REPORT
Received
FEB03 1983
DOCUMENTS
UGA LIBRARIES
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1982
V WV Vvv
State AuditorREPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1982
U W Nv
Slate Auditor
84 25 k
9 357GAI 001 XL
R1WILLIAM M NIXON
STATE AUDITOR
department of AuMta
TRINITYWASHINGTON BUILDING
Atlanta eaxQta 30334
December 31 1982
404 6562174
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 1982
Section I of this volume shows the Combined Balance Sheet of all State
agencies and units of the University System of Georgia Section II of this
volume reports the financial operations of State governmental units and
Section III 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 relate to the units collectively and audit findings relate
to the individual units as shown in the audit report for each unit
The undersigned State Auditor continues the policy of requiring a firm of
Georgia Certified Accountants to audit any accounts that the State Auditor is
required by law to administer or to have any part in the administration of
such as the Department of Audits funds and all the funds of the various boards
and authorities on which the State Auditor by law is required to serve as a
board member
Unit reports of all State agencies and units of the University System of
Georgia with fuller detail and analysis are on file in this office and are
open to public inspection
Respectfully
0u
State AuditorVll
TABLE OF CONTENTS
SECTION I
COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
ALL STATE AGENCIES AND UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
GENERAL COMMENTS
COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
ALL STATE AGENCIES AND UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
Page
3
SECTION II
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
13
28
32
36
40
46
47
54
59
60
62
64
65
66
67
69
70
74
79
82
88
97
102
116
130
134
135
139
146
150
151Vlll
TABLE OF CONTENTS
SECTION II continued
ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM continued
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
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
Comptroller General
Conservation
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
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
General Assembly of Georgia
General Obligation Debt Sinking Fund State of Georgia
Governor Office of the
Governors Office
Governors Emergency Fund
Planning and Budget Office of
Grants State Aid
To Counties
To Incorporated Municipalities
Highway Safety Office of
Human Resources Department of
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Appellate Court Reports
Court Reporting of the Judicial Council Board of
Indigent Defense Council Georgia
Judicial Administrative Districts 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
154
159
163
166
173
176
177
178
178
179
180
181
182
183
184
185
188
188
190
191
191
192
192
192
193
193
194
194
195
195
196
199
200
200
201
201
202
202
203
203
204
204
205
205
206
208
209
210
212
213
214
215
216
217
218
219
220
SECTION III
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
GENERAL COMMENTS
COMBINED BALANCE SHEET OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES OF ALL UNITS OF
THE UNIVERSITY SYSTEM OF GEORGIA
NOTES TO FINANCIAL STATEMENTS
225
234
238
244TABLE OF CONTENTS
SECTION III 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
248
250
253
254
256
257
258
260
262
264
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
266
270
272
274
278
280
282
286
288
290
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
292
294
296
298
SUMMARY OF OTHER EXPENDITURES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
302
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
306
308
309
314
319
320
321
323
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
349TABLE 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 Hazardous Waste Management Authority
Georgia Higher Education Assistance Corporation
Georgia Highway Authority
Georgia Ports Authority
Georgia Residential Finance Authority
Georgia Seed Development Commission
Georgia Student Finance Authority
Georgia world Congress Center Authority George L Smith
Herty Foundation
Jekyll Island State Park Authority
Lake Lanier Islands Development Authority
North Georgia Mountains Authority
Stone Mountain Memorial Association
OTHER UNITS
Georgia Firemens Pension Fund
Judges of the Probate Courts Retirement Fund of Georgia
Peace Officers Annuity and Benefit Fund of Georgia
Sheriffs Retirement Fund of Georgia
Superior Court Clerks Retirement Fund of GeorgiaSECTION I
COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
ALL STATE AGENCIES AND UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1982GENERAL COMMENTS
INTRODUCTION
This is Section I of the annual report of the State Auditor This section reports on the financial position of the
State of Georgia and includes all State agencies and units of the University System of Georgia at June 30 1982
FINANCIAL CONDITION
A Combined Balance Sheet which includes all Fund Types and Account Groups of State agencies and a total of all
funds of units of the University System of Georgia as presented on pages 6 and 7 shows that the fund balance of the
States General Fund has been reserved for specific purposes in compliance with applicable State laws At June 30 1982
there was no unreserved fund balance surplus in the General FundCOMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
OF
ALL STATE AGENCIES AND UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1982COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
OF
ALL STATE AGENCIES AND UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1982
GOVERNMENTAL FUND TYPES
ASSETS
Cash in Banks on Hand and Time Deposits
Investments At Cost
Accounts Receivable and Inventories
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
3926650140
57989191071
16 80178577
STATE
REVENUE
COLLECTIONS
10866538021 1524180
78208734079
56999236936
36520499
DEBT
SERVICE
CAPITAL
PROJECTS
8 3770362963 17714321
39187191667
Total Assets
63596019788 146111029535 152418098 3770362963 39169477346
LIABILITIES AND FUND EQUITY
Liabilities
Vouchers Payable
Due to Other Funds
State Bonds and Certificates of 1838
1879 and 1940
General Obligation Bonds Payable
Total Liabilities
87966059094
56999236936 1603792484
56999236936 89569851578
1560500
1560500
Fund Equity
Investment in General Fixed Assets
Fund Balances
Reserved
Designated for 1983 Appropriation
to Department of Transportation 1474857289
Midyear Adjustment Reserve 3378009361
Revenue Shortfall Reserve 1743916202
Federal Funds Matching Funds and
Other
State Revenue Collections
Unfunded
Capital Projects
Resident Instruction Fund Other
Organized Activities and
Auxiliary Enterprises
Public Trust Funds
Private Trust and Agency Funds
Unreserved
Designated for Revenue Sharing
Funds
Designated for Debt Service Funds
Designated for Subsequent Years
Expenditures
Surplus
56541177957
152418098
39169477346
3768802463
Total Fund Equity
6596782852 56541177957 152418098 3768802463 39169477346
Total Liabilities and Fund
Equity
63596019788 146111029535 152418098 3770362963 39169477346
The accompanying notes are an integral part of these financial statementsCOMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
OF
ALL STATE AGENCIES AND UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1982
FIDUCIARY FUND TYPES
PUBLIC
TRUST
PRIVATE TRUST
AND AGENCY
46882708966 12361980492
336905053091
7523342032
ACCOUNT GROUPS
GENERAL
FIXED
ASSETS
72715080431
GENERAL
LONGTERM
DEBT
UNITS OF THE
UNIVERSITY
SYSTEM
OF GEORGIA
1982
TOTALS
Memorandum Only
1981
3768802463
82918197537
7594122054 85537066413 82873569909
4878144714 438959580543 367110970865
92499717175 70218084502
58679415513 51792299713
36520499 00
195561287338 175836074843
3768802463 3156974015
6767641064
122846206907
82918197537
49758525985
391311104089 12361980492 72715080431 86687000000 142086114739 957960587481 800746499832
1067800068
1067800068
3905166044 92939025206 75102165066
76386093 58679415513 51792299713
86687000000
1560500
86687000000
1560500
52915500000
86687000000 3981552137 238307001219 179811525279
72715080431 122846206907 195561287338 175836074843
54646912
1474857289
3378009361
1743916202
56541177957
152418098
39224124258
00
00
9328895937
45813188323
238511828
9613560907
390243304021
12361980492
4215730115 4215730115 3853525792
6860954809 397104258830 350136197599
1837161760 14199142252 12119333984
390243304021 12361980492 72715080431
00
3768802463
141821573
3156974015
1971467719
8725422033
138104562602 719653586262 620934974553
2289862099
2289862099
00
391311104089 12361980492 72715080431 86687000000 142086114739 957960587481 800746499832SECTION II
REPORT OF THE STATE AUDITOR OF GEORGIA
ALL STATE AGENCIES
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
JGENERAL COMMENTS
13
INTRODUCTION
This is Section II 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 1982
FINANCIAL CONDITION
A Combined Balance Sheet of All Fund Types and Account Groups is presented on pages 28 and 29 of this report
The Balance Sheet of the Department of Administrative Services Fiscal Division Funding and Custody Accounts as
presented on page 64 shows there was no unreserved fund balance surplus in the General Fund The Balance Sheet of all
State spending units excluding units of the University System as presented on page 79 shows there was an unreserved fund
balance surplus of the Budget Funds of 1603792484 which is due to the Revenue Shortfall Reserve of the General Fund
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
1982
1981
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
Good Faith Deposit on Unissued Bonds
Transfers to Various Authorities for Advanced
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
329165194484
139993813387
1041455304
14215117
446980699
13614174704
367124193
63271210421
303368647352
129575871620
532226521
19107164
383697514
9471561328
348247978
37664168602
547914168309 481363528079
82288486580
345364424649
1473255337
840638376
988871973
1463370066
4075897301
1715907505
4038880992
25463904975
77861185851
5756262600
39 48 070 048 000 3 i 00 25
5600 429 703 30
121 288 020 21

1150 980 601 36
1029 692 581 15
43 396 531 13
74061578711
323609286989
1497190387
627960156
892112566
1729265178
3647061410
1657600768
3393518220
24036574389
56602378365
5882821450
1803500000
3133000250
502573848839
21210320760
74947818125
2786974142
37678500000
232620000
547852131
93223693994
1876554300
00
00
10 696 459 94
940 306 023 0 0
728 202 815 40
41 269 745 23
GENERAL 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 its needs directly through the issuance
of general obligation debt
A schedule of General Obligation bonds outstanding for which the full faith credit and taxing power of the State is
pledged is presented on page 143 of this report
This schedule shows that General Obligation bonds outstanding on June 30 1982 amounted to 586687000000
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
10500000000 to fund fully Georgia Education Authority Schools bonds As of May 3 1979 the amount of Georgia
Education Authority Schools bonds outstanding totaled 20492100000 and had a total debt service of 26384761100
Using the appropriation together with various reserve funds of the Georgia Education Authority Schools the Commission
purchased from the Federal National Mortgage Association a specially structured debt instrument guaranteed by the Government
National Mortgage Association pursuant to section 306 g of the National Housing Act Under this guaranty the full faith
and credit of the United States 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 liens of the Indentures on the revenues and funds of the
Authority have been discharged
A schedule of Authority bonds outstanding for the payment of which the State of Georgia is obligated and the good
faith of the State is pledged is presented on pages 146 through 148 of this report
This schedule which includes defeased Georgia Education Authority Schools bonds shows that Authority bonds out
standing at June 30 1982 amounted to 54818400000
GENERAL
A schedule of Other expenditures by spending units showing the project activity is presented on pages 116 through
127 of this report This classification represents expenditures from funds appropriated by the General Assembly for
projects or activities that were not designated in the Appropriations Act as Personal Services Regular Operating Expenses
Travel Motor Vehicle Equipment Purchases Publications and Printing Equipment Purchases Computer Charges Real Estate
Rentals Telecommunications Per Diem Fees and Contracts Capital Outlay Authority Lease Rentals or General Obligation
Debt Sinking Fund
A comparison of approved budget to total funds available and expenditures by spending units excluding units of the
University System is presented on pages 176 through 220 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
15
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 actjon was filed on January 4 1977 in the Barrow County Superior Court State of Georgia v ErnieO Neal 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 3 179 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 mav 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 4 912 89
payment to which it is entitled
In the year ended June 30 1982 the State of Georgia and Mr Ernie ONeal agreed to settle this action in lieu of
proceeding with a renewal of the States motion for summary judgment In accordance with the decision of the Court of
Appeals the parties have agreed that Mr ONeal is entitled to payment for 30 days accumulated leave based on his salary
of 2850000 as Deputy Commissioner of the Department of Administrative Services or a payment of 328860 The parties
have further agreed that the amount actually paid Mr CNeal 491289 less the amount to which he was legally entitled
328860 resulted in an overpayment to him of 162429
In the year under review the Department of Administrative Services received 162429 from Mr Ernie ONeal for
reimbursement of the overpayment
ACCOUNTS RECEIVABLE
In the period under review overpayments made in prior years to the Employees Retirement System for Social Security in
the amount of 12963 were recovered by the Department of Administrative Services
AGRICULTURE DEPARTMENT OF
PRIOR YEARS FINDING
Prior years audit reports have called attention to lha 07338 due from former employee Lawrence Z Zachary In the
year under review an inquiry was made of the office of the Attorney General relative to the status of this matter In a
memoranunm dated September 7 1982 from David C Will Assistant Atorney General to Mr Jim Bridges Assistant
Commissioner of the Department of Agriculture the office of the Attorney General states that their office is of the
opinion that this amount is uncollectible No furthej mention of this will be made in subsequent audit reports
OVER jiUIMBURSEMENT OF FEDKRO GRANT FUNDS
In the year under review expenditures cnarged to the Wholesome Meat Act Program exceeded the approved budget for the
period ended September 30 1981 resulting in charges to Grant No 12373326 exceeding the amount allrcated by
309019 When these expenditures were maoe funds were drawn on letter of credit from the Federal government when it
came to the attention of management of the Department that the expenditures exceeded the approved budget arequest was
made for authorization of the verexpenditure with the budget amended accordingly This request was granted by the16
GENERAL COMMENTS
AUDIT FINDINGS continued
AGRICULTURE DEPARTMENT OF continued
OVER REIMBURSEMENT OF FEDERAL GRANT FUNDS continued
United States Department of Agriculture however a check in the amount cf 3090129 was transmitted to the Department
to fund this authorization resulting in the Department receiving reimbursement for these expenses twice An unearned
reserve for this amount is shown on Exhibit F of unit report and is included in the reserved fund balance shown on the
Combined Balance Sheet Exhibit A of unit report This 3090129 should be refunded to the United States Department of
Agriculture or funds drawn on subsequent letters of credit should be reduced accordingly
BANKING AND FINANCE DEPARTMENT OF
PETTY CASH
During the period under review the office of the Department of Banking and Finance was burglarized resulting in the
loss of petty cash of 4350 which is shown on Schedule 4 of unit report This incident was investigated by the DeKalb
County Police Department
COMMUNITY AFFAIRS DEPARTMENT OF
PRIOR YEARS FINDING
The audit report for the year ended June 30 1980 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 3238218 in Department of Justice Law Enforcement Assistance Administration 1979 Planning Funds and 359802 in
State funds
In the year ended June 30 1981 the Department of Justice requested a refund of the Federal share of this expenditure
based on the assumption that this was an unallowable grant cost In the year under review the Department of Community
Affairs refunded the 3238218 to the Department of Justice Office of Justice Assistance Research and Statistics as is
reflected on Exhibit B of unit report
CONSERVATION
NATURAL RESOURCES DEPARTMENT OF
PRIOR YEARS FINDING
In the fiscal year ended June 30 1959 a shortage of 5020000 was discovered in the accounts of the Department of
Mines Mining and Geology 648826 of which was recovered in the fiscal year ended June 30 1960 245000 was recovered
in the fiscal year ended June 30 1970 2500000 was recovered in the fiscal year ended June 30 1971 50000 was
recovered in the fiscal year ended June 30 1973 and 45000 was recovered in the fiscal year ended June 30 1979 A
balance of 1531174 remained as of June 30 1982
COASTAL RESOURCES DIVISION INVESTIGATION
In the year under review the Department of Natural Resources initiated an investigation of the operating procedures
of the Coastal Resources Division based in Glynn County Georgia The investigation revealed that certain State laws
procedures and regulations had been circumvented by the Directors office in the operations of the Division As a result
the Department of Law on behalf of the Department of Natural Resources filed a civil action against Dr Robert Reimold
Director of the Coastal Resources Division This action resulted in an outofcourt settlement in the amount of 503949
which was received by the Department of Natural Resources on October 29 1982 Receipt of these funds will be reflected
in the audit report for fiscal year ending June 30 1983
QUESTIONABLE CHARGES TO FEDERAL GRANTS PRIOR YEARS
The audit report for the year ended June 30 1981 called attention to questionable charges on certain Federal grants
These items consisted of computer charges of 15634 and charges for personal services of a planner of 330171 which were
made to Department of Commerce Grant No NA80AADCZ116 The approved budget for this project did not includeGENERAL COMMENTS
17
AUDIT FINDINGS continued
CONSERVATION continued
NATURAL RESOURCES DEPARTMENT OF continued
QUESTIONABLE CHARGES TO FEDERAL GRANTS PRIOR YEARS continued
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 Environmental Protection Agency Grant No 1004130812
which resulted in an overcharge of 9454 to this grant during the period under review These amounts are reflected as
reserved fund balance on Exhibit A of unit report
UNSUPPORTED CHARGES TO FEDERAL GRANTS
The Department of Natural Resources utilizes FACS Reports 4005 and 4311 as the basis for accumulating total Federal
project costs In some instances expenditure totals on these reports were adjusted by the Department depending upon the
restrictions of particular grants As a part of our examination we reviewed the compilation of Federal project expendi
tures and compared these calculations with amounts claimed for reimbursement from various Federal agencies The audit of
the Federal grant projects listed below revealed that reimbursements requested were not supported by the above mentioned
adjusted FACS reports We therefore question the amounts claimed for Federal reimbursement on the following grants
Commerce Department of
National Oceanic and Atmospheric Administration
Research and Sanctuaries Act of 1972 P L 92532
National Marine Sanctuaries
Grant No NA81AACZ098
Interior Department of the
Fish and Wildlife Service
Federal Aid in Sport Fish Restoration Act of 1950
DingellJohnson Program
Project No F259 a
Project No F269
5317
116997
3446
120443
125760
REPAYMENT OF FEDERAL AUDIT EXCEPTIONS
in the period under review the Department of Natural Resources repaid various Federal audit exceptions on prior years
U S Department of Interior grants This was accomplished by reducing claims for reimbursement on Federal grants in effect
during State fiscal year 1982 The Department of Natural Resources failed however to reduce grant fund availability on
these grants and as a result requested reimbursements in excess of the remaining contract balances on certain grants Grant
contracts with deferred balances at June 30 1982 were adjusted to reflect the reduction in fund availability The amounts
shown below resulted from billings in excess of grant funds available after reduction for Federal audit exceptions
Interior Department of
Fish and wildlife Service
Federal Aid in Sport Fish Restoration Act of 1950
DingellJohnson Program
Project No F289
Federal Aid in Wildlife Restoration Act of 1937
PittmanRobertson Program
Project No W637 s
Project No w3621
4100
2200
315100
317300
321400
EDUCATION
EDUCATION DEPARTMENT OF
PRIOR YEARS FINDINGS
IMPROPER PAYMENTS SUPERINTENDENTS SALARY
An audit made by the Department of Audits on the Dodge County Board of Education for the year ended June 30 1978
noted that reimbursements for salary of the Superintendent exceeded salary requisitions submitted by the Board by 46196
in the period under review a recalculation on the above was made and a settlement of 13781 was refunded to the Department
of Education for transmittal to the Department of Administrative Services Fiscal Divisionxa GENERAL COMMENTS
AUDIT FINDINGS continued
EDUCATION continued
EDUCATION DEPARTMENT OF continued
PRIOR YEARS FINDINGS continued
TRAVEL ADVANCE
The audit report for the year ended June 30 1981 reported that the Department of Education had granted a travel
advance to Mr Matthew T Lewis in the amount of 65000 Mr Lewis resigned from the Department of Education on
November 10 1980 After his resignation a travel voucher in the amount of 41826 was submitted to the Department of
Education leaving a balance of 23174 to be collected from Mr Lewis This amount has been determined to be uncollectible
by the Department of Law and hence will not be mentioned in subsequent audit reports
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF
SCOPE OF EXAMINATION
The disbursements of the Employees Health Benefits SelfInsurance Program in 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
Equitable Life Assurance Society of the United States These registers plus additional adjustments provided by Equitable
were reconciled monthly by personnel of the Board of Regents of the University System of Georgia to a bank account main
tained in the Chase Manhattan Bank New York New York Drafts clearing the Chase Manhattan Bank account were returned to
the Equitable Life Assurance Society of the United States We were unable to verify that the drafts issued and the adjust
ments made were in fact all the activity transacted in the bank account Therefore the scope of our work 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 Bank as presented on Schedule 6 of unit report
GENERAL ASSEMBLY OF GEORGIA
PRIOR YEARS FINDING
The audit report for the year ended June 30 1981 stated a civil suit was in process concerning alleged overcharges
by a local vendor or vendors on printing expenses In the year under review a negotiated settlement was reached between
the State of Georgia and Porter Printers Incorporated
HUMAN RESOURCES DEPARTMENT OF
GENERAL APPROPRIATIONS SPECIFIC PROVISIONS
In the year under review the Department of Human Resources general appropriation included 462900000 as specific
provisions under operations for the following purposes
OPERATIONS
For the Purchase of Clotting Factor for the
Hemophilia Program
For Operation of Hemophilia Program in Atlanta
and Augusta
For Continuation of the Community Cardiovascular
Council StrokeScreening Program
For Operation of the Rome Cerebral Palsy Center
For Statewide Prenatal and Postnatal
Care Programs
For Grant to Grady Hospital for Cystic Fibrosis
Program
For Payments to Georgia Building Authority to
Maintain Grounds at Roosevelt Warm Springs Hospital
For Uniform Alcoholism Projects at Waycross and Dalton
AMOUNT
APPROPRIATED
10000000
10000000
12500000
13000000
387900000
4000000
500000
25000000
AMOUNT
EXPENDED
10000000
10000000
12500000
13000000
387237600
4000000
00
20830800
462900000 457568400
NONCOMPLIANCE WITH PAYROLL REGULATIONS
In the audit report for the year ended June 30 1981 a total of 2530119 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 clearedGENERAL COMMENTS
19
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
NONCOMPLIANCE WITH PAYROLL REGULATIONS continued
Albury
Arnold
Bagwell
Bailey
Barker
Cadwell
Childers
Clark
Cliett
Edge
Etheridge
Foreman
Gilmore
Graenway
Henson
Hester
Ivie
Jackson
Johnson
Jones
Jones
Kempson
LeCroy
Leegate
Lewin
Lewi s
Mapp
McPhail
Moats
Morgan
Moye
Park
Quinn
Roberson
Robinson
Robinson
Robinson
Russell
Solomon
Stark
Tumblin
West
Wheeler
Williams
Wyatt
Wendy S
Donald D
Sonja B
Brenda Marie
Carolyn C
Bert Preston
Susan K
Mary I
Linda J
Nancy R
Wayne C
Shirley J
Linda Faye
Michael
Vale J
Louise M
Deborah L
Claude D
Ann
Jeannie L
Patricia C
Beverly D
Rickey L
Daphne
Linda M
Arthur J
Sara E
Marilyn
James L
Mary L
Helen W
Glaister A
Marlene
Jerry D
Linda Faye
Lucille J
Lula S
James
Cary B
Jack M
Alice P
Grace F
Phillip D
Jeffrey
James L
Jr
26544
71986
2783
9104
23092
4839
23437
83000
9996
10808
6600
20719
59450
7676
11270
8450
6435
22746
18945
3348
7000
113200
427809
3339
7890
7306
64500
5250
67998
15381
13725
28386
7519
94446
42725
12900
14352
2966
2016
25870
13200
58000
7 092
5655
19887
143072J
Payroll exceptions reported for the year ended June 30 1982 which were unresolved at the conclusion of our examination
were as follows
Bennett
Burnett
Curtis
Ebbers
Kuser
Long
McNease
Newon
Reddick
Reese
Rowe
Southern
Tollison
Tim H
Francine E
Christine
Mary E
Hazel O
Elaine
Brenda E
Jean O
Billy
Jerry L
Pamela M
Brandon Jr
Shirley V

9981
5475
56192
26259
22966
3871
4150
7764
14467
16488
2400
22983
36581
218627
The Personnel Services Section has contacted or attempted to contact these employees to establish way7 and meansby 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 1979 stated that the Department of Industry and Trade paid 195000 to
Omnr International Limited for employee parking As of July 1 1981 a balance of 57800 had not been reimbursed to the
Departments Budget Fund In the year under review no reimbursement was secured leaving an uncollected balance of S7800
at June 30 1982GENERAL COMMENTS
AUDIT FINDINGS continued
INDUSTRY AND TRADE DEPARTMENT OF continued
CASH
IMPREST FUNDS
The Depart of Industry and Trade has imprest accounts in Brussels Belgi Toxyo Japan and Toronto Canada The
audits on these accounts are contracted to an independent certified public accounting firm with subsidiary offices at these
locations These audits will be conducted subsequent to this audit
PROSPECT SUBSISTENCE
Article III section VIII Paragraph XII 6 of the Constitution of the State of Georgia of 1976 provides as follows
ordertoeotgil ItTtllTtLf sAtflTsecuringnV f Industry and Trade in
hereby authorized to expend available fSnds for thl buJnfL bflness industry and tourism is
industrial prospects and other persons who attend 2f meJ1fuand incidental expenses of bona fide
discuss the location or development ol new business ind I 9 reJuest f the Department to
expenditures shall be verified vouchers showing the e L1 S th State A11 SUCh
Schedule 5 of unit report reflects prospect subsistence expenditures of 52270704
JUDICIAL SYSTEM
SUPERIOR COURTS
PRIOR YEARS FINDINGS
SALARY OVERPAYMENTS
The audit report for the year ended June 30 1981 showed a receivable for salary overpayment of 538000 which was
de to an employee Ms Mary Corine Hentz X the year under review the Department of Law agreed to a cash settlement
of 291500
A salary overpayment of S720000 was made to Mrs Dorothy Ward Pritchett during the prior fiscal years In court
action it was concluded that restitution would have been inequitable due to a change in circumstances and recovery was
denied
CURRENT YEARS FINDING
SALARY OVERPAYMENT
in the year under review a salary overpayment of M4173 was made to Ms Margaret A Leonard Reimbursement of
S6C0O was secured during the year under review The recovered balance of 52B173 is shown as an account receivable in
unit report
LABOR DEPARTMENT OF
PAYROLL SYSTEM
Our study and evaluation of the payroll system of the Department of Labor have disclosed that there are no written
Policies and procedures The absence of written procedures constitutes an audit trail weakness therefore we utilized a
stratified regression sample to test the documentation of personnel files time reports and sick and annual leave reports
As a part of our examination we reconciled payroll register totals from the Department of Labor payroll subsystem to the
general ledger and subsequently to the continuous audit report submitted to the Department of Audits e did not
etermine the accuracy of the actual salary paid to each employee listed on our sample because the Merit System for
ersonnel Administration routinely audits all classified positions We have excluded nonclassified positions on the
basis of materiality
June T IT thS P6rSOnal SV1Ce eXPenditUrSS tte St3te ded
982 ntalned 59915 tranSaCtin f records were discarded for sampling purposes and the
emaming reaction files were suarized by Social Security number and position yielding 4143 records in the population
to be sampled The estimation sampling routine drew a sample of 332 records out of the total populationGENERAL COMMENTS
AUDIT FINDINGS continued
LABOR DEPARTMENT OF continued
PAYROLL SYSTEM continued
The assurance or reliability statement which was attributable to our sample at the initial design was as follows
If upon a proper examination of each and every one of these sample records there should be discovered by the audit process
an audited value for any record that differs from the book value then those audited values which differ from book values
are the ones which must be brought back into the system where their effect will influence a total regression estimate of
the population amount based upon the results revealed by the audit
Our review of the selected records disclosed no errors therefore we can state with a 95 confidence level that the
total population is correct
While it is recognized that the Department of Labor is a diverse organization governed by many Federal and State laws
and rules and regulations it is our opinion that the Department should develop written policies and procedures relative to
the payroll system in order to insure proper internal and administrative controls These procedures should include as a
minrmum nob descriptions flow charts and internal control provisions They should be comprehensive in nature and should
be flexible enough to allow for necessary updates and changes
AS of the date of this audit responsible officxals of the Department of Labor have indicated that plans are under
way to bring about the implementation of the aforementioned recommendations
MEDICAL ASSISTANCE DEPARTMENT OF
MEDICAID MANAGEMENT INFORMATION SYSTEM
STATISTICAL SAMPLE RESULTS
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 FACS through a computerized interface program
As a part of our audit a stratified monetary precision materiality sample was used to test the accuracy and validity
of the adjudicated claims paid nursing homes excluded of the Medicaid Management Information System for the fiscal year
ended June 30 1982 as these claims appeared within the subsystem The results of this sample disclosed fortyone 41
overpayments out of 6 32 claims examined The following types of errors occurred
1 Overpayments to institutional providers
2 No supporting documentation for claim payments
3 Overpayment on Medicare crossover claim
4 Overpayments of physician claims over maximum amount allowed
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 5158148800 in claims whrch
are in error by any amount out of a total population amount of 31629750646 for the period July 1 1981 through
June 30 1982
Based upon the fortyone 41 errors of overpayment noted the revised reliability statement is as follows All under
lying source documentation has been properly examined Those items with audit findings have been evaluated by the audit
sample evaluation routine Consequently there is a 95 probability that the population described above would contain an
estimated 5413415290 in claim benefit payments which are in error Moreover there is a 95 probability that the true
value of this estimate could be as much as 742782206 which is the adjusted upper precision limit of the estimate
We belreve that the errors found in our sample as a result of this audit provide material evidence in yet another fiscal
year of serious deficiencies and inadequacies which exist in the present Medicaxd Management Information System TheseGENERAL COMMENTS
AUDIT FINDINGS continued
MEDICAL ASSISTANCE DEPARTMENT OF continued
MEDICAID MANAGEMENT INFORMATION SYSTEM continued
STATISTICAL SAMPLE RESULTS continued
icriendnadTles exist in three subect areas ating 1
Y WeakneSSES thS and suggested elective actions have heen
ted to the Department 0i Medical Assistance on occasions Our audit reports ot previous years have
cemented upon these same deficiencies and inadequacies
INSTITUTIONAL CLAIM PAYMENT METHODOLOGY
bas1sPeTLrrlaTnS mandatS medlC3ld Cl31mS OT a b d charges
U1 he tz the Departraent of Medlcal Assistance to pay institutionai ci
i r athen reduced by a each Provide This reirat
is P nodically determined by independent auditors acting as agents for the Department of Medical Assistance Cost
I8 7 r itiated b6t the dual providers hased on the
n ing isclosed in these examinations From our audit standpoint Wer the following prohlems are aPParent from the
cost settlement procedure descrihed above
institutional cost reports and do SSXaTSttSSffi ents
2 adSusirof curenTyefreSxPerdrt0ursmPleted b o reflect aXl relevant
3 srs rss ersjass
SUMMARY
InformBrUSesf thS Srr0rS SXiStlng WitMn tte SYStem d6Si9n and lntnal f t
or ation System at June 30 1982 and the accounting Problems dealing Witn periodic cost settlements
providers discussed ahove it is douhtful that sufficient competent evidential matter can be ohtained during the cor
o Tm7T PSri0d D ltS t0 L tran a i s
of the Medioaid Management Information system ransactions
NONCOMPLIANCE WITH PAYROLL REGULATIONS
in the audit report for the year ended June 30 1980 a total of 562 75 of
D 31 556275 of payroll audit excePtions reported bv the
State Personnel Board Merit System of Personnel Administration Employees Services
June 30 19fi PJoyees Services Division remained unresolved At
June 30 1982 the three remaining overpayments were as follows
S
Dew
Leary
Young
Raymond S
Michele D
Donald w Sr
22875
11900
21500
r m rz
Britt
Brown
McLamore
Vickie S
Shirley A
Kim
19500
27108
48100
Efforts should Joe continued to resolve these exceptions
94708GENERAL COMMENTS
23
AUDIT FINDINGS continued
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 tin was Commissioner
of Offender Rehabilitation was paid at the above mentioned rate for the fiscal year ended June 30 1973 it was discovered
at a later date that the Board of Corrections did not have the power to set the salary of the Commissioner of Offender
Rehabilitation House Bill No 566 of the 1966 Session of the General Assembly set the salary of 2060000 per annum and
a subsistence allowance of 200000 per annum making total compensation of 2260000 Mr MacDougall drew 3250008 in
salary for the fiscal year ended June 30 1973 therefore Mr MacDougall was overpaid in the amount of 990008 In the
year ended June 30 1981 Mr MacDougall repaid 212859 In the year under review Mr MacDougall repaid 283812 to the
Department of offender Rehabilitation A balance of 493337 remained at June 30 1982
PAYMENT OF GARNISHMENT
The audit report for the year ended June 30 1978 stated that the Department of Offender Rehabilitation paid 75497
for a legal judgment rendered by the Richmond County Superior Court because of the failure to comply with a proper legal
notice of garnishment The failure to comply with the legal notice resulted from the lack of faithful performance of
duties by employees and is therefore considered the personal obligation of employees and officials responsible for 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 Walden Assistant Attorney General requested legal assistance in recovering the 75497 from the former
employee Mr Thomas C Williams Regardless ot 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 year ended June 30 1982 the Department of offender Rehabilitation made an overpayment of salary to
Mr Glenn M Miller in the amount of 47088 As of June 30 1982 the Department of Offender Rehabilitation had not
collected for this overpayment Efforts should be made to resolve this payroll exception in the next fiscal year
STATE REVENUE COLLECTIONS FUND
During the year under review the Department of Offender Rehabilitation collected 34345080 in the State Revenue
Collections Fund These funds were not transferred co the Department of Administrative Services Fiscal Division during
the year anC remained on hand at June 30 1982
Attention is called to reorgir Code Section 40423 which provides as follows
All departments agencies and budget units charged with the duty of collectina taxes fPe
Sf other moneys the collection of which is imposed by law shaU pay all revenues
udgltw
FUNDS RECEIVED AND DISBURSED AT REHABILITATIVE FACILITIES
included in Exhibit G of uniL report re salaries of beginning and ending balancs receipt and disbursements of
various accounts mairtr ie orgla state Prison at Reidsville Similar accounts are maintained at the other various
facilities operated by he Department Records showed that the Departments Internal Audit section made examination of
ach of the units on a regular basisGENERAL COMMENTS
AUDIT FINDINGS continued
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 in unit report to be repaid in subsequent years
SELF INSURED HEALTH PROGRAM
Effective January 1 1976 the State began selfinsurance coverage A contract was executed with the Travelers
Insurance Company effective January 1 1976 to process all claims and to prepare payment drafts which were paid through
a bank account maintained for this purpose by the State Personnel Board This contract with the Travelers Insurance Company
expired December 31 1976 A contract was executed with Blue CrossBlue Shield effective January 1 1977 to provide the
service
All claims submitted by program participants are received by the Health Insurance Section of the State Personnel Board
and then transmitted to Blue CrossBlue Shield for verification of coverage processing and payment Blue CrossBlue Shield
maintains a subscriber file based on information furnished by the Health Insurance Section of the State Personnel Board
The State Personnel Board is furnished computer listings of drafts issued and lists of drafts presented for payment The
Health Insurance Section of the State Personnel Board does not maintain any record of claims submitted or transmitted to
Blue CrossBlue Shield Documentations included with claims are retained by Blue CrossBlue Shield without the sequential
registering of claims or methods of recording financial data of benefits requested no comparison can be made of claims
paid to claims submitted
PUBLIC SAFETY DEPARTMENT OF
NONCOMPLIANCE WITH PAYROLL REGULATIONS
At June 30 1982 the following payroll audit exceptions reported by the State Personnel Board Merit System of
Personnel Administration Employees Services Division remained unresolved
NAME
Barry
Collett
Dodd
Lee
ODell
Darlene
Vivian W
R A
Patricia A
Sandra R
FISCAL
YEAR
1980
1982
1982
1981
1981
AMOUNT
15 84
78 OS
148 26
140 33
81 6 0
11 4 3
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
containing 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
It shall be unlawful for any fulltime appointive State official or employee to contract to buv
from or sell to the State of Georgia any real or personal property goods or services or a
ormproyee re SUh pUrChaSe or sale would benefit or be likely to benefit such official
The Department of Public Safety determined that this list contained the names of ten 10 individuals who were paid
per diem payments totaling 258202 that were in conflict with the Code
in the year ended June 30 1981 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 determined that this list contained the
names of six 6 individuals who were paid per diem payments totaling 95218 that were in conflict with the Code
The Department of Public Safety has requested reimbursement of these payments but as of June 30 1982 no reimburse
ments had been received The Department should continue its efforts to collect these paymentsGENERAL COMMENTS
25
AUDIT FINDINGS continued
PUBLIC SERVICE COMMISSION
TRAVEL
In the period under review travel expense of 14599 was made for air fare It was determined that this travel was
not for official Public service Commission business This amount is reflected as an account receivable on Exhibit A of
unit report When this expenditure was brought to the attention of appropriate officials of the Public Service Commission
reimbursement of 14599 was secured in the subsequent fiscal year
GENERAL
As part of the examination of the fiscal year ended June 30 1982 audit tests were made to determine the accuracy of
the equipment inventory of the Public Service Commission The results of these tests revealed that although all items
selected for the tests were located the inventory list for equipment had not been updated to include equipment purchases
since 1980 It is recommended that the equipment inventory be revised to include all equipment purchases made by the
Commission and that equipment be added to the inventory records on a more timely basis
REVENUE DEPARTMENT OF
PRIOR YEARS FINDING
MOTOR FUEL TAX UNIT
No change was made in this period of the 6961040 due from Jim E Jones former Director of the Motor Fuel Tax Unit
See special report dated April 24 1959 for details covering this item
NONCOMPLIANCE WITH PAYROLL REGULATIONS
A payroll exception relative to overpayment to May L Holland in the amount of 7050 was unresolved at June 30 1982
Efforts should be continued to resolve this exception
MOTOR VEHICLE TAX UNIT
Due to the volume of tag and title sales the last six months of the fiscal year the Department of Revenue transferred
to the Department of Administrative Services Fiscal Division 2252212123 which had not been recorded in the system in
the fiscal year ended June 30 1982 These documents in process as reflected on Schedule 13 page 3 of unit report will
be carried forward and recorded in the next fiscal year
SECRETARY OF STATE
STATE REVENUE COLLECTIONS FUND
The special audit report of the Secretary of States Revenue Collections Fund made by the Department of Audits and
released March 21 1975 called upon the Secretary of State to produce documentation explaining variances totaling
5058030 or initiate proceedings for their recovery In subsequent years satisfactory documentation andor cash in the
amount of 1795150 was received leaving a net variance of 3262880 to be accounted for During the course of this
audit the Department of Law advised the Secretary of State that this case is now outside the Statue of Limitations and no
further action is contemplated by the State Reference to this matter will be deleted from subsequent year audit reports
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
2399360 in replacement checks On March 18 1982 the Secretary of State filed an insurance claim for the balance of
1104990 with the Department of Administrative Services SelfInsurance Trust Fund On August 25 1982 the Secretary of
State received 1104990 which will be reflected in the subsequent audit reportGENERAL COMMENTS
AUDIT FINDINGS continued
SECRETARY OF STATE continued
NONCOMPLIANCE WITH PAYROLL REGULATIONS
As of June 30 1982 there were 5241275 in unresolved payroli exceptions that had been repotted by the state
Personnel Board Merit System of Personnel Adminrstration Employees Services Divrsron These overpayments were as follows
NAME
Tanner
Tanner
Whithead
Mildred s
Mildred S
Betty Z
FISCAL
YEAR
1980
1981
1980
AMOUNT
167149
66424
7702
24127S
Efforts should be continued to resolve these exceptions
GENERAL
The audit report for the year ended June 30 19B1 made reference to a civil suit in process concerning alleged over
charges by a local vendor or vendors on prrntrng expenses in prior years In the year under revrew a negotrated settled
was reached between the State of Georgia and Porter Printers Incorporated to repay the State of Georgia 4710384 and thrs
amount is shown on Exhibit B of unit report
TRANSPORTATION DEPARTMENT OF
DEFICIENCY JUDGMENTS
in the purchase of land for rrghtofway litigation resulted in numerous instances Several of these legal actrons
resulted in decisrons awardrng the Department of Transportatron judgments for amounts paid in excess of the value as fnally
determined by the courts At the trme of the audrt uncolleoted deficiency Judgments amounted to 85487 3427
COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
JUNE 30 198228
COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT
GROUPS
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
JUNE 30 1982
ASSETS
Cash in Banks on Hand and Time Deposits
Investments at Cost
Accounts Receivable and Inventories
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
LIABILITIES AND FUND EQUITY
Liabilities
Vouchers Payable
Due to Other Funds
State Bonds and Certificates of 1838 1879 and 1940
General Obligation Bonds Payable
Total Liabilities
Fund Equity
Investment in General Fixed Assets
Fund Balances
Reserved
Tlportat A to Department
Midyear Adjustment Reserve
Revenue Shortfall Reserve
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
Debt Service Funds
Surplus
State Funds
Total Fund Equity
Total Liabilities and Fund Equity
GOVERNMENTAL FUND TYPES
STATE
REVENUE DEBT
COLLECTIONS SERVICE
3926650140 10866538021 152418098 3770
57989191071
78208734079
1603792484 56999236936
36520499
362963
SiMilMimM 146111029535 U52JU180
8098 3770362961
87966059094
56999236936 1603792484
56999236936 8956985151
1474857289
3378009361
1667530109
56541177957
1560500
1560500
152418098
3768802463
20359 565J41157 1 524 180 9J 53768802463
5112665 1111022505 SUl 370362
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 1982
29
CAPITAL
PROJECTS
FIDUCIARY FUND TYPES
ACCOUNT GROUPS
PUBLIC
TRUST
PRIVATE TRUST
AND AGENCY
17714321 46882708966 12361980492
39187191667 336905053091
7523342032
GENERAL
FIXED
ASSETS
572715080431
GENERAL
LONGTERM
DEBT
5 3768802463
1982
77942944359
434081435829
85732076111
58603029420
36520499
72715080431
3768802463
TOTALS
Memorandum Only
1981
76338853702
362333490757
64000668687
51792299713
00
60670011274
3156974015
82918197537
32918197537
49758525985
39169477346 391311104089 12361980492 72715080431 86687000000 815798086649 668050824133
1067800068
1067800068
89033859162 71540918526
58603029420 51792299713
1560500 1560500
86687000000 86687000000 52915500000
86687000000 234325449082 176250278739
72715080431
72715080431 60670011274
39169477346
390243304021
1474857289
3378009361
1667530109
56541177957
152418098
39169477346
00
00
9328895937
45813188323
238511828
9586289537
12361980492
39024 3304021 343681401019
12361980492 10508985956
00
3768802463
141821573
3156974015
39169477346 390243304021 12361980492 72715080431
00
8674465932
581472637567 491800545394
39169477346 391311104089 12361980492 72715080431 86687000000 815798086649 66805082413331
COMBINED STATEMENT OF CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1982COMBINED STATEMENT OF CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1982
FUND BALANCES JULY 1 1981
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
STATE
REVENUE
COLLECTIONS
9328895937 45813188323 238511828
141821573
7059296103
1615169829
16530013613 47428358152 238511828
4916604275
3977659630
54961955933
152418098
521446617888 106367973715 390929926
2786974142
16530013613 45436029132 238511828
16530013613 48223003274 j 238511828
FUND BALANCES JUNE 30 1982
4916604775 5814497044 1524180 Qfi
The accompanying notes are an integral part of these financial statementsCOMBINED STATEMENT OF CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1982
33
DEBT
SERVICE
CAPITAL
PROJECTS
1982
TOTALS
Memorandum Only
1981
5 9586289537 64966885625 78812075473
3156974015
141821573
3156974015
8674465932
128071255
701195956
15843721746
3156974015 9586289537 76940147145 95485064430
3768802463
3977659630
39169477346 102969258115
3735049469
72820281540
6925776478 48755766883 183887064890 172040395439
2786974142 1876554300
3156974015 9586289537 74947818125 93223693994
3156974015 9586289537 77734792267 95100248294
3768802463 39169477346 1 061 5227262j 76940147145r
35
COMBINED STATEMENT OF REVENUES EXPENDITURES AND TRANSFERS
ALL GOVERNMENTAL FUND TYPES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1982
36
COMBINED STATEMENT OF REVENUES EXPENDITURES AND TRANSFERS
ALL GOVERNMENTAL FUND TYPES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1982
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
Good Faith Deposit on Unissued 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
STATE
REVENUE
COLLECTIONS
4339653113 324825541371
25316926
139993813387
1041455304
14215117
635882929
367124193
57016258200
446980699
8000306108
4442014286
25316926 203408402243 337714842464
82288486580
84563509852
28225779998
32539717994
1473255337
840638376
988871973
1463370066
4075897301
1715907505
4038880992
25160627398
66119394271
5756262600
6941011799
00
00 546191612042
25316926 342783209799 337714842464
16530013613 45436029132 238511828
2786974142
1352226636600 352226636600
337800936194
1337800936194
82500000
4891287349 397745165732 1337562424366
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
S 4916604275 549t61955933 152418098
The accompanying notes are an integral part of these financial statementsDEBT
SERVICE
592354008 5
COMBINED STATEMENT OF REVENUES EXPENDITURES AND TRANSFERS
ALL GOVERNMENTAL FUND TYPES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
37
592354008
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1982
CAPITAL TOTALS Memorandum Only
PROJECTS 1982 1981
329165194484 3033686 473 52
00 139993813387 1041455304 14215117 446980699 25158 1270600 5322 191 3836 444 272 265 071 975 00 20 21 64 14
43603147 33 25316926 13588857778 367124193 1079 93636 3482 059 554 479 18 10 78
18129379 35 63271210421 376641 686 02
61732526 68 547914168309 4813635 280 79
6941011799
39 48 070 048 000 841 00 25
17 708 723 26
11 785 183 18
35416805
303277577
11741791580
82288486580
84563509852
28225779998
32575134799
1473255337
840638376
988871973
1463370066
4075897301
1715907505
4038880992
25463904975
77861185851
5756262600
3907000000
4804884125
74061578711
12080485962 560042970330

