aaljrj 1 REPORT OF THE STATE AUDITOR OF GEORGIA YEAR ENDED JUNE 30 1984 Received feb 5 ml DOCUMENTS U5A LIBRARIES V WV Wv Slate Auditor REPORT OF THE STATE AUDITOR OF GEORGIA YEAR ENDED JUNE 30 1984 V wv Slate Auditor Vll 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 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 State Units DEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FUND Combined Balance Sheet All Funds Statement of Cash Receipts and Disbursements Debt Service Fund OLD STATE FIXED DEBT SCHEDULE OF GENERAL OBLIGATION BONDS FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED AND THE GOOD FAITH OF THE STATE IS PLEDGED SCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED AND THE GOOD FAITH OF THE STATE IS PLEDGED 42 46 52 53 60 65 66 68 70 71 72 73 75 76 83 86 92 100 104 122 136 141 142Vlll 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 State Units PRIVATE TRUST AND AGENCY FUNDS Balance Sheet by State Units Statement of Cash Receipts and Disbursements by State Units 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 Public Telecommunications Commission Georgia 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 Grants State Aid To Counties To Incorporated Municipalities 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 Juvenile Court Judges Council of Magistrate Courts Training Council Georgia Labor Department of Law Department of Medical Assistance Department of Offender Rehabilitation Department of Pardons and Paroles Board of Personnel Board State Merit System of Personnel Administration Public Safety Department of Public Service Commission Revenue Department of Secretary of state Subsequent Injury Trust Fund Transportation Department of Veterans Service State Department of Workers Compensation State Board of 158 159 166 168 170 171 172 172 173 174 175 176 177 178 179 183 183 184 185 186 187 187 188 188 189 192 192 193 196 197 197 198 198 199 199 200 200 200 201 201 202 204 205 206 209 210 211 212 213 214 215 216 217 218 SECTION III ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA GENERAL COMMENTS COMBINED BALANCE SHEET OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 223 234TABLE 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 238 244 248 250 253 254 256 257 258 260 262 264 268 272 274 276 280 282 284 288 290 294 2 96 298 300 302 306 310 312 313 317 324 325 326 328 329 330 331 332 333 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 351 352 353 354 355TABLE 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 Boxing Commission 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 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 1984 FINANCIAL CONDITION A Combined Balance Sheet which includes all Fund Types and Account Groups of State agencies and a total of all funds of units of the University System of Georgia as presented on pages 6 and 7 shows that the fund balance of the States General Fund has been reserved for specific purposes in compliance with applicable State laws At June 30 1984 there was no unreserved fund balance surplus in the General FundiCOMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS OF ALL STATE AGENCIES AND UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA JUNE 30 1984COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS ALL STATE AGENCIES AND UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA JUNE 30 1984 GOVERNMENTAL FUND TYPES ASSETS Cash in Banks on Hand and Time Deposits Investments At Cost Accounts Receivable 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 2381451948 74439636273 2686382655 STATE REVENUE DEBT CAPITAL COLLECTIONS SERVICE PROJECTS 10517553949 183874367 2140858 2634242 2864767145 2 9975518897 79082070279 1257893960 67979884667 36414472 Total Assets 79507470876 158873817327 183874367 2866908003 29978153139 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 1985 Appropriation to Department of Transportation Designated for 1985 Appropriation to Peace Officer and Prosecutor Training Fund 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 104795133606 67 96 4244904 2686 382655 67964244904 107481516261 468078980 554086356 4010602173 6510458463 51392301066 1560500 183874367 2865347503 29978153139 11543225972 51392301066 183874367 2865347503 29978153139 Total Liabilities and Fund Equity 79507470876 158873817327 183874367 2866908003 29978153139 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 1984 ACCOUNT G iOUPS UNITS OF THE FIDUCIARY FUND TYPES GENERAL FIXED ASSETS GENERAL LONGTERM DEBT UNIVERSITY PUBLIC TRUST PRIVATE TRUST AND AGENCY SYSTEM OF GEORGIA TOTALS Memorandum Only 48086213085 24824430872 471965950752 9417742328 116941 113153196728 2865347503 97038652497 10450838651 4840295380 6176711773 1456561568 138530948244 1984 96449137972 584086168447 94676641321 2714455528 70666267322 36414472 251684144972 2865347503 97038652497 1983 78400322810 503390901388 118183468328 2231298314 59429694827 106931641 221144723163 1775777506 97119222494 529469906165 24824547813 113153196728 99904000000 161455355616 1200217230034 1081782340471 1026640149 502940225 6136820097 112461534077 112253348558 15639763 70666267322 59429694827 99904000000 1560500 99904000000 1560500 98895000000 1026640149 502940225 99904000000 6152459860 283033361899 270579603885 113153196728 138530948244 251684144972 221144723163 468078980 67483618 554086356 4010602173 6510458463 51392301066 183874367 2865347503 30045636757 00 2241312860 00 63017691408 120817855 1775777506 41488525889 528443266016 24321607588 5050109581 5050109581 4844843452 7448431621 535891697637 453550445673 718833391 25040440979 20226367111 528443266016 24321607588 113153196728 3487089301 3487089301 2792231669 155302895756 917183868135 811202736586 529469906165 24824547813 SI13153196728 99904000000 SI614 553 55616 1200217230034 1081782340471a 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 YEAR ENDED JUNE 30 1984COMBINED 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 1984 FUND BALANCES JULY 1 1983 Reserved Unreserved Designated For Subsequent Years Expenditures STATE REVENUE COLLECTIONS 5 2241312860 S 63017691408 120817855 2241312860 63017691408 120817855 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 DEDUCTIONS Due to Other Funds Midyear Adjustment Reserve Revenue Shortfall Reserve Budget Fund Unreserved Fund Balance Surplus Returned to General Fund Fund Balances Carried Over from Prior Years as Funds Available 2686382655 15639763 17864433757 8856843317 72538809825 183874367 11543225972 54690015831 S 183874367 2686382655 953581452 2241312860 62675442066 120817855 2241312860 66315406173 120817855 FUND BALANCES JUNE 30 1984 11543225972 51392301066 S 183874367 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 CURRENT FUNDS AND UNEXPENDED PLANT FUNDS OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA YEAR ENDED JUNE 30 1984 DEBT SERVICE CAPITAL PROJECTS UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 1984 TOTALS Memorandum Only 1983 1775777506 41450681188 S 4882688153 113488968970 S 110499035743 2555970489 2555970489 2085041052 7438658642 116044939459 S 112584076795 1775777506 2865347503 2865347503 41450681188 29978153139 29978153139 00 2686382655 15639763 377098003 17487335754 4745240240 119168268391 1323384545 00 82251285 3533587688 111800897770 5122338243 104382955055 116740121288 1775777506 S 1775777506 41450681188 41450681188 00 2686382655 15639763 1323384545 00 82251285 15639763 953581452 2494472586 4212219600 112476251075 109379150208 4227859363 116131854945 113279258624 2865347503 29978153139 3333137522 S 104296039569 S 116044939459SECTION II REPORT OF THE STATE AUDITOR OF GEORGIA OF ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM GENERAL COMMENTS mGENERAL 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 1984 FINANCIAL CONDITION A Combined Balance Sheet of All Fund Types and Account Groups is presented on pages 34 and 35 of this report The Balance Sheet of the Department of Administrative Services Fiscal Division Funding and Custody Accounts as presented on page 70 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 2670742892 which is due to the Revenue Shortfall Reserve of the General Fund FUNDS AVAILABLE AND EXPENDITURES A summary of total funds available and expenditures excluding units of the University System for the past two fiscal years is as follows 1984 1983 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 395390210878 161972368309 492193008 19022076 429155872 8669908354 498915970 56879348519 351655356738 177956602655 901043419 16489532 395687429 12510235156 527642347 46155891563 624351122986 590118948839 95764577626 395035891929 1475395122 1088952985 918209330 2094867996 5040280714 2571139240 4411738820 32102105265 65891473482 4378879874 11594500000 8052931875 89224163489 373403245774 1355656999 658154526 971135325 1351733733 4406206414 1726276513 4329298374 28269917501 82288934683 5233178050 7382000000 8037885750 630420944258 608637787131 6069821272 18518838292 S 108181780190 105827510321 953581452 12603500000 276740000 00 1522752219 1204 928 49423 1144 230 28151 5 046 24018 2494472586 19590000000 00 232620000 1603860803 126075502104 107556663812 tSjLOSJjJi GENERAL OBLIGATION BONDS In November of 1972 the voters of the State of Georgia approved a comprehensive amendment to the Constitution of 1945 Georgia Laws 1972 page 1523 the Amendment which permitted the State to finance its needs directly through the issuance of general obligation debtGENERAL COMMENTS GENERAL OBLIGATION BONDS continued 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 1984 amounted to 99904000000 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 Using 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 1984 amounted to 40348300000 GENERAL A schedule of Other expenditures by spending units showing the project activity is presented on pages 122 through 133 of this report This classification represents expenditures from funds appropriated by the General Assembly for projects or activities that were not designated in the Appropriations Act as Personal Services Regular Operating Expenses Travel Motor Vehicle Equipment Purchases Publications and Printing Equipment Purchases Computer Charges Real Estate Rentals Telecommunications Per Diem Fees and Contracts Capital Outlay Authority Lease Rentals or General Obligation Debt Sinking Fund A comparison of approved budget to total funds available and expenditures by spending units excluding units of the University System is presented on pages 170 through 218 of this report Unit reports of all spending units with fuller detail and analysis are on file in the State Auditors office and are open to public inspection AUDIT FINDINGS Unusual comments made in the individual audit reports excluding units of the University System by spending units are quoted as follows ADMINISTRATIVE SERVICES DEPARTMENT OF PRIVATE TRUST AND AGENCY FUNDS On June 30 1984 the Private Trust and Agency Funds had 1500 in accounts receivable which consisted of an overpayment to the Credit Union Reimbursement of this overpayment should be secured from the agency involved from the individual involved or from the person authorizing the disbursement Unrecovered overpayments are the responsibility of the person authorizing the disbursements Payments of Private Trust and Agency Funds should not be made in excess of withholdings or collections on hand for such paymentsGENERAL COMMENTS 19 AUDIT FINDINGS continued AGRICULTURE DEPARTMENT OP PRIOR YEARS FINDING UNSUPPORTED CHARGES TO FEDERAL GRANT The audit report for the year ended June 30 1983 called attention to a questionable payment of 5600 made by the Georgia Department of Agriculture to the U S Department of Agriculture Statistical Reporting Service under Contract Agreement No 3031100000 Subsequent to the close of the year under review a refund of 5600 was received from the U S Department of Agriculture Statistical Reporting Service and this refund will be reflected in the books and records of the Georgia Department of Agriculture in the next fiscal period SALARY OVERPAYMENT On March 30 1984 Mrs Rosemary Porter a former employee was overpaid 10969 for 263 days for which she had no accumulated leave As of June 30 1984 the Department of Agriculture and the Attorney Generals office had been unable to collect this overpayment COMMUNITY AFFAIRS DEPARTMENT OF IMPROPER EXPENDITURE In the year under review the Internal Revenue Service was paid 95249 for penalties due to late filing of U S Income Tax Expenditures of this nature are improper Reimbursement of the 95249 should be secured from the Internal Revenue Service or from the individual authorizing the disbursement Internal control procedures should be implemented to ensure that all remittances are made on a timely basis CASH MANAGEMENT During the period under review the Department of Community Affairs did not reconcile bank statements on a timely basis Prompt reconciliation of bank statements is essential for adequate internal control of cash ACCOUNTING AND MANAGEMENT DEFICIENCIES RELATIVE TO FEDERAL GRANTS Our examination included a study and evaluation of accounting and management controls and procedures applicable to Federal grant awards on a grant by grant basis This study and evaluation was directed primarily toward ascertaining requirements of the various Federal grantor agencies and the requirements set forth in Attachment P of OMB Circular A102 Deficiencies noted were 1 The grant award of the Appalachian Regional Commission Consolidated Technical Assistance Program provided for quarterly reimbursements to the Department of Community Affairs for costs incurred by the Department During the period under review the Department submitted only one request in June 1984 Quarterly reimbursement requests should have been submitted by the Department in order to minimize the use of State funds 2 Audit adjustments were required for several of the grants due to lack of coordination between the accounting and management sections of the Department in regard to expenditures deobligations and receipts being posted to incorrect funds Timely reconciliations between the two sections would enhance the accountability of these funds EQUIPMENT INVENTORY Our examination included a review of equipment inventory records of the Department of Community Affairs The following deficiencies were noted 1 There are excessive time lapses between the purchase of items and inclusion of the items into the inventory records 2 Certain equipment items purchased during the period were not recorded on the equipment inventory records 3 The location of many items was different from that indicated on the inventory records 4 Physical inspections and updating of inventory records are not performed on a regular basis Strict controls should be established to ensure prompt inclusion in the inventory records of all equipment purchased and a regularly scheduled physical inspection for updating of the records should be made GENERAL COMMENTS AUDIT FINDINGS continued CONSERVATION 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 1984 STATE REVENUE COLLECTIONS FUND LICENSING AND BOAT REGISTRATION UNIT INVESTIGATION The audit report for the year ended June 30 1983 called attention to cash shortages of 175000 discovered as the result of an investigation of the Licensing and Boat Registration Unit in Tucker Georgia In the year under review reim bursement of the 175000 was received from the Public Employees Blanket Bond No 80856866 and deposited by the Department of Natural Resources to the State Revenue Collections Fund as shown on Exhibit D of unit report QUESTIONABLE CHARGES TO FEDERAL GRANT The audit report for the year ended June 30 1982 called attention to questionable charges of 9454 on the Environmental Protection Agency Grant No 1004130812 The 9454 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 of 5317 on the Department of Commerce Grant No NA81AACZ098 In the year under review unsupported charges were submitted for reimbursement on the following grants Interior Department of the Fish and Wildlife Service Endangered Species Act of 1973 P L 93205 Endangered Plants Project Grant No E21 Grant No E23 7312 159072 166384 The 171701 is reflected as unearned reserve on Exhibit F of unit report CASH SHORTAGES UNICOI STATE PARK 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 Unicoi State Park The investigation resulted in the dismissal of an employee and revealed cash shortages of 1203662 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 the fiscal year ending June 30 1985 FISHERIES MANAGEMENT SOUTHCENTRAL REGIONAL OFFICE In the year under review an internal audit of the Petty Cash Fund of the Southcentral Regional Office of Fisheries Management at Waycross Georgia resulted in the dismissal of an employee and revealed cash shortages of 55901 Reimburse ment of the 55901 was secured from the individual involved and was deposited by the Department of Natural Resources to the Fisheries Management Petty Cash Fund GENERAL COMMENTS AUDIT FINDINGS continued CONSERVATION continued NATURAL RESOURCES DEPARTMENT OF continued SALES TAX PENALTY In the year under review the Department of Natural Resources paid 3438 penalty for late payment of sales tax Expenditures of this nature are improper Reimbursement of the 3438 should be secured from the Georgia Department of Revenue or from the individual authorizing the disbursement Internal control procedures should be implemented to ensure that all remittances are made on a timely basis DEFENSE DEPARTMENT OF INVENTORY OF SUPPLIES The audit report for the year ended June 30 1983 noted deficiencies in inventory controls of consumable supplies for repairs and maintenance of National Guard Armories In the year under review records and procedures were established to control these inventories Inventory test counts were made by the auditors during this examination and compared with the perpetual inventory records No errors were found that would materially effect the financial statements however in the future more attention should be given to the accuracy of physical counts EDUCATION EDUCATION DEPARTMENT OF EQUIPMENT INVENTORY Our examination included a review of equipment inventory records and established procedures of the Department of Education utilized in maintaining control of equipment inventory As a part of this review we made an effort to trace certain selected equipment purchases made during the year under review to the equipment inventory records We found that there was not a complete common identifying number recorded in both the Fiscal Accounting and Control System FACS and the State Property System Inventory Report In the limited time available we were unable to trace the selected items to the equipment inventory records The Department of Education should establish necessary procedures and strengthen controls to ensure that common identifiers are recorded in both systems and sufficient information is reflected on the equipment inven tory records to provide an adequate audit trail in conformity with generally accepted accounting principles PUBLIC TELECOMMUNICATIONS COMMISSION GEORGIA ACCOUNTING RECORDS Problems in the accounting function of the Commission that were encountered in the first year of operations continued in the year under review Sufficient internal accounting controls have not been implemented to ensure that the books and records are maintained on a current basis and necessary adjusting entries are recorded correctly in a timely manner Management should take immediate action to strengthen controls in the accounting function and to implement administrative procedures necessary for assurance that accounting controls are adequate and are functioning as desired Administrative procedures should include periodic review of the accounting function to ensure the books and records accurately reflect the financial position of the Commission at the close of each accounting period REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF PRIOR YEARS DEFICIT The audit report for the year ended June 30 1983 reflected that the Board of Regents of the University System of Georgia 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 In the year under review the individual units of the University System returned to the Board 82251285 which was the fund balances surplus of the institutions at June 30 1983 and 265990 which was the uncommitted Regents Scholarship Fund at the institutions at June 30 1983GENERAL 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 17628998 for the year ended June 30 1983 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 ACCOUNTING RECORDS Prior years audit reports stated that disbursements of the Employees Health Benefit SelfInsurance Program in 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 In the year under review Equitable did not provide the Board of Regents of the University System of Georgia with the additional adjustments needed in order for personnel of the Board to reconcile the bank account maintained at the Chase Manhattan Bank New York New York Accordingly we were unable to verify cash activity transacted for the fiscal period in the specified bank account which resulted in an unidentified difference between the bank and book balances at June 30 1984 of 87160210 as carried on the Analysis of Cash Balance Schedule 6 of unit report Because of the incompleteness of the accounting records presented for examination and the lack of internal accounting controls we were unable to satisfy ourselves by appropriate audit tests or by other means the accuracy of the cash receipts and disbursements as stated in unit report and as such we offer no opinion to the fairness with which they present the financial position of the Employees Health Benefit SelfInsurance Program at June 30 1984 Although instances of actual theft or embezzlement were not disclosed during the audit we were unable to state that losses could not have occurred The inadequacy of control systems and confusion of records create a situation where theft or embezzlement is possible and would not be readily detected LIABILITY SELFINSURANCE FUND A selfinsured program of professional liability insurance for its employees effective 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 1984 the fund balance of the Liability SelfInsurance Fund was 203423500 HUMAN RESOURCES DEPARTMENT OF MOTOR VEHICLE INVENTORY A comparison of motor vehicle purchases during the year under review to equipment inventory records disclosed that not all motor vehicle purchases were posted to the inventory Departmental procedures do not include controls to ensure that all purchases are posted to inventory recordsGENERAL COMMENTS AUDIT FINDINGS continued HUMAN RESOURCES DEPARTMENT OF continued MOTOR VEHICLE INVENTORY continued Due to the condition of the Motor Vehicle Equipment Inventory records we were unable to determine if the Department of Human Resources was in compliance with the number of motor vehicles authorized by the Supplemental Appropriations Act of 19831984 The Department of Human Resources should take action to ensure that an accurate motor vehicle inventory is maintained and updated on a timely basis Procedures should include periodic reconciliation of motor vehicle purchases reflected on the Departments accounting records to the motor vehicle equipment inventory Controls should also be implemented to ensure that the Department is in compliance with the number of vehicles authorized in the Appropriations Act GENERAL APPROPRIATIONS SPECIFIC PROVISIONS In the year under review the Department of Human Resources general appropriation included 4367750 00 as specific provisions under operations for the following purposes OPERATIONS For the Purchase of Clotting Factor for the Hemophilia Program For the Operation of a Hemophilia Program in Atlanta and Augusta For the Operation of the Rome Cerebral Palsy Center For the Statewide Program of PreNatal and PostNatal Care For Grant to Grady Memorial Hospital in Atlanta for Cystic Fibrosis Program For Payments to Georgia Building Authority for Maintaining the Grounds at the Roosevelt Warm Springs Institute For Acquisition of Equipment Drugs and Medical Treatment of Persons with Cystic Fibrosis over the Age of 21 For the Purpose of a ShortTerm Training Program in Alcoholism and Drug Abuse For the Purpose of Continuing the Work Experience Component at the Fort Yargo Group Home Program AMOUNT APPROPRIATED 10000000 10000000 14000000 387900000 4000000 500000 5000000 2000000 3375000 AMOUNT EXPENDED 10000000 10000000 14000000 387900000 4000000 500000 3585086 1993500 3375000 436775000 435353586 NONCOMPLIANCE WITH PAYROLL REGULATIONS In the audit report for the year ended June 30 1983 a total of 1864744 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 exception which had not been cleared were as follows Adams Bagwell Bailey Barker Bennett Bland Childers Ebbers Edge Etheridge Foreman Gilmore Greenway Henson Hester Ivie Jackson Johnson Jone s Jone s Kempson Kuser LeCroy Leegate Lewin Lewis Long Manley Mapp McNease Moats Karyn C Sonja B Brenda Marie Carolyn C Tim H Harold W Susan K Mary E Nancy R Wayne C Shirley J Linda Faye Michael Vale J Louise H Deborah L Claude D Ann Jeannine L Patricia Beverly D Hazel 0 Rickey L Daphne Linda M Arthur J Elaine Janet D Sara E Brenda E James L 50911 2783 9104 23092 9981 7166 23437 26259 10808 6600 20719 20672 7676 11270 8450 6435 22746 1000 3348 7000 113200 17696 427809 3339 7890 7306 3871 87750 23100 4150 67998GENERAL COMMENTS AUDIT FINDINGS continued HUMAN RESOURCES DEPARTMENT OF continued NONCOMPLIANCE WITH PAYROLL REGULATIONS continued Morgan Moye Newton Parke Reddick Reese Roberson Robinson Rowe Russell Solomon Southern Trawick West Wheeles Williams Wyatt Mary L Helen W Jean 0 Glaister A Billy Jerry L Jerry D Linda Faye Pamela M James Cary B Brandon Jr Etta M Grace F Phillip D Jeffrey James L 15381 13725 7764 28386 14467 16488 94446 42725 3256 2966 2016 22983 12959 58000 7092 5655 19887 1405084 Payroll exceptions reported for the year ended June 30 as follows 1984 which were unresolved at the conclusion of our examination were Aaren Armour Barkan Bass Bradshaw Bridges Brinson Cornell Crenshaw Davis Delaney Fox Gossett Harrison Hazinski Jackson Jeter Johnson Jones Lewis Lyons Pollard Rhode s Richards Rodriguez Shields Somers Smoot Thornton Wade Wilson Edith W Rosemary T Donna R Rickey A Betty C Kaye S Sara M Jennie S Marcus L Annie L Tommy Sharron L Linda F Cynthia Linda K Joan Sally B Michael E Leonard Zenkel Pamela W Patricia Deborah L Janie 0 Ricky R Barbara A Charles G Rickey Karen A Kathy H Lena M 40 11 57 39 12 84 65 14 69 66 588 24 39 14 56 33 313 38 19 34 812 43 173 0 9 24 77 260 25 216 35 1474 12 25 99 221 00 73 84 41 00 59 85 2279 74 62 58 37 09 13 29 10 24 83 59 178 80 403 00 56 59 45 54 2693 04 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 1983 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 1984 INVESTIGATION GEORGIA BUREAU OF MOTOR VEHICLES The Supplemental Appropriations Act for the fiscal year ended June 30 1984 provided for the Georgia Bureau of Investigation to have 289 motor vehicles At June 30 1984 the Bureau had 290 motor vehicles which was 1 more than authorized by the ActGENERAL COMMENTS AUDIT FINDINGS continued JUDICIAL SYSTEM SUPREME COURT The accounting records of the Supreme Court of Georgia were deficient in that a general ledger was not utilized to summarize transactions on an ongoing basis Appropriate action should be taken to implement use of a general ledger as an integral part of the accounting process Account classification within the general ledger should be established in accordance with the Accounting Procedures and Instructions manual issued by the State Auditors office SUPERIOR COURTS PRIOR YEARS FINDING SALARY OVERPAYMENT The audit report for the year ended June 30 1982 showed an account receivable for S28173 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 CURRENT YEARS FINDING SALARY OVERPAYMENT In the year under review a salary overpayment of 3810 was made to Ms Margaret R Miller Reimbursement of 3810 was secured after the close of the fiscal year and will be reflected in the audit report for the year ending June 30 1985 MEDICAL ASSISTANCE DEPARTMENT OF MEDICAID MANAGEMENT INFORMATION SYSTEM STATISTICAL SAMPLE RESULTS The Department of Medical Assistance is operating under a medicaid plan which has been approved by the Federal Government As a part of this plan a computerized Medicaid Management Information System has been established and is utilized to pay Medicaid Benefits Claims expense which is processed through this system is posted to the Fiscal Accounting and Control System FACS through a computerized interface program As a part of our audit a monetary precision materiality sample stratified random sample drawn from different monetary strata which exist within the population under review was used to test the accuracy and validity of the adjudicated claims paid nursing homes excluded of the Medicaid Management Information System for the fiscal year ended June 30 1984 as these claims appeared within the subsystem The results of this sample disclosed twentythree 23 overpayments and two 2 underpayments out of the 623 claims examined The following types of errors occurred 1 Overpayments to Physicians 2 Overpayments on Drug Claims 3 Overpayment to Institutions 4 Overpayments on Medicare Crossover Claims 5 Underpayment to a Physician 6 Underpayment on Drug Claim The assurance of reliability statement which was attributable to this sample at the initial design was as follows If all underlying source documentation and substantiation for each claim randomly drawn is properly examined and found to be error free then there is a 95 probability that the population does not include more than 137720700 in claims which are in error by any amount out of a total population amount of 27544143376 for the period July 1 1983 through March 31 1984 Based upon the 25 monetary errors discovered an evaluation of the sample has been computed and the revised reliability statement is as follows All underlying source documentation and substantiation for each sampling unit randomly drawn has been properly examined Those items with audit findings have been evaluated by the sample routine Consequently there is a 95 probability that the population described above would contain an estimated 377616641 in claim benefit payments which are in error by any amount Moreover there is a 95 probability that the true value of this estimate could be as much as 684307098 which amount is the adjusted upper precision limit of the estimateGENERAL COMMENTS AUDIT FINDINGS continued MEDICAL ASSISTANCE DEPARTMENT OF continued MEDICAID MANAGEMENT INFORMATION SYSTEM continued STATISTICAL SAMPLE RESULTS continued We believe that the errors found in our sample as a result of this audit provide material evidence of serious deficiencies and inadequacies which exist in the present Medicaid Management Information System These deficiencies and inadequacies exist in three subject areas accounting internal control system auditability and system security Specific weaknesses in the design and operation of the present system and suggested corrective actions have been communicated to the Department of Medical Assistance Our audit reports of previous years have commented upon these same deficiencies and inadequacies INSTITUTIONAL CLAIM PAYMENT METHODOLOGY 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 was periodically determined by independent auditors acting as agents for the Department of Medical Assistance Cost settlements were then initiated between the Department of Medical Assistance and the indivi dual providers based on the findings disclosed in those examinations From our audit standpoint however the following problems were apparent from the cost settlement procedure described above 1 Cost settlements are determined by agents of the Department of Medical Assistance from the limited scope examinations or desk reviews of the institutional cost reports which 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 involved 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 As the Institutional claim payment system is currently administered the Department of Medical Assistance does not record in the individual base record the case utilization count of the institution as each transaction occurs The utilization count is necessary to confirm that the proper rate was used for the claim payment The Department of Medical Assistance accounting personnel have been informed of the need of corrective action On September 23 1983 the Department of Medical Assistance entered into a contractual agreement with The Computer Company located in Richmond Virginia for the operation of the Georgia Medicaid Management Information System This agreement provides for claims processing operations by The Computer Company to begin on July 2 1984 Therefore subsequent operations of the system are under contract and those specific weaknesses in the design and operation of the system which have been communicated to management of the Department of Medical Assistance are to be corrected under terms of the contract At June 30 1984 there were material cost settlements pending under the old reimbursement system for the calendar year 1982 Management of the Department of Medical Assistance advises that most of these settlements should be completed by June 30 1985 Because of the known errors existing within the system design and internal control of the Medicaid Management Informa tion System at June 30 1984 and the unrecorded receivables and payables outstanding that may arise as a result of the cost settlement process under the old reimbursement system we do not feel that sufficient competent evidential matter was obtain able during the course of our audit to enable the Department of Audits to render an unqualified opinion on the financial transactions of the Medicaid Management Information System for the period under reviewGENERAL COMMENTS 27 AUDIT FINDINGS continued MEDICAL ASSISTANCE DEPARTMENT OF continued RECOVERY OF OVERPAYMENTS During the year under review the Department of Medical Assistance recovered 73178511 from physicians for prior year overpayments Of the 73178511 recovered 48800394 represented the Federal share of such overpayments however since the Department reimbursed the Federal Government for the Federal share of these overpayments in the prior year the total amount recovered has been credited to appropriate State surplus accounts CARRYOVER FROM PRIOR YEAR At July 1 1983 the Department of Medical Assistance had a reserved fund balance for State funds of 2784237912 During the year under review the Department did not carry this reserve forward into the 1984 funds available which materially understated the Departments financial statements BANK RECONCILIATIONS At the close of the fiscal year ended June 30 1984 twentytwo 22 book errors in excess of 1000000 each were on the Departments bank reconciliations These errors included items dating from July 1981 and amounted to 885848043 in gross adjustments The Departments supervisory accounting personnel should review bank reconciliations monthly and any book errors should be corrected immediately NONCOMPLIANCE WITH PAYROLL REGULATIONS As of June 30 1984 there were 204102 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 Brown Shirley A Dew Raymond S Harrell Alicia Leary Michele D McLamore Kim Morgan Mary H Pajella Deseree Young Donald W 1982 1980 1984 1980 1982 1984 1984 1980 27108 22875 3760 11900 48100 13678 55181 21500 204102 Efforts should be continued to resolve these exceptions SUMMARY Accounting errors disclosed by examination failures to record material financial events and unrecorded adjustments for errors disclosed by bank reconciliations indicate weaknesses exist within the Departments administrative procedures and internal accounting controls Management should initiate appropriate action necessary to strengthen controls and establish administrative procedures necessary to ensure that accurate financial records are maintained on a continuing basis 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 Rehabili tation Director of Corrections at 3250000 per year Mr Ellis C MacDougall who at this time was the 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 MacDougalls repayments of principle and interest accrued is listed belowGENERAL COMMENTS AUDIT FINDINGS continued OFFENDER REHABILITATION DEPARTMENT OF continued PRIOR YEARS FINDINGS continued SALARY OVERPAYMENT MR ELLIS C MACDOUGALL continued Total Amount of Overpayment Accrued Interest Less Repayments for Fiscal Years Ended June 30 1981 June 30 1982 June 30 1983 June 30 1984 990008 499563 212859 283812 236 510 307463 1489571 1040644 448927 Balance Due at June 30 1984 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 disbursement of the Budget Fund A letter dated June 20 1979 from David C Evans Commissioner of the Department of Offender Rehabilitation to Mr John C Walden Assistant Attorney General requested legal assistance in recovering the S75497 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 PERSONNEL BOARD STATE MERIT SYSTEM OF PERSONNEL ADMINISTRATION 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 report PUBLIC SAFETY DEPARTMENT OF NONCOMPLIANCE WITH PAYROLL REGULATIONS At June 30 1984 the following payroll audit exceptions reported by the State Personnel Board Merit System of Personnel Administration Employees Services Division remained unresolved mtmGENERAL COMMENTS AUDIT FINDINGS continued PUBLIC SAFETY DEPARTMENT OF continued NONCOMPLIANCE WITH PAYROLL REGULATIONS continued NAME Barry Bishop Canady Chastain Dixon Kirk Murdock Shanks Sikes Walker Wheeler Darlene Donna S James J William D James A Jimmy W Faye Johnathon K Deborah A Paul M Jr Horace J FISCAL YEAR 1980 1984 1983 1984 1984 1984 1983 1984 1984 1984 1984 1584 4557 39650 7650 8050 8650 27450 2000 4150 27750 12075 134452 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 1984 no reimbursements had been received The Department should continue its efforts to collect these payments FEES FOR CONVICTION REPORTS PAID TO CLERKS OF COURTS Section 40553 of the Official Code of Georgia provides that every court having jurisdiction over offenses committed under any law of the state or ordinance adopted by a local authority regulating the operation of motor vehicles on highways shall forward to the Department of Public Safety within ten days after the conviction of any person in such court for a violation of any such law a uniform citation form This section further provides that the Department of Public Safety shall pay to the clerk of the court forwarding the report 25C for each report forwarded In the year under review the Department of Public Safety paid 19725150 to the clerks of various courts within the state for conviction reports forwarded An opinion of the Attorney General dated November 1 1979 states that clerks of the courts are not authorized to retain such fees paid when the clerk of the court is on a salary basis of compensation but such fees should be paid into the treasury of the governing entity Audit procedures utilized in our examination disclosed several instances where checks issued by the Department of Public Safety for such fees were made payable to the individual serving as clerk of the court and such checks were cashed by the individual or deposited to the personal account of the individual serving as clerk of the court In those instances which came to our attention where fees have apparently been retained by the clerk of the court the proper officials of the counties and municipalities have been informed We have also made available to the proper officials of the counties and municipalities photo copies of such checks issued with endorsement thereon to aid them in resolving this issueGENERAL COMMENTS AUDIT FINDINGS continued PUBLIC SERVICE COMMISSION As part of the examination of the fiscal year ended June 30 1984 audit tests were made to determine the accuracy of the physical equipment inventory records of the Public Service Commission The inventory list for equipment had not been updated to include all equipment purchased during the fiscal year However as of the date of this audit the Commission was in the process of taking a complete physical equipment inventory to update all inventory records It is recommended that the Commission revise inventory controls to include procedures to update inventory records for all new purchases on a continuing basis REVENUE DEPARTMENT OF PRIOR YEARS FINDINGS MOTOR FUEL TAX UNIT No change was made in this period of the 6 961040 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 reports for the years ended June 30 1982 and June 30 1983 remained unresolved at June 30 1984 Efforts should be continued to resolve this exception MOTOR VEHICLE TAX UNIT State revenue collections from the Motor Vehicle Division as shown 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 21022337 are shown on page 3 of Schedule 13 of unit report In order to reconcile the Motor Vehicle Division Activity with funds transmitted to the Department of Administrative Services Fiscal Division the following procedures should be implemented in the Motor Vehicle Division 1 The cash receipts journal should be reviewed periodically to ensure that funds are classified correctly Total deposits in the cash receipts journal should be reconciled to the central accounting office on a monthly basis 2 The Motor Vehicle Division should resume preparation of the financial reports which were pre pared through the fiscal year ended June 30 1983 The information generated on these reports should be reconciled with the cash receipts journal These reports will provide information necessary to reconcile the Motor Vehicle Divisions computer run activity as reported in Schedules 14 and 15 of unit report to funds transmitted to the Department of Administrative Services Fiscal Division The financial reports should be prepared beginning in July 1984 and should be compiled on a monthly basis 3 Documents in process as posted to the ledger should be reconciled to documents on hand each month 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 2900591508 which had not been recorded in the system in the fiscal year ended June 30 1984 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 1984 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 Tanner Whitehead Mildred S Mildred S Betty Z FISCAL YEAR 1980 1981 1980 AMOUNT 167149 66424 7702 241275 Efforts should be continued to resolve these exceptionsGENERAL COMMENTS AUDIT FINDINGS continued SECRETARY OF STATE continued 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 Fulton County Superior Court of the State of Georgia In the prior year restitution of 200000 was received from the Fulton County Court and a settlement of 125000 was received from the bonding company In the year under review restitution of 19500 was received from the Fulton County Court and this amount is shown on Exhibit B of unit report GENERAL A special audit has been conducted by the State Auditors office on the Archives and Records Division of the Secretary of State covering the period July 1 1982 through October 31 1983 This audit is on file in the State Auditors office TRANSPORTATION DEPARTMENT OF GENERAL APPROPRIATIONS SPECIFIC PROVISOS In the year under review the Department of Transportations general appropriation included 125000000 as specific provisions under capital outlay for the following purposes CAPITAL OUTLAY For Paving state and Local Schools and Institutions For Paving State Parks and Historic Sites AMOUNT APPROPRIATED 75000000 50000000 AMOUNT EXPENDED 75000000 49999960 125000000 124999960 CHANGE IN ACCOUNTING SYSTEMS On July 1 1983 the Department of Transportation implemented two new accounting systems designed for utilization by all agencies of State government These systems Fiscal Accounting and Control System FACS and Cost Accounting Management System CAMS were designed and are administered by the Department of Administrative Services The management of the Department of Transportation is responsible for the proper use and adaptation of these systems to meet its specific needs During the year under review the Department of Transportation encountered various startup problems with these account ing systems These problems were primarily due to the accounting staff being unfamiliar with the new systems Management is aware of problems disclosed by this examination and action has been initiated to resolve the problems during the subse quent fiscal yearCOMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS OF ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM JUNE 30 1984COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS OF ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM JUNE 30 1984 GOVERNMENTAL FUND TYPES ASSETS Cash in Banks on Hand and Time Deposits Investments at Cost Accounts Receivable 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 S 2381451948 74439636273 2670742892 STATE REVENUE DEBT BUDGET COLLECTIONS SERVICE 105175539 49 S 183874367 21408 58 28647671 ti 790820702 79 12578939 60 679642449 04 364144 72 Total Assets S 79491831113 S 158858177564 S 183874367 52866908003 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 1985 Appropriation to Department of Transportation Designated for 1985 Appropriation to Peace Officer and Prosecutor Training Fund 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 104795133606 67964244904 2670742892 67964244904 107465876498 S 468078980 554086356 4010602173 6494818700 51392301066 1560500 1560500 183874367 2865347503 11527586209 51392301066 183874367 2865347503 Total Liabilities and Fund Equity S 79491831113 S 158858177564 S 183874367 S28 66908003 The accompanying notes are an integral part of these financial statementsCOMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS OF ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM JUNE 30 1984 ACCOUNT GROUPS FIDUCIARY FUND TYPES GENERAL FIXED ASSETS GENERAL LONGTERM TOTALS CAPITAL PUBLIC TRUST PRIVATE TRUST AND AGENCY Memorandum Only DEBT 1984 1983 2634242 48086213085 24824430872 29975518897 471965950752 9417742328 116941 113153196728 S 85998299321 69632667451 579245873067 498544 548341 2865347503 97038652497 88499929548 1257893960 70634987796 36414472 113153196728 2865347503 97038652497 112654661735 854469533 59265192257 106931641 92500393141 1775777506 97119222494 S 29978153139 S 529469906165 S 24824547813 S 113153196728 S 99904000000 1038730594892 S 932453864099 1026640149 502940225 1026640149 502940225 S 113153196728 106324713980 107245266714 70634987796 59265192257 1560500 1560500 99904000000 99904000000 98895000000 99904000000 276865262276 265407019471 113153196728 92500393141 468078980 00 29978153139 528443266016 24321607588 29978153139 528443266016 24321607588 113153196728 554086356 4010602173 6494818700 51392301066 183874367 2865347503 29978153139 528443266016 24321607588 00 2159061575 00 63017691408 120817855 1775777506 41450681188 446391109335 19631312620 761865332616 667046844628 29978153139 S 529469906165 24824547813 S 113153196728 99904000000 1038730594892 932453864099COMBINED STATEMENT OF CHANGES IN FUND BALANCES ALL GOVERNMENTAL FUND TYPES OF ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM YEAR ENDED JUNE 30 1984COMBINED STATEMENT OF CHANGES IN FUND BALANCES ALL GOVERNMENTAL FUND TYPES ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM YEAR ENDED JUNE 30 1984 FUND BALANCES JULY 1 198 3 Reserved ADDITIONS 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 DEDUCTIONS Due to Other Funds Midyear Adjustment Reserve Revenue Shortfall Reserve Unreserved Fund Balance Surplus Returned to General Fund Fund Balances Carried Over from Prior Year as Funds Available 2159061575 S 2670742892 63017691408 17864433757 8856843317 72538809825 11527586209 2159061575 2159061575 54674376068 2670742892 953581452 62675442066 66299766410 FUND BALANCES JUNE 30 1984 11527586209 51392301066 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 1984 STATE REVENUE COLLECTIONS DEBT SERVICE CAPITAL PROJECTS TOTALS Memorandum Only 120817855 51775777506 41450681188 108524029532 106152272623 183874367 183874367 S 2865347503 2865347503 29978153139 29978153139 00 2670742892 17864433757 114423028151 1241133260 00 3137076004 107556663812 99229337286 S 111934873076 120817855 120817855 1775777506 1775777506 41450681188 41450681188 00 2670742892 953581452 108181780190 111806104534 1241133260 00 2494472586 105827510321 109563116167 183874367 2865347503 29978153139 95947262284 S 108524029532 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 1984COMBINED STATEMENT OF REVENUES EXPENDITURES AND TRANSFERS ALL GOVERNMENTAL FUND TYPES OF ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM YEAR ENDED JUNE 30 1984 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 Revenue Sharing All Other Contributions from Public Trust Funds Operating Earnings from Fees Rents and Sales for Services Total State Revenue Receipts 5204624018 161972368309 492193008 19022076 718987774 498915970 50161707772 219067818927 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 Bond and Defeasance of Bonds Total Other Financing Sources Uses 95764577626 92814031378 265317842328 36874718323 1475395122 1088952985 918209330 2094867996 5040280714 2571139240 4411738820 31874596962 45466178198 4378879874 14522559272 604613968168 2159061575 953581452 1395316017000 401060217290 00 385546149241 62675442066 395316017000 93500000 8856843317 458084959066 EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES i56843317 72538809825 The accompanying notes are an integral part of these financial statementsCOMBINED STATEMENT OF REVENUES EXPENDITURES AMD TRANSFERS ALL GOVERNMENTAL FOND TYPES 43 ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM YEAR ENDED JUNE 30 1984 STATE REVENUE COLLECTIONS 390185586860 429155872 3991134033 6517397037 401123273802 DEBT SERVICE 645483035 CAPITAL PROJECTS TOTALS Memorandum Only 395390210878 00 00 161972368309 492193008 19022076 429155872 00 8669908354 498915970 56879348519 645483035 3314303512 200243710 3514547222 624351122986 590118948839 351655356738 103561800 2000000000 175853040855 901043419 16489532 395687429 4536818 12505698338 527642347 46155891563 00 S 14522559272 11594500000 8052931875 29299900 227508303 20425295284 95764577626 S 92814031378 265317842328 36904018223 1475395122 1088952985 918209330 2094867996 5040280714 2571139240 4411738820 32102105265 65891473482 4378879874 00 11594500000 8052931875 89224163489 921951 457360 354719 13556 6581 9711 13517 44062 17262 43292 282699 822889 52331 77900 86482 81392 56999 54526 35325 33733 06414 76513 98374 17501 34683 78050 00 7382000000 8037885750 401123273802 5124872603 20682103487 630420944258 608637787131 4479389568 17167556265 6069821272 18518838292 120817855 5 1401060217290 1775777506 1400939399435 5568959565 7344737071 1 41450681188 12603500000 276740000 5662459565 1522752219 1 108181780190 953581452 00 00 12603500000 276740000 00 5662459565 5662459565 1522752219 105827510321 2494472586 00 00 19590000000 00 232620000 2627758089 2627758089 1603860803 47145709404 120492849423 126075502104 183874367 2865347503 S 29978153139 114423028151 S 107556663812mmmmmmALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM NOTES TO FINANCIAL STATEMENTSALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM NOTES TO FINANCIAL STATEMENTS JUNE 30 1984 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 589 of Georgia Laws 1984 as approved February 7 1984 by the General Assembly of Georgia which is referred to in this report as the Supplemental Appropriations Act of 19831984 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 47 NOTES TO FINANCIAL STATEMENTS JUNE 30 1984 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 1985 APPROPRIATION TO DEPARTMENT OF TRANSPORTATION The Fund Balance reserved and designated for 1985 Appropriation to Department of Transportation represented the excess of actual Motor Fuel Tax collections for the year ended June 30 1984 over the estimated Motor Fuel Tax collections budgeted for fiscal year ended June 30 1985 This reserve was established in compliance with Article III Section IX Paragraph VI subsection b of the State Constitution 2 DESIGNATED FOR 1985 