Report of the State Auditor of Georgia, year ended June 30, 1981

JJ

REPORT
OF THE
Received
JAN 22 1982
DOCUMENTS
UGA LIBRARIES
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1981
V wv iJ
State AuditorREPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1981

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State Auditor
9 8Ss7Gal 2500U XL 25ilanta Storgta 30334
December Si 19 81
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 1981
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 travel expense and reimbursed expenses 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 Audits1 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 AuditorVll
TABLE OF CONTENTS
SECTION I
ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
GENERAL COMMENTS
COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
COMBINED STATEMENT OF CHANGES IN FUND BALANCES ALL GOVERNMENTAL FUND TYPES
ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
COMBINED STATEMENT OF REVENUES EXPENDITURES AND TRANSFERS ALL GOVERNMENTAL FUND TYPES
ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
NOTES TO FINANCIAL STATEMENTS
STATE REVENUE RECEIPTS
Summary of State Revenue Receipts
Detail of State Revenue Receipts by Class
Distribution of State Revenue Receipts
STATISTICS
State Revenue Receipts
Distribution of Revenue Receipts by Purpose
Distribution of Revenue Receipts by Object
DEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS GENERAL FUND
Balance Sheet
Statement of Changes in Fund Balances
Statement of Funds Available and Expenditures
Comments
Statement of Revenue Collections by Departments
Analysis of Appropriation Allotments State Funds
Analysis of Appropriation Allotments Federal Revenue Sharing Funds
BALANCE SHEET BUDGET FUNDS ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BALANCE SHEET BUDGET FUNDS BY SPENDING UNITS
STATEMENT OF CHANGES IN FUND BALANCES BUDGET FUNDS 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
STATE REVENUE COLLECTIONS FUND
Statement of Cash Receipts and Disbursements by Spending Units
DEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION
STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FUND
Combined Balance Sheet All Funds
Statement of Cash Receipts and Disbursements Debt Service Fund
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
Combined Balance Sheet All Funds
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
Page
5
20
28
32
38
39
46
51
52
54
56
57
58
59
61
62
66
71
74
80
91
96
112
126
130
131
139
146
147
150
155
159
162
169viii
TABLE OF CONTENTS
SECTION I continued
ALLSTATE AGENCIESJEXCLUDING UNITS OF THE UNTVFRSTTV CT continued
Expense Fund
Board of
KSErEisLELGLTptTorDS AVMLABLE ITURES BY SPENDING UNITS
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
Public School Employees Retirement System
Regents of the University System of Georgia
Student Finance Commission Georgia
Teachers Retirement System Expense Fund
Employees Retirement System Administrative Expense Fund
Financing and Investment Commission Georgia staK
General Assembly of Georgia
General Obligation Debt Sinking Fund state of Georgia
Governor Office of the rgla
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
ApelteCourtportf J Administrative Districts
ndigeterenLouiiGeorgifUnC11 f
Judicial Qualifications Commission
Justice Courts Training Council Georqia
Juvenile Court Judges Council of
Labor Department of
Law Department of
Medical Assistance Department of
Offender Rehabilitation Department of
PiriafDertmentf f Pel Administration
Public Service Commission
Revenue Department of
Secretary of State
Subsequent Injury Trust Fund
Transportation Department of
Veterans Service State Department of
Workers Compensation state Board of
172
173
174
174
175
177
178
179
180
181
182
185
185
187
188
188
189
189
190
191
191
192
192
193
193
194
197
198
198
199
199
200
200
201
201
202
202
203
203
205
206
207
209
210
211
212
213
214
215
216
217
SECTION II
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
GENERAL COMMENTS
COMBINED BALANCE SHEET OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
IVSItTLFFGAVAILABLE OF ALL UNITS OF
NOTES TO FINANCIAL STATEMENTS
223
232
236
242TABLE 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
STATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
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
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
SUMMARY OF OTHER EXPENDITURES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
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
Southern Technical Institute
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
246
248
251
252
254
255
256
258
260
262
264
268
270
272
276
278
280
284
286
290
292
294
296
298
302
306
309
310
313
320
321
322
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350TABLE 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 Corporation
Georgia Highway Authority
Georgia Ports Authority
Georgia Residential Finance Authority
Georgia Seed Development Commission
Georgia Student Finance Authority
Heerty91Founaaionn9reSS Auth orge L Smith II
Jekyll Island State Park Authority
Lake Lanier Islands Development Authority
North Georgia Mountains Authority
Stone Mountain Memorial Association
OTHER UNITS
Georgia Firemens Pension Fund
Judges of the Probate Courts Retirement Fund of Georgia
Peace Officers Annuity and Benefit Fund of Georgia
Sheriffs Retirement Fund of Georgia
Superior Court Clerks Retirement Fund of Georgia
H

0SECTION I
REPORT OF THE STATE AUDITOR OF GEORGIA
OF
ALL STATE AGENCIES
EXCLUDING UNITS OF THE UNIVERSITY SYSTEMGENERAL COMMENTS 3
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 1981
Section II of this report deals with the financial operations of the units of the University System for the fiscal
year ended June 30 1981
FINANCIAL CONDITION
A Combined Balance Sheet of All Fund Types and Account Groups is presented on pages 20 and 21 of this report
The Balance Sheet of the Department of Administrative Services Fiscal Division Funding and Custody Accounts as
presented on page 56 shows there was an unreserved fund balance surplus of the General Fund of 7059296103 The
Balance Sheet of all State spending units excluding units of the University System as presented on page 71 shows there
was an unreserved fund balance surplus of the Budget Funds of 1615169829
The unreserved fund balance surplus of 7059296103 of the General Fund of the Department of Administrative
Services Fiscal Division and the unreserved fund balance surplus of 1615169829 of the Budget Funds of all State
spending units excluding units of the University System made a total unreserved fund balance surplus of 8674465932
at June 30 1981
FUNDS AVAILABLE AND EXPENDITURES
A summary of total funds available and expenditures excluding units of the University System for the past two fiscal
years is as follows
Taxes Fines and Forfeits
Grants from U S Government
Grants from Counties and Cities
Donations for Operations
Rents on Investment Properties
Interest Earned
Contributions from Public Trust Funds
Operating Earnings from Fees Rents and
Sales for Services
Total State Revenue Receipts
EXPENDITURES
Current
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
Debt Service
Principal Retirement
Interest and Fiscal Charges
Total Expenditures
EXCESS DEFICIENCY OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES USES
CarryOver from Prior Years
Fund Balances
Prior Years Unreserved Fund Balance
Surplus Lapsed
Proceeds of General Obligation Bonds
Transfers to Various Authorities for
Advance Retirement of Bonds and
Defeasance of Bonds
Total Other Financing Sources Uses
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
Assessment and Collection Allowance to
Outside Agencies included in Per Diem and Fees
303368647352
129575871620
532226521
19107164
383697514
9471561328
348247978
37664168602
481363528079
74061578711
323609286989
1497190387
6 27960156
892112566
1729265178
3647061410
1657600768
3393518220
24036574389
56602378365
5882821450
18 31 035 330 000 002 00 50
5025 738 488 39
212 103 207 60

932236939 94
1876554300
00
1069645994
940 306 023 00
728 202 815 40
41 269 745 23
273879735720
158457500182
317929351
12440525
355959460
8641126279
285828115
33406759042
475357278674
65617018379
283501400391
1390309091
1138687007
876023554
1473496095
3235542433
1531727653
3190129314
19816372465
73546754716
5920658988
14 27 850 576 000 928 00 75
4654 808 129 61
98 764 657 13

76056599278
2613763585
6400000000
1057343864
84013018999
93889484712
3762559188GENERAL COMMENTS
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 it 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 139 of this report
This schedule shows that General Obligation bonds outstanding on June 30 1981 amounted to S52915500000
AUTHORITY BONDS
Prior to the adoption of the above mentioned Constitutional Amendment the States capital outlay needs were met
through the issuance of bonds by ten separate State authorities
in fiscal year 1979 the Georgia State Financing and Investment Commission received an appropriation in the amount of
510500000000 to fund fully Georgia Education Authority Schools bonds As of May 3 1979 the amount of Georgia
Education Authority Schools bonds outstanding totaled 520492100000 and had a total debt service of 5263847611 00
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 was 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 bonds and
accordingly the Trust Indentures have been cancelled and the Hens 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 142 through 144 of this report
This schedule which includes defeased Georgia Education Authority Schools bonds shows that Authority bonds out
standing at June 30 1981 amounted to 562541200000
GENERAL
A schedule of Other expenditures by spending units showing the project activity is presented on pages 112 through
124 of this report This classification represents expenditures from funds appropriated by the General Assembly for
promts 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 comparison of approved budget to total funds available and expenditures by spending units excluding units of the
University System is presented on pages 172 through 217 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 followsGENERAL COMMENTS
AUDIT FINDINGS continued
ADMINISTRATIVE SERVICES DEPARTMENT OF
PRIOR YEARS FINDINGS
PAYROLL OVERPAYMENT
Effective July 1 1975 Mr Gayle N Manley was appointed Commissioner of the Department of Administrative Services
to succeed Mr Ernie ONeal Upon retirement Mr ONeal was paid 491289 for accrued annual leave earned as a State
employee Act No 354 Sections 1 and 2 Georgia Laws 1973 limited the maximum salary of the Commissioner of the
Department of Administrative Services to 3250000 annually An account receivable from Mr ONeal has been established
and is included in the accounts receivable on Schedule 5 page 26 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 sought to recover from former Commissioner ONeal the 491289 A decision was
reached by the Barrow County Superior Court on December 3 1979 The court ruled that the defendant had a vested right
to this accrued benefit and that the payment of 491289 to the defendant on June 30 1975 characterized as terminal
leave for 45 days of accrued annual leave was a proper payment to which defendant is entitled under regulation statute
and case law
The State filed an appeal with the Georgia Court of Appeals and during the September 1980 term a decision was
reached by the Court The Courts decision in part states that
appellee was entitled to recover a maximum of 30 days annual leave Since the payment upon which this
action is based represents 45 days accrued annual leave the grant of appellees motion for summary
judgment must be reversed The trial court however did not err in denying the states motion for summary
judgment in the amount of 491289 plus interest and costs On remand appellant may renew its motion
for summary judgment on the basis of an expanded record See Christian v Allstate Ins Co 152 Ga App
358 361 262 SE2d 621 1979 Upon a proper showing appellant may recover any portion of the
491289 payment to which it is entitled
As of the close of this audit the case was still in litigation
NONCOMPLIANCE WITH PAYROLL REGULATIONS
The audit report for the year ended June 30 1980 stated that payroll exceptions reported by the State Personnel
Board Merit System of Personnel Administration Employees Services Division for the year ended June 30 1980 which were
unresolved at the conclusion of this examination were as follows
Elders
Mason
Janis S
William P
61388
64700
126088
In the year under review the total of 126088 was recovered
ACCOUNTS RECEIVABLE
In the period under review overpayments were made to the Employees Retirement System for Social Security in the
amount of 12963 which consisted of employees withholdings of 4587 and employers cost of 8376 Unrecovered over
payments are the responsibility of the person authorizing disbursements These overpayments are included in the accounts
receivable
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
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 1981 are as followsGENERAL COMMENTS
AUDIT FINDINGS continued
AGRICULTURE DEPARTMENT OF continued
INVENTORY OF EQUIPMENT continued
1 Number of Items Charged on Inventory Test Listing
2 Number of Items Physically Located in Test Area
3 Number of Items not Physically Located in Test Area
505
371
134
This examination indicates that continued effort is needed to insure that inventory records reflect equiPment on hand
COMMUNITY AFFAIRS DEPARTMENT OF
RESERVE OF STATE FUNDS FOR CONTINGENT REFUND OF FEDERAL FUNDS EXPENDED
The audit report for the year ended June 30 19S0 called attention to an outofcourt settlement of 3598020 paid
by the Department of Community Affairs to Judith A Riley This payment was in response to a Federal unlawful sex
discrimination and retaliation lawsuit filed against the State Crime Commission Funding for this expenditure was provided
by 532382IB in Department of Justice Law Enforcement Assistance Administration 1979 Planning Funds and S359B 02 in
State funds
m the year under review the Department of Justice revested a refund of the Federal share of this expenditure based
on the assumption that this was an unallowable grant cost The Department of Community Affairs is responding to these
charges and the disposition of the matter was still pending as of the date of this audit Exhibit of unit report
rejects a reserve of state funds in the amount of 3238218 based upon the contingency of a possible refund to the
Department of Justice
CONSERVATION
FORESTRY COMMISSION GEORGIA
SCOPE OF EXAMINATION
Our examination included a review of Federal grant activity to insure that general and specific compliance reguire
VarlOUS 9rantrS We adtered assurance that matching retirements of the
various grantors were complied with and verification was made that program receipts were correctly recorded as a reduction
total expenditures on the Federal Financial Status Reports as reguired by grant agreements
7X1MtM lnClUd6d a OOroXs utilized to record properly activities
app icable to various projects funded wholly or in part by grant funds from various Federal agencies Tests were made to
COSt dlStribUtln PrJeCt t0 tr1 d procedures were being followed and were
accomplishing the results for which they were designed Since all direct charges to projects funded wholly or in part by
nite state Department of Agriculture Forest Service are based on direct labor time charged to each project rando
P 19USS We US6d fr 3SSUranCe tabUShed S me distribution were followed and
results were correctly used for distribution of costs These tests revealed no material weakness in the system for distribu
tion of direct labor time and the tabulated results were correctly utili2ed for distribution of costs
review was made of the approved Indirect Cost Plan and tests were made for assurance that indirect charges to the
various projects were made in accordance with the approved plan Our tests revealed no material wetnesses or errors
INTERNAL ACCOUNTING CONTROL errors
t D79 SXaminatl0n We n0tSd 1 1 Accounting Control System that could become
aTrl at 7 finaClal ions have been
GatlVe lnStallatln add 1 eve would strengthen the system Management of
ProceZs COnmiSS10n h3S 91VSn aSSUnCe that lmIedlate aCti 11 additional
in addition to the recommendations referred to above other suggestions were made during our post audit conference
relative to additional use of data processing eguipment in the distribution of direct and indirect cost to the various cost
centers and projects Through the expanded usage of data processing eguipment the distribution of costs could be done
re timely and edit features could be utilized to insure the accuracy of the distributionGENERAL COMMENTS
AUDIT FINDINGS continued
CONSERVATION continued
NATURAL RESOURCES DEPARTMENT OF
SCOPE OF EXAMINATION
Out examination included a review of Federal grant activity to insure that general and specific compliance require
ments of various grantors were adhered to Review and tests were made for assurance that matching requirements of the
various grantors were complied with and verification was made that program receipts were correctly recorded
Our examination also included a study and an evaluation of the internal controls utilized to record properly trans
actions applicable to various projects funded wholly or in part by grant funds from various Federal agencies Random
sampling techniques were used to test for assurance that established procedures utilized for distribution of costs were
being followed and were accomplishing the results for which they were designed These tests revealed no material weakness
in the system however our tests did note several errors in computations of cost distribution which resulted in over
andor under charges to various projects Those errors that we determined were material are disclosed below under
Questionable Charges to Federal Grants
A review was made of the approved Indirect Cost Plan applicable to Land and Water Conservation grants and tests were
made for assurance that indirect charges recorded were within the limitations stipulated in negotiated agreement Our
tests revealed no material weaknesses or errors
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 1981
INTERNAL ACCOUNTING CONTROL
During this examination we noted several weaknesses in the Internal Accounting Control System that could become
material in relation to the financial statements if corrective measures are not taken Certain recommendations have been
made relative to the installation of additional procedures which we believe would strengthen the system Management of
the Department of Natural Resources has given assurance that immediate action will be taken to implement appropriate
additional procedures
QUESTIONABLE CHARGES TO FEDERAL GRANTS
Computer charges of 15634 and charges for personal services of a planner of 330171 were made to the Department
of Commerce Grant No NA80AADCZ116 The approved budget for this project did not include expenditures for these
purposes as an allowable expense and we found no authorization from the grantor allowing either of these charges to be
made to this grant
An error was made in the computation of salaries charged to the Environmental Protection Agency Grant No
1004130812 which resulted in an overcharge of 9554 to this grant during the period under review
DEFENSE DEPARTMENT OF
PRIOR YEARS FINDINGS
SALARY OVERPAYMENTS
In fiscal years ended June 30 1977 and June 30 1979 salary overpayments of 9950 and 21120 were made to
Chester Gray and John W Sanders III respectively These employees were terminated before the obligations were
satisfied and attempts to recover these overpayments have been unsuccessful These salary overpayments are shown as
accounts receivable on Schedule 5 page 21 of unit reportGENERAL COMMENTS
AUDIT FINDINGS continued
EDUCATION
EDUCATION DEPARTMENT OF
PRIOR YEARS FINDING
IMPROPER PAYMENTS SUPERINTENDENTS SALARY
An audit made by the Department of Audits of the Dodge County Board of Education for the year ended June 30 1978
noted that reimbursements for salary of the Superintendent exceeded salary requisitions suited by the Board by Ml
I the period under review no refund was received Refund should be secured from the Dodge County Board of Education for
transmittal to the Department of Administrative Services Fiscal Division
TRAVEL ADVANCE
in the year under review the Department of Education panted a travel advance to Mr Matthew T Lewis in the amount of
S65000 Mr Lewis resigned from the Department of Education en November 10 19B0 After his resignation a travel voucher
in the amount of 1826 was submitted to the Department Qf ieaving
Mr Lewis As of the date of this audit this matter has been referred to the office of the Attorney General for legal
assistance in recovering the S23174 from Mr Lewis
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF
SCOPE OF EXAMINATION
The disbursements of the Employees Health Benefits SelfInsurance Program m the Private Trust and Agency Funds as
presented on Exhibit H of unit report were based on monthly registers of drafts issued which were prepared by the
Eguitable Life Assurance Society of the United States These registers plus additional adjustments provided by Eguitable
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 Ban New Yor New Yor Drafts clearing the Chase Manhattan Ban account were returned to
the Equitable Life Assurance Society of the United States e were unable to verify that the drafts issued and the
adjustments made were in fact all the activity transacted in the ban account Therefore the scope of our wor was not
sufficient 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 Ban as presented on Schedule 6 of unit report
GENERAL ASSEMBLY OF GEORGIA
PRIOR YEARS FINDING
T 3Udlt rePrt fr tte Snded 3 198 a C1V11 SU rcharges
Y 7 V6nd0r r VSnd0rS n Printin9 At tM audit no action had been taen in the case and
results of this litigation will be reported in a subsequent audit report
HIGHWAY SAFETY OFFICE OF
PRIOR YEARS FINDING
th aUdlt rePrt fr the 3 80 mention to an audit of the Office of Highway Safety by
the Department of Transportation Office of Inspector General which too exception to certain procedures utilised in
Property procurement and management by subgrantees This audit recommended that questioned costs of 222478 00 be
reimbursed to the grantor agency In the year under review these questioned costs were resolved to the satisfaction of
the National Highway Traffic Safety Administration
HUMAN RESOURCES DEPARTMENT OF
UNRECORDED PAYROLL TRANSACTIONS
8 Soil lM1 the reCOnCiUatin e nt reconciling items in the amount of
UnreCOrdSd Payrn alysis of cash Balance Schedule 9 of unit report
These items represented hand drawn cheCs and refunds that had not been posted to the Departments general ledger
Accounting entries were made to record these transactions in the subsequent fiscal periodGENERAL COMMENTS
11
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
NONCOMPLIANCE WITH PAYROLL REGULATIONS
In the audit report for the year ended June 30 1980 a total of 2230605 of payroll audit exceptions reported by
the State Personnel Board Merit System of Personnel Administration Employees Services Division remained unresolved At
the date of this audit the following prior year exceptions had not been cleared
Akndge
Albury
Arnold
Badwell
Bailey
Brown
Cadwell
Chapman
Childers
Clark
Coppage
Dehaan
Dyals
Edge
Etheridge
Foreman
Gilmore
Goodroe
Gordon
Greenway
Harris
Henson
Hester
Jackson
Johnson
Jones
Jones
LeCroy
Leegale
Lewis
Mapp
McPhail
Moats
Moore
Parke
Parrinon
Quinn
Roberson
Robinson
Robinson
Smith
Stark
Tumblin
West
Wheeler
Williams
Woolfolk
Wyatt
Lillie Mae
Wendy S
Donald D
Sonja B
Brenda Marie
Mary S
Bert Preston Jr
Larry
Susan K
Mary
Lucis S Jr
Virginia S
Rose M
Nancy R
Wayne C
Shirley J
Linda Faye
Emma H
Tyronne
Michael
Charles L
Vale J
Louise M
Claude D
Ann
Jeannie L
Patricia C
Ricky L
Daphne Underpayment
Arthur J
Sara E
Marilyn
James L
Ira
Glaister A
Rudy L Underpayment
Marlene
Jerry D
Linda Faye
Lucille J
Mary A
Jack M
Alice P
Grace F
Phillip D
Jeffrey
Roosevelt Jr
James L

11000
26526
71986
2783
9104
69600
4839
13200
23437
83000
18750
11613
39200
10808
6600
20719
62450
69400
69900
15750
18300
11270
43443
22746
77522
3348
7000
27809
3339
7306
44200
5250
67998
18300
2839
2325
38150
94446
42625
12900
51539
25870
46200
58000
7092
5655
18300
19887
2212996
Payroll exceptions reported for the year ended June 30 1981 which were unresolved at the conclusion of our examina
tion were as follows
Anthony
Barker
Cliett
Cook
Cooper
Cushman
Hodges
Ivie
Kempson
Lewin
Moore
Morgan
Moye
Olive
Roberts
Robinson
Russell
Solomon
Smith
Tyrone
Williams
Wooster
Ralph
Carolyn C
Linda J
Addie M
Edwin J Underpayment
Ruby E
Helen E
Deborah L
Beverly D
Linda M
Russell P
Mary L
Helen W
Jessie B
Tom L Underpayment
Lula S
James
Cary B
Eva M Underpayment
Joan A
Patricia R Underpayment
Kenneth W

4928
23092
14997
2100
1124
15780
1775
6435
113250
7890
52910
18482
13725
14630
31450
14352
2966
2016
3058
42802
3061
3686GENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
NONCOMPLIANCE WITH PAYROLL REGULATIONS continued
The Personnel Services Section has contacted or attested to contact these epyees to establish ways and means by which
to correct these payroll exceptions Efforts should be continued to resolve these exceptions
INDUSTRY AND TRADE DEPARTMENT OF
PRIOR YEARS FINDING
EMPLOYEE PARKING
The audit report for the year ended June 30 l stated that the Department of industry and Trade paid 1950 00 to
Omni international Limited for employee parxing As of July 1 balance of had
Departments Budget Fund In the year under review reimbursement of 13 00 was secured and de h
was secured and deposited to the Budget Fund
leaving an uncollected balance of 7800 at June 30 1981
PROSPECT SUBSISTENCE
Article III section VII Paragraph XI of the Constitution of the state of Georgia of 1976 provides as follows
in orr of industry and Trade
is hereby authorized to expend available funds for the hnn 9 7 bSlness industry and tourism
fide industrial prospects and other persons who attend any meetinTat h Cental expenses of bona
discuss the location or development of new business industrv nr request of the Department to
expenditures shall be verified by vouchers showing the date Le l the St3te AU such
expenditures were made The State Auditor shall conduct an audof h Persons fr whom such
months snail conduct an audit of such expenditures at least every six
Schedule 5 of unit report reflects prospect subsistence expenditures of 4644998
INVESTIGATION GEORGIA BUREAU OF
PRIOR YEARS FINDING
SALARY OVERPAYMENT
The audit report for the year ended June 30 1979 stated that a salary overpayment of 151925 Was made to an
employee Robert Irving Hardm In the year ended June 30 1980 reimbursement of 74400 was received and in the year
under review reimbursement of the remaining balance of 77525 was received
JUDICIAL SYSTEM
SUPERIOR COURTS
PRIOR YEARS FINDINGS
SALARY OVERPAYMENTS
A r13 VerP3yment S5830 S i the prior fiscal years This matter has
heen referred to the Attorney General and steps have been taen to recover this overpayment In the year ended
June 30 1981 no funds were recovered
has bA S3l7 7Payment S72000 tt during the prior fiscal years This matter
as been referred to the Attorney Genera and steps have been taKen to recover this overpayment In the year ended
June 30 1981 no funds were recovered
LABOR DEPARTMENT OF
PRIOR YEARS FINDING
SALARY OVERPAYMENT
The audit report for the year ended June 30 1980 showed a receivable for salarv
leceivaoie tor salary overpayment of 9978 which wsc
tm ma moo
2478 was written off as uncollectible
MEDICAL ASSISTANCE DEPARTMENT OF
RESERVED FUND BALANCES
lilt r1m rp GENERAL COMMENTS
13
AUDIT FINDINGS continued
MEDICAL ASSISTANCE DEPARTMENT OF continued
RESERVED FUND BALANCES continued
this report was not reconciled to the required Federal expenditure reports submitted to the U S Department of Health and
Human Services We were unable to satisfy ourselves by appropriate audit tests or by other means as to the differences
between the Federal expenditure reports and the Federal expenditures on the FACS report During the course of this
examination it could not be determined what effect these differences may have as to the accuracy of the Federal revenues
and expenditures recorded on the books or to the resulting Federal and matching State reserved fund balances
MEDICAID MANAGEMENT INFORMATION SYSTEM
The Department of Medical Assistance is operating under a Medicaid Plan which has been approved by the Federal
Government As a part of this plan a computerized Medicaid Management Information System has been established and is
utilized to pay Medicaid Benefits Claims expense processed through this system is posted to the Fiscal Accounting and
Control System through a computerized interface program
As a part of our audit a stratified monetary precision sample was used to test the accuracy and validity of the
adjudicated claims of the Medicaid Management Information System for the period July 1 1980 through December 31 1980
as these claims appeared within the subsystem The results of this sample found not only nonmonetary errors but also
fortyone 41 overpayments and one 1 underpayment The following types of errors occurred
1 Overpayments to institutional providers
2 Overpayments in drug claims due to a computer programming error
3 Overpayments to Mental Health Centers due to the lack of an edit on the Medicaid Management
Information System for maximum units of service
4 Overpayments on Medicare crossover claims
5 Overpayments of physician claims over maximum amount allowed
It should also be noted that the vast majority of the errors discussed above arose in connection with claim payments to
institutional providers It is the position of officials of the Department of Medical Assistance that errors made in
claim payments to institutional providers will be adjusted in subsequent accounting periods when individual providers are
audited by independent auditors to determine the true cost of services provided versus what was actually paid by the
Department of Medical Assistance These audits are necessary to provide a basis for periodic settlements because Federal
regulations require that the Medicaid program pay on a cost of services basis rather than billed charges
The assurance or reliability statement which was attributable to this sample at the initial design was as follows
If all underlying source documentation and substantiation for each claim randomly drawn is properly examined and found to
be error free then there is a 95 probability that the population does not include more than 123191900 in claims
which are in error by any amount out of a total population of 24638382430 for the period July 1 1980 through
December 31 1980
Based upon the fortyone 41 errors of overpayment and the one 1 underpayment the revised reliability statement
is as follows There is a 95 probability that the population should include more than 123191900 in claims which are
in error by any amount and that additionally this figure could be as much as 414361638 for the period July 1 1980
through December 31 1980 The vast majority of errors that we found as a result of this audit occurred because of
material weaknesses existing within the system design and internal control of the Medicaid Management Information System
Specific weaknesses in the system design and suggested corrective actions have been communicated to management of the
Department of Medical Assistance as a result of this audit
Because of the known errors existing within the system design and internal control of the Medicaid Management
information System at June 30 1981 and the time delay involved in periodic settlements with institutional providers
discussed above it is doubtful that sufficient competent evidential matter can be obtained during the course of any one
accounting period to enable the Department of Audits to render an unqualified opinion on the financial transactions of the
Medicaid Management Information System14
GENERAL COMMENTS
AUDIT FINDINGS continued
MEDICAL ASSISTANCE DEPARTMENT OF continued
KONCOMPLIANCE WITH PAYROLL REGULATIONS
The State Personnel Board Merit System of Personnel Administration Employees Services Division in certifying
payrolls for the Department of Medical Assistance had various unresolved exceptions in the year ended June 30 1980 that
were still unresolved at June 30 1981 Payroll exceptions unresolved at the conclusion of this examination were as
follows
Dew
Leary
Young
Raymond S
Michele D
Donald W Sr
22875
11900
21500
56275
Appropriate action should be taken to resolve all of the above payroll exceptions
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 paxd 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 of 520600 00 per
annum and a subsistence allowance of 5200000 per annum making total compensation of 2260000 Mr MacDougall drew
53250008 in salary for the fiscal year ended June 30 1973 therefore Mr MacDougall was overpaid in the amount of
5990008 in the year under review Mr MacDougall repaid 5165557 to the Department of Offender Rehabilitation and
remitted 547302 directly to the Department of Administrative Services Fiscal Division A balance of 5777149 remained
at June 30 1981
PAYMENT OF GARNISHMENT
The audit report for the year ended June 30 1980 stated that the Department of Offender Rehabilitation paid 5754 97
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 disburse
ment of the Budget Fund
A letter dated June 20 1979 from David C Evans Commissioner of the Department of Offender Rehabilitation to
Mr John c Halden Assistant Attorney General requested legal assistance in recovering the 575497 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 1980 a total of 5109636 of payroll audit exceptions reported by the
State Personnel Board Merit System of Personnel Administration Employees Services Division remained unresolved At
June 30 1981 the three remaining overpayments were as follows
Jackson
Little
Sikes
Pierce R
Patricia J
Dire C Turned over to Attorney General
4006
1792
42250
Efforts should be continued to resolve these exceptions
4804 8GENERAL COMMENTS
AUDIT FINDINGS continued
OFFENDER REHABILITATION DEPARTMENT OF continued
FUNDS RECEIVED AND DISBURSED AT REHABILITATIVE FACILITIES
Included in Exhibit G pages 2 4 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 Records showed that the Departments Internal Audit section made
examinations of each of the units on a regular basis
PERSONNEL BOARD STATE MERIT SYSTEM OF PERSONNEL ADMINISTRATION
PRIOR YEARS FINDING
IMPROPER EXPENDITURE
During the fiscal year ended June 30 1980 false health insurance claims in the amount of 247569 were submitted
to and paid by the State Personnel Board to a State employee and an employee of Blue CrossBlue Shield who were in collusion
with each other Restitution of 145169 has been made to the State and the remaining balance of 102400 is shown
as an account receivable to be repaid in subsequent years
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 1978 general election and became effective
January 1 1979 From the inception of the program through December 31 1975 coverage was provided to participants
through the purchase of a group policy from an insurance 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 Cross
Blue 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
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 1981 were reconciled with cash disbursements
made by the Health Insurance Section of the State Personnel Board
PUBLIC SAFETY DEPARTMENT OF
TRAVEL
In the period review the Executive Director of Georgia Peace Officer Standards and Training Council was paid 95408
for travel expense incurred inside the City of Atlanta The State Travel Regulations prohibit reimbursement for sub
sistence within a 30 mile radius of a persons home office residence or headquarters When these expenditures were
brought to the attention of appropriate officials of the Department of Public Safety reimbursement of the 95408 was
secured and will be reflected in the audit report for the subsequent fiscal period16
GENERAL COMMENTS
AUDIT FINDINGS continued
PUBLIC SAFETY DEPARTMENT OF continued
NONCOMPLIANCE WITH PAYROLL REGULATIONS
At June 30 1981 the following payroll audit exceptions reported by the State Personnel Board Merit System of
Personnal Administration Employees Services Division remained unresolved

Barry
Lee
ODell
Darlene
Patricia A
Sandra R
1584
14033
8160
23777
Efforts should be continued to resolve these exceptions
PER DIEM PAYMENTS
in the year ended June 30 1980 the Department of Audits provided the Department of Public Safety with a list con
taining possible violations of Georgia Code Section 89913 which occurred during the fiscal year ended June 30 1979
This Code Section states in part as follows
when such purchase or sale would benefit Knl sLhf ilVee
The Department of Public Safety determined that this list contained the names of ten 10 individuals who were paid per
diem payments totaling 5258202 that were in conflict with the Code
in the year under review the Department of Audits provided a list of possible violations of the aforementioned Code
for the fiscal year ended June 30 1980 The Department of Public Safety has determined that this list contained the names
of six individuals who were paid per diem payments totaling S95218 that were in conflict with the Code
The Department of Public Safety has revested reimbursement of these payments but as of June 30 lm no reimburse
ments had been received The Department should continue its efforts to collect these payments
REVENUE DEPARTMENT OF
PRIOR YEARS FINDING
MOTOR FUEL TAX UNIT
o 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
BUDGET FUND
The Budget Fund of the Department of Revenue was converted to the Fiscal Accounting and Control System at the
ginning of fiscal year ended June 30 1981 Not all balance sheet accounts from the prior year were entered on the
system therefore balance sheet accounts as of June 30 1981 were incorrectly stated This resulted in the payroll bank
aCCOUnt n0trn9 reCOnled the ments were made and the payroll bl account
was reconciled as of June 30 1981 by the audit staff
h dDUrln9 thS UndSr reV16K SUPPrtl I il entries were not maintained Procedures
irird to insure that au adustin9
State revenue collections from property tax digest accounts as presented on Schedule U of unit report could not
to actuai cash ton
d 7 Unit PrOC6dUreS ShUld Property tax digest accounts are
reconciled with cash receipts
MOTOR FUEL TAX UNITGENERAL COMMENTS
17
AUDIT FINDINGS continued
REVENUE DEPARTMENT OF continued
INCOME TAX UNIT
Due to an equipment malfunction in the Department of Administrative Services computer center the computerized file of
Individual Income Tax open accounts receivable as of June 30 1981 was broken The Operations Section of the Department
of Administrative Services Information and Computer Services Division failed to notify either the Department of Revenue or
its own user coordinator that the tape was unusable If proper notice had been received by the Department of Revenue the
file could have been reproduced
The Department of Revenue should request that the Department of Administrative Services provide for the availability
of this file and in the future make provisions for the reconstruction of unreadable files such as the one discussed here
MOTOR VEHICLE TAX UNIT
State revenue collections from motor vehicle registration tags as presented on Schedules 15 and 16 of unit
report could not be reconciled to actual cash receipts for the period under review Unidentified adjustments in com
puterized controls of 315250 are shown on Schedule 14 page 3 of unit report Procedures should be implemented to
insure that computerized controls for motor vehicle registration tags are reconciled with cash receipts
Due to the volume of tag and title sales the last six months of the fiscal year the Department of Revenue trans
ferred to the Department of Administrative Services Fiscal Division 1690251393 which had not been recorded in the
system in the fiscal year ended June 30 1981 These documents in process as reflected on Schedule 14 page 3 of unit
report will be carried forward and recorded in the next fiscal year
SECRETARY OF STATE
PRIOR YEARS FINDINGS
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 subsequent years satisfactory documentation andor cash in the
amount of 1795150 was received leaving a net variance of 3262880 to be accounted for
The audit report for the year ended June 30 1980 stated a civil suit was in process concerning alledged overcharges
by a local vendor or vendors on printing expenses At the time of this audit no action had been taken in the case and
results of this litigation will be reported in a subsequent audit report
The audit report for the year ended June 30 1980 made reference to an investigation concerning discrepancies found
in handling and transmittal of State Revenue Collections by the Corporations Regulation Division of the Secretary of
State to the Departments fiscal office On October 24 1980 a special report was released and attention was called to
missing checks and cash totaling 3504350 The Secretary of State has identified the makers of these checks and has
secured 2390230 in replacement checks The Secretary of State is continuing with efforts to obtain replacement checks
from other parties involved
NONCOMPLIANCE WITH PAYROLL REGULATIONS
As of June 30 1981 there were 174851 unresolved payroll exceptions that had been reported by the State Personnel
Board Merit System of Personnel Administration Employees Services Division for the year ended June 30 1980 These
overpayments are as follows

Tanner
Whitehead
Mildred S
Betty Z
167149
7702
174851
Payroll exceptions reported for the year ended June 30 1981 which were unresolved at the conclusion of this examination
were as follows
Austin
Tanner
Charlotte S
Mildred S
5760
66424
Efforts should be continued to resolve these exceptionsGENERAL COMMENTS
AUDIT FINDINGS continued
TRANSPORTATION DEPARTMENT OF
DEFICIENCY JUDGMENTS
in the purchase of land for rightofway litigation resulted in numerous stances Several of these legal actions
resulted in decisions awarding the Department of Transportation judgment 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 58548734
WORKERS COMPENSATION STATE BOARD OF
IMPROPER EXPENDITURE
in the year under review the State Board of Workers Compensation paid 54985 for a plaque that was given to a
retiring employee The Constitution of the State of Georgia Artcle 3 Section 8 Paragraph 12 is quoted in part as
follows
Except as provided in this Constitution the General Aqmhlv ehan K
grant any donation or gratuity in favor of anyerlon corporation1 or association Slutln r rd
When this improper expenditure was called to the attention of the Fiscal Officer reimbursement was secured and on
July 31 1981 54985 was deposited to the Budget Funds operating account

I
COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
JUNE 30 198120
ggMgINEBALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
JUNE 30 1981
ASSETS
Cash in Banks on Hand and Time Deposits
Investments at Cost
Accounts Receivable
Due from Other Funds
Other Assets
Land and Buildings
Amount Available in Debt Service Funds
Amount to be Provided for Retirement of
General LongTerm Debt
Total Assets
GENERAL
BUDGET
GOVERNMENTAL FUND TYPES
STATE
REVENUE DEBT
COLLECTIONS SERVICE
S 5643077818 5278709406 238511828 53158534515
62679235508
60833306270
51792299713
683223133fi 1179043153 8Q 2385118 7
3158534515
LIABILITIES AND FUND EQUITY
Liabilities
Vouchers Payable
Due to Other Funds
State Bonds and Certificates of 183
General Obligation Bonds Payable
Total Liabilities
Fund Equity
Investment in General Fixed Assets
Fund Balances
Reserved
Revenue Shortfall
Federal Funds Matching Funds and other
State Revenue Collections Unfunded
Capital Projects
Public Trust Funds
Private Trust and Agency Funds
Unreserved
Designated
Federal Revenue Sharing Funds
8 1879 and 1940
Debt Service Funds
Surplus
State Funds
Total Fund Equity
Total Liabilities and Fund Equity
70475957237
51792299713
51792299713 70475957237
9328895937
45813188323
238511828
141821573
7059296103
16530013613
1560500
1560500
1615169829
47428358152 238511828
3156974015
3156974015
683223133 1179043153 8Q S2
The accompanying notes are
an integral part of these financial statementsCOMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
JUNE 30 1981
ACCOUNT GROUPS
CAPITAL
PROJECTS
FIDUCIARY FUND TYPES
PUBLIC
TRUST
PRIVATE TRUST
AND AGENCY
1606018 51512640197 10508985956
9587895555 290066359694
3167362417
GENERAL
FIXED
ASSETS
60670011274
GENERAL
LONGTERM
DEBT
3156974015
49758525985
TOTALS Memorandum Only
1981 1980
763 38853702 1 444503 445 64
3623 33490757 2 580841 133 70
640 00668687 794452 402 28
517 92299713 530740 877 52
00 359 199 78
606 70011274 539141 976 90
31 56974015 7011 959 56
49758525985
54017804044
S 9586289537 S3 44746362308 SI 0508985956 60670011274
52915500000 S6 680 508 241 33 S64J3J7229g3 5 32
1064961289
1064961289
52915500000
52915500000
715409
517922
15
529155
18526
99713
60500
00000
80921663452
530740 87752
1560500
547 1900000J
60670011274
176250278739 188716311704
60670011274 5 3914197690
9586289537
343681401019
10508985956
93 288 959 37 84 299 930 41
458 131 883 23 576 925 629 87
2 385 118 28 1 156 523 36
95 862 895 37 125 738 671 09
436 814 010 19 2936 648 111 52
105 089 859 56 119 425 186 06
141821573
3156974015
128071255
701195956
8674465932 15843721746
491800545394 455006591878
9586289537 343681401019 10508985956 60670011274
s 586289537 S3 44746 362308 S1 05 089 859 56 60670011274 529 155 000 Ofl 60 508 241 3j M37 203582COMBINED STATEMENT OF CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1981COMBINED STATEMENT OF CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1981
FUND BALANCES JULY 1 1980
Reserved
Unreserved
Designated
Federal Revenue Sharing Funds
Debt Service Fund
Surplus
State Funds
ADDITIONS
Adjustments to Prior Years Receivables
Payables Revenues and Expenditures
Excess of Funds Available over Expenditures
DEDUCTIONS
Unreserved Fund Balance Surplus
Returned to General Fund
Fund Balances Carried Over from
Prior Years as Funds Available
GENERAL
BUDGET
STATE
REVENUE
COLLECTIONS
8429993041 57692562987 115652336
127260863 810392
14010764188
1832957558
22568018092 59526330937 115652336
16530013613
3735049469
43308492547
238511828
39098031705 106569872953 354164164
1876554300
522568018092 57264960501 115652336
S22568018092 59141514801 115652336
FUND BALANCES JUNE 30 1981
16530013613 47428358152 238S11B7B
The accompanying notes are an integral part of these financial st
atementsCOMBINED STATEMENT OF CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1981
25
DEBT
SERVICE
CAPITAL
PROJECTS
1981
TOTALS
Memorandum Only
12573867109 78812075473 65748456195
701195956
128071255
701195956
15843721746
26
177774558
13324651537
701195956 12573867109 95485064430 79250882316
3156974015
9586289537
3735049469
72820281540
1015060265
93889484712
3858169971 22160156646 172040395439 174155427293
1876554300 2613763585
701195956 12573867109 93223693994 76056599278
701195956 S 12573867109 95100248294 78670362863
S 3156974015 S 9586289537 S 76940147145 S 95485064430k
mCOMBINED STATEMENT OF REVENUES EXPENDITURES AND TRANSFERS
ALL GOVERNMENTAL FUND TYPES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1981COMBINED STATEMENT OF REVENUES EXPENDITURES AND TRANSFERS
ALL GOVERNMENTAL FUND TYPES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1981
REVENUES
Taxes Fines and Forfeits
Grants from U S Government
Federal Revenue Sharing
All Other
Grants from Counties and Cities
Donations for Operations
Rents on Investment Properties
Interest Earned
Federal Revenue Sharing
All Other
Contributions from Public Trust Funds
Operating Earnings from Fees
Rents and Sales for Services
Total State Revenue Receipts
EXPENDITURES
Current
Personal Services
Regular Operating Expenses
Benefits
Grants
Other
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
Debt Service
Principal Retirement
Interest and Fiscal Charges
Total Governmental Costs
EXCESS DEFICIENCY OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES USES
Carryover from Prior Years
Fund Balances
Prior Years Unreserved Fund Balance
Surplus Lapsed
Appropriations from General Fund to Budget Funds
Transfers from State Revenue Collections Fund
to General Fund
Proceeds of General Obligation Bonds
Operating Transfers
From Other Funds
To other Funds
Transfers to Various Authorities for Advance
Retirement of Bonds and Defeasance of Bonds
Total Other Financing Sources Uses
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
GENERAL
2515844400
107905918
STATE
REVENUE
BUDGET COLLECTIONS
4126974523 299241672829
127060027220
532226521
19107164
383697514
7485272311
3975414741
502355918
348247978
29848885477
2623750318 162437824801 311086057395
00
74061578711
85246144239
209594885482
28758584512
1497190387
627960156
892112566
1729265178
3647061410
1657600768
3393518220
23766276099
50111798139
5882821450
7103502438
00
00 497970299755
00
52623750318 335532474954 311086057395
22568018092 57264960501 11
5652336
1876554300
1321501507000 321501507000
310963197903
74500000
310963197903
513906263295 378840967501 310847545567
S 16530013613 43308495 47 2385H8
The accompanying notes are an rntegral part of these financial statements
a COMBINED STATEMENT OF REVENUES EXPENDITURES AND TRANSFERS
ALL GOVERNMENTAL FUND TYPES
OF
ATT STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1981
TOTALS
DEBT SERVICE CAPITAL PROJECTS Memorandum Only
1981 1980
303368647352 2515844400 127060027220 532226521 19107164 383697514 107905918 273879735720 5051849500 153405650682 317929351 12440525 355959460 175201300
1059 886 14 12700385 67 9363655410 348247978 8465924979 285828115
38398683 51099069 84 51 37664168602 481363528079 s 33406759042
s 1059 886 14 475357278674
74061578711 65617018379
85246144239 209594885482 71668662759 187340810612
96727 56 28768257268 24491927020
1497190387 1390309091
627960156 1138687007
892112566 876023554
1729265178 1473496095
3647061410 3235542433
1657600768 1531727653
3393518220 3190129314
2702982 90 24036574389 19816372465
64905802 26 56602378365 5882821450 73546754716 5920658988
71035 024 38 00 00
18035 31330 000 00 00 50 1803500000 3133000250 1485000000 2757692875
21670 021 88 67705512 72 502573848839 465480812961
22729 908 02 SI 16606443 21 21210320760 9876465713
701195956 S
12573867109
93223693994
76056599278
182787257

