Report of the State Auditor of Georgia, year ended June 30, 1993

9

STATE OF GEORGIA
REPORT OF THE STATE AUDITOR
FOR THE FISCAL YEAR ENDED JUNE 30 1993STATE OF GEORGIA
TABLE OF CONTENTS
JUNE 30 1993
Page
INTRODUCTORY SECTION
Letter of Transmittal
FINANCIAL SECTION
Accountants Report on Compilation of Financial Statements 1
Summary Statements
Combined Balance Sheet Statutory Basis All Funds 4
Combined Statement of Changes in Fund Balances Statutory Basis All Funds 5
Statement of Funds Available and Expenditures Compared to Budget Budget Fund6
Statement of Funds Available and Transfers General Fund Statutory Basis 14
Notes to the Financial Statements
Notes to the Financial Statements 1
Findings and Improper or Questioned Costs
Findings and Improper or Questioned Costs 21
Detail Statements
Combining Balance Sheet Statutory Basis Budget Fund 32
Combining Statement of Changes in Fund Balances Statutory Basis Budget Fund 44
Statement of Funds Available and Expenditures Compared to Budget By Budget Unit Budget Fund 56
Combining Statement of Other Revenues Retained Budget Fund 116
Combining Statement of Cash Receipts General Fund Statutory Basis 128
Legislative Appropriations to Spending Units 134This page intentionally left blankINTRODUCTORY SECTIONThis page intentionally left blankClaude L Vickers
STATE AUDITOR
404 6562174
Department of Audits
254 Washington Street SW Suite 214
Atlanta Georgia 303348400
January 31 1994
Members of the General Assembly
of the State of Georgia
Greetings
The Report of the State Auditor of Georgia for the fiscal year ended June 30 1993 is hereby submitted
This report provides to the General Assembly information concerning financial compliance with the
Amended Appropriations Act for fiscal year 1993
The Report of the State Auditor was prepared in accordance with Statements on Standards for Accounting
and Review Services issued by the American Institute of Certified Public Accountants This information
should not be construed to present the financial position or results of operations of the State of Georgia
as a whole nor does this report contain all findings and recommendations for organizations included
within the State of Georgia financial reporting entity Such information will be presented in the State of
Georgia Comprehensive Annual Financial Report and the State of Georgia Single Audit Report which
will be issued by the undersigned later in the year since audit procedures associated with these two reports
had not been completed as of the issuance date of this report
Financial reports for each individual organization included within the State of Georgia financial reporting
entity are presently being prepared Three supplemental volumes which reflect personal service and travel
reimbursement payments for State agencies personal service and travel reimbursement payments for the
University System of Georgia and professional fees and related reimbursable expenses for units of State
government and the University System of Georgia for the fiscal year ended June 30 1993 are to be
issued in conjunction with this report
The Report of the State Auditor presents in the Financial Section both summary and detail level budgetary
financial statements Summary level statements present consolidated budgetary financial statements for
appropriated State organizations Detail level statements present the same financial information by
individual organization All financial statements are presented on a budgetary basis of accounting as
required by budgetary statutes regulations and policies In addition limited disclosures concerning State
of Georgia budgetary accounting practices and significant preliminary findings have been included
Respectfully submitted
Claude L Vickers
State AuditorThis page intentionally left blankFINANCIAL SECTIONThis page intentionally left blankClaude L Vickers
STATE AUDITOR
404 6562174
Department of Audits
254 Washington Street SW Suite 214
Atlanta Georgia 303348400
January 31 1994
ACCOUNTANTS REPORT ON COMPILATION OF FINANCIAL STATEMENTS
Members of the General Assembly
of the State of Georgia
We have compiled the accompanying financial statements of the State of Georgia as of and for the year
ended June 30 1993 as listed in the table of contents in accordance with standards established by the
American Institute of Certified Public Accountants
A compilation is limited to presenting in the form of financial statements information that is the
representation of management We have not audited or reviewed the accompanying financial statements
and accordingly do not express an opinion or any other form of assurance on them
As described in Note 3 these financial statements were prepared on a prescribed basis of accounting that
demonstrated compliance with the budgetary statutes and regulations of the State of Georgia which is a
comprehensive basis of accounting other than generally accepted accounting principles and are not
intended to be a complete presentation of the States assets liabilities fund balances funds available and
expenditures
Management has elected to omit substantially all of the disclosures ordinarily included in financial
statements If the omitted disclosures were included in the financial statements they might influence the
users conclusions about the States assets liabilities fund balances funds available and expenditures
Accordingly these financial statements are not designed for those who are not informed about such
matters
This report is intended solely for the information and use of the General Assembly of the State of Georgia
and should not be used for any other purpose
We are not independent with respect to the State of Georgia
Respectfully submitted
Claude L Vickers
State Auditor
This page intentionally left blank
SUMMARY STATEMENTS
STATE OF GEORGIA
COMBINED BALANCE SBEET STATUTORY BASIS
ALL FUNDS
JUNE 30 1993
Total
Budget General Memorandum
Fund Fund Onty
Assets
Cash and Cash Equivalents
Investments
Accounts Receivable
State Appropriation
Federal Financial Assistance
Other
Prepaid Expenditures
Inventories
15121604376 131023853504 146145457880
4774173591 4774173591
110072541091
109751180532
42088261301
12455515108
4864307551
110072541091
109751180532
42088261301
12455515108
4864307551
Total Assets
299127583550 131023853504 S 430151437054
Liabilities and Fund Balances
Liabilities
Contracts Payable
Grants Payable
Accrued Payroll
Payroll Withholdings
Accounts Payable
Benefits Payable
Undrawn Appropriation Allotments
Deferred Revenue
Incurred But Not Reported Claims Health Claim Expense
Other Liabilities
Total Liabilities
Fund Balances
Colleges and Universities
Reserved
Appropriation to Department of Transportation
Midyear Adjustment Reserve
Motor Fuel Tax Funds
Revenue Shortfall Reserve
State Revenue Collections
Federal Financial Assistance
Inventories
Guaranteed Revenue Debt Common Reserve Fund
Health Insurance Claims
Medicaid Reserves
Underground Storage Trust Fund
Other Reserves
Unreserved
Undesignated
Designated
Surplus
Total Fund Balances
111395177974
9813373918
1016030535
7078060147
21388331840
762600905
4593922814
12224000000
192845391
110072541091
111395177974
9813373918
1016030535
7078060147
21388331840
762600905
110072541091
4593922814
12224000000
192845391
168464343524 110072541091 278536884615
12913064177
83520691622
2856820147
3197760328
1906417625
4419150406
10058526104
2198783426
5892497648
10752120
3710280663
12913064177
1492315738
8346376907
8553789109
2558830659
1492315738
8346376907
83520691622
8553789109
2558830659
2856820147
3197760328
1906417625
4419150406
10058526104
2198783426
5892497648
10752120
3710280663
130663240026 20951312413 S 151614552439
Total Liabilities and Fund Balances
299127583550 131023853504 430151437054
See Accountants Report on Compilation of Financial StatementsSTATE OF GEORGIA
COMBINED STATEMENT OF CHANGES
IN FUND BALANCES STATUTORY BASIS
ALL FUNBS
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
Fund Balances July 1
Colleges and Universities
Reserved
Unreserved
Undesignated
Designated
Surplus
Additions
Adjustments to Prior Years ExpendituresPayables
Excess of Funds Available over ExpendituresTransfers
Excess of Restricted Receipts over Transfers to Revenues
Increase in Inventories
NonMandatory Transfers
Prior Years Checks Voided
Refunds and Recoveries of Medicaid Benefits
Medicaid Special Holding Account
Reimbursement of Prior Years Expenditures
Repayments from Georgia Ports Authority
Other Additions
Deductions
Budget General totalsMemorandum
Fund Fund Only
10092317713 10092317713
104049762810 1978742616 106028505426
216472537 216472537
4319842059 4319842059
118678395119 1978742616 120657137735
5918498300 5918498300
108993845527 20838698972 129832544499
633886242 633886242
461536650 461536650
1873823037 1873823037
24375481 24375481
7218918024 7218918024
1081174054 1081174054
1896696400 1896696400
876659809 S S 876659809
128979413524 20838698972 149818112496
Unreserved Fund Balance Surplus Returned to
Department of Administrative Services Fiscal Division
Year Ended June 301992
Year Ended June 30 1993
Adjustments to Prior Years RevenuesReceivables
Disposition of Refunds and Recoveries of Medicaid
Benefits Medicaid Special Holding Account
Fund Balance Carried Over from Prior Year as
Funds Available
Increase in Prior Years Incurred But Not Reported
Claims Liability Health Claim Expense
Mandatory Transfers
NonMandatory Transfers
Prior Years Unearned Federal Cash Advances
Federal Cash Management Pooling Funds
Other Deductions
4347711389
2299098088
1544632599
6661826133
99229776889
1228500000
213894105
432360501
513797456
522971457
116994568617
1866129175
4347711389
2299098088
1544632599
6661826133
101095906064
1228500000
213894105
432360501
513797456
522971457
1866129175 S 118860697792
Fund Balances June 30
130663240026 20951312413 151614552439
See Accountants Report on Compilation of Financial StatementsSTATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET
BUDGET FUND
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
Funds Available
Budget
Actual
Variance
Favorable
Unfavorable
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
Total Revenues
CarryOver from Prior Year
Transfer from Fund Balance
825815060800 824761569831 1053490969
438830295703 400869242130 37961053573
288450156494 257508296241 30941860253
1553095512997 1483139108202 69956404795
131504170507 99229776889 32274393618
Total Funds Available
1684599683504 1582368885091 102230798413
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Authority Lease Rentals
General Obligation Debt Sinking Fund
Other
Personal Services Staff
Personal Services Elected Officials
Travel Staff
Travel Elected Officials
Per Diem Fees and Contracts Staff
Per Diem Fees and Contracts Elected Officials
Photography
Expense Reimbursement Account
Operating Expenses
Operation of the Courts
Prosecuting Attorneys Council
Sentence Review Panel
Council of Superior Court Judges
Judicial Administrative Districts
Habeas Corpus Clerk
See Accountants Report on Compilation of Financial Statements
182162706607
39742812806
2093949056
1787409200
4752231697
13847308833
5200031500
3185861200
38982920094
204946656009
86234000
40046635900
1135896900
363104500
8860000
700000
23317400
220081600
6500000
113280000
1079809700
4418807300
179171500
15360000
12933900
156165000
780000
178299047165
35706829771
1757442697
1679663250
3815056489
12781462486
5050400178
2774994630
32694904385
81207950833
86119805
38542635900
1000137187
352106568
2838731
000
4685719
154425049
5464939
97830964
1083934637
4342400104
233813046
15325986
11430433
156164990
767127
3863659442
4035983035
336506359
107745950
937175208
1065846347
149631322
410866570
6288015709
123738705176
114195
1504000000
135759713
10997932
6021269
700000
18631681
65656551
1035061
15449036
4124937
764071
54641546
34014
1503467
010
12873 STATE OF GEORGIA
1 STATEMENT OF FUNDS AVAILABLE AMI EXPENDITURE FOR TRE FISCAL YEAR ENDED
11 COMPARED TO BUDGET BUDGET FUND JUNE 30 1993 Variance Favorable
Budget Actual Unfavorable 284322
Cost of Operations 706010100 705725778
Institutes Operations 58264100 58253144 10956
Georgia Magistrate Courts Training Council 28152400 28157452 5052
Council Operations 117638000 117801165 163165
Payments to Judicial Administrative Districts for Case
a Counting 7650000 7650000 000
Board of Court Reporting 9561800 9561745 055
Ji Payment to Council of Magistrate Court Judges 2600000 2370079 229921
Payment to Council of Probate Court Judges 4522700 4522699 001
Payment to Council of State Court Judges 1200000 1195492 4508
Payment to Resource Center 24000000 24000000 000
Payment to Computerized Information Network 66000000 65995518 4482
Council of Superior Court Clerks 000 2119 2119
Rents and Maintenance Expense 1131582700 988546434 143036266
Utilities 3766363000 3688950168 77412832
Payments to DOAS Fiscal Administration 275000000 275000000 000
Telephone Billings 5162002000 4805888337 356113663
Radio Billings 64599800 62760525 1839275
Materials for Resale 2437227400 2131279577 305947823
Health Planning Review Board Operations 3582500 670654 2911846
Contractual Expense 38095200 37080400 1014800
Facility Renovations 308059900 281105800 26954100
i u B i i Reserves 15780400 000 15780400
Market Bulletin Postage 88500000 88500000 000
Payments to Athens and Tifton Veterinary Laboratories 238648700 238648700 000
Poultry Veterinary Diagnostic Laboratories in Canton
Dalton Douglas Oakwood and Statesboro 176994100 176994100 000
Veterinary Fees 40376000 30135925 10240075
Indemnities 11270000 9561018 1708982
Advertising Contract 17750000 17750000 000
Payments to Georgia Agrirama Development Authority
M for Operations 63281700 63281700 000
Renovation Construction Repairs and Maintenance
Projects at Major and Minor Markets 36260000 36259924 076
Contract Federation of Southern Cooperatives 3920000 3920000 000
Goods for Resale 11540500 8145774 3394726
Service Benefits for Children 840020200 839721528 298672
l Purchase of Service Contracts 18231100 18231100 000
Grants to CountyOwned Detention Centers 226540000 226540000 000
Institutional Repairs and Maintenance 239506800 227295810 12210990
H Capital Felony Expenses 6860000 6851035 8965
K Contracts with Regional Development Commissions 221756100 221756100 000
J Local Assistance Grants 90280000 90280000 000
I Appalachian Regional Commission Assessment 9780300 9780225 075
Community Development Block Grants Federal 3959757600 3914458657 45298943
I i Music Hall of Fame See Accountants Report on Compilation of Financial Statements 7 10780000 10780000 000
STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXIENDITUIIES
COMPARED TO BUDGET
BUDGET FUND
Local Development Fund
Payment to State Housing Trust Fund
Payment to Georgia Environmental Facilities Authority
for Operations
Educational Vouchers
Appalachian Regional Commission Revolving Loan
Fund
Court Costs
County Subsidy
County Subsidy for Jails
Central Repair Fund
Payments to Central State Hospital for Meals
Payments to Central State Hospital for Utilities
Payments to Public Safety for Meals
Inmate Release Fund
Health Services Purchases
Payments to MAG for Health Care Certification
University of Georgia Cooperative Extension Service
Contracts
Minor Construction Fund
County Jail Subsidy
QBE Formula Grants
KindergartenGrades 1 3
Grades 48
Grades 912
High School Laboratories
Vocational Education Laboratories
Special Education
Gifted
Remedial Education
Staff Development and Professional Development
Media
Indirect Cost
Pupil Transportation
Local Fair Share
MidTerm Adjustment Reserve
Textbook 7 Year Cycle
Textbook Increased FTE Counts
Other Categorical Grants
Equalization Formula
Sparsity Grants
In School Suspension
Special Instructional Assistance
Middle School Incentive
Special Education LowIncidence Grants
BBS FOB TBE FISCAL VEAB ENDED
JUNE 30 1993
Variance
Favorable
Budget Actual Unfavorable
89000000 88906700 93300
462500000 462500000 000
123247400 123247400 000
25000000 000 25000000
37134500 20000000 17134500
94600000 89086648 5513352
1387000000 1334659000 52341000
691720000 648700000 43020000
53600000 53333774 266226
372050000 331375945 40674055
133194000 124187471 9006529
44450000 44450000 000
151000000 140357346 10642654
3774735100 3654600109 120134991
5498300 5498250 050
33015300 32500000 515300
167699100 167195422 503678
70000000 69997500 2500
75146151900 75146151900 000
70079307400 70079307400 000
29962564600 29962564600 000
10708875800 10708879100 3300
9967464800 9967464800 000
25971047300 25971047300 000
3576330100 3576330100 000
5754102000 5754102000 000
2076668600 2074878000 1790600
8531135000 8531135000 000
58320122800 58320122800 000
12541694900 12521210700 20484200
59450967500 59450967500 000
6328046900 6273404100 54642800
3691994700 3691994700 000
352600500 352600500 000
15309731800 15309731800 000
345287700 345287700 000
2049243300 2051562300 2319000
4216217800 4216217800 000
4984985400 4985225500 240100
41600000 41532600 67400
See Accountants Report on Compilation of Financial Statementssis STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES FOR THE FISCAL YEAR ENDED
111 COMPARED TO BUDGET BUDGET FUND JUNE 30 1993 Variance Favorable Unfavorable
i Budget Actual
It NonQBE Grants
s Education of Children of LowIncome Families 21163686700 19871408090 1292278610
Retirement HB 272 and HB 1321 460091400 460091400 000
B Instructional Services for the Handicapped 5171743800 5151902271 19841529
Li Tuition for the MultiHandicapped 226457400 152987688 73469712
Severely Emotionally Disturbed 3963476500 3703424239 260052261
il School Lunch Federal 19894031400 16507476624 3386554776
IS School Lunch State 2326728500 2326571600 156900
1 Supervision and Assessment of Students and Beginning
n Teachers and PerformanceBased Certification 200350000 200175000 175000
a Regional Education Service Agencies 694437400 694426800 10600
is Georgia Learning Resources System 328085200 319079666 9005534
u High School Program 2817416200 2506394508 311021692
i Special Education in State Institutions 396510300 381841300 14669000
u Governors Scholarships 237864700 237864700 000
i Advanced Placement Exams 92000000 92000000 000
u Job Training Partnership Act 308468000 259886747 48581253
Vocational Research and Curriculum 25821300 25821300 000
ii Even Start 177907500 137516700 40390800
M Salaries and Travel of Public Librarians 1076329800 1076269723 60077
Public Library Materials 477606000 456821854 20784146
Talking Book Centers 87420900 87171300 249600
J Public Library M O 376443200 376442798 402
81 1 Child Care Lunch Program Federal 2670218300 2246411519 423806781
11 Chapter II Block Grant Flow Through 1062226800 1001930567 60296233
M Payment of Federal Funds to Board of Technical and
M 1 Adult Education 1618972800 1334190664 284782136
1 Education of Homeless ChildrenYouth 70300000 18675200 51624800
1 Innovative Programs 235000000 234863444 136556
A Technology Grants 52500000 37500000 15000000
t Limited EnglishSpeaking Students Program 600934800 600934800 000
id Drug Free School Federal 1258371100 1250581687 7789413
Transition Program for Refugees 10000000 000 10000000
1 Emergency Immigrant Education Program 22850400 22850317 083
93 Title II MathScience Grant Federal 457137200 457011200 126000
1 Robert C Byrd Scholarship Federal Health Insurance NonCert Personnel and Retired 25300000 25300000 000
Teachers 6716789200 6716789200 000
IV PreSchool Handicapped Program 1152531200 1152505200 26000
11 Mentor Teachers 75000000 70374000 4626000
Iff Serve America 37010300 35634500 1375800
s i it1 PreKindergarten Program 259348900 259348900 000
Public Library Construction 41199400 41199400 000
Nutrition Education 6703200 5703200 1000000
Ware County Grant 2450000 2450000 000
Ware County Grant for Southern Forest World 490000 490000 000
See Accountants Report on Compilation of Financial Statements 9
STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET
BUDGET FUND
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
Ware County Grant for Road Maintenance
Evidence Purchased
Mansion Allowance
Intern Stipends and Travel
Art Grants of State Funds
Art Grants of NonState Funds
Humanities Grant State Funds
Children and Youth Grants
Juvenile Justice Grants
Payments to Hazardous Waste Management Authority
Georgia Crime Victims Assistance Program
Grants to Local Systems
Grants Local EMA
Grants Other
Grants Civil Air Patrol
Grants Disaster
Postage
Crippled Childrens Benefits
Kidney Disease Benefits
Cancer Control Benefits
Benefits for Medically Indigent HighRisk Pregnant
Women and Their Infants
Family Planning Benefits
Case Services
ESRP Case Services
Crippled Childrens Clinics
Childrens Trust Fund
Cash Benefits
Special Purpose Contracts
Service Benefits for Children
Purchase of Service Contracts
GrantInAid to Counties
Payments to DMACommunity Care
Grants for Regional Maternal and Infant Care
Grants to County DFACS Operations
Substance Abuse Community Services
Mental Retardation Community Services
Mental Health Community Services
Community Mental Health Center Services
Local Welcome Center Contracts
Advertising and Cooperative Advertising
Georgia Ports Authority Authority Lease Rentals
Waterway Development in Georgia
Lanier Regional Watershed Commission
General Obligation Bonds
Per Diem Fees and Contracts JTPA
See Accountants Report on Compilation of Financial Statements
Variance
Favorable
Budget Actual Unfavorable
6000000 6000000 000
52696500 52376231 320269
4000000 4000000 000
26228000 26864100 636100
266365700 266040934 324766
54173800 59160234 4986434
4280000 4280000 000
9500000 9500000 000
198282200 148499629 49782571
72854000 72854000 000
30000000 19561711 10438289
50350000 50350000 000
186435000 112712116 73722884
9790100 7021213 2768887
5448800 5448800 000
1077683300 1087591664 9908364
823558900 819371761 4187139
817817500 777477072 40340428
34409800 19617074 14792726
336285400 202512915 133772485
128785200 44957875 83827325
51560200 51433578 126622
1956782900 1900120517 56662383
2700000 2689095 10905
64000000 62877852 1122148
146926700 88024491 58902209
46295107800 44536146708 1758961092
647623800 600541209 47082591
13586488100 13428480163 158007937
7891607700 7735176317 156431383
8512167100 8244959033 267208067
1321312100 1321125222 186878
74776100 74776100 000
24613512000 24540401586 73110414
4560857900 4340033282 220824618
9110792200 9005011208 105780992
2171699300 2053430456 118268844
5633268300 5277063301 356204999
12691000 12631000 60000
445212800 444438873 773927
144500000 144500000 000
2450000 2450000 000
980000 980000 000
1896696400 000 1896696400
7926469800 6649311544 1277158256
10STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AIVU EXIENDITUIIES
COMIAIIEII TO BUDGET
BUDGET FUND
FOB THE FISCAL YEAR ENDED
JUNE 30 1993
Payments to State Treasury
Books for State Library
Medicaid Benefits Penalties and Disallowances
Payments to Counties for Mental Health
Audit Contracts
SFY 1992 Medicaid Benefits Penalties and Disallowances
Medicaid Benefits Reserve 1991
Medicaid Benefits Reserve 1990
Payments to Counties for Mental Health Reserve 1992
Payments to Counties for Mental Health Reserve 1991
Payments to Counties for Mental Health Reserve 1990
Benefits
Health Insurance Payments
Advertising and Promotion
Cost of Material for Resale
Capital Outlay
New Construction
Repairs and Maintenance
Land Acquisition Support
Wildlife Management Area Land Acquisition
Shop Stock Parks
User Fee Enhancements
Buoy Maintenance
Waterfowl Habitat
Paving at State Parks and Historic Sites
Grants
Land and Water Conservation
Environmental Facilities
Historic Preservation
Recreation
Contracts
Georgia Special Olympics
Technical Assistance Contract
Corps of Engineers Cold Water Creek State Park
Georgia Rural Water Association
Georgia State Games Commission
U S Geological Survey for Ground Water Resources
Payments to Georgia Agricultural Exposition Authority
Georgia Boxing Commission
State Revolving Loan Grant
NonGame Wildlife Conservation and Wildlife
Habitat Acquisition
Parkpass Projects
Fluoridation Grants
Hazardous Waste Trust Fund
Solid Waste Trust Fund
Variance
Favorable
Budget Actual Unfavorable
277407900 000 277407900
11000000 10991948 8052
241947534200 215907543567 26039990633
4376782800 3840619860 536162940
77250000 63338824 13911176
26877555800 24916364412 1961191388
1710030800 555293788 1154737012
559915600 309888484 869804084
507032400 447029312 60003088
000 10192186 10192186
58109200 566508 57542692
24071834700 24071437346 397354
69283572900 61825517112 7458055788
26000000 25975071 24929
245000000 232781272 12218728
653741800 642573812 11167988
282329800 274077225 8252575
34034700 32631340 1403360
58500000 58499977 023
27000000 26892562 107438
114840600 77116404 37724196
5686300 5144354 541946
30000000 11759480 18240520
40000000 39964337 35663
80000000 33770259 46229741
15459800 15459800 000
23433000 23433000 000
35117500 35117500 000
4900000 4900000 000
10651300 10651300 000
17004700 17004700 000
980000 980000 000
8847200 8847200 000
30000000 30000000 000
244839400 239942600 4896800
500000 500000 000
2270098300 2270098300 000
74863700 38464167 36399533
150000000 129073561 20926439
3850000 3849500 500
35000000 33907125 1092875
41500000 41500000 000
See Accountants Report on Compilation of Financial Statements
11STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET
BUDGET FUND
National Park Service Grant
Mountain Park Development
State Patrol Posts Repairs and Maintenance
Conviction Reports
Driver License Processing
Peace Officers Training Grants
Highway Safety Grants
Payments to Employees Retirement System
Employer Contributions
Personal Services
Educ Gen and Dept Svcs
Sponsored Operations
Operating Expenses
Educ Gen and Dept Svcs
Sponsored Operations
Special Funding Initiative
Office of Minority Business Enterprise
Special Desegregation Programs
Forestry Research
Research Consortium
Agricultural Research
Advanced Technology Development Center
Capitation Contracts for Family Practice Residency
Residency Capitation Grants
Student Preceptorships
Mercer Medical School Grant
Morehouse School of Medicine Grant
Capital Outlay ETMH
Center for Rehabilitation Technology
SREB Payments
Medical Scholarships
Regents Opportunity Grants
Regents Scholarships
Rental Payments to Georgia Military College
CRT Inc Contract at Georgia Tech Research Institute
Direct Payments to the Georgia Public
Telecommunications Commission for Operations
County Tax OfficialsRetirement and FICA
Motor Vehicle Tags and Decals
Election Expenses
County Conservation Grants
Guaranteed Educational Loans
Tuition Equalization Grants
Student Incentive Grants
Law Enforcement Personnel Dependents Grants
North Georgia College ROTC Grants
See Accountants Report on Compilation of Financial Statements
HES FOR THE FISCAL YEAR ENDED
JUNE 30 1993
Variance
Favorable
Budget Actual Unfavorable
11400000 3222300 8177700
450000000 184405778 265594222
18000000 16780007 1219993
29000000 24326350 4673650
104800000 104289482 510518
302914900 301614836 1300064
367000000 322781493 44218507
47200000 47200000 000
915000000 915000000 000
114646938300 112810379293 1836559007
22506903000 20315175136 2191727864
40428708300 36230828970 4197879330
22905167200 19961567582 2943599618
565651900 560427731 5224169
30034600 30034600 000
32761800 32761800 000
28176900 24906616 3270284
155000000 154999954 046
185106200 154833815 30272385
167191300 154255464 12935836
258270700 258270158 542
239049900 239049900 000
14640300 9895000 4745300
519400000 519399999 001
121200000 121200000 000
2641850000 1513802000 1128048000
207886200 150702777 57183423
738092500 738092500 000
130580500 126955651 3624849
55272000 55272000 000
18424000 18424000 000
80890800 80890800 000
20678000 20690600 12600
621073600 621073600 000
455092600 455019832 72768
243961000 243942660 18340
68000000 67725137 274863
42276800 38219939 4056861
407600000 313081800 94518200
1677427400 1677427400 000
480394000 370137900 110256100
3800000 3800000 000
8500000 8500000 000
12STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET
BUDGET FUND
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
Osteopathic Medical Loans
Georgia Military Scholarship Grants
Paul Douglas Teacher Scholarship Loans
CostofLiving Increases for Local Retirement System
Members
Floor Fund for Local Retirement Systems
Personal ServicesInstitutions
Operating ExpensesInstitutions
Quick Start Program
Area School Program
Regents Program
Adult Literacy Grants
Capital Outlay Airport Approach Aid and
Operational Improvements
Capital Outlay Airport Development
Mass Transit Grants
Harbor MaintenanceIntraCoastal Waterways
Maintenance and Operations
Spoilage Area Acquisition Clearing Preparation and
Dike Reconstruction
Operating ExpensePayments to Central State Hospital
Operating ExpensePayments to Medical College of
Georgia
Regular Operating Expenses for Projects and Insurance
Budget
16000000
50174000
42500000
603393400
8032100
Actual
16000000
50174000
000
603393400
7920847
Variance
Favorable
Unfavorable
000
000
42500000
320000000 311823895 8176105
60000000 52172607 7827393
9696305900 9389248123 307057777
3927032900 3111856668 815176232
581534000 576420239 5113761
2330171400 2318116876 12054524
260422300 240624835 19797465
1178830600 1123575980 55254620
111233500 110899920 333580
85000000 85000000 000
1571593421 1091150360 480443061
68000000 67999987 013
801945181 340000000 461945181
1525529600 1511012028 14517572
000
111253
Total Expenditures
1684599683504 1473375039564 211224643940
Excess of Funds Available over Expenditures
108993845527 108993845527
See Accountants Report on Compilation of Financial Statements
13
STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AIVI TIIAIVSFEBS FOR THE FISCAL YEAR ENDED
GENERAL FUND STATUTORY IIWISI JUNE 30 1993
Funds Available
Cash Receipts
Taxes
Income 385131428958
General Sales 307226968471
Selective Sales
Motor Fuel 34575803123
Alcoholic Beverages 11197631115
CigarsCigarettes 8471493578
Insurance Premium 19617585766
Estate 3910394078
Property 2803907389
Corporation Net Worth 1842811052
Other 1449938967
Licenses and Permits
Business 4030616872
Nonbusiness 22016160238
Intergovernmental
Federal 3422194
Sales and Services 11442674782
Fines and Forfeits 2049725074
Interest and Other Investment Income 5601657095
Rents and Royalties 742875224
Contributions and Donations 9651360039
Penalties and Interest on Taxes 1888818792
Unclaimed Property 3378599942
Other 53457402
Total Cash Receipts S 837087330151
CarryOver from Prior Year
Transfer from Reserved Fund Balance
Appropriation to Department of Transportation 51365728
Midyear Adjustment Reserve 1814763447
Total CarryOver from Prior Year 1866129175
Total Funds Available 838953459326
Transfers
Legislative Appropriation to Spending Units for Fiscal Year Ended June 30 Less Current Year Funds Lapsed Less Unreserved Fund Balance Surplus Lapsed 825815060800 1053490969 6646809477
Net Transfers
818114760354
Excess of Funds Available over Transfers 20838698972
See Accountants Report on Compilation of Financial Statements
14
NOTES TO THE FINANCIAL STATEMENTSThis page intentionally left blankSTATE OF GEORGIA
NOTES TO THE FINANCIAL STATEMENTS
Note 1 Reporting Entity
For purposes of this report the State of Georgia has
included in the reporting entity all organizations for which
budgets have been compiled and included as a part of the
Amended Appropriations Act of 19921993 Also
included in the reporting entity are organizations to which
prior year appropriations are due andor from which prior
year appropriations have been returned
Note 2 Fund Accounting
The State of Georgia uses funds to report on its financial
position and the results of its operations determined in
conformity with accounting practices prescribed or
permitted by statutes and regulations of the State of
Georgia Fund accounting is designed to demonstrate
legal compliance and to aid financial management by
segregating transactions related to certain governmental
functions or activities A fund is a separate accounting
entity with a selfbalancing set of accounts Funds
presented in this report are as follows
Budget Fund The fund used to account for activities
and functions as set forth in the Amended Appropriations
Act of 19921993
JUNE 30 1993
accrual basis of accounting calls for expenditures to be
recorded when the related fund liability is incurred
Contractual obligations for services which have not been
performed and for goods which have not been delivered
at the end of the fiscal year are recognized as
expenditures and liabilities in the accompanying financial
statements The recognition of encumbrances as
expenditures and liabilities is in accordance with
Constitutional provisions and State budgetary policy
The General Fund Statutory Basis is maintained
substantially on the cash receipts and disbursements basis
of accounting with the exception of the accrual of
amounts due to the various State organizations for
operational costs of the fiscal year
Note 4 Budget
Appropriation allotments to the various State organizations
are based on budgets submitted by the organizations and
approved by the General Assembly and the Governor
The budgets are compiled in the same manner by all
organizations included in this report and expenditures are
classified by budget unit object classes as provided in the
Amended Appropriations Act of 19921993
General Fund Statutory Basis The fund used to
account for the collection of specific revenues of the State
of Georgia as provided by statute or administrative action
and transfers to the various state organizations for
operational costs in the fiscal year This is not a General
Fund as defined by generally accepted accounting
principles
Note 3 Basis of Accounting
The State of Georgia maintains its Budget Fund in
accordance with the modified accrual basis of accounting
Under the modified accrual basis of accounting revenues
are recognized when susceptible to accrual ie when
they become both measurable and available
Measurable means the amount of the transaction can be
determined and available means collectible within the
current period or soon enough thereafter to be used to pay
liabilities of the current period Further the modified
Note 5 Reserved Fund Balances
General Fund
Appropriation to Department of Transportation The
reserved fund balance for Appropriation to the Department
of Transportation in the amount of 1492315738 is
comprised of the following 1 a reserved fund balance
of 1455171377 was determined by comparing the net
Motor Fuel Tax collections for the year ended June 30
1993 to the estimated Motor Fuel Tax collections
budgeted for the fiscal year ending June 30 1994 as
provided by Article III Section IX Paragraph VI of the
Constitution of the State of Georgia and 2 a reserved
fund balance of 37144361 was derived from Motor
Fuel Tax collections deposited in the State of Georgia
Guaranteed Revenue Debt Common Reserve Fund in
excess of the amount required and subsequently refunded
to the General Fund of the State of Georgia
Selected information substantially all disclosures required by generally accepted accounting principles are not included
17STATE OF GEORGIA
NOTES TO THE FINANCIAL STATEMENTS
Midyear Adjustment Reserve The Official Code of
Georgia Annotated Section 451293b provides that As
of June 30 of each fiscal year the state auditor shall
reserve from the state surplus an amount equal to 1
percent of the net revenue collections of such fiscal year
to the extent that such surplus is available therefor This
amount shall be reserved before the amount shall be
reserved for the revenue shortfall reserve On
June 30 1993 the reserved fund balance for the Midyear
Adjustment Reserve was 8346376907
Revenue Shortfall Reserve The Official Code of
Georgia Annotated Section 451293a provides that As
of June 30 of each fiscal year the state auditor shall
reserve from the state surplus an amount equal to 3
percent of the net revenue collections of such fiscal year
to the extent that such surplus is available therefor
On June 30 1993 the reserved fund balance for the
Revenue Shortfall Reserve was 8553789109
State Revenue Collections The reserved fund balance for
State Revenue Collections represents amounts collected by
State organizations but not remitted to the General Fund
of the State of Georgia at June 30 1993 The State
organizations with balances at June 30 1993 are as
follows
Administrative Services
Department of Regular 21057690
Human Resources Department of 83617665
Insurance Department of 2291823984
Investigation Georgia Bureau of 3042550
Judicial System
Supreme Court 6041260
Labor Department of 409763
Natural Resources Department of 922350
Public Safety Department of 30750
Public Service Commission 40000
Revenue Department of 136328060
Secretary of State 863674
Student Finance Commission 14652913
JUNE 30 1993
Note 6 Total Columns on Combined
Statements
Total columns on the Combined Statements are captioned
Totals Memorandum Only to indicate that they are
presented only to facilitate financial analysis Such data
is not comparable to a consolidation Interfund
eliminations have not been made in the aggregation of this
data
Note 7 Other Financial Notes
Regents of the University System of Georgia Board of
The Board of Regents of the University System of
Georgia is reflected as part of the reporting entity for
purposes of this report The Board is comprised of an
administrative central office four 4 State universities
one 1 regional university fourteen 14 fouryear
colleges fifteen 15 twoyear colleges and the Skidaway
Institute of Oceanography For purposes of this report
the Budget Funds of the various institutions have been
consolidated with the Budget Funds of the administrative
central office and the consolidated statements are
reflected in this report
Technical and Adult Education Department of The
Department of Technical and Adult Education is reflected
as part of the reporting entity for purposes of this report
The Department is comprised of an administrative central
office and twentyeight 28 technical institutes For
purposes of this report the Budget Funds of the various
institutions have been consolidated with the Budget Fund
of the administrative central office and the consolidated
statements are reflected in this report
2558830659
Selected information substantially all disclosures required by generally accepted accounting principl
es are not included
18FINDINGS AND IMPROPER OR QUESTIONED COSTS
This page intentionally left blankSTATE OF GEORGIA
FINDINGS AND IMPROPER On QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
Budgeted Object Classes Over Expended
The following State organizations incurred expenditures in excess of amounts budgeted in the object classes indicated below
by the amounts shown Amounts which are within one hundred two percent 102 of the budgeted amounts for the
common object classes as provided in the Amended Appropriations Act are not included in this listing
Administrative Services Department of
B Building Authority Georgia
Capital Outlay
Utilities
33920400
76400
Corrections Department of
Per Diem Fees and Contracts
Education Department of
QBE Formula Grants
High School Laboratories
Other Categorical Grants
In School Suspension
Middle School Incentive
119356
3300
2319000
240100
General Assembly of Georgia
Equipment
Governor Office of the
Intern Stipends and Travel
Art Grants of NonState Funds
Grants Disaster
8182880
636100
4986434
9908364
Judicial System
Continuing Judicial Education Institute of
Georgia Magistrate Courts Training Council
Court of Appeals
Personal Services
Indigent Defense Council Georgia
Cost of Operations
Judicial Council
Council Operations
Council of Superior Court Clerks
Superior Courts
Prosecuting Attorneys Council
Natural Resources Department of
B Agricultural Exposition Authority Georgia
Regular Operating Expenses
Motor Vehicle Purchases
Equipment
Computer Charges
5052
1649773
57671
163165
2119
54641546
2005099
66200
16586416
782017
21STATE OF GEORGIA
FINDINGS AND IMPROPER OR QUESTIONED COSTS
Regents of the University System of Georgia Board of
B Regents Central Office and Other Organized Activities
CRT Inc Contract at Georgia Tech Research Institute
C Public Telecommunications Commission Georgia
Operating Expenses
Student Finance Commission Georgia
Per Diem Fees and Contracts
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
12600
7500209
29084
General Fixed Assets Equipment Inventory
Procedures performed during the audits and reviews of State organizations disclosed certain instances of inadequate inventory
records and deficiencies in the internal control structure relative to equipment inventories Equipment inventory records
maintained by State organizations are used as the basis for financial statement presentation of the General Fixed Assets
Account Group Inadequate inventory records or deficiencies in the internal control structure relative to equipment
inventories existed in the following State organizations 4 F
Administrative Services Department of
Agricultural Exposition Authority Georgia
Children and Youth Services Department of
Education Department of
Forestry Commission Georgia
Governor Office of the
Human Resources Department of
Federal Assistance Compliance Disclosures
Audits and reviews conducted in accordance with the Single Audit Act of 1984 and OMB Circular A128 identified instances
of noncomphance and deficiencies in the internal control structure relative to the administration of Federal SSZL
Judicial System
Juvenile Court Judges Council of
Supreme Court
Law Department of
Medical Assistance Department of
Secretary of State
Technical and Adult Education Department of
Technical Institutes
Transportation Department of
22STATE OF GEORGIA
FINDINGS AND IMPROPER OB QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED
JUNE 30 1993

