Annual financial report, University System of Georgia, volume 2, for the year ended June 30, 1994 [June 30, 1994]

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\/.J-. ANNUAL FINANCIAL REPORT University System of Georgia
VOLUME 2
For the Year Ended June 30, 1994
BOARD OF REGENfS OF THE UNIVERSITY SYSTEM OF GEORGIA
244 Washington Street, S. W. Atlanta, Georgia

ANNUAL FINANCIAL REPORT University System of Georgia
VOLUME 2
For the Year Ended June 30, 1994
BOARD OF REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
244 Washington Street, S. W. Atlanta, Georgia

TABLE OF CONTENTS

VOLUME 1

MEMBERS OF THE BOARD OF REGENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

LETTERS OF TRANSMITTAL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ii-iii

INSTITUTIONS OF THE UNIVERSITY SYSTEM OF GEORGIA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1

CONDENSED COMPARATIVE FINANCIAL DATA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

CONSOLIDATED STATEMENTS - UNIVERSITY SYSTEM OF GEORGIA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9

GEORGIA INSTITUTE OF TECHNOLOGY. Atlanta . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

33

GEORGIA STATE UNIVERSITY, Atlanta ..............................................

91

MEDICAL COLLEGE OF GEORGIA, Augusta

........ ... ............ ...... ...... ....

129

UNIVERSITY OF GEORGIA, Athens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

183

GEORGIA SOUTHERN UNIVERSITY, Statesboro .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

275

VALDOSTA STATE UNIVERSITY, Valdosta . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

313

VOLUME 2

ALBANY STATE COLLEGE. Albany .................................

347

ARMSTRONG STATE COLLEGE, Savannah . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

375

AUGUSTA COLLEGE. Augusta .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

403

CLAYTON STATE COLLEGE. Morrow . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

433

COLUMBUS COLLEGE, Columbus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

459

FORT VALLEY STATE COLLEGE. Fort Valley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

491

GEORGIA COLLEGE, Milledgeville . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

525

GEORGIA SOUTHWESTERN COLLEGE. Americus ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

561

KENNESAW STATE COLLEGE. Marietta . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

589

NORTH GEORGIA COLLEGE. Dahlonega . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

621

SAVANNAH STATE COLLEGE. Savannah . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

651

SOUTHERN COLLEGE OF TECHNOLOGY, Marietta . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

683

WEST GEORGIA COLLEGE. Carrollton ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

711

ABRAHAM BALDWIN AGRICULTURAL COLLEGE. Tifton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ATLANTA METROPOLITAN COLLEGE. Atlanta . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . BAINBRIDGE COLLEGE, Bainbridge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . BRUNSWICK COLLEGE. Brunswick .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DALTON COLLEGE. Dalton ........................................................ DARTON COLLEGE. Albany . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DeKALB COLLEGE. Decatur . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . EAST GEORGIA COLLEGE. Swainsboro . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FLOYD COLLEGE. Rome . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GAINESVILLE COLLEGE. Gainesville . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GORDON COLLEGE. Barnesville . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . MACON COLLEGE, Macon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . MIDDLE GEORGIA COLLEGE. Cochran . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SOUTH GEORGIA COLLEGE, Douglas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . WAYCROSS COLLEGE. Waycross . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

743 769 789 809 835 855 879 907 927 949 971 991 1013 1041 1067

SKIDAWAY INSTITUTE OF OCEANOGRAPHY. Savannah . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . REGENTS CENTRAL OFFICE, Atlanta . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1087 1103

Albany State College
FINANCIAL REPORT
For the Year Ended June 30, 1994

Billy C. Black
President

ALBANY STATE COLLEGE Albany, Georgia
William A. Johnson
Vice President for Fiscal Affairs
347

ALBANY STATE BALANCE
Year Ended

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land BUildings Improvements Other Than Buildings Library Collections Equipment Construction Work in Progress Due From O1her Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to O1her Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for O1hers
TOTAL LIABILITIES
FUND BALANCES Unrestricted, allocated
Reserves For Inventory For Renewals and Replacements For Subsequent Years' Expenditures For O1her Reserves
Loans to Students Unrestricted, unallocated (Surplus) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$388,904.33 583,737.76 82,355.26

$25,964.94 312,254.21 292,853.85

$178,283.03 152,435.44

$1,034,997.35 $417,362.50 557,174.99 974,537.49

$631,073.00 $3,091.87 131,156.17 134,248.04

$330,718.47 $0.00
0.00

90,000.00 (32,296.72)
2,756.58

292,853.85
242,185.21 (38,214.10)

330,718.47

60,459.86 $1,034,997.35

496,824.96 $631,073.00

330,718.47 $330,718.47

TOTAL
$573,152.30 0.00
1,048,427.41 0.00
375,209.11 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$1 ,996,788.82
$420,454.37 0.00 0.00 0.00
688,331.16 0.00
1,108,785.53
382,853.85 0.00
209,888.49 (38,214.10)
0.00 2,756.58
0.00
330,718.47 0.00 0.00 0.00
888,003.29
$1,996,788.82

348

COLLEGE SHEET June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$31,532.89 371,055.g.J

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

$31,570.90 14,078.00

$563,296.23

Investment In Plant

AGENCY FUNDS

$0.00

($522,239.15)

$402,588.63 $0.00

$0.00 $0.00

$45,648.90 $45,648.90

1,884,059.90 23,511,289.47
2,815,582.28 3,517,422.96 5,289,337.62

$563,296.23 $0.00

$36,797,892.23 $0.00

($522,239.15) $0.00

(522,239.15)

0.00

0.00

45,648.90

0.00

0.00

(522,239.15)

402,588.63

563,296.23 36,797,892.23

402,588.63 $402,588.63

0.00 $0.00

0.00 $45,648.90

563,296.23 $563,296.23

36,797,892.23 $36,797,892.23

0.00 ($522,239.15)

349

ALBANY STATE
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterpri ses

FUNDS RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources

$18,053,195.48

$0.00 4,709,868.44

$0.00
6,683,754.55 115,647.00 50,026.78

1,007.90

152,435.44

TOTAL REVENUES AND OTHER ADOITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of SUrplus - Prior Year
To State Treasury - General Loan Cancellations and Write-Offs Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities
Capitalized Expenditures Non-eapitalized Expenditures Deductions to Plant Properties Other Deductions

18,054,203.38 18,087,688.10
(452,011.86) 300.00

4,709,868.44 4,442,719.54

7,001,863.77 ,
6,505,797.19 128,065.68

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

17,635,976.24

4,442,719.54

6,633,862.87

NET INCREASE IN FUND BALANCES

418,227.14

268,948.90

368,000.90

TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers

(189,232.35)

TOTAL TRANSFERS AMONG FUNDS

0.00

(189,232.35)

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

418,227.14

77,716.55

368,000.90

ADJUSTMENTs/RECLASSIFICATIONS

(406,953.60)

175,550.78

(385,805.32)

BEGINNING FUND BALANCE

49,186.32

243,557.63

348,522.89

FUND BALANCES, JUNE 30,1994

$60,459.86

$496,824.96

$330,718.47

TOTAL CURRENT
FUNDS
$18,053,195.48 4,709,868.44 0.00 6,683,754.55 115,647.00 0.00 50,026.78 0.00 0.00 0.00 0.00 1,007.90 0.00 152,435.44
29,765,735.59
24,593,485.29 4,442,719.54 128,065.68 0.00 (452,011.86) 0.00 0.00 300.00 0.00 0.00 0.00 0.00 0.00
28,712,558.65
1,053,176.94
0.00 (189,232.35)
(189,232.35)
863,944.59
(617,208.14)
641,266.84
$888,003.29

350

COLLEGE
IN FUND BALANCES June 30, 1Q84

LOAN FUNDS

ENDOWMENT FUNDS

$0.00 4,401.89 1.242.07

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

$0.00 13.000.00

$0.00

$0.00

23.953.10

1.287.19 8,931.15

0.00

38,953.10

9.833.82 9,833.82

1,964,789.94 1,964,789.94

8.347.81 4,537.31
12.885.12 (5,953.97)
0.00 (5,953.97) 408.542.80 $402,588.83

0.00 0.00
0.00 0.00
0.00 $0.00

38.953.10 38.953.10
0.00 0.00 0.00 $0.00

5.858.00 3,887.34
9,745.34 (111.52)

88,859.04
88,859.04 1.875,930.90

189.232.35 189.232.35 189,120.83

0.00 1,875,930.90

374.175.40 $583.296.23

34.921,761.33 $38,797.892.23

351

ALBANY STATE COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30,1994

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Endowment Other sales and Services of Educational Departments Other Sources Total Educational and General Revenues
Sales and Services of Hospital
Sales and Services of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Instruction Research Public Service Academic Support Student Services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures
Hospital Expenditures
Auxiliary Enterprises Expenditures
Mandatory Transfers
TOTAL EXPENDITURES AND MANDATORY TRANSFERS
OTHER TRANSFERS AND ADDITIONSIDEDUCTIONS ExceBB Restricted Receipts Over Transfers to Revenue Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
TOTAL OTHER TRANSFERS & ADDITIONSIDEDUCTIONS
NET INCREASE (DECREASE) IN FUND BALANCES

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

TOTAL CURRENT
FUNDS

$5,304,588.45 12,438,8n.00
92,380.60 1,109.23
168,688.58 51,751.82
18,053,195.48
18,053,195.48

$852,359.03
239,491.68 891,850.71 3,817,817.73 4,709,688.44

$0.00
8,207,805.00 111,732.15 20,884.99 165,375.05
6,505,797.19
6,505,797.19

$5,956,947.48
12,438,8n.00
6,300,185.60 111,732.15 20,884.99 168,484.28
0.00 0.00 168,688.58 291,243.30 25,450,843.38
0.00
3,817,817.73
29,268,661.11

8,928,295.68 1,509,823.37 1,729,578.20 3,684,657.68 2,064,428.92
190,906.27 18,087,688.10
18,087,688.10
707.90 452,011.86 452,719.78 $418,227.14

0.00 4,442,719.54 4,442,719.54
(189,232.35)
(189,232.35) sn,716.55

1,318,531.82 219,372.04 41,893.41 178,522.57 954,852.28
3,792,625.07 6,505,797.19
8,505,797.19

10,246,827.50 0.00
219,372.04 1,551,718.78 1,908,098.n 4,619,509.94 2,064,428.92 3,983,531.34 24,593,485.29
0.00
4,442,719.54
0.00
29,038,204.83

388,000.90 388,000.90

388,000.90 (189,232.35)
707.90
452,011.86
(272,243.31)

$368,000.90

$863,944.59

352

ALBANY STATE COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30,1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Prior Year Adjustments Other Additions

$17,888,215.98

$186,979.50

1,007.90

TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS

17,888,215.98 17,867,403.98
(452,011.86) 300.00
17,415,692.12

187,987.40 220,284.12
220,284.12

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers

TOTAL TRANSFERS AMONG FUNDS NET INCREASE (DECREASE) IN FUND BALANCES

0.00 450,523.86

0.00 (32,2116.72)

ADJUSTMENTs/RECLASSIFICATIONS

(476,953.60)

70,000.00

BEGINNING FUND BALANCE

119,186.32

(70,000.00)

AUXILIARY ENTERPRISES
$0.00 4,709,668.44
4,709,668.44 4,442,719.54
4,442,719.54 (189,232.35) (189,232.35) n,716.55 175,550.78 243,557.63

FUND BALANCE, JUNE 30,1994

$92,756.58

($32,296.72)

$496,824.96

TOTAL
$18,053,195.48 4,709,668.44 0.00 0.00 0.00 0.00 0.00 1,007.90 0.00
22,763,871.82
18,087,688.10 4,442,719.54 0.00 0.00 (452,011.86) 300.00 0.00
22,078,695.78
(189,232.35)
(189,232.35)
495,943.69
(231,402.82)
292,743.95
$557,284.82

353

ALBANY STATE COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES Educational and Genera! Student Tuition and Fee8 Matriculation Non-Resident Tuition Late Registration Fee8 Student Activity Fee8 OtherStudentFee8 State Appropriation8 State of Georgia - General State of Georgia - Special Initiative State of Georgia - Lottery Fund8 Federal Grant8 and Contract8 State Grant8 and Contract8 Local Grant8 and Contract8 Private Gift8, Grants and Contract8 Sale8 and Services of Educational Department8 Library Fine8 Sales - Library Copying Service Sales - Transcript Fee8 - Testing Service8 Rental8 - College Facilitie8 Sale8 - Cap8 and Gown8 Sales - Honor Cord8 Sales - Word Processing and LayOUt8 Sale8 - Salvage Fee8 - Auto Registration Fee8 - NSF Check8 Fee8 - Garnishment8 Fine8 - Parking & Traffic Violation8 Fee8 - Entrance Applications Fees - Veteran Application8 Other Source8 Commi88ion8 - Post Office Administrative Cost Allowance College Work-StUdy Program Perkin8 Loan Program Pell Grant8 Program Supplemental Educ Opportunity Grant8 Program COBRA Student Activitie8 - Other Miscellanou8
Total Education and General

UNRESTRICTED

RESTRICTED

TOTAL

$4,455,450.98 825,822.24 40,485.00 175,581.00 7,489.23
12,284,073.00 132,804.00 40,000.00 92,380.80
1,109.23
2,398.92 5,153.57 3,947.50 14,301.00 11,594.38 28,092.00
970.00 28.00
1,884.49 28,525.75
1,148.00 2,427.50 48,500.49 19,208.00
735.00
3,092.89
8,217.48 2,028.00 18,880.00 9,478.37
151.27 11,418.50
487.31
18,053,195.48

$0.00 8,207,805.00
111,732.15 20,884.99
185,375.05
8,505,797.19

$4,455,450.98 825,822.24 40,485.00 175,581.00 7,489.23
12,284,073.00 132,804.00 40,000.00
8,300,185.80 111,732.15 20,884.99 188,484.28
2,398.92 5,153.57 3,947.50 14,301.00 11,594.38 28,092.00
970.00 28.00
1,884.49 28,525.75
1,148.00 2,427.50 48,500.49 19,208.00
735.00
3,092.89
8,217.48 2,028.00 18,880.00 9,478.37
151.27 11,418.50
487.31
24,558,992.87

354

ALBANY STATE COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1994

TOTAL CURRENT FUNDS REVENUES (Continued) Auxiliary Enterprises Student Housing Rents - Dormitories Faculty and Staff Housing Rents - Faculty Housing Food Services Cafeteria Sales - Contracted Stores and Shops Sales - Bookstore Intercollegiate Athletics Athletics - Fees Athletics - Other Other Service Units Student Health Services Fees - Health Services Laundry Services Fees - Student Laundry Student Transportation Rent - Transportation Vending Operations - Contracted Commission - Vending Operations
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

1,117,787.53 13,182.00
1,392,389.11 731,838.03 852,359.03 239,491.88
405,588.04 84,591.09 33,170.77 39,531.18
4,709,868.44
$22,782,883.92

0.00 $8,505,797.19

1,117,787.53 13,182.00
1,392,389.11 731,838.03 852,359.03 239,491.88
405,588.04 84,591.09 33,170.77 39,531.18
4,709,868.44
$29,288,881.11

355

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

SChool of Graduate Education

Dept of Graduate Studies

SChool of Arts & SCiences

Dept of Criminal Justice

Dept of English & Modern Languages

Dept of Fine Arts

Dept of History & Political SCience

Political SCience Program

Dept of Math & Computer SCience

Computer SCience Program

Dept of Natural SCience

Regents Engineering Program

Dept of Psychology, Sociology

w Social Welfare Program

U1
m

Study ofthe Black Male

SChool of Business

Dept of Business Administration

Masters of Business Administration Program

Dept of Business Education & Secretary Admin

SChool of Education

Dept of Curriculum And Instruction

Masters of Education Program

Special Initiative Funds

Dept of Health & Physical Education

SChool Of Nursing And Allied Health

Dept of Allied Health SCiences

Dept of Nursing

Nursing - Equip, TechnologylTrust Fund

Dept of Military SCience

Program of Distinguished Lecture

Quality Improvement Program

Special Initiative Funds

Community Education

Department of ContinUing Education

Department of Developmental Studies

TOTAL INSTRUCTION

ALBANY STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

Equipment

$37,672.23
369,857.41 1,067,370.68
654,405.26 545,648.72
47,878.87 411,235.57 170,469.15 615,652.55
66,045.03 498,488.26
71,835.70 22,094.37
723,990.58 127,079.81 1n,954.18
763,846.65 304,653.42
5,402.42 748,263.40
122,572.64 369,528.70
39,978.92 32,601.03
4,000.00 188,083.39 132,603.96
2,743.48 606,339.30
8,928,295.68

$0.00 87,842.49 76,709.10 63,740.58 136,372.63 406,782.88 75,344.86 69,009.57
73,146.73 7,136.66
159,266.94 106,891.00
56,288.38
1,318,531.82

$37,672.23
457,699.90 1,067,370.68
731,114.36 545,648.72 111,619.45 411,235.57 306,841.78 1,022,435.43 141,389.89 567,497.83 71,835.70 22,094.37
723,990.58 200,226.54 185,090.84
763,846.65 463,920.36 112,293.42 748,263.40
122,572.64 369,528.70 96,267.30 32,601.03
4,000.00 188,083.39 132,603.96
2,743.48 606,339.30
10,246,827.50

$31,850.38
359,155.96 1,043,189.57
666,205.70 528,355.25
72,381.56 402,795.59 221,159.34 819,001.10 112,868.44 540,195.63
70,047.37 20,935.16
708,968.71 124,253.25 1n,690.54
749,996.78 376,282.65
63,580.64 701,122.68
114,315.82 351,548.22
22,635.00 20,843.05
132,603.96
596,844.91
9,028,827.26

$1,405.15
1,786.97 1,030.60 4,969.33 1,309.06
423.47 726.24 6,417.02 7,498.41 2,526.35 5,034.39
3,486.32 1,433.92
397.90
2,684.76 4,396.34
769.24 1,220.83
349.30 1,962.67 1,001.32
82.74
2,036.05 463.86
53,412.24

$4,416.70
17,581.97 23,150.51 25,527.33 15,984.41 38,814.42
7,713.74 36,552.98 186,727.85 25,995.10 20,841.81
1,788.33 1,159.21
11,535.55 63,246.90
6,355.40
11,165.11 62,120.10 47,435.12 33,409.89
7,907.52 16,017.81 40,560.58 11,675.24 4,000.00 45,022.27
707.43 9,030.53
n6,443.81

$0.00 79,175.00 34,412.00
42,712.44 9,208.07 1,426.00
11,292.47 647.00
21,121.27 508.42
12,510.00
32,070.40 143,061.12
388,144.19

ALBANY STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted
EDUCATIONAL AND GENERAL EXPENDITURES (Continued) PUBLIC SERVICE Community Services
State Department of Education State Department of Education Programs For Child Development Child Development Center Programs For Summer Enrichment

Restricted
46,534.35 1,308.00
61,aoo.80 63,592.93 46,035.96

Total
46,534.35 1,308.00
61,900.80 63,592.93 46,035.96

TOTAL PUBLIC SERVICE

0.00

219,372.04

219,372.04

ACADEMIC SUPPORT

Libraries

James H. Pendergrast Library

Education Media Services

Office of Director - Media Center

w Academic Computing Support

(J1
--.J

Computer Services - Academic

Academic Administraton

Office of Dean - Arts and SCiences

Office of Dean - Busine88

Office of Dean - Education

Office of Dean - Allied Health & Nursing

Clerical Support Center - Academic Support

Academic Personnel Development

Program Development

Course & Curriculum Development

Program Development

Academic Advisement Center

752,330.17 56,461.67
299,004.93 54,On.60 43,862.20 40,957.44 44,856.34 54,185.87
154,087.15

41,893.41

752,330.17
56,461.67
299,004.93
54,On.60 43,862.20 40,957.44 44,856.34 54,185.87
41,893.41
154,087.15

TOTAL ACADEMIC SUPPORT

1,509,823.37

41,893.41

1,551,716.78

STUDENT SERVICES Student Services Administration Office of Vice President - Student Affairs Clerical Support Ctr - Student Affairs Social and Cultural Development Center - Student Development Counseling and Career Guidance Center for Student Development Counseling and Testing Center

296,539.18 13,546.46
147,272.39

92,462.93

296,539.18 13,546.46 92,462.93
147,272.39

Personal Services
23,278.93 48,365.n 53,782.61 41,735.40 167,162.71
341,308.56 48,262.88
191,584.29 54,On.60 43,862.20 40,957.44 44,856.34 38,862.94 6,286.28
139,281.68 959,340.21
279,276.72 9,715.73
24,676.29
126,106.25

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

161.60 161.60

20,282.47
13,535.03 9,810.32 4,138.96
47,766.78

2,450.69 2,514.87

149,4n.68 8,198.79
104,905.n

12,010.88 16,976.44

15,322.93 7,499.25
9,906.47 295,310.89

1,095.62 l,9n.62
282.52

16,166.84 3,830.73 65,809.02
20,883.62

Equipment 2,972.95 1,308.00 4,280.95
259,093.24
16,097.00 4,899.00
280,089.24

ALBANY STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) STU DEN T S E R V ICE S (Continued)
Minority Advisement Program Career Development and Placement Office of Career Services Student Activities Student Activities Program

2,095.67 50,042.00 220,284.12

Student Admissions Office of Admissions and Financial Aid Student Records Office of Registrar

678,631.99 321,164.39

Restricted 86,059.64

Total
2,095.67 136,101.64 220,284.12 678,631.99 321,164.39

TOTAL STUDENT SERVICES

1,729,576.20

178,522.57

1,908,098.77

INSTITUTIONAL SUPPORT

Executive Management

w Office of the President

(11
<Xl

Office of Vice Pres - Academic Affairs

Office of Vice Pres - Fiscal Affairs

Fiscal Operations

Office of Financial Operations

General Administration/Logistical Services

Office of Human Resources Management

Office of Business Operations

Office of Procurement

Post Office

Office of Public Safety

Office of Central Stores

Office of Inventory Control

Office of Public Information

Development Office

Office of Institutional Research

Office of Alumni Affairs

General Institutional

Staff Benefits(Non-Payroll)

General Institutional Expense

Energy Conservation Programs

College Work Study Program

Clerical Support Center - General

374,521.54 173,500.65 325,262.26
443,044.41
245,186.95 29,766.15
179,209.50 56,501.67 591,085.87 79,315.00 50,504.44 257,967.31 113,439.11
9,139.98 90,147.34
405,324.23 102,436.97
124,757.82 13,546.46

563,612.32
16,459.37 374,780.59

374,521.54 173,500.65 325,262.26
443,044.41
245,186.95 29,766.15
179,209.50 56,501.67 591,085.87 79,315.00 50,504.44 257,967.31 677,051.43
9,139.98 90,147.34
405,324.23 102,436.97
16,459.37 499,538.41
13,546.46

TOTAL INSTITUTIONAL SUPPORT

3,664,657.66

954,852.28

4,619,509.94

Personal Services
125,304.21
478,381.85 179,159.84 1,222,620.89
297,340.14 157,017.30 239,826.85 319,582.45 187,335.74 27,032.07 132,828.20 49,459.90 547,837.14 74,842.45 43,059.99 147,716.68 438,033.10
4,530.50 80,288.69 405,324.23 10,746.58 9,715.73
3,172,517.74

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

79.00 (99.99)
14,162.70 465.20
17,962.67

2,016.67 7,887.98 220,284.12 176,001.26 125,338.17 638,218.41

8,520.83 4,505.36 2,917.32
1,921.02
438.73 97.08
476.48
918.72 81.64
713.66 564.20 10,438.46 1,193.54 477.25
10,811.95
44,076.24

68,660.57 11,977.99 82,518.09
111,454.77
57,412.48 2,637.00
44,242.06 7,041.77
39,616.01 4,390.91 6,730.79
106,238.43 128,731.42
3,415.94 9,381.40
80,878.44 16,459.37 499,538.41 3,830.73
1,285,156.58

Equipment
3,009.44 10,086.18 16,201.18 29,296.80
10,086.17 1,662.76 2,714.00 3,448.00
99,848.45
117,759.38

ALBANY STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

OPERATION & MAINTENANCE OF PLANT

Physical Plant Administration

Supervision

135,284.90

Administrative Services

97,644.08

Building Maintenance

HVAC/ElectricallMechanical Operations

172,435.30

Carpentry Operations

230,945.58

Paint Operations

84,697.86

Custodial Services

Custodial Services

419,936.50

Utilities

Utilities

485,837.54

Transportation

166,790.70

Landscape and Ground Maintenance

Landscape and Ground Maintenance

270,856.46

W
(TI

TOTAL OPERATION & MAINTENANCE OF PLANT

to

SCHOLARSHIPS AND FELLOWSHIPS

Desegregation Scholarship Program

Allied Health Sciences Scholarship

Criminal Justice Scholarships

Desegregation Scholarships

Social Welfare Scholarships

Scholarships - Federally Funded

SEOG

Pell Grants

Scholarships - State Funded

HOPE Program

Scholarships - Privately Funded

Trebor Foundation

Internship Programs

Graduate Training Program

UnGraduate Training Program

HHSlHealth Profe88ions Scholarships

ScholarshipslDisadvantaged Students

2,064,428.92
8,999.98 17,840.40 160,731.89
3,334.00

TOTAL SCHOLARSHIPS AND FELLOWSHIPS

190,906.27

TOTAL EDUCATIONAL AND GENERAL EXPENDITURE 18,087,688.10

Restricted

Total

135,284.90 97,644.08
0.00 172,435.30 230,945.58
84,697.86

419,936.50

485,837.54 166,790.70

270,856.46

0.00

2,064,428.92

1,860.00 189,571.60 3,424,291.95
80,161.07
26,760.18 2,000.00
27,647.27

8,999.98 17,840.40 160,731.89 3,334.00
1,860.00 189,571.60 3,424,291.95
80,161.07
26,760.18 2,000.00
27,647.27

40,333.00 3,792,625.07 6,505,797.19

40,333.00 3,983,531.34 24,593,485.29

Personal Services
123,329.26 48,963.23
104,880.11 111,067.95
67,099.98 371,673.62 118,573.88 168,932.68 1,114,520.71
15,664,989.52

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

1,181.68 11.20
85.75 3.90 7.20
3.60
1,293.33

8,609.96 48,669.65
67,555.19 119,791.88
15,863.98
37,715.20
485,837.54 39,297.59
99,447.31 922,588.30

133,882.52

8,999.98 17,840.40 160,731.89 3,334.00 1,860.00 189,571.60 3,424,291.95
80,161.07
26,760.18 2,000.00
27,647.27
40,333.00 3,983,531.34 7,949,016.11

Equipment 2,164.00 1,930.00
10,540.48 8,915.63 2,476.47 26,026.58
845,597.14

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING Dormitories

TOTAL STUDENT HOUSING

FACULTY & STAFF HOUSING Faculty Housing I Faculty Housing II

TOTAL FACULTY AND STAFF HOUSING

FOOD SERVICES Cafeteria - Contracted

TOTAL FOOD SERVICES

w

0)
0

STORES

AND

SHOPS

Bookstore

Ucensing and Trademarks

TOTAL STORES AND SHOPS

ATHLETICS Intercollegiate Athletics

TOTAL ATHLETICS

OTHER SERVICE UN ITS Student Health Services Laundry Services Bus Services

TOTAL OTHER SERVICE UNITS

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

ALBANY STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Per8Ol1al Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

1,351,552.89 1,351,552.89
20,664.93 13,210.49 33,875.42
1,377,285. 0 5 1,377,285.05
665,891.40 90.00
665,981.40
754,774.84 754,774.84
199,889.84 34,239.34 25,120.96
259,250.14 4,442,719.54

0.00 0.00 0.00 0.00 0.00
0.00 0.00

1,351,552.89 1,351,552.89
20,664.93 13,210.49 33,875.42
1,377,285.05 1,377,285.05
665,891.40 90.00
665,981.40
754,774.84 754,774.84
199,889.84 34,239.34 25,120.96 259,250.14 4,442,719.54

847,245.73 847,245.73
16,548.89 9,652.25
26,198.94
157,973.15 157,973.15
80,611.93
80,611.93
11,788.98 11,788.98
151,861.96 16,107.89
167,989.85 1,291,788.58

300.92 300.92
2.79 2.79 5.58
225.70 225.70
1,612.89
1,612.89
9,283.01 9,283.01
16.72 2.80
8,651.51 8,671.03 20,099.13

504,006.04 504,006.04
4,115.45 3,555.45 7,670.90
1,219,086.20 1,219,086.20
583,666.58 90.00
583,756.58
733,702.85 733,702.85
48,011.16 18,128.65 16,489.45 82,609.26 3,130,831.83

TOTAL CURRENT FUND EXPENDITURES

$22,530,407.64

$6,505,797.19

$29,036,204.83

$16,956,778.10

$153,981.65

$11,079,847.94

Equipment 0.00
0.00 0.00
0.00 0.00
0.00 0.00 $845,597.14

REVENUE Student Fees
Fees-Student Activities Other Sources
Sales - Game Room Operations Fees - Student 10 Cards Fees - Parade Permits
TOTAL REVENUE
EXPENDITURES Social and entertainment Activities General Programs Special Programs Bands Student Government Student Government Association Student Publications Student Voice
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

ALBANY STATE COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30,1994

$3,458.50 8,405.00 1,555.00
109,332.29 2,223.79
100,019.98

$175,581.00 11,418.50
211,578.04 8,179.08 529.00

$188,979.50
220,284.12 (33,304.82) (70,000.00) 71,007.90 ($32,298.72)