257287257
1069645994
18 765 54300 00 26 137 63585 00
00 00 64 000 00 00000
2 2 572 572 87257 87257 1 1 283 283 03962 03962
10 696 45994 10 573 43864
i83983213
11246933858 S
94030602300
3156974015
9586289537
72820281540
840 13018999
93889484712ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
NOTES TO FINANCIAL STATEMENTS
fiE32
ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1981
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
BASIS OF ACCOUNTING
The State of Georgia maintains the General Fund the Budget Fund and the Public Trust Funds in accordance with a com
prehensive basis of accounting called the Modified Accrual Basis This basis of accounting is defined as that method of
accounting in which expenditures other than accrued interest on general longterm debt are recorded at the time the
liabilities are incurred and revenues are recorded when received in cash except for material or available revenues which
should be accrued to reflect properly the taxes levied and the revenues earned
The State Revenue Collections Fund the Debt Service Fund the Capital Projects Fund and the Private Trust and Agency
Funds are maintained on the cash basis of accounting This basis of accounting is defined as that method of accounting in
which certain revenues and the related assets are recognized when received rather than when earned and certain expenses are
recognized when paid rather than when the obligation is incurred
DESCRIPTION OF FUNDS
GOVERNMENTAL FUND TYPES
GENERAL FUND
The General Fund is maintained by the Department of Administrative Services Fiscal Division and is used to account for
Unappropriated State Funds and Federal Revenue Sharing Funds and for Appropriated Funds undrawn by the various units of
State government
BUDGET FUND
The Budget Fund is a consolidation of the Budget Funds of the various units of State government These funds account
for the operations and activities of the various State Agencies Boards and Commissions under the terms of the Supplemental
Appropriations Act of 19801981 as approved March 10 1981 by the General Assembly of Georgia
STATE REVENUE COLLECTIONS FUND
The State Revenue Collections Fund is a consolidation of the State Revenue Collection Funds of the various collecting
units of State government These funds account for the collection of various taxes fines and forfeits fees rents
interest earned and sales of services as required by State law Revenues collected by the various collecting units are
remitted to the General Fund Unremitted funds at the end of the fiscal year will be remitted in the subsequent period
DEBT SERVICE FUND
The Debt Service Fund accounts for the accumulation of resources and the subsequent disbursement of such resources to
pay principal and interest on the longterm debt of the State resulting from the issuance of General Obligation bonds
Longterm debt of the State resulting from the issuance of various Authority bonds is funded through lease agreements
between various governmental agencies and the various authorities and the accountability of the resources and the payment
of principal and interest of this debt are with the various issuing authorities
CAPITAL PROJECTS FUND
The Capital Projects Fund accounts for the accumulation of resources and the subsequent disbursement of such resources
for capital outlay projects by the Georgia State Financing and Investment Commission
FIDUCIARY FUND TYPES
PUBLIC TRUST FUNDS
The Public Trust Funds account for activities in which the State acts as a trustee for an individual an organization
or employee groups The costs of administering certain trust funds are funded from available resources through transfers
to the Budget Fund of the spending unit administering the trustALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM 3 3
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1981
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
DESCRIPTION OF FUNDS continued
FIDUCIARY FUND TYPES continued
PRIVATE TRUST AND AGENCY FUNDS
The Private Trust and Agency Funds account for activities in which the State acts as an agent for various governmental
agencies and organizations
ACCOUNT GROUPS
GENERAL FIXED ASSETS
This account is not a fund It represents a summary of the fixed assets of the State financed by funds derived from
the sale of General Obligation bonds
GENERAL LONGTERM DEBT
This account is not a fund It represents a summary of the bonded indebtedness of the State from the sale of General
Obligation bonds
OTHER FINANCIAL NOTES
1 REVENUE SHORTFALL RESERVE The Fund Balance reserved for Revenue Shortfall was established in compliance with
Act 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 RECLASSIFICATION OF REVENUES AND TRANSFERS Revenue from the Budget Funds shown on the Statement of Cash Receipts and
Disbursements of the Debt Service Fund of State of Georgia General Obligation Debt Sinking Fund is shown as a credit to
expenditures of the Debt Service Fund on the Combined Statement of Revenues Expenditures and Transfers Revenue shown
from the Georgia State Financing and Investment Commission is shown under Other Financing Sources Uses of the Debt
Service Fund on the Combined Statement of Revenues Expenditures and Transfers as a transfer from other funds Transfers
shown as reductions to income on the Statement of Cash Receipts and Disbursements of the Construction Fund of the Georgia
State Financing and Investment Commission are shown under Other Financing Sources Uses of the Capital Projects Fund on
the Combined Statement of Revenues Expenditures and Transfers as transfers to other funds and to various authorities for
advance retirement of bonds and defeasance of bonds
3 RETIREMENT SYSTEMS The State of Georgia contributes to the following retirement systems Employees Retirement
System of Georgia Georgia Legislative Retirement System Teachers Retirement System of Georgia Public School Employees
Retirement System of Georgia Trial Judges and Solicitors Retirement System of Georgia Superior Court Judges Retirement
System and District Attorneys Retirement System
The Employees Retirement System of Georgia was established in 1949 for all regular employees of State Departments
Bureaus etc and Tax Collectors their employees and Court employees This Retirement System has approximately 53000
members Regular employees of State Departments and Bureaus contribute 14 of 1 of their salaries and the State currently
contributes 10 12 on first 420000 annual salary and 12 12 on salary in excess of 420000 Eligible Tax Collectors
their employees and Court employees who are members contribute 3 on first 420000 annual salary and 5 on salary in
excess of 420000 and the State currently contributes 7 34 of their annual salary The consulting actuary is
George B Buck Consulting Actuaries Inc New York New York
The Georgia Legislative Retirement System was established in 1967 to provide for retirement allowances and other
benefits for the members of the General Assembly and staff members In prior years this Retirement System had no member
ship and those eligible for membership were members of the Employees Retirement System of Georgia An Act of the GeneralALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1981
OTHER FINANCIAL NOTES continued
Assembly in 1980 amended the Act of 1967 creating this Retirement System and required that eligible members make an
election to remain in the Employees Retirement System or become a member of the Georgia Legislative Retirement System
This Act further required that their election be made prior to the second Monday in January 1981 This Retirement System
has 224 active members who contribute 3 23 of their salaries The State currently contributes approximately 1158 of
salaries paid making total contributions of 15 14 A transfer of 281187600 was made as of February 1 1981 from
the Employees Retirement System to the Georgia Legislative Retirement System to provide funding for benefits of members
transferring from the Employees Retirement System according to calculations of consulting actuaries R Bless and
Associates Inc Atlanta Georgia
The Teachers Retirement System of Georgia was established in 1943 for all public school and college teachers
administrators clerical workers supervisors librarians and other related personnel This Retirement System has
approximately 120000 members who contribute 6 of their salaries The State currently contributes 1171 of State
salaries and the local boards of education contribute 1159 of salaries for employees on amount in excess of State
salaries and on employees in excess of State Teacher allotment The consulting actuary is George B Buck Consulting
Actuaries Inc New York New York
The Public School Employees Retirement System of Georgia was established in 1970 for school bus drivers and cafeteria
employees of schools as well as all nonprofessional employees ineligible under the Teachers Retirement System This
Retirement System has approximately 30000 active members who contribute 5400 each per month for nine months of the year
In the current year the State contributed 1121810000 The consulting actuary is George B Buck Consulting Actuaries
Inc New York New York
The Trial Judges and Solicitors Retirement Fund was established in 1968 for Superior Court Judges District Attorneys
City Judges and Solicitors This Retirement Fund has approximately 125 members who contribute 7 12 of salary if they do
not choose survivors benefits if they choose survivors benefits they contribute 10 of salary The State contributes 10
of salary This fund is a money purchase plan and no actuarial valuation has been prepared for this system
The Superior Court Judges Retirement System was established in 1976 for Superior Court Judges Superior Court Judges
who were members of the Trial Judges and Solicitors Retirement Fund on the date this Retirement System was established were
given the option to remain in that system or oin the new system Superior Court Judges who became judges after
December 31 1976 became members of the new system The Superior Court Judges Retirement System has 93 active members who
contribute 2 12 of salary if they do not choose survivors benefits if they choose survivors benefits they contribute 5
of salary The State contributes 20 of salary The consulting actuary is Carlisle and Associates Atlanta Georgia
The District Attorneys Retirement System was established in 1978 for District Attorneys District Attorneys who were
members of the Trial Judges and Solicitors Retirement Fund on the date this Retirement System was established were given the
option to remain in that system or join the new system District Attorneys taking office on or after January 1 1979
became members of the new system The District Attorneys Retirement System has 36 active members who contribute 2 12
of salary if they do not choose survivors benefits if they choose survivors benefits they contribute 5 of salary The
State contributes 20 of salary The consulting actuary is Carlisle and Associates Atlanta Georgia
The State Auditor by law is an exofficio member of the Board of Trustees of the Employees Retirement System of
Georgia the Georgia Legislative Retirement System the Teachers Retirement System of Georgia the Public School Employees
Retirement System of Georgia and the Trial Judges and Solicitors Retirement Fund Audits of these Retirement Systems are
performed by certified public accounting firms selected by the Boards of Trustees
All audit reports and actuarial valuation reports of the Retirement Systems described above are on file and open to
public inspection in the State Auditors officeALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1981
35
OTHER FINANCIAL NOTES continued
4 SICK LEAVE AND ANNUAL LEAVE All regular State employees of State Departments Bureaus etc earn 1 14 days per
month of sick leave These employees may accrue up to ninety days of sick leave When any of these employees terminate
employment with the State they receive no compensation for any accrued sick leave
All regular State employees of State Departments Bureaus etc earn 1 14 days per month of annual leave for State
service not in excess of five years those employees with service of five to ten years earn 1 12 days per month annual
leave and those employees with service in excess of ten years earn 1 34 days per month annual leave These employees may
accrue up to fortyfive days of annual leave State employees with less than twenty years service are paid up to thirty
days for accrued annual leave upon termination and employees with service in excess of twenty years service are paid up to
fortyfive days for accrued annual leave upon termination Funds are provided in the appropriations to State Departments
Bureaus etc each year to cover the cost of annual leave of terminated employeesSTATE REVENUE RECEIPTSSUMMARY OF STATE REVENUE RECEIPTS
Taxes Fines and Forfeits
Property Tax General
Property Tax Utility
Property Tax Intangibles
Estate Tax
Real Estate Transfer Tax
Income Tax
Motor Fuel Tax
Alcoholic Beverage Tax
Malt Beverage Tax
Wine Tax
Cigar and Cigarette Tax
Sales 3 Sales and Use Tax
Industrial Loan Company Tax
Insurance Premium Tax
Business License Tax
Motor Vehicle Tax
Title Registration Tax
Motor Drivers License Tax
Motor Boat Registration License Tax
Hunting and Fishing License Tax
Corporation Net Worth Tax
Fines and Forfeits
Unemployment Compensation Tax Penalties
Total Taxes Fines and Forfeits
Grants from U S Government
Education
Health
Public Assistance and Relief
Revenue Sharing
Transportation
Agricultural and Natural Resources Development Other
Total Grants from U S Government
Grants from Counties and Cities
Highways
Agricultural and Natural Resources Development Other
Total Grants from Counties and Cities
Donations for Operations
Rents on Investment Properties
Interest
State Funds
Revenue Sharing Funds
Total Interest
Contributions from Public Trust Funds
Operating Earnings by Fees Rents and Sales for Services
General Governmental Services
Protection Services
Health Services
Development Agricultural and Natural Resources Services
Highway Services
Hospital Services
Educational Services
Correctional Services
Recreational Services
Total Operating Earnings
1981
1055116468
317012826
16613526
1166360855
4996846
28915750924
24746822035
3763550740
4923756489
1012765473
8665811096
14136849458
187294106
6778309635
381690419
4875979528
130814625
449421800
65121995
754597321
865331399
92208792
62470996
1980
915872031
86376137
16719564
751659745
5325476
111213531599
25472290761
4036601773
4591217448
990801076
8258670786
103587613724
175684469
6591696978
3611 82825
4787759109
135335225
346601200
50546239
599135585
766515032
81886894
56712044
303368647352 273879735720
25064341498 24067932491
8796967723
68149315415
5051849500
47581871054
4809563999
B238929848
77373697360
2515844400
12104418936
4278639578
129575871620 158457500182
439732921
92493600
225195552
92733799
5 322 265 21 S 3 179 293 51
191 071 64 5 124 405 25
3 836 975 14 3 559 594 60
93 1 636 079 554 059 10 18 84 1 659 752 249 013 79 00
94 715 613 28 86 411 262 79
s 3 482 479 78 2 858 281 15
20630727502
2128737638
5199981665
669223316
769148363
6773328680
779562924
234075498
479383016
18125095452
1917228118
4663668346
579330001
747143873
5603733750
1117564767
242471223
410523512
37664168602 33406759042
Total State Revenue Receipts
481363528079 475357278674DETAIL OF STATE REVENUE RECEIPTS BY CLASS
39
YEAR ENDED JUNE 30 1981
General Property 1980 and 1981 Levies and 1981 Auto
On County Digests
Net to State
Fees Retained at Source
Assessing
Collecting
Interest
Refunds
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 Public Utilities Digests
On Intangible Digests
Intangible Tax Recording Net
Fees Retained at Source
Estate Tax
Refunds
Real Estate Transfer Tax

943805755
24107407
38429262
718515
1333850
41122884
1764391
3802404
2699700 5

1005727089
149012826
4930159
49389379
168000000
373096
10711635
598636
1178601562
12240707
1159670074
217762475
11310271
1166360855
4996846
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
i 4931137033
23396732350
3130206994
11643024477
9745516693
252276117
99966693609
17889422361
25197662389
103718088535
128915750924
Sales Motor Fuels
Net to State
Allowance Retained by Taxpayer
Refunds to Motor Carriers
Refunds to Retailers Act 1947
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
Regular
Refunds
Interest and Penalties
Collecting Fees Retained at Source
Motor Fuel
Refunds
Interest and Penalties
Collecting Fees Retained at Source
Sales Industrial Loan Company Tax
Sales Insurance Premium Tax
Business License Alcoholic Beverages
Domestic Producers
Foreign Producers
Retailers
Refunds
Wholesalers
100534990912
220342589
362448952
2991909472
10131581971
3318790
30545327
309034203
i 25057072234
184084779
349732561
140602003
4000414
s 37 639 3 268 761 65 2 5
49 237 958 394 97 08
10 129 2 864 209 08 35
8410834884
1618032
256594244
103669006747
10467842711
400000
1270000
36958000
211000
3900000
24746822035
37 63550740
4923756489
1012765473
8665811096
114136849458
187294106
6778309635
4231700040
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1981
TAXES continued
Business License Beer
Brewery Permits
Retailers
Penalties
Refunds
Wholesalers
Business License Wine
Domestic Importers
Manufacturers
Retailers
Penalties
Refunds
Wholesalers
Business License Cigar and Cigarette
Manufacturers Representatives
Vending Machine Dealers
Wholesalers
Business License Commercial
Fish Dealers
Fishing and Boats
Business License Fur Trappers Dealers
Business License Miscellaneous Game and Fish
Business License Quail Breeders
Insurance Agents Adjusters
Bingo
Business License Industrial Loan Companies
Business License Private Employment Agencies
For Sale of Money Orders and Checks

300000
31902500
572500
195000
4150000

100000
400000
21785000
330000
140000
2650000
334000
975600
1195000
885000
7337400
Business License
Business License
Business License
NonBusiness License Motor Vehicle Registration
Other Revenue
Tag Department
Fees Retained by Tag Agents
NonBusiness License Title Registration
Fees Retained by Tag Agents
NonBusiness License Auto Drivers
NonBusiness License Motor Boat Registration
NonBusiness License Hunting and Fishing
Net to State
Collecting Fees Retained at Source
Corporation Net Worth Tax
Domestic and Foreign
Unemployment Compensation Penalties and Interest
FINES AND FORFEITS
Cigar and Cigarette
Liquor Wine and Beer
Hunting and Fishing
Received from Counties
Total Taxes Fines and Forfeits
GRANTS FROM U S GOVERNMENT
Administrative Services Department of
Regular Operations
Federal Revenue Sharing Funds
Agriculture Department of
Community Affairs Department of
Comptroller General
Defense Department of
Education Department of
Education Department of
Development Act of 1975
Education Department of
Education Department of
Handicapped Act
Education Department of
Amendments of 1978
Education Department of for Elementary and
Secondary Act
Education Department of for Higher Education
Act of 1965
Education Department of for Library Services and
Construction Act
4594229464
33631414
248118650
114374450
16440175
702506421
52090900
10400395
33245929
38446028
10116440
for Adult Education
for Appalachian Regional
for Child Nutrition Act
for Education of the
for Educational
36730000
25125000
2504600
8222400
6727500
1195200
262500
223737269
2240000
29085000
2440050
1103900
4875979528
130814625
449421800
65121995
754597321
865331399
62470996
92208792
303368647352
212971
2515844400
290060902
542738929
46532303
353030823
266363731
229717800
1405162730
2341788970
61744771
9717188224
16144137
123568822DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1981
41
GRANTS FROM U
GOVERNMENT continued
Education Department of for National School
Lunch Program
Education Department of for Vocational Education
Act of 1963
Education Department of Other
Forestry Commission Georgia
Governor Office of the Governors Office
Governor Office of the Planning and Budget
Office of
Highway Safety Office of
Human Resources Department of for Mental Health
flnfl Ynyth Development Institutions
Human Resources Department ot for Publxc Assistance
and Child Welfare
Human Resources Department of for Social
Rehabilitation Services Public Health Services
and Other
Human Resources Department of for Vocational
Rehabilitation
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Superior Courts
Administrative Office of the Courts and Judicial
Administrative Districts
Indigent Defense Council Georgia
Juvenile Court Judges Council of
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
Regents of the University System of Georgia
Board of
Revenue Department of
Secretary of State
Soil and Water Conservation Committee State
Transportation Department of
Veterans Service State Department of
Total Grants from U S Government
GRANTS FROM COUNTIES AND CITIES
Forestry Commission Georgia
Transportation Department of
Total Grants from Counties and Cities
DONATIONS FOR OPERATIONS
Education Department of
Human Resources Department of
Natural Resources Department of
Public Safety Department of
Regents of the University System of Georgia
Board of
Revenue Department of
Secretary of State
Total Donations for Operations
RENTS ON INVESTMENT PROPERTIES
8473419649
1916444023
510007596
194804627
34116118
624723675
37125791
968045352
25238530207
4440862638
2830021858
3000000
33796535
17224278
17792717
3938458
44010375
14100539567
37805903750
1547598558
294439763
37000402
130780586
6955379
2791045
7948
14624483
4123957
12104418936
228723836
129575871620
92493600
439732921
532226521
300
18874386
500
85978
63000
3000
80000
19107164
Consolidated Atlanta Properties
Cook John
Livingston Bess B Estate of
Louisville and Nashville Railroad
Massell Ben J Estate of
Mathis Edwin B
Moate Produce Company Incorporated
Omni International
Peachtree Plaza Hotel
Pelham Banking Company
Southern Railway
Spirit Creek Cattle Farm Incorporated
StokesShaheen Incorporated
Sundry Rents
Tennessee Valley Authority
Union Camp Corporation
23306400
110000
1800000
12664484
3916665
390000
292957
5648588
29536300
720000
1002800
24567
7062
3587
687500
100000
90
80
50
Total Rents on Investment Properties
38369751442
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1981
INTEREST EARNED
Administrative Services Department of
Interest Earned Regular
Interest Earned Federal Revenue Sharing Funds
Interest on Railroad and Telegraph Stocks
Financing and Investment Commission Georgia State
Construction Fund
General Obligation Debt Sinking Fund State of Georgia
Debt Service Fund
Natural Resources Department of
Personnel Board state Merit System of
Personnel Administration
Regents of the University System of Georgia
Board of
Revenue Department of
Student Finance Commission Georgia
Total Interest Earned
CONTRIBUTIONS FROM PUBLIC TRUST FUNDS
District Attorneys Retirement Fund
District Attorneys Retirement System
Employees Retirement System
Public School Employees Retirement System
State Employees Assurance Department
Subsequent Injury Trust Fund
Superior Court Judges Retirement Fund of Georgia
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
General Assembly of Georgia
Governor Office of the Governors Office
Governor Office of the Planning and Budqet
Office of
Industry and Trade Department of
Judicial System
Supreme Court
Court of Appeals
Appellate Court Reports Sales
Court Reporting of the Judicial Council Board of
Justice Courts Training Council Georgia
Labor Department of
Law Department of
Regular
Sales Act
Personnel Board State Merit System of
Personnel Administration
Revenue Department of
Secretary of State
Teachers Retirement System
Transportation Department of
Workers Compensation State Board of
Total Earnings General Governmental Services
EARNINGS PROTECTION SERVICES
Airport Fees
Architects Examining Fees
Assessments on Insurers for Workers Compensation Board
Auctioneers Examining Fees
Bank Examining and Investigation Fees
Bar Examination Fees
Billboard Permits Outdoor Advertising
Building and Loan Association Examining Fees
Cemetery Fees
Construction Industry Examining Fees
Corporation Charter Fees
Corporation Registration Fees
7454434795
107905918
228704
1270038567
105988614
413124
492792822
5888710
33661542
208532
9471561328
2293649
581400
72524793
11050125
650720
13590433
8849023
5288336
224050219
3512800
348247978
5712008146
130000
2807151
8899765
549992
293900000
16387800
3839909522
60340
13972385
6722379
144210755
35373497
7982276
151529
1633338
1210163
8806397
32531552
2034133
9671392736
764332756
11660218
1000000
51612021
1448651
20630727502
3000
14254251
345951012
462500
237690400
15106500
27278600
443742
419000
30915700
65972050
80077114DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1981
43
EARNINGS PROTECTION SERVICES continued
Credit Union Examining and Supervision Fees
Deeds and Charters Fees
Election Qualifying Fees
Engineers Examining Fees
Feed Inspection Fees
Fertilizer Inspection Fees
General Corporation Fees
Highway Safety Office of
Holding Company Examining and Supervision Fees
Industrial Loan Company Regulatory Investigation Fees
Insurance Company Regulatory and Filing Fees
Investigation Georgia Bureau of
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 and Agents Fees
Trademarks
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
246 220 68
11 489 47
107 251 77
526 399 00
30 554 19
725 848 22
76 798 61
1 175 90
20 075 00
13 321 91
116 358 71
65 644 0 3
16 810 00
3 707 00
2 240 258 00
64 034 00
1979 873 00
250 00
16 082 25
238 839 01
5136 142 60
535 268 85
166 713 0 0
8 572 00
653 601 24
12 477 39
25 684 8 6
60 417 0 0
1 640 00
130 00
21287 376 38
Ambulance License Fees
Athletic Trainers Examining Fees
Barbers Examining Fees
Chiropractors Examining Fees
Cosmetology Examining Fees
Dairy and Veterinary Inspection Fees
Dentists Examining Fees
Funeral Service Examining Fees
Hearing Aid Examining Fees
Home Health Care License Fees
Human Resources Department of
Laboratory License Fees
Medical Assistance Department of
Medicine Examining Fees
Nursing Home Fees
Occupational Therapy Fees
Optometrists and Opticians Examining Fees
Patients Fees
Pest Control Examining Fees
Pharmacists Examining Fees
Physical Health Laboratory 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 and Waste 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
Natural Resources Department of
Pesticides and Miscellaneous Fees
Soil and Water Conservation Committee State
Total Earnings Development Services
750 00
615 00
101 823 31
35 044 50
233 756 64
6 794 00
36 108 4 0
35 166 42
5 079 00
5 200 0 0
28177 998 79
44 595 00
15719 237 65
434 379 B0
6 333 5 0
2 728 00
43 583 50
5104 058 73
7 001 06
244 270 91
208 489 30
17 370 00
1 440 00
276 534 13
33 280 10
775 346 67
10 345 00
379 242 24
26 765 00
26 480 00
5199981665
26591651
16500
2 49354383
2 40997739
103735
208750
1 14800894
37030664
119000
6 69223316
44
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1981
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
Speech Pathologists Examining Fees
Student Finance Commission Georgia
Total Earnings Educational Services
EARNINGS CORRECTIONAL SERVICES
Inmate Labor
Inmate Release Program
Work Release Program
Other
Total Earnings Correctional Services
EARNINGS RECREATIONAL SERVICES
Natural Resources Department of Division of Parks
and Recreation
Recreation Examining Fees
Total Earnings Recreational Services
769148363
6773328680
314907055
54000
1060000
300152069
1893000
161496800
779562924
78300042
48615064
27538497
79621895
234075498
478485016
898000
479383016
Total State Revenue Receipts
48136352B079
ffi45
DISTRIBUTION OF STATE REVENUE RECEIPTSSUMMARY OF STATE REVENUE DISTRIBUTION
DISTRIBUTION FOR OPERATIONS
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
Comptroller General
Conservation
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
Education
Education Department of
Public School Employees Retirement System Expense Fund
Regents of the University System of Georgia Board of
Student Finance Commission Georgia
Teachers Retirement System Expense Fund
Employees Retirement System Administrative Expense Fund
Financing and Investment Commission Georgia State
Regular
Construction Fund
General Assembly of Georgia
General Obligation Debt Sinking Fund State of Georgia
Regular
Debt Service Fund
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 and
Judicial Administrative Districts
Appellate Court Reports
Court Reporting of the Judicial Council Board of
Indigent Defense Council Georgia
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
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
Education
Education Department of
Student Finance Commission Georgia
Franchise Practices Commission Georgia
Human Resources Department of
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Labor Department of
Offender Rehabilitation Department of
Public Safety Department of
1981
9131187715
2567854653
446400900
265900700
957477928
505219203
2480602966
6698853642
72182957
583491015
146677049408
1136543500
47091080560
1568578032
354025219
109982718
41138
5109906951
1355060340
6680525100
105988614
231346203
1223392554
1191701300
1351700000
49260181
84363660163
1062568544
1524464413
228123322
221479719
1511301786
121022717
17500000
2862638
38318958
5600000
2310163
52760375
14442960564
398098552
56944996815
12684655773
10204185960
43616974 77
329776579
7567466671
1219590219
13590433
52351477941
1184189036
355215051
489155227366
4341288
7736993
36140
620224
144800
13637
12500
14685089
22291
259050
178834
5875113
8142967
600
H
aSUMMARY OF STATE REVENUE DISTRIBUTION
47
DISTRIBUTION OF UNFUNDED COLLECTIONS continued
1981
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Total Distribution of Unfunded Collections
DISTRIBUTION OF PRIOR YEARS UNRESERVED FUND BALANCE SURPLUS LAPSED

11065816
457019
92208973
979950
122859492
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
Student Finance Commission Georgia
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
Superior Courts
Administrative Office of the Courts and
Judicial Administrative Districts
Appellate Court Reports
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
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 Unreserved
Fund Balance Surplus Lapsed
Distribution Totals
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 Fund Balances
State Funds
Federal Revenue Sharing Funds
72000786
30302433
3208714
3065810
23283960
1631639
11341921
43451324
305628
2291317
548242017
89553269
470503
295685
194666
10048964
15773173
587806
515620721
11124287
9254241
2388876
10718730
747547
2020346
260507
29622
22138
43544918
5503193
211685785
121416587
11704432
9758759
22188216
15107517
15066558
9473113
2868592
1876554300
487401532558
16388192040
141821573
22440757229
127260863
16530013613
22568018092 6038004479
481363528079STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1981
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 Net Worth Tax
Fines and Forfeits
Unemployment Compensation Tax Penalties
Total Taxes Fines and Forfeits
PERCENTAGE PER
TOTAL TO TOTAL CAP ITA
1055116468 22 S 1 93
317012826 07 58
16613526 00 03
1166360855 24 214
4996846 00 01
128915750924 2678 23593
24746822035 5 14 4529
3763550740 78 689
4923756489 102 901
1012765473 21 185
8665811096 1 80 1586
114136849458 2371 20888
187294106 04 34
6778309635 141 12 41
381690419 08 70
4875979528 101 8 92
130814625 03 24
449421800 09 82
65121995 02 12
754597321 16 1 38
865331399 18 158
92208792 02 17
62470996 01 11
303368647352
55519
Grants from U S Government
Education
Health
Public Assistance and Relief
Revenue Sharing
Transportation
Agricultural and Natural Resources Development Other
Total Grants from U S Government
25064341498
8238929848
77373697360
2515844400
12104418936
4278639578
129575871620
5 21 45 87
1 71 15 08
16 07 141 60
52 4 60
2 52 22 15
89 7 83
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
4 397 924 329 936 21 0 0
5 322 265 21
191 071 6 4
s 3 B36 975 14
09
02
11

08 S
00
80
17
l4
70
Interest
State Funds
Revenue Sharing Funds
Total Interest
Contributions from Public Trust Funds
93 1 636 079 554 059 10 18
s 94 715 613 28
3 482 4 9 78
195
02
197
07 S
17 13
20
7 3 3
64
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
20630727502
2128737638
5199981665
669223316
769148363
6773328680
779562924
234075498
479383016
37664168602
4 29
44
1 08
14
16
1 41
16
05
10
7 83
3775
3 9 0
9 52
1 22
1 41
12 39
1 43
43
Total State Revenue Receipts
31363528079
38093
1980 Population 546426552
STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1981
SOURCE
Education Grammar High Schools
Education College
Public Roads
Pensions and Benefits
Public Health General Hospitals
Corrections Penal
Agricultural and Natural Resources Development
Military and Police
Judiciary
Assessment and Collection Revenue
All Other Agencies
State Revenue Collections Unfunded
Department of Administrative Services Fiscal Division
Funding and Custody Accounts
Excess of Funds Available over Allotments
State Funds
Federal Revenue Sharing Funds
Carryover from Prior Year
Transfers from Fund Balances
State Funds
Federal Revenue Sharing Funds
Federal Revenue Sharing Funds
Funds Available July 1 1980 Unappropriated
Appropriation
Prior Years Unreserved Fund Balance Surplus Lapsed
Funds Available June 30 1981 Unappropriated
PERCENTAGE PER
TO TOTAL CAPITA TOTAL
3036 26743 146128807391
1009 8889 48569634820
1079 9503 51928013626
2364 20827 113803067425
921 8111 44318902945
261 2299 12563239186
243 2138 11682002012
135 1189 6495075290
53 472 2577687271
163 1436 7849163137
914 8050 43986830281
02 22 122859492
340
03
2999
26
16388192040
141821573
466 4107 22440757229
03 23 127260863
03 23
54 478
00 00
03 26
127260863
478 2610000000
810392
141821573
100Q 88093 481363528079
Assessment and Collection Allowance to Outside Agencies
Note 1980 Population 5464265STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1981
53
APPROPRIATION ALLOTMENTS
STATE APPROPRIATION FROM TAXES FEES ETC FEDERAL REVENUE SHARING FUNDS APPROPRIATION GRANTS FROM U S GOVERNMENT GRANTS FROM COUNTIES AND CITIES AGENCY EARNINGS OTHER AGENCY REVENUE
118690591600 S 26100 000 00 250615504 53 5 00 3149073 55 5482420 17
48205879100 00 27910 45 00 4509884 47 900237 72
39221246600 00 112775471 36 4 397 329 21 9944142 63 49272 94
27395936019 00 777832078 71 00 89335487 35 3096252 00
34581067481 00 78294193 37 00 23819840 56 4735679 29
12185316700 00 2944397 63 00 2048993 10 1214165 87
8786275100 00 20365880 44 924 936 00 8520465 74 854013 06
5795590552 00 5547337 35 00 1685887 99 238377 96
2429891500 00 829658 28 00 865209 02 216909 59
3395009350 18204702998 00 00 232741 46293543 00 08 00 00 3269092 213275903 00 79 230040 41269745 1748174 36 23 04
122859492
16388192040
141821573
22440757229
127260863
127260863
2610000000
810392
141821573
318891507000 n
2610000000 129575871620
532226521
36042398020
6128 8 475 082STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE RECEIPTS BY OBJECT
YEAR ENDED JUNE 30 1981
ALL GOVERNMENTAL FUND TYPES
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health 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
Authority Lease Rentals
Debt Service
Principal Retirement
Interest and Fiscal Charges
Total Debt Service
Total Governmental Costs
Fund Balances Carried over from
Prior Years as Funds Available
Excess of Funds Available over Expenditures
Prior Years Unreserved Fund Balance Surplus Lapsed
Transfers to Various Authorities
for Advance Retirement of Bonds
and Defeasance of Bonds
Includes Assessment and Collection Allowance to
Outside Agencies in the amount of 4126974523
Note 1980 Population 5464265
TOTAL
PERCENTAGE
TO TOTAL
60095914602
3590185846
7508340793
2829905878
27088689
10142903
74061578711
2585779242
8731178228
1455301238
2071337468
1604329257
178036613
812472515
85246144239
1476644009
209594885482
316975936
9484237506
51965256
3236 092 869 89
s 14 971 903 87
s 6 279 601 56
8 921 125 66
17 292 651 78
36 470 614 10
s 16 576 007 68
33 935 182 20
63 177 133 232 681 062 11 78
S 240 365 743 89
566 023 783 65
58 828 214 5 0
1803500000
3133000250
49365002 50
S 502573848839
93223693994
72820281540
1876554300
1069645994
481363528079
1248
75
156
59
01
00
1539
54
181
30
43
33
04
17
1771
31
4354
07
197
01
6723
13
19
36
70
131 S
368
499
1176
122
38
65
103
10441
1937
1513
39
22

PER
CAPITA

10000
109 98
657
1374
518
05
02
13554
473
1598
266
379
294
33
149
15601
270
38357
58
17 36
09
s 59223
274
115
163
316
5 667
303
s 621
1155
3244
10359
1077
903
17061
13327
343
JS8093
IHUUUUDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
GENERAL FUND
YEAR ENDED JUNE 30 198156
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
BALANCE SHEET
JUNE 30 1981
ASSETS
CURRENT ASSETS
Cash on Hand and in Banks
Investments
GOVERNMENTAL FUND TYPE
GENERAL
FEDERAL
REVENUE SHARING
TOTAL
Memorandum
Only
S 5643077818 5643077818
62515050535 164184973 62679235508
Total Assets
68158128353 164184973 68322313326
LIABILITIES AND FUND EQUITY
CURRENT LIABILITIES
Undrawn Budget Allotments
FUND EQUITY
Fund Balances
Reserved
For Revenue Shortfall 1
Unreserved
Designated for Allocation in
Subsequent Fiscal Years
Surplus 2
Balance July 1 1980
Decrease in Year
Total Fund Equity
51769936313
9328895937
14010764188
6951468085
7059296103
16388192040
22363400 51792299713
9328895937
141821573
141821573
14010764188
6951468085
141821573 7201117676
141821573 16530013613
Total Liabilities and Fund Equity
68158128353
164184973 68322313326
Notes
1 The Reserved Fund Balance for Revenue Shortfall
was created by Act 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 Of the 7059296103 surplus at June 30 1981
1900000000 has been anticipated as a fund
source for the Fiscal Year 1982 Appropriations Act
The accompanying notes are an integral part of these financial statements
BBSDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
STATEMENT OF CHANGES IN FUND BALANCES
YEAR ENDED JUNE 30 1981
57
GOVERNMENTAL FUND TYPE
GENERAL
FEDERAL
REVENUE SHARING
TOTAL
Memorandum
Only
FUND BALANCES JULY 1 1980
Reserved
Revenue Shortfall
Unreserved
Designated for Allocation in
Fiscal Year 1981
Surplus
8429993041

140107 64188
22440757229
127260863
8429993041
127260863
14010764188
127260863 S 22568018092
ADDITIONS
Excess of Funds Available over Allotments
Year Ended June 30 1981
16388192040
141821573
16530013613
38828949269 269082436 39098031705
DEDUCTIONS
Fund Balances Carried Over from Prior
Year as Funds Available
Reserved
Unreserved
8429993041 8429993041
14010764188 127260863 14138025051
22440757229 127260863 22568018092
FUND BALANCES JUNE 30 1981
To Balance Sheet
S 16388192040 s 141821573 S 16530013613
The accompanying notes are an integral part of these financial statementsDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
YEAR ENDED JUNE 30 1981
FUNDS AVAILABLE
REVENUES
Remittances by Collecting Units
of the State Net
Federal Grants
Interest Earned
Total Revenues
CARRYOVER FROM PRIOR YEAR
Transfer from Fund Balances
Reserved
For Revenue Shortfall
Unreserved
Designated for Allocation
Surplus
Total Carryover from Prior Year
GOVERNMENTAL FUND TYPE
GENERAL
FEDERAL
REVENUE SHARING
S 310963197903
TOTAL
Memorandum
Only
310963197903
2515844400 2515844400
107905918 107905918
310963197903 2623750318 313586948221
3429993041
14010764188
127260863
8429993041
127260863
14010764188
522440757229 127260863 22568018092
Total Funds Available
33340395513 j 2751011181 3361 549 fi63 13
EXPENDITURES
ALLOTMENTS
Legislative Appropriation to Spending Units
For Fiscal Year Ended June 30 1981
Less Current Year Funds Lapsed
Net Appropriation Fiscal Year Ended
June 30 1981
Less Prxor Years Unreserved Fund Balance Surplus Lapsed
Net Allotments to Spending Units
Excess of Funds Available over Allotments
5 319095670500
204163500
318891507000
1875743908
317015763092
16388192040
2610000000 321705670500
204163500
2610000000 S 321501507000
810392 1876554300
2609189608 319624952700
141821573 16530013613
33340395513
2751011181 336154966313
The accompanying notes are an integral part of these financial statementsDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
COMMENTS
59
INTRODUCTION
This report covers all State revenue collections remitted to the Department of Administrative Services Fiscal
Division Federal Revenue Sharing Funds received from the Federal Government and interest earned thereon revenue funds
paid out and transfers to the various State agencies for operating costs in the fiscal year ended June 30 1981
OTHER FUNDS HANDLED BY THE FISCAL DIVISION
Reported in separate audit reports are
Department of Administrative Services Fiscal Division Debt Service Fund
Department of Administrative Services Fiscal Division Trust and Agency Accounts
State Aid Grants to Counties and to Incorporated Municipalities
State of Georgia General Obligation Debt Sinking Fund
CURRENT FUNDED REVENUE
Revenue receipts remitted to the Fiscal Division by the various revenue collecting units of the State in the year
ended June 30 1981 amounted to 310963197903
These receipts are compared with those of the two previous fiscal periods as follows
YEAR ENDED JUNE 30TH
1981 1980 1979
Revenue Receipts
Various Revenue Collecting Units
S 310963197903 S 280999768048 2507 48472608
ALLOTMENTS TO SPENDING UNITS
STATE FUNDS
Total State revenues received by the Department of Administrative Services Fiscal Division amounted to 310963197903
in the fiscal year ended June 30 1981 The total revenues of 310963197903 and the fund balance of 22440757229 on
hand at July 1 1980 made a total of 333403955132 available in the year under review Net allotments to spending
units were 317015763092 and a fund balance of 16 388192040 remained at June 30 1981 Of the 16388192040
fund balance the reserved fund balance for Revenue Shortfall was 9328895937 and the unreserved fund balance surplus
was 7059296103 at June 30 1981
FEDERAL REVENUE SHARING FUNDS
The Department of Administrative Services Fiscal Division received 2515844400 from the Federal Government for
Federal Revenue Sharing Funds and interest earned thereon amounted to 107905918 in the year ended June 30 1981 The
total revenue of 2623750318 and the unreserved fund balance of 127260863 at July 1 1980 made total Federal
Revenue Sharing Funds available during the year under review of 2751011181 Net allotments of Federal Revenue Sharing
Funds to spending units were 2609189608 which left an unreserved fund balance of 141821573 at June 30 1981 This
unreserved fund balance is designated for allocation to various departments in subsequent fiscal years
FINANCIAL CONDITION
The total assets consisting of cash on hand and on deposit of 5643077818 and investments of 62679235508 on
June 30 1981 were 68322313326 of which 68158128353 was State Funds and 164184973 was Federal Revenue
Sharing Funds Of the 68158128353 State Funds 7059296103 will be available for allotment as appropriated
for the next fiscal year ending June 30 1982 9328895937 is reserved for Revenue Shortfall and 51769936313 is
undrawn budget allotments for the year ended June 30 1981 Of the 164184973 Federal Revenue Sharing Funds
141821573 will be appropriated in subsequent fiscal years and 22363400 is undrawn budget allotments for the year
ended June 30 1981DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
COMMENT S
continued
ALLOTMENTS TO SPENDING UNITS continued
RESERVED FUND BALANCE FOR REVENUE SHORTFALL
Act No 901 Senate Bill No 466 of the 1976 Georgia Laws abolished the Working Reserve Fund of 53000000000
at July 1 1976 and created the Reserve for Revenue Shortfall 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 1981 the
reserved fund balance for Revenue Shortfall amounted to 9328895937
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
1981
1980
1979
Net Allotments
State Funds
Federal Revenue Sharing Funds
Antirecession Fiscal Assistance Funds
317015763092 276875079952 263285810220
2609189608 5099789963 5028161776
0 J0 85161470
319624952700 281974869915 268399133466
STATE REVENUE COLLECTIONS
Net collections by the Department of Administrative Services Fiscal Division as a revenue collecting agency in the
year ended June 30 1981 were 7447275507 and consisted of 1000 anonymous campaign contributions 228704 dividends
1847222 interest earned on custodial funds 7445127695 net interest earned on State funds 1177190 refunds of
prior year unclaimed security deposits 192175 seizure and condemnation fees 50867 telephone commissions and 5034
use of public landsDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
SCHEDULE OF REVENUE COLLECTIONS BY DEPARTMENTS
YEAR ENDED JUNE 30 1981
61
3LLECTING UNIT
Administrative Services Department of
Central Supply and Surplus Property Services
Fiscal Division
Properties Control Commission State
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
Student Finance Commission Georgia
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
Offender Rehabilitation Department of
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Workers Compensation State Board of
76000000
7447275507
411979496
7935255003
357180395
265997610
7254506277
8303 124 18
1 190 00 830431418
12 048 00
168 206 64
136 37 18039101 293900000 12500 257500 784820775 8232902 5215775
196 886 09
48 190 57
1 515 29 24659195 70786159 2034133 21033221 799047899 212959984 291145764206 577973348 9139490 345951012
31096319790362
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
STATE FUNDS
YEAR ENDED JUNE 30 1981
SPENDING UNIT
Administrative Services Department of
Operations
Debt Service Fund
Agriculture Department of
Grants from Federal Government
Audits Department of
Banking and Finance Department of
Community Affairs Department of
A Community Affairs Department of
B Crime Commission State
Comptroller General
Conservation
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
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 Georqia
Board of
A Institutions
B Central Office
Student Finance Commission Georgia
Teachers Retirement System
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
Grants State Aid
To Counties
To Municipalities
Human Resources Department of
A Departmental Operations
B Health Planning and Development State
C Community Mental HealthMental Retardation
Youth Services and Institutions
Grants from Federal Government
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts and
Judicial Administrative Districts
Appellate Court Reports
Court Reporting of the Judicial Council Board of
Indigent Defense Council Georgia
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
Law Department of
Medical Assistance Department of
Operations
Grants from Federal Government
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
Operations
Loans to Counties Property Tax Reevaluation
Grants to Counties Property Tax Reevaluation
APPROPRIATION FOR FISCAL YEAR 1981
GOVERNORS
LEGISLATIVE EMERGENCY FUNDS
APPROPRIATION FUND LAPSED
3506019300 S
2259849300
446400900
265900700
363485300
26043900
456191900
1952007000
4510475800
73583700
229980200
117379126700
1255060600
1136543500
45454303600
1324202800
1426072700
129875000
1355000000
3689425100
2991100000
5500000
7500000
40026348 6755600
10868100
300000
30584000 27500000
5524700
70000
60014900
20500000
3610600
19200000
900000
180257700
250000000
573585600
1191701300
1351700000

3000000
250000000
18618400
8052465700 37640000 19755000 6 548 00
3424417600 7846000 400 000 00
920728200 1478162400 13750000 11437800 109 27 098 800 00 0 0
195753100 212152700 1476465100 1400000 6163800 600000
102510000 17500000 720000
1229300
34380500
5600000
1100000
8750000
70985900
261878700 364921700 750000 645300
17567169300
1755294200 429172500 1 7 000 500 00 00
4088259600 323321200 30 6 000 005 00 52 100 5 000 000 00 00
3176013400 91 000 00
NET
APPROPRIATION
3511519300
2252349300
446400900
265900700
396756048
15175800
456191900
1952307000
4513559800
68059000
229910200
117439141600
1251450000
1136543500
45474803600
1324202800
1406872700
128975000
1355000000
3689425100
2991100000
183257700
00
592204000
1191701300
1351700000
18071565900
37640000
23392263600
923568400
1486820200
197153100
218316500
1477065100
103230000
17500000
1229300
34380500
5600000
1100000
8750000
70985900
262628700
365567000
17567169300
11755394200
429922500
3000000
4078860152
322821200
3166913400DEPARTMENT OF ADMINISTRATIVE SERVICES
FUNDING FISCAL DIVISION AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR STATE FUNDS ENDED JUNE 30 1981
63
BALANCE DUE SPENDING UNIT JULY 1 1980 CASH ALLOTMENTS DRAWN GRANTS FROM FEDERAL GOVERNMENT 1408605 FUNDS RETURNED BY SPENDING UNIT 577900 3208714 3065810 PRIOR YEARS SURPLUS LAPSED BALANCE JUNE 30 1981
93474319 2698000 124003562 3496671266 2291108300 1408605 446400900 265900700 72000786 S 30302433 3208714 3065810 36899467 2698000 54942129 00 00 00
45654800 82978933 424596600 56000022 456191900 2578999 1631639 2578999 20704961 1631639 17814248 21449750 00
231638229 1767375500 5909805 1931203789 4356248400 61500000 229910200 42640932 2291317 11341921 42640932 305628 2291317 241399519 1924686900 12163177 00
6849766060 57767548 118940537221 1304672748 4369194402 1132860125 4369194402 576349386 28107369 576349386 28107369 5348370439 4544800 00 3683375
4109556834 25006568 19329300 4211817 75000 50000000 46510556723 1309039675 1426202000 102050000 75000 1245000000 68654587 20898682 470503 295685 194666 68654587 20898682 470503 295685 194666 3073803711 40169693 00 31136817 00 160000000
3689425100 00 2991100000
6772500 187030200 10048964 10048964 3000000 00
13958300 561387100 15773173 15773173 44775200
1191701300 1351700000 00 00
1551976604 10750200 19037295000 35200000 102491018 18183 483756486 13172017
1698038606 236881806 13309100 23105000000 10620000000 1054475000 1455541059 10620000000 413111520 11124287 9254241 1572190686 00 94850919 35334000
46634 197153100 218316500 1477111734 2388876 10718730 2388876 10718730 00 00 00
16400000 103230000 17500000 1229300 50780500 5600000 1100000 8750000 747547 2020346 260507 29622 22138 747547 2020346 260507 29622 22138 00 00 00 00 00 00 00
70985900 1611366 1611366 00
262628700 365567000 41933552 5503193 41933552 5503193 00 00
2265897156 13919063701 16643510699 16643510699 211685785 5702316970 00
238525100 2035500 11993919300 431958000 117962219 3454368 117962219 3454368 00 00
317990651 3000000 4230007451 321321200 12292238 9758759 12292238 9758759 00 166843352 1500000
39320473 12064167 2476000 3143200000 13888216 8300000 13888216 8300000 63033873 12064167 2476000
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
STATE FUNDS
YEAR ENDED JUNE 30 1981
SPENDING UNIT continued
Secretary of State
A Secretary of State
B Real Estate Commission
Transportation Department of
Operations
Special Appropriation
Grants from Federal Government
Veterans Service State Department of
Workers Compensation State Board of
Section 48 Health Insurance Undistributed
APPROPRIATION FOR FISCAL YEAR 1981
GOVERNORS
LEGISLATIVE EMERGENCY FUNDS
APPROPRIATION FUND LAPSED
1115525300 S
79998100
35422675314
3336186586
955465200
353766400
48289900
1500000
2437900

48289900
NET
APPROPRIATION
1117025300
79998100
35425113214
3336186586
955465200
353766400
00
319095670500
M S 2041fiisnn 3188915070onDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
STATE FUNDS
YEAR ENDED JUNE 30 1981
65
BALANCE DUE
SPENDING UNIT
JULY 1 1980
CASH
ALLOTMENTS
DRAWN
GRANTS
FROM FEDERAL
GOVERNMENT
FUNDS
RETURNED BY
SPENDING UNIT
PRIOR YEARS
SURPLUS
LAPSED
BALANCE
JUNE 30 1981
72405600
6051400
25920914350
4066814330
2189508515
1000000
1134927400
86007400
34958990827
4871812723
28619196450
955465200
353748400
27066660023
13295911
1811606
15066558
13295911
1811606
15066558
9473113 9473113
1868592 2868592
54503500
42100
26387036737
2531188193
636972088
00
18000
00
52152583267 377092164820 5870077372 9
992981045 1875743908 5176993631366
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
FEDERAL REVENUE SHARING FUNDS
YEAR ENDED JUNE 30 1981
SPENDING UNIT
Conservation
Natural Resources
Construction
Heritage Trust
Education
Education Department of
APPROPRIATION FOR FISCAL YEAR 1981
LEGISLATIVE FUNDS NET
APPROPRIATION LAPSED APPROPRIATION
Department of
2610000000
2610000000
26 10000000
26 10000000DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
FEDERAL REVENUE SHARING FUNDS
YEAR ENDED JUNE 30 1981
BALANCE DUE
SPENDING UNIT
JULY 1 1980
CASH
ALLOTMENTS
DRAWN
FUNDS
RETURNED BY
SPENDING UNIT
PRIOR YEARS
SURPLUS
LAPSED
BALANCE
JUNE 30 1981
8907000
13456400
39141085 3509141085
10392
810392
8907000
13456400
921504485 S1 3509141085
810392
810392
2236340069
STATE UNITS
BUDGET FUNDS
BALANCE SHEET
OF
ALL STATE SPENDING UNITS EXCLUDING
UNITS OF THE UNIVERSITY SYSTEMBALANCE SHEET OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
JUNE 30 1981
CURRENT ASSETS
Cash on Hand and in Banks
Receivables and Inventories
BUDGET FUNDS
5278709406
112603242583
REVENUE
SHARING
5278709406
22363400 112625605983
Total Assets
117881951989
223 63400 117904315389
LIABILITIES AND FUND EQUITY
CURRENT LIABILITIES
70453593837
22363400 70475957237
FUND EQUITY
Fund Balances
Reserved
Unreserved
Balance July 1 1980
Designated
Surplus
Excess of Funds Available over Expenditures
For the Year Ended June 30 1981
Prior Years Adjustments and Increases
Decreases in Fund Balance
Surplus
Prior Years Unreserved Funds
Lapsed to Department of Administrative
Services Fiscal Division
Designated
Surplus
Balance June 30 1981
Designated
Surplus
Total Unreserved Fund Balance
45813188323
1832957558
5 1832957558
43308492547
41650536368
1875743908
Total Fund Equity
1615169829

1615169829
00 S
810392
45813188323
810392 810392
1832957558
1833767950
43308492547
41650536368
10392 810392
1875743908
00
00
00
47428358152
00
00
1615169829
1615169829
47428358152
Total Liabilities and Fund Equity
117881951989
22363400 1 179 0431538S
Receivables due to the Department of
Administrative Services from State Spending
Units for services rendered and the
corresponding payables in the amount of
414536938 have been eliminated from the
above Balance Sheet
The above Balance Sheet does not include
Fixed Assets
The accompanying notes are an integral part of these financial statements73

STATE UNITS
BUDGET FUNDS
BALANCE SHEET
BY SPENDING UNITS
74
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1981
CURRENT ASSETS
ASSETS
SPENDING UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
A Community Affairs Department of
B 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
Education
Education Department of
A Education Department of Regular
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
B Regents Central Office
Student Finance Commission Georgia
Teachers Retirement System Expense Fund
Employees Retirement System Administrative
Expense Fund
Financing and Investment Commission Georgia State
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
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 and Judicial
Administrative Districts
Appellate Court Reports
Court Reporting of the Judicial Council Board of
Indigent Defense Council Georgia
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
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