Administrative Services Department of
Children and Youth Services Department of
Defense Department of
Education Department of
Forestry Commission Georgia
Governor Office of the
Human Resources Department of
Insurance Department of
Judicial System
Juvenile Court Judges Council of
Superior Courts Georgia
Labor Department of
Medical Assistance Department of
Regents of the University System of Georgia Board of
Colleges and Universities
Secretary of State
Technical and Adult Education Department of
Technical Institutes
Transportation Department of
Individual Reports
The Findings and Improper or Questioned Costs section of individual reports prepared for each organization details other
unusual situations deficiencies or problems relative to the financial operations of the State organization The following
comments refer to significant preliminary findings noted in such reports
ADMINISTRATIVE SERVICES DEPARTMENT OF
INVESTMENTS
Uncollateralized Deposits
At June 30 1993 the Department of Administrative Services Fiscal Division failed to have its investments fully
collateralized as provided for by the Official Code of Georgia Annotated OCGA Section 501759 The following
investments were not fully collateralized
Citizens Bank Nashville Georgia
Certificate of Deposit
Amount 450000000
Cobb American Bank and Trust Company Marietta Georgia
Certificate of Deposit
Amount 400000000
Enterprise National Bank of Atlanta Atlanta Georgia
Certificate of Deposit
Amount 250000000
The Department of Administrative Services should establish the necessary controls to ensure that all investments are fully
collateralized
23STATE OF GEORGIA
FINDINGS AND IMPROPER OR QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
CORRECTIONS DEPARTMENT OF
GENERAL LEDGER
Omission of Agency Funds
The Department of Corrections maintains a Central Project Fund for the purpose of receiving telephone commissions on
collect calls made by inmates housed in the various correctional facilities and disbursing these funds to these correctional
facilities based on projects approved by the Department for the benefit of the inmate population These funds are maintained
on both a centralized and a decentralized basis The centralized Central Project Fund is maintained at the central office
Decentralized funds are credited when the approved project amounts are disbursed from the central office to a correctional
facility account The financial activity related to the actual implementation of these decentralized projects is maintained at
each correctional facility For fiscal year 1993 decentralized accounts totaling 141428825 for various correctional
facilities were not included in the summary of Agency Funds provided by the central office
All financial activity of the projects approved for the Central Project Fund should be maintained in the central office and
recorded on the financial statements as presented for review
EXPENDITURESLIABILITIESDISBURSEMENTS
Overstatement of Expenditures
The Department of Corrections maintains a yeartoyear contract with Correctional Medical Services CMS a private
corporation to provide professional medical and administrative services to various correctional institutions operated by the
Department of Corrections Under terms of the contract the Department pays 112 of the contract amountto CMS on a
Zided The t t TS1n tkal CMuS SUbmk t0 tHe Department 3 bimnthy StatUS rePrt re8ardin8 actua affing
provided The contract further provides that CMS will refund to the Department amounts for positions which are vacant in
excess of thirty days or will provide additional services in lieu of refunds Additionally the contract calls for the Department
1Z7 f0eqUPJnent SUPPlieS UtiHtieS and ther CSSentials f0r the efficient Peration of the medical uniiat each
orrectional facility The contract provides that the Department shall not be liable for and shall not reimburse the contractor
for any expense incurred by the contractor in fulfilling the contract
For the year under review it was noted that CMS was retaining funds due to be refunded to the Department of Corrections
for excessive periods of time in a lapsed funds account At June 30 1993 CMS had custody of 1195 90 llTZl
due to the Department of Corrections which was not acknowledged by the Department of Correct on as anAccount
receivable on their formal accounting records These funds were finally received by the Department in October
Than c dV Partment reCrded a CrCdit t0 thC fiSCal yCar 994 HeaUh Services Purchases expendAccountatne
han crediting the prior year surplus account as mandated by State accounting and budgetary requirements An audi
y t ITS H thT P I l r6Ceivable 119590314 as of June 30 193 L to reduce fc
year 1993 Health Services Purchases account which was overstated prior to the adjustment Failure of the Department of
skszs sssrfunds due from cms sh and jxxl
An examination of the records maintained by the Department for the lapsed fund account revealed that CMS made
o TeeDSepIZZZtdy 3H90000 1988 thSh 303
contracted services and travel of certain CMS employees for expenses incurred in connection with the contract TW
ndPeDnuthUreS n0t Pr0CeSSedthroh the Departments accounting records and as a result StaTe accounfing budgetZ
State fund g P6 w vented Also expenditures of approximately 12000000 paid directTby CMS 2
S ate fund appear to be beyond the scope of expenditures agreed to be paid by the Department under te of L contract
The Department of Correctons is currenty reviewing these expenditures for propriety mrelation to the coZg
24STATE OF GEORGIA
FINDINGS AND IMPROPER OB QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
Additionally our review of the records maintained by the Department for the lapsed fund account revealed that the
Department employed inappropriate accounting practices regarding the accounting for refunds of State funds received from
CMS Since fiscal year 1989 approximately 295100000 in refunds of prior year funds received by the Department of
Corrections from CMS were recorded as credits against the contract expenditure account in effect at the time the refund
was received rather that crediting the prior year surplus account as mandated by State accounting and budgetary requirements
This accounting methodology effectively increased budget availability as refunds of prior year funds were received and
recorded It should be noted that the refund of 119590314 of fiscal year 1993 State funds incorrectly recorded by the
Department has been corrected by audit adjustment as discussed above
The Department should establish controls to ensure that funds due from CMS are collected on at least a monthly basis and
are properly recorded in the accounting records All expenditures associated with the contract should be made and recorded
in accordance with State accounting budgeting and purchasing procedures
DEFENSE DEPARTMENT OF
REVENUERECEIVABLESRECEIPTS
EXPENDITURESLIABILITIESDISBURSEMENTS
Noncompliance with Opinion of the Attorney General
During the year under review the Department of Defense requested an opinion of the Attorney General of the State of
Georgia to determine whether billeting funds and armory rental collections are State funds subject to audit requirements and
whether housekeeping personnel paid with receipts from billeting collections are State employees
The Attorney General issued Opinion No 934 on February 3 1993 and opined that the funds collected by the Department
of Defense for billeting and armory rentals are State funds which are subject to audit by the State Auditor The Attorney
General further stated that the funds must be processed and accounted for in accordance with requirements of the Office of
Planning and Budget the State Auditor and the State Depository Board In addition the Attorney General determined that
the housekeeping personnel who are paid out of billet funds are State employees
During the year under review the Department of Defense failed to implement policies and procedures to manage and account
for the billeting funds and armory rentals in accordance with requirements of the Office of Planning and Budget the State
Auditor and the State Depository Board as noted in the Attorney Generals Opinion Procedures to extend employee benefits
to housekeeping personnel were also not implemented during the year under review
EDUCATION DEPARTMENT OF
CASH AND CASH EQUIVALENTS
Agency Funds
The audit report for the year ended June 301992 noted several deficiencies concerning Agency Funds cash accounts These
prior years deficiencies and their current year status are listed below
1 One account had not been recorded on the Departments accounting records In the year under review this
deficiency was corrected
2 Voided checks were not properly mutilated In the year under review this deficiency was corrected
3 Certain expenditures were not supported by adequate documentation In the year under review this
deficiency was not corrected All expenditures should be supported by adequate documentation to
demonstrate proper disbursement and accounting of funds
25STATE OF GEORGIA
FINDINGS AND IMPBOPFlt OR QUESTIONED COSTS
FOB THE FISCAL YEAB ENDED
JUNE 30 1993
4 Deposits for the Vocational Education Account Future Business Leaders of America account were not
made on a timely basis In the year under review this practice continued In addition deposits were not
made on a timely basis for the following four accounts
Vocational Education Accounts
Georgia Association of American Industrial Arts Student Association Incorporated Account
Georgia Association of Future Farmers of America District III Vocational Agriculture Teachers Fund Account
Georgia Association of Future Farmers of America Regular Agent Account
Vocational Industrial Clubs of America Vocational Occupation Clubs of America Account
Steps should be taken to ensure that all funds received are deposited promptly
In the year under review Trust and Agency accounts were tested for proper accounting and for compliance with the original
intent of each particular account In addition to the deficiencies noted above the following deficiencies were noted
1 Checks issued from the Professional Practices Commission account included one check made payable to
signed and endorsed by the custodian of the account Checks made payable to a custodian who also signs
and endorses the checks may allow cash defalcations to occur and go undetected Steps should be taken
to prevent this practice
2 Checks were issued from the Vocational Industrial Clubs of America Metro Atlanta Automobile Dealer
Association account that lacked both preprinted consecutive check numbering and preprinted account
names Steps should be taken to ensure that only checks with preprinted numbers and account names are
issued
3
5
Checks issued from the Related Vocational Instruction Enrichment Camp account included one check
payable to cash In addition examination of this account revealed two presigned blank checks Steps
should be taken to prevent this practice
In some instances certain expenditures did not appear to be in compliance with the intent of the fund
Steps should be taken to ensure that records of a fund include documentation stating specific expenditures
which are allowable for the fund A listing of approved allowable expenditures would reduce the likelihood
of questionable expenditures
The Vocational Education Account Georgia Association of Future Farmers of America Regular Agent
account utilized a credit card for certain purchases Only payments to the credit card company were
recorded on the accounting records Steps should be taken to ensure all individual expenditure transactions
are recorded accurately and promptly
INSURANCE DEPARTMENT OF
CASH AND CASH EQUIVALENTS
Inadequate Bank Reconciliation Procedures
The audit report for the year ended June 30 1992 noted deficiencies in bank reconciliation procedures of the Department
of Insurance For the year under review deficiencies in bank reconciliation procedures continued to exist as follows
1 The monthly bank statements for the operating and revenue collections accounts were not reconciled to the
general ledger
2 Adjustments were not made to the general ledger on a timely basis for reconciling items appearing on the
bank reconciliations
26
lUMautSTATE OF GEORGIA
FINDINGS AND IMPIIOIE II OR QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
3 Differences between reconciled bank and general ledger balances could not be identified As a result audit
adjustments were made to the Budget Fund and the State Revenue Collections Fund to balance the bank
reconciliations to the general ledgers of the respective funds as of June 30 1993
The Department should implement procedures to ensure that cash is reconciled on a monthly basis and needed adjustments
are recorded on a timely basis
INVESTMENTS
Lack of Procedures to Monitor Market Value of Securities
The audit report for the year ended June 30 1992 noted deficiencies in the Departments procedures for maintaining their
fiduciary responsibility for deposits made by insurance companies transacting business within the State of Georgia For the
year under review numerous improvements were noted however the Department failed to initiate procedures for monitoring
the market values of securities provided as deposits by insurance carriers as set forth in OCGA Section 33127
The Department should initiate procedures to monitor the market value of securities provided as deposits by insurance carriers
as required by Georgia Law
REVENUESRECEIVABLESRECEIPTS
Failure to Document Accounts Receivable
The audit report for the year ended June 30 1992 noted that the Department of Insurance failed to provide documentation
to support the balance of Other Accounts Receivable In the year under review no supporting documentation could be
furnished by the Department for these amounts nor did the Department consider these accounts receivable collectible
The Department should implement procedures to ensure that accounts receivable are valid and supported by proper
documentation prior to being entered on the Departments accounting records
STATE REVENUE COLLECTIONS
Receipts Not Transferred on a Timely Basis
Our examination of State Revenue Collections for the year under review disclosed that the Department failed to transfer
monthly receipts of all its State revenue collections on a timely basis OCGA Section 451992 states in part All
departments agencies and budget units charged with the duty of collecting taxes fees assessments or other moneys the
collection of which is imposed by law shall pay all revenues collected by them into the state treasury on a monthly basis
At June 30 1993 approximately 2000000000 was on hand in a Department of Insurance revenue collection account
During the following months of July through November 1993 a balance of at least 2000000000 remained on deposit in
this account at all times The practice of carrying an excessive cash balance in the State Revenue Collections Fund
constitutes poor cash management and results in a loss of interest revenue to the State of Georgia The Department of
Insurance should establish management controls to ensure that State revenue collections are remitted to the State treasury
as required by Georgia Law
27
STATE OF GEORGIA
FINDINGS AND IMPROPER OH QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
INVESTIGATION GEORGIA BUREAU OF
REVENUERECEIVABLESRECEIPTS
Receipts Not Transferred on a Timely Basis
The review report for the year ended June 30 1992 reported that an examination of the State Revenue Collections Fund
disclosed that revenue collections were not remitted to the Department of Administrative Services Fiscal Division on a
timely basis In addition the State Revenue Collections Fund had a deficit cash balance as of June 30 1992 For the year
under review our examination revealed that the deficit cash balance had been corrected However no improvement in
remitting revenue collections to the Department of Administrative Services Fiscal Division on a timely basis was noted
Failure to remit revenue collections in a timely manner is in violation of OCGA Section 451292 which states in part that
All departments agencies and budget units charged with the duty of collecting taxes fees assessments or other moneys
the collection of which is imposed by law shall pay all revenues collected by them into the state treasury on a monthly basis
The Georgia Bureau of Investigation should implement controls to ensure that State revenue collections are remitted
in a timely manner
JUDICIAL SYSTEM
SUPERIOR COURTS
EXPENDITURESLIABILITIESDISBURSEMENTS
Disbursements on Behalf of District Attorneys
The audit report for the year ended June 30 1990 called attention to improper disbursements by the Prosecuting Attorneys
Council in the amount of 520126 for funds payable to district attorneys offices for services performed in connection with
the prosecution of Food Stamps intentional violation cases These funds were not disclosed as a liability in the accounting
records but were instead reflected as outstanding checks on the Councils bank reconciliation and held for the benefit of
affected district attorneys
Under the terms of a continuing contract with the Georgia Department of Human Resources the Prosecuting Attorneys
council is paid a fixed fee for each Food Stamp fraud action guilty plea settlement of criminal action or jury verdict
Individual district attorneys are made parties to the agreement by signing a Memorandum of Understanding and are paid for
each successful fraud action completed within their circuit For the year ended June 30 1991 the Prosecuting Attorneys
Council established a separate bank account titled Food Stamp Fraud Account This account at the request of various
district attorneys affected by the prosecution agreement was opened for the purpose of relieving the district attorneys or their
staffs of the responsibility of maintaining bank accounts for such funds Deposits to this account consisted of amounts
payable to affected district attorneys at June 30 1990 and amounts earned under all agreements since that time
For the years ended June 30 1991 and 1992 and the year under review a review of this account indicated that in addition
to payments made directly to the affected district attorneys payments were also made to third parties on behalf of certain
district attorneys These third party payments include office expenses ie purchases of storage cabinets equipment
maintenance contracts subscriptions supplies and salaries The treatment of these payments appears to conflict with two
statutes applicable to the operation of district attorneys offices within the State of Georgia OCGA Section 1518lOto
states v
All fees fines forfeitures costs and commissions formerly allowed district attorneys for their services as
district attorney or as solicitor of any court shall become the property of the county in which the services
of the district attorney were rendered The clerk of court shall collect any such fees fines forfeitures costs
and emoluments and remit the same to the county treasury by the fifteenth day of each month
28STATE OF GEORGIA
FINDINGS AND IMPnOPEIt OH QUESTIONED COSTS
FOB THE FISCAL YEAR ENDED
JUNE 30 1993
Further OCGA Section 151823 states
The governing authority of the county or counties comprising each judicial circuit shall provide all offices
utilities telephone expenses materials and supplies as may be necessary to equip maintain and furnish
the office or offices of the district attorney in an orderly and efficient manner
It is our conclusion that these statutes indicate that all fees and related expenses of the district attorneys offices should be
subject to the financial and budgetary control of the governing authorities of the counties comprising the judicial circuits
It is the position of the Prosecuting Attorneys council that these statutes do not govern the retention and expenditure of funds
derived under the terms of the food stamp agreement Inasmuch as this difference of opinion has not been adequately
resolved the State Auditor has requested a legal opinion of the Attorney General with regard to the proper disposition of
these funds At June 30 1993 this difference of opinion had not been resolved
PARDONS AND PAROLES STATE BOARD OF
REVENUESRECEIVABLESRECEIPTS
Cash Collections Not Recorded and Remitted in a Timely Manner
The audit and review reports for prior years noted that cash collections were not deposited in a timely manner to the bank
account of the State Revenue Collections Fund Our examination of cash transactions for the year ended June 30 1993
included a comparison of the cash collection dates to the dates such cash collections were recorded on the Boards formal
accounting records and subsequently deposited to the bank account of the State Revenue Collections Fund This examination
disclosed that cash collections were promptly deposited to a Board bank account however cash receipts were not recorded
in the formal accounting records on a timely basis The time period between the receipt of funds and their remittance to the
State Revenue Collections Fund ranged from one week to ten weeks Procedures should be implemented to ensure the timely
recording of all cash receipts
29This page intentionally left blank1 STATE OF GEORGIA
COMBINING BALANCE SnEET STATUTOBY 1 BUDGET FUND Assets Cash and Cash Equivalents S Investments Accounts Receivable State Appropriation Federal Financial Assistance Other Prepaid Expenditures Inventories Total Assets IASIS Total Legislative branch JUNE 30 1993
General Assembly of Georgia S S Audits and Accounts Department of 15355115 1893273 Supreme Court
15121604376 4774173591 110072541091 109751180532 42088261301 12455515108 4864307551 299127583550 S 12123713 453303404 S 33868144 1581171
S 465427117 17248388 S 35449515
Liabilities and Fund Balances
Liabilities
Contracts Payable
Grants Payable
Accrued Payroll
Payroll Withholding
Accounts Payable
Benefits Payable
Deferred Revenue
Incurred But Not Reported Claims
Health Claim Expense
Other Liabilities
Total Liabilities
Fund Balances
Colleges and Universities
Reserved
Motor Fuel Tax Funds
Federal Financial Assistance
Inventories
Guaranteed Revenue Debt Common Reserve Fund
Health Insurance Claims
Medicaid Reserves
Underground Storage Trust Fund
Other Reserves
Unreserved
Undesignated
Designated
Surplus
Total Fund Balances
Total Liabilities and Fund Balances
S 111395177974 S
9813373918
1016030535
7078060147
2138831840
762600905
4593922814
12224000000
192845391
S 168464343524 S
12913064177
83520691622
2856820147
3197760328
1906417625
4419150406
10058526104
2198783426
5892497648
10752120
3710280663
S 130663240026
S 299127583550 S
33080710
33080710 S
s
105084478
327261929
432346407
465427117 S
1267536
12549168
13816704