852 461 442 39
2095 948 854 82
287 682 572 68
14 971 903 87
6 279 601 56
8 921 125 66
17 292 651 78
36 470 614 10
16 576 007 68
33 935 182 20
240 365 743 89
566 023 783 65
58 828 214 50 00
18 035 000 00
31 330 002 50
5025 738 488 39
212 103 207 60
3156974015
9586289537
74947818125
93223693994
1790346766
4947320781
3768802463
27 869 74142 00 00 18 765 543 00 00 no
376 785 000 00 376 785 00000 no
2 326 200 00 2 326 20000 no
18 728 46766 2 572 872 57
l 18 728 467 66 18 728 46766 2 572 872 57
5 478 521 31 5 478 52131 10 696 459 94
450 767 106 40 1150 980 60136 940 306 023 00
39169477346 102969258115
72820281540ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
NOTES TO FINANCIAL STATEMENTSALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1982
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 Act No 847 of
Georgia Laws 1982 as approved March 9 1982 by the General Assembly of Georgia which is referred to in this report as
the Supplemental Appropriations Act of 19811982
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 41
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1982
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
TOTAL COLUMNS ON COMBINED STATEMENTS
Total columns on the Combined Statements are captioned Memorandum Only to indicate that they are presented only to
facilitate financial analysis Data in these columns do not present financial position results of operations or changes
in financial position in conformity with generally accepted accounting principles Neither is such data comparable to a
consolidation Interfund eliminations have not been made in the aggregation of this data
OTHER FINANCIAL NOTES
1 DESIGNATED FOR 1983 APPROPRIATION TO DEPARTMENT OF TRANSPORTATION The Fund Balance reserved and designated for 1983
Appropriation to Department of Transportation represents the excess of actual Motor Fuel Tax collections for the year ended
June 30 1982 over the estimated Motor Fuel Tax collections budgeted for fiscal year ending June 30 1983 This reserve
is established in compliance with Article III Section X Paragraph VII subsection b of the State Constitution
2 MIDYEAR ADJUSTMENT RESERVE The Fund Balance reserved for Midyear Adjustment Reserve was established in compliance with
Act No 1423 Senate Bill No 663 of the 1982 Georgia Laws This Act provides that The State Auditor shall reserve from
State surplus as of June 30 of each fiscal year an amount equal to one percent of the net revenue collections of such fiscal
year to the extent that such surplus is available therefor before provision has been made for the Revenue Shortfall
Reserve
3 REVENUE SHORTFALL RESERVE The Fund Balance reserved for Revenue Shortfall Reserve 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 This 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 the net revenue collections of such fiscal year to the extent that such surplus
is available therefor
4 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 bonds42
ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1982
OTHER FINANCIAL NOTES continued
5 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
Recrement 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 State Court employees This Retirement System has approximately
53000 members June 30 1902 the employees contribution to the Retirement System was computed at 3 on the first
420000 of annual salary and 5 of salary in excess of S420000 Regular employees of State Departments and Bureaus
actually paid 14 of 1 of salary to the system and the state paid the reminder of the employees contritions on behalf
of the employees The employers contribution was 34 of annual salary The Georgia General Assembly in Georgia Laws
19B2 Act No 1372 amended the 1949 Act establishing the Employees Retirement System of Georgia Some major features of
this Act are
a The creation of a new retirement benefits plan with a new benefit structure and certain changed
partrcrpation retirements for new employees hired on or after July 1 1902 Members under the new plan
are required to contribute 14 of 1 of their earnable compensation to the new plan
b Members of the Retirement System prior to July 1 1982 have the option of remaining under the
old benefits plan or transferring to the new plan Members remaining under the old plan are required to
contribute an additional 1 of earnable compensation to the System as of July 1 1982
O Effective July 1 1982 the employers contribution for members of the old benefits plan has been
increased to 9 34 of earnable compensation and the employers contribution for members of the new benefits
Plan has been established at 14 34 of earnable compensation
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
r i thrrs of the Generai Asseiy and staff prir to P
nd th se ellglble for membership were members of the Employees Retirement System of Georgia An Act of the General
ly in 1900 amended the Act of 1967 creating this Retirement System and required that eligible meters make an
7 r t7in in the EmployeesRetirement system or become a member of the
a 2a rired that their eiectionbemade prr to the
rrtribute 712 f their saiaries f which
t o beh if of each member and the member actually pays the remainder The employers contribution is currently
34 of salaries paid The consulting actuary is George B Buck Consulting Actuaries Inc New YorK New York
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 Syste
approximately 123000 members who contribute of their salaries The state currently contributes ll7l of
a a d the Qf
anes and on employees in excess of state Teacher allotment The consulting actuary is George B Buck Consulting
Actuaries Inc New York New York consulting
The Public school Employees Retirement System of Georgia was established in 1970 for H k
employees of schools as well as a 1 bUS drlVerS and eria
well as all nonprofessional employees ineligible under th Teacher BM
Retirement System has approximately 27000 active members who contribute 4 00 each l
In the current year the State contributed 11 218 100 00 The
COnSUltln9 aCtUy Ger ing ActuariesALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1982
OTHER FINANCIAL NOTES continued
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 15
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 join 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 91 active 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 5 less 700 monthly on behalf of each member and the member actually pays the
remainder The employers contribution is currently 15 of salaries paid The consulting actuary is The Wyatt Company
Atlanta Georgia
The District Attorneys Retirement System was established in 1978 for District Attorneys District Attorneys who were
members of the Trial Judges ad 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 7 12 of
salary if they do not choose survivors benefits if they choose survivors benefits they contribute 10 of salary The State
contributes 5 less 700 monthly on behalf of each member and the member actually pays the remainder The employers
contribution is currently 15 of salaries paid The consulting actuary is The Wyatt Company Atlanta Georgia
6 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 114 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 employees45
1
STATE REVENUE RECEIPTS
JSUMMARY OF STATE REVENUE RECEIPTS
1982
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
s 1192582326 1055116468
161500209 317012826
14789594 16613526
1279491032 1166360855
4940834 4996846
145056594669 128915750924
24636693123 247468220 35
3745104505 3763550740
5140733332 4923756489
925222889 1012765473
8809081152 8665811096
122440631612 114136849458
175129424 187294106
7217114961 6778309635
455635950 381690419
49569195 93 4875979528
295220800 130814625
545705650 449421800
107835769 65121995
914924674 754597321
935652105 865331399
87980438 92208792
65709843 62470996
329165194484 303368647352
5 23564135945 5 25064341498
8368059810 8238929848
77147757344 77373697360
00 2515844400
27641822889 12104418936
3272037399 4278639578
S 139993813387 129575871620
948961704 S 439732921
92493600 92493600
1041455304 532226521
14215117 19107164
446980699 383697514
13588857778
25316926
13614174704
S 367124193
22413494778
2281723833
5613881725
878719548
23116902420
7446540118
701120613
271994951
546832435
5 9363655410
107905918
9471561328
348247978
20630727502
2128737638
5199981665
669223316
769148363
6773328680
779562924
234075498
479383016
63271210421 37664168602
Total State Revenue Receipts
547914168309 481363528079DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1982
47
General Property 1982 and Prior Years Levies and
1982 Auto
On County Digests
Net to State
Fees Retained at Source
Assessing
Collecting
Interest
Refunds
On Public Utilities Digests
On Intangible Digests
Intangible Tax Recording Net
Fees Retained at Source
Estate Tax
Refunds
Real Estate Transfer Tax
Income Tax
Corporations
Returns Additional Tax
Estimates on Taxes
Refunds

1112798222
26937041
47285151
6237608
675696
Interest and Penalties
Individuals
Returns Additional Tax Interest and Penalties
Estimates on Taxes
Fiduciary Returns
Withholding Tax
Refunds
Sales Motor Fuels
Net to State
Allowance Retained by Taxpayer
Refunds to Motor Carriers
Refunds to Retailers Act 1947
Refunds to Others
Sales Alcoholic Beverage Stamps
Refunds
Sales Beer
Sales Wine
Refunds
Sales Cigar and Cigarette
Collecting Fees Retained at Source
Refunds
Sales 3 Sales and Use
Regular
Collecting Fees Retained at Source
Interest and Penalties
Refunds
Motor Fuel
Collecting Fees Retained at Source
Interest and Penalties
Refunds
Sales Industrial Loan Company Tax
Sales Insurance Premium Tax
Business License Alcoholic Beverages
Domestic Producers
Foreign Producers
Retailers
Penalties
Refunds
Wholesalers
Business License Beer
Brewery Permits
Retailers
Penalties
Refunds
Wholesalers
Penalties
Refunds
108358087312
3229256895
456203985
277916822
10323326675
315470052
36464644
261129

36092000
525000
110000

1192582326
161500209
5218451
9058659
512484
1290708205
11217173
5293405405
24467909593
2887898746
12780046042
11715865934
307259026
114825393389
21445385974

65908750
1551250
147500
K
4000000
25000
50000
26873416252
118183178417

25008451527
180151278
404972279
130891547
16045856
3748201758
3097253

925234139
11250

3551231704
260670487
2821039
111765631370
10675000242
300000
1100000
36507000
4000000
300000
67312500
3975000
1359300986
9571143
1279491032
4940834
145056594669
24636693123
3745104505
5140733332
925222889
8809081152
122440631612
175129424
7217114961
41907000
7158750048
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1982
TAXES continued
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
Business License Insurance Agents Adjusters
Business License Bingo
Business License Industrial Loan Companies
Business License Private Employment Agencies
Business License For Sale of Checks
NonBusiness License Motor Vehicle Registration
Other Revenue
Tag Department
Fees Retained by Tag Agents
NonBusiness License Title Registration
Fees Retained by Tag Agents
NonBusiness License Auto Drivers
NonBusiness License Motor Boat Registration
NonBusiness License Hunting and Fishing
Net to State
Collecting Fees Retained at Source
Corporation Net Worth Tax
Domestic and Foreign
Unemployment Compensation Penalties and Interest
FINES AND FORFEITS
Cigar and Cigarette
Liquor Wine and Beer
Refunds
Hunting and Fishing
Total Taxes Fines and Forfeits
GRANTS FROM U S GOVERNMENT
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
Secondary Act
Education Department of
Construction Act
Education Department of
Lunch Program
Education Department of
Act of 1963
Education Department of
Forestry Commission Georgia
Governor office of the Governors Office
Governor Office of the Planning and Budget
Office of
Highway Safety Office of

44526250
823750
117500
155000
300000
45232500
2900000
320000
1301700
1330000
965000
22019800
4722313843
41592950
193012800
278280625
16940175
845507924
69416750

10047551
37255012
355000
41032875
for Adult Education Act
for Appalachian Regional
for Child Nutrition Act
for Education of the
for Educational
for Elementary and
for Library Services and
for National School
for Vocational Education
Other
48587500
2951700
22984800
5657500
1051900
157500
229737950
2270000
26040000
1820000
882600
4956919593
295220800
545705650
107835769
914924674
935652105
65709843
87980438
329165194484
3151
1235
421
3959
2447
764
11225
24622
350
89319
1667
78061
20720
6435
1403
170
4186
371
14740
11974
07349
93874
48523
01384
96043
53160
90840
10343
19981
06027
01355
38229
21335
41625
35381
89260DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1982
49
GRANTS FROM U S GOVERNMENT continued
Human Resources Department of for Mental Health
and Youth Development Institutions
Human Resources Department of for Public Assistance
and Child Welfare
Human Resources Department of for Social
Rehabilitation Services Public Health Services
and Other
Human Resources Department of for Vocational
Rehabilitation
Investigation Georgia Bureau of
Judicial System
Superior Courts
Administrative Office of the Courts
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
Secretary of State
Soil and Water Conservation Committee State
Transportation Department of for Access Defense
Department of for Appalachian Development
Department of for Bridge Replacement
Department of for Economic Growth
Department of for High Hazards
Department of for Highway Planning
Department of for Interstate Highways
Department of for Pavement Markings
Department of for Primary Roads
Department of for Public Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
NonUrbanized Areas
Transportation Department of
Crossing Protective Devices
Transportation Department of
Transportation Department of
Transportation Department of Other
Veterans Service State Department of
for Railroad Highway
for Secondary Roads
for Urban Systems
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
Regents of the University System of Georgia
Board of
Revenue Department of
Transportation Department of
Total Donations for Operations
RENTS ON INVESTMENT PROPERTIES
Atlanta Newspapers Incorporated
Big Farm
CAPCO
Consolidated Atlanta Properties
DeFoor Properties Incorporated
Harbet International Incorporated
Livingston Bess B Estate of
Louisville and Nashville Railroad
Massell Ben J Estate of
Mathis Edwin B
Omni Ventures
Peachtree Plaza Hotel
Pelham Banking Company
Pfund Joseph A
763121578
29166476180
4894668534
2710269698
1887650
10819817
2915066
1601169
24729019
8770643950
38971458448
1573818779
87662901
11019610
32021954
7677387
2770060
26826201
1142308
649265456
533905425
2265212248
219325418
517079875
349258803
12522754213
288882190
5696295127
396200535
126020894
820054766
2829789208
427778731
239178766
139993813387
92493600
948961704
1041455304
3700
14158977
1500
100
38340
12500
14215117
440000
1012500
690333
22135734
690333
500000
1800000
372969382
5166669
390000
5691992
29736300
720000
225000DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1982
RENTS ON INVESTMENT PROPERTIES continued
Reeves Donald B
Southern Railway
Spirit Creek Cattle Farm Incorporated
Sundry Rents
Tennessee Valley Authority
Union Camp Corporation
United States Army Corps of Engineers
Total Rents on Investment Properties
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
Governor Office of the Planning and Budget
Office of
Human Resources Department of
Offender Rehabilitation Department of
Personnel Board State Merit System of
Personnel Administration
Regents of the University System of Georqia
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
Legislative Retirement System Georgia
Public School Employees Retirement System
State Employees Assurance Department
Subsequent Injury Trust Fund
Superior Court Judges Retirement Fund of Georqia
Superior Court Judges Retirement System
Teachers Retirement System
Trial Judges and Solicitors Retirement Fund
Total Contributions from Public Trust Funds
EARNINGS GENERAL GOVERNMENTAL SERVICES
Department of
Accumulated Deposits
Other
Georgia State
Administrative Services
Audits Department of
Banking and Finance Department of
Community Affairs Depar ment of
Comptroller General
Defense Department of
Employees Retirement System
Social Security Trust Fund
Employees Retirement System
Financing and Investment Commission
General Assembly of Georgia
Governor office of the Governors Office
Governor Office of the Planning and Budget
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 Service
325000
1012000
487290
504500
750000
91666
1642000
446980699
7987644673
25316926
258740
4360314733
592354008
15506342
166288
277
599233558
9670891
22470448
1237820
13614174704
3673791
1162800
99740403
2256800
15662700
7243900
21254667
5506639
6678798
199842495
4101200
367124193
6984900853
21207795
1152420
2927470
15812326
686139
302000000
20081500
1812979935
578023
16646000
181910523
174885723
25502729
8745995
1140359
3107795
3042711
11187699
54893179
1952170
117786001 97
920879981
16116854
1000000
49715018
1841384
22413494778DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1982
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
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
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
Polygraph Examining Fees
Private Detectives 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 Parts and Used Car Dealers Examining Fees
Veterinarians Examining Fees
Warehouse License and Inspection
Total Earnings Protection Services
EARNINGS HEALTH SERVICES
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
Medical 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
111000
9017976
377967546
2877500
284047100
15901809
25744783
468400
395000
40849302
82517330
55554223
29604257
1382246
80000
10716800
1488800
57547071
11249113
2180000
1301386
26591061
14203358
405500
148000
248447100
6136130
230330750
339000
26136145
44564176
443695334
107448465
16025500
162000
74429361
1941497
27913367
1747447
58000
2281723833
575 00
1 240 00
30 688 07
19 113 69
588 457 01
10 641 00
248 285 00
116 696 70
23 230 60
12 400 00
28523 283 38
42 631 00
18660 465 30
1062 266 40
57 376 50
9 786 00
35 069 62
5483 685 03
76 981 00
99 801 00
186 687 75
50 782 00
34 482 0 0
92 561 56
14 535 14
218 115 50
5 496 50
368 527 50
40 035 0 0
24 922 00
5613881725DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1982
EARNINGS DEVELOPMENT AGRICULTURAL AND NATURAL RESOURCES SERVICES
Agriculture Department of
Egg Inspection Pees
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
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
Total State Revenue Receipts
56213421
5000
2 65804610
2 54438890
1106450
1447750
2 82961282
16617145
125000
8 78719548
23116902420
7446540118
184615432
715100
1126400
298366681
691900
215605100
701120613
99468626
47315595
32910036
92300694
271994951
s 5 456 11 343 981 35 00
5 468 324 35
5 5479 141 683 09
SUMMARY OF STATE REVENUE DISTRIBUTION
Expense Fund
Board of
DISTRIBUTION FOR OPERATIONS
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
Comptroller General
Conservation
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
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 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
Appellate Court Reports
Court Reporting of the Judicial Council Board of
Indigent Defense Council Georgia
Judicial Administrative Districts 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
Audits Department of
Comptroller General
Conservation
Natural Resources Department of
Governor Office of the
Planning and Budget Office of
Human Resources Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Labor Department of
Offender Rehabilitation Department of
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Total Distribution of Unfunded Collections
1982
10657160874
2747419661
514926400
292718500
633597644
572182205
2497787025
7314348071
76907508
649271013
157047742517
1137472700
53093018603
1768031720
440225477
127603521
42000
6173252668
1583391323
6498685300
592354008
238281325
1294002541
1191701300
1351700000
49757260
95451078758
1062890177
1642166208
242224744
253497220
1825083545
81380766
21100000
4520095
1601169
49663000
4976000
4312711
34488219
9155716049
467328515
60525685878
13029626249
123 88853365
48 56123152
3 54247487
79 15215403
13 46110614 21254667
914 14975714
13 10809666
3 92134984
s 5624 00645519
33977345
4594449 3103538
20975767 1455249 7500
32780790 752075 5154319 210000 22396083
600
12531116 10341681
91702748
1 906050
86093730
SUMMARY OF STATE REVENUE DISTRIBUTION
DISTRIBUTION OF PRIOR YEARS UNRESERVED FUND BALANCE SURPLUS LAPSED
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
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
Appellate Court Reports
Indigent Defense Council Georgia
Judicial Qualifications Commission
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
Funding and Custody Accounts
Excess of Funds Available over Allotments
State Funds
Carryover from Prior Year
Transfers from Fund Balances
State Funds
Federal Revenue Sharing Funds
142353738
29938033
9953473
3324400
11634810
2670501
1 13259172
1 31163602
1 315529
1 2005658
351340298
72834588
814431
2916329
4225127
21562761
519590
179890033
30586688
8871442
659269
17460
11442191
1840057
249347
1177006
1847440
25100458
790277
1489537450
207560819
50084230
2267301
24840288
27844562
11725513
3446992
6363279
2786974142
559527577647
Fiscal Division

16388192040
141821573
4916604275
16530013613 11613409338
547914168309STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1982
59
SOURCE
Taxes Fines and Forfeits
Property Tax General
Property Tax utility
Property Tax Intangibles
Estate Tax
Real Estate Transfer Tax
Income Tax
Motor Fuel Tax
Alcoholic Beverage Tax
Malt Beverage Tax
Wine Tax
Cigar and Cigarette Tax
Sales 3 Sales and Use Tax
Industrial Loan Company Tax
Insurance Premium Tax
Business License Tax
Motor Vehicle Tax
Title Registration Tax
Motor Drivers License Tax
Motor Boat Registration License Tax
Hunting and Fishing License Tax
Corporation 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
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
Total State Revenue Receipts
PERCENTAGE PER
TOTAL TO TOTAL CAPITA
1192582326 22 218
161500209 03 30
14789594 00 03
1279491032 231 234
4940834 00 01
145056594669 2647 26546
24636693123 450 4509
3745104505 68 685
5140733332 94 941
925222889 17 169
8809081152 161 1612
122440631612 2235 22408
175129424 03 32
7217114961 132 1321
455635950 08 83
4956919593 91 907
295220800 05 54
545705650 10 100
107835769 02 20
914924674 17 168
935652105 17 171
87980438 02 16
65709843 01 6008 12
329165194484 60240
23564135945 430 4312
8368059810 153 1531
77147757344 1408 14119
27641822889 504 5059
3272037399 60 599
139993813387 2555 25620
948961704 17 s 173
92493600 02 17
1041455304 19 1 90
14215117 00 03
446980699 08 82
13588857778 248 2487
25316926 00 04
13614174704 248 2491
s 367124193 07 67
22413494778 409 4102
2281723833 42 418
5613881725 102 1027
878719548 16 161
23116902420 422 4230
7446540118 136 1363
701120613 13 128
271994951 05 50
546832435 10 100
63271210421 1155 11579
547914168309 10000 100272
Note 1980 Population 5464265STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1982
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
Carryover from Prior Year
Transfers from Fund Balances
State Funds
Federal Revenue Sharing Funds
Federal Revenue Sharing Funds
Funds Available July 1 1981 Unappropriated
Appropriation
PERCENTAGE PER
TO TOTAL CAPITA
2860 28677
1000 10026
1665 16694
2109 21149
936 9387
234 2347
228 2286
130 1306
54 544
151 1509
847 84 93
02 16
900

TOTAL
156696402219
54787401304
912224110 30
115566263802
51291379686
12822065430
12492369179
7135836713
2972152937
8244547717
46408158286
86093730
4916604275
299 2999 16388192040
1 03 26 141821573
03 26 141821573
tJAll 31 167138499
Assessment and Collection Allowance to Outside Agencies
Note 1980 Population 5464265
1000Q 10027 547914168309
STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1982
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
133134619001 1671 384 99 235613658 85 i 00 1846191 32 3513402 98
54355017600 00 27700 60 00 5032626 63 736490 19
39851262900 00 270558082 54 9 489 617 04 233740075 03 76293 31
30732056809 00 765165005 18 00 98591091 14 15414026 39
40010037591 00 89993166 36 00 24449610 32 1629355 73
12704313200 00 876629 01 00 2376501 48 2075608 19
9311416400 00 20303971 62 924 936 00 11327383 53 746763 36
6550320900 00 4670927 38 00 1799039 95 614809 20
2848711500 00 400650 71 00 1013994 13 180230 47
3579824050 18981918150 00 00 210536 12117804 75 87 00 00 3301924 264765602 18 70 261755 43396531 2621006 860937 39 13 21 30
4916604275
116388192040
141821573
141821573
167138499
352059498101 167138499 139993813387 1041455304 S 64824404041 110172141023STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE RECEIPTS BY OBJECT
YEAR ENDED JUNE 30 1982
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 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
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
Proceeds of General Obligation Bonds
Good Faith Deposit on Unissued Bonds
Transfers to Various Authorities for Advance
Retirement of Bonds and Defeasance of Bonds
PERCENTAGE
TO TOTAL
PER
CAPITA
65601596585
4124764808
8316776043
4196744355
33331274
15273515
82288486580
3453 644 246 4 9
14 732 553 37
s 8 406 383 7 6
9 888 719 73
14 633 700 66
40 758 973 01
17 159 075 05
40 388 809 92
71 183 453 185 451 598 03 72
254 639 049 7 5
778 611 858 51
57 562 626 00
3907000000
4804884125
3711884125
560042970330
197 12005
75 755
152 1522
77 768
01 06
0 0 03
15
131
334
465
1421
105
71
159
10221
74947818125 1368
102969258115 1879
2786974142 51
37678500000 687
232620000 04
15059
2606469507 48 477
9510871994 1 74 1740
1465368861 27 268
2475505319 45 453
1796060519 33 329
178004799 03 33
686355135 12 126
84563509852 15 43 15476
1624885108 30 297
228225779998 41 65 41767
351741195 06 64
11868974662 2 17 2172
10897700 00 02
63204
270
154
181
268
746
5 314
739
S 1308 3352
4660
14249
1054
715
879
1594
547852131
10
102492
13716
18844
510
6895
43
100

Includes Assessment and Collection Allowance to
Outside Agencies in the amount of 4339653113
547914168309
10000 100272
Note 1980 Population 5464265DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
GENERAL FUND
YEAR ENDED JUNE 30 1982
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
BALANCE SHEET
JUNE 30 1982
CURRENT ASSETS
Cash on Hand and in Banks
Investments
GOVERNMENTAL FUND TYPE
GENERAL
FEDERAL
REVENUE SHARING
3926650140 3926650140
57822052572 167138499 57989191071
Total Assets
61748702712 167138499
LIABILITIES AND FUND EQUITY
CURRENT LIABILITIES
Undrawn Budget Allotments
FUND EQUITY
Fund Balances
Reserved
Designated for 1983 Appropriation to
Department of Transportation 1
For Midyear Adjustment Reserve 2
For Revenue Shortfall Reserve 3
Unreserved
Surplus
Balance July 1 1981
Decrease in Year
Total Fund Equity
56832098437
1474857289
3378009361
63737625
4916604275
7059296103
7059296103
00
4916604275
167138499 56999236936
1474857289
3378009361
63737625
4916604275
S 7059296103
7059296103
4916604275
Total Liabilities and Fund Equity
61748702712
167138499 619158412il
1 The Reserved Fund Balance for 1983 appropriation
to the Department of Transportation was determined
by comparing the net Motor Fuel Tax collections
for the year ended June 30 1982 to the estimated
Motor Fuel Tax collections budgeted for fiscal
year ending June 30 1983
2 The Reserved Fund Balance for Midyear Adjustment
Reserve was created by Act No 1423 Senate Bill
No 663 of the 1982 Session of the General
Assembly
3 The Reserved Fund Balance for Revenue Shortfall
Reserve was created by Act No 901 Senate Bill
No 466 of the 1976 Session of the General
Assembly in lieu of the Working Reserve Fund
which was abolished July 1 1976
The accompanying notes are an integral part of these financial statementsDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
STATEMENT OF CHANGES IN FUND BALANCES
YEAR ENDED JUNE 30 198 2
GOVERNMENTAL FUND TYPE
FUND BALANCES JULY 1 1981
Reserved
Revenue Shortfall
Unreserved
Designated for Allocation in
Fiscal Year 1982
Surplus
ADDITIONS
Excess of Funds Available over Allotments
Year Ended June 30 1982
DEDUCTIONS
Fund Balances Carried Over from Prior
Year as Funds Available
Reserved
Unreserved
FUND BALANCES JUNE 30 1982
To Balance Sheet
FEDERAL
REVENUE SHARING
9328895937
7059296103
16388192040
4916604275
9328895937
141821573 141821573
7059296103
141821573 16530013613
4916604275
21304796315 141821573 214466178i
9328895937
7059296103
16388192040
4916604275
141821573
9328895937
7201117676
141821573 16530013613
00 4916604275
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 1982
GOVERNMENTAL FUND TYPE
FUNDS AVAILABLE
Remittances by Collecting Units
of the State Net
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
337800936194
FEDERAL
REVENUE SHARING
337800936194
9328895937
7059296103
S 337800936194
25316926 25316926
25316926 337826253120
141821573
9328895937
141821573
7059296103
16388192040 141821573 16530013613
Total Funds Available
S 354189128234 167138499 354356266733
EXPENDITURES
ALLOTMENTS
Legislative Appropriation to Spending Units
For Fiscal Year Ended June 30 1982
Less Current Year Funds Lapsed
Net Appropriation Fiscal Year Ended June 30 1982
Less Prior Years Unreserved Fund Balance Surplus Lapsed
Net Allotments to Spending Units
Excess of Funds Available over Allotments
353129506301 167138499 353296644800
1070008200 1070008200
352059498101 167138499 352226636600
2786974142 L00 2786974142
349272523959 167138499 349439662458
4916604275 0 4916604275
35418912R334 167138499 354356266733
The accompanying notes are an integral part of these financial statementsDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
COMMENT S
INTRODUCTION
This report covers all State revenue collections remitted to the Department of Administrative Services Fiscal
Division Federal Revenue Sharing Funds on hand 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 1982
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 1982 amounted to 337800936194
These receipts are compared with those of the two previous fiscal periods as follows
YEAR ENDED JUNE 30TH
1982
1981
Revenue Receipts
Various Revenue Collecting Units
337800936194 310963197903 280999768048
ALLOTMENTS TO SPENDING UNITS
STATE FUNDS
Total State revenues received by the Department of Administrative Services Fiscal Division amounted to 337800936194
in the fiscal year ended June 30 1982 The total revenues of 337800936194 and the fund balance of 16388192040 on
hand at July 1 1981 made a total of 354189128234 available in the year under review Net allotments to spending
units were 349272523959 and a reserved fund balance of 4916604275 remained at June 30 1982 Of the 4916604275
reserved fund balance designation for 1983 appropriation to the Department of Transportation was 1474857289 Midyear
Adjustment Reserve was 3378009361 and Revenue Shortfall Reserve was 63737625
FEDERAL REVENUE SHARING FUNDS
The Department of Administrative Services Fiscal Division received 25316926 in interest earned on Federal Revenue
Sharing Funds in the year ended June 30 1982 The total revenue of 25316926 and the unreserved fund balance of
141821573 at July 1 1981 made total Federal Revenue Sharing Funds available during the year under review of
167138499 Allotment of Federal Revenue Sharing Funds to spending unit was 167138499
FINANCIAL CONDITION
The total assets consisting of cash on hand and on deposit of 3926650140 and investments of 57989191071 on
June 30 1982 were 61915841211 of which 61748702712 was State Funds and 167138499 was Federal Revenue Sharing
Funds Of the 61748702712 State Funds 1474857289 was designated for 1983 appropriation to the Department of
Transportation 3378009361 was reserved for Midyear Adjustment Reserve 63737625 was reserved for Revenue Shortfall
Reserve and 56832098437 was undrawn budget allotments for the year ended June 30 1982 The 167138499 in Federal
Revenue Sharing Funds was undrawn budget allotment for the year ended June 30 1982DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
COMMENTS
continued
ALLOTMENTS TO SPENDING UNITS continued
RESERVED FUND BALANCES
DESIGNATED FOR 1983 APPROPRIATION TO DEPARTMENT OF TRANSPORTATION
During the year ended June 30 1982 the Department of Administrative Services Fiscal Division received net motor fuel
taxes of 34722357289 and interest earned on motor fuel tax funds invested of 4952500000 Of the 39674857289
total motor fuel tax revenues 38200000000 was appropriated to the Department of Transportation in the General
Appropriations Act No 1514 approved April 21 1982 for the fiscal year ending June 30 1983 On June 30 1982 the
unappropriated balance of 1474857289 was designated to be appropriated to the Department of Transportation during
fiscal year 1983
MIDYEAR ADJUSTMENT RESERVE
Act No 1423 Senate Bill No 663 of the 1982 Session of the General Assembly provides that The State Auditor shall
reserve from State surplus as of June 30 of each fiscal year an amount equal to one percent of the net revenue collections
of such fiscal year to the extent that such surplus is available therefor before provision has been made for the Revenue
Shortfall Reserve On June 30 1982 the reserved fund balance for Midyear Adjustment Reserve was 3378009361
REVENUE SHORTFALL RESERVE
Act No 901 Senate Bill No 466 of the 1976 Session of the General Assembly abolished the Working Reserve Fund of
3000000000 at July 1 1976 and created the Revenue Shortfall Reserve in lieu of the Working Reserve The Act provides
that The State Auditor shall reserve from State surplus as of June 30 of each fiscal year an amount equal to three percent
of net revenue collections of such fiscal year to the extent that such surplus is available therefor On June 30 1982
the reserved fund balance for Revenue Shortfall Reserve was 63737625
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
1982
1981
1980
Net Allotments
State Funds
Federal Revenue Sharing Funds
349272523959 317015763092 276875079952
167138499 2609189608 5099789963
349439662458 319624952700 281974869915
STATE REVENUE COLLECTIONS
Net collections by the Department of Administrative Services Fiscal Division as a revenue collecting agency in the
year ended June 30 1982 were 7975005549 and consisted of 22410 anonymous campaign contributions 65550 court
settlement fees 258740 dividends 37008892 interest earned on custodial funds 7935493137 net interest earned on
State funds 1708547 Local Government Investment Pool cost of administration 384650 seizure and condemnation fees
and 63623 telephone commissionsDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
SCHEDULE OF REVENUE COLLECTIONS BY DEPARTMENTS
YEAR ENDED JUNE 30 1982
COLLECTING UNITS
Administrative Services Department of
State Property Disposal Unit
Fiscal Division
Properties Control Commission State
Agriculture Department of
Audits 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
Employees Retirement System
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
Workers Compensation State Board of
26250000
7975005549
527780497
10267 164 94
1 250 00
11 264 00
216 179 29
14883675
5150375
1140359
8529036046
349746775
18104257
318334777
7719420219
1026841494
22744329
302000000
732905
901614271
9832646
5247225
21174409
67319843
3580634
11948997
820657786
260978216
16144411423
889242396
377967546
33780093619470
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
STATE FUNDS
YEAR ENDED JUNE 30 1982
SPENDING UNIT
APPROPRIATION FOR FISCAL YEAR 1982
LEGISLATIVE
APPROPRIATION
GOVERNORS
EMERGENCY
FUND
FUNDS
LAPSED
NET
APPROPRIATION
Administrative Services Department of
Operations
Debt Service Fund
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
A Education Department of
B Institutions
Public School Employees Retirement System
Regents of the University System of Georgia
Board of
A Resident Instruction and University
System Institutions
B Regents Central Office
Student Finance Commission Georgia
Teachers Retirement System
Employees Retirement System
General Assembly of Georgia
General Obligation Debt Sinking Fund
State of Georgia
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
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Appellate Court Reports
Court Reporting of the Judicial Council
Board of
Indigent Defense Council Georgia
Judicial Administrative Districts 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
Public Safety Department of
Public Service Commission
Revenue Department of
Operations
Loans to Counties Property Tax Reevaluation
Grants to Counties Property Tax Reevaluation
Secretary of State
A Secretary of State
B Real Estate Commission
3803139300
2378694100
514926400
297279600
433664700
521566700
2054542300
4855806400
79699400
250363800
131793959901
1360164100
1137472700
51335522800
1467506000
1552813800
208900000
9000000
1582813300
6648685300
205403200
230000000
678618400
1191701300
1351863100
21166284800
43140000
27020087300
907448700
1635234500
220858200
249901600
1797241700
74402200
21100000
1412300
00
49663000
4976000
1270000
9759200
79626400
7250000
294258000
408263800
19938180900
12222581500
522016100
4659050400
352020600
3325133900
1226310000
93129900
90 000 00 100 000 00
45 611 00
767 783 00 1 32 848 00
8 000 00
5 000 00 445 091 00
276 865 00 360 690 00
39 342 00
22 272 00
188 703 00 346 207 0 0
37 546 00
10000000 3800389300
2377694100
514926400
292718500
507158200
520766700

1625000
150000000
3000000 3809500
230000000
12572300 12500000
163100
10806700 107096100
8747000 279237800
13300000 22911600
1000000 6430000
4063500
2010533200
4847423900
75765200
252591000
131778209501
1356409500
1137472700
51336322800
1467506000
1551188800
208900000
9000000
1582813300
6498685300
204593700
00
678690700
1191701300
1351700000
21069995400
43140000
26749596500
897837100
1629804500
220858200
249901600
1797241700
78465700
21100000
1412300
00
49663000
4976000
1270000
9759200
79626400
2 942 580 00
58 000 00 4 140 638 00
2500 000 00 196 881 809 00
400 000 00 121 825 815 0 0
1 232 00 4 076 00 5 217 317 00
238 750 00 150 000 00 46 679 254 0 0
54 505 00 3 465 701 0 0
56 932 00 33 194 407 00
1000000 9063800
6830900
1218246200
86299000DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
STATE FUNDS
YEAR ENDED JUNE 30 1982
71
BALANCE DUE
SPENDING UNIT
JULY 1 1981
CASH
ALLOTMENTS
DRAWN
368 26 994 980 67 00 35 583672 72
549 421 29 23 471839 00
5 149264 0 0
392 639 98 2 5 926570 001662 00 23
5 054017 00
241399519 1937454969
1924686900 4664703433
12163177 77500000
247341000
GRANTS
FROM FEDERAL
GOVERNMENT
FUNDS
RETURNED BY
SPENDING UNIT
PRIOR YEARS
SURPLUS
LAPSED
142353738
9953473
3324400
2783035
2670501
31163602
2005658

29938033
9953473
3324400
11634810
2670501
13259172
31163602
315529
2005658
BALANCE
JUNE 30 1982
136567757
2698000
55514296
00
61500
37404200
15365000
301218578
2107407367
10112848
5250000
5348370439 1131239854082
4544800 1118522864
3683375 1137472700
358067595
6727297
5528658263
249158733
3683375
3073803711
40169693
31136817
160000000
2991100000
3000000
00
44775200
483756486
13172017
1572190686
94850919
35334000

51006562767
1487850693
1551188800
240036817
9000000
1430000000
9489785300
207593700
635000000
1191701300
1351700000
20998404900
40000000
27850989400
905500000
1654372058
220858200
249884140
1797241700
74402200
21100000
1412300
49663000
4976000
1270000
9759200
79626400
52114018
20720570
814431

2916329
52114018
20720570
814431
2916329
4225127 4225127
21562761
43302340
26070
43302340
26070
136561623 136561623
18918400 30586688
8871442
6 592 69 6 592 69
14 18 2 421 400 493 91 57 47 114 18 2 174 421 400 493 60 91 57 47
11 770 06 11 770 06
18 474 40 18 474 40
31 506 26 31 506 26
3403563744
19825000
00
00
00
312813300
00
00
00
66903139
00
00
555346986
16312017
4707 97786
755 19731
18 95000
00
00
00
40 63500
00
00
00
00
00
00
00
294258000
412763800
5702316970 21885070000
11824804300
521201500
166843352 4572568000
1500000 348070100
63033873
12064167
2476000
3200000000
54503500 1262581600
42100 83502400
21949832 21949832
790277 790277
1000000000 1489537450
204399829 204399829
3160990 3160990
519590 50603820
2267301 2267301
19040288
5800000
19040288
5800000
24815651 24815651
3028911 3028911
00
1300000
3015890420
357777200
530200
212116522
00
182474573
12064167
2476000
10168100
2838700DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
STATE FUNDS
YEAR ENDED JUNE 30 1982
APPROPRIATION FOR FISCAL YEAR 1982
SPENDING UNIT continued
Transportation Department of
Operations
Special Appropriations
Grants from Federal Government
Veterans Service State Department of
Workers Compensation State Board of
LEGISLATIVE APPROPRIATION GOVERNORS EMERGENCY FUND 00 00 FUNDS LAPSED 2255600 NET APPROPRIATION
37149484994 2248983606 1073886500 389693600 20000 6000 37149484994 2250983606 1071630900 390293600
353129506301
00 11070008200 352059498101DEPARTMENT OF ADMINISTRATIVE SERVICES
FUNDINC FISCAL DIVISION AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR STATE FUNDS ENDED JUNE 30 1982
BALANCE DUE
SPENDING UNIT
JULY 1 1981
CASH
ALLOTMENTS
DRAWN
GRANTS
FROM FEDERAL
GOVERNMENT
FUNDS
RETURNED BY
SPENDING UNIT
PRIOR YEARS
SURPLUS
LAPSED
BALANCE
JUNE 30 1982
26387036737
2531188193
636972088
18000
260 314 166 49
29 313 167 07
252 872 666 44
10 716 309 00
3 893 216 00
S 24947666817
11725513 11725513
3446992
6363279
3446992
6363279
37505105082
1850855092
297372261
00
990000
51769936313 370817202618 24947666817 S 1659173966 2786974142 56832098437DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
FEDERAL REVENUE SHARING FUNDS
YEAR ENDED JUNE 30 1982
SPENDING UNIT
Conservation
Natural Resources Department of
Construction
Heritage Trust
Education
Education Department of
LEGISLATIVE
APPROPRIATION
167138499
APPROPRIATION FOR FISCAL YEAR 15
FUNDS
LAPSED
NET
APPROPRIATION
167138499
167138499
jio
167138499m
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
FEDERAL REVENUE SHARING FUNDS
YEAR ENDED JUNE 30 1982
BALANCE DUE
SPENDING UNIT
JULY 1 1981
CASH
ALLOTMENTS
DRAWN
FUNDS
RETURNED BY
SPENDING UNIT
PRIOR YEARS
SURPLUS
LAPSED
BALANCE
JUNE 30 1982
8907000 8907000
13456400 13456400
00
00 167138499
22363400 22363400
00
fcflA 167138499STATE 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 1982
79
CURRENT ASSETS
Cash on Hand and in Banks
Receivables and Inventories
Other Assets
BUDGET FUNDS
10866538021
135040832516
36520499
REVENUE
SHARING
10866538021
167138499 135207971015
36520499
Total Assets
145943891036
167138499 146111029535
LIABILITIES AND FUND EQUITY
CURRENT LIABILITIES
FUND EQUITY
Fund Balances
Reserved
Unreserved
Surplus
Balance July 1 1981
Excess of Funds Available over Expenditures
For the Year Ended June 30 1982
Prior Years Adjustments and Increases
Decreases in Fund Balance
Prior Years Unreserved Funds
Lapsed to Department of Administrative
Services Fiscal Division
Balance June 30 1982 due to
Revenue Shortfall Reserve
Total Fund Equity
87798920595 S
56541177957
1615169829 S
54961955933
52186359136
2786974142
1603792484
58144970441
167138499
00
87966059094
56541177957
00 1615169829
54961955933
52186359136
2786974142
00 1603792484
00 58144970441
Total Liabilities and Fund Equity
145943891036
167138499 146111029535
Receivables due to the Department of
Administrative Services from State Spending
Units for services rendered and the
corresponding payables in the amount of
563841659 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 statementsSTATE UNITS
BUDGET FUNDS
BALANCE SHEET
BY SPENDING UNITSMM
SB
mm
BALANCE SHEET
BY SPENDING UNITS
BUDGET UNDS
JUNE 30 1982
CURRENT ASSETS
SPENDING 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
A Education Department of Regular
A Education Department of Revenue Sharing Funds
B Institutions
Public School Employees Retirement System
Expense Fund
Regents of the University System of Georgia Board of
A Resident Instruction and University System Institutions
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
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
Appellate Court Reports
Court Reporting of the Judicial Council Board of
Indigent Defense Council Georgia
Judicial Administrative Districts 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
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
A Secretary of State
B Real Estate Commission
CASH ON
HAND AND
IN BANKS
398919 62
00
276198 00
6167 43
00
24934 67
00
00
1095 64
00
00
0 0
00