CASH ON
HAND AND
IN BANKS
121777812
4552137
19331079
3901724
11422767
7899100
13491817
00
00
00
5637443
2785274
1159536578
21609078
986 12
501 20 00
70 751 80 00
2 666 87
328 256 87 00
29911 000 00
173 032 44 00
376 221 35 00 00
31 975 32 00 00 00 00
79 641 21
83 117 67
174 60
170 114 85
126 343 64
2 493 47
2 734 93
3 041 42
21 959 53 00 00
31 546 08
8538 461 50
16 790 87 00
2091 048 84
85 663 33
RECEIVABLES
AND
INVENTORIES
6 60811509
88299190
135775
254432
69711409
812673924
3408422
338239019
2441373001
22363400
12178656
15271113
6791290883
36226961
3683375
30 738 037 11
401 696 93
128 973 00
311 368 17 00 00
1 600 000 00 00
29 911 000 00
189 747 08 00
1 229 201 35 00 00
33 378 26
47 223 406 15
165 032 98
33 159 171 56
971 664 60
483 153 38 00 00
101 365 12
109 933 83 00 00
8 653 54 00
6 660 71
71 500 44
2534
130
64966
3600
52
00
74325
03410
83091
22058
05156
782589321
92851327
19466854
4156156
81134176
804774824
16900239
338239019
2441373001
22363400
17816099
18056387
7950827461
57836039
3683375
3073902323
40219813
12897300
38211997
00
266687
192825687
362 779 52 00
1605 422 70 00 00
65 353 58
5139365408
94821405
4722340615
16503298
3315917156
97166460
56279459
8311767
17460
27147997
23627747
249347
273493
1169496
2195953
666071
7150044
3154608
1107320475
14682497
6496683091
569126942
13771489
5234186813BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1981
75
LIABILITIES AND FUND EQUITY
FUND EQUITY
CURRENT
LIABILITIES
365336628
60724623
9513381
831756
75409277
583376648
14229738
277532147
2314933923
22363400
17121549
16015956
RESERVED
FUND BALANCES
274898955
2188671
00
00
2941864
212546401
00
47447700
95275476
00
379021
34773
UNRESERVED
FUND BALANCES
SURPLUS
142353738
29938033
9953473
3324400
2783035
8851775
2670501
13259172
31163602
00
315529
2005658
TOTAL
LIABILITIES
AND
FUND EQUITY
782589321
92851327
19466854
4156156
81134176
804774824
16900239
338239019
2441373001
22363400
17816099
18056387
7413369010
46487018
3683375
179390856 358067595
18076318 6727297
7950827461
57836039
3683375
3072744406
20260499
12082869
21365715
00
89547
106471042
00
00
52825
00
36014
00
00
15768
45744
77228
56801
98172
08017
52498
00
22967
87690
00
73493
2700
48513
66071
50044
3982
06219
92220
01637
33758
16832
320
1235
45522
164
27573
854
474
76
155
217
2
3
6
71
5667
138
27729
4422
81
00
00
00
168 462 82 00
1 771 40
834 383 16 00 00 00 00
154 434 95 00 00
60 000 00
1267 925 31 00
4219 987 32 00 00 00 00
1 828 39 00 00 00 00 00 00 00 00
5195 190 74 00
2342 440 04
169 970 51
24 936 67
11 579 17
199 593 14
8 144 31 00 00 00
29 163 29 00 00
42 251 27 00
215 627 61 00 00
5 195 90
433 023 40
260 70
1365 616 23
116 682 88
88 714 42
6 592 69
174 60
114 421 91
18 400 57
2 493 47 00
11 667 96
18 474 40 00 00
31 506 26
210 951 82
7 902 77
4895 374 50
1098 961 33
31 609 90
3073902323
19813
i97300
J8211997
00
266687
192825687
00
362 779 52 00
1 605 422 70 00 00
65 353 58
47 223 406 15
165 032 98
33 159 171 56
971 664 60
562 794 59
83 117 67
174 60
271 479 97
236 277 47
2 493 47
2 734 93
11 694 96
21 959 53
6 660 71
71 500 44
31 546 08
11 073 204 75
146 824 97
64 966 830 91
5 691 269 42
137 714 89
318124215
4916062598
00
523418681376
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1981
ASSETS
CURRENT ASSETS
SPENDING UNIT continued
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
A Secretary of State
B Real Estate Commission
Subsequent Injury Trust Fund
Transportation Department of
Veterans Service State Department of
Workers Compensation State Board of
CASH ON
HAND AND
IN BANKS
00
10366472
128289264
00
00
7395
397629915
6743761
7508191
RECEIVABLES
AND
INVENTORIES
243272826
4854480
96391314
55122611
42100
00
79378598729
58317926
18000
TOTAL
ASSETS
243272826
15220952
224680578
55122611
42100
7395
79776228644
65061687
7526191
5278709406 113040142921 118318852327
Regular Budget Fund
Revenue Sharing Funds
5278709406 S 113017779521 118296488927
i00 22363400 22363400
5278709406 113040142921 118318852327
Note Audits being performed by Independent Public
Accounting Firms These audits were not
available at the time this report was
published The information shown above was
furnished by the Agencies
The accompanying notes are an integral part of these financial
statementsBALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1981
77
LIABILITIES AND FUND EQUITY
FUND EQUITY TOTAL LIABILITIES
UNRESERVED
CURRENT RESERVED FUND BALANCES AND
LIABILITIES FUND BALANCES SURPLUS FUND EQUITY
1917885 96 1400000 50084230 2432728 fi
95991 71 3354480 2267301 152209 57
1922298 84 13410406 19040288 2246805 78
285512 03 1755757 24815651 551226 1 1
29868 11 00 3028911 421 on
73 95 00 00 73 95
441646112 15 355 99891916 11725513 797762286 44
616146 95 00 3446992 650616 R7
11629 12 00 6363279 75261 91
S708904941 7 5 45813188323 1615169829 118318852327
70868130775 5 45813188323 1615169829 1182964889 27
22363400 00 00 22363400
70890494175 45813188323 1615169829 11831885232779
STATE UNITS
BUDGET FUNDS
STATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS80
STATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
SPENDING UNIT
Administrative Services Department of
Reserved
Unreserved Surplus
Agriculture Department of
Reserved
Unreserved Surplus
Audits Department of
Reserved
Unreserved Surplus
Banking and Finance Department of
Reserved
Unreserved Surplus
Community Affairs Department of
A Community Affairs Department of
Reserved
Unreserved Surplus
B Crime Commission State
Reserved
Unreserved Surplus
Comptroller General
Reserved
Unreserved Surplus
Conservation
Forestry Commission Georgia
Reserved
Unreserved Surplus
Natural Resources Department of
Reserved
Unreserved Designated
Revenue Sharing Funds
Unreserved Surplus
Regular
Soil and Water Conservation Committee State
Reserved
Unreserved Surplus
Defense Department of
Reserved
Unreserved Surplus
Education
Education Department of
A Education Department of
Reserved
Unreserved Surplus
B Institutions
Reserved
Unreserved Surplus
Public School Employees Retirement System
Expense Fund
Reserved
Unreserved Surplus
Regents of the University System of Georgia Board of
A Resident Instruction and University System Institutions
Reserved
Unreserved Surplus
B Regents Central Office
Reserved
Unreserved Surplus
Student Finance Commission Georgia
Reserved
Unreserved Surplus
Teachers Retirement System Expense Fund
Reserved
Unreserved Surplus
Employees Retirement System Administrative
Expense Fund
Reserved
Unreserved Surplus
Financing and Investment Commission Georgia State
Reserved
Unreserved Surplus
Franchise Practices Commission Georgia
Reserved
Unreserved Surplus
BALANCES JULY 1 1980 EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
227423837 71422886 00 231464398
2083082 30302433 00 30260559
00 3208714 00 9953473
00 3065810 00 3321500
00 2578999 00 5661804
448741211 20704961 00 237647062
1096393 1631639 00 2201768
44989812 11341921 00 11188987
87924938 00
810392 00
42640932 72817351
23400 305628 00 592809
00 2291317 00 1876005

4 5 928 763 50125 49386 7942 00 89309
161 281 47663 07369 00 00 266 00 44957 00 00
447 00 76929 11 00 57917
199 00 79292 197 00 93818
4 00 70503 7 00 72234
00 00 302 00 29083
00 00 00 00
00 00 1 00 77140
2 00 95685 00 00
STATEMENT OF CHANGES IN FUND BALANCES
81
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
FUND BALANCES
FUNDS RETURNED
TO DEPARTMENT OF
ADMINISTRATIVE
SERVICES FISCAL
DIVISION
BALANCES
JUNE 30 198i

47475118
88532760
105589
322526
00
00
00
2900
2941864
2878769
236194810
228795287
1096393
468733
2457888
2070185
7350538
00
41653749
355621
277280
34773
129653
313459269
436221714
00 S
72000786
00
30302433
00
3208714
00
3065810
00
2578999
00
20704961
00
1631639
00
11341921
00
810392
42640932
00
305628
00
2291317
00
576349386
274898955
142353738
2188671
29938033
00
9953473
00
3324400
2941864
2783035
212546401
8851775
00
2670501
47447700
13259172
95275476
00
00
31163602
379021
315529
34773
2005658
179390856
358067595
1928655
33372254
00 18076318
28107369 6727297

00 00
00 00
00 00
238 77658 00 686 545 87 00
10 84886 00 208 986 32 00
42197 4 705 03
168 46282 00
302 29083 00 00 0 0 0 0 00
1 77140 00
1 77140 00 00 00
00 2 956 85
00
00
00
11 579 17 00
199 593 14 00
8 144 31
168 462 82 00 00 00
1 771 40 00 00 00
STATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
SPENDING UNIT continued
General Assembly of Georgia
Reserved
Unreserved Surplus
General Obligation Debt Sinking Fund State of Georgia
A General Obligation Debt Sinking Fund
State of Georgia Issued
Reserved
Unreserved Surplus
B General Obligation Debt Sinking Fund
State of Georgia New
Reserved
Unreserved Surplus
Governor Office of the
Governors Office
Reserved
Unreserved Surplus
Governors Emergency Fund
Reserved
Unreserved Surplus
Planning and Budget Office of
Reserved
Unreserved Surplus
Grants State Aid
To Counties
Reserved
Unreserved Surplus
To Municipalities
Reserved
Unreserved Surplus
Highway Safety Office of
Reserved
Unreserved Surplus
Human Resources Department of
A Departmental Operations
Reserved
Unreserved Surplus
B Health Planning and Development State
Reserved
Unreserved Surplus
C Community Mental HealthMental Retardation
Youth Services and Institutions
Reserved
Unreserved Surplus
Industry and Trade Department of
Reserved
Unreserved Surplus
Investigation Georgia Bureau of
Reserved
Unreserved Surplus
Judicial System
Supreme Court
Reserved
Unreserved Surplus
Court of Appeals
Reserved
Unreserved Surplus
Superior Courts
Reserved
Unreserved Surplus
Administrative Office of the Courts and Judicial
Administrative Districts
Reserved
Unreserved Surplus
Appellate Court Reports
Reserved
Unreserved Surplus
Court Reporting of the Judicial Council Board of
Reserved
Unreserved Surplus
Indigent Defense Council Georgia
Reserved
Unreserved Surplus
Judicial Qualifications Commission
Reserved
Unreserved Surplus
BALANCES
JULY 1 198 0
5597401 S
194666
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
00
84093946

00 00 00 00
00 00 00 00
00 10048964 00 4157480
00 00 00 00
35480254 15773173 00 37286765
00 00 00 00
00 00 00 00
6000000 587806 00 6487750
070526267 102491018 00 88372450
00 18183 00 196867
327151200 413111520 00 479766766
00 11124287 00 9669736
135675 9254241 00 8695124
00 2388876 00 651319
00 664100 00 681560
153689 10718730 00 11527617
6675136 747547 00 103417
00 2020346 00 249347
00 00 00 00
5425100 00
00 1166796
00 260507 00 1847440
STATEMENT OF CHANGES IN FUND BALANCES
83
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
FUND BALANCES
FUNDS RETURNED
TO DEPARTMENT OF
ADMINISTRATIVE
SERVICES FISCAL
DIVISION
BALANCES
JUNE 30 198
77840915
81177617
00
194666
83438316
2916329
00
00
00
00
00
00
00
00
00
00
00
00
00
67647
00
10048964
00
4225127
00
00
00
00
00
00

20036759
15724004
00
15773173
15443495
21562761
00
00
00
00
00
00
00
00
00
00
00
00

00
5968160

00
587806
6000000
519590
943733736
45070110
00
222937
00
102491018
00
18183
126792531
43302340
00
26070
94847532
343205143

00
1998552
135675
176318

00
413111520
00
11124287
00
9254241
421998732
136561623
00
11668288
00
8871442
00
7950
00
2388876
00
659269
00
00
00
00
00
17460

29150
85426
00
00

6675136
1736640

00
10718730
00
747547
00
2020346
182839
11442191
00
1840057
00
249347
00
00
00
00
00
00

5425100
00
00
00
00
1166796
00
00

00
260507
00
184744084
STATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
EXCESS
OF FUNDS
AVAILABLE
SPENDING UNIT continued
Judicial System continued
Justice Courts Training Council Georgia
Reserved
Unreserved Surplus
Juvenile Court Judges Council of
Reserved
Unreserved Surplus
Labor Department of
A Inspection Division
Reserved
Unreserved Surplus
B Basic Employment Work Incentive Correctional
Services and Comprehensive Employment and Training
Reserved
Unreserved Surplus
Law Department of
Reserved
Unreserved Surplus
Medical Assistance Department of
Reserved
Unreserved Surplus
Offender Rehabilitation Department of
A Offender Rehabilitation Department of
Reserved
Unreserved Surplus
B Pardons and Paroles Board of
Reserved
Unreserved Surplus
Personnel Board State Merit System of
Personnel Administration
Reserved
Unreserved Surplus
Public Safety Department of
Reserved
Unreserved Surplus
Public Service Commission
Reserved
Unreserved Surplus
Revenue Department of
Reserved
Unreserved Surplus
Secretary of State
A Secretary of State
Reserved
Unreserved Surplus
B Real Estate Commission
Reserved
Unreserved Surplus
Subsequent Injury Trust Fund
Reserved
Unreserved Surplus
Transportation Department of
Reserved
Unreserved Surplus
Veterans Service State Department of
Reserved
Unreserved Surplus
Workers Compensation
Reserved
Unreserved Surplus
State Board of
BALANCES JULY 1 1980 OVER EXPENDITURES
5 00 29622 5 00 00
00 22138 00 00
00 1611366 00 3150626
169373258 41933552 00 540538824
00 5503193 00 685417
4413316158 211685785 00 3540997355
41448289 109514917 00 120557103
00 3454368 00 3012416
4529269761 00
00 4915123693
1425400 11704432 00 44808467
2030001 9758759 00 5429638
21710406 13888216 00 16291626
312872 13295911 00 25663694
00 1811606 00 2811599
00 00 00 400
45735251659 15066558 00 31865050519
00 9473113 00 3446992
00 2868592 00 6314158
59526330937 43308492547i
i
STATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
FUNDS RETURNED
TO DEPARTMENT OF
ADMINISTRATIVE
DECREASES TO FUND BALANCES SERVICES FISCAL DIVISION BALANCES JUNE 30 1981
00 00 00 29622 00 00
00 00 00 22138 00 00
00 00 00 1611366 00 3150626
350145816 519443642 00 41933552 5 19519074 21095182
00 104860 00 5503193 00 790277
1179072154
3051459905
24451238
2213668
00
211685785
00
117962219
3234244004
489537450
2493667 00
148574 3454368
3 49 86792837 15123693 00 00
25400 5275763 117 00 04432
1324479 3162337 97 00 58759
8300000 11048662 221 00 88216
1442885 848043 132 00 95911
00 217312 18 00 11606
00 400 00 00
1101 1318 35359743 53325006 150 00 66558
00 00 94 00 73113
00 49121 28 00 68592
169 970 51
1098 961 33
24 936 67
31 609 90
49160 625 98 00
14 000 00
500 842 30
33 544 80
22 673 01
134 104 06
190 402 88
17 557 57
248 156 51 00
30 289 11 00 00
35599891916
11725513
00
3446992
00
6363279
53529911032 1876554300 4742835815286
STATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
SUMMARY
Reserved
Unreserved
Designated
Revenue Sharing Funds
Surplus
Regular
BALANCES
JULY 1 1980
57692562987
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
810392 oo
1832957558 43308492547
S 5952633097 433084975il
Note Audits being performed by Independent Public
Accounting Firms These audits were not
available at the time this report was
published The information shown above was
furnished by the Agencies
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
FUND BALANCES
11879374664
FUNDS RETURNED
TO DEPARTMENT OF
ADMINISTRATIVE
SERVICES FISCAL
DIVISION
BALANCES
JUNE 30 1981
00 45813188323
00 810392
141650536368 1875743908
00
1615169829
iiS 53529911032 1876554300 47428358152STATE UNITS
BUDGET FUNDS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF
ALL STATE SPENDING UNITS EXCLUDING
UNITS OF THE UNIVERSITY SYSTEMFUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
91
FUNDS AVAILABLE
REVENUES
APPROPRIATION ALLOTMENTS
General Appropriations
Less Lapsed Funds
Net Appropriation Allotments
FEDERAL FUNDS
Grants from U S Government
COUNTIES AND CITIES
Grants from Counties and Cities
DEPARTMENTAL FUNDS
Taxes
Donations
Interest Earned
Earnings from Services
Contributions from Public Trust Funds
Total Departmental Funds
Total Revenues
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
REGULAR
BUDGET
FUND
REVENUE
SHARING
FUNDS
319047380600 2610000000 321657380600
155873600 155873600
318891507000 2610000000 321501507000
127060027220 00 127060027220
532226521 00 532226521
4126974523
19107164
502355918
29923385477
348247978
34920071060
00 4126974523
19107164
502355918
29923385477
348247978
00 34920071060
481403831801 2610000000 484013831801
57264960501
00
57264960501
Total Funds Available
538668792302 S 2610000000 54127879230292
FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNTTS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
EXPENDITURES
PERSONAL SERVICES
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health 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
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Rents Other Than Real Estate
Insurance and Bonding
Grants to Counties Cities and Civil Divisions
Other Expenditures
Publications and Printing
Equipment Purchases
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Total Capital Outlay
AUTHORITY LEASE RENTALS
REGULAR
BUDGET
FUND
60084670692
3589559226
7507126568
2829449682
27086889
10142903
74048035960
2584991609
7125091851
1366246356
489104436
573359395
177967113
194614711
3910415855
7805376
849721891
316949716
505202243
2792500
5 181 042 630 52
14 966 961 87
S 5 640 599 76
8 817 220 55
16 998 211 44
34 201 929 22
16 576 007 68
12 890 337 92
5815335844
9057112801
14872448645
204258
24700773
74795126
11617
34900
1863401300
442247
19635902 21
50 00
1905839 9 2
476 379 408 801 004 34 2 5
s 476 787 805 59
498 329 597 7 2
55 383 214 50
REVENUE
SHARING
FUNDS
00
00
00
00
s 00
00
00
00
s 00
00
s 00
00
00
60084670692
3589559226
7507126568
2829449682
27086889
10142903
74048035960
2584991609
7125091851
1366246356
489104436
573359395
177967113
194614711
3910415855
7805376
849721891
316949716
505202243
2792500
18104263052
s 1496696187
564059976
881722055
16 99821144
s 3420192922
1657600768
s 1289033792
5815335844
9057112801
14872448645
00
00
00
s 00
204258
24700773
74795126
11617
34900
1863401300
442247
19 635 902 21
50 00
1 905 839 92
476 379 408 801 004 34 2 5
476 787 805 5 9
5 498 329 597 72
55 383 214 50
FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
93
EXPENDITURES continued
GENERAL OBLIGATION DEBT SINKING FUND
OTHER Schedule by Spending Units pages 112124
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Personal Liability Insurance
REGULAR
BUDGET
FUND
7053502438
11243910
626620
1214225
456196
1800
13542751
REVENUE
SHARING
FUNDS
00
00
7053502438
11243910
626620
1214225
456196
1800
13542751
Other Costs
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 Expenditures
Extraordinary Expenditures
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
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
787633
1606086377
89054882
1582233032
1030969862
69500
617857804
81335728384
1468838633
206135163591
26220
8979035263
39500000
3 028 853 511 81
4 942 00
639 001 80
103 905 11
294 440 34
2 268 684 88
21 044 844 28
2 86 277 660 339 934 77 77
88 938 274 54
s 2 788 383 67
3 445 000 00
500 000 00
3 149 016 415 94
495360299755
43308492547
2610000000
00
787633
1606086377
89054882
1582233032
1030969862
69500
617857804
81335728384
1468838633
208745163591
26220
8979035263
39500000
00
00
00
3 054 953 511 81
4 942 00
639 001 80
103 905 11
294 440 34
2 268 684 88
21 044 844 28
00
00
00
227733977
8666093477
8893827454
278838367
344500000
50000000
2610000000 317511641594
2610000000 497970299755
0 43308492547
538668792302
2610000000 541278792302
Includes assessment and collection allowance to
outside agencies in the amount of 4126974523
The accompanying notes are an integral part of these financial statementsSTATE UNITS
BUDGET FUNDS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS96
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
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 RESERVED FUND BALANCE
Total Funds Available
ADMINISTRATIVE
SERVICES
DEPARTMENT OF
321501507000
127060027220
532226521
34920071060
484013831801
57264960501
3511519300
212971
00
5619455444
9131187715
81044430
54127879230 921223 4S
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
5 74048035960
18104263052
1496696187
564059976
881722055
1699821144
3420192922
1657600768
1289033792
14872448645
49832959772
5538321450
7053502438
317511641594
5 497970299755
43308492547
2123550350
489717987
14542334
26237189
33022830
78004362
500718261
146013652
37230423
207740679
00
00
00
5323989680
8980767747
231464398
541278792302
9212232145STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
97
AGRICULTURE
DEPARTMENT OF
AUDITS
DEPARTMENT OF
BANKING AND
FINANCE
DEPARTMENT OF
COMMUNITY AFFAIRS
A
COMMUNITY
AFFAIRS
DEPARTMENT OF
DEPARTMENT OF
B
CRIME
COMMISSION
STATE
COMPTROLLER
GENERAL
2252349300
290060902
00
25444451
2567854653
446400900
00
00
00
446400900
265900700
00
00
00
265900700
396756048
179118288
00
2807151
578681487
15175800
363620641
00
100
378796441
456191900
46532303
00
2495000
505219203
2083082
00
00
448741211
1096393
2569937735
446400900
265900700
578681487
127537652
506315596
1606913681
1 94337236
81444391
33806133
38884234
26619279
32514994
52335500
25282653
36627544
00
00
00
410911531
2539677176
30260559
346981951
30744235
23552525
2853700
1718875
5908851
10074924
11863600
2201416
547350
00
00
00
00
436447427
9953473
209779110
10716005
26115044
5064009
1207344
653111
816976
5683869
1751508
792224
00
00
00
00
262579200
3321500
232980196
10611907
13396806
00
4822584
1057746
140366
13473184
5187794
60791970
00
00
00
230557130
573019683
5661804
40790426
1582605
1211995
00
320008
00
00
3148718
1048225
18726882
00
00
00
523061731
589890590
237647062
417207709
30210386
18590614
1019112
8362869
1107394
9647871
7879100
8897807
1190966
00
00
00
00
504113828
2201768
2569937735
446400900
265900700
578681487
i27537652
50631559698
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
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 RESERVED FUND BALANCE
FORESTRY
COMMISSION
GEORGIA
1952307000
194804627
92493600
240997739
CONSERVATION
NATURAL
RESOURCES
DEPARTMENT OF
4513559800
1547598558
00
637695284
SOIL AND WATER
CONSERVATION
COMMITTEE STATE
68059000
4123957
00
00
2480602966 6698853642
00
24581340
72182957
23400
DEFENSE
DEPARTMENT OF
229910200
353030823
00
549992
583491015
00
Total Funds Available
24 806 02966
6723434982
72206357
583491015
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
1416152053
415555855
10410675
49493410
5909784
166646326
11349644
1312700
40794793
14076033
13144093
00
00
324568613
2469413979
11188987
2843795509
788984396
56534318
71090321
48375960
159329255
46609247
76816622
61089258
326821624
23519349
253300000
00
1894351772
6650617631
72817351
42110520
5064360
4330557
539926
4816059
531620
365382
1752828
1159837
10942459
00
00
00
00
334777780
173168861
2736097
900000
4029403
1040472
00
456000
4559897
5451238
17289411
00
00
37205851
71613548
592809
581615010
1876005
2480602966 6723434982
72206357
583491015STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
99
EDUCATION DEPARTMENT OF
EDUCATION
A
DEPARTMENT OF
REVENUE
SHARING FUNDS
EDUCATION
INSTITUTIONS
PUBLIC SCHOOL
EMPLOYEES
RETIREMENT
SYSTEM EXPENSE
FUND
REGENTS OF THE UNIVERSITY SYSTEM
OF GEORGIA BOARD OF
A
RESIDENT
INSTRUCTION
AND UNIVERSITY
SYSTEM
INSTITUTIONS
B
REGENTS
CENTRAL OFFICE
117439141600
24919061993
00
194649181
142552852774
2610000000
00
00
00
2610000000
1251450000
142488460
00
120258174
1514196634
1136543500
00
00
00
1136543500
45474803600
00
00
277600800
45752404400
1324202800
2791045
00
11682315
1338676160
473451867
00
15697869
00
00
143026304641
2610000000
15 298 94503
1136543500 45752404400
1338676160
1730580781 00 11 15214518 00 00 2 39200153
270331231 00 2 10933704 00 00 10992589
97444928 00 5359136 00 00 10957725
921111 00 603264 00 00 00
73035841 00 1639925 00 00 10015591
45854389 00 57206244 00 00 7353599
95601333 00 00 00 00 121428
83938333 00 00 00 00 13186000
42665787 00 7639084 00 00 6277570
403598286 00 4147148 00 00 23801380
00 00 1410729 00 663 55496 00
00 00 00 00 20 857 67100 00
00 00 00 00 00 00
139388043312 26 100 00000 99095794 11 365 43500 435 991 23887 9 96976307
142232015332 26 100 00000 s 15 03249546 11 365 43500 457 512 46483 13 18882342
794289309 00 26644957 00 11 57917 19793818
S 143026304641 S 2610000000 1529894503 S 1136543500 S 45752404400 1338676160100
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
EDUCATION continued
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 RESERVED FUND BALANCE
Total Funds Available
STUDENT FINANCE
COMMISSION
GEORGIA
TEACHERS
RETIREMENT
SYSTEM
EXPENSE FUND
1406872700
00
00
161705332
1568578032
EMPLOYEES
RETIREMENT
SYSTEM
ADMINISTRATIVE
EXPENSE FUND
128975000
00
00
225050219
354025219
00
FINANCING
AND INVESTMENT
COMMISSION
GEORGIA STATE
00
00
00
109982718
109982718
00
00
00
74541138
74541138
356586
1099827IB
74897726
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
113775013 L15087803 48434346 58053438
10416244 5964902 1089514 3686147
2248906 1856145 619480 724582
00 00 00 00
3560386 5169607 2557551 00
1186116 2136403 1266869 00
10661707 58848296 11578699 1265543
6951006 7219488 4812996 5646000
3861955 3655292 898198 1054227
8271765 16208972 34310000 4290649
00 00 00 00
00 00 00 00
00 00 00 00
1406872700 1 07649228 4415065
1567805798 3 23796136 109982718 74720586
772234 30229083 00
156857803 3 54025219 S 74897776

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
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
GENERAL ASSEMBLY OF GEORGIA GOVERNORS OFFICE 00 18 00 85 GOVERNORS EMERGENCY FUND 00 00 00 00 PLANNING AND BUDGET OFFICE OF 5922040 6247236 64648
1355000000 00 00 60340 3689425100 00 00 00 2991100000 00 00 00 1832577 341161 139723 00 75 00 79
1355060340 3689425100 2991100000
231346203
1223392554
5597401
00
35480254
1360657741
3689425100
2991100000
231346203
00
1258872808
658987645 00 00 129780413
266783275 00 00 20833560
144047023 00 00 3994568
00 00 00 00
75052775 00 00 2496611
7476034 00 00 1728199
35659439 00 00 7644
636000 00 00 2013200
41790398 00 00 9326557
46131206 00 00 2229668
00 00 00 00
00 00 00 00
00 36 894 25100 29 911 00000 00
00 00 00 54778303
1276563795 36 894 25100 29 911 00000 227188723
84093946 00 00 4157480
00 4 01279850
00 19232925
00 13232771
00 00
00 7594800
00 2272392
00 16533408
00 26528548
00 15132179
00 5 22379272
00 00
00 00
00 00
00 1 97399898
00 12 21586043
00 37286765
1360657741 S 3689425100 S 2991100000
231346203
00
12 58872808102
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
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 RESERVED FUND BALANCE
Total Funds Available
GRANTS STATE AID
TO COUNTIES TO MUNICIPALITIES
S 1191701300 S 1351700000
00
00 00
l00 00
1191701300 1351700000
00
00
1191701300 1351700000
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 s 00
260000000 4 200 00000
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
931701300 9 317 00000
00 00
00 00
00 00
1191701300
00
1351700000
00
11917011 on STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
103
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
HIGHWAY SAFETY
OFFICE OF
HUMAN RESOURCES DEPARTMENT OF
A
DEPARTMENTAL
OPERATIONS
B
HEALTH PLANNING
AND DEVELOPMENT
STATE
COMMUNITY MENTAL
HEALTHMENTAL
RETARDATION YOUTH
SERVICES AND
INSTITUTIONS
INDUSTRY
AND TRADE
DEPARTMENT OF
INVESTIGATION
GEORGIA BUREAU OF
12016800 18071565900
37125791 29687722905
00 00
117590 2609959852
49260181 50369248657
37640000 23392263600 S
64463395
00
42195
102145590
3725273755
00
6774728561
33892265916
923568400
3000000
00
136000144
1062568544
1486820200
33796535
00
3847678
1524464413
6000000
1070526267
327151200
135675
55260181 S 51439774924
102145590
34219417116
1062568544
15 24600088
35503968 7745008555 68391079 18786616188 3 40919534 9 51356479
1972225 4795997336 4757780 2500076181 61559070 1 39177851
1656478 272602379 1399305 56631116 20856909 40764271
729675 19449177 00 61705458 842600 29317541
257790 111985856 559587 10239328 32209348 5779788
332913 93899463 86400 211218629 5904843 30437845
1003916 469558720 1853803 146225110 5330258 1 80791410
2891436 380386469 6548619 30350319 20610161 13637247
1565544 194463309 2264306 179172571 12955762 59860468
2634161 6190291799 16086203 227510709 16448143 9620665
00 10790000 00 326892168 00 32101927
00 00 00 493000000 00 00
00 00 00 00 00 00
224325 31066969411 51351402474 395375 102342457 10710012573 5 35262180 15 23059472
48772431 33739650350 5 10 52898808 15904964
6487750 88372450 196867 479766766 9669736 8695124
55260181 51439774924
102145590 S 34219417116
1062568544
152460008810 4
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
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 RESERVED FUND BALANCE
Total Funds Available
SUPREME
COURT
197153100 S
00
00
30970222
228123322
COURT
OF APPEALS
218316500
00
00
3163219
221479719
00
SUPERIOR
COURTS
ADMINISTRATIVE
OFFICE OF
THE COURTS
AND JUDICIAL
ADMINISTRATIVE
DISTRICTS
1477065100
17224278
00
17012408
1511301786
153689
228123321 221479719 1511455475
103230000
17792717
00
00
121022717
6675136
127697853
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
163100604
17821971
2177661
00
379380
6234528
1548776
13083999
2534934
20590150
00
00
00
00
227472003
651319
194208401
5620339
1860559
00
298844
6552344
00
7273300
3409236
1575136
00
00
00
00
220798159
681560
1402718223
37495441
34506804
793089
5520393
4080332
500805
3643834
1265944
9402993
00
00
00
00
1499927858
11527617
64012353
9215499
4194555
00
6087354
748587
244000
4939610
3318179
34834299
00
00
00
00
127594436
103417
228123322 22 15114554 j27698 STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
105
JUDICIAL SYSTEM
APPELLATE COURT REPORTS 00 00 00 00 00 COURT REPORTING OF THE JUDICIAL COUNCIL BOARD OF 1229300 00 00 1633338 S 2862638 I INDIGENT EFENSE COUNCIL GEORGIA JUDICIAL QUALIFICATIONS COMMISSION JUSTICE COURTS JUVENILE TRAINING COURT JUDGES COUNCIL GEORGIA COUNCIL OF 1100000 87500 00 440103 00 1210163 2310163 S 527603
175000 175000 34380500 3938458 00 00 38318958 5600000 00 00 00 5600000 00 75 00 00 75
00
00
5425100
00
00
17500000
2862638
43744058
5600000
2310163
52760375
00 1327802 6389219 1249350 00 81 15047
8195 319569 809806 204158 677431 1986430
00 40283 170190 197575 00 565609
00 00 00 00 00 00
172 42458 309118 536542 299193 625274 81891
00 00 197000 00 00 5985800
00 214500 00 00 00 287000
00 189435 836905 242601 00 659254
00 76296 460883 112031 9700 319795
00 385635 33176717 1447652 997758 34759549
00 00 00 00 00 00
00 00 00 00 00 00
00 00 00 00 00 00
00 00 00 00 00 00
172 50653 2862638 42577262 3752560 2310163 5 52760375
2 49347 00 1166796 1847440 00 00
175 99990 s 2862638 43744058 S 5600000 S 231063 52760375
106
STATEMENT OF FUNDS AVAILABLE OVER EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
LABOR DEPARTMENT OF
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 RESERVED FUND BALANCE
Total Funds Available
B
BASIC EMPLOYMENT
WORK INCENTIVE
CORRECTIONAL
SERVICES AND
A COMPREHENSIVE
INSPECTION EMPLOYMENT
DIVISION AND TRAINING
S 709 859 00 2 626 287 00
00 141 005 395 fi7
00 00
00 143 88 719 063 746 Q7
709 859 00 64
00 1 693 732 SR
709 859 00 s 145 413 479 22
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
55365986
1095834
9106058
00
585645
314715
00
759096
602900
5040
00
00
00
00
4880759952
426852199
139551546
770878
928435
216675646
92013168
235734375
130640702
119459142
3082590
00
00
7754340465
67835274
3150626
14000809098
540538824
70985900 14541347922STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
LAW
DEPARTMENT OF
MEDICAL
ASSISTANCE
DEPARTMENT OF
OFFENDER REHABILITATION DEPARTMENT OF PERSONNEL BOARD
STATE MERIT
SYSTEM OF
PERSONNEL
ADMINISTRATION
A
OFFENDER
REHABILITATION
DEPARTMENT OF
B
PARDONS
AND PAROLES
BOARD OF
PUBLIC SAFETY
DEPARTMENT OF
365567000
00
00
32531552
17567169300
37805903750
00
1571923765
11755394200
248048437
00
199760777
398098552 56944996815 12203203414 S
429922500
46391326
00
5138533
481452359
3000000
37000402
00
10164185558
10204185960
4066843352
130780586
00
164073539
4361697477
00
4413316158
41448289
4529269761
1425400
398098552 61358312973 12244651703
481452359
14733455721
4363122877
313446267
19142285
11873317
00
4653647
1828768
13945
29348000
7658849
4128846
00
00
00
5319211
397413135
685417
515949715
23434708
10967408
00
8430594
2481600
700213934
28683466
20075491
661681884
00
00
00
55845396818
57817315618
3540997355
6169306447
1303750541
58741823
39499395
13965620
216975375
45147170
91876633
78053404
245094700
2276359310
84000000
00
1501324182
12124094600
120557103
410840200
11240281
23842573
00
1540479
3647974
182177
11116699
9327566
3064994
00
00
00
3637000
478439943
3012416
305611471
9206752
4738975
00
12668370
1800274
122234626
20178029
7113568
493597851
00
00
00
8841182112
9818332028
4915123693
2927161313
715508923
19845800
116359008
103265633
53101832
176050613
6323240
67588440
57942288
2546100
00
00
72621220
4318314410
44808467
398098552 S 61358312973 12244651703
481452359 14733455721 4363122877108
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
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 RESERVED FUND BALANCE
PUBLIC SERVICE
COMMISSION
322821200
6955379
00
100
329776579
2030001
REVENUE
DEPARTMENT OF
3166913400
7948
00
4400545323
7567466671
00
Total Funds Available
331806580 7567466671
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
239720271
18376042
11769737
00
650145
3797676
905415
14625992
6517049
30014615
00
00
00
00
326376942
5429638
1808671370
69786825
69388177
657126
108302999
34062558
469831616
95742681
33897922
4086384070
00
00
00
774449701
7551175045
16291626
Note Audits being performed by Independent
Public Accounting Firms These audits
were not available at the time this
report was published The information
shown above was furnished by the Agencies
331806580 7567466671
The accompanying notes are an integral part of these financial statementsSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1981
SECRETARY OF STATE
A B
SECRETARY REAL ESTATE SUBSEQUENT INJURY TRANSPORTATION
OF STATE COMMISSION TRUST FUND DEPARTMENT OF
11170253 00 799981 00 00 38761299800
146244 83 00 00 00 00 00 12104418936 439732921
76064 51 3358 85 13590433 1046026284
11392562 34 803339 85 13590433 52351477941
VETERANS
SERVICE STATE
DEPARTMENT OF
WORKERS
COMPENSATION
STATE BOARD OF
955465200 S
228723836
00
00
1184189036
353766400
00
00
1448651
355215051
312872
00
45603563860
00
1139569106
80333985
13590433
979 55041801
1184189036 S
355215051
6 36878222 40966073 8277818 S 11200009943 2 63577332 277143533
1 27601015 15966685 713436 4115241097 8213174 9476049
16005277 866676 855824 135756297 7574844 48 37541
3296793 994900 00 97116161 00 00
32451943 2650563 118033 60173113 2055241 4276414
7927389 182747 63780 221312471 00 2590994
38765147 5149433 18742 109480634 5488 10107354
34751432 2730000 650004 94295900 12027660 21797028
18664566 1257808 245296 113053468 5053798 5989149
40106237 6757501 2647900 764485038 532756 7706899
00 00 00 45196067299 00 00
1 27366700 00 00 2494887650 00 00
00 00 00 372977338 00 00
30090691 00 00 1115134873 8 81701751 4975932
11 13905412 77522386 S 13590833 66089991282 11 80742044 348900893
25663694 2811599 400 31865050519 3446992 6314158
1139569106
80333985
13590433 97955041801 S
1184189036
355215051Ill
STATE UNITS
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITSSUMMARY 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
Payments to Department of Administrative
Services Fiscal Administration
Computer Charges
Direct Payments to Georgia Building Authority
For Operations
Motor Vehicle Equipment Purchases
Direct Payments to Georgia Building Authority
For Capital Outlay
Per Diem Fees and Contracts
Contracts
Direct Payments to Georgia Building Authority
For Authority Lease Rentals
Authority Lease Rentals
Direct Payments to Georgia Building Authority
For Floyd Buildings Operations
Per Diem Fees and Contracts
Contracts
Telephone Billings
Telecommunications
Materials for Resale
Supplies and Materials
Public Safety Officers Indemnity Fund
Workers Compensation and Indemnities
Unemployment Compensation Reserve
Workers Compensation and Indemnities
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 Veterinary Diagnostic Laboratories
in Canton Dalton Douglas Oakwood Royston
Statesboro and Tifton
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
Repairs to Major and Minor Markets
Repairs and Maintenance
Per Diem Fees and Contracts
Per Diem and Fees
COMMUNITY AFFAIRS DEPARTMENT OF
A COMMUNITY AFFAIRS DEPARTMENT OF
Capital Felony Expenses
Grants to Counties Cities and Civil
Divisions
Grants to Area Planning and Development
Commissions
Grants to Counties Cities and Civil
Divisions
1030012475
2033162
350000000
224339600
5500000
670610700
85000000
20000000
2103991159
571757016
87586000
173159568 5323989680
19677764
190181
36240000
35904000
36883600
65902300
78700000
51021150
24000000
21593800
7112236
9500000
24186500
19867945
410911531
138016
135000000SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
113
REGULAR BUDGET FUND continued
COMMUNITY AFFAIRS DEPARTMENT OF continued
A COMMUNITY AFFAIRS DEPARTMENT OF continued
HUD 701 Planning Grants
Grants to Counties Cities and Civil
Divisions
Local Assistance Grants
Grants to Counties Cities and Civil
Divisions
Appalachian Regional Commission Assessment
Other Expenditures
Coastal Plains Regional Commission Assessment
Other Expenditures
53811700
20000000
16627400
4980014
B CRIME COMMISSION
LEAA Action Local
Grants to Counti
Divisions
LEAA Action State
Grants to Counti
Divisions
LEAA Planning
Grants to Counti
Divisions
LEAA Juvenile Just
Grants to Counti
Divisions
LEAA Discretionary
Grants to Counti
Divisions
LEAA Action Carry
Grants to Counti
Divisions
LEAA Action Carry
Grants to Counti
Divisions
LEAA Action Carry
Grants to Counti
Divisions
LEAA Juvenile Just
Fiscal Year 1976
Grants to Coun
Divisions
LEAA Juvenile Just
Fiscal Year 197
Grants to Coun
Divisions
LEAA Juvenile Just
Fiscal Year 1979
Grants to Coun
Divisions
LEAA Juvenile Just
Fiscal Year 1980
Grants to Coun
Divisions
STATE
es Cities and Civil
es Cities and Civil
es Cities and Civil
ice
es Cities and Civil
es Cities and Civil
Forward Fiscal Year 1978
es Cities and Civil
Forward Fiscal Year 1979
s Cities and Civil
Forward Fiscal Year 1980
es Cities and Civil
ice Carry Forward
ties Cities and Civil
ice Carry Forward
ties Cities and Civil
ice Carry Forward
ties Cities and Civil
ice Carry Forward
ties Cities and Civil
CONSERVATION
FORESTRY COMMISSION GEORGIA
Contractual Research
Per Diem Fees and Contracts
Contracts
Ware County Grant
Grants to Counties Cities and Civil
Divisions
Wood Energy Program
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Personal Liability Insurance
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
Rents Other Than Real Estate
Insurance and Bonding
Assessments by Merit System
Other Expenditures
Travel
Publications and Printing
Equipment Purchases
787533
3941272
1473523
3216
150700
69500
26220
67199
1616316
17890
3952331
13247500
27706760
13023356
91688090
298586018
24100000
22242497
11542273
97007700
9479875
604261
1214225
456196
1800
11756357
230557130
523061731
753618861
44883397
6000000
6519163
448155
1672767
22391273114
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
CONSERVATION continued
FORESTRY COMMISSION GEORGIA continued
Wood Energy Program continued
Computer Charges
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
NATURAL RESOURCES DEPARTMENT OF
Postage
Supplies and Materials
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
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
Heritage Trust
253000
120283
1174218
229350000
230524218 273685216 324568613
Capital Outlay
Capital Outlay
Capital Outlay
Capital Outlay
Capital Outlay
Capital Outlay
Capital Outlay
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
Extraordinary Expenditures
Contract Special Olympics Inc
Per Diem Fees and Contracts
Contracts
Payments to Stone Mountain Memorial Association
Per Diem Fees and Contracts
Contracts
Georgia Sports Hall of Fame
Per Diem Fees and Contracts
Contracts
Historic Preservation Grants
Grants to Counties cities and Civil
Divisions
Per Diem Fees and Contracts
Contracts
Fluoridation Grants
Grants to Counties Cities and Civil
Divisions
DEFENSE DEPARTMENT OF
National Guard Units Gvants
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
47031100
47904500
5 27709092
315089928
52045000
29020400
579400000
160000000
21277500
12500000
698739
214178929
24995401
38965298
73364685
48688900
39500000
12100000
100700000
5000000
94935600
44182300 1894351772
5 30000000
1800000
4000000SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
115
REGULAR BUDGET FUND continued
DEFENSE DEPARTMENT OF continued
Local Civil Defense Organizations Grants
Grants to Counties Cities and Civil
Divisions
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 Instructional Personnel
Sec 7
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
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 Kindergarten
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
NonAPEG Grants
Education of Children of LowIncome
Families
Grants to Counties Cities and Civil
Divisions
Teacher Retirement
Grants to Counties Cities and Civil
Divisions
Instructional Services for the
Handicapped
Grants to Counties Cities and Civil
Divisions
Preparation of Professional Personnel
in Education of Handicapped Children
Grants to Counties Cities and Civil
Divisions
Tuition for the Multihandicapped
Grants to Counties Cities and Civil
Divisions
1405851
37205851
33488356
48822292602
7801211358
1824567343
2186879293
5787276752
231946498
1747453803
69419235
7953000821
546136875
92558901
5169831089
248895327
634502984
28406239 83144379120
8758736872
5273556632
1983524483
6950600
123267131116
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
Severely Emotionally Disturbed
Grants to Counties Cities and Civil
Divisions
Compensatory Education
Grants to Counties Cities and Civil
Divisions
High School Program
Grants to Counties Cities and Civil
Divisions
Vocational Research and Curriculum
Grants to Counties Cities and Civil
Divisions
Adult Education
Grants to Counties Cities and Civil
Divisions
Area Vocational Technical Schools
Grants to Counties Cities and Civil
Divisions
Career Education
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
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
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
CompetencyBased High School
Graduation Requirements
Grants to Counties Cities and Civil
Divisions
1403637788
1274674708
2421373069
79450741
354692131
4276487821
25967600
112371851
272148140
360041797
389462450
352365848
308519200
63849500
217160000
353583600
9691720285
1480000000
265719507
94983180
281898810
341938484
416461350
25500000SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
EDUCATION continued
EDUCATION DEPARTMENT OF continued
A EDUCATION DEPARTMENT OF continued
NonAPEG Grants continued
Instructional Aides
Grants to Counties Cities and Civil
Divisions
Teacher Health Insurance
Grants to Counties Cities and Civil
Divisions
Special Projects
Grants to Counties Cities and Civil
Divisions
Regional ITV Projects
Grants to Counties Cities and Civil
Divisions
IndoChina Refugee
Grants to Counties Cities and Civil
Divisions
Nutritional Education
Grants to Counties Cities and Civil
Divisions
Basic Skills
Grants to Counties Cities and Civil
Divisions
Capital Outlay Under 32648a
Grants to Counties Cities and Civil
Divisions
Grants to Local School Systems for
Educational Purposes Act 562
Grants to Counties Cities and
Civil Divisions
Salaries of Extended PreSchool
Personnel
Grants to Counties Cities and
Civil Divisions
Area Vocational Technical School
Construction
Grants to Counties Cities and
Civil Divisions
Transition Program for Refugee Children
Grants to Counties Cities and Civil
Divisions
Educational Services for Cuban and
Haitian Children
Grants to Counties Cities and
Civil Divisions
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
Southern Regional Education Board
Payments
Per Diem Fees and Contracts
Contracts
Scholarships
Tuition and Scholarships
Regents Opportunity Grants
Per Diem Fees and Contracts
Contracts
852872576
3090853843
25238900
9999999
3092350
15000000
9873300
1799872290
7500000000
776306400
1099500000
14769700
2752900 56210175836 139388043312
99095794 139487139106
14733500
1121810000
1136543500
3972879487
39626244400 43599123887
3047
619
65000
65933
50000000118
SUMMARY 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
Grants to Colleges
Grants to Counties Cities and Civil
Divisions
Rental Payments to Georgia Military
College
Per Diem Fees and Contracts
Contracts
STUDENT FINANCE COMMISSION GEORGIA
Payment of Interest and Fees
Tuition and Scholarships
Guaranteed Educational Loans
Tuition and Scholarships
Tuition and Equalization Grants
Tuition and Scholarships
Student Incentive Grants
Tuition and Scholarships
Law Enforcement Personnel Dependents Grants
Tuition and Scholarships
North Georgia College ROTC Grants
Tuition and Scholarships
TEACHERS RETIREMENT SYSTEM EXPENSE FUND
Postage
Supplies and Materials
Floor Fund for Local Retirement Systems
Grants to Counties Cities and Civil
Divisions
Employer Contributions
Grants to Counties Cities and Civil
Divisions
ADMINISTRATIVE
EMPLOYEES RETIREMENT SYSTEM
EXPENSE FUND
Postage
Supplies and Materials
GOVERNOR OFFICE OF THE
GOVERNORS OFFICE
Mansion Allowance
Other Expenditures
Intern Stipends and Travel
Other Expenditures
Travel
PLANNING AND BUDGET OFFICE OF
Art Grants State Funds
Grants to Counties Cities and Civil
Divisions
Art Grants Federal Funds
Grants to Counties Cities and Civil
Divisions
Art Grants Donations
Grants to Counties Cities and Civil
Divisions
Art Grants Governors Emergency Fund
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
561245374
19000000 996976307 44596100194
60100000
204325000
911002700
216695000
2000000
12750000
50732258
46045
70242431
92080512
323900000
407635154
49999984
5253123
89200000
13196105
4000000
50778303
114280536
67431471
5777891
9910000
1406872700
107649228
4415065
54778303
197399898
224325SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
119
REGULAR BUDGET FUND continued
HUMAN RESOURCES DEPARTMENT OF continued
A DEPARTMENTAL OPERATIONS continued
Cancer Control Benefits
Direct Benefits Medical Care and
Public Assistance
Benefits for Medically Indigent High
Risk Pregnant Women and Their Infants
Direct Benefits Medical Care and
Public Assistance
Family Planning Benefits
Direct Benefits Medical Care and
Public Assistance
Benefits for Midwifery Program
Direct Benefits Medical Care and
Public Assistance
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
Homemaker Meals
Grants to Counties Cities and Civil
Divisions
Chatham County Homemaker Project
Grants to Counties Cities and Civil
Divisions
Douglas County Homemaker Project
Grants to Counties Cities and Civil
Divisions
Fulton County Homemaker Project
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
ESRP Case Services
Direct Benefits Medical Care and
Public Assistance
SSI Supplement Benefits
Direct Benefits Medical Care and
Public Assistance
AFDC Benefits
Direct Benefits Medical Care and
Public Assistance
Local Services Benefits Payments Grants
Grants to Counties Cities and Civil
Divisions
Grants to Counties for Social Services
Grants to Counties Cities and Civil
Divisions
Contract for the Purchase of Clotting
Factor for the Hemophilia Program
Per Diem Fees and Contracts
Contracts
Institutional Repairs and Maintenance
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Contract with Emory University for
Arthritis Research
Per Diem Fees and Contracts
Contracts
Grant for Epilepsy Program
Per Diem Fees and Contracts
Contracts
5427876
30283691
256335800
357112166
29133714
14284600
12833800
9279999
2489526452
61029333
14607900
823328173
9101818
41541071
11224341
26141200
33783085
1800541877
6561472
3152000
15112318087
4819890650
3952859339
10000000
85711567
17816000
5000000120
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
HUMAN RESOURCES DEPARTMENT OF continued
A DEPARTMENTAL OPERATIONS continued
Grant to Grady Hospital for Cystic
Fibrosis Program
Grants to Counties Cities and Civil
Divisions
Contract Georgia Advocacy Program
Per Diem Fees and Contracts
Contracts
Grant for Teenage Pregnancy
Prevention Program
Grants to Counties Cities and Civil
Divisions
Contract Cancer Research at Emory
Per Diem Fees and Contracts
Contracts
Grants to Counties for Metabolic Disorders
Screening and Testing
Grants to Counties Cities and Civil
Divisions
Contract for Scoliosis Screening
Per Diem Fees and Contracts
Contracts
Contract MaconBibb County Hospital
Authority
Per Diem Fees and Contracts
Contracts
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
Drug Abuse Contracts
Per Diem Fees and Contracts
Contracts
Day Care Centers for the Mentally Retarded
Per Diem Fees and Contracts
Contracts
MR Day Care Center Motor Vehicle Purchases
Motor Vehicle Equipment Purchases
Developmental Disability Services Chiefs
Grants to Counties Cities and Civil
Divisions
Group Homes for the Mentally Retarded
Grants to Counties Cities and Civil
Divisions
Supportive Living Staff
Grants to Counties Cities and Civil
Divisions
Supportive Living Benefits
Grants to Counties Cities and Civil
Divisions
Georgia State Foster GrandparentSenior
Companion Program
Per Diem Fees and Contracts
Contracts
Community Residential Services Staff
Grants to Counties Cities and Civil
Divisions
Community Residential Services
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
Project ARC
Per Diem Fees and Contracts
Contracts
Uniform Alcoholism Projects
Grants to Counties Cities and Civil
Divisions
4000000
20000000
24996886
10000000
4000000
2000000
55000000 31066969411
395375
1000227068
18120551
53500000
71002925
3690430996
57222105
64236586
305873228
83437697
146823396
50900000
126745228
172191856
4690228423
22223496
12000000
143718045SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
121
REGULAR BUDGET FUND continued
HUMAN RESOURCES DEPARTMENT OF continued
C COMMUNITY MENTAL HEALTHMENTAL RETARDATION
YOUTH SERVICES AND INSTITUTIONS continued
Child Care Benefits
Grants to Counties Cities and Civil
Divisions
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
Atlanta Council for International Visitors
Per Diem Fees and Contracts
Contracts
Waterway Development in Georgia
Per Diem Fees and Contracts
Contracts
Georgia Music Week Promotion
Per Diem Fees and Contracts
Contracts
Appalachian Regional Commission
Per Diem Fees and Contracts
Contracts
Atlanta Convention and visitors Bureau
Per Diem Fees and Contracts
Contracts
Georgia World Congress Center Operating
Expenses
Per Diem Fees and Contracts
Contracts
Southern Center for International Studies
Per Diem Fees and Contracts
Contracts
Carpet and Rug Institute
Per Diem Fees and Contracts
Contracts
INVESTIGATION GEORGIA BUREAU OF
Evidence Purchased
Other Expenditures
Postage
Supplies and Materials
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 State Library
Equipment Purchases
MEDICAL ASSISTANCE DEPARTMENT OF
Postage
Supplies and Materials
Utilities
Power Water and Natural Gas
Medicaid Benefits
Direct Benefits Medical Care and
Public Assistance
1130973 10710012573 41777377359
22712180
9500000
137800000
259500000
50000000
3500000
2000000
2500000
2000000
3000000
250000
35000000
2500000
5000000 535262180
18736641
4322831
6858218
902498
7760716
47194194
7699385555
66261698
7253886
47588774087
23059472
7754340465
5319211SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
MEDICAL ASSISTANCE DEPARTMENT OF continued
Payments to Counties for Mental Health
Grants to Counties Cities and Civil
Divisions
Audits Contracts
Per Diem Fees and Contracts
Contracts
Contract with Georgia Medical Care
Foundation
Per Diem Fees and Contracts
Contracts
Medicaid Benefits Reserve 1980
Direct Benefits Medical Care and
Public Assistance
Medicaid Benefits Reserve 1979
Direct Benefits Medical Care and
Public Assistance
Medicaid Benefits Reserve 1978
Direct Benefits Medical Care and
Public Assistance
Medicaid Benefits Reserve 1977
Direct Benefits Medical Care and
Public Assistance
Medicaid Benefits Reserve 1976
Direct Benefits Medical Care and
Public Assistance
Adult Emergency Dental Services Reserve 1980
Direct Benefits Medical Care and
Public Assistance
Adult Emergency Dental Services Reserve 1979
Direct Benefits Medical Care and
Public Assistance
Payments to Counties for Mental Health
Reserve 1980
Grants to Counties Cities and Civil
Divisions
Payments to Counties for Mental Health
Reserve 1979
Grants to Counties Cities and Civil
Divisions
Payments to Counties for Mental Health
Reserve 1977
Grants to Counties Cities and Civil
Divisions
OFFENDER REHABILITATION DEPARTMENT OF
A OFFENDER REHABILITATION DEPARTMENT OF
Utilities
Power Water and Natural Gas
Payments to Central State Hospital for Meals
Per Diem Fees and Contracts
Contracts
Payments to Central State Hospital for
Utilities
Per Diem Fees and Contracts
Contracts
Court Costs
Per Diem Fees and Contracts
Per Diem and Fees
Inmate Release Funds
Other Expenditures
County Subsidy
Grants to Counties Cities and Civil
Divisions
County Subsidy for Jails
Grants to Counties Cities and Civil
Divisions
Outside Health Service Purchases
Other Costs
Supplies and Materials
Per Diem Fees and Contracts
Per Diem and Fees
Payments to Talmadge Memorial Hospital
Per Diem Fees and Contracts
Contracts
Central Repair Fund
Other Costs
Repairs and Maintenance
Per Diem Fees and Contracts
Per Diem and Fees
Payments to Central State Hospital
for Medical Services
Per Diem Fees and Contracts
Contracts
S 769437008
41546828
142739299
7023215973
131877184
4583455
36279300
47435986
11886286
161886
148499756
2052900