3431684
3431684
4719
18703684
18708403
16741112
16741112
17248388
35449515
See Accountants Report on Compilation of Financial Statements
32Judicial Branch
Court of Appeals Superior Courts Juvenile Court Judges Council of Continuing Judicial Education Institute of Judicial Council Judicial Qualifications Commission
8361770 1 19536211 S 5973577 3889024 S 5979522 522205
793341 1166850 35645883 13551664 12581228 1942998 5687171 549296
s
10321961 68733758 6607651 3889024 14158987 522205

9944314
16626648
25536
5987500
2499564
38771
13697285
522205
9944314 16626648 6013036 2499564 13736056 522205


17281211
377647
34825899
594615
1389460
422931
377647 S 52107110
594615
1389460
422931
000
10321961 S 68733758
6607651
3889024 S14158987
522205
33
STATE OF GEORGIA
COMBINING BALANCE SHEET STATUTOBY BASIS
BUDGET FUND
JUNE 30 1993
Assets
Cash and Cash Equivalents
Investments
Accounts Receivable
State Appropriation
Federal Financial Assistance
Other
Prepaid Expenditures
Inventories
Indigent
Defense Council
Georgia
Administrative
Services
Department of
Administrative Services Department of
Building
Authority Georgia
10921492 1021377441 701140900
3075485
29929199
202273137
1921181295
367380938
292030000
949400
24354400
Debt Service
Fund
2698000
Total Assets
43926176 3512212811 1018474700 S
2698000
Liabilities and Fund Balances
Liabilities
Contracts Payable
Grants Payable
Accrued Payroll
Payroll Withholdings
Accounts Payable
Benefits Payable
Deferred Revenue
Incurred But Not Reported Claims
Health Claim Expense
Other Liabilities
Total Liabilities
Fund Balances
Colleges and Universities
Reserved
Motor Fuel Tax Funds
Federal Financial Assistance
Inventories
Guaranteed Revenue Debt Common Reserve Fund
Health Insurance Claims
Medicaid Reserves
Underground Storage Trust Fund
Other Reserves
Unreserved
Undesignated
Designated
Surplus
Total Fund Balances
Total Liabilities and Fund Equity

946501
1604048066 S
218775
1234288033
91410
42979675
169903473
136282116
111909500
2227000
297751000
11064300
186987700
946501 2838646284 S 609939500

367380938
328900100
79635100
42979675 673566527 S 408535200
S 43926176 3512212811 S 1018474700
000
2698000
2698000
2698000
See Accountants Report on Compilation of Financial Statements
34Executive Branch
Removal of
Hazardous
Materials
Agency for
Agriculture Department of
Agriculture
Department of
Agrirama
Development
Authority Georgia
Banking and Children and
Finance Youth Services Community Affairs
Department of Department of Department of
2435465 39875544 17737627 2324534 87958994 S 28077026
103703304
8753649
24006815
113048343
12179493
864
3393520
11948553
374728300
1843974
81707687
8417928
702782
145995771
4500989037
72638690
110021488 189110195 21132011 S 14273087 S 379441677 4747700524
120351404 4626132518
1601802 106679587 44939608 61586753 143224 2344498 29000 6452416 149438685 3275585 65940 9557718
108281389 106526361 S2487722 6481416 269790089 4639031761


1740099
67413846
3393520
1406564
773000
1740099
15169988
82583834
696640
14554129
18644289
7791671
85061579
22410445
100336699
8332064
7791671 S 109651588 108668763
1 10021488 189110195 21132011 14273087 379441677 S 4747700524
35STATE OF GEORGIA
COMBINING BALANCE SnEET STATUTOIIY BASIS
BUDGET FUND
JUNE 30 1993
Assets
Cash and Cash Equivalents
Investments
Accounts Receivable
State Appropriation
Federal Financial Assistance
Other
Prepaid Expenditures
Inventories
Total Assets
Corrections Department of Defense Department of 6929882 S 32318553 280442
Administration Institutions and Probation Pardons and Paroles State Board of Education Department of
1089697682 2474875970 62802549 1064594631 1560175838 63262378 130353882 6675846 100602 188691311 1413147366 9435496047 413830257 1068440 140207284
4072751306 73867952 25669113 11215058083
Liabilities and Fund Balances
Liabilities
Contracts Payable
Grants Payable
Accrued Payroll
Payroll Withholdings
Accounts Payable
Benefits Payable
Deferred Revenue
Incurred But Not Reported Claims
Health Claim Expense
Other Liabilities
Total Liabilities
Fund Balances
Colleges and Universities
Reserved
Motor Fuel Tax Funds
Federal Financial Assistance
Inventories
Guaranteed Revenue Debt Common Reserve Fund
Health Insurance Claims
Medicaid Reserves
Underground Storage Trust Fund
Other Reserves
Unreserved
Undesignated
Designated
Surplus
Total Fund Balances
Total Liabilities and Fund Equity
440266323
9813373918
16588925
36703865 190240 45905 23583066
2194331387 27267080 3356587 288514006
2247624177

30670158
1560175838
3625806
27457320
48100
3402492 10565737313

2176030
46362532
20090591
99118704
141584871
24767984
S 1825127129 S 46410632 22266621 S 649320770
4072751306 S 73867952 S 25669113 S 11215058083
See Accountants Report on Compilation of Financial Statements
36 Executive Branch
Forestry Commission Georgia Investigation Georgia Bureau of Governor Office of the Human Resources Department of
Employees Retirement System Departmental Operations Community Mental Health Mental Retardation and Institutions
20000 11444944 S 96322470 S 323253498 199709751 14278341 74416909 515336029 S 161638337 3453081 45072523 2442168 18497867 231103976 1901400941 J 220618686 1082247869 64403377 12325855710 2228471212 9668349624 2997975294 6919913369 77834649 9566688438 2697615435 92228808 86038223 1589595476 2410902574 420106300
11464944 3268670873 1901255946

4468563116 613445840
420656
11024288
63750
410310127
39235
45843693
501067
978857570
2917188651
762600905
642111
566169486

11444944 S 410373877 45882928 979358637 8148352672 S 1180257437



74416909
28138838
18497867
1889913542
314064384
182690000
7900913
449183700
20000
106786336
326541581
759637071
211478996
30545243
31798007
72857113
790073079
52434900
20000 104962152 185221048 S 2289312236 1418335766 S 720998509
11464944 515336029 231103976 3268670873 9566688438 S 1901255946
37STATE OF GEORGIA
COMBINING BALANCE SnEET STATUTOBY BASIS
BUDGET FEND
JUNE 30 1993
Assets
Cash and Cash Equivalents
Investments
Accounts Receivable
State Appropriation
Federal Financial Assistance
Other
Prepaid Expenditures
Inventories
Industry Trade
and Tourism
Department of
Insurance
Department of
Labor
Department of
Law
Department of
25520466 152119392 162612021 46944428
89820324
4417860
25913825
876085
14975707
1976000
1320402812
75757959
2680804
23257398
21731351
47161207
Total Assets
94631543
169947184 S 1584710994
115836986
Liabilities and Fund Balances
Liabilities
Contracts Payable
Grants Payable
Accrued Payroll
Payroll Withholdings
Accounts Payable
Benefits Payable
Deferred Revenue
Incurred But Not Reported Claims
Health Claim Expense
Other Liabilities
Total Liabilities
Fund Balances
Colleges and Universities
Reserved
Motor Fuel Tax Funds
Federal Financial Assistance
Inventories
Guaranteed Revenue Debt Common Reserve Fund
Health Insurance Claims
Medicaid Reserves
Underground Storage Trust Fund
Other Reserves
Unreserved
Undesignated
Designated
Surplus
Total Fund Balances
Total Liabilities and Fund Equity
1623083
18250
57059525
25913825
76500
19278903
32554784
510089
815833809
709001129
23257398
10016860
150591781
3553785
35930685 S 150591781 735812312
4500
83274299
58700858 19355403 848898682 S 83278799

32558187
32558187
94631543 S 169947184 S 1584710994 ll5g
36986
See Accountants Report on Compilation of Financial Statements
38Il
Executive Branch
Personnel Board State Merit System of Personnel Administration Natural Resources Department of Public Safety Department of

Medical Assistance Department of Natural Agricultural Resources Exposition Department of Authority Georgia Public
Medicaid Indigent Services Trust Fund Safety Department of
M
1989492364 18983020 16539845731 3419896439 113825265 172689245
KM
au
9701752988 3758136626 1006208067 5114738 517176120 45956419 S 1302523773 450610102 322728394 655648420 70434397 4919317752 5922684 5000 S 106934424 34193126 71200730 135232164
12481720055 S 544149519 17842369504 119752949 520249689
m

165319
202904988
544149519
217862340
32691828
36825 451656
980893600 2125565424
12224000000
12523125
8344960
832620
182114486
S 203070307 544149519 13422792765 2158708908 20868085 182947106

