Report of the State Auditor of Georgia, year ended June 30, 1985

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Collection:: Georgia Government Publications
Serial:: Report of State Auditor.
Title:: Report of the State Auditor of Georgia, year ended June 30, 1985
Creator:: Georgia. Department of Audits and Accounts
Publisher:: Atlanta, Ga. : [The State Auditor], 1985
Date of Original:: 1984/1985
Subject:: Finance, Public--Georgia--Accounting--Statistics
Location:: United States, Georgia, 32.75042, -83.50018
Medium:: state government records
annual reports
Type:: Text
Format:: application/pdf
Description:: 1930-2005.
Reports for 1931-1932 end Dec. 31; 1933-1934 end Dec. 31 (June 30 for University System); 1935 ends Dec. 31 (Aug. 31 for University System); 1936- ends Dec. 31 (Aug. 31 for University System; June 30 for Game and Fish Dept.); <1938-> end June 30.
Has supplements: Georgia. Department of Audits and Accounts': Report of the State Auditor of Georgia. Supplement., 1931-1977; Personal services and travel expense supplement, units of the University System of Georgia, 1978- ; Report of the State Auditor of Georgia. Personal services and travel expense supplement, state agencies, 1978- ; Report of the State Auditor of Georgia. Per diem and fees supplement, state agencies, units of the University System of Georgia, and various boards, authorities, and commissions, 1978- ; Regional Educational Service Agencies. Detail of personal services and travel expenses ... and number of employees, 2005- ; and: State of Georgia technical colleges, 2006-
External Identifiers:: Call Number GA A800 .A1 1985
Metadata URL:: https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pa1-b1985
Digital Object URL:: https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pa1-b1985
Language:: eng
Holding Institution:: University of Georgia. Map and Government Information Library
Rights:

3eKi
REPORT
OF THE
Received
M 2 9 1986
DOCUMENTS
UGA LIBRARIES
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1985
REPORT ReC6Ved
JAN 2 9 1986
OF THE OUKJ
DOCUMENTS
STATE AUDITOR UQA Libraries
OF
GEORGIA
YEAR ENDED JUNE 30
1985
s
K
QW HOGAN
STATE AUDITOR
404 6562174
ADMINISTRATION AND
TAX RATIO
404 6567206
JUpariment of uMfe
270 WASHINGTON STREET
ROOM 207
Atlanta Seorgia 30334
December 31 1985
FINANCIAL AUDITS
404 6562180
PERFORMANCE MEDICAID AND
LOCAL GOVERNMENT AUDITS
404 6562006
To the General Assembly of Georgia
Greetings
The annual report of this office summarizing the audit reports of all
State agencies and units of the University System of Georgia is submitted to
the public in this and in three supplemental volumes for the fiscal year
ended June 30 1985
Section I of this volume shows the Combined Balance Sheet of all State
agencies and units of the University System of Georgia and the Combined
Statement of Changes in Fund Balances for all governmental fund types of all
State agencies and current funds and unexpended plant funds of all units of
the University System of Georgia Section II of this volume reports the
financial operations of State governmental units and Section III thereof
reports the financial operations of units of the University System of Georgia
One supplement lists the personnel of State agencies and the amount paid
to each in the year for services travel expense and reimbursed expenses the
second supplement lists personnel of the University System of Georgia and the
amount paid to each in the year for services and for travel expense and the
third supplement lists by State agency board commission authority
retirement system andunits of the University System of Georgia professional
fees and reimbursable expenses paid and to whom such payments were made
General comments relate to the units collectively and audit findings
relate to the individual units as shown in the audit report for each unit
The undersigned State Auditor continues the policy of requiring a firm
of Georgia Certified Accountants to audit any accounts that the State Auditor
is required by law to administer or to have any part in the administration of
such as the Department of Audits funds and all the funds of the various
boards and authorities on which the State Auditor by law is required to
serve as a board member
Unit reports of all State agencies and units of the University System
of Georgia with fuller detail and analysis are on file in this office and
are open to public inspection
Respectfully
I
V1X
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 Balance
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
17
36
40
44
48
54
55
62
67
68
70
72
73
74
75
77
78
85
88
94
102
106
124
143
144
149
153
156vin
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
Boxing Commission state
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
Continuing Judicial Education Institute of
Judicial Council
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
Sports Hall of Fame Board Georgia
Subsequent Injury Trust Fund
Transportation Department of
Veterans Service State Department of
Workers Compensation State Board of
160
161
168
170
172
173
174
174
174
175
176
176
177
178
179
180
183
183
184
185
186
186
187
187
187
188
191
191
192
195
196
196
197
197
198
198
198
199
199
200
201
202
204
205
206
206
207
207
208
208
209
210
210
SECTION III
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
GENERAL COMMENTS
COMBINED BALANCE SHEET OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES OF ALL UNITS OF
THE UNIVERSITY SYSTEM OF GEORGIA
215
228TABLE OF CONTENTS
SECTION III continued
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA continued
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 Stadent 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
290
292
294
296
300
304
306
307
311
317
318
319
321
322
323
324
325
326
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348TABLE OF CONTENTS
PUBLIC CORPORATIONS
Agricultural Commodity Commission for Apples
Agricultural Commodity Commission for Cotton
Agricultural Commodity Commission for Eggs
Agricultural Commodity Commission for Milk
Agricultural Commodity Commission for Peaches
Agricultural Commodity Commission for Peanuts
Agricultural Commodity Commission for Soybeans
Agricultural Commodity Commission for Sweet Potatoes
Agricultural Commodity Commission for Tobacco
Brunswick Port Authority
Georgia Agrirama Development Authority
Georgia Building Authority
Georgia Building Authority Hospital
Georgia Building Authority Markets
Georgia Building Authority Penal
Georgia Correctional Industries Administration
Georgia Development Authority
Georgia Education Authority Schools
Georgia Education Authority University
Georgia Hazardous Waste Management Authority
Georgia Higher Education Assistance Corporation
Georgia Highway Authority
Georgia Ports Authority
Georgia Residential Finance Authority
Georgia Seed Development Commission
Georgia Student Finance Authority
Georgia World Congress Center Authority George L Smith II
Herty Foundation
Jekyll island State Park Authority
Lake Lanier Islands Development Authority
North Georgia Mountains Authority
Stone Mountain Memorial Association
State Tollway Authority
OTHER UNITS
District Attorneys Retirement System
Georgia Firemens Pension Fund
Judges of the Probate Courts Retirement Fund of Georgia
Peace Officers Annuity and Benefit Fund of Georgia
Sheriffs Retirement Fund of Georgia
Superior Court Clerks Retirement Fund of Georgia
Superior Court Judges Retirement System
SECTION I

GENERAL COMMENTS 3
INTRODUCTION
Section I of the annual report of the State Auditor 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 1985
FINANCIAL CONDITION
The Combined Balance Sheet of all Fund Types and Account Groups of State agencies and a total of all funds of units of
the University System of Georgia is presented on pages 6 and 7 of this report The Combined Balance Sheet shows that the
States General Fund had a reserved fund balance of 19490157479 for specific purposes in compliance with applicable
State laws and an unreserved fund balance surplus of 19727988603 at June 30 1985COMBINED BALANCE SHEET ALL FUND TYPES AMD ACCOUNT GROUPS
OF
ALL STATE AGENCIES AND UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1985

COMBINED BALANCE SHEET ALL FUND TYPES AMD ACCOUNT GROUPS
OF
ALL STATE AGENCIES AND UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 198 5
GOVERNMENTAL FUND TYPES
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
115230261696
1761610707
S 13478488062 S
131829079860
1402242902
74362200192
57097904
STATE
REVENUE DEBT CAPITAL
COLLECTIONS SERVICE PROJECTS
638042728 459662482 7482036
4475214732 46498420015
Total Assets
116991872403 221129108920 638042728 4934877214 46505902051
LIABILITIES AND FUND EQUITY
Liabilities
Cash Overdraft
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 1986 Appropriation
to Department of Transportation
Designated for 1986 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
Surplus
Total Fund Equity
3471958880
126435675163
7430176 7441 1761610707
77773726321 128197285870
288507565
770396262
4607813413
13823440239
92931823050
19727988603
1560500
1560500
638042728
4933316714
46505902051
39218146082 92931823050 638042728 4933316714 46505902051
Total Liabilities and
Fund Equity
116991872403 221129108920 638042728 4934877214 46505902051
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 1985
ACCOUNT GROUPS UNITS OF THI UNIVERSITY SYSTEM OF GEORGIA S 116014547 22 TOTALS Memorandum
FIDUCIARY FUND TYPES GENERAL FIXED ASSETS GENERAL LONGTERM DEBT

TRUST AND AGENCY 1 1985 31256002069 1984
60561144259 44509727780 96449137972
558086261309 49703131 24 7 29260470876 5 84086168447
10117823972 17043135 66435898 15649600 69 45 1 48607536836 2967202947 76123810899 57097904 94676641321 2714455528 70666267322 36414472
1 33282570797 49333167 14 1491287719 74 2 82411342771 4933316714 2 51684144972 2865347503
1 183826832 86 1 18382683286 97038652497
628765229540 S44526770915 SI33282570797 123316000000 173909089734 1493999464302 1200217230034
987582016 503833489
987582016 503833489
123316000000
123316000000
3471958880
6604101593 134531192261 112461534077
60432751 76123810899 70666267322
1560500
123316000000
1560500
99904000000
133282570797
6664534344 337444522540 283033361899
149128771974 282411342771 251684144972
288507565
468078980
36765804
770396262
4607813413
13823440239
92931823050
638042728
4933316714
46542667855
554086356
4010602173
6510458463
51392301066
183874367
2865347503
30045636757
627777647524
44022937426
5786824988
7824106747
775282222
5786824988
635601754271
44798219648
5050109581
535891697637
25040440979
627777647524 44022937426 133282570797
3692803655
3692803655
19727988603
3487089301
00
167244555390 1156554941762 917183868135
628765229540 44526770915 133282570797 123316000000 173909089734 1493999464302 1200217230034COMBINED 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 30 198 5
COMBINED 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
FUND BALANCES JULY 1 1984
Reserved
Unreserved
Designated
For Subsequent Years Expenditures
ADDITIONS
Due from Other Funds
Revenue Shortfall Reserve
Surplus
Units of the University System of Georgia
Adjustments to Prior Years Receivables
Payables Revenues and Expenditures
Excess of Funds Available over Expenditure s
DEDUCTIONS
Due to Other Funds
Revenue Shortfall Reserve
Surplus
Budget Fund
Unreserved Fund Balance Surplus
Returned to General Fund
Fund Balance Carried Over from
Prior Years as Funds Available
STATE
REVENUE
COLLECTIONS
11543225972 S 51392301066 183874367
11543225972 51392301066 183874367
1761610707
60432751
20030785410
37456535375 73240606063 638042728
39218146082 93331824224 638042728
1761610707
31774281
11543225972 49998917252 183874367
11543225972 51792302240 183874367
FUND BALANCES JUNE 30 1985
39218146082 S 92931823050 S 638042728
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 1985
DEBT
SERVICE
CAPITAL
PROJECTS
UNITS OF THE
UNIVERSITY SYSTEM
OF GEORGIA
1985
TOTALS
Memorandum Only
1984
2865347503
2865347503
29978153139
29978153139
5117593199 5 101080495246 S 113488968970
3215544323 3215544323 2555970489
B333137522 104296039569 116044939459
4933316714
4933316714
46505902051
46505902051
316878236
5386213461
5703091697
00
1761610707
60432751
20347663646
168160616392
i 2686382655
00
15639763
17487335754
119168268391
190330323496 104382955055
2865347503
2865347503
29978153139
29978153139
60432751
4771430826
00
1761610707
60432751
31774281
99340949059
4831863577 101194766798
2686382655
00
15639763
953581452
112476251075
116131854945
46505902051
9204365642 193431596267 S 104296039569SECTION II
REPORT OP THE STATE AUDITOR OF GEORGIA
ALL STATE AGENCIES
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
GENERAL COMMENTS
INTRODUCTION
Section II of the annual report of the State Auditor reports on the financial operations of all State agencies
excluding the units of the University System for the fiscal year ended June 30 1985
FINANCIAL CONDITION
A Combined Balance Sheet of All Fund Types and Account Groups is presented on pages 36 and 37 of this report
The Balance Sheet of the Department of Administrative Services Fiscal Division Funding and Custody Accounts as pre
sented on page 72 shows there was an unreserved fund balance surplus of the General Fund of 17966377896 The Balance
Sheet of all State spending units excluding units of the University System as presented on page 85 shows there was an
unreserved fund balance surplus of the Budget Funds of 1701177956
The unreserved fund balance surplus of S17966377896 of the General Fund of the Department of Administrative
Services Fiscal Division and the unreserved fund balance surplus of 1701177956 of the Budget Funds of all State
spending units excluding units of the University System made a total unreserved fund balance surplus of 19667555852
at June 30 1985
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
1985
1984
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
Trave1
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
624351122986
96166628448
394633841107
1475395122
1088952985
918209330
2094867996
5040280714
2571139240
4411738820
32102105265
65891473482
4378879874
11594500000
8052931875
711198836605 630420944258
34333662595 6069821272
94553878470 108181780190
452236664389
202304454786
802882428
10711265
453390202
13168616899
519390613
76036388618
745532499200
103871931387
429447238741
1644142110
1323182635
991466686
2780190998
5557430232
2760852808
4820980030
39891697454
92881127217
4758176307
11230000000
9240420000

31774281
34642000000
361330000
276740000
953581452
12603500000
276740000
00
8715 024 15
1284407 403 36
1627744 029 31
57428 722 89
15 227 522 19
1204 928 494 23
1144 230 281 51
52 046 240 18
GENERAL COMMENTS
GENERAL OBLIGATION BONDS
In November of 1972 the voters of the State of Georgia approved a comprehensive amendment to the Constitution of 1945
Georgia Laws 1972 page 1523 the Amendment which permitted the State to finance its needs directly through the issuance
of general obligation debt
A schedule of General Obligation bonds outstanding for which the full faith credit and taxing power of the State is
pledged is presented on page 153 of this report
This schedule shows that General Obligation bonds outstanding on June 30 1985 amounted to 123316000000
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 156 through 158 of this report
This schedule which includes defeased Georgia Education Authority Schools bonds shows that Authority Bonds outstand
ing at June 30 1985 amounted to 34604500000
GENERAL
A schedule of Other expenditures by spending units showing the project activity is presented on pages 124 through 136
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 172 through 210 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
NONCOMPLIANCE WITH PAYROLL REGULATIONS
As of June 30 1985 there were 49979 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
Curvin
Scott
Randall S
Donna Sue
FISCAL
YEAR
1985
1985
AMOUNT
24436
25543
Efforts should be continued to resolve these exceptionsGENERAL COMMENTS
AUDIT FINDINGS continued
AGRICULTURE DEPARTMENT OF
PRIOR YEARS FINDINGS
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
In the year under review a refund of 5600 was received from the U S Department of Agriculture Statistical
Reporting Service and was remitted to the Georgia Department of Labor
SALARY OVERPAYMENT
The audit report for the year ended June 30 1984 called attention to Mrs Rosemary Porter a former employee who was
overpaid 10969 for 263 days for which she had no accumulated leave As of June 30 1985 the Department of Agriculture
with assistance of the Attorney Generals office had been unable to collect this overpayment
BOXING COMMISSION STATE
OVEREXPENDITURE OF FUNDS AVAILABLE
The State Boxing Commission as provided by law is authorized to collect licensing fees for professional boxing matches
The Commission interpreted this authorization as their funding source for operations As a result the Commission did not
request an appropriation for operations from the Legislature for the fiscal years ended June 30 1984 and June 30 1985
Subsequently the Attorney Generals office has advised the Commission that these licensing fees must be submitted to the
State Treasury and not used for operations
In the year under review a State Revenue Collections Fund was established for reporting purposes reflecting the total
fees collected of 258500 of which 60750 was for fiscal year ended June 30 1984 and 197750 was for fiscal year
ended June 30 1985 As a result the Budget Fund of the State Boxing Commission overexpended funds available of 257712
The Commission should take steps to prepare a budget for submission to the Legislature requesting an appropriation to
fund this overexpenditure
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 1985
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 on the following grant
Commerce Department of
National Oceanic and Atmospheric Administration
Research and Sanctuaries Act of 1972 P L 92532
National Marine Sanctuaries
Grant No NA81AACZ098 5317
In the year under review the Department of Natural Resources refunded the 5317 which is shown on Exhibit B of unit
reportGENERAL COMMENTS
AUDIT FINDINGS continued
CONSERVATION continued
NATURAL RESOURCES DEPARTMENT OF continued
PRIOR YEARS FINDINGS continued
UNSUPPORTED CHARGES TO FEDERAL GRANTS continued
The audit report for the year ended June 30 1984 called attention to unsupported charges on the following grants
Interior Department of the
Fish and Wildlife Services
Endangered Species Act of 1973 P L 93205
Endangered Plants Project
Grant No E21
Grant No E23
7312
159072
1 66384
The Department of Natural Resources repaid the 166384 to the Department of the Interior through reduction in claims on
letter of credit reimbursement requests on Federal grants in effect during State fiscal year 1985
CASH SHORTAGE
UNICOI STATE PARK
The audit report for the year ended June 30 1984 called attention to cash shortage of 1203662 discovered as the
result of an investigation at Unicoi State Park In the year under review reimbursement of 1203662 was received from
the Public Employees Blanket Bond No 80856866 and deposited by the Department of Natural Resources in the Budget Fund as
shown on Exhibit B of unit report
SALES TAX PENALTY
The audit report for the year ended June 30 1984 called attention to an improper expenditure of 3438 for a late
payment penalty on sales tax In the year under review reimbursement of 3438 was received and deposited by the Department
of Natural Resources in the Budget Fund as shown on Exhibit B of unit report
EDUCATION
EDUCATION DEPARTMENT OF
EQUIPMENT INVENTORY
Our examination included a review of equipment inventory records and controls utilized by the Department of Education
in maintaining their equipment inventory This review consisted of two sampling techniques 1 tracing the fiscal year
1985 equipment purchases to the State Property System Inventory Report and 2 using the State Property System Inventory
Report to physically locate equipment at the various institutions
Seventyfive percent of the equipment purchases sampled could not be traced to the State Property System Inventory
Report nor could we determine if decal numbers were assigned to the equipment purchased The tracing of equipment purchases
to the State Property System Inventory Report was impractical because a common identifying number between the Fiscal
Accounting and Control System FACS and the inventory report was not utilized during the year under review However in the
subsequent year a common identifying number method was implemented
The equipment sample at the various institutions disclosed the following deficiencies in the State Property System
Inventory Report
1 Some equipment items did not have decal numbers attached
2 Items surplused at the various institutions were not deleted on the State Property System Inventory
Report
3 The State Property System Inventory Report included equipment recorded at the wrong institutions
and items that could not be located
The Department of Education should establish necessary procedures and strengthen controls to ensure that equipment inven
tories are properly maintainedGENERAL COMMENTS
AUDIT FINDINGS continued
EDUCATION continued
EDUCATION DEPARTMENT OF continued
STUDENT INSURANCE
In the year under review an improper expenditure of 69000 for student athletic insurance at the Georgia School for
the Deaf was made by the Georgia Department of Education Reimbursement should be secured for this improper expenditure
UNAUDITED BANK ACCOUNT
Subsequent to the completion of our field work it was called to our attention by Department personnel that a bank
account for the gifted program was not included in the Departments financial records Preliminary analysis of this account
indicated the account should have been included in Private Trust and Agency Funds A review of this account will be con
ducted and findings if any will be reported at a later date
PUBLIC TELECOMMUNICATIONS COMMISSION GEORGIA
ACCOUNTING RECORDS
The accounting records presented for examination for the year under review were found to be in poor condition Adequate

internal accounting controls have not been implemented to ensure that the books and records arenaintained on a current basis
and that necessary adjusting entries are recorded in a timely manner Our examination disclosed tijat the general ledger did
not reflect accurate information or balances Due to the lack of internal accounting controls and the unreliability of the
books and records it was necessary to perform extensive analysis of virtually all accounts and make necessary adjustments
It is imperative that management take immediate action to implement adequate controls and administrative procedures to
improve accuracy in the accounting function of the Commission Administrative procedures should include periodic reviews of
the accounting function to ensure that the books and records accurately reflect the financial position of the Commission at
the close of each accounting period
CASH MANAGEMENT PROCEDURES
During the year under review the following deficiencies were noted in the procedures of the Commission relative to
bank reconciliations and internal control over cash
1 Bank accounts were not reconciled in a timely manner
2 Personnel of the Commission did not verify that bank errors were corrected by the bank In some
cases bank errors have been outstanding for over one year
3 Deposits were not recorded in a timely manner
4 Handdrawn checks were not recorded in a timely manner
Appropriate action should be taken to correct these deficiencies
TRAVEL
An examination of travel vouchers was made to determine compliance with Statewide Travel Guidelines as promulgated by
the State Auditor and the Director of the Office of Planning and Budget This examination revealed the following
1 Reimbursement for meals that exceeded the maximum daily rate An explanation of overage was not
disclosed on the travel voucher
2 Noon meals were reimbursed to employees not claiming overnight lodging and not meeting the thirteen
hour minimum
3 The fallowing employees turned in two travel vouchers for the same period of time
a Cassidy Douglas one expense statement for 17550 another for 20772
b CochranJames two expense statements each for 2840
Reimbursement for the above travel overpayments should be secured from the employees involved Internal controls should be
established to ensure that statewide travel regulations are followed
INVENTORY
During the year under review the Commission did not record any equipment purchases on their perpetual inventory records
The Commission is currently in the process of updating their inventory records

GENERAL COMMENTS
AUDIT FINDINGS continued
EDUCATION continued
PUBLIC TELECOMMUNICATIONS COMMISSION GEORGIA continued
IMPROPER EXPENDITURE
In the year under review the Georgia Public Telecommunications Commission paid 8500 for a plaque that was given to a
Board Member The Constitution of the State of Georgia Article 3 Section 6 Paragraph 6 is quoted in part as follows
a Except as otherwise provided in the Constitution 1 the General Assembly shall not have the
power to grant any donation or gratuity or to forgive any debt or obligation owing to the public
Reimbursement of 8500 should be secured for deposit to the Budget Fund of the Commission
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF
ACCOUNTING RECORDS
The audit report for the year ended June 30 1984 called attention to an unidentified difference of 87160210 between
the bank and the book balances of the Employees Health Benefit SelfInsurance Program in the Private Trust and Agency Funds
In the year under review the Equitable Life Assurance Society of the United States provided 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
EQUIPMENT INVENTORY
Our examination included a review of equipment inventory records of the Board of Regents of the University System of
Georgia 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 Equipment items purchased during the period under review were not properly identified by affixed
decal and 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
The Board of Regents of the University System of Georgia should establish strict controls to ensure that decals are
issued and affixed promptly to all equipment purchased that equipment purchases are included in the inventory records in a
timely manner and that a regularly scheduled physical inspection for updating of the inventory records is made
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 1985 the fund balance of the Liability SelfInsurance Fund was 198503305GENERAL COMMENTS
AUDIT FINDINGS continued
GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA
EARLY RETIREMENT OF BONDS
In the year under review the Georgia State Financing and Investment Commission redeemed the following bonds in advance
of due date
BOND SERIES
1974 A
1974 B
1975 A
19 75 B
1975 C
1975 D
1975 E
1976 A
1976 B
1976 C
1976 D
1977 A
1977 B
1977 C
1977 D
1980 A
1981 C
1982 B
1982 F
1983 A
1983 B
1984 B
1985 A
1985 C
NUMBER
OF BONDS
41
281
129
96
149
38
92
14
29
48
226
41
13
259
686
245
28
693
20
10
157
970
1044
PRINCIPAL
AMOUNT
S 20500000
140500000
64500000
48000000
74500000
19000000
46000000
7000000
14500000
24000000
113000000
20500000
6500000
129500000
343000000
122500000
14000000
346500000
10000000
5000000
78500000
485000000
522000000
44000000
5397 2698500000
The funds for debt retirement have been included as cash receipts from the Georgia State Financing and Investment Commission
in the Debt Service Fund and the related expense has been reflected as debt retirement on the appropriate bond issues
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 records
The Amended Appropriations Act for the fiscal year ended June 30 1985 provided for the Department of Human Resources
to have 1960 motor vehicles At June 30 1985 the Department had 2301 motor vehicles which was 341 more than authorized
by the Act
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
EQUIPMENT INVENTORY
Our examination included a review of equipment inventory records of the Department of Human Resources The following
deficiencies were noted
1 There are excessive time lapses between the purchase of items and inclusion of the item into the
inventory records
2 Equipment items purchased during the period under review were not properly recorded on the
equipment inventory records
3 The location of equipment items in the central accounting section was not indicated on the
inventory records
The Department of Human Resources should establish strict controls to ensure that equipment purchases are included in the
inventory records in a timely manner that sufficient information is reflected on the equipment inventory records to provide
current location of equipment and that regularly scheduled physical inventories are made
GENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
GENERAL APPROPRIATIONS SPECIFIC PROVISIONS
In the year under review the Department of Human Resources general appropriation included 456275000 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 RCW Industries Incorporated
For a 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 Funding of the Community Cardiovascular
Council StrokeScreening Program
For the Operation of a Program of Screening
and Treatment of Diabetes in the Columbus Area
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
For Administrative Cost of Georgia State Foster
GrandparentSenior Companion Program
AMOUNT
APPROPRIATED
10000000
10000000
14300000
387900000
4200000
500000
5000000
12500000
4000000
2000000
3375000
2500000
AMOUNT
EXPENDED
10000000
10000000
14300000
387900000
4200000
500000
5000000
12812500
4000000
2000000
3283700
2500000
456275000 S 456496200
NONCOMPLIANCE WITH PAYROLL REGULATIONS
In the audit report for the year ended June 30 1984 a net of 1674388 of payroll audit exceptions reported by the
State Personnel Board Merit System of Personnel Administration Employees Services Division remained unresolved At the
date of this audit the prior years payroll audit exceptions which had not been cleared were as follows
NAME
Adams
Bagwell
Bailey
Barker
Bass
Bennett
Bland
Brinson
Childers
Edge
Etheridge
Foreman
Greenway
Hazinski
Henson
Hester
Ivie
Jackson
Jackson
Jones
Jones
Jones
Kempson
LeCroy
Leegate
Lewin
Lewi s
Lewis
Long
Manley
McNease
Moats
Morgan
Moye
Newton
Parke
Pollard
Reddick
Karyn C
Sonja B
Brenda Marie
Carolyn C
Rickey A
Tim H
Harold W
Sara M
Susan K
Nancy R
Wayne C
Shirley J
Michael
Linda K
Vale J
Louise H
Deborah L
Claude D
Joan
Jeannine L
Leonard
Patricia
Beverly D
Rickey L
Daphne
Linda M
Arthur J
Zenkel
Elaine
Janet D
Brenda E
James L
Mary L
Helen W
Jean 0
Glaister A
Patricia
Billy

50911
2783
9104
23092
6514
9981
7166
3914
23437
10808
6600
20719
7676
21635
11270
8450
6435
22746
147412
3348
7384
7000
113200
427809
3339
7890
7306
4100
3871
87750
4150
67998
15381
13725
7764
28386
227974
14 46 7GENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
NONCOMPLIANCE WITH PAYROLL REGULATIONS continued
NAME
Reese
Richards
Roberson
Rodriguez
Rowe
Russell
Soloman
Southern
Trawick
West
Wheeles
Williams
Wyatt
Jerry L
Janie 0
Jerry D
Ricky R
Pamela M
James
Cary B
Brandon Ji
Etta M
Grace F
Phillip D
Jeffrey
James L
16488
3709
94446
1329
3256
2966
2016
22983
12959
58000
7092
5655
19887
1689775
Payroll exceptions reported for the year ended June 30 1985 which were unresolved at the conclusion of our examination
were as follows
NAME
Azar
Bohler
Curry
Davis
Fitzpatrick
Gamble
Garcia
Harris
Holness
Hurt
Mack
Mashburn
Nettles
Newby
Person
Pope
Reid
Rogers
Rolle
Russ
Schultz
Scott
Smith
Thompson
Tillotson
Vanover
Walraven
Woodward
Nancy A
Deborah L
Virginia
Delphenia J
James D
Lawanda J
Victor R
Loretta
Judith C
Vanessa
David E
Cheryl A
Celeste L
Valerie R
Donald E
Tyrone
Patricia A
Sherry S
George E
Molly S
Sally A
Gerald W
Randy C
Phillip E
Kimberly G
Laura K
Mary L
David L
7350
82950
30050
6600
5400
4073
91550
21202
4443
16200
27932
7364
6386
9480
1389
4573
1399
13500
2919
12080
1424
52208
58227
5284
4073
38978
40342
3529
321853
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 1984 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 1985
PROSPECT SUBSISTENCE
Georgia Code Section 50715 provides as follows
Expenditures for meals and expenses of persons seeking to locate business industry or tourist
facilities in state The Department of Industry and Trade in order to make Georgia competitive
with other states in securing new business industry and tourism is authorized to expend available
funds for the business meals and incidental expenses of bona fide industrial prospects and other
persons who attend any meeting at the request of the department to discuss the location or developing j
of new business industry or tourism within the state All such expenditures shall be verified by
vouchers showing the date place purpose and persons for whom such expenditures were made The
state auditor shall conduct an audit of such expenditures at least every six months Code 1981
S 50715 enacted by Ga L 1983 p 499 2
Schedule 4 of unit report reflects prospect subsistence expenditures of 5174559GENERAL COMMENTS
AUDIT FINDINGS continued
INDUSTRY AND TRADE DEPARTMENT OF continued
IMPROPER EXPENDITURES
In the year under review the Department of Industry and Trade purchased a microwave oven in the amount of 27999 for
use in the employees break room The State Auditor has opined that expenditures of this nature are not in accordance with
the Amended Appropriations Act of 19841985 as approved by the General Assembly Reimbursement of the 27999 should be
secured for deposit to the Budget Fund to be transmitted to the Department of Administrative Services Fiscal Division
JUDICIAL SYSTEM
SUPREME COURT
ACCOUNTING PROCEDURES
The audit report for the year ended June 30 1984 noted that 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 In the year under
review a general ledger was established for use by the Court Accounting records maintained as a part of this general
ledger were not maintained in accordance with the Accounting Procedures and Instructions manual issued by the State
Auditors office The problems in the accounting procedures were discussed with the accounting personnel of the Court and
recommendations were made for compliance with the statewide accounting procedures
OVERPAYMENT OF PRIVATE TRUST AND AGENCY FUNDS
On June 30 1985 the Private Trust and Agency Funds had 2600 receivable which was overpayment of Employees Health
insurance This overpayment resulted from the Supreme Court of Georgia paying premiums for some individuals before funds
were received Refunds were secured from the individuals involved in the subsequent fiscal year In the future payments
should not be made to agencies in excess of withholdings or collections from the employees
COURT OF APPEALS
SALARY OVERPAYMENTS
In the year under review salary overpayments due to miscalculation of terminal leave were made by the Court of Appeals
of Georgia to the following individuals
Jones
Porter
Mary
Phil T
9731
97233
106964
Reimbursement of the 106964 should be secured and deposited to the Budget Fund of the Court of Appeals of Georgia
SUPERIOR COURTS
PRIOR YEARS FINDINGS
SALARY OVERPAYMENTS
The audit report for the year ended June 30 1984 showed an account receivable for 28173 which was the uncollected
amount of a salary overpayment made in the year ended June 30 1982 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 the unit report and efforts should be continued to collect this amount
The audit report for the year ended June 30 1984 also showed an account receivable of 3810 for salary overpayment
to Ms Margaret R Miller Reimbursement of 3810 was collected and deposited to the Budget Fund in the year under review
CURRENT YEARS FINDINGS
ACCOUNTING PROCEDURES
in the year under review the accounting records of the Prosecuting Attorneys Council were deficient in that the
general ledger was not maintained in accordance with the Accounting Procedures and Instructions manual issued by the
State Auditors office The problems were discussed with the accounting personnel of the Council and recommendations were
made for compliance with the statewide accounting proceduresGENERAL COMMENTS
AUDIT FINDINGS continued
JUDICIAL SYSTEM continued
SUPERIOR COURTS continued
CURRENT YEARS FINDINGS continued
SALARY OVERPAYMENTS
In the year under review salary overpayments due to miscalculation of terminal leave were made by the Prosecuting
Attorneys Council to the following individuals

Ballard
Brown
Shoenthal
Cynthia D
Tate
Elliot Alan
3036
19900
9610
Reimbursement of the 32546 should be secured and deposited to the Budget Fund of the Prosecuting Attorneys Council
LABOR DEPARTMENT OF
NONCOMPLIANCE WITH PAYROLL REGULATIONS
As of June 30 1985 there were 105605 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

Eason
Marchant
Millsaps
Randall
Underwood
Whetsell
Betty
Thomas
James R
Harry C
Marilyn
Judy D
161 62
311 63
339 00
14 45
1 85
227 50
1056 05
Efforts should be continued to resolve these exceptions
POLITICAL ACTIVITY
In the year ended June 30 1984 and the current year under review investigations were made of certain employees of the
Georgia Department of Labor concerning involvement of certain employees of the Department in political activities of an
unethical nature As a result of the investigations 24 employees of the Department were subsequently dismissed by the
Commissioner of the Department of Labor Certain individuals dismissed by the Commissioner exercised appeal rights directly
with the Commissioner or with the State Merit System of Personnel Administration As a result of such appeals the
Commissioner reinstated one employee at a lower pay grade One employee applied for and received medical disability retire
ment Of the 22 remaining employees dismissed by the Commissioner 1 employee has appeal rights with the State Merit System
of Personnel Administration and 5 employees whose dismissals were upheld after exercising appeal rights have filed suit
against the Commissioner and the Department in the Superior Court of their home county and such suits remain under litigation
at the conclusion of this audit
ADEQUATE DOCUMENTATION
As part of our examination we utilized a monetary precision sample to test the accuracy and validity of transactions
for the period Our examination of these randomly drawn transactions revealed the following
1 Journal entries generally did not have adequate documentation attached
2 Voucher packages were incomplete receiving reports were not included in the voucher package
Steps should be taken to ensure that all transactions are supported by proper documentation so as to provide a clear audit
trail
EQUIPMENT INVENTORY
The audit report for the year ended June 30 1984 called attention to several deficiencies in the accounting of equip
ment inventory in relation to the requirements set forth in OMB Circular A102 Attachment N Property Management Standards
1 The equipment inventory listing did not contain the following information necessary to
determine the status of equipment acquired in whole or in part with Federal funds
a Funding source of the property Federal grant or agreement number
b Percentage of Federal participation in the cost of the property
2 The inventory listing did not contain sufficient information to trace an equipment item to the
appropriate accounting source documentationGENERAL COMMENTS
AUDIT FINDINGS continued
LABOR DEPARTMENT OF continued
EQUIPMENT INVENTORY continued
In the year under review these deficiencies were not sufficiently resolved In addition the Department transferred
approximately 13 million of CETA equipment inventory to the Department of Education without leaving a clear audit trail as
to what exactly was transferred An automatic deletion entry was used with no physical evidence of an entry taking place on
the inventory records And subsequently documentation could not be produced to verify which items were deleted from
inventory
Also several items could not be traced to the equipment inventory records Of the items traced to the inventory
records the amounts were not posted consistently Trade discounts and freight charges were indiscriminately used for inven
tory valuation regardless to how the accounting records reflected the transactions
The Department should establish procedures to ensure that equipment purchases are properly recorded on the inventory
records in a timely and consistent manner and sufficient information is reflected on the affixed decal in order that better
control may be maintained and also meet compliance requirements as set forth in Attachment N of OMB Circular A102
CENTRAL SUPPLIES INVENTORY
A review was made of the central supplies inventory of the Department of Labor The Department maintains perpetual
inventory records Several problem areas were noted as follows
1 The major paper items were not maintained on the perpetual inventory cards The count on the
day the inventory is taken is used for valuation The amount of these inventory items at
June 30 1985 was 2667265
2 Large variances were found in the counts of forms maintained on inventory Differences of a few
hundred to over fifty thousand existed between the inventory count and the perpetual inventory
cards The amount of these inventory items at June 30 1985 was 12481808
3 Adequate security safeguards are not in place to prevent random access to the supply room
without appropriate requisition forms
4 A physical inventory is taken quarterly but there was not a reconciliation of these totals to
the general ledger performed for the quarters ending September 1984 December 1984 and
March 1985
The Department of Labor should maintain better control of the central supplies to ensure that reliable and accurate informa
tion is reported on the accounting records
MEDICAL ASSISTANCE DEPARTMENT OF
MEDICAID MANAGEMENT INFORMATION SYSTEM MMIS
The Department of Medical Assistance is operating under a medicaid plan which has been approved by the Federal Govern
ment 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 In prior years this system was operated by personnel of the
Georgia Department of Administrative Services under the direction of the Department of Medical Assistance Effective
July 2 1984 the Department contracted with The Computer Company TCC Richmond Virginia to operate the system as fiscal
agent for the Department with responsibility for claims processing and benefit payments
In order to test the accuracy and validity of the adjudicated claims paid through the Medicaid Management Information
System we requested a computerized history file of claims processed balanced with the interface program postings to the
Financial Accounting Control System FACS The Department of Medical Assistance and their fiscal agent responsible for
claims processing could not provide a balanced history file therefore we were unable to determine a finite population of
financial transactions from which to extract a statistically valid random sample of the claims paid
An examination is being conducted on claims processed through the Medicaid Management Information System utilizing data
available Testing of this data is directed toward accuracy of the payments supporting documentation and controls
established to ensure compliance with regulations and established guidelines Results of this examination will be disclosed
in the annual audit of the Department of Medical Assistance for the year ended June 30 1985GENERAL COMMENTS

AUDIT FINDINGS continued
MEDICAL ASSISTANCE DEPARTMENT OF continued
NONCOMPLIANCE WITH PAYROLL REGULATIONS
As of June 30 1985 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
NAME
Brown
Dew
Harrell
Leary
McLamore
Morgan
Pajella
Young
Shirley A
Raymond S
Alicia
Michele D
Kim
Mary H
Deseree
Donald W
FISCAL
YEAR
1982
1980
1984
1980
1982
1984
1984
1980
AMOUNT
27108
22875
3760
11900
48100
13678
55181
21500
204102
Efforts should be continued to resolve these exceptions
OFFENDER REHABILITATION DEPARTMENT OF
PRIOR YEARS FINDINGS
SALARY OVERPAYMENT MR ELLIS C MACDOUGALL
In executive session on June 12 1972 the Board of Corrections set the salary of the Commissioner of Offender
Rehabilitation Director of Corrections at 3250000 per year Mr Ellis C MacDougall who at this time was Commissioner
of Offender Rehabilitation was paid at the above mentioned rate for the fiscal year ended June 30 1973 It was discovered
at a later date that the Board of Corrections did not have the power to set the salary of the Commissioner of Offender
Rehabilitation House Bill No 566 of the 1966 Session of the General Assembly set the salary 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 principal and interest accrued are listed below
Total Amount of Overpayment
Accrued Interest
Less Repayments for Fiscal Years Ended
June 30 1981
June 30 1982
June 30 1983
June 30 1984
June 30 1985
Balance due at June 30 1985
CURRENT YEARS FINDINGS
SALARY OVERPAYMENTS
At June 30 1985 the Department of Offender Rehabilitation had accounts receivable of 14480 for unresolved salary
overpayments made in the year under review to the following employees

990008 520894 1510902
212859 283812 236510 307463 283812 1324456
186446
Brown
Purvis
Michael
James M
13381
1099
14480
Efforts should be continued to resolve these exceptions
MOTOR VEHICLE EQUIPMENT INVENTORY
Due to the condition of the Motor Vehicle Equipment Inventory records we were unable to determine if the Department of
Offender Rehabilitation was in compliance with the number of motor vehicles authorized by the Amended Appropriations Act of
19841985 Controls should be implemented to ensure that the Department is in compliance with the number of vehicles
authorized in the Appropriations Act30 GENERAL COMMENTS
AUDIT FINDINGS continued
OFFENDER REHABILITATION DEPARTMENT OF continued
CURRENT YEARS FINDINGS continued
IMPROPER EXPENDITURES
in the year under review the Department of Offender Rehabilitation had expenditures in the amount of S68612 for
coffee breaks and refreshments at various conferences from the E Budget Probation Field Operations The State Auditor
has opined that expenditures of this nature are not in accordance with the Amended Appropriations Act of 19841985 as
approved by the General Assembly Reimbursement of the 68612 should be secured for deposit to this Budget Fund of the
Department to be transmitted to the Department of Administrative Services Fiscal Division
E D P REVIEW COMMITTEE APPROVAL
In the year under review the Department of Offender Rehabilitation made expenditures of 5300000 to J B Hall
Management Services Incorporated for consulting and design of an E D P System These expenditures were not included in
the Departments annual E D P plan submitted to the E D P Review Committee The failure to secure review committee
approval is in violation of the Governors Executive Order issued under the Authority of Georgia Laws 1972 p 1015
Georgia Code Annotated Section 50511
PRIVATE TRUST AND AGENCY FUNDS
On June 30 1985 the Private Trust and Agency Funds had 10000 receivable which was an overpayment of a bankruptcy
levy This overpayment resulted from the Department of Offender Rehabilitation making a payment to the trustee in excess of
the amount deducted from an employee Refund should be secured from the trustee or from the individual authorizing the
disbursement
PARDONS AND PAROLES BOARD OF
NONCOMPLIANCE WITH PAYROLL REGULATIONS
As of June 30 1985 there was an unresolved payroll exception of 64575 to Latrena S Slaton that had been reported
by the State Personnel Board Merit System of personnel Administration Employees Services Division Efforts should be
continued to resolve this exception
PERSONNEL BOARD STATE MERIT SYSTEM OF PERSONNEL ADMINISTRATION
SELF INSURED HEALTH PROGRAM
The State of Georgia is selfinsured with regard to employees health insurance The State has contracted with Blue
CrossBlue Shield to process all claims in accordance with medical coverage guidelines as established by the State Personnel
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 through a bank account
maintained for this purpose by the State Personnel Board Blue CrossBlue Shield maintains a subscriber file based on
information furnished by the Health Insurance Section of the State Personnel Board The State Personnel Board is furnished
computer listings of drafts issued and lists of drafts presented for payment The Health Insurance Section of the State
Personnel Board does not maintain any record of claims submitted or transmitted to Blue CrossBlue Shield Documentations
included with claims are retained by Blue CrossBlue Shield Without the sequential registering of claims or methods of
recording financial data of benefits requested no comparison can be made of claims paid to claims submitted
EMPLOYEES DEFERRED COMPENSATION PROGRAM
A program for deferred compensation for public employees was established by the State Personnel Board under powers
authorized by Act 821 of the General Assembly House Bill 1590 approved on March 18 1974 Ga Laws 1974 p 198 The
program was implemented on July 1 1980 and the State Personnel Board executed a servicing agreement with T Rowe Price
Associates Incorporated Baltimore Maryland to assist in the administration of the program including the management of
investments made in accordance with options elected by the various participating employees
Funds received by the State Personnel Board on behalf of participating employees are reflected as Private Trust and
Agency Funds and a summary of transactions relating to this program is shown on Exhibit F of unit reportGENERAL COMMENTS

