- 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, 1995
- 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, 1995
- Date of Original:
- 1994/1995
- 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 1994-95
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pa12-b1994-h95
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pa12-b1994-h95
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
3 1A 1b U P U b U K t i l A TABLE OF CONTENTS
June 30.1995
INTRODUCTORY SECTION
LOertgtearm.ozfaTtl.orannaslmCihttaarlt .
................................................................................... .................................................................................
i ix
PrincipalStateOficials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xi
FINANCIAL SECTION
Independent Auditor's Report on General Purpose Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
General Purpose Financial Statements Combined Balance Sheet .All Fund Types. Account Groups and DiscretelyPresented Component Units . . . . . . . . . . . . . . . 6
Combined Statementof Revenues. Expenditures and Changesin Fund Balances .
All Governmental Fund Types. Expendable Trust Funds and DiscretelyPresented Component Units . . . . . . . . . . . . . . . . 10 Statement of Funds Available and Expenditures Compared to Budget .Budget Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Combined Statement of Revenues. Expenses and Changes in Fund EquityFund Balances .
All Proprietary Fund Types. Similar Trust Funds and DiscretelyPresented Component Units . . . . . . . . . . . . . . . . . . . . . . 16
Combined Statement of Cash Flows .
All Proprietary Fund Types. Nonexpendable Trust Funds and DiscretelyPresented Component Units . . . . . . . . . . . . . . . 20
Combined Statement of Changes in Fund Balances .College and University Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Combined Statement of Current Funds Revenues. Expenditures and Other Changes . CollegeandUniversityFunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Notes to the Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Combining Statements and Schedules Primary Government Debt Service Funds Debt ServiceFunds Descriptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103 CombiningBalanceSheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104 Combining Statement of Revenues. Expenditures and Changes in Fund Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105
Capital Projects Funds Capital Projects Funds Descriptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109 Combining Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110 Combining Statementof Revenues. Expenditures and Changes in Fund Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112
Internal Service Funds InternalServiceFundsDescriptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 117 Combining Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120 CombiningBalance Sheet .Risk Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122 Combining Statement of Revenues. Expenses and Changes in Fund Equity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124 Combining Statement of Revenues. Expenses and Changes in Equity .Risk Management . . . . . . . . . . . . . . . . . . . . . . 126 Combining Statement of Cash Flows . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128 Combining Statementof Cash Flows .k s k Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132
Trust and Agency Funds CombiningBalanceSheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 137
TABLE OF CONTENTS
June 30.1995
Expendable Trust Funds ExpendableTrustFundsDescriptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139 CombiningBalanceSheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140 Combining Statement of Revenues. Expenditures and Changes in Fund Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . 142
Nonexpendable Trust Funds Nonexpendable Trust Funds Descriptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 145 CombiningBalanceSheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 147 Combining Statement of Revenues. Expenses and Changes in Fund Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 148 Combining Statement of Cash Flows . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 149
Pension Trust Funds
PCeonmsibo.inn.lTnrguBstaFlaunncdesSDheeesct r.ip. t.i.o.n.s.
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151 152
Combining Statement of Revenues, Expenses and Changes in Fund Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 153
Agency Funds Major Agency Funds Descriptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155 Combining Statement of Changes in Assets and Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157
College and University Funds
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163 164
General Fixed Assets Account Group General Fixed Assets Account Group Description . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 169 Schedule of General Fixed Assets by Function . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 170 Schedule of Changes in General Fixed Assets by Function . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 171
Component Units GovernmentalFund Types GovernmentalFund Types Descriptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175 CombiningBalance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176 Combining Statement of Revenues. Expenditures and Changes in Fund Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177
Proprietary Fund Types ProprietaryFundTypesDescriptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 181 CombiningBalance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184 Combining Statement of Revenues. Expenses and Changes in Fund Equity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 188 Combining Statement of Cash Flows . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190
Fiduciary Fund Types Fiduciary Fund Types Descriptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 197 CombiningBalanceSheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 198 Combining Statement of Revenues. Expenses and Changes in Fund Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200
STATISTICAL SECTION
Index to Statistical Tables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .205
Index
Table 1 Table 2 Table 3 Table 4 Table 5 Table 6
Table 7 Table 8 Table 9
Page General Governmental Expenditures by Function . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .206 General Governmental Revenues by Source . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 207
State Tax Revenues by Source .All Governmental Fund Types . . . . . . . . . . . . . . . . . . . . . . . . . . . . .208
Principal Nongovernmental Employers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 210 Computationof Legal Debt Margin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 211 Ratio of Annual Debt Service Expenditures for General Obligation Debt
to Total General Governmental Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 211 Demographic Statistics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 212
Miscellaneous Statistics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213