11232 558453968IE
5042485
118836318
63845515
3783920
369829119
123355900
38715695
38356336
60026790
457388000
30610000
123878803
87347809
67629435
104186295 1501324182SUMMARY OF OTHER EXPENDITURES
123
BY SPENDING UNITS
REGULAR BUDGET FUND continued
OFFENDER REHABILITATION DEPARTMENT OF continued
B PARDONS AND PAROLES BOARD OF
County Subsidy for Jails
Grants tc Counties Cities and Civil
Divisions
PERSONNEL BOARD STATE MERIT SYSTEM OF
PERSONNEL ADMINISTRATION
Postage
Supplies and Materials
Federal Subgrants to State and
Local Agencies
Grants to Counties Cities and Civil
Divisions
Health Insurance Claim Payments
Other Expenditures
PUBLIC SAFETY DEPARTMENT OF
Postage
Supplies and Materials
Conviction Reports
Other Expenditures
REVENUE DEPARTMENT OF
County Tax OfficialsRetirement and FICA
Grants to Counties Cities and Civil
Divisions
Grants to CountiesAppraisal Staff
Grants to Counties Cities and Civil
Divisions
Motor Vehicle Tag Purchases
Supplies and Materials
Motor Vehicle Decal Purchases
Supplies and Materials
Postage
Supplies and Materials
SECRETARY OF STATE
A SECRETARY OF STATE
Election Expenses
Personal Services
Salaries and Wages
Employers Contribution for
FICA
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
Rents Other Than Real Estate
Other Expenditures
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Postage
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
Per Diem Fees and Contracts
Contracts
Capital Outlay Airport Operational
Improvements
Per Diem Fees and Contracts
Contracts
Capital Outlay Airport Approach Aid
Per Diem Fees and Contracts
Contracts
3637000 1504961182
10240000
27439136
8803502976
56616520
16004700
55549314
125739990
413399964
43399997
136360436
1764035
22359 S
100
3600142
16080
60000
806687
4357285
2085760
100000
1786394
8840294
1178075
8717744
1733550
2275888
372986
2185760
27090691
3000000
819538768
85000000
66912129
114105976
29578000
8841182112
72621220
774449701
30090691
1115134873SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
VETERANS SERVICE STATE DEPARTMENT OF
Postage
Supplies and Materials
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
WORKERS COMPENSATION
Postage
Supplies and Materials
STATE BOARD OF
2653176
99600
607761875
267145100
4042000 881701751
4975932
314901641594
REVENUE SHARING FUNDS
EDUCATION
EDUCATION DEPARTMENT OF
A EDUCATION DEPARTMENT OF
NonAPEG Grants
Teacher Retirement
Grants to Counties Cities and Civil
Divisions
2610000000
317511641594125
STATE REVENUE COLLECTIONS FUND
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
BY SPENDING UNITS126
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
BY SPENDING UNITS
STATE REVENUE COLLECTIONS FUND
YEAR ENDED JUNE 30 1981
STATE UNITS
Administrative Services Department of
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
Student Finance Commission Georgia
Employees Retirement System
Franchise Practices Commission Georgia
Governor Office of the
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
Appellate Court Reports
Labor Department of
Law Department of
Offender Rehabilitation Department of
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Workers Compensation State Board of
CASH BALANCE TAXES FINES
JULY 1 1980 AND FORFEITS
18814775 00
21086344 885000
00 1103900
20904887 72 18426010
1235475 8 21597044
00 00
144800 00
00 00
13637 00
00 00
12500 00
00 00
36356222 00
22291 00
259050 2240000
1329584 00
00 00
00 00
6175113 64911046
00 00
3806030 00
00 4 49421800
2788400 00
2454968 2906 72971589
98160 00
150100 10116440
00 00
115652336 299241672829
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
127
BY SPENDING UNITS
STATE REVENUE COLLECTIONS FUND
YEAR ENDED JUNE 30 1981
STATE REVENUE COLLECTIONS
RENTS ON
INVESTMENT
PROPERTIES
INTEREST EARNED
383697514 74472 036 21
00 00
00 00
00 00
00 4 131 24
00 00
00 00
00 39 940 24
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
00 336 615 42
00 00
00 00
00 00
EARNINGS FROM
FEES RENTS AND
SALES FOR SERVICES
100012580
364032388
264893710
36044127
7682026
119000
1060000
12826640
00
293900000
00
257500
799505864
8210611
2716725
19509775
4819057
151529
00
2034133
29176188
349626699
224025800
438674056
6 70182321
3000
345951012
TOTAL
7930913715
364917388
265997610
7254470137
829692194
119000
1060000
16820664
00
2 93900000
00
257500
799505864
8210611
4956725
19509775
4819057
151529
64911046
2034133
29176188
799048499
224025800
291145307187
670182321
10119440
345951012
DISBURSEMENTS
TRANSFERS TO
DEPARTMENT OF
ADMINISTRATIVE
SERVICES FISCAL
DIVISION
7935255003
357180395
265997610
7254506277
8 303 124 18
1 190 00
12 048 00
168 206 64
136 3 7
2 939 000 00
125 00
2 575 00
7 848 207 75
82 329 02
52 157 75
196 886 09
48 190 57
1 515 29
707 861 59
20 341 33
210 332 21
7 990 478 99
2 129 599 84
911 457 642 06
5 779 733 48
91 394 90
3 459 510 12
CASH BALANCE
JUNE 30 1981
144 734 87
288 233 37 00
208 687 47
6 152 51 00 00 00 00 00 00 00
510 413 11 00 00
11 507 50 00 00
3 000 00 00
119 489 97
6 00
138 542 16
19 979 49
923 071 33
11 300 50 00
383697514
74852 72311
3975414741 311086057395 310963197903
238511828129
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA
GENERAL OBLIGATION DEBT SINKING FUND
YEAR ENDED JUNE 30 1981130
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FUND
COMBINED BALANCE SHEET ALL FUNDS
JUNE 30 1981
ASSETS
CURRENT ASSETS
Cash in Banks
Amount Available in Debt Service Fund
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 1
GOVERNMENTAL
FUND TYPE
DEBT SERVICE
3156974015
3156974015
GENERAL
LONGTERM
DEBT
TOTAL
Memorandum
Only
3156974015
3156974015 3156974015
3156974015 6313948030
49758525985 49758525985
Total Assets
3156974015 52915500000 56072474015
LIABILITIES AND FUND EQUITY
LIABILITIES
General Obligation Bonds Payable
FUND EQUITY
Fund Balance
Unreserved
Designated for Debt Service
3156974015
52915500000 52915500000
3156974015
Total Liabilities and Fund Equity
3156974015 52915500000 560 724 740 11
Note 1 The 49758525985 shown above is only that
portion of the appropriations to be provided
in future periods to offset the principal of
outstanding bonded indebtedness Additional
appropriations will be made to provide for
payment of interest as the interest becomes
due
Special Note The Bond Proceeds Fund and Construction Fund
are included in the audit report of the
Georgia State Financing and Investment
Commission
The accompanying notes are an integral part of these financial statementsDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FUND
DEBT SERVICE FUND
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
YEAR ENDED JUNE 30 1981
CASH RECEIPTS
131
OTHER REVENUES RETAINED
From General Obligation Debt Sinking Fund
Budget Funds
Discount on Bonds 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 1980
38922320
5209577
50000000
372977338
6680525100
33712743
182787257
722 75871
422977338
7392278309
701195956
DISBURSEMENTS
8093474265
Interest on Boi
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
1980 A
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
1980 A
112492750
197345500
200768750
192381000
266382750
214315000
271688750
41321875
132168000
153495625
126262500
15512500
51108000
26399500
339642500
327519750
464195500
455 000 00
960 000 00
855 000 00
1 080 000 00
1 290 000 00
870 000 00
1 420 000 00
265 000 00
905 000 00
1 100 000 00
825 000 00
110 000 00
375 000 00
280 000 00
2 595 000 00
2 455 000 00
2 195 000 00
3133000250
03500000
Total Disbursements
CASH BALANCE JUNE 30 1981
4936500250
3156974015
80 93474265
Note All paying agents fees and other items of expense are paid
by the Georgia State Financing and Investment Commission
The accompanying notes are an integral part of these financial statementsOLD STATE FIXED DEBT
Does not include Current Operation Obligations
135
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 1981
1550500
1550500
JUNE 30 1980
1550500
1550500
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
000
10000
10000
Total Old State Debt Outstanding
Less Cash Reserve
1560500
1560500
1560500
1560500
Net Old State Fixed Debt
All old General State Bonds of the State of Georgia
are past due but have not been presented for redemption
Funds are held in the Department of Administrative
Services Fiscal Division as a reserve to liquidate
this obligation if and when the past due outstanding
bonds and coupons are presented
The accompanying notes are an integral part of these financial statements137
SCHEDULE OF GENERAL OBLIGATION BONDS
FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED
AND THE GOOD FAITH OF THE STATE IS PLEDGEDSCHEDULE OF GENERAL OBLIGATION BONDS
FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED
AND THE GOOD FAITH OF THE STATE IS PLEDGED
Outstanding as of June 30 1981
139
SERIES
1974A
1974B
1975A
1975B
1975C
1975D
1975E
1976A
1976B
1976C
1976D
1976E
1977A
1977B
1977C
1977D
1980A
DATE
OF ISSUE
9174
11174
1175
4175
7175
9175
11175
1176
4176
6176
8176
11176
2177
5177
7177
9177
5180
ORIGINAL AMOUNT
OF ISSUE
OUTSTANDING
20000
38700
35000
38400
50000
39100
47720
8150
27310
31890
26400
3450
11535
6500
77125
76820
64000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
17705
32975
30460
31130
43035
33850
42210
6985
22725
27355
23400
3060
10165
5315
67525
69455
61805
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
Grand Total
In November of 1972 the voters of the State of
Georgia approved a comprehensive amendment to
the Constitution of 1945 Georgia Laws 1972
page 1523the Amendment which permitted the
State to finance its needs directly through the
issuance of general obligation debt Prior to
the adoption of the Amendment the States
capital outlay needs were met through the
issuance of bonds by ten separate State authorities
and secured by lease rental agreements between the
authorities and various State departments and
agencies The provisions of the Amendment were
implemented by the General Assembly in 1973 with
the enactment of the Georgia State 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 1974
60210000000 52915500000
MATURITIES
19811999
19811999
19822000
19822000
19822000
19812000
19812000
19821996
19821996
19821996
19811996
19811996
19821997
19821997
19821997
19811997
19822005141
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 PLEDGED142
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 1981
NAME OF AUTHORITY
GEORGIA EDUCATION AUTHORITY SCHOOLS
Refunding Issue
GEORGIA EDUCATION AUTHORITY UNIVERSITY
Student Housing Bonds
GEORGIA HIGHWAY AUTHORITY
DATE ORIGINAL AMOUNT
SERIES OF ISSUE 10152 OF ISSUE
1952A 3209700000
1953A 9153 6330000000
1954 3154 3251200000
1955 5155 2923800000
1961 10161 3145200000
1962 6162 2660000000
1964 11164 2790500000
1965 4165 2703000000
1966 9166 3212500000
1966 7166 745000000
1967 3167 2802000000
1967A 7167 3212000000
1967B 7167 73200000
1967C 7167 124700000
1967D 7167 86600000
1968 1168 2180000000
1968A 5168 520000000
1969 3169 1324500000
1970 5170 1150000000
1970A 10170 2471500000
1971 5171 1470000000
1971A 10171 1570000000
1972 4172 1020000000
1972A 10172 1958000000
1973 2173 804000000
1973A 5173 500000000
52237400000
1950 10150 600000000
1951 6151 6 00000000
1951A 12151 100000000
1953 5153 750000000
1957 11157 6 00000000
1958 4158 900000000
1959 9159 587700000
1961 5161 1300000000
1961 9161 617000000
1962 9162 100000000
1963 8163 2000000000
1963 1163 353800000
1964 5164 400000000
1964A 9164 2300000000
1965 1165 2500000000
1965A 7165 2050000000
1966 12166 2550000000
1967 5167 2200000000
1967A 11167 2000000000
1968 3168 1800000000
1969 5169 2200000000
1971 2171 3355000000
1972 2172 2700000000
1972A 10172 800000000
1973 5173 2535000000
35898500000
1953 7153 975000000
1954A 6154 1025000000
1954B 12154 1063500000
1955 10155 1450000000
1956A 6156 1550000000
1957A 1157 1750000000
1957B 7157 1750000000
1958 9158 620000000
1958A 1158 1750000000
1958B 7158 2100000000
1961A 4161 3000000000
1961B 10161 3500000000
1962 1162 1560000000
1962A 4162 3500000000
1962B 7162 1160000000
1962B 10162 260000000
1962C 10162 400000000
1966 7166 1660000000
1966A 1166 1000000000
OUTSTANDING MATURITIES
None
None
None
None
4604000 00 198183
1990000 00 198283
9845000 00 198188
7710000 00 198287
14610000 00 198189
None
14185000 00 198290
15695000 00 198189
392000 00 198189
617000 00 198189
451000 00 198189
11650000 00 198292
3090000 00 198293
8760000 00 198294
7840000 00 198293
18415000 00 198193
8980000 00 198292
12345000 00 198195
7235000 00 198297
16465000 00 198197
5950000 00 198298
3850000 00 19822001
17467900000
None
Jone
15 000 00 198181
280 000 00 198283
505 000 00 198182
684 000 00 198283
2 343 000 00 198189
1 912 000 00 198286
2 183 000 00 198191
414 000 00 19812002
b 295 000 00 198189
1 974 000 00 19822003
1 855 000 00 198294
10 255 000 00 198194
8 740 000 00 198290
5 880 000 00 198190
11 145 000 00 198191
10 420 000 00 198293
10 24b 000 00 198195
9 000 000 00 198292
14 400 000 00 198294
J9 430 000 00 198293
18 150 000 00 198298
b 260 000 00 198197
19 950 000 00 19822001
16133500000
None
None
None
None
None
None
None
None
None
None
907600000
1246000000
447700000
1229500000
506500000
None
151000000
575500000
4 91000000
198191
198190
198287
198191
198192
198192
198190
198286SCHEDULE 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 1981
143
NAME OF AUTHORITY
GEORGIA HIGHWAY AUTHORITY continued
DATE ORIGINAL AMOUNT
SERIES OF ISSUE 7167 OF ISSUE
1967 2600000000
1958 7168 2550000000
1969 7169 1850000000
1971 7171 2000000000
1971A 12171 1400000000
1972 7172 2500000000
1972A 12172 1900000000
1973 7173 1900000000
1973A 12173 2500000000
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
OUTSTANDING
15
18
15
14
10
17
14
15
19
510
995
705
465
865
615
935
200
630
00000
00000
00000
00000
00000
00000
00000
00000
00000
49273500000 19846800000
MATURITIES
198197
198198
198194
198194
198196
198197
198197
198198
198198
1953 11153 9800000 00 None
1955 1155 2200000 00 None
1962 4162 6600000 00 585000 00 198284
1965 9165 8000000 00 2980000 00 198190
1966 7166 3000000 00 835000 00 198288
1969 2169 3950000 00 1660000 00 198288
33550000 00 6060000 00
1953 4153 10500000 00 None
1961 3161 8600000 00 None
1962 11162 6500000 00 645000 00 198182
1966 10166 15700000 00 7940000 00 198192
1967 5167 13700000 00 6015000 00 198292
1968 5168 7000000 00 3885000 00 198292
1970 12170 20100000 00 13320000 00 198193
1972 4172 6660000 00 4170000 00 198292
88760000 00 s 35975000 00
1957 4157 10000000 00 None
1966 12166 1250000 00 470000 00 198186
1972 10172 2675000 00 2055000 00 198197
5 13925000 00 2525000 00
1966 1166 6500000 00 2615000 00 198292
1968 1168 3260000 00 1715000 00 198292
1970 5170 2240000 00 1445000 00 198293
12000000 00 5775000 00
1950 10150 5500000 00 None
1961 12161 11500000 00 s 6695000 00 198190
1962 9162 2600000 00 350000 00 198182
1966 1166 5625000 00 2935000 00 198292
1968 11168 8310000 00 6500000 00 198196
1974 5174 10000000 00 7825000 00 198296
43535000 00 24305000 00
1964 4164 2300000 00 465000 00 198284
1965 9165 5150000 00 2140000 00 198190
1968 3168 7000000 00 3225000 00 198291
1968A 11168 2100000 00 1295000 00 198193
1971 10171 2320000 00 1575000 00 198195
1972 7172 2500000 00 1855000 00 198197
21370000 00 s 10555000 00
1962 7162 5000000 00 1385000 00 198187
1964 8164 5000000 00 1535000 00 198185
1967 11167 4550000 00 2815000 00 198192
14550000 00 5735000 00
Grand Total
160178400000 62541200000
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
Authority144
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 1981
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 1 a 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 page 6 of this reportGEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
YEAR ENDED JUNE 30 1981146
GEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
COMBINED BALANCE SHEET ALL FUNDS
JUNE 30 1981
ASSETS
CURRENT ASSETS
Cash in Bank
Investments
FIXED ASSETS
Land and Buildings
GOVERNMENTAL
FUND TYPE
CAPITAL PROJECTS
S 1606018
9587895555
9586289537
GENERAL
FIXED
ASSETS
TOTAL
Memorandum
Only
1606018
9587895555
9586289537
S 60670011274 60670011274
Total Assets
9586289537 606 700 1 1 74 70256300811
FUND EQUITY
FUND EQUITY
Investment in Fixed Assets
Fund Balance
Reserved
For Capital Projects
60670011274 60670011274
9586289537
9586289537
Total Fund Equity
95862R9S 37 606700117 74 702563nORil
Note The audit of the Georgia State Financing and Investment
Commission was performed by an Independent Public
Accounting Firm
The accompanying notes are an integral part of these financial statementsGEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
YEAR ENDED JUNE 30 1981
CASH RECEIPTS
INCOME
Interest on Investments
Transfers
For Advance Retirement of Bonds
General Obligation Debt Sinking 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
For Operations
Georgia State Financing and Investment Commission
Budget Fund
Construction Supplements
Georgia Building Authority
Georgia Building Authority Markets
Georgia Education Authority University
Investigation Georgia Bureau of
Offender Rehabilitation Department of
Regents of the University System of Georgia Board o
1270038567

1 827 872 57
642 849 91
143 709 29
50 698 47
19 376 51
34 208 78
5 168 186 6 7
4 153 253 27
257 363 30
226 813 74
12 524 332 51

74500000 1326933251
56894684
Net Cash Receipts
BALANCES JULY 1 1980
Cash
Investments
40000000
142689512
26786400
18680000
1959250000
1652462472
1179068
12572688041
3839868384
3782973700
12573867109
16356840809
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 1981
Cash
Investments
1606018
9587895555
9672756
270298290
279971046
6490580226
5 6770551272
9586289537
16356840809
Note The audit of the Georgia State Financing and Investment
Commission was performed by an Independent Public
Accounting Firm
The accompanying notes are an integral part of these financial statements149
PUBLIC TRUST FUNDS
BALANCE SHEET
BY SPENDING UNITS150
PUBLIC TRUST FUNDS
BALANCE SHEET
JUNE 30 1981
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 Assurance Department State
Employees Retirement System
Judicial System
Superior Courts
Labor Department of
Legislative Retirement System Georgia
Secretary of State
Subsequent Injury Trust Fund
Trial Judges and Solicitors Retirement Fund
CASH IN
BANKS U S
TREASURY AND
TIME
DEPOSITS
7342197
8214699
00
141034835
123630083
00
00
818893401
50283523313
3267245
88314201
52302362
802255
INVESTMENTS
1749427424
00
6561372072
00
207545801564
4852029623
68742721714
00
00
303295823
00
70935302
240776172
51512640197 2900 66359694
Note Audits being performed by Independent Public
Accounting Firms These audits were not
available at the time this report was published
The information shown above was furnished by the
Agencies
The accompanying notes are an integral part of these financial statementsPUBLIC TRUST FUNDS
151
BALANCE SHEET
JUNE 30 1981
TOTAL
LIABILITIES
RESERVED AND RESERVED
ACCOUNTS TOTAL CURRENT FUND FUND
RECEIVABLE 67 ASSETS S 17655895 94 S LIABILITIES 2037105 43 BALANCES 15618790 51 BALANCES
235043 17655895 94
00 82146 99 00 82146 99 82146 99
00 65613720 72 568983 99 65044736 73 65613720 72
00 1410348 35 00 1410348 35 1410348 35
27291295 10 2103985611 57 9700 50 2103975911 07 2103985611 57
761365 47 49281661 70 00 49281661 70 49281661 70
9572 25 687436789 39 8 033822 97 679402966 42 687436789 39
00 8188934 01 00 8188934 01 8188934 01
3376347 68 506211580 81 00 506211580 81 506211580 81
00 3065630 68 00 3065630 68 3065630 68
00 883142 01 00 883142 01 883142 01
00 1232376 64 00 1232376 64 1232376 64
00 2415784 27 00 2415784 27 2415784 27
3167362417 344746362308
1064961289 343681401019 344746 362308FEDERAL INCOME TAX ACCOUNTS
155
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
Student Finance Commission Georgia
Teachers1 Retirement System Expense Fund
Employees Retirement System Administrative
Expense Fund
Financing and Investment Commission Georgia State
General Assembly of Georgia
Governor Office of the
Governors Office
Planning and Budget Office of
Highway Safety Office of
Human Resources Department of
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts and Judicial
Administrative Districts
Indigent Defense Council Georgia
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
Workers Compensation State Board of
CASH BALANCE
JULY 1 1980

800
2717

35910
3319462
33916157
CASH RECEIPTS
WITHHOLDINGS
287115946
186240103
51203318
30866673
38804131
52892912
154612754
358352996
5633511
38682450
364540528
45567354
14919940
17645079
7010194
8926636
78464459
19971746
62357275
4946290
3219481795
40927268
127386951
29627607
31782296
219378815
11786079
991770
116420
953770163
47559628
66192123
763504256
41148891
363360701
34411643
227130285
91460076
1100790
1290012949
32830801
40928529
DISBURSEMENTS
TO U S
GOVERNMENT
287115946
186240103
51203318
30866673
38804131
50670493
154612754
358352996
5633511
38682450
364540528
45567354
14919940
17645079
7010194
8926636
78464459
19867551
62357275
4946290
3219471795
40927268
127386951
29627607
31782296
218966795
11786079
991770
116420
927439219
47559628
66192123
763453205
41148891
363360701
34411643
227130285
90943685
1100790
1323929106
32833801
40928529
CASH BALANCE
JUNE 30 1981
2222419

800
2717
412020
26330944

15141
3835853
3000
37201626 9463644131 9467916268
32929489
The accompanying notes are an integral part of these financial statementsSTATE INCOME TAX ACCOUNTS
159
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
Student Finance Commission Georgia
Teachers Retirement System Expense Fund
Employees Retirement System Administrative
Expense Fund
Financing and Investment Commission Georgia State
General Assembly of Georgia
Governor Office of the
Governors Office
Planning and Budget Office of
Highway Safety Office of
Human Resources Department of
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts and Judicial
Administrative Districts
Indigent Defense Council Georgia
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
Workers Compensation State Board of
CASH BALANCE
JULY 1 1980
9639
78545967

12085700
1378041
23209517
CASH RECEIPTS
WITHHOLDINGS
S 63132204
42774250
11139057
6531582
8687927
11908345
33217958
77758949
1179127
8121012
80279798
8637656
3450953
3676329
1562239
1929393
17186873
4218393
13302309
1096356
676387444
9141427
29030557
5746412
6935797
44957951
4315873
208671
116420
197282004
10717485
13937621
163072181
9274697
83732301
7648632
50300374
19049660
221056
296847988
7631046
9057928
DISBURSEMENTS
63132204
42774250
11139057
6531582
8687927
11407057
33217958
77768588
1179127
8121012
80279798
8637656
3439951
3676329
1562239
1929393
17186873
4218393
13302309
1096356
725479123
9141427
29030557
5249853
6935797
44872412
4315873
208671
116420
185815944
10717485
13937621
160809278
9274697
83732301
7648632
50300374
18815686
221056
295382738
7631046
9057928
CASH BALANCE
JUNE 30 1981
501288
297983
29454288
496559
85539
11460510
14348603
1612015
24674767
S 115510295 S 2045404235 S 2077982978
82931552
The accompanying notes are an integral part of these financial statements162
EMPLOYEES CONTRIBUTIONS TO TEACHERS
RETIREMENT SYSTEM
CASH BALANCE
STATE UNIT
Education
Education Department of
Regents of the University System
of Georgia Board of
CASH RECEIPTS CASH BALANCE
JULY 1 1980 WITHHOLDINGS DISBURSEMENTS JUNE 30 1981
00 S
137304
12871378
137304
12871378
00
00
iM 13008682 13008682

The accompanying notes are an integral part of these financial statementsEMPLOYEES 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
Student Finance Commission Georgia
Teachers Retirement System Expense Fund
Employees Retirement System Administrative
Expense Fund
Financing and Investment Commission Georgia State
General Assembly of Georgia
Governor Office of the
Governors Office
Planning and Budget Office of
Highway Safety Office of
Human Resources Department of
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
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
Workers Compensation State Board of
CASH BALANCE
JULY 1 1980
606705
19213339
1883551
17477228
CASH RECEIPTS
WITHHOLDINGS
I 8350299
6218306
1377604
831857
1093039
1660821
5487248
10292071
169084
1164248
11799591
435270
455271
174782
474288
8677346
515734
1655086
143630
105140530
1332652
3497596
1604869
1684043
25648572
17987956
1224710
2033039
26105553
3207947
11293279
1646300
6931199
2622860
37557
60093368
1001067
1081926
DISBURSEMENTS
8350299
6218306
1377604
831857
1093039
1522594
5487248
10292071
169084
1164248
11799591
435125
455271
174782
474288
8677346
515734
1655086
143630
105140530
1332652
3497596
2170135
1684043
25646766
16494846
1224710
2033039
40931469
3207947
11293279
1646300
6931199
4285970
37557
75736349
1001067
1081926
39180823 335150598 366214583
The accompanying notes are an integral part of these financial statements
163
CASH BALANCE
JUNE 30 1981
138227
145
1806
1493110
4387423
220441
1834247
8116838EMPLOYEES CONTRIBUTIONS TO
SOCIAL SECURITY
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
Student Finance Commission Georgia
Teachers Retirement System Expense Fund
Employees Retirement System Administrative
Expense Fund
Financing and Investment Commission Georgia State
General Assembly of Georgia
Governor Office of the
Governors Office
Planning and Budget Office of
Highway Safety Office of
Human Resources Department of
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
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
Workers Compensation State Board of
CASH BALANCE
JULY 1 1980

32396
04
503724
355824956
631593
2241327
9853
9178
24440692
10872045
911
2392227
CASH RECEIPTS
WITHHOLDINGS
i 105185654
79946198
17057670
10420649
13819829
20882216
68717813
130732414
2164724
14512472
139203574
11344588
5417610
5508663
2212998
2679972
24137775
5996374
19989938
1706544
1318485645
16662389
44109501
7167367
7462270
33157308
241245381
14348200
25921154
335921370
15028934
142780781
11654646
88246654
33357224
411564
552885922
13146632
12871133
DISBURSEMENTS
105190241
79913802
17057670
10420649
13819829
19958944
68717813
130732414
2475180
14512472
139203574
11344588
5417610
5508663
2212998
2679972
24137775
5969146
19989938
1706544
1597847753
16662389
44109501
7052634
9703597
33099600
221579232
14339022
25921154
329650543
15028934
153652826
11653735
88246654
32783575
411564
552885922
13146632
12871133
CASH BALANCE
JUNE 30 1981

923276
193268
27228
76462848
746326
57708
19656296
30711519
2965876
396854230 3596501750 3861616222 1317397SR
The accompanying notes are an integral part of these financial statementsEMPLOYEES CONTRIBUTIONS TO EMPLOYEES
HEALTH INSURANCE
165
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
Student Finance Commission Georgia
Teachers Retirement System Expense Fund
Employees Retirement System Administrative
Expense Fund
Financing and Investment Commission Georgia State
General Assembly of Georgia
Governor Office of the
Governors Office
Planning and Budget Office of
Highway Safety Office of
Human Resources Department of
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts and Judicial
Administrative Districts
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
Workers Compensation State Board of
CASH BALANCE JULY 1 1980 CASH RECEIPTS WITHHOLDINGS DISBURSEMENTS CASH BALANCE JUNE 30 1981
18965654 19039615 2576815 1564154 2071364 4360990 18965654 19039615 2576815 1564154 2071364 4360990
726 36222245 26656491 243122 3433669 36222245 26656491 246098 3433669 2250
440316 26645986 4261838 927403 877437 453654 442208 8665010 26559904 4261838 927403 877437 453654 442208 8665010 526398
8799 2 871772 3036375 311802 81168070 3124338 8649851 871772 3036375 311802 281174917 3124338 8649851 1952
70116 937011 1004367 9014979 1007127 1004367 8993882 21097
1680 531 668058 85191942 2062665 4493417 78721087 668058 79484051 2062665 4492886 71854089 5709571 6866998
466147 1 2577468 30853646 2237815 18185426 6206638 61260 45409530 4568153 2319870 2577468 30853646 2237815 18185426 6164502 61260 145409530 4568153 2319870 508283
987253 S 8 49083195 836438399 13632049
The accompanying notes are an integral part of these financial statementsOTHER PRIVATE TRUST FUNDS
169
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
Student Finance Commission Georgia
Teachers Retirement System Expense Fund
Employees Retirement System Administrative
Expense Fund
Financing and Investment Commission
Georgia State
General Assembly of Georgia
Governor Office of the
Governors Office
Planning and Budget Office of
Highway Safety Office of
Human Resources Department of
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts and
Judicial Administrative Districts
Court Reporting of the Judicial Council
Board of
Indigent Defense Council Georgia
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
Subsequent Injury Trust Fund
Transportation Department of
Veterans Service State Department of
Workers Compensation State Board of
CASH BALANCE
JULY 1 1980
6506690326
1087794
454177
498794
257341491
653147
12661448
10784988
738801212
35480
2979350026
56345
3183906
446151473
3500
365750
18687312
2372386
726629
672937
57 32
29317408
337954
12051242
262610675
1125947
67429083
3125
CASH RECEIPTS
WITHHOLDINGS
33210803068
242864933
13320182
7949265
17712830
81426013
113175177
112796594
113500
13292596
295333447
1309316189
4557931
4536133
3055833
4064487
27629690
5214056
16280890
447522457
3958280311
15547192
67769362
20416341
11255191
2628000
1157122
1985699
45000
2101255
309763624
73874180
23435461
359861146
824141104
182473769
14062330
47252760379
32321660
285000
1118498082
11513128
19945015
DISBURSEMENTS
31646328482
242104372
13320182
7997867
16513272
22510778
113017426
119660720
113500
13292596
294606383
1365097157
4560606
4536133
2896112717
4064487
27629690
5259012
16280890
444385923
3919777356
15547692
50285473
34254227
10797436
2628000
1157122
1633338
45000
1210163
304109406
73867211
23435943
368240406
807350125
182046467
14062330
47150181329
32012389
285000
1066462344
11507766
19945015
CASH BALANCE
JUNE 30 1981
8071164912
1848355
405575
1698352
316256726
810898
5797322
11512052
683020244
32805
86293142
11389
6320440
484654428
3000
17849639
4849426
457755
2724747
1617721
6327155
6969
5250
20938148
16453025
12478544
365189725
1435218
119464821
8487
11352784379 90235085622 91348233731 10239636270
The accompanying notes are an integral part of these financial statements171
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS172
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
ADMINISTRATIVE SERVICES DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Administrative Services as presented on page 18 of unit report
provided for expenditures totaling 9213689000 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 Reserved 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
Rents and Maintenance Expense
Utilities
Workers Compensation
Payments to Department of Administrative
Services Fiscal Administration
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
Direct Payments to Georgia Building
Authority for Floyd Buildings Operations
Telephone Billings
Materials for Resale
Public Safety Officers Indemnity Fund
Unemployment Compensation Reserve
Excess of Funds Available over Expenditures
3511519300
00
5693169700
9204689000
9000000
9213689000
2135968300
517981600
16200800
26279400
34573100
88034500
539820200
147576100
38729200
263915200
1089026400
2200000
350000000
224339600
3511519300
212971
5619455444
9131187715
31044430
224339600
00
212971
73714256
73501285
72044430
92 122 32145 SI 1456855
21 235 SOS50 12417950
4 897 17987 28263613
145 42334 1658466
262 37189 42211
330 22830 1550270
780 04362 10030138
5 007 18261 39101939
1 460 13652 1562448
372 30423 1498777
2 077 40679 56174521
10 300 12475 59013925
20 33162 166838
3 500 00000 00
00
5500000 5500000 0 0
6 70610700 85000000 20000000 6 70610700 85000000 20000000 00 00 00
21 04867900 21 03991159 8 767 41
5 75480000 87586000 5 71757016 87586000 37 229 84 0 0
1 90000000 1 73159568 168 404 32
92 13689000 89 80767747 2329 212 53
2 31464398 2314 643 98
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
173
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 18 of unit repo
nditures totaling 2574921700 A comparison of anticipated funds available and budgeted expend
s available and expenditures may be summarized as follows
t report provided for
itures to actual
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved 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
Market Bulletin Postage
Purchase of Bait and Airplane Contracts
Athens Veterinary Laboratory Contract
Tifton Veterinary Laboratory Contract
Poultry Veterinary Diagnostic Laboratories
in Canton Dalton Douglas Oakwood
Royston Statesboro and Tifton
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
Repairs to Major and Minor Markets
Excess of Funds Available over Expenditures
2259849300
289174100
25898300
2252349300
290060902
25444451
2574921700 2567854653
7500000
886802
453849
7067047
00 25 2083082 69937735 2083082
25 74921700 4983965
i 16 16734800 16 06913681 9821119
1 97917600 1 94337236 3580364
91243900 81444391 9799509
33810600 33806133 4467
39540000 38884234 655766
26736500 26619279 117221
32531100 32514994 16106
52339600 52335500 4100
25421200 25282653 138547
36640200 36627544 12656
36240000 36240000 00
45000000 35904000 9096000
36883600 36883600 00
65902300 65902300 00
78700000 78700000 00
52500000 51021150 1478850
24000000 24000000 00
21593800 21593800 00
7500000 7112236 387764
9500000 9500000 00
24186500 24186500 00
20000000 19867945 132055
25 74921700 25 39677176 30260559 35244524
30260559
174
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
AUDITS DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Audits as presented on page 13 of unit report provided for expendi
tures totaling 446400900 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services and Operations
Excess of Funds Available over Expenditures
446400900 446400900
446400900 436447427
9953473
53473
9953473
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 report provided
for expenditures totaling 265900700 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
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
OVER
UNDER
265900700
265900700
00
210804900 209779110 1025790
11022500 10716005 306495
26164300 26115044 49256
5222000 5064009 157991
1608100 1207344 400756
662700 653111 9589
1326600 816976 509624
5983600 5683869 299731
2156000 1751508 404492
950000 792224 262579200 157776
265900700 3321500
3321500 3321500
STATE UNITS
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
175
The total approved budget for the Department of Community Affairs A Budqet as oresentPri i h
for expenditures totaling 591655048 A comparison of anticipated funds available and budgeted expend P
funds available and expenditures may be summarized as follows 5 expenaitur
FUNDS AVAILABLE
BUDGETED
jres to actual
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
Capital Felony Expense
Grants to Area Planning and
Development Commissions
HUD 701 Planning Grants
Local Assistance Grants
Appalachian Regional Commission Assessment
Coastal Plains Regional Commission Assessment
Excess of Funds Available over Expenditures
4 03511648 S 3 96756048 S 67 55600
1 85334400 1 79118288 62 16112
2809000 91655048 2807151 129 1849
5 5 78681487 73561
2 35099200 2 32980196 21 19004
12253200 10611907 16 41293
14831800 13396806 14 34994
6079000 4822584 12 56416
1089900 1057746 32154
766500 140366 6 26134
13473200 13473184 16
6746500 5187794 15 58706
65501648 60791970 47 09678
5000000 138016 48 61984
i 35000000 53811700 20000000 16627400 1 35000000 53811700 20000000 16627400 00 00 00 00
5375000 4980014 3 94986
5 91655048 5 73019683 5661804 186 56
61804
176
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
COMMUNITY AFFAIRS DEPARTMENT OF
B 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 B Budget as
presented in unit report provided for expenditures totaling 916297900 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 Reserved Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
LEAA Action Local
LEAA Action State
LEAA Planning
LEAA Juvenile Justice
LEAA Discretionary
LEAA Action Carry Forward Fiscal Year 1978
LEAA Action Carry Forward Fiscal Year 1979
LEAA Action Carry Forward Fiscal Year 1980
LEAA Juvenile Justice Carry Forward
Fiscal Year 1976
LEAA Juvenile Justice Carry Forward
Fiscal Year 1978
LEAA Juvenile Justice Carry Forward
Fiscal Year 1979
LEAA Juvenile Justice Carry Forward
Fiscal Year 1980
Excess of Funds Available over Expenditures
26043900 S
441512789
15175800
363620641
OVER
UNDER
10868100
77892148
467556689
448741211
378796441
448741211
88760248
916297900
127537652
88760248
62488600 40790426 21698174
1727300 1582605 144695
1610000 1211995 398005
700000 320008 379992
3558600 3148718 409882
1361300 1048225 313075
9574300 18726882 9152582
1 55000000 1616316 1 56616316
55637709 17890 55619819
35277800 3952331 39230131
1 50000000 13247500 1 36752500
40225800 27706760 12519040
4251700 13023356 17275056
1 14808591 91688090 23120501
1 94906700 298586018 1 03679318
5600000 24100000 18500000
5409600 22242497 27652097
14159900 11542273 2617627
60000000 97007700 37007700
9 16297900 S 589890590 3 26407310
237647062 2 37647062
The above comparison indicates that Per Diem Fees and Contracts were overspent in the amount of 9152582 LEAA
Action Carry Forward Fiscal Year 1980 was overspent in the amount of 103679318 LEAA Juvenile Justice Carry Forward
Fiscal Year 1976 was overspent in the amount of 18500000 and LEAA Juvenile Justice Carry Forward Fiscal Year 1980 was
overspent in the amount of 37007700 These overexpenditures are in violation of Section 58 of the Supplemental
Appropriations Act of 19801981 as approved March 10 1981STATE 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 18 of unit report provided for expendi
tures totaling 509816200 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
177
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
OVER
UNDER
4561 508 28 91900 24300 00000 4561 465 24 91900 32303 95000 00 4291997 305000
5098 16200 5052 19203 4596997
Transfer from Reserved 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
Excess of Funds Available over Expenditures
1096393
1096393
509816200
417081600
31576100
19247800
1019200
8924600
1121700
10618400
7879200
10047600
2300000
506315596
3500604
509816200

