- 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, 1996
- 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, 1996
- Date of Original:
- 1995/1996
- 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 1995-96
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pa12-b1995-h96
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pa12-b1995-h96
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
State o/ Cm9ia
TABLE OF CONTENTS
June 30,1996
INTRODUCTORY SECTION Letter of Transmittal................................................................................................................................................................i OPrrignacnipizaaltSiotantaelOCfhfaicrtia..l.s..............................................................................................................................................................................................................................................................................................x..n....l..,............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 Discretely Presented Component Units..........................6 Combined Statement of Revenues, Expenditures and Changes in Fund Balances -
All Governmental Fund Types, Expendable Trust Funds and Discretely Presented Component Units ........................... 10
Statementof Funds Available and Expenditures Compared to Budget - Budget Fund........................................................ 14 Combined Statement of Revenues, Expenses and Changes in Fund EquityRund Balances -
All Proprietary Fund Types, Similar Trust Funds and Discretely Presented Component Units .......................................16
Combined Statement of Cash Flows All Proprietary Fund Types, Nonexpendable Trust Funds and Discretely Presented Component Units.........................2.0
Combined Statement of Changes in Fund Balances - College and University Funds.......................................................2..2.
Combined Statement of Current Funds Revenues, Expenditures and Other Changes -
College and University Funds......................................................................................................................................2.6 Notes to the Financial Statements.........................................................................................................................................27
Combining Statements and Schedules Primary Government
Capital Projects Funds
Capital Projects Funds Descriptions..........................................................................................................................9..5. Combining Balance Sheet ........................................................................................................................................9..6... Combining Statement of Revenues, Expendituresand Changes in Fund Balances ............................. ,........................98
Internal Service Funds
Internal Service Funds Descriptions.........................................................................................................................1..0.3 Combining Balance Sheet ....................................................................................................................................1..0..6...
Combining Balance Sheet - Risk Management........................................................................................................1..0.8
Combining Statement of Revenues, Expenses and Changes in Fund Equity..............................................................110
Combining Statement of Revenues, Expenses and Changes in Equity - Risk Management.......................................112 Combining Statement of Cash Flows......................................................................................................................1.1..4. Combining Statement of Cash Flows - Risk Management......................................................................................1..1.8.
Trust and Agency Funds
CombiningBalance Sheet .........................................................................................................................................1..23
Sfate O F Gee,,,;,
TABLE OF CONTENTS
June 30. 1996
Expendable Trust Funds
Expendable Trust Funds Descriptions..................................................................................................................... 125 Combining Balance Sheet...................................................................................................................................... 126 Combining Statement of Revenues. Expenditures and Changes in Fund Balances.................................................128
Nonexpendable Trust Funds
Nonexpendable Trust Funds Descriptions............................................................................................................... 131 Combining Balance Sheet....................................................................................................................................... 133 Combining Statement of Revenues. Expenses and Changes in Fund Balances....................................................... 134 Combining Statement of Cash Flows ......................................................................................................................135
Pension Trust Funds
Pension Trust Funds Descriptions ........................................................................................................................... 137 CombiningBalance Sheet........................................................................................................................................ 138 Combining Statement of Revenues. Expenses and Changes in Fund Balances....................................................140
Agency Funds
Major Agency Funds Descriptions .......................................................................................................................... 143 Combining Statement of Changes in Assets and Liabilities....................................................................................145
College and University Funds
College and University Funds Descriptions...............................................................................................................151 Combining Balance Sheet ........................................................................................................................................... 152
General Fixed Assets Account Group
General Fixed Assets Account Group Description......................................................................................................157 Schedule of General Fixed Assets by Function...........................................................................................................158 Schedule of Changes in General Fixed Assets by Function........................................................................................159
Component Units Governmental Fund Types
GovernmentalFund Types Descriptions..................................................................................................................... 163 Combining Balance Sheet ........................................................................................................................................... 164 Combining Statement of Revenues. Expenditures and Changes in Fund Balances .................................................... 165
Proprietary Fund Types
Proprietary Fund Types Descriptions.......................................................................................................................... 169 Combining Balance Sheet ........................................................................................................................................... 172 Combining Statement of Revenues. Expenses and Changes in Fund Equity.............................................................. 176 Combining Statement of Cash Flows .......................................................................................................................... 180
Fiduciary Fund Types
Fiduciary Fund Types Descriptions............................................................................................................................. 185 Combining Balance Sheet ........................................................................................................................................... 186 Combining Statement of Revenues. Expenses and Changes in Fund Balances .......................................................... 188
STATISTICAL SECTION
Index to StatisticalTables................................................................................................................................................... 193