AUDIT FINDINGS continued
PUBLIC SAFETY DEPARTMENT OF
NONCOMPLIANCE WITH PAYROLL REGULATIONS
At June 30 1985 the following payroll audit exceptions reported by the State Personnel Board Merit System of
Personnel Administration Employees Services Division remained unresolved
NAME
Barry
Chastain
Swindell
Darlene
William D
Gary A
FISCAL
YEAR
1980
1984
1985
AMOUNT 1584 7650 13383
SI 4149
Efforts should be continued to resolve these exceptions
PER DIEM PAYMENTS
Per diem payments of 258202 in the year ended June 30 1980 and 95218 in the year ended June 30 1981 had not
been reimbursed at June 30 1985 Subsequent audit reports will not reflect these audit findings however the Department
should continue its efforts to collect these per diem payments
IMPROPER EXPENDITURE
In the year under review the Department of Public Safety had an expenditure in the amount of 22500 for banquet
expense at a Police Officers Standards and Training Council meeting The State Auditor has opined that expenditures of
this nature are not in accordance with the Amended Appropriations Act of 19841985 as approved by the General Assembly
Reimbursement of the 22500 should be secured for deposit to the Budget Fund of the Department of Public Safety and trans
mitted to the Department of Administrative Services Fiscal Division
UNSUBSTANTIATED INVOICE
In the year under review the Department of Public Safety had an expenditure in the amount of 83674 to the Jekyll
Island Hilton Inn for which there was no detailed invoice to support the expenditure The auditors attempted to obtain
the necessary documentation to support the expenditure but were unable to do so Without the proper detailed invoice
correct classification of the expenditure could not be determined and the auditors could not insure that the expenditure was
a proper expense of the Department Reimbursement of the 83674 should be secured for deposit to the Budget Fund of the
Department of Public Safety for transmittal to the Department of Administrative Services Fiscal Division
FUND SOURCE TRIAL BALANCE
The Fund Source Trial Balance FACS Report No 2411 is the FACS report which identifies revenues and expenditures of
each individual grant administered by the Department of Public Safety During the year under review this report was not
balanced individually on a fund source basis In order to provide an acceptable audit trail it is important that this
report be reviewed reconciled and balanced on a monthly basis
OVERPAYMENTS OF PRIVATE TRUST AND AGENCY FUNDS
On June 30 1985 the Private Trust and Agency Funds had 31440 in accounts receivable which was an overpayment of
Employees Health Insurance This overpayment resulted from the Department of Public Safety paying premiums for some indi
viduals before funds were received Refunds were secured from the individuals involved in the subsequent fiscal year In
the future payments should not be made to agencies in excess of withholdings or collections from the employees
PUBLIC SERVICE COMMISSION
EQUIPMENT INVENTORY
As a part of our examination 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 year under review 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 basis32
GENERAL COMMENTS
AUDIT FINDINGS continued
REVENUE DEPARTMENT OF
PRIOR YEARS FINDINGS
MOTOR FUEL TAX UNIT
No change was made in this period the 6961040 due fro Jim E Jones former Director of the Motor Fuel Tax Unrt
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 June 30 19B3 and June 30 19B4 remained unresolved at June 30 1985 Efforts should be
continued to resolve this exception
MOTOR VEHICLE TAX UNIT
in prior years attention has been called to deficiencies noted in records presented for examination and to the
inability to reconcile revenue collections recorded with actual cash receipts recorded In the year under revrew the Motor
Vehicle Tax Unit implemented procedures and controls that corrected the problems in this area Revenue collections recorded
for the year under review were reconciled with the actual cash receipts recorded except for 18 which is reflected as a
reconciling item on page 3 of Schedule 12 of unit report Accurate controls were maintained of cash receipts revenue
collections month end unprocessed documents and of transmittals to the Department of Administrative Services Fiscal
Division and monthly financial statements were prepared
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 3462690635 which had not been recorded in the system rn
the fiscal year ended June 30 1985 These documents in process as reflected on Schedule 12 page 3 of unit report
will be carried forward and recorded in the next fiscal year
SECRETARY OF STATE
NONCOMPLIANCE WITH PAYROLL REGULATIONS
The audit report for the year ended June 30 1984 called attention to an unresolved payroll exception for salary over
payments of 5233573 to Mildred S Tanner as reported by the State Personnel Board Merit System of Personnel
Administration Employees Services Division This exception for salary overpayment occurred because the Office of the
Secretary of State maintained Ms Tanner on the payroll for a period of time subseguent to the expiration of her temporary
three month appointment as approved by the State Personnel Board Merit System of Personnel Administration for fiscal year
1980 Further mention of this exception will not be made in subseguent reports however this does not relieve the
Secretary of State of the responsibility of resolving this exception
m the year under review a payroll exception was reported by the State Personnel Board Merit System of Personnel
Administration Employees Services Division for salary overpayment of 2600 to Coral C GreshamWhite which was unresolved
at June 30 1985 Reimbursement should be secured for this overpayment
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 subseguently con
victed of theft by taKing and ordered to maxe restitution in the amount of 5200000 each through Fulton County Superior
Court of the State of Georgia In prior years restitution of 219500 was received from the Fulton County Court and a
t n nder review restitution of 46600 was received
settlement of 125000 was received from the bondrng company In the year under revxew
from the Fulton County Court and this amount is shown on Exhibit B of unit report
OVERPAYMENT OF ANNUAL LEAVE
in the year under review the Secretary of State made an overpayment of 17316 for accrued annual leave to Marine
Terrell upon termination of employment Reimbursement should be secured for this overpayment
GENERAL COMMENTS
AUDIT FINDINGS continued
TRANSPORTATION DEPARTMENT OF
GENERAL APPROPRIATIONS SPECIFIC PROVISOS
In the year under review the Department of Transportations general appropriation included 689840700 as specific
provisions for the following purposes
Planning and Construction
Geodetic Control
Capital Outlay Paving State and Local
Schools and State Institutions
Capital Outlay Paving State Parks
and Historic Sites
Capital Outlay OffSystem Resurfacing
AMOUNT
APPROPRIATED
32919600
75000000
50000000
531921100
AMOUNT
EXPENDED
12417994
75000000
50000000
531921120
689840700 669339114
NONCOMPLIANCE WITH PAYROLL REGULATIONS
In the year under review a payroll exception was reported by the State Personnel Board Merit System of Personnel
Administration Employees Services Division for salary overpayment of 68946 to Vanessa D Thompson which was unresolved
at June 30 1985 Efforts should be continued to resolve this exception
s
COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
JUNE 30 1985
COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
JUNE 30 1985
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
GENERAL
BUDGET
STATE
REVENUE
COLLECTIONS
DEBT
SERVICE
13478488062 638042728 459662482
115230261696 4475214732
131829079860
1402242902
1701177956 74301767441
57097904
Total Assets
116931439652 221068676169 S 638042728 S4934877214
LIABILITIES AND FUND EQUITY
Liabilities
Cash Overdraft
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 1986 Appropriation to
Department of Transportation
Designated for 1986 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
Unreserved
Surplus
Total Fund Equity
3471958880
126435675163
7 4301767441 1701177956
77773726321 128136853119
288507565
770396262
4607813413
13823440239
92931823050
1560500
638042728
4933316714
19667555852
39157713331 92931823050 638042728 4933316714
Total Liabilities and Fund Equity
116931439652 221068676169 638042728 S49 348 77214
The accompanying notes are an integral part of these financial statementsCOMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
JUNE 30 1985
ACCOUNT GROUPS
FIDUCIARY FUND TYPES
CAPITAL
PROJECTS
PUBLIC
TRUST
PRIVATE TRUST
AND AGENCY
7482036 60561144259 44509727780
46498420015 558086261309
10117823972 17043135
GENERAL
FIXED
ASSETS
GENERAL
LONGTERM
DEBT
133282570797
TOTALS
Memorandum Only
4933316714
1985
119654547347
724290157752
141963946967
1402242902
76002945397
57097904
133282570797
4933316714
1984
85998299321
579245873067
88499929548
1257893960
70634987796
36414472
113153196728
2865347503
118 38268 3286 118 38268 3286
97038652497
S 46505902051 628765229540 44526770915 S 133282570797 S 123316000000 1319969509066 S1038730594892
987582016 503833489
987582016 503833489
3471958880 00
127927090668 106324713980
76002945397 70634987796
1560500 1560500
123316000000 123316000000 99904000000
123316000000 330719555445 276865262276
133282570797
133282570797 113153196728
288507565
468078980
46505902051
627777647524
44022937426
770396262
4607813413
13823440239
92931823050
638042728
4933316714
46505902051
627777647524
44022937426
554086356
4010602173
6494818700
51392301066
183874367
2865347503
29978153139
528443266016
24321607588
46505902051 627777647524 44022937426 133282570797
19667555852
00
989249953621 761865332616
46505902051 628765229540 44526770915 133282570797 123316000000 1319969509066 1038730594892COMBINED STATEMENT OF CHANGES IH FUND BALANCES
ALL GOVERNMENTAL FUND TYPES
ALL STATE AGENCIES EXCLDDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 198 5
COMBINED STATEMENT OF CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1985
FUND BALANCES JULY 1 1984
Reserved
11527586209 S
51392301066
ADDITIONS
Due from Other Funds
Revenue Shortfall Reserve
Surplus
Adjustments to Prior Years Receivables
Payables Revenues and Expenditures
Excess of Funds Available over Expenditures
1701177956
37456535375
39157713331
20030785410
73240606063
93271391473
DEDUCTIONS
Due to Other Funds
Revenue Shortfall Reserve
Surplus
Unreserved Fund Balance Surplus
Returned to General Fund
Fund Balances Carried Over from
Prior Year as Funds Available
11527586209
11527586209
1701177956
31774281
49998917252
51731869489
FUND BALANCES JUNE 30 1985
39157713331
92931823050
The accompanying notes are an integral part of these financial statements
COMBINED STATEMENT OF CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1985
STATE
REVENUE
COLLECTIONS
DEBT
SERVICE
CAPITAL
PROJECTS
TOTALS
Memorandum Only
183874367 S
2865347503 29978153139 95947262284 108524029532
00 S
1701177956
2670742892
00
638042728
638042728
4933316714
4933316714
46505902051
46505902051
20030785410
162774402931
17864433757
114423028151
184506366297
99229337286
183874367
183874367
2865347503
2865347503
29978153139
29978153139
00
1701177956
31774281
94553878470
96286830707
2670742892
00
953581452
108181780190
111806104534
638042728
4933316714 46505902051 S 184166797874
95947262284COMBINED STATEMENT OF REVENUES EXPENDITURES AND TRANSFERS
ALL GOVERNMENTAL FUND TYPES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1985COMBINED STATEMENT OF REVENUES EXPENDITURES AND TRANSFERS
ALL GOVERNMENTAL FUND TYPES
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1985
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
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
Prom Other Funds
To Other Funds
Transfers to Various Authorities for Advance Retirement of
Bonds and Defeasance of Bonds
Total Other Financing Sources Uses
5742872289
202304454786
802882428
10711265
1280789033
519390613
67625466494
00 278286566908
103871931387
105451368278
282718254084
41239506649
1644142110
1323182635
991466686
2780190998
5557430232
2760852808
4820980030
39629757584
73013692848
4758176307
19463111861
00 690024044497
11527586209
31774281
434884166400
460781341285
00 411737477589
49998917252
434884166400
95000000
37456535375 484978083652
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
37456535375 73240606063
The accompanying notes are an integral part of these financial statementsCOMBINED STATEMENT OF REVENUES EXPENDITURES AND TRANSFERS
ALL GOVERNMENTAL FUND TYPES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1985
STATE
REVENUE
COLLECTIONS
DEBT
SERVICE
CAPITAL
PROJECTS
TOTALS
Memorandum Only
446493792100
453390202
6996647464
7291679880
461235509646
557551293
557551293
4333629109
1119242244
5452871353 S
4 522366 643 89 3 953902108 78
2 023044 547 86 1 619723683 09
8028 824 28 4921930 08
107 112 65 190220 76
4533 902 02 4291558 72
131686 168 99 86699083 54
5193 906 13 4989159 70
760363 886 18 568793485 19
7 455324 992 00 6 243511229 86
19463111861
11230000000
9240420000
1007308139 5
461235509646
449756846
38109730
261939870
19867434369
20167483969
14714612616 5
103871931387
105451368278
282718254084
41277616379
1644142110
1323182635
991466686
2780190998
5557430232
2760852808
4820980030
39891697454
92881127217
4758176307
00
11230000000
9240420000
96166628448
92814031378
65317842328
36501967401
1475395122
1088952985
918209330
2094867996
5040280714
2571139240
4411738820
32102105265
65891473482
4378879874
00
11594500000
8052931875
711198836605 630420944258
34333662595 6069821272
183874367
460781341285
1460597466918
638042728
2865347503
2517726057
5383073560
4933316714

29978153139
34642000000
361330000
276740000
2612726057
871502415
61220514667
46505902051
94553878470 1 081817 80190
31774281 9535 81452
00 00
00 00
34642000000 126035 00000
361330000 2767 40000
276740000 00
2612726057 56624 59565
2612726057 56624 59565
871502415 15227 52219
128440740336 1 204928 49423
162774402931 S 114423028151

ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
NOTES TO FINANCIAL STATEMENTS
1ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1985
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 4 of
Georgia Laws 1985 as approved January 29 1985 by the General Assembly of Georgia which is referred to in this report as
the Amended Appropriations Act of 19841985
STATE REVENUE COLLECTIONS FUND
The State Revenue Collections Fund is a consolidation of the State Revenue Collections 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 trust
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 organizationsALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1985
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
DESCRIPTION OF FUNDS continued
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 tnterfund eliminations have not been made in the aggregation of this data
OTHER FINANCIAL NOTES
1 DESIGNATED FOR 1986 APPROPRIATION TO DEPARTMENT OF TRANSPORTATION The Fund Balance reserved and designated for 1986
Appropriation to Department of Transportation represented the excess of actual Motor Fuel Tax collections for the year ended
June 30 1985 over the estimated Motor Fuel Tax collections budgeted for fiscal year ended June 30 1986 This reserve was
established in compliance with Article III Section IX Paragraph VI subsection b of the State Constitution
2 DESIGNATED FOR 1986 APPROPRIATION TO THE PEACE OFFICER AND PROSECUTOR TRAINING FUND The Fund Balance reserved and
designated for 1986 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 Transfers shown as
reductions to income on the Statement of Cash Receipts and Disbursements of the Construction Fund of the Georgia State
Financing and Investment Commission are shown under Other Financing Sources Uses of the Capital Projects Fund on the
Combined Statement of Revenues Expenditures and Transfers as transfers to other funds and to various authorities for
advance retirement of bonds and defeasance of bondsALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1985
OTHER FINANCIAL NOTES continued
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 43000 remain under the old benefits plan At June 30 1985 the contribution of members remaining
under the old benefits plan was computed at 4 on the first 420000 of annual salary and 6 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 12 14 of annual salary At
June 30 1985 there were approximately 10000 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
17 14 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 bene
fits for the members of the General Assembly and staff members Prior to 1981 this Retirement System had no membership
and those eligible for membership were members of the Employees Retirement System of Georgia An Act of the General
Assembly in 1980 amended the Act of 1967 creating this Retirement System and required that eligible members make an
election to remain in the Employees Retirement System or become a member of the Georgia Legislative Retirement System
This Act further required that their election be made prior to the second Monday in January 1981 This Retirement System
has 225 active members who contribute 7 12 of their salaries of which 4 34 less 700 monthly is contributed by the
State on behalf of each member and the member actually pays the remainder The employers contribution is currently 2018
monthly for each active member 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 admin
istrators clerical workers supervisors librarians and other related personnel This Retirement System has approximately
135000 members of which approximately 110000 are active and contribute 6 of their salaries The State currently contri
butes 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 25270 active members who contribute 400 each per month for nine months of the year
In the current year the State contributed 1200000000 The consulting actuary is George B Buck Consulting Actuaries
Inc New York New York
The Trial Judges and Solicitors Retirement Fund was established in 1968 for Superior Court Judges District Attorneys
City Judges and Solicitors This Retirement Fund has 134 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 systemALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1985
OTHER FINANCIAL NOTES continued
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 124 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 49 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 and the Board of Regents of the
University System 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 forty five 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 Employees of the Board of Regents of the
University System of Georgia earn one day of sick leave each month with no maximum limit established 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 termina
tion of employment
On June 30 1985 the unrecorded consolidated estimated liability of all State Departments Bureaus etc amounted to
7796848903 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 GeorgiaSUMMARY 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
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
Transportation
Agricultural and Natural Resources Development Other
Total Grants from Counties and Cities
Donations for Operations
Rents on Investment Properties
Interest
Contributions from Public Trust Funds
12470 564 82 S 14129 21349
2017 422 08 1816 15486
345 572 93 289 34366
15561 896 55 13715 89776
2968 413 89 2474 22430
2133599 931 97 1779551 71382
278897 216 54 267034 16904
38654 250 38 38290 14911
58064 278 65 54975 42054
13505 835 72 12393 93530
91300 587 89 87810 67876
1681032 615 48 1504304 31642
1938 995 24 1868 04397
87414 671 42 79417 02182
4950 918 49 4741 63375
61085 628 73 56627 23292
6696 453 55 5720 12400
5570 103 50 4822 37100
1343 228 52 1195 77042
10438 746 15 10184 21242
12268 788 93 10986 58207
1090 517 45 696 04833
1150 005 01 857 85102
4522366 643 89 3953902 10878
288088 092 45 250943 25798
204776 324 87 271158 72220
823065 278 04 690703 55415
577541 528 49 265164 72632
129573 324 01 141753 42244
t 2 02 3 044 547 86
7 141 886 972 852 28 00
8 028 824 28
S 107 112 65
s 4 533 902 02
5 131 686 168 99
5 193 906 13
S 1 619 723 683 09
3 996 924 994 936 08 00
4 921 930 08
190 220 76
4 291 558 72
86 699 083 54
4 989 159 70
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
33023891345 28271880797
4434909657
7794174641
973292872
16833436940
10570153144
909133762
711883180
785513077
3715873772
6745885272
950059640
5354332987
9670041124
883903518
589733855
697637554
76036388618 56879348519
Total State Revenue Receipts
5 745532499200 S 624351122986DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1985
55
General Property 1984 and Prior Years Levies and
198 5 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
Refunds
Sales Cigar and Cigarette
Collecting Fees Retained at Source
Refunds
Sales 3 Sales and Use
Regular
Collecting Fees Retained at Source
Interest and Penalties
Refunds
Motor Fuel
Collecting Fees Retained at Source
Interest and Penalties
Refunds
Sales Industrial Loan Company Tax
Sales Insurance Premium Tax
Interest and Penalties
Business License Alcoholic Beverages
Brand Registration
Brokers
Domestic Producers
Foreign Producers
Importers
Retailers
Penalties
Refunds
Wholesalers
Business License Beer
Brokers
Brewery Permits
Importers
Retailers
Penalties
Refunds
Wholesalers
1171280498
36628359 50790051 6999802 18642228 1247056482 201742208 8355682 1457154372
24875023 1326588 26201611
1584800797 28611142 1556189655
296841389
6924599868
38698576266
4094886187
i 16447449317
18819056634
468577494
166497228981
30400609176
5 152774307960
4514749953
652432705
519578818
10342672792
315829943
26996836
4149823
33290000
525000
160000
41528289947
171831703250

28272780922
204704294
405236316
164300732
18226514

67387500
1212500
235000
3865474138
49100
1350861077
277505
S 8860352494
270579026
872731
157421911800
10681349748
B719560805
21906337
1274000
70000
300000
1297500
300000
33655000
4457000
25000
200000
100000
68365000
4250000
213359993197
27889721654
3865425038
5806427865
1350583572
9130058789
168103261548
193899524
8741467142
41353500
72940000DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1985
TAXES continued
Business License Wine
Brokers
Domestic Importers
Manufacturers
Retailers
Penalties
Refunds
Small Farm Winery
Wholesalers
Business License Cigar and Cigarette
Manufacturers Representatives
Wholesalers
Business License Commercial
Fish Dealers
Fishing and Boats
Business License Fur Trappers Dealers
Business License Miscellaneous Game and Fish
Business License Quail Breeders
Business License Bingo
Business License Insurance Agents Adjusters
Business License Industrial Loan Companies
Business License Private Employment Agencies
Business License For Sale of Checks
NonBusiness License Motor Vehicle Registration
Other Revenue
Tag Department
Fees Retained by Tag Agents
NonBusiness License Title Registration
Fees Retained by Tag Agents
NonBusiness License Auto Drivers
NonBusiness License Motor Boat Registration
NonBusiness License Special Game and Fish Permits
NonBusiness License Hunting and Fishing
Net to State
Collecting Fees Retained at Source
Corporation Net Worth Tax
Domestic and Foreign
Unemployment Compensation Penalties and Interest
FINES AND FORFEITS
Cigar and Cigarette
Liquor Wine and Beer
Hunting and Fishing
Total Taxes Fines and Forfeits
GRANTS FROM U S GOVERNMENT
Administrative Services Department of
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
Grants State Aid To Incorporated Municipalities
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

47070000
732500
175000
100000
525000
200000
47627500
20000
4300000
213000
1040000
902500
9961400
5799862395
60253328
248447150
648853030
20792325
960025495
79024000
16885188
46859022
45307535
52772500
10863900
6316500
823400
175000
2520000
275349200
26752249
1410000
2562600
6108562873
669645355
557010350
134322852
4825120
1039049495
1226878893
115000501
109051745
452236664389
39 279 19
3 846 785 05
85 694 029 48
1 081 496 59
7 059 586 37
3 085 708 16
97 629 430 88
130 461 007 94
30 076 502 25
22 807 319 35
3 791 246 93
1 244 198 92
6 454 571 27
3 000 000 00
6 965 888 19
254 526 460 16
14153179162
5627864506DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1985
57

GRANTS FROM U S GOVERNMENT continued
Investigation Georgia Bureau of
Judicial System
Superior Courts
Continuing Judicial Education Institute of
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 Appalachia Development
Department of for Bridge Replacement and Rehabilitation
for Defense Access Roads
for Hazard Elimination
for Highway Planning and Research
for Interstate Highways
for Primary Roads
45122928
Transportation
Transportation
Transportation
Transportation
Transpo rtation
Transportation
Department of
Department of
Department of
Department of
Department of
Transportation Department of for Railroad Highway Crossing
Transportation Department of for Secondary Roads
Transportation Department of for Urban Systems
Transportation Department of for Urban Mass Transportation
Transportation Department of Other
Veterans Service State Department of
Total Grants from U S Government
GRANTS FROM COUNTIES AND CITIES
Forestry Commission Georgia
Transportation Department of
Total Grants from Counties and Cities
DONATIONS FOR OPERATIONS
52
4
471
61566
503875
15682
648
3303
303
236
201
34
6249
35684
2512
7699
5188
382074
89539
2767
13815
24644
6784
581
3096
03899
33576
78710
48585
58644
17288
77129
26990
80517
87694
32741
63936
15811
10223
40658
27178
60066
49901
22867
57020
52857
67262
69274
79732
74559
202304454786
88685200
714197228
802882428
Human Resources Department of
Natural Resources Department of
Secretary of State
Total Donations for Operations
RENTS ON INVESTMENT PROPERTIES
9542696
1158920
9649
10711265

Atlanta Newspapers Incorporated
Consolidated Atlanta Properties
Coosa Valley Livestock
Fairco Properties Incorporated
Livingston Bess B Estate of
Massell Ben J Estate of
Omni Ventures
Peachtree Plaza Hotel
Pelhara Banking Company
Seaboard System Railroad Incorporated
Southern Railway
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
Labor Department of
Medical Assistance Department of
Offender Rehabilitation Department of
Pardons and Paroles Board of
Personnel Board State Merit System of Personnel Administration
Regents of the University System of Georgia Board of
Student Finance Commission Georgia
Transportation Department of
Total Interest Earned
1320000
19749050
3208000
9880271
1800000
6291669
5334609
30336300
1200000
369031203
1039600
269500
750000
180000
3000000
453390202
6948674352
358080
4333629109
557551293
24768180
1614
244
48301295
21424
185
1239097020
11933114
1574456
2706533
13168616899DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1985
CONTRIBUTIONS FROM PUBLIC TRUST FUNDS
Corporation Dissolution Fund
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
Sports Hall of Fame Board Georgia
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
Continuing Judicial Education Institute of
Judicial Council
Juvenile Court Judges Council of
Labor Department of
Law Department of
Regular
Sales Act
Personnel Board State Merit System of Personnel Administration
Revenue Department of
Secretary of State
Sports Hall of Fame Board Georgia
Teachers Retirement System
Transportation Department of
Veterans Service State Department of
Workers Compensation State Board of
Total Earnings General Governmental Services
EARNINGS PROTECTION SERVICES
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
Boxing Promoter and Participant Fees
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
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
3923275
5008058
3294537
140543081
2695600
17645500
8637600
32627229
14583419
14317515
271151246
4884000
79553
5 193 906 13
82 812 004 62
1 229 045 85
5 330 52
395 946 43
551 779 76
185 492 37
1 450 000 00
239 852 00
11 200 542 44
40 933 55
196 639 24
7 017 699 94
481 632 08
110 516 01
65 000 00
46 783 59
25 294 23
12 859 00
4 003 557 85
533 058 18
16 081 16
197 206 959 00
15 978 492 98
161 018 23
50 000 00
10 000 00
6 172 711 76 01
39 682 65
330 238 913 45
224
4704
15
3360
124
338
2
27
21
489
1370
1835
584
79
591
27
619
396
151
20
175
1791
49
3
2648
75
4505
7705
40
73300
55180
23000
51750
95000
83600
58500
64200
30000
57800
87580
74986
60100
63324
84608
00792
76920
94955
00000
01450
48454
06484
61000
43700
03500
69300
16565
53335
48000DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1985
EARNINGS PROTECTION SERVICES continued
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
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 Administrators Examining Fees
Occupational Therapy Examining 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
Veterinarians 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
221 685 75
419 890 00
8 039 787 11
820 141 01
207 023 00
2 541 419 66
38 226 21
75 760 00
3 290 00
44 349 096 57
1 075 00
2 015 00
196 589 00
74 651 00
512 574 96
14 324 00
70 585 00
86 554 00
14 505 00
14 200 00
43 255 065 23
45 480 00
23 367 888 92
357 277 05
13 325 00
5 163 00
67 450 00
6 182 228 69
530 387 00
134 761 49
25 917 00
3 059 75
739 414 38
93 571 00
1 407 905 18
19 930 00
142 290 00
496 718 76
61 941 00
4 900 00
77 941 746 41
1 168 864 51
3 431 101 89
3 474 628 61
3 420 00
3 890 00
1 440 134 26
208 574 45
2 315 00
9 732 928 72
Transportation Department of Sales Rents and
Miscellaneous Participation
EARNINGS HOSPITAL SERVICES
16833436940
Human Resources Department of Community Mental HealthMental
Retardation Youth Services and Institutions
EARNINGS EDUCATIONAL SERVICES
Education Department of
Librarians Examining Fees
Private School Registration Fees
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
10570153144
165390055
813000
1174000
236824209
212937298
2895200
289100000
909133762DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1985
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
165951352
342445602
48239052
155247174
711883180
784551913
961164
785513077
Total State Revenue Receipts
745532499200SUMMARY 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
Continuing Judicial Education Institute of
Judicial Council
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
Sports Hall of Fame Board Georgia
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
Boxing Commission State
Comptroller General
Conservation
Natural Resources Department of
Human Resources Department of
Judicial System
Supreme Court
Labor Department of
Medical Assistance Department of
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Total Distribution of Unfunded Collections
1985
11250706115
3243033997
759042692
394597600
11330344591
822544659
3058703353
7898070238
83317036
1123389374
94829246406
1217645500
731098703
62840015625
1835052156
565211411
1205902216
812000
5452871353
1727378400
15005069800
557551293
1795520611
1256701300
1456700000
18091455587
1877860548
2377877886
3499
3395
26072
315
579
101
629
69645
5740
757648
192024
11524
209600
64298
5094
104505
16763
50
326
170884
16302
4933
17709
33696
95628
04335
44223
16800
61410
36614
22318
17536
01081
63204
42920
10731
68317
84781
03003
79553
27229
45291
09060
50065
7191 81155954
7949126 4307711 258500
83512582
2348725 4593599
405096 4280377 2182435 5000 263000
4 85768333 46724935
4 54168361
SUMMARY OF STATE REVENUE DISTRIBUTION

DISTRIBUTION OF PRIOR YEARS UNRESERVED FUND
BALANCE SURPLUS LAPSED AND PRIOR YEARS FUNDS
LAPSED TO REVENUE SHORTFALL RESERVE
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
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
Judicial Council
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
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 Revenue Shortfall 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
Revenue Shortfall Reserve
57362031
26146145
22945761
799668
9775970
15212111
5640876
8851959
438009
6628436
253485917
521322
35986470
2877377
5548938
119427500
7116294
346317156
9518983
15926210
68
2
864
10
129
9
13712
923
42
74
932
108
534
20
77
97727
05000
37768
37793
69082
01
21330
75650
58727
13868
83339
10106
57114
79641
53203
76606
13085
2702517173
716932807142
11527586209
2670742892
37456535375
8856843317
28599692058
745532499200
STATE REVENUE RECEIPTS
YEAR EMDED JUNE 30 198 5

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
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
12470
2017
345
15561
2968
2133599
278897
38654
58064
13505
91300
1681032
1938
87414
4950
61085
6696
5570
1343
10438
12268
1090
1150
56482
42208
57293
89655
41389
93197
21654
25038
27865
83572
58789
61548
99524
67142
91849
62873
45355
10350
22852
74615
78893
51745
00501
452236664389
28808809245
20477632487
82306527804
57754152849
12957332401
202304454786
714197228 88685200
802882428
10711265
453390202
13168616899
519390613
330238
44349
77941
9732
168334
105701
9091
7118
7855
91345
09657
74641
92872
36940
53144
33762
83180
13077
PERCENTAGE
TO TOTAL
17
03
00
21
04
2862
374
52
79
18
122
2255
03
117
07
82
09
07
02
14
16
01
01
386
275
1104
775
174
2714
10
01
443
59
105
13
226
142
12
10
10
PER
CAPITA
228
37
06
285
54
39046
5104
707
1063
247
1671
30764
35
1600
91
1118
123
102
25
191
225
20
21
82763
5272
3748
15063
10569
2371
37023
131 16
147
02
83
2410
95
6044
812
1426
178
3081
1934
166
130
144
76036388618
1020

Total state Revenue Receipts
745532499200
10000 136438
Note 1980 Population 5464265STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 198 5
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
Revenue Shortfall Reserve
PERCENTAGE TO TOTAL PER CAPITA TOTAL
2610 i 35609 1 94575760489
877 11963 65366781315
1552 21180 1 15731621802
1572 21448 1 17199099169
1167 15925 87020820207
272 3707 20258267078
190 2592 14163023035
133 1813 9908523345
53 721 3936873098
145 1984 10840028190
1039 14179 77477841053
06 83 454168361
502 6855 37456535375
154 2110 11527586209
2670742892
Assessment and Collection Allowance to Outside Agencies
Note 1980 Population 5464265
10000 136438 S 745532499200STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1985
STATE
APPROPRIATION GRANTS FROM GRANTS OTHER
FROM TAXES FEES ETC U S GOVERNMENT FROM AND COUNTIES CITIES AGENCY EARNINGS AGENCY REVENUE
165878734800 28785121551 S 00 165390055 253485917
64650806500 23687694 00 731672290 39385169
41079419700 56675052649 7012306 30 17320543638 44624815
39099510785 75300060121 00 4261450829 1461922566
46444780415 27484100170 00 13375852898 283913276
19640318400 64877129 00 649668756 96597207
10649008900 2080779621 886852 00 1385626303 41076989
8461073900 1081408555 00 388595536 22554646
3826524100 52816185 00 153955834 96423021
4751860300 54074830 00 392083941 100863170
30402128600 10702476281 129665 98 36621939971 57428722891 261670397 454168361
37456535375
11527586209
2670742892
434884166400 202304454786 S 802882428 75446780051 32094215535STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE RECEIPTS BY OBJECT
YEAR ENDED JUNE 30 198 5
ALL GOVERNMENTAL FUND TYPES
PERCENTAGE
TO TOTAL
PER
CAPITA
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Personal Liability Insurance
Unemployment Compensation Insurance
Worker s Compensation
Assessments by Merit System
Total Personal Services
Regular Operating Expenses
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Utilities
LeasePurchase of Equipment
Rents Other Than Real Estate
Insurance and Bonding
Claims and Indemnities
Direct Benefits Medical Care and Public Assistance
Tuition and Scholarships
Grants to Counties Cities and Civil Divisions
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
Good Faith Deposit Received in Prior Year
Transfers to Various Authorities for Advance
Retirement of Bonds and Defeasance of Bonds
79683240803
5275802244
13204322196
4375327406
107532501
135878969
657464120
432363148
103871931387
4294 472 387 4
16 441 421 10
13 231 826 35
9 914 666 86
27 801 909 98
55 574 302 32
27 608 528 08
48 209 800 30
93 305 541 375 719 255 01 53
5 398 916 974 54
928 811 272 17
47 581 763 07
S 112 92 300 404 000 200 00 00
204 704 200 00
7lli98836605
94553878470
162774402931
31774281
34642000000
361330000
276740000
871502415
069 S 14583
71 965
177 2416
59 801
01 20
02 25
0 9 120
05 79
2694738560 36 5 493
11048766034 148 2022
1920032036 26 351
3182319036 43 583
143899837 02 26
2186905786 29 400
222168885 03 41
72363605 01 13
105451368278 1414 19298
1616312033 22 296
282718254084 3792 51740
18186792943 244 3328
3317624 00 01
5760
22
125
410
535
1246
64
151 S
124
1712
5589
2055
1691
9539 130155
1268 17304
2183 29789
00 06
465 6340
05 66
04 51
12 159
Includes Assessment and Collection Allowance to
Outside Agencies in the amount of 5742872289
745532499200
Note 1980 Population 546426 5DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
GENERAL FUND
YEAR ENDED JUNE 30 1985DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
BALANCE SHEET
JUNE 30 1985
GOVERNMENTAL
FUND TYPE
CURRENT ASSETS
Investments
115230261696
LIABILITIES AND FUND EQUITY
CURRENT LIABILITIES
Cash Overdraft
Undrawn Budget Allotments
Total Liabilities
FUND EQUITY
Fund Balances
Reserved
Designated for 1986 Appropriation to
Department of Transportation 1
Designated for 1986 Appropriation to Peace Officer
and Prosecutor Training Fund 2
For Midyear Adjustment Reserve 3
For Revenue Shortfall Reserve 4
Unreserved
Surplus
Total Fund Equity
3471958880
74301767441
77773726321
288507565
770396262
4607813413
13823440239
19490157479
17966377896
37456535375
Total Liabilities and Fund Equity
115230261696
1 The Reserved Fund Balance for 1986 appropriation to the
Department of Transportation was determined by comparing
the net Motor Fuel Tax collections for the year ended
June 30 1985 to the estimated Motor Fuel Tax collections
budgeted for fiscal year ending June 30 1986
2 The Reserved Fund Balance for 1986 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 statements
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
STATEMENT OF CHANGES IN FUND BALANCE
YEAR ENDED JUNE 30 198 5
GOVERNMENTAL
FUND TYPE
FUND BALANCE JULY 1 1984
Reserved
Designated for 1985 Appropriation to
Department of Transportation
Designated for 1985 Appropriation to Peace Officer
and Prosecutor Training Fund
For Midyear Adjustment Reserve
For Revenue Shortfall Reserve
ADDITIONS
Excess of Funds Available over Allotments
DEDUCTIONS
Reserved Fund Balance Carried Over from
Prior Year as Funds Available
FUND BALANCE JUNE 30 1985
To Balance Sheet
468078980
554086356
4010602173
3824075808
8856843317
37456535375
46313378692

56843317
37456535375
The accompanying notes are an integral part of these financial statements74
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
YEAR ENDED JUNE 30 1985
GOVERNMENTAL
FUND TYPE
FUNDS AVAILABLE
Remittance by Collecting Units of the State Net
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
Designated for 1985 Appropriation to Department of Transportation
Designated for 1985 Appropriation to Peace Officer and
Prosecutor Training Fund
For Midyear Adjustment Reserve
For Revenue Shortfall Reserve
S 460781341285
468078980
554086356
4010602173
3824075808
56843317
Total Funds Available
S 469638184602
EXPENDITURES
ALLOTMENTS
Legislative Appropriation to Spending Units
For Fiscal Year Ended June 30 1985
Less Current Year Funds Lapsed
Net Appropriation Fiscal Year Ended June 30 198 5
Less Prior Years Unreserved Fund Balance Surplus Lapsed
Net Allotments to Spending Units
Excess of Funds Available over Allotments
S 436482767500
1598601100
434884166400
2702517173
S 432181649227
37456535375
S 469638184602
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 1985
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 1985 the total assets of the General Fund of the Department of Administrative Services Fiscal Division
were 115230261696 in investments The total assets of 115230261696 were pledged to fund a cash overdraft of
3471958880 and undrawn budget allotments of 74301767441 and to provide for reserved fund balance of 19490157479
for the purposes shown on the Balance Sheet
After providing for the liabilities and the reserved fund balance shown above the Department of Administrative Services
Fiscal Division ended the year under review with an unreserved fund balance surplus of 17966377896 which will be
available for allotment as appropriated for the next fiscal year ending June 30 1986
RESERVED FUND BALANCE
DESIGNATION FOR 1986 APPROPRIATION TO DEPARTMENT OF TRANSPORTATION
During the year ended June 30 1985 the Department of Administrative Services Fiscal Division received net motor fuel
taxes of 37938107565 and interest earned on motor fuel tax funds invested of 4480700000 Of the 42418807565
total motor fuel tax revenues 42130300000 was appropriated to the Department of Transportation in the General
Appropriations Act No 755 approved April 10 1985 for the fiscal year ending June 30 1986 On June 30 1985 the
unappropriated balance of 288507565 was designated to be appropriated to the Department of Transportation during fiscal
year 1986
DESIGNATION FOR 1986 APPROPRIATION TO THE PEACE OFFICER AND PROSECUTOR TRAINING FUND
Act No 451 of the 1983 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 prosecu
torial officers training or both and activities incident thereto During the year ended June 30 1985 770396262
was collected for this purpose and a like amount is reserved for the 1986 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 1985 the reserved fund balance for Midyear Adjustment Reserve was 4607813413
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 1985 the reserved fund
balance for Revenue Shortfall Reserve was 13823440239DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
C 0 M M E N T S
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 1985 amounted to 460781341285
These receipts are compared with those of the two previous fiscal periods as follows
YEAR ENDED JUNE 30TH
1985
1984
1983
Revenue Receipts
Various Revenue Collecting Units
S 460781341285 S 401060217290 S 357237003479
ALLOTMENTS TO SPENDING UNITS
Total revenues received by the Department of Administrative Services Fiscal Division amounted to 460781341285 in
the fiscal year ended June 30 1985 The total revenues of 460781341285 and the reserved fund balance of 8856843317
on hand at July 1 1984 made a total of 469638184602 available in the year under review Net allotments to spending
units were 432181649227 and a fund balance of 37456535375 remained at June 30 1985 Of the 37456535375 fund
balance the reserved fund balance was 19490157479 consisting of designation for 1986 appropriation to the Department
of Transportation of 288507565 designation for 1986 appropriation to the Peace Officer and Prosecutor Training Fund of
770396262 Midyear Adjustment Reserve of 4607813413 and Revenue Shortfall Reserve of 13823440239 and the
unreserved fund balance surplus was 17966377896 at June 30 1985
The net allotments to the various spending units are compared with those of the two previous fiscal periods as follows
YEAR ENDED JUNE 30TH
1985
1984
Net Allotments
State Funds
Federal Revenue Sharing Funds
432181649227 393127302288
00 00
363236851973
108098618
S 432181649227 S 393127302288 S 363344950591
STATE REVENUE COLLECTIONS
Net collections by the Department of Administrative Services Fiscal Division as a revenue collecting agency in the year
ended June 30 1985 were 6957798761 and consisted of 5000 anonymous campaign contributions 358080 dividends on
stock 103038444 interest earned on custodial funds 6837630124 interest earned on State funds 14950707 Local
Government Investment Pool cost of administration 5034 miscellaneous annual fee for license agreement 651000 pro
ceeds from sale of stock 944960 settlement HillBurton Grant 38406 telephone commissions and 177006 State
Farmers Market Employees Benefit FundDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
SCHEDULE OF REVENUE COLLECTIONS BY DEPARTMENTS
YEAR ENDED JUNE 30 1985

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
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
Labor Department of
Law Department of
Medical Assistance Department of
Offender Rehabilitation Department of
Pardons and Paroles Board of
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Workers Compensation State Board of
69 577 987 61
5 121 771 52
902 224 13 7560198326 428633394 18512293 415471702 9405069877
11 709 208 36
2 315 00 1171152336
11 740 00
246 200 62 25794062 145000000 4048355 1734120 1195035688 12367246 10950026
s 183 471 95
53 149 05 23662100 112130124 1608116 46118860 50705859 11530174 1161614220 264540500 436911391840 1333616887 470455180
460781341285DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1985
APPROPRIATION FOR FISCAL YEAR 1985
SPENDING UNIT
Administrative Services Department of
Operations
Debt Service Fund
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
Comptroller General Office of
Conservation
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
Education
Education Department of
A Education Department of
B Institutions
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
Appellate Court Reports
Court of Appeals
Superior Courts
Judicial Administrative Districts Georgia
Continuing Judicial Education Institute of
Judicial Council
Administrative Office of the Courts
Judicial Qualifications Commission
Juvenile Court Judges Council of
Labor Department of
Operations
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
Secretary of State
A Secretary of State
B Real Estate Commission
GOVERNORS
LEGISLATIVE EMERGENCY FUNDS
APPROPRIATION FUND 00 LAPSED
3099979300 154250
00
2743100900
654650400
397117600 25200 00
2621869700 1011649 00 16876 00
703054000
2498135400
5276789100 571484 00 60180 00
80855400 26332 00 36355 00
393246400 56351 00
165036284400
1766938800
39673700
1217645500
470586800
60753780100
1880821900
1580152300
253800000
1046771400
1727333400
10565922500
4491605000
279327500
251500000
378791700
425205100
12567
11567
267302
562
314186
11912
21620
01300
00000
19000
56400
96300
87600
78500
307201600
3337
25583
263
553
101
129
97000
88200
92400
14800
16800
96800
407532000
520716500
23040470000
2261584700
13490074400
2736087500
1151491800
5900113900
501287000
4411252000
1541669500
98706500
17800000 981962100
1240000
12496600
251500000
11544600
500000
580000
35774600
49364700
3093000
19582200 314474100
2250000 144373800
1250000 4079800
100000
1500000
22199200
10918700DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1985
BALANCE DUE CASH GRANTS FUNDS PRIOR YEARS
NET SPENDING UNIT ALLOTMENTS FROM FEDERAL RETURNED BY SURPLUS BALANCE
APPROPRIATION JULY 1 1984 S 8000000 DRAWN GOVEI 1NMENT SPENDING UNIT LAPSED JUNE 30 1985
5 3115404300 3041980556 57362031 24061713
00 2698000 2698000
2743100900 22654500 2689281782 26146145 50327473
654650400 622507507 22945761 22945761 32142893
394597600 1194829 381300000 799668 799668 14492429
2721347000 75771900 707846227 9775970 9775970 2089272673
703054000 34302628 649688312 15212111 15212111 87668316
2498135400 241772930 2430100000 5640876 304167454
5327919500 2235754868 4988255840 8851959 8851959 2575418528
79853100 9522865 77950000 438009 10987956
398881500 1000000 357457218 6628436 6628436 42424282
164072122300 2284194708 1163255459231 237038279 2863819498
1766938800 409322466 2095307028 16254890 64699348
39673700 4847100 18516295 192748 25811757
1217645500 50 1217645500 50
470586800 8873900 459331300 521322 521322 20129400
60755020100 3322497600 60824978935 2483235 3255022000
1880821900 13545800 1809730659 35986470 38469705 82153806
1544377700 9500000 1524604200 2877377 2877377 29273500
253800000 253800000 5548938 5548938 00
1046771400 1046771400 00
1727333400 306329700 1649779904 119427500 264455696
10516557800 22 10516557798 24
4488512000 4035712000 452800000
291824100 275940796 991038 991038 15883304
00 00
378791700 13941900 385766578 3396670 3396670 6967022
436749700 3856500 435789000 2728586 2728586 4817200
1256701300 232924573 1489625873 00
1156700000 324 1156700324 00
26435327100 80132300 26370738919 1 144720481 00
56256400 47559850 28950 8667600
31276572500 348417000 31264728975 201567725 158692800
1188457800 88792774 1256891738 9518983 10839853
2162078500 2122450579 15926210 15926210 39627921
307201600 307201600 3326899 3326899 00
3570828 3570828 00
333797000 333514620 205000 77380
2558388200 77930804 2512934778 86390159 36994067
47609 47609 00
26392400 24192300 2200100
55414800 52213865 3200935
1037793 1037793 00
10116800 9273000 869082 869082 843800
14496800 13196400 01 01 1300400
407532000 398929892 8602108
2795563 2795563 00
20283200 20283200 10125767 10125767 00
520716500 520716500 975650 975650 00
23040470000 1278613182 20494049750 11371258727 2453774705
2261584700 28100000 2108579300 18995772 18995772 181105400
13490074400 171300000 12721830000 67621443 67621443 939544400
2736587500 2519750000 5696653 5696653 216837500
1152071800 1096080900 4283339 4283339 55990900
250000 250000
5900113900 156930765 5796583269 260461396
479087800 2879100 412424407 7410106 7410106 69542493
4400333300 240448373 4061632863 1203469 78716947 501635332
12064167 12064167 00
2476000 2476000 00
1542069500 1462593619 7546926 7546926 79475881
98706500 91187000 3332715 3332715 7519500
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1985
APPROPRIATION FOR FISCAL YEAR 1985
SPENDING UNIT continued
Transportation Department of
Operations
Special Appropriations
Grants from Federal Government
Veterans Service State Department of
Workers Compensation State Board of
LEGISLATIVE
APPROPRIATION
39476377680
1224402720
1320534500
489381800
GOVERNORS
EMERGENCY
FUND
FUNDS
LAPSED
18500000
S436482767500
00 15860100DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1985
BALANCE DUE CASH GRANTS FUNDS PRIOR YEARS
NET SPENDING UNIT ALLOTMENTS FROM FEDERAL RETURNED BY SURPLUS BALANCE
APPROPRIATION 39476377680 JULY 1 1984 40483342523 DRAWN 00 GOVERNMENT SPENDING UNIT 53453203 LAPSED JUNE 30 1985
5 294850000 53453203 50474720203
1205902720 95707672 1150000 00 1186610392
15634319881 418500000 00 31435167593 5219487474
1320534500 12579653 68 2076606 2076606 62569132
489381800 4799672 68 7713085 1701447
434884166400 67964244904 457605854223 31435167593 326559940 2702517173 74301767441