417207709
30210386
18590614
1019112
8362869
1107394
9647871
7879100
8897807
1190966
504113828
2201768
126109
1365714
657186
88
561731
14306
970529
100
1149793
1109034
5702372
2201768
The above comparison indicates that Personal Services were overspent in the amount of 126109 This overexpenditure
is in violation of Section 58 of the Supplemental Appropriations Act of 19801981 as approved March 10 1981178
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
FORESTRY COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Forestry Commission as presented on page 22 of unit report provided for
expenditures totaling 2473321300 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Contractual Research
Ware County Grant
Wood Energy Program
Excess of Funds Available over Expenditures
OVER
UNDER
19 52307000 19 52307000 00
1 88512900 1 94804627 6291727
3 32501400 3 33491339 989939
24 73321300 24 80602966 7281666
14 17465200 14 16152053 S 1313147
4 16195000 4 15555855 639145
10504100 10410675 93425
49793600 49493410 300190
6093300 5909784 183516
1 66668800 1 66646326 22474
11362800 11349644 13156
1338300 1312700 25600
41560900 40794793 766107
14420300 14076033 344267
13150000 13144093 5907
44969000 44883397 85603
6000000 6000000 00
2 73800000 73321300 2 24 73685216 69413979 11188987 114784
24 3907321
11188987
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
179
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 7080395900 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 Reserved 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
Postage
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
Contract Special Olympics Inc
Payments to Stone Mountain Memorial Association
Georgia Sports Hall of Fame
Capital Outlay Heritage Trust Wildlife
Management Area Land Acquisition
Historic Preservation Grants
Fluoridation Grants
Excess of Funds Available over Expenditures
4541059800
1934969200
604366900
7080395900
4513559800 S 275 00000
1547598558 3873 70642
585604384 187 62516
6646762742 433633158
00 24581340 24581340
70 80395900 S 66 71344082 409051818
28 52345900 28 43795509 8550391
8 09900900 7 88984396 20916504
64520900 56534318 7986582
72119400 71090321 1029079
53588300 48375960 5212340
1 63145800 1 59329255 3816545
49992600 46609247 3383353
77264700 76816622 448078
70216100 61089258 9126842
2 79622100 2 74730724 4891376
23791600 23519349 272251
2 53300000 2 53300000 00
29445100 27709092 1736008
6 50000000 3 15089928 334910072
52050000 52045000 5000
50520000 29020400 21499600
5 79400000 5 79400000 00
1 60000000 1 60000000 00
21277500 21277500 00
12500000 12500000 00
700000 698739 1261
2 33863900 2 14178929 19684971
25540000 24995401 544599
39195100 38965298 229802
73901000 73364685 536315
48688900 48688900 00
39500000 39500000 00
12100000 12100000 00
1 00700000 1 00700000 00
5000000 5000000 00
33000000 00 33000000
96512200 94935600 1576600
46693900 44182300 2511600
70 80395900 S 65 98526731 481869169
S 72817351 72817351
180
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
SOIL AND WATER CONSERVATION COMMITTEE STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Soil and Water Conservation Committee as presented in unit report provided
for expenditures totaling 77909800 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
73583700
3774600
551500
68059000
4123957
00
5524700
349357
551500
77909800
72182957
5726843
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved 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
Excess of Funds Available over Expenditures
23400
23400
77909800 5 72206357 5703443
43809900 42110520 1699380
5296500 5064360 232140
4856400 4330557 525843
550000 539926 10074
5360000 4816059 543941
537000 531620 5380
400000 365382 34618
1909800 1752828 156972
1363700 1159837 203863
13826500 10942459 71613548 592809 2884041
77909800 6296252
592809
STATE UNITS 181
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
The total approved budget for the Department of Defense as presented on Dane lfi of ri j j
tures totaling 5588338600 A corparson of anticipated funds available andbudgeted expenditures toTtu undf
available and expenditures may be summarized as follows expenditures to actual funds
FUNDS AVAILABLE
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
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
National Guard Units Grants
Georgia Military Institute Grant
Civil Air Patrol Contract
Local Civil Defense Organizations Grants
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
i 2 29980200 2 29910200 70000
3 57733100 3 53030823 47 02277
625300 88338600 549992 S 48 39 75308
5 5 83491015 47585 51020
3 38728800 3 34777780
i 73454700 1 73168861 2 85839
3867500 2736097 11 31403
900000 900000 00
4156500 4029403 1 27097
1060000 1040472 19528
456000 456000 00
5015000 4559897 4 55103
6010000 5451238 5 58762
17290100 17289411 6 89
30000000 30000000 00
1800000 1800000 00
4000000 4000000 00
1600000 1405851 1 94149
5 88338600 5 81615010 1876005 67 18 23590 76005

182
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
EDUCATION DEPARTMENT OF
A EDUCATION DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Education A Budget as presented in unit report provided for
expenditures totaling 149860087600 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
Revenue Sharing Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
5 117439141600
2610000000
120049141600
29015225900
795720100
117439141600 5
2610000000
120049141600
24919061993
194649181
00
00
00
4096163907
601070919
S 149860087600 145162852774 4697234826
473451867
473451867
149860087600 145636304641 4223782959
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
Utilities
APEG Grants
Salaries of Instructional Personnel
Sec 10a 1 and 10a 2
Salaries of Instructional Personnel Sec 5
Salaries of Instructional Personnel Sec 7
Salaries of Student Supportive Personnel
Sec 20a
Salaries of Administrative and Supervisory
Personnel Sec 21
Special Education Leadership Personnel
Sec 21c 2
Instructional Media Sec 13
Instructional Equipment Sec 14
Maintenance and Operation Sec 15
Sick and Personal Leave Sec 16
Travel Sec 17
Pupil Transportation Regular Sec 25
Pupil Transportation Kindergarten Sec 25
Pupil Transportation Special Sec 25
Isolated Schools
NonAPEG Grants
Education of Children of LowIncome Families
Teacher Retirement
Instructional Services for the Handicapped
Preparation of Professional Personnel in
Education of Handicapped Children
Tuition for the Multihandicapped
Severely Emotionally Disturbed
Compensatory Education
High School Program
Vocational Research and Curriculum
Adult Education
Area Vocational Technical Schools
Career Education
Junior College Vocational Program
1763322400
336180200
114651400
921200
85592400
50002000
98432800
88080800
50793200
486777000
34964600
48676851000
7766633800
1825246500
2186220000
5789959000
230146700
1747526300
69122800
7947642900
5 461 020 00
921 637 00
5 1 784 838 00
2 552 437 0 0
6 362 107 00
312 052 00
9725639900
7878089800
2193457200
7963100
123374700
1412590400
1274674700
2522425300
114597700
421128000
4446280200
26392100
123627900
17 305 807 81 327 416 19
2 703 312 31 658 489 69
974 449 28 172 064 72
9 211 11 S9
730 358 41 125 565 9
458 543 89 41 476 11
956 013 33 28 314 67
839 383 33 41 424 67
426 657 87 81 274 13
4 035 982 86 831 787 14
334 883 56 14 762 44
488 222 926 02 1454 416 02
78 012 113 58 345 775 58
18 245 673 43 6 791 57
2186879293
5787276752
231946498
1747453803
69419235
7953000821
546136875
92558901
5169831089

2 488 953 27
6 345 029 84
284 062 39
87 587 368 72
78 835 566 32
19 835 244 83
6950600
123267131
1403637788
1274674708
2421373069
79450741
354692131
4276487821
25967600
112371851
659293
2682248
1799798
72497
296435
5357921
34875
395201
8652711
6348373
1707716
2798961
966903028
5466832
209932717
1012500
107569
8952612
08
101052231
35146959
66435869
169792379
424500
11256049STATE UNITS
183
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
Quick Start Program
Comprehensive Employment and Training
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 Services Agencies
Superintendents Salaries
CompetencyBased High School
Graduation Requirements
Instructional Aides
Teacher Health Insurance
Special Projects
Regional ITV Projects
IndoChinese Refugee
Nutritional Education
Basic Skills
Capital Outlay Under 32648a
Grants to Local Schools Systems for
Educational Purposes Act 562
Salaries of Extended PreSchool Personnel
Area Vocational Technical School Construction
Transition Program for Refugee Children
Educational Services for Cuban and
Haitian Children
Excess of Funds Available over Expenditures
BUDGETED
2 723 956 00
5 714 894 0 0
3 895 228 00
3 746 467 0 0
3 484 443 00
638 495 00
2 171 600 0 0
4 406 836 00
125 606 750 00
14 800 000 00
3 510 749 0 0
988 000 00
281900000
341938500
419051400
26000000
853945400
3130799700
35298900
10000000
3092400
27000000
10273300
1800000000
7500000000
776306400
1099500000
14769800
2752900
149860087600
ACTUAL
2 721 481 40
3 600 417 9 7
3 894 624 50
3 523 658 48
3 085 192 00
638 495 0 0
2 171 600 00
3 535 836 00
96 917 202 85
14 800 000 00
2 657 195 07
949 831 8 0
2 818 988 10
3 419 384 84
4 164 613 5 0
255 000 00
8 528 725 76
30 908 538 43
252 389 0 0
99 999 99
30 923 5 0
150 000 00
98 733 00
17 998 722 9 0
7500000000
776306400
1099500000
14769700
27 529 0 0
1448420 153 32
7942 893 09
OVER
UNDER
247460
211447603
60350
22280852
39925100
00
00
87100000
2868954715
00
85355393
3816820

1190
16
2590050
500000
1072824
39945857
10060000
01
50
12000000
400000
127710
00
00
00
100
00
5018072268
794289309
The above comparison indicates that
was overspent in the amount of 145441
in the amount of 34577558 APEG Grant
amount of 659293 APEG Grant for Spec
of 1799798 APEG Grant for Instructio
Maintenance and Operation Sec 15 was
Sec 16 was overspent in the amount of
395201 NonAPEG Grant for Teacher Re
Compensatory Education was overspent in
Supplemental Appropriations Act of 1980
APEG Grant for Salaries of Instructional Personnel Sec 10a 1 and 10a 2
602 APEG Grant for Salaries of Instructional Personnel Sec 5 was overspent
for Salaries of Student Supportive Personnel Sec 20a was overspent in the
ial Education Leadership Personnel Sec 21c 2 was overspent in the amount
nal Equipment Sec 14 was overspent in the amount of 296435 APEG Grant for
overspent in the amount of 5357921 APEG Grant for Sick and Personal Leave
34875 APEG Grant for Travel Sec 17 was overspent in the amount of
tirement was overspent in the amount of 5466832 and NonAPEG Grant for
the amount of 08 These overexpenditures are in violation of Section 58 of the
1981 as approved March 10 1981STATE UNITS
COMPARISON OP 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 1566201600 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
1255060600
131099000
180042000
1566201600
1251450000
142488460
120258174
1514196634
3610600
11389460
59783826
52004966
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
1566201600
15697869
1529894503
15697869
36307097
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Utilities
1130283600
229686300
6728700
750000
1985800
65071600
7663700
6505300
16182900
101343700
1115214518
210933704
5359136
603264
1639925
57206244
7639084
4147148
1410729
99095794
15069082
18752596
1369564
146736
345875
7865356
24616
2358152
14772171
2247906
Excess of Funds Available over Expenditures
1566201600

1503249546
26644957
62952054
26644957EDUCATION
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 1136543500 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
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
Payments to Employees Retirement System
Employer Contributions
Excess of Funds Available over Expenditures
jq36543500
1136543500
147 11218 335 100 00 00
11365 435 00
147 11218 335 100 00 00
11365 435 00
00
00 00
00
00
EDUCATION
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF
A RESIDENT INSTRUCTION AND UNIVERSITY SYSTEM INSTITUTIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Resident Instruction and University System Institutions of the Board of Regents of
the University System of Georgia A Budget as presented on Schedule 1 page 32 of unit report provided for expendi
tures totaling 79192023300 The Regents in turn made budget allocations totaling 73065764100 to the various
units as shown on Schedule 18 pages 62 and 63 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 6126259200 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
Authority Lease Rentals
Teachers Retirement
Excess of Funds Available over Expenditures
5848559200
277700000
5848559200
277600800
00
99200
6126259200
6126160000
99200
66423400
2085900000
3973935800
66355496
2085767100
3972879487
67904
132900
1056313
6126259200
6125002083
1157917
1257117
1157917186
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF
B REGENTS CENTRAL OFFICE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
B R ltal aPProvedbud9et for the Regents Central Office of the Board of Regents of the University System of Georaia
B Budget as presented on page 33 of unit report provided for expenditures totaling 13392 078 00 A comoarison of
fowsf ailable and budgeted expenditures to actual funds available and expenditures may be slSed Is
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Southern Regional Education Board Payments
Medical Scholarships
Regents Opportunity Grants
Regents Scholarships
Grants to Junior Colleges
Rental Payments to Georgia Military College
Excess of Funds Available over Expenditures
1324202800
00
15005000
1339207800
42916500
80045300
09705000
49250000
50000000
20000000
68291000
19000000
1339207800
1324202800
2791045
11682315
1338676160
392 001 53
827 058 82
047 650 00
419 659 33
500 000 00
200 000 00
612 453 74
190 000 00
1318882342
19793818
The above comparison indicates that Operating Expenses were overspent in the amou
is in violation of Section 58 of the Supplemental Appropriations Act of 19801981
OVER
UNDER
00
2791045
3322685
531640
3716347
2660582
4940000
7284067
00
00
7045626
00
20325458
19793818
unt of 2660582 This overexpendi
as approved March 10 1981STATE UNITS
187
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
STUDENT FINANCE COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Student Finance Commission as presented in unit report provided for expen
ditures totaling 1784254000 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
1426072700
134967200
223214100
1406872700
00
161705332
19200000
134967200
61508768
1784254000
1568578032 215675968
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
Guaranteed Educational Loans
Tuition Equalization Grants
Student Incentive Grants
Law Enforcement Personnel Dependents Grants
North Georgia College ROTC Grants
Excess of Funds Available over Expenditures
1 17487200 1 13775013 3712187
11429800 10416244 1013556
2728000 2248906 479094
4240000 3560386 679614
1195000 1186116 8884
11648600 10661707 986893
6951800 6951006 794
4033700 3861955 171745
10025000 8271765 1753235
67900000 60100000 7800000
2 68000000 2 04325000 63675000
9 11002700 9 11002700 00
3 51662200 2 16695000 134967200
3200000 2000000 1200000
12750000 12750000 00
17 84254000 15 67805798 216448202
772234 772234
188
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
c Ih o01 aPProved budget for the Teachers Retirement System Expense Fund provided for expenditures totaling
J32877800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
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
Postage
Floor Fund for Local Retirement Systems
Employer Contributions
Excess of Funds Available over Expenditures
1 29875000 128975000 900000
2 03002800 225050219 22047419
3 32877800 S 354025219 21147419
1 15344200 115087803 256397
6010100 5964902 45198
1895000 1856145 38855
4630000 5169607 539607
1729500 2136403 406903
40618400 58848296 18229896
7219600 7219488 112
3616000 3655292 39292
16680000 16208972 471028
5260000 5253123 6877
89200000 89200000 00
40675000 13196105 27478895
3 32877800 323796136 30229083 9081664
30229083
EMPLOYEES RETIREMENT SYSTEM ADMINISTRATIVE EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
totalino sfl94a4Qnnd a fP105 Retirement System Administrative Expense Fund provided for expenditures
andaexpe9nd1tures4may0be sreds folKs 3VaUable to actual funds available
FUNDS AVAILABLE
REVENUES
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
Postage
Excess of Funds Available over Expenditures
BUDGETED
119445900
52380200
1302500
821800
2761400
1321400
16329500
4813000
925600
34310000
4480500
119445900
ACTUAL
109982718
484 343 46
10 895 14
6 194 80
25 575 51
12 668 69
115 786 99
48 129 96
8 981 98
343 100 00
44 150 65
109982718
OVER
UNDER
9463182
39 458 54
2 129 36
2 023 20
2 038 4 9
545 31
4 7 508 01 04
274 02 0 0
654 3 5
94 631 82
STATE UNITS
189
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 99614300 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
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
99614300
ACTUAL
74541138
OVER
UNDER
25073162
00 356588 356588
99614300 74897726 24716574
72899300 58053438 14845862
4250000 3686147 563853
843900 724582 119318
600000 00 600000
175000 00 175000
2000000 1265543 734457
5646100 5646000 100
1400000 1054227 345773
11800000 4290649 74720586 7509351
99614300 24893714
S 177140 177140
GENERAL ASSEMBLY OF GEORGIA
FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for operations of the General Assembly of Georgia was 1355000000 plus other revenues
retained of 60340 and carryover of reserved fund balance from prior year of 5597401 making total funds available of
1360657741 The total expenditures of the General Assembly of Georgia were 1276563795 in the fiscal year ended
June 30 1981190
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
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
tntnGrnL9nni0nDebt Slnkin9 Fund A Budget as presented on page 14 of unit report provided for expendit
totaling 3689425100 A comparison of anticipated funds available and budgeted expenditures to actual funds availab
and expenditures may be summarized as follows
ures
able
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
General Obligation Debt Sinking Fund
Excess of Funds Available over Expenditures
S 3689425100 3689425100
3689425100 3689425100
S 00
OVER
UNDER
00
GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA
B GENERAL OBLIGATION DEBT SINKING FUND STATE OFGEORGIA NEW
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
may
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
General Obligation Debt Sinking Fund
Excess of Funds Available over Expenditures
BUDGETED
2991100000 2991100000
2991100000 2991100000
00
OVER
UNDER
00
MSTATE UNITS
191
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
i
GOVERNOR OFFICE OF THE
GOVERNORS OFFICE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Governors Office as presented on page 12 of unit report provided for expenditures
totaling 231845900 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
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
1 83257700 1 83257700 00
35166700 34116118 1050582
13421500 13972385 550885
2 31845900 2 31346203 499697
1 40042500 4000000 1 36834492 4000000 3208008 00
51129800 50778303 351497
29841000 29785299 55701
823600 759870 63730
1200000 1087178 112822
150000 98968 51032
110000 79600 30400
2013200 2013200 00
694000 679273 14727
1841800 1072540 769260
2 31845900 2 27188723 4157480 4657177
4157480
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 250000000 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
REVENUES
Appropriation Allotments
State Funds
250000000
250000000
EXPENDITURES
Transfer to Other State Budget Units
Excess of Funds Available over Expenditures
250000000
250000000192
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
GOVERNOR OFFICE OF THE
PLANNING AND BUDGET OFFICE OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Office of Planning and Budget as presented on page 16 of unit report provided for
expenditures totaling 1679718700 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 Reserved Fund Balance
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 State Funds
Art Grants Federal Funds
Art Grants Donations
Art Grants Governors Emergency Fund
Excess of Funds Available over Expenditures
592204000
1078780400
8734300
1679718700
592204000 00
624723675 454056725
6464879 2269421
1223392554 456326146
00 35480254 35480254
16 79718700 12 58872808 420845892
4 49518900 4 01279850 48239050
28958000 19232925 9725075
24433300 13232771 11200529
17996400 7594800 10401600
4192000 2272392 1919608
22227200 16533408 5693792
26866400 26528548 337852
18516500 15132179 3384321
8 86595200 5 22379272 364215928
1 14280600 1 14280536 64
69989900 67431471 2558429
6234300 5777891 456409
9910000 9910000 00
16 79718700 12 21586043 37286765 s 458132657
37286765
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 11917013 00
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
Regular Operating Expenses
Capital Outlay
Excess of Funds Available over Expenditures
1191701300
1191701300
2 9 600 317 00000 01300 260000000 931701300
11 917 01300 1191701300 00
00
00STATE UNITS
193
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
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
expenditures 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
4200 000 00 4 200 000 00
9317 000 00 9 317 000 00
13517 000 00 13 517 000 00 00
00
00
00
00
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 in unit report provided for expenditures
totaling 52263800 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
12016800 40129400 117600 12016800 37125791 117590 00 3003609 10
52263800 49260181 3003619
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved 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
Postage
Excess of Funds Available over Expenditures
00 6000000 6000000
52263800 55260181 2996381
36136500 35503968 632532
2245000 1972225 272775
1850000 1656478 193522
735000 729675 5325
315000 257790 57210
382600 332913 49687
1189900 1003916 185984
2891800 2891436 364
1848000 1565544 282456
4220000 2634161 1585839
450000 224325 48772431 225675
52263800 3491369
6487750 6487750
194
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
HUMAN RESOURCES DEPARTMENT OF
A DEPARTMENTAL OPERATIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
presentdinnSeportovided for exStures SinTO K T A Budet
and budgeted expenditures to actual f undsvailabie rexp2Lures2euJLrrirrons10lPated
FUNDS AVAILABLE
REVENUES
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved 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
Utilities
Postage
Grants for Regional Prenatal and
Postnatal Care Programs
Crippled Children Benefits
Kidney Disease Benefits
Cancer Control Benefits
Benefits for Medically Indigent High Risk
Pregnant Women and Their Infants
Family Planning Benefits
Benefits for Midwifery Program
Grants for DeKalb County Mental
Retardation Project
Grants for Chatham County Mental
Retardation Project
GrantInAid to Counties
Work Incentive Benefits
Grants to Fulton County for 24hour
Emergency Social Services
Benefits for Child Care
Homemaker Meals
Chatham County Homemaker Project
Douglas County Homemaker Project
Fulton County Homemaker Project
Grants for Nephrology Centers
Case Services
ESRP Case Services
SSISupplement Benefits
AFDC Benefits
Local Services Benefits Payments Grants
Grants to Counties for Social Services
Contract for the Purchase of Clotting
Factor for the Hemophilia Program
Institutional Repairs and Maintenance
Contract with Emory University for
Arthritis Research
Grant for Epilepsy Program
18072220700
32142377200
2669778700
18071565900
29687722905
2609959852
654800
2454654295
59818848
52884376600 50369248657 2515127943
154864000
53039240600
7969368700
5046112300
311326900
21730000
130643500
109143100
530145700
396788800
214233200
6575166700
14700400
73881100
101880000
323900000
407650500
50000000
256360000
495741900
30153000
22920100
12833800
9280000
2543806200
73250000
14607900
894242100
9840000
41856500
11287000
26141200
33783100
1946834200
17549000
3152000
15248656500
4874025300
3956833900
10000000
86600000
17816000
5000000
1070526267
915662267
51439774924 1599465676
7745008555 224360145
4795997336 250114964
272602379 38724521
19449177 2280823
111985856 18657644
93899463 15243637
469558720 60586980
380386469 16402331
194463309 19769891
6190291799 384874901
10790000 3910400
70242431 3638669
92080512 9799488
323900000 00
407635154 15346
49999984 16
256335800 24200
357112166 138629734
29133714 1019286
14284600 8635500
12833800 00
9279999 01
2489526452 54279748
61029333 12220667
14607900 00
823328173 70913927
9101818 738182
41541071 315429
11224341 62659
26141200 00
33783085 15
1800541877 146292323
6561472 10987528
3152000 00
15112318087 136338413
4819890650 54134650
3952859339 3974561
10000000 00
85711567 888433
17816000 00
5000000 00
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
195
HUMAN RESOURCES DEPARTMENT OF continued
A DEPARTMENTAL OPERATIONS continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
EXPENDITURES continued
Grant to Grady Hospital for Cystic
Fibrosis Program
Contract Georgia Advocacy Program
Grant for Teenage Pregnancy Prevention Program
Contract Cancer Research at Emory
Grants to Counties for Metabolic Disorders
Screening and Testing
Contract for Scoliosis Screening
Contract MaconBibb County Hospital Authority
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
4000000 4000000 00
20000000 20000000 00
25000000 24996886 3114
10000000 10000000 00
4000000 4000000 00
2000000 2000000 00
55000000 55000000 00
53039240600 51351402474 1687838126
88372450 88372450
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 112 989700 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
Postage
Excess of Funds Available over Expenditures
37640000
75349700
00
112989700
37640000
64463395
42195

102145590
00
10886305
42195
10844110
71973100 68391079 3582021
5990600 4757780 1232820
1635900 1399305 236595
900000 559587 340413
270100 86400 183700
2953100 1853803 1099297
8306900 6548619 1758281
2480000 2264306 215694
18030000 16086203 1943797
450000 395375 54625
112989700 102342457 10647243
196867 S 196867
130 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
n0oarnt1HaPPr0rd budget the Community Mental HealthMental Retardation Youth Services and Institutions of the
A 1 fnUna Resor C Bdt as presented in unit report provided for expenditures totaling i2753 00
sZSed as Ion available and budgeted expendxtures to actual funds available and expenditures may be
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved 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
Utilities
Postage
Grants to CountyOwned Detention Centers
Drug Abuse Contracts
Day Care Centers for the Mentally Retarded
MR Day Care Center Motor Vehicle Purchases
Developmental Disability Services Chiefs
Group Homes for the Mentally Retarded
Supportive Living Staff
Supportive Living Benefits
Georgia State Foster GrandparentSenior
Companion Program
Community Residential Services Staff
Community Residential Services
Community Mental Health Center Services
Project Rescue
Project ARC
Uniform Alcoholism Projects
Child Care Benefits
Excess of Funds Available over Expenditures
23432263600
2626470900
8059665000
23392263600
3725273755
6774728561
40000000
1098802855
1284936439
S 34118399500 33892265916 226133584
14475800 327151200 312675400
34132875300 S 34219417116 86541816
18867938800 18786616188 81322612
2539324000 2500076181 39247819
61318900 56631116 4687784
62446500 61705458 741042
10929400 10239328 690072
214728000 211218629 3509371
148267500 146225110 2042390
34432900 30350319 4082581
180437600 179172571 1265029
240684700 227510709 13173991
359053900 326892168 32161732
493000000 493000000 00
1021909000 1000227068 21681932
18493100 18120551 372549
53500000 53500000 00
81839500 71002925 10836575
3711032600 3690430996 20601604
57815000 57222105 592895
64757600 64236586 521014
312905000 305873228 7031772
86476700 83437697 3039003
153862500 146823396 7039104
50900000 50900000 00
136199400 126745228 9454172
172336800 172191856 144944
4808501300 4690228423 118272877
22519000 22223496 295504
12000000 12000000 00
153765600 143718045 10047555
1500000 1130973 369027
341328753 nfl S 33739650350 479766766 S 3932249 50
479766766
STATE UNITS
197
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 1072978200 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
934478200
3000000
135500000
1072978200
923568400
3000000
136000144

1062568544
10909800
00
500144
10409656
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
Local Welcome Center Contracts
Advertising
Georgia Ports Authority
Authority Lease Rentals
Georgia Ports Authority
General Obligation Bond Payments
Historic Chattahoochee Commission Contract
Atlanta Council for International Visitors
Waterway Development in Georgia
Georgia Music Week Promotion
Appalachian Regional Commission
Atlanta Convention and Visitors Bureau
Georgia World Congress Center
Operating Expenses
Southern Center for International Studies
Carpet and Rug Institute
Excess of Funds Available over Expenditures
348484200
66254000
22490000
850000
32830000
5936500
5352800
21000000
14750000
19680700
22800000
9500000
137800000
259500000
50000000
3500000
2000000
2500000
2000000
3000000
250000
35000000
2500000
5000000
1072978200

3 40919534
61559070
20856909
842600
32209348
5904843
5330258
20610161
12955762
16448143
22712180
9500000
1 37800000
2 59500000 50000000 3500000 2000000 2500000 2000000 3000000 250000 35000000 2500000 5000000
75 646 66
4 6 949 30
16 330 91
74 00
6 206 52
316 57
225 42
3 898 39
17 942 38
32 325 57
878 20 00 00
00
00
00
00
00
00
00
00
00
00
00
1052898808
9669736
20079392
J36j623MSTATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
INVESTIGATION GEORGIA BUREAU OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Bureau of Investigation as presented on page 16 of unit report provided
for expenditures totaling 1528246400 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
1489600200
34674200
3972000
1528246400
14868 202 00 27 800 00
337 965 35 8 776 65
38 476 78 1 243 22
15244 644 13 37 819 87
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
135675
1528246400
1524600088
3646312
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
Postage
Excess of Funds Available over Expenditures
9 53916300 9 51356479 2559821
1 36585500 39975400 1 39177851 40764271 2592351 788871
29326400 29317541 8859
6092500 5779788 312712
30713600 30437845 275755
1 90448000 1 80791410 9656590
13855300 13637247 218053
61815100 59860468 1954632
9724800 9620665 104135
32330000 32101927 228073
19138500 18736641 401859
4325000 4322831 2169
15 28246400 15 15904964 12341436
8695124 8695124
The above comparison indicates that Regular Operating Expenses were overspent in the amount of 2592351 and Travel
was overspent in the amount of 788871 These overexpenditures are in violation of Section 58 of the Supplemental
Appropriations Act of 19801981 as approved March 10 1981
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 228123322 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
197153100
30970222
197153100
30970222
00
00
228123322
228123322
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
228123322

227472003
651319
651319
651319STATE 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 218316500 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
218316500 218316500 S
00 3163219
218316500 221479719
00
3163219
3163219
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
2 18316500 220798159
681560
2481659
681560
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 1477065100 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
1477065100 1477065100
00 17224278
00 17012408
1477065100 1511301786
00
17224278
17012408
34236686
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
153689
1477065100 1511455475
34390375
1477065100 1499927858 22862758
11527617 11527617
The above comparison indicates that the actual expenditures of the Superior Courts exceeded the approved budget200
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
ADMINISTRATIVE OFFICE OF THE COURTS AND JUDICIAL ADMINISTRATIVE DISTRICTS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Administrative Office of the Courts and Judicial Administrative Districts as
presented on page 14 of unit report provided for expenditures totaling 103230000 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
103230000
00
103230000
17792717
00
17792717
103230000
121022717
17792717
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
00
103230000
6675136
127697853
6675136
24467853
EXPENDITURES
Administrative Office of the Courts
Institute for Continuing Judicial Education
Judicial Administrative Districts
48473400 S
12120000
42636600
72941232
12085576
42567628
24467832
34424
68972
Excess of Funds Available over Expenditures
103230000

127594436
103417
24364436
103417
The above comparison indicates that the actual expenditures of the Administrative Office of the Courts and Judicial
Administrative Districts exceeded the approved budget
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
expenditures totaling 17500000 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
17500000
17500000
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
17500000 17250653 249347
249347 249347STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
201
JUDICIAL SYSTEM
COURT REPORTING OF THE JUDICIAL COUNCIL BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AJ1D EXPENDITURES
The total approved budget for the Board of Court Reporting of the Judicial Council as presented on page 12 of unit
report provided for expenditures totaling 1229300 A comparison of anticipated funds available and budgeted expendi
tures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
1229300 00 1229300 5 1229300 1633338 2862638 2862638 00 00 1633338 1633338
1229300 1633338 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
INDIGENT DEFENSE COUNCIL GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Indigent Defense Council as presented on page 12 of unit report provided
for expenditures totaling 34380500 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
34380500
00
34380500
34380500
3938458
38318958
00
3938458
3938458
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
5425100
5425100
Central Operations
Grants
Excess of Funds Available over Expenditures
343 805 00 43744058 9363558
s 25 318 000 805 00 00 2941531 39635731 441531 7755231
343 805 00 42577262 8196762
1166796 1166796
The above comparison indicates that the actual expenditures of the Georgia Indigent Defense Council exceeded the
approved budget202
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
JUDICIAL QUALIFICATIONS COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
for expendturesPoIlinaUS5foofSrnohe fdicial ual itions Commission as presented on page 12 of unit report provided
aviaEifandxpenitureV fUdS Vallable ad budeted expenditures to actual funds
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
BUDGETED
5600000
5600000
OVER
UNDER
5600000 3752560 1847440
1847440 1847440
JUDICIAL SYSTEM
JUSTICE COURTS TRAINING COUNCIL GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
nrmii tal aPPJved budget for the Georgia Justice Courts Training Council as presented on page 12 of unit report
acua funds avaflahlUrestotali9 1100000 A comparison of anticipated funds available and budgeted expenditures to
actual tunas 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
1100000 00 s 1100000 1210163 s 00 1210163
1100000 s 2310163 1210163
1100000 2310163 00 s 1210163 00

the appovedVbudgearlSn lndlCateS that the actual expenditures of the Georgia Justice Courts Training Council exceededSTATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
203
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 8750000 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
8750000 8750000 00
00 44010375 44010375
8750000 52760375 S 44010375
Cost of Operations
Excess of Funds Available over Expenditures
8750000

52760375
44010375
00
The above comparison indicates that the actual expenditures of the Council of Juvenile Court Judges exceeded the
approved budget
LABOR DEPARTMENT OF
A INSPECTION DIVISION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Inspection Division of the Department of Labor A Budget as presented on page 24
of unit report provided for expenditures totaling 70985900 A comparison of anticipated funds available and budgeted
expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
70985900 70985900
55991700 55365986
1141000 1095834
11444100 9106058
550000 585645
320000 314715
759100 759096
705000 602900
75000 5040

625714
45166
2338042
35645
5285
04
102100
69960
70985900

67835274
3150626
3150626
3150626
The above comparison indicates that Publications and Printing were overspent in the amount of 35645 This over
expenditure is in violation of Section 58 of the Supplemental Appropriations Act of 19801981 as approved March 10 1981204
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
LABOR DEPARTMENT OF
B BASIC EMPLOYMENT WORK INCENTIVE CORRECTIONAL SERVICES
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 on page 2 5 of unit report provided for expenditures
totaling 16872291500 A comparison of anticipated funds available and budgeted expenditures to actual funds availa
and expenditures may be summarized as follows
Lable
FUNDS AVAILABLE
REVENUES
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved 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
Per Diem Fees and Contracts CETA
WIN Grants
CETA Direct Benefits
Excess of Funds Available over Expenditures
262628700
16609662800
00
262628700
14100539567
8806397
00
2509123233
8806397
16872291500 S 14371974664 2500316836
169373256
16872291500
5016361400
523364600
173273100
780000
3590000
252050000
125797500
294692900
136932000
215450000
10000000
50000000
70000000
10000000000
16872291500
1 693 732 58
145 413 479 22
4880759952
426852199
139551546
7
9
166
70878
28435
75646
92013168
35734375
30640702
19459142
3082590
7760716
47194194
76 993 855 55
140 008 090 98
s 5 405 388 24
2330943578
1356 014 48
965 124 01
337 215 54
91 22
26 615 65
353 743 54
337 843 32
589 585 25
62 912 98
959 908 58
69 174 10
422 392 84
228 058 06
23006 144 45
2871482402
540538824STATE UNITS
205
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 398098500 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
3 655 670 00 3 655 670 00 00
325 315 00 325 315 52 52
s 3 980 985 00 3 980 985 52 52
3 134 866 00 3 134 462 67 403 33
193 265 00 191 422 85 1 842 15
121 311 00 118 733 17 2 577 83
48 000 00 46 536 47 1 463 53
18 410 140 00 00 18 287 139 68 45 122 32 55
293 480 00 293 480 00 00
76 760 00 76 588 49 171 51
41 453 00 41 288 46 164 54
3 53 980 300 985 00 00 3 53 974 192 131 11 35 107 89
6 853 65
6 854 17 6 854 17
206
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
MEDICAL ASSISTANCE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Medical Assistance as presented on page 20 of unit report provided
for expenditures totaling 73285213500 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 Reserved Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Postage
Utilities
Medicaid Benefits
Payments to Counties for Mental Health
Audits Contracts
Contract with Georgia Medical
Care Foundation
Medicaid Benefits Reserve 1980
Medicaid Benefits Reserve 1979
Medicaid Benefits Reserve 1978
Medicaid Benefits Reserve 1977
Medicaid Benefits Reserve 1976
Adult Emergency Dental Services
Reserve 1980
Adult Emergency Dental Services
Reserve 1979
Payments to Counties for Mental Health
Reserve 1980
Payments to Counties tor Mental Health
Reserve 1979
Payments to Counties for Mental Health
Reserve 1977
Federal Disallowance Reserve
Nursing Home
Excess of Funds Available over Expenditures
17567169300
49006610900
1575048900
17567169300
37805903750
1571923765
OVER
UNDER
00
111200707150
3125135
68148829100 56944996815 11203832285
5136384400
4413316158
723068242
732 852135 oo s 613 58312973 1119 26900527
5 211211 00 5 15949715 5171385
245299 00 23434708 1095192
117834 00 10967408 815992
107345 00 8430594 2303906
30095 00 2481600 527900
7 235132 00 7 00213934 23299266
318516 00 28683466 3168134
206365 00 20075491 561009
6 590430 00 6 61681884 2638884
696620 00 66261698 3400302
77116 00 7253886 457714
546 734900 00 475 88774087 70 84715913
9 416606 00 7 69437008 1 72223592
546500 00 41546828 13103172
1 445986 00 1 42739299 1859301
104 015388 00 70 23215973 33 78322827
31 796495 00 1 31877184 30 47772316
9 025271 00 4583455 9 07110555
1 555355 00 36279300 1 91814800
691937 00 47435986 1 16629686
182006000
93661000
338279800
2052900
435300
62338400
73285213500
11886286
161886
148499756
2052900
11232
00
170119714
93499114
189780044
00
446532

62338400
57817315618 15467897882
3540997355 3540997355
The above comparison indicates that Per Diem Fees and Contracts were overspent in the amount of 2638884 This
overexpendlture is in violation of Section 58 of the Supplemental Appropriations Act of 19801981 as approved March 10 1981STATE UNITS
207
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
OFFENDER REHABILITATION DEPARTMENT OF
A OFFENDER REHABILITATION DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Offender Rehabilitation A Budget as presented on page 28 of unit
report provided for expenditures totaling 12252580700 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 Reserved 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
Utilities
Payments to Central State Hospital
for Meals
Payments to Central State Hospital
for Utilities
Court Costs
Inmate Release Funds
County Subsidy
County Subsidy for Jails
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
11755394200
282055600
215130900
12252580700
117 553 942 00 0 0
2 480 484 37 340 071 63
1 997 607 77 153 701 23
122 032 034 14 493 772 86
41448289
12252580700 12244651703
6180284300
1353104100
65167400
39501200
14847900
222977800
47873900
94748300
79095100
255242700
2282504300
84000000
376360800
131720000
40400000
38516700
58500000
457855000
33025000
126501700
97720000
67604500
105030000
12252580700 5

6169306447
1303750541
58741823
39499395
13965620
216975375
45147170
91876633
78053404
245094700
2276359310
84000000
369829119
123355900
38715695
38356336
60026790
457388000
30610000
123878803
87347809
67629435
104186295
12124094600
120557103

41448289
7928997
10977853
49353559
6425577
1805
882280
6002425
2726730
2871667
1041696
10148000
6144990
00
6531681
8364100
1684305
160364
1526790
467000
2415000
2622897
10372191
24935
843705
128486100
120557103
The above comparison indicates that Inmate Release Funds were overspent in the amount of 1526790 and Central Repair
Fund was overspent in the amount of 24935 These overexpenditures are in violation of Section 58 of the Supplemental
Appropriations Act of 19801981 as approved March 10 1981208
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
OFFENDER REHABILITATION DEPARTMENT OF
B PARDONS AND PAROLES BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Board of Pardons and Paroles of the Department of Offender Rehabilitation
B Budget as presented on page 29 of unit report provided for expenditures totaling 483535300 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
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
County Jail Subsidy
Excess of Funds Available over Expenditures
4 29922500 S 4 29922500 00
53612800 46391326 7221474
00 5138533 5138533
4 83535300 4 81452359 S 2082941
4 11834900 4 10840200 994700
12896600 11240281 1656319
24556000 23842573 713427
2101100 1540479 560621
3948600 3647974 300626
340000 182177 157823
11170300 11116699 53601
9406300 9327566 78734
3306500 3064994 241506
3975000 3637000 338000
4 83535300 4 78439943 3012416 5095357
3012416
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PERSONNEL BOARD STATE MERIT SYSTEM OF PERSONNEL ADMINISTRATION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Personnel Board Merit System of Personnel Administration as presented in
unit report provided for expenditures totaling 10243077900 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
3000000
45675900
10194402000
10243077900
3000000
37000402
10164185558

10204185960
00
8675498
30216442
38891940
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
00
4529269761
10243077900 14733455721
4529269761
4490377821
EXPENDITURES
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
308679400
9310600
5720400
12947900
1823100
136818300
20220600
7358500
496083000
10240000
33876100
9200000000
10243077900

05611471
9206752
4738975
12668370
1800274
22234626
20178029
7113568
93597851
10240000
27439136
03502976

3067929
f 103848
981425
279530
22826
14583674
42571
244932
2485149
00
6436964
396497024
9818332028 424745872
4915123693 4915123693210
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 4453149152 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 Reserved 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
Postage
Conviction Reports
Excess of Funds Available over Expenditures
4076843352
155706700
220599100
4453149152
4453149152
29580538
7561605
294735
1168524
23937500
53695352
89193800
6503500
71474600
69840100
3250000
56714100
18000000
4453149152

4066843352
130780586
164073539
4361697477
1425400
100 249 565 000 261 255 00 14 61
914 516 75
4363122877

2927161313
715508923
19845800
116359008
103265633
53101832
176050613
6323240
67588440
57942288
2546100
56616520
16004700
4318314410
44808467
1425400
90026275
30892487
40651577
9627700
493392
20671867
593520
13143187
180260
3886160
11897812
703900
97580
1995300
134834742
44808467STATE UNITS
211
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 330026300 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
323321200
5630900
1074200
322821200
6955379
00
500000
1324479
1074200
330026300
329776579 S
249721
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
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
00 2030001 2030001
3 30026300 5 3 31806580 1780280
2 40206900 2 39720271 486629
20004600 18376042 1628558
12175000 11769737 405263
790000 650145 139855
3875000 3797676 77324
1000000 905415 94585
14654800 14625992 28808
7070000 6517049 552951
30250000 30026300 3 30014615 26376942 235385
3 3649358
5429638 5429638
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 on page 32 of unit report provided for expendi
tures totaling 3501913400 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
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
3176013400
400000
325500000
3501913400
1810210500
71449800
71622400
660000
110408600
34165500
478621300
96006100
34770000
12700000
58582200
127900000
413400000
43400000
138017000
3501913400

ACTUAL
3166913400
7948
325661700
OVER
UNDER
3492583048
1808671370
69786825
69388177
657126
108302999
34062558
469831616
95742681
33897922
11500447
55549314
125739990
413399964
43399997
136360436
3476291422
16291626
9100000
392052
161700
9330352
1539130
1662975
2234223
2874
2105601
102942
8789684
263419
872078
1199553
3032886
2160010
36
03
1656564
25621978
16291626A SECRETARY OF STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
213
SECRETARY OF STATE
The total approved budget for the Secretary of State A Budget as presented in unit report provided for expendi
tures totaling 1137792400 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
1117025300
14675800
6091300
1137792400
1117025300
14624483
7606451
1139256234 S