241699046
10702225
592542714
322830383
12314520
5302227115
00
47 11758
17181843
13346612
1715742
RECEIVABLES
AND
INVENTORIES
976132677
92005821
271
61500
250137029
15365000
380397144
2636408478
10112848
23151109
5701111359
167138499
285465310
OTHER
ASSETS
280834276
13743018
6383151832
496886513
530200
107205230
241184337
3406766
207239648
21340934
2838700
00
00
00
1020769
00
00
00
00
00
00
39125
00
00
00 3683375 00
403563744 00 00
19825000 00 00
6831067 8420600 00
3422732 19242293 00
4453301 00 00
449430 00 00
62019517 312813300 00
00 00 00
12053556 11006100 00
00 00 00
206369260 119744467 00
00 00 00
00 00 00
554154 5514656 00
00 6987970773 24518719
00 17236869 631049
00 2190171079 2277809
3288995 75791852 00
22466080 3696440 00
6723649 00 00
1325299 00 00
33526843 5860760 00
3349218 8585770 00
417557 00 00
00 489986 00
00 00 00
00 4182209 00
893018 00 00
00 722319 00
00 3981875 00
5502429 00 00
00
00
4171910
00
00
00
00
00
2111118
00
00BALANCE SHEET
83
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1982
LIABILITIES AND FUND EQUITY
FUND EQUITY
TOTAL
ASSETS
1016024639
92005821
27620071
1699012
250137029
17858467
380397144
2636408478
10222412
23151109
57 029 004 84
1 671 384 99
2 854 653 10
36 833 75
34 035 637 44
198 250 00
152 516 67
226 650 25
44 533 01
4 494 30
3 748 328 17 00
230 596 56 00
3 261 137 27 00 00
60 688 10
70 124 894 92
178 679 18
21 924 488 88
7 90 808 47
261 625 20
67 236 4 9
13 252 99
393 876 03
119 349 88
4 175 57
4 899 86 00
41 822 09
8 930 18
7 223 19
39 818 75
5502429
5225
244
69798
8197
128
54094
2411
81
2265
346
11
33322
45243
66456
16896
44720
32345
84337
18524
32609
87546
22958
UNRESERVED
FUND BALANCE
SURPLUS DUE TO
CURRENT RESERVED REVENUE
LIABILITIES FUND BALANCE SHORTFALL RESERVE
5539869 81 S 3 839390 20 78098638
595397 75 50251 75 27440871
176194 85 00 10000586
3076 72 00 1391340
2423980 91 5141 51 7224787
51669 28 00 12691539
2969503 27 500066 04 33440213
25344531 52 633592 96 38596030
98791 52 195 84 323676
169750 96 8101 80 5365833
52200425 89 2 590080 2 3 223849872
1671384 99 00 00
2528226 71 520746 99 19432060
36 833 75
34 941 640 66
98 2 94 75
117 194 53
5 865 9 4 00
2 839 9 8
481 375 49 00
191 308 21 00
1 121 216 76 00 00
21 42
66 444 942 58
163 121 71
1512507844
63461015
11658230
6689360
00
14525338
11016254
00
489986
00
4140090
105700
722319
3962751
00
484027930
23201003
2091962119
650021052
10623031
384331844
193773395
2069095
187779152
18872970
310643
00
00
00
00
22078431
00
165432
284620533
00
305823
00
202370371
00
00
5500000
255736252
00
478771739
00
00
00
00
2924
00
00
00
00
00
00
00
00
00
20755577
00
4382074607
15241734
00
5025100501
1510207
3392167
7610406
1416894
00

00
90600322
9995525
3532214
00
4453301
00
42074735
00
3623012
00
11621680
00
00
566668
112258982
1555747
201169305
15619832
14504290
34289
1325299
24859341
918734
417557
00
00
42119
787318
00
19124
5502429
17749815
1244240
505829730
154454110
2221689
00
45900735
2657262
31143051
14397682
812315
TOTAL
LIABILITIES
AND
FUND EQUITY
1016024639
92005821
27620071
1699012
250137029
17858467
380397144
2636408478
10222412
23151109
5702900484
167138499
285465310
36 833 75
34 035 637 44
198 250 00
152 516 67
226 650 25
44 533 01
4 494 30
3 748 328 17 00
230 5 96 56 0 0
3 261 137 27 0 0 00
60 688 10
70 124 894 9 2
178 679 18
21924488 88
79080847
26162520
6723649
1325299
39387603
11934988
417557
489986
00
4182209
893018
722319
3981875
5502429
522533322
24445243
69798664 56
819716896
12844720
5409432345
241184337
8118524
226532609
34687546
1122958BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1982
SPENDING UNIT continued
Subsequent Injury Trust Fund
Transportation Department of
Veterans Service State Department of
Workers Compensation State Board of
CURRENT ASSETS
CASH ON RECEIVABLES
HAND AND AND OTHER
IN BANKS INVENTORIES ASSETS
1859550 00 00
406040336 1076413329 49 00
71359743 545265 03 00
3671533 9900 00 00
10866538021 1357718126 74 S 365204 99
Regular Budget Fund
Revenue Sharing Funds
10866538021
00
S 135604674175
167138499
36520499
00
10866538021 135771812674
36520499
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 1982
LIABILITIES AND FUND EQUITY
FUND EQUITY
UNRESERVED
FUND BALANCE
SURPLUS DUE TO
TOTAL CURRENT RESERVED REVENUE
ASSETS LIABILITIES FUND BALANCE SHORTFALL RESERVE
18595 50 18595 50 S 00 00
1080473732 85 630066884 82 45019767627 20917176
1258862 46 1072694 47 00 18616799
46615 33 861 57 00 4575376
TOTAL
LIABILITIES
AND
FUND EQUITY
1859550
108047373285
125886246
4661533
S 146674871194
88529900753
56541177957
16037J9248 4 S 1 466 748 711 94
146507732695
167138499
3362762254
167138499
56541177957
00
1603792484
00
146507732695
167138499

1 i466t743iJl194
3529900753 565t4ll 779 57 1603792484 S 1 466 748711 94STATE UNITS
BUDGET FUNDS
STATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
jSTATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1982
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
Reserved
Unreserved Surplus
Comptroller General
Reserved
Unre served Surplus
Conservation
Forestry Commission Georgia
Reserved
Unreserved Surplus
Natural Resources Department of
Reserved
Unreserved Surplus
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
Regular
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
Unre served 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
General Assembly of Georgia
Reserved
Unreserved Surplus
General Obligation Debt Sinking Fund State of Georgia
Reserved
Unreserved Surplus
Governor Office of the
Governors Office
Reserved
Unreserved Surplus
Governors Emergency Fund
Reserved
Unreserved Surplus
EXCESS
OF FUNDS
AVAILABLE
BALANCES OVER
JULY 1 1981 EXPENDITURES
274898955 i 00
142353738 1560113 22
2188671 00
29938033 312385 19
00 00
9953473 99761 37
00 00
3324400 13248 44
215488265 00
11634810 924731 59
00 00
2670501 120257 79
47447700 00
13259172 241829 28
95275476 00
31163602 527283 47
379021 00
315529 2161 71
34773 00
2005658 38832 50

179390856 00
358067595 3337 11580
18076318 00
6727297 340 95629
00 00
00 00
00 00
1157917 906 01009
00 00
19959314 52 43336
00 00
814431 35 25789
16846282 00
00 315 43819
00 00
00 44 53301
177140 00
00 1 65432
83438316 00
2916329 3201 32786
00 00
00 00
00 00
4225127 37 92770
00 00
00 00
STATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1982
PRIOR YEARS FUNDS RETURNED
ADJUSTMENTS TO DEPARTMENT
AND INCREASES OF ADMINISTRATIVE
DECREASES TO SERVICES FISCAL BALANCES
FUND BALANCES DIVISION JUNE 30 1982
109040065 00 383939020
77912684 142353738 78098638
2836504 00 5025175
3797648 29938033 27440871
00 00 00
24449 9953473 10000586
00 00 00
66496 3324400 1391340
214974114 00 514151
85248372 11634810 7224787
00 00 00
665760 2670501 12691539
2558904 00 50006604
9257285 13259172 33440213
31916180 00 63359296
14132317 31163602 38596030
359437 00 19584
107505 315529 323676
775407 00 810180
1482583 2005658 5365833
79617167 00 259008023
109861708 358067595 223849872
33998381 00 52074699
53527689 6727297 19432060
00 00 00
00 00 00
00 00 00
50956788 52114018 90600322
00 00 00
5513445 20720570 9995525
00 00 00
6425 814431 3532214
5232149 00 22078431
31543819 00 00
00 00 00
00 00 4453301
11708 00 165432
165432 00 00
201182217 00 284620533
278058051 2916329 42074735
00 00 00
00 00 00
305823 00 305823
169758 4225127 3623012
00 00 00
00 00 00
90
STATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1982
SPENDING UNIT
Governor Office of the continued
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
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 Administrative Districts Georgia
Reserved
Unreserved Surplus
Judicial Qualifications Commission
Reserved
Unreserved Surplus
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
BALANCES
JULY 1 1981
154434 95
215627 61 00 00 00 00
60000 00
5195 90
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
126792531
43302340
00
26070
421998732
136561623
00
116 682 B8 00
88 714 42 0 0
6 592 00
174 6 0
1 828 39
114 421 91 00
18 400 57 0 0
2 493 47 00 00 00
11 667 96 00 00 0 0
18 474 40 00 0 0 0 0 00 00
31 506 26
5195 190 74
210 951 SO
0 0
2139 237 77 00 00 00 00 0 0
59 784 76 00
1624 887 69 00
1 610 77 0 0
6418 125 57 00
118 204 64 00
141 294 00
342 60 00
13 252 9 9 0 0
242 M 5 77 00 74 00
4 175 57 0 0 00 00 00 00 00 0 0
6 880 64 00 00 00 00 00
55 024 2 9 00
375 425 67
STATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
91
BUDGET FUNDS
YEAR ENDED JUNE 30 1982
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
FUND BALANCES
FUNDS RETURNED
TO DEPARTMENT
OF ADMINISTRATIVE
SERVICES FISCAL
DIVISION
BALANCES
JUNE 30 1982
S 186926876
202302097
00
21562761
202370371
11621680

00
00
00
00
500000
5411808
128943721
50229787
00
1394670
00
00
00
00
179915
567764
00
918660
00
00
00
00
00
10210
00
42119
00
99254
00
00
00
19124
00
00

56773007
440643252
00
22717768
00
374825

00
00
00
00
00
519590
00
43302340
00
26070
00
136561623
00
30586688
00
8871442
00
659269
498763497
18938102
00
17460
00
11442191
00
1840057
00
249347
00
00
00
1177006
00
00
00
1847440
00
00
00
00
00
3150626
00
21949832
00
00
00
00
55 000 0 0
5 666 6 8
2557 362 52
1122 589 8 00
15 557 47
4787 717 3 9
2011 693 05 00
156 198 32 00
145 042 90 00
342 89 00
13 252 99
29 24
248 593 41 00
9 187 34 00
4 175 57 00 00 00 00 00
421 19 00
7 873 18 00 00 00
191 24 00
55 024 29
207 555 77
177 498 15
92
STATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1982
SPENDING UNIT
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
Unre served Surplus
Workers Compensation State Board of
Reserved
Unreserved Surplus
EXCESS
OF FUNDS
AVAILABLE
BALANCES OVER
JULY 1 1981 EXPENDITURES
00 i 00
790277 5451 10
3234244004 00
489537450 42 614629 67
16997051 00
109896133 1 575958 85
2493667 00
3160990 22116 40
4916062598 00
00 50 250961 88
1400000 00
50084230 453977 09
3354480 00
2267301 59248 31
13410406 00
19040288 289848 21
1755757 00
24815651 83237 29
00 00
3028911 6700 30
00 00
00 00
35599891916 00
11725513 432 641826 80
00 00
3446992 67508 72
00
6363279
00
4569141
S 47428358152 54961955933
SUMMARY
Reserved
Unreserved
Surplus due to Revenue Shortfall Reserve
45813188323 00
1615169829 54961955933
47428358152 54961955933
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
93
BUDGET FUNDS
YEAR ENDED JUNE 30 1982
PRIOR YEARS FUNDS RETURNED
ADJUSTMENTS TO DEPARTMENT
AND INCREASES OF ADMINISTRATIVE
DECREASES TO SERVICES FISCAL BALANCES
FUND BALANCES DIVISION JUNE 30 1982
00 00 5 00
699130 790277 1244240
1147830603 00 43 82074607
2755633237 14 89537450 5 05829730
1755317 00 15241734
91361921 2 04399829 1 54454110
2493667 00 00
10049 3160990 2221689
109037903 00 50 25100501
5025096188 00 00
110207 00 1510207
503026 50084230 45900735
37687 00 3392167
3267569 2267301 2657262
5800000 00 7610406
7958230 24840288 31143051
338863 00 1416894
6073953 24815651 14397682
00 00 00
142285 3028911 812315
00 00 00
00 00 00
9419875711 00 450 19767627
143243265504 11725513 20917176
00 00 00
11865927 3446992 18616799
00 00 00
6235 6363279 4575376
141458369502 2786974142 S 58144970441
S 10727989634 00 56541177957
152186359136 2786974142 1603792484
141458369502 2786974142 5814497044195
STATE UNITS
BUDGET FUNDS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF
ALL STATE SPENDING UNITS EXCLUDING
UNITS OF THE UNIVERSITY SYSTEMSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1982
97
FUNDS AVAILABLE
REGULAR
BUDGET
FUND
REVENUE
SHARING
FUNDS
APPROPRIATION ALLOTMENTS
General Appropriations
Less Lapsed Funds
Net Appropriation Allotments
FEDERAL FUNDS
Grants from U S Government
COUNTIES AND CITIES
Grants from Counties and Cities
DEPARTMENTAL FUNDS
Taxes
Donations
Interest Earned
Contributions from Public Trust Funds
Earnings from Services
Total Departmental Funds
Total Revenues
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
353129506301
1070008200
352059498101
139993813387
1041455304
4339653113
14215117
635882929
367124193
57098758200
62455633552
555550400344
45436029132
167138499 353296644800
1070008200
167138499 352226636600
00 139993813387
00
00
1041455304
4339653113
14215117
635882929
367124193
57098758200
62455633552
167138499 555717538843
45436029132
Total Funds Available
600986429476
167138499 601153567975
The accompanying notes are an integral part of these financial statements98
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1982
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
Personal Services
Salaries and Wages
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
Rents Other than Real Estate
Grants to Counties Cities and Civil Divisions
Other Expenditures
Travel
Publications and Printing
Equipment Purchases
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Total Capital Outlay
REGULAR
BUDGET
FUND
65587751528
4124175706
8315638243
4196170751
33329874
15273515
82272339617
REVENUE
SHARING
FUNDS
2605099126
7800917976
1321109478
568487610
624883667
177711572
391206768
4335285740
5296308
857860594
351723549
6 72126618
10897700
197 226 067 06
14 728 219 17
7 885 719 48
9 648 608 61
14 358 057 61
38 447 875 76
17 159 075 05
15 339 029 15
6453754587
9349631164
15803385751
1107882
97737519
56814131
156443
1805261
1863401300
660592
s 20216 831 2 8
1 274 32
147 4 0
s 481 902 34
s 853 5 o
63168020367
65238264351
85539645
63082480722
00
00
00
00
00
00
00
00
00
00
65587751528
4124175706
8315638243
4196170751
33329874
15273515
82272339617
2605099126
7800917976
1321109478
568487610
624883667
177711572
391206768
4335285740
5296308
857860594
351723549
672126618
10897700
197 226 067 06
5 14 728 219 17
7 885 719 48
S 9 648 608 61
14 358 057 6
38 447 875 76
17 159 075 0 5
15 339 029 13
64 93 537 496 545 311 87 64
158 033 B57 51
00
1 43100
11 07882
977 37519
568 14131
1 56443
18 05261
18 634 01300
6 60592
20 216 83128
5 1 27432
14740
S 481 90234
85350
855 39645
630 82 4 80722
631 680 20367
652 382 64351
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1982
EXPENDITURES continued
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER Schedule by Spending Units pages 116127
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
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
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
REGULAR REVENUE
BUDGET SHARING
FUND FUNDS
5411512600 00
6871011799 00 s
13845057
589102
1137800
573604
1400
16146963
1370381
1709954018
144259383
1907017709
1171176852
293227
295148367
80228224112
1619588800
227200780905
17646
11161431239
3 254 392 626 39
4 334 20
520 664 28
240 111 12
275 643 05
2 311 097 25
25 049 780 77
388312939
8968928708
93 572 416 47
8 811 299 20
s 3 447 500 00
700 000 00
S 3 389 486 942 36
546024473543
54961955933
00
00
167138499
167138499
00
00
00
5 00
00
00
TOTAL
5411512600
6871011799
13845057
589102
1137800
573604
1400
16146963
1370381
1709954018
144259383
1907017709
1171176852
293227
295148367
80228224112
1619588800
227367919404
17646
11161431239
00
00
3256 064 011 38
4 334 20
520 664 28
240 111 12
275 643 05
2 311 097 25
25 049 780 77
388312939
8968928708
9357241647
881129920
344750000
70000000
167138499 339115832735
167138499 546191612042
54961955933
600986429476
167138499 601153567975
Includes assessment and collection allowance to
outside agencies in the amount of 4339653113
The accompanying notes are an integral part of these financial statementsSTATE UNITS
BUDGET FUNDS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS102
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1982
ADMINISTRATIVE
FUNDS AVAILABLE
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFER FROM RESERVED FUND BALANCE
SERVICES AGRICULTURE AUDITS
TOTAL DEPARTMENT OF DEPARTMENT OF DEPARTMENT OF
3522266366 00 3800389300 2377694100 514926400
1399938133 87 00 315114740 00
10414553 04 00 00 00
624556335 52 6856771574 54610821 00
555717538843
45436029132
10657160874
99638567
2747419661
2188671
514926400
Total Funds Available
601153567975 10756799441 2749608332
514926400
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
82272339617 2392176762 17 77555424 422889035
19722606706 586238086 2 27052069 13985870
1472821917 15472766 81652838 28246320
788571948 37009422 27110379 9600000
964860861 44386911 47967817 253251
1435805761 105272185 18057345 1122405
3844787576 517273233 23929871 12543312
1715907505 149086948 52645925 11863600
1533902915 44218385 29702743 3174205
15803385751 436192338 24822732 1272265
65238264351 2059500 00 00
5411512600 00 00 00
6871011799 00 00 00
339115832735 6271401583 4 07872670 00
546191612042 10600788119 27 18369813 S 504950263
54961955933 156011322 31238519 9976137
601153567975 10756799441 2749608332
514926400STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1982
CONSERVATION
BANKING AND COMMUNITY FORESTRY NATURAL SOIL AND WATER
FINANCE AFFAIRS COMPTROLLER COMMISSION RESOURCES CONSERVATION
DEPARTMENT OF DEPARTMENT OF GENERAL GEORGIA DEPARTMENT OF COMMITTEE STATE
f 292718500 507158200 5207667 00 20105332 00 S 4847423900 75765200
00 123511974 421073 49 1403213 35 1573818779 1142308
00 00 00 924936 00 00 00
00 2927470 93081 56 2544388 90 893105392 00
292718500 633597644 5721822 05 24977870 25 7314348071 76907508
00 212250047 00 00 64349416 379021
292718500 845847691 5721822 05 24977870 25 7378697487 77286529
243309867
11552135
19897393
00
1529275
585777
1309430
10365886
2840653
3240
00
00
00
00
291393656
1324844
278662274
14764770
13640199
00
4699198
969202
1282787
19121639
8135069
87069166
00
00
00
325030228
753374532
92473159
464188299
33252805
17537842
00
12002585
873497
13178433
7879100
10177212
1066653
00
00
00
00
560156426
12025779
1576899320
449377083
10614974
66645374
8066612
114059168
12024247
1312700
43533400
14449317
76698813
00
00
99923089
2473604097
24182928
3187600404
792847570
49264805
106750533
48643880
118994790
36983740
78662059
70211074
334103902
282725363
152600000
00
2066581020
7325969140
52728347
47908556
5393803
4777225
00
2731093
421073
367004
1914228
1290752
12266624
00
00
00
00
77070358
216171
292718500
845847691
572182205
24977 87025
7378697487
77286529STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1982
FUNDS AVAILABLE
EDUCATION DEPARTMENT OF
EDUCATION
A
DEPARTMENT OF
DEFENSE
DEPARTMENT OF
REVENUE
SHARING FUNDS
INSTITUTIONS
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFER FROM RESERVED FUND BALANCE
252591000
395993874
00
686139
131778209501
23414707615
00
53370320
649271013 155246287436
168310052
167138499
00
00
00
167138499
1356409500
146658270
00
131248812
1634316582
14708796
Total Funds Available
649305786 1554145974i
167138499
1649025378
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
3 78378996 18 79831973 00 11 97408579
1 94529549 2761234 00 3138732 3385573 00 494000 5690240 3 48611242 97046664 00 73692944 17056273 88637325 84804889 49895126 00 00 00 00 00 00 00 00 2 02256702 5659075 5457400 1715645 28126312 00 00 9534543
6742922 3 81798137 00 8458213
9793844 00 00 28712086
00 00 00 00
00 00 00 00
40507446 1520 59511335 1671 384 99 1 27601194
6 45422536 1550 80885908 1671 384 99 16 14929749
3883250 3 33711580 00 34095629
649305786 1554145974I
167138499
1649025378STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1982
105
EDUCATION
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
STUDENT FINANCE
COMMISSION
GEORGIA
TEACHERS
RETIREMENT
SYSTEM
EXPENSE FUND
EMPLOYEES
RETIREMENT
SYSTEM
ADMINISTRATIVE
EXPENSE FUND

1137472700
00
00
00
1137472700
51336322800
00
00
279692085
51616014885
1467506000
2770060
00
6727658
1477003718
1551188800
00
00
216842920
1768031720
208900000
00
00
231325477
440225477
9000000
00
00
118603521
127603521
00
16846282
1137472700 S 51616014885
1477003718
1768031720
457071759
127603521
00 4665035 2 65847408 5 1 50839829 1 28017227 50237228
00 1360789 12584178 17390052 5540318 1304991
00 476314 10681246 3373439 1573811 532301
00 00 00 00 00 00
00 3750 9911120 4578316 3940034 2184104
00 00 1200469 1517564 2917693 212900
00 00 232121 8671375 40818953 7079304
00 00 13186000 9975065 7219488 4812996
00 209109 7637603 6116500 4813755 1094210
00 458318 21467237 10854991 24366686 45459885
00 00 00 00 00 00
00 20 86250700 00 00 00 00
00 00 00 00 00 00
11 374 727 00 496 13191879 11 29013000 15 51188800 2 06319975 10232301
11 374 727 00 00 s 517 06615894 90601009 S 14 71760382 5243336 17 64505931 3525789 5 4 25527940 31543819 123150220 4453301
11 374 727 00 516 16014885 14 77003718 17 68031720 4 57071759 127603521
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1982
FUNDS AVAILABLE
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFER FROM RESERVED FUND BALANCE
FINANCING
AND INVESTMENT
COMMISSION
GEORGIA STATE
GENERAL OBLIGATION
GENERAL ASSEMBLY DEBT SINKING FUND
OF GEORGIA STATE OF GEORGIA
00 15828133 00 6498685300
00 00 00
00 00 00
82542000 5780 23 00
82542000 15833913 23 6498685300
177140
83438316
00
Total Funds Available
82719140 1666829639 6498685300
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
65869321 7 00644332 00
3498305 2 75596721 00
631701 1 64871443 00
00 00 00
00 69975452 00
00 5747076 00
1267570 37813754 00
5646000 1106212 00
1140811 56426683 00
4500000 34515180 00
00 00 0 0
00 00 00
00 00 64 986 853 00
00 00 0 0
82553708 13 46696853 5 64 986 853 00
165432 3 20132786 00
82719140
166682 9639
bi i 00STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1982
GOVERNOR OFFICE OF THE
GOVERNOR S PLANNING
GOVERNORS EMERGENCY FUND AND BUDGET OFFICE OF GRANTS STATE AID HIGHWAY SAFETY
OFFICE TO COUNTIES TO MUNICIPALITIES OFFICE OF
2045937 00 00 6786907 00 1191701300 1351700000 12568000
170416 25 00 00 00 4186353 81 00 00 00 00 00 37189260 00
166460 00 00 1966764 60 00 00 00
2382813 25 00 00 00 s 12940025 154434 41 95 1191701300 00 1351700000 00 49757260 6000000
2382813 25 5 00 13094460 36 1191701300 S 1351700000 55757260
146481910
22662085
3686933
00
2775575
1324225
2258
2013200
10740546
2079468
00
00
00
42722355
234488555 3792770
238281325
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
462113076
19509249
13772231
00
9833645
403949
26611196
27660456
16612680
321252356
00
00
00
197753421
1095522259
213923777
1309446036
00
260000000
00
00
00
00
00
00
00
00
931701300
00
00
00
1191701300
00
1191701300
00
420000000
00
00
00
00
00
00
00
00
931700000
00
00
00
1351700000
00
1351700000
37787428
1958404
1006788
00
259417
80000
2059534
3007092
1476014
1779877
00
00
00
364230
49778784
5978476
55757260STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1982
FUNDS AVAILABLE
HUMAN RESOURCES DEPARTMENT OF
A
DEPARTMENTAL
OPERATIONS
HEALTH PLANNING
AND DEVELOPMENT
STATE
C
COMMUNITY MENTAL
HEALTHMENTAL
RETARDATION YOUTH
SERVICES AND
INSTITUTIONS
INDUSTRY
AND TRADE
DEPARTMENT OF
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFER FROM RESERVED FUND BALANCE
21069995400
33900523925
00
2607260667
57577779992
126792531
43140000
61743198
00
00
104883198
26749596500
3572268867
00
7446550201
37768415568
421998732
897837100
00
00
165053077
1062890177
Total Funds Available
57704572523
104883198
38190414300
1062890177
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
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
8948909665
5342634935
269646530
19036994
119708272
69626673
756431117
418387049
259577301
6699092509
108999863
00
00
34530032846
57542083754
162488769
73421854 20758054642 3 71564584
4049269 2681265889 69742487
1056407 58056841 22347671
00 58223219 916708
311346 6139902 41972389
00 138422192 1932446
1824917 165140716 7215132
7536868 32479752 22237816
2025456 210621171 13388733
14000000 234982998 29046550
00 331621676 00
00 480500000 00
00 00 00
496004 12393092745 4 70705197
104722121 37548601743 10 51069713
161077 641812557 11820464
57704572523
104883198 38190414300
1062890177STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1982
109
JUDICIAL SYSTEM

ADMINISTRATIVE
OFFICE APPELLATE
INVESTIGATION SUPREME COURT SUPERIOR OF THE COURT
GEORGIA BUREAU OF COURT OF APPEALS COURTS COURTS REPORTS
1629804500 2208582 00 2499016 00 17972417 00 78465700 211000 00
1887650 00 00 108198 17 2915066 00
00 00 00 00 00 00
10474058 213665 44 35956 20 170220 28 00 00
1642166208 2422247 44 2534972 20 18250835 45 81380766 211000 00
00 00 00 1828 39 00 00
1642166208 2422247 44 5 2534972 20 S 18252663 84 S 81380766 211000 00

1074180710 179192122 204606710 s 16 96865998 s 34670429 00
149001204 20500178 14178075 41310307 7879459 7000
34645576 2455363 1781989 37084657 1328192 00
36714524 00 00 794600 00 00
8403592 51086 769230 3599025 5608818 206 75443
15224000 3734650 18973447 2235116 782309 00
195278560 430207 00 259079 00 00
15067466 12813886 7273300 3880505 4239104 00
72231181 3822222 3028302 1674676 1591562 00
985490 19190741 1560868 13270844 25280819 00
6442500 00 00 00 00 00
00 00 00 00 00 00
00 00 00 00 00 00
19861940 00 00 00 00 00
1628036743 s 242190455 5 252171921 18 00974807 81380692 206 82443
14129465 34289 1325299 24291577 74 4 17557
1642166208 242224744 253497220 18 25266384 81380766 211 00000
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1982
FUNDS AVAILABLE
COURT REPORTING
OF THE JUDICIAL
COUNCIL BOARD OF
INDIGENT
DEFENSE
COUNCIL
GEORGIA
JUDICIAL
ADMINISTRATIVE
DISTRICTS
GEORGIA
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
1412300
00
00
3107795
4520095
00
1601169
00
00
1601169
00
59663000
00
00
00
49663000
Total Funds Available
4520095
1601169
49663000
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
1810630 s 7 879 72 37921787
410627 364 04 1250626
81265 00 2832511
00 00 00
78473 00 477719
939600 00 3332189
00 00 00
506749 1 335 28 1196156
212957 1 263 14 1859129
479794 5 169 51 792883
00 00 00
00 00 00
00 00 00
00 00 00
4520095 16 011 69 S 49663000
00 00 00
4520095 16 011 69 49663000
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
111
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1982
LABOR DEPARTMENT OF
B
BASIC EMPLOYMENT
SYSTEM continued JUSTICE COURTS JUVENILE WORK INCENTIVE CORRECTIONAL SERVICES AND
JUDICIAL TRAINING COURT A COMPREHENSIVE
QUALIFICATIONS COUNCIL JUDGES INSPECTION EMPLOYMENT LAW
COMMISSION GEORGIA COUNCIL OF DIVISION AND TRAINING DEPARTMENT OF
S 4976000 12700 00 97592 00 796264 00 294258000 414063800
00 00 247290 19 00 8770643950 00
00 00 00 00 00 00
00 30427 11 00 00 11187699 53264715
4976000 43127 11 344882 19 796264 00 9076089649 467328515
00 00 00 00 519519074 00
4976000 s 43127 11 344882 19 796264 00 9595608723 467328515
1237450 5 00 8781255 60332538 4846299119 352139371
277981 4 34342 577990 3020879 354433222 20666817
115785 00 722775 8766909 92175899 11254531
00 00 00 00 1081500 698944
373026 24 91175 250311 610261 1297936 3189466
105700 00 764900 33043 152139180 3110266
00 00 00 00 80683999 17321160
217185 00 868727 759096 188992135 29348000
112257 8753 330623 593965 127012515 8253934
1848552 13 78441 22191638 7280 108291183 15501466
00 00 00 00 00 00
00 00 00 00 00 00
00 00 00 00 00 00
00 00 00 00 3605659468 5299450
4287936 43 12711 34488219 74123971 9558066156 466783405
688064 00 00 5502429 37542567 545110
4976000 43 12711 34488219 79626400 9595608723 467328515
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1982
FUNDS AVAILABLE
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
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
19688180900
38971458448
00
1866046530
60525685878
3234244004
12182581500
86752670
00
234981074
12504315244
16997051
521731700
910231
00
2669074
00
11019610
00
12377833755
525311005 12388853365
4916062598
Total Funds Available
63759929882 12521312295
525311005
17304915963
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 84161958 7414611269 457488995 3 364 28766
41696297 1578513154 11085976 94 67433
11089382 61418645 22383266 49 30468
00 71411904 00 00
19784069 14328397 1341344 100 57374
978593 208084304 2097533 44 91695
7 64226596 61459400 775422 1 213 78648
32449812 119159652 12109372 202 71672
22781487 101384234 10759877 95 81140
7 45552564 91727281 1338080 7 197 54524
00 504530136 00 00
00 84000000 00 00
00 00 00 00
572 75746157 2053088034 3719500 110 434 58055
594 98466915 12363716410 523099365 5 122 798 19775
42 61462967 157595885 2211640 50 250 96188
63759929882 12521312295
525311005
17304915963STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1982
SECRETARY OF STATE
A B
PUBLIC SAFETY PUBLIC SERVICE REVENUE SECRETARY REAL ESTATE SUBSEQUENT INJURY
DEPARTMENT OF COMMISSION DEPARTMENT OF OF STATE COMMISSION TRUST FUND
4655357400 346570100 3319440700 s 12182462 00 S 862990 00 5 00
32021954 7677387 00 268262 01 00 00
00 00 00 00 00 00
168743798 00 4595774703 144126 59 3265 54 21254667
4856123152 354247487 7915215403 s 12594850 60 866255 54 5 21254667
1400000
3354480
00
1755757
00
00
4575j352
357601967 7915215403
JL261240817
B6625554
21254667
5 3325773607
691609469
20220600
209585109
121824035
47546209
191822969
6353369
86772827
40575492
00
00
00
70041757
4812125443
45397709
280585545
20056696
10634637
546747
1243968
917872
1157482
16010427
7298356
13225406
00
00
00
00
351677136
5924831
2043978868
93499724
79637304
6632608
116032067
21700391
505601399
98323793
39984505
4290200988
00
00
00
590638935
7886230582
28984821
734688710
130040200
17685572
4936645
36605620
7764997
48971071
34415125
21748466
40836525
00
127600000
00
47624157
1252917088
8323729
46432533
15983618
1149607
1144444
1973398
197030
7491752
3045000
1487108
7051034
00
00
00
00
11628144
1184886
918777
00
348265
682651
1733874
1207474
356909
3193687
00
00
00
00
35955524
670030
21254667
00
4857523152
3576t01967
7915215403
1261240817
36625554
21254667STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1982
FUNDS AVAILABLE
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFER FROM RESERVED FUND BALANCE
TRANSPORTATION
DEPARTMENT OF
VETERANS
SERVICE STATE
DEPARTMENT OF
S 39400468600
27641822889
948961704
23423722521
91414975714 S
35509957490
WORKERS
COMPENSATION
STATE BOARD OF
1071630900 5
239178766
00
00
1310809666 5
390293600
00
00
1841384
392134984
Total Funds Available
126924933204
1310809666
392134984
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
11924514244
4476359676
138592124
124274894
66649472
298870515
74793303
95167100
127193709
880977386
62023279270
2480561900
372326499
577190432
83660750524
43264182680
288198808
8661588
8172312
00
1877307
8389953
4591
13075268
5349778
524580
00
00
00
969804609
1304058794
6750872
313759051
11503522
4458780
00
4498719
400831
8700735
25604636
8062155
5029690
00
00
00
5547724
387565843
4569141
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
126924933204
1310809666
392134984
The accompanying notes are an integral part of these financial statementsSTATE 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
Payments to Department of Administrative
Services Fiscal Administration
Computer Charges
Direct Payments to Georgia Building Authority
For Operations
Per Diem Fees and Contracts
Contracts
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
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
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
Publications and Printing
Per Diem Fees and Contracts
Per Diem and Fees
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
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
56212552
11088
2237679
1170347669
2290409
227089600
5998000
1060000000
85000000
265000000
2504793734
663038195
60880000
226963976 6271401583
47000000
42100000
76417000
87800000
51642100
7263251
9500000
27689000
58461319
581685
135000000
26573400
44600000
14498500
1187500
407872670SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
117
REGULAR BUDGET FUND continued
COMMUNITY AFFAIRS DEPARTMENT OF continued
MultiState Transportation Board
Other Expenditures
National Science Foundation Grants
Grants to Counties Cities and Civil
Divisions
LEAA Block Grant Carryover
Grants to Counties Cities and Civil
Divisions
Juvenile Justice Grants Carryover
Grants to Counties Cities and Civil
Divisions
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 5
Employers Contributions for
FICA
Retirement
Health Insurance
Personal Liability Insurance
Other Costs
Motor Vehicle Expenses 5
Supplies and Materials
Repairs and Maintenance
Rents Other than Real Estate
Insurance and Bonding
Workers Compensation and Indemnities
Assessments by Merit System
Other Expenditures
Travel
Equipment Purchases
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees 5
Contracts
Governors Emergency Fund Grant to
City of Arlington
Grants to Counties Cities and Civil
Divisions
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