APPROPRIATION TO THE PEACE OFFICER AND PROSECUTOR TRAINING FUND The Fund Balance reserved and designated for 1985 Appropriation to the Peace Officer and Prosecutor Training Fund was established in compliance with Act No 451 of the 1983 Georgia Laws This Act provides that An amount equal to all funds remitted as provided in Code Section 152174 in the immediately preceding year shall be appropriated to fund law enforcement or prosecutorial officers training or both and activities incident thereto 3 MIDYEAR ADJUSTMENT RESERVE The Fund Balance reserved for Midyear Adjustment Reserve was established in compliance with Act No 1423 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 4 REVENUE SHORTFALL RESERVE The Fund Balance reserved for Revenue Shortfall Reserve was established in compliance with Act No 901 of the 1976 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 three percent of the net revenue collections of such fiscal year to the extent that such surplus is available therefor 5 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 the 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 TransfersALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM NOTES TO FINANCIAL STATEMENTS JUNE 30 1984 OTHER FINANCIAL NOTES continued shown as reductions to income on the statement of Cash Receipts and Disbursements of the Construction Fund of the Georgia State Financing and Investment commission are shown under other Financing Sources Uses of the Capital Projects Fund on the Combined Statement of Revenues Expenditures and Transfers as transfers to other funds and to various authorities for advance retirement of bonds and defeasance of bonds 6 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 45000 remain under the old benefits plan At June 30 1984 the contribution of members remaining under the old benefits plan was computed at 4 on the first 420000 of annual salary and 7 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 11 34 of annual salary At June 30 1984 there were approximately 8000 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 16 12 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 member ship 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 223 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 140000 members who contribute 6 of their salaries The State currently contributes 1323 of State salaries and the local boards of education contribute 1271 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 24700 active members who contribute 400 each per month for nine months of the year In the current year the State contributed 1238700000 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 1984 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 120 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 117 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 42 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 7 SICK LEAVE AND ANNUAL LEAVE Except for employees of the Superior Courts of Georgia all regular state employees of State Departments Bureaus etc earn one and onequarter 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 Except for employees of the Superior Courts of Georgia all regular State employees of State Departments Bureaus etc earn one and onequarter 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 one and onehalf days per month annual leave and those employees with service in excess of ten years earn one and threequarter days per month annual leave Except for certain employees of the Judicial System and employees of the State Soil and Water Conservation Committee employees earning annual leave on this basis may accrue up to fortyfive days of annual leave and are paid for unused accumulated annual leave upon retirement or termination of employment Employees of the Superior Courts of Georgia do not earn sick or annual leave because the Courts have not adopted a policy to provide for the earning and accumulation of leave for court employees Policy of the Supreme Court of Georgia limits maximum accumulation of annual leave to the amount of leave the employee is eligible to earn in the current calendar year and employees are paid for unused accumulated leave upon retirement or termination of employment The policy of the Prosecuting Attorneys Council of Georgia and the policy of the state Soil and Water Conservation Committee limit maximum accumulation to thirty days of annual leave and provide for payment for unused accumulated leave upon retirement or termination of employmentALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM NOTES TO FINANCIAL STATEMENTS JUNE 30 1984 OTHER FINANCIAL NOTES continued On June 30 1984 the unrecorded consolidated estimated liability of all State Departments Bureaus etc amounted to 7982408872 for accumulated annual leave Funds are provided in the appropriations to State Departments Bureaus etc each year to cover the cost of annual leave of terminated employees Certain employees who retire with one hundred and twenty days or more of forfeited sick and annual leave are entitled to additional service credit in the Employees Retirement System of GeorgiaSTATE REVENUE RECEIPTS52 SUMMARY OF STATE REVENUE RECEIPTS Taxes Fines and Forfeits Property Tax General Property Tax Utility Property Tax Intangibles Estate Tax Financial Institutions Business Occupation 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 14 129 213 49 13 171 722 67 1 816 154 86 1 704 646 63 289 343 66 200 204 65 13 715 897 76 11 864 524 03 2 474 224 30 OU 1779 551 713 82 1580 885 114 53 267 034 169 04 251 349 458 39 38 290 149 11 37 721 268 13 54 975 420 54 52 278 356 89 12 393 935 30 11 621 878 84 87 810 678 76 88 016 300 57 1504 304 316 42 1308 723 801 hi 1 868 043 97 1 831 337 41 79 417 021 82 67 674 532 89 4 741 633 75 4 645 059 94 56 627 232 92 53 205 909 23 5 720 124 00 4 883 179 75 4 822 371 00 4 453 498 50 1 195 770 42 1 178 480 85 10 184 212 42 9 619 767 7b 10 986 582 07 10 014 951 66 696 048 33 777 213 49 857 851 02 732 358 94 395390210878 351655356738 Grants from U S Government Education Health Public Assistance and Relief Recovery of Advanced Construction Funds Revenue Sharing Transportation Agricultural and Natural Resources Development Total Grants from U S Government 25094325798 27115872220 69070355415 00 00 26516472632 14175342244 25313441513 23804261276 71274679433 2000000000 103561800 45956966499 9503692134 161972368309 177956602655 Grants from Counties and Cities Highways Agricultural and Natural Resources Development Other Total Grants from Counties and Cities Donations for Operations Rents on Investment Properties Interest State Funds Revenue Sharing Funds Total interest Contributions from Public Trust Funds 399699408 92493600 4 921 930 08 S s 190 220 76 4 291 558 72 s 86 699 083 54 00 8669908354 498915970 808549819 92493600 901043419 16489532 395687429 12505698338 4536818 12510235156 527642347 Operating Earnings by Fees Rents and Sales for Services General Governmental Services Protection Services Health Services Development Agricultural and Natural Resources Services Highway Services Hospital Services Educational Services Correctional Services Recreational Services Total Operating Earnings 28271880797 3715873772 6745885272 950059640 5354332987 9670041124 883903518 589733855 697637554 23721560460 2572769604 6134350280 746356669 1594982400 9142841484 1153550105 465468455 624012106 56879348519 S 46155891563 Total State Revenue Receipts S 624351122986 S 590118948839DETAIL OF STATE REVENUE RECEIPTS BY CLASS YEAR ENDED JUNE 30 1984 General Property 1984 and Prior Years Levies and 1984 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 Financial Institutions Business Occupation Tax Income Tax Corporations Returns Additional Tax Interest and Penalties Estimates on Taxes Refunds Individuals Returns Additional Tax Interest and Penalties Estimates on Taxes Fiduciary Returns Withholding Tax Refunds Sales Motor Fuel Net to State Allowance Retained by Taxpayer Refunds to Motor Carriers Refunds to Retailers Act 1947 Refunds to Others Sales Alcoholic Beverage Stamps Refunds Sales Beer Sales Wine Sales Cigar and Cigarette Collecting Fees Retained at Source Refunds Sales 3 Sales and Use Regular Collecting Fees Retained at Source Interest and Penalties Refunds Motor Fuel Collecting Fees Retained at Source Interest and Penalties Refunds Sales Industrial Loan Company Tax Sales Insurance Premium Tax Business License Alcoholic Beverages Domestic Producers Foreign Producers Retailers Penalties Refunds Wholesalers Business License Beer Brewery Permits Retailers Penalties Refunds Wholesalers Penalties 1322222728 29072561 55402545 6832810 609295 3 135453126945 4023088604 584297288 321347854 10349424282 316800032 27811210 2768865 38754000 705000 20000 68098000 1577500 10000 1412921349 181615486 5980479 21683084 1270803 1411654692 40064916 J 6017731751 31063462949 5732585237 i 14850151379 16092431696 426796435 144186281149 28949098740 31348609463 146606561919 27021449705 195373448 374645895 124218430 14541924 3831244966 2230055 8521785182 259468075 185381 139739164983 00000 50000 10691266659 400000 1160000 39439000 4400000 300000 69665500 4850000 1600517314 22953887 1371589776 247422430 177955171382 26703416904 3829014911 5497542054 1239393530 8781067876 150430431642 186804397 7941702182 45399000 74815500DETAIL OF STATE REVENUE RECEIPTS BY CLASS YEAR ENDED JUNE 30 1984 TAXES continued Business License Mine Domestic Importers Manufacturers Retailers Penalties Refunds Wholesalers Penalties Business License Cigar and cigarette Manufacturers Representatives Vending Machine Dealers Wholesalers 47518500 897500 10000 4200000 25000 390000 200000 48406000 4225000 S 169000 46000 770000 Business License Fish Dealers Fishing and Boats Commercial 922500 11189375 Business Business Business Business Business Business Business Business License License License License License License License License Trappers Dealers Miscellaneous Game and Fish Quail Breeders Insurance Agents Adjusters Bingo Industrial Loan Companies Private Employment Agencies For Sale of Checks Motor Vehicle Registration NonBusiness License Other Revenue Tag Department Fees Retained by Tag Agents NonBusiness License Title Registration Fees Retained by Tag Agents Auto Drivers Motor Boat Registration Hunting and Fishing NonBusiness License NonBusiness License NonBusiness License 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 D S GOVERNMENT Administrative Services Department of Agriculture Department of Community Affairs Department of Comptroller General Defense Department of Education Department of for Educational Research and Improvement Education Department of for Elementary and Secondary Education Education Department of for Food and Nutrition Services Education Department of for special Education and Rehabilitative services Education Department of for Vocational and Adult Education Education Department of Other Forestry commission Georgia Governor office of the Human Resources Department of for Mental Health and Youth Development Institutions Human Resources Department of for Public Assistance and Child Welfare Human Resources Department of for Social Rehabilitation Services Public Health Services and Other Human Resources Department of for Vocational Rehabilitation 5347131250 88122492 227469550 551238500 20773900 942516742 75904500 18335161 29531404 21738268 53221000 985000 12111875 3802500 892500 187500 251012200 2450000 27260000 1350000 676300 5662723292 572012400 482237100 119577042 1018421242 1098658207 85785102 69604833 395390210878 1067604 366216658 10403049944 86198626 604087215 157076553 9035402988 10544942251 2986127672 2181110955 185882772 134788853 704186131 782582549 18324214721 20680675880 5652613791DETAIL OF STATE REVENUE RECEIPTS BY CLASS YEAR ENDED JUNE 30 1984 GRANTS FROM U S GOVERNMENT continued 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 Public Telecommunications Commission Georgia Secretary of State Soil and Water Conservation Committee State Transportation Department of for Defense Access Roads Department of for Appalachia Development Department of for Bridge Replacement and Rehabilitation Department of for Highway Planning and Research Department of for Hazard Elimination Department of for Interstate Highways Department of for Primary Roads for Railroad Highway Crossing for Secondary Roads for Urban Systems for Urban Mass Transportation 7971029 Tran sportation Transportation Transportation Transportation Tran sportation Transportation Transportation Transportation Transportation Transportation Transportation Veterans Service Department of Department of Department of Department of Department of Other State Department of 89 293 68727 436253 16663 644 648 194 37 132 11 10215 5302 29052 2958 3738 79598 71899 2732 24809 24880 4224 5751 2481 31253 12589 02295 19376 43390 39525 97022 54222 82607 59065 39118 56621 90271 28283 08591 68505 97373 28943 96131 18039 51164 99383 29328 19023 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 Public Telecommunications Commission Georgia Total Donations for Operations RENTS ON INVESTMENT PROPERTIES Atlanta Newspapers Incorporated Consolidated Atlanta Properties Coosa Valley Livestock Dennis Robert F and Peggy K Fairco Properties Incorporated Golden Isles Marina Henry County Board of Education Livingston Bess B Estate of Massell Ben J Estate of Mathis Edwin B Omni Ventures Peachtree Plaza Hotel Pelham Development Corporation Seaboard System Railroad Incorporated 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 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 Human Resources Department of 161972368309 92493600 399699408 492193008 882 15154991 1830793 50000 1985410 19022076 1320000 15184725 802000 1250000 12537033 300000 16000000 1800000 5791665 292500 5778800 30136300 800000 332947949 1030400 160000 344500 750000 180000 1750000 429155872 3993270995 387263 3314303512 645483035 55703776 12441 t iIL7TT DETAIL OF STATE REVENUE RECEIPTS BY CLASS YEAR ENDED JUNE 30 198 4 INTEREST EARNED continued Offender Rehabilitation Department of Personnel Board state Merit System of Personnel Administration Regents of the University System of Georgia Board of Student Finance Commission Georgia Total Interest Earned CONTRIBUTIONS FROM PUBLIC TRUST FUNDS District Attorneys Retirement Fund District Attorneys Retirement System Employees Retirement System Legislative Retirement System Georgia Public School Employees Retirement System State Employees Assurance Department Subsequent Injury Trust Fund Superior Court Judges Retirement Fund of 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 Industry and Trade Department of Judicial System Supreme Court Court of Appeals Superior Courts Administrative Office of the Courts Appellate Court Reports Sales Court Reporting of the Judicial Council Board of Judicial Administrative Districts Georgia Magistrate Courts Training Council Georgia Labor Department of Law Department of Regular Sales Act Personnel Board State Merit System of Personnel Administration Revenue Department of Secretary of State Teachers Retirement System Transportation Department of Workers Compensation State Board of Total Earnings General Governmental Services EARNINGS PROTECTION SERVICES Airport Fees Architects Examining Fees Assessments on Insurers for Workers compensation Board Auctioneers Examining Fees Bank Examining and Investigation Fees Bar Examination Fees Billboard Permits Outdoor Advertising Building and Loan Association Examining and Supervision Fees Cemetery Fees Construction Industry Examining Fees Corporation Charter Fees Corporation Fees Credit Union Examining and Supervision Fees Election Qualifying Fees Engineers Examining Fees Feed Inspection Fees Fertilizer Inspection Fees 499563 645131558 13939017 1177194 8669908354 10877998 2736900 134728503 2505900 16805250 8029600 30601249 36253261 7289664 244547345 4540300 498915970 8306806353 108267306 583280 13614427 20918841 5024446 168000000 22297000 200374710 7500 30964660 257302477 22922505 9928770 236545 492856 1014897 1876568 4231320 3342905 244930980 47922202 1505016 17000137265 1580010999 17762916 1000000 197780047 2624006 28271880797 1 139 4500 57 3073 130 375 12 26 678 1101 991 301 5 110 35 598 08000 47700 63209 81711 16400 32620 06600 03500 20000 87300 31010 71220 86359 88800 73700 05704 23683DETAIL OF STATE REVENUE RECEIPTS BY CLASS YEAR ENDED JUNE 30 1984 EARNINGS PROTECTION SERVICES continued 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 Peace Officer and Prosecutor Training Fund Fees Polygraph Examining Fees Private Detectives Examining Fees Public Accountants Examining Fees Public Safety Department of Real Estate Agents Examining Fees Safety Fire Prevention Fees Securities Issuers Dealers and Agents Fees Trademarks Used Parts and Used Car Dealers Examining Fees Veterinarians Examining Fees Warehouse License and Inspection Total Earnings Protection Services EARNINGS HEALTH SERVICES Ambulance License Fees Athletic Trainers Examining Fees Barbers Examining Fees Chiropractors Examining Fees Cosmetology Examining Fees Dairy and Veterinary Inspection Fees Dentists Examining Fees Funeral Service Examining Fees Hearing Aid Examining Fees Home Health Care License Fees Human Resources Department of Laboratory License Fees Medical Assistance Department of Medical Examining Fees Nursing Home Fees Occupational Therapy Fees Optometrists and Opticians Examining Fees Patients Fees Pharmacists Examining Fees Physical Health Laboratory Fees Physical Therapy Examining Fees Podiatrists Examining Fees Practical Nurses Examining Fees Psychologists Examining Fees Registered Nurses Examining Fees Sanitation Examining Fees Vital Records Fees Water and Waste Water Treatment Examining Fees Well Water Standards Advisory Examining Fees Total Earnings Health Services EARNINGS DEVELOPMENT AGRICULTURAL AND NATURAL RESOURCES SERVICES Agriculture Department of 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 322 110 10 141 1630 5 2 2673 72 3653 5544 5 252 571 5810 1760 194 1811 31 371 41 2 26129 96500 46478 00518 43730 49000 75500 15900 48000 61800 75213 25000 78432 74000 09519 58100 34700 54838 04399 45500 02000 01000 3715873772 1 39 29 1043 13 367 203 41 14 38872 51 17770 1052 57 19 61 6568 123 145 56 15 112 14 237 5 483 39 19 67500 01500 46200 39000 32013 11700 07000 78000 05800 00000 47384 97250 03729 37817 37400 75000 28000 86393 97235 32337 48100 54000 80361 48300 81775 12000 28448 72030 29000 6745885272 121953182 322083074 288987078 3506000 2728500 183861765 26841041 99000 950059640 5354332987 Human Resources Department of Community Mental HealthMental Retardation Youth Services and Institutions 967004112458 DETAIL OF STATE REVENUE RECEIPTS BY CLASS YEAR ENDED JUNE 30 1984 EARNINGS EDUCATIONAL SERVICES Education Department of Librarians Examining Fees Private School Registration Fees Public Telecommunications Commission Georgia 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 Total state Revenue Receipts 216027513 1489500 1083100 191600552 214988353 692500 258022000 883903518 160366649 235957710 40621765 152787731 589733855 6966 10 14054 23500 6976 37554 5 6243511 22986 MSUMMARY OF STATE REVENUE DISTRIBUTION DISTRIBUTION FOR OPERATIONS Administrative Services Department of Agriculture Department of Audits Department of Banking and Finance Department of Community Affairs Department of Comptroller General Conservation Forestry Commission Georgia Natural Resources Department of Soil and Water Conservation Committee State Defense Department of Education Education Department of Public School Employees Retirement System Expense Fund Public Telecommunications Commission Georgia 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 Grants State Aid To Counties To Municipalities 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 Juvenile Court Judges Council of Magistrate Courts Training Council Georgia Labor Department of Law Department of Medical Assistance Department of Offender Rehabilitation Department of Pardons and Paroles Board of Personnel Board State Merit System of Personnel Administration Public Safety Department of Public Service Commission Revenue Department of Secretary of State Subsequent Injury Trust Fund Transportation Department of Veterans Service State Department of 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 Human Resources Department of Investigation Georgia Bureau of Judicial System Supreme Court Offender Rehabilitation Department of Public Safety Department of Revenue Department of Secretary of State Total Distribution of Unfunded Collections 1984 11122526185 3012224575 693860685 340156500 10950680071 701127826 2777940331 7411335402 82184618 918404861 174663602586 1198615300 581227969 57401794218 1842721394 511654640 194199258 131000 3514547222 1619837200 14104451700 645483035 1778289409 11 26701300 12 46700000 1126 89595707 10 91843553 19 74617009 2 97927605 3 15132330 23 15739821 72877056 19310000 3563568 56534120 5047100 40482089 4848905 75 37031275 5 57171169 668 86306305 169 88201217 9 38793156 176 45268823 57 29171375 4 61928922 92 82984978 13 91518864 30601249 713 00534874 15 01529823 4 64908006 6185 43866184 5008393 2564278 1181084 84762177 1137165 200 23394770 537025 830380 2456085 7500 190637 75236 i 63056512 SUMMARY OF STATE REVENUE DISTRIBUTION DISTRIBUTION OF PRIOR YEARS UNRESERVED FUND BALANCE SURPLUS LAPSED AND PRIOR YEARS FUNDS IAPSED TO MIDYEAR ADJUSTMENT RESERVE Administrative Services Department of Agriculture Department of Audits Department of Banking and Finance Department of Community Affairs Department of Comptroller General Con servation Forestry Commission Georgia Natural Resources Department of Soil and Water Conservation Committee State Defense Department of Education Education Department of Public Telecommunications Commission Georgia Student Finance Commission Georgia Teachers Retirement System General Assembly of Georgia Governor Office of the 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 Pardons and Paroles Board of Personnel Board State Merit System of Personnel Administration Public Safety Department of Public Service Commission Revenue Department of Secretary of State Transportation Department of Veterans Service State Department of Workers Compensation State Board of Total Distribution of Prior Years Unreserved Fund Balance Surplus Lapsed and Prior Years Funds Lapsed to Midyear Adjustment Reserve Distribution Totals 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 Midyear Adjustment Reserve S 304981806 1 35241752 i 16546474 i 333646 1408269 6094770 21667614 21638246 240807 3979169 347084309 9867387 2751117 13407932 3170000 3276456 48211019 7366426 55603855 100346 207649 7178543 70436 1763276 88395 32379 02 20178463 744807 502088322 118503667 3310579 540068 41835414 406110 11598533 6909587 563455520 9180616 3650946 2194714712 616412207984 S 2159061575 1241133260 56843317 917928315 7938915002 624351122986STATE REVENUE RECEIPTS YEAR ENDED JUNE 30 1984 Taxes Fines and Forfeits Property Tax General Property Tax Utility Property Tax Intangibles Estate Tax Financial Institutions Business Occupation Tax Income Tax Motor Fuel Tax Alcoholic Beverage Tax Malt Beverage Tax Wine Tax Cigar and Cigarette Tax Sales 3 Sales and Use Tax Industrial Loan Company Tax Insurance Premium Tax Business License Tax Motor Vehicle Tax Title Registration Tax Motor Drivers License Tax Motor Boat Registration License Tax Hunting and Fishing License Tax Corporation Net Worth Tax Fines and Forfeits Unemployment Compensation Tax Penalties Total Taxes Fines and Forfeits Grants from U S Government Education Health Public Assistance and Relief Transportation Agricultural and Natural Resources Development Other Total Grants from U S Government Grants from Counties and Cities Highways Agricultural and Natural Resources Development Other Total Grants from Counties and Cities Donations for Operations Rents on Investment Properties Interest State Funds Contributions from Public Trust Funds Operating Earnings by Fees Rents and Sales for Services General Governmental Services Protection Services Health Services Development Agricultural and Natural Resources Services Highway Services Hospital Services Educational Services Correctional Services Recreational Services Total Operating Earnings 14129 1816 289 13715 2474 1779551 267034 38290 54975 12393 87810 1504304 1868 79417 4741 56627 5720 4822 1195 10184 10986 696 857 21349 15486 34366 89776 22430 71382 16904 14911 42054 93530 67876 31642 04397 02182 63375 23292 12400 37100 77042 21242 58207 04833 85102 395390210878 25094325798 27115872220 69070355415 26516472632 14175342244 1619 723683 09 3 996994 924936 08 00 4 921930 08 s 190220 76 4 291558 72 s 86 699083 54 4 989159 70 PERCENTAGE TO TOTAL 23 03 00 22 04 2850 428 61 88 20 141 2409 03 127 08 91 09 08 02 16 18 01 01 402 434 1106 425 227 28271880797 3715873772 6745885272 950059640 5354332987 9670041124 883903518 589733855 697637554 56879348519 2594 06 02 08 00 07 139 08 453 60 108 15 86 155 14 09 11 PER CAPITA 259 33 05 251 45 32567 4887 701 1006 227 1607 27530 34 1453 87 1036 105 88 22 186 201 13 16 72359 4593 4962 12640 4853 2594 29642 73 17 90 04 79 1587 91 5174 680 1234 174 980 1770 162 108 127 911 10409 Total State Revenue Receipts 624351122986 10000 114261 Note 1980 Population 5464265STATE REVENUE RECEIPTS DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE YEAR ENDED JUNE 30 1984 SOURCE Education Grammar High Schools Education College Public Roads Pensions and Benefits Public Health General Hospitals Corrections Penal Agricultural and Natural Resources Development Military and Police Judiciary Assessment and Collection Revenue All Other Agencies State Revenue Collections Unfunded Department of Administrative Services Fiscal Division Funding and Custody Accounts Excess of Funds Available over Allotments State Funds Carryover from Prior Year Transfer from Reserved Fund Balances State Funds General Fund State CarryOver from Prior Year Midyear Adjustment Reserve PERCENTAGE PER TO TOTAL CAPITA 2792 S 31901 958 10946 1139 13010 1736 19834 1314 15014 285 3259 210 2403 136 1559 59 673 155 1774 1087 12423 01 12 TOTAL 174316518277 59813125077 71090589076 108377376525 82040347740 17805180127 13128992007 8520774807 3678447930 9694807473 67882992433 63056512 8856843317 34 395 2159061575 227 1241133260 Assessment and Collection Allowance to Outside Agencies Note 1980 Population 5464265STATE REVENUE RECEIPTS DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE YEAR ENDED JUNE 30 1984 STATE APPROPRIATION FROM TAXES FEES ETC GRANTS FROM U S GOVERNMENT GRANTS FROM COUNTIES AND CITIES AGENCY EARNINGS OTHER AGENCY REVENUE 149357031000 25090543191 00 S 216028395 347084309 59166456500 3782607 00 655504474 12618504 39361155800 26110066393 3870290 08 5757201387 524863512 35101839385 70800201552 00 3042185127 566849539 44180937815 25386026083 00 12503251601 29867759 17314595600 64439525 00 547959248 121814246 9655432400 2168488019 924936 00 1291366407 78788419 7566733300 676955266 00 378504679 101418438 3513183800 38243842 00 137206121 10185833 4071935800 26026715600 43099313 11590522518 126704 00 00 389794260 30639662150 14645918 5204624018 386578235 63056512 8856843317 2159061575 1241133260 395316017000 S 161972368309 S 492193008 55558663849 11011880820STATE REVENUE RECEIPTS DISTRIBUTION OF REVENUE RECEIPTS BY OBJECT YEAR ENDED JUNE 30 1984 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 on Unissued Bonds Transfers to Various Authorities for Advance Retirement of Bonds and Defeasance of Bonds 74161950766 1188 S 13572 4826930826 77 883 10914217750 175 1998 5605404002 90 1026 87369014 01 16 168705268 95764577626 2694988782 03 5 S 31 s 1534 17526 43 493 10083799686 162 1845 1869638198 30 342 3076337698 49 563 2528174429 40 463 236498213 04 43 636985201 10 117 92814031378 1487 16986 1655298173 27 303 265317842328 4249 48555 402050822 06 74 13420247021 215 2456 300000000 05 55 395035891929 6327 72295 s 1475395122 24 270 s 1088952985 17 199 918209330 2094867996 5040280714 2571139240 15 s s s 168 33 383 81 922 s 41 471 4411738820 8696951712 71 807 s 139 1592 23405153553 375 4283 32102105265 514 5875 65891473482 4378879874 11594500000 1055 12059 70 801 186 2122 8052931875 129 1474 19647431875 630420944258 315 3596 s 10097 115372 1108181780190 1733 19798 114423028151 1833 20940 953581452 15 174 12603500000 202 2307 276740000 04 51 1522752219 24 279 5 624351122986 10000 114261 Includes Assessment and Collection Allowance to Outside Agencies in the amount of 5204624018 Note 1980 Population 5464265DEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION FUNDING AND CUSTODY ACCOUNTS GENERAL FUND YEAR ENDED JUNE 30 1984DEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION FUNDING AND CUSTODY ACCOUNTS BALANCE SHEET JUNE 30 1984 GOVERNMENTAL FUND TYPE CURRENT ASSETS Cash in Banks Investments S 2381451948 74439636273 Total Assets 76821Qr88221 LIABILITIES AND FUND EQUITY CURRENT LIABILITIES Undrawn Budget Allotments FUND EQUITY Fund Balances Reserved Designated for 1985 Appropriation to Department of Transportation 1 Designated for 1985 Appropriation to Peace Officer and Prosecutor Training Fund 2 For Midyear Adjustment Reserve 3 For Revenue Shortfall Reserve 4 Unreserved Surplus Total Fund Equity 67964244904 468078980 554086356 4010602173 3824075808 8856843317 00 8856843317 Total Liabilities and Fund Equity Notes 1 The Reserved Fund Balance for 1985 appropriation to the Department of Transportation was determined by comparing the net Motor Fuel Tax collections for the year ended June 30 1984 to the estimated Motor Fuel Tax collections budgeted for fiscal year ending June 30 1985 2 The Reserved Fund Balance for 1985 appropriation to the Peace Officer and Prosecutor Training Fund was created by Act No 451 of the 1983 Session of the General Assembly 3 The Reserved Fund Balance for Midyear Adjustment Reserve was created by Act No 1423 of the 1982 Session of the General Assembly 4 The Reserved Fund Balance for Revenue Shortfall Reserve was created by Act No 901 of the 1976 Session of the General Assembly in lieu of the Working Reserve Fund which was abolished July 1 1976 The accompanying notes are an integral part of these financial statementsDEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION FUNDING AND CUSTODY ACCOUNT STATEMENT OF CHANGES IN FUND BALANCE YEAR ENDED JUNE 30 1984 FUND BALANCE JULY 1 1983 GOVERNMENTAL FUND TYPE Reserved For Midyear Adjustment Reserve 917928315 ADDITIONS Excess of Funds Available over Allotments Exhibit C 8856843317 9774771632 DEDUCTIONS Reserved Fund Balance Carried Over from Prior Year as Funds Available FUND BALANCE JUNE 30 1984 917928315 To Balance Sheet 8856843317 The accompanying notes are an integral part of these financial statementsDEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION FUNDING AND CUSTODY ACCOUNT STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES YEAR ENDED JUNE 30 1984 GOVERNMENTAL FUND TYPE FUNDS AVAILABLE Remittance by Collecting Units of the State Net CARRYOVER FROM PRIOR YEAR Transfer from Reserved Fund Balance For Midyear Adjustment Reserve S 401060217290 917928315 Total Funds Available 401978145605 EXPENDITURES ALLOTMENTS Legislative Appropriation to Spending Units For Fiscal Year Ended June 30 1984 Less Current Year Funds Lapsed Net Appropriation Fiscal Year Ended June 30 1984 Less Prior Years Unreserved Fund Balance Surplus Lapsed Net Allotments to Spending Units Excess of Funds Available over Allotments s 3 960 829 559 00 7 669 389 0 0 3 953 160 170 00 21 947 14 7 12 s 3 931 213 022 88 88 568 433 17 4 019 781 456 0 5 The accompanying notes are an integral part of these financial statementsDEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION FUNDING AND CUSTODY ACCOUNTS COMMENTS INTRODUCTION This report covers all State revenue collections remitted to the Department of Administrative Services Fiscal Division and interest earned revenue funds paid out and transfers to the various State agencies for operating costs in the fiscal year ended June 30 1984 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 FINANCIAL CONDITION On June 30 1984 the total assets consisting of cash on deposit of 2381451948 and investments of 74439636273 were 76821088221 of which 468078980 was designated for 1985 appropriation to Department of Transportation 554086356 was designated for 1985 appropriation to the Peace Officer and Prosecutor Training Fund 4010602173 was reserved for Midyear Adjustment Reserve 3824075808 was reserved for Revenue Shortfall Reserve and 67964244904 was undrawn budget allotments for the year ended June 30 1984 RESERVED FUND BALANCES DESIGNATION FOR 1985 APPROPRIATION TO DEPARTMENT OF TRANSPORTATION During the year ended June 30 1984 the Department of Administrative Services Fiscal Division received net motor fuel taxes of 36781378980 and interest earned on motor fuel tax funds invested of 3626700000 Of the 40408078980 total motor fuel tax revenues 39940000000 was appropriated to the Department of Transportation in the General Appropriations Act No 556 approved April 5 1984 for the fiscal year ending June 30 1985 On June 30 1984 the unappropriated balance of 468078980 was designated to be appropriated to the Department of Transportation during fiscal year 1985 DESIGNATION FOR 1985 APPROPRIATION TO THE PEACE OFFICER AND PROSECUTOR TRAINING FUND Act No 451 of the 198 3 Session of the General Assembly provides that An amount equal to all funds remitted as pro vided in Code Section 152174 in the immediately preceding year shall be appropriated to fund law enforcement or prosecutorial officers training or both and activities incident thereto During the year ended June 30 1984 554086356 was collected for this purpose and a like amount is reserved for the 1985 appropriation MIDYEAR ADJUSTMENT RESERVE Act No 1423 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 1984 the reserved fund balance for Midyear Adjustment Reserve was 4010602173 REVENUE SHORTFALL RESERVE Act No 901 of the 1976 Session of the General Assembly abolished the Working Reserve Fund of 3000000000 at July 1 1976 and created the Revenue Shortfall Reserve in lieu of the Working Reserve The Act provides that The State Auditor shall reserve from State surplus as of June 30 of each fiscal year an amount equal to three percent of net revenue collections of such fiscal year to the extent that such surplus is available therefor On June 30 1984 the reserved fund balance for Revenue Shortfall Reserve was 3824075808 CURRENT FUNDED REVENUE Revenue receipts remitted to the Fiscal Division by the various revenue collecting units of the State in the year ended June 30 1984 amounted to 401060217290DEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION FUNDING AND CUSTODY ACCOUNTS COMMENTS continue CURRENT FUNDED REVENUE continued These receipts are compared with those of the two previous fiscal periods as follows YEAR ENDED JUNE 30TH Revenue Receipts Various Revenue Collecting Units 1984 1983 1982 S 401060217290 S 357237003479 S 337800936194 ALLOTMENTS TO SPENDING UNITS Total revenues received by the Department of Administrative Services Fiscal Division amounted to 5401060217290 in the fiscal year ended June 30 1984 The total revenues of 401060217290 and the reserved fund balance of 917928315 on hand at July 1 1983 made a total of 401978145605 available in the year under review Net allotments to spending units were 393121302288 and a reserved fund balance of 8856843317 remained at June 30 1984 Of the 8856843317 reserved fund balance designation for 1985 appropriation to the Department of Transportation was 468078980 designation for 1985 appropriation to the Peace Officer and Prosecutor Training Fund was 554086356 Midyear Adjustment Reserve was 4010602173 and Revenue Shortfall Reserve was 3824075808 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 Net Allotments State Funds Federal Revenue Sharing Funds 393121302288 363236851973 349272523959 00 108098618 167138499 S 393121302288 S 363344950591 S 349439662458 STATE REVENUE COLLECTIONS Net collections by the Department of Administrative Services Fiscal Division as a revenue collecting agency in the year ended June 30 1984 were 3992392637 and consisted of 520 anonymous campaign contributions 387263 dividends on stock 80118615 interest earned on custodial funds 3903939589 interest earned on State funds 6944400 Local Government Investment Pool cost of administration 5034 miscellaneous annual fee for license agreement 954000 proceeds from sale of stock and 43216 telephone commissionsDEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION FUNDING AND CUSTODY ACCOUNTS SCHEDULE OF REVENUE COLLECTIONS BY DEPARTMENTS YEAR ENDED JUNE 30 1984 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 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 Pardons and Paroles Board of Public Safety Department of Public Service Commission Revenue Department of Secretary of State Transportation Department of Workers Compensation State Board of 3992392637 499274372 51200000 1101117992 99000 1083300 26208052 18184700 5262640 1014897 4542867509 413927989 18943905 351062339 8367786339 1101216992 27291352 168000000 3218858 1266439772 11993124 8033575 24462237 87135102 2826049 44666255 64000 847821066 267315900 381854849867 1200123851 108000 450063209 S 401060217290DEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION FUNDING AND CUSTODY ACCOUNTS ANALYSIS OF APPROPRIATION ALLOTMENTS YEAR ENDED JUNE 30 1984 SPENDING UNIT APPROPRIATION FOR FISCAL YEAR 1984 GOVERNORS LEGISLATIVE EMERGENCY BUDGET FUNDS APPROPRIATION FUND ADJUSTMENTS LAPSED 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 C Postsecondary Vocational Education Board of Public School Employees Retirement System Public Telecommunications Commission Georgia Regents of the University System of Georgia Board of A Resident Instruction and University System Institutions B Regents Central Office Student Finance Commission Georgia Teachers Retirement System Employees Retirement System General Assembly of Georgia General Obligation Debt Sinking Fund State of Georgia A Issued B New Governor Office of the A Governors Office A Governors Emergency Fund B Planning and Budget Office of C Units Attached for Administrative Purposes Only 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 Magistrate Courts Training Council Georgia Juvenile Court Judges Council of Labor Department of A Inspection Division B Basic Employment Food Stamps Work Incentive Correctional Services Comprehensive Employment and Training and Job Training Partnership Law Department of Medical Assistance Department of Offender Rehabilitation Department of A Departmental Operations B Correctional Institutions Transitional Centers and Support E Probation Field Operations Pardons and Paroles Board of Personnel Board State Merit System of Personnel Administration Public Safety Department of Public Service Commission Revenue Department of Operations Loans to Counties Property Tax Reevaluation Grants to Counties Property Tax Reevaluation 100000 73146000 2000000 23205000 1000000 1500000 2939714000 2525758300 603356200 350908700 461925700 603198400 2267270800 4772062700 85414300 308293200 147760257000 1593411000 5376600 1198615300 387894100 55442852800 1750472100 1588972000 228900000 42500000 1619829700 13344699700 855300000 249756500 221500000 221500000 344459200 4037500 10752200 1056000 5600000 8409900 4368800 26486400 5100000 30000000 5100000 379472900 1126701300 1246700000 25297077300 45223200 28946349500 861819600 1811287000 278326800 310466200 2249414200 71884200 19310000 1687000 52302800 5047100 1506000 11059500 78151000 341964100 463159100 21883983200 2240029900 12173644700 1987287800 947333200 5455291300 443207800 3796891600 12927600 9776600 2050000 1000000 47410900 1300000 2000000 128100000 66100000 138000000 4034700 5449800 94643000 905000 93758800 13031900 16285400 2638200 717100 400000000 10000000 15000000 10000000 10000000 733100 29555000DEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION FUNDING AND CUSTODY ACCOUNTS ANALYSIS OF APPROPRIATION ALLOTMENTS YEAR ENDED JUNE 30 1984 BALANCE DUE NET SPENDING UNIT APPROPRIATION JULY 1 1983 CASH ALLOTMENTS DRAWN GRANTS FROM FEDERAL GOVERNMENT 2939714000 2525858300 603356200 340156500 534015700 605198400 70221497 3001935497 2698000 41660500 2509622548 603356200 338961671 57284200 515528000 37847726 608743498 2261670800 293347901 4786857800 2020651371 81045500 9218172 309293200 4064000 147751643400 2552099115 1598511000 6876600 1198615300 383859400 55448602800 1750472100 1583522200 228900000 42500000 1619829700 13250056700 854395000 249756500 00 348496700 392400500 1126701300 1246700000 25213095100 45223200 28935367600 846534200 1808648800 279326800 310466200 2249414200 72384200 19310000 1687000 52302800 5047100 1506000 11169500 78151000 341247000 510570000 21483983200 2201929900 12224744700 1949287P00 938633200 5448791300 442474700 3769336600 599101593 44053500 3128911029 3500000 20000000 5657400 3345359 389174 77395600 299544200 46152999 1890000 14151400 1692255104 2291578157 4571754303 80500000 312357200 147652902032 1807851593 2029500 1198615250 409171613 55257116758 1738325771 1574022200 228900000 42500000 1313500000 13270056678 854395000 255413900 337900159 894165901 1246699676 25210358400 45223200 28886494800 796527999 1810538800 279326800 310258551 2178456253 72384200 19310000 1687000 52302800 5047100 1506000 11169500 175344987 81111773 12064167 2476000 78151000 320963800 510570000 21395536800 2173829900 12053444700 1949287800 938633200 5426276300 439595600 3610000000 FUNDS PRIOR YEARS RETURNED BY SURPLUS BALANCE SPENDING UNIT LAPSED JUNE 30 1984 304981806 S 304981806 8000000 2698000 35241752 22654500 16546474 16546474 00 333646 333646 1194829 1408269 1408269 75771900 6094770 6091770 34302628 21667614 241772930 21638246 21638246 2235754868 240807 9522865 3979169 3979169 1000000 366645775 2284194708 19561466 409322466 4847100 50 9867387 8873900 2100529 3322497600 2751117 13407932 3170000 2100529 2751117 13407932 3170000 3 13545800 9500000 00 00 06329700 22 00 341743 2934713 341743 2934713 00 00 13941900 3856500 2 32924573 324 48129159 81860 48129159 81860 80132300 00 55603855 7366426 55603855 3 48417000 88792774 00 100346 70436 1763276 100346 207649 7178543 70436 1763276 00 00 77930804 00 00 88395 32379 02 88395 32379 02 00 00 00 00 00 1995490 1995490 00 18182973 744807 18182973 744807 502088322 12 20283200 00 78613182 08657522 108657522 28100000 9846145 3310579 9846145 3310579 1 71300000 00 00 540068 906192 406110 540068 41835414 406110 1 00 56930765 2879100 11598533 11598533 2 40448373 12064167 2476000 DEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION FUNDING AND CUSTODY ACCOUNTS ANALYSIS OF APPROPRIATION ALLOTMENTS YEAR ENDED JUNE 30 1984 APPROPRIATION FOR FISCAL YEAR 1984 SPENDING UNIT continued Secretary of State A Secretary of State B Real Estate Commission Transportation Department of Operations Special Appropriations Grants from Federal Government Veterans Service State Department of Workers Compensation state Board of LEGISLATIVE APPROPRIATION 1268334700 S 90468400 38274139551 655241849 1253210800 462284000 GOVERNORS EMERGENCY FUND BUDGET ADJUSTMENTS FUNDS LAPSED 200000 S396082955900 00 s 00 sl1766938900DEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION FUNDING AND CUSTODY ACCOUNTS ANALYSIS OF APPROPRIATION ALLOTMENTS YEAR ENDED JUNE 30 1984 NET APPROPRIATION 1270834700 90468400 38274139551 655241849 1253410800 462284000 BALANCE DUE SPENDING UNIT JULY 1 1983 CASH ALLOTMENTS DRAWN 00 00 44 16 40 00 00 GRANTS FROM FEDERAL GOVERNMENT 34023731346 FUNDS RETURNED BY SPENDING UNIT 4073777 2835810 563455520 9180616 3650946 PRIOR YEARS SURPLUS LAPSED BALANCE JUNE 30 1984 13314900 4050000 45951243616 477345939 281667775 12841496 945184 437420406 10368801 186710792 12534108 4622840 4073777 2835810 563455520 9180616 3650946 00 00 40483342523 95707672 15634319881 00 00 S395316017000 58024058997 11 34023731346 1222842681 2194714712 67964244904STATE UNITS BUDGET FUNDS BALANCE SHEET ALL STATE SPENDING UNITS EXCLUDING UNITS OF THE UNIVERSITY SYSTEMmBALANCE SHEET OF ALL STATE SPENDING UNITS EXCLUDING UNITS OF THE UNIVERSITY SYSTEM BUDGET FUNDS JUNE 30 1984 CURRENT ASSETS Cash on Hand and in Banks Accounts Receivable Inventories Other Current Assets Total Assets LIABILITIES AND FUND EQUITY CURRENT LIABILITIES FUND EQUITY Fund Balances Reserved Unreserved Balance July 1 1983 due to Midyear Adjustment Reserve Excess of Funds Available over Expenditures For the Year Ended June 30 1984 Prior Years Adjustments and Increases Decreases in Fund Balance Prior Years Unreserved Funds Lapsed to Department of Administrative Services Fiscal Division Balance June 30 1984 due to Revenue Shortfall Reserve Total Fund Equity Total Liabilities and Fund Equity Receivables due to the Department of Administrative Services from State Spending Units for services rendered and the corresponding payables in the amount of 381702846 have been eliminated from the above Balance Sheet The above Balance Sheet does not include Fixed Assets 10517553949 147046315183 1257893960 36414472 158858177564 104795133606 51392301066 1241133260 72538809825 68914485481 2194714712 26707428 92 540630439 58 1588581775 6 4 The accompanying notes are an integral part of these financial statementsSTATE UNITS BUDGET FUNDS BALANCE SHEET BY SPENDING UMITS BALANCE SHEET BY SPENDING UNITS BUDGET FUNDS JUNE 30 1984 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 B Institutions C Postsecondary Vocational Education Board of Public School Employees Retirement System Expense Fund Public Telecommunications Commission Georgia Regents of the University System of Georgia Board of A Resident Instruction and University System Institutions B Regents Central Office Student Finance Commission Georgia Teachers Retirement System Expense Fund Employees Retirement System Administrative Expense Fund Financing and Investment Commission Georgia State General Assembly of Georgia General Obligation Debt Sinking Fund State of Georgia A General Obligation Debt Sinking Fund State of Georgia Issued B General Obligation Debt Sinking Fund State of Georgia New Governor Office of the A Governors Office A Governors Emergency Fund B Planning and Budget Office of C Units Attached for Administrative Purposes Only 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 Judical Qualifications Commission Juvenile Court Judges Council of Magistrate Courts Training Council Georgia Labor Department of A Inspection Division B Basic Employment FoodStamps Work Incentive Correctional Services Comprehensive Employment and Training and Job Training Partnership Law Department of Medical Assistance Department of Offender Rehabilitation Department of A Departmental Operations B Correctional Institutions Transitional Centers and Support E Probation Field Operations Pardons and Paroles Board of CURRENT ASSETS CASH ON HAND AND ACCOUNTS IN BANKS RECEIVABLE INVENTORIES 301825870 535924649 1762 91379 872473 106569031 00 20396441 6720078 00 39093 2428114 00 00 8634905296 00 00 37978638 00 00 277325218 430 78648 00 2660250019 334 59506 17799 9594492 00 29047731 00 63 93585 00 3937856664 97 55762 00 418744405 00 00 7272506 00 00 50 00 00 16282746 00 16962398 3322497600 00 29340644 13545800 00 1761141 12837551 1281521 5548938 00 00 00 00 1859036 8825 00 5794100 306329700 00 00 22 00 00 00 00 2022237 7252710 00 00 00 00 4694104 14086207 00 416267368 105592676 00 232924573 00 00 324 00 00 6380061822 339 29840 00 00 00 00 3506633112 2744 10010 4047004 88962284 00 26906864 10360516 00 8552689 00 00 205000 00 00 26831312 80311375 00 3274869 00 00 3570828 00 00 00 00 00 2550253 00 00 1019040 00 00 00 3295601 00 125500 00 00 2795563 00 00 109946396 349138957 235 63771 8110391 1481045 00 00 6201040822 00 48316466 28380304 00 57996799 258866374 00 12396803 00 00 6870760 00 00 BALANCE SHEET BY SPENDING UNITS BUDGET FUNDS JUNE 30 1984 LIABILITIES AND FUND EQUITY FUND EQUITY OTHER ASSETS 00 00 00 00 00 00 00 00 00 00 48925 00 00 00 00 00 44000 00 00 00 00 00 00 00 00 00 00 00 27985459 00 2800270 00 00 2162800 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 TOTAL ASSETS 10 140 418 98 074 415 04 271 165 19 24 672 07 86 349 052 96 379 786 38 3 204 0 38 66 26 937 095 25 96 122 91 354 413 16 39 476 613 51 4 187 444 05 72 725 06 50 162 827 46 33 055 352 02 429 304 44 145 986 92 68 304 59 00 18 678 61 3 121 238 00 22 00 92 749 4 7 00 93 921 03 5 218 600 4 4 2 329 245 73 3 24 64 419 771 21 00 37 838 433 92 930 092 8 8 372 673 80 10 7 154 89 2 050 00 1 071 426 87 32 748 69 35 708 28 00 25 502 53 10 190 40 32 956 01 1 255 00 27 955 63 4 826 491 24 95 914 36 62 010 408 22 766 967 70 3 168 631 73 123 968 0 3 68 707 60 CURRENT LIABILITIES 657145539 80765134 4170758 1667539 8623424038 22766527 251215142 2524356576 9162303 19647500 3571063244 402274316 7079758 00 11183509 3322497600 4757036 11721315 00 00 00 24832500 22 00 7034883 00 4284426 149488543 232924573 324 5535762136 28950 3171291570 83490305 18946618 7388590 00 20752528 2237076 00 00 2502644 149958 3295600 125500 00 242563275 8615786 740246624 57700998 241985106 6700150 2587421 RESERVED FUND BALANCE 299534328 530225 00 00 1705288 00 63547848 160595625 11979 9165380 139559828 215199 00 00 4577915 1160600 00 00 1281521 00 1867861 1678638 00 00 00 1249026 00 1711007 369642915 00 00 761494504 00 410984097 00 2394552 00 00 00 00 00 00 00 00 00 00 UNRESERVED FUND BALANCE SURPLUS DUE TO REVENUE SHORTFALL RESERVE 2299 600 82 00 40895 354 71 00 72 566 24 00 00 573 620 31 261 461 45 229 457 61 7 996 6 8 97 759 70 152 121 11 56 408 76 87 573 24 4 380 09 66 284 36 2370 382 79 162 548 SO 1 927 48 50 5 213 22 181 229 98 381 734 08 28 773 77 55 489 38 00 00 1194 275 00 9 910 38 CO 33 966 70 27 285 86 00 00 1447 204 81 289 50 2015 677 25 95 189 83 159 262 10 33 268 99 2 0 50 00 863 901 59 10 377 93 35 708 211 00 476 09 8 690 82 01 00 27 955 63 101 257 6 7 9 756 50 13712 587 27 189 957 72 676 214 43 56 966 53 42 833 39 TOTAL LIABILITIES AND FUND EQUITY 1014041898 107441504 27116519 2467207 8634905296 37978638 320403866 2693709525 9612291 35441316 3947661351 418744405 7272506 50 16282746 3305535202 42930444 14598692 6830459 00 1867861 312123800 00 9274947 00 9392103 521860044 232924573 324 6441977121 00 3783843392 93009288 37267380 10715489 205000 107142687 3274869 3570828 00 2550253 1019040 3295601 125500 2795563 482649124 9591436 6201040822 76696770 316863173 12396803 6870760 BALANCE SHEET BY SPENDING UNITS BUDGET FUNDS JUNE 30 1984 SPENDING UNIT 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 Subsequent Injury Trust Fund Transportation Department of Veterans Service State Department of Workers Compensation State Board of CURRENT ASSETS CASH ON HAND AND IN BANKS ACCOUNTS RECEIVABLE INVENTORIES 8711150404 24045956 13692594 00 128996522 213147034 18031126 259355868 s 00 00 00 00 21570416 4833290 2184 580685859 40628526 8559231 8743923 00 00 109135216683 83517829 00 6 570 114 00 oo 00 59 00 00 10517553949 S 147428018029 1257893960 Note Audits being performed by Independent Public Accounting Firms These audits were not available at the time this report was published The information shown above was furnished by the Agencies The accompanying notes are an integral part of these financial statementsBALANCE SHEET BY SPENDING TOUTS BUDGET FUNDS JUNE 30 198 4 LIABILITIES AND FUND EQUITY FUND EQUITY UNRESERVED TOTAL ASSETS CURRENT LIABILITIES RESERVED FUND BALANCE FUND BALANCE TOTAL OTHER ASSETS SURPLUS DUE TO REVENUE SHORTFALL RESERVE LIABILITIES AND FUND EQUITY 5 33 730 00 00 00 18 8840146926 237192990 31723720 262728886 460180111 152021733 24313614 182808469 8379966815 85171257 00 2406939 00 00 7410106 77513478 8840146926 237192990 31723720 262728886 00 00 00 00 00 00 30314339 4833290 2184 110372914001 124146355 8559231 22767413 1500575 2184 74120550418 122069749 846146 00 00 00 36198910380 00 00 7546926 3332715 00 53453203 2076606 7713085 30314339 4833290 2184 110372914001 124146355 8559231 364 144 72 159239880410 S 105176836452 S 51392301066 2670742892 S 159239880410 STATE UNITS BUDGET FUNDS STATEMENT OF CHANGES IN FUND BALANCES BY SPENDING UNITSSTATEMENT OF CHANGES IN FUND BALANCES BY SPENDING UNITS BUDGET FUNDS YEAR ENDED JUNE 30 1984 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 Surplus B Institutions Reserved Unreserved Surplus C Postsecondary Vocational Education Board of Reserved