STATE OMITS
BUDGET FUNDS
BALANCE SHEET
OF
ALL STATE SPENDING UNITS EXCLUDING
UNITS OF THE UNIVERSITY SYSTEMBALANCE SHEET OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
JUNE 30 1985
CURRENT ASSETS
Cash on Hand and in Banks
Accounts Receivable
Inventories
Other Current Assets
13478488062
206130847301
1402242902
57097904
Total Assets
221068676169
LIABILITIES AND FUND EQUITY
CURRENT LIABILITIES
FUND EQUITY
Fund Balances
Reserved
Unreserved
Surplus
Balance July 1 1984 due to
Revenue Shortfall Reserve
Excess of Funds Available over Expenditures
For the Year Ended June 30 1985
Prior Years Adjustments and Increases
Decreases in Fund Balance
Prior Years Unreserved Funds Lapsed to
Department of Administrative Services Fiscal Division
Balance June 30 1985
Total Fund Equity
126435675163
92931823050
2670742892
73240606063
71507653826
2702517173
1701177956
94633001006
Total Liabilities and Fund Equity
221068676169
Receivables due to the Department of Administrative
Services from State Spending Units for services
rendered and the corresponding payables in the
amount of 592588666 have been eliminated from
the above Balance Sheet
The above Balance Sheet does not include Fixed
Assets
The accompanying notes are an integral part of these financial statementsBBSTATE UNITS
BUDGET FUNDS
BALANCE SHEET
BY SPENDING UNITSBALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1985
CURRENT ASSETS
SPENDING UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Boxing Commission State
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
Continuing Judicial Education Institute of
Judicial Council
Judicial Qualifications Commission
Juvenile Court Judges Council of
Labor Department of
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
Secretary of State
A Secretary of State
B Real Estate Commission
CASH ON
HAND AND ACCOUNTS
IN BANKS RECEIVABLE INVENTORIES
128614477 721469169 1727 79413
00 114174789 00
00 43315374 00
00 14492429 00
00 00 00
00 9895170560 00
00 91478533 00
00 331839072 442 19872
00 2798933052 343 94411
85673 12180156 00
00 76516447 39 10749
00 5656386573 84 11663
00 79787814 00
00 35880147 00
00 50 00
00 80364545 00
00 3255022000 00
7584791 82153806 00
10487679 33686275 00
1562712 3332791 00
00 00 00
1160154 8825 00
59260600 264515696 00
00 24 00
00 452800000 00
11298554 21231558 00
00 00 00
24266307 7260512 00
197897136 102141873 00
00 00 00
00 00 00
00 7561175268 1172 19061
00 8684421 00
00 3098268631 3000 24451
43382944 11654306 00
5888619 51784542 00
27658127 00 00
3889709 447344 00
12896155 39378496 00
00 2633676 00
00 3200935 00
1045128 843800 00
00 6875781 00
76485644 484572535 265 12526
6917229 30263574 00
00 7743405698 00
00 181281912 00
00 1227491455 00
00 216837500 00
00 55990900 00
12518243786 178526960 00
00 280762458 00
00 83348242 00
00 506585813 20 77167
00 84294026 00
00 7519500 00
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1985
LIABILITIES AND FUND EQUITY
FUND EQUITY
OTHER
ASSETS
00
00
00
00
00
00
00
00
00
00
00
TOTAL
ASSETS
1022863059
114174789
43315374
14492429
00
9895170560
91478533
376058944
2833327463
12265829
80427196
CURRENT
LIABILITIES
540444765
100371315
30774023
12017306
257712
9887301095
30034113
250817401
2647952809
11902825
70331869
RESERVED
FUND BALANCE
311076274
134040
00
00
00
92001
16180495
44219900
139627741
00
8792959
UNRESERVED
FUND BALANCE
SURPLUS
171342020 S
13669434
12541351
2475123
257712
7777464
45263925
81021643
45746913
363004
1302368
TOTAL
LIABILITIES
AND
FUND EQUITY
1022863059
114174789
43315374
14492429
00
9895170560
91478533
376058944
2833327463
12265829
80427196
20900
00
00
00
00
5664819136
79787814
35880147
50
80364545
5480439363
8508029
18149254
00
80077367
15176627
1744274
00
00
287178
169203146
69535511
17730893
50
00
5664819136
79787814
35880147
50
80364545
00
00
00
00
00
00
00
3255022000
89738597
44173954
4895503
00
1168979
323776296
3249487900
7466820
41118862
3252900
00
00
4851400
00
00
00
1562712
00
1168979
225721000
5534100
82271777
3055092
79891
00
00
93203896
3255022000
89738597
44173954
4895503
00
1168979
323776296
00
00
00
00
00
00
39831657
723600
3910892
00
00
1303620
3111358
00
00
00
00
00
00
00
00
00
00
00
00
00
4479340
00
3716537
00
00
4 528 000 00
99 330 04 00
315 268 19
3 000 390 09 00 oo
77 182 259 86
94 080 21
34 022 039 74
550 372 50
576 731 61
289 617 47
74 484 11
522 746 51
26 336 76
32 009 35
18 889 28
68 757 81
5 875 707 05
371 808 0 3
77 434 0 56 98
1 812 819 12
12 274 914 55
2 168 375 00
559 909 00
26 967 707 46
2 852 417 98
833 482 42
5 123 795 17
842 940 26
75 195 00
24
452800000
7670484
00
19502672
112779559
00
00
7277799508
9345726
2763504593
43876905
30310573
2967647
545359
19899670
2379530
3183928
212339
5883353
245409148
35340323
1516951184
151234600
1115443154
175185517
41366075
599118954
240054453
74336533
440619935
68640705
4172342
00
00
567753
00
3587311
174957238
00
00
301656410
00
414818216
00
12831786
37500
00
00
00
00
00
992428
328658061
00
6219637226
00
9392578
00
00
12097651792
16426493
00
3803470
3678910
00
00
00
1694767
00
8436836
12302212
00
00
138770068
62295
223881165
11160345
14530802
25956600
6903052
32374981
254146
17007
1676589
00
13503496
1840480
6817288
30047312
102655723
41651983
14624825
00
28760852
9011709
67956112
11974411
3347158
4 528 00000
99 33004 00
315 26819
3 000 39009 00 00
77 182 25986
94 08021
34 022 03974
550 37250
576 73161
289 61747
74 48411
522 74651
26 33676
32 00935
18 88928
68 75781
5 875 70705
371 80803
77 434 05698
1 812 81912
12 274 91455
2 168 37500
559 90900
126 967 70746
2 852 41798
833 48242
5 123 79517
842 94026
75 19500
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1985
SPENDING UNIT
Sports Hall of Fame Board Georgia
Subsequent Injury Trust Fund
Transportation Department of
Veterans Service State Department of
Workers1 Compensation State Board of
CURRENT ASSETS
CASH ON HAND AND IN BANKS 3622060 2537 00 CO 44 00 02 62 ACCOUNTS RECEIVABLE 00 00 160544839756 136904071 1722297 INVENTORIES 00 00 692693589 00 00
134784880 206723435967 1402242902
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 axe an integral part of these financial statementsBALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 198 5
OTHER ASSETS TOTAL ASSETS CURRENT LIABILITIES FUND RESERVED FUND BALANCE EQUITY UNRESERVED FUND BALANCE TOTAL LIABILITIES AND FUND EQUITY
SURPLUS
00 00 00 00 00 1615997393 1369040 19759 00 00 89 71 99 889702180 1218889 648 00 00 92 82 34 00 00 72577341698 00 00 521795 150150 19111 00 00 99 89 65 1615997393 1369040 19759 00 00 89 71 99
57097904 S 2216612648 35 1270282638 29 92931823050 17011779 56 2216612648 33
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 1985
Georgia
State
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
Boxing Commission State
Reserved
Unreserved Surplus
Community Affairs Department of
Re served
Unreserved Surplus
Comptroller General
Reserved
Unreserved Surplus
Conservation
Forestry Commission
Reserved
Unreserved Surplus
Natural Resources Department of
Reserved
Unreserved Surplus
Soil and Water Conservation Committee
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
Unreserved Surplus
Employees Retirement System Administrative Expense Fund
Reserved
Unreserved Surplus
Financing and Investment Commission
Reserved
Unreserved Surplus
General Assembly of Georgia
Reserved
Unreserved Surplus
General Obligation Debt Sinking Fund
A General Obligation Debt Sinking
Reserved
Unreserved Surplus
B General Obligation Debt Sinking Fund
Reserved
Unreserved Surplus
Georgia State
State of Georgia
Fund State of Georgia Issued
State of Georgia New
BALANCES JULY 1 1984 EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
299534328 S 57362031 00 271827268
530225 26146145 00 13366885
00 22945761 00 12541351
00 799668 00 2255004
00 00 00 257712
1705288 9775970 00 7952563
00 15212111 00 60155440
63547848 5640876 00 74881799
160595625 8757324 00 159760631
11979 438009 00 208011
9165380 6628436 00 6264365
139559828 237038279 00 421076967
215199 16254890 00 67715113
00 192748 00 17730893
00 50 00 00
4577915 521322 00 596768
1160600 18122998 00 5534100
00 38173408 00 80840318
00 2877377 00 3035766
1281521 5548938 00 1642603
00 00 00 00
1867861 00 00 1168979
167863800 119427500 00 318924896
00 00 00 00
00 00 00 00
STATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1985
PRIOR YEARS ADJUSTMENTS AND INCREASES DECREASES TO FUND BALANCES FUNDS RETURNED TO DEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION BALANCES JUNE 30 1985
11541946 100485248 00 57362031 311076274 171342020
396185 302549 00 26146145 134040 13669434
00 00 00 22945761 00 12541351
00 220119 00 799668 00 2475123
00 00 00 00 00 257712
1613287 175099 00 9775970 92001 7777464
16180495 14891515 00 15212111 16180495 45263925
19327948 6139844 00 5640876 44219900 81021643
20967884 113919083 00 8851959 139627741 45746913
11979 154993 00 438009 00 363004
372421 4961997 00 6628436 8792959 1302368
124383201 590280113 00 237038279 15176627 169203146
1529075 1820398 00 16254890 1744274 69535511
00 00 00 192748 00 17730893
00 00 00 00 00 50
4290737 596768 00 521322 287178 00
1160600 18122998 00 00 00 5534100
00 755479 00 35986470 00 82271777
00 19326 00 2877377 00 3055092
281191 1562712 00 5548938 1562712 79891
00 00 00 00 00 00
698882 1168979 00 00 1168979 00
57857200 225721000 00 119427500 225721000 93203896
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 1985
SPENDING UNIT
Governor Office of the
A Governors Office
Reserved
Unreserved Surplus
A Governors Emergency Fund
Reserved
Unreserved Surplus
B Planning and Budget Office of
Reserved
Unreserved 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
Re served
Unreserved Surplus
Industry and Trade Department of
Reserved
Unreserved Surplus
Investigation Georgia Bureau of
Reserved
Unreserved Surplus
Judicial System
Supreme Court
Reserved
Unreserved Surplus
Court of Appeals
Reserved
Unreserved Surplus
Superior Courts
Reserved
Unreserved Surplus
Continuing Judicial Education Institute of
Reserved
Unreserved Surplus
Judicial Council
Reserved
Unreserved Surplus
Judicial Qualifications Commission
Reserved
Unreserved Surplus
Juvenile Court Judges Council of
Reserved
Unreserved Surplus
Labor Department of
Reserved
Unreserved Surplus
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
Reserved
Unreserved Surplus
E Probation Field Operations
Reserved
Unreserved Surplus
Pardons and Paroles Board of
Reserved
Unreserved Surplus
and Support
EXCESS
OF FUNDS
AVAILABLE
BALANCES JULY 1 1984 OVER EXPENDITURES
1249026 991038 00 2667330
00 00 00 00
1711007 3396670 00 11853306
369642915 2728586 00 187001307
00 00 00 00
00 00 00 00
761494504 144720481 00 112341097
00 28950 00 33112
410984097 201567725 00 641483466
00 9518983 00 8481652
2394552 15926210 00 26238824
00 6897727 00 25961470
00 205000 00 6903052
00 86437768 00 31844583
00 00 00 283
00 1037793 00 17007
00 869082 00 1640789
00 01 00 992428
229960082 12921330 00 20405425
00 975650 00 1708936
4089535471 1371258727 00 5353835840
00 18995772 00 27254407
7256624 67621443 00 101139390
00 5696653 00 41470784
00 4283339 00 14434014
STATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1985
PRIOR YEARS ADJUSTMENTS AND INCREASES DECREASES TO FUND BALANCES FUNDS RETURNED TO DEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION BALANCES JUNE 30 1985
681273 972563 S 00 i 991038 567753 1694767
00 00 00 00 00 00
1876304 3416470 00 3396670 3587311 8436836
194685677 174699095 00 2728586 174957238 12302212
00 00 00 00 00 00
00 00 00 00 00 00
459838094 26428971 00 144720481 301656410 138770068
00 95407 00 28950 00 62295
3834119 417602301 00 201567725 414818216 223881165
00 2678693 00 9518983 00 11160345
10437234 11708022 00 15926210 12831786 14530802
37500 4870 00 6897727 37500 25956600
00 00 00 205000 00 6903052
00 530398 00 86437768 00 32374981
00 253863 00 00 00 254146
00 00 00 1037793 00 17007
00 35800 00 869082 00 1676589
992428 992428 00 01 992428 00
98697979 6901929 00 12921330 328658061 13503496
00 131544 00 975650 00 1840480
2130101755 5347018552 00 1371258727 6219637226 6817288
00 2792905 00 18995772 00 30047312
2135954 1516333 00 67621443 9392578 102655723
00 181199 00 5696653 00 41651983
00 190811 00 4283339 00 14624825
STATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 198 5
SPENDING UNIT
Personnel Board State Merit System of Personnel Administration
Reserved
Unreserved Surplus
Public Safety Department of
Reserved
Unreserved Surplus
Public Service Commission
Reserved
Unreserved Surplus
Revenue Department of
Reserved
Unreserved Surplus
Secretary of State
A Secretary of State
Reserved
Unreserved Surplus
B Real Estate Commission
Reserved
Unreserved Surplus
Sports Hall of Fame Board Georgia
Reserved
Unreserved Surplus
Subsequent Injury Trust Fund
Reserved
Unreserved Surplus
Transportation Department of
Reserved
Unreserved Surplus
Veterans Service State Department of
Reserved
Unreserved Surplus
Workers Compensation State Board of
Reserved
Unreserved Surplus
EXCESS
OF FUNDS
AVAILABLE
BALANCES DVER
JULY 1 1984 EXPENDITURES
8379966815 S 00
00 120 97054363
85171257 00
00 48984253
00 00
7410106 8966473
2406939 00
77513478 65836745
00 00
7546926 13827914
00 00
3332715 3314849
00 00
00 00
00 00
00 00
36198910380 00
53453203 536 82984860
00 00
2076606 15015089
00 00
7713085 1911165
54063043958 73240606063
Re served
Unreserved Surplus
S 51392301066 00
2670742892 73240606063
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
54063043958 73240606063
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 198 5
PRIOR YEARS FUNDS RETURNED
ADJUSTMENTS TO DEPARTMENT
AND INCREASES OF ADMINISTRATIVE
DECREASES TO SERVICES FISCAL BALANCES
FUND BALANCES DIVISION JUNE 120 30 1985
3717684977 00 97651792
12097054363 00 00
68744764 00 16426493
20223401 00 28760852
00 00 00
45236 7410106 9011709
1396531 00 3803470
17863003 93257114 67956112
3678910 00 3678910
1853503 7546926 11974411
00 00 00
32309 3332715 3347158
00 00 00
00 00 00
00 00 00
00 00 00
36378431318 00 725 77341698
153630805261 53453203 52179599
00 00 00
00 2076606 15015089
00 00 00
00 7713085 1911165
1129968131842 2702517173 S 94633001006
41539521984 00 92931823050
171507653826 1 2702517173 1701177956
129968131842 1 2702517173 94633001006STATE UNITS
BUDGET FUNDS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
ALL STATE SPENDING UNITS EXCLUDING
UNITS OF THE UNIVERSITY SYSTEMSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 198 5
FUNDS AVAILABLE
APPROPRIATION ALLOTMENTS
General Appropriations
Amended Appropriations
Supplementary Appropriations
Less Lapsed Funds
FEDERAL FUNDS
Grants from U S Government
COUNTIES AND CITIES
Grants from Counties and Cities
DEPARTMENTAL FUNDS
Taxes
Donations
Interest Earned
Contributions from Public Trust Funds
Earnings from Services
Total Revenues
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
430200000000
5032767500
1250000000
436482767500
1598601100
5742872289
10711265
1280789033
519390613
67720466494
434884166400
202304454786
802882428
75274229694
713265733308
49998917252
Total Funds Available
S763264650560
EXPENDITURES
PERSONAL SERVICES
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Personal Liability Insurance
Unemployment Compensation Insurance
Workers Compensation
Assessments by Merit System
REGULAR OPERATING EXPENSES
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Utilities
LeasePurchase of Equipment
Rents Other Than Real Estate
Insurance and Bonding
Claims and Indemnities
Direct Benefits Medical Care and Public Assistance
Tuition and Scholarships
Grants to Counties Cities and Civil Divisions
Other Operating Expenses
Extraordinary Expenditures
5275098471
13202626912
4374702881
107520001
135878969
657464120
432319236
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
Supplies and Materials
Repairs and Maintenance
LeasePurchase of Equipment
Rents Other Than Real Estate
Other Expenditures
Software
Equipment Purchases
Per Diem and Fees
Contracts
Computer Billings DOAS
79672122736
24185610590 103857733326
2693819732
9001165214
1708530165
609723600
143899837
514123445
222113385
2277755
6392800684
2361883
888780000
1011930411
3317624
103001503
47736040
9167779
14237322
2179873
68602935
289677851
66453309
682052924
4076150696
23194843735
1642259500
1323182635
918220390
2753543121
5359260232STATEMENT OF FUNDS AVAILABLE AND EXPEHDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 198 5
EXPENDITURES continued
REAL ESTATE RENTALS
TELECOMMUNICATIONS
PER DIEM FEES AND CONTRACTS
Per Diem and Fees
Contracts
8468394822
17848206376
2760852808
1788941525
26316601198
CAPITAL OUTLAY
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
Extraordinary Expenditures
Travel
Equipment Purchases
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER Schedule by Spending Units pages 124136
Personal Services
Salaries and wages
Employers Contributions for
FICA
Retirement
Health Insurance
Personal Liability Insurance
Assessments by Merit System
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Utilities
Rents Other Than Real Estate
Insurance and Bonding
Claims and Indemnities
Direct Benefits Medical Care and Public Assistance
Tuition and Scholarships
Grants to Counties Cities and Civil Divisions
Other Expenditures
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Equipment Purchases
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
691329
181358783
28448252
27125
1863401300
527709
30000000
29086388
70017769252
11118067
703773
1695284
624525
12500
43912
918828
2047600820
211501871
2572595436
1672782341
55500
70085850
99058567594
1613950150
81829474084
17136752802
623837209
12689319177
2104454498
146935
67464144
70046855640
14198061
72218921217
4399676307
18848672661
406214285276
1882610
73246296
26647877
198170000
3032038505
13313156386
794771631
358500000
614439200 424641335842
690024044497
73240606063
Includes assessment and collection allowance to
outside agencies in the amount of 5742872289
S763264650560
The accompanying notes are an integral part of these financial statementsSTATE UNITS
BUDGET FUNDS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITSSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1985
FUNDS AVAILABLE
ADMINISTRATIVE
SERVICES
DEPARTMENT OF
AGRICULTURE
DEPARTMENT OF
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFER FROM RESERVED FUND BALANCE
434884166400
202304454786
802882428
75274229694
713265733308
49998917252
3115404300
3927919
00
8131373896
11250706115
123242949
2743100900
384678505
00
115254592
3243033997
Total Funds Available
763264650560
11373949064
3243564222
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
103857733326
23194843735
1642259500
1323182635
918220390
2753543121
5359260232
2760852808
1788941525
26316601198
72218921217
4399676307
18848672661
424641335842
690024044497
73240606063
763264650560
2886581599
630055244
19542523
44802884
24681743
211605752
677008105
290145734
49471692
241424074
00
00
00
60 268 024 46
111 2 021 718 217 272 96 63
113 739 490 64
2121722075
236327284
93876258
49000763
56895314
15000664
20908817
59594700
33752693
32578369
23790526
00
00
486749874
3230197337
13366885
3243564222STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1985
AUDITS
DEPARTMENT OF
BANKING AND
FINANCE
DEPARTMENT OF
BOXING
COMMISSION
STATE
COMMUNITY
AFFAIRS
DEPARTMENT OF
COMPTROLLER
GENERAL
654650400
00
00
104392292
759042692
394597600
00
00
00
394597600 S
00
00
00
00
00
2721347000
8569402948
00
39594643
11330344591
703054000
108149659
00
11341000
822544659
759042692
394597600
11330344591
822544659
614510107 S 308438467 00 4 51142752 586552023
22411391 12948650 97075 19518610 40245301
46287568 27082964 00 19467064 20353924
3844345 13474781 00 663955 6708109
679783 1356515 49275 10448487 13098438
4800223 705616 27002 6264501 4559750
24936034 12224655 00 6703877 28524336
23849000 13204374 00 25570782 46932400
4345400 2876860 00 10680227 12589851
837490 29714 84360 47 72712165 2825087
00 00 00 00 00
00 00 00 00 00
00 00 00 00 00
00 00 00 59 99219608 00
746501341 392342596 257712 113 22392028 762389219
12541351 2255004 257712 7952563 60155440
759042692 S 394597600 S 00 Hi 30344591 S 822544659
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1985
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
Total Funds Available
2498135400
124419892
88685200
347462861
3058703353
3058703353
5327919500 1568217288 00 1001933450 79853100 3463936 00 00
7898070238 5 83317036
127136119 11979
8025206357 83329015
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
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
1945029244 3929656110
548894699 796947019
13588444 51115140
133518086 119060590
8557864 51361103
125871778 120226024
31569920 40866698
1883100 99252477
55243262 78610574
29510017 216518723
15126336 60099042
00 115700000
00 00
75028804 2186032226
2983821554 7865445726
74881799 159760631
49967790
5426137
4207157
00
4125425
3055725
250000
3100327
1418864
11569579
00
00
00
00
83121004
208011
3058703353
8025206357
83329015STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1985
EDUCATION
DEFENSE
DEPARTMENT OF
EDUCATION DEPARTMENT OF
EDUCATION
DEPARTMENT OF
B
INSTITUTIONS
POSTSECONDARY
VOCATIONAL
EDUCATION
BOARD OF
PUBLIC SCHOOL
EMPLOYEES
RETIREMENT
SYSTEM EXPENSE
FUND
398881500 705958637 00 18549237 S 164072122300 28630836230 00 58034728 1766938800 124901867 00 107355327 39673700 29383454 00 00 1217645500 00 00 00
1123389374 192760993258 1999195994 69057154 1217645500
129804066
1126161169 S 192890797324
1999411193
69057154
1217645500
509091862 1854167142 1437947249 29883543 00
152278391 231627639 244909586 1925106 00
3882079 94492010 5575432 683312 00
1879595 00 7886745 00 00
3575034 57132654 2545693 510588 00
12053816 11569792 35623122 975679 00
2142749 125000257 20521037 313177 00
324000 195191958 00 3343509 00
7728030 52086275 11135828 707034 00
14588101 638783059 14255979 12984313 00
00 00 00 00 00
00 00 00 00 00
00 00 00 00 00
412353147 190051823505 151295409 00 12 176 455 00
1119896804 193311874291 1931696080 51326261 12 176 455 00
6264365 421076967 67715113 17730893 00
1126161169 S 192890797324 1999411193 69057154 12 176 455 00
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1985
PUBLIC
TELECOMMUNICATIONS
COMMISSION
GEORGIA
REGENTS OF THE UNIVERSITY SYSTEM
OF GEORGIA BOARD OF
A
RESIDENT
INSTRUCTION
AND UNIVERSITY
SYSTEM
INSTITUTIONS
B
REGENTS
CENTRAL OFFICE
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
470586800
23687694
00
236824209
731098703 S
60755020100
00
00
194394831
60949414931
1880821900
00
00
9778794
1890600694
Total Funds Available
735676618
60949414931
90600694
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
324924983 00 S 319778052
269346000 00 16149091
8150545 00 11832462
00 00 00
840468 00 14131409
69752483 00 10534694
879443 00 749954
00 00 15725800
9176386 00 8495393
52009542 00 14191343
00 00 00
00 15 540 47431 00
00 00 00
00 593 898 33400 1398172178
735079850 609 438 80831 1809760376
596768 55 34100 80840318
735676618 609 494 14931 1890600694
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1985
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
1544377700 5
00
00
290674456
1835052156 S
253800000
00
00
311411411
565211411
1046771400
00
00
159130816
1205902216
00
00
00
95812000
95812000
1727333400
00
00
45000
1727378400
1867861
167863800
1835052156
566492932
1205902216
97679861
1895242200
230214753
14164347
4298779
900000
5664172
2809388
19143377
00
6313118
4130756
00
00
00
1544377700
1832016390
3035766
170436748
5155507
2221516
1034831
6469574
275919
76526883
11106900
5226787
24234338
00
00
00
262161326
564850329
1642603
61477115
882230
705278
00
3860195
53385
20105916
7404600
1104060
56977461
00
00
00
1053331976
1205902216
00
71833099
1949965
423582
00
00
3138433
2796857
8612800
901182
6854964
00
00
00
00
794612322
175330887
155419620
00
34665900
15080700
32901000
6221000
45262300
24548900
292274675
00
00
00
96510882
1168979
1576317304
318924896
1835052156
566492932
1205902216
97679861
1895242200STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1985
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
GOVERNORS
OFFICE
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
10516557800
00
00
00
10516557800
4488512000
00
00
00
4488512000
291824100
8618500
00
12657372
313099972
1249026
Total Funds Available
10516557800
4488512000
314348998
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 171514032
00 00 39771983
00 00 4450844
00 00 00
00 00 4218084
00 00 5191343
00 00 10215441
00 00 6720700
00 00 15190156
00 00 27219632
00 00 00
00 00 00
10516557800 44 885 12000 00
00 00 27189453
10516557800 44 885 12000 311681668
00 00 2667330
10516557800
4488512000 STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1985
113
GOVERNOR OFFICE OF THE
A
GOVERNORS
EMERGENCY
FUND
B
PLANNING
AND BUDGET
OFFICE OF
C
UNITS ATTACHED FOR
ADMINISTRATIVE
PURPOSES ONLY
TO COUNTIES
GRANTS STATE AID
TO MUNICIPALITIES
00 s
00
00
00
00
378791700 S
19358152
00
487916
398637768
436749700
617480475
00
29552696
1083782871
1256701300 5
00
00
00
1256701300
1156700000
300000000
00
00
1456700000
1711007
369642915
sM 400348775 S 1453425786
1256701300 1456700000
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
293819081
8603222
5608330
00
4760602
97278
30106158
19083600
4680237
9591468
00
00
00
12145493
2409953
93292
62154
94081
22739
44888
245017
125789
7480127
2086199
388495469
11853306
12664244
1870013
00
325000000
00
00
00
00
00
00
00
00
931701300
00
00
00
1256701300
00
00
525000000
00
00
00
00
00
00
00
00
931700000
00
00
00
1456700000
00
00
400348775
1453425786
1456700000STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1985
HUMAN RESOURCES DEPARTMENT OF
A
DEPARTMENTAL
OPERATIONS
HEALTH PLANNING
AND DEVELOPMENT
STATE
C
COMMUNITY MENTAL
HEALTHMENTAL
RETARDATION YOUTH
SERVICES AND
INSTITUTIONS
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
26435327100
41821941717
00
3808677919
72065946736
136423198
56256400 31276572500
30013350 4073323436
00 00
4647325 10579695840
90917075
45934591776
410984097
Total Funds Available
72202369934
90917075
46345575873
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
11568377360 S 66206051 24968536536
7220083209 3605214 2786676919
321038984 490945 57350890
5983262 00 76711209
136321905 129128 5702481
156364354 00 184223957
1506530454 1691065 215811155
551071061 8047320 45686988
322375442 2207923 227604692
8328179648 7876268 358383730
144290442 00 153654856
00 00 240700000
00 00 00
41829412716 696273 16383048994
72090028837 90950187 45704092407
112341097 33112 641483466
72202369934
90917075
46345575873STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1985
JUDICIAL SYSTEM
INDUSTRY
AND TRADE
DEPARTMENT OF
INVESTIGATION
GEORGIA BUREAU OF
SUPREME
COURT
COURT
OF APPEALS
SUPERIOR
COURTS
1188457800
00
00
689402748
1877860548
2162078500
45122928
00
170676458
2377877886
307201600
00
00
42716109
349917709
333797000
00
00
5736696
339533696
2558388200
5203899
00
43703529
2607295628
1877860548
2380272438
349917709
339533696
2607295628
452424217 1434021873 222557004 290391276 24 43046532
73494706 170053592 27146066 8402560 48959458
30158445 47587370 2969199 2516278 42652760
1262284 77490260 00 00 00
30873013 8476980 13957904 900595 2080812
6003036 51394157 7466359 9186935 7873766
9726727 240303069 11474124 00 2933059
26770753 66192400 18867967 14058752 5935795
15997332 89765200 3276022 3895289 3580293
19194806 3885115 16241594 3278959 18388570
00 103355664 00 00 00
00 00 00 00 00
00 00 00 00 00
1203473577 61507934 00 00 00
1869378896 S 2354033614 323956239 332630644 s 25 75451045
8481652 26238824 25961470 6903052 31844583
1877860548 2380272438 S 349917709 S 339533696 5 26 07295628
STATEMENT OF FUNDS AVAILABLE AMD EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1985
FUNDS AVAILABLE
CONTINUING
JUDICIAL EDUCATION
INSTITUTE OF
JUDICIAL
COUNCIL
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
26392400
433576
00
4678359
31504335
55414800
00
00
2529423
57944223
Total Funds Available
31504335
944223
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 38782706
3254864 2176313
00 836843
00 00
5684189 2582743
00 00
00 2273331
00 2167496
3410 810203
22561589 8297581
00 00
00 00
00 00
00 00
31504052 S 57927216
283 17007
31504335 57944223
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1985
JUDICIAL
QUALIFICATIONS
COMMISSION
JUVENILE
COURT
JUDGES
COUNCIL OF
LABOR
DEPARTMENT OF
LAW
DEPARTMENT OF
MEDICAL
ASSISTANCE
DEPARTMENT OF
10116800 00 00 00 5 14496800 47178710 00 1285900 407532000 6156648585 00 400356029 520716500 00 00 53305818 23040470000 50387558644 00 2336788892
10116800 62961410 6964536614 s 574022318 75764817536
00 00 23563771 00 4089535471
10116800 62961410 6988100385 s 574022318 79854353007
5 00 13820629 4645537914 456937216 615306304
298093 641579 550102332 28350035 28330892
00 790853 79509736 11612487 9079464
00 00 4276757 00 00
544287 724759 912602 3469022 3075535
00 355324 59299277 2749544 2549097
00 18909297 110879011 14841674 531984610
74800 637500 207958636 31460600 81159846
129401 403516 119438293 9865987 22552215
7429430 25685525 151854183 5930902 1033332264
00 00 40800000 00 00
00 00 00 00 00
00 00 00 00 00
00 00 997126219 7095915 72173146940
8476011 61968982 6967694960 572313382 74500517167
1640789 992428 20405425 1708936 5353835840
10116800
62961410
6988100385
574022318
79854353007STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1985
OFFENDER REHABILITATION DEPARTMENT OF
A
DEPARTMENTAL
OPERATIONS
B
CORRECTIONAL
INSTITUTIONS
TRANSITIONAL
CENTERS
AND SUPPORT
PROBATION
FIELD
OPERATIONS
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
2261584700
00
00
68256832
2329841532 S
13490074400
64877129
00
249840092
13804791621
2736587500
00
00
331180428
3067767928
Total Funds Available
2329841532
13812048245
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
908981514
75422956
34026145
00
6200017
4175842
116671368
99683543
29625420
89110022
00
00
00
938690298
2302587125
27254407
9338173801
1736807044
6501064
44092641
10121595
160320201
2807236
24309600
97861906
42349208
181737878
44000000
00
2021826681
13710908855
101139390
2579474716
70298807
42170528
23002840
8670865
20177103
10260220
67514346
37207408
3057313
138100000
00
00
26362998
3026297144
41470784
2329841532
13812048245
3067767928STATEMEHT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1985
PARDONS
AND PAROLES
BOARD OF
PERSONNEL BOARD
STATE MERIT
SYSTEM OF
PERSONNEL
ADMINISTRATION
PUBLIC SAFETY
DEPARTMENT OF
PUBLIC SERVICE
COMMISSION
REVENUE
DEPARTMENT OF
1152071800 250000 5900113900 479087800 4400333300
00 00 330326990 30380517 00
00 00 00 00 00
391404 20959792920 199369841 00 6050251481
1152463204 20960042920 6429810731 509468317 10450584781
1152463204
923970233
26600121
36880557
4928173
4239496
10106632
17005854
63231233
27273181
5670460
00
00
00
18123250
1138029190 14434014
1152463204
8379966815
29340009735
409666468
9791893
5844279
00
18448252
6144212
135216634
65928096
9908273
1810942091
00
00
00
14771065174
17242955372
12097054363
29340009735
6439036864
4116379512
689513586
18477517
418580144
60518296
122745112
228886379
10410514
70799449
45341935
4057710
00
00
509468317
604342457
6390052611 48984253
s 6439036864
342673885
19374364
12004860
6469614
1488888
2149641
12785158
21194562
9145720
73215152
00
00
00
00
500501844
8966473
509468317
10450584781
2708915515
139350782
107692773
22065896
153222464
78711122
696025310
136875664
49592575
5678702796
00
00
00
613593139
10384748036
65836745
10450584781STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1985
FUNDS AVAILABLE
SECRETARY OF STATE
A
SECRETARY
OF STATE
B
REAL ESTATE
COMMISSION
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
1542069500
20132741
00
14813627
1577015868
987 065 00 00 00
5 806 35
992 871 35
Total Funds Available
1577015868
99287135
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
930020929
137404092
17949840
17198630
34050789
19260023
54254371
173990633
27738940
45021612
00
00
00
106298095
58279451
9653857
980131
2697020
2479275
420746
7901263
3780000
1653340
8127203
00
00
00
00
1563187954
13827914
95972286
3314849
1577015868
99287135
Note Audits being performed by Independent Public Accounting
Firms These audits were not available at the time this
report was published The information shown above was
furnished by the agencies
The accompanying notes are an integral part of these financial statementsSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1985
SPORTS HALL
OF FAME BOARD
GEORGIA
SUBSEQUENT INJURY
TRUST FUND
TRANSPORTATION
DEPARTMENT OF
VETERANS
SERVICE STATE
DEPARTMENT OF
WORKERS
COMPENSATION
STATE BOARD OF
00
00
00
5079553
5079553
00
00
32627229
40682280400
57754152849
714197228
17937814814
32627229 117088445291
1320534500
309674559
00
01
1630209060
489381800
00
00
3968265
493350065
36007660214
5079553
32627229 S 153096105505
1630209060
493350065
S 21 000 00
19 389 14
123 60 00 00 9 00
6 458 64
1 098 70
2 725 45 00 00 00 00
i 50 795 53 00
50 795 53
18666316
1636660
886714
704070
414486
262500
365787
2585548
385606
6719542
00
00
00
00
32627229
00
14177275671
4977862852
140088953
232265496
75754409
1172378114
202774852
108252848
162164840
1535975491
69198232788
2445228876
3843602861
1141262594
99413120645
53682984860
332926532
4551001
7329473
1398355
1988836
6999897
46530
19081506
6116123
695320
00
00
00
1234060398
1615193971
15015089
389987620
8766377
5339737
1281300
6150284
679150
18018110
41509476
7878522
4408156
00
00
00
7420168
491438900
1911165
32627229 S 153096105505
1630209060
493350065STATE UNITS
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITSSUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
ADMINISTRATIVE SERVICES DEPARTMENT OF
Rents and Maintenance Expense
Rents Other Than Real Estate
Utilities
Utilities
Unemployment Compensation Reserve
Claims and Indemnities
Payments to Department of Administrative
Services Fiscal Administration
Computer Charges
Equipment Purchases
Direct Payments to Georgia Building Authority
For Capital Outlay
Capital Outlay
Direct Payments to Georgia Building Authority
For Authority Lease Rentals
Authority Lease Rentals
Direct Payments to Georgia Building Authority
For Operations
Per Diem Fees and Contracts
Contracts
Telephone Billings
Telecommunications
Materials for Resale
Supplies and Materials
Public Safety Officers Indemnity Fund
Claims and Indemnities
Health Planning Review Board Operations
Per Diem Fees and Contracts
Per Diem and Fees
AGRICULTURE DEPARTMENT OF
Market Bulletin Postage
Supplies and Materials
Payments to Athens and Tifton Veterinary Laboratories
Per Diem Fees and Contracts
Contracts
Poultry Veterinary Diagnostic Laboratories
in Canton Dalton Douglas Oakwood
Rcyston Statesboro and Tifton
Per Diem Fees and Contracts
Contracts
Veterinary Fees
Per Diem Fees and Contracts
Per Diem and Fees
Indemnities
Claims and Indemnities
Bee Indemnities
Claims 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
Other Costs
Repairs and Maintenance
Rents Other Than Real Estate
Contract Federation of Southern Cooperatives
Per Diem Fees and Contracts
Contracts
COMMUNITY AFFAIRS DEPARTMENT OF
Contracts with Area Planning and Development
Commissions
Per Diem Fees and Contracts
Contracts
Local Assistance Grants
Grants to Counties Cities and Civil
Divisions
Appalachian Regional Commission Assessment
Other Expenditures
Community Development Block Grants Federal
Grants to Counties Cities and Civil
Divisions
Juvenile Justice Grants Federal
Grants to Counties Cities and Civil
Divisions
Grant Richmond County
Grants to Counties Cities and Civil
Divisions
Economic Development Grants
Grants to Counties Cities and Civil
Divisions
47370730
99760
1670887899
3430350
573666
198170000
300000
85000000
54722000
3031645428
918200713
60880000
2992390 6026802446
52600000
159558800
119135700
55252700
4633184
3999000
9500000
28600000
47470490
6000000
128250000
123448000
8493125
3570469125
78591100
10000000
15500000
486749874SUMMARY OF OTHER EXPENDITURES
BY SPEHDIHG UNITS
125
BUDGET FUNDS continued
COMMUNITY AFFAIRS DEPARTMENT OF continued
Payment to Georgia Development Authority
Other Expenditures
Solar Energy Grants
Grants to Counties Cities and Civil
Divisions
Special Delivery Area Technical Assistance
Other Costs
Supplies and Materials
Other Expenditures
Travel
Publications and Printing
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
CONSERVATION
FORESTRY COMMISSION GEORGIA
Contractual Research
Other Costs
Supplies and Materials
Equipment Purchases
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
Personal Liability Insurance
Assessments by Merit System
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Rents Other Than Real Estate
Insurance and Bonding
Other Expenditures
Travel
Equipment Purchases
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
40600
120019
160619
13800
166050
98595
19671904
2035000000
9357290
20110968
48620
2434770
20635600
3933000
275604
670032
218272
2500
10612
240833
1794071
152707
128019
48000
39336
25000
7068000
5110020
2402966
62470
1229287
12071
7093000
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
Shop Stock
Capital Outlay
Capital Outlay
Capital Outlay
Capital Outlay
Cost of Materials
Supplies and Materials
Payments to Lake Lanier Islands
Development Authority
Per Diem Fees and Contracts
Contracts
Heritage Trust
for Resale
5999219608
23118990
30000000
6000000
15909814
31348793
247887438
87208400
614620000
103320000
25043700
12500000
123297341
28613408
221190205
110721144
89900000
75028804SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS continued
CONSERVATION continued
NATURAL RESOURCES DEPARTMENT OF continued
Contract Special Olympics Inc
Per Diem Fees and Contracts
Contracts
Georgia Sports Hall of Fame
Per Diem Fees and Contracts
Contracts
Capital Outlay Heritage Trust Wildlife
Management Area Land Acquisition
Capital Outlay
Capital Outlay User Fee Enhancements
Capital Outlay
Capital Outlay Buoy Maintenance
Capital Outlay
Capital Outlay Consolidated Maintenance
Capital Outlay
Technical Assistance Contract
Per Diem Fees and Contracts
Contracts
Contract Georgia Rural Water Association
Per Diem Fees and Contracts
Contracts
Grant The Hay House
Grants to Counties Cities and Civil
Divisions
Contract Corps of Engineers
Cold Water Creek State Park
Per Diem Fees and Contracts
Contracts
Grant Tybee Island
Grants to Counties Cities and Civil
Divisions
Advertising and Promotion
Other Costs
Supplies and Materials
Rents Other Than Real Estate
Insurance and Bonding
Other Expenditures
Travel
Publications and Printing
Equipment Purchases
Per Diem Fees and Contracts
Per Diem and Fees
National Park Service
Grants to Counties Cities and Civil
Divisions
Fluoridation Grants
Grants to Counties Cities and Civil
Divisions
Contract Corps of Engineers
Tybee Beach Restoration
Per Diem Fees and Contracts
Contracts
DEFENSE DEPARTMENT OF
Utilities
Utilities
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
Grants to Locals EMA PA
Grants to Counties Cities and Civil
Divisions
Grants to Others
Per Diem Fees and Contracts
Contracts
232677
157900
7500
5887441
6285518
43532
3151984
302600
47401
18600000
5000000
36300000
164714061
2326023
27929631
12500000
1000000
4000000
12619200
6000000
9831035
35787000
16874847
136900000 2186032226
148318580
43500000
1800000
4000000
4446271
98677031
104486665
7124600 412353147SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS continued
EDUCATION
EDUCATION DEPARTMENT OF
A EDUCATION DEPARTMENT OF
Utilities
Utilities
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
Salaries of Instructional Personnel
Code Section 202153
Granvs 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
Staff Development
Grants to Counties Cities and
Civil Divisions
3364376
68557202665
11779956032
3042646139
2882835287
7707153216
338125959
2043816120
71015709
9765218892
564152528
104123282
8653960549
52432684 115562639062
9169216924
13380088175
2444063344
8795300
140646454
1753040900
1778474900
11477620878
1803161400
79977887SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS continued
EDUCATION continued
EDUCATION DEPARTMENT OF continued
A EDUCATION DEPARTMENT OF continued
NonAPEG Grants continued
Supervision and Assessment of
Students and Beginning Teachers and
Performance Based Certification
Grants to Counties Cities and
Civil Divisions
Cooperative Educational Service
Agencies
Grants to Counties Cities and
Civil Divisions
Superintendents Salaries
Grants to Counties Cities and
Civil Divisions
High School Program
Grants to Counties Cities and
Civil Divisions
Area School Program
Grants to Counties Cities and
Civil Divisions
Junior College Vocational Program
Grants to Counties Cities and
Civil Divisions
Refugee Children Transition Act
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
Job Training and Partnership Act
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
Health Insurance Non Certificated
Personnel
Grants to Counties Cities and
Civil Divisions
Teacher Health Insurance Retired
Teachers
Grants to Counties Cities and
Civil Divisions
Grants to Local School Systems for
Educational Purposes
Grants to Counties Cities and
Civil Divisions
Area VocationalTechnical School
Construction
Grants to Counties Cities and
Civil Divisions
Salaries of Extended PreSchool
Personnel
Grants to Counties Cities and
Civil Divisions
Child Care Lunch Program Federal
Grants to Counties Cities and
Civil Divisions
385097451
423396684
533969916
3128693780
6464705724
235636357
15400800
311062486
41600000
289651268
83061756
348314068
469102635
5110
671
18020
24000
281684000
206182200
1043560245
4145275425
1130000000
780700000
7800000000
58000000
1387507200
1403381290SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
129
BUDGET FUNDS continued
EDUCATION continued
EDUCATION DEPARTMENT OF continued
A EDUCATION DEPARTMENT OF continued
NonAPEG Grants continued
Emergency Immigrant Education
Assistance
Grants to Counties Cities and
Civil Divisions
Chapter II Block Grant Flow Through
Grants to Counties Cities and
Civil Divisions
B INSTITUTIONS
Utilities
Utilities
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
Osteopathic Medical Loans
Tuition and Scholarships
Georgia Military Scholarship Grants
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
8476200 73587687667
898132400
190051823505
151295409 190203118914
17645500
1200000000 12 176 455700
59389833400
679215000
49572450
60000000
20000000
567084728
22300000
1398172178
15000000
209182800
998000000
289694200
2516000
11110000
10227300
8647400
8441217
128143699
125576410
60788005578
1544377700
262161326SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS continued
EMPLOYEES RETIREMENT SYSTEM ADMINISTRATIVE
EXPENSE FUND
Postage
Supplies and Materials
Benefits to Retirees
Grants to Counties Cities and Civil
Divisions
Employer Contribution
Grants to Counties Cities and Civil
Divisions
GOVERNOR OFFICE OF THE
A GOVERNORS OFFICE
Mansion Allowance
Other Expenditures
Intern Stipends and Travel
Other Expenditures
B PLANNING AND BUDGET OFFICE OF
State Fair and Livestock Exposition
Other Costs
Rents Other Than Real Estate
Other Expenditures
Travel
Publications and Printing
Per Diem Fees and Contracts
Per Diem and Fees
MC 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 Funds
Grants to Counties Cities and
Civil Divisions
HUMAN RESOURCES DEPARTMENT OF
A DEPARTMENTAL OPERATIONS
Utilities
Utilities
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
495200
167334
366902532
73200000
6560576
212500000
4000000
23189453
662534
85465
54145
11343349
146880600
49317522
3824655
8597200
102866526
208467456
387900000
440102532
45993062
37978982
204357226
389276356
29931914
18388925
3957993911
35279914
19704200
34271400 1053331976
27189453
12145493
208619977
247954923SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS continued
HUMAN RESOURCES DEPARTMENT OF continued
A DEPARTMENTAL OPERATIONS continued
Benefits for Child Care
Direct Benefits Medical Care and
Public Assistance
Homemaker Meals
Grants to Counties Cities and
Civil Divisions
Chatham County Homemaker Project
Grants to Counties Cities and
Civil Divisions
Douglas County Homemaker Project
Grants to Counties Cities and
Civil Divisions
Fulton County Homemaker Project
Grants to Counties Cities and
Civil Divisions
Grants for Nephrology Centers
Grants to Counties Cities and
Civil Divisions
Case Services
Direct Benefits Medical Care and
Public Assistance
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
Institutional Repairs and Maintenance
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Contract with Emory University for
Arthritis Research
Per Diem Fees and Contracts
Contracts
Grant for Epilepsy Program
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
Grants to Counties fcr Metabolic
Disorders Screening and Testing
Grants to Counties Cities and
Civil Divisions
6707156967
6034000
566000
14934000
1762571472
8638419
47913413
13885093
31212262
23900000
1510683598
3645094
19419724824
6713190967
5008160411
407468772
10000000
11000000
15500000
21000000
6500000
4200000
11499982
37600000
21500000
24999793
11500000
550000000
4251052SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS continued
HUMAN RESOURCES DEPARTMENT OF continued
A DEPARTMENTAL OPERATIONS continued
Payments to DMA
Direct Benefits Medical Care and
Public Assistance
Contract with Housing Alternatives
Per Diem Fees and Contracts
Contracts
Contracts with Auditory Educational Clinic
Per Diem Fees and Contracts
Contracts
Contract with RCW Industries inc
Per Diem Fees and Contracts
Contracts
B HEALTH PLANNING AND DEVELOPMENT STATE
Postage
Supplies and Materials
C COMMUNITY MENTAL HEALTHMENTAL
RETARDATION YOUTH SERVICES AND
INSTITUTIONS
Utilities
Utilities
Postage
Supplies and Materials
Institutional Repairs and Maintenance
Per Diem Fees and Contracts
Contracts
Grants to CountyOwned Detention Centers
Grants to Counties Cities and
Civil Divisions
Drug Abuse Contracts
Per Diem Fees and Contracts
Per Diem and Fees S
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
Per Diem Fees and Contracts
Per Diem and Fees
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
Lumpkin Area Individual Living Inc
Per Diem Fees and Contracts
Contracts
850000
97088103
6321869308
900009
241526560
7000000
7800000
14300000 41829412716
1487560371
21252018
77599694
194322815
97938103
5429161355
61904690
145512714
561806283
55191934
6322769317
30575200
19679400
24469000
27946017
274685145
1564600
332500984
1213971451
2637903
16383048994 58213157983SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS continued
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
Rents Other Than Real Estate
Other Expenditures
Travel
Publications and Printing
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Georgia Ports Authority
Authority Lease Rentals
Authority Lease Rentals
Georgia Ports Authority
General Obligation Bond Payments
General Obligation Debt Sinking Fund
Historic Chattahoochee Commission Contract
Per Diem Fees and Contracts
Contracts
Atlanta Council for International Visitors
Per Diem Fees and Contracts
Contracts
Waterway Development in Georgia
Per Diem Fees and Contracts
Contracts
Georgia Music Week Promotion
Per Diem Fees and Contracts
Contracts
Georgia World Congress Center
Operating Expenses
Per Diem Fees and Contracts
Contracts
Contract Georgia Association of
Broadcasters
Per Diem Fees and Contracts
Contracts
Southern Center for International Studies
Per Diem Fees and Contracts
Contracts
Contract Lanier Regional Committee
Per Diem Fees and Contracts
Contracts
INVESTIGATION GEORGIA BUREAU OF
Evidence Purchased
Other Expenditures
Utilities
Utilities
Postage
Supplies and Materials
Alcohol Analyzers
Equipment Purchases
LABOR DEPARTMENT OF
Per Diem Fees and Contracts JTPA
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
WIN Grants
Direct Benefits Medical Care and
Public Assistance
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
203698
296244
87586285 S
10457800
25299200
88086227
608332
3454858
24996
35757000
381159
976101057
14002964
13000000
127931413
273500000
614439200
5000000
5000000
2000000
137200000
5150000
2500000
1250000 1203473577
36605874
8148821
7033239
9720000
61507934
976482216
20644003
14245159
61938983844
913899767
73195872
997126219SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS continued
MEDICAL ASSISTANCE DEPARTMENT OF continued
Medicaid Benefits Reserve 1983
Direct Benefits Medical Care and
Public Assistance
Medicaid Benefits Reserve 1984
Direct Benefits Medical Care and
Public Assistance
Payments to Counties for Mental Health
Reserve 1983
Grants to Counties Cities and
Civil Divisions
Payments to Counties for Mental Health
Reserve 1984
Grants to Counties Cities and
Civil Divisions
OFFENDER REHABILITATION DEPARTMENT OF
A DEPARTMENTAL OPERATIONS
Utilities
Utilities
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
Central Repair Fund
Other Costs
Repairs and Maintenance
Rents Other Than Real Estate
Equipment Purchases
Per Diem Fees and Contracts
Per Diem and Fees
Grants for County Workcamp Construction
Grants to Counties Cities and
Civil Divisions
Local Jail Equipment Grants
Grants to Counties Cities and
Civil Divisions
Grants for Local Jails
Grants to Counties Cities and
Civil Divisions
Payments to Georgia Correctional
Industries
Per Diem Fees and Contracts
Contracts
B CORRECTIONAL INSTITUTIONS
TRANSITIONAL CENTERS AND SUPPORT
Utilities
Utilities
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 FIELD OPERATIONS
Utilities
Utilities
PARDONS AND PAROLES BOARD OF
County Jail Subsidy
Grants to Counties Cities and
Civil Divisions
20842021
9089245309
163662626 7217 3146940
48812387
333020
5489625
4409087
676087450
10584000
35003926
54804432
60563644
5000000
39807259
52430500 938690298
636736989
169482926
4717489
388538774
404149400
221688418
109402214
83062571
966888589
4047900 2021826681
26362998 2986879977
18123250SUMMARY OF OTHER EXPENDITURES
135
BY SPENDING UNITS
BUDGET FUNDS continued
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
Highway Safety Grants
Grants to Counties Cities and
Civil Divisions
REVENUE DEPARTMENT OF
County Tax OfficialsRetirement and FICA
Grants to Counties Cities and
Civil Divisions
Grants to CountiesAppraisal Staff
Grants to Counties Cities and
Civil Divisions
Motor Vehicle Tag Purchases
Supplies and Materials
Motor Vehicle Decal Purchases
Supplies and Materials
Postage
Supplies and Materials
SECRETARY OF STATE
A SECRETARY OF STATE
Election Expenses
Personal Services
Salaries and Wages
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Utilities
Rents Other Than Real Estate
Other Expenditures
Travel
Publications and Printing
Equipment Purchases
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Postage
Supplies and Materials
TRANSPORTATION DEPARTMENT OF
Mass Transit Grants
Equipment Purchases
Per Diem Fees and Contracts
Contracts
Harbor Maintenance Payments
Other Expenditures
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
Utilities
Rents Other Than Real Estate
Assessments by Merit System
16605990
14754459184 14771065174
58089350
20642275
188440610
75413580
261756642
129250000
123171056
110000000
33859987
217312096
604342457
613593139
65900
7919184
277440
10698
138299
2064639
10476160
279674
66419259
14180
165050
549294
78528242
27769853
106298095
361500
490456143
21686
39976918
490817643
39998604
67352601
107735293
15013068
6560442
428169
1025252
406253
10000
612095
70210
53340
91231
246000
33300
1106176SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS

BUDGET FUNDS continued
TRANSPORTATION DEPARTMENT OF continued
Geodetic Control continued
Travel
Telecommunications
Per Diem Fees and Contracts
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
and Insurance
Repairs and Maintenance
WORKERS COMPENSATION STATE BOARD OF
Postage
Supplies and Materials
789337
92365
2000000
12417994
407927391 1141262594
3181838
839828300
374892024
16158236 1234060398
7420168
S 424641335842STATE REVENUE COLLECTIONS FUND
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
BY STATE UNITSSTATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
BY STATE UNITS
STATE REVENUE COLLECTIONS FUND
YEAR ENDED JUNE 30 198 5
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Boxing Commission State
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
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
Labor Department of
Law Department of
Medical Assistance Department of
Offender Rehabilitation Department of
Pardons and Paroles Board of
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Workers Compensation State Board of
RENTS ON
CASH BALANCE TAXES FINES INVESTMENT
JULY 1 1984 AND FORFEITS PROPERTIES
5 9118646 S 00 4533902 02
29265856 902500 00
00 00 00
00 2562600 00
00 00 00
84939496 9237468115 00
2517025 1161756702 00
00 00 00
00 00 00
00 00 00
00 00 00
00 00 00
00 00 00
35683637 00 00
00 00 00
00 2520000 00
5365189 00 00
00 00 00
00 116410501 00
00 00 00
00 00 00
00 00 00
00 00 00
7500 557010350 00
237000 00 00
16491473 435415161332 00
263545 00 00
00 00 00
1 83874367 S 446493792100 S 4533902 03
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 1985
DISBURSEMENTS
TRANSFERS TO
REVENUE COLLECTIONS DEPARTMENT OF ADMINISTRATIVE
EARNINGS FROM
FEES RENTS AND SERVICES FISCAL CASH BALANCE
INTER ST EARNED 41026648 SALES FOR SERVICES 157832350 TOTAL 7552249200 DIVISION JUNE 30 198 5
69 S 7560198326 S 1169520
00 432038605 432941105 428633394 33573567
00 18512293 18512293 18512293 00
00 412909102 415471702 415471702 00
00 258500 258500 00 258500
00 84089180 9321557295 9405069877 1426914
00 6815409 1168572111 1170920836 168300
00 231500 231500 231500 00
00 1174000 1174000 1174000 00
7317907 17302155 24620062 24620062 00
00 145000000 145000000 145000000 00
00 4048355 4048355 4048355 00
00 1734120 1734120 1734120 00
1614 1199627673 1199629287 1195035688 40277236
00 12367246 12367246 12367246 00
00 8430026 10950026 10950026 00
00 17942099 17942099 18347195 4960093
00 5314905 5314905 5314905 00
00 00 116410501 112130124 4280377
00 1608116 1608116 1608116 00
48301295 00 48301295 46118860 2182435
00 50705859 50705859 50705859 00
00 11530174 11530174 11530174 00
00 604608870 1161619220 1161614220 2500
00 264803500 264803500 264540500 500000
00 1981998841 437397160173 436911391840 502259806
00 1380341822 1380341822 1333616887 46988480
00 470455180 470455180 470455180 00
S 69 96647464 S 7291679880 461235509646 S 460781341285 S 638042728
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA
GENERAL OBLIGATION DEBT SINKING FUND
YEAR ENDED JUNE 30 1985DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FUND
COMBINED BALANCE SHEET ALL FUNDS
JUNE 30 198 5
CURRENT ASSETS
Cash in Banks
Investments
Amounts 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
458101982
4475214732
ACCOUNT GROUP
GENERAL
LONGTERM DEBT
4933316714
TOTAL
Memorandum
Only
458101982
4475214732
4933316714
4933316714 4933316714 9866633428
118382683286 118382683286
Total Assets
4933316714 123316000000 S 128249316714
LIABILITIES AND FUND EQUITY
LIABILITIES
General Obligation Bonds Payable
FUND EQUITY
Fund Balance
Reserved
For Debt Service
S 4933316714
123316000000 123316000000
4933316714
Total Liabilities and Fund Equity
S 4933316714 S 123316000000 S 128249316714
Note 1 The 118382683286 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 xi
Special Note The Bond Proceeds Fund and Construction Fund
are included in the audit report of the
Georgia State Financing and Investment
Commission
The accompanying notes are an integral part of these financial statements
ww
144
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FUND
DEBT SERVICE FUND
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
YEAR ENDED JUNE 30 1985
CASH RECEIPTS
OTHER REVENUES RETAINED
From General Obligation Debt Sinking Fund Budget Funds
Discount on Bonds Retired in Advance of Due Date
Less Accrued Interest
Financing and Investment Commission Georgia state
For Debt Retirement
Income on Investments
State Agencies for Retirement of Bonds and Interest
Industry and Trade Department of
Transportation Department of
Total Cash Receipts
BALANCE JULY 1 1984
Cash
Investments
228065246
47291303
614439200
3843602861
15005069800
180773943
2517726057
376777350
4458042061
22538389211
580358
2864767145 2865347503
DISBURSEMENTS
S 25403736711
Interest on Bonds
1974A
1974B
1975A
1975B
1975C
1975D
1975E
1976A
1976B
1976C
1976D
1976E
1977A
1977B
1977C
1977D
1980A
1981A
1981C
1981D
1982A
1982B
1982C
1982D
1982E
1982F
880
1542
1535
1330
1956
1726
2276
290
998
1187
933
76
358
169
2524
2248
3976
12942
5886
557
1946
12616
504
3819
4280
3021
58750
48625
78750
57500
65500
21250
27500
73750
46750
30000
24375
37500
68000
76500
11250
28250
50750
78750
01500
17500
35000
69250
68750
30500
58500
38000
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 1985
DISBURSEMENTS continued
EXPENSE continued
Interest on Bonds
1983A
1983B
1983C
1984A
1984B
1984C
1985A
1985B
DEBT RETIREMENT
Bonds Redeemed
1974A
1974B
1975A
1975B
1975C
1975D
1975E
1976A
1976B
1976C
1976D
1976E
1977A
1977B
1977C
1977D
1980A
1981A
1981C
198 ID
1982A
1982B
1982C
1982D
1982E
1982F
1983A
1983B
1983C
1984A
1984B
1984C
1985A
1985C
119288500
393683750
89384000
201269500
1222411000
91726000
152648875
11305625
785 000 00
2 530 000 00
1 710 000 00
1 730 000 00
2 285 000 00
1 240 000 00
1 775 000 00
410 000 00
1 310 000 00
1 585 000 00
2 190 000 00
135 000 00
675 000 00
335 000 00
3 865 000 00
5 465 000 00
2 320 000 00
3 640 000 00
515 000 00
135 000 00
6 630 000 00
5 435 000 00
1 705 000 00
12 335 000 00
775 000 00
10 090 000 00
4 125 000 00
13 445 000 00
2 485 000 00
6 045 000 00
6 955 000 00
1 980 000 00
5 220 000 00
440 000 00
9240420000
Total Disbursements
11230000000
20470420000
BALANCE JUNE 30 1985
Cash
Investments
458101982
4475214732 4933316714
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
25403736714
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
JD NE 30 1985 JUNE 30 1984
1550500 1550500 000 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
1560500
Net Old State Fixed Debt
000
All old General State Bonds of the State of Georgia
are past due but have not been presented for redemption
Funds are held in the Department of Administrative
Services Fiscal Division as a reserve to liquidate
this obligation if and when the past due outstanding
bonds and coupons are presented
The accompanying notes are an integral part of these financial statementsHBSCHEDULE 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 1985
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
1984B
1984C
1985A
1985B
1985C
1985D
1985E
DATE
OF ISSUE
9 1 74
11 1 74
1 1 75
i 1 75
7 1 75
9 1 75
11 1 75
1 1 76
4 1 76
e 1 76
8 1 76
11 1 76
2 1 77
5 1 77
7 1 77
9 1 77
5 1 80
7 1 81
10 1 81
10 1 81
12 1 81
2 1 82
2 1 82
4 1 82
7 1 82
7 l 82
10 1 82
5 1 83
8 1 83
11 1 8 3
4 1 84
7 1 84
7 1 84
1 1 85
1 1 85
3 1 85
3 1 85
5 1 85
ORIGINAL AMOUNT
OF ISSUE OUTSTANDING 13845000 00 MATURITIES
2000000000 S 19851999
3870000000 25070000 00 19851999
3500000000 23070000 00 19862000
3840000000 20975000 00 19862000
5000000000 31155000 00 19862000
3910000000 26930000 00 19852000
4772000000 35420000 00 19852000
815000000 4855000 00 19861996
2731000000 16770000 00 19861996
3189000000 20605000 00 19861996
2640000000 16950000 00 19851996
345000000 1520000 00 19851994
1153500000 6735000 00 19861997
650000000 3285000 00 19861997
7712500000 49975000 00 19861997
7682000000 46860000 00 19851997
6400000000 53025000 00 19862005
15000000000 125505000 00 19862001
400000000 00
5285000000 50935000 00 19852001
565000000 4895000 00 19852001
3431000000 15755000 00 19861987
12137500000 100810000 00 19862002
860000000 3940000 00 19861987
6247000000 28805000 00 19861987
5384000000 34395000 00 19852002
5545000000 35660000 00 19861987
2414000000 15185000 00 19851988
7617000000 52685000 00 19861988
1496500000 12480000 00 19851988
3490000000 23240000 00 19861989
12667000000 119715000 00 19862004
1170000000 9720000 00 19861989
3800000000 32780000 00 19862005
315500000 3155000 00 19861990
1000000000 9560000 00 19862005
14564500000 145645000 00 19861991
1125000000 11250000 00 19861991
Note In November of 1972 the voters of the State of
Georgia approved a comprehensive amendment to
the Constitution of 1945 Georgia Laws 1972
page 152 3the 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 agree
ments 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 constitutionality
of the new system of State financing was
favorably adjudicated by the Supreme Court of
Georgia in a decision rendered on July 16 1974
in Sears v State of Georgia 232 Ga 547 1974
164724000000 123316000000SCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING
FOR THE PAYMENT OF WHICH THE STATE OF
GEORGIA IS OBLIGATED AND THE GOOD FAITH OF THE STATE
IS PLEDGED156 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 1985
DATE ORIGINAL AMOUNT
NAME OF AUTHORITY SERIES SCHOOLS 1952A OF ISSUE 10152 OF ISSUE OUTSTANDING None MATURITIES
GEORGIA EDUCATION AUTHORITY 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 S 498000000 198588
1965 4165 2703000000 278500000 198687
1966 9166 3212500000 804000000 198589
1966 7166 745000000 None
1967 3167 2802000000 838000000 198690
1967A 7167 3212000000 908500000 198589
1967B 7167 73200000 22700000 198589
1967C 7167 124700000 33700000 198589
1967D 7167 86600000 26100000 198589
1968 1168 2180000000 769500000 198692
1968A 5168 520000000 220000000 198693
1969 3169 1324500000 658500000 198694
1970 5170 1150000000 581500000 198693
1970A 10170 2471500000 1416500000 198593
1971 5171 1470000000 611500000 198692
1971A 10171 1570000000 998500000 198595
1972 4172 1020000000 563500000 198697
1972A 10172 1958000000 1394000000 198597
1973 2173 804000000 485000000 198698
1973A 5173 500000000 52237400000 S 329500000 11437500000 19862001
Refunding Issue
GEORGIA EDUCATION AUTHORITY UNIVERSITY 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 133600000 198589
1961 5161 1300000000 12500000 1986
1961 9161 617000000 161500000 198591
1962 9162 100000000 31500000 19852002
1963 8163 2000000000 191500000 198589
1963 1163 353800000 188100000 19862003
1964 5164 400000000 74500000 198694
1964A 9164 2300000000 436500000 198594
1965 1165 2500000000 423000000 198690
1965A 7165 2050000000 274500000 198590
1966 12166 2550000000 535000000 198591
1967 5167 2200000000 459000000 198693
1967A 11167 2000000000 518000000 198595
1968 3168 1800000000 458500000 198692
1969 5169 2200000000 786500000 198694
1971 2171 3355000000 950500000 198693
1972 2172 2700000000 1083000000 198698
1972A 10172 800000000 512500000 198597
1973 5173 2535000000 35898500000 5 1225000000 8455200000 19862001
Student Housing Bonds
GEORGIA HIGHWAY AUTHORITY 1953 7153 975000000 None
1954A 6154 1025000000 None
1954B 12154 1063500000 None
1955 10155 1450000000 None
1956A 6156 1550000000 None
1957A 1157 1750000000 None
1957B 7157 1750000000 None
1958 9158 620000000 None
1958A 1158 1750000000 None
1958B 7158 2100000000 None
1961A 4161 3000000000 225000000 198591
1961B 10161 3500000000 428600000 198590
1962 1162 1560000000 53200000 198687
1962A 4162 3500000000 487000000 198591
1962B 7162 1160000000 189500000 198592
1962B 10162 260000000 None
1962C 10162 400000000 83000000 198592
1966 7166 1660000000 229000000 198590
1966A 1166 1000000000 40500000 1986
1967 7167 2600000000 952000000 198597
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 1985
NAME OF AUTHORITY
GEORGIA HIGHWAY AUTHORITY continued
DATE ORIGINAL AMOUNT
SERIES OF ISSUE 7168 OF ISSUE
1968 S 2550000000
1969 7169 1850000000
1971 7171 2000000000
1971A 12171 1400000000
1972 7172 2500000000
1972A 12172 1900000000
1973 7173 1900000000
1973A 12173 2500000000 49273500000
OUTSTANDING
1235500000
826500000
777500000
574000000
969500000
907500000
981000000
1024000000
9983300000
MATURITIES
198598
198594
198594
198596
198597
198597
198598
198598
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
1953 11153 980000000 None
1955 1155 220000000 None
1962 4162 660000000 None
1965 9165 800000000 180500000 198590
1966 7166 300000000 24000000 198588
1969 2169 395000000 36000000 198688
3355000000 240500000
1953 4153 1050000000 None
1961 3161 860000000 None
1962 11162 650000000 None
1966 10166 1570000000 451500000 198592
1967 5167 1370000000 309000000 198692
1968 5168 700000000 189000000 198692
1970 12170 2010000000 658000000 198593
1972 4172 666000000 239000000 198692
8876000000 5 1846500000
1957 4157 1000000000 None
1966 12166 125000000 15000000 198586
1972 10172 267500000 172500000 198597
1392500000 s 187500000
1966 1166 650000000 153000000 198692
1968 1168 326000000 99000000 198692
1970 5170 224000000 101500000 198693
1200000000 353500000
1950 10150 550000000 None
1961 12161 1150000000 s 258000000 198590
1962 9162 260000000 None
1966 1166 562500000 162500000 198692
1968 11168 831000000 445500000 198596
1974 5174 1000000000 474000000 198696
s 4353500000 1340000000
1964 4164 230000000 None
1965 9165 515000000 5 88000000 198590
1968 3168 700000000 143000000 198691
1968A 11168 210000000 50000000 198793
1971 10171 232000000 81500000 198595
1972 7172 250000000 126000000 198597
2137000000 488500000
1962 7162 500000000 35500000 198587
1964 8164 500000000 32500000 1985
1967 11167 455000000 204000000 198592
1455000000 272000000
Grand Total
160178400000 34604500000SCHEDULE 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 1985
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 obliga
tions 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 obligations 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 pro
tection afforded by the provisions of the second paragraph of
Paragraph 1 a of Section VI Article VII of this Constitution
as fully and completely as though this amendment had not been
adopted and for as long as any such contract shall remain in
force and effect Furthermore nothing in this amendment is
intended directly or by implication to have any effect upon any
provisions of any such contract establishing lien rights
priorities regarding revenues or otherwise providing protection
to the holders of obligations secured by such contracts
The State of Georgia issued General Obligation Bonds on
September 1 1974 Since that date no Authority bonds have
been issued for the payment of which the State of Georgia is
obligated and the good faith of the State is pledged
Georgia Education Authority Schools bonds which were
defeased in fiscal year ended June 30 1979 are included
in grand total of bonds outstanding See General Comments
page 18 of this reportGEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
YEAR ENDED JUNE 30 1985GEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
COMBINED BALANCE SHEET ALL FUNDS
JUNE 30 198 5
CURRENT ASSETS
Cash in Bank
Investments
FIXED ASSETS
Land and Buildings
Total Assets
GOVERNMENTAL
FUND TYPE
CAPITAL PROJECTS
7482036
46498420015
46505902051
ACCOUNT GROUP
GENERAL
FIXED ASSETS
TOTAL
Memorandum
Only
7482036
46498420015
46505902051
133282570797 133282570797
S 46505902051 S 133282570797 S 171788472848
FUND EQUITY
FUND EQUITY
Investment in Fixed Assets
Fund Balance
Reserved
For Capital Projects
46505902051
133282570797 S 133282570797
46505902051
Total Fund Equity
46505902051 5 1332
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 AMD INVESTMENT COMMISSION
CONSTRUCTION FUND
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
YEAR ENDED JUNE 30 1985
CASH RECEIPTS
Interest on Investments
Premium and Accrued Interest on Bonds Issued
Accrued Interest
Premium
Transfers
For Advance Retirement of Bonds
General Obligation Debt Sinking Fund
Georgia Building Authority
Georgia Building Authority Hospital
Georgia Building Authority Penal
Georgia Education Authority University
Georgia Highway Authority
Georgia Ports Authority
Jekyll Island State Park Authority
For Operations
Georgia State Financing and Investment Commission
Budget Fund
Construction Supplements
Clayton County Board of Education
Education Department of
General Assembly of Georgia
Human Resources Department of
Investigation Georgia Bureau of
Offender Rehabilitation Department of
Public Safety Department of
Regents of the University System of Georgia Board of
University of Georgia
Net Income Receipts
NONINCOME
Sale of State of Georgia General Obligation Bonds
Good Faith Deposit Received in Prior Year
Good Faith Deposit on Unissued Bonds
Net Cash Receipts
BALANCE JULY 1 1984
Cash
Investments
205915441
4454775
2517726057
1900239
66454125
4569990
204683344
430921772
111355719
51617226
4123258893
210370216
4333629109
3389228472
95000000 3484228472 S
13503913
220676844
280000000
275158304
97868474
129118560
4000000
24755759
74160390
34642000000
276740000
34365260000
361330000
849400637
1119242244
1968642881
34726590000
36695232881
2634242
29975518897 29978153139
DISBURSEMENTS
S 66673386020
Regular Operating Expenses
Per Diem Fees and Contracts
Per Diem and Fees
Total Expense
CAPITAL OUTLAY
Capital Outlay Projects
Total Disbursements
BALANCE JUNE 30 1985
Cash
Investments
38109730
261939870
300049600
19867434369
S 20167483969
7482036
46498420015 46505902051
The audit of the Georgia State Financing and
Investment Commission was performed by an
Independent Public Accounting Firm
S 6673386020
The accompanying notes are an integral part of these financial statementsPUBLIC TRUST FUNDS
BALANCE SHEET
BY STATE UNITSPUBLIC TRUST FUNDS
BALANCE SHEET
JUNE 30 1985
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
Public Safety Department of
Secretary of State
Sports Hall of Fame Board Georgia
Subsequent Injury Trust Fund
Trial Judges and Solicitors Retirement Fund
CASH IN
BANKS U S
TREASURY AND
TIME
DEPOSITS INVESTMENTS 26784852
88404355 83
3500000 00
00 123170536 93
183859438 00
2633268474 3976794415 L9
00 99597335 11
00 1343292683 85
1785845696 00
55601391117 00
166093 5355760 80
4277736 00
116566346 00
2046784 00
140914900 00
903320 5867028 38
60561144259 S 558086261309
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 1985
LIABILITIES AND FUND EQUITY
TOTAL
FUND EQUITY LIABILITIES
RESERVED AND
ACCOUNTS TOTAL CURRENT FUND FUND
RECEIVABLE 20 ASSETS S 2774928058 LIABILITIES 52556296 BALANCE 2722371762 EQUITY
80384 2774928058
00 3500000 00 3500000 3500000
00 12317053693 167239891 12149813802 12317053693
00 183859438 00 183859438 183859438
97168696 32 410029579625 3549554 410026030071 410029579625
330820 06 9992815517 00 9992815517 9992815517
00 134329268385 751501444 133577766941 134329268385
00 1785845696 00 1785845696 1785845696
3598339 14 55961225031 00 55961225031 55961225031
00 535742173 12734831 523007342 535742173
00 4277736 00 4277736 4277736
00 116566346 00 116566346 116566346
00 2046784 00 2046784 2046784
00 140914900 00 140914900 140914900
00 587606158 00 587606158 587606158
10117823j 11 S 628765229540 S 987582016 S 627777647524 S 628765229540
PRIVATE TRUST AND AGENCY FUNDS
BY STATE UNITSBALANCE SHEET
BY STATE UNITS
PRIVATE TRUST AND AGENCY FUNDS
JUNE 30 1985
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Boxing Commission Georgia
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
Continuing Judicial Education Institute of
Judicial Council
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
Sports Hall of Fame Board Georgia
Subsequent Injury Trust Fund
Transportation Department of
Veterans Service State Department of
Workers Compensation State Board of
CASH ON HAND ACCOUNTS TOTAL
AND IN BANKS RECEIVABLE ASSETS
5 40398401572 S 00 40398401572
19339572 00 19339572
9000 00 9000
5000 00 5000
00 00 00
3035781 00 3035781
316775846 00 316775846
1091862 00 1091862
20029439 1592081 21621520
00 00 00
2500 00 2500
21550057 00 21550057
805255 00 805255
783515786 00 783515786
19250 00 19250
00 00 00
43052023 00 43052023
00 00 00
00 00 00
70832 94651 23819
1176155089 463216 1176618305
1142097 00 1142097
2224045 00 2224045
3568034 2600 3570634
00 00 00
404308 00 404308
2743475 00 2743475
3408003 00 3408003
00 00 00
00 00 00
742192 2581 744773
00 00 00
666728 6365 673093
169967034 10000 169977034
13062598 00 13062598
61777185 00 61777185
30165423 31440 30196863
00 00 00
710395138 00 710395138
2243086 1540601 3783687
00 00 00
00 00 00
719638120 13299600 732937720
3863114 00 3863114
00 00 00
44509727780
17043135 44526770915
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY STATE UNITS
PRIVATE TRUST AND AGENCY FUNDS
JUNE 30 1985
LIABILITIES AND FUND EQUITY
TOTAL
CURRENT FUND EQUITY LIA1 SILITIES
RESERVED AND
LIABILITIES FUND BALANCE FUND EQUITY
8154399 5 403 90247173 S 403 98401572
124377 19215195 19339572
9000 00 9000
5000 00 5000
00 00 00
1320427 1715354 3035781
1550468 3 15225378 3 16775846
30250 1061612 1091862
119304 21502216 21621520
00 00 00
2500 00 2500
452462 21097595 21550057
805255 00 805255
121908 7 83393878 7 83515786
19250 00 19250
00 00 00
00 43052023 43052023
00 00 00
00 00 00
18625 5194 23819
132643737 10 43974568 11 76618305
1142097 00 1142097
1609725 614320 2224045
12854 3557780 3570634
00 00 00
53974 350334 404308
00 2743475 2743475
342340 3065663 3408003
00 00 00
00 00 00
744773 00 744773
00 00 00
673093 00 673093
169939226 37808 1 69977034
13062598 00 13062598
14951 61762234 61777185
13124087 17072776 30196863
00 00 00
148700 7 10246438 7 10395138
2538040 1245647 3783687
00 00 00
00 00 00
151186955 5 81750765 7 32937720
3863114 00 3863114
00 00 00
503833489 S 440 22937426 445 26770915
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
BY STATE UNITS
PRIVATE TRUST AND AGENCY FUNDS
YEAR ENDED JUNE 30 1985
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
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
Continuing Judicial Education
Institute of
Judicial Council
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
Sports Hall of Fame Board Georgia
Subsequent Injury Trust Fund
Transportation Department of
Veterans Service State Department of
Workers Compensation State Board of
CASH BALANCE
JULY 1 1984
21202951777
3629277
7250
538197
4305967
324402435
1468625
18442978
2500
16358127
2250
938020377
13875
77898860
281363
1041431372
3000
1208567
12607519
209930
11118351
2050115
2303628
68501199
111000
139655930
10421303
41113392
18002942
576410197
1396138
309558556
3875
CASH RECEIPTS
99109448753
594641365
168347807
85923063
130571260
211290677
544676903
1018353890
11617412
115284135
1048750295
91909585
1863451095
59122148
45638984
162452625
24544148
213927300
191658607
13754294424
108459112
417517819
101441069
81717231
588249362
5371719
14200898
2298778
1408469157
282007710
167435286
3087709631
230285227
1535797958
1195090319
97814603
108399932370
264159028
900000
4863984
5475917691
90148713
116582795
DISBURSEMENTS
79913998958
578931070
168346057
86456260
131841446
218917266
545053666
1016767429
11617412
115284135
1043558365
91106580
2017955686
59116773
45638984
197299462
24544148
213927300
192010802
13619570707
107320015
416502341
110480554
81927161
598963405
4678359
13096523
2298778
1476228164
282007710
166879558
3057398527
227643932
1515134165
1182927838
97814603
108265947429
263312080
900000
4863984
5065838127
86289474
116582795
CASH BALANCE
JUNE 30 1985
40398401572
19339572
9000
5000
3035781
316775846
1091862
20029439
2500
21550057
805255
783515786
19250
43052023
70832
1176155089
1142097
2224045
3568034
00
404308
2743475
3408003
666728
169967034
13062598
61777185
30165423
710395138
2243086
719638120
3863114
24824430872 243122274936 223436978028 S 445097277
The accompanying notes are an integral part of these financial statements
STATE UNITS
COMPARISON OF APPROVED BODGET 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 pro
vided for expenditures totaling 11367313400 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
Rents and Maintenance Expense
Utilities
Unemployment Compensation Reserve
Payments to Department of Administrative
Services Fiscal Administration
Direct Payments to Georgia Building
Authority for Capital Outlay
Direct Payments to Georgia Building
Authority for Authority Lease Rentals
Direct Payments to Georgia Building
Authority for Operations
Telephone Billings
Materials for Resale
Public Safety Officers Indemnity Fund
Health Planning Review Board Operations
Georgia Golf Hall of Fame Operations
Excess of Funds Available over Expenditures
OVER
UNDER
3115404300 3115404300 00
00 3927919 3927919
8244266500 8131373896 112892604
11359670800 11250706115 108964685
7642600 123242949 11373949064 115600349
S 11367313400 6635664
2947229500 2886581599 60647901
656853100 630055244 26797856
22776600 19542523 3234077
47357300 44802884 2554416
28280500 24681743 3598757
230620100 211605752 19014348
684797500 677008105 7789395
290545500 290145734 399766
51718900 49471692 2247208
283545500 241424074 42121426
1713433900 1670887899 42546001
3456300 3430350 25950
1155200 573666 581534
198170000 198170000 00
1500000 300000 1200000
85000000 85000000 00
54722000 54722000 00
3033611900 3031645428 1966472
963078600 918200713 44877887
60880000 60880000 00
6581000 2992390 3588610
2000000 00 2000000
S 11367313400 11102121796 271827268 265191604
2 718 27268
STATE UNITS 1
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 3246831100 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
Market Bulletin Postage
Payments to Athens and Tifton Veterinary
Laboratories
Poultry Veterinary Diagnostic Laboratories in
Canton Dalton Douglas Oakwood Royston
Statesboro and Tifton
Veterinary Fees
Indemnities
Bee 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
2743100900 5 2743100900 00
388638100 384678505 1 3959595
115092100 115254592 162492
5 3246831100 S 3243033997 3797103
00 530225 530225
s 3246831100 S 3243564222 3266878
5 2131234200 S 2121722075 9512125
238135500 236327284 1808216
95535000 93876258 1658742
49283200 49000763 282437
57576000 56895314 680686
15094400 15000664 93736
21115400 20908817 206583
59825700 59594700 231000
34385900 33752693 633207
32741300 32578369 162931
23810000 23790526 19474
52600000 52600000 00
159558800 159558800 00
119135700 119135700 00
55400000 55252700 147300
5800000 4633184 f 1166816
4000000 3999000 1000
9500000 9500000 00
28600000 28600000 00
47500000 47470490 29510
6000000 6000000 00
3246831100 S 3230197337 13366885 5 16633763
13366885
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
AUDITS DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Audits as presented on page 17 of unit report provided for expendi
tures totaling 833617600 A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services and Operations
Excess of Funds Available over Expenditures
OVER
UNDER
6 1 546 789 504 672 00 00 654650400 104392292 00 74574908
8 336 176 00 s 759042692 74574908
s 8 336 176 00 746501341 12541351 S s 87116259 12541351
BANKING AND FINANCE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Banking and Finance as presented in unit report provided for expendi
tures totaling 397117600 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
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
397117600
309718900
13761000
27500000
13485000
1383000
710000
12235900
14320000
3903800
100000
397117600

394597600
308438467
12948650
27082964
13474781
1356515
705616
12224655
13204374
2876860
29714
392342596
2255004
2520000
1280433
812350
417036
10219
26485
4384
11245
f 1115626
f 1026940
70286
4775004
2255004
BOXING COMMISSION STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The State Boxing Commission did not submit a budget for approval to the Office of Planning and BudgetSTATE UNITS 1
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 12966932900 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Contracts with Area Planning and
Development Commissions
Local Assistance Grants
Appalachian Regional Commission Assessment
Community Development Block Grants Federal
Juvenile Justice Grants Federal
Grant Richmond County
Economic Development Grants
Payment to Georgia Development Authority
Solar Energy Grants
Service Delivery Area Technical Assistance
Excess of Funds Available over Expenditures
2723034600 5 2721347000 1687600
10209347500 8569402948 16 39944552
34550800 39594643 5043843
12966932900 S 11330344591 16 36588309
i 463083600 451142752 11940848
19981500 19518610 1 462890
22680900 19467064 3213836
850000 663955 186045
11280000 10448487 831513
6512500 6264501 247999
7030000 6703877 326123
25570800 25570782 18
12004500 10680227 1 1324273
6025357100 4772712165 12 52644935
128250000 128250000 00
123448000 123448000 00
9102700 8493125 609575
3831456900 3570469125 2 60987775
111205600 78591100 32614500
10000000 10000000 00
15500000 15500000 00
2035000000 2035000000 00
39248000 9357290 29890710
69370800 20110968 49259832
12966932900 S 11322392028 7952563 16 44540872
7952563
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE ASP EXPENDITURES
BY SPENDING UNITS
COMPTROLLER GENERAL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Comptroller General as presented in unit report provided for expenditures totaling
810795700 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expen
ditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
703054000 S
97142300
10599400
810795700
703054000 S
108149659
11341000
822544659
00
11007359
741600
11748959
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
26345300
42705600
20635700
7000000
13629700
4691800
31302000
46932500
13328100
4225000
810795700

86552023
40245301
20353924
6708109
13098438
4559750
28524336
46932400
12589851
2825087
39793277
2460299
f 281776
291891
531262
132050
f 2777664
100
738249
1399913
762389219
60155440
48406481
60155440
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 3051973800 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
2498135400 2498135400 S 00
121820000 124419892 2599892
432018400 436148061 4129661
3051973800 3058703353 S 6729553
1954502000 s 1945029244 9472756
573705300 548894699 24810601
13928000 13588444 339556
133639200 133518086 121114
9200000 8557864 642136
149538100 125871778 23666322
32082500 31569920 512580
2350600 1883100 467500
59981700 55243262 4738438
31917400 29510017 2407383
15150000 15126336 23664
23200000 23118990 81010
30000000 30000000 00
6000000 6000000 00
16779000 15909814 869186
S 3051973800 2983821554 74881799 68152246
74881799
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 8020015200 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
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 Assistance Contract
Contract Georgia Rural Water Association
Grant The Hay House
Contract Corps of Engineers
Cold Water Creek St Park
Grant Tybee Island
Advertising and Promotion
National Park Service
Georgia Boxing Commission
Fluoridation Grants
Contract Corps of Engineers
Tybee Beach Restoration
Excess of Funds Available over Expenditures
5333937500 5327919500 6018000
1735979600 1568217288 167762312
913798100 922908850 9110750
7983715200 7819045638 164669562
36300000 127136119 90836119
8020015200 S 7946181757 73833443
3932818600 3929656110 3162490
804976100 796947019 8029081
52052200 51115140 937060
119567700 119060590 507110
53555700 51361103 2194597
122545600 120226024 2319576
43168900 40866698 2302202
99359000 99252477 106523
80478500 78610574 1867926
143358700 137494123 5864577
60658100 60099042 559058
115700000 115700000 00
31897300 31348793 548507
390000000 247887438 142112562
87208400 87208400 00
614620000 614620000 00
103320000 103320000 00
25043700 25043700 00
12500000 12500000 00
129165000 123297341 5867659
30000000 28613408 1386592
221627100 221190205 436895
118500000 110721144 7778856
89900000 89900000 00
18600000 18600000 00
5000000 5000000 00
73800000 36300000 37500000
165616300 164714061 902239
2400000 2326023 73977
35041300 27929631 7111669
12500000 12500000 00
1000000 1000000 00
4000000 4000000 00
12619200 12619200 00
6000000 6000000 00
10000000 9831035 168965
37287000 35787000 1500000
311600 00 311600
16919200 16874847 44353
136900000 136900000 00
8020015200 S 7786421126 159760631 S 233594074
159760631
STATE UKITS
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 86953400 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
83488600 79853100 3635500
2600000 3463936 863936
864800 00 864800
86953400 83317036 3636364
00 11979 11979
86953400 s 83329015 3624385
S 50959100 49967790 991310
5497500 5426137 71363
4958000 4207157 750843
4127300 4125425 1875
3055800 3055725 75
300000 250000 50000
3142300 3100327 41973
1497300 1418864 78436
13416100 s 11569579 83121004 208011 1846521
S 86953400 S 3832396
208011
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
DEFENSE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Defense as presented on page 18 of unit report provided for expendi
tures totaling 1155909800 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
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
National Guard Units Grants
Georgia Military Institute Grant
Civil Air Patrol Contract
Local Civil Defense Grants Project Application
Repairs and Renovations
Grants to Locals EMA PA
Grants to Others
Excess of Funds Available over Expenditures
398881500 398881500 00
737511400 705958637 31552763
19516900 18549237 967663
1155909800 S 1123389374 32520426
00 2771795 2771795
1155909800 1126161169 29748631
527838500 509091862 18746638
151532800 152278391 745591
5840500 3882079 1958421
1880000 1879595 405
4347800 3575034 772766
13149100 12053816 1095284
2258100 2142749 115351
616000 324000 292000
7892000 7728030 163970
15519700 14588101 931599
149878500 148318580 1559920
43500000 43500000 00
1800000 1800000 00
4000000 4000000 00
7658600 4446271 3212329
98750000 98677031 72969
112270000 104486665 7783335
7178200 7124600 53600
1155909800 1119896804 6264365 36012996
6264365
enses were overspent in the amount of 7455 91 This over
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
EDUCATION DEPARTMENT OF
A EDUCATION DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Education A Budget as presented in unit report provided for expen
ditures totaling 196717732000 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
165054084400
31253172200
410525400
196717782000
164072122300
28630836230
58034728
192760993258 S 3956788742

981962100
2622335970
352490672
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
129804066
129804066
196717782000 192890797324 3826984676
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Utilities
APEG Grants
Salaries of Instructional Personnel
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 Areas
Superintendents Salaries
High School Program
Area School Program
Junior College Vocational Program
Refugee Children Transition Act
1924391900
278700400
104824900
66415800
22963900
134348300
201073400
56625600
726302000
5420100
68592868600
12114202000
3116770500
2897271300
7707153300
349397100
2047934400
72072600
9784923500
565383200
105446500
8669481400
60204200
10253591500
13498085600
2460176200
11609400
141114600
1753041100
1789301000
11742757200
1803317700
80000000
389885600
423396700
539422100
3403084400
6718498600
255064700
15480600
1854167142
231627639
94492010
57132654
11569792
125000257
195191958
52086275
638783059
3364376
68557202665
11779956032
3042646139
2882835287
7707153216
338125959
2043816120
71015709
9765218892
564152528
104123282
8653960549
52432684
9169216924
13380088175
2444063344
8795300
140646454
1753040900
1778474900
11477620878
1803161400
79977887
385097451
423396684
533969916
3128693780
6464705724
235636357
15400800
70224758
47072761
10332890
9283146
11394108
9348043
5881442
4539325
87518941
2055724
35665935
334245968
74124361
14436013
84
11271141
4118280
1056891
19704608
1230672
1323218
15520851
7771516
1084374576
117997425
16112856
2814100
468146
200
10826100
265136322
156300
22113
4788149
16
5452184
274390620
253792876
19428343
79800STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION continued
EDUCATION DEPARTMENT OF continued
A EDUCATION DEPARTMENT OF continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
EXPENDITURES continued
NonAPEG Grants continued
Quick Start Program
Special Projects
Job Training Partnership Act
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
Health Insurance Non Certificated
Personnel
Teacher Health Insurance
Retired Teachers
Grants to Local School Systems for
Educational Purposes
Area VocationalTechnical School
Construction
Salaries of Extended PreSchool
Personnel
Child Care Lunch Program Federal
Emergency Immigrant Education
Assistance
Chapter II Block Grant Flow Through
Excess of Funds Available over Expenditures
WD EXPENDITURES con tinued
OVER
BUDGETED ACTUAL UNDER
5 315000000 311062486 3937514
45900000 41600000 4300000
700000000 289651268 410348732
83061800 83061756 44
406437100 348314068 58123032
478049300 469102635 8946665
511018100 511018020 80
67124000 67124000 00
281684000 281684000 00
206182200 206182200 00
1043560300 1043560245 55
4183405800 4145275425 38130375
1130000000 1130000000 00
780700000 780700000 00
7800000000 7800000000 00
58000000 58000000 00
1432752000 1387507200 45244800
1396266100 1403381290 7115190
8476200 8476200 00
908163200 898132400 10030800
196717782000 1 S 93311874291 421076967 3405907709
421076967
The above comparison indicates that NonAPEG Grant for Child Care Lunch Program Federal was overspent in the amount
of 7115190 This overexpenditure is in violation of Section 54 of the Amended Appropriations Act of 19841985
STATE 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
acual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
1766939800
134202300
162352700
1766938800
124901867
107355327

00
9300433
54997373
2063493800 1999195994 S 64297806
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
215199
s 71 63493800 S 1999411193 11
215199
64082607
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Telecommunications
Per Diem Fees and Contracts
Utilities
Excess of Funds Available over Expenditures
1499015300
281662600
7114600
8150000
2706000
38669000
21943200
10950100
18622000
174661000
1437947249
244909586
5575432
7886745
2545693
35623122
20521037
11135828
14255979
151295409
61068051
36753014
1539168
263255
160307
3045878
1422163
185728
4366021
23365591
S 2063493800 1931696080 S 131797720
S 67715113 S 67715113
The above comparison indicates that Telecommunications were overspent in the amount of SI85728
is in violation of Section 54 of the Amended Appropriations Act cf 19841985
This overexpenditure
EDUCATION
EDUCATION DEPARTMENT OF
C POSTSECONDARY VOCATIONAL EDUCATION BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
budgeted expenditures factual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
BUDGETED
39673700
25659100
65332800
ACTUAL
39673700 S
29383454
69057154
OVER
UNDER
00
3724354
3724354
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
33265100
7341900
1320000
700000
990000
1800000
4715800
1200000
14000000
i5332800 S

29883543
1925106
683312
510588
975679
313177
3343509
707034
12984313
1 3381557
l 5416794
636688
189412
14321
1486823
1372291
492966
I 1015687
51326261
17730893 5
14006539
17730893STATE UNITS II
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
fo6 lPcV bud9et fr the Public School Employees Retirement System Expense Fund provided for expenditures
totaling 51217645500 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Payments to Employees Retirement System
Employer Contributions
Excess of Funds Available over Expenditures
1217645500
17645500
1200000000
1217645500

