REPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1983
Received
JAN 24 1984
DOCUMENTS
UGA iES
U wv Wv
State Auditor
REPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1983
V wv State Auditor

iv
WILLIAM M NIXON
STATE AUDITOR
Ppartment of uotta
270 WASHINGTON STREET
ROOM 214
ilnntn BeavQin 30334
December 30 1983
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 1983
Section I of this volume shows the Combined Balance Sheet of all State
agencies and units of the University System of Georgia and the Combined Statement
of Changes in Fund Balances for all governmental fund types of all State agencies
and current funds and unexpended plant funds of all 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
tt 0
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
COMBINED STATEMENT OF CHANGES IN FUND BALANCES ALL GOVERNMENTAL FUND TYPES OF
ALL STATE AGENCIES AND CURRENT FUNDS AND UNEXPENDED PLANT FUNDS OF ALL 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 TS PLEDGED
32
36
40
44
50
51
58
63
64
66
68
69
70
71
73
74
78
83
86
92
101
106
122
136
141
142VI 11
TABLE OF CONTENTS
SECTION II continued
ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM continued
GEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
Combined Balance Sheet All Funds
Statement of Cash Receipts and Disbursements
PUBLIC TRUST FUNDS
Balance Sheet by Spending Units
PRIVATE TRUST FUNDS BY SPENDING UNITS
Federal Income Tax
State Income Tax
Retirement and Insurance Contributions
Other Private Trust Funds
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
Governor s Emergency Fund
Planning and Budget Office of
Grants State Aid
To Counties
To Incorporated Municipalities
Highway Safety Office of
Human Resources Department of
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Appellate Court Reports
Court Reporting of the Judicial Council Board of
Judicial 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
158
159
162
167
171
174
181
184
185
186
186
187
188
189
190
191
192
193
196
196
198
199
199
200
200
200
201
202
202
203
203
204
205
208
209
209
210
210
211
211
212
212
212
213
213
214
216
217
218
220
221
222
223
224
225
226
227
227
SECTION III
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
GENERAL COMMENTS
COMBINED BALANCE SHEET OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
233
244TABLE OF CONTENTS
SECTION III continued
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA continued
CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES OF ALL UNITS OF
THE UNIVERSITY SYSTEM OF GEORGIA
NOTES TO FINANCIAL STATEMENTS
BALANCE SHEET BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA BY FUNDS
Resident Instruction Fund
Other Organized Activities
Restricted Funds
Auxiliary Enterprises
Loan Funds
Endowment Funds
Unexpended Plant Fund
Expended Plant Fund
Agency Funds Student Activities
Agency Funds Private Trust
STATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
Resident Instruction Fund
Other Organized Activities
Restricted Funds
Auxiliary Enterprises
Loan Funds
Endowment Funds
Unexpended Plant Fund
Expended Plant Fund
Agency Funds Student Activities
Agency Funds Private Trust
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY UNITS OF
THE UNIVERSITY SYSTEM OF GEORGIA
Resident Instruction Fund
Other Organized Activities
Auxiliary Enterprises
Unexpended Plant Fund
SUMMARY OF OTHER EXPENDITURES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
248
254
258
260
263
264
266
267
268
270
272
274
278
282
284
286
290
292
294
298
300
302
304
306
308
310
314
318
320
321
324
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
3 51
352
353
354
355
356
357
358
359
TABLE 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 Sports Hall of Fame Board
Georgia Student Finance Authority
Georgia World Congress Center Authority George L Smith II
Herty Foundation
Jekyll Island State Park Authority
Lake Lanier Islands Development Authority
North Georgia Mountains Authority
Stone Mountain Memorial Association
State Tollway Authority
OTHER UNITS
District Attorneys Retirement System
Georgia Firemens Pension Fund
Judges of the Probate Courts Retirement Fund of Georgia
Peace Officers Annuity and Benefit Fund of Georgia
Sheriffs Retirement Fund of Georgia
Superior Court Clerks Retirement Fund of Georgia
Superior Court Judges Retirement SystemGENERAL 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 1983
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 in the amount of 2241312860 has been reserved for the Midyear Adjustment Reserve At Juiv 30 1983
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 30 198 3COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
OF
ALL STATE AGENCIES AND UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1983
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
GENERAL
BUDGET
STATE
REVENUE
COLLECTIONS
DEBT
SERVICE
CAPITAL
PROJECTS
3747463273 7340158315 120817855 2585447 19113563
55194524039 1774752559 41469794751
105441657330
1323384545 58106310282
106931641
Total Assets
60265371857 170995057568 120817855 1777338006 41450681186
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
Designated for 1983 Appropriation
to Department of Transportation
Midyear Adjustment Reserve
Revenue Shortfall Reserve
Federal Funds Matching Funds and
Other
State Revenue Collections
Unfunded
Debt Service Fund
Capital Projects
Resident Instruction Fund Other
Organized Activities and
Auxiliary Enterprises
Public Trust Funds
Private Trust and Agency Funds
Unreserved
Designated for Subsequent Years
Expenditures
Total Fund Equity
106653981615
58024058997 1323384545
58024058997 107977366160
2241312860
63017691408
1560500
1560500
120817855
1775777506
414506811
2241312860 63017691408 120817855 1775777506 4145068116
Total Liabilities and
Fund Equity
60265371857 170995057568 120817855 1777338006 41450681188
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 1983
ACCOUNT GROUPS
FIDUCIARY FUND TYPES
PUBLIC
TRUST
PRIVATE TRUST
AND AGENCY
S 38809443504 19631312620
400105476992
8067473938
GENERAL
FIXED
ASSETS
92500393141
GENERAL
LONGTERM
DEBT
S 1775777506
97119222494
UNITS OF THE
UNIVERSITY
SYSTEM
OF GEORGIA
8767655359
4846353047
6905635374
128644330022
TOTALS
Memorandum Only
1983
78400322810 8 5537066413
503390901388
120414766642
59429694827
106931641
221144723163
1775777506
97119222494
438959580543
92499717175
58679415513
36520499
195561287338
3768802463
82918197537
446982394434 19631312620 92500393141 98895000000 149163973802 1081782340471 957960587481
591285099
591285099
5008081844 112253348558 92939025206
82251285 59429694827 58679415513
98895000000
98895000000
1560500
98895000000
1560500
86687000000
5090333129 270579603885 238307001219
S 92500393141
128644330022 221144723163 195561287338
37844701
00
2241312860
00
63017691408
120817855
1775777506
41488525889
1474857289
3378009361
1743916202
56541177957
152418098
3768802463
39224124258
446391109335
19631312620
4844843452 4844843452 4215730115
7159336338 453550445673 397104258830
595054491 20226367111 14199142252
446391109335 19631312620 92500393141
2792231669
2792231669
2289862099
144073640673 811202736586 719653586262
446982394434 19631312620 92500393141 98895000000 149163973802 108178234047 957960587481COMBINED STATEMENT OF CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES OF ALL STATE AGENCIES
AND
CURRENT FUNDS AND UNEXPENDED PLANT FUNDS OF ALL UNITS
OF THE UNIVERSITY SYSTEM OF GEORGIA
YEAR ENDED JUNE 30 1983COMBINED STATEMENT OF CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES OF ALL STATE AGENCIES
AND
CURRENT FUNDS AND UNEXPENDED PLANT FUNDS OF ALL UNITS
OF THE UNIVERSITY SYSTEM OF GEORGIA
YEAR ENDED JUNE 30 1983
STATE
REVENUE
COLLECTIONS
FUND BALANCES JULY 1 198 2
Reserved
Unreserved
Designated
Federal Revenue Sharing Funds
For Subsequent Years Expenditures
Surplus
State Funds
6596782852 S 56 541177957 152418098
6596782852 56 541177957
152418098
ADDITIONS
Due from Other Funds
Midyear Adjustment Reserve
Revenue Shortfall Reserve
Units of the University System of Georgia
Adjustments to Prior Years Receivables
Payables Revenues and Expenditures
Excess of Funds Available over Expenditures
1323384545
82251285
3137076004
917928315 63291458948
8838095712 123051964194 S
120817855
273235953
DEDUCTIONS
Due to Other Funds
Midyear Adjustment Reserve
Revenue shortfall Reserve
Budget Fund
Unreserved Fund Balance Surplus
Returned to
General Fund
Board of Regents
Fund Balances Carried Over from
Prior Years as Funds Available
6596782852
1323384545
2494472586
56216415655
6596782852 60034272786
152418098
152418098
FUND BALANCES JUNE 30 1983
2241312860 S 63017691408 S 120817855
The accompanying notes are an integral part of these financial statements
mmmBCOMBINED STATEMENT OF CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES OF ALL STATE AGENCIES
AND
CURRENT FUNDS AND UNEXPENDED PLANT FUNDS OF ALL UNITS
OF THE UNIVERSITY SYSTEM OF GEORGIA
YEAR ENDED JUNE 30 1983
11
DEBT
SERVICE
CAPITAL
PROJECTS
UNITS OF THE
UNIVERSITY SYSTEM
OF GEORGIA
1983
TOTALS
Memorandum Only
1982
3768802463 S 3916 9477346 S 4270377027 110499035743 72004656802
2085041052
00
2085041052
141821573
1824220132
8725422033
3768802463 39169477346 S 6355418079 112584076795 82696120540
1775777506
41450681188
396511684
4244233958
1323384545
00
82251285
3533587688
111800897770
00
1680178577
00
4099792241
106710771947
5544579969 80620158534 10996163721 229324198083 195186863305
82251285
1323384545
00
82251285
2494472586
00
00
1680178577
00
2786974142
50956101
3768802463 39169477346 3475253794 109379150 208 78084677690
S 3768802463 3916 9477346 3557505079 S 113279258624 82602786 510
1775777506 414506811
7438658642 S 116044939459 112584076795
13
SECTION II
REPORT OF THE STATE AUDITOR OF GEORGIA
ALL STATE AGENCIES
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM

f
w Mffsr GENERAL COMMENTS
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 1983
FINANCIAL CONDITION
A Combined Balance Sheet of All Fund Types and Account Groups is presented on pages 32 and 33 of this report
The Balance Sheet of the Department of Administrative Services Fiscal Division Funding and Custody Accounts as
presented on page 68 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 83 shows there was an unreserved fund
balance surplus of the Budget Funds of 1241133260 which is due to the Midyear Adjustment 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
1983
1982
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
Good Faith Deposit Received in Prior Year
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
351659663830
177956602655
901043419
16489532
395687429
12510235156
527642347
46151584471
590118948839
89224163489
373403245774
1355656999
658154526
971135325
1351733733
4406206414
1726276513
4329298374
28269917501
82288934683
5233178050
7382000000
8037885750
329165194484
139993813387
1041455304
14215117
446980699
13614174704
367124193
63271210421
547914168309
82288486580
345364424649
1473255337
840638376
988871973
1463370066
4075897301
1715907505
4038880992
25463904975
77861185851
5756262600
3907000000
4804884125
608637787131 560042970330
18518838292 12128802021
105827510321
2494472586
19590000000
00
232620000
1603860803
74947818125
2786974142
37678500000
232620000
00
1260 755 021 04
1075 566 6 38 12
46 06 3 224 86
5 478 521 31
5 1150 980 601 36
S 1029 692 581 15
43 396 531 13
18
GENERAL COMMENTS
GENERAL OBLIGATION BONDS
In November of 1972 the voters of the State of Georgia approved a comprehensive amendment to the Constitution of 194 5
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 151 of this report
This schedule shows that General Obligation bonds outstanding on June 30 1983 amounted to 98895000000
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 154 through 156 of this report
This schedule which includes defeased Georgia Education Authority Schools bonds shows that Authority bonds out
standing at June 30 1983 amounted to 4736 5400000
GENERAL
A schedule of Other expenditures by spending units showing the project activty is presented on yages 122 through
134 of this report This classification represents expenditures from funds appropriated by the Gene al 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 184 through 227 of this report
Unit reports of all spending units with fuller detail and analysis are on file in the State Auditors office and are
open to public inspection
AUDIT FINDINGS
Unusual comments made in the individual audit reports excluding units of the University System by spending units are
quoted as followsGENERAL COMMENTS
AUDIT FINDINGS continued
AGRICULTURE DEPARTMENT OF
OVER REIMBURSEMENT OF FEDERAL GRANT FUNDS PRIOR YEAR
The audit report for the year ended June 30 1982 called attention to an over reimbursement of 3090129 by the
Federal Government on the Wholesome Meat Act Program Grant No 1237332681 In the year under review the Department
of Agriculture reimbursed this overpayment by applying the overpayment to cash draws of Federal funds earned on the
Federal Grant award in effect during the current State fiscal year
UNSUPPORTED CHARGES TO FEDERAL GRANT
In the year under review the Department of Agriculture entered into a CETA Program Operations Contract Agreement
No 3031100000 through the Georgia Department of Labor on behalf of the U S Department of Agriculture Statistical
Reporting Service Reimbursement requests were submitted by the Statistical Reporting Service to the Department of
Agriculture for payment As part of our examination we reviewed the reimbursement requests and found that charges in
the amount of 5600 were unsupported by proper documentation We therefore question the 5600 payment made by the
Department of Agriculture to the U S Department of Agriculture Statistical Reporting Service which is charged against
Contract Agreement No 3031100000
CONSERVATION
FORESTRY COMMISSION GEORGIA
OVERPAYMENT OF RURAL COMMUNITY FIRE PROTECTION GRANT
In the year under review the Rural Community Fire Protection grant to the City of Hazlehurst was overpaid in the
amount of 16750 This overpayment of 16750 is reflected as an account receivable unit report
NATURAL RESOURCES DEPARTMENT OF
PRIOR YEARS FINDINGS
CASH SHORTAGE DEPARTMENT OF MINES MINING AND GEOLOGY
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 1983
COASTAL RESOURCES DIVISION INVESTIGATION
The audit report for the year ended June 30 198 2 called attention to an outofcourt settlement of a civil action
filed against Dr Robert Reimold Director of the Coastal Resources Division The settlement of 503949 was deposited
by the Department of Natural Resources in the period under review and is shown on Exhibit B of unit report
QUESTIONABLE CHARGES TO FEDERAL GRANTS
The audit report for the year ended June 30 1982 called attention to questionable charges on the following grants
Commerce Department of
National Oceanic and Atmospheric Administration
Coastal Zone Management Act of 1972 PL 92583
Estuarine Sanctuaries
Grant No NA80AADCZ116 5
Environmental Protection Agency
Office of Water and Waste Management
Clean Water Act PL 95217
Water Pollution Control Grants
Grant No 1004130812
345805
355259GENERAL COMMENTS
AUDIT FINDINGS continued
CONSERVATION continued
NATURAL RESOURCES DEPARTMENT OF continued
PRIOR YEARS FINDINGS continued
QUESTIONABLE CHARGES TO FEDERAL GRANTS continued
As a result of a review by the Department of Commerce the Department of Natural Resources refunded 77800 which is shown
on Exhibit B of unit report The remaining 5268005 was transferred from Reserved Fund Balance Contingency for Audit
Exceptions on Federal Programs to Unreserved Fund Balance Surplus and will be remitted to the Department of Administrative
Services Fiscal Division The S9454 is reflected as reserved fund balance on Exhibit A of unit report
UNSUPPORTED CHARGES TO FEDERAL GRANTS
The audit report for the year ended June 30 1982 called attention to unsupported charges on the following grants
Commerce Department of
N onal Oceanic and Atmospheric ministration
earch and Sanctuaries Act of 72 PL 92532
national Marine Sanctuaries
Grant No NA81AACZ098 5 5317
Interior Department of the
Fish and Wildlife Service
Federal Aid in Sport Fish Restoration Act of 1950
DingellJohnson Program
Project No F259 5
Project No F269
116997
3446
125760
The Department of Natural Resources repaid 120443 to the Department of Interior through reduction in claims on letter of
credit reimbursement requests on Federal grants in effect during State fiscal year 1983
REPAYMENT OF FEDERAL AUDIT EXCEPTIONS
The audit report for the year ended June 30 1982 called attention to the Department of Natural Resources repaying
various Federal audit exceptions by reducing claims for reimbursements on Federal grants in effect during State fiscal year
1982 without reducing grant fund availability As a result the Department of Natural Resources requested reimbursements in
excess of the remaining contract balances on the following grants
Interior Department of
Fish and Wildlife Service
Federal Aid in Sport Fish Restoration Act of 1950
DingellJohnson Program
Project No F289 4100
Federal Aid in Wildlife Restoration Act of 1937
PittmanRobertson Program
Project No W637
Project No W3621
2200
315100
321400
The Department of Natural Resources repaid the 321400 to the Department of Interior through reduction in claims on letter
of credit reimbursement requests on Federal grants in effect during State fiscal year 1983
STATE REVENUE COLLECTIONS FUND
LICENSING AND BOAT REGISTRATION UNIT INVESTIGATION
in the year under review the Department of Natural Resources and the Georgia Bureau of Investigation conducted an
investigation into discrepancies involving cash deposits at the Licensing and Boat Registration Unit in Tucker Georgia
The investigation resulted in the dismissal of an employee and revealed cash shortages of 175000 The Department of
Natural Resources requested reimbursement from the Public Employees Blanket Bond No 80856866 and received the funds in
the subsequent fiscal year Receipt of these funds will be reflected in the audit report for fiscal year ending
June 30 1984GENERAL COMMENTS
AUDIT FINDINGS continued
DEFENSE DEPARTMENT OF
INVENTORY OF SUPPLIES
In the year under review it was found that the Department of Defense had an unrecorded warehouse inventory of consum
able supplies for repairs and maintenance of National Guard Armories The books and records of this inventory were of such
poor quality that it was impossible to determine an accurate value of this inventory The following deficiencies were
revealed during our examination
1 Purchases were not added to the inventory control records on a timely basis
2 No value was assigned to the supplies on the inventory control records when received
3 Location of the supplies could not be determined on the inventory control records
4 The Department of Defense had no interim or internal procedures to test periodically the accuracy
of the inventory control records
5 No physical inventory had been taken as of June 30 1983 to determine an accurate count or
value of this inventory
These deficiencies were brought to the attention of the officials of the Department of Defense and appropriate
administrative action should be taken to correct these deficiencies
EDUCATION
EDUCATION DEPARTMENT OF
CASH MANAGEMENT OF FEDERAL FUNDS
Federal regulations require that recipients of Federal grant awards establish and maintain cash management controls to
minimize the time elapsed between the transfer of funds from the U S Treasury and the disbursement of funds by the grantee
Our audit procedures therefore included a study and evaluation of the accounting policies and procedures utilized by the
Department of Education as they relate to cash management of Federal funds Our study and evaluation disclosed the
following deficiencies
1 In many instances Federal funds drawn on letters of credit were in excess of funds needed to cover
actual disbursements made
2 Federal funds drawn to fund specific Federal grants in many instances were used to fund expendi
tures for Federal programs other than those for which the funds were drawn
The Department of Education should implement sufficient controls to ensure that Federal funds drawn are not in excess
of cash needs and further ensure that funds drawn are utilized for only those programs for which they were drawn
ACCOUNTING DEFICIENCIES RELATIVE TO FEDERAL GRANT AWARDS
Our examination included a study and evaluation of accounting controls and procedures utilized by the Department of
Education in the recording of revenues and expenditures applicable to Federal grant awards on a grant by grant basis
This study and evaluation disclosed that the accounting controls and procedures utilized were insufficient to meet the
requirements of the various Federal grantor agencies and the requirements set forth in Attachment P of 0MB Circular
A102 Deficiencies noted were
1 Matching requirements for programs partly funded by Federal grants were not tabled in the
accounting records and the records did not contain sufficient evidence to enable the auditors to
determine if the appropriate matching requirements were being met on a grant by grant basis
2 Funds drawn under Letter of Credit Agreements to fund specific Federal grant awards were in many
instances not correctly credited to the corresponding Federal accounts receivable
The Fiscal Accounting and Control System FACS provides the capability of recording revenues and expenditures
associated with Federal projects in the appropriate Federal and State matching percentages by the use of project and fund
source identifiers This is accomplished by establishing the correct percentages for each grant in the data base tables
All transactions encoded to project identifiers are then automatically processed in accordance with grant requirements
Recommendations relative to usage of fund source and project indicators as prescribed in the Accounting Procedures and
Instructions manual for State Departments and Institutions published by the Department of Audits have been made to the
management of the Department of EducationGENERAL COMMENTS
AUDIT FINDINGS continued
EDUCATION continued
EDUCATION DEPARTMENT OF continued
ACCOUNTING DEFICIENCIES RELATIVE TO FEDERAL GRANT AWARDS continued
Because of the accounting deficiencies our examination disclosed as stated in the preceding paragraphs we were unable
to satisfy ourselves that the Department of Education has met all requirements of individual Federal grant awards and that
the revenues accounts receivable and unearned reserved fund balances recorded on the accounting records and shown on
Exhibit I of unit report were reliable and accurate Therefore our opinion of the financial statements presented in
unit report is subject to the effects of such adjustments if any as might have been determined to be necessary had the
deficiencies described above not existed
EQUIPMENT INVENTORY
Our examination included a review of equipment inventory records of the Department of Education Utilizing a sample
of equipment purchases for the year under review we noted the following deficiencies
1 A large number of the items selected could not be traced to the equipment inventory records
2 Equipment purchased with Federal funds was not properly identified as Federal equipment on the
inventory records or by affixed decal
The Department of Education should establish adequate procedures to ensure that equipment purchases are recorded on the
inventory records in a timely manner and sufficient information is reflected on the records relative to the funding of
purchases with further identification shown on the affixed decal in order that better control may be maintained and also
meet compliance requirements as set forth in Attachment N of OMB Circular A102
SOUTH GEORGIA VOCATIONALTECHNICAL SCHOOL
Our examination disclosed a serious deficiency in cash management at the South Georgia VocationalTechnical School
Prenumbered cash receipts could not be reconciled to bank deposits made and cash on hand Bank deposits should be made
intact on a timely basis reconciled to prenumbered receipts and appropriate remittances should be made to the central
office of the Department of Education It is the responsibility of the Department of Education to implement internal
controls to alleviate this problem
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF
SCOPE OF EXAMINATION
The disbursements of the Employees Health Benefit 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 maintained 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 adjustments 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
PRIOR YEARS DEFICIT
The audit report for the year ended June 30 1982 reflected that the Board of Regents had a deficit fund balance of
80604797 prior to the inclusion of the fund balances surplus or deficit of the individual units of the University
System In the year under review the individual units of the University System returned to the Board of Regents
76386093 which was the fund balances surplus of the institutions as June 30 1982 and 441415 which was the
uncommitted Regents Scholarship funds at the institutions at June 30 1982GENERAL COMMENTS
AUDIT FINDINGS continued
EDUCATION continued
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF continued
PRIOR YEARS DEFICIT continued
After taking into consideration the surplus funds returned from the institutions the Board of Regents of the
University System of Georgia had a deficit fund balance of 3777289 for the year ended June 30 1982 This deficit fund
balance is in violation of Section 451287 of the Georgia Code which provides as follows
Requirement of authorization of payments and obligation liability of persons authorizing payments or
receiving payments in violation of provisions of part No payment shall be made and no obligation shall
be incurred against any appropriation unless such payment or obligation has been authorized as provided
in this part Every official authorizing payments in violation of this part or taking part therein
and every person receiving such payment or any part thereof shall be jointly and severally liable to
the state for the full amount so paid or received Code 1933 40419 enacted by Ga L 1962 p 17 1
CURRENT YEARS DEFICIT
On June 30 1983 the Board of Regents had a deficit fund balance of 100146273 prior to the inclusion of the fund
balances surplus or deficit of the individual units of the University System On June 30 1983 the individual units of
the University System had fund balances surplus of 82251285 and uncommitted Regents Scholarship funds of 265990
After taking into consideration the surplus funds which will be returned from the institutions the Board of Regents
of the University System of Georgia had a deficit fund balance of 17628998 for the year ended June 30 1983 This
deficit fund balance is in violation of Section 451287 of the Georgia Code as quoted above
LIABILITY SELFINSURANCE FUND
A selfinsured program of professional liability insurance for its employees eff ive July 1 1977 was established
by the Board of Regents of the University System of Georgia under powers authorized by Act No 638 Senate Bill No 279
of the General Assembly approved March 30 1977 Georgia Laws 1977 pp 10511053 The program insures the employees to
the extent that they are not immune from liability against personal liability for damages arising out of the performance
of their duties or in any way connected therewith
The program is handled by the Department of Administrative Services Fiscal Division as a Public Trust Fund On
June 30 1983 the fund balance of the Liability SelfInsurance Fund was 230156184
GEORGIA PUBLIC TELECOMMUNICATIONS COMMISSION
During the year under review the accounting records of the Georgia Public Telecommunications Commission were not
maintained in accordance with generally accepted State accounting practices This occurred primarily because of
startup problems relative to a new agency and a lack of adequate staffing in the accounting function This problem
has been communicated to senior management of the Commission and assurance has been given appropriate controls will be
implemented to correct these problems in the subsequent fiscal period
GENERAL ASSEMBLY OF GEORGIA
NONCOMPLIANCE WITH PAYROLL REGULATIONS
In the year under review a payroll audit exception of 30700 for Melba B Tomme was reported by the State Personnel
Board Merit System of Personnel Administration Employee Services Division This payroll exception remained unresolved
at June 30 1983 efforts should be continued to resolve this exception
GRANTS STATE AID
TO INCORPORATED MUNICIPALITIES
In the year under review the Fiscal Division of the Department of Administrative Services used incorrect census
information in calculating grant payments to municipalities This error resulted in overpayments and underpayments being
made to municipalities Adjustments will be made on the September 1983 grant payments to municipalities to correct
these errorsGENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF
ACCOUNTING RECORDS OF DEPARTMENTS OF FAMILY AND CHILDREN SERVICES
The general ledger of the Department of Human Resources reflects the payments to various Departments of Family and
Children Services DFACS located in each county of the State of Georgia as grants to subrecipients All supporting
documentation relating to revenue and expenditure transactions records of financial position and client eligibility files
are maintained at the County DFACS offices Time constraints prohibited the auditors from examining the accounting records
and other documentation maintained by the various DFACS offices therefore we are unable to attest to the reliability and
accuracy of such records We have not incorporated the financial position of these offices into unit report and our
opinion on the financial statements presented in unit report is subject to the effects if any of adjustments that
might have been required had we been able to examine these books and records
AUTHORIZED MOTOR VEHICLES
The Gener ppropriations Act as amended Authorized 1959 motor vehicles for the Department of Human Resources
Motor vehicle inventory records for June 30 1983 were not available Using an October 15 1983 inventory and adjusting
for additions and deletions since June 0 198 3 indicated that the Department had 2130 motor vehicles at June 30 198 3
Motor vehicle inventory records were not maintained by budget unit
GENERAL APPROPRIATIONS SPECIFIC PROVISIONS
In the year under review the Department of Human Resources general appropriation included 443550000 as specific
provisions under operations for the following purposes
AMOUNT AMOUNT
OPERATIONS APPROPRIATED EXPENDED
For the Purchase of Clotting Factor for the Hemophilia Program 10000000 10000000
For the Operation of a Hemophilia Program in Atlanta and Augusta 10000000 10000000
For the Continuation of the Community Cardiovascular Council Stroke
Screening Program 12500000 12500000
For the Operation of the Rome Cerebral Palsy Center 13650000 13650000
For the Statewide Program of PreNatal and PostNatal Care 387900000 387900000
For Grant to Grady Memorial Hospital in Atlanta for Cystic Fibrosis
Program 4000000 4000000
For Payments to Georgia Building Authority for Maintaining the Grounds
at the Roosevelt Warm Springs Institute 500000 00
For Acquisition of Equipment Drugs and Medical Treatment of Persons
with Cystic Fibrosis over the age of 21 5000000 3364113
S 443550000 441414113
NONCOMPLIANCE WITH PAYROLL REGULATIONS
In the audit report for the year ended June 30 1982 a total of 1649349 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 prior years payroll audit exceptions which had not been cleared were as follows

Albury Wendy S
Arnold Donald D
Bagwell Sonja B
Bailey Brenda Marie
Barker Carolyn C
Bennett Tim H
Childers Susan K
Ebbers Mary E
Edge Nancy R
Etheridge Wayne C
Foreman Shirley J
Gilmore Linda Faye
Greenway Michael
Henson Vale J
Hester Louise H
Ivie Deborah L
Jackson Claude D
John son Ann
Jones Jeannie L
Jones Patricia C
Kempson Beverly D
Kuser Hazel O
LeCroy Rickey L
26544
71986
2783
9104
23092
9981
23437
26259
10808
6600
20719
594 50
7676
11270
8450
6435
22746
10030
3348
7000
113200
176 96
427809GENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
NONCOMPLIANCE WITH PAYROLL REGULATIONS continued
Leegate Daphne
Lewin Linda M
Lewis Arthur J
Long Elaine
Mapp Sara E
McNease Brenda E
McPhail Marilyn
Moats James L
Morgan Mary L
Moye Helen W
Newton Jean 0
Park Glaister A
Reddick Billy
Reese Jerry L
Roberson Jerry D
Robinson Linda Faye
Robinson Lula
Rowe Pamela M
Russell James
Solomon Cary B
Southern Brandon Jr
Stark Jack M
Tumblin Alice P
West Grace F
Wheeles Phillip D
Williams Jeffrey
Wyatt James L

3339
7890
7306
38 71
64500
41 50
52 50
67998
15381
13725
7764
28386
14467
16488
94446
42725
14352
2400
2966
2016
22983
25870
13200
58000
70 92
5655
19887
0422602
Payroll exceptions reported for the year ended June 30 1983 which were unresolved at the conclusion of our examinati
were as follows
Adams Karyn C
Bland Harold W
Edwards Francine B
Emerick Carolyn L
Jones Henry L
Kennedy Sandra G
Lewis Barbara L
Manley Janet D
Myers David L
Rowe Pamela M
Sims William A
Trawick Etta M
Wyche Joe Louis

50911
7166
42165
10250
51221
24436
44110
87750
10 5600
856
1367
12959
3659
435132
The Personnel Services Section has contacted or attempted to contact these employees to establish ways and means by which to
correct these payroll exceptions Efforts should be continued to resolve these exceptions
INDUSTRY AND TRADE DEPARTMENT OF
PRIOR YEARS FINDING
EMPLOYEE PARKING
The audit report for the year ended June 30 1979 stated that the Department of Industry and Trade paid 195000 to
Omni International Limited for employee parking As of July 1 1982 a balance of 7800 had not been reimbursed to the
Departments Budget Fund In the year under review no reimbursement was secured leaving an uncollected balance of 7800
at June 30 1983
CASH
IMPREST FUNDS
The Department of Industry and Trade has imprest accounts in Brussels Belgium Tokyo 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 audit26
GENERAL COMMENTS
AUDIT FINDINGS continued
INDUSTRY AND TRADE DEPARTMENT OF continued
PROSPECT SUBSISTENCE
Georgia Code Section 50715 provides as follows
Expenditures for meals and expenses of persons seeking to locate business xndustry or tourist
facilities in state The Department of Industry and Trade in order to make Georgia competitive with
other states in securing new business industry and tourism is authorized to expend available funds
for the business meals and incidental expenses of bona fide industrial prospects and other persons who
attend any meeting at the request of the department to discuss the location or development of new
business industry or tourism within the state All such expenditures shall be verified by vouchers
showing the date place purpose and persons for whom such expenditures were made The state auditor
shall conduct an audit of such expenditures at least every six months Code 1981 Sec 50715 enacted
by Ga L 1983 p 499 Sec 2
Schedule 5 of unit report reflects prospect subsistence expenditures of 2221308
JUDICIAL SYSTEM
SUPERIOR COURTS
PRIOR YEARS FINDING
SALARY OVERPAYMENT
The audit report for the year ended June 30 1982 showed an account receivable for 28173 which was the uncollected
amount of a salary overpayment made to a former employee Ms Margaret A Leonard No reimbursement was received during
the year under review The unrecovered balance of 28173 is shown as an account receivable in unit report and efforts
should be continued to collect this amount
INTERNAL REVENUE SERVICE TAX PENALTY
In the year under review the Prosecuting Attorneys Council of the Superior Courts of Georgia paid 16780 penalty
for late payment of Federal Income Taxes Expenditures of this nature are not within the normal operating cost of the
agency Internal control procedures should be implemented to insure that all withholding taxes are paid to the proper
agency on a timely basis
LABOR DEPARTMENT OF
PAYROLL SYSTEM
The audit report for the year ended June 30 1982 noted that the Department of Labors payroll system had no written
policies and procedures A draft copy of the Department of Labors payroll policies and procedures manual that is to be
implemented within the next six months was reviewed and found to be adequate
MEDICAL ASSISTANCE DEPARTMENT OF
MEDICAID MANAGEMENT INFORMATION SYSTEM
INSTITUTIONAL CLAIM PAYMENT METHODOLOGY
Federal regulations mandate that medicaid claims be paid on a cost of services basis rather than a billed
charges basis Prior to January 1 1983 it was the policy of the Department of Medical Assistance to pay institutional
claims hospitals etc on a basis of billed charges submitted then reduced by a preestablished reimbursement rate for
each provider This reimbursement rate is periodically determined by independent auditors acting as agents for the
Department of Medical Assistance Cost settlements are then initiated between the Department of Medical Assistance and
the individual providers based on the findings disclosed in these examinations From our audit standpoint however the
following problems are apparent from the cost settlement procedure described above
1 Cost settlements are determined by agents of the Department of Medical Assistance alleged to be
independent auditors They either perform limited scope examinations or desk reviews of the
institutional cost reports and do not express an opinion on the providers financial statements
2 Cost settlements of providers are not completed on a timely enough basis to reflect all relevant
adjustments of current year expenditures
3 Amounts due to State and Federal governments arising from cost settlements due from providers are
not recorded by the Department as accounts receivable on their formal accounting records
4 Cost settlements are brought into the Medicaid Management Information System as gross level
adjustments There is no audit trail available to trace these adjustments back to the original
claims that were involvedGENERAL COMMENTS
27
AUDIT FINDINGS continued
MEDICAL ASSISTANCE DEPARTMENT OF continued
MEDICAID MANAGEMENT INFORMATION SYSTEM continued
INSTITUTIONAL CLAIM PAYMENT METHODOLOGY continued
Effective January 1 1983 the Department of Medical Assistance with approval of the Health Care Financing
Administration instituted a new reimbursement system to pay hospital claims Under this system hospitals are reimbursed
a flat amount per client admission irregardless of procedure depending upon the number of client admissions in any
given period There is no provision for cost settlements to be made under this new reimbursement system
At June 30 1983 there were material cost settlements pending under the old reimbursement system It is estimated
by officials of the Department of Medical Assistance that most of these settlements should be completed by June 30 1984
Because of the known errors existing within the system design and internal controls of the accounting system regarding
the cost settlement process as discussed above our opinion on the financial statements of the Department of Medical
Assistance is qualified subject to the amounts of unrecorded receivables and payables outstanding that may arise as a result
of the cost settlement process
NONCOMPLIANCE WITH PAYROLL REGULATIONS
In the audit report for the year ended June 30 1982 a total of 131483 of payroll audit exceptions reported by the
State Personnel Board Merit System of Personnel Administration Employees Services Division remained unresolved At
June 30 1983 the prior years payroll audit exceptions which had not been cleared were as follows

Brown Shirley A
Dew Raymond S
Leary Michele D
McLamore Kim
Young Donald W Sr
27108
22875
11900
48100
21500
131483
Efforts should be continued to resolve these exceptions
OFFENDER REHABILITATION DEPARTMENT OF
PRIOR YEARS FINDINGS
SALARY OVERPAYMENT MR ELLIS C MACDOUGALL
In executive session on June 12 1972 the Board of Corrections set the salary of the Commissioner of Offender
Rehabilitation Director of Corrections at 53250000 per year Mr Ellis C MacDougall who at this time was Commissioner
of Offender Rehabilitation was paid at the above mentioned rate for the fiscal year ended June 30 1973 It was discovered
at a later date that the Board of Corrections did not have the power to set the salary of the Commissioner of Offender
Rehabilitation House Bill No 566 of the 1966 Session of the General Assembly set the salary 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
Mr MacDougall repaid 212859 in the year ended June 30 1981 and 283812 in the year ended June 30 1982
Mr MacDougall repaid 236510 to the Department of Offender Rehabilitation in the year under review A balance of
256827 remained at June 30 1983
PAYMENT OF GARNISHMENT
The audit report for the year ended June 30 1980 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 FundGENERAL COMMENTS
AUDIT FINDINGS continued
OFFENDER REHABILITATION DEPARTMENT OF continued
PRIOR YEARS FINDINGS continued
PAYMENT OF GARNISHMENT continued
A letter dated June 20 1979 from David C Evans Commissioner of the Department of Offender Rehabilitation to
Mr John C Walden Assistant Attorney General requested legal assistance in recovering the 575497 from the former
employee Mr Thomas C Williams Regardless of whether or not this litigation is successful does not lessen the responsi
bility of officials to reimburse the Budget Fund for the improper expenditure
NONCOMPLIANCE WITH PAYROLL REGULATIONS
Payroll exceptions for the year ended June 30 198 3 which were unresolved at the conclusion of our examination were
as follows
Callaway Janice H
Year n Janice D

54000
3761
S
50239
Efforts should be continued to resolve these exceptions
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 5145169 was made to the State in previous fiscal years In the year ended June 30 1983
restitution for the remaining balance of 102400 was received and deposited to the Budget Funds
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
EMPLOYEES DEFERRED COMPENSATION PROGRAM
A program for deferred compensation for public employees was established by the State Personnel Board under powers
authorized by Act 821 of the General Assembly House Bill 1590 approved on March 18 1974 Ga Laws 1974 p 198 The
program was implemented on July 1 1980 and the State Personnel Board executed a servicing agreement with T Rowe Price
Associates Incorporated Baltimore Maryland to assist in the administration of the program including the management of
investments made in accordance with options elected by the various participating employees
Funds received by the State Personnel Board on behalf of participating employees are reflected as Private Trust and
Agency Funds and a summary of transactions relating to this program is shown on Exhibit F of unit reportGENERAL COMMENTS
AUDIT FINDINGS continued
PUBLIC SAFETY DEPARTMENT OF
NONCOMPLIANCE WITH PAYROLL REGULATIONS
At June 30 1983 the following payroll audit exceptions reported by the State Personnel Board Merit System of
Personnel Administration Employee Services Division remained unresolved
NAME
Allen Johnny C Jr
Barry Darlene
Canady James J
Murdock Faye
ODell Sandra R
FISCAL
YEAR
1983
1980
1983
1983
1981
AMOUNT
25100
1584
3 9650
27450
8160
101944
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 contain
ing 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 buy from
or sell to the State of Georgia any real or personal property goods or services or a combination
thereof when such purchase or sale would benefit or be likely to benefit such official or employee
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 1983 no reimburse
ments had been received The Department should continue its efforts to collect these payments
PUBLIC SERVICE COMMISSION
As part of the examination of the fiscal year ended June 30 1983 audit tests were made to determine the accuracy
of the equipment inventory of the Public Service Commission The inventory list for equipment had not been updated to
include equipment purchases since 1980 and all items selected for the tests were not located 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 FINDINGS
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 as stated in the audit report
for the year ended June 30 1982 remained unresolved at June 30 1983 Efforts should be continued to resolve this
exception
MOTOR VEHICLE TAX UNIT
State revenue collections from motor vehicle registration tags as presented on Schedules 14 and 15 of unit
report could not be reconciled to actual cash receipts for the period under review Unidentified adjustments in
computerized controls of 7574 are shown on Schedule 13 page 3 of unit report Procedures should be implemented to
insure that computerized controls for motor vehicle registration tags are reconciled with cash receiptsGENERAL COMMENTS
AUDIT FINDINGS continued
REVENUE DEPARTMENT OF continued
MOTOR VEHICLE TAX UNIT continued
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 308 2003246 which had not been recorded in the system in
the fiscal year ended June 30 1983 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
NONCOMPLIANCE WITH PAYROLL REGULATIONS
As of June 30 1983 there were 241275 in unresolved payroll exceptions that had been reported by the State
Personnel Board Merit System of Personnel Administration Employees Services Division These overpayments were as follows
NAME
Tanner Mildred S
Tanner Mildred S
Whitehead Betty Z
FISCAL
YEAR
1980
1981
1980
AMOUNT
167149
66424
7702
241275
Efforts should be continued to resolve these exceptions
THEFT OF FUNDS
Between April 22 and July 16 1980 thefts of merchandise occurred at the Departments Central Supply warehouse by four
temporary employees The monetary value of the loss was estimated at 764500 All four employees were subsequently
convicted of theft by taking and ordered to make restitution in the amount of 200000 each through the Fulton County
Superior Court to the state of Georgia In the year under review 200000 was received from the Fulton County Court and
this amount is shown on Exhibit B of unit report Also during the year under review a legal settlement of 125000
was reached between the State of Georgia and the bonding company The 125000 is also shown on Exhibit B of unit
report
The Secretary of States office has advised the Department of Audits that the Court has collected additional monies
from two of the criminals but reimbursement to the State will not be made until the entire amount due from each has been
collected by the Court
GENERAL
Subsequent to the close of this audit it was called to our attention by Department personnel that an alleged cash
shortage had taken place in the Archives and Records Division of the Secretary of State A special audit will be conducted
by the State Auditor and findings of this examination will be reported at a later date31
COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
JUNE 30 1983COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
JUNE 30 1983
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 Build as
Amount Availabi in Debt Service Funds
Amount to be Provided for Retirement of
General LongTerm Debt
GENERAL
BUDGET
STATE
REVENUE
COLLECTIONS
DEBT
SERVICE
3747463273 S 7340158315 120817855 S 2585447
55194524039 1774752559
105441657330
1241133260 58024058997
106931641
Total Assets
S 60183120572 170912806283 S 120817855 S1777338006
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
Designated for 1983 Appropriation to Department
of Transportation
Midyear Adjustment Reserve
Revenue Shortfall Reserve
Federal Funds Matching Funds and Other
State Revenue Collections Unfunded
Debt Service Fund
Capital Projects
Public Trust Funds
Private Trust and Agency Funds
Total Fund Equity
106653981615
58024058997 1241133260
58024058997 107895114875
2159061575
63017691408
1560500
1560500
120817855
1775777506
S 2159061575 63017691408 120817855 1775777506
Total Liabilities and Fund Equity
60183120572 170912806283 S 120817855 1777338006
The accompanying notes are an integral part of these financial statements s 5 COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROl OF ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM JUNE 30 1983 ACCOUNT GROUPS PS 33 TOTALS Memorandum Only
S CAPITAL PROJECTS 191135 414697947 63 51 FIDUCIARY FUND TYPES GENERAL GENERAL 06 94 00 00 00 0 0
4 PUBLIC PRIVATE TRUST FIXED LONGTERM TRUST AND AGENCY ASSETS DEBT 38809443504 S 19631312620 00105476992 8067473938 S 92500393141 17757775 971192224
4 1 9 1 S 2 4 6 9 1983 1982 69632667451 77942944359 98544548341 434081435829 13509131268 85732076111 59265192257 58603029420 106931641 36520499 92500393141 72715080431 1775777506 3768802463 97119222494 82918197537 32453864099 815798086649 07245266714 89033859162 59265192257 58603029420 1560500 1560500 98895000000 8668 7000000 65407019471 234325449082 92500393141 72715080431 00 1474857289 2159061575 3378009361 00 1667530109 63017691408 56 541177957 120817855 152418098 1775777506 3768802463 41450681188 39169477346 46391109335 390243304021 19631312620 12361980492 67046844628 581472637567 32453864099 815798086649
s s 414506811 414506811 88 88 4 46982394434 19631312620 S 92500393141 988950000 591285099 S 988950000
4 4 4 591285099 988950000 S 92500393141 46391109335 19631312620
414506811 414506811 88 88 46391109335 5 19631312620 92500393141 46982394434 S 19631312620 92500393141 S 988950000

35
COMBINED STATEMENT OF CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1983
m36
COMBINED STATEMENT OF CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1983
ADDITIONS
DEDUCTIONS
STATE
REVENUE
COLLECTIONS
FUND BALANCES JULY 1 1982
Reserved
Unreserved
Designated
Federal Revenue Sharing Funds
Surplus
State Funds
6520396759 56 541177957 152418098
6520396759 56541177957
152418098
Due from Other Funds
Midyear Adjustment Reserve
Revenue Shortfall Reserve
Adjustments to Prior Years Receivables
Payables Revenues and Expenditures
Excess of Funds Available over Expenditures
1241133260
917928315
3137076004
63291458948
8679458334 122969712909
120817855
273235953
Due to Other Funds
Midyear Adjustment Reserve
Revenue Shortfall Reserve
Unreserved Fund Balance Surplus
Returned to General Fund
Fund Balances Carried Over from
Prior Years as Funds Available
6520396759
1241133260
2494472586
56216415655
6520396759 59952021501
152418098
152418098
FUND BALANCES JUNE 30 1983
2159061575
63017691408
120817855
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 1983
DEBT
SERVICE
CAPITAL
PROJECTS
TOTALS
Memorandum Only
S 3768802463 39169477346 S 106152272623 6812385
9640
00
00
141821573
8674465932
3768802463 39169477346 106152272623 7694014714 5
1241133260
00
00
1603792484
3137076004 39776596 30
1775777506 41450681188 107556663812 102969258115
5544579969 80620158534 S 218087145699 185490857374
1241133260
00
00
1603792484
2494472586 2786974142
3768802463 39169477346 105827510321 74947818125
3768802463 39169477346 109563116167 79338584751
1775777506 41450681188 108524029532 106152272623
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 1983COMBINED STATEMENT OF REVENUES EXPENDITURES AND TRANSFERS
ALL GOVERNMENTAL FUND TYPES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1983
Taxes Fines and Forfeits
Grants from U S Government
Federal Revenue Sharing
Recovery of Advanced Construction Funds
All Other
Grants from Counties and Cities
Donations for Operations
Rents on Investment Properties
Interest Earned
Federal Revi e Sharing
All Other
Contributions t m 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 Fund
Transfers from State Revenue Collections Fund
to General Fund
Proceeds of General Obligation Bonds
Good Faith Deposit on Unissued Bonds
Good Faith Deposit Received in Prior Year
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
103561800
2000000000
1172534
4536818
2109271152
STATE
REVENUE
COLLECTIONS
4606322486 347053341344
175851868321
901043419
16489532
800601880
527642347
40239058815
395687429
4779544824
4976829639
222943026800 357205403236
89224163489 S
92195177900
45736086482
35435892438
1355656999
658154526
971135325
1351733733
4406206414
1726276513
4329298374
27949593734
62823945740
5233178050
10005699451
00
583402199168
2109271152 1360459172368 357205403236
i 6520396759
2494472586
1367443215661
357237003479
56216415655
367443215661
152418098
1357237003479
91000000