Unreserved Surplus Public School Employees Retirement System Expense Fund Reserved Unreserved Surplus Public Telecommunications Commission Georgia Reserved Unreserved Surplus Regents of the University System of Georgia Board of A Resident Instruction and University System Institutions Reserved Unreserved Surplus B Regents Central Office Reserved Unreserved Surplus Student Finance Commission Georgia Reserved Unreserved Surplus Teachers Retirement System Expense Fund Reserved Unre served 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 1 198 3 EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES 268198912 S 64981806 00 168936958 00 35241752 00 24025999 00 16546474 00 22942961 00 333646 00 717700 2271379 1408269 00 10330002 00 6094770 00 14963735 54060516 21667614 00 21082408 99117443 21638246 00 124040948 00 240807 00 350530 00 3979169 00 9078784 156834075 366645775 00 269662133 7469893 19561466 00 13258478 00 00 00 192748 00 00 00 50 1690692 9867387 00 7442625 00 101980812 00 00 00 1834539 00 37963881 00 2751117 00 2509036 7423537 13407932 00 6830459 00 00 00 00 625908 00 00 1867861 148998683 3170000 00 287258283 00 00 00 00 00 00 00 00 STATEMENT OF CHANGES IN FUND BALANCES BY SPENDING UNITS BUDGET FUNDS YEAR ENDED JUNE 30 1984 PRIOR YEARS ADJUSTMENTS AND INCREASES DECREASES TO FUND BALANCES FUNDS RETURNED TO DEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION BALANCES JUNE 30 1984 31335416 128425073 00 299534328 304981806 57362031 530225 2120146 00 35241752 530225 26146145 00 2800 00 16546474 00 22945761 00 81968 00 333646 00 799668 566091 554032 00 1408269 1705288 9775970 00 248376 00 6094770 00 15212111 9487332 15441532 00 21667614 63547848 5640876 61478182 115283624 00 21638246 160595625 8757324 11979 87479 00 240807 11979 438009 9165380 2450348 00 3979169 9165380 6628436 17274247 506700412 00 366645775 139559828 237038279 7254694 2996412 00 19561466 215199 16254890 00 00 00 00 00 192748 00 00 00 00 00 50 2887223 6921303 00 9867387 4577915 521322 1160600 83857814 00 00 1160600 18122998 00 1625012 00 00 00 38173408 00 368341 00 2751117 00 2877377 6142016 1281521 00 13407932 1281521 5548938 00 00 00 00 00 00 1241953 1867861 00 00 1867861 00 18865117 167830783 00 3170000 167863800 119427500 00 00 00 00 00 00 00 00 00 00 00 00 STATEMENT OF CHANGES IN FUND BALANCES BY SPENDING UNITS BUDGET FUNDS YEAR ENDED JUNE 30 1984 Bureau of SPENDING UNIT Governor Office of the A Governors Office Reserved Unre served Surplus A Governors Emergency Fund Reserved Unreserved Surplus B Planning and Budget Office of Reserved Unre served Surplus C Units Attached for Administrative Purposes Only Reserved Unreserved Surplus Grants State Aid To Counties Reserved Unreserved Surplus To Municipalities 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 Re served Unreserved Surplus Investigation Georgia Reserved Unre served 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 Reserved Unreserved Surplus Judicial Administrative Districts Georgia Reserved Unreserved Surplus Judicial Qualifications Commission Reserved Unreserved Surplus Juvenile Court Judges Council of Reserved Unreserved Surplus Magistrate Courts Training Council Georgia Reserved Unreserved Surplus Labor Department of A Inspection Division Reserved Unreserved Surplus B Basic Employment Food Stamps Services Comprehensive Employment and Training and Job Training Partnership Reserved Unreserved Surplus Board of Work Incentive Correctional BALANCES JULY 1 198 3 EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES 00 S 341743 00 2239299 00 00 00 00 11113336 2934713 00 5359597 536413564 00 00 370567436 00 00 00 00 00 00 00 00 486768582 48129159 00 309949971 00 81860 00 20 459898068 00 00 350177077 00 7366426 00 8899467 154250 4103855 00 17993867 00 100346 00 3196899 00 207649 00 205000 00 7178543 00 85430687 00 70436 00 361777 00 1763276 00 3570828 00 00 00 00 00 88395 00 4639 00 32379 00 869082 00 02 00 00 00 00 00 00 00 1995490 00 2795563 22282418 18182973 00 32899400 STATEMENT OF CHANGES IN FUND BALANCES BY SPENDING UNITS BUDGET FUNDS YEAR ENDED JUNE 30 1984 PRIOR YEARS ADJUSTMENTS AND INCREASES FUNDS RETURNED TO DEPARTMENT OF ADMINISTRATIVE DECREASES TO SERVICES FISCAL BALANCES FUND BALANCES DIVISION JUNE 30 1984 1249026 00 s 1249026 1248261 341743 991038 00 00 00 00 00 00 9402329 00 1711007 1962927 2934713 3396670 166770649 00 3 69642915 367838850 00 2728586 00 00 00 00 00 00 00 00 00 00 00 00 274725922 00 7 61494504 165229490 48129159 1 44720481 00 00 00 28930 81860 28950 48913971 00 4 10984097 148609352 00 2 01567725 00 00 00 619516 7366426 9518983 2240302 00 2394552 49432343 55603855 15926210 00 00 00 130000 100346 3326899 00 00 00 00 207649 205000 00 00 00 959472 7178543 86390159 00 00 00 676016 70436 1037793 00 00 00 00 1763276 3570828 00 00 00 00 00 00 00 00 00 42970 88395 47609 00 00 00 00 32379 869082 00 00 00 01 02 01 00 00 00 00 00 00 00 00 00 00 1995490 2795563 207677664 00 2 29960082 22773633 18182973 10125767 STATEMENT OF CHANGES IN FUND BALANCES BY SPENDING UNITS BUDGET FUNDS YEAR ENDED JUNE 30 1984 SPENDING UNIT Law Department of Reserved Unreserved Surplus Medical Assistance Department of Reserved Unreserved Surplus Offender Rehabilitation Department of A Departmental Operations Reserved Unreserved Surplus B Correctional Institutions Transitional Centers and Support Reserved Unreserved Surplus E Probation Field Operations Reserved Unreserved Surplus Pardons and Paroles Board of Reserved Unreserved Surplus Personnel Board State Merit System of Personnel Administration Reserved Unreserved Surplus Public Safety Department of Reserved Unreserved Surplus Public Service Commission Reserved Unreserved Surplus Revenue Department of Reeerved Unreserved Surplus Secretary of State A Secretary of State Reserved Unreserved Surplus B Real Estate Commission Reserved Unreserved Surplus Subsequent Injury Trust Fund Reserved Unre served 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 X 198 3 EXPENDITURES 00 00 744807 975650 3265139312 00 502088322 49 54220620 00 00 00 18995772 8566592 00 58514347 69889260 00 00 9846145 5542185 00 00 3310579 4152100 4997703144 00 540068 83 79851935 5817869 00 41835414 80262892 3267004 00 406110 7407766 3610408 00 10395064 72846918 00 00 4073777 6233603 00 00 2835810 3313307 00 00 00 00 52470265823 00 52866985 572 47495058 00 00 9180616 1287752 00 00 3650946 7683085 64258824668 72538809825 Reserved Unreserved Surplus due to Revenue Shortfall Reserve 63017691408 00 1241133260 72538809825 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 64258824668 72538809825 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 1984 PRIOR YEARS ADJUSTMENTS AND INCREASES DECREASES TO FUND BALANCES FUNDS RETURNED TO DEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION BALANCES JUNE 30 1984 S 00 00 00 744807 00 975650 824396159 3582961893 1 5 00 02088322 4089535471 1371258727 00 00 00 00 00 18995772 1309968 47875358 1 1 00 08657522 7256624 67621443 00 154468 1 00 9846145 00 5696653 00 131239 1 00 3310579 00 4283339 3382263671 8379851935 1 00 540068 8379966815 00 79353388 80262892 1 00 41835414 85171257 00 3267004 2340 1 00 406110 00 7410106 1203469 5870029 1 00 11598533 2406939 77513478 00 1313323 1 00 4073777 00 7546926 00 19408 1 00 2835810 00 3332715 00 00 00 00 00 00 116271355443 156683453320 1 5 00 63455520 36198910380 53453203 00 788854 1 00 9180616 00 2076606 00 30000 00 3650946 00 7713085 180539875823 21 94714712 S 54063043958 111625390342 00 51392301066 168914485481 2194714712 2670742892 180539875823 Sl 2194714712 54063043958STATE UNITS BUDGET FUNDS STATEMENT OF FUNDS AVAILABLE AMD 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 1984 FUNDS AVAILABLE APPROPRIATION ALLOTMENTS General Appropriations Supplemental Appropriations Less Lapsed Funds FEDERAL FUNDS Grants from U S Government COUNTIES AND CITIES Grants from Counties and Cities S 400638164400 4555208500 S 396082955900 766938900 S 395316017000 161972368309 492193008 DEPARTMENTAL FUNDS Taxes Donations Interest Earned Contributions from Public Trust Funds Earnings from Services Total Revenues CARRYOVER FROM PRIOR YEAR Transfer from Reserved Fund Balance 5204624018 19022076 718987774 498915970 50255207772 56696757610 614477335927 62675442066 Total Funds Available 577993 EXPENDITURES PERSONAL SERVICES Salaries and Wages Employers Contributions for FICA Retirement Health Insurance Personal Liability Insurance Unemployment Compensation Insurance 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 TRAVEL MOTOR VEHICLE EQUIPMENT PURCHASES PUBLICATIONS AND PRINTING EQUIPMENT PURCHASES COMPUTER CHARGES REAL ESTATE RENTALS TELECOMMUNICATIONS 4826022142 10912270904 5604354504 87354314 168485857 74145679135 21598487721 95744166856 2693526304 8152513082 1765866397 590736435 632457106 236367313 607332851 6094183695 3025973 554563197 401982758 934427582 300000000 22966982693 1473417838 1088952985 892426873 2085319217 4776706752 2571139240 1656591624 The accompanying notes are an integral part of these financial statementsSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS EXCLUDING UNITS OF THE UNIVERSITY SYSTEM BUDGET FUNDS YEAR ENDED JUNE 30 1984 EXPENDITURES continued PER DIEM FEES AND CONTRACTS Per Diem and Fees Contracts CAPITAL OUTLAY 7993892325 12885319639 20879211964 Other Costs Motor Vehicle Expenses Supplies and Materials Repairs and Maintenance Rents Other Than Real Estate Grants to Counties Cities and Civil Divisions Other Expenditures Travel Equipment Purchases Telecommunications Per Diem Fees and Contracts Per Diem and Fees Contracts AUTHORITY LEASE RENTALS GENERAL OBLIGATION DEBT SINKING FUND OTHER Schedule by Spending Units pages 122133 Personal Services Salaries and Wages Employers Contributions for FICA Retirement Health Insurance Personal Liability Insurance Unemployment Compensation Insurance Other Costs Motor Vehicle Expenses Supplies and Materials Repairs and Maintenance Power Water and Natural Gas Rents Other Than Real Estate Insurance and Bonding Workers Compensation and Indemnities Direct Benefits Medical Care and Public Assistance Tuition and Scholarships Grants to Counties Cities and Civil Divisions Assessments by Merit System Other Expenditures Travel 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 Expenditures Excess of Funds Available over Expenditures 467460 81639619 80473789 17000 1863401300 1661567 17986975 42806082887 16271631 908684 1946846 1049498 14700 219411 1462478 1931286604 103771801 2485601263 1895717323 130900 29652350 86719847683 1652272200 264763279131 68064 12456519539 475551084 10519833914 2027660735 351472 52297924 87273 42824069862 20410770 372039609336 1977284 25782457 9548779 263573962 2755147196 10995384998 561710932 358500000 63794600 44904467266 4020379874 14458764672 3870 954 403 14 6046 725 139 388 681 098 68 25 6771 527 779 33 Includes assessment and collection allowance to outside agencies in the amount of 5204624018 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 1984 FUNDS AVAILABLE ADMINISTRATIVE SERVICES DEPARTMENT OF APPROPRIATION ALLOTMENTS GRANTS FROM U S GOVERNMENT GRANTS FROM COUNTIES AND CITIES REVENUES AND EARNINGS RETAINED BY UNITS Total Revenues CARRYOVER FROM PRIOR YEAR TRANSFER FROM RESERVED FUND BALANCE 395316017000 161972368309 492193008 56696757610 614477335927 62675442066 2939714000 1067604 00 8181744581 11122526185 97961646 Total Funds Available 677152777993 11220487831 EXPENDITURES PERSONAL SERVICES REGULAR OPERATING EXPENSES TRAVEL MOTOR VEHICLE EQUIPMENT PURCHASES PUBLICATIONS AND PRINTING EQUIPMENT PURCHASES COMPUTER CHARGES REAL ESTATE RENTALS TELECOMMUNICATION S 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 95744166856 22966982693 1473417838 1088952985 892426873 2085319217 4776706752 2571139240 1656591624 20879211964 44904467266 4020379874 14458764672 387095440314 S 604613968168 72538809825 2798387485 624863783 16479649 31693811 48233874 333283649 658431187 290007442 43891569 371184659 00 00 00 5835093765 11051550873 168936958 677152777993 11220487831STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS BUDGET FUNDS YEAR ENDED JUNE 30 1984 105 AGRICULTURE DEPARTMENT OF AUDITS DEPARTMENT OF BANKING AND FINANCE DEPARTMENT OF 25258583 3662166 1201496 00 5S 00 17 6033562 905044 00 00 00 85 3401565 00 00 00 00 30122245 75 6938606 85 3401565 00 COMMUNITY AFFAIRS DEPARTMENT OF 534015700 10403049944 00 13614427 10950680071 S COMPTROLLER GENERAL 605198400 86198626 00 9730800 701127826 3012224575 693860685 340156500 5 10952951450 701127826 1975257075 257444095 85218322 41519530 49558364 28495177 21430661 59123200 35317925 26636357 20557200 00 00 387640670 2988198576 24025999 563101723 18792782 40127926 5538172 1283879 5009259 8159109 23849000 4182030 873844 00 00 00 00 284468040 13193221 22621159 00 1204680 569293 1785652 12754431 2842324 00 00 00 00 00 670917724 22942961 339438800 717700 367791894 16525023 18505928 1233092 9750946 4457031 679637 23249912 8358504 143259315 00 00 00 10348810166 10942621448 10330002 528447846 38850523 16355609 6813800 14850630 1213934 18942549 46932400 11399275 2357525 00 00 00 00 686164091 14963735 3012224575 q86Qi5 340156500 10952951450 701127826STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS BUDGET FUNDS YEAR ENDED JUNE 30 1984 FUNDS AVAILABLE FORESTRY COMMISSION GEORGIA CONSERVATION NATURAL RESOURCES DEPARTMENT OF SOIL AND WATER CONSERVATION COMMITTEE STATE APPROPRIATION ALLOTMENTS GRANTS FROM U S GOVERNMENT GRANTS FROM COUNTIES AND CITIES REVENUES AND EARNINGS RETAINED BY UNITS Total Revenues CARRYOVER FROM PRIOR YEAR TRANSFER FROM RESERVED FUND BALANCE 2261670800 134788853 92493600 288987078 2777940331 5 4786857800 1666343390 00 958134212 7411335402 65822855 81045500 1139118 00 00 82184618 Total Funds Available 2777940331 7477158257 82184618 EXPENDITURES PERSONAL SERVICES REGULAR OPERATING EXPENSES MOTOR VEHICLE EQUIPMENT PURCHASES PUBLICATIONS AND PRINTING EQUIPMENT PURCHASES COMPUTER CHARGES REAL ESTATE RENTALS TELECOMMUNICATIONS PER DIEM FEES AND CONTRACTS CAPITAL OUTLAY AUTHORITY LEASE RENTALS GENERAL OBLIGATION DEBT SINKING FUND OTHER Total Expenditures EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES 1799061440 3637651163 511814988 797624095 10551510 46245653 90741597 121764327 8129493 46017007 118705918 124604870 26907939 34477231 1821100 94235268 60373579 73490683 19759956 303816005 37729512 483601 00 151300000 00 00 71260891 1921407406 2756857923 7353117309 21082408 124040948 53815756 5298607 4723774 00 1799648 458991 447836 2562060 1368909 11358507 00 00 00 00 2777940331 S 7477158257 5 s 81834088 350530 s 82184618 STATEMENT OF FUNDS AVAILABLE AMD EXPENDITURES BY SPENDING UNITS BUDGET FUNDS YEAR ENDED JUNE 30 1984 00 15 00 46 61 EDUCATION EDUCATION DEPARTMENT OF DEFENSE DEPARTMENT OF S A EDUCATION DEPARTMENT OF 1477516434 249723347 728450 1727968232 00 73 00 46 19 s B INSTITUTIONS 1598511000 109768676 00 143183349 1851463025 5 C POSTSECONDARY VOCATIONAL EDUCATION BOARD OF 00 42 00 00 42 PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM EXPENSE FUND 3092932 6040872 50244 9184048 68766 84397 153163 1198615300 00 00 00 1198615300 147392910 918404861 172944216129 1858932918 15316342 1198615300 452089735 159953425 3639522 997915 3622673 2754547 1018076 576000 6122606 8218025 13638735 00 00 256694818 909326077 9078784 1748015002 259223373 88653625 1473295 54938113 7507943 115929058 195678755 48454206 516013288 00 00 00 170177991604 173213878262 269662133 1371713980 12319041 00 218886914 218451 00 5806999 326891 00 5466727 00 00 2492444 3483 00 18882020 881628 00 10854837 1113800 00 00 00 00 10400141 00 00 12486511 260300 00 28595661 00 00 00 00 00 00 00 00 160088206 00 11 986 152 50 1845674440 15123594 11 986 152 50 13258478 192748 50 918404861 172944216129 1358932918 15316342 S 1198615300STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS BUDGET FUNDS YEAR ENDED JUNE 30 1984 EDUCATION FUNDS AVAILABLE PUBLIC TELECOMMUNICATIONS COMMISSION GEORGIA REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF A RESIDENT INSTRUCTION AND UNIVERSITY SYSTEM INSTITUTIONS B REGENTS CENTRAL OFFICE APPROPRIATION ALLOTMENTS GRANTS FROM U S GOVERNMENT GRANTS FROM COUNTIES AND CITIES REVENUES AND EARNINGS RETAINED BY UNITS Total Revenues CARRYOVER FROM PRIOR YEAR TRANSFER FROM RESERVED FUND BALANCE 383859400 3782607 00 193585962 581227969 1690692 55448602800 S 00 00 193400100 55642002900 1750472100 00 00 9319218 1759791318 Total Funds Available 1759791318 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 302541463 00 3 12216071 224765148 00 13702293 4993411 00 8847467 00 00 00 8491927 00 9009178 4671700 00 8745218 22494 00 00 00 00 15725800 7701081 00 8478176 22288812 00 13728434 00 00 00 00 12 522 00100 00 00 00 00 00 543 898 02800 13 31374800 575476036 556 420 02900 17 21827437 7442625 00 37963881 582918661 S 556 420 02900 S 17 59791318 STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS BUDGET FUNDS YEAR ENDED JUNE 30 1984 EMPLOYEES TEACHERS RETIREMENT FINANCING STUDENT FINANCE RETIREMENT SYSTEM AND INVESTMENT COMMISSION SYSTEM ADMINISTRATIVE COMMISSION GENERAL ASSEMBLY GEORGIA EXPENSE FUND EXPENSE FUND GEORGIA STATE OF GEORGIA 1583522200 00 00 2289000 00 00 00 425000 00 00 00 00 00 00 1619829700 00 00 259199194 2827546 40 1516992 58 936310 00 7500 1842721394 5116546 40 1941992 58 936310 00 1619837200 00 74235 37 00 6259 08 148998683 1842721394 519078177 194199258 S 94256908 1768835883 204773759 26752298 4401313 00 4318431 1783843 00 00 7081710 7578804 00 00 00 1583522200 1840212358 2509036 155876877 6679208 2287982 00 5295537 1031749 57373829 11106900 5017630 36234027 00 00 00 231343979 61596876 1269628 463612 00 1976743 800048 18407893 7404600 1124854 52436054 00 00 00 48718950 70952947 3435750 573797 00 00 240687 1057180 8612800 1059286 6456600 00 00 00 00 765485400 367577100 153966800 00 36297100 30734100 34346900 6320100 44689000 42161100 00 00 00 00 512247718 6830459 194199258 00 92389047 1867861 1481577600 287258283 1842721394 519078177 194199258 94256908 1768835883STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS BUDGET FUNDS YEAR ENDED JUNE 30 1984 FUNDS AVAILABLE APPROPRIATION ALLOTMENTS GRANTS FROM U S GOVERNMENT GRANTS FROM COUNTIES AND CITIES REVENUES AND EARNINGS RETAINED BY UNITS Total Revenues CARRYOVER FROM PRIOR YEAR TRANSFER FROM RESERVED FUND BALANCE GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA A B GENERAL OBLIGATION GENERAL OBLIGATION DEBT SINKING FUND DEBT SINKING FUND A STATE OF GEORGIA STATE OF GEORGIA GOVERNOR S ISSUED NEW OFFICE S 13250056700 5 854395000 2497 565 00 00 00 40 999 18 00 00 00 00 00 147 096 4S 13250056700 854395000 S 2685 660 66 Total Funds Available 13250056700 854395000 268566066 EXPENDITURES PERSONAL SERVICES REGULAR OPERATING EXPENSES TRAVEL MOTOR VEHICLE EQUIPMENT PURCHASES PUBLICATIONS AND PRINTING EQUIPMENT PURCHASES COMPUTER CHARGES REAL ESTATE RENTALS TELECOMMUNICATIONS PER DIEM FEES AND CONTRACTS CAPITAL OUTLAY AUTHORITY LEASE RENTALS GENERAL OBLIGATION DEBT SINKING FUND OTHER Total Expenditures EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES 00 S 00 S 167781868 00 00 31731467 00 00 3933775 00 00 00 00 00 4418833 00 00 1530797 00 00 27712 00 00 6991300 00 00 14501127 00 00 6552643 00 00 00 00 00 00 13250056700 8543 95000 00 00 00 28857245 13250056700 8543 95000 266326767 00 00 2239299 13250056700 854395000 268566066STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS BUDGET FUNDS YEAR ENDED JUNE 30 1984 GOVERNOR OFFICE OF THE A GOVERNORS EMERGENCY FUND B PLANNING AND BUDGET OFFICE OF C UNITS ATTACHED FOR ADMINISTRATIVE PURFOSES ONLY GRANTS STATE AID 00 00 00 00 348496700 14911057 00 8811838 S 392400500 685175156 00 59928092 1126701300 00 00 00 1246700000 00 00 00 s 00 00 3722195 95 11113336 s 1137503748 536413564 S 1126701300 00 1246700000 00 00 383332931 1673917312 1126701300 S 1246700000 00 00 00 00 00 00 00 00 00 00 00 00 00 00 5 00 00 00 298946732 9498582 3833157 00 2738497 400000 14477943 19083600 4606192 24388631 00 00 00 00 377973334 5359597 214912063 10475854 5078750 00 5497336 864743 2569899 25836596 11921465 849259583 00 00 00 176933587 1303349876 370567436 00 S 195000000 00 00 00 00 00 00 00 00 931701300 00 00 00 1126701300 00 00 315000000 00 00 00 00 00 00 00 00 931700000 00 00 00 383332931 1673917312 1126701300 1246700000 00 1246700000 STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS BUDGET FUNDS YEAR ENDED JUNE 30 1984 FUNDS AVAILABLE HUMAN RESOURCES DEPARTMENT OF A DEPARTMENTAL OPERATIONS HEALTH PLANNING AND DEVELOPMENT STATE C COMMUNITY MENTAL HEALTHMENTAL RETARDATION YOUTH SERVICES AND INSTITUTIONS APPROPRIATION ALLOTMENTS GRANTS FROM U S GOVERNMENT GRANTS FROM COUNTIES AND CITIES REVENUES AND EARNINGS RETAINED BY UNITS Total Revenues CARRYOVER FROM PRIOR YEAR TRANSFER FROM RESERVED FUND BALANCE 25213095100 40885536278 00 3380955906 69479587284 486768582 45223200 40289841 00 4658136 90171177 28935367600 4514260822 00 9670208824 43119837246 459898068 Total Funds Available 69966355866 S 90171177 43579735314 EXPENDITURES PERSONAL SERVICES REGULAR OPERATING EXPENSES TRAVEL MOTOR VEHICLE EQUIPMENT PURCHASES PUBLICATIONS AND PRINTING EQUIPMENT PURCHASES COMPUTER CHARGES REAL ESTATE RENTALS TELECOMMUNICATI ON S PER DIEM FEES AND CONTRACTS CAPITAL OUTLAY AUTHORITY LEASE RENTALS GENERAL OBLIGATION DEBT SINKING FUND OTHER Total Expenditures EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES 10407259950 62326931 23393232472 7389515599 4007437 3026922755 280595260 457741 54902307 9659467 00 48167282 124971754 162689 7935876 75911512 00 174443836 1397689970 2131448 203030365 543555487 7795949 34857365 297715484 2144200 220117120 8409103385 10032260 295415433 121387843 00 143009244 00 00 74244000 00 00 00 40599040184 1112502 15553280182 69656405895 90171157 43229558237 309949971 20 350177077 69966355866 S 90171177 43579735314 mmSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS BUDGET FUNDS YEAR ENDED JUNE 30 1984 INDUSTRY AND TRADE DEPARTMENT OF INVESTIGATION GEORGIA BUREAU OF SUPREME COURT JUDICIAL SYSTEM COURT OF APPEALS SUPERIOR COURTS 846534200 00 00 245309353 1091843553 1808648800 7971029 00 157997180 1974617009 279326800 00 00 18600805 297927605 310466200 00 00 4666130 315132330 2249414200 8931253 00 57394368 2315739821 1091843553 1974771259 297927605 315132330 2315739821 405088481 70729999 26971770 1198900 28899493 1627500 7187781 27131926 14574543 19903567 00 00 00 479630126 1082944086 8899467 1290690598 170937654 39205081 72152462 7568048 52871433 174647864 17516726 80025049 2222952 14950000 00 00 33989525 1956777392 17993867 209038357 23503709 3400660 00 2850761 10659017 4103714 22597830 3797852 14778806 00 00 00 00 269780468 7967300 2375883 00 332887 14032917 00 14258752 3661529 2517594 00 00 00 00 294730706 3196899 314927330 205000 2124000760 44000551 35964045 876902 2060707 1402081 245876 4339294 1228263 16190655 00 00 00 00 2230309134 85430687 1091843553 1974771259 297927605 2315739821STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS BUDGET FUNDS YEAR ENDED JUNE 30 1984 FUNDS AVAILABLE APPROPRIATION ALLOTMENTS GRANTS FROM U S GOVERNMENT GRANTS FROM COUNTIES AND CITIES REVENUES AND EARNINGS RETAINED BY UNITS Total Revenues CARRYOVER FROM PRIOR YEAR TRANSFER FROM RESERVED FUND BALANCE ADMINISTRATIVE APPELLATE OFFICE OF COURT THE COURTS REPORTS 723842 00 S 193100 00 00 00 00 00 4928 56 00 728770 56 5 193100 00 Total Funds Available 72877056 5 19310000 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 34760673 00 4696658 6000 941327 00 00 00 3411355 157 33172 146280 00 00 00 2964788 00 1035034 00 24559164 00 00 00 00 00 00 00 00 00 72515279 157 39172 361777 35 70828 S 72877056 S 193 10000 STATEMENT OF FUNDS AVAILABLE AMD EXPENDITURES BY SPENDING UNITS BUDGET FUNDS YEAR ENDED JUNE 30 1984 JUDICIAL SYSTEM JUDICIAL COURT REPORTING ADMINISTRATIVE JUDICIAL OF THE JUDICIAL DISTRICTS QUALIFICATIONS COUNCIL BOARD OF GEORGIA COMMISSION 1687000 523028 00 50471 00 00 00 00 00 00 00 1876568 42313 20 00 3563568 565341 20 50471 00 MAGISTRATE COURTS TRAINING COUNCIL GEORGIA 1506000 00 00 3342905 4848905 JUVENILE COURT JUDGES COUNCIL OF 11169500 29312589 00 00 40482089 56534120 5047100 4848905 40482089 2117936 43915062 00 00 10894416 361114 1350481 351356 826777 1464833 79849 2704341 00 00 325184 00 00 00 00 00 238391 300974 495665 2174068 264077 00 1107140 27059 00 10280 00 00 00 00 00 322223 922260 147025 00 822422 145742 1638373 131661 6856 354505 298313 4590850 3025252 1841204 26346372 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 i 3563568 56529481 S 4178018 5 4848905 40482089 00 4639 869082 00 00 3563568 s 56534120 5047100 s 4848905 S 40482089 STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS BUDGET FUNDS YEAR ENDED JUNE 30 1984 LABOR DEPARTMENT OF FUNDS AVAILABLE A INSPECTION DIVISION B BASIC EMPLOYMENT FOOD STAMPS WORK INCENTIVE CORRECTIONAL SERVICES COMPREHENSIVE EMPLOYMENT AND TRAINING AND JOB TRAINING PARTNERSHIP LAW DEPARTMENT OF APPROPRIATION ALLOTMENTS GRANTS FROM U S GOVERNMENT GRANTS FROM COUNTIES AND CITIES REVENUES AND EARNINGS RETAINED BY UNITS Total Revenues CARRYOVER FROM PRIOR YEAR TRANSFER FROM RESERVED FUND BALANCE 78151000 00 00 00 78151000 341247000 S 6872702295 00 244930980 7458880275 S 22282418 510570000 00 00 46601169 557171169 Total Funds Available 781 51000 7481162693 557171169 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 63055804 4796366125 4 04010918 1251284 520077169 57268878 7439195 72475295 10618899 00 1051088 00 1722013 236836 3211732 554097 96578882 3034963 00 1029642 7973400 797040 209849633 31460600 536004 109005997 8775096 00 206665867 23241707 00 16500000 00 00 00 00 00 00 00 00 1418426759 6599326 75355437 7448263293 556195519 2795563 32899400 975650 78151000 S 7481162693 557171169 MEDICAL ASSISTANCE DEPARTMENT OF 21483983200 43625319376 00 1777003729 66886306305 A DEPARTMENTAL OPERATIONS STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS BUDGET FUNDS YEAR ENDED JUNE 30 1984 OFFENDER REHABILITATION DEPARTMENT OF B CORRECTIONAL INSTITUTIONS TRANSITIONAL CENTERS AND SUPPORT 2201929900 00 00 45700760 12224744700 64439525 00 266135118 E PROBATION FIELD OPERATIONS 2247630660 12555319343 1949287800 00 00 235963414 2185251214 PARDONS AND PAROLES BOARD OF 938633200 00 00 159956 938793156 3265139312 8566592 70151445617 2247630660 12563885935 2185251214 938793156 634171581 36693926 7230631 1033682 18292157 1192347 783837172 103427686 20596610 950812288 00 00 00 62639936917 65197224997 4954220620 855235008 67895846 24014330 6985308 5933910 3443167 84441356 98719200 29731645 96092669 00 00 00 956142449 2228634888 18995772 8321611449 1701040874 6003604 48004786 7907143 115994942 1920500 22856254 82486938 23975869 74299221 44000000 00 2043895095 12493996675 69889260 1867269559 70784754 28923149 1784875 4964672 14097672 00 55582147 25559115 1515073 10000000 00 00 99228013 2179709029 5542185 746828191 29571692 32480482 5303898 3227658 21936195 3433661 57182521 23143779 1832979 00 00 00 9700000 934641056 4152100 70151445617 22476i0660 12563885935 2185251214 938793156STATEMENT OF FUNDS AVAILABLE AMD EXPENDITURES BY SPENDING UNITS BUDGET FUNDS YEAR ENDED JUNE 30 1984 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 PERSONNEL BOARD STATE MERIT SYSTEM OF PERSONNEL PUBLIC SAFETY DEPARTMENT OF no S 54 487 913 00 on 648 970 22 00 00 176 452 688 23 2 154 8JU bJ 17645268823 4997703144 5729171375 22642971967 5817869 57 34989244 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 382354740 10848299 4929401 00 11400754 3255726 119584566 57314400 9545835 1474875623 00 00 00 12189010688 14263120032 8379851935 3832217934 690641981 18808508 297358202 48008673 77343932 271948352 10573079 61567340 47030527 14500000 00 00 284727824 5654726352 80262892 22642971967 5734989244STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS BUDGET FUNDS YEAR ENDED JUNE 30 1984 SECRETARY OF STATE A B PUBLIC SERVICE REVENUE SECRETARY REAL ESTATE COMMISSION DEPARTMENT OF OF STATE 4424747 00 37693366 00 12708347 00 S 904684 nn 194542 22 00 00 00 132590 65 00 0 9 ou 55136483 7 8 165902 75 3664 24 4619289 22 s 92829849 78 13006840 40 908348 24 SUBSEQUENT INJURY TRUST FUND 00 00 00 30601249 30601249 3267004 465195926 9282984978 1300684040 90834824 30601249 327233371 2385024094 S 840015381 25625525 135261949 134587505 8717171 83610140 13996830 7053544 11325086 700250 713771 137525108 31919581 1125642 16586539 12382788 8140131 571114695 20067635 21233523 131897330 66818664 8676597 46748682 26833596 49268885 5162042766 46807350 00 00 00 00 00 27600000 00 00 00 00 529001671 72720857 457788160 7407766 92101 728 38060 46918 1294450437 6233603 54426598 7929029 621963 00 2394063 441469 9408197 3360000 1724651 7215547 00 00 00 00 17384127 1617270 808448 1685302 385767 295855 170940 2421732 425776 5406032 00 00 00 00 87521517 3313307 30601249 00 465195926 9282984978 1300684040 90834824 30601249STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS BUDGET FUNDS YEAR ENDED JUNE 30 1984 FUNDS AVAILABLE TRANSPORTATION DEPARTMENT OF VETERANS SERVICE STATE DEPARTMENT OF WORKERS COMPENSATION STATE BOARD OF APPROPRIATION ALLOTMENTS GRANTS FROM U S GOVERNMENT GRANTS FROM COUNTIES AND CITIES REVENUES AND EARNINGS RETAINED BY UNITS Total Revenues CARRYOVER FROM PRIOR YEAR TRANSFER FROM RESERVED FUND BALANCE 38929381400 26516472632 399699408 5954981434 71800534874 52398660424 1253410800 248119023 00 00 1501529823 462284000 00 00 2624006 464908006 Total Funds Available 124199195298 15r01529823 464908006 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 13148676000 4583287183 145311744 267369685 91386406 681614233 56213700 108277848 150144545 1468615786 42545414949 2471035774 354312972 880039415 66951700240 57247495058 311286489 6501502 7763661 00 1687922 4281598 00 18735272 5185919 787539 00 00 00 1144012169 1500242071 1287752 356689147 10879196 4104308 00 4179974 1292970 19924365 41529000 6945016 4890670 00 00 00 6790275 457224921 7683085 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 124199195298 1501529823 S The accompanying notes are an integral part of these financial statementsSTATE UNITS SUMMARY OF OTHER EXPENDITURES BY SPENDING UNITSSUMMARY OF OTHER EXPENDITURES BY SPENDING UNITS BUDGET FUNDS ADMINISTRATIVE SERVICES DEPARTMENT OF Utilities Power Water and Natural Gas Rents and Maintenance Expense Rents Other Than Real Estate 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 Capital Outlay Direct Payments to Georgia Building Authority For Authority Lease Rentals Authority Lease Rentals 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 Renovation Construction Repairs and Maintenance Projects at Major and Minor Markets Repairs and Maintenance Contract Federation of Southern Cooperatives Per Diem Fees and Contracts Contracts COMMUNITYAFFAIRS DEPARTMENT OF Capital Felony Expenses Grants to Counties Cities and Civil Divisions Contracts with Area Planning and Development Commissions Per Diem Fees and Contracts Contracts Local Assistance Grants Grants to Counties Cities and Civil Divisions Grants to Revitalization Projects Grants to Counties Cities and Civil Divisions Special Grants Grants to Counties Cities and Civil Divisions Appalachian Regional Commission Matching Grants Grants to Counties Cities and Civil Divisions Economic Development Grants Grants to Counties Cities and Civil Divisions Appalachian Regional Commission Assessment Other Expenditures 3340110 1893949107 259807800 17736900 10000000 85000000 2754640589 787792531 21680000 1146728 5835093765 50600000 45274100 83658000 99854200 55473825 6764274 9500000 27128000 7388271 593948 124402500 33500000 5000000 1000000 2500000 18000000 8977700 387640670SUMMARY OF OTHER EXPENDITURES BY SPENDING UNITS BUDGET FUNDS continued COMMUNITY AFFAIRS DEPARTMENT OF continued Community Development Block Grants Federal Grants to Counties Cities and Civil Divisions Juvenile Justice Grants Federal Grants to Counties Cities and Civil Divisions Job Training Partnership Act Service Delivery Areas Contracts Per Diem Fees and Contracts Contracts Job Training Partnership Act PassThru Grants Grants to Counties Cities and Civil Divisions HUD Solar Energy Grant Grants to Counties Cities and Civil Divisions Job Training Partnership Act Veterans Grant Grants to Counties Cities and Civil Divisions CONSERVATION FORESTRY COMMISSION GEORGIA Contractual Research Per Diem Fees and Contracts Contracts Payments to the University of Georgia School of Forestry for Forest Research Per Diem Fees and Contracts Contracts Ware County Grant Grants to Counties Cities and Civil Divisions Wood Energy Program Personal Services Salaries and Wages Employers Contributions for FICA Retirement Health Insurance 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 Equipment Purchases Telecommunications Per Diem Fees and Contracts Per Diem and Fees Contracts 5633164641 101529258 64000000 4345301700 2651619 8188800 10348810166 21626647 30000000 6000000 5870300 401460 879472 452003 219411 6300 7828946 268262 2374528 30615 3200 47301 130900 61348 27664 20900 2964718 180155 1057359 99832 44934 1458300 13634244 NATURAL RESOURCES DEPARTMENT OF Postage Supplies and Materials Land and Water Conservation Grants Grants to Counties Cities and Civil Divisions Recreation Grants Grants to Counties Cities and Civil Divisions 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 Repairs and Maintenance Capital Outlay 28526519 271562459 35505000 602900000 150000000 71260891 25043700 12500000 162546649SUMMARY OF OTHER EXPENDITURES BY SPENDING UNITS continued User Fee Enhancements Buoy Maintenance Consolidated Maintenance BUDGET FUNDS continued CONSERVATION continued NATURAL RESOURCES DEPARTMENT OF Capital Outlay Shop Stock Capital Outlay Capital Outlay Heritage Trust Capital Outlay Cost of Materials for Resale Supplies and Materials Payments to Lake Lanier Islands Development 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 Capital Outlay Capital Outlay Capital Outlay Capital Outlay Capital Outlay Capital Outlay Technical Assistance Contract Per Diem Fees and Contracts Contracts Contract Georgia Rural Water Association Per Diem Fees and Contracts Contracts National Park Service Grants to Counties Cities and Civil Divisions National Park Service Emergency Jobs Bill Grants to Counties Cities and Civil Divisions Small Business Administration Emergency Jobs Bill Other Costs Grants to Counties Cities and Civil Divisions Other Expenditures Per Diem Fees and Contracts Contracts Land and Water Emergency Jobs Bill 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 Local Civil Defense Grants Emergency Management Agency Grants to Counties Cities and Civil Divisions Grants to Others Per Diem Fees and Contracts Contracts EDUCATION EDUCATION DEPARTMENT OF A EDUCATION DEPARTMENT OF Utilities Power Water and Natural Gas APEG Grants Salaries of Instructional Personnel Code Section 202157a Grants to Counties Cities and Civil Divisions Salaries of Instructional Personnel Code Section 202152 Grants to Counties Cities and Civil Divisions 64215025 144627 64359652 19851560 24218458 25331366 92018656 49470000 18600000 5000000 114783489 1990162 29492836 10000000 1000000 30790000 64166900 84211212 81750000 1921407406 124987619 41770000 1800000 4000000 4859919 9192992 68271688 1812600 256694818 61160516860 10698069314SUMMARY OF OTHER EXPENDITURES BY SPENDING UNITS BUDGET FUNDS continued EDUCATION continued EDUCATION DEPARTMENT OF continued A EDUCATION DEPARTMENT OF continued APEG Grants continued Salaries of Instructional Personnel Code Section 202153 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 Supplemental Education Centers and Services Grants to Counties Cities and Civil Divisions Staff Development Grants to Counties Cities and Civil Divisions Supervision and Assessment of Students and Beginning Teachers and Performance Based Certification Grants to Counties Cities and Civil Divisions 2623189207 2603291233 7224008492 322031833 1998582498 69740386 9395737156 555178964 102298192 8528844579 52453316 105333942030 8396780861 11487121300 2387606965 6435500 117491654 1653702300 1667076000 9069371701 1738624448 3083317 71611323 364709000SUMMARY OF OTHER EXPENDITURES BY SPENDING UNITS BUDGET FUNDS continued EDUCATION continued EDUCATION DEPARTMLWT OF continued A EDUCATION DEPARTMENT OF continued NonAPEG Grants continued Cooperative Educational Service Agencies Grants to Counties Cities and Civil Divisions Superintendents Salaries Grants to Counties Cities and Civil Divisions High School Program Grants to Counties Cities and Civil Divisions Area VocationalTechnical Schools Grants to Counties Cities and Civil Divisions Junior College Vocational Program Grants to Counties Cities and Civil Divisions Quick Start Program Grants to Counties Cities and Civil Divisions Special Projects Grants to Counties Cities and Civil Divisions Comprehensive Employment and Training Grants to Counties Cities and Civil Divisions Vocational Research and Curriculum Grants to Counties Cities and Civil Divisions Adult Education Grants to Counties Cities and Civil Divisions Salaries and Travel of Public Librarians Grants to Counties Cities and Civil Divisions Public Library Materials Grants to Counties Cities and Civil Divisions Talking Book Centers Grants to Counties Cities and Civil Divisions Public Library Maintenance and Operation Grants to Counties Cities and Civil Divisions Public Library Construction Grants to Counties Cities and Civil Divisions Instructional Aides Grants to Counties Cities and Civil Divisions Teacher Health Insurance Grants to Counties Cities and Civil Divisions Capital Outlay Grants to Counties Cities and Civil Divisions Grants to Local School Systems for Educational Purposes Grants to Counties Cities and Civil Divisions Salaries of Extended PreSchool Personnel Grants to Counties Cities and Civil Divisions Career Education Grants to Counties Cities and Civil Divisions Nutrition Education Grants to Counties Cities and Civil Divisions School Library Materials and Textbooks Grants to Counties Cities and Civil Divisions Child Care Lunch Program Federal Grants to Counties Cities and Civil Divisions Teacher Health Insurance Retired Teachers Grants to Counties Cities and Civil Divisions 394446960 512577828 2717460178 5547823318 167523027 305909451 26486400 123600555 45848800 357020958 452988305 256979500 68452700 271460700 129799400 981600700 3703770972 22000000 7800000000 1253145400 1543000 460800 1991976 1199611276 620390000SUMMARY OF OTHER EXPENDITURES BY SPENDING UNITS BUDGET FUNDS continued EDUCATION continued EDUCATION DEPARTMENT OF continued A EDUCATION DEPARTMENT OF continued NonAPEG Grants continued Transportation 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 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 Osteopathic Medical Loans Tuition and Scholarships TEACHERS RETIREMENT SYSTEM EXPENSE FUND Postage Supplies and Materials Cost of Living Increases for Local Retirement System Members Grants to Counties Cities and Civil Divisions Floor Fund for Local Retirement Systems Grants to Counties Cities and Civil Divisions 17487472 63943994045 897001328 170177991604 160088206 170338079810 16805250 1181810000 1198615250 54389802800 553895000 48750000 50000000 20000000 639729800 19000000 1331374800 25300000 200000000 1069500000 259922200 3500000 13500000 6400000 5400000 7992917 98719203 124631859 55721177600 1583522200 231343979128 SUMMARY OF OTHER EXPENDITURES BY SPENDING UNITS BUDGET FUNDS continued EMPLOYEES RETIREMENT SYSTEM ADMINISTRATIVE EXPENSE FUND Postage Supplies and Materials CostofLiving Increase Other Retirees Grants to Counties Cities and Civil Divisions GOVERNOR OFFICE OF THE A GOVERNORS OFFICE Mansion Allowance Other Expenditures Intern Stipends and Travel Other Expenditures C UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY 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 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 Crippled Children Clinics Direct Benefits Medical Care and Public Assistance Kidney Disease Benefits Direct Benefits Medical Care and Public Assistance Cancer Control Benefits Direct Benefits Medical Care and Public Assistance Benefits for Medically Indigent High Risk Pregnant Women and Their Infants Direct Benefits Medical Care and Public Assistance Family Planning Benefits Direct Benefits Medical Care and Public Assistance Benefits for Midwifery Program Direct Benefits Medical Care and Public Assistance 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 378981943 73200000 6218950 42500000 48718950 4000000 24857245 28857245 132174200 39244034 2715353 2800000 102611438 178172746 387900000 452181943 47319497 49155652 251011232 361524519 29641697 17106817 3860769102 43831359 18240000 1629479599 7397446 44223768 10633022 176933587 205790832SUMMARY OF OTHER EXPENDITURES BY SPENDING UNITS 129 BUDGET FUNDS continued HUMAN RESOURCES DEPARTMENT OF continued A DEPARTMENTAL OPERATIONS continued Fulton County Homemaker Project Grants to Counties Cities and Civil Divisions Grants for Nephrology Centers Grants to Counties Cities and Civil Divisions Case Services Direct Benefits Medical Care and Public Assistance E S R P Case Services 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 Contract with Emory University for Arthritis Research Per Diem Fees and Contracts Contracts Grant for Epilepsy Program Grants to Counties Cities and Civil Divisions Grant to Grady Hospital for Cystic Fibrosis Program Grants to Counties Cities and Civil Divisions Contract for Scoliosis Screening Per Diem Fees and Contracts Contracts Menninger Group Homes Per Diem Fees and Contracts Contracts Contract Georgia Advocacy Office Inc Per Diem Fees and Contracts Contracts Grant for Teenage Pregnancy Prevention Program Grants to Counties Cities and Civil Divisions Contract Cancer Research at Emory Per Diem Fees and Contracts Contracts Contract MaconBibb County Hospital Authority Per Diem Fees and Contracts Contracts Cerebral Palsy Contract Per Diem Fees and Contracts Contracts Grants to Counties for Metabolic Disorders Screening and Testing Grants to Counties Cities and Civil Divisions Contract with Auditory Educational Clinic Per Diem Fees and Contracts Contracts B HEALTH PLANNING AND DEVELOPMENT STATE Postage Supplies and Materials 6287801274 6376206 29678161 22050000 1600541286 3784529 19643218956 6294177480 4649263357 382999992 10000000 10800000 20500000 6500000 4000000 11500000 36600000 21500000 24932976 11300000 300000000 14000000 4493610 6000000 40599040184 1112502SUMMARY OF OTHER EXPENDITURES BY SPENDING UNITS BUDGET FUNDS continued HUMAN RESOURCES DEPARTMENT OF continued C COMMUNITY MENTAL HEALTHMENTAL RETARDATION YOUTH SERVICES AND INSTITUTIONS Utilities Power Water and Natural Gas Postage Supplies and Materials Grants to CountyOwned Detention Centers Grants to Counties Cities and Civil Divisions Drug Abuse Contracts Per Diem Fees and Contracts Contracts Day Care Centers for the Mentally Retarded Per Diem Fees and Contracts Contracts MR Day Care Center Motor Vehicle Purchases Grants to Counties Cities and Civil Divisions Supportive Living Staff Grants to Counties Cities and Civil Divisions Supportive Living Benefits Grants to Counties Cities and Civil Divisions Georgia State Foster Grandparent Senior Companion Program Per Diem Fees and Contracts Contracts Community Mental Health Center Services Grants to Counties Cities and Civil Divisions Project Rescue Per Diem Fees and Contracts Contracts Project ARC Per Diem Fees and Contracts Contracts Project Friendship Per Diem Fees and Contracts Contracts Group Homes for Autistic Children Grants to Counties Cities and Civil Divisions Uniform Alcoholism Projects Grants to Counties Cities and Civil Divisions Child Care Benefits Direct Benefits Medical Care and Public Assistance Community Mental Retardation Staff Grants to Counties Cities and Civil Divisions Community Mental Retardation Residential Services Grants to Counties Cities and Civil Divisions INDUSTRY AND TRADE DEPARTMENT OF Postage Supplies and Materials Local Welcome Center Contracts Per Diem Fees and Contracts Contracts Advertising Other Costs Supplies and Materials i Rents Other Than Real Estate Other Expenditures Travel Publications and Printing Equipment Purchases Per Diem Fees and Contracts Per Diem and Fees i 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 1450467488 19951273 196087400 92345100 5121683335 161285038 133694705 496248800 53021200 6047970553 28770000 18219900 24193265 26653406 253978624 1467975 305384930 1121857190 15553280182 56153432868 14395466 11000000 199110 292500 41529800 172200 14500000 42021410 23300 589900 133250 14672200 57440060 273500000 63794600 4000000SUMMARY OF OTHER EXPENDITURES BY SPENDING UNITS BUDGET FUNDS continued INDUSTRY AND TRADE DEPARTMENT OF continued 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 INVESTIGATION GEORGIA BUREAU OF Postage Supplies and Materials Evidence Purchased Other Expenditures LABOR DEPARTMENT OF B BASIC EMPLOYMENT FOOD STAMPS WORK INCENTIVE CORRECTIONAL SERVICES COMPREHENSIVE EMPLOYMENT AND TRAINING AND JOB TRAINING PARTNERSHIP Per Diem Fees and Contracts CETA Per Diem Fees and Contracts Per Diem and Fees Contracts W I N Grants Direct Benefits Medical Care and Public Assistance CETA Direct Benefits Direct Benefits Medical Care and Public Assistance Per Diem Fees and Contracts JTPA Per Diem Fees and Contracts Per Diem and Fees Contracts LAW DEPARTMENT OF Books for State Library Equipment Purchases MEDICAL ASSISTANCE DEPARTMENT OF Postage Supplies and Materials Medicaid Benefits Direct Benefits Medical Care and Public Assistance Payments to Counties for Mental Health Grants to Counties Cities and Civil Divisions Audits Contracts Per Diem Fees and Contracts Contracts Medicaid Benefits Reserve 1982 Direct Benefits Medical Care and Public Assistance Medicaid Benefits Reserve 1983 Direct Benefits Medical Care and Public Assistance Payments to Counties for Mental Health Reserve 1982 Grants to Counties Cities and Civil Divisions Payments to Counties for Mental Health Reserve 1983 Grants to Counties Cities and Civil Divisions OFFENDER REHABILITATION DEPARTMENT OF A DEPARTMENTAL OPERATIONS Utilities Power Water and Natural Gas County Subsidy Grants to Counties Cities and Civil Divisions County Subsidy for Jails Grants to Counties Cities and Civil Divisions Court Costs Per Diem Fees and Contracts Per Diem and Fees 2500000 2500000 2000000 48500000 5366395 28623130 479630126 33989525 331110 7048991 7380101 27278888 1091739438 30882 291997450 292028332 90449653 56477321628 836643854 57507010 226911354 5287560598 1418426759 989396 118354924 62639936917 4585419 663675750 37862250 50157325SUMMARY OF OTHER EXPENDITURES BY SPENDING UNITS BUDGET FUNDS continued OFFENDER REHABILITATION DEPARTMENT OF continued A DEPARTMENTAL OPERATIONS continued Central Repair Fund Other Costs Repairs and Maintenance Rents Other Than Real Estate Equipment Purchases Grants for County Workcamp Construction Grants to Counties Cities and Civil Divisions Grants for Local Jails Grants to Counties Cities and Civil Divisions B CORRECTIONAL INSTITUTIONS TRANSITIONAL CENTERS AND SUPPORT 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 Inmate Release Funds Other Expenditures Health Service Purchases Other Costs Supplies and Materials Direct Benefits Medical Care and Public Assistance Per Diem Fees and Contracts Per Diem and Fees Contracts Payments to the Medical Association of Georgia for Jail and Prison Health Care Certification Per Diem Fees and Contracts Contracts E PROBATION DIVISION OPERATIONS Utilities Power Water and Natural Gas Grants for Independent Probation Systems Grants to Counties Cities and Civil Divisions PARDONS AND PAROLES BOARD OF County Jail Subsidy Grants to Counties Cities and Civil Divisions PERSONNEL BOARD STATE MERIT SYSTEM OF PERSONNEL ADMINISTRATION Postage Supplies and Materials 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 Driver License Processing Other Expenditures REVENUE DEPARTMENT OF County Tax OfficialsRetirement and FICA Grants to Counties Cities and Civil Divisions Grants to CountiesAppraisal Staff Grants to Counties Cities and Civil Divisions Motor Vehicle Tag Purchases Supplies and Materials Motor Vehicle Decal Purchases Supplies and Materials Postage Supplies and Materials 83444239 507662 1493553 35445454 75237300 39178951 956142449 613118085 219721670 236870908 5793424 367388412 392119400 48958 86518 1002172144 4047720 23218013 76010000 2043895095 99228013 3099265557 13586000 12175424688 9700000 121890106E 49086794 19725150 155279409 60636471 103911800 126480068 76000000 31139900 191469903 284727824 529001671SUMMARY OF OTHER EXPENDITURES BY SPENDING UNITS BUDGET FUNDS continued SECRETARY OF STATE A SECRETARY OF STATE Election Expenses Personal Services Salaries and Wages Employers Contributions for FICA Health Insurance Other Costs Motor Vehicle Expenses Supplies and Materials Repairs and Maintenance Rents Other Than Real Estate 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 TRANSPORTATION DEPARTMENT OF Mass Transit Grants Per Diem Fees and Contracts Per Diem and Fees Contracts Harbor Maintenance Payments Per Diem Fees and Contracts Contracts Capital Outlay Airport Development Capital Outlay Capital Outlay Airport Operational Improvements Capital Outlay Capital Outlay Airport Approach Aid Capital Outlay Geodetic Control Personal Services Salaries and Wages Employers Contributions for FICA Retirement Health Insurance Personal Liability Insurance Other Costs Motor Vehicle Expenses Supplies and Materials Repairs and Maintenance Power Water and Natural Gas Rents Other Than Real Estate Assessments by Merit System Travel Telecommunications Per Diem Fees and Contracts Per Diem and Fees Contracts Spoilage Area Acquisition Clearing and Preparation Per Diem Fees and Contracts Contracts 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 3014660 2468 3085 96717 10883833 368184 674753 193310 438849 1496300 7386671 504756 1067374 594410 8400 1097499 1367206 17700 127484 246000 40400 1391547 14500000 3020213 12216797 361764 25192557 265291 3766162 239354 1935149 46997287 25723570 72720857 122000 455724626 455846626 55382834 66386465 117164405 9797102 9561611 2896289 1412065 167421 15891547 29928933 145533050 3196969 785984300 880039415 351501100 3329800 1144012169 6790275 5 387095440314STATE REVENUE COLLECTIONS FUND STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS BY STATE UNITSSTATEMENT OF CASH RECEIPTS AMD DISBURSEMENTS BY STATE UNITS STATE REVENUE COLLECTIONS FUND YEAR ENDED JUNE 30 1984 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 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 Pardons and Paroles Board 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 1983 AND FORFEITS PROPERTIES 4110253 S 4291558 72 26701578 S 922500 00 1181084 00 00 00 676300 oo 177319 84 06778779 00 3654190 10 99903927 00 00 00 00 200 00 00 00 00 00 00 00 00 00 00 00 59078407 00 00 00 00 00 537025 2450000 00 6195569 00 00 00 00 00 00 00 00 00 87135102 00 00 00 00 2456085 00 00 00 00 00 00 4 82237100 00 237000 00 00 16300836 3801 05483152 00 188309 00 00 00 00 00 00 00 00 120817855 S 390185586860 S 429155872 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 1984 DISBURSEMENTS TRANSFERS TO REVENUE COLLECTIONS DEPARTMENT OF ADMINISTRATIVE EARNINGS FROM FEES RENTS AND SERVICES FISCAL CASH BALANCE INTEREST EARNED SALES FOR SERVICES 134274563 TOTAL 4547875902 DIVISION JUNE 30 1984 3984445467 S 4542867509 9118646 00 415569767 416492267 413927989 29265856 00 17762821 17762821 18943905 00 00 350386039 351062339 351062339 00 00 45769737 8452548516 8367786339 84939496 00 76900 1099980827 1101117992 2517025 00 99000 99000 99000 00 00 1083100 1083100 1083300 00 6676125 19531927 26208052 26208052 00 00 168000000 168000000 168000000 00 00 3218858 3218858 3218858 00 12441 1243032561 1243045002 1266439772 35683637 00 11993124 11993124 11993124 00 00 5046550 7496550 8033575 00 00 17354320 17354320 18184700 5365189 00 5262640 5262640 5262640 00 00 1014897 1014897 1014897 00 00 00 87135102 87135102 00 00 2826049 2826049 2826049 00 00 42210170 42210170 44666255 00 00 64000 64000 64000 00 00 365576466 847813566 847821066 7500 00 267315900 267315900 267315900 237000 00 1749557352 381855040504 381854849867 16491473 00 1200199087 1200199087 1200123851 263545 00 108000 108000 108000 00 00 450063209 450063209 450063209 00 3991134033 S 6517397037 S 401123273802 S 401060217290 S 183874367 DEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FUND