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