276076304
5864529
10058526104
1335068875
603113936
12278649748
4419150406
426333
15526347
70434397
2198783426
462264387
13600287
135232164
98884864
179379171
22691248
000 S 4419576739 2760608844 98884864 337302583
12481720055 544149519 S 17842369504 4919317752 119752949 520249689
39STATE OF GEORGIA
COMBINING BALANCE SHEET STATUTORY BASIS
BUOGET FUND
JUNE 30 1993
Public Safety Department of
Assets
Cash and Cash Equivalents
Investments
Accounts Receivable
State Appropriation
Federal Financial Assistance
Other
Prepaid Expenditures
Inventories
Total Assets
Units Attached for Administrative
Purposes Only
Attached Units Highway Safety Office of
12205236 107088270 8285242 11091487 11032064 4867859 7776517 S
28009940 166680175
s 1612312 s
Public School
Employees
Retirement Public Service
System Commission
103798699
1327273
47650100
2668

000 152778740
Liabilities and Fund Balances
Liabilities
Contracts Payable
Grants Payable
Apcrued Payroll
Payroll Withholdings
Accounts Payable
Benefits Payable
Deferred Revenue
Incurred But Not Reported Claims
Health Claim Expense
Other Liabilities
Total Liabilities
Fund Balances
Colleges and Universities
Reserved
Motor Fuel Tax Funds
Federal Financial Assistance
Inventories
Guaranteed Revenue Debt Common Reserve Fund
Health Insurance Claims
Medicaid Reserves
Underground Storage Trust Fund
Other Reserves
Unreserved
Undesignated
Designated
Surplus
Total Fund Balances
Total Liabilities and Fund Equity

121576807
16642800
45103368
166680175
1337254
121576807 1337254

28009940
450628
275058
275058
1612312
S

8000
U4513905
000 S 134521905
18256835
000 5 18256833
000 152778740
See Accountants Report on Compilation of Financial Statements
40 executive Branch
Regents of the University System of Georgia Board of
Resident Regents Central Office and Other Public Telecom
Instruction Organized Activities Includes Colleges and Universities munications Commission Georgia Secretary of State
Includes Colleges and Universities Revenue Department of Secretary of State Real Estate Commission
6585727983 2848379746 2047288239 45559325 S 72514864 45637933 10740722
3079648800 2606178489 4050216394 2995309550 477628932 1925300000 44755978 195149234 27220729 171074303 4410788483 S 708358 55307137 841743 12437590 23735503 486493495 4254854 82547354 6206286 21273561 36104364 21852032
22643089894 506987125 103015858 S 11111310

202255994
6800196517
3846111394
5815784

59276995
3017776973
68063132
41907
38800
210386816
17336100
157264
464957820
82125
71856315
11728474704 1184589473


47130
5200000

2546381
1867735
10854379689 S 3145159007 227761716 465115084 S 71938440 S1867735
60235501
81040003
204026213
36624911
1562399
26968638

9243575
S 11788710205 1265629476 204026213 41872041 31077418 9243575
22643089894 4410788483 23735503 506987125 103015858 11111310
41STATE OF GEORGIA
COMBINING BALANCE SHEET STATUTOnY BASIS
BUDGET FEND
JUNE 30 1993
Assets
Cash and Cash Equivalents
Investments
Accounts Receivable
State Appropriation
Federal Financial Assistance
Other
Prepaid Expenditures
Inventories
Total Assets
Soil and Water Conservation Commission State Student Finance Commission Georgia Teachers Retirement System Technical and Adult Education Department of Includes Technical Institutes
s 10000 8000968 21249450 492572289 19376220
37357928 5988099 2828831 14525663 4992073 208668554 447614879 580951250 2215367 109753326
43356027 9353526 26241523 1861151885
Liabilities and Fund Balances
Liabilities
Contracts Payable
Grants Payable
Accrued Payroll
Payroll Withholdings
Accounts Payable
Benefits Payable
Deferred Revenue
Incurred But Not Reported Claims
Health Claim Expense
Other Liabilities
Total Liabilities
Fund Balances
Colleges and Universities
Reserved
Motor Fuel Tax Funds
Federal Financial Assistance
Inventories
Guaranteed Revenue Debt Common Reserve Fund
Health Insurance Claims
Medicaid Reserves
Underground Storage Trust Fund
Other Reserves
Unreserved
Undesignated
Designated
Surplus
Total Fund Balances
Total Liabilities and Fund Equity
18377521
4515674
22893195
16126824
4336008
S 90654513
44500 7491517 74500 21213525 31429768 2813120 1099735943
109028020
7536017 21288025 1333661364
1817509
J
200000
4753498
24773721
104011333
283546226
115159241
20462832 1817509 S 4953498 S 527490521
43356027 S 9353526 26241523 S 1861151885
See Accountants Report on Compilation of Financial Statements
42Executive Branch

Transportation
Department of
Veterans
Service State
Department of
Workers
Compensation
State Board of
General Obligation Debt Sinking Fund
State of Georgia
Issued
New
Guaranteed Revenue
Debt Common
Reserve Fund
State of Georgia
2180455616 14584555
81557666090
75705010806
25278191069
1103420516
34714693
124725529
8437088 2206689072
3024602 2206689072 1344000000
300000
1906417625
S 185824744097 144855667 S11761690
000 1344000000 1906417625
S 98951129322 130814428
635729656
162024756
1769284531
533883498
5665912

7034291

102052051763 136480340 7034291
000
ooo
000

s
83520691622
S



1906417625
1344000000
252000712
8375327
83772692334 8375327
4727399
4727399
000 S 1344000000 S 1906417625
185824744097 144855667 11761690
000 S 1344000000 S 1906417625
43STATE OF GEORGIA
COMRIIVINC STATEMENT OF CHANCES
IN FUND BALANCES STATUTORY BASIS
BUDGET FUND
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
Legislative Branch
Fund Balances July 1
Colleges and Universities
Reserved
Unreserved
Undesignated
Designated
Surplus
Additions
Adjustments to Prior Years ExpendituresPayables
Excess of Funds Available over Expenditures
Excess of Restricted Receipts over Transfers to
Revenues
Increase in Inventories
NonMandatory Transfers
Prior Years Checks Voided
Refunds and Recoveries of Medicaid Benefits
Mcdicaid Special Holding Account
Reimbursement of Prior Years Expenditures
Repayments from Georgia Ports Authority
Other Additions
Deductions
Total
General Assembly
of Georgia
Audits and
Accounts
Department of
Supreme
Court
104049762810 176203191
216472537
4319842059 214946969 391150160 3592502 3592502 12121604
118678395119 f 12121604
5918498300 108993845527 482346407 112773 3318911 s 16711242
633886242 461536650 1873823037 24375481 E
7218918024 1081174054 1896696400 876659809 29870
t 128979413524 482346407 3431684 16741112
Unreserved Fund Balance Surplus Returned to
Department of Administrative Services Fiscal Division
Year Ended June 30 1992
Year Ended June 30 1993
Adjustments to Prior Years RevenuesReceivables
Disposition of Refunds and Recoveries of Medicaid
Benefits Medicaid Special Holding Account
Fund Balance Carried Over from Prior Year as
Funds Available
Increase in Prior Years Incurred But Not Reported
Claims Liability Health Claim Expense
Mandatory Transfers
NonMandatory Transfers
Prior Years Unearned Federal Cash Advances
Federal Cash Management Pooling Funds
Other Deductions
Fund Balances June 30
J 4347711389
2299098088
1544632599
6661826133
99229776889
1228500000
213894105
432360501
513797456
522971457
S 116994568617
S 130663240026
214946969
50000000
176203191
441150160
3592502
3592502
12121604
12121604
432346407
3431684
16741112
See Accountants Report on Compilation of Financial Statements
44Judicial Branch
Juvenile Continuing judicial
Court Superior Court Judges Judicial Education Judicial Qualifications
of Appeals Courts Council of Institute of Council Commission
7693831
6236802
889
26054031 16638992 246720 93921 1462624 101890
26054031 24332823 S 246720 6330723 1463513 s 101890
70880 S 386328 139943 S 5100 S 79999 s
291351 44547340 445370 5835 288873 000
700660
15416
6472782
9302
1378525
54059
377647 S52107110 S594615 S1389460 422931
000
26054031 S 16638992 246720
93921 S 1462624 101890
7693831
6236802
889
26054031 S 24332823 246720 6330723 1463513 101890
377647 52107110 S
594615
1389460
422931
000
45
STATE OF GEORGIA
COMBINING STATEMENT OF CHANGES
IN FUND BALANCES STATUTOBY BASIS
BUDGET FUND
FOB THE FISCAL YEAB ENDED
JUNE 30 1993
Fund Balances July 1
Colleges and Universities
Reserved
Unreserved
Designated
Undesignated
Surplus
Additions
Adjustments to Prior Years ExpendituresPayables
Excess of Funds Available over Expenditures
Excess of Restricted Receipts over Transfers to
Revenues
Increase in Inventories
NonMandatory Transfers
Prior Years Checks Voided
Refunds and Recoveries of Medicaid Benefits
Medicaid Special Holding Account
Reimbursement of Prior Years Expenditures
Repayments from Georgia Ports Authority
Other Additions
Deductions
Unreserved Fund Balance Surplus Returned to
Department of Administrative Services Fiscal Division
Year Ended June 30 1992
Year Ended June 30 1993
Adjustments to Prior Years RevenuesReceivables
Disposition of Refunds and Recoveries of Medicaid
Benefits Medicaid Special Holding Account
Fund Balance Carried Over from Prior Year as
Funds Available
Increase in Prior Years Incurred But Not Reported
Claims Liability Health Claim Expense
Mandatory Transfers
NonMandatory Transfers
Prior Years Unearned Federal Cash Advances
Federal Cash Management Pooling Funds
Other Deductions
Fund Balances June 30
Indigent
Defense Council
Georgia
Administrative Services Department of
Administrative
Services Building
Department of Authority Georgia

19762234 536917175
10129
61492956
42979675 251266363
14860171
47368
10129
19762234
179531019
6621098
184396408
344814100
19772363 716448194 S 344814100 S
Debt Service
Fund
2698000
2698000
42428400
42979675 327666858 42428400
21292700
000
S 19772363 370548525 21292700 000
S 42979675 S 673566527 S 408535200 2698000
See Accountants Report on Compilation of Financial Statements
46Executive Branch
Removal of
Hazardous
Materials
Agency for
Agriculture Department of
Agriculture
Department of
Agrirama
Development
Authority Georgia
Banking and Children and
Finance Youth Services Community Affairs
Department of Department of Department of
1329158 55028520 547412 8753696 89582026
s 15200625 70229145 051 051 s 37083516
1329158 S 9301108 S 000 126665542
62760 s 416684 S S 602 S 6668363 74598155
1947901 96952224 18644289 7791069 98695677 94952282
4392
7200 41835
166226 462419 11806932
S 17228332 109671838 i 5500000
2010661 97542334 18644289 7791671 186857369
15200625
270562 16661
051 S
37083516
20250 68731644
1329158
55028520
9301108
89582026
14941839
1599720 S85187645 9301108 S
051 S
9456962
20250 S 204854148
1740099 82583834 18644289 7791671 S 109651588 S 108668763
47
STATE OF GEORGIA
COMBINING STATEMENT OE CHANCES
IN FUND BALANCES STATIJTOHY BASIS
BUDGET FUND
FOR THE FISCAL YEAH ENDED
JUNE 30 1993
Fund Balances July 1
Colleges and Universities
Reserved
Unreserved
Designated
Undesignated
Surplus
Additions
Adjustments to Prior Years ExpendituresPayables
Excess of Funds Available over Expenditures
Excess of Restricted Receipts over Transfers to
Revenues
Increase in Inventories
NonMandatory Transfers
Prior Years Checks Voided
Refunds and Recoveries of Medicaid Benefits
Medicaid Special Holding Account
Reimbursement of Prior Years Expenditures
Repayments from Georgia Ports Authority
Other Additions
Deductions
Unreserved Fund Balance Surplus Returned to
Department of Administrative Services Fiscal Division
Year Ended June 30 1992
Year Ended June 30 1993
Adjustments to Prior Years RevenuesReceivables
Disposition of Refunds and Recoveries of Medicaid
Benefits Medicaid Special Holding Account
Fund Balance Carried Over from Prior Year as
Funds Available
Increase in Prior Years Incurred But Not Reported
Claims Liability Health Claim Expense
Mandatory Transfers
NonMandatory Transfers
Prior Years Unearned Federal Cash Advances
Federal Cash Management Pooling Funds
Other Deductions
Fund Balances June 30
Corrections Department of Defense Department of
Administration Institutions and Probation Pardons and Paroles State Board of Education Department of
s 1021976435 t 108700 12564546 S 258051090
148148049 38530739 27702732 493364329
s 1170124484 S 38639439 S 40267278 751415419
s 83943984 224756521 S 7576480 38999260 37555722 32244308 2717801134 2669310829
551301643 385113 251 104265731
9046678 256210 35484 467841094
869433939 I 46832201 69835514 412065668
13102240
4278911
108700
12564546
411569
46443496

148148049 38530739 27702732 493364329
48902094 10000 1125397
20700488
95500
214431294 S 39061008 S 87836171 S 514160317
S 1825127129 46410632 22266621 S 649320770
See Accountants Report on Compilation of Financial Statements
48Executive Branch
Employees
Retirement
System
Forestry
Commission
Georgia
Investigation
Georgia
Bureau of
Governor
Office of the
Human Resources Department of
Community
Mental Health
Mental
Departmental Retardation and
Operations Institutions

20000

62941347 151031351 2315482599 1965273362 493658640
27869330
20000 S 145653366 5 123162021 2389269496 S 2352205418 S 897657921
20000
8843267 22659735 570108 194582494 57552429 2224808450 386539096 1747799284 119391467 905566002
11475562 10406068 596834 30079 36774
65961 35213839 20225596
37057203
82712019
1023720
i 73786897 386932056 403999281
560091 293120 758936376 303826693
20000
122127416 2315482599 1451475906
493658640
793750
513797456
7123089
20364558
20000 83735739 S 122687507 2419375342 S 3104018705 1221849172
20000 104962152 S 185221048 S 2289312236 1418335766 S 720998509
49STATE OF GEORGIA
COMBINING STATEMENT OF CHANGES
IN FUND BALANCES STATUTORY BASIS
BUDGET FUND
FOR THE FISCAL YEAH ENDED
JUNE 30 1993
Fund Balances July 1
Colleges and Universities
Reserved
Unreserved
Designated
Undesignated
Surplus
Additions
Adjustments to Prior Years ExpendiruresPayables
Excess of Funds Available over Expenditures
Excess of Restricted Receipts over Transfers to
Revenues
Increase in Inventories
NonMandatory Transfers
Prior Years Checks Voided
Refunds and Recoveries of Medicaid Benefits
Medicaid Special Holding Account
Reimbursement of Prior Years Expenditures
Repayments from Georgia Ports Authority
Other Additions
Deductions
Unreserved Fund Balance Surplus Returned to
Department of Administrative Services Fiscal Division
Year Ended June 30 1992
Year Ended June 30 1993
Adjustments to Prior Years RevenuesReceivables
Disposition of Refunds and Recoveries of Medicaid
Benefits Medicaid Special Holding Account
Fund Balance Carried Over from Prior Year as
Funds Available
Increase in Prior Years Incurred But Not Reported
Claims Liability Health Claim Expense
Mandatory Transfers
NonMandatory Transfers
Prior Years Unearned Federal Cash Advances
Federal Cash Management Pooling Funds
Other Deductions
Fund Balances June 30
Industry Trade
and Tourism
Department of
44043946
188767750
Insurance
Department of
8161452
27779729
Labor
Department of
437110514
2224616
Law
Department of
1665296 S
12426868
18130121
35219
1896696400
4253598
1244335
154643972
122304813 S
81914270
709001129
S 188767750
1896696400
143075
27779729
2055424
8161452
2224616
177407900
23315942
3241102 413794572
20210738
232811696 S 35941181 439335130 20210738
27772046
4786141
1888440064 S 155888307 S 913220212 S32558187
20210738
S 2085321075 S 41237707 S 616743030 S 20210738
S 35930685 S 150591781 S 735812312 32558187
See Accountants Report on Compilation of Financial Statements
50Executive Branch
Medical Assistance Department of Personnel Board State Merit System of Personnel Administration Natural Resources Department of Public Safety Department of
Natural Agricultural Resources Exposition Department of Authority Georgia S 2197659325 23482000 Public
Medicaid Indigent Services Trust Fund Safety Department of
s 2753711985 t 5 3996991384 285768799
S 4224769824
47916048
38383677
49069266
000 3996991384 2236043002 71398048 334838065
25089198
11227408081
7218918024
505113102
S 18976528405
000
23006968 5572530934 10416222 S 2685246213 18719 98827545 3238904 196896418
4706186 11378947
2803795
1836142 1855510 2002679
110154624 18525
000 S 5661514732 S 2705046451 S98846264 S 190759054
1471057839
36052524
6661826133
2753711985

18222
38383677
2233418
3996991384 2131931114
1228500000

38600
71398048
49069266
67582
139157688
S 10922648481
S 12278649748
13456215
7932400
000 S 5238929377 S 2180480609 71359448 S 188294536
000 4419576739 S 2760608844 98884864 S 337302583
51
STATE OF GEORGIA
combining statement of changes
iiv fu1vd balances statutory basis
bubget funb
FOR TBE FISCAL YEAH ENOEB
JUNE 30 1993
Fund Balances July 1
Colleges and Universities
Reserved
Unreserved
Designated
Undesignated
Surplus
Additions
Adjustments to Prior Years ExpendituresPayables
Excess of Funds Available over Expenditures
Excess of Restricted Receipts over Transfers to
Revenues
Increase in Inventories
NonMandatory Transfers
Prior Years Checks Voided
Refunds and Recoveries of Medicaid Benefits
Medicaid Special Holding Account
Reimbursement of Prior Years Expenditures
Repayments from Georgia Ports Authority
Other Additions
Deductions
Public Safety Department of
Units Attached for Administrative
Attached
Units
Purposes Only
Highway Safety
Office of
3055710
26465954
9427017 S
7586816
28009940
107671
3937185
29521664 3937185 J
717277
269889
45131444 987166
Public School
Employees
Retirement
System

000
000
Public Service
Commission
1082566
1082566
510
18112043
144282
000 18256835
Unreserved Fund Balance Surplus Returned to
Department of Administrative Services Fiscal Division
Year Ended June 30 1992
Year Ended June 30 1993
Adjustments to Prior Years RevenuesReceivables
Disposition of Refunds and Recoveries of Medicaid
Benefits Medicaid Special Holding Account
Fund Balance Carried Over from Prior Year as
Funds Available
Increase in Prior Years Incurred But Not Reported
Claims Liability Health Claim Expense
Mandatory Transfers
NonMandatory Transfers
Prior Years Unearned Federal Cash Advances
Federal Cash Management Pooling Funds
Other Deductions
26465954
28076
3055710
3937185
712108
29549740 4649293 S
1082566
000
1082566
Fund Balances June 30
45103368
275058
000 18256835
See Accountants Report on Compilation of Financial Statements
52
Executive Branch
Regents of the University System of Georgia Board of Revenue Depaitaen of 4800000
Resident Instruction Regents Central Office and Other Organized Activities Includes Colleges and Universities S 1398856450 i Public Telecommunications Commission Georgia Secretary of State
Includes Colleges and Universities Secretary Real Estate of State Commission
8693461263 J 3413372
88276856
185211307
45190863
16450987
8781738119 S 1444047313 185211307 S21250987
24332698
27746070
11326870
11326870
177906202 S 67963236
1084513747 222914341
613163397 20722845
1873823037
8949194 6019721
49211 10000
906226
5333789
8864298
11808
521886
3164780 S
38407261
300000
4082751
27145809
40469
S 3758404788 S 127292313 t 13664393 41872041 31269029
1692
9074279
9243575
88276856 S
14863202
45190863
3758145
5132865
16450987
24332698
46361
11326870
4800000
3413372
213894105
430183985
2176516
4214554
17648
145250
S 751432702 51125524 5150513 21250987 27937681 11326870
t 11788710205 1265629476 204026213 S 41872041 S 31077418
9243575
53STATE OF GEORGIA
COMBINING STATEMENT OF CHANGES
IN FUND BALANCES STATUTOBY BASIS
BUDGET FUND
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
Fund Balances July 1
Colleges and Universities
Reserved
Unreserved
Designated
Undesignated
Surplus
Additions
Adjustments to Prior Years ExpendituresPayable
Excess of Funds Available over Expenditures
Excess of Restricted Receipts over Transfers to
Revenues
Increase in Inventories
NonMandatory Transfers
Prior Years Checks Voided
Refunds and Recoveries of Medicaid Benefits
Medicaid Special Holding Account
Reimbursement of Prior Years Expenditures
Repayments from Georgia Ports Authority
Other Additions
Deductions
Unreserved Fund Balance Surplus Returned to
Department of Administrative Services Fiscal Division
Year Ended June 30 1992
Year Ended June 30 1993
Adjustments to Prior Years RevenuesReceivables
Disposition of Refunds and Recoveries of Medicaid
Benefits Medicaid Special Holding Account
Fund Balance Carried Over from Prior Year as
Funds Available
Increase in Prior Years Incurred But Not Reported
Claims Liability Health Claim Expense
Mandatory Transfers
NonMandatory Transfers
Prior Years Unearned Federal Cash Advances
Federal Cash Management Pooling Funds
Other Deductions
Fund Balances June 30
Technical and
Soil and Water Adult Education
Conservation Student Finance Teachers Department of
Commission Commission Retirement Includes Technical
State Georgia System Institutes
20827276 415849605
200000
2379422 S 2828689 2828689 S 70787226
S 23206698 200000 486636831
18537 20386795 310841 1506668 s 4953498 60216284 385355765
17500 4601514 67106
40000 6920926
S 1000000
20462832 1817509 s 4953498 448958567
2379422 J
20827276
2828689 70787226
7736822
200000 322675707
6905122
23206698 2828689 200000 408104877
S 20462832 i 1817509 S 4953498 S 527490521
See Accountants Report on Compilation of Financial Statements
54Executive Branch
Transportation
Department of
Veterans
Service State
Department of
Workers
Compensation
State Board of
General Obligation Debt Sinking Fund
State of Georgia
Issued
New
Guaranteed Revenue
Debt Common
Reserve Fund
State of Georgia

84771362509
1906417625
83577558
4761770
6558435
84854940067 4761770 6558435
000
000 1906417625
S 1908238371
82112985265
164664 10300
8210663 104717099

000 1344000000
74993788
9151783
S 84030375419 8375327 104727399
000
74993788
83577558 S
252789287
4761770
6558435
100000000
74993788
84771362509
4893798
S 85112623152 4761770 S 106558435
000 i
000 74993788
J 83772692334 8375327 4727399
000 S 1344000000 1906417625
55STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO IIIJDGET DY BUDGET UNIT
BUDGET FUND
FOR TRE FISCAL YEAR ENDED
JUNE 30 1993
GENERAL ASSEMBLY OF GEORGIA
Funds Available
Budget
Actual
Variance
Favorable
Unfavorable
Revenues
State Appropriation
CanyOver from Prior Year
Transfer from Reserved Fund Balance
2267412900
000
2267412900
176203191
000
176203191
Total Funds Available
2267412900
2443616091 176203191
Expenditures
Regular Operating Expenses
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Other
Personal Services Staff
Personal Services Elected Officials
Travel Staff
Travel Elected Officials
Per Diem Fees and Contracts Staff
Per Diem Fees and Contracts Elected Officials
Photography
Expense Reimbursement Account
263022500
16550000
48100000
500000
67500000
1135896900
363104500
8860000
700000
23317400
220081600
6500000
113280000
241580858
24732880
30668292
368000
46430497
1000137187
352106568
2838731
000
4685719
154425049
5464939
97830964
21441642
8182880
17431708
132000
21069503
135759713
10997932
6021269
700000
18631681
65656551
1035061
15449036
Total Expenditures
2267412900
1961269684
306143216
Excess of Funds Available over Expenditures
482346407
482346407
See Accountants Report on Compilation of Financial Statements
56STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY DUDGET UNIT
BUDGET FUND
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
AUDITS AND ACCOUNTS DEPARTMENT OF
Budget
Actual
Variance
Favorable
Unfavorable
Funds Available
Revenues
State Appropriation
1492043400
1492043400
000
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Total Expenditures
Excess of Funds Available over Expenditures
1261121800 1259530322 1591478
36614400 36846627 232227
52165000 50673814 1491186
10800000 10605620 194380
955000 956992 1992
35617700 35702883 85183
80299500 80616800 317300
10570000 9891473 678527
3900000 3899958 042
1492043400 1488724489 3318911 3318911
3318911
See Accountants Report on Compilation of Financial Statements
57STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITUBES
COMPARED TO BUDGET BY BUBGET UNIT
BUBGET FUNB
FOB TBE FISCAL YEAB ENDED
JUNE 30 1993
SUPREME COURT
Funds Available
Budget
Actual
Variance
Favorable
Unfavorable
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
489317200
2585467
50886570
489317200
2585467
50886570
000
000
000
Total Funds Available
5427 89237
542789237
000
Expenditures
Personal Services
Other
Operating Expenses
405059737 389782643 15277094
137729500 136295352 1434148
Total Expenditures
542789237 526077995
16711242
Excess of Funds Available over Expenditures
16711242
16711242
See Accountants Report on Compilation of Financial Statements
58STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET DY BUBGET UNIT
BUBGET FUND
COURT OF APPEALS
Funds Available
Revenues
State Appropriation
Other Revenues Retained
Budget
559366900
5389670
FOB TBE FISCAL YEAB ENBEB
JUNE 30 1993
Actual
559366900
5389670
Variance
Favorable
Unfavorable
000
000
Total Funds Available
Expenditures
Personal Services
Other
Operating Expenses
Total Expenditures
Excess of Funds Available over Expenditures
564756570 564756570
564756570 564465219
291351
000
494856570 496506343 1649773
69900000 67958876 1941124
291351
291351
See Accountants Report on Compilation of Financial Statements

59STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO DUDGET DY DUDGET UNIT
BUDGET FUND
FOR TRE FISCAL YEAR ENDED
JUNE 30 1993
SUPERIOR COURTS
Budget
Actual
Variance
Favorable
Unfavorable
Funds Available
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
Total Revenues
4564923300
000
218294400
4783217700
4504923300
151607337
140224558
4796755195
60000000
151607337
78069842
13537495
CarryOver from Prior Year
Transfer from Reserved Fund Balance
000
7693831
7693831
Total Funds Available
4783217700 4804449026
21231326
Expenditures
Other
Operation of the Courts
Prosecuting Attorneys Council
Sentence Review Panel
Council of Superior Court Judges
Judicial Administrative Districts
Habeas Corpus Clerk
Total Expenditures
Excess of Funds Available over Expenditures
4418807300 4342400104 76407196
179171500 233813046 54641546
15360000 15325986 34014
12933900 11430433 1503467
156165000 156164990 010
780000 767127 12873
4783217700 4759901686 44547340 23316014
44547340
See Accountants Report on Compilation of Financial Statements
60STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO RUDGET RY RURGET UNIT
RUDGET FUNR
FOR TRE FISCAL YEAR ENRER
JUNE 30 1993
JUVENILE COURT JUDGES COUNCIL OF
Budget
Actual
Variance
Favorable
Unfavorable
Funds Available
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
84700500 84700500 000
89712300 89712287 013
000 417433 417433
Total Funds Available
Expenditures
Other
Cost of Operations
174412800 174830220
174412800 174384850
417420
27950
Excess of Funds Available over Expenditures
445370
445370
See Accountants Report on Compilation of Financial Statements
61STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY BUDGET UNIT
RUDGET FUND
FOR THE FISCAL YEAB ENDED
JUNE 30 1993
CONTINUING JUDICIAL EDUCATION INSTITUTE OF
Budget
Actual
Variance
Favorable
Unfavorable
Funds Available
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
Total Revenues
CarryOver from Prior Year
Transfer from Reserved Fund Balance
Total Funds Available
63432200 63432200 000
3771000 3770979 021
19213300 12976450 6236850
86416500 80179629 6236871
000 6236802 6236802
86416500 86416431 069
Expenditures
Other Institutes Operations Georgia Magistrate Courts Training Council Total Expenditures 58264100 28152400 86416500 58253144 28157452 86410596 5835 10956 5052 5904
Excess of Funds Available over Expenditures 5835
See Accountants Report on Compilation of Financial Statements
62STATE OF GEORGIA

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY BUDGET UNIT
BUBGET FUND
JUDICIAL COUNCIL
Budget
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
Actual
Variance
Favorable
Unfavorable
Funds Available

Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
Total Revenues
CarryOver from Prior Year
Transfer from Reserved Fund Balance
Total Funds Available
206145400 11315500 15711600 206145400 17455915 9785486 000 6140415 5926114
233172500 233386801 214301
000 889 889
233172500 233387690 215190
Expenditures
Other
Council Operations
Payments to Judicial Administrative Districts
for Case Counting
Board of Court Reporting
Payment to Council to Magistrate Court Judges
Payment to Council to Probate Court Judges
Payment to Council to State Court Judges
Payment to Resource Center
Payment to Computerized Information Network
Council of Superior Court Clerks
Total Expenditures
Excess of Funds Available over Expenditures
117638000 117801165 163165
7650000 7650000 000
9561800 9561745 055
2600000 2370079 229921
4522700 4522699 001
1200000 1195492 4508
24000000 24000000 000
66000000 65995518 4482
000 2119 2119
233172500 233098817 73683
288873 288873
See Accountants Report on Compilation of Financial Statements
63STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO DUDGET DY BUDGET UNIT
DUDGET FUND
FOR TRE FISCAL YEAR ENDED
JUNE 30 1993
JUDICIAL QUALIFICATIONS COMMISSION
Funds Available
Budget
Actual
Variance
Favorable
Unfavorable
Revenues
State Appropriation
13925800
13925800
000
Expenditures
Other
Cost of Operations
13925800
13925800
000
Excess of Funds Available over Expenditures
000
000
INDIGENT DEFENSE COUNCIL GEORGIA
Funds Available
Budget
Actual
Variance
Favorable
Unfavorable
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
Total Revenues
CarryOver from Prior Year
Transfer from Reserved Fund Balance
Total Funds Available
100995800 9677500 120467200 100995800 9677487 143742325 000 013 23275125
231140500 254415612 23275112
000 19762234 19762234
231140500 274177846 43037346
Expenditures
Other
Cost of Operations
231140500 231198171
57671
Excess of Funds Available over Expenditures
42979675
42979675
See Accountants Report on Compilation of Financial Statements
64STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY BUDGET UNIT
BUBGET FUND
FOB THE FISCAL YEAR ENBED
JUNE 30 1993
ADMINISTRATIVE SERVICES DEPARTMENT OF A ADMINISTRATIVE SERVICES DEPARTMENT OF
Variance
Favorable
Budget Actual Unfavorable
Funds Available
Revenues
State Appropriation
Other Revenues Retained
Total Revenues
CarryOver from Prior Year
Transfer from Reserved Fund Balance
3312628700 3278632200 33996500
16145647000 14850626341 1295020659
19458275700 18129258541 1329017159
27270000 184396408 157126408
Total Funds Available
19485545700 18313654949 1171890751
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Other
Rents and Maintenance Expense
Utilities
Payments to DOAS Fiscal Administration
Telephone Billings
Radio Billings
Materials for Resale
Health Planning Review Board Operations
4737232100
1444420500
37244000
85594800
646652900
1194411600
384479000
313402000
1555415400
7919000
1131582700
4780000
275000000
5162002000
64599800
2437227400
3582500
4574654323
1322203497
25464091
84639305
619819410
1084082513
381974260
235909776
1457167169
7919000
988546434
4409715
275000000
4805888337
62760525
2131279577
670654
162577777
122217003
11779909
955495
26833490
110329087
2504740
77492224
98248231
000
143036266
370285
000
356113663
1839275
305947823
2911846
Total Expenditures
19485545700 18062388586
1423157114
Excess of Funds Available over Expenditures
251266363
251266363
See Accountants Report on Compilation of Financial Statements
65STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO RUDGET DY HIJDGET UNIT
RUDGET FUND
FOR TDE FISCAL YEAR ENDED
JUNE 30 1993
ADMINISTRATIVE SERVICES DEPARTMENT OF B BUILDING AUTHORITY GEORGIA
Budget
Actual
Variance
Favorable
Unfavorable
Funds Available
Revenues
Other Revenues Retained
5079547800 5026100900
53446900
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Other
Utilities
Contractual Expense
Facility Renovations
Reserves
Total Expenditures
Excess of Funds Available over Expenditures
1821406000 1762943400 58462600
492785600 488760900 4024700
2624400 2514500 109900
44647100 23667800 20979300
41426100 38945700 2480400
19570600 19508500 62100
1170500 1169800 700
19378600 19377200 1400
48391300 48389600 1700
1498575400 1532495800 33920400
727636700 727713100 76400
38095200 37080400 1014800
308059900 281105800 26954100
15780400 000 15780400
5079547800 4983672500 42428400 95875300
42428400
See Accountants Report on Compilation of Financial Statements
66STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET DY BUBGET UNIT
BUBGET FUND
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
REMOVAL OF HAZARDOUS MATERIALS AGENCY FOR
Funds Available
Revenues
State Appropriation
Other Revenues Retained
Total Revenues
CarryOver from Prior Year
Transfer from Reserved Fund Balance
Total Funds Available
Budget
9983400
512145600
522129000
000
Actual
9983400
349078994
359062394
1329158
522129000
360391552
Variance
Favorable
Unfavorable
000
163066606
163066606
1329158
161737448
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Telecommunications
Per Diem Fees and Contracts
249479000 170099517 79379483
164280000 108939804 55340196
25780000 17668932 8111068
1900000 1896700 3300
7500000 5949025 1550975
150000 000 150000
3040000 1822995 1217005
70000000 52066678 17933322
Total Expenditures
Excess of Funds Available over Expenditures
522129000 358443651 163685349
1947901 1947901
See Accountants Report on Compilation of Financial Statements
67STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY BUBGET UNIT
BUBGET FUNB
FOB THE FISCAL YEAB ENBED
JUNE 30 1993
AGRICULTURE DEPARTMENT OF A AGRICULTURE DEPARTMENT OF
Funds Available
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
Total Revenues
CarryOver from Prior Year
Transfer from Reserved Fund Balance
Budgi
et
3599116900
318261200
448724300
4366102400
000
Actual
3599116900
634556340
147156307
4380829547
55028520
Variance
Favorable
Unfavorable
000
316295140
301567993
14727147
55028520
Total Funds Available
4366102400
4435858067
69755667
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Other
Market Bulletin Postage
Payments to Athens and Tifton Veterinary
Laboratories
Poultry Veterinary Diagnostic Laboratories in Canton
Dalton Douglas Oakwood and Statesboro
Veterinary Fees
Indemnities
Advertising Contract
Payments to Georgia Agrirama Development
Authority for Operations
Renovation Construction Repairs and Maintenance
Projects at Major and Minor Markets
Contract Federation of Southern Cooperatives
Total Expenditures
Excess of Funds Available over Expenditures
See Accountants Report on Compilation of Financial Statements
2870533800 2875155357 4621557
405600400 404795334 805066
81517000 81838727 321727
38238100 36752414 1485686
41156300 40887513 268787
34870000 35203751 333751
77807000 74157978 3649022
32327400 32456471 129071
105207200 90762313 14444887
1844700 1844618 082
88500000 88500000 000
238648700 238648700 000
176994100 176994100 000
40376000 30135925 10240075
11270000 9561018 1708982
17750000 17750000 000
63281700 63281700 000
36260000 36259924 076
3920000 3920000 000
4366102400 4338905843 96952224 27196557
96952224
68STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY BUDGET UNIT
BUDGET FUND
FOR TRE FISCAL YEAR ENDED
JUNE 30 1993
AGRICULTURE DEPARTMENT OF B AGRIRAMA DEVELOPMENT AUTHORITY GEORGIA
Variance
Favorable
Budget Actual Unfavorable
Funds Available
Revenues
Other Revenues Retained
122729700 105586406 17143294
CarryOver from Prior Year
Transfers from Fund Balance
Reserved
Unreserved
Total Funds Available
000 000 547412 8753696 547412 8753696
122729700 114887514 7842186
Expenditures

Personal Services
Regular Operating Expenses
Travel
Equipment
Computer Charges
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Other
Goods for Resale
Total Expenditures
Excess of Funds Available over Expenditures
72933600 65254176 7679424
18588600 15034677 3553923
186400 148093 38307
586500 548768 37732
1280000 1245047 34953
786600 733083 53517
993500 938647 54853
15834000 4194960 11639040
11540500 8145774 3394726
122729700 96243225 26486475
18644289 18644289
See Accountants Report on Compilation of Financial Statements
69STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO DUDGET RY RUDGET UNIT
RUDGET FUND
FOR TRE FISCAL YEAR ENDED
JUNE 30 1993
BANKING AND FINANCE DEPARTMENT OF
Budget
Actual
Variance
Favorable
Unfavorable
Funds Available
Revenues
State Appropriation
724507600
715301700
9205900
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
600591400 590716527 9874873
28874700 26241986 2632714
31801900 28379410 3422490
8879200 8658986 220214
1713800 1710357 3443
24583000 24583000 000
22500000 22481668 18332
5113600 4288697 824903
450000 450000 000
Total Expenditures
724507600
707510631
16996969
Excess of Funds Available over Expenditures
7791069
7791069
See Accountants Report on Compilation of Financial Statements
70STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITUBES
COMPARED TO BUDGET BY BUDGET UNIT
BUDGET FUND
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
CHILDREN AND YOUTH SERVICES DEPARTMENT OF
Funds Available
Budget
Actual
Variance
Favorable
Unfavorable
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
7819728300
104773000
374681100
7794728300
223587691
128318303
25000000
118814691
246362797
Total Funds Available
8299182400
8146634294
152548106
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Other
Utilities
Service Benefits for Children
Purchase of Service Contracts
Grants to CountyOwned Detention Centers
Institutional Repairs and Maintenance
Total Expenditures
Excess of Funds Available over Expenditures
5962425300 5786716910 175708390
439921400 442684246 2762846
75911500 74462094 1449406
21659100 20928190 730910
43205600 37372227 5833373
19402800 17515224 1887576
122686000 102498960 20187040
68380500 66202520 2177980
208393600 171493664 36899936
14400000 14400000 000
203266000 194971832 8294168
840020200 839721528 298672
18231100 18231100 000
226540000 226540000 000
34739300 34200122 539178
8299182400 8047938617 251243783
98695677 98695677
See Accountants Report on Compilation of Financial Statements
71STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY BUDGET UNIT
BUDGET FUND
FOB TBE FISCAL YEAR ENDED
JUNE 30 1993
COMMUNITY AFFAIRS DEPARTMENT OF
Funds Available
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
Total Revenues
CarryOver from Prior Year
Transfer from Reserved Fund Balance
Budget
1482085100
4402961900
170380400
6055427400
Actual
1471214100
4169684659
163537633
5804436392
000
89582026
Variance
Favorable
Unfavorable
10871000
233277241
6842767
250991008
89582026
Total Funds Available
6055427400
5894018418
161408982
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Other
Capital Felony Expenses
Contracts with Regional Development Commissions
Local Assistance Grants
Appalachian Regional Commission Assessment
Community Development Block Grants Federal
Music Hall of Fame
Local Development Fund
Payment to State Housing Trust Fund
Payment to Georgia Environmental Facilities
Authority for Operations
Educational Vouchers
Appalachian Regional Commission Revolving
Loan Fund
704663100 585985561 118677539
47769800 27216553 20553247
18008800 16641780 1367020
4900000 4491500 408500
545600 109444 436156
27986100 27119239 866861
51637900 51637956 056
4738000 4482722 255278
159082200 132821264 26260936
6860000 6851035 8965
221756100 221756100 000
90280000 90280000 000
9780300 9780225 075
3959757600 3914458657 45298943
10780000 10780000 000
89000000 88906700 93300
462500000 462500000 000
123247400 123247400 000
25000000 000 25000000
37134500
20000000
17134500
Total Expenditures

6055427400
5799066136
256361264
Excess of Funds Available over Expenditures
See Accountants Report on Compilation of Financial Statements
94952282
94952282
72STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO DUDGET DY RUDGET UNIT
HUDGET FUND
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
CORRECTIONS DEPARTMENT OF A ADMINISTRATION INSTITUTIONS AND PROBATION
Funds Available
Budget
Actual
Variance
Favorable
Unfavorable
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
Total Revenues
CarryOver from Prior Year
Transfer from Reserved Fund Balance
Total Funds Available
49438212100
248562900
1633387300
49308212100
211687878
1522133613
51320162300 51042033591
000
13102240
51320162300 51055135831
130000000
36875022
111253687
278128709
13102240
265026469
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Other
Utilities
Court Costs
County Subsidy
County Subsidy for Jails
Central Repair Fund
Payments to Central State Hospital for Meals
Payments to Central State Hospital for Utilities
Payments to Public Safety for Meals
Inmate Release Fund
Health Services Purchases
Payments to MAG for Health Care Certification
University of Georgia Cooperative Extension
Service Contracts
Minor Construction Fund
Total Expenditures
Excess of Funds Available over Expenditures
35605582700
4448660700
201356900
309505400
422237700
506191600
505099000
448468200
478024200
1000000
33015300
167699100
51320162300

35454694432
4452097752
158493233
315369719
405743900
512250616
514572161
452853660
478143556
1000000
32500000
167195422
50830379310
224756521
150888268
3437052
42863667
5864319
16493800
6059016
9473161
4385460
119356
000
1485974100 1459532250 26441850
94600000 89086648 5513352
1387000000 1334659000 52341000
691720000 648700000 43020000
53600000 53333774 266226
372050000 331375945 40674055
133194000 124187471 9006529
44450000 44450000 000
151000000 140357346 10642654
3774235100 3654284175 119950925
5498300 5498250 050
515300
503678
489782990
224756521
See Accountants Report on Compilation of Financial Statements
73STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET DY DUDGET UNIT
BUDGET FUND
FOR TBE FISCAL YEAB ENDED
JUNE 30 1993
CORRECTIONS DEPARTMENT OF B PARDONS AND PAROLES STATE BOARD OF
Budget
Actual
Variance
Favorable
Unfavorable
Funds Available
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
Total Revenues
CanyOver from Prior Year
Transfer from Reserved Fund Balance
Total Funds Available
3537123300 3537123300 000
62939300 53197932 9741368
1200100 1208334 8234
3601262700 3591529566 9733134
000 108700 108700
3601262700 3591638266 9624434
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Other
County Jail Subsidy
Health Services Purchases
Total Expenditures
Excess of Funds Available over Expenditures
2913927400 2887631353 26296047
130071300 117247068 12824232
67688500 64879278 2809222
5075000 5048700 26300
14277800 13816957 460843
46570000 46298411 271589
240853100 239925340 927760
78826300 79607385 781085
33473300 27871080 5602220
70000000 69997500 2500
500000 315934 184066
3601262700 3552639006 48623694
38999260 38999260
See Accountants Report on Compilation of Financial Statements
74STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY BUDGET UNIT
BUDGET FUND
FOB Till FISCAL YEAR ENDED
JUNE 30 1993
DEFENSE DEPARTMENT OF
Funds Available
Budget
Actual
Variance
Favorable
Unfavorable
Revenues
State Appropriation
Federal Revenues
Total Revenues
CarryOver from Prior Year
Transfer from Reserved Fund Balance
398240300
920254400
000
398240300
853891552
1318494700 1252131852
12564546
000
66362848
66362848
12564546
Total Funds Available
1318494700 1264696398
53798302
Expenditures
Personal Services
Regular Operating Expenses
Travel
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Total Expenditures
Excess of Funds Available over Expenditures
734320300 699996513 34323787
495148000 456269375 38878625
3695300 2874462 820838
3330000 3284708 45292
570000 542300 27700
7293600 7284548 9052
6850600 5634369 1216231
67286900 56565815 10721085
1318494700 1232452090 32244308 86042610
32244308
See Accountants Report on Compilation of Financial Statements
75STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET DY DUDGET UNIT
BUBGET FUNB
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
EDUCATION DEPARTMENT OF
Funds Available
Budget
Actual
Variance
Favorable
Unfavorable
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
Total Revenues
CarryOver from Prior Year
Transfer from Reserved Fund Balance
307411309100 307261309100 150000000
58888408000 49235373346 9653034654
980774700 932918822 47855878
367280491800 357429601268 9850890532
000
20700488
20700488
Total Funds Available
367280491800 357450301756 9830190044
Expenditures
Personal Services
Regular Operating Expenses
Travel
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Other
Utilities
QBE Formula Grants
KindergartenGrades 13
Grades 4 8
Grades 912
High School Laboratories
Vocational Education Laboratories
Special Education
Gifted
Remedial Education
Staff Development and Professional
Development
Media
Indirect Cost
Pupil Transportation
Local Fair Share
MidTerm Adjustment Reserve
See Accountants Report on Compilation of Financial Statements
3858384100 3599562453 258821647
463258100 366208571 97049529
134814100 90305169 44508931
45672300 24274662 21397638
870634800 792363367 78271433
240571300 215345022 25226278
146147800 96755165 49392635
1436624500 1269290663 167333837
5360000 5360000 000
83538600 76975607 6562993
75146151900 75146151900 000
70079307400 70079307400 000
29962564600 29962564600 000
10708875800 10708879100 3300
9967464800 9967464800 000
25971047300 25971047300 000
3576330100 3576330100 000
5754102000 5754102000 000
2076668600 2074878000 1790600
8531135000 8531135000 000
58320122800 58320122800 000
12541694900 12521210700 20484200
59450967500 59450967500 000
6328046900 6273404100 54642800
76 STATE OF GEORGIA
11 Si STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES FOR THE FISCAL YEAR ENDED
COMPARED TO BUDGET DY BUDGET UNIT JUNE 30 1993
BUDGET FUND
EDUCATION DEPARTMENT OF Variance Favorable
Textbook 7 Year Cycle Budget Actual Unfavorable
3691994700 3691994700 000
Textbook Increased FTE Counts 352600500 352600500 000
Other Categorical Grants
Equalization Formula 15309731800 15309731800 000
Sparsity Grants 345287700 345287700 000
In School Suspension 2049243300 2051562300 2319000
Special Instructional Assistance 4216217800 4216217800 000
Middle School Incentive 4984985400 4985225500 240100
Special Education Low Incidence Grants 41600000 41532600 67400
NonQBE Grants
i Education of Children of LowIncome Families 21163686700 19871408090 1292278610
Retirement HB 272 and HB 1321 460091400 460091400 000
Instructional Services for the Handicapped 5171743800 5151902271 19841529
Tuition for the MultiHandicapped 226457400 152987688 73469712
Severely Emotionally Disturbed 3963476500 3703424239 260052261
School Lunch Federal 19894031400 16507476624 3386554776
School Lunch State 2326728500 2326571600 156900
Supervision and Assessment of Students and
1 Beginning Teachers and PerformanceBased
Certification 200350000 200175000 175000
Regional Education Service Agencies 694437400 694426800 10600
Georgia Learning Resources System 328085200 319079666 9005534
High School Program 2817416200 2506394508 311021692
Special Education in State Institutions 396510300 381841300 14669000
Governors Scholarships 237864700 237864700 000
Advanced Placement Exams 92000000 92000000 000
j Job Training Partnership Act 308468000 259886747 48581253
Vocational Research and Curriculum 25821300 25821300 000
j Even Start 177907500 137516700 40390800
Salaries and Travel of Public Librarians 1076329800 1076269723 60077
1 Public Library Materials 477606000 456821854 20784146
5 Talking Book Centers 87420900 87171300 249600
i Public Library M O 376443200 376442798 402
1 Child Care Lunch Program Federal 2670218300 2246411519 423806781
i Chapter II Block Grant Flow Through 1062226800 1001930567 60296233
i Payment of Federal Funds to Board of
Technical and Adult Education 1618972800 1334190664 284782136
Education of Homeless ChildrenYouth 70300000 18675200 51624800
Innovative Programs 235000000 234863444 136556
Technology Grants 52500000 37500000 15000000
ii Limited EnglishSpeaking Students Program 600934800 600934800 000
DrugFree School Federal 1258371100 1250581687 7789413
Transition Program for Refugees 10000000 000 10000000
j Emergency Immigrant Education Program 22850400 22850317 083
Title II MathScience Grant Federal 457137200 457011200 126000
See Accountants Report on Compilation of Financial Statements 77
STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITUDES
COMPARED TO BUDGET DY DUDGET UNIT
BUDGET FUND
FOB TBE FISCAL YEAB ENBED
JUNE 30 1993
EDUCATION DEPARTMENT OF
Robert C Byrd Scholarship Federal
Health Insurance NonCert Personnel and
Retired Teachers
PreSchool Handicapped Program
Mentor Teachers
Serve America
PreKindergarten Program
Public Library Construction
Nutrition Education
Variance
Favorable
Budget Actual Unfavorable
25300000 25300000 000
6716789200 6716789200 000
1152531200 1152505200 26000
75000000 70374000 4626000
37010300 35634500 1375800
259348900 259348900 000
41199400 41199400 000
6703200 5703200 1000000
Total Expenditures
367280491800 360119612585
7160879215
Excess of Funds Available over Expenditures
2669310829 2669310829
See Accountants Report on Compilation of Financial Statements
78STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY BUDGET UNIT
BUDGET FUND
FOR TRE FISCAL YEAR ENDED
JUNE 30 1993
EMPLOYEES RETIREMENT SYSTEM
Budget
Actual
Variance
Favorable
Unfavorable
Funds Available
Revenues
State Appropriation
Other Revenues Retained
Total Revenues
CarryOver from Prior Year
Transfer from Reserved Fund Balance
Total Funds Available
25000000 25000000 000
349053900 311748321 37305579
374053900 336748321 37305579
000 20000 20000
374053900 336768321 37285579
Expenditures
Personal Services
Regular Operating Expenses
Travel
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
153630900
24830000
1450000
1316500
43857300
24200000
2381200
122388000
145761517
23223173
1435124
1314400
43141607
22873500
2222023
96776977
7869383
1606827
14876
2100
715693
1326500
159177
25611023
Total Expenditures
374053900
336748321
37305579
Excess of Funds Available over Expenditures
20000
20000
See Accountants Report on Compilation of Financial Statements
794lj4T
STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO RUDGET RY RUDGET UNIT
DUDGET FUND
FOR TDE FISCAL YEAR ENDED
JUNE 30 1993
FORESTRY COMMISSION GEORGIA
Funds Available
Budget
Actual
Variance
Favorable
Unfavorable
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
3193043600
373656300
441533400
3166643600
368101835
452172670
26400000
5554465
10639270
Total Funds Available
4008233300
3986918105
21315195
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Other
Ware County Grant
Ware County Grant for Southern Forest World
Ware County Grant for Road Maintenance
Total Expenditures
Excess of Funds Available over Expenditures
2659239700 2652743407 6496293
749466800 736797777 12669023
17084500 16919347 165153
96638400 95706306 932094
174114000 174064354 49646
27826500 27502639 323861
5482800 5224700 258100
100760000 93290342 7469658
147651800 132046853 15604947
21028800 21022645 6155
2450000 2450000 000
490000 490000 000
6000000 6000000 000
4008233300 3964258370 22659735 43974930
22659735
See Accountants Report on Compilation of Financial Statements
SOSTATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY BUDGET UNIT
BUBGET FUNB
FOB THE FISCAL YEAB ENDED
JUNE 30 193
INVESTIGATION GEORGIA BUREAU OF
Funds Available
Budget
Actual
Variance
Favorable
Unfavorable
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
3627421700
363641200
32995300
3627421700
252666586
135185461
000
110974614
102190161
Total Revenues
4024058200
4015273747
8784453
CarryOver from Prior Year
Transfer from Reserved Fund Balance
000
122127416
122127416
Total Funds Available
Expenditures
4024058200
4137401163
113342963
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Other
Evidence Purchased
Total Expenditures
Excess of Funds Available over Expenditures
2824842900 2797108515 27734385
308345300 279437877 28907423
68728400 59730082 8998318
87856900 87655441 201459
90785400 92075935 1290535
147282900 143447892 3835008
197431300 196928766 502534
79500500 78554246 946254
116488100 108420054 8068046
50100000 47083630 3016370
52696500 52376231 320269
4024058200 3942818669 81239531
194582494 194582494
See Accountants Report on Compilation of Financial Statements
81
STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY BUDGET UNIT
BUBGET FUNB
FOB 1 III FISCAL YEAB ENBED
JUNE 30 1993
GOVERNOR OFFICE OF THE
Funds Available
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
Total Revenues
CarryOver from Prior Year
Transfer from Reserved Fund Balance
Total Funds Available
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Other
Cost of Operations
Mansion Allowance
Intern Stipends and Travel
Art Grants of State Funds
Art Grants of NonState Funds
Humanities Grant State Funds
Children and Youth Grants
Juvenile Justice Grants
Payments to Hazardous Waste Management
Authority
Georgia Crime Victims Assistance Program
Grants to Local Systems
Grants Local EMA
Grants Other
Grants Civil Air Patrol
Grants Disaster
Total Expenditures

Excess of Funds Available over Expenditures
See Accountants Report on Compilation of Financial Statements
Variance
Favorable
Budget Actual Unfavorable
t 2230515600 2230515600 000
5896069500 3404468440 2491601060
622118300 502696734 119421566
i 8748703400 6137680774 2611022626
000 2315482599 2315482599
8748703400 8453163373 295540027
1340334000 1241590714 98743286
117170400 93657413 23512987
35015700 22043279 12972421
1230100 1230100 000
18144300 13251451 4892849
72151100 71215439 935661
96115600 92923250 3192350
34541700 30356967 4184733
4752078600 2501984952 2250093648
286531000 286216957 314043
4000000 4000000 000
26228000 26864100 636100
266365700 266040934 324766
54173800 59160234 4986434
4280000 4280000 000
9500000 9500000 000
198282200 148499629 49782571
72854000 72854000 000
30000000 19561711 10438289
50350000 50350000 000
186435000 112712116 73722884
9790100 7021213 2768887
5448800 5448800 000
1077683300 1087591664 9908364
8748703400 6228354923 2224808450 2520348477
2224808450
82STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY BUDGET UNIT
BUDGET FUND
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
HUMAN RESOURCES DEPARTMENT OF A DEPARTMENTAL OPERATIONS
Funds Available
Budget
Actual
Variance
Favorable
Unfavorable
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
Total Revenues
55295351400 54941885500 353465900
83391530300 83567160257 175629957
11284447800 7818519677 3465928123
149971329500 146327565434 3643764066
CarryOver from Prior Year
Transfer from Reserved Fund Balance
149519300
1451475906
1301956606
Total Funds Available
150120848800 147779041340 2341807460
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Other
Utilities
Postage
Crippled Childrens Benefits
Kidney Disease Benefits
Cancer Control Benefits
Benefits for Medically Indigent HighRisk
Pregnant Women and Their Infants
Family Planning Benefits
Case Services
ESRP Case Services
Crippled Childrens Clinics
Childrens Trust Fund
Cash Benefits
Special Purpose Contracts
Service Benefits for Children
19758921600
12837204900
458572400
171903100
183227600
3729912400
1130857600
512437000
4195329600
73890300
89262000
497674500
817817500
34409800
336285400
128785200
51560200
1956782900
2700000
64000000
146926700
46295107800
620412000
13586488100
19348584681
12592860310
401940654
166522210
157690614
3619667564
1101316989
426037013
3954978369
61609449
81036676
489454936
777477072
19617074
202512915
44957875
51433578
1900120517
2689095
62877852
88024491
44536146708
573329409
13428480163
410336919
244344590
56631746
5380890
25536986
110244836
29540611
86399987
240351231
12280851
8225324
8219564
40340428
14792726
133772485
83827325
126622
56662383
10905
1122148
58902209
1758961092
47082591
158007937
See Accountants Report on Compilation of Financial Statements
83STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE ANB EXPENBITUBES
COMPABEB TO BUBGET BY BUDGET UNIT
BUBGET FUND
FOB Till FISCAL YEAB ENBEB
JUNE 30 1993
HUMAN RESOURCES DEPARTMENT OF A DEPARTMENTAL OPERATIONS
Purchase of Service Contracts
GrantInAid to Counties
Institutional Repairs and Maintenance
Payments to DMACommunity Care
Grants for Regional Maternal and Infant Care
Grants for County DFACS Operations
Variance
Favorable
Budget Actual Unfavorable
7891607700 7735176317 156431383
8512167100 8244959033 267208067
27315500 25747769 1567731
1321312100 1321125222 186878
74776100 74776100 000
24613201700 24540091401 73110299
Total Expenditures
150120848800 146031242056
4089606744
Excess of Funds Available over Expenditures
1747799284
1747799284
See Accountants Report on Compilation of Financial Statements
84STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND IYll Mil I I III S
COMPARED TO BUDGET DY III 111 I I UNIT
III IMI I FUND
FOII THE FISCAL YEAII ENDED
JUNE 30 1993
HUMAN RESOURCES DEPARTMENT OF B COMMUNITY MENTAL HEALTHMENTAL RETARDATION
AND INSTITUTIONS
Funds Available
Budget
Actual
Variance
Favorable
Unfavorable
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
Total Revenues
42290542800
7436334000
13923583100
42290542800
7514514984
12807948001
000
78180984
1115635099
63650459900 62613005785 1037454115
CarryOver from Prior Year
Transfer from Reserved Fund Balance
11578600
493658640
482080040
Total Funds Available
63662038500 63106664425
555374075
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Authority Lease Rentals
Other
Utilities
Institutional Repairs and Maintenance
Substance Abuse Community Services
Mental Retardation Community Services
Mental Health Community Services
Community Mental Health Center Services
Special Purpose Contract
Grants to County DFACS Operations
34263583400
3672130100
40550200
47119000
200502000
499396400
32741600
238895900
1741440000
692500
71490000
1171905600
177452000
4560857900
9110792200
2171699300
5633268300
27211800
310300
34043199588
3621438172
32398884
36692508
177778720
468913613
32651137
233598114
1467628548
590000
71490000
1144310988
167347919
4340033282
9005011208
2053430456
5277063301
27211800
310185
220383812
50691928
8151316
10426492
22723280
30482787
90463
5297786
273811452
102500
000
27594612
10104081
220824618
105780992
118268844
356204999
000
115
Total Expenditures
63662038500 62201098423 S
1460940077
Excess of Funds Available over Expenditures
905566002
905566002
See Accountants Report on Compilation of Financial Statements
85
STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO DUDGET BY DUDGET UNIT
DUDGET FUND
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
INDUSTRY TRADE AND TOURISM DEPARTMENT OF
Funds Available
Budget
Actual
Variance
Favorable
Unfavorable
Revenues
State Appropriation
Other Revenues Retained
1608579000
2044625200
1608579000 000
145074503 1899550697
Total Funds Available
3653204200
1753653503 1899550697
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Other
Local Welcome Center Contracts
Advertising and Cooperative Advertising
Georgia Ports Authority
Authority Lease Rentals
Waterway Development in Georgia
Lanier Regional Watershed Commission
General Obligation Bonds
Total Expenditures
Excess of Funds Available over Expenditures
779169200 769193465 9975735
147459100 144353167 3105933
24421700 24517827 96127
6032200 6032066 134
5657600 5663061 5461
10628500 10522923 105577
84373300 83354735 1018565
20307600 20269583 38017
72624800 72319935 304865
12691000 12631000 60000
445212800 444438873 773927
144500000 144500000 000
2450000 2450000 000
980000 980000 000
1896696400 000 1896696400
3653204200 1741226635 12426868 1911977565
12426868
See Accountants Report on Compilation of Financial Statements
86STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET RY RUDGET UNIT
RUDGET FUND
FOR TRE FISCAL YEAR ENRED
JUNE 30 1993
INSURANCE DEPARTMENT OF
Funds Available
Budget
Actual
Variance
Favorable
Unfavorable
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
Total Revenues
CarryOver from Prior Year
Transfer from Reserved Fund Balance
Total Funds Available
1414375600 1414375600 000
104222700 105114692 891992
44739800 55112449 10372649
1563338100 1574602741 11264641
000 8161452 8161452
1563338100 1582764193 19426093
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
1213076200
76750000
45194300
4050000
13688000
67302600
61176200
28602500
53498300
1109613032
73801191
35993415
4050000
12412158
67813990
51898820
22651447
49886168
103463168
2948809
9200885
000
1275842
511390
9277380
5951053
3612132
Total Expenditures
1563338100
1428120221
135217879
Excess of Funds Available over Expenditures
154643972
154643972
See Accountants Report on Compilation of Financial Statements
87
STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITUBES
COMPARED TO BUDGET BY BUDGET UNIT
BUDGET FUND
FOB TBE FISCAL YEAB ENDED
JUNE 30 1993
LABOR DEPARTMENT OF
Funds Available
Budget
Actual
Variance
Favorable
Unfavorable
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
Total Revenues
CarryOver from Prior Year
Transfer from Reserved Fund Balance
1646058200
16218847200
363978600
1646058200
14023800113
266145069
000
23315942
000
2195047087
97833531
18228884000 15936003382 2292880618
23315942
Total Funds Available
18228884000 15959319324
2269564676
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Other
Per Diem Fees and Contracts JTPA
Payments to State Treasury
6933267200
780274700
148500000
1200000
347006300
851204600
177110800
141377000
517065700
228000000
7926469800
177407900
6731320840
615453039
106970073
1000300
242868309
768909365
153772190
125305255
388514621
93979518
6649311544
000
201946360
164821661
41529927
199700
104137991
82295235
23338610
16071745
128551079
134020482
1277158256
177407900
Total Expenditures
18228884000 15877405054
2351478946
Excess of Funds Available over Expenditures
81914270
81914270
See Accountants Report on Compilation of Financial Statements
88STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY BUDGET UNIT
BUDGET FUND
LAW DEPARTMENT OF
Funds Available
Revenues
State Appropriation
Other Revenues Retained
Total Funds Available
Expenditures
Personal Services
Regular Operating Expenses
Travel
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Other
Books for State Library
Total Expenditures
Excess of Funds Available over Expenditures
FOR THE FISCAL YEAB ENDED
JUNE 30 1993
Budget
Actual
Variance
Favorable
Unfavorable
883523300
149482400
883523300
169821927
1033005700 1053345227
See Accountants Report on Compilation of Financial Statements
89
000
20339527
20339527
818425300 814405074 4020226
46554300 46510852 43448
9465700 9349456 116244
3798000 3695618 102382
39953300 38167374 1785926
46292600 46153748 138852
10148000 10146427 1573
47368500 46152684 1215816
11000000 10991948 8052
1033005700 1025573181 27772046 7432519
27772046
STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY BUBGET UNIT
BUBGET FUNB
FOB TBE FISCAL YEAB EfJBEB
JUNE 30 1993
MEDICAL ASSISTANCE DEPARTMENT OF A MEDICAID SERVICES
Budget
Actual
Variance
Favorable
Unfavorable
Funds Available
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
Total Revenues
CarryOver from Prior Year
Transfer from Reserved Fund Balance
Total Funds Available
Expenditures
Personal Services
Regular Operating Expenses
Travel
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Other
Medicaid Benefits Penalties and Disallowances
Payments to Counties for Mental Health
Audit Contracts
SFY 1992 Medicaid Benefits Penalties and
Disallowances
Medicaid Benefits Reserve 1991
Medicaid Benefits Reserve 1990
Payments to Counties for Mental Health
Reserve 1992
Payments to Counties for Mental Health
Reserve 1991
Payments to Counties for Mental Health
Reserve 1990
Total Expenditures
Excess of Funds Available over Expenditures
See Accountants Report on Compilation of Financial Statements
94687753700 94687753700 000
178724095700 159091450323 19632645377
8929259300 7866388260 1062871040
282341108700 261645592283 20695516417
1845507900 2753711985 908204085
284186616600 264399304268 19787312332
1294259800 1250271241 43988559
327342100 326313605 1028495
10420000 10402584 17416
29817600 29457841 359759
1692628600 1656043045 36585555
93597300 92391887 1205413
40105800 29992222 10113578
4584234600 4366348161 217886439
241947534200 215907543567 26039990633
4376782800 3840619860 536162940
77250000 63338824 13911176
26877555800 24916364412 1961191388
1710030800 555293788 1154737012
559915600 309888454 869804084
507032400 447029312 60003088
000 10192186 10192186
58109200 566508 57542692
284186616600 253171896187 11227408081 31014720413
11227408081
90STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO DUDGET DY DUDGET UNIT
DUDGET FUND
FOR TRE FISCAL YEAR ENDED
JUNE 30 1993
MEDICAL ASSISTANCE DEPARTMENT OF B INDIGENT TRUST FUND
Budget

Funds Available
Revenues
State Appropriation
Federal Revenues
Total Funds Available

Expenditures
Per Diem Fees and Contracts
Other
Benefits
Total Expenditures
Excess of Funds Available over Expenditures
III

Actual
9651220400 9651220400
14996975700 14996578260
24648196100 24647798660
576361400 576361314
24071834700 24071437346
24648196100 24647798660
000
See Accountants Report on Compilation of Financial Statements

91
Variance
Favorable
Unfavorable
000
397440
397440
086
397354
397440
000STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY BUBGET UNIT
BUBGET FUND
FOB TBE FISCAL YEAB ENBED
JUNE 30 1993
PERSONNEL BOARD STATE MERIT SYSTEM OF PERSONNEL ADMINISTRATION
Funds Available
Revenues
Other Revenues Retained
CarryOver from Prior Year
Transfer from Reserved Fund Balance
Budget
Actual
Variance
Favorable
Unfavorable
80963380400 74492443722 6470936678
000 3996991384 3996991384
Total Funds Available
80963380400 78489435106 2473945294
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Other
Health Insurance Payments
794735500
167955200
8144000
3780500
91252400
330198300
91252400
28382600
10164106600
69283572900
714118438
163425399
7972947
000
5025310
322128768
90473022
22661091
9765582085
61825517112
80617062
4529801
171053
3780500
86227090
8069532
779378
5721509
398524515
7458055788
Total Expenditures
80963380400 72916904172
8046476228
Excess of Funds Available over Expenditures
5572530934
5572530934
See Accountants Report on Compilation of Financial Statements
92STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY BUDGET UNIT
BUDGET FUND
FOB TBE FISCAL YEAR ENDED
JUNE 30 1993
NATURAL RESOURCES DEPARTMENT OF A NATURAL RESOURCES DEPARTMENT OF
Funds Available
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
Total Revenues
CarryOver from Prior Year
Transfer from Reserved Fund Balance
Budget
5979705400
4694320300
5092783800
Actual
5974808600
4653837156
5157634149
Variance
Favorable
Unfavorable
4896800
40483144
64850349
15766809500 15786279905 19470405
000 2131931114 2131931114
Total Funds Available
15766809500 17918211019
2151401519
Expenditures

Personal Services 6902960600 6893078278 9882322
Regular Operating Expenses 1326228400 1325781030 447370
Travel 71770800 68291035 3479765
Motor Vehicle Purchases 247087500 240181672 6905828
Equipment 444230300 440175054 4055246
Computer Charges 291434500 288574456 2860044
Real Estate Rentals 516168900 496751308 19417592
Telecommunications 123931900 117813939 6117961
Per Diem Fees and Contracts 802674500 795145305 7529195
Authority Lease Rentals 14744000 14629805 114195
Other
Advertising and Promotion 26000000 25975071 24929
Cost of Material for Resale 245000000 232781272 12218728
Capital Outlay
New Construction 653741800 642573812 11167988
Repairs and Maintenance 282329800 274077225 8252575
Land Acquisition Support 34034700 32631340 1403360
Wildlife Management Area Land Acquisition 58500000 58499977 023
Shop Stock Parks 27000000 26892562 107438
User Fee Enhancements 114840600 77116404 37724196
Buoy Maintenance 5686300 5144354 541946
Waterfowl Habitat 30000000 11759480 18240520
Paving at State Parks and Historic Sites 40000000 39964337 35663
Grants
Land and Water Conservation 80000000 33770259 46229741
Environmental Facilities 15459800 15459800 000
Historic Preservation 23433000 23433000 000
See Accountants Report on Compilation of Financial Statements
93STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY BUDGET UNIT
BUDGET FUND
FOB TDE FISCAL YEAR ENDED
JUNE 30 1993
NATURAL RESOURCES DEPARTMENT OF A NATURAL RESOURCES DEPARTMENT OF
Recreation
Contracts
Georgia Special Olympics
Technical Assistance Contract
Corps of Engineers Cold Water Creek
State Park
Georgia Rural Water Association
Georgia State Games Commission
U S Geological Survey for
Ground Water Resources
Payments to Georgia Agricultural Exposition
Authority
Georgia Boxing Commission
State Revolving Loan Grant
NonGame Wildlife Conservation and Wildlife
Habitat Acquisition
Parkpass Projects
Fluoridation Grants
Hazardous Waste Trust Fund
Solid Waste Trust Fund
National Park Service Grant
Mountain Park Development
Total Expenditures
Excess of Funds Available over Expenditures
Budget
Actual
Variance
Favorable
Unfavorable
35117500 35117500 000
4900000 4900000 000
10651300 10651300 000
17004700 17004700 000
980000 980000 000
8847200 8847200 000
30000000 30000000 000
244839400 239942600 4896800
500000 500000 000
2270098300 2270098300 000
74863700 38464167 36399533
150000000 129073561 20926439
3850000 3849500 500
35000000 33907125 1092875
41500000 41500000 000
11400000 3222300 8177700
450000000 184405778 265594222
15766809500 15232964806 2685246213 533844694
2685246213
See Accountants Report on Compilation of Financial Statements
94STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO RUDGET DY RUDGET UNIT
RUDGET FUND
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
NATURAL RESOURCES DEPARTMENT OF B AGRICULTURAL EXPOSITION AUTHORITY GEORGIA
Variance
Favorable
Budget Actual Unfavorable
Funds Available
Revenues
Other Revenues Retained 408669000 430538096 21869096
CarryOver from Prior Year
Transfer from Reserved Fund Balance
Reserved 000 23482000 23482000
Unreserved 000 47916048 47916048
Total Funds Available 408669000 501936144 93267144
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
161560400 161560351 049
147763700 149768799 2005099
1449800 1449764 036
600000 666200 66200
8400200 24986616 16586416
2769000 3551017 782017
3175200 3175183 017
57950700 57950669 031
25000000 000 25000000
Total Expenditures
408669000
403108599
5560401
Excess of Funds Available over Expenditures
98827545
98827545
See Accountants Report on Compilation of Financial Statements
95STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET RY RURGET UNIT
RUDGET FUNR
FOR TRE FISCAL YEAR ENRER
JUNE 30 1993
PUBLIC SAFETY DEPARTMENT OF A PUBLIC SAFETY DEPARTMENT OF
Funds Available
Budget
Actual
Variance
Favorable
Unfavorable
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
Total Revenues
CarryOver from Prior Year
Transfer from Reserved Fund Balance
8241902800
90556200
223870200
8556329200
000
8241902800
57921167
234424890
8534248857
139157688
000
32635033
10554690
22080343
139157688
Total Funds Available
8556329200
8673406545
117077345
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Other
State Patrol Posts Repairs and Maintenance
Conviction Reports
Driver License Processing
Total Expenditures
Excess of Funds Available over Expenditures
6602081200 6548544509 53536691
881736900 897548465 15811565
14623500 10599873 4023627
252238900 248975957 3262943
103522000 95751452 7770548
383206900 372167340 11039560
5533500 5418804 114696
119200600 113783386 5417214
42385700 38324502 4061198
18000000 16780007 1219993
29000000 24326350 4673650
104800000 104289482 510518
8556329200 8476510127 196896418 79819073
196896418
See Accountants Report on Compilation of Financial Statements
96STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO DUDGET DY DUDGET UNIT
BUDGET FUND
FOR TRE FISCAL YEAR ENDED
JUNE 30 1993
DEPARTMENT OF PUBLIC SAFETY B UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY
1 ATTACHED UNITS
Variance
Favorable
Budget Actual Unfavorable
Funds Available
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
Total Revenues
CarryOver from Prior Year
Transfer from Reserved Fund Balance
1247532800
58342200
155468100
1461343100
000
1247532800
32979169
151104465
1431616434
3055710
000
25363031
4363635
29726666
3055710
Total Funds Available
1461343100
1434672144
26670956
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Other
Peace Officers Training Grants
Total Expenditures
Excess of Funds Available over Expenditures
708239100 705583800 2655300
275783400 264034859 11748541
11291500 8755920 2535580
550000 550000 000
13517100 12911543 605557
40162300 34521872 5640428
10622100 10404969 217131
15950000 15421264 528736
82312700 73286265 9026435
302914900 301614836 1300064
1461343100 1427085328 34257772
7586816 7586816
See Accountants Report on Compilation of Financial Statements
97STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET RY RUDGET UNIT
RUDGET FUND
FOR TBE FISCAL YEAB ENDED
JUNE 30 1993
DEPARTMENT OF PUBLIC SAFETY B UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY
2 OFFICE OF HIGHWAY SAFETY
Variance
Favorable
Budget Actual Unfavorable
Funds Available
Revenues
State Appropriation
Federal Revenues
29318800
433634300
29318800
375298562
000
58335738
Total Funds Available
462953100 404617362
58335738
Expenditures
Personal Services
Regular Operating Expenses
Travel
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Other
Highway Safety Grants
Total Expenditures
Excess of Funds Available over Expenditures
46861500 46569650 291850
14309200 8360051 5949149
1462800 1266298 196502
509600 319800 189800
3790000 3151922 638078
7507800 7507800 000
387000 353511 33489
21125200 14036948 7088252
367000000 322781493 44218507
462953100 404347473 269889 58605627
269889
See Accountants Report on Compilation of Financial Statements
98STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO RUDGET HY DUDGET UNIT
RUDGET FUND
FOR TRE FISCAL YEAR ENDED
JUNE 30 1903
PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM
Budget
Actual
Variance
Favorable
Unfavorable
Funds Available
Revenues
State Appropriation
962200000 962200000
000
Expenditures
Other Payments to Employees Retirement System Employer Contributions Total Expenditures 47200000 915000000 962200000 47200000 915000000 962200000 000 000 000 000
Excess of Funds Available over Expenditures 000
See Accountants Report on Compilation of Financial Statements
99STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY BUBGET UNIT
BUBGET FUND
FOR TBE FISCAL YEAB ENBEB
JUNE 30 1993
PUBLIC SERVICE COMMISSION
Funds Available
Budgi
et
Actual
Variance
Favorable
Unfavorable
Revenues
State Appropriation
Federal Financial Assistance
Other Revenues Retained
824024800
166175200
1653600
801556900
174025970
1977077
22467900
7850770
323477
Total Funds Available
991853600
977559947
14293653
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
608529900 581764361 26765539
39558300 39328452 229848
18797800 16572646 2225154
13851300 13851293 007
1068200 1076974 8774
40060000 39920692 139308
32118900 32026796 92104
12236600 10184246 2052354
225632600 224722444 910156
Total Expenditures
991853600
959447904
32405696
Excess of Funds Available over Expenditures
18112043
18112043
See Accountants Report on Compilation of Financial Statements
100STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY BUBGET UNIT
BUDGET FUND
FOB TBE FISCAL YEAB ENDED
JUNE 30 1993
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF A RESIDENT INSTRUCTION
Variance
Favorable
Budget Actual Unfavorable
Funds Available
Revenues
State Appropriation
Other Revenues Retained
Total Funds Available
Expenditures
Capital Outlay
Other
Personal Services
Educ Gen and Dept Svcs
Sponsored Operations
Operating Expenses
Educ Gen and Dept Svcs
Sponsored Operations
Special Funding Initiative
Office of Minority Business Enterprises
Special Desegregation Programs
Forestry Research
Research Consortium
Total Expenditures
Excess of Funds Available over Expenditures
80078589200
76839409100
80073639200
70470424632
4950000
6368984468
156917998300 150544063832 6373934468
4523336300 2182800891 2340535409
91642428300 91271170219 371258081
15061947600 14013602539 1048345061
26170517000 24820812641 1349704359
18708143900 16368033094 2340110806
565651900 560427731 5224169
30034600 30034600 000
32761800 32761800 000
28176900 24906616 3270284
155000000 154999954 046
156917998300 149459550085 7458448215
1084513747 1084513747

See Accountants Report on Compilation of Financial Statements
101STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE A1VD EXPENDITURES
COMPARED TO BUDGET DY BUDGET UNIT
DUDGET FUND
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF B REGENTS CENTRAL OFFICE AND
OTHER ORGANIZED ACTIVITIES
Variance
Favorable
Budget Actual Unfavorable
Funds Available
Revenues
State Appropriation
Other Revenues Retained
13701315700 13701315700 000
41222970300 33702910711 7520059589
Total Funds Available
54924286000 47404226411 7520059589
Expenditures
Other
Personal Services
Educ Gen and Dept Svcs
Sponsored Operations
Operating Expenses
Educ Gen and Dept Svcs
Sponsored Operations
Agricultural Research
Advanced Technology Development Center
Capitation Contracts for Family Practice
Residency
Residency Capitation Grants
Student Preceptorships
Mercer Medical School Grant
Morehouse School of Medicine Grant
Capital Outlay ETMH
Center for Rehabilitation Technology
SREB Payments
Medical Scholarships
Regents Opportunity Grants
Regents Scholarships
Rental Payments to Georgia Military College
CRT Inc Contract at Georgia Tech Research
Institute
Direct Payments to the Georgia Public
Telecommunications Commission for Operations
Total Expenditures
Excess of Funds Available over Expenditures
See Accountants Report on Compilation of Financial Statements
i 23004510000 21539209074 1465300926
7444955400 6301572597 1143382803
14258191300 11410016329 2848174971
4197023300 3593534488 603488812
185106200 154833815 30272385
167191300 154255464 12935836
258270700 258270158 542
239049900 239049900 000
14640300 9895000 4745300
519400000 519399999 001
121200000 121200000 000
2641850000 1513802000 1128048000
207886200 150702777 57183423
738092500 738092500 000
130580500 126955651 3624849
55272000 55272000 000
18424000 18424000 000
80890800 80890800 000
20678000 20690600 12600
621073600 621073600 000
54924286000 47627140752 222914341 7297145248
222914341
102STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY BUDGET UNIT
BUDGET FUND
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF C PUBLIC TELECOMMUNICATIONS
COMMISSION GEORGIA
Variance
Favorable
Budget Actual Unfavorable
Funds Available
Revenues
Federal Revenues
Other Revenues Retained
18528400
1517547700
18528200
1490106927
200
27440773
Total Funds Available
1536076100 1508635127
27440973
Expenditures
Personal Services
Other
Operating Expenses
663895900 637819016 26076884
872180200 879680409 7500209
Total Expenditures
1536076100 1517499425
18576675
Excess of Funds Available over Expenditures
8864298
8864298

See Accountants Report on Compilation of Financial Statements

103STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET RY BUDGET UNIT
BUDGET FUND
FOB TBE FISCAL YEAB ENDED
JUNE 30 1993
REVENUE DEPARTMENT OF
Funds Available
Budget
Actual
Variance
Favorable
Unfavorable
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
Total Revenues
CarryOver from Prior Year
Transfer from Reserved Fund Balance
Total Funds Available
7982164900 4400000 467089700 7982164900 3146850 467089700 000 1253150 000
8453654600 8452401450 1253150
000 4800000 4800000
8453654600 8457201450 3546850
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Other
County Tax OfficialsRetirement and FICA
Motor Vehicle Tags and Decals
Postage
Total Expenditures
Excess of Funds Available over Expenditures
5049696500 5050246463 549963
433429400 427151620 6277780
137457500 122884886 14572614
6274500 6274500 000
55112400 51921149 3191251
1225020200 1225241898 221698
264652800 263926574 726226
88341100 84271447 4069653
168732200 157996335 10735865
455092600 455019832 72768
243961000 243942660 18340
325884400 329916825 4032425
8453654600 8418794189 38407261 34860411
38407261
See Accountants Report on Compilation of Financial Statements
104STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY BUDGET UNIT
BUDGET FUND
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
SECRETARY OF STATE A SECRETARY OF STATE
Funds Available
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
Total Revenues
CarryOver from Prior Year
Transfer from Reserved Fund Balance
Budget
2219325900
3378900
185221100
000
Actual
2189325900
2462134
127268776
2407925900 2319056810
3413372
Variance
Favorable
Unfavorable
30000000
916766
57952324
88869090
3413372
Total Funds Available
2407925900
2322470182
85455718

Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Other
Election Expenses
Total Expenditures
Excess of Funds Available over Expenditures
1491884900 1477469592 14415308
231341500 218651113 12690387
24717100 18041035 6676065
22138600 22037300 101300
28603400 21220653 7382747
182344500 123788566 58555934
230757000 230264489 492511
33161000 29323713 3837287
94977900 86802775 8175125
68000000 67725137 274863
2407925900 2295324373 27145809 112601527
27145809

See Accountants Report on Compilation of Financial Statements
105jjjjjj
STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY BUDGET UNIT
BUBGET FUND
FOB TBE FISCAL YEAB ENBEB
JUNE 30 1993
SECRETARY OF STATE B REAL ESTATE COMMISSION
Budget
Actual
Variance
Favorable
Unfavorable
Funds Available
Revenues
State Appropriation
Other Revenues Retained
175441600
1305800
175441600
1305780
000
020
Total Funds Available
176747400
176747380
020
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Total Expenditures
Excess of Funds Available over Expenditures
102739200 100615941 2123259
15350000 13633449 1716551
1500000 1228003 271997
500000 000 500000
1200000 196818 1003182
27423200 25759380 1663820
11370000 11369256 744
3190000 318578 4212
13475000 11684466 1790534
176747400 167673101 9074279 9074299
9074279
See Accountants Report on Compilation of Financial Statements
106STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY BUDGET UNIT
BUDGET FUND
FOR TRE FISCAL YEAR ENDED
JUNE 30 1993
SOIL AND WATER CONSERVATION COMMISSION STATE
Budget
Funds Available
Revenues
State Appropriation
Federal Revenues
Other Revenues
Total Revenues
CarryOver from Prior Year
Transfer from Reserved Fund Balance
164349400
88746700
000
253096100
000
Actual
159496300
84045587
5000
243546887
20827276
Variance
Favorable
Unfavorable
4853100
4701113
5000
9549213
20827276
Total Funds Available
253096100
264374163
11278063
Expenditures
Personal Services
Regular Operating Expenses
Travel
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Other
County Conservation Grants
Total Expenditures
Excess of Funds Available over Expenditures
90480900 86863007 3617893
10986500 10936832 49668
5581400 4881484 699916
1237500 1235050 2450
725000 723324 1676
5337700 5229948 107752
1592000 1561414 30586
94878300 94336370 541930
42276800 38219939 4056861
253096100 243987368 20386795 9108732
20386795
See Accountants Report on Compilation of Financial Statements
107STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO RUDGET RY RUDGET UNIT
BUDGET FUND
FOR TRE FISCAL YEAR ENDED
JUNE 30 1993
STUDENT FINANCE COMMISSION GEORGIA
Funds Available
Budget
Actual
Variance
Favorable
Unfavorable
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
2487699700
152756000
624433600
2487699700
000
481623856
000
152756000
142809744
Total Funds Available
3264889300
2969323556
295565744
Expenditures
Personal Services
Regular Operating Expenses
Travel
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Other
Guaranteed Educational Loans
Tuition Equalization Grants
Student Incentive Grants
Law Enforcement Personnel Dependents Grants
North Georgia College ROTC Grants
Osteopathic Medical Loans
Georgia Military Scholarship Grants
Paul Douglas Teacher Scholarship Loans
Total Expenditures
Excess of Funds Available over Expenditures
459295100 434924682 24370418
39766100 35540748 4225352
8180000 6788059 1391941
1850000 1874126 24126
36602700 28573791 8028909
14500000 2476296 12023704
14500000 14689002 189002
3800000 3829084 29084
407600000 313081800 94518200
1677427400 1677427400 000
480394000 370137900 110256100
3800000 3800000 000
8500000 8500000 000
16000000 16000000 000
50174000 50174000 000
42500000 000 42500000
3264889300 2967816888 1506668 297072412
1506668
See Accountants Report on Compilation of Financial Statements
logSTATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET RY RUDGET UNIT
BUDGET FUND
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
TEACHERS RETIREMENT SYSTEM
Budget
Actual
Variance
Favorable
Unfavorable
Funds Available
Revenues
State Appropriation
Other Revenues Retained
380000000 368750000 11250000
544496800 516835286 27661514
Total Revenues
924496800 885585286
38911514
CarryOver from Prior Year
Transfer from Reserved Fund Balance
000
200000
200000
Total Funds Available
924496800 885785286 38711514
Expenditures
Personal Services 344331600 322774771 21556829
Regular Operating Expenses Travel 32188700 2665000 31802429 2129748 386271 535252
Equipment Computer Charges Real Estate Rentals 589000 94436100 31550000 582906 92191908 31083750 6094 2244192 466250
Telecommunications 6726400 6511295 215105
Per Diem Fees and Contracts 32010000 29758479 2251521
Other
CostofLiving Increases for Local Retirement System Members 320000000 311823895 8176105
Floor Fund for Local Retirement Systems 60000000 52172607 7827393
Total Expenditures
924496800
880831788
43665012
Excess of Funds Available over Expenditures
4953498
4953498

See Accountants Report on Compilation of Financial Statements
109STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY BUDGET UNIT
BUBGET FUNB
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
TECHNICAL AND ADULT EDUCATION DEPARTMENT OF
Funds Available
Budget
Actual
Variance
Favorable
Unfavorable
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
Total Revenues
CarryOver from Prior Year
Transfer from Reserved Fund Balance
12124898800
3422419700
3040601300
12124898800
2945349736
2382771538
18587919800 17453020074
72496600
322675707
000
477069964
657829762
1134899726
250179107
Total Funds Available
18660416400 17775695781
884720619
Expenditures
Personal Services
Regular Operating Expenses
Travel
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Other
Personal ServicesInstitutions
Operating ExpensesInstitutions
Quick Start Program
Area School Program
Regents Program
Adult Literacy Grants
Total Expenditures
Excess of Funds Available over Expenditures
355931900 337282591 18649309
49270500 43786759 5483741
14829300 13907394 921906
2895400 2359889 535511
48083700 42731946 5351754
45461900 45528392 66492
18062500 17285303 777197
100439600 89752211 10687389
51144500 37862810 13281690
9696305900 9389248123 307057777
3927032900 3111856668 815176232
581534000 576420239 5113761
2330171400 2318116876 12054524
260422300 240624835 19797465
1178830600 1123575980 55254620
18660416400 17390340016 385355765 1270076384
385355765
See Accountants Report on Compilation of Financial Statements
110STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO HURGET RY RUDGET UNIT
DUDGET FUND
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
TRANSPORTATION DEPARTMENT OF
Budget
Actual
Variance
Favorable
Unfavorable
Funds Available
Revenues
State Appropriation
Federal Revenues
Other Revenues Retained
Total Revenues
42022409100 42008775231 13633869
56581679636 53008766191 3572913445
13042008154 13169636102 127627948
111646096890 108187177524 3458919366
CarryOver from Prior Year
Transfer from Reserved Fund Balance
129397798107
84771362509 44626435598
Total Funds Available
241043894997 192958540033 48085354964
Expenditures
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Other
Capital Outlay Airport Approach Aid
and Operational Improvements
Capital Outlay Airport Development
Mass Transit Grants
Harbor MaintenanceIntraCoastal Waterways
Maintenance and Operations
Spoilage Area Acquisition Clearing
Preparation and Dike Reconstruction
22345697700 21003949488 1341748212
8061656806 4967519858 3094136948
164886856 122671015 42215841
293159500 236178463 56981037
1634321497 1016927984 617393513
1101377533 609437553 491939980
132277400 131135145 1142255
285787500 189728744 96058756
5958427594 3677168739 2281258855
198428530509 77195787512 121232742997
111233500 110899920 333580
85000000 85000000 000
1571593421 1091150360 480443061
68000000 67999987 013
801945181 340000000 461945181
Total Expenditures
241043894997 110845554768 130198340229

Excess of Funds Available over Expenditures
See Accountants Report on Compilation of Financial Statements
82112985265 82112985265
illSTATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET DY DUDCET UNIT
BUDGET FUND
FOB TBE FISCAL YEAB ENDED
JUNE 30 1993
VETERANS SERVICE STATE DEPARTMENT OF
Funds Available
Budget
Actual
Variance
Favorable
Unfavorable
Revenues
State Appropriation
Federal Revenues
2084588300
546763100
2084588300
532237048
000
14526052
Total Funds Available
2631351400 2616825348
14526052
Expenditures
Personal Services
Regular Operating Expenses
Travel
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Other
Operating ExpensePayments to
Central State Hospital
Operating ExpensePayments to
Medical College of Georgia
Regular Operating Expenses for
Projects and Insurance
Total Expenditures
Excess of Funds Available over Expenditures
434115100 426587000 7528100
11622500 11720220 97720
7920000 7791276 128724
8660000 8656137 3863
880000 864364 15636
23348700 23035604 313096
5550000 5503089 46911
2300000 2130720 169280
1525529600 1511012028 14517572
603393400 60339400 000
8032100 7920847 111253
2631351400 2608614685 8210663 22736715
8210663
See Accountants Report on Compilation of Financial Statements
112STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BY BUDGET UNIT
BUDGET FUND
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
WORKERS COMPENSATION STATE BOARD OF
Budget
Actual
Variance
Favorable
Unfavorable
Funds Available
Revenues
State Appropriation
Other Revenues Retained
934374200
34250000
931874200
34300529
2500000
50529
Total Funds Available
968624200 966174729
2449471
Expenditures
Personal Services
Regular Operating Expenses
Travel
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Other
Payments to State Treasury
Total Expenditures
Excess of Funds Available over Expenditures
668402500 666273323 2129177
37322000 37865864 543864
6475000 6167006 307994
1395800 1410024 14224
26712500 25705095 1007405
93296400 92245810 1050590
11100000 10672563 427437
23920000 21117945 2802055
100000000 000 100000000
968624200 861457630 104717099 107166570
104717099
See Accountants Report on Compilation of Financial Statements
113
STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITUBES
COMPARED TO BUDGET DY BUDGET UNIT
BUDGET FUND
FOB TBE FISCAL YEAB ENDED
JUNE 30 1993
GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA ISSUED
Budget Actual
Funds Available
Revenues
State Appropriation
Variance
Favorable
Unfavorable
38702635900 38542635900 160000000
Expenditures
General Obligation Debt Sinking Fund
38702635900 38542635900 160000000
Excess of Funds Available over Expenditures
000
000
GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA NEW
Funds Available
Revenues
State Appropriation
Budget
Actual
Variance
Favorable
Unfavorable
1344000000 1344000000
000
Expenditures
General Obligation Debt Sinking Fund
1344000000
000 1344000000
Excess of Funds Available over Expenditures
1344000000 1344000000
See Accountants Report on Compilation of Financial Statements
114STATE OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET RY RUDGET UNIT
RUDGET FUND
FOR THE FISCAL YEAH ENDED
JUNE 30 1993
GUARANTEED REVENUE DEBT COMMON RESERVE FUND STATE OF GEORGIA
Budget Actual
Funds Available
Revenues
Other Revenues Retained
000
74993788
Variance
Favorable
Unfavorable
74993788

Expenditures
None Budgeted
Excess of Funds Available over Expenditures
000
000
74993788
000
74993788
See Accountants Report on Compilation of Financial Statements
115STATE OF GEORGIA
COMBINING STATEMENT OF OTHER REVENUES BETAEVEB
BUDGET FEND
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
Licenses and Permits
Business
Nonbusiness
Intergovernmental
Federal
Other
Sales and Services
Fines and Forfeits
Interest and Other Investment Income
Rents and Royalties
Contributions and Donations
Employee and Employer Contributions for Health Insurance
Other
Unclaimed Property
Tuition and Fees
Colleges and Universities
Technical Institutes
Other
Legislative Branch
Audits and
General Assembly Accounts Supreme
Total of Georgia Department of Court
1163852878 S
142422185
30904284124
600076152
79698019685 50886570
727558799
1178115874
4205321083
72542686004
2847095272
82589700
29955749601
849873429
32610651455
257508296241 000 000 50886570
See Accountants Report on Compilation of Financial Statements
116
Judicial Branch
Court
of Appeals
Superior
Courts
Juvenile Continuing
Court Judges Judicial Education
Council of Institute of
Judicial
Judicial Qualifications
Council Commission



5389670
9273932
417433
12976450 9784256
6300000
1230
124650626
5389670 140224558 417433 12976450 9785486
000
117STATE OF GEORGIA
COMBINING STATEMENT OF OTHER REVENUES RETAINED
BUDGET FUND
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
Licenses and Permits
Business
Nonbusiness
Intergovernmental
Federal
Other
Sales and Services
Fines and Forfeits
Interest and Other Investment Income
Rents and Royalties
Contributions and Donations
Employee and Employer Contributions for Health Insurance
Other
Unclaimed Property
Tuition and Fees
Colleges and Universities
Technical Institutes
Other
Indigent
Defense Council
Georgia
Administrative Services Department of
Administrative
Services Building Debt Service
Department of Authority Georgia Fund
140271836

2122740 14608375354 1000174000
1347749 7249392
2702840200
1323086700
235001595
143742325 14850626341 5026100900 J
000
See Accountants Report on Compilation of Financial Statements
118Executive Branch
Removal of
Hazardous
Materials
Agency for
Agriculture Department of
Agriculture
Department of
Agrirama
Development
Authority Georgia
Banking and Children and
Finance Youth Services Community Affairs
Department of Department of Department of

33756120
348890706 141637732 101241244
31870748
391505
4781513
2790334
3901069
90050000
188288
5518575
52588
3607221 125000000
349078994 147156307 105586406
000 128318303 163537633
119
STATE OF GEORGIA
COMBINING STATEMENT OF OTHER REVENUES RETAINED
BUDGET FUND
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
Corrections Department of
Licenses and Permits
Business
Nonbusiness
Intergovernmental
Federal
Other
Sales and Services
Fines and Forfeits
Interest and Other Investment Income
Rents and Royalties
Contributions and Donations
Employee and Employer Contributions for Health Insurance
Other
Unclaimed Property
Tuition and Fees
Colleges and Universities
Technical Institutes
Other
Administration
Institutions and
Probation
1372859362
7817
17150843
300000
Pardons and
Paroles State
Board of
Defense
Department of
Education
Department of
119462198
8413
1024038
131815591
1199921
812432586
1522133613
1208334
000
932918822
Sec Accountants Report on Compilation of Financial Statements
120xii

Employees
Retirement
System
Forestry
Commission
Georgia

Investigation
Georgia
Bureau of
Governor
Office of the

Departmental
Operations
Community
Mental Health
Mental
Retardation and
Institutions

430448289 4721963 6027800 3446580418 12003936248
107937528
85993624 83365
4 27850 1220748501 37623396
14631000
280653285
55690249
325000
311748321
6665531
22525970
130022025 3095500509
765979992
311748321 452172670 135185461 502696734 7818519677 12807948001
121STATE OF GEORGIA
COMBINING STATEMENT OF OTHER REVENUES RETAINER
RUHGET FUNO
FOR THE FISCAL YEAR ENOCH
JUNE 30 1993
Licenses and Permits
Business
Nonbusiness
Intergovernmental
Federal
Other
Sales and Services
Fines and Forfeits
Interest and Other Investment Income
Rents and Royalties
Contributions and Donations
Employee and Employer Contributions for Health Insurance
Other
Unclaimed Property
Tuition and Fees
Colleges and Universities
Technical Institutes
Other
Industry Trade
and Tourism
Department of

44667995
406508
Insurance
Department of
4532824
9630000
Labor
Department of
166608960
3122852
53925797
Law
Department of
148292035
40949625
42487460
21529892
145074503 55112449 266145069 169821927
See Accountants Report on Compilation of Financial Statements
122Executive Branch
Personnel Board State Merit System of Personnel Administration Natural Resourc
Medical Assistance Department of Natural
Medicaid Indigent Services Trust Fund Resources Department of
75340750 142422185
Agricultural
Exposition
Authority Georgia
Public Safety
Department of
Public
Safety
Department of

7862566234
343000
3313826
1046666535
902755344
72542686004
2021044465
19011285
76941020
3288528
89265575
347570737
1069572
80777502
33612818
26542073
165200
7866388260
335839
2730320341
1120285
174269999
000 74492443722 5157634149 430538096 234424890
123
Hi
STATE OF GEORGIA
COMBINING STATEMENT OF OTHER REVENUES RETAINED
BUDGET FUND
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
Licenses and Permits
Business
Nonbusiness
Intergovernmental
Federal
Other
Sales and Services
Fines and Forfeits
Interest and Other Investment Income
Rents and Royalties
Contributions and Donations
Employee and Employer Contributions for Health Insurance
Other
Unclaimed Property
Tuition and Fees
Colleges and Universities
Technical Institutes
Other
Public Safety Department of
Units Attached for Administrative
Attached
Units
Purposes Only
Highway Safety
Office of
Public School
Employees
Retirement
System
Public Service
Commission
117074586
6488565
27541314
1977077
151104465
000
000
1977077
See Accountants Report on Compilation of Financial Statements
124Executive Branch
Regents of the University System of Georgia Board of
Regents Central
Resident Office and Other Public Telecom
Instruction Organized Activities munications
Includes Colleges Includes Colleges Commission
and Universities and Universities Georgia
Revenue
Department of
Secretary of State
Secretary
of State
Real Estate
Commission
20474343464 10429940660
20496772074
660417286
125853928
1305780

491512
8534531
820663598
29533348273 422401328
82589700
20462732895 2353796649
384500000
1414848
70470424632 33702910711 1490106927 467089700 127268776
1305780
125STATE OF GEORGIA
COMBINING STATEMENT OF OTHER REVENUES RETAINED
BUDGET FUND
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
Technical and
Soil and Water Adult Education
Conservation Student Finance Teachers Department of
Commission Commission Retirement Includes Technical
State Georgia System Institutes
Licenses and Permits
Business
Nonbusiness
Intergovernmental
Federal
Other
Sales and Services
Fines and Forfeits
Interest and Other Investment Income
Rents and Royalties
Contributions and Donations
Employee and Employer Contributions for Health Insurance
Other
Unclaimed Property
Tuition and Fees
Colleges and Universities
Technical Institutes
Other
480892800
5000 113925
617131
80894408
1332530330
519120
14946221
7965917
21956960
849873429
516835286 74085153
5000
481623856
516835286
2382771538
See Accountants Report on Compilation of Financial Statements
126Executive Branch
Transportation
Department of
Veterans
Service State
Department of
Workers
Compensation
State Board of
General Obligation Debt Sinking Fund
State of Georgia
Issued
New
Guaranteed Revenue
Debt Common
Reserve Fund
State of Georgia
1088512128

11439932278
566717228
40275824
34300529
74993788
34198644
13169636102
000
34300529
000
000
74993788
127
STATE OF GEORGIA
COMBINING STATEMENT OF CASH RECEIPTS
GENERAL FUND JSTATUTOBY BASIS
FOB TBE FISCAL YEAR ENDED
JUNE 30 1993
Administrative Services Department of
Funding and Custody
Taxes
Income
General Sales
Selective Sales
Motor Fuel
Alcoholic Beverages
CigarsCigarettes
Insurance Premium
Estate
Property
Corporation Net Worth
Other
Licenses and Permits
Business
Nonbusiness
Intergovernmental
Federal
Sales and Services
Fines and Forfeits
Interest and Other Investment Income
Rents and Royalties
Contributions and Donations
Penalties and Interest on Taxes
Unclaimed Property
Other
Total
385131428958
307226968471
34575803123
11197631115
8471493578
19617585766
3910394078
2803907389
1842811052
1449938967
4030616872
22016160238
3422194
11442674782
2049725074
5601657095
742875224
9651360039
1888818792
3378599942
53457402
General Fund
State Revenue
Collections

3422194
5034
120992759
3120684
5457985410
139639
Regular
1483053680
742576356
1000
S 837087330151 t
3422194 S 5582243526 S 2225631036
See Accountants Report on Compilation of Financial Statements
128Agriculture
Department of
Audits and
Accounts
Department of
Banking and
Finance
Department of
Children and
Youth Services
Department of
Corrections
Department of
General Assembly
of Georgia
Governor
Office of the

S
117814343
21882400
60000
96155953
JU
500967244
4040752
128841997 781913100
81842823 703253
11399535
266159
3399326
U
S 623088498 S 128841997 803795500 000 S 85242149 7028253 S 107615488
129Jjjj
STATE OF GEORGIA
l DINING STATEMENT OF CASH RECEIPTS
GENERAL FUND STATUTORY DASIS
FOR THE FISCAL YEAR ENDED
JUNE 30 1993
Human Resources Insurance
Investigation
Judicial
Taxes
Income
General Sales
Selective Sales
Motor Fuel
Alcoholic Beverages
CigarsCigarettes
Insurance Premium
Estate
Property
Corporation Net Worth
Other
Licenses and Permits
Business
Nonbusiness
Intergovernmental
Federal
Sales and Services
Fines and Forfeits
Interest and Other Investment Income
Rents and Royalties
Contributions and Donations
Penalties and Interest on Taxes
Unclaimed Property
Other
Department of Department of Georgia Bureau of Court of Appeals

19617585766
196030756
47229378
2255547052
2053900
350240037
574093305
13777500
12889733
512627
2800000
35334901
19651360
375000
S 2304830330 S 20765129724 S 38509901 S 19651360
See Accountants Report on Compilation of Financial Statements
130
System
Supreme Court
Labor
Department of
Law
Department of
Medical
Assistance
Department of
Natural
Resources
Department of
Pardons and
Paroles
State Board of
Public Safety
Department of

60769158
1970561708
346000
2206160513
26888600
1342616305
221261696
106971888
448372 538702090 108148348 1300202709
320656590
36699797
298868
9651220400
20786809
26888600
1670849889 S 21235181 9687920197 2890988414 S 108148348 S 3506709222
131mieii
STATE OF GEORGIA
COMIIIIVUVG STATEMENT OF CASH IIECEIITS
GENERAL FUIV STATUTOIIY IIASIS
FOIl Till FISCAL YEAII EIVDEO
JUNE 30 1903
Public Service
Commission
Regents of the
University System
of Georgia Board of
Taxes
Income
General Sales
Selective Sales
Motor Fuel
Alcoholic Beverages
CigarsCigarettes
Insurance Premium
Estate
Property
Corporation Net Worth
Other
Licenses and Permits
Business
Nonbusiness
Intergovernmental
Federal
Sales and Services
Fines and Forfeits
Interest and Other Investment Income
Rents and Royalties
Contributions and Donations
Penalties and Interest on Taxes
Unclaimed Property
Other
498571400
633000
Revenue
Department of
Secretary of State
385131428958
307226968471
34575803123
11197631115
8471493578
3910394078
2803907389
1842811052
1253908X11
601517673
17743282064
1199618210
1472781417
1875929059
3378599942
28116481
2301707119
29651045
499204400 S
28116481 782686074340 S
2331358164
See Accountants Report on Compilation of Financial Statements
132
Soil and Water Student Finance Workers
Conservation Commission Transportation Compensation
Commission State Georgia Department of State Board of
27674330
J
907132629
000 27674330
000 S 907132629
133STATE OF GEORGIA
LEGISLATIVE APPROPRIATIONS TO SPENDING UMTS
FOR THK FISCAL YEAH ENDED
JUNE 30 1903
Legislative Branch
General Assembly of Georgia
Audits and Accounts Department of
Judicial Branch
Supreme Court
Court of Appeals
Superior Courts
Juvenile Court Judges Council of
Continuing Judicial Education Institute of
Judicial Council
Judicial Qualifications Commission
Indigent Defense Council Georgia
Executive Branch
Administrative Services Department of
A Administrative Services Department of
B Building Authority Georgia
Debt Service Fund
Removal of Hazardous Materials Agency for
Agriculture Department of
A Agriculture Department of
B Agrirama Development Authority Georgia
Banking and Finance Department of
Children and Youth Services Department of
Community Affairs Department of
Corrections Department of
A Administration Institutions and Probation
B Pardons and Paroles State Board of
Defense Department of
Education Department of
Employees Retirement System
Forestry Commission Georgia
Investigation Georgia Bureau of
Governor Office of the
Human Resources Department of
A Departmental Operations
B Community Mental HealthMental Retardation and Institutions
Industry Trade and Tourism Department of
Insurance Department of
Labor Department of
Law Department of
Medical Assistance Department of
A Medicaid Services
B Indigent Trust Fund
Personnel Board State Merit System of Personnel Administration
Natural Resources Department of
A Natural Resources Department of
B Agricultural Exposition Authority Georgia
Public Safety Department of
A Public Safety Department of
B Units Attached for Administrative Purposes Only
1 Attached Units
2 Highway Safety Office of
Public School Employees Retirement System
Public Service Commission
Regents of the University System of Georgia Board of
A Resident Instruction
B Regents Central Office and Other Organized Activities
C Public Telecommunications Commission Georgia
Revenue Department of
Secretary of State
A Secretary of State
B Real Estate Commission
Soil and Water Conservation Commission State
Student Finance Commission Georgia
Teachers Retirement System
Technical and Adult Education Department of
Transportation Department of
Veterans Service State Department of
Workers Compensation State Board of
General Obligation Debt Sinking Fund State of Georgia
Issued
New
Guaranteed Revenue Debt Common Reserve Fund State of Georgia
Legislative
Appropriation
2267412900
1492043400
489317200
559366900
4564923300
84700500
63432200
206145400
13925800
100995800
3309828700
000
000
9983400
3596116900
000
724507600
7819728300
1413695200
49438212100
3537123300
375240300
307390969100
25000000
3193043600
3619856600
2496908700
55270531400
42289142800
1579579000
1414375600
1645558200
872730400
94687753700
9057805000
000
5925878100
000
8241902800
1247552800
29298800
962200000
824024800
80077589200
13700565700
000
7971157000
Governors
Emergency Fund
Appropriation for Fiscal Year 1993
Budget
Adjustments
Funds
Lapsed
Net
Appropriation
22163
1754
1643
24876
3800
121216
420204
20845
9343
25900
41600
49400
99700
00000
98800
09100
88300
74200

2267412900
1492043400
2800000
3000000
23000000
20340000
7565100
266393100
24820000
1400000
29000000
500000
10792900
593415400
53827300
1000000
750000
110079 00
3000000
3200000
2000000
20000
20000
000
38702635900
1344000000
000
489317200
559366900
60000000 4504923300
84700500
63432200
206145400
13925800
100995800
33996500 3278632200
000
000
9983400
3599116900
000
9205900 715301700
25000000 7794728300
10871000 1471214100
130000000 49308212100
3537123300
398240300
150000000 307261309100
25000000
26400000 3166643600
3627421700
2230515600
353465900 54941885500
42290542800
1608579000
1414375600
1646058200
883523300
94687753700
9651220400
000
4896800 5974808600
000
8241902800
1247532800
29318800
962200000
22467900 801556900
4950000 80073639200
13701315700
000
7982164900
30000000 2189325900
175441600
4853100 159496300
2487699700
11250000 368750000
12124898800
13633869 42008775231
2084588300
2500000 931874200
160000000 38542635900
s 1344000000
000
825221645400
See Accountants Report on Compilation of Financial Statements
134
000 S 593415400 S 1053490969 S 824761 S69831Balance Due Cash Funds
Spending Unit Allotments Returned by Surplus Balance
July 11992 Drawn Spending Unit Lapsed June 30 1993
S 400717322 1949879849 264946969 S 453303404
5975273 1492532898 3592502 1893273
000 489317200 12121604 12121604 000
008 559366900 26054023 26054031 000
000 4452638425 16638992 35645883
000 84700500 246720 246720 000
000 63432200 93921 93921 000
2522196 206724598 1462624 1462624 1942998
345400 14271200 101890 101890 000
1829200 102825000 10129 10129 000
64424 2896892468 179531019 202273137
000 000
2698000 2698000
000 9983400 000
17000632 3576910092 15200625 24006815
000 000
15622895 718976042 051 051 11948553
000 7420000000 374728300
550647138 1875865467 37083516 37083516 145995771
2392998856 49078186937 148148049 2474875970
77044291 3445282970 38530739 130353882
16761500 415001800 27702732 27702732 000
1511904231 306866701636 493364329 1413147366
000 25000000 000
326821917 3087500000 82712019 323253498
58439169 3682407788 3453081
130222888 2140119802 73786897 73786897 220618686
602231867 52928714099 386932056 2228471212
70642018 41864956729 403999281 92228808
132803454 1462794380 1896696400 2085464150 89820324
000 1385719786 27779729 876085
000 1646058200 179632516 179632516 000
26596025 888387974 20210738 20210738 21731351
3379124298 86894067171 1471057839 9701752988
367103456 9501147736 517176120
000 000
1436091345 6960289843 38383677 38383677 450610102
000 000
447931864 8533830974 49069266 106934424
76318524 1190297100 26465954 107088270
3085062 23598818 3937185 4867859
000 962200000 000
11619521 811849148 1082566 1082566 1327273
2965086400 79959076800 88276856 88276856 3079648800
1164456200 12940471900 45190863 45190863 1925300000
000 000
384470867 7863691285 16450987 486493495
3198108 2171250447 24332698 24332698 21273561
24537944 178127512 11326870 11326870 21852032
40460014 160218964 2379422 37357928
000 2484870869 2828689 2828689 2828831
000 368750000 000
284683176 12200913422 70787226 70787226 208668554
78557419690 39008528831 83577558 83577558 81557666090
17181805 2067055412 4761770 4761770 34714693
8394 928857992 106558435 106558435 3024602
5449515297 41785462125 2206689072
000 1344000000
000 100956180669 74993788 74993788 000
811825704689 2827304757 6646809477 110072541091
135 GA
m2
UNIVERSnT OF GEORGIA LIBRARIESNilnKV0nFGE0RGIALBRARIIES
3 ElDfl 05357 31T7
UNIVERSITY OF GEORGIA LIBRARIESA
13

tai erf JiecrrgtH
The Report of the State Auditor of Georgia
For the Fiscal Year Ended June 30 1993
Received
MR 0 4 1994
DOCUMENTS
UGA UBRARES