- Collection:
- Georgia Government Publications
- Serial:
- Comprehensive annual financial report for the fiscal year ended ... / State of Georgia.
- Title:
- State of Georgia comprehensive annual financial report for the fiscal year ended June 30, 1994
- Creator:
- Georgia
- Contributor to Resource:
- Georgia. Department of Audits
Georgia. Department of Audits and Accounts
Georgia. State Accounting Office - Publisher:
- Atlanta, Ga. : State of Georgia, 1994
- Date of Original:
- 1993/1994
- Subject:
- Auditors' reports--Georgia
Georgia--Economic conditions
Finance, Public--Georgia - Location:
- United States, Georgia, 32.75042, -83.50018
- Medium:
- state government records
- Type:
- Text
- Format:
- application/pdf
- Description:
- June 30, 1994-
"This report is presented in three sections: Introductory, Financial, and Statistical. The introductory section, which is unaudited, includes [the] transmittal letter, an organization chart and a listing of principal officials. The financial section includes the general purpose financial statements and the combining financial statements, and the auditor's report on the financial statements. The statistical section, which is unaudited, includes selected financial and demographic information, generally presented for multiple years."
"Includes balance sheets, tables of expenditures and reports on various funds covering the State of Georgia's fiscal year from July 1-June 30."
Prepared by the Dept. of Audits, fiscal year ended June 30, 1994-fiscal year ended June 30, 1995; by the Dept. of Audits and Accounts, fiscal year ended June 30, 1996-June 30, 2003; by the State Accounting Office and Georgia Dept. of Audits and Accounts, June 30, 2004; by the State Accounting Office, June 30, 2005-
Latest issue consulted: June 30, 2005. - External Identifiers:
- Call Number GA A800 .A12 1993-94
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pa12-b1993-h94
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pa12-b1993-h94
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
TABLEOF CONTENTS
INTRODUCTORY SECTION
JUNE 30. 1994
Page
FINANCIAL SECTION
IndependentAuditor's Report on GeneralPurpose Fiancial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
GeneralPurpose Fiancial Statements Combined Balance Sheet .All Fund Types and Account Groups . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Combimed Statement of Revenues. Expenditures and Changes in Fund Balances .
All GovernmentalFund Types and Expendable TrustFunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
. Statementof Funds Available and ExpendituresCompared to Budget .Budget Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Combined Statementof Revenues. Expenses and Changes in Fund Equity/Fund Balances AllProprietiuyFundTypesandSimilarTrustFunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Combined Statementof Cash Flows .All Proprietary Fund Types and NonexpendableTrust Funds . . . . . . . . . . . . . . . . . . 20
Combined Statementof Changes in Fund Balances .Collegeand UniversityFunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Combined Statement of Current Funds Revenues. Expenditures and Other Changes .
Collegeand UniversityFunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Notes to the Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Combining Statements and Schedules Primary Government
Debt Service Funds Debt ServiceFunds Descriptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93 Combiig Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94 CombiningStatementof Revenues. Expendituresand Changes in Fund Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95
Capital Projects Funds Capital Projects FundsDescriptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99
C o m b i i g Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 CombiningStatementof Revenues. Expenditures and Changes in Fund Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102
Internal Service Funds Internal Service FundsDescriptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107 Combining Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110
Combining Balance Sheet .Risk Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112
C o m b i i g Statementof Revenues. Expenses and Changes in Fund Equity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114 C d i g Statementof Revenues. Expenses and Changes in Equity .Risk Management . . . . . . . . . . . . . . . . . . . . . . 116 C o m b i i g Statementof Cash Flows . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 118
C o m b i i g Statementof Cash Flows .Risk Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122
Trust and Agency Funds CombiningBalanceSheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127
Expendable Trust Funds
ExpendableTrustFundsDescriptim . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129
CombiningBalanceSheet
130
Combining Statementof Revenues. Expendituresand Changesin Fund Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . 132
TABLEOF CONTENTS
JUNE 30. 1994 Page
Nonexpendable Trust Funds NonexpendableTrustFundsDescriptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135
C d i g Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 137
C o m b i i g Statementof Revenues. Expenses and Changes in Fund Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 138 C o m b i i g Statementof Cash Flows . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139
Pension Trust Funds Pension Trust Funds Descriptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141 C o m b i i g Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I42
CombiningStatementof Revenues. Expenses and Changes in Fund Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143
Agency Funds MajorAgencyFundsDescriptiom . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 145 Combining Statementof Changes in Assets and Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 147
College and University Funds Collegeand UniversityFundsDescriptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 153 CombiigBalanceSheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I54
General Fixed Assets Account Group GeneralFixed Assets Account Group Description . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 159 ScheduleofGeneralFivedAssetsbyFunction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160 Scheduleof Changesin General Fixed Assets by Function . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161
Component Units GovernmentalFund Types Governmental Fund Types Descriptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 165 Combining Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1% Combining Statementof Revenues. Expendituresand Changes in Fund Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . 167
Proprietary Fund Types ProprietaryFund Types Descriptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 171 Combining Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I74 Combining Statementof Revenues. Expenses and Changes in Fund Equity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176 Combining Statementof Cash Flows . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 178
FiduciaryFund Types FiduciaryFund Types Descriptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185 C o m b i i g Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I86 Combining Statementof Revenues. Expenses and Changes in Fund Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 188
STATISTICAL SECTION
Index to StatisticalTables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 193