361

REVENUES Student Fees
Fees - Athletics Other Revenue
Sales - Football Sales - Basketball Sales - Advertisements Fees - Track & Field CommisBions Guarantees - Football Guarantees - Basketball Allowance - NCAA Playoffs Donations Other Sources
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Administration Football Basketball Tennis Track & Field Baseball Volleyball Cheerleaders
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

ALBANY STATE COLLEGE
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30,1994

$72,817.11 2,434.00 534.40 1,830.00 1,247.75
123,1n.00 9,500.00
15,789.00 7,901.00 4,661.42

$852,359.03 239,491.88

74,183.01 411,284.86 172,517.96
2,148.90 58,213.56 16,022.17 16,353.71
4,050.67

$891,850.71
754,n4.84 137,075.87 (88,688.17) (38,502.58) $13,905.14

362

ALBANY STATE COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

FEDERAL FUNDS

Institutional Aid Program(Titie III) Develop Ma88 Communication - 93

$0.00

Special Projects - 93

Title III Carryover - 92

Title III Carryover - 93

N SSP Special Projects - 93 lAP Strengthening Inst Management

111,058.94

College WorkStudy Program - 112

118.88

College WorkStudy Program - 93

Supplemental Education Opportunity Program

Grant-93

Grant-94

Pell Grants Grant - 89 Grant- 811 Grant -Ill Grant-92

79.15 105.78 371.41 (281,201.49)

Grant-l993

Grant-94

Grant - AD Cost

Improve Math &Science Program

Computerized Content Asse88ment

Faculty Develop/Enhancement -113

Faculty Develop/Enhancement - 94

Student Develop/Enhancement - 93

Student Develop/Enhancement - 94

AdvancelManage ST - 93

AdvancelManage ST - 94

Campua-Wide Data - 93

Campua-Wide Data - 94

Career Development/Enhancement - 93

Career Development/Enhancement - 94

Improve MathlCPS - 93

Improve Math/CPS - 94

Forensic Science - 93

Forensic Science - 94

Adminilltration SystemlBusine88 Educ - 93

Administration SystemlBusiness Educ - 94

Curriculum Development/Booial Work - 93

Curriculum Development/Boolal Work - 94

Develop Community Music Program - 93

Develop Community Music Program - 94

Adminilltration - 93

Administration - 94

Minority BiolMedical Research Program

Grant - Chemistry - 90

10,074.34

Grant - Biology - 115

Grant - Biology - 94

Grant - Chemistry - 115

Grant - Chemilltry - 94

MARC National Research Service Program

Grant-92

2n.34

Grant-94

Grant -115

Graduate Nursing Program

Undergraduate Nursing Program

SDs-Baccalaureate - 93

Minority International Research Training Program - 94

RECEIPTS
$35,820.00 1,033.54
88,435.30 43,385.49
1,880.00
(118.88) 388,112.45
291.00 188,981.78
(79.15) (105.78) (371.41) 281,201.49 (7,220.88) 3,431,479.88 18,880.00 3ll,31 0.90 20,184.98 12,9n.78 28,915.83 31,983.40 80,479.53 3ll,920.10 134,805.12 28,383.00 81,742.53 18,132.27 87,927.37 21,282.11 57,109.82 72,873.45 8,354.05 4,83ll.10 88,307.83 28,024.00 21,421.54 44,994.17 31,714.93 25,493.48 104,830.38
3,442.30 117,988.07
18,025.53 134,982.27
428.24 811,038.18
4,817.53 27,847.27
40,333.00 58,852.35
363

DEDUCTIONSITRANSFERS

For Indirect,Adm

For Direct

Allow &Transfer

FUND BALANCE JUNE30,l994

$0.00 958.98 88,435.30 43,385.49 1,880.00 111,058.94
374,853.81
2n.33 1811,294.27

$0.00 78.58

$35,820.00

8,217.48
13.87 11,484.70

(14,758.84) (11,7n.21)

(7,220.88) 3,431,512.81
38,398.98 18,889.80 12,9n.78 28,915.83 31,983.40 80,479.53 3ll,920.10 134,805.12 28,383.00 81,742.53 18,132.27 87,927.37 21,282.11 57,109.82 72,873.45
8,354.05 4,83ll.10 88,307.83 28,024.00 21,421.54 44,994.17 31,714.93 25,493.48 104,830.38
2,374.00 89,992.42 15,358.72 105,722.00
83,911.14 4,480.88
27,847.27
40,333.00 52,704.03

18,880.00 2,911.92 1,495.18
1,088.30 27,973.85
2,888.81 29,280.27
5,127.04 358.85
4,148.32

(33.15)
10,074.34 705.58

ALBANY STATE COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1994

FUND BALANCE JULY 1,1993

FEDERAL FUNDS (Continued) Art Lang Politics Program SChooi/HospitallBuilding Georgia Morehouse College Gerontology Program NCAA Choices 1993 U S Department of Agriculture - 94 US Depart of Agricu-Surplus Prior Years Nelson Chapel 94 New Hope 94 Child Development Center - ~ Georgia Childcare Training Program - ~ Georgia Childcare Training Program - 94 UGA Black Youth Entrepreneurship - 93 UGA Black Youth Entrepreneurship - 94

(1,979.00) (118.37)
5,322.84 9,918.83 11,304.18
(41,814.97) (39,414.00)
(1,545.49)

Minority Outreach Program National Youth Sports Program - Special

(4,960.00) 597.00

National Youth Sports Prog Reg/EX 91-92 National Youth Sports Prog Reg/Sum - 93

2,128.08 15,103.02

National Youth Sports Program Reg/Sum-94 Develop Culture COM GA - 93 Develop Culture COM GA - 94 NSF - Florida A & M Florida A & M/Florida - Georgia Alliance - 93

(2,259.06)
1,856.55 24,013.33

Florida A & M/Florida - Georgia Alliance - 94 UGA Georgia Initiative Math/SCience-94 UGA Georgia Initiative Math/SCience-93 Mobile Health Clinic

(24,110.77) 23,283.95

TOTAL FEDERAL FUNDS

(253,813.95)

STATE FUNDS Teacher Education Program Dougherty County Injection Well Survey Hope Program - 94 Civil Rights Move/SG Child Health Project

(3,000.00) 9,007.80

TOTAL STATE FUNDS

8,007.80

LOCAL FUNDS Albany Housing Authority City of Albany

8,614.99

TOTAL LOCAL FUNDS

8,614.99

RECEIPTS
1,979.00
5,400.00
51,987.n
61,900.80
83,5Q2.~
32,107.87 115,405.00 37,500.00
5,000.00 6,000.00 5,810.00
(2,128.08) 12,601.78 40,602.00 24,070.00
48,028.87
52,486.68 112,725.71 38,000.00
6,683,754.55
4,784.00
95,385.00 8,478.00 7,000.00
115,847.00
0.00

DEDUCTIONSITRANSFERS

For Indirect,Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1994

18,459.37 219.79
48,534.35 1,308.00
81,900.80
83,5Q2.~
65,271.48 39,835.52
3,454.51 2,832.15
850.00 597.00
23,610.n 18,978.19 21,810.94 2,505.65
1,856.55 24,523.42 30,843.75 73,148.61 81,213.53 38,784.21
6,207,805.00
1,784.00 15,882.91 80,181.07
9,420.00 4,504.17
111,732.15

17.58 8,527.15
5,851.89 4,897.08 126,956.45

(18,575.74) 5,182.83 5,322.84 15,370.05 9,998.18
(9,707.30) 4,192.37 (2,335.52)
3,167.85
4,094.03 21,823.81
(2,505.85)
47,518.58 (30,843.75) (26,513.82) 22,504.33 24,479.74
95,179.15
(8,855.11) 15,223.93
(942.00) 2,495.83
9,922.65

8,814.99 14,270.00
20,884.99

(14,270.00)

0.00

(14,270.00)

364

ALBANY STATE COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

PRIVATE FUNDS NYSP CommlMatching Trebor Foundation People & Politics Forum Matt Foundation - Toxic Co 113-94 Study of The Black Male Helene Fuld Health Trust Off Campus College Work Study Minority Teachers 1e83 SWGAIPARA ProfeBBional Teachers - 93 Ford FoundationfToxic Comm -113-94 Delco Remy Program PEW Foundation - Trust Fund Civil Rights - Other Sources
TOTAL PRIVATE FUNDS

FUND BALANCE JULY 1,1993
21,828.07 (370.20) 230.00
12,752.50 2,854.44
(5,033.97) 41,222.21 130,825.88
203,908.73

RECEIPTS 25,000.00
15,000.00 128.78
2,000.00 7,900.00 50,028.78

DEDUCTIONSITRANSFERS

For Indirect,Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1994

2,850.00 28,780.18
230.00 12,392.28
2,854.44 15,000.00
128.78
24,904.80 82,952.58
2,000.00 7,803.99 7,900.00
185,375.05

1,109.23

18,n8.07 (2,130.38)
(749.01)

1,109.23

(5,033.97) 18,317.41 87,873.10 (7,803.99)
87,451.23

TOTAL RESTRICTED FUNDS-CASH BASIS

(37,282.43)

AMOUNTS EXPENDED BUT NOT REIMBURSED TOTAL RESTRICTED FUNDS-ACCRUAL BASIS $348,522.89

8,849,428.33 152,435.44
$7,001,883.n

8,505,797.19 $8,505,797.19

128,085.88 $128,085.88

178,283.03 152,435.44 $330,718.47

365

ALBANY STATE COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30,1994

BEGINNING FUND BALANCE
ADDITIONS Interest Income Perkins Loan Program Federal Nursing Loan Program Repayment - Canceled Loan/PLP Other Income Service Fee - Annie Sheffield Late Fees Perkins Loan Program Federal Nursing Loan Program Interest Income Perkins Loan Program Federal Nursing Loan Program Other Cancellation Adjustments - PLP
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments - Perkins Repayment Federal Nursing Loan Program Albany State College Cancellations Teacher Cancellations - PLP Bankruptcy - PLP Write-Offs - PLP Bankruptcy - FNL Perkins Loan Program Administrative Allowance - Perkins Loan Collection Costs Perkins Loan Program Federal Nursing Loan Program Adjustment - Perkins Loan Program
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $408.542.60

ENDOWMENT FUNDS
$0.00

TOTAL $408.542.80

3.244.87 413.02 744.00
23.88
248.22 12.50
1.155.75 88.32
1.002.81
8.931.15

3.244.87 413.02 744.00

23.88

248.22 12.50

1.155.75 88.32
1,002.81

0.00

8,931.15

5.940.00 860.00
700.00 242.00 501.31 304.50
2.028.00
2.027.41 283.90 200.00
12.885.12

5.940.00 860.00

700.00 242.00 501.31 304.50

2,028.00

2,027.41 283.90 200.00

0.00

12.885.12

0.00 $402,588.83

0.00 $0.00

0.00 $402,588.83

366

LOAN FUNDS Federal Perkins Loan Program Nursing Student Loans Private Sheffield Emergency Loan Fund Kappa Emergency Loan Fund
TOTAL LOAN FUNDS
TOTAL PUBLIC TRUST FUNDS

ALBANY STATE COLLEGE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

ADDITIONS

DEDUCTIONS

ADJUSTMENTS & TRANSFERS

FUND BALANCE JUNE 30, 1994

$382,403.16 43,502.47 1,481.97 1,155.00
408,542.60
$408,542.60

$6,395.45 511.84 23.86
6,931.15
$6,931.15

$5,696.72 7,188.40
12,885.12 $12,885.12

$0.00
0.00 $0.00

$363,101.89 36,825.91 1,505.83 1,155.00
402,588.63
$402,588.63

367

ALBANY STATE COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1994

REVENUE/ADDITIONS State Appropriations - Lottery Funds Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURESIDEDUCTIONS Land Total Land
Buildings Total Buildings
Improvements Other Than Buildings Perimeter LotIParking-BR 1HlO-9283 Total Improvements Other Than Buildings
Equipment Satellite Dish Installations & Equipment Food Service Equipment Total Equipment
Expenditures Not To Be Capitalized Dormitory Equipment Health Services Equipment Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURESIDEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Funds Reserve for Renewals & Replacements
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCES Unallocated Allocated
TOTAL ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$13,000.00 23,953.10

$0.00

38,953.10

0.00

Total

RENEWALS AND REPLACEMENTS

$13,000.00 23,953.10
38,953.10

$0.00 0.00

0.00 0.00 23,953.10 23,953.10 13,000.00 13,000.00
0.00 38,953.10

0.00 0.00 0.00
0.00

0.00
0.00
23,953.10 23,953.10
13,000.00 13,000.00

0.00 0.00

0.00 38,953.10

0.00
0.00
0.00
5,858.00 5,858.00
3,897.34 190.00
3,887.34 9,745.34

0.00
0.00 0.00 $0.00

0.00
0.00 0.00 $0.00

0.00 0.00
0.00 0.00 $0.00

189,232.35 189,232.35 374,175.40
9,833.82
583,296.23 $583,296.23

368

ALBANY STATE COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30. 1994

BEGINNING INVESTMENT IN PLANT
ADDITIONS Expended from Current Funds Equipment Library Collections Expended from Ga. State Financing & Investment Commission Construction Projects and Equipment Purchasing Expended from Unexpended Plant Funds Capital Outlay Projects Expended from Renewals and Replacement Funds Other Equipment - Donated
TOTAL ADDITIONS
DEDUCTIONS Adjustments - Prior Year Equipment - Disposal
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$520,425.37 259.093.24

$34.921.781.33

sn9,518.81 1,117.510.23
38,953.10 5,858.00
24.950.00
172.74 88.888.30

1,964,789.94
88.859.04 38.797,892.23
0.00 $38,797.892.23

369

ALBANY STATE COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

LAND Main Campus

YEAR ACQUIRED

INVESTMENT JULY 1, 1993
$1,684,059.90

TOTAL LAND

1,684,059.90

BUILDINGS Andrews Hall T-7 Blaylock Hall Caroline Hall C. Hartnett Building Davis HAIl Dennis Student Center 0-36 Faculty Housing No 1 Faculty Housing No 2 Green House Gibson Hall Hazard Education Center Hazard Education Center Addition Hazard Library Addition R-25 Margaret R Hazard Library Davis Hall Annex Holley Fine Arts Center Jeffreys Hall(Science) Jeffreys Hall Annex Library - J. Pendergrast, G48 Maintenance Storage BLDG NYA Malone Infirmary V-18 Mcintosh Hall Military Science Nursing Building Orene Hall Peace Hall(Bus Admin) Physical Education Bldg J-21 Physical Plant Bldg T-37 President's Home President's Home Garage ROT C Building Sanford Hall Shops and Warehouse Simmons Hall G-19 Storage Building/Comfort Station Student Union, J. C. Reese L PWiley Hall

1969 1969 1916 1985 1938 1966 1963 1967 1986 1966 1959 1965 1969 1959 1962 1964 1954 11167 1990 1938 1967 1951 1934 1979 1931 1977 1964 1976 1930 1968 1974 1954 1938 11176 198:1 1989 1963

1,170,816.77 1,024,748.46
519,476.14 2,358,059.32
44,585.17 eeo,863.58
86,911.19 100,911.55
19,000.00 1,555,413.49
217,625.79 156,394.26 388,574.29 245,770.59 582,794.04 412,041.50 383,138.62 582,233.34 4,847,133.50
1,200.00 201,937.72 376,684.33
71,515.10 46,318.00 174,139.59 1,103,844.00 631,129.04 476,539.70 26,625.65
315.00 1,449.58 435,512.98 17,746.39 1,183,345.52 65,015.00 2,016,8llB.07 585,487.94

TOTAL BUILDINGS

22,772,194.21

IMPROVEMENTS OTHER THAN BUILDINGS Improvements Other Than Buildings

2,782,799.18

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

2,782,799.18

ADDITIONS

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

INVESTMENT JUNE 30, 1994

$0.00 0.00

$0.00 0.00

$0.00 0.00

$1,684,059.90 1,684,059.90

139,285.00
1,893.10 442,388.52 111,843.00
43,685.64
739,095.26

0.00

0.00

1,170,816.77 1,024,749.46
519,476.14 2,358,059.32
44,585.17 800,148.58
86,911.19 100,911.55
19,000.00 1,555,413.49
217,625.79 156,394.26 388,574.29 245,770.59 582,794.04 413,934.60 383,138.62 582,233.34 5,289,522.02
1,200.00 201,937.72 376,684.33
71,515.10 46,318.00 174,139.59 1,215,687.00 674,814.68 476,539.70 26,625.65
315.00 1,449.58 435,512.98 17,746.39 1,183,345.52 65,015.00 2,016,8llB.07 585,487.94
23,511,289.47

32,783.10 32,783.10

0.00

2,815,582.28

0.00

2,815,582.28

LIBRARY COLLECTIONS General Acquisitions
TOTAL LIBRARY COLLECTIONS

3,277,813.46 3,277,813.46

239,782.24 239,782.24

172.74 172.74

3,517,422.96

0.00

3,517,422.96

370

ALBANY STATE COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30.1994

EQUIPMENT Automotive Equipment Caroline Hail/Administration Bldg C. Hartnett Building Child Care Development Center Daisy Brown Building Davis Hall/Administration-Faculty Hazard Education Center Margaret R Hazard Library Holley Fine Arts Center James C. Reese Student Union Jeffreys Hall (Science) Orene Hall - Nursing Building Peace Hall - Business Building Physical Plant Building sanford Hall Simmons Hall/Classroom Radio Station Nursing Annex James Pendergrast Library Auxiliary Enterprises Andrews Hall Blaylock Hall Davis Hall Annex Gibson Hall Wiley Hall Mcintosh Hall Bookstore Dennis Dining Hall Snack Bar Malone Health Center

YEAR ACQUIRED

TOTAL EQUIPMENT

TOTAL INVESTMENT IN PLANT

INVESTMENT JULY 1.1Q93
555.387.93 427.724.40 207.807.30
28,890.29 10,742.90 12,785.80 104,021.17 275,071.84 217,891.27 133.970.81 n2.099.72 59.473.85 427,270.91 192,2n.85 93,928.04 428.489.98 93.848.00 19.500.27
17.178.27 19,847.80
5.808.00 8.185.00 12.975.08 42.207.59 31.152.93 192.5n.29 18.937.81 1.875.00
4,404.894.58
$34.921.781.33

ADDITIONS 34,495.00 95,088.33 n,5n.27 4,280.95 7,008.00 42,347.09 37,180.00 80.804.94 40.932.40 5,141.47 94.708.48 13,987.00 45,048.44
388.895.97
5.858.00
953.129.34 $1,984,789.94

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

27,108.70 1,945.00
11.248.00

2,707.00

9.148.10
34,381.50 2.170.00

88.888.30 $88,859.04

0.00 $0.00

INVESTMENT JUNE 30. 1994
582.758.23 520.885.73 285.384.57
19.723.24 10.742.90 19.803.80 143.881.28 275.071.84 254.851.27 133.970.81 823.558.58 100.408.35 398,050.88 284,814.33 107,915.04 471.538.42 93.848.00 19.500.27 388.885.97
17.178.27 19.847.80
5.808.00 8.185.00 12.975.08 42.207.59 31.152.93 198.435.29 18.937.81 1.875.00
5.289.337.82
$38,797.892.23

371

ALBANY STATE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30.1994

FUNDS HELD ON DEPOSIT Return Check Fees Student Credit Accounts - Individual Student Credit Accounts - Institution Criminal Justice Funds Dormitory Deposit GSLS Fee8 Chakin CPA Reviews Albany State College Gospel Choir Charles Mott Foundation Health & Physical Education Fountain City Classic Matching Funds Key Deposits Sales Taxes ASC Enrichment Fund Briefolios Revolving Fund School of Business Fund Study of The Black Male Fund Foundation Contributions ASC Enrichment Fund II Career Development Fund ASC-IC Kiddie College Plant Operations - cal Fund Summer Orientation KATiKATI Cultural Center ASC Foundation Contribution Band Uniforms Clearing Fund Liberian Studies Association Football Champion FD Continuing Education Campus Alilltar Challenge Black Entertainment TV/NVP Funds Chipmor Fund Registration Clearing Account Health and Huamn Service Clearing Office of Education Clearing
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Armour Dial Scholarships Thurgood Marshall Scholarships Regents Scholarships Scott B Appleby Scholarship Ty Cobb Foundation BETA RHO Chapter-ADK Scottish Rite Foundation Regents opportunity Grant Scholarship Porter Scholarship Phea Higher Education Fund Educational Testing Preeidential Scholarships Tucker Foundation Scholarship Wetherbee Foundation Scholarships AKA Sorority - HBCUF AKA-Gamma TAU Omega "' HAVE A DREAM" FD-NY Rotary Club of Albany McCollough College Fund

FUND BALANCE JULY1.1993
$0.00 761.78
1.860.38 390.00 245.00
7.199.02 1,632.50
(4,300.07) (2.388.55)
644.24 5,000.00
250.00 (4,922.46)
105.00
9,546.00 138.68
1.226.50
1.880.14 2,563.30 3,400.00 5.080.00
(48,435.20) (427.858.44)
(446.093.20)

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1994

$240.00 406.151.25 210.683.75
60.018.00 614.789.31
1,203.98 13.202.80
700.00 16,534.00
7.275.44 4,940.00 41,243.38 28,782.00
781.25

$240.00 406,913.03 210.683.75
42,413.00 614,789.31
722.39 17,322.93
16.534.00 2,878.48 4,855.00
41.243.38 32,840.50
4,140.00

13,995.02 90.00
6,380.00 786.90
27.230.00
10.106.00 645.00
2.682.00 2,304.50 2,380.00
13,672.54 2.909,863.65
364.297.94 5.230,391.00
9,991,359.69

11,652.35
5,740.00 422.40
24.n5.00
73,135.38 645.00
1,226.50
725.13 4,500.00
10,574.55 2,909,863.65
493.104.50 5.161 ,024.59
10.092.954.80

$0.00
17.605.00
481.59 (2,259.77)
390.00 945.00
11,596.98 1,617.50
(8.358.67) (6,747.30)
644.24 5.000.00
250.00 (2.579.79)
195.00 640.00 364.50 12.000.00 138.68 (63.029.38)
2,682.00 3,459.51
433.30 3,400.00 8.1n.99
(In,241.76) (358.492.03)
(547,688.31)

166.00 2.561.83
300.00 450.00 500.00 500.00 1,664.00 6.100.00
3.160.00
200.00
372

3.225.00 12.000.00
4.500.00 1,900.00 2,000.00
4,998.00 45.000.00
134.00 2.000.00 11,434.00 1.000.00 5,000.00
1,000.00 1,000.00 2,100.00

2,600.00 7,938.21 3,466.00 1.650.00 2,000.00
500.00 500.00 5,000.00 44,870.00 133.00 1,667.00 10.139.00 1,000.00 4,800.00 3,160.00 1,000.00 1,000.00 2,100.00

791.00 6.625.62 1,334.00
700.00
1,662.00 6.230.00
1.00 333.00 1.296.00 200.00
200.00

ALBANY STATE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS HELD FOR DESIGNATED SCHOLARSHIPS (Continued) AKA-Delta ETA Omega Chapter Andrea Jones Scholarship Utilis Club Matronae Club Scholarships Westside Comm CME CH Black Data Processing Waste Management CO AKA NU Lambda Omega Prince Hall Graduate Chapter Boys and Girls Club Evangelical Luther SC Columbus Alumni Chapter Calvin McCarthy Lodge Chick-Fil-A Scholarships HCA Palmyra Med Scholarships Georgia Area Council

FUND BALANCE JULY 1,1993
334.00 1,735.21
334.00
1,334.00
42.80
95.71 250.00 5n.57 912.00 500.00

TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

21,718.92

PAYROLL OPERATIONS Payroll Deductions Federal Tax Levies FICA Federal Income Tax Withholdings State Income Tax Withholdings Teacher's Retirement-Employee Group Health Insurance-Employee Garnishments Credit Union United States Savings Bonds Georgia Defined Contribution Plan Georgia Employee Defer Plan Mutual of America Insurance Equitable Professional Ufe Ins Co Housing EqUitable Ute United Way Student Fees IDS Financial Services ASC Alumni Association Miscellaneous Deductions Group Ufe Insurance-Employer ASC Enrichment Fund Medicare Optional Retirement Plan l/TIAA-Employee Optional Retirement Plan 2NALlC-Employee Retirement Match-ST FICA Group Health Insurance-Employer Group Insurance-Ufe F I C A-Medicare Optional Retirement Plan l/TIAA Optional Retirement Plan 2NALlC-Employer

928.52 (2,255.80)
118.18
785.99 (207.75)

TOTAL PAYROLL OPERATIONS

(832.88)

TOTAL AGENCY FUNDS

($425,009.14)

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1994

500.00 400.00 1,000.00 1,000.00 4,991.88 1,000.00 400.00
108,582.88

834.00 829.32 400.00 1,000.00 1,334.00 1,000.00
3,908.33 500.00 400.00 95.71
912.00
104,534.57

1,105.89 334.00
42.80 1,083.33
500.00
250.00 5n.57 500.00 23,785.01

871.88 898,047.89 1,114,882.42 418,255.51 835,954.48 418,819.84
41,228.49 1,443,404.49
8,300.00 20,880.38 48,390.00
1,480.00 19,987.21 15,449.25 208,837.04 8,487.23 403,987.98 7,255.00 4,939.00 84,350.89 118,958.58 47,022.42 171,5a3.n 45,303.20 8,020.94 1,303,288.72 898,211.87 1,450,5n.85 72,018.80 171,832.12 33,048.15
4,013.98
9,715,170.74
$19,813,113.09

2,482.80 898,047.89 1,115,528.58 418,255.51 835,954.48 418,819.84
37,073.82 1,443,404.49
8,300.00 20,880.38 48,390.00
1,480.00 19,987.21 15,449.25 208,837.04 8,487.23 403,884.98 7,255.00 4,939.00 84,280.04 118,958.58 48,814.87 171,5a3.n 45,303.20 8,020.94 1,303,288.72 898,211.87 l,450,5n.85 72,018.80 171,832.12 33,048.15
4,013.98
9,712,853.73
$19,910,343.10

(882.40) (888.14) 1,898.87 118.18
323.00 878.84
1,884.15 ($522,239.15)

373

TIDS PAGE LEFT BLANK
374

Armstrong State College
FINANCIAL REPORT
For the Year Ended June 30, 1994

ARMSTRONG STATE COLLEGE Savannah, Georgia

Robert A. Burnett
President

John L. Stegall
Vice President for Business and Finance

375

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deterred Charges Investment in Plant
Land Buildings Improvements Other Than Buildings Ubrary Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Uabililies Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deterred Revenue
Funds Held tor Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted, allocated
Reserves For Inventory For Renewals and Replacements For Subsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted, unallocated (Surplus) Net Investment In Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

ARMSTRONG STATE BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$1,511,282.23 10,018.78 46,532.n

$126,295.05
148,417.85
230,054.51 17,672.20

$636,915.34 308,591.34

$1,567,833.78 $811,252.28 803,354.01 1,414,808.29

$522,439.61 $20,408.89 94,894.80 115,101.49

$945,508.68 $0.00
0.00

TOTAL
$2,274,492.62 0.00
467,027.97 0.00
276,587.28 17,672.20
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$3,035,780.07
$631,859.17 0.00 0.00 0.00
898,048.61 0.00
1,529,707.78

38,000.00 105,175.75
9,451.74
153,227.49 $1,567,833.78

230,054.51 1n,283.81
407,338.12 $522,439.81

945,508.68
945,508.68 $945,506.68

0.00 268,054.51
0.00 283,059.38
0.00 0.00 9,451.74 0.00
945,508.68 0.00 0.00 0.00
1,506,072.29
$3,035,780.07

376

COLLEGE SHEET June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$21,723.61

$208,952.53

18,705.07

Unexpended

PLANT FUNDS Renewals And Replacements

$16,138.20 14,500.00

$444,760.19

Investment In Plant

AGENCY FUNDS

$0.00

$358,n3.22

258,253.82 17,543,075.31
1,495,551.11 4,508,695.54 3,492,961.57

$40,428.68 $0.00

$208,952.53 $0.00

$30,638.20 $30,637.00

$444,760.19 $0.00

$27,298,537.35 $0.00

$358,n3.22 $0.00

358,n3.22

0.00

0.00

30,637.00

0.00

0.00

358,n3.22

27,218.04

13,210.64
40,428.68 $40,428.68

208,952.53
208,952.53 $208,952.53

444,760.19
1.20 27,298,537.35

1.20 $30,638.20

444,760.19 $444,760.19

27,298,537.35 $27,298,537.35

0.00 $358,n3.22

377

ARMSTRONG
STATEMENT OF CHANGES Year Ended

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUN D S RESTRICTED

$23,690,308.50

$0.00 3.024,667.78

$0.00

2.033.266.80 662,173.53

579,114.46 7.769.39

40,189.73

32,437.49

308,591.34

TOTAL REVENUES AND OTHER ADDITIONS

23,730,498.23

3,057,105.27

3.590,915.52

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Loan Cancellations and Write-Offs Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities Capitalized Expenditures Non-Capitalized Expenditures Deductions to Plant Properties Other Deductions

23,686,612.95 12,048.37

2.782.908.81

3,176.367.11 16,274.44

TOTAL EXPENDITURES AND OTHER DEDUCTI

23,698,661.32

2.782,908.81

3,192,641.55

NET INCREASE IN FUND BALANCES BEFORE

31.836.91

274.196.46

398.273.97

TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers

(603,539.71 )