1000000
860000
35899958
136629101
325030228
45707832
6000000
8824700
589102
1137800
573604
1400
11126606
1232925
13749614
2705580
240895
293227
41140
17646
55861
2423511
11120000
18336888
431215
4093704
183333
13543511
47715257
500000
28495924
386966494
59000000
1
Capital Outlay
Capital Outlay
Capital Outlay
Capital Outlay
Capital Outlay
Capital Outlay
Repairs and Maintenance
Shop Stock
2656474
608186500
150000000
22767000
12500000
1136706
295312195
28761664
99923089
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
CONSERVATION continued
NATURAL RESOURCES DEPARTMENT OF continued
Capital Outlay Heritage Trust
Capital Outlay
Cost of Material for Resale
Supplies and Materials
Payments to Lake Lanier Islands Development
Authority for Operations
Per Diem Fees and Contracts
Contracts
Payments to Lake Lanier Islands Development
Authority for Capital Outlay
Capital Outlay
Contract Special Olympics Inc
Per Diem Fees and Contracts
Contracts
Georgia Sports Hall of Fame
Per Diem Fees and Contracts
Contracts
Capital Outlay Heritage Trust
Wildlife Management Area Land Acquisition
Capital Outlay
Capital Outlay User Fee Enhancements
Capital Outlay
Historic Preservation Grants
Grants to Counties Cities and Civil
Divisions
Capital Outlay Buoy Maintenance
Capital Outlay
Tybee Island Governors Emergency Fund
Grants to Counties Cities and Civil
Divisions
DEFENSE DEPARTMENT OF
National Guard Units Grants
Grants to Counties Cities and Civil
Divisions
Georgia Military Institute Grant
Grants to Counties Cities and Civil
Divisions
Civil Air Patrol Contract
Per Diem Fees and Contracts
Contracts
Local Civil Defense Grants Training
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 21d 2
Grants to Counties Cities and
Civil Divisions
Instructional Media Sec 13
Grants to Counties Cities and
Civil Divisions
65938426
74646436
40557400
12268300
18600000
5000000
142768520
85831956
22603500
583525
2000000 2066581020
31200000
1800000
4000000
3507446
40507446
39041582
54180937259
9079023762
2093875571
2274367936
6445866209
276257133
1989442768SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
119
Cities and
Regular
Cities and
Cities and
and
and
REGULAR BUDGET FUND continued
EDUCATION continued
EDUCATION DEPARTMENT OF continued
A EDUCATION DEPARTMENT OF continued
APEG Grants continued
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
Civil Divisions
Pupil Transportation
Sec 25
Grants to Counties Cities and
Civil Divisions
Isolated Schools
Grants to Counties
Civil Divisions
NonAPEG Grants
Education of Children of LowIncome
Families
Grants to Counties
Civil Divisions
Teacher Retirement
Grants to Counties Cities and
Civil Divisions
Instructional Services for the
Handicapped
Grants to Counties Cities
Civil Divisions
Preparation of Professional
Personnel in Education of
Handicapped Children
Grants to Counties Cities
Civil Divisions
Tuition for the Multihandicapped
Grants to Counties Cities and
Civil Divisions
Severely Emotionally Disturbed
Grants to Counties Cities and
Civil Divisions
Compensatory Education
Grants to Counties Cities and
Civil Divisions
School Library Resources and
Other Materials
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
High School Program
Grants to Counties
Civil Divisions
Cities and
69552048
8934424467
552500500
102001278
7311833392
46500858
8022759522
8912593949
2113105876
7363800
118662778
1503431496
1274670405
359752103
8844325440
1456000000
247670700
87828452
349979907
371973600
451882268
2605325341
93356583181SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
EDUCATION continued
EDUCATION DEPARTMENT OF continued
A EDUCATION DEPARTMENT OF continued
NonAPEG Grants continued
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
Vocational Research and Curriculum
Grants to Counties Cities and
Civil Divisions
Adult Education
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
CompetencyBased High School
Graduation Requirements
Grants to Counties Cities and
Civil Divisions
Instructional Aides
Grants to Counties Cities and
Civil Divisions
Teacher Health Insurance
Grants to Counties Cities and
Civil Divisions
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
IndoChinese Refugee
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
B INSTITUTIONS
Utilities
Power Water and Natural Gas
4847550743
17994870
168178932
316617968
265469399
98169600
343118422
397728669
375677573
66625800
250941462
58700000
24000000
894912000
3140230897
400000
2039200000
7500000000
17960300
1002324300
110760000 58663886572 152059511335
127601194 152187112529SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
121
REGULAR BUDGET FUND continued
RETIREMENT SYSTEM
EDUCATION continued
PUBLIC SCHOOL EMPLOYEES
EXPENSE FUND
Payments to Employees Retirement System
Grants to Counties Cities and Civil
Divisions
Employer Contributions
Grants to Counties Cities and Civil
Divisions
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
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
Medical Scholarships
Tuition and Scholarships
Regents Opportunity Grants
Per Diem Fees and Contracts
Contracts
Regents Scholarships
Tuition and Scholarships
Grants to Colleges
Grants to Counties Cities and
Civil Divisions
Rental Payments to Georgia Military
College
Per Diem Fees and Contracts
Contracts
Central Savannah River Area Business
League
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
Georgia Military Scholarship 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
EMPLOYEES RETIREMENT SYSTEM ADMINISTRATIVE
EXPENSE FUND
Postage
Supplies and Materials
CostofLiving Increases Other Retirees
GOVERNOR OFFICE OF THE
GOVERNORS OFFICE
Mansion Allowance
Other Expenditures
Intern Stipends and Travel
Other Expenditures
Travel
15662700
1121810000 1137472700
4613392879
44999799000 49613191879
375445000
48400000
50000000
20000000
613668000
19000000
2500000
1129013000
40625000
222325000
1061500000
208787800
2200000
13400000
2351000
7605116
145610769
53104090
5685602
4546699
38720150
2205
4000000
38722355
50742204879
1551188800
206319975
10232301
42722355SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
GOVERNOR OFFICE OF THE continued
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
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
Grant Savannah Speech and Hearing Center
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
79512879
116684296
387237600
427265923
54999959
188999836
337736548
29355526
16734635
9700000
9279932
2981189415
3994700
46935887
17143400
856083864
9677397
47050784
12219011
139280600
50767575
2715246
4990000
197753421SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
123
REGULAR BUDGET FUND continued
HUMAN RESOURCES DEPARTMENT OF continued
A DEPARTMENTAL OPERATIONS continued
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
SSISupplement Benefits
Direct Benefits Medical Care and
Public Assistance
AFDC Benefits
Direct Benefits Medical Care and
Public Assistance
Local Services Benefits Payments Grants
Grants to Counties Cities and Civil
Divisions
Per Diem Fees and Contracts
Contracts
Grants to Counties for Social Services
Grants to Counties Cities and Civil
Divisions
Contract with Vocational Rehabilitation
Community Facilities
Per Diem Fees and Contracts
Contracts
Contract for the Purchase of Clotting
Factor for the Hemophilia Program
Per Diem Fees and Contracts
Contracts
Contract with the Affirmative Industries
Per Diem Fees and Contracts
Contracts
Institutional Repairs and Maintenance
Supplies and Materials
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
Grant to Grady Hospital for Cystic
Fibrosis Program
Grants to Counties Cities and Civil
Divisions
Contract for Scoliosis Screening
Per Diem Fees and Contracts
Contracts
Menninger Group Homes
Per Diem Fees and Contracts
Contracts
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
Contract MaconBibb County Hospital
Authority
Per Diem Fees and Contracts
Contracts
Cerebral Palsy Contract
Per Diem Fees and Contract
Contracts
Grants to Counties for Metabolic Disorders
Screening and Testing
Grants to Counties Cities and Civil
Divisions
5448101696
5782000
671432
11855788
34557256
30297200
26875000
1450917007
6337278
6000000
16965729972
5453883696
4353804148
319404223
10000000
10000000
47084476
18885000
6000000
4000000
1500000
8500000
21500000
24913254
10600000
105000000
13000000
4000000
34530032846SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
HUMAN RESOURCES DEPARTMENT OF continued
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
Project Friendship
Per Diem Fees and Contracts
Contracts
Group Homes for Autistic Children
Grants to Counties Cities and Civil
Divisions
Uniform Alcoholism Projects
Grants to Counties Cities and Civil
Divisions
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
496004
1187938559
17653418
184422000
86493156
4048907268
52066428
74341799
344178530
105845589
172485929
51400000
153593251
288306696
5334784191
24941200
15500000
20899917
16229000
211611386
1494428
12393092745 46 923621595
13805197
9250000
96800000
259750000
70000000SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
125
REGULAR BUDGET FUND continued
INDUSTRY AND TRADE DEPARTMENT OF continued
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
International Council of Georgia Inc
Per Diem Fees and Contracts
Contracts
Georgia Semiquincentenary Commission
Per Diem Fees and Contracts
Contracts
Carpet and Rug Institute
Per Diem Fees and Contracts
Contracts
Southern Center for International Studies
Incorporated
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
Payments to Counties for Mental Health
Grants to Counties Cities and Civil
Divisions
Audits Contracts
Per Diem Fees and Contracts
Contracts
Medicaid Benefits Reserve 1981
Direct Benefits Medical Care and
Public Assistance
Medicaid Benefits Reserve 1980
Direct Benefits Medical Care and
Public Assistance
Medicaid Benefits Reserve 1979
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 1981
Grants to Counties Cities and Civil
Divisions
4000000
2500000
2500000
1000000
1600000
2000000
5000000
2500000
14794506
5067434
795528
371522
1167050
26398491
3578093927
88896582
7564678
49229527268
706356968
70169849
6861830437
190451036
45261113
106231
18600
166486416
470705197
19861940
3605659468
5299450SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
MEDICAL ASSISTANCE DEPARTMENT OF continued
Payments to Counties for Mental Health
Reserve 1980
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
Minimum Security Facilities Renovation
Other Costs
Supplies and Materials
Other Expenditures
Equipment Purchases
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
Health Service Purchases
Other Costs
Supplies and Materials
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Central Repair Fund
Other Costs
Repairs and Maintenance
Other Expenditures
Equipment Purchase
Per Diem Fees and Contracts
Per Diem and Fees
County Subsidy Hall County Expansion
Grants to Counties Cities and Civil
Divisions
B PARDONS AND PAROLES BOARD OF
County Jail Subsidy
Grants to 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
83632776
2 622 078 47
2 755 666 10
787 145 56
288 00
37 684 56
100 092 50

363595 57275746157
463068408
152423466
54295787
50222868
3016
14261494 64487378
47132436
51662908
406801500
91237856
621407233
32521062
8050000 2053088034
3719500
13543999
12184979
11017729077
52504604
17537153
63420100
122075591
199941726
38749753
166451765
2056807534
11043458055
70041757
590638935SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
SECRETARY OF STATE
A SECRETARY OF STATE
Election Expenses
Personal Services
Salaries and Wages
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Rents Other than Real Estate
Other Expenditures
Publications and Printing
Equipment Purchases
Computer Charges
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Postage
Supplies and Materials
137456
6026100
299058
588288
213768
8800
5017253
473658
7264670
24000024
141201
4020125
1010
5026053
40926741
6697416
47624157
Airport Development
Airport Operational
TRANSPORTATION DEPARTMENT OF
Mass Transit Grants
Per Diem Fees and Contracts
Contracts
Harbor Maintenance Payments
Per Diem Fees and Contracts
Contracts
Capital Outlay
Capital Outlay
Capital Outlay
Improvements
Capital Outlay
Capital Outlay Airport Approach Aid
Capital Outlay
Capital Outlay Land Acquisition
Capital Outlay
VETERANS SERVICE STATE DEPARTMENT OF
Postage
Supplies and Materials
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 STATE BOARD OF
Postage
Supplies and Materials
283211804
45450000
67002002
123236157
29290469
29000000
2775807
669126685
291574480
6327637
577190432
969804609
5547724
338948694236
REVENUE SHARING FUNDS
EDUCATION
EDUCATION DEPARTMENT OF
A EDUCATION DEPARTMENT OF
NonAPEG Grants
Teacher Retirement
Grants to Counties Cities and
Civil Divisions
167138499
339115832735STATE REVENUE COLLECTIONS FUND
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
BY SPENDING UNITS130
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
BY STATE UNITS
STATE REVENUE COLLECTIONS FUND
YEAR ENDED JUNE 30 1982
STATE UNITS
Administrative Services Department of
Agriculture Department of
Audits 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
Employees Retirement System
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
RENTS ON
CASH BALANCE TAXES FINES INVESTMENT
JULY 1 1981 AND FORFEITS PROPERTIES
14473487 00 4 469806 99
28823337 965000 00
00 00 00
00 882600 00
20868747 76 48022335 00
615251 10 23263268 00
00 00 00
00 00 00
00 00 00
00 00 00
00 00 00
51041311 00 00
00 00 00
00 2270000 00
1150750 00 00
00 00 00
00 00 00
300000 67529843 00
00 00 00
11948997 00 00
600 5 45705650 00
13854216 00 00
1997949 3 155 36902675 00
92307133 00 00
1130050 00 00
00 00 00
238511828 3 248 25541371 4 469806 99
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
131
BY STATE UNITS
STATE REVENUE COLLECTIONS FUND
YEAR ENDED JUNE 30
DISBURSEMENTS
TRANSFERS TO
REVENUE COLLECTIONS DEPARTMENT OF ADMINISTRATIVE
EARNINGS FROM
FEES RENTS AND SERVICES FISCAL CASH BALANCE
INTEREST EARNED SALES FOR SERVICES 143271923 TOTAL 8563013391 DIVISION JUNE 30 1982
7972760769 8529036046 48450832
00 344187326 345152326 349746775 24228888
00 21207795 21207795 18104257 3103538
00 317452177 318334777 318334777 00
00 50422117 7698444452 7719420219 107020
00 4908475 1028171743 1026716494 2070500
00 125000 125000 125000 00
00 1126400 1126400 1126400 00
4908603 16709326 21617929 21617929 00
00 302000000 302000000 302000000 00
00 740405 740405 732905 7500
166288 868667193 868833481 901614271 18260521
00 9832646 9832646 9832646 00
00 3729300 5999300 5247225 752075
00 20037994 20037994 14883675 6305069
00 5150375 5150375 5150375 00
00 1140359 1140359 1140359 00
00 00 67529843 67319843 510000
00 3580634 3580634 3580634 00
00 34345080 34345080 11948997 34345080
00 274951536 820657186 820657786 00
00 248447100 248447100 260978216 1323100
22470448 595379981 316154753104 316144411423 12339630
00 797539648 797539648 889242396 604385
00 906050 906050 00 224000
00 377967546 377967546 377967546 00
8000306108 4442014286 S 337714842464 337800936194 152418098
133
DEPARTMENT OP ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA
GENERAL OBLIGATION DEBT SINKING FUND
YEAR ENDED JUNE 30 1982DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FUND
COMBINED BALANCE SHEET ALL FUNDS
JUNE 30 1982
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 Ic of the Constitution of the
State of Georgia for Retirement of Bonds 1
GOVERNMENTAL
FUND TYPE
DEBT SERVICE
GENERAL
LONGTERM
DEBT
TOTAL
Memorandum
Only
5 3768802463 3768802463
3768802463 3768802463
3768802463 S 3768802463 7537604926
32918197537
32918197537
Total Assets
3768802463 86687000000 9045580246 3
LIABILITIES AND FUND EQUITY
LIABILITIES
General Obligation Bonds Payable
FUND EQUITY
Fund Balance
Unreserved
Designated for Debt Service
3768802463
86687000000 86687000000
3768802463
Total Liabilities and Fund Equity
3768802463 86687000000 90455802463
Note 1 The 82918197537 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 1982
135
CASH RECEIPTS
REVENUE
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 1981
184705740
32552506
70000000
372326499
6498685300
152153234
1790346766
440200774
442326499
9323712573
3156974015
12480686588
DISBURSEMENTS
Intere st on Bond
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
1981 A
1981 B
1981 C
1981 D
DEBT RETIREMENT
Bonds Redeemed
1974 A
1974 B
1975 A
1975 B
1975 C
1975 D
1975 E
1976 A
1976 B
1976 C
1976 D
1976 E
1977 A
1977 B
1977 C
1977 D
1980 A
1981 A
1981 C
1981 D
1982 B
Total Disbursements
CASH BALANCE JUNE 30 1982
All paying agents fees and other items of expense are paid
by the Georgia State Financing and Investment Commission
109209750
191599250
194983750
185672250
257603750
208470000
260833750
39603125
126320500
147330000
121125000
14893750
49233000
24811500
325032500
314024500
452740750
1430168750
19500000
300159500
31568750 48 048 841 25
48500000
98000000
92500000
111000000
134500000
94000000
145500000
28500000
109000000
113500000
90000000
11500000
39500000
33500000
281500000
264000000
88500000
1088500000
72500000
4500000
958000000 39 070 000 00
87 118 841 25
37 688 024 63
124 806 865 88
The accompanying notes are an integral part of these financial statementsOLD STATE FIXED DEBTOLD STATE FIXED DEBT
Does not include Current Operation Obligations
PLEDGE OF FULL FAITH AND CREDIT
NEGOTIABLE BONDS
Due but not presented
General State Bonds of 1838 and 1879
Less Cash Reserve
Net Negotiable Old State Debt
JUNE 30 1982
1550500 1550500
000
JUNE 30 1981
1550500
1550500
PLEDGE OF ROAD REVENUE APPROPRIATION
Certificates of Debt to Counties No Interest
Due but not presented
1940 Refunding Certificates of Indebtedness
Less Cash Reserve
Net Debt to Counties
10000
10000
10000
10000
Total Old State Debt Outstanding
Less Cash Reserve
1560500
1560500
1560500
1560500
Net Old State Fixed Debt
000
000
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 statements141
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 1982
143
DATE
OF ISSUE
9174
11174
1175
4175
7175
9175
11175
1176
4176
6176
8176
11176
2177
5177
7177
9177
5180
7181
10181
10181
12181
2182
2182
4182
ORIGINAL AMOUNT
OF ISSUE OUTSTANDING 17220000 00 MATURITIES
5 20 000000 00 19821999
38 700000 00 31 995 000 00 19821999
35 000000 00 29 535 000 00 19832000
38 400000 00 30 020 000 00 19832000
50 000000 00 41 690 000 00 19832000
39 100000 00 32 910 000 00 19822000
47 720000 00 40 755 000 00 19822000
8 150000 00 6 700 000 00 19831996
27 310000 00 21 635 000 00 19831996
31 890000 00 26 220 000 00 19831996
26 400000 00 22 500 000 00 19821996
3 450000 00 2 945 000 00 19821996
11 535000 00 9 770 000 00 19831997
6 500000 00 4 980 000 00 19831997
77 125000 00 64 710 000 00 19831997
76 820000 00 66 815 000 00 19821997
64 000000 00 60 920 000 00 19832005
150 000000 00 139 115 000 00 19832001
4 000000 00 4 000 000 00 1982
52 850000 00 52 125 000 00 19822001
5 650000 00 5 605 000 00 19822001
34 310000 00 34 310 000 00 19831987
121 375000 00 111 795 000 00 19832002
8 600000 00 8 600 000 00 19831987
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
97888500000 86687000000SCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING
FOR THE PAYMENT OF WHICH THE STATE OF
GEORGIA IS OBLIGATED AND THE GOOD FAITH OF THE STATE
IS PLEDGEDSCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING
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 1982
NAME OF AUTHORITY
GEORGIA EDUCATION AUTHORITY SCHOOLS
Refunding Issue
GEORGIA EDUCATION AUTHORITY UNIVERSITY
Student Housing Bonds
GEORGIA HIGHWAY AUTHORITY
DATE ORIGINAL AMOUNT
SERIES OF ISSUE 10152 OF ISSUE OUTSTANDING None MATURITIES
1952A 5 3209700000
1953A 9153 6330000000 None
1954 3154 3251200000 None
1955 5155 2923800000 None
1961 10161 3145200000 2930000 00 198283
1962 6162 2660000000 500000 00 1983
1964 11164 2790500000 8780000 00 198288
1965 4165 2703000000 6915000 00 198387
1966 9166 3212500000 12970000 00 198289
1966 7166 745000000 None
1967 3167 2802000000 12915000 00 198390
1967A 7167 3212000000 14075000 00 198289
1967B 7167 73200000 352000 00 198289
1967C 7167 124700000 552000 00 198289
1967D 7167 86600000 406000 00 198289
1968 1168 2180000000 10705000 00 198392
1968A 5168 520000000 2885000 00 198393
1969 3169 1324500000 8255000 00 198394
1970 5170 1150000000 7380000 00 198393
1970A 10170 2471500000 17450000 00 198293
1971 5171 1470000000 8390000 00 198392
1971A 10171 1570000000 11790000 00 198295
1972 4172 1020000000 6850000 00 198397
1972A 10172 1958000000 15890000 00 198297
1973 2173 804000000 5715000 00 198398
1973A 5173 500000000 3715000 00 19832001
52237400000 159420000 00
1950 10150 600000000 None
1951 6151 600000000 None
1951A 12151 100000000 None
1953 5153 750000000 105000 00 1983
1957 11157 600000000 255000 00 1982
1958 4158 900000000 353000 00 1983
1959 9159 587700000 2102000 00 198289
1961 5161 1300000000 1241000 00 198386
1961 9161 617000000 2019000 00 198291
1962 9162 100000000 391000 00 19822002
1963 8163 2000000000 4350000 00 198289
1963 1163 353800000 1944000 00 19832003
1964 5164 400000000 1815000 00 198394
1964A 9164 2300000000 9190000 00 198294
1965 1165 2500000000 7210000 00 198390
1965A 7165 2050000000 4280000 00 198390
1966 12166 2550000000 9745000 00 198291
1967 5167 2200000000 9235000 00 198393
1967A 11167 2000000000 8460000 00 198295
1968 3168 1800000000 7920000 00 198392
1969 5169 2200000000 13255000 00 198394
1971 2171 3355000000 17655000 00 198393
1972 2172 2700000000 16535000 00 198398
1972A 10172 800000000 5885000 00 198297
1973 5173 2535000000 19235000 00 19832001
35898500000 143180000 00
1953 7153 975000000 None
1954A 6154 1025000000 None
1954B 12154 1063500000 None
1955 10155 1450000000 None
1956A 6156 1550000000 None
1957A 1157 1750000000 None
1957B 7157 1750000000 None
1958 9158 620000000 None
1958A 1158 1750000000 None
1958B 7158 2100000000 None
1961A 4161 3000000000 6341000 00 198391
1961B 10161 3500000000 8163000 00 198390
1962 1162 1560000000 3282000 00 198387
1962A 4162 3500000000 9413000 00 198391
1962B 7162 1160000000 4305000 00 198392
1962B 10162 260000000 None
1962C 10162 400000000 1185000 00 198392
1966 7166 16 60000000 3560000 00 198390
1966A 1166 1000000000 3905000 00 198386
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 1982
147
NAME OF AUTHORITY
GEORGIA HIGHWAY AUTHORITY continued
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
DATE ORIGINAL AMOUNT
SERIES OF ISSUE 7167 OF ISSUE
1967 5 2600000000
1968 7168 2550000000
1969 7169 1850000000
1971 7171 2000000000
1971A 12171 1400000000
1972 7172 2500000000
1972A 12172 1900000000
1973 7173 1900000000
1973A 12173 2500000000 49273500000
OUTSTANDING
1298500000
1750500000
1262500000
1287000000
1026500000
1573500000
1350000000
1180000000
1803500000
16547400000
MATURITIES
198397
198398
198394
198394
198296
198397
198297
198398
198298
1953 11153 9800 000 00 None
1955 1155 2200 000 00 None
1962 4162 6600 000 00 470000 00 198384
1965 9165 8000 000 00 2655000 00 198290
1966 7166 3000 000 00 645000 00 198388
1969 2169 3950 000 00 1100000 00 198388
33550 000 00 4870000 00
1953 4153 10500 000 00 None
1961 3161 8600 000 00 None
1962 11162 6500 000 00 295000 00 1982
1966 10166 15700 000 00 6995000 00 198292
1967 5167 13700 000 00 5310000 00 198392
1968 5168 7000 000 00 3405000 00 198392
1970 12170 20100 000 00 11320000 00 198293
1972 4172 6660 000 00 3780000 00 198392
88760 000 00 31105000 00
1957 4157 S 10000 000 00 None
1966 12166 1250 000 00 395000 00 198286
1972 10172 2675 000 00 1980000 00 198297
13925 000 00 2375000 00
1966 1166 6500 000 00 2335000 00 198892
1968 1168 3260 000 00 1535000 00 198392
1970 5170 2240 000 00 1335000 00 198393
12000 000 00 5205000 00
1950 10150 5500 000 00 None
1961 12161 11500 000 00 6035000 00 198290
1962 9162 2600 000 00 180000 00 1982
1966 1166 5625 000 00 2700000 00 198392
1968 11168 8310 000 00 6270000 00 198296
1974 5174 10000 000 00 7315000 00 198396
43535 000 00 22500000 00
1964 4164 2300 000 00 s 315000 00 198384
1965 9165 5150 000 00 2105000 00 198290
1968 3168 7000 000 00 2695000 00 198391
1968A 11168 2100 000 00 1035000 00 198293
1971 10171 2320 000 00 1450000 00 198295
1972 7172 2500 000 00 1685000 00 198397
21370 000 00 9285000 00
1962 7162 5 5000 000 00 5 890000 00 198387
1964 8164 5000 000 00 1245000 00 198285
1967 11167 4550 000 00 2635000 00 198292
14550 000 00 4770000 00
Grand Total
160178400000 54818400000
Constitutional Amendment of 1960 provides that appropriations
shall be made in each year under lease contracts now or
hereafter entered into between the State and any State
AuthoritySCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING
FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED
AND THE GOOD FAITH OF THE STATE IS PLEDGED
Outstanding as of June 30 1982
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 14 of this reportGEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
YEAR ENDED JUNE 30 1982GEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
COMBINED BALANCE SHEET ALL FUNDS
JUNE 30 1982
CURRENT ASSETS
Cash in Bank
Investments
FIXED ASSETS
GOVERNMENTAL
FUND TYPE
CAPITAL PROJECTS
S 17714321
39187191667
S 39169477346
GENERAL
FIXED
ASSETS
Land and Buildings
72715080431
TOTAL
Memorandum
Only
17714321
39187191667
S 39169477346
72715080431
Total Assets
39169477346 72715080431 111884557777
FUND EQUITY
FUND EQUITY
Investment in Fixed Assets
Fund Balance
Reserved
For Capital Projects
39169477346
S 72715080431 72715080431
39169477346
Total Fund Equity
S 39169477346 72715080431 111884557777
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 1982
CASH RECEIPTS
Interest on Investments
Premium and Accrued Interest on Bonds Issued
Accrued Interest
Premium
Transfers
For Advance Retirement of Bonds
General Obligation Debt Sinking Fund
Georgia Building Authority
Georgia Building Authority Hospital
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 Net on Refunds
Administrative Services Department of
Georgia Building Authority
Georgia Building Authority Hospital
Georgia Building Authority Penal
Georgia Education Authority University
Human Resources Department of
Investigation Georgia Bureau of
Offender Rehabilitation Department of
Regents of the University System of Georgia Board of
Net Income Receipts
NONINCOME
Sale of State of Georgia General Obligation Bonds
Good Faith Deposit on Unissued Bonds
Net Cash Receipts
BALANCES JULY 1 1981
Cash
Investments
353747829
15234285
17 903 467 66
51 139 12
910 360 41
855 730 66
3 351 007 66
93 389 70
216 893 76
23 381 988 97

82500000
3991332619
368982114
4360314733
2420698897
86103696
78198644
20099918
965000000
28276100
3263206
4500000
275000000
524703763
37678500000
232620000
1939615836

1606018
9587895555
1812937935
3752553771
37911120000
41663673771
9586289537
DISBURSEMENTS
51249963308
Regular Operating Expenses
Per Diem Fees and Contracts
Per Diem and Fees
Total Expense
CAPITAL OUTLAY
Capital Outlay Projects
Total Disbursements
BALANCES JUNE 30 1982
Cash
Investments
S 17714321
39187191667
35416805
303277577
338694382
11741791580
12080485962
39169477346
Note The audit of the Georgia State Financing and Investment
Commission was performed by an Independent Public
Accounting Firm
51249963308
The accompanying notes are an integral part of these financial statements153
PUBLIC TRUST FUNDS
BALANCE SHEET
BY SPENDING UNITSPUBLIC TRUST FUNDS
BALANCE SHEET
JUNE 30 1982
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 49 INVESTMENTS 19174349
28153 10
80964 28 00
00 76912661 78
1616235 07 no
5320973 44 2414528888 2 2
00 58185179 70
00 792712675 92
10286606 72 on
448947634 41 on
19065 95 3478214 37
1215568 44 nn
1308074 57 955000 0 0
3813 29 3103561 82
46882708966 336905053091
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
BALANCE SHEET
JUNE 30 1982
155
ACCOUNTS TOTAL CURRENT
RECEIVABLE ASSETS LIABILITIES
138120 00 19340622 59 3091653 41
00 80964 28 00
00 76912661 78 1515644 16
00 1616235 07 on
67649736 46 2487499598 12 165021 61
683943 44 58869123 14 tin
00 792712675 92 5767715 58
00 10286606 72 no
6761620 42 455709254 83 00
00 3497280 32 137965 90
00 1215568 44 nn
00 2263074 57 no
00 3107375 11 00
RESERVED
FUND
BALANCES
1624896918
8096428
7539701762
161623507
248733457649
5886912314
78694496034
1028660672
45570925483
335931442
121556844
226307457
310737511
TOTAL
LIABILITIES
AND RESERVED
FUND
BALANCES
1934062259
8096428
7691266178
161623507
248749959812
5886912314
79271267592
1028660672
45570925483
349728032
121556844
226307457
310737511
7523342032 391311104089 1067800068 390243304021 391311104089FEDERAL INCOME TAXFEDERAL 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
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
DISBURSEMENTS
CASH BALANCE CASH RECEIPTS TO U S
JULY 1 1981 WITHHOLDINGS GOVERNMENT
322008091 322008091
205826482 205826482
62145078 62145078
36058196 36058196
38560326 38560326
22 22419 59936514 62158933
171169958 171169958
800 403778530 403778530
6457438 6457438
43171294 43171294
390315526 390315526
50884562 50884562
19239847 19239847
18799431 18799431
7319574 7319574
10606911 10606911
83260704 83260704
1 04195 23111181 23215376
67206630 67206630
5375665 5375665
10000 3589470694 3589480694
43077673 43077673
143802669 143802669
34142352 34138790
2717 33554709 33557426
4 12020 259644148 260056168
13938364 13938364
111520 111520
113020 113020
263 30944 739944538 740701167
52630434 52630434
76138461 76138461
15141 904962529 904981599
45398716 45398716
411515229 411515229
40519443 40519443
253026508 253026508
38 35853 103671685 107507538
1359189 1359189
1368546364 1368546364
3000 35821638 34288294
45594137 45594137
329 29489 S 10222215958 10228041955
CASH BALANCE
JUNE 30 1982

3562
25574315

1530344
27103492
The accompanying notes are an integral part of these financial statementsSTATE INCOME TAX ACCOUNTS
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
Comptroller General
Conservation
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
Education
Education Department of
Regents of the University System of Georgia
Board of
Student F nance 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
Indigent Defense Council Georgia
Judicial Qualifications Commission
Labor Department of
Law Department of
Medical Assistance Department of
Offender Rehabilitation Department of
Personnel Board Ltate 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 1981
501288
297983
294542
496559
85539
11460510
14348603
1612015
24674767
CASH RECEIPTS
WITHHOLDINGS
i 80187782
50371552
14008246
7944647
9022241
14041186
39305423
92228137
1411319
9722449
89526580
9984994
4523366
4024233
1646823
2268536
18333027
5074949
15182727
1177656
797857476
10460130
33465307
6621036
7475640
53416296
3014314
23744
277734
164658556
12127082
16624546
205380039
lOt401SO
98564151
9264541
58543222
22588922
291127
332 928979
8422276
9725780
DISBURSEMENTS
73837519
50371552
14008246
7944647
9022241
14542474
39305423
92228137
1411319
9722449
89526580
9984994
4431312
4024233
1646823
2268536
18333027
5074949
15182727
1177656
759647765
10460130
33465307
7117595
7475640
53501835
3014314
23744
277734
164181570
12127082
16624546
201748105
10640210
98564151
9264541
58543222
24200937
1127
356603746
7701342
9721780
CASH BALANCE
JUNE 30 1982
6350263
390037
67653999
11937496
17980537

393i
32931552 2J313 5 6 9 61
105C L Asl
The accompanying notes are an integral part of these financial statementsI
BRETIREMENT AND INSURANCE CONTRIBUTIONSEMPLOYEES CONTRIBUTIONS TO TEACHERS
RETIREMENT SYSTEM
STATE UNIT
Education
Education Department of
Regents of the University System of Georgia
Board of
CASH BALANCE
JULY 1 1981
CASH RECEIPTS
WITHHOLDINGS
00
148296
14331457
DISBURSEMENTS
148296
14331457
CASH BALANCE
JUNE 30 1982
00
14479753
14479753
tfifl
The accompanying notes are an integral part of these financial statementsEMPLOYEES CONTRIBUTIONS TO EMPLOYEES
RETIREMENT SYSTEM
167
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 1981
138227
145
41439
1806
1493110
4387423
220441
1834247
CASH RECEIPTS
WITHHOLDINGS
i 10061555
6776389
1653212
955731
1099847
1822947
5993435
11466174
188936
1299192
11691437
569083
505308
180111
502388
8431933
565471
1857542
148562
116043117
1396726
3928029
1692240
1803102
29426185
17981406
1366802
2261215
30694295
1312666
12631713
1095221
7699945
2980656
46280
46347898
1080393
1225277
DISBURSEMENTS
9274761
6776389
1653212
955731
1099847
1960966
5993435
11466174
188936
1299192
11691437
569228
505308
180111
502388
8431933
565471
1857542
148562
116043117
1396726
3928029
1728717
1803102
29427991
18034989
1366802
2261215
32401246
1312666
12631713
1095221
7699945
3201097
46280
46272250
1080393
1225277
CASH BALANCE
JUNE 30 1982
208
4962
1439527
2680472
1909895
8116838 346782419 348077399
6821858
The accompanying notes are an integral part of these financial statementr168
EMPLOYEES 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 1981

193268
76462848
57708
19656296
30711519
2965876
CASH RECEIPTS
WITHHOLDINGS
123207165
91344068
21615090
12557251
14423384
24037265
78958923
152701267
2523123
17043684
156072667
13039381
7479073
6570532
2399913
3158834
26517687
6975798
23707682
1885672
1513948411
18617333
51819585
8354217
8622639
47388020
246164413
17064824
30211224
414040571
17301745
167028983
14103298
103380296
39646546
604918
609236396
14796080
15388057
DISBURSEMENTS
112561716
91344068
21615090
12557251
14423384
24960333
78958923
152701267
2485201
17043684
156072667
13039381
7479073
6570532
2399913
3158834
26517687
7003026
23707682
1885672
1459559224
18617333
51819585
9100543
8622639
47445728
246787622
17064824
30211224
408411100
17301745
167028983
14103298
103380296
42612422
604918
609236396
13544353
15388057
CASH BALANCE
JUNE 30 1982
10640862
130852035
19033087
36340990
1251727
131739758 4123936015 4057325674 198350099
The accompanying notes are an integral part of these financial statementsEMPLOYEES CONTRIBUTIONS TO EMPLOYEES
HEALTH INSURANCE

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
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 1981
CASH RECEIPTS
WITHHOLDINGS
DISBURSEMENTS

2250
1952
21097
5709571
6866998
5 19548661 19548661
18983803 18983803
2726095 2726095
1538413 1538413
2024650 2024650
4254396 4254396
39012340 39012340
27464420 27463670
267446 265196
3670459 3670459
26292144 26270876
4728468 4728468
1116924 1116924
882776 882776
375360 375360
461346 461346
8625060 8625060
828286 828286
2998746 2998746
323046 323046
289592222 289627075
3165292 3165292
8991760 8991760
902316 902316
946195 946195
10313125 10329722
725944 725944
84377537 83909460
2152638 2152638
4236950 4236950
87145984 83983624
2399000 2399000
32763147 32763147
2240952 2240952
18772847 18772847
6238067 6746350
84198 84198
141572695 141582061
2800213 2800213
2747114 2747114
CASH BALANCE
JUNE 30 1982
547666

4500
6177648
10029358

13632049
8 68291035
865205429
16717655
The accompanying notes are an integral part of these financial statementsOTHER PRIVATE TRUST FUNDS
173
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
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 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
CASH RECEIPTS
WITHHOLDINGS
41088114776
98121192
19165097
11256608
21211765
133867324
94861608
129891606
277729
13707345
350132345
1629736089
5632577
4451721
14941236
4128370
32476742
5259205
24119040
320911307
5902427976
15434045
59120845
21499444
9578337
4011760
2427410
2093500
2250
2609994
338247440
100407476
25040516
374743352
922032193
206354802
16130962
52510739325
35337527
487976
1255267019
15187952
19874744
DISBURSEMENTS
39430665753
96515236
19165097
11243599
20374645
37214863
94792860
128583544
277729
13707345
339315445
1715618405
5621111
4451721
3304927
4128370
32476742
5189988
24119040
327231747
5787816834
15408109
56285011
24780041
9726022
4004260
2410214
3107795
2250
3042711
330596581
100414445
25005676
375396623
916572600
204935920
16130962
52534616595
36759045
487976
1276445834
15194240
19874744
CASH BALANCE
JUNE 30 1982
9728613935
3454311
418584
2535472
412909187
879646
7105384
22328952
597137928
44271
97929451
599265570
28936
20685473
1568829
310070
7500
17196
1710452
1185004
13978014
40090
20284877
21912618
13897426
341312455
13700
98286006
2199
10239636270 105841320527 104073012655 12007944142
The accompanying notes are an integral part of these financial statements175
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
176
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 paqe 18 of unit report
Provided for expenditures totaling 10913581200 A comparison of anticipated funds available and budgeted expenditures
to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from 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
Rents and Maintenance Expense
Utilities
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
OVER
UNDER
3810389300 3800389300 10000000
7099791900 6856771574 243020326
S 10910181200 10657160874 253020326
8400000 99638567 91238567
10918581200 S 10756799441 161781759
2442701200 2392176762 50524438
644126400 586238086 57888314
17303200 15472766 1830434
38042100 37009422 1032678
47895400 44386911 3508489
128210800 105272185 22938615
539243900 517273233 21970667
149836400 149086948 749452
45503000 44218385 1284615
495344000 436192338 59151662
2200000 2059500 140500
1239409900 1170347669 69062231
2398000 2290409 107591
227089600 227089600 00
5998000 5998000 00
1060000000 1060000000 00
85000000 85000000 00
265000000 265000000 00
2509900000 2504793734 5106266
667499300 663038195 H 4461105
60880000 60880000 00
245000000 226963976 18036024
10918581200 S 10600788119 156011322 317793081
156011322
STATE UNITS
177
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
AGRICULTURE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Agriculture as presented in unit report provided for expenditures
totaling 2744971100 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
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
Indemnities
Advertising Contract
Direct Payments to Georgia Agrirama
Development Authority for Operations
Repairs to Major and Minor Markets
Excess of Funds Available over Expenditures
2387694100
302709200
54567800
2744971100
2377694100
315114740
54610821

2747419661
10000000
12405540
43021
2448561
00 2188671 2188671
27 44971100 S 27 49608332 4637232
17 80529100 17 77555424 2973676
2 28497500 2 27052069 1445431
88965400 81652838 7312562
27164800 27110379 54421
49021000 47967817 1053183
18262500 18057345 205155
23965000 23929871 35129
52659800 52645925 13875
30080000 29702743 377257
26820000 24822732 1997268
47000000 47000000 00
10000000 00 10000000
42100000 42100000 00
76417000 76417000 00
87800000 87800000 00
52500000 51642100 857900
7500000 7263251 236749
9500000 9500000 00
27689000 27689000 00
58500000 58461319 38681
27 44971100 27 18369813 26601287
31238519 31238519
178
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 15 of unit report provided for expendi
tures totaling 514926400 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
EXPENDITURES
514926400 514926400
00
Personal Services and Operations
Excess of Funds Available over Expenditures
514926400 504950263 9976137
9976137 9976137
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 297279600 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
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
297279600
244237000
12742000
22635800
1803900
611000
1485000
10484200
3080700
200000
297279600

292718500
243309867
11552135
19897393
1529275
585777
1309430
10365886
2840653
3240
291393656
1324844
4561100
927133
1189865
2738407
274625
25223
175570
118314
240047
196760
5885944
1324844STATE UNITS
179
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
COMMUNITY AFFAIRS DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Community Affairs as presented in unit report provided for expendi
tures totaling 1028196800 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
Capital Felony Expenses
Grants to Area Planning and
Development Commissions
HUD 701 Planning Grants
Local Assistance Grants
Appalachian Regional Commission Assessment
Coastal Plains Regional Commission Assessment
MultiState Transportation Board
Juvenile Justice Grants
National Science Foundation Grants
LEAA Block Grant CarryOver
Juvenile Justice Grants CarryOver
Excess of Funds Available over Expenditures
510443000
293532600
2990000
806965600
507158200
123511974
2927470
3284800
170020626
62530
633597644 173367956
2 21231200 2 8 12250047 45847691 8981153
10 28196800 182349109
5 2 84800300 2 78662274 6138026
16320900 14764770 1556130
16892400 13640199 3252201
5665700 4699198 966502
1056700 969202 87498
1675000 1282787 392213
19734000 19121639 612361
9451200 8135069 1316131
89709900 87069166 2640734
600000 581685 18315
1 35000000 26573400 44600000 14498500 1187500 1000000 1 35000000 26573400 44600000 14498500 1187500 1000000 00 00 00 00 00 00
1 53300000 00 153300000
932900 860000 72900
18554100 35899958 54454058
1 86644300 1 36629101 50015199
10 28196800 7 53374532 92473159 274822268
92473159
180
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
COMPTROLLER GENERAL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Comptroller General as presented on page 18 of unit report provided for expendi
tures totaling 566916600 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
521566700
36749900
8600000
520766700
42107349
9308156

800000
5357449
708156
566916600
572182205
5265605
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
466175900
34343500
18959000
13459000
919000
13301600
7879200
10679400
1200000
64188299
33252805
17537842
12002585
873497
13178433
7879100
10177212
1066653

1987601
1090695
1421158
1456415
45503
123167
100
502188
133347
Excess of Funds Available over Expenditures
566916600

560156426
12025779
6760174
12025779STATE UNITS
181
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 in unit report provided for expenditures
totaling 2533174100 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
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
Governors Emergency Fund
Grant to City of Arlington
Excess of Funds Available over Expenditures
20 55042300 20 10533200 44509100
1 36588800 1 40321335 3732535
3 41543000 3 46932490 5389490
25 33174100 24 97787025 35387075
15 92139100 15 76899320 15239780
4 84908000 4 49377083 35530917
11948500 10614974 1333526
66787300 66645374 141926
9013800 8066612 947188
1 14101700 1 14059168 42532
13235100 12024247 1210853
1315200 1312700 2500
45290400 43533400 1757000
16171200 14449317 1721883
76780000 76698813 81187
45873800 45707832 165968
6000000 6000000 00
49110000 47715257 1394743
500000 500000 00
25 33174100 24 73604097 59570003
24182928 5 24182928
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
NATURAL RESOURCES DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Natural Resources as presented in unit report provided for expendi
tures totaling 7582122500 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
1 UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
4883492900
1802306700
863995000
4847423900
1573818779
823688642
36069000
228487921
40306358
7549794600 7244931321 304863279
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
Heritage Trust
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
Georgia Sports Hall of Fame
Capital Outlay Heritage Trust Wildlife
Management Area Land Acquisition
Capital Outlay User Fee Enhancements
Historic Preservation Grants
Capital Outlay Buoy Maintenance
Tybee Island Governors Emergency Fund
Capital Outlay
Capital Outlay
Capital Outlay
Cost of Material
Excess of Funds Available over Expenditures
32327900 64349416 32021516
7582122500 7309280737 272841763
3200510700 3187600404 12910296
814516900 792847570 21669330
59582200 49264805 10317395
107523200 106750533 772667
53660500 48643880 5016620
123780900 118994790 4786110
41374700 36983740 4390960
78704800 78662059 42741
72781700 70211074 2570626
274000400 264687152 9313248
284892400 282725363 2167037
152600000 152600000 00
33489700 28495924 4993776
600000000 386966494 213033506
59000000 59000000 00
3102300 2656474 445826
608186500 608186500 00
150000000 150000000 00
22767000 22767000 00
12500000 12500000 00
1300000 1136706 163294
306116200 295312195 10804005
30000000 28761664 1238336
66475700 65938426 537274
75000000 74646436 353564
40557400 40557400 00
12268300 12268300 00
18600000 18600000 00
5000000 5000000 00
142825900 142768520 57380
105400000 85831956 19568044
22630100 22603500 26600
975000 583525 391475
2000000 2000000 00
7582122500 S 7256552390 52728347 S 325570110
52728347
STATE UNITS
183
COMPARISON OP 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 81213200 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
79699400
564200
949600
75765200
1142308
00
3934200
578108
949600
81213200
76907508
4305692
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 379021 379021
81213200 77286529 3926671
48790400 47908556 881844
5431000 5393803 37197
5104000 4777225 326775
2829800 2731093 98707
450000 421073 28927
400000 367004 32996
1965000 1914228 50772
1300000 1290752 9248
14943000 12266624 77070358 2676376
81213200 4142842
216171 216171
184
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
DEFENSE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Defense as presented on page 14 of unit report provided for expendi
tures totaling 650674900 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
252591000 252591000 00
397441400 395993874 1447526
642500 686139 43639
Transfer from Reserved Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
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 Grants Training
Excess of Funds Available over Expenditures
650674900
649271013
1403887
00 34773 34773
1 6 50674900 6 49305786 1369114
3 80269000 3 78378996 1890004
1 95061200 1 94529549 531651
3214500 2761234 453266
3780500 3138732 641768
3510000 3385573 124427
494000 494000 00
5976300 5690240 286060
7959400 6742922 1216478
9810000 9793844 16156
31200000 31200000 00
1800000 1800000 00
4000000 4000000 00
3600000 3507446 92554
6 50674900 6 45422536 3883250 S 5252364
3883250
STATE UNITS
185
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 159555997100 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Revenue Sharing Funds
Federal Funds
Other Revenues Retained
131812830201 131778209501
167138499 167138499
S 131979968700 131945348000
26965704400 23414707615
610324000 53370320