1217645500
17645500
1200000000
1217645500
00
OVER
UNDER
00
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 754750600 A comparison of anticipated funds available and budgeted exoenditures to actual
compari
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
Operating Expenses
Excess of Funds Available over Expenditures
470586800
35398200
248765600
754750600
7547 506 on
3253 4293 951 555 00 00
7547 506 so
470586800 S
23687694
236824209
731098703
4577915
735676618
324924983
410154867
735079850
596768 S
00
11710506
11941391
23651897
4577915
19073982
470117
19200633
19670750
596768STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
REGENTS OP THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF
A RESIDENT INSTRUCTION AND UNIVERSITY SYSTEM INSTITUTIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The tot approved budget for the Resident Instruction J J roaiorlxSt
S5SlarSS5S2S urnndebufallocitioS9toaUngli133009800 to the various units
as shown on Schedule 17 pages 66 and 67 of unit report
aotiveseotlonllTof SSf STJ32L ofSpated J5HSMKJS3
actual funds available and expenditures for operations of units of the University System of Georgia
That oortion of the approved budget for the Resident Instruction and University System Institutions of the Board of
r2rHS
expenditures to actual funds available and expenditures may be summarized as follows
OVER
FUNDS AVAILABLE BUDGETED ACTUAL UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Operating Expenses
Authority Lease Rentals
Excess of Funds Available over Expenditures
1365186700 194100000 1559286700 1365186700 194394831 00 294831
s 1559581531 00 1554047431 S S 294831
5486700 1553800000 5486700 247431
5 1559286700 s 1554047431 5534100 5239269 5534100
The above comparison indicates that Authority Lease Rentals were overspent in the amount of 247431 This overexpen
diture is in violation of Section 54 of the Amended Appropriations Act of 19841985
EDUCATION
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF
B REGENTS CENTRAL OFFICE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Regents Central Office of the Board of Regents of the University System of Georgia
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Southern Regional Education Board Payments
Medical Scholarships
Regents Opportunity Grants
Regents Scholarships
Grants to Junior College
Rental Payments to Georgia Military College
Excess of Funds Available over Expenditures
s 1880821900 1880821900 00
10292400 9778794 1890600694 513606
1891114300 S 513606
s 336462500 319778052 16684448
73947400 91810146 17862746
713735000 679215000 34520000
52625000 49572450 3052550
60000000 60000000 00
20000000 20000000 00
612044400 567084728 44959672
22300000 22300000 00
5 18 91114300 1809760376 S 81353924
80840318
The above comparison indicates that Operating Expenses were overspent in the amount of 17862746
ture is in violation of Section 54 of the Amended Appropriations Act of 19841985
This overexpendi
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
STUDENT FINANCE COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Student Finance Commission as presented on page 16 of unit report provided
for expenditures totaling 2173587100 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
Telecommunications
Per Diem Fees and Contracts
Payment of Interest and Fees
Guaranteed Educational Loans
Tuition Equalization Grants
Student Incentive Grants
Law Enforcement Personnel Dependents1 Grants
North Georgia College ROTC Grants
Osteopathic Medical Loans
Georgia Military Scholarship Grants
Excess of Funds Available over Expenditures
1580152300 15 44377700 35774600
131895800 00 1 31895800
461539000 2 90674456 1 70864544
2173587100 18 35052156 3 38534944
241630300 s 2 30214753 11415547
18603100 14164347 4438753
5200000 4298779 901221
900000 900000 00
6000000 5664172 335828
2950000 2809388 140612
34506900 19143377 15363523
7926500 6313118 1613382
4150000 4130756 19244
52500000 15000000 37500000
311355000 2 09182800 1 02172200
1031738000 9 98000000 33738000
421590000 2 89694200 1 31895800
3200000 2516000 684000
11750000 11110000 640000
10227300 10227300 00
9360000 8647400 712600
2173587100 5 18 32016390 3 41570710
3035766 3035766
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
TEACHERS RETIREMENT SYSTEM EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Teachers Retirement System Expense Fund provided for expenditures totaling
592917000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer for 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
CostofLiving Increases for Local Retirement
System Members
Floor Fund for Local Retirement t nS
Excess of Funds Available over Expenditures
OVER
UNDER
s 253800000 253800000 00
339117000 311411411 27705589
592917000 S 565211411 27705589
00 1281521 566492932 1281521
s 592917000 26424068
175773000 170436748 5336252
7259400 5155507 2103893
2225000 2221516 3484
1044800 1034831 9969
7000000 6469574 530426
1042000 275919 766081
83095300 76526883 6568417
18511500 11106900 7404600
5716000 5226787 489213
28550000 24234338 4315662
8900000 8441217 458783
128200000 128143699 56301
125600000 592917000 125576410 564850329 23590
s 28066671
1642603 1642603
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 1219946700 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
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Postage
Benefits to Retirees
Employer Contribution
Excess of Funds Available over Expenditures
1046771400 1046771400 00
173175300 159130816 14044484
1219946700 1205902216 14044484
67185900 61477115 5708785
1382300 882230 500070
850000 705278 144722
4000000 3860195 139805
450000 53385 396615
23160700 20105916 3054784
7404600 7404600 00
1231800 1104060 127740
60510000 56977461 3532539
7000000 6560576 439424
212500000 212500000 00
834271400 834271400 00
1219946700 1205902216 00 14044484
00
STATE UNITS 187
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
FINANCING AND INVESTMENT COMMISSION GEORGIA STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia State Financing and Investment Commission provided for expenditures totaling
127206000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
127206000 95812000 31394000
00 1867861 1867861
1272 06000 97679861 29526139
93105200 71833099 21272101
3967000 1949965 2017035
1000000 423582 576418
100000 00 100000
3269100 3138433 130667
3551700 2796857 754843
8613000 8612800 200
1400000 901182 498818
12200000 6854964 96510882 1168979 5345036
127206000 s 30695118
1168979
GENERAL ASSEMBLY OF GEORGIA
FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for operations of the General Assembly of Georgia was 1727333400 plus other revenues
retained of 45000 and carryover of reserved fund balance from prior year of 167863800 making total funds available of
1895242200 The total expenditures of the General Assembly of Georgia were 1576317304 in the fiscal year ended
June 30 1985
GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA
A GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA ISSUED
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State of Georgia General Obligation Debt Sinking Fund Issued of the State of Georgia
General Obligation Debt Sinking Fund A Budget as presented on page 18 of unit report provided for expenditures totaling
10565922500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
10565922500 10516557800
49364700
General Obligation Debt Sinking Fund
Excess of Funds Available over Expenditures
10565922500
10516557800
00 9
49364700
JiSTATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA
B GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA NEW
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State of Georgia General Obligation Debt Sinking Fund New of the State of Georgia
General Obligation Debt Sinking Fund B Budget as presented on page 19 of unit report provided for expenditures totaling
4491605000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
General Obligation Debt Sinking Fund
Excess of Funds Available over Expenditures
4491605000
44 91605000
4488512000
4488512000
00

3093000
3093000
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 315524100 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
291824100
11200000
12500000
315524100
291824100
8618500
12657372
313099972
00
2581500
157372
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
00
315524100
314348998
1249026
EXPENDITURES
Cost of Operations
Mansion Allowance
Intern Stipends and Travel
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
218405600
4000000
24700000
43398100
6365100
1081500
465000
3600000
6992100
1716700
4800000
315524100

218255976
4000000
23189453
43075507
5933607
1078938
288956
2759965
6720700
1597148
4781418
311681668
2667330
1 149624
00
1510547
322593
431493
2562
176044
840035
271400
119552
18582
3842432
2667330STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
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 251500000 A comparison of anticipated funds
available and budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
Transfer to Other State Budget Units
Excess of Funds Available over Expenditures
251500000 251500000
251500000 251500000
00
GOVERNOR OFFICE OF THE
B PLANNING AND BUDGET OFFICE OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Office of Planning and Budget B Budget as presented on page 25 of unit report
provided for expenditures totaling 397045300 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
378791700
17869600
384000
397045300
378791700
19358152
487916
398637768
00
1488552
103916
1592468
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
397045300
1711007
400348775
1711007
3303475
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
State Fair and Livestock Exposition
Excess of Funds Available over Expenditures
298567900
8783000
7060000
5034000
100000
30855200
19084000
5441600
9619600
12500000
397045300

93819081
8603222
5608330
4760602
97278
30106158
19083600
4680237
9591468
12145493
388495469
11853306
4748819
179778
1451670
273398
2722
749042
400
761363
28132
354507
11853306STATE 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 C
Budget as presented on page 26 of unit report provided for expenditures totaling 1613301500 A comparison of antici
pated 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
436749700
1123516500
53035300
1613301500
436749700
617480475
29552696
i 00
506036025
23482604
1083782871 S 529518629
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
1613301500
369642915
369642915
1453425786 159875714
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 Funds
Excess of Funds Available over Expenditures
267776800
11605900
8148200
12632000
2708900
6498400
25982000
14081000
1052918200
146880600
49470600
6001700
8597200
1613301500

240995397
9329233
6215484
9408163
2273953
4488893
24501700
12578925
748012754
146880600
49317522
3824655
8597200
1266424479
187001307
26781403
2276667
1932716
3223837
434947
2009507
1480300
1502075
304905446
00
153078
2177045
00
346877021
1 87001307STATE UNITS
191
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS

GRANTS STATE AID
TO COUNTIES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Aid Grants to Counties provided for expenditures totaling 1256701300
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
1256701300
1256701300
EXPENDITURES
Regular Operating Expenses
Capital Outlay
Excess of Funds Available over Expenditures
325000000
931701300
1256701300
3 9 250 317 000 013 00 00
12 567 013 00
00
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
1456700000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expen
ditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
EXPENDITURES
Regular Operating Expenses
Capital Outlay
Excess of Funds Available over Expenditures
11567 00000 11567 00000
3000 00000 3000 00000
14567 00000 14567 00000 s
5250 00000 5250 00000
9317 00000 9317 00000
14567 00000 14567 00000 00 s
00
00
00
00ra
192
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 pre
sented in unit rtort provided for expenditures totaling 74683848600 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
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
ESRP Case Services
SSISupplement Benefits
AFDC Benefits
Local Services Benefits Payments Grants
Grants to Counties for Social Services
Contract with Vocational Rehabilitation
Community Facilities
Contract for the Purchase of Clotting Factor
for the Hemophilia Program
Contract with the Affirmative Industries
Institutional Repairs and Maintenance
Contract with Emory University for Arthritis
Research
Grant for Epilepsy Program
Grant to Grady Hospital for Cystic Fibrosis
Program
Contract for Scoliosis Screening
Menninger Group Homes
BUDGETED
26749801200
43584153900
4106095600
26435327100
41821941717
3808677919
OVER
UNDER
314474100
1762212183
297417681
74440050700 72065946736 2374103964
243797900 136423198 107374702
74683848600 72202369934 S 2481478666
11762033900 11568377360 193656540
7643379400 7220083209 423296191
339689200 321038984 18650216
9302500 5983262 3319238
160354000 136321905 24032095
173145800 156364354 16781446
1554235400 1506530454 47704946
561127800 551071061 10056739
352189500 322375442 29814058
8502151600 8328179648 173971952
157431300 144290442 13140858
111135000 102866526 8268474
215657100 208467456 7189644
387900000 387900000 00
486952000 440102532 46849468
48557200 45993062 1 2564138
78410900 37978982 40431918
231487600 204357226 1 27130374
559361000 389276356 170084644
30153000 29931914 221086
25092400 18388925 6703475
3984955000 3957993911 26961089
49312300 35279914 14032386
19704200 19704200 00
1770201000 1762571472 7629528
10203800 8638419 1565381
48175500 47913413 i 262087
14754100 13885093 869007
31212300 31212262 38
23900000 23900000 00
1911086400 1510683598 400402802
7500000 3645094 3854906
350000 00 350000
20196579700 19419724824 776854876
6730893700 6713190967 17702733
5035027500 5008160411 26867089
407500000 407468772 31228
10000000 10000000 00
11000000 11000000 00
15500000 15500000 00
21000000 21000000 00
6500000 6500000 00
4200000 4200000 00
11500000 11499982 18
37600000 37600000 00
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 Georgia Advocacy Office Inc
Grant for Teenage Pregnancy Prevention Program
Contract Cancer Research at Emory
Contract MaconBibb County Hospital Authority
Grants to Counties for Metabolic Disorders
Screening and Testing
Payments to DMA
Contract with Housing Alternatives
Contract with Auditory Educational Clinic
Contract with RCW Industries Inc
Excess of Funds Available over Expenditures
BUDGETED
21500000
25000000
11500000
550000000
4500000
293846500
7000000
7800000
14300000
ACTUAL
21500000 S
24999793
11500000
550000000
OVER
UNDER
4251052
241526560
7000000
7800000
14300000

00
207
00
00
248948
52319940
00
00
00
74683848600 72090028837 2593819763
S 112341097 112341097
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 98441600 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
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Postage
Excess of Funds Available over Expenditures
i 56256400 56256400 00
36853500 30013350 6840150
5331700 4647325 684375
98441600 90917075 7524525
68846300 66206051 2640249
4018400 3605214 413186
500000 490945 9055
260000 129128 130872
2100000 1691065 408935
8047400 8047320 80
2637300 2207923 429377
11332200 7876268 3455932
700000 696273 3727
98441600 90950187 7491413
S 33112 33112
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 46224921700
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be
sur arized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
31420946300
3845169000
10916894500
31276572500
4078323436
10579695840
144373800
233154436
337198660
4618 3009800 4 5934591776 248418024
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Authority Lease Rentals
Utilities
Postage
Grants to CountyOwned Detention Centers
Drug Abuse Contracts
Day Care Centers for the Mentally Retarded
MR Day Care Center Motor Vehicle Purchases
Supportive Living Staff
Supportive Living Benefits
Georgia State Foster Grandparent
Senior Companion Program
Community Mental Health Center Services
Project Rescue
Project ARC
Project Friendship
Group Homes for Autistic Children
Uniform Alcoholism Projects
Child Care Benefits
Community Mental Retardation Staff
Community Mental Retardation
Residential Services
Lumpkin Area Individual Living Inc
Institutional Repairs and Maintenance
Excess of Funds Available over Expenditures
41911900
46224921700
410984097
46345575873
24996031900 24968536536
2849066800 2786676919
59736600 57350890
76819100 76711209
6345000 5702481
186829300 184223957
217188900 215811155
47049700 45686988
244735100 227604692
379462500 358383730
164991700 153654856
246475200 240700000
1515371300 1487560371
21422100 21252018
203052000 194322815
98065600 97938103
5476768400 5429161355
62301700 61904690
147877700 145512714
578157200 561806283
55192000 55191934
6578504700 6322769317
30575200 30575200
19679400 19679400
25744200 24469000
28032400 27946017
276244300 274685145
1600000 1564600
330779800 332500984
1218341900 1213971451
2680000 2637903
79800000 77599694
369072197
120654173
27495364
62389881
2385710
107891
642519
2605343
1377745
1362712
17130408
21078770
11336844
5775200
27810929
170082
8729185
127497
47607045
397010
2364986
16350917
66
255735383
00
00
1275200
86383
1559155
35400
1721184
4370449
42097
2200306
S 46224921700

45704092407
520829293
S 641483466
The above comparison indicates that Community Mental Retardation Staff was overspent in the amount of 1721184
overexpenditure is in violation of Section 54 of the Amended Appropriations Act of 19841985STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
195
BY SPENDING UNITS
INDUSTRY AND TRADE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Industry and Trade as presented on page 20 of unit report provided
for expenditures totaling 1881341600 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
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
Contract Georgia Association of Broadcasters
Southern Center for International Studies
Contract Lanier Regional Committee
Excess of Funds Available over Expenditures
OVER
UNDER
1192537600 1188457800 4079800
688804000 689402748 1877860548 598748
1881341600 S S 3481052
464217900 S 452424217 11793683
73522700 73494706 27994
29510000 30158445 648445
1300000 1262284 37716
30865000 30873013 8013
6366900 6003036 363864
9732500 9726727 5773
26908500 26770753 137747
15943900 15997332 53432
19135000 19194806 59806
14000000 14002964 2964
13000000 13000000 00
128300000 127931413 368587
273500000 273500000 00
614439200 614439200 00
5000000 5000000 00
2500000 2500000 00
5000000 5000000 00
2000000 2000000 00
137200000 137200000 00
5150000 5150000 00
2500000 2500000 00
1250000 1250000 00
1881341600 S 1869378896 8481652 s 11962704
S 8481652
The above comparison indicates that Travel was overspent in the amount of 648445 Publications and Printing were
overspent in the amount of 8013 Telecommunications were overspent in the amount of 53432 Per Diem Fees and Contracts
were overspent in the amount of 59806 and Postage was overspent in the amount of 2964 These overexpenditures are in
violation of Section 54 of the Amended Appropriations Act of 19841985STATE UMITS
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 in unit report provided for expendi
totaling 2386462700 A comparison of anticipated funds available and budgeted expenditures to actual funds avail
tures totaling
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
2162078500 S
55095200
169289000
2386462700
OVER
UNDER
2162078500
45122928
170676458
2377877886 S
00
9972272
1387458
8584814
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
2386462700
2394552
2380272438
2394552
6190262
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Evidence Purchased
Utilities
Postage
Alcohol Analyzers
Excess of Funds Available over Expenditures
1435793600
189757900
50919300
77610500
8987900
52341200
242304200
66589500
90371400
5814000
103456200
36695000
9048000
7054000
9720000
2386462700

1434021873
170053592
47587370
77490260
8476980
51394157
240303069
66192400
89765200
3885115
103355664
36605874
8148821
7033239
9720000
2354033614
26238824
1771727
19704308
3331930
120240
510920
947043
2001131
397100
606200
1928885
100536
89126
899179
20761
00
32429086
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
ing 349917709 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
totaling 349917709 A compar
expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Court Operations
Appellate Court Reports
Excess of Funds Available over Expenditures
307201600 42716109 349917709 307201600 42716109 349917709 313543736 10412503 323956239 198 61 259 2i9 00 00 00
333377709 16540000 349917709 33973 27497 61470
6147 0
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
COURT OF APPEALS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Court of Appeals as presented on page 14 of unit report provided for expenditures
totaling 339097000 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
333797000 333797000 00
5300000 5736696 436696
339097000 339533696 s 436696
339097000 332630644 6466356
6903052 6903052
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 20 of unit report provided for expenditures
totaling 2564992700 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
Operation of the Courts
Prosecuting Attorneys Council
Sentence Review Panel
Council of Superior Court Judges
Judicial Administrative Districts
Habeas Corpus Clerk
Excess of Funds Available over Expenditures
25 58388200 00 6604500 25 58388200 5203899 43703529 00 5203899 37099029
25 64992700 26 07295628 42302928
24 35770300 49871300 24 45766060 52416019 9995760 2544719
11076300 10033209 1043091
5554700 5449830 104870
60676600 60676600 00
2043500 1109327 934173
25 64992700 25 75451045 31844583 S 10458345
31844583
The above comparison indicates that Operation of the Courts was overspent in the amount of 9995760 and
Prosecuting Attorneys Council was overspent in the amount of 2544719STATE UMITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
CONTINUING JUDICIAL EDUCATION INSTITUTE OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Institute of Continuing Judicial Education as presented on page 18 of unit report
provided for expenditures totaling 32030400 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
Institutes Operations
Georgia Magistrate Courts Training Council
Excess of Funds Available over Expenditures
s 26392400 959000 4679000 26392400 433576 4678359 00 525424 641
9 32030400 31504335 526065
25724900 6305500 25199193 6304859 525707 641
32030400 31504052 526348
S 283 s 283
JUDICIAL SYSTEM
JUDICIAL COUNCIL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Judicial Council as presented on page 16 of unit report provided for expenditures
totaling 60367300 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
Other Revenues Retained
EXPENDITURES
Council Operations
Payments to Judicial Administrative
Districts for Case Counting
Board of Court Reporting
Excess of Funds Available over Expenditures
55414800 4952500 60367300 S S s 55414800 2529423 57944223 47536093 6500000 3891123 57927216 17007 00 2423077
s S 2423077
47558000 6500000 6309300 21907 00 2418177
s 60367300 2440084
S 17007
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 10116800 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
OVER
UNDER
10116800 10116800 8476011 1640789 S 00
10116800 1640789 ltfflJS
STATE 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
The total approved budget for the Council of Juvenile Court Judges as presented on page 16 of unit report provided
for expenditures totaling 69722500 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
Excess of Funds Available over Expenditures
14496800 53725700 1500000 697 22500 S S 14496800 47178710 1285900 62961410 61968982 992428 00 6546990 214100 6761090
69722500 7753518 992428
LABOR DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Labor as presented in unit report provided for expenditures totaling
10037736100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expen
ditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
407532000
9317403500
312800600
407532000
6156648585
400356029
00
3160754915
87555429
10037736100
6964536614 3073199486
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 JTPA
WIN Grants
Excess of Funds Available over Expenditures
00 23563771 23563771
10037736100 6988100385 3049635715
5613709900 4645537914 968171986
778322500 550102332 228220168
128698500 79509736 49188764
5010000 4276757 733243
2048000 912602 1135398
105356400 59299277 46057123
213776700 110879011 102897689
242662000 207958636 34703364
133929600 119438293 14491307
1658839200 151854183 1506985017
45000000 40800000 4200000
1087599400 976482216 111117184
22783900 10037736100 20644003 6967694960 2139897
3070041140
20405425 20405425
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
LAW DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Law as presented on page 14 of unit report provided for expenditures
totaling 574022300 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
Books for State Library
OVER
UNDER
Excess of Funds Available over Expenditures
520716500 5 520716500 00
53305800 53305818 18
574022300 s 574022318 S 18
458145500 456937216 1208284
28416800 28350035 66765
11600000 11612487 12487
3720000 3469022 250978
2764000 2749544 14456
15009200 14841674 167526
31460700 31460600 100
9871100 9865987 5113
5935000 5930902 4098
7100000 5740 22300 s s 7095915 572313382 1708936 4085
s 1708918
1708936
The above comparison indicates that Travel was overspent in the amount of 12487 This overexpenditure is in violation
of Section 54 of the Amended Appropriations Act of 19841985STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
MEDICAL ASSISTANCE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Medical Assistance as presented in unit report provided for expendi
tures totaling 89016602700 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
23040470000
60142712700
2254228600
23040470000
50387558644
2336788892
00
9755154056
82560292
35437411300
75764817536 9672593764
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Postage
Medicaid Benefits
Payments to Counties for Mental Health
Audit Contracts
Medicaid Benefits Reserve 1983
Medicaid Benefits Reserve 1984
Payments to Counties for Mental Health
Reserve 1983
Payments to Counties for Mental Health
Reserve 1984
Excess of Funds Available over Expenditures
3579191400
4089535471
510344071
890 166 027 00 s 798 543 530 07 91 622 496 93
6 143 911 00 6 153 063 04 9 152 04
329 027 00 283 308 92 45 718 08
114 725 00 90 794 B4 23 930 36
44 100 00 30 755 35 13 344 65
26 670 00 25 490 97 1 179 03
5 369 58 7 00 5 319 846 10 49 740 9 0
811 613 00 811 598 46 14 54
236 806 00 225 522 15 11 283 3 5
10 800 238 00 10 333 322 64 466 915 36
70 500 00 142 451 59 71 951 59
745 049 925 00 619 389 838 44 125 660 086 56
10 385 150 00 9 138 997 67 1 246 152 3 3
891 500 00 731 958 72 159 541 28
6 125 620 00 208 420 21 6 334 040 21
101 320 233 00 90 892 453 09 10 427 779 91
15 000 00 7 563 84 t 7 436 16
2 431 166 422 027 00 00 1 745 53 636 005 538 626 171 358 26 67 40 794 795 74
890 145 160 855 33
53 538 358 40
The above comparison indicates that Personal Services were overspent in the amount of 915204 and Postage was over
spent in the amount of 7195159 These overexpenditures are in violation of Section 54 of the Amended Appropriations Act
Of 19841985STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
OFFENDER REHABILITATION 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 Offender Rehabilitation A Budget as
presented on page 24 of unit report provided for expenditures totaling 2332997600 A comparison of anticipated funds
available and budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Utilities
County Subsidy
County Subsidy for Jails
Court Costs
Central Repair Fund
Grants for County Workcamp Construction
Local Jail Equipment Grants
Grants for Local Jails
Payments to Georgia Correctional Industries
Excess of Funds Available over Expenditures
2261584700 2261584700 00
71412900 68256832 3156068
2332997600 2329841532 3156068
913285400 S 908981514 4303886
76721000 75422956 1298044
34068000 34026145 41855
7360000 6200017 1159983
4329000 4175842 153158
113699100 116671368 2972268
99743800 99683543 60257
31139800 29625420 1514380
94465500 89110022 1 5355478
4410000 4409087 913
676750000 676087450 662550
20515500 10584000 9931500
35080000 35003926 76074
55000000 54804432 195568
69000000 60563644 8436356
5000000 5000000 00
40000000 39807259 192741
52430500 52430500 00
5 2332997600 S 2302587125 27254407 S 30410475
S 27254407
The above comparison indicates that Computer Charges were overspent in the amount of 29
is in violation of Section 54 of the Amended Appropriations Act of 19841985
This overexpenditure
STATE 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 25 of unit report provided for expenditures totaling
13865547900 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expen
ditures 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
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
expenditure is in violation of Section 54 of the Amended Appropriations Act of 19841985
13490074400 S 13490074400 00
102374900 64877129 37497771
273098600 249840092 23258508
13865547900 13804791621 60756279
00 7256624 7256624
13865547900 13812048245 53499655
9386428100 9338173801 48254299
1775881300 1736807044 39074256
9697800 6501064 3196736
44100000 44092641 7359
10143000 10121595 21405
166275300 160320201 5955099
3830000 2807236 1022764
24403000 24309600 93400
99610600 97861906 1748694
70453900 42349208 28104692
183485500 181737878 1747622
44000000 44000000 00
662365000 636736989 25628011
229660000 221688418 7971582
118170000 109402214 8767786
91050000 83062571 7987429
941946400 966888589 24942189
4048000 4047900 100
13865547900 13710908855 154639045
101139390 101139390
ises were overspent in the amount of 249421 89 This over
STATE 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
Th total aooroved budget for the Probation Field Operations of the Department of Offender Rehabilitation E Budget
as present on pagele ofunit report provided for expenditures totaling 53064785700 A comparison of anticipated
funls available anlbudgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
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
Excess of Funds Available over Expenditures
s 2736587500 27 36587500
328198200 3 31180428
3064785700 30 67767928
2585475300 25 79474716
80690300 70298807
48458500 42170528
23058200 23002840
9820000 8670865
20769000 20177103
18763200 10260220
68724000 67514346
39240000 37207408
3210000 3057313
138100000 1 38100000
28477200 26362998
30647 85700 3026297144
S 41470784
00
2982228
2982228
6000584
10391493
6287972
55360
1149135
591897
8502980
1209654
2032592
152687
00
2114202
38488556
41470784
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 16 of unit report provided for
diures totaling 1152463100 A comparison of anticipated funds available and budgeted expenditures to actual funds
expenditures totaling
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
t UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
County Jail Subsidy
Excess of Funds Available over Expenditures
1152071800 1152071800 00
391300 391404 104
s 11 52463100 1152463204 104

s 931829400 923970233 7859167
26878800 26600121 278679
38411800 36880557 1531243
5000000 4928173 71827
4268000 4239496 28504
10111500 10106632 4868
17878200 17005854 872346
63231300 63231233 67
28455200 27273181 1182019
6539100 5670460 868640
19859800 1152463100 S 18123250 1138029190 14434014 1736550
I 14433910
14434014
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PERSONNEL BOARD STATE MERIT SYSTEM OF PERSONNEL ADMINISTRATION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Personnel Board Merit System of Personnel Administration as presented in
unit report provided for expenditures totaling 20882750400 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
REVENUES

Appropriation Allotments
State Funds
Other Revenues Retained
250000
20882500400
250000
20959792920
20882750400 20960042920
00
77292520
77292520
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Postage
Health Insurance Claim Payments
Excess of Funds Available over Expenditures
3379966815
8379966815
208 82750400 293 40009735 84 57259335
4 30271400 4 09666468 20604932
10209700 9791893 417807
5967800 5844279 123521
18491600 18448252 43348
6174100 6144212 29888
1 40020000 1 35216634 4803366
66232700 65928096 304604
12014500 9908273 2106227
19 81762600 18 10942091 1 70820509
16606000 16605990 10
181 95000000 82750400 s 147 172 54459184 42955372 34 40540816
208 36 39795028
120 970 54363 s 120 97054363
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 in unit report provided for expenditures
totaling S69218679 J0 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
5900113900
812063100
208959000
6921136000
5900113900
330326990
199369841
6429810731 491325269

00
481736110
9589159
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
731900
6921867900
9226133
8494233
6439036864 482831036
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Postage
Conviction Reports
Peace Officers Training Grant
Driver License Processing
Highway Safety Grants
Excess of Funds Available over Expenditures
4140231900
702171600
22836400
418888500
65622100
123347600
237834800
10881200
73366500
50910500
4060000
63931500
21120000
193028500
81600000
712036800
6921867900
41 163 795 12
6 895 135 86
184 775 17
4 185 801 44
605 182 96
1 227 451 12
2 288 863 79
104 10 5 14
707 994 49
453 419 35
40 577 10
580 893 50
206 422 75
1 884 406 10
754 135 80
2 617 566 42
23852388
f 12658014
4358883
308356
5103804
602488
8948421
470686
2567051
5568565
2290
5842150
477725
4587890
6186420
450280158
6390052611 z
48984253
531815289
48984253
PUBLIC SERVICE COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Public Service Commission as presented in unit report provided for expenditures
totaling 531160800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
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
Excess of Funds Available over Expenditures
501287000 479087800 22199200
29773800 30380517 606717
100000 00 100000
531160800 s 509468317 21692483
366909800 342673885 24235915
22749600 19374364 3375236
13438600 12004860 1433740
6470000 6469614 386
2012400 1488888 523512
2150000 2149641 359
13401900 12785158 616742
21370000 21194562 175438
9408500 9145720 262780
73250000 73215152 34848
5 531160800 s 500501844 8966473 30658956
8966473
STATE UNITS 207
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
REVENUE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Revenue as presented in unit report provided for expenditures totaling
4796052000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
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
s 4411252000 4400333300 S 10918700
384800000 386403792 1603792
4796052000 S 4786737092 9314908
2728590100 2708915515 19674585
139675100 139350782 324318
110679400 107692773 2986627
20471500 22065896 1594396
157656800 153222464 4434336
82924700 78711122 4213578
734292400 696025310 38267090
139114900 136875664 2239236
51130500 49592575 1537925
15500000 14855107 644893
129250000 129250000 00
123500000 123171056 328944
110000000 110000000 00
33860000 33859987 13
219406600 217312096 2094504
s 4796052000 S 4720900347 65836745 S 75151653
658 36745
The above comparison indicates that Motor Vehicle Equipment Purchases were overspent in the amount of 1594396 This
overexpenditure is in violation of Section 54 of the Amended Appropriations Act of 19841985
SECRETARY OF STATE
A SECRETARY OF STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Secretary of State A Budget as presented in unit report provided for expendi
tures totaling 1576066200 A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
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
Election Expenses
Postage
Excess of Funds Available over Expenditures
1542069500 1542069500 00
15495700 20132741 4637041
18501000 14813627 3687373
1576066200 1577015868 949668
f 932273800 5 930020929 2252871
140752200 137404092 3348108
18507400 17949840 557560
17295200 17198630 96570
34919300 34050789 868511
19723700 19260023 463677
54559200 54254371 304829
174669000 173990633 678 36 7
28399800 27738940 660860
46937300 45021612 1915688
80000000 78528242 1471758
28029300 27769853 1563187954 259447
1576066200 12878246
13827914 13827914
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
SECRETARY OF STATE
B REAL ESTATE COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
tures to actual funds available and expenditures may be summarized as follows
OVER
FUNDS AVAILABLE BUDGETED ACTUAL UNDER
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
98706500 98706500 S 00
580600 580635 35
s 99287100 S 99287135 35
60649900 58279451 2370449
10299600 9653857 645743
1250000 980131 269869
2700000 2697020 2980
2600000 2479275 120725
515000 420746 94254
7942600 7901263 41337
3780000 3780000 00
1800000 1653340 146660
7750000 99287100 S 8127203 95972286 3314849 377203
s s 3314814
3314849
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
The above comparison indicates that Per Diem Fees and Contracts overspent in the amount of 377203 This over
expenditure is in violation of Section 54 of the Amended Appropriations Act of 19841985
SPORTS HALL OF FAME BOARD GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The Georgia Sports Hall of Fame Board did not submit a budget for approval to the Office of Planning and Budget
SUBSEQUENT INJURY TRUST FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The Subsequent Injury Trust Fund did not submit a budget for approval to the Office of Planning and BudgetSTATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
TRANSPORTATION DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Transportation as presented in unit report provided for expenditures
ing 5148007775790 A comparison of anticipated funds available and budgeted expenditures to actual funds avail
totali
able 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
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
40700780400
38230912797
10946692498
40682280400
57754152849
18652012042
SI
OVER
UNDER
18500000
19523240052
7705319544
8 9878385695 S 117088445291 27210059596
58129390095
36007660214 22121729881
S 148007775790 153096105505 50 88329715
14819270200 S 14177275671 6 41994529
8276120924 4977862852 32 98258072
168234423 140088953 28145470
259600000 232265496 27334504
88364399 75754409 12609990
1389450774 1172378114 2 17072660
272259666 202774852 69484814
108711600 108252848 458752
168195948 162164840 6031108
2061858676 1535975491 5 25883185
112286938608 69198232788 1430 88705820
2445228900 2445228876 24
3864585600 3843602861 20982739
998609922 490817643 5 07792279
40000000 39998604 1396
70000000 67352601 2647399
112459600 107735293 4724307
15000000 15013068 13068
32919600 12417994 20501606
529966950 407927391 S 99413120645 53682984860 1 22039559
S 148007775790 485 94655145
536 82984860
The above comparison indicates that Capital Outlay Airport Approach Aid was overspent in the amount of 13068
overexpenditure is in violation of Section 54 of the Amended Appropriations Act of 19841985STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
VETERANS SERVICE STATE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Department of Veterans Service as presented in unit report provided for
expenditures tolling 51633911400 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
BUDGETED
1320534500
313376900
00
ACTUAL
1320534500
309674559
01
OVER
UNDER
lfi33911400 1630209060
00
3702341
01
3702340
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
Operating ExpensePayments to Central
State Hospital
Operating ExpensePayments to Medical
College of Georgia
Regular Operating Expenses for
Projects and Insurance
Excess of Funds Available over Expenditures
341761200 332926532 88 34668
4602700 4551001 51699
8070000 7329473 7 40527
1400000 1398355 1645
2000000 1988836 11164
7014900 6999897 15003
50000 46530 3470
19120400 19081506 38894
6310600 6116123 1 94477
714000 695320 18680
3190000 3181838 8162
839828300
380457600
19391700
16 33911400 5
839828300
374892024
16158236
00
5565576
3233464
1615193971 5
15015089
18717429
15CL15089
WORKERS COMPENSATION STATE BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Board of Workers Compensation as presented on page 14 of unit report provided
xpehditures totaling 5493389300 A comparison of anticipated funds available and budgeted expenditures to actual
for expenditures totaling
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
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
Excess of Funds Available over Expenditures
489381800
4007500
4933 893 00
i 3909 920 00
89 8 36 0 0
53 500 00
13 000 00
61 600 00
7 250 00
180 338 00
417 539 00
80 455 00
45 955 00
74 500 00
S 4933 893 00
89987620
8766377
5339737
1281300
6150284
679150
18018110
41509476
7878522
4408156
7420168
OVER
UNDER
489381800 S
3968265
493350065 Sz
491438900 SJ
1911165 S
00
39235
1004380
217223
l 10263
f 18700
1 9716
1 45850
15690
244424
166978
187344
29832
1950400
1911165SECTION III
REPORT OF THE STATE AUDITOR OF GEORGIA
AIL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIAGENERAL COMMENTS 215
INTRODUCTION
Section III of the annual report of the State Auditor reports on the financial operations of all units of the
University System of Georgia for the fiscal year ended June 30 1985
FINANCIAL CONDITION
The Combined Balance Sheet of all units of the University System of Georgia as presented on pages 228 and 229 shows
there was an unreserved fund balance surplus in the Budget Funds of 60432751 at June 30 1985 Budget Funds include
Resident Instruction Fund other Organized Activities and Unexpended Plant Fund This unreserved fund balance surplus
of 560432751 together with the uncommitted Regents Scholarship Fund of 1013723 is due to the Board of Regents of the
University System of Georgia for transmittal to the Department of Administrative Services Fiscal Division
The combined fund balances of Auxiliary Enterprises were 4268775800 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 1985 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 149128771974 at June 30 1985 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 1985 for Resident Instruction Fund Other Organized Activities Unexpended plant Fund and Auxiliary
Enterprises is as follows
FUNDS AVAILABLE
REVENUES
Allotments from Board of Regents of
the University System of Georgia
State Funds
Other Revenues Retained
Gifts and Grants
Other
Total Revenues
CARRYOVER FROM PRIOR YEAR
Transfers from Fund Balances
Reserved
Unreserved
Total Funds Available
EXPENDITURES
Personal Services
Operating Expenses
Capital Outlay
Other
59389833400
19971593373
34506356607
BUDGET
FUNDS
59389833400
19885093373
28600838539
113867783380 107875765312
1537185218
1506853432
300349394
00
SlilSjjllSjijOlO lt081J6114 7g6
78651261516 75382006941
31479327257 28990128832
2043361444 2043361444
1204443703 1204443703
113378393920 107619940920
3533428110 556173786
AUXILIARY
ENTERPRISES
86500000
5905518068
5992018068
1236835824
1506853432
i7J35J707324
3269254575
2489198425
00
00
5758453000
2977254324
Excess of Funds Available over Expenditures
116911822030 108176114706 8 735707324
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 66 and 67 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 113300094800GENERAL COMMENTS
r n PROVED BUDGET TO TOTAL trnDSQiyEJOSS oontinued
C9rZsIdvlTudnres to actual funds avUbX an
all units cf the University System of Georgia may be summarized as follows
FDNDS 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
ACTUAL
OVER
UNDER
59389833400 59389833400
539a0261400 48485931912 j 54 243 294 88
113300094800 107875765312 15424329488
00
300349394
300349394
SI13300094800 SI08176114706 1 51 239 800 94
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
Research Consortium
Residency Capitation Grants
Student Preceptorships
Capital Outlay Eugene Talmadge Memorial
Hospital Renovations
Capital Outlay Georgia Radiation Therapy
Center Planning Funds
Excess of Funds Available over Expenditures
65698362400
11053047800
21624473400
10782317500
2928011700
31678100
30133100
24239800
104004600
100626400
211042600
350000000
183700000
13457400
150000000
15000000
65140266395 558096005
10241740546 811307254
20369526901
8620601931
2043361444
31705282
30135539
24087183
104007755
93392079
210333231
349999996
183700638
12082000
150000000
15000000
11254946499
12161715569
884650256
27182
2439
152617
3155
7234321
709369
04
638
1375400