1191342837
423750631316 1357084585381
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
917928315
63291458948
120817855
The accompanying notes are an integral part of these financial statementsCOMBINED STATEMENT OF REVENUES EXPENDITURES AND TRANSFERS
ALL GOVERNMENTAL FUND TYPES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1983
41
DEBT
SERVICE
84403253
CAPITAL
PROJECTS
6041148381
935696017
1983
351659663830
103561800
2000000000
175853040855
901043419
16489532
395687429
4536818
12505698338
527642347
46151584471
TOTALS
Memorandum Only
1982
291651 944 84 00 00
399938 133 87
10414 553 04
142 151 17
4469 806 99
253 169 26
135888 577 78
3671 241 93
63271210421
34403253
6976844398 590118948839 547914168309
S 10005699451
7382000000
8037885750
5414186299
36088954
320323767
19464988943
89224163489 S
92195177900
245736086482
35471981392
1355656999
658154526
971135325
1351733733
4406206414
1726276513
4329298374
28269917501
82288934683
5233178050
00
7382000000
8037885750
82288486580
84563509852
228225779998
32575134799
1473255337
840638376
988871973
1463370066
4075897301
1715907505
4038880992
25463904975
77861185851
5756262600
00
3907000000
4804884125
19821401664 608637787131 560042970330
4529783046 12844 557266 18518838292 12128802021
3768802463
2536758089
6305560552

39169477346
19590000000
232620000
2627758089
1603860803

1058 24 275 944 103 725 21 S 86 00 749 27 478 869 181 741 25 42 00
195 2 900 326 000 200 00 00 00 00 376 2 785 326 000 200 00 00 00 00
26 26 277 277 580 580 89 89 18 18 728 728 467 467 66 66
16 038 608 03 5 478 521 31
1775777506
54295238454
41450681188
1 260 755 021 04
1 075 566 638 12
115098060136
102969258115ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
NOTES TO FINANCIAL STATEMENTS
43
l
UiUlliUJJiJllU11l
ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1983
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 3 of
Georgia Laws 1983 as approved February 7 1983 by the General Assembly of Georgia which is referred to in this report as
the General Appropriations Act as amended of 19821983
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 4 5
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1983
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 represented 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 ended June 30 1983 This reserve
was established in compliance with Article III Section IX Paragraph VI 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 Act No 901 Senate Bill No 466 of the 1976 Laws 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 Funds were not available at June 30 1983 to
establish this reserve
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 bondsALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1983
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
Retirement System of Georgia Trial Judges and Solicitors Retirement Fund 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 The Georgia General Assembly in Georgia Laws
1982 Act No 1372 amended the 1949 Act establishing this Retirement System This Act created a new retirement benefits
plan with a new benefit structure requiring changed participation requirements for new employees hired on or after July 1
1982 This Act also gave members of the Retirement System prior to July 1 1982 the option of remaining under the old
benefits plan or transferring to the new plan The Employees Retirement System of Georgia has approximately 53000 members
of which approximately 48000 remain under the old benefits plan At June 30 1983 the contribution of members remaining
under the old benefits plan was computed at 4 on the first 420000 of annual salary and 71 of salary in excess of
420000 These employees actually paid 1 14 of salary to the Retirement System and the State paid the remainder of the
employees contributions on behalf of the employees The employers contribution was 9 34 of annual salary At
June 30 1983 there were approximately 5000 members of the new benefits plan and their contribution to the Retirement
System was computed at 14 of 1 of annual salary The employers contribution for members of the new benefits plan was
14 34 of annual salary The consulting actuary is George B Buck Consulting Actuaries Inc New York New York
The Georgia Legislative Retirement System was established in 1967 to provide for retirement allowances and other
benefits for the members of the General Assembly and staff members Prior to 1981 this Retirement System had no membership
and those eligible for membership were members of the Employees Retirement System of Georgia An Act of the General
Assembly in 1980 amended the Act of 1967 creating this Retirement System and required that eligible members make an
election to remain in the Employees Retirement System or become a member of the Georgia Legislative Retirement System
This Act further required that their election be made prior to the second Monday in January 1981 This Retirement System
has 225 active members who contribute 7 12 of their salaries of which 4 34 less 700 monthly is contributed by the
State on behalf of each member and the member actually pays the remainder The employers contribution is currently
7 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 System has
approximately 125000 members who contribute 6 of their salaries The State currently contributes 1267 of State
salaries and the local boards of education contribute 1255 of salaries for employees on amount in excess of State
salaries and on employees in excess of State Teacher allotment The consulting actuary is George B Buck Consulting
Actuaries Inc New York New York
The Public School Employees Retirement System of Georgia was established in 1970 for school bus drivers and cafeteria
employees of schools as well as all nonprofessional employees ineligible under the Teachers Retirement System This
Retirement System has approximately 27000 active members who contribute 400 each per month for nine months of the year
In the current year the State contributed 1181810000 The consulting actuary is George B Buck Consulting Actuaries
Inc New York New YorkALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
NOTES TO FINANCIAL STATEMENTS
JUNE 30 198 3
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 143 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 105 active members
who contribute 7 12 of State salary If they elect spouses benefit coverage they may contribute an additional 2 12
which will entitle surviving spouse for benefit coverage for life or until remarriage or they may contribute an additional
2 34 which will entitle surviving spouse for benefit coverage for life Members also have the option of contributing an
additional 1 of State salary and becoming eligible for post retirement costofliving benefit adjustments 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 State 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 and Solicitors Retirement Fund on the date this Retirement System was established were given the
option to remain in that system or join the new system District Attorneys taking office on or after January 1 1979
became members of the new system The District Attorneys Retirement System has 41 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 1 14 days per month of annual leave for State
service not in excess of five years those employees with service of five to ten years earn 1 12 days per month annual
leave and those employees with service in excess of ten years earn 1 34 days per month annual leave These employees may
accrue up to fortyfive days of annual leave State employees with less than twenty years service are paid up to thirty
days for accrued annual leave upon termination and employees with service in excess of twenty years service are paid up to
fortyfive days for accrued annual leave upon termination Funds are provided in the appropriations to State Departments
Bureaus etc each year to cover the cost of annual leave of terminated employeesrfftmrriaiglSUMMARY OF STATE REVENUE RECEIPTS
Taxes Fines and Forfeits
Property Tax General
Property Tax Utility
Property Tax Intangibles
Estate Tax
Real Estate Transfer Tax
Income Tax
Motor Fuel Tax
Alcoholic Beverage Tax
Malt Beverage Tax
Wine Tax
Cigar and Cigarette Tax
Sales 3 Sales and Use Tax
Industrial Loan Company Tax
Insurance Premium Tax
Business License Tax
Motor Vehicle Tax
Title Registration Tax
Motor Drivers License Tax
Motor Boat Registration License Tax
Hunting and Fishing License Tax
Corporation Net Worth Tax
Fines and Forfeits
Unemployment Compensation Tax Penalties
Total Taxes Fines and Forfeits
Grants from U S Government
Education
Health
Public Assistance and Relief
Recovery of Advanced Construction Funds
Revenue Sharing
Transportation
Agricultural and Natural Resources Development Other
Total Grants from U S Government
13 171 722 67 11 925 823 26
1 704 646 63 1 615 002 09
200 204 65 147 895 9 4
11 864 524 03 12 794 910 32
43 070 92 49 408 u
1580 885 114 53 1450 565 946 69
251 349 458 39 246 366 931 23
37 721 268 13 37 451 045 05
52 278 356 89 51 407 333 32
11 621 878 84 9 252 228 89
88 016 300 57 88 090 811 52
1308 723 801 64 1224 406 316 12
1 831 337 41 1 751 294 24
67 674 532 89 72 171 149 61
4 645 059 94 4 556 359 50
53 205 909 23 49 569 195 93
4 883 179 75 2 952 208 00
4 453 498 50 5 457 056 50
1 178 480 85 1 078 357 6 9
9 619 767 75 9 149 246 7 4
10 014 951 66 9 356 521 05
777 213 49 879 804 38
732 358 94 657 098 43
3516 596 638 30 S 3291 651 944 84
253 134 415 13 235 641 359 45
238 042 612 76 83 680 598 10
712 746 794 33 771 477 573 44
20 000 000 00 00
1 035 618 00 00
459 569 664 99 276 418 228 89
95 036 921 34 32 720 373 99
1779 566 026 55 1399 938 133 87
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
808549819
92493600
9010 434 19
164 895 32
3956 874 29
9 489 924 617 936 04 0 0
10 414 553 0 4
142 151 17
4 469 806 9 9
Interest
State Funds
Revenue Sharing Funds
Total Interest
Contributions from Public Trust Funds
12505698338
4536818
12510235156
527642347
135 888 253 577 169 78 26
136 141 747 04
3 671 241 93
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
23717253368
2572769604
6134350280
746356669
1594982400
9142841484
1153550105
465468455
624012106
22413494778
2281723833
5613881725
878719548
23116902420
7446540118
701120613
271994951
546832435
Total Operating Earnings
46151584471
63271210421
Total State Revenue Receipts
590118948839 54 7914168309DETAIL OF STATE REVENUE RECEIPTS BY CLASS
51
YEAR ENDED JUNE 30 1983
General Property 198 3 and Prior Years Levies and
198 3 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

1235856500
26347485
51646425
5896548
2574691
1317172267
170464663
6073799
132249 7217 52 14
12076638 212114 62 59
1493710729
13946666
1186452403
4307092
Income Tax
Corporations
Returns Additional Tax Interest and Penalties
Estimates on Taxes
Refunds
4593931949
23772151175
4482689613
23883393511
Individuals
Returns Additional Tax Interest and Penalties
Estimates on Taxes
Fiduciary Returns
Withholding Tax
Refunds
13122284565
13441667506
316219947
127369664546
20044718622
134205117942
158088511453
Sales Motor Fuels
Net to State
Allowance Retained by Taxpayer
Refunds to Motor Carriers
Refunds to Retailers Act 1947
Refunds to Others

25488129019
187655818
399731892
133568129
7538977
25134945839
Sales Alcoholic Beverage Stamps
Refunds
Sales Beer
3777622763
5495950
3772126813
5227835689
Sales Wine
Refunds
1162311193
123309
1162187884
Sales Cigar and Cigarette
Collecting Fees Retained at Source
Refunds
8543393555
258359281
122779
8801630057
Sales 3 Sales and Use
Regular
Collecting Fees Retained at Source
Interest and Penalties
Refunds
116825041989
3471545284
520914355
368690779
120448810849
Motor Fuel
Collecting Fees Retained at Source
Interest and Penalties
Refunds
Sales Industrial Loan Company Tax
Sales Insurance Premium Tax
I 10084562715
308017204
32370265
1380869
10423569315
130872380164
183133741
6767453289
Business License Alcoholic Beverages
Domestic Producers
Foreign Producers
Retailers
Penalties
Refunds
Wholesalers

38104500
695000
190000
400000
1110000
38609500
4200000
44319500
Business License Beer
Brewery Permits
Retailers
Penalties
Refunds
Wholesalers

66876000
1630000
240000
400000
68266000
4300000
72966000DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1983
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
Hunting and Fishing
Total Taxes Fines and Forfeits
GRANTS FROM U S GOVERNMENT
Administrative Services Department of
Regular Energy Grant
Recovery of Advanced Construction Funds
Federal Revenue Sharing Funds
Agriculture Department of
Community Affairs Department of
Comptroller General
Defense Department of
Education Department of for Adult Education Act
Education Department of for Appalachian Regional
Development Act of 1975
Education Department of for Child Care Food Program
Education Department of for Education Consolidation and
Improvement Act of 1981
Education Department of for Educational
Research and Improvement
Education Department of for Elementary and
Secondary Act
Education Department of for National School
Lunch Program
Education Department of for Special Education and
Rehabilitative Services
Education Department of for Vocational Education
Act of 1963
Education Department of Other
Forestry Commission Georgia
Governor Office of the Governors Office
Governor Office of the Planning and Budget
Office of
Highway Safety Office of

460 60000
902500
210000
295000
300000
46752500
2800000
317000
1074000
1045000
897500
15370075
5006109945
102253628
212227350
471197950
17120025
889294875
72681900
16439985
25285889
35995475
50147500
2436000
16267575
6016500
961200
190000
240307277
24 20000
25662842
1430000
1381600
5320590923
488317975
445349850
117848085
961976775
1001495166
73235894
77721349
351659663830
1172534
2000000000
103561800
342860757
5899079209
51056412
508752648
237501925
93656013
920369136
6992447672
181645752
1569145485
10249643175
2934296239
1857650514
274237347
139797330
10882307
1059196288
38753983DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1983
53
GRANTS FROM U S GOVERNMENT continued
Department of for Vocational
Human Resources Department of for Mental Health
and Youth Development Institutions
Human Resources Department of for Public Assistance
and Child Welfare
Human Resources Department of for Social
Rehabilitation Services Public Health Services
and Other
Human Resources
Rehabilitation
Investigation Georgia Bureau of
Judicial System
Superior Courts
Juvenile Court Judges Council of
Labor Department of
Medical Assistance Department of
Natural Resources Department of
Offender Rehabilitation Department of
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
Transportation Department of for Appalachian Development
Transportation Department of for Bridge Replacement
Transportation Department of for High Hazards
Transportation Department of for Highway Planning
Transportation Department of for Interstate Highways
Transportation Department of
Transportation Department of
NonUrbanized Areas
Transportation Department of
Elimination of Hazards
Transportation Department of
Protective Devices
Transportation Department of
Transportation Department of
Transportation Department of
for Primary Roads
for Public Transportation
for Railroad Highway Crossing
for Railroad Highway Crossing
for Secondary Roads
for Urban Systems
Other
Veterans Service State Department of
Total Grants from U S Government
GRANTS FROM COUNTIES AND CITIES
Forestry Commission Georgia
Transportation Department of
Total Grants from Counties and Cities
DONATIONS FOR OPERATIONS
Education Department of
Human Resources Department of
Natural Resources Department of
Public Safety Department of
Regents of the University System of Georgia Board of
Revenue Department of
Transportation Department of
Total Donations for Operations
RENTS ON INVESTMENT PROPERTIES
Atlanta Newspapers Incorporated
CAPCO
Consolidated Atlanta Properties
DeFoor Properties Incorporated
Dennis Robert F and Peggy K
Livingston Bess B Estate of
Louisville and Nashville Railroad
Massell Ben J Estate of
Mathis Edwin B
Omni Ventures
Peachtree Plaza Hotel
Pelham Development Corporation
1336236534
17336441493
17150645569
5317379173
521202
13069999
32109080
8841376108
44864013605
1265111253
72776621
40959111
5394937
2848255
20898599
1299864
434150350
195806294
3158998964
231944124
474099958
32536762667
5234185259
159082000
177139075
140718053
1029897551
1747439715
436742489
232848227
177956602655
92493600
808549819
901043419
338800
15137443
22000
939789
100
45300
6100
16489532
1320000
2812036
15416910
4039449
750000
1800000
24582612
5291666
422500
5735396
29936300
72000054
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1983
RENTS ON INVESTMENT PROPERTIES continued
Southern Railway
Spirit Creek Cattle Farm Incorporated
Sundry Rents
Tennessee Valley Authority
Union Camp Corporation
United Parking
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
Medical Assistance Department of
Personnel Board State Merit System of
Personnel Administration
Regents of the University System of Georgia
Board of
Student Finance Commission Georgia
Transportation Department of
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 Georgia
Superior Court Judges Retirement System
Teachers Retirement System
Trial Judges and Solicitors Retirement Fund
Total Contributions from Public Trust Funds
EARNINGS GENERAL GOVERNMENTAL SERVICES
Administrative Services Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
Comptroller General
Defense Department of
Employees Retirement System Accumulated Deposits
Social Security Trust Fund
Employees Retirement System Other
Financing and Investment Commission Georgia State
General Assembly of Georgia
Governor Office of the Governors Office
Governor Office of the Planning and Budget Office of
Industry and Trade Department of
Judicial System
Supreme Court
Court of Appeals
Administrative Office of the Courts
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
Transportation Department of
Workers Compensation State Board of
Total Earnings General Governmental Services
1021200
324860
319500
750000
195000
250000
395687429
4779780443
4536818
288580
6041148381
884403253
23844842
26714
1286609
754458081
13880284
1472698
5108453
12510235156
21196492
1949850
126748979
2331400
16000000
7470500
25159258
85166930
6498348
230896490
4224100
527642347
7398110934
66523465
371460
5171834
15460157
793442
319600000
20744400
935912532
25500
12960500
39812997
481871566
23380614
9387930
130635
304373
2322952
3263368
8245726
51133894
1748034
13165365174
1068498270
14636260
68467969
3009382
23717253368DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1983
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
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
Real Estate Recovery Fees
Safety Fire Prevention Fees
Securities Issuers Dealers and Agents Fees
Trademarks
Used Parts and Used Car Dealers Examining Fees
Veterinarians Examining Fees
Warehouse License and Inspection
210
4185
8
2791
152
269
7
382
782
747
266
8
79
545
24
495
154
92
11
251
1509
13
2
2513
61
2836
20
250
273
4761
498
40
167
1108
15
73
109
1
3000
69983
52917
91159
70800
89000
33756
10500
83700
22079
81486
40054
34100
68378
25007
38190
18613
31929
06000
42707
65440
14520
49000
83200
99000
46450
85500
46500
54000
32500
12716
73250
65006
81000
62549
66453
49162
88000
82000
Total Earnings Protection Services
EARNINGS HEALTH SERVICES
2572769604
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
1
2
199
73
434
12
56
38
5
14
30586
43
18845
553
22
4
63
7164
6
521
172
19
1
722
38
1183
17
429
70
38
02500
87850
55227
51900
75393
03700
83600
09200
00500
60000
76527
43500
65231
92862
83500
39000
03300
46728
26700
49000
19000
68100
52000
06493
53150
27290
89000
47829
21700
09500
Total Earnings Health Services
6134350280DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1983
EARNINGS DEVELOPMENT AGRICULTURAL AND NATURAL RESOURCES SERVICES
Agriculture Department of
Egg Inspection Fees
Farmers Markets Rents
Forestry Commission Georgia
Forestry Examining Fees
Geology Examining Fees
Natural Resources Department of
Pesticides and Miscellaneous Fees
Soil and Water Conservation Committee State
Total Earnings Development Services
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
Probation Fees
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
70405606
2000
293813087
251349563
407050
202250
109166058
20844555
166500
746356669
1594982400
9142841484
495485764
230500
973400
419440841
2219600
235200000
1153550105
126078432
150572372
30752008
158065643
465468455
622760706
1251400
624012106
Total State Revenue Receipts
590118948839SUMMARY OF STATE REVENUE DISTRIBUTION
DISTRIBUTION FOR OPERATIONS
1983
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
Comptroller General
Conservation
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
Education
Education Department of
Public School Employees Retirement System Expense Fund
Regents of the University System of Georgia Board of
Student Finance Commission Georgia
Teachers Retirement System Expense Fund
Employees Retirement System Administrative Expense Fund
Financing and Investment Commission Georgia State
Regular
Construction Fund
General Assembly of Georgia
General Obligation Debt Sinking Fund State of Georgia
Regular
Debt Service Fund
Governor Office of the
Governors Office
Planning and Budget Office of
Grants State Aid
To Counties
To Municipalities
Highway Safety Office of
Human Resources Department of
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Appellate Court Reports
Court Reporting of the Judicial Council Board of
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
Education
Education 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 Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Total Distribution of Unfunded Collections
10618068370
2844595218
590168894
311660100
6414642743
622983437
2547447993
6600552267
81128864
781997990
165675498822
1197810000
54147141133
1709787298
480495854
141830015
216515
6976844398
1525025500
8832665961
884403253
246496907
1805635764
1191701300
1351700000
51027883
102953653073
1349888323
17 41373197
2 605 551 39
2 714 681 30
20 333 869 19
783 037 35
216 000 00
38 715 52
537 658 0 0
48 788 00
46 603 68
425 474 80
92 360 265 3 4
4 886 544 68
67485273945
15502294319
13924323
5021431
378868
8356921
1409528
25159
88154429
1379658
33440
255
503
737
896
697
258
396
627
482
S 5 98247490112
44340579
2472690
1922454
284339
1583690
200
7500
40817886
215050
109500
510000
31888995
1086100
3961206
416076
224000
31600243
SUMMARY OF STATE REVENUE DISTRIBUTION
DISTRIBUTION OF PRIOR YEARS UNRESERVED FUND BALANCE SURPLUS LAPSED AND
PRIOR YEARS FUNDS LAPSED TO REVENUE SHORTFALL RESERVE
1983
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
Employees Retirement System
General Assembly of Georgia
General Obligation Debt Sinking Fund State 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
Judicial Administrative Districts Georgia
Judicial Qualifications Commission
Juvenile Court Judges Council of
Labor Department of
Law Department of
Medical Assistance Department of
Offender Rehabilitation Department of
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Veterans Service State Department of
Workers Compensation State Board of
78098638
27440871
10000586
1391340
7224787
12691539
33440213
38596030
323676
5365833
204417812
3532214
4089231
4453301
42074735
20000000
3623012
11621680
566668
314984034
15619832
14504290
34289
1325299
1 24859341
918734
417557
42119
787318
19124
23252244
1244240
2882422194
156675799
45900735
2657262
35143051
15209997
30103270
18616799
4575376
Total Distribution of Prior Years Unreserved
Fund Balance Surplus Lapsed and Prior Year
Funds Lapsed to Revenue Shortfall Reserve
Distribution Totals
4098265070
594117624799
Department of Administrative Services Fiscal Division
Funding and Custody Accounts
Excess of Funds Available over Allotments
State Funds
CarryOver from Prior Year
Transfer from Reserved Fund Balances
State Funds
General Fund State CarryOver from Prior Year
Revenue Shortfall Reserve
S 6520396759
1603792484
917928315
4916604275

3998675960
590118948839mam

ZSTATE REVENUE RECEIPTS
63
YEAR ENDED JUNE 30 1983
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
Recovery of Advanced Construction Funds
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
1317172267
170464663
20020465
1186452403
4307092
158088511453
25134945839
3772126813
5227835689
1162187884
8801630057
130872380164
183133741
6767453289
464505994
5320590923
488317975
445349850
117848085
961976775
1001495166
77721349
73235894
351659663830
25313441513
23804261276
71274679433
2000000000
103561800
45956966499
9503692134
177956602655
8 085 924 498 936 19 00
s 9 010 434 19
s 164 895 32
3 956 874 29
PERCENTAGE PER
TO TOTAL CAPITA
22 241
03 31
00 04
20 217
00 01
2679 28931
426 4600
64 690
89 957
20 213
149 1611
2218 23951
03 34
115 1238
08 85
90 974
08 89
08 81
02 22
16 176
17 183
01 14
01 13
5959 64356
429 4633
403 4356
1208 13044
34 366
02 19
779 8410
161 1739
3016 32567
14 148
00
07
165
s 03
72
Interest
State Funds
Revenue Sharing Funds
Total Interest
Contributions from Public Trust Funds
125 056 45 983 368 38 18
125 102 351 56
5 276 423 47
2 12 00
2 12
09
2289 01
2290
s 97
Operating Earnings by Fees Rents and Sales for Services
General Governmenta1 Services
Protection Services
Health Services
Development Agricultural and Natural Resources Services
Highway Services
Hospital Services
Educational Services
Correctional Services
Recreational Services
23717253368 4 02 S 4340
2572769604 43 471
6134350280 1 04 1123
746356669 13 136
1594982400 27 292
9142841484 1 55 1673
1153550105 20 211
465468455 08 86
624012106 10 114
Total Operating Earnings
46151584471
782
Total State Revenue Receipts
590118948839
10000 107996
1980 Population 5464265STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1983
SOURCE
Education Grammar High Schools
Education College
Public Roads
Pensions and Benefits
Public Health General Hospitals
Corrections Penal
Agricultural and Natural Resources Development
Military and Police
Judiciary
Assessment and Collection Revenue
All Other Agencies
Recovery of Advanced Construction Funds from the Federal Government
Energy Grant from the Federal Government
State Revenue Collections Unfunded
Department of Administrative Services Fiscal Division
Funding and Custody Accounts
Excess of Funds Available over Allotments
State Funds
Carryover from Prior Year
Transfer from Reserved Fund Balances
State Funds
General Fund State Carryover from Prior Year
Revenue Shortfall Reserve
Federal Revenue Sharing Funds
Appropriation
PERCENTAGE TO TOTAL PER CAPITA TOTAL
2804 30282 165471081010
947 10222 55853396217
1493 16121 880863824 31
1768 19095 104341552441
1283 13861 75739402168
260 2808 15345618520
202 2178 11901241652
128 1378 7529493047
55 592 3234044370
147 1592 86996066 94
1017 10991 60056677644
34 366 2000000000
00 00 1172534
01 06 31600243
16
917928315
110 1193 6520396759
27
293
1603792484
02 20 108098618
10000 S 107996 S 590118948839
Assessment and Collection Allowance to Outside Agencies
Note 1980 Population 5464265STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1983
APPROPRIATION ALLOTMENTS
STATE APPROPRIATION FROM TAXES FEES ETC FEDERAL REVENUE SHARING FUNDS APPROPRIATION
139760982382 1080 986 18
55209441500 00
39856936700 00
33508825556 00
40538778044 00
14995985800 00
9109995800 00
6677997100 00
3026646200 00
3719078050 00
20930449911 00
GRANTS FROM Gl IANTS
U S FROM COUNTIES
GOVERNMENT AND CITIES
253105932 58 00
28482 55 00
455296441 99 7 92913466
712746794 33 00
238042612 76 00
727766 21 00
17490692 04 92493600
5889869 44 00
451790 79 00
255282 06 00
95530361 80 15636353
AGENCY
EARNINGS
495824564
644638676
1910716209
2541588105
11665215374
433531898
1049483838
328846529
191867112
390166773
29797697965

OTHER AGENCY REVENUE
2044178 12
35322 14
38281 43
29835406 53
2688525 26
1566757 99
998007 90
663375 26
296480 21
414888 46063224 2401427 21 86 65
20000000 00
11725 34
316002 43
917928315
6520396759
1603792484
108098618
S 367335117043 S 108098618 S 177956602655 S 901043419 S 49449577043 S 563148993966
STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE RECEIPTS BY OBJECT
YEAR ENDED JUNE 30 1983
PERCENTAGE
TO TOTAL
PER
CAPITA
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 Received in Prior Year
Transfers to Various Authorities for Advance
Retirement of Bonds and Defeasance of Bonds
69943488833
44 23835998
10180901938
44 83784586
30344336
161807798
89224163489
2667416049
96 40076501
1907777508
28 08953255
2398302322
184489614
523901832
92195177900
1551353464
245736086482
352272750
13402694597
34743500
3734 032 457 74
5 13 556 569 9 9
6 581 545 26
5 9 711 353 2 5
13 517 337 33
44 062 064 14
S 17 262 765 13
43 292 983 74
75 206 945 753 945 229 B5 16
282 699 17 5 01
822 889 346 83
52 331 780 50
7382000000
8037885750
15419885750
608637787131
1105827510321
107556663812
2494472586
19590000000
232620000
1603860803
1185
75
172
76
01
03
45
164
32
48
41
03
09
1562
26
4164
06
227
Loi
6328
11
17
29
73
129 5
350
479
1394 S
89 S
125
136
10314
1793
1822
42
332
04
12800
810
1863
821
05
30
16329
488
1764
349
514
439
34
96
16872
284
44972
64
2453
06
68335
248
120
3 178
247
806
316
S 792
1390
3784
51 74
150 60
9 58
1351
1471
2822
111385

27
19367
19684
457
3585
43
293
Includes Assessment and Collection Allowance to
Outside Agencies in the amount of 4606322486
5901189 48839 10000 107996
1980 Population 546426567
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
GENERAL FUND
YEAR ENDED JUNE 30 1983DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
BALANCE SHEET
JUNE 30 1983
GOVERNMENTAL
FUND TYPE
GENERAL
STATE
CURRENT ASSETS
Cash on Hand and in Banks
Investments
3747463273
55194524039
Total Assets
S 58941987312
LIABILITIES AND FUND EQUITY
CURRENT LIABILITIES
Undrawn Budget Allotments
FUND EQUITY
Fund Balances
Reserved
For Midyear Adjustment Reserve 1
Unreserved
Surplus
Total Fund Equity
58024058997
917928315
00
917928315
Total Liabilities and Fund Equity
S 58941987312
Note 1 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
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 1983
69
GOVERNMENTAL FUND TYPE
GENERAL
FUND BALANCES JULY 1 1982
Reserved
Designated for 1983 Appropriation to
Department of Transportation
For Midyear Adjustment Reserve
For Revenue Shortfall Reserve
ADDITIONS
Excess of Funds Available over Allotments
Year Ended June 30 198 3
DEDUCTIONS
Fund Balance Carried Over from Prior
Year as Funds Available
Reserved
rUND BALANCES JUNE 30 1983
To Balance Sheet
1474857289
3378009361
63737625
4916604275
917928315
5834532590
4916604275
917928315
FEDERAL
REVENUE
SHARING
00 1474857289
3378009361
63737625
00 4916604275
00
917928315
00 5834532590
4916604275
JK 917928315
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 1983
FUNDS AVAILABLE
GOVERNMENTAL FUND TYPE
GENERAL
FEDERAL
REVENUE
SHARING
REVENUES
Remittance by Collecting Units of the State Net
Recovery of Advanced Construction Funds from the
Federal Government
Federal Grants
Interest Earned
Total Revenues
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
Designated for 1983 Appropriation to
Department of Transportation
For Midyear Adjustment Reserve
For Revenue Shortfall Reserve
Total CarryOver from Prior Year
357237003479
2000000000
1172534
103561800
4536818
357237003479
2000000000
1 04734334
4536818
359238176013 108098618 359346274631
1474857289
3378009361
63737625
4916604275
1474857289
3378009361
63737625
4916604275
Total Funds Available
364154780288 108098618 364262878906
EXPENDITURES
ALLOTMENTS
Legislative Appropriation to Spending Units
For Fiscal Year Ended June 30 198 3
Less Current Year Funds Lapsed
Net Appropriation Fiscal Year Ended June 30 1983
Less Prior Years Unreserved Fund Balance Surplus Lapsed
Net Allotments to Spending Units
Excess of Funds Available over Allotments
368444767982
1109650939
367335117043
4098265070
363236851973
917928315
108098618 368552866600
1109650939
108098618 367443215661
0 4098265070
108098618 363344950591
00 917928315
364154780288 S 108098618 364262878906
The accompanying notes are an integral part of these financial statementsDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOSTS
COMMENT S
71
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 revenue funds paid out and transfers to the various
State agencies for operating costs in the fiscal year ended June 30 1983
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 paid into the Fiscal Division in the year ended June 30 1983 amounted to 359238176013 of
which 357237003479 was remitted by the various revenue collecting units of the State 2000000000 was received from
the Federal Government for advanced construction funds and 1172534 was received from the Federal Government for an
energy grant
These receipts are compared with those of the two previous fiscal periods as follows
YEAR ENDED JUNE 30TH
Revenue Receipts
Various Revenue Collecting Units
1983 1982 1981
357237003479 337800936194 310963197903
ALLOTMENTS TO SPENDING UNITS
STATE FUNDS
Total revenues received by the Department of Administrative Services Fiscal Division amounted to 359238176013 in
the fiscal year ended June 30 1983 The total revenues of 359238176013 and the reserved fund balance of
4916604275 on hand at July 1 1982 made a total of 364154780288 available in the year under review Net allot
ments to spending units were 363236851973 and a reserved fund balance of 917928315 remained at June 30 1983
The total reserved fund balance of 917928315 was designated for Midyear Adjustment Reserve
FEDERAL REVENUE SHARING FUNDS
The Department of Administrative Services Fiscal Division received 103561800 from the Federal Government for
Federal Revenue Sharing Funds and interest earned amounted to 4536818 in the year ended June 30 1983 The total
revenue of 108098618 was available during the year under review Allotment of Federal Revenue Sharing Funds to
spending unit was 108098618
FINANCIAL CONDITION
The total assets consisting of cash on hand and on deposit of 3747463273 and investments of 551 945 24039 on
June 30 1983 were 58941987312 of which 917928315 was reserved for Midyear Adjustment Reserve and 58024058997
was undrawn budget allotments for the year ended June 30 1983I ru Sm
72 DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
COMMENTS continued
ALLOTMENTS TO SPENDING UNITS continued
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 1983 the reserved fund balance for Midyear Adjustment Reserve was 917928315
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
1983
1982
1981
Net Allotments
State Funds
Federal Revenue Sharing Funds
363236851973 349272523959 317015763092
108098618 167138499 2609189608
363344950591 349439662458 319624952700
STATE REVENUE COLLECTIONS
Net collections by the Department of Administrative Services Fiscal Division as a revenue collecting agency in the
year ended June 30 1983 were 4779104980 and consisted of 215600 anonymous compaign contributions 1000 court
settlement fees 288580 dividends 44638479 interest earned on custodial funds 4728800473 net interest earned
on State funds 5060022 Local Government Investment Pool cost of administration 5034 miscellaneous annual fee for
license agreement 48400 seizure and condemnation fees and 47392 telephone commissions
m
mDEPARTMENT OF ADMINISTRATIVE SERVICES
73
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
SCHEDULE OF REVENUE COLLECTIONS BY DEPARTMENTS
YEAR ENDED JUNE 30 1983
COLLECTING UNIT
Administrative Services Department of
Fiscal Division
Properties Control Commission State
Property Disposal Unit 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
Transportation Department of
Workers Compensation State Board of
4779104980
399319851
1181 709 64 52 3 3 72 965957 681655 207770 167699 637767 9r 00 25 14 89
10665 740 70
1 665 00 10 667405 70
9 732 00
253 552 47 263284 47
19553375
5114900
304373
319600000
2 89763
1082262435
7531343
6839675
24972648
75175894
5042160
63825552
741059163
252485100
38926331395
953654394
227000
418552917
357237003479s
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
STATE FUNDS
YEAR ENDED JUNE 30 1983
APPROPRIATION FOR FISCAL YEAR 1983
SPENDING UNIT
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 Office of
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
C Public Telecommunications Commission
Georgia
Student Finance Commission Georgia
Teachers Retirement System
Employees Retirement System
General Assembly of Georgia
General Obligation Debt Sinking Fund
State of Georgia
A Issued
B New
Governor Office of the
A Governors Office
A Governors Emergency Fund
B Planning and Budget Office of
Grants State Aid
To Counties
To Municipalities
Human Resources Department of
A Departmental Operations
B Health Planning and Development state
C Community Mental HealthMental Retardation
Youth Services and Institutions
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Appellate Court Reports
Court Reporting of the Judicial Council
Board of
Judicial 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
D Probation Division Operations
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Operations
Loans to Counties Property Tax Reevaluation
Grants to Counties Property Tax Reevaluation
Secretary of State
A Secretary of State
B Real Estate Commission
GOVERNORS
LEGISLATIVE EMERGENCY BUDGET FUNDS
APPROPRIATION FUND ADJUSTMENTS S LAPSED 60000
3292236200 10220000 00
2446967400 2000000 159000 00
542500000
327808900 161488 00
421544600 88847100
565772100 2500000 73904 00
2089807500 1200000 272000 00
4512191900 31100000 100000 00
80881000 10520 00
271299700 1152200
38385379782
1493610800
1197810000
51769794700
1564429200
398772700
1498114600
213910000
1525000000
8363944000
627036800
222654100
310000000
665247000
1191701300
1351700000
23403072000
44419500
26982616800
860045300
1614142100
241329400
267195100
1979005300
78173100
21600000
1548600
53765800
4578800
1397000
10438400
76866800
320237900
423524700
20749153400
12633826500
626019200
1758549300
10600000
4812946900
374928900
3454707600
1276470200
94491500
20553600 51103561800
21938300
4250000 21938300
35000000
1104000

2023700
25000000
142055539
16259300
1310000000
20941900
25370000
2239200
31545000
1500000
1
3125000
13744900 1 351987500
1 182646000
1 16042200
1 20000000
1 75000000
300000
1 700000
17290000 137 449 00 1 10000000
12140800 8770000 6680000 1 1 25000000 25000000
13456200 1 6100000 15000000 1455100
1900000 1 17970400
2540000
2400000DEPARTMENT OF ADMINISTRATIVE SERVICES
FUNDING FISCAL DIVISION AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR STATE FUNDS ENDED JUNE 30 1983
BALANCE DUE
NET SPENDING UNIT
APPROPRIATION JULY 1 198 2
CASH
ALLOTMENTS
DRAWN
GRANTS
FROM FEDERAL
GOVERNMENT
FUNDS
RETURNED BY
SPENDING UNIT
PRIOR YEARS
SURPLUS
LAPSED
BALANCE
JUNE 30 1983
3296456200 136567757
2433067400
542500000
311660100
510391700
560881700
2698000
55514296
61500
37404200
15365000
2063807500 301218578
4533291900 2107407367
79829000 10112848
272451900 5250000
138267371582 5528658263
1493610800 249158733
1197810000 3683375
51791733000
1546740900
397853000
1473114600
213910000
1525000000
8221888461
610777500
222654100
683063900
1191701300
1351700000
3403563744
19825000
312813300
66903139
30 901 994 00 5553 469 86
444 195 00 163 120 17
68 022 100 00 4707 977 86
8 755 481 00 755 197 31
15 941 421 00 18 950 00
2 413 294 00
2 671 951 00
19 055 053 00
781 731 00 40 635 00
216 000 00
15 486 00
537 658 00
48 788 00
13 970 00
104 384 00
761 668 00
310237900
440814700
20735408500
12620967300
634789200
1740229300
1300000
3015890420
357777200
530200
45 000 00
4 8 114 031 00 2121 165 22
3 734 738 00
34 386 372 00 18 24 120 24 745 641 760 73 67 00
12 790 102 00 101 681 00
968 915 00 28 387 0 0
3284703822
2419480325
542500000
311721600
490511700
538398974
2038237964
4620047896
80400000
273637900
141020080858
1163100000
1201493375
52076822655
1552628960
353799500
1473114600
213910000
1837813300

81818
6107
2169
7350
11913
13517
235681
607
269734
8892
15796
2413
2658
18913
822
216
15
537
48
13
104
88461
77500
12126
00000
50786
31517
63586
95000
42810
29400
69801
53900
36600
00000
48600
00
00
658
788
97000
38400
76166800
310237900
442114700
20612362058
12978744500
635319400
1740229300
4500000
4802273900
373473800
3540000000
1275863400
95680200
10000586
1391340
7224787
12691539
38596030
5365833
112258982
1555747
201169305
34289
24859341
918734
417557
42119
787318
19124
5502429
17749815
1244240
1435740436
154454110
2221689
566668
2657262
35143051
14397682
812315
3532214
4089231
4453301
42074735
3623012
78098638
27440871
10000586
1391340
7224787
12691539
70221497
2698000
41660500
00
00
57284200
37847726
33440213 293347901
38596030 2020651371
323676 9218172
5365833 4064000

223849872
19432060
10436940
10436940
2552099115
599101593
00
3128911029
3500000
440 535 00
35 322 14 00
40 892 31 00
44 533 01 00
420 747 35 00
200 000 00 200 000 00 00
36 230 12 56 574 00 00
116 216 80 33 453 59
3 891 74 00
1122 589 82 773 956 00
15 557 47 00
2011 693 05 2995 442 00
156 198 32 461 529 99
145 042 90 18 900 00
342 89 00
13 252 99 00
248 593 41 141 514 00
9 187 34 00
4 175 57 00 00
421 19 00
7 873 18 0 0 00
191 24 00
55 024 29 00
17749815 00
1244240 00
2882422194 1692255104
544 541 10 00
22 216 89 00 00 00
464 674 03 1753 449 87
26 572 62 0 0
351 430 51 811 117 73
120 641 67
24 760 00
143 976 82 133 149 00
8 123 15 40 500 0 0

s
76
DEPARTMENT OF ADMINISTRATIVE SERVICES
FUNDING FISCAL DIVISION AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR STATE FUNDS ENDED JUNE 30 1983
APPROPRIATION FOR FISCAL YEAR 1983
SPENDING UNIT continued
Transportation Department of
Operations
Special Appropriations
Grants from Federal Government
Veterans Service State Department of
Workers Compensation State Board of
Section 31 Health Insurance
Section 48 Compensation Resolutions
Claims Payments
LEGISLATIVE
APPROPRIATION
38743155989
666572911
1154661400
430431100
33300000
14444000
GOVERNORS
EMERGENCY
FUND
BUDGET
ADJUSTMENTS
FUNDS
LAPSED
7851000
33300000
14444000
368548329782
00 03561800 1109650939DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
STATE FUNDS
YEAR ENDED JUNE 30 1983
BALANCE DUE
NET SPENDING UNIT
APPROPRIATION JULY 1 1982
38743155989 537505105082
666572911 1850855092
297372261
1146810400
430431100 990000
CASH
ALLOTMENTS
DRAWN
GRANTS
FROM FEDERAL
GOVERNMENT
30297017455
2040082064
24362900481 24347195995
1146810400
431421100
FUNDS PRIOR YEARS
RETURNED BY SURPLUS BALANCE
SPENDING UNIT LAPSED JUNE 30 1983
5459512436 16
30103270 30103270 477345939 281667775
18616799 18616799 00
4575376 4575376 00 00 00
5367335117043 5 56832098437 3 885 909 776 74 524347195995 52198890266 40 982 6 50 70 S 58 0 24 0 58 9 9 7DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
FEDERAL REVENUE SHARING FUNDS
YEAR ENDED JUNE 30 1983
SPENDING UNIT
Education
Education Department of
APPROPRIATION FOR FISCAL YEAR 198 3
LEGISLATIVE
APPROPRIATION
BUDGET
ADJUSTMENT
NET
APPROPRIATION
4536818 103561800 S 108098618
4536818 103561800 108098618DEPARTMENT OF ADMINISTRATIVE SERVICES
79
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
FEDERAL REVENUE SHARING FUNDS
YEAR ENDED JUNE 30 198 3
BALANCE DUE
SPENDING UNIT
JULY 1 1982
ALLOTMENTS
DRAWN
RETURNED BY
SPENDING UNIT
PRIOR YEARS
SURPLUS
LAPSED
BALANCE
JUNE 30 1983
167138499 275237117
00
00
167138499 275237117 S
00
gj
0081
STATE UNITS
BUDGET FUNDS
BALANCE SHEET
ALL STATE SPENDING UNITS EXCLUDING
UNITS OF THE UNIVERSITY SYSTEMiiiiANf iikkt Air statr ski
KZtitN nit op the nrrty
7iJ 50 93
ASSETS
CURRENT ASSETS
Cash on Hand and in Banks
Receivables and Inventories
Other Assets
7340158315
163465716327
106 031641
64 657li5 22
16J 316 4
Total Assets
1709 128 062 83
t
LIABILITIES AND FUND EQUITY
CURRENT LIABILITIES
FUND EQUITY
Fund Balances
Reserved
Unreserved
Surplus
Balance July 1 1982 due to
Revenue Shortfall Reserve
Excess of Funds Available over Expenditures
For the Year Ended June 30 1983
Prior Years Adjustments and Increases
Decreases in Fund Balance
Prior Years Unreserved Funds
Lapsed to Department of Administrative
Services Fiscal Division
Balance June 30 1983 due to
Midyear Adjustment Reserve
Total Fund Equity
106653981615
S 63017691408
1603792484 S
63291458948
59555853102
4098265070
1241133260
S 64258824668
00 S 10665398161
00 63017691408
00 1603792454
63291453945
595558 531 2
4098265
124113
00 S 642 533 246
Total Liabilities and Fund Equity
170912806283
00 S 1709123 6253
Receivables due to the Department of
Administrative Services from State Spending
Units for services rendered and the
corresponding payables in the amount of
505271903 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 statementsswmwmmmSTATE UNITS
BUDGET FUNDS
BALANCE SHEET
BY SPENDING UNITSBALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1983
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 Institut
B Regents Central Office
C Public Telecommunications Commission Georgia
Student Finance Commission Georgia
Teachers Retirement System Expense Fund
Employees Retirement System Administrative Expense Fund
Financing and Investment Commission Georgia State
General Assembly of Georgia
General Obligation Debt Sinking Fund State of Georgia
A General Obligation Debt Sinking Fund State of Georgi
Issued
B General Obligation Debt Sinking Fund State of Georgi
New
Governor Office of the
Governors Office
Governors Emergency Fund
Planning and Budget Office of
Grants State Aid
To Counties
To Municipalities
Highway Safety Office of
Human Resources Department of
A Departmental Operations
B Health Planning and Development State
C Community Mental HealthMental Retardation Youth
Services and Institutions
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Appellate Court Reports
Court Reporting of the Judicial Council Board of
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
D Probation Division Operations
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
CURRENT ASSETS
CASH ON RECEIVABLES
HAND AND AND OTHER
IN BANKS INVENTORIES ASSETS
53800323 843608317 00
00 115223110 0 0
32295362 2754409 00
00 50000 10556 47
00 4405377333 00
00 39058904 00
00 389535462 00
00 2247708467 00
00 9918036 00
00 26031863 00
00 3597674976 200 00
00 00 00
00 624889280 00