TOTAL TRANSFERS AMONG FUNDS

0.00

(603,539.71 )

0.00

NET INCREASE (DECREASE) IN FUND BALAN

31,836.91

(329.343.25)

398,273.97

ADJUSTMENTs/RECLASSIFICATIONS

(384.087.74)

BEGINNING FUND BALANCE

121,390.58

736.681.37

931.320.45

FUND BALANCES, JUNE 30, 1994

$153.227.49

$407,338.12

$945,506.68

TOTAL CURRENT
FUNDS
$23.690.308.50 3,024,667.78
2,033,266.80 662,173.53 0.00 579,114.46 7.769.39 0.00 0.00 0.00 72,627.22 0.00 308,591.34
30,378,519.02
26,862,980.06 2.782,908.81 0.00 0.00 12,048.37 0.00 16,274.44 0.00 0.00 0.00 0.00 0.00 0.00
29.674,211.68
704,307.34
0.00 (603.539.71)
(603.539.71 )
100,767.63
(384,087.74)
1.789,392.40
$1,506,072.29

378

STATE COLLEGE
IN FUND BALANCES June 30,1994

LOAN FUNDS $0.00

ENDOWMENT FUNDS
$0.00

474.56

Unexpended

PLANT FUNDS Renewals And Replacements

$0.00 13,000.00 28,313.00

$0.00

41,294.82

Investment In Plant
$0.00

474.56

0.00

82,607.82

2,796,318.06

0.00

2,796,318.06

0.00

0.00

474.56

0.00

0.00 474.56
39,954.12 $40,428.68

0.00 0.00
208,952.53 $208,952.53

457,038.80 0.80
457,039.60 (374,431.78)
374,432.98 374,432.98
1.20
0.00 $1.20

43,935.33 166,306.72 92,152.25
302,394.30 (302,394.30)

18,220.80
18,220.80 2,n8,097.26

229,106.73 229,106.73 (73,287.57)
518,047.76 $444,760.19

0.00 2,n8,097.26
(6,935.44) 24,527,375.53 $27,298,537.35

379

ARMSTRONG STATE COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30,1994

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grant. and Contracts Local Grant. and Contracts Private Gifte, Grants. and Contracts Invelltment Income Endowment Other Sales and Services of Educational Departments Other Source. Total Educational and General Revenues
Sales and Services of Hospital
Sales and Services of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures Instruction Research Public Service Academic Support Student Services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures
Hospital Expenditures
Auxiliary Enterprises Expenditures
Mandatory Transfers
TOTAL EXPENDITURES AND MANDATORY TRANSFERS
OTHER TRANSFERS AND ADDITIONSIDEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
TOTAL OTHER TRANSFERS & ADDITIONSIDEDUCTIONS
NET INCREASE (DECREASE) IN FUND BALANCES

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

TOTAL CURRENT
FUNDS

$8 ,303,285.88 14,034,534.00
1,233.223.48 119,285.18
23,890,308.50
23,890,308.50

$896,360.68
8,889.15 24,093.00 729,122.83 2.295,544.95 3.024.887.78

$0.00
1,941.998.42 600,409.79 827,295.37 8,883.53
3,178.387.11
3,178,387.11

$8,999,848.58 0.00
14.034,534.00 0.00
1.941.998.42 600,409.79 0.00 827.295.37
8,883.53 8,889.15 1,233.223.48 143.358.18 27,595,798.44
0.00
2,295.544.95
29,891.343.39

13.837.780.12 118,088.18
2,168,424.78 1.878,598.38 2,700.975.15 2.318.398.38 1,088,388.00 23,688,812.95
23,688,812.95
40,189.73 (12,048.37) 28,141.38
$31,838.91

0.00 2,782,908.81
2.782,908.81
(603,539.71) 32,437.49
(571,102.22) ($329,343.25)

503,151.55 353,700.01
17,997.79 58,828.97 2,242,890.79 3,178,387.11
3,178,387.11

14.140,911.87 0.00
489,768.17 2.188.422.57 1,878,598.38 2.759,802.12 2,318.398.38 3,309,278.79 28,882.980.08
0.00
2,782,908.81
0.00
29,845,888.87

398,273.97 398.273.97

398,273.97 (803,539.71 )
72,827.22
(12.048.37)
(144,688.89)

$398,273.97

$100,787.83

380

ARMSTROMG STATE COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30,1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts. Grants. and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS

$23,306.330 .92
14.033.28 23.320.364.20 23.306.330.92
12.048.37 23.318,379.29

$383,9n.58
26,156.45 410,134.03 380,282.03
380.282.03

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES

0.00 1.984.91

0.00 29,852.00

ADJUSTMENTs/RECLASSIFICATIONS BEGINNING FUND BALANCE

45,466.83

75.923.75

AUXILIARY ENTERPRISES
$0.00 3.024,667.78
32,437.49 3,057,105.27 2.782,908.81
2.782,908.81 (603.539.71) (603,539.71) (329.343.25) 736,681.37

FUND BALANCE. JUNE 30,1994

$47,451.74

$105.n5.75

$407.338.12

TOTAL
$23.690,308.50 3.024.667.78 0.00 0.00 0.00 0.00 0.00 72,627.22 0.00
26.787.603.50
23.686.612.95 2,782,908.81 0.00 0.00 12.048.37 0.00 0.00
26.481,570.13
0.00 (603.539.71 )
(603,539.71)
(297,506.34)
0.00
858.071.95
$560.565.61

381

ARMSTRONG STATE COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Non-Resident Tuition Late Registration Fees Student Activity Fees Fee Waivers Graduation Fees Applied Music Fees Application Fees State Appropriations State of Georgia - General State of Georgia - Special Initiative State of Georgia - Lottery Funds State of Georgia - Research Consortium Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts. Grants and Contracts Investment Income Endowment Sales and Services of Educational Departments Library Intercard Library Fines Library Copy Machine Lal8r Printer Transcripts Dental Hygiene Clinic Nurse. Exempt Tests Check Service Charges Testing Fees Revenues for Program Support Continuing Education Fees Regional University Public Service Center Bderhostel Programs Sport Camps Other Sources Rents Armstrong Research Institute Graduate Assistants Sales Of Equipment Traffic Fines Administrative Cost Allowances College Work-Study Program Pell Grants Program Supplemental Educ Opportunity Grants Program Contract Overhead Group Insurance Continuation Program Veterans Administration Student Activities-other
Total Educational and General

UNRESTRICTED

RESTRICTED

TOTAL

$6,520,122.62 279,084.58 18.973.63 355,364.12
1,066.388.00 20,331.00 6.097.20 36,924.73
13.650.014.00 294.520.00 90.000.00
9.438.01 1.538.53 41.172.36 1.247.50 11.341.03 7,515.00
150.67 10.690.18 23,060.47
424.099.63 150.000.00
14.438.43 495,572.00
42,959.65
27.151.00 1,152.00
14.850.00 4,141.38
16.401.24
2,931.26 12,025.00
1,318.18 7.170.69
227.95 3.283.00 28,613.46
23,690,308.50

$0.00
1.941,998.42 600.409.79 627.295.37 6.663.53
3.176,367.11

$6.520.122.62 279.084.58 18.973.63 355.364.12
1.066,388.00 20.331.00 6.097.20 36.924.73
13.650.014.00 294.520.00 90.000.00 0.00
1.941.998.42 600,409.79 0.00 627.295.37
6.663.53
9.438.01 1,538.53 41,172.36 1.247.50 11.341.03 7.515.00
150.67 10.690.18 23.060.47
424,099.63 150,000.00
14,438.43 495,572.00
42.959.65
27.151.00 1,152.00
14.850.00 4,141.38
16.401.24
2,931.26 12.025.00
1,318.18 7.170.69
227.95 3.283.00 28.613.46
26,866.675.61

382

ARMSTRONG STATE COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES Auxiliary Enterprises Student Housing Rents - Dormitories Food Services Sale&-Snack Bar-Contracted Stores and Shops Sales - Bookstore Other Income - Interest Intercollegiate Athletics Athletics - Fees Athletics - Other Other Service Units Student Transportation Fees - Student Transportation Vending Operations Commissions - Vending
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

278,227.11 440,485.62 1,503,627.55
8,669.15 696,360.68
24,093.00
12,507.96 60,696.71 3,024,667.78
$26,714,976.28

$3,176,367.11

278,227.11 440,485.62 1,503,627.55
8,669.15 696,360.68
24,093.00
12,507.96 60,696.71 3,024,667.78
$29,891,343.39

383

ARMSTRONG STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) PUBLIC SERVICE

Coastal Georgia Center

116,088.16

Restricted 353,700.01

Total 469,788.17

TOTAL PUBLIC SERVICE

116,088.16

353,700.01

469,788.17

ACADEMIC SUPPORT

libraries

library

Educational Media Services

Writing Center

Academic Computer Center

Academic Computer Center

Academic Administration

Vice President & Dean of Faculty

Dean of Arts & Sciences

w Dean, School of Education

CD
(J'I

Dean of Health Professions

Academic Development

Minority Affairs'

Advisement Center

857,890.76
18,335.70
323,067.23
58,497.80 239,051.44 113,286.80 184,440.46 275,548.95
56,562.59 41,743.03

17,997.79

875,888.55
18,335.70
323,067.23
58,497.80 239,051.44 113,286.80 184,440.48 275,548.95
56,562.59 41,743.03

TOTAL ACADEMIC SUPPORT

2,168,424.78

17,997.79

2,186,422.57

STUDENT SERVICES Student Services Administration
Student Affairs Financial Aid Administration
Financial Aid Office Student Activities
Student Activity Programs Student Records
Registrar and Admissions Office

465,559.44 180,247.30 380,282.03 652,509.61

465,559.44 180,247.30 380,282.03 652,509.61

TOTAL STUDENT SERVICES

1,678,598.38

0.00

1,678,598.38

Per8Ol1aJ Services
379,514.65 379,514.65
507,344.07 15,419.25
106,088.32 41,695.88 223,822.03 101,436.31 164,383.41 251,535.67 47,756.07 40,256.75 1,499,737.76
3n,526.53 149,349.86 67,167.09 442,158.38 1,036,201.86

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenees

4,817.42 4,817.42

78,846.10 78,846.10

3,281.53
1,421.67 2,109.41 2,590.74 3,938.98 3,742.16 1,872.69
18,957.18

103,290.30
2,916.45
72,804.80
15,380.25 5,786.73 5,137.45 14,913.09 20,271.12 6,933.83 1,486.28
248,920.30

5,017.81 861.11
23,084.47 4,548.67
33,512.06

79,8n.12 28,338.53 286,100.47 198,053.69 592,369.81

Equipment 6,590.00 6,590.00
261,972.65
144,174.11 7,333.27 4,122.30 1,205.00
418,807.33
3,137.98 1,697.80 3,930.00 7,748.87 16,514.65

ARMSTRONG STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INSTITUTIONAL SUPPORT

Executive Management President's Office Vice President & Dean of Faculty
Fiscal Operations

174,637.47 238,428.48

Business Office General Admin & Logistical Services

599,046.50

Campus Services

118,226.68

Institutional Research

116,457.25

Public Safety

392,565.00

Administrative Computer Center Public Relations and Development

338,991.24

Development & Insitutional Advancement

General Institution

College Work Study Program

CAl Fringe Benefits

Q)
en

Other Staff Benefits-Non Payroll

464,028.86 19,543.02
239,050.65

TOTAL INSTITUTIONAL SUPPORT

2,700,975.15

Restricted
58,626.97 58,626.97

Total
174,637.47 238,428.48 599,046.50 118,226.68 116,457.25 392,565.00 338,991.24 464,028.86 78,169.99 239,050.65 2,759,602.12

OPERATION & MAINTENANCE OF PLANT Physical Plant Administration Director of Building and Grounds Maintenance Shops Custodial Serivces Utilities Landscape and Ground Maintenance

107,953.08 921,385.56 297,925.99 644,431.76 346,7cf1.97

107,953.08 921,385.56 297,925.99 644,431.76 346,701.97

TOTAL OPERATION & MAINTENANCE OF PLANT

2,318,398.36

0.00

2,318,398.36

SCHOLARSHIPS AND FELLOWSHIPS Scholarships
Federal Scholarships State Fee Waivers State Scholarships Private Scholarships Endowment Scholarships

1,066,388.00

1,859,689.03
230,536.10 146,999.92
5,665.74

1,859,689.03 1,066,388.00
230,536.10 146,999.92
5,665.74

TOTAL SCHOLARSHIPS AND FELLOWSHIP

1,066,388.00

2,242,890.79

3,309,278.79

TOTAL EDUCATIONAL AND GENERAL EXPENDITURE 23,686,612.95

3,176,367.11

26,862,980.06

Personal Services
163,103.89 144,878.00 503,365.29 105,503.91 95,030.88 340,842.01 235,262.07 375,385.35
238,999.94 2,202,371.34
88,244.72 281,746.59 159,026.29 529,017.60
0.00 18,023,938.89

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

2,942.85 4,510.44 5,183.84
2,446.22 2,356.34 2,764.73 7,042.68
27,247.10

4,233.98 84,532.74
73,462.85
4,114.57 18,980.15 49,047.52 92,781.64
78,754.22
78,169.99
50.71
484,128.37

111.90 111.90

11,380.50 639,638.97 297,925.99 644,431.76 164,062.68
1,757,439.90

0.00 199,450.95

1,859,689.03 1,066,388.00
230,536.10 146,999.92
5,665.74
3,309,278.79
7,859,508.32

Equipment
4,356.75 4,507.30 17,034.52 8,608.20
319.13 8,182.80 2,846.61
45,855.31
8,215.96
23,613.00 31,828.96
0.00 780,081.90

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING
Dormitory

TOTAL STUDENT HOUSING

FOOD SERVICES Snack Bar/Contracted

TOTAL FOOD SERVICES

STORES AND SHOPS Bookstore

TOTAL STORES AND SHOPS

w OTHER SERVICE UNITS

C..I.O..

Student Transportation

TOTAL OTHER SERVICE UNITS

ATHLETICS Intercollegiate Athletics

TOTAL ATHLETICS

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

ARMSTRONG STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

SUpplies &

Travel

Expenses

343,249.59 343,249.59
395,674.82 395,674.82
1,261,128.45 1,261,128.45
6,740.14 6,740.14
n6,115.81 n6,115.81 2,782,908.81

343,249.59 343,249.59

395,674.82 395,674.82

1,261,128.45 1,261,128.45

6,740.14 6,740.14

n6,115.81

n6,115.81

0.00

2,782,908.81

42,747.31 42,747.31
5,284.37 5,284.37 127,212.13 127,212.13
248,926.00 248,926.00 424,169.81

10.02 10.02
1.91 1.91 1.91 1.91
76,537.76 76,537.76 76,551.60

300,492.26 300,492.26
390,388.54 390,388.54
1,133,914.41 1,133,914.41
6,740.14 6,740.14
450,652.05 450,652.05 2,282,187.40

TOTAL CURRENT FUND EXPENDITURES

$26,469,521.76

$3,176,367.11

$29,645,888.87

$18,448,108.70

$276,002.55

$10,141,695.72

Equipment
0.00 $780,081.90

REVENUE Student Fees Fees-Student Activities Other Sources Union Board Sales Masquers Ticket Sales Musical Sales Student Photographic Services SGA Games Machines Inkwell Advertising Sales Yearbook Advertising Sales
TOTAL REVENUE
EXPENDITURES Intramural Athletics Intramural Program Social and Entertainment Activities Cultural Programs Cocurricular Programs Student Government Student Government Association Student Publication Student Publication
TOTAL EXPENDITURES
Excess of Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

ARMSTRONG STATE COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES YEAR ENDED JUNE 30,1994

$18,338.57 1,448.00 2,636.00 3&4.33 3,459.00 1,808.56 529.00

$355,364.12 28,613.46

$383,977.58

89,552.47 91,734.94

54,969.12
181,287.41 88,994.51 55,030.99

380,282.03 3,695.55
75,923.75 26,156.45 $105,775.75

388

REVENUES Student Fees
Fees - Athletics Other Revenue
Men's Basketball Receipts Baseball Receipts Advertising NCAA Academic Enhancement
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Men's Basketball Baseball Men's Tennis Women's Basketball Women's Tennis Cross Country Women's Volleball Sports Information Medical, Training & Insurance Other Expenses
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

ARMSTRONG STATE COLLEGE
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETiCS Year Ended June 30,1994

$3,476.00 5,416.00 2,012.00
13,189.00

$696,360.68 24,093.00

91,988.31 212,651.14 184,998.23
38,981.47 123,047.00
41,144.62 15,516.68 44,697.68
4,3n.93 4,612.93 14,099.82

$720,453.68
n6,l15.81 (55,662.13) 54,875.79
663.50 ($322.84)

389

FEDERAL FUNDS Chemistry Institute-Summer 1993 Chemistry Institute-Summer 1992 College Work-Study Program Marine Science Institute-Summer 93-12098 Marh Institute-Summer 92-14164 Math Institute-Summer 1983 Math Institute-Summer 93-11322 Math Institute-Summer 93-15583 Math Institute-Summer 93-24020 Math Institute-Summer 114-25984 Math Institute-Summer 94-9796 Pell Grant-Summer 1992 Pell Grant Pell Grant-Prior Year Scholarships For Disadvantanged Students Supplemental Educational Opportunity Grant Pell Grant

TOTAL FEDERAL FUNDS

STATE FUNDS Criminal Justice Training Center Criminal Justice Training Center Dept of Labor-JTPA-Summer 93 Distance Learning Hope Scholarship Outcome Based Program Plan Summer Plus Program in Speech Pathology

TOTAL STATE FUNDS

PRIVATE FUNDS

Andalusia Project-Yentsch

Armstong History Project

Armstrong State College Foundation

Arts Institute

Barnard-GCTM

Music Workshop-Dr Anderson

Callaway Professor

Callaway Professor

Candler(ADN)

City of Savannah-Fertig

Coastal Georgia Writing Project

Coastal Heritage Society

Conrad Aiken Lecture

Careers in Science & Engineering

Cliveden Archeology Project

Coca Cola Teacher Preparation

Dewitt Wallace/Reader Digest

GHC/Southern Short Story

Helene Fuld

,

Historic Preservation

History-Archaeology-SFI

Holland\Dental Society

Juvenile Court

Landscape Conference Yentsch

ARMSTRONG STATE COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1994

FUND BALANCE JULY 1,1993

RECEIPTS

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow &Transfer

FUND BALANCE JUNE 30, 1994

($12,503.36) (6,178.00)
(14,106.94) (4,012.38)
(242,537.62) (279,338.30)

$12,503.36 61,558.23
14,106.94
157.50
(14,708.09) 1,620,621.04
(1,665.40) 70,474.00 27,681.60 242,537.62 2,033,266.80

$8,122.04
58,626.97 5,147.00
8,635.50 1,463.56
178.32 136.00 (14,708.09) 1,n9,225.10 (1,665.40) 70,474.00 26,363.42
1,941,998.42

(67,699.52) (11,241.92)
(78,941.44)

67,699.52 260,443.41
27,415.60 40,000.00 236,215.00
4,400.00 26,000.00
662,173.53

353,700.01 16,173.68
230,536.10
600,409.79

$2,931.26
12,025.00 1,318.18
16,274.44
0.00

($8,122.04)
(11,325.00) (4,012.38) (8,478.00) (1,463.56) (178.32) (136.00)
(170,629.06)
(204,344.36)
(93,256.60) 40,000.00
5,678.90 4,400.00 26,000.00 (17,1n.70)

618.84 27,738.12
(25,083.03) 60,000.00
23,043.62 9,286.23 6,033.12 2,000.00
14,672.79 580,051.44
1,089.85 500.00
3,942.00 2,199.17

4,500.00 6,250.00 34,154.53 3,179.00 32,031.61 24,833.52 25,083.03 (3,004.40) 60,000.00 32,640.95 16,250.00 1,000.00
5,500.00 1.32
28,792.08 215.17
30,000.00
1,500.00 (2,199.17) 5,000.00

390

15,114.65 3,493.54 52,814.16 31,505.44
36,320.96 39,943.53 26,703.58 12,753.62
610.12
3,264.00 14,672.79 102,961.59
215.17 30,000.00
1,000.00

4,500.00 6,250.00 19,039.88
304.30 6,955.57 (6,671.92)
20,674.64 20,056.47 28,980.99 12,782.61
6,423.00 2,000.00 2,236.00
1.32 505,881.93
1,089.85 500.00
4,442.00
5,000.00

PRIVATE FUNDS (Continued) Math Association-Summa Medical Technology Program Memorial Physical Therapy Memorial (ADN) Memorlal(Radiation Therapy) Mulford Farm St.Joseph Physical Therapy SE District Dental Society TEFEl/Union Camp-Sum 1993 TEFEII Union Camp-Summer 1994 American Chemical Society Scholarship ASC Alumni Scholarship ASC Alumni Endowment Scholarship Band Scholarship Biology Scholarship Chem/Phy Faculty Scholarship Engineering Scholarship Chemistry Physcis Faculty Scholarship Fine Arts Scholarship Gaines Scholarship General Scholarship General Deslgnatied Scholarship Gordon Scholarship Historic Preseravatlon Hodge Found Scholarship Jones Scholarship Kiwanis Scholarship Lucas Scholarship Lundquist Scholarship Math Computer Science Scholarship MenzellMagnus Paderewski Scholarship Rad Tech Scholarship Roper Foundation Scholarship Rotary Ed Scholarship savannah Foods Scholarship savannah Pathology Scholarship SEOG-Armstrong State College Matching Strickland Scholarship Warlick Scholarship
TOTAL PRIVATE FUNDS

ARMSTRONG STATE COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1994

FUND BALANCE JULY 1, 1993

RECEIPTS

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30,1994

374.39 458.19
43,806.42 11,626.19
3,685.42 (724.97)
4,734.84
12,094.00
13,710.46 1,824.72 1,669.00
750.00
4,764.42 4,504.n 1,729.40 10,209.00 3,379.51
600.00
14,812.35 13,344.n
998.71 870.91 8,554.63
14,2n.58
2,174.00 300.00
880,620.86

250.00
30,000.00 83,004.40
2,500.00 30,000.00
17,728.00
7.441.73
4,921.25 4,665.00
120.00
22,033.00
1,106.75 8,510.38
1,967.94 6,000.00
519.37 2,800.00
600.00 322.30 3,919.03
29.54
8,964.21
7,569.00 (1,240.07) 20,246.41 9,383.58
25.00
579,114.46

501.84 198.34 30,000.00 60,488.90 2,294.10 1,290.25 30,610.81 1,200.00 17,003.03
75.58 5,929.70 1,870.00 6,290.04
1,907.00 5,821.00 1,391.00
22,033.00
1,104.00 11,581.70
5,666.00 500.00
3,000.00
310.00
7,456.00
5,568.50 522.00
21,900.85 9,383.58
25.00
627,295.37

0.00

122.55 259.85
66,321.92 9,332.09 1,209.75 (610.81) 2,485.42
(75.58) 6,246.87 (1,870.00) 5,803.96
16,724.71 668.72 398.00
750.00 2.75
1,693.10 4,504.n 3,697.34 10,543.00 3,398.88
400.00 600.00 15,134.65 16,953.80 1,028.25 870.91 10,062.84
2,000.50 (1,762.07) 12,623.14
2,174.00 300.00
832,439.95

391

ARMSTRONG STATE COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

ENDOWMENT FUNDS Bodziner Trust Brockmeier Trust Burnett Trust Clark Trust Comer Trust English Trust Mini8Trust Remley Trust Robinson.David Trust Roblnson.Kate Trust Rosenzweig Trust Savannah Food8 Trust Spencer Trust Trosdal Trust Wllllam8 Trust
TOTAL ENDOWMENT FUNDS
TOTAL RESTRICTED FUNDS - CASH BASIS

2.183.08 9.27
3.310.75 522.40 882.75
1,330.47 2.524.56 1.641.55 2,236.26
824.93 417.22
34.35 161.44 8,870.44 142.12
24.891.59
547.232.71

AMOUNTS EXPENDED BUT NOT REIMBURSED TOTAL RESTRICTED FUNDS - ACCRUAL BASIS

$931,320.45

RECEIPTS
442.32 221.35 205.56 785.51 154.80 247.16 547.07
88.62 159.n
16.52 51.73 3.188.39 656.48 634.35 389.76
7.769.39
3.282.324.18
308,591.34
$3,590.915.52

DEDUCTIONSITRANSFERS

For Indirect. Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE3O.1994

221.55 921.00 332.00 n6.24
3.222.74 730.00 460.00
6.663.53 3,176.367.11
$3,176.367.11

0.00 16.274.44
$16.274.44

2.625.40 9.07
3.516.31 386.91 837.55
1.245.63 2.295.39 1.710.17 2.396.03
841.45 488.95
87.92 9.504.79
71.88
25.997.45
636.915.34
308,591.34
$945.506.88

392

ARMSTRONG STATE COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1994

BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Interest Income Perkins Loan Federal Nursing Loan Other
TOTAL ADDITIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $39,954.12

ENDOWMENT FUNDS
$208,952.53

TOTAL $248,906.65

24.25 24.89 425.42 474.56
0.00 $40.428.68

0.00
0.00 $208,952.53

24.25 24.89 425.42
474.56
0.00 0.00
0.00
$249,381.21

393

LOAN FUNDS Federal
Perkin8 Loan Program Nursing Student Loan8 Private ASC General Loan Fund ASC Nur8ing Loan Fund Exchangette Loan Fund Gadeden Loan Fund Harmond Loan Fund Kiwani8 Club Loan Fund Paderew8kiLoan Fund
TOTAL LOAN FUNDS
ENDOWMENT FUNDS Unrestricted A8 To Income Restricted A8 To Income
Bodziner Trust Fund Brockmeier Trust Fund Burnett Fund Trust Clark Trust Fund Comer Trust Fund Engli8h Trust Fund Minl8 Trust Fund Remley Trust Fund Robinson. David Trust Fund Robinson. Kate Trust Fund Roeenzweig Trust Fund
Savannah Foods Trust Fund Spencer Trust Fund Troedale Trust Fund Williams Trust Fund
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

ARMSTRONG STATE COLLEGE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30. 1994

FUND BALANCE JULY 1.1993

ADDITIONS

DEDUCTIONS

ADJUSTMENTS & TRANSFERS

FUND BALANCE JUNE 30. 1994

$7,306.n 5,854.73

$24.25 24.89

$7.331.02 5.8711.62

8,267.66 1.165.80
928.13 1.076.50 1.086.75 1,132.06 15.137.92

140.82 284.80

8.408.48 1,165.80
926.13 1.076.50 1,088.75 1.132.06 15.422.52

39.954.12

474.56

0.00

0.00

40.428.68

10,000.00 5.500.00 10,078.00 14.000.00 7,402.53 11.588.00 26,016.00 1.800.00 7,200.00 3.070.00 2,500.00 75,000.00 15,000.00 10,000.00 10.000.00
208.952.53
$248.906.65

0.00 $474.56

0.00 $0.00

0.00 $0.00

10,000.00 5.500.00 10,076.00 14,000.00 7.402.53 11,588.00 26.016.00 1,800.00 7.200.00 3.070.00 2,500.00 75,000.00 15.000.00 10,000.00 10,000.00
208,952.53
$249,381.21

394

ARMSTRONG STATE COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

REVENUE/ADDITIONS State Appropriations - Lottery Funds Gift-Crlmlnal Justice Training Center Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURESIDEDUCTIONS Buildings
Trailers Gamble Hall BookstorelComputer Center Memorial College Center Total Buildings
Improvements Other Than Buildings Athletic Department Campus Improvements
Total Improvements Other Than Buildings
Expenditures Not To Be Capitalized Dormitories Other service Units
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURESIDEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Reserve for Renewals and Replacements SurplUS Transfers from Renewals and Replacement Funds
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$13,000.00 28.313.00 41,294.82
82,607.82

$0.00 0.00

Total

RENEWALS AND REPLACEMENTS

$13,000.00 28,313.00 41,294.82
82.607.82

$0.00 0.00

28.313.00 9.175.00
416,100.80 453,588.80
3,450.00 3,450.00
0.80 0.80 457,039.60

28.313.00

9.175.00

416.100.80

111.547.89

0.00

39,357.72

0.00

453,588.80

150.905.61

0.00

8.000.00

3,450.00

7,401.11

0.00

3,450.00

15,401.11

0.00

29.352.24

0.80

62.800.01

0.00

0.80

92.152.25

0.00

457,039.60

258,458.97

372,872.92 1,560.06
374,432.98
1.20 0.00 $1.20

0.00
0.00 0.00 $0.00

0.00 372,872.92
1.560.06
374,432.98
0.00 0.00
1.20 0.00
$1.20

114.585.30 116,081.49
(1.560.06) 229,106.73 518.047.76 (43,935.33)
444.760.19 $444.760.19

395

ARMSTRONG STATE COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30,1994

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Ubrary Collections Expended from Ga. State Financing & Investment Commission Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds
TOTAL ADDITIONS
DEDUCTIONS Adjustments to Inventory Counts
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$24,527,375.53 (6,935.44)