1
1
1
1
00
00
SI 13300094800 SI07619940920 15680153880
a 556173786 s 556173786
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 Office of Minority Business Enterprise was overspent in the amount of 27182
Special Desegregation Programs were overspent in the amount of 2439 Agricultural Research was overspent in the amount
of 3155 and Residency Capitation Grants were overspent in the amount of 638 These overexpenditures are in violation
of Section 54 of the Amended Appropriations Act of 19841985
comparison of approved budget to total funds available and expenditures by units of the University System of Georgia
is presented on pages 304 through 348 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 guoted as
follows
GRADUATE INSTITUTIONS
GEORGIA INSTITUTE OF TECHNOLOGY
RESTRICTED FUNDS
Many of the deficit balances represent expenditures made in June 1985 on which reimbursement from the grantor had not
been secured However in several instances the deficit represents expenditures made over a Ion 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
GENERAL COMMENTS
AUDIT FINDINGS continued
GRADUATE INSTITUTIONS continued
GEORGIA INSTITUTE OF TECHNOLOGY continued
PRIOR YEAR
MISAPPROPRIATED FUNDS PHYSICAL PLANT DEPARTMENT
The audit report for the year ended June 30 1984 noted that an investigation was performed by the internal auditing
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 her position with the Institute As a result of this investigative audit 329032 due to this employee for
accrued leave was withheld as partial reimbursement leaving a remaining balance of 138413 In the year under review
the Institute received 138413 as reimbursement from the individual involved
INVENTORY OF EQUIPMENT
The audit report for the year ended June 30 1984 noted that the equipment inventory records were reconciled with
the results of a physical count of equipment inventory performed by property control 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 In the year under review the internal auditing department of the
Institute determined that the prior year increase was overstated by a net amount of 568282132 This amount is included
in the net adjustments and disposals of equipment of 1265052831 in the year under review The remaining 696770699
representing other adjustments and disposals of equipment for the year under review has not been satisfactorily reconciled
due to delays caused by the new accounting system and deficiencies in internal controls that existed with regards to
equipment inventory Greater emphasis should be placed in this area of accounting by the Institute
OVERPAYMENT OF SALARIES
The audit report for the year ended June 30 1984 stated that the Institute had 406601 in accounts receivable
representing unresolved salary overpayments In the year under review all of the salary overpayments were collected
GROUP INSURANCE SYSTEM
The audit report for the year ended June 30 1984 noted that 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
is made that insurance premiums received from employees retirees employees on leave and peripheral departmental employees
are consistent with premiums paid for those individuals In the year under review internal controls were established to
ensure that insurance premiums received from third parties are reconciled on a continuing basis with insurance premiums
paid
CURRENT YEAR
CHANGE IN ACCOUNTING SYSTEM
On July 1 1984 the Georgia Institute of Technology implemented a new integrated financial software package designed
to meet its accounting and reporting needs This automated accounting system should have been designed to provide informa
tion required for management and financial reporting purposes as required by generally accepted accounting principles and
reporting standards applicable to colleges and universities However problems within the new accounting system have
caused major weaknesses to occur in various internal control systems utilized by the Institute The following comments
relate to some of the problem areas and include recommendations for improvement of internal controlsGENERAL COMMENTS
AUDIT FINDINGS continued
GRADUATE INSTITUTIONS continued
GEORGIA INSTITUTE OF TECHNOLOGY continued
CURRENT YEAR continued
CASH MANAGEMENT
During the year under review operation of the new accounting system caused many problem relative to the ban
reconcrliation process and internal control over cash These deficiencies include the following
base the reconciliations
2SSJS Psrhese SSSSSX
Snouts checks being returned by bank for nonsufficient funds
3 book errors and bank errors drsclosed through the bank reconciliation process were carrred as
reconciling items for extended periods of time
4 Numerous checks have been outstanding for a period of over six months Outstanding checks should
be examined periodically and stale checks should be voided
5 voided checks were often incorrectly processed on the books
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 accounting control systems and confusion of automated accounting records
create a situation where theft or embezzlement is possible and would not be readily detected
JOURNAL VOUCHERS
Problems with the new accounting system included a lack of training and understanding of the system by employees
which resulted in an extremely large number of user generated journal vouchers during the year under review Many of these
ournal vouchers were necessary to correct previous journal vouchers that had been recorded in error by the Institute It
was not uncommon to find several ournal vouchers correcting or attempting to correct the same transaction
Strict internal controls should be implemented by the Institute to ensure that all journal vouchers are reviewed for
correctness and documentation by appropriate personnel prior to recording them in the financial records
STATISTICAL SAMPLE RESULTS
As 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 nonpersonal
services expenditure transactions for the fiscal year ended June 30 198S The results of this sample disclosed 45 monetary
errors out of 598 transactions examined The following types of errors occurred
1 voucher packages were missing to support the expenditure transactions
2 Expenditure transactions were charged to the wrong State object code classification
3 Prepayments of library expenses were made without receipt of services
4 Sales taxes were paid on invoices
Each and every case of misclassification of an expenditure causes a direct substantive monetary error of overstatement
or understatement as the case may be to the account balance of the erroneous account Also there exists an underlying
but indirect misstatement of the account balance which should have been charged
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 transaction 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 32368000 in
transactions which are in error by any amount out of a total population amount of S473597988 for the fiscal year ended
June 30 1985
Based upon the 45 monetary errors discovered an evaluation of the sample has been computed and the revised reliabil
ity 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 audit sample evaluation
routine Conseguently there is a 95 probability that the population described above would contain an estimated
5 580 430 93 in expenditure payments which are in error by any amount Moreover there is a 95 probability that the trueGENERAL COMMENTS
AUDIT FINDINGS continued
GRADUATE INSTITUTIONS continued
GEORGIA INSTITUTE OF TECHNOLOGY continued
CURRENT YEAR continued
STATISTICAL SAMPLE RESULTS continued
value of this estimate could be as much as 711422775 which amount is the adjusted upper precision limit of the
estimate
As a part of our audit the stratified monetary precision sample was also used to test compliance with the system of
internal control at the Institute The results of this sample disclosed 100 compliance deviations out of the 598 transac
tions examined Compliance deviations are individual transactions which were not processed in accordance with the system
of internal control represented by the Institute as being in existence and also as being fully functional The following
types of compliance deviations occurred
1 Expenditure transactions were charged to the wrong State object code classification
2 The expenditure was not properly documented with a valid purchase order Many vouchers were
supported only with encumbrance authorizations
3 There was a question of validity of goods received or services received without an original in
voice Some payments were made from photocopies of invoices and statements which could cause
duplicate payments
4 Many invoices were dated prior to the supporting purchase order This indicates that goods were
ordered prior to getting the proper authorization through established purchase order procedures
5 Until April 1985 vouchers did not contain proper remittance information to reflect proper
accounting distribution of amounts paid
Based upon the 100 compliance deviations as described above an evaluation of the sample has been computed and the
revised probability statement is as follows There is a 95 probability that the population of 6473597988 would con
tain an estimated 1163917985 in transactions which are not in compliance with the system of internal control and that
additionally this figure could be as much as 1468598748 for the year ended June 30 1985 which figure is the adjusted
upper precision limit of the estimate
SUMMARY
We believe that the errors found in our sample as a result of this audit and other substantive tests performed provide
material evidence of serious accounting deficiencies and inadequacies which exist in the Institutes administrative pro
cedures and internal accounting controls We do not feel that sufficient evidential matter was obtainable during the
course of our audit to enable the Department of Audits to render an opinion on the financial transactions of the Georgia
Institute of Technology for the period under review
Management should act immediately to initiate appropriate action necessary to correct problems associated with the
automated accounting system to strengthen internal accounting controls and to establish any administrative procedures
necessary to assure that assets are safeguarded against loss from unauthorized use or disposition Systems implemented
should ensure that transactions are executed in accordance with managements authorization and recorded properly to permit
the preparation of auditable financial statements in accordance with generally accepted accounting principles
GEORGIA STATE UNIVERSITY
LOAN FUNDS
In the year ended June 30 1985 an adjustment of 1286064 was made to the National Direct Student Loan Fund This
adjustment was approved by the U S Department of Education and was necessary to balance general ledger controls with
subsidiary student notes receivable records Periodic reconciliation of subsidiary records to general ledger controls is
imperative to insure accurate financial reportingGENERAL COMMENTS
AUDIT FINDINGS continued
GRADUATE INSTITUTIONS continued
MEDICAL COLLEGE OF GEORGIA
AGENCY FUNDS PRIVATE TRUST
ACCOUNTS RECEIVABLE
On June 30 1985 the Private Trust Funds had 637724 in accounts receivable which consisted of overpast of
various accounts It is a violation of the trust relation to expend monies held for third parties for purposes other than
those debated by the party for who the funds are held Individuals responsible for proper expenditures of trust
funds may become personally liable
UNIVERSITY OF GEORGIA
RESTRICTED FUNDS
Many of the deficit balances represent expenditures made in June 1985 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
m the audit reports for prior years it has been suggested that records be maintained to reflect unccllected resources
available for each grant at any time and that reimbursements for expenditures be secured from each grantor promptly In
the year under review no changes were made in the record keeping as suggested
SENIOR COLLEGES
ALBANY STATE COLLEGE
PRIOR YEARS FINDING
UNEXPENDED PLANT FUND
in the audit report for the year ended June 30 1977 the following comment was made
it was noted that 5917784 was reserved for student loans by the College The money lojnto
cSoiectYuttandfngenoS undsshouiTbruLoloperunexpended Plant Fund purposes
only
The audit report for the year ended June 30 1984 stated that 562572 had been collected and in the year under
review 48246 was collected leaving a balance of 806966 to be collected
DEFERRED FEES
Audit reports of prior years have called attention to the fact that some student fees have been deferred and have
recommended that legal means be used to collect the outstanding balances At June 30 1985 student fees outstanding
amounted to M6101336 as shown on Schedule 2 of unit report and of this amount 26941693 was not covered by approved
student aid awards At June 30 1985 24255645 of the 26941693 nonsponsored student receivables had been turned
over to collection agencies
During the year under review Albany State College received 1895574 from collection agencies as collections on
students past due accounts Current accounting practices of the College provide that collections received from collection
agencies for a student first be credited against that students Auxiliary Enterprises account until completely Undated
Subsequent collections received may then be credited against that students Resident Instruction Fund receivable This
accounting practice is improper and should be discontinued immediately Collections received from collection agencies
should be credited on a prorata basis against the major fund that an individual student has balances outstanding
RESIDENT INSTRUCTION FUND
RETURNED CHECKS
The cash balance at June 30 1985 included 429652 in checks which had been returned for insufficient funds It is
the responsibility of Albany State College to effect collection of these returned checks
AGENCY FUNDS STUDENT ACTIVITIES
DEFICIT TO BE FUNDED FROM SUBSEQUENT YEARS OPERATIONS
At June 30 1985 the deficit in the Student Activities Fund was 17281514 This deficit has a direct relation to
the lack of sufficient funds to meet obligations of all funds of the College on a current basisGENERAL COMMENTS
AUDIT FINDINGS continued
SENIOR COLLEGES continued
ALBANY STATE COLLEGE continued
AGENCY FUNDS PRIVATE TRUST
REGENTS SCHOLARSHIP FUND
On June 30 1985 the Regents Scholarship Fund had an uncommitted balance of 36000 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
ARMSTRONG STATE COLLEGE
AGENCY FUNDS PRIVATE TRUST
ACCOUNTS RECEIVABLE
On June 30 1985 the Private Trust Funds had 2133 receivable which was an overpayment of State 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 deduction trust funds are not remitted properly to governmental agencies
FORT VALLEY STATE COLLEGE
CASH
The audit report for the year ended June 30 1981 recommended that appropriate internal controls be established to
safeguard the College against loss from returned checks
On June 30 1985 returned checks on hand amounted to 1543251 The College has revised its policy to accept no
personal checks and has begun a concentrated effort to collect on all returned checks on hand
STUDENT ACCOUNTS RECEIVABLE
At June 30 1985 accounts receivable due from students were shown in the following funds
Resident Instruction Fund
Auxiliary Enterprises
Student Activities Fund
13219238
11487153
2047775
26754166
These balances have accumulated largely because of extension of credit to students who had no approved student aid to
fund tuition costs and related expenses There is no provision in the policies of the Board of Regents for extension of
credit or deferment of any student fees Officials approving extensions of credit or fee deferments could be held
personally responsible for losses incurred by the College in the delivery of goods and services The practice of extension
of credit and deferment of fees should be discontinued immediately It is recommended that legal means be used to collect
all outstanding balances
TRAVEL ADVANCES
At June 30 1985 travel advances due from employees were 2331756 These travel advances consisted of 2310656
in airline tickets purchased and 21100 in cash An aging analysis indicated that 1053437 was advanced to employees
prior to July 1 1984 Employees of Fort Valley State College are required to file travel vouchers upon their return
Advance airline tickets purchased are not considered documented or proper expenditures until the employee submits a travel
voucher with a copy of the airline ticket stub attached
Proper documentation should be received to support the above mentioned travel advances immediately or refunds should
be secured from the individuals involved or from the person authorizing the travel advances
SALARIES
The detailed listing of salaries submitted to the office of the State Auditor was out of balance in the amount of
77048159
LOAN FUNDS
In prior years and again in the year under review the General Ledger Control Account of the National Direct Student
Loan Fund was not in balance with the subsidiary detail furnished by the Wachovia Bank Winston Salem North Carolina
which renders an accounting service for these loans Reconciliation was made and adjustments were given to the College
Appropriate action should be taken by the College to prevent this deficiency from occurring in the futureGENERAL COMMENTS
AUDIT FINDINGS continued
SENIOR COLLEGES continued
FORT VALLEY STATE COLLEGE continued
AGENCY FUNDS PRIVATE TRUST
REGENTS SCHOLARSHIP FUND
On June 30 1985 the Regents Scholarship Fund had a deficit balance of 80400 which resulted from the College
awarding scholarships in excess of funds available and without approval of the Board of Regents of the University System
of Georgia 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 COLLEGE
AUXILIARY ENTERPRISES
IMPROPER EXPENDITURE
The Schedule of Other Operating Expenses Schedule 12 of unit report shows an expenditure of 282625 for
Institutional Matching Funds for National Direct Student Loans This payment was remitted to the Alumni Fund of the
Agency Funds Private Trust to be utilized for this purpose The expenditure of Auxiliary Enterprise funds for this
purpose is not in accordance with policy and instructions of the Board of Regents of the University System of Georgia
therefore reimbursement should be made to the Auxiliary Enterprises from this Agency Fund Private Trust
GEORGIA SOUTHERN COLLEGE
THEFT OF PAYROLL CHECKS
The audit report for the year ended June 30 1984 reported that Mr Byrd Jones Jr a fulltime library employee
had been forging students names on work study payroll checks and depositing them to his personal bank account When this
theft in the amount of 47738 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 1985 the funds had not been collected and an account receivable of
47738 is shown on the books and records of the College
KENNESAW COLLEGE
AGENCY FUNDS STUDENT ACTIVITIES
In the year under review 205000 was refunded to the Department of Health and Human Services for awarding scholar
ships to students after program deadlines This refund was paid from Agency Funds Student Activities upon approval of
the administrative personnel of the College
AGENCY FUNDS PRIVATE TRUST
REGENTS SCHOLARSHIP FUND
On June 30 1985 the Regents Scholarship Fund had an uncommitted balance of 81000 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
PRIOR YEARS FINDING
IMPROPER EXPENDITURE
The audit report for the year ended June 30 1984 called attention to improper expenditure of 57700 for Rotary Club
postage billings During the year under review refund of 57700 was made to the Resident Instruction Fund and is
reflected on Exhibit B of unit report
STUDENT ACCOUNTS RECEIVABLE
On June 30 1985 Savannah State College had deferred student accounts of 5511311 of which 5004554 was incurred
prior to the summer quarter 1985 There is no provision in the policies of the Board of Regents for deferments of student
accounts 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 aidGENERAL COMMENTS
AUDIT FINDINGS continued
SENIOR COLLEGES continued
SAVANNAH STATE COLLEGE continued
AGENCY FUNDS STUDENT ACTIVITIES
DEFICIT TO BE FUNDED FROM SUBSEQUENT YEARS OPERATIONS
At June 30 1985 the deficit in the Student Activities Fund was 13094829 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
PRIOR YEARS FINDING
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 funds
RESIDENT INSTRUCTION FUND
DEFERRED FEES
The auditors noted during the course of the audit that some student fees were being deferred There is no provision
in the policies of the Board of Regents for the deferment of student fees This practice should be discontinued immediately
or the person or persons responsible for authorizing such deferments could be held personally liable for the uncollected
amounts
INVESTMENT IN PLANT
As stated in the audit report for the year ended June 30 1984 Southern Technical Institute began implementation of
procedures to update the Institutes perpetual equipment inventory records During the year under review the equipment
inventory of six buildings on campus was completed The Institute expects to complete an entire campus equipment inventory
by the close of the subsequent fiscal year
AGENCY FUNDS PRIVATE TRUST
REGENTS SCHOLARSHIP FUND AND REGENTS SCHOLARSHIP REPAYMENT FUND
On June 30 1985 the Regents Scholarship Fund and the Regents Scholarship Repayment Fund had uncommitted balances
of 292340 and 168020 respectively The uncommitted balances totaling 460360 should be returned to the Board of
Regents of the University System of Georgia for transmittal to the Department of Administrative Services Fiscal Division
VALDOSTA STATE COLLEGE
AGENCY FUNDS STUDENT ACTIVITIES
DEFICITS TO BE FUNDED FROM SUBSEQUENT YEARS OPERATIONS
At June 30 1985 the deficit in the Student Activities Fund was 1731318 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 AND REGENTS SCHOLARSHIP REPAYMENT FUND
On June 30 1985 the Regents Scholarship Fund and the Regents Scholarship Repayment Fund had uncommitted balances
of 48750 and 75000 respectively The uncommitted balances totaling 123750 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
SENIOR COLLEGES continued
VALDOSTA STATE COLLEGE continued
EQUIPMENT INVENTORY
A review of the perpetual equipment inventory records disclosed that 102 equipment items obtained with Federal grant
funds were located at a private corporation and not on College property Further review of grant documents revealed that
the project under which the 102 items were obtained has been completed Title to these equipment items vests with the
College and the equipment should not be on loan to a private corporation Immediate action should be taken by the College
to seek the return of items on loan
WEST GEORGIA COLLEGE
AGENCY FUNDS PRIVATE TRUST
ACCOUNTS RECEIVABLE
On June 30 1985 the Private Trust Funds had 575297 in accounts receivable which consisted of overpayments of
64194 for FICA 59760 for tax levies and 51343 for other accounts 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 deduction trust funds or other funds are not properly administered by the College
JUNIOR COLLEGES
ATLANTA JUNIOR COLLEGE
AGENCY FUNDS PRIVATE TRUST
REGENTS SCHOLARSHIP FUND
On June 30 1985 the Regents Scholarship Fund had an uncommitted balance of 570000 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 adjustments
CLAYTON JUNIOR COLLEGE
AGENCY FUNDS PRIVATE TRUST
REGENTS SCHOLARSHIP FUND
On June 30 1985 the Regents scholarship Fund had an uncommitted balance of 542100 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 control accounts maintained in the general ledger of Clayton Junior College
did not reconcile with the Colleges subsidiary equipment inventory listings Personnel at the College should take a
complete inventory of the Colleges equipment and record necessary adjustments to bring the control and subsidiary records
into agreement
DALTON JUNIOR COLLEGE
AGENCY FUNDS PRIVATE TRUST
REGENTS SCHOLARSHIP FUND
On June 30 1985 the Regents Scholarship Fund had an uncommitted balance of 585000 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
FLOYD JUNIOR COLLEGE
AGENCY FUNDS PRIVATE TRUST
REGENTS SCHOLARSHIP FUND
On June 30 1985 the Regents Scholarship Fund had an uncommitted balance of 55000 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
RESIDENT INSTRUCTION FUND
RETURNED CHECKS
The accounts receivable balance at June 30 1985 included 208046 in checks given by individuals which has been
returned by the bank unpaid Action should be taken immediately to effect the collection of these returned checks
STUDENT ACCOUNTS RECEIVABLE
On June 30 1985 Middle Georgia College had 2217149 in deferred student fees Of this amount 1298210 was
incurred 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
AGENCY FUNDS PRIVATE TRUST
REGENTS SCHOLARSHIP REPAYMENT FUND
On June 30 1985 the Regents Scholarship Repayment Fund had an uncommitted balance of 13 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
SOUTH GEORGIA COLLEGE
AGENCY FUNDS PRIVATE TRUST
ACCOUNTS RECEIVABLE
On June 30 1985 the Private Trust Funds had 1668894 in accounts receivable which consisted of overpayments of
1610016 for Continuing Education Registration Activities and 58878 for Waycross Junior College Nursing Financial Aid
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
WAYCROSS JUNIOR COLLEGE
AGENCY FUNDS PRIVATE TRUST
REGENTS SCHOLARSHIP FUND
On June 30 1985 the Regents Scholarship Fund had an uncommitted balance of 60500 which should be returned to the
Board of Regents of the University System of Georgia for transmittal to the Department of Administrative Services Fiscal
DivisionCOMBINED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIACOMBINED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1985
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
2419554569 313691180 612634628 3249932592 435336395
69573831 3629314437
2401727406 1083261038 2397306442 264878654
446561079 209952128 908446838
Total Assets
5267843054 S1606904346 S 1784671814 S4492831915 4064650832
LIABILITIES AND FUND EQUITY
Liabilities
Fund Equity
Investment in General Fixed Assets
Fund Balances
Reserved
Unreserved
Designated for Subsequent
Years Expenditures
SurplusDeficit due tofrom
Board of Regents
Total Fund Equity
2857104679 839325801
2357474428 756677796
224056115
2672672764 4064650832
1784671814 1596103036
53263947 10900749
2410738375 767578545 1784671814 4268775800 4064650832
Total Liabilities and
Fund Equity
5267843054 1606904346 1784671814 S4492831915 4064650832
The accompanying notes are an integral part of these financial statementsCOMBINED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 198 5
ENDOWMENT
FUNDS
PLANT FUNDS
UNEXPENDED
EXPENDED
2488838025 595220562
1270617890 806966
369457867
AGENCY FUNDS
STUDENT
ACTIVITIES
PRIVATE
TRUST
1985
TOTALS
Memorandum
Only
1984
5 447480034 2264035993 11601454722 10450838651
4970313124 4840295380
74666616 52291846 6643589869 6176711773
1564960045 1456561568
149128771974 149128771974 138530948244
3759455915 965485395 149128771974 522146650 2316327839 1 739 090JS9734 1614 55355m
932451536
58474983 1692688479 6604101593 j 6136820097
149128771974
149128 771974 138 530948244
3759455915 36765804
151642862 623639360 14422979761 13284858211
312028805
3692803655 3487089301
3731945
60432751
15639763
3759455915 33033859 149128771974 463671667 623639360 167304988141 155318535519
3759455915 965485395 149128771974 522146650 2316327839 17390908 9734 161455355616CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIACONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CURRENT FUNDS AND UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 19S5
RESIDENT INSTRUCTION FUND
FUNDS AVAILABLE
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
SPONSORED
OPERATIONS
CURRENT FUNDS
OTHER
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
STATE FUNDS
Allotments from Board of Regents of the
University System of Georgia
OTHER REVENUES RETAINED
Gifts and Grants
Federal Agencies
State Agencies
Other States
Counties and Cities
Private
Restricted For Student Aid
Unrestricted
Tuition and Fees
Endowment Income
Rents
Sales and Services
Contract Overhead
Interest Income
Indirect Funding Telecommunications
Department of Administrative Services
Other sources
Transfers Between Funds
For Replacement Projects
Total Other Revenues Retained
Total Revenues
CARRYOVER FROM PRIOR YEAR
Transfers from Fund Balances
Reserved
Unreserved
Total Funds Available
49537069600
49537069600 S 9687763800
63391909
63391909
14225567104
22076728
38293366
1123410479
1258939804
51791160
302730000
548739739
17634940289
S 67172009889
67172009889
56 203 50545 S 5620350545
10 563 443 68446 08184 1056368446 44308184
1 041 94485 104194485
30 473 52161 3047352161
31 34 31037 3123431037
63391909 10 513 36060
129 960 04858 13059396767 14225567104 10 2 513 209 86426
1 937 32253 215808981 38293366 36 75249
361 91280 1159601759 1258939804 51791160 302730000 548739739 71 14 968 060 555 359 47612 70668 70000 33793
i 132 259 28391 30860868680 99 704 19808
132 259 28391 80397938280 196 2 581 360 83608 20988
s 2 360 20988
5 132 259 28391 80397938280 5 198 942 04596
EXPENDITURES
PERSONAL SERVICES
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Retirement
Unemployment Compensation Insurance
Liability Insurance
Workers Compensation Insurance
Total Personal Services
41926756315 5445898694 S 47372655009 10635914733
2671699740
1869097655
5213374774
60201899
39151225
167743727
216329219
148552850
502743767
1205797
158676
743725
2888028959
2017650505
5716118541
61407696
39309901
168487452
618562108
489166152
1354883434
9687107
63698279
20329247
S 51948025335 6315632728 58263658063 13192241060
OPERATING EXPENSES
Travel
Motor Vehicle Expenses
Motor Vehicle Equipment Purchases
Supplies and Materials
Repairs and Maintenance
Utilities
LeasePurchase of Equipment
Rents Other Than Real Estate
Insurance and Bonding
Claims 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
Software
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Total Operating Expenses
559881012
107794351
106957319
2223814264
1662508015
2635117759
306544778
275106210
84762556
599048
104829803
15530796
419318234
430735605
3791237837
745915642
135490573
73122753
862662001
514311702
563728530
282115693
10749018
3336408
776613032
169024774
4242766
33479485
31216063
2159894
483298236
3243563915
247574630
83818035
755460310
45056710
28441774
14059944
66939426
323034185
306111365
841996705
118543369
110293727
3000427296
1831532789
2639360525
340024263
306322273
86922450
599048
588128039
3259094711
171743604
514553640
4546698147
790972352
163932347
87182697
929601427
837345887
869839895
235054987
47545752
30751647
2347378679
427538032
500409097
53209620
89787525
23164348
1104826
198615401
162229455
734839554
40954866
31932387
204790737
296471187
109964339
52452142
14781332320 6910295663 21691627983 5588194581CONSOLIDATED 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 1985
ORGANIZED ACTIVITIES

SPONSORED
OPERATIONS
AUXILIARY
ENTERPRISES
956013580
626243970
22336917
19913999
3772137702
1905566
5398551734
245948416
9687763800
956013580
626243970
22336917
19913999
3772137702
1905566
1051336060
6449887794
220986426
367 524 9
7442796028
1406070668
55570000
35933793
86500000
86500000 S
769225839
5644500150 S
5644500150
15614919958
25302683758
3004994422
2484449148
256954417
411622052
t 1021727810
5992018068
5992018068
5644500150
236020988 1236835824
1506853432
236020988 2743689256
25538704746 S 8735707324
3273399551 13909314284
2840583113
5 16191254 1134753362 1 20968198
52536660 541702812 1 12593855
83775934 1438659368 1 91309537
204419 9891526 63698279 2630985 225094
20329247 17118348878 32 943793
39 26107818 69254575
1 93713894 428768881 17542172
11447619 58993371 34428204
6807815 37559462
4 72647685 2820026364 4 48637603
41895454 469433486 2 90669974
48835906 549245003 7 09611717
2157097 55366717 159600
45297703 135085228 19948472
1976679 25141027 22624871
309030 1413856 2919665
1905566 1905566
53268602 251884003 86078790
28621120 190850575 91533479
1 71998748 906838302
67203951 108158817 7114104
16198338
15457042
18361391
58491117
453711511
1710306268
48130725
220247779
314832578
168455456
506163653
7298500849 S
314788004
169004729
54593021
2489198425
UNEXPENDED
PLANT
FUND
TOTALS
Memorandum
Only
165000000 59389833400 S 54389802800
94490453
33077393
95986659
152254307
375808812
134422145
63471758
376790131
37922618
1021727810
2010143274
6670854578
1715689809
66645101
124108484
6915476522
3125336603
1353482276
19971593373
15215779369
350231126
3046963037
11150318693
26 65010472
685535708
358300000
1034218202
6228589087
1607973432
34582820
141890089
6944074348
2990646738
1200017548
19147774062
13632389065
312314758
2916680849
9902121870
2493592524
574045818
358300000
854672418
54477949980 j 50191891364
2175143274 S 113867783380 104581694164
64328406 5
1537185218 5
1506853432
3044038650
1546361092
1256778201
2803139293
2239471680 S 116911822030 j1073J84833457
64122552406 605 785 59618
4143750519 34 820 60965
2671947172 27 785 70409
7346087446 67 716 99579
73930207 775 07716
103233274 870 19298
189760492 00
78651261516 S 737 754 17585
1288307758 11 714 22139
211964944 2 027 29704
147853189 888 06550
6269091263 59 049 80352
2591636249 21 090 71545
3898217245 35 786 00830
395550580 00
461355973 6 192 31920
134688348 1 256 03614
599048 1 417 25443
592461560 6 245 90887
3261000277 31 081 70708
166219189 2 804 62647
796937694 6 635 67433
5453536449 49 275 73753
906245273 6 853 94152
212795410
622218480
1413438734
1060394364
1594815230
31479327257
545566724
1254497220
904074900
1242194316
28178264837CONSOLIDATED 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 1985
CURRENT FUNDS
RESIDENT INSTRUCTION FUND
EXPENDITURES continued
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
SPONSORED
OPERATIONS
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
CAPITAL OUTLAY
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Retirement
Other Costs
Motor Vehicle Expenses
Motor Vehicle Equipment Purchases
Supplies and Materials
Repairs and Maintenance
Utilities
LeasePurchase of Equipment
Rents Other Than Real Estate
Insurance and Bonding
Other Expenditures
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Total Capital Outlay
OTHER Schedule by Units pages 300302
Personal Services
Salaries and wages
Employers Contributions for
FICA
Group Insurance
Retirement
Unemployment Compensation Insurance
Liability Insurance
Workers Compensation Insurance
Other Costs
Travel
Motor vehicle Expenses
Motor Vehicle Equipment Purchases
Supplies and Materials
Repairs and Maintenance
Utilities
LeasePurchase of Equipment
Rents Other Than Real Estate
Insurance and Bonding
Claims and Indemnities
Tuition and Scholarships
College work Study Program
Scholarships Fellowships Prizes
Awards and Other
Other Expenditures
Publications and Printing
Equipment Purchases
Computer Charges
Software
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Capital Outlay
Other Costs
Supplies and Materials
Repairs and Maintenance
Publications and Printing
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Total Other
Total Expenditures
Excess of Funds Available over Expenditures
27162342
1834981
899050
3172490
33068863
879393
395443
3928775
169884
9750133
649944
431886
346239196
3129
36400
360000
201605
913486
14793400
411840817
27162342 S
1834981
899050
3172490
33068863
879393
395443
3928775
169884
9750133
649944
431886
46239196
3129
36400
360000
201605
913486
14793400
120790605
6062398
4501734
11821518
54276
30857
187114
143448502
6460272
127132
844000
15308970
3126884
8276762
4235
1026148
115635
366
5800000
3505903
1425647
11913425
96144
217376
1522966
22262586
394033869
5 67141198472 13225928391 S
30811417 00
411840817 619516822
80367126863 19399952463
30811417 494252133
67172009889 S 13225928391
The accompanying notes are an integral part of these financial statements
80397938280 S 19894204596 CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES 235
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CURRENT FUNDS AND UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1985
ORGANIZED ACTIVITIES
TOTALS
UNEXPENDED Memorandum
SPONSORED OPERATIONS AUXILIARY PLANT TOTAL ENTERPRISES FUND Or ly
1985 1984
S 14831468 S 14831468 5 13485107
3391 3391
2774 2774
6101 14843734 6101 14843734
S 13485107
00 7887240
119335194 119335194 65373260
62111911 62111911 60539413
618170314 618170314 1 98557932
14000 14000 00
1026290 1026290 00
280194 280194 4309821
295475 295475 175305
1774912 1774912 672012
571913 571913 208677
330374617 330374617 00 2 34884736 95408
20010220 20010220 34146320
77233329 77233329 41253674
797319341 797319341 8 55895928
2043361444 S 2043361444 15 17484833
3146341 S 123936946 6062398 4501734 11821518 54276 30857 151099288 7897379 5400784 14994008 54276 30857 S 1 19206918 5980036 3552412 12730062 152062 16809
187114 146594843 187114 179663706 S 1 00 41638299
3146341
6460272 7339665 5701427
127132 127132 49566
844000 844000 1881182
1259755 16568725 16964168 14124798
2686686 5813570 8276762 4235 1026148 115635 9742345 8276762 4235 1045428 115635 2190498 2626616 00 794317 13537 131309
857676
24264
366
5800000
3505903
1536989
11913425
96144
1075052
1547230
22262586
394033869
170250 111659
15550133 13525286
4155847 6192244
1968875 3843007
358152621 11709926
99273 108956
1111452 00
360000 00
1748835 1122518
23176072 29766370
408827269 389977545
00 34487
117000 117000 00
20000 20000 00
20945652
143917348
7137858
120720455
8086064
5644500150
00
5644500150
627602886
25044452613
494252133
753401860
5758453000 S
2977254324
20945652
143917348
165000000 1204443703
2208361444 113378393920 S 104224569115
31110236 3533428110 3160264342
04746
2239471680 S 116911822030 S 107384833457UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
NOTES TO FINANCIAL STATEMENTSI1HTTS OF THE UNIVERSITY SYSTEM OF GEORGIA
MOTES TO FINANCIAL STATEMENTS
JUNE 30 1985
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
BASIS OF ACCOUNTING
UfhTuniversity System of Georgia maintain their Current Funds ana Unexpended Plant Funds in accordance
comprehensive basis of account called Modified Accrual Basis This bass of accounting i defrned as
tin in which expenditures other than accrued interest c general longterm debt are recorded at
are incurred and revenues are recorded when received in cash except or material or available revenues whrch 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 recognised 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 varrous units of
the University System Restricted expenditures are separately identified and matched with revenue from the Restricted Funds
OTHER ORGANIZED ACTIVITIES
The Other Organized Activities Fund accounts for the operations of specific programs which are unique to the State of
Georgia and to the units of the University System admrnistering the program activities Separate identity is maintained
of each program and restricted expenditures for each program are separately identified and matched with revenue from the
Restricted Funds
RESTRICTED FUNDS
The Restricted Funds account for funds awarded by grantors for restricted purposes to the various units of the
University System Such funds awarded or received are maintained in the restricted fund group and funds are transferred to
other funds only to the extent that expenditures are expended in the current period
AUXILIARY ENTERPRISES FUND
The Auxiliary Enterprises Fund accounts for the various business operations administered by the various units of the
university System These business operations are conducted for the expressed purpose of providing services to students
faculty and staff
LOAN FUNDS
The Loan Funds account for varrous 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 properties
EXPENDED
The Expended Plant Fund represents the book value of fixed assets owned or in control of the various units of the
University SystemUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1985
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

DESCRIPTION OF FUNDS continued
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 forty five days of annual leave and are paid for unused accumulated annual leave upon retirement or termination
of employment
On June 30 1985 the unrecorded consolidated estimated liability of all units of the University System amounted to
4221239988 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 System
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA BY FUNDSBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 198 5
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
CASH ON HAND ACCOUNTS
AND IN BANKS RECEIVABLE INVENTORIES TOTAL
621142400 3 09630752 63055561 993828713
335893206 3 49870781 57991458 743755445
129450135 1 03823820 6815490 240089445
186452836 10 94650887 141847723 1422951446
9398749 25658882 6498205 41555836
36366424 16101242 3576046 56043712
66227769 5344891 5134370 76707030
45261256 56215291 8135003 109611550
25207634 22236924 4965071 52409629
40663538 39287167 9552550 89503255
88629841 63540092 18613464 170783397
71815861 17647120 5489440 94952421
66273444 28950485 11079631 106303560
25658178 15404591 4682836 45745605
24609821 16557554 8819011 49986386
51565344 39687820 11196313 102449477
98014627 67694784 17996061 183705472
84939610 26394082 17061571 128395263
24222804 7957500 6804316 38984620
25122731 11468652 3758180 40349563
32444557 10973474 4819000 48237031
11150923 3535410 854787 15541120
22007511 518303 1928840 24454654
103960140 688199 4471216 109119555
32930882 4918900 2989274 40839056
9372405 3496579 429917 13298901
16440890 238195 1894978 18574063
17704141 14612140 1061625 33377906
7516840 3971100 1501504 12989444
45114862 3530321 2086931 50732114
6809327 34436915 8667452 49913694
46714708 607200 2014816 49336724
10471175 2077353 768439 13316967
24 19554 569
46561079 S 5267843054
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 198 5
LIABILITIES AND FUND EQUITY
FUND EQUITY
UNRESERVED
FUND BALANCES
SURPLUS DUE TO
CURRENT RESERVED BOARD OF
LIABILITIES FUND BALANCES REGENTS TOTAL
5 620690129 3 73046094 S 92490 5 993828713
307366229 4 28078863 8310353 743755445
187033100 51192740 1863605 240089445
929691593 4 92716174 543679 1422951446
19481573 25028305 2954042 41555836
23654761 32204830 184121 56043712
24595783 48855102 3256145 76707030
38930300 69944878 736372 109611550
28302857 17924200 6182572 52409629
43349168 45379854 774233 89503255
64943489 1 05172340 667568 170783397
29634102 65121585 196734 94952421
26224355 78808995 1270210 106303560
20005237 25056390 683978 45745605
24831991 24960800 193595 49986386
58742238 43487913 219326 102449477
77229672 1 05819112 656688 183705472
27559389 82946061 17889813 128395263
16181187 22685980 117453 38984620
15753862 24246900 348801 40349563
19781822 26476000 1979209 48237031
7158110 7045900 1337110 15541120
11319207 12897845 237602 24454654
76506099 31239049 1374407 109119555
24988151 15492886 358019 40839056
9507420 3506800 284681 13298901
5955905 10499728 2118430 18574063
15724197 17430140 223569 33377906
3751240 9089204 149000 12989444
21726557 26512471 2493086 50732114
30875048 18349232 689414 49913694
37234064 11447077 655583 49336724
8375844 4810980 130143 13316967

S 2857104679 S 2357474428 53263947 S 5267843054BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1985
CASH ON HAND
AND IN BANKS
ACCOUNTS
RECEIVABLE
INVENTORIES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Engineering Extension Division
Georgia Tech Research Institute
Medical College o Georgia
Eugene Talmadge Memorial Hospital
Family Practice Residency Program
Georgia Radiation Therapy Center
University of Georgia
Agricultural Experiment station
Athens and Tifton Veterinary Laboratories
Cooperative Extension Service
Marine Institute
Marine Resources Extension Center
Veterinary Medicine Experiment Station
Veterinary Medicine Teaching Hospital
OTHER
Skidaway Institute of Oceanography
14257910
17317800
139431391
7278587
8628844
24678185
530921
14852708
5449447
3306432
29454655
12713573
15790727
16367901
57641017
800000000
240000
00
106904402
00
92885887
00
174200
00
7344063
1703568
00
00
209952128
00
00
00
00
00
00
00
00
00
30625811
74958817
1169383519
7518587
8628844
131582587
530921
107738595
5449447
3480632
29454655
20057636
17494295
S 313691180 m83261038 S 209952128 16 06904 346
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 1985
LIABILITIES AND FOND EQUITY
CURRENT
LIABILITIES
FUND EQUITY
RESERVED
FUND BALANCES
UNRESERVED
FUND BALANCES
SURPLUS DUE TO
BOARD OF
REGENTS
8469053
75235658
468025747
4756124
7463718
127457850
518402
73837808
5436191
3569326
29291677
19252888
22327558
701357772
00
00
00
00
32992466
00
00
00
00
276841
00
2762463
1165126
4124737
12519
908321
13256
88694
162978
804748
30625811
74958817
1169383519
7518587
8628844
131582587
530921
107738595
5449447
3480632
29454655
20057636
16011359
1482936
17494295
39325801 756677796
10900749 1606904346BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
JUNE 30 1985
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
1742733302
93379134
191755493
240318143
ACCOUNTS
RECEIVABLE
858220796
40134631
107589032
748756965
115487494
133513765
299344525
989075108
FUND EQUITY
UNRESERVED
FUND BALANCES
115487494
133513765
299344525
989075108
30685210 38988218 8303008 8303008
4696402 4240544 8936946 8936946
7805433 13292867 5487434 5487434
13714226 3984291 17698517 17698517
I 90809097 125297679 34488582 34488582
15835748 22153147 6317399 6317399
27065014 37415392 10350378 10350378
33841396 827910 34669306 34669306
1197603 1858875 3056478 3056478
3482070 2864172 6346242 6346242
16460599 19605159 3144560 3144560
31049238 42702667 11653429 11653429
2 26464607 234910435 8445828 8445828
150567 3605353 3454786 3454786
3463992 4118963 654971 654971
1850831 7120800 5269969 5269969
1120089 3121313 4241402 4241402
1908460 1965963 57503 57503
2897365 3207210 309845 309845
22670107 27391764 4721657 4721657
1575435 823434 2398869 2 398869
1321593 00 1321593 1321593
10243278 13196964 2953686 2953686
1157483 1157483 00 00
73488 00 73488 73488
145850 206627 60777 60777
37080496 00 37080496 37080496
8981249 680641 9661890 9661890
2804358 8106797 5302439 5302439
Skidaway Institute of Oceanography
8970906
19760350
10789444
10789444
1612634628 2397306442 1784671814 1784671814BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 1985
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 INVENTORIES
427663032 00 56413078 5 105055864
351633516 00 44676817 69709565
45218420 00 2790899 31385978
1093650412 00 49578431 274688596
5586015 00 23411948 7259609
47320263 00 5022851 12127567
13331496 00 2021031 22781485
63733300 00 1327913 24883770
42069761 00 21288608 9742743
79961482 00 4302329 21729091
181813022 00 16692617 46266554
31826961 00 2324538 15502903
45038897 00 850302 29447955
131693720 00 2128452 20492455
67608208 00 4915533 10355263
33542205 00 1641123 22038520
101726863 541 08082 1967044 41791422
242657933 38 66189 00 38298800
48738208 00 3562390 21698190
23601069 00 2041485 6137708
00 00 00 00
4155388 00 803072 2399755
9747069 32 74560 1280890 7770335
31030056 83 25000 980439 9353440
9149702 00 1025426 7629779
7283772 00 99290 2728834
18619699 00 33640 6416065
29944774 00 984283 5334520
5778276 00 954753 4500206
17303295 00 597589 7344365
16477864 00 10041705 16590707
29692240 00 361672 5118256
3445871 00 758506 1866538
3249932592
69573831
264878654
908446838
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 1985
LIABILITIES AND FUND EQUITY
CURRENT FUND EQUITY
RESERVED UNRESERVED
TOTAL LIABILITIES FUND BALANCES FUND BALANCES TOTAL
S 589131974 72082712 4 14869587 1 02179675 5 89131974
466019898 14057963 1 47825096 3 04136839 4 66019898
79395297 5724253 73671044 00 79395297
1417917439 70617785 6 85291647 6 62008007 14 17917439
25085542 1275296 19085373 4724873 25085542
64470681 2079311 33258228 29133142 64470681
38134012 989288 37144724 00 38134012
89944983 431588 50198187 39315208 89944983
73101112 30348426 36990485 5762201 73101112
105992902 3042805 1 02950097 00 1 05992902
244772193 2073338 1 18827766 1 23871089 2 44772193
49654402 168400 49486002 00 49654402
75337154 435593 71088934 3812627 75337154
154314627 2021485 87303244 64989898 1 54314627
82879004 00 35220622 47658382 82879004
57221848 6085026 34748905 16387917 57221848
199593411 6878954 1 43481871 49232586 1 99593411
284822922 2044873 2 02522086 80255963 2 84822922
73998788 65712 73933076 00 73998788
31780262 532650 28656781 2590831 31780262
00 00 00 00 00
7358215 349061 6786597 222557 7358215
22072854 00 22072854 00 22072854
49688935 898674 38547943 10242318 49688935
17804907 00 15021825 2783082 17804907
10111896 00 4649118 5462778 10111896
25069404 630254 20390392 4048758 25069404
36263577 00 25684073 10579504 36263577
11233235 2082 10148321 1082832 11233235
25245249 12342 19393576 5839331 25245249
43110276 995678 42114598 00 43110276
35172168 00 16595406 18576762 35172168
6070915 212566 4655294 1203055 6070915
61833 00 59012 2821 61833
S 4492831915 S 224056115 i 26 72672764 15 96103036 S 44 92831915
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
JUNE 30 1985
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
ASSETS FUND EQUITY
CASH ON HAND RESERVED
AND IN BANKS INVESTMENTS TOTAL FUND BALANCES
53860004 S 468244627 5 5 22104631 522104631
10456105 245226037 2 55682142 255682142
35236068 546337549 5 81573617 581573617
151019687 943281268 10 94300955 1094300955
4005257 55031641 59036898 59036898
8984364 3901473 12885837 12885837
5115503 46769385 51884888 51884888
4968728 46342643 51311371 51311371
5723495 117562147 1 23285642 123285642
32369027 63587218 95956245 95956245
20926922 257889277 2 78816199 278816199
15608661 40108203 55716864 55716864
1399980 11130183 12530163 12530163
11558898 79739966 91298864 91298864
17573388 96227378 1 13800766 113800766
5426829 30778205 36205034 36205034
6270124 190876107 1 97146231 197146231
12054976 168139067 1 80194043 180194043
3089626 60744894 63834520 63834520
8382844 5820374 14203218 14203218
00 00 00 00
63203 768418 831621 831621
4050218 2315443 6365661 6365661
4709541 8638733 13348274 13348274
00 00 00 00
61400 68300 129700 129700
934092 2697879 3631971 3631971
00 00 00 00
3518002 2744330 6262332 6262332
108226 2396156 2504382 2504382
3255756 20973816 24229572 24229572
4445371 110874467 1 15319838 115319838
160100 99253 259353 259353
S 435336395 S36 293 14437 4064650832 S4Q64650832
The accompanying notes are an integralpart of these financial statements
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
JUNE 30 1985
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
ASSETS FUND EQUITY
CASH ON HAND RESERVED
AND IN BANKS INVESTMENTS TOTAL FUND BALANCES
1192879348 170802445 13 63681793 13 63681793
5341425 00 5341425 5341425
5591763 288211452 2 82619689 2 82619689
942549592 578807606 15 21357198 15 21357198
00 00 00 00
9654900 00 9654900 9654900
3917569 9139951 13057520 13057520
41996027 7693048 49689075 49689075
6700000 1939246 8639246 8639246
96295353 71688648 1 67984001 1 67984001
10172510 00 10172510 10172510
12420 52753438 52765858 52765858
32271897 6267471 38539368 38539368
75731552 33064325 1 08795877 1 08795877
1400000 00 1400000 1400000
3646078 00 3646078 3646078
29352508 46242451 75594959 75594959
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
1060162 00 1060162 1060162
3087285 4007809 7095094 7095094
12677910 00 12677910 12677910
00 00 00 00
1558209 00 1558209 1558209
2294800 00 2294800 2294800
787948 00 787948 787948
00 00 00 00
00 00 00 00
716797 00 716797 716797
15291771 00 15291771 15291771
5033727 00 5033727 5033727
2488838025 1270617890 3759455915 3759455915
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 1985
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
42184781 00 101917012
9472195 00 00
68924854 00 166212518
287479862 00 49858988
00 806966 00
8187600 00 00
2084443 00 00
11853296 00 00
9658439 00 00
5204496 00 8108590
63922465 00 25000
2028919 00 00
12505102 00 20097057
14519660 00 00
3006248 00 383675
2909038 00 3240
1329778 00 6609250
17048563 00 00
1496408 00 00
1141522 00 00
626518 00 00
764584 00 00
1683594 00 1036814
5493885 00 5326750
3783893 00 2947400
6232809 00 00
11173167 00 00
1976002 00 00
9534350 00 00
15465636 00 00
00 00 00
134049 00 6192234
291616 00 739339
1040648 00 00
S 595220562 5 806966 S 369457867
144101793
9472195
235137372
337338850
806966
8187600
2084443
11853296
9658439
13313086
63947465
2028919
7591955
14519660
3389923
2912278
5279472
17048563
1496408
1141522
626518
764584
2720408
10820635
6731293
6232809
11173167
1976002
9534350
15465636
00
6058185
1030955
965485395
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 1985

LIABILITIES AND FUND EQUITY
FUND EQUITY
UNRESERVED
FUND BALANCES
SURPLUS DUE TO
CURRENT RESERVED BOARD OF
LIABILITIES FUND BALANCES REGENTS TOTAL
144317283 00 215490 144101793
8686600 746617 38978 9472195
235569784 00 432412 235137372
336752739 00 586111 337338850
2996135 806966 2996135 806966
8187600 00 00 8187600
2049037 00 35406 2084443
11853296 00 00 11853296
9747829 00 89390 9658439
13293731 00 19355 13313086
63947465 00 00 63947465
1984714 00 44205 2028919
7584680 7275 00 7591955
14519580 00 80 14519660
5126255 00 1736332 3389923
2886832 00 25446 2912278
5279472 00 00 5279472
17048563 00 00 17048563
1459273 00 37135 1496408
1093800 00 47722 1141522
488500 00 138018 626518
587465 00 177119 764584
2720408 00 00 2720408
8090000 2182456 548179 10820635
6730737 00 556 6731293
106230 6126579 00 6232809
205409 10609779 357979 11173167
1976002 00 00 1976002
9534350 00 00 9534350
695000 14770132 504 15465636
00 00 00 00
5087497 841000 129688 6058185
337270 675000 18685 1030955
1508000 00 467352 1040648
S 932451536 36765804 3731945 S 965485395
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 198 5
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
INVESTMENT
IMPROVEMENTS
OTHER THAN
LAND BUILDINGS BUILDINGS EQUIPMENT
11 90446008 12698097041 1403633436 11527106297
6 45333992 5503501167 143230669 5102097555
4 01875728 8860158232 234073150 6166303894
6 17658322 19295170033 1303508524 16629470056
99457733 1276648565 193282355 460833160
25825382 1239233558 89786483 574785541
2 04761149 1381935137 78680172 772523693
1 35850239 1542035707 75854690 805925033
63832639 2240503990 246297308 1021651115
38449590 1787185110 125995397 715548656
4889900 3542128680 172863392 1672389851
558000 1600013107 86592962 602758459
12141500 1190686164 57958737 568794258
29544049 1643676948 143856674 462276680
32597516 1854340957 389276263 742670926
80598473 1057098070 28189183 684566044
1 50810642 2953640227 192626742 1130183518
45128713 3118447552 101501605 1233439304
6744125 1404002283 253724826 411691109
98911273 622805329 12898448 320707888
1 36163571 677568290 60336789 276079283
9146856 356782961 43786325 117870479
1 14247023 654006248 30432281 198566536
47965111 871812178 160438146 391335603
7246530 637793928 108695551 306635115
15285945 185641453 61956454 126102618
16949000 715416863 61579976 217327173
11199000 461594081 37451889 239840163
15850789 775658346 13754110 251886356
43970717 522486347 117724331 278230231
1840000 1014648212 74325178 400578366
17587374 1186490764 53726066 293915263
19799000 336565452 30860023 125766382
44946000 292931252 88711902 234259816
42 87611889 S 83500704232 6277610037 55064116421
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 198 5
IN PLANT FUND EQUITY
INVESTMENT
DUE TO CONSTRUCTION IN GENERAL
OTHER FUNDS IN PROGRESS TOTAL FIXED ASSETS
21589178 00 S 26797693604 26797693604
00 00 11394163383 11394163383
00 00 15662411004 15662411004
82880834 00 37762926101 37762926101
00 00 2030221813 2030221813
00 00 1929630964 1929630964
00 00 2437900151 2437900151
00 00 2559665669 2559665669
00 00 3572285052 3572285052
00 00 2667178753 2667178753
00 00 5392271823 5392271823
00 00 2289922528 2289922528
00 00 1829580659 1829580659
00 00 2279354351 2279354351
00 00 3018885662 3018885662
00 00 1850451770 1850451770
00 00 4427261129 4427261129
3866189 00 4494650985 4494650985
00 68846 78 2083047021 2083047021
00 00 1055322938 1055322938
00 00 1150147933 1150147933
00 1809 18 527767539 527767539
00 00 997252088 997252088
00 00 1471551038 1471551038
00 00 1060371124 1060371124
00 00 388986470 388986470
00 00 1011273012 1011273012
00 00 750085133 750085133
00 00 1057149601 1057149601
00 00 962411626 962411626
00 00 1491391756 1491391756
00 00 1551719467 1551719467
00 00 512990857 512990857
00 00 660848970 660848970
511083 36201 S
7065596 149128771974 SI49128771974BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
JUNE 30 1985
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
57582216 S 1710000 S 59292216
94177724 30824508 125002232
5073174 00 5073174
151742143 64941 151807084
17639205 5047560 12591645
9282905 00 9282905
6419169 37500 6456669
27231622 492298 27723920
6634338 2047775 4586563
5464284 00 5464284
9608370 33497904 23889534
8049569 43400 8092969
19227199 5600 19232799
13734833 16880 13751713
11075576 184747 10890829
17469003 141500 17610503
12789047 00 12789047
21564263 00 21564263
6363922 199200 6563122
5304225 00 5304225
5077492 63367 5140859
507129 2796 509925
1486381 00 1486381
6299820 84800 6384620
1228799 37000 1265799
713406 00 713406
1855890 7000 1862890
7394729 00 7394729
738010 00 738010
20075 00 20075
2317275 134040 2451315
3145365 16800 3162165
177854 7000 184854
447480034
74666616 522146650
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 1985
LIABILITIES AND FUND EQUITY
CURRENT
LIABILITIES
RESERVED
FUND BALANCES
FUND EQUITY
UNRESERVED
FUND BALANCES
14424196
13753500
00
7633508
19942855
26643100
1130500
8350425
24925165
84605632
3942674
135823151
5 59292216
125002232
5073174
151807084
1902369
615090
1096627
1787488
1168714
566205
904954
00
2316526
1336931
2204000
27830
2634365
961007
2787500
7414400
3386000
6894600
1496000
1485950
19868722
4113200
8159200
1394320
00
3280000
11886000
10510300

17281514
1253415
1974042
19041832
7251277
3412129
3115858
3979769
8757073
11020462
13094829
14302673
1731318
10092956