00
00
24 091 42 00
66 812 13
2 000 0 0 00
6 259 0 8
1635 614 13 00 00
16 412 65 00
6310 875 20 00 0 0
25 113 6 3 00 00 00
66 271 22
102 704 ss
77 133 42
2 076 49
12 173 81
29 539 12
17 632 7 6 00 00
323 79 00 00
19 892 01
2501 931 41
72 179 22 00
3376 182 59
226 298 62
567 195 54
2142 063 07 00
7 993 86
820 771 43 10 00
00
3128911029
3500000
97737072
9088900
21665534
00
00
00
20000000
00
8973224
00
73950804
389174
00
3894829
6106231664
1233371
3108591851
46363946
3832817
29999
00
17691863
4515303
00
567034
1646707
00
213375
4846906
6289
257401812
10220660
7796444577
256370200
00
00
125894086
213874235
3267004
101978142
19628955
4050000
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
97885402
632200
2621414
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
1678596
00
00
00
00
00
00
3038382
00
00BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1983
LIABILITIES AND FUND EQUITY
FUND EQUITY
UNRESERVED FUND BALANCE
TOTAL
SURPLUS DUE TO LIABILITIES
TOTAL CURRENT RESERVED MIDYEAR AND
ASSETS LIABILITIES FUND BALANCE ADJUSTMENT RESERVE FUND EQUITY
897408640 S 564227922 2 68198912 S 64981806 897408640
115223110 79981358 00 35241752 115223110
35049771 18503297 00 16546474 35049771
1105647 772001 00 333646 1105647
4405377333 4401697685 2271379 1408269 4405377333
39058904 32964134 00 6094770 39058904
389535462 313807332 54060516 21667614 389535462
2247708467 2126952778 99117443 21638246 2247708467
9918036 9677229 00 240807 9918036
26031863 22052694 00 3979169 26031863
3597694976 3074215126 1 56834075 3 66645775 3597694976
00 00 00 00 00
624889280 636980853 7469893 19561466 624889280
00 00 00 00 00
3128911029 3230891841 00 1 01980812 3128911029
5909142 4074603 00 1834539 5909142
97737072 86178993 1690692 9867387 97737072
15770113 13018996 00 2751117 15770113
21865534 1034065 7423537 13407932 21865534
00 00 00 00 00
625908 00 6 25908 00 625908
163561413 11392730 1 48998683 3170000 163561413
20000000 20000000 00 00 20000000
00 00 00 00 00
10614489 10272746 00 341743 10614489
00 00 00 00 00
705038324 154576711 5 47526900 2934713 705038324
389174 389174 00 00 389174
00 00 00 00 00
6406192 00 5500000 906192 6406192
6204117066 5669219325 4 86768582 48129159 6204117066
1865571 1783711 00 81860 1865571
3111213265 2651315197 4 59898068 00 3111213265
52991068 45624642 00 7366426 52991068
14103275 9845170 154250 4103855 14103275
7743341 7642995 00 100346 7743341
207649 00 00 207649 207649
18909244 11730701 00 7178543 18909244
7469215 7398779 00 70436 7469215
1763276 00 00 1763276 1763276
567034 567034 00 00 567034
1646707 1558312 00 88395 1646707
32379 00 00 32379 32379
213375 213375 00 00 213375
4846906 4846904 00 02 4846906
1995490 00 00 1995490 1995490
507594953 467129562 22282418 18182973 507594953
17438582 16693775 00 744807 17438582
7798123173 4030895539 32 65139312 5 02088322 7798123173
593988459 526907520 8566592 58514347 593988459
22629862 19319283 00 3310579 22629862
56719554 46873409 00 9846145 56719554
5340100393 341857181 49 97703144 540068 5340100393
213874235 172627144 317869 40929222 213874235
4066390 393276 3267004 406110 4066390
187093667 173088195 3610408 10395064 187093667
19628955 15555178 00 4073777 19628955
4050000 1214190 00 2835810 4050000
5S
EH
3S3
88
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1983
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
75628 S 00 S 00
427444036 1301593014 58 00
8841717 566539 05 00
4747131 1913 48 00
7340158315 16 39709Jj8j2
L06 93164J
Regular Budget Fund
Revenue Sharing Funds
7340158315 S 163970988230 S 106931641
00 00 00
7340158315 163970988230 10693164J
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 statements
BALANCE SHEET
BY SPENDING UNITS
BUDGET UNDS
JUNE 30 1983
89
TOTAL
ASSETS
LIABILITIES AND FUND EQUITY
CURRENT
LIABILITIES
FUND EQUITY
RESERVED
FUND BALANCE
UNRESERVED
FUND BALANCE
SURPLUS DUE TO
MIDYEAR
ADJUSTMENT RESERVE
TOTAL
LIABILITIES
AND
FUND EQUITY
75628
130586745494
65495622
4938479
75628
78063612686
56315006
1287533
00
52470265823
00
00
00
52866985
9180616
3650946
75628
130586745494
65495622
4938479
171418078186 107159253518 S 63017691408
12 41133260 171418078186
171418078186 S 107159253518
00 00
63017691408 S
00
1241133260 171418078186
00 00
1714180781J6 107159253518
63017691408 S
1241133260 171418078186HBF91
STATE UNITS
BUDGET FUNDS
STATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITSm
STATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1983
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
Unreserved 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 Designated
Revenue Sharing Funds
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
Unreserved Surplus
C Public Telecommunications Commission Georgia
Reserved
Unreserved Surplus
Student Finance Commission Georgia
Reserved
Unreserved Surplus
Teachers Retirement System Expense Fund
Reserved
Unreserved Surplus
Employees Retirement System Administrative Expense Fund
Reserved
Unreserved Surplus
Financing and Investment Commission Georgia State
Reserved
Unreserved Surplus
General Assembly of Georgia
Reserved
Unreserved Surplus
General Obligation Debt Sinking Fund State of Georgia
A General Obligation Debt Sinking Fund State of Georgia Issued
Reserved
Unreserved Surplus
B General Obligation Debt Sinking Fund State of Georgia New
Reserved
Unreserved Surplus
BALANCES JULY 1 1982 EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
383939020 S 78098638 00 154428415
5025175 27440871 00 37254707
00 10000586 00 16413974
00 1391340 00 260329
514151 7224787 00 928583
00 12691539 00 5808107
50006604 33440213 00 15116875
63359296 38596030 00 87684508
19584 323676 00 70627
810180 5365833 00 3803865
259008023 00
00 00
223849872 93096853
52074699 19432060 00 2098319
00 00 00 00
00 90600322 00 98203523
00 9995525 00 1535931
00 00 00 11536998
00 3532214 00 2739739
22078431 00 00 31008736
00 4453301 00 00
165432 00 00 625908
284620533 42074735 00 148998683
00 00 00 20000000
00 00 00 00
WBSTATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1983
PRIOR YEARS FUNDS RETURNED
ADJUSTMENTS TO DEPARTMENT
AND INCREASES OF ADMINISTRATIVE
DECREASES TO SERVICES FISCAL BALANCES
FUND BALANCES DIVISION JUNE 30 1983
S 115740108 00 268198912
89446609 78098638 64981806
5025175 00 00
2012955 27440871 35241752
00 00 00
132500 10000586 16546474
00 00 00
73317 1391340 333646
1757228 00 2271379
479686 7224787 1408269
00 00 00
286663 12691539 6094770
4053912 00 54060516
6550739 33440213 21667614
35758147 00 99117443
66046262 38596030 21638246
19584 00 00
170180 323676 240807
810180 00 00
175304 5365833 3979169
102173948 00 156834075
00 00 00
273548922 223849872 366645775
44604806 00 7469893
21659785 19432060 19561466
00 00 00
00 00 00
00 00 00
86823033 00 101980812
00 00 00
9696917 00 1834539
1690692 00 1690692
1669611 00 9867387
00 00 00
11378 3532214 2751117
14654894 00 7423537
13511573 4089231 13407932
00 00 00
00 4453301 00
460476 00 625908
625908 00 00
135621850 00 148998683
145828683 42074735 3170000
00 00 00
oo 20000000 00
00 00 00
00 00 00
rxmtm
STATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1983
SPENDING UNIT continued
Governor Office of the
Governors Office
Reserved
Unreserved Surplus
Governors Emergency Fund
Reserved
Unreserved Surplus
Planning and Budget Office of
Reserved
Unreserved Surplus
Grants State Aid
To Counties
Reserved
Unreserved Surplus
To Municipalities
Reserved
Unreserved Surplus
Highway Safety Office of
Reserved
Unreserved Surplus
Human Resources Department of
A Departmental Operations
Reserved
Unreserved Surplus
B Health Planning and Development State
Reserved
Unreserved Surplus
C Community Mental HealthMental Retardation
Youth Services and Institutions
Reserved
Unreserved Surplus
Industry and Trade Department of
Reserved
Unreserved Surplus
Investigation Georgia Bureau of
Reserved
Unreserved Surplus
Judicial System
Supreme Court
Reserved
Unreserved Surplus
Court of Appeals
Reserved
Unreserved Surplus
Superior Courts
Reserved
Unreserved Surplus
Administrative Office of the Courts
Reserved
Unreserved Surplus
Appellate Court Reports
Reserved
Unreserved Surplus
Court Reporting of the Judicial Council Board of
Reserved
Unreserved Surplus
Judicial Administrative Districts Georgia
Reserved
Unrese rved 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
Law Department of
Reserved
Unreserved Surplus
EXCESS
OF FUNDS
AVAILABLE
BALANCES OVER
JULY 1 1982 EXPENDITURES
3058 23 S 00
36230 12 658603
00 00
00 00
2023703 71 00
116216 80 548064085
00 00
00 00
00 00
00 00
55000 00 00
5666 68 6394592
255736252 00
112258982 39604348
00 00
1555747 581235
478771739 00
201169305 483717310
00 00
15619832 5798317
00 00
14504290 3699822
00 oo
34 28 9 88446
00 00
1325299 131516
2924 00
24859341 5660340
00 00
918734 8494
00 00
417557 1763276
00 00
00 00
00 00
42119 00
00 00
787318 32379
00 00
00 00
00 00
19124 02
00 00
5502429 1942240
20755577 00
17749815 39168032
00 00
1244240 5548

STATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS

YEAR ENDED JUNE 30 198 3
PRIOR YEARS FUNDS RETURNED
ADJUSTMENTS TO DEPARTMENT
AND INCREASES OF ADMINISTRATIVE
DECREASES TO SERVICES FISCAL BALANCES
FUND BALANCES DIVISION JUNE 30 1983
305823 00 5 00
316860 3623012 341743
00 00 00
00 00 00
345156529 00 547526900
545129372 11621680 2934713
00 00 00
00 00 00
00 00 00
00 00 00
00 00 5500000
5488400 566668 906192
231032330 00 486768582
87733507 112258982 48129159
00 00 00
663095 1555747 81860
18873671 00 459898068
483717310 201169305 00
00 00 00
1568109 15619832 7366426
154250 00 154250
404033 14504290 4103855
00 00 00
11900 34289 100346
00 00 00
76133 1325299 207649
2924 00 00
1518203 24859341 7178543
00 00 00
61942 918734 70436
00 00 00
00 417557 1763276
00 00 00
00 00 00
00 00 00
88395 42119 88395
00 00 00
00 787318 32379
00 00 00
00 00 00
00 00 00
00 19124 02
00 00 00
53250 5502429 1995490
1526841 00 22282418
20985059 17749815 18182973
00 00 00
184959 1244240 744807
B
96
STATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1983
SPENDING UNIT continued
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
D Probation Division Operations
Reserved
Unreserved Surplus
Personnel Board State Merit System of
Personnel Administration
Reserved
Unreserved Surplus
Public Safety Department of
Reserved
Unreserved Surplus
Public Service Commission
Reserved
Unreserved Surplus
Revenue Department of
Reserved
Unreserved Surplus
Secretary of State
A Secretary of State
Reserved
Unreserved Surplus
B Real Estate Commission
Reserved
Unreserved Surplus
Subsequent Injury Trust Fund
Reserved
Unreserved Surplus
Transportation Department of
Reserved
Unreserved Surplus
Veterans Service State Department of
Reserved
Unreserved Surplus
Workers Compensation State Board of
Reserved
Unreserved Surplus
EXCESS
OF FUNDS
AVAILABLE
BALANCES OVER
JULY 1 1982 EXPENDITURES
4382074607 00
505829730 64 44394705
15241734 00
154454110 56399567
00 00
2221689 3240191
00 00
00 9846145
5025100501 00
00 50 00746051
1510207 00
45900735 38428451
3392167 00
2657262 36 16621
7610406 00
31143051 5090588
1416894 00
14397682 2649601
00 00
812315 2835810
00 00
00 00
45019767627 00
20917176 501 24902607
00 00
18616799 2961412
00 00
4575376 3637846
S 63291458948
SUMMARY
Reserved
Unreserved
Designated
Revenue Sharing Funds
Surplus due to Midyear Adjustment Reserve
S 56541177957
00
00 00
1603792484 63291458948
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
S 58144970441 6 3291458948
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 198 3
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
FUND BALANCES
FUNDS RETURNED
TO DEPARTMENT
OF ADMINISTRATIVE
SERVICES FISCAL
DIVISION
BALANCES
JUNE 30 1983
1116935295 00 S
3565713919 2882422194
3265139312
502088322
6675142 00 8566592
2114780 154454110 58514347
00 00 00
70388 2221689 3310579
00 00 00
00 00 9846145
27397357 00 4997703144
50 00205983 00 540068
1192338 00 317869
2500771 45900735 40929222
125163 00 3267004
3210511 2657262 406110
3999998 00 36 10408
9304476 35143051 10395064
1416894 00 00
1424176 14397682 4073777
00 00 00
00 812315 2835810
00 00 00
00 00 00
74 50498196 00 52470265823
1500 62849528 1 30103270 52866985
00 00 00
6219204 18616799 9180616
00 00 00
13100 4575376 3650946
53079339651 4098265070 S 64258824668
6476513451
00 63017691408
00 00 00
59555853102 4098265070 1241133260
S53079339651 S 4098265070 S 64258824668yrdhrtUiMi
99
STATE UNITS
BUDGET FUNDS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
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 1983
101
FUNDS AVAILABLE
REVENUES
REGULAR
BUDGET
FUND
REVENUE
SHARING
FUNDS
APPROPRIATION ALLOTMENTS
General Appropriations
Budget Adjustments
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
368500585782
103561800
1061906939
367335117043
175851868321
901043419
4606322486
16489532
800601880
527642347
40330058815
46281115060
S 590369143843
4536818
103561800
00
s 108098618
00
00
00
56216415655
108098618
00
368505122600
00
1061906939
s 3674 432 156 61
1758 518 683 21
9 010 434 19
4606322486
16489532
800601880
527642347
40330058815
46281115060
590477242461
56216415655
Total Funds Available
646585559498
108098618
646693658116
The accompanying notes are an integral part of these financial statements
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1983
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
REGULAR
BUDGET
FUND
69909142263 S
4422986337
10179096368
4482999260
30342936
161782866
REVENUE
SHARING
FUNDS
2665263274
7964730473
1749165642
536816281
608119211
184390614
469161925
4566351935
4988864
717366810
352204574
746130449
34743500
s 205 994 335 52
13 533 413 43
5 973 779 81
9 508 611 60
s 13 403 276 47
41 564 558 00
s 17 262 765 13
16 161 625 41
89186350030
00
s 00
00
00
5 00
S 00
S 00
00
6774061456 S
10821234989
00
00
69909142263
4422986337
10179096368
4482999260
30342936
161782866
89186350030
2665263274
7964730473
1749165642
536816281
608119211
184390614
469161925
4566351935
4988864
717366810
352204574
746130449
34743500
205 994 335 52
13 533 413 43
s 5 973 779 81
9 508 611 60
s 13 403 276 47
s 41 564 558 00
17 262 765 13
s 16 161 625 41
17595296445
00
6774061456
10821234989
17595296445
CAPITAL OUTLAY
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
Grants to Counties Cities and Civil Divisions
Other Expenditures
Publications and Printing
Equipment Purchases
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
15545
14708751
39015527
8250
1863401300
324541
1917473914
49848
s 25043452
28294
Total Capital Outlay
s 601 446 423 810 655 96 58
601 870 466 54
621 296 421 62
00
00
00
00
s 00
00
15545
14708751
39015527
8250
1863401300
324541
00
19 174 739 14
498 48
250 434 52
s 282 94
601 446 423 810 655 96 58
s 601 870 466 54
621 296 421 62

s ment of funds available and expenditures of all state spending units
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1983
EXPENDITURES continued
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER Schedule by Spending Units pages 122134
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Personal Liability Insurance
Unemployment Compensation Insurance
REGULAR REVENUE
BUDGET SHARING
FUND FUNDS TOTAL
s 4887678050 00 4887678050
9655699451 00 9655699451
34346570
849661
1805570
785326
1400
24932
00 S
34346570
849661
1805570
785326
1400
24932
37813459
37813459
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
2152775
1675346028
158611866
2272136974
1790183111
99000
54739907
87628825965
1546364600
244910621054
68176
12620475194
3526 596 246 50
23 156 56
607 765 45
202 741 65
114 060 86
s 2 497 506 14
27 131 358 33
5 98 002 540 093 879 62 27
103 542 972 89
6 943 035 78
3 455 000 00
3 500 000 00
3674 991 978 75
108098618
2152775
1675346028
158611866
2272136974
1790183111
99000
54739907
876 28825965
1546364600
245018719672
68176
12620475194
S 583294100550
63291458948
1080 986 18 352767723268
00 s 2315656
00 60776545
00 20274165
s 00 s 11406086
s 00 249750614
00 2713135833
00 500209362
00 s 9854087927
s 10354297289
00 694303578
s 00 345500000
00 350000000
1080 986 18 s 367607296493
1080 986 18 00 583402199168 63291458948
646585559498
108098618 646693658116
Includes assessment and collection allowance to
outside agencies in the amount of 4606322486
The accompanying notes are an integral part of these financial statementsSTATE UNITS
BUDGET FUNDS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 198 3
FUNDS AVAILABLE
REVENUES
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFER FROM RESERVED FUND BALANCE
ADMINISTRATIVE
SERVICES
DEPARTMENT OF
367443215661
175851868321
901043419
46281115060
590477242461 S
56216415655
3296456200
00
00
7321612170
10618068370
222044218
AGRICULTURE
DEPARTMENT OF
2433067400
342860757
00
68667061
2844595218
AUDITS
DEPARTMENT OF
542500000
00
00
476 68894
590168894
5025175
00
Total Funds Available
S 646693658116 10840112588 2849620393
590168894
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
S 89186350030
20599433552
1353341343
597377981
950861160
1340327647
4156455800
1726276513
1616162541
17595296445
62129642162
4887678050
9655699451
367607296493
583402199168
63291458948
26 37965035 S 18 658 496 18 S 4844 406 77
6 34226213 2 328 168 68 139 823 37
15604672 829 598 84 277 866 39
22732577 339 267 12 99 008 60
52896025 501 183 53 15 315 9C
1 32851727 116 884 97 75 534 28
5 59066685 144 945 08 89 309 13
1 42172849 536 165 74 132 659 00
45107905 302 596 65 39 484 48
3 50537686 1697900 00 00 280 790 34 00 00 00 24 141 28 0 0 00 0 0
6 0 90824899 4 085 559 73 00
10685684173 2812365686
154428415 37254707
573754920
16413974
646693658116 10840112588
2849620393
590168894STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1983
CONSERVATION
BANKING AND FINANCE s COMMUNITY AFFAIRS DEPARTMENT OF 510391700 5899079209 00 5171834 COMPTROLLER GENERAL 00 12 00 25 37 00 37 FORESTRY COMMISSION GEORGIA 00 30 00 63 93 00 93 S NATURAL RESOURCES DEPARTMENT OF 4533291900 1265111253 00 802149114 6600552267 35097408 6635649675 SOIL CON COMMI AND WATER SERVATION TEE STATE
311660100 00 00 00 5608817 510564 110453 6229834 6229834 20638075 1397973 924936 2513495 25474479 25474479 79829000 1299864 00 00
311660100 00 6414642743 514151 81128864 19584
311660100 6415156894 81148448
258734163 2 79747796 487899229 S 16 93543492 3401211565 51904946
12016967 11947093 36774766 4 45417532 773711257 4988472
23156984 11555732 15333809 10935403 41397306 5165554
00 620000 9847149 65172232 76137347 1222930
1142945 5325555 14014700 7481135 42500781 1388522
920227 393100 1515332 99275455 67491598 124886
806096 1651714 30608229 26361470 36890744 609708
11665467 18232908 7879100 952250 83590470 2424291
2862812 7636312 10956835 56749014 70524184 1245105
94110 93757688 2346181 10384976 276819355 12003407
00 00 00 17704835 22133918 00
00 00 00 00 201700000 00
00 00 00 00 00 00
00 59 83360413 00 98353324 1453856642 00
311399771 S 64 14228311 617175330 25 32331118 S 6547965167 81077821
260329 928583 5808107 15116875 87684508 70627
311660100 S 64 r15156894 622983437 S 25 47447993 6635649675 81148448
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 198 3
EDUCATION DEPARTMENT OF
FUNDS AVAILABLE
REVENUES
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFER FROM RESERVED FUND BALANCE
A
EDUCATION DEPARTMENT OF B
DEFENSE REVENUE
DEPARTMENT OF REGULAR SHARING FUNDS INSTITUTIONS
272451900 S 138267371582 108098618 14936108 no
508752648 25211098867 00 994943 91
00 00 00 00
793442 372373991 00 1234505 73
781997990 163850844440 1 08098618 17165557 64
810180 246280761 00 520746 99
Total Funds Available
782808170 164097125201
U08098618
JL7j686 30463
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 REN TALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
4 21861576 S 1670929749 00 S 12 93535697
1 49102632 168984976 00 1 99984506
2176218 78427820 00 4689934
00 00 00 2876420
3358066 58775233 00 1199948
1588667 9678355 00 54153632
00 126696930 00 00
576000 85349168 00 00
6074947 48397286 00 10103873
5924231 449798006 00 9153228
7840338 00 00 46134320
00 00 00 00
00 00 00 00
1 80501630 161306990825 1080 986 18 1 44700586
7 79004305 164004028348 S 1080 986 18 17 66532144
3803865 93096853 00 2098319
782808170 164097125201
108098618 S 1768630463
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 198 3
EDUCATION
REGENTS OF THE UNIVERSITY SYSTEM
OF GEORGIA BOARD OF
PUBLIC SCHOOL
EMPLOYEES
RETIREMENT
SYSTEM EXPENSE
FUND
S 1197810000
00
00
00
A
RESIDENT
INSTRUCTION
AND UNIVERSITY
SYSTEM
INSTITUTIONS
B
REGENTS
CENTRAL OFFICE
C
PUBLIC
TELECOMMUNICATIONS
COMMISSION
GEORGIA
STUDENT FINANCE
COMMISSION
GEORGIA
TEACHERS
RETIREMENT
SYSTEM
EXPENSE FUND
51791733000
00
00
211423359
1546740900
00
00
9576149
397853000 1473114600
2848255 00
00 00
186966470 236672698

1197810000 S 52003156359 1556317049 S
587667725
1690692
1197810000
52003156359 S 1556317049
5 811584 17
1709787298
00
1709787298
213910000
00
00
266585854
480495854
22078431
i12itli24J5
s oo s 2467650 2 72671900 S 2 70370194 S 1 78997530 S 141577058
00 31018 10839284 2 17109317 25244068 6353801
00 183304 9591543 5257789 3884059 1860579
00 00 00 2711872 00 00
00 28501 10842793 8684773 5075403 5272294
00 00 2840608 25869077 5326321 1466562
00 00 00 00 00 58427931
00 00 13186000 00 00 8330122
00 61026 7984805 6325266 6675895 5196233
00 40560 17662385 41493131 8729683 33685938
00 00 00 00 00 00
00 15 66374900 00 00 00 00
00 00 00 00 00 00
1197810000 505 32172923 12 09161800 00 14 73114600 209395031
5 1197810000 521 01359882 15 54781118 5 77821419 S 17 07047559 471565549
00 98203523 1535931 11536998 2739739 31008736
1197810000 52003156359 1556317049 589358417 S 1709787298 S
502574285
mMJWSi

110
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1983
FUNDS AVAILABLE
EMPLOYEES
RETIREMENT
SYSTEM
ADMINISTRATIVE
EXPENSE FUND
FINANCING
AND INVESTMENT
COMMISSION
GEORGIA STATE
GENERAL ASSEMBLY
OF 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
00
00
00
141830015
141830015
00
00
00
00
91216515
91216515 S
1525000000
00
00
25500
1525025500
284620533
Total Funds Available
141830015
91381947
18 096 46033
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
57018642
1230673
537482
00
2903532
250612
17037062
5553456
1167752
50099204
00
00
00
6031600
141830015 00
141830015
71847845
3733926
812703
00
00
1077535
1533973
5207400
1202475
5340182
00
00
00
00
90756039
625908
91381947
723042525
639889297
124489336
00
37863736
6112870
36836451
1867000
59381300
31164835
00
00
00
00
1660647350
148998683
1809646033
BSHSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1983
111
GENERAL OBLIGATION DEBT SINKING FUND
STATE OF GEORGIA
A GENERAL OBLIGATION B GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA NEW GOVERNOR OFFICE OF THE
DEBT SINKING FUND STATE OF GEORGIA ISSUED GOVERNORS OFFICE GOVERNORS EMERGENCY FUND PLANNING AND BUDGET OFFICE OF
8221888461 00 00 00 610777500 00 00 00 S 2226541 108823 129605 00 07 00 00 00 00 00 00 6830639 10591962 633755 00 88 00 76
S 8221888461 610777500 S 2464969 07 00 s 18056357 64
00 00 3058 23 00 2023703 71
S 8221888461 s 610777500 2468027 30 00 s 20080061 35
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
82 018 88461 00 6 107 77500 00
82 018 200 88461 00000 s 6 107 77500 00
82 218 88461 s 6 107 77500
157385451 S
28365020
2674938
00
3642762
1756647
42816
2013200
12834549
3920676
00
00
00
33508068
246144127 S
658603
246802730 S
00 4 976 37261
00 196 16788
00 99 03921
00 00
00 90 52259
00 14 57466
00 222 59759
00 293 99155
00 153 40394
00 6 764 62895
00 00
00 00
00 00
00 1 788 12152
00 s 14 599 42050
00 5 480 64085
00
2008006135s
112
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1983
FUNDS AVAILABLE
GRANTS STATE AID
HIGHWAY SAFETY
TO COUNTIES TO MUNICIPALITIES OFFICE 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
1191701300
00
00
00
1191701300
00
1351700000 S
00
00
00
1351700000
12273900
38753983
00
00
51027883
5500000
Total Funds Available
1191701300 1351700000 565 278 83
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
TELECOMMUNICATIONS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
00 00 34571463
2600 00000 00 00 00 00 00 00 00 00 4 200 000 00 00 00 00 00 00 00 00 00 1830374 1019542 1551210 222784 78939 1166343 3669500 1106956 4616059
9317 01300 00 00 00 9 317 000 00 00 00 00 00 00 00 300121
11917 01300 S 00 13 517 000 00 00 50133291 6394592
1191701300 S 1351700000
56527883STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1983
HUMAN RESOURCES DEPARTMENT OF
A DEPARTMENTAL OPERATIONS 230901994 362159777 27332799 620394570 00 42 00 20 62 i B HEALTH PLANNING HD DEVELOPMENT STATE C COMMUNITY MENTAL HEALTHMENTAL RETARDATION YOUTH SERVICES AND INSTITUTIONS s s INDUSTRY AND TRADE DEPARTMENT OF 875548100 00 00 474340223 1349888323 INVESTIGATION GEORGIA BUREAU OF
s 44419500 39254793 00 00 83674293 26802210000 4885470234 00 9142841484 40830521718 1594142100 521202 00 146709895 1741373197
255736252
478771739
00
62295193314
83674293
41309293457
1349888323 Sn
174137JL97
97 26436907 S 564 01690 22042272157 3 961 93296 11 759 53751
57 57033411 38 94797 2634465611 643 84303 1 532 68148
2 48756956 5 21164 43044041 196 46372 359 79520
5721777 00 19504420 47 01767 544 15256
1 44925499 1 58966 5739806 250 00249 71 71296
49368552 00 91455642 28 81646 158 27019
10 08531187 13 81705 186936773 60 15233 1 754 89692
4 47111394 80 17680 32884830 238 77446 160 16446
3 01666402 24 41987 212635725 133 85285 738 23005
72 40218876 9954792 00 00 107 77540 00 00 00 265153834 463159486 430687500 00 183 87045 00 00 00 42 72699 00 00 00
373 95071909 6 59999 14397636322 7 696 17364 254 56543
623 34797662 842 55528 40825576147 13 440 90006 17 376 73375
39604348 5 81235 483717310 57 98317 36 99822
622 95193314 836 74293 41309293457 13 498 88323 17 413 73197
114
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 198 3
FUNDS AVAILABLE
REVENUES
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFER FROM RESERVED FUND BALANCE
SUPREME
COURT
241329400
00
00
19225739
260555139
COURT
OF APPEALS
267195100
00
00
4273030
271468130
SUPERIOR
COURTS
ADMINISTRATIVE
OFFICE
OF THE
COURTS
1905505300 S
13069999
00
114811620
2033386919
2924
78173100
00
00
130635
78303735
Total Funds Available
260555139
271468130
2033389843
78303735
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
193605057
21202302
2231262
00
00
10123963
00
15159930
3882850
14261329
00
00
00
00
260466693
88446
234846485
8745427
2180511
00
823450
10426473
00
9112800
3574243
1627225
00
00
00
00
271336614
131516
1916603812
47024330
35276461
753803
8243242
631150
342086
4302453
1317402
13234764
00
00
00
00
2027729503
5660340
35003143
5676921
931370
00
3259361
200000
00
5115728
1412772
26695946
00
00
00
00
78295241
8494
260555139 I
271468130 2033389843 S
78303735STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
115
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 198 3
JUDICIAL SYSTEM
APPELLATE
COURT
REPORTS
COURT REPORTING
OF THE JUDICIAL
COUNCIL BOARD OF
JUDICIAL
ADMINISTRATIVE
DISTRICTS
GEORGIA
JUDICIAL
QUALIFICATIONS
COMMISSION
JUSTICE
COURTS
TRAINING
COUNCIL
GEORGIA
JUVENILE
COURT
JUDGES
COUNCIL OF
21600000
00
00
00
21600000
1548600 S
00
00
2322952
3871552
53765800 S
00
00
00
53765800
4878800
00
00
00
4878800
1397000
00
00
3263368
4660368
10438400
32109080
00
00
42547480
00
00
00
21600000
3871552
53765800
4878800
4660368
42547480
00 S 20 29046 42808339 1292925 00 9404896
5000 2 96764 2499061 219400 512128 1370274
00 35261 2809492 257776 00 516151
00 00 00 00 00 00
198 31724 25215 683454 337206 2601799 253003
00 18400 376081 00 00 93306
00 00 00 00 00 00
00 5 47329 994923 235269 00 891905
00 2 23523 1944117 131007 8480 324068
00 6 96014 1650333 2372838 1537961 29693875
00 00 00 00 00 00
00 00 00 00 00 00
00 00 00 00 00 00
00 00 00 00 00 00
198 36724 38 71552 53765800 4846421 4660368 42547478
17 63276 00 00 32379 00 02
216 00000 38 71552 S 53765800 4878800 4660368 S 42547480
STATEMENT 0F FUNDS AVMJBLEAND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1983
LABOR DEPARTMENT OF
FUNDS AVAILABLE
REVENUES
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFER FROM RESERVED FUND BALANCE
Total Funds Available
B
BASIC EMPLOYMENT
WORK INCENTIVE
CORRECTIONAL
SERVICES AND
A INSPECTION DIVISION COMPREHENSIVE EMPLOYMENT AND TRAINING LAW DEPARTMENT OF
761668 00 00 00 00 3102379 88413761 82457 00 08 00 26 440814700 00 00 47839768
761668 00 91598597 34 488654468
00 207555 77 00
761668 00 91806153 Jl 488654468
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
61933063 4996880437 376359775
1500536 411725901 25445916
7417463 83623069 9842464
00 00 00
984206 276926 3287285
999300 63010990 1717310
00 794448 10567913
797040 128413124 29348000
581407 108338077 9016797
11545 130703011 15826293
00 00 00
00 00 00
00 00 00
00 3217681296 6682867
74224560 9141447279 488094620
1942240 39168032 559848
76166800
91806153il
488654468STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 198 3
OFFENDER REHABILITATION DEPARTMENT OF PERSONNEL BOARD STATE MERIT SYSTEM OF PERSONNEL ADMINISTRATION PUBLIC SAFETY DEPARTMENT OI
MEDICAL ASSISTANCE DEPARTMENT 01 A OFFENDER REHABILITATION DEPARTMENT OF B PARDONS AND PAROLES BOARD OF D PROBATION DIVISION OPERATIONS
207354085 448640136 18858518 00 05 00 40 12620967300 72776621 00 282953198 634789200 00 00 3400 s 17402293 1505753 00 00 00 00 4500000 00 00 13919823255 47991292 409591 1813431 00 11 00 92
674852739 45 12976697119 634792600 18908046 00 13924323255 50214315 03
43820746 07 15241734 00 00 5025100501 15102 07
71867348552 12991938853
634792600
1890804600 S 189494 M if
5022941710
6 01600917 77 10169455 S 524397589 S 1660867837 3 642 94225 35 65460543
30101565 16 77278522 19071793 58122553 92 71137 6 04362044
7252227 40608918 21146172 23856306 39 99830 15221896
00 49107867 9259614 00 00 1 20145636
23870491 18243401 1624480 1541754 105 35811 98505720
1744342 2 09669516 11244588 19673564 15 28883 35954618
7 22569373 62569982 929239 2999849 1 013 47158 2 28879561
29067825 59049922 14219268 51350903 189 97476 6883232
19331681 1 04616666 14349142 25753561 92 92576 59322021
8 82035185 97405097 8794024 1313529 9 617 13332 40897370
00 2172500 00 00 00 2700000
00 74000000 00 00 00 00
00 00 00 00 00 00
631 05380241 28 30647440 6516500 35478599 124 676 97277 2 06180618
654 22953847 129 35539286 631552409 1880958455 139 486 77705 49 84513259
64 44394705 56399567 3240191 9846145 50 007 46051 38428451
71867348552 12991938853
634792600
1890804600 18949423756 S
5022941710
118 STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1983
PUBLIC SERVICE COMMISSION REVENUE DEPARTMENT OF SECRETARY OF STATE
FUNDS AVAILABLE A SECRETARY OF STATE B REAL ESTATE COMMISSION
REVENUES
APPROPRIATION ALLOTMENTS GRANTS FROM U S GOVERNMENT GRANTS FROM COUNTIES AND CITIES REVENUES AND EARNINGS RETAINED BY UNITS 373473800 5394937 00 00 3438637200 00 00 4918284696 1279010200 20898599 00 12385308 s 968915 3430 00 00 do 90
Total Revenues 378868737 s 8356921896 1312294107 972345 90
CARRYOVER FROM PRIOR YEAR 3392167 00 17600 00
TRANSFER FROM RESERVED FUND BALANCE
382260904 8356921896 1312311707 972345 Jtfi
EXPENDITURES
PERSONAL SERVICES 308643245 2255197983 S 787758719 s 507642 20
REGULAR OPERATING EXPENSES 21183469 81357304 126658219 105716 68
TRAVEL 8578909 82473223 16353435 11442 04
MOTOR VEHICLE EQUIPMENT PURCHASES 00 5892574 4448806 37331 80
PUBLICATIONS AND PRINTING 6 81224 135757613 33305313 24336 67
EQUIPMENT PURCHASES 459600 14765228 6003895 1986 66
COMPUTER CHARGES 5643900 569638328 24420016 139214 29
REAL ESTATE RENTALS 19115096 119178601 37104445 33600 00
TELECOMMUNICATIONS 7669492 48514678 24314616 16183 71
PER DIEM FEES AND CONTRACTS 6669348 4546653034 36749061 66533 75
CAPITAL OUTLAY 00 00 00 00
AUTHORITY LEASE RENTALS 00 00 127600000 00
GENERAL OBLIGATION DEBT SINKING FUND 00 00 00 00
OTHER 00 492402742 84945581 00
Total Expenditures s 378644283 8351831308 s 1309662106 s 943987 80
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES 3616621 5090588 2649601 28358 10
s 382260904 83 56921896 1312311707 972345 9p
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 o f these financial statements
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 198 3
119

SUBSEQUENT INJURY
TRUST FUND
TRANSPORTATION
DEPARTMENT OF
00 394 097 289 00
00 459 569 664 99
00 8 085 498 19
251592 58 19 791 841 78
251592 58 881 544 293 96
VETERANS
SERVICE STATE
DEPARTMENT OF
WORKERS
COMPENSATION
STATE BOARD OF
1146810400
232848227
00
00
1379658627
430431100
00
00
3009382
433440482
00
44955214889
25159258 S 133109644285 S
1379658627
433440482
14704845
1589729
884169
00
360660
188758
126311
2284656
392337
4567793
00
00
00
00
25159258
00
12482756278
4485839338
147131937
92993972
71261527
352655668
76091382
98792400
143005180
1105148380
59692742773
2487315650
843033490
905973703
82984741678
50124902607
300449874
6415023
7178832
00
1696201
4284366
00
13671333
5069558
481466
00
00
00
1037450562
1376697215
2961412
335988459
10143773
5036801
00
4118921
1354582
13838903
41424249
7062478
4566745
00
00
00
6267725
429802636
3637846
25159258 133109644285 1379658627
4 33440482IUilJJJLUULLlUJIImiWmmaa
STATE UNITS
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
HHUHH
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND
ADMINISTRATIVE SERVICES DEPARTMENT OF
Rents and Maintenance Expense
Rents Other Than Real Estate
Utilities
Power Water and Natural Gas
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
Payments to Georgia Agrirama Development
Authority for Operations
Per Diem Fees and Contracts
Contracts
Repairs and Maintenance Projects at
Minor Markets
Other Costs
Repairs and Maintenance S
Rents Other Than Real Estate
Publications and Printing
Per Diem Fees and Contracts
Per Diem and Fees
Repairs and Maintenance Projects at
Major Markets
Repairs and Maintenance
Contract Federation of Southern
Cooperatives
Per Diem Fees and Contracts
Contracts
COMMUNITY AFFAIRS DEPARTMENT OF
Capital Felony Expense
Grants to Counties Cities and Civil
Divisions
Grants to Area Planning and Development
Commissions
Grants to Counties Cities and Civil
Divisions
28324394
42350
28366744
5070
22211
17 89173039
2838315
227089600
218340000
1747 71100
85000000
120000000
2712434166
713189044
47834500
155135
52043200
44801900
82355600
99100000
51138975
6719302
9500000
26361300
28394025
7141671
6090824899
1000000
408555973
5000000
131625000SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS

REGULAR BUDGET FUND continued
COMMUNITY AFFAIRS DEPARTMENT OF continued
Local Assistance Grants
Grants to Counties Cities and Civil
Divisions
Grants to Revitalization Projects
Grants to Counties Cities and Civil
Divisions
Appalachian Regional Commission Assessment
Other Expenditures
Juvenile Justice Grants
Grants to Counties Cities and Civil
Divisions
HUDCDBG PassThru Grants B82DC
Grants to Counties Cities and Civil
Divisions
HUDCDBG PassThru Grants B83DC
Grants to Counties Cities and Civil
Divisions
Juvenile Justice PassThru Grants 1978
Grants to Counties Cities and Civil
Divisions
Juvenile Justice PassThru Grants 1979
Grants to Counties Cities and Civil
Divisions
Juvenile Justice PassThru Grants 1980
Grants to Counties Cities and Civil
Divisions
Juvenile Justice PassThru Grants 1981
Grants to Counties Cities and Civil
Divisions
CONSERVATION
FORESTRY COMMISSION GEORGIA
Contractual Research
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Ware County Grant
Grants to Counties Cities and Civil
Divisions
Wood Energy Program
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Unemployment Compensation 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
Assessments by Merit System
Other Expenditures
Travel
Publications and Printing
Equipment Purchases
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Payments to the University of Georgia
School of Forestry for Forest Research
Per Diem Fees and Contracts
Contracts
13318 228554
509704 31501212
10010980
545664
1213948
532899
24932
1400
369758
11093928
86 82805
29500
183137
92000
30970
26576
186638
1880294
16075106
34800000
11000000
10138800
92704300
3636737800
2056606100
1636715
1529672
11691169
19605969
32010916
12329823
20695312
343785
346125
824738
105353
17955400
5983360413
32252788
6000000
52600536
7500000
98353324
ATURAL 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
29350031
181517162
55100000
IB
B
124
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
Shop Stock
REGULAR BUDGET FUND continued
CONSERVATION continued
NATURAL RESOURCES DEPARTMENT OF continued
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
Capital Outlay Hatchery Renovation
Capital Outlay
Capital Outlay Repairs and Maintenance
Capital Outlay
Capital Outlay
Capital Outlay
Capital Outlay Heritage Trust
Capital Outlay
Cost of Material for Resale
Supplies and Materials
Payments to Lake Lanier Islands Development
Authority
Per Diem Fees and Contracts
Contracts
Payments to Jekyll Island State Park
Authority
Per Diem Fees and Contracts
Contracts
Contract Special Olympics Inc
Per Diem Fees and Contracts
Contracts
Georgia Sports Hall of Fame
Per Diem Fees and Contracts
Contracts
Payments to Georgia Hazardous Waste
Management Authority
Per Diem Fees and Contracts
Contracts
Capital Outlay User Fee Enhancements
Capital Outlay
Capital Outlay
Capital Outlay
Capital Outlay
Capital Outlay
Technical Assistance Contract
Per Diem Fees and Contracts
Contracts
Historic Preservation Grants
Grants to Counties Cities and Civil
Divisions
Tybee Island Governors Emergency Fund
Grants to Counties Cities and Civil
Divisions
DEFENSE DEPARTMENT OF
Utilities
Power Water and Natural Gas
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 Project
Application
Grants to Counties Cities and Civil
Divisions
Repairs and Renovations
Repairs and Maintenance
Buoy Maintenance
Consolidated Maintenance
S 312500000
150000000
25043700
12500000
799693
148729800
29574192
43457596
84311521
85711500
93806100
18600000
5000000
76 00000
114210237
1218695
23804815
10000000
19021600
2000000
S 119551683
36214000
1500000
4000000
4380019
14855928
1453856642
180501630SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
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
Code Section 202157 a
Grants to Counties Cities and
Civil Divisions
Salaries of Instructional Personnel
Sec 5 Code Section 202152
Grants to Counties Cities and
Civil Divisions
Salaries of Instructional Personnel
Grants to Counties Cities and
Civil Divisions
Salaries of Student Supportive
Personnel
Grants to Counties Cities and
Civil Divisions
Salaries of Administrative and
Supervisory Personnel
Grants to Counties Cities and
Civil Divisions
Special Education Leadership
Personnel
Grants to Counties Cities and
Civil Divisions
Instructional Media
Grants to Counties Cities and
Civil Divisions
Instructional Equipment
Grants to Counties Cities and
Civil Divisions
Maintenance and Operation
Grants to Counties Cities and
Civil Divisions
Sick and Personal Leave
Grants to Counties Cities and
Civil Divisions
Travel
Grants to Counties Cities and
Civil Divisions
Pupil Transportation Regular
Grants to Counties Cities and
Civil Divisions
Isolated Schools
Grants to Counties Cities and
Civil Divisions
NonAPEG Grants
Education of Children of LowIncome
Families
Grants to Counties Cities and
Civil Divisions
Teacher Retirement
Grants to Counties Cities and
Civil Divisions
Instructional Services for the
Handicapped
Grants to Counties Cities and
Civil Divisions
Preparation of Professional
Personnel in Education of
Handicapped Children
Grants to Counties Cities and
Civil Divisions
Tuition for the Multihandicapped
Grants to Counties Cities and
Civil Divisions
Severely Emotionally Disturbed
Grants to Counties Cities and
Civil Divisions
Compensatory Education
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
3027706
S 57612227933
9946802184
2386026916
2383443929
6827409632
312504062
1994738376
69493296
9388093452
554066400
101836656
8096251457
51488706
7888187755
10194562684
2405399958
5160500
100099367
1565672500
1585033000
10111818027
1450517020
99724382999
126 SUMMARY OF OTHER EXPENDITURES BY SPENDING UNITS
REGULAR BUDGET FUND continued
EDUCATION continued
EDUCATION DEPARTMENT OF continued
A EDUCATION DEPARTMENT OF continued
NonAPEG Grants continued
Supplementary Education Centers
and Services
Grants to Counties Cities and
Civil Divisions 5747100
Staff Development
Grants to Counties Cities and
Civil Divisions 75097831
Supervision and Assessment of
Students and Beginning Teachers and
Performance Based Certification
Grants to Counties Cities and
Civil Divisions 347475500
Cooperative Educational Service
Agencies
Grants to Counties Cities and
Civil Divisions 371973528
Superintendents Salaries
Grants to Counties Cities and
Civil Divisions 480463486
High School Program
Grants to Counties Cities and
Civil Divisions 2534324265
Area VocationalTechnical Schools
Grants to Counties Cities and
Civil Divisions 5561859735
Junior College Vocational Program
Grants to Counties Cities and
Civil Divisions 224616026
Quick Start Program
Grants to Counties Cities and
Civil Divisions 313872000
Comprehensive Employment and Training
Grants to Counties Cities and
Civil Divisions 189689892
Vocational Research and Curriculum
Grants to Counties Cities and
Civil Divisions 47739400
Adult Education
Grants to Counties Cities and
Civil Divisions 328314885
Salaries and Travel of Public
Librarians
Grants to Counties Cities and
Civil Divisions 421730678
Public Library Materials
Grants to Counties Cities and
Civil Divisions 405205189
Talking Book Centers
Grants to Counties Cities and
Civil Divisions 66625800
Public Library Maintenance and
Operation
Grants to Counties Cities and
Civil Divisions 267018980
Public Library Construction
Grants to Counties Cities and
Civil Divisions 40000000
Instructional Aides
Grants to Counties Cities and
Civil Divisions 967130000
Teacher Health Insurance
Grants to Counties Cities and
Civil Divisions 3372529426
Capital Outlay
Grants to Counties Cities and
Civil Divisions 7500000
Grants to Local School Systems for
Educational Purposes Act 562
Grants to Counties Cities and
Civil Divisions 7500000000
Salaries of Extended PreSchool
Personnel
Grants to Counties Cities and
Civil Divisions 1033040900
Career Education
Grants to Counties Cities and
Civil Divisions 13887000
Nutrition Education
Grants to Counties Cities and
Civil Divisions 7727934
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
EDUCATION continued
EDUCATION DEPARTMENT OF continued
A EDUCATION DEPARTMENT OF continued
NonAPEG Grants continued
Child Care Lunch Program Federal
Grants to Counties Cities and
Civil Divisions
Special Project Grant
Grants to Counties Cities and
Civil Divisions
Transitional Program for Refugee
Children
Grants to Counties Cities and
Civil Divisions
Chapter II Block Grant Flow Through
Grants to Counties Cities and
Civil Divisions
B INSTITUTIONS
Utilities
Power Water and Natural Gas
PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM
EXPENSE FUND
Payments to Employees Retirement
System
Grants to Counties Cities and
Civil Divisions
Employer Contributions
Grants to Counties Cities and
Civil Divisions
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
BOARD OF
A RESIDENT INSTRUCTION AND UNIVERSITY
SYSTEM INSTITUTIONS
Teachers Retirement
Grants to Counties Cities and
Civil Divisions
Grants to Colleges
Grants to Counties Cities and
Civil Divisions
B REGENTS CENTRAL OFFICE
Southern Regional Education Board
Payments
Per Diem Fees and Contracts
Contracts
Medical Scholarships
Tuition and Scholarships
Regents Opportunity Grants
Per Diem Fees and Contracts
Contracts
Regents Scholarships
Tuition and Scholarships
Grants to Junior Colleges
Grants to Counties Cities and
Civil Divisions
Rental Payments to Georgia Military
College
Per Diem Fees and Contracts
Contracts
STUDENT FINANCE COMMISSION GEORGIA
Payment of Interest and Fees
Tuition and Scholarships
Guaranteed Educational Loans
Tuition and Scholarships
Tuition and Equalization Grants
Tuition and Scholarships
Student Incentive Grants
Tuition and Scholarships
Law Enforcement Personnel Dependents
Grants
Tuition and Scholarships
North Georgia College ROTC Grants
Tuition and Scholarships
Georgia Military Scholarship Grants
Tuition and Scholarships
787004436
17243600
17219118 6071148 7520
868092600 161306990825
144700586 161451691411
16000000
1181810000
1197810000
5193978223
45338194700 50532172923
418345000
53250000
50000000
20000000
648566800
19000000
1209161800
37650000
65349600
1092500000
257010000
2700000
13705000
4200000
51741334723
1473114600
128
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
EDUCATION continued
TEACHERS RETIREMENT SYSTEM EXPENSE FUND
Postage
Supplies and Materials
Floor Fund for Local Retirement Systems
Grants to Counties Cities and
Civil Divisions
Cost of Living Increases for Local
Retirement System Members
Grants to Counties Cities and
Civil Divisions
EMPLOYEES RETIREMENT SYSTEM ADMINISTRATIVE
EXPENSE FUND
Postage
Supplies and Materials
GOVERNOR OFFICE OF THE
GOVERNORS OFFICE
Transition Allowance
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Other Costs
Rents Other Than Real Estate
Travel
Mansion Allowance
Other Expenditures
Intern Stipends and Travel
Other Expenditures
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
8892963
131823580
68678488
209395031
6031600
3837807
257138
591622
252427 S
4938994
46400
14134
4999528
4000000
24508540
33508068
134280600
31523267
44 08285
8600000
178812152
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
Per Diem Fees and Contracts
Contracts
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
300121
317655755
73200000
85285593
118539041
387900000
390855755
32754485
128793580
370030374
29643053
19706000SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
HUMAN RESOURCES DEPARTMENT OF continued
A DEPARTMENTAL OPERATIONS continued
GrantinAid to Counties
Grants to Counties Cities and
Civil Divisions
Work Incentive Benefits
Direct Benefits Medical Care and
Public Assistance
Grants to Fulton County for 24hour
Emergency Social Services
Grants to Counties Cities and
Civil Divisions
Benefits for Child Care
Direct Benefits Medical Care and
Public Assistance
Homemaker Meals
Grants to Counties Cities and
Civil Divisions
Chatham County Homemaker Project
Grants to Counties Cities and
Civil Divisions
Douglas County Homemaker Project
Grants to Counties Cities and
Civil Divisions
Fulton County Homemaker Project
Grants to Counties Cities and
Civil Divisions
Grants for Nephrology Centers
Grants to Counties Cities and
Civil Divisions
Case Services
Direct Benefits Medical Care and
Public Assistance
ESRP Case Services
Direct Benefits Medical Care and
Public Assistance
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
Repairs and Maintenance
Per Diem Fees and Contracts
Per Diem and Fees
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
5797126514
6227619
27403149
8852340
31888 08040
35273668
17340000
1470215081
84 72216
40983547
104 80179
27978200
21000000
1473761419
2558310
7 80000
18491129624
5803354133
44 584 27211
380409399
10000000
10500000
36255489
20000000
6270969
4000000
4000000
29300000SUMMARY OF OTHER EXPENDITURES
131
BY SPENDING UNITS
REGULAR BUDGET FUND continued
HUMAN RESOURCES
C COMMUNITY
YOUTH SERVI
Community
Grants
Civil
Community
Grants
Civil
Grant for
Grants
Civil
Grant for
Grants
Civil
DEPARTMENT OF continued
MENTAL HEALTHMENTAL RETARDATION
CES AND INSTITUTIONS continued
Mental Retardation Staff
to Counties Cities and
Divisions
Mental Retardation Residential Services
to Counties Cities and
Divisions
DeKalb County Mental Retardation Project
to Counties Cities and
Divisions
Chatham County Mental Retardation Project
to Counties Cities and
Divisions
INDUSTRY AND TRADE DEPARTMENT OF
Postage
Supplies and Materials
Local Welcome Center Contracts
Per Diem Fees and Contracts
Contracts
Advertising
Per Diem Fees and Contracts
Contracts
Georgia Ports Authority
Authority Lease Rentals
Authority Lease Rentals
Georgia Ports Authority
General Obligation Bond Payments
General Obligation Debt Sinking Fund
Historic Chattahoochee Commission Contract
Per Diem Fees and Contracts
Contracts
Atlanta Council for International Visitors
Per Diem Fees and Contracts
Contracts
Waterway Development in Georgia
Per Diem Fees and Contracts
Contracts
Georgia Music Week Promotion
Per Diem Fees and Contracts
Contracts
Georgia World Congress Center
Operating Expenses
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
Metro Chambers Executive Council
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
288148132
938728739
5766667
4900000 14397636322 5179336 8230
13772364
9500000
74300000
260500000
350000000
4000000
2500000
2500000
2000000
18550000
1495000
10500000
20000000 7 69617 364
20377153
5079390 25456 543
583469
2617597
3201066
15356794
3199123436
3217681296
6682867SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
MEDICAL ASSISTANCE DEPARTMENT OF
Postage
Supplies and Materials
Medicaid Benefits
Direct Benefits Medical Care and
Public Assistance
Payments to Counties for Mental Health
Grants to Counties Cities and
Civil Divisions
Audits Contracts
Per Diem Fees and Contracts
Contracts
Medicaid Benefits Reserve 1980
Direct Benefits Medical Care and
Public Assistance
Medicaid Benefits Reserve 1981
Direct Benefits Medical Care and
Public Assistance
Medicaid Benefits Reserve 1982
Direct Benefits Medical Care and
Public Assistance
Adult Emergency Dental Services
Reserve 1980
Direct Benefits Medical Care and
Public Assistance
Payments to Counties for Mental Health
Reserve 1980
Grants to Counties Cities and
Civil Divisions
Payments to Counties for Mental Health
Reserve 1982
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
Payments to Jails for State Prisoner
Medical Costs
Grants to Counties Cities and
Civil Divisions
Court Costs
Per Diem Fees and Contracts
Per Diem and Fees
Inmate Release Funds
Other Expenditures
Revolving Fund for County Workcamp
Construction
Grants to Counties Cities and
Civil Divisions
County Subsidy
Grants to Counties Cities and
Civil Divisions
County Subsidy for Jails
Grants to Counties Cities and
Civil Divisions
Grants for County Workcamp
Construction
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
Equipment Purchases
Per Diem Fees and Contracts
Per Diem and Fees
149690105
349200947
478504140
67171967
3213381
360000
546839099
211679516
81436655
10795371
59436990
84649469
15000000
663298300
88921500
18250000
977395192
70745348
80010875
56429652702
791198707
33648692
141551926
258962993
6006917033

4406
127979
164599536 63105380241SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
OFFENDER REHABILITATION DEPARTMENT OF continued
A OFFENDER REHABILITATION DEPARTMENT OF continued
Payments to the Medical Association
of Georgia for Jail and Prison Health
Care Certification
Per Diem Fees and Contracts
Contracts
B PARDONS AND PAROLES BOARD OF
County Jail Subsidy
Grants to Counties Cities and
Civil Divisions
D PROBATION DIVISION OPERATIONS
Utilities
Power Water and Natural Gas
Grants for Independent Probation Systems
Grants to Counties Cities and
Civil Divisions
PERSONNEL BOARD STATE MERIT SYSTEM OF
PERSONNEL ADMINISTRATION
Postage
Supplies and Materials
Health Insurance Claim Payments
Other Expenditures
PUBLIC SAFETY DEPARTMENT OF
Postage
Supplies and Materials
Conviction Reports
Other Expenditures
Peace Officers Training Grant
Grants to Counties Cities and
Civil Divisions
REVENUE DEPARTMENT OF
County Tax OfficialsRetirement and FICA
Grants to Counties Cities and
Civil Divisions
Grants to CountiesAppraisal Staff
Grants to Counties Cities and
Civil Divisions
Motor Vehicle Tag Purchases
Supplies and Materials
Motor Vehicle Decal Purchases
Supplies and Materials
Postage
Supplies and Materials
SECRETARY OF STATE
A SECRETARY OF STATE
Election Expenses
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Rents Other Than Real Estate
Insurance and Bonding
Other Expenditures
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Postage
Supplies and Materials
2740136
46859
125771
4340075
468087
738185
7000
4704943
1006686
1823566
TRANSPORTATION DEPARTMENT OF
Mass Transit Grants
Per Diem Fees and Contracts
Contracts
Harbor Maintenance Payments
Per Diem Fees and Contracts
Contracts
2200000 2830647440
6516500
19876492
15602107
35478599 S 2872642539
14075000
12453622277 12467697277
S 48824594
18000000
2786995
10384061
192493
19824935
685100
22661014
476663
2830252
139356024
89437000
122784936
107799926
3350000
169030880
59841513
25104068
476086431
45400000
206180618
492402742
84945581134
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
TRANSPORTATION DEPARTMENT OF continued
Capital Outlay Airport Development
Capital Outlay
Capital Outlay Airport Operational
Improvements
Capital Outlay
Capital Outlay Airport Approach Aid
Capital Outlay
Eugene Talmadge Memorial Bridge Study
Personal Services
Salaries and Wages
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
Other Expenditures
Travel
Publications and Printing
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Geodetic Control
Personal Services
Salaries and Wages
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Power Water and Natural Gas
Assessments by Merit System
Travel
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Capital Outlay Paving State and Local
School and State Institutions
Capital Outlay
Capital Outlay Paving State Parks and
Historic Sites
Capital Outlay
Capital Outlay Paving Farmers Markets
Capital Outlay
Railroad Grade Separation
Personal Services
Salaries and Wages
Other Costs
Supplies and Materials
Per Diem Fees and Contracts
Per Diem and Fees
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
REVENUE SHARING FUNDS
392415
21162
4000
3130
287374
1251513
444238
84919
41600
14786000
2000000
6666098
708081
256925
98035
4250
11035000
9343038
1822270
1508319
115401
16786000
1748511
490048
1396746
66444533
107505803
26706975
18768389
29575028
77085618
50590507
4175114
3635305 905973703
3078977
719969820
309841900
4559865 1037450562
6267725
367499197875
EDUCATION
EDUCATION DEPARTMENT OF
A EDUCATION DEPARTMENT OF
NonAPEG Grants
Teacher Retirement
Grants to Counties Cities and
Civil Divisions
108098618
S 367607296493135
STATE REVENUE COLLECTIONS FUND
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
BY SPENDING UNITS136
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
BY STATE UNITS
STATE REVENUE COLLECTIONS FUND
YEAR ENDED JUNE 30 1983
STATE UNIT
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 1 198 2 AND FORFEITS PROPERTIES
48450832 S 00 39 56 8 74 29
24228888 897500 00
3103538 00 00
00 1381600 00
107020 72 16557149 00
2070500 10 65676210 00
00 00 00
00 00 00
00 00 00
00 00 00
7500 00 00
18260521 00 00
00 00 00
752075 2420000 00
6305069 00 oo
00 00 00
00 00 00
510000 74665894 00
00 00 00
34345080 00 00
00 4 45349850 00
1323100 00 00
12339630 3 382 46393141 00
604385 00 00
224000 00 00
00 00 00
152418098 S 34 7053341344
395687429
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
BY STATE UNITS
STATE REVENUE COLLECTIONS FUND
YEAR ENDED JUNE 30 1983
137
DISBURSEMENTS
TRANSFERS TO
REVENUE COLLECTIONS DEPARTMENT OF ADMINISTRATIVE
EARNINGS FROM
FEES RENTS AND SERVICES FISCAL CASH BALANCE
INTEREST EARNED SALES FOR SERVICES 82840255 TOTAL 5252255216 DIVISION JUNE 30 1983
S 4773727532 5296595795 S 4110253
00 369740690 370638190 368165500 26701578
00 18854571 18854571 20777025 1181084
00 315388314 316769914 316769914 00
00 47503979 7264061128 7263776789 177319
00 2481550 1068157760 1066574070 3654190
00 166500 166500 166500 00
00 973400 973400 973200 200
5790578 19564669 25355247 25355247 00
00 319600000 319600000 319600000 00
00 282263 282263 289763 00
26714 1123053607 1123080321 1082262435 59078407
00 7531343 7531343 7531343 00
00 4204625 6624625 6839675 537025
00 19443875 19443875 19553375 6195569
00 5114900 5114900 5114900 00
00 304373 304373 304373 00
00 00 7466 58 94 75175894 00
00 5042160 5042160 5042160 00
00 31936557 31936557 63825552 2456085
00 295709313 741059163 741059163 00
00 251399000 251399000 252485100 237000
00 683899460 338930292601 338926331395 16300836
00 953238318 953238318 953654394 188309
00 3000 3000 227000 00
00 418552917 418552917 418552917 00
4779544824
4976829639 357205403236 S 357237003479
1208 17855trifimxim iwimDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA
GENERAL OBLIGATION DEBT SINKING FUND
YEAR ENDED JUNE 30 1983
wm
i iiDEPARTMENT OF ADMINISTRATIVE SERVICES
141
FISCAL DIVISION
STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FUND
COMBINED BALANCE SHEET ALL FUNDS
JUNE 30 198 3
GOVERNMENTAL
FUND TYPE
DEBT SERVICE
GENERAL
LONOTERM
DEBT
TOTAL
Memorandum
Only
CURRENT ASSETS
Cash in Banks
Investments
Amount Available in Debt Service Fund
Total Current Assets
DEFERRED ASSETS
Funds to be provided from future Appropriations in
accordance with Article VII Section IV
Paragraph III of the Constitution of the State
of Georgia for Retirement of Bonds 1
1024947
1774752559
1775777506
1024947
1774752559
1775777506
1775777506 1775777506 3551555012
97119222494
97119222494
Total Assets
1775777506 S 98895000000 100670777506
LIABILITIES AND FUND EQUITY
LIABILITIES
General Obligation Bonds Payable
FUND EQUITY
Fund Balance
Reserved for Debt Service
1775777506
98895000000 98895000000
1775777506
Total Liabilities and Fund Equity
1775777506 S 98895000000 S 100670777506
Note 1 The 97119222494 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 statements
14 2
DEPARTMENT 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 1983
CASH RECEIPTS
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
BALANCE JULY 1 1982
Cash
Investments
446239370
36997459
350000000
843033490
25732697
3794535160
8812665961
409241911
2536758089
475161342
1193033490
13426860793
37 68802463
17195663256
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 30 198 3
DISBURSEMENTS
Interest on Bonds
1974A
1974B
197 5A
1975B
1975C
1975D
1975E
1976A
1976B
1976C
1976D
1976E
1977A
1977B
1977C
1977D
198 0A
1981A
1981B
1981C
1981D
1982A
1982B
1982C
1982D
1982E
1982F

1 047 552 50
1 832 655 00
1 843 725 00
1 766 070 00
2 444 147 50
2 017 950 00
2 523 537 50
377 750 00
1 201 217 50
1 385 737 50
1 154 118 75
141 881 25
455 180 00
225 065 00
2 970 712 50
2 889 337 50
4 397 172 50
13 974 037 50
195 000 00
5 984 440 00
599 725 00
3 029 670 00
13 395 292 50
780 812 50
6 101 94 5 00
5 492 145 00
2 151 980 00
DEBT RETIREMENT
Bonds Redeemed
1974A
1974B
197 5A
1975B
1975C
1975D
1975E
1976A
1976B
1976C
1976D
1976E
1977A
1977B
1977C
1977D
1980A
1981A
1981B
1981C
1981D
1982A
1982B
1982C
1982D
1982E
1982F
198 3A
Total Disbursements
BALANCE JUNE 30 1983
1 245 000 00
2 315 000 00
1 735 000 00
2 080 000 00
2 610 000 00
2 360 000 00
1 635 000 00
300 000 00
1 180 000 00
2 530 000 00
1 220 000 00
145 000 00
1 400 000 00
715 000 00
6 665 000 00
5 825 000 00
1 925 000 00
3 135 000 00
4 000 000 00
400 000 00
355 000 00
5 680 000 00
3 735 000 00
1 405 000 00
10 110 000 00
8 975 000 00
10 000 00
130 000 00
8037885750
7382000000
15419885750
Cash
Investments
1024947
1774752559
1775777506
Bond principal and interest due July 1st each year
are paid prior to June 30th each year
Note All paying agents fees and other items of expense are paid
by the Georgia State Financing and Investment Commission
The accompanying notes are an integral part of these financial statements
BS

vmamOLD STATE FIXED DEBT
Does not include Current Operation Obligations
PLEDGE OF FULL FAITH AND CREDIT
NEGOTIABLE BONDS
JUNE 30 1983
JUNE 30 1982
Due but not presented
General State Bonds of 1838 and 1879
Less Cash Reserve
Net Negotiable Old State Debt
1550500 S
1550500
1550500
1550500
000
PLEDGE OF ROAD REVENUE APPROPRIATION
Certificates of Debt to Counties No Interest
Due but not presented
1940 Refunding Certificates of Indebtedness
Less Cash Reserve
Net Debt to Counties
10000
10000
10000
10000
000
SUMMARY
Total Old State Debt Outstanding
Less Cash Reserve
1560500
1560500
1560500
1560500
Net Old State Fixed Debt
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 statements14 9
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
SSSCHEDULE 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 1983
SERIES
1974A
1974B
1975A
1975B
1975C
1975D
1975E
1976A
1976B
1976C
1976D
1976E
1977A
1977B
1977C
1977D
1980A
1981A
1981B
1981C
1981D
1982A
1982B
1982C
1982D
1982E
1982F
1983A
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
7182
7182
10182
5183
ORIGINAL AMOUNT
OF ISSUE
OUTSTANDING
20000
38700
35000
38400
50000
39100
47720
8150
27310
31890
26400
3450
11535
6500
77125
76820
64000
150000
4000
52850
5650
34310
121375
8600
62470
53840
55450
24140
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
15975
29680
27800
27940
39080
30550
39120
6400
20455
23690
21280
2800
8370
4265
58045
60990
58995
135980
51725
5250
28630
108060
7195
52360
44865
55440
24010
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00
00000
00000
00000
00000
00000
00000
00000
00000
00000
MATURITIES
19831999
19831999
19842000
19842000
19842000
19832000
19832000
19841996
19841996
19841996
19831996
19831996
19841997
19841997
19841997
19831997
19842005
19842001
19832001
19832001
19841987
19842002
19841987
19841987
19842002
19831987
19841988
117478500000 98895000000
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
warnmmmSCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING
FOR THE PAYMENT OF WHICH THE STATE OF
GEORGIA IS OBLIGATED AND THE GOOD FAITH OF THE STATE
IS PLEDGEDmm
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 1983
NAME OF AUTHORITY
GEORGIA EDUCATION AUTHORITY SCHOOLS
Refunding Issue
GEORGIA EDUCATION AUTHORITY UNIVERSITY
SERIES
1952A
1953A
1954
1955
1961
196 2
1964
196 5
1966
1966
196 7
1967A
1967B
1967C
1967D
1968
1968A
1969
1970
1970A
1971
1971A
1972
1972A
1973
1973A
DATE
OF ISSUE
101
91
31
51
101
61
111
41
91
71
31
71
71
71
71
11
51
31
51
101
51
101
41
101
21
51
52
53
54
55
61
62
64
65
66
66
67
67
67
67
67
68
68
69
70
70
71
71
72
72
73
73
1950 10150
1951 6151
1951A 12151
1953 5153
1957 11157
1958 4158
1959 9159
1961 5161
1961 9161
1962 9162
1963 8163
1963 1163
1964 5164
1964A 9164
1965 1165
1965A 7165
1966 12166
1967 5167
1967A 11167
1968 3168
1969 5169
1971 2171
1972 2172
1972A 10172
1973 5173
ORIGINAL AMOUNT
OF ISSUE
32097
63300
32512
29238
31452
26600
27905
27030
32125
7450
28020
32120
732
1247
866
21800
5200
13245
11500
24715
14700
15700
10200
19580
8040
5000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
OUTSTANDING
None
None
None
None
955
None
7335
5795
11535
None
11520
12430
312
482
361
9710
2670
7725
6890
16425
7660
11275
6465
15280
5465
3555
MATURITIES
00000 1983
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
198388
198487
198389
198490
198389
198389
198389
198389
198492
198493
198494
198493
198393
198492
198395
198497
198397
198498
19842001
52237400000 14384500000
6000000
6000000
1000000
7500000
6000000
9000000
5877000
13000000
6170000
1000000
20000000
3538000
4000000
23000000
25000000
20500000
25500000
22000000
20 000000
18000000
22000000
33550000
27000000
8000000
25350000
00
00
00
oo
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
None
None
None
None
None
1854 000 00 198389
1011 000 00 198486
1943 000 00 198391
335 000 00 19842002
3340 000 00 198389
1896 000 00 19842003
1265 000 00 198494
7740 000 00 198394
6095 000 00 198490
3725 000 00 198390
7735 000 00 198391
6190 000 00 198493
7490 000 00 198395
6550 000 00 198492
11060 000 00 198494
14065 000 00 198493
12910 000 00 198498
5655 000 00 198397
17800 000 00 19842001
35898500000 11865900000
Student Housing Bonds
GEORGIA HIGHWAY AUTHORITY
1953 7153
1954A 6154
1954B 12154
1955 10155
1956A 6156
1957A 1157
1957B 7157
1958 9158
1958A 1158
1958B 7158
1961A 4161
1961B 10161
1962 1162
1962A 4162
1962B 7162
1962B 10162
1962C 10162
1966 7166
1966A 1166
9750
10250
10635
14500
15500
17500
17500
6200
17500
21000
30000
35000
15600
35000
11600
2600
4000
16600
10000
00000
00000
00000
00000
00000
00000
ooooo
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
None
None
None
None
None
None
None
None
None
None
616600000
769900000
212700000
812300000
288500000
None
104000000
340000000
246000000
198391
198390
198487
198391
198392
198392
198390
198486SCHEDULE 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 1983
155
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 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
1953 11153
1955 1155
1962 4162
1965 9165
1966 7166
1969 2169
1953 4153
1961 3161
1962 11162
1966 10166
1967 5167
1968 5168
1970 12170
1972 4172
1957 4157
1966 12166
1972 10172
1966 1166
1968 1168
1970 5170
1950 10150
1961 12161
1962 9162
1966 1166
1968 11168
1974 5174
1964 4164
1965 9165
1968 3168
1968A 11168
1971 10171
1972 7172
1962 7162
1964 8164
1967 11167
980000000
220000000
660000000
800000000
300000000
395000000
3355000000
1050000000
860000000
650000000
1570000000
1370000000
700000000
2010000000
666000000
8876000000
1000000000
125000000
267500000
1392500000
650000000
326000000
224000000
1200000000
550000000
1150000000
260000000
562500000
831000000
1000000000
4353500000
2300000
5150000
7000000
2100000
2320000
2500000
2137000000
500000000
500000000
455000000
1455000000
OUTSTANDING
1204500000
1636500000
1115000000
963000000
774500000
1420500000
1153500000
1163500000
1386000000
14207000000
None
None
7000000
229000000
63000000
90000000
389000000
None
None
None
628500000
410000000
291000000
1001500000
302000000
2633000000
None
31500000
190000000
221500000
206000000
120500000
127000000
453500000
None
525000000
None
240500000
598000000
686000000
2049500000
16000000
141000000
210500000
83000000
122500000
160500000
733500000
89000000
94500000
244500000
428000000
MATURITIES
198397
198398
198394
198394
198396
198397
198397
198398
198398
1984
198390
198388
198488
198392
198492
198492
198393
198492
198386
198397
198492
198592
198493
198390
198492
198396
198496
1984
198390
198491
198393
198395
198397
198387
198385
198392
Grand Total
160178400000 S 47365400000156
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 1983
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
Authority
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 nothingin 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 18 of this report
GEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
YEAR ENDED JUNE 30 1983 Jfttt
158
GEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
COMBINED BALANCE SHEET ALL FUNDS
JUNE 30 1983
CURRENT ASSETS
Cash in Bank
Investments
GOVERNMENTAL
FUND TYPE
CAPITAL PROJECTS
19113563
41469794751
S 41450681188
GENERAL
FIXED
ASSETS
TOTAL
Memorandum
Only
19113563
41469794751
41450661188
FIXED ASSETS
Land and Buildings
92500393141
92500393141
Total Assets
S 41450681188 92500393141 S 133951074329
FUND EQUITY
FUND EQUITY
Investment in Fixed Assets
Fund Balance
Reserved
For Capital Projects
414506811
92500393141 S 92500393141
41450681188
Total Fund Equity
41450681188 92500393141 S 133951074329
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
159
CONSTRUCTION FUND
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
YEAR ENDED JUNE 30 1983
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 Building Authority Penal
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
Education Department of
Forestry Commission Georgia
Georgia Building Authority
Georgia Building Authority Hospital
Georgia Building Authority Markets
Georgia Building Authority Penal
Human Resources Department of
Investigation Georgia Bureau of
Monroe County Commissioners
Natural Resources Department of
Offender Rehabilitation Department of
University of Georgia
122626939
608385
25 367 580 89
48 385 15
1 021 329 84
145 440 50
4 944 37 3 91
8 758 620 58
255 343 13
865 114 92
41 406 188 92

91000000
Net Income Receipts
5917913057
123235324
6041148381
4231618892
108200895
10000000
7946844
10000000
582715
604873000
15872563
1900000
26055920
40000000
84065000
26199080
1809529489
935696017
2745225506
NONINCOME
Sale of State of Georgia General Obligation Bonds
Good Faith Deposit Received in Prior Year
Net Cash Receipts
BALANCES JULY 1 1982
19590000000
232620000
19357380000
22102605506
Cash
Investments
17714321
39187191667
39169477346
61272082852
DISBURSEMENTS
Regular Operating Expenses
Per Diem Fees and Contracts
Per Diem and Fees
Total Expense
CAPITAL OUTLAY
36088954
320323767
356412721
Capital Outlay Projects
Total Disbursements
BALANCES JUNE 30 1983
Cash
Investments
19113563
41469794751
19464988943
19821401664
41450681188
61272082852
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 statements
PUBLIC TRUST FUNDS
BALANCE SHEET
BY SPENDING UNITS162
PUBLIC TRUST FUNDS
BALANCE SHEET
JUNE 30 1983
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
8828152
7730184
00
170259354
463508723
00
00
1208751045
36826984420
3067536
106993594
12649267
671229
INVESTMENTS
2214628395
00
9163050720
00
285807752223
7100761759
94986764313
00
00
409994432
00
29856536
392668614
388 0
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
163
BALANCE SHEET
JUNE 30 1983
TOTAL
LIABILITIES
RESERVED AND RESERVED
ACCOUNTS TOTAL CURRENT FUND FUND
RECEIVABLE 00 S ASSETS 22256856 47 LIABILITIES 1000812 47 BALANCES 21256044 00 BALANCES
22291 22256856 47
00 77301 84 00 77301 84 77301 84
00 91630507 20 1586307 34 90044199 86 91630507 20
00 1702593 54 00 1702593 54 1702593 54
76371377 27 2939083986 73 322801 17 2938761185 56 2939083986 73
280295 70 71287913 29 00 71287913 29 71287913 29
00 949867643 13 2829775 11 947037868 02 949867643 13
00 12087510 45 00 12087510 45 12087510 45
4000775 41 372270619 61 00 372270619 61 372270619 61
00 4130619 68 172996 50 3957623 18 4130619 68
00 1069935 94 00 1069935 94 1069935 94
00 425058 03 00 425058 03 425058 03
00 3933398 43 158 40 3933240 03 3933398 43
8067473938 446982394434
591285099 S 446391109335 446982394434
FEDERAL INCOME TAX ACCOUNTS
16 7
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
Judicial Administrative Districts Georgia
Judicial Qualifications Commission
Juvenile Court Judges Council of
Labor Department of
Law Department of
Medical Assistance Department of
Offender Rehabilitation Department of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Subsequent Injury Trust Fund
Transportation Department of
Veterans Service State Department of
Workers Compensation State Board of
CASH BALANCE
JULY 1 1982

25574315
3929
1530344
CASH RECEIPTS
WITHHOLDINGS
322193691
197838746
63908254
35024313
35128450
57284324
169503955
394743593
6394768
44581256
343053331
81364423
20727362
18761264
7549528
11277110
81296664
22088613
63563332
4512382
3519809130
41949440
144833534
34016899
34455306
273840722
5737508
258709
6563765
110520
730619
691290557
50882254
71634635
1034009331
43841026
405346999
40922121
255319374
101397073
1583554
1316777550
35023395
44554460
DISBURSEMENTS
TO U S
GOVERNMENT
322193691
197838746
63908254
35024313
35128450
57284324
169503955
394743593
6394768
44581256
343053331
81364423
20727362
18761264
7549528
11277110
81296664
22088613
63563332
4512382
3519809130
41949440
144833534
34016899
34455306
273840722
5737508
258709
6563765
110520
730619
691137901
50882254
71634635
988033559
43841026
405346999
40922121
255319374
101397073
1583554
1316777550
36553739
44554460
CASH BALANCE
JUNE 30 198 3
3562
25726971
45971843
27103492 10135683840 S 10091085756
71701576
The accompanying notes are an integral part of these financial statementsSTATE INCOME TAX ACCOUNTS
171
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
Judicial Administrative Districts Georgia
Judicial Qualifications Commission
Juvenile Court Judges Council of
Labor Department of
Law Department of
Medical Assistance Department of
Offender Rehabilitation Department of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Subsequent Injury Trust Fund
Transportation Department of
Veterans Service State Department of
Workers Compensation State Board of
CASH BALANCE
JULY 1 1982
6350263
390037
67663999
11937496
17980537
20
720934
CASH RECEIPTS
WITHHOLDINGS
82673627
52528105
15878624
8341919
9032984
14660121
43054629
99298648
1587601
11723661
85967234
18029885
5082113
4389025
1804175
2518932
18696854
5269145
16337061
1142815
854194996
11413766
35415234
6957561
8257260
60564079
1381944
68019
1551695
276984
197510
168038994
12853589
17223536
255037236
11287477
105733914
10064919
64842550
24337453
376714
344796024
9202303
10177336
DISBURSEMENTS
89023890
52528105
15878624
8341919
9032984
14660121
43054629
99298648
1587601
11723661
85967234
18029885
5472150
4389025
1804175
2518932
18696854
5269145
16337061
1142815
851631211
11413766
35415234
6957561
8257260
60567869
1381944
68019
1551695
276984
197510
167710048
12853589
17223536
250371283
11287457
105733914
10064919
64842550
24337453
376714
344796024
9923237
10177336
CASH BALANCE
JUNE 30 1983
70227784
3790
12266442
22646490
105043246 2512268251 2512174571 105136926
The accompanying notes are an integral part of these financial statementsEMPLOYEES CONTRIBUTIONS TO TEACHERS
RETIREMENT SYSTEM
STATE UNIT
CASH BALANCE
JULY 1 1982
CASH RECEIPTS
WITHHOLDINGS
DISBURSEMENTS
CASH BALANCE
JUNE 30 198 3
Education
Regents of the University System of Georgia
Board of
00
15148073 S
15148073
The accompanying notes are an integral part of these financial statementsEMPLOYEES CONTRIBUTIONS TO EMPLOYEES
RETIREMENT SYSTEM
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
Comptroller General
Conservation
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
Education
Education Department of
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 1982
786794
CASH RECEIPTS
WITHHOLDINCS
1439527
2680472
1909895
29445363
20723731
5501748
2902883
3150964
5413954
18415355
35723744
591934
4139009
32E
37924
2919309
1850651
1602714
586265
1066261
15535342
1428645
5617617
407539
56279878
4290030
12596487
3087854
34 83804
36266838
52862076
42 03320
6847422
104220687
4075170
39793470
3538199
23979261
9179930
150749
37212772
3269435
3752651
DISBURSEMENTS
1032157
20 723731
5 501748
2902883
3150964
54 13954
18415355
35723744
591934
4139009
32887924
2919309
1850651
1602714
586265
10 66261
15535342
1428645
5617617
407539
356279878
4290030
12596487
3087854
3483804
36266838
49944507
4203320
6847422
981227
CASH BALANCE
JUNE3Cl 198 3
11
4075170
39793470
3538199
23979261
9179930
150749
33310111
3269435
3752651
4962
4357096
8778448
5812556
6jj21858 S999000985 986869573
lj953270
The accompanying notes are an integral part of these financial statementsEMPLOYEES 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 1982
10640662
208
130852035
19033087
36340990
CASH RECEIPTS
WITHHOLDINGS
133443108
94521545
24481445
13168277
14233948
24754214
83521002
1 62454079
2698383
18524657
149139954
27079377
8836446
7270867
2618019
3405204
34280491
74153B1
24980479
1680228
1601330957
19538887
56634250
9155860
9952128
55257828
240663421
17911292
30755802
513007666
1251727
18514629
1 78871497
15341573
111673536
42565771
766303
631583356
15320862
16473006
DISBURSEMENTS
1 44083970
94522943
24481445
13168277
14233948
24754214
83521002
162454079
2698101
18524657
149139954
27079377
8836446
7270867
2618019
3405204
34280491
7415381
24980479
1680228
1596373133
19538887
56634250
9155860
9952128
55168084
240133905
17911292
30755802
503740276
18514629
1 78871497
15341573
111673536
42565771
766303
631583356
16572589
16473006
CASH BALANCE
JUNE 30 1983
S
231472
135809859
89744
19562603
45608380
198 3500 99 4423825728 S 4420874959 201300868
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
Court Reporting of the Judicial Council
Board of
Judicial Administrative Districts 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
CASH BALANCE
JULY 1 1982
32901
6177648
10029358

9366
CASH RECEIPTS
WITHHOLDINGS
1 26322981
24837679
3927233
2268320
2476804
5688876
47389209
37041359
370610
4992452
31811610
8913921
1735392
1347258
572944
630197
15234675
1096805
3994877
405056
382898498
4136105
12425137
1224834
1243956
14760844
444300
28930
402850
69017
94447106
2649698
5612452
136877092
3466368
43991301
3030565
25096083
8275254
110441
183631895
3635476
22224
32
DISBURSEMENTS
26322981
24837679
3927233
2268320
2476804
5688876
47389209
37042109
370610
4992452
31501016
8913921
1735392
1347258
572944
630197
15234675
10 96805
3994877
405056
382887649
4136105
12425137
1216634
1243956
14765344
444300
28930
402850
69017
93262482
2649698
5612452
131423617
3466368
43991301
3030565
25096083
8275254
110441
183601669
3635476
3222224
CASH BALANCE
JUNE 30 198 3
858260

7362272
15482833
20860
16717655 1152738684 S 1145745966
23710373
The accompanying notes are an integral part of these financial statementsOTHER PRIVATE TRUST FUNDS
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
Comptroller General
Conservation
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
Judicial Administrative Districts Georgia
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
CASH BALANCE
JULY 1 1982
9728613935
3454311
418584
2535472
412909187
879646
7105384
22328952
597137928
44271
97929451
CASH RECEIPTS
WITHHOLDINGS
80606
599265570
28936
20685473
1568829
310070
7500
17196
1710452
1185004
13978014
40090
20284877
21912618
13897426
341312455
13700
98286006
2199
565 526 687 61
1 461 576 21
235 887 27
124 323 3C
205 519 45
1 516 832 32
1 112 436 52
1 478 759 96
7 460 00
152 710 82
3 111 945 93
20 330 165 64
69 298 77
46 793 43
3 234 280 27
39 686 77
342 499 25
49 348 27
216 715 37
2 984 686 94
49 676 730 75
157 393 59
685 941 36
233 862 66
111 347 46
82 799 29
17 398 16
26 611 80
13 416 92
26 452 57
3 631 67
3 331 959 17
1 316 393 31
273 272 27
2 965 777 20
1095744437
235519048
18227771
69323443324
42845924
502205
1355221167
16153327
20480697
DISBURSEMENTS
50102949139
147339984
23588727
12354560
21321310
108207023
109796741
143692615
746000
15269332
319015215
1660641702
6967023
46 79343
374890119
3968677
34249925
4966171
21671537
298468694
4778102567
15764295
65969425
22676320
11223156
8287429
1757012
2578882
1341692
3263368
363167
332991143
131639331
27364067
301631965
1093566866
235003961
18227771
69118196976
42113195
502205
1358649685
16153651
20480697
CASH BALANCE
JUNE 30 1983
16178333557
2271948
496354
1766107
456385396
2326557
11288765
14508330
969512790
7125
46467359
49262
788836078
4000
23310184
2278775
221660
1792750
566893
14182788
3250
15230632
24090189
14412513
546558803
746429
94857488
1875
12007944142 138225198128 SI 310 22626 63 S 19210509607
The accompanying notes are an integral part of these financial statementsmm
183
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS184
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
to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
BUDGETED
ACTUAL
OVER
UNDER
3302456200 3296456200 6000000
7427456100 7 321612170 105843930
S 10729912300 10618068370 111843930
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
136580000 222044218 85464218
10866492300 S 10840112588 263797 12
2665385400 2637965035 27420365
668414200 634226213 34187987
17558500 15604672 1953828
29423700 22732577 6691123
53476800 52896025 580775
135429900 132851727 2578173
570782000 559066685 11715315
151304200 142172849 9131351
46774500 45107905 1666595
396866800 350537686 46329114
1697900 1697900 00
1791146900 1789173039 1973861
3148000 2838315 309685
227089600 227089600 00
218340000 2 18340000 00
174771100 174771100 00
85000000 85000000 00
120000000 120000000 00
2727048300 2712434166 14614134
734500000 713189044 21310956
47834500 47834500 00
500000 155135 344865
S 10866492300 10685684173 180808127
1 54428415 S 154428415
STATE UNITS
185
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 2842420300 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
2448967400
324769800
686 83100
2842420300
2433067400
342860757
68667061
2844595218
15900000
18090957
16039
2174918
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
Fire Ant Bait Approved by Federal Government
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
Payments to Georgia Agrirama Development
Authority for Operations
Contract Federation of Southern Cooperatives
Repairs and Maintenance Projects at
Minor Markets
Repairs and Maintenance Projects at
Major Markets
Excess of Funds Available over Expenditures
00 5025175 5025175
28 42420300 28 49620393 7200093
18 76683000 18 65849618 10833382
2 33878500 2 32816868 1061632
83634200 82959884 674316
33932800 33926712 6088
50805400 50118353 687047
11714600 11688497 26103
14836200 14494508 341692
53629300 53616574 12726
32269600 30259665 2009935
31724700 28079034 3645666
52043200 52043200 00
10000000 00 10000000
44801900 44801900 00
82355600 82355600 00
99100000 99100000 00
51150000 51138975 11025
7100000 6719302 380698
9500000 9500000 00
26361300 26361300 00
1000000 1000000 00
7500000 7141671 358329
28400000 28394025 5975
28 42420300 S 28 12365686 30054614
S 37254707 37254707
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 re
s totaling 600000000 A comparison of anticipated funds available and budgeted expendi
tures totaling
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services and Operations
Excess of Funds Available over Expenditures
BUDGETED
5 425 575 000 000 00 00
s 6 000 000 00
6 000 000 00
it report provided for expendi
tures to actual funds
OVER
UNDER
542500000
47668894

590168894
573754920
16413974 S
00
9831106
9831106
26245080
16413974
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
or expenditures totaling 327808900 A comparison of anticipated funds available and budgeted expenditures to actual
for expenditures totaling
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
3 27808900 3 11660100 16148800
2 69876500 2 58734163 11142337
14248500 12016967 2231533
23400000 23156984 243016
3600000 1142945 2457055
610000 920227 310227
988900 806096 182804
11745000 11665467 79533
3140000 2862812 277188
200000 27808900 3 94110 11399771 260329 105890
3 S 16409129
260329
The above comparison indicates that Equipment Purchases were overspent in the amount of 310227 This overexpenditure
is in violation of Section 57 of the General Appropriations Act as amended of 19821983STATE UNITS
187
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 8026146700 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
510391700
7510665100
5089900
8026146700
510391700
5899079209
5171834
S 00
1611585891
81934
6414642743 1611503957
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 Felony Expense
Grants to Area Planning and
Development Commissions
Local Assistance Grants
Grants to Revitalization Projects
Appalachian Regional Commission Assessment
Juvenile Justice Grants
HUDCDBG PassThru Grants B82DC
HUDCDBG PassThru Grants B83DC
Juvenile Justice PassThru Grants 1978
Juvenile Justice PassThru Grants 1979
Juvenile Justice PassThru Grants 1980
Juvenile Justice PassThru Grants 1981
Excess of Funds Available over Expenditures
514151
514151
80 26146700 S 64 15156894 1 16 10989806
2 82282400 2 79747796 2534604
13462800 11947093 1515707
14367000 11555732 2811268
620000 620000 00
8090900 5325555 2765345
752500 393100 359400
1800000 1651714 148286
18236000 18232908 3092
9106800 7636312 1470488
1 02978600 5000000 93757688 5000000 9220912 00
1 31625000 34800000 11000000 10138800 1 31625000 34800000 11000000 10138800 00 00 00 00
1 01200000 92704300 8495700
36 38737800 36 36737800 2000000
35 94894900 20 56606100 15 38288800
647200 1636715 2283915
8021400 1529672 9551072
11944600 11691169 23635769
26440000 26146700 S 64 19605969 14228311 6834031
80 16 11918389
928583 928583