34620700
00
34620700
3550996785
556953680
159555997100 155413425935 4142571165
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
68310052
168310052
159555997100 155581735987 3974261113
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
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 and Administrative and Supervisory
Personnel Sec 21
Special Education Leadership Personnel
Sec 21d 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
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
School Library Resources and Other Materials
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
1914603400
387051500
119443600
84291400
24975800
93790000
89746800
51735300
546910000
41658500
54177743700
9079023800
2093875600
2274368000
6445866300
276257200
2000445100
69547900
8941960700
555677000
102270700
7323223200
47034400
9358400200
9088532800
2293445800
7500000
119820300
1561745600
1274674700
369049200
10841700000
1456000000
247670700
92500000
349988400
1879831973
348611242
97046664
73692944
17056273
88637325
84804889
49895126
381798137
39041582
54180937259
9079023762
2093875571
2274367936
6445866209
276257133
1989442768
69552048
8934424467
552500500
102001278
7311833392
46500858
8022759522
9079732448
2113105876
7363800
118662778
1503431496
1274670405
359752103
8844325440
1456000000
247670700
87828452
349979907
34771427
38440258
22396936
10598456
7919527
5152675
4941911
1840174
165111863
2616918
3193559
38
29
91
67
11002332
4148
7536233
3176500
269422
11389808
533542
1335640678
8800352
180339924
136200
1157522
58314104
4295
9297097
1997374560
00
00
4671548
8493LO STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION continued
EDUCATION DEPARTMENT OF continued
A EDUCATION DEPARTMENT OF continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
EXPENDITURES continued
NonAPEG Grants continued
Cooperative Educational Service Agencies
Superintendents Salaries
High School Program
Area VocationalTechnical Schools
Career Education
Junior College Vocational Program
Quick Start Program
Comprehensive Employment and Training
Vocational Research and Curriculum
Adult Education
Salaries and Travel of Public Librarians
Public Library Materials
Talking Book Centers
Public Library Maintenance and Operation
Public Library Construction
CompetencyBased High School
Graduation Requirements
Instructional Aides
Teacher Health Insurance
Nutritional Education
Basic Skills
Capital Outlay under 32648a
Grants to Local School Systems for
Educational Purposes Act 562
IndoChinese Refugee
Salaries of Extended PreSchool Personnel
Area VocationalTechnical School Construction
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
371973800 371973600 2 no
454632700 451882268 27504 u
2678120500 2605325341 727951 5 9
4904384700 4847550743 568339 57
18012000 17994870 171 30
194229400 168178932 260504 fiR
317141600 316617968 5236 7
364719600 265469399 992502 01
99198200 98169600 10286 nn
404325800 343118422 612073 78
398009900 397728669 2812 11
376052400 375677573 3748 7 7
66625800 66625800 nn
250998300 250941462 568 7B
58700000 58700000 00
24000000 24000000 no
894345600 894912000 5664 no
3173257400 3140230897 330265 03
1900000 00 19000 INI
8272700 400000 78727 nn
2039200000 2039200000 00
7500000000 7500000000 nn
34666700 17960300 167064 nn
1009942400 1002324300 76181 on
110760000 110760000 00
159555997100 S 155248024407 333711580 S 43079726 3337115
s 80
in violation of Section 57 of the Supplemental Appropriations Actofl9811982asapprovedMarcr9 ltlSTATE UNITS
187
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
EDUCATION DEPARTMENT OF
B INSTITUTIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Institutions of the Department of Education B Budget as presented in unit
report provided for expenditures totaling 1670902400 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
1360164100
128870900
181867400
1670902400
1356409500
146658270
131248812
1634316582
3754600
17787370
50618588
36585818
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
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Utilities
Excess of Funds Available over Expenditures
00 14708796 14708796
16 70902400 16 49025378 21877022
11 96973500 11 97408579 435079
2 19019700 2 02256702 16762998
7498600 5659075 1839525
5457400 5457400 00
1913200 1715645 197555
30333900 28126312 2207588
10470500 9534543 935957
15006200 8458213 6547987
71366100 28712086 42654014
1 12863300 1 27601194 14737894
16 70902400 s 16 14929749 55972651
34095629 34095629
The above comparison indicates that Personal Services were overspent in the amount of 435079 and Utilities were
overspent in the amount of 14737894 These overexpenditures are in violation of Section 57 of the Supplemental
Appropriations Act of 19811982 as approved March 9 1982188
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Public School Employees Retirement System Expense Fund provided for expenditures
totaling 1137472700 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
EXPENDITURES
1137472700
1137472700
Payments to Employees Retirement System
Employer Contributions
Excess of Funds Available over Expenditures
15662700
1121810000
1137472700

156 11218 627 100 00 00
11374 727 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 88368766000 The Regents in turn made budget allocations totaling 81660460300 to the various
units as shown on Schedule 18 pages 60 and 61 of unit report
Separate audit reports are made for the various units of the University System including research and extension
activities Section III 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 6708305700 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
6336523800
371781900
6708305700
6336523800
279692085
6616215885
00
92089815
92089815
Personal Services
Operating Expenses
Authority Lease Rentals
Teachers Retirement
4337000
2875800
2087700000
4613392900
4665035
2508280
2086250700
4613392879
328035
367520
1449300
21
Excess of Funds Available over Expenditures
6708305700 6706816894 1488806
90601009 90601009
The above comparison indicates that Personal Services were overspent in the amount of 328035 If all budget units
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 Section 57 of the Supplemental Appropriations Act of 19811982STATE UNITS
189
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF
B REGENTS CENTRAL OFFICE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Regents Central Office of the Board of Regents of the University System of Georgia
B Budget as presented on page 33 of unit report provided for expenditures totaling 1480833500 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
Operating Expenses
Southern Regional Education Board Payments
Medical Scholarships
Regents Opportunity Grants
Regents Scholarships
Grants to Junior Colleges
Rental Payments to Georgia Military College
Central Savannah River Area Business League
Excess of Funds Available over Expenditures
14 67506000 s 14 67506000 s 00
00 2770060 27 70060
13327500 6727658 65 99842
14 80833500 14 77003718 38 29782
2 68686000 2 65847408 28 38592
78309500 76899974 14 09526
3 77670000 3 75445000 22 25000
51000000 48400000 26 00000
50000000 50000000 00
20000000 20000000 00
6 13668000 19000000 2500000 6 13668000 19000000 2500000 00 00 00
i 14 80833500 14 71760382 90 73118
5243336 52 43336
190
STATE UNITS
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
expenditures totaling 2022934200 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
ACTUAL
OVER
t 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
Payment of Interest and Fees
Guaranteed Educational Loans
Tuition Equalization Grants
Student Incentive Grants
Law Enforcement Personnel Dependents Grants
North Georgia College ROTC Grants
Georgia Military Scholarship Grants
Excess of Funds Available over Expenditures
s 15 52813800 15 51188800 1625000
i 34967200 00 34967200
3 35153200 2 16842920 1 18310280
20 22934200 17 68031720 54902480
1 52701300 1 50839829 S 1861471
21747900 17390052 4357848
3640000 3373439 266561
5000000 4578316 421684
51649500 1517564 50131936
8954500 8671375 283125
12940000 9975065 2964935
6120000 6116500 3500
11700000 10854991 845009
45125000 40625000 4500000
2 78525000 2 22325000 56200000
10 61500000 10 61500000 00
3 45380000 2200000 13400000 2351000 2 08787800 2200000 13400000 2351000 1 36592200 00 00 00
20 22934200 17 64505931 3525789 s 2 58428269
3525789
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
TEACHERS RETIREMENT SYSTEM EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Teachers Retirement System Expense Fund provided for expenditures totaling
493166600 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
208900000
284266600
493166600
OVER
UNDER
208900000 00
231325477 52941123
440225477
52941123
Transfer from Reserved Fund Balance
00
493166600
16846282
457071759
16846282
36094841
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
128017300
8056600
1746800
4000000
2976000
54599300
7219600
4881000
24700000
8070000
149700000
99200000
493166600

28017227
5540318
1573811
3940034
2917693
40818953
7219488
4813755
24366686
7605116
45610769
53104090
73
2516282
172989
59966
58307
13780347
112
67245
333314
464884
4089231
46095910
425527940
31543819
67638660
315438IS
EMPLOYEES RETIREMENT SYSTEM ADMINISTRATIVE EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Employees Retirement System Administrative Expense Fund provided for expenditures
totaling 145023400 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
Postage
CostofLiving Increases Other Retirees
Excess of Funds Available over Expenditures
9000000 9000000 00
136023400 118603521 17419879
145023400 127603521 17419879
5 302800 50237228 3065572
174 1000 1304991 437009
840000 532301 307699
2760000 2184104 575896
450000 212900 237100
19635000 7079304 12555696
4830 00 4812996 04
1100000 1094210 5790
47680600 45459885 2220715
5700000 5685602 14398
7000000 4546699 2453301
145023400 5 123150220 21873180
4453301 4453301
192 STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
FINANCING AND INVESTMENT COMMISSION GEORGIA STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia State Financing and Investment Commission provided for expenditures
totaling 108650300 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
OVER
UNDER
108650300 82542000 26108300
177140
108650300
84006200
3548000
800000
400000
150000
1800000
5646100
1300000
11000000
108650300

32719140 25931160
65869321
3498305
631701
00
00
1267570
5646000
1140811
4500000

18136879
49695
168299
400000
150000
532430
100
159189
6500000
32553708
165432
26096592
165432
GENERAL ASSEMBLY OF GEORGIA
FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for operations of the General Assembly of Georgia was 1582813300 plus other revenues
retained of 578023 and carryover of reserved fund balance from prior year of 83438316 making total funds available
of 1666829639 The total expenditures of the General Assembly of Georgia were 1346696853 in the fiscal year ended
June 30 1982
GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State of Georgia General Obligation Debt sinking Fund as presented on page 16 of
unit report provided for expenditures totaling 6648685300 A comparison of anticipated funds available and budgeted
expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
General Obligation Debt Sinking Fund
Excess of Funds Available over Expenditures
6648685300 6498685300 150000000
6648685300 6498685300 150000000
00 00STATE UNITS
193
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
GOVERNOR OFFICE OF THE
GOVERNORS OFFICE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Governors Office as presented on page 12 of unit report provided for expenditures
totaling 250023400 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
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
2 08403200 2 04593700 3809500
25900000 17041625 8858375
15720200 16646000 925800
2 50023400 S 2 38281325 11742075
1 58799900 4000000 1 54279512 4000000 4520388 00
45900000 38722355 7177645
32938100 32210750 727350
1266800 798916 467884
1200000 696838 503162
350000 148389 201611
110000 91600 18400
2013200 2013200 00
1045900 768242 277658
2399500 758753 1640747
2 50023400 2 34488555 3792770 15534845
3792770
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 230000000 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
EXPENDITURES
Transfer to Other State Budget Units
Excess of Funds Available over Expenditures
230000000 230000000
00
230000000 230000000 00
00 00194
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 1895850700 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
691190700
990125000
214535000
1895850700
678690700
418635381
196676460
12500000
571489619
17858540
1294002541 601848159
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
00 15443495 15443495
18 95850700 13 09446036 5 86404664
4 90060300 4 62113076 27947224
25092200 19509249 5582951
17972800 13772231 4200569
16460400 9833645 6626755
914000 403949 510051
27643900 26611196 1032704
27915200 27660456 254744
20062100 16612680 3449420
10 62459200 3 21252356 7 41206844
1 39280600 1 39280600 00
59500000 50767575 8732425
3500000 2715246 784754
4990000 4990000 00
18 95850700 10 2 95522259 13923777 8 2 00328441
13923777
GRANTS STATE AID
TO COUNTIES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Aid Grants to Counties provided for expenditures totaling 1191701300
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be
summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
1191701300
1191701300
Regular Operating Expenses
Capital Outlay
Excess of Funds Available over Expenditures
260000000
931701300
1191701300
260000000
931701300
1191701300
00
00
00STATE UNITS
195
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
1351863100 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
1351863100 1351700000
420163100
931700000
420000000
931700000
1351863100 1351700000
00
163100
163100
00
163100
HIGHWAY SAFETY OFFICE OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Office of Highway Safety as presented on page 12 of unit report provided for
expenditures totaling 55272000 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
CARRYOVER FROM PRIOR YEAR
Transfer from 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
Excess of Funds Available over Expenditures
12568000 12568000 00
42704000 37189260 49757260 5514740
55272000 5514740
00 6000000 6000000
55272000 55757260 485260
37874900 37787428 87472
2472000 1958404 513596
1785000 1006788 778212
550000 259417 290583
155000 80000 75000
2478000 2059534 418466
3007100 3007092 08
1500000 1476014 23986
5000000 1779877 3220123
450000 55272000 364230 49778784 85770
5493216
5978476 5978476
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
HUMAN RESOURCES DEPARTMENT OF
A DEPARTMENTAL OPERATIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Departmental Operations of the Department of Human Resources A Budget as
presented in unit report provided for expenditures totaling 59127217400 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
21177091500
34794314000
3007950700
58979356200
21069995400
33900523925
2607260667
107096100
893790075
400690033
57577779992 1401576208
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
Grant Savannah Speech and Hearing Center
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 with Vocational Rehabilitation
Community Facilities
Contract for the Purchase of Clotting
Factor for the Hemophilia Program
Contract with the Affirmative Industries
Institutional Repairs and Maintenance
147861200 126792531 210 68669
59127217400 57704572523 14226 44877
9127924000 8948909665 5 1790 14335
5349029800 5342634935 63 94865
315903300 269646530 462 56770
25750700 19036994 67 13706
148148800 119708272 284 40528
81963700 69626673 123 37027
810253300 756431117 538 22183
452832100 418387049 344 45051
285964500 259577301 263 87199
7236268500 6699092509 5371 75991
119101000 108999863 101 01137
84414700 79512879 49 01821
123310500 116684296 66 26204
387900000 387237600 6 62400
431262500 427265923 39 96577
55000000 54999959 41
189000000 188999836 164
486273700 337736548 1485 37152
30153000 29355526 7 97474
26135500 16734635 94 00865
9700000 9700000 00
9280000 9279932 68
3031515000 2981189415 503 25585
3994700 3994700 00
80235700 46935887 332 99813
17143400 17143400 00
873042400 856083864 169 58536
11120200 9677397 14 42803
47187900 47050784 1 37116
12400000 12219011 1 80989
32028600 30297200 17 31400
26875000 26875000 00
1559638700 1450917007 1087 21693
16156000 6337278 98 18722
6000000 6000000 00
17062426400 16965729972 966 96428
5532490900 5453883696 786 07204
4397130900 4353804148 433 26752
343997000 319404223 245 92777
10000000 10000000 00
10000000 10000000 00
50000000 47084476 29 15524
STATE UNITS
197
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
HUMAN RESOURCES DEPARTMENT OF continued
A DEPARTMENTAL OPERATIONS continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
EXPENDITURES continued
Contract with Emory University for
Arthritis Research
Grant for Epilepsy Program
Grant to Grady Hospital for Cystic
Fibrosis Program
Contract for Scoliosis Screening
Contract Georgia Advocacy Office Inc
Grant for Teenage Pregnancy Prevention Progr
Contract Cancer Research at Emory
Contract MaconBibb County Hospital Authority
Cerebral Palsy Contract
Grants to Counties for Metabolic Disorders
Screening and Testing
Menninger Group Homes
Excess of Funds Available over Expenditures
S AND EXP ENDITURES continued BUDGETED 18885000 5 6000000 ACTUAL 5 OVER UNDER

18885000 6000000 00 00
am ity 4000000 1500000 21500000 25000000 10600000 105000000 13000000 1 4000000 1500000 21500000 24913254 10600000 05000000 13000000 867 00 00 00 46 00 00 00
4280000 8500000 4000000 8500000 2800 00 00
59127217400 575 1 42083754 62488769 15 1 851336 624887 46
69
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
fUf KiaS P5SKeS t i ltJreport provided for expenditures totaling 113427000 A comparison of anticipated funds
available and budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Postage
Excess of Funds Available over Expenditures
43140000 43140000 00
70287000 61743198 8543802
113427000 104883198 8543802
78784000 73421854 5362146
4532000 4049269 482731
2010000 1056407 953593
750000 311346 438654
160000 00 160000
3000000 1824917 1175083
7570000 7536868 33132
2121000 2025456 95544
14000000 14000000 00
500000 496004 3996
s 113427000 104722121 161077 8704879
161077
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
HUMAN RESOURCES DEPARTMENT OF
C COMMUNITY MENTAL HEALTHMENTAL RETARDATION YOUTH SERVICES AND INSTITUTIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Community Mental HealthMental Retardation Youth Services and Institutions of the
Department of Human Resources C Budget as presented in unit report provided for expenditures totaling 38218636200
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
27028834300
2837467100
8342948200
38209249600
267 495 965 00 2 792 378 00
35 722 688 67 7 348 017 67
74 465 502 01 8 963 979 99
377 684 155 68 4 408 340 32
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 Grandparent
Senior Companion Program
Community Residential Services Staff
Community Residential Services
Community Mental Health Center Services
Project Rescue
Project ARC
Project Friendship
Group Homes for Autistic Children
Uniform Alcoholism Projects
Child Care Benefits
Excess of Funds Available over Expenditures
9386600 421998732 4126 12132
38218636200 38190414300 282 21900
20964103900 20758054642 2060 49258
2737966500 2681265889 567 00611
66699900 58056841 86 43059
58971000 58223219 7 47781
11096500 6139902 49 56598
141928600 138422192 35 06408
165500000 165140716 3 59284
37594000 32479752 51 14248
212513000 210621171 18 91829
251015000 234982998 160 32002
471054500 331621676 1394 32824
480500000 480500000 00
1198038000 1187938559 100 99441
18107300 17653418 4 53882
184422000 184422000 00
103905700 86493156 174 12544
4164164000 4048907268 1152 56732
52162500 52066428 96072
74700200 74341799 3 58401
349003900 344178530 48 25370
111390300 105845589 55 44711
178361000 172485929 58 75071
51400000 51400000 00
158877100 153593251 52 83849
320473400 288306696 321 66704
5340900300 5334784191 61 16109
24941200 24941200 00
15500000 15500000 00
20900000 20899917 83
21833200 16229000 56 04200
229113200 211611386 175 01814
1500000 1494428 37548601743 641812557 S 5572
38218636200 S 6700 6 418 34457
12557
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
199
INDUSTRY AND TRADE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
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
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
International Council of Georgia
Incorporated
Georgia Semiquincentenary Commission
Carpet and Rug Institute
Southern Center for International Studies
Incorporated
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
920748700 897837100 22911600
164142500 165053077 910577
1084891200 1062890177 22001023
389150700 371564584 17586116
74488200 69742487 4745713
23628000 22347671 1280329
1040000 916708 123292
44195000 41972389 2222611
1948000 1932446 15554
7508800 7215132 293668
24290000 22237816 2052184
14270500 13388733 881767
31222000 29046550 2175450
16000000 13805197 2194803
9500000 9250000 250000
96800000 96800000 00
259750000 259750000 00
70000000 70000000 00
4000000 4000000 00
2500000 2500000 00
2500000 2500000 00
1000000 1000000 00
1600000 1600000 00
2000000 2000000 00
5000000 5000000 00
2500000 2500000 00
1084891200 S 1051069713 11820464 33821487 11820464
S
200
STATE 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 1648320500 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
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
16 36234500 1752100 10333900 16 29804500 1887650 10474058 6430000 135550 140158
16 48320500 16 42166208 6154292
10 78348100 10 74180710 4167390
1 56796800 1 49001204 7795596
34903000 34645576 257424
36732800 36714524 18276
8895000 8403592 491408
15487100 15224000 263100
1 97794400 1 95278560 2515840
15253900 15067466 186434
76413800 72231181 4182619
1298100 985490 312610
6442500 6442500 00
14875000 14794506 80494
5080000 5067434 12566
16 48320500 16 28036743 20283757
s 14129465 14129465
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 242224744 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
220858200
21366544
242224744
242224744

220858200
21366544
242224744
242190455
34289 S
00
00
34289STATE UNITS
201
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 253479760 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
249901600
3578160
253479760
249901600
3595620
253497220
OVER
UNDER
00
17460
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
253479760

252171921
1325299
1307839
1325299
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 18 of unit report provided for expenditures
totaling 1797241700 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
1797241700 1797241700 00
00 10819817 10819817
00 17022028 17022028
1797241700 1825083545
27841845
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
00
182839
1797241700 1825266384
1797241700 1800974807
24291577
182839
28024684
3733107
24291577
The above comparison indicates that the actual expenditures of the Superior Courts exceeded the approved budget202
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
ADMINISTRATIVE OFFICE OF THE COURTS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Administrative Office of the Courts as presented on page 14 of unit report provided
for expenditures totaling 78465700 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
Administrative Office of the Courts
Institute for Continuing Judicial Education
Excess of Funds Available over Expenditures
784 65700 00 s 78465700 2915066 5 00 2915066
5 784 65700 81380766 2915066
S 545 78200 57089266 2511066
238 87500 24291426 403926
784 65700 81380692 S 2914992
5 74 S 74
The above comparison indicates that the actual expenditures of the Administrative Office of the Courts 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 21100000 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
EXPENDITURES
21100000 21100000
Cost of Operations
Excess of Funds Available over Expenditures
21100000 20682443 417557
417557 417557STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
COURT REPORTING OF THE JUDICIAL COUNCIL BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Board of Court Reporting of the Judicial Council as presented on page 12 of unit
report provided for expenditures totaling 1412300 A comparison of anticipated funds available and budgeted expendi
tures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
s 1412300 S 1412300 00
00 3107795 3107795
1412300 4520095 3107795
1412300 4520095 3107795
00 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 did not
provide for any expenditures Therefore the budget comparison shown below does not provide for anticipated funds
available and budgeted expenditures
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
00
00
00
00
1601169
1601169
00
1601169
1601169
EXPENDITURES
Central Operations
Grants
Excess of Funds Available over Expenditures
00
00
00
00
1601169
1601169
00
00
1601169
1601169
The above comparison indicates that the actual expenditures of the Georgia Indigent Defense Council exceeded the
approved budget204
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
JUDICIAL ADMINISTRATIVE DISTRICTS GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Judicial Administrative Districts as presented on page 12 of unit report
provided for expenditures totaling 49663000 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
49663000
49663000

49663000
49663000
Jfi
JUDICIAL SYSTEM
JUDICIAL QUALIFICATIONS COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Judicial Qualifications Commission as presented on page 12 of unit report provided
for expenditures totaling 4976000 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
4976000
4976000
00
4976000 4287936 688064
688064 688064STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
JUSTICE COURTS TRAINING COUNCIL GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Justice Courts Training Council as presented on page 12 of unit report
provided for expenditures totaling 1270000 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
1270000 1270000
00 3042711
1270000
4312711
00
3042711
3042711
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
1270000

4312711 3042711
JJ0 00
The above comparison indicates that the actual expenditures of the Georgia Justice Courts Training Council exceeded
the approved budget
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 9759200 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
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
97592 00 00 9759200 24729019 00 24729019
97592 00 34488219 24729019
97592 00 34488219 24729019
00 00
The above comparison indicates that the actual expenditures of the Council of Juvenile Court Judges exceeded the
approved budget206
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
LABOR DEPARTMENT OF
A INSPECTION DIVISION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
reporpLSrdnuretotaliiSP6OS6SiSJSi0 f Deet f Labr A Budget as presented in unit
tures factual funds aUableLdpenliures2 srKeT fallows d
FUNDS AVAILABLE
REVENUES
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
79626400 79626400 00
62797400 S 60332538 2464862
3092500 3020879 71621
11602400 8766909 2835491
600000 610261 10261
50000 33043 16957
759100 759096 04
650000 593965 56035
75000 s 7280 74123971 67720
796264nn 5502429
5502429 5502429
The above
expenditure is
nmtSn indicfefthat Publications and Printing were overspent in the amount of 102 61 Thi
in violation of Section 57 of the Supplemental Appropriations Act of 19811982 as approved March
over
approved March 9 1982STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
LABOR DEPARTMENT OF
B BASIC EMPLOYMENT
WORK INCENTIVE CORRECTIONAL SERVICES
AND COMPREHENSIVE EMPLOYMENT AND TRAINING
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Basic Employment Work Incentive Correctional Services and Comprehensive Employment
and Training of the Department of Labor B Budget as presented in unit report provided for expenditures totaling
16956962100 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
Per Diem Fees and Contracts CETA
WIN Grants
CETA Direct Benefits
Excess of Funds Available over Expenditures
2942 580 00 s 2 94258000 00
166627 041 00 00 87 70643950 11187699 78 920 111 60150 87699
i 169569 621 00 90 76089649 78 808 72451
00 5 19519074 5 195 19074
169569 621 00 95 95608723 73 613 53377
52063 419 00 48 46299119 3 600 42781
5057 519 00 3 54433222 1 513 18678
1378 527 00 92175899 456 76801
11 000 00 1081500 18500
36 100 00 1297936 23 12064
2266 000 00 1 52139180 744 60820
1140 100 00 80683999 333 26001
2744 526 00 1 88992135 854 60465
1725 600 00 1 27012515 455 47485
1546 830 00 1 08291183 463 91817
1000 000 00 1167050 988 32950
600 000 00 26398491 336 01509
100000 000 621 00 00 35 95 78093927 58066156 64 219 06073
169569 73 988 375 95944
37542567 42567
208
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
LAW DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Law as presented on page 14 of unit report provided for expenditures
totaling 467528900 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
Motor Vehicle Equipment Purchases
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
414063800 414063800 00
53465100 53264715 200385
5 467528900 467328515 200385
352715700 352139371 576329
20695700 20666817 28883
11289500 11254531 34969
699000 698944 56
3200000 3189466 10534
3110500 3110266 234
17402000 17321160 80840
29348000 29348000 00
8255000 8253934 1066
15513500 15501466 12034
5300000 5299450 550
467528900 s 466783405 545110 S 745495
545110
STATE UNITS
209
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
MEDICAL ASSISTANCE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Medical Assistance as presented in unit report provided for expendi
tures totaling 78607499300 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
19938180900
52298193900
1700000000
S 19688180900
38971458448
1866046530
250000000
13326735452
166046530
73936374800 60525685878 134106889 22
4671124500
78607499300
3234244004
63759929882
1436880496
14847569418
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
Medicaid Benefits Reserve 1981
Medicaid Benefits Reserve 1980
Medicaid Benefits Reserve 1979
Adult Emergency Dental Services Reserve 1980
Adult Emergency Dental Services Reserve 1979
Payments to Counties for Mental Health
Reserve 1981
Payments to Counties for Mental Health
Reserve 1980
Excess of Funds Available over Expenditures
595554300
44470000
11997200
20204700
2082400
765013300
33374200
23686000
833976500
90625800
7860000
61321379100
865000000
75170000
7063607500
3300749600
2948028400
167715500
92164900
159077900
185762000
78607499300

5 841619 58 113 92342
416962 97 27 73703
110893 82 9 07818
197840 69 4 20631
9785 93 11 03807
7 642265 96 7 86704
324498 12 9 24388
227814 87 9 04513
7 455525 64 884 23936
888965 82 17 29218
75646 78 2 95322
492 295272 68 120 918 51832
7 063569 68 1 586 43032
701698 49 50 00151
68 618304 3 7 2 017 77063
1 904510 36 31 102 98564
452611 13 29 932 89513
1062 31 1 676 09269
186 00 921 83500
166486416
3 635 95
594984 669 15
42614 629 6 7
7408516
186125595
119109032385
4261462967
The above comparison indicates that Payments to Counties for Mental Health Reserve 1981 were overspent in the amount
of 7408516 This overexpenditure is in violation of Section 57 of the Supplemental Appropriations Act of 19811982 as
approved March 9 1982lu STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
OFFENDER REHABILITATION DEPARTMENT OF
A OFFENDER REHABILITATION DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Offender Rehabilitation A Budget as presented in unit report
toIrnl f fS totaling 12576606200 A comparison of anticipated funds available and budgeted expenditures
to actual funds available and expenditures may be summariEed 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
Minimum Security Facilities Renovation
Court Costs
Inmate Release Funds
County Subsidy
County Subsidy for Jails
Health Services Purchases
Central Repair Fund
County Subsidy Hall County Expansion
Excess of Funds Available over Expenditures
12222581500 12182581500 40000000
101865400 86752670 15112730
252159300 234981074 17178226
12576606200 12504315244 72290956
00 16997051 16997051
12576606200 12521312295 55293905
S 7445674800 7414611269 31063531
1643788200 1578513154 65275046
68200800 61418645 6782155
71430000 71411904 18096
14993400 14328397 665003
221812200 208084304 13727896
61789700 61459400 330300
121445700 119159652 2286048
104044700 101384234 2660466
95041800 91727281 3314519
511511600 504530136 6981464
84000000 84000000 00
474789600 463068408 11721192
159735800 152423466 7312334
54053300 54295787 242487
64500000 64487378 12622
49000000 47132436 1867564
62620000 51662908 10957092
452875000 406801500 46073500
91250000 91237856 12144
622904100 621407233 1496867
93095500 92521062 574438
8050000 8050000 00
12576606200 S 12363716410 157595885 212889790 157595885

S2 4IhR7abThCCTariSOn jnfcates that Payments to Central State Hospital for Utilities were overspent in the amount of
Ipprod March 9 118 2 ltUre latin f Secti the Supplemental Appropriations AcHf 198119STATE UNITS
211
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 in unit report provided for expenditures totaling 525684900 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
5 22139300 5 21731700 407600
3545600 910231 2635369
00 2669074 2669074
5 25684900 5 25311005 373895
4 58552600 4 57488995 1063605
11415100 11085976 329124
23267400 22383266 884134
1370400 1341344 29056
2140300 2097533 42767
967600 775422 192178
12154200 12109372 44828
10716300 10759877 43577
1381000 1338080 42920
3720000 3719500 500
5 25684900 5 23099365 2211640 2585535
2211640
The above comparison indicates that Telecommunications were overspent in the amount of 43577 This overexpenditure
is in violation of Section 57 of the Supplemental Appropriations Act of 19811982 as approved March 9 1982212
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 on
page 20 of unit report provided for expenditures totaling 12690834500 A comparison of anticipated funds available
and budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
S 36680500
12654154000
12690834500
11019610 25660890
12377833755 276320245
12388853365
301981135
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
Federal Subgrants to State
and Local Agencies
Health Insurance Claim Payments
Excess of Funds Available over Expenditures
00
4916062598
49160625 98
12690834500 17304915963 4614081463
347333600
9933900
5445200
11480000
4499400
130726300
20394600
9851000
742086500
13544000
33540000
11362000000
12690834500
36428766
9467433
4930468
10057374
4491695
21378648
20271672
9581140
19754524
13543999
110 121 177 849 290 79 77
122 798 197 75
50 250 961 88
10904834
466467
514732
1422626
7705
9347652
122928
269860
22331976
01
21355021
344270923
5025096188STATE 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 22 of unit report provided for
expenditures totaling 4905264800 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
4670357400
57322900
177584500
4905264800
4655357400
32021954
168743798
4856123152
15000000
25300946
8840702
49141648
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
4905264800
1400000
4857523152
1400000
47741648
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
Conviction Reports
Excess of Funds Available over Expenditures
3333383300
726612100
24068400
209600000
129656000
49224600
204810400
6552600
87661800
54175100
61520500
18000000
4905264800

3325773607
691609469
20220600
209585109
121824035
47546209
191822969
6353369
86772827
40575492
52504604
17537153
4812125443
45397709
7609693
35002631
3847800
14891
7831965
1678391
12987431
1 199231
1 888973
13599608
9015896
462847
93139357
45397709214 STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PUBLIC SERVICE COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
expendituresatoalinaebfinnnnthe1PUbliC SerViCS Comraissin as presented on page 16 of unit report provided for
SfaShL v comparison of anticipated funds available and budgeted expenditures to actual
tunds 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
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
BUDGETED
352020600
7639700
470000
360130300
OVER
UNDER
360130300
286058300
20599000
11471000
625000
1496100
995000
1592400
16150100
7664500
13478900
360130300
346570100
7677387
lOO
354247487
3354480
357601967
280585545
20056696
10634637
546747
1243968
917872
1157482
16010427
7298356
13225406
351677136
5924831
5450500
37687
470000
5882813
3354480
2528333
5472755
542304
836363
78253
252132
77128
434918
139673
366144
253494
8453164
5924831STATE 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 30 of unit report provided for expendi
tures totaling 3650633900 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
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
3325133900 3319440700 5693200
325500000 325538340 38340
3650633900 3644979040 5654860
2048945000 2043978868 4966132
94976000 93499724 1476276
81966100 79637304 2328796
6677300 6632608 44692
117510000 116032067 1477933
21756300 21700391 55909
526805700 505601399 21204301
98618900 98323793 295107
40669500 39984505 684995
21150000 19964625 1185375
63420100 63420100 00
122719900 122075591 644309
200000000 199941726 58274
38750000 38749753 247
166669100 166451765 217335
3650633900 3615994219 34639681
28984821 28984821
216
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
SECRETARY OF STATE
A SECRETARY OF STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Secretary of State A Budget as presented on page 24 of unit report provided for
expenditures totaling 1268462900 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
1227310000
26783800
14369100
1268462900
00
1268462900
1218246200
26826201
14412659
OVER
UNDER

1259485060
1755757
1261240817
9063800
42401
43559
8977840
1755757
7222083
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
7 42727400 7 34688710 8038690
1 29523800 1 30040200 516400
19557400 17685572 1871828
4957900 4936645 21255
37858600 36605620 1252980
7768600 7764997 3603
49363600 48971071 392529
34415100 34415125 25
21853800 21748466 105334
46106700 40836525 5270175
1 27600000 1 27600000 00
40000000 40926741 926741
6730000 6697416 32584
1268462900
1252917088
8323729
15545812
8323729
The above comparison indicates that Regular Operating Expenses were overspent in the amount of 516400 Real Estate
Rentals were overspent in the amount of 25 and Election Expenses were overspent in the amount of 926741 These
overexpenditures are in violation of Section 57 of the Supplemental Appropriations Act of 19811982 as approved
March 9 1982STATE 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 on
page 25 of unit report provided for expenditures totaling 93231700 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
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
93129900 86299000 6830900
101800 326554 224754
s 93231700 86625554 6606146
48475400 46432533 S 2042867
19175900 15983618 3192282
1333200 1149607 183593
1150000 1144444 5556
2900000 1973398 926602
827600 197030 630570
7740500 7491752 248748
3045000 3045000 00
1504100 1487108 16992
7080000 7051034 28966
s 93231700 85955524 7276176
S 670030 670030
SUBSEQUENT INJURY TRUST FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The Subsequent Injury Trust Fund does not submit a budget for approval to the Office of Planning and BudgetSTATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
TRANSPORTATION DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Transportation as presented in unit report provided for expendi
tures totaling 140578664888 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
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
Capital Outlay Land Acquisition
Excess of Funds Available over Expenditures
39400468600
32499722315
23450430391
39400468600
27641822889
24372684225
00
4857899426
922253834
95350621306 91414975714 3935645592
45228043582
140578664888
13057505900
6204948749
185832300
135756865
78228676
491469413
126750000
97890200
131136512
1272247403
15042321881
2480561900
372451700
603478196
45450000
70000000
35509957490
126924933204
11924514244
4476359676
138592124
124274894
66649472
298870515
74793303
95167100
127193709
880977386
62023279270
2480561900
372326499
283211804
45450000
67002002
9718086092
113653731684
1132991656
1728589073
47240176
11481971
11579204
192598898
51956697
2723100
3942803
391270017
153019042611
00
1 125201
1 320266392
00
1 2997998
1236 300 290 1405786 351 000 000 648 93 00 00 88 1 836 432 232 292 290 607 641 361 904 000 505 JL26 57 69 00 24 80 3 7 1569179 432641 990 095 143 826 36 31 00 M
30
STATE UNITS
219
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 1323778900 A comparison of anticipated funds available and budgeted expenditures
to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Postage
Operating ExpensePayments to
Central State Hospital
Operating ExpensePayments to
Medical College of Georgia
Regular Operating Expenses for
Projects
Excess of Funds Available over Expenditures
10 73886500 S 10 71630900 2255600
2 49892400 2 39178766 10713634
13 23778900 13 10809666 12969234
2 95783600 S 2 88198808 7584792
9508600 8661588 847012
8360000 8172312 187688
1900000 1877307 22693
8411000 8389953 21047
10000 4591 5409
13087600 13075268 12332
6157500 5349778 807722
600000 524580 75420
2780000 2775807 41 93
6 79111200 6 69126685 9984515
2 91699400 2 91574480 124920
6370000 6327637 42363
13 23778900 13 04058794 6750872 19720106
6750872
220
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
WORKERS COMPENSATION STATE BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Board of Workers Compensation as presented on page 16 of unit report pro
vided for expenditures totaling 392157600 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
Postage
Excess of Funds Available over Expenditures
3 90293600 3 90293600 00
1864000 92157600 3 1841384 92134984 22616
5 3 22616
3 16267700 3 13759051 2508649
12172600 11503522 669078
4986500 4458780 527720
4600000 4498719 101281
434000 400831 33169
8704500 8700735 3765
25730400 25604636 125764
8500000 8062155 437845
5161900 5029690 132210
5600000 5547724 52276
3 92157600 3 87565843 4569141 4591757
4569141
221
SECTION III
REPORT OF THE STATE AUDITOR OF GEORGIA
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIAGENERAL COMMENTS
INTRODUCTION
This is Section III 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 1982
FINANCIAL CONDITION
The Combined Balance Sheet of all units of the University System of Georgia as presented on pages 234 and 235 shows
there was an unreserved fund balance surplus in Budget Funds of 76386093 at June 30 1982 Budget Funds include
Resident Instruction Fund Other Organized Activities and Unexpended Plant Fund This unreserved fund balance surplus is
due to the Revenue Shortfall Reserve of the States General Fund
The combined fund balances of Auxiliary Enterprises were 3043790098 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 1982 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 122846206907 at June 30 1982 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 expendituresof all units of the University System of Georgia for the fiscal year
ended June 30 1982 for Resident Instruction Fund Other Organized Activities Unexpended Plant Fund and Auxiliary
Enterprises is as follows
FUNDS AVAILABLE
REVENUES
Allotments from Board of Regents of
the University System of Georgia
State Funds
Other Revenues Retained
Gifts and Grants
Other
Total Revenues
CARRYOVER FROM PRIOR YEAR
Transfers from Fund Balances
Reserved
Unreserved
Total Funds Available
EXPENDITURES
Personal Services
Operating Expenses
Capital Outlay
Other
TOTAL
BUDGET
FUNDS
AUXILIARY
ENTERPRISES
44999799000 44999799000
13557681822
24277898318
13557681822
19084679912
00
5193218406
82835379140 77642160734 5193218406
1196970929
760125167
306616998
00
8903539 31
760125167
84792475236 77948777732 6843697504
57726507469
21520246197
2284638984
872438561
54879202594
19620099756
2284638984
872438561
82403831211 77656379895
2388644025
292397837
2847304875
1900146441
00
00
4747451316
2096246188
6843697504
Excess of Funds Available over Expenditures
84792475236 77948777732
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 60 and 61 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 81660460300GENERAL 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
44999799000
36660661300
44999799000
32642361734
00
14018299566
81660460300 77642160734 40182995 66
00
306616998
306616998
81660460300 77948777732 3711682568
47414925900
8832602600
470307789 91
7848423603
152 117989 00 147 59477265 4 523 216 35
64 220162 00 48 60622491 115 613 937 09
29 000070 00 22 84638984 6 153 680 16
183763 00 18376253 47
250000 00 25457155 4 571 55
500000 00 50000840 8 40
150000 00 14988144 118 56
698801 00 69775827 1 042 73
70000 00 7096405 964 05
413533 00 41002563 3 507 37
1 880000 00 1 81532700 64 673 00
225000 00 22499885 1 15
1 785000 135000 00 00 1 78172789 13500000 3 272 11 00
2 500000 00 2 50036000 360 00
816 604603 00 776 56379895 SI140 040 804 05
2 92397837 2 923 978 37
384146909
984178997
Allotments from Board of Regents of
the University System of Georgia
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfers from Fund Balances
EXPENDITURES
Personal Services
Education General and Departmental Services
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
Fire Ant Research
Agricultural Research
Disease Research
Advanced Technology Development Center
Capitation Contracts for Family Practice
Residency
New Program Development Contracts for Family
Practice Residency
Residency Capitation Grants
Student Preceptorships
Capital Outlay Eugene Talmadge Memorial
Hospital Renovations
Excess of Funds Available over Expenditures
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 Special Desegregation Programs were overspent in the amount of 457155 Satellite
Medical Facility Program was overspent in the amount of 840 Disease Research was overspent in the amount of 964OS and
Capital Outlay Eugene Talmadge Memorial Hospital Renovations was overspent in the amount of 36000 These overexpendi
tures are in violation of Section 57 of the Supplemental Appropriations Act of 19811982 as approved March 9 1982
GENERAL
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 349 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
227
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 project
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 1981 amounted to 83667624
In the year under review additional expenditures of 34227204 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 34227204 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 1982 the Private Trust Funds had
cash deficits totaling 5217076 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 1982 on which funds from the
third parties had not been 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 536579 for personal services and 27384 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
GEORGIA STATE UNIVERSITY
As part of the examination for the fiscal year ended June 30 1982 audit tests included monetary precision random
samples of the cash disbursements made in the fiscal year The results of these examinations indicated that the accounting
system of Georgia State University maintained sound methods of internal control and that vouchers and supporting documents
were in good orderGENERAL COMMENTS
AUDIT FINDINGS continued
GRADUATE INSTITUTIONS continued
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 University
SENIOR COLLEGES
ALBANY STATE COLLEGE
PRIOR YEARS FINDINGS
IMPROPER EXPENDITURE
The audit report for the year ended June 30 1978 called attention to an improper expenditure of 8850 for Christmas
cards for which reimbursement was requested In the year under review reimbursement of 8850 was received and deposited
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 June 30 1980 and June 30 1982 student loans collected were 25948 3300 and
205 respectively leaving a balance of 888331 to be collected
DEFERRED FEES
Audit reports of prior years have called attention to the fact that some student fees have been deferred and have
recommended that legal means be used to collect the outstanding balances In the year under review these outstanding
balances were turned over to a collection agency
RETURNED CHECKS
The cash balance at June 30 1982 included 50514 in checks which had been returned for insufficient funds It is
the responsibility of Albany State College to effect collection of these returned checks
DEFICITS TO BE FUNDED FROM SUBSEQUENT YEARS OPERATIONS
At June 30 1982 the deficit in the Auxiliary Enterprises was 34718431 and the deficit in the Student Activities
Fund was 3202684 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
LOAN FUNDS
In the year under review it was noted that the general ledger of the National Direct Student Loan Fund and the Nursing
Students Loan Fund was adjusted so as to be able to balance the subsidiary accounts receivable records with the general
ledger However there was no audit trail available to verify the accuracy of these adjustments The auditors were assured
that periodic reconciliation will be made in the future to insure that the National Direct Student Loan Fund and the Nursing
Students Loan Fund balances with the subsidiary accounts receivable listing
COLUMBUS COLLEGE
RETURNED CHECKS
The cash balance at June 30 1982 included 126771 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
AUDIT FINDINGS continued
SENIOR COLLEGES continued
FORT VALLEY STATE COLLEGE
CASH
The audit report for the year ended June 30 1981 recommended that appropriate internal controls be established to
safeguard the College against loss from returned checks
On June 30 1982 returned checks on hand amounted to 2043874 However at the beginning of the Spring Quarter of
1982 the College revised its policy to accept no personal checks and has begun a concentrated effort to collect on all
returned checks on hand
STUDENT ACCOUNTS RECEIVABLE
At June 30 1982 accounts receivable due from students were shown in the following funds
Resident Instruction Fund
Auxiliary Enterprises
Student Activities Fund
7962572
10136311
1149110
19247993
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
LOAN FUNDS
In the year under review the General Ledger Control Account of the National Direct Student Loan Fund was not in balance
with the subsidiary detail furnished by the Wachovia Bank WinstonSalem North Carolina which renders an accounting
service for these loans Reconciliation was made and adjustments were given to the College The auditors were then assured
by the College that corrective action would be taken to prevent this deficiency from occurring in the future
IMPROPER PAYMENT OF ANNUAL LEAVE
During the year under review both deferred compensation and accrued annual leave were paid to the surviving spouse of
a deceased employee The Business Procedures Manual issued by the Board of Regents of the University System of Georgia
provides that if a deceased employee were an employee for three years or more a sum equivalent to three months salary
deferred compensation shall be paid to the surviving spouse The Manual also provides for accrued annual leave up to
fortyfive days to be paid upon termination of employment However in its interpretation of deferred compensation and
accrued annual leave the Business Procedures Manual states
While at first glance it may appear that a deceased employee would be due payments for both accrued
leave and deferred compensation it is the intention of the Board of Regents to pay either deferred
compensation or for accrued leave whichever is greater Payment is to be made to the spouse for
deferred compensation or to the estate for accrued leave but in no case shall payment for both be made
Since the three months deferred compensation was greater than fortyfive days annual leave only the deferred compensa
tion should have been paid This resulted in an overpayment of 922680 in accrued annual leave Reimbursement of
922680 should be secured from the surviving spouse of the deceased employee
DEFICITS TO BE FUNDED FROM SUBSEQUENT YEARS OPERATIONS
At June 30 1982 the deficit in the Auxiliary Enterprises was 58153068 and the deficit in the Student Activities
Fund was 4629767 The deficit in Auxiliary Enterprises decreased 1791148 and the deficit in Student Activities Fund
increased 827094 from the beginning balances at July 1 1981 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
FORT VALLEY STATE COLLEGE continued
INVESTIGATION PENDING
The audit report for fiscal year 1981 called attention to an investigation being conducted by the Georgia Bureau of
Investigation regarding an alleged embezzlement of approximately 290000 from Sponsored Operations of the Resident
Instruction Fund As of the date of this audit this investigation has not been concluded The results and findings of
this investigation will be disclosed in the audit report for the subsequent fiscal period
SAVANNAH STATE COLLEGE
LOAN FUND
The audit report for the year ended June 30 1981 stated that 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
WinstonSalem North Carolina which renders an accounting service for these loans In the year under review Savannah
State College made an adjusting entry of 193758 balancing the subsidiary detail with the control account
Administrative action should be taken to insure that in the future the student receivable control account at the
College remains in balance with the subsidiary detail furnished by the Wachovia Bank
DEFICITS TO BE FUNDED FROM SUBSEQUENT YEARS OPERATIONS
At June 30 1982 the deficit in the Auxiliary Enterprises was 8917124 and the deficit in the Student Activities
Fund was 3893257 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
AGENCY FUNDS PRIVATE TRUST WRITTEN OFF
In the year under review revenue of 230910 is shown in the Resident Instruction Fund General Operations as an
adjustment for accumulated balances on hand which were unidentifiable The College is not relieved of responsibility for
payment of these funds should subsequent claims for payment be received These balances were accumulated due to errors made
in prior years in maintaining records of withholdings and remittances for various principals
Reconciliation should be made monthly of withholdings or collections from employees with payments due to various
agencies and all receipts and disbursements should be posted correctly on the books of the College
Normally such accounts should be fully liquidated However the identity of balances remaining should be maintained
and in instances where funds are withheld or collected in excess of payments due reimbursement should be made to those
individuals from whom such excess funds were received Where deficits exist reimbursement should be secured from the agency
or agencies involved from those individuals for whom overpayments were made or from the person authorizing the disbursements
Payment should not be made to agencies in excess of withholdings or collections from employees
SOUTHERN TECHNICAL INSTITUTE
CASH MANAGEMENT PROCEDURES
During the course of the audit for the fiscal year under review the following deficiencies were noted in the procedures
of the Institute relative to bank reconciliations and internal control over cash
1 Discrepancies between the bank and books disclosed through the bank reconciliation process were
carried as reconciling items for extended periods of time
2 The imprest petty cash funds are not being replenished by the checking account on a timely basis
3 Cash shortages have appeared in the petty cash funds without immediate subsequent action to
determine cause
4 There was no administrative review of bank reconciliations to determine that the reconciliations
are correct and that all required adjustments had been made
All of the Institutes cash accounts have been analyzed and the accounting staff has been informed of the necessary
adjustments to state correctly the cash position of the Institute at June 30 1982GENERAL COMMENTS
231
AUDIT FINDINGS continued
SENIOR COLLEGES continued
SOUTHERN TECHNICAL INSTITUTE continued
INVESTMENT IN PLANT
As stated in the prior year audit report Southern Technical Institute did not maintain a complete inventory including
physical location of all general fixed assets Every effort should be taken by the Institute to correct this noncompliance
with Georgia law
WEST GEORGIA COLLEGE
EXPENDED PLANT FUND
As reflected on Schedule 4 of unit report Investment in Plant West Georgia Colleges investment in buildings was
adjusted to include the following new construction

Custodial Building
Football Fieldhouse
Addition to Storage Building
Auxiliary Enterprises
2200000
6155900
613700
8969600
The construction of these additions was funded through Resident Instruction Fund Funds budgeted and appropriated for
Operating Expenses were expended for the Capital Outlay projects referred to above The expenditures for these projects
were recorded on the books and records of West Georgia College as Operating Expenses and could not be identified by object
class The amounts used for the adjustment were furnished by West Georgia College for inclusion in unit report
Future expenditures for construction projects should be budgeted as Capital Outlay and recorded accordingly on the
books and records of the College
JUNIOR COLLEGES
ALBANY JUNIOR COLLEGE
EMBEZZLEMENT OF FUNDS
In the year ended June 30 1981 an internal audit of the cashiers office of the Albany Junior College disclosed that
funds totaling 777140 were unaccounted for during the period beginning March 1 1980 and ending January 21 1981 The
College Cashier Ms Helen Carter voluntarily confessed to the embezzlement of these funds Subsequent to June 30 1981
700000 was recovered from the Hartford Insurance Company against Ms Carters Surety Bond No additional funds were
recovered during 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
ATLANTA JUNIOR COLLEGE
EQUIPMENT INVENTORY
In the year under review it was noted that the control accounts for equipment inventory maintained in the general
ledger did not reconcile with the subsidiary equipment inventory detailed listings The College should reconcile the
differences between control and subsidiary records and make any necessary adjustments
DALTON JUNIOR COLLEGE
PERSONAL SERVICES
In the year under review personal services information reported to the Department of Audits did not agree with the
salary expense on the books of the College The unlocated difference of 26900 is shown on Schedule 13 of unit report
Appropriate action should be taken to insure that salary information reported to the Department of Audits agrees with the
financial records of the CollegeGENERAL COMMENTS
AJDIT FINDINGS continued
JUNIOR COLLEGES continued
GORDON JUNIOR COLLEGE
EQUIPMENT INVENTORY
In the year under review it was noted that control accounts maintained in the general ledger of Gordon Junior College
did not reconcile with the Colleges subsidiary equipment inventory listings Personnel at the College should take a
complete inventory of all equipment and record necessary adjustments to bring control and subsidiary accounts into agreement
MACON JUNIOR COLLEGE
EQUIPMENT INVENTORY
In the year under review it was noted that equipment purchased since February 1980 had not been added to the equipment
inventory records Also no up to date 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 audit report for the year ended June 30 1981 stated that some student fees were being deferred by the College
This practice continued during the year under review At June 30 1982 deferred fees of 1240340 were outstanding and
are included in student accounts receivable on Schedule 2 of unit report There is no provision in the policies of the
Board of Regents or State law for the deferment of student fees This practice should be discontinued immediately or the
person or persons responsible for authorizing such deferments could be personally liable for the uncollected amounts
EQUIPMENT INVENTORY
In the year under review it was noted that control accounts maintained in the general ledger of Middle Georgia College
did not reconcile with the Colleges subsidiary equipment inventory listings Personnel at the College should take a
complete inventory of the Colleges equipment and record necessary adjustments to bring the control and subsidiary records
into agreement233
COMBINED BALANCE SHBET
OF ALL UNITS OF THE UNIVERSITY SYSTEM PF GEORGIACOMBINED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1982
CURRENT FUNDS
ASSETS
Cash on Hand and in Banks
Investments
Accounts Receivable
Inventories
Investment in Plant
RESIDENT
INSTRUCTION
FUND
OTHER
ORGANIZED
ACTIVITIES
RESTRICTED
FUNDS
AUXILIARY
ENTERPRISES
LOAN
FUNDS
1344073803 149261021 734973234 2253232344 309994018
3289635 3442360167
1612674615 1093713345 1901996033 152835161
402614033 126342153 731658308
Total Assets
3359362451 1369316519 S 1167022799 31410154 3752354185
LIABILITIES AND FUND EQUITY
Liabilities
Fund Equity
Investment in General Fixed Assets
Fund Balances
Reserved
Unreserved
Designated for Subsequent Years
Expenditures
Surplus due to Revenue Shortfall
Reserve
Total Fund Equity
lli 111 37952 961865718
11588637846 401320424
59586653 6130377
97225350
2125771845 3752354185
1167022799 918018253
1748224499 407450801 1167022799 3043790098 3752354185
Total Liabilities and
Fund Equity
3359362451 1369316519 1167022799 3141015448 3752354185
The accompanying notes are an integral part of these financial statementsCOMBINED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1982
ENDOWMENT
FUNDS
PLANT FUNDS
UNEXPENDED
EXPENDED
1680805370 544111098
1427795254 4697783
723100088
AGENCY FUNDS
STUDENT
ACTIVITIES
PRIVATE
TRUST
1982
TOTALS
Memorandum
Only
1981
326836483 1720781151 7594122054 6534716207
1875 4878144714 4777480108
20353873 2353455 5507026570 5009698388
1260614494 1207717427
122846206907 122846206907 115166063569
3108600624 1271908969 122846206907 347190356 1723136481 142086114739 132695675699
1206592994
28344030
3905166044 3561246540
122846206907
122846206907 115166063569
3108600624 54646912
114025279 1723136481 12968493596 11945941770
204821047
2289862099 1971467719
10669063
76386093
50956101
3108600624 65315975 122846206 907 318846326 1723136481 138180948695 129134429159
3108600624 1271908969 122846206907 347190356 1723136481 142086114739 132695675699CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA238
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 1982
FUNDS AVAILABLE
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
RESIDENT INSTRUCTION FUND
SPONSORED
OPERATIONS
CURRENT FUNDS
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
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
36545431900
2399478
604748
63992135
66996361
9533794636
99445903
28549093
913603112
1091109816
47384251
302730000
308920601
12392533773
48937965673
3722406352
3722406352
36545431900 7154200700
4899896745
1054513301
23569703
49647806
1921707589
618040427
8567375571
124709084
30321697
489989674S
1056912779
23569703
49647806
1922312337
6 18040427
63992135
8634371932
9533794636
224154987
28549093
943924809
1091109816
47384251
302730000
308920601
21114940125
57660372025 5
359914
359914
359914
9045750
99633
804714378
813859761
118941923
612590
4248322
4291867646
955046838
55570000
40476738
6280623818
13434824518
279874250
279874250
Total Funds Available
48938325587 8722406352 57660731939 13714698768
EXPENDITURES
PERSONAL SERVICES
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Retirement
Unemployment Compensation Insurance
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
34795353127 4552981192 39348334319 8054399751
2111709129 146193380 2257902509 4 950 87598
1183357977 70931765 1254289742 3 391 53822
3918089 364649630 28267 368567719 28267 2 84100
16839389 27520 16866909 306 76009
38111177711 5134811754 43245989465 89 196 01280
5 465833321 226862587 5 692695908 006 69670
92473811 12621939 105095750 578 96193
44392124 2791240 47183364 334 90991
1994199906 625355124 2619555030 16 567 53876
958970653 115700565 1074671218 119 14342
2201514982 12980102 2214495084 4 114 03200
648731637 28019238 676750875 799 93450
69077958 3255373 72333331 171 18564
76646084 215008 76861092 800 92630
105242150 478182610 583424760 5 02915
7061927 721659467 728721394
134053501 202907144 68853643 922 07812
329597525 65917975 395515500 943 11567
2339350348 494476908 2833827256 7 029 34703
296494820 41595194 338090014 174 24373
68860325 13343784 82204109 651 80767
701100033 55659539 756759572 2 291 58843
351823171 223828661 575651832 423 78687
89899062 262222140 352121202 588 28346
10707216336 3587594598 S 14294810934 40 522 60929
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 1982
ORGANIZED ACTIVITIES
SPONSORED
OPERATIONS
AUXILIARY
ENTERPRISES
UNEXPENDED
PLANT
FUND
TOTALS
Memorandum
Only
1981
7154200700
1300166400 44999799000 39626244400
7 678 876 06 7 678 876 06 505 829 04 5718367255 5781914575
3 551 67 199 754 797 741 90 26 67 3 642 67 199 212 797 741 40 26 67 374 1 739 350 39 57 1458607958 30349429 69757030 1453883768 22505829 107521688
27 169 188 250 97 00 27 170 185 250 30 00 443 892 93 4683720160 618065427 4053785420 656421300
8 46 047 806 143 206 78 47 1 2 101 426 080 892 50 43 978814563 13557681822 871476454
s 38 667 608 86 12947509034
1 189 419 23 7 009 242 03 10353660762 9392356522
700 64 6 826 54 2 181 513 99 442989040 329843326
42 483 22 24 320 295 08 1 815 00 2465008423 2214191251
1 231 094 00 44 9 149 550 555 770 468 700 46 38 00 19 3 669 236 898 653 46 25 2 199 172 945 800 89 99 7345886290 2046156654 588329675 358300000 6635235413 1870670455 410232202 358300000
404 767 38 2 453 218 42 828 482 93 677567474 580218239
4 51 757 932 123 184 18 06 4 12 25 757 568 570 123 574 238 18 41 41 00 37835580140 82835379140 00
39 39 899 899 403 403 50 50 102 174 705 247 641 648 68 68 34738556442
51 932 184 06 74364800842
2 798 742 50 8 903 539 31 5 263 828 34 1196970929 S 809446782
7 16 601 504 251 790 67 98 760125167 1957096096 556441517
2 798 742 50 5 263 828 34 1365888299
39 899 403 50 177 046 391 18 68 436 975 04 25 834 066 75 5 84792475236 75730689141
2426806031 10481205782
45068885
30157966
211578967
2713611849
160870509
11503540
3728221
635842502
27802239
30363049
35124544
1186322
319623
25000
13394426
17491588
57069775
37030586
925641
9901680
36132026
194316622
1273027893
540156483
369311788
211863067
30676009
11633213129
361540179
69399733
37219212
2292596378
239716581
441766249
115117994
18304886
80092630
822538
25000
105602238
111803155
760004478
54454959
66106408
239060523
78510713
253144968
2523170353
106272778
64062387
149030804
4768553
2847304875
11932704
28363453
344630694
169019943
574502208
94203986
17787238
572680
2321436
93024633
46574049
5147385
247487035
125747822
50305468
88525707
52352710454 47028096167
5325288822 1900146441
29 043 317 70 24 930 857 02
16 876 639 17 14 410 272 24
7 294 615 282 90 67 6 678 469 02 00
523 114 71 220 146 02
577 265 074 69 t 516 520 705 9 7
10 661 687 91 10 048 855 59
2 028 589 36 1 847 472 2b
844 025 76 857 744 04
52 567 821 02 46 285 007 97
14 834 077 42 12 454 933 55
32 307 635 41 26 827 628 46
8 860 728 55 8 200 759 21
1 084 254 55 852 992 36
1 575 264 02 66 774 65
5 865 687 34 6 120 258 59
7 287 463 94 7 474 457 90
2 674 805 14 2 896 126 23
5 538 927 04 4 979 513 41
35 938 317 34 31 693 566 35
3 976 923 58 2 144 623 60
3 957 975 52 3 695 367 27
11 215 679 17 9 499 257 52
7 044 680 13 7 096 934 71
6 937 918 77 7 295 608 95
215 202 461 97 5 190 337 882 62
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 1982
CURRENT FUNDS
RESIDENT INSTRUCTION FUND
EXPENDITURES continued
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
SPONSORED
OPERATIONS
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
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
Real Estate Rentals
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Total Capital Outlay
OTHER Schedule by Units pages 302304
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Retirement
Liability Insurance
Other Costs
Travel
Motor Vehicle Expenses
Motor Vehicle Equipment Purchases
Supplies and Materials
Repairs and Maintenance
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 Expenditures
Publications and Printing
Equipment Purchases
Computer Charges
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Capital Outlay
Other Costs
Supplies and Materials
Publications and Printing
Equipment Purchases
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Total Other
Total Expenditures
Excess of Funds Available over Expenditures
54663627
1887138
1420225
57970990
1145692
2683654
301215
65500
16831
10211882
253872
1350612
154254
1312
791580
4030400
14856454
54663627
1887138
1420225
57970990 S
1145692
2683654
301215
65500
16831
10211882
253872
1350612
154254
1312
791580
4030400
14856454
68493589
3742705
1843969
74095531
3228351
112401
1115853
11825027
1915039
179880
71294
7050000
1514168
776098
26711081
236935
761761
13468912
382205374
93834248 93834248 525267705
5 48912228295 8722406352 57634634647 13497129914
26097292 00 26097292 217568854
4J938325581 8 7122J06252 576 607 J1919 1J7 14698768
The accompanying notes are an integral part of these financial statementsCONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
241
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CURRENT FUNDS AND UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 19B2
ORGANIZED ACTIVITIES
SPONSORED
OPERATIONS
AUXILIARY
ENTERPRISES
UNEXPENDED
PLANT
FUND
TOTALS
Memorandum
Only
1S6 034 68 68 196 196 03468 00 00 00
196 034 03468
115 486 27 115 48627
1 107 292 27 1 107 29227
1 746 064 47 1 746 06447
10 820 37 10 82037
6 673 90 6 67390
57 304 11 57 30411
2 488 61 2 48861
3 076 012 52 3 076 01252
187 102 20 187 10220
1 066 911 69 1 066 91169
15 274 198 75 15 274 19875
22 846 389 84 22 846 38984
7463052
95377
93185
85597
7737211
8516217
30628048
101137597
207703689
378450
303220
8653688
151424
246713213
00
66181078
1739365538
2417469373
25 78135 71071724 3742705 1843969
2 74238 274238 15268
28 52373 76947904
3 02569 3530920 112401 1115853
10867 11835894 1915039
5000 184880 71294
36487
24075
15727
53510
7050000
1550655
800173
26711081
252662
815271
13468912
382205374
5 33 006 08 5285 683 13
39899 403 50 174870 702 64
00 2175 688 54
5 39899 403 50 177j046 391 lII
4747451316
2096246188
13180000
236856000
250036000
2534674984
48731691
125735351
5629843
3264194
274238
15268
134918894
4676612
112401
1115853
14519548
2216254
250380
00
71294
16831
172 618 82
18 045 27
21 507 85
268 653 35
2 539 74
16 068 51
174 993 12
3970 618 28 00 00
131 800 00 00
2368 560 00
8724 385 61
82403831211
2388644025
642 638 82
24 730 13
7 428 32 00
64 C7
674 861 94
27 101 06
247 37 00
56 299 28
450 22
838 00
6 51 00
17124
17024019
773687
1241081
4334878
6931
514493
9304603
273933226
126310
37000
00
10882000
216676000
610851790
73714180022
2016509119
j6843697504 S2 58 34 066 7 5 8A24752 36 757 306 89141243
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
NOTES TO FINANCIAL STATEMENTSUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1982
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 1982
245
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
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 assets
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA BY FUNDS24e
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 1982
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
CASH ON HAND
AND IN BANKS
294766290
310638723
38877086
42570063
13594551
17931671
46821142
46720366
47851990
24089596
11690154
19103333
32195634
21458643
34786584
1647014
72688485
49755971
16398488
11074780
18841342
5794209
5778485
50748766
18959825
7149325
8896498
2980920
19400889
19981072
7482897
13304086
10094925
ACCOUNTS
RECEIVABLE
240728551
222265564
151528900
666857626
17941726
17534480
999189
35690435
8224802
26379710
49721029
11230650
11059360
4877950
4703682
11345035
16024156
25053322
5935250
10707879
10956185
11508500
7062800
2918285
808567
1061000
6596490
10163100
165555
15983102
2269915
4309700
62120
INVENTORIES
60289452
49861640
5762423
126894048
7124184
3502208
2250760
8294112
6574766
9144847
18388678
6090930
6842064
3499110
9197818
9127955
13245266
13291621
7666750
3085777
4356978
1043196
2063587
4404611
2612111
431502
1741082
1152582
1704441
1848046
7632904
2490897
997687
595784293
582765927
196168409
836321737
38660461
38968359
50071091
90704913
62651558
59614153
79799861
36424913
50097058
29835703
48688084
22120004
101957907
88100914
30000488
24868436
34154505
18345905
14904872
58071662
22380503
8641827
17234070
14296602
21270885
37812220
17385716
20104683
11154732
Skidaway Institute of Oceanography
00
00
00
1344073803 1612674615 402614033 3359362451
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 1982
LIABILITIES AND FUND EQUITY
FUND EQUITY
UNRESERVED
FUND BALANCES
SURPLUS DUE TO
REVENUE
CURRENT RESERVED SHORTFALL
LIABILITIES FUND BALANCES RESERVE
310786789 285163804 166300
275930558 304141910 2693459
155999060 39637823 531526
470527495 360207878 5586364
17759229 20946084 44852
10992605 27704179 271575
13305426 36211605 554060
25552020 65008200 144693
26102864 18724400 17824294
22703566 36910587 00
10342133 69276635 181093
6555681 29666675 202557
9112117 35843750 5141191
6568180 18438900 4828623
24847558 21826200 2014326
11598034 9898255 623715
42940098 59013800 4009
32586232 55514631 51
7153828 22507250 339410
7218031 17384500 265905
13622829 20044080 487596
9804910 4748620 3792375
2034385 12731723 138764
30144417 24643191 3284054
8916814 13253204 210485
5922415 2693760 25652
7209987 9766232 257851
1164920 13116620 15062
9307765 6380500 5582620
17353674 20020726 437820
3822576 12385904 1177236
9354338 10624890 125455
3897418 4201330 3055984
595784293
582765927
196168409
836321737
38660461
38968359
50071091
90704913
62651558
59614153
79799861
36424913
50097058
29835703
48688084
22120004
57907
009 14
019
881
30000488
24868436
34154505
18345905
14904872
58071662
22380503
8641827
17234070
14296602
21270885
37812220
17385716
20104683
11154732
00
1611137952
1688637846
59586653
3359362451250
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1982
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
Veterinary Medicine Teaching Hospital
OTHER
Skidaway Institute of Oceanography
CASH ON HAND
AND IN BANKS
120171266
3593172
381 603 ib
252 433 53
149 133 75
273 544 77
714 988 37
15 700 31
27 181 05
198 016 90
53 779 91
ACCOUNTS
RECEIVABLE
54110431
19514274
725000000
00
00
169194570
119132449
00
114000
00
6647621
INVENTORIES
00
00
126342153
00
00
00
00
00
00
00
00
16564956
00
00
174281697
23107446
889502549
25243353
14913375
141840093
47633612
1570031
2832105
19801690
12025612
16564956
1492Bin21
1093713345
126342153
1369316519
The accompanying notes are an integral part of these financial
statementsBALANCE SHEET
251
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1982
LIABILITIES AND FUND EQUITY
CURRENT
LIABILITIES
FUND EQUITY
RESERVED
FUND BALANCES
UNRESERVED
FUND BALANCES
SURPLUS DUE TO
REVENUE
SHORTFALL
RESERVE

174303809 00 22112 1 74281697
8367014 147 225 00 17932 23107446
502904625 3865 979 24 00 8 89502549
23981215 00 1262138 25243353
13948341 00 965034 14913375
138767609 00 3072484 1 41840093
47067982 00 565630 47633612
1542683 00 27348 1570031
2799285 00 32820 2832105
19592587 00 209103 19801690
12025612 00 00 12025612
16564956 00 00 16564956
961865718
401320424
6130377
13693lfiS19BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
JUNE 30 1982
CASH ON HAND
AND IN BANKS
ACCOUNTS
RECEIVABLE
FUND EQUITY
UNRESERVED
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

759982591
52990889
94328345
18808325
860891782
31007739
92335414
602248981
100909191
83998628
186663759
583440656
100909191
83998628
186663759
583440656
4231452 17023352 12791900 12791900
3314622 1655869 4970491 4970491
9599170 1200529 10799699 10799699
15437886 1380896 16818782 16818782
48474347 107346403 58872056 58872056
5061902 4975896 10037798 10037798
45669633 51948166 6278533 6278533
25513404 1359676 26873080 26873080
3914847 00 3914847 3914847
7708783 11397235 3688452 3688452
16976917 17410248 433331 433331
2738450 7161877 4423427 4423427
21472728 24902102 3429374 3429374
5564878 6872538 1307660 1307660
762750 2921789 3684539 3684539
354542 1746640 2101182 2101182
1051665 2182168 1130503 1130503
99075 444419 543494 543494
3385923 4103068 717145 717145
7620955 10783730 3162775 3162775
7100604 00 7100604 7100604
324374 363660 688034 688034
2316277 4620365 2304088 2304088
1942249 180400 2122649 2122649
144987 00 144987 144987
339500 400277 60777 60777
4518178 00 4518178 4518178
10324686 2069048 12393734 12393734
930062 15058 945120 945120

25293382
31046708
5753326
5753326
734973234
1901996033
1167022799
1167022799
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 1982
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
CASH ON HAND
AND IN BANKS
428695059
290098038
49304939
785492425

Skidaway Institute of Oceanography
46287183
34366522
7496032
59107635
79382073
50172284
14389345
17210271
36183011
86778657
17010600
36256393
87343718
13326819
ACCOUNTS
INVESTMENTS RECEIVABLE INVENTORIES
00 5 29967226 95740483
00 8636910 56684069
00 1639560 29791784
00 25375047 177048985
00
00
00
00
00
00
00
00
00
750000
00
00
00
00
155 724 80
39 503 71
20 847 75
10 315 54
172 821 40
41 848 26
133 074 70
17 399 03
4 908 70
18 399 31
45 662 59
16 875 21
23 960 12 0 0
111 978 50
104 626 02
190 661 18
241 087 19
57 017 40
177 698 50
469 247 94
183 147 67
149 190 51
241 924 14
78 661 53
156 835 93
296 253 13
229 676 68

554402768
355419017
80736283
987916457
19516853
48779495
28646925
84247908
56398193
72126960
174621609
2844399
51592932
113561002
4578188
53627507
119365043
236294487
20562137 00 4529411 23103000 48194548
14844854 00 1190682 7724091 23759627
00 00 00 00 00
1342498 00 397369 2908513 4648380
12701760 00 463125 6151602 19316487
18442033 00 559547 6595312 25596892
10784781 00 221679 11688422 22694882
4929402 00 386619 2241298 7557319
9741774 00 96454 4176951 14015179
19386708 00 309802 4903069 24599579
2802569 00 1464608 3630105 7897282
17399708 25 396 35 947795 7463980 28351118
4401860 00 3019114 16522892 23943866
5111853 00 3030605 5091174 3009926
1532748 00 465496 1355946 3354190
350615 00 00 36000 386615
2253232344 S 32 8 96 J5 152835161 S 731658308 S 31410 154 48
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
255
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 1982
LIABILITIES AND FUND EQUITY
CURRENT
LIABILITIES
FUND EQUITY
RESERVED
FUND BALANCES
UNRESERVED
FUND BALANCES
14397799
4700829
2662349
49913204
374571054
123622234
78073934
576841680
165433915
227095954
00
361161573
554402768
355419017
80736283
987916457
14 480 28 137 535 50 347 184 31 195 16R 53
2 2 304 80 311 758 05 153 732 10 487 794 95
7 762 98 278 706 27 00 286 469 25
2 257 57 566 912 49 273 309 02 842 479 08
234 75 17 314 00 581 530 68 563 981 93
lb 023 26 705 246 34 00 721 269 60
31 691 51 1351 465 69 363 058 89 1 746 216 09
6 050 18 67 355 00 44 961 19 28 443 99
00 371 835 78 144 093 54 515 929 3 2
41 907 67 784 024 12 309 678 23 1 135 610 02
10 013 36 33 376 00 89 171 24 45 781 as
23 728 52 433 916 63 78 629 92 536 275 07
32 304 11 986 680 69 174 665 63 1 193 650 41
10 821 51 1246 591 58 1105 531 78 2 362 944 87
00 48194548 00 48194548
702830 23056797 00 23759627
00 00 00 00
241229 4407151 00 4648380
00 18156276 11 602 11 19316487
555578 25041314 00 25596892
129402 22565480 00 22694882
153162 3342838 40 613 19 7557319
117357 13897822 00 14015179
32000 19735950 48 316 29 24599579
297969 7599313 00 7897282
238560 20177625 79 349 33 28351118
1090789 22853077 00 23943866
34243 11326066 83 503 83 3009926
00 2766087 5 881 03 3354190
270785
115830
386615
97225350 2125771845
918018253
3141015448BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
JUNE 30 1982
CASH ON HAND
AND IN BANKS
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

442 6 90 61
95 500 53
403 532 36
649 086 64
85 773 05
45 856 59
45 045 93
56 7 90 46
45 060 77
311 313 62
103 023 53
213 739 75
31 439 58
100 643 63
81 726 29
12 390 42
109 539 03
87 163 39
31 419 34
59 723 38 00
815 91
36 057 20
51 813 51
855 87
603 00
6 340 12 00
25 609 74
29 344 13
46 059 57
5 177 08
707 53
INVESTMENTS
462319015
185426404
456650590
947528656
62791746
10184818
43371908
40561143
97948944
52192746
260996720
23342742
6329839
78586303
108675033
14814637
164725890
195914388
50843741
12799672
00
670530
3850983
9450666
72550
49700
2356867
00
5112121
7497302
24853361
112391352
49800
5 065 880 76
1 94 9 764 57
4 970 038 26
10 124 373 20
713 690 5
147 704 77
478 765 0 1
462 401 89
934 428 67
833 241 0 8
2 712 990 73
447 167 17
94 737 97
886 506 6 6
1 168 476 62
135 755 95
1 756 797 93
2 046 307 27
539 856 75
187 720 10 00
7 521 21
74 567 0 3
146 320 17
1 581 37
1 100 00
29 908 79 00
76 730 95
104 317 15
2 94 593 18
1 129 090 60
1 205 53
FUND EQUITY
RESERVED
FUND BALANCES
506588076
194976457
497003826
1012437320
71369051
14770477
47876501
46240189
93442867
83324108
271299073
44716717
9473797
88650666
116847662
13575595
175679793
204630727
53985675
18772010
00
752121
7456703
14632017
158137
110000
2990879
00
7673095
10431715
29459318
112909060
120553
309994018
3442360167
3752354185
3752354185
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
257
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
JUNE 30 1982
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
1074100737
5406422
264
367655074
00
4411574
2398709
24578748
6700000
69678359
5150000
192353
25089036
44264373
1351438
1966633
12107087
00
00
00
00
00
34 285 97
20 850 13 00
7 044 32
24 815 28
5 290 57 0 0 00
2 828 4 7
59 901 05
2 535 12
151302361
00
246691516
800146224
00
00
7905779
8212064
1939246
76480520
00
46562312
6267471
34614614
00
00
45075338
00
1225403098
5406422
246691252
1167801298
00
4411574
10304488
32790812
8639246
46158879
5150000
46754665
31356507
78878987
1351438
1966633
57182425
00
1225403098
5406422
246691252
11678012 98
00
4411574
10304488
32790812
8639246
146158879
5150000
46754665
31356507
78878987
1351438
1966633
57182425
00
00 00 00
00 00 00
00 00 00
00 00 00
2597809 6026406 6026406
00 12085013 12085013
00 00 00
00 704432 704432
00 2481528 2481528
00 529057 529057
00 00 00
00 00 00
00 282847 282847
00 15990105 15990105
00 253512 253512
00
00
1680805370
1427795254 3108600624 3108600624
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
JUNE 30 1982
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
AND IN BANKS
155458118
16508991
99812158
111295189
INVESTMENTS

171 782 51
39 019 70
13 242 07
47 900 29
59 740 70
88 140 24
229 607 87
8 048 27
13 520 55
23 204 80
93 897 29
6 687 55
50 154 80
275 995 96
7713390
1409738
470665
2683955
1280958
9924925
118300
9158443
9178134
1389
371606
11046746
103120
1851027
7100
600450
00
00
00
00
ACCOUNTS
RECEIVABLE
261224451 S
10900000
303520000
5840708
416682569
27408991
403332158
117135897
331 15500000 33566582
00 00 3901970
00 27800000 29124207
00 00 4790029
00 00 5974070
00 9801600 18615624
00 10166400 33127187
00 3438345 2633518
00 00 1352055
00 00 2320480
00 30151700 39541429
00 10165050 10833805
00 5185500 10200980
00 129500 27729096
00 00 7713390
00 00 1409738
00 00 470665
00 58 39334 3155379
00 00 1280958
00 00 9924925
00 66 00000 6718300
00 00 9158443
00 00 9178134
00 00 1389
00 00 371606
3809452 00 14856198
00 00 103120
00 156 00000 17451027
00 00 7100
1237500
23100088 1271908969
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
JUNE 30 1982
LIABILITIES AND FUND EQUITY
FUND EQUITY
UNRESERVED
FUND BALANCES
SURPLUS DUE TO
REVENUE
CURRENT RESERVED SHORTFALL
LIABILITIES FUND BALANCES RESERVE
416678909 00 3660
22364476 5022015 22500
403176527 00 155631
115907058 00 1228839
32143238 888331 535013
3901970 00 00
29082102 29455 12650
4789485 00 544
4274427 00 1699643
16528883 00 2086741
16017687 17109500 00
2012046 00 621472
774101 577954 00
2224881 00 95599
38865899 00 675530
10798837 00 34968
5266303 4750300 184377
26753844 00 975252
7680820 00 32570
1255794 00 153944
00 00 470665
3086494 00 68885
1277751 00 32 07
9362742 125001 437182
6419700 00 298600
1670125 7487118 1200
1266990 7816644 94500
00 00 1389
00 00 371606
3732500 10840594 283104
00 00 103120
17441455 00 9572
00 00 7100
416682569
27408991
403332158
117135897
3356
390
2912
479
597
1861
3312
263
135
232
3954
1083
1020
2772
6582
1970
4207
0029
4070
5624
7187
3518
2055
0480
1429
3805
0980
9096
7713390
1409738
470665
3155379
1280958
9924925
6718300
9158443
9178134
1389
371606
14856198
103120
17451027
7100
1837950
00
1837950
1206592994
54646912
10669063
1271908969BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 1982
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
Skidaway Institute of Oceanography
INVESTMENT
IMPROVEMENTS
OTHER THAN
LAND BUILDINGS BUILDINGS EQUIPMENT
1036853542 10346869377 i 1191568090 7244684010
585677868 5008295307 79633617 3317516728
363884473 7946425035 146340951 4116803066
5912214 98 18027110343 8997095 47 10916707479
99457733 1115381217 186606269 452270352
25825382 969055026 79087914 464432014
204685849 1348177307 46046979 579027201
129811173 1491615250 64858094 585086603
62867429 1915356229 212129537 814419837
36828692 1707520451 116192219 572829172
4889900 3106336423 167236312 1235588710
558000 1503221473 79187542 504610734
12141500 1124778980 35496675 443718143
29354167 1521497762 114745181 416180598
29069200 1803934453 325677869 602855832
79511334 794901240 25717320 334218395
131819715 28592000 94 163244058 761767847
26094094 2888939083 90920993 927651552
6744125 1370846125 234779058 310962884
98911273 614665124 11480611 231589092
136163571 676788254 40986139 214057090
9146856 343890046 42651123 91993006
114247023 526573366 27040537 177019030
39400111 862578132 143348703 277978907
7246530 615631528 92449451 223125996
15285945 183453323 54927809 93403014
16949000 699120374 60690929 214461516
11199000 454579747 35153572 181635366
15850789 725938170 10994206 188681207
43970717 504447576 117098831 257313934
1840000 960561217 61768918 339745061
17587374 850827432 44313541 220077035
19799000 203966822 24760520 85860170
44946000 290051529 79703902 165190716
4049838863 75362533815
5106547017
37563462297
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
261
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 1982
DUE TO
OTHER FUNDS
CONSTRUCTION
IN PROGRESS
FUND EQUITY
INVESTMENT
IN GENERAL
FIXED ASSETS

30388409
00
00
151163099
888044705
00
26820354
00
20677631315
8991123520
12600273879
30283585768
20677631315
8991123520
12600273879
30283585768
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00 1853715571 1853715571
00 1538400336 1538400336
00 2177937336 2177937336
00 2271371120 2271371120
00 3004773032 3004773032
45 37652 2437908186 2437908186
00 4514051345 4514051345
00 2087577749 2087577749
00 1616135298 1616135298
00 2081777708 2081777708
00 2761537354 2761537354
00 1234348289 1234348289
00 3916031714 3916031714
00 3933605722 3933605722
00 68 846 78 1930216870 1930216870
00 00 956646100 956646100
00 00 1067995054 1067995054
00 75 796 52 495260683 495260683
00 00 844879956 844879956
00 00 1323305853 1323305853
00 00 938453505 938453505
00 00 347070091 347070091
00 00 991221819 991221819
00 00 682567685 682567685
00 115 093 82 952973754 952973754
00 00 922831058 922831058
00 00 1363915196 1363915196
00 00 1132805382 1132805382
00 00 334386512 334386512
00
579892147
579892147
181551508
945376423 S 122846206907 S 1 228462069 07BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
JUNE 30 1982
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 TOTAL
27397436 5 64000 27961436
72935723 14 05011 74340734
4138853 00 4138853
62522950 00 62522950
2888373 34 55961 567588
7555076 11250 7566326
3080690 29901 3110591
30702129 7 61166 31463295
5539472 11 49110 4390362
9420132 9450 9429582
8785622 121 87872 20973494
12003039 64400 12067439
5137859 00 5137859
6492585 20300 6512885
1567046 3 52570 1214476
5526120 2800 5528920
28176493 00 28176493
15256139 00 15256139
2462884 75000 2537884
4521094 00 4521094
1951411 93982 2045393
694418 00 694418
1593925 60000 1653925
3190654 32000 3222654
3912714 00 3912714
610776 1500 612276
1958373 29000 1987373
5528573 00 5528573
2343933 00 2343933
1310451 00 1310451
1157367 00 1157367
6163545 45600 6209145
300410 3000 303410
00
00
326836483
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
263
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
JUNE 30 1982
LIABILITIES AND FUND EQUITY
CURRENT
LIABILITIES
FUND EQUITY
RESERVED
FUND BALANCES
UNRESERVED
FUND BALANCES
6710426
1597692
CO
2664040
13336978
26887875
1212000
8761500
7914032 S
45855167
2926853
51097410
27961436
74340734
4138853
62522950
1775272 1995000 3202684 567588
1280021 3348700 2937605 7566326
18200 2900000 192391 3110591
900614 5738100 24824581 31463295
239405 00 4629767 4390362
395940 1434300 7599342 9429582
1522163 11602653 7848678 20973494
00 3433700 8633739 12067439
104588 3250800 1782471 5137859
480276 1418000 4614609 6512885
2678781 00 3893257 1214476
119560 83700 5325660 5528920
5848877 8120900 14206716 28176493
868076 8499000 5889063 15256139
325000
148534
170959
93762
00
00
46265
44073
98985
00
43565
00
69471
93280
6205
1867600
1096500
1025000
164000
1371000
1186400
446000
147000
386000
2371023
400000
00
508300
886250
147000
345284
3276060
849434
436656
282925
2036254
3420449
421203
1502388
3157550
1900368
1310451
579596
5229615
150205
2537884
4521094
2045393
694418
1653925
3222654
3912714
612276
1987373
5528573
2343933
1310451
1157367
6209145
303410
00
283440 30
1140252 79
204821047
347190356264
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS PRIVATE TRUST
JUNE 30 1982
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
CASH ON HAND ACCOUNTS
AND IN BANKS INVESTMENTS RECEIVABLE
276039454 00 00
157302571 00 00
379690484 00 00
631356536 00 00
1500727 00 00
14118506 00 00
23397138 00 00
5543114 00 on
18583953 00 00
11552483 00 00
47407784 00 00
19320656 00 00
1471037 00 00
21638806 1875 no
7396496 00 00
3638632 00 00
25854026 00 00
12603907 00 00
10283072 00 on
10291690 00 00
2140054 00 00
657135 00 00
1265270 00 882 92
2683185 00 on
7997635 00 00
1104804 00 2 055 40
3028140 00 00
2303250 00 00
3368664 00 00
2015768 00 20 596 23
5936723 00 00
7467542 00 00
1821909 00 00
2760 394 54
1573 025 71
3796 904 3 4
6313 565 36
15 nn7 27
141 185 06
233 971 38
55 431 14
185 839 53
115 524 83
474 077 84
193 206 5 6
14 710 37
216 406 81
73 964 96
36 386 32
258 540 26
126 039 07
102 830 72
102 916 90
21 400 54
6 571 35
13 535 62
26 831 85
79 976 35
13 103 44
30 281 40
23 032 50
33 686 64
40 753 91
59 367 2 3
74 675 4
18 219 09
FUND EQUITY
RESERVED
FUND BALANCES
2760 394 54
1573 025 71
3796 904 34
6313 565 36
15 007 27
141 185 06
233 971 38
55 431 14
185 839 53
115 524 83
474 077 84
193 206 56
14 710 37
216 406 31
73 964 96
36 386 32
258 540 26
126 039 07
102 830 72
102 916 90
21 400 5 4
6 571 35
13 535 62
26 831 85
79 976 3 5
13 103 44
30 281 40
23 032 50
33 686 64
40 753 91
59 367 2 3
74 675 42
18 219 09
Skidaway Institute of Oceanography
00
00
00
1720781151
1875
2353455 1723136481 1723136481
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIASTATEMENT OF CHANGES IN FUND BALANCES
BXJJNITSOF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1982
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
BALANCES
JULY 1 1981
233340217
2576
260402094
4264768
36177289
1307259
322691918
846891
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES

20041068
31637
14523900
596153
16322828
632378
4903100
231408

00
82 771 42 00
3 986 70 00
57 385 13 00
22 320 4 3
18338640 00
1528381 2665483
21750271 00
895210 16522
28404049 00
1247418 132552
58703401 00
168187 120928
17987400 00
2769792 11586938
29066650 00
1373505 354760
60472670 00
94668 60121
26218600 00
1370713 435554
29706100 00
247149 5113979
16291033 00
640069 314089
22559800 00
2877924 309195
10608333 00
351142 58382
51325184 00
16619 2917691
47842484 00
2507145 573251
00
1 757 11 0 0
1 338 14 00
2 4 388 6 9 no
33 470 07
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1982
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
PRIOR YEARS
UNRESERVED
BALANCES SURPLUS
REMITTED TO THE
BOARD OF REGENTS
BALANCES
JUNE 30 1982
51823587
8110842
43739816
2294789
3460534
6270039
37515960
3354316
2607444
2620631
5953908
255053
7807556
686612
6304799
23765
737000
6237356
7843937
354760
8803965
120972
3448075
232997
6137650
27212
2147867
4514534
733600
1705131
710078
565333
7688616
2913682
7672147
573200
2466182
515121
2860600
132091
3721252
1951273
154480
445368
00 2 85163804
25 76 166300
00 3 04141910
42 647 68 00 2693459 39637823
13 072 59 531526
00 3 60207878
8 468 91 5586364
00 20946084
15 283 81 44852
00 27704179
8 952 10 271575
00 36211605
12 474 18 554060
00 65008200
1 681 87 144693
00 18724400
27 697 92 17824294
00 36910587
13 735 05 00
00 69276635
946 68 181093
00 29666675
13 707 13 202557
00 35843750
2 471 49 5141191
00 18438900
6 400 69 4828623
00 21826200
28 779 24 2014326
00 9898255
3 511 42 623715
00 59013800
166 19 4009
00 55514631
25 071 45 51
00 225072 50
316 37 3394 10
00 173845 00
5 961 53 2659 05
00 200440 80
6 323 78 4875 96
00 47486 20
2 314 08 37923 75
268
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1982
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
BALANCES
JULY 1 1981
9632678
325493
17255127
356665
12441604
3246216
1945360
20114
9306759
92184
11172200
3726
5665400
1036723
15637340
1895337
11233378
70328
8118775
119047
3323100
10181
00
00
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
00
27 95 0 0
33 456 90 00
248 r2 0 0
18 84 09
411 Rf 00
103 82 0 0
48 942 5 9 00
5 264 06 0 0
15 434 69 00
66 95 00
29 867 37
00
00
1484585756 26097292
Reserved
Unreserved Surplus due to Revenue Shortfall Reserve
1453408750
31177006
00
26097292
1484585756 26097292
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1982
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
PRIOR YEARS
UNRESERVED
BALANCES SURPLUS
REMITTED TO THE
BOARD OF REGENTS
BALANCES
JUNE 30 1982

3099045
135969
7388064
61636
811600
185593
748400
23768
459473
216665
1944420
4680
715100
688361
4383386
88586
1152526
366233
2506115
118760
878230
69247
00
3 254 93 00
3 566 65 00
32 462 16 00
201 14 00
921 84 00
37 26 00
10 367 23 00
18 953 37 00
703 28 00
1 190 47 00
101 81
127
1
246
32
132
2
31723
38764
43191
84054
53204
10485
93760
25652
66232
57851
16620
15062
63
55
10500
2620
200
4
123
11
20726
37820
85904
77236
106
1
24890
25455
01330
55984
00
00
00
00
00
00
S 268718457 S 31177006 S 1748224499
S 235229096 00 1688637846
33489361 31177006 59586653
S 268718457 Sl 31177006 S 1748224499STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1982
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
Veterinary Medicine Teaching Hospital
Reserved
Unreserved Surplus
OTHER
Skidaway Institute of Oceanography
Reserved
Unreserved Surplus
BALANCES
JULY 1 1981
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
00 00
114960 2753821
13373400 00
666956 345506
434887237 00
2362695 219190558
00 00
3096937 449881
00 00
3915979 952496
00 00
3251771 15227
00 00
643675 273962
00 00
25857 24095
00 00
99381 42
00 00
137170 1124
00 00
00 00
00 00
4077 00
462580095 217568854
Reserved
Unreserved Surplus due to Revenue Shortfall Reserve
448260637 00
14319458 217568854
462580095 2JJ75688 54
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
271
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1982
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
PRIOR YEARS
UNRESERVED
BALANCES SURPLUS
REMITTED TO THE
BOARD OF REGENTS
BALANCES
JUNE 30 1982

00
2731709
1349100
327574
48289313
219190558
00
17 120 19 00
125 38 00
30 877 11 0 0
2 916 5 5 00
32 53 00
327 78 00
2 079 79 00 00
oo s 00
1 14960 22112
00 147 22500
6 669 56 179 32
00 3865 97924
23 62695 00
00 00
30 96937 12 62138
00 00
39 15979 9 65034
00 00
32 51771 30 72484
00 00
6 43675 5 65630
00 00
25857 27348
00 00
99381 32820
00 00
1 37170 2 09103
00 00
00 00
00
00
00
4077
00
00
258378690 14319458 4074 50801
46940213 00 401320424
211438477 14319458 6130377
258378690 lzjL 14319458 407450801STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
YEAR ENDED JUNE 30 1982
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
UNRESERVED ADDITIONS
BALANCES REVENUES PRIOR YEARS
JULY 1 1981 IN PERIOD ADJUSTMENTS TOTAL
122092882 5566093881 00 5566093881
85443946 620126800 00 620126800
158700405 1998441521 00 1998441521
595428768 4509073970 1185847008 4323226962
4031764 238876050 00 238876050
4269830 40738097 00 40738097
4425911 47006394 00 47006394
12940436 87520209 00 87520209
62776373 398654436 00 398654436
10224455 44148027 00 44148027
4581938 202691372 00 202691372
27800578 62720712 00 62720712
2764955 14571096 00 14571096
6593366 34140967 00 34140967
3155766 154227152 00 154227152
3758287 29437887 00 29437887
11729958 112825711 00 112825711
1968064 74862437 00 74862437
1229796 101630322 00 101630322
2349483 41473026 00 41473026
579546 78848326 00 78848326
159212 27970136 00 27970136
482030 51996292 00 51996292
1790788 59078407 00 59078407
5283460 41649079 00 41649079
799654 1249837 00 1249837
5370044 38406544 00 38406544
3924615 16317472 00 16317472
164406 16278177 00 16278177
1999780 28235781 00 28235781
4870599 24921427 00 24921427
4407987 98861571 00 98861571
440508 6443918 00 6443918
23223879 172027864 00 172027864
1179763469 150415 44 8 98 1 1 8 5 8 4 7 0 0 8 14Jt556 978 90
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
YEAR ENDED JUNE 30 1982
DEDUCTIONS
TRANSFERS TO OTHER FUNDS
SPONSORED
RESEARCH UNRESERVED
INSTRUCTION CONTRACT STUDENT BALANCES
AND OTHER OVERHEAD AID TOTAL JUNE 30 1982
4023741784 1343765936 219769852 5 55 87277572 5 1 00909191
531377318 44570245 45624555 6 21572118 83998628
1766331449 188312315 15834403 19 70478167 1 86663759
3849062713 321685157 164467204 43 35215074 5 83440656
197360342 11254815 21500757 2 30115914 12791900
32264925 518804 7253707 40037436 4970491
34648178 1211628 4772800 40632606 10799699
67914049 2146100 13581714 83641863 16818782
355690574 16899853 29968326 4 02558753 58872056
36307345 2108539 5918800 44334684 10037798
174106829 13458559 13429389 2 00994777 6278533
49883523 4781963 8982724 63648210 26873080
8504390 87504 4829310 13421204 3914847
25686966 2232105 9126810 37045881 3688452
127101797 13041505 16806285 1 56949587 433331
23737104 2020425 3015218 28772747 4423427
105240990 7340524 8544781 1 21126295 3429374
54523642 3640499 17358700 75522841 1307660
80683991 3281904 15209684 99175579 3684539
32501525 986049 8233753 41721327 2101182
64242635 3585229 10469505 78297369 1130503
26924018 90636 571200 27585854 543494
46845436 359941 4555800 51761177 717145
49560818 295462 7850140 57706420 3162775
39696264 25671 110000 39831935 7100604
951991 32606 376860 1361457 688034
38444223 962817 2065460 41472500 2304088
15813125 331613 1974700 18119438 2122649
13189601 285195 2822800 16297596 144987
27774697 181487 2218600 30174784 60777
19062811 781037 5430000 25273848 4518178
69116905 1493289 20265630 90875824 12393734
2617483 298120 3023703 5939306 945120
155365974 34132443 00 1 89498417 5753326
121462J75415 2026199975 6959 63170 148t684j8560
1167022799STATEMENT OF CHANGES TN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1982
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
Abraham Baldwin Agricultural College
Reserved
Unreserved
Albany Junior College
Reserved
Unreserved
Atlanta Junior College
Reserved
Unreserved
Bainbridge Junior College
Reserved
Unreserved
BALANCES
JULY 1 1981
356257600
96305616
109111929
185852373
70081514
00
523647173
266879972

12581601
26218301
30221302
6882854
23590676
00
61184064
16630353
2176500
59944216
58079983
00
126878569
17812541
6439000
4815791
31495777
10546597
72355854
42559293
3263914
10614946
49706157
1496413
83675647
00
89614183
99475980
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
00
327121456
00
287722396

00
42965228
00
666086386
00
6677212
00
34622109
00
12962328
00
57917193
00
1804898
00
42043420
00
97015661
00
468571
00
37596572
00
83756866
00
1466464
00
31724097
00
50910405
00
186578830
572 432 08 00 101 783 00 9 0
196 174 41 00 00 00 141 124 OP 36 0 0 0 0
35 2 313 6 96 51 78 21 071 00 51
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1982
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
FUND BALANCES
CARRIED
OVER
BALANCES
JUNE 30 1982
1521584 43 1 338 44989 3745 710 54
1616875 41 963 05616 1654 339 15
605964 60 460 86155 1236 222 34
606264 42 1 858 52373 2270 959 54
435379 50 355 45530 780 739 34
429652 28 00 00
3082297 39 2 550 35232 5768 416 80
3049248 13 2 668 79972 3611 615 73
11 719 49
18 229 18
192 758 0 5
192 488 99
129 623 13
129 623 28
303 595 84
305 862 91
4 451 00
137 50
435 721 17
40 434 20
597 978 39
607 097 72
2 965 0 0
1 488 99
231 90 3 80
231 872 13
475 202 93
527 890 43
736 86
2 313 58
246 291 92
238 611 05
354 653 11
334 438 42
845 958 57
760 256 52

9989336
10178390
14109092
14112486
00
00
2107151
2107151
183
68
00
00
21302
82854
82362
00

348
166
311
515
178
175
105
414
425
309
14
52399
30353
00
00
27466
00
29839
12541
00
00
02579
46597
73735
59293
00
00
43686
964 13
72889
00
495
994
50882
75980
190 379 96 00
106 697 36 0 0 00 00
12 313 51
2 696 78

13753550
34718431
31175805
15373210
27870627
00
56691249
27330902
1731400
58153068
70524634
00
135146569
36305889
6735500
4496119
37183578
14409354
78402412
30967823
3337600
8917124
43391663
7862992
98663069
17466563
124659158
110553178
48194548
00
23056797
00
00
00
4407151
00276
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1982
JUNIOR COLLEGES continued
Brunswick Junior College
Reserved
Unreserved
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
BALANCES
JULY 1 1981
15782914
718852

15061036
2089711
20403399
00
2746562
2951179
12105891
140670
18084448
3964460
11819635
00
17826042
5295362
31120757
00
13507257
14075250
2443982
133016
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
00
14019579
00
18870413
00
12821637
00
5504157
00
10065676
00
19568809
00
3344223
00
20832976
00
4842383
00
1612139
00
1893886
Skidaway Institute of Oceanography
Reserved
Unreserved
201039 00
120247 386615
2596313068 2096246188
Reserved
Unreserved
1951856405 00
644456663 2096246188
2596313068 S 20962461
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1982
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
FUND BALANCES
CARRIED
OVER
BALANCES
JUNE 30 1982
12859368
12859368
18883963
18870413
12821637
12821637
1442838
1442838
10065774
10065676
14735950
14737180
3247897
3344223
12992587
12898043
4630083
4842383
2181191
4112728
1305783
1305783
270785
270785

104
7
860
188
036
897
06
52
56
00
465
511
82
1
130
39
106
52
738
406
844
644
43
70
410
953
19
00
04
62
128977
63
00
836
330
00
00
78
16

181 562 76
11 602 11
250 413 14 00
225 654 80 00
33 428 38
40 613 19
138 978 22 00
197 359 50
48 316 29
75 993 13 00
201 776 25
79 349 33
228 530 77 00
113 260 66
83 503 83
27 660 87
5 881 03
201039
120247
270785
115830
1709940 S 1650479098
30437900
S 1064269371 S 890353931 S
1062559431 760125167
2125771845
918018253
3043790098STATEMENT 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
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
YEAR ENDED JUNE 30 1982
RESERVED ADDITIONS
BALANCES GIFTS FOR INTEREST PRIOR YEARS
JULY 1 1981 LOAN INCOME ADJUSTMENTS
5 484479546 15394559 5 10784164 00
176437957 20711756 1948875 00
462382643 35151095 5787752 00
1020076561 36376655 41389751 00
71278394 1147111 472359 00
24160990 8800000 449318 00
48962310 399412 568185 00
44774302 2291312 1398648 00
88414305 7530680 973408 00
79165857 2046400 2928026 2 05600
262318272 9609800 2988263 45 55700
44144151 208918 2418150 00
9189269 542802 135990 00
86745373 59489 2861253 00
118144128 335602 1322835 2 45250
10642773 2793581 139241 00
166337547 11404480 2853829 00
197934042 8432667 2459314 00
52042884 4509600 588331 00
25187238 6149256 960945 00
00 00 00 00
712592 26666 14132 00
10610839 3715700 1225848 9600
15966720 36025 284575 00
261965 110700 19172 00
00 110000 00 00
3005496 00 32154 2821
00 00 00 00
8517386 00 78034 00
11354263 00 260990 00
34056371 3874200 338839 00
106344928 12072867 778870 00
103953 00 18600 00
Skidaway Institute of Oceanography
3663753055
74699271
36479851
5JLlJ3j29
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
YEAR ENDED JUNE 30 1982
DEDUCTIONS
LOAN
CHARGE OFFS
RESERVED
BALANCES
JUNE 30 19B2
26178723
22660631
40938847
5013096
3297854
2052808
1809387
5762126
772339
2069323
4508277
6890211
4070193
4122131
6317664
12652337
506588076
194976457
497003826
1012437320

1619470
8350682
967597
3689960
8504088
5180026
17153763
2209232
678792
2920742
1232483
2932822
14258309
10891981
1125212
277650
184037
157572
905047
218341
2061854
214807
59849
244332
890214
00
1981918
1160735
403601
762181
1869369
2066501
2570479
803434
6111108
1421859
334415
771117
1638735
00
2934145
3034561
1528813
1039831
2053406
2224073
3475526
1021775
8172962
1636666
394264
1015449
2528949
00
4916063
4195296
71369051
14770477
47876501
46240189
93442867
83324108
271299073
44716717
9473797
88650666
116847662
13575595
175679793
204630727
5097931 604973 2550167 3155140 53985675
5188311 287539 939378 1226917 18772010
00 00 00 00 00
40798 1269 00 1269 752121
2480252 23217 650667 673884 7456703
320600 143583 1511720 1655303 14632017
1 91528 12300 00 12300 158137
110000 00 00 00 110000
29333 12950 31000 43950 2990879
00 00 00 00 00
8034 134266 788059 922325 7673095
260990 545973 637565 1183538 10431715
3535361 609576 452116 1061692 29459318
12851737 3950088 2337517 6287605 112909060
18600 00 2000 2000 120553
00
166192451
287 29477
488 61844
77591321 3752354185STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 1982
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
RESERVED
BALANCES
JULY 1 1981
1177847919
3994629
245578545
939828708
ADDITIONS
FOR OBJECT
OF TRUST
FOR
PRINCIPAL
GIFTS FOR
PRINCIPAL
235037920 S 166797437
402235 00
18964652 00
157428357 25585329
00 00
00 00
00 00
00 00
4949055 7 36285
11975089 11 52561
00 00
704880 61980
2461966 2 79562
196318 24089
00 00
00 00
275017 17830
17207805 21 20000
230540 22972
278000
1102500
1271444
114596910
00 00 00 00
3884574 1525069 00 527000
10106805 785300 00 00
25418032 4303384 157675 6471000
8639246 2553043 00
36814253 11935834 00 493920
5150000 882910 00 00
52036121 3113952 00 5517357
14857732 1830729 00 16049500
71800273 8553465 00
1250000 51438 00 50000
218288 1748348 00 00
55617730 5450363 00 2615576
00 00 00 00
00 00
00 00
00 00
00 00
00 707966
00 50000
00 00
00 00
00 00
00 308650
00 00
00 00
00 00
00 00
00 00
Skidaway Institute of Oceanography
00
00
ilglOti 35 25 458982278 192540441 139005109
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 1982
DEDUCTIONS B7 btiKVEU
FOR OBJECT iLANCES
TOTAL OF TRUST TOTAL JUNE 30 1982
402113357 354558178 3 54558178 5 12 25403098
1504735 92942 92942 5406422
20236096 19123389 19123389 2 46691252
297610596 69638006 69638006 11 67801298
00 00 00 00
2052069 1525069 1525069 4411574
785300 587617 587617 10304488
10932059 3559279 3559279 32790812
2553043 2553043 2553043 8639246
12429754 3085128 3085128 1 46158879
882910 882910 882910 5150000
2403405 2878051 2878051 46754665
17880229 1381454 1381454 31356507
8553465 1474751 1474751 78878987
101438 00 00 1351438
1748348 03 03 1966633
8065939 6501244 6501244 57182425
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
1444251 366900 366900 6026406
1202561 1092637 1092637 12085013
00 00 00 00
61980 62428 62428 704432
279562 260000 260000 2481528
332739 00 00 529057
00 00 00 00
00 00 00 00
17830 10000 10000 282847
2120000 3337700 3337700 15990105
22972 00 00 253512
00
S 790527828 472970729 S 472970729 S 3V 086 006 24STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1982
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
BALANCES
JULY 1 1981
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES

00 993661 00 00
00 70500 00 00
00 74939 18 00 26183
00 872435 11 00 16652
8 885 36
4 82 62 00
3 611 45
2 885 79
21 168 11 00
686 54 00
4 365 50 00
560 55 00
36 75 00 00
L7 325 13 00 00
508 89 00
2 049 79 00
6 50 00
514 89 00 00
105 00 29
403 0 0 55
00 0 0
0 0 00

00
4ie 47 00 00 00
34 11 00
5 44 00
47 468 80 00
20 230 41 00
171 095 00 00
5 915 09 00
5 579 54 00
385 75 00
7 7 65 00
349 68 00
47 503 00 00
9 656 52
00
32570
00
153944
00
337513
00
68885STATEMENT OF CHANGES IN FOND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1982
283
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
PRIOR YEARS
UNRESERVED
BALANCES SURPLUS
REMITTED TO THE
BOARD OF REGENTS
BALANCES
JUNE 30 1982

00 3660 00 993661 00 3660
5022015 22500 00 70500 5022015 22500
00 1981814 00 74939 00 155631
00 112187 00 872435 00 1228839
205 876660
00 00
259124 21561
00 00
00 6446523
00 63700
17109500 17109500 00 29963
1154559 557954
00 57024
00 577765
00 00
4750300 4565923 00 9600
00
4 82S 62 00
3 611 45
21 168 11 00
686 54 00
4 365 50 00
560 55 00
36 75 00 00 00 00 00
508 89 00
2 049 79 00
6 50 00
514 89 00 00
883 31
5 350 13 00 00
294 55
126 50 00
5 44 00
16 996 43 00
20 867 41
171 095 00 00 00
6 214 72
5 779 54 00 00
955 99 00
6 755 30 00
349 68
47 503 00
1 843 77 00
9 752 52
00 00 00 10529
00 00 00 140355
00 33152 00 00
00 00 00 00
00
32570
00
153944
00
470665
00
68885STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1982
BALANCES
JULY 1 1981
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
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 00
176 582
1 25001 00
11800 5 62183
00 00
00 2 98600
6 5 82334 00
00 74 88318
8 0 97070 00
1 67428 78 16644
00 00
00 00
00 00
1 60641 3 57449
95 57337 00
30200 111 23698
00 00
2925 68674
00 00
2551 9570
00 00
53562 7100
00
00
00
00
32731007
48731691
Reserved
Unreserved Surplus due to Revenue Shortfall Reserve
27271370
5459637
00
48731691
32731007
48731691
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1982
285
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
PRIOR YEARS
UNRESERVED
BALANCES SURPLUS
REMITTED TO THE
BOARD OF REGENTS
BALANCES
JUNE 30 1982

00
2625
00
125001
00
00
904784
7487118
280426
7722144
00
1389
00
14157
1283257
10840594
00
34446
00
02
00
00

00
1 76
00
118 00
00
00
00
00
00
1674 28
00
00
00
1606 41
00
302 00
00
29 25
00
25 51
00
535 62
00
32 07
1 250 01
4 371 82 00
2 986 00
74 871 18
12 0 0
78 166 44
945 00 00
13 89 00
3 716 06
108 405 94
2 831 04 00
1 031 20 00
95 72 00
71 00
00
00
00
00
00
00

10687086
545 9637
65315975
27375542 00 54646912
38062628 5459637 10669063
S 1087086 5459637 65315975STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 1982
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
BALANCES
JULY 1 1981 LAND BUILDINGS
00 s 468096 54 15936150 58
00 43250 00 8250741 15
00 220905 50 3042465 35
00 73540 82 3172111 41
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
00 62 86602 6246500
00 00 7882829
00 00 34472150
00 20 89515 11025622
00 9539 146128088
00 00 154043610
00 00 30395802
00 00 66141808
00 00 59951513
00 00 28696529
00 4 00000 31263173
00 600 00000 33043473
00 52 56530 155596094
00 00 54613545
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
00
00
00
00
00
oo
00
00
00
00
00
00
00
00
00
00 11613384
00 2541478
00 00
00 984899
00 854000
00 12450169
00 7816567
00 1558800
00 20200991
00 6000000
00 116988531
00 3148600
00 156802
00 25133098
00 00
Skidaway Institute of Oceanography
00
332000
15162394 406j426 9 04
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 198 2
287
ADDITIONS NET
IMPROVEMENTS
OTHER THAN
BUILDINGS
EQUIPMENT
CONSTRUCTION
IN PROGRESS
DEDUCTIONS
TRANSFERS TO
INVESTMENT
IN GENERAL
FIXED ASSETS
BALANCES
JUNE 30 1982
91286677
2510500
15065925
47252825
771433536
310867010
497518707
1180865121

25029888
00
8184500
00
2528174813
1142776625
830737217
1552683169
2528174813
1142776625
830737217
1552683169
00
00
00
00
18226476 53452290 00 84211868 84211868
00 32613073 00 40495902 40495902
00 43271067 00 77743217 77743217
579398 52799200 00 66493735 66493735
11026311 40674220 300 00000 167819080 167819080
797500 34494455 1367 01367 52634198 52634198
00 103819156 111 42102 123072856 123072856
3348678 26432341 489 17268 47005559 47005559
501775 101303662 747 32828 87024122 87024122
15328380 27025906 00 71050815 71050815
32082182 43770568 00 107515923 107515923
251500 27591104 00 120886077 120886077
5139710 87856162 1217 99664 132048832 132048832
498702 60192418 00 115304665 115304665
7757275 29418622 3 44931 48444350 48444350
00 10074137 00 12615615 12615615
594335 19931051 00 20525386 20525386
253650 199480 9 84899 453130 453130
1103396 6218402 00 8175798 8175798
3426010 30630916 64 53669 40053426 40053426
00 25359615 00 33176182 33176182
00 8857383 00 10416183 10416183
1096290 27523511 99 24011 38896781 38896781
00 8687182 00 14687182 14687182
2805843 18632207 1114 28980 26997601 26997601
00 23729318 00 26877918 26877918
00 10975378 00 11132180 11132180
95776 10296645 00 35525519 35525519
2812900 8557246 00 11370146 11370146
00
00
00
00
00
00
00
00
oo
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
938696

SI53428
00

6882732

6882732
7680143338 7680143338 STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
YEAR ENDED JUNE 30 1982
BALANCES
JULY 1 1981
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
FUND BALANCES
CARRIED
OVER
BALANCES
JUNE 30 1982
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
Abraham Baldwin Agricultural
College
Reserved
Unreserved
Albany Junior College
Reserved
Unreserved
Atlanta Junior College
Reserved
Unreserved
Bainbridge Junior College
Reserved
Unreserved

15783778 7518329 106 00 82627 31 27 63378 68595 56 75 10178 18329 13336978 7914032
27522700 17479900 463 00 36647 6 4 34825 81480 174 00 79900 26887875 45855167
1177500 2583370 29 00 26853 34500 00 25 00 83370 1212000 2926853
00 50098212 510 00 97410 87 61500 00 500 00 98212 8761500 51097410
1977000 1119035 00 3210093 18000 7409 00 1119035 1995000 3202684
3209100 1416842 00 2906140 139600 31465 00 1416842 3348700 2937605
2215500 3080399 00 184835 684500 7556 00 3080399 2900000 192391
6127150 16103849 00 24298580 389050 526001 00 16103849 5738100 24824581
1435000 3802673 00 901592 1435000 74498 00 00 00 4629767
1125700 8577455 00 7593642 308600 5700 00 8577455 1434300 7599342
6966600 3145452 00 7839948 4636053 8730 00 3145452 11602653 7848678
2168700 4035470 00 8633739 1265000 00 00 4035470 3433700 8633739
2262000 330458 00 1782471 988800 00 00 330458 3250800 1782471
1256850 3134804 00 4614609 161150 00 00 3134804 1418000 4614609
00 3225441 00 674711 00 6895 00 00 00 3893257
148400 4262403 00 5221252 64700 104408 00 4262403 83700 5325660
4925200 5426347 00 13880106 3195700 326610 00 5426347 8120900 14206716
5517500 3903666 00 5861623 2981500 27440 00 3903666 8499000 5889063
1606000 985039 00 193921 261600 151363 00 985039 1867600 345284
799500 2525119 00 3248610 297000 27450 00 2525119 1096500 3276060
684000 360033 00 846679 341000 2755 00 360033 1025000 849434
167000 444284 00 436656 3000 00 00 444284 164000 436656
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
YEAR ENDED JUNE 30 1982
289
JUNIOR COLLEGES continued
Brunswick Junior College
Reserved
Unreserved
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 1981
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
FUND BALANCES
CARRIED
OVER
BALANCES
JUNE 30 1982
401000 653730 00 s 282925 9 70000 00 00 653730 1371000 282925
948800 2270231 00 2031174 2 37600 5080 00 2270231 1186400 2036254
410000 2423910 00 3420449 36000 00 00 2423910 446000 3420449
159000 330012 00 421203 12000 00 00 330012 147000 421203
474000 1058630 00 1495163 88000 7225 00 1058630 386000 1502388
1240500 2310622 00 3155150 11 30523 2400 00 2310622 2371023 3157550
492000 2358840 00 1866553 92000 33815 00 2358840 400000 1900368
00 1658986 00 1310451 00 00 00 1658986 00 1310451
346300 298457 00 579596 1 62000 00 00 298457 508300 579596
712200 4109769 00 5219015 1 74050 10600 00 4109769 886250 5229615
139000 272048 00 150204 8000 01 00 272048 147000 150205
00
00
00
00
00
00
00
00
00
00
159885879
318846326
Reserved
Unreserved
lllVnll 00 27237479 5610178 1140 252 79
147247587 213731835 1882674 1542175701 2olt2loil
239645565 213731835
25354805 jrll5988 5879 318846326
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS PRIVATE TRUST
YEAR ENDED JUNE 30 1982
RESERVED
BALANCES
JULY 1 1981
DISBURSEMENTS
RESERVED
BALANCES
JUNE 30 1982
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
236451317
117547345
321153462
599085899
5 3395595629
3165564815
5955602044
9050862500
3356007492
3125809589
5897065022
9018591863
276039454
157302571
379690484
631356536
40 195 29 4 266 743 85 4 291 931 87 15 007 27
163 145 11 4 165 464 03 4 187 424 08 141 185 0b
1 33 192 71 5 006 441 44 4 905 862 77 233 971 38
40 781 04 4 534 973 45 4 520 323 35 55 431 14
344 261 42 8 037 180 34 8 195 602 23 185 839 53
110 962 25 3 997 938 12 3 993 375 54 115 524 83
471 547 83 10 639 722 51 10 637 192 50 474 07 7 84
5 237 22 4 320 230 05 4 132 260 71 193 206 56
10 393 11 2 677 133 15 2 672 815 89 14 710 37
204 152 22 3 243 958 91 3 231 704 32 216 406 81
59 820 32 4 495 310 39 4 481 165 75 73 964 9 b
4 295 05 3 247 583 74 3 215 492 47 36 386 32
90 521 22 7 640 812 33 7 472 793 29 258 540 26
109 472 09 8 517 422 11 8 500 855 13 126 039 07
121 015 56 3 218 129 87 3 236 314 71 102 830 72
47 987 75 2 605 277 61 2 550 348 46 102 916 9 0
29 204 17 2 654 135 27 2 661 938 90 21 400 54
8 170 53 8 56 396 25 857 995 43 6 571 35
53 231 73 1 383 587 18 1 423 283 29 13 535 62
37 153 34 2 083 942 31 2 094 263 80 26 831 8 5
29 876 88 1 395 417 23 1 345 317 76 79 976 35
8 797 58 487 810 81 483 504 95 13 103 44
20 097 12 1 981 694 34 1 971 510 06 30 281 4 0
102 323 67 1 440 737 83 1 520 029 00 23 032 5 0
26 750 85 857 848 92 850 913 13 33 686 64
32 273 21 2 132 804 05 2 124 323 35 40 753 91
7 3 249 85 2 445 742 16 2 459 624 78 59 367 23
52 692 51 3 156 815 43 3 134 832 52 74 675 42
6 111 89 805 516 46 793 409 26 18 219 09
47052714
47053389
1517950050 3JL84J3t54 7JI6 31639168285 1723136481
The accompanying notes are an integral part of these financial statements291

STATEMENT OF
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGTA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1982
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
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
3661900000
5087374400
3639770000
9866766000
628184200
590116300
649341500
896330000
717085700
661576400
1383334600
588965100
596524000
428218000
690728900
450680000
942075000
1200403600
451120000
314905700
251170000
158300000
230300000
367290000
250991000
116380000
262066000
236160000
202180000
314870000
336715500
256150000
117460000
2296429984 S 1675570212
1539949748 560112679
00 7633900196 4453922812
00 7187436827 5300677114
666086640
3346752022
144085494
92607170
84976892
28928703
59514533
136263164
71972936
16646545
70680594
69715854
47541234
119952241
70778595
69682359
21838453
1496773051
2966180093
95893675
40735278
74712140
27495218
51401236
57410958
39806264
1328851
40509683
17787825
15692401
29993297
24492811
89382535
5618629
00 5802629691
00 16179698115
3403783706
10142505985
1514 520 01 2 188 610 99 00 9 984 97300 6 057 14044
1953 2634 3302 783 888 817 98 85 30 395 394 814 186 209 957 32 78 63 00 00 00 8 9 13 250 522 081 13330 51363 07493 5 7 9 977 403 786 24152 97990 80512
1415 2267 195 667 90 43 3 531 422 212 261 51 45 00 00 12 9 117 305 26541 69288 6 6 566 923 96978 08925
5258 458 01 1 788 581 18 00 20 880 38519 15 611 23242
1434 2328 1359 1687 631 681 578 092 35 47 83 16 1 588 133 348 439 662 337 137 080 47 00 76 82 00 00 00 00 7 8 5 10 912 427 989 033 94482 25847 89659 46198 5 6 4 6 795 404 549 577 33270 17666 01368 79224
2019 3752 3451 366 640 984 51 10 22 1 265 086 718 573 460 823 22 61 42 359914 00 00 6 14 16 795 259 174 33887 85071 84364 5 10 12 336 100 503 90361 94347 13509
00
00
00
00
00
00
00
00
00
00
00
00
00
00
691099169
448248148
410859032
214723921
341215769
560964122
362770200
134355396
373256277
323663679
265413635
464815538
431986906
415214894
144917082
454058866
331517238
238279398
149360532
234596846
398132768
239503680
100057683
253157260
245328207
174351487
347513734
330155914
250564643
104334250
Skidaway Institute of
Oceanography
00
00
36545431900 12392533773 8722406352 m
352gil4 516732 S381ll777ll
The accompanying notes are an integral part of these financial statementsSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
293
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1982
SPONSORED
OPERATIONS
EXPENDITURES
OPERATING EXPENSES
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
SPONSORED
OPERATIONS
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
1012167758 5 1512684314 663402454
353538650 1326248364 206574029
1100085780
1656245253
832353452
3050403736
396687271
1309934840
00 7642177338 8277142 7633900196
00 7187038157 398670 7187436827
75457995 5808368204
18376253 16177466067
5738513 5802629691
2232048 16179698115
112253419
22271730
13606807
35028041
226587754
16711858
89568595
30981851
7505905
13478701
64348861
14033007
40269254
26250501
176587640
187754024
172564947
247810290
190321374
196388978
347997038
152459411
183860502
108960426
201349697
119227822
304326972
294715262
106607680
17246902
25814171
46467722
126533497
25514287
89289523
27884396
5827795
21335075
79559221
12524315
68376807
45631841
00 10 011 627 83 26 654 83
00 8 249 968 08 165 22
00 9 523 839 15 1 325 52
00 13 079 865 65 1 209 28
00 12 001 396 03 115 869 38
00 9 309 240 48 3 547 60
00 20 879 783 98 601 21
00 7 908 589 28 a 355 54
00 8 376 118 68 51 139 79
00 5 986 755 70 3 140 89
00 10 030 370 03 3 091 95
00 6 794 755 05 583 82
00 14 230 673 80 29 176 91
00 16 169 111 13 5 732 51
998497300
825013330
952251363
1308107493
1211726541
930569288
2088038519
791294482
842725847
598989659
1003346198
679533887
1425985071
1617484364
45667023
18771039
43919946
17114013
31386125
18438386
31124832
24000
21673394
8678942
8998001
19159181
3622038
31301109
00
141322339
75861818
95428625
34521164
55214892
102074706
83435364
32966978
79548148
60537265
70475488
86782101
75794712
75261021
31977466
50226652
21964239
30792194
10381205
20015111
38972572
8681432
1304851
18836289
9108883
6694400
10834116
20870773
58081426
5618629
00 691274880
00 448114334
00 408420163
00 211376914
00 3 412 129 74
00 5 576 184 32
00 3 627 453 08
00 1 343 535 12
00 3 732 150 91
00 3 236 532 97
00 2 605 193 76
00 4 642 891 32
00 4 304 434 37
00 4 152 081 99
141930345
1 757 11
1 338 14
24 388 69
33 470 07
27 95
33 456 90
248 92
18 84
411 86
103 82
48 942 59
5 264 06
15 434 69
66 95
29 867 37
691099169
448248148
410859032
214723921
341215769
560964122
362770200
134355396
373256277
323663679
265413635
464815538
431986906
415214894
144917082
00
SilJ48117J54 glOX107216jJ36 35875t945J98 92834248 5576346 34647 26097292 576607 319J9
mUW 294
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1982
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
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
Veterinary Medicine
Teaching Hospital
OTHER
Skidaway Institute of
Oceanography
492910500
39840000
2133290300
424978600
30587200
1812739300
1765125100
49769300
68382700
160355000
35136500
91086200
1098841012 52564109217 S
128478867 3832207
3770660598
00
49138570
598972131
476264001
8623226
11700825
69189
103127934
34747465
285392801 279874250
00 00
00 00
488188659
470824948
22226544
00
00
00
00 5 4155860729 5 902094274
00 222151074 110538367
6469217949 3899781383
424978600 20399871
79725770 56446772
00 2899900090 1699421205
00 27 122 140 49 19 334 766 07
00 806 190 70 324 196 15
00 800 835 25 529 306 70
00 1 604 241 89 722 695 58
00 1 382 644 34 640 115 39
155365974
281199639
75811419
7154200700 6280623818 3989940350 279874250 17704639118 8919601280
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 1982
EXPENDITURES
SPONSORED
OPERATIONS
OPERATING EXPENSES
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
SPONSORED
OPERATIONS
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
17 141 72831 6 52742097 8 499 36386 396 68962 5 4158614550 27 53821 4155860729
3 87998 69733039 1 43601 410 02563 221805568 3 45506 222151074
2 158 19889 20 64853207 695 72912 00 6250027391 2191 90558 6469217949
00 9323236 00 3957 05374 425428481 4 49881 424978600
00 22326502 00 00 78773274 9 52496 79725770
3 430 82950 7 12305453 1 451 05709 00 2899915317 15227 2899900090
3 483 167 82296 65362 3 07638532 25948816 1 224 54 42652 61182 00 00 2711940087 80594975 2 73962 24095 2712214049 80619070
00 27152813 00 00 80083483 42 80083525
00 35962093 00 521 91414 160423065 1124 160424189
00 74252895 00 00 138264434 00 138264434
75000523
50022246
80365451
281199639
00
281199639
g 2713611849 4052260929 1213 0 2 7 8 9 3 528568313 174 870 702 64 217568854 177 046 391 18296
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1982
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 Co1lege
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of
Oceanography
OTHER
FUNDS
TRANSFERS
BETWEEN
FUNDS
8507 908 99 943 929 32
1472 799 68 29 667 32
1840 045 79 35 461 0 0
20342 227 09 2092 028 23
1142 580 13 30 863 1 6
309 655 14 7 904 50
170 375 41 6 427 88
293 379 33 37 884 40
891 239 33 00
999 288 26 3 313 t6
4947 812 92 344 668 32
1250 753 13 00
316 629 01 7 833 89
1839 342 84 201 686 44
867 657 31 00
596 705 97 1 138 137 71
3216 095 86 1 217 054 24
3629 924 15 374 087 85
TOTAL
REVENUES
756397967
144313236
180458479
1825019886
1 111 716 97
301 750 64
163 947 53
255 494 93
891 239 33
995 974 90
4 603 144 60
1 250 753 13
308 795 12
1 637 656 40
867 657 31
458 568 26
2 999 041 62
3 255 836 30
CARRYOVER
FROM PRIOR
YEAR
230150605
231938528
35545530
521915204
00
25204156
8682362
51482752
00
31127466
69342380
00
28049176
84033028
00
32440099
20472889
49026862
TOTAL
FUNDS
AVAILABLE
9 865 485 7 2
3 762 517 64
2 160 040 09
23 469 350 90
1 111 716 97
553 792 20
250 771 15
770 322 4 5
891 239 33
1 307 249 56
5 296 568 4 0
1 250 753 13
589 286 38
2 477 986 6 8
867 657 31
782 969 25
3 203 770 51
4 746 104 92
43325445 179 88729 125336716 19037996 144374712
15372209 17500 15354709 10669736 26024445
00 00 00 00 00
1959110 00 1959110 1501029 3460139
12494957 00 12494957 11204858 23699815
22220435 2 46800 21973635 10993396 32967031
11227536 00 11227536 10659556 21887092
1771442 00 1771442 3797741 5569183
10824871 12 20867 9604004 8414513 18018517
14018783 8 92992 13125791 17048908 30174699
22316302 60 53172 16263130 7468219 23731349
14436296 3 65200 14071096 15936366 30007462
93317098 18 19075 91498023 12897763 104395786
39367086 00 39367086 00 39367086
2278858 00 2278858 1116694 3395552

13221
545041
321286
866327
S 5668930724 kd4t75712 318 5193218406 XjSMjlSOi 98 68 436 97504
The accompanying notes are an integral part of these financial statementsSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1982
297
EXPENDITURES
PERSONAL
SERVICES
OPERATING
EXPENSES
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
3 45927949 313499167 6 59427116 327121456 98648572
51129243 37400125 88529368 287722396 376251764
1 21322214 51716567 1 73038781 42965228 216004009
10 31381483 649467221 16 80848704 666086386 2346935090
79659273 38189636 1 17848909 6677212 111171697
4930600 15826511 20757111 34622109 55379220
10317113 1797674 12114787 12962328 25077115
13649296 5465756 19115052 57917193 77032245
61949003 25370032 87319035 1804898 89123933
44577123 44104413 88681536 42043420 130724956
2 64511748 168129431 4 32641179 97015661 529656840
73751713 50855029 1 24606742 468571 125075313
18739137 2592979 21332116 37596572 58928688
1 09972818 54068984 1 64041802 83756866 247798668
42470117 42829150 85299267 1466464 86765731
26376078 20196750 46572828 31724097 78296925
1 77942285 91524361 2 69466646 50910405 320377051
1 17592251 170439411 2 88031662 186578830 474610492
83510902 50685420 134196322 10178390 144374712
9668243 2243716 11911959 14112486 26024445
00 00 00 00 00
1082063 270925 1352988 2107151 3460139
8443813 1236423 9680236 14019579 23699815
11709954 2386664 14096618 18870413 32967031
7857902 1207553 9065455 12821637 21887092
00 65026 65026 5504157 5569183
6882422 1070419 7952841 10065676 18018517
8750388 1855502 10605890 19568809 30174699
13996456 6390670 20387126 3344223 23731349
7591257 1583229 9174486 20832976 30007462
69139575 30413828 99553403 4842383 104395786
21218662 16536285 37754947 1612139 39367086
1253794 247872 1501666 1893886 3395552
00
479712
386615
866327
47304875 1900146441 4747451316 2096246188 6843697504298
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1982
FUNDS AVAILABLE
22571300
95900000
53520000
31860000
STATE
FUNDS
GRADUATE INSTITUTIONS
Georgia Institute of
Technology 6
Georgia State University
Medical College of Georgia 2
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 1300000
TRANSFERS CARRYOVER TOTAL
OTHER BETWEEN TOTAL FROM PRIOR FUNDS
FUNDS FUNDS REVENUES YEAR AVAILABLE
312 940 00
46 000 0 0
311 025 0 0
51 260 00
183 069 00
208 098 00
133 398 00
34 900 00
2 630 00
89 100 00
361 117 00
99 943 0 0
126 855 0 0
58 800 00
394444186
16889194
85159253
158736702
259070
7634874
3724582
9517010
35303343
1600978
18268364
3378983
3374851
8441889
00
8577947
9890010
3316636
94392932
2966732
3546100
209202823
1111408418
115755926
342225353
399799525
00 1111408418
00 115755926
00 342225353
00 399799525
30 863 16
7 904 50
6 427 88
37 884 40 00
3 313 36
344 668 32 00
7 833 89
201 686 44 00
138 137 71
217 054 24
374 087 85
346
130
354
184
536
227
660
68
44
375
361
323
442
466
39386
25324
69870
31450
10243
42114
74996
68983
21240
20533
11700
86018
80934
05421
00
00
288579
00
00
00
00
00
1732513
00
00
00
00
00
346 393 86
130 253 24
357 584 49
184 314 50
536 102 43
227 421 14
660 749 96
68 689 33
61 537 53
375 205 33
361 117 00
323 860 18
442 809 34
466 054 21
7500000 194845 179 887 29 25683574 00
2581900 1307346 175 00 3906746 00 3906746
1065000 00 00 1065000 00 1065000
00 322535 00 322535 00 322535
804000 1156603 00 1960603 00 1960603
12105100 1889302 2 468 00 14241202 1 2 50 01 14366203
7464000 00 00 7464000 00 7464000
1560000 1304909 00 2864909 65 873 34 9447243
9348000 2484383 12 208 67 13053250 80 970 70 21150320
00 8 929 92 6892992 00 6892992
8417000 320000 60 531 72 14790172 00 14790172
7943600 1310257 3 652 00 9619057 95 573 37 19176394
207700 52222 18 190 75 2078997 00
26125300 534646 00 26659946 00 26659946
1980000 840000 00 2820000 00 2820000
910203
2223424
00
2223424
1300166400 781145123 475712318 2557023841 26382834 258 346675
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 1982
299
CAPITAL OUTLAY
EXPENDITURES
PERSONAL
SERVICES
OTHER
COSTS
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
41 06504 10 97301914 00 11 11408418 00 11 11408418
00 1 15755926 00 1 15755926 00 1 15755926
00 94015536 2 50036000 3 44051536 1826183 3 42225353
00 J 98682873 00 3 98682873 1116652 3 99799525
00 34981033 00 34981033 341647 34639386
00 13025324 00 13025324 00 13025324
00 35724238 00 35724238 34211 35758449
27914 17702992 00 18430906 544 18431450
00 58357123 00 58357123 4746880 53610243
00 20719073 00 20719073 2023041 22742114
00 48965496 00 48965496 17109500 66074996
00 6277474 00 6277474 591509 6868983
00 5595799 00 5595799 557954 6153753
00 37481958 00 37481958 38575 37520533
00 36013935 00 36013935 97765 36111700
4 69050 27582000 00 32351050 34968 32386018
00 39530634 00 39530634 4750300 44280934
00 45639769 00 45639769 965652 46605421
00 256 510 04
00 37 528 02
00 7 274 87
00 2 536 50
00 19 600 21
00 138 040 20
00 71 654 00
00 19 589 25
00 133 336 76
00 68 929 92
00 144 327 23
00 80 526 96
00 20 103 23
00 266 503 76
00 28 129 00
00 25651004 32570 25683574
00 3752802 1 53944 3906746
00 727487 3 37513 1065000
00 253650 68885 322535
00 1960021 582 1960603
00 13804020 5 62183 14366203
00 7165400 2 98600 7464000
00 1958925 74 88318 9447243
00 13333676 78 16644 21150320
00 6892992 00 6892992
00 14432723 3 57449 14790172
00 8052696 111 23698 19176394
00 2010323 68674 2078997
00 26650376 9570 26659946
00 2812900 7100 2820000
2223424
2223424
2223424
19603468 2265035516 250036000 2534674984 48731691 2583406675SUMMARY OF OTHER EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA302
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
FIeA
Group Insurance
Other Costs
Travel
Supplies and Materials
Repairs and Maintenance
Other Expenditures
Publications and Printing
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
36959674
766229
1099270
6714
11168953
10346464
633987
187821
353202
893308
220615
65500
16831
10211882
222012
575142
154254
1312
48950
1525875
38825173
11175667
11168272
2504525
3687501
14288883
7357489
486922
133134
785776
1790346
80600
31860
775470
742630
6192026
50000840
25457155 7 5457 995
7977545
10398708
18376253
OTHER ORGANIZED ACTIVITIES
93834248
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
Other Costs
Travel
Supplies and Materials
Repairs and Maintenance
Rents Other than Real Estate
Workers Compensation and Indemnitie
Other Expenditures
Publications and Printing
Equipment Purchases
Computer Charges
Per Diem Fees and Contracts
Per Diem and Fees
30715294
1768898
602602
8661
947011
1437562
146078
72880
42075
26 3833
33505
3455295
22310
152958
33095455
6573507
39668962SUMMARY OF OTHER EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES continued
EDUCATION GENERAL AND DEPARTMENTAL SERVICES continued
GRADUATE INSTITUTIONS continued
GEORGIA INSTITUTE OF TECHNOLOGY continued
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
Workers Compensation and Indemnities
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
UNIVERSITY OF GEORGIA
Veterinary Medicine Experiment Station
Agricultural Research
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Other Costs
Travel
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Other Expenditures
Publications and Printing
Equipment Purchases
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Disease Research
Personal Services
Salaries and Wages
Other Costs
Motor Vehicle Equipment Purchases
Supplies and Materials
Equipment Purchases
20784292
1206724
462160
6607
1968535
826890
25910
107000
29219
656034
722993
3210149
214625
582389
6898428
22459783
767083
779207
302235
112401
8741412
1743051
594301
19600
1895674
179372
15242172 37701955 77370917
181532700
22499885
178172789
50000
7050000
6400000 13450000
14955003
13500000 395705374
16501293
17526
1115853
590936
3400616
13605572 5 30106865
1989000
5107405
7096405SUMMARY OF OTHER EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES continued
EDUCATION GENERAL AND DEPARTMENTAL SERVICES continued
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
Veterinary Medicine Experiment Station
Fire Ant Research
Other Costs
Travel
Supplies and Materials
Equipment Purchases
continued
10570
228227
14749347
149BB144 52191414
SPONSORED OPERATIONS
525267705
GRADUATE INSTITUTIONS
GEORGIA INSTITUTE OF TECHNOLOGY
Engineering Extension Division
Advanced Technology Development Center
Personal Services
Salaries and Wages
Employers Contribution for
Retirement
Other Costs
Travel
Supplies and Materials
Rents Other than Real Estate
Other Expenditures
Publications and Printing
Computer Charges
Telecommunications
2578135
274238
302569
10867
5000
36487
24075
15727
53510
2852373
448235
3300608
UNEXPENDED PLANT FUND
528568313
GRADUATE INSTITUTIONS
MEDICAL COLLEGE OF GEORGIA
Capital Outlay Eugene Talmadge Memorial
Hospital Renovations
Other Costs
Equipment Purchases
Per Diem Fees and Contracts
Contracts
S 13180000
236856000 250036000
S8t724t38561305
COMPARISON 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
fo
prog
may
FUNDS AVAILABLE
REVENUES
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
3661900000
4658952900
8320852900
4504983000
1120012000
1907012500
788845400
8320852900
5 3661900000 3972000196 00 686952704
7633900196 686952704
4453922812
1012167758
1512684314
663402454
7642177338

51060188
107844242

8277142
3 1 943 254 281 429 S6 4 6
6 786 755 62
82 771 42
OTHER ORGANIZED ACTIVITIES
ENGINEERING EXPERIMENT STATION
nm4S tal appJyed budget for the Engineering Experiment Station operations of Georgia Institute of Technoloov
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
Agricultural Research
Excess of Funds Available over Expenditures
BUDGETED
492910500
4704298600
5197209100
929114900
1973623500
638090000
1616500600
39880100
ACTUAL
492910500
3662950229
OVER
UNDER
00
1041348371
4155860729 1041348371
902094274
1714172831
652742097
849936386
39668962
4158614550

27020626
259450669
14652097
766564214
211138
1038594550
2753821
by Sl52H7CAuarLnSfavailablfwerffl0nIlfRrf f Edation General Departmental Services were overspent
sniUQisIn Actual tunas available were 1041348371 less than anticipated and actual expenditures were
51038594550 less than approved budget provisions which resulted in expenditures exceeding funds available by 27 538 21UNITS 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 237762400 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
89840000
147922400
237762400
89840000
132311074

222151074
00
15611326
15611326
EXPENDITURES
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
117121900
3500000
74287200
1500000
41353300
237762400
110538367
387998
69733039
143601
41002563
221805568
345506

6583533
3112002
4554161
1356399
350737
15956832
345506
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Institute of Technology provided for expenditures
totaling 1275627400 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
622571300
653056100
622571300
488837118
00
164218982
1275627400
1111408418 164218982
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
1275627400

1111408418 164218982
00 00308 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
GEORGIA STATE UNIVERSITY
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia State University provided for
expenditures totaling 7406000800 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
BUDGETED
S 5087374400
2318626400
7406000800
5405045800
400000000
1350955000
250000000
7406000800
ACTUAL
5087374400
2100062427
OVER
UNDER
00
218563973
7187436827 218563973
5300677114
353538650

104368686
46461350
24706636
43425971
1326248364
206574029
7187038157 218962643
398670 398670
UNEXPENDED PLANT FUND
SI qpriinn1 aPproved budget for the Unexpended Plant Fund of Georgia State University provided for expenditures totaling
5158161600 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows v
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
UNDER
959 622 000 616 00 00 95900000 19855926 115755926 115755926 00 424 424 424 056 056 056 00 74
s 1581 1581 616 616 00 00 74
00
UNITS OF THE UNIVERSITY SYSTEM OP GEORGIA
309
GRADUATE INSTITUTIONS continued
MEDICAL COLLEGE OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of the Medical College of Georgia provided for
expenditures totaling 6116439500 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
3639770000
2476669500
6116439500
3639770000
2162859691
00
313809809
5802629691 313809809
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
3424912600
1145783100
914329800
556414000
50000000
25000000
6116439500
3403783706
1100085780
832353452
396687271
50000840
25457155
5808368204 J
5738513 1
211 456 819 1597 4 28894 97320 76348 26729 840 57155
3080 71296
57 38513
The above comparison indicates that the Satellite Medical Facility Program was overspent in the amount of 840 and
the Special Desegregation Programs were overspent in the amount of 457155 These overexpenditures are in violation of
Section 57 of the Supplemental Appropriations Act of 19811982 as approved March 9 1982UNITS 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
OTHER ORGANIZED ACTIVITIES
EUGENE TALMADGE MEMORIAL HOSPITAL
FUNDS AVAILABLE
ACTUAL
OVER
UNDER
REVENUES
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
2133290300
4033361000
6166651300
00
3900369100
231819400
1974582800
59880000
6166651300
Excess of Funds Available over Expenditures
u JJieOV comParison indicates that Operating Expenses of Educatic
by 590270407 and Operating Expenses of Sponsored Operations
6166651300
2133290300 5
4056053399
00
22692399
6189343699
279874250
22692399
279874250
6469217949
302566649
38 2 997 158 813 198 83 89 5 159 877 995 17 11
20 648 695 532 729 07 12 902 96 704 929 07 12
62 500 273 91 S 833 760 91
2 191 905 5 8 2 191 905 58
General and Departmental Services were overspent
budget provis
rrassrJ JXxs atffaianararjaaisffssastUNITS 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
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
provided for expenditures totaling 424978600 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
424978600
424978600
00
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
10642600 20399871 9757271
11836000 9323236 2512764
1 88000000 1 81532700 6467300
22500000 22499885 115
1 78500000 13500000 1 78172789 13500000 327211 00
4 24978600 4 25428481 449881
449881 4 49881
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 9757271 Actual funds available were the same as anticipated and actual expenditures were 449881 more than
approved budget provisions which resulted in expenditures exceeding funds available by 449881
If all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982312
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
OTHER ORGANIZED ACTIVITIES continued
GEORGIA RADIATION THERAPY CENTER
The total approved budget for the Georgia Radiation Therapy Center operations of the Medical College of Georgia
provided for expenditures totaling 72017100 A comparison of anticipated funds available and budgeted expenditur
actual funds available and expenditures may be summarized as follows
Kpenditures to
FUNDS AVAILABLE
OVER
UNDER
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
30587200 30587200 00
41429900 49138570 7708670
72017100 79725770 7708670
503171 00 5 56446772 S 6129672
217000 00 22326502 626502
720171 00 S 78773274 952496 6756174
952496
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 6129672 and Operating Expenses of Education General and Departmental Services were overspent by 626502 Actual
funds available were 7708670 more than anticipated and actual expenditures were 6756174 more than approved budget
provisions which resulted in funds available exceeding expenditures by 952496 Budget amendments should be filed
whenever additional funds become available so that increased expenditures will not exceed budget provisions
If all budget units 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 Section 57 of the Supplemental Appropriation
Act of 19811982UNITS 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 117493200 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
3520000
113973200
3520000
88705353
00
25267847
117493200 92225353 25267847
117493200 94015536 23477664
1790183 1790183
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 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
EXPENDITURES
Capital Outlay Eugene Talmadge Memorial
Hospital Renovations
Excess of Funds Available over Expenditures
250000000 250000000
250000000 250036000
36000
00
36000
The above comparison indicates that Capital Outlay Eugene Talmadge Memorial Hospital Renovations was overspent in
the amount of 36000 This overexpenditure is in violation of Section 57 of the Supplemental Appropriations Act of
19811982 as approved March 9 1982314 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of the University of Georgia provided for
expenditures totaling 16539488500 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
Office of Minority Business Enterprise
Excess of Funds Available over Expenditures
BUDGETED
9866766000
6672722500
16539488500
10224494300
1850000000
2996617900
1450000000
18376300
16539488500
ACTUAL
9866766000
6312932115
16179698115
OVER
UNDER
00
359790385
359790385
10142505985
1656245253
3050403736
1309934840
18376253
16177466067
2232048

81988315
193754747
53785836
140065160
47

362022433
2232048
hv ssi7 fi comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
7i 86i ACal fUndS allable e S359790385 less than anticipated and actual expenditures were
362022433 less than approved budget provisions which resulted in funds available exceeding expenditures by 2232048
m lf ali bud9etunits und the direction of the Board of Regents of the University System of Georgia collectively had
Act of ilstigsf SXCeSS 9St apprVa1 thev would be in violation of Section 57 of the Supplemental Appropriations
OTHER ORGANIZED ACTIVITIES
AGRICULTURAL EXPERIMENT STATIONS
The total approved budget for the Agricultural Experiment Stations operations of the University of Georgia provided
for expenditures totaling 3046582500 Included in the approved budget are provisions for the regular program and
available anft fricted fds A comparison of anticipated funds available and budgeted expenditures To actual fund
available and expenditures may be summarized as follows auaj tuim
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
1812739300
1233843200
3046582500
1718679300
387500000
727903200
212500000
ACTUAL
1812739300
1087160790
2899900090
1699421205
343082950
712305453
145105709
3046582500 2899915317
OVER
UNDER
00
146682410
146682410

irjL
15227

19258095
44417050
15597747
67394291
146667183
15227UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
315
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OTHER ORGANIZED ACTIVITIES continued
COOPERATIVE EXTENSION SERVICE
The total approved budget for the Cooperative Extension Service operations of the University of Georgia provided for
expenditures totaling 2944245100 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
1765125100
1179120000
2944245100
1765125100
947088949
2712214049

00
232031051
232031051
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
1968155100
459000000
316090000
201000000
2944245100
1933476607
348382296
307638532
122442652
2711940087
273962

34678493
110617704
84 785 514 573 68 48
2323 050 13
2 739 62
MARINE INSTITUTE
The total approved budget for the Marine Institute operations of the University of Georgia provided for expenditures
totaling 90820900 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
49769300
41051600
908209JH
49769300
30849770
80619070
00
10201830
10201830
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
33200900
24600000
l6200on
15400006
32419615
16765362

259 54 488 611 16 82
805 949 75
240 95

781285
7834638
8328816
9938818
10225925
24095
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 8328816 Actual funds available were 10201830 less than anticipated and actual expenditures were 10225925
less than approved budget provisions which resulted in funds available exceeding expenditures by 24095
If all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982UNITS 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 82111900 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
s 68382700 13729200 68382700 11700825 80083525 00 2028375
82111900 2028375
i 53847600 52930670 916930
27302000 27152813 149187
962300 00 962300
82111900 80083483 42 2028417
42
VETERINARY MEDICINE EXPERIMENT STATION
The total approved budget for the Veterinary Medicine Experiment Station of the University of Georgia provided for
expenditures totaling 160355000 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
Operating Expenses
Education General and Departmental Services
Agricultural Research
Disease Research
Fire Ant Research
Excess of Funds Available over Expenditures
160355000 00 160355000 69189 160424189 s 00 69189
160355000 69189
73000000
35355000
30000000
7000000
15000000
160355000
72269558
35962093
30106865
7096405
14988144
160423065
1124
730442
607093
106865
96405
11856
68065
1124
h Sllr comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 607093 and Agricultural Research was overspent by 106865
If all budget units under the direction of the Board of Regents of the University System of Georgia collectively ha
ActeofX19811982S SXCeSS f budget aPProva1 they would be in violation of Section 57 of the Supplemental Appropriati
had
ons
The above comparison also indicates that Disease Research was overspent in the amount of 96405 This overexpenditure
is in violation of Section 57 of the Supplemental Appropriations Act of 19811982 as approved March 9 1982UNITS 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
VETERINARY MEDICINE TEACHING HOSPITAL
The total approved budget for the Veterinary Medicine Teaching Hospital operations of the University of Georgia
provided for expenditures totaling 145136500 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
Excess of Funds Available over Expenditures
35136500 110000000 35136500 103127934 00 6872066
145136500 138264434 6872066
65869700 64011539 1858161
79266800 74252895 5013905
145136500 138264434 00 6872066
00
UNEXPENDED PLANT FUND
REGULAR
The total approved budget for the Unexpended Plant Fund of the University of Georgia Regular provided for expendi
tures totaling 740856700 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
275 7133 000 567 00 00
7408 567 00
7408 567 00

27500000 00
326552317 386804383
354052317 386804383
352987617 387869083
1064700 1064700318
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND continued
AGRICULTURAL EXPERIMENT STATIONS
The total approved budget for the Unexpended Plant Fund of the University of Georgia Agricultural Experiment
Stations provided for expenditures totaling 4360000 A comparison of anticipated funds available and budgeted expendi
tures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
s 43600 00 4360000 00
00 14720663 147 20663
43600 00 19080663 147 20663
s 43600 00 19028711 146 68711
51952 51952
The above comparison indicates that Capital Outlay was overspent by 14668711 Actual funds available were
14720663 more than anticipated and actual expenditures were 14668711 more than approved budget provisions which
resulted in funds available exceeding expenditures by 51952 Budget amendments should be filed whenever additional funds
become available so that increased expenditures will not exceed budget provisions
If all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982
COOPERATIVE EXTENSION SERVICE
The total approved budget for the Unexpended Plant Fund of the University of Georgia Cooperative Extension Service
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
OVER
UNDER
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
00
26666545
26666545
00 26666545 26666545
00 00
The above comparison indicates that Capital Outlay was overspent by 26666545
If all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES
ALBANY STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Albany State College provided for expendi
tures totaling 1015116900 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
628184200 386932700 628184200 370313100 00 16619600
1015116900 998497300 16619600
5 958 358 00 6 057 140 44 98 782 44
1 265 540 00 1 122 534 19 143 005 81
1 798 571 00 1 765 876 40 32 694 60
1 128 700 00 1 066 076 80 62 623 20
10 151 169 00 10 011 627 83 139 541 17
26 654 83 S 26 654 83
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 9878244 Actual funds available were 16619600 less than anticipated and actual expenditures were 13954117
less than approved budget provisions which resulted in expenditures exceeding funds available by 2665483
If all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Albany State College provided for expenditures totaling
35194000 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
312 39 351 94000 00000 94000 31294000 3345386 34639386 34981033 341647 00 554614 554614
351 94000 212967
341647
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
ARMSTRONG STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Armstrong State College provided for expen
ditures totaling 843584000 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
590116300
253467700
843584000
5901 2348 163 970 00 30 s 00 18570670
8250 133 30 18570670
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
5 977 365 00 S 5 977 24152 123 48
346 816 00 222 71730 124 098 70
1 916 801 00 1 877 54024 39 260 7 6
194 435 858 840 00 00 S 8 172 249 46902 96808 16522 22 388 98
8 s 185 871 165 92
22
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Armstrong State College provided for expenditures totaling
12303700 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
46 000 00 46 00000
77 123 037 037 00 00 84 130 25324 25324

123 037 00 130 25324 00
00
721624
721624
00
The above comparison indicates that Capital Outlay was overspent by 721624 Actual funds available were 721624
more than anticipated and actual expenditures were 721624 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 all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
321
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 962768700 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
649341500 649341500 00
313427200 302909863 10517337
962768700 952251363 10517337
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
7 397 536 00 s 7 40397990 644390
140 398 00 13606807 432993
1 768 674 00 1 72564947 4302453
321 079 00 25814171 6293729
9 627 687 00 9 52383915 132552 S 10384785 132552
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 644390 Actual funds available were 10517337 less than anticipated and actual expenditures were 10384785 less
than approved budget provisions which resulted in expenditures exceeding funds available by 132552
If all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982
m322
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
AUGUSTA COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
e no tal aPProved bget for the Unexpended Plant Fund of Augusta College provided for expenditures totaling
31102500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
tures may be summarized as follows
expendi
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
OVER
UNDER
31102500 S 31102500 00
00 4367370 4367370
31102500 35469870 4367370
00 288579 288579
31102500 S 35758449 4655949
31102500 S S 35724238 34211 S S 4621738
34211
sac lf cmPariscm indicates that Capital Outlay was overspent by 4621738 Actual funds available were
tililV ore than anticipated and actual expenditures were 54621738 more than approved budget provisions which
fnnH t fundsavailable exceeding expenditures by S342ll Budget amendments should be filed whenever additional
funds become available so that increased expenditures will not exceed budget provisions
mse lf allbud9et units under the direction of the Board of Regents of the University System of Georgia collectively had
Ac of lSl1982 eXCSSS 96t apprOVa1 they would be ln violation of Section 57 of the Supplemental AppropriationUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
323
SENIOR COLLEGES continued
COLUMBUS COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Columbus College provided for expenditures
totaling 1333289400 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
S 896330000
436959400
1333289400
993049000
35939000
248379300
55922100
1333289400
896330000
411777493
978680512
35028041
2478 464 102 677 90 22
13079 865 65
5 1 209 28

OVER
UNDER
00
25181907
1308107493

25181907
14368488
910959
569010 9454378
s 25302835
120928
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Columbus College provided for expenditures totaling
18910600 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
5126000 5126000 00
13784600 13305450 479150
18910600 18431450 479150
18910600 18430906 479694
544 544
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
FORT VALLEY STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Fort Valley State College provided for
expenditures totaling 1268890400 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
7170 5518 85700 04700 717085700 494640841 00 57163859
5 12688 90400 S 1211726541 57163859
669350500
264724800
186815800
147999300
1268890400
656696978
226587754
1 1 903 265 213 334 74 97
12 001 396 03
115 869 3 8
S

12653522
38137046
35 214 055 658 74 03
687 507 97
s 115 869 3 8
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 3505574 Actual funds available were 57163859 less than anticipated and actual expenditures were 68750797
less than approved budget provisions which resulted in funds available exceeding expenditures by 11586938
If all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Fort Valley State College provided for expenditures
totaling 52326100 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
183069 00 18306900 00
340192 00 35303343 12 84143
523261 00 53610243 12 84143
523261 00 LJ 58357123 4746880 60 47 31023
46HSu
The above comparison indicates that Capital Outlay was overspent by 6031023 Actual funds available were
1284143 more than anticipated and actual expenditures were 6031023 more than approved budget provisions which
esulted in expenditures exceeding funds available by 4746880
If all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
325
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 935968100 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
661576400
274391700
935968100
661576400 268992888 00 5398812
s 930569288 5398812
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
6 868 200 00 6 92308925 54889 25
174 731 00 16711858 7612 42
2 067 608 00 1 96388978 103718 22
249 142 00 25514287 6000 8 7
9 359 681 00 9 30924048 354760 50440 3547 52
60
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 5488925 and Operating Expenses of Sponsored Operations were overspent by 600087 Actual funds available were
5398812 less than anticipated and actual expenditures were 5044052 less than approved budget provisions which
resulted in expenditures exceeding funds available by 354760
If all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia College provided for expenditures totaling
22053800 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
20809800 20809800 00
1244000 1932314 688314
22053800 22742114 688314
22053800 20719073 2023041 1334727
2023041
326
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
GEORGIA SOUTHERN COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia Southern Colleqe provided for
expenditures totaling 2121336000 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
1383334600
738001400
2121336000
1383334600
704703919
OVER
UNDER
00
33297481
2088038519
33297481
i 15 1 572 103 837 785 00 00 15 611 895 232 685 42 95 38 208 395 099 12 05
3 1 424 112 523 215 00 00 3 479 8 92 970 895 38 23 55 219 447 319 38 77
21 213 360 00 20 879 783 601 98 21 333 576 601 02 21
hv J o 7 caparison indicates that Personal Services of Education General and Departmental Services were overspent
by 538395 42 and Operating Expenses of Education General and Departmental Services were overspent by 55 447 38 Actual
funds available were 332974 81 less than anticipated and actual expenditures were 33357602 less than approved
budget provisions which resulted in funds available exceeding expenditures by 60121
If all budget units under the direction of the Board of Regents of the University System of Georgia collectively had
Act ofXfl81198l SXCeSS bUd9et aPprVa1 they WOuld be ln violation of Section 57of the Supplemental Appropriations
UNEXPENDED PLANT FUND
S6 34 3 total approved budget for the Unexpended Plant Fund of Georgia Southern College provided for expenditures totaling
fr I L JLiS ftlClpated funds available and budgeted expenditures to actual funds available and expend9
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
133 398 00 133 398 00 on
500 994 00 527 351 96 26 357 9b
634 392 00 660 749 96 26 357 Qh
634 392 00 489 171 654 995 96 QQ 144 171 737 095
00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
GEORGIA SOUTHWESTERN COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia Southwestern College provided for
expenditures totaling 809529300 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
588965100 220564200 5889651 2023293 00 82 00 18234818
809529300 7912944 82 18234818
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
582850800
32655500
159580900
34442100
809529300
579533270
30981851
152459411 27884396
790858928
435554

3317530
1673649
7121489
6557704
18670372
435554
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Southwestern College provided for expenditures
totaling 5921900 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
3490000 3490000 00
2431900 3378983 947083
5921900 6868983 947083
5921900 6277474 355574
591509 591509
The above comparison indicates that Capital Outlay was overspent by 355574 Actual funds available were 947083
more than anticipated and actual expenditures were 355574 more than approved budget provisions which resulted in funds
available exceeding expenditures by 591509 Budget amendments should be filed whenever additional funds become
available so that increased expenditures will not exceed budget provisions
If all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982 rr 328
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
KENNESAW COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Kennesaw College provided for expenditures
totaling 847148800 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
596524000 5965 24000
250624800 2462 01847
847148800 S 8427 25847
643897700
7498600
185822300
9930200
847148800
640417666
7505905
1838 58 605 277 02 95
8376 118 68
51 139 79

00
4422953
4422953
3480034
7305
19617 41024 98 05
95369 32
51139 79
The above comparison indicates that Personal Services of Sponsored Operations were overspent by 7305 Actual funds
available were 4422953 less than anticipated and actual expenditures were 9536932 less than approved budget
provisions which resulted in funds available exceeding expenditures by 5113979
If all budget units 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 Section 57 of the Supplemental Appropriation
Act of 19811982
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Kennesaw College provided for expenditures totaling
8185500 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
263000
7922500
3185500
00
8185500
8185500
263000 00
4158240 3764260
4421240
1732513
6153753
5595799
557954
3764260
1732513
2031747
2589701
557954
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
329
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 636693400 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
428218000
208475400
636693400
428218000
170771659

598989659
00
37703741
37703741
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
456325100
33337800
113606500
33424000
636693400
4 549013 68 14 237 32
134787 01 198 590 99
1 089604 26 46 460 74
213350 75 120 889 25
5 986755 70 380 178 30
3140 89 3 140 89
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of North Georgia College provided for expenditures totaling
40476000 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
8910000
31566000
40476000
8910000
28610533
37520533
00
2955467
2955467
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditure
40476000

37481958
38575
2994042330
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
SAVANNAH STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
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
S 690728900
325542800
S 1016271700
655696600
71617400
204389700
84568000
1016271700
ACTUAL
690728900
312617298
OVER
UNDER
00
12925502
1003346198 12925502
657779224
64348861
201349697
79559221

2082624
7268539
3040003
5008779
1003037003
309195
13234697
309195
bv S20h82f pIS TrT indicates that Personal Services of Education General and Departmental Services were overspent
UNEXPENDED PLANT FUND
S361 Th7 ttal approved budget for the Unexpended Plant Fund of Savannah State College provided for expenditures totalino
turesbe summaTa olrows d expenditures to actual funds avaxfblHndexpenSr
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
36111700 36111700
OVER
UNDER
36111700 36013935
97765
97765UNITS 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 693401000 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
450680000
242721000
693401000
450680000
228493973
679173973
00
14227027
14227027
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
693401000
359914
679533887
359914
13867113
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
5 379 215 405 792 00 00 5336 140 90361 33007 42501 75461 39 93
1 196 142 934 125 688 010 00 00 00 1192 125 27822 24315 3846 17444 139254 78 85
6 6794 75505 95
58382 583 82
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Southern Technical Institute provided for expenditures
totaling 20250000 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
99 102 943 557 00 00 9994300 22391718 121 00 36018
202 500 00 32386018 121 36018
202 500 00 32351050 34968 121 01050 34968
The above comparison indicates that Capital Outlay was overspont by 12101050 Actual funds available were
12136018 more than anticipated and actual expenditures were 1101050 more than approved budget provisions which
resulted in funds available exceeding expenditures by 34968 Budjet amendments should be filed whenever additional
funds become available so that increased expenditures will not exceed budget provisions
If all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982332
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
VALDOSTA STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Valdosta State College provided for expendi
tures totaling 1441788200 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
942075000
499713200
1441788200
942075000
483910071
1425985071
00
15803129
15803129
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
10 071 931 00 10 100943 47 29012 47
409 899 00 402692 54 7206 46
3 157 586 00 3 043269 72 114316 28
778 466 00 683768 07 94697 93
14 417 882 00 14 230673 29176 80 91 S 187208 29176 20
91
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 2901247 Actual funds available were 15803129 less than anticipated and actual expenditures were 18720820
less than approved budget provisions which resulted in funds available exceeding expenditures by 2917691
If all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Valdosta State College provided for expenditures totaling
40463600 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
126855 277781 404636 00 00 00 12685500 31595434 44280934 39530634 4750300 00 3817334 3817334
404636 00 932966
4750300
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
WEST GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of West Georgia College provided for expendi
tures totaling 1653089700 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
1200403600
452686100
1653089700
1200403600
417080764

1617484364
00
35605336
35605336
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
1251131200
40000000
296958500
65000000
1653089700
12 503 135 09 8 176 91
262 505 01 137 494 99
2 947 152 62 22 432 38
456 318 41 193 681 59
16 169 111 13 361 785 87
5 732 51 5 732 51
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of West Georgia College provided for expenditures totaling
55930000 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
58 500 80000 50000 5880000 40725421 00 9324579
559 30000 46605421 9324579
559 30000 45639769 10290231
965652 965652
334 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES
ABRAHAM BALDWIN AGRICULTURAL COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Abraham Baldwin Agricultural College provided
for expenditures totaling 701119800 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
451120000 4511200 00 S 00
249999800 2399791 69 10020631
701119800 5 6910991 69 10020631
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
457852400
45399000
141302500
56565900
701119800
454058866
45667023
1413 502 223 266 39 52
6912 748 8 0
1 757 11

3793534
268023
63 198 392 39 48
98 449 20
1 757 11
The above comparison indicates that Personal Services of Sponsored Operations were overspent by 268023 and
Operating Expenses of Education General and Departmental Services were overspent by 19839 Actual funds available were
10020631 less than anticipated and actual expenditures were 9844920 less than approved budget provisions which
resulted in expenditures exceeding funds available by 175711
If all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Abraham Baldwin Agricultural College provided for expendi
tures totaling 26617900 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
75 191 000 179 00 00
266 179 00
266 179 00

7500000 18183574 00 934326
25683574 934326
25651004 966896
32570 3 2 570
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
335
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 454322 900 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
3149 1394 05700 17200 314905700 133342448 00 6074752
4543 22900 S 448248148 6074752
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
3315 367 00 3 31517238 19462
225 303 00 18771039 3759261
768 966 00 75861818 1034782
233 593 00 21964239 1395061
4543 229 00 S 4 48114334 6208566
133814 133814
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Albany Junior College provided for expenditures totaling
3836600 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
2581900 1254700 3836600 3836600 S 2581900 1324846 3906746 00 70146 70146
s 3752802 153944 83798 153944
336
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 434767800 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
2 1 511 835 70000 97800 251170000 159689032 00 23908768
4 347 67800 410859032 23908768
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
2 457 552 00 2 38279398 7475802
445 958 00 43919946 675854
i 026 687 00 95428625 7240075
417 481 00 30792194 10955906
4 347 678 00 4 08420163 2438869 26347637 2438869
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Atlanta Junior College provided for expenditures totaling
1065000 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
1065000 1065000
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
1065000

727487 337513
337513 337513UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
337
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 218728600 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available rind 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
158300000
60428600
158300000
56423921

00
4004679
218728600
214723921
4004679
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
149700000
19038900
34989700
15000000
218728600
149360532
17114013
345211 103812 64 05
2113769 14
33470 07
339468
1924887
468536 4618795
7351686
3347007
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Bainbridge Junior College provided for expenditures
totaling 250000 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
Other Revenues Retained
EXPENDITURES
250000
322535
Capital Outlay
Excess of Funds Available over Expenditures
250000

253650
688jJ5
The above comparison indicates that Capital Outlay was overspent by 3650 Actual funds available were 72535 more
than anticipated and actual expenditures were 3650 more than approved budget provisions which resulted in funds available
exceeding expenditures by 68885 Budget amendments should be filed whenever additional funds become available so that
increased expenditures will not exceed budget provisions
If all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982338
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
BRUNSWICK JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Brunswick Junior College provided for
expenditures totaling 345624000 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
230300000
115324000
345624000
230300000
110915769

341215769
00
4408231
4408231
2364166 00 2 34596846 18 19754
327634 00 31386125 13 77275
540788 00 55214892 11 36092
223652 00 20015111 23 50089
3456240 00 5 3 41212974 2795 s 44 11026
2795
The above comparxson indicates that Operating Expenses of Education General and Departmental Services were overspent
by 1136092 Actual funds available were 4408231 less than anticipated and actual expenditures were 4411026 less
than approved budget provisions which resulted in funds available exceeding expenditures by 2795
If all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982
UNEXPENDED PLANT FUND
e0tal aPProved budget for the Unexpended Plant Fund of Brunswick Junior College provided for expenditures totaling
2024000 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
804000 1220000 2024000 804000 1156603 1960603 1960021 582 00 63397 63397
2024000 63979
582
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 574684500 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
s 3672 2073 90000 94500 367290000 193674122 00 13720378
5746 84500 560964122 13720378
4 057 888 00 3 981327 68 76 560 3 2
205 006 00 184383 86 20 622 14
1 047 254 00 1 020747 06 26 506 94
436 697 00 389725 72 46 971 28
5 746 845 00 5 576184 33456 32 90 170 33 660 456 68
90
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Clayton Junior College provided for expenditures totaling
13870000 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
12105100 12105100 00
1764900 2136102 371202
13870000 14241202 371202
00 125001 125001
13870000 14366203 496203
13870000 13804020 65980
562183 562183
340
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
DALTON JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Dalton Junior College provided for expendi
tures totaling 368180700 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
s 250991000 117189700 368180700 2509 1117 91000 79200 00 5410500
s 3627 70200 5410500
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
238605400 2 39503680 898280
33156200 31124832 2031368
85415100 83435364 1979736
11004000 8681432 2322568
368180700 3 62745308 24892 S 5435392
24892
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 898280 Actual funds available were 5410500 less than anticipated and actual expenditures were 5435392 less
than approved budget provisions which resulted in funds available exceeding expenditures by 24892
If all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Dalton Junior College provided for expenditures totaling
7464000 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
EXPENDITURES
7464000
7464000
00
Capital Outlay
Excess of Funds Available over Expenditures
7464000 7165400 298600
298600 298600
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 133920000 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
116380000
17540000
133920000
116380000 00
17975396 435396
134355396 5 435396
1002 32500 00 s 1 00057683 24000 174817 24000
324 87500 32966978 479478
12 00000 1304851 104851
1339 20000 1 34353512 433512
1884 1884
The above comparison indicates that Personal Services of Sponsored Operations were overspent by 24000 Operating
Expenses of Education General and Departmental Services were overspent by 479478 and Operating Expenses of Sponsored
Operations were overspent by 104851 Actual funds available were 435396 more than anticipated and actual expendi
tures were 433 512 more than approved budget provisions which resulted in funds available exceeding expenditures by
1884 Budget amendments should be filed whenever additional funds become available
If all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Emanuel County Junior College provided for expenditures
totaling 8 942 300 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
1560000 7382300 1560000 1304909 00 6077391
8942300 2864909 6077391
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
00
8942300
6582334
9447243
6582334
504943
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
8942300

1958925
7488318
6983375
7488318342
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
FLOYD JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Floyd Junior College provided for expendi
tures totaling 5376033200 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
262066000 5
113967200
376033200
262066000
111190277

373256277
00
2776923
2776923
252454400 22235600 2 53157260 21673394 5 702860 562206
81227900 20115300 79548148 18836289 1679752 1279011
376033200 3 73215091 41186 S 2818109
41186
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 702860 Actual funds available were 2776923 less than anticipated and actual expenditures were 2818109 less
than approved budget provisions which resulted in funds available exceeding expenditures by 41186
If all budget units 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 Section 57 of the Supplemental Appropriations
Act Of J yoLX98i
UNEXPENDED PLANT FUND
oioo ThS total approved budget for the Unexpended Plant Fund of Floyd Junior College provided for expenditures totaling
22818500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
9348000
13470500
22818500
00
22818500
22818500

OVER
UNDER
9348000
3705250
13053250
8097070
21150320
13333676
7816644
00
9765250
9765250
3097070
1668180
9484824
J78 16644UNITS OF THE UNIVERSITY SYSTEM OP GEORGIA
343
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 331759300 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
236160000
95599300
331759300
236160000
87503679
323663679
00
8095621
8095621
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
247053100
10364900
66022200
8319100
331759300
245328207
8678942
60537265
9108883

1724893
1685958
5484935
789783
323653297 8106003
10382 10382
The above comparison indicates that Operating Expenses of Sponsored Operations were overspent by 5789783 Actual
funds available were 8095621 less than anticipated and actual expenditures were 8106003 less than approved budget
provisions which resulted in funds available exceeding expenditures by 10382
If all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Gainesville Junior College provided for expenditures
totaling 6475500 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
5 6000000 6000000 S 00
475500 892992 417492
S 6475500 6892992 417492
6475500 6892992 417492
00 00
The above comparison indicates that Capital Outlay was overspent by 417492 Actual funds available were 417492
more than anticipated and actual expenditures were 417492 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 all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982344
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
GORDON JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Gordon Junior College provided for expendi
tures totaling 271822600 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
202180000 5 2021 80000
69642600 632 33635
271822600 2654 13635
00 6408965
6408965
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
187186400
9277600
66358600
9000000
271822600
174351487
8998001
70475488
6694400
260519376
4894259

12834913
279599
41 23 168 056 8 8 00
113 032 24
48 942 59
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 4116888 Actual funds available were 6408965 less than anticipated and actual expenditures were 11303224 less
than approved budget provisions which resulted in funds available exceeding expenditures by 4894259
If all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Gordon Junior College provided for expenditures totaling
14790200 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
8417000
6373200
14790200
14790200

8417000
6373172
14790172
14432723
357449
00
28
28
357477
357449
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
345
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 expendi
tures totaling 466134200 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
314870000
151264200
466134200
314870000
149945538
464815538
00 1318662
1318662
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
3430320 00 5 3 47513734 4481734
179899 00 19159181 1169281
922973 00 86782101 5515199
128150 00 10834116 1980884
4661342 00 4 64289132 1845068
526406 526406
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 4481734 and Personal Services of Sponsored Operations were overspent by 1169281 Actual funds available were
1318662 less than anticipated and actual expenditures were 1845068 less than approved budget provisions which
resulted in funds available exceeding expenditures by 526406
If all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Macon Junior College provided for expenditures totaling
19159800 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
7943600
11216200
19159800
7943600 00
1675457 9540743
9619057
9540743
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
00
9557337
9557337
19159800
19176394
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
19159800

8052696
11123698
11107104
11123698346 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 430386400 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
336715500 336715500 00
93670900 95271406 1600506
430336400 431986906 1600506
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
325102800
3655700
80582700
21045200
430386400
330155914
3622038
757 208 947 707 12 73
4304 434 37
15 434 69

5053114
33662
4787988 174427
5 57037
S 1543469
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 5053114 Actual funds available were 1600506 more than anticipated and actual expenditures were 57037 more
than approved budget provisions which resulted in funds available exceeding expenditures by 1543469 Budget amend
ments should be filed whenever additional funds become available
If all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Middle Georgia College provided for expenditures totaling
1848800 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
207700 207700 00
1641100 1871297 230197
1848800 2078997 230197
1848800 2010323 161523
68674 68674
The above comparison indicates that Capital Outlay was overspent by 161523 Actual funds available were 230197
more than anticipated and actual expenditures were 161523 more than approved budget provisions which resulted in funds
available exceeding expenditures by 68674 Budget amendments should be filed whenever additional funds become available
so that increased expenditures will not exceed budget provisions
If all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
347
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 430726100 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
256150000
174576100
430726100
256150000
159064894

415214894
00
15511206
15511206
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
250715400
36507500
78482400
65020800
4 30726100
250564643
31301109
75261021 58081426
s 415208199
6695

150757
5206391
3221379
6939374
15517901
6695
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of South Georgia College provided for expenditures totaling
26656900 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
26125300
531600
26656900
26125300
534646
26659946
00
3046
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
266 56900

26650376
9570 348
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
WAYCROSS JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Waycross Junior College provided for expendi
tures totaling 146429300 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
117460000 28969300 117460000 27457082 00 1512218
146429300 144917082 1512218
EXPENDITURES
Personal Services
Education General and Departmental Services
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
1062200 00 104334250 1885750
333435 00 31977466 1366034
68658 00 5618629 1247171
1464293 00 141930345 2986737 S 4498955
2986737
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Waycross Junior College provided for expenditures totaling
2820000 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
1980000
840000
2820000
2820000

1980000
840000
2820000
2812900
7100
00 00
00
7100
7100
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
349
COMPARISON OF APPROVED BUDGET TO 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 5296286200 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
91086200
205200000
296286200
91086200
190113439

281199639
00
15086561
15086561
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
82656200 75811419 6844781
67280000 75000523 7720523
59430000 50022246 9407754
86920000 80365451 6554549
296286200 281199639 15086561
00 00
The above comparison indicates that Personal Services of Sponsored Operations were overspent by 7720523 Actual
funds available were 15086561 less than anticipated and actual expenditures were 15086561 less than approved budget
provisions
If all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Skidaway Institute of Oceanography provided for expendi
tures totaling 2200000 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
1300000 900000 1300000 923424
2200000 2223424
2200000 2223424
00
00
23424
00
The above comparison indicates that Capital Outlay was overspent by 23424 Actual funds available were 23424 more
than anticipated and actual expenditures were 23424 more than appivec budget provisions Budget amendments should be
filed whenever additional funds become available so that increased expenditures will not exceed budget provisions
If all budget units 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 Section 57 of the Supplemental Appropriations
Act of 19811982
UNIVERSITY OF GEORGIA LIBRARIES
3 BIDfi 05357 35fe7