00
51317
1515151
1463834
Transfer from Reserved 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
Authority Lease Rentals
Election Expenses
Postage
Excess of Funds Available over Expenditures
00 11 312872 39569106 312872
11 37792400 1776706
6 41562600 6 36878222 S 4684378
1 28281600 1 27601015 680585
18993800 16005277 2988523
3300000 3296793 3207
33274300 32451943 822357
7941200 7927389 13811
38940700 38765147 175553
35282200 34751432 530768
19430600 18664566 766034
40418700 40106237 312463
1 27366700 1 27366700 00
40000000 27090691 12909309
3000000 3000000 00
11 37792400 11 13905412 23886988
25663694 s 25663694
214
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
SECRETARY OF STATE
B REAL ESTATE COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Real Estate Commission of the Secretary of State B Budget as presented in unit
report provided for expenditures totaling 80333100 A comparison of anticipated funds available and budgeted expendi
tures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
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
OVER
UNDER
79998100 79998100 00
335000 335885 885
80333100 80333985 885
42230000 40966073 1263927
16407200 15966685 440515
1100000 866676 233324
1000000 994900 5100
2800000 2650563 149437
184000 182747 1253
5441900 5149433 292467
2730000 2730000 00
1360000 1257808 102192
7080000 80333100 6757501 77522386 2811599 322499
2810714
2811599
SUBSEQUENT INJURY TRUST FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The Subsequent Injury Trust Fund does not submit a budget for approval to the Office of Planning and BudgetSTATE UNITS
215
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 133926102102 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
38761299800 S
57383370070
1160880432
97305550302
38761299800 00
12104418936 145278951134
1485759205 324878773
52351477941 1449540723 61
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
36620551800
133926102102
456 035 638 60
979 550 418 0 1
8903012060
35971060301
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
State of Georgia General Obligation
Debt Sinking Fund
Mass Transit Grants
Harbor Maintenance Payments
Capital Outlay Airport Development
Capital Outlay Airport Operational
Improvements
Capital Outlay Airport Approach Aid
Excess of Funds Available over Expenditures
120 108 818 00
51 235 984 13
2 044 959 00
1 937 419 84
729 776 41
4 598 197 09
1 342 531 00
950 788 00
1 134 369 71
14 400 440 62
100 771 837 12
24 948 877 00
373127400
820254810
85000000
72000000
125320100
30000000
133926102102
11200009943
4115241097
135756297
97116161
60173113
221312471
109480634
94295900
113053468
764485038
45196067299
2494887650
372977338
819538768
85000000
66912129
1 141 295 059 780 76 00
660 899 912 82
318 650 505 1 9
8 108 71857
10 083 57316
687 39603
1 966 25823
128 04528
1 2 385 07238
247 72466
7 82900
3 83503
1 6 755 59024
1648 811 16413
1 50
1 50062
7 16042 00
50 87871
112 14124
4 22000
167836110820
31865050519216
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
VETERANS SERVICE STATE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Department of Veterans Service as presented on page 14 of unit report
provided for expenditures totaling 1206011500 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
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Postage
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
9 55465200 9 55465200 00
2 50546300 2 28723836 218 22464
12 06011500 11 84189036 218 22464
2 73801500 8303700 2 63577332 8213174 102 24168 90526
7981200 7574844 4 06356
2090000 2055241 34759
5500 5488 12
12058400 12027660 30740
5250000 5053798 1 96202
600000 532756 67244
2658000 2653176 4824
99600 99600 00
6 21418500 6 07761875 136 56625
2 67145100 2 67145100 00
4600000 4042000 5 58000
s 12 06011500 s 11 80742044 3446992 252 34 69456
46992
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
217
WORKERS COMPENSATION STATE BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
approved budget for the State Board of Workers Compensation as presented on page 16 of unit report
upenditures totaling 355332900 A comparison of anticipated funds available and budgeted expenditures
The total
provided for expenditures totaling
to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Postage
BUDGETED
ACTUAL
OVER
UNDER
Excess of Funds Available over Expenditures
5 3 53766400 1566500 3 53766400 1448651 00 117849
3 55332900 3 55215051 117849
5 2 80215000 9839800 5353600 2 77143533 9476049 4837541 3071467 363751 516059
4350000 4276414 73586
2636400 2590994 45406
11660000 10107354 1552646
21906100 21797028 109072
6041200 5989149 52051
8221400 5109400 7706899 4975932 514501 133468
3 55332900 S 3 48900893 6314158 6432007
6314158
219
SECTION II
REPORT OF THE STATE AUDITOR OF GEORGIA
OF
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIAGENERAL COMMENTSGENERAL COMMENTS
223
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 1981
Section I of this report deals with the financial operations of all State agencies for the fiscal year ended
June 30 1981
FINANCIAL CONDITION
The Combined Balance Sheet of all units of the University System of Georgia as presented on pages 232 and 233 shows
there was an unreserved fund balance surplus in Budget Funds of 50956101 at June 30 1981 Budget Funds include
Resident Instruction Fund Other Organized Activities and Unexpended Plant Fund
The combined fund balances of Auxiliary Enterprises were 2596313068 These fund balances were retained by the
individual 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 1981 were subject to
the provisions of the grants and contracts under which the funds were received
The fund equity of the Expended Plant Fund was 115166063569 at June 30 1981 which represents the accumulated
balances of funds expended by 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 1981 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 Fund Balances
Reserved
Unreserved
Total Funds Available
EXPENDITURES
Personal Services
Operating Expenses
Capital Outlay
Other
39626244400 39626244400
12947509034
21791047408
12947509034
17250335884
00
00
4540711524
74364800842 69824089318 4540711524
809446782
556441517
29895210
00
779551572
556441517
75730689141 S 69853984528 5876704613
51652070597 49140150331
19033788262 17362831984
2417469373
610851790
2417469373
610851790
2511920266
1670956278
00
00
73714180022 69531303478
2016509119 322681050
4182876544
1693828069
5876704613
Excess of Funds Available over Expenditures
75730689141 69853984528
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 62 and 63 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 73065764100GENERAL COMMENTS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
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
BUDGETED
ACTUAL
OVER
UNDER
Allotments from Board of Regents of
the University System of Georgia
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfers from Fund Balances
39626244400
33436519700
39626244400 S 00
30197844918 3238674782
73062764100 6982408 9318 3238674782
3000000
29895210
26895210
73065764100 69853984528 S3211779572
EXPENDITURES
Personal Services
Education General and Departmental Services 41887255800 41623749074 263506726
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Capital Outlay
Office of Minority Business Enterprise
Special Desegregation Programs
Satellite Medical Facility Program
Agricultural Research
Advanced Technology Development Center
Capitation Contracts for Family Practice
Residency
New Program Development Contracts for Family
Practice Residency
Residency Capitation Grants
Student Preceptorships
Livestock Disease Research
Capital Outlay Eugene Talmadge Memorial
Hospital Renovations
Excess of Funds Available over Expenditures
8267893200
13364894200
6250740600
2678580300
10000000
25000000
50000000
6000000
19000000
98400000
30000000
127500000
13500000
7000000
230000000
7516401257
751491943
125 962 108 30 7 686 833 70
47 666 211 54 14 841 194 4 6
24 174 693 73 2 611 109 27
99 997 38 2 62
249 965 11 34 39
499 999 29 7
59 734 90 265 I 0
184 472 50 5 527 50
957 000 00 27 000 00
309 869 56 9 869 rf
1 275 000 00 0 0
125 000 00 10 000 no
70 266 06 266 at
2 277 213 10 22 786 90
73065764100 6 9531303478 3534460622
322681050 322681050
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
The above comparison indicates that New Program Development Contracts for Family Practice Residency was overspent in
the amount of 986956 and Livestock Disease Research was overspent in the amount of 26606 These overexpenditures are
in violation of Section 58 of the Supplemental Appropriations Act of 19801981 as approved March 10 1981
A comparison of approved budget to total funds available and expenditures by units of the University System of Georgia
is presented on pages 306 through 350 of this report
Reports of all units of the University System of Georgia with fuller detail and analysis are on file in the State
Auditors office and are open to public inspection
AUDIT FINDINGS
Unusual comments made in the individual audit reports by units of the University System of Georgia are quoted as
followsGENERAL COMMENTS
225
AUDIT FINDINGS continued
GRADUATE INSTITUTIONS
GEORGIA INSTITUTE OF TECHNOLOGY
FACILITIES MANAGEMENT SYSTEM
The audit report for the fiscal year ended June 30 1980 stated that the Physical Plant Department of Georgia
Institute of Technology had begun construction in April of 1978 of a computerized system to regulate and monitor the
temperature to provide security and to act as a surveillance device for maintenance problems in buildings throughout the
campus
Funds budgeted and appropriated for Operating Expenses in prior years were expended for the Capital Outlay pro
ject referred to above through Physical plant operations These expenditures were charged to Utilities by the Institute
but were actually paid to the Engineering Experiment Station for Contracted Services rendered on this project Total
accumulated expenditures on this project at June 30 1980 amounted to 72567353
In the year under review additional expenditures of 11100271 for the above project costs were recorded on the books
and records of Georgia Institute of Technology as Operating Expenses Adjustments have been made to reflect expenditures
of 11100271 as additions to Investment in Plant in unit report
Future expenditures for this project should be budgeted as Capital Outlay and recorded accordingly on the books and
records of the Institute
AGENCY FUNDS PRIVATE TRUST
The Private Trust Funds are used to account for assets held by the Institute in a trustee capacity or as an agent for
individuals private organizations other governments andor other funds On June 30 1981 the Private Trust Funds had
cash deficits totaling 4805813 in various funds due to disbursements being made in excess of cash on hand at the time the
disbursements were made Many of the deficit balances represent disbursements made in June 1981 on which funds from the
third parties had not be secured However in several instances the deficits represent disbursements made over a long
period of time on which no funds have been secured from third parties to cover these deficit balances It is a violation of
the trust agreements for the Institute to expend funds for third parties for purposes other than those designated by the
party for whom the funds are held Payments should not be made in excess of funds available Unrecovered deficits are the
responsibility of the person who authorized the disbursements
PERSONAL SERVICES AND TRAVEL
The Georgia Institute of Technology is required by the State Auditor to submit quarterly a listing of personal services
and travel expense paid These listings are recorded by the State Auditor on electronic data processing equipment and a
detailed listing of personal services and travel expense is published annually by the State Auditor for each unit of the
University System of Georgia The Reconciliation of Personal Services and Travel shown on Schedule 19 of unit report
reflects unlocated differences of 820116 for personal services and 56737 for travel expense These amounts represent
unidentified differences between the detail listings submitted to the State Auditors office by the Institute and the
amounts recorded as expense in the Personal Services and Travel Expense accounts of the Institute
Appropriate internal controls should be implemented by the Georgia Institute of Technology to ensure that all
quarterly listings of personal services and travel submitted to the State Auditors office are reconciled to the Institutes
formal accounting records
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 University226
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 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 years ended June 30 1979 and June 30 1980 student loans collected were 25948 and 3300 respectively
leaving a balance of 888536 to be collected
RESIDENT INSTRUCTION FUND
UNFUNDED SPONSORED OPERATIONS
In the year under review Albany State College made an adjustment of 2635014 to the fund balance in Resident
Instruction Fund for unfunded Sponsored Operations This adjustment is reflected on Exhibit B of unit report Normally
the entire cost of Sponsored Operations should be paid by the grantor of the specific grant The adjustment of 2635014
to Resident Instruction Fund for overruns in Sponsored Operations indicates possible participation with educational funds
in unallowable expenditures In the future Albany State College should review proposed budgets for such grants and pro
vide that any grantee participation be specifically limited to costs that can normally be expended by Resident Instruction
Fund
DEFERRED FEES
Audit reports of prior years have called attention to the fact that some student fees have been deferred This
practice continued during the year under review There is no provision in the policies of the Board of Regents for exten
sion of credit to students for tuition or related expenses Officials approving extensions of credit or fee deferments
could be held personally responsible for losses incurred by the College in the delivery of goods and services It is
strongly recommended that the practice of extension of credit and deferment of fees be discontinued immediately It is
also recommended that legal means be used to collect all outstanding balances
RETURNED CHECKS
The cash balance at June 30 1981 included 82556 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 Students Loan
Fund did not balance with subsidiary accounts receivable records Periodic reconciliation of general ledger accounts to
subsidiary records is necessary to insure proper control
INVENTORY OF EQUIPMENT
In the year under review it was noted that equipment inventory records maintained by Albany State College were
inadequate Subsidiary records on equipment inventory placement and location should be updated immediately when equipment
is moved from one campus location to another
COLUMBUS COLLEGE
RETURNED CHECKS
The cish balance at June 30 1981 included 588697 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 checksGENERAL COMMENTS
227
L AUDIT FINDINGS continued
II SENIOR COLLEGES continued
I FORT VALLEY STATE COLLEGE
CASH
The audit report for the year ended June 30 1980 recommended that the following improvements be made in the cash
management procedures at Fort Valley State College
Procedures should be established to recover the 1646936 in returned checks on hand at
June 30 1980 and to recover any checks returned as soon as possible when such transactions occur
In the period under review no improvements were made in procedures regarding returned checks At June 30 1981
returned checks on hand totaled 2541846 which represents an increase of 894910 from the prior year
It is again recommended that appropriate internal controls be established to safeguard the College against loss from
returned checks
STUDENT ACCOUNTS RECEIVABLE
At June 30 1981 accounts receivable due from students were shown in the following funds
A list of amounts due from students for all funds and summarized by the fiscal year in which the accounts were created is
as follows
Resident Instruction Fund
Auxiliary Enterprises
Student Activities Fund
7459146
7871219
1228262
16558627
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1400
41065
42635
86085
1200
22500
61785
314561
1505170
1364475
2719021
4913327
2131623
3353780
16558627
These balances have accumulated largely because of extension of credit to students who had no approved student aid to
fund tuition costs and related expenses There is no provision in the policies of the Board of Regents for extension of
credit or deferment of any student fees Officials approving extensions of credit or fee deferments could be held
personally responsible for losses incurred by the College in the delivery of goods and services It is recommended that
the practice of extension of credit and deferment of fees be discontinued immediately It is also recommended that legal
means be used to collect all outstanding balances
DEFICITS TO BE FUNDED FROM SUBSEQUENT YEARS OPERATIONS
At June 30 1981 the deficit in the Auxiliary Enterprises was 59944216 and the deficit in the Student Activities
Fund was 3802673 The deficit in Auxiliary Enterprises decreased 5263309 and the deficit in Student Activities
Fund increased 916020 respectively from the beginning balances at July 1 1980 These deficits have a direct relation
to the lack of sufficient funds to meet obligations of all funds of the College on a current basis
INVESTIGATION PENDING
As of the date of this audit an investigation is being conducted by the Georgia Bureau of Investigation regarding an
alleged embezzlement of approximately 290000 from Sponsored Operations of the Resident Instruction Fund Findings of
this case will be reported in the audit report for the subsequent fiscal periodGENERAL COMMENTS
AUDIT FINDINGS continued
SENIOR COLLEGES continued
NORTH GEORGIA COLLEGE
AUDIT SAMPLE
As a part of our audit a stratified monetary precision sample was used to test compliance with the system of internal
control at North Georgia College for the period July 1 1980 through June 30 1981 using transactions drawn from the
detailed accounting transaction history provided by the College The results from examining this sample disclosed thirty
four compliance deviations Compliance deviations are individual transactions which were not processed correctly in
accordance with the system of internal control represented by North Georgia College as being in existence and also as being
functional Moreover these compliance deviations may be accurately described as gross errors of misclassification Even
though the arithmetic monetary valuation of these compliance deviations appear to be carried at an amount which is itself
neither overstated nor understated nevertheless the serious effect of an error of misclassification is to overstate the
accounts involved while at the same time understating others
The assurance or reliability statement which was attributable to this sample at its initial design was as follows
If all underlying source documentation and substantiation for each transaction randomly drawn is properly examined and
found to be free of compliance deviations then there is a 95 probability that the population does not include more than
513861 in transactions which are not in compliance with the system of internal control out of a total population amount of
277220831 for the period July 1 1980 through June 30 1981 Based upon the thirtyfour compliance deviations
discovered the revised reliability statement is as follows There is a 95 probability that the population will include
more than 13861 in transactions which are not in compliance with the system of internal control and that additionally this
figure could be as much as 22615590 for the period July 1 1980 through June 30 1981
CLASSIFICATION ERRORS
As part of our audit an examination of the Supplies and Materials expenditure account was made to test consistency in
applying the prescribed State object code classifications at North Georgia College for the year ended June 30 1981 The
results of this examination disclosed classification errors which amounted to 18 of the total charges to this expenditure
account in Resident Instruction Fund General Operations and 10 of the total charges to this account in Resident
Instruction Fund Sponsored Operations Consistency in accounting procedures is the foundation for accurate reporting and
interpretation of financial information
The problems encountered with the audit sample and classification errors were discussed in detail with College
personnel and assurances were given that corrective action was being implemented
SAVANNAH STATE COLLEGE
LOAN FUND
In the year ended June 30 1979 Savannah State College made adjusting entries to correct the outstanding loan
balances of the National Direct Student Loan Fund However there was no audit trail available for the auditors to verify
the accuracy of these adjustments
At the close of this audit the student receivable control account of the National Direct student Loan Fund remained
out of balance with the subsidiary detail furnished by the Wachovia Bank Winston Salem North Carolina which renders an
accounting service for these loans Savannah State College is currently in the process of balancing the subsidiary student
receivable detail with the control account
DEFICITS TO BE FUNDED FROM SUBSEQUENT YEARS OPERATIONS
At June 30 1981 the deficit in the Auxiliary Enterprises was 10614 946 and the deficit in the Student Activities
Fund was 3225441 These deficits have a direct relation to the lack of sufficient funds to meet obligations of all funds
of the College on a current basisGENERAL COMMENTS
AUDIT FINDINGS continued
SENIOR COLLEGES continued
SOUTHERN TECHNICAL INSTITUTE
INVESTMENT IN PLANT
At June 30 1981 Southern Technical Institute did not maintain a complete inventory including physical location of
all general fixed assets As of the date of this audit the Institute is updating all records relating to investment in
plant and this information should be available in the next fiscal period
WEST GEORGIA COLLEGE
LOAN FUNDS
ACCOUNTS RECEIVABLE
Subsidiary records of the National Direct Student Loan Fund were not in agreement with general ledger postings Sub
sidiary records should be reconciled monthly to general ledger controls to insure accurate financial reporting
JUNIOR COLLEGES
ALBANY JUNIOR COLLEGE
EMBEZZLEMENT OF FUNDS
In the year under review an internal audit of the cashiers office of the Albany Junior College disclosed that funds
totaling 777140 were unaccounted for during the period beginning Maifch 1 1980 and ending January 21 1981 The College
Cashier Ms Helen Carter voluntarily confessed to the embezzlement of these funds A claim was filed through the Board
of Regents of the University System of Georgia against Ms Carters bond and a recovery was made in the amount of
700000 from the Hartford Company Appropriate adjustments were made to the accounting records of the College to
account for these funds in the year under review The outstanding accounts receivable for Restricted Funds shown on
Exhibit A of unit report includes the balance of 77140 due on this claim
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 equip
ment 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 deficiencies
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 for the deferment of student fees This practice should be discontinued immediately or
the person or persons responsible for authorizing such deferments could be held personally liable for the uncollected
amounts
LOAN FUNDS
The audit report for the year ended June 30 1980 called attention to certain inadequacies in the collection process
of outstanding student loans in the National Direct Student Loan Fund These inadequacies resulted in an abnormally high
default rate and indicated a deterioration in internal control over the entire collection process
In the year under review Middle Georgia College contracted with an outside billing agency to perform billing and
reporting services necessary to collect outstanding student loans The procedures implemented by this billing agency
appear to be adequate to improve the collection process however there is still a need of additional management overview in
the internal control of outstanding student loansCOMBINED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA232
COMBINED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1981
CURRENT FUNDS
ASSETS
Cash on Hand and in Banks
Accounts Receivable
Inventories
Investments
Investment in Plant
RESIDENT OTHER
INSTRUCTION ORGANIZED RESTRICTED AUXILIARY LOAN
FUND ACTIVITIES FUNDS ENTERPRISES FUNDS
1118657612 174027781 681762299 1853872897 260835594
1418702473 959702523 1861525768 141742988 00
392601940 130569721 00 684545766 00
00 00 00 3812268 3402917461
00 00 H 00 00
Total Assets
2929962025 1264300025 1179763469 2683973919 3663753055
LIABILITIES AND FUND EQUITY
Liabilities
Fund Equity
Investment in General Fixed Assets
Fund Balances
Reserved
Unreserved
Designated for Subsequent Years
Expenditures
Surplus
Total Fund Equity
1445376269 801719930
00
00
1453408750 448260637
00 87660851
00
00
00
00
00 1951856405 3663753055
00 00 1179763469 644456663
31177006 14319458 H 00
00
00
1484585756 462580095 1179763469 2596313068 3663753055
Total Liabilities and
Fund Equity
2929962025 1264300025 1179763469 2683973919 3663753055
The accompanying notes are an integral part of these financial statementsCOMBINED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1981
233
AGENCY FUNDS
ENDOWMENT
FUNDS
PLANT FUNDS
UNEXPENDED
EXPENDED
STUDENT
ACTIVITIES
PRIVATE
TRUST
1981
TOTALS
Memorandum
Only
1980
1427094006 636549854
00 594939726
00 00
1363949519 4206937
00 246191011 1499249751 6534716207 6232691601
00 14406486 18678424 5009698388 5088564663
00 00 00 1207717427 1098128377
00 2572048 21875 4777480108 4734420202
00
00 115166063569
00
00 115166063569 112218582265
2791043525 1235696517 115166063569 263169545 1517950050 132695675699 129372387108
00 1202965510
00 23523980
00 3561246540 4228334442
00
00 115166063569
00
00 115166063569 112218582265
2791043525 27271370
00 00
00 5459637
00 92397978 1517950050 11945941770 11408578638
00 147247587
00 00
00 1971467719 1493014105
00 50956101 23877658
2791043525 32731007 115166063569 239645565 1517950050 129134429159 125144052666
2791043525 1235696517 1151660 6 35J69 2 63169545 1517950050 132695675699 1 293 723 871 08235
CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA236
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 1981
CURRENT FUNDS
RESIDENT INSTRUCTION FUND
FUNDS AVAILABLE
REVENUES
STATE FUNDS
Allotments from Board of Regents of the
University System of Georgia
OTHER REVENUES RETAINED
Gifts and Grants
Federal Agencies
State Agencies
Other States
Counties and Cities
Private
Restricted For Student Aid
Unrestricted
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 Fund Balance
Reserved
Unreserved
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
31594982800
1383190
72225642
73663082
8747515856
21111903
27053558
873078176
1014019887
57299519
302730000
292382169
SPONSORED
OPERATIONS
31594982800
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
6316185000
49 824 359 01 49824 35901
10 884 092 01 10884 63451
166 877 67 166 87767
899 315 04 899 31504
15 719 529 68 15733 36158
6 563 963 00 6563 96300
722 84794 25642 76723 7 7 898 898 325 325 38
84 058 136 41 S 38
87475 15856 969 796 88
1 179 212 64 1390 33167 3 122 41
270 53558 84 101 89
345 411 63 9076 19339 37 339 485 30
10140 19887 8 566 505 68
572 99519
3027 30000 555 700 00
2923 82169 371 694 30
11408854150 8558276068 19967130218
43003836950 8558276068 51562113018
3779601
3779601
3779601
5578873184
5 11895058184
3779601
Total Funds Available
43007616551 8558276068 51565892619 11895058184
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
31079629876
1807223339
1005980211
4655391
17432674
4430261750 35509891626 7013174688
142282848
68119372
344682527
678759
1949506187
1074099583
349337918
18111433
414589899
276319696
1059876
3683424
33914921491 4986025256 38900946747 7708827583

421457332
93258373
46607579
1760761731
782878835
1829326073
526624322
52473654
5583252
109651573
6519158
18192280
282094130
1803350483
154192724
56276409
587214597
320482504
173357321
233479694
13734604
11911629
639011349
94684645
6888873
43636797
3486462
496934058
740901632
169953360
78689129
443988497
29893359
15469243
55794726
257077885
236714870
654937026
106992977
58519208
2399773080
877563480
1836214946
570261119
55960116
5583252
606585631
747420790
151761080
360783259
2247338980
184086083
71745652
643009323
577560389
410072191
171054146
45877731
25001422
1462244779
187005446
331903690
88229466
14457150
827113
843844
25459144
91489903
757540964
13906603
70679942
187858280
55545474
72367963
8993917770 3572250812 12566168582 3602293060CONSOLIDATED 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 1981
237
ORGANIZED ACTIVITIES
SPONSORED
OPERATIONS
AUXILIARY
ENTERPRISES
UNEXPENDED
PLANT
FUND
1981
TOTALS
Memorandum
Only
1980
6316185000
1715076600 39626244400 35013749300
761270463
350898098
5818062
17205184
2446907962
25000
3582124769
142621574
761270463
350898098
5818062
17205184
2446907962
25000
789832538
43
07
719573
96979688
312241
8410189
3876570104
856650568
55570000
37169430
547860978
2178727504
1818072097
212065925
207862842
423877822
382
145
3
335
08211
22219
85000
41300
9418274
960
1904
329
1408
75004
97918
73873
66758
42803798
423877822
57819
14538
225
1075
40537
6564
8714
129475
93923
3298
22141
66352
18706
4102
14575
83768
05829
21688
85420
21300
76454
09034
56522
43326
91251
35413
70455
32202
358300000
580218239
00
53202
14103
347
1160
33478
5684
8793
94541
10238
55681
72533
74052
53921
81827
116771
78657
1975
19549
54835
17388
3693
42793
13138
39879
82234
94476
97328
09493
358300000
509124084
00
3724746343 9303619527
3724746343 15619804527
4540711524 927095173 34738556442 30154603425
4540711524 2642171773 74364800842 65168352725

3724746343 15619804527
779551572
556441517
1335993089
5876704613
809446782
556441517
806544582
475015282
26115609
26115609 1365888299 1281559864
2668287382 75730689141 66449912589
2274126208
9287300896 2230903645
408 632 24 4 554 531 23 881263 92
283 284 37 3 046 481 33 622795 08
1 869 650 32 1 880 249 08 1 304840 76
931 00 37 765 24 1266 45
25 303 760 01 S 102 392 035 84 25 119202 66
1 676 331 13 3 386 872 59 112612 74
90 787 15 549 564 46 227978 03
16 416 18 266 430 40 6121 56
4 397 572 93 19 020 020 72 3 267256 45
421 844 96 2 291 899 42 1 387399 33
318 240 20 3 637 277 10 4 828201 90
412 519 78 1 294 814 44 1 203333 58
11 047 06 155 618 56 137772 64
322 00 8 593 13 2349 00
4 835 250 86 00 13 274 250 30 00 41127 98
281 244 78 535 836 22 842679 21
150 461 29 1 065 360 32 306320 50
1 644 766 91 9 220 176 55
145 033 15 284 099 18 19663 59
21 446 69 728 246 11 2 249664 64
138 955 85 2 017 538 65 1 051625 64
396 471 22 951 925 96 369404 86
1 815 156 28 2 538 835 91 656051 13
11 943 703 42 47 966 634 02 16 709562 78
47028096167
2493085702
1441027224
667846902
22014602
41607935537
2098536890
1174895777
615960507
56890071
51652070597 45554218782
1004885559
184747226
85774404
4628500797
1245493355
2682762846
820075921
85299236
6677465
612025859
747445790
289612623
497951341
3169356635
214462360
369536727
949925752
709693471
729560895
895516548
156252482
70186440
4315808362
1033999407
2358594719
890696323
78792332
6369186
550925432
616338379
295292890
489668774
2878346756
131527897
326780856
861596032
680155455
570381520
19033788262 17207229790238
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 1981
CURRENT FUNDS
RESIDENT INSTRUCTION FUND
OTHER
EXPENDITURES continued
CAPITAL OUTLAY
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Retirement
Other Costs
Motor Vehicle Expenses
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
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Total Capital Outlay
OTHER Schedule by Units pagej 302303
Personal Services
Salaries and Wages
Employers Contributions for
F IeA
Group Insurance
Liability Insurance
Other Costs
Travel
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
Rents Other Than Real Estate
Insurance and Bonding
Tuition and Scholarships
College Work Study Program
Scholarships Fellowships Prizes
Awards and Other
Other Expenditures
Publications and Printing
Equipment Purchases
Real Estate Rentals
Computer Charges
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Capital Outlay
Other Costs
Supplies and Materials
Publications and Printing
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Total Other
Total Expenditures
Excess of Funds Available over Expenditures
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
46081358
1453599
569816
48104773
1512848
1836051
38500
17124
10474019
618795
542339
121273
1995
230150
1685641
19746270
84996178
S 42993835439
SPONSORED
OPERATIONS
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
46081358 18182524
1453599 569816 1019414 173016 6467
48104773 19381421
1512848 1836051 38500 1197258 24737 3793877 6522
66400 17400 651
17124
10474019
618795
542339
121273
1995
230150
1685641
19746270
6550000
154892
698742
4213605
4936
284343
7618962
254186956
13781112
84996178 298134302
8558276068 51552111507 11609254945
00 13781112 285803239
43007616551 8558276068 51565892619 11895058184
The accompanying notes are an integral part of these financial
statementsCONSOLIDATED 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 1981
239
ORGANIZED ACTIVITIES
SPONSORED
OPERATIONS
TOTALS
UNEXPENDED Memo randum
AUXILIARY PLANT On lyl
ENTERPRISES FUND 1981 1980
7463052 95377 93185 85597 7463052 95377 93185 85597 3769589 7871 7704 13496
7737211 8516217 30628048 7737211 8516217 30628048 3798660 00 20990165
1 01137597 1 01137597 l 91699661
2 07703689 378450 303220 8653688 151424 2 07703689 378450 303220 8653688 151424 l 65188491 214000 787675 7590419 517991
2 46713213 2 46713213 l 47056830
66181078
1739365538
66181078
1739365538
82420480
1385606081
2417469373 2417469373 2005870453
181 825 24
10 194 14
1 730 16
64 67
193 814 21
11 972 58
247 37
37 938 77
65 22
174 00
6 51
65 500 00
1 548 92
6 987 42
42 136 05
49 36
2 843 43
76 189 62
2541 869 56
3724746343
00
298134302
15334001288
285803239
4182876544
1693828069
126310
37000
3724746343 15619804527 5876704613
2 108 166 820 760 00 00
s 2 277 213 10
5 26 451 230 906 966 83 99
S 26 682 873 82
64263882 55308115
2473013 1832803
742832 646050
6467 329
67486194 57787297
2710106 1395933
24737 00
5629928 1189527
45022 37050
32707
83800 16535
651 00
17124 00
17024019 12967092
773687 775198
1241081 675504
4334878 991479
110000
6931 00
514493 186395
9304603 4826398
273933226 104387210
126310 00
37000 00
2 108 166 820 760 00 00
6 108 517 90
737 20 141 165 800 091 22 19
757 306 891 41
00 00
1 853 783 25
649 14 526 972 973 152 50 39
664 499 125 89
241
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
NOTES TO FINANCIAL STATEMENTS
242
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1981
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
BASIS OF ACCOUNTING
Units of the University System of Georgia maintain their Current Funds and Unexpended Plant Funds in accordance with a
comprehensive basis of accounting called the Modified Accrual Basis This basis of accounting is defined as that method of
accounting in which expenditures other than accrued interest of general longterm debt are recorded at the time liabilities
are incurred and revenues are recorded when received in cash except for material or available revenues which should be
accrued to reflect properly the taxes levied and the revenues earned
The Agency Funds Student Activities are maintained on the Accrual basis of accounting
The Loan Funds Endowment Funds and Agency Funds Private Trust are maintained on the Cash Receipts and Disbursements
basis of accounting This basis of accounting is defined as that method of accounting in which certain revenue and the
related assets are recognized when received rather than when earned and certain expenses are recognized when paid rather
than when the obligation is incurred
DESCRIPTION OF FUNDS
CURRENT FUNDS
RESIDENT INSTRUCTION FUND
The Resident Instruction Fund accounts for the current operations of the educational program of the various units of
the University System Restricted expenditures are separately identified and matched with revenue from the Restricted
Funds
OTHER ORGANIZED ACTIVITIES
The Other Organized Activities Fund accounts for the operations of specific programs which are unique to the State of
Georgia and to the units of the University System administering the program activities Separate identity is maintained
of each program and restricted expenditures for each program are separately identified and matched with revenue from the
Restricted Funds
RESTRICTED FUNDS
The Restricted Funds account for funds awarded by grantors for restricted purposes to the various units of the
University System Such funds awarded or received are maintained in the restricted fund group and funds are transferred
to other funds only to the extent that expenditures are expended in the current period
AUXILIARY ENTERPRISES FUND
The Auxiliary Enterprises Fund accounts for the various business operations administered by the various units of the
University System These business operations are conducted for the expressed purpose of providing services to students
faculty and staff
LOAN FUNDS
The Loan Funds account for various funds held by the various units of the University System for the purpose of making
educational loans to students Separate identity is maintained of the various types of loan funds administered by each
institution
ENDOWMENT FUNDS
The Endowment Funds account for various funds held in trust by the various units of the University System for various
donors separate identity of each fund is maintained and each fund is administered under the terms stipulated by the donorUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1981
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
243
DESCRIPTION OF FUNDS continued
PLANT FUNDS
UNEXPENDED
The Unexpended Plant Fund accounts for funds administered by the various units of the University System for the purpose
of construction rehabilitation and acquisition of physical properties
EXPENDED
The Expended Plant Fund represents the book value of fixed assets owned or in control of the various units of the
University System
AGENCY FUNDS
STUDENT ACTIVITIES
The Student Activities Fund accounts for student activity funds administered by the various units of the University
System The various units act as an agent for the students of their respective unit collect activity fee assessments and
revenues from other sources and expend the available funds as budgeted and directed by the student governing body
PRIVATE TRUST
The Private Trust Funds account for the activities in which the various units of the University System act as an
agent for various governmental agencies and organizations
OTHER FINANCIAL NOTES
1 RESTRICTED FUNDS Funds for specific restricted projects transferred from the restricted fund group to other funds in
excess of funds received from various grantors are reflected as deficits on the books and records of the various units of
the University System In this report revenues sufficient to eliminate the deficits are recognized and accounts receivable
are established from the various grantors The accounts receivable shown for Restricted Funds do not reflect the actual
amount that may be due from the various grantors
2 EXPENDED PLANT FUND The balances shown as Investment in General Fixed Assets under the Fund Equity of Expended Plant
Fund on the Combined Balance Sheet represent the accumulated expenditures made for general fixed assets through Current
Funds and Unexpended Plant Fund and also include expenditures made for general fixed assets expended by the Georgia
Education Authority University on behalf of the various units of the University System Gifts of general fixed assets
are recorded at fair market value and disposals are deleted at recorded cost No depreciation has been provided on the
general fixed assetsMBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA BY FUNDS246
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 1981
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
Southern Technical Institute
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 TOTAL
290673024 78047728 60290767 429011519
217115931 214076947 48926783 480119661
49489606 102051565 7975689 159516860
2780804 630760603 119075872 747055671
27898848 15847958 6606540 50353346
21109885 19455581 3483932 44049398
42202627 208900 2921159 45332686
49287132 36536693 8312176 94136001
26268981 7965347 8167011 42401339
26121479 29275986 8802765 64200230
29005102 41800877 19675967 90481946
2022030 25996758 6490271 34509059
1894942 46300000 6252953 54447895
28544214 36614750 3504546 68663510
41845006 4655141 8498339 54998486
2165218 16088602 9128219 23051603
60698620 13527560 11439617 85665797
34446813 30262997 12531059 77240869
14858201 6108100 7514303 28480604
11247731 9441895 3307097 23996723
11965719 9443601 2295903 23705223
7352945 2608200 1144484 11105629
10089470 5224810 2100747 17415027
25143778 173115 4378137 29695030
15472781 40175 2890304 18403260
4447461 2557000 297166 7301627
10216403 4197589 1714909 16128901
8214103 10303351 1100308 19617762
17107974 147800 1521776 18777550
12394455 17113826 1548582 31056863
4543105 1820293 7196878 13560276
16182268 48725 2400182 18631175
5743000 00 1107499 6850499
00
00
1118657612
1418702473
392601940 S 2929962025
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 1981
LIABILITIES AND FUND EQUITY
FUND 3QUITY
UNRESERVED
CURRENT RESERVED FUND BALANCES
LIABILITIES FUND BALANCES SURPLUS
195668726 S 233340217 2576
215452799 260402094 4264768
122032312 36177289 1307259
423516862 322691918 846891
30486325 18338640 1528381
21403917 21750271 895210
15681219 28404049 1247418
35264413 58703401 168187
21644147 17987400 2769792
33760075 29066650 1373505
29914608 60472670 94668
6919746 26218600 1370713
24494646 29706100 247149
51732408 16291033 640069
29560762 22559800 2877924
12092128 10608333 351142
34323994 51325184 16619
26891240 47842484 2507145
8407899 20041068 31637
8876670 14523900 596153
6750017 16322828 632378
5971121 4903100 231408
7456856 9632678 325493
12083238 17255127 356665
2715440 12441604 3246216
5336153 1945360 20114
6729958 9306759 92184
8441836 11172200 3726
12075427 5665400 1036723
13524186 15637340 1895337
2256570 11233378 70328
10393353 8118775 119047
3517218 3323100 10181
429011519
480119661
159516860
747055671
503 533 46
440 493 98
453 326 86
941 360 01
424 013 39
642 002 30
904 819 46
345 090 59
544 478 95
686 635 10
549 984 86
230 516 03
856 657 97
772 408 69
284 806 04
239 967 23
237 052 23
111 056 29
174 150 27
296 950 30
184 032 60
73 016 27
161 289 01
196 177 62
187 775 50
310 568 63
135 602 76
186 311 75
68 504 99
00
00
00
S 1445376269 S 1453408750 S
31177006 S 2929962025248
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1981
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Engineering Experiment Station
Engineering Extension Division
Medical College of Georgia
Eugene Talmadge Memorial Hospital
Family Practice Residency Program
Georgia Radiation Therapy Center
University of Georgia
Agricultural Experiment Station
Cooperative Extension Service
Marine Institute
Marine Resources Extension Center
Veterinary Medicine Experiment Station
OTHER
Skidaway Institute of Oceanography
CASH ON HAND
AND IN BANKS
ACCOUNTS
RECEIVABLE
INVENTORIES
84398817 38673767 00 123072584
8517207 10474409 00 18991616
108629192 700000000 130569721 939198913
12920313 00 00 12920313
7494579 00 00 7494579
37566930 142215117 00 104648187
18416740 45284043 00 26867303
2101485 5601626 00 3500141
115805 3900000 00 4015805
1983300 13553561 00 11570261
12020323
00
12020323
174027781
959702523
130569721 1264300025
The accompanying notes are an integral part of these financial statements
UOES8
SSBBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1981
249
CURRENT
LIABILITIES
LIABILITIES AND FUND EQUITY
FUND EQUITY
RESERVED
FUND BALANCES
UNRESERVED
FUND BALANCES
SURPLUS
122957624 4951260 133 734 00 00 114960 666956 123072584 18991616
501948981 4348 872 37 00 2362695 3096937 939198913 12920313
3578600 00 3915979 7494579
101396416 26223628 3474284 3916424 11433091 00 00 00 00 00 3251771 643675 25857 99381 137170 104648187 26867303 3500141 4015805 11570261
12016246 00 4077 12020323
4482 606 37 14319458 1264300025

BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
JUNE 30 1981
251
FUND EQUITY
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
Southern Technical Institute
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 UNRESERVED
AND IN BANKS RECEIVABLE TOTAL FUND BALANCES
5 82902996 7 04995878 S 122092882 1 22092882
48719534 36724412 85443946 85443946
91537937 67162468 158700405 1 58700405
1 92667221 7 88095989 595428768 5 95428768
80930343 84962107 4031764 4031764
4116521 153309 4269830 4269830
3328082 1097829 4425911 4425911
10493621 2446815 12940436 12940436
24064799 38711574 62776373 62776373
3488892 6735563 10224455 10224455
10294145 14876083 4581938 4581938
24242637 3557941 27800578 27800578
2764955 00 2764955 2764955
5008677 11602043 6593366 6593366
24767749 27923515 3155766 3155766
3758283 04 3758287 3758287
78122 11651836 11729958 11729958
4360702 6328766 1968064 1968064
1 13883361 15113157 1229796 1229796
661118 1688365 2349483 2349483
1981902 2561448 579546 579546
884495 1043707 159212 159212
8238691 8720721 482030 482030
437149 1353639 1790788 1790788
5283460 00 5283460 5283460
799654 00 799654 799654
490797 4879247 5370044 5370044
2905661 1018954 3924615 3924615
164406 00 164406 164406
1959280 40500 1999780 1999780
4810485 60114 4870599 4870599
2582443 1825544 4407987 4407987
440508 00 440508 440508
7029639
16194240
23223879
23223879
1 681762299 S 1861525768 1179763469 S 1179763469
The accompanying notes are an integral part of these financial statements2S2
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 1981
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
Southern Technical Institute
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
361923647 27581346 76557217 00 S 466062210
237590269 6727716 56761961 00 301079946
47234040 1063017 27091307 00 75388364
623473039 28349708 179371081 00 831193828
37336726 16119074 9200201 00 12017451
22660989 4224089 11809464 00 38694542
6732722 2444199 14908314 00 24085235
50656502 1601831 25626673 00 77885006
77715359 15024166 4972459 00 57718734
38245439 3902489 17901267 00 60049195
94245831 11769413 42907001 00 148922245
14622590 1408753 15161234 00 1947397
27934479 288988 13993198 00 42216665
95289030 1423616 18519452 16 00000 116832098
21450506 4026114 10449931 00 6974461
37786192 1435759 14577871 00 53799822
59975597 2311562 24550818 00 86837977
171197943 00 18615726 00 189813669
31297834 2328786 23691733 00 57318353
11256938 993489 8141198 00 20391625
00 00 00 00 00
1401857 161679 2284019 00 3847555
10433845 771013 5296908 00 16501766
11060462 626829 6157351 00 17844642
10968205 415677 9741195 00 21125077
3873401 91771 1907006 00 5872178
8426747 82650 3832048 00 12341445
17041858 265326 4741724 00 22048908
7494559 212869 4180516 00 11887944
13207954 569004 7185038 22 12268 23174264
12318512 5053351 13748894 00 31120757
9897433 131783 9202657 00 562993
846334 336921 1460304 00 2643559
321286 00 00 00 321286
1853872897 S 141742988 S 684545766 S 38 12268 S 2683973919
The accompanying notes are an integral part of these financial statements
tamms
ILWHBUimHBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 1981
253
LIABILITIES AND FUND EQUITY
FUND EQUITY
CURRENT RESERVED UNRESERVED
LIABILITIES FUND BALANCES FUND BALANCES TOTAL
13498994 S 3 56257600 96305616 466062210
6115644 1 09111929 185852373 301079946
5306850 70081514 00 75388364
40666683 5 23647173 266879972 831193828
1619249 12581601 26218301 12017451
1590386 30221302 6882854 38694542
494559 23590676 00 24085235
70589 61184064 16630353 77885006
48982 2176500 59944216 57718734
1969212 58079983 00 60049195
4231135 1 26878569 17812541 148922245
324188 6439000 4815791 1947397
174291 31495777 10546597 42216665
1916951 72355854 42559293 116832098
376571 3263914 10614946 6974461
2597252 49706157 1496413 53799822
3162330 83675647 00 86837977
723506 89614183 99475980 189813669
75145 57243208 00 57318353
774184 19617441 00 20391625
00 00 00 00
46526 3531351 269678 3847555
00 15782914 718852 16501766
693895 15061036 2089711 17844642
721678 20403399 00 21125077
174437 2746562 2951179 5872178
94884 12105891 140670 12341445
00 18084448 3964460 22048908
68309 11819635 00 11887944
52860 17826042 5295362 23174264
00 31120757 00 31120757
5000 13507257 14075250 562993
66561 2443982 133016 2643559
00 201039 120247 321286
37660851 S 1951856405 S 644456663 S 2683973919BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
JUNE 30 1981
CASH ON HAND
AND IN BANKS
INVESTMENTS
FUND EQUITY
RESERVED
FUND BALANCES
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
Southern Technical Institute
Valdosta State College
West Georgia College

22269190
10612485
27076867
60809155
11324838
10117766
3153953
6267976
1609002
25668924
4346679
21397268
2445691
7586396
2431630
1870694
5493766
5924283
462210356
165825472
435305776
959267406
59953556
14043224
45808357
38506326
90023307
53496933
257971593
22746883
6743578
79158977
115712498
8772079
160843781
192009759
484479546
176437957
462382643
1020076561
71278394
24160990
48962310
44774302
88414305
79165857
262318272
44144151
9189269
86745373
118144128
10642773
166337547
197934042
484479546
176437957
462382643
1020076561
71278394
24160990
48962310
44774302
88414305
79165857
262318272
44144151
9189269
86745373
118144128
10642773
166337547
197934042
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
1046983 509 95901 520 42884 52042884
9844496 153 42742 251 87238 25187238
00 00 00 00
251912 4 60680 7 12592 712592
5642084 49 68755 106 10839 10610839
4558203 114 08517 159 66720 15966720
123045 1 38920 2 61965 261965
00 00 00 00
510700 24 94796 30 05496 3005496
00 00 00 00
2020775 64 96611 85 17386 8517386
1467903 98 86360 113 54263 11354263
5759366 282 97005 340 56371 34056371
2358215 1039 86713 1063 44928 106344928
63353 40600 1 03953 103953
Skidaway Institute of Oceanography
00
260835594 3402917461 3663753055 S 3663753055
The accompanying notes are an integral part of these financial statements
BBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
JUNE 30 1981
255
CASH ON HAND
AND IN BANKS
INVESTMENTS
FUND EQUITY
RESERVED
FUND BALANCES
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
Southern Technical Institute
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
1015528858
3994629
3738536
226751500
00
3884574
2398709
16983846
6700000
60333733
5150000
8931
8590261
33063960
1250000
218288
10572392
00
162319061
00
249317081
713077208
00
00
7708096
8434186
1939246
76480520
00
520 27190
6267471
38736313
00
00
45045338
00
1177847919
3994629
245578545
939828708
00
3884574
10106805
25418032
8639246
36814253
5150000
52036121
14857732
71800273
1250000
218288
55617730
00
1177847919
3994629
245578545
939828708
00
3884574
10106805
25418032
8639246
36814253
5150000
52036121
14857732
71800273
1250000
218288
55617730
00
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
2351246 2597809 4949055 4949055
11975089 00 11975089 11975089
00 00 00 00
704880 00 704880 704880
2461966 00 2461966 2461966
196318 00 196318 196318
00 00 00 00
00 00 00 00
275017 00 275017 275017
17207805 00 17207805 17207805
230540 00 230540 230540
00
00
00
S 1427094006 S 1363949519 S 2791043525 2791043525
The accompanying notes are an integral part of these financial statements256
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
JUNE 30 1981
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
Southern Technical Institute
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 INVESTMENTS TOTAL
154367237 46116397 00 200483634
26273000 00 00 26273000
74347036 355000000 00 429347036
151342850 31502599 00 182845449
48263375 6000000 888536 55151911
5140932 00 00 5140932
9073638 00 00 9073638
1363937 00 00 1363937
17654079 780264 00 18434343
2720797 18900000 00 21620797
1763855 17369550 00 19133405
7498015 9489000 00 1990985
7272969 00 00 7272969
28953616 4298600 00 33252216
29162990 71667600 00 100830590
2216591 00 00 2216591
33087877 40000 00 33127877
11673174 00 00 11673174
1095429 00 00 1095429
140355 00 00 140355
3980935 6200000 00 10180935
00 00 00 00
1147658 1858616 00 3006274
974813 795000 00 1769813
00 00 00 00
6810316 00 00 6810316
13058398 00 00 13058398
2228948 00 00 2228948
784541 9700000 00 10484541
6269136 00 3318401 9587537
564900 3900000 00 4464900
6343162 00 00 6343162
438562 00 00 438562
4467237 11322100 00 6854863
636549854
594939726
4206937 1235696517
iUUMMWa
inJLL mJIL
HIBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
JUNE 30 1981
257
LIABILITIES AND FUND EQUITY
FUND EQUITY
UNRESERVED
CURRENT RESERVED FUND BALANCES
LIABILITIES FUND BALANCES SURPLUS TOTAL
1 99489973 S 00 993661 2 00483634
26202500 00 70500 26273000
i 4 29272097 00 74939 4 29347036
1 81973014 00 872435 1 82845449
54746337 888536 482962 55151911
4779787 00 361145 5140932
6668248 288579 2116811 9073638
1295283 00 68654 1363937
17997793 00 436550 18434343
21564742 00 56055 21620797
19129730 00 3675 19133405
1990985 00 00 1990985
5540456 1732513 00 7272969
33201327 00 50889 33252216
1 00625611 00 204979 1 00830590
2215941 00 650 2216591
33076388 00 51489 33127877
11673174 00 00 11673174
1084900 00 10529 1095429
00 00 140355 140355
10180935 00 00 10180935
00 00 00 00
3006098 00 176 3006274
1633012 125001 11800 1769813
00 00 00 00
227982 6582334 00 6810316
4793900 8097070 167428 13058398
2228948 00 00 2228948
10323900 00 160641 10484541
00 9557337 30200 9587537
4461975 00 2925 4464900
6340611 00 2551 6343162
385000 00 53562 438562
6854863 00 00 6854863
12 02965510 S 27271370 S 5459637 12 35696517
258
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 1981
INVESTMENT
BUILDINGS
IMPROVEMENTS
OTHER THAN
BUILDINGS
EQUIPMENT
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
Southern Technical Institute
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
990043888
581352868
341793923
583867416
8755933600
4183221192
7642178500
17735557554
1100281413
77123117
131275026
852456722
931 711 31 11 091 347 17 1 683 797 93
258 253 82 9 611 721 97 790 879 14
2 046 858 49 13 137 051 57 460 469 79
1 277 216 58 14 805 896 28 642 786 96
628 769 68 17 692 281 41 2 011 032 26
368 286 92 15 534 768 41 1 153 947 19
48 899 00 30 759 406 21 1 672 363 12
5 580 00 14 370 796 65 758 388 64
121 415 00 10 648 274 67 349 949 00
293 541 67 14 928 012 33 994 168 01
286 692 00 17 726 712 80 2 935 956 87
195 113 34 7 618 577 67 254 658 20
1 265 631 85 27 036 040 00 1 581 043 48
260 940 94 28 343 255 38 904 222 91
6473250474
3006649718
3619284359
9735842358
398818062
431818941
535756134
532287403
773745617
538334717
1131769554
478178393
342414481
389154692
559085264
306627291
673911685
867459134
67 441 25 13 592 327 41 2270 217 83 2 815 442 62
989 112 73 6 121 236 46 114 806 11 2 215 149 55
1361 635 71 6 767 882 54 403 918 04 1 941 260 39
91 468 56 3 429 051 47 423 974 73 917 935 26
1142 470 23 5 257 193 66 259 371 41 1 708 006 28
394 001 11 8 501 279 63 1399 226 93 2 473 479 91
72 465 30 6 078 149 61 924 494 51 1 977 663 81
152 859 45 1 818 945 23 549 278 09 845 456 31
169 490 00 6 789 193 83 595 946 39 1 869 380 05
111 990 00 4 485 797 47 351 535 72 1 729 481 84
158 507 89 6 089 496 39 81 883 63 1 700 490 00
439 707 17 5 012 989 76 1170 988 31 2 335 846 16
18 400 00 9 604 044 15 617 689 18 3 287 696 83
175 873 74 8 256 943 34 442 177 65 2 097 803 90
197 990 00 2 039 668 22 219 476 20 773 029 24
Skidaway Institute of Oceanography
44946000
289719529
78765206
173344144
3895236469 71321444544 4841766307 33836544636
The accompanying notes are an integral part of these financial statements
ItmimMkSm
mrasBALANCE SHEET
259
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 1981
I
I

mm

IN PLANT FUND EQUITY
INVESTMENT
DUE TO CONSTRUCTION IN GENERAL
OTHER FUNDS IN PROGRESS TOTAL FIXED ASSETS
330676 90 S 863014817 S 18149456502 18149456502
00 00 7848346895 7848346895
00 35004854 11769536662 11769536662
1768214 51 00 28730902599 28730902599
00 00 1769503703 1769503703
00 00 1497904434 1497904434
00 00 2100194119 2100194119
00 00 2204877385 2204877385
00 30000000 2836953952 2836953952
00 141239019 2385273988 2385273988
00 11142102 4390978489 4390978489
00 48917268 2040572190 2040572190
00 74732828 1529111176 1529111176
00 00 2010726893 2010726893
00 00 2654021431 26b4021431
00 00 1113462212 1113462212
00 121799664 3783982882 3783982882
00 00 3818301057 3818301057
00 7229609 1881772520 1881772520
00 00 944030485 944030485
00 00 1047469668 1047469668
00 8564551 494807553 494807553
00 00 836704158 836704158
00 6453669 1283252427 1283252427
00 00 905277323 905277323
00 00 336653908 336653908
00 9924011 952325038 952325038
00 00 667880503 667880503
00 122938362 925976153 925976153
00 00 895953140 895953140
00 00 1352783016 1352783016
00 00 1097279863 1097279863
00 00 323016366 323016366
00
00
586774879
586774879
209889141 S 1480960754 115166063569 115166063569260
BALANCE SHEET
Mm
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
JUNE 30 1981
ASSETS
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
CASH ON HAND
AND IN BANKS
30589505
44892121
3760870
50098212
ACCOUNTS
RECEIVABLE
660000
1462090
00
00
INVESTMENTS
00 312 495 05
00 463 542 11
00 37 608 70
00 500 982 12
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
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES

416840
4919694
2766251
23918480
3340802
10267556
5346188
6204170
2592458
4375154
2347836
5575988
12811201
10976059
3774219
20000
00
862214
1228262
18900
5324522
00
00
16500
556695
20642
00
102864
00 3357379
00 4939694
529648 5295899
00 24780694
00 2112540
00 10286456
00 10670710
00 6204170
00 2592458
00 4391654
00 1791141
00 5596630
00 12811201
00 11078923
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
3408239
3374244
1389737
624984
1022730
3211268
2880175
441112
1575885
3659701
2960618
1658986
644757
5594437
755709
142800
00
58518
00
32000
70860
00
5500
47000
00
00
00
00
2900
00
00
00
00
00
00
00
00
42400
00
00
00
00
00
00
00
3551039
3374244
1448255
624984
10547
3282128
2880175
489012
1622885
3659701
2960618
1658986
644757
5597337
755709
Skidaway Institute of Oceanography
00
00
00
246191011
14406486
2572048
263169545
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
JUNE 30 1981
261
LIABILITIES AND FUND EQUITY
FUND EUUITi
CURRENT RESERVED UNRESERVED
LIABILITIES FUND BALANCES FUND BALANCES
7947398 15783778 S 7518329
1351611 27522700 17479900
00 1177500 2583370
00 00 50098212
261344 1977000 1119035
313752 3209100 1416842
00 2215500 3080399
2549695 6127150 16103849
255133 1435000 3802673
583301 1125700 8577455
558658 6966600 3145452
00 2168700 4035470
00 2262000 330458
00 1256850 3134804
1434300 00 3225441
1185827 148400 4262403
2459654 4925200 5426347
1657757 5517500 3903666
960000 1606000 985039
49625 799500 2525119
404222 684000 360033
13700 167000 444284
00 401000 653730
63097 948800 2270231
46265 410000 2423910
00 159000 330012
90255 474000 1058630
108579 1240500 2310622
109778 492000 2358840
00 00 1658986
00 346300 298457
775368 712200 4109769
344661 139000 272048