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 in unit report provided for expenditures
totaling Te llllll 00 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchas
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
BUDGETED
ACTUAL
OVER
UNDER
Excess of Funds Available over Expenditures
5 68272100 46453700 5 60881700 51056412 S 7390400 4602712
11050000 11045325 4675
6 25775800 6 22983437 2792363
4 94026000 4 87899229 6126771
37454100 36774766 679334
16253000 15333809 919191
9975000 9847149 127851
14212200 14014700 197500
1535800 1515332 20468
30966500 30608229 358271
7879200 7879100 100
10974000 10956835 17165
2500000 s 6 2346181 17175330 5808107 s 153819
S 6 25775800 8600470
5808107
STATE UNITS
189
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
FORESTRY COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Forestry Commission as presented on page 18 of unit report provided for
expenditures totaling 2571036500 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Contractual Research
Ware County Grant
Wood Energy Program
Payments to the University of Georgia
School of Forestry for Forest Research
Excess of Funds Available over Expenditures
20 91007500 20 63807500 27200000
1 37579600 1 39797330 2217730
3 42449400 3 43843163 1393763
25 71036500 25 47447993 23588507
16 99365400 16 93543492 5821908
4 71583400 4 45417532 26165868
11099500 10935403 164097
65227500 65172232 55268
7712500 7481135 231365
99698000 99275455 422545
28136700 26361470 1775230
1013000 952250 60750
57672500 56749014 923486
10936600 10384976 551624
18546800 17704835 841965
32384600 32252788 131812
6000000 6000000 00
54160000 52600536 1559464
7500000 7500000 00
25 71036500 S 25 32331118 15116875 38705382
15116875
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
tures T
available and expenditures may be summarized a
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
4543291900
14 45764500
759903100
6748959500
4533291900
1265111253
729467214
6527870367
100 1806 304 000 532 358 00 47 86
2210 891 33
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Authority Lease Rentals
Postage
Land and Water Conservation Grants
Recreation Grants
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
Capital Outlay Repairs and Maintenance
Capital Outlay Shop Stock
Capital Outlay Heritage Trust
Cost of Material for Resale
Payments to Lake Lanier Islands Development
Authority
Payments to Jekyll Island State Park Authority
Contract Special Olympics Inc
Georgia Sports Hall of Fame
Capital Outlay Heritage Trust Wildlife
Management Area Land Acquisition
Payments to Georgia Hazardous Waste
Management Authority
Capital Outlay User Fee Enhancements
Capital Outlay Buoy Maintenance
Capital Outlay Consolidated Maintenance
Technical Assistance Contract
Historic Preservation Grants
Tybee Island Governors Emergency Fund
Excess of Funds Available over Expenditures
00 35097408 35097408
6748959500 S 6562967775 185991725
3408408000 3401211565 7196435
792993300 773711257 19282043
43813900 41397306 1 2416594
77157000 76137347 1019653
45213400 42500781 2712619
69362700 67491598 1871102
39510500 36890744 2619756
83776400 83590470 185930
73353500 70524184 2829316
2 07121500 204137455 2984045
25498200 22133918 3364282
2 03300000 201700000 1600000
30969800 29350031 1619769
350000000 181517162 168482838
55100000 55100000 00
312500000 3 12500000 00
150000000 1 50000000 00
25043700 25043700 00
12500000 12500000 00
800000 799693 307
161783300 148729800 13053500
30000000 29574192 425808
43585400 43457596 127804
87500000 84311521 3188479
85711500 85711500 00
93806100 93806100 00
18600000 18600000 00
5000000 5000000 00
35000000 00 35000000
7600000 7600000 00
116006800 114210237 1 1796563
1300000 1218695 1 81305
23808600 23804815 3785
10000000 10000000 00
20835900 19021600 1814300
2000000 2000000 00
s 6748959500 S 6475283267 87684508 273676233
87684508
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
SOIL AND WATER CONSERVATION COMMITTEE STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Soil and Water Conservation Committee as presented on page 16 of unit report
provided for expenditures totaling 82431000 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
80881000
1550000
82431000
OVER
UNDER
79829000 1052000
1299864 250136
81128864
1302136
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
00 19584 81148448 19584
82431000 1282552
51944900 S 51904946 39954
5223200 4988472 234728
5499000 5165554 333446
1230000 1222930 7070
1508600 1388522 120078
130000 124886 5114
650000 609708 40292
2433800 2424291 9509
1478900 1245105 233795
12332600 12003407 81077821 70627 329193
5 82431000 1353179
70627
192
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
page 16 of unit report provided for expendi
The total approved budget for the Department of Defense as presented on page 16 of unit report proviaea or e
totaling 79193 5100 A comparison of anticipated funds available and budgeted expenditures to actual funds
tures totaling
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
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Utilities
National Guard Units Grants
Georgia Military Institute Grant
Civil Air Patrol Contract
Local Civil Defense Grants Project
Application
Repairs and Renovations
Excess of Funds Available over Expenditures
272451900
518883200
600000
791935100
272451900
508752648
793442
OVER
UNDER
00
10130552
193442
781997990 S
9937110
00 91935100 7 810180 82808170 810180
7 9126930
4 24228200 S 4 21861576 2366624
1 54166300 1 49102632 5063668
2481500 2176218 305282
800000 00 800000
3656000 3358066 297934
1653000 1588667 64333
620000 576000 44000
6345900 6074947 270953
6334000 5924231 409769
7947900 7840338 107562
1 22684500 1 19551683 3132817
36214000 36214000 00
1500000 1500000 00
4000000 4000000 00
4433800 4380019 53781
14870000 14855928 14072
S 7 91935100 7 79004305 3803865 S s 12930795
S 3803865
STATE UNITS
193
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
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Revenue Sharing Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
BUDGETED
ACTUAL
OVER
UNDER
138302371582 138267371582
108098618 108098618
35000000
00
1 38410470200 138375470200 35000000
273 30706000 25211098867 2119607133
651058300 372373991 278684309
166392234500 163958943058 2433291442
246280761
246280761
S 166392234500 S 164205223819 S 2187010681
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 Code
Section 202157a
Salaries of Instructional Personnel
Sec 5 Code Section 202152
Salaries of Instructional Personnel
Salaries of Student Supportive Personnel
Salaries of Administrative and
Supervisory Personnel
Special Education Leadership Personnel
Instructional Media
Instructional Equipment
Maintenance and Operation
Sick and Personal Leave
Travel
Pupil Transportation Regular
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 Lunch Federal
School Lunch State
Supplementary Education Centers and Services
Staff Development
Supervision and Assessment of Students and
Beginning Teachers and Performance Based
Certification
Cooperative Educational Service Agencies
Superintendents Salaries
17 178 369 00
1 933 810 00
892 994 00
748 228 00
155 853 00
1 304 941 00
946 285 00
525 498 00
4 875 020 00
34 325 00
57612228000
9893644200
2386027000
2383444000
9433717400
10348758000
2503500400
6042100
117200000
1571473800
1585039900
10118405000
1450558000
7236100
75350000
347475500
371973600
485071400
6 709 297 49 46 9 071 51
1 689 849 76 243 960 24
784 278 20 108 715 80
587 752 33 160 475 6
96 783 55 59 069 4b
1 266 969 30 37 971 10
853 491 68 92 793 32
483 972 86 41 52b 14
4 497 980 06 377 039 94
30 277 06 4 047 94
57612227933
9946802184
2386026916
2383443929
fR 274 097 00 68 274 096 32
3 15 041 00 3 125 040 62
0 007 216 00 19 947 383 lb
686 891 00 694 932 96
91 973 884 00 93 880 934 52
s 542 444 00 5 540 664 00
1 019 283 00 1 018 366 56
81 106 764 00 80 962 514 57
558 073 00 514 887 0b
7888187755
10302661302
2405399958
5160500
100099367
1565672500
1585033000
10111818027
1450517020
5747100
75097831
347475500
371973528
480463486
67
53157984
84
71
68
38
5983224
804196
9294948
178000
91644
14424943
4318594
1545529645
46096698
98100442

881600
17100633
5801300
6900
6586973
40980
1489000
252169
00
72
4607914194
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
High School Program
Area VocationalTechnical Schools
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
Instructional Aides
Teacher Health Insurance
Capital Outlay
Grants to Local School Systems for
Educational Purposes
Salaries of Extended PreSchool Personnel
Career Education
Nutrition Education
Child Care Lunch Program Federal
Special Project Grant
Transitional Program for Refugee Children
Chapter II Block Grant Flow Through
Excess of Funds Available over Expenditures
BUDGETED
2650431400
5681738200
235170200
313872000
235943400
47770700
361489900
424325500
417705300
66625800
267128600
40000000
969854600
3393965500
7500000
7500000000
1038864800
16338100
7800000
8 07285300
17243600
17366000
887769600
S 166392234500
2534324265
5561859735
224616026
313872000
1 89689892
47739400
328314885
421730678
405205189
66625800
267018980
40000000
967130000
3372529426
7500000
7500000000
1033040900
13887000
7727934
787004436
17243600
17219118
868092600
s 1 641 121 269 66
s 930 968 53
OVER
UNDER
1161 071 35
1198 784 65
105 541 74 00
462 535 08
313 00
331 750 15
25 948 22
125 001 11 0 0
1 096 20 00
27 246 0 0
214 360 7 4 00 00
58 239 00
24 511 00
720 6 6
202 808 f 4 00
1 468 8 2
196 770 00
2280107534
93096853
The above comparison indicates that APEG Grant for Salaries of Instructional Personnel Sec 5 Code Section 202152
was overspent in the amount of 53157984 and APEG Grant for Instructional Equipment was overspent in the amount of
804196 These overexpenditures are in violation of Section 57 of the General Appropriations Act as amended of 19821983STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
195
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 1822049800 A comparison of anticipated funds available and budgeted expenditures
to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
BUDGETED
1493610800
OVER
UNDER
1493610800
00
1 22007800 99494391 22513409
1 86559800 1 23450573 63109227
18 02178400 S 17 16555764 85622636
19871400 22049800 S 17 52074699 68630463 32203299
1 18 53419337
i 12 97802700 12 93535697 4267003
2 37082100 1 99984506 37097594
5735800 4689934 1045866
2881500 2876420 5080
1837600 1199948 637652
56761600 54153632 2607968
10126600 10103873 22727
11125100 9153228 1971872
71832300 46134320 25697980
1 26864500 1 44700586 17836086
S 18 22049800 17 66532144 2098319 55517656
2098319
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
The above comparison indicates that Utilities were overspent in the amount of 17836086 This overexpenditure is in
violation of Section 57 of the General Appropriations Act as amended of 19821983196
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 U97810000 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Payments to Employees Retirement System
Employer Contributions
Excess of Funds Available over Expenditures
BUDGETED
16000000
1181810000
1197810000
ACTUAL
1197810000
16000000
1181810000
1197810000
00
OVER
UNDER
00
00
00
JW
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 95280511600 The Regents in turn made budget allocations totaling 88491811600 to the various
units as shown on Schedule 18 pages 64 and 65 of unit report
Separate audit reports are made for the various units of the University System including research and extension
activities Section 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
Regent
unit report provi
expenditures to actual funds available and expenditures may be summarized as follows
budgeted
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
6453538300 S
335161700
6453538300 S 00
211423359 123738341
6788700000 6664961659 123738341
EXPENDITURES
Personal Services
Operating Expenses
Authority Lease Rentals
Teachers Retirement
Excess of Funds Available over Expenditures
24 676 50 54 955 SO
3 444 09 486 540 9
15663 749 00 703 251 0 0
51939 782 23 989 399 23
7963200
48998500
1636700000
5095038300
6788700000 6763165182 25534818
1
98203523 SJiL
98203523
The above comparison indicates that Teachers Retirement was overspent in the amount of 98939923 This overexpendi
ture is in violation of Section 57 of the General Appropriations Act as amended of 19821983STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF
B REGENTS CENTRAL OFFICE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Regents Central Office of the Board of Regents the University System of Georgia
ESSES fundTavailabe ZSZ
follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Southern Regional Education Board Payments
Medical Scholarships
Regents Opportunity Grants
Regents Scholarships
Grants to Junior Colleges
Rental Payments to Georgia Military College
Excess of Funds Available over Expenditures
15 467 419 nn 15 467 409 00 00
71 fill 00 95 761 49 25 128 4
15 2 538 774 042 846 5 15 561 170 49 25 128 49
00 2 726 719 00 S 1 873 00
706 578 00 729 474 18 22 896 18 00
4 183 450 nn 4 183 450 00
547 500 00 532 500 00 15 OUO uu 00
son noo nn 500 000 00
701 000 no 2nn 000 00 00
6 485 66R 00 6 485 668 uo
190 onn 00 190 000 00
15 538 042 15 547 811 18 9 769 18
15 359 31 S 15 359 31
The above comparison indicates that Personal Services were overspent in the amount J7 Tener
overspent in the amount of 2289618 These overexpenditures are in violation of Section 57 ol the bener
were overspent
Appropriations Act as amended of 19821983
EDUCATION
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF
C PUBLIC TELECOMMUNICATIONS COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
399876700
3680000
192697400
596254100
00
OVER
UNDER
397853000
2848255
186966470
587667725
1690692
596254100 S 589358417
2023700
831745
5730930
8586375
1690692
6895683
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
285125500
311128600
S 596254100
270370194
307451225
577821419
1Ti36998
14755306
3677375
18432681
naraBl98
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
DUCATION
STUDENT FINANCE COMMISSION GEORGIA
OMPARISON 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 expendi
ures totaling 2130867000 A comparison of anticipated funds available and budgeted expenditures to actual funds
ivailable 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
Publications and Printing
Equipment Purchases
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
14 98114600 s 14 73114600 S 25000000
1 33281500 00 1 33281500
4 99470900 2 36672698 2 62798202
21 30867000 17 09787298 4 21079702
1 84264100 1 78997530 5266570
27022400 25244068 1778332
5070000 3884059 1185941
5500000 5075403 424597
5633500 5326321 307179
7056900 6675895 381005
10124000 8729683 1394317
42650000 37650000 5000000
3 15149600 65349600 2 49800000
11 10000000 10 92500000 17500000
3 97791500 2700000 13705000 4200000 2 57010000 2700000 13705000 4200000 1 40781500 00 00 00
21 30867000 17 07047559 4 23819441
2739739 2739739
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
492298900 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
213910000
278388900
492298900
213910000
266585854
480495854
00
11803046
11803046
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
492298900
22078431
502574285 S
22078431
10275385
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Postage
Cost of Living Increases for Local
Retirement System Members
Floor Fund for Local Retirement Systems
141578200
7931500
2060000
6082500
1493000
58693500
8330200
5220000
37440000
9560000
79200000
134710000
141577058
6353801
1860579
5272294
1466562
58427931
8330122
5196233
33685938
8892963
68678488
131823580
1142
1577699
199421
f 810206
26438
265569
78
23767
3754062
667037
10521512
2886420
Excess of Funds Available over Expenditures
492298900

471565549
31008736
20733351
310Q8 7i
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 144066300 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
Other Revenues Retained
EXPENDITURES
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
OVER
BUDGETED ACTUAL UNDER
144066300 S 1 41830015 2236285
57021200 57018642 2558
1632100 1230673 401427
840000 537482 302518
3160000 2903532 256468
450000 250612 199388
17037700 17037062 638
5553500 5553456 44
1263300 1167752 95548
50972500 50099204 873296
6136000 1 6031600 41830015 00 104400
144066300 2236285
00
200
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
l16oVl6100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
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
116016100 S
00
1160 161 oo
i 891 368 00
37 500 00
16 000 00
2 000 00
12 983 00
19 135 00
52 075 00
12 100 00
117 000 00
1160 161 00
ACTUAL
71847845
3733926
812703
00
1077535
1533973
5207400
1202475
5340182
OVER
UNDER
91216515 S
165432
91381947
90756039 SJ
24799585
165432
24634153
17288955
16074
787297
200000
220765
1 379527
100
7525
1 6359818
25260061
625908
625908
GENERAL ASSEMBLY OF GEORGIA
FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for operations of the General Assembly of Georgia was 15250000 00 plus other revenues
retained of 255 00 and carryover of reserved fund balance from prior year of 284620533 making total funds available
of 1809646033 The total expenditures of the General Assembly of Georgia were 1660647350 in the fiscal year ended
June 30 1983
GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA
A GENERAL OBLIGATION DEBT SINKING FUND STATE OFgeORGIA ISSUED
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
Georg
totaling
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
General Obligation Debt Sinking Fund
Excess of Funds Available over Expenditures
OVER
UNDER
S 8363944000
S 8363944000
8221888461 142055539
8201888461 162055539
20000000 S 20000000STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA
B GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA NEW
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
General Obligation Debt Sinking Fund
Excess of Funds Available over Expenditures
BUDGETED
627036800
627036800
OVER
UNDER
610777500
610777500
00
ft

16259300
16259300
00
GOVERNOR OFFICE OF THE
GOVERNORS OFFICE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Governors Office as presented on page 12 of unit report provided for expenditures
ling 262187600 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
totaling
expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
222654100
25875000
13658500
262187600 S
222654100
10882307
12960500
246496907
00
14992693
698000
15690693
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
262187600
305823
246802730
305823
15384870
EXPENDITURES
Cost of Operations
Transition Allowance
Mansion Allowance
Intern Stipends and Travel
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
170041800
5000000
4000000
40000000
36508000
949900
1050000
157500
2013200
867200
1600000
262187600

69918760
4999528
4000000
24508540
36508000
884486
877913
95425
2013200
842312
1495963
123040
472
00
15491460
00
65414
172087
62075
00
24888
104037
246144127
658603
16043473
658603STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
GOVERNOR OFFICE OF THE
GOVERNORS EMERGENCY FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Governors Emergency Fund was 310000000 A comparison of anticipated funds
available and budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Transfer to Other State Budget Units
Excess of Funds Available over Expenditures
310000000
3 10000000

310000000
310000000
M
OVER
UNDER
00
Jifi
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 1909708900 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
686188900
1001141800
220747000
1908077700
683063900
1059196288
63375576
3125000
58054488
157371424
1805635764 102441936
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
1631200
1909708900
509952900
21567500
13797800
12267600
1966800
22581300
29399300
16000400
1095082700
134280600
39712000
4500000
8600000
1909708900

202370371
2008006135
497637261
19616788
9903921
9052259
1457466
22259759
29399155
15340394
676462895
134280600
31523267
4408285
8600000
1459942050
54801M
200739171
98297235
12315639
1950712
3893879
3215341
509334
321541
145
660006
418619805
00
8188733
91715
00
449766850
5480g4085STATE UNITS
203
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
GRANTS STATE AID
TO COUNTIES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Aid Grants to Counties provided for expenditures totaling 1191701300
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be
summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
1191701300
1191701300
EXPENDITURES
Regular Operating Expenses
Capital Outlay
Excess of Funds Available over Expenditures
260000000
931701300
S 1191701300
260000000
931701300
1191701300
00
s 00 00
s 00
s 00
GRANTS STATE AID
TO INCORPORATED MUNICIPALITIES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Aid Grants to Incorporated Municipalities provided for expenditures totaling
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
1351863100
1351700000
163100
EXPENDITURES
Regular Operating Expenses
Capital Outlay
Excess of Funds Available over Expenditures
420163100
931700000
S 1351863100
420000000
931700000
1351700000
S 00
163100
00
163100
M204
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
HIGHWAY SAFETY OFFICE OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Office of Highway Safety as presented on page 12 of unit report provided for
expenditures totaling 56536300 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
s 12273900 44262400
s 56536300
12273900
38753983
51027883
00
5508417
5508417
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
5500000
5500000
56536300
56527883
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
36820400
2500900
1450000
1600000
500000
80000
1225000
3670000
1800000
6440000
450000
34571463
1830374
1019542
1551210
222784
78939
1166343
3669500
1106956
4616059
300121
2248937
670526
430458
48790
277216
1061
58657
500
693044
1823941
149879
Excess of Funds Available over Expenditures
56536300

50133291
6394592
6403009
6394592STATE UNITS
205
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 64347 982700 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
23442186900
37733225600
3007408100
23090199400
36215977742
2733279920
351987500
1517247858
274128180
64182820600 62039457062 2143363538
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
GrantInAid to Counties
Work Incentive Benefits
Grants to Fulton County for 24hour
Emergency Social Services
Benefits for Child Care
Homemaker Meals
Chatham County Homemaker Project
Douglas County Homemaker Project
Fulton County Homemaker Project
Grants for Nephrology Centers
Case Services
ESRP Case Services
SSISupplement Benefits
AFDC Benefits
Local Services Benefits Payments Grants
Grants to Counties for Social Services
Contract 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
Contract with Emory University for
Arthritis Research
Grant for Epilepsy Program
Grant to Grady Hospital for Cystic
Fibrosis Program
165162100
S 64347982700
9869127800
6111591700
287488400
8074000
170131900
59107700
1068738900
456422600
356668700
7709632000
13424400
90959000
129335500
387900000
450250000
57750000
198500000
511036900
30153000
26900800
3206952500
45735800
17340000
1562284000
8943700
42321300
10739400
27978200
21000000
1590633800
7500000
6216000
36661000
5818567800
4469315300
187
381071200
2 55736252 90574152
622 95193314 2052789386
97 26436907 142690893
57 57033411 354558289
2 48756956 38731444
5721777 2352223
1 44925499 25206401
49368552 9739148
10 08531187 60207713
4 47111394 9311206
3 01666402 55002298
72 40218876 469413124
9954792 3469608
85285593 5673407
1 18539041 10796459
3 87900000 00
3 90855755 59394245
32754485 24995515
1 28793580 69706420
3 70030374 141006526
29643053 509947
19706000 7194800
31 88808040 18144460
35273668 10462132
17340000 00
14 70215081 92068919
8472216 471484
40983547 1337753
10480179 259221
27978200 00
21000000 00
14 73761419 116872381
2558310 4941690
780000 5436000
184 91129624 245531376
58 03354133 15213667
44 58427211 10888089
380409399

661801
10000000 10000000 00
10500000 10500000 00
36754400 36255489 498911
20000000 20000000 00
6300000 6270969 29031
4000000 4000000 00
206
STATE UNITS
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 continued
EXPENDITURES continued
Contract for Scoliosis Screening
Menninger Group Homes
Contract Georgia Advocacy Office Incorporated
Grant for Teenage Pregnancy Prevention Program
Contract Cancer Research at Emory
Contract MaconBibb County Hospital Authority
Cerebral Palsy Contract
Grants to Counties for Metabolic Disorders
Screening and Testing
Crippled Childrens Clinics
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
4000000 4000000 00
29300000 29300000 00
20425000 20425000 0 0
25000000 24996277 37 23
11100000 11100000 00
200000000 2 00000000 00
13650000 13650000 00
4500000 4101290 3987 10
6000000 5993976 60 24
64347982700 SI 623 34797662 39604348 20131850 396043 38
48
HUMAN RESOURCES DEPARTMENT OF
B HEALTH PLANNING AND DEVELOPMENT STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Health Planning and Development of the Department of Human Resources B
Budget as presented in unit report provided for expenditures totaling 87775000 A comparison of anticipated funds
available and budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Postage
Excess of Funds Available over Expenditures
OVER
UNDER
44419500 44419500 00
43355500 39254793 41 00707
87775000 s 83674293 41 00707
56408600 56401690 6910
5400000 3894797 15 05203
619500 521164 98336
282100 158966 1 23134
2000000 1381705 6 18295
8020000 8017680 23 20
2480000 2441987 38013
11904800 10777540 11 27260
660000 659999 01
87775000 s S 84255528 581235 35 19472
S 5 81235
STATE UNITS
207
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 4139477 9300
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
26984856000
4702144700
9643539500
41330540200
26802210000
4885470234
9142841484

182646000
183325534
500698016
40830521718 500018482
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
Supportive Living Staff
Supportive Living Benefits
Georgia State Foster Grandparent
Senior Companion Program
Community Mental Health Center Services
Project Rescue
Project ARC
Project Friendship
Group Homes for Autistic Children
Uniform Alcoholism Projects
Child Care Benefits
Community Mental Retardation Staff
Community Mental Retardation
Residential Services
Grant for DeKalb County Mental
Retardation Project
Grant for Chatham County Mental
Retardation Project
Excess of Funds Available over Expenditures
64239100
41394779300 S
22166183800
2694287800
47693900
19870900
7017200
93297100
190283900
34120000
2 17548500
279246400
468011200
430687500
1370174300
19410500
221812500
92373200
4783057700
60841700
135499100
438955900
51400000
5947476700
26380700
16333200
22981900
26836500
248516000
1500000
285119800
986861400
6100000
4900000
S 41394779300
478771739
414532639
413 09293457 85485843
220 42272157 123911643
26 34465611 59822189
43044041 4649859
19504420 366480
5739806 1277394
91455642 1841458
1 86936773 3347127
32884830 1235170
2 12635725 4912775
2 65153834 14092566
4 63159486 4851714
4 30687500 00
13 49899951 20274349
19326599 83901
2 21812500 00
92353896 19304
47 68236764 14820936
60776545 65155
1 32302206 3196894
4 30722093 8233807
51400000 00
56 98590347 248886353
26380700 00
16333200 00
22834545 147355
25096629 1739871
2 42872803 5643197
1154006 345994
2 88148132 3028332
9 38728739 48132661
5766667 333333
4900000 00
408 25576147 S 569203153
4 83717310 483717310
The above comparison indicates that Community Mental Retardation Staff was overspent in the amount of 3028332
overexpenditure is in violation of Section 57 of the General Appropriations Act as amended of 19821983208
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
INDUSTRY AND TRADE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Industry and Trade as presented on page 20 of unit report provided
xpenditures totaling 1362911100 A comparison of anticipated funds available and budgeted expenditures to actual
for expenditures totaling
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
Capital Outlay Energy Conservation
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
Georgia World Congress Center
Operating Expenses
International Council of Georgia Incorporated
Georgia Semiquincentenary Commission
Metro Chambers Executive Council
Excess of Funds Available over Expenditures
8 91590300 8 75548100 16042200
4 71320800 4 74340223 3019423
s 13 62911100 13 49888323 13022777
4 04775900 3 96193296 8582604
66440700 64384303 2056397
22110300 19646372 2463928
4705000 4701767 3233
25350000 25000249 349751
2882500 2881646 8 54
6035000 6015233 19767
25252900 23877446 1375454
15445000 13385285 2059715
19660300 18387045 1273255
588500 00 588500
13820000 13772364 47636
9500000 9500000 00
74300000 74300000 00
2 60500000 2 60500000 00
3 50000000 4000000 2500000 2500000 2000000 18550000 1495000 10500000 20000000 3 50000000 4000000 2500000 2500000 2000000 18550000 1495000 10500000 20000000 00 00 00 00 00 00 00 00 00
s 62911100 S 13 44090006 5798317 s 18821094
5798317
STATE UNITS
209
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 1760492100 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchas
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Evidence Purchased
Postage
Excess of Funds Available over Expenditures
16 14142100 518900 15 94142100 521202 20000000 2302
1 45831100 1 46709895 878795
17 60492100 17 41373197 19118903
11 83025500 11 75953751 7071749
1 57863800 1 53268148 4595652
42761800 35979520 6782280
54415300 54415256 44
7450000 7171296 278704
15957200 15827019 130181
1 76836100 1 75489692 1346408
16674100 16016446 657654
75248200 73823005 1425195
4620000 4272699 347301
20500100 20377153 122947
5140000 5079390 60610
17 60492100 S 17 37673375 S 22818725
3699822 S 3699822
JUDICIAL SYSTEM
SUPREME COURT
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Supreme Court as presented in unit report provided for expenditures totaling
260555139 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
Cost of Operations
Excess of Funds Available over Expenditures
2 413 192 29400 25739 S 2 413 192 294 257 00 39
2 6p5 55139 2 605 551 39
2 605 55139 s 2 604 666 884 93 46
00
00
88446
88446210
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
COURT OF APPEALS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Court of Appeals as presented on page 14 of unit report provided for expenditures
totaling 271468130 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
267195100 4273030 271468130 267195100 4273030 271468130 271336614 131516 S 00 00 00
5 271468130 131516
131516
JUDICIAL SYSTEM
SUPERIOR COURTS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Superior Courts as presented on page 16 of unit report provided for expenditures
totaling 1980505300 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
Cost of Operations
Excess of Funds Available over Expenditures
1980505300
00
100
1980505300
00
1980505300
1980505300
OVER
UNDER
1905505300
13069999
114811620
75000000
13069999
114811620
2033386919
2924
52881619
2924
20333 89843 528845 43
20277 29503 472242 03
56 60340 56603 40
The above comparison indicates that the actual expenditures of the Superior Courts exceeded the approved budgetSTATE UNITS
211
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 in unit report provided for
expenditures totaling 78307600 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
Administrative Office of the Courts
Case Counting
Institute for Continuing Judicial Education
Excess of Funds Available over Expenditures
78173100 134500 S 78173100 130635 00 3865
s 78307600 78303735 3865
49552300 6000000 22755300 S 49548435 6000000 22746806 S 3865 00 8494
s 78307600 78295241 8494 S 12359
9494
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 21600000 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
21600000 21600000 00
21600000 19836724 1763276
1763276 1763276
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
COURT REPORTING OF THE JUDICIAL COUNCIL BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Board of Court Reporting of the Judicial Council as presented in unit report
provided for expenditures totaling 4811650 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
1548600 3263050 4811650 S 1548600 2322952 3871552 3871552 00 00 940098 940098
s 4811650 940098
S 00
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 in unit report provided for
expenditures totaling 53765800 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
OVER
UNDER
53765800 53765800 53765800 00 S 00
53765800 00
00
JUDICIAL SYSTEM
JUDICIAL QUALIFICATIONS COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Judicial Qualifications Commission as presented in unit report provided for expendi
tures totaling 4878800 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
4878800
4878800
00
32379
STATE UNITS
213
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 in unit report provided for
expenditures totaling 4892800 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
1397000 3495800 1397000 3263368 00 232432
4892800 5 4660368 232432
4892800 S 4660368 232432
00 00
JUDICIAL SYSTEM
JUVENILE COURT JUDGES COUNCIL OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Council of Juvenile Court Judges as presented in unit report provided for expendi
tures totaling 48789600 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
Cost of Operations
Excess of Funds Available over Expenditures
104 384 00 104 384 00 00
383 512 00 321 090 80 62 421 20
487 896 00 425 474 80 62 421 20
487 896 00 425 474 78 02 62 421 22
02
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
LABOR DEPARTMENT OF
A INSPECTION DIVISION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Inspection Division of the Department of Labor A Budget as presented on page 22
of unit report provided for expenditures totaling 76866800 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
768 66800
76166800
700000
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
63100000
1624600
8775100
900000
1000000
797100
650000
20000
61933063 S
1500536
7417463
984206
999300
797040
581407
11545
1166937
124064
1357637
84206
700
60
68593
84 55
Excess of Funds Available over Expenditures
76866800

74224560
1942240
2642240
1942240
The above comparison indicates that Publications and Printing were overspent in the amount of 84206 This overexpendi
ture is in violation of Section 57 of the General Appropriations Act as amended of 19821983STATE UNITS
215
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
LABOR DEPARTMENT OF
B BASIC EMPLOYMENT WORK INCENTIVE CORRECTIONAL SERVICES
AND COMPREHENSIVE EMPLOYMENT AND TRAINING
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Basic Employment Work Incentive Correctional Services and Comprehensive Employment
and Training of the Department of Labor B Budget as presented on page 23 of unit report provided for expenditures
totaling 10177674700 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
320237900
9857436800
00
10177674700
310237900
8841376108
8245726
10000000
1016060692
8245726
9159859734 1017814966
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
Per Diem Fees and Contracts CETA
WIN Grants
CETA Direct Benefits
Excess of Funds Available over Expenditures
00 91 20755577 80615311 9 207555 970593 77
101 776 74700 89
53 567 66900 49 96880437 3 598864 63
4 748 60000 4 11725901 631340 99
1 270 68200 83623069 434451 31
16 85000 276926 14080 74
1 252 25000 63010990 622140 10
1 145 60000 794448 1 137655 52
1 601 09600 1 28413124 316964 76
1 387 00000 1 08338077 303619 23
1 306 00000 1 30703011 1030 11
381 00000 3201066 348989 34
600 00000 15356794 446432 06
34 500 776 00000 74700 31 91 99123436 41447279 2 508765 64
101 10 362274 21
s 39168032 5 391 680 3 2
The above comparison indicates that Per Diem Fees and Contracts were overspent in the amount of 103011 This over
expenditure is in violation of Section 57 of the General Appropriations Act as amended of 19821983216
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 repor
s totaling 488679900 A comparison of anticipated funds available and budgeted expendi
tures totaling
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
it report provided for expendi
tures to actual funds
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
440814700
47865200
488679900
440814700
47839768
488654468
00
25432
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Books for State Library
Excess of Funds Available over Expenditures
376418900 S
25810000
9875000
3326700
1717500
10631800
29348000
9020000
15848500
6683500
488679900

376359775
25445916
9842464
3287285
1717310
10567913
29348000
9016797
15826293
6682867

488094620
559848
591 25
640 34
325 36
394 15
1 90
638 S
00
32 0 3
22207 633
585280
559848
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
MEDICAL ASSISTANCE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Medical Assistance as presented in unit report provided for expendi
totaling 815615758 00 A comparison of anticipated funds available and budgeted expenditures to actual funds
tures totaling
available and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
20735408500
54014955900
1911808600
76662173000
20735408500
44864013605
1885851840
S 00
9150942295
25956760
67485273945 S 9176899055
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
Medicaid Benefits
Payments to Counties for Mental Health
Audits Contracts
Medicaid Benefits Reserve 1982
Medicaid Benefits Reserve 1981
Medicaid Benefits Reserve 1980
Adult Emergency Dental Services Reserve 1980
Payments to Counties for Mental Health
Reserve 1982
Payments to Counties for Mental Health
Reserve 1980
Excess of Funds Available over Expenditures
4899402800
4382074607 517328193
31561575800 71867348552 9694227248
6 15028100 5 6 016009 17 134 271 83
32621900 301015 65 25 203 35
7358200 72522 27 1 059 73
24961800 238704 91 10 913 09
1918300 17443 42 1 739 bU
7 32703500 7 225693 73 101 341 2
29068400 290678 25 b 7 b
21965400 193316 81 26 33 19
9 32372800 8 820351 85 503 36 15
80117300 800108 75 1 064 2b
634 64306300 564 296527 02 70 346 535 98
1 0 13593000 7 911987 07 2 223 942 93
43538200 336486 92 98 89b oa
1 1 3 88971500 60 069170 33 53 820 b44 67
5 52262200 2 589629 93 8 112 251 93
21 07513600 1 415519 26 22 490 6bb lb
1 67607100 44 06 1 676 11b Ofa
159674100
185994100
S 81561575800
164599536
4925436
127979 186122079
6b4229b3847 116138621953
6444394705
6444394705
The above comparison indicates that Payments to Counties for Mental Health Reserve 1982 were overspent in the amount
of 4925436 This overexpenditure is in violation of Section 57 of the General Appropriations Act as amended of
19821983
u218
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
repor
The total approved budget for the Department of Offender Rehabilitation A Budget as presented on page 24 of unit
t provided for expenditures totaling 13049778200 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
12645967300
80146300
3236 64600
OVER
UNDER
12620967300
72776621
282953198
13049778200 S 12976697119
25000000
7369679
40711402
73081081
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
Payments to Jails for State Prisoner
Medical Costs
Court Costs
Inmate Release Funds
Revolving Fund for County Workcamp Construction
County Subsidy
County Subsidy for Jails
Grants for County Workcamp Construction
Health Service Purchases
Central Repair Fund
Payments to the Medical Association of Georgia
for Jail and Prison Health Care Certification
Excess of Funds Available over Expenditures
00 15241734 15241734
13049778200 129 91938853 57839347
7739772900 77 10169455 29603445
1723540900 16 77278522 46262378
42512800 40608918 1903882
49344500 49107867 236633
186 61000 18243401 417599
214487100 2 09669516 4817584
63010400 62569982 440418
59809000 59049922 759078
107296300 1 04616666 2679634
1 08192600 97405097 10787503
2400000 2172500 227500
84000000 74000000 10000000
550018000 5 46839099 3178901
220752000 2 11679516 9072484
81739000 81436655 302345
11900000 10795371 1104629
56400000 59436990 3036990
84650000 84649469 531
16707200 15000000 1707200
685031300 6 63298300 21733000
96250000 88921500 7328500
20550000 18250000 2300000
927315400 9 77395192 50079792
83237800 70745348 12492452
2200000 2200000 00
S 13049778200 S 129 35539286 56399567 114238914
S 56399567
The above comparison indicates that Court Costs were overspent in the amount of 3036990 and Health Service Purchases
were overspent in the amount of 50079792 These overexpenditures are in violation of Section 57 of the General
Appropriations Act as amended of 19821983STATE UNITS
219
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
OFFENDER REHABILITATION DEPARTMENT OF
B PARDONS AND PAROLES BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Board of Pardons and Paroles of the Department of Offender Rehabilitation B Budget
as presented on page 12 of unit report provided for expenditures totaling 634789200 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 Jail Subsidy
Excess of Funds Available over Expenditures
6 34789200 00 6 34789200 3400 00 3400
6 34789200 6 34792600 3400
5 27216200 19167100 5 24397589 19071793 28 18611 95307
21490400 21146172 3 44228
9260000 9259614 386
1700000 1624480 75520
11255100 11244588 10512
930000 929239 761
14268300 14219268 49032
14094200 14349142 2 54942
8887900 8794024 93876
6 6520000 34789200 S 6 6516500 31552409 3240191 3500
S 32 32 36791
40191
The above comparison indicates that Telecommunications were overspent in the amount of 254942 This overexpendlture
is in violation of Section 57 of General Appropriations Act as amended of 19821983
OFFENDER REHABILITATION DEPARTMENT OF
D PROBATION DIVISION OPERATIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Probation Division Operations of the Department of Offender Rehabilitation D
Budget as presented on page 25 of unit report provided for expenditures totaling 1921825700 A comparison of antici
pated 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
1765229300
156596400
1921825700
1740229300
150575300
1890804600
25000000
6021100
31021100
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Utilities
Grants for Independent Probation Systems
Excess of Funds Available over Expenditures
1676637400
63881300
31916000
1550000
22315500
3000000
52974800
28490700
3000000
22060000
16000000
1921825700

1660867837
58122553
23856306
1541754
19673564
2999849
51350903
25753561
1313529
19876492
15602107
1880958455
9846145 S
15769563
5758747
8059694
8246
f 2641936
f 151
1623897
2737139
1686471
2183508
397893
40867245
98J46145220
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
page 20 of unit report provided for expenditures totaling 15394124200 A comparison of anticipated
and budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE BUDGETED ACTUAL
as presented on
funds available
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
10600000
15383524200
15394124200
4500000
13919823255
6100000
1463700945
13924323255 1469800945
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
Health Insurance Claim Payments
Excess of Funds Available over Expenditures
00
5025100501
5025100501
S 15394124200 18949423756 3555299556
368679800
10167500
4419500
10617000
1551500
109120000
20195000
10101500
985197400
14075000
13860000000
15394124200

364294225
9271137
3999830
10535811
1528883
101347158
18997476
9292576
961713332
14075000
12453622277
13948677705 S
5000746051
4385575
896363
419670
81189
22617
7772842
1197524
808924
23484068
00
14 06377723
14 45446495
5000746051STATE 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 or page 22 f report provided for
ditures totaling 5063176700 A comparison of anticipated funds available and budgeted expenditures to actual
expenditures totaling
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
4814129200
64254100
184793400
5063176700
4799129200
40959111
181343192
5021431503
150 232 34 000 949 502 00 89 08
417 451 97
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
1510207
1510207
SCI63176700 5022941710 40234990
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchas
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Postage
Conviction Reports
Peace Officers Training Grant
Excess of Funds Available over Expenditures
IS 856 455 00 35 654 605 43
6 184 287 00 6 043 620 44
184 567 00 152 218 96
1 201 418 00 1 201 456 3b
1 045 045 00 985 057 20
362 890 00 359 546 18
2 341 97 3 00 2 288 795 61
71 276 00 68 832 32
619 665 00 593 220 21
524 438 00 408 973 70
27 000 00 27 000 00
527 179 00 488 245 94
180 000 00 180 000 00
1 505 574 00 1 393 560 24
5063176700
4984513259 J
20184957
14066656
3234804
3836
5998780
334382
5317739
244368
2644479
11546430
00
3893306
00
11201376
78663441
384 28451
38428451
overexpend
The above comparison indicates that Motor Vehicle Equipment Purchases were overspent in the amount of 3836 This
xpenditure is in violation of Section 57 of the General Appropriations Act as amended of 19821983222
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PUBLIC SERVICE COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Public Service Commission as presented on page 16 of unit report provided for
expenditures totaling 380549000 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
374928900 5520100 100000 3734738 53949 00 37 00 S 14 1 1 55100 25163 00000
380549000 3788687 37 16 80263
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 3392167 3392167
380549000 3 82260904 1711904
308886500 S 3 08643245 243255
21503100 21183469 319631
9127300 8578909 548391
750000 681224 68776
459600 459600 00
5700000 5643900 56100
19119300 19115096 4204
8323000 7669492 653508
6680200 S 3 6669348 78644283 3616621 10852
380549000 S 1904717
3616621
STATE UNITS
223
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 Departs of Revenue as presented in unit t Pvidedjoexpejjditure
totaling 3841282600 A comparison of anticipated funds avanaoie ana duul r
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
BUDGETED
ACTUAL
OVER
UNDER
3456607600 3438637200
384675000 384644110 iL
17970400
30890
41282600 S 3823281310 M18001290
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
22 617 059 00
838 873 00
855 875 00
58 995 00
1 370 305 00
14 7 927 00
5 701 441 00
1 203 739 00
496 556 uu
133 000 00
894 370 00
1 235 130 00
1 078 000 00
33 500 00
1 748 0 56 00
iR 41282600

255197983
81357304
82473223
5892574
135757613
14765228
569638328
119178601
48514678
13012448
89437000
122784936
107799926
3350000
169030880

3818190722

6507917
2529996
3114277
6926
1272887
27472
505772
1195299
1140922
287552
00
728064
74
00
5774720
23091878STATE 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 1314416100 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
1279010200
20155200
15250700
1314416100
1279010200
208985 99
12385308

1312294107
00
743399
2865392
2121993
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
00
1314416100
1312311707
17600
2104393
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchas
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
787885500
127733200
16880000
4454000
34537300
6014300
24668400
37125800
25049800
37326000
127600000
60000000
25141800
1314416100