$24,520,440.09

$549,380.88 226,n1.24

n6,151.90 1,396,820.64
457,038.80 188,306.72
18,220.80

2,796,318.06
18,220.80 27,298,537.35
0.00 $27,298,537.35

396

ARMSTRONG STATE COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30. 1994

LAND Main Campus

YEAR ACQUIRED

INVESTMENT JULY 1.1993
$258,253.82

TOTAL LAND

258.253.82

BUILDINGS

Administration Building Gamble Hall Hawe. Hall Jenkin. Hall Health & Physical Education Building Malntenence Building Lane Memorial LIbrary Memorial College Center Bookstore/Computer Center Solms Hall Victor Hall Fine Art. Building Health Professions Building Chemical Storage Facility Public Safety Building Coastal Georgia Center Trailers Addition to Physical Education Buildi Physical Therapy Building

lQ65 lQ65 19 1965 1965 lQ65 11165 1965 1965 1969 1969 1975 19n lQ78 1981 1982 1993 1993 1994

868. 146.Q3 350.111.43 480,366.60 402,0116.50 85Q.208.116 227,802.80 1,325,691.38 737,605.83 458,986.69 1.043,829.82 508.250.81 2.722.681.24 2,118,158.49
8.532.68 6.383.04 3,152,n5.91 48,923.59 125.910.00

TOTAL BUILDINGS

15.243,462.70

IMPROVEMENTS OTHER THAN BUILDINGS Water Distribution Campus Improvement. Electrical Disbrlbution Athletic Development Campus LIghting

43,948.41 782,069.6Q 10Q,751.03 368.658.52 125.844.35

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

1.430.272.00

LIBRARY COLLECTIONS General Acquisitions Donations

4,248,657.25 33,267.05

TOTAL LIBRARY COLLECTIONS

4,281,924.30

ADDITIONS $0.00 0.00

DEDUCTiONS

ADJUSTMENTSI TRANSFERS

$0.00 0.00

$0.00 0.00

INVESTMENT JUNE 30. 1994
$258,253.82
258,253.82

26.510.36
48.219.22 17.892.15 71,220.00 39.357.72 527.648.69

14.853.00

65,m.05
33,958.14 7.894.00
28,313.00 1,305,599.28
142.076.00
2,172,389.61

14.853.00

10,851.11 46,428.00 8.000.00

65,279.11

0.00

226,n1.24

226,nl.24

0.00

868,146.93 376,621.7Q 480,366.60 402.0116.50 907,428.18 23O,841.Q5 l,3ll6.Qll.38 n6.963.55 Q86,635.38 1,043,829.82 508,250.81 2,722,681.24 2.183.935.54
8,532.68 40.341.18 3,160,669.91 n.236.5Q 1,431.509.28 142,076.00

0.00

17.543,075.31

43,948.41 792.Q20.80 156,179.03 376.658.52 125,844.35

0.00

1,495,551.11

4,475,428.49 33,267.05

0.00

4.508.695.54

397

ARMSTRONG STATE COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1994

YEAR ACQUIRED
EQUIPMENT Administration Building Gamble Hall Health & Physical Education Building Jenkins Hall Lane Memorial Library Book80tre/Computer Center Hawes Hall Maintenance Building SolmsHall Victor Halll Memorial College Center Central Stores/Mail Room Rne Arts Building Health Professions Building Public Safety Building Athletic Trailers Coastal Georgia Center Victor Hall Annex Hawes Hall Annex
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

INVESTMENT JULY 1.1993
224,224.60 134,333.88
78,436.85 427,551.89 386,567.64 264.620.70 185,452.17 288.625.42 475,909.10
75.468.05 134,448.45
25,454.80 188.734.21 231,882.48
24,401.30 21.847.56 143,854.61
1,649.00
3,313,462.71
$24.527.375.53

ADDITIONS

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

INVESTMENT JUNE 30, 1994

2,185.57 6,679.32 (2,691.85) (40,565.04) 2.715.27 75,903.75 28,229.54 3.522.96 (131.071.23) 10,351.20 (7,175.58) 4,049.20 (8,135.54) 204.561.73 (1,808.49) 4.795.00 15,910.58 21.085.69 1,260.02
189.802.10
$2,796.318.06

3.367.80
3.367.80 $18,220.80

(6,935.44)
(6,935.44) ($6,935.44)

226.410.17 141.013.20
75.745.00 386.986.85 389.282.91 340,524.45 213,681.71 292.148.38 344.837.87
85,819.25 127.272.87
29.504.00 180,598.67 436.444.21
22,592.81 26.642.56 159,765.19 12.431.45
1.260.02
3,492,961.57
$27.298.537.35

398

ARMSTRONG STATE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS HELD ON DEPOSIT Admission Deposit Alpha Eta Society Alpha Sigma Chi American Choral Directors' Association American Association of University Women Armstrong Press Armstrong Band Armstrong Foundation Armstrong Hispanic Society Armstrong Pursuit/Excellence Associate Nursing Cla88 of 1994 ASC Republicans Biology Academic Committee Biology Field Trip British Studies Summer 1994 Center for Low Country Studies Community Services Activity Fee Community Support Crime Prevention Institute Dept Education Cash Desoto Project Fine Arts Sunshine Government Alumni Fund Green,Debra-Wachovia Hansen,Kaydra Health Career Recruiting Day Health Prefessions Flower Fund Iceflo Lebey/Leigh Loan Loan Check Suspense Low Country Archaeology Math Institute Math Association Math Tournament Teacher EducationlTranscript Evaluation Nursing State Uability Insurance O'Conner Rental O'Connor Home Parents Plus Loan Police Academy Prior Year Outstanding Checks Pug Recruiter's Fair Sigma Tau Delta Silent Witness Social Committee/Oyster Roast save Our Scholars Student Aid Student Change Summer Awareness HCOP Tipper/ US Dept of Labor Tri Beta Honor Trustco Suspense Union CamplTEFEI WachovialFNL WachovlalNDSL
TOTAL FUNDS HELD ON DEPOSIT

FUND BALANCE JULY 1,1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

5,197.48 1,076.47
46.76 24.50 17.00 68.16 1,512.84 8,175.00
0.42 130.97
130.23
12,272.80
1,848.72 13,945.07 9,780.61 12,436.32
54.93 178.00
71.00 50.78 1,740.00 1,237.99
119.22 70.00
310.83 1,381.41
185.65
386.29
1,372.95 4,004.88
402.48 1,078.60
23,128.32 52.00
685.72 1,317.81 1,471.74
292.38
27.16
3,102.14 15,069.59
124,435.22
399

8,100.50 590.00
71.00
4,465.20 1,131.60
250.00
929.00 503.78 41,340.18
42,937.41 7,093.23 10,6n.67
1,924,000.00 2,191.00 70.00
2,900.00
751.49 1,567.50 27,819.33
266.00 2,500.00 2,6n.50 7,748.00 17,705.50 8,340.80 24,287.44 1,099.56
338.56 1,276.55 10,199.59
10,645.60
672.59
1,052.50 1,000.00
100.00 1,023.08
2,168,322.16

8,150.00 171.58
4.02
12,570.19 832.00
34.00 929.00 5,467.65 41,340.18 1,848.72 39,990.95 13,868.34 17,419.37 1,924,000.00
38.92
3,647.80
751.49 139.00 27,089.72 119.22
300.76 1,752.11
462.n 7,747.50 17,705.50 8,568.00 24,287.44 1,158.90 4,004.88
402.48 3n.31 1,013.53 5,976.32
9,517.34
672.59
1,052.50
2,075.30
2,185,485.38

5,147.98 1,494.89
46.76 24.50 17.00 135.14 1,512.84 70.01 300.02 130.97 250.00 96.23
7,308.93
16,891.53 3,007.50 5,694.62
2,191.00 86.01 178.00 71.00 50.78
992.20 1,237.99
1,428.50 729.61
70.00 276.07 2,129.30 2,214.73 186.15
159.09
1,313.61
1,039.85 263.02
27,351.59 52.00
685.72 1,317.81 2,600.00
292.38
27.16 0.00
1,000.00 1,126.84 16,092.67
107,272.00

ARMSTRONG STATE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS FOR DESIGNATED SCHOLARSHIPS ADRA ADK Scholarship ASCAIumni Bleur Bond. Billy Brooks, Richard Chick-FiI-A Churches Citizens Chrysler Corp Fund Civitan Club Coastal Empire Pathology Coca Cola Computer A88OClation Inti Cooper Corp of Engineers CSXRasp Dental Hygiene Duttenhaver Effingham County Hospital Engineering Society Exchangette Club of Savannah Florence Carlough Fort Stewart/Hunter Founder's Homebuilders Georgia Hospital Association Georgia Pacific Georgia Incentive Grant Georgia Young American Bowlers Gibson/Hamilton Candler Gooch Scholarship Great American Builders Grant Gulfstream Management Association Habig Foundation Hames,Curtls Harris Interstate Paper Kandel Paddi800 Landings Club Foundation Liberty County Board of Education Melaver McCollough Scholarship Mcintosh Memorial Medical Center Auxiliary Military Family Nattional Merit Scholarship Corp Penn Bank Pers88 Porter Prince Hall Chapter Proctor & Gamble Radiology Assocation Savannah Regents Scholarships Regents Opportunity Rotary Exchange Richmond Hili High School
FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued)

FUND BALANCE JULY 1,1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

121.00
325.00 100.00 868.00 251.99
1.25 233.00 667.00 540.00 375.00
2.150.31 184.00
2,800.00 1.842.51
8,013.89 471.61
113.00
625.00 917.00 350.00
997.98
1.580.00 735.00
31.32
0.33
1,340.00 500.00 0.33 398.20 217.00
133.00 15,068.81 4,028.89
375.00
58.28
400

500.00 1,371.00
5,000.00 4,740.50
2.000.00
2.187.00 8.000.00 3,835.00
1.857.00 1.500.00 5,000.00 3.278.50 4,292.50
2,019.00
200.00 667.00 1,250.00 78,202.00
5.000.00 8,000.00 1.000.00
1.589.00 834.00 300.00
1,000.00
3,123.00 3,000.00
(38.00) 100.00
3,000.00 2,000.00
458.02 5,220.00
300.00 1,000.00
4,900.00
18,624.54 2,000.00

500.00 1,371.00
3,999.50 4.739.00
1,667.00
2,187.00 8,000.00 2.868.00
1,382.00 1,500.00 1.001.08 3,275.50 2.761.34
2,019.00
200.00 667.00 1,250.00 78,107.00
5,000.00 8,000.00 1,000.00
1,589.00 834.00 300.00
1,000.00 0.33
2,938.00 2,500.00
75.00
0.33
2,500.00 2,000.00
5,220.00 300.00
1,000.00
4,900.00
16,579.65 2,000.00

121.00
325.00 100.00 868.00 1,252.49
2.75 233.00 1.000.00 540.00 375.00
3.317.31 184.00 475.00
2.800.00 5,841.45
1.00 9,545.05
471.61
113.00
825.00 1,012.00
350.00
997.98
1,580.00 735.00
31.32
187.00 500.00 1,227.00 800.00
398.20 717.00
133.00 15,528.83
4,028.89
375.00
101.17

ARMSTRONG STATE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

Sad Rotary-Effingham County Roadway Package System Sapelo Island Reeearch Savannah Jaycees Savannah Volunteer Guards Savannah Women Transportation Scottish Rite Foundation Shearhouee St.Joeeph Auxiliary St. Joeeph Nuree Alumni Thrift Shop-Hunter Transportation Club Ty Cobb Educational U S Olympic Committee Union Camp Charity Warner Lambert
Women ot Worth
Women's Club Wesley Monumental WTOC Scholarship
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS
PAYROLL OPERATIONS Payroll Deductions Nationll Auto Direct Deposit AAUP Athletic Donation Cap & Gown College Foundation Credit Union Federal Income Tax Withholdings Fica FicaIMedicare Garnishments Georgia Defined Contribution Plan Insurance/lDental InsurancelHealth Insurance/Group Ute Insurance/LTD InsurancelLTD2 Insurance/Shelt Health Insurance/Shelt Ute-Fam Insurance/Shelt Ute-Sup Mea's ORP1-TIAA ORP2-VALIC State WIH Tax Teachers Retirement Teachers Retirement Shelt Tax Sheltered Annuities

FUND BALANCE JULY1, 1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

500.00 161.00 12,455.00
1,970.00 0.39
61,098.09

631.70 500.00 1,000.00 522.50 523.00 600.00
2,500.00 900.00
2,000.00 500.00
2,000.00 1,620.00 6,667.00
500.00 2,865.00
206,597.26

588.40 500.00 1,000.00 522.50 522.50 600.00
2,500.00 900.00
2,000.00
2,000.00 780.00
6,667.00
500.00 2,165.00
0.39
194,234.50

43.30 500.00
161.50 12,455.00
500.00 840.00
1,970.00 700.00
73,460.85

14.75
1,816.43 0.86 0.20
1,684.17 15.68
1,911.10 11,907.71
1,744.23 2,986.17 14,120.10 9,006.00
28.97 710.00

5,557,527.27 803.88
2,720.00 3,306.80 5,600.22 131,402.48 1,523,530.47 763,239.52 197,688.89 15,556.03 60,129.68 52,682.00 50,607.25 28,595.90 41,550.91 1,061.70 320,986.47 39.422.72 n,284.47 5,874.04 124,820.99 99,295.76 562,369.63
539,332.55 411,945.32

5,557,527.27 803.88
2,720.00 3,306.80 5,525.22 131,348.41 1,523,530.47 763,239.52 197,688.89 15,759.81 60,129.68 49,962.50 53,691.06 27,944.58 40,860.91 1,061.70 312,720.40 39,395.72 n,821.91 5,874.04 124,820.99 99,295.76 562,369.63
539,332.55 411,595.68

14.75
75.00 1,870.50
0.86 0.20 1,480.39 15.68 4,630.60 8,823.90 2,395.55 3,676.17
22,386.17 27.00
8,468.56
28.97
1,059.66

401

ARMSTRONG STATE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

PAYROLL OPERATIONS (Continued) Employer Liability FICA FICAIMedicare Insurance Health Insurance Life ORP1-TIM ORP2-VALIC Retirement-State Retirement-Local
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS - PRIVATE TRUST

FUND BALANCE JULY 1,1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1994

350.73 13.87
88,091.53 7.584.87 400.00
5.500.92 3.400.00
149,288.09
$334.821.40

783,239.52 197.888.89 1,309,873.47
88.934.57 83,213.82 88.197.17 1,271,234.51
14,375.718.88
$18,750,838.10

783,239.52 197.888.89 1,291.785.20
85.278.42 83.213.82 88,197.17 1,271.234.24
14,348,964.40
$18,728,884.28

350.73 13.87
104,179.80 9.241.02 400.00
5,501.19 3,400.00
178.040.37
$358.n3.22

402

Augusta College
FINANCIAL REPORT
For the Year Ended June 30, 1994

AUGUSTA COLLEGE Augusta, Georgia

William A. Bloodworth, Jr.
President

Joseph F. Mele
Vice President for Business and Finance

403

AUGUSTA BALANCE Year Ended

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Note. Receivable Inventorie. Prepaid Expense. and Deferred Charge. Investment in Plant
Land Buildings Improvement. Other Than Buildings Library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to Other Fund Group. Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Fund. Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted. allocated
Reserves For Inventory For Renewals and Replacement. For SUbsequent Years' Expenditures For Other Reserves
Loans to Student. Unrestricted, unallocated (SUrplus) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$1,994.964.47
122,585.38
85.070.48 198,912.25

$438.166.75
181 ,255.98
173,815.52 2.465.88

$289,975.43 115.252.82

$2.399,532.58 $912.131.97 1,214,808.80 2.128,940.57

$775,704.11 $27,803.18 5.790.00 33.593.18

$405.228.05 $0.00
0.00

88,584.74 172,207.23
13,800.04

228,473.39 513,837.54

405,228.05

272,592.01 $2,399.532.58

742,110.93 $775,704.11

405,228.05 $405,228.05

TOTAL
$2,723.108.65 0.00
399,093.98 0.00
258,888.00 199.378.11
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$3,580.484.74
$939,935.15 0.00 0.00 0.00
1.220.598.80 0.00
2.180,533.75
0.00 315,058.13
0.00 885,844.77
0.00 0.00 13,800.04 0.00
405,228.05 0.00 0.00 0.00
1,419,930.99
$3.580,484.74

404

COLLEGE SHEET June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$24,110.75 636,669.74

$46,309.20 156,808.21

Unexpended

PLANT FUNDS Renewals And Replacements

$38,049.13 353.55

$572,685.96

Investment In Plant

AGENCY FUNDS

$0.00

$416,768.82

$660,780.49 $0.00

$203,117.41 $0.00

$38,402.68 $35,126.50

$2,047,611.49 24,355,887.00
2,143,654.32 5,279,576.42 5,867,313.61

$572,685.96 $17,843.00

$39,694,042.84 $0.00

$416,768.82 $0.00

0.00

0.00

35,126.50

17,843.00

0.00

416,768.82 416,768.82

83,107.38

5n,673.10
880,780.49 $880,780.49

203,117.41
203,117.41 $203,117.41

3,276.18

554,842.96 39,694,042.84

3,276.18 $38,402.68

554,842.96 $572,885.96

38,694,042.84 $39,894,042.84

0.00 $418,768.82

405

AUGUSTA
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUN 0 S RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts Stilte Grant. and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources

$24,971 ,448.40 7,763.23

TOTAL REVENUES AND OTHER ADDITIONS

24,979,211.63

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To Stilte Treasury - General Loan Cancellations and Write-Offs Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities Capitalized Expenditures Non-eapitalized Expenditures Deductions to Plant Properties Other Deductions

24.807,332.60 15,825.67 2,139.61

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

24,925,297.88

NET INCREASE IN FUND BALANCES BEFORE TRANSFER

53,913.75

TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers

TOTAL TRANSFERS AMONG FUNDS

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

53,913.75

ADJUSTMENTs/RECLASSIFICATIONS

(7.664.00)

BEGINNING FUND BALANCE

226,342.26

FUND BALANCES. JUNE 30. 1994

$272,592.01

$0.00 2,101,387.38
2,725.24 2,104,112.62 1,882,581.24
522.15
1,883,103.39 221,009.23 (110,329.30) (110,329.30) 110,679.93 (80.00) 631.511.00
$742,110.93

$0.00 2,453,846.02
273,787.86 14,037.61
1,065,872.47 10,201.75
115,252.62 3,932,998.33 3,675,193.48
14,819.20
3,690,012.68 242,985.65
501.54 501.54 243.487.19 (63,831.32) 225,572.18 $405.228.05

TOTAL CURRENT
FUNDS
$24,971,448.40 2,101,387.38 0.00 2,453,846.02 273,787.86 14,037.61 1,065,872.47 10,201.75 0.00 0.00 0.00 10,488.47 0.00 115,252.62
31.016,322.58
28,582,526.08 1,882,581.24 14,819.20 0.00 15,825.67 0.00 0.00 . 2,661.76 0.00 0.00 0.00 0.00 0.00
30,498,413.95
517,908.63
0.00 (109,827.76)
(109.827.76)
408,080.87
(71,575.32)
1.083,425.44
$1,419,930.99

406

COLLEGE
IN FUND BALANCES June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00 29,878.00 14.580.97

$0.00
2,000.08 4,141.92

1,954.50 48.211.47

8,142.00

Unexpended

PLANT FUNDS Renewals And Replacements

$0.00 13,000.00

$0.00

32,010.28

45,010.28

0.00

Investment In Plant $0.00
1,848,165.08 1,648,185.08

8.781.84 11,300.52

12,403.87 30,488.23 15,745.24
0.00 15,745.24
645,035.25 $880,780.49

0.00 8,142.00
(501.54) (501.54) 5,640.48
197,476.95 $203,117.41

3,643.48 335.15
80,801.78 10,185.57
74,785.98 (29,755.70)
29,388.40 29,388.40
(387.30)
3,643.48 $3,276.18

3,473.00
3,473.00 (3,473.00)

401,492.87
401,492.87 1,244,872.19

80,940.90 80,940.90 n,467.90
4n,375.06 $554,842.98

0.00 1,244,672.19
(218.68) 38,449,589.33 $39,694,042.84

407

AUGUSTA COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30,1994

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Endowment Other Sales and Services of Educational Departments Other Sources Total Educational and General Revenues
Sales and Services of Hospital
Sales and Services of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures Instruction Research Public Service Academic Support Student Servicea In8tltutlonal Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures
Hospital Expenditures
Auxiliary Enterprises Expenditures
Mandatory Transfers
TOTAL EXPENDITURES AND MANDATORY TRANSFERS
OTHER TRANSFERS AND ADDITIONSIDEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
TOTAL OTHER TRANSFERS & ADDITIONSIDEDUCTIONS
NET INCREASE (DECREASE) IN FUND BALANCES

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

TOTAL CURRENT
FUNDS

$9,385,1 n.37 14,865,644.00
505,427.20 235,199.83 24,971,448.40
24,1171,448.40

$0.00
$0.00 2,101,387.38 2,101,387.38

$0.00
2,436,606.09 272,091.16 13,952.06 945,692.17 6,852.00
3,675,193.48
3,675,193.48

$9,365,1n.37 0.00
14,865,644.00 0.00
2,438,606.09 272,091.16 13,952.06 945,692.17
6,852.00 0.00
505,427.20 235,199.83 28,646,641.88
0.00
2,101,387.38
30,748,029.28

12,644,007.94 25,664.83
101,281.60 2,550,1115.88 2,086,403.67 2,872,532.27 2,886,160.21 1,740,386.20 24,907,332.60
24,907,332.60
5,623.62 (15,825.67) (10,202.05)
$53,913.75

0.00 1,882,581 .24 1,882,581.24
(110,329.30) 2,203.09
(108,126.21) $110,679.93

811,407.02 54,172.15 7,524.68 52,446.38 21,702.28
170,311.17 2,557,629.82 3,675,193.48
3,675,193.48

13,455,414.98 79,836.98
108,806.28 2,603,382.24 2,108,105.95 3,042,843.44 2,886,160.21 4,297,998.02 28,582,526.08
0.00
1,882,581.24
0.00
30,465,107.32

242,985.65 501.54
243,487.19

242,985.65 (109,827.76)
7,826.71
(15,825.67)
125,158.93

$243,487.19

$408,080.87

408

AUGUSTA COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30,1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES

$24,441,546.29
7,005.58 24,448,551.87 24,429,191.03
15,825.87 2,139.81
24.447,158.31
0.00 1,395.58

$529,902.11
757.85 530,859.78 478,141.57
478.141.57
0.00 52,518.19

ADJUSTMENTs/RECLASSIFICATIONS

(7,884.00)

BEGINNING FUND BALANCE

108,853.22

119,889.04

AUXILIARY ENTERPRISES
$2,101,387.38
2,725.24 2,104,112.82
1,882,581.24
522.15 1,883,103.39
(110,329.30) (110.329.30) 110,879.93
(80.00) 831,511.00

FUND BALANCE, JUNE 30. 1994

$100.384.78

$172.207.23

$742.110.93

TOTAL
$24,971,448.40 2,101,387.38 0.00 0.00 0.00 0.00 0.00 10,488.47 0.00
27,083,324.25
24,907,332.80 1,882,581.24 0.00 0.00 15,825.87 2,881.78 0.00
28.808,401.27
0.00 (110,329.30)
(110,329.30)
184,593.88
(7,744.00)
857.853.28
$1.014,702.94

409

AUGUSTA COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES Educational and General
Student Tuition and Fee8 Matriculation Non-Resident Tuition Late Registration Fee8 Student Activity Fee8 Fee Waiver8 Other Student Fee. State Appropriation8 State of Georgia - General State of Georgia - Special Initiative State of Georgia - Lottery Fund8 Federal Grant8 and Contract8 State Grant8 and Contract8 Local Grant8 And Contract8 Private Grant8 and Contract8 Endowment Income sale8 & Services of Educational Department8 Library Fine8 Library/Copying Service. Library/Recoverie8 - Lost Book Libraryllnterlibrary Loan Library/Usage Fee8 Fee8 - Transcript8 Fee8 - Teachers Transcript Evaluation Fees - 1.0. Card8 Fee8 - Returned Check8 Fee8 - Testing Fee8 - Learning Center Fee8 - Nursing Test8 Fee. - Receipt Copie8 Fee. - Continuing Education Refunds - Continuing Education Fee8 - Center for Creative Art Breakage Fee8 - Biology Breakage Fee8 - Chemistry Supply Reimbursement - Fine Art8 Copy Reimbursement - Biology
Other Source8 Rent8 Van Rental salvage sale8 Overhead - Research Center Commission8 Insurance Recoverie8 from Clalm8 Administrative Cost Allowance Veteran8 Tutorial Assistance Program College Work-Study Program Perkins Student Loan Program Supplemental Educ Opportunity Grant8 Program Pell Grant8 Program Job Training Partnership Act Student Activities - Other Other Revenue
Total Educational and General

UNRESTRICTED

RESTRICTED

TOTAL

$6,943,475.50 188,33lUO 2,738.00 438,135.87
1,740,388.20 54,124.00
14,575,340.00 148,231.00 142,073.00
18,945.34 3,344.94 2,305.79
422.40 8,387.50 20,790.13 3,820.00 1,182.00 4,888.97 18,272.00 2,708.50 3,429.80
21.30 398,449.39 (39,083.00)
57,182.89 125.58 387.40
1,881.89 589.00
72,812.92 1,000.00 5,887.42 523.00
20,507.85 320.00
1,823.00 9,492.58 8,996.89 5,328.84 12,780.00 4,170.54 91,788.24 2,192.n
24,971,448.40
410

$0.00 2,438,808.09
272,091.18 13,952.08
945,892.17 8,852.00
3,875,193.48

$6,943,475.50 188,339.80 2,738.00 438,135.87
1,740,388.20 54,124.00
14,575,340.00 148,231.00 142,073.00
2,438,808.09 272,091.18 13,952.08 945,892.17 8,852.00
18,945.34 3,344.94 2,305.79
422.40 8,387.50 20,790.13 3,820.00 1,182.00 4,888.97 18,272.00 2,708.50 3,429.80
21.30 398,449.39 (39,083.00)
57,182.89 125.58 387.40
1,881.89 589.00
72,812.92 1,000.00 5,887.42 523.00
20,507.85 320.00
1,823.00 9,492.58 8,996.89 5,328.84 12,780.00 4,170.54 91,788.24 2,192.n
28,848,841.88

AUGUSTA COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30.1994

CURRENT FUNDS REVENUES (Continued) Auxiliary Enterprises Revenue
Food Services Cafeteria Stores and Shops Bookstore Interest Income Other Service Units Student Tranaportation Transportation Fee Copy Center Copy Sales Parking Operations Fees Vending Operations-eontracted Commissions - Vending Operations
Total Auxiliary Enterprises
Total Current Funds Revenues

UNRESTRICTED

RESTRICTED

TOTAL

265.671.58 1.634.2118.34
3.976.14
35.608.00 44.693.83 78.831.00 38.308.38 2.101.387.38 $27.072.835.78

$3.675.183.48

265.671.58
1.634.2118.34 3.976.14 0.00 0.00
35.608.00 0.00
44.693.93 0.00
78.831.00 0.00
38.308.38
2.101.387.38
$30.748.029.26

411

EDUCATIONAL AND GENERAL EXPENDITURES INSTRUCTION
General Academic Instruction School of Arts & Science Department of Biology Department of Chemistry Department of Fine Arts Department of History & Anthropology Department of Languages & Literature International Programs Department of Math & Computers Department of Military Science Department of Nursing Department of Political Science Department of Psychology Department of Sociology ~ School of Business Administration N Accounting Economics & Finance Management, Marketing & Misc. Services School of Education Dept of Teacher Education Dept of Health/Physical Education Community Education Continuing Education Center for Creative Arts Preparatory and Remedial Instruction Developmental Studies Summer Scholar Program
TOTAL INSTRUCTION

AUGUSTA COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Per8Ol'lai Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

Equipment

$724,919.64 635.414.24 793,118.35 495,571.37
1,856,984.89
1.064,212.81 28,884.28
564,538.24 397,858.18 701,206.03 379,838.19
975,807.88 1,003,412.24
1,308,231.71 455,955.56
497,706.25 57,182.89
878,991.50 28,795.93
12,844,007.94

$0.00 39,731.78 58,423.03
999.99 47,524.75 71,598.93
9,349.63 30.403.18
514.48 43,506.22 13,823.98 51,002.93 369,883.92 74,844.24
811,407.02

$724,919.64 875.148.02 851,541.38 498,571.38
1,904,509.64 71,598.93
1,073,562.44 28,884.28
594,941.40 397,858.18 701,208.03 380,150.87
1,019,314.08 1,017,238.20
1,359,234.64 825,639.48
572,550.49 57,182.89
878,991.50 28,795.93
13,455,414.98

$666,198.63 548,128.85 792.129.87 479,828.59
1,785,948.19 8,154.15
1,025,400.00 18,818.27
574,271.48 380.983.07 875,843.15 353,271.53
953,838.40 995,914.85
1,204,895.95 784,518.37
418,345.52 51,278.90
855,882.43 28,028.81
12,395.254.41

$2,578.90 2,789.78 5,072.84 2,124.47 9,805.02 2,988.85 8,548.88
2.188.78 2,103.64 4,331.81 2,270.88
11,807.15 8,312.83
5.734.75 1,518.91
3,185.37
2,381.89
73,318.31

$51,718.85 58,635.25 45,040.97 10,778.30 52,713.15 80,478.13 22,945.78 8,898.15 18,759.18 8,728.45 18,102.07 14,589.28
38,222.02 15,008.52
45,770.02 37,807.20
132,514.74 5,885.79
18,297.18 787.32
857,254.11

$4,427.48 85,592.34
9,297.90 3,842.00 56,245.28
18,870.00 5,387.86 1,724.00 5,845.00 5,129.00
10,019.00
15,848.51
102,833.92 1,995.00
20,504.86
2,450.00
329,590.13