00
00
31249505
46354211
3760870
50098212
3357379
4939694
5295899
24780694
2112540
10286456
10670710
6204170
2592458
4391654
1791141
5596630
12811201
11078923
3551039
3374244
1448255
624984
1054730
3282128
2880175
489012
1622885
3659701
2960618
1658986
644757
5597337
755709
00
23523980
92397978 S 147247587 S 263169545262
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS PRIVATE TRUST
JUNE 30 1981
CASH ON HAND
AND IN BANKS
ACCOUNTS
RECEIVABLE
INVESTMENTS
FUND EQUITY
RESERVED
FUND BALANCES
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
Southern Technical Institute
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
236451317
117547345
321153462
599085899
4019529
16314511
13339271
4078104
34426142
11096225
47154783
523722
1039311
20413347
5982032
429505
9052122
10947209

00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
12101556 00
4798775 00
13657894 165 783 11
817053 00
5323173 0 0
3715334 00
2987688 0 0
565045 3 147 13
2009712 00
10212367 00
2675085 00
1441921 17 854 0 0
7324985 00
5269251 00
611189 0 0
00
00
00
00
236451317
117547345
321153462
599085899
236451317
117547345
321153462
599085899
00 40 195 29 40 19529
00 163 145 11 163 14511
00 133 392 71 133 39271
00 40 781 04 40 78104
00 344 261 42 344 26142
00 110 962 25 110 96225
00 471 547 83 471 54783
00 5 237 22 5 23722
00 10 393 11 10 39311
875 204 152 22 204 15222
00 59 820 32 59 82032
00 4 295 05 4 29505
00 90 521 22 90 52122
00 109 472 09 109 47209
00 12101556 12101556
00 4798775 4798775
00 2920417 2920417
00 817053 817053
00 5323173 5323173
00 3715334 3715334
00 2987688 2987688
00 879758 879758
00 2009712 2009712
0000 10232367 10232367
00 2675085 2675085
00 3227321 3227321
00 7324985 7324985
00 5269251 5269251
00 611189 611189
Skidaway Institute of Oceanography
675
00
00
1499249751
18678424
21875 1517950050 1517950050
The accompanying notes are an integral part of these financial statements263
I
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA264
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1981
BALANCES
JULY 1 1980
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Reserved
Unreserved Surplus
Georgia State University
Reserved
Unreserved Surplus
Medical College of Georgia
Reserved
Unreserved Surplus
University of Georgia
Reserved
Unreserved Surplus
SENIOR COLLEGES
Albany State College
Reserved
Unreserved Surplus
Armstrong State College
Reserved
Unreserved Surplus
Augusta College
Reserved
Unreserved Surplus
Columbus College
Reserved
Unreserved Surplus
Fort Valley State College
Reserved
Unreserved Surplus
Georgia College
Reserved
Unreserved Surplus
Georgia Southern College
Reserved
Unreserved Surplus
Georgia Southwestern College
Reserved
Unreserved Surplus
Kennesaw College
Reserved
Unreserved Surplus
North Georgia College
Reserved
Unreserved Surplus
Savannah State College
Reserved
Unreserved Surplus
Southern Technical Institute
Reserved
Unreserved Surplus
Valdosta State College
Reserved
Unreserved Surplus
West Georgia College
Reserved
Unreserved Surplus
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Reserved
Unreserved Surplus
Albany Junior College
Reserved
Unreserved Surplus
Atlanta Junior College
Reserved
Unreserved Surplus
Bainbridge Junior College
Reserved
Unreserved Surplus

2 31284108 5 00
02 66 62124
2 57403182 00
4767153 68 13101
38096244 00
790504 61 97122
3 14847325 00
1012245 15 00074
15154953
16201465
24399510
67321
29038740
179568
57436411
721578
16529910
5478758
28092225
1117525
62627810
132936
27173200
419113
23796300
83900
16433883
435985
19021700
2886380
27642434
1524319
47419175
451632
47717097
12859
19945000
38006
14648810
342837
14604200
498416
3812240
258045

00
33 925 00 00
194 87 00
4 065 87 00
109 82 00
18 808 41 00
10 259 72 00
942 01 00
3 346 22 00
28 500 37 00
3 386 18 00
4 6 490 0 3 00
572 37 00
13 412 92 00
27 375 03
00
32859
00
252421
00
160520
00
225254STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1981
265
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
PRIOR YEARS
UNRESERVED
BALANCES SURPLUS
REMITTED TO THE
BOARD OF REGENTS
BALANCES
JUNE 30 1981
2056109 00 233340217 2576
6664700 02
2998912 2548333 00 4767153 260402094 4264768
1918955 7504381 00 790504 36177289 1307259
7844593 2346965 00 1012245 322691918 846891

3183687
1864119
2649239
875723
634691
840831
1266990
157205
1457490
4650633
974425
347533
2155140
467
954600
1036091
5909800
2602888
142850
301451
3538100
1771079
17034101
293905
3906009
1324673
125387
230358
960 68
12 22
1 249 10
3 437 32
17 186 28
4 718 58
10 908 60
61 54
00
162 014 65 00
673 21 00
1 795 68 00
7 215 78 00
54 787 58 00
11 175 25 00
1 329 36 00
4 191 13 00
839 00 00
4 359 85 00
28 863 80 00
15 243 19 00
4 516 32 00
128 59
00
38006
00
342837
00
498416
00
258045
18338640
1528381
21750271
895210
28404049
1247418
58703401
168187
17987400
2769792
29066650
1373505
60472670
94668
26218600
1370713
29706100
247149
16291033
640069
22559800
2877924
10608333
351142
51325184
16619
47842484
2507145
20041068
31637
14523900
596153
16322828
632378
4903100
231408266
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1981
BALANCES
JULY 1 1980
JUNIOR COLLEGES continued
Brunswick Junior College
Reserved
Unreserved Surplus
Clayton Junior College
Reserved
Unreserved Surplus
Dalton Junior College
Reserved
Unreserved Surplus
Emanuel County Junior College
Reserved
Unreserved Surplus
Floyd Junior College
Reserved
Unreserved Surplus
Gainesville Junior College
Reserved
Unreserved Surplus
Gordon Junior College
Reserved
Unreserved Surplus
Macon Junior College
Reserved
Unreserved Surplus
Middle Georgia College
Reserved
Unreserved Surplus
South Georgia College
Reserved
Unreserved Surplus
Waycross Junior College
Reserved
Unreserved Surplus
OTHER
Skidaway Institute of Oceanography
Reserved
Unreserved Surplus
91 205 00
891 34
173 833 26
4 718 92
86 552 60
11 904 22
18 951 50
2 089 58
75 241 8C
3 492 07
100 537 00
1 065 8 9
58 553 00
1 573 61
139 865 00
1 521 97
122 881 00
4 000 69
85 726 70
60 63
29 770 00
547 75
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES

00
3 659 87 00
1 383 66 00
9 364 36 00
28 25 00
632 47 00
793 53 00
8 139 34 00
2 911 43 00
4 836 60 00
85 56 00
1 893 84
00
00
00
00
1443640427
13781112
SUMMARY
Reserved
Unreserved Surplus
1435436143 S
8204284
00
13781112
1443640427
13781112
The accompanying notes are an integral part of these financial state

BSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1981
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
PRIOR YEARS
UNRESERVED
BALANCES SURPLUS
REMITTED TO THE
BOARD OF REGENTS
BALANCES
JUNE 30 1981

5 121 78
404 94
1 281 99
2 182 99
37 863 44
6 902 20
502 10
172 89
17 825 79
1 554 31
11 185 00
756 27
1 899 00
2 227 89
16 508 40
16 041 94
10 547 22
5 539 88
4 538 95
1 104 91
3 461 00
1 792 03
00 89134 9632678 325493
00 471892 17255127 356665
00 190422 12441604 3246216
00 208958 1945360 20114
00 349207 9306759 92184
00 106589 11172200 3726
00 157361 5665400 1036723
00 152197 15637340 1895337
00 400069 11233378 70328
00 6063 8118775 119047
00 54775 3323100 10181
00
00
00
00
00
00
35368501
8204284
14 84585756
17972607
17395894
00
8204284
1453408750
31177006
35368501 8204284 1484585756268
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1981
BALANCES
JULY 1 198Q
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Engineering Experiment Station
Reserved
Unreserved Surplus
Engineering Extension Division
Reserved
Unreserved Surplus
Medical College of Georgia
Eugene Talmadge Memorial Hospital
Reserved
Unreserved Surplus
Family Practice Residency Program
Reserved
Unreserved Surplus
Georgia Radiation Therapy Center
Reserved
Unreserved Surplus
University of Georgia
Agricultural Experiment Station
Reserved
Unreserved Surplus
Cooperative Extension Service
Reserved
Unreserved Surplus
Marine Institute
Reserved
Unreserved Surplus
Marine Resources Extension Center
Reserved
Unreserved Surplus
Veterinary Medicine Experiment Station
Reserved
Unreserved Surplus
OTHER

00 S
1923693
11730500
00
42949916
3543906
00
3733309
00
00
00
3504024
00
392576
00
109125
00
80529
00
190937
00
14 686 66 00
1 049 84 00
2798 742 50 00
30 969 37 00
39 159 79 00
829 95 00
1 517 8 0 00
158 77 00
203 84 0 0
494 87
Skidaway Institute of Oceanography
Reserved
Unreserved Surplus
00
61705
00
00
164372834 285803239
Reserved
Unreserved Surplus
154680416 00
9692418 285803239
The accompanying notes are an integral part of these financial statements
164372834 285803239
mass

ttfiSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1981
269
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
PRIOR YEARS
UNRESERVED
BALANCES SURPLUS
REMITTED TO THE
BOARD OF REGENTS
BALANCES
JUNE 30 1981

00
15 836 26
16 429 00
5 619 72
2 919 373 21
2 775 115 55 00 00 00 00 00
31 687 76 00
4 918 95 00
99 80 00
1 197 65 00
876 83
00
19 23693
00
00
00
35 43906
00
37 33309
00
00
00
35 04024
00
3 92576
00
1 09125
00
80529
00
1 90937
00
1 149 60
133 734 00
6 669 56
4348 872 37
23 626 95 00
30 969 37 00
39 159 79 00
32 517 71 00
6 436 75 00
258 57 00
993 81 00
1 371 70
00
4077
00
61705
00
4077
22096440
9692418
462580095

293580221
271483781
00
9692418
448260637
14319458
22096440 S 9692418 462580095270
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
YEAR ENDED JUNE 30 1981
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
Southern Technical Institute
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
UNRESERVED ADDITIONS
BALANCES REVENUES PRIOR YEARS
JULY 1 1980 IN PERIOD ADJUSTMENTS TOTAL
109145749 5114143055 00 5114143055
58312257 699118749 00 699118749
140350676 1861545696 00 1861545696
354564353 4309194232 182704720 4491898952
60480275 151828381 00 151828381
4286315 41959878 00 41959878
5859670 33827544 00 33827544
11335213 82119088 00 82119088
33411685 459228295 00 459228295
10420253 54825216 00 54825216
7640908 133871359 00 133871359
22342276 82325656 00 82325656
5399334 8149955 00 8149955
6191015 57026488 00 57026488
6407054 171778798 00 171778798
2617461 26324796 00 26324796
11442691 103237101 00 103237101
4738506 69738217 00 69738217
3767265 104298755 00 104298755
1380710 43674645 00 43674645
392606 100390649 00 100390649
292386 24398866 00 24398866
1436246 51927786 00 51927786
1520030 18951249 00 18951249
4404759 41951513 00 41951513
681760 1174348 00 1174348
4396690 49294119 00 49294119
1023633 53938192 00 53938192
940101 15220817 00 15220817
215827 27712581 00 27712581
5127646 22475350 00 22475350
888880 91498556 00 91498556
479235 7452749 00 7452749
OTHER
Skidaway Institute of Oceanography
9529152
189607623
189607623
91422617 14304210302
182704720 14486915022
The accompanying notes are an integral part of these financial statements
bsssaass
MriHSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
YEAR ENDED JUNE 30 1981
271
DEDUCTIONS
TRANSFERS TO OTHER FUNDS
SPONSORED
RESEARCH
INSTRUCTION
AND OTHER
36591 151 52
5646 044 72
16700 137 54
38088 304 66
1754 527 06
334 615 04
294 454 88
632 124 58
3858 544 88
423 022 05
1164 206 12
633 345 97
64 687 99
468 448 51
1501 915 95
166 464 07
785 612 00
493 259 13
865 299 21
325 277 06
832 049 72
237 193 96
470 166 09
112 174 41
409 228 12
6 660 17
451 046 87
480 819 62
132 757 65
227 666 28
174 812 11
634 292 35
37 628 24
140545333
CONTRACT
OVERHEAD
12227 356 27
471 588 71
1415 821 68
2895 310 24
59 729 56
10 459 06
11 483 15
29 794 60
171 587 06
32 308 09
84 847 77
66 545 57
4 644 68
12 293 00
115 264 87
47 509 60
68 827 23
49 100 77
36 450 76
16 492 29
55 483 72
1 095 44
11 154 93
3 853 68 00
296 13
13 353 78
3 519 48
2 487 47
4 900 00
12 238 86
18 274 88
3 508 52
353 675 63
STUDENT
AID
2193451 43
602237 17
316000 45
1526730 47
268512 30
74689 53
46675 00
143219 47
268504 13
94880 00
120249 40
68782 00
38510 67
85499 86
133120 04
37866 03
175059 11
182726 69
166612 27
85289 37
114503 65
7031 00
47499 00
70776 82
1500 00
3608 24
18807 00
26033 00
24720 00
26720 00
40273 00
227227 26
29928 00
UNEXPENDED
PLANT
FUND
38
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
00
00
5000
00
5101195922
671987060
1843195967
4251034537
208276892
41976363
35261303
80513865
429863607
55021014
136930329
76867354
10784334
56624137
175030086
25183970
102949834
72508659
06836224
42705872
00203709
24532040
52882002
18680491
41072812
1056454
48320765
51037210
15996512
25928628
22732397
87979449
7491476
175912896
UNRESERVED
BALANCES
JUNE 30 1981
122092882
85443946
158700405
595428768
4031764
4269830
4425911
12940436
62776373
10224455
4581938
27800578
2764955
6593366
3155766
3758287
11729958
1968064
1229796
2349483
579546
159212
482030
1790788
5283460
799654
5370044
3924615
164406
1999780
4870599
4407987
440508
23223879
S 11640339186 S 1831125748
726724236
385000 5 14198574170STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1981
BALANCES
JULY 1 1980
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Reserved
Unreserved
Georgia State University
Reserved
Unreserved
Medical College of Georgia
Reserved
Unreserved
University of Georgia
Reserved
Unreserved
SENIOR COLLEGES
Albany State College
Reserved
Unreserved
Armstrong State College
Reserved
Unreserved
Augusta College
Reserved
Unreserved
Columbus College
Reserved
Unreserved
Fort Valley State College
Reserved
Unreserved
Georgia College
Reserved
Unreserved
Georgia Southern College
Reserved
Unreserved
Georgia Southwestern College
Reserved
Unreserved
Kennesaw College
Reserved
Unreserved
North Georgia College
Reserved
Unreserved
Savannah State College
Reserved
Unreserved
Southern Technical Institute
Reserved
Unreserved
Valdosta State College
Reserved
Unreserved
West Georgia College
Reserved
Unreserved
JUNIOR COLLEGES
319396397
67503026
88413683
158000662
69191716
00
463875853
184989367
00
243842052
00
242363933
00
39910422
00
535244639
11197266 00
10956238 26049305
28078594 00
1553530 24681925
19506845 00
00 8298748
53421376 00
12008306 54929154
1540715 00
65207525 5109666
51252009 00
00 31127466
118575503 00
6970633 70987308
8639980 00
5378047 553396
27739298 00
6423279 27784589
76089398 00
39852261 88120216
3996364 00
13805256 4870492
54643015 00
12550943 33942206
62970319 00
8189916 17876873
69647443 00
82920252 149576401
Abraham Baldwin Agricultural College
Reserved
Unreserved
Albany Junior College
Reserved
Unreserved
Atlanta Junior College
Reserved
Unreserved
Bainbridge Junior College
Reserved
Unreserved
Brunswick Junior College
Reserved
Unreserved
490 14007 00
00 196 512 64
153 33060 00
00 94 935 67
00 00
00 00
28 61097 00
00 18 364 80
145 07108 00
7 06473 115 120 54
wnirflmHrniSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1981
273
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
FUND BALANCES
CARRIED
OVER
BALANCES
JUNE 30 1981
1 1 57726246 47536436 120865043 67503026 356257600 96305616
57729994 56511560 37031748 158000662 109111929 185852373
43006561 39910422 42116763 00 70081514 00
2 2 72396352 68364667 212625032 184989367 523647173 266879972
1384335 168996 00 10956238 12581601 26218301
17782372 17799071 15639664 1553530 30221302 6882854
8298748 8298748 4214917 00 23590676 00
38332038 38298801 30569350 12008306 61184064 16630353
635785 153643 00 00 2176500 59944216
31065601 31127466 24237627 00 58079983 00
56807765 53174767 48504699 6970633 126878569 17812541
2200980 8860 00 00 6439000 4815791
17244180 17237992 13487701 6423279 31495777 10546597
57235626 45560923 60969170 39852261 72355854 42559293
732450 1680182 00 00 3263914 10614946
29937035 32445793 34873893 12550943 49706157 1496413
32942720 17876873 12237392 i 8189916 83675647 00
53661149 50100421 33694409 1 82920252 89614183 99475980
20808165 19651264 12578964 00 57243208 00
9647441 9493567 5363060 00 19617441 00
00 00 00 00 00 00
1566802 1566802 896548 00 3531351 269678
10793202 10793202 9517396 706473 15782914 718852
274
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1981
BALANCES
JULY 1 1980
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
JUNIOR COLLEGES continued
Clayton Junior College
Reserved
Unreserved
Dalton Junior College
Reserved
Unreserved
Emanuel County Junior College
Reserved
Unreserved
Floyd Junior College
Reserved
Unreserved
Gainesville Junior College
Reserved
Unreserved
Gordon Junior College
Reserved
Unreserved
Macon Junior College
Reserved
Unreserved
Middle Georgia College
Reserved
Unreserved
South Georgia College
Reserved
Unreserved
Waycross Junior College
Reserved
Unreserved
OTHER
Skidaway Institute of Oceanography
Reserved
Unreserved

118 437 22 00
00 119 083 69
180 191 92 00
00 121 443 72
21 158 79 00
22 124 21 41 977 41
91 707 53 00
00 95 142 99
153 396 27 00
28 200 15 172 528 21
86 104 48 00
00 74 647 04
149 765 03 00
47 946 05 163 283 54
291 304 11 00
00 148 548 02
142 156 70 00
169 667 67 21 186 84
11 439 51 00
9 374 84 20 590 91
1577 664 12 68
21896988 36
00 321286
1693828069
Reserved
Unreserved
1734614914
455083922
00
1693828069
The accompanying notes are an integral part of these financial statements
2189698836 1693828069
3S5
STATEMENT OF CHANGES IN FUND BALANCES
275
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1981
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
FUND BALANCES
CARRIED
OVER
BALANCES
JUNE 30 1981
9818658 S 6601344 15061036
9818658 00 2089711
12144372 9760165 20403399
12144372 00 00
1246562 615879 2746562
1246562 2212421 2951179
9805007 6869869 12105891
9373629 00 140670
13576948 10832127 18084448
13288361 2820015 3964460
7634299 4425112 11819635
7464704 00 00
11255992 8406453 17826042
11032992 4794605 5295362
13823837 11833491 31120757
14854802 00 00
708413 00 13507257
772833 00 14075250
1926075 626044 2443982
1926075 937484 133016
201039
201039
157712
66468
201039
120247
48779252 1335993089
2596313068

996793063
948013811
779551572
556441517
1951856405
644456663
48779252 1335993089
2596313068276
STATEMENT OF CHANGES IN FUND BALANCES
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
Southern Technical Institute
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
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
YEAR ENDED JUNE 30 1981
RESERVED ADDITIONS
BALANCES GIFTS FOR INTEREST PRIOR YEAR
JULY 1 1980 LOAN INCOME ADJUSTMENTS
468109990 12457858 8672919 00
150801283 28193973 1826797 00
424231542 40891400 4886054 00
955385175 42072406 37244046 00
67538863 4513600 663582 00
28580625 3362023 544349 00
52063306 2503900 625286 00
45541830 411430 984205 00
78263235 10382111 1269389 29 642 64
85046495 198200 2024810 00
253194380 9321576 2206345 38 683 00
42222442 788900 2814183 00
8742776 686187 177791 00
88598481 442527 1059159 00
143499741 4348400 1003238 00
529307 10032889 90058 00
153504578 15246499 4841246 00
183594014 18665742 1849085 00
49608173 4693766 877633 00
25752602 00 907757 00
00 00 00 00
710637 00 8255 00
11008721 00 356936 00
17915494 1163700 151187 00
510514 00 28751 00
00 00 00 00
3026276 00 30748 00
00 00 00 00
10818662 1898988 210820 00
11505808 666666 123232 00
43878660 10000000 997772 00
95273403 14607222 803819 3 669 26
92953 00 11000 00
Skidaway Institute of Oceanography
00
00
3499549966
207027941
77290452
7199490
The accompanying notes are an integral part of these financial statements
LmfUMWBBi
atiUfflt
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
YEAR ENDED JUNE 30 1981
DEDUCTIONS RESERVED
LOAN BALANCES
TOTAL EXPENSE CHARGE OFFS TOTAL JUNE 30 1981
21130777 3668360 1092861 4761221 484479546
30020770 1912168 2471928 4384096 176437957
45777454 1331685 6294668 7626353 462382643
79316452 8141303 6483763 14625066 1020076561
5177182 978476 459175 1437651 71278394
2817674 255073 1346888 1601961 24160990
3129186 383816 5846366 6230182 48962310
1395635 502804 1660359 2163163 44774302
14615764 2455196 2009498 4464694 88414305
2223010 1005147 7098501 8103648 79165857
15396221 1470530 4801799 6272329 262318272
3603083 669543 1011831 1681374 44144151
863978 60235 357250 417485 9189269
1501686 1939645 1415149 3354794 86745373
5351638 1291185 29416066 30707251 118144128
10122947 9481 00 9481 10642773
20087745 1857442 5397334 7254776 166337547
20514827 1416660 4758139 6174799 197934042
5571399 707729 2428959 3136688 52042884
907757 271938 1201183 1473121 25187238
00 00 00 00 00
8255 6300 00 6300 712592
356936 25350 729468 754818 10610839
1314887 106376 3157285 3263661 15966720
28751 90800 186500 277300 261965
00 00 00 00 00
30748 20803 30725 51528 3005496
00 00 00 00 00
1688168 287988 325120 613108 8517386
789898 367304 574139 941443 11354263
9002228 697899 122162 820061 34056371
15777967 3251103 1455339 4706442 106344928
11000 00 00 00 103953
00
00
291517883
35182339 S
92132455
127314794 S 3663753055278
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 1981
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
Southern Technical Institute
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
RESERVED INCOME
BALANCES FOR OBJECT FOR GIFTS FOR
JULY 1 1980 OF TRUST PRINCIPAL PRINCIPAL
1195862996 235070320 22 68928 78400
3702096 275380 00 152500
243814772 21102482 00 00
891361268 79441387 172 39184 50204889
00 00 00 00
3339100 312313 00 527000
9958347 743334 00 00
22692464 2123704 1 04181 2091938
8639246 1447080 00 00
126558161 9643228 00 2564804
5150000 700392 00 00
38983789 4722281 00 8626927
13116955 917663 00 1750031
66572124 7624477 00 00
1482172 89982 00 00
731884 1543237 00 00
52188887 4303831 00 2799264
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
4743224 319673 00 126158
11600000 856384 00 360500
00 00 00 00
703086 52044 00 00
2183518 415948 00 00
130100 7208 00 50000
00 00 00 00
00 00 00 00
268348 17269 00 00
3269669 1713823 00 12224313
212534 18006 00 00
00
00
2707264740
373461446
19612293
81556724
The accompanying notes are an integral part of these financial statements
3SSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 1981
279
DEDUCTIONS RI SERVED
FOR OBJECT LANCES
TOTAL OF TRUST TOTAL JUNE 30 1981
237417648 255432725 2 55432725 11 77847919
427880 135347 135347 3994629
21102482 19338709 19338709 2 45578545
146885460 98418020 98418020 9 39828708
00 00 00 00
839313 293839 293839 3884574
743334 594876 594876 10106805
4319823 1594255 1594255 25418032
1447080 1447080 1447080 8639246
12208032 1951940 1951940 1 36814253
700392 700392 700392 5150000
13349208 296876 296876 52036121
2667694 926917 926917 14857732
7624477 2396328 2396328 71800273
89982 322154 322154 1250000
1543237 2056833 2056833 218288
7103095 3674252 3674252 55617730
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
445831 240000 240000 4949055
1216884 841795 841795 11975089
00 00 00 00
52044 50250 50250 704880
415948 137500 137500 2461966
57208 9010 9010 196318
00 00 00 00
00 00 00 00
17269 10600 10600 275017
13938136 00 00 17207805
18006 00 00 230540
00
00
00
474630463 S 390851678 S 390851678 S 2791043525280
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1981
BALANCES
JULY 1 1980
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Reserved
Unreserved Surplus
Georgia State University
Reserved
Unreserved Surplus
Medical College of Georgia
Reserved
Unreserved Surplus
University of Georgia
Reserved
Unreserved Surplus
SENIOR COLLEGES
Albany State College
Reserved
Unreserved Surplus
Armstrong State College
Reserved
Unreserved Surplus
Augusta College
Reserved
Unreserved Surplus
Columbus College
Reserved
Unreserved Surplus
Fort Valley State College
Reserved
Unreserved Surplus
Georgia College
Reserved
Unreserved Surplus
Georgia Southern College
Reserved
Unreserved Surplus
Georgia Southwestern College
Reserved
Unreserved Surplus
Kennesaw College
Reserved
Unreserved Surplus
North Georgia College
Reserved
Unreserved Surplus
Savannah State College
Reserved
Unreserved Surplus
Southern Technical Institute
Reserved
Unreserved Surplus
Valdosta State College
Reserved
Unreserved Surplus
West Georgia College
Reserved
Unreserved Surplus
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Reserved
Unreserved Surplus
Albany Junior College
Reserved
Unreserved Surplus
Atlanta Junior College
Reserved
Unreserved Surplus
Bainbridge Junior College
Reserved
Unreserved Surplus

00
399233
00
445217
00
57707
00
889026
8 885 36
1 152 52 00 00
2 885 79 00 00
119 44 00
27 471 23 00
1 291 50 00 00 00
2 956 44
21 170 42
632 94 00
21 00 00
160 35 00 00 00
513 35 00
12 87
00
118436
00
00
00
526629

00
4 896 61 00 00 00
2 604 48 00
4 638 17

00
6 182 35 00
3 611 45 00
24 053 90 00
684 60 00
43 154 41 00
322 83 00
20 103 25 00 00 00
17 325 13 00
508 89 00
470 45 00
6 50 00
495 64 00 00
00
00
00
104 67
00
143 51
00
00
00
00
ssSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1981
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
PRIOR YEARS
UNRESERVED
BALANCES SURPLUS
REMITTED TO THE
BOARD OF REGENTS
BALANCES
JUNE 3D 1981
00
504000
00
70500
00
335387
00
408618
00
399233
00
445217
00
57707
00
889026
00
9 936 61 00
705 00 00
749 39 00
8 724 35
00 135273 00 115252
00 00 00 00
00 00
288579 00
00 194 00 11944
00 4751991 00 2747123
00 23772 00 129150
00 00
2014000 00
00 00 00 295644
384529 1732513 00 63294
00 00 00 2100
00 252024 00 16035
00 00 00 00
00 1925 00 51335
00 00 00 1287

888536
482962
00
361145
288579
2116811
00
68654
00
436550
00
56055
00
3675
00
00
1732513
00
00
50889
00
204979
00
650
00
51489
00
00
00
62
00
126004
00
00
00
00

00
118436
00
00
00
526629
00
00
00
10529
00
140355
00
00
00
00262
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1981
BALANCES
JULY 1 1980
JUNIOR COLLEGES continued
Brunswick Junior College
Reserved
Unreserved Surplus
Clayton Junior College
Reserved
Unreserved Surplus
Dalton Junior College
Reserved
Unreserved Surplus
Emanuel County Junior College
Reserved
Unreserved Surplus
Floyd Junior College
Reserved
Unreserved Surplus
Gainesville Junior College
Reserved
Unreserved Surplus
Gordon Junior College
Reserved
Unreserved Surplus
Macon Junior College
Reserved
Unreserved Surplus
Middle Georgia College
Reserved
Unreserved Surplus
South Georgia College
Reserved
Unreserved Surplus
Waycross Junior College
Reserved
Unreserved Surplus
OTHER
Skidaway Institute of Oceanography
Reserved
Unreserved Surplus
00
10138
1 25001
31121
00
2815
58 71548
57500
66 24844
33190
00
00
00
7323
110 88595
00
00
00
00
1527
00
00
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
00
94
00
1 368 01 00 00 00
65 823 34 00
82 644 98 00 00 00
412 52 00
95 875 37 00
29 25 00 00 00
535 62
00
00
00
00
32985101
23096699
Reserved
Unreserved Surplus
27004145
5980956
00
23096699
32985101
23096699
The accompanying notes are an integral part of these financial statements
2 00 82 00 10138
00 125001 00 31121
00 00 00 2815
710786 6582334 00 57500
1472226 8097070 00 33190
00 00 00 00
00 119389 00 7323
1531258 9557337 00 00
00 00 00 00
00 2551 00 1527
00 00 00 00
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
283
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
PRIOR YEARS
UNRESERVED
BALANCES SURPLUS
REMITTED TO THE
BOARD OF REGENTS

00
00
17369837 JiL
267225
17637062
00
00
5980956
00
5980956
S 17369837 St 5980956
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1981
BALANCES
JUNE 30 1981
00
176
1 25001
11800
00
00
65 82334
00
80 97070
1 67428
00
00
00
1 60641
95 57337
30200
00
2925
00
2551
00
53562
00
00
32731007
27271370
5459637
32731007284
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 1981
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
Southern Technical Institute
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
IMPROVEMENTS
BALANCES OTHER THAN
JULY 1 1980 LAND BUILDINGS BUILDINGS
00 S 19667594 2 46067580 5 33839496
00 00 1 70883763 2365872
00 135324 3 22460768 7891644
00 16979035 2 24166400 14792406
00 22360000 5670526 113811462
00 00 10362885 2697738
00 00 24425111 00
00 1337674 8279182 5056806
00 8807052 14614999 3865553
00 21000 2 07795266 00
00 00 1 61521590 2522290
00 00 1 58161037 1774200
00 00 1 75467821 00
00 300000 1 16418432 18792497
00 00 42477452 48013570
00 00 11078776 756708
00 14548552 3 64999316 5265276
00 2925000 21217430 2925000
00 00 40349101 1807759
00 44187239 14099847 44286539
00 00 2089394 4640000
00 00 13087810 00
00 00 5032365 1147572
00 00 5839104 2388970
00 00 00 00
00 00 227982 850000
00 00 92937201 5244732
00 00 2600000 00
00 00 44660637 1961000
00 00 2219800 00
00 00 4941075 510000
00 62104 1640000 8344492
00 00 2296438 385000
00 12679054000 4600000 700000
00 2553739634 2481780882
242668028
The accompanying notes are an integral part of these financial statements
HO
ILMMUSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 1981
NET
EQUIPMENT
419390309
238889092
404548050
993109525
353
363
560
628
362
332
864
170
593
426
479
436
729
821
15425
96525
44527
47263
19356
47346
27642
48478
39865
45259
70497
03106
48577
33974
234
186
180
150
145
132
101
87
139
129
176
240
107
124
111
CONSTRUCTION
IN PROGRESS
12943
54644
61976
89460
57880
07073
09510
72638
04055
35788
19851
32256
24442
02102
60140

857619242
00
15207473
00
00
00
00
5611218
30000000
178841321
103977933
149403647

1
3

56417565
00
00
00
53265613
00
31765232
00
00
18161033
00
6453669
00
00
93403563
00
22493738
00
00
00
00
15 76584221
4 12138727
7 19828313
12 49047366
1 77157413
44061672
80469638
71909707
64276962
62180291
1 46493589
27580068
78390121
1 78156188
1 38461519
55438590
1 04496108
1 03351404
33804571
32655191
24791370
10016237
20737817
16210608
10109510
9850620
18682425
15535788
41747750
26252056
16175517
22324490
13841578
DEDUCTIONS
TRANSFERS TO
INVESTMENT
IN GENERAL
FIXED ASSETS
1576584221
412138727
719828313
1249047366
1771 574 13
440 616 72
804 696 38
719 097 07
642 769 62
621 802 91
1464 935 89
275 800 68
783 901 21
1781 561 88
1384 615 19
554 385 90
1044 961 08
103351404
338 045 71
326 551 91
247 913 70
100 162 37
207 378 17
162 106 08
101 095 10
98 506 20
186 824 25
155 357 88
417 477 50
262 520 56
161 755 17
223 244 90
138 415 78
BALANCES
JUNE 30 1981
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
00
00
18477879
12655276121 12655276121
00
1011247453 Sll 214475425266
STATEMENT OP CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
YEAR ENDED JUNE 30 1981
BALANCES
JULY 1 1980
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Reserved
Unreserved
Georgia State University
Reserved
Unreserved
Medical College of Georgia
Reserved
Unreserved
University of Georgia
Reserved
Unreserved
SENIOR COLLEGES
13442378
12928161
17330750
14085563
1237300
618638
00
56204842
00
13083648
00
17940668
00
2583370
00
50098212
Albany State College
Reserved
Unreserved
Armstrong State College
Reserved
Unreserved
Augusta College
Reserved
Unreserved
Columbus College
Reserved
Unreserved
Fort Valley State College
Reserved
Unreserved
Georgia College
Reserved
Unreserved
Georgia Southern College
Reserved
Unreserved
Georgia Southwestern College
Reserved
Unreserved
Kennesaw College
Reserved
Unreserved
North Georgia College
Reserved
Unreserved
Savannah State College
Reserved
Unreserved
Southern Technical Institute
Reserved
Unreserved
Valdosta State College
Reserved
Unreserved
West Georgia College
Reserved
Unreserved
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Reserved
Unreserved
Albany Junior College
Reserved
Unreserved
Atlanta Junior College
Reserved
Unreserved
Bainbridge Junior College
Reserved
Unreserved
Brunswick Junior College
Reserved
Unreserved

1518700 00
1127047 9 781 17
2523100 00
2443939 13 988 15
2574000 00
4699510 30 803 99
5716500 00
12914974 159 968 09
1502200 00
2886653 10 674 07
1016400 00
4863794 76 369 62
5458600 00
3236606 31 345 22
2010200 00
6265357 40 354 70
1484000 00
1210993 3 304 58
1259600 00
2617629 31 348 01
1388000 00
2176442 9 343 19
2301600 00
3543093 42 524 03
4639600 00
4635737 54 097 99
4122800 00
4390103 39 031 66
1618320
655415
724800
1348397
620000
478060
00
154334
502000
112405
00
985039
00
2525119
00
331452
00
444284
00
653730
STATEMENT OF CHANGES IN FUND BALANCES
287
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
YEAR ENDED JUNE 30 1981
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
FUND BALANCES
CARRIED
OVER
BALANCES
JUNE 30 1981
5886178 5565319 3544778 12928161 15783778 7518329
10191950 460768 00 14085563 27522700 17479900
59800 00 00 618638 1177500 2583370
00 00 00 56204842 00 50098212

i

458300 140918 00 1127047 1977000 1119035
686000 18027 00 2443939 3209100 1416842
358500 00 00 4699510 2215500 3080399
410650 107040 00 12914974 6127150 16103849
67200 151387 00 00 1435000 3802673
109300 940493 00 4863794 1125700 8577455
1508000 10930 00 3236606 6966600 3145452
158500 00 00 6265357 2168700 4035470
778000 00 00 1210993 2262000 330458
2750 00 00 2617629 1256850 3134804
1388000 114680 00 00 00 3225441
2153200 10000 00 3543093 148400 4262403
285600 16548 00 4635737 4925200 5426347
1394700 500 00 4390103 5517500 3903666

12320 00 00 655415
74700 00 00 1348397
64000 28581 00 478060
167000 00 00 154334
101000 00 00 112405
1606000
985039
799500
2525119
684000
360033
167000
444284
401000
653730288
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
YEAR ENDED JUNE 30 1981
JUNIOR COLLEGES continued
Clayton Junior College
Reserved
Unreserved
Dalton Junior College
Reserved
Unreserved
Emanuel County Junior College
Reserved
Unreserved
Floyd Junior College
Reserved
Unreserved
Gainesville Junior College
Reserved
Unreserved
Gordon Junior College
Reserved
Unreserved
Macon Junior College
Reserved
Unreserved
Middle Georgia College
Reserved
Unreserved
South Georgia College
Reserved
Unreserved
Waycross Junior College
Reserved
Unreserved
OTHER
Skidaway Institute of Oceanography
Reserved
Unreserved
BALANCES
JULY 1 1980
989600
3242597
288000
1896076
89000
21524
384000
1261435
886800
2556748
370500
640357
00
2743872
368500
409794
798500
2461918
165000
55837
00
00
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
SUMMARY
Reserved
Unreserved
The accompanying notes are an integral part of these financial statements
223838314
22 717 00 31
24 239 00 10
3 229 00 12
10 314 00 00
26 806 00 22
23 588 00 40
16 589 00 86
2 984 00 57
40 256 00 98
2 720 00 48
00
00
157280124
77330748 00
146507566 157280124
223838314 157280124
MmmmmMwUwmMnSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
YEAR ENDED JUNE 30 1981
289
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
FUND BALANCES
CARRIED
OVER
BALANCES
JUNE 30 1981
40800 1500 00 3242597
122000 00 00 1896076
70000 7100 00 21524
474000 27230 384000 1261435
353700 370000 00 2556748
121500 00 00 640357
00 00 00 2743872
22200 00 00 409794
86300 84071 00 2461918
26000 00 00 55837
948800
2270231
410000
2423910
159000
330012
474000
1058630
1240500
2310622
492000
2358840
00
1658986
346300
298457
712200
4109769
139000
272048
00
00
00
00
00
00
14026566 s 155499439 239645565
18996008 3928778
4969442 151570661
92397978
147247587
14026566 155499439 239645561290
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS PRIVATE TRUST
YEAR ENDED JUNE 30 1981
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
Southern Technical Institute
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
RESERVED RESERVED
BALANCES BALANCES
JULY 1 1980 RECEIPTS DISBURSEMENTS JUNE 30 1981
301305415 3046320403 i 3111174501 2 36451317
119291851 2975098646 2976843152 1 17547345
375284485 5016764063 5070895086 3 21153462
730650251 7539888514 7671452866 5 99085899
8524007 386519014 391023492 4019529
8607578 348976291 341269358 16314511
8427000 398418152 393505881 13339271
3845293 435180629 434947818 4078104
49151868 765352729 780078455 34426142
8571124 393130879 390605778 11096225
48189239 937152955 938187411 47154783
8360301 386292226 394128805 523722
867685 237918075 237746449 1039311
19779384 262958219 262322381 20415222
3729702 711675918 709423588 5982032
1023237 229832263 230425995 429505
8811384 535390162 535149424 9052122
7108861 777929449 774091101 10947209
10943953 516281709 515124106 12101556
2811209 244423447 242435881 4798775
1541597 260625070 259246250 2920417
593167 61049188 60825302 817053
6048777 152475213 153200817 5323173
3205394 192317569 191807629 3715334
4649138 118188585 119850035 2987688
4181406 43326060 46627708 879758
1103304 114726481 113820073 2009712
5598039 167544603 162910275 10232367
1902768 93289056 92516739 2675085
6777472 174262926 177813077 3227321
1650026 230406153 224731194 7324985
9857199 165952791 170540739 5269251
305452 66593753 66288016 611189
42296288
42295613
1772697566 2802855747 9 28283304995 1517950050
The accompanying notes are an integral part of these financial statements291
STATEMENT OF
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIAGRADUATE 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
Southern Technical
Institute
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
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1981
FUNDS AVAILABLE
OTHER REVENUES RETAINED PERSONAL
EDUCATION EDUCATION
GENERAL AND CARRYOVER TOTAL GENERAL AND
STATE DEPARTMENTAL SPONSORED FROM PRIOR FUNDS DEPARTMENTAL
FUNDS SERVICES OPERATIONS YEAR AVAILABLE SERVICES
3098250000
4405548600
3222550000
8449226700
511824200
510637400
571800000
789515000
632660500
573122500
1199423500
503500000
492410000
406015400
621377600
391450000
808230000
1050826000
374775000
274719700
215490000
142050000
206743200
303366000
231400000
104317500
218565000
198870000
182656500
271210000
299167500
228885000
104400000
2103243678 1577483209
1449175750 624828189
601939316
3073656946
128849418
169824399
246297971
320704488
135253590
211439438
487997963
138269292
206722705
127333054
168880325
171473188
337756063
312849547
140399726
89346421
79065814
22526164
56874521
117064666
64105772
16069983
54651033
67626784
48531241
104467015
71325616
65829986
19302277
1444652172
2883696506
202303936
40930457
34112988
77534405
382704901
51790205
128445552
70212797
10319866
55394837
163503599
20433010
93570810
67598582
103191148
41056643
94655337
24422496
51766509
18295123
41072812
1026841
46985387
50685262
15747765
25438628
21508511
86151961
6755624
00
3000000
00
00
00
00
00
00
00
00
00
00
00
00
00
779601
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
6778976887
6482552539
5269141488
14406580152
842977554
721392256
852210959
1187753893
1150618991
836352143
1815867015
711982089
709452571
588743291
953761524
584135799
1239556873
1431274129
618365874
405122764
389211151
188998660
315384230
438725789
336578584
121414324
320201420
317182046
246935506
401115643
392001627
380866947
130457901
3994141829
4731252512
3067878682
9093077213
507871220
535028777
658555346
883178656
580753333
603401622
1389183018
516194702
553328407
393962438
595237720
443880321
881688953
1106897033
400758552
297233545
214347017
125273269
207097631
341262667
206660518
86315724
215568497
208435024
167703952
292877163
298238618
225889409
91748123
31594982800 11408854150 8558276068
3779601 51565892619 S33914921491
The accompanying notes are an integral part of these financial statements
L llllUIIIMJUil lLiUSTATEMENT OF FUNDS AVAILABLE AMD EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1981
293
SPONSORED
OPERATIONS
EXPENDITURES
OPERATING EXPENSES
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
SPONSORED
OPERATIONS
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
TOTAL
922980187 1214013973 654503022
383229552 1119658737 241598637
1065377910
1601350853
687811316
2421306769
379274262
1282345653
00 6785639011 6662124 6778976887
00 6475739438 6813101 6482552539
74996440
9999738
5275338610
14408080226
6197122
1500074
5269141488
14406580152
100172350
24476458
9401422
34509391
242373195
20939216
63185007
35778318
4891442
28575302
78446508
10264517
25977809
22123356
129409898
145413535
159136038
227029850
189041598
180134344
298144244
125239968
142954261
139047398
190371202
119765231
262955818
254041011
102131586
16453999
24711566
43025014
140331706
30850989
65260545
34434479
5428424
26819535
85057091
10168493
67593001
45475226
00
00
00
00
839585054
721372769
851804372
1187742911
00 1152499832
00 835326171
00 1815772814
3392500
19487
406587
10982
1880841
1025972
94201
00 7 116 474 67 3 346 22
00 7 066 025 34 28 500 il
00 5 884 046 73 3 386 18
00 9 491 125 21 46 490 0J
00 5 840 785 62 572 37
00 12 382 155 81 13 412 y2
00 14 285 366 26 27 37b 03
842977554
721392256
852210959
1187753893
1150618991
836352143
1815867015
711982089
709452571
588743291
953761524
584135799
1239556873
1431274129
48369086
17579017
45714710
14499300
30060301
5737844
29503189
00
28114908
35249967
9597999
15398363
3052020
29095759
00
114383315
66580155
80048277
39077641
56154103
79029633
84908818
34068934
57710783
57982407
62669855
82508709
72738158
68817021
31764770
54822062
23477626
48940627
9923196
21706208
12557279
11569623
1026841
18870479
15435295
6149766
10040265
18456491
57056202
6755624
00
00
00
00
00
00
00
00
00
00
00
00
00
00
618333015
404870343
389050631
188773406
315018243
438587423
332642148
121411499
320264667
317102693
246121572
400824500
392485287
380858391
130268517

32859
252421
160520
225254
365987
138366
3936436
2825
63247
79353
813934
291143
483660
8556
189384
618365874
405122764
389211151
188998660
315384230
438725789
336578584
121414324
320201420
317182046
246935506
401115643
392001627
380866947
130457901
00
00
00
S 4986025256 S 8993917770 3572250812
R4996178 Tb 11507 13781112 S1S 658 926 19294
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1981
FUNDS AVAILABLE
OTHER REVENUES RETAINED PERSONAL
EDUCATION EDUCATION
GENERAL AND TOTAL GENERAL AND
STATE DEPARTMENTAL SPONSORED FUNDS DEPARTMENTAL
FUNDS SERVICES OPERATIONS AVAILABLE SERVICES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Engineering Experiment Station
Engineering Extension Division
Medical College of Georgia
Eugene Talmadge Memorial Hospital
Family Practice Residency Program
Georgia Radiation Therapy Center
University of Georgia
Agricultural Experiment Station
Cooperative Extension Service
Marine Institute
Marine Resources Extension Center
Veterinary Medicine Experiment
Station
418144800 951422955 2300079384 3669647139 841166339
67418000 102303784 897702 170619486 99037834
2086782800
287077900
19865900
1567875000
1534975500
50764800
61968800
137308000
3450094417
00
00
544209032
477913142
5506368
11177677
65246
256961627
00
00
477950731
525253757
23057809
00
00
5793838844
287077900
19865900
2590034763
2538142399
79328977
73146477
137373246
3296644429
8219456
5040065
1472508232
1735232704
30034464
48462560
96356942
OTHER
Skidaway Institute of Oceanography
84003500
36180563
140545333
260729396
76124558
6316185000 5578873184 3724746343 15619804527 7708827583
The accompanying notes are an integral part of these financial statementsSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1981
295

1 1 15 62565527 448000 5 5 23896592 52131716 7375138 4497 57 02 59 184 734 472 90 50 5 3671115805 170514502
1 88962555 00 00 19 60358538 9074551 10909856 679990 72 00 00 2666 869 00 56 00 5513964594 283980963 15949921
3 3 18230142 83895456 14748252 00 6 2 39492805 77504158 26220827 24704301 1597205 1413583 83095 89 01 57 00 00 00 00 00 2589951768 2537990619 79313100 73166861
00 33940211 00 70 266 06 137323759
EXPENDITURES
SERVICES
OPERATING EXPENSES
SPONSORED
OPERATIONS
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
SPONSORED
OPERATIONS
TOTAL
EXPENDITURES
51526069 44059505 79019264
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES

14686
1049
798742
30969
39159
829
1517
158
203
66
84
50
37
79
95
80
77
84
36
1
57
2
69647139
70619486
93838844
87077900
19865900
90034763
38142399
79328977
73146477
49487
137373246
00 260729396
00 260729396
S 9530376001 02293060 1194370342 2J
T34302 S15334001288 285803239 15619804527296
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1981
FUNDS AVAILABLE
OTHER
FUNDS
TRANSFERS
BETWEEN
FUNDS
TOTAL
REVENUES
CARRYOVER
FROM PRIOR
YEAR
TOTAL
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
Southern Technical Institute
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
724297915
126430319
154319121
1776644146
111761663
3721937
9820000
151139845
955 075 57 462 11
141 214 77 903 7 5
152 428 08 2 770 5 0
375 133 63 322 20
859 886 31 936 24
850 976 67 12 822 84
4 442 832 59 304 723 01
1 093 495 51 6 170 92
262 700 62 0 0
1 686 591 51 389 787 44
797 681 94 4 151 95
548 712 16 91 254 13
2 538 605 47 207 522 59
3 105 153 51 359 937 26
612536252
122708382
144499121
1625504301
95461346
14031102
14965758
37481143
85895007
83815383
413810958
108732459
26270062
129680407
79352999
45745803
233108288
274521625