8 7 758719
26658219
16353435
4448806
33305313
6003895
24420016
37104445
24314616
36749061
27600000
59841513
25104068
126781
1074981
526565
5194
1 1231987
10405
248384
1 21355
1 735184
576939
00
158487
37732
1309662106 S
2649601
4753994
2649601STATE 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 Pantedon page 25
It report provided fo expenditures totaling 97234600 A comparison of anticipated funds available and budgeted
of unit report piuviuv
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
96891500 96891500 00
343100 343090 10
97234600 97234590 10
51360200 50764220 595980
11741100 10571668 1169432
1200000 1144204 55796
3733200 3733180 20
2900000 2433667 4 66333
200000 198666 1334
13974700 13921429 53271
3360000 3360000 00
1785400 1618371 167029
6980000 s 6653375 94398780 2835810 326625
97234600 2835820
283 5810
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 expenditures
totaling 134473832863 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
39409728900
31316994756
2738384048
73465107704
39409728900
45956966499
2787733997
88154429396
00
14639971743
49349949
14689321692
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
61008725159
44955214889
116053510270
S134473832863 133109644285 1364188576
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
Eugene Talmadge Memorial Bridge Study
Geodetic Control
Capital Outlay Paving State and Local
Schools and State Institutions
Capital Outlay Paving State Parks and
Historic Sites
Capital Outlay Paving Farmers Markets
Railroad Grade Separation
Excess of Funds Available over Expenditures
13564262200
6986133467
184245000
160115567
113760343
561930394
95002700
99691600
165640760
1529496562
106340461155
2487315700
846316600
902313225
45400000
70000000
1 13160390
27000000
20000000
29587200
75000000
50000000
3500000
3500000
124 827562 78 10 815 059 22
44 858393 38 25 002 941 29
1 471319 37 371 130 6 3
929939 72 671 215 9 5
712615 27 424 988 L6
3 526556 68 2 092 747 26
760913 82 189 113 18
987924 00 8 992 00
1 430051 80 226 355 8 0
11 051483 80 4 243 481 62
596 927427 73 466 477 183 82
24 873156 50 50
8 430334 90 32 831 10
4 760864 454000 31 00 4 262 267 94 0 0
664445 33 35 554 67
1 075058 03 56 545 87
267069 75 2 930 2 5
187683 89 12 316 11
295750 28 121 72
770856 18 20 856 1 3
505905 07 5 905 07
41751 14 6 751 14
36353 05 1 353 05
1 34473832863 82984741678 151489091185
S 50124902607 50124902607
The above comparison indicates that Capital Outlay Paving State and Local Schools and State Institutions was over
spent in the amount of 2085618 Capital Outlay Paving State Parks and Historic Sites was overspent in the amount of
590507 Capital Outlay Paving Farmers Markets was overspent in the amount of 675114 and Railroad Grade Separation
was overspent in the amount of 135305 These overexpenditures are in violation of Section 57 of the Geneial
Appropriations Act as amended of 19821983STATE UNITS
227
COMPARISONOF 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 1401161700 A comparison of anticipated funds available and budgeted expenditur
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
Eauipment Purchases
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
s 11 54661400 11 46810400 7851000
2 14 46500300 011 61700 2 32848227 S 13652073
13 79658627 21503073
s 3 042 76700 3 00449874 3826826
7238800 6415023 823777
7220000 7178832 41168
1700000 1696201 37 99
4294200 4284366 98 34
13693000 13671333 21667
5725000 5069558 655442
500000 481466 18534
3080000 3078977 1023
7 38592100 7 19969820 18622280
3 09841900 3 09841900 00
5000000 4559865 440135
s 14 01161700 13 76697215 2961412 s 24464485
2961412
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 14 of unit report provided
r expenditures totaling 433521100 A comparison of anticipated funds available and budgeted expenditures to actual
for expenditures totaling
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Postage
Excess of Funds Available over Expenditures
430431100 4 30431100 00
3090000 3009382 80618
433521100 4 33440482 80618
337855100 3 35988459 1866641
10354800 10143773 211027
5090000 5036801 53199
4500000 4118921 381079
1410500 1354582 55918
13864400 13838903 25497
41469400 41424249 45151
7515400 7062478 452922
5065200 4566745 498455
6396300 6267725 128575
4J3 3i2noa 4 29802636 3718464
3637846 3637846
SECTION III
REPORT OF THE STATE AUDITOR OF GEORGIA
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JGENERAL COMMENTS
INTRODUCTION
This i 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 1983
FINANCIAL CONDITION
The Combined Balance Sheet of all units of the University System of Georgia as presented on pages 244 and 245 shows
there was an unreserved fund balance surplus in Budget Funds of 32251285 at June 30 1983 Budget Funds include
Resident Instruction Fund Other Organized Activities and Unexpended Plant Fund This unreserved fund balance surplus
together with the uncommitted Regents Scholarship Fund of 265990 is due to the Board of Regents of the University System
of Georgia to fund a deficit in the amount of 100146273 See Section II General Comments page 23
The combined fund balances of Auxiliary Enterprises were 3368077869 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 1983 were sub3ect to
the provisions of the grants and contracts under which the funds were received
The fund equity of the Expended Plant Fund was 128644330022 at June 30 1983 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 sugary of funds available and expenditures of all units of the University System of Georgia for the fiscal year
ended June 30 1983 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
45338194700 45338194700
17306621591
28080021046
17306621591
22667782104
AUXILIARY
ENTERPRISES
00
5412238942
90724837337 85312598395 5412238942
1275577617
1032653378
S 93033068332
62959672050
25012386112
1527421264
626230012
285306214
00
59857133564
23010629349
1527421264
626230012
90125709438 85021414189
2907358894
576490420
990271403
1032653378
3102538486
2001756763
00
00
5104295249
2330868474
S 7435163723
Excess of Funds Available over Expenditures
S 93033068332 S 85597904609
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Board of Regents of the University System of Georgia includes the operations of the
Regents Central Office allocations for specific purposes and grants to the teaching institutions The Schedule of Budget
Transfers to Other Units as presented on pages 64 and 65 of the Board of Regents of the University System of Georgia audit
report showed that the total approved budget for units of the University System was 88491811600234
GENERAL 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
45338194700
43153616900
45338194700
39974403695
00
3179213205
88491811600 85312598 395 3179213205
00
285306214
285306214
88491811600 85597904609 2893906991
51264273100
9436302500
50974613985 289659115
8882519579 553782921
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
Advanced Technology Development Center
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
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 49035 Satellite
Medical Facility Program was overspent in the amount of 40786 and Fire Ant Research was overspent in the amount of 6259
These overexpenditures are in violation of Section 57 of the General Appropriations Act as amended of 19821983
GENERAL
A comparison of approved budget to total funds available and expenditures by units of the University System of Georgia
is presented on pages 318 through 359 of this report
Reports of all units of the University System of Georgia with fuller detail and analysis are on file in the State
Auditors office and are open to public inspection
AUDIT FINDINGS
Unusual comments made in the individual audit reports by units of the University System of Georgia are quoted as
follows
159 476 043 00 153 718 80611 5 757 23689
92 061 995 00 76 387 48738 15 674 50762
19 946 950 00 15 274 21264 4 672 73736
236 882 00 236 52674 35526
256 524 00 257 01435 49035
500 000 00 500 40786 40786
150 000 00 150 06259 6259
722 618 00 720 72817 1 88983
541 348 00 539 89369 1 45431
1 900 000 00 1 755 02500 144 97500
150 000 00 142 56292 7 43708
1 785 000 00 1 784 98910 1090
185 000 00 175 08970 9 91030
884 918 116 00 850 214 14189 34 703 97411
5 764 90420 5 764 90420
GENERAL COMMENTS
235
AUDIT FINDINGS continued
GRADUATE INSTITUTIONS
GEORGIA INSTITUTE OF TECHNOLOGY
RESTRICTED FUNDS
Many of the deficit balances represent expenditures made in June 1983 on which reimbursement from the grantor had not
been secured However in several instances the deficit represents expenditures made over a long period of time on which no
funds have been secured from the grantor to cover these deficit balances Any expenditures made with reimbursement not
forthcoming from grantors will have to be funded from the regular operations of the Institute
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 proect Total
accumulated expenditures on this project at June 30 1982 amounted to 117894828
in the year under review additional expenditures of 380598 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 380598 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
CASH MANAGEMENT
RETURNED CHECKS
in the year under review the Institute had 30865613 of student and other checks returned by banks and not paid
for various reasons An analysis of the returned check activity for the year under review is summarized below
Balance of Returned Checks July 1 1982 5 917488
Add
Checks Returned Unpaid during year under review
Deduct
Checks Subsequently Collected
Checks Written Off by Institute
26389355
3589526
30865613
31783101
29978881
S 1804220
Balance of Returned Checks June 30 1983
Appropriate reviews should be made by administrative personnel to ensure that the Institutes check cashing policies
are sound and that losses resulting are kept to a minimum
CASH SHORTAGES
CASHIERS OFFICE
in the year under review a cash shortage in the amount of 499420 was discovered in the cashiers office of the
Georgia Institute of Technology An investigation was made by the Institute and the individual responsible was identified
This individual subsequently reimbursed 127156 of the total shortage and her employment was terminated by the Institute
The remaining 372264 was recovered from the Insurance Bonding Company
ENGINEERING EXPERIMENT STATION
In the year under review a cash shortage in the amount of 333059 was discovered at the Engineering Experiment
Station located in Cobb County Identification of the individual responsible was made and reimbursement of the total
amount was secured from this individual This persons employment has been terminated by the InstituteGENERAL COMMENTS
AUDIT FINDINGS continued
GRADUATE INSTITUTIONS continued
GEORGIA INSTITUTE OF TECHNOLOGY continued
CASH MANAGEMENT continued
CASH SHORTAGES continued
CONTINUING EDUCATION DEPARTMENT
In the year under review a cash shortage of 5647500 was discovered in the Continuing Education Department of the
Georgia Institute of Technology As of the date of this audit an assignment of responsibility for this shortage had
not been made and an investigation is continuing
SUMMARY
The cash shortages noted above indicate serious weaknesses in internal control over petty cash Written procedures
concerning petty cash should be reviewed and persons handling petty cash should be adequately trained and supervised In
addition independent verification of cash should be made periodically to ensure that written procedures are being
followed
INVESTIGATION PENDING
Prior to completion of the fieldwork a misappropriation of funds was discovered involving a physical plant department
employee Preliminary results of an investigation which is ongoing at the present time indicated that as much as
462236 was misappropriated by submitting erroneous time records and subsequent cashing of payroll checks The investi
gation will be completed in the subsequent year and results will be reported in the audit report for the year ending
June 30 1984
BANK RECONCILIATIONS
Bank statements at Georgia Institute of Technology were not reconciled on a timely basis In several instances
reconciling items involving book errors remained on the reconciliations for several months before a correction was made
Also numerous errors were made while entering the corrections into the system which created additional reconciling items
in the following month Descriptions of reconciling items were vague and misleading as to what the correct amount of a
check or deposit was and whether this was a bank generated error or a posting error
DORMITORY DEPOSITS
At June 30 1983 there was a discrepancy between the balance of dormitory deposits reflected on the general ledger
and the balance reflected on subsidiary student records An adjustment of 53900750 was made by the Institute against the
fund balance of Auxiliary Enterprises to bring the control account into balance with the subsidiary records Internal
controls should be established to ensure that control and subsidiary records are balanced on a periodic basis
ENGINEERING EXPERIMENT STATION
ACCOUNTING RECORDS
During the year under review the primary accounting records for the Engineering Experiment Station were maintained
at the Experiment Station rather than at the Central Business Office This practice resulted in the records at the
Central Business Office not being updated on a timely basis and finally not agreeing with the primary records at year end
It is recommended that the primary accounting function for the Engineering Experiment Station be located in the Central
Business Office Project or subsidiary records can be maintained at the Experiment station and balanced periodically with
the formal accounting records at the Central Business Office
PERSONAL SERVICES
The Georgia Institute of Technology is required by the State Auditor to submit quarterly a listing of personal services
expense paid These listings are recorded by the State Auditor on electronic data processing equipment and a detailed
listing of personal services expense is published annually by the State Auditor for each unit of the University System of
Georgia The Reconciliation of Personal Services shown on Schedule 19 of unit report reflects unlocated differences ofGENERAL COMMENTS
AUDIT FINDINGS continued
GRADUATE INSTITUTIONS continued
GEORGIA INSTITUTE OF TECHNOLOGY continued
PERSONAL SERVICES continued
2010243 for personal services 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 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 submitted to the State Auditors office are reconciled to the Institutes ledger controls
INVENTORY OF EQUIPMENT
A review of internal controls internal audits and other audit tests revealed the following deficiencies existed with
regard to equipment inventory of the Institute
1 In the year under review a physical inventory count of equipment was completed by personnel of the
Institute The results of this physical inventory showed that 1150150461 of equipment inventory
on the records of the Purchasing and Property Control Section could not be located Efforts are
being made to locate the missing inventory and any adjustments if necessary will be reflected in
the subsequent years audit report
2 Accounting records of the Purchasing and Property Control Section reflected an equipment inventory
balance of 7708582244 at June 30 1983 The Financial Report for the year ended June 30 1983
filed by the Institute with the Board of Regents reflected an equipment balance of 8305036592
This discrepancy has been brought to the attention of appropriate officials at the Institute and
adjustments will be made to correct this problem in the subsequent fiscal year
Because of the deficiencies described above our opinion of the financial statements presented in unit report is subject
to the effects if any of such adjustments as might have been determined to be necessary had appropriate action been taken to
locate the equipment not accounted for and the inventory recorded on the books had been reconciled to the physical count
AGENCY FUNDS PRIVATE TRUST
INSURANCE PREMIUMS WRITEOFF
In prior years Georgia Institute of Technology withheld incorrect amounts from various employee paychecks to pay
health and life insurance premiums for those employees Attempts have been made by the Institute to correct these errors
but at June 30 1983 the Institute still had a deficit balance of 257332 in this account This deficit balance has been
deemed uncollectible by the Institute and was written off by the Institute against Resident Instruction Fund during the year
under review See Exhibit B of unit report
GENERAL
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 1983 the Private Trust Funds had
cash deficits totaling 1201477 in various funds due to disbursements made in excess of cash on hand at the time the
disbursements were made Many of the deficit balances represent disbursements made in June 1983 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
SUMMARY
The magnitude of audit findings discussed above indicate that serious deficiencies exist within the Institutes
internal control and accounting system It is recommended that management review all existing systems of internal accounting
control and make necessary improvements
GEORGIA STATE UNIVERSITY
AGENCY FUNDS PRIVATE TRUST
On June 30 1983 the Regents Scholarship Fund had a balance of 535590 of which 16090 was uncommitted This
uncommitted balance of 16090 should be returned to the Board of Regents of the University System of Georgia for trans
mittal to the Department of Administrative Services Fiscal DivisionGENERAL COMMENTS
AUDIT FINDINGS continued
GRADUATE INSTITUTIONS Continued
GEORGIA STATE UNIVERSITY continued
AGENCY FUNDS PRIVATE TRUST continued
On June 30 1983 the Private Trust and Agency Funds had 28342 in receivables which were overpayments of 3842
for FICA and 24500 for Employees Credit Union In the subsequent fiscal period these overpayments were recovered
Payments should not be made to agencies in excess of withholdings or collections from the employees
GENERAL
As part of the examination for the fiscal year ended June 30 1983 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 order
MEDICAL COLLEGE OF GEORGIA
INVESTMENT IN PLANT
A review of the beginning balances of individual assets shown on the investment in plant schedule in the prior years
audit report revealed a need for combining some assets into one total rather than individual components The beginning
balances in this report reflect the combination of these items although the total beginning balance has not been changed
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
SENIOR COLLEGES
ALBANY STATE COLLEGE
PRIOR YEARS FINDINGS
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 June 30 1982 and June 30 1983 student loans collected were
25948 3300 205 and 29069 respectively leaving a balance of 859262 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 ended June 30 1982 these out
standing balances were turned over to a collection agency In the year under review 1372287 was collected leaving a
balance of 11123084 outstanding
RETURNED CHECKS
The cash balance at June 30 1983 included 250923 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 1983 the deficit in the Auxiliary Enterprises was 52179156 and the deficit in the Student Activities
Fund was 7100538 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
239
AUDIT FINDINGS continued
SENIOR COLLEGES continued
ALBANY STATE COLLEGE continued
AGENCY FUNDS PRIVATE TRUST
On June 30 1983 the Regents Scholarship Fund had an uncommitted balance of 49200 which should be returned to
the Board of Regents of the University of Georgia for transmittal to the Department of Administrative Services
Fiscal Division
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 1983 returned checks on hand amounted to 2493180 The College has 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 1983 accounts receivable due from students were shown in the following funds
Resident Instruction Fund
Auxiliary Enterprises
Student Activities Fund
8013018
10662242
1273710
19948970
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 Winston Salem 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
In the year ended June 30 1982 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 was 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
compensation should have been paid This resulted in an overpayment of 922680 in accrued annual leave Reimbursement
of 922680 was received in the year under review and will be returned to the Board of Regents of the University System ofGENERAL COMMENTS
AUDIT FINDINGS continued
SENIOR COLLEGES continued
FORT VALLEY STATE COLLEGE continued
IMPROPER PAYMENT OF ANNUAL LEAVE continued
Georgia for transmittal to the Department of Administrative Services Fiscal Division
EMBEZZLEMENT SPONSORED OPERATION FUNDS
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 Subsequent to June 30 1983 the investigation was concluded and restitution of 290000 has been
received and deposited in the restricted funds operations
SAVANNAH STATE COLLEGE
RESIDENT INSTRUCTION FUND
STUDENT ACCOUNTS RECEIVABLE
On June 30 1983 Savannah State College had deferred student fees of 3540757 of which 1859257 was incurred
prior to the summer quarter 1983 There is no provision in the policies of the Board of Regents for deferments of student
fees without the student having approved documentation of financial aid at the time of registration Collections of student
accounts receivable should be made on at least a quarterly basis and no student should be granted a deferment without
having approved financial aid
DEFICITS TO BE FUNDED FROM SUBSEQUENT YEARS OPERATIONS
At June 30 1983 the deficit in the Student Activities Fund was 8985749 This deficit has a direct relation to
the lack of sufficient funds to meet obligations of all funds of the College on a current basis
SOUTHERN TECHNICAL INSTITUTE
CASH THEFT
in the year under review a theft of 50000 occurred at the Southern Technical Institutes bookstore Management of
the institute reported that this theft occurred because the bookstore safe was left unlocked and unattended This incident
was reported to the proper law enforcement officials and as of the date of the unit report no additional action had been
taken by Southern Technical Institute to recover these funds
INVESTMENT IN PLANT
As stated in prior years audit reports 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
JUNIOR COLLEGES
ALBANY JUNIOR COLLEGE
PRIOR YEARS FINDING
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 In the year under review
the remaining 77140 was recovered from the Self Insurance Trust Fund of the Board of Regents of the University System of
GeorgiaGENERAL COMMENTS
241
AUDIT FINDINGS continued
JUNIOR COLLEGES continued
ATLANTA JUNIOR COLLEGE
AGENCY FUNDS PRIVATE TRUST
On June 30 1983 the Regents Scholarship Fund had a balance of 168000 of which 68000 was uncommitted The
uncommitted balance of 68000 should be returned to the Board of Regents of the University System of Georgia for
transmittal to the Department of Administrative Services Fiscal Division
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
BRUNSWICK JUNIOR COLLEGE
RESIDENT INSTRUCTION FUND
in the year under review internal control procedures of Brunswick Junior College indicated that certain prenumbered
cash receipts were missing As a result of an investigation by Brunswick Junior College it was determined that cash
receipts representing funds of 187974 were unaccounted for Recovery of the 187974 was received by the College in the
year under review from the Department of Administrative Services Risk Management Section
AGENCY FUNDS PRIVATE TRUST
On June 30 1983 the Regents Scholarship Fund had an uncommitted balance of 50000 which should be returned to the
Board of Regents of the University System of Georgia for transmittal to the Department of Administrative Services Fiscal
Division
CLAYTON JUNIOR COLLEGE
AGENCY FUNDS PRIVATE TRUST
On June 30 1983 the Regents Scholarship Fund had an uncommitted balance of 16700 which should be returned to
the Board of Regents of the University System of Georgia for transmittal to the Department of Administrative Services
Fiscal Division
DALTON JUNIOR COLLEGE
AGENCY FUNDS PRIVATE TRUST
On June 30 1983 the Regents Scholarship Fund had an uncommitted balance of 60000 which should be returned to the
Board of Regents of the University System of Georgia for transmittal to the Department of Administrative Services Fiscal
Division
FLOYD JUNIOR COLLEGE
AGENCY FUNDS PRIVATE TRUST
On June 30 1983 the Regents Scholarship Fund had an uncommitted balance of 6000 which should be returned to the
Board of Regents of the University System of Georgia for transmittal to the Department of Administrative Services Fiscal
Division
GORDON JUNIOR COLLEGE
EQUIPMENT INVENTORY
The audit report for the year ended June 30 1982 noted that control accounts maintained in the general ledger of
Gordon Junior College did not reconcile with the Colleges subsidiary equipment inventory listings In the year under review
the general ledger and the Colleges subsidiary equipment inventory listings remained unreconciled Personnel at the College
are in the process of taking a complete inventory of all equipment and recording the necessary adjustments to bring control
and subsidiary accounts into agreementGENERAL COMMENTS
AUDIT FINDINGS continued
JUNIOR COLLEGES continued
MACON JUNIOR COLLEGE
EQUIPMENT INVENTORY
The audit report for the year ended June 30 1982 noted that adequate equipment inventory records on equipment
purchased since February 1980 had not been maintained In the year under review a physical inventory was taken and
adjustments were made to update the inventory records
IMPROPER EXPENDITURES
In the year under review the Internal Revenue Service and the Teachers Retirement System were paid 197062 and
20200 respectively for late fees and penalties due to late filing Expenditures of this nature are improper and
reimbursement should be secured and deposited to the Resident Instruction Fund of Macon Junior College
MIDDLE GEORGIA COLLEGE
RESIDENT INSTRUCTION FUND
IMPROPER EXPENDITURE
In the year under review payment of 3000 was made from the Resident Instruction Fund for Chamber of Commerce dues
The Board of Regents continuance of former Procedural Directive No 3 approved November 10 1971 states expenditures for
Chamber of Commerce dues are improper Reimbursement of 3000 should be secured and deposited to the Resident Instruction
Fund of Middle Georgia College
RETURNED CHECKS
The accounts receivable balance at June 30 1983 included 109771 in checks given by individuals which has been
returned by the bank unpaid Action should be taken immediately to effect the collection of these returned checks
STUDENT ACCOUNTS RECEIVABLE
On June 30 1983 Middle Georgia College had 3006928 in deferred student fees Of this amount 2408195 was
incurred prior to summer quarter 1983 There is no provision in policies of the Board of Regents for deferment of student
fees without the student having approved documentation of financial aid at the time of registration Collections of student
accounts receivable should be made on at least a quarterly basis and no student should be granted a deferment without having
approved financial aid
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 agreement243
COMBINED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIACOMBINED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1983
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
1672082642 433637469 695943699 2562458436 380610580
10899238 3504262536
1681158510 1108019574 2105024006 180292887 500000
401004910 213952658 761871213
Total Assets
S3754246062 SI 7 556 097 01 S 1409080307 S35 155 217 74 388 5373116
LIABILITIES AND FUND EQUITY
Liabilities
Fund Equity
Investment in General Fixed Assets
Fund Balances
Reserved
Unreserved
Designated for Subsequent Years
Expenditures
Surplus due to Board of Regents
Total Fund Equity
1786189255 1026374384
1920658728 702997037
47398079 26238280
147443905
2221187687 3885373116
1409080307 1146890182
1968056807 729235317 1409080307 3368077869 3885373116
Total Liabilities and
Fund Equity
S3754246062 1755609701 S 1409080307 S3515521774 3885373116
The accompanying notes are an integral part of these financial statementsCOMBINED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1983
245
AGENCY FUNDS
ENDOWMENT
FUNDS UNEXPENDED
PLANT FUNDS
EXPENDED
STUDENT
ACTIVITIES
PRIVATE
TRUST
TOTALS
Memorandum
Only
1948147110 275167324
1325816112 5373286
410526773
128644330022
381240022 1810255475 8767655359 7 594122054
1875 4846353047 4878144714
16333756 26951087 5528806593 5507026570
1376828781 1260614494
128644330022 122846206907
3273963222 S 691067383 SI 286 443 300 22 S 397573778 1837208437 1491211 lmSMLJLM
644607756
3273963222 37844701
35190718 1368275826 5008081844 3905166044
128644330022 128644330022 122846206907
126121880 468932611 12637078982 12968493596
236261180
8614926
2792231669 2289862099
82251285 76386093
3273963222 46459627 128644330022 S 362383060 468932611 j4 41558 919 j8 11 80948695
S3273963222 S 691067383 SI 286 443 300 22 S 397573778 S18 372 084 37 149163973802 1420 861 147 3Jr
247
CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIAs
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 1983
FUNDS AVAILABLE
RESIDENT INSTRUCTION FUND
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
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 Balances
Reserved
Unreserved
37833832800
91301734
91301734
11206813245
25709924
31859570
992255737
874057162
212343967
304098594
389341259
S 37833832800 7419861900
883198651
7742983
50 393 161 53 i 50 393 161 53
11 025 162 56 11 025 162 6
248 987 54 248 987 S4
598 857 36 598 857 sc
23 599 282 82 23 599 282 1
26 658 767 48 26 658 767 4
113 913 437 017 236 34
112 524 219 29 bt
112 068 132 ts
1 619 385 91 1 876 318 485 595 15 70
369 223 96 10 291 781 33
8 740 571 62
2 123 439 67
304098594
389341259
14127781192 11451282916 25579064108
S 51961613992 11451282916 S 63412896908
890941634
145249483
4556650
5574350803
1169926143
55570000
51066386
7891661099
15311522999
236569648
236569648
Total Funds Available
S 51961613992 S 11451282916
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
37047145977 S 4760964174 41808110151 S 8946843628
2229393276 1675346300 35500105 75871725 16706672 1 1 4 80221083 07328309 03927971 1180653 24350 2409614359 1782674609 439428076 77052378 16731022 4 3 74558884 97516989 241582 13013108 62475739
41079964055 S 54 53646540 S 46533610595 98 94649930
386370783 108427036 25865695 1791652296 1247361803 2381761530 640618329 66655659 113256289 2 6 1 53641287 S 16092375 2044611 46882470 23068114 15695060 26378713 3634985 1390424 640012070 124519411 27910306 2438534766 1370429917 2397456590 666997042 70290644 114646713 2 18 2 4 04294189 49217627 16351950 90620285 92828000 47640666 87820340 18338663 84966 19
104902759 4 75479810 580382569 495981
11473946 164375715 338841546 2065937747 388674042 92105721 737938467 27 2 7 81503904 05735625 71684774 16281011 36319309 11955312 65841754 2792977850 41359910 4 10526320 2782218758 424993351 104061033 803780221 1 1 8 2 65541574 06995424 68929670 17818242 70459929 41771100
325395663 117974808 2 2 75594016 68412822 600989679 386387630 S 16778474780 S 86984279 16437669
5 10780838404 S 59 97636376 45 91042207

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 1983
ORGANIZED ACTIVITIES
SPONSORED
OPERATIONS
AUXILIARY
ENTERPRISES
UNEXPENDED
PLANT
FUND
TOTALS
Memorandum
Only
S 7419861900 84500000 45338194700 44999799000
7 3 36 973 786 77 213 861 707 263 632 207 978 250 52 10 00 56 47 00 1680569403 378626310 7763200 21320756 3686197847 25000 7742983 1 22736263 8139645 25957 09545585 40204979 6742621819 1489282211 32661954 81232449 6155671714 2665901748 139249696 5718367255 1458607958 30349429 69757030 4683720160 618065427 978814563
48 913 038 700 65 00 s 5782245499 145249483 70000 4556650 7 26 089 742 354 641 70 55 1 1 80652429 70590764 17306621591 12060998198 358309279 2710680375 13557681822 10353660762 442989040 2465008423
1 881 573 60 5762508163 1169926143 55570000 51066386 22 2 2 556 360 725 430 307 985 53 69 27 1 1 21599915 96700670 19370453 9068929264 2043983305 645075406 359668594 832376625 7345886290 2046156654 588329675 358300000 677567474
7 54 352 122 330 389 32 42 7 14 35233032 24147263 00 45386642637 00
50 795 312 25 12971192324 37835580140
50 795 312 25 20391054224 54 122 389 42 15 08647263 90724837337 82835379140
236569648 S 9 902 714 03 S 48736566 1275577617 1196970929
10 20 326 229 533 247 78 81 1032653378 2308230995 760125167
236569648 48736566 1957096096
s 50 795 312 25 20627623872 74 351 637 23 15 57383829 93033068332 84792475236
2924900400 11871744028 2730365336
1 51837013
88131536
264004090
3428873039
185391502
20119937
6885421
558882927
29852702
36746028
17167201
1231915
314200
299054
25000
28072742
16921429
218704919
50212631
3431614
14771396
63199386
388882358
1641112362
626395897
485648525
264245672
13013108
62475739
13323522969
389685691
69337564
23237371
2449503212
322680702
484386694
104987541
19570578
8810819
795035
193614316
123916853
1087634589
68030873
73891543
256542496
150183665
405320027
6232154569
103107928
101815528
163552411
3564769
132514
3102538486
11630194
28250253
394830031
136941672
630593780
24988520
18032640
1006235
3158206
96858639
43416906
6273319
316130745
137369565
59013350
93262708
2001756763
56410219515
3139118184
2370138662
867226159
93630255
79339275
62959672050
1041327955
222107228
51147677
5282868009
1830052291
3512437064
796973103
107893862
124463767
584335810
2793002850
331832865
577860079
3869853347
499297543
494083321
1197692282
810186694
884970365
25012386112
52352710454
2904331770
1687663917
729461590
52311471
57726507469
1066168791
202858936
84402576
5256782102
1483407742
3230763541
886072855
108425455
157526402
586568734
728746394
267480514
553892704
3593831734
397692358
395797552
1121567917
704468013
693791877
21520246197CONSOLIDATED 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 1983
CURRENT FUNDS
RESIDENT INSTRUCTION FUND
EXPENDITURES continued
CAPITAL OUTLAY
Personal Services
Salaries and Wages
Other Costs
Motor Vehicle Equipment Purchases
Supplies and Materials
Repairs and Maintenance
Rents Other than Real Estate
Insurance and Bonding
Other Expenditures
Publications and Printing
Equipment Purchases
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Total Capital Outlay
OTHER Schedule by Units pages 314316
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Retirement
Unemployment Compensation Insurance
Liability Insurance
Other Costs
Travel
Motor Vehicle Expenses
Motor Vehicle Equipment Purchases
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
Rents Other than Real Estate
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
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Capital Outlay
Other Costs
Equipment Purchases
Per Diem Fees and Contracts
Contracts
Total Other
Total Expenditures
Excess of Funds Available over Expenditures
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
44223267
2051585
672681
46947533
2290310
1302654
133582
101885
44800
9532618
693758
558280
1312
330000
121450
10078658
27258055
SPONSORED
OPERATIONS
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
44223267
2051585
672681
46947533
2290310
1302654
133582
101885
44800
9532618
693758
558280
1312
330000
121450
10078658
27258055
81653678
4136655
3026980
77056
15174
88909543
3060305
3204
13065282
2023030
734512
139513
104608
9000000
3632696
1166305
10799937
86299
940216
15366141
368257702
99394895 S99394895 517289293
51960197354 5 11451282916 63411480270 15002981430
1416638 00 1416638 545111217
S 51961613992
S 15548092647
The accompanying notes are an integral part of these financial statementsCONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CURRENT FUNDS AND UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 198 3
251
ORGANIZED ACTIVITIES
SPONSORED
OPERATIONS
AUXILIARY
ENTERPRISES
UNEXPENDED
PLANT
FUND
1983
TOTALS
Memorandum
Only
1982
9378873
41685866
57503428
175222220
204550
178975
1713603
81301
319395538
19160351
46822
696 74287
833175450
9378873
41685866
57503428
175222220
204550
178975
1713603
81301
319395538
19160351
46822
69674287
833175450
19603468
11548627
110729227
174606447
1082037
667390
5730411
248861
307601252
18710220
00
106691169
1527419875
1527421264 1527421264 2284638984

4912076 86565754
223926 4360581
106031 3133011
413399 413399
77056
15174
5655432 94564975
723571 3783876
3204
175168 13240450
79194 2102224
734512
139513
104608
9000000
34206 3666902
2184 1168489
10799937
515454 601753
12821 953037
2347794 17713935
368257702
95 458 24 5 268 351 17
5 50795 312 25 200 825 126 55 51 042 952 49
50795 312 00 25 5 451 112 17 23 74 308 351 684 637 74
S 206 276 2 38 72 2 3
130789021 125735351
6412166 5629843
3805692 3264194
413399 274238
77056 00
15174 15268
141512508 S 134918894
6074186 4676612
3204 112401
00 1115853
14543104 14519548
2235806 2216254
734512 00
241398 250380
104608 71294
44800 16831
18532618 17261882
4360660 1804527
1726769 2150785
10799937 26865335
603065 253974
330000 00
1074487 1606851
27792593 17499312
395515757 397061828
00 13180000
00 236856000
626230012
872438561
1527421264 90125709438 82403831211
29962565 2907358894 2 388644025
S 1557383829 93033068332 S 84792475236UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
NOTES TO FINANCIAL STATEMENTSUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1983
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 1983
255
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 assetsBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA BY FUNDSBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 1983
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 HANE
AND IN BANKS
3427 922 56
3697 705 40
516 794 45
401 046 95
93 668 22
182 227 23
463 162 05
684 997 99
451 499 32
132 942 59
407 637 29
303 830 54
554 447 13
260 868 71
679 404 72
459 817 34
1068 792 23
495 558 01
161 739 57
180 080 08
281 886 05
50 638 68
142 746 96
452 788 67
241 380 03
73 726 77
172 868 13
108 153 37
97 229 82
148 421 65
102 148 73
138 954 20
85 740 98
ASSETS
ACCOUNTS
RECEIVABLE INVENTORIES
229243949 54615437
209802843 47795332
101446935 6400310
766845827 126943408
18907156 6177749
20117400 3511175
2720158 3330979
38337330 8308691
8293448 6590077
34872421 9094416
50470709 18288011
14692525 5492429
16946 9008766
18132000 4880841
4443472 8552240
45403376 8750793
23355395 15195917
33124408 14888525
6477800 7292709
8600205 3282858
10607403 4700910
2037300 985721
1077838 1729809
455300 4374416
00 2287805
1064605 470898
469100 1719363
10127100 1166403
314778 1619379
17400951 2430201
1159832 8096836
1061700 2022954
78300 999552
626651642
627368715
159526690
933893930
344 517 27
418 512 98
523 673 42
1151 458 20
600 334 57
572 610 96
1095 224 49
505 680 08
644 704 25
490 997 12
809 361 84
1001 359 03
1454 305 35
975 687 34
299 444 66
298 910 71
434 969 18
80 868 89
170 823 43
501 085 83
264 258 08
89 081 80
194 752 76
221 088 40
116 571 39
346 733 17
194 715 41
169 800 74
96 519 50
00
00
1672082642 1681158510 S 401004910 3754246062
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
259
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 1983
LIABILITIES AND FUND EQUITY
CURRENT
LIABILITIES
FUND EQUITY
RESERVED
FUND BALANCES
UNRESERVED
FUND BALANCES
SURPLUS DUE TO
BOARD OF
REGENTS
319816704 S
272440009
110159345
520424373
306951692
345486135
44078859
402003660

116754
9442571
5288486
11465897
626651642
627368715
159526690
933893930
13839592 21127324 515189 34451727
7163843 31553235 3134220 41851298
13529899 38546565 290878 52367342
41553438 73409900 182482 115145820
31311698 20660800 8060959 60033457
18749221 38231335 280540 57261096
30003950 79478384 40115 109522449
18046134 31804550 717324 50568008
19172527 44998725 299173 64470425
28449528 20039900 610284 49099712
56235597 22872600 1827987 80936184
55341188 42076018 2718697 100135903
76120308 69083492 226735 145430535
31574094 64493293 1501347 97568734
6852014 22990300 102152 29944466
9505632 20129560 255879 29891071
15556935 24143200 3796783 43496918
3023573 4559700 503616 8086889
2389226 14664834 28283 17082343
20163759 29369196 575628 50108583
12346655 13793061 286092 26425808
6409014 2490482 8684 8908180
7442798 11702843 329635 19475276
6883817 15216880 8143 22108840
3069681 7968100 619358 11657139
10217926 24254291 201100 34673317
8520055 16075164 5123678 19471541
5255961 11563250 160863 16980074
4620761 4841400 189789 9651950
00
00
1786189255 1920658728
47398079 3754246062BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1983
CASH ON HAND
AND IN BANKS
ACCOUNTS
RECEIVABLE
INVENTORIES
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
401873145 4425935 13252215 S 14777011 oo s 00 415125360 19202946
52702357 26425813 25843353 800000000 50000000 00 2139 52658 00 00 1066655015 23574187 25843353
28361063 35343061 3160280 2885850 8648765 8517769 136655824 87401411 00 00 21400 5911713 00 00 00 00 00 00 108294761 52058350 3160280 28 85850 8670165 14429482
15709952 00 00 15709952
433637469 S 1108019574 2139 52658 1755609701
The accompanying notes are an integral part of these financial
statements
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1983
261
CURRENT
LIABILITIES
LIABILITIES AND FUND EQUITY
FUND EQUITY
RESERVED
FUND BALANCES
UNRESERVED
FUND BALANCES
SURPLUS DUE TO
BOARD OF
REGENTS

4 15134210 5 00 8850 4 15125360
7025815 121 765 00 631 19202946
3 74398729 6908 205 37 1435749 10 66655015
6402518 00 17171669 23574187
22414991 00 3428362 25843353
1 04693535 00 3601226 1 08294761
51585151 00 473199 52058350
3147074 00 13206 3160280
3075413 00 189563 2885850
8507070 00 163095 8670165
14268629 00 160853 14429482
15721249

11297
15709952
1026374384
702997037
26238280 S
1755609701BALANCE SHEET
263
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
JUNE 30 1983
FUND EQUITY

GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
CASH ON HAND ACCOUNTS UNRESERVED
AND IN BANKS RECEIVABLE TOTAL FUND BALANCES
727073077 857413067 S 130339990 130339990
47686886 41782268 89469154 89469154
147926394 73608678 221535072 221535072
92909006 674454224 767363230 767363230
4689603 14482246 19171849 19171849
4970243 1526667 6496910 6496910
2711948 4951636 7663584 7663584
6612247 7128740 13740987 13740987
47526899 87740909 40214010 40214010
76231 8366692 8442923 8442923
17939696 29397087 11457391 11457391
25729622 3165791 28895413 28895413
3657220 00 3657220 3657220
71985 5367156 5295171 5295171
39941520 40747033 805513 805513
14401985 20969988 6568003 6568003
145523289 152020228 6496939 6496939
1302981 6270153 4967172 4967172
2334105 5093975 2759870 2759870
2213607 4790568 2576961 2576961
430103 1703823 1273720 1273720
217485 231595 14110 14110
6392927 8166015 1773088 1773088
6168650 10619057 4450407 4450407
3454312 1215103 4669415 4669415
762411 175539 937950 937950
6172858 8071731 1898873 1898873
1610664 502986 2113650 2113650
295406 00 295406 295406
371261 432038 60777 60777
3984593 00 3984593 3984593
8078092 747408 8825500 8825500
1161935 1343387 181452 181452
OTHER
Skidaway Institute of Oceanography

31854214
32538218
684004
684004
695943699 S 2105024006 1409080307 1409080307
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 1963
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
454203059
257112243
50591187
965792043

62309719
43631822
7867665
67328002
75535359
60706078
109609179
13006770
38101377
86195441
255033
29806713
114904933
251281186
18144135
16055739
00
1619749
15585201
28013763
13564168
4859696
11766613
22822499
3900605
21173831
5612085
10560560
2554950
200795
INVESTMENTS
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
7889890
00
00
00
00
00
00
00
00
00
00
00
3009348
00
00
00
ACCOUNTS
RECEIVABLE
30548331
19577592
1864021
33568069
15015198
3763446
4545116
1292933
18353438
1951299
15455925
3850251
569500
3502679
5762394
1047043
2407667
00
4974939
1100981
00
373084
761701
584576
858531
134565
48880
416034
516252
703561
5148338
1577043
19500
INVENTORIES
90889051
49888864
30894739
205066721
86
86
179
254
50
187
461
144
158
209
83
201
378
285
237
87
37
59
76
89
22
54
49
47
81
171
54
14
46846
49952
45042
29988
79140
18030
58491
58324
41682
82077
63649
02300
91985
83691
75644
63517
00
03605
40886
70994
16675
32546
33746
29852
68246
14274
01722
65445
33489

5 756 404 41
3 265 786 99
833 499 47
2 044 268 33
386 476 75
560 452 20
303 578 23
940 509 23
521 027 81
813 754 07
1 712 235 95
53 018 05
545 125 53
1 106 801 97
138 710 10
509 560 56
1 552 045 85
2 877 547 67
468 947 18
259 202 37 00
56 964 38
222 877 86
36 2 693 33
233 393 74
72 268 07
172 492 39
281 683 85
91 851 03
330 010 14
278 621 45
176 030 48
40 079 39
230795
S 2562458436 S 10899238 S 180292887 S 761871213 S 3515521774
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 1983
LIABILITIES AND FUND EQUITY
FUND EQUITY
CURRENT RESERVED UNRESERVED
LIABILITIES FUND BALANCES FUND BALANCES TOTAL
20003432 378276510 S 177360499 575640441
5263693 90985961 230329045 326578699
6797754 76552193 00 83349947
46901302 633210168 524315363 1204426833
1633035 11898446 52179156 38647675
1612181 32374779 22058260 56045220
1364874 28992949 00 30357823
297808 56202104 37551011 94050923
38503 388000 52529284 52102781
1345963 80029444 00 81375407
48281657 122941938 00 171223595
231777 6550787 1480759 5301805
254847 43720284 10537428 54512559
791752 72180533 37707912 110680197
15838 13855172 00 13871010
2934918 42112746 5908392 50956056
1177362 104351165 49676058 155204585
466483 152899919 134388365 287754767
00 46894718 00 46894718
655623 25264614 00 25920237
00 00 00 00
278735 5417703 00 5696438
00 20160826 2126962 22287788
1788097 32066710 2414526 36269333
00 23339374 00 23339374
00 3633274 3593533 7226807
176617 17072622 00 17249239
00 21777283 6391102 28168385
396 9079417 105290 9185103
218105 22100702 10682207 33001014
4794222 26872033 3804110 27862145
118931 16743134 740983 17603048
00 3153167 854772 4007939
00 89012 141783 230795
147443905 S 2221187687 S 1146890182 3515521774
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
JUNE 30 198 3
CASH ON HAND
AND IN BANKS
INVESTMENTS
ACCOUNTS
RECEIVABLE
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
54889370 461438049
9969667 206318213
41367871 482851457
99175126 938665447
67 090 66 588 455 82
64 177 88 78 824 90
57 095 93 467 456 56
65 024 54 434 231 54
7 002 22 1 002 558 58
327 629 42 524 775 80
132 554 55 2 595 653 33
186 801 09 282 257 38
12 983 14 72 366 70
58 117 35 814 625 48
132 906 33 1 032 257 15
54 967 34 194 227 47
117 218 31 1 651 520 98
16 3 884 61 2 016 229 25
37 224 91 501 306 09
78 817 30 00 104 099 56 00
2 128 35 5 862 16
45 123 88 29 439 67
37 287 76 107 915 11
735 37 00
472 00 625 00
12 746 77 00 23 063 55 00
30 603 20 44 973 50
2 105 74 53 809 72
31 069 80 205 910 80
24 616 48 1316 800 60
1 700 53 647 00
00 516327419
00 216287880
00 524219328
00 1037840573
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
516327419
216287880
524219328
1037840573
00 65554648 65554648
00 14300278 14300278
500000 52955249 52955249
00 49925608 49925608
00 100956080 100956080
00 85240522 85240522
00 272820788 272820788
00 46905847 46905847
00 8534984 8534984
00 87274283 87274283
00 116516348 116516348
00 24919481 24919481
00 176873929 176873929
00 218011386 218011386
53853100
18291686
00
799051
7456355
14520287
73537
109700
3581032
00
7557670
5591546
236 98060
34141708
234753
53853100
18291686
00
799051
7456355
14520287
73537
109700
3581032
00
7557670
5591546
23698060
34141708
234753
Skidaway Institute of Oceanography
00
00
380610580 S3504262536
500000 3885373116 63885373116
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
267
ENDOWMENT FUNDS
JUNE 30 1983
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
ASSETS FUND EQUITY
CASH ON HAND AND IN BANKS INVESTMENTS TOTAL RESERVED FUND BALANCES
1095231812 1 59857219 1255089031 S 12 55089031
5357067 00 5357067 5357067
4716078 54521998 249805920 2 49805920
574617244 6 83222820 1257840064 12 57840064
00 00 00 00
5158600 00 5158600 5158600
2498709 8032924 10531633 10531633
33697636 8044739 41742375 41742375
6539000 1939246 8478246 8478246
80706372 76480520 157186892 1 57186892
5150000 00 5150000 5150000
181132 47832312 48013444 48013444
26868305 6267471 33135776 33135776
55381948 31130228 86512176 86512176
1566610 00 1566610 1566610
1274741 00 1274741 1274741
20075268 45888826 65964094 65964094
00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
3944289 2597809 6542098 6542098
12158897 00 12158897 12158897
00 00 00 00
742343 00 742343 742343
2363244 00 2363244 2363244
571084 00 571084 571084
00 00 00 00
00 00 00 00
704204 00 704204 704204
157 10693 00 15710693 15710693
2363990 00 2363990 2363990
00
00
00
S 1948147110 S 1325816112 S 3273963222 3273963222
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 1983
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
107 201 16
152 637 97
533 718 51
1474 231 70
73 017 57
16 784 07
64 118 58
39 744 44
11 247 93
50 879 82
32 405 55
5 440 73
30 157 46
137 832 69
27 234 70
14 769 39
3 385 52
127 131 76
15 416 83
12 369 49
4 105 12
2 942 21
11 267 67
15 036 42
30 775 96
90 412 65
96 435 09 00
5 678 82
46 426 08
34 706 74
14 538 70 00
35 938 31
2751 673 24
INVESTMENTS
00
00
00
00
859262
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
4514024
00
00
00
00
ACCOUNTS
RECEIVABLE
140123685
418860
151990449
57056411
00
1814247
419550
00
00
5629525
4492179
1173444
3732281
401901
6489912
14411477
9639000
576762
00
00
410512
00
350001
00
00
00
00
00
00
3960691
3600000
237977
00
3597909
129403569
15682657
205362300
204479581
8161019
135840
6831408
3974444
1124793
541543
7732734
1717517
716535
14185170
9213382
15888416
9300448
13289938
1541683
1236949
00
294221
1476768
1503642
3077596
9041265
9643509
00
567882
13117323
129326
1691847
00
5373286
410526773 S
691067383
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 1983
LIABILITIES AND FUND EQUITY

FUND EQUITY
UNRESERVED
FUND BALANCES
SURPLUS DUE TO
CURRENT RESERVED BOARD OF
LIABILITIES FUND BALANCES REGENTS
129403569 00 00
5954820 9727837 00
205237313 00 124987
202674979 00 1804602
910419 859262 6391338
135840 00 00
6731880 29455 70073
3970060 00 4384
2530190 00 1405397
660000 00 118457
7722995 00 9739
1528397 00 189120
138581 577954 00
13543080 14865 627225
9364330 00 150948
15818791 00 69625
9300448 00 00
13289938 00 00
1539233 00 2450
1229298 00 7651
00 00 00
229950 00 64271
1473033 00 3735
533600 125001 845041
3070560 00 7036
3739990 5301275 00
856780 8786729 00
00 00 00
637200 00 69318
695000 12422323 00
00 00 129326
1687482 00 4365
00 00 00
129403569
15682657
205362300
204479581
8161019
135840
6831408
3974444
1124793
541543
7732734
1717517
716535
14185170
9213382
15888416
9300448
13289938
1541683
1236949
00
294221
1476768
1503642
3077596
9041265
9643509
00
567882
13117323
129326
1691847
00
00
4078
644607756
37844701
8614926
691067383BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 19B3
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
INVESTMENT
IMPROVEMENTS
OTHER THAN
LAND BUILDINGS BUILDINGS EQUIPMENT
11 18381051 11260240966 1278019165 8305036592
5 81418028 5227459006 136772043 3621368517
3 87893278 8089342022 148137086 4448927449
6 02338451 18249118124 916874477 12335159382
99457733 1114519137 185387348 476389964
25825382 981056158 80166914 485577619
2 047 61149 1359441287 47733579 625130208
1 29811173 1509280180 65417478 6424130 98
62867429 1993842915 213133107 877479892
36828692 1713724751 116917219 617557503
4889900 3293834683 167236312 1339748006
558000 1498976191 81795842 540988521
12141500 1110756463 46965238 461010940
29544049 1536184911 139034374 465236887
29069200 1817076071 325632352 676100856
80598473 811098547 27005320 459890885
1 37766127 2875553808 170553472 875157597
26094094 2928223102 90920993 996492866
6744125 1376555574 235672778 338415094
98911273 618987549 11480611 256880304
1 36163571 676788254 40986139 230581931
9146856 350951380 43127768 98017089
1 14247023 562743043 27332890 185214564
39400111 859863115 151173896 307486788
7246530 615631528 92683651 255240224
15285945 183453323 60018629 102538193
16949000 7 00076980 61174429 211313667
11199000 454579747 35153572 193199720
15850789 735588932 12291656 215156131
43970717 504447576 117098831 231119831
1840000 961185210 61768918 353119414
17587374 930897223 44313541 228873022
19799000 250325142 24760520 93397657
44946000
292551252
79703902
198850229
4169531023 S 77444354150 S 5336444050 S 41749070640
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
271
JUNE 30 198 3

IN PLANT FUND EQUITY
INVESTMENT
DUE TO CONSTRUCTION IN GENERAL
OTHER FUNDS IN PROGRESS TOTAL FIXED ASSETS
S 275860 44 71401388 22005493118 22005493118
00 00 9567017594 9567017594
00 25321275 13099621110 13099621110
1233821 66 00 31980108268 31980108268
00 00 1875754182 1875754182
00 00 1572626073 1572626073
00 00 2237066223 2237066223
00 00 2346921929 2346921929
00 00 3147323343 3147323343
00 00 2485028165 2485028165
00 00 4805708901 4805708901
00 00 2122318554 2122318554
00 00 1630874141 1630874141
00 00 2170000221 2170000221
00 00 2847878479 2847878479
00 00 1378593225 1378593225
00 00 4059031004 4059031004
78898 90 00 4033841165 4033841165
00 6884678 1964272249 1964272249
00 00 986259737 986259737
00 00 1084519895 1084519895
00 180918 501424011 501424011
00 00 889537520 889537520
00 00 1357923910 1357923910
00 00 970801933 970801933
00 00 361296090 361296090
00 00 989514076 989514076
00 00 694132039 694132039
00 00 978887508 978887508
00 00 896636955 896636955
00 00 1377913542 1377913542
00 00 1221671160 1221671160
00 00 388282319 388282319
00 00 616051383 616051383
S 1588581 00 S 103788259 S 128644330022 S 128644330022
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
JUNE 30 1983
CASH ON HAND
AND IN BANKS
ACCOUNTS
RECEIVABLE
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

31970567
93705047
5762007
71352259
65
96
80
294
42
40
137
153
107
64
73
159
172
213
20423
25781
68917
73976
02850
65323
76072
77258
58443
66495
69769
63210
36023
73734
3485063
5405310
4340249
754954
3556724
4471068
3036910
632398
2265841
4553566
2835940
602407
1897455
6037233
482834
1152700
896229
00
00
76400
00
33330
92408
00
19800
00
3000
27500
18976
00
00
77000
43200
6000
33123267
94601276
5762007
71352259
IS 816 85 2938738
00 9625781
1 284 70 8197387
6 925 23 30166499
12 737 10 2929140
90 00 4074323
71 477 97 20923869
364 00 15413658
00 10758443
99 00 6476395
3 935 20 6976249
5 141 58 16477368
00 17236023
00 21373734
3661463
5405310
4373629
847362
3556724
4490868
3036910
635398
2293341
4572542
2835940
602407
1974455
6080433
488834
Skidaway Institute of Oceanography
381240022
16333756
397573778
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
JUNE 30 19B3
273
LIABILITIES AND FUND EQUITY

FUND EQUITY
CURRENT RESERVED UNRESERVED
LIABILITIES FUND BALANCES FUND BALANCES
3854433 12446478 16822356
2821576 27217800 64561900
00 1334500 4427507
9935086 8583300 52833873
1700300 2461500 7100538
2160153 3509300 3956328
770720 2847500 4579167
1656753 5449400 23060346
281961 00 3211101
459195 1285500 2329628
442812 13748884 6732173
00 3628500 11785158
1540705 4747600 4470138
644970 1380400 4451025
2009500 00 8985749
163140 4226000 12088228
2734006 10437700 4064317
1012858 9480200 10880676
47390 1722000 1892073
408689 1374900 3621721
1305179 1094000 1974450
308185 125000 414177
00 1344000 2212724
14642 1619000 2857226
142315 437000 2457595
42500 105000 487898
107945 417000 1768396
34630 2977320 1560592
23485 470000 2342455
00 00 602407
59883 652500 1262072
507707 788950 4783776
00 210648 278186

33123267
94601276
5762007
71352259
2938738
9625781
8197387
30166499
2929140
4074323
20923869
15413658
10758443
6476395
6976249
16477368
17236023
21373734
3661463
5405310
4373629
847362
3556724
4490868
3036910
635398
2293341
4572542
2835940
602407
1974455
6080433
488834
00
00
35190718
126121880 5
236261180
397573778BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS PRIVATE TRUST
JUNE 30 1983
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
CASH ON HAND
AND IN BANKS
305353557
151246553
417479341
704732012
INVESTMENTS
ASSETS
ACCOUNTS
RECEIVABLE TOTAL
00 00 S 3053535 5 7
00 283 42 1512748 95
00 3899 76 4178693 17
00 00 7047320 12
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
4021523
15945611
188 30173
4854912
17068424
12479335
41003929
14215739
3342179
17894568
8633401
4895625
13078523
12465965
00
00
00
00
00
00
00
00
00
1875
00
00
00
00
00 4021523
00 15945611
3096 18833269
00 4854912
030188 19098612
00 12479335
00 41003929
00 14215739
00 3342179
00 17896443
5235 86 38636
3188 4898813
00 13078523
00 12465965
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

122
43
214
9
12
30
33
27
123
30
18
44
39
100
6
89002
11799
87245
65596
34967
56286
73260
09392
39862
01413
24335
18371
42795
644
56
73306
00 00 12289002
00 00 4311799
00 24487572 3000327
00 00 965596
00 00 1234967
00 00 3056286
00 00 3373260
00 00 2709392
00 00 12339862
00 00 3001413
00 00 1824335
00 00 4418371
00 00 3942795
00 00 10064456
00 00 673306
OTHER
Skidaway Institute of Oceanography

3490
JJU10255475
26951087
1837208437
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS PRIVATE TRUST
JUNE 30 198 3
275
LIABILITIES AND FUND EQUITY
CURRENT
LIABILITIES
FUND EQUITY
RESERVED
FUND BALANCES
258163712
55913609
360600846
596593885
47189845
95361286
57268471
108138127
305353557
151274895
417869317
704732012
3214771
3539183
1081753
2537806
9106333
7730759
27543361
2423172
2616702
1287379
1656585
2544034
2551600
2667444
806752
12406428
17751516
2317106
9992279
4748576
13460568
11792567
725477
16609064
6982051
2354779
10526923
9798521
4021523
15945611
18833269
4854912
19098612
12479335
41003929
14215739
3342179
17896443
8638636
4898813
13078523
12465965
3389480
593367
1250
565649
533910
1594460
1704692
1924764
10115773
502867
1038696
1153696
431613
2790543
162132
8899522
3718432
2999077
399947
701057
1461826
1668568
784628
2224089
2498546
785639
3264675
3511182
7273913
511174
12289002
4311799
3000327
965596
1234967
3056286
3373260
2709392
12339862
3001413
1824335
4418371
3942795
10064456
673306
00
1368275826
468932611 1837208437STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIASTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1983
BALANCES
JULY 1 1982
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Reserved
Unreserved Surplus
Georgia State University
Reserved
Unreserved Surplus
Medical College of Georgia
Reserved
Unreserved Surplus
University of Georgia
Reserved
Unreserved Surplus

285163804
166300
304141910
2693459
39637823
531526
360207878
5586364

00
13666017
00
1083566
00
1171376
00
4312188
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

209 46084
44852
27704179
271575
36211605
554060
65008200
144693
18724400
17824294
36910587
00
69276635
181093
29666675
202557
35843750
5141191
18438900
4828623
21826200
2014326
9898255
623715
59013800
4009
55514631
51
22507250
339410
17384500
265905
20044080
487596
4748620
3792375

00
23924 36
00
28255 37
00
270 85
19738
00
20 59453
00
18636
00
25 85979
00
5 55464
00
9496
00
1 19569
00
151
00
20 83002
00
19 71853
00
28 72184
00
105 61 00
351 74 00
35 450 00 00
2 611 61
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
279
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 198 3
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
PRIOR YEARS
UNRESERVED
BALANCES SURPLUS
REMITTED TO THE
BOARD OF REGENTS
BALANCES
JUNE 30 1983
21787888 00
13549263 1 663 00
41344225 00
8359005 26 934 59
4441036 00
6459862 5 315 26
41795782 00
7153709 55 863 64

306951692
116754
345486135
9442571
44078859
5288486
402003660
11465897

Jii

l

181240
1877247
3849056
308633
2334960
263793
8401700
162744
1936400
6001506
1320748
299176
10201749
2545864
2137875
1272788
9154975
289677
1601000
490715
1046400
1828138
32177763
635695
10069692
1745118
8978662
1370837

483050
91591
2745060
220705
4099120
251783
188920
242455
00
448 52 00
2 715 75 00
5 540 60 00
1 446 93 00
78 242 94 00 00 00
1 810 93 00
2 025 57 00
51 411 91 00
48 286 23 00
20 143 26 00
6 237 15 00
40 09 00 51

00
339410
00
265905
00
487596
00
3792375
21127324
515189
31553235
3134220
38546565
290878
73409900
182482
20660800
8060959
38231335
280540
79478384
40115
31804550
717324
44998725
299173
20039900
610284
22872600
1827987
42076018
2718697
69083492
226735
64493293
1501347
22990300
102152
20129560
255879
24143200
3796783
4559700
503616STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 198 3
BALANCES
JULY 1 1982
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
12731723
1 38764
24643191
3284054
13253204
210485
2693760
25652
9766232
257851
13116620
15062
6380500
5582620
20020726
437820
12385904
1177236
10624890
125455
4201330
3055984
00
00

111 22
0 0
398 93
00
40 07
00
473 6 9
00
1170 60
00
323 93
00
642 06
00
3630 80
00
52243 18
00
723 99
00
164 83
00
00
1748224499 S
1406 6 38
Reserved
Unreserved Surplus due to Board of Regents
1688637846
59586653
00
1416638
1748224499
1416638
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 30 198 3
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
PRIOR YEARS
UNRESERVED
BALANCES SURPLUS
REMITTED TO THE
BOARD OF REGENTS
BALANCES
JUNE 30 1983
1933111 00 S 14664834
17161 138764 28283
4726005 00 29369196
615521 3284054 575628
539857 00 13793061
282085 210485 286092
203278 00 2490482
38685 25652 8684
1936611 00 11702843
212575 257851 329635
2100260 00 15216880
40536 15062 8143
1587600 00 7968100
555152 5582620 619358
4233565 00 24254291
161980 437820 201100
3689260 00 16075164
100640 1177236 5123678
938360 00 11563250
88464 125455 160863
640070 00 4841400
173306 3055984 189789
00
00
00
00
00
00
278002323
59586653
1968056807

M

232020882 00 1920658728
45981441 59586653 47398079
278002323 59586653 1968056807STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 198 3
BALANCES
JULY 1 198 2
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Engineering Experiment Station
Reserved
Unreserved Surplus
Engineering Extension Division
Reserved
Unreserved Surplus
Medical College of Georgia
Eugene Talmadge Memorial Hospital
Reserved
Unreserved Surplus
Family Practice Residency Program
Reserved
Unreserved Surplus
Georgia Radiation Therapy Center
Reserved
Unreserved Surplus
University of Georgia
Agricultural Experiment Station
Reserved
Unreserved Surplus
Cooperative Extension Service
Reserved
Unreserved Surplus
Marine Institute
Reserved
Unreserved Surplus
Marine Resources Extension Center
Reserved
Unreserved Surplus
Veterinary Medicine Experiment Station
Reserved
Unreserved Surplus
Veterinary Medicine Teaching Hospital
Reserved
Unreserved Surplus
OTHER

00 00
22112 27 18092
14722500 00
17932 3 37902
86597924 00
00 5275 56631
00 00
1262138 170 75611
00 00
965034 32 46656
00 00
3072484 6063
00 00
565630 36953
00 00
27348 2022
00 00
32820 4 05062
00 00
209103 00
00 00
00 00
Skidaway Institute of Oceanography
Reserved
Unreserved Surplus
00 00
00 11297
407450801
545111217
SUMMARY
Reserved
Unreserved Surplus due to Board of Regents
5 401320424 S 00
6130377 545111217
407450801 545111217
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1983
283
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
PRIOR YEARS
UNRESERVED
BALANCES SURPLUS
REMITTED TO THE
BOARD OF REGENTS
BALANCES
JUNE 30 1983

I 00 S
2709242
2546000
337271
304222613
526120882
00
960 58 00
1 817 06 00
6 072 89 00
4 362 46 00
152 28 00
2 154 99 00
1 630 95 00
1 608 53
00 S 22112 00 8850
00 17932 12176500 631
00 00 690820537 1435749
12 00 62138 00 17171669
9 00 65034 00 3428362
30 00 72484 00 3601226
5 00 65630 00 473199
00 27348 00 13206
00 32820 00 189563
2 00 09103 00 163095
00 00 00 160853
00
00
00
00
00
11297
217196324 6130377 S 729235317
S 301676613 00 702997037
518872937 6130377 26238280
S 217196324 St 6130377 S 729235317STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
YEAR ENDED JUNE 30 1983
UNRESERVED
BALANCES
JULY 1 1982
ADDITIONS
REVENUES
IN PERIOD
PRIOR YEARS
ADJUSTMENTS
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
100909191
83998628
186663759
583440656
127
49
107
168
588
100
62
268
39
36
43
442
342
130
1900
0491
9699
8782
2056
7798
8533
3080
4847
8452
3331
3427
9374
7660
3684539
2101182
1130503
543494
717145
3162775
7100604
688034
2304088
2122649
144987
60777
4518178
12393734
945120
5753326
7176647680
775591482
2078173169
5021050098
3342
609
1007
1367
5362
1050
3799
1200
366
658
3738
897
2863
1795
25058
08969
14325
35434
50483
75854
18712
43107
45815
40811
07659
54794
53053
77843
149696594
84346106
148627463
37750566
74836215
125535038
68033230
8232557
54720012
31488831
21651600
13818236
61864104
115971640
27117176
191606308
00
00
00
72205243
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
1167022799 19072610022
72 2L0 52 4 3
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 30 198 3
DEDUCTIONS
TRANSFERS TO OTHER FUNDS
TOTAL
s 7176647680
775591482
2078173169
5093255341
334225058
60908969
100714325
136735434
536250483
105075854
379918712
120043107
36645815
65840811
373807659
89754794
286353053
179577843
149696594
84346106
148627463
37750566
74836215
125535038
68033230
8232557
54720012
31488831
21651600
13818236
61864104
115971640
27117176
RESEARCH
INSTRUCTION
AND PLANT
ADDITIONS
5239163453
548068486
1835393662
4132796994
167324319
15655947
46633844
51878258
381571121
43467709
2206666
48
42159581
9421380
24229601
94248868
43872685
47555403
46322265
75054571
41590489
84892197
27366267
46001622
101375474
56067073
975260
34485451
16097750
5640189
12259462
25580458
51696340
13249453
CONTRACT
OVERHEAD
1530180638
45318491
178599494
325693607
8724445
736153
1443637
1689805
10191074
1764920
7415818
2937393
166320
609197
13095221
4634110
5591733
4603266
2686303
1081930
5736326
65484
516504
192043
199846
41121
534929
728977
326222
199074
886331
1401777
317695
STUDENT
AID
3 778 727 90
1 767 339 79
293 087 00
4 508 421 66
1 517 963 45
429 904 50
557 729 59
862 451 66
1 631 463 34
614 381 00
1 466 573 88
729 238 00
273 157 42
393 952 94
1 660 913 88
391 034 23
1 301 383 52
1 249 928 00
728 803 89
411 979 08
578 557 23
108 481 99
272 621 46
226 798 89
141 975 00
69 662 60
201 048 47
146 711 03
155 347 70
13 597 00
359 309 00
664 417 57
143 136 96
UNRESERVED
BALANCES
TOTAL JUNE 30 1983
7147216881 S 130339990
770120956 89469154
2043301856 221535072
4909332767 767363230
327845109 19171849
59382550 6496910
103850440 7663584
139813229 13740987
554908529 40214010
106670729 8442923
374739854 11457391
118020774 28895413
36903442 3657220
64234092 5295171
373435477 805513
87610218 6568003
283285488 6496939
175918331 4967172
150621263 2759870
83870327 2576961
148484246 1273720
38279950 14110
73780272 1773088
124247406 4450407
70464419 4669415
7982641 937950
55125227 1898873
31497830 2113650
21501181 295406
13818236 60777
62397689 3984593
119539874 8825500
27880844 181452
191606308
153786762
42888868
196675630
684004
S 19144815265 13936549042 2201198752 2765009963 S 18902757757
1409080307STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1983
BALANCES
JULY 1 1982
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Reserved
Unreserved
Georgia State University
Reserved
Unreserved
Medical College of Georgia
Reserved
Unreserved
University of Georgia
Reserved
Unreserved
SENIOR COLLEGES
Albany State College
Reserved
Unreserved
Armstrong State College
Reserved
Unreserved
Augusta College
Reserved
Unreserved
Columbus College
Reserved
Unreserved
Fort Valley State College
Reserved
Unreserved
Georgia College
Reserved
Unreserved
Georgia Southern College
Reserved
Unreserved
Georgia Southwestern College
Reserved
Unreserved
Kennesaw College
Reserved
Unreserved
North Georgia College
Reserved
Unreserved
Savannah State College
Reserved
Unreserved
Southern Technical Institute
Reserved
Unreserved
Valdosta State College
Reserved
Unreserved
West Georgia College
Reserved
Unreserved
JUNIOR COLLEGES

374571054
165433915
123622234
227095954
78073934
00
576841680
361161573
00
256177865
00
38899945
00
852878346
13753550 00
34718431 200 736 77
31175805 00
15373210 430 355 81
27870627 00
00 99 269 49
56691249 00
27330902 690 599 49
1731400 00
58153068 56 237 34
70524634 00
00 522 141 33
135146569 00
36305889 400 105 6 0
6735500 00
4496119 29 931 74
37183578 00
14409354 393 582 33
78402412 00
30967823 740 220 79
3337600 00
8917124 178 510 32
43391663 00
7862992 219 121 46
98668069 00
17466563 910 619 03
124659158 00
110553178 2299 57 7 91
Abraham Baldwin Agricultural College
Reserved
Unreserved
Albany Junior College
Reserved
Unreserved
Atlanta Junior College
Reserved
Unreserved
Bainbridge Junior College
Reserved
Unreserved
481 94548 00
00 80 663 85
230 56797 00
00 174 050 23
00 00
00 00
44 07151 0 0
00 25 091 90
STATEMENT OF CHANGES IN FUND BALANCES
287
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 198 3
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
FUND BALANCES
CARRIED
OVER
BALANCES
JUNE 30 1983

1 478 700 93 S 1 441 646 37
1 581 743 89 1 654 339 15
256 656 57 583 019 30
258 488 20 2 270 959 54
387 968 18 403 185 59
388 999 45 00
3 411 678 77 2 847 993 89
3 285 629 83 3 611 615 7 3
18 551 04 00
26 129 52 00
218 097 79 206 108 05
209 773 21 153 732 10
99 229 49 88 006 27
99 269 49 00
315 267 85 320 159 30
315 089 38 273 309 02
13 434 00 00 00 00
515 482 30 420 434 20
522 141 33 00
445 575 17 567 621 48
400 105 60 363 058 89
1 847 221 13 86 00 00
288 012 33 222 645 27
288 208 05 144 093 54
365 037 29 427 256 08
363 141 67 309 678 23
105 175 72 00
89 339 08 00
214 8 56 23 227 645 40
160 037 54 78 629 92
340 519 18 283 688 22
413 858 45 174 665 63
999 203 01 716 795 40
955 694 26 1105 531 78

94 672 93
80 663 85
174 239 98
174 050 23 00 00
25 091 90
25 091 90

107 671 23 00
152 161 81 00 00 00
14 986 38 00

378276510
177360499
90985961
230329045
76552193
00
633210168
524315363
118 984 46
521 791 56
323 747 79
220 582 60
289 929 49 00
562 021 04
375 510 11
3 880 00
525 292 84
800 294 44 00
1229 419 38 00
65 507 87
14 807 59
437 202 84
105 374 28
721 805 33
377 079 12
138 551 72 00
421 127 46
59 083 92
1043 511 65
496 760 58
1528 999 19
1343 883 65
46894718
00
25264614
00
00
00
5417703
00288
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 198 3
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 1 198 2
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES

181 562 76 no
11 602 11 161 361 86
250 413 14 00
00 278 683 34
225 654 80 00
00 117 393 74
33 428 38 00
40 613 19 49 868 07
138 978 22 0 0
00 128 769 11
197 359 50 00
48 316 29 231 693 81
75 993 13 00
00 50 519 69
201 776 25 00
79 349 33 253 189 2 9
228 530 77 00
00 11 863 9 6
113 260 66 on
83 50 3 83 136 349 12
27 660 87 00
5 881 03 26 519 93
270785
115830
00
194795
3043790098 2330868474
Reserved
Unreserved
S 2125771845 00
918018253 2330868474
S 3043790098 2330868474
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 1983
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
FUND BALANCES
CARRIED
OVER
BALANCES
JUNE 30 1983
14009224 12004674 S 20160826
14009224 1160211 2126962
25471398 18446002 32066710
25453808 00 2414526
11739374 10965480 23339374
11739374 00 00
1393274 1102838 3633274
1393274 4061319 3593533
12895671 9720871 17072622
12876911 00 00
16777283 14735950 21777283
16778279 4831629 6391102
5330812 3850708 9079417
4946679 00 105290
14636722 12713645 22100702
14636722 7934933 10682207
6002841 1983885 26872033
2617714 00 3804110
5417068 00 16743134
4543546 00 740983
1797221 1410141 3153167
1797221 588103 854772

53012 234785
53012 115830
89012
141783
16344078 2022924781 3368077869
1085687245 990271403 2221187687
1069343167 1032653378 1146890182
16344078 2022924781 S 3368077869STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
YEAR ENDED JUNE 30 1983
RESERVED
BALANCES
JULY 1 1982
GIFTS FOR
LOAN
ADDITIONS
INTEREST
INCOME
PRIOR YEARS
ADJUSTMENTS
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
506588076
194976457
497003826
1012437320

294934
24256492
26771941
12478106
713 69051 2 548 00
147 70477 00
478 76501 39 439 54
462 40189 25 197 58
934 42867 85 132 00
833 24108 1 3 521 0 0
2712 99073 1 347 36
447 16717 27 282 39
94 73797 8 933 00
886 50666 8 370 28
116 8 47662 10 802 91
135 75595 106 180 08
1756 79793 157 227 7 b
2046 30727 124 698 92
53985675 16 71508
18772010 00
00 00
752121 37500
7456703 00
14632017 80835
158137 00
110000 00
2990879 5 50000
00 00
7673095 65081
10431715 1 45 11400
29459318 1 26 74800
12909060 106 08031
120553 1 00000
10071003
2179732
7708396
50201792
591417
353205
1150242
1519825
952853
4641416
3810720
645084
86066
2168003
2354713
725878
3840818
4411003
00
00
00
370602
00
00
951465
00
1272700
00
3796500
00
00
00
15600
00
00
00
545047 00
621964 00
00 00
17730 00
335701 00
469439 00
1000 00
00 00
71296 12800
00 00
46653 3300
186066 00
183967 00
803317 19514798
14200 00
00
00
3752354185 S
100675241 S
100708546
25937765
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
291
BY UNITS OF THE UNIVERSITY LOAN FUNDS SYSTEM OF GEORGIA
YEAR ENDED JUNE 30 1983
DEDUCTIONS RESERVED
LOAN BALANCES
TOTAL EXPENSE CHARGE OFFS TOTAL JUNE 30 1983
s 10365937 95264 S 531330 S 626594 516327419
26436224 2527792 2597009 5124801 216287880
34480337 2390235 4874600 7264835 524219328
38094288 7045354 5645681 12691035 1037840573
846217 888384 5772236 6660620 65554648
353205 175577 647827 823404 14300278
6045661 592922 373991 966913 52955249
4039583 27233 326931 354164 49925608
10738753 2055026 1170514 3225540 100956080
4289316 1018210 1354692 2372902 85240522
7741956 1726208 4494033 6220241 272820788
3373323 301697 882496 1184193 46905847
807234 121579 10000 131579 8534984
1330975 2274666 432692 2707358 87274283
3450604 1455233 2326685 3781918 116516348
11343886 00 00 00 24919481
19563593 2480943 15888514 18369457 176873929
16880895 1647398 1852838 3500236 218011386
2216555 114214 2234916 2349130 53853100
621964 499302 602986 1102288 18291686
00 00 00 00 00
55230 00 8300 8300 799051
335701 64355 271694 336049 7456355
550274 267869 394135 662004 14520287
1000 85600 00 85600 73537
00 00 300 300 109700
634096 750 43193 43943 3581032
00 00 00 00 00
115034 60215 170244 230459 7557670
4325334 317058 197777 514835 5591546
2490833 329845 2940580 3270425 23698060
30926146 3363830 6329668 9693498 134141708
114200 00 00 00 234753
00
00
00
227321552
31926759
62375862
94302621
3885373116STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 198 3
RESERVED
BALANCES
JULY 1 1982
ADDITIONS
FOR OBJECT
OF TRUST
FOR
PRINCIPAL
GIFTS FOR
PRINCIPAL
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
1225403098
5406422
246691252
1167801298
on
00
00
00
60 264 oe
120 850 13 00
7 044 3 2
24 815 28
5 290 5 7 00 00
2 828 47
159 901 05
2 535 12
225841874
483376
23911402
106278288
00 00
44 115 74 5 842 77
103 044 88 7 872 58
327 908 12 34 615 29
86 392 46 15 340 26
461 588 79 140 352 20
51 500 00 6 596 11
467 546 65 52 152 14
313 56 5 07 42 554 58
788 789 87 87 542 33
13 514 38 1 716 90
19 666 33 12 913 34
571 824 25 00 53 561 71 no
00
00
00
00
565852
1434809
00
112767
241812
22027
00
00
31357
1905644
25378
10564485
00
00
50222307
00
00
00
130252
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
6689537
00
00
9802360
00
7 655 00
1 000 00
81 697 31 00
29 336 23 00 00
11 746 75 00
500 0 0 0 0
62 094 61 00
00
00
00
00
414840
00
00
00
42404
20000
00
00
400000
00
2085100
Skidaway Institute of Oceanography
00
00
3108600624
406960607
0917044
38857231
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
293
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA

ENDOWMENT FUNDS
YEAR ENDED JUNE 30 198 3
DEDUCTIONS RE BA1 SERVED
FOR OBJECT ANCES
TOTAL OF TRUST TOTAL JUNE 30 1983
243095896 S 213409963 213409963 12 55089031
483376 532731 532731 5357067
23911402 20796734 20796734 2 49805920
166302955 76264189 76264189 12 57840064
00 00 00 00
1349777 602751 602751 5158600
887258 660113 660113 10531633
11761512 2809949 2809949 41742375
1534026 1695026 1695026 8478246
16968843 5940830 5940830 1 57186892
659611 659611 659611 5150000
5215214 3956435 3956435 48013444
5430133 3650864 3650864 33135776
8754233 1121044 1121044 86512176
221690 6518 6518 1566610
1291334 1983226 1983226 1274741
11565632 2783963 2783963 65964094
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
980692 465000 465000 6542098
1434809 1360925 1360925 12158897
00 00 00 00
112767 74856 74856 742343
284216 402500 402500 2363244
42027 00 00 571084
00 00 00 00
00 00 00 00
431357 10000 10000 704204
1905644 2185056 2185056 15710693
2110478 00 00 2363990
00
00
506734882
341372284
341372284
3273963222STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 198 3
BALANCES
JULY 1 1982
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Reserved
Unreserved Surplus
Georgia State University
Reserved
Unreserved Surplus
Medical College of Georgia
Reserved
Unreserved Surplus
University of Georgia
Reserved
Unreserved Surplus
SENIOR COLLEGES
Albany State College
Reserved
Unreserved Surplus
Armstrong State College
Reserved
Unreserved Surplus
Augusta College
Reserved
Unreserved Surplus
Columbus College
Reserved
Unreserved Surplus
Fort Valley State College
Reserved
Unreserved Surplus
Georgia College
Reserved
Unreserved Surplus
Georgia Southern College
Reserved
Unreserved Surplus
Georgia Southwestern College
Reserved
Unreserved Surplus
Kennesaw College
Reserved
Unreserved Surplus
North Georgia College
Reserved
Unreserved Surplus
Savannah State College
Reserved
Unreserved Surplus
Southern Technical Institute
Reserved
Unreserved Surplus
Valdosta State College
Reserved
Unreserved Surplus
West Georgia College
Reserved
Unreserved Surplus
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Reserved
Unreserved Surplus
Albany Junior College
Reserved
Unreserved Surplus
Atlanta Junior College
Reserved
Unreserved Surplus
Bainbridge Junior College
Reserved
Unreserved Surplus
00 3660 1 00 24320
5022015 22500 97 00 27837
00 155631 48 00 65489
00 1228839 00 3226
888331 535013 00 60832
00 00 00 00
29455 12650 00 96976
00 544 00 3966
00 1699643 16 00 01227
00 2086741 4 00 22677
17109500 00 00 1597
00 621472 1 00 22294
577954 00 5 00 77954
00 95599 00 00
00 675530 3 00 01094
00 34968 00 22658
4750300 184377 00 00
00 975252 00 00
00
32570
00
153944
00
470665
00
68885
00
2450
00
991
00
00
00
64271STATEMENT OF CHANGES IN FUND BALANCES
295
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 198 3
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
PRIOR YEARS
UNRESERVED
BALANCES SURPLUS
REMITTED TO THE
BOARD OF REGENTS
BALANCES
JUNE 30 1983

00 00 00
124320 3660 00
4705822 00 9727837
9727837 22500 00
00 00 00
4990476 1 55631 124987
00 00 00
1801376 12 28839 1804602

29069 00 8 59262
6452170 5 35013 63 91338
00 00 00
00 00 00
00 00 29455
26903 12650 70073
00 00 00
418 544 4384
00 00 00
195830 16 99643 14 05397
00 00 00
304220 20 86741 1 18457
7109500 00 00
8142 00 9739
00 00 00
66826 6 21472 1 89120
00 00 5 77954
577954 00 00
14865 00 14865
627225 95599 6 27225
00 00 00
150146 6 75530 1 50948
00 00 00
46967 34968 69625
4750300 00 00
00 1 84377 00
00 00 00
00 9 75252 00
00 00
00 32570
00 00
6660 153944
00 00
00 470665
00 00
00 68885
00
2450
00
7651
00
00
00
64271296
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1983
BALANCES
JULY 1 1982
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 3207 00 312
125001 437182 1 00 27858
00 298600 00 7036
7487118 1200 53 00 01275
7816644 94500 87 00 86729
00 1389 00 00
00 371606 00 69318
10840594 283104 124 00 22323
00 103120 1 00 29326
00 9572 00 4365
00 7100 00 00
00 00
00 4078
S 65315975 S 29962565
Reserved
Unreserved Surplus due to Board of Regents
54646912
10669063
00
29962565
65315975 S 29962565
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
3Y UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1983
297
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
PRIOR YEARS
UNRESERVED
BALANCES SURPLUS
REMITTED TO THE
BOARD OF REGENTS
BALANCES
JUNE 30 1983

oo s 3423 00 1 3207 00 3735
00 717183 1 00 437182 125001 845041
00 00 00 298600 00 7036
2185843 5301275 00 1200 5301275 00
970085 8786729 00 94500 8786729 00
00 00 00 1389 00 00
00 00 00 371606 00 69318
1581729 12422323 00 283104 12422323 00
00 00 00 103120 00 129326
00 00 00 9572 00 4365
00 00 00 7100 00 00
00
00
00
00
00
4078
38149850 10669063 46459627
16802211 00
21347639 10669063
37844701
8614926
38149850 S 10669063 46459627STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 1983
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
BALANCES
JULY 1 1982 LAND BUILDINGS
00 s 815 275 09 S 9 161 739 54
no 42 598 40 2 191 636 9
no 240 088 05 1 429 169 a
no 111 169 53 2 497 887 14
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
oo
00
00
00
00
00
00
00 862080
00 12001132
753 00 11263980
00 17664930
00 78486686
00 6204300
00 187498260
00 4245282
00 14022517
1 R98 82 14687149
00 13141618
10 871 39 16197307
59 464 12 16353714
39284019
00 5709449
00 4322425
00 00
00 7061334
00 36169677
00 2715017
00 00
00 00
00 956606
00 00
00 9650762
00 00
00 623993
00 80069791
00 46358320
24 99723
00
119692160
2112403633
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
299
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 1983
NET DEDUCTIONS
ADDITIONS TRANSFERS TO INVESTMENT
IMPROVEMENTS
OTHER THAN CONSTRUCTION IN GENERAL BALANCES
BUILDINGS EQUIPMENT IN PROGRESS TOTAL FIXED ASSETS JUNE 30 1983
5 86451075 10 60352582 8166 433 17 1327861803 1327861803 00
57138426 3 03851789 00 575894074 575894074 00
1796135 3 32124383 14 990 79 499347231 499347231 00
17164930 14 18451903 00 1696522500 1696522500 00
1218921 24119612 00 22038611 22038611 00
1079000 21145605 00 34225737 34225737 00
1686600 46103007 00 59128887 59128887 00
559384 57326495 00 75550809 75550809 00
1003570 63060055 00 142550311 142550311 00
725000 44728331 45 376 52 47119979 47119979 00
00 1 04159296 00 291657556 291657556 00
2608300 36377787 00 34740805 34740805 00
11468563 17292797 00 14738843 14738843 00
24289193 49056289 00 88222513 88222513 00
45517 73245024 00 86341125 86341125 00
1288000 1 25672490 00 144244936 144244936 00
7309414 1 13389750 00 142999290 142999290 00
00 60951424 00 100235443 100235443 00
893720 27452210 00 34055379 34055379 00
00 25291212 00 29613637 29613637 00
00 16524841 00 16524841 16524841 00
476645 6024083 73 987 34 6163328 6163328 00
292353 8195534 00 44657564 44657564 00
7825193 29507881 00 34618057 34618057 00
234200 32114228 00 32348428 32348428 00
5090820 9135179 00 14225999 14225999 00
483500 3147849 00 1707743 1707743 00
00 11564354 00 11564354 11564354 00
1297450 26474924 115 093 82 25913754 25913754 00
00 26194103 00 26194103 26194103 00
00 13374353 00 13998346 13998346 00
00 8795987 00 88865778 88865778 00
00 7537487 00 53895807 53895807 00
00 33659513 00 36159236 36159236 00
S 229897033 41 77718453 8415 881 64 s 5798123115 5798123115 00
300
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
YEAR ENDED JUNE 30 198 3
BALANCES
JULY 1 198 2
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
FUND BALANCES
CARRIED
OVER
BALANCES
JUNE 30 198 3
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
13336978 S 7914032 188 00 25276 2049678 2002920 29 79 40178 14032 12446478 16822356
26887875 45855167 650 00 71909 329925 510009 458 00 55167 27217800 64561900
1212000 2926853 44 00 27507 122500 00 29 00 26853 1334500 4427507
8761500 51097410 528 00 33873 178200 00 510 00 97410 8583300 52833873
1995000 3202684 00 3930414 466500 32560 00 00 2461500 7100538
3348700 2937605 00 3723252 160600 233076 00 2937605 3509300 3956328
2900000 192391 00 4582478 52500 3311 00 192391 2847500 4579167
5738100 24824581 00 22995493 288700 64853 00 24824581 5449400 23060346
00 4629767 00 1204261 00 214405 00 00 00 3211101
1434300 7599342 00 2294648 148800 34980 00 7599342 1285500 2329628
11602653 7848678 00 6725889 2146231 6284 00 7848678 13748884 6732173
3433700 8633739 00 11785158 194800 00 00 8633739 3628500 11785158
3250800 1782471 00 4470138 1496800 00 00 1782471 4747600 4470138
1418000 4614609 00 4420011 37600 31014 00 4614609 1380400 4451025
00 3893257 00 5092592 00 100 00 00 00 8985749
83700 5325660 00 11987282 4142300 100946 00 5325660 4226000 12088228
8120900 14206716 00 3851697 2316800 212620 00 14206716 10437700 4064317
8499000 5889063 00 10817958 981200 62718 00 5889063 9480200 10880676
1867600
345284
1096500
3276060
1025000
849434
164000
436656
00 1892073 145600 00 00 345284
00 3617721 278400 4000 00 3276060
00 1905771 69000 68679 00 849434
00 410152 39000 4025 00 436656
1722000
1892073
1374900
3621721
1094000
1974450
125000
414177STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
YEAR ENDED JUNE 3Q 198 3
301
BALANCES
JULY 1 1982
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
FUND BALANCES
CARRIED
OVER
BALANCES
JUNE 30 1983
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
1371000 00 27000 00 1344000
282925 2212724 00 282925 2212724
1186400 00 432600 00 1619000
2036254 2856626 600 2036254 2857226
446000 00 9000 00 437000
3420449 2457595 00 3420449 2457595
147000 00 42000 00 105000
421203 486374 1524 421203 487898
386000 00 31000 00 417000
1502388 1761299 7097 1502388 1768396
2371023 00 606297 00 2977320
3157550 1548392 12200 3157550 1560592
400000 00 70000 00 470000
1900368 2328120 14335 1900368 2342455
00 00 00 00 00
1310451 600807 1600 1310451 602407
508300 00 144200 00 652500
579596 1054473 207599 579596 1262072
886250 00 97300 00 788950
5229615 4773981 9795 5229615 4783776
147000 00 63648 00 210648
150205 277586 600 150205 278186
00
00
00
00
00
00
00
00
00
00
318846326
249177518
13846149 219486933 362383060
Reserved
Unreserved
114025279 00 15036779 2940178 126121880
204821047 249177518 1190630 216546755 236261180
318846326 249177518 13846149 219486933 362383060
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 1983
RESERVED
BALANCES
JULY I 1982
DISBURSEMENTS
RESERVED
BALANCES
JUNE 30 1983
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
276039454
157302571
379690484
6 31356536
3586160109
3266606067
5129208337
9836993846
3815009718
3328547352
5451630350
10360212255
47189845
95361286
57268471
108138127
IS 007 27 3 971 394 87 3 978 334 62 8 067 52
141 185 06 2 961 107 27 2 978 228 05 124 064 2H
233 971 38 4 478 305 41 4 534 761 63 177 bib 16
55 431 14 3 934 982 40 3 967 242 48 23 171 0 b
1R5 R39 53 9 245 752 55 9 331 669 29 99 922 79
115 524 83 3 367 831 86 3 435 870 93 47 48b 11
474 077 84 10 144 746 45 10 484 218 61 134 60b 66
1 93 206 56 3 313 935 51 3 389 216 40 117 925 b 1
14 710 37 3 408 348 39 3 415 803 99 7 254
216 406 81 2 96 3 191 51 3 013 507 68 166 090 64
73 964 96 3 324 295 36 3 328 439 81 69 820 51
36 386 32 2 462 130 17 2 474 968 70 23 547 9
258 540 26 6 771 493 63 6 924 764 66 105 269 23
126 039 07 8 025 618 93 8 053 672 79 97 98b 21
102 8 30 72 5 813 400 lb b 827 23b 65 88 995 22
102 916 90 1 486 939 26 1 bb2 671 84 37 184 32
21 400 54 2 454 647 10 2 446 056 87 29 990
6 571 35 679 438 70 682 010 58 3 999 47
1 3 53S 62 1 489 629 b6 1 496 154 61 7 010 51
26 831 85 2 294 878 9b 2 307 092 54 14 618 2b
79 976 35 1 260 938 10 1 324 228 77 16 685 68
13 103 44 462 798 66 468 055 82 7 846 28
30 281 40 1 179 0b2 01 1 187 092 52 22 240 8 9
23 032 50 1 174 266 76 1 172 313 80 24 985 46
33 686 64 968 722 60 994 552 85 7 856 39
40 753 91 2 103 630 21 2 111 737 37 32 646 7b
59 367 23 2 007 612 66 2 031 868 07 35 111 32
74 675 42 2 976 062 47 2 977 998 76 72 739 13
18 219 09 780 632 18 793 739 53 5 111 74
49201675
49201675
00
1723136481 31418748402 32672952272 468932611
The accompanying notes are an integral part of these financial statements303
STATEMENT OF
FUNDS AVAILABLE AMD EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA304
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1983
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 3777900000
Georgia State
University 5377785400
Medical College of
Georgia 3787554000
University of Georgia 10138141400
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
660143900
604155400
658600000
920284000
727885000
667972000
1449164500
583585400
607296000
469690000
721940200
520918200
975750000
1218683400
451071200
322466800
250645000
161600000
237106000
395400200
260907000
118680000
258675000
237760000
208645000
322990000
349150900
273846900
117440000
2548470627 2138755265
1761643486 701502465
705998474
3743546879
165935856
227440340
304528470
355963439
151555146
252061054
605404411
173102428
301591993
157011750
188452966
252918978
470991910
427681741
157519900
105089734
104061591
31414553
74916353
177164188
92799521
20493424
80002038
95328036
62930164
142995037
76365557
86959894
25441254
00
1526148826
3351139559
319120664
58646397
102406803
138123424
521985614
104905809
367324036
115083381
36737122
63624895
360340256
82976108
276596341
171315065
147934960
82788397
142747920
38214466
73263768
124055363
70264573
7941520
54590298
30768853
21174959
13619162
61511358
118138097
27537192
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
8465125892 S 4731628648
7840931351 5746473153
6019701300
17232827838
1145200420
890242137
1065535273
1414370863
1401425760
1024938863
2421892947
871771209
945625115
690326645
1270733422
856813286
1723338251
1817680206
756526060
510344931
497454511
231229019
385286121
696619751
423971094
147114944
393267336
363856889
292750123
479604199
487027815
478944891
170418446
00
3611384121
10876652599
699100901
651412645
800325898
1025737282
704611656
740255284
1713059912
602631072
716775248
491130370
709222290
602472377
1110510081
1366661468
481467242
349506940
263014563
158268870
257274994
450121398
256139346
105990037
278776566
267862696
196753236
384657595
348839461
269713791
111532315
00
37833832800 14127781192 11451282916
00 63412896908 41079964055
The accompanying notes are an integral part of these financial statementsSPONSORED
OPERATIONS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 198 3
EXPENDITURES
OPERATING EXPENSES
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
SPONSORED
OPERATIONS
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
S 1228737614 S 1608407996 910017651 S
355549699 1391872167 345952766
1129977333
1672877784
807597508
2977070818
396171493
1678261775
00 S 8478791909 13666017 8465125892
00 7839847785 1083566 7840931351
75742221
23652674
6020872676
17228515650

1171376
4312188
6019701300
17232827838

105062183
7699421
17050787
24706819
232616059
20692555
104180394
21507132
8291755
7380619
86281888
30635745
71975047
24284113
129371291
177357508
162775487
250490419
172769037
179796406
338923020
154612220
192103249
135451811
201171027
169281799
334259976
276831489
214058481
50946976
85356016
113416605
289369555
84213254
263143642
93576249
28445367
56244276
274058368
52340363
204621294
147030952
1147592856 2392436
00 8 874 165 50 28 255 87
00 10 655 081 88 270 85
00 14 143 511 25 197 38
00 13 993 663 07 20 594 53
00 10 249 574 99 186 36
00 24 193 069 68 25 859 79
00 8 723 266 73 5 554 64
00 9 456 156 19 94 96
00 6 902 070 76 1 195 69
00 12 707 335 73 1 51
00 8 547 302 84 20 830 02
00 17 213 663 98 19 718 53
00 18 148 080 22 28 721 84
1145200420
890242137
1065535273
1414370863
1401425760
1024938863
2421892947
871771209
945625115
690326645
1270733422
856813286
1723338251
1817680206

34283394
20504598
49510748
18911947
30958611
41138522
36380112
29900
19818189
7175594
2312510
8906600
7886160
21651281
4671427
127113297
78014420
88147028
34484522
54736237
122482883
97563168
33136018
59783412
65257733
74757722
80964362
81901314
91020604
31332456
113651566
62283799
93237172
19302519
42305157
82916841
33884461
7911620
34772109
23593259
18862449
4712562
53625198
96486816
22865765
00 7565 154 99 10561 7565 26060
00 5103 097 57 35174 5103 44931
00 4939 095 11 35 45000 4974 54511
00 2309 678 58 2 61161 2312 29019
00 3852 749 99 11122 3852 86121
00 6966 596 44 39893 6966 19751
00 4239 670 87 4007 4239 71094
00 1470 675 75 47369 1471 14944
00 3931 502 76 1 17060 3932 67336
00 3638 892 82 32393 3638 56889
00 2926 859 17 64206 2927 50123
00 4792 411 19 3 63080 4796 04199
00 4922 521 33 52 24318 4870 27815
00 4788 724 92 72399 4789 44891
00 1704 019 63 16483 1704 18446
00
00
00
00
5453646540 S10780838404 5997636376 99394895 63411480270
1416638 63412896908STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1983
FUNDS AVAILABLE
OTHER REVENUES RETAINED
PERSONAL
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
S 5
STATE
FUNDS
01718200
90518600
2200887300
422004600
37322500
1894734400
1854162100
51448400
68994000
171571600
33533500
92966700
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
13424
1408
49958
60337
38616
85818
00
74283512
612025000
5365
50
1270
94865
40408
46118
60000
60035
SPONSORED
OPERATIONS
534687
95
3090
5192
283
43566390
91503
72863
55100
00
00
153786762
CARRYOVER
FROM PRIOR
YEAR
35154 S
45824
53536
00
00
590190483
00
00
236569648
00
00
00
TOTAL
FUNDS
AVAILABLE
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
5312913691 868901157
240903040 121824995
7742396302 4612746142
422004600 10968014
111606012 54309228
3096949883 1833428294
00 29 100 484 68 20 714 519 91
00 848 616 71 347 526 16
00 833 952 18 570 972 36
00 1 716 316 00 890 819 02
00 1 605 935 35 623 470 51
00
290319852
77741334
7419861900 78
5079531225 236569648 20627623872 9894649930
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 30 198 3
307
SPONSORED
OPERATIONS
EXPENDITURES
OPERATING EXPENSES
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
SPONSORED
OPERATIONS
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
2314321045 S 935895755 S 1154414109
00 64750774 00
42099717 5315631783 S 2718092 5312913691
53989369 240565138 337902 240903040
235367688 2293039993
00 8194303
00 54050128
398945771
385217598
15543567
00
00
00
673337169
319268021
21738214
26147974
37570339
98246484
736 85848 00
00 3857 666 72
00 00
912 44712 00
340 73905 00
128 29296 00
5 55100 00
00 449 793 59
00 00
7214839671
404928989
108359356
3096955946
2910011515
84863693
83800280
171631600
160593535
527556631
17075611
3246656

36953
2022
405062
00
00
7742396302
422004600
111606012
6063 3096949883
2910048468
84861671
83395218
171631600
160593535
79477370
58803053
74309392
290331149

11297
290319852
3428873039 4591042207 S 1641112362 526835117 20082512655 S 545111217 20627623872
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 198 3
OTHER
FUNDS
TRANSFERS
BETWEEN
FUNDS
FUNDS AVAILABLE
TOTAL
REVENUES
CARRYOVER
FROM PRIOR
YEAR
TOTAL
FUNDS
AVAILABLE
GRADUATE INSTITUTIONS
Georgia Institute of
Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural
College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College v
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of
Oceanography
827268575 100342599
248633815 148728123
204523663 23630000
2202283911 200620024
1 185 720 10 470 77
342 332 60 13 049 20
185 194 72 37 700 00
343 421 47 64 779 29
949 328 21 00
1 042 124 76 19 869 It
s 259 681 85 1329 05b 68
1 609 035 23 00
360 742 75 90 140 31
1 988 153 13 222 589 6b
1 007 141 56 00
R29 873 22 193 007 64
3 739 847 61 278 737 24
3 337 664 96 203 077 14
7 269259 76 3095 985 52
999056 92 2853 978 84
1 808936 63 403 185 51
20 016638 87 6459 609 62
1 185249 33 00
329283 40 359 840 ib
147494 72 88 006 2
278642 18 593 468 iZ
949328 21 0 0
1 022255 02 420 434 20
3 930626 17 930 680 3 7
1 609035 23 00
270602 44 366 738 81
1 765563 47 736 934 Ji
1 007141 56 00
636865 58 306 275 32
3 461110 37 458 353 8b
3 134587 82 1822 327 18
10 365 245 2 8
3 853 035 76
2 212 122 22
26 476 248 49
1 185 249 33
689 123 55
235 500 99
872 110 50
949 328 21
1 442 689 22
4 861 306 54
1 609 035 23
637 341 25
2 502 497 8
1 007 141 56
943 140 90
3 919 464 22
4 956 915 00
52061780 9747767 142314013 10767123 153081136
15464865 00 30000 00 15434865 00 15216181 00 30651046 00
2315048 00 2315048 1498638 3813686
14542038 283006 14259032 13164885 27423917
25624445 53800 25570645 18446002 44016647
11328835 264900 11063935 10965480 22029415
1518307 1500000 18307 5164157 5182464
12257569 185794 12071775 9720871 21792646
15999987 650852 15349135 19567579 34916714
25518860 2266980 23251880 3850708 27102588
15209846 855600 14354246 20648578 35002824
98359326 230912 98128414 1983885 100112299
53089234 158199 52931035 00 52931035
2738116 202974 2535142 1998244 4533386
707537

233835
473702
350615
S 6147471974 S 735233032 S 5412238942 S 2022924781 S 743516372
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 1983
309
EXPENDITURES
PERSONAL
SERVICES
OPERATING
EXPENSES
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
380762427
68937133
126533162
1131829562
97570940
5136317
11615476
10899779
63846982
48777481
272459452
53317285
21558618
122193247
39937599
36898566
201006313
144028716
3 202 272 13 7 009 896 40
601 885 78 1 291 2 57 11
557 791 15 1 823 122 77
6 629 169 41 17 947 46b 03
410 276 70 1 385 986 10
207 404 57 258 767 4
20 076 74 136 231 50
72 513 22 181 511 01
254 620 55 893 090 37
432 773 08 920 547 89
1 736 606 42 4 461 200 94
1 045 930 64 1 579 103 49
28 172 74 243 758 9 2
540 344 52 1 762 276 9 9
429 255 25 828 631 24
355 033 78 724 019 44
998 782 06 3 008 845 19
1 217 049 93 2 657 337 09

3 355 34888 S 10 365 245 28
7 561 77865 3 853 035 7 6
388 99945 2 212 122 22
8 528 78346 26 476 248 49
200 73677 1 185 249 33
430 35581 689 123 5 5
99 26949 235 500 99
690 59949 872 110 50
56 23784 949 328 21
522 14133 1 442 689 22
400 10560 4 861 306 54
29 93174 1 609 035 23
193 58233 637 341 2b
740 22079 2 502 497 78
178 51032 1 007 141 56
219 12146 943 140 9U
910 61903 3 919 464 22
2 299 57791 4 956 915 00
90212205
10764063
00
1123116
9104411
14027150
8827048
00
7730117
9840490
14772436
8236045
69819138
19256801
1516411
54802546
2481960
00
181380
2183320
2121163
1462993
195657
1185618
1906843
7278183
1447850
31479557
20039322
364982
145014751
13246023
00
1304496
11287731
16148313
10290041
195657
8915735
11747333
22050619
9683895
101298695
39296123
1881393

8066385
17405023
00
2509190
16136186
27868334
11739374
4986807
12876911
23169381
5051969
25318929
1186396
13634912
2651993
153081136
30651046
00
3813686
27423917
44016647
22029415
5182464
21792646
34916714
27102588
35002824
100112299
52931035
4533386
629522
629522
194795
824317
7435163723STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 198 3
STATE
FUNDS
OTHER
FUNDS
FUNDS AVAILABLE
TRANSFERS
BETWEEN
FUNDS
TOTAL
REVENUES
CARRYOVER
FROM PRIOR
YEAR
TOTAL
FUNDS
AVAILABLE
GRADUATE INSTITUTIONS
Georgia Institute of
Technology
Georgia Stte 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
00 193048411
00 23300000
00 98402905
34500000 258330414
100342599
148728123
23630000
2006 20024
293391010
172028123
122032905
493450438
00 S 293391010
00 172028123
00 122032905
00 493450438
00 14740 47077 61817 00 61817
00 4493955 1304920 5798875 00 5798875
00 2082401 37 70000 5852401 29455 5881856
00 8865376 6477929 15343305 00 15343305
00 26656215 00 266 56215 00 26656215
00 1490507 1986974 3477481 00 3477481
00 10497877 132905568 143403445 171 09500 16051294
4296262 00 4296262 00 42 962 ii
00 3407259 9014031 12421290 5 77954 12999244
00 16457935 22258966 38716901 00 38716901
00 300000 00 300000 00 300000
50000000 4155139 19300764 73455903 00 73455903
1097414 27873724 28971138 47 50300 33721438
00 5314562 20307714 25622276 00 25622276
00 233185 9747767 9980952 00 9980952
00 1887222 30000 1917222 00 1917222
00 00 00 00 00 00
00 540916 00 540916 00 540916
00 3266648 283006 3549654 00 3549654
00 2778545 53800 2832345 1 25001 2957346
00 6317784 264900 6582684 00 6582684
00 1404977 1500000 2904977 74 87118 10392095
00 2351320 185794 2537114 78 16644 10353758
00 00 650852 650852 00 650852
00 567882 2266980 2834862 00 2834862
00 1581729 855600 2437329 108 40594 13277923
00 3092880 230912 3323792 00 3323792
00 1269201 158199 1427400 00 1427400
00 633886 202974 836860 00 836860
776684
233835
1010519
00
1010519
S 84500000 S 688914231 S 735233032 SI 508647263 S 48736566 1557383829
The accompanying notes are an integral part of these financial statementsSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
311
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1983
CAPITAL OUTLAY
PERSONAL
SERVICES
OTHER
COSTS
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
71 604 72 S 2 86354858 S 2 93515330 124320
00 1 62300286 1 62300286 9727837
00 1 26898394 1 26898394 4865489
00 4 93447212 4 93447212 3226
00 122649 122649 60832
00 5798875 5798875 00
00 5784880 5784880 96976
00 15339339 15339339 3966
00 28257442 28257442 1601227
00 3900158 3900158 422677
00 1 60511348 1 60511348 1597
00 4173968 4173968 122294
00 12421290 12421290 577954
5 294 83 38187418 38716901 00
00 601094 601094 301094
12 185 38 72214707 73433245 22658
00 33721438 33721438 00
00 25622276 25622276 00
293391010
172028123
122032905
493450438
61
79
881
343
656
477
512
296
999
716
300
455
721
622
817
875
856
305
215
481
945
262
244
901
000
903
438
276

00
00
00
00
00
00
00
00
00
00
00
00
470380
00
00
9978502
1916231
00
476645
3549342
2829488
6575648
5090820
1567029
650852
2904180
855600
2724086
1423035
836860
99 78502 2450
19 16231 991
00 00
4 76645 64271
35 49342 312
28 29488 1 27858
65 75648 7036
50 90820 53 01275
15 67029 87 86729
6 50852 00
29 04180 69318
8 55600 124 22323
31 94466 1 29326
14 23035 4365
8 36860 00
9980952
1917222
00
540916
3549654
2957346
6582684
10392095
10353758
650852
2834862
13277923
3323792
1427400
836860
00
10 06441
1006441
4078
1010519
9378873 S15 180 423 91 S15 274 212 64 S 29962565 S15 573 838 29313
SUMMARY OF OTHER EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIASUMMARY 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
Computer Charges
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
UNIVERSITY OF GEORGIA
Office of Minority Business Enterprise
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Other Costs
Travel
Supplies and Materials
Repairs and Maintenance
Rents Other than Real Estate
Other Expenditures
Publications and Printing
Real Estate Rentals
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
22869639
6 09684
175027
7 669 81
256 194 55
114 526 91
7 874 31
3 101 90
28264
08726
63192
01435
44800
9532618
652708
415264
1312
121450
1281354
8797304
1638600
23654350
26386436
12550312
50040786
13151123
9900937
654470
187464
995065
893928
70390
450
41050
143016
330000
10435904
25701435
10742871
75742221
12909803
23652674
99394895
OTHER ORGANIZED ACTIVITIES
EDUCATION GENERAL AND DEPARTMENTAL SERVICES
GRADUATE INSTITUTIONS
GEORGIA INSTITUTE OF TECHNOLOGY
Engineering Experiment Station
Agricultural Research
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Unemployment Compensation Insurance
Liability Insurance
Other Costs
Travel
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
Rents Other than Real Estate
Workers Compensation and Indemnities
Other Expenditures
Publications and Printing
Equipment Purchases
Computer Charges
Per Diem Fees and Contracts
Per Diem and Fees
33211703
1832515
979251
42677
8404
1114850
1701981
211946
12800
105963
58842
230851
29590
2483029
33805
41510
36074550
6025167
42099717SUMMARY OF OTHER EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
315
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
Unemployment Compensation Insurance
Liability Insurance
Other Costs
Travel
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
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
Supplies and Materials
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
Supplies and Materials
Repairs and Maintenance
Other Expenditures
Publications and Printing
Equipment Purchases
Telecommunications
Fire Ant Research
Personal Services
Salaries and Wages
26848423
1371221
1017207
34379
6770
1509807
1675329
72025
721712
33550
45766
1001261
1114803
617145
52494
909527
7412126
8970
9000000
7850000
18352244
932919
1030522
199862
5749950
1002017
576524
15000
2113600
462
29278000
15165545
44443545 S 86543262
175502500
14256292
178498910
650000
16858970
17508970 385766672
20315685
9657415 29973100
2591308316
SUMMARY 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 continued
Fire Ant Research continued
Other Costs
Travel 5
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
235786
3204
3929052
737042
1824060
6912
5586163
30227
62505 12414951 15006259 44979359
517289293
SPONSORED OPERATIONS
GRADUATE INSTITUTIONS
GEORGIA INSTITUTE OF TECHNOLOGY
Engineering Extension Division
Advanced Technology Development Center
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Group Insurance
Other Costs
Travel
Supplies and Materials
Repairs and Maintenance
Other Expenditures
Publications and Printing
Computer Charges
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
4912076
223926
413399
106031
723571
175168
79194
34206
2184
515454
12821
2347794
5655432
3890392
9545824
526835117
S 6 26230012COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA318
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS
GEORGIA INSTITUTE OF TECHNOLOGY
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia Institute of Technology provided for
expenditures totaling 9133006900 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
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 3777900000
5355106900
S 9133006900
4772384600
1247152900
2055201100
1058268300
3777900000
4687225892
S 00
667881008
8465125892 667881008
4731628648 40755952
1228737614 18415286
1608407996
910017651

446793104
148250649
9133006900 8478791909 654214991
1 13666017 13666017
OTHER ORGANIZED ACTIVITIES
ENGINEERING EXPERIMENT STATION
The total approved budget for the Engineering Experiment Station operations of Georgia Institute of Technology
provided for expenditures totaling 5916894100 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
Agricultural Research
Excess of Funds Available over Expenditures
501718200
5415175900
5916894100
940426500
2260000000
885035100
1789143800
42288700
501718200 00
4811195491 603980409
5312913691 603980409
868901157
2314321045
935895755
1154414109
42099717

71525343
54321045
50860655
634729691
188983
5916894100 5315631783 601262317
2718092 2718092
The above comparison indicates that Personal Services of Sponsored Operations were overspent by 54321045 and Operat
ing Expenses of Education General and Departmental Services were overspent by 50860655 Actual funds available were
603980409 less than anticipated and actual expenditures were 601262317 less than approved budget provisions which
resulted in expenditures exceeding funds available by 2718092
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
319
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 5270286800 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
Advanced Technology Development Center
Excess of Funds Available over Expenditures
90518600
179768200
90518600
150384440

OVER
UNDER
00
29383760
240903040
29383760
1 236 73000 1 21824995 1848005
35 00000 00 3500000
874 79000 64750774 22728226
15 00000 00 1500000
541 34800 53989369 145431
2 702 86800 5 5 2 40565138 337902 S 29721662
337902
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Institute of Technology provided for expenditures
totaling 398954000 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
398954000 5
398954000
293391010 105562990
293515330
124320
105438670
124320UNITS 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 tota
expenditures
funded by restricted funds A compa
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
5377785400
2723004300
81 00789700
S 5377785400
2463145951
7840931351
OVER
UNDER
00
259858349
259858349
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
5835369000
384400000
1450820700
430200000
81 00789700
5746473153
355549699
1391872167
345952766

88895847
28850301
58948533
84247234
7839847785 260941915
1083566 S 1083566
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia State University provided for expenditures totaling
0014550 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
52
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
s 2 001 455 00
2 001 455 00
OVER
UNDER
172028123
162300286
9727837
28117377
37845214
9727837UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
321
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
MEDICAL COLLEGE OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of the Medical College of Georgia provided
for expenditures totaling 6386481800 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
3787554000
2598927800
6386481800
3787554000 S 00
2232147300 366780500
6019701300 366780500
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
3629625800 S
1204335900
906867700
570000000
50000000
25652400
3611384121
1129977333
807597508
396171493
50040786
25701435

18241679
74358567
99270192
173828507
40786
49035
6386481800 6020872676 365609124
1171376 1171376
The above comparison indicates that the Satellite Medical Facility Program was overspent in the amount of 40786
and the Special Desegregation Programs were overspent in the amount of 49035 These overexpenditures are in violation
of Section 57 of the General Appropriations Act as amended of 19821983UNITS 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
The total approved budget for the Eugene Talmadge Memorial Hospital operations of the Medical College of Georgia
provided for expenditures totaling 7192519700 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
2200887300
4991632400
7192519700 S
2200887300
5304939354
7505826654
00
313306954
313306954
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
00
7192519700
236569648
7742396302
236569648
549876602
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
4615533400
245800600
2267144400
64041300
7192519700
4612746142
235367688
22 930 736 399 858 93 43
72 148 396 71
5 275 566 31
2787258
10432912
258 96 95593 44548
223 19971
5275 56631
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 25895593 and Operating Expenses of Sponsored Operations were overspent by 9644548 Actual funds available were
549876602 more than anticipated and actual expenditures were 22319971 more than approved budget provisions which
resulted in funds available exceeding expenditures by 527556631 Budget amendments should be filed whenever additional
funds become available so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983
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 422004600 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
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
4 22004600
422004600
00
11576800 10968014 6 08786
8427800 8194303 233497
1 90000000 1 75502500 14497500
15000000 14256292 743708
1 78500000 1 78498910 1090
18500000 17508970 991030
4 22004600 4 04928989 17075611 17075611
17075611
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
323
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 110322500 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
Excess of Funds Available over Expenditures
37322500 73000000 S 37322500 74283512 00 1283512
s 110322500 111606012 S 1283512
574 19500 54309228 3110272
529 03000 54050128 1147128
1103 22500 108359356 1963144
3246656 S 32 46656
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 1147128 Actual funds available were 1283512 more than anticipated and actual expenditures were 1963144 less
than approved budget provisions which resulted in funds available exceeding expenditures by 3246656 Budget amendments
should be filed whenever additional funds become available so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of the Medical College of Georgia provided for expenditures
totaling 135300000 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
BUDGETED
135300000
122032905
OVER
UNDER
13267095
Capital Outlay
Excess of Funds Available over Expenditures
135300000
126898394
iJ
4865489
8401606
4865489UNITS 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 17542526900 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
10138141400 5
7404385500
10138141400
7094686438

00
309699062
17542526900 17232827838 309699062
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
S 10916493500
1900000000
2898345200
1804000000
23688200
S 17542526900
10876652599
1672877784
2977070818
1678261775
23652674

39840901
227122216
78725618
125738225
35526
17228515650 314011250
4312188 S4312188
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 78725618 Actual funds available were 309699062 less than anticipated and actual expenditures were
314011250 less than approved budget provisions which resulted in funds available exceeding expenditures by 4312188
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983
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 3210444400 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
1894734400
1315710000
3210444400
1836390000
410000000
744054400
220000000
K14444 0

OVER
UNDER
00
113494517
1894734400
1202215483
3096949883 113494517
18 334 282 94 29 617 0
3 989 457 71 110 542 29
6 733 371 69 707 172 31
1 912 447 12 287 552 88
30 969 559 46 1134 884 r4
iJ 60 6 1 S 60 63
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
325
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OTHER ORGANIZED ACTIVITIES continued
COOPERATIVE EXTENSION SERVICE
The total approved budget for the Cooperative Extension Service operations of the University of Georgia provided for
expenditures totaling 3049007100 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
1854162100
1194845000
S 3049007100
1854162100
1055886368
00
138958632
2910048468 138958632
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
20 4 691 590 973 000 00 00 20 3 714 852 519 175 91 98 S 22 737 546 824 91 02
3 2 198 010 098 000 00 00 3 1 192 340 680 739 21 05 5 669 417 260 79 95
30 490 071 00 s 29 100 115 369 15 53 s 1389 955 369 85
53
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 2254691 Actual funds available were 138958632 less than anticipated and actual expenditures were
138995585 less than approved budget provisions which resulted in funds available exceeding expenditures by 36953
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OTHER ORGANIZED ACTIVITIES continued
MARINE INSTITUTE
The total approved budget for the Marine Institute operations of the University of Georgia provided for expenditures
totaling 93178000 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
s 514484 00 51448400
417296 00 33413271
931780 00 84861671
OVER
UNDER

00
8316329

8316329
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
35278000 16500000 347 155 52616 43567 5 9 25384 56433
16900000 24500000 217 128 38214 29296 48 116 38214 70704
93178000 S S 848 63693 2022 S S 83 14307
2022
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 4838214 Actual funds available were 8316329 less than anticipated and actual expenditures were 8314307 less
than approved budget provisions which resulted in expenditures exceeding funds available by 2022
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983
MARINE RESOURCES EXTENSION CENTER
The total approved budget for the Marine Resources Extension Center operations of the University of Georgia provided
for expenditures totaling 84842100 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
68994000 15848100 68994000 14401218 00 1446882
84842100 83395218 1446882
EXPENDITURES
Personal Services
Education General and Departmental Services
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
57311600
26568200
962300
84842100
57097206
261 5 479 551 4 00
838 002 8 0
4 050 62
214394
420226 407200
1041820
S 405062
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
327
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OTHER ORGANIZED ACTIVITIES continued
VETERINARY MEDICINE EXPERIMENT STATION
The total approved budget for the Veterinary Medicine Experiment Station of the University of Georgia provided for
expenditures totaling 171571600 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
OVER
BUDGETED ACTUAL UNDER
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
171571600 00 171571600 60000 00 60000
171571600 171631600 60000
EXPENDITURES
Personal Services
Education General and Departmental Services
Operating Expenses
Education General and Departmental Services
Agricultural Research
Fire Ant Research
Excess of Funds Available over Expenditures
88974900 89081902 107002
37623600 37570339 53261
29973100 29973100 00
15000000 15006259 6259
171571600 s 171631600 00 60000
00
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 107002
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983
The above comparison also indicates that Fire Ant Research was overspent in the amount of 6259 This overexpenditure
is in violation of Section 57 of the General Appropriations Act as amended of 19821983
VETERINARY MEDICINE TEACHING HOSPITAL
approved budget for the Veterinary Medicine Teaching Hospital operations of the University of Georgia provided
s totaling 180198300 A comparison of anticipated funds available and budgeted expenditures to actual
The total
for expenditures totaling
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
ACTUAL
OVER
UNDER
33533500 146664800 335 1270 335 600 00 35 00 19604765
180198300 1605 935 35 19604765
EXPENDITURES
Personal Services
Education General and Departmental Services
Operating Expenses
Education General and Departmental Services
Excess of Funds Available over Expenditures
77041600
103156700
180198300
62347051
98246484
160593535
00
14694549
4910216
19604765328
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
REGULAR
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
25000000
773983600
798983600
7 98983600
ACTUAL
OVER
UNDER
25000000 S 00
433391628 340591972
458391628 340591972
458245889 340737711
145739 S 145739
AGRICULTURAL EXPERIMENT STATIONS
Stat idfoendltufes totaiingOOo oTexpendi
tures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that Capital Outlay was c
18040100 more than anticipated and actual expenditures wei
suited in funds available exceeding expenditures by 8875 l
become available so that increased expenditures will not exceed budget provisions
Act as amended of 19821983
5000000 00 1 i 1 5000000 18040100 23040100 23031225 8875 00 18040100
S 5000000 5000000 lable w visions additioi 18040100 18031225
8875
spent by 18031225 L8031225 more than Actual funds avai proved budget pre 3e filed whenever re which relal funds
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
329
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND continued
COOPERATIVE EXTENSION SERVICE
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 BUDGETED
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
00
OVER
ACTUAL UNDER
6940510 S 6940510
6940510 6940510
s 00 00
The above comparison indicates that Capital Outlay was overspent by 6940510
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983
MARINE INSTITUTE
The total approved budget for the Unexpended Plant Fund of the University of Georgia Marine Institute provided for
expenditures totaling 4500000 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
4500000 00 4500000 578200 S 00 578200
4500000 5078200 578200
s 4500000 5229588 S 729588
151388 151388
The above comparison indicates that Capital Outlay was overspent by 729588 Actual funds available were 578200
more than anticipated and actual expenditures were 729588 more than approved budget provisions which resulted in
expenditures exceeding funds available by 151388
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations
Act as amended of 19821983UNITS 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 1158866900 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
660143900
498723000
1158866900
660143900
485056520

1145200420
00
13666480
13666480
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 1 015 136 862 776 00 00 s 6 1 991 050 009 621 01 83 24 86 852 154 99 17
1 2 215 220 391 640 00 00 1 2 293 140 712 584 91 81 78 80 321 055 91 19
11 588 669 00 11 475 23 928 924 56 36 S 112 23 740 924 44
36
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 7832191 Actual funds available were 13666480 less than anticipated and actual expenditures were 11274044
less than approved budget provisions which resulted in expenditures exceeding funds available by 2392436
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983
UNEXPENDED PLANT FUND
The total approved budget of Albany State College did not provide for any expenditures from the Unexpended Plant Fund
Therefore the budget comparison shown below does not provide for anticipated funds available or budgeted expenditures
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
00
00
IilL
ACTUAL
OVER
UNDER
61817
122649
60J32
61817
122649
60832
The above comparison indicates that Capital Outlay was overspent by 122649
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 3
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
expenditures totaling 932808700 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
604155400
328653300
S 932808700
654215800
31315600
174692900
72584400
932808700
604155400 S
286086737
890242137
651412645
7699421
1773 509 575 469 08 76
8874 165 50
28 255 R7

00
42566563
42566563
2803155
23616179
26 216 646 374 03 24
453 921 50
s 28 255 87
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by S2664608 Actual funds available were 42566563 less than anticipated and actual expenditures were 45392150
less than approved budget provisions which resulted in funds available exceeding expenditures by 2825587
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Armstrong State College provided for expenditures totaling
5722500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED 5722500 ACTUAL 5798875 5798875 00
5722500

OVER
UNDER
00
The above comparison indicates that Capital Outlay was overspent by 76375 Actual funds available were 76375
more than anticipated and actual expenditures were 76375 more than approved budget provisions Budget amendments should
be filed whenever additional funds become available so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
AUGUSTA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
totalln Included innTa
rfsriced funds rcopaJison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
OVER
UNDER
FUNDS AVAILABLE
BUDGETED
ACTUAL
Appropriation Allotments
State Funds
Other Revenues Retained
658600000
402675900
1061275900
658600000
406935273
1065535273
00
4259373
4259373
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
799779400
17081200
158339800
86075500
1061275900
8 003 170 25898 50787 S 5 46498 30413
1 627 853 75487 56016 44 7 42 35687 19484
10 655 08188 32288
s 27085 S 27085
son indicates that personal Services EducationJt
3f the University System of Georgia collectively had
made expenoitureinlxcesf of budgeapprovall lffSSiiT Won Y of the General Appropriations
Act as amended of 19821983
UNEXPENDED PLANT FUND
tures may be summarized as follows
OVER
UNDER
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
5320000
5320000 S
5320000
S
5852401
29455
58 818 56
57 848 80
969 76
532401
29455
561856
464880
96976
more
available exceeding
so that increased expenditures will not exceed budget provisions
as amended of 19821983UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
333
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
COLUMBUS COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Columbus College provided for expenditures
totaling 1454942000 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
BUDGETED
920284000
534658000
S 1454942000
1028352200
27029600
253757400
145802800
14 549j42000
920284000
494086863
1025737282
24706819
2 1 504 134 904 166 19 05
14 143 511 25
s 197 38
OVER
UNDER
00
40571137
1414370863

40571137
2614918
2322781
32669 323861 81 95
405908 75
197 38
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Columbus College provided for expenditures totaling
15428300 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
15428300
15343305
84995
15428300
15339339
3966
3966UNITS 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 1447425300 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
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
7278 7195 850 403 0 0 0 0
14474 253 GO
727885000
673540760

1401425760
00
45999540
45999540
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
710448100
258156900
170501700
308318600
1447425300
704611656
232616059
1 2 727 893 690 695 3 5 5
13 993 663 37
20 594 5 3
5836444
25540841
2267337 18949045
48058993
2059453
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent by
2267337 Actual funds available were 45999540 less than anticipated and actual expenditures were 48058993 less
than approved budget provisions which resulted in funds available exceeding expenditures by 2059453
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Fort Valley State College provided for expenditures totaling
31679600 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
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
31679600
31679600
26656215
28257442
InL
1601227
5023385
3422158
1601227UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia College provided for expenditures
totaling 1019837800 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
OVER
BUDGETED ACTUAL UNDER
FUNDS AVAILABLE
Appropriation Allotments
State Funds
Other Revenues Retained
S 667972000
351865800
1019837800
6 3 679 569 72000 66863 00 5101063
10 249 38863 5101063
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
729552300
20316700
191632600
78336200
1019837800
740255284
20692555
1797 842 96 4 132 06 54
10249 574 99
186 36

11
10702984
375855
11836194
5877054
5119699
18636
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 10702984 Personal Services of Sponsored Operations were overspent by 375855 and Operating Expenses of Sponsored
Operations were overspent by 5877054 Actual funds available were 5101063 more than anticipated and actual expendi
tures were 5119699 more than approved budget provisions which resulted in expenditures exceeding funds available by
18636
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia College provided for expenditures totaling
378 7800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
3787800
37
iL
34774
3900158
OVER
UNDER

422677
112358
4 22677
The above comparison indicates that Capital Outlay was overspent by 112358 Actual funds available were 310319
less than anticipated and actual expenditures were 112358 more than approved budget provisions which resulted in expendi
tures exceeding funds available by 422677
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
GEORGIA SOUTHERN COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia Southern College provided for
expenditures totaling 2473655200 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
1449164500 S
1024490700
2473655200
14 9 491 727 645 284 00 47
24 218 929 47

S
00
51762253
51762253
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
1708729100
136000000
345326100
283600000
1713059912
104180394
338923020
263143642

4330812
31819606
6403080
20456358
2419306968 54348232
S 2585979 jjbijjlg
app
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Southern College provided for expenditures totaling
101883800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
101883800 A compa
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
101883800
00
101883800
101883800
ACTUAL
143403445
17109500
160512945
OVER
UNDER
41519645
17109500
58629145
The above comparison indicates that Capital Outlay was overspent by 58627548 Actual funds available were
586 291 45 more than anticipated and actual expenditures were 58627548 more than approved budget provisions which
resulted in funds available exceeding expenditures by 1597 Budget amendments should be filed whenever additional funds
become available so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
337

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 877708100 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
S 583585400
294122700
8 777 08100
610177100
24770500
147517200
95243300
877708100
583585400
288185809
871771209
602631072
21507132
1546 935 122 762 20 49
s 8723 266 73
5 554 64
00 5936891
5936891

7546028
3263368
7095020
1667051
5381427
stL
555464
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 7095020 Actual funds available were 5936891 less than anticipated and actual expenditures were 5381427 less
than approved budget provisions which resulted in expenditures exceeding funds available by 555464
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983

UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Southwestern College provided for expenditures
totaling 4656000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
4656000 42962 62 3597 38
4656000 41739 68 4820 32
1222 94 1222 94
338
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
tota
restricted funds A compa
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
607296000
340904500
S 948200500
OVER
UNDER
607296000
338329115
945625115
00
2575385
2575385
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
723964300
8313700
188521700
27400800
948200500
716775248
8291755
192103249
28445367
945615619
9496
7189052
21945
3581549
1044567
2584881
9496
by
52575385 less than anticipa
in funds available exceeding expenditures by S9496
lted
University System of Georgia collectively had
S2SZttSSltttfAVZ
made expend
as amended of 19821983
UNEXPENDED PLANT FUND
orYSrrsrofn
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
BUDGETED
15478000
15478000
ACTUAL
577954
OVER
UNDER
12421290
12999244
3056710
577954
2478756
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
15478000
12421290
577954
3056710
577954UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
339
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
NORTH GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of North Georgia College provided for expendi
tures totaling 726012200 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
OVER
UNDER
4696900 2563222 00 00 4696 2206 90000 36645 00 35685555
s 7260r122 00 6903 26645 35685555
4 932 314 296 432 00 00 4 91130370 7380619 20992 240625 30 81
1 380 632 542 852 00 00 1 35451811 56244276 26023 70409 89 24
7 260 122 Q0 S s 6 90207076 119569 S s 358051 1195 24
69
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of North Georgia College provided for expenditures totaling
42204100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
42204100
42204100
ACTUAL 38716901
38716901
00
OVER
UNDER

3487199

3487199
00340
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
expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
721940200
559541600
1281481800
721940200 S
548793222
1270733422
00
10748378
10748378
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
710261500
94068200
198616500
278535600
12 81481800
709222290 S
86281888
201171027
2 74058368

1270733573
U51 LL
1039210
7786312
2554527
4477232
10748227
151
less than approved budget provisions which resulted in expenditures exceeding funds available by 151
If the institutions under the direction of the Board of Regents of the University BteofGeorqiacollectivelh
made expenditures in excess of budget approval they would be in
as amended of 19821983
violation of Section 57 of the General Appropriations Act
UNEXPENDED PLANT FUND
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
300000
601094
301094
izT
301094
301094
The above comparison indicates that Capital Outlay was overspent by 301094
as amended of 19821983UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
341
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 863874900 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
ACTUAL
OVER
UNDER
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
520918200 342956700 520918200 335895086 00 7061614
863874900 856813286 7061614
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
597414600
29845500
172997600
63617200
863874900
602472377
30635745
1692 523 817 403 99 63
8547 302 84
20 830 02

5057777
790245
3715801
11276837
9144616
2083002
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 5057777 and Personal Services of Sponsored Operations were overspent by 790245 Actual funds available were
7061614 less than anticipated and actual expenditures were 9144616 less than approved budget provisions which resulted
in funds available exceeding expenditures by 2083002
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Southern Technical Institute provided for expenditures
totaling 74655100 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
500 246 00000 55100 500 234 00000 55903 00 1199197
746 55100 734 55903 1199197
746 55100 734 33245 1221855
22658 22658
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FLNDS 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 1755525700 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
975750000
779775700
1755525700
1096774100
77179400
353549800
228022400
1755525700
975750000
747588251
1110510081
71975047
3 2 342 046 599 212 6 94
17 213 663 98
19 718 53

1723338251

00
32187449
32187449
13735981
5204353
19289824
23401106
34159302
1971853
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 13735981 Actual funds available were 32187449 less than anticipated and actual expenditures were 34159302
less than approved budget provisions which resulted in funds available exceeding expenditures by 1971853
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Valdosta State College provided for expenditures totaling
38266100 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
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
38266100 33721438 S 4544662
38266100 33721438 4544662
00 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
343
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
tures
by res
expenditures may be summarized as follows
st Georgia College provided for expendi
e regular program and programs funded
itures to actual funds available and
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
BUDGETED
1218683400
640365700
OVER
UNDER
1218683400
598996806
00
41368894
IB59049100 1817680206 41368894
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
1365970100
40000000
280579000
172500000
1fi59049100
1366661468
24284113
276831489
147030952

1814808022
2872184
691368
15715887
3747511
25469048
44241078
2872184
nt
ess
The above comparison indicates that Personal Services of rl
Proved buprovfsiowSch rlsulteiunavailacllexceeding expenditures by 2872184
as amended of 19821983
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended ederto dlaoanfexpendi
55630000 A comparison of anticipated funds available and budgeted expenditures
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
556 30000
ACTUAL
OVER
UNDER
25622276 30007724
55630000
25622276
00 i
30007724
00344
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
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
BUDGETED
451071200
313319300
S 764890500
ACTUAL
OVER
UNDER
451071200 S
305454360
756526060
00
3364440
8364440
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
479937300
34958000
127070100
122925100
764390500
481467242
34283394
127113297
113651566

756515499
10561 S
1529942
674606
43197
9273534
8375001
iSLM

ava
which resulted in funds available exceeding expenditures by 510561
iversity System of Georgia collectively had
asrsr
made expend
as amended of 19821983
UNEXPENDED PLANT FUND
totaling OorVcarlsVof Z Sures ZJZST
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED 10286300 S S ACTUAL 9980952 9978502 2450 S OVER UNDER 3053 3077 24 48
10286300 98
50
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
345
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 FuncPations of Albany Junior lleprovifor p
ricfundscomparison1anScateffunas avaffacTand budgeted expenditures to actual funds available and
expenditures may be summarized as follows

FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
BUDGETED
322466800 S
2 06066500
ACTUAL
322466800
187878131
OVER
UNDER

00
18188369
5 28533300 S 510344931 S 18188369

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
350348600 22255400 79672100 76257200 3 49506940 20504598 78014420 62283799 841660 1750802 1657680 13973401
5 28533300 5 10309757 18223543
s 35174 s 35174
UNEXPENDED PLANT FUND
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
1917222
122
1917100
1916231
991
991UNITS 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 500238400 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

by restricted funds A compar
expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
250645000
249593400
500238400
250645000
246809511
497454511 S
00
2783889
2783889
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 61705500 47934700 S 2 63014563 49510748 S 1309063 1576048
93109500 97488700 88147028 93237172 4962472 4251528
5002 38400 S S 4 93909511 3545000 S s 6328889
3545000
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 1309063 and Personal Services of Sponsored Operations were overspent by 1576048 Actual funds available were
2783889 less than anticipated and actual expenditures were 6328889 less than approved budget provisions which resulted
in funds available exceeding expenditures by 3545000
If the institutions under the direction of the Board of Regents of the University System of Gecrgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
347
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 233673500 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
OVER
UNDER
161600000 72073500 161600000 69629019 00 2444481
s 233673500 S 231229019 S 2444481
158598200 1 58268870 329330
19951600 18911947 1039653
34624800 34484522 140278
20498900 19302519 1196381
233673500 2 30967858 261161 2705642
261161
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Bainbridge Junior College provided for expenditures totaling
500000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
500000
5 00 00 0
ACTUAL 540916
476645
64271
OVER
UNDER

40916
23355
64271UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UOVrAKISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
ks colleges
ont irueo
TOTAL FUNDS AVAILABLE AND EXPENDITURES
Brunswick junior college
comparison or approve budget
RFSIOENT INSTRUCTION FONT
ie approved budget for the Resident Instruction Fund operations of Brunswick Junior College provided for
expenditure totaling S343 JO Included in the approved budget are provisions for the regular program and programs
fundedfcv restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be suinmarized as follows
BUDGETED
OVER
UNDER

Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
237106000
157273800
394379800
237106000 S
148180121
385286121
00
9093679
9093679
258117400 31378900 2 57274994 30958611 8 4 42406 20289
54724400 50159100 54736237 42305157 78 11837 53943
394379800 3 85274999 91 04801
11122 s 11122
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by S11837 Actual funds available were 9093679 less than anticipated and actual expenditures were 9104801 less than
approved budget provisions which resulted in funds available exceeding expenditures by 11122
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983
UNEXPENDED PLANT FUND
he total approved budget for the Unexpended Plant Fund of Brunswick Junior College provided for expenditures totaling
3701600 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
3701600
3549654
151946
3701600

3549342
312
152258UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
349
TI1NTOR COLLEGES continued
CLAYTON JUNIOR COLLEGE
CROSCFP
RESIDENT INSTRUCTION FUND clavton Junior College provided for
lfdanbdyeKprnditueresfrafbe aized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
BUDGETED
395400200
353484100
7 4BR84300 5
ACTUAL
OVER
UNDER
395400200 S
301219551 M
00
52264549
696619751 5rj52ililill

EXPENDITURES
PeEruoaatioVGeenSeral and Departmental Services
Sponsored Operations
Sonerl and Departmental Services
Sponsored Operations
of Funds Available over Expenditures
461450900
44867300
124300500
118265600
450121398 1327l511l
41138522 3728778
122482883 7s9
82916841 35348759
696659644
39893 lzl
52224656
35893
532
NEXPENDED PLANT FUND Drovided for expenditures totaling
The total aPprovedobudgetnfor tK n dedPlantnd tonuniorllegero and
84000 A comparison of anticipateu
S34UUU n
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
BUDGETED
3284000
00
J784000 5
ACTUAL
125001
OVER
UNDER
2832345
2957346
451655
125001
326654

EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
3284000 S

2829488 51
1 27858
454512

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 418331900 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
260907000 260907000 00
157424900 163064094 5639194
418331900 423971094 5639194
260277200 2 56139346 4137854
34618500 36380112 1761612
90039800 97563168 7523368
33396400 33884461 488061
418331900 S 4 23967087 4007 S S 5635187
4007
The above comparison indicates that Personal Services of Sponsored Operations were overspent by 1761612 Operating
Expenses of Education General and Departmental Services were overspent by 7523368 and Operating Expenses of Sponsored
Operations were overspent by 488061 Actual funds available were 5639194 more than anticipated and actual expendi
tures were 5635187 more than approved budget provisions which resulted in funds available exceeding expenditures by
4007 Budget amendments should be filed whenever additional funds become available
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Dalton Junior College provided for expenditures totaling
5050300 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
50 503 00 65 826 84 15 323 84
50 503 00 65 756 70 48 36 15 253 70 48
36
The above comparison indicates that Capital Outlay was overspent by 1525348 Actual funds available were
1532384 more than anticipated and actual expenditures were 1525348 more than approved budget provisions which resulted
in funds available exceeding expenditures by 7036 Budget amendments should be filed whenever additional funds become
available so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
351
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
expenditures totaling 149400000 Included in the approved budget are provisions for the regular program
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual
able and expenditures may be summarized as follows
FUNDS AVAILABLE BUDGETED ACTUAL
provided for
and programs
funds avail
OVER
UNDER
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
118680000 S
30720000
149400000
118680000 28434944 00 2285056
147114944 2285056
107832500
00
33367500
8200000
105990037
29900
33136018
7911620

1842463
29900
149400000

147067575
47369
231482 288380
2332425
47369
The above comparison indicates that Personal Services of Sponsored Operations were overspent by 29900 Actual funds
available were 2285056 less than anticipated and actual expenditures were 2332425 less than approved budget provisions
which resulted in funds available exceeding expenditures by 47369
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Emanuel County Junior College provided for expenditures
totaling 9587100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
UNDER
9587100
2904977
6682123
00 9587100 7487118 10392095 5090820 5301275 7487118 804995
9587100 4496280
5301275
SSb
2UNITS 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 expenditures
alinq 393829000 Included in the approved budget are provisions for the regular program and programs funded by
trilled funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tot
restricted funds A comp
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
OVER
UNDER
s 258675000 135154000 258675000 134592336 00 561664
393B29000 393267336 561664
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
278397700 22454400 59735800 33241100
393829000

278776566
19818189
59783412
34772109

393150276
117060
378866
2636211
47612
1531009
678724
117060
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent by
378866 operating Expenses of Education General and Departmental Services were overspent by 47612 and Png
Expenses of Sponsored Operations were overspent by 1531009 Actual funds available were 561664 less than anticipated
and actual expenditures were 678724 less than approved budget provisions which resulted m funds available exceeding
expenditures by 117060
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of the Floyd Junior College did not provide for any expendi
tures from the Unexpended Plant Fund Therefore the budget comparison shown below does not provide for anticipated funds
available or budgeted expenditures
FUNDS AVAILABLE BUDGETED
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
00
00
00
00
OVER
ACTUAL UNDER
25371 14 2537114
78166 44 7816644
103537 58 10353758
15670 29 1567029
87867 2 8786729
The above comparison indicates that Capital Outlay was overspent by 1567029
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
GAINESVILLE JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Gainesville Junior College provided for
expenditures totaling 364231200 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
237760000
126471200
364231200
237760000
126096889
363856889
00
374311
374311
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
267238900
7034200
64560300
25397800
267862696
7175594
65257733
23593259

364231200 363889282
S 32393 iL
623796
141394
697433
1804541
341918
32393
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent by
623796 Personal Services of Sponsored Operations were overspent by 141394 and Operating Expenses of Education General
and Departmental Services were overspent by 697433 Actual funds available were 374311 less than anticipated and
actual expenditures were 341918 less than approved budget provisions which resulted in expenditures exceeding funds
available by 32393
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Gainesville Junior College provided for expenditures totaling
651100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures
may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Other Revenues Retained
EXPENDITURES
651100
650852
Capital Outlay
Excess of Funds Available over Expenditures
651100

650852
00
mUNITS 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 292576400 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
208645000
83931400
292576400
208645000 00
84105123 173723
292750123 173723
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
196486400
2312500
74258600
19518900
292576400
196753236
2312510
74757722 18862449
292685917
s 64206

266836
10
499122
656451
109517
64206
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 266836 Personal Services of Sponsored Operations were overspent by 10 and Operating Expenses of Education General
and Departmental Services were overspent by 499122 Actual funds available were 173723 more than anticipated and
actual expenditures were 109517 more than approved budget provisions which resulted in funds available exceeding
expenditures by 64206 Budget amendments should be filed whenever additional funds become available
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Gordon Junior College provided for expenditures totaling
2115000 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
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
2115000
2115000

2834862
2904180
618
719862
789180
318
The above comparison indicates that Capital Outlay was overspent by 789180 Actual funds available were
719862 more than anticipated and actual expenditures were 789180 more than approved budget provisions which resulted
in expenditures exceeding funds available by 69318
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 35s
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 515009200 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
322990000
192019200
515009200
378600100
9280800
89220000
37908300
515009200
322990000
156614199
479604199
384657595
8906600
80964362 4712562
479241119
363080

00
35405001
35405001
6057495
374200
8255638
33195738
35768081
363080
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent by
56057495 Actual funds available were 35405001 less than anticipated and actual expenditures were 35768081 less
than approved budget provisions which resulted in funds available exceeding expenditures by 363080
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Macon Junior College provided for expenditures totaling
13026000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
13026000
2437329
OVER
UNDER
10588671
00 13026000 10840594 13277923 855600 12422323 10840594 251923
13026000 12170400 124 22323
356
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 496826400 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
OVER
UNDER
3491 1476 4968 50900 75500 26400 349150900 137876915 S 00 9798585
487027815 9798585
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
346857800 9064200 3 48839461 7886160 1981661 1178040
81513100 59391300 81901314 53625198 388214 5766102
496826400 4 92252133 5224318 S 4574267
5224318
funds available were 97
provisions which resulted in expenditures exceeding funds available by 55224318
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Middle Georgia College provided for expenditures totaling
3066400 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED 30664 00 ACTUAL 3323792 3194466 129326
30664 00

OVER
UNDER
2 573 92
1 280 66
1 293 2 6
1 and actual e resulted
in funds available exceeding expenditures by 129326 Budget amendments should be filed whenever add
become available so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983UNITS OF THE UNIVERSITY SYSTEM OP GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
SOUTH GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of South Georgia College provided for expendi
tures totaling 488723400 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
273846900
214876500
4 88723400
273846900
205097991 f
478944891
00
9778509
9778509
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 69490200 2 69713791 223591
25009900 21651281 3358619
93023300 91020604 2002696
1 01200000 96486816 4713184
4 88723400 4 78872492 9850908
72399 72399
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent by
223591 Actual funds available were 9778509 less than anticipated and actual expenditures were 9850908 less than
approved budget provisions which resulted in funds available exceeding expenditures by 72399
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of South Georgia College provided for expenditures totaling
1428700 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
OVER
FUNDS AVAILABLE BUDGETED ACTUAL UNDER
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
1428700
1427400
1428700
1423035
4365
1300
4365
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
TUNDS 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 174263900 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
OVER
UNDER
117440000
56823900
74263900
1174 529 400 784 00 46
1704 184 46

00
3845454

3845454
111979400 5174500 1 11532315 4671427 447085 503073
31260600 25849400 31332456 22865765 71856 2983635
1 74263900 1 70401963 16483 S 3861937
16483
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent by
71856 Actual funds available were 3845454 less than anticipated and actual expenditures were 3861937 less than
approved budget provisions which resulted in funds available exceeding expenditures by 16483
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 57 of the General Appropriations Act
as amended of 19821983
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Waycross Junior College provided for expenditures totaling
837000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
837000
837000
OVER
UNDER
836860
836860
00

140
140
00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
OTHER
SKIDAWAY INSTITUTE OF OCEANOGRAPHY
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
OTHER ORGANIZED ACTIVITIES
The total approved budget for the Other Organized Activities of Skidaway Institute of Oceanography provided for
expenditures totaling 308586800 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
92966700
215620100
308586800
61161600
87500000
308586800
92966700
197353152

OVER
UNDER
00
18266948
290319852
588 743 030 093 53 92
s 2903 311 49
112 97

18266948
79805100 77741334 2063766
80120100 79477370 642730
2358547
13190608
18255651
11
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Skidaway Institute of Oceanography provided for expenditures
totaling 1350000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
1350000
1350000
ACTUAL 10105 19
10064 41
40 78
OVER
UNDER

339481
343559
4078S3
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