AUGUSTA COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrelltricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) RESEARCH

Research & Development Projects Faculty Research Research & Development Committee Biology

10,973.87 14,691.16

Chemistry

Fine Arts History Language & Literature

Math & Computer Services Psychology Teacher Education

Gustafson

Restricted
31,514.25
372.95 5.874.50
580.00 4,135.66 4,683.00 1,189.15
320.00 5,207.64
495.00

Total
42,487.82
14,691.16 372.95
5.874.50 580.00
4.135.66 4,683.00 1,189.15
320.00 5.207.64
495.00

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

25,023.32

7,013.20
12,611.25
580.00 3,640.66 4,683.00
690.43

9.951.40
1.n9.91 372.95 674.50
495.00
498.72 320.00 868.64 495.00

TOTAL RESEARCH

~

~
w

PUBLIC SERVICE

COMMUNITY SERVICES

Radio Station

Performing Arts Theater

25,664.83
18,931.17 82,350.43

54,172.15 7,524.68

79.836.98
26,455.85 82,350.43

25.023.32
17.328.56 71.695.93

29.218.54 349.42

15,456.12
7,827.30 8,651.08

TOTAL PUBLIC SERVICE

101.281.60

7,524.68

108,806.28

89,024.49

349.42

16,478.38

ACADEMIC SUPPORT Libraries Reese Library Educational Media Services Academic Computing Support Computer Services-Academic Academic Administration Office of the Vice President Academic Affairs Faculty Searches Honors Program International Programs Search Committee-Dean Ed Academic Deans Office of the Dean of Arts & Sciences Dean of Business Administration Dean of Education

1,110,713.27 98.234.59
716,966.80
161,356.69 24,777.89
293.00 876.24 4,634.59
131,439.84 209,921.90
91,701.07

32.446.44 19,999.92

1,143.159.71 98,234.59
716,966.80
161,356.69 24,777.89
293.00 876.24 4,634.59
0.00 131,439.84 209,921.90 111,700.99

671,871.45 73,999.88
283,708.20 144,045.90
118.599.73 180.234.64 106.010.86

6,074.59 2,455.72
2,096.59
7,276.94 1,016.42
531.31
1.551.25 7,976.97
472.73

94,075.47 18.861.19
167,255.n
8.865.85 23,761.47
293.00 344.93 4,634.59
7,367.00 10,799.29 5,217.40

TOTAL ACADEMIC SUPPORT

2,550.915.88

52,446.36

2,603.362.24

1,578,470.66

29,452.52

341.475.96

Equipment 500.00 300.00
5.000.00
4,339.00 10.139.00
1.299.99 1,654.00 2,953.99
371.138.20 2,917.80
263.906.24 1,168.00
3.921.86 10.911.00 653,963.10

AUGUSTA COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

STUDENT SERVICES

Student Services Administration

VP for Student Affairs

272,960.93

Counseling and Career Guidance

Counseling & Testing Center

181,343.90

Minority Advising Program

4,717.82

Career Center

181,203.02

Financial Aid Administration

Financial Aid Office

236,415.75

Student Activities

Student Activities Program

478,141.57

Student Admi88ions

Office of Admissions

389,073.28

Enrollment Management

132,903.54

Student Records

"'"..... Office of the Registrar "'" TOTAL STUDENT SERVICES

209,643.86 2,086,403.67

Restricted 822.28
18,200.00
2,680.00 21,702.28

Total
273,783.21 181,343.90
4,717.82 199,403.02 236,415.75 478,141.57 389,073.28 132,903.54
0.00 212,323.86 2,108,105.95

Personal Services

OBJECT CLASSIFICATION

Operating

SUpplies &

Travel

Expenses

249,084.71
147,901.n 270.00
174,959.76
188,566.89
117,297.52
254,143.86 120,265.49
167,506.23
1,419,996.23

2,681.42
1,249.59 312.44
2,042.87
2,797.74
13,941.89
7,429.52 1,643.37
392.60
32,491.44

16,405.08
28,420.54 4,135.38
21,232.39
36,029.12
344,557.16
122,287.90 8,729.68
44,425.03
626,222.28

INSTITUTIONAL SUPPORT Executive Management Office of the President Presidental Search Fiscal Operations V P for Business and Finance General Administration & Logist Personnel Office Procurement Office Main & Communication Central Office Supply Public Safety Administrative Computing Support Computer Services - Administration Public Information Development & College Relations General Institution Faculty & Staff Benefits General Institutional College Work Study Program Institutional Research

179,886.53 3,120.30
502,261.73
124,540.85 107,432.96
28,732.37 70,175.n 404,594.96
413,082.48 193,322.97 243,739.08
359,152.88 170,469.63
72,019.76

13,993.27 156,317.90

179,886.53 3,120.30
502,261.73
124,540.85 107,432.96 28,732.37 70,175.n 404,594.96
413,082.48 193,322.97 257,732.35
359,152.88 170,469.63 156,317.90 72,019.76

166,527.24
456,357.n
115,415.52 99,108.87 19,269.38 65,689.70 359,640.33
361,828.26 133,317.73 209,761.04
359,152.88 33,671.82
63,692.20

4,263.47
2,529.29 636.23 488.52 82.62 403.56 740.19
1,940.80 3,491.07
1,975.22

9,095.82 3,120.30
29,437.37
8,489.10 6,609.57 9,462.99 2,517.45 30,943.07
40,388.03 56,4n.44 40,537.24
131,961.81 156,317.90
6,352.34

TOTAL INSTITUTIONAL SUPPORT

2,872,532.27

170,311.17

3,042,843.44

2,443,432.74

16,550.97

531,710.43

Equipment
5,612.00 3,n2.00 1,168.00 9,022.00 2,345.00 5,212.00 2,265.00
29,396.00
13,937.30 1,226.00 1,886.00
13,608.00 10,126.00
1,587.00 3,943.00 4,836.00
51,149.30

AUGUSTA COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) OPERATION & MAINTENANCE OF PLANT

Physical Plant Administration Building & Equipment Maintenance Custodial Services Utilities Landscaping & Grounds Maintenance

332,390.96 988,962.49 592,600.07 620,006.71 352,199.98

Restricted

Total
332,390.96 988,962.49 592,600.07 620,006.71 352,199.98

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

247,629.00 490,105.08 527,385.73
207,701.98

1,394.34 889.15 134.89
359.81

64,133.62 479,907.26
65,079.45 620,006.71 139,557.19

TOTAL OPERATION & MAINTENANCE OF PLANT

2,886,160.21

0.00

2,886,160.21

1,472,821.79

2,n8.19

1,368,684.23

SCHOLARSHIPS AND FELLOWSHIPS Scholarships Scholarships-Federal Scholarships-Private Scholarships-State Fee Waivers

1,740,366.20

2,181,951.38 375,678.44

2,181,951.38 375,678.44
1,740,366.20

2,181,951.38 375,678.44
1,740,366.20

~

U; TOTAL SCHOLARSHIPS AND FELLOWSHIP

1,740,366.20

2,557,629.82

4,297,996.02

0.00

0.00

4,297,996.02

TOTAL EDUCATIONAL AND GENERAL EXPENDITURE 24,907,332.60
--'--"";""'--

3,675,193.48

28,582,526.08

19,424,023.64

184,157.39

7,855,2n.53

Equipment 19,234.00 18,061.00 4,581.00 41,876.00
0.00 1,119,067.52

AUXILIARY ENTERPRISES EXPENDITURES FOOD SERVICES Cafeteria
TOTAL FOOD SERVICES
STORES AND SHOPS Bookstore
TOTAL STORES AND SHOPS
OTHER SERVICE UNITS Student Transportation Copy Center Parking Operations Vending Operations-Contracted
~
en TOTAL OTHER SERVICE UNITS
TOTAL AUXILIARY ENTERPRISES EXPENDITURES
TOTAL CURRENT FUND EXPENDITURES

n r\,-, _ _ ,-, I

. . . . L . _....,~~L.

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30. 1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Service8

OBJECT CLASSIFICATION

Operating

Supplie8&

Travel

Expen888

306.680.59 306.680.59
1,472.386.21 1,472.386.21
35,574.00 38,246.00 19,406.69 10.287.75 103.514.44 1.882,581.24 26,789.913.84

306.680.59 306,680.59

149,088.93 149.088.93

1,472,386.21 1,472,386.21

173.930.12 173,930.12

3.675.193.48

35.574.00 38,246.00 19,406.69 10.287.75
103.514.44
1.882.581.24
30.465.107.32

8.935.14 14,444.94 6.3n.20
29,757.28
352.n6.33
19,n6.799.97

8.86 8.86 2.568.54 2,568.54
2.5n.40 186,734.79

157.582.80 157,582.80
1,295,887.55 1.295,887.55
35,574.00 29,310.86
4.961.75 3.910.55 73.757.16 1.527.227.51 9,382,505.04

Equipment 1,119,067.52

REVENUE Student Fee8 Fees-Student Activitie8 Other Source8 Fee8 - Child Care Service8 Ticket Sale8 Ad Sale8 - Bellringer Interest Income Gift8 Commi811ion-Sale8 Tax Graduation Other
TOTAL REVENUE
EXPENDITURES Social and Entertainment Activitie8 Augusta College MU8ic Ensemble Augusta College Choir Augusta College Drama Clark Hill Recreation Area Lyceum Serie8 Student Union Programming Game Room Student Government Student Government Student Publication8 Bellringer White CoIumn8 Sand HilI8 Literary Magazine Phoenix Other Augusta College Rowing Club Hourly Child Care Service Film Service AC Table Tenni8 A8sociation Graduation Honor8 Convocation Identification Card8 Student Activitie8 Grant8 Orientation Student Administration Intramural8 Opera Work8hop Student Union Special Service8 Sail Leader8hip Program Leader8hip Development Homecomming AC Explosion
TOTAL EXPENDITURES
Exce88 Revenue Over Expenditure8
Beginning Fund Balance, Adjusted Adjustment8 - Prior Year
ENDING FUND BALANCE

AUGUSTA COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES YEAR ENDED JUNE 30,1994

$42,155.93 28,748.76 2,597.70 3,400.52 550.00 56.76 14,050.00 206.57
8,505.80 1,748.58 15,888.83 2,181.29 40,621.56 46,002.98 10,182.98
14,599.71
18,082.64 13,964.95
4,034.52 29,923.95
10,178.05 71,811.53
9,411.16 6,256.54 15,818.93 2,780.09 5,770.21 .15,392.90 2,973.00 97,362.34 5,375.72 7,467.05 5,550.70 1,021.45 4,480.64 8,594.21 2,159.26

$438,135.87 91,766.24
125,132.02 14,599.71 66,006.06
272,403.78

$529,902.11
478,141.57 51,760.54
119,689.04 757.65
$172,207.23

417

AUGUSTA COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1994

FUND BALANCE JULY 1,1993

FEDERAL FUNDS Pell Grants Program Supplemental Educational Opportunity Grant College Work Study Program SBDC Minority Outreach SBDC Regular Grant Georgia Plan Job Location & Dev Program Small Business Inst Grant Beg Bal GED Program for Youth FY93 GED Program for Youth FY94 Georgia Humanitarian Center-Christopher Columb Naval Research-Radiation Peach Corp Program

$0.00
53.942.40 316.33
1,804.30
(5,271.90) 208.94
(25,711.30)

TOTAL FEDERAL FUNDS

25,288.n

STATE FUNDS Teacher Ed Certification Hope Program *1 Hope Program *2 Hope Program GED

TOTAL STATE FUNDS

0.00

LOCAL FUNDS CWSP/Off Campus Matching

(2,647.49)

TOTAL LOCAL FUNDS

(2,647.49)

PRIVATE FUNDS Harpsicord Fund/Fine Arts Sandhills Writers Conference/CE Eminent Scholars Chair/Fa Callaway Foundation/History Communications Program St. Joseph Hospital Nursing Maxwell ChairlBus Administration Small Business InstitutelBu s Adm Cooke Mem FundlBiology Diagnostic Center Major Gift/Cont Education Major Gift/Rne Arts Radio Station/Fine Arts Act Cree Walker/Education Pamplin Foundation/Library Cree Walker/Communications Garvin Fund/Library Gulley Chair Finance/SOBA Center for Humanities/FA Lions Club/Handicap Program Veterans Tutorial Assistance Mccrary AwardlDean Arts & Sciences Institute of Aging/Sociology Cree-Walker/Acct Econ. Fin Helene Fund Health Trust Athletic Association/Phy Ed Augusta Newman Tennis Ctr

574.00 (4,612.38)
(63.18) 448.17 633.12 (9,508.53)
3,969.90 3,824.20 2,902.47 1,274.52
500.00 1,249.68
22,765.24 (3,420.00)
114.00
107.21 905.47 (1,598.30) 205.53 552.50
202.13
(128.50)

ADDITIONS
$2.072,126.58 111,859.44 151,858.40
6,406.22
18,200.00 1,500.00 5,335.88
45,182.96
38,084.54 3,292.00
2,453,846.02
3,000.00 189,284.96
72,042.40 9.460.50
273,787.86
14,037.61
14.037.61
185.00 16,288.38 56,433.03
3,435.00
29,763.87 9,999.96
48.88 3,941.04
5,927.96 19,999.92
1,893.95 30,531.92
2,863.48
2,nO.00
19,999.92
341,344.50 26,659.78

418

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30. 1994

$2,072,126.58 106,532.80 142,365.84
6,341.27 460.98
18,200.00 1,500.00 63.98
63,169.26
23,853.38 1,992.00
2,436,606.09

$0.00 5,326.64 9,492.56

$0.00
53,942.40 381.28
1,343.32

14,819.20

(17,986.30) 208.94
(11,480.14) 1,300.00
27,709.50

3,000.00 187,325.26
72,305.40 9,460.50
272,091.16

1,959.70 (263.00)

0.00

1,696.70

13,952.06 13,952.06

(2,561.94)

0.00

(2,561.94)

11,611.00 58,423.03
422.00 30,382.92
9,999.96 3,860.94
3,560.14
7,524.68 19,999.92
1,757.13 27,111.92
2,863.48
2,680.00
514.48 19,999.92
20.24 343,152.64
26,531.28

759.00 65.00
(2,053.18) 3,883.17
211.12 (10,127.58)
108.96 3,873.08 3,283.37 1,274.52
500.00 ~! (347.04)
22,902.06
114.00
107.21 905.47 (1,508.30) 205.53
38.02 0.00
181.89 (1,808.14)

PRIVATE FUNDS (Continued) Augusta College Foundation Drawdy Memorial Development Faculty Research Athletic Assoc/Handicapped Ser Flaherty Assistant Plan for Change Grant Spain Program Jewish ChatauqualHistory Augusta College Alumni Association Faculty Development Nursing Research Corporation-ehem Bell South Grant AC Fnd/Fac-Bell South Presidential Inauguration Alumni House Renovation AC Fnd/Lottery Matching Faculty Research Hilda Evans Pierce Scholarships Leroy Memorial Frances Gunn Nursing Music Faculty Mulcay Memorial Janis Bargeron Memorial Mary's Byrd Award Scarborough-Royer Mem St Mark Music Scholarship Joseph B. Cummings Clay M. Skelton Senken Memorial Clark Cordle Memorial John C. Bell Memorial Louise Mccollum Mem Dorothy M. Buttolph Fund Jessye Norman Voice William T. Maxwell Harvey Duncan L P Whitehead OTlvey A C Faculty Scholars Katherine Pamplin Employee Incentive Program Patricia S. Lesher Townsend Memorial Robert H. Gould Stewart Wiggins CSRA Big Band W.Bruce Mccollum Oliver K. Mixon Mem John T. Chancellor Memorial Elise Solomon Hirsh Frank M. Green Mary & Jack Craven Bindler Music-Strings L.D.Love Creative Writ.

AUGUSTA COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

ADDITIONS

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1994

(1,912.00)
1,593.88 0.40
8,003.24 75,020.22
17,221.05
2,057.93

5,736.00 141.78
1,418.28
1,685.25
143,777.31
8,722.98

(680.80)
8,488.55 227.00 988.00 135.50
1,240.25
2,283.15 500.00 3.97 384.00 (199.00)
1,108.50 (43.50)
(485.50) (2,315.50)
898.70 (400.00)
111.00
100.00 223.00 200.00

11,118.94 99,550.00 114,185.41
9,907.32 805.00
740.00 580.00 481.00 1,154.00 303.50 1,034.00 300.00 2,400.00 999.33 588.00 (1,718.15) 1,000.00
1,429.00
300.00 3,000.00
888.00 25,287.00
425.n 6,192.73 4,439.00 12,518.00
500.00 1,100.00
628.00 219.00 400.00 1,308.00 2,3n.00
635.00 3,127.00 1,600.00
2n.00

419

3,824.00 468.78 735.00
1,723.50 8,172.51 71,598.93
999.99 12,042.68
10,878.40 25,023.32
5,755.93 11,118.94
100,419.05 22,857.90 578.00
740.00 560.00
1,154.00 530.50
1,888.00 300.00
2,400.00 999.33 588.00 565.00
1,000.00
1,429.00
300.00 3,000.00
883.00 24,991.50
3,722.28 5,584.00 4,439.00 13,482.50
500.00 1,100.00
628.00
1,308.00 1,597.00
635.00 3,127.00 1,600.00
500.00

(327.00) 2,275.14
0.40 (38.25) 1,830.73 147,198.80 (999.99) 13,901.35
2,057.93 (10,878.40) (25,023.32)
(5,755.93)
99,550.00 13,788.38 (13,431.18)
27.00
8,927.55
334.00 135.50 1,240.25
500.00
3.97 384.00
8.00 1,384.00 (3,340.01)
143.23
(3,280.00)
917.70
780.00 111.00
100.00
200.00

AUGUSTA COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

PRIVATE FUNDS (Continued) John Smith Memorial Boyd Scholarship in Music Samatha D. Wich Richard T. Mixon Louise White Memorial Sjoverg Nursing J Gray Dinwiddie AC Leadership ST Paul Music J Clay Flanders Nick Evans Communications
TOTAL PRIVATE FUNDS
ENDOWMENT FUNDS Joe M. Robertson Fund Maxwell Memorial Fund Mixon Memorial Fund Shingleton Fund Williams Memorial Fund Frickey Fund
TOTAL ENDOWMENT FUNDS
TOTAL RESTRICTED FUND5-CASH BASIS

FUND BALANCE JULY 1,1993
(500.00) 1.500.00
(1,200.00)
133,205.49
333.44 4,785.87
614.20 (56.13) (45.23) 261.94 5,894.09 161.740.86

AMOUNTS EXPENDED BUT NOT REIMBURSED TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$225,572.18

ADDITIONS
722.00 4.337.70
500.00
1,170.00 1,998.99
600.00 9,963.76 1,200.00
767.00 1,250.00
1.065,872.47
706.08 8,250.00
860.85 284.59 100.23
10,201.75
3.817.745.71
115,252.62
$3.932.998.33

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30,1994

722.00 4.337.70
1.333.00 1,170.00 1,998.99
600.00 11,263.76
767.00
945,692.17

167.00

0.00

(1,300.00)
1.250.00 253,385.79

400.00 5,200.00
467.00 500.00 285.00
6.852.00 3,675.193.48
$3,675,193.48

(271.54) (230.00) (501.54) 14,317.66
$14,317.66

639.52 7,835.87 1.008.05
261.94 0.00
9,745.38
289.975.43
115,252.62
$405.228.05

420

AUGUSTA COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30,1994

BEGINNING FUND BALANCE Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Gifts and Grants Federal Private Interest Income Federal Loans Private Loans Gain on Investments Late Repayment Fees - Perkins
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments - Perkins Administrative Allowance - Perkins Loan Collection Costs Perkins Nursing Loans Assigned to U.S. Govt
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $645,035.25

ENDOWMENT FUNDS
$197,476.95

645,035.25

197,476.95

TOTAL
$842,512.20 0.00
842,512.20

29,676.00
13,718.24 862.73
1,954.50 46,211.47
6,761.84 6,996.89 4,294.63
9.00 12,403.87 30,466.23
0.00 $660,780.49

2,000.08 4,141.92 6,142.00
0.00 (501.54) (501.54) $203,117.41

29,676.00 2,000.08
13,718.24 862.73
4,141.92 1,954.50
52,353.47
6,761.84 6,996.89
4,294.63 9.00
12,403.87
30,466.23
0.00 (501.54)
(501.54)
$863,897.90

421

LOAN FUNDS Federal Perkins Loan Program Nursing Student Loans Private SGA Kiwanis Loan Fund CSRA Veterans Loan Fund Augusta Free School Loan Fund Other
TOTAL LOAN FUNDS
ENDOWMENT FUNDS Restricted As To Income Robertson Fund Maxwell Fund Mixon Fund Williams Fund Frickey Fund Shingleton (Shivers) Fund OK Mixon Fund Goldberg Fund
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

AUGUSTA COLLEGE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30,1994

FUND BALANCE JULY1,l993

ADDITIONS

DEDUCTIONS

ADJUSTMENTS & TRANSFERS

FUND BALANCE JUNE30, 1994

$564.744.62 0.47
58,492.66 2.330.50 17,515.00 1.952.00
645,035.25

$43.394.24 2,395.23 422.00
46.211.47

$30,457.23 9.00
30,466.23

$0.00

$5n,681.63 (8.53)
60.887.89 2.330.50
17,937.00 1.952.00
660.780.49

12.318.59 146.297.43
17,683.87 8,018.40 4,242.96 8,915.78 (0.08) 0.00
197,476.95
$842,512.20

4.141.92
0.08 2,000.00 6.142.00 $52,353.47

0.00 $30.466.23

(230.00) (271.54)
(501.54) ($501.54)

12,318.59 150,439.35
17.683.87 7,788.40 4,242.96 8,644.24 0.00 2,000.00
203,117.41
$863.897.90

422

AUGUSTA COLLEGE

SUMMARY OF PUBLIC TRUST FUND INVESTMENTS Year Ended June 30,1994

ENDOWMENT FUNDS Short Term Investments Common Stocks Bonds and Notes
TOTAL INVESTMENTS - ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUND INVESTMENTS

BOOK VALUE
$26,453.84 71,591.87 58,762.50
156,808.21
$156,808.21

MARKET VALUE
$26,453.84 100,489.94 62,475.00 189,418.78
$189,418.78

SHORT TERM INVESTMENTS Short Term Investments
TOTAL SHORT TERM INVESTMENTS
COMMON STOCKS ADTLTD ADTLTD ADR American Cynamid American Express Amoco Corporation Bell South Corporation Delaware Power & Light Eastman Chemical Company Eastman Kodak General Electric Company General Mis, Inc. Lehman Bros. Holdings Mcdonald's Corporation Menck & Company Philip Morris Companies Texas Utilities Company
TOTAL COMMON STOCKS
BONDS AND NOTES -Bonds Held in Trust United States Treasury Notes United States Treasury Notes
TOTAL

DETAIL OF INVESTMENTS Year Ended June 30,1994
ENDOWMENT FUNDS

BOOK VALUE

MARKET VALUE

$26,453.84 $26,453.84

$26,453.84 $26,453.84

NUMBER OF SHARES
36 218 100 100 200 150 500
25 100 400 100
20 400 150 150 200
2,849

BOOK VALUE
$49.50 6,254.35 6,595.50 3,720.50 1,627.83 2,923.53 7,341.67 1,029.10 4,116.40 5,257.50 6,283.00
436.99 6,316.00 4,943.25 7,230.75 7,466.00
$71,591.87

MARKET VALUE
$1.44 2,207.25 5,600.00 2,575.00 11,375.00 9,262.50 9,062.50 1,193.75 4,812.50 18,650.00 5,462.50
300.00 11,550.00
4,462.50 7,725.00 6,250.00
$100,489.94

RATE OF DATE OF INTEREST MATURITY

BOOK VALUE

MARKET VALUE

8.000 oAl 7.875%

05/15/01 11/15/99

423

$29,662.50 29,100.00
$58,762.50

$31,321.80 31,153.20
$62,475.00

AUGUSTA COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

REVENUE/ADDITIONS State Appropriations - Lottery Funds Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURESIDEDUCTIONS Buildings Academic Building Auxiliary BUildings Total Buildings
Improvements Other Than Buildings Parking Lots Sports Complex
Total Improvements Other Than Buildings
Equipment Auxiliary - Other Computer Services Satellite Dish Institutional Support Equipment Total Equipment
Expenditures Not To Be Capitalized Equipment Supplies Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURESIDEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Reserve for Renewals and Replacements
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of SUrplUS - Prior Year To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted
$13,000.00 32,010.26 45,010.26

UNEXPENDED Restricted $0.00
0.00

1,797.00 1,797.00
13,335.00 14,791.31 28,126.31
9,410.45 11,370.00 8,174.00
1,724.00 30,678.45
4,099.18 6,086.39 10,185.57 70,787.33
29,388.40 29,388.40
3,643.48 (335.15)
(3,643.48)
3,276.18 0.00
$3,276.18

0.00 0.00
0.00 0.00 0.00
0.00
0.00 0.00 $0.00

Total
$13,000.00 32,010.26 45,010.26

RENEWALS AND REPLACEMENTS
$0.00
0.00

0.00 1,797.00 1,797.00
13,335.00 14,791.31 28,126.31
9,410.45 11,370.00
8,174.00 1,724.00 30,678.45
4,099.18 6,086.39 10,185.57
70,787.33
0.00 29,388.40
29,388.40
3,643.48 (335.15)
(3,643.48)
3,276.18 0.00
$3,276.18

0.00
0.00
0.00 1,673.00 1,800.00 3,473.00 3,473.00
80,940.90 80,940.9C 4n,375.0e
554,842.96 $554,842.96

424

AUGUSTA COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30,1994

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT. ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Expended from Ga. State Financing & Investment Commission Expended from Unexpended Plant Funds Gifts Adjustments in Inventory Surplus Property
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Adjustments to Inventory Counts
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$38,449.589.33 (218.88)

$38.449,370.65

$659,729.48 304.591.78

984,321.22 442,848.04
80.801.78 183,308.83
8.432.41 8.857.00
399,049.26 2,443.61

1.848,185.06
401,492.87 39,694.042.84
0.00 $39.894,042.84

425

AUGUSTA COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

YEAR ACQUIRED
LAND MainCampu8 McDowell Katherine Forest hill. Golf Course - 230.122 acre8

TOTAL LAND

BUILDINGS ZA-l Bellewe Hall AB-7 Weight Lifting Building AB-l Payne Hall 2C-3 Storage Shed (Studio B) AC-4 & 5 Language & Literature Lab
ZC~Chateau
20-1 Benet House ZO-2 Rain8 Hall ZQ-l Fanning Hall ZY-3 Baseball Storage Shed ZV-7 Greenhouse 98 Guardhouse 99 Physical Plant Administration 101-2 Hardy Hall 103-4 Science Building 1O~ Markert Hall 107-8 Butler Hall 111-12 Skinner Hall 115 Polio Found Building 117 PSY. Clinic (Firehouse) 118 Public Safety (Gatehouse) 119 P8ychology Lab 201 Warehouse 202 Warehouse 203 Warehouse 204 Warehouse Water Tank Pump House 2423 McDowell Street Clark Hill Lodge Fine Art8 Building Phy8ical Education Building 113-4 Activitie8 Center Boykin-Wright Hall Fuel Oil Shed Reese Library Galloway Hall 2339 McDowell Street (Maxwell) Forest HiII8 Golf Club House Maintenance Building Water Pump Station Lavatory Building Practice Range Gymnasium

1816 1942 1826 1941 1847 1880 1826 1826 1826 1940 1890 1941 1941 1941 1941 1941 1941 1941 1942 1942 1941 1942 1941 1941 1"41 1941 1900 1925 1970 1968 1966 1968 1890 1941 1975 1977 1988 1978 1978 1978 1978 1978 1988

TOTAL BUILDINGS

INVESTMENT JULY1,1993
651,187.00 42,471.79
203,342.70 1,150,610.00
2,047,611.49
37,088.43 1.600.00
210,040.07 4,800.00
104,113.94 27.938.30 235.861.08 194,187.65 365,411.15
1,620.00 1.638.00 6,552.00 39,606.00 1.762,458.60 748,321.69 530,254.11 781,506.73 893,"24.93 40,590.00 6,510.00 8,710.00 11,407.00 44,103.00 36,783.00 36,783.00 45,531.12 142,824.87 17,067.84 35,394.56 1.661.866.34 1,037,176.47 1,185,237.23 66,627.45
38.00 2,390,163.30 1,231.958.85
52,000.00 851.167.82 137,084.00
6,745.00 4,140.00 11.950.50 8,999,634.34
24,008,416.37

ADDITIONS

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

INVESTMENT JUNE 30,1994

$0.00

$0.00

$0.00

$651,187.00 42,471.79
203,342.70 1,150,610.00
2,047.611.49

13.830.00 19,988.03
6,155.00
78.00
15,679.68 43,100.99
4,319.00 186,853.93
57,466.00

37,088.43 1,600.00
210.040.07 18,630.00
124,101.97 27.938.30
235.861.08 194,187.65 365,411.15
1,620.00 1,638.00 6,552.00 39,606.00 1,762,458.60 748,321.69 536,409.11 781.506.73 893,924.93 40,590.00 6,510.00 8,788.00 11,407.00 44,103.00 36,783.00 36,783.00 45,531.12 142,824.87 17,067.84 35,394.56 1,677,546.02 1,080,277.46 1.189,556.23 66,627.45
38.00 2,577,017.23 1,289,424.85
52,000.00 851,167.82 137,084.00
6,745.00 4,140.00 11.950.50 8,999,634.34