188368069
195032410
42116763
397614399
10956238
17193194
4214917
42577656
00
24237627
55475332
00
19910980
100821431
00
22322950
20427308
116614661
8 009 043 21
3 177 407 92
1 866 158 84
20 231 187 00
845 051 08
312 242 96
191 806 75
800 587 99
858 950 07
1 080 530 10
4 692 862 90
1 087 324 59
461 810 42
2 305 018 38
793 529 99
680 687 53
2 535 355 96
3 911 362 86
144222337 6057597 138164740 12578964 150743704
14956625 104905 14851720 5363060 20214780
00 00 00 00 00
1583585 00 1583585 896548 2480133
11032473 580887 10451586 10223869 20675455
18785500 351600 18433900 6601344 25035244
9800335 00 9800335 9760165 19560500
1417915 00 1417915 2828300 4246215
10932456 00 10932456 6869869 17802325
13422842 164107 13258735 13652142 26910877
21337265 1 266929 21070336 4425112 25495448
11640529 67500 11573029 13201058 24774087
100109920 1 1500281 98609639 11833491 110443130
39801789 00 39801789 00 39801789
2159444 152902 2006542 1563528 3570070
645996

11175
634821
224180
859001
4964589346 423877822 4540711524 1335993089 S 5876704613
The accompanying notes are an integral part of these financial statements
MBMtfiii
USTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1981
297
PERSONAL
SERVICES
EXPENDITURES
OPERATING
EXPENSES
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
305224044
44687407
99930969
906496294
71050087
4856510
9150198
19676281
55812361
38247952
244966500
62169651
16961091
86514099
37129798
18306339
159437035
94388788
251838225
30689452
46774493
581377767
39504326
1685861
1731729
5453364
24972980
38677592
153332482
46009412
1435362
55867523
37352709
15820208
76221688
147171097
5 570 622 69
753 768 59
1 467 054 62
14 878 740 61
1 105 544 13
65 423 71
108 819 27
251 296 45
807 853 41
769 255 44
3 982 989 82
1 081 790 63
183 964 5 3
1 423 816 22
744 825 07
341 265 47
2 356 587 23
2 415 598 85
243842052
242363933
39910422
535244639

26049305
24681925
8298748
54929154
5109666
31127466
70987308
553396
27784589
88120216
4870492
33942206
17876873
49576401
8 009 043 21
3 177 407 92
1 866 158 84
0 231 187 00
845 051 08
312 242 96
191 806 75
800 587 99
858 950 07
1 080 530 10
4 692 862 90
1 087 324 59
461 810 42
2 305 018 38
793 529 99
680 687 53
2 535 355 96
3 911 362 86
80965265
8829384
00
412938
7778984
10848518
6497483
00
6892673
8010313
12441363
7174433
66121209
19696849
1245450
50127175
1891829
00
230715
1384417
2278357
918645
48474
1395353
1647743
5589381
1271300
29467119
17986256
265529
310 924 40 196 512 64
107 212 13 00 94 93b 6 00
6 436 53 18 364 8U
91 634 01 115 120 54
131 268 75 119 083 69
74 161 28 121 443 7 2
484 74 41 977 41
82 880 26 95 142 99
96 580 56 172 528 21
180 307 44 74 647 04
84 457 33 163 283 54
955 883 28 148 548 02
376 831 05 21 186 84
15 109 79 20 590 91
150743704
20214780
00
2480133
20675455
25035244
19560500
4246215
17802325
26910877
25495448
24774087
110443130
39801789
3570070
537715
537715
321286
859001
1670956278 S 41 S2876544 S 1693828069
04613298
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1981
FUNDS AVAILABLE
STATE
FUNDS
TRANSFERS CARRYOVER TOTAL
OTHER BETWEEN TOTAL FROM PRIOR FUNDS
FUNDS FUNDS REVENUES YEAR AVAILABLE
GRADUATE INSTITUTIONS
Georgia Institute of
Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
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
S 901038900 213616785 111761663 12 26417348 00 12 26417348
29833000 00 3721937 33554937 00 33554937
255000000 49460000 9820000 3 14280000 00 3 14280000
48357500 145469101 151139845 3 44966446 00 3 44966446
140188500 00 46211 1 40234711 00 1 40234711
10230000 3118787 90375 13439162 00 13439162
26440000 2039305 277050 28756355 2885 79 29044934
6120000 3137196 32220 9289416 00 9289416
30864200 31718729 93624 62676553 00 62676553
28989000 00 1282284 30271284 00 30271284
31080000 20309458 30472301 81861759 00 81861759
9489000 1837985 617092 11944077 00 11944077
00 1395671 00 1395671 21170 42 3512713
15298600 2233806 38978744 56511150 00 56511150
93512000 00 415195 93927195 00 93927195
310000 7120571 9125413 16555984 00 16555984
18300000 2543801 20752259 41596060 00 41596060
1170000 2925000 35993726 40088726 00 40088726
10995000 3 35994 60 57597 17388591 00 17388591
1500000 00 1 04905 1604905 00 1604905
6200000 00 00 6200000 00 6200000
00 00 00 00 00 00
832000 52 74192 5 80887 6687079 00 6687079
1283000 12 61570 3 51600 2896170 1 250 01 3021171
00 00 00 00 00 00
850000 9 38768 00 1788768 58 715 48 7660316
6305000 17 64524 00 8069524 66 248 44 14694368
2600000 00 1 64107 2764107 00 2764107
12883900 00 2 66929 13150829 00 13150829
4250000 8 48410 67500 5165910 110 885 95 16254505
5454000 00 15 00281 6954281 00 6954281
5203000 54 82698 00 10685698 00 10685698
2400000 3 85000 1 52902 2937902 00 2937902
8100000
00
11175
3111175
3111175
1715076600 503217351 423877822 2642171773 26115609 2668287382
The accompanying notes are an integral part of these financial statementsSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1981
299
EXPENDITURES
CAPITAL OUTLAY
PERSONAL
SERVICES
OTHER
COSTS
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
4434449
00
00
00
00
00
00
00
00
00
1762455
00
00
00
00
1540307
00
00
SI 21493238 00 12 25927687 489661
33554937 00 33554937
86819138 2 27721310 3 14540448 260448
3 44502629 00 3 44502629 463817
1 40852946 00 1 40852946 618235
13078017 00 13078017 361145
26639544 00 26639544 2405390
9220956 00 9220956 68460
66991994 00 66991994 4315441
30239001 00 30239001 32283
82109629 00 83872084 2010325
11944077 00 11944077 00
1780200 00 1780200 1732513
56460261 00 56460261 50889
93974240 00 93974240 47045
15015027 00 16555334 650
41546496 00 41546496 49564
40088726 00 40088726
1226417348
33554937
314280000
344966446
140234711
13439162
29044934
9289416
62676553
30271284
81861759
11944077
3512713
56511150
93927195
16555984
41596060
40088726
00 173 781 24
00 15 905 54
00 62 000 00
00 00
00 66 869 Bb
00 28 843 7 0
00 00
00 10 779 82
00 64 298 70
00 27 641 07
00 131 095 77
00 66 669 68
00 69 513 56
00 106 856 98
00 28 843 40
00 173 781 24
00 15 905 54
00 62 000 00
00 00
00 66 869 8b
00 28 843 70
00 00
00 10 779 82
00 64 298 70
00 27 641 07
00 131 095 7 7
00 66 669 68
00 69 513 56
00 106 856 98
00 28 843 40
104 67 17388591
143 51 1604905
00 6200000
00 00
94 6687079
1 368 01 3021171
00 00
fib 823 34 7660316
8 644 98 14694368
00 2764107
412 52 13150829
9b 875 37 16254505
29 25 6954281
00 10685698
535 62 2937902
8111175
8111175
8111175
yjai
77 17211 409732162 S 227721310 2645190683 23096699 2668287382301
SUMMARY OF OTHER EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
SUMMARY OF OTHER EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
EDUCATION GENERAL AND DEPARTMENTAL SERVICES
GRADUATE INSTITUTIONS
MEDICAL COLLEGE OF GEORGIA
Satellite Medical Facility Program
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Other Costs
Travel
Per Diem Fees and Contracts
Contracts
Special Desegregation Programs
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Other Costs
Travel
Supplies and Materials
Repairs and Maintenance
Rents Other Than Real Estate
Tuition and Scholarships
College Work Study Program
Scholarships Fellowships Prizes
Awards and Other
Other Expenditures
Publications and Printing
Equipment Purchases
Computer Charges
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
UNIVERSITY OF GEORGIA
Office of Minority Business Enterprise
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Other Costs
Travel
Supplies and Materials
Other Expenditures
Publications and Printing
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
OTHER ORGANIZED ACTIVITIES
EDUCATION GENERAL AND DEPARTMENTAL SERVICES
GRADUATE INSTITUTIONS
GEORGIA INSTITUTE OF TECHNOLOGY
Engineering Experiment Station
Agricultural Research
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Liability Insurance
Engineering Extension Division
Advanced Technology Development Center
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Liability Insurance
Other Costs
Travel
Supplies and Materials
Repairs and Maintenance
Rents Other Than Real Estate
29090294
491017
181958
490390
19746270
9462240
567464
237481
509629
938048
38500
66400
17124
10474019
559795
416401
121273
1995
34062
1552080
12457974
679248
116040
4669
1197258
343012
6522
17400
29763269
20236660 49999929
10267185
14729326
7528824
395118
150377
512829
898003
59000
125938
196088
133561
24996511 74996440
8074319
1925419

9999738
84996178
5574550
340166
56976
1798
5973490
13257931
SUMMARY OF OTHER EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
303
OTHER ORGANIZED ACTIVITIES continued
EDUCATION GENERAL AND DEPARTMENTAL SERVICES continued
GRADUATE INSTITUTIONS continued
GEORGIA INSTITUTE OF TECHNOLOGY continued
Engineering Extension Division continued
Advanced Technology Development Center continued
Other Costs continued
Insurance and Bonding
Other Expenditures
Publications and Printing
Equipment Purchases
Computer Charges
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
MEDICAL COLLEGE OF GEORGIA
Family Practice Residency Program
Capitation Contracts for Family Practice Residency
Other Costs
Per Diem Fees and Contracts
Contracts
New Program Development Contracts for Family
Practice Residency
Other Costs
Per Diem Fees and Contracts
Contracts
Residency Capitation Grants
Other Costs
Per Diem Fees and Contracts
Contracts
Student Preceptorships
Personal Services
Salaries and Wages
Other Costs
Tuition and Scholarships
Scholarships Fellowships Prizes
Awards and Other
Per Diem Fees and Contracts
Per Diem and Fees
651
120069
670835
725331
4936
284343
1818962
5189319 18447250 24420740
95700000
30986956
127500000
150000
6550000
5800000
12350000
12500000 266686956
UNIVERSITY OF GEORGIA
Veterinary Medicine Experiment Station
Livestock Disease Research
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Other Expenditures
Publications and Printing
Equipment Purchases
24737
3450865
34823
27907
3488274
7026606
298134302
UNEXPENDED PLANT FUND
GRADUATE INSTITUTIONS
MEDICAL COLLEGE OF GEORGIA
Capital Outlay Eugene Talmadge Memorial
Hospital Renovations
Other Costs
Supplies and Materials
Publications and Printing
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
10882000
216676000
126310
37000
227558000 227721310
fiLnJJ51790COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA306
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS
GEORGIA INSTITUTE OF TECHNOLOGY
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia Institute of Technology provided
for expenditures totaling 7061238300 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
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
3098250000
3962988300
7061238300
3947375300
953574600
1469063000
691225400
3098250000
3680726887
00
282261413
6778976887 282261413
3994141829
922980187
1214013973
654503022

46766529
30594413
2 55049027
36722378
7061238300 6785639011 275599289
6662124 6662124
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 46766529 Actual funds available were 282261413 less than anticipated and actual expenditures were
275599289 less than approved budget provisions which resulted in expenditures exceeding funds available by 6662124
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
IMIIIUIIIHIIIULLILUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
307
GRADUATE INSTITUTIONS continued
GEORGIA INSTITUTE OF TECHNOLOGY continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
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 4630695400 Included in the approved budget are provisions for the regular program
and programs runded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
BUDGETED
418144800
4212550600
4630695400
OVER
UNDER
418144800
3251502339
3669647139
00 961048261
961048261
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Agricultural Research
Excess of Funds Available over Expenditures
825175500
1770223700
576978100
1452318100
6000000
841166339
1562565527
523896592
737513857
5973490
159 908 39
2076 581 73
530 815 08
7148 042 43
265 10
3671115805 959579595
1468666 S 1468666
The
by 159
9595
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 Georgia308
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
OTHER ORGANIZED ACTIVITIES continued
ENGINEERING EXTENSION DIVISION
The total approved budget for the Engineering Extension Division operations of Georgia Institute of Technology
provided for expenditures totaling 200356100 Included in the approved budget are provisions for the regular program
and programs funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
67418000
132938100
200356100
67418000
103201486
170619486
00
29736614
29736614
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Advanced Technology Development Center
Excess of Funds Available over Expenditures
109740200 99037834 107 02366
448000 448000 00
70715900 52131716 185 84184
452000 449702 2298
19000000 18447250 5 52750
200356100 170514502 298 41598
104984 1 04984
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Institute of Technology Regular provided for
expenditures totaling 1370413800 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
901038900
469374900
901038900
325378448
00
143996452
1370413800 1226417348 143996452
Capital Outlay
Excess of Funds Available over Expenditures
1370413800

1225927687 144486113
489661 489661UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
309
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 struotion Fund operation of Georgia State UniversityYS1
ffi6Yi PendltUrls to actLl funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
BUDGETED
ACTUAL
OVER
UNDER
4405548600 4405548600
2377819300 2074003939 303815361
6783367900 6479552539 303815361
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
3000000
3000000
00
S 6786367900 6482552539 303815361
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
4809914400
419700000
1219253500
337500000
6786367900
4731252512
383229552

78661888
36470448
99594763
95901363
1119658737
241598637
6475739438 310628462
6813101
UNEXPENDED PLANT FUND
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
BUDGETED
29833000
4229300
S 34062300
OVER
UNDER
29833000
3721937
33554937
00
507363
507363
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
34062300

33554937
02
507363
M310
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 5692406400 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
3222550000
2469856400
5692406400 S
3222550000 S 00
2046591488 423264912
5269141488 423264912
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Satellite Medical Facility Program
Special Desegregation Programs
Excess of Funds Available over Expenditures
3072988100
1118414000
788428100
637576200
50000000
25000000
3067878682
1065377910
5109418
53036090
687811316 100616784
379274262 258301938
49999929 71
24996511 3489
5692406400 5275338610 417067790
6197122 6197122
OTHER ORGANIZED ACTIVITIES
EUGENE TALMADGE MEMORIAL HOSPITAL
The total approved budget for the Eugene Talmadge Memorial Hospital operations of the Medical College of Georgia pro
vided for expenditures totaling 5833868000 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
2086782800
3747085200
5833868000
2086782800
3707056044
5793838844
00
40029156
40029156
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
3349008500
210766600
2216914400
57178500
5833868000

3296644429
188962555

19 603 679 585 990 3 8 72
55 139 645 94
2 798 742 50
52364071
21804045
256555862
10820572
319903406
S 279874250
The above comparison indicates that Operating Expenses of Sponsored Operations were overspent by 10820572 Actual
funds available were 40029156 less than anticipated and actual expenditures were 319903406 less than approved budget
provisions which resulted in funds available exceeding expenditures by 279874250
If the instit ions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures ii excess of budget approval they would be in violation of budget and appropriation laws of the State
of Georgia
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
311
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
OTHER ORGANIZED ACTIVITIES continued
FAMILY PRACTICE RESIDENCY PROGRAM
The total approved budget for the Family Practice Residency Program operations of the Medical College of Georgia pro
vided for expenditures totaling 287077900 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
Education General and Departmental Services
Operating Expenses
Education General and Departmental Services
Capitation Contracts for Family
Practice Residency
New Program Development Contracts
for Family Practice Residency
Residency Capitation Grants
Student Preceptorships
Excess of Funds Available over Expenditures
BUDGETED
287077900
9107900
8570000
98400000
30000000
127500000
13500000
287077900
OVER
UNDER
287077900
8219456
9074551
95700000

30986956
127500000
12500000

283980963
3096937
888444
504551
2700000
986956
00
1000000
3096937
3096937
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 504551
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
The above comparison indicates that New Program Development Contracts for Family Practice Residency was overspent in
the amount of 986956 This overexpenditure is in violation of Section 58 of the Supplemental Appropriations Act of
19801981 as approved March 10 1981
GEORGIA RADIATION THERAPY CENTER
The total approved budget for the Georgia Radiation Therapy Center operations of the Medical College of Georgia pro
vided for expenditures totaling 23865900 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
Education General and Departmental Services
Operating Expenses
Education General and Departmental Services
Excess of Funds Available over Expenditures
BUDGETED
19865900
4000000
23865900
5823400
18042500
ACTUAL
19865900
00
OVER
UNDER

19865900
5040065
10909856
23865900
15949921 JJ
3915979
00
4000000
4000000
783335
7132644
7915979
3915979312
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
MEDICAL COLLEGE OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
REGULAR
The total approved budget for the Unexpended Plant Fund of the Medical College of Georgia Regular provided for
expenditures totaling 88280000 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
250 632 882 000 800 800 00 00 00 25000000 59280000 84280000 86819138 2539138 40 40 14 25 000 000 608 391 00 00 00
882 800 00 62
38
EUGENE TALMADGE MEMORIAL HOSPITAL
The total approved budget for the Unexpended Plant Fund of the Medical College of Georgia Eugene Talmadge Memorial
Hospital provided for expenditures totaling 230000000 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
Capital Outlay Eugene Talmadge Memorial
Hospital Renovations
Excess of Funds Available over Expenditures
230000000 230000000
OVER
UNDER
S 230000000 227721310 2278690
2278690 2278690UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
313
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
expend
funded by res
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
BUDGETED
8449226700
6109586600
OVER
UNDER
8449226700
5957353452
00
152233148
14558813300 14406580152 152233148
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Office of Minority Business Enterprise
Excess of Funds Available over Expenditures
9106277500
1762357400
2386360500
1293817900
10000000
14558813300
9093077213
1601350853

13200287
161006547
24 213 067 69 349 462 69
12 823 456 53 114 722 47
99 997 38 2 62
s 144 080 802 26 1507 330 74
15 000 74 15 ooo 74
The above compa
by 34946269 Actual
less than approved budget pr
j ain of the Board of Regents of the University System of Georgia collectively had
made expenditusinxLsfof oudgetTpprovai theyoulde in violation of budget and appropriation laws of the State
of Georgia
OTHER ORGANIZED ACTIVITIES
AGRICULTURAL EXPERIMENT STATIONS
programs runaea by
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
BUDGETED
1567875000
1094153000
2662028000
OVER
UNDER
1567875000
1022159763
2590034763
00
71993237
71993237

EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
1481407800
321360000
655620200
203640000
26 62028000
14 3 725 182 082 301 32 42 88 31 99568 29858
6 1 394 597 928 205 05 89 161 439 27395 19411
s 25 899 517 68 720 76232
829 95 82995
314
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OTHER ORGANIZED ACTIVITIES continued
COOPERATIVE EXTENSION SERVICE
The total approved budget for the Cooperative Extension Service operations of the University of Georgia provided for
expenditures totaling 2684498800 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
1534975500
1149523300
2684498800
1534975500 00
1003166899 146356401
2538142399 146356401
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
1750430500
450198800
277341500
206528000
1735232704
383895456
277504158
141358301

15197796
66303344
162658
65169699
Excess of Funds Available over Expenditures
2684498800

2537990619 146508181
151780 S 151780
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 162658 Actual funds available were 146356401 less than anticipated and actual expenditures were 146508181
less than approved budget provisions which resulted in funds available exceeding expenditures by 151780
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
ttHMWUNITS 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 INSTITUTE
tota
res
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
BUDGETED
OVER
UNDER
s 507648 00 50764800 S 00
417034 00 28564177 13139223
S 924682 00 79328977 S 13139223
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
301 220 348 265 00 00 300 147 34464 48252 1 72 00336 78248
216 186 300 769 00 00 262 83 20827 09557 45 103 90827 67343
924 682 00 793 13100 15877 131 55100 15877
j hat nnsratinn ExDenses of Education General and Departmental Services were overspent
by 545hlof27e CAouarundfaraiablferni3ll923r3nieess than anticipated and actual expenditures were 13155100
less than approved budget provisions which resulted in funds available exceeding expenditures by 15877
ions under the direction of the Board of Regents of the University System of Georgia collectively had
excess of budget approval they would be in violation of budget and appropriation laws of the State
If the instituti
made expenditures in excess
of Georgia316
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 Extension Center operations of the University of Georgia provided
for expenditures totaling 74443500 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
Education General and Departmental Services
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
619 124 688 747 00 00 S
744 435 00
48803800
24583800
1055900
74443500
61968800
11177677
73146477
24704301
00
73166861
20384
00
1297023
1297023
341240
1 10 205 559 01 00
12 766 39
203 84
v i La5Ve comParison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 120501 Actual funds available were 1297023 less than anticipated and actual expenditures were 1276639 less
than approved budget provisions which resulted in expenditures exceeding funds available by 20384
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 r

ll1mUlLLLLllLUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
317
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OTHER ORGANIZED ACTIVITIES continued
VETERINARY MEDICINE EXPERIMENT STATION
The total approved budget for the Veterinary Medicine Experiment Station of the University of Georgia provided for
ditures totaling 137370400 A comparison of anticipated funds available and budgeted expenditures to actual fund
expend
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
137308000 62400
137370400
137308000
65246
00
2846
37373246
Personal Services
Education General and Departmental Services
Operating Expenses
Education General and Departmental Services
Livestock Disease Research
Excess of Funds Available over Expenditures
96938000
33432400
7000000
137370400
96356942 S
33940211
7026606
581058
507811
26606
137323759
49487
46641
49487
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 507811
expe
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
orgia
The above comparison indicates that Livestock Disease Research was overspent in the amount of 26606 This over
nditure Is in violation of Section 58 of the Supplemental Appropriations Act of 19801981 as approved March 10 1981
made exp
of Georgia
UNEXPENDED PLANT FUND
REGULAR
The total approved budget for the Unexpended Plant Fund of the University of Georgia Regular provided for expendi
tures totaling T5i456200 A comparison of anticipated funds available and budgeted expenditures to actual funds
ailable 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
43357500
408098700

OVER
UNDER
43272500 85000
249274197 158824503
292546697 158909503
292019016 MJu594L3J7lL84
527681 SiilLJi318
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
AGRICULTURAL EXPERIMENT STATIONS
The total approved budget for the Unexpended Plant Fund of the University of Georgia Agricultural Experiment
Stations did not provide for any expenditures from the Unexpended Plant Fund Therefore the budget comparison shown below
does not provide for anticipated funds available or budgeted expenditures
FUNDS AVAILABLE
BUDGETED
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
00
00
JSfi
85000
39970770
40055770
OVER
UNDER
85000
39970770
S 40055770
Capital Outlay
Excess of Funds Available over Expenditures
M S
40119645
40119645
1JL
63875
JOSIS
The above comparison indicates that Capital Outlay was overspent by 40119645
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
COOPERATIVE EXTENSION SERVICE
The total approved budget for the Unexpended Plant Fund of the University of Georgia Cooperative Extension Service
provided for expenditures totaling 5000000 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
UNDER
5000000 5000000 00
00 1619046 16 19046
5000000 6619046 16 19046
5000000 6619046 16 19046
00 00
The above comparison indicates that Capital Outlay was overspent by 1619046 Actual funds available were S1619046
more than anticipated and actual expenditures were 1619046 more than approved budget provisions Budget amendments
should be filed whenever additional funds become available so that increased expenditures will not exceed budget prov
visions
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 budqet and appropriation laws of the State
of Georgia GRADUATE INSTITUTIONS continued
I UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND continued
MARINE RESOURCES EXTENSION CENTER
The total approved budget for the Unexpended Plant Fund of the University of Georgia Marine Resources Extension
Center did not provide for any expenditures from the Unexpended Plant Fund Therefore the budget comparison shown belc
does not provide for anticipated funds available or budgeted expenditures
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
319
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
5744933
5744933
5744922 5744922
s 11 11
r made exp
c of Georgia
The above comparison indicates that Capital Outlay was overspent by 5744922
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State320
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES
ALBANY STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Albany state College provided for expendi
totaling 866700800 Included in the approved budget are provisions for the regular program and programs funded
L f kS Pison 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
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
BUDGETED
511824200
354876600
866700800
513438000
116032100
121227600
116003100
866700800
ACTUAL
511824200
331153354
OVER
UNDER
00
23723246
42977554 23723246
507871220
100172350
129409898
102131586

i39585054
3392500
5566780
15859750
8182298
13871514
27115746
3392500
approved budget pr
UNEXPENDED PLANT FUND
14018500 TcomrisonnfnLhipaUtedPunls avaLblf and bud T l totaling
tures may be summarized as follows available and budgeted expenditures to actual funds available and expendi
140188500
00
140188500
46211
140234711
00
46211
46211
FUNDS AVAILABLE r 0VER
BUDGETED ACTUAL UNDER
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
more tnLtlcipTfnS ESSitSrfc l bailable were S462ll
tures exceeding funds available by 618235 dget ImendmentTsnflied
made expenditure tesTo budt 1 d be TnTiVl W f Actively
of Georgia y PPovai they would be m violation of budget and appropriation laws ot the State
664446
IT1NITS OF THE UNIVERSITY SYSTEM OF GEORGIA
321
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
ARMSTRONG STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instructio Fund optjcns of Armstrong State 11 Jor
KSfrStySa bavaabeadudted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
510637400
240295600
750933000
510637400
210754856
721392256
00
29540744
29540744
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
5 1 350 312 465 381 406 078 181 665 00 00 00 00 5 1 350 244 454 164 28777 76458 13535 53999 67 11 217 11823 31342 04565 12501
509 330 no s 7 213 72769 295 60231
19487 S 19487
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Armstrong JJfJ S expend
10814000 A comparison of anticipated funds available ana ouuyeie f
tures may be summarized as follows

BUDGETED
ACTUAL
OVER
UNDER
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that Capital Outlay was overspent by 22 64017 Acualunds were
2625162 more than anticipated and actual expenditures wereJ226 ndments should be filed whenever additional
fundsecomavfilaoie
If the institutions under the direction of the Board of Regents of the Universitytf rSTk5
made expenditures in excess of budget approval they would be in violation or du g
of Georgia
10230000 584000 10230000 3209162 00 2625162
10814000 13439162 2625162
10814000 13078017 2264017
361145 S 361145
322
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
AUGUSTA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Augusta College provided for expenditures
totaling 856356500 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 571800000 S
284556500
856356500
571800000
280410959
52210959
00
4145541
4145541
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
663447600
9353900
154067500
29487500
856356500

658555346
9401422
159136038
24711566
851804372
406587
4892254
47522
5068538 4775934
4552128
406587
The above comparison indicates that Personal Services of Sponsored Operations were overspent by 47522 and Operating
Expenses of Education General and Departmental Services were overspent by 5068538 Actual funds available were
4145541 less than anticipated and actual expenditures were 4552128 less than approved budget provisions which
resulted in funds available exceeding expenditures by 406587
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures m excess of budget approval they would be in violation of budget and appropriation laws of the State
or jSorcjisUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
323
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
AUGUSTA COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Augusta College provided for expenditures totaling
26440000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
264 400 00 00 5 26440000 2316355 00 2316355
264 400 00 00 28756355 288579 2316355 288579
264 400 00 29044934 2604934
264 400 00 26639544 2405390 199544
2405390
The above comparison indicates that Capital Outlay was overspent by 199544 Actual funds available were 2604934
more than anticipated and actual expenditures were 199544 more than approved budget provisions which resulted in funds
available exceeding expenditures by 2405390 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 Georgia324 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
totaling S12ail8P42V00 bUS the esident ruction Fund operations of Columbus College provided for expenditures
ltrJ Ill I00 Included ln the approved budget are provisions for the regular program and programs funded by
LeperditesUbeAsdnasffolloesrted d bUdted to actual funavailable and
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
BUDGETED
789515000
422327700
1211842701
789515000
398238893
OVER
UNDER
00
24088807
1187753893
24088807
8 934 351 503 369 00 00 8 831 345 786 093 56 91 102 6 716 275 44 H9
2 298 534 029 526 00 00 2 270 430 298 250 50 14 27 104 730 275 5n 86
12 118 427 no S 11 877 429 109 11 82 240 997 109
82
UNEXPENDED PLANT FUND
597 413e0OtaA comDarisonUofeanfc t nndod J Fund f Columbus College provided for expenditures totaling
turesaybe summed as folxowsP avallable and budd expenditures to actual funds available and expendi
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
5 6120000 3621300 97413On S S 6120000 3169416 9289416 9220956 68460 S 5 on 451884
9741300
68460
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
325
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
FORT VALLEY STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Fort Valley State College provided for
expenditures totaling 1233523900 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
632660500
600863400
1233523900
632660500
517958491
1150618991
00
82904909
82904909
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
5 2 746 593 745 891 00 00 5 2 807 423 533 731 33 95 60 170 788 159 33 05
1 2 894 100 385 218 00 00 1 1 890 403 415 317 98 06 3 696 969 900 02 94
12 335 239 00 11 524 18 998 808 32 41 810 18 240 808 68
41
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 6078833 Actual funds available were 82904909 less than anticipated and actual expenditures were 81024068
less than approved budget provisions which resulted in expenditures exceeding funds available by 1880841
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 Fort Valley State College provided for expenditures totaling
30864200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
308 308 642 642 00 00 00 308 318 626 669 43 64200 12353 76553 91994 15441 318123 318123 361277 43154 00 53 53
s 308 642 00 94
41
The above comparison indicates that Capital Outlay was overspent by 36127794 Actual funds available were
318123 53 more than anticipated and actual expenditures were 36127794 more than approved budget provisions which
resulted fW expenditures exceeding funds available by 4315441 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 Georgia326
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia College provided for expenditures
totaling 854364300 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
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
5 573122500
281241800
854364300
621254300
23538400
178997200
30574400
854364300
573122500
263229643
836352143
00
18012157
18012157
5 6 034 209 016 392 22 16 178526 25991 78 84
1 801 308 343 509 44 89 11371 T 76 5 4 89
5 8 353 261 71 190381 29
10 259 72 10259 72
by

r
msrfe 11 the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
of Georgia SCeSS apprOVa1 th would be ln violation of budget and appropriation laws of the State
UNEXPENDED PLANT FUND
S302 68 nntaVrd bUd9f fr thS UnePeded plant F f Georgia College provided for expenditures totaling
tures6mabe suarKeTas foliSws1Pated aVaUabl6 ePdures to actual funds available andexpendi
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
28989000
1279700

30268700

28989000
1282284
30271284
OVER
UNDER
30239001
32283
00
2584
29699
32283UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
327
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES

SENIOR COLLEGES continued
GEORGIA SOUTHERN COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia Southern College provided for
expenditures totaling 1850967200 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
funded by restricted funds A compa
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
1199423500
651543700
1850967200
1199423500
616443515
OVER
UNDER
00
35100185
1815867015
35100185
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
1396389600
82512800
286577600
85487200
1850967200

1389183018
63185007
298144244
65260545
1815772814
94201
7206582
19327793
115 202 66644 26655
351 94386
94201
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 11566644 Actual funds available were 35100185 less than anticipated and actual expenditures were 35194386
less than approved budget provisions which resulted in funds available exceeding expenditures by 94201
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 Southern College provided for expenditures totaling
86962800 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
BUDGETED
31080000
55882800
86962800
31080000
50781759
OVER
UNDER

81861759
00
5101041
5101041
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
86962800

83872084
2010325
3090716
2010325328
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
GEORGIA SOUTHWESTERN COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia Southwestern College provided for
expenditures totaling 5731014900 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
503500000
227514900
731014900
503500000 5
208482089
711982089
00
19032811
19032811
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
519505200
45337600
125384900
40787200
731014900
516194702
35778318
125239968
34434479

711647467
334622
3310498
9559282
144932
6352721
19367433
334622
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Southwestern College provided for expenditures
totaling 11630700 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
s 9489000 9489000 00
2141700 2455077 313377
11630700 11944077 313377
116 30700 11944077 5 313377
00 00
more
should
made exDenditureinvof dJrection f the Board of Regents of the University System of Georgia collectively had
S7 excess of budget approval they would be in violation of budget and appropriation laws of the State
of Georgia
budget provi
ollectively
aws of the StateUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
329
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
The total approved budget for the Resident Instruction Fund operations of Kennesaw College provided for expenditura
totaling 712979400 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
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
492410000
220569400
712979400
492410000
217042571
709452571
00
3526829
3526829
5548 021 00 5 533 28407 14736 93
50 764 00 48 91442 1849 58
1449 690 00 1 429 54261 20147 39
81 319 00 54 28424 27034 76
7129 794 00 7 066 28 02534 50037 S 63768 28500 66
37
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Kennesaw College provided for expenditures totaling
4567000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures
may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
4567000
4567000
4567000

OVER
UNDER
1395671
2117042
3512713
1780200
1732513
3171329
2117042
1054287
2786800
1732513330
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
NORTH GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of North Georgia College provided for expendi
tures totaling 635665200 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
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
406015400
229649800
635665200
406015400
182727891
588743291
00
46921909
46921909
3 971 535 292 219 00 00 3 939 285 624 753 38 02 31 249 667 465 62 98
1 374 475 813 328 00 00 1 390 268 473 195 98 35 15 207 660 132 98 65
6 356 652 00 5 884 3 046 386 73 18 472 3 605 386 11
18
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 1566098 Actual funds available were 46921909 less than anticipated and actual expenditures were 472605 27
less than approved budget provisions which resulted in funds available exceeding expenditures by 338618
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
t e otal approved budget for the Unexpended Plant Fund of North Georgia College provided for expenditures totaling
60841600 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
152 986 00 152 986 00 on
455 430 00 412 125 50 43 304 50
608 416 00 565 111 50 43 304 sn
608 416 00 564 602 508 61 89 43 813 508 1Q
89
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
331
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
SAVANNAH STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Savannah State College provided for expendi
tures totaling 993753700 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
621377600
372376100
993753700
621377600
332333924
953761524
00
39992176
39992176
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
622476800
79715200
198396100
93165600
993753700
5 952 377 20 272 390 80
784 465 08 12 686 92
1 903 712 02 80 248 98
850 570 91 81 085 oy
s 9 491 125 21 446 411 79
46 490 03 s 46 490 03
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Savannah State College provided for expenditures totaling
94042000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
93512000
530000
94042000
93512000
415195
93927195
00
114805
114805
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
94042000

IJ
93974240
47045
67760
47045332
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
SOUTHERN TECHNICAL INSTITUTE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Southern Technical Institute provided for
expenditures totaling 597091800 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
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
391450000
205641800
597091800
597091800
448607100
16000000
122184700
10300000
597091800

391450000
191906198
583356198
779601

584135799
443880321
10264517
119765231
10168493
584078562
57237
00
13735602
13735602
779601
12956001
4726779
5735483
24 1 194 315 69 07
130 132 3B
572 37
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Southern Technical Institute provided for expenditures
totaling 20005400 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
s State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
310000
19695400
20005400
20005400

310000
16245984
16555984
16555334
650
00
3449416
3449416
3450066
650UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
333
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
VALDOSTA STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Valdosta State College provided for expendi
tures totaling 1267124600 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
808230000
458894600
1267124600
808230000
431326873
1239556873
00
27567727
27567727
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
8 935 957 00 8 816 889 53 119 067 47
319 268 00 259 778 09 59 489 91
2 600 030 00 2 629 558 18 29 528 18
815 991 00 675 930 01 140 060 99
12 671 246 00 12 382 155 81 289 090 19
s 13 412 92 s 13 412 92
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 2952818 Actual funds available were 27567727 less than anticipated and actual expenditures were 28909019 less
than approved budget provisions which resulted in funds available exceeding expenditures by 1341292
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 Valdosta State College provided for expenditures totaling
43580500 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
183 252 435 000 805 805 00 00 00 18300000 23296060 19 19 00 84440
41596060 84440
435 805 00 41546496 49564 20 34004 49564
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
WEST GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of West Georgia College provided for expenditures
totaling 1494921700 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
1050826000
444095700
1494921700
1050826000 S
380448129
1431274129
00
63647571
63647571
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
1107210100
53100000
255611600
79000000
1494921700

1106897033
22123356
254041011
45475226

1428536626 S
2737503
313067
30976644
1570589 33524774
66385074
2737503
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of West Georgia College provided for expenditures totaling
44105000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
1170000 42935000 11 389 70000 18726 40162 00 74
44105000 400 88726 40162 74
44105000 400 88726 00 40162 74
00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
335
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 623697300 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
374775000
248922300
623697300
374775000
243590874
618365874
00
5331426
5331426
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
404938300
48367800
113374600
57016600
623697300
400758552
48369086
114383315
54822062
618333015
32859
4179748
1286
1008715 2194538
5364285
32859
The above comparison indicates that Personal Services of Sponsored Operations were overspent by 1286 and Operating
Expenses of Education General and Departmental Services were overspent by 1008715 Actual funds available were
5331426 less than anticipated and actual expenditures were 5364285 less than approved budget provisions which
resulted in funds available exceeding expenditures by 32859
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 Abraham Baldwin Agricultural College provided for expendi
tures totaling 17528200 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
10995000 6533200 10995000 6393591 1 00 39609
17528200 17388591 1 39609
17528200 17378124 1 50076
10467 10467
336
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 412732500 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
274719700
138012800
412732500
ACTUAL
274719700
130403064
OVER
UNDER

405122764
00
7609736
7609736
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
297912800
20864100
67880000
26075600
412732500
297233545
17579017
66580155
23477626

679255
3285083
1299845
2597974
404870343 7862157
5 252421 252421
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Albany Junior College provided for expenditures totaling
1606000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
1500000 106000 1606000 1500000 104905 1604905 1590554 14351 00 1095 10 95
1606000 15446
14351
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES

JUNIOR COLLEGES continued
ATLANTA JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Atlanta Junior College provided for expendi
tures totaling 406190600 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
215490000
190700600
406190600
215490000
173721151
OVER
UNDER
00
16979449
389211151
16979449
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
224847500
47005700
78687500
55649900
406190600
5
214347017
45714710
80048277
48940627
389050631
160520
10500483
1290990
1360777 6709273
17139969
160520

The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 1360777 Actual funds available were 16979449 less than anticipated and actual expenditures were 17139969
less than approved budget provisions which resulted in funds available exceeding expenditures by 160520
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 Atlanta Junior College provided for expenditures totaling
6200000 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
6200000
6200000
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
6200000

6200000
00 338
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
BAINBRIDGE JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Bainbridge Junior College provided for
expenditures totaling 201943800 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
142050000
59893800
2Q19438Qfl
142050000
46948660
OVER
UNDER
00
12945140
188998660
12945140
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
1327 20000 1 252732 69 7446731
150 27900 144993 00 528600
395 82000 390776 41 504359
146 13900 99231 96 4690704
2019 43800 1 887734 06 13170394
S 2252 54 225254
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
339
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
BRUNSWICK JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Brunswick Junior College provided for
expenditures totaling 319215500 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
206743200
112472300
319215500
206743200
108641030
315384230
00
3831270
3831270
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
208660000
33408400
56177000
20970100
3192155 0 0

207097631
30060301
56154103
21706208
315018243
365987
1562369
3348099
22897 736108
4197257
365987
The above comparison indicates that Operating Expenses of Sponsored Operations were overspent by 736108 Actual
funds available were 3831270 less than anticipated and actual expenditures were 4197257 less than approved budget
provisions which resulted in funds available exceeding expenditures by 365987
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 Brunswick Junior College provided for expenditures totaling
7 343900 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
832000 6511900 832000 5855079 00 656821
7343900 6687079 656821
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
7343900

6686985
9i S
656915340
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
CLAYTON JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Clayton Junior College provided for expendi
tures totaling 460931000 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
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
303366000 S
157565000
460931000
303366000
135359789
438725789
00
22205211
22205211
3455 62 598 117 00 00 3 41262667 5737844 4297133 473856
791 299 712 883 00 00 79029633 12557279 141567 17431021
4609 310 00 4 38587423 22343577
138366 138366
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Clayton Junior College provided for expenditures totaling
52888000 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
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
1283000
1605000
2888000
2888000
2888000

1283000 5
1613170
2896170
125001
3021171
2884370
136801
00
8170
8170
125001
133171
3630
136801UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
341
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 336945900 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
231400000
105545900
336945900
231400000
105178584
336578584
00
367316
367316
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
214381800
31322700
80078200
11163200
336945900

206660518
29503189
84908818
11569623
332642148
7721282
1819511
4830618 406423
4303752
3936436
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 4830618 and Operating Expenses of Sponsored Operations were overspent by 5406423 Actual funds available were
367316 less than anticipated and actual expenditures were 4303752 less than approved budget provisions which
resulted in funds available exceeding expenditures by 3936436
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 Georgia342
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
EMANUEL COUNTY JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Emanuel County Junior College provided for
expenditures totaling 124785700 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
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
104317500
20468200
124785700
OVER
UNDER
104317500
17096824
121414324
00
3371376
3371376
89182500 863 15724 2866776
200000 00 200000
33603200 340 68934 465734
1800000 10 26841 773159
124785700 1214 11499 S S 3374201
2825 2825
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 465734 Actual funds available were 3371376 less than anticipated and actual expenditures were 3374201 less
than approved budget provisions which resulted in funds available exceeding expenditures by 2825
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 7321500 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 Reserved Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
850000
6471500
7321500
7321500
7321500

850000 00
938768 5532732
1788768
5871548
7660316
1077982
6582334
5532732
5871548
338816
6243518UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
343
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
FLOYD JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Floyd Junior College provided for expendi
tures totaling 321945600 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
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
218565000
103380600
321945600
215914300
29221000
55570700
21239600
321945600
577 188 107 704 83 79
3202 646 67
632 4 7
OVER
UNDER
218565000
101636420
320201420
215568497
28114908

00
1744180
1744180
345803
1106092
2140083
2369121
1680933
63247
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 2140083 Actual funds available were 1744180 less than anticipated and actual expenditures were 1680933 less
than approved budget provisions which resulted in expenditures exceeding funds available by 63247
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 Floyd Junior College provided for expenditures totaling
13852800 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
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
6305000
7547800
13852800
13852800
13852800

6305000
1764524
8069524
6624844
14694368
6429870
8264498
00
5783276
5783276
6624844
841568
7422930
8264498344
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 322502900 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
198870000
123632900
322502900
198870000
118312046
317182046
00
5320854
5320854
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
209272800
35470300
61604600
16155200
322502900
208435024
35249967

579 154 824 352 07 95
3171 026 9 3
793 53

5
837776
220333
3622193
719905
5400207
79353
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Gainesville Junior College provided for expenditures
totaling 2764100 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
Capital Outlay
Excess of Funds Available over Expenditures
2600000 2600000
164100 164107
2764100 2764107
2764100 2764107
00
00
07
07
M
The above comparison indicates that Capital Outlay was overspent by 07 Actual funds available were 07 more than
anticipated and actual expenditures were 07 more than approved budget provisions Budget amendments should be filed
whenever additional funds become available so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of GeorgiaUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
345
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 256156500 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
182656500
73500000
256156500
182656500
64279006
246935506
00
9220994
9220994
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
1 693 864 00 1 67703952 1682448
128 000 00 9597999 3202001
637 701 00 62669855 1100245
102 000 00 6149766 4050234
2 561 565 00 5 2 46121572 813934 10034928 813934
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Gordon Junior College provided for expenditures totaling
13125900 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
12883900 12883900 00
242000 266929 24929
13125900 13150829 24929
13125900 13109577 41252 16323
41252
346
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
MACON JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Macon Junior College provided for exoendi
VY824600 InClufd in the proved budget are provisions for the regular progri and programlf unded
expedrtureabsularerarfolloesr1 3Vailable to actual funds available and
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
BUDGETED
271210000
136994600
408204600
OVER
UNDER
271210000 S
129905643
401115643
00
7088957
7088957
2965 156 833 126 500 526 400 620 046 00 00 00 00 00 2 4 92877163 15398363 82508709 10040265 00824500 291143 3672837 254237 831291 2621735
4082 7380100 291143

UNEXPENDED PLANT FUND
SI 6 5ns total approved budget for the Unexpended Plant Fund of Macon Junior College provided for expenditures totaling
tures5maybe srKeTas follSws 3Vallable d actual funds llZTZ
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
s 42 120 500 006 00 00 4250000 915910 5165910 S 110 110 00 84690
s 162 506 00 84690
00 11088595 110 88595
s 162 506 00 16254505 39 05
s 162 506 00 s 6666968 95 83632
s 9587537 95 87537
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
MIDDLE GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Middle Georgia College provided for expendi
tures totaling 399032400 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
299167500
99864900
399032400
299167500 S
92834127
392001627
00
7030773
7030773
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
2981 028 00 s 2 98238618 1358 18
42 198 00 3052020 11677 80
738 847 00 72738158 11465 42
228 251 00 18456491 43686 09
3990 324 00 3 92485287 483660 65471 4836 13
6 0
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 135818 Actual funds available were 7030773 less than anticipated and actual expenditures were 6547113 less
than approved budget provisions which resulted in expenditures exceeding funds available by 483660
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 Middle Georgia College provided for expenditures totaling
5454000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
UNDER
54 540 00 54 540 00 0 0
00 15 002 81 15 002 81
54 540 00 69 542 81 15 002 8i
54 540 00 69 513 56 14 973 56
29 25 29 25
The above comparison indicates that Capital Outlay was overspent by 1497356 Actual funds available were
1500281 more than anticipated and actual expenditures were 1497356 more than approved budget provisions which
resulted in funds available exceeding expenditures by 2925 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 Georgia348
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
SOUTH GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of South Georgia College provided for expendi
tures totaling 390852300 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
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
228885000
161967300
390852300 S
OVER
UNDER
228885000
151981947
380866947
00
9985353
9985353
2276 181 00 5 2 258 89409 17 28691
297 027 00 290 95759 6 06941
706 068 00 688 17021 17 89779
629 247 00 570 56202 58 68498
3908 523 00 3 808 58391 8556 99 93909
8556
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of South Georgia College provided for expenditures totaling
9912600 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
5203000 4709600 9912600 5293000 5482698 00 773098
10685698 10685698 00 773098
9912600 773098
00
The above comparison indicates that Capital Outlay was overspent by 773098 Actual funds available were 773098
more than anticipated and actual expenditures were 773098 more than approved budget provisions Budget amendments
should be filed whenever additional funds become available so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of GeorgiaUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
349
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 130937800 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
ACTUAL
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
5 104400000
26537800
130937800
104400000
26057901
130457901
00
479899
479899
91840300 91748123 92177
31719700 31764770 45070
7377800 6755624 622176
130937800 130268517 189384 669283
189384
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 45070 Actual funds available were 479899 less than anticipated and actual expenditures were 669283 less than
approved budget provisions which resulted in funds available exceeding expenditures by 189384
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
2928700 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
2400000 528700 2928700 2400000 537902 2937902 2884340 53562
2928700
00
9202
44360
53562350
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TQ TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SKIDAWAY INSTITUTE OF OCEANOGRAPHY
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
OTHER ORGANIZED ACTIVITIES
The total approved budget for the Other Organized Activities of Skidaway Institute of Oceanography provided for
expenditures totaling 258371600 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
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
84003500 174368100 840 1767 035 258 00 96 00 2357796
258371600 S 2607 293 96 2357796
76221600
67500000
58250000
56400000
76124558 97042
61526069 5973931
258371600
440 790 595 192 05 64
2607 293 96
00
141904 226192 95 64
23577 96
00
funds
provisions
The above comparison indicates that Operating Expenses of Sponsored Operations were overspent by 226192 64 Actual
available were 23 577 96 more than anticipated and actual expenditures were 2357796 more than approved budget
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
of Georgia aPProva1 thev wula be violation of budget andappropriation laws ol tte state
UNEXPENDED PLANT FUND
totaling S8WrnPnnOVe bud9et for the Unexpended Plant Fund of Skidaway Institute of Oceanography provided for expenditures
expendiLrsmabesuledrfollows01 aV3ilable Pures o acL1 funds available and
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
8100000 40000 8140000 5 8100000 11175 8111175 8111175 00 00 28825
8140J00
00
DATE DUE
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