12591645
9282905
6456669
27723920
4586563
5464284
23889534
8092969
19232799
13751713
10890829
17610503
12789047
21564263
1711400
530229
1086168
22500
305100
101870
00
00
22313
461419
95900
00
53853
740100
10821
1827000
835500
972000
173000
1093500
1280000
332000
90000
280000
4036890
641200
00
592500
613200
133000
3024722
3938496
3082691
314425
87781
5002750
933799
623406
1560577
2896420
910
20075
1804962
1808865
41033
6563122
5304225
5140859
509925
1486381
6384620
1265799
713406
1862890
7394729
738010
20075
2451315
3162165
184854
58474983 S 151642862
312028805
522146650BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS PRIVATE TRUST
JUNE 30 1985
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
53633382 5 00 53633382
209031009 00 209031009
505635243 637724 506272967
1254662159 92583 1254754742
1681196 480589 2161785
12970914 2133 12973047
39302611 138940 39441551
5880021 00 5880021
16438209 6930723 23368932
13655617 00 13655617
39641606 00 39641606
1142609 9845525 10988134
3935977 2204848 6140825
9067464 00 9067464
10366979 168237 10535216
9528436 61800 9590236
16226072 7000 16233072
12722883 75297 12798180
13871682 28641 13900323
4312039 00 4312039
25353897 29639810 4285913
1673651 92400 1766051
2822034 201251 3023285
2352476 00 2352476
1120477 00 1120477
1220038 374 1220412
12412197 00 12412197
3268939 00 3268939
1707789 00 1707789
6225086 17 36 6226822
18275081 10436 18285517
4196710 1668894 5865604
409304 2905 412209
2264035993
52291846
2316327839
The accompanying notes are an integral part of these financial statements BALANCE SHEET 259
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA AGENCY FUNDS PRIVATE TRUST JUNE 30 198 5
LIABILITIES AND FUND EQUITY
FUND EQUITY
CURRENT RESERVED
LIABILITIES FUND BALANCES TOTAL
3614566 5 50018816 53633382
53013094 156017915 209031009
451976379 54296588 506272967
1089902823 164851919 1254754742
00 2161785 2161785
3435867 9537180 12973047
1326500 38115051 39441551
2839973 3040048 5880021
13472328 9896604 23368932
6540492 7115125 13655617
27977873 11663733 39641606
2077691 8910443 10988134
4742026 1398799 6140825
3011630 6055834 9067464
1469698 9065518 10535216
1917992 7672244 9590236
3092252 13140820 16233072
2494799 10303381 12798180
3426991 10473332 13900323
732496 3579543 4312039
1502288 2783625 4285913
639042 1127009 1766051
2146365 876920 3023285
702365 1650111 2352476
483581 636896 1120477
905531 314881 1220412
1130291 11281906 12412197
1478544 1790395 3268939
1189865 517924 1707789
882553 5344269 6226822
2028331 16257186 18285517
2401687 3463917 5865604
132566 279643 412209
00 00 00
S 1692688479 S 623639360 S 2316327839

STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIASTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1985
BALANCES
JULY 1 1984
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
Brunswick Junior College
Reserved
Unreserved Surplus
329384705
2667354
374191873
6612837
47901032
850397
439360354
89570

23118450
95097
22916900
429656
23773240
550157
5461400
893788
13907070
279536
00
41 411 40 00
2 785 54 00
45 753 76 00
46 959 68
23629378 321503 00 5131478
31248994 433832 00 124877
47001528 176476 00 2031973
71709626 469753 00 575706
20113100 2880217 00 6186230
41403841 1062065 00 482024
91998605 484713 00 191493
58396900 24547219 00 143254
53829123 136193 00 3857445
19790670 1398959 00 122448
23555500 200545 00 51345
47098526 208043 00 505701
88470112 813395 00 25067
72430146 35106 00 17737656
00
1 06907
00
4 51161
00
13 09663
00
12 61108
00
73652
STATEMENT OF CHAHGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1985
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
PRIOR YEARS
UNRESERVED
BALANCES SURPLUS
REMITTED TO THE
BOARD OF REGENTS
BALANCES
JUNE 30 1985
43661389
4233630
53886990
8031799
3291708
6438981
53355820
4152289
1398927
2177436
955836
308998
1853574
1224172

1764748
160666
2188900
3658
3976013
292209
13173735
476075
6724685
53480
24979872
2587235
5265720
806426
1405300
244940
3610613
725027
17349000
631621
10515915
152157
432470
10546
1330000
102360
2702760
669546
1584500
76002
1009225
163950
00
26 673 54 00
66 128 37 00
8 503 97 00
895 70
00
3 21503
00
4 33832
00
1 76476
00
4 69753
00
28 80217
00
10 62065
00
4 84713
00
245 47219
00
1 36193
00
13 98959
00
2 00545
00
2 08043
00
8 13395
00
35106
373046094
92490
28078863
8310353
51192740
1863605
492716174
543679
25028305
2954042
32204830
184121
48855102
3256145
69944878
736372
17924200
6182572
45379854
774233
105172340
667568
65121585
196734
78808995
1270210
25056390
683978
24960800
193595
43487913
219326
105819112
656688
82946061
17889813
00 22685980
95097 117453
00 24246900
4 29656 348801
00 26476000
5 50157 1979209
00 7045900
8 93788 1337110
00 12897845
2 79536 237602
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1985
BALANCES
JULY 1 1984
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
JUNIOR COLLEGES continued
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
27097589
351823
14482373
102493
2048550
118509
11132922
826165
15465857
59847
8194002
185540
24758368
968052
15133164
716808
10136925
110291
4274800
307652
00
4 99041
00
72764
00
63972
00
17 20553
00
1 57768
00
49507
00
18 89563
00
14 96208
00
1 78246
00
27308
00
00
00
00
2103303686 S
30811417
Reserved
Unreserved Surplus due to Board of Regents
2103415623 00
111937 30811417
S 2103303686
30811417
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FOND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1985
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
PRIOR YEARS
UNRESERVED
BALANCES SURPLUS
REMITTED TO THE
BOARD OF REGENTS
BALANCES
JUNE 30 1985

4141460 00 S 31239049
875366 351823 1374407
1010513 00 15492886
285255 102493 358019
1458250 00 3506800
220709 118509 284681
633194 00 10499728
397872 826165 2118430
1964283 00 17430140
65801 59847 223569
895202 00 9089204
198507 185540 149000
1754103 00 26512471
603523 968052 2493086
3216068 00 18349232
806794 716808 689414
1310152 00 11447077
477337 110291 655583
536180 00 4810980
102835 307652 130143
00
00
00
00
00
00
276511335
111937 2410738375
254058805
22452530
00 S 2357474428
111937 53263947
276511335
111937 S2410738375STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 198 5
BALANCES
JULY 1 1984
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Engineering Extension Division
Reserved
Unreserved Surplus
Georgia Tech Research Institute
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
Athens and Tifton Veterinary Laboratories
Reserved
Unreserved Surplus
Cooperative Extension Service
Reserved
Unreserved Surplus
Marine Institute
Reserved
Unreserved Surplus
Marine Resources Extension Center
Reserved
Unreserved Surplus
Veterinary Medicine Experiment Station
Reserved
Unreserved Surplus
Veterinary Medicine Teaching Hospital
Reserved
Unreserved Surplus
OTHER
SJcidaway Institute of Oceanography
Reserved
Unreserved Surplus
23347225 155918 00 645070
00 08 00 5135703
427079335 00 00 495476118
00 5390675 00 2239853
00 8765 00 998806
00 4247696 00 171446
00 00 00 12519
1564359 507911 00 215433
00 801916 00 00
00 154442 00 291873
00 260642 00 00
00 210376 00 70560
00 00
1078052 1482936
S 462342332 S 494252133
Reserved
Unreserved Surplus due to Board of Regents
451990919 00
10351413 494252133
s 462342332 S 494252133
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 1985
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
PRIOR YEARS
UNRESERVED
BALANCES SURPLUS
REMITTED TO THE
BOARD OF REGENTS
BALANCES
JUNE 30 1985
1019667 S 00 22327558
474270 T 155918 170800
00 00 00
4858862 08 276841
274278437 00 701357772
495476118 00 00
00 00 00
522610 5390675 2762463
00 00 00
166320 8765 1165126
00 00 00
4296183 4247696 4124737
00 00 00
00 00 12519
31428107 00 32992466
692888 507911 908321
00 00 00
13256 801916 13256
00 00 00
203179 154442 88694
00 00 00
162978 260642 162978
00 00 00
734188 210376 804748
00 00
00 1078052
00
1482936
178664507 S 10351413 767578545
304686877 S 00 756677796
483351384 10351413 10900749
178664507 10351413 767578545STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
YEAR ENDED JUNE 30 198 5
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
UNRESERVED ADDITIONS
BALANCES REVENUES PRIOR YEARS
JULY 1 1984 IN PERIOD ADJUSTMENTS TOTAL
159527358 8000194367 00 8000194367
117495971 897482006 00 897482006
219313140 2525672717 00 2525672717
969374005 5976552631 68113537 5908439094
18257431 348590077 00 348590077
9762511 69355568 00 69355568
5979282 133038124 00 133038124
21325282 144497785 00 144497785
43586052 712733977 00 712733977
6958063 150068828 00 150068828
15402632 348622010 00 348622010
29963131 141674573 00 141674573
2174234 69707158 00 69707158
5101059 62045654 00 62045654
4326206 378576657 00 378576657
7916902 103517931 00 103517931
6482977 319342583 00 319342583
4445821 184832649 00 184832649
3150510 154151596 00 154151596
3648634 84597003 00 84597003
2929145 128604325 00 128604325
36934 52572582 00 52572582
237463 98288051 00 98288051
3950250 138843415 00 138843415
2441944 75213746 00 75213746
1184405 8838718 00 8838718
6157759 83481404 00 83481404
394048 41426984 00 41426984
880669 21615000 00 21615000
60777 39259515 00 39259515
33957646 61638634 00 61638634
8581566 105549361 00 105549361
5128193 30937660 00 30937660
7260176
175819801
175819801
S 1727392176 S21867343090 68113537 S21799229553
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 1985
DEDUCTIONS
TRANSFERS TO OTHER FUNDS
RESEARCH
INSTRUCTION UNRESERVED
AND PLANT CONTRACT STUDENT BALANCES
ADDITIONS OVERHEAD AID TOTAL JUNE 30 1985
S 5749753998 1858262093 S 436218140 8044234231 S 115487494
596447313 62445750 222571149 881464212 133513765
2217696631 197794041 30150660 2445641332 299344525
4926736492 402526939 559474560 5888737991 989075108
187407195 12873650 158263655 358544500 8303008
20277551 1041482 48862100 70181133 8936946
70962651 1742051 60825270 133529972 5487434
52303277 2087338 93733935 148124550 17698517
522875180 5474802 193481465 721831447 34488582
61764205 1580967 87364320 150709492 6317399
182937503 6149024 164587737 353674264 10350378
35145100 2268359 99554939 136968398 34669306
26175076 1198423 41451415 68824914 3056478
17413565 1799894 41587012 60800471 6346242
194665984 16257349 168834970 379758303 3144560
47141285 7930218 44709901 99781404 11653429
146334034 6893086 164152612 317379732 8445828
47928090 4039594 133856000 185823684 3454786
71464807 3513204 81669124 156647135 654971
33526820 1088380 48360468 82975668 5269969
69938260 4021566 53332242 127292068 4241402
34144981 2721851 15685181 52552013 57503
61779541 572728 35863400 98215669 309845
117143086 348265 20580657 138072008 4721657
62702212 452017 12102592 75256821 2398869
951479 50251 7699800 8701530 1321593
62606454 797995 23281028 86685477 2953686
22312383 882829 18625820 41821032 00
2810472 370749 19240960 22422181 73488
7702049 461966 31095500 39259515 60777
25616429 837255 32062100 58515784 37080496
41470466 920355 62078216 104469037 9661890
14328210 358925 16076279 30763414 5302439
135631406 36659127 00 172290533 10789444
15868094185 2646422523 S 3227433207 S21741949915 1784671814STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 198 5
BALANCES
JULY 1 1984
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
Brunswick Junior College
Reserved
Unreserved
432136573
177838901
128499852
294589581
72803813
00
650752303
585155332

8573399
17567205
37466004
25255188
31871132
00
46911848
37408858
13768287
00
95501376
00
134738268
61060444
48963668
00
54032194
9278972
78113011
53384094
25313384
34838589
39665859
5978663
128580708
58430285
175875863
110251792
473 907 60 00
278 9 664 768 96 22 00 00
62 229 53 00
228 7 832 386 91 76
00
247949017
00
376112626
00
35583170
00
1035421208
00
324 988 23 00
492 160 89 00
160 628 59 00
641 081 59 00
310 097 62 00
714 852 90 00
1436 552 52 00
277 921 17 00
551 045 37 00
1141 197 43 00
675 499 18 00
282 734 83 00
1097 57 63 00
2137 34679
00
375 23047
00
245 62299
00
00
00
32 99154
00
148 26976
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1985
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
FUND BALANCES
CARRIED
OVER
BALANCES
JUNE 30 1985
175525742 192792728
145769342 177838901
71932257 52607013
71975787 294589581
37965500 37098269
35583170 00
375689629
373413201
341150285
585155332
414869587
102179675
147825096
304136839
73671044
00
685291647
662008007
10511974 10206745 00 00 19085373 4724873
20877328 20082947 25085104 25255188 33258228 29133142
16034724 16062859 10761132 00 37144724 00
24701471 24792951 21415132 37408858 50198187 39315208
27298288 25247561 4076090 00 36990485 5762201
69554081 71485290 62105360 00 102950097 00
33367473 19784163 49277975 61060444 118827766 123871089
27623215 27792117 27100881 00 49486002 00
51299608 51291910 34242868 9278972 71088934 3812627
53160542 49129845 43970309 53384094 87303244 64989898
20029180 19891536 10121942 34838589 35220622 47658382
4605159 11885566 9522113 5978663 34748905 16387917
64564921 60524677 I 49663758 58430285 143481871 49232586
36849421 33478716 110203198 110251792 202522086 80255963
37648948 11106632 73933076
37523047 00 00
21974717 21184432 28656781
21971468 976822 2590831
00 00 00
00 00 00
3076597 2512953 6786597
3076597 00 222557
14826976 15637413 22072854
14826976 738676 00
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1985
BALANCES
JULY 1 1984
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
JUNIOR COLLEGES continued
Clayton Junior College
Reserved
Unreserved
Dalton Junior College
Reserved
Unreserved
Emanuel County Junior College
Reserved
Unreserved
Floyd Junior College
Reserved
Unreserved
Gainesville Junior College
Reserved
Unreserved
Gordon Junior College
Reserved
Unreserved
Macon Junior College
Reserved
Unreserved
Middle Georgia College
Reserved
Unreserved
South Georgia College
Reserved
Unreserved
Waycross Junior College
Reserved
Unreserved

36249698
3651718
22776968
00
4396485
4320377
18477178
1469619
24560800
7604975
10616076
1467961
25469738
12542557
26283209
1134080
13567615
20288692
4371684
321336
00
381 14961
00
95 99957
00
73 61896
00
181 20320
00
307 53446
00
61 27529
00
163 72134
00
211 12890
00
261 75001
00
37 73432
OTHER
Skidaway Institute of Oceanography
Reserved
Unreserved
2546 00
00 97287
S 3982855186 S 2977254324
Reserved
Unreserved
S 2494703039 00
1488152147 2977254324
S 3982855186 S 2977254324
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FOND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1985
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
FUND BALANCES
CARRIED
OVER
BALANCES
JUNE 30 1985
27943911 25645666
27872643 3651718
6816875 14572018
6816875 00
1899118 1646485
1899118 4320377
14156163 12242949
14071562 1469619
20139073 19015800
20173942 7604975
5019197 5486952
5044697 1467961
10532803 16608965
10532803 12542557
18045830 2214441
19978810 00
8507985 5480194
7598239 20288692
2570377 2286767
2570377 321336
38547943
10242318
15021825
2783082
4649118
5462778
20390392
4048758
25684073
10579504
10148321
1082832
19393576
5839331
42114598
00
16595406
18576762
4655294
1203055
56466
94466
00
00
59012
2821
52355546 2743689256 4268775800
S 1414805549 S1236835824 2672672764
11362450003 11506853432 1596103036
52355546 S2743689256 4268775800STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
YEAR ENDED JUNE 30 1985
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
ADDITIONS
GIFTS FOR INTEREST
JULY 1 1984 LOAN INCOME ADJUSTMENTS
517760220 317500 9265129 43513
234554333 26271432 3526294
552674977 19468200 14630889
1049905154 5013838 56562447
59666596 00 548489 00
12561101 418400 581264 1090200
50852935 1947223 2143791
51277930 908005 1534057
113092128 20437889 651129
88144588 5370485 4976605
271240557 280400 13191892
50305390 5789000 1645671
10267454 2384832 58415 00 00 00 00 00
89607242 95441 2090480
114116922 3504753 3382603
30518801 6030785 486132
193398453 6363633 3500982
189907123 144824 7643612
58766576 5186300 856573 00
14851086 966666 652967
00 00 00
819358 00 22029
6515299 265000 349894
13920600 00 122298 00 366754 00 00
109700 20000 00 00
3647235 00 53802
00 00 00
6419239 41700 87628
3625712 1140000 36402 78701
25560011 00 478927 00
122442968 5203181 1492149
248853 00 10500
3936778541 a 110514799 S 130827506 313852
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 1985
DEDUCTIONS RESERVED
LOAN BALANCES
TOTAL EXPENSE CHARGE OFFS TOTAL JUNE 30 1985
9626142 147994 5133737 5281731 522104631
29797726 2989716 5680201 8669917 255682142
34099089 1714554 3485895 5200449 581573617
61576285 3675161 13505323 17180484 1094300955
548489 858198 319989 1178187 59036898
1011804 233286 453782 687068 12885837
3000814 478126 1490735 1968861 51884888
626052 290493 302118 592611 51311371
21722212 2326727 9201971 11528698 123285642
10347090 1217019 1318414 2535433 95956245
13472292 3421223 2475427 5896650 278816199
7434671 1293823 729374 2023197 55716864
2452047 189338 00 189338 12530163
2185921 251809 242490 494299 91298864
6887356 6022453 1181059 7203512 113800766
6516917 830684 00 830684 36205034
9864615 1619094 4497743 6116837 197146231
7498788 1419047 15792821 17211868 180194043
6042873 426470 548459 974929 63834520
313699 255389 78780 334169 14203218
00 00 00 00 00
22029 9766 00 9766 831621
84894 10558 223974 234532 6365661
244456 201488 615294 816782 13348274
00 00 00 00 00
20000 00 00 00 129700
53802 60066 9000 69066 3631971
00 00 00 00 00
45928 119587 83248 202835 6262332
1024897 56690 39743 96433 2504382
478927 266958 1542408 1809366 24229572
6695330 3905008 9913452 13818460 115319838
10500 00 00 00 259353
241028453
34290725
78865437
113156162 S 4064650832STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 1985
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
ADDITIONS
RESERVED INCOME
BALANCES FOR OBJECT FOR GIFTS FOR
JULY 1 1984 OF TRUST PRINCIPAL PRINCIPAL
1294762307 284520713 36 750 67 16000
4374794 1042406 00 00
260656000 40440263 00 00
1414266728 131359564 310 779 51 48874805
00 00 00 00
5611600 558251 00 4043300
10925709 2179317 00 380200
47934933 3970940 1 416 09 900300
9113246 2368816 00 00
163671973 13816171 00 2736864
5381400 524557 00 4791110
52749746 5296416 00 00
35266048 3793946 00 2203571
92215187 18009534 00 1058563
1400000 172836 00 00
2079754 181852 00 3006279
69069665 6554923 00 1909129
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
00 60162 00 1000000
6789825 750369 00 81800
12238573 1226066 00 400000
00 00 00 00
754928 74000 00 803281
2392016 230284 00 00
737516 30432 00 20000
00 00 00 00
00 00 00 00
750721 59476 00 00
15251873 1629098 00 00
3258538 458633 00 1500000
S 3511653080 519309025 S 34894627 73725202
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 1985
DEDUCTIONS RESERVED
FOR OBJECT BALANCES
TOTAL OF TRUST TOTAL JUNE 30 1985
288211780 219292294 2 19292294 13 63681793
1042406 75775 75775 5341425
40440263 18476574 18476574 2 82619689
211312320 104221850 1 04221850 15 21357198
00 00 00 00
4601551 558251 558251 9654900
2559517 427706 427706 13057520
5012849 3258707 3258707 49689075
2368816 2842816 2842816 8639246
16553035 12241007 12241007 1 67984001
5315667 524557 524557 10172510
5296416 5280304 5280304 52765858
5997517 2724197 2724197 38539368
19068097 2487407 2487407 1 08795877
172836 172836 172836 1400000
3188131 1621807 1621807 3646078
8464052 1938758 1938758 75594959
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
1060162 00 00 1060162
832169 526900 526900 7095094
1626066 1186729 1186729 12677910
00 00 00 00
877281 74000 74000 1558209
230284 327500 327500 2294800
50432 00 00 787948
00 00 00 00
00 00 00 00
59476 93400 93400 716797
1629098 1589200 1589200 15291771
1958633 183444 183444 5033727
627928854 S 380126019 S 380126019 3759455915STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1985
BALANCES
JULY 1 1984
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
Brunswick Junior College
Reserved
Unreserved Surplus
00 00
48 09419 00
20 00 36779
298 1 09159 93409
00
324 36
00
3487 19
30
9382 18
00
10089 89
855212 00 00 3044381
00 63840 00 00
00 1507 00 34358
00 6633 00 00
00 1282237 00 89390
00 364643 00 00
00 00 00 00
00 289529 00 61712
577954 00 00 7275
2300000 30909 00 00
00 1667628 00 2306643
00 87041 00 12567
00 00 00 00
00 00 00 00
00
42
00
8501
00
179532
00
124947
00
00
00
37135
00
69
00
138018
00
169719
00
00STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 198 5
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
PRIOR YEARS
UNRESERVED
BALANCES SURPLUS
REMITTED TO THE
BOARD OF REGENTS
BALANCES
JUNE 30 1985
00 183054 00 00
4062802 309741 00 00
00 505806 00 2036779
29809159 422878 00 193409

00
215490
746617
38978
00
432412
00
586111
48246 48246 00 00 8 29 06966 96135
00 00 00 63840 00 00
00 1048 00 1507 00 35406
00 00 00 6633 00 00
00 00 12 00 82237 00 89390
00 19355 3 00 64643 00 19355
00 00 00 00 00 00
00 17507 2 00 89529 00 44205
570679 7275 00 00 7275 00
2300000 00 00
80 30909 80
00 570311 16 00 67628 17 00 36332
00 12879 00 87041 00 25446
00 00 00 00 00 00
00 00 00 00 00 00
00 00 00 42
00 47653 00 8501
00 00 1 00 79532
00 7400 1 00 24947
00 00 00 00
371 00 35
477 00 22
1380 00 18
1771 00 19
00 00
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1985
BALANCES
JULY 1 1984
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
JUNIOR COLLEGES continued
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
Unre served Surplus
Middle Georgia College
Reserved
Unreserved Surplus
South Georgia College
Reserved
Unreserved Surplus
Waycross Junior College
Reserved
Unreserved Surplus
125001 S 418717 00 2710331
00 00 00 556
5680055 00 00 6126579
9664300 5141 00 10967758
00 00 00 00
00 51678 00 00
13662518 59110 00 14770636
00 00 00 00
00 10321 00 912647
00 00 00 681588
OTHER
Skidaway Institute of Oceanography
Reserved
Unreserved Surplus
00 00
1082617 467352
72883905 S 31110236
Reserved
Unreserved Surplus due to Board of Regents
s 67483618 S 00
5400287 31110236
72883905 S 31110236
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 1985
281
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
PRIOR YEARS
UNRESERVED
BALANCES SURPLUS
REMITTED TO THE
BOARD OF REGENTS
BALANCES
JUNE 30 1985
i 2057455 S 2162152 00 S 418717 2182456 548179
00 00 00 00 00 556
446524 6126579 00 00 6126579 00
945479 10609779 00 5141 10609779 357979
00 00 00 00 00 00
00 00 00 51678 00 00
1107614 14770132 00 59110 14770132 504
00 00 00 00 00 00
841000 782959 00 10321 841000 129688
675000 662903 00 00 675000 18685
00 00 00
00 1082617 467352
65559995 5400287 33033859
30717814 S 00 36765804
34842181 5400287 3731945
S 65559995 5400287 S 33033859
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 1985
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 1 198 4 LAND BUILDINGS
14485463 789001112
63815964 179607241
6042100 378779635
00 3367652 429106675
00 00 158182528
00 176542287
00 00 8717441
5107500 4790874
00 00 161341906
100000 43893483
00 00 00 189335430
00 71025189
00 40479139
00 00 87603029
128316 16350614
00 157617008
13044515 36691311
00 505131 67856657
00 00 00 16588138
00 1123239
00 00
00 2819777
00 13978944
8565000 803380
00 7232900
00 1710230
00 475023
00 3048083
00 29303454
00 11748782
00 36638600
00 119787042
00 00 320000
00 00 2620000
00 1 141 51379 S 3239879151
The accompanying
notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 1985
ADDITIONS NET
DEDUCTIONS
IMPROVEMENTS
OTHER THAN
BUILDINGS
74131184
4612163
11660602
271563959
4768221
9619569
23509930
1953800
3439539
6767228
721700
3266500
2361700
3320375
18234491
1140000
00
6934184

12150600
00
9882991
186112
1408649
8458000
3309700
391920
4082219
223517
89700
00
11058760
8267200
1300000
CONSTRUCTION
EQUIPMENT IN PROGRESS
765074150 S 00
1021003893 00
1106046792 25321275
2297332893 00
76777573 00
47193927 00
94087949 00
91674309 00
78961456 00
65893840 00
170521152 00
36670997 00
76832494 00
33750400 00
16641558 00
135465975 00
157593442 00
180158563 00
27407341 00
28944520 00
21624549 00
12475957 00
9399834 00
55505239 00
28395858 00
13690547 00
8720123 00
29486477 00
21407597 00
37923082 00
35095461 00
45030877 00
13247843 00
1642691909
1269039261
1477207854
3001371179
2397
2333
1263
1035
2437
1166
3591
1109
1196
571
513
2942
2073
2544
561
300
315
154
59
733
389
157
132
327
508
496
827
730
148
28322
55783
15320
26483
42901
54551
34882
62686
73333
73004
54979
22983
29268
44273
46079
67759
07540
81846
87759
31619
38458
92697
77365
58077
00751
71864
92821
85119
67843
TRANSFERS TO
INVESTMENT
IN GENERAL BALANCES
FIXED ASSETS JUNE 30 1985
1642691909 00
1269039261 00
1477207854 00
3001371179 00
239728322 00
233355783 00
126315320 00
103526483 00
243742901 00
116654551 00
359134882 00
110962686 00
119673333 00
57173004 00
51354979 00
294222983 00
207329268 00
254444273 00
56146079 00
30067759 00
31507540 00
15481846 00
5987759 00
73331619 00
38938458 00
15792697 00
13277365 00
32758077 00
50800751 00
49671864 00
82792821 00
173085119 00
14867843 00
6499162
5387162
508879113
6760235362
25321275 10597823730 10597823730 STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
YEAR ENDED JUNE 30 1985
BALANCES
JULY 1 1984
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
Brunswick Junior College
Reserved
Unreserved
13296978 S
16083552
26554200
77513527
1212100
6806638
8398350
96846468
2435000
17059947
7707150
1920676
2698500
5011092
7865200
19218706
1354511
4877935
1510500
3891193
15294562
3461700
3433500
9666460
6588400
3930185
1629826
9078929

00
31955320
00
84879695
3941174
00
135823151
00
15359857
3994800
16641760
13034700
4928666
8821100
15279281
1573600
2652079
930000
3516683
981000
2690629
154000
165815
984000
660170
00
3 L75 85 00
12 152 93 00
19 391 43 00
188 872 89 00
25 516 85 00
33 823 36 00
30 409 18 00
39 797 69 00
87 535 73 00
109 786 56 00
22 585 28 00
142 36 42 00
30 06222
00
10C 77761
00
30 24722
00
39 31696
00
28 40899
00
3 14425
00
51577
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
YEAR ENDED JUNE 30 1985
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
FUND BALANCES
CARRIED
OVER
BALANCES
JUNE 30 1985
8866655 7030155 2220778 S 16083552 19942855 24925165
88900 274063 00 77513527 26643100 84605632
81600 1500 00 6806638 1130500 3942674
47925 00 00 96846468 8350425 135823151
352500 96018 00 00 2787500 17281514
292750 38122 00 1920676 7414400 1253415
687500 34899 00 5011092 3386000 1974042
970600 154543 00 19218706 6894600 19041832
141489 178343 00 00 1496000 7251277
24550 29793 00 3891193 1485950 3412129
4574160 74940 00 3461700 19868722 3115858
679700 00 00 9666460 4113200 3 979769
1570800 3500 00 3930185 8159200 8757073
235506 41806 00 9078929 1394320 11020462
00 6500 00 00 00 13094829
714800 66431 00 16641760 3280000 14302673
1148700 191126 00 00 11886000 1731318
1689200 15195 00 15279281 10510300 10092956
253400 00 00 2652079 1827000 3024722
94500 6800 00 3516683 835500 3938496
1 9000 241792 00 2690629 972000 3082691
19000 00 00 165815 173000 314425
109500 36204 00 660170 1093500 87781
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
YEAR ENDED JUNE 30 1985
BALANCES
JULY 1 1984
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
JUNIOR COLLEGES continued
Clayton Junior College
Reserved
Unreserved
Dalton Junior College
Reserved
Unreserved
Emanuel County Junior College
Reserved
Unreserved
Floyd Junior College
Reserved
Unreserved
Gainesville Junior College
Reserved
Unreserved
Gordon Junior College
Reserved
Unreserved
Macon Junior College
Reserved
Unreserved
Middle Georgia College
Reserved
Unreserved
South Georgia College
Reserved
Unreserved
Waycross Junior College
Reserved
Unreserved
1304000 5266122 50 00 01800
334000 2784754 9 00 33799
81000 527033 6 00 23406
345000 1902440 15 00 58099
3198071 2616888 28 00 92330
448000 1031295 00 51055
00 555847 00 19125
532500 1104274 18 00 04962
648800 2649025 17 00 88565
120000 298162 00 41033
OTHER
Skidaway Institute of Oceanography
Reserved
Unreserved
00
00
00
00
Reserved
Unreserved
137463348 S 00
271544978 360261183
S 409008326 S 360261183
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 1985
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
FUND BALANCES
CARRIED
OVER
BALANCES
JUNE 30 1985

24C 00
9 50
20 00
00
90 00
00
650 00
24 78
8388 39
40 90
1932 00
519 65
00
9 50
600 00
00
356 00
203 00
130 00
00
52 661 00 22
27 847 00 54
5 270 00 33
19 024 00 40
261686
10 312 00 95
5 558 00 47
11 042 00 74
26 490 00 25
2 981 00 62
12 50 800 027 00 50
3 9 320 337 00 99
6 900 234 00 06
2 15 800 605 00 77
40 28 368 964 90 20
6 412 9 00 10
200 00 75
5 18 925 049 00 62
6 18 132 088 00 65
1 330 410 00 33
00
00
00
00
00
00
10394319 315992761 463671667
V ioS 2220778 S 151642862
S6005973 313771383 312028805
10394T 1 1 315991 61 L
63671667STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS PRIVATE TRUST
YEAR ENDED JUNE 30 1985
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
RESERVED
RESERVED BALANCES
BALANCES JULY 1 1984 RECEIPTS DISBURSEMENTS JUNE 30 1985
58680313 S 4435386683 S 4444048180 50018816
147443784 3574177569 3565603438 156017915
53033279 6714115382 6712852073 54296588
133767311 13885591463 13854506855 164851919
1525712 617732664 617096591 2161785
17988408 389800117 398251345 9537180
33353903 643067504 638306356 38115051
1970073 667177549 666107574 3040048
9804759 1192377308 1192285463 9896604
6329675 331831074 331045624 7115125
10055767 1578377261 1576769295 11663733
9100103 356839531 357029191 8910443
804126 641977608 641382935 1398799
17335274 420649105 431928545 6055834
11634365 548248495 550817342 9065518
3939654 320771123 317038533 7672244
8872081 599329940 595061201 13140820
10873579 796853416 797423614 10303381
10323337 612069838 611919843 10473332
3592632 227721087 227734176 3579543
3284638 301951369 302452382 2783625
1390727 117743065 118006783 1127009
441035 238302074 237866189 876920
1317867 214131503 213799259 1650111
797771 136593450 136754325 636896
330214 39302642 39317975 314881
3478515 215131609 207328218 11281906
3358758 208230361 209798724 1790395
396680 99577878 99456634 517924
4736479 152997040 152389250 5344269
7407206 265996534 257146554 16257186
3580224 327015879 327132186 3463917
421794 93100745 93242896 279643
00 51094684 51094684 00

S 581370043 S41015263550 540972994233 623639360
The accompanying notes are an integral part of these financial statements
STATEMENT OF
FUNDS AVAILABLE AMD 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 30 198 5
FUNDS AVAILABLE
STATE
FUNDS
OTHER REVENUES RETAINED
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
SPONSORED
OPERATIONS
CARRYOVER
FROM PRIOR
YEAR
TOTAL
FUNDS
AVAILABLE
PERSONAL
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
GRADUATE INSTITUTIONS
GeehnolSgJitUte S 5267312900 S 3020836849 5 2640652267
6728399600 2348353707 819018462
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
4879366600
13458775000
911611900
769149400
835320000
1159765000
932224700
850900100
1838351200
744016600
912048400
604060000
915412200
812658300
1285195000
1506900500
573414700
399289200
317594000
202480000
302752000
517058200
320454300
146870000
321060000
315979100
263356500
418873600
483779000
387861600
154780000
825190233
4710597604
201643575
251164696
375459147
401578669
191578251
344138139
757094885
218168652
485599335
201416629
222829493
337380523
638870724
563124549
171325575
126748506
110834736
39359867
88418110
206927845
107766855
25263245
84443824
125690231
69484542
168853402
93455981
91835677
29506233
1861682021
3781763397
345670850
69139651
121291183
146037212
637862930
149128525
345980894
134700039
67626491
59000577
363500954
91851186
310486646
181784090
153133931
81887288
123270502
49830162
97642941
130223743
74804304
8651279
85887482
40938203
22051432
38797549
57678529
103548682
30404489
00 10928802016 5913207346
00 9895771769 7278349792
00 7566238854 4 571844692
00 21951136001 13673464550
00 1458926325
00 1089453747
00 1332070330
00 1707380881
00 1761665881
00 1344166764
00 2941426979
00
00
00
00
1096885291
1465274226
864477206
1501742647
00 1241890009
00 2234552370
00 2251809139
909114532
812958020
992290368
1248267531
905402958
941890749
2160427366
724074475
1123184153
645926767
893553806
845925717
1481197545
1685456759
00 897874206 5891 36146
00 607924994 4313 82250
00 551699238 3196 40644
00 291670029 1933 32317
00 488813051 3104 85925
00 854209788 5618 64195
00 503025959 3109 69338
00 180784524 1287 42354
00 491391306 3337 85839
00 482607534 3400 80075
00 354892474 2442 38056
00 626524551 4736 43392
00 634913510 4470 41226
00 583245959 3117 47059
00 214690722 1453 99393
S495 37069600 SI 7634940289 S132259283 91 S
00 80 397938280
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 1985
EXPENDITURES
SPONSORED
OPERATIONS
OPERATING EXPENSES
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
SPONSORED
OPERATIONS
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
1532227325
412595884
1420659999
1766434821
111490726
9011864
32752783
28280079
284812013
30168873
79235482
20518157
19042473
7020697
88160984
31527126
51697577
23509196
2379083543 1108424942
1798124961 406422578
1107151978
4126206808
209272421
207480953
216456806
312500432
212213763
252665466
434827226
237967523
270606137
159672310
244739232
287918807
442843112
366830634
441022022
2015328576
234180124
60127787
88538400
117757133
353050917
118959652
266745412
114181882
48584018
51979880
275339970
60324060
258789069
158274894
00 10932943156
00 9895493215
30135539
365005278
00
00
00
00
7570814230
21946440033
00 1464057803
00 1089578624
00 1330038357
00 1706805175
00 1755479651
00 1343684740
2941235486
1096742037
1461416781
864599654
1501793992
16700000 1242395710
00 2234527303
00 2234071483
4141140 10928802016
278554 9895771769
4575376 4695968 7566238854 21951136001
5131478 1458926325
124877 2031973 575706 1089453747 1332070330 1707380881
6186230 482024 1761665881 1344166764
191493 2941426979
143254 3857445 122448 51345 1096885291 1465274226 864477206 1501742647
505701 25067 17737656 1241890009 2234552370 2251809139
31670317
15746637
42273849
26387145
35696224
69658230
47522391
72100
45217329
14167510
00
3652591
11660572
13789945
8971829
155497222
94204295
107478429
47246442
80610533
161622809
117179053
43326919
69997427
101431488
88652493
112194047
128697547
167771972
38859532
121463614
66140651
80996653
23443017
61946717
60565513
27282413
8579179
40670153
26770693
22051432
35144958
46017957
89758737
21432660
00 8 977 672 99
00 6 074 738 33
00 5 503 895 75
00 2 904 089 21
00 4 887 393 99
00 8 537 107 47
00 5 029 531 95
00 1 807 205 52
00 4 8 96 707 48
00 4 824 497 66
00 3 549 419 81
00 6 246 349 83
00 6 334 173 02
00 5 830 677 13
00 2 146 634 14
106907
451161
1309663
73652
499041
72764
63972
1720558
157768
49507
1889563
1496208
178246
27308
897874206
607924994
551699238
291670029
488813051
854209788
503025959
180784524
491391306
482607534
354892474
626524551
634913510
583245959
214690722
14781332320 6910295663 411840817 80367126863 30811417 80397938280STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 198 5
FUNDS AVAILABLE
STATE
FUNDS
GRADUATE INSTITUTIONS
Georgia Institute of
Technology
Engineering Extension
Division i
Georgia Tech Research
Institute
Medical College of Georgia
Eugene Talmadge Memorial
Hospital
Family Practice Residency
Program
Georgia Radiation Therapy
Center
University of Georgia
Agricultural Experiment
Station
Athens and Tifton
Veterinary
Laboratories
Cooperative Extension
Service
Marine Institute
Marine Resources
Extension Center
veterinary Medicine
Experiment Station
Veterinary Medicine
Teaching Hospital
OTHER
Skidaway Institute of
Oceanography
28
OTHER REVENUES RETAINED
EDUCATION
GENERAL AND
DEPARTMENTAL SPONSORED
SERVICES OPERATIONS
PERSONAL
48156200
17199800
91655400
432335800
25831900
2442823900
28095300
2446793400
66559100
88237300
238804900
46140400
115130400
2052
16759
33111
27771
5455386644
00
102512060
665112294
6454
89
80343
13449
05852
62972
10945
CARRYOVER
FROM PRIOR
YEAR
S 11041584
3534278287
376465270
00
00
738025522
146649176
614400097
56267798
31741010
00
00
00
00
2360209
00
00
TOTAL
FUNDS
AVAILABLE
S 364430895
5927405858
9959528302
432335800
128343960
3845961716
176845216
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
1 439 736 20
13 522 309 57
61 541 517 90
138 671 46
746 384 78
23 068 674 14
29745250
00 00 37066 1317 738 403 40 47 2709022585 43779765
00 1405 841 62 75080382
00 2388 678 72 109941480
00 1983 513 45 77525562
36873627
135631406
287635433
101416631
50687763800 59970419808 55644 500150 236020988 S25538704746 13192241064
The accompanying notes are an integral part of these financial statementsSPONSORED
OPERATIONS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1985
EXPENDITURES
OPERATING EXPENSES
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
SPONSORED
OPERATIONS
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
1037907
2573020162
276161521
00
00
401178318
93429234
449628817
39531034
23566315
00
00
124754746
989102262
2933435124
10112932
52706676
796334368
383035725
31692784
34054643
62667367
120755223
1917613
961258125
100303749
00
00
336847204
53219942
164771280
16736764
8174695
00
00
93392079
56930055
00
406115869
00
4905858
00
00
00
66259025
00
S 365075965
5932541561
9464052184
430095947
127345154
3846133162
176832697
3706458407
131740347
140876035
238867872
198280785
645070
5135703
495476118
2239853
998806
364430895
5927405858
9959528302
432335800
128343960
3845961716
125 19 1 768 452 16
154 33 37 066 738 40
00 1 317 403 47
918 73 1 405 841 62
00 2 388 678 72
705 60 1 983 513 45
68554510
49104460
67076896
286152497
1482936
287635433
S 3926107818 5588194581 1710306268 627602886 25044452613 494252133 25538704746STATEMENT OF FUNDS AVAILABLE AMD EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 198 5
FUNDS AVAILABLE
OTHER
FUNDS
TRANSFERS
BETWEEN
FUNDS
TOTAL
REVENUES
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
1080496067 341807072
238369061 71532890
225884172 24177117
2493094518 362146234
190603718 279940
40796890 9857338
20091519 159214
32203002 5911161
131808923 00
125868757 5487522
550235255 71014102
169255809 17145
45791013 3982231
228868790 21053006
176636942 1151666
102428538 10714150
396649737 29879495
325562445 1 19540149
54458312 40 81656
16311819 2 28886
00 00
2370961 00
13436465 35 08995
27045069 1 73400
14732231 77 13637
1790014 46000
14091940 1 73332
17215665 14 26745
25333704 24 51325
14635202 163 65323
89609827 43 35437
44462178 24 72267
2922372 40375
7 386 889 95
1 668 361 71
2 017 070 bb
1 309 482 84
1 903 237 78
309 395 52
199 323 Ob
262 918 41
1 318 089 23
1 203 812 35
4 792 211 53
1 692 386 64
418 087 32
2 078 157 84
1 754 852 7 b
917 143 88
3 667 702 42
3 060 222 96
50376656
16082933
00
2370961
9927470
26871669
7018594
1744014
13918608
15788920
22882379
1730121
85274390
41989911
2881997
CARRYOVER
FROM PRIOR
YEAR
370631629
347196594
37098269
926305617
00
50340292
10761132
58823990
4076090
62105360
110338419
27100881
43521840
97354403
44960531
15500776
108094043
220454990
11106632
22161254
00
2512953
16376089
29297384
14572018
5966862
13712568
26620775
6954913
29151522
2214441
25768886
2608103
TOTAL
FUNDS
AVAILABLE
11 093 206 24
5 140 327 65
2 388 053 24
30 572 539 01
1 903 237 78
812 798 44
306 934 37
851 158 31
1 358 850 13
1 824 865 95
5 895 595 72
1 963 395 4b
8 53 306 11
3 051 701 8 7
2 204 458 o
1 072 151 64
4 748 642 85
5 264 772 86
161483288
38244187
00
4883914
26303559
56169053
21590612
7710876
27631176
42409695
29837292
27421401
87488831
67758797
5490100
684963
Sl11021727810 S 5992018068
8735707324
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 1985
PERSONAL
SERVICES
EXPENDITURES
OPERATING
EXPENSES
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
450794022
61978786
141536864
1166195145
410577585
75941353
61685290
855637548
861371607
137920139
203222154
2021832693
247949017
376112626
35583170
1035421208
1109320624
514032765
238805324
3057253901
778 025 29 800 224 26 1 578 249 b5 324 988 23 1 903 737 78
bl J9 74 259 2b7 81 320 637 55 492 160 89 81 798 44
119 31b 94 2b 989 84 146 305 78 160 628 59 306 934 37
122 514 14 87 562 58 210 076 72 641 Oftl 59 851 15R 31
42 599 45 30b 153 06 1 048 752 51 310 097 62 1 358 850 1 3
568 811 94 541 201 11 1 110 013 05 714 852 90 1 R4 865 95
i 88 ill 94 1 b0 715 26 4 459 043 20 1 4 36 552 52 5 895 595 7
491 996 b2 1 193 477 76 1 685 474 28 277 921 17 1 963 395 45
265 863 66 3b 397 19 302 260 85 551 045 37 853 306
1 26b 623 91 b44 880 53 1 910 504 44 1 141 197 43 3 051 701 87
442 802 47 1 08b 156 42 1 528 958 89 675 499 18 2 204 45R 07
41 1 lb 43 317 641 38 789 416 81 282 734 83 1 07 151 64
2 428 898 11 1 222 172 11 3 651 070 22 1 097 572 63 4 748 64 85
1 44 198 04 1 383 228 03 3 127 426 07 2 137 346 79 5 264 772 86
70837615
11008528
00
1107885
8932704
15496582
10147585
00
8874196
9471999
15424752
9199235
38536048
19276699
1222672
53122626
2673360
00
476875
2543879
2557510
1843070
348980
636660
2184250
8285011
1850032
27839893
22307097
493996
123960241
13681888
00
1584760
11476583
18054092
11990655
348980
9510856
11656249
23709763
11049267
66375941
41583796
1716668
37523047
24562299
00
3299154
14826976
38114961
9599957
7361896
18120320
30753446
6127529
16372134
21112890
26175001
3773432
161483288
38244187
00
4883914
26303559
56169053
21590612
7710876
27631176
42409695
29837292
27421401
87488831
67758797
5490100
58767b
587676
3735707324STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 198 5
STATE
FUNDS
OTHER
FUNDS
FUNDS AVAILABLE
TRANSFERS
BETWEEN
FUNDS
CARRYOVER
FROM PRIOR
YEAR
TOTAL
FUNDS
AVAILABLE
GRADUATE INSTITUTIONS
Georgia Institute of
Technology 5
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 349371889 S 341807072 5 6 91178961
5389028 71532890 76921918
93324664 24177117 2 82501781
00 262505038 362146234 6 24651272
13363 279940 293303
7646737 9857338 17504075
14345324 159214 14504538
11666216 5911161 17577377
81606636 00 81606636
19704725 5487522 25192247
40708542 71014102 1 11722644
11778984 17145 11796129
5428088 3982231 9410319
10823280 21053006 31876286
665375 1151666 1817041
3777600 10714150 14491750
4091955 29879495 33971450
00 17827516 19540149 37367665
00 470635
00 2020465
00 1412719
00 921506
00 1552567
00 10697830
00 4898116
00 944674
00 2667587
00 1510202
00 11594092
00 1476476
00 00
00 5149129
00 1383858
4081656
228886
00
00
3508995
173400
7713637
46000
173332
1426745
2451325
16365323
4335437
2472267
40375
00 S 691178961
4809419 81731337
00 282501781
29809159 654460431
00 293303
00 17504075
00 14504538
00 17577377
00 81606636
00 25192247
00 111722644
00 11796129
577954 9988273
00 31876286
00 1817041
00 14491750
00 33971450
00 37367665
4552291 00 4552291
2249351 00 2249351
1412719 00 1412719
921506 00 921506
5061562 00 5061562
10871230 1 25001 10996231
12611753 00 12611753
990674 56 80055 6670729
2840919 96 64300 12505219
2936947 00 2936947
14045417 00 14045417
17841799 136 62518 31504317
4335437 00 4335437
7621396 00 7621396
1424233 00 1424233
1040648
S 165000000 988415464
Aj15464 1021727810 S21 75143274
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 30 198 5
EXPENDITURES
PERSONAL
SERVICES
CAPITAL OUTLAY
OTHER
COSTS
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
14706008 6 76505389 00 6 91211397 32436 5 6 91178961
00 81382618 00 81382618 348719 81731337
00 1 18439999 1 65000000 2 83439999 938218 2 82501781
00 6 53451442 00 6 53451442 1008989 6 54460431
00 3337684 00 3337684 3044381 293303
77453 17426622 00 17504075 00 17504075
00 14470180 00 14470180 34358 14504538
00 17577377 00 17577377 00 17577377
00 81696026 00 81696026 89390 81606636
00 25192247 00 25192247 00 25192247
00 1 11722644 00 1 11722644 00 1 11722644
00 11734417 00 11734417 61712 11796129
00 9980998 00 9980998 7275 9988273
00 31876286 00 31876286 00 31876286
00 4123684 00 4123684 2306643 1817041
60273 14418910 00 14479183 12567 14491750
00 33971450 00 33971450 00 33971450
00 37367665 00 37367665 00 37367665
00 4515156
00 2249282
00 1274701
00 751787
00 5061562
00 8285900
00 12611197
00 544150
00 1537461
00 2936947
00 14045417
00 16733681
00 4335437
00 6708749
00 742645
00 4515156 37135 4552291
00 2249282 69 2249351
00 1274701 1 38018 1412719
00 751787 1 69719 921506
00 5061562 00 5061562
00 8285900 27 10331 10996231
00 12611197 556 12611753
00 544150 61 26579 6670729
00 1537461 109 67758 12505219
00 2936947 00 2936947
00 14045417 00 14045417
00 16733681 147 70636 31504317
00 4335437 00 4335437
00 6708749 9 12647 7621396
00 742645 6 81588 1424233
1508000
1508000 467352
1040648
14843734 S2028517710 S 165000000 2208361444
31110236 2239471680SUMMARY 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
Other Costs
Travel
Supplies and Materials
Repairs and Maintenance
Rents Other Than Real Estate
Tuition and Scholarships
College Work Study Program
Scholarships Fellowships Prizes
Awards and Other
Other Expenditures
Publications and Printing
Computer Charges
Software
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
UNIVERSITY OF GEORGIA
Office of Minority Business Enterprise
Personal Services
Salaries and Wages S
Employers Contributions for
FICA
Group Insurance
Retirement
Other Costs
Travel
Supplies and Materials
Repairs and Maintenance
Rents Other Than Real Estate
Other Expenditures
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Research Consortium
Other Costs
Repairs and Maintenance
Equipment Purchases
SENIOR COLLEGE
SOUTHERN TECHNICAL INSTITUTE
Research Consortium
Other Costs
Equipment Purchases
13021002
900691
457347
1417263
4 023 48
774 64
168 25
156 50
200 00
3 600 00
1 464 22
768 70
147 934 00
14141340
934290
441703
1755227
477045
317979
151150
3630
169884
9750133
629944
431886
3129
36400
55183
836616
15796303
15908979
3760800
329539196
17272560
12862979 S 30135539
31705282
333299996 365005278
16700000
411840817
OTHER ORGANIZED ACTIVITIES
EDUCATION GENERAL AND DEPARTMENTAL SERVICES
GRADUATE INSTITUTIONS
GEORGIA INSTITUTE OF TECHNOLOGY
Engineering Extension Division
Advanced Technology Development Center
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Retirement
Unemployment compensation
Insurance
Liability Insurance
Workers Compensation
Insurance
418 615 33
21 641 07
10 824 11
43 717 79
542 76
183 57
1 121 14
49664577SUMMARY OF OTHER EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES continued
EDUCATION GENERAL AMD DEPARTMENTAL SERVICES continued
GRADUATE INSTITUTIONS continued
GEORGIA INSTITUTE OF TECHNOLOGY continued
Engineering Extension Division continued
Advanced Technology Development Center continued
Other Costs
Travel
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Utilities
LeasePurchase of Equipment
Rents Other Than Real Estate
Insurance and Bonding
Tuition and Scholarships
College Work Study Program
Other Expenditures
Publications and Printing
Equipment Purchases
Computer charges
Software
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Georgia Tech Research Institute
Agricultural Research
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Retirement
Liability Insurance
Workers Compensation
Insurance
Other Costs
Travel c
Supplies and Materials
Equipment Purchases
Computer charges
MEDICAL COLLEGE OF GEORGIA
Family Practice Residency Program
Capitation Contracts for Family
Practice Residency
Other Costs
Per Diem Fees and Contracts
Contracts
Residency Capitation Grants
Other Costs
Per Diem Fees and Contracts
Contracts
Student Preceptorships
Other Costs
Tuition and Scholarships
Scholarships Fellowships
Prizes Awards and Other
Per Diem Fees and Contracts
Per Diem and Fees
UNIVERSITY OF GEORGIA
Agricultural Experiment Station
Fire Ant Research
Personal Services
Salaries and Wages
Other Costs
Travel 5
Motor Vehicle Expenses
Motor Vehicle Equipment
Purchases
Supplies and Materials
Repairs and Maintenance
Rents Other Than Real Estate
Equipment Purchases
Veterinary Medicine Experiment station
Agricultural Research
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Retirement
4130225
68458
2689009
483729
8276762
4235
248676
115635
366
1029061
1172857
317200
645
13376
1481263
15609941
41528527
2340626
1992362
4663519
12500
75000
743475
4099483
1406377
68186
219961
44754
844000
585825
62727
2520
473919
27741113
1256217
1321919
2334387
35641438
85306015
50612534
56930055
210333231
183700638
142236070
5800000
6282000
12082000
406115869
2233706
32653636SUMMARY OF OTHER EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES continued
EDUCATION GENERAL AND DEPARTMENTAL SERVICES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
Veterinary Medicine Experiment Station
Agricultural 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
Software
Telecommunic ations
Per Diem Fees and Contracts
Per Diem and Fees
Fire Ant Research
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Retirement
Other Costs
Travel
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Other Expenditures
Equipment Purchases
Computer Charges
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
1244879
825
4962628
1883247
774952
1023991
252790
4023201
5090
204000
11816
36645
6987280
301448
105042
451833 S
121732
13095
2972025
697181
1452851
5692728
22223
29887
334000
14424064
47077700
7845603
11335722
19181325 S71164883
619516822
SPONSORED OPERATIONS
GRADUATE INSTITUTION
GEORGIA INSTITUTE OF TECHNOLOGY
Engineering Extension Division
Advanced Technology Development Center
Personal Services
Salaries and Wages
Other Costs
Supplies and Materials
Repairs and Maintenance
Publications and Printing
Computer Charges
Telecommunications
3146341
1259755
2686686
111342
857676
24264
6276028
UNEXPENDED PLANT FUND
GRADUATE INSTITUTION
MEDICAL COLLEGE OF GEORGIA
Eugene Talmadge Memorial Hospital
Capital Outlay Eugene Talmadge
Memorial Hospital Renovations
Other Costs
Repairs and Maintenance
Publications and Printing
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Georgia Radiation Therapy Center
Capital Outlay Georgia Radiation
Therapy Center Planning Funds
Other Costs
Per Diem Fees and Contracts
Per Diem and Fees
5945652
143917348
117000
20000
149863000
150000000
15000000 165000000
S 1204443703COMPARISOH 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 12257131000 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
BUDGETED
5267312900
6989818100
ACTUAL
OVER
UNDER
5267312900 00
5661489116 1328328984
12257131000 10928802016 1328328984
6081286500
1642728400
3134063000
1399053100
5913207346 168079154
1532227325 110501075
2379083543
1108424942
754979457
290628158
S 12257131000 10932943156 1324187844
Excess of Funds Available over Expenditures S 4141140 4141140
OTHER ORGANIZED ACTIVITIES
ENGINEERING EXTENSION DIVISION
The total approved budget for the Engineering Extension Division operations of Georgia Institute of Technology provided
for expenditures totaling 389330800 Included in the approved budget are provisions for the regular program Advanced
Technology Development Center and programs funded by restricted funds A comparison of anticipated funds available and
budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Advanced Technology Development Center
Excess of Funds Available over Expenditures
148156200
241174600
389330800
153194100
1070000
131416000
3024300
100626400
148156200
216274695
364430895
143973620
1037907
124754746
1917613
93392079

389330800 365075965
645070
00
24899905
24899905
9220480
32093
6661254
1106687
7234321
24254835UNITS 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
GEORGIA TECH RESEARCH INSTITUTE
The total approved budget for the Georgia Tech Research Institute operations of Georgia Institute of Technology pro
vided for expenditures totaling 7284248500 Included in the approved budget are provisions for the regular program
Agricultural Research and programs funded by restricted funds A comparison of anticipated funds available and budgeted
expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Agricultural Research
Excess of Funds Available over Expenditures
717199800
6567048700
7284248500
1410410400
2733724300
983350400
2099836500
56926900
717199800 00
5210206058 1356842642
5927405858 1356842642
1352230957 58179443
2573020162 160704138
989102262
961258125
56930055
5751862
1138578375
3155
7284248500 5932541561 1351706939
5135703 5135703
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 5751862
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 54 of the Amended Appropriations Act
of 19841985
The above comparison also indicates that Agricultural Research was overspent in the amount of 3155 This overexpen
diture is in violation of Section 54 of the Amended Appropriations Act of 19841985
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Institute of Technology provided for expenditures
totaling 814744000 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
OVER
UNDER
814744000
691178961 123565039
691211397 123532603
32436 32436UNITS 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 expen
ditures totaling 10179428700 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
OVER
1 UNDER
6728399600
3451029100
10179428700
7323952100
437600000
1935476600
482400000
6728399600 S 00
3167372169 283656931
9895771769 283656931
7278349792 S
412595884
1798124961
4 06422578
45602308
25004116
9895493215
278554
137351639 75977422
283935485
278554
S 10179428700
Excess of Funds Available over Expenditures
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia State University provided for expenditures totaling
188818200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expen
ditures 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
BUDGETED
188818200
ACTUAL
OVER
UNDER
00
188818200
1 888 18200
76921918 111896282
4809419
31731337 107086863
81382618 107435582
348719 S 348719UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 307
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 7995203300 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Special Desegregation Programs
Excess of Funds Available over Expenditures
4879366600
3115836700
7995203300
4615247700
1483538400
1226545600
639738500
30133100
4879366600 00
2686872254 428964446
7566238854 428964446
4571844692 S
1420659999
1107151978
441022022
30135539

43403008
628 78401
119393622
198716478
2439
7995203300 7570814230 424389070
S 4575376 S 4575376
The above comparison indicates that Special Desegregation Programs were overspent in the amount of 2439 This over
expenditure is in violation of Section 54 of the Amended Appropriations Act of 19841985
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 9638215100 Included in the approved budget are provisions for the regular program and
programs funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
2891655400
6746559700
9638215100
9638215100
28 916 554 00 on
68 318 519 14 852922 14
97 235 073 14 852922 14
236020988
9959528302
236020988
321313202
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
6191538600
289256100
3066218900
91201500
9638215100
6154151790
276161521
2933435124
100303749
37386810
13094579
132783776
9102249
9464052184 174162916
S 495476118 495476118
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
MEDICAL COLLEGE OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OTHER ORGANIZED ACTIVITIES continued
EUGENE TALMADGE MEMORIAL HOSPITAL continued
The preceding comparison indicates that Operating Expenses of Sponsored Operations were overspent by 9102249 Actual
funds available were 321313202 more than anticipated and actual expenditures were 174162916 less than approved budget
provisions which resulted in funds available exceeding expenditures by 495476118 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 54 of the Amended Appropriations Act
of 19841985
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 432335800 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
BUDGETED
432335800
OVER
UNDER
432335800
EXPENDITURES
Personal Services
Education General and Departmental Services
Operating Expenses
Education General and Departmental Services
Capitation Contracts for Family
Practice Residency
Residency Capitation Grants
Student Preceptorships
Excess of Funds Available over Expenditures
14006500 13867146 139354
10129300 10112932 16368
211042600 210333231 1 709369
183700000 183700638 638
13457400 S 12082000 430095947 2239853 1375400
432335800 2239853
S 2239853
The above comparison indicates that Residency Capitation Grants were overspent in the amount of 638 This overexpen
diture is in violation of Section 54 of the Amended Appropriations Act of 19841985UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AMD EXPENDITURES

GRADUATE INSTITUTIONS continued
MEDICAL COLLEGE OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OTHER ORGANIZED ACTIVITIES continued
GEORGIA RADIATION THERAPY CENTER
The total approved budget for the Georgia Radiation Therapy Center operations of the Medical College of Georgia provided
for expenditures totaling 5125831900 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
25831900
100000000
1258 31900
25831900
102512060
128343960
00
2512060
748 147 00 746 384 78 1762 22
510 172 00 527 066 76 16894 76
1258 319 00 s 1273 9 451 988 54 15132 9988 S4
06
Personal Services
Education General and Departmental Services
Operating Expenses
Education General and Departmental Services
Excess of Funds Available over Expenditures
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 1689476 Actual funds available were 2512060 more than anticipated and actual expenditures were 1513254 more
than approved budget provisions which resulted in funds available exceeding expenditures by 998806 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 54 of the Amended Appropriations Act
of 19841985
UNEXPENDED PLANT FUND
REGULAR
The total approved budget for the Unexpended Plant Fund of the Medical College of Georgia Regular provided for expen
ditures totaling 113866400 A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
5 BUDGETED 113866400
S 113866400
OVER
UNDER
117501781
3635381
118439999 4573599
938218 S 938218
The above comparison indicates that Capital Outlay was overspent by 4573599 Actual funds available were 3635381
more than anticipated and actual expenditures were 4573599 more than approved budget provisions which resulted in expen
ditures exceeding funds available by 938218
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 54 of the Amended Appropriations Act
of 198419851
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 continued
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 150000000 A comparison of anticipated funds available and budgeted expen
ditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Capital Outlay Eugene Talmadge Memorial
Hospital Renovations
Excess of Funds Available over Expenditures
GEORGIA RADIATION THERAPY CENTER
BUDGETED
OVER
UNDER
1 50000000
150000000
1 50000000
150000000
P0
The total approved budget for the Unexpended Plant Fund of the Medical College of Georgia Georgia Radiation Therapy
Center provided for expenditures totaling 15000000 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
EXPENDITURES
Capital Outlay Georgia Radiation
Therapy Center Planning Funds
Excess of Funds Available over Expenditures

15000000
15000000
15000000
JJ
poUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 311
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 expen
ditures totaling 22282301300 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Office of Minority Business Enterprise
Research Consortium
Excess of Funds Available over Expenditures
OVER
UNDER
13458775000
8823526300
222 82301300
13685903600
1900000000
4131419600
2200000000
31678100
333300000
22282301300
13458775000 00
8492361001 331165299
21951136001 331165299
13673464550
1766434821
4126206808
2015328576
31705282
333299996
124 390 50
1335 651 79
52 127 92
1846 714 24
271 82
04
21946440033 335861267
46 95968 s 4695968
The above comparison indicates that Office of Minority Business Enterprise was overspent by 27182 This overexpendi
ture is in violation of Section 54 of the Amended Appropriations Act of 19841985
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 4089882600 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
Fire Ant Research
Excess of Funds Available over Expenditures
24428 16470 23900 58700
40898 82600
2322204100
520000000
2442823900 00
1403137816 243920884
3845961716 243920884
2306867414
401178318

15336686
118821682
862678500 380000000 5000000 796334368 336847204 4905858 66344132 43152796 94142
40 89882600 S 3846133162 243749438
171446 171446
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
ATHENS AND TIFTON VETERINARY LABORATORIES
The total approved budget for the Athens and Tifton veterinary Laboratories operations of the University of Georgia
provided for expenditures totaling SI99683900 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
OVER
UNDER
28095300
171588600

28095300 S
148749916
00
22838684
176845216
22838684
29795300 94021300 s 29745250 93429234 S 50050 592066
2000000 73867300 438271 53219942 1561729 20647358
i 49C83900 s 176832697 S 22851203
s 12519 s 12519
Excess of Funds Available over Expenditures
COOPERATIVE EXTENSION SERVICE
The total approved budget for the Cooperative Extension Service operations of the University of Georgia provided for
expenditures totaling 3827576100 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
OVER
I UNDER
2446793400
1380782700
2446793400 S 00
1259880440 120902260
3827576100 3706673840 S 120902260
2767380400 450000000 S 2709022585 449628817 S 58357815 371183
410195700 200000000 383035725 164771280 27159975 35228720
3827576100 S 3706458407 121117693
215433 s 215433
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OTHER ORGANIZED ACTIVITIES continued
MARINE INSTITUTE
The total approved budget foe the Marine Institute operations of the University of Georgia provided for expenditures
totaling 171059100 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
ditures may be summarized as follows
ds available and expen
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
66559100
104500000
1710591no
43796300
49148700
27262800
50851300
171059100
66559100
65181247
00
39318753
131740347
39318753
43779765
39531034
31692784
16736764
16535
96 17666
131740347
00
4429984 34114536
39318753
s 00
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent by
4429984 Actual funds available were 39318753 less than anticipated and actual expenditures were 539318753 less than
approved 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 54 of the Amended Appropriations Act
of 19841985
MARINE RESOURCES EXTENSION CENTER
The total approved budget for the Marine Resources Extension Center operations of the University of Georgia provided for
expenditures totaling 163233800 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 expenditu
tures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
88237300
74996500
163233800
OVER
UNDER
88237300
52346862
140584162
00
22649638
22649638
i 76225400 24800000 75080382 23566315 1145018 1233685
35901200 26307200 34054643 8174695 I 1846557 18132505
140876035 22357765
291873 291873
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 238804900 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
2388 04900 00 2388 049 629 00 72 s
2388 04900 2388 678 72
OVER
t UNDER
00
62972
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
110571700
109941480
61915700 47077700 19239800 s 62667367 47077700 19181325 238867872 00
238804900

630220
751667
00
58475
00
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 751667 Actual funds available were 62972 more than anticipated and actual expenditures were 62972 more than
approved budget provisions 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 54 of the Amended Appropriations Act
of 19841985
VETERINARY MEDICINE TEACHING HOSPITAL
The total approved budget for the Veterinary Medicine Teaching Hospital operations of the University of Georgia provided
for expenditures totaling 214162900 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
46140400
168022500
214162900
OVER
UNDER
46140400
152210945
198351345
00
15811555
15811555
EXPENDITURES
Personal Services
Education General and Departmental Services
Operating Expenses
Education General and Departmental Services
Excess of Funds Available over Expenditures
82488900
131674000
214162900
77525562
120755223
198280785
70560
4963338
10918777
15882115UNITS 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 expenditures
totaling 51301113600 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
AGRICULTURAL EXPERIMENT STATIONS
BUDGETED 1301113600
1301113600
OVER
UNDER
8666397 702447203
5 597597733 703515867
5 1068664 1068664
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
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
00
s 00
00
11098607
29809159
40907766 S
OVER
UNDER
11098607
29809159
40907766
40967441
40967441
ii
59675
The above comparison indicates that Capital Outlay was overspent by 40967441
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 54 of the Amended Appropriations Act
of 19841985UNITS 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 pro
vide for anticipated funds available or budgeted expenditures
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that Capital Outlay was overspent by 13525169
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 54 of the Amended Appropriations Act
of 19841985
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
BUDGETED
00
00
OVER
ACTUAL UNDER
135251 69 135251 69
S 135251 69 s 135251 69
00 00
BUDGETED
00
00
OVER
ACTUAL UNDER
1374865 S 1374865
1374865 1374865
s 00 S 00
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that Capital Outlay was overspent by 1374865
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 54 of the Amended Appropriations Act
of 19841985
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
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
00 13766 13766
M 13766 13766
00 00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES
ALBANY STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Albany State College provided for expendi
tures totaling 51477474900 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
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
911611900
565863000
1477474900
910116500
118232700
201907700
247218000
1477474900
911611900
547314425
00
18548575
1458926325
18548575
909114532 S
111490726
209272421
234180124
1001968
6741974
7364721
13037876
Excess of Funds Available over Expenditures
The above comparison indicates that Operating Expenses of Education
1464057803 13417097
5131478 5131478
General and Departmental Services were overspent
by 7364721 Actual funds available were 18548575 less than anticipated and actual expenditures were 13417097 less
than approved budget provisions which resulted in expenditures exceeding funds available by 5131478
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 54 of the Amended Appropriations Act
of 19841985
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Albany state College provided for expenditures totaling
1800000 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 1800000
1800000
OVER
UNDER
293303

3044381 rl
The above comparison indicates that Capital Outlay was overspent by 1537684 Actual funds available were 1506697
less than anticipated and actual expenditures were 1537684 more than approved budget provisions which resulted in expen
ditures exceeding funds available by 3044381
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 54 of the Amended Appropriations Act
of 19841985UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
ARMSTRONG STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Armstrong State College provided for expendi
tures totaling 51075928700 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
769149400
306779300
10 7 5928700
814196800
20000000
206731900
35000000
1075928700
769149400
320304347
1089453747 5
OVER
UNDER
00
13525047
13525047
812958020 S
2074809 601277 53 87
s 10895786 24
1248 77
1238780
10988136
749053
25127787
13649924
148
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 749053 and Operating Expenses of Sponsored Operations were overspent by 525127787 Actual funds available were
513525047 more than anticipated and actual expenditures were 13649924 more than approved budget provisions which
resulted in expenditures exceeding funds available by 5124877
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 54 of the Amended Appropriations Act
of 19841985
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Armstrong State College provided for expenditures totaling
510430000 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
10430000
10430000 5
S
OVER
ACTUAL UNDER
17504075 5 7074075
17504075 5 7074075
00 5 00
The above comparison indicates that Capital Outlay was overspent by 57074075 Actual funds available were 57074075
more than anticipated and actual expenditures were 7074075 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 54 of the Amended Appropriations Act
of 19841985UNITS 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 1315571600 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 expen
ditures 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
835320000
480251600
1315571600
1001460900
30158700
204882000
79070000
1315571600
8 353 200 00 00
4 967 503 30 16498730
5 13 320 703 30 16498730
92290368
32752783
9170532
2594083
216456806 88538400
1330038357
s 2031973
115 94 748 684 06 00
144 667 57
20 319 73
The above comparison indicates that Personal Services of Sponsored Operations were overspent by 2594083 Operating
Expenses of Education General and Departmental Services were overspent by 11574806 and Operating Expenses of Sponsored
Operations were overspent by 9468400 Actual funds available were 16498730 more than anticipated and actual expendi
tures were 14466757 more than approved budget provisions which resulted in funds available exceeding expenditures by
2031973 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 54 of the Amended Appropriations Act
of 19841985UNITS 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
12900500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
BUDGETED 12900500 5 ACTUAL 14504538 14470180 34358 OVER UNDER 1604038
12900500 1569680
34358
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that Capital Outlay was overspent by 1569680 Actual funds available were 1604038
more than anticipated and actual expenditures were 1569680 more than approved budget provisions which resulted in funds
available exceeding expenditures by 34358 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 54 of the Amended Appropriations Act
of 19841985UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 32
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 1735370400 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
UNEXPENDED PLANT FUND
OVER
UNDER
1159765000
575605400
17 35370400
1257606000
29306400
312592000
135866000
1735370400
1159765000
547615881
00
27989519
1707380881
27989519
1248267531
28280079
312500432
117757133
9338469
1026321
1706805175
575706
91568 18108867
28565225
575706
The total approved budget for the Unexpended Plant Fund of Columbus College provided for expenditures totaling
18093100 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
18093100
OVER
UNDER
17577377
18093100
17577377
00
515723UNITS 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 expen
ditures totaling 81761500100 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
EXPENDITURES
932224700 829275400 1761500100 8 932224700 829441181 1761665881 00 165781
s 165781
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
910807800 302293300 217584100 330814900 905402958 284812013 212213763 353050917 1755479651 6186230 S S 5404842 17481287 5370337 22236017
1761500100 6020449
6186230
The above comparison indicates that Operating Expenses of Sponsored Operations were overspent by 22236017 Actual
funds available were 165781 more than anticipated and actual expenditures were 6020449 less than approved budget pro
visions which resulted in funds available exceeding expenditures by 6186230 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 54 of the Amended Appropriations Act
of 19841985
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Fort Valley State College provided for expenditures totaling
69990500 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
69990500
OVER
UNDER
81606636
69990500
81696026
irJ
116 161 36
117 055 26
11 893 90
The above comparison indicates that Capital Outlay was overspent by 11705526 Actual funds available were 11616136
more than anticipated and actual expenditures were 11705526 more than approved budget provisions which resulted in expen
ditures exceeding funds available by 89390
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 54 of the Amended Appropriations Act
of 19841985
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 1336786500 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
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
850900100
485886400
1336786500
9502 85500
30579300
246121200
109800500
1336786500
8 509 001 00 0 0
4 932 666 64 73 802 64
13 441 667 64 73 802 64
941890749
30168873
8394751
410427
2 1 526 189 654 596 66 52
s 13 436 847 40
4 820 24
65 91 442 591 66 52
68 982 40
4 820 24
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 6544266 and Operating Expenses of Sponsored Operations were overspent by 9159152 Actual funds available were
7380264 more than anticipated and actual expenditures were 6898240 more than approved budget provisions which resulted
in funds available exceeding expenditures by 482024 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 54 of the Amended Appropriations Act
of 19841985
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia College provided for expenditures totaling
25439700 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
25439700 251922 47 S 2474 53
25439700 251922 47 2474 53
S 00 00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
GEORGIA SOUTHERN COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia southern College provided for expendi
tures totaling 2938284600 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
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
1838351200
1099933400
2938284600
2161346300
100000000
426938300
250000000
29382 84600
1838351200
1103075779
2941426979
2160427366
79235482
00
3142379
3142379
S

4348272 2667454 26 12
29412354 86
1914 93
918934
20764518
78 88926
16745412
191493
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 7888926 and Operating Expenses of Sponsored Operations were overspent by 16745412 Actual funds available were
3142379 more than anticipated and actual expenditures were 2950886 more than approved budget provisions which resulted
in funds available exceeding expenditures by 191493 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 54 of the Amended Appropriations Act
of 19841985
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Southern College provided for expenditures totaling
91141600 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
BUDGETED 91141600 ACTUAL 111722644 111722644 00 OVER UNDER 20581044
91141600 20581044
00
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that Capital Outlay was overspent by 20581044 Actual funds available were 20581044
more than anticipated and actual expenditures were 20581044 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 54 of the Amended Appropriations Act
of 19841985UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
GEORGIA SOUTHWESTERN COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia Southwestern College provided for
expenditures totaling 51108842900 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
I UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
744016600
364826300
1108842900
744016600 S
352868691
00
11957609
1096885291
11957609
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
725623500 23293900 724074475 20518157 1549025 2775743
237911900 122013600 237967523 114181882 55623 7831718
1108842900 1096742037 143254 12100863
143254
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 55623 Actual funds available were 11957609 less than anticipated and actual expenditures were 12100863 less
than approved budget provisions which resulted in funds available exceeding expenditures by 143254
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 54 of the Amended Appropriations Act
of 19841985
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Southwestern College provided for expenditures total
ing 11117200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expen
ditures may be summarized as follows
FUNDS AVAILABLE
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED 11117200 ACTUAL 11796129 11734417 61712 S
11117200

OVER
UNDER
517217
61712
The above comparison indicates that Capital Outlay was overspent by 617217 Actual funds available were 678929
more than anticipated and actual expenditures were 617217 more than approved budget provisions which resulted in funds
available exceeding expenditures by 61712 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 approvals they would be in violation of Section 54 of the Amended Appropriations Act
of 19841985UNITS 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 1470593400 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
912048400
558545000
1470593400
912048400
553225826
1465274226 SJ
00
5319174
5319174
11 11335700 19121600 5 11 23184153 19042473 11848453 79127
2 91757200 48378900 2 70606137 48584018 21151063 205118
14 70593400 S 14 61416781 3857445 S 9176619
3857445
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent by
11848453 and Operating Expenses of Sponsored Operations were overspent by 205118 Actual funds available were
5319174 less than anticipated and actual expenditures were 9176619 less than approved budget provisions which resulted
in funds available exceeding expenditures by 3857445
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 54 of the Amended Appropriations Act
of 19841985UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 32
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
8645500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
OVER
UNDER
8645500 S
9410319
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that Capital Outlay was overspent by 1335498 Actual funds available were 1342773
more than anticipated and actual expenditures were 1335498 more than approved budget provisions which resulted in funds
available exceeding expenditures by 7275 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 54 of the Amended Appropriations Act
of 19841985
00 8645500 577954 9988273 9980998 7275 577954 1342773
8645500 1335498
7275
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
NORTH GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of North Georgia college provided for expendi
tures totaling 912473200 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
OVER
UNDER
604060000
308413200
912473200
645669200
32027400
165124500
69652100
912473200
604060000 S
260417206
00
47995994
i64477206
47995994
645926767
7020697
159672310
51979880

257567
25006703
5452190
17672220
864599654
122448
47873546
Excess of Funds Available over Expenditures iri
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent by
257567 Actual funds available were 47995994 less than anticipated and actual expenditures were 47873546 less than
approved budget provisions which resulted in expenditures exceeding funds available by 122448
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 54 of the Amended Appropriations Act
of 19841985
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of North Georgia College provided for expenditures totaling
34320000 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 34320000
s 34320000
OVER
UNDER
31876286
2443714
31876286
J10 S
2443714UNITS 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 1524539900 Included in the approved budget are provisions for the regular program and programs funded by
restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
BUDGETED
915412200
609127700
1524539900
94925200
99594600
242709900
287310200
1524539900
ACTUAL
OVER
UNDER
915412200 S
586330447
00
22797253
1501742647
22797253
93553806
88160984
244739232
275339970

1371394
11433616
2029332
11970230
1501793992
22745908
51345
51345
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 2029332 Actual funds available were 22797253 less than anticipated and actual expenditures were 22745908 less
than approved budget provisions which resulted in expenditures exceeding funds available by 51345
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 54 of the Amended Appropriations Act
of 19841985
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Savannah State College provided for expenditures totaling
2569400 A comparison of anticipated funds available and budgeted expenditures to actual furds available and expenditures
may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
2569400
1817041
2569400
4123684
Si
2306643
2306643
The above comparison indicates that Capital Outlay was overspent by 1554284 Actual funds available were 752359
less than anticipated and actual expenditures were 1554284 more than approved budget provisions which resulted in expen
ditures exceeding funds available by 2306643
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 54 of the Amended Appropriations Act
of 19841985UNITS 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 1265891000 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
812658300
453232700
12 658 91000
812658300
429231709
00
24000991
1241890009 1
24000991
8 469 785 00 s 8 459 257 17 10 527 83
468 722 00 315 271 26 153 450 74
2 938 904 00 2 879 188 07 59 715 93
614 499 00 603 240 60 11 258 4 0
167 000 00 167 000 00 00
12 658 910 00 S 12 423 5 957 057 10 01 234 5 952 057 90
01
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Research Consortium
Excess of Funds Available over Expenditures
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Southern Technical Institute provided for expenditures
totaling 28260000 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
OVER
BUDGETED ACTUAL UNDER
282 60000 14491750 13768250
28260000 S 14479183 S 13780817
S 12567 S 12567
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
VALDOSTA STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Valdosta State College provided for expendi
tures totaling 2288757300 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
12 10 851 035 950 623 00 00
22 887 57 3 0 0
1285195000
949357370
00
54204930
2234552370
54204930
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
1485285400
56060600
440631700
306779600
22 88757300
1481197545
51697577
442843112
258789069

4087855
4363023
2211412
47990531
2234527303 i
25067
54229997
25067
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 2211412 Actual funds available were 54204930 less than anticipated and actual expenditures were 54229997 less
than approved budget provisions which resulted in funds available exceeding expenditures by 25067
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 54 of the Amended Appropriations Act
of 19841985
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Valdosta State College provided for expenditures totaling
47721800 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
BUDGETED ACTUAL UNDER
47721800 33971450 13750350
47721800 33971450 13750350
00 00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
WEST GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of West Georgia College provided for expendi
tures totaling 2301439500 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
1 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
UNEXPENDED PLANT FUND
1506900500
794539000
2301439500
1700724600
40000000
380714900
180000000
2301439500
1506900500
744908639
00
49630361
2251809139
49630361
1685456759 15267841
23509196 16490804
366830634 13884266
158274894 21725106
2234071483 67368017
17737656 S 17737656
The total approved budget for the Unexpended Plant Fund of West Georgia College provided for expenditures totaling
51584000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED 51584000 ACTUAL 37367665 37367665 00 S OVER UNDER 14216335
51584000 14216335
00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES
ABRAHAM BALDWIN AGRICULTURAL COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Abraham Baldwin Agricultural College provided
for expenditures totaling 5899309200 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
BUDGETED
573414700
325894500
899309200
ACTUAL
573414700
324459506
OVER
I UNDER
00
1434994
897874206 S
1434994
590586200 30469900 154180300 124072800 S
899309200
S
589136146
31670317
155497222
121463614
1450054
1200417
897767299
106907 S
1316922 2609186
1541901
106907
The above comparison indicates that Personal Services of Sponsored Operations were overspent by 1200417 and
Operating Expenses of Education General and Departmental Services were overspent by 1316922 Actual funds available
were 1434994 less than anticipated and actual expenditures were 1541901 less than approved budget provisions which
resulted in funds available exceeding expenditures by 106907
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 54 of the Amended Appropriations Act
of 19841985
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Abraham Baldwin Agricultural College provided for expendi
tures totaling 5472200 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
5472200
5472200
4552291
4515156
37135 UMTS 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 618753300 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
399289200
2194 64100
618753300
399289200 S
208635794 I
00
10828306
607924994
10828306
433682100 4 31382250 2299850
20905900 15746637 5159263
97447600 94204295 3243305
66717700 66140651 577049
618753300 S 6 07473833 11279467
451161 451161
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Albany Junior College provided for expenditures totaling
4346000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL UNDER
43460 00 S 22493 51 2096649
43460 00 22492 S2 2096718
6 9 s 69
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 AMD EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Atlanta Junior College provided for expendi
tures totaling 576546100 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
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
UNEXPENDED PLANT FUND
317594000
258952100
576546100
321369300
54590400
107539400
93047000
576546100
317594000 5
234105238
00
24846862
551699238
24846862
319640644 1728656
42273849 12316551
107478429 60971
80996653 12050347
550389575 26156525
1309663 1309663
The total approved budget for the Unexpended Plant Fund of Atlanta Junior College provided for expenditures totaling
1250000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
BUDGETED 1250000 ACTUAL 1412719 1274701 138018 S OVER UNDER
1250000 24701
138018
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that Capital Outlay was overspent by 24701 Actual funds available were 162719 more
than anticipated and actual expenditures were 24701 more than approved budget provisions which resulted in funds available
exceeding expenditures by 138018 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 54 of the Amended Appropriations Act
of 19841985UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
BAINBRIDGE JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Bainbridge Junior College provided for expen
ditures totaling 298181600 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
UNEXPENDED PLANT FUND
202480000
95701600
298181600
202480000 S
89190029
291670029
00
6511571
193790000 1 93332317 457683
29884800 26387145 3497655
47295800 47246442 49358
27211000 23443017 3767983
298181600 2 90408921 1261108 S 7772679
1261108
The total approved budget for the Unexpended Plant Fund of Bainbridge Junior College provided for expenditures totaling
840000 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
840000 S
840000

921506
751787
169719
169719UNITS 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 expendi
tures totaling 499957800 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
EXPENDITURES
302752000 197205800 5 302752000 186061051 00 11144749
499957800 488813051 11144749
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
UNEXPENDED PLANT FUND
313994000 38029400 3 10485925 35696224 S 3508075 2333176
81718000 66216400 80610533 61946717 1107467 4269683
499957800 4 88739399 73652 11218401
73652
The total approved budget for the Unexpended Plant Fund of Brunswick Junior College provided for expenditures totaling
5337600 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 5337600 ACTUAL 5061562 5061562 00 OVER UNDER 276038
5337600 276038
00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
CLAYTON JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Clayton Junior College provided for expendi
tures totaling 932238700 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
OVER
UNDER
517058200
415180500
932238700
588935300
81038700
146996900
115267800
932238700
517058200
337151588
00
78028912
854209788
78028912
561864195 S
69658230
161622809
60565513
27071105
11380470
853710747
499041
1 14625909 54702287
78527953
499041
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 14625909 Actual funds available were 78028912 less than anticipated and actual expenditures were 78527953 less
than approved budget provisions which resulted in funds available exceeding expenditures by 499041
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 54 of the Amended Appropriations Act
of 19841985
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Clayton Junior College provided for expenditures totaling
8373400 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
OVER
UNDER
8373400
10871230
00 8373400 S 125001 10996231
8373400 8285900
2710331
2497830
125001
2622831
2710331UNITS 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 5507554600 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
EXPENDITURES
320454300
187100300
507554600
320454300
182571659
00
4528641
503025959
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
311076800 48330000 310969338 47522391 107462 807609
116357500 31790300 117179053 27282413 821553 4507887
507554600 5 502953195 72764 4601405
72764
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 821553 Actual funds available were 4528641 less than anticipated and actual expenditures were 4601405 less
than approved budget provisions which resulted in funds available exceeding expenditures by 72764
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 54 of the Amended Appropriations Act
of 19841985
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Dalton Junior College provided for expenditures totaling
13451000 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 13451000 ACTUAL 126117 126111 5 53 97 56 OVER UNDER 8392 8398 5 47
13451000 03
56
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
EMANUEL COUNTY JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Emanuel County Junior College provided for
expenditures totaling 179290000 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
146870000
32420000
1 79290000
146870000
33914524
00
1494524
180784524
1494524
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
130728500 00 1 28742354 72100 S 1986146 72100
40361500 8200000 43326919 8579179 2965419 379179
179290000 S 1 80720552 63972 1430552
63972
The above comparison indicates that Personal Services of Sponsored Operations were overspent by 72100 Operating
Expenses of Education General and Departmental Services were overspent by 2965419 and Operating Expenses of Sponsored
Operations were overspent by 379179 Actual funds available were 1494524 more than anticipated and actual expendi
tures were 1430552 more than approved budget provisions which resulted in funds available exceeding expenditures by
63972 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 54 of the Amended Appropriations Act
of 19841985
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Emanuel County Junior College provided for expenditures
totaling 6529100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
6529100
S 6529100
S j529100
990674
5680055
5538426
5680055
6670729
544150
5984950
6126579
6126579UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 34
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 5487697200 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
OVER
UNDER
321060000 166637200 S 321060000 170331306 S 00 3694106
s 487697200 5 491391306 3694106
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
336624600
45994900
66862600
38215100
487697200
333785839
45217329
699 406 974 701 27 53
s 4896 707 48
17 205 58
2838761
777571
3134827
2455053
1720558
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 3134827 and Operating Expenses of Sponsored Operations were overspent by 2455053 Actual funds available were
53694106 more than anticipated and actual expenditures were 1973548 more than approved budget provisions which resulted
in funds available exceeding expenditures by 51720558 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 54 of the Amended Appropriations Act
of 19841985
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Floyd Junior College provided for expenditures totaling
52357900 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
BUDGETED ACTUAL OVER UNDER
23579 00 2840919 5 483019
00 9664300 9664300
23579 00 5 12505219 5 10147319
23579 00 5 5 1537461 10967758
10967758
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
GAINESVILLE JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Gainesville Junior College provided for expen
ditures totaling 480600800 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
OVER
UNDER
315979100
164621700
4806 00800
344472000
14077000
315979100
166628434
482607534
00
2006734
2006734
340080075
14167510
96402300 25649500 S S 101431488 26770693 482449766 157768
4806 00800 S S
4391925
90510
5029188
1121193
1848966
157768

Excess of Funds Available over Expenditures
The above comparison indicates that Personal Services of Sponsored Operations were overspent by 90510 Operating
Expenses of Education General and Departmental Services were overspent by 5029188 and Operating Expenses of Sponsored
Operations were overspent by 1121193 Actual funds available were 2006734 more than anticipated and actual expendi
tures were 1848966 more than approved budget provisions which resulted in funds available exceeding expenditures by
157768 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 54 of the Amended Appropriations Act
of 19841985
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Gainesville Junior College provided for expenditures totaling
2946500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures
may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
2936947
2936947
J10
JiUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 343
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 361506500 Included in the approved budget are provisions for the regular program and programs funded by
restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
OVER
FUNDS AVAILABLE BUDGETED ACTUAL UNDER
Appropriation Allotments
State Funds 263356500 263356500 00
6614026
Other Revenues Retained 98150000 91535974
S 361506500 354892474
EXPENDITURES
Personal Services
Education General and Departmental Services 251986400 244238056 Si
Operating Expenses
Education General and Departmental Services 89520100 88652493
Sponsored Operations 20000000 220 514 32
361506500 354941981
867607
2051432
6564519
49507
Excess of Funds Available over Expenditures 49507
The above comparison indicates that Operating Expenses of Sponsored Operations were overspent by 2051432 Actual
funds available were 6614026 less than anticipated and actual expenditures were 6564519 less than approved budget pro
visions which resulted in expenditures exceeding funds available by 49507
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 54 of the Amended Appropriations Act
of 19841985
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Gordon Junior College provided for expenditures totaling
12922700 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
BUDGETED 12922700 5 ACTUAL 140454 140454 17 17 00 s OVER UNDER 1122717
12922700 1122717
00
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that Capital Outlay was overspent by 1122717 Actual funds available were 1122717
more than anticipated and actual expenditures were 1122717 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 54 of the Amended Appropriations Act
of 19841985UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
MACON JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Macon Junior College provided for expendi
tures totaling 633081800 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
418873600
214208200
633081800
476632500
10000000
111449300
35000000
633081800
418873600
207650951
00
6557249
626524551 J
6557249
473643392
3652591
112194047
35144958
2989108
6347409
744747
144958
624634988
1889563 S
8446812
1889563
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 744747 and Operating Expenses of Sponsored Operations were overspent by 144958 Actual funds available were
6557249 less than anticipated and actual expenditures were 8446812 less than approved budget provisions which resulted
in funds available exceeding expenditures by 1889563
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 54 of the Amended Appropriations Act
of 19841985
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Macon Junior College provided for expenditures totaling
20000000 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
BUDGETED
20000000
ACTUAL
OVER
UNDER
17841799
2158201
00 20000000 13662518 31504317 16733681 14770636 13662518 11504317
200poo00 3266319 14770636
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
MIDDLE GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Middle Georgia College provided for expendi
tures totaling 643108100 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
483779000
159329100
6 43108100
442278000
13169200
133521000
54139900
643108100
483779000
151134510
00
8194590
634913510
8194590
4 470 412 26 47 632 26
116 605 72 15 086 28
1 286 975 47 48 234 53
460 179 57 81 219 43
6 334 173 02 96 907 98
14 962 Q8 14 962 08
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent by
4763226 Actual funds available were 8194590 less than anticipated and actual expenditures were 9690798 less than
approved budget provisions which resulted in funds available exceeding expenditures by 1496208
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 54 of the Amended Appropriations Act
of 19841985
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Middle Georgia College provided for expenditures totaling
2097300 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
The above comparison indicates that Capital Outlay was overspent by 2238137 Actual funds available were 2238137
more than anticipated and actual expenditures were 2238137 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 54 of the Amended Appropriations Act
of 19841985
BUDGETED 2097300 ACTUAL 4335437 4335437 00 OVER UNDER 22381 22381
2097300 37
00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
SOUTH GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of South Georgia College provided for expendi
tures totaling 591601600 Included in the approved budget are provisions for the regular program and programsfunded by
restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
OVER
OHDBB
s 387861600 203740000 Sl01600 s 387861600 195384359 S S 00 8355641
s 583245959 8355641
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
UNEXPENDED PLANT FUND
312776500
15127400
169250200
94447500
591601600
311747059 SI
13789945
167771972
89758737

583067713
178246
1029441
1337455
1478228
4688763
8533887
UJiJS
The total approved budget for the Unexpended Plant Fund of South Georgia College provided for expenditures totaling
7997100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
71Q0 S
7997100
7621396
6708749
912647
1288351
9U647UNITS 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 219862900 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 expen
ditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
state Funds
Other Revenues Retained
EXPENDITURES
1547 650 800 829 00 00
2198 629 00
154780000
59910722
00
5172178
214690722
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
147258100 11272400 36893400 24439000
219862900

145399393
8971829
38859532
21432660

1858707
2300571
1966132
3006340
214663414
27308
5199486

The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 1966132 Actual funds available were 5172178 less than anticipated and actual expenditures were 5199486 less than
approved budget provisions which resulted in funds available exceeding expenditures by 27308
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 54 of the Amended Appropriations Act
of 19841985
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Waycross Junior College provided for expenditures totaling
1535400 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
1424233
742645
681588
681588
1
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
OTHER
SKIDAWAY INSTITUTE OF OCEANOGRAPHY
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
OTHER ORGANIZED ACTIVITIES
The total approved budget for the Other Organized Activities of Skidaway Institute of Oceanography provided for expen
ditures totaling 275909200 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
OVER
UNDER
115130400 160778800 115130400 172505033 00 11726233
275909200 S 287635433 s 11726233
102993900
66729900
57915300
48270100
101416631 S
68554510
1577269
1824610
49104460 67076896
S 286152497
S 1482936
88 188 108 067 4C 96
102 432 97
14 829 6
2 759 09200
Excess of Funds Available over Expenditures
The above comparison indicates that Personal Services of Sponsored Operations were overspent by 1824610 and Operating
Expenses of Sponsored Operations were overspent by 18806796 Actual funds available were 11726233 more than antici
pated and actual expenditures were 10243297 more than approved budget provisions which resulted in funds available exceed
ing expenditures by 1482936 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 54 of the Amended Appropriations Act
of 19841985
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Skidaway Institute of Oceanography did not provide for
any expenditures from the Unexpended Plant Fund Therefore the budget comparison shown below does not provide for antici
pated funds available or budgeted expenditures
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that Capital Outlay was overspent by 1508000
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 54 of the Amended Appropriations Act
of 19841985
BUDGETED
00
00
OVER
ACTUAL UNDER
1040648 1040648
1508000 1508000
SI 467352 S 467352

s
GA
A800
A I
15
DOES NOT CIRCULATEUNIVERSITY OF QEORQIA UBHARIES
3 ElDfl 05357 3511