347,470.63

0.00

0.00

24,355.887.00

426

AUGUSTA COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

YEAR ACQUIRED
IMPROVEMENTS OTHER THAN BUILDINGS Landscaping Electrical Distribution System Campus Fencing Campus Signs Paving Athletic Complex Water Line Cooling Tower-compres80r Power Line Irrigation System-Golf Course Cart Path/Land Improvements - Golf Course BleacherslBaseball Field Energy Management System Bus Shelter Practice Range - Golf Course DamlWater Basis - Golf Course Athletic Field Steam Lines Campus Lighting Katherine Street Parking Lot Electric Sign Stovall Street Parking Lot Rain Sheds - Golf course American Carillon Handicapped AccelS High Voltage Wiring Underground Conduit Widen Pickens Road Tennis Court Parking Lot

INVESTMENT JULY 1, 1993
155,302.88 305,683.87
10,184.74 12,242.90 66,703.07 85,991.98 26,720.40
1,900.00 3,456.55 228,033.23 189,358.23 17,872.01 438,992.n 1,707.01 54,430.57 35,472.19 42,100.90 14,800.00 27.337.97 72,962.28 30,566.60 34,874.00 4,000.00 43,552.51 2,660.00 37,545.46 17,060.12
57,043.36

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

2,018,555.60

LIBRARY COLLECTIONS General Acquisitions Donations

3,696,362.68 1,278,621.98

TOTAL LIBRARY COLLECTIONS

4,974,984.66

EQUIPMENT Administrative Offices Physical Plant Library Auxiliary enterprises College Activities Center Clark Hill Lodge Golf Course Golf Club House Practice Range Administrative/Academic Support Skinner Hall Public Safety Fanning Hall Rains Hall Payne Hall Benet House Bellewehall Hardy Hall Warehouse 204

1,166.00 406,557.44 269,855.56
66,331.93 105,218.58
7,208.00 384,187.30
20,537.89 1,891.50
14,640.13 37,646.21 80,998.60 79,097.89 106,254.50 63,512.41 20,573.35 1,502,651.79 110,698.90

ADDITIONS
14,791.31 823.90
37,851.00 37,048.51 21,249.00 13,335.00 125,098.72
304,591.76
304,591.76
4,836.00 44,876.00 53,689.50
5,260.50 6,342.00 32,020.05
3,921.86 18,720.30 16,769.30
5,203.00 11,914.00
5,212.00 4,882.93 186,551.63 3,423.65
427

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

0.00

0.00

0.00
21,789.71 20,712.11
5,635.10

0.00 (218.68)

1,436.00 11,022.98
5,270.10 9,304.53 8,185.00 7,420.00
118,439.35 22,934.91

INVESTMENT JUNE 30,1994
155,302.88 305,683.87
10,184.74 12,242.90 66,703.07 100,783.29 26,720.40
2,723.90 3,456.55 228,033.23 189,358.23 17,872.01 438,992.n 1,707.01 54,430.57 35,472.19 42,100.90 14,800.00 27,337.97 72,962.28 30,566.60 34,874.00 4,000.00 43,552.51 40,511.00 74,593.97 17,060.12 21,249.00 70,378.36
2,143,654.32
4,000,954.44 1,278,621.98
5,279,576.42
6,002.00 429,643.73 302,832.95
71.592.43 105,706.80
7,208.00 416,207.35
20,537.89 1,891.50 0.00
17,125.99 45,343.53 92,497.80 74,996.36 109,983.50 61,304.41 25,456.28 1,570,764.07 91,187.64

AUGUSTA COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

YEAR ACQUIRED
EQUIPMENT (Continued) Administrative/Academic Support (Continued) Boykin-Wright Science Building Alumni House Galloway Hall Markert Hall Instructional Departments Butler Hall Hardy Hall Science Building Markert Hall Skinner Hall Fine Arts Physical Education Galloway Hall Language/Literature lab Old Gymnasium
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

INVESTMENT JULY 1,1993
30,371.38 9,045.14 7,582.19 589.40
27,882.97
237,751.18 219,064.21 546,664.16 303,055.20 101,185.31 152,n8.31 264,103.81
80,072.86 71,412.85 69,674.26
5,400,021.21
$38.449,589.33

ADDITIONS

DEDUCTIONS

ADJUSTMENTS! TRANSFERS

INVESTMENT JUNE 30,1994

8,780.00

1,525.00

11,238.00
133,757.38 106,417.49
75,019.80 39,437.94 11,411.00 10,951.90
1,995.00 25,872.72 42,500.00
869,003.95
$1,646,165.08

8,845.44 52,166.13
2,650.37 30,282.14
1,900.00 6,800.00
67,174.00
401,492.87
$401,492.87

(218.88) ($218.88)

35,828.38 9,045.14 7,582.19 589.40
38,920.97 0.00
384,663.12 273,315.57 619,033.59 312,211.00 110,698.31 158,930.21 266,098.81 105,945.58
46,738.85 69,674.26
5,867,313.61
$39.694,042.84

428

AUGUSTA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS HELD ON DEPOSIT Fully Insured Hospital Resv Campus Based Programs Matching ACCCA Activities Fees Sandhills Writers Conference Augusta Collegium Musicum Health Insurance Reserve Student Health FeelMCG Science Olympiad BCIBS Hospital Res FYQ2 Nursing Pins Disability Insurance Reserve Physical Plant Education Pearce Memorial Fund Supervising Teachers Fees Cheerleader Fund Rising Retiree. Life Insurance Reimbursement Radisson Painting Project Inti Intercultural Studies Program Cont Education Activities Fees 19Q2 Speakers Forum/CE Georgia History Day Augusta College Fall Debate Swim League Faculty Exhibits CSRA Career Day Student Art Association Winter Writers Physical Education Majors Club Swim Team Fund Raisers Career Center Alumni AC Faculty Club Youth Orchestra Wilderness Club Federal Funds DOE Pell Grant DOESEOG DOECWSP DOE Perkins Delta Chi Fraternity AC Sociology Club Opera Workshop Best of Sandhills Oriental Acts/Cul!'1 Club Flag Acitalian Studies Abroad - Beg Bal Athletic Fees
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Augusta Kiwanis Club Augusta Womans Club Army Emergency Relief Scholarship Amer Assoc of Univ Women Arner Bus Womens Assn-eharter Arner Bus Womens Assn - Golf Capital Order of the AHEPA Delta Kappa Gamma

FUND BALANCE JULY 1,1993
$2,824.93 3,416.42 10,238.16 129.89 550.48 (2,n5.09) 675.00 210.34
469,675.84 260.74
13,660.36 1,000.00 100.00 1,8n.39 16.00 1,426.51
39,595.37 (4,414.99)
360.03 173.38 5,130.28 (246.35) 183.49 142.66
33.15 100.00 100.86 554.89 143.66 232.11
18.00
205,548.34 (80,748.14) (170,150.61)
1.00 45.20 1,312.20 100.75 20.00
501,522.25

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

$5,237.00 3,626.00 2,532.00 513.20 2,n5.09 250.00
750,683.49
3,570.00
10,725.26 10,000.00
3,690.00 38,132.22
4,414.99 150.00
1,849.50 246.35
2,496.97 (36.86) 825.00
5,106.50 780.00 500.00

$2,824.93 336.57
7,554.65 2,661.89
844.69
850.00
1,025,582.18
9,919.46 1,000.00
5,120.57 16.00
13,138.98 8,340.27 3,240.00 52,112.06
(64.77) 173.38 879.80
2,695.94
525.00 100.00
4,860.28 450.00

$0.00 8,316.85 6,309.51
218.99
75.00 210.34 194,7n.15 260.74 3,740.90
100.00 326.82
(987.21) 1,659.73
450.00 25,615.53
574.80
6,099.98
(15.48) 105.80 333.15
100.86 801.11 473.66 732.11
18.00

2,141,322.90 80,748.14 170,150.61 29,676.00 166.00
200.00 518.61
500.00 24,520.00 909,270.40

2,064,986.24 111,859.44 170,055.70 29,676.00 86.00 14.00 43.00
211.50 24,420.00 788,259.80

281,885.00 (111,859.44) (170,055.70)
81.00 31.20 1,469.20 619.36 20.00 288.50 100.00 121,010.60

4,205,139.37

4,332,n3.56

373,888.06

(667.00)
429

2,400.00 1,500.00 2,400.00
700.00 1,000.00
813.66 500.00 1,333.00

2,400.00 1,500.00 2,400.00
700.00 1,000.00
813.66 500.00 666.00

AUGUSTA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) William Lester Memorial Delta Kappa Gamma - Beta Lambda Fort Gordon Officer8 Wive8 Club Student Incentive Grant8 Un8ubsidized Stafford Ln GSL - Not State Direct Loan8 Roadway Pkg System Pierce Mem UMC Men'8 Club Scottish Rite Free Masonry Athletic Scholarship8 Church of Good Shepherd - Beg Bal U.S. Dept of Energy College Fund Program Loan Educational Testing Service Parent8 Without Partner8 National Merit Scholar8hip8 Regent8 Scholar8hip8 Georgia Rotary Student PG Hal C Moore Scholarship Fund Michael A Steed Mem Scholarship Voila Avery Sch Fund Veteran8 Adm (PL 815) Ga Div of Rehabilitation Serv SC Vocational Rehabilitation De8ignated Scholar8hip Regent8 Opportunity Schola Pilot Club Eastern Star Prince Hall Former Agent8 NCO Wive8 Club Scholarship Wine & Spirit8 Wholesaler8 Mcduffie & AC Sharing Piu8 Loan8 Personal Donation8-Tuition Personal Donation8 Chick-FiI-A Scholar8hip J B White Literary Competition Alpha Delta Kappa Augusta Alpha Delta Kappa A1pharh Amvet8 Aux Department of Georgia Forty & Eight-Americal Legion Mccollough Scholar8hip Summerville A8sociation WM F Cooper Sch Fund Martinez Merchant8 A8socia GSL-Math Ed & Science Ed Watson-Brown Foundation GSL Clearing Account - Beg Bal Supplemental Loan8 Paul Dougla8 Teacher Sch Ann Brown Memorial Sch Univer8ity H08pital Augusta Free School Scholar8hip Rotary Club of Augusta We8 AC HEOPA Scholar8hip Cle88ia M Herrington Sch- Beg Bai Wal-Mart Foundation Schoi Storyland Theatre Sch

FUND BALANCE JULY 1,1993 (1,402.00)
600.00 (5,104.78) (9,255.12)
(24.25)
(2,250.00) (569.65)
(1,700.00)
250.00 (29,872.20)
(3,8112.89) (1,150.00) 8,171.89
100.00 334.00
(920.00) (868.34) 3,000.00 4,854.95
15.00
(514.00) 1,000.00
(3,807.50) (838.00) 334.00
258.78
881.52 (2,000.32)
430

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1994

28,301.00 500.00 750.00 200.00
95,181.13 566,319.24
3,808.51 250.00
153,599.00 1,560.50
18,035.41 7,080.82 2,000.00
2,000.00 7,200.00 1,518.00 1,000.00
500.00 1,250.00 55,292.18 17,105.71
890.50 4,037.50 10,052.60
200.00 300.00 2,000.00 2,831.00 600.00 1,000.00 41,762.48 350.00 57,537.73 2,000.00 2,000.00 1,200.00 300.00 1,000.00 1,200.00 300.00 2,105.50 1,801.20
3,044.22 3,300.00 86,951.48 9,249.n 3,972.00 1,000.00
378.00 18,974.00
500.00 4,000.00 1,000.00 8,001.00

26,899.00 500.00 750.00
93,198.85 565,910.78
3,784.26 250.00 544.00
155,521.00 1,560.50
17,465.76 7,080.82 2,000.00 250.00 2,000.00 5,115.00 1,518.00 500.00 500.00 1,500.00
76,3n.48 15,873.18
890.50 2,455.50 9,998.00
200.00 300.00 2,000.00 3,187.00 600.00 1,000.00 40,842.46 350.00 55,558.72 5,000.00 5,190.95 1,200.00 300.00 1,000.00 1,200.00 300.00 1,591.50 1,601.20
3,044.22 3,300.00 88,951.48 7,575.59 3,335.00 1,000.00
378.00 18,459.00
500.00
748.00 3,908.50

800.00 (3,122.50) (8,846.66)
(544.00) (4,172.00)
(250.00) 385.00 500.00
(50,757.52) (2,460.14) 432.00 8,228.49 100.00 (2.00)
1,110.67 1,684.00
15.00
1,000.00
(2,133.32) (1.00)
334.00 515.00 256.78 4,000.00 1,133.52
92.18

AUGUSTA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) Mcduffie Scholarship and Lo JABEZ Sanford Hardin Governors Scholarship Amy E Sisler Scholarship Kroger Scholarship Howard Creel Scholarship Metro Adult Uteracy Scholarship Deborah L. Bailey Scholarship Citizens' Scholarship Florida Gov Council
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS
PAYROLL OPERATIONS Payroll Deductions Undesignated Charity Bonds Faculty Scholarships F I C A - Employee Group Insurance/Health Group Insurance/Life Federal Income Tax Withholdings State Income Tax Withholdings Teachers Retirement-Employee Georgia Defined Contribution Plan Disability Insurance Court Orders Athletic Association Augusta College Foundation F I C A - Medicare Credit Union Tax Sheltered Annuities Lincoln Life Insurance Variable Life Insurance Jefferson Life Insurance TIAACref Metropolitan Ufe Insurance Travelers Ufe Insurance Horace Mann Life Insurance Prudential Life Insurance USAA Life Insurance Southwestern Life Insurance Group InsurancelDental Health (HMO) ORP1-Tiaa - Employee ORP2-Valic - Employee Employer Liability Group Insurance/Health Group Insurance/Life Teachers Retirement F I C A - Employer Health (HMO) F I C A - Medicare ORP1-Tiaa - Employer ORP2-Valic - Employer
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS - PRIVATE TRUST

FUND BALANCE JULY 1,1993 (2.00) (1,541.00) 401.00
(200.00)
(47,979.71)

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1994

3,332.00 3,000.00 13,690.00 2,350.00 1,335.50 1,461.00 2,000.00
800.00 4,200.00 1,232.67
1,276,936.25

3,330.00 3,000.00 12,149.00 2,751.00 1,335.50 1,420.87 2,000.00
400.00 4,200.00 1,232.67
1,282,438.91

40.13 200.00
(53,482.37)

(537.96) 285.00
8,062.84 16.32 (18.74)
2,609.37 186.01
2,846.79 4,555.84
(294.60) 9,889.90
(26.78) 13,882.46
41,456.45 $494,998.99
431

13,358.48 23,740.00
3,848.96 845,206.10 249,108.99
71,454.27 1,618,726.50
582,196.80 628,214.76
44,400.13 15,583.97 19,135.07
2,697.44 7,702.44 213,550.98 264,230.69
23,088.00 310,295.68
10,440.00 15,956.96
900.00 4,200.00 2,400.00 7,800.00 12,000.00
600.00 21,997.81 41,018.79 143,598.49 72,339.27
1,056,584.30 66.189.75
1,438,273.41 845,206.10 164,099.58 213,550.98 95,944.02 48,120.49
9,197,759.21
$14,679,834.83

12,820.52 23,850.00
3,848.96 846,454.79 228,970.82
76,609.13 1,619,933.78
582,196.80 628,237.72
44,355.81 16,725.71 19,045.71
2,697.44 7,702.44 213,850.09 264,205.69
23,088.00 310,295.68
10,440.00 15,956.96
900.00 4,200.00 2,400.00 7,800.00 12,000.00
600.00 23,384.30 42,799.66 143,598.49 72,339.27
986,667.12 70,335.00
1,438,258.65 846,454.75 181,914.96 213,849.n 95,944.02 48,120.49
9,142,852.53
$14,758,065.00

175.00 (1,248.69) 20,138.17 2,907.98 (1,207.28)
(6.64) 25.58 1,467.63 275.37
(299.11) 25.00
1,460.30 2,n4.97
69,622.58 5,744.65 (12.02) (1,248.65) (3,932.92) (298.79)
96,363.13 $416,768.82

TIDS PAGE LEFT BLANK
432

Clayton State College
FINANCIAL REPORT
For the Year Ended June 30, 1994

CLAYTON STATE COLLEGE Morrow, Georgia

Richard A. Skinner
President

Robert H. Koermer
Vice President for Fiscal Affairs

433

CLAYTON STATE BALANCE
Year Ended

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land Buildings Improvements Other Than Buildings Library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted. allocated
Reserves For Inventory For Renewals and Replacements For Subsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted, unallocated (Surplus) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$1,962,084.35
101,051.85
73,3n.18 5,731.00

$352,105.51 18,278.63
138,802.08

($1,009.17) 150,708.41

$2,142.244.38 $953.708.49 1,017,658.55 1,971.367.04

$509,186.22 $9,447.16 55,671.20 65,118.36

$149,699.24 $0.00

67.100.00
84,317.25 3,025.00
16,435.09

138.802.08 305,265.78

149,699.24

170.8n.34 $2,142,244.38

444.067.86 $509.186.22

149,699.24 $149,699.24

TOTAL
$2,313,180.69 0.00
270,038.89 0.00
212,179.26 5,731.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$2,801,129.84
$963.155.65 0.00 0.00 0.00
1,073,329.75 0.00
2,036,485.40
0.00 205,902.08
0.00 389,583.03
3,025.00 0.00
16,435.09 0.00
149,699.24 0.00 0.00 0.00
764,644.44
$2,801,129.84

434

COLLEGE SHEET June 30.1994

LOAN FUNDS

ENDOWMENT FUNDS

$22.960.61 55,333.60

$460.959.00

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

AGENCY FUNDS

$20.148.89 14.981.27

$669,998.16

$0.00

$89.259.28

$78.294.21 $0.00

$460.959.00 $0.00

$35,130.16 $33.056.47

483,726.16 22.544,038.70
3,877.042.13 2,765.561.13 5.369,366.46

$669,998.16 $0.00

$35,039.734.58 $0.00

$89,259.28 $0.00

0.00

0.00

33.056.47

0.00

0.00

89,259.28 89,259.28

9,092.24

69,201.97
78.294.21 $78.294.21

460,959.00
460.959.00 $460,959.00

2,073.69

669.998.16 35,039.734.58

2.073.69 $35.130.16

669.998.16 $669.998.16

35.039,734.58 $35.039,734.58

0.00 $89.259.28

435

CLAYTON STATE
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUN D S RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources

$18,951,822.88 26,891.38

$0.00 1,514,825.90
246.91

$0.00
1,872,481.19 907,540.00 37,987.65 278,635.30 14,673.41
150,708.41

TOTAL REVENUES AND OTHER ADDITIONS

18,978,714.26

1,515,072.81

3,262,025.96

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year
To State Treasury - General Loan Cancellations and Write-Offs Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities
Capitalized Expenditures Non-Capitalized Expenditures Deductions to Plant Properties Other Deductions

18,927,404.38 20,847.12 10,957.65

1,379,473.11 2,282.00

3,017,648.91 11,963.44

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

18,959,209.15

1,381,755.11

3,029,612.35

NET INCREASE IN FUND BALANCES BEFORE TRANSFER

19,505.11

133,317.70

232,413.61

TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers

(420,089.83)

TOTAL TRANSFERS AMONG FUNDS

0.00

(420,089.83)

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

19,505.11

(286,772.13)

232,413.61

ADJUSTMENTs/RECLASSIFICATIONS

(266,881.09)

BEGINNING FUND BALANCE

151,372.23

730,839.99

184,166.72

FUND BALANCES, JUNE 30,1994

$170,877.34

$444,067.86

$149,699.24

TOTAL CURRENT
FUNDS
$18,951,822.88 1,514,825.90 0.00 1,872,481.19 907,540.00 37,987.65 278,635.30 14,673.41 0.00 0.00 0.00 27,138.29 0.00 150,708.41
23,755,813.03
21,945,053.29 1,379,473.11 0.00 0.00 20,847.12 0.00 11,963.44 13,239.65 0.00 0.00 0.00 0.00 0.00
23,370,576.61
385,236.42
0.00 (420,089.83)
(420,089.83)
(34,853.41)
(266,881.09)
1,066,378.94
$764,644.44

436

COLLEGE
IN FUND BALANCES June 30, Hl94

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

$0.00 9,600.00

$0.00

$0.00

124.27 530.91
223.50 878.68

56,578.49

16,683.60

1,671,272.33

0.00

66,178.49

16,683.60

1,671,272.33

776.50

776.50

0.00

102.18

0.00

0,00 102.18
1.00 78,191.03 $78,294.21

0.00 0.00
460,959,00 $460,959.00

4,971.57

422,054.82 2,168.00
429,194.39 (363,015.90)
360,118.02 360,118.02
(2,897.88)
4,971.57 $2,073.69

0.00 16,683.60

46,109.40
46,109.40 1,625,162.93

59,971.81 59,971.81 76,655.41
593,342,75 $669,998.16

0.00 1,625,162.93
(3,757.22) 33,418,328,87 $35,039,734.58

437

CLAYTON STATE COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30,1994

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Endowment Other Sales and Sarvices of Educational Departments Other Sources Total Educational and General Revenues
Sales and services of Hospital
Sales and services of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures
Instruction Research Public service Academic Support Student services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures
Hospital Expenditures
Auxiliary Enterprises Expenditures
Mandatory Transfers
TOTAL EXPENDITURES AND MANDATORY TRANSFERS
OTHER TRANSFERS AND ADDITIONS/DEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury- General Funds
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS
NET INCREASE (DECREASE) IN FUND BALANCES

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

TOTAL CURRENT
FUNDS

$5,816,360.03 11,405,838.00
1,539,611.17 190,013.68
18,951,822.88
18,951,822.88

$310,243.00
1,667.56 3,479.20 315,389.76 1,199,436.14 1,514,825.90

1,774,220.92 896,372.60 16,882.31 318,405.28 11,767.80
3,017,648.91
3,017,648.91

$6,126,603.03 0.00
11,405,838.00 0.00
1,774,220.92 896,372.60 16,882.31 318,405.28
11,767.80 1,667.56
1,539,611.17 193,492.88
22,284,861.55
0.00
1,199,436.14
23,484,297.69

10,015,334.19 285,144.76
2,150,655.88 1,199,510.66 2,876,260.70 2,189,775.19
210,723.00 18,927,404.38
18,927,404.38
15,933.73 (20,847.12)
(4,913.39)
$19,505.11

0.00 1,379,473.11
1,379,473.11 (420,089.83) (2,035.09)
(422,124.92) ($286,772.13)

628,650.27
738,467.01 100,956.88
67,598.35 34,208.98 1,447,767.42 3,017,648.91
3,017,648.91

10,643,984.46 0.00
285,144.76 2,889,122.89 1,300,467.54 2,943,859.05 2,223,984.17 1,658,490.42 21,945,053.29
0.00
1,379,473.11
0.00
23,324,526.40

232,413.61 232,413.61

232,413.61 (420,089.83)
13,898.64
(20,847.12)
(194,624.70)

$232,413.61

($34.853.41)

438

CLAYTON STATE COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30,1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts. Grants, and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury- General Funds Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJUSTMENTs/RECLASSIFICATIONS
BEGINNING FUND BALANCE

$18,656,314.61
24.475.77 18,680,790.38 18,655,626.45
20.847.12 9,410.53
18,685,884.10
0.00 (5,093.72) 91.653.81

$295,508.27
2.415.61 297.923.88 271,7n.93
1,547.12 273,325.05
0.00 24,598.83 59.718.42

AUXILIARY ENTERPRISES
$0.00 1.514,825.90
246.91 1.515,072.81
1,379,473.11
2,282.00 1,381,755.11
(420,089.83) (420,089.83) (286,772.13)
730.839.99

FUND BALANCE, JUNE 30, 1994

$86.560.09

$84,317.25

$444,067.86

TOTAL
$18,951,822.88 1.514,825.90 0.00 0.00 0.00 0.00 0.00 27,138.29 0.00
20,493,787.07
18.927,404.38 1.379,473.11 0.00 0.00 20.847.12 13.239.65 0.00
20,340.964.26
0.00 (420,089.83)
(420.089.83)
(267.267.02)
0.00
882,212.22
$614,945.20

439

CLAYTON STATE COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Non-Resident Tuition Student Activity Fees Fee Waivers State Appropriations State of Georgia - General State of Georgia - Special Initiative State of Georgia - Lottery Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants and Contracts Investment Income Endowment Sales and Services of Educational Departments Library Fines Testing Fees Revenues for Program Support Continuing Education Fees Spivey Hall - Ticket Seles Spivey Hall - Other Quasi - Revenue from Distribution of Cost Cost Transfers - Copy & Media Centers Eliminate Quasi - Revenue Other Sources Administrative Cost Allowance College Work-Study Program Pell Grants Program Supplemental Educ Opportunity Grants Program Group Insurance Continuation Program Veterans Administration Student Activities - Other Other Revenue
Total Educational and General
Auxiliary Enterprises Food Services Sales - Snack Bar (Contracted) Stores and Shops Sales - Bookstore Intercollegiate Athletics Athletics - Fees Athletics - Interest Athletics - Other Other Service Units Fees Vending Operations - Institution Seles - Institution Sales - Contract
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

$5,130,684.03 195,381.80 279,571.20 210,723.00
10,719,883.00 120,955.00 565,000.00
2,126.15 16,491.45
1,339,471.80 173,195.09 8,326.68
47,196.73 (47,196.73)
760.49 7,190.00 2,083.20
218.79 2,980.00 15,937.07 160,844.13
18,951,822.88

$0.00
1,774,220.92 896,372.60 16,882.31 318,405.28 11,767.80
3,017,648.91

$5,130,684.03 195,381.80 279,571.20 210,723.00
10,719,883.00 120,955.00 565,000.00
1,774,220.92 896,372.60 16,882.31 318,405.28
11,767.80
2,126.15 16,491.45
1,339,471.80 173,195.09 8,326.68
47,196.73 (47,196.73)
760.49 7,190.00 2,083.20
218.79 2,980.00 15,937.07 160,844.13
21,969,471.79

29,430.09 1,133,659.91
310,243.00 1,667.56 3,479.20
23,834.55 12,511.59 1,514,825.90
$20,466,648.78
440

0.00 $3,017,648.91

29,430.09 1,133,659.91
310,243.00 1,667.56 3,479.20 0.00
23,834.55 12,511.59 1,514,825.90
$23,484,297.69

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

School of Arts & Sciences

Department of General Studies

Department of Music

Department of Teacher Education

School of Business

Dept of Accounting & Computer I

Department of Management

School of Health Sciences

Dept of Associate Degree Nursing

Dept of Baccalaureate Degree Nursing

Department of Dental Hygiene

~

Quality Improvement Resources

~ Vocational and Technical Instruction

School of Technology

Dept of Aviation Maint Technolo

Department of Technical Studies

Dept Tech Stud-Lottery Funds-Eq

Community Education

Continuing Education-Administration

Continuing Education-Program

Rockdale County Facility

Preparatory and Remedial Instruction

Dept of Developmental Studies

TOTAL INSTRUCTION

PUBLIC SERViCE Community Services Community Services-D S S
Tuition Based Programs Small Business Development Center

TOTAL PUBLIC SERVICE

CLAYTON STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES YEAR ENDED JUNE 30. 1994

FUND CLASSIFICATION UNRESTRICTED RESTRICTED

TOTAL

OBJECT CLASSIFICATION

PERSONAL SERVICES

TRAVEL

OPERATING SUPPLIES &
EXPENSES

$2,966,513.22 436,289.18 268.707.02
501,084.76 586,881.49
1.052,nO.78 367,579.20 214.702.93 32,299.30
520,012.58 529,444.03 472,499.31
95.962.51 1.059,889.10
n,063.99
833.634.79
10.015,334.19

$43,187.95
5,nO.60
10.601.11 40,340.82

$3.009.701.17 436.289.18 274,4n.62
511,685.87 627.222.31
1.052,nO.78 367.579.20 214,702.93 32,299.30

$2,892,n4.05 413.783.85 In.151.12
492,930.79 587.929.60
1,021,164.74 350.601.01 182,856.48

152.992.82 269.078.19
58.296.51
48.382.27 628,650.27

673,005.40 798.522.22 472.499.31
95.962.51 1.118.185.61
n.063.99
882.017.06
10,643.984.46

493.186.24 743,441.92
95.962.51 809,871.21
866,276.63 9.127,930.15

185.703.90 35.001.32 64.439.54
285.144.76

649.786.45 88,680.56
738,467.01

835,490.35 35.001.32
153,120.10
1,023,611.n

508.953.22 117.987.36 626.940.58

$5.513.62 1.511.93 7,072.92 2.114.33 2,411.69 3.217.75 2.283.93 1.349.n
1.176.30 4,715.33
6,385.91
1.623.95 39.3n.43

$110,375.85 20,993.40 40,253.58
16,360.75 33,383.02
28,388.29 14.694.26 30,496.68 17,073.58
83,972.36 38.223.33 n,796.57
301,928.49 n,063.99
14.116.48
905.120.63

2,411.74 1.761.58 4,173.32

315,429.78 35.001.32 23,729.02
374.160.12

EQUIPMENT
$1,037.65 50,000.00
280.00 3.498.00
15.225.72 94,670.50 12.141.64 394,702.74
571,556.25
8,695.61 9,642.14 18.337.75

CLAYTON STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES YEAR ENDED JUNE 30, 1994

