Report of the State Auditor, for the fiscal year ended June 30, 1996 [Jan. 1997]

GA
A?Joo .A \ IQq"
State of (jeorYJia
REPORT OF THE STATE AUDITOR
Jor lhe Ji3cal?jear Cnded June 30, 1996

0/ State (leorfjia
Zell Miller, Governor
REPORT OF THE STATE AUDITOR
~or tlw JiJca! Year E:ndedJune 30, 1996
Prepared by
GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
Claude L. Vickers, State Auditor

Photographs by Gregory Rooks

Our Cover
0/ 0/ :Jhi<l <ltatue i<l one man'j monument<l 0/ (jeolVian<l in poAticalhi<ltor'j On the flrourul
our State Capito!.
i f In~ () o3eph Gmer30n Brown W a and dedicated Ale in puhAc <lerl/ice. fie 0/ Wa<! the fIOl/ernor our <ltafe /or 4 term<l, <lerl/i~ from 1857 to 1865. Afterward, he
0/ <lerl/eda<! the ChiefJu<llice the Supreme 0/ Court (jeo~ia from 1868 to 1870. :5rom
1880 to 1891, he repre<lented our <ltate in the
nation ~ capitala<! a US Senator. Seated
next to him i<l hi<l del/oted wile, [;Azaf,eth.

TABLE OF CONTENTS
For the Fiscal Year Ended June 30, 1996
INTRODUCTORY SECTION
Letter of Transmittal
FINANCIAL SECTION
Accountant's Report on Compilation of Financial Statements
Summary Statements Combined Balance Sheet (Statutory Basis) - All Funds Combined Statement of Changes in Fund Balances (Statutory Basis) - All Funds Statement of Funds Available and Expenditures Compared to Budget - Budget Fund Statement of Funds Available and Transfers - General Fund (Statutory Basis) Statement of Funds Available and Expenditures - Debt Service Fund (Statutory Basis)
Notes to the Financial Statements Notes to the Financial Statements
Findings and Improper or Questioned Costs Findings and Improper or Questioned Costs
Detail Statements Combining Balance Sheet (Statutory Basis) - Budget Fund Combining Statement of Changes in Fund Balances (Statutory Basis) - Budget Fund Statement of Funds Available and Expenditures Compared to Budget - By Budget Unit - Budget Fund Combining Statement of Other Revenues Retained - Budget Fund Combining Statement of Cash Receipts - General Fund (Statutory Basis) Legislative Appropriations to Spending Units

Page
.
I
4 5 6 12 13
17
23
32 44 56 110 122 128

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INTRODUCTORY SECTION

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CLAUDE L. VICKERS
STATE AUDITOR (404) 6562174

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
February 26, 1997

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, 1996, is hereby submitted. This report provides to the General Assembly information concerning financial compliance with the Amended Appropriations Act for fiscal year 1996.
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 that 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. Supplemental volumes which reflect personal service and travel reimbursement payments for certain 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, 1996, have been issued in conjunction with this report.
The Report ofthe 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.
ReS~UIlY submitted, /...---.
~~~/
Claude L. Vickers State Auditor

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FINANCIAL SECTION

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CLAUDE L. VICKERS
STATE AUDITOR (404) 6562174

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
February 26, 1997

ACCOUNTANT'S 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, 1996, 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 ofmanagement. 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 demonstrates 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. The financial statements are not intended to be a complete presentation ofthe State's 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 user's conclusions about the State's 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,
~?77~
Claude L. Vickers State Auditor

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SUMMARY STATEMENTS

See Accountant's Report on Compilation of Financial Statements. 4

State of Ceorqia
COMBINED STATEMENT OF CHANGES IN FUND BALANCES (STATUTORY BASIS) ALL FUNDS

For the Fiscal Year Ended June 30, 1996

Fund Balances - July 1

CoIleges and Universities

Regular

$

Lottery for Education

Reserved

Unreserved

Undesignated

Designated

Surplus

Regular

Lottery for Education

$

Additions

Adjustments to Prior Year's ExpendituresJPayables $ Excess ofFunds Available over
ExpenditureslTransfers Excess ofRestricted Receipts over Transfers
to Revenues Increase in Inventories Medical CoIlege of Georgia
Prior Year Patient Services Revenue Non-Mandatory Transfers Prior Year's Checks Voided Reimbursement of Prior Year's Expenditures Refimds and Recoveries (Net) ofMedicaid
Benefits - Medicaid Special Holding Account Repayments from Georgia Ports Authority Other Additions

$

Dedudions

Unreserved Fund Balance (Surplus) Returned to

Office of Treasury and Fiscal Services

Year Ended June 30, 1994

$

Year Ended June 30, 1995

Year Ended June 30, 1996

Adjustments to Prior Years RevenueslReceivables

Amount Committed for Subsequent Years'

Debt Service

Fund Balance Carried Over from Prior Year as

Funds Available

Increase in Prior Year's Incurred But Not Reported

Claims Liability - Health Claim Expense

Mandatory Transfers

Non-Mandatory Transfers

Other Deductions

$

Budget Fund
136,855,161.92 $ 25,393,940.36
1,441,957,037.94 1,865,247.12
82,630,162.90 7,739,754.20
1,696,441,304.44 $
73,556,624.88 $ 1,499,013,772.76
6,646,503.27 1,210,106.58 81,161,544.38
340,494.75 137,384.22 8,207,168.68 12,922,192.93 15,423,095.00 9,673,551.46 1,708,292,438.91 $
$ 90,369,917.10 18,434,367.38
8,147,315.80
1,408,702,111.25 524,000.00 404,053.74
13,942,162.24 2,531,017.81
1,543,054,945.32 $

General Fund

Debt Service Fund

Totals

(Memorandum Only)

Year Ended

June 30, 1996

June 30, 1995

$ 610,237,485.28
11,842,516.21 622,080,001.49

136,855,161.92 $ 25,393,940.36
2,052,194,523.22
1,865,247.12

146,410,087.39 216,671.23
1,841,330,759.89
(1,839,259.03)

0.00 $

94,472,679.11 7,739,754.20
2,318,521,305.93

28,192,147.71 5,162,092.23
2,019,472,499.42

$ 911,864,663.06
911,864,663.06 $

$ 134,259,855.13
134,259,855.13 $

73,556,624.88 $
2,545,138,290.95
6,646,503.27 1,210,106.58
81,161,544.38 340,494.75 137,384.22
8,207,168.68
12,922,192.93 15,423,095.00
9,673,551.46
2,754,416,957.10 $

75,149,380.08
2,210,066,147.53
13,157,357.14 1,097,351.95
0.00 82,577.21 147,565.97 7,854,285.50
(11,865,879.16) 14,929,547.00
394,116.57
2,311,012,449.79

$ 607,985,942.80 607,985,942.80 $

$ 525.00 134,259,330.13
134,259,855.13 $

0.00 $ 90,369,917.1 0 18,434,367.38
8,147,840.80
134,259,330.13
2,016,688,054.05
524,000.00 404,053.74 13,942,162.24 2,531,017.81
2,285,300,743.25 $

51,064,817.88 28,530,556.02
0.00 4,572,996.20
106,693,984.01
1,772,931,421.34
11,142,000.00 392,078.68
22,139,728.21 14,496,060.94
2,011,963,643.28

Fund Balances - June 30

$ 1,861,678,798.03 $

925,958,721.75 $

0.00 $ 2,787,637,519.78 $ 2,318,521,305.93

See Accountant's Report on Compilation of Financial Statements. 5

4e Stale ot orfJia
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BUDGET FUND

For the Fiscal Year Ended June 30, 1996
Funds Available
Revenues: State Appropriation Regular Lottery Proceeds Federal Revenues Other Revenues Retained
Total Revenues
Carry-Over from Prior Year: Transfer from 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 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 Differential Per Diem, Fees and Contracts - Staff Per Diem, Fees and Contracts - Elected Officials Photography Expense Reimbursement Account Other Operating Prosecuting Attorneys' Council Council of Superior Court Judges Judicial Administrative Districts Georgia Magistrate Courts Training Council Georgia Municipal Courts Training Council Case Counting Board of Court Reporting Payment to Council of Magistrate Court Judges Payment to Council of Probate Court Judges Payment to Council of State Court Judges Payment to Council of Superior Court Clerks Payment to Resource Center Computerized Infonnation Network Rents and Maintenance Expense Utilities Payments to DOAS Fiscal Administration Direct Payments to Georgia Building Authority for
Operations Telephone Bi11ings Radio Bi11ings Materials for Resale

Original Appropriation

Final Budget

Actual

Variance Favorable (Unfavorable)

$ 10,259,819,647.00 $ 10,520,187,632.00 $ 10,507,245,495.50 $

427,991,680.00

476,082,741.00

475,582,741.00

4,676,038,601.00

5,587,046,564.96

4,748,489,390.60

2,817,785,243.00

4,040,301,722.67

3,690,626,718.58

(12,942,136.50) (500,000.00)
(838,557,174.36) (349,675,004.09)

$ 18,181,635,171.00 $ 20,623,618,660.63 $ 19,421,944,345.68 $ (1,201,674,314.95)

1,720,257,820.10

1,408,702,111.25

(311,555,708.85)

$ 18,181,635,171.00 $ 22,343,876,480.73 $ 20,830,646,456.93 $ (1,513,230,023.80)

$ 2,094,423,061.00 $ 2,144,590,139.00 $ 2,096,730,589.05 $

47,859,549.95

328,672,402.00

450,833,973.25

408,323,416.62

42,510,556.63

20,051,177.00

25,728,992.89

21,909,502.08

3,819,490.81

19,895,416.00

25,166,433.00

24,945,492.03

220,940.97

26,745,133.00

47,449,870.67

40,881,285.00

6,568,585.67

136,718,719.00

163,091,010.66

147,369,808.95

15,721,201.71

53,317,321.00

63,070,428.00

61,212,921.90

1,857,506.10

43,817,724.00

51,017,903.67

46,512,417.45

4,505,486.22

383,081,491.00

529,794,043.45

463,254,043.26

66,540,000.19

732,330,148.00

2,643,916,157.88

1,082,480,142.74

1,561,436,015.14

40,000.00

40,000.00

33,928.37

6,071.63

417,500,665.00

524,313,203.00

524,313,203.00

0.00

13,446,641.00 3,781,803.00
91,500.00 7,000.00
93,970.00 2,333,658.00
95,000.00 1,132,800.00 61,351,345.00 2,015,363.00
346,841.00 1,290,967.00
148,098.00 14,450.00 76,500.00
139,869.00 25,835.00 20,450.00 12,050.00 31,040.00 300,000.00 683,800.00 11,737,750.00 47,941,445.00 2,750,000.00

13,408,441.00 3,782,003.00
91,500.00 9,000.00
588,000.00 108,970.00 2,733,658.00 105,000.00 1,612,616.00 68,162,873.25 2,015,363.00 394,438.00 1,290,967.00 148,098.00
14,450.00 76,500.00 139,869.00 25,835.00 20,450.00 12,050.00 31,040.00 300,000.00 683,800.00 12,989,268.00 47,359,162.00 2,972,744.00

11,858,538.65 3,696,432.78
39,376.05 0.00
372,406.73 63,151.01
2,104,151.26 70,382.91
748,351.00 65,701,786.59
2,893,304.44 407,574.31
1,636,568.30 201,728.33 75,664.19 76,500.00 132,499.40 26,184.06 44,240.60 51,389.21 31,039.98 300,000.00 683,243.60
12,428,220.39 45,027,732.73
2,972,744.00

1,549,902.35 85,570.22 52,123.95 9,000.00
215,593.27 45,818.99
629,506.74 34,617.09
864,265.00 2,461,086.66 (877,941.44)
(13,136.31 ) (345,601.30)
(53,630.33) (61,214.19)
0.00 7,369.60
(349.06) (23,790.60) (39,339.21)
0.02 0.00 556.40 561,047.61 2,331,429.27 0.00

781,972.00 56,559,700.00
896,550.00 22,000,000.00

781,972.00 96,077,712.00
5,349,171.00 38,062,804.00

781,972.00 85,134,328.84
5,182,392.66 33,022,418.68

0.00 10,943,383.16
166,778.34 5,040,385.32

See Accountant's Report on Compilation ofFinancial Statements. 6

State ot 4eorflia
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BUDGET FUND

For the Fiscal Year Ended June 30, 1996
Public Safety Officers Indemnity Fund Health Planning Review Board Operations Payments to Aviation Hall ofFame Payments to GolfHall ofFame Distance Learning Grants Contractual Expense Facilities Renovations and Repairs Market Bulletin Postage Payments to Athens and Tifton Veterinal)' Laboratories Poult!)' Veterinary Diagnostic Laboratories in Canton,
Dalton, Douglas, Oakwood, Statesboro, Carroll, Macon, Mitchell, and Monroe Veterinary Fees Indemnities Advertising Contract Payments to Georgia Agrirama Development Authority for Operations Payments to Georgia Development Authority Renovation, Construction, Repairs and Maintenance Projects at Major and Minor Markets Contract - Federation of Southern Cooperatives Goods for Resale Institutional Repairs and Maintenance Grants to County-Owned Detention Centers Service Benefits for Children Purchase of Service Contracts ARC RevoMng Loan Fund Contracts for Regional Planning and Development Local Assistance Grants Appalachian Regional Commission Assessment Community Development Block Grants (Federal) National and Community Service Program Payments to Music Hall ofFame Authority Payments to Sports Hall of Fame Local Development Fund Payment to State Housing Trust Fund Payment to Georgia Housing Finance Authority Payment to Georgia Environmental Facilities Authority Regional Economic Business Assistance Grants Local Government Efficiency Grant Program State Commission on National and Community Service EZ I EC Administration EZ I EC Grants 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 - College ofVeterinary Medicine Contracts Minor Construction Fund County Jail Subsidy QBE Formula Grants: Kindergarten/Grades I - 3 Grades 4 - 8 Grades 9 - 12 High School Laboratories Vocational Education Laboratories Special Education

Original Appropriation

$

250,000.00 $

35,000.00

48,500.00

85,000.00

80,000.00

946,000.00 2,591,940.00

Final Budget
650,000.00 $ 87,000.00 48,500.00 85,000.00
5,785,336.00 71,831.00
8,964,194.00 946,000.00
2,658,940.00

Actual
650,000.00 $ 86,905.47 48,500.00 85,000.00
5,360,026.76 71,795.00
9,172,588.00 946,000.00
2,658,940.00

Variance Favorable (Unfavorable)
0.00 94.53
0.00 0.00 425,309.24 36.00 (208,394.00) 0.00 0.00

2,535,464.00 412,000.00 100,000.00 175,000.00
705,708.00 250,000.00
40,000.00 109,500.00 885,270.00 3,715,495.00 271,136,899.00 88,625,543.00
2,272,825.00 6,442,338.00
97,100.00 30,000,000.00
250,000.00 774,059.00 126,790.00 750,000.00 4,625,000.00 9,607,000.00 2,305,898.00 1,000,000.00 750,000.00 216,138.00 225,000.00
1,100,000.00 16,893,100.00 5,370,000.00 1,152,000.00 4,059,700.00 1,376,000.00
461,160.00 1,300,000.00 66,631,416.00
63,420.00
366,244.00 734,000.00 650,000.00
827,651,524.00 779,316,673.00 296,732,910.00 180,409,249.00 111,169,887.00 329,549,291.00

2,535,464.00 412,000.00 100,000.00 175,000.00
705,708.00 250,000.00
2,920,000.00 40,000.00 94,000.00
1,291,945.00 3,490,495.00 274,902,849.00 111,076,159.00
312,473.00 2,272,825.00 10,077,413.00
97,100.00 91,262,008.00
0.00 774,059.00 126,790.00 750,000.00 4,625,000.00 4,607,000.00 2,305,898.00 13,553,143.00 750,000.00 4,514,497.00 225,000.00 108,842,104.00 1,600,000.00 16,418,100.00 7,508,207.00 1,152,000.00 4,059,700.00 1,376,000.00 461,160.00 1,525,000.00 68,381,416.00 63,420.00
366,244.00 2,172,449.00
650,000.00 _
861,279,137.00 818,340,850.00 311,639,548.00 189,439,018.00 116,242,554.00 346,213,274.00

2,535,464.00 258,108.25 50,316.18 175,000.00
705,708.00 250,000.00
2,883,633.28 40,000.00 92,659.89
1,273,767.20 3,452,738.00 242,571,840.69 108,713,929.90
32,300.00 2,272,825.00 10,031,652.29
97,097.50 78,822,969.17
0.00 774,059.00 126,790.00 750,000.00 4,625,000.00 4,607,000.00 2,305,898.00 13,553,133.00 750,000.00 3,689,625.77 176,739.37 11,454,604.00 1,207,398.73 15,651,505.00 4,929,135.00 1,114,375.30 3,949,297.63 1,129,906.56 461,160.00 1,470,693.19 64,916,040.98 63,420.00
366,244.00 1,687,372.71
649,980.00
861,279,137.00 818,340,850.00 311,639,548.00 189,439,018.00 116,242,554.00 346,213,274.00

0.00 153,891.75 49,683.82
0.00
0.00 0.00
36,366.72 0.00
1,340.11 18,177.80 37,757.00 32,331,008.31 2,362,229.10 280,173.00
0.00 45,760.71
2.50 12,439,038.83
0.00 0.00 0.00 0.00 0.00 0.00 0.00 10.00 0.00 824,871.23 48,260.63 97,387,500.00 392,601.27 766,595.00 2,579,072.00 37,624.70 110,402.37 246,093.44 0.00 54,306.81 3,465,375.02 0.00
0.00 485,076.29
20.00
0.00 0.00 0.00 0.00 0.00 0.00

See Accountant's Report on Compilation ofFinancial Statements. 7

01 Stale (Jeorqia
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BUDGET FUND

For the Fiscal Year Ended June 30, 1996
Gifted Remedial Education StaffDevelopment and Professional Development Media Indirect Cost Pupil Transportation Local Fair Share Mid-Term Adjustment Reserve Teacher Sala1y Schedule Adjustment Other Categorical Grants: Equalization Formula Sparsity Grants In School Suspension Special Ins1ructional Assistance Middle School Incentive Special Education Low - Incidence Grants Limited English-Speaking Students Program Non-QBE Grants: Education of Children of Low-Income Families Retirement (H.B. 272 and H.B. 1321) Ins1ructional Services for the Handicapped Tuition for the Multi-Handicapped Severely Emotiona1ly Disturbed School Lunch (Federal) School Lunch (State) Supervision and Assessment of Students and
Beginning Teachers and Performance-Based Certification Regional Education Service Agencies Georgia Learning Resources System High School Program Special Education in State Institutions Governor's Scholarships Counselors Vocational Research and Cumculum Even Start Salaries and Travel ofPublic Librarians Public Library Materials Talking Book Centers Public libraI)' M & 0 Child Care Lunch Program (Federal) Chapter II - Block Grant Flow Through Payment ofFederal Funds to Board of Technical and
Adult Education Education ofHomeless ChildrenlYouth Innovative Programs Next Generation School Grants Drug Free School (Federal) At Risk Summer School Program Emergency Immigrant Education Program Title II Math/Science Grant (Federal) Robert C. Byrd Scholarship (Federal) Health Insurance - Non-Cert. Personnel and Retired
Teachers Pre-School Handicapped Program Mentor Teachers Nutrition Education Serve America Program Youth Apprenticeship Grants Remedial Summer School Alternative Programs Environmental Science Grants Pay for Performance Mentoring Program Charter Schools

Original Appropriation

Fmal Budget

Actual

Variance Favorable (Unfavorable)

$

48,746,103.00 $

51,241,172.00 $

51,241,172.00 $

73,351,312.00

76,335,052.00

76,335,052.00

32,199,664.00

32,446,142.00

32,446,142.00

95,532,367.00

99,492,691.00

99,492,691.00

627,250,894.00

633,258,428.00

633,258,428.00

136,815,917.00

138,533,602.00

138,159,104.00

(658,824,689.00)

(658,766,066.00)

(658,766,066.00)

77,462,514.00

77,462,514.00

150,155,595.00

0.00

0.00

0.00 0.00 0.00 0.00 0.00 374,498.00 0.00 0.00 0.00

160,777,464.00 3,609,604.00
22,166,686.00 69,091,100.00 68,702,696.00
483,628.00 10,876,940.00

160,777,465.00 3,301,936.00
23,317,032.00 72,733,808.00 72,512,817.00
,563,759.00 11,417,099.00

160,777,462.00 3,301,936.00
23,317,032.00 72,552,948.00 72,512,817.00
551,277.00 11,417,099.00

3.00 0.00 0.00 180,860.00 0.00 12,482.00 0.00

143,999,894.00 5,173,750.00
54,732,103.00 1,896,312.00
39,621,548.00 188,375,722.00 26,798,985.00

186,342,065.00 5,173,750.00
64,083,180.00 1,546,207.00
42,844,819.00 206,404,512.00
27,712,817.00

178,097,558.00 5,308,976.18
61,644,962.00 1,538,516.14
42,844,819.00 202,881,821.88 27,567,268.00

8,244,507.00 (135,226.18) 2,438,218.00
7,690.86 0.00
3,522,690.12 145,549.00

2,005,097.00 8,899,461.00 3,528,045.00 21,827,731.00 4,782,130.00 2,818,424.00 6,661,809.00
293,520.00 2,720,906.00 11,453,167.00 5,719,142.00
992,239.00 4,039,395.00 25,244,070.00 9,663,513.00

2,028,464.00 9,012,044.00 3,895,096.00 39,674,784.00 4,782,130.00 2,818,424.00 6,995,656.00
294,520.00 2,963,956.00 12,571,011.00 6,302,325.00
992,239.00 4,039,395.00 33,702,706.00 9,663,513.00

2,028,464.00 9,012,044.00 3,833,130.00 31,932,850.47 4,564,128.00 2,818,424.00 6,995,220.00
146,338.00 2,874,877.00 12,558,024.26 5,927,770.98
992,239.00 4,039,391.00 31,139,947.62 7,948,435.50

0.00 0.00 61,966.00 7,741,933.53 218,002.00 0.00 436.00 148,182.00 89,079.00 12,986.74 374,554.02 0.00 4.00 2,562,758.38 1,715,077.50

14,395,919.00 601,772.00
1,690,215.00 2,443,700.00 11,625,943.00 6,000,000.00
164,514.00 5,042,895.00
273,723.00

16,892,002.00 1,203,522.00 1,773,761.00 2,443,700.00 11,625,943.00 6,000,000.00 459,113.00 5,580,597.00 772,500.00

14,237,799.13 662,599.63
1,609,663.00 499,996.00
9,263,719.33 5,999,999.93
416,362.60 5,173,471.12
772,500.00

2,654,202.87 540,922.37 164,098.00
1,943,704.00 2,362,223.67
0.Q7
42,750.40 407,125.88
0.00

99,047,892.00 14,199,935.00
1,250,000.00
382,597.00 4,340,000.00 1,875,664.00 12,126,442.00
100,000.00 3,000,000.00
500,000.00 50,000.00

99,047,892.00 14,953,763.00
1,250,000.00 63,913.00
632,685.00 4,340,000.00 1,875,664.00 12,394,075.00
100,000.00 2,018,000.00
500,000.00 620,000.00

99,047,892.00 14,953,763.00
1,248,292.50 63,913.00 543,862.78
4,307,343.00 1,875,663.09 12,394,075.00
100,000.00 2,018,000.00
495,060.00 260,000.00

0.00 0.00 1,707.50 0.00 88,822.22 32,657.00 0.91 0.00 0.00 0.00 4,940.00 360,000.00

See Accountant's Report on Compilation ofFinancial Statements. 8

0/ Stale Ceof'fjia
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BUDGET FUND
See Accountant's Report on Compilation of Financial Statements. 9

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BUDGET FUND

For the Fiscal Year Ended June 30, 1996
Capital Outlay: New Construction Repairs and Maintenance Land Acquisition Support Wildlife Management Area Land Acquisition Shop Stock - Parks User Fee Enhancements Buoy Maintenance Watetfow1 Habitat PaWtg at State Parks and Historic Sites Grants: Land and Water ConsetVation Georgia Heritage 2000 Grants Recreation Environmental Facilities Other Contracts: Paralympic Games Technical Assistance Contract Corps ofEngineers (Cold Water Creek State Park) Georgia State Games Commission U. S. Geological Swvey for Ground Water Resources Payments to Civil War Commission Hazardous Waste Trust Fund Solid Waste Trust Fund Payments to Georgia Agricultural Exposition Authority Payments to McIntosh County Georgia Boxing Commission State Revolving Loan Grant Non-Game Wildlife Conservation and Wildlife Habitat Acquisition Parkpass Projects Flouridation Grants National Park Service Grant Mountain Park Development State Patrol Posts Repairs and Maintenance Conviction Reports Driver license Processing Highway Safety Grants Peace Officers Training 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 ofMinority Business Enterprise Student Education Enrichment Program 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 ofMedicine Grant Center for Rehabilitation Technology SREB Payments Medical Scholarships Regents Opportunity Grants

Original Appropriation

Final Budget

Actual

Variance Favorable (Unfavorable)

$

943,810.00 $

10,687,957.00 $

10,483,772.52 $

2,719,500.00

4,546,081.00

4,534,837.93

225,000.00

444,661.00

437,157.05

800,000.00

800,000.00

800,000.00

350,000.00

358,268.00

356,148.68

1,300,000.00

1,711,505.00

1,709,243.69

35,000.00

137,610.00

112,731.66

300,000.00

208,589.95

500,000.00

500,000.00

500,000.00

800,000.00 270,000.00 800,000.00

800,000.00 270,000.00 1,246,276.00 158,369.00 916,579.00

422,976.95 270,000.00 1,226,276.00 158,369.00 841,091.77

100,000.00 106,513.00 170,047.00 279,545.00 300,000.00 31,000.00 11,512,235.00 5,276,344.00 2,281,543.00 100,000.00
7,000.00

1,500,000.00 106,513.00 170,047.00 279,545.00 300,000.00 31,000.00
11,512,235.00 5,276,344.00 2,281,543.00
100,000.00 7,000.00
9,964,401.00

1,500,000.00 106,513.00 170,047.00 279,545.00 300,000.00 30,967.13
6,479,032.58 3,139,155.18 2,281,543.00
100,000.00 7,000.00
9,964,400.68

180,000.00 303,650.00 1,490,000.00 2,623,660.00 932,505.00 575,000.00 12,740,000.00

1,202,645.00 1,500,000.00
51,200.00 150,000.00 322,926.00 180,000.00 325,150.00 1,490,000.00 2,846,425.00 4,237,400.00 575,000.00 12,740,000.00

794,668.09 1,495,811.41
33,794.50 101,506.10 321,904.44 179,836.86 260,229.00 1,267,877.56 2,483,161.89 4,228,405.46 575,000.00 12,740,000.00

1,420,383,047.00 272,791,763.00

1,428,008,833.00 264,809,842.00

1,407,616,264.53 245,144,505.66

416,480,714.00 183,971,679.00 27,828,094.00
994,628.00 364,360.00 362,508.00 5,000,000.00 2,342,532.00 1,979,060.00 3,548,759.00 2,484,870.00 146,400.00 6,619,012.00 5,549,778.00 2,072,196.00 5,397,800.00 1,347,852.00 600,000.00

474,214,193.00 552,805,839.00 27,743,094.00
994,628.00 364,360.00 362,508.00 5,000,000.00 2,397,532.00 11,231,285.00 3,548,759.00 2,484,870.00 146,400.00 6,619,012.00 5,549,778.00 3,459,451.00 5,352,800.00 1,676,852.00 600,000.00

450,567,354.99 507,735,664.41 27,363,422.48
950,916.03 364,360.00 361,496.48 4,988,525.34 2,393,588.22 8,278,935.64 3,548,752.41 2,484,809.73 143,250.00 6,619,012.00 5,549,778.00 2,618,311.42 5,323,600.00 1,530,378.39 600,000.00

204,184.48 11,243.07 7,503.95 0.00 2,119.32 2,261.31 24,878.34 91,410.05 0.00
377,023.05 0.00
20,000.00 0.00
75,487.23
0.00 0.00 0.00 0.00 0.00 32.87 5,033,202.42 2,137,188.82 0.00 0.00 0.00 0.32
407,976.91 4,188.59 17,405.50
48,493.90 1,021.56 163.14
64,921.00 222,122.44 363,263.11
8,994.54 0.00 0.00
20,392,568.47 19,665,336.34
23,646,838.01 45,070,174.59
379,671.52 43,711.97 0.00 1,011.52 11,474.66 3,943.78
2,952,349.36 6.59
60.27 3,150.00
0.00 0.00 841,139.58 29,200.00 146,473.61 0.00

See Accountant's Report on Compilation of Financial Statements. 10

State of (Jeorqia
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BUDGET FUND

For the Fiscal Year Ended June 30, 1996
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 Equipment, Technology and Construction Trust Fund Capital Outlay - Georgia MilitaIy College Capital Outlay - Georgia College Georgia Research Alliance Capital Outlay - Albany State College Capital Outlay - State library and Museum Capital Outlay - Agricultural Experiment Stations County Tax OfficialstRetirement and FlCA Motor Vehicle Tags and Decals Election Expenses County Consetvation Grants 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 Hope Financial Aid - Tuition Hope Financial Aid - Books Hope Financial Aid - Fees Georgia Military College Scholarship LEPD Scholarship Teacher Scholarships Promise Scholarships Retirement System Members Floor Fund for Local Retirement Systems Personal Services - Institutions Operating Expenses - Institutions Quick Start Program Area School Program Regents Program Adult literacy Grants Job Training Partuership Act Computer Laboratories and Satellite Dishes - Adult
Literacy Capital OUtlay - Teclmical Institute Satellite Facilities Equipment Teclmical Institutes Repairs and Renovations Capital Outlay - Airport Approach Aid and
Operational Improvements Capital Outlay Airport Development Mass Transit Grants Harbor MaintenancelIntra-Coastal Waterways
Maintenance and Operations Contracts with the Georgia Rail Passenger Authority Spoilage Area Acquisition, Clearing, Preparation and
Dike Reconstruction Operating ExpenselPayments to Central State Hospital Operating ExpenselPayments to Medical College of
Georgia Regular Operating Expenses for Projects and Insurance

Original Appropriation

$

200,000.00 $

1,034,952.00

219,372.00

14,227,443.00 18,000,000.00 3,500,000.00
300,000.00 28,917,000.00
3,639,611.00

1,500,000.00 3,358,795.00 6,458,350.00
700,000.00 400,000.00 4,076,000.00 53,429,520.00 5,003,940.00
38,000.00 70,000.00 100,000.00 680,000.00 390,000.00 52,195,950.00 14,417,200.00 7,906,850.00 336,000.00 100,000.00 10,000,000.00 3,000,000.00 3,650,000.00 425,000.00 114,178,595.00 22,447,798.00 6,544,505.00 29,779,795.00 2,957,857.00 17,685,945.00

1,000,000.00 31,363,460.00 6,885,253.00

1,024,100.00 1,267,500.00 14,210,006.00
765,000.00 105,000.00

18,007,792.00
7,279,376.00 627,000.00

Final Budget
200,000.00 $ 1,034,952.00
219,372.00
14,227,443.00 18,085,312.00 3,500,000.00
300,000.00 27,494,000.00
3,639,611.00 1,500,000.00
0.00 3,358,795.00 10,349,350.00
965,000.00 304,000.00 4,076,000.00 61,211,990.00 5,003,940.00
78,000.00 312,500.00 100,000.00 680,000.00 390,000.00 73,821,744.00 22,296,240.00 14,976,198.00 336,000.00 198,000.00 10,000,000.00 3,000,000.00 3,650,000.00 425,000.00 124,704,665.00 50,509,235.00 9,215,688.00 30,227,285.00 2,926,002.00 21,276,859.00 8,937,175.00
1,000,000.00 32,373,460.00
6,885,253.00 5,533,318.00
1,024,100.00 1,267,500.00 21,615,083.40
765,000.00 105,000.00
10,636,775.11 18,273,337.00
7,279,376.00 627,000.00

Actual
200,000.00 $ 1,034,952.00
219,372.00
14,227,443.00 17,778,129.15 3,500,000.00
300,000.00 42,406,175.44 16,074,170.60
0.00 0.00 3,358,795.00 10,349,333.24 889,098.49 301,536.23 3,292,641.00 59,835,159.04 3,739,557.00 78,000.00 312,500.00 100,000.00 680,000.00 0.00 63,232,907.53 25,914,744.73 11,949,721.44 66,585.95 162,843.00 10,000,000.00 436,184.00 3,320,829.80 345,785.66 120,831,336.82 43,515,913.91 9,155,274.11 29,186,316.76 2,887,129.48 20,530,884.37 6,260,183.87
999,836.97 32,098,459.96
6,886,707.36 5,533,317.12
1,024,100.00 1,267,500.00 14,752,439.75
764,999.78 105,000.00
3,526,361.00 18,273,336.17
7,279,376.00 624,967.84

Variance Favorable (Unfavorable)
0.00 0.00 0.00
0.00 307,182.85
0.00 0.00 (14,912,175.44) (12,434,559.60) 1,500,000.00 0.00 0.00 16.76 75,901.51 2,463.77 783,359.00 1,376,830.96 1,264,383.00 0.00 0.00 0.00 0.00 390,000.00 10,588,836.47 (3,618,504.73) 3,026,476.56 269,414.05 35,157.00 0.00 2,563,816.00 329,170.20 79,214.34 3,873,328.18 6,993,321.09 60,413.89 1,040,968.24 38,872.52 745,974.63 2,676,991.13
163.D3 275,000.04
(1,454.36) 0.88
0.00 0.00 6,862,643.65
0.22 0.00
7,110,414.11 0.83
0.00 2,032.16

Total Expenditures Excess ofFunds Available over Expenditures

$ 18,181,635,171.00 $ 22,343,876,480.73 $ 19,331,632,684.17 $ 3,012,243,796.56 $ 1,499,013,772.76 $ 1,499,013,772.76

See Accountant's Report on Compilation ofFinancial Statements.
11

State ot Georgia
STATEMENT OF FUNDS AVAILABLE AND TRANSFERS GENERAL FUND (STATUTORY BASIS)
For the Fiscal Year Ended June 30, 1996
Funds Available
Cash Receipts: Taxes Income
General Sales Selective Sales
Motor Fuel Alcoholic Beverages Cigars/Cigarettes 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 Indigent Care Trust Fund Lottery Proceeds and Interest Other
Total Cash Receipts
Carry-Over from Prior Year: Transfer from Reserved Fund Balance Appropriation to Department of Transportation Lottery for Education Midyear Adjustment Reserve Old State Debt Revenue Shortfall Reserve
Total Carry-Over from Prior Year
Total Funds Available
Transfers
Legislative Appropriation to Spending Units for Fiscal Year Ended June 30 Less: Current Year Funds Lapsed Less: Unreserved Fund Balance (Surplus) Lapsed
Net Transfers
Excess of Funds Available over Transfers
See Accountant's Report on Compilation of Financial Statements. 12

Totals

(Memorandum Only)

Year Ended

June 30, 1996

June 30, 1995

$

4,924,949,297.45 $

4,477,258,031.05

3,951,386,618.77

3,639,255,846.74

391,550,565.55 121,702,378.57 91,248,012.45 196,508,650.31 66,538,070.93 33,091,530.08 23,722,938.48 50,139,550.61

379,119,386.24 114,681,538.34
86,176,719.66 187,190,135.77 73,607,281.74 31,106,689.01 21,931,917.73 21,273,578.58

43,794,187.86 259,798,224.81

45,984,902.87 251,430,954.07

37,199.40 138,899,910.37 25,258,217.98 98,603,357.63
6,291,975.48 3,017.42
9,082,163.07 23,980,995.97

72,447.28 142,321,198.99 26,127,196.82 90,475,427.13
5,651,839.18 6,153.82
8,282,629.82 18,277,697.68

162,177,246.00 558,473,886.68
664,676.41
11,177,902,672.28 $

163,033,326.00 514,881,260.08
1,878,481.26
10,300,024,639.86

$

35,197,508.73 $

187,735,115.08

96,256,584.75

26,980.00

288,769,754.24

$ - - - - -6-07',-98-5,'9-42-.8-0- $

$

11,785,888,615.08 $

---"----'--'----

2,374,683.63 139,641,000.77 89,065,158.09
26,980.00 249,484,896.33
480,592,718.82
10,780,617,358.68

$ 10,996,270,373.00 $ 10,259,884,637.00

(13,442,136.50)

(15,879,495.37)

(108,804,284.48)

(79,595,373.90)

$

10,874,023,952.02 $ 10,164,409,767.73

$

911,864,663.06 $

616,207,590.95

01 Stale C/eorqia
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES DEBT SERVICE FUND (STATUTORY BASIS)
See Accountant's Report on Compilation of Financial Statements. 13

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NOTES TO THE FINANCIAL STATEMENTS

(This page intentionally left blank)

Slale of (jeor'}ia
NOTES TO THE FINANCIAL STATEMENTS

June 30, 1996
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 1995-1996. Also included in the reporting entity are organizations to which prior year appropriations are due and/or from which prior year appropriations or other funds 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 fmancial 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 1995-1996.
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 defmed by generally accepted accounting principles.
Debt Service Fund (Statutory Basis) - The fund used to account for the accumulation of resources for, and the payment of, general obligation bond debt principal, interest and related costs. The unretired principal balance of general obligation bond issues is also reported in this fund, as is an "amount to be provided" (from future appropriations) for retirement of bond principal. This is not a Debt Service Fund as defined by generally accepted accounting principles.
Note 3. Basis of Accounting
The State of Georgia maintains its Budget Fund and its Debt Service Fund in accordance with the modified accrual basis

of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (Le., 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 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 1995-1996.
Note 5. Reserved Fund Balances General Fund
Midyear Adjustment and Revenue Shortfall Reserves - The Midyear Adjustment and Revenue Shortfall Reserves are calculated based on amounts remitted by State organizations to the Office of Treasury and Fiscal Services during the fiscal year. The amount on which these reserves are based may be reconciled to Total Cash Receipts on the "Statement of Funds Available and Transfers - General Fund (Statutory Basis)" as follows:

Selected information - substantially all disclosures required by generally accepted accounting principles are not included. 17

NOTES TO THE FINANCIAL STATEMENTS

June 30. 1996
Note 5. Reserved Fund Balances General Fund (continued)

Total Cash Receipts
Add: Prior Year Unremitted Balances
Less: Current Year Unremitted Balances
Less: Indigent Care Trust Fund Contributions
Less: Lottery Proceeds and Interest
Less: Intergoverrunental Funds Transmitted Directly to Office of Treasury and Fiscal Servi"ces
Net Revenue Collections (Basis for Reserves)

$ 11,177,902,672.28 2,251,542.48
(13,281,423.78) (162,177,246.00) (558,473,886.68)
<37.199.40) $ 10446184,458.90

Midyear Adjustment Reserve - The Official Code of Georgia Annotated Section 45-12-93(b) 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, 1996, the reserved fund balance for the Midyear Adjustment Reserve was $104,461,844.59.
Revenue Shortfall Reserve - The Official Code of Georgia Annotated Section 45-12-93(a) 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, 1996, the reserved fund balance for the Revenue Shortfall Reserve was $313,385,533.77.
Lottery for Education - The reserved fund balance for the Lottery for Education in the amount of$278,366,0 14.96 was determined as provided by the Official Code of Georgia Annotated Section 50-27-13 as follows:

Reserved Fund Balance July 1, 1995 Additions:
Lottery Revenue Collections Interest Earned Prior Year Surplus
Deductions: Appropriations - Fiscal Year 1996
Reserved Fund Balance JiJne 30, 1996

$ 187,735,115.08
543,233,898.00 15,239,988.68 7739754.20
$ 753,948,755.96
475.582 741.00 $ 278,366014.96

The Official Code of Georgia Annotated Section 50-2713(b)(3) requires that within the funds held for credit to the Lottery for Education account, a Scholarship Shortfall Reserve subaccount shall be established and calculated as follows: "An amount equal to 10 percent of the total amount of lottery proceeds disbursed during the preceding fiscal year in the form of scholarships and grants for higher education shall be deposited from lottery proceeds each year until such amount equals 50 percent of such sum. Thereafter, only an amount necessary to maintain the scholarship shortfall reserve subaccount in an amount equal to 50 percent of the amount of lottery proceeds disbursed during the preceding fiscal year shall be deposited into the subaccount." In addition to the amount calculated for the Scholarship Shortfall Reserve as described above, the Governor requested the transfer of an additional $67,746,383.08 in order to prefund this reserve at 50 percent of the estimated 1997 expenditure level.
In addition to this subaccount, the Official Code of Georgia Annotated Section 50-27-13(b)(4) requires that within the funds held for credit to the Lottery for Education account, a Shortfall Reserve subaccount shall be maintained and shall be calculated as follows: "The amount of the shortfall reserve subaccount shall be equal to 10 percent of the total amount of lottery proceeds deposited into the Lottery for Education Account for the preceding fiscal year."

Selected infomlation - substantially all disclosures required by generally accepted accounting principles are not included. 18

State of (/eorqia
NOTES TO THE FINANCIAL STATEMENTS

June 30, 1996
Note 5. Reserved Fund Balances General Fund (continued)

At June 30, 1996, the Lottery for Education Reserved Fund Balance is summarized as follows:

Scholarship Shortfall Reserve Subaccount Shortfall Reserve Subaccount Unrestricted Lottery for Education Fund Balance

$ 77,718,586.00 50,306,301.60 150,341.127.36
$ 278.366,014.96

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, 1996, The State organizations with balances at June 30, 1996, are as follows:

Administrative Services, Department of Agriculture, Department of Audits and Accounts, Department of Governor, Office of the Human Resources, Department of Insurance, Department of Investigation, Georgia Bureau of Judicial Branch Labor, Department of Medical Assistance, Department of Natural Resources, Department of Public Service Commission Revenue, Department of Secretary of State Student Finance Commission, Georgia

$ 435,375.75 95,750.84 5,567.53 50.00 40,440.00
3,435,269.66 146,039.79 58,125.10 95.03 392.60 360.00 31,145.60
9,024,948.56 3,321.06 4542.26
$ 13,281423.78

Old State Debt - All "General State Bonds" of the State of Georgia are past due, but have not been presented for redemption. This obligation includes both principal and interest and will be liquidated if and when the past due outstanding bonds and coupons are presented.

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. Comparative Data
Comparative total data for the prior year have been presented in selected sections of the accompanying [mancial statements in order to provide an understanding of the changes in the State's financial position and operations. Comparative totals have not been included on statements where their inclusion would not provide enhanced understanding of the State's financial position and operations or would cause the statements to be unduly complex and difficult to understand. Also, certain amounts presented in the prior year column have been reclassified in order to be consistent with the current year's presentation.

Note 8. Debt Service Requirements to Maturity

Annual debt service requirements to maturity for general obligation bonds are as follows:

Fiscal Year Ending June 30

Principal

Interest

Total

1997

$ 274,330,000.00 $ 271,457,556.25 $ 545,787,556.25

1998

284,690,000.00

254,057,437.50

538,747,437.50

1999

286,605,000.00

236,370,858.75

522,975,858.75

2000

285,405,000.00

218,737,551.25

504,142,551.25

2001

226,710,000.00

202,757,873.75

429,467,873.75

Thereafter

3,297.820,000.00

1216,934518.13

4.514,754518.13

$ 4,655.560,000.00 $ 2,400,315,795.63 $ 7,055875795.63

Selected infonnation - substantially all disclosures required by generally accepted accounting principles are not included. 19

State of (}eorlJ.ia
NOTES TO THE FINANCIAL STATEMENTS

June 30, 1996
Note 9. Appropriation of Lottery Proceeds - Budget Fund
In accordance with the Official Code of Georgia Annotated Section 50-27-13, the General Assembly appropriates an amount from the Lottery for Education Account by reference to "Lottery Proceeds." All appropriations of lottery proceeds to particular appropriation units are made in separate sections entitled, identified, administered, and accounted for separately as distinct appropriation units for "Lottery Proceeds." It is the intent ofthe General Assembly that appropriations from the Lottery for Education Account shall be for educational purposes and projects only.
Appropriations for educational purposes and programs not committed during the fiscal year lapse to the General Fund in the subsequent fiscal year and are credited to the Lottery for Education Account maintained by the Office ofTreasury and Fiscal Services. Appropriations not committed are available for appropriation in subsequent fiscal years.
The "Combined Balance Sheet (Statutory Basis) - All Funds" reflects segregated fund balances for Colleges and Universities - Lottery for Education in the amount of $4,814,692.29, and for Reserved - Lottery for Education in the amount of $11,000,000.00. These amounts represent Lottery Proceeds appropriations which were committed at June 30, 1996 to the completion and/or initiation of educational projects and programs. Appropriations of Lottery Proceeds which were not committed for educational

purposes and programs and which are available for reappropriation in subsequent years totaled $9,736,898.27 and are reflected as Unreserved - Designated - Surplus Lottery for Education on the "Combined Balance Sheet (Statutory Basis) - All Funds."
Note 10. Other Financial Notes
Regents oj the University System oj Georgia, Board oj 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) research universities, two (2) regional universities, thirteen (13) State university/colleges, fifteen (15) associate degree 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 oj - 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 twenty-nine (29) 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.

Selected information substantially all disclosures required by generally accepted accounting principles are not included.
20

FINDINGS AND IMPROPER OR QUESTIONED COSTS

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FINDINGS AND IMPROPER OR QUESTIONED COSTS

For the Fiscal Year Ended June 30. 1996
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 defined in the Amended Appropriations Act are not included in this listing.

Administrative Services, Department of "B" Georgia Building Authority Utilities Facilities Renovations and Repairs

$

195.00

$

208,394.00

Agriculture, Department of "B" Georgia Agrirama Development Authority Capital Outlay

$

3,524.34

Education, Department of "A" Department of Education Non-QBE Grants: Retirement (H.B. 272 and RB. 1321)

$

135,226.18

Insurance, Department of Regular Operating Expenses

$

40,627.91

Judicial Branch Prosecuting Attorney's Council Council of Superior Court Judges Judicial Administrative Districts Georgia Magistrate Courts Training Council Georgia Municipal Courts Training Council Payment to Council of Magistrate Court Judges Payment to Council of Probate Court Judges Payment to Council of State Court Judges

$

877,941.44

$

13,136.31

$

345,601.30

$

53,630.33

$

61,214.19

$

349.06

$

23,790.60

$

39,339.21

Medical Assistance, Department of "A" Medicaid Services
Regular Operating Expenses

$

195,232.53

Regents of the University System of Georgia, Board of "B" Regents Central Office and Other Organized Activities Capital Outlay

$ 8,779,141.41

"C" Georgia Public Telecommunications Commission Capital Outlay Operating Expenses

$ 25,269,093.63 $ 4,926,857.86

"D" Lottery for Education Georgia Research Alliance Capital Outlay - Albany State College

$ 14,912,175.44 $ 12,434,559.60

23

State of (/eorflia
FINDINGS AND IMPROPER OR QUESTIONED COSTS

For the Fiscal Year Ended June 30, 1996
Revenue, Department of Per Diem, Fees and Contracts
Student Finance Commission, Georgia "A" Student Finance Commission
Equipment Telecommunications
"B" Lottery for Education Hope Financial Aid - Books
Technical and Adult Education, Department of "B" Lottery for Educati.on
Equipment - Technical Institutes

$

44,649.30

$

1,374.41

$

82,249.72

$ 3,618,504.73

$

1,454.36

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. These conditions existed in the following State organizations:

Administrative Services, Department of

Public Telecommunications Commission, Georgia

Agricultural Exposition Authority, Georgia Corrections, Department of

Regents ofthe University System of Georgia, Board of
Colleges and Universities

Education, Department of Governor, Office of the Human Resources, Department of

Technical and Adult Education, Department of Technical Institutes
Transportation, Department of

Medical Assistance, Department of

Federal Assistance - Compliance Disclosures
Audits and reviews conducted in accordance with the Single Audit Act of 1984 and OMB Circular A-128 identified instances of noncompliance and deficiencies in the internal control structure relative to the administration of Federal fmancial assistance programs. These preliminary fmdings cover a wide range of categories including property management, allowable costs, eligibility determinations, monitoring efforts, cash management, audit distribution/resolution, reporting and certain national policy issues. Findings applicable to these instances of noncompliance and deficiencies in administrative and accounting controls relative to Federal fmancial assistance will be disclosed in the individual reports of the following State organizations:

24

01 State (feortjia
FINDINGS AND IMPROPER OR QUESTIONED COSTS

For the Fiscal Year Ended June 30, 1996 Administrative Services, Department of Children and Youth Services, Department of Community Affairs, Department of Education, Department of Governor, Office of the Human Resources, Department of Labor, Department of

Medical Assistance, Department of
Regents of the University System of Georgia, Board of Colleges and Universities
Revenue, Department of
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 [mdings noted in such reports:
EDUCATION, DEPARTMENT OF
COMPLIANCE WITH LAWS AND REGULAnONS Instructions to Boards of Education Not Consistent With the Official Code of Georgia Annotated
The report for the year ended June 30, 1994, noted that the Department of Education issued written instructions for the 1993 and 1994 fiscal years to boards of education regarding expenditure requirements relative to Staff Development - Cost of Instruction (CIS) and Professional Development Stipend (PDS) funds that were not consistent w'ith the Official Code of Georgia Annotated (OCGA) Section 20-2-182.
The guidance provided in the above referenced memorandums has resulted in the various boards of education inappropriately expending PDS funds of approximately $2,114,000.00 and $4,315,000.00 for the fiscal years ending 1993 and 1994, respectively.
As of June 30, 1996, the Department of Education had adjusted the affected boards of education local fair share for the fiscal year 1993 amount. The Department has not requested refunds for $4,315,000.00 from affected boards of education for fiscal year 1994. The Department should develop procedures whereby instructions given to subrecipients are consistent with laws and regulations. The Department of Education should request appropriate refunds from affected boards of education.

25

FINDINGS AND IMPROPER OR QUESTIONED COSTS
For the Fiscal Year Ended June 30, 1996
REVENUE, DEPARTMENT OF
REVENUES/RECEIVABLES/RECEIPTS GENERAL LEDGER Deficiencies in the State Revenue Collections Fund (Overall)
For the year under review, our examination included a review of the internal accounting controls and accounting procedures utilized by the Department of Revenue in maintaining their State Revenue Collections Fund. Our examination included procedures to provide reasonable assurance that revenue collections received by the Department through either the Mail Cash System (manual deposits by the Department) or the Electronic Funds Transfer Maintenance Unit (electronic fund transfers from taxpayers) were adequately accounted for by the Department's general ledger system maintained by the Central Accounting unit and were properly recorded in the subsidiary ledger and associated records maintained by the individual tax units and divisions. Our procedures also included a reconciliation of the revenue collections received and subsequently transferred by the Department to the Office of Treasury and Fiscal Services (OTFS), which acts as the State treasury. The following deficiencies and inappropriate accounting practices were found to exist:
1. The general ledger system consists of the "Revenue Ledger" and the "Refund Ledger." These ledgers do not provide for dual-entry accounting for the purpose of recognizing receipts and disbursements. Dual-entry bookkeeping is the cornerstone of any accounting system and provides a mechanism to ensure the proper balancing of a general ledger accounting system. Failure to provide for dual-entry accounting prevents the Department from producing a "balanced" general ledger for audit.
The general ledger system should be redesigned to provide dual-entry accounting for the purpose of recognizing receipts and disbursements.
2. The general ledger system did not include separate accounts to identify each type of revenue reported to and recorded by OTFS; nor did the system contain unique identifying numbers (transmittal numbers/deposit numbers) for all revenue amounts recorded within the general ledger system. These deficiencies result in extensive time and effort being required to reconcile the financial activity between the Department and OTFS.
The general ledger system should be updated to contain the transmittal number and deposit number for each receipt transmitted to and refund requisitioned from OTFS. In addition, the chart of accounts should be expanded to contain a separate account for each revenue type reported to OTFS.
3. The Central Accounting Unit does not have procedures in place to ensure that necessary corrections to bank deposits are reported to the individual tax units and divisions. The failure to fully communicate known adjustments to responsible persons within the Department can result in inaccurate financial records and possible fmancialloss to the State.
The Central Accounting Unit should develop and implement procedures to ensure that all adjustments are communicated to the individual tax unit and division responsible for maintaining applicable subsidiary ledgers and associated records.
4. The Department does not have adequate controls over unprocessed documents relating to tax returns and various registration applications, and the checks associated with these documents. Unprocessed documents occur when certain missing or incorrect information is discovered in the Mail Cash System. At that time, the documents and attached checks are physically removed from the Mail Cash System and transferred to the appropriate tax unit or division for investigation. There are no logout or login procedures for these unprocessed documents. Without adequate control procedures, the unprocessed documents and attachments could be lost or misplaced without knowledge of the Department and result in monetary loss to the State.
26

FINDINGS AND IMPROPER OR QUESTIONED COSTS
For the Fiscal Year Ended June 30, 1996
The Department should develop and implement procedures to ensure that all documents are logged when leaving or returning from the Mail Cash System and the individual tax units or divisions. This log should be monitored and periodically reconciled by someone independent of the individuals maintaining the log and any differences should be investigated and resolved in a timely manner,
5. The Department has not established an internal control system whereby the subsidiary ledgers and associated records properly "roll-up" into the general ledger. As a result, the general ledger system and the subsidiary ledger system operate independently of each other and are not reconciled periodically. In addition, there are no consistent cutoff dates established between the two sets of records. A well designed accounting system provides for general ledger control over subsidiary ledgers and records and provides for a linkage between the general and subsidiary records. The lack of controls which ensure a prompt reconciliation of the general ledger and subsidiary records has resulted in the Department's accounting records in individual tax units and divisions being inconsistent, and in certain instances being unreconcilable, with the general ledger.
The Department should establish policies and procedures that will establish managerial control for the Central Accounting Unit over the subsidiary ledger and associated records through use of an integrated general and subsidiary ledger system. In addition, consistent cutoff dates should be established between the two systems and all subsidiary ledgers and associated records should be reconciled to the general ledger on a monthly basis.
The deficiencies noted above are a result of the Department' failure to provide for a comprehensive, modem accounting system coupled with strong, clear lines of authority and internal controls. The Department should carefully evaluate each of these deficiencies and take appropriate action to resolve these matters.
REVENUESIRECEIVABLESIRECEIPTS GENERAL LEDGER Deficiencies in the Income Tax Division Subsidiary Records
For the year under review, our examination included a review of the internal accounting controls and accounting procedures utilized by the Income Tax Division (Division) ofthe Department of Revenue for maintaining subsidiary ledgers and associated records. This review revealed deficiencies in the maintenance of subsidiary records by the Division as follows:
1. The Division does not adequately track data received from both companies and individuals concerning taxpayer wages, income tax withholdings or estimated payments of Georgia income tax. Only limited work in regard to individual confirmation of Form W-2 information is performed by the Department.
As a result of this deficiency, the Division cannot ensure, in all cases, that the withholding amount claimed by the taxpayer on the annual tax return is accurate or that known taxable income is reported as income. This condition resulted due to the Department's failure to design and implement needed procedures, programs or systems.
The Department should design and implement a system that will provide for the systematic reconciliation of income and withholding data received from employers and individuals with Form W-2 and other documents filed with year end individual tax returns.
2. Tax examiners of the Individual Income Tax Unit and the Withholding Unit of the Division are responsible for amending tax returns when errors and processing problems are identified as returns are being processed by the Division. Amendment of the returns involves the tax examiner submitting adjustments for such items as taxes due and assessment or abatement of interest and penalty amounts. The Division does not have the necessary controls in place to ensure that all adjustments are processed in a timely manner, are reviewed and approved by supervisory personnel, and are documented by adequate supporting documentation.
27

State of(jeorgia
FINDINGS AND IMPROPER OR QUESTIONED COSTS
For the Fiscal Year Ended June 30, 1996
The failure to process and adequately document adjustments ina timely manner could lead to inaccurate fmancial records. The lack of timely processing, adequate documentation, and supervisory review and approval for adjustments is the result of the Department not having adequate policies and procedures in place over the adjustment process.
The Department should implement enhancements to the computer system to produce an automated aging report of all returns in process and provide for regular management review of the report to assure that adjustments are made on a timely basis. In addition, the Department should ensure that all adjustments are supported by adequate documentation along with supervisory review and approval.
3. The Department uses a batch system to identify and categorize taxes received as the various tax documents flow through the individual tax units and divisions of the Department. The Withholding Unit of the Division relies on a manual log book to ensure that all batches are accounted for within the processing cycle. The accuracy of controlling this voluminous activity relies only on a manual review of this log book by the division's management. Also, when the Withholding Unit computer system's capacity reaches more than 92%, a "purge" program is run. The report that is generated by the purge program is used by the Withholding Unit to manually identify batches that have not completed that processing cycle and to initiate a purge of all completed batches. Within 180 days, if a batch is not acknowledged as either complete or incomplete, the batch is purged whether it is complete or not. An adequate system of accounting controls would ensure that all batches are processed by the system prior to purging.
Due to the voluminous activity ofthe Withholding Unit, the manual process of identifying incomplete batches is tedious and subject to possible error. Without adequate control ofthe batches, there is a risk that batches will not be processed by the system or batches may be inadvertently purged before being processed resulting in erroneous financial records and a misstatement of income. This condition resulted due to the Department's failure to design and implement needed automated procedures to prevent these deficiencies.
The Department should modify the Withholding Unit's computer system to ensure that all batches are accounted for and processed. The system controls should be improved to automatically identify any unprocessed batches. In addition, periodic reports should be produced and reviewed to identify any outstanding or missing batches and ensure they are properly processed.
EXPENDITURESILIABILITIESIDISBURSEMENTS GENERAL LEDGER Deficiencies in the Sales Tax Division Subsidiary Records
For the year under review, our examination included a review of the internal accounting controls and accounting procedures utilized by the Sales Tax Division (Division) of the Department of Revenue for maintaining subsidiary ledgers and associated sales tax records. This review revealed deficiencies in the maintenance of subsidiary records by the Division as follows:
I. The Department has not established a consistent monthly cutoff date for the processing of sales tax returns for the purpose of remitting sales tax collected on behalf of local governments to the local governments. A well controlled accounting system should have established cutoff dates for accounting and reconciliation purposes. This system should provide for twelve equal accounting periods and for a process that is consistent with enabling legislation.
The failure to have a consistent monthly cutoff date for the processing of sales tax returns has contributed to inconsistent amounts being disbursed to local governments.
The Department should establish a consistent monthly cutoff date for the purpose of processing sales tax returns and remitting amounts due the local governments.
28

FINDINGS AND IMPROPER OR QUESTIONED COSTS
For the Fiscal Year Ended June 30, 1996 2. With the implementation of the Centralized Taxpayer Accounting System (CTA) in march 1995, the accounting for
electronic funds transfers (EFT) for sales tax remittances became an automated process where EFT's are interfaced directly to the CTA system database. A record of each EFT remains on the CTA database until the corresponding sales tax return is received and processed into the sales tax system whereby it is interfaced with CTA. The interface process between CTA and the sales tax system was designed to match the EFT with the sales tax return information and update the data on the sales tax system in order to be included when the sales tax distribution program was run monthly. The sales tax distribution program is designed to accumulate sales tax amounts collected for local governments from all sales tax returns processed for that month for the purpose of distributing those collections to the local governments. During the fIrst several months after CTA went online, the process did not accurately match the EFT's with the sales tax return information in the sales tax system. As a result, the unmatched fIles remained within the CTA database and were not included as part of the sales tax distribution program which resulted in a signifIcant backlog of unprocessed sales tax returns. The problems with the sales tax distribution system were further compounded by an apparent under staffIng within the Sales Tax Processing Unit. Because ofthe problems discussed above, the Division implemented a system of estimating the payments to the local governments in order to maintain a constant flow of funds to the local governments. Once the system's interface problems were corrected, management returned to using the sales tax distribution system to determine the payments due to the local governments. Due to the failure of the sales tax distribution system to provide accurate distribution information for the local governments, payments were made to local governments that were not supported by processed sales tax returns for those local governments. An adequate system of internal controls requires that EFT receipts be matched with their corresponding sales tax return data and promptly included as part of the sales tax distribution system. As a result of these defIciencies, the Division could not provide monthly sales tax distribution reports for the State and local governments that could be reconciled to the monthly sales tax returns processed by the Division for fiscal year 1996. The causes of the defIciencies can be attributed to the lack of adequate testing of the CTA system prior to its implementation in March of 1995, the fact that adequate policies and procedures were not in place to identify and resolve unmatched sales tax EFT receipts, and the lack of suffIcient staff to process the backlog of sales tax returns in a timely manner. The Department should design and implement policies and procedures to promptly identify unmatched sales tax receipts with the sales tax returns. All programs and applications being put in place should be thoroughly tested prior to their full implementation. In addition, the staff size of the Sales Tax Processing Unit should be reviewed and an assessment made as to whether the Unit is suffIciently staffed to process sales tax returns in a timely manner.
29

(This page intentionally left blank)

DETAIL STATEMENTS

4e State of orqia
COMBINING BALANCE SHEET (STATUTORY BASIS) BUDGET FUND
June 30, 1996

Legislative Branch

Judicial Branch

Assets
Cash and Cash Equivalents Investments Accounts Receivable
State Appropriation Federal Financial Assistance Other Prepaid Expenditures Inventories Other Assets
Total Assets
Liabilities and Fund Balances
Liabilities: Contracts Payable Grants Payable Accrued Payroll Payroll Withholdings Accounts Payable Benefits Payable Deferred Revenue Funds Held for Others Incurred But Not Reported Claims Health Claim Expense Other Liabilities
Total Liabilities
Fund Balances: Colleges and Universities Regular Lottery for Education Reserved Lottery for Education Motor Fuel Tax Funds Guaranteed Revenue Debt Common Reserve Fund Federal Financial Assistance Inventories Distance Learning and Telemedicine Health Insurance Claims Medicaid Reserves Underground Storage Trust Fund Other Reserves Unreserved Undesignated Designated Surplus Regular Lottery for Education
Total Fund Balances
Total Liabilities and Fund Balances

Total

General Assembly of Georgia

Audits and Accounts, Department of

Judicial Branch

$

303,832,693.58 $

19,552,073.32

1,492,780,815.78 1,353,655,176.01
922,969,565.93 119,598,425.75 54,448,982.09
12,961,150.89

$

4,279,798,883.35 $

61,718.22 $ 5,212,756.31
5,274,474.53 $

213,174.81 $

2,231,149.71

206,569.69

1,559,422.52 484,101.71 57,763.13 21,408.50

419,744.50 $

4,353,845.57

$

1,454,503,161.39 $

153,298,520.25

12,500,182.D4

9,132,270.77

560,888,133.11

9,558,732.98

59,392,574.77

12,540.04

137,489,000.00 21,344,969.97

$

2,418,120,085.32 $

$ 73,503.26

$
9,670.00 136,217.60 165,034.12

500.54 214.62 1,800,804.30

73,503.26 $

310,921.72 $

1,801,519.46

$

219,120,743.50 $

$

4,814,692.29

11,000,000.00 919,899,588.26
19,029,945.00 32,745,804.57 36,779,435.47 30,265,406.48 125,899,773.10 145,152,260.61 24,997,467.30 133,979,663.82

2,464,060.27

1,339,123.15

146,917,996.21 9,736,898.27

$

1,861,678,798.03 $

$

4,279,798,883.35 $

2,736,911.00 5,200,971.27 $ 5,274,474.53 $

$

2,207,440.76

108,822.78

344,885.35

108,822.78 $ 419,744.50 $

2,552,326.11 4,353,845.57

See Accountant's Report on Compilation of Financial Statements. 32

Executive Branch

Administrative Services, Department of

Administrative

Services,

Building

Department of

Authority, Georgia

Removal of Hazardous Materials, Agency for

Agriculture, Department of

Agrirama

Agriculture,

Development

Department of

Authority, Georgia

Banking and Finance,
Department of

$

46,033,584.43 $

9,526,397.00 $

1,167,809.77 27,403,696.14
3,795,249.34

5,954,988.00 7,108.00
430,667.00

374,336.93 $

471,476.34 $

160,464.62 58,053.09

353,777.54 728,745.35 2,018,585.17

51,309.39 $

486,462.15

49,741.31

7,464.48

$

78,400,339.68 $

15,919,160.00 $

592,854.64 $

3,572,584.40 $

101,050.70 $

493,926.63

$

10,393,644.54 $

11,975.08 1,422.46
29,825,840.42

4,657,815.00 $ 78,933.00
3,118,480.00 543,806.00

22,509.00 $

$

511,936.22

1,858.75 2,706,909.48

$

40,232,882.50 $

1,321,301.00 9,720,335.00 $

534,445.22 $

2,708,768.23 $

$

$

$

$

$

$ 1,773.74 7,664.05
9,437.79 $ $

242.50 2_42_._50'-

3,795,249.34 30,265,406.48

58,053.09

201,997.86

49,741.31

1,753,554.86

5,554,179.00 644,646.00

2,353,246.50

$

38,167,457.18 $

6,198,825.00 $

$

78,400,339.68 $

15,919,160.00 $

50,000.00

356.33

611,818.31

58,409.42 $ 592,854.64 $

863,816.17 $ 3,572,584.40 $

13,559.67 28,311.93
91,612.91 $ 101,050.70 $

493,684.13 493,684.13 493,926.63

33

Stale o/4eorCjia
COMBINING BALANCE SHEET (STATUTORY BASIS) BUDGET FUND
June 30, 1996

Assets
Cash and Cash Equivalents Investments Accounts Receivable
State Appropriation Federal Financial Assistance Other Prepaid Expenditures Inventories Other Assets
Total Assets
Liabilities and Fund Balances
Liabilities: Contracts Payable Grants Payable Accrued Payroll Payroll Withholdings Accounts Payable Benefits Payable Deferred Revenue Funds Held for Others Incurred But Not Reported Claims Health Claim Expense Other Liabilities
Total Liabilities
Fund Balances: Colleges and Universities Regular Lottery for Education Reserved Lottery for Education Motor Fuel Tax Funds Guaranteed Revenue Debt Common Reserve Fund Federal Financial Assistance Inventories Distance Learning and Telemedicine Health Insurance Claims Medicaid Reserves Underground Storage Trust Fund Other Reserves Unreserved Undesignated Designated Surplus Regular Lottery for Education
Total Fund Balances
Total Liabilities and Fund Balances

Children and Youth Services, Department of

Community Affairs, Department of

Corrections, Department of

Administration,

Pardons and

Institutions and

Paroles, State

Probation

Board of

$

(5,117,644.78) $

(339,150.71) $

(2,531,606.93) $

380,552.15

12,891,744.34 1,402,465.69 3,302,073.87
804,448.24

11,095,535.01 106,963,923.99
144,661.45

38,321,941.50 514,345.33
5,899,504.91
17,944,982.75

1,114,749.93 115,356.17 31,875.40

$

13,283,087.36 $ 117,864,969.74 $

60,149,167.56 $

1,642,533.65

$

5,154,498.13 $ 117,212,727.45 $

$

4,754.05 5,328,125.66
18,725.18

173.71 226,759.81

75,101.45 496,619.43 21,298,470.95

201,458.11 1,378,761.50

$

10,506,103.02 $ 117,439,660.97 $

21,870,191.83 $

1,580,219.61

$

$

$

$

14,738.10 799,912.91

2, 704.23

753,658.14 17,944,982.75

1,124,481.85

62,205.79

9,649,650.67

2,848.13

837,851.48

360,398.75

9,930,684.17

$

2,776,984.34 $

425,308.77 $

38,278,975.73 $

$

13,283,087.36 $ 117,864,969.74 $

60,149,167.56 $

59,465.91 62,314.04 1,642,533.65

See Accountant's Report on Compilation of Financial Statements. 34

Executive Branch

Defense, Department of

Education, Department of

Education,

Lottery for

Department of

Education

Employees' Retirement
System

Forestry Commission,
Georgia

Investigation, Georgia Bureau of

$

2,651,622.14 $

(1,771,763.36) $

294,898.44 $

45,389.87 1,378,416.36
36,229.28

22,856,499.86 81,214,330.86 8,610,220.78
993,910.39

58,557,670.45

25,696.00 $

(335,814.47) $

1,851,853.28

90,951.14

2,858,992.11 1,774,593.13
247,986.41
594,756.88

1,557,320.24 728,512.50 61,678.19
512,659.83

$

4,111,657.65 $ 111,903,198.53 $

58,852,568.89 $

116,647.14 $

5,140,514.06 $

4,712,024.04

$

3,071,778.69 $ 107,897,202.73 $

53,551,138.28 $

116,447.14 $

3,899,870.97 $ _ _""3,:=29;.:5",,,0:...;.4.:,:1..:::23:.-

$

$

$

$

$

$

842,513.09

183,028.75 996,709.11

594,756.88

114,086.92 512,659.83

169,330.85

148,163.16

200.00

790,236.06

28,035.02

2,678,094.78

5,301,430.61

$

1,039,878.96 $

4,005,995.80 $

5,301,430.61 $

$

4,111,657.65 $ 111,903,198.53 $

58,852,568.89 $

645,886.21

200.00 $ 116,647.14 $

1,240,643.09 $ _ _""1':;...41:;...6.:.;.,9..;.8,,,2'.;;.;81;.... 5,140,514.06 $ ==:i4,=71=2;;,;,0=2,;;4';,04;;

35

State ot 4eorCjia
COMBINING BALANCE SHEET (STATUTORY BASIS) BUDGET FUND
June 30, 1996

Assets
Cash and Cash Equivalents Investments Accounts Receivable
State Appropriation Federal Financial Assistance Other Prepaid Expenditures Inventories Other Assets
Total Assets
Liabilities and Fund Balances
Liabilities: Contracts Payable Grants Payable Accrued Payroll Payroll Withholdings Accounts Payable Benefits Payable Deferred Revenue Funds Held for Others Incurred But Not Reported Claims Health Claim Expense Other Liabilities
Total Liabilities
Fund Balances: Colleges and Universities Regular Lottery for Education Reserved Lottery for Education Motor Fuel Tax Funds Guaranteed Revenue Debt Common Reserve Fund Federal Financial Assistance Inventories Distance Learning and Telemedicine Health Insurance Claims Medicaid Reserves Underground Storage Trust Fund Other Reserves Unreserved Undesignated Designated Surplus Regular Lottery for Education
Total Fund Balances
Total Liabilities and Fund Balances

Governor, Office ofthe

Governor,

Lottery for

Office ofthe

Education

Human Resources, Department of

Community

Mental Health!

Mental

Departmental

Retardation and

Operations

Institutions

$

(1,127,552.66) $

26,978,934.08 46,565,561.05
235,485.03

468.12 $ (121,981,190.63) $ (20,232,048.09)

1,986.55

33,354,667.44 115,916,350.60 63,710,921.58
87,706,106.32 3,615,639.03

16,679,996.53 4,505,378.47 30,796,404.41 16,118,628.89 4,154,398.62

$

72,652,427.50 $

2,454.67 $

182,322,494.34 $

52,022,758.83

$

$

13,653.83 10,338.39 47,629,940.99

$

70,354,837.58 $

6,940,724.72

2,756,758.88

877,208.68

4,555.75

5,389,120.86

65,687,768.32

12,467,061.75

9,540,007.80

$

47,653,933.21 $

$

$

0.00 $

148,343,928.33 $

25,674,116.01

$

$

1,156.84

15,289,400.26 2,914,062.00

6,896,667.69 4,785,608.00

23,895,408.44

6,480,634.80

8,996,151.55

1,101,929.01

$

24,998,494.29 $

$

72,652,427.50 $

2,454.67 2,454.67 $ 2,454.67 $

9,294,468.95 33,978,566.01 $ 182,322,494.34 $

5,670,215.58 26,348,642.82 52,022,758.83

See Accountant's Report on Compilation ofFinancial Statements. 36

Executive Branch

Industry, Trade and Tourism, Department of

Insurance, Department of

Labor, Department of

Law, Department of

Medical Assistance, Department of

Medicaid

Indigent

Services

Trust Fund

$

590,258.02 $

1,150,989.21 $

(448,096.53) $

1,957,223.37 89,924.17 42,415.89
76,424.96

433,254.03 92,759.50
31,425.83

13,218,544.39 436,865.76 14,978.41 356,756.49

765,650.47 $

64,924,570.07 $ (88,902,276.90)

271,131.79 510,449.48

153,427,161.34 51,700,315.35 17,935,674.14

84,316,750.43 36,188,114.96

$

2,756,246.41 $

1,708,428.57 $

13,579,048.52 $

1,547,231.74 $ 287,987,720.90 $

31,602,588.49

$

1,189,590.32 $

459.50 1,135,240.33

$
1,232.92 155,968.70

$
373,335.14 211,889.19 5,777,886.89
6,747,581.22

$

$

47.50 1,040,483.93

1,107.50 10,618,332.64

19,968,599.17

$

2,325,290.15 $

157,201.62 $

13,110,692.44 $

1,040,531.43 $

10,619,440.14 $ _--.:1"""9,,,,-96::.;8,,,,,5:.:;.9::.;9..:..17:-

$

$

$

$

$

$

76,424.96 239,561.00

356,756.49 7,800.77

8,096,053.55

145,152,260.61 22,725,966.87

11,633,989.32

114,970.30

1,551,226.95

103,798.82

506,700.31

101,393,999.73

$

430,956.26 $

1,551,226.95 $

468,356.08 $

506,700.31 $ 277,368,280.76 $ _---'1;;.;;1"-,6;.;;.3.:..3,"-9.:..89;.;;...;.;32~

$

2,756,246.41 $

1,708,428.57 $

13,579,048.52 $

1,547,231.74 $ 287,987,720.90 $ ====3:!1,=60;,;2;;,;,5=8=8.=49=

37

COMBINING BALANCE SHEET (STATUTORY BASIS) BUDGET FUND
June 30, 1996

Assets
Cash and Cash Equivalents Investments Accounts Receivable
State Appropriation Federal Financial Assistance Other Prepaid Expenditures Inventories Other Assets
Total Assets
Liabilities and Fund Balances
Liabilities: Contracts Payable Grants Payable Accrued Payroll Payroll Withholdings Accounts Payable Benefits Payable Deferred Revenue Funds Held for Others InclUTed But Not Reported Claims Health Claim Expense Other Liabilities
Total Liabilities
Fund Balances: Colleges and Universities Regular Lottery for Education Reserved Lottery for Education Motor Fuel Tax Funds Guaranteed Revenue Debt Common Reserve Fund Federal Financial Assistance Inventories Distance Learning and Telemedicine Health Insurance Claims Medicaid Reserves Underground Storage Trust Fund Other Reserves Unreserved Undesignated Designated Surplus Regular Lottery for Education
Total Fund Balances
Total Liabilities and Fund Balances

Personnel Board, State Merit System of
Personnel Administration

Natural Resources, Department of

Natural

Agricultural

Resources,

Exposition

Department of

Authority, Georgia

Public Safety,
Public Safety, Department of

$ 269,278,112.68 $

68,064,368.79 $

18,988,358.42

8,632,643.53 3,097,542.74 5,863,232.26
939,524.16

716,009.29 $

2,622,047.16

10,339.81 50.00

1,752,190.61 276,896.68 685,956.29
1,374,270.64

$ 288,266,471.10 $

86,597,311.48 $

726,399.10 $

6,711,361.38

$

1,730,609.58 $

$

357.50 23,139,178.00

432,960.45 6,913.10
29,084,648.45

2,807.82

137,489,000.00

$ 162,359,145.08 $

29,527,329.82 $

$
309.87 51,244.50

353,144.28 71,158.58
2,624,494.25
12,540.04

51,554.37 $

3,061,337.15

$

$

$

$

125,899,773.10 7,552.92

147,881.83 939,524.16
24,997,467.30 30,728,744.88

256,363.49

$ 125,907,326.02 $ $ 288,266,471.10 $

57,069,981.66 $ 86,597,311.48 $

1,374,270.64

674,844.73

2,245,623.47

30,130.12

674,844.73 $ 726,399.10 $

3,650,024.23 6,711,361.38

See Accountant's Report on Compilation of Financial Statements. 38

Executive Branch

Department of Units Attached
for Administrative Purposes Only

Public School Employees' Retirement System

Public Service Commission

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

$

855,253.72 $

109,460.06 373,869.33 347,780.09
330,297.79

$

2,016,660.99 $

$ 0.00 $

2,981,805.00 $
84,352.26 386,325.97

148,747,260.73 $ 387,580.13
32,164,000.00 26,474,726.33 47,122,657.86 14,511,367.18
5,096,938.57 3,421,863.95

37,516,323.92 $
2,000,000.00 11,830,379.02 96,360,056.13
1,144,023.43 1,916,178.06
5,978.97

3,452,483.23 $ 277,926,394.75 $ 150,772,939.53 $

17,600,026.69
7,965,314.48 806.00
168,344.08
25,734,491.25

$

$

26,635.86 5,367.15
1,380,529.11

$

1,412,532.12 $

$

$

$

$

$

$

5,064.56 392.44
3,081,510.32

2,947,372.01 113,051,752.78

751,446.37 27,586,833.46

479.00 25,647,133.76

43,578,803.39

438,135.69

500.00

0.00 $

3,086,967.32 $

13,417,758.15 172,995,686.33 $

6,533,547.01 35,309,962.53 $_--=2;:c5'c:.64.;.:8",,1;.:.1::.;2'..:..;76:-

$

$ 103,894,660.07 $ 115,226,083.43 $

6,824.56 330,297.79

32,964.00

39

State ot C/eor'lia
COMBINING BALANCE SHEET (STATUTORY BASIS) BUDGET FUND

June 30,1996
Assets
Cash and Cash Equivalents Investments Accounts Receivable
State Appropriation Federal Financial Assistance Other Prepaid Expenditures Inventories Other Assets
Total Assets
Liabilities and Fund Balances
Liabilities: Contracts Payable Grants Payable Accrued Payroll Payroll Witbholdings Accounts Payable Benefits Payable Deferred Revenue Funds Held for Others Incurred But Not Reported Claims Health Claim Expense Other Liabilities
Total Liabilities
Fund Balances: Colleges and Universities Regular Lottery for Education Reserved Lottery for Education Motor Fuel Tax Funds Guaranteed Revenue Debt Common Reserve Fund Federal Financial Assistance Inventories Distance Learning and Telemedicine Health Insurance Claims Medicaid Reserves Underground Storage Trust Fund Other Reserves Unreserved Undesignated Designated Surplus Regular Lottery for Education
Total Fund Balances
Total Liabilities and Fund Balances

Regents of the University System of
Georgia, Board of Lottery for Education
(Includes Colleges and Universities)

Revenue, Department of

Secretary ofState

Secretary

Real Estate

of State

Commission

$

18,276,992.00 $

983,460.34 $

1,801,391.03 $

9,500,000.00 1,179.00

9,533,307.97

$

37,311,478.97 $

7,544,928.18 50,151.92 2,112.00 44,955.58
8,625,608.02 $

70,481.01 3,088.00
1,874,960.04 $

(81,824.63) 350,424.36
268,599.73

$

$

$

32,233,015.42

3,694.46 8,077,419.80

$
2,843.41 733.36
941,197.28

127,630.68

72,363.81

$

32,305,379.23 $

8,081,114.26 $

944,774.05 $

127,630.68

$

$

$

$

4,814,692.29

54,000.00

44,823.11

124,439.68

191,407.45

$

5,006,099.74 $

$

37,311,478.97 $

490,493.76 544,493.76 $ 8,625,608.02 $

760,923.20 930,185.99 $ 1,874,960.04 $

140,969.05 140,969.05 268,599.73

See Accountant's Report on Compilation ofFinancial Statements. 40

Executive Branch

Soil and Water Conservation Commission,
State

Student Finance Commission, Georgia

Student Finance

Commission,

Lottery for

Georgia

Education

Teachers' Retirement
System

Technical and Adult Education,

Department of

Technical and

Adult Education,

Lottery for

Department of

Education

(Includes Technical (Includes Technical

Institutes)

Institutes)

$

300.00 $

(101,159.32) $

15,115,046.91 $

379,142.08 $

5,988,686.62 $

5,289,162.87

134,548.19

290,465.74 154,143.19

0.42 38,461.67 255,116.84

200,832.19

6,580,389.32 4,001,112.49 10,262,854.11
29,858.71 1,644,132.50

4,223,855.26 450.00

$

444,908.93 $

192,419.61 $

15,115,046.91 $

579,974.27 $

28,641,581.94 $

9,513,468.13

$

$

441,254.24

$
374.00 34,516.17

$ 25,787.64

$
49,043.48 161,546.25

109,034.69 $
563,799.00 51,981.92
21,733,602.54
1,295,145.82

209,768.42 8,876,353.44

$

441,254.24 $

34,890.17 $

25,787.64 $

210,589.73 $

23,753,563.97 $ _ _,:",9'c::.08:.,:6""1,:.:;2.:.:1..:.;86:....

$

$

$

$

11,000,000.00

$

$

117,305.64 1,196,426.21

41

State ol4eor<jia
COMBINING BALANCE SHEET (STATUTORY BASIS) BUDGET FUND
June 30, 1996

Executive Branch

Assets
Cash and Cash Equivalents Investments Accounts Receivable
State Appropriation Federal Financial Assistance Other Prepaid Expenditures Inventories Other Assets
Total Assets
Liabilities and Fund Balances
Liabilities: Contracts Payable Grants Payable Accrued Payroll Payroll Withho1dings Accounts Payable Benefits Payable Deferred Revenue Funds Held for Others Incurred But Not Reported Claims Health Claim Expense Other Liabilities
Total Liabilities
Fund Balances: Colleges and Universities Regular Lottery for Education Reserved Lottery for Education Motor Fuel Tax Funds Guaranteed Revenue Debt Common Reserve Fund Federal Financial Assistance Inventories Distance Learning and Te1emedicine Health Insurance Claims Medicaid Reserves Underground Storage Trust Fund Other Reserves Unreserved Undesignated Designated Surplus Regular Lottery for Education
Total Fund Balances
Total Liabilities and Fund Balances

Transportation, Department of

Veterans Service, State Department of

Workers' Compensation, State Board of

General Obligation State of
Issued

$

(47,111,161.11) $

(218,765.18) $

809,452,933.58 841,871,316.03 567,166,391.75
9,546,652.78

607,785.14 1,490,810.41

90,522.30 $ (91,455,852.13)

6,772.49 7,371.56

91,455,852.13

$ 2,180,926,133.03 $

1,879,830.37 $

104,666.35 $

0.00

$ 1,229,157,512.49 $
6,798,308.78 2,186,747.58 15,512,800.93
6,734,550.33

1,688,318.01 $
150.00 14,232.89

$ 50,288.35

$ 1,260,389,920.11 $

1,702,700.90 $

50,288.35 $

0.00

$

$

$

$

919,899,588.26

636,624.66

177,129.47

54,378.00

$

920,536,212.92 $

177,129.47 $

54,378.00 $

0.00

$ 2,180,926,133.03 $

1,879,830.37 $

104,666.35 $

0.00

See Accountant's Report on Compilation of Financial Statements. 42

Debt Sinking Fund, Georgia
New

Guaranteed Revenue Debt Common Reserve Fund, State of Georgia

$ (42,803,478.00) $ 42,803,478.00

19,029,945.00

$

0.00 $ =~1:;,:9,:;;;02;;;9~,9;,;,4=5.;;,;00~

$

$

$

0.00 $

o;;,;..o;:.:o:....

$

$

19,029,945.00

$

0.00 $ _---..:1.::;9,~02:::9:z.:,9:...:4;:.:5..;:.;00::....

$

0.00 $ =~1:;,:9,~02;;;9~,9;,;,4;;,;5.;;00~

43

01 State {/eorqia
COMBINlNG STATEMENT OF CHANGES IN FUND BALANCES (STATUTORY BASIS) BUDGET FUND

For the Fiscal Year Ended June 30, 1996

Legislative Branch

Judicial Branch

Fund Balances - July 1
Colleges and UniveIllities Regular Lottery for Education
Reserved Unreserved
Undesignated Designated
Surplus Regular Lottery for Education
Additions
Adjustments to Prior Year's ExpenditureslPayables Excess ofFunds Available over Expenditures Excess ofRestricted Receipts over TransfeIll to Revenues Increase in Inventories Medical College ofGeorgia Prior Year Patient Service Revenue Non-Mandatory TransfeIll Prior Year's Checks Voided Reimbursement ofPrior Year's Expenditures Refunds and Recoveries (Net) ofMedicaid Benefits - Medicaid Special Holding Account Repayments from Georgia Ports Authority Other Additions
Deductions
Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 1995 Year Ended June 30, 1996
Adjustments to Prior Year's RevenuesIReceivables Fund Balance Carried Over from Prior Year as
Funds Available Increase in Prior Year's Incurred But Not Reported
Claims Liability - Health Claim Expense Mandatory Transfers Non-Mandatory Transfers Other Deductions
Fund Balances - June 30

Total

General Assembly of Georgia

Audits and Accounts, Department of

Judicial Branch

$

136,855,161.92 $

25,393,940.36

1,441,957,037.94

1,865,247.12

$ 1,356,316.25

82,630,162.90 7,739,754.20

$

1,696,441,304.44 $

3,130,922.74 4,487,238.99 $

$ 1,691,837.48

84,309.08

206,154.30

84,309.08 $

1,897,991.78

$

73,556,624.88 $

1,499,013,772.76

6,646,503.27 1,210,106.58

81,161,544.38 340,494.75 137,384.22
8,207,168.68

12,922,192.93 15,423,095.00 9,673,551.46

$

1,708,292,438.91 $

$ 5,200,971.02
5,200,971.02 $

1,753.20 $ 101,838.12

14,368.54 2,532,636.61

409.85 4,821.61

638.94 4,682.02

108,822.78 $

2,552,326.11

$

90,369,917.10 $

18,434,367.38

8,147,315.80

1,408,702,111.25

524,000.00 404,053.74 13,942,162.24 2,531,017.81

$

1,543,054,945.32 $

$

1,861,678,798.03 $

3,130,922.74 $ 1,356,316.00
4,487,238.74 $ 5,200,971.27 $

84,309.08 $

206,154.30

1,691,837.48

84,309.08 $ 108,822.78 $

1,897,991.78 2,552,326.11

See Accountant's Report on Compilation ofFinancial Statements 44

Executive Branch

Administrative Services, Department of

Administrative

Services,

Building

Department of

Authority, Georgia

Removal of Hazardous Materials, Agency for

Agriculture, Department of

Agrirama

Agriculture,

Development

Department of

Authority, Georgia

Banking and Finance,
Department of

$

$

49,555,030.48

$ 5,375,387.00 1,233,054.00

5,120,064.44

$

54,675,094.92 $

6,608,441.00 $

$

2,048,787.25 $

33,089,330.11

214,533.18

$ (388,227.00)

$ 52,888.11
52,888.11 $

$ 386,309.79
89,646.55 475,956.34 $

$ 165,978.16 57,129.06
223,107.22 $

130,981.31 130,981.31

1,171.66 $ 57,237.76

12,797.98 $ 822,356.57

$ 91,612.91

421.55 487,262.58

20,289.90

150.70 28,510.92

6,000.00

$

35,372,940.44 $

(388,227.00) $

58,409.42 $

863,816.17 $

91,612.91 $ _ _---"49;.;:3""',6..:,84..;.;.;;.:13;,...

$

5,120,064.44 $

786,199.42

45,974,314.32

$

$

89,646.55 $

$

130,981.31

52,888.11

386,309.79

223,107.22

$

51,880,578.18 $

$

38,167,457.18 $

21,389.00 21,389.00 $ 6,198,825.00 $

52,888.11 $ 58,409.42 $

475,956.34 $ 863,816.17 $

223,107.22 $ _ _--.:.13:..;0"',9..:8;;.:1.;;.:31'91,612.91 $ =====49=3=,6=8=4.=13=

45

State ol4eorftia
COMBINING STATEMENT OF CHANGES IN FUND BALANCES (STATUTORY BASIS) BUDGET FUND
For the Fiscal Year Ended June 30, 1996

Fund Balances - July 1
Colleges and Universities Regular Lottery for Education
Reserved Unreserved
Undesignated Designated
Surplus Regular Lottery for Education
Additions
Adjustments to Prior Year's ExpendituresJPayables Excess ofFunds Available over Expenditures Excess of Restricted Receipts over Transfers to
Revenues Increase in Inventories Medical College of Georgia Prior Year Patient Service Revenue Non-Mandatory Transfers Prior Year's Checks Voided Reimbursement ofPrior Year's Expenditures Refunds and Recoveries (Net) ofMedicaid Benefits - Medicaid Special Holding Account Repayments from Georgia Ports Authority Other Additions
Deductions
Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 1995 Year Ended June 30, 1996
Adjustments to Prior Year's RevenueslReceivables Fund Balance Carried Over from Prior Year as
Funds Available Increase in Prior Year's Incurred But Not Reported
Claims Liability - Health Claim Expense Mandatory Transfers Non-Mandatory Transfers Other Deductions
Fund Balances - June 30

Children and Youth Services, Department of

Community Affairs, Department of

Corrections, Department of

Administration,

Pardons and

Institutions and

Paroles, State

Probation

Board of

$

$

$

$

2,202,475.68

8,168,619.96

22,409,974.76

548,572.22

145,541.74

738,034.10

1,286,632.89

$

2,348,017.42 $

8,906,654.06 $

23,696,607.65 $

72,127.74 620,699.96

$

677,876.21 $

1,872,289.00 $

1,397,872.23 $

1,445,045.23

193,443.56

19,472,350.03

171,237.77

780,455.21

8,625.47 53,007.56

9,144.92 17,006.63

20.35 40,398.84

126,886.89

90.48

32,300.00

$

2,320,310.76 $

2,138,451.75 $

21,777,564.36 $

61,723.51

$

145,541.74 $

738,034.10 $

1,286,632.89 $

146,608.29

1,713,142.98

639,063.29

1,581,530.54

6,575,757.95

5,247,726.41

72,127.74 547,763.00

17,663.27

1,592,862.01

21,773.69

$

1,891,343.84 $

10,619,797.04 $

7,195,196.28 $

$

2,776,984.34 $

425,308.77 $

38,278,975.73 $

218.69 620,109.43
62,314.04

See Accountant's Report on Compilation ofFinancial Statements 46

Executive Branch

Defense, Department of

Education, Department of

Education,

Lottery for

Department of

Education

Employees' Retirement
System

Forestry Commission,
Georgia

Investigation, Georgia Bureau of

$

$

$

715,576.31

1,736,323.81

$

$

$

200.00

560,768.12

1,691,865.38

126,654.77

3,046,203.81

3,573,516.57

$

842,231.08 $

4,782,527.62 $

3,573,516.57 $

$

77,763.15 $

24,504,100.96 $

973,344.47 $

972,666.83

(25,554,541.61)

1,387,141.32

(395,660.96)

200.00 $

268,539.25

829,307.37 $

1,691,865.38

$ 200.00

89,187.31 $ 677,338.48
33,988.76

21,503.22 935,040.78
223,841.26

2,618.38

4,145,262.72

2,940,944.82

2,984.60

$

1,053,048.36 $

2,702,145.71 $

5,301,430.61 $

6,502.25

200.00 $

807,016.80 $ _ _..:;1,~1=.:80:.!:,3:..::8=.:5.:::.26:....

$

126,654.77 $

3,046,203.81 $

3,573,516.57 $

715,576.31

428,953.74

$ 200.00

268,539.25 $ 127,141.83

1,580.00 1,403,046.81

13,169.40

3,519.98

$

855,400.48 $

3,478,677.53 $

3,573,516.57 $

$

1,039,878.96 $

4,005,995.80 $

5,301,430.61 $

200.00 $ 200.00 $

50,641.02 395,681.08 $ _ _..:;1,:..:;45:;;;5:.!:,2:;:6.:..;7..::;83:.... 1,240,643.09 $==",1,=4;,;16;;,;,9,,;8;;;2.;,:81;;,

47

See Accountant's Report on Compilation ofFinancial Statements 48

Executive Branch

Industry, Trade and Tourism, Department of

Insurance, Department of

Labor, Department of

Law, Department of

Medical Assistance, Department of

Medicaid

Indigent

Services

Trust Fund

$

$

129,51296

$

$

313,772.96

$

$

168,360,385.37

8,358,923.41

78,001.76

660,150.20

97,133.97

373,237.23

33,511,146.26

$

207,514.72 $

660,150.20 $

410,906.93 $

373,237.23 $ 201,871,531.63 $

8,358,923.41

$

33,384.25 $

5,660.12 $

256,257.44 $

27,054.00 $

518,010.59 $

332,195.17

1,545,743.57

1,980,767.20

560,756.43

264,016,160.94

11,633,989.32

(53,088.00)

3,754.10

15,423,095.00

$

15,739,340.52 $

1,551,403.69 $

2,237,024.64 $

10.00

57,845.82 12,922,192.93

587,820.43 $ 277,514,210.28 $ _--"1"",1,,,,63,,,,3,,,,,9...;.89...;..3,;,.;:2;;...

$

78,001.76 $

15,423,095.00

660,150.20 $

97,133.97 $ 1,774,079.00

308,362.52

373,237.23 $ 81,120.12

33,511,146.26 $ 145,929.52
168,360,385.37

8,358,923.41

14,802.22

$

15,515,898.98 $

$

430,956.26 $

176.74 660,326.94 $ 1,551,226.95 $

2,179,575.49 $ 468,356.08 $

454,357.35 $ 202,017,461.15 $ _ _"",8,::.;35:..;:8"",9.;:;23;;.;.4.;.;1;;.. 506,700.31 $ 277,368,280.76 $ ====1.1..,=63=3=,9=8=9.=32=

49

State of C/eorq.ia
COMBINING STATEMENT OF CHANGES IN FUND BALANCES (STATUTORY BASIS) BUDGET FUND
For the Fiscal Year Ended June 30, 1996

Fund Balances - July 1
Colleges and Universities Regular Lottery for Education
Reserved Unreserved
Undesignated Designated
Surplus Regular Lottery for Education
Additions
Adjustments to Prior Year's Expenditures/Payables Excess ofFunds Available over Expenditures Excess ofRestricted Receipts over Transfers to
Revenues Increase in Inventories Medical College of Georgia Prior Year Patient Service Revenue Non-Mandatory Transfers Prior Year's Checks Voided Reimbursement ofPrior Year's Expenditures Refunds and Recoveries (Net) of Medicaid Benefits - Medicaid Special Holding Account Repayments from Georgia Ports Authority Other Additions
Deductions
Unreserved Fund Balance (Surplus) Returned to Office ofTreasury and Fiscal Services Year Ended June 30, 1995 Year Ended June 30, 1996 Adjustments to Prior Year's RevenueslReceivables
Fund Balance Carried Over from Prior Year as Funds Available Increase in Prior Year's Incurred But Not Reported Claims Liability Health Claim Expense
Mandatory Transfers Non-Mandatory Transfers Other Deductions
Fund Balances - June 30

Personnel Board, State Merit System of
Personnel Administration

Natural Resources, Department of

Natural

Agricultural

Resources,

Exposition

Department of

Authority, Georgia

Public Safety,
Public Safety, Department of

$

$

106,960,344.87

$ 49,073,522.00

232,792.24

$ 106,960,344.87 $

49,306,314.24 $

$ 788,043.32

2,487,570.22

16,223.36

788,043.32 $

2,503,793.58

$

336,133.42 $

126,256,387.73

129,518.50 $ 55,956,536.46

126,341.12

$ 672,490.01

18,106.88 2,260,909.44

124,721.58

1,895.11 42,043.03

2,752.72

$ 126,592,521.15 $

464.40 56,256,798.62 $

675,242.73 $

2,403,737.90

$

$

232,792.24 $

106,960,344.87 524,000.00

48,260,338.96

161,195.13 $ 107,645,540.00 $

48,493,131.20 $

$ 125,907,326.02 $

57,069,981.66 $

$ 398.00 788,043.32

16,223.36 3,262.73 1,238,021.16

788,441.32 $ 674,844.73 $

1,257,507.25 3,650,024.23

See Accountant's Report on Compilation of Financial Statements 50

Executive Branch

Department of Units Attached
for Administrative Purposes Only

Public School Employees' Retirement System

Public Service Commission

Regents of the University System of Georgia, Board of

Regents Central

Resident

Office and Other

Public Te1ecom-

Instruction

Organized Activities

munications

(Includes Colleges

(Includes Colleges

Commission,

and Universities)

and Universities)

Georgia

$

271,724.04 $

$

321,635.81 $

5,015.09

1,914.38

$

328,565.28 $

$

604,128.87 $

0.00 $

365,515.91 $

4,172,191.11 $

8,592,620.47 94,203,135.53 $ _ _----=.c35:....:8"",3..:.82=.:.::..:50'---

$
0.00 $ 0.00 $

207,959.72 $

1,454,226.95 $ 338,672.40

298,642.58 $ 8,626.48

57,024.75 29,991,441.00

207,959.72 $

385,469.91 13,942,162.24
111,493.09
16,232,024.59 $

18,583.83 31,795.19 357,648.08 $

30,048,465.75

365,515.91 $ 104,930,708.42 $ 115,462,977.00 $

86,378.49

51

State o/4eorqia
COMBINING STATEMENT OF CHANGES IN FUND BALANCES (STATUTORY BASIS) BUDGET FUND

For the Fiscal Year Ended June 30, 1996
Fund Balances - .July 1
Colleges and Universities Regular Lottery for Education
Reserved Unreserved
Undesignated Designated
Surplus Regular Lottery for Education
Additions
Adjustments to Prior Year's ExpendituresIPayab1es Excess of Funds Available over Expenditures Excess of Restricted Receipts over Transfers to
Revenues Increase in Inventories Medical College of Georgia Prior Year Patient Service Rl<venue Non-Mandatory Transfers Prior Year's Checks Voided Reimbursement ofPrior Year's Expenditures Refunds and Recoveries (Net) ofMedicaid Benefits - Medicaid Special Holding Account Repayments from Georgia Ports Authority Other Additions
Deductions
Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services .Year Ended June 30, 1995 Year Ended June 30, 1996 Adjustments to Prior Year's RevenueslReceivab1es
Fund Balance Carried Over from Prior Year as Funds Available Increase in Prior Year's Incurred But Not Reported Claims Liability - Health Claim Expense Mandatory Transfers Non-Mandatory Transfers Other Deductions
Fund Balances - .June 30

Regents of the University System of
Georgia, Board of Lottery for Education
(Includes Colleges and Universities)

Revenue, Department of

Secretary of State

Secretary

Real Estate

of State

Commission

$

$

25,393,940.36

$ 39,000.00

$ 65,733.08

14,408.79

$

25,408,349.15 $

300,616.17 339,616.17 $

66,725.06 132,458.14 $

20,476.51 20,476.51

$

13,529.18 $

(20,242,353.75)

55,918.83 $
494,425.54

83,075.95 $ 841,103.07

20,225.56 120,743.49

6,006.97

$ (20,228,824.57) $

550,344.37 $

930,185.99 $

140,969.05

$

14,408.79 $

300,616.17 $

66,725.06 $

20,476.51

53,123.05

5,850.61

39,000.00

65,733.08

105,893.00

$

173,424.84 $

$

5,006,099.74 $

345,466.78 $ 544,493.76 $

132,458.14 $ 930,185.99 $

20,476.51 140,969.05

See Accountant's Report on Compilation ofFinancial Statements 52

Executive Branch

Soil and Water Conservation Commission,
State

Student Finance Conunission, Georgia

Student Finance

Commission,

Lottery for

Georgia

Education

Teachers' Retirement
System

Technical and Adult Education,

Department of

Technical and

Adult Education,

Lottery for

Department of

Education

(Includes Technical (Includes Technical

Institutes)

Institutes)

$

$

$

$

$

$

28,691.76

4,046,297.91

5,533,318.05

2,000.00

3,088.84

30,989.38

4,023,966.58

144,853.13

858,440.11

127,830.89

$

31,780.60 $

30,989.38 $

4,023,966.58 $

146,853.13 $

4,904,738.02 $

5,661,148.94

$

378.00 $

33,343.24 $

3,161.80 $

$

609,406.33 $

152,057.20

3,276.69

107,875.56

15,086,097.47

369,384.54

3,306,703.94

275,228.24

16,310.64

7,231.14 6,152.70

60.83

83,814.49

$

3,654.69 $

157,529.44 $

15,089,259.27 $

369,384.54 $

4,013,308.60 $

42_7",,-,3_4_6._27_

$

3,088.84 $

30,989.38 $

4,023,966.58 $

144,853.13 $

858,440.11 $

127,830.89

149,485.64

28,691.76

2,000.00

2,969,199.15

5,533,318.05

52,903.75

$

31,780.60 $

30,989.38 $

4,023,966.58 $

146,853.13 $

4,030,028.65 $ _ _.:c5'c::..66:..:12..:,1,-,-4.:..:8..:..:94,-

$

3,654.69 $

157,529.44 $

15,089,259.27 $

369,384.54 $

4,888,017.97 $ =====42=7,;;;,3=4=6';:,27=

53

State ot 4eorq-ia
COMBINING STATEMENT OF CHANGES IN FUND BALANCES (STATUTORY BASIS) BUDGET FUND

For the Fiscal Year Ended June 30, 1996

Executive Branch

Fund Balances - July 1
Colleges and Universities Regular Lottery for Education
Reserved Unreserved
Undesignated Designated
Surplus Regular Lottery for Education
Additions
Adjustments to Prior Year's Expenditures/Payables Excess of Funds Available over Expenditures Excess ofRestricted Receipts over Transfers to Revenues Increase in Inventories Medical College of Georgia Prior Year Patient Service Revenue Non-Mandatory Transfers Prior Year's Checks Voided Reimbursement ofPrior Year's Expenditures Refunds and Recoveries (Net) ofMedicaid Benefits - Medicaid Special Holding Account Repayments from Georgia Ports Authority Other Additions
Deductions
Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30,1995 Year Ended June 30, 1996
Adjustments to Prior Year's RevenueslReceivables Fund Balance Carried Over from Prior Year as
Funds Available Increase in Prior Year's Incurred But Not Reported
Claims Liability - Health Claim Expense Mandatory Transfers Non-Mandatory Transfers Other Deductions
Fund Balances - June 30

Transportation, Department of

Veterans Service, State Department of

Workers' Compensation, State Board of

General Obligation State of
Issued

$

$

$

$

892,544,500.06

2,499.93

772,853.27

8,697.06

145,582.22

$ 893,317,353.33 $

11,196.99 $

145,582.22 $

0.00

$

29,616,633.88 $

891,448,703.18

91,710.50 $ 93,057.56

4.00 $ 155,787.00

108,124.57

531,211.86 $ 921,704,673.49 $

184,768.06 $

155,791.00 $

$

772,853.27 $

851,904.77

892,544,500.06

8,697.06 $ 7,638.59 2,499.93

145,582.22 $ 101,413.00

316,555.80 $ 894,485,813.90 $ $ 920,536,212.92 $

18,835.58 $ 177,129.47 $

246,995.22 $ 54,378.00 $

0.00
0.00 0.00

See Accountant's Report on Compilation ofFinancial Statements 54

Debt Sinking Fund, Georgia
New

Guaranteed Revenue Debt Common Reserve Fund, State of Georgia

$

$

19,036,201.26

13,440,000.00

$

13,440,000.00 $ _---=1.::..l9,c;.;03:.:6"",2:..;;.0.:..;1.;:;;26=__

$

$

20,165,725.38

$

0.00 $ _---=2:..:.0,:..:.16.:..;5-'"',7..;;;2.:..;5..;;..38;....

$

13,440,000.00 $

1,135,780.38

19,036,201.26

$

13,440,000.00 $ _---=2""0,""17:...;1"",9...:;8.:..;1..:..64=__

$

0.00 $ ==:;;1,;;9,~02;;9~,9=4=5.=00=

55

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

GENERAL ASSEMBLY OF GEORGIA

Original Appropriation

Final Budget

Ftmds Available

Revenues: State Appropriation Regular

$

25,029,738.00 $

25,617,738.00 $

Carry-Over from Prior Year: Transfer from Reserved Fund Balance

1,356,316.00

Actual

Variance Favorable (Unfavorable)

25,617,738.00 $

0.00

1,356,316.00

0.00

Total Funds Available

$

25,029,738.00 $

26,974,054.00 $

26,974,054.00 $

0_.0_0_

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 Differential

Per Diem, Fees and Contracts - Staff

Per Diem, Fees and Contracts - Elected Officials

Photography

Expense Reimbursement Account

2,612,366.00 $ 225,000.00 538,000.00 5,000.00 667,000.00
13,446,641.00 3,781,803.00
91,500.00 7,000.00
93,970.00 2,333,658.00
95,000.00 1,132,800.00

2,986,644.00 $ 273,222.00 603,000.00 5,000.00 667,000.00
13,408,441.00 3,782,003.00
91,500.00 9,000.00
588,000.00 108,970.00 2,733,658.00 105,000.00 1,612,616.00

1,936,974.61 $ 126,680.66 276,501.05 3,680.00 476,456.27
11,858,538.65 3,696,432.78
39,376.05 0.00
372,406.73 63,151.01
2,104,151.26 70,382.91
748,351.00

Total Expenditures

$

25,029,738.00 $

26,974,054.00 $

21,773,082.98 $

Excess ofFunds Available over Expenditures

$

5,200,971.02 $

1,049,669.39 146,541.34 326,498.95 1,320.00 190,543.73
1,549,902.35 85,570.22 52,123.95 9,000.00
215,593.27 45,818.99
629,506.74 34,617.09 864,265.00
5,200,971.02
5,200,971.02

See Accountant's Report on Compilation ofFinancial Statements. 56

0/ State (}eorff.ia

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND
For the Fiscal Year Ended June 30, 1996

AUDITS AND ACCOUNTS, DEPARTMENT OF

Original Appropriation

Final Budget

Funds Available

Revenues: State Appropriation Regular Other Revenues Retained

$

18,664,008.00 $

18,664,008.00 $

0.00

191,082.00

Actual

Variance Favorable (Unfavorable)

18,664,008.00 $ 191,081.38

0.00 (0.62)

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

$

18,664,008.00 $

18,855,090.00 $

18,855,089.38 $

(0.62)

------'----'-

$

15,720,708.00 $

15,719,719.00 $

15,670,942.49 $

438,520.00

568,520.00

574,568.93

521,450.00

614,650.00

554,177.81

137,535.00

137,535.00

137,764.36

39,800.00

14,875.00

15,059.77

728,230.00

658,230.00

656,083.49

869,790.00

869,790.00

870,194.74

138,125.00

152,125.00

154,999.52

69,850.00

119,646.00

119,460.15

48,776.51 (6,048.93) 60,472.19
(229.36) (184.77) 2,146.51 (404.74) (2,874.52) 185.85

Total Expenditures

18,664,008.00 $

18,855,090.00 $

18,753,251.26 $

101,838.74

Excess ofFunds Available over Expenditures

$

101,838.12 $

101,838.12

See Accountant's Report on Compilation ofFinancial Statements. 57

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

JUDICIAL BRANCH

Original Appropriation

Final Budget

Funds Available

Revenues: State Appropriation Regular Federal Revenues Other Revenues Retained

$

74,187,472.00 $

78,574,681.00 $

407,825.58

3,326,134.00

5,452,896.67

Total Revenues

$

77,513,606.00 $

84,435,403.25 $

Carry-Over from Prior Year:

Transfer from Reserved Fund Balance

0.00

Actual

Variance Favorable (Unfavorable)

78,574,681.00 $ 2,114,056.26 3,517,285.77
84,206,023.03 $
1,691,837.48

0.00 1,706,230.68 (1,935,610.90) (229,380.22)
1,691,837.48

Total Funds Available

$

77,513,606.00 $ ==:::=o::8i::4::,:4:i3::5!:,:4:i:0::3::.=2=5== $

85,897,860.51 $

1,462,457.26

Expenditures

Personal Services

$

Other

Other Operating

Prosecuting Attorney's Council

Council ofSuperior Court Judges

Judicial Administrative Districts

Georgia Magistrate Courts Training Council

Georgia Municipal Courts Training Council

Case Counting

Board ofCourt Reporting

Payment to Council ofMagistrate Court Judges

Payment to Council ofProbate Court Judges

Payment to Council ofState Court Judges

Payment to Council of Superior Court Clerks

Payment to Resource Center

Computerized Information Network

11,056,998.00 $
61,351,345.00 2,015,363.00
346,841.00 1,290,967.00
148,098.00 14,450.00 76,500.00
139,869.00 25,835.00 20,450.00 12,050.00 31,040.00 300,000.00 683,800.00

11,119,670.00 $
68,162,873.25 2,015,363.00
394,438.00 1,290,967.00
148,098.00 14,450.00 76,500.00
139,869.00 25,835.00 20,450.00 12,050.00 31,040.00 300,000.00 683,800.00

11,103,500.89 $
65,701,786.59 2,893,304.44 407,574.31 1,636,568.30 201,728.33 75,664.19 76,500.00 132,499.40 26,184.06 44,240.60 51,389.21 31,039.98 300,000.00 683,243.60

16,169.11
2,461,086.66 (877,941.44)
(13,136.31) (345,601.30) (53,630.33)
(61,214.19) 0.00
7,369.60 (349.06) (23,790.60) (39,339.21)
0.02 0.00 556.40

Total Expenditures

$

77,513,606.00 $

84,435,403.25 $

83,365,223.90 $

1,070,179.35

Excess ofFunds Available over Expenditures

$

2,532,636.61 $

2,532,636.61

See Accountant's Report on Compilation ofFinancial Statements. 58

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

ADMINISTRATIVE SERVICES, DEPARTMENT OF - "A" ADMINISTRATIVE SERVICES, DEPARTMENT OF

Original Appropriation

Final Budget

Actual

Variance Favorable (Unfavorable)

Funds Available

Revenues: State Appropriation Regular Other Revenues Retained
Total Revenues

$

38,734,370.00 $

41,921,650.00 $

41,921,650.00 $

0.00

142,195,096.00

251,811,208.00

212,502,927.83

(39,308,280.17)

$

180,929,466.00 $

293,732,858.00 $

254,424,577.83 $

(39,308,280.17)

Carry-Over from Prior Year: Transfer from Reserved Fund Balance

659,380.00

45,974,314.32

45,314,934.32

Total Funds Available

$

180,929,466.00 $

294,392,238.00 $

300,398,892.15 $

6,006,654.15

Expenditures

Personal Services

$

Regular Operating Expenses

Travel

Motor Vehicle Purchases

Equipment

Computei' Charges

Real Estate Rentals

Telecommunications

Per Diem, Fees and Contracts

Other

Rents and Maintenance Expense

Payments to DOAS Fiscal Administration

Direct Payments to Georgia Building Authority

for Operations

Telephone Billings

Radio Billings

Materials for Resale

Public Safety Officers Indemnity Fund

Health Planning Review Board Operations

Payments to Aviation Hall of Fame

Payments to Golf Hall of Fame

Distance Learning Grants

45,039,093.00 $ 12,822,918.00
369,633.00 322,960.00 1,747,682.00 17,025,849.00 3,388,100.00 2,825,869.00 2,242,890.00
11,737,750.00 2,750,000.00
781,972.00 56,559,700.00
896,550.00 22,000,000.00
250,000.00 35,000.00 48,500.00 85,000.00

49,760,872.00 $ 18,281,037.00
565,589.00 907,395.00 10,137,484.00 20,121,635.00 3,706,124.00 5,726,249.00 22,296,346.00
12,989,268.00 2,972,744.00
781,972.00 96,077,712.00
5,349,171.00 38,062,804.00
650,000.00 87,000.00 48,500.00 85,000.00
5,785,336.00

48,192,827.58 $ 15,524,295.82
534,645.88 870,458.30 10,221,708.99 19,201,168.86 3,592,497.25 3,580,824.03 19,838,626.53
12,428,220.39 2,972,744.00
781,972.00 85,134,328.84
5,182,392.66 33,022,418.68
650,000.00 86,905.47 48,500.00 85,000.00
5,360,026.76

1,568,044.42 2,756,741.18
30,943.12 36,936.70 (84,224.99) 920,466.14 113,626.75 2,145,424.97 2,457,719.47
561,047.61 0.00
0.00 10,943,383.16
166,778.34 5,040,385.32
0.00 94.53
0.00 0.00 425,309.24

Total Expenditures

$

180,929,466.00 $

294,392,238.00 $

267,309,562.04 $

27,082,675.96

Excess of Funds Available over Expenditures

$

33,089,330.11. $

33,089,330.11

See Accountant's Report on Compilation ofFinancial Statements. 59

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

ADMINISTRATIVE SERVICES, DEPARTMENT OF - "B" BUILDING AUTHORITY, GEORGIA

Original Appropriation

Final Budget

Funds Available

Revenues: Other Revenues Retained

$

36,351,064.00 $

47,977,569.00 $

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 Facilities Renovations and Repairs

$

20,980,434.00 $

19,810,245.00 $

5,096,676.00

6,269,808.00

12,000.00

25,095.00

314,000.00

176,133.00

310,850.00

484,709.00

110,100.00

388,991.00

15,071.00

15,465.00

176,933.00

222,984.00

255,000.00

316,470.00

2,955,936.00

9,000,000.00 80,000.00

8,275,708.00 71,831.00
8,964,194.00

Actual

Variance Favorable (Unfavorable)

47,560,537.00 $

(417,032.00)

----'--'---"-

19,809,923.00 $ 6,269,795.00
25,095.00 174,806.00 484,709.00 353,800.00
15,465.00 222,963.00 316,466.00 2,755,456.00
8,275,903.00 71,795.00
9,172,588.00

322.00 13.00 0.00
1,327.00 0.00
35,191.00 0.00
21.00 4.00
200,480.00
(195.00) 36.00
(208,394.00)

Total Expenditures

$

36,351,064.00 $ ====':::4::7:!,:=97=7::,!:5::6::9::.i0=0== $

47,948,764.00 $

28,805.00

Excess of Funds Available over Expenditures

$

(388,227.00) $

(388,227.00)

See Accountant's Report on Compilation of Financial Statements. 60

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

REMOVAL OF HAZARDOUS MATERIALS, AGENCY FOR

Original Appropriation

Funds Available

Revenues: State Appropriation Regular Other Revenues Retained

$

117,064.00 $

Total Revenues

$

117,064.00 $

Carry-Over from Prior Year: Transfer from Reserved Fund Balance

Final Budget
117,064.00 $ 2,284,962.00 2,402,026.00 $
0.00

Total Funds Available

$

117,064.00 $ ==:=:2:2:=,410:2::,:0::2=6=.0=0= $

Expenditures
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Telecommunications Per Diem, Fees and Contracts

$

97,864.00 $

703,251.00 $

10,800.00

423,200.00

8,000.00

43,763.00

1,500.00

7,185.00

400.00

11,053.00

1,212,074.00

Total Expenditures

$

117,064.00 $ ======2=,410:2::,:0:2:=6=.0=0= $

Excess ofFunds Available over Expenditures

$

Actual

Variance Favorable (Unfavorable)

117,064.00 $ 2,288,907.98 2,405,971.98 $
52,888.11
2,458,860.09 $

0.00 3,945.98 3,945.98
52,888.11
56,834.09

703,251.44 $ 428,295.96
43,762.67 1,500.00 1,685.00
11,053.60 1,212,073.66
2,401,622.33 $
57,237.76 $

(0.44) (5,095.96)
0.33 0.00 5,500.00 (0.60) 0.34
403.67
57,237.76

See Accountant's Report on Compilation ofFinancial Statements. 61

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

AGRICULTURE, DEPARTMENT OF - "A" AGRICULTURE, DEPARTMENT OF

Original Appropriation

Final Budget

Funds Available

Revenues: State Appropriation Regular Federal Revenues Other Revenues Retained

$

41,476,571.00 $

41,543,571.00 $

3,293,692.00

3,562,292.00

4,231,237.00

7,591,058.00

Total Revenues

$

49,001,500.00 $

52,696,921.00 $

Carry-Over from Prior Year:

Transfer from Reserved Fund Balance

0.00

Actual

Variance Favorable (Unfavorable)

41,543,571.00 $ 6,343,508.68 4,429,642.90
52,316,722.58 $

0.00 2,781,216.68 (3,161,415.10)
(380,198.42)

386,309.79

386,309.79

Total Funds Available

$

49,001,500.00 $==~===52!,:69:6:,:92:1:.=00== $

52,703,032.37 $

6,111.37

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 Diaguostic Laboratories in

Canton, Dalton, Douglas, Oakwood, Statesboro

Carroll, Macon, Mitchell, and Monroe

Veterinary Fees

Indemnities

Advertising Contract

Payments to Georgia Agrirama Development

Authority for Operations

Payments to Georgia Development Authority

Renovation, Construction, Repairs and

MaintenanceProjects at Major and Minor

Markets

Contract - Federation ofSouthem Cooperatives

32,015,270.00 $ 4,530,070.00 959,114.00 626,192.00 447,575.00 450,000.00 814,475.00 412,585.00 990,107.00
946,000.00
2,591,940.00
2,535,464.00 412,000.00 100,000.00 175,000.00
705,708.00 250,000.00
40,000.00

31,595,270.00 $ 5,017,070.00 1,092,114.00 814,613.00 406,575.00 740,000.00 814,475.00 412,585.00 1,030,107.00 31,000.00
946,000.00
2,658,940.00
2,535,464.00 412,000.00 100,000.00 175,000.00
705,708.00 250,000.00
2,920,000.00 40,000.00

30,988,277.56 $ 5,069,722.12 1,073,535.97 830,000.88 404,513.55 741,236.61 813,831.91 407,718.19 1,018,079.30 30,590.00
946,000.00
2,658,940.00
2,535,464.00 258,108.25 50,316.18 175,000.00
705,708.00 250,000.00
2,883,633.28 40,000.00

606,992.44 (52,652.12) 18,578.03 (15,387.88)
2,061.45 (1,236.61)
643.09 4,866.81 12,027.70
410.00
0.00
0.00
0.00 153,891.75 49,683.82
0.00
0.00 0.00
36,366.72 0.00

Total Expenditures

$

49,001,500.00 $==~===52!,:69:6:,:92:1:.=00== $

51,880,675.80 $

816,245.20

Excess of Funds Available over Expenditures

$

822,356.57 $

822,356.57

See Accountant's Report on Compilation ofFinancial Statements. 62

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND
For the Fiscal Year Ended June 30, 1996

AGRICULTURE, DEPARTMENT OF - "B" AGRIRAMA DEVELOPMENT AUTHORITY, GEORGIA

Original Appropriation

Final Budget

Actual

F1mds Available

Revenues: Other Revenues Retained

$

1,366,188.00 $

1,337,575.00 $

1,154,902.83 $

Carry-Over from Prior Year: Transfer from Fund Balance
Reserved Unreserved

5,500.00 0.00

165,978.16 57,129.06

Variance Favorable (Unfavorable)
(182,672.17)
160,478.16 57,129.06

Total Funds Available

$

1,366,188.00 $

1,343,075.00 $

1,378,010.05 $

3...;4,:.....93_5_.0_5_

Expenditures
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Telecommunications Per Diem, Fees and Contracts Capital Outlay Other
Goods for Resale
Total Expenditures
Excess of Funds Available over Expenditures

$

867,358.00 $

173,980.00

5,500.00

12,700.00

35,150.00

5,000.00

7,500.00

9,500.00

140,000.00

109,500.00

============ 1,366,188.00 $
$

837,692.00 $ 179,636.00
1,500.00 0.00 0.00
9,000.00 7,500.00 3,380.00 210,367.00
94,000.00
1,343,075.00 $
$

807,601.32 $ 154,298.40
711.13 0.00 0.00
7,449.00 7,075.34 2,710.72 213,891.34
92,659.89
1,286,397.14 $
91,612.91 $

30,090.68 25,337.60
788.87 0.00 0.00
1,551.00 424.66 669.28
(3,524.34)
1,340.11
56,677.86
91,612.91

See Accountant's Report on Compilation of Financial Statements. 63

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

BANKING AND FINANCE, DEPARTMENT OF

Original Appropriation

Funds Available

Revenues: State Appropriation Regular

$

9,237,778.00 $

Final Budget
9,237,778.00 $

Expenditures
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts
Total Expenditures

$

7,551,993.00 $

7,551,993.00 $

466,380.00

466,380.00

399,855.00

399,855.00

78,955.00

78,955.00

6,800.00

6,800.00

312,033.00

312,033.00

327,850.00

327,850.00

78,912.00

78,912.00

15,000.00

15,000.00

9,237,778.00 $

9,237,778.00 $

Excess ofFunds Available over Expenditures

$

Actual

Variance Favorable (Unfavorable)

9,237,778.00 $

0_.0_0_

7,059,005.85 $ 468,037.07 403,183.03 80,388.75 6,775.60 314,036.80 334,070.00 79,109.88 5,908.44
8,750,515.42 $
487,262.58 $

492,987.15 (1,657.07) (3,328.03) (1,433.75) 24.40 (2,003.80) (6,220.00) (197.88) 9,091.56
487,262.58
487,262.58

See Accountant's Report on Compilation ofFinancial Statements. 64

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the FiscaL Year Ended June 30, 1996

CHILDREN AND YOUTH SERVICES, DEPARTMENT OF

Original Appropriation

Final Budget

Funds Available

Revenues: State Appropriation Regular Federal Revenues Other Revenues Retained

$

126,604,705.00 $

126,652,017.00 $

3,126,466.00

3,983,875.00

9,206,487.00

Total Revenues

$

130,588,580.00 $

138,984,970.00 $

Carry-Over from Prior Year:

Transfer from Reserved Fund Balance

0.00

Actual

Variance Favorable (Unfavorable)

126,652,017.00 $ 5,143,714.65 3,698,025.12
135,493,756.77 $
1,581,530.54

0.00 2,017,248.65 (5,508,461.88) (3,491,213.23)
1,581,530.54

Total Funds Available

$

130,588,580.00 $

138,984,970.00 $

137,075,287.31 $ _ _~(1:..:,9....:0.;".9':..;.6.;.:82:.;..6:.;.9.:....)

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
Institutional Repairs and Maintenance Grants to County-Owned Detention Centers Service Benefits for Children Purchase of Service Contracts
Total Expenditures
Excess of Funds Available over Expenditures

$

74,622,305.00 $

78,047,565.00 $

77,302,570.96 $

5,884,954.00

8,619,115.00

8,715,332.99

889,360.00

1,021,368.00

990,772.07

293,990.00

460,240.00

455,075.22

363,781.00

502,100.00

486,090.80

243,289.00

992,665.00

994,294.25

1,664,144.00

1,823,981.00

1,759,978.33

900,825.00

957,899.00

967,582.74

5,605,100.00

5,318,523.00

5,227,302.55

3,345,827.00

1,101,480.47

2,200,745.00 562,330.00
3,715,495.00 20,243,332.00 13,398,930.00

2,302,904.00 575,495.00
3,490,495.00 18,345,863.00 13,180,930.00

2,228,470.65 574,063.19
3,452,738.00 18,252,062.35 13,122,427.51

$

130,588,580.00 $

138,984,970.00 $

135,630,242.08 $

$

1,445,045.23 $

744,994.04 (96,217.99) 30,595.93
5,164.78 16,009.20 (1,629.25) 64,002.67 (9,683.74) 91,220.45 2,244,346.53
74,433.35 1,431.81
37,757.00 93,800.65 58,502.49
3,354,727.92
1,445,045.23

See Accountant's Report on Compilation of Financial Statements. 65

01 Stale (Jeorcjia

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

COMMUNITY AFFAIRS, DEPARTMENT OF

Original Appropriation

Final Budget

Funds Available

Revenues: State Appropriation Regular Federal Revenues Other Revenues Retained

$

34,348,807.00 $

41,359,558.00 $

30,904,056.00

208,032,598.00

1,591,433.00

8,607,392.00

Total Revenues

$

66,844,296.00 $ 257,999,548.00 $

Carry-Over from Prior Year:

Transfer from Reserved Fund Balance

0.00

Actual

Variance Favorable (Unfavorable)

41,238,924.00 $ 96,556,066.24 2,109,434.90
139,904,425.14 $

(120,634.00) (111,476,531.76)
(6,497,957.10)
(118,095,122.86)

6,575,757.95

6,575,757.95

Total Funds Available

$

66,844,296.00 $

257,999,548.00 $

146,480,183.09 $ (111,519,364.91)

Expenditures

Personal Services

$

Regular Operating Expenses

Travel

Equipment

Computer Charges

Real Estate Rentals

Telecommunications

Per Diem, Fees and Contracts

Other

ARC Revolving Loan Fund

Contracts with Regional Planning and

Development

Local Assistance Grants

Appalachian Regional Commission Assessment

Community Development Block Grants (Federal)

National and Community Service Program

Payments to Music Hall ofFame Authority

Payments to Sports Hall of Fame

Local Development Fund

Payment to State Housing Trust Fund

Payment to Georgia Housing Finance Authority

Payment to Georgia Environmental Facilities

Authority

Regional Economic Business Assistance Grants

Local Government Efficiency Grant Program

State Commission on National and Community

Service

EZIEC Administration

EZIEC Grants

5,964,998.00 $ 334,240.00 170,205.00 7,180.00 146,005.00 513,430.00 49,090.00 217,000.00
2,272,825.00 6,442,338.00
97,100.00 30,000,000.00
250,000.00 774,059.00 126,790.00 750,000.00 4,625,000.00 9,607,000.00
2,305,898.00 1,000,000.00
750,000.00
216,138.00 225,000.00

7,440,437.00 $ 714,139.00 240,807.00 56,814.00 232,433.00 513,430.00 147,960.00
3,558,218.00
312,473.00
2,272,825.00 10,077,413.00
97,100.00 91,262,008.00
0.00 774,059.00 126,790.00 750,000.00 4,625,000.00 4,607,000.00
2,305,898.00 13,553,143.00
750,000.00
4,514,497.00 225,000.00
108,842,104.00

7,041,071.39 $ 667,912.92 190,309.93 36,821.53 220,242.41 508,592.21 143,836.10
3,408,259.94
32,300.00
2,272,825.00 10,031,652.29
97,097.50 78,822,969.17
0.00 774,059.00 126,790.00 750,000.00 4,625,000.00 4,607,000.00
2,305,898.00 13,553,133.00
750,000.00
3,689,625.77 176,739.37
11,454,604.00

399,365.61 46,226.08 50,497.07 19,992.47 12,190.59 4,837.79 4,123.90 149,958.06
280,173.00
0.00 45,760.71
2.50 12,439,038.83
0.00 0.00 0.00 0.00 0.00 0.00
0.00 10.00 0.00
824,871.23 48,260.63
97,387,500.00

Total Expenditures

$

66,844,296.00 $

257,999,548.00 $

146,286,739.53 $

111,712,808.47

Excess of Funds Available over Expenditures

$

193,443.56 $

193,443.56

See Accountant's Report on Compilation of Financial Statements. 66

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

CORRECTIONS, DEPARTMENT OF - "A" ADMINISTRATION, INSTITUTIONS AND PROBATION

Original Appropriation

Final Budget

Actual

Funds Available

Revenues: State Appropriation Regular Federal Revenues Other Revenues Retained

$

682,249,089.00 $

682,256,216.00 $

682,256,216.00 $

1,260,010.00

3,782,535.00

3,248,240.56

7,120,068.00

16,620,666.00

20,091,587.81

Total Revenues

$

690,629,167.00 $

702,659,417.00 $

705,596,044.37 $

Carry-Over from Prior Year: Transfer from Reserved Fund Balance

829,752.00

5,247,726.41

Variance Favorable (Unfavorable)
0.00 (534,294.44) 3,470,921.81 2,936,627.37
4,417,974.41

Total Funds Available

$

690,629,167.00 $

703,489,169.00 $

710,843,770.78 $

7,,-3_54....::,_60_1_.7_8_

Expenditures

Personal Services

$

472,374,436.00 $

477,552,692.00 $

477,133,249.47 $

Regular Operating Expenses

56,134,874.00

58,001,521.00

57,264,043.70

Travel

2,202,700.00

2,346,637.00

2,085,845.99

Motor Vehicle Purchases

3,128,720.00

3,355,535.00

3,394,034.01

Equipment

4,498,745.00

5,109,581.00

5,019,661.94

Computer Charges

5,530,990.00

7,429,155.00

6,813,278.84

Real Estate Rentals

5,921,101.00

6,004,901.00

6,046,746.52

Telecommunications

6,930,550.00

7,043,154.00

7,003,556.59

Per Diem, Fees and Contracts

8,059,901.00

8,799,187.00

8,262,309.32

Capital Outlay

3,834,450.00

254,450.00

216,322.02

Other

Utilities

22,530,660.00

22,533,660.00

21,209,833.28

Court Costs

1,100,000.00

1,600,000.00

1,207,398.73

County Subsidy

16,893,100.00

16,418,100.00

15,651,505.00

County Subsidy for Jails

5,370,000.00

7,508,207.00

4,929,135.00

Central Repair Fund

1,152,000.00

1,152,000.00

1,114,375.30

Payments to Central State Hospital for Meals

4,059,700.00

4,059,700.00

3,949,297.63

Payments to Central State Hospital for Utilities

1,376,000.00

1,376,000.00

1,129,906.56

Payments to Public Safety for Meals

461,160.00

461,160.00

461,160.00

Inmate Release Fund

1,300,000.00

1,525,000.00

1,470,693.19

Health Services Purchases

66,606,416.00

68,356,416.00

64,892,030.95

Payments to MAG for Health Care Certification

63,420.00

63,420.00

63,420.00

University ofGeorgia - College ofVeterinary

Medicine Contracts

366,244.00

366,244.00

366,244.00

Minor Construction Fund

734,000.00

2,172,449.00

1,687,372.71

419,442.53 737,477.30 260,791.01 (38,499.01)
89,919.06 615,876.16 (41,845.52)
39,597.41 536,877.68 38,127.98
1,323,826.72 392,601.27 766,595.00
2,579,072.00 37,624.70 110,402.37 246,093.44 0.00 54,306.81
3,464,385.05 0.00
0.00 485,076.29

Total Expenditures

$

690,629,167.00 $

703,489,169.00 $

691,371,420.75 $

12,117,748.25

Excess of Funds Available over Expenditures

$

19,472,350.03 $

19,472,350.03

See Accountant's Report on Compilation of Financial Statements. 67

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

CORRECTIONS, DEPARTMENT OF - "B" PARDONS AND PAROLES, STATE BOARD OF

Original Appropriation

Final Budget

Funds Available

Revenues: State Appropriation Regular Federal Revenues Other Revenues Retained

$

41,369,832.00 $

41,035,980.00 $

430,907.00

568,798.00

Total Revenues

$

41,369,832.00 $

42,035,685.00 $

Carry-Over from Prior Year:

Transfer from Reserved Fund Balance

0.00

Actual

Variance Favorable (Unfavorable)

40,859,980.00 $ 327,880.55 148,744.92
41,336,605.47 $
547,763.00

(176,000.00) (103,026.45) (420,053.08)
(699,079.53)
547,763.00

Total Funds Available

$

41,369,832.00 $==:::=f4:2:,0::3:5:,6:8:5;.~0=0== $

41,884,368.47 $

(151,316.53)

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

$

33,181,024.00 $

33,221,736.00 $

32,921,612.47 $

1,560,147.00

1,907,265.00

1,942,529.74

587,000.00

587,000.00

563,458.30

78,000.00

364,974.00

370,169.04

271,000.00

146,000.00

148,084.21

313,200.00

619,140.00

631,154.29

2,634,111.00

2,634,111.00

2,682,856.07

951,700.00

904,564.00

922,168.27

1,118,650.00

975,895.00

975,338.49

650,000.00 25,000.00

650,000.00 25,000.00

649,980.00 24,010.03

300,123.53 (35,264.74) 23,541.70
(5,195.04) (2,084.21) (12,014.29) (48,745.07) (17,604.27)
556.51
20.00 989.97

Total Expenditures

41,369,832.00 $

42,035,685.00 $

41,831,360.91 $

204,324.09

Excess ofFunds Available over Expenditures

$

53,007.56 $

53,007.56

See Accountant's Report on Compilation of Financial Statements. 68

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

DEFENSE, DEPARTMENT OF

Original Appropriation

Final Budget

Funds Available

Revenues: State Appropriation Regular Federal Revenues Other Revenues Retained

$

4,694,610.00 $

4,694,610.00 $

11,473,251.00

19,709,529.00

254,612.00

657,834.00

Total Revenues

$

16,422,473.00 $

25,061,973.00 $

Carry-Over from Prior Year:

Transfer from Reserved Fund Balance

0.00

Actual

Variance Favorable (Unfavorable)

4,694,610.00 $ 19,177,907.38
569,770.42
24,442,287.80 $
715,576.31

0.00 (531,621.62)
(88,063.58)
(619,685.20)
715,576.31

Total Funds Available

$

16,422,473.00 $==~~!:2:5:,:0:61:,:9:7:3=.0=0== $

25,157,864.11 $

95,891.11

Expenditures
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts

$

9,171,902.00 $

9,813,979.00 $

9,683,887.05 $

6,644,215.00

13,206,806.00

12,682,655.42

29,375.00

66,212.00

62,791.31

15,791.00

15,791.00

15,023.70

28,840.00

72,544.00

23,855.98

11,125.00

119,580.00

81,721.25

24,400.00

85,376.00

85,349.16

40,825.00

849,422.00

834,851.14

456,000.00

832,263.00

715,062.27

130,091.95 524,150.58
3,420.69 767.30
48,688.02 37,858.75
26.84 14,570.86 117,200.73

Total Expenditures

16,422,473.00 $

25,061,973.00 $

24,185,197.28 $

876,775.72

Excess ofFunds Available over Expenditures

$

972,666.83 $

972,666.83

See Accountant's Report on Compilation ofFinancial Statements. 69

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

EDUCATION, DEPARTMENT OF - "A" EDUCATION, DEPARTMENT OF

Original Appropriation

Final Budget

Actual

Funds Available

Revenues: State Appropriation Regular Federal Revenues Other Revenues Retained

$ 3,701,103,548.00 $ 3,779,432,876.00 $ 3,776,432,876.00 $

497,238,342.00

594,079,234.00

533,053,247.90

4,221,086.00

18,798,090.00

9,498,466.37

Total Revenues

$ 4,202,562,976.00 $ 4,392,310,200.00 $ 4,318,984,590.27 $

Carry-Over from Prior Year: Transfer from Reserved Fund Balance

0.00

428,953.74

Variance Favorable (Unfavorable)
(3,000,000.00) (61,025,986.10)
(9,299,623.63) (73,325,609.73)
428,953.74

Total Funds Available

$ 4,202,562,976.00 $ 4,392,310,200.00 $ 4,319,413,544.01 $_---'(~72..:..,8_9_6,'_6_55_.9_9.:...)

Expenditures
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Other Utilities QBE Formula Grants:
Kindergarten/Grades 1 - 3 Grades 4 - 8 Grades 9 - 12 High School Laboratories Vocational Education Laboratories Special Education Gifted Remedial Education StaffDevelopment and Professional Development Media Indirect Cost Pupil Transportation Local Fair Share Mid-Term Adjustment Reserve Teacher Salary Schedule Adjustment Other Categorical Grants: Equalization Formula Sparsity Grants In School Suspension Special Instructional Assistance Middle School Incentive Special Education Low-Incidence Grants

$

36,649,409.00 $

36,550,926.00 $

34,578,936.70 $

5,568,020.00

6,678,347.00

4,789,255.57

1,145,152.00

1,600,658.00

955,166.09

139,665.00

139,665.00

130,700.92

341,214.00

363,752.00

179,451.64

7,792,978.00

8,923,020.00

7,753,657.36

1,514,966.00

1,526,366.00

1,430,411.78

1,280,329.00

1,355,041.00

1,213,687.17

18,218,402.00

22,440,621.00

17,838,252.65

962,485.00

962,485.00

754,439.60

827,651,524.00 779,316,673.00 296,732,910.00 180,409,249.00 111,169,887.00 329,549,291.00
48,746,103.00 73,351,312.00

861,279,137.00 818,340,850.00 311,639,548.00 189,439,018.00 116,242,554.00 346,213,274.00
51,241,172.00 76,335,052.00

861,279,137.00 818,340,850.00 311,639,548.00 189,439,018.00 116,242,554.00 346,213,274.00
51,241,172.00 76,335,052.00

32,199,664.00 95,532,367.00 627,250,894.00 136,815,917.00 (658,824,689.00)
150,155,595.00

32,446,142.00 99,492,691.00 633,258,428.00 138,533,602.00 (658,766,066.00) 77,462,514.00
0.00

32,446,142.00 99,492,691.00 633,258,428.00 138,159,104.00 (658,766,066.00) 77,462,514.00
0.00

160,777,464.00 3,609,604.00 22,166,686.00 69,091,100.00 68,702,696.00 483,628.00

160,777,465.00 3,301,936.00
23,317,032.00 72,733,808.00 72,512,817.00
563,759.00

160,777,462.00 3,301,936.00
23,317,032.00 72,552,948.00 72,512,817.00
551,277.00

1,971,989.30 1,889,091.43
645,491.91 8,964.08
184,300.36 1,169,362.64
95,954.22 141,353.83 4,602,368.35
208,045.40
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 374,498.00 0.00 0.00 0.00
3.00 0.00 0.00 180,860.00 0.00 12,482.00

See Accountant's Report on Compilation of Financial Statements. 70

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

EDUCATION, DEPARTMENT OF - "A" EDUCATION, DEPARTMENT OF

Original

Appropriation

Non-QBE Grants: Education of Children of Low-Income Families $

143,999,894.00 $

Retirement (H.B. 272 and H.B. 1321)

5,173,750.00

Instructional Services for the Handicapped

54,732,103.00

Tuition for the Multi-Handicapped

1,896,312.00

Severely Emotionally Disturbed

39,621,548.00

School Lunch (Federal)

188,375,722.00

School Lunch (State)

26,798,985.00

Supervision and Assessment of Students and

Beginning Teachers and Performance-Based

Certification

2,005,097.00

Regional Education Service Agencies

8,899,461.00

Georgia Learning Resources System

3,528,045.00

High School Program

21,827,731.00

Special Education in State Institutions

4,782,130.00

Governor's Scholarships

2,818,424.00

Counselors Vocational Research and Curriculum

6,661,809.00 293,520.00

Even Start Salaries and Travel of Public Librarians

2,720,906.00 11,453,167.00

Public Library Materials

5,719,142.00

Talking Book Centers
Public Library M & a

992,239.00 4,039,395.00

Child Care Lunch Program (Federal)

25,244,070.00

Chapter II - Block Grant Flow Through

9,663,513.00

Payment of Federal Funds to Board of

Technical and Adult Education Education of Homeless Children/Youth

14,395,919.00 601,772.00

Innovative Programs

1,690,215.00

Next Generation School Grants

2,443,700.00

Limited English-Speaking Students Program

10,876,940.00

Drug Free School (Federal)

11,625,943.00

At Risk Summer School Program

6,000,000.00

Emergency Immigrant Education Program

164,514.00

Title II Math/Science Grant (Federal)

5,042,895.00

Robert C. Byrd Scholarship (Federal)

273,723.00

Health Insurance - Non-Cert. Personnel and

Retired Teachers

99,047,892.00

Pre-School Handicapped Program

14,199,935.00

Mentor Teachers

1,250,000.00

Nutrition Education Serve America Program

382,597.00

Youth Apprenticeship Grants

4,340,000.00

Remedial Summer School

1,875,664.00

Alternative Programs

12,126,442.00

Environmental Science Grants

100,000.00

Pay for Performance

3,000,000.00

Mentoring Program

500,000.00

Charter Schools

50,000.00

Technology Specialist

12,827,367.00

State and Local Education Systemic

Migrant Education

Final Budget
186,342,065.00 $ 5,173,750.00
64,083,180.00 1,546,207.00
42,844,819.00 206,404,512.00
27,712,817.00
2,028,464.00 9,012,044.00 3,895,096.00 39,674,784.00 4,782,130.00 2,818,424.00 6,995,656.00
294,520.00 2,963,956.00 12,571,011.00 6,302,325.00
992,239.00 4,039,395.00 33,702,706.00 9,663,513.00
16,892,002.00 1,203,522.00 1,773,761.00 2,443,700.00
11,417,099.00 11,625,943.00 6,000,000.00
459,113.00 5,580,597.00
772,500.00
99,047,892.00 14,953,763.00
1,250,000.00 63,913.00
632,685.00 4,340,000.00 1,875,664.00 12,394,075.00
100,000.00 2,018,000.00
500,000.00 620,000.00 13,655,450.00 1,674,891.00 266,403.00

Actual
178,097,558.00 $ 5,308,976.18
61,644,962.00 1,538,516.14
42,844,819.00 202,881,821.88
27,567,268.00

Variance Favorable (Unfavorable)
8,244,507.00 (135,226.18) 2,438,218.00
7,690.86 0.00
3,522,690.12 145,549.00

2,028,464.00 9,012,044.00 3,833,130.00 31,932,850.47 4,564,128.00 2,818,424.00 6,995,220.00
146,338.00 2,874,877.00 12,558,024.26 5,927,770.98
992,239.00 4,039,391.00 31,139,947.62 7,948,435.50
14,237,799.13 662,599.63
1,609,663.00 499,996.00
11,417,099.00 9,263,719.33 5,999,999.93
416,362.60 5,173,471.12
772,500.00
99,047,892.00 14,953,763.00
1,248,292.50 63,913.00
543,862.78 4,307,343.00 1,875,663.D9 12,394,075.00
100,000.00 2,018,000.00
495,060.00 260,000.00 13,655,450.00 1,569,113.00 266,394.00

0.00 0.00 61,966.00 7,741,933.53 218,002.00 0.00 436.00 148,182.00 89,079.00 12,986.74 374,554.02 0.00 4.00 2,562,758.38 1,715,077.50
2,654,202.87 540,922.37 164,098.00
1,943,704.00 0.00
2,362,223.67 0.07
42,750.40 407,125.88
0.00
0.00 0.00 1,707.50 0.00 88,822.22 32,657.00 0.91 0.00 0.00 0.00 4,940.00 360,000.00 0.00 105,778.00 9.00

Total Expenditures

$ 4,202,562,976.00 $ 4,392,310,200.00 $ 4,344,968,085.62 $

47,342,114.38

Excess ofFunds Available over Expenditures
See Accountant's Report on Compilation of Financial Statements. 71

$

(25,554,541.61) $

(25,554,541.61 )

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

EDUCATION, DEPARTMENT OF - "B" LOTTERY FOR EDUCATION

Original Appropriation

Final Budget

Funds Available

Revenues: State Appropriation Lottery Proceeds

$

181,656,245.00 $

202,636,245.00 $

Actual

Variance Favorable (Unfavorable)

202,136,245.00 $

(500,000.00)

Expenditures
Capital Outlay Other
Pre-Kindergarten for 4-year-olds Next Generation Schools Alternative Programs Educational Technology Centers Model Technology Schools Post Secondary Options Learning Logic Sites Media Center/Library Equipment
Total Expenditures
Excess of Funds Available over Expenditures

$

13,000,000.00 $

11,950,000.00 $

10,650,000.00 $

157,646,245.00 500,000.00
5,000,000.00 900,000.00 250,000.00
1,200,000.00 1,000,000.00 2,160,000.00

178,456,245.00 500,000.00
5,000,000.00 900,000.00 250,000.00
1,320,000.00 2,100,000.00 2,160,000.00

177,876,088.21 500,000.00
5,000,000.00 900,000.00 250,000.00
1,313,015.47 2,100,000.00 2,160,000.00

$

181,656,245.00 $

202,636,245.00 $

200,749,103.68 $

$

1,387,141.32 $

1,300,000.00
580,156.79 0.00 0.00 0.00 0.00
6,984.53 0.00 0.00
1,887,141.32
1,387,141.32

Sec Accountant's Report on Compilation of Financial Statements. 72

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET-BYBUDGETumT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

EMPLOYEES' RETIREMENT SYSTEM

Original Appropriation

Funds Available

Revenues: Other Revenues Retained

$

4,148,228.00 $

Cany-Over from Prior Year: Transfer from Reserved Fund Balance

Final Budget
4,556,682.00 $ 0.00

Total Funds Available

$

4,148,228.00 $

4,556,682.00 $

Expenditures
Personal Services Regular Operating Expenses Travel Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts
Total Expenditures
Excess ofFunds Available over Expenditures

$

1,707,266.00 $

342,000.00

20,500.00

20,608.00

564,140.00

302,000.00

24,714.00

1,167,000.00

$====4,=14~8,=22=8.0=0 =$

1,890,003.00 $ 354,000.00 20,500.00 20,608.00 587,140.00 302,000.00 40,431.00
1,342,000.00
4,556,682.00 $
$

Actual

Variance Favorable (Unfavorable)

4,139,227.22 $

(417,454.78)

200.00

200.00

4,139,427.22 $ _ _---->.(4_1_7,:.-2_54_.7_8'"-)

1,773,499.17 $ 236,109.78 18,570.22 13,826.76 585,050.49 301,839.96 40,417.47
1,169,913.37
4,139,227.22 $
200.00 $

116,503.83 117,890.22
1,929.78 6,781.24 2,089.51
160.04 13.53
172,086.63
417,454.78
200.00

See Accountant's Report on Compilation of Financial Statements. 73

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

FORESTRY COMMISSION, GEORGIA

Original Appropriation

Final Budget

Funds Available

Revenues: State Appropriation Regular Federal Revenues Other Revenues Retained

$

36,533,648.00 $

36,470,488.00 $

822,000.00

2,310,319.00

4,045,261.00

5,054,152.00

Actual

Variance Favorable (Unfavorable)

35,970,488.00 $ 2,298,155.80 5,098,046.05

(500,000.00) (12,163.20) 43,894.05

Total Funds Available

$

41,400,909.00 $

43,834,959.00 $

43,366,689.85 $ _ _----'(_46_8-'-,2_6_9._15-'-)

Expenditures

Personal Services

$

30,021,438.00 $

30,104,502.00 $

29,223,885.02 $

Regular Operating Expenses

5,931,099.00

7,118,402.00

7,028,635.16

Travel

159,937.00

260,422.00

259,202.87

Motor Vehicle Purchases

1,313,670.00

1,337,048.00

1,281,727.18

Equipment

1,757,312.00

1,774,674.00

1,768,787.80

Computer Charges

416,000.00

539,500.00

533,890.86

Real Estate Rentals

54,764.00

56,764.00

53,756.50

Telecommunications

928,106.00

1,011,821.00

1,001,588.26

Per Diem, Fees and Contracts

486,831.00

1,232,074.00

1,139,500.36

Capital Outlay

241,752.00

309,752.00

308,377.36

Other

Ware County Grant for Southern Forest World

30,000.00

30,000.00

30,000.00

Ware County Grant for Road Maintenance

60,000.00

60,000.00

60,000.00

880,616.98 89,766.84 1,219.13 55,320.82 5,886.20 5,609.14 3,007.50 10,232.74 92,573.64 1,374.64
0.00 0.00

Total Expenditures

$ ==:::i:::4:!1::,i4::0::0::,E90:=9.=0=0= $

43,834,959.00 $

42,689,351.37 $

1,145,607.63

Excess of Funds Available over Expenditures

$

677,338.48 $

677,338.48

See Accountant's Report on Compilation of Financial Statements. 74

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

INVESTIGATION, GEORGIA BUREAU OF

Original Appropriation

Final Budget

Ftmds Available

Revenues: State Appropriation Regular Federal Revenues Other Revenues Retained

$

46,352,276.00 $

46,715,362.00 $

9,013,295.00

511,656.00

Total Revenues

$

46,352,276.00 $

56,240,313.00 $

Carry-Over from Prior Year:

Transfer from Reserved Fund Balance

0.00

Actual

Variance Favorable (Unfavorable)

46,267,108.00 $ 5,785,241.83 1,231,900.02
53,284,249.85 $

(448,254.00) (3,228,053.17)
720,244.02
(2,956,063.15)

1,403,046.81

1,403,046.81

Total Funds Available

$

46,352,276.00 $==~=56=,2=40s,3=1=3.0=0= $

54,687,296.66 $

(1,553,016.34)

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 Evidence Purchased

$

33,685,416.00 $

35,622,939.00 $

34,802,401.02 $

4,061,588.00

6,859,028.00

5,752,452.86

524,727.00

601,523.00

543,779.13

830,397.00

1,162,830.00

1,153,253.42

1,786,463.00

2,023,641.00

2,046,867.74

761,736.00

2,655,960.00

2,697,520.38

2,063,323.00

2,395,372.00

2,259,815.56

885,811.00

1,021,457.00

983,905.92

1,243,815.00

2,862,614.00

2,483,629.33

479,000.00

478,828.76

509,000.00

555,949.00

549,801.76

820,537.98 1,106,575.14
57,743.87 9,576.58 (23,226.74) (41,560.38) 135,556.44 37,551.08 378,984.67
171.24
6,147.24

Total Expenditures

46,352,276.00 $

56,240,313.00 $

53,752,255.88 $

2,488,057.12

Excess ofFunds Available over Expenditures

$

935,040.78 $

935,040.78

See Accountant's Report on Compilation of Financial Statements. 75

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

GOVERNOR, OFFICE OF THE

Original Appropriation

Final Budget

Ftmds Available

Revenues: State Appropriation Regular Federal Revenues Other Revenues Retained

$

28,192,063.00 $

31,033,764.50 $

6,568,745.00

107,328,871.00

879,337.00

1,818,772.00

Total Revenues

$

35,640,145.00 $

140,181,407.50 $

Carry-Over from Prior Year:

Transfer from Reserved Fund Balance

0.00

Actual

Variance Favorable (Unfavorable)

29,921,984.00 $ 64,465,375.19
2,441,580.49
96,828,939.68 $

(I, 111,780.50) (42,863,495.81)
622,808.49
(43,352,467.82)

26,322,813.55

26,322,813.55

Total Funds Available

$

35,640,145.00 $

140,181,407.50 $

123,151,753.23 $ _---'(_17...:..,0_2....;9,--'65_4_.2_7"'-)

Expenditures
Personal Services Regular Operating Expenses Travel Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Other Cost ofOperations Mansion Allowance Governor's Emergency Fund (Undistributed) Intern Stipends and Travel Art Grants of State Funds Art Grants ofNon-State Funds Humanities Grant - State Funds Children and Youth Grants Juvenile Justice Grants Georgia Crime Victims Assistance Program Grants to Local Systems Grants - Local EMA Grants - Civil Air Patrol Grants - Disaster
Total Expenditures

$

15,412,038.00 $

17,300,699.00 $

15,689,935.71 $

1,610,763.29

995,619.00

1,797,339.00

1,619,115.33

178,223.67

304,734.00

365,729.00

261,040.88

104,688.12

108,346.00

333,567.00

235,113.31

98,453.69

685,977.00

995,915.00

901,410.29

94,504.71

1,019,100.00

1,200,314.00

1,126,877.74

73,436.26

378,556.00

627,464.00

592,479.75

34,984.25

5, I03,427.00

32,012,716.00

19,711,088.68

12,301,627.32

3,512,745.00 40,000.00
165,000.00 4,000,000.00
372,960.00 130,600.00 290,975.00 1,189,700.00 100,000.00 684,400.00 1,085,968.00 60,000.00

3,512,745.00 40,000.00 161,780.50
240,000.00 3,952,500.00
507,889.00 130,600.00 290,975.00 3,599,446.00 516,000.00 684,400.00 1,602,729.00 60,000.00 70,248,600.00

3,058,148.49 40,000.00 0.00
210,333.03 3,952,500.00
439,004.85 130,600.00 290,975.00 1,534,155.87 500,876.69 684,400.00 1,235,328.55 60,000.00 46,341,286.20

454,596.51 0.00
161,780.50 29,666.97
0.00 68,884.15
0.00 0.00 2,065,290.13 15,123.31 0.00 367,400.45 0.00 23,907,313.80

$ ====:3,5,~64:0o,1=4=5=.0=0= $

140,181,407.50 $

98,614,670.37 $

41,566,737.13

Excess ofFunds Available over Expenditures

$

24,537,082.86 $

24,537,082.86

See Accountant's Report on Compilation of Financial Statements. 76

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

HUMAN RESOURCES, DEPARTMENT OF - "A" DEPARTMENTAL OPERATIONS

Original Appropriation

Final Budget

Actual

Funds Available

Revenues: State Appropriation Regular Federal Revenues Other Revenues Retained

$

710,385,627.00 $

696,322,242.00 $

691,263,810.00 $

845,564,030.00

949,346,816.00

922,998,252.80

113,075,406.00

180,413,954.00

130,209,262.33

Total Revenues

$ 1,669,025,063.00 $ 1,826,083,012.00 $ 1,744,471,325.13 $

Carry-Over from Prior Year: Transfer from Reserved Fund Balance

1,051,715.00

19,748,619.24

Variance Favorable (Unfavorable)
(5,058,432.00) (26,348,563.20) (50,204,691.67) (81,611,686.87)
18,696,904.24

Total Funds Available

$ 1,669,025,063.00 $ 1,827,134,727.00 $ 1,764,219,944.37 $ _---'(..:...:62=,9-=1..:...:4,~7..:...:82:.;....6:..:.3"_)

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 Kidney Disease Benefits Cancer Control Benefits Family Planning Benefits Case Services E.S.R.P. Case Services Children's Trust Fund Cash Benefits Special Purpose Contracts Service Benefits for Children Purchase of Service Contracts Grant-In-Aid to Counties Institutional Repairs and Maintenance Postage Payments to DMA-Community Care Grants for Regional Maternal and Infant Care Grants for County DFACS - Operations Medical Benefits

$

222,654,161.00 $

232,143,161.00 $

224,732,441.98 $

96,156,213.00

155,992,430.00

146,920,029.79

4,389,414.00

6,420,677.00

5,504,562.73

1,774,555.00

2,159,799.00

2,077,442.16

1,198,719.00

2,019,747.00

1,545,986.87

32,566,650.00

43,150,793.00

41,948,943.02

13,514,435.00

14,286,064.00

13,765,518.49

13,153,547.00

14,546,099.00

13,628,534.99

39,139,472.00

67,286,162.00

61,149,607.20

83,000.00

83,000.00

937,269.00 315,247.00 4,007,000.00 656,222.00 25,005,093.00
28,505.00 2,20 1,792.00 450,318,784.00 6,619,227.00 250,893,567.00 75,226,613.00 119,643,795.00
322,940.00 6,578,141.00 15,826,037.00
845,769.00 285,051,896.00

937,369.00 0.00 0.00 0.00
27,370,514.00 0.00
4,121,663.00 423,469,593.00
8,872,847.00 256,556,986.00
97,895,229.00 137,367,482.00
716,450.00 6,920,134.00 16,176,037.00
0.00 302,680,834.00
5,961,657.00

885,276.81 0.00 0.00 0.00
25,463,910.08 0.00
3,824,967.00 404,615,501.08
8,089,465.83 224,319,778.34
95,591,502.39 133,165,739.96
699,704.01 6,088,488.70 16,169,588.61
0.00 299,841,169.76
3,581,775.03

7,410,719.02 9,072,400.21
916,114.27 82,356.84
473,760.13 1,20 I,849.98
520,545.51 917,564.01 6,136,554.80
0.00
52,092.19 0.00 0.00 0.00
1,906,603.92 0.00
296,696.00 18,854,091.92
783,381.17 32,237,207.66
2,303,726.61 4,201,742.04
16,745.99 831,645.30
6,448.39 0.00
2,839,664.24 2,379,881.97

Total Expenditures

$ 1,669,025,063.00 $ 1,827,134,727.00 $ 1,733,692,934.83 $

93,441,792.17

Excess ofFunds Available over Expenditures

$

30,527,009.54 $

30,527,009.54

See Accountant's Report on Compilation of Financial Statements. 77

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND
For the Fiscal Year Ended June 30, 1996

HUMAN RESOURCES, DEPARTMENT OF - "B" COMMUNITY MENTAL HEALTHIMENTAL RETARDATION

AND INSTITUTIONS

Original

Final

Appropriation

Budget

Actual

Funds Available

Revenues: State Appropriation Regular Federal Revenues Other Revenues Retained

$

512,653,440.00 $

509,097,301.00 $

508,097,301.00 $

66,053,925.00

77,411,020.00

72,202,680.13

137,694,342.00

142,663,264.00

148,598,133.07

Total Revenues

$

716,401,707.00 $

729,171,585.00 $

728,898,114.20 $

Carry-Over from Prior Year: Transfer from Reserved Fund Balance

147,204.00

11,956,432.50

Variance Favorable (Unfavorable)
(1,000,000.00) (5,208,339.87) 5,934,869.07
(273,470.80)
11,809,228.50

Total Funds Available

$

716,401,707.00 $

729,318,789.00 $

740,854,546.70 $

1...;1';...5_35...;.,7_5_7_.7_0_

Expenditures
Personal Services Motor Vehicle Purchases Other Utilities
Operating Expenses Major Maintenance and Construction Community Services

$

367,486,851.00 $

365,982,255.00 $

360,056,035.64 $

847,000.00

882,000.00

879,826.42

12,310,286.00 61,336,021.00
2,021,190.00 272,400,359.00

12,347,036.00 69,327,631.00
2,021,190.00 278,758,677.00

11,673,809.39 68,475,988.55
1,992,056.00 272,715,444.38

5,926,219.36 2,173.58
673,226.61 851,642.45
29,134.00 6,043,232.62

Total Expenditures

$

716,401,707.00 $

729,318,789.00 $

715,793,160.38 $

13,525,628.62

Excess ofFunds Available over Expenditures

$

25,061,386.32 $

25,061,386.32

See Accountant's Report on Compilation of Financial Statements. 78

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGETFUND

For the Fiscal Year Ended June 30, 1996

INDUSTRY, TRADE, AND TOURISM, DEPARTMENT OF

Original Appropriation

Final Budget

Ftmds Available

Revenues: State Appropriation Regular Federal Revenues Other Revenues Retained

$

25,876,096.00 $

28,396,068.00 $

89,924.00

929,800.00

16,580,302.00

Actual

Variance Favorable (Unfavorable)

28,152,973.00 $ 89,924.17
1,152,948.12

(243,095.00) 0.17
(15,427,353.88)

Total Funds Available

$

26,805,896.00 $

45,066,294.00 $

29,395,845.29 $ _--..0(_15..:...,6_7....;0,'--44_8_7. _1!-)

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 Marketing Georgia Ports Authority Lease Rentals Foreign Currency Reserve Waterway Development in Georgia Georgia World Congress Center General Obligation Bonds
Total Expenditures
Excess ofFunds Available over Expenditures

$

9,405,142.00 $

9,297,710.00 $

8,850,557.79 $

1,621,570.00

1,840,688.00

1,847,777.92

360,000.00

363,640.00

370,202.33

59,978.00

63,787.00

62,450.90

142,672.00

162,154.00

158,001.96

154,666.00

192,350.00

189,517.79

1,042,415.00

1,034,491.00

992,155.70

302,000.00

339,350.00

287,073.42

1,343,178.00

1,498,282.00

1,482,140.29

447,152.21 (7,089.92) (6,562.33) 1,336.10 4,152.04 2,832.21 42,335.30 52,276.58 16,141.71

181,600.00 10,859,580.00
1,240,000.00 43,095.00 50,000.00

181,600.00 10,859,580.00
1,240,000.00 19,567.00 50,000.00
2,500,000.00 15,423,095.00

181,600.00 10,852,172.02
1,240,000.00 0.00
50,000.00 2,500,000.00
0.00

0.00 7,407.98
0.00 19,567.00
0.00 0.00 15,423,095.00

$

26,805,896.00 $ ==~=45=,0=6~6,=29=4.:00: $

29,063,650.12 $

16,002,643.88

$

332,195.17 $

332,195.17

See Accountant's Report on Compilation of Financial Statements. 79

STATEMENT OF FUNDS AV.AILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30,1996

INSURANCE, DEPARTMENT OF

Original Appropriation

Final Budget

Funds Available

Revenues: State Appropriation Regular Federal Revenues Other Revenues Retained

$

15,756,518.00 $

15,788,518.00 $

1,256,440.00

1,627,622.00

50,360.00

450,360.00

Actual

Variance Favorable (Unfavorable)

15,788,515.00 $ 1,737,989.03 556,660.07

(3.00) 110,367.03 106,300.07

Total Funds Available

$

17,063,318.00 $

17,866,500.00 $

18,083,164.10 $

2_16-',_66_4_.1_0_

Expenditures
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts

$

13,982,959.00 $

14,171,864.00 $

12,899,722.06 $

722,723.00

851,699.00

892,326.91

401,560.00

451,560.00

454,209.44

113,850.00

145,850.00

145,547.37

66,880.00

66,880.00

63,045.20

442,990.00

490,153.00

443,537.43

806,814.00

807,054.00

802,158.00

317,300.00

317,300.00

308,311.05

208,242.00

564,140.00

528,563.07

1,272,141.94 (40,627.91) (2,649.44) 302.63 3,834.80 46,615.57 4,896.00 8,988.95 35,576.93

Total Expenditures

17,063,318.00 $

17,866,500.00 $

16,537,420.53 $

1,329,079.47

Excess ofFunds Available over Expenditures

$

1,545,743.57 $

1,545,743.57

See Accountant's Report on Compilation of Financial Statements. 80

.STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET-BY BUDGETUNlT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

LABOR, DEPARTMENT OF

Original Appropriation

Final Budget

Ftmds Available

Revenues: State Appropriation Regular Federal Financial Assistance Other Revenues Retained

$

17,942,762.00 $

17,942,762.00 $

144,119,284.00

159,666,118.00

1,832,318.00

1,832,318.00

Total Revenues

$

163,894,364.00 $

179,441,198.00 $

Carry-Over from Prior Year: Transfer from Reserved Fund Balance
Total Funds Available

0.00

.

$

163,894,364.00 $

179,441,198.00 $

Actual

Variance Favorable (Unfavorable)

17,901,087.00 $ 132,650,014.62
1,059,941.39
151,611,043.01 $

(41,675.00) (27,016,103.38)
(772,376.61)
(27,830,154.99)

308,362.52

308,362.52

151,919,405.53 $ _--.;(:....27....;.,5_2_1,:....7_92_.4_7-'-.)

Expenditures
Personal Services Regular Operating Expenses Travel Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Capital Outlay Other
Per Diem, Fees and Contracts (ITPA) Payments to State Treasury

$

68,510,067.00 $

77,834,301.00 $

76,720,636.42 $

7,424,929.00

11,148,473.00

9,777,686.03

1,346,137.00

1,525,610.00

1,300,100.94

844,965.00

1,114,652.00

425,694.39

7,151,101.00

7,151,101.00

2,766,087.06

2,150,518.00

2,234,845.00

2,099,999.95

1,343,288.00

1,526,450.00

1,450,299.23

3,164,280.00

4,146,687.00

4,052,351. 83

3,685,000.00

3,685,000.00

30,762.00

1,113,664.58 1,370,786.97
225,509.06 688,957.61 4,385,013.94 134,845.05
76,150.77 94,335.17 3,654,238.00

66,500,000.00 1,774,079.00

67,300,000.00 1,774,079.00

51,315,020.48 0.00

15,984,979.52 1,774,079.00

Total Expenditures

$

163,894,364.00 $

179,441,198.00 $

149,938,638.33 $

29,502,559.67

Excess ofFunds Available over Expenditures

$

1,980,767.20 $

1,980,767.20

See Accountant's Report on Compilation of Financial Statements. 81

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET-BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

LAW, DEPARTMENT OF

Original Appropriation

Final Budget

Funds Available

Revenues: State Appropriation Regular Other Revenues Retained

$

12,248,879.00 $

12,583,301.50 $

905,940.00

2,183,144.00

Actual

Variance Favorable (Unfavorable)

12,583,301.50 $ 2,185,991.57

0.00 2,847.57

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

$

13,154,819.00 $

14,766,445.50 $

14,769,293.07 $ - - - - ' -2,8-47-.57-

$

11,046,739.00 $

11,046,739.00 $

10,850,947.98 $

610,488.00

1,171,079.50

1,163,456.10

129,322.00

199,322.00

193,378.59

65,240.00

65,240.00

53,262.62

360,793.00

360,793.00

325,253.66

504,813.00

504,813.00

470,208.27

140,424.00

163,424.00

164,231.48

150,000.00

1,107,035.00

840,878.69

147,000.00

148,000.00

146,919.25

13,154,819.00 $

14,766,445.50 $

14,208,536.64 $

195,791.02 7,623.40 5,943.41 11,977.38
35,539.34 34,604.73
(807.48) 266,156.31
1,080.75
557,908.86

Excess ofFunds Available over Expenditures

$

560,756.43 $

560,756.43

See Accountant's Report on Compilation ofFinancial Statements. 82

STATEMENT OF FUNDS AVAlLABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND
For the Fiscal Year Ended June 30, 1996

MEDICAL ASSISTANCE, DEPARTMENT OF - "A" MEDICAID SERVICES

Original Appropriation

Final Budget

Actual

Funds Available

Revenues: State Appropriation Regular Federal Revenues Other Revenues Retained
Total Revenues

$ 1,202,531,154.00 $ 1,193,239,526.00 $ 1,192,264,346.00 $

2,160,611,189.00

2,443,010,885.00

2,003,250,295.73

93,006,212.00

93,502,659.00

105,393,591.06

$ 3,456,148,555.00 $ 3,729,753,070.00 $ 3,300,908,232.79 $

Carry-Over from Prior Year: Transfer from Reserved Fund Balance

181,760,695.00

168,360,385.37

Variance Favorable (Unfavorable)
(975,180.00) (439,760,589.27)
11,890,932.06 (428,844,837.21 )
(13,400,309.63)

Total Funds Available

$ 3,456,148,555.00 $ 3,911,513,765.00 $ 3,469,268,618.16 $ (442,245,146.84)

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
Audit Contracts

$

14,972,985.00 $

14,972,985.00 $

13,475,020.80 $

4,937,733.00

5,603,514.00

5,798,746.53

188,400.00

188,400.00

176,861.20

39,500.00

39,500.00

24,217.77

27,341,065.00

28,323,647.00

24,228,115.92

885,000.00

885,000.00

765,370.80

425,000.00

425,000.00

424,231.70

67,660,024.00

68,080,588.00

55,226,268.46

3,338,926,348.00 772,500.00

3,792,076,813.00 918,318.00

3,104,215,306.29 918,317.75

1,497,964.20 (195,232.53)
11,538.80 15,282.23 4,095,531.08 119,629.20
768.30 12,854,319.54
687,861,506.71 0.25

Total Expenditures

$ 3,456,148,555.00 $ 3,911,513,765.00 $ 3,205,252,457.22 $

706,261,307.78

Excess of Funds Available over Expenditures

$

264,016,160.94 $

264,016,160.94

See Accountant's Report on Compilation of Financial Statements. 83

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

MEDICAL ASSISTANCE, DEPARTMENT OF - "B" INDIGENT TRUST FUND

Original Appropriation

Final Budget

Flmds Available

Revenues: State Appropriation Regular Federal Revenues

$

146,300,000.00 $

162,177,246.00 $

238,700,000.00

273,335,120.00

Total Revenues

$

385,000,000.00 $

435,512,366.00 $

Cany-Over from Prior Year: Transfer from Reserved Fund Balance

8,358,923.00

Actual

Variance Favorable (Unfavorable)

162,177,246.00 $ 241,172,527.65
403,349,773.65 $

0.00 (32,162,592.35)
(32,162,592.35)

8,358,923.41

0.41

Total Funds Available

$

385,000,000.00 $

443,871,289.00 $

411,708,697.06 $

(32,162,591.94)

Expenditures
Per Diem, Fees and Contracts Other Benefits

$

7,860,216.00 $

11,193,616.00 $

11,193,615.92 $

377,139,784.00

432,677,673.00

388,881,091.82

0.08 43,796,581.18

Total Expenditures

$

385,000,000.00 $

443,871,289.00 $

400,074,707.74 $

43-=-,7_9....;6,;...5_81_.2_6_

Excess ofFunds Available over Expenditures

$

11,633,989.32 $ ==~11~,6=3:i3,;:98=9=.3=2=

See Accountant's Report on Compilation of Financial Statements. 84

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

PERSONNEL BOARD, STATE - MERIT SYSTEM OF PERSONNEL ADMINISTRATION

Original Appropriation

Final Budget

Funds Available

Revenues: Other Revenues Retained

$ 1,032,668,020.00 $ 1,033,198,291.00 $

Cany-Over from Prior Year:

Transfer from Reserved Fund Balance

0.00

Actual

Variance Favorable (Unfavorable)

969,573,509.91 $

(63,624,781.09)

106,960,344.87

106,960,344.87

Total Funds Available

$ 1,032,668,020.00 $ 1,033,198,291.00 $ 1,076,533,854.78 $

43....:.,3_3_5;:....,5_63_.7_8_

Expenditures
Personal Services Regular Operating Expenses Travel Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Other
Health Insurance Payments
Total Expenditures

$

8,564,000.00 $

8,636,124.00 $

8,329,729.49 $

1,885,130.00

2,070,573.00

2,066,557.14

88,512.00

91,512.00

91,124.53

14,161.00

15,668.00

15,410.59

3,275,673.00

3,522,686.00

3,521,916.71

921,758.00

921,758.00

914,268.34

419,923.00

427,123.00

276,461.67

159,320,065.00

159,334,049.00

153,177,683.66

858,178,798.00

858,178,798.00

781,884,314.92

306,394.51 4,015.86 387.47 257.41 769.29 7,489.66
150,661.33 6,156,365.34
76,294,483.08

$ 1,032,668,020.00 $ 1,033,198,291.00 $

950,277,467.05 $

82,920,823.95

Excess ofFunds Available over Expenditures

$

126,256,387.73 $

126,256,387.73

See Accountant's Report on Compilation of Financial Statements. 85

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

NATURAL RESOURCES, DEPARTMENT OF - "A" NATURAL RESOURCES, DEPARTMENT OF

Original Appropriation

Final Budget

Actual

Funds Available

Revenues: State Appropriation Regular Federal Revenues Other Revenues Retained

$

92,677,562.00 $

94,797,654.00 $

94,797,654.00 $

9,316,660.00

39,590,996.00

37,947,102.41

30,823,919.00

68,023,623.00

67,733,442.87

Total Revenues

$

132,818,141.00 $

202,412,273.00 $

200,478,199.28 $

Carry-Over from Prior Year: Transfer from Reserved Fund Balance

0.00

48,260,338.96

Variance Favorable (Unfavorable)
0.00 (1,643,893.59)
(290,180.13) (1,934,073.72)
48,260,338.96

Total Funds Available

$

132,818,141.00 $

202,412,273.00 $

248,738,538.24 $

4_6,--,3_2--,6,_26_5_.2_4_

Expenditures

Personal Services

$

72,346,726.00 $

87,810,809.00 $

87,937,106.76 $

Regular Operating Expenses

15,299,301.00

18,849,890.00

18,733,899.99

Travel

534,933.00

919,351.00

898,113.81

Ivlotor Vehicle Purchases

2,469,914.00

2,688,542.00

2,679,923.41

Equipment

2,532,611.00

3,786,854.00

3,512,418.25

Computer Charges

864,113.00

1,370,442.00

1,316,205.28

Real Estate Rentals

2,581,324.00

3,050,662.00

3,018,989.86

Telecommunications

1,260,624.00

1,770,880.00

1,702,568.03

Per Diem, Fees and Contracts

3,135,758.00

21,384,850.00

20,760,499.54

Capital Outlay

Authority Lease Rentals

40,000.00

40,000.00

33,928.37

Other

Advertising and Promotion

200,000.00

420,988.00

416,722.94

Cost of Material for Resale

2,645,300.00

2,686,300.00

2,604,542.23

Capital Outlay:

New Construction

943,810.00

10,687,957.00

10,483,772.52

Repairs and Maintenance

2,719,500.00

4,546,081.00

4,534,837.93

Land Acquisition Support

225,000.00

444,661.00

437,157.05

Wildlife Management Area Land Acquisition

800,000.00

800,000.00

800,000.00

Shop Stock - Parks User Fee Enhancements Buoy Maintenance Waterfowl Habitat

350,000.00 1,300,000.00
35,000.00

358,268.00 1,711,505.00
137,610.00 300,000.00

356,148.68 1,709,243.69
112,731.66 208,589.95

Paving at State Parks and Historic Sites
Granl~:

500,000.00

500,000.00

500,000.00

Land and Water Conservation

800,000.00

800,000.00

422,976.95

Georgia Heritage 2000 Grants

270,000.00

270,000.00

270,000.00

Recreation

800,000.00

1,246,276.00

1,226,276.00

Environmental Facilities Other
Contracl~:

158,369.00 916,579.00

158,369.00 841,091.77

Paralympic Games Techmcal Assistance Contract Corps of Engineers (Cold Water Creek

100,000.00 106,513.00

1,500,000.00 106,513.00

1,500,000.00 106,513.00

State Park) Georgia State Games Commission

170,047.00 279,545.00

170,047.00 279,545.00

170,047.00 279,545.00

(126,297.76) 115,990.01 21,237.19
8,618.59 274,435.75
54,236.72 31,672.14 68,311.97 624,350.46
6,071.63
4,265.06 81,757.77
204,184.48 11,243.07 7,503.95 0.00 2,119.32 2,261.31 24,878.34 91,410.05 0.00
377,023.05 0.00
20,000.00 0.00
75,487.23
0.00 0.00
0.00 0.00

See ,\ccollntant's Report on Compilation of Financial Statements. 86

01 Stale (Jeor'lia

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

NATURAL RESOURCES, DEPARTMENT OF - "A" NATURAL RESOURCES, DEPARTMENT OF

U. S. Geological Survey for Ground Water Resources
Payments to Civil War Commission Hazardous Waste Trust Fund Solid Waste Trust Fund Payments to Georgia Agricultural Exposition
Authority Payments to McIntosh County Georgia Boxing Commission State Revolving Loan Grant Non-Game Wildlife Conservation and Wildlife Habitat Acquisition Parkpass Projects Fluoridation Grants National Park Service Grant Mountain Park Development

Original Appropriation

$

300,000.00 $

31,000.00

11,512,235.00

5,276,344.00

2,281,543.00 100,000.00 7,000.00

Final Budget
300,000.00 . $ 31,000.00
11,512,235.00 5,276,344.00
2,281,543.00 100,000.00 7,000.00
9,964,401.00
1,202,645.00 1,500,000.00
51,200.00 150,000.00 322,926.00

Actual
300,000.00 $ 30,967.13
6,479,032.58 3,139,155.18
2,281,543.00 100,000.00 7,000.00
9,964,400.68
794,668.09 1,495,811.41
33,794.50 101,506.10 321,904.44

Variance Favorable (Unfavorable)
0.00 32.87 5,033,202.42 2,137,188.82
0.00 0.00 0.00 0.32
407,976.91 4,188.59 17,405.50
48,493.90 1,021.56

Total Expenditures

$

132,818,141.00 $

202,412,273.00 $

192,782,001.78 $

9,630,271.22

Excess of Funds Available over Expenditures

$

55,956,536.46 $

55,956,536.46

See Accountant's Report on Compilation of Financial Statements. 87

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

NATURAL RESOURCES, DEPARTMENT OF - "B" AGRICULTURAL EXPOSITION AUTHORITY, GEORGIA

Original Appropriation

Final
Budget

Actual

Fmlds Available

Revenues: Other Revenues Retained

$

4,872,456.00 $

5,653,836.00 $

5,536,480.17 $

Cany-Over from Prior Year: Transfer from Unreserved Fund Balance

0.00

788,043.32

Variance Favorable (Unfavorable)
(117,355.83) 788,043.32

Total Funds Available

$

4,872,456.00 $

5,653,836.00 $

6,324,523.49 $

6_7....;0,:....6_87_.4_9_

Expenditures
Pasonal Services Regular Operating Expenses Travel ~"o(or Vehic1e Purchases Equipment Computer Charges Telecommunications Per Diem, Fees and Contracts Capital Outlay

$

2,281,819.00 $

2,465,005.00 $

2,465,005.52 $

1,774,578.00

2,107,157.00

2,118,730.07

21,059.00

12,392.00

12,391.68

12,000.00

0.00

0.00

85,000.00

71,558.00

71,558.39

15,000.00

32,078.00

18,702.08

38,000.00

71,666.00

71,665.65

645,000.00

643,980.00

643,980.09

250,000.00

250,000.00

(0.52) (11,573.07)
0.32 0.00 (0.39) 13,375.92 0.35 (0.09) 0.00

Total Expenditures Excess of Funds Available over Expenditures

$

4,872,456.00 $ ==::::5:,;6=53=,~8=36=.=0:0: $

5,652,033.48 $

$

672,490.01 $

1,802.52 672,490.01

See Accountant's Report on Compilation ofFinancial Statements. 88

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

PUBLIC SAFETY, DEPARTMENT OF - "A" PUBLIC SAFETY, DEPARTMENT OF

Original Appropriation

Final Budget

Funds Available

Revenues: State Appropriation Regular Federal Revenues Other Revenues Retained

$

101,499,190.00 $

108,765,625.00 $

1,768,967.00

1,650,000.00

2,757,157.00

Total Revenues

$

103,149,190.00 $

113,291,749.00 $

Carry-Over from Prior Year:

Transfer from Reserved Fund Balance

0.00

Actual

Variance Favorable (Unfavorable)

108,765,625.00 $ 871,606.15
3,058,870.97 112,696,102.12 $
1,238,021.16

0.00 (897,360.85) 301,713.97 (595,646.88)
1,238,021.16

Total Funds Available

$

103,149,190.00 $

113,291,749.00 $

113,934,123.28 $

6_42....;,_37_4_.2_8_

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

$

76,981,100.00 $

76,974,041.00 $

77,262,679.97 $

9,589,262.00

11,357,832.00

11,564,308.19

171,542.00

265,278.00

205,288.40

4,435,930.00

4,693,430.00

4,783,010.39

724,829.00

1,456,944.00

1,480,844.92

3,838,067.00

3,916,867.00

3,202,754.31

76,224.00

7,376,574.00

6,908,841.64

2,047,000.00

2,131,047.00

2,147,917.53

3,311,586.00

3,124,586.00

2,409,625.07

180,000.00 303,650.00 1,490,000.00

180,000.00 325,150.00 1,490,000.00

179,836.86 260,229.00 1,267,877.56

(288,638.97) (206,476.19)
59,989.60 (89,580.39) (23,900.92) 714,112.69 467,732.36 (16,870.53) 714,960.93
163.14 64,921.00 222,122.44

Total Expenditures

$

103,149,190.00 $

113,291,749.00 $

111,673,213.84 $

1,618,535.16

Excess of Funds Available over Expenditures

$

2,260,909.44 $

2,260,909.44

See Accountant's Report on Compilation of Financial Statements. 89

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

PUBLIC SAFETY, DEPARTMENT OF - "B" UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY

Original Appropriation

Final Budget

Actual

Fwlds Available

Revenues: State Appropriation Regular Federal Revenues Other Revenues Retained

$

14,635,111.00 $

2,923,740.00

1,130,000.00

Total Revenues

$

18,688,851.00 $

Carry-Over from Prior Year: Transfer from Reserved Fund Balance

Variance Favorable (Unfavorable)

Total Funds Available

$ 18,688,851.00 $ ================

Expenditures
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Other Highway Safety Grants Peace Officers Training Grants

$

10,215,092.00 $

2,971,186.00

132,300.00

72,536.00

227,278,00

210,962.00

329,001.00

244,071.00

730,260.00

2,623,660.00 932,505.00

8,458,912.00 $ 3,435,974.00
130,568.00 87,836.00 264,955.00 224,336.00 169,001.00 206,572.00 1,079,229.00
2,846,425.00
4,237,4()O.~0

8,356,012.84 $ 3,322,087.48
100,083.20 87,234.51 256,525.79 211,028.77 163,107.01 201,518.17 1,010,659.28
2,483,161.89 4,228,405.46

102,899.16 113,886.52 30,484.80
601.49 8,429.21 13,307.23 5,893.99 5,053.83 68,569.72
363,263.11 8,994.54

Total Expenditures

18,688,851.00 $

21,141,208.00 $

20,419,824.40 $

721,383.60

Excess ofFunds Available over Expenditures

$

135,852.64 $

135,852.64

See Accountant's Report on Compilation ofFinancial Statements. 90

01 Slale (jeorffia

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

PUBLIC SCHOOL EMPLOYEES' RETIREMENT SYSTEM

Original Appropriation

Final Budget

Funds Available

Revenues: State Appropriation Regular

$

13,315,000.00 $

13,315,000.00 $

Expenditures
Other Payments to Employees' Retirement System Employer Contributions

$

575,000.00 $

575,000.00 $

12,740,000.00

12,740,000.00

Actual

Variance Favorable (Unfavorable)

13,315,000.00 $ - - - - - -0.0-0

575,000.00 $

0.00

12,740,000.00

0.00

Total Expenditures

$

13,315,000.00 $

13,315,000.00 $

13,315,000.00 $

0_.0_0_

Excess of Funds Available over Expenditures
PUBLIC SERVICE COMMISSION
Funds Available Revenues:
State Appropriation Regular Federal Revenues Other Revenues Retained

Original Appropriation

$

0.00 $ ======,0=:.0:=0=

Final Budget

Actual

Variance Favorable (Unfavorable)

$

8,757,763.00 $

8,712,420.00 $

8,712,420.00 $

1,941,174.00

2,799,517.00

2,412,594.02

16,295.00

16,635.02

0.00 (386,922.98)
340.02

Total Funds Available

$

10,698,937.00 $

11,528,232.00 $

11,141,649.04 $ _ _---"-(3_8--'6,:...5_82_.9_6"'-)

Expenditures
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts

$

7,033,660.00 $

7,033,660.00 $

6,805,472.64 $

529,000.00

721,562.00

711,194.28

256,756.00

256,756.00

200,479.34

103,000.00

103,000.00

96,466.50

44,621.00

23,741.00

16,377.00

425,899.00

412,199.00

317,123.42

331,039.00

331,039.00

317,077.40

134,962.00

144,962.00

141,482.09

1,840,000.00

2,501,313.00

2,216,387.95

228,187.36 10,367.72 56,276.66 6,533.50 7,364.00 95,075.58 13,961.60 3,479.91
284,925.05

Total Expenditures

10,698,937.00 $

11,528,232.00 $

10,822,060.62 $

706,171.38

Excess of Funds Available over Expenditures

$

319,588.42 $

319,588.42

See Accountant's Report on Compilation ofFinancial Statements. 91

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA, BOARD OF - "A" RESIDENT INSTRUCTION

Original Appropriation

Final Budget

Actual

Funds Available

Revenues: State Appropriation Regular Other Revenues Retained

$ 1,081,433,473.00 $ 1,080,936,406.00 $ 1,080,936,406.00 $

736,849,988.00

1,297,684,066.00

1,172,307,601.64

Variance Favorable (Unfavorable)
0.00 (125,376,464.36)

Total Funds Available

$ 1,818,283,461.00 $ 2,378,620,472.00 $ 2,253,244,007.64 $ (125,376,464.36)

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 Enterprise Student Education Enrichment Program Forestry Research Research Consortium

$

-- $

158,029,148.00 $

108,701,020.67 $

49,328,127.33

1,157,829,143.00 202,917,763.00
289,713,286.00 145,787,679.00
15,314,094.00 994,628.00 364,360.00 362,508.00
5,000,000.00

1,162,374,568.00 190,022,623.00
335,306,618.00 510,936,925.00
15,229,094.00 994,628.00 364,360.00 362,508.00
5,000,000.00

1,154,127,805.89 177,258,068.35
323,174,080.32 471,115,028.49
15,032,118.78 950,916.03 364,360.00 361,496.48
4,988,525.34

8,246,762.11 12,764,554.65
12,132,537.68 39,821,896.51
196,975.22 43,711.97
0.00 1,011.52 11,474.66

Total Expenditures

$ 1,818,283,461.00 $ 2,378,620,472.00 $ 2,256,073,420.35 $

122,547,051.65

Excess ofFunds Available over Expenditures

$

(2,829,412.71) $

(2,829,412.71)

See Accountant's Report on Compilation of Financial Statements. 92

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET-BYBUDGETUNlT BUDGET FUND

For the FiscaL Year Ended June 30, 1996

REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA, BOARD OF - "B" REGENTS CENTRAL OFFICE AND OTHER

ORGANIZED ACTIVITIES

Variance

Original

Final

Favorable

Appropriation

Budget

Actual

(Unfavorable)

Funds Available

Revenues: State Appropriation Regular Other Revenues Retained

$

170,400,400.00 $

374,783,958.00

169,833,145.00 $ 410,148,334.00

169,833,145.00 $ 381,356,232.73

0.00 (28,792,101.27)

Total Funds Available

$

545,184,358.00 $

579,981,479.00 $

551,189,377.73 $

(28,792,101.27)

Expenditures

Capital Outlay

$

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 ofMedicine Grant

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

35,000.00 $
262,553,904.00 69,874,000.00
126,767,428.00 38,184,000.00
2,342,532.00 1,979,060.00
3,548,759.00 2,484,870.00
146,400.00 6,619,012.00 5,549,778.00 2,072,196.00 5,397,800.00 1,347,852.00
600,000.00 200,000.00 1,034,952.00
219,372.00
14,227,443.00

35,000.00 $
265,634,265.00 74,787,219.00
138,907,575.00 41,868,914.00
2,397,532.00 11,231,285.00
3,548,759.00 2,484,870.00
146,400.00 6,619,012.00 5,549,778.00 3,459,451.00 5,352,800.00 1,676,852.00
600,000.00 200,000.00 1,034,952.00
219,372.00
14,227,443.00

8,814,141.41 $
253,488,458.64 67,886,437.31
127,393,274.67 36,620,635.92
2,393,588.22 8,278,935.64
3,548,752.41 2,484,809.73
143,250.00 6,619,012.00 5,549,778.00 2,618,311.42 5,323,600.00 1,530,378.39
600,000.00 200,000.00 1,034,952.00
219,372.00
14,227,443.00

(8,779,141.41)
12,145,806.36 6,900,781.69
11,514,300.33 5,248,278.08
3,943.78 2,952,349.36
6.59 60.27 3,150.00 0.00 0.00 841,139.58 29,200.00 146,473.61 0.00 0.00 0.00
0.00
0.00

Total Expenditures

$

545,184,358.00 $

579,981,479.00 $

548,975,130.76 $

31,006,348.24

Excess ofFunds Available over Expenditures

$

2,214,246.97 $

2,214,246.97

See Accountant's Report on Compilation ofFinancial Statements. 93

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the FiscaL Year Ended June 30, 1996

REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA, BOARD OF - "C" PUBLIC TELECOMMUNICATIONS COMMISSION, GEORGIA

Original Appropriation

Final Budget

Actual

F1mds Available

Revenues: Federal Revenues Other Revenues Retained

$

$

0.00 $

247,946.00 $

23,286,778.00

37,658,776.00

37,341,119.45

Total Revenues

$

23,286,778.00 $

37,658,776.00 $

37,589,065.45 $

Carry-Over from Prior Year Transfer from Reserved Fund Balance

0.00

29,991,441.00

Variance Favorable (Unfavorable)
247,946.00 (317,656.55) (69,710.55)
29,991,441.00

Total Funds Available

$

23,286,778.00 $==:::3=7!,6:5~8,=7=76=.=00== $

67,580,506.45 $

29,921,730.45

Expenditures
Personal Services Capital Outlay Other
Operating Expenses

$

8,428,471.00 $

8,428,471.00 $

8,124,636.28 $

303,834.72

2,276,906.00

27,545,999.63

(25,269,093.63)

14,858,307.00

26,953,399.00

31,880,256.86

(4,926,857.86)

Total Expenditures

23,286,778.00 $

37,658,776.00 $

67,550,892.77 $

(29 ,892,1l6.77)

Excess ofFunds Available over Expenditures

$

29,613.68 $

29,613.68

See Accountant's Report on Compilation ofFinancial Statements. 94

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA, BOARD OF - "D" LOTTERY FOR EDUCATION

Original Appropriation

Final Budget

Actual

Ftmds Available

Revenues: State Appropriation Lottery Proceeds Other Revenues Retained

$

73,370,611.00 $

71,947,611.00 $

71,947,611.00 $

85,312.00

5,196,956.05

Variance Favorable (Unfavorable)
0.00 5,111,644.05

Total Funds Available

$

73,370,611.00 $

72,032,923.00 $

77,144,567.05 $

5,-1,_1.....:1,_64_4_.0_5_

Expenditures

Capital Outlay

$

Other

Equipment, Technology and Construction

Trust Fund

Capital Outlay - Georgia Military College

Capital Outlay - Georgia College

Georgia Research Alliance

Capital Outlay - Albany State College

Special Funding Initiatives

Capital Outlay - Agricultural Experiment Stations

5,000,000.00 $
18,000,000.00 3,500,000.00
300,000.00 28,917,000.00
3,639,611.00 12,514,000.00
1,500,000.00

5,000,000.00 $
18,085,312.00 3,500,000.00
300,000.00 27,494,000.00
3,639,611.00 12,514,000.00
1,500,000.00

4,997,141.91 $

2,858.09

17,778,129.15 3,500,000.00
300,000.00 42,406,175.44 16,074,170.60 12,331,303.70
0.00

307,182.85 0.00 0.00
(14,912,175.44) (12,434,559.60)
182,696.30 1,500,000.00

Total Expenditures

$

73,370,611.00 $

72,032,923.00 $

97,386,920.80 $

(25,353,997.80)

Excess of Funds Available over Expenditures

$

(20,242,353.75) $

(20,242,353.75)

See Accountant's Report on Compilation ofFinancial Statements. 95

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

REVENUE, DEPARTMENT OF

Origiual Appropriation

Final Budget

Funds Available

Revenues: State Appropriation Regular Federal Revenues Other Revenues Retained

$

95,619,590.00 $

99,667,590.00 $

238,707.00

4,700,870.00

5,394,832.00

Total Revenues

$

100,320,460.00 $

105,301,129.00 $

Carry-Over from Prior Year:

Transfer from Reserved Fund Balance

0.00

Actual

Variance Favorable (Unfavorable)

99,567,590.00 $ 108,355.34
5,394,832.00 105,070,777.34 $
39,000.00

(100,000.00) (130,351.66)
0.00 (230,351.66)
39,000.00

Total Funds Available

$

100,320,460.00 $

105,301,129.00 $

105,109,777.34 $ _ _--'(-1-9-1-,-3''5-1-._66L)-

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 Officials/Retirement and FICA Motor Vehicle Tags and Decals Postage

$

57,889,998.00 $

57,756,087.00 $

57,716,364.37 $

5,531,584.00

5,772,527.00

5,651,146.82

1,382,540.00

1,397,040.00

1,310,689.59

242,843.00

195,470.00

188,074.35

718,220.00

950,220.00

743,433.85

14,317,520.00

14,448,520.00

14,589,987.18

2,830,695.00

2,830,695.00

2,828,976.68

3,136,805.00

3,086,805.00

2,769,048.40

575,300.00

1,277,810.00

1,322,459.30

3,358,795.00 6,458,350.00 3,877,810.00

3,358,795.00 10,349,350.00 3,877,810.00

3,358,795.00 10,349,333.24 3,787,043.02

39,722.63 121,380.18 86,350.41
7,395.65 206,786.15 (141,467.18)
1,718.32 317,756.60 (44,649.30)
0.00 16.76 90,766.98

Total Expenditures

$

100,320,460.00 $

105,301,129.00 $

104,615,351.80 $

685,777.20

Excess ofFunds Available over Expenditures

$

494,425.54 $

494,425.54

See Accountant's Report on Compilation ofFinancial Statements. 96

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996.

SECRETARY OF STATE - "A" SECRETARY OF STATE

Original Appropriation

Final Budget

Funds Available

Revenues: State Appropriation Regular Federal Revenues Other Revenues Retained

$

28,702,778.00 $

28,946,241.00 $

41,875.00

1,045,000.00

2,437,705.00

Total Revenues

$

29,747,778.00 $

31,425,821.00 $

Carry-Over from Prior Year:

Transfer from Reserved Fund Balance

0.00

Actual

Variance Favorable (Unfavorable)

28,946,241.00 $ 70,481.01
2,412,513.42 31,429,235.43 $
65,733.08

0.00 28,606.01 (25,191.58)
3,414.43
65,733.08

Total Funds Available

$

29,747,778.00 $ ==~:=31=,4;2=5,=82=1=.0=0= $

31,494,968.51 $

69,147.51

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

$

17,478,043.00 $

16,989,940.00 $

16,519,565.61 $

3,973,431.00

4,720,669.00

4,773,204.70

243,800.00

260,222.00

257,971.05

105,510.00

120,010.00

119,987.69

93,840.00

94,183.00

64,157.01

2,423,793.00

2,830,646.00

2,838,020.72

2,462,246.00

2,462,246.00

2,459,669.80

957,367.00

957,383.00

864,676.84

1,309,748.00

2,025,522.00

1,867,513.53

700,000.00

965,000.00

889,098.49

470,374.39 (52,535.70)
2,250.95 22.31
30,025.99 (7,374.72) 2,576.20 92,706.16 158,008.47
75,901.51

Total Expenditures

29,747,778.00 $

31,425,821.00 $

30,653,865.44 $

771,955.56

Excess ofFunds Available over Expenditures

$

841,103.07 $

841,103.07

See Accountant's Report on Compilation of Financial Statements. 97

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

SECRETARY OF STATE - "B" REAL ESTATE COMMISSION

Original Appropriation

Funds Available

Revenues: State Appropriation Regular Other Revenues Retained

$

2,149,663.00 $

Final Budget
2,149,663.00 $ 15,712.00

Total Funds Available

$

2,149,663.00 $

2,165,375.00 $

Expenditures
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts
Total Expenditures

$

1,266,704.00 $

1,266,704.00 $

157,100.00

164,100.00

15,000.00

15,000.00

23,000.00

24,330.00

10,631.00

10,631.00

335,622.00

339,004.00

165,300.00

165,300.00

41,556.00

41,556.00

134,750.00

138,750.00

2,149,663.00 $

2,165,375.00 $

Excess of Funds Available over Expenditures

$

Actual

Variance Favorable (Unfavorable)

2,149,663.00 $ 15,712.13
2,165,375.13 $

0.00 0.13
0_.1_3_

1,158,883.29 $ 167,243.91 9,575.07 24,330.00 8,362.57 333,011.04 164,415.60 41,111.43 137,698.73
2,044,631.64 $
120,743.49 $

107,820.71 (3,143.91) 5,424.93 0.00 2,268.43 5,992.96 884.40 444.57 1,051.27
120,743.36
120,743.49

See Accountant's Report on Compilation ofFinancial Statements. 98

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

SOIL AND WATER CONSERVATION COMMISSION, STATE

Original Appropriation

Final Budget

Funds Available

Revenues: State Appropriation Regular Federal Revenues
Total Revenues
Carry-Over from Prior Year: Transfer from Reserved Fund Balance

$

2,182,494.00 $

2,092,494.00 $

168,461.00

315,955.00

$

2,350,955.00 $

2,408,449.00 $

0.00

Total Funds Available

$

2,350,955.00 $==:::::!::2::,:4:0::8;,o4=4:9=.=00== $

Expenditures
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Other County Conservation Grants

$

1,054,598.00 $

1,066,149.00 $

210,954.00

341,331.00

40,520.00

41,628.00

27,450.00

26,950.00

11,910.00

11,910.00

9,000.00

16,556.00

90,591.00

90,591.00

19,090.00

19,090.00

486,842.00

490,244.00

400,000.00

304,000.00

Total Expenditures

2,350,955.00 $

2,408,449.00 $

Excess ofFunds Available over Expenditures

$

Actual

Variance Favorable (Unfavorable)

2,016,411.00 $ 287,255.86
2,303,666.86 $
28,691.76
2,332,358.62 $

(76,083.00) (28,699.14) (104,782.14)
28,691.76
(76,090.38)

1,003,668.18 $ 340,076.23 34,060.09 26,942.88 10,041.34 16,424.42 89,463.00 19,038.26 487,831.30
301,536.23
2,329,081.93 $
3,276.69 $

62,480.82 1,254.77 7,567.91 7.12 1,868.66 131.58 1,128.00 51.74 2,412.70
2,463.77
79,367.07
3,276.69

See Accountant's Report on Compilation of Financial Statements. 99

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year EndedJune 30,1996

STUDENT FINANCE COMMISSION, GEORGIA - "A" STUDENT FINANCE COMMISSION, GEORGIA

Original Appropriation

Final Budget

Actual

Funds Available

Revenues: State Appropriation Regular Federal Revenues Other Revenues Retained

$

30,774,366.00 $

33,352,346.00 $

33,352,346.00 $

2,114,073.00

2,114,073.00

75,283.71

6,331,023.00

6,331,023.00

3,936,631.00

Variance Favorable (Unfavorable)
0.00 (2,038,789.29) (2,394,392.00)

Total Funds Available

$

39,219,462.00 $

41,797,442.00 $

37,364,260.71 $ _ _-'-(4-"-,4_3....;3,:.:.1.:...;81:..;;:.2~9~)

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

Osteopat.lllc Medical Loans

Georgia Military Scholarship Grants

Paul Douglas Teacher Scholarship Loans

5,097,032.00 $ 602,250.00 101,800.00 20,500.00 245,180.00 44,800.00 236,750.00 208,690.00
4,076,000.00 22,304,520.00
5,003,940.00 38,000.00 70,000.00 100,000.00
680,000.00 390,000.00

5,097,032.00 $ 602,250.00 101,800.00 20,500.00 245,180.00 44,800.00 236,750.00 208,690.00
4,076,000.00 24,600,000.00
5,003,940.00 78,000.00
312,500.00 100,000.00 680,000.00 390,000.00

3,234,079.18 $ 485,493.27 67,500.03 21,874.41 190,686.91 40,948.69 318,999.72 94,104.94
3,292,641.00 24,600,000.00
3,739,557.00 78,000.00
312,500.00 100,000.00 680,000.00
0.00

1,862,952.82 116,756.73 34,299.97 (1,374.41) 54,493.09 3:851.31 (82,249.72) 114,585.06
783,359.00 0.00
1,264,383.00 0.00 0.00 0.00 0.00
390,000.00

Total Expenditures

$

39,219,462.00 $

41,797,442.00 $

37,256,385.15 $

4,541,056.85

Excess ofFunds Available over Expenditures

$

107,875.56 $

107,875.56

See Accountant's Report on Compilation ofFinancial Statements. 100

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND
For the Fiscal Year Ended June 30, 1996

STUDENT FINANCE COMMISSION, GEORGIA - "B" LOTTERY FOR EDUCATION

Original Appropriation

Final Budget

Funds Available

Revenues: State Appropriation Lottery Proceeds Other Revenues Retained

$

1l9,081,000.00 $

161,240,172.00 $

0.00

Actual

Variance Favorable (Unfavorable)

161,240,172.00 $ 844,071.16

0.00 844,071.16

Total Funds Available

$

1l9,081,000.00 $

161,240,172.00 $

162,084,243.16 $

8_4....;4,'-07_1_.1_6_

Expenditures
Other Hope Financial Aid - Tuition Hope Financial Aid - Books Hope Financial Aid - Fees Tuition Equalization Grants Georgia Military College Scholarship LEPD Scholarship Teacher Scholarships Promise Scholarships

$

52,195,950.00 $

73,821,744.00 $

63,232,907.53 $

10,588,836.47

14,417,200.00

22,296,240.00

25,914,744.73

(3,618,504.73)

7,906,850.00

14,976,198.00

11,949,721.44

3,026,476.56

31,125,000.00

36,611,990.00

35,235,159.04

1,376,830.96

336,000.00

336,000.00

66,585.95

269,414.05

100,000.00

198,000.00

162,843.00

35,157.00

10,000,000.00

10,000,000.00

10,000,000.00

0.00

3,000,000.00

3,000,000.00

436,184.00

2,563,816.00

Total Expenditures

$

119,081,000.00 $

161,240,172.00 $

146,998,145.69 $

14,242,026.31

Excess ofFunds Available over Expenditures

$

15,086,097.47 $

15,086,097.47

See Accountant's Report on Compilation ofFinancial Statements. 101

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

TEACHERS' RETIREMENT SYSTEM

Original Appropriation

Final Budget

Funds Available

Revenues: State Appropriation Regular Other Revenues Retained

$

4,075,000.00 $

4,075,000.00 $

6,621,694.00

7,018,766.00

Total Revenues

$

10,696,694.00 $

11,093,766.00 $

Carry-Over from Prior Year:

Transfer from Unreserved Fund Balance

0.00

Actual

Variance Favorable (Unfavorable)

4,034,000.00 $ 6,400,388.68 10,434,388.68 $
2,000.00

(41,000.00) (618,377.32) (659,377.32)
2,000.00

Total Funds Available

$

10,696,694.00 $ ==i:::::!1::1::,:0:9::3::,;7=6=6=.0=0== $

10,436,388.68 $

(657,377.32)

Expenditures
Personal Services Regular Operating Expenses Travel Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Other Retirement System Members Floor Fund for Local Retirement Systems

$

4,178,685.00 $

4,446,217.00 $

4,177,995.03 $

392,000.00

462,000.00

342,875.94

30,000.00

30,000.00

20,565.10

13,100.00

13,100.00

12,941.44

1,045,542.00

1,045,542.00

943,870.22

469,750.00

469,750.00

469,658.04

91,617.00

151,157.00

139,177.49

401,000.00

401,000.00

293,305.42

3,650,000.00 425,000.00

3,650,000.00 425,000.00

3,320,829.80 345,785.66

268,221.97 119,124.06
9,434.90 158.56
101,671.78 91.96
11,979.51 107,694.58
329,170.20 79,214.34

Total Expenditures

10,696,694.00 $

11,093,766.00 $

10,067,004.14 $

1,026,761.86

Excess of Funds Available over Expenditures

$

369,384.54 $

369,384.54

See Accountant's Report on Compilation of Financial Statements. 102

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

TECHNICAL AND ADULT EDUCATION, DEPARTMENT OF - "A" TECHNICAL AND ADULT EDUCATION

Original Appropriation

Final Budget

Actual

Flmds Available

Revenues: State Appropriation Regular Federal Revenues Other Revenues Retained

$

166,597,224.00 $

166,733,149.00 $

166,733,149.00 $

19,283,411.00

37,903,044.00

32,495,034.95

14,297,198.00

52,468,589.00

42,183,570.00

Total Revenues

$

200,177,833.00 $

257,104,782.00 $

241,411,753.95 $

Carry-Over from Prior Year: Transfer from Reserved Fund Balance

332,223.00

2,967,680.55

Variance Favorable (Unfavorable)
0.00 (5,408,009.05) (10,285,019.00) (15,693,028.05)
2,635,457.55

Total Funds Available
Expenditures
Personal Services Regular Operating Expenses Travel Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Capital Outlay Other Personal Services - Institutions Operating Expenses - Institutions Quick Start Program Area School Program Regents Program Adult Literacy Grants Job Training Partnership Act

$

200,177,833.00 $

257,437,005.00 $

244,379,434.50 $

(13,057,570.50)

----'--'--'----"--

$

4,126,803.00 $

4,822,004.00 $

4,699,326.38 $

413,225.00

682,165.00

561,216.21

120,500.00

248,818.00

209,329.24

15,000.00

91,984.00

73,205.22

837,200.00

897,963.00

773,193.59

365,610.00

454,063.00

423,463.04

195,000.00

114,600.00

100,574.97

510,000.00

656,722.00

578,636.86

1,671,777.00

1,286,745.73

114,178,595.00 22,447,798.00
6,544,505.00 29,779,795.00 2,957,857.00 17,685,945.00

124,704,665.00 50,509,235.00 9,215,688.00 30,227,285.00 2,926,002.00 21,276,859.00 8,937,175.00

120,831,336.82 43,515,913.91
9,155,274.11 29,186,316.76 2,887,129.48 20,530,884.37 6,260,183.87

122,677.62 120,948.79 39,488.76 18,778.78 124,769.41 30,599.96 14,025.03 78,085.14 385,031.27
3,873,328.18 6,993,321.09
60,413.89 1,040,968.24
38,872.52 745,974.63 2,676,991.13

Total Expenditures

$

200,177,833.00 $

257,437,005.00 $

241,072,730.56 $

16,364,274.44

Excess of Funds Available over Expenditures

$

3,306,703.94 $

3,306,703.94

See Accountant's Report on Compilation of Financial Statements. 103

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET-BY BUDGET UNIT BUDGET FUND
For the Fiscal Year Ended June 30, 1996

TECHNICAL AND ADULT EDUCATION, DEPARTMENT OF - "B" LOTTERY FOR EDUCATION

Original Appropriation

Final Budget

FWlds Available

Revenues: State Appropriation Lottery Proceeds Other Revenues Retained

$

39,248,713.00 $

40,258,713.00 $

3,440,717.00

Total Revenues

$

39,248,713.00 $

43,699,430.00 $

Carry-Over from Prior Year: Transfer from Reserved Fund Balance

2,092,601.00

Actual
40,258,713.00 $ 0.00
40,258,713.00 $ 5,534,836.65

Variance Favorable (Unfavorable)
0.00 (3,440,717.00) (3,440,717.00)
3,442,235.65

Total Funds Available

$

39,248,713.00 $ ==::::::!4:=5=,7=9!2::,:0::3::1=.0=0== $

45,793,549.65 $

1,518.65

Expenditures
Other Computer Laboratories and Satellite
Dishes - Adult Literacy Capital Outlay - Technical Institute
Satellite Facilities Equipment - Technical Institutes Repairs and Renovations

$

1,000,000.00 $

1,000,000.00 $

999,836.97 $

31,363,460.00 6,885,253.00

32,373,460.00 6,885,253.00 5,533,318.00

32,098,459.96 6,886,707.36 5,533,317.12

163.03
275,000.04 (1,454.36) 0.88

Total Expenditures

$

39,248,713.00 $==::::4:5:,!79:2=,=0=3~1=.0=0== $

45,518,321.41 $

273,709.59

Excess of Funds Available over Expenditures

$

275,228.24 $

275,228.24

Sec Accountant's Report on Compilation of Financial Statements. 104

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

TRANSPORTATION, DEPARTMENT OF

Original Appropriation

Final Budget

Actual

Funds Available

Revenues: State Appropriation Regular Federal Revenues Other Revenues Retained

$

456,746,541.00 $

492,094,050.00 $

492,094,050.00 $

625,120,834.00

634,393,106.38

550,241,332.70

17,326,342.00

284,624,076.00

273,709,393.08

Total Revenues

$ 1,099,193,717.00 $ 1,411,111,232.38 $ 1,316,044,775.78 $

Carry-Over from Prior Year: Transfer from Reserved Fund Balance

1,523,663,511.10

892,544,500.06

Variance Favorable (Unfavorable)
0.00 (84,151,773.68) (l0,914,682.92) (95,066,456.60)
(631,119,011.04)

Total Funds Available

$ 1,099,193,717.00 $ 2,934,774,743.48 $ 2,208,589,275.84 $ (726,185,467.64)

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 MaintenancelIntra-Coastal Waterways Maintenance and Operations Contracts with the Georgia Rail Passenger Authority Spoilage Area Acquisition, Clearing, Preparation and Dike Reconstruction

$

250,050,159.00 $

250,050,159.00 $

233,793,657.67 $

16,256,501.33

59,750,505.00

82,736,423.75

59,196,444.54

23,539,979.21

1,626,000.00

2,758,456.89

1,725,834.12

1,032,622.77

2,296,000.00

4,985,000.00

4,841,149.07

143,850.93

7,662,241.00

15,298,262.67

10,968,777.95

4,329,484.72

4,947,700.00

7,861,281.66

6,097,809.98

1,763,471.68

1,317,373.00

1,347,373.00

1,319,505.99

27,867.01

2,384,080.00

2,876,678.67

2,581,348.58

295,330.09

45,394,107.00

78,098,654.45

60,159,258.79

17,939,395.66

706,393,946.00

2,453,348,994.88

915,016,385.44

1,538,332,609.44

1,024,100.00 1,267,500.00 14,210,006.00
765,000.00
105,000.00

1,024,100.00 1,267,500.00 21,615,083.40
765,000.00
105,000.00
10,636,775.11

1,024,100.00 1,267,500.00 14,752,439.75
764,999.78
105,000.00
3,526,361.00

0.00 0.00 6,862,643.65
0.22
0.00
7,110.414.1 ]

Total Expenditures

$ 1,099,193,717.00 $ 2,934,774,743.48 $ 1,317,140,572.66 $ 1,617.634.170.82

Excess ofFunds Available over Expenditures

$

891,448,703.18 $

891.448.703.18

See Accountant's Report on Compilation of Financial Stakment,. 105

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET - BY BUDGET UNIT
BUDGET FUND

For the Fiscal Year Ended June 30, 1996

VETERANS SERVICES, STATE DEPARTMENT OF

Original Appropriation

Final Budget

Funds Available

Revenues: State Appropriation Regular Federal Revenues

$

24,343,698.00 $

24,353,698.00 $

7,305,284.00

7,622,093.00

Total Revenues

$

31,648,982.00 . $

31,975,791.00 $

Carry-Over from Prior Year:

Transfer from Reserved Fund Balance

0.00

Actual

Variance Favorable (Unfavorable)

24,353,698.00 $ 7,625,692.41
31,979,390.41 $
2,499.93

0.00 3,599.41 3,599.41
2,499.93

Total Funds Available

$

31,648,982.00 $ ==~:3=1:,9i7=5,=79=1=.0=0= $

31,5'81,890.34 $

6,099.34

Expenditures
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Other
Operating ExpenselPayments to Central State Hospital
Operating Expense/Payments to Medical College of Georgia Regular Operating Expenses for Proj ects and Insurance

$

4,950,939.00 $

4,954,311.00 $

4,866,909.66 $

138,700.00

278,590.00

284,023.10

82,000.00

88,200.00

89,788.73

19,275.00

17,715.00

17,714.65

189,500.00

99,371.00

101,328.26

25,000.00

26,991.00

26,990.93

242,700.00

242,700.00

235,352.99

62,200.00

62,2Ca.CC

63,436.71

24,500.00

26,000.00

25,607.74

18,007,792.00 7,279,376.00
627,000.00

18,273,337.00 7,279,376.00
627,000.00

18,273,336.17 7,279,376.00
624,967.84

87,401.34 (5,433.10) (1,588.73)
0.35 (1,957.26)
0.07 7,347.01 (1,236.71)
392.26
0.83
0.00
2,032.16

Total Expenditures

31,648,982.00 $

31,975,791.00 $

31,888,832.78 $

86,958.22

Excess of Funds Available over Expenditures

$

93,057.56 $

93,057.56

See Accountant's Report on Compilation of Financial Statements. 106

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

WORKERS' COMPENSATION, STATE BOARD OF

Original Appropriation

Final Budget

Funds Available

Revenues: State Appropriation Regular Other Revenues Retained

$

10,454,185.00 $

10,454,185.00 $

190,000.00

238,816.00

Total Funds Available

$

10,644,185.00 $

10,693,001.00 $

Actual

Variance Favorable (Unfavorable)

10,454,185.00 $ 259,938.77
10,714,123.77 $

0.00 21,122.77
2.....;1,'-1_22_.7_7_

Expenditures
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Other Payments to State Treasury

$

8,300,378.00 $

8,241,309.00 $

8,207,754.42 $

372,074.00

474,789.00

480,860.09

79,840.00

109,340.00

111,344.59

20,500.00

20,489.95

27,369.00

37,685.00

34,124.92

250,531.00

304,485.00

308,132.28

1,053,290.00

1,080,290.00

1,077,809.88

189,290.00

164,190.00

166,436.80

270,000.00

159,000.00

151,383.84

101,413.00

101,413.00

0.00

33,554.58 (6,071.09) (2,004.59)
10.05 3,560.08 (3,647.28) 2,480.12 (2,246.80) 7,616.16
101,413.00

Total Expenditures

10,644,185.00 $

10,693,001.00 $

10,558,336.77 $

134,664.23

Excess of Funds Available over Expenditures

$

155,787.00 $

155,787.00

See Accountant's Report on Compilation of Financial Statements. 107

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET - BY BUDGET UNIT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

GENERAL OBLIGATION DEBT SINKING FUND, STATE OF GEORGIA - ISSUED

Original Appropriation

Final Budget

Funds Available

Revenues: State Appropriation Regular

$

365,007,565.00 $

481,509,725.00 $

Actual

Variance Favorable (Unfavorable)

481,509,725.00 $

0_.0_0_

Expenditures General Obligation Debt Sinking Fund

$

365,007,565.00 $

481,509,725.00 $

481,509,725.00 $

~O~.O:-.O_

Excess ofFunds Available over Expenditures

$

0.00 $ =======,0=.0:=0=

GENERAL OBLIGATION DEBT SINKING FUND, STATE OF GEORGIA - NEW

Original Appropriation

Final Budget

Funds Available

Revenues: State Appropriation Regular

$

52,493,100.00 $

42,803,478.00 $

Actual

Variance Favorable (Unfavorable)

42,803,478.00 $

0_.0_0_

Expenditures General Obligation Debt Sinking Fund

$

52,493,100.00 $

42,803,478.00 $

42,803,478.00 $

O~.O:-.O_

Excess ofFunds Available over Expenditures

$

0.00 $ =======,0=.0:::0=

See Accountant's Report on Compilation ofFinancial Statements. 108

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET-BYBUDGETllmT BUDGET FUND

For the Fiscal Year Ended June 30, 1996

GUARANTEED REVENUE DEBT COMMON RESERVE FUND, STATE OF GEORGIA

Original Appropriation

Final Budget

Funds Available

Revenues: Other Revenues Retained

$

0.00 $

0.00 $

Carry-Over from Prior Year:

Transfer from Reserved Fund Balance

0.00

Actual

Variance Favorable (Unfavorable)

1,129,524.12 $

1,129,524.12

19,036,201.26

19,036,201.26

Total Funds Available

$

Expenditures Guaranteed Revenue Debt Common Reserve Fund $

Excess of Funds Available over Expenditures

0.00 $ 0.00 $

0.00 $

20,165,725.38 $ - - - '2-0,1-65-,7'2-5.-38-

0.00 $ $

0.00 $ - - - - - -0.0-0
20,165,725.38 $ ==2=0~,1=6::i5,:::72=:5::.3=8=

See Accountant's Report on Compilation of Financial Statements. 109

State ot C/eorqia
COMrnllITNGSTATEMrnNTOF OTHERREVENUESRETAThffiD BUDGET FUND
For the Fiscal Year Ended June 30, 1996

Legislative Branch

Judicial Branch

Licenses and Permits Business Nonbusiness
Intergovernmental Federal (Budgeted as Other Revenues Retained) 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

Total

General Assembly of Georgia

Audits and Accounts, Department of

Judicial Branch

$

37,985,494.19 $

$

$

1,505,630.36

695,055,844.18 165,807,808.78 886,872,968.13
6,764,052.12 27,211,012.33 44,541,879.72

191,081.38

1,911,285.28 1,410,340.30
127,160.19

940,835,111.58 21,616,036.38
1,550,050.69
353,376,908.19 23,321,631.27
484,182,290.66
$ 3,690,626,718.58 $

0.00 $

68,500.00

191,081.38 $

3,517,285.77

See Accountant's Report on Compilation of Financial Statements 110

Executive Branch

Administrative Services, Department of

Administrative

Services,

Building

Department of

Authority, Georgia

Removal of Hazardous Materials, Agency for

Agriculture, Department of

Agrirama

Agriculture,

Development

Department of

Authority, Georgia

Banking and Finance,
Department of

$

$

$

$

$

$

204,573,050.04

9,091,298.00

2,469,288.17

600,589.00 32,072,948.00

2,288,033.48

3,077,961.70 1,301,132.47
3,509.84

708,474.45 394,149.52
10,068.19

4,470,772.00

41,142.92

5,460,589.62

1,324,930.00

874.50

47,038.89

1,067.75

$

212,502,927.83 $ 47,560,537.00 $

2,288,907.98 $

4,429,642.90 $

1,154,902.83 $=====0=.0=0=

111

COMBINING STATEMENT OF OTHER REVENUES RETAINED BUDGET FUND
For the Fiscal Year Ended June 30, 1996

Licenses and Pennits Business Nonbusiness
Intergovernmental Federal (Budgeted as Other Revenues Retained) 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

Children and Youth Services, Department of

Community Affairs, Department of

Corrections, Department of

Administration,

Pardons and

Institutions and

Paroles, State

Probation

Board of

$

$

$

$

3,203,232.00 77,717.03

1,468,513.89 565,750.00

301,408.40 9,074,732.32

960.00

371,421.43 8,585,319.71

126,039.63
12,283.86 56.07

326,848.83

49,171.01

3,000.00

218.69

89,267.26

26,000.00

1,755,705.95

$

3,698,025.12 $

2,109,434.90 $ 20,091,587.81 $

10,146.67 148,744.92

See Accountant's Report on Compilation ofFinancial Statements 112

Executive Branch

Defense, Department of

Education, Department of

Education,

Lottery for

Department of

Education

Employees' Retirement
System

Forestry Commission,
Georgia

Investigation, Georgia Bureau of

$

$

$

$

$

$

2,275.00
9,641.89 249,160.94

1,106,708.39 578.98

1,271,148.31 3,478,418.13
21,507.22

541,334.95 675,996.19

308,692.59

10.00

168,155.00

8,391,169.00

$

569,770.42 $

9,498,466.37 $

4,139,227.22

158,817.39

14,568.88

0.00 $

4,139,227.22 $

5,098,046.05 $ ==1=,2=3=1,=9=00=.0=2=

113

01 Stale (Jeorqia
COMBINING STATEMENT OF OTHER REVENUES RETAINED BUDGET FUND
For the Fiscal Year Ended June 30, 1996

Licenses and Permits Business Nonbusiness
Intergovernmental Federal (Budgeted as Other Revenues Retained) 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

Governor, Office ofthe

Governor,

Lottery for

Office ofthe

Education

Human Resources, Department of

Community

Mental Health!

Mental

Departmental

Retardation and

Operations

Institutions

$

$

$

$

301,294.93

29,707,871.84 10,734,046.46
81,532,955.49

110,803,713.98 21,644,778.59
13,450,338.61

213,032.87

1,400,325.57

294,401.89

467,162.42

3,206,162.97

800.00

1,460,090.27

$

2,441,580.49 $

3,627,900.00

2,404,100.00

0.00 $ 130,209,262.33 $ ===14=8;;;,5=9~8,=13;;,;3;,;;.0;,;7=

See Accountant's Report on Compilation of Financial Statements 114

Executive Branch

Industry, Trade and Tourism, Department of

Insurance, Department of

Labor, Department of

Law, Department of

Medical Assistance, Department of

Medicaid

Indigent

Services

Trust Fund

$

$

$

$

$

$

615,000.00 531,183.12

93,422.19

994,576.95

2,185,911.57

105,332,355.45

6,765.00

33,012.00 32,352.44

61,235.61

$

1,152,948.12 $

463,237.88 556,660.07 $

1,059,941.39 $

80.00 2,185,991.57 $

105,393,591.06 $=====O=.O~O=

115

Stale of4eorqia
COMBINING STATEMENT OF OTHER REVENUES RETAINED BUDGET FUND For the Fiscal Year Ended June 30, 1996
See Accountant's Report on Compilation ofFinancial Statements 116

Executive Branch

Department of Units Attached for Administrative Purposes Only

Public School Employees' Retirement System

Public Service Commission

Regents ofthe University System ofGeorgia, Board of

Regents Central

Office and Other

Resident

Organized

Public Telecom-

Instmction

Activities

munications

(Includes Colleges

(Includes Colleges

Commission,

and Universities)

and Universities)

Georgia

$

$

$

$

$

$

313,885.29 2,052,306.80

16,635.02

442,053,098.87

112,187,361.77 224,344,026.17

8,437,104.68 16,313,962.02

1,653,697.01 27,580.12

3,400.00

10,908,775.62

21,106.70

$

2,390,698.79 $

0.00 $

346,843,707.37

6,533,200.82

383,410,795.40

38,291,643.97

16,635.02 $ 1,172,307,601.64 $ 381,356,232.73 $ ====37=,3=4:=1,",,1=19==.4=5=

117

Stale ot (Jeorqia
COMBINING STATEMENT OF OTHER REVENUES RETAINED BUDGET FUND

For the Fiscal Year Ended June 30, 1996

Licenses and Permits Business Nonbusiness
Intergovernmental Federal (Budgeted as Other Revenues Retained) 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

Regents ofthe Unlversity System of
Georgia, Board of Lottery for Education
(Includes Colleges and Universities)

Revenue, Department of

Secretary of State

Secretary

Real Estate

of State

Commission

$

$

$

$

15,000.00 2,386,722.27

15,712.13

1,549,832.00

10,791.15

5,196,956.05

3,845,000.00

$

5,196,956.05 $

5,394,832.00 $

2,412,513.42 $==~1;,;5k,7,;;12;;,.,;,;:13~

See Accountant's Report on Compilation of Financial Statements 118

Executive Branch

Soil and Water Conservation Commission,
State

Student Finance Commission, Georgia

Student Finance

Commission,

Lottery for

Georgia

Education

Teachers' Retirement
System

Technical and Adult

Education, Department of

Technical and

Adult Education,

Lottery for

Department of

Education

(Includes Tech-

(Includes Tech-

nical Institutes)

nical Institutes)

$

$

$

$

$

$

3,936,631.00 844,071.16

2,400,085.18 13,474,085.31
211,814.68 108,705.60

244,645.66

6,400,388.68

23,321,631.27 2,422,602.30

$

0.00 $

3,936,631.00 $

844,071.16 $

6,400,388.68 $ 42,183,570.00 $ =====,0=.0;,;0=

119

Stale of {Jeorgia
COMBINING STATEMENT OF OTHER REVENUES RETAINED BUDGET FUND
For the Fiscal Year Ended June 30, 1996

Executive Branch

Licenses and Permits Business Nonbusiness
Intergovernmental Federal (Budgeted as Other Revenues Retained) 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

Transportation, Department of

Veterans Service, State Department of

Workers' Compensation, State Board of

General Obligation State of
Issued

$

15,239,534.65 $

$

$

251,241,584.28 6,013,009.78
512,216.73

259,938.77

703,047.64

$

273,709,393.08 $

0.00 $

259,938.77 $

0.00

See Accountant's Report on Compilation of Financial Statements 120

Debt Sinking Fund, Georgia
New

Guaranteed Revenue Debt Common Reserve Fund, State ofGeorgia

$

$

1,129,524.12

$

0.00 $ ==:::=;1,=12=9.,.5.=24="=12=

121

COMBINING STATEMENT OF CASH RECEIPTS GENERAL FUND (STATUTORY BASIS)
For the Fiscal Year Ended June 30, 1996

Taxes Income General Sales Selective Sales
Motor Fuel Alcoholic Beverages Cigars/Cigarettes Insurance Premium Estate Property Corporation Net Worth Other
Licenses and Permits Business Nonbusiness
Intergovenunental 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 Indigent Care Trust Fund
Lottery Proceeds and Interest
Other

Total

Administrative Services,
Department of

Agriculture, Department of

Audits and Accounts, Department of

Banking and Finance,
Department of

$ 4,924,949,297.45 $

$

$

$

3,951,386,618.77

391,550,565.55 121,702,378.57 91,248,012.45 196,508,650.31 66,538,070.93 33,091,530.08 23,722,938.48 50,139,550.61

43,794,187.86 259,798,224.81

1,645,902.84

1,106,806.00

37,199.40 138,899,910.37 25,258,217.98 98,603,357.63
6,291,975.48 3,017.42
9,082,163.07 23,980,995.97

251,686.62 6,291,975.48

4,537,374.67

1,438,730.56

9,188,339.36

162,177,246.00 558,473,886.68
664,676.41

$ 11,177,902,672.28 $

6,543,662.10 $

6,183,277.51 $

1,438,730.56 $

10,295,145.36

See Accountant's Report on Compilation of Financial Statements. 122

Corrections, Department of

General Assembly of Georgia

Governor, Office of the

Human Resources, Department of

Insurance, Department of

Investigation, Georgia Bureau of

$

$

$

$

$

$

550.00 1,045,918.40

196,508,650.31

472,100.82

2,104,570.74 3,476,739.24

28,200.00

13,248,598.11

75,422.02

28,294.78

27,524,718.36 110,975.25

9,294,100.67 236,850.00

187,217.17

162,357.58

10,959.48

$

13,259,557.59 $

75,422.02 $

1,074,763.18 $

28,107,794.43 $ 211,783,268.54 $===2=1=5=,4=17=.1=7=

123

COMBINING STATEMENT OF CASH RECEIPTS GENERAL FUND (STATUTORY BASIS)
For the Fiscal Year Ended June 30, 1996

Taxes Income General Sales Selective Sales
Motor Fuel Alcoholic Beverages Cigars/Cigarettes 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 Indigent Care Trust Fund
Lottery Proceeds and Interest
Other

Judicial Branch

Labor, Department of

Law, Department of

Medical Assistance, Department of

Natural Resources, Department of

$

$

$

$

$

510,514.75

16,341,574.07 2,088,527.99 1,212,777.93

422,639.33 19,714,076.18

1,301.00

255,072.56

11,997,232.88 5,842,843.87

510,514.75 $ 19,642,879.99 $

1,301.00 $

255,072.56 $ 37,976,792.26

See Accountant's Report on Compilation ofFinancial Statements. 124

Pardons and Paroles,
State Board of

Public Safety, Department of

Public Service Commission

Regents of the University System of Georgia, Board of

Revenue, Department of

Secretary of State

$

$

$

$

$ 4,924,949,297.45 $

3,951,386,618.77

391,550,565.55 121,702,378.57 91,248,012.45

66,538,070.93 33,091,530.08 23,722,938.48 48,034,979.87

31,956,355.83

3,379,311.55

4,000,279.10 207,081,824.06

29,261,658.98

749,342.27

2,038,317.00

91,277.00

16,755,350.52 15,545,675.02

142,413.01

8,919,805.49 23,980,995.97

2,455.60

336,531.84

$

749,342.27 $ 33,997,128.43 $

3,470,588.55 $

336,531.84 $ 9,928,508,322.31 $ ====29=,4=0=4'=0=71=.9=9=

125

0/ State georgia
COMBINING STATEMENT OF CASH RECEIPTS GENERAL FUND (STATUTORY BASIS)
For the Fiscal Year Ended June 30, 1996

Taxes Income General Sales Selective Sales Motor Fuel Alcoholic Beverages Cigars/Cigarettes Insurance Premium Estate Property Cotporation 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 Indigent Care Trust Fund
Lottery Proceeds and Interest
Other

Student Finance Commission, Georgia

Treasury and Fiscal Services,
Office of

$

$

Workers' Compensation, State Board of
$

48,498.35 454.68

50.34
37,199.40 15,250,002.57 (1)
475,472.85 97,135,052.46

10,068,518.68 88,958.95

3,017.42

164,729.49

162,177,246.00 558,473,886.68

150,000.00

$

213,682.52 $ 833,551,927.72

$

10,307,477.63

(1) $14,000,000.00 Sales and Services Revenue transferred from GeorgiaNet Authority
See Accountant's Report on Compilation ofFinancial Statements. 126

(This page intentionally left blank)

LEGISLATIVE APPROPRIATIONS TO SPENDING UNITS

For the Fiscal Year Ended June 30, 1996
Legislative Branch General Assembly of Georgia Audits and Accounts, Department of
Judicial Branch Exec:utlve Branch Administrative Services, Department of
"A" Adminislrative Services, Department of "B" Building Authority, Georgia Removal ofHazardous Materials, Agency for the Agriculture, Department of "A" Agriculture, Department of "B" Agrirama Development Authority, Georgia Banking and FInance, Department of Children and Youth Services, Department of Communtty Affairs, Department of Corrections, Department of "A" Administration, Institutions and Probation "B" Pardons and Paroles, State Board of Defense, Department of Education, Department of 'A" Education, Department of "B" Lottery for Education Employees' Retirement System Forestry Conuntssion, Georgia Investigation, Georgia Bureau of Governor, Office ofthe "A" Governor, Office of the "B" Lottery for Education Human Resources, Department of "A" Departmental Operations "B" Communtty Mental HealthlMentai 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 F\md Personnel Board, State Merit System ofPersonnel Administration Natural Resources, Department of "N Natural Resources, Department of "B" Agricultural Exposition Authority, Georgia Public Safety, Department of "A" Public Safety, Department of "B" Untls Attached for Administrative PoIposes amy Public School Employees' Retirement System Public Service Conunission Regents of the University System of Georgia, Board of "A" Resident Instruction "B" Regents' Central Office and Other Organized Activities "CO Public Telecommuntcations Conunission, Georgia "D" Lottery for Education Revenue, Department of Secretary of State "A" Secretary of State "B" Real Estate Conuntssion Soil and Water Conservation Conunission, State Student FInance Conunission, Georgia "A" Student Flnance Conunission, Georgia "B" Lottery for Education Teachers' Retirement System Technical and Adult Education, Department of "A" Technical and Adult Education, Department of "B" Lottery for Education Transportation, Department of Treasury and Fiscal Services, Office of Debt Service F\md 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
See Accountanfs Report on Compilation ofFinancial Statements.

Legislative Appropriation

Appropriation for Fiscal Year 1996

Governor's

Budget

Funds

Emergency Fund

Adjus1ruents

Lapsed

$

25,617,738.00 $

$

$

18,664,008.00

78,549,681.00

25,000.00

41,921,650.00 0.00
117,064.00
41,543,571.00 0.00
9,237,778.00 126,614,517.00 38,983,882.00
682,093,169.00 40,994,832.00 4,694,610.00
3,779,254,189.00 202,636,245.00 0.00 36,458,648.00 46,667,108.00
44,074,963.00 0.00
696,284,929.00 509,082,301.00 28,367,568.00
15,788,518.00 17,942,762.00 12,248,879.00
1,193,239,526.00 146,300,000.00 0.00
93,712,593.00 0.00
100,084,190.00 14,635,111.00 13,315,000.00 8,707,763.00
1,080,833,474.00 169,833,145.00 0.00 71,947,611.00 99,667,590.00
29,226,341.00 2,149,663.00 2,092,494.00
33,352,346.00 161,240,172.00
4,075,000.00
166,703,649.00 40,258,713.00 492,069,050.00
0.00 24,343,698.00 10,454,185.00
481,509,725.00 42,803,478.00
0.00

37,500.00 2,375,676.00
90,500.00
(3,766,575.50) 125,500.00 15,000.00 28,500.00 334,422.50
473,145.00 75,000.00
102,932.00

163,047.00 41,148.00 88,187.00 11,840.00 48,254.00
(9,274,623.00) (88,187.00)
15,877,246.00 611,916.00
8,606,435.00 86,326.00 4,657.00

(120,634.00)
(176,000.00)
(3,000,000.00) (500,000.00) (500,000.00) (448,254.00)
(1, 111,780.50)
(5,058,432.00) (1,000,000.00)
(243,095.00) (3.00)
(41,675.00)
(975,180.00)
(50,000.00)

38,900.00

(319,000.00)

(100,000.00) (76,083.00)

29,500.00 5,000.00
10,000.00

20,000.00

(41,000.00)

$ 10,980,393,127.00 $

0.00 $

15,877,246.00 $ (13,442,136.50)

128

Net Appropriation

Balance Due Spending Unit July 1, 1995

Cash Allotments
Drawn

Funds Returned by Spending Unit

Surplus Lapsed

Balance June 30, 1996

$ 25,617,738.00 $ 18,664,008.00 78,574,681.00

4,479,095.94 $ 229,429.91 948,106.69

21,753,154.89 $ 18,602,559.14 77,954,718.89

$ 197,508.02

(3,130,922.74) $ (84,309.08) (206,154.30)

5,212,756.31 206,569.69
1,559,422.52

41,921,650.00 0.00
117,064.00
41,543,571. 00 0.00
9,237,778.00 126,652,017.00 41,238,924.00
682,256,216.00 40,859,980.00 4,694,610.00
3,776,432,876.00 202,136,245.00 0.00 35,970,488.00 46,267,108.00
29,921,984.00 0.00
691,263,810.00 508,097,301.00 28,152,973.00
15,788,515.00 17,901,087.00 12,583,301.50
1,192,264,346.00 162,177,246.00 0.00
94,797,654.00 0.00
108,765,625.00 14,671,437.00 13,315,000.00 8,712,420.00
1,080,936,406.00 169,833,145.00 0.00 71,947,611.00 99,567,590.00
28,946,241.00 2,149,663.00 2,016,411.00
33,352,346.00 161,240,172.00
4,034,000.00
166,733,149.00 40,258,713.00
492,094,050.00
0.00 24,353,698.00 10,454,185.00
481,509,725.00 42,803,478.00 0.00

1,056,101.41 0.00 0.00
47,246.02 0.00 0.00
6,507,772.39 8,604,704.45
31,841,265.77 888,170.70 38,952.96
27,623,906.13 138,569,171.16
0.00 683,584.62 849,841.12
27,869,071.40 1,239,000.00
28,881,453.25 20,940,059.18
2,212,77~.18
876,520.54 0.00
247,381.00
140,555,714.90 30,970,723.23
0.00
6,691,866.63 0.00
2,071,133.72 1,001,433.43
0.00 284,861.35
38,170,000.00 4,222,000.00 0.00
37,000,000.00 10,119,706.78
504,650.34 190,786.03 152,771.39
0.42 0.00 0.00
2,701,619.60 16,895,035.30 828,415,608.16
26,980.00 287,754.24 24,923.02
70,009,521.51 50,124,200.00
0.00

36,689,877.20
117,064.00
41,147,392.93
9,237,778.00 120,268,045.05 38,748,093.44
675,775,540.27 40,633,400.77
4,688,173.09
3,778,154,078.46 278,574,229.14
33,526,541.26 45,559,628.88
30,812,121.32 1,236,982.08
679,397,954.52 505,923,509.87
28,330,523.05 15,571,631.31 17,901,087.00 12,312,169.71
1,145,881,753.30 108,831,218.80
92,856,877.10
109,068,344.75 15,241,774.56 13,315,000.00 8,912,929.09
1,086,942,406.00 172,055,145.00
99,447,611.00 101,841,752.43
29,450,891.34 1,990,024.67 1,875,627.81
33,352,346.00 161,240,172.00
4,034,000.00
162,854,379.28 52,929,893.04 511,056,724.58
24,033,667.10 10,472,335.53
460,063,394.38 36,684,200.00

130,981.31 145,541.74 738,034.10 1,286,632.89 72,127.74 126,654.77
1,314,383.28
15,423,095.00 1,871,212.97
125,856.23
232,792.24
207,959.72 1,454,226.95
298,642.58 14,408.79
66,725.06 20,476.51
30,989.38 4,023,966.58
144,853.13 858,440.11 127,830.89 772,853.27
8,697.06 246,995.22
1,135,780.38

(5,120,064.44)
(89,646.55)
(130,981.31) (145,541.74) (738,034.10)
(1,286,632.89) (72,127.74) (126,654.77)
(3,046,203.81) (3,573,516.57)
(268,539.25)
(1,314,383.28) (31.37)
(7,392,641.29) (6,433,853.78) (15,501,096.76)
(660,150.20) (1,871,212.97)
(373,237.23)
(33,511,146.26)
(232,792.24)
(16,223.36) (321,635.81)
(207,959.72)
(1,454,226.95) (298,642.58)
(14,408.79) (300,616.17)
(66,725.06) (20,476.51)
(3,088.84)
(30,989.38) (4,023,966.58)
(144,853.13)
(858,440.11) (127,830.89) (772,853.27)
(8,697.06) (246,995.22)
(13,440,000.00) (1,135,780.38)

1,167,809.77 0.00 0.00
353,777.54 0.00 0.00
12,891,744.34 11,095,535.01
38,321,941.50 1,114,749.93 45,389.87
22,856,499.86 58,557,670.45
0.00 2,858,992.11 1,557,320.24
26,978,934.08 1,986.55
33,354,667.44 16,679,996.53
1,957,223.37 433,254.03 0.00 271,131.79
153,427,161.34 84,316,750.43
0.00
8,632,643.53 0.00
1,752,190.61 109,460.06 0.00 84,352.26
32,164,000.00 2,000,000.00 0.00 9,500,000.00 7,544,928.18
0.00 350,424.36 290,465.74
0.42 0.00 0.00
6,580,389.32 4,223,855.26 809,452,933.58
26,980.00 607,785.14
6,772.49
91,455,852.13 42,803,478.00
0.00

$ 10,982,828,236.50 $ 1,545,054,899.87 $ 10,957,348,722.03 $

31,077,665.92 $ (108,804,284.48) $ 1,492,807,795.78

129