YEAR ENDED JUNE 30 1984DEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FUND COMBINED BALANCE SHEET ALL FUNDS JUNE 30 1984 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 GOVERNMENTAL FUND TYPE DEBT SERVICE 580358 2864767145 GENERAL LONGTERM DEBT TOTAL Memorandum Only 580358 2864767145 2865347503 2865347503 2865347503 2865347503 5730695006 97038652497 97038652497 Total Assets S 2865347503 S 99904000000 102769347503 LIABILITIES AND FUND EQUITY LIABILITIES General Obligation Bonds Payable FUND EQUITY Fund Balance Reserved for Debt Service 2865347503 99904000000 99904000000 2865347503 Total Liabilities and Fund Equity S 2865347503 S 99904000000 5 102769347503 Note 1 The 97038652497 shown above is only that portion of the appropriations to be provided in future periods to offset the principal of outstanding bonded indebtedness Additional appropriations will be made to provide for payment of interest as the interest becomes due Special Note The Bond Proceeds Fund and Construction Fund are included in the audit report of the Georgia state Financing and Investment Commission The accompanying notes are an integral part of these financial statementsDEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FUND DEBT SERVICE FUND STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS YEAR ENDED JUNE 30 1984 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 540727933 109187498 63794600 354312972 14104451700 431540435 5568959565 213942600 418107572 20737001872 BALANCE JULY 1 1983 Cash Xnvestments 1024947 1774752559 1775777506 22512779378 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 1984 DISBURSEMENTS Interest on Bonds 1974A 1974B 1975A 1975B 1975C 1975D 1975E 1976A 1976B 1976C 1976D 1976E 1977A 1977B 197 7C I97 7D 1980A 1981A 1981C 1981D 1982A 1982B 1982C 1982D 1982E 1982F 198 3A 1983B 198 3C DEBT RETIREMENT Bonds Redeemed 1974A 1974B 1975A 1975B 1975C 1975D 197SE 1976 A 1976B 1976C 1976D 1976E 1977A 1977B 1977C 1977D 1980A 1981A 1981C 1981D 1982A 1982B 1982C 198 2D 1982E 1982F 1983A 1983B 198 4A 95550250 167268500 166140000 153423250 215548000 184905000 240122500 31663125 112529500 127070000 106225000 8366250 39873000 19089000 267331250 260445000 426607375 1347031875 593631500 57835000 256497500 1304174250 64031250 501527000 489221500 388268000 151653500 227241500 49662000 5 1 345 000 00 2 080 000 0 0 3 020 000 00 5 235 000 00 5 640 000 00 2 380 000 00 1 925 000 00 1 135 000 00 2 375 000 00 1 500 000 00 2 140 000 00 1 14 5 000 00 960 000 00 645 000 00 4 205 000 00 8 665 000 00 3 650 000 00 6 835 000 00 275 000 00 220 000 00 6 245 000 CO l 815 000 00 1 550 000 00 11 220 000 00 9 695 000 00 9 690 000 00 4 700 000 00 10 040 000 00 5 615 000 00 8052931875 Total Disbursements BALANCE JUNE 30 1984 11594500000 19647431875 Cash Investments 580358 2864767145 2865347503 22512779378 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 statementsOLD STATE FIXED DEBT Does not include Current Operation Obligations PLEDGE OF FULL FAITH AND CREDIT NEGOTIABLE BONDS Due but not presented General State Bonds of 1838 and 1879 Less Cash Reserve Net Negotiable Old State Debt JUNE 30 1984 1550500 1550500 000 JUNE 30 1983 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 Total Old State Debt Outstanding Less Cash Reserve 1560500 1560500 1560500 15f60500 Net Old State Fixed Debt All old General State Bonds of the State of Georgia are past due but have not been presented for redemption Funds are held in the Department of Administrative Services Fiscal Division as a reserve to liquidate this obligation if and when the past due outstanding bonds and coupons are presented The accompanying notes are an integral part of these financial statementsMSKMSCHEDULE OF GENERAL OBLIGATION BONDS FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED AND THE GOOD FAITH OF THE STATE IS PLEDGEDSCHEDULE OF GENERAL OBLIGATION BONDS FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED AND THE GOOD FAITH OF THE STATE IS PLEDGED Outstanding as of June 30 1984 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 1983B 1983C 1984A 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 8183 11183 4184 ORIGINAL AMOUNT OF ISSUE 20 000 000 00 38 700 000 00 35 000 000 00 38 400 000 00 50 000 000 00 39 100 000 00 47 720 000 00 8 150 000 00 27 310 000 00 31 890 000 00 26 400 000 00 3 450 000 00 11 535 000 00 6 500 000 00 77 125 000 00 76 820 000 00 64 000 000 0 0 150 000 000 00 4 000 000 00 52 850 000 00 5 650 000 00 34 310 000 oc 121 375 000 00 8 600 000 00 62 470 000 00 53 840 000 00 55 450 000 00 24 140 000 00 76 170 000 00 14 965 000 00 34 900 000 00 OUTSTANDING MATURITIES 14 630 000 00 19841999 2 7 600 000 00 19841999 24 780 000 00 19852000 22 705 000 00 19852000 33 440 000 00 19852000 28 170 000 00 19842000 37 19b 000 00 19842000 5 265 000 00 19851996 18 080 000 00 19851996 22 190 000 00 19851996 19 140 000 00 19841996 1 65b 000 00 19841994 I 410 000 00 19851997 3 620 000 00 19851997 53 840 000 00 19851997 52 325 000 00 19841997 55 345 000 00 19852005 129 145 000 00 00 19852001 51 450 000 00 19842001 5 030 000 00 19842001 22 385 000 00 19851987 106 24 5 000 00 19852002 5 645 000 00 19851987 41 140 000 00 19851987 3b 17 0 000 00 19852002 45 7b0 000 00 19841987 19 310 000 00 19851988 66 130 000 00 19841988 14 96b 000 00 19841988 29 285 000 00 19851989 130082000000 99904000000 Note In November of 19 72 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 1974SCHEDULE OF VARIOUS AUTHORITY BOMDS OUTSTANDING FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLISATED AND THE GOOD FAITH OF THE STATE IS PLEDGED154 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 1984 NAME OF AUTHORITY GEORGIA EDUCATION AUTHORITY SCHOOLS Refunding Issue GEORGIA EDUCATION AUTHORITY UNIVERSITY Student Housing Bonds GEORGIA HIGHWAY AUTHORITY DATE ORIGINAL AMOUNT SERIES OF ISSUE 10152 OF ISSUE OUTSTANDING None MATURITIES 1952A S 3209700000 1953A 9153 6330000000 None 1954 3154 3251200000 None 1955 5155 2923800000 None 1961 10161 3145200000 None 1962 6162 2660000000 None 1964 11164 2790500000 5 653000000 198488 1965 4165 2703000000 423000000 198587 1966 9166 3212500000 981000000 198489 1966 7166 745000000 None 1967 3167 2802000000 999500000 198590 1967A 7167 3212000000 1071000000 198489 1967B 7167 73200000 27200000 198489 1967C 7167 124700000 41200000 198489 1967D 7167 86600000 31100000 198489 1968 1168 2180000000 875500000 198592 1968A 5168 520000000 244000000 198593 1969 3169 1324500000 717000000 198594 1970 5170 1150000000 637000000 198593 1970A 10170 2471500000 1533000000 198493 1971 5171 1470000000 689500000 198592 1971A 10171 1570000000 1065000000 198495 1972 4172 1020000000 606000000 198597 1972A 10172 1958000000 1463000000 198497 1973 2173 804000000 515500000 198598 1973A 5173 500000000 S 52237400000 343000000 12915500000 19852001 1950 10150 600000000 None 1951 6151 600000000 None 1951A 12151 100000000 None 1953 5153 750000000 None 1957 11157 600000000 None 1958 4158 900000000 None 1959 9159 587700000 159900000 198489 1961 5161 1300000000 64500000 198586 1961 9161 617000000 187300000 198491 1962 9162 100000000 33500000 19842002 1963 8163 2000000000 257000000 198489 1963 1163 353800000 189000000 19852003 1964 5164 400000000 100500000 198594 1964A 9164 2300000000 497000000 198494 1965 1165 2500000000 503500000 198590 196 5A 7165 2050000000 316000000 198490 1966 12166 2550000000 626500000 198491 1967 5167 2200000000 534000000 198593 1967A 11167 2000000000 588500000 198495 1968 3168 1800000000 541500000 198592 1969 5169 2200000000 997000000 198594 1971 2171 3355000000 1035500000 198593 1972 2172 2700000000 1166000000 198598 1972A 10172 800000000 539000000 198497 1973 5173 2535000000 S 35898500000 1337000000 9673200000 19852001 1953 7153 975000000 None 1954A 6154 1025000000 None 1954B 12154 1063500000 None 1955 10155 1450000000 None 1956A 6156 1550000000 None 1957A 1157 1750000000 None 1957B 7157 1750000000 None 1958 9158 620000000 None 1958A 1158 1750000000 None 1958B 7158 2100000000 None 1961A 4161 3000000000 468500000 198491 1961B 10161 3500000000 667300000 198490 1962 1162 1560000000 116700000 198587 1962A 4162 3500000000 658100000 198491 1962B 7162 1160000000 244000000 198492 1962B 10162 260000000 None 1962C 10162 400000000 93500000 198492 196 6 7166 1660000000 296500000 198490 1966A 1166 1000000000 75000000 198586 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 1984 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 S 49273500000 OUTSTANDING 1080500000 1463500000 966000000 864000000 644000000 1173500000 1038500000 1055000000 1146500000 12051100000 MATURITIES 198497 198498 198494 198494 198496 198497 198497 198498 198498 1953 11153 980000000 None 1955 1155 220000000 None 1962 4162 660000000 None 1965 9165 800000000 191500000 198490 1966 7166 300000000 39500000 198488 1969 2169 395000000 63000000 198588 s 3355000000 294000000 1953 4153 s 1050000000 None 1961 3161 860000000 None 1962 11162 650000000 None 1966 10166 1570000000 522000000 198492 1967 5167 1370000000 359000000 198592 1968 5168 700000000 226500000 198592 1970 12170 2010000000 776500000 198493 1972 4172 666000000 256000000 198592 s 8876000000 2140000000 1957 4157 1000000000 None 1966 12166 125000000 23500000 198486 1972 10172 267500000 181500000 198497 1392500000 205000000 1966 1166 5 650000000 181000000 198592 1968 1168 326000000 118000000 198592 1970 5170 224000000 115000000 198593 1200000000 414000000 1950 10150 S 550000000 None 1961 12161 1150000000 332000000 198490 1962 9162 260000000 None 1966 1166 562500000 189000000 198592 1968 11168 831000000 509000000 198496 1974 5174 1000000000 637500000 198596 4353500000 S 1667500000 1964 4164 5 230000000 None 1965 9165 515000000 119500000 198490 1968 3168 700000000 204000000 198591 1968A 11168 210000000 60500000 198493 1971 10171 232000000 101500000 198495 1972 7172 250000000 151000000 198497 2137000000 636500000 1962 7162 500000000 63000000 198487 1964 8164 500000000 64000000 198485 1967 11167 455000000 224500000 198492 1455000000 351500000 Grand Total S 160178400000 S 40348300000SCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED AND THE GOOD FAITH OF THE STATE IS FLEDGED Outstanding as of June 30 1984 Notes constitutional Amendment of 1960 provides that appropriations shall be made in each year under lease contracts now or hereafter entered into between the State and any State 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 nothing in this amendment is intended directly or by implication to have any effect upon any provisions of any such contract establishing lien rights priorities regarding revenues or otherwise providingprotection 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 reportGEORGIA STATE FINANCING AND INVESTMENT COMMISSION CONSTRUCTION FUND YEAR ENDED JUNE 30 1984GEORGIA STATE FINANCING AND INVESTMENT COMMISSION CONSTRUCTION FUND COMBINED BALANCE SHEET ALL FUNDS JUNE 30 1984 CURRENT ASSETS Cash in Bank Investments FIXED ASSETS Land and Buildings GOVERNMENTAL FUND TYPE CAPITAL PROJECTS 2634242 29975518897 29978153139 GENERAL FIXED ASSETS TOTAL Memorandum Only 2634242 29975518897 S 29978153139 113153196728 113153196728 Total Assets S 29978153139 5 113153196728 S 143131349867 FUND EQUITY FUND EQUITY Investment in Fixed Assets Fund Balance Reserved For Capital Projects 29978153139 113153196728 113153196728 29978153139 Total Fund Equity S 29978153139 S 113153196728 S 143131349867 Note The audit of the Georgia state Financing and Investment Commission was performed by an Independent Public Accounting Firm The accompanying notes are an integral part of these financial statementsGEORGIA STATE FINANCING AND INVESTMENT COMMISSION CONSTRUCTION FUND STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS YEAR ENDED JUNE 30 1984 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 Georgia Rural Roads Authority Jekyll Island State Park Authority For Operations Georgia State Financing and Investment Commission Budget Fund Construction Supplements Net on Refunds Georgia Building Authority Hospital Georgia Building Authority Penal Human Resources Department of Investigation Georgia Bureau of Offender Rehabilitation Department of University of Georgia Net Income Receipts NONINCOME Sale of State of Georgia General Obligation Bonds Good Faith Deposit on Unissued Bonds Net Cash Receipts BALANCE JULY 1 198 3 Cash Investments 37195329 2417300 55 68959565 20542620 i 81152858 3309454 6 71536872 4 64332436 1 49517306 9122000 23238673 70 91711784 3274690883 39612629 3314303512 93500000 7185211784 3870908272 925022 74000000 40960978 46300000 50143175 180800885 12603500000 276740000 S 19113563 41469794751 200243710 3670664562 12880240000 9209575438 41450681188 DISBURSEMENTS 5g660256626 Regular Operating Expenses Per Diem Fees and Contracts Per Diem and Fees Total Expense CAPITAL OUTLAY Capital Outlay Projects Total Disbursements BALANCE JUNE 30 1984 Cash Investments 2634242 29975518897 29299900 227508303 256808203 20425295284 20682103487 29978153139 The audit of the Georgia State Financing and Investment Commission was performed by an Independent Public Accounting Firm 50660256626 The accompanying notes are an integral part of these financial statementsPUBLIC TRUST FUNDS BALANCE SHEET BY STATE UNITS JPUBLIC TRUST FUNDS BALANCE SHEET JUNE 30 1984 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 2128431 S 7735388 00 175250067 889383295 00 00 1461355191 44695979471 3013742 131775932 718716563 875005 INVESTMENTS 2496611875 00 10663600881 00 336622568669 8460503505 112764842982 00 00 466504111 00 00 491318729 48086213085 S 471965950752 Audits being performed by Independent Public Accounting Firms These audits were not available at the time this report was published The information shown above was furnished by the Agencies The accompanying notes are an integral part of these financial statementsPUBLIC TRUST FUNDS BALANCE SHEET JUNE 30 1984 TOTAL FUND EQUITY LIABILITIES RESERVED AND ACCOUNTS TOTAL CURRENT FUND FUND RECEIVABLE 70 ASSETS 2506870876 LIABILITIES 1163197 56 BALANCES 2390551120 EQUITY S 81305 S 2506870876 00 7735388 00 7735388 7735388 00 10663600881 1583365 65 10505264316 10663600881 00 175250067 00 175250067 175250067 90546549 78 346566606942 123166 94 346554290248 346566606942 577764 39 8518279944 00 8518279944 8518279944 00 112764842982 7268959 73 112037947009 112764842982 00 1461355191 00 1461355191 1461355191 2971803 41 44993159812 00 44993159812 44993159812 00 469517853 127711 61 456746692 469517853 00 131775932 00 131775932 131775932 00 718716563 00 718716563 718716563 00 492193734 00 492193734 492193734 9417742328 529469906165 1026640149 528443266016 S 529469906165165 PRIVATE TRUST AND AGENCY FUNDS BY STATE UNITSBALANCE SHEET BY STATE UNITS PRIVATE TRUST AND AGENCY FUNDS JUNE 30 1934 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 Public Telecommunications Commission Georgia 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 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 Magistrate Courts Training Council Georgia Labor Department of Law Department of Medical Assistance Department of Offender Rehabilitation Department of Pardons and Paroles Board of Personnel Board State Merit System of Personnel Administration Public Safety Department of Public Service Commission Revenue Department of Secretary of State Subsequent injury Trust Fund Transportation Department of Veterans Service State Department of Workers Compensation State Board of CASH ON HAND ACCOUNTS AND IN BANKS RECEIVABLE 21202951777 85910 3629277 00 7250 00 538197 00 4305967 00 324402435 00 1468625 00 18442978 800 00 00 2500 00 16358127 00 2250 00 938020377 00 13875 00 00 00 77898860 00 00 00 00 00 281363 00 1041431372 30231 3000 00 1208567 00 12607519 00 209930 00 11118351 00 00 00 2303628 00 00 00 00 00 2050115 00 68501199 00 00 00 111000 00 139655930 00 10421303 00 41113392 00 18002942 00 00 00 576410197 00 1396138 00 00 00 309558556 00 3875 00 00 00 S24824430872 116941 The accompanying notes are an integral part of these financial statementsBALANCE SHEET BY STATE UNITS PRIVATE TRUST AND AGENCY FUNDS JUNE 30 1984 LIABILITIES AND FUND EQUITY TOTAL CURRENT FUND EQUITY RESERVED L ABILITIES TOTAL AND ASSETS LIABILITIES FUND BALANCE FUND EQUITY 21203037687 18582307 211 84455380 212 03037687 3629277 84226 3545051 3629277 7250 7250 00 7250 538197 6500 531697 538197 4305967 203750 4102217 4305967 324402435 9341 3 24393094 3 24402435 1468625 18625 1450000 1468625 18443778 520204 17923574 18443778 00 00 00 00 2500 2500 00 2500 16358127 963005 15395122 16358127 2250 2250 00 2250 938020377 00 9 38020377 9 38020377 13875 13875 00 13875 00 00 00 00 77898860 00 77898860 77898860 00 00 00 00 00 00 00 00 281363 147625 133738 281363 1041461603 112790879 9 28670724 10 41461603 3000 3000 00 3000 1208567 645875 562692 1208567 12607519 18554 12588965 12607519 209930 00 209930 209930 11118351 11095851 22500 11118351 00 00 00 00 2303628 00 2303628 2303628 00 00 00 00 00 00 00 00 2050115 00 2050115 2050115 68501199 68501199 00 68501199 00 00 00 00 111000 111000 00 111000 139655930 139387835 268095 1 39655930 10421303 10421303 00 10421303 41113392 10297 41103095 41113392 18002942 1730922 16272020 18002942 00 00 00 00 576410197 86200 5 76323997 5 76410197 1396138 20950 1375188 1396138 00 00 00 00 309558556 137551027 1 72007529 3 09558556 3875 3875 00 3875 00 00 00 00 24824547813 502940225 24321607588 24824547813168 STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS BY STATE UNITS PRIVATE TRUST AND AGENCY FUNDS YEAR ENDED JUNE 30 1984 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 Pubic Telecommunications Commission Georgia 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 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 Magistrate Courts Training Council Georgia Labor Department of Law Department of Medical Assistance Department of Offender Rehabilitation Department of pardons and Paroles Board of Personnel Board State Merit System of Personnel Administration Public Safety Department of Public Service Commission Revenue Department of Secretary of State Subsequent Injury Trust Fund Transportation Department of Veterans Service State Department of Workers Compensation State Board of CASH BALANCE JULY 1 1983 16178333557 S 2270550 496354 1766107 456385812 2326557 11287965 231472 1750 15366590 969512790 7125 46467359 49262 994851669 4000 23310184 2295499 221660 85954 566893 83458172 3250 144784417 8934209 24090189 14412513 546558803 746429 100690904 1875 CASH RECEIPTS 70400342952 i 528662378 153330494 79213141 115602999 185679678 484785706 929191462 12886957 99849592 998073898 83436634 1970943282 50866308 39904966 185894781 22225410 200729600 184705650 12644759359 96694127 376323667 91397744 75294326 480867318 9482475 3035715 10091876 1617343 4826127 1492373013 245352620 168308549 2577272584 180070695 1356558157 1416561051 92587673 95695358671 235475772 4051676 4435833867 84059445 105497808 DISBURSEMENTS 65375724732 i 527303651 153323244 79171298 113063139 317663055 485643638 922036449 13118429 99848842 997082361 83434384 2002435695 50859558 39904966 154463280 22225410 200729600 184473549 12598179656 96695127 398425284 81085724 75306056 469834921 9482475 2524837 10091876 1617343 3342905 1507329986 245352620 168200799 2582401071 178583601 1339534954 1412970622 92587673 95665507277 234826063 4051676 4226966215 84057445 105497808 CASH BALANCE JUNE 30 1984 21202951777 3629277 7250 538197 4305967 324402435 1468625 18442978 16353127 2250 938020377 13875 77898860 281363 1041431372 3000 1208567 12607519 209930 11118351 2303628 2050115 68501199 111000 139655930 10421303 41113392 18002942 576410197 1396138 309558556 3875 s 19631312620 SI98610077546 193416959294 The accompanying notes are an integral part of these financial statementsSTATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITSSTATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS ADMINISTRATIVE SERVICES DEPARTMENT OF COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Department of Administrative Services as presented on page 18 of unit report provided for expenditures totaling 11635298200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES Appropriation Allotments State Funds Federal Funds Other Revenues Retained CARRYOVER FROM PRIOR YEAR Transfer from Reserved Fund Balance EXPENDITURES Personal Services Regular Operating Expenses Travel Motor Vehicle Equipment Purchases Publications and Printing Equipment Purchases Computer Charges Real Estate Rentals Telecommunications Per Diem Fees and Contracts Utilities Rents and Maintenance Expense 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 Telephone Billings Materials for Resale Public Safety Officers Indemnity Fund Unemployment Compensation Reserve Excess of Funds Available over Expenditures OVER UNDER 2939714000 00 8684884200 2939714000 00 1067604 1067604 8181744581 503139619 11624598200 S 11122526185 502072015 5700000 97961646 11220487831 92261646 11630298200 409810369 2842563700 2798387485 44176215 655359600 624863783 30495817 18279300 16479649 1799651 47946500 31693811 16252689 52404700 48233874 4170826 358058400 333283649 24774751 697197400 658431187 38766213 290822200 290007442 814758 46500300 43891569 2608731 394640400 371184659 23455741 3501200 3340110 161090 2124391100 1893949107 230441993 259807800 259807800 00 17736900 17736900 00 10000000 10000000 00 85000000 85000000 00 2910117100 2754640589 155476511 793144800 787792531 i 5352269 21680000 21680000 00 1146800 1146728 72 S 11630298200 11051550873 168936958 578747327 S 168936958 STATE UNITS 17 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 3002740200 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 I 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 Market Bulletin Postage 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 Renovation Construction Repairs and Maintenance Projects at Major and Minor Markets Contract Federation of Southern Cooperatives Excess of Funds Available over Expenditures 2525858300 25 25858300 00 341932000 3 66216658 24284658 134949900 1 20149617 14800283 3002740200 30 12224575 5 9484375 1979080600 S 19 75257075 3823525 259766600 2 57444095 2322505 85466400 85218322 248078 41668200 41519530 148670 49994000 49558364 435636 28631500 28495177 136323 25131800 21430661 3701139 59254600 59123200 131400 38460000 35317925 3142075 26815000 26636357 178643 20557200 20557200 00 50600000 50600000 00 45274100 45274100 00 83658000 83658000 00 99854200 99854200 00 55600000 55473825 126175 6800000 6764274 35726 9500000 9500000 00 27128000 27128000 00 7500000 7388271 111729 2000000 2000000 00 3002740200 s 29 88198576 24025999 14541624 24025999 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 tota approved budget for the parent of Audits a presented on pagalcf import Pxd orpei tures totaling 699289200 A comparison of anticipated funds 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 ACTUAL OVER UNDER 603356200 95933000 603356200 90504485 00 5428515 6 99289200 693860685 5428515 699289200 670917724 s 28371476 22942961 22942961 BANKING AND FINANCE DEPARTMENT OF COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES for ipenditure funds available and expenditures may be summarized as follows FUNDS AVAILABLE OVER I 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 350908700 340156500 10752200 290572500 14529700 25000000 1655000 570000 1975000 12780000 3726500 100000 30908700 284468040 13193221 22621159 1204680 569293 1785652 12754431 2842324 00 339438800 717700 S 6104460 1336479 2378841 450320 l 707 1 189348 25569 884176 100000 11469900 717700STATE UNITS 17 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 12163216100 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 535071700 11623644400 4500000 12163216100 534015700 10403049944 13614427 1056000 1220594456 9114427 10950680071 1212536029 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 Expenses Contracts with Area Planning and Development Commissions Local Assistance Grants Grants to Revitalization Projects Special Grants Appalachian Regional Commission Matching Grants Economic Development Grants Appalachian Regional Commission Assessment Appalachian Regional Commission Grants Federal Community Development Block Grants Federal Juvenile Justice Grants Federal Job Training Partnership Act Service Delivery Areas Contracts Job Training Partnership Act PassThru Grants HUD Solar Energy Grants Job Training Partnership Act Veterans Grant Excess of Funds Available over Expenditures 00 2271379 2271379 S 12163216100 S 10952951450 1210264650 371865600 367791894 4073706 17497300 16525023 972277 21232900 18505928 2726972 1210000 1233092 23092 11780800 9750946 2029854 4868500 4457031 411469 860000 679637 180363 24341100 23249912 1091188 10726000 8358504 2367496 155057500 143259315 11798185 594000 593948 52 124402500 124402500 00 33500000 33500000 00 5000000 5000000 00 1000000 1000000 00 2500000 2500000 00 18000000 18000000 00 8977700 8977700 00 850000000 00 850000000 5737610000 5633164641 104445359 128244000 101529258 26714742 64000000 64000000 00 4518109400 4345301700 172807700 43650000 2651619 40998381 8188800 8188800 00 12163216100 S 10942621448 1220594652 10330002 S 10330002 The above comparison indicates that Motor Vehicle Equipment Purchases were overspent in the amount of 23092 overexpenditure is in violation of Section 56 of the Supplemental Appropriations Act of 19831984 174 STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS COMPTROLLER GENERAL COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Comptroller General as presented on page 18 of unit report provided for expendi tures totaling 701836400 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 OVER UNDER Excess of Funds Available over Expenditures 605198400 605198400 00 86432600 86198626 233974 10205400 9730800 474600 701836400 701127826 708574 532644100 528447846 4196254 46798900 38850523 7948377 17253000 16355609 897391 7200000 6813800 386200 15538000 14850630 687370 1349400 1213934 135466 19641400 18942549 698851 46932500 46932400 100 11820300 11399275 421025 2658800 2357525 301275 701836400 5 686164091 14963735 S 15672309 14963735 STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS CONSERVATION FORESTRY COMMISSION GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Georgia Forestry Commission as presented in unit report provided for expenditures totaling 2770942100 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 Payments to the University of Georgia School of Forestry for Forest Research Ware County Grant Wood Energy Program Excess of Funds Available over Expenditures j 2267270800 2261670800 5600000 126866100 134788853 7922753 376805200 381480678 4675478 2770942100 2777940331 S 6998231 1800965900 1799061440 1904460 513610400 511814988 1795412 10693000 10551510 141490 90827500 90741597 85903 8432500 8129493 303007 118839000 118705918 133082 29037500 26907939 2129561 1821200 1821100 100 62987000 60373579 2613421 22945500 19759956 3185544 38700000 37729512 970488 21630000 21626647 3353 30000000 30000000 00 6000000 6000000 00 14452600 13634244 818356 2770942100 2756857923 14084177 21082408 S 21082408 STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS CONSERVATION NATURAL RESOURCES DEPARTMENT OF COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Department of Natural Resources as presented in unit report provided for expendi tures totaling 722059200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES Appropriation Allotments State Funds Federal Funds Other Revenues Retained CARRYOVER FROM PRIOR YEAR Transfer from Reserved Fund Balance EXPENDITURES Personal Services Regular Operating Expenses Travel 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 Repairs and Maintenance Capital Outlay Shop Stock Capital Outlay Heritage Trust Cost of Material for Resale Payments to Lake Lanier Islands Development Authority Contract Special Olympics Inc Georgia Sports Hall of Fame Capital Outlay Heritage Trust Wildlife Management Area Land Acquisition Capital Outlay User Fee Enhancements Capital Outlay Buoy Maintenance Capital Outlay Consolidated Maintenance Technical Ass stance Contract Contract Georgia Rural Water Association National Park Service National Park Service Emergency Jobs Bill Small Business Administration Emergency Jobs Bill Land and Water Emergency Jobs Bill Georgia Boxing Commission Excess of Funds Available over Expenditures OVER UNDER 4795267700 4786857800 8409900 1737529700 1666343390 71186310 887862100 882229712 5632388 7420659500 7335430902 85228598 1399700 65822855 64423155 7422059200 S 7401253757 20805443 5 3645011500 S 3637651163 7360337 803943600 797624095 6319505 48256000 46245653 2010347 122311800 121764327 547473 48359400 46017007 2342393 127505600 124604870 2900730 36276300 34477231 1799069 94324400 94235268 89132 76025700 73490683 2535017 229219200 227911505 1307695 498700 483601 15099 151300000 151300000 00 29690300 28526519 1163781 340000000 271562459 68437541 35505000 35505000 00 602900000 602900000 00 150000000 150000000 00 25043700 25043700 00 12500000 12500000 00 163254200 162546649 707551 25000000 24218458 781542 25675000 25331366 343634 97500000 92018656 5481344 49470000 49470000 00 18600000 18600000 00 5000000 5000000 00 35000000 00 35000000 115680000 114783489 1 896511 2000000 1990162 1 9838 31437500 29492836 i 1944664 10000000 10000000 00 1000000 1000000 00 33140400 30790000 2350400 64166900 64166900 00 84540000 84211212 328788 81750000 81750000 00 174000 00 174000 S 7422059200 7277212809 144846391 124040948 124040948 STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS CONSERVATION SOIL AND WATER CONSERVATION COMMITTEE STATE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the State Soil and Water Conservation Committee as presented in unit report provided for expenditures totaling 86553600 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES OVER UNDER Appropriation Allotments State Funds Federal Funds EXPENDITURES Per ional 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 s 85414300 5 81045500 4368800 1139300 1139118 182 86553600 S 82184618 4368982 56459900 53815756 2644144 5484800 5298607 186193 5482200 4723774 758426 1800600 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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 Local Civil Defense Grants Emergency Management Agency Grants to others Excess of Funds Available over Expenditures 454348400 168213100 4746200 1000000 4310000 2849500 1101000 596000 6430900 10383800 17447300 126116200 41770000 1800000 4000000 6400000 10180000 68300000 1812600 931805000 4 52089735 S 2258665 1 59953425 8259675 3639522 1106678 997915 2085 3622673 687327 2754547 94953 1018076 82924 576000 20000 6122606 308294 8218025 2165775 13638735 3808565 1 24987619 1128581 41770000 00 1800000 00 4000000 00 4859919 1540081 9192992 987008 68271688 1812600 909326077 9078784 28312 00 22478923 S 9078784 STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS 179 EDUCATION EDUCATION DEPARTMENT OF A EDUCATION DEPARTMENT OF COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Department of Education A Budget as presented in unit report provided for expenditures totaling 175836595900 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES Appropriation Allotments State Funds Federal Funds Other Revenues Retained CARRYOVER FROM PRIOR YEAR Transfer from Reserved Fund Balance EXPENDITURES Personal Services Regular Operating Expenses Travel Motor Vehicle Equipment Purchases Publications and Printing Equipment Purchases Computer Charges Real Estate Rentals Telecommunications Per Diem Fees and Contracts Utilities APEG Grants Salaries of Instructional Personnel Code Section 202157a Salaries of Instructional Personnel Code Section 202152 Salaries of Instructional Personnel Code Section 202153 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 Staff Development Supervision and Assessment of Students and Beginning Teachers and Performance Based Certification Cooperative Educational Service Agencies Superintendents Salaries High School Program Area VocationalTechnical Schools Junior College Vocational Program Quick Start Program 147781643400 27974623800 80328700 147751643400 24972334773 72845046 OVER UNDER 30000000 3002289027 7483654 175836 595900 172796 823219 3039772681 00 147392910 147392910 175836595900 S 172944216129 2892379771 1757576100 1748015002 9561098 286037400 259223373 26814027 104574100 88653625 15920475 1570000 1473295 96705 62738700 54938113 7800587 11122200 7507943 3614257 113532100 115929058 2396958 201118200 195678755 5439445 52536200 48454206 4081994 590818500 516013288 74805212 4500500 3054201 1446299 61168833700 61160516860 8316840 10698124000 10698069314 54686 2640004100 2623189207 16814893 2603376100 2603291233 84867 7224014300 7224008492 5808 327831800 322031833 5799967 2005194900 1998582498 6612402 69188100 69740386 552286 9397885900 9395737156 2148744 556998600 555178964 1819636 100962600 102298192 1335592 8548275700 8528844579 19431121 54187200 52453316 1733884 9724134200 8396780861 1327353339 11487121300 11487121300 00 2387607000 2387606965 35 6435500 6435500 00 117491800 117491654 146 1709723100 1653702300 56020800 1667081000 1667076000 5000 9487622400 9069371701 418250699 1741546900 1738624448 2922452 71644800 71611323 33477 364709000 364709000 00 394447100 394446960 140 514488400 512577828 1910572 2918324200 2717460178 200864022 5615427800 5547823318 67604482 174643300 167523027 7120273 306000000 305909451 90549 STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS EDUCATION continued EDUCATION DEPARTMENT OF continued EDUCATION DEPARTMENT OF continued COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued EXPENDITURES continued NonAPEG GRANTS continued Special Projects 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 Child Care Lunch Program Federal Career Education Supplemental Education Centers and Services Transportation for Refugee Children Nutrition Education School Library Materials and Textbooks Teacher Health Insurance Retired Chapter II Block Grant Flow Through Excess of Funds Available over Expenditures 26486400 249460200 49153900 394323800 455362000 369290500 68452700 271460700 129799400 982748100 3679165200 22000000 7800000000 1253145400 1253024700 2451100 5168500 17537600 2456000 2316400 620400000 912944500 OVER UNDER 26486400 123600555 45848800 357020958 452988305 256979500 68452700 271460700 129799400 981600700 3703770972 22000000 7800000000 1253145400 1199611276 1543000 3083317 17487472 460800 1991976 620390000 897001328 175836595900 S 173213878 262 s 269662133 i 00 25859645 3305100 37302842 2373695 12311000 00 00 00 1147400 24605772 00 00 00 f1 53413424 I 908100 1 2085183 50128 1995200 324424 10000 f 15943172 2622717638 1 269662133 The above comparison indicates that Computer Charges were verspent in the amount of J23 96958 APEGJrfor tures are in violation of Section 56 of the Supplemental Appropriations Act of 19831984STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS EDUCATION EDUCATION DEPARTMENT OF B INSTITUTIONS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES Ts tal aPPJed budget for the Institutions of the Department of Education B Budget as presented in unit report In Icfff r fPendles totaling 31916062300 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES Appropriation Allotments State Funds Federal Funds Other Revenues Retained CARRYOVER FROM PRIOR YEAR Transfer from Reserved Fund Balance EXPENDITURES Personal Services Regular Operating Expenses Travel Motor Vehicle Equipment Purchases Publications and Printing Equipment Purchases Computer Charges Telecommunications Per Diem Fees and Contracts Capital Outlay Utilities Excess of Funds Available over Expenditures OVER UNDER S 1598511000 s 1598511000 00 152027000 109768676 42258324 162024300 143183349 18840951 1912562300 1851463025 5 61099275 3500000 7469893 3969893 S 1916062300 S 1858932918 S 57129382 5 1394728600 S 1371713980 23014620 249459700 218886914 30572786 7255400 5806999 1448401 5860000 5466727 393273 3534500 2492444 1042056 19649500 18882020 767480 10528500 10854837 326337 10685000 10400141 284859 15121500 12486511 2634989 31675400 28595661 3079739 167564200 S 160088206 1845674440 13258478 7475994 1916062300 70387860 13258478 The above comparison indicates that Computer charges were overspent in the amount of 3326337 is in violation of Section 56 of the Supplemental Appropriations Act of 19831984 This overexpenditureSTATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS EDUCATION EDUCATION DEPARTMENT OF C PQSTSECONDARY VOCATIONAL EDUCATION BOARD OF COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Board of Posecony Vocatronal Euoation of VLSTif arandetendSrlraotS llaTlTArTlll may be summarized as follows FUNDS AVAILABLE REVENUES Appropriation Allotments State Funds Federal Funds BUDGETED 6876600 9404700 16281300 ACTUAL OVER UNDER 6876600 00 8439742 964958 964958 15316342 EXPENDITURES Personal Services Regular Operating Expenses Travel Publications and Printing Equipment Purchases Computer Charges Per Diem Fees and Contracts Excess of Funds Available over Expenditures 12683600 376200 550300 171200 886200 1113800 500000 16281300 12319041 364559 218451 157749 326891 223409 3483 167717 881628 4572 1113800 00 260300 239700 15123594 192748 1157706 192748STATE 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 t iThS Jtai0aPProved budget for the Public School Employees Retirement System Expense Fund provided for expenditures totaling 51198615300 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES OVER UNDER Appropriation Allotments State Funds EXPENDITURES 1198615300 S 1198615300 S Payments to Employees Retirement System Employer Contributions Excess of Funds Available over Expenditures 16805300 1181810000 1198615300 16805250 1181810000 1198615250 50 50 00 EDUCATION PUBLIC TELECOMMUNICATIONS COMMISSION GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Georgia Public Telecommunications Commission as presented in unit report provided for expenditures totaling 583672000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE OVER UNDER Appropriation Allotments State Funds Federal Funds Other Revenues Retained CARRYOVER FROM PRIOR YEAR Transfer from Reserved Fund Balance EXPENDITURES 387894100 3610000 192167900 583672000 583672000 S 383859400 3782607 193585962 581227969 582918661 4034700 172607 1418062 2444031 753339 Personal Services Operating Expenses Excess of Funds Available over Expenditures 308016200 275655800 583672000 302541463 5474737 272934573 2721227 575476036 7442625 STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS ED UC AT ION REGENTSOF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF HiESIDENT INSTRUCTION AND UNIVERSITY SYSTEM INSTITUTIONS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget forthe Resident Xnstruction anacvity S IntitfofntB units as shown on Schedule 18 pages 70 and 71 of unit report t srratesnriiroi ssLsyrsTsass svsssss jhsjmkwssss actuaTfunds aailaSleanf expendibles for operations units of the university System of Georgia That portion of the approved Regents of the University System of unit report provided for expenditures totaling 1337000000 expenditures to actual funds available and expenditures may be budget for the Resident Instruction and University System Institutions of the Board of Borgia eliminating the allocations to the io A comparison of anticipated funds summarized as follows f dgeted FUNDS AVAILABLE OVER UNDER Appropriation Allotments State Funds Other Revenues Retained EXPENDITURES Authority Lease Rentals Excess of Funds Available over Expenditures 10 2 58 8 782 000 000 00 00 s t 13 370 000 00 13 370 009 00 1058800000 S 00 193400100 84799900 1252200100 84799900 1252200100 84799900 3 BOARD OF EDUCATION REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA B REGENTS CENTRAL OFFICE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Regent Central Office of ofRegents of7rJSyof 0i anticipated fundTaaile STbtJESo funL available and expenditures may be summarized as follows FUNDS AVAILABLE OVER UNDER Appropriation Allotments State Funds Other Revenues Retained EXPENDITURES 1750472100 S 1883400 322721500 62797300 566740000 54750000 50000000 20000000 656346700 19000000 1750472100 9319218 1759791318 312216071 78236566 553895000 48750000 50000000 20000000 639729800 19000000 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 The above comparison indicates that Operating Expenses were overspen f0 of 15439266 ture is in violation of Section 56 of the Supplemental Appropriations Act of 19831984 00 7435818 7435818 10505429 15439266 12845000 6000000 00 00 16616900 00 S 30528063 37963881 This overexpendiSTATE UNITS 18 COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS EDUCATION STUDENT FINANCE COMMISSION GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Georgia Student Finance Commission as presented on page 16 of unit report provided for expenditures totaling 2084068100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE OVER UNDER Appropriation Allotments State Funds Federal Funds Other Revenues Retained EXPENDITURES Personal Services Regular Operating Expenses Travel Publications and Printing Equipment Purchases 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 Osteopathic Medical Loans Excess of Funds Available over Expenditures 1588972000 15 83522200 5449800 104128300 00 1 04128300 390967800 2 59199194 1 31768606 2084068100 s 18 42721394 2 41346706 212641000 s 2 04773759 7867241 27745500 26752298 993202 4840000 4401313 438687 5500000 4318431 1181569 2650100 1783843 866257 7122000 7081710 40290 8769000 7578804 1190196 32000000 25300000 6700000 320000000 2 00000000 1 20000000 1069500000 10 69500000 00 364050500 2 59922200 1 04128300 3700000 3500000 200000 13750000 13500000 250000 6400000 6400000 00 5400000 5400000 00 i ttis4ol44aioa s 18 40212358 H 2 43855742 25Il02a s 250Q36 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 tures may be summarized as follows FUNDS AVAILABLE REVENUES Appropriation Allotments State Funds Other Revenues Retained BUDGETED 228900000 304635300 533535300 S ACTUAL OVER UNDER 228900000 282754640 511654640 00 21880660 21880660 CARRYOVER FROM PRIOR YEAR Transfer from Reserved Fund Balance 00 533535300 7423537 519078177 7423537 14457123 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 Excess of Funds Available over Expenditures 164247800 8019200 2400000 5382500 1675200 60655100 11107000 5348500 37800000 8000000 101500000 127400000 533535300 155876877 6679208 2287982 5295537 1031749 57373829 11106900 5017630 36234027 7992917 98719203 124631859 512247718 6830459 S 8370923 1339992 112018 86963 643451 3281271 100 330870 1565973 7083 2780797 2768141 21287582 6830459STATE UNITS 11 COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS 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 196752800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES Appropriation Allotments State Funds Other Revenues Retained EXPENDITURES Personal Services Regular Operating Expenses Travel Publications and Printing Equipment Purchases Computer Charges Real Estate Rentals Telecommunications Per Diem Fees and Contracts Postage CostofLiving Increases Other Retirees Excess of Funds Available over Expenditures OVER UNDER 42500000 42500000 00 154252800 151699258 2553542 196752800 194199258 S 2553542 5 61655100 5 61596876 58224 1912800 1269628 643172 840000 463612 376388 2200000 1976743 223257 947000 800048 146952 18500000 18407893 92107 7404600 7404600 00 1163300 1124854 33446 53240000 52436054 803946 6390000 6218950 171050 42500000 42500000 00 196752800 194199258 2553542 00 s 00 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 117966400 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 117966400 OVER UNDER 93631000 24335400 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 625908 625908 117966400 94256908 23709492 86265500 t 70952947 15312553 4020000 3435750 584250 800000 573797 226203 100000 00 100000 400000 240687 159313 1743100 1057180 685920 8613000 8612800 200 1324800 1059286 265514 14700000 6456600 92389047 1867861 8243400 117966400 25577353 1867861 STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS GENERAL ASSEMBLY OF GEORGIA FUNDS AVAILABLE AND EXPENDITURES The total approved budget for operations of the GeneralAssembly of Georgra was J 297 00jl other revenue oO Snenll if GTIT tlTy Borgia were Si81577600 rn the fiscal year ended June 30 1984 GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA A GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA ISSUED COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the State of Georgia General Obligation Debt sinking FuncJf1 STgIeOOA parlsoTof Iipfted funtTalarlabie aTAudgetedpendltures to actual funL available 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 BUDGETED ACTUAL OVER UNDER S 13344699700 13250056700 94643000 S 13344699700 13250056700 94643000 S 00 S 00 GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA SB1GENERAL OBLIGATION DEBT SINKING FUND STATEOF GEORGIA NEW COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for theState of Georgia General Obligation Debt Sinking Fund New f XgOoToO fcomparSnFofantrci expenditures to actual fundavailable 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 BUDGETED ACTUAL OVER UNDER S 855300000 854395000 905000 S 855300000 854395000 905000 5 00 S 00STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS GOVERNOR OFFICE OF THE A GOVERNORS OFFICE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Governors Office A Budget as presented on page 24 of unit report provided for expenditures totaling 270278 700 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 Cost of Operations 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 2 49756500 5 249756500 00 4810000 4099918 710082 15712200 14709648 1002552 2 70278700 268566066 1712634 1 85183600 5 185183530 70 4000000 4000000 00 26850000 24857245 1992755 40368900 38927445 1441455 1250000 1069715 180285 1050000 1050000 00 370000 282486 87514 6991300 6991300 00 1114900 1024910 89990 3100000 70278700 2940136 266326767 2239299 159864 2 S 3951933 2239299 GOVERNOR OFFICE OF THE A GOVERNORS EMERGENCY FUND COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Governors Emergency Fund was 221500000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES OVER UNDER Appropriation Allotments State Funds 221500000 221500000 EXPENDITURES Transfer to Other State Budget Units Excess of Funds Available over Expenditures 221500000 221500000STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS GOVERNOR OFFICE OF THE B PLANNING AND BUDGET OFFICE OF COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES o actual funds available and expenditures may be summarized as fellows FUNDS AVAILABLE REVENUES Appropriation Allotments State Funds Federal Funds Other Revenues Retained BUDGETED 348496700 S 26904100 7648100 383048900 ACTUAL OVER UNDER 348496700 0 14911057 11993043 8811838 1163738 10829305 372219595 CARRYOVER FROM PRIOR YEAR Transfer from Reserved Fund Balance 383048900 11113336 383332931 11113336 284031 EXPENDITURES Personal Services Regular Operating Expenses Travel Publications and Printing Equipment Purchases Computer charges Real Estate Rentals Telecommun ic ation s Per Diem Fees and Contracts Excess of Funds Available over Expenditures 300914200 9550000 4305100 3320000 400000 14478000 19084000 5587500 25410100 383048900 98946732 9498582 3833157 2738497 400000 14477943 19083600 4606192 24388631 1967468 51418 471943 581503 00 57 400 981308 1021469 377973334 5075566 5359597 s 5359597STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS GOVERNOR OFFICE OF THE C UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Units Attached for Administrative Purposes Only of the Office of the Governor Budget as presented on page 26 of unit report provided for expenditures totaling 1771979900 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 392400500 1275334000 104245400 1771979900 392400500 685175156 59928092 00 590158844 44317308 1137503748 634476152 CARRYOVER FROM PRIOR YEAR Transfer from Reserved Fund Balance 536413564 536413564 1771979900 1673917312 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 233310500 16002100 5958300 10476300 2200000 2825000 25838000 12983700 1274466500 13274200 48845300 4100000 2800000 1771979900 214912063 10475854 5078750 5497336 864743 2569899 25836596 11921465 849259583 132174200 39244034 2715353 2800000 1303349876 370567436 18398437 5526246 879550 4978964 1335257 255101 1404 1062235 25206917 00 9601266 1384647 00 468630024 370567436STATE UNITS 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 1126701300 parish of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be A comparison of anticipated summarized as follows FUNDS AVAILABLE REVENUES Appropriation Allotments State Funds EXPENDITURES Regular Operating Expenses Capital Outlay Excess of Funds Available over Expenditures 1126701300 S 195000000 931701300 1126701300 1126701300 1950000 9317013 00 00 11267013 00 00 OVER UNDER 00 00 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 12467Ou1o 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 Regular Operating Expenses Capital Outlay Excess of Funds Available over Expenditures 1246700000 1246700000 S 315000000 931700000 12 46700000 315000000 931700000 1246700000 00 OVER UNDER 00 00 00 s 00 STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS HUMAN RESOURCES DEPARTMENT OF A DEPARTMENTAL OPERATIONS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Departmental Operations of the Department of Human Resources A Budget as presented in unit report provided for expenditures totaling 71944496800 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 25306853900 42530134900 3826594500 71663583300 25213095100 40885536278 3380955906 93758800 1644598622 445638594 69479587284 2183996016 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 Crippled Children Clinics 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 E S R P 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 Contract with Emory University for Arthritis Research Grant for Epilepsy Program Grants to Grady Hospital for Cystic Fibrosis Program Contract for Scoliosis Screening Menninger Group Homes Contract Georgia Advocacy Office Incorporated Grant for Teenage Pregnancy Prevention Program 280913500 486768582 205855082 71944496800 S 69966355866 1978140934 10572805400 5 10407259950 165545450 7823731900 7389515599 434216301 303454900 280595260 22859640 17600500 9659467 7941033 165668500 124971754 40696746 91986100 75911512 16074588 1436163200 1397689970 38473230 552051600 543555487 8496113 339702800 297715484 41987316 8839503400 8409103385 430400015 135195600 121387843 13807757 105685000 102611438 3073562 186387400 178172746 8214654 387900000 387900000 00 500601600 452181943 48419657 55457200 47319497 8137703 79487100 49155652 30331448 272206400 251011232 21195168 521506500 361524519 159981981 30153000 29641697 511303 24694800 17106817 7587983 3914682500 3860769102 53913398 51398000 43831359 7566641 18240000 18240000 00 1641604300 1629479599 12124701 9443700 7397446 2046254 44821300 44223768 597532 11439400 10633022 806378 29678200 29678161 39 22050000 22050000 00 1773039800 1600541286 172498514 7500000 3784529 3715471 3620000 00 3620000 20182571600 19643218956 539352644 6276533800 6294177480 17643680 4650731300 4649263357 1467943 383000000 382999992 08 10000000 10000000 00 10800000 10800000 00 20500000 20500000 00 6500000 6500000 00 4000000 4000000 00 11500000 11500000 00 36600000 36600000 00 21500000 21500000 00 25000000 24932976 67024 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 Cancer Research at Emory Contract MaconBibb County Hospital Authority Cerebral Palsy Contract Grants to Counties for Metabolic Disorders Screening and Testing Contract with Auditory Educational Clinic Excess of Funds Available over Expenditures 11300000 300000000 14000000 4500000 6000000 OVER UNDER 11300000 300000000 14000000 4493610 6000000 00 00 00 63 90 00 71944496800 69656405895 2288090905 309949971 S 309949971 The above comparison indicates that Local Services Benefits Payments Grants were overspent in the amount of 17643680 This overexpenditure is in violation of Section 56 of the Supplemental Appropriations Act of 19831984 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 93697500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES OVER 1 UNDER Appropriation Allotments State Funds Federal Funds Other Revenues Retained EXPENDITURES Personal Services Regular Operating Expenses Travel Publications and Printing Equipment Purchases Computer Charges Real Estate Rentals Telecommunications Per Diem Fees and Contracts Postage Excess of Funds Available over Expenditures 45223200 45223200 00 43474300 40289841 3184459 5000000 4658136 341864 93697500 90171177 3526323 i 62369700 62326931 42769 4720200 4007437 712763 459900 457741 2159 210000 162689 47311 83800 00 83800 2200000 2131448 68552 8020000 7795949 224051 2480000 2144200 335800 11993900 10032260 1961640 1160000 1112502 47498 S 93697500 90171157 20 S 3526343 20 STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS HUMAN RESOURCES DEPARTMENT OF C COMMUNITY MENTAL HEALTHMENTAL RETARDATION YOUTH SERVICES AND INSTITUTIONS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Community Mental HealthMental Retardation Youth Services and Institutions of the Department of Human Resources C Budget as presented in unit report provided for expenditures totaling 43901565000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE OVER t UNDER Appropriation Allotments State Funds Federal Funds Other Revenues Retained 28935367600 4514260822 9670208824 289483 99500 4341617200 10602098300 43892115000 43119837246 772277754 13031900 172643622 931889476 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 GrandparentSenior 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 Excess of Funds Available over Expenditures 9450000 459898068 450448068 43901565000 S 43579735314 321829686 23538685200 23393232472 145452728 3102790500 3026922755 75867745 59178500 54902307 4276193 49627200 48167282 1459918 9089000 7935876 1153124 176038000 174443836 1594164 209975600 203030365 6945235 35457500 34857365 600135 232959100 220117120 12841980 302769900 295415433 7354467 143757500 143009244 748256 74244000 74244000 00 1558237500 1450467488 107770012 20021000 19951273 69727 196087400 196087400 00 92345100 92345100 00 5144208500 5121683335 22525165 156004800 161285038 5280238 136586200 133694705 2891495 512986500 496248800 16737700 53021200 53021200 00 6277540000 6047970553 229569447 28770000 28770000 00 18219900 18219900 00 24750000 24193265 556735 26563700 26653406 89706 261377100 253978624 7398476 1600000 1467975 132025 311989500 305384930 6604570 1146684600 1121857190 24827410 5 43901565000 S 43229558237 350177077 S 672006763 350177077 The above comparison indicates that the MR Day Care Center Motor Vehicle Purchases were overspent in the amount of 5280238 and the Group Homes for Autistic Children were overspent in the amount of 89706 These overexpenditures are in violation of Section 56 of the Supplemental Appropriations Act of 19831984STATE 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 approved budget for the Department of Industry and Trade as presented on page 20 of unit report provided s totaling 1107558600 A comparison of anticipated funds available and budgeted expenditures to actual The total for expenditures funds available and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES Appropriation Allotments State Funds Other Revenues Retained EXPENDITURES Personal Services Regular Operating Expenses Travel Motor Vehicle Equipment Purchases Publications and Printing Equipment Purchases Computer Charges Real Estate Rentals Telecommunications Per Diem Fees and Contracts 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 Excess of Funds Available over Expenditures OVER UNDER s 862819600 846534200 16285400 244739000 245309353 570353 11 07558600 1091843553 15715047 s 420209900 405088481 15121419 74585800 70729999 3855801 27180000 26971770 208230 1200000 1198900 1100 29445600 28899493 546107 1627500 1627500 00 7244600 7187781 56819 28846900 27131926 1714974 158 76000 14 574 54 3 1301457 21602000 19903567 1698433 14500000 14395466 104534 11000000 11000000 00 57445700 57440060 5640 273500000 273500000 00 63794600 63794600 00 4000000 4000000 00 2500000 2500000 00 2500000 2500000 00 2000000 2000000 00 48500000 48500000 00 1107558600 S 1082944086 8899467 24614514 8899467 STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS INVESTIGATION GEORGIA BUREAU OF COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Georgia Bureau of Investigation as presented on page 16 of unit report provided for expenditures totaling 1989387600 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 1811287000 S 24461900 153638700 1989387600 1808648800 7971029 157997180 1974617009 26 164 43 382 908 584 00 71 80 147 705 91 CARRYOVER FROM PRIOR YEAR Transfer from Reserved Fund Balance 1989387600 154250 1974771259 14616341 EXPENDITURES Personal Services Regular Operating Expenses Travel Motor Vehicle Equipment Purchases Publications and Printing Equipment Purchases Computer Charges Real Estate Rentals Telecommunications Per Diem Fees and Contracts Capital Outlay Postage Evidence Purchased Excess of Funds Available over Expenditures 1295553200 180581600 42418500 72158900 8366300 53251100 179988500 17546900 82574000 4066600 14950000 5502000 32430000 1989387600 S 1290690598 170937654 39205081 72152462 7568048 52871433 174647864 17516726 80025049 2222952 14950000 5366395 28623130 1956777392 17993867 4862602 9643946 3213419 6438 798252 379667 5340636 30174 2548951 1843648 00 135605 t 3806870 32610208 17993867 JUDICIAL SYSTEM SUPREME COURT COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Supreme Court as presented on page 16 of unit report provided for expenditures totaling 297927605 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 279326800 18600805 297927605 279326800 18600805 297927605 00 00 EXPENDITURES Cost of Operations Excess of Funds Available over Expenditures 297927605 294730706 3196899 3196899STATE 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 315132330 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 3104 662 00 310466200 46 3151 661 323 30 30 4666130 315132330 5 3151 323 30 314927330 205000 S 00 00 205000 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 2249414200 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 2249414200 2249414200 00 00 8931253 8931253 L00 57394368573 94368 2249414200 2315739821 66325621 EXPENDITURES Cost of Operations Excess of Funds Available over Expenditures S 2249414200 2230309134 19105066 85430687 85430687STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS JUDICIAL SYSTEM ADMINISTRATIVE OFFICE OF THE COURTS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Administrative Office of the Courts as presented on page 14 of unit report provided for expenditures totaling 72894800 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 of continuing Judicial Education Excess of Funds Available over Expenditures 72384200 510600 72894800 S 72384200 492856 72877056 42984517 6892499 22638263 72515279 361777 S 3 3 3 00 17744 17744 43002300 6892500 23000000 72894800 17783 01 61737 79521 61777 JUDICIAL SYSTEM APPELLATE COURT REPORTS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Appellate Court Reports as presented on page 12 of unit report provided for expendi tures totaling 19310000 A comparison of anticipated funds available and budgeted expenditures to actual funds avaxlable and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES Appropriation Allotments State Funds EXPENDITURES Cost of Operations Excess of Funds Available over Expenditures 19310000 19310000 19310000 15739172 3570828 3570828 rjrTu STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS JUDICIAL SYSTEM COURT REPORTING OF THE JUDICIAL COUNCIL BOARD OF COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Board of Court Reporting of the Judicial Council as presented on page 14 of unit report provided for expenditures totaling 4571200 A comparison of anticipated funds available and budgeted expendi tures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE OVER UNDER Appropriation Allotments State Funds Other Revenues Retained EXPENDITURES Cost of Operations Excess of Funds Available over Expenditures 1687000 2884200 1687000 00 1876568 1007632 4571200 3563568 1007632 4571200 3563568 00 S 1007632 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 on page 14 of unit report provided for expenditures totaling 56534200 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 52302800 4231400 56534200 56534200 52302800 4231320 56534120 56529481 4639 00 80 JUDICIAL SYSTEM JUDICIAL QUALIFICATIONS COMMISSION COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Judicial Qualifications Commission as presented on page 12 of unit report provided for expenditures totaling 5047100 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 5047100 5047100 Cost of Operations Excess of Funds Available over Expenditures 5047100 4178018 8 69082 i69082STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS JUDICIAL SYSTEM JUVENILE COURT JUDGES COUNCIL OF COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES for expendituieBPoSinai4 IZ on CUnCil Juve5ile Court Jud9es as presented on page 14 of unit report provided fSndnraSeandedrtSresrbe IIITIITIT SVaiUble expenditure to actual FUNDS AVAILABLE REVENUES Appropriation Allotments State Funds Federal Funds EXPENDITURES Cost of Operations Excess of Funds Available over Expenditures OVER UNDER s s 11169500 29796700 40966200 11169500 29312589 40482089 40482089 00 s 00 484111 40966200 484111 00 JUDICIAL SYSTEM MAGISTRATE COURTS TRAINING COUNCIL GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES r tal appJIed budget for the Georgia Magistrate Courts Training Council as presented on page 12 of unit report actual lunds ailSlfd e Tt 3l k A cParison f anticipated funds available and budgeLd expenditure actual tunas available and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES OVER UNDER Appropriation Allotments State Funds Other Revenues Retained EXPENDITURES Cost of Operations Excess of Funds Available over Expenditures 5 1506000 3913300 5419300 S S 1506000 3342905 4848905 4848905 00 s 00 570395 5 5419300 00 STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS LABOR DEPARTMENT OF A INSPECTION pTviSION COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLEAND EXPENDITURES Cures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE OVER UNDER Appropriation Allotments State Funds EXPENDITURES Personal Services Regular Operating Expenses Travel Publications and Printing Equipment Purchases Real Estate Rentals Telecommunications Per Diem Fees and Contracts Excess of Funds Available over Expenditures 78151000 78151000 64922900 1325900 8175100 1745000 555000 797100 610000 20000 78151000 63055804 1251284 7439195 1722013 554097 797040 536004 00 1867096 1 74616 735905 l 22987 903 60 73996 20000 75355437 2795563 2795563STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS LABOR DEPARTMENT OF B BASIC EMPLOYMENT FOOD STAMPS WORK INCENTIVE CORRECTIONAL SERVICES COMPREHENSIVE EMPLOYMENT AND TRAINING AND JOB TRAINING PARTNERSHIP COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Basic Employment Food Stamps Work Incentive Correctional Services Comprehensive Employment and Training and Job Training Partnership of the Department of Labor B Budget as presented in unit report provided for expenditures totaling 11031324200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES OVER UNDER Appropriation Allotments State Funds Federal Funds Other Revenues Retained CARRYOVER FROM PRIOR YEAR Transfer from Reserved Fund Balance EXPENDITURES Personal Services Regular Operating Expenses Travel Motor Vehicle Equipment Purchases Publications and Printing Equipment Purchases Computer Charges Real Estate Rentals Telecommunications Per Diem Fees and Contracts Capital Outlay Per Diem Fees and Contracts CETA W I N Grants CETA Direct Benefits Per Diem Fees and Contracts JTPA Excess of Funds Available over Expenditures 341964100 5 10689360100 JD0 11031324200 341247000 717100 6872702295 3816657805 244930980 244930980 7458880275 3572443925 00 22282418 22282418 11031324200 S 7481162693 35 50161507 5555390300 4796366125 7 59024175 546150600 520077169 26073431 93824500 72475295 21349205 1200000 1051088 148912 1970000 236836 1733164 128587400 96578882 32008518 2575000 1029642 1545358 243884600 209849633 34034967 155032500 109005997 46026503 200281100 206665867 6384767 16500000 16500000 00 6200000 7380101 1180101 29078200 27278888 1799312 3746900000 1091739438 26 55160562 303750000 292028332 11721668 11031324200 S 7448263293 32899400 35 83060907 32899400 The above comparison indicates that Per Diem Fees and Contracts were overspent in the amount of 6384767 and Per Diem Fees and Contracts CETA were overspent in the amount of 1180101 These overexpenditures are in violation of Section 56 of the Supplemental Appropriations Act of 19831984 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 tcfl approve budget for the Department of Law as presented on pag14 pSStSST auaff unds SffiS totaling 5557171169 A comparison of anticipated funds availaDie ana uuayeoeu and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES Appropriation Allotments State Funds Other Revenues Retained BUDGETED ACTUAL OVER UNDER 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 404564300 57285869 10622700 3350000 3112900 8040000 31460600 8893000 23241800 6600000 404010918 57268878 10618899 3211732 3034963 7973400 31460600 8775096 23241707 6599326 556195519 975650 553382 16991 3801 138268 77937 66600 00 117904 93 674 975650STATE UNITS 2 COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS MEDICAL ASSISTANCE DEPARTMENT OF COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Department of Medical Assistance as presented in unit report provided for expendi tures totaling 78 505557500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES Appropriation Allotments State Funds Federal Funds Other Revenues Retained CARRYOVER FROM PRIOR YEAR Transfer from Reserved Fund Balance EXPENDITURES Personal Services Regular Operating Expenses Travel Motor Vehicle Equipment Purchases Publications and Printing Equipment Purchases Computer charges Real Estate Rentals Telecommunications Per Diem Fees and Contracts Postage Medicaid Benefits Payments to Counties for Mental Health Audits Contracts Medicaid Benefits Reserve 1982 Medicaid Benefits Reserve 1983 Payments to Counties for Mental Health 1982 Payments to Counties for Mental Health 1983 Excess of Funds Available over Expenditures 21883983200 51918237900 1919098500 75721319600 2784237900 78505557500 647213800 36229000 9177300 1033700 21036000 1300000 785774500 103601100 23559500 954962000 100712000 66229395200 1084544500 62600800 146067900 8069694500 1000000 227655700 21483983200 43625319376 1777003729 OVER UNDER 400000000 8292918524 142094771 86306305 8835013295 3265139312 480901412 70151445617 8354111883 634171581 36693926 7230631 1033682 18292157 1192347 783837172 103427686 20596610 950812288 90449653 56477321628 836643854 57507010 226911354 5287560598 989396 118354924 13042219 464926 1946669 18 2743843 107653 1937328 173414 2962890 4149712 10262347 9752073572 247900646 5093790 372979254 2782133902 1989396 109300776 78505557500 65197224997 13308332503 4954220620 4954220620 The above comparison indicates that Regular Operating Expenses were overspent in the amount of 464926 expenditure is in violation of Section 56 of the Supplemental Appropriations Act of 19831984 STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS OFFENDER REHABILITATION DEPARTMENT OF SX1 DEPARTMENTAL OPERATIONS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approve budget Zr the Departmental Operations of the parent of OffenderJi FUNDS AVAILABLE OVER UNDER Appropriation Allotments State Funds Other Revenues Retained 2211929900 4 5888500 s 2257818400 2201929900 45700760 2247630660 10000000 187740 10187740 EXPENDITURES Personal Services Regular Operating Expenses Travel Motor Vehicle Equipment Purchases Publications and Printing Equipment Purchases Computer Charges Real Estate Rentals Telecommunications Per Diem Fees and Contracts Utilities County Subsidy County Subsidy for Jails Court Costs Central Repair Fund Grants for County Workshop Construction Grants for Local Jails of Funds Available over Expenditures 8572 714 253 69 63 36 860 987 306 980 49 6634 517 524 858 752 397 49300 29600 83000 90000 00000 20000 75600 19300 60000 59100 00000 82500 50000 00000 00000 40000 60000 552 678 24 0 69 59 34 844 98 7 297 960 45 636 378 501 8 54 752 391 35008 95846 14330 85308 33910 43167 41356 19200 31645 92669 85419 75750 62250 57325 45454 37300 78951 l 2014292 I 3533754 1 1368670 1 4692 366090 I 176833 1634244 f 100 928355 I 1966431 l 314581 193250 13887750 l 2242675 l 354546 2700 581049 The above comparison indicates that County Subsidy was overspent in the amount of 193250 This overexpenditure is in violation of Section 56 of the Supplemental Appropriations Act of 19831984STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS OFFENDER REHABILITATION DEPARTMENT OF B CORRECTIONAL INSTITUTIONS TRANSITIONAL CENTERS AND SUPPORT COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Correctional Institutions Transitional Centers and Support of the Department of Offender Rehabilitation B Budget as presented on page 27 of unit report provided for expenditures totaling 512613561300 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 12239744700 98536400 275280200 12613561300 122 24 7 447 00 150 000 00 644 395 25 340 968 75 2 661 351 18 91 4 50 82 125 553 193 43 582 419 57 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 Inmate Release Funds Health Service Purchases Payments to the Medical Association of Georgia for Jail and Prison Health Care Certification Excess of Funds Available over Expenditures 00 8566592 8566592 12613561300 S 12563885935 49675365 8340460800 5 8321611449 18849351 1758453000 17010408 74 57412126 10285000 6003604 4281396 48514500 48004786 509714 8690000 7907143 782857 118032300 115994942 2037358 2720500 1920500 800000 23077000 22856254 220746 87850600 82486938 5363662 30267700 23975869 6291831 75000000 74299221 700779 44000000 44000000 00 615393500 613118085 2275415 220588000 219721670 866330 111350000 112448958 1098958 98130400 92386518 5743882 1016700000 1002172144 14527856 4048000 4047720 12493996675 69889260 280 12613561300 S 119564625 69889260 The above comparison indicates that Payments to Central State Hospital for Utilities were overspent in the amount of 1098958 This overexpenditure is in violation of Section 56 of the Supplemental Appropriations Act of 19831984STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS OFFENDER REHABILITATION DEPARTMENT OF E PROBATION FIELD OPERATIONS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Probation Opjrjtlon f comparisonof Tntioipatfunds avarltbTouIStefexpendiLreftJtSIilfSSSK2S expenditure sLybe sumar1Zed as follows FUNDS AVAILABLE OVER UNDER Appropriation Allotments State Funds Other Revenues Retained 1949287800 S 254164500 2203452300 1949287800 00 235963414 I 18201086 18201086 2185251214 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 Grants for Independent probation Systems Excess of Funds Available over Expenditures 1871524500 74644700 37335000 1790000 5012000 14722600 58494500 27604000 1680000 10000000 24635000 76010000 2203452300 67269559 4254941 70784754 3859946 28923149 8411851 1784875 5125 4964672 47328 14097672 624928 55582147 2912353 25559115 2044885 1515073 164927 10000000 00 23218013 1416987 76010000 00 2179709029 5542185 23743271 5542185STATE UNITS 20 COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS 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 as presented on page 14 of unit report provided for expenditures totaling 948793200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES OVER UNDER Appropriation Allotments State Funds Other Revenues Retained EXPENDITURES Perso al 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 948633200 938633200 10000000 160000 159956 44 948793200 938793156 760090000 746828191 13261809 29584800 29571692 13108 33065000 32480482 584518 5326500 5303898 22602 3272400 3227658 44742 21954200 21936195 18005 3500000 3433661 66339 57447300 57182521 264779 22873000 23143779 270779 1980000 1832979 147021 9700000 9700000 00 948793200 934641056 S 14152144 4152100 s 4132100 The above comparison indicates that Telecommunications were overspent in the amount of 270779 is in violation of Section 56 of the Supplemental Appropriations Act of 19831984 This overexpenditurexsviJ 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 EXPENDITURE The total approved et for the State Personnel Board Merit System of rsonnelinistratio ente LrSpSfSS0 summarized as follows FUNDS AVAILABLE REVENUES Other Revenues Retained CARRYOVER FROM PRIOR YEAR Transfer from Reserved Fund Balance BUDGETED 18789904400 1 87 89904JKOO OVER UNDER 17645268823 1144635577 4997703144 4997703144 22642971967 S 3853067567 EXPENDITURES Personal Services Regular operating Expenses Travel Publications and Printing Equipment Purchases Computer charges Real Estate Rentals Telecommun ication s Per Diem Fees and Contracts Postage Health Insurance Claim Payments Excess of Funds Available over Expenditures 392307200 S 10928700 5554800 14715000 3358500 131572600 57314500 10647800 1502819300 13586000 16647100000 187 89904400 3 82354740 10848299 4929401 11400754 3255726 119584566 57314400 9545835 1474875623 13586000 12175424688 S 9952460 80401 625399 3314246 102774 11988034 100 1101965 27943677 00 I 44 71675312 45 26784368 STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS PUBLIC SAFETY DEPARTMENT OF COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Department of Public Safety as presented on page 26 of unit report provided for expenditures totaling 557 69265700 A comparison of anticipated funds available and budgeted expenses to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES OVER 1 UNDER Appropriation Allotments State Funds Federal Funds Other Revenues Retained CARRYOVER FROM PRIOR YEAR Transfer from Reserved Fund Balance EXPENDITURES Personal Services Regular Operating Expenses Travel Motor Vehicle Equipment Purchases Publications and Printing Equipment Purchases Computer Charges Real Estate Rentals Telecommun ic at ion s Per Diem Fees and Contracts Capital Outlay Postage Conviction Reports Peace Officers Training Grant Driver License Processing Excess of Funds Available over Expenditures 5458791300 89166500 221307900 5769265700 5769265700 3859290500 700953500 28283500 297442400 54771800 78260800 291274800 11059200 64364300 58279700 14500000 56506100 20000000 162879100 71400000 5769265700 5448791300 64897022 215483053 5729171375 5734989244 3832217934 690641981 18808508 297358202 48008673 77343932 271948352 10573079 61567340 47030527 14500000 49086794 19725150 155279409 60636471 5654726352 Jj 80262892 10000000 24269478 5824847 40094325 34276456 27072566 10311519 9474992 84198 6763127 916868 19326448 486121 2796960 11249173 00 7419306 274 850 7599691 10763529 114539348 80262892MaMMiWr 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 funds available and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES Appropriation Allotments State Funds Federal Funds Other Revenues Retained BUDGETED 443207800 7657000 11400000 462264800 S ACTUAL OVER UNDER 442474700 733100 19454222 11797222 00 11400000 335878 461928922 CARRYOVER FROM PRIOR YEAR Transfer from Reserved Fund Balance 4 62264800 3267004 465195926 3267004 2931126 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 329526900 26216300 9613800 7055000 730000 1126000 8158800 21235500 8848000 49754500 4 62264800 327233371 25625525 8717171 7053544 713771 1125642 8140131 21233523 8676597 49268885 2293529 I 590775 1 896629 1456 16229 358 18669 1977 f 171403 485615 457788160 7407766 7407766STATE UNITS 2 COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS REVENUE DEPARTMENT OF COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Department of Revenue as presented on page 32 of unit report provided for expendi tures totaling 4183811600 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES OVER UNDER Appropriation Allotments State Funds Other Revenues Retained EXPENDITURES Personal Services Regular Operating Expenses Travel 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 3798891600 3769336600 29555000 384920000 384928860 8860 s 4183811600 S 4154265460 29546140 2403503800 2385024094 18479706 138193300 135261949 2931351 87700000 83610140 4089860 11329000 11325086 3914 141309400 137525108 3784292 16639300 16586539 52761 622175200 571114695 51060505 132492600 131897330 595270 48000400 46748682 1251718 34053100 33323248 729852 103911800 103911800 00 137000000 126480068 10519932 76000000 76000000 00 31140000 31139900 100 200363700 191469903 8893797 4183811600 4081418542 72846918 102393058 72846918 STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS SECRETARY OF STATE SECRETARY OF STATE COMPARISON OF aPPROVFD BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES available and expenditures may be summarized as follows FUNDS AVAILABLE OVER UNDER Appropriation Allotments State Funds Federal Funds Other Revenues Retained 1270834700 14657000 14835000 1270834700 13259065 16590275 1100326700 S 1300684040 00 1397935 1755275 357340 EXPENDITURES Personal Services Regular operating Expenses Travel Motor Vehicle Equipment Purchases Publications and Printing Equipment Purchases Computer charges Real Estate Rentals Telecommunications Per Diem Fees and Contracts Authority Lease Rentals Election Expenses Postage Excess of Funds Available over Expenditures 843126700 134980500 15241900 720000 32167500 12551100 20108200 66840400 27415700 46830700 27600000 47000000 25744000 840015381 134587505 13996830 700250 31919581 12382788 20067635 66818664 26833596 46807350 27600000 46997287 25723570 3111319 392995 1245070 19750 247919 168312 40565 21736 582104 23350 00 2713 20430 nn0326700 S 1294450437 t S 67 33603 5876263 6233603STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS SECRETARY OF STATE B REAL ESTATE COMMISSION COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Real Estate Commission of the Secretary of state B Budget as presented on page Ij 1 rePrt provided for expenditures totaling 90745900 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES Appropriation Allotments State Funds Other Revenues Retained EXPENDITURES Personal Services Regular Operating Expenses Travel Publications and Printing Equipment Purchases Computer charges Real Estate Rentals Telecommunications Per Diem Fees and Contracts Excess of Funds Available over Expenditures 90468400 277500 90745900 55632200 8974300 1200000 2500000 500000 9585400 3360000 1740000 7254000 90745900 S 90468400 366424 90834824 54426598 7929029 621963 2394063 441469 9408197 3360000 1724651 7215547 OVER 1 UNDER B7521517 00 88924 1205602 1045271 578037 105937 58531 77203 00 15349 38453 1 3224383 3313307 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 Budget STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS TRANSPORTATION DEPARTMENT OF COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the Department or faiLnfSuetipenaresraftual0funail totaling 130200513865 A comparison of anticipated funds available and budgeted expe able and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES Appropriation Allotments State Funds Federal Funds Other Revenues Retained BUDGETED 38929381400 37883675619 2867981159 79681038178 OVER UNDER 38929381400 00 26516472632 111367202987 6354680842 3486699683 71800534874 7880 503304 CARRYOVER FROM PRIOR YEAR Transfer from Reserved Fund Balance 50519475687 52398660424 1879184737 S 130200513865 124199195298 6001318567 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 Geodetic Control Spoilage Area Acquisition Clearing and Preparation Excess of Funds Available over Expenditures 14256511600 7638062802 166316100 383347316 97340341 1056790600 59950000 109294100 162465887 1837036297 99941459556 2471035800 371200000 1006805066 55383000 70000000 117359600 10000000 30155800 360000000 S 130200513865 13148676000 4583287183 145311744 267369685 91386406 681614233 56213700 108277848 150144545 1468615786 42545414949 2471035774 354312972 455846626 55382834 66386465 117164405 9797102 29928933 145533050 66951700240 57247495058 ll07835600 3054775619 21004356 115977631 5953935 375176367 3736300 1016252 12321342 368420511 57396044607 26 16887028 550958440 166 3613535 195195 202898 226867 214466950 Si 163248813625 57247495058STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS 217 VETERANS SERVICE STATE DEPARTMENT OF COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES for expLditSresPoInaUff nenntat Department Veterans Service as presented on page 16 of unit report provided fSnarn ttaling 55065222 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 EXPENDITURES Personal Services Regular Operating Expenses Travel Publications and Printing Equipment 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 OVER UNDER 1253410800 1253410800 1 00 253111400 248119023 4992377 1506522200 1501529823 315890400 S 311286489 S 4603911 6748600 6501502 247098 8450000 7763661 686339 1700000 1687922 12078 4382500 4281598 100902 18876800 18735272 141528 5550000 5185919 364081 800000 787539 12461 3220000 3196969 23031 785984300 785984300 00 351501100 351501100 00 3418500 3329800 88700 1506522200 1500242071 1287752 t s 1287752 STATE UNITS COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS WORKERS COMPENSATION STATE BOARD OF COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES The total approved budget for the State Board of Workers Compensation as presented on page 16 of unit report pro for expenuS totaling S464660000 A comparison of anticipated funds available and budgeted expenditures to vided for expends actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES Appropriation Allotments State Funds Other Revenues Retained EXPENDITURES Personal Services Regular Operating Expenses Travel Publications and Printing Equipment Purchases Computer Charges Real Estate Rentals Telecommunications Per Diem Fees and Contracts Postage OVER UNDER Excess of Funds Available over Expenditures 4 62284000 4 62284000 S 00 2376000 4 2624006 64908006 5 248006 4 64660000 248006 s 1 59727300 3 56689147 3038153 10961400 10879196 82204 4700000 4104308 595692 4200000 4179974 20026 1411000 1292970 118030 22542000 19924365 2617635 41549200 41529000 20200 7607500 6945016 662484 5121600 4890670 230930 4 6840000 64660000 4 6790275 57224921 7683085 49725 7435079 7683085 SECTION III REPORT OF THE STATE AUDITOR OF GEORGIA ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA GENERAL COMMENTS INTRODUCTION This is Section III of the annual report of the state Auditor This section reports on the financial operations of all units of the University System of Georgia for the fiscal year ended June 30 1984 FINANCIAL CONDITION The Combined Balance Sheet of all units of the University System of Georgia as presented on pages 234 and 235 shows there was an unreserved fund balance surplus in the Budget Funds of 15639763 at June 30 1984 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 296297 is due to the Board of Regents of the University System of Georgia The combined fund balances of Auxiliary Enterprises were 3982855186 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 1984 were subject to the provisions of the grants and contracts under which the funds were received The fund equity of the Expended Plant Fund was 138530948244 at June 30 1984 which represents the accumulated balances of funds expended by each institution No provision has been made for obsolescence Records at the institutions did not indicate the appraised value or replacement cost FUNDS AVAILABLE AND EXPENDITURES A summary of funds available and expenditures of all units of the University System of Georgia for the fiscal year ended June 30 1984 for Resident Instruction Fund Other Organized Activities Unexpended Plant Fund and Auxiliary Enterprises is as follows FUNDS AVAILABLE BUDGET FUNDS AUXILIARY ENTERPRISES Allotments from Board of Regents of the University System of Georgia State Funds Other Revenues Retained Gifts and Grants Other Total Revenues CARRYOVER FROM PRIOR YEAR Transfers from Fund Balances Reserved Unreserved Total Funds Available EXPENDITURES Personal Services Operating Expenses Capital Outlay Other 54389802800 54389802800 19147774062 31044117302 18982779938 25206833518 104581694164 98579416256 1546361092 1256778201 497184939 00 S 107384833457 99076601195 164994124 5837283784 6002277908 1049176153 1256778201 8308232262 73775417585 28178264837 1517484833 753401860 104224569115 Excess of Funds Available over Expenditures 3160264342 107384833457 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 70 and 71 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 103000854100 70680659219 25857151713 1517484833 753401860 98808697625 267903570 99076601195 3094758366 2321113124 00 00 5415871490 2892360772 8308232262GENERAL 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 nits of the University System of Georgia may be summarized as follows all uni FUNDS AVAILABLE REVENUES Allotments from Board of Regents of the University System of Georgia State Funds Other Revenues Retained CARRYOVER FROM PRIOR YEAR Transfers from Fund Balances BUDGETED 54389802800 48611051300 ACTUAL OVER UNDER 54389802800 S 00 44189613456 4421437844 103000854100 98579416256 4421437844 497184939 497184939 s 1 03000854100 S 99076601195 S 3924252905 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 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 Capital Outlay Eugene Talmadge Memorial Hospital Renovations Excess of Funds Available over Expenditures 61375340800 10416693700 61006832205 368508595 9673827014 742866686 18417797200 17492161947 9 25635253 9694272500 8364989766 13 29282734 2339191600 1517484833 8 21706767 30203000 30203000 00 29254800 29528011 273211 15000000 14943650 56350 83100500 82701917 398583 65307200 64529937 777263 194800000 192435780 2364220 15000000 15000060 60 178500000 182166705 3666705 18500000 14000000 4500000 127892800 s 1 03000854100 127892800 00 98808697625 S 4192156475 267903570 S 267903570 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 5273211 New Program Development Contracts for Family Practice Residency were overspent in the amount of 5 60 and Residency Capitation Grants were overspent in the amount of 3666705 These overexpenditures are In violation of Section 56 of the Supplemental Appropriations Act of 19831984 GENERAL A comparison of approved budget to total funds available and expenditures by units of the University System of Georgia is presented on pages 310 through 355 of this report Reports of all units of the University System of Georgia with fuller detail and analysis are on file in the State Auditors office and are open to public inspection AUDIT FINDINGS Unusual comments made in the individual audit reports by units of the University System of Georgia are quoted as followsGENERAL COMMENTS AUDIT FINDINGS continued GRADUATE INSTITUTIONS GEORGIA INSTITUTE OF TECHNOLOGY RESTRICTED FUNDS Many of the deficit balances represent expenditures made in June 1984 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 PRIOR YEAR CASH SHORTAGE CONTINUING EDUCATION DEPARTMENT The audit report for the year ended June 30 1983 disclosed that a cash shortage in the amount of 647500 was dis covered in the Continuing Education Department An extensive investigation was conducted by officials of the Georgia Institute of Technology This investigation concluded that no determination could be made as to the identity of the person or persons involved and therefore was unable to assign responsibility and make recovery INVESTIGATION PENDING PHYSICAL PLANT DEPARTMENT The audit report for the year ended June 30 1983 noted that an investigation was being conducted by the Institute regarding an alleged misappropriation of funds by a physical plant employee This investigation was performed by the internal audit department of the Institute and disclosed that 467445 was misappropriated by an employee by submitting erroneous time records and the subsequent cashing of payroll checks Prior to the completion of the investigative audit the employee resigned his position with the Institute As a result of this investigative audit 329032 due to this employee for accrued leave was withheld as partial reimbursement Appropriate action should be taken by the Institute to recover the remaining balance of the misappropriated funds in the amount of 138413 INVENTORY OF EQUIPMENT The audit report for the year ended June 30 1983 called attention to certain deficiencies in internal controls that existed with regard to equipment inventory of the Institute In the year under review the equipment inventory records were reconciled with the results of a physical count of equip ment inventory performed by personnel of the Institute Extensive efforts were made to locate items shown on the inventory records and unlocated at the time the physical count was made Adjustments made to the inventory records included the deletion of items that could not be located and the addition of items reflected by the physical count but not recorded on the equipment inventory records These adjustments resulted in a net increase in equipment inventory of 1058666532 At June 30 1984 the equipment inventory balance of 9296994368 reflected on the records of the Purchasing and Property Control Section of the Institute was in agreement with the amount shown on the financial reports filed by the Institute with the Board of Regents of the University System of Georgia CURRENT YEAR RETURNED CHECKS During the year under review the Institute had 26243025 in checks from students and others returned by banks and not paid for various reasons An analysis of the returned check activity for the year is summarized as follows 1804220 26243025 Balance of Returned Checks at July 1 1983 Add Checks Returned Unpaid During Year Under Review Deduct Checks Subsequently Collected Checks Written Off by Institute Balance of Returned Checks at June 30 1984 23291001 3228455 28047245 26519456 1527789 Subsequent to the end of the fiscal year under review the Institute established new policies regarding returned checks in order to safeguard against losses in this area Appropriate reviews should be made by administrative personnel to ensure that the policies are adhered toGENERAL COMMENTS AUDIT FINDINGS continued GRADUATE INSTITUTIONS continued GEORGIA INSTITUTE OF TECHNOLOGY continued CURRENT YEAR continued MANUAL JOURNAL ENTRY SYSTEM During the year under review the Institute did not have adequate internal control and administrative procedures estab lished to monitor journal entries recorded in the general ledger Journal entries were prepared by personnel of many departments and often were not supported by adequate documentation and appropriate review of the entries were not made by fiscal management of the Institute written procedures should be developed by the Institute to ensure that an adequate independent review of all manual journal entries is made prior to recording the entries in the general ledger These procedures should further require that all entries be supported by adequate documentation with periodic reviews made to determine the correctness of the accounts adjusted GROUP INSURANCE SYSTEM During the year under review reports built from data stored in the Employee Data Base were utilized by the Personnel Department to formulate monthly insurance bills Information stored in the Employee Data Base may or may not be consistent with actual employee deductions and receipts from retirees and others No determination rs made that insurance premrums re ceived from employees retirees employees on leave and peripheral departmental employees are consistent with premrums paid for those individuals Internal controls should be established to ensure that insurance premiums received from third parties are reconciled on a continuing basis with insurance premiums paid OVERPAYMENT OF SALARIES At June 30 1984 the Institute had 406601 in accounts receivable representing unresolved salary overpayments Appropriate action should be taken by the Institute to secure reimbursement for these overpayments ENGINEERING EXPERIMENT STATION During the course of this examination it came to our attention that a serious lack of internal control has exrsted in the Engineering Experiment Station with regard to expenditures made from petty cash funds Competent evidential matter furnished to us revealed that management of the Engineering Experiment Station submitted erghty seven 87 fictitious or purposely deceptive invoices to the central accounting department claiming reimbursement for expenditures made from petty cash No expenditures were actually made from petty cash funds by the Engineering Experiment station These reimbursement clarms supported by fictitious invoices totaled 752405 and occurred in fiscal years 1982 1983 and 1984 Management of the Institute has established that the above mentioned invoices were fabricated to generate cash for purchasing computer hardware and other items too expensive to buy through petty cash or to buy items which allegedly could not be acquired on a timely basis through established procurement procedures or to provide cash for expenditures for which funds were not available through regular channels No records were maintained relative to items allegedly purchased with these funds and responsible personnel of the Engineering Experiment Station could not provide invoices for these items Since no records were maintained on the actual expenditures allegedly made no determination could be made as to the actual use of funds obtained through the use of the fabricated petty cash invoices Management of the Institute advises that appropriate internal controls relative to expenditures made from petty cash have been established at the Engineering Experiment Station to ensure that such occurrences will not happen in subsequent years SUMMARY The magnitude of audit findings discussed above indicate that serious deficiencies exist within the Institutes internal administrative and accounting controls Management should review and evaluate the existing internal controls and make necessary improvements to ensure that assets of the Institute are safeguarded and financial transactions are correctly recorded and the accounting functions of the Institute are maintained in accordance with generally accepted accounting principlesGENERAL COMMENTS AUDIT FINDINGS continued GRADUATE INSTITUTIONS continued GEORGIA STATE UNIVERSITY AGENCY FUNDS PRIVATE TRUST ACCOUNTS RECEIVABLE On June 30 1984 the Private Trust and Agency Funds had 330094 in accounts receivable which consisted of overpay ments of 315294 for Federal Income Tax and 14800 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 1984 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 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 recordkeeping as suggested SENIOR COLLEGES ALBANY STATE COLLEGE PRIOR YEARS FINDING 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 The audit report for the year ended June 30 1983 stated that 58522 had been collected and in the year under review 4050 was collected leaving a balance of 855212 to be collected DEFERRED FEES Audit reports of prior years have called attention to the fact some student fees have been deferred and have recommended that legal means be used to collect the outstanding balances At June 30 1984 student fees outstanding amounted to 39900166 as shown on Schedule 2 of unit report and of this amount 15335345 has been turned over to collection agencies RETURNED CHECKS The cash balance at June 30 1984 included 522718 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 1984 the deficit in the Auxiliary Enterprises was 17567205 and the deficit in the Student Activities Fund was 17059947 These deficits have a direct relation to the lack of sufficient funds to meet obligations of all funds of the College on a current basis AGENCY FUNDS PRIVATE TRUST REGENTS SCHOLARSHIP FUND On June 30 1984 the Regents Scholarship Fund had a balance of 40000 of which 5000 was uncommitted The uncommitted balance of 5000 should be returned to the Board of Regents of the University System of Georgia for transmittal to the Depart ment of Administrative Services Fiscal DivisionGENERAL COMMENTS AUDIT FINDINGS continued SENIOR COLLEGES continued FORT VALLEY STATE COLLEGE L audit report for the year ended JUne 30 198 reded that appropriate internal controls be established to safeguard the College against loss from returned checks On June 30 1984 returned checks on hand amounted to S1538886 The College has revised its policy to accept no personal checks and has begun a concentrated effort to collect on ail returned checks on hand STUDENT ACCOUNTS RECEIVABLE At June 30 1984 accounts receivable due from students were shown in the following funds Resident Instruction Fund Auxiliary Enterprises Student Activities Fund 9356797 13657186 1699710 24713693 These balances have accumulated largely because of extension cf credit to students who had no approved student aid to fund tuition costs and related expenses There is no provisron 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 deferents could be held personally responsible for losses incurred by the College in the delivery of goods and services The practice of extension of oredrt and deferment of fees should be discontinued Mediately It is recommended that legal means be used to collect all outstand ing balances LOAN FUNDS in Prior years and again in the year under review the General Ledger Control Account of the National Drrect Stucent can Fund was not in balance with the subsidiary detail furnished by the Wachovia Bank Winston Sale North Carolina which renders an accounting service for these loans Reconciliation was made and adjustments were given to the College Appro priate action should be taken by the College to prevent this deficiency from occurring in the future AGENCY FUNDS PRIVATE TRUST REGENTS SCHOLARSHIP FUND On June 30 1984 the Regents Scholarship Fund had a deficit balance of fl56300 which resulted from the College award ing scholarships in excess of funds available and without approval of the Board of Regents of the University System of Georgra Awards made without approval of the Board andor in excess of funds available are improper and refunds should be secured from the individuals awarded the scholarships or from the person authorizing the disbursements GEORGIA SOUTHERN COLLEGE THEFT OF PAYROLL CHECKS in the year under review it was brought to our attention that Mr Byrd Jones Jr a fulltime library employee had been forging students names on workstudy payroll checks and depositing them to his personal bank account When this theft in the amount of 547738 was discovered Mr Jones was terminated and attempts were made to recover the stolen funds Attempts to collect the funds from Mr Jones were unsuccessful and the case was turned over to the Board of Regents for collection from the bonding company As of June 30 1984 the funds had not been collected and an account receivable of 47738 was shown on the books and records of the College AGENCY FUNDS PRIVATE TRUST REGENTS SCHOLARSHIP FUND On June 30 1984 the Regents Scholarship Fund had an uncommitted balance of 10105 which should be returned to the Board of Regents of the University System of Georgia for transmittal to the Department of Administrative Services Fiscal DivisionGENERAL COMMENTS 229 AUDIT FINDINGS continued SENIOR COLLEGES continued GEORGIA SOUTHWESTERN COLLEGE AGENCY FUNDS PRIVATE TRUST ACCOUNTS RECEIVABLE On June 30 1984 the Private Trust Funds had 928 in accounts receivable which consisted of overpayments of 150 for FICA and 778 for Seminars and Workshops Continuing Education It is a violation of the trust relation to expend monies held for third parties for purposes other than those designated by the party for whom the funds are held Individuals responsible for improper expenditures of trust funds may become personally liable as well as subject to penalties if payroll deductions trust funds are not remitted properly to governmental agencies REGENTS SCHOLARSHIP FUND On June 30 1984 the Regents Scholarship Fund had an uncommitted balance of 51000 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 SAVANNAH STATE COLLEGE RESIDENT INSTRUCTION FUND IMPROPER EXPENDITURE In the year under review payments of 57700 were made from Education General and Departmental Services of the Resident Instruction Fund for Rotary Club Postage Billings Expenditures of this nature are considered to be beyond the customary educational scope Reimbursement of 57700 should be secured for deposit to the Colleges Resident Instruction Fund STUDENT ACCOUNTS RECEIVABLE On June 30 1984 Savannah State College had deferred student fees of 2571693 of which 1865693 was incurred prior to the summer quarter 1984 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 AGENCY FUNDS STUDENT ACTIVITIES DEFICIT TO BE FUNDED FROM SUBSEQUENT YEARS OPERATIONS At June 30 1984 the deficit in the Student Activities Fund was 15359857 This deficit is due primarily to expendi tures being made in excess of funds budgeted for the athletic programs and this deficit must be funded from subsequent years funds available 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 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 SOUTHERN TECHNICAL INSTITUTE CASH THEFT The audit report for the year ended June 30 1983 reported that 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 this audit report no additional action has been taken by Southern Technical Institute to recover these fundsGENERAL COMMENTS AUDIT FINDINGS continued SENIOR COLLEGES continued SOUTHERN TECHNICAL INSTITUTE continued INVESTMENT IN PLANT As stated in prior year audit reports Southern Technical Institute did not maintain a complete inventory including physical location of all general fixed assets During the course of our audit procedures were being implemented by the Institute to update the inventory records VALDOSTA STATE COLLEGE AGENCY FUNDS STUDENT ACTIVITIES DEFICIT TO BE FUNDED FROM SUBSEQUENT YEARS OPERATIONS At June 30 1984 the deficit in the Student Activities Fund was 4928666 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 AGENCY FUNDS PRIVATE TRUST REGENTS SCHOLARSHIP FUND On June 30 1984 the Regents Scholarship Fund had an uncommitted balance of 6250 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 EQUIPMENT INVENTORY A review of internal controls relating to equipment inventory indicated serious deficiencies in the controls being utilized by the College Testing of accuracy of inventory records on a sample basis disclosed that 58 of 238 items of inventory selected for testing could not be found in the Communication Arts Department located in the Fine Arts Building Immediate efforts should be made to strengthen internal controls to maintain accurate and reliable inventory records of equipment Periodic physical counts should be made and reconciled to the inventory recorded on the books of the College JUNIOR COLLEGES ABRAHAM BALDWIN AGRICULTURAL COLLEGE AGENCY FUNDS PRIVATE TRUST REGENTS SCHOLARSHIP FUNu On June 30 1984 the Regents Scholarship Fund had a balance of 32000 of which 2000 was uncommitted The uncom mitted balance of 2000 should be returned to the Board of Regents of the University System of Georgia for transmittal to the Department of Administrative Services Fiscal Division ATLANTA JUNIOR COLLEGE AGENCY FUNDS PRIVATE TRUST REGENTS SCHOLARSHIP FUND On June 30 1984 the Regents Scholarship Fund had an uncommitted balance of 100000 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 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 adjustmentsGENERAL COMMENTS AUDIT FINDINGS continued JUNIOR COLLEGES continued BRUNSWICK JUNIOR COLLEGE AGENCY FUNDS PRIVATE TRUST REGENTS SCHOLARSHIP FUND On June 30 1984 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 RESIDENT INSTRUCTION FUND IMPROPER EXPENDITURES In the year under review the Internal Revenue Service was paid 62719 for interest penalties due to late filing Expenditures of this nature are improper and reimbursement should be secured and deposited to the Resident Instruction Fund of Dalton Junior College AGENCY FUNDS PRIVATE TRUST REGENTS SCHOLARSHIP FUND On June 30 1984 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 FLOYD JUNIOR COLLEGE AGENCY FUNDS PRIVATE TRUST REGENTS SCHOLARSHIP FUND On June 30 1984 the Regents Scholarship Fund had an uncommitted balance of 6500 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 GAINESVILLE JUNIOR COLLEGE AGENCY FUNDS PRIVATE TRUST ACCOUNTS RECEIVABLE On June 30 1984 the Private Trust Funds had 704 receivable which was an overpayment of Federal Income Tax It is a violation of the trust relation to expend monies held for third parties for purposes other than those designated by the party for whom the funds are held Individuals responsible for improper expenditures of trust funds may become personally liable as well as subject to penalties if payroll deductions trust funds are not remitted properly to governmental agencies GORDON JUNIOR COLLEGE EQUIPMENT INVENTORY The audit reports for the years ended June 30 1982 and June 30 1983 notes 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 agreement AGENCY FUNDS PRIVATE TRUST REGENTS SCHOLARSHIP REPAYMENT FUND On June 30 1984 the Regents Scholarship Repayment Fund had an uncommitted balance of 13008 which should be returned to the Board of Regents of the University System of Georgia for transmittal to the Department of Administrative Services Fiscal DivisionGENERAL COMMENTS AUDIT FINDINGS continued JUNIOR COLLEGES continued MACON JUNIOR COLLEGE IMPROPER EXPENDITURES The audit report for the year ended June 30 1983 noted that 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 Maoon Junior College As of June 30 1984 reimbursement had not been received for either expenditure however an examination of subse quent period receipts revealed that the Internal Revenue Service reimbursed Macon Junior College 197062 Reimbursement of 20200 should be secured from the Teachers Retirement System AGENCY FUNDS PRIVATE TRUST REGENTS SCHOLARSHIP FUND On June 30 1984 the Regents Scholarship Fund had an uncommitted balance of 6 9034 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 MIDDLE GEORGIA COLLEGE PRIOR YEARS FINDING RESIDENT INSTRUCTION FUND IMPROPER EXPENDITURE The audit report for the year ended June 30 1983 stated that a 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 STUDENT ACCOUNTS RECEIVABLE On June 30 1984 Middle Georgia College had 2544715 in deferred student fees Of this amount 1961693 was in curred prior to summer quarter 1983 There is no provision in the 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 OTHER SKIDAWAY INSTITUTE OF OCEANOGRAPHY AUXILIARY ENTERPRISES VENDING SALES In the year under review the purchase of merchandise for resale in vending operations exceeded sales by 29884 Appro priate internal controls have been established by the Institute to ensure that operating deficits do not occur in the futureCOMBINED BALANCE SHEET OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIACOMBINED BALANCE SHEET OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA JUNE 30 1984 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 1809965042 241552815 508246105 3056300894 388799119 14918380 3547389222 2539802745 1039919281 2235638281 194297698 590200 425139859 183622618 847799091 Total Assets 4774907646 1465094714 1727392176 4113316063 3936778541 130460877 2494703039 3936778541 LIABILITIES AND FUND EQUITY Liabilities 2671603960 1002752382 Fund Equity Investment in General Fixed Assets Fund Balances Reserved 2103415623 451990919 Unreserved Designated for Subsequent Years Expenditures 1727392176 1488152147 SurplusDeficit due tofrom Board of Regents 111937 10351413 Total Fund Equity 2103303686 462342332 1727392176 3982855186 3936778541 Total Liabilities and Fund Equity 4774907646 1465094714 1727392176 4113316063 3936778541 The accompanying notes are an integral part of these financial statementsCOMBINED BALANCE SHEET OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA JUNE 30 1984 ENDOWMENT FUNDS PLANT FUNDS UNEXPENDED 2234520514 703189253 1277132566 855212 114490644 AGENCY FUNDS STUDENT ACTIVITIES PRIVATE TRUST 1984 TOTALS Memorandum Only S 435714944 2089042175 10450838651 8767655359 4840295380 4846353047 19796560 32176364 6176711773 5528806593 1456561568 1376828781 138530948244 138530948244 128644330022 3511653080 818535109 138530948244 455511504 2121218539 161455355616 14916397380 745651204 46503178 1539848496 6136820097 5008081844 3511653080 67483618 138530948244 138530948244 128644330022 137463348 581370043 13284858211 12637078982 271544978 3487089301 2792231669 15639763 3511653080 72883905 138530948244 409008326 581370043 155318535519 144155891958 3511653080 818535109 138530948244 455511504 2121218539 161455355616 149163973802CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIACONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA riTRRFNT FUNDS AND UNEXPENDED PLANT FUND YEAR ENDED JUNE 30 1984 CURRENT FUNDS RESIDENT INSTRUCTION FUND FUNDS AVAILABLE REVENUES STATE FUNDS Allotments from Board of Regents of the University System of Georgia OTHER REVENUES RETAINED Gifts and Grants Federal Agencies State Agencies Other States Counties and Cities Private Restricted For Student Aid Unrestricted Tuition and Fees Endowment income Rents Sales and Services Contract Overhead Interest Income Indirect Funding Telecommunications Department of Administrative Services Other Sources Transfers Between Funds For Replacement Projects Total Other Revenues Retained Total Revenues CARRYOVER FROM PRIOR YEAR Transfers from Fund Balances Reserved Unreserved EDUCATION GENERAL AND DEPARTMENTAL SERVICES 45366517000 s 64310091 64310091 12709749563 54399425 34420059 1021771085 1194136357 58411807 302730000 517077121 15957505508 61324022508 SPONSORED OPERATIONS 5294420057 1146942913 25483513 120435361 2826023815 2989590451 12402896110 170507837 35514234 EDUCATION GENERAL AND DEPARTMENTAL SERVICES 45366517000 5294420057 1146942913 25483513 120435361 2826023815 2989590451 64310091 12467206201 12709749563 225407262 34420059 1057285319 1194136357 58411807 302730000 517077121 12608918181 28566423689 12608918181 73932940689 i34643000 960915781 960915781 184233255 4939185 61 80226117 1299456167 55570000 18389277 8703729782 17538372782 460199500 460199500 Total Funds Available s 61324022508 S 12608918181 S 73932940689 17998572282 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 S 39721420062 S 5087056559 44808476621 9898565584 2467297724 1886939841 4768293352 61774701 16874276 199524531 139742211 453215616 1071490 30189 2666822255 2026682052 5221508968 62846191 16904465 528173903 502561662 1072869023 12211505 69850572 48922599956 5880640596 54803240552 S 12084232249 479427128 97467542 61497316 2095887215 1287948889 2434595262 467543375 78134248 126993248 112927539 11546278 252897745 365981850 2770511011 524515846 77150167 774938392 423099192 381010572 260533078 15771328 4347049 737245784 123646970 13554620 43215724 3301949 638491 508267968 3093661594 225092635 80472192 939293088 40759259 14128622 70217433 259935628 294194173 739960206 S 113238870 65844365 2833132999 1411595859 2448149882 510759099 81436197 127631739 621195507 3105207872 27805110 446454042 3709804099 565275105 91278789 845155825 683034820 675204745 217402246 45656447 18623816 2126703371 341736365 449032921 77919767 19872150 12616593 676408 172359230 139965120 999045081 40127079 133990494 253966365 96092172 28098997 S 12318277325 6728277585 s 19046554910 513884622CONSOLIDATED 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 1984 ORGANIZED ACTIVITIES SPONSORED OPERATIONS AUXILIARY ENTERPRISES UNEXPENDED PLANT FUND TOTALS Memorandum Only 8834643000 1 88642800 54389802800 S 45338194700 t 8 568 056 77 856805677 77363353 6228589087 S 6742621819 4 580 90 214 Im 993 547 35 07 28 458079935 9099307 21454728 2950584 1607973432 34582820 141890089 1489282211 32661954 81232449 38 693 10 419 562 05 87 3869341905 1056287 2 48708628 6944074348 2990646738 6155671714 2665901748 960915781 6176753620 1 1 649 649 941 941 24 24 3 9797552 38820117 1200017548 19147774062 S 52 158 378 39 17306621591 184233255 7 384 062 47 13632389065 12060998198 IUU 00 70000 86837496 312314758 358309279 4939185 28 773 216 05 2916680849 2710680375 2 174 a 96 6397700913 1299456167 23 742 230 37 72912601 9902121870 2493592524 9068929264 2043983305 2 512 901 45 2 64343866 574045818 645075406 55570000 358300000 359668594 18389277 3 107 338 45 8472175 854672418 832376625 714691095 5433382635 14137112417 6002277908 5433382635 j 22971755417 6002277908 714691095 1486077350 50191891364 1674720150 104581694164 00 453 866 426 37 907 248 373 37 460199500 1049176153 1256778201 36985439 S 1546361092 1275577617 1256778201 1032653378 S 5460199500 2305954354 36985439 2803139293 2308230995 S 5433382635 23431954917 S 8308232262 1711705589 107384833457 S 93033068332 3183772177 13082337761 174562034 137517189 297335018 702735937 640078851 1370204041 12211505 69850572 3793186418 S 15877418667 2687745236 112502773 111809506 179986570 2450020 264261 3094758366 60578559618 S 56410219515 3482060965 2778570409 6771699579 77507716 87019298 3139118184 2370138662 867226159 93630255 79339275 73775417585 62959672050 1 98502680 415904926 15557007 13390682 59047129 30443705 4338369 22962185 4 81482576 2608185947 4 63661406 33937692 380674057 3 16801629 39895984 488928905 6 41522043 15762184 93681951 14790870 3830162 23702312 12616593 20465105 1477111 125179 801587 2593793 2962836 2962836 27799327 200158557 1 08109200 20485618 160450738 56662653 2 18724573 1217769654 73292371 113419450 6699597 10291666 144282160 3 10005775 14876230 268842595 1 40498800 67843050 404171002 163935222 432269999 57104858 134719572 1171422139 202729704 88806550 5904980352 2109071545 3578600830 619231920 125603614 141725443 624590887 3108170708 280462647 663567433 4927573753 685394152 545566724 1254497220 904074900 1242194316 1041327955 222107228 51147677 5282868009 1830052291 3512437064 796973103 107893862 124463767 584335810 2793002850 331832865 577860079 3869853347 499297543 494083321 1197692282 810186694 884970365 1636712181 6810596803 2321113124 28178264837 25012386112CONSOLIDATED 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 1984 CURRENT FUNDS RESIDENT INSTRUCTION FUND EXPENDITURES continued EDUCATION GENERAL AND DEPARTMENTAL SERVICES SPONSORED OPERATIONS EDUCATION GENERAL AND DEPARTMENTAL SERVICES CAPITAL OUTLAY Personal Services Salaries and Wages Other Costs Motor Vehicle Expenses Motor Vehicle Equipment Purchases Supplies and Materials Repairs and Maintenance Rents Other Than Real Estate Insurance and Bonding Other Expenditures Publications and printing Equipment Purchases Computer Charges Real Estate Rentals Telecommunications Per Diem Fees and Contracts Per Diem and Fees Contracts Total Capital Outlay OTHER Schedule by Units pages 306308 Personal Services Salaries and Wages Employers Contributions fort 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 Insurance and Bonding Workers Compensation and Indemnities Tuition and Scholarships College Work Study Program Scholarships Fellowships Prizes Awards and Other Other Expenditures Publications and Printing Equipment Purchases Computer Charges Real Estate Rentals Telecommunications Per Diem Fees and Contracts Per Diem and Fees Contracts Capital Outlay Other Costs Supplies and Materials Per Diem Fees and contracts Per Diem and Fees Contracts Total Other Total Expenditures Excess of Funds Available over Expenditures 25817066 1670495 860804 3429833 75600 31853798 1622086 710516 222492 111659 6525286 776037 1138883 11103 10255 109634 15894133 375000 59731011 61300608292 23414216 61324022508 25817066 1670495 860804 3429833 75600 31853798 1622086 710516 222492 370129 111659 6525286 776037 1138883 11103 10255 109634 15894133 375000 59731011 12608918181 S 00 73909526473 23414216 92723852 4333916 2697385 9298709 76462 16809 109147133 4079341 49566 1881182 12857814 1576020 2626616 424188 13537 131309 7000000 5416207 2534436 9956965 98701 1026216 13872237 389602545 12608918181 S 73932940689 S 5622940 13 178204108 1781613 84 93 179985722 32 The accompanying notes are an integral part of these financial statementsCONSOLIDATED STATEMENT OF FUNDS AVAILABLE AMD EXPENDITURES OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA CURRENT FUNDS AND UNEXPENDED PLANT FUND YEAR ENDED JUNE 30 1984 ORGANIZED ACTIVITIES SPONSORED TOTAL AUXILIARY ENTERPRISES UNEXPENDED PLANT FUND TOTALS Memorandum Only 1984 1983 S 13485107 7887240 65373260 60539413 198557932 4309821 175305 672012 208677 234884736 95408 34146320 41253674 855895928 13485107 7887240 65373260 60539413 198557932 4309821 175305 672012 208677 234884736 95408 34146320 00 41253674 855895928 9378873 00 41685866 57503428 175222220 204550 178975 1713603 81301 319395538 00 19160351 46822 69674287 833175450 1517484833 1517484833 1527421264 5 666000 93389852 119206918 130789021 24375 5777 1520 1 4309541 2691608 9300229 76462 16809 09784501 5980036 3552412 12730062 152062 16809 141638299 6412166 3805692 413399 77056 15174 S 637368 141512508 556468 391986 4079341 49566 1881182 13414282 1968006 2626616 424188 13537 131309 5701427 49566 1881182 14124798 2190493 2626616 794317 13537 131309 111659 6074186 3204 00 14543104 2235806 734512 241398 00 104608 44800 169688 1741858 13332 3 7000000 5416207 2704124 11698823 98701 1012884 13872237 89602545 S 34487 7137858 120720455 127892800 13525286 6192244 3843007 11709926 108956 00 1122518 29766370 389977545 34487 7137858 120720455 753401860 18532618 4360660 1726769 10799937 603065 330000 1074487 27792593 395515757 00 00 00 S 3484036 5 65778049 626230012 5433382635 232 53793519 54 158 714 30 S 1645377633 5 104224569115 90125709438 00 1 78161398 28 923 607 72 66327956 3160264342 2907358894 5433382635 S 234 31954917 S 3 3 082 322 62 1711705589 107384833457 93033068332 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA NOTES TO FINANCIAL STATEMENTSUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA NOTES TO FINANCIAL STATEMENTS JUNE 30 1984 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BASIS OF ACCOUNTING Units of the university System of Georgia maintain their Current Funds and unexpended Plant Funds in aocordance with a comprehensive basis of accounting called the Modified Accrual Basis This basis of accounting is defined as that method o 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 c 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 University System These business operations are conducted for the expressed purpos faculty and staff LOAN FUNDS business operations administered by the various units of the 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 donor 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 propertiesUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 24 NOTES TO FINANCIAL STATEMENTS JUNE 30 1984 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued DESCRIPTION OF FUNDS continued PLANT FUNDS continued 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 agency for various governmental agencies and organizations OTHER FINANCIAL NOTES 1 RESTRICTED FUNDS Funds for specific restricted projects transferred from the restricted fund group to other funds in excess of funds received from various grantors are reflected as deficits on the books and records of the various units of the University System In this report revenues sufficient to eliminate the deficits are recognized and accounts receivable are established from the various grantors The accounts receivable shown for Restricted Funds do not reflect the actual amount that may be due from the various grantors 2 EXPENDED PLANT FUND The balances shown as Investment in General Fixed Assets under the Fund Equity of Expended Plant Fund on the Combined Balance Sheet represent the accumulated expenditures made for general fixed assets through Current Funds and Unexpended Plant Fund and also include expenditures made for general fixed assets expended by the Georgia Education Authority University on behalf of the various units of the University System Gifts of general fixed assets are recorded at fair market value and disposals are deleted at recorded cost No depreciation has been provided on the general fixed assets 3 SICK LEAVE AND ANNUAL LEAVE All regular employees of the various units of the University System earn one day of sick leave each month with no maximum limit established for the accumulation of sick leave When employees terminate employment they receive no compensation for any accrued sick leave All regular employees of the various units of the University System earn annual leave ranging from one and onequarter days to one and threequarter days each month depending upon the employees length of continuous service Employees may accrue up to fortyfive days of annual leave and are paid for unused accumulated annual leave upon retirement or termination of employment On June 30 1984 the unrecorded consolidated estimated liability of all units of the University System amounted to 3791374339 for accumulated annual leave Funds are provided in the appropriation to the Board of Regents of the University System of Georgia each year to cover the cost of annual leave of terminated employees of the various units of the University SystemBALANCE 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 1984 GRADUATE INSTITUTIONS Georgia Institute of Technology Georgia State University Medical College of Georgia University of Georgia SENIOR COLLEGES Albany State College Armstrong State College Augusta College Columbus College Fort Valley State College Georgia college Georgia Southern College Georgia Southwestern College Kennesaw College North Georgia College Savannah State College Southern Technical Institute Valdosta State College West Georgia College JUNIOR COLLEGES Abraham Baldwin Agricultural College Albany Junior College Atlanta Junior College Bainbridge Junior college Brunswick Junior College Clayton Junior College Dalton Junior College Emanuel County Junior College Floyd Junior College Gainesville Junior College Gordon Junior College Macon Junior College Middle Georgia College South Georgia college Waycross Junior college OTHER Skidaway Institute of Oceanography CASH ON HAND ACCOUNTS AND IN BANKS RECEIVABLE 446375069 S 2 43055292 439260883 3 58071207 225238176 1 26895635 96925986 12 85172594 16090619 20969848 24308768 10239386 52415160 14208411 30672723 73469517 21963309 14635584 31290134 58863838 61665257 56888145 17961974 20955296 22916653 24800422 39069980 3581980 22456639 7943872 846784 56202336 106199392 37782163 51881545 31832021 20764314 12224500 23670139 10811005 28613985 12008553 2769771 5754100 16310105 1436341 62844401 360195 29727167 1193900 6526069 1674020 16846636 476390 17781033 13975661 10082163 818200 26528063 18975540 5799107 12521074 21847403 97300 6167607 1908419 INVENTORIES TOTAL 60047643 749478004 49458532 846790622 6178932 358312743 129576054 1317822662 7728578 44789045 3532459 38080613 5607723 72231294 8178677 112320917 8286061 44884954 9454741 99608713 19271767 137825169 5498149 44415419 10294821 58011896 4717884 47369844 9746021 40146532 11027976 68077096 17998389 161979944 15533896 99247462 7202916 40191730 3056771 37537915 4477042 45099580 1124783 9648654 1819606 19566052 4443129 67647725 2869263 33790330 499318 8699407 1855642 19178668 1097076 32853770 1571902 12472265 2183188 47686791 7977996 26298177 1990669 23935372 832255 8908281 S 1809965042 S 2539802745 S 425139859 S 4774 907646 The accompanying notes are an integral part of these financial statements BALANCE SHEET BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA RESIDENT INSTRUCTION FUND JUNE 30 1984 LIABILITIES AND FUND EQUITY CURRENT LIABILITIES FUND EQUITY RESERVED FUND BALANCES UNRESERVED FUND BALANCES SURPLUSDEFICIT DUE TOFROM BOARD OF REGENTS 417425945 465985912 309561314 878372738 329384705 374191873 47901032 439360354 2667354 6612837 850397 89570 749478004 846790622 358312743 1317822662 208 63 250 401 218 571 453 105 40 261 167 207 726 267 38164 97787 53290 41538 91637 42807 41851 65738 46580 80215 91577 70527 96437 82210 236 312 470 717 201 414 919 583 538 197 235 470 884 724 29378 48994 01528 09626 13100 03841 98605 96900 29123 90670 55500 98526 70112 30146 321503 433832 176476 469753 2880217 1062065 484713 24547219 136193 1398959 200545 208043 813395 35106 447 380 722 1123 448 996 1378 444 580 473 401 680 1619 992 89045 80613 31294 20917 84954 08713 25169 15419 11896 69844 46532 77096 79944 47462 169 141 207 32 53 401 192 65 72 173 40 219 104 136 43 78183 91359 76183 93466 79446 98313 05464 32348 19581 28066 92723 60371 48205 156 25829 231 184 50 229 169 no 237 732 40 54 614 00 139 070 70 270 975 89 144 823 73 20 485 50 111 329 22 154 658 57 81 940 0 247 583 6 3 151 331 64 101 369 25 42 748 00 95097 429656 550157 893788 279536 351823 102493 118509 326165 59847 185540 968052 716808 110291 307652 40191730 37537915 45099580 9648654 19566052 67647725 33790330 8699407 19178668 32853770 12472265 47686791 26298177 23935372 8908281 2671603960 BALANCE SHEET BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA OTHER ORGANIZED ACTIVITIES JUNE 30 1984 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 205364273 S 21123977 13722990 S 13621625 00 S 00 219087263 34745602 1399992 18554476 4863338 800000000 00 00 1836 22618 00 00 982222626 18554476 4863338 150721725 00 117122997 19783570 4856152 1742947 53527161 00 00 77580 00 00 00 00 33743591 4856152 1742947 7669427 4852067 7903200 00 12755267 27731028 a 241552815 S 1039919281 S 183622618 1465094714 The accompanying notes are an integral part of these financial statementsBALANCE SHEET BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA OTHER ORGANIZED ACTIVITIES JUNE 30 1984 CURRENT LIABILITIES LIABILITIES AND FUND EQUITY FUND EQUITY RESERVED FUND BALANCES UNRESERVED FUND BALANCES SURPLUS DUE TO BOARD OF REGENTS 219087255 00 23347225 11242459 555143291 427079335 13163801 00 4854573 00 112875301 31671321 1564359 4054236 1897389 7408785 00 12544891 00 08 155918 00 5390675 8765 4247696 507911 801916 154442 260642 210376 28809080 i 1078052 2190 872 63 347 456 02 9822 226 26 185 544 76 48 633 38 1171 229 97 337 435 91 48 561 S2 17 429 47 76 6 94 27 127 552 67 277 310 28 1C27m 4519909 WisSiLd3 S 14650947 UBALANCE SHEET BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA RESTRICTED FUNDS JUNE 30 1984 GRADUATE INSTITUTIONS Georgia Institute of Technology Georgia State University Medical College of Georgia University of Georgia SENIOR COLLEGES Albany State College Armstrong State College Augusta College Columbus College Fort Valley State College Georgia College Georgia Southern College Georgia Southwestern College Kennesaw College North Georgia College Savannah State College Southern Technical Institute Valdosta State College West Georgia College JUNIOR COLLEGES Abraham Baldwin Agricultural College Albany Junior College Atlanta Junior College Bainbridge Junior College Brunswick Junior College Clayton Junior College Dalton Junior College Emanuel County Junior College Floyd Junior College Gainesville Junior College Gordon Junior College Macon Junior College Middle Georgia College South Georgia College Waycross Junior College OTHER Skidaway Institute of Oceanography CASH ON HAND ACCOUNTS AND IN BANKS RECEIVABLE TOTAL 1686452388 845979746 159527358 88693159 28802812 117495971 133326198 85986942 219313140 152503503 816870502 969374005 5257847 12999584 18257431 6953624 2808887 9762511 1815105 4164177 5979282 18403314 2921968 21325282 67033203 110619255 43586052 455837 6502226 6958063 25425516 40828148 15402632 26237052 3726079 29963131 1390340 783894 2174234 242635 5343694 5101059 5809399 10135605 4326206 1357108 6559794 7916902 1153347636 159830613 6482977 1 156809 4602630 4445821 6244262 9394772 3150510 1 21997 3670631 3648634 2618673 310472 2929145 1 2114021 2150955 36934 1 6513454 6750917 237463 1 12038568 15988818 3950250 1526185 915759 2441944 1 1978431 3162836 1184405 1 1136140 7293899 6157759 1 1094015 1488063 394048 880669 00 880669 1 4066448 4127225 60777 33957646 00 33957646 6846325 1735241 8581566 1 3884047 9012240 5128193 FUND EQUITY UNRESERVED FUND BALANCES 159527358 117495971 219313140 969374005 18257431 9762511 5979282 21325282 43586052 6958063 15402632 29963131 2174234 5101059 4326206 7916902 6482977 4445821 3150510 3648634 2929145 36934 237463 3950250 2441944 1184405 6157759 394048 880669 60777 33957646 8581566 5128193 1 12909721 20169897 7260176 7260176 15082461 05 2235638281 1727392176 S 1727392176 The accompanying notes are an integral part of these financial statementsBALANCE SHEET BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA AUXILIARY ENTERPRISES JUNE 30 1984 CASH ON HAND AND IN BANKS INVESTMENTS ACCOUNTS RECEIVABLE INVENTORIES 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 4923 768 22 3506 728 75 486 178 87 10014 480 63 354 306 29 501 346 59 97 192 58 538 557 52 144 459 48 726 817 12 1563 397 42 307 207 33 433 833 11 1094 133 3 4 454 865 85 297 763 14 1486 857 46 2474 156 65 190 208 43 213 691 19 00 28 686 57 103 963 04 314 300 43 130 519 62 59 266 84 144 782 96 262 542 94 63 647 72 2 90 038 65 42 784 94 280 290 84 30 445 50 00 00 00 00 00 00 00 4669500 00 00 00 00 00 00 00 00 00 5774320 00 00 00 00 4474560 00 00 00 00 00 00 00 00 00 00 34507095 17413979 1988780 37401710 21128687 3531651 2583068 1063249 21479911 4761575 16632312 2139594 170424 1583424 4455870 720123 2156254 00 6348993 1533561 00 778960 1505225 1048590 1520056 42073 30276 514932 993641 305063 5256057 509112 160953 106810939 63597516 28514937 242153666 5601799 11608464 21106048 24952116 7916842 19777746 47936980 16191856 19789326 21477387 10214018 17636995 39203296 33966665 22091955 6597934 00 3104547 7245878 10604032 8204950 2748105 6234229 5396549 4725624 8860773 15817462 5587540 2084917 Skidaway Institute of Oceanography 38000 30 56300894 S 14918380 S 1 94297698 847799091 The accompanying notes are an integral part of these financial statementsBALANCE SHEET BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA AUXILIARY ENTERPRISES JUNE 30 1984 LIABILITIES AND FUND EQUITY 633694856 431684370 79121604 1281003439 8700143 65274774 33408374 84540617 14950805 97221033 220909034 49052183 63343061 132474145 60156473 48133432 190045296 287156650 474 295 67 236 430 227 87 207 321 120 381 253 341 52 61791 00614 00 52164 21967 82665 76968 16862 42801 65775 84037 69701 52013 25736 90420 CURRENT LIABILITIES 23719382 8594937 6317791 45095804 293663 2553582 1537242 219911 1182518 1719657 25110322 88515 31895 977040 4500 2488910 3034303 1028995 71031 657296 00 529211 00 3181249 00 00 796004 00 00 157406 202884 269429 597400 RESERVED FUND BALANCES 432136573 128499852 72803813 650752303 FUND EQUITY 85 374 318 469 137 955 1347 489 54 0 781 2 53 396 1285 1758 73399 66004 71132 11848 68287 01376 38268 63668 32194 13011 13384 65859 80708 75863 47390760 27866496 00 6222953 22883291 36249698 22776968 4396485 18477178 24560800 10616076 25469738 26283209 13567615 4371684 UNRESERVED FUND BALANCES 177838901 294589581 00 585155332 17567205 25255188 00 37408858 00 00 61060444 00 9278972 53384094 34838589 5978663 58430285 10251792 00 976822 00 00 738676 3651718 00 4320377 1469619 7604975 1467961 12542557 1134080 20288692 321336 6336948 56 4316843 70 791216 04 12810034 39 87001 43 652747 74 334083 74 845406 17 149508 05 972210 33 2209090 34 490521 8 3 633430 61 1324741 45 601564 73 481334 32 1900452 96 2871566 50 474617 91 295006 14 0 0 67521 64 236219 67 430826 6 5 227769 fifi 87168 62 207428 01 321657 75 120840 37 381697 01 253520 13 341257 36 52904 20 4113316063 130460877 2494703039 1488152147 41133160 S3BALANCE SHEET BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA LOAN FUNDS JUNE 30 1984 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 OTHER Skidaway Institute of Oceanography 53722917 S 464037303 11307290 223247043 36169391 516505586 111432034 938473120 00 517760220 517760220 00 234554333 234554333 00 552674977 552674977 00 1049905154 1049905154 54397051 00 59666596 59666596 6050952 00 12561101 45970338 590200 50852935 44919546 00 51277930 51277930 109836215 00 113092128 113092128 56543448 00 88144588 260200839 00 271240557 271240557 35731912 00 50305390 8938527 00 10267454 80060918 00 89607242 89607242 103307237 00 114116922 114116922 24228728 00 30518801 173142672 00 193398453 193398453 8355976 181551147 00 189907123 189907123 6296539 52470037 00 58766576 58766576 7624786 7226300 00 14851086 14851086 00 00 00 00 52995 766363 00 819358 819358 2527067 00 6515299 6515299 3962676 9957924 00 13920600 13920600 00 00 00 00 00 79800 29900 00 109700 109700 1118339 2528896 00 3647235 3647235 00 00 00 00 00 2801259 3617980 00 6419239 6419239 351871 3273841 00 3625712 3625712 4307908 21252103 00 25560011 25560011 5942592 116500376 00 122442968 122442968 153000 95853 00 248853 248853 5 388799119 S35 47389222 590200 S3936778541 S3936778541 The accompanying notes are an integral part of these financial statementsBALANCE SHEET BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA ENDOWMENT FUNDS JUNE 30 1984 GRADUATE INSTITUTIONS Georgia Institute of Technology Georgia State University Medical College of Georgia University of Georgia SENIOR COLLEGES Albany State College Armstrong State College Augusta College Columbus College Fort Valley state College Georgia College Georgia Southern College Georgia Southwestern College Kennesaw College North Georgia College Savannah State College Southern Technical Institute Valdosta State College West Georgia College JUNIOR COLLEGES Abraham Baldwin Agricultural College Albany Junior College Atlanta Junior College Bainbridge Junior College Brunswick Junior College Clayton Junior College Dalton Junior College Emanuel County Junior College Floyd Junior College Gainesville Junior College Gordon Junior College Macon Junior College Middle Georgia College South Georgia College Waycross Junior College CASH ON HAND AND IN BANKS 1131129544 4374794 4602752 800441695 FUND EQUITY 00 56 11600 31 23003 400 75052 71 74000 879 69381 53 81400 15008 289 98577 600 92438 14 00000 20 79754 230 90839 00 00 00 00 00 27 82016 122 38573 00 7 54928 23 92016 7 37516 00 00 7 50721 152 51873 32 58538 INVESTMENTS TOTAL FUND BALANCES 163632763 S 1294762307 S 1294762307 00 4374794 4374794 265258752 260656000 260656000 613825033 1414266728 1414266728 00 00 00 00 5611600 5611600 7802706 10925709 10925709 7859881 47934933 47934933 1939246 9113246 9113246 75702592 163671973 163671973 00 5381400 5381400 52734738 52749746 52749746 6267471 35266048 35266048 32122749 92215187 92215187 00 1400000 1400000 00 2079754 2079754 45978826 69069665 69069665 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 4007809 6789825 6789825 00 12238573 12238573 00 00 00 00 754928 754928 00 2392016 2392016 00 737516 737516 00 00 00 00 00 00 00 750721 750721 00 15251873 15251873 00 3258538 3258538 Skidaway Institute of Oceanography 2234520514 S 1277132566 3511653080 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 1984 GRADUATE INSTITUTIONS Georgia Institute of Technology Georgia State University Medical College of Georgia University of Georgia SENIOR COLLEGES Albany State College Armstrong State College Augusta College Columbus College Fort Valley State College Georgia College Georgia Southern College Georgia Southwestern College Kennesaw College North Georgia College Savannah State College Southern Technical Institute Valdosta State College West Georgia College JUNIOR COLLEGES Abraham Baldwin Agricultural College Albany Junior College Atlanta Junior College Bainbridge Junior College Brunswick Junior College Clayton Junior College Dalton Junior College Emanuel County Junior College Floyd Junior College Gainesville Junior College Gordon Junior College Macon Junior College Middle Georgia College South Georgia College Waycross Junior College OTHER Skidaway Institute of Oceanography CASH ON HAND ACCOUNTS AND IN BANKS INVESTMENTS RECEIVABLE TOTAL S 62948745 00 22009213 84957958 14702607 00 00 14702607 95307842 00 70000000 165307842 340281408 00 1386603 341668011 600978 8552 12 1170024 1424258 268540 00 00 268540 3082059 00 00 3082059 20174951 00 4900000 25074951 3902226 00 00 3902226 591982 00 7238137 6646155 30270301 00 236500 30506801 1974448 00 2059081 4033529 2079854 00 00 2079854 2900792 00 671408 3572200 20639555 00 97500 20737055 7320511 00 00 7320511 25028576 00 00 25028576 20063428 00 00 20063428 42 00 00 42 1827504 00 00 1827504 179532 00 00 179532 1307383 00 00 1307383 6126500 00 97000 6223500 3589238 00 00 3589238 5861868 00 00 5861868 6243623 00 00 6243623 10240254 00 128300 10368554 193250 00 193250 00 2128338 00 45000 2173338 14416628 00 00 14416628 241600 00 241600 00 21207 00 3857775 3836568 888900 00 159253 1048153 1082617 00 00 1082617 S 703189253 S 855 12 S 114490644 S 818535109 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 1984 FUND EQUITY UNRESERVED FUND BALANCES SURPLUS DUE TO CURRENT RESERVED BOARD OF LIABILITIES FUND 3ALANCES REGENTS TOTAL 84957958 S 00 00 84957958 9893188 4809419 00 14702607 163271063 00 2036779 165307842 311665443 29809159 193409 341668011 569046 855212 00 1424258 204700 00 63840 268540 3080552 00 1507 3082059 25068318 00 6633 25074951 5184463 00 1282237 3902226 6281512 00 364643 6646155 30506801 00 00 30506801 3744000 00 289529 4033529 1501900 577954 00 2079854 1241291 2300000 30909 3572200 19069427 00 1667628 20737055 7233470 00 87041 7320511 25028576 00 00 25028576 20063428 00 00 20063428 00 00 42 42 1819003 00 8501 1827504 00 00 179532 179532 1182436 00 124947 1307383 6223500 00 00 6223500 3045520 125001 418717 3589238 5861868 00 00 5861868 563568 5680055 00 6243623 699113 9664300 5141 10368554 00 00 00 00 2121660 00 51678 2173338 695000 13662518 59110 14416628 00 00 00 00 3826247 00 10321 3836568 1048153 00 00 1048153 1082617 1082617 745651204 67483618 818535109BALANCE SHEET BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA EXPENDED PLANT FUND JUNE 30 1984 IMPROVEMENTS OTHER THAN BUILDINGS INVESTMENT EQUIPMENT GRADUATE INSTITUTIONS Georgia Institute of Technology Georgia State University Medical College of Georgia University of Georgia SENIOR COLLEGES Albany State College Armstrong State College Augusta College Columbus College Fort Valley State College Georgia College Georgia Southern College Georgia Southwestern College Kennesaw College North Georgia College Savannah state College Southern Technical Institute Valdosta State College West Georgia College JUNIOR COLLEGES Abraham Baldwin Agricultural College Albany Junior College Atlanta Junior College Bainbridge Junior College Brunswick Junior College Clayton Junior College Dalton Junior College Emanuel County Junior College Floyd Junior College Gainesville Junior College Gordon Junior College Macon Junior College Middle Georgia College South Georgia College Waycross Junior College OTHER Skidaway Institute of Oceanography 1175960545 581518028 395833628 614290670 11912161687 5323893926 8481378597 18874743681 1329502252 138618506 222412548 1031944565 994 577 33 2 58 253 82 2047 611 4 9 1307 427 3 9 638 326 39 383 495 90 48 899 00 5 58 0 00 121 415 00 295 440 4 9 324 692 00 805 984 73 1377 661 27 456 338 44 67 441 25 989 112 7 3 1361 635 71 91 468 56 1142 470 2 3 394 001 11 72 465 30 152 859 45 169 490 00 111 990 00 158 507 89 439 707 17 18 400 00 175 873 74 197 990 00 449 460 00 111 184 660 37 10 626 912 71 13 732 176 96 is 372 448 33 20 791 620 84 17 432 916 27 33 527 932 50 1 5 289 879 18 11 502 070 25 1 5 560 739 19 18 379 903 43 a 994 810 62 21 169 489 16 30 505 908 95 13 874 141 45 6 216 820 90 6 775 682 90 3 539 631 84 6 400 273 04 R 710 087 98 6 305 610 28 1 839 312 23 7 149 418 40 4 58 5 459 98 7 463 548 92 5 107 375 65 9 780 096 12 10 667 037 22 3 362 454 52 295551252 1 885 141 34 801 669 14 551 702 42 739 008 9 0 2 428 577 69 1 192 281 69 1 735 850 92 833 264 62 555 970 37 1 405 362 99 3 710 417 72 270 491 83 1 926 267 42 945 674 21 2 415 742 26 128 984 48 504 537 9 3 436 002 13 290 236 11 1 519 801 46 1 053 858 51 615 645 34 611 744 29 372 283 72 136 644 10 1 177 243 31 6 32 664 18 454 588 66 295 600 23 872 039 02 107 620 321 47 40 810 936 6z 50 602 571 0 2 143 321 371 63 3 840 555 87 5 275 916 L4 6 784 357 44 7 142 507 24 9 426 896 59 6 4 96 548 16 15 018 686 9 9 5 660 874 62 4 919 617 64 4 960 270 80 7 260 293 68 5 491 000 6 9 9 725 900 76 10 551 888 72 3 842 837 6 8 2 917 633 68 2 544 547 34 1 053 945 22 2 079 663 IB 3 358 303 64 2 782 392 57 1 124 120 71 2 049 303 78 2 103 536 86 2 304 787 59 2 403 071 49 3 654 829 05 2 488 843 86 1 125 185 39 227760654 S 4273460510 S 80272571162 s 5772407596 483 02 125 18 The accompanying notes are an integral part of these financial statementsBALANCE SHEET BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA EXPENDED PLANT FUND JUNE 30 1984 IN PLANT FUND EQUITY INVESTMENT DUE TO CONSTRUCTION IN GENERAL OTHER FUNDS IN PROGRESS TOTAL FIXED ASSETS S 24654936 00 25155001695 i 25155001695 00 00 10125124122 10125124122 00 25321275 14185203150 14185203150 91561157 00 34761554922 34761554922 00 00 1790493491 1790493491 00 00 1696275181 1696275181 00 00 2311584831 2311584831 00 00 2456139186 2456139186 00 00 3328542151 3328542151 00 00 2550524202 2550524202 00 00 5033136941 5033136941 00 00 2178959842 2178959842 00 00 1709907326 1709907326 00 00 2222181347 2222181347 00 00 2967530683 2967530683 00 00 1556228787 1556228787 00 00 4219931861 4219931861 5774320 00 4240206712 4240206712 00 6884678 2026900942 2026900942 00 00 1025255179 1025255179 00 00 1118640393 1118640393 00 180918 512285693 512285693 00 00 991264329 991264329 00 00 1398219419 1398219419 00 00 1021432666 1021432666 00 00 373193773 373193773 00 00 997995647 997995647 00 00 717327056 717327056 00 00 1006348850 1006348850 00 00 912739762 912739762 00 00 1408598935 1408598935 00 00 1378634348 1378634348 00 00 498123014 498123014 655461808 655461808 121990413 32386871 S 138530948244 S 138530948244BALANCE SHEET BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA AGENCY FUNDS STUDENT ACTIVITIES JUNE 30 1984 GRADUATE INSTITUTIONS Georgia Institute of Technology Georgia State University Medical College of Georgia University of Georgia SENIOR COLLEGES Albany State College Armstrong State College Augusta College Columbus College Fort Valley State College Georgia College Georgia Southern College Georgia Southwestern College Kennesaw College North Georgia College Savannah State College Southern Technical Institute Valdosta State College West Georgia College JUNIOR COLLEGES Abraham Baldwin Agricultural College Albany Junior college Atlanta Junior College Bainbridge Junior College Brunswick Junior College Clayton Junior College Dalton Junior College Emanuel County Junior college Floyd Junior College Gainesville Junior College Gordon Junior College Macon Junior College Middle Georgia College South Georgia college waycross Junior College OTHER Skidaway Institute of Oceanography CASH ON HAND ACCOUNTS AND IN BANKS RECEIVABLE 40264194 1318700 109975984 1254525 8018738 00 111155233 00 16659819 4268062 9771504 247058 8917998 38701 29310107 531227 5213997 1949710 5793376 22400 10784202 8574129 13075260 24700 10925185 4400 11061720 9500 11577455 273070 20273724 701600 12143470 00 25442982 00 3891919 336000 4520252 00 4947417 9867 297841 24824 1683534 00 6542572 28500 3478341 60000 608033 00 2297503 7000 5988934 00 1521905 00 555847 00 1580999 62000 3846125 11200 491316 39387 41582894 111230509 8018738 111155233 12391757 10018562 8956699 29841334 3264287 5815776 19358331 13099960 10929585 11071220 11304385 20975324 12143470 25442982 4227919 4520252 4957284 322665 1683534 6571072 3538341 608033 2304503 5988934 1521905 555847 1642999 3857325 530703 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 1984 LIABILITIES AND FUND EQUITY FUND EQUITY CURRENT RESERVED UNRESERVED LIABILITIES FUND BALANCES FUND BALANCES TOTAL S 12202364 13296978 S 16083552 41582894 7162782 26554200 77513527 111230509 00 1212100 6806638 8018738 5910415 8398350 96846468 111155233 2233190 2435000 17059947 12391757 390736 7707150 1920676 10018562 1247107 2698500 5011092 8956699 2757428 7865200 19218706 29841334 259137 1354511 4877935 3264287 414083 1510500 3891193 5815776 602069 15294562 3461700 19358331 00 3433500 9666460 13099960 411000 6588400 3930185 10929585 362465 1629826 9078929 11071220 4055472 00 15359857 11304385 338764 3994800 16641760 20975324 4037436 13034700 4928666 12143470 1342601 8821100 15279281 25442982 2240 1573600 2652079 4227919 73569 930000 3516683 4520252 1285655 981000 2690629 4957284 2850 154000 165815 322665 39364 984000 660170 1683534 950 1304000 5266122 6571072 419587 334000 2784754 3538341 00 81000 527033 608033 57063 345000 1902440 2304503 173975 3198071 2616888 5988934 42610 448000 1031295 1521905 00 00 555847 555847 6225 532500 1104274 1642999 559500 648800 2649025 3857325 112541 120000 298162 530703 46503178 137463348 271544978 455511504BALANCE SHEET BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA AGENCY FUNDS PRIVATE TRUST JUNE 30 1984 GRADUATE INSTITUTIONS Georgia institute of Technology Georgia State University Medical College of Georgia University of Georgia SENIOR COLLEGES Albany State College Armstrong State College Augusta College Columbus College Fort Valley State College Georgia College Georgia Southern College Georgia Southwestern College Kennesaw College North Georgia College Savannah State College Southern Technical Institute Valdosta State College West Georgia College JUNIOR COLLEGES Abraham Baldwin Agricultural College Albany Junior College Atlanta Junior College Bainbridge Junior College Brunswick Junior College Clayton Junior College Dalton Junior College Emanuel County Junior College Floyd Junior College Gainesville Junior College Gordon Junior College Macon Junior College Middle Georgia College South Georgia College Waycross Junior College OTHER Skidaway Institute of Oceanography CASH ON HAND ACCOUNTS AND IN BANKS RECEIVABLE TOTAL S 320792654 S 3553 S 320796207 226078599 330094 226408693 362163753 7073085 369236838 865702748 94384 865797132 1235516 325196 1560712 19292319 00 19292319 34960378 240103 35200481 5025027 00 5025027 17892950 4601978 22494928 12937399 00 12937399 101066123 00 101066123 11405536 928 11406464 3498567 80000 3578567 18469747 00 18469747 12917792 71525 12989317 5799110 43959 5843069 11677875 00 11677875 13225552 00 13225552 13723452 22968 13746420 4568056 00 4568056 316972 2967666 3284638 1894689 173213 2067902 731307 113751 845058 2352116 00 2352116 1168874 00 1168874 1623715 00 1623715 4463225 4394 4467619 7266151 704 7266855 1269655 00 1269655 5810290 00 5810290 7952265 16000484 8048219 6457273 00 6457273 1215874 19525 1235399 20 890 42175 32176364 21 21218539 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 1984 LIABILITIES AND FUND EQUITY CURRENT LIABILITIES FUND EQUITY RESERVED FUND BALANCES TOTAL 262115894 78964909 316203559 732029821 58680313 147443784 53033279 133767311 320796207 226408693 369236838 865797132 35000 1303911 1846578 3054954 12690169 6607724 91010356 2306361 2774441 1134473 1354952 1903415 2805794 2351973 1525712 17988408 33353903 1970073 9804759 6329675 10055767 9100103 804126 17335274 11634365 3939654 8872081 10873579 1560712 19292319 35200481 5025027 22494928 12937399 101066123 11406464 3578567 18469747 12989317 5843069 11677875 13225552 3423083 975424 00 677175 404023 1034249 371103 1293501 989104 3908097 872975 1073811 641013 2877049 813605 10323337 3592632 3284638 1390727 441035 1317867 797771 330214 3478515 3358758 396680 4736479 7407206 3580224 421794 13746420 4568056 3284638 2067902 845058 2352116 1168874 1623715 4467619 7266855 1269655 5810290 8048219 6457273 1235399 1539848496 S 581370043 2121218539STATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF rmnTSTATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA RESIDENT INSTRUCTION FUND YEAR ENDED JUNE 30 1984 BALANCES JULY 1 1983 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 306951692 116754 345486135 9442571 44078859 5288486 402003660 11465897 00 6460018 00 1748468 00 8805890 00 8437542 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 21127324 515189 31553235 3134220 38546565 29087 8 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 503616 00 4 627 55 00 3 433 40 00 20 028 12 00 661 95 00 11 779 90 00 7 558 75 00 13 781 89 00 3 000 65 00 136 77 00 13 039 84 00 8 892 99 00 15 722 82 00 30 568 27 00 4 826 48 00 77890 00 4512 00 219606 00 759620STATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA RESIDENT INSTRUCTION FUND YEAR ENDED JUNE 30 1984 PRIOR YEARS ADJUSTMENTS AND INCREASES DECREASES TO BALANCES PRIOR YEARS UNRESERVED BALANCES SURPLUS REMITTED TO THE BOARD OF REGENTS BALANCES JUNE 30 1984 22433013 3792664 1 00 16754 329384705 2667354 28705738 4864369 94 00 42571 374191873 6612837 3822173 9656287 52 00 88486 47901032 850397 37356694 8347972 114 00 65897 439360354 89570 2502054 141252 304241 90492 8454963 1826336 1700274 403558 1 547700 1702227 3172506 306190 12520221 893476 26592350 24847284 8830398 122516 249230 94975 682900 688754 5022508 1364239 19386620 2243432 7936853 447542 128150 17207 2787340 425144 369960 330551 901700 134168 00 515189 23629378 321503 00 3134220 31248994 433832 00 290878 47001528 176476 00 182482 71709626 469753 00 8060959 20113100 2880217 00 280540 41403841 1062065 00 40115 91998605 484713 00 717324 58396900 24547219 00 299173 53829123 136193 00 610284 19790670 1398959 00 1827987 23555500 200545 00 2718697 47098526 208043 00 226735 88470112 813395 00 1501347 72430146 35106 00 102152 00 255879 00 3796783 00 503616 23118450 95097 22916900 429656 23773240 550157 5461400 893788STATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA RESIDENT INSTRUCTION FUND YEAR ENDED JUNE 30 1984 BALANCES JULY 1 198 3 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 U reserved 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 14664834 28283 29369196 575628 13793061 286092 2490482 8684 11702843 329635 15216880 8143 7968100 619358 24254291 201100 16075164 5123678 11563250 160863 4841400 189789 00 230394 00 206406 00 394052 00 21577 00 632516 00 525310 00 125117 00 398655 00 698201 00 82601 00 208619 OTHER Skidaway Institute of Oceanography Reserved Unreserved Surplus 00 00 00 00 1968056807 S 234142lt Reserved Unreserved SurplusDeficit due tofrom Board of Regents S 1920658728 47398079 00 23414216 S 1968056807 The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALAMCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA RESIDENT INSTRUCTION FUND YEAR ENDED JUNE 30 1984 271 PRIOR YEARS ADJUSTMENTS AND INCREASES DECREASES TO BALANCES PRIOR YEARS UNRESERVED BALANCES SURPLUS REMITTED TO THE BOARD OF REGENTS BALANCES JUNE 30 1984 757764 49142 S 00 28283 13907070 279536 2271607 145417 00 575628 27097589 351823 689312 496545 00 286092 14482373 102493 441932 96932 00 8684 2048550 118509 569921 193649 00 329635 11132922 826165 248977 465463 00 8143 15465857 59847 225902 310657 00 619358 8194002 185540 504077 569397 00 201100 24758368 968052 942000 18607 00 5123678 15133164 716808 1426325 27690 00 160863 10136925 110291 566600 99033 00 189789 4274800 307652 00 00 00 00 00 00 S 159230742 47398079 S 2103303686 182756895 00 2103415623 23526153 47398079 111937 159230742 S 47398079 2103303686STATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA OTHER ORGANIZED ACTIVITIES YEAR ENDED JUNE 30 1984 BALANCES JULY 1 1983 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 00 8850 00 4940745 12176500 631 00 489844 690820537 1435749 00 178232636 00 17171669 00 5216297 00 3428362 00 369350 00 3601226 00 10323 00 473199 00 52250 00 13206 00 792196 00 189563 00 217790 00 163095 00 00 00 160853 00 1000 OTHER Skidaway Institute of oceanography Reserved Unreserved Surplus 00 00 11297 1082617 s 729235317 S 78161398 Reserved Unreserved Surplus due to Board of Regents S 702997037 00 26238280 178161398 s 729235317 s 17B161398 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 1984 PRIOR YEARS ADJUSTMENTS AND INCREASES DECREASES TO BALANCES PRIOR YEARS UNRESERVED BALANCES SURPLUS REMITTED TO THE BOARD OF REGENTS BALANCES JUNE 30 1984 00 4940753 5 00 8850 11170725 00 333926 631 263741202 00 178232636 1435749 00 174378 00 17171669 00 378115 00 3428362 00 4258019 00 3601226 1564359 00 455661 473199 00 9720 00 13206 00 63348 00 189563 00 260642 00 163095 00 211376 00 160853 00 08 23347225 155918 427079335 00 00 5390675 00 8765 00 4247696 1564359 507911 00 801916 00 154442 00 260642 00 210376 00 4565 00 00 11297 1078052 418816103 26238280 46234233 251006118 00 451990919 167809985 26238280 10351413 418816103 26238280 S 462342332STATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA RESTRICTED FUNDS YEAR ENDED JUNE 30 1984 UNRESERVED BALANCES JULY 1 198 3 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 130339990 7946925579 8946 9154 82243518 3 221535072 2238088245 76736 3230 5614002 202 191 718 49 1 67659515 64 969 10 64155518 76 635 84 1 12900878 137 409 87 1 54290148 40 140 10 6 55121917 84 429 23 1 18100124 114 571 91 3 59895420 2R8 954 11 1 11445674 36 572 20 41104815 52 951 71 64918140 a 055 11 1 66108941 61 680 03 1 01370382 64 969 19 1 33646473 49 671 72 1 88938152 27 598 70 1 51516296 25 769 61 87293030 1 2 717 20 1 46493243 141 10 43007318 17 710 88 76817332 44 504 07 1 16967461 46 694 15 66791060 9 179 50 9418147 18 9B8 71 79847460 21 116 50 35290652 2 954 06 20622000 607 77 43877245 19 845 91 94116656 88 255 00 1 16975261 1 814 52 39313656 00 S 7946925579 00 822435183 00 2238088245 142416278 5756418480 00 3 67659515 00 64155518 00 I 12900878 00 1 54290148 00 6 55121917 00 1 18100124 00 1 59895420 00 1 31445674 00 43104815 00 64938140 00 1 66308941 00 1 01370382 00 1 33646473 00 1 88938152 00 1 51516296 00 87293030 00 1 46493243 00 43007318 00 76837332 00 1 16967461 00 66791060 00 9418147 00 79847460 00 35290652 00 20622000 00 43877245 00 94116656 00 1 16975261 00 39313656 684004 168052189 168052189 79946332 S 142416278 21122 j 626jQ 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 1984 DEDUCTIONS TRANSFERS TO OTHER FUNDS RESEARCH INSTRUCTION AND PLANT CONTRACT STUDENT UNRESERVED BALANCES JUNE 30 1984 ADDITIONS OVERHEAD AID TOTAL 5807996086 5 1700708975 S 409033150 S 7917738211 159527358 536539533 59872210 197996623 794408366 1174959 71 2004516116 188002313 47791748 2240310177 2 19313140 4645615244 391709239 517083222 5554407705 969374005 198001333 13196124 157376496 368573953 18257431 15898176 886341 44305400 61089917 9762511 55563992 1359366 57661822 114585180 5979282 49690838 1955390 95059625 146705853 21325282 452586317 11249237 187914301 651749875 43586052 44617077 1234157 73733750 119584984 6958063 190424577 8459435 157066167 355950179 15402632 44698379 2248324 83431253 130377956 29963131 9911642 287406 34388753 44587801 2174234 22457213 2084597 40590442 65132252 5101059 170504364 12072259 180211625 362788248 4326206 55247104 7234257 37540122 100021483 7916902 169432470 6276583 157951382 333660435 6482977 55392750 3803053 130263700 189459503 4445821 67054124 2978103 81093429 151125656 3150510 36690464 988648 48542245 86221357 3648634 79801020 4799319 60157479 144837818 2929145 31793495 1461423 9729576 42984494 36934 46173251 478706 31721000 78372957 237463 94918461 201937 22347220 117467618 3950250 54397238 1097306 13523987 69018531 2441944 1321731 54621 7795340 9171692 1184405 50287358 1018322 24282894 75588574 6157759 18248240 1139954 17622060 37010254 394048 2327132 327375 17332180 20036737 880669 7900367 558678 35418200 43877245 60777 27485689 929914 35728000 64143603 33957646 52787263 1130810 63301122 117219195 8581566 17153636 539711 16673568 34366915 5128193 123758696 37717321 161476017 15241271426 2468061434 S 3094717881 2080405074 1727392176STATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA AUXILIARY ENTERPRISES YEAR ENDED JUNE 30 1984 BALANCES JULY 1 1983 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 378276510 177360499 90985961 230329045 76552193 00 633210168 524315363 00 387353616 00 363013814 00 34322507 00 924525451 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 118 984 46 521 791 56 323 747 79 220 582 6 0 289 929 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 4 6 59 083 92 1043 511 65 496 760 58 1528 999 19 1343 883 65 00 314 13404 00 534 41789 00 139 41626 00 526 76272 00 644 98966 00 621 05360 00 1121 76239 00 436 18764 00 474 72719 00 977 45412 00 468 00682 00 127 23350 00 1093 96655 00 2258 37934 468 94718 00 00 9422533 252 64614 00 00 20000462 00 00 00 00 54 17703 00 00 2513332 STATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA AUXILIARY ENTERPRISES YEAR ENDED JUNE 30 1984 PRIOR YEARS ADJUSTMENTS AND INCREASES DECREASES TO BALANCES FUND BALANCES CARRIED OVER BALANCES JUNE 30 1984 S 213017120 159157057 209514715 177360499 68020732 68424233 30506841 230329045 34204976 37953356 34322507 00 342107264 339370119 324565129 524315363 432136573 177838901 128499852 294589581 72803813 00 650752303 585155332 3325047 3198547 00 00 8573399 17567205 27878504 28186601 22787279 22058260 37466004 25255188 13921132 13941626 11042949 00 31871132 00 20900860 15267414 30191116 37551011 46911848 37408858 13380287 11969682 00 00 13768287 00 67686065 62105360 52214133 00 95501376 00 52545968 51115795 40749638 00 134738268 61060444 42412881 42138005 00 00 48963668 00 38190512 38193747 27878602 10537428 54032194 9278972 45702929 44361318 39770451 37707912 78113011 53384094 12033871 11962093 575659 00 25313384 34838589 9192784 6744687 11639671 5908392 39665859 5978663 57363638 33134095 128580708 50966370 49676058 58430285 113943117 115586142 90967173 134388365 175875863 110251792 9277014 9422533 8780972 00 47390760 00 19012860 19023640 16410978 00 27866496 976822 00 00 00 00 00 00 2512953 2513332 1707703 00 6222953 00 STATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA AUXILIARY ENTERPRISES YEAR ENDED JUNE 30 1984 BALANCES JULY 1 19 8 3 EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES 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 20160826 2126962 132 067 00 34 32066710 2414526 322 077 00 04 23339374 00 138 602 00 93 3633274 3593533 64 768 00 62 17072622 00 145 054 00 43 21777283 6391102 272 172 00 68 9079417 105290 67 846 00 01 22100702 10682207 303 737 00 01 26872033 3804110 36 021 00 86 16743134 740983 258 930 00 16 3153167 854772 32 595 00 31 OTHER Skidaway Institute of Oceanography Reserved Unreserved 89012 00 141783 27454 S 3368077869 S 2892360772 Reserved Unreserved S 2221187687 00 1146890182 2892360772 S 3368077869 S 2892360772 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 1984 PRIOR YEARS ADJUSTMENTS AND INCREASES DECREASES TO BALANCES FUND BALANCES CARRIED OVER BALANCES JUNE 30 1984 16942405 12468058 28578704 23555986 13860293 13860293 2156485 2156485 13043432 13035824 19560800 19612293 5336330 5421930 17831144 17831144 1496565 932156 994186 5604324 2938195 2938195 27454 27454 142 199 4 0 21 269 62 243 957 16 24 14 5 26 144 226 99 00 13 932 74 35 935 33 116 388 76 00 167 772 83 63 911 02 37 996 71 00 144 621 08 106 822 07 20 853 89 00 41 697 05 7 409 83 17 196 78 8 547 72 228 832 91 7 386 76 362 496 98 36 517 18 227 769 68 00 43 964 85 43 203 77 184 771 78 14 696 19 245 608 00 76 049 75 106 160 76 14 679 61 254 697 39 125 425 57 262 832 09 11 340 80 135 676 15 202 886 92 43 716 84 3 213 36 59012 141783 2546 00 28370899 2305954354 3982855186 1322691505 1049176153 11294320606 11256778201 2494703039 1488152147 28370899 S2305954354 3982855186 STATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA LOAN FUNDS YEAR ENDED JUNE 30 1984 RESERVED BALANCES JULY 1 1983 ADDITIONS GIFTS FOR LOAN 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 516327419 216287880 524219328 1037840573 161945 21659699 26841218 727739 10903834 3887889 8532239 36409303 65554648 00 340527 14300278 1162008 279253 52955249 402600 997844 49925608 11 46585 1729617 100956080 15874132 2351488 85240522 1870644 3086041 272820788 251079 4644297 46905847 3333333 1939968 8534984 1922054 74945 87274283 1637170 1080141 116516348 1510701 2412219 24919481 5944598 287174 176873929 19366168 3423985 218011386 6800000 4674434 00 00 00 00 00 00 590200 00 00 00 00 00 00 00 331975 00 00 00 53853100 5537131 1841960 00 18291686 2700000 800111 00 00 00 00 00 799051 24900 11607 00 7456355 00 734255 00 14520287 236974 291328 00 73537 00 00 00 109700 00 00 00 3581032 00 19703 73750 00 00 00 00 7557670 636749 69396 00 5591546 880000 232491 00 23698060 00 194066 2122022 134141708 4714781 1644655 00 234753 00 14100 00 3885373116 99677336 91440360 3117947 The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA LOAN FUNDS YEAR ENDED JUNE 30 1984 DEDUCTIONS RESERVED LOAN BALANCES TOTAL EXPENSE CHARGE OFFS TOTAL JUNE 30 1984 11065779 S 543245 9089733 9632978 517760220 25547588 2830626 4450509 7281135 234554333 35373457 2102468 4815340 6917808 552674977 37137042 7954112 17118349 25072461 1049905154 340527 758686 5469893 6228579 59666596 882755 318126 538296 856422 12561101 1185444 379547 2908211 3287758 50852935 2876202 838010 685870 1523880 51277930 18225620 1388340 4701232 6089572 113092128 4956685 897685 1154934 2052619 88144588 4393218 2156547 3816902 5973449 271240557 5273301 1367056 506702 1873758 50305390 1996999 197029 67500 264529 10267454 2717311 113585 270767 384352 89607242 4254895 4610365 2043956 6654321 114116922 6231772 617152 15300 632452 30518801 22790153 2403569 3862060 6265629 193398453 2125566 1480451 24498246 25978697 189907123 7379091 569193 1896422 2465615 58766576 1899889 499025 1041686 1540711 14851086 00 00 00 00 00 36507 00 16200 16200 819358 734255 41006 165795 206801 6515299 528302 204895 923094 1127989 13920600 00 73537 00 73537 00 00 00 00 00 109700 93453 18250 90 00 27250 3647235 00 00 00 00 00 567353 27949 543129 571078 6419239 647509 288051 1030274 1318325 3625712 2316088 354504 99633 454137 25560011 6359436 3587891 14470285 18058176 122442968 14100 00 00 00 248853 STATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA ENDOWMENT FUNDS YEAR ENDED JUNE 30 1984 RESERVED BALANCES JULY 1 1983 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 Skidaway Institute of Oceanography S 1255089031 5357067 249805920 1257840064 230237444 710006 30891645 1246 75489 7504244 00 00 25621215 00 00 00 00 00 DO 00 CO 65 420 98 5 403 27 121 588 97 00 13 319 71 00 7 423 43 1 174 41 2 3 6 32 44 2 333 72 5 710 84 00 00 304 32 00 00 7 042 04 465 17 157 106 93 12 054 B0 23 639 90 2 545 48 457418 00 00 110349526 00 00 00 00 51586 00 6 880 79 00 4 530 0 0 105316 33 16 168 22 2302 18 00 417423 75 38 065 09 6672 75 48 550 42 84782 46 15 924 42 1610 00 00 57868 92 122 838 39 00 18 737 29 51500 00 5 58 5 93 00 2 314 J 480134 44 110 266 97 00 JO 331357 76 36 602 85 00 19 08b 73 865121 76 84 885 79 00 00 15666 10 1 786 98 00 500 00 12747 41 774 70 00 29 044 87 659640 94 00 56 481 67 00 00 00 59 674 79 00 00 00 00 00 00 00 00 00 46100 00 00 00 00 00 00 00 00 00 136000 00 00 00 00 00 00 00 00 00 700000 S 3273963222 S 439900832 S 33723516 129932754 The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA ENDOWMENT FUNDS YEAR ENDED JUNE 30 1984 DEDUCTONS FOR OBJECT OF TRUST RESERVED BALANCES JUNE 30 1984 5 238199106 710006 30891645 260646230 198525830 1692279 20041565 104219566 198525830 1692279 20041565 104219566 1294762307 4374794 260656000 1414266728 00 00 00 00 11 410 79 6 880 79 6 880 79 56 116 00 1 3 866 04 9 925 28 9 925 28 109 257 09 93 288 26 31 362 68 31 36 2 68 479 349 33 1 7 5 34 42 11 184 42 11 184 42 91 132 46 141 575 68 76 724 87 76 724 87 1636 719 IS 7 899 93 5 585 93 5 585 93 53 814 00 1 10 266 97 62 903 95 62 903 95 527 497 46 55 688 58 34 38 5 86 34 38 5 86 352 660 48 84 R85 79 27 8 55 68 27 855 68 922 lbl 8 7 7 286 98 3 953 08 3 953 08 14 000 00 29 819 57 21 769 44 21 769 44 20 797 54 116 156 46 00 85 100 75 00 85 100 75 00 690 696 65 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 5 864 27 3 387 00 3 387 00 67 89825 13 319 71 00 12 522 95 00 12 522 95 00 122 38573 00 1 1 74 41 1 048 56 1 048 56 7 54928 2 333 72 2 046 00 2 046 00 23 92016 1 664 32 00 00 00 00 00 00 00 00 7 37516 00 00 465 17 00 00 7 50721 1 054 80 16 643 00 16 643 00 152 51873 9 545 48 600 00 600 oo 32 58538 03557122 3 658672 64 3 b 5 86 7 2 6 4 3 5 116 5 3 0 80STATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA UNEXPENDED PLANT FUND YEAR ENDED JUNE 30 1984 BALANCES JULY 1 1983 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 00 00 00 9727837 00 00 4809419 00 00 124987 l 2713 00 00 1804602 30001108 859262 6391338 00 4050 00 00 00 00 29455 70073 00 1507 00 4384 00 6633 00 1405397 14 00 60637 00 118457 3 00 64643 00 9739 00 00 00 189120 2 00 32982 577954 00 5 00 77954 14865 627225 00 15666 00 150948 7 00 83500 00 69625 00 35000 00 00 00 00 00 00 00 00 00 2450 00 42 00 7651 00 4425 00 00 00 179532 00 64271 00 35097 STATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA UNEXPENDED PLANT FUND YEAR ENDED JUNE 30 1984 PRIOR YEARS PRIOR YEARS ADJUSTMENTS UNRESERVED AND INCREASES BALANCES SURPLUS DECREASES TO REMITTED TO THE BALANCES BALANCES BOARD OF REGENTS JUNE 30 1984 00 s 00 00 00 00 00 4918418 00 4809419 4809419 00 00 00 00 00 2039492 1 249 87 2036779 29809159 00 29809159 29807699 18 046 02 193409 4050 4050 63 00 91338 8 55212 00 00 63840 00 00 00 63840 29455 00 00 70073 00 1507 00 00 00 4384 00 6633 00 178400 14 00 05397 12 00 82237 00 00 1 00 18457 3 00 64643 00 00 00 9739 00 00 00 56547 1 00 89120 2 00 89529 00 577954 00 00 5 77954 00 2285135 15243 6 00 27225 23 00000 30909 00 884128 1 00 50948 16 00 67628 00 52041 00 69625 00 87041 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 2450 00 42 00 4076 00 7651 00 8501 00 00 00 00 1 00 79532 00 9850 00 64271 1 00 24947 STATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA UNEXPENDED PLANT FUND YEAR ENDED JUNE 30 1984 BALANCES JULY 1 1983 EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES JUNIOR COLLEGES continued Brunswick Junior College Reserved Unreserved Surplus Clayton Junior College Reserved Unreserved Surplus Dalton Junior College Reserved Unreserved Surplus Emanuel County Junior College Reserved Unreserved Surplus Floyd Junior College Reserved Unreserved Surplus Gainesville Junior College Reserved Unreserved Surplus Gordon Junior College Reserved Unreserved Surplus Macon Junior College Reserved Unreserved Surplus Middle Georgia College Reserved Unreserved Surplus South Georgia College Reserved Unreserved Surplus Waycross Junior College Reserved Unreserved Surplus OTHER Skidaway Institute of Oceanography Reserved Unreserved Surplus 00 00 3735 00 1 25001 00 8 45041 5 43718 00 00 7036 00 53 01275 00 00 56 80055 87 86729 00 00 96 69441 00 00 00 00 00 00 69318 51678 124 22323 00 00 137 10018 00 00 1 29326 00 00 00 4365 10321 00 00 00 00 00 00 4078 1082617 46459627 S 66327956 Reserved Unreserved Surplus due to Board of Regents S 37844701 00 8614926 66327956 46459627 S 66327956 The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA UNEXPENDED PLANT FUND YEAR ENDED JUNE 30 1984 PRIOR YEARS PRIOR YEARS ADJUSTMENTS UNRESERVED AND INCREASES BALANCES SURPLUS DECREASES TO REMITTED TO THE BALANCES BALANCES BOARD OF REGENTS JUNE 30 1984 00 00 00 00 37 35 00 00 00 125001 125001 8450 41 418717 00 00 00 00 70 36 00 378780 00 5680055 5680055 00 00 877571 00 9664300 9664300 00 5141 00 00 00 00 00 00 00 00 00 00 693 18 51678 1240195 00 13662518 13650908 00 59110 00 00 00 00 1293 26 00 00 00 00 00 43 65 10321 00 00 00 00 00 00 00 00 00 00 4078 1082617 31288752 8614926 72883905 29638917 00 67483618 60927669 8614926 5400287 S 31288752 Sll 8614926 S 72883905STATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA EXPENDED PLANT FUND YEAR ENDED JUNE 30 1984 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 1983 LAND BUILDINGS 00 s 57579494 6 54851829 00 100000 96434920 00 7940350 3 92036575 00 11952219 6 57446566 00 00 3946900 00 00 81635113 00 00 13776409 00 931566 27964653 00 965210 85319169 00 1520898 29566876 00 00 58958567 00 00 30011727 00 00 39450562 00 00 19889008 00 3400000 20914272 00 00 88382515 00 00 41395108 00 19539750 1 22367793 00 00 10858571 00 00 2694541 00 00 780036 00 00 3011804 00 00 77284261 00 00 11145683 00 00 14929500 00 00 477900 00 00 14864860 00 00 3966251 00 00 10765960 00 00 6289989 00 00 16824402 00 00 1 35806499 00 00 85920310 00 00 3000000 103929487 2862969129 Theaccompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA EXPENDED PLANT FUND YEAR ENDED JUNE 30 1984 NET DEDUCTIONS ADDITIONS TRANSFERS TO INVESTMENT IMPROVEMENTS OTHER THAN CONSTRUCTION IN GENERAL BALANCES BUILDINGS EQUIPMENT IN PROGRESS TOTAL FIXED ASSETS JUNE 30 1984 51483087 2456995555 714 01388 3149508577 3149508577 00 1846463 459725145 00 558106528 558106528 00 74275462 611329653 00 1085582040 1085582040 00 115070088 1996977781 00 2781446654 2781446654 00 3126786 92334377 00 85260691 85260691 00 00 42013995 00 123649108 123649108 00 7436663 53305536 00 74518608 74518608 00 8483412 71837626 00 109217257 109217257 00 29724662 65209767 00 181218808 181218808 00 2310950 32097313 00 65496037 65496037 00 6348780 162120693 00 227428040 227428040 00 1530620 25098941 00 56641288 56641288 00 8631799 30950824 00 79033185 79033185 00 1501925 30790193 00 52181126 52181126 00 45409420 49928512 00 119652204 119652204 00 43863 89209184 00 177635562 177635562 00 22073270 97432479 00 160900857 160900857 00 3646428 60811576 00 206365547 206365547 00 12702200 2074800 1372754 1145325 45868674 34883064 23872803 7377433 22751806 28343576 22999033 17153966 12363491 20011364 19120882 62628693 38995442 34120498 10861682 101726809 40295509 50630733 11897683 8481571 23195017 27461342 16102807 30685393 156963188 109840695 62628693 38995442 34120498 10861682 101726809 40295509 50630733 11897683 8481571 23195017 27461342 16102807 30685393 156963188 109840695 28910425 39410425 39410425 435963546 6555157448 S 9886618222 9886618222STATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA AGENCY FUNDS STUDENT ACTIVITIES YEAR ENDED JUNE 30 1984 BALANCES JULY 1 198 3 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 Abraham Baldwin Agricultural College Reserved Unreserved Albany Junior College Reserved Unreserved Atlanta Junior College Reserved Unreserved Bainbridge Junior College Reserved Unreserved 12446478 16822356 27217800 64561900 1334500 4427507 8583300 52833873 00 16193100 00 77640026 00 6800300 00 96846468 2461500 00 7100538 9959409 3509300 00 3956328 1813330 2847500 00 4579167 4953693 5449400 00 23060346 19094182 00 00 3211101 1811109 1285500 00 2329628 3889225 13748884 00 6732173 2812672 3628500 00 11785158 9666460 4747600 00 4470138 3900139 1380400 00 4451025 9059408 00 00 8985749 6403835 4226000 00 12088228 16577160 10437700 00 4064317 5031046 9480200 00 10880676 15268465 1722000 1892073 26 00 46619 1374900 3621721 34 00 62160 1094000 1974450 26 00 09911 125000 414177 1 00 53018 STATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA AGENCY FUNDS STUDENT ACTIVITIES YEAR ENDED JUNE 30 1984 PRIOR YEARS ADJUSTMENTS AND INCREASES DECREASES TO BALANCES FUND BALANCES CARRIED OVER BALANCES JUNE 30 1984 3071278 S 2220778 13296978 109548 16822356 16083552 663600 00 26554200 126499 64561900 77513527 122400 00 1212100 6338 4427507 6806638 184950 00 8398350 00 52833873 96846468 26500 00 00 00 2435000 17059947 4197850 107346 149000 57399 2415800 124524 1354511 144275 225000 1968 1545678 649028 195000 00 1840800 30046 249426 19521 00 29727 231200 64600 2597000 102380 659100 10816 148400 5460 444900 54523 113000 80718 29000 12797 00 3956328 00 4579167 00 23060346 00 00 00 2329628 00 6732173 00 11785158 00 4470138 00 4451025 00 00 00 12088228 00 4064317 00 10880676 00 1892073 00 3621721 00 1974450 00 414177 7707150 1920676 2698500 5011092 7865200 19218706 1354511 4877935 1510500 3891193 15294562 3461700 3433500 9666460 6588400 3930185 1629826 9078929 00 15359857 3994800 16641760 13034700 4928666 8821100 15279281 1573600 2652079 930000 3516683 981000 2690629 154000 165815STATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA AGENCY FUNDS STUDENT ACTIVITIES YEAR ENDED JUNE 30 1984 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 BALANCES JULY 1 1983 EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES 1344000 S 00 2212724 6 68570 1619000 00 2857226 52 66122 437000 00 2457595 27 84754 105000 00 487898 5 27033 417000 00 1768396 18 87391 2977320 00 1560592 26 16616 470000 00 2342455 10 31195 00 00 602407 5 39678 652500 00 1262072 10 82174 788950 00 4783776 26 22568 210648 00 278186 2 98162 OTHER Skidaway Institute Reserved Unreserved of Oceanography 00 00 00 00 362383060 289505200 Reserved Unreserved S 126121880 00 236261180 289505200 362383060 289505200 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 STUDENT ACTIVITIES YEAR ENDED JUNE 30 1984 PRIOR YEARS ADJUSTMENTS AND INCREASES DECREASES TO BALANCES FUND BALANCES CARRIED OVER BALANCES JUNE 30 1984 S 360000 8400 00 2212724 984000 660170 315000 00 00 2857226 1304000 5266122 103000 00 00 2457595 334000 2784754 24000 00 00 487898 81000 527033 72000 15049 00 1768396 345000 1902440 220751 272 00 15605 92 3198071 2616888 22000 100 00 2342455 448000 1031295 00 16169 00 602407 00 555847 120000 22100 00 1262072 532500 1104274 140150 26457 00 4783776 648800 2649025 90648 00 00 278186 120000 298162 00 00 00 00 00 00 14899412 SlI 257779346 409008326 13562246 2220778 137463348 1337166 255558568 271544978 14899412 257779346 S 409008326STATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA AGENCY FUNDS PRIVATE TRUST YEAR ENDED JUNE 30 1984 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 Valciosta State College West Georgia College JUNIOR COLLEGES Abraham Baldwin Agricultural College Albany Junior College Atlanta Junior College Bainbridge Junior College Brunswick Junior College Clayton Junior College Dalton Junior College Emanuel County Junior College Floyd Junior College Gainesville Junior College Gordon Junior College Macon Junior College Middle Georgia College South Georgia College Waycross Junior College OTHER Skidaway Institute of Oceanography RESERVED RESERVED BALANCES BALANCES JULY 1 1983 RECEIPTS DISBURSEMENTS JUNE 30 1984 47189845 4092255100 S 4080764632 5 58680313 95361286 3404100357 3352017859 147443784 57268471 6723547998 6727783190 53033279 108138127 11531257586 11505628402 133767311 806752 511311070 510592110 1525712 12406428 306760956 301178976 17988408 17751516 557217851 541615464 33353903 2317106 523508234 523855267 1970073 9992279 1047849729 1048037249 9804759 4748576 301073345 299492246 6329675 13460568 1286128104 1289532905 10055767 11792567 358950577 361643041 9100103 725477 455953650 455875001 804126 16609064 316936831 316210621 17335274 6982051 522453275 517800961 11634365 2354779 282401096 280816221 3939654 10526923 866340293 867995135 8872081 9798521 767162816 766087758 10873579 8899522 576224387 574800572 10323337 3718432 168347424 168473224 3592632 2999077 267507397 267221836 3284638 399947 79756287 78765507 1390727 701057 198056059 198316081 441035 1461826 202557025 202700984 1317867 1668568 132032332 132903129 797771 784628 53527303 53981717 330214 2224089 207184472 205930046 3478515 2498546 176106330 175246118 3358758 785639 113224547 113613506 396680 3264675 152141203 150669399 4736479 3511182 237211675 233315651 7407206 7273913 293755043 297448732 3580224 511174 80309557 80398937 421794 48730970 48730970 S 468932611 S36841880879 S36729443447 S 581370043 The accompanying notes are an integral part of these financial statementsSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIASTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA RESIDENT INSTRUCTION FUND YEAR ENDED JUNE 30 1984 FUNDS AVAILABLE OTHER REVENUES RETAINED EDUCATION GENERAL AND CARRYOVER TOTAL STATE DEPARTMENTAL SPONSORED FROM PRIOR FUNDS FUNDS SERVICES OPERATIONS YEAR AVAILABLE PERSONAL EDUCATION GENERAL AND DEPARTMENTAL SERVICES GRADUATE INSTITUTIONS Georgia Institute of Technology Georgia State University Medical College of Georgia University of Georgia SENIOR COLLEGES Albany State College Armstrong State College Augusta College Columbus College Fort Valley State College Georgia College Georgia Southern College Georgia southwestern College Kennesaw College North Georgia College Savannah State College Southern Technical Institute Valdosta State College West Georgia College JUNIOR COLLEGES Abraham Baldwin Agricultural College Albany Junior College Atlanta Junior College Bainbridge Junior College Brunswick Junior College Clayton Junior College Dalton Junior College Emanuel County Junior College Floyd Junior College Gainesville Junior College Gordon Junior College Macon Junior College Middle Georgia College South Georgia College Waycross Junior College OTHER Skidaway Institute of Oceanography 4609086300 2716194520 2573685176 6364845400 2088372521 734536156 00 9898965996 S 5570600029 00 9187754077 6813334551 4532588300 12217912700 816924300 715564900 797167500 1096510000 862559300 811744200 1722866900 706825000 719740000 553468000 843903400 664906300 1177975000 1414551200 541964200 382070800 292548000 191540000 275800000 468400200 318900000 139080000 318159500 283266100 241500600 385679500 421089400 337440000 139940000 767584535 4204467151 186284814 238188144 340246879 400632843 187369386 293852814 700524301 196464045 391615290 180353417 209950014 312897858 562264848 502758873 165964229 119569349 114084486 31983738 87060830 195848601 98212535 21055180 91262401 114721652 64530807 160652407 89365479 92652060 30519501 1702380010 3639186397 355377829 60203576 110482441 144737563 568369081 118350827 342552490 128129632 44300395 63047655 350715989 92787226 320681469 185656450 148147553 85232709 140038499 41523071 77894251 117265681 67921225 9117071 74570252 35870300 19709362 43318567 63213689 116088385 33827204 00 7002552845 00 20061566248 00 00 00 00 00 00 00 00 00 00 00 00 1358586943 1013956620 1247896820 1641880406 1618297767 1223947841 2765943691 1031418677 1155655685 796869072 1404569403 1070591384 2060921317 2102966523 4356231772 12923855712 840281585 774559244 941721066 1211051799 846116219 884776025 2022782227 703952574 928439961 595846262 856339280 750092373 1366625639 1591656645 00 8560 759 82 5741 496 59 00 5868 728 58 4186 097 27 00 5466 709 85 3085 636 88 00 2650 468 09 1833 739 87 00 4407 550 81 3018 037 01 00 7815 144 82 5410 447 22 00 4850 337 60 2980 201 78 00 1692 522 51 1230 170 47 00 4839 921 53 3300 159 60 00 4338 580 52 3084 391 27 00 3257 407 69 2294 293 17 00 5896 504 74 4634 393 37 00 5736 685 68 4135 613 19 00 5461 804 45 3137 462 62 00 2042 867 05 1371 229 62 00 S45366517000 S15957505508 si 2608918181 00 73932940689 S48922599956 The accompanying notes are an integral part of these financial statementsSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA RESIDENT INSTRUCTION FUND YEAR ENDED JUNE 30 1984 SPONSORED OPERATIONS EXPENDITURES OPERATING EXPENSES EDUCATION GENERAL AND DEPARTMENTAL SERVICES SPONSORED OPERATIONS TOTAL EXPENDITURES EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES 1423905903 1748220773 1149779273 S 362603105 1638134902 371933051 1288633808 1723285547 923218942 3459883597 413746202 1915900850 00 S 9892505978 00 9186005609 29528011 30203000 7011358735 20053128706 6460018 S 9898965996 1748468 9187754077 8805890 8437542 7002552845 20061566248 105319543 7526871 21018348 22909150 246070644 21633771 84640814 22483498 6093985 7296204 76524219 38680049 71436709 23864906 162464774 178850460 193690501 286024849 202634477 220065114 399230785 199036406 182901652 136671171 198403433 226139503 370557382 325170780 250058286 52676705 89464093 121828413 322298437 96717056 257911676 105646134 38206410 55751451 274191770 54107177 249244760 161791544 1358124188 462755 00 1013613280 343340 00 1245894008 2002812 00 1641814211 66195 00 1617119777 1177990 00 1223191966 755875 00 2764565502 1378189 00 1031118612 300065 00 1155642008 13677 00 795565088 1303984 00 1405458702 889299 00 1069019102 1572282 00 2057864490 3056827 00 2102483875 482648 1358586943 1013956620 1247896820 1641880406 1618297767 1223947841 2765943691 1031418677 1155655685 796869072 1404569403 1070591384 2060921317 2102966523 29853043 14366891 43312211 21964460 33917037 57517024 38086328 85000 34329197 10366520 00 4245419 10996805 18765774 8907813 133700880 83025910 97849192 39390131 60826735 122997673 119486409 37096556 78773425 89023315 76727207 82493915 96195359 116263197 33127920 118294510 70865818 96726288 19558611 43977214 59748657 29834897 9032071 40241055 25503780 19709362 39073148 52216884 97322611 24919391 00 855998092 77890 856075982 00 586868346 4512 586872858 00 546451379 219606 546670985 00 264287189 759620 265046809 00 440524687 230394 440755081 00 781308076 206406 781514482 00 485427812 394052 485033760 00 169230674 21577 169252251 00 483359637 632516 483992153 00 433332742 525310 433858052 00 325865886 125117 325740769 00 589251819 398655 589650474 00 572970367 698201 573668568 00 546097844 82601 546180445 204078086 204286705 S 5880640596 S12318277325 6728277585 59731011 73909526473 23414216 73932940689STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA OTHER ORGANIZED ACTIVITIES YEAR ENDED JUNE 30 1984 FUNDS AVAILABLE OTHER REVENUES RETAINED PERSONAL EDUCATION GENERAL AND DEPARTMENTAL SERVICES SPONSORED OPERATIONS 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 Agriculture Experiment Station Cooperative Extension Service Marine Institute Marine Resources Extension Center Veterinary Medicine Experiment Station Veterinary Medicine Teaching Hospital OTHER Skidaway Institute of Oceanography 6 35934600 119779300 2667902400 429613300 16870700 2232202500 2248147500 59275700 79585000 194245200 39799100 111287700 5506341055 00 88331087 671641589 563230946 8436924 15113512 62328 139745891 40067296 CARRYOVER FROM PRIOR YEAR 1499508705 3639392451 171250449 3951609 349927854 00 00 693592041 576506115 46253869 00 00 00 123758696 00 00 460199500 00 00 00 TOTAL FUNDS AVAILABLE EDUCATION GENERAL AND DEPARTMENTAL SERVICES 5774835756 1200474317 294981358 123101815 8984370809 429613300 105201787 3597436130 5614737220 13338702 71094506 2188020149 00 33878 845 61 24931 138 23 00 1139 664 93 399 508 88 00 946 985 12 714 738 07 00 1943 075 28 1051 751 47 00 1795 449 91 714 097 15 275113692 92342160 8834643000 8703729782 5433382635 S 460199500 23431954917 12084232249 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 1984 EXPENDITURES SPONSORED OPERATIONS OPERATING EXPENSES EDUCATION GENERAL AND DEPARTMENTAL SERVICES SPONSORED OPERATIONS TOTAL EXPENDITURES EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES 2595892958 S 891137816 1043499493 463125 106392189 4448 48771917 5779776501 64529937 294491514 4940745 5774835756 489844 294981358 255461169 2841473099 00 7455756 00 34476631 94466685 00 8806138173 00 403602545 424397003 00 00 105571137 178232636 5216297 369350 8984370809 429613300 105201787 415790842 715834263 277801199 3597446453 10323 3597436130 420496326 3 18212373 1560 097 89 00 3387832311 52250 3387884561 29011723 26969540 172 421 46 00 113174297 792196 113966493 00 23442495 00 00 94916302 217790 94698512 00 40258731 00 48873650 194307528 00 194307528 00 1 08136276 00 00 179545991 1000 179544991 76070275 60095453 47688421 276196309 1082617 275113692 3793186418 5173884622 1636712181 565778049 23253793519 178161398 23431954917STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA AUXILIARY ENTERPRISES YEAR ENDED JUNE 30 1984 FUNDS AVAILABLE OTHER FUNDS TRANSFERS BETWEEN FUNDS TOTAL REVENUES CARRYOVER FROM PRIOR YEAR TOTAL FUNDS AVAILABLE GRADUATE INSTITUTIONS Georgia Institute of Technology Georgia State University Medical College of Georgia University of Georgia SENIOR COLLEGES Albany State College Armstrong State College Augusta College Columbus College Fort Valley State College Georgia College Georgia Southern College Georgia Southwestern College Kennesaw College North Georgia College Savannah State College Southern Technical Institute Valdosta State College West Georgia College JUNIOR COLLEGES Abraham Baldwin Agricultural College Albany Junior College Atlanta Junior College Bainbridge Junior College Brunswick Junior College Clayton Junior College Dalton Junior College Emanuel County Junior College Floyd Junior College Gainesville Junior College Gordon Junior College Macon Junior College Middle Georgia College South Georgia College Waycross Junior College OTHER Skidaway Institute of Oceanography 939212323 106778337 S 832433986 336517556 1168951542 258712591 15026860 243685731 260835886 504521617 211814885 25769286 186045599 37953356 223998955 2346041790 345663573 2000378217 848880492 2849258709 186000336 6145837 179854499 00 179854499 36825127 640300 36184827 44845539 81030366 16821692 17034 16804658 11042949 27847607 30442460 26477893 3964567 67742127 71706694 164338447 00 164338447 00 164338447 110554043 3665626 106888417 52214133 159102550 548935920 45216426 503719494 40749638 544469132 206906852 3976300 202930552 00 202930552 41583789 5187504 36396285 38416030 74812315 220320625 10470889 209849736 77478363 287328099 139861651 6153800 133707851 575659 134283510 85393698 16207401 69186297 17548063 86734360 387523188 28910762 358612426 82810153 441422579 338390918 41742065 296648853 225355538 522004391 146719525 6975304 139744221 8780972 148525193 17036643 577960 16458683 16410978 32869661 00 00 00 00 00 2146302 00 2146302 1707703 3854005 14450105 5889336 8560769 16346902 24907671 24490022 2369950 22120072 26810242 48930314 14703034 3954100 10748934 14422699 25171633 1702876 39995 1662881 4986807 6649688 14295575 1 1625210 12670365 11638876 24309241 16108561 79800 16028761 23168385 39197146 26458784 492625 25966159 3799671 29765830 15880742 606000 15274742 25144315 40419057 85072419 759670 84312749 2085389 86398138 64662999 3149360 61513639 4910688 66424327 2915005 70992 2844013 2574450 5418463 646076 595176 200795 795971 6716969003 714691095 6002277908 S 2305954354 S 8308232262 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 1984 EXPENDITURES PERSONAL SERVICES OPERATING EXPENSES TOTAL EXPENDITURES EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES 4 11123818 3 70474108 781597926 3 87353616 1168951542 59920485 81587318 141507803 3 63013814 504521617 1 32243257 57433191 189676448 34322507 223998955 0 77014238 8 47719020 1924733258 9 24525451 2849258709 84664071 63777024 148441095 31413404 179854499 5637194 21951383 27588577 53441789 81030366 11431506 2474475 13905981 13941626 27847607 11424327 7606095 19030422 52676272 71706694 68124677 31714804 99839481 64498966 164338447 50228655 46768535 96997190 62105360 159102550 2 76352242 1 55940651 432292893 1 12176239 544469132 46685932 1 12625856 159311788 43618764 202930552 24141493 3198103 27339596 47472719 74812315 1 25053293 64529394 189582687 97745412 287328099 43385313 44097515 87482828 46800682 134283510 42280466 31730544 74011010 12723350 86734360 2 18503144 1 13522780 332025924 1 09396655 441422579 1 59206701 1 36959756 296166457 2 25837934 522004391 87121425 51981235 139102660 9422533 148525193 9990608 2878591 12869199 20000462 32869661 00 00 00 00 00 1053887 286786 1340673 2513332 3854005 9349361 2351576 11700937 13206734 24907671 14453582 2269028 16722610 32207704 48930314 9575018 1736322 11311340 13860293 25171633 00 172826 172826 6476862 6649688 8693986 1109812 9803798 14505443 24309241 9846257 2133621 11979878 27217268 39197146 15134645 7846584 22981229 6784601 29765830 8411696 1633660 10045356 30373701 40419057 53346463 29449489 82795952 3602186 86398138 18729113 21802198 40531311 25893016 66424327 1631513 527419 2158932 3259531 5418463 823425 823425 3094758366 2321113124 S 5415871490 2892360772 S 8308232262STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA UNEXPENDED PLANT FUND YEAR ENDED JUNE 30 1984 FUNDS AVAILABLE STATE FUNDS OTHER FUNDS TRANSFERS BETWEEN FUNDS TOTAL REVENUES CARRYOVER FROM PRIOR YEAR TOTAL FUNDS AVAILABLE GRADUATE INSTITUTIONS Georgia Institute of Technology Georgia State University Medical College of Georgia University of Georgia SENIOR COLLEGES Albany State College Armstrong State College Augusta College Columbus College Fort Valley State College Georgia College Georgia Southern College Georgia Southwestern College Kennesaw College North Georgia College Savannah State College Southern Technical Institute Valdosta State College West Georgia College JUNIOR COLLEGES Abraham Baldwin Agricultural College Albany Junior College Atlanta Junior College Bainbridge Junior College Brunswick Junior College Clayton Junior College Dalton Junior College Emanuel County Junior College Floyd Junior College Gainesville Junior College Gordon Junior College Macon Junior College Middle Georgia College South Georgia College Waycross Junior College OTHER Skidaway Institute of Oceanography 00 144028400 106778337 250806737 nn 00 15026860 15026860 278 qfl no 72743686 25769286 226405772 100 000 00 357733943 345663573 713397516 12 400 nn 49885n7 6145837 12374344 on 6449868 640300 7090168 nn 5436531 17034 5453565 on 9697523 26477893 36175416 134 600 no 74628352 nn 88n88352 no 3322205 3665626 6987831 nn 33453458 45216426 78669884 no 5749895 39763nn 9726195 7 sno on 4025314 51875n4 9962818 nn 4488463 in47n889 14959352 353 ono no on 61538nn 414538nn nn 3674nno I62n74m 198814m nn 11445749 289in762 40356511 00 6265717 41742065 480n7782 00 250806737 9727837 24754697 On 2264n5772 00 713397516 00 00 29455 00 00 nn nn nn 577954 14865 00 nn 00 on 12374344 7n9ni68 5483020 36175416 88088352 6987831 78669884 9726195 10540772 14974217 414538no 19881401 40356511 48nn7782 265442 6975304 7240746 00 7240746 1856360 577960 2434320 00 2434320 293848 on 293848 00 293848 00 507542 nn 507542 00 507542 00 3931200 5889336 9820536 00 9820536 00 2725650 236995U 5n956nn 1 25001 5220601 00 1911768 39541nn 5865868 00 5865868 00 1026465 39995 in66460 53 01275 6367735 00 2419280 16252in 4044490 87 86729 12831219 00 00 798n0 79800 00 798n0 2000017 492625 2492642 00 2492642 00 1287695 606nno 1893695 124 22323 14316018 00 2509744 75967n 3269414 00 3269414 00 734621 314936n 3883981 00 3883981 00 702395 70992 773387 00 773387 S 188642800 5 771386255 S 714691095 S1674720150 S 369r85439 1711705589 The accompanying notes are an integral part of these financial statementsSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA UNEXPENDED PLANT FUND YEAR ENDED JUNE 30 1984 EXPENDITURES CAPITAL OUTLAY PERSONAL SERVICES TOTAL EXPENDITURES EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES 118 11148 238995589 00 19945278 00 98515685 00 683396408 00 12378394 00 7090168 00 5481513 00 36168783 00 89548989 00 6623188 14 31964 77237920 00 9493213 00 9962818 00 14958551 00 40670300 2 41995 19604406 00 40356511 00 48007782 00 250806737 00 19945278 127892800 226408485 00 683396408 00 250806737 4809419 24754697 2713 226405772 30001108 713397516 00 12378394 4050 12374344 00 7090168 00 7090168 00 5481513 1507 5483020 00 36168783 6633 36175416 00 89548989 14 60637 88088352 00 6623188 3 64643 6987831 00 78669884 00 78669884 00 9493213 2 32982 9726195 00 9962818 5 77954 10540772 00 14958551 15666 14974217 00 40670300 7 83500 41453800 00 19846401 35000 19881401 00 40356511 00 40356511 00 48007782 00 48007782 00 7240704 00 2429895 00 114316 00 472445 00 9820536 00 4676883 00 5865868 00 687680 00 3161778 00 79800 00 2440964 00 606000 00 3269414 00 3873660 00 773387 00 7240704 42 7240746 00 2429895 4425 2434320 00 114316 1 79532 293848 00 472445 35097 507542 00 9820536 00 9820536 00 4676883 5 43718 5220601 00 5865868 00 5865868 00 687680 56 80055 6367735 00 3161778 96 69441 12831219 00 79800 00 79800 00 2440964 51678 2492642 00 606000 137 10018 14316018 00 3269414 00 3269414 00 3873660 10321 3883981 00 773387 00 773387 1082617 1133517 13485107 1503999726 S 127892800 1645377633 66327956 1711705589SUMMARY 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 Special Desegregation Programs Personal Services Salaries and Wages Employers Contributions for FICA Group Insurance Retirement Unemployment Compensation Insurance Other Costs Travel Supplies and Materials Repairs and Maintenance Rents Other Than Real Estate Tuition and Scholarships College Work Study Program Scholarships Fellowships Prizes Awards and Other Other Expenditures Publications and Printing Equipment Purchases Computer Charges Telecommunications Per Diem Fees and Contracts Per Diem and Fees Contracts 15130238 944512 499928 1704133 75600 S 1159706 375000 648544 435126 222492 76729 111659 6525286 732043 756023 11103 10255 109634 1534706 18354411 11173600 S 29528011 UNIVERSITY OF GEORGIA Office of Minority Business Enterprise Personal Services Salaries and Wages Employers Contributions for FICA Group Insurance Retirement Other Costs Travel Supplies and Materials Rents Other Than Real Estate Other Expenditures Publications and Printing Per Diem Fees and Contracts Per Diem and Fees 10686828 725983 360876 1725700 973542 275390 293400 43994 382860 14734427 13499387 16703613 30203000 59731011 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 Retirement Unemployment Compensation Insurance Liability Insurance Other Costs Travel Supplies and Materials Repairs and Maintenance Power Water and Natural Gas Rents Other Than Real Estate Insurance and Bonding Workers Compensation and Indemnities Other Expenditures Publications and Printing Equipment Purchases Computer Charges Per Diem Fees and Contracts Per Diem and Fees 36703999 2164669 976272 4237863 39293 8638 885113 2338218 265791 8700 64450 1520 67478 86700 315586 524704 71763 11160 44130734 4641183 48771917SUMMARY OF OTHER EXPENDITURES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA OTHER ORGANIZED ACTIVITIES continued EDUCATION GENERAL AND DEPARTMENTAL SERVICES continued GRADUATE INSTITUTIONS continued GEORGIA INSTITUTE OF TECHNOLOGY continued Engineering Extension Division Advanced Technology Development Center Personal Services Salaries and Wages Employers Contributions for FICA Group Insurance Retirement Unemployment Compensation Insurance Liability Insurance Other Costs Travel Motor Vehicle Expenses Supplies and Materials Repairs and Maintenance Power Water and Natural Gas Rents Other Than Real Estate Insurance and Bonding 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 321 325 1560155 990069 3165846 37169 8171 S 2786024 17538 2797320 371343 2617916 110508 12017 63831 772100 2085615 3521682 9159 944736 6985877 37950235 23095666 61045901 109817818 192435780 15000060 Residency Capitation Grants Other Costs Per Diem Fees and Contracts Contracts Student Preceptorships Personal Services Salaries and Wages Other Costs Tuition and Scholarships Scholarships Fellowships Awards and Other Per Diem Fees and Contracts Per Diem and Fees 7000000 6850000 182166705 150000 13850000 14000000 403602545 UNIVERSITY OF GEORGIA Veterinary Medicine Experiment Station Agricultural Research Personal Services Salaries and Wages Employers Contributions for FICA Group Insurance Retirement Other Costs Travel Motor Vehicle Equipment Purchases Supplies and Materials Repairs and Maintenance Rents Other Than Real Estate Other Expenditures Publications and Printing Equipment Purchases Computer Charges Telecommunications Fire Ant Research Personal Services Salaries and Wages 18681066 609092 731044 1895000 200030 1881182 4169281 762286 109280 191593 120454 4488212 10000 81480 21916202 12013798 33930000 4999962SUMMARY 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 Motor Vehicle Expenses Supplies and Materials Repairs and Maintenance Rents Other Than Real Estate Other Expenditures Publications and Printing Equipment Purchases Computer Charges Per Diem Fees and Contracts Per Diem and Fees 208174 32028 3552995 176600 139950 4365814 12781 1422367 7779 14943650 48873650 562294013 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 Supplies and Materials Repairs and Maintenance Publications and Printing Computer Charges Telecommunications 666000 24375 1520 5777 556468 391986 169688 1741858 13332 3484036 565778049 UNEXPENDED PLANT FUND GRADUATE INSTITUTIONS MEDICAL COLLEGE OF GEORGIA Capital Outlay Eugene Talmadge Memorial Hospital Renovations Other Costs Supplies and Materials Per Diem Fees and Contracts Per Diem and Fees Contracts 7137858 120720455 127858313 127892800 S 753401860COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIAUNITS 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 10793754000 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 4609086300 6184667700 10793754000 4609086300 5289879696 00 894788004 9898965996 894788004 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 5609344300 1477080200 2345717100 1361612400 10793754000 5570600029 1423905903 17 11 482 497 207 792 73 73 98 925 059 75 64 600 IS S 38744271 53174297 5974 2118 963 331 27 27 9012 480 22 64 600 13 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 6382235300 Included in the approved budget are provisions for the regular program and pro grams 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 Agricultural Research Excess of Funds Available over Expenditures BUDGETED 635934600 5746300700 6382235300 1275385400 2736574200 935621200 1385484000 49170500 ACTUAL OVER UNDER 635934600 00 5138901156 607399544 5774835756 607399544 1200474317 2595892958 891137816 1043499493 48771917 74911083 140681242 44483384 341984507 398583 6382235300 5779776501 602458799 11 4940745 4940745UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES GRADUATE INSTITUTIONS continued GEORGIA INSTITUTE OF TECHNOLOGY continued COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued OTHER ORGANIZED ACTIVITIES continued ENGINEERING EXTENSION DIVISION The total approved budget for the Engineering Extension Division operations of Georgia Institute of Technology pro vided for expenditures totaling 332461800 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 Advanced Technology Development Center Excess of Funds Available over Expenditures s 119779300 119779300 00 212682500 175202058 37480442 332461800 5 294981358 S 37480442 133274300 1500000 130880300 1500000 65307200 332461800 123101815 463125 106392189 4448 64529937 294491514 10172485 1036875 24488111 1495552 777263 37970286 489844 UNEXPENDED PLANT FUND The total approved budget tor the unexpended Plant Fund of Georgia Institute of Technology provided for expenditures totaling 614603600 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 S 614603600 250806737 363796863 614603600 250806737 363796863 S 00 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES GRADUATE INSTITUTIONS continued GEORGIA STATE UNIVERSITY COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES RESIDENT INSTRUCTION FUND The total approved budget for the Resident Instruction Fund operations of Georgia State University provided for expenditures totaling 9399308000 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 6364845400 3034462600 9399308000 6364845400 2822908677 S 00 211553923 9187754077 211553923 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 6897340800 395600000 1664367200 442000000 9399308000 6813334551 362603105 1638134902 371933051 S 84006249 32996895 26232298 70066949 9186005609 213302391 1748468 1748468 UNEXPENDED PLANT FUND The total approved budget for the Unexpended Plant Fund of Georgia State University provided for expenditures totaling 58961700 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi tures may be summarized as follows FUNDS AVAILABLE OVER I UNDER Other Revenues Retained CARRYOVER FROM PRIOR YEAR 58961700 15026860 43934840 Transfer from Reserved Fund Balance 9727837 EXPENDITURES 58961700 24754697 34207003 Capital Outlay Excess of Funds Available over Expenditures 58961700 19945278 39016422 4809419 4809419UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 31 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 7333266700 Included in the approved budget are provisions for the regular proaram and prograirs funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail able and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES OVER UNDER Appropriation Allotments State Funds Other Revenues Retained EXPENDITURES Personal Services Education General and Departmental Services Sponsored Operations Operating Expenses Education General and Departmental Services Sponsored Operations Special Desegregation Programs Excess of Funds Available over Expenditures 4532588300 2800678400 7333266700 4356014700 1335198600 1043727300 569071300 29254800 7333266700 4532588300 2469964545 7002552845 4356231772 1288633808 923218942 413746202 29528011 7011358735 00 330713855 330713855 217072 46564792 120508358 155325098 273211 LJ 321907965 8805890 The above comparison indicates that Personal Services of Education General and Departmental Services were overspent by 217072 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 56 of the Supplemental Appropriations Act of 19831984 The above comparison also indicates that Special Desegregation Programs were overspent in the amount of 273211 This overexpenditure is in violation of Section 56 of the Supplemental Appropriations Act of 19831984UNITS 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 pro vided for expenditures totaling 8970228300 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 BNDEB Appropriation Allotments State Funds Other Revenues Retained CARRYOVER FROM PRIOR YEAR 2667902400 S 6302325900 8970228300 S Transfer from Reserved Fund Balance EXPENDITURES Personal Services Education General and Departmental Services Sponsored Operations Operating Expenses Education General and Departmental Services Sponsored Operations Excess of Funds Available over Expenditures 00 2667902400 5 00 5856268909 446056991 B524171309 446056991 460199500 8970228300 8984370809 460199500 14142509 5642310000 267864700 2976417200 83636400 5614737220 27572780 255461169 12403531 8970228300 28 414 944 730 666 99 S3 88 061 381 73 1 782 326 36 1349441 108302 01 85 1640901 27 1782326 36 The above comparison indicates that Operating Expenses of Sponsored Operations were overspent by 10830285 Actual funds available were 14142509 more than anticipated and actual expenditures were 164090127 less than approved budget provisions which resulted in funds available exceeding expenditures by 178232636 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 56 of the Supplemental Appropriations Act of 19831984UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES GRADUATE INSTITUTIONS continued MEDICAL COLLEGE OF GEORGIA continued COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued OTHER ORGANIZED ACTIVITIES continued FAMILY PRACTICE RESIDENCY PROGRAM The total approved budget for the Family Practice Residency Program operations of the Medical College of Georgia pro vided for expenditures totaling 429613300 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE BUDGETED OVER UNDER REVENUES Appropriation Allotments State Funds EXPENDITURES 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 429613300 133 499 00 94 634 00 1 948 000 00 1 150 785 185 000 000 000 00 00 00 4 296 133 00 s 429613300 13338702 11198 7455756 2007644 192435780 2364220 15000060 182166705 14000000 60 3666705 4500000 424397003 5216297 5216297 5216297 The above comparison indicates that New Program Development Contracts for Family Practice Residency were overspent in the amount of 60 and Residency Capitation Grants were overspent in the amount of 3666705 These overexpenditures are in violation of Section 56 of the Supplemental Appropriations Act of 19831984 GEORGIA RADIATION THERAPY CENTER The total approved budget for the Georgia Radiation Therapy Center operations of the Medical College of Georgia pro vided for expenditures totaling 112095700 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE OVER UNDER REVENUES Appropriation Allotments State Funds Other Revenues Retained EXPENDITURES Personal Services Education General and Departmental Services Operating Expenses Education General and Departmental Services Excess of Funds Available over Expenditures 16870700 95225000 112095700 16870700 00 88331087 6893913 105201787 71094506 102906 34476631 6627469 70991600 41104100 112095700 105571137 369350 6524563 The above comparison indicates that Personal Services of Education General and Departmental Services were overspent by 102906 Actual funds available were 6893913 less than anticipated and actual expenditures were 6524563 less than approved budget provisions which resulted in expenditures exceeding funds available by 369350 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 56 of the Supplemental Appropriations Act of 19831984316 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES GRADUATE INSTITUTIONS continued MEDICAL COLLEGE OF GEORGIA continued COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued UNEXPENDED PLANT FUND REGULAR The total approved budget for the Unexpended Plant Fund of the Medical College of Georgia Regular provided for expenditures totaling 101329500 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 s BUDGETED 101329500 101329500 OVER ACTUAL UNDER 98512972 2816528 98515685 2813815 2713 S 2713 EUGENE TALMADGE MEMORIAL HOSPITAL The total approved budget for the Unexpended Plant Fund of the Medical College of Georgia Eugene Talmadge Memorial Hospital provided for expenditures totaling 127892800 A comparison of anticipated funds available and budgeted expendi expenditures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE OVER UNDER Appropriation Allotments State Funds 127892800 127892800 EXPENDITURES Capital Outlay Eugene Talmadge Memorial Hospital Renovations Excess of Funds Available over Expenditures S 127892800 127892800 00 S 00 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 317 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 520360408400 Included in the approved budget are provisions for the regular program and programs funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail able and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES OVER UNDER Appropriation Allotments State Funds Other Revenues Retained EXPENDITURES Personal Services 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 12217912700 8142495700 20360403400 13011565900 1850200000 3358639500 2109800000 30203000 20360408400 12217912700 7843653548 00 298842152 20061566248 298842152 129 238 557 12 1 877 101 88 17 232 855 47 1 269 144 53 34 598 835 97 1 012 440 97 19 159 302 008 030 50 00 1 938 991 50 00 20053128706 8437542 5 307279694 8437542 The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent by 101244097 Actual funds available were 298842152 less than anticipated and actual expenditures were 307279694 less than approved budget provisions which resulted in funds available exceeding expenditures by 8437542 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 56 of the Supplemental Appropriations Act of 19831984 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 3863536600 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 2232202500 1631334100 3863536600 2198843700 512700000 764692900 387300000 3863536600 2232202500 1365233630 00 266100470 3597436130 266100470 2188020149 415790842 7 2 158 778 34263 01199 35 974 46453 10323 10823551 96909158 488 1094 58637 98801 2660 90147 10323 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES GRADUATE INSTITUTIONS continued UNIVERSITY OF GEORGIA continued COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued OTHER ORGANIZED ACTIVITIES continued COOPERATIVE EXTENSION SERVICE The total approved budget for the Cooperative Extension Service operations of the University of Georgia provided for expenditures totaling 3486439700 Included in the approved budget are provisions for the regular program and programs Sed 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 2248147500 1238292200 3486439700 2248147500 1139737061 OVER UNDER 3387884561 z 00 98555139 98555139 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 2495153300 459000000 331286400 201000000 3486439700 2493113823 2039477 420496326 38503674 3182 1560 123 097 73 39 5 33878 323 11 522 50 s 13074027 44990211 98607389 MARINE INSTITUTE Institute operations of the university of Georgia provided for expenditures The total approved budget for the Marine Institute operations of the university or Georgia proviueu iui exFui ling SI 41182100 Included in the approved budget are provisions for the regular program and programs funded by rictea funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and tota restricted funds A compa expenditures may be summarized as follows FUNDS AVAILABLE REVENUES Appropriation Allotments State Funds Other Revenues Retained OVER UNDER 59275700 81906400 59275700 54690793 S 00 27215607 141182100 s 113966493 27215607 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 40746700 31051000 39950888 29011723 795812 2039277 22579800 46804600 26969540 17242146 4389740 29562454 141182100 s 113174297 792196 28007803 792196 f Education General and Departmental Services were overspent The above comparison indicates that Operating Expenses of Education General ana Departmental seivie uv by 43897 40 Actual funds available were 27215607 less than anticipated and actual expenditures were 28007803 less than approved budget provisions which resulted in funds available exceeding expenditures by 792196 If the institutions under the direction of the Board of Rentsf the diversity JyftemfGeorgiacolleotivelyhad made expenditures in excess of budget approval they wi Act of 19831984 Id be in violation of Section 56 of the Supplemental AppropriationsUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 319 COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES GRADUATE INSTITUTIONS continued UNIVERSITY OF GEORGIA continued COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued OTHER ORGANIZED ACTIVITIES continued MARINE RESOURCES EXTENSION CENTER The total approved budget for the Marine Resources Extension Center operations of the University of Georgia provided for expenditures totaling 95127900 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 1 UNDER Appropriation Allotments State Funds Other Revenues Retained EXPENDITURES 79585000 15542900 S 95127900 S 79585000 15113512 94698512 00 429388 Personal Services Education General and Departmental Services Operating Expenses Education General and Departmental Services Sponsored Operations Excess of Funds Available over Expenditures 71614000 S 23106700 407200 95127900 71473807 140193 23442495 00 94916302 217790 j 335795 407200 211598 217790 The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent by 335795 Actual funds available were 429388 less than anticipated and actual expenditures were 211598 less than approved budget provisions which resulted in expenditures exceeding funds available by 217790 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 56 of the Supplemental Appropriations Act of 19831984320 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES GRADUATE INSTITUTIONS continued UNIVERSITY OF GEORGIA continued COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued OTHER ORGANIZED ACTIVITIES continued VETERINARY MEDICINE EXPERIMENT STATION The total approved budget for the Veterinary Medicine Experiment Station of the University of Georgia provided for expenditures totaling 194245200 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 194245200 00 s 194245200 62328 00 62328 194245200 194307528 62328 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 105065400 105175147 109747 40249800 40258731 8931 33930000 33930000 00 15000000 14943650 56350 194245200 194307528 00 s 62328 00 The above comparison indicates that Personal Services of Education General and Departmental Services were overspent by 1097 47 and Operating Expenses of Education General and Departmental Services were overspent by 8931 Actual funds available were 62328 more than anticipated and actual expenditures were 62328 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 56 of the Supplemental Appropriations Act of 19831984 VETERINARY MEDICINE TEACHING HOSPITAL The total approved budget for the Veterinary Medicine Teaching Hospital operations of the University of Georgia pro vided for expenditures totaling 194816900 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 39799100 155017800 39799100 139745891 00 15271909 194816900 179544991 15271909 EXPENDITURES Personal Services Education General and Departmental Services Operating Expenses Education General and Departmental Services Excess of Funds Available over Expenditures 78116900 71409715 6707185 116700000 108136276 8563724 194816900 179545991 1000 15270909 1000 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 The total approved budget for the Unexpended Plant Fund of the University of Georgia Regular provided for expendi tures totaling 51033448800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE OVER 1 UNDER Appropriation Allotments State Funds Other Revenues Retained EXPENDITURES Capital Outlay Excess of Funds Available over Expenditures 10000000 1023448800 1033448800 10000000 00 633069092 390379708 643069092 S 390379708 643627556 389821244 558464 558464 AGRICULTURAL EXPERIMENT STATIONS The total approved budget for the Unexpended plant Fund of the University of Georgia Agricultural Experiment Stations did not provide for any expenditures from the Unexpended plant Fund Therefore the budget comparison shown below does not provide for anticipated funds available or budgeted expenditures FUNDS AVAILABLE OVER UNDER Other Revenues Retained EXPENDITURES Capital Outlay Excess of Funds Available over Expenditures 00 67059000 00 37249841 67059000 37249841 29809159 29809159 The above comparison indicates that Capital Outlay was overspent by 37249841 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 56 of the Supplemental Appropriations Act of 19831984322 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES GRADUATE INSTITUTIONS continued UNIVERSITY OF GEORGIA continued COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued UNEXPENDED PLANT FUND continued COOPERATIVE EXTENSION SERVICE 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 Other Revenues Retained EXPENDITURES Capital Outlay Excess of Funds Available over Expenditures BUDGETED s 00 00 ACTUAL 911818 911818 00 OVER UNDER 9118 16 9118 18 00 The above comparison indicates that Capital Outlay was overspent by 911818 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 56 of the Supplemental Appropriations Act of 19831984 MARINE INSTITUTE The total approved budget for the unexpended Plant Fund of the University of Georgia Marine Institute 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 318840 318840 00 OVER UNDER 3 188 40 3 188 40 00 The above comparison indicates that Capital Outlay was overspent by 318840 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 56 of the Supplemental Appropriations Act of 19831984UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 32 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 VETERINARY MEDICINE EXPERIMENT STATION The total approved budget for the Unexpended Plant Fund of the University of Georgia Veterinary Medicine Experiment Station 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 Other Revenues Retained EXPENDITURES Capital Outlay Excess of Funds Available over Expenditures 00 2038766 1288353 750413 OVER UNDER 20387 66 12883 53 7504 13 The above comparison indicates that Capital Outlay was overspent by 1288353 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 56 of the Supplemental Appropriations Act Of 19831984 FUNITS 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 expenditures totaling 1413158900 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 OVER UNDER Appropriation Allotments State Funds Other Revenues Retained 816924300 596234600 1413158900 816924300 541662643 1358586943 00 54571957 54571957 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 837157700 140037100 162266100 273698000 1413158900 840281585 105319543 1624 2500 647 582 74 86 13581 241 88 4 627 55 3123885 34717557 198674 23639714 55034712 s 462755 The above comparison indicates that Personal Services of Education General and Departmental Services were overspent by 53123885 and Operating Expenses of Education General and Departmental Services were overspent by 198674 Actual funds available were 54571957 less than anticipated and actual expenditures were 55034712 less than approved budget provisions which resulted in funds available exceeding expenditures by 462755 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 56 of the Supplemental Appropriations Act of 19831984 UNEXPENDED PLANT FUND The total approved budget for the Unexpended Plant Fund of Albany State College provided for expenditures totaling 2539000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi tures may be summarized as follows FUNDS AVAILABLE REVENUES Appropriation Allotments State Funds Other Revenues Retained EXPENDITURES Capital Outlay Excess of Funds Available over Expenditures OVER UNDER 1240000 1240000 00 1299000 11134344 9835344 2539000 12374344 9835344 2539000 12378394 9839394 U 4050 4050 The above comparison indicates that Capital Outlay was overspent by 9839394 Actual funds available were 9835344 more than anticipated and actual expenditures were 9839394 more than approved budget provisions which resulted in expenditures exceeding funds available by 4050 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 56 of the Supplemental Appropriations Act of 19831984UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA J COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES SENIOR COLLEGES continued ARMSTRONG STATE COLLEGE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES RESIDENT INSTRUCTION FUND The total approved budget for the Resident Instruction Fund operations of Armstrong State College provided for expendi tures totaling 1008744300 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 715564900 293179400 1008744300 773856600 10238300 178987700 45661700 1008744300 715564900 00 298391720 5212320 1013956620 5212320 74559244 7526871 178850460 52676705 1013613280 343340 702644 2711429 137240 7015005 4868980 s 343340 The above comparison indicates that Personal Services of Education General and Departmental Services were overspent by 702644 and Operating Expenses of Sponsored Operations were overspent by 7015005 Actual funds available were 5212320 more than anticipated and actual expenditures were 4868980 more than approved budget provisions which resulted in funds available exceeding expenditures by 343340 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 56 of the Supplemental Appropriations Act of 19831984 UNEXPENDED PLANT FUND The total approved budget for the Unexpended Plant Fund of Armstrong State College provided for expenditures totaling 7935600 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 7090168 345432 Other Revenues Retained 7935600 EXPENDITURES Capital Outlay 7935600 7090168 M845432 Excess of Funds Available over Expenditures 00 00 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES SENIOR COLLEGES continued AUGUSTA COLLEGE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES RESIDENT INSTRUCTION FUND The total approved budget for the Resident Instruction Fund operations of Augusta College provided for expenditures totaling 1233833000 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 797167500 436665500 1233833000 OVER UNDER s 797167500 450729320 00 14063820 1247896820 14063820 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 9 44272100 18724100 941721066 21018348 2551034 2294248 1 90000100 80836700 193690501 89464093 3690401 8627393 12 33833000 1245894008 2002812 12061008 2002812 The above comparison indicates that Personal Services of Sponsored Operations were overspent by 2294248 Operating Expenses of Education General and Departmental Services were overspent by 3690401 and Operating Expenses of Sponsored Operations were overspent by 8627393 Actual funds available were 14063820 more than anticipated and actual expendi tures were 12061008 more than approved budget provisions which resulted in funds available exceeding expenditures by 2002812 Budget amendments should be filed whenever additional funds became 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 56 of the Supplemental Appropriations Act of 19831984UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES SENIOR COLLEGES continued AUGUSTA COLLEGE continued COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued UNEXPENDED PLANT FUND The total approved budget for the Unexpended Plant Fund of Augusta College provided for expenditures totaling 4979500 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 CARRYOVER FROM PRIOR YEAR Transfer from Reserved Fund Balance EXPENDITURES Capital Outlay Excess of Funds Available over Expenditures 4979500 4979500 S 4979500 5453565 5483020 5481513 S 5 035 20 5 020 13 15 07 The above comparison indicates that Capital Outlay was overspent by 502013 Actual funds available were 503520 more than anticipated and actual expenditures were 502013 more than approved budget provisions which resulted in funds available exceeding expenditures by 1507 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 56 of the Supplemental Appropriations Act of 19831984UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES SENIOR COLLEGES continued COLUMBUS COLLEGE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES RESIDENT INSTRUCTION FUND The total approved budget for the Resident Instruction Fund operations of Columbus College provided for expenditures totaling 1678181000 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 1096510000 581671000 1678181000 1213837500 23667800 289040300 151635400 1678181000 1096510000 00 545370406 36300594 1641880406 1211051799 22909150 2860 1218 248 284 49 13 s 16418 142 11 G61 95 36300594 27857 7586 30154 298069 01 50 51 87 363667 8 9 661 95 UNEXPENDED PLANT FUND The total approved budget for the unexpended Plant Fund of Columbus College provided for expenditures totaling 539135700 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 39135700 36175416 2960284 39135700 36168783 2966917 S 6633 6633UNITS 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 1658172700 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 S 862559300 795613400 862559300 755738467 00 39874933 1658172700 1618297767 39874933 EXPENDITURES Personal Services Education General and Departmental Services Sponsored Operations Operating Expenses Education General and Departmental Services Sponsored Operations 848766000 283384400 193072400 332949900 846116219 246070644 202634477 322298437 2649781 37313756 9562077 10651463 Excess of Funds Available over Expenditures 1653 172700 S 1617119777 1177990 41052923 1 77 99 0 The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent by 9562077 Actual funds available were 39874933 less than anticipated and actual expenditures were 41052923 less than approved budget provisions which resulted in funds available exceeding expenditures by 1177990 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 56 of the Supplemental Appropriations Act of 19831984 UNEXPENDED PLANT FUND The total approved budget for the unexpended Plant Fund of Fort Valley State College provided for expenditures totaling 114173200 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 13460000 100713200 13460000 00 74628352 26084848 114173200 88088352 26084848 EXPENDITURES Capital Outlay Excess of Funds Available over Expenditures 114173200 iJ 89548989 1460637 Lri 24624211 1460637330 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES SENIOR COLLEGES continued GEORGIA COLLEGE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES RESIDENT INSTRUCTION FUND The total approved budget for the Resident Instruction Fund operations of Georgia College provided for expenditures totaling 1217890400 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 311744200 406146200 1217890400 811744200 00 412203641 6057441 1223947841 6057441 EXPENDITURES Personal Services Education General and Departmental Services Sponsored Operations Operating Expenses Education General and Departmental Services Sponsored Operations Excess of Funds Available over Expenditures 8 81694300 21959800 884776025 21633771 S 3081725 326029 2 24739300 89497000 220065114 96717056 4674186 7220056 12 17890400 1223191966 755875 5301566 755875 The above comparison indicates that Personal Services of Education General and Departmental Services were overspent by 3081725 and Operating Expenses of Sponsored Operations were overspent by 7220056 Actual funds available were 6057441 more than anticipated and actual expenditures were 5301566 more than approved budget provisions which resulted in funds available exceeding expenditures by 755875 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 56 of the Supplemental Appropriations Act of 19831984 UNEXPENDED PLANT FUND The total approved budget for the Unexpended Plant Fund of Georgia College provided for expenditures totaling 5494100 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 5494100 6987831 1493731 5494100 6623188 364643 1129088 The above comparison indicates that Capital Outlay was overspent by 1129088 Actual funds available were 1493731 more than anticipated and actual expenditures were 1129088 more than approved budget provisions which resulted in funds available exceeding expenditures by 364643 Budget amendments should be filed whenever additional funds become avail able 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 56 of the Supplemental Appropriations Act of 19831984UNITS 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 2760043200 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 1722866900 1037176300 2760043200 1722866900 1043076791 2765943691 00 5900491 5900491 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 2037299600 100000000 372743600 250000000 2760043200 2022782227 84640814 3992 2579 307 116 85 76 27645 655 02 13 781 39 14517373 15359186 264 79 871 116 85 76 45 223 02 13 781 89 The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent by 26487185 and Operating Expenses of Sponsored Operations were overspent by 7911676 Actual funds available were 5900491 more than anticipated and actual expenditures were 4522302 more than approved budget provisions which resulted in funds available exceeding expenditures by 1378189 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 56 of the Supplemental Appropriations Act of 19831984 UNEXPENDED PLANT FUND The total approved budget for the Unexpended Plant Fund of Georgia Southern College provided for expenditures totaling 74638000 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 74638000 74638000 78669884 78669884 OVER UNDER 40 318 84 40 318 84 00 The above comparison indicates that Capital Outlay was overspent by 4031884 Actual funds available were 4031884 more than anticipated and actual expenditures were 4031884 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 56 of the Supplemental Appropriations Act of 19831984UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES SENIOR COLLEGES continued GEORGIA SOUTHWESTERN COLLEGE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES RESIDENT INSTRUCTION FUND expend funded by restricted funds A compari able and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES Appropriation Allotments State Funds Other Revenues Retained 706825000 S 315467600 1022292600 706825000 324593677 1031418677 OVER 1 UNDER 00 9126077 9126077 EXPENDITURES Personal Services Education General and Departmental Services Sponsored Operations Operating Expenses Education General and Departmental Services Sponsored Operations Excess of Funds Available over Expenditures 6 994481 241254 00 00 703952574 22483498 s 4504474 1641902 2 023293 963898 00 00 199036406 105646134 3292894 9256334 10 222926 00 1031118612 300065 s 8826012 300065 by 9 resulted 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 56 of the Supplemental Appropriations Act of 19831984 UNEXPENDED PLANT FUND The total approved budget for the Unexpended Plant Fund of Georgia Southwestern College provided ror expenditures totaling 95564oo 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 9556400 5 ACTUAL 9726195 9493213 232982 OVER UNDER 169795 9556400 63187 232982 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES SENIOR COLLEGES continued KENNESAW COLLEGE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES RESIDENT INSTRUCTION FUND The total approved budget for the Resident Instruction Fund operations of Kennesaw College provided for expenditures totaling 1155585500 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 719740000 719740000 00 435845500 435915685 70185 1155585500 1155655685 70185 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 925516600 928439961 S 2923361 6642300 6093985 548315 183593900 182901652 692248 39832700 38206410 1626290 1155585500 S 1155642008 S 56508 s 13677 s 13677 The above comparison indicates that Personal Services of Education General and Departmental Services were overspent by 2923361 Actual funds available were 70185 more than anticipated and actual expenditures were 56508 more than approved budget provisions which resulted in funds available exceeding expenditures by 13677 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 56 of the Supplemental Appropriations Act of 19831984UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES SENIOR COLLEGES continued KENNESAW COLLEGE continued COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued UNEXPENDED PLANT FUND The total approved budget for the Unexpended Plant Fund of Kennesaw College provided for expenditures totaling 9400500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE OVER UNDER Appropriation Allotments State Funds Other Revenues Retained CARRYOVER FROM PRIOR YEAR Transfer from Reserved Fund Balance EXPENDITURES Capital Outlay Excess of Funds Available over Expenditures 750000 8650500 750000 S 9212818 00 562318 9400500 9962818 562318 00 577954 577954 9400500 10540772 1140272 9400500 s 9962818 S 562318 577954 577954 The above comparison indicates that Capital Outlay was overspent by 562318 Actual funds available were 1140272 more than anticipated and actual expenditures were 562318 more than approved budget provisions which resulted in funds available exceeding expenditures by 577954 Budget amendments should be filed whenever additional funds become avail able 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 56 of the Supplemental Appropriations Act of 19831984UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES SENIOR COLLEGES continued NORTH GEORGIA COLLEGE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES RESIDENT INSTRUCTION FUND The total approved budget for the Resident Instruction Fund operations of North Georgia College provided for expendi tures totaling 823915700 Included in the approved budget are provisions for the regular program and programs funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows FUNDS AVAILABLE OVER UNDER Appropriation Allotments State Funds Other Revenues Retained EXPENDITURES Personal Services Education General and Departmental Services Sponsored Operations Operating Expenses Education General and Departmental Services Sponsored Operations Excess of Funds Available over Expenditures 5 553468000 270447700 S 553468000 243401072 00 27046628 823915700 796869072 27046628 597266800 26529000 136663700 63456200 823915700 595846262 7296204 136671171 55751451 795565088 s 1303984 1420538 19232796 S 7471 7704749 28350612 The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent by 7471 Actual funds available were 27046628 less than anticipated and actual expenditures were 28350612 less than approved budget provisions which resulted in funds available exceeding expenditures by 1303984 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 56 of the Supplemental Appropriations Act of 19831984 UNEXPENDED PLANT FUND The total approved budget for the unexpended plant Fund of North Georgia College provided for expenditures totaling 19970200 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 CARRYOVER FROM PRIOR YEAR Transfer from Reserved Fund Balance EXPENDITURES Capital Outlay Excess of Funds Available over Expenditures 19970200 14959352 5010848 19970200 14974217 4995983 19970200 14958551 i 5011649 15666 15666UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES SENIOR COLLEGES continued SAVANNAH STATE COLLEGE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES RESIDENT INSTRUCTION FUND The total approved budget for the Resident Instruction Fund operations of Savannah State College provided for expendi tures totaling 1419296300 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 843903400 575392900 1419296300 843903400 00 560666003 14726897 1404569403 14726897 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 853004300 87828800 202176200 276287000 1419296300 56339280 76524219 198403433 274191770 1405458702 889299 3334980 11304581 37 20 727 952 67 30 138 375 98 8 892 99 The above comparison indicates that Personal Services of Education General and Departmental Services were overspent by 3334980 Actual funds available were 14726897 less than anticipated and actual expenditures were 13837598 less than approved budget provisions which resulted in expenditures exceeding funds available by 889299 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 56 of the Supplemental Appropriations Act Of 19831984 UNEXPENDED PLANT FUND The total approved budget for the Unexpended Plant Fund of Savannah State College provided for expenditures totaling 41589700 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi tures may be summarized as follows FUNDS AVAILABLE OVER UNDER Appropriation Allotments State Funds Other Revenues Retained EXPENDITURES Capital Outlay Excess of Funds Available over Expenditures 35300000 35300000 00 6289700 6153800 135900 s 41589700 41453800 135900 41589700 40670300 919400 783500 783500 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES SENIOR COLLEGES continued SOUTHERN TECHNICAL INSTITUTE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES RESIDENT INSTRUCTION FUND The total approved budget for the Resident Instruction Fund operations of Southern Technical Institute provided for expenditures totaling 1094860200 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 664906300 429953900 664906300 00 405685084 24268816 1094860200 1070591384 jh 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 747489400 48046300 750092373 38680049 2602973 9366251 244269300 226139503 18129797 55055200 54107177 948023 1094860200 1069019102 25841098 1572282 S 1572282 The above comparison indicates that Personal Services of Education General and Departmental Services were overspent by 2602973 Actual funds available were 24268816 less than anticipated and actual expenditures were 25841098 less than approved budget provisions which resulted in funds available exceeding expenditures by 1572282 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 56 of the Supplemental Appropriations Act of 19831984 UNEXPENDED PLANT FUND The total approved budget for the Unexpended Plant Fund of Southern Technical Institute provided for expenditures totaling 19227800 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 BUDGETED 19227800 19227800 19881401 19846401 OVER UNDER The above comparison indicates that Capital Outlay was overspent by 618601 Actual funds available were 653601 more than anticipated and actual expenditures were 618601 more than approved budget provisions which resulted in funds available exceeding expenditures by 35000 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 56 of the Supplemental Appropriations Act of 19831984UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES SENIOR COLLEGES continued VALDOSTA STATE COLLEGE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AMD EXPENDITURES RESIDENT INSTRUCTION FUND The total approved budget for the Resident Instruction Fund operations of Valdosta State College provided for expendi tures totaling 2076587600 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 1177975000 898612600 2076587600 1358541200 78354500 379939100 259752800 2076587600 1177975000 882946317 1366625639 71436709 3705 2492 573 447 82 60 20578 644 90 30 568 27 OVER UNDER 00 15666283 2060921317 15666283 8084439 6917791 9381718 10508040 18723110 3056827 The above comparison indicates that Personal Services of Education General and Departmental Services were overspent by 8084439 Actual funds available were 15666283 less than anticipated and actual expenditures were 18723110 less than approved budget provisions which resulted in funds available exceeding expenditures by 3056827 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 56 of the Supplemental Appropriations Act of 19831984 UNEXPENDED PLANT FUND The total approved budget for the Unexpended Plant Fund of Valdosta State College provided for expenditures totaling 43807600 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 OVER UNDER S 43807600 40356511 3451089 43807600 40356511 3451089 S 00 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES SENIOR COLLEGES continued WEST GEORGIA COLLEGE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES RESIDENT INSTRUCTION FUND The total approved budget for the Resident Instruction Fund operations of West Georgia College provided for expendi tures totaling 2145947200 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 1414551200 731396000 1414551200 S 688415323 1 00 42980677 2145947200 2102966523 42980677 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 1591818700 40000000 336628500 177500000 2145947200 1591656645 23864906 3251 1617 707 915 80 44 21024 838 75 4 826 43 162055 16135094 11457720 15708456 43463325 482648 UNEXPENDED PLANT FUND The total approved budget for the unexpended Plant Fund of West Georgia College provided for expenditures totaling 62662900 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 62662900 48007782 14655118 Capital Outlay 62662900 48007782 14655118 Excess of Funds Available over Expenditures 00 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AMD EXPENDITURES JUNIOR COLLEGES ABRAHAM BALDWIN AGRICULTURAL COLLEGE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES RESIDENT INSTRUCTION FUND The total approved budget for the Resident Instruction Fund operations of Abraham Baldwin Agricultural College provided for expenditures totaling 847432200 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 541964200 305468000 847432200 541964200 314111782 00 8643782 856075982 s 8643782 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 574376400 574149659 226741 29330500 29853043 522543 132198600 133700880 1502280 111526700 118294510 6767810 847432200 S 855998092 77890 8565892 77890 The above comparison indicates that Personal Services of Sponsored Operations were overspent by 522543 Operating Expenses of Education General and Departmental Services were overspent by 1502280 and Operating Expenses of Sponsored Operations were overspent by 6767810 Actual funds available were 8643782 more than anticipated and actual expendi tures were 8565892 more than approved budget provisions which resulted in funds available exceeding expenditures by 77890 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 56 of the Supplemental Appropriations Act of 19831984 UNEXPENDED PLANT FUND The total approved budget for the Unexpended Plant Fund of Abraham Baldwin Agricultural College provided for expendi tures totaling 7606600 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 OVER UNDER 7606600 7240746 365854 Capital Outlay 7606600 7240704 365896 Excess of Funds Available over Expenditures 42 42UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES JUNIOR COLLEGES continued ALBANY JUNIOR COLLEGE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES RESIDENT INSTRUCTION FUND The total approved budget for the Resident Instruction Fund operations of Albany Junior College provided for expendi tures totaling 601161100 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 382070800 219090300 S 382070800 204802058 00 14288242 s 601161100 S 586872858 14288242 419332700 18813100 83667900 79347400 601161100 418609727 14366891 83025910 70865818 586868346 4512 722973 4446209 641990 8481582 14292754 4 512 UNEXPENDED PLANT FUND The total approved budget for the Unexpended Plant Fund of Albany Junior College provided for expenditures totaling 2838700 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 2838700 2838700 2434320 2429895 4425 OVER UNDER 4043 80 4088 05 44 25 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES JUNIOR COLLEGES continued ATLANTA JUNIOR COLLEGE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES RESIDENT INSTRUCTION FUND The total approved budget for the Resident Instruction Fund operations of Atlanta Junior College provided for expendi tures totaling 579584000 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 292548000 287036000 292548000 00 254122985 32913015 579584000 546670985 32913015 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 312655600 55358100 92048100 119522200 3 08563688 43312211 97849192 96726288 4091912 12045889 5801092 22795912 579584000 5 46451379 219606 33132621 219606 The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent by 5801092 Actual funds available were 32913015 less than anticipated and actual expenditures were 33132621 less than approved budget provisions which resulted in funds available exceeding expenditures by 219606 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 56 of the Supplemental Appropriations Act of 19831984 UNEXPENDED PLANT FUND The total approved budget for the Unexpended Plant Fund of Atlanta Junior College provided for expenditures totaling 119200 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 119200 293848 s 174648 119200 s s 114316 179532 4884 179532 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES JUNIOR COLLEGES continued BAINBRIDGE JUNIOR COLLEGE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES RESIDENT INSTRUCTION FUND The total approved budget for the Resident Instruction Fund operations of Bainbridge Junior College provided for expenditures totaling 271035800 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 191540000 S 79495800 271035800 191540000 00 73506809 5988991 265046809 5988991 Personal Services Education General and Departmental Services Sponsored Operations Operating Expenses Education General and Departmental Services Sponsored Operations Excess of Funds Available over Expenditures 183525600 23142700 39493200 24874300 271035800 183373987 21964460 39390131 19558611 5 264287189 759620 151613 1178240 103069 5315689 6748611 759620 UNEXPENDED PLANT FUND The total approved budget for the Unexpended Plant Fund of Bainbridge Junior College provided for expenditures totaling 650000 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 650000 507542 142458 Capital Outlay Excess of Funds Available over Expenditures 650000 472445 177555 35097 35097UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES JUNIOR COLLEGES continued BRUNSWICK JUNIOR COLLEGE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES RESIDENT INSTRUCTION FUND The total approved budget for the Resident Instruction Fund operations of Brunswick Junior College provided for expenditures totaling 436144100 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 by restricted funds A compar able and expenditures may be summarized as follows FUNDS AVAILABLE OVER UNDER Appropriation Allotments State Funds Other Revenues Retained 275800000 160344100 436144100 275800000 00 164955081 4610981 s 440755081 4610981 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 302893900 S 3 01803701 1090199 35184200 33917037 1267163 60743800 60826735 82935 37322200 43977214 6655014 436144100 4 40524687 230394 4380587 230394 The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent by 82935 and Operating Expenses of Sponsored Operations were overspent by 6655014 Actual funds available were 4610981 more than anticipated and actual expenditures were 4380587 more than approved budget provisions which resulted in funds available exceeding expenditures by 230394 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 56 of the Supplemental Appropriations Act of 19831984 UNEXPENDED PLANT FUND The total approved budget for the Unexpended Plant Fund of Brunswick Junior College provided for expenditures totaling 10114800 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 10114800 9820536 294264 10114800 9820536 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES JUNIOR COLLEGES continued CLAYTON JUNIOR COLLEGE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES RESIDENT INSTRUCTION FUND The total approved budget for the Resident Instruction Fund operations of Clayton Junior College nmvidrf for flJ tures totaling 8 73311200 Included in the approved budget are provisions for the regular program and pro funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to acSal rund 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 468400200 404911000 468400200 313114282 00 91796718 873311200 781514482 91796718 554145300 65984700 113416400 139764800 873311200 541044722 57517024 122997673 59748657 781308076 206406 13100578 8467676 9581273 80016143 92003124 206406 bv 95 Slf iT T T dloatf that Operating Expenses of Education General and Departmental Services were overspent by 9581273 Actual funds available were 91796718 less than anticipated and actual expenditures were 920031 24 less than approved budget provisions which resulted in funds available exceeding expenditures by 206406 If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had SfoflISf191 SXCeSS apprVa1 they would be in violation of Sectior56 of the Supplemental Appropriations UNEXPENDED PLANT FUND etaJ aPProved bud9et for the Unexpended Plant Fund of Clayton Junior College provided for expenditures totaling 5077300 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 5077300 5077300 5095600 125001 5220601 OVER UNDER 143301 5077300 4676883 400417 543718 543718UNITS 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 501216100 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 318900000 182316100 318900000 166133760 00 16182340 501216100 485033760 16182340 306975100 41512700 117864900 34863400 501216100 298020178 38086328 119486409 29834897 485427812 394052 8954922 3426372 1621509 5028503 15788288 5iL 394052 The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent by 1621509 Actual funds available were 16182340 less than anticipated and actual expenditures were 15788288 less than approved budget provisions which resulted in expenditures exceeding funds available by 394052 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 56 of the Supplemental Appropriations Act of 19831984 UNEXPENDED PLANT FUND The total approved budget for the Unexpended Plant Fund of Dalton Junior College provided for expenditures totaling 6150000 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 6150000 OVER UNDER 5865868 J S 6150000 5865868 284132 S 00 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES JUNIOR COLLEGES continued EMANUEL COUNTY JUNIOR COLLEGE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES RESIDENT INSTRUCTION FUND The total approved budget for the Resident Instruction Fund operations of Emanuel County Junior Colleae orovided for n15 totaling 1 68500000 Included in the approved budget are provisions for theregular prcgrlm and nrogrfms ablfand edtlK fSTfif L expenditures toPoa ZfSiT able and expenditures may be summarized as follows FUNDS AVAILABLE REVENUES Appropriation Allotments State Funds Other Revenues Retained EXPENDITURES Personal Services Education General and Departmental Services Sponsored Operations Operating Expenses Education General and Departmental Services Sponsored Operations Excess of Funds Available over Expenditures BUDGETED 139080000 29420000 168500000 OVER UNDER 139080000 30172251 169252251 00 752251 752251 124178600 00 36121400 8200000 5 1 1 23017047 85000 37096556 9032071 69230674 21577 1161553 85000 975156 832071 168500000 s 21577 abo comparison indicates that Personal Services of Sponsored Operations were overspent by 85000 Operatin S 10 GnraLaDartmental Services were overspent by 5975156 and Operating Expenses of Sponsor ing Operations were overspent by 58320 71 Actual iundranlS sWH etnn an1iciPatef anTaltuaVSpendi tfs ere 30674 more than approved budget provisions which resulted in funds available exceedin 5215 Budget amendments should be filed whenever additional funds become available ing expenditures by If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had AcoriWigsT eXC8SS 9St approva1 thev would be in violation of Section 56 of the Supplemental Appropriations UNEXPENDED PLANT FUND mlT 3aQ7PnVe bud9etfor e Unexpended Plant Fund of Emanuel County Junior College provided for expenditures totaling 56391200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows e ana FUNDS AVAILABLE REVENUES Other Revenues Retained CARRYOVER FROM PRIOR YEAR Transfer from Reserved Fund Balance EXPENDITURES Capital Outlay Excess of Funds Available over Expenditures 6391200 6391200 5 OVER 1 UNDER 6391200 5 1066460 5 5324740 5301275 6367735 687680 5 5703520 5680055 5 5680055UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES JUNIOR COLLEGES continued FLOYD JUNIOR COLLEGE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES RESIDENT INSTRUCTION FUND The total approved budget for the Resident Instruction Fund operations of Floyd Junior College provided for expendi tures totaling 478199900 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 318159500 318159500 160040400 165832653 s 478199900 483992153 OVER UNDER 00 5792253 5792253 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 329887700 34766800 78148400 35397000 3 4 30015960 34329197 78773425 40241055 83359637 632516 128260 437603 625025 4844055 478199900 5159737 632516 The above comparison indicates that Personal Services of Education General and Departmental Services were overspent bv 1 282 60 Operating Expenses of Education General and Departmental Services were overspent by 625025 and Operating Expenses of Sponsored Operations were overspent by 4844055 Actual funds available were 5792253 more than antici pated and actual expenditures were 5159737 more than approved budget provisions which resulted m funds available exceeding expenditures by 632516 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 56 of the Supplemental Appropriations Act of 19831984 UNEXPENDED PLANT FUND The total approved budget for the Unexpended Plant Fund of the Floyd Junior College provided for expenditures totaling 11295700 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi tures may be summarized as follows FUNDS AVAILABLE OVER UNDER REVENUES Other Revenues Retained CARRYOVER FROM PRIOR YEAR Transfer from Reserved Fund Balance 11295700 4044490 7251210 11295700 12831219 EXPENDITURES Capital Outlay Excess of Funds Available over Expenditures 11295700 3161778 8133922 9669441 9669441UNITS 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 Colleqe provided for S1UreS totaling 4 31636400 Included in the approved budget are provisions for the regula program Ind 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 ouax lunus avail 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 283266100 148370300 S 283266100 150591952 00 2221652 431636400 s 433858052 2221652 09415800 s 308439127 976673 11771800 10366520 1405280 86870300 23578500 431636400 89023315 25503780 433332742 s 525310 2153015 1925280 1696342 525310 k mT fn mParlson indicates that Operating Expenses of Education General and Departmental Services were overspent Sri I and Operating Expenses of Sponsored Operations were overspent by 1925280 Actual funds available were 2221652 more than anticipated and actual expenditures were 1696342 more than approved budget provisions which resulted in funds available exceeding expenditures by 525310 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 ActeofX198319e4S ln eXCe8S bud9et approval they would be in violation of Section 56 of the Supplemental Appropriations UNEXPENDED PLANT FUND The total approved budget for the Unexpended Plant Fund of Gainesville Junior College provided for expenditures totaling 79800 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 79800 S ACTUAL 79800 79800 00 OVER UNDER 00 7 980 0 00 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES JUNIOR COLLEGES continued GORDON JUNIOR COLLEGE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES RESIDENT INSTRUCTION FUND The total approved budget for the Resident Instruction Fund operations of Gordon Junior College provided for expendi tures totaling 334049200 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 241500600 92548600 241500600 84240169 00 8308431 334049200 S 325740769 8308431 EXPENDITURES Personal Services Education General and Departmental Services Operating Expenses Education General and Departmental Services Sponsored Operations Excess of Funds Available over Expenditures 235186400 S 229429317 5757083 74627800 24235000 76727207 19709362 2099407 4525638 334049200 325865886 125117 8183314 125117 approved budget provis 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 56 of the Supplemental Appropriations Act of 19831984 UNEXPENDED PLANT FUND The total approved budget for the Unexpended Plant Fund of Gordon Junior College provided for expenditures totaling 2210000 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 2210000 ACTUAL 2492642 2440964 51678 OVER UNDER 282642 2210000 230964 51678 The above comparison indicates that Capital Outlay was overspent by 230964 Actual funds available were 2826 42 more than anticipated and actual expenditures were 230964 more than approved budget provisions which resulted inJ available exceeding expenditures by 51678 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 56 of the Supplemental Appropriations Act of 19831984UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 3 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 turesotating IfssTsuO ti l InStrUi FUnd Petions Junior College provided for expendi b restricted funds I Li I the approved budget are provisions for the regular program and programs funded expenditurefrnfysulaedrfloesf1Pat6d allable and beted expenditures to actual funds available and FUNDS AVAILABLE REVENUES Appropriation Allotments State Funds Other Revenues Retained EXPENDITURES Personal Services Education General and Departmental Services Sponsored Operations Operating Expenses Education General and Departmental Services Sponsored Operations Excess of Funds Available over Expenditures BUDGETED 385679500 202772800 588452300 461354000 4004500 85155500 37938300 588452300 ACTUAL 385679500 203970974 589650474 463439337 4245419 82493915 39073148 589251819 398655 OVER UNDER 00 1198174 1198174 2085337 240919 2661585 1134848 799519 398655 bv S20 fsf7 T5 lndlcate that Personal Services of Education General and Departmental Services were overspent by 2085337 Personal Services of Sponsored Operations were overspent by 240919 and Operating Expenses of Sponsored Operations were overspent by 1134848 Actual funds available were 11981 74 more than anticipated and actual expend S3rI8S6W5e Sr5X9 mr an tTT bUd9et Provisions ch resulted in funds available exceeding expenditures ST 398655 Budget amendments should be filed whenever additional funds become available nvH th institutions under the direction of the Board of Regents of the University System of Georgia collectively had Act o lIslSaT eXCSSS bUd9et apprVa1 thev would be in violation of Section 56of the Supplemental Appropriations UNEXPENDED PLANT FUND SI 38 filjn total approved budget for the Unexpended Plant Fund of Macon Junior College provided for expenditures totaling 13865000 A comparison of anticipated funds available and budoeted eyimflih t rti fi w tures may be summarized as fol I ofanticipated funds available and budgeted expenditures to actual fiids aviilableaidexpendi FUNDS AVAILABLE REVENUES OVER UNDER Other Revenues Retained CARRYOVER FROM PRIOR YEAR Transfer from Reserved Fund Balance EXPENDITURES Capital Outlay Excess of Funds Available over Expenditures 13865000 13865000 1893695 11971305 12422323 13865000 14316018 12422323 606000 13259000 13710018 13710018UNITS 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 579669600 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 421089400 158580200 421089400 152579168 00 6001032 s 579669600 573668568 6001032 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 410150000 4 13561319 3411319 10645900 10996805 350905 99659400 96195359 3464041 59214300 52216884 6997416 579669600 5 5 72970367 698201 6699233 698201 The above comparison indicates that Personal Services of Education General and Departmental Services were overspent by 3411319 and Personal Services of Sponsored Operations were overspent by 350905 Actual funds available were 6001032 less than anticipated and actual expenditures were 6699233 less than approved budget provisions which resulted in funds available exceeding expenditures by 698201 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 56 of the Supplemental Appropriations Act of 19831984 UNEXPENDED PLANT FUND The total approved budget of Middle Georgia College did not provide for any expenditures from the Unexpended plant Fund Therefore the budget comparison shown below does not provide for anticipated funds available or budgeted expendi tures FUNDS AVAILABLE Other Revenues Retained EXPENDITURES Capital Outlay Excess of Funds Available over Expenditures 00 3269414 3269414 OVER UNDER 32 694 14 32 694 14 00 The above comparison indicates that Capital Outlay was overspent by 3269414 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 56 of the Supplemental Appropriations Act of 19831984UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES JUNIOR COLLEGES continued SOUTH GEORGIA COLLEGE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES RESIDENT INSTRUCTION FUND furestotallng S IncludJdlnhforofbSS eT peratins ofuth ia College provided for expendi 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 337440000 221619000 559059000 314236000 22886700 116786600 105149700 559059000 ACTUAL OVER UNDER 337440000 00 208740445 12878555 546180445 12878555 313746262 18765774 116263197 97322611 546097844 12961156 82601 82601 489738 4120926 523403 7827089 UNEXPENDED PLANT FUND e0tS4 aPPrd tget for the Unexpended Plant Fund of South Georgia College provided for expenditures totalina tures2maybe sTlTtT tadt tures o actual funds lITltTTl FUNDS AVAILABLE REVENUES OVER 1 UNDER Other Revenues Retained EXPENDITURES 7652000 3883981 3768019 Capital Outlay Excess of Funds Available over Expenditures 7652000 3873660 XQXlII UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES JUNIOR COLLEGES continued WAYCROSS JUNIOR COLLEGE COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES RESIDENT INSTRUCTION FUND The total approved budget for the Resident Instruction Fund operations of Waycross Junior College provided for expendi tures totaling 205039800 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 139940000 139940000 65099800 64346705 205039800 204286705 00 753095 753095 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 136711200 9047700 1 37122962 8907813 411762 139887 34485500 24795400 33127920 24919391 1357580 123991 205039800 s 2 04078086 208619 S 961714 208619 funds available exceeding expenditures by 208619 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 56 of the Supplemental Appropriations Act of 19831984 UNEXPENDED PLANT FUND The total approved budget for the unexpended Plant Fund of waycross Junior College provided for expenditures totaling 937500 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 937500 ACTUAL 773387 773387 00 OVER UNDER 164113 164113 00 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES OTHER SKIDAWAY INSTITUTE OF OCEANOGRAPHY COMPARISON OF APPROVED BUDCiJT TO TOTAL FUNDS AVAILABLE AND EXPENDITURES OTHER ORGANIZED ACTIVITIES expeni The total approved budget for the Other Organized Activities of Skidaway Institute of Oceanography provided for fuT1 taUng 282050500 Included in the approved budget are provisions for the reguLrprogram and programs fble SYfSJ comPrison of anticipated funds available and budgeted expenditures toPactua runds J l able and expenditures may be summarized as follows juhus avai 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 111287700 170762800 111287700 163825992 00 6936808 282050500 275113692 6936808 91230700 77937800 92342160 76070275 1111460 1867525 65507000 47375000 60095453 47688421 5411547 313421 282050500 276196309 1082617 S 1082617 h si 2a cmparisn indicates that Personal Services of Education General and Departmental Services were overspent o lk nai and Operating Expenses of Sponsored Operations were overspent by 313421 Actual funds available were 56936808 less than anticipated and actual expenditures were 5854191 less than approved budget provisions which resulted in expenditures exceeding funds available by 1082617 If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had Acteoril831984 6XCeSS f bUd9et approva1 they ould be ln violation of Section 56 of the Supplemental Appropriations UNEXPENDED PLANT FUND The 2tLaPProvfd budget for the expended Plant Fund of Skidaway Institute of Oceanography provided for expenditures ing 750000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and total expenditures may be summarized as follows FUNDS AVAILABLE REVENUES Other Revenues Retained EXPENDITURES Capital Outlay Excess of Funds Available over Expenditures 750000 OVER UNDER 1133517 750000 50900 699100 1082617 1082617 UNIVERSITY OF GEORGIA LIBRARIES 3 ElDfl 0S3S7 3SS3