FUND CLASSIFICATION UNRESTRICTED RESTRICTED

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

ACADEMIC SUPPORT

LIBRARIES

Ubrary

641,185.10

Museums and Galleries

Spivey Recital Hall

489,570.46

Educational Media Services

Media Services

138,597.76

Academic Computing Support

Computer Services-Academic

359,535.10

Academic Administration

Dean, School of Arts &Sciences

299.93

Dean, School of Business

97,464.10

Dean, School of Health Sciences

85,469.81

~

Dean, School of Technology

~
N

Course and Curriculum Development

Center For Student Assessment

67,485.36 271,048.26

TOTAL ACADEMIC SUPPORT

2,150,655.88

500.00 75,400.28
25,056.60 100,956.88

STUDENT SERVICES Student Services Administration Office of The Dean of Students Social and Cultural Development Office of the Director of Student Activities Counseling and Career Guidance Office Of Counseling &Career Gu Office of Multicultural Affairs Minority Advising Program Office of Job Placement Student Testing Financial Aid Administration Office of Director of Financial Student Activities Student Activity Programs Student Admissions Office of Director of Admissions Student Records Office of Records
TOTAL STUDENT SERVICES

113,836.00
82,988.94
94,905.97 37,568.48
2,076.84 120,795.16
17,113.31
156,597.02
271,7n.93
201,198.90
100,652.11
1,199,510.66

35,843.00 24,659.15
3,526.41 3,569.79 67,598.35

TOTAL
641,685.10 564,970.74 138,597.76 359,535.10
299.93 97,464.10 85,469.81 92,541.96 271,048.26 2,251,612.76
113,836.00 82,988.94
130,748.97 37,568.48
2,076.84 145,454.31
17,113.31 156,597.02 271,7n.93 204,725.31 104,221.90 1,267,109.01

OBJECT CLASSIFICATION

PERSONAL SERVICES

TRAVEL

OPERATING SUPPLIES & EXPENSES

369,427.25 185,799.04 118,523.79 231,419.92
94,897.06 83,428.67 90,928.20 249,708.60 1,424,132.53
100,810.39 n,286.42
122,319.54 36,682.28
1,879.65 138,999.04
6,021.34 145,975.52 10,433.15 196,5n.ll 84,830.95 921,815.39

1,043.33 2,948.04
14.07 476.41
820.67 1,001.91
453.22 215.10 6,972.75

44,713.14
374,009.66
20,059.90
59,440.12
299.93 1,646.37 1,039.23 1,160.54
21,124.56
523,493.45

1,511.41 246.82 743.45 281.72 760.64
117.09 10,401.45
3,ln.25 830.99
18,070.82

11,514.20
5,455.70
7,685.98 604.48 197.19
5,694.63 11,091.97
10,504.41
246,200.33
4,970.95
18,559.96
322,479.80

EQUIPMENT 226,501.38 2,214.00 68,198.65 100.00 297,014.03
4,743.00 4,743.00

CLAYTON STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES YEAR ENDED JUNE 30. 1994

FUND CLASSIFICATION UNRESTRICTED RESTRICTED

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INSTITUTIONAL SUPPORT

Executive Management

Office of The President

364.744.18

search Committee

4.880.46

Office of Vice Pres-Academic Aff

235.208.35

Office of Institutional Research

122.240.01

Fiscal Operations

Office of Vice Pres For Fiscal Affairs

121,205.29

Office of Business services

271,021.34

General Admin & Logistical services

Office of Personnel

95.000.85

Office of Procurement

101,611.27

Office of Public Safety

429,771.37

~

Office of Campus services

~ eN

SACS Visitation

Office of Printing services

258,318.97 12,581.61
126.926.44

Printing Charges To User Depart

(47.196.73)

Administrative Computing Support

Office of Computer Support

245,450.34

Public Relations and Development

Office of Development

35,865.56

Institutional Advancement

175,497.93

Office of Public Information

143,623.48

General Institution

College Work Study Program

4,079.32

College Work Study - Job Location Development

794.54

Staff Benefits-Non Payroll

174,636.12

TOTAL INSTITUTIONAL SUPPORT

2,876,260.70

10.313.46
4,541.83 4,731.02
12,239.03 2,383.64 34,208.98

TOTAL
364.744.18 4.880.46
245,521.81 122.240.01
121,205.29 271.021.34
99,542.68 106,342.29 429,771.37 258.318.97
12,581.61 126,926.44 (47,196.73)
245,450.34
35.865.56 175,497.93 143,623.48
16,318.35 3,178.18
174,636.12
2,910,469.68

OBJECT CLASSIFICATION

PERSONAL SERVICES

TRAVEL

OPERATING SUPPLIES &
EXPENSES

320.011.77
203,557.22 111.839.57
119,328.21 219,647.35
88,703.53 103,069.81 409,357.25 24,852.13
246.95 82.589.83
84,484.89
22,611.39 13.135.80 102,778.10
174,636.12
2,080,849.92

1.103.24 4.83
4.701.16 2.091.66
269.Q1 2,109.65
485.00 184.91 1,262.65
476.41
436.18
56.28
13.180.98

13,573.49 4.875.63
37.263.43 8.308.78
1,608.07 39,439.34
8,360.73 3,087.57 19,151.47 233.466.84 12,334.66 44,336.61 (47,196.73)
59,374.39
13,254.17 162,362.13
40,409.20
16,318.35 3,121.90
673,450.03

EaUIPMENT 30.055.68 9,825.00 1,993.42
101,114.65
142,988.75

CLAYTON STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES YEAR ENDED JUNE 30, 1994

FUND CLASSIFICATION UNRESTRICTED RESTRICTED

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

OPERATION & MAINTENANCE OF PLANT

Physical Plant Administration

Office of Director of Plant Operation

124,072.01

Building Maintenance

Maintenance Operations

Dept of Maintenance-Campus

539,124.63

Maintenance of Aviation Maint Technology

36,372.85

Custodial Services

Housekeeping Operations

Dept of Cleaning Services-Campu

578,544.62

Cleaning Services-Aviation Maintenance

45,186.05

Utilities

Utilities

~

Heat,Light,Power-Campus

~ ~

Heat,Light,Power-Aviation Maint

Landscape and Grounds Maintainance

499,386.96 36,113.47

Department Of Groundskeeping

Dept Of Groundskeeping - Campus

311,750.71

Dept Of Groundskeeping-Aviation

19,223.89

TOTAL OPER & MAINTENANCE OF PLANT

2,189,n5.19

0.00

SCHOLARSHIPS AND FELLOWSHIPS Scholarships Scholarships-Federally Funded Scholarships-State Funded Scholarships-Privately Funded Fellowships Grants - Privately Funded
TOTAL SCHOLARSHIPS AND FELLOWSHIP

210,723.00 210,723.00

1,000,702.93 263,336.80 172,307.69
11,420.00
1,447,767.42

TOTAL EDUCATIONAL & GENERAL EXPENDITURES

18,927,404.38

3,017,648.91

TOTAL
124,072.01
539,124.63 36,372.85
578,544.62 45,186.05
499,386.96 36,113.47
311,750.71 19,223.89
2,189,n5.19
1,000,702.93 474,059.80 172,307.69 11,420.00
1,658,490.42 21,945,053.29

OBJECT CLASSIFICATION

PERSONAL SERVICES

TRAVEL

OPERATING SUPPLIES &
EXPENSES

110,598.52 345,268.62
32,669.96 543,203.05
45,186.05
219,638.24 19,223.89
1,315,788.33
0.00 15,497,456.90

13,473.49

5.88

178,996.13

3,702.89

35,341.57

499,386.96 36,113.47

65,940.47

5.88

832,954.98

0.00 81,781.18

1,000,702.93 474,059.80 172,307.69
11,420.00
1,658,490.42
5,290,149.43

EQUIPMENT 14,854.00
26,172.00 41,026.00
0.00 1,075,665.78

CLAYTON STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES YEAR ENDED JUNE 30, 1994

FUND CLASSIFICATION UNRESTRICTED RESTRICTED

AUXILIARY ENTERPRISES EXPENDITURES FOOD SERVICES
Food Services-Contract

TOTAL FOOD SERVICES

STORES AND SHOPS Bookstore

TOTAL STORES AND SHOPS

OTHER SERVICE UNITS Vending-Institutional Operated Vending-Contract

~

~ U1

TOTAL OTHER SERVICE UNITS

INTERCOLLEGIATE ATHLETICS Intercollegiate Athletics

TOTAL INTERCOLLEGIATE ATHLETICS

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

TOTAL CURRENT FUND EXPENDITURES

25,506.95 25,506.95
1,027,611 .44 1,027,611.44
13,479.96 174.00
13,653.96
312,700.76 312,700.76 1,379,473.11 $20,306,8n.49

0.00
0.00
0.00
0.00 0.00 $3,017,648.91

TOTAL
25,506.95 25,506.95
1,027,611.44 1,027,611.44
13,479.96 174.00
13,653.96
312,700.76 312,700.76 1,379,473.11 $23,324,526.40

OBJECT CLASSIFICATION

PERSONAL SERVICES

TRAVEL

OPERATING SUPPLIES & EXPENSES

15,142.30 15,142.30 113,879.03 113,879.03
0.00 80,838.05 80,838.05 209.859.38 $15,707,316.28

0.08

10,364.57

0.08

10,364.57

364.29 364.29

913,368.12 913,368.12

13,479.96 174.00

0.00

13,653.96

18,n6.21 18,n6.21 19,140.58 $100,921.76

213,086.50 213.086.50 1,150,473.15 $6,440,622.58

EQUIPMENT
0.00 0.00
0.00 0.00 0.00 $1.075,665.78

CLAYTON STATE COLLEGE

SCHEDULE OF OPERATION OF STUDENT ACTIVITIES YEAR ENDED JUNE 30,1994

REVENUE Student Fees
Fees-Student Activities Other Sources Interest Income Miscellaneous Revenue
TOTAL REVENUE
EXPENDITURES SOCIAL AND ENTERTAINMENT ACTIVITIES Spivey Recital Hall Lyceum Programs General Entertainment Clubs And Organizations Student Government Student Government Association Student Publications Student Newspaper - Bent Tree Other General Operations Intramurals
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

$1,667.57 14,269.50

$279,571.20 15,937.07

75,000.00 n,367.85 28,270.46 14,007.61
59,253.98 814.42

194,645.92 11,483.73 5,579.88
60,068.40

$295,508.27
271,7n.93 23,730.34 59,718.42 868.49
$84,317.25

446

REVENUES Student Fees
Fees - Athletics Other Revenue
Ticket Sales Interest Income
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Men's Basketball Soccer Women's Basketball Cheerleading Training
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

CLAYTON STATE COLLEGE
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30,1994

$3,479.20 1,667.56

$310,243.00 5,146.76

70,951.41 121,618.66
18,354.10 90,276.26
3,592.61 7,907.72

$315,389.76
312,700.76 2,689.00
23,852.61 (2,267.60) $24,274.01

447

CLAYTON STATE COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS YEAR ENDED JUNE 30,1994

FEDERAL FUNDS Pell Grant FY94 Supplemental Educ Opp Grant FY94 Pell Grant Prior Year Veterans Education Outreach College Work Study Program CWSP Carryforward JLDP From CWSP JTPA Occupational Skills FY93 JTPA Airline Workers Program FY93 JPTA-Youth Compentency FY93 JTPA Comprehensive Summer Youth JTPA Occupational Skills FY94 JTPA Airline FY 94 JTPA Occupational Skills FY92 JTPA Youth Compentency FY94 Eisenhower-Math/SCience Summer Camp Ga Dept Technical & Adult Education Ga DTAE Carryover JTPA Summer Youth FY94 SB I Award Small Business Development Center FY93 Small Business Development Center FY94
TOTAL FEDERAL FUNDS
STATE FUNDS SSI G FY94 Hope Grant - Degree Program Hope Grant - Certificate Program Hope Grant - GED Hope Grant - Loans Regional Education Services Agency Technical & Adult Education
TOTAL STATE FUNDS
LOCAL FUNDS Rockdale County SChools Tech Prep Clayton
TOTAL LOCAL FUNDS

BALANCE JULY 1,1993

ADDITIONS

DEDUCTIONSITRANSFERS

FOR

For Indirect, Adm

DIRECT

Allow & Transfer

BALANCE JUNE 30, 1994

($3,787.75)
(95,663.45) (36,350.36)
(1,Q46.31) (4,550.90) 11,752.79 (4,572.91)
400.00 (16,891.24) (150,710.13)

$982,212.66 43,747.20 (12,195.98) 1,474.00 12,163.50 891.71 2,383.64 94,243.52 37,075.28 1,090.25 26,247.29
372,354.00 144,137.00 (11,752.79) 33,832.00
53,251.59 6,236.00
64,608.69 20,481.57
1,872,481.13

$971,234.91 41,664.00 (12,195.98)
11,403.07 835.96
2,383.64 (1,419.93)
724.92 43.94
21,696.39 406,922.51 138,110.39
37,046.11 417.70
53,308.26 6,236.00 7,128.47
47,717.45 40,963.11
l,n4,220.92

l,7n.27 (75,258.17)
(73,480.90)

21,402.00 219,332.30
6,456.00 19,498.50
(313.57) 641,l64.n
907,540.00

18,050.00 219,332.30
6,456.00 19,498.50
1,463.70 631,572.10
896,372.60

$7,190.00 2,083.20
1,474.00 760.49 55.75

$0.00
0.00 0.00

400.00 11,963.44

(34,568.51) 6,026.61 (3,214.11) (417.70) (4,629.58) (7,128.47)
(20,481.54) (64,413.30)
3,352.00

(65,665.50) (62,313.50)

10.22 (19,300.00)
(19,289.78)

17,845.15 20,142.50
37,987.65

16,039.81 842.50
16,882.31

1,815.56 1,815.56

448

CLAYTON STATE COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS YEAR ENDED JUNE 30, 1994

PRIVATE FUNDS CSC Foundation Achievement Scholarship CSC Foundation Grant Airport Rotary Scholarship So Regional Medical Center Scholarship Gary D Teal Memorial Scholarship Special Opportunities Scholarship Hinman Dental Soc Ga Dental Educaiton Foundation Inc The Clorox Company Adamson Memorial Scholarship Spivey Music Scholarship Ty Cobb Scholarship Delta Foundation Scholarship Arthur Huie Grant Piano Gallery Foundation Spivey Foundation Delta Airlines Northwest Airlines Kawneer Company Grant Tensar Mgt Inst American Society Quality Control Conklin Chair Southern Bell Fd Coca Cola Fnd Grant CSC Foundation Quality Grant NCR Grant CSC FND BIO TECH Stouffer Concourse Hotel Grant TDK USA Corporation
TOTAL PRIVATE FUNDS
ENDOWMENT FUNDS
John Word West Scholarship R V Hooks Memorial Scholarship Mitchell C Bishop Scholarship J B Pulliam Jr Scholarship
TOTAL ENDOWMENT FUNDS
TOTAL RESTRICTED FUNDS - CASH BASIS
AMOUNTS EXPENDED BUT NOT REIMBURSED
TOTAL RESTRICTED FUNDS - ACCRUAL BASIS

BALANCE JULY 1,1993

ADDITIONS

(2,714.50) (1,933.00)
(2,611.00) 1,236.00
294.84
1,000.00 125.00
(1,894.00) 3.00
4,000.00
1,400.00 120.79
60,693.03 3,009.25 3,859.12 10,000.00 500.00
39,696.75 11,935.63
(307.50) 500.00
16,500.00
145,413.41

53,471.50 2,317.50 1,400.00
21,029.00
1,500.00 1,000.00
500.00 3,000.00 78,606.55
667.00 8,000.00 1,420.00
58,n9.49 1,831.82
10,000.00
750.00 7,862.44 4,000.00 5,000.00 16,500.00 1,000.00
278,635.30

12,187.64 2,420.51
52.40 692.48 15,353.03 (82,714.37)
$184,166.72

4,470.58 254.31 336.61
9,611.91
14,673.41
3,111,317.55
150,708.41
$3,262,025.96

DEDUCTIONSITRANSFERS

FOR

For Indirect, Adm

DIRECT

Allow & Transfer

BALANCE JUNE 30,1994

53,231.50 10,000.00
1,200.00 19,660.00
294.84 1,500.00 1,000.00
3,000.00 n,983.55
670.00 2,000.00 1,420.00
58,900.28
500.00 10,000.00 39,696.75
7,062.56 7,554.94 1,230.86 5,000.00 16,500.00
318,405.28

(2,474.50) (9,615.50)
200.00 (1,242.00) 1,236.00
1,000.00 625.00
(1,271.00)
10,000.00
1,400.00
62,524.85 3,009.25 3,859.12 10,000.00
5,623.07
3,269.14
16,500.00 1,000.00
105,643.43

7,879.30 3,888.50 11,767.80 3,017,648.91
$3,017,648.91

11,963.44 $11,963.44

8,n8.92 2,674.82
389.01 6,415.89
18,258.64
(1,009.17)
150,708.41
$149,699.24

449

CLAYTON STATE COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30,1994

BEGINNING FUND BALANCE AdjustmentslReclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Investment and Interest Income Interest on Investments Interest on Collections Other Student Affairs Loans Late Charges
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments - Perkins Administrative Allowance - Perkins Loan Collection Costs Perkins Nursing
TOTAL DEDUCTIONS
ENDING FUND BALANCE

LOAN FUNDS
$78,191.03 1.00
78,192.03

ENDOWMENT FUNDS $460,959.00
460,959.00

TOTAL
$539,150.03 1.00
539,151.03

124.27 530.91

224.00 (0.50)

878.68

0.00

236.50 540.00
n6.50
$78,294.21

0.00 $460,959.00

124.27 530.91
224.00 (0.50)
878.68
0.00 0.00
236.50 540.00
n6.50
$539,253.21

SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30,1994

LOAN FUNDS Federal Perkins Loan Program Nursing Student Loans Private Student Affairs Loan Fund
TOTAL LOAN FUNDS
ENDOWMENT FUNDS Restricted As To Income John Word West Foundation Funds Mitchell C. Bishop Scholarship Fund R.V. Hooks Scholarship Fund Julius B. Pulliam Jr. Scholarship Fund
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS.

FUND BALANCE JULY 1,1993

ADDITIONS

DEDUCTIONS

ADJUSTMENTS & TRANSFERS

FUND BALANCE JUNE 30,1994

$29,409.12 39,914.67 8,867.24 78,191.03
115,000.00 10,350.00 8,000.00
327,609.00 460,959.00 $539,150.03

$415.81 238.87 224.00 878.68
0.00 $878.68

$236.50 540.00 n6.50
0.00 $n6.50

1.00 1.00
0.00 $1.00

$29,588.43 39,613.54
9,092.24
78,294.21
0.00 115,000.00
10,350.00 8,000.00
327,609.00
460,959.00
$539,253.21

450

CLAYTON STATE COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

REVENUE/ADDITIONS State Appropriations - Lottery Funds Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURESIDEDUCTIONS Buildings
Student Center - Renovation C Bldg - Slab Settlement Total Buildings
Improvements Other Than Buildings CSC Blvd Entrance Sign
Total Improvements Other Than Buildings
Equipment Library Student Center
Total Equipment
Expenditures Not To Be Capitalized Student Center
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURESIDEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Reserve for Renewals and Replacements Fund Balance - Surplus
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year
To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$9,600.00 56,578.49
66,178.49

$0.00 0.00

Total

RENEWALS AND REPLACEMENTS

$9,600.00 56,578.49
66,178.49

$0.00 16,683.60
16,683.60

354,711.n

354,711.n

345.00

345.00

355,056.n

0.00

355,056.n

0.00

54,471.80

54,471.80

54,471.80

0.00

54,471.80

0.00

7,120.00 5,406.25 12,526.25

7,120.00

5,406.25

0.00

12,526.25

2,168.00

2,168.00

2,168.00

0.00

2,168.00

0.00

424,222.82

0.00

424,222.82

0.00

360,118.02 360,118.02
4,971.57
(4,971.57)
2,073.69 0.00
$2,073.69

0.00 0.00
0.00 0.00 $0.00

0.00 360,118.02
360,118.02
4,971.57 0.00 0.00
(4,971.57)
2,073.69 0.00
$2,073.69

59,971.81 59,971.81 593,342.75
669,998.16 $669,998.16

451

CLAYTON STATE COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30,1994

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Equipment from unexpended Plant Funds Equipment Purchased by Ga Dept of Tech and Adult Ed Ubrary Collections Expended from Major Repairs and Rehabilitation Funds Expended from Unexpended Plant Funds
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$33,418,328.87 (3,757.22)

$33,414,571.65

$850,379.40 12,526.25 (6,891.82)
225,286.38

1,081,300.21 180,443.55 409,528.57
46,109.40

1,671,272.33
46,109.40 35,039,734.58
0.00 $35,039,734.58

452

CLAYTON STATE COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

LAND Campus-185 acres Airport Facility - 5.5 acres

YEAR ACQUIRED

INVESTMENT JULY1,1993
$394,001.11 89,725.05

TOTAL LAND

483,728.18

BUILDINGS Administration Building A Round Building B Academic Building C Academic Building G Student Center Building D Physical Education Building E MaintenancelWarehouse F Learning Resources Center L Aviation Maintenance Tech Bldg Vocational Tech Building T Recital Hall Pumphouse Physical Education Addition E Continuing Education Center

1989 1989 1969 1972 1970 1970 1989 1979 1987 1988 1990 1988 1980 1990

340,871.77 469.205.58 1.184.887.77 1,442,321.84 1.898,232.85 583.118.55 353,127.10 2,412,540.50 1,293,940.09 2.128,415.84 4.520.508.89
12,201.83 1,410,983.81 3,980,828.38

TOTAL BUILDINGS

22,008.538.38

IMPROVEMENTS OTHER THAN BUILDINGS Landscaping Gas Distribution System Electrical Distribution System Parking Lots and Roadways Sidewalk lights Sidewalks Malls and Bridges Roadway and Parking Lot Lights Off Campus Directional System Water Distribution System Sewer and Drainage System Dam Improvements Gasoline Storage Tanks and Pumps Fencing Flag Pole Bicycle Racks Entrance Sign Energy Management System Master Campus Plan Irrigation System - Campus Aviation Maintenance Tech Facility Landscaping Parking Lots and Roadways Roof Design Critera Landscape - Recital Hall Campus Development Soccer Field Tennis Courts

108,788.99 25,109.59
457.777.31 521.823.99
27,898.00 54.550.00 105,448.00 90,590.10
517.95 47,885.50 334.938.20 82,558.14
1,183.00 48,788.91
888.78 298.80 5,541.00 59.585.00 9,882.38 89,899.28
40.049.91 42,550.00
2.500.00 2.200.00 1.827.194.30 38,081.97 4.284.49

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

3,828,327.55

ADDITIONS $0.00 0.00

DEDUCTIONS

ADJUSTMENTS! TRANSFERS

$0.00

$0.00

0.00

0.00

INVESTMENT JUNE 30, 1994
$394,001.11 $89,725.05
483.728.18

179.038.55 358,481.77
535.500.32

0.00

340,871.77 489.205.58 1.383,708.32 1,442.321.84 2.254.894.42 583,118.55 353.127.10 2.412.540.50 1,293,940.09 2.128.415.84 4.520,508.89
12,201.83 1.410.983.81 3,980,828.38

0.00

22.544,038.70

54,471.80 54,471.80

(4.972.71) 4,972.71

108,788.99 25,109.59
457.777.31 571,323.08
27.898.00 54,550.00 105.448.00 95,582.81
517.95 47,885.50 334,938.20 82,558.14
1,183.00 48,788.91
888.78 298.80 5,541.00 59,585.00 9,882.38 89,899.28

(3,757.22)

40,049.91 42,550.00
2,500.00 2.200.00 1.823,437.08 38.081.97 4,284.49

0.00

(3.757.22)

3.877,042.13

453

CLAYTON STATE COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

LIBRARY COLLECTIONS General Acquisitions

YEAR ACQUIRED

TOTAL LIBRARY COLLECTIONS

EQUIPMENT Administration Building A Round Building B Academic Building C Academic Building G Student Center Building D Physical Education Building E MaintenancelWarehouBe F Learning Resources Center L Aviation Maintenance Technology Vocational Tech Building T Continuing Education Center Spivey Recital Hall Rockdale Facility

TOTAL EQUIPMENT

TOTAL INVESTMENT IN PLANT

INVESTMENT JULY 1,1993
2,540,274.75
2,540,274.75
957,215.86 8,240.00
245,328.85 235,037.65 401,048.64
74.6a6.55 341,093.20 686.295.96 104,204.44 251,874.72 283,909.74 967,On.28
3,439.14
4.559,462.03
$33,418,328.87

ADDITIONS

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

INVESTMENT JUNE 30, 1994

225,286.38

2,765,561.13

225,286.38

0.00

0.00

2,765,561.13

184,245.10
15,251.40 4,587.65 30.737.07
39,261.00 187.811.13
98,486.50 274.799.39
18,337.75 2,496.84
856.013.83
$1,671,272.33

6,900.00 9,065.50 30.143.90
46.109.40 $46.109.40

0.00 ($3.757.22)

1,141,460.96 1,340.00
260.580.25 239,625.30 422,720.21
74.696.55 380,354.20 843,963.19 202,690.94 526,674.11
969,574.12 3,439.14
5,369.366.46
$35,039,734.58

454

CLAYTON STATE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS - PRIVATE TRUST YEAR ENDED JUNE 30.1994

FUNDS HELD ON DEPOSIT Federal Funds Community Service Activity Fees Continuing Education Agency Acct Leadership Clayton J B FuqualTickets Skidaway Continuing Education Scholarship Basketball Camp Skidaway94 Athletic Housing C E Summer Programs C E Athletics Summerscapes Allen Music Prize Briloff Award Science Olympiad Stu Liab Ins-Allied Stu Dental Hyg Inst Clinical Training Hlth Testing
TOTAL FUNDS HELD ON DEPOSIT
DESIGNATED SCHOLARSHIPS American Business Women American Legion Auxiliary County Line Church Bethlehem Baptist Church Scholarship Bo Tuggle Scholarship Clayton County Rotary Clayton Schools Employees Foundation J W Arnold Scholarship Chick-Fil-A Scholarship Deason Schol E Coweta Band Boost Army Emergency Relief Clayton Co Jr Serv American AS8OCiation of State Troopers Bibb Foundation 8th Street Baptist Church J E Edmonds Scholarship Forest Park Business Women Georgia Foundation Independent College Jr Achievement Upper Midwest GAMA Scholarship Hands On Atlanta Inc Blount Scholarship Georgia District of Kiwanis

FUND BALANCE JULY 1,1993

ADDITIONS

DEDUCTIONS

BALANCE JUNE 30.1994

9,320.36 2.095.26 4,156.39
200.00 130.00 520.82 781.00 200.00 254.00 137.86 106.14
17,901.83
166.26
3.50 500.00
35.17 3.711.88
900.00
8.84

$9n,801.00 6,887.14
10,431.09 9.817.00
1,640.42
210.92 3,434.21 40,654.45 4,231.50 2,449.00 3,675.82
100.00
5,880.00 11,803.40
102.00
1,079.117.95
258.00 1.460.50
708.75 (3.50)
500.00 500.00 2,000.00 402.00 19,000.00 498.50 100.00 700.00 300.00 1,000.00 400.00 200.00 700.00 500.00 2,000.00 220.00 1,398.50 923.50 500.04

$9n,801.00 16,206.50 12.527.35 8.130.13 200.00 1,640.42 130.00 210.92 3,434.21 41,175.27 138.00 1,038.00 4.456.82 200.00 254.00 137.86 5.880.00 12,046.31 102.00
1.085,708.79
424.26 574.50 708.75
1,000.00 45.60
1,186.24 359.17
18.063.49 498.50 100.00 491.44 300.00 483.25 400.00 200.00
1,336.71 210.34
2,000.00 220.00
1,398.50 923.50 500.04 8.84

5,843.26
4,093.50 1.411.00
100.00
(136.77) 11,310.99
886.00
454.40 813.76
78.00 4,648.39
208.56 516.75 263.29 289.66

455

CLAYTON STATE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS - PRIVATE TRUST YEAR ENDED JUNE 30, 1994

DESIGNATED SCHOLARSHIPS (Continued) L & B Group Scholarship Glory Scholarship Fund Grantville Mills Henry Co Retired Teachers Henry County High Scholarship Lithonia Lodge * 84 Jr Achievement-Faribault Int'I Union of Elevator Constructors Kiowa Tribe Of Oklahoma
La Grange College
America's Homecoming Queen Mt Vernon Christian School Morrow Civic Women's Club Melville Corp Scholarship Phi Delta Kappa - Mc Intoh Chapter Professional secretaries International Porex PoFolks R P Mask Schlp Sweeting Scholarship Kroger Regents Scholarship Roadway Scholarship Scholarship Program Administration Stockbridge High School Scholarship Stockbridge Eastern Star Southern Mills Scholarship Fred Smith Scholarship Shoemake Scholarship Social Circle High School sears Scholarship South Fulton Rotary Club Scholarship Soroptimist Inti Schlp Fall Stafford Loans Winter Stafford Loans Summer Stafford Loans Stevens Scholarship Henry General Hospital 95TH House District VFW Post 5448 Stafford Loans Spring Quarter Stockbridge Masonic Lodge *691 Vickie Dean Scholarship TDK Corporation Rosebud Scholarship 100 Black Men of South Metro, Inc West Paces Ferry Hospital Auxiliary
TOTAL DESIGNATED SCHOLARSHIPS

FUND BALANCE JULY 1,1993

ADDITIONS

DEDUCTIONS

BALANCE JUNE 30,1994

1,808.00 34.85
500.00 20.00 40.00
149.13
1,340.20 1,000.00
469.96 16.45 2.84
393.00 809.50
1,032.75
1.36 50.86 907.95 87.40 237.00 14,226.90

500.00
750.00 1,875.00
200.00
502.49 500.00 142.47 500.00
1,000.00 1,000.00
498.50 1,000.00
225.00 1,866.19 4,950.00 25,312.84
500.00 3,027.09 1,000.00
500.00 500.00 1,000.00
500.00 83,040.60 155,666.66
3,316.95 2,200.00
423.00 400.00 500.00 167,101.86 1,000.00 1,000.00 1,000.00 408.10 1,000.00
(6.50)
499,166.54

257.63 500.00
34.85 858.88 1,603.18
20.00 200.00
40.00 149.13 502.49 393.97 142.47 500.00 511.59
783.31 942.00 498.50 500.00
75.00 1,866.19 4,850.00 25,782.80
500.00 2,437.01
79.00 2.84
349.70 500.00 247.62 393.00 809.50 500.00 83,040.60 155,666.66 4,349.70 1,176.15 423.00
500.00 167,103.22
384.50 908.43 1,000.00 955.42 740.21 230.50
494,742.18

1,550.37
391.12 271.82
106.03
828.61 1,000.00
216.69 58.00
500.00 150.00 100.00
606.53 921.00 150.30 752.38
1,023.85 400.00
615.50 142.43 360.63 347.19
18,651.26

456

CLAYTON STATE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS - PRIVATE TRUST YEAR ENDED JUNE 30,1994

PAYROLL OPERATIONS Payroll Deductions Tax Sheltered Annuities Deferred Comp FICA Employee Medicare/FICA Federal Withholding State Withholding Teacher's Retirement ORP1-TIAA ORP2-VALIC Ga Defined Cont Ltd Insurance Group Health HMO - Prucare HMO-Kaiser Group Life DentallnlUrance CSC Foundation State Charltables TSA Vanguard HMO - Georgia Tara Credit Union Savings Bonds Garnishments Court Order Tax Levy Employer Liability FICA Medicare/FICA TRS ORP 1-TIAA ORP2-VALIC Ga Defined Cont Group Health HMO - Prucare HMO-Kaiser HMO - Georgia Group Life
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS - PRIVATE TRUST

FUND BALANCE JULY 1.1993

ADDITIONS

DEDUCTIONS

BALANCE JUNE 30, 1994

(2.15) 323.58 13.713.00
4,783.27 325.20
40.00 199.78 278.50

293.932.30 7.800.00
832,098.82 173,075.42 1,299,989.98 4n.504.72 498,393.87
94,720.17 40,837.32 98,471.59 22,934.72 188,989.13
7,883.94 84.851.14 89.538.28 29,348.10
7,341.20 3,308.58 17.8n.98
800.80 131,428.88
2,320.00 822.49
8.097.50

293,932.30 7,800.00
832,098.82 173,075.42 1,299,989.98 4n.504.72 498,393.87
94,720.17 40.837.32 98,489.44 23,258.28 188,189.43
7,883.94 84.512.33 89,202.53 29,873.30
7,341.20 3,308.58 17.8n.98
800.80 131,428.88
2.310.00 822.25
8,091.50

37,018.00
2.138.50 58,795.84 $90,924.37

832.098.82 173.075.42 1,103.588.94
83,148.92 27,224.78
819,315.18 33,833.89
382,285.17 2.578.03
52.378.45
7.235,084.07
$8.813,348.58

832,098.82 173,075.42 1.103,588.94
83,148.92 27,224.78
819,375.18 33,833.89
382,285.17 2,578.03
52,280.95
7,234.582.88
$8,815.013.85

14,512.70 138.81
5,099.02
50.00 282.50
38,958.00 2,258.00
59.297.03 $89,259.28

457

TIDS PAGE LEFT BLANK
458

Columbus College
FINANCIAL REPORT
For the Year Ended June 30, 1994

Frank D. Brown
President

COLUMBUS COLLEGE Columbus, Georgia
Charles D. Pattillo
Vice President for Business and Finance
459

ASSETS Cash and Short-Term Investments Investments. at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land Buildings Improvements Other Than Buildings Library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted. allocated
Reserves For Inventory For Renewals and Replacements For Subsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted. unallocated (Surplus) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$1,879,980.28
348,310.70
98,198.63 19,042.24

$726,459.91
90,997.82
453,148.81 1,580.00

$357,841.39 174,875.42

$2.345,531.85 $778.690.76 1,300,827.70 2,079,518.46

$1.272,186.54
$17,279.30 27,050.00 65.014.41
109.343.71

$532.716.81 $0.00
0.00

98.000.00
159.557.89 1.993.50
6,462.00

455,000.00
704.919.65 2.923.18

532.716.81

266,013.39 $2.345.531.85

1,162.842.83 $1,272.186.54

532,716.81 $532,716.81

COLUMBUS BALANCE
Year Ended
TOTAL
$2,964,281.58 0.00
614,183.94 0.00
551.347.44 20.622.24
$4.150,435.20
$795,970.06 0.00
27,050.00 0.00
1.365.842.11 0.00
2,188,862.17
0.00 553,000.00
0.00 864,4n.54
4.916.68 0.00
6,462.00 0.00
532.716.81 0.00 0.00 0.00
1,961.573.03 $4,150,435.20

460

COLLEGE
SHEET June 30, 1994

LOAN FUNDS

ENDOWMENT FUNDS

$167,199.84 626,280.81

$786,761.47 74,012.42

Unexpended

PLANT FUNDS Renewals And Replacements

$44,740.54 32.404.59

$273,793.64

Investment In Plant

AGENCY FUNDS

$0.00

$125,153.34

$1,712,232.30 25,352,645.79
2,408,119.98 5,515,297.94 6,470,281.16

$793,480.65 $0.00

$860,773.89 $0.00

0.00

0.00

$77,145.13 $77,138.00
77,138.00

$273,793.64 $42,988.77

$41,458,577.17 $0.00
518,435.20

42,988.77

518,435.20

$125,153.34 $0.00
125,153.34 125,153.34

320,187.29

473,293.36
793,480.65 $793,480.65

860,773.89
860,773.89 $860,773.89

7.13

230,804.87 40,940,141.97

7.13 $77,145.13

230,804.87 $273,793.64

40,940,141.97 $41,458,5n.17

0.00 $125,153.34

461

COLUMBUS
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUN D S RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Gtants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources

$27,208,573.70 9,456.57

TOTAL REVENUES AND OTHER ADDITIONS

27,218,030.27

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year
To State Treasury - General Loan Cancellations and Write-Ofts Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities
Capitalized Expenditures Non-Capitalized Expenditures Deductions to Plant Properties Other Deductions

27,152,764.04 11,013.64

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

27,163,7n.68

NET INCREASE IN FUND BALANCES BEFORE TRANSFER

54,252.59

TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers

(19,513.65)

TOTAL TRANSFERS AMONG FUNDS

(19,513.65)

NET INCREASE (DECREASE) IN FUND BALANCES

34,738.94

ADJUSTMENTs/RECLASSIFICATIONS

BEGINNING FUND BALANCE

231,274.45

FUND BALANCES, JUNE 30,1994

$266,013.39

$0.00 2,700,614.38
1,820.84 2,702,435.22 2,299,781.19
2,299,781.19 402,654.03 (110,003.38) (110,003.38) 292,650.65 870,192.18
$1,162,842.83

$0.00 2,983,404.36
759,4n.84 1,278,027.66
107,529.43
174,875.42 5,303,314.71 4,882,462.04
25,7n.19
11,826.97
4,920,066.20 383,248.51 (10,153.74) . (10,153.74) 373,094.n (186,982.68) 346,604.72
$532,716.81

TOTAL CURRENT
FUNDS
$27,208,573.70 2,700,614.38 0.00 2,983,404.36 759,4n.84 0.00 1,278,027.66 107,529.43 0.00 0.00 0.00 11,2n.41 0.00 174,875.42
35,223,780.20
32,035,226.08 2,299,781.19 25,7n.19 0.00 11,013.64 0.00 11,826.97 0.00 0.00 0.00 0.00 0.00 0.00
34,383,625.07
840,155.13
(10,153.74) (129,517.03)
(139,670.m
700,484.36
(186,982.68)
1,448,071.35
$1,961,573.03

462

COLLEGE
IN FUND BALANCES June 30.1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

6.795.00
2.131.48 50.507.72

6,825.00

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

$0.00 11,300.00

$0.00

$0.00

79,299.13

1,713.00 61.147.20

6,825.00

90,599.13

$0.00

1,920,794.56 1.920,794.56

12,299.00 3,375.16

15.674.16 45,473.04 (11.374.45) (11.374.45) 34,098.59
759.382.06 $793,480.65

0.00 6,825.00 21,528.19 21,528.19 28,353.19
832,420.70 $860.n3.89

1,134.93

107,668.59 2,437.06
111,240.58 (20,641.45)

268,330.66 32.755.39
301,086.05 (301.086.05)

273.227.72
273,227.72 1.647,566.84

19,513.65 19,513.65 (1,127.80)
1,134.93 $7.13

110,003.38 110,003.38 (191,082.67)
421.887.54 . $230.804.87

0.00 1,647.566.84
(3,073.54) 39,814,083.87 $41,458,5n.17

463

COLUMBUS COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30,1994

REVENUE Educational and General ReVenues Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Endowment Other Sales and Services of Educational Departments Other Sources Total Educational and General Revenues
Sales and Services of Hospital
Sales and Services of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures
Instruction Research Public Service Academic Support Student Services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures
Hospital Expenditures
Auxiliary Enterprises Expenditures
Mandatory Transfers
TOTAL EXPENDITURES AND MANDATORY TRANSFERS
OTHER TRANSFERS AND ADDITIONS/DEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

EDUCATIONAL & GENERAL

UNRESTRICTED AUXILIARY
ENTERPRISES

RESTRICTED

TOTAL CURRENT
FUNDS

$10,189,523.99 16,067,964.00
740,580.77 210,504.94 27,208,573.70
27,208,573.70

$653,860.74
4,874.88 75,791.85 734,527.47 1,966,086.91 2,700,614.38

$0.00
2,900,278.44 648,958.56
1,273,650.04 59,575.00
4,882,462.04
4,882,462.04

$10,843,384.73 0.00
16,067,964.00 0.00
2,900,278.44 648,958.56 0.00
1,273,650.04
59,575.00 4,874.88
740,580.77 286,296.79 32,825,563.21
0.00
1,966,086.91
34,791,650.12

13,740,673.36
2,777,325.62 1,564,616.29 2,905,423.37 3,621,038.90 2,543,686.50 27,152,764.04
27,152,764.04
(19,513.65) 9,456.57
(11,013.64) (21,070.72)

0.00 2,299,781.19 2,299,781.19
(110,003.38) 1,820,84
(108,182.54)

1,284,143.74
178,237.31 4,000.00
124,390.14 3,291,690.85 4,882,462.04
10,153.74 4,892,615.78

15,024,817.10 0.00 0.00
2,955,562.93 1,568,616.29 3,029,813.51 3,621,038.90 5,835,377.35 32,035,226.08
0.00
2,299,781.19
10,153.74
34,345,161.01

383,248.51 383,248.51

383,248.51 (129,517.03)
11,277.41
(11,013.64)
253,995.25

NET INCREASE (DECREASE) IN FUND BALANCES

$34,738.94

$292,650.65

$373,094.77

$700,484.36

464

COLUMBUS COLLEGE
OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30,1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private 'Gifts. Grants. and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJ USTM ENTS/RECLASSI FICATION S
BEGINNING FUND BALANCE

$26.785.299.56
5,004.05 26.790.303.61 26.765,471.61
11.013.64 26,776,485.25
0.00 13.818.36 92,473.14

$423.274.14
4,452.52 427,726.66 387.292.43
387,292.43 (19.513.65) (19.513.65) 20.920.58 138,801.31

AUXILIARY ENTERPRISES
$2.700.614.38
1.820.84 2.702,435.22 2.299.781.19
2.299.781.19 (110.003.38) (110.003.38) 292.650.65 870.192.18

FUND BALANCE. JUNE 30.1994

$106.291.50

$159.721.89

$1.162.842.83

TOTAL
$27.208.573.70 2.700.614.38 0.00 0.00 0.00 0.00 0.00 11.277.41 0.00
29.920,465.49
27.152.764.04 2.299.781.19 0.00 0.00 11.013.64 0.00 0.00
29,463.558.87
0.00 (129,517.03)
(129.517.03)
327.389.59
0.00
1,101,466.63
$1,428.856.22

465

COLUMBUS COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30.1994

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Non-Resident Tuition Late Registration Fees Student Activity Fees Fee Waivers Other Student Fees State Appropriations State of Georgia - General State of Georgia - Special Initiative State of Georgia - Lottery Funds Federal Grants and Contracts State Grants and Contracts Private Gifts. Grants and Contracts Investment Income Endowment Sales and Services of Educational Departments Library Fines Check Service Charges Testing Fees Revenues for Program Support Continuing Education Fees Duplicator Sales Other Sources Administrative Cost Allowance College Work-Study Program Perkins Student Loan Program Pell Grants Program Supplemental Educ Opportunity Grants Program Veterans Administration Student Activities - Other Other Revenue
Total Educational and General

UNRESTRICTED

RESTRICTED

TOTAL

$6.838.795.23 342.364.80 18,492.50 369.864.46
2,543.686.50 76.320.50
15.681.584.00 160,955.00 225,425.00
15.035.47 1.528.44
23,666.31 32.853.00 627.709.80 39.787.75
7.274.09 2.313.95 9.030.00 3.980.70 3.115.00 53.409.68 131.381.52
27.208.573.70

$2.900,278.44 648,958.56
1.273.650.04 59.575.00
4.882,462.04

$6.838.795.23 342.364.80 18,492.50 369.864.46
2.543.686.50 76.320.50
15.681.584.00 160.955.00 225,425.00
2.900.278.44 648.958.56
1.273.650.04
59.575.00
15.035.47 1.528.44
23.666.31 32.853.00 627.709.80 39.787.75
7.274.09 2.313.95 9.030.00 3.980.70 3.115.00 53,409.68 131.381.52
32.091.035.74

466

COLUMBUS COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUE (Continued) Auxiliary Enterprises Student Housing Rents - Dormitories Commissions Food Services Sales - Cafeteria Stores and Shops Sales Intercollegiate Athletics Athletics - Fees Athletics - Other Other Service Units Student Health Services Fees Student Transportation Fees Vending Operations - Institution Commissions Parking Operation Fees Fees
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

456,596.86 4,257.46
48,137.82 1,186,511.22
653,860.74 80,577.56
111,589.00 31,808.95 49,780.52 n,494.25 2,700,614.38
$29,909,188.08

$4,882,462.04

456,596.86 4,257.46
48,137.82 1,186,511.22
653,860.74 80,5n.56
111,589.00 31,808.95 49,780.52 77,494.25
2,700,614.38
$34,791,650,12

467

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

College of Arts and Sciences

Dept of Art

Dept of Biology

Dept of Chemistry and Geology

Dept of Communication Arts

Dept of Language & Literature

Dept of Foreign Languages

Dept of Criminal Justice

Dept of History

Dept of Math &Computer Science

Dept of Music

Regents Global Centerllnterntl

Dept of Political Science

ce~on

Dept of Psychology &Sociology Dept of Nursing - ASN

Dept of Nursing - BSN

Dept of Health Science

Dept of Dental Hygiene

Dept of Medical Technology

Dept of Respiratory Therapy

Dept of Nursing - Chair

College of Business

Dept of Accounting & Finance

Dept of Business Administration

Instructional Resources Center

Center for Regional Economic St.

College of Education

Dept of Curriculum & Instruction

Dept of Clinical Programs

Dept of Educational Foundations

Dept of Phy Educ & Leisure Mgmt

Dept of Physical Education & Leisure Mgmt

Dept Military Science

Lottery Funds - Equipment

COLUMBUS COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

Equipment

$295,800.99 626,753.14 625,721.23 365,422.91 804,085.03 6,834.15 272,419.83 610,671.06 772,184.51 983,678.06 460.50 321,679.42 489,913.24 475,360.44 529,735.89 220,797.64 214,288.47 175,219.15 139,843.36 31,409.29
803,100.89 1,041,104.18
30,371.16 49,618.76
650,324.79 478,165.57 597,471.05 402,960.34
4,194.93 12,043.90 225,370.70

$22,357.33 6,347.34
11,834.19 29,395.20 151,142.13
7,728.34 2,687.93
50.00 17,478.27
2,725.70
17,200.37 25,248.55 14,041.74
2,986.52 305,297.19
189,026.70

$295,800.99 649,110.47 632,068.57 365,422.91 804,085.03 18,668.34 272,419.83 640,066.26 923,326.64 991,406.40 460.50 324,367.35 489,913.24 475,410.44 547,214.16 223,523.34 214,288.47 175,219.15 139,843.36 31,409.29
820,301.26 1,066,352.73
44,412.90 52,605.28
955,621.98 478,165.57 597,471.05 402,960.34
4,194.93 12,043.90 414,397.40

$280,849.05 607,477.45 595.770.56 353,471.34 788,602.88 14,471.16 256,835.13 603,129.27 830,438.46 908,969.93
315,064.99 481,050.31 463,100.55 518,090.56 215,403.75 191,268.41 163,922.55 131.839.08
25,071.14
806,776.82 1,037,856.06
31,729.40 52,604.28
881,877.62 465,166.45 586,824.16 377,951.00
6,735.88

$1,134.94 2,154.59 1,922.75 1.959.04 3,104.90
1,884.34 1,748.53 2,823.94 2.034.46
1,825.59 2,061.81
879.54 1,966.12
457.34 512.78 170.00 387.73
6,032.94 15,251.69
7,838.50 2,081.18 2,537.93 1,795.09

$13,817.00 39,478.43 34.375.26 7,821.03 10,085.25 4.197.18 13.700.36 34,042.46 77,233.24 52,712.31 460.50 6.330.77 6,801.12 11,430.35 19,192.48 7,662.25 22,507.28 11,126.60 7,616.55 6,338.15
7,491.50 13,244.98
6.683.50 1.00
59,544.00 9,018.94 8,108.96
19.741.25 4,194.93 5,308.02
86,659.75

$2,171.50 2.292.00 1,146.00
12.831.00 27.689.70
1,146.00 7,965.00
6,000.00 6,361.86 1,899.00 3,473.00 327,737.65

COLUMBUS COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INS T R U C TI 0 N (Continued)

Community Education

Outreach Program

64,352.02

Non-Gredit Course Prog/General

230,991.72

Non-Gredit Cource ProglDSS

508,822.56

A.Turner SChyool of Busines5lDSS

1,482.88

Small Business Dev CtrlDSS

249.42

Regional Police Academy-Basic

Regional Police Academy-Inservice

Automotive Fuel Efficiency

Music Preparatory Prog/DSS

78,176.26

Social Issue5lTurner Mini Program

Social Issue5lTurner Other Program

Turner Challenge Program

PTA - Procurement TeChnical Asst

.j>.

International Std & Foreign Exch

m
(0

Preparatory and Remedial Instruction

Developmental Studies

661.78 408,540.17

Special Services - Tower Center

190,391.97

Restricted
123,270.75 42,275.02 29,972.88 2,087.00 32,030.31 4,322.79
175,608.09 69,029.40

Total
64,352.02 230,991.72 508,822.56
1,482.88 249.42
123,270.75 42,275.02 29,972.88 78,176.26 2,087.00 32,030.31 4,322.79
175,608.09 69,691.18
408,540.17 190,391.97

TOTAL INSTRUCTION

13,740,673.36

1,284,143.74

15,024,817.10

ACADEMIC SUPPORT Libraries Columbus College Library Educational Media Services Media Services Academic Computing Support Computer Center-Academic Ancillary Support Compass-Gharting a New Course Academic Administration Board of Regents-Early Intervention Minority Advisement Program Grants Office Vice President for Academic Affairs Academic Administration Academic Assessment Ctr for Excellence for Math & SCience SACS/Self Study

993,729.46
118,838.62
573,349.22
55,422.57 54,013.38 68,029.96
281,571.79 13,289.10 9,765.01 16,583.37

17,901.22 43,176.20 22,821.51

1,011,630.68
118,838.62
573,349.22
43,176.20
55,422.57 54,013.38 90,851.47
281,571.79 13,289.10 9,765.01 16,583.37

Personal Services
22,193.66 189,413.35 397,102.56
112,135.32 33,783.94 10,287.03 74,082.93
2,153.92 4,322.79 139,217.54 22,781.45
394,114.51 172,500.67
13,566,437.91
589,087.75
100,268.41
244,906.88
39,233.62
50,153.17 50,038.22 59,284.79
222,317.40
1,008.12 14,555.69

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

5,288.16 2,145.52 3,828.27
2,225.02 1,846.41
139.44
6,830.62 7,424.62
163.23 2,496.76 94,953.78

34,462.59 39,432.85 95,362.12
1,482.88 249.42
4,348.80 6.644.67 19,685.85 4,093.33 1,947.56 8,462.39
26,716.69 39,485.11
11,854.82 12,752.83
913,907.31

8,338.85
1,770.77
1,481.39 168.49
17,573.27 5,143.75 3,030.64 1,990.49
682.86

167,804.75
18,570.21
92,898.59
3,942.58
2,359.69 3,806.67 11,569.36
52,849.03 10,258.46
4,829.40 1,344.82

Equipment
2,407.61 12,529.61
4,561.61
21,414.00 2,843.24 2,407.61 2,641.71
449,518.10
246,399.33
233,772.98
1,428.32 2,424.05 1,261.61 1,937.00

COLUMBUS COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

ACADEMIC SUP PO R T (Continued)

Academic Deans

Dean of School of Business

154,811.00

Dean of School of Education

171,830.52

Dean of School of Arts & Letters

126,344.11

Dean of School of Science

129,325.58

Academic Personnel Development

Faculty & Staff Development

10,421.93

Restricted
31,871.64 44,912.19
33.61
17,520.94

Total
186,682.64 216,742.71 126,3n.72 129,325.58
27,942.87

TOTAL ACADEMIC SUPPORT

2,7n,325.62

178,237.31

2,955,562.93

STUDENT SERVICES

Student Services Administration

Student Welfare

Veterans Affairs

.~ ....,

Enrollment Services

0

Counseling and Career Guidance

Counseling Center

Coop Education Program

Career Center

Financial Aid Administration

Financial Aid Office

Student Activities

Student Activity Programs

Student Admissions

Office of Admissions

Student Records

Office of Registrar

Testing Center

232,478.94 14,565.82 74,887.70
1n,787.97 2,462.32 1,519.04
204,430.33
387,292.43
202,140.96
. 192,219.75 74,831.03

4,000.00

232,478.94 14,565.82 74,887.70
1n,787.97 6,462.32 1,519.04
204,430.33
387,292.43
202,140.96 0.00
192,219.75 74,831.03

TOTAL STUDENT SERVICES

1,564,616.29

4,000.00

1,568,616.29

Personal Services
153,n1.63 145,542.78 106,967.67 121,736.21
1,898,872.34
210,336.34 14,565.82 74,887.70
166,557.65 3,356.78
193,202.26 106,483.92 175,500.59 160,120.76
51,332.22 1,156,344.04

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

8,457.21 11,653.90
3,518.84 555.07
21,322.90
85,688.43

24,453.80 54,486.42 14,402.21
4,618.84
6.619.97
474,814.80

1,947.20

14.289,55

956.38 671.53
1,n7.39 43,715.97
5,445.46 1,724.75
56,238.68

9.198.94 2,434.01
291.76
9,450.68
229,009.87
16,521.69
26,679.79 23,498.81
331,375.10

Equipment
5,059.61 1,489.00 2,415.46
496,187.36
5,905.85
1,075.00 1,227.28
8,082.67 4,673.22 3,694.45 24,658.47

COLUMBUS COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INSTITUTIONAL SUPPORT

Executive Management

Office ofthe President

165,541.67

Fiscal Operations

Business Office

514,540.62

General Admin &Logistical Services

Public Safety

276,447.81

Personnel Office

172,315.64

Affirmative Action

35,959.55

Management Information Services

31,498.38

Printing Services

234,537.01

Procurement Office & Central Stores

209,177.12

Administrative Computing Support

Computer Center-Administrative

304,571.01

Public Relations and Development

Development

244,878.58

Alumni Office

College Relations Office

140,548.46

General Institution

Other Staff Benefits/Non-Payroll

335,007.79

College Work Study Prog On-Campus

36,370.44

General Expense

204,029.29

Restricted
2,598.21 3,098.83 109,111.32 9,581.78

Total
165,541.67
514,540.62
276,447.81 172,315.64
35,959.55 31,498.38 234,537.01 209,177.12
304,571.01
247,476.79 3,098.83
140,548.46
335,007.79 145,481.76 213,611.07

TOTAL INSTITUTIONAL SUPPORT

2,905,423.37

124,390.14

3,029,813.51

OPERATION & MAINTENANCE OF PLANT Physical Plant Administration Building Maintenance Custodial Services Utilities Landscape and Grounds Maintenance

203,404.24 912,140.27 850,664.52 837,445.60 817,384.27

203,404.24 912,140.27 850,664.52 837,445.60 817,384.27

TOTAL OPERATION & MAINTENANCE OF PLANT

3,621,038.90

3,621,038.90

Personal Services
152,537.04
466,039.43
255,344.40 167,944.13
35,470.24 28,116.81 150,438.06 207,276.28
224,275.25
227.216.08 3,088.33
82,484.60
335,007.79
72,822.69
2,408,061.13
162,793.41 255.049.06 739,455.47
377,928.54
1,535,226.48

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

4,943.54 3,007.30 1,150.62
438.55 550.70
3,411.13 886.85
765.21 15,153.90
1,353.97 656.10 322.08
1,410.19 3,742.34

8,061.09
37,356.28
18,806.79 3,932.96 489.31 2,830.87
58,734.48 754.84
80,295.76
11,753.58 10.50
57,177.01
145,481.76 110,439.36
536,124.59
33,156.53 654,801.84 110.886.97 837,445.60 378.727.22
2,015,018.16

Equipment
8,137.61 1,146.00
25,364.47 1,146.00
5,096.00
29.583.81 70,473.89
6,100.33 1,633.27 59.318.32 67,051.92

COLUMBUS COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) SCHOLARSHIPS AND FELLOWSHIPS

Scholarships State Sup Edu Opport Grants Pell Grant Program Scholarships Fee Waivers Fellowships Fellowships

2,543,686.50

Restricted
59,710.50 2,332,090.57
897,389.78
2,500.00

Total
59,710.50 2,332,090.57
897,389.78 2,543,686.50
2,500.00

TOTAL SCHOLARSHIPS AND FELLOWSHIP

2,543,686.50

3,291,690.85

5,835,377.35

TOTAL EDUCATIONAL AND GENERAL EXPENDITURE 27,152,764.04

4,882,462.04

32,035,226.08

Personal Services
20,564,941.90

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

0.00 255,777.13

59,710.50 2,332,090.57
897,389.78 2,543,686.50
2,500.00
5,835,377.35
10,106,617.31

Equipment
0.00 1,107,889.74

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING Residence Halls

TOTAL STUDENT HOUSING

FOOD SERVICES Cafeteria Snack Bar

TOTAL FOOD SERVICES

STORES AND SHOPS Bookstore

TOTAL STORES AND SHOPS

"'"......
w

ATHLETICS

Intercollegiate Athletics

TOTAL ATHLETICS

OTHER SERVICE UN ITS Parking Operations Student Health Vending Bus Operations

TOTAL OTHER SERVICE UNITS

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

TOTAL CURRENT FUND EXPENDITURES

COLUMBUS COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

307,454.60 307,454.60

0.00

307,454.60 307,454.60

9,309.78 9,309.78

40,855.45 40,855.45

40,855.45 0.00
40,855.45

96.36 96.36

1,117,420.33 1,117,420.33

1,117,420.33 1,117,420.33

105,377.55 105,377.55

707,940.14 707,940.14

707,940.14 707,940.14

96,870.93 96,870.93

26,696.25 74.165.50
7.078.94 18,169.98
126,110,67
2,299,781.19
$29,452,545.23

0.00 $4.882,462.04

26,696.25 74,165.50
7,078.94 18,169.98
126,110.67
2,299.781.19
$34,335,007.27

18,703.28 47,756.56
66,459.84 278,114.46 $20,843,056.36

0.00

298,144.82 298,144.82

40,759.09

0.00

40,759.09

1,944.22 1,944.22

1,010,098.56 1,010,098.56

71,665.30 71,665.30

539,403.91 539,403.91

705.98 834.89 1,540.87 75,150.39 $330.927.52

7,992.97 25.702.96
7,078.94 17,335.09
58,109.96
1,946,516.34
$12,053,133.65

Equipment
0.00
0.00 0.00 0.00 0.00
0.00 0.00 $1,107,889.74

REVENUE Student Fees
Fees-Student Activities Other Sources Rents - Game Room Rents - Jax Vending Sales/Copier SaleslTickets-Theatre SaleslTickets-Music Events Sales/Saber Sales/Student I.D.'s Interest Income-General Interest Income-Emergencies Other Income-Intramurals
TOTAL REVENUE
EXPENDITURES Intramural Athletics Intramural's & Recreation Fitness Center Tennis Center Social and Entertainment Activities Cultural Programs College Theatre College Gallery Special Music Events Greek Activities Student Union Programs Student Government Student Government Association Student Academic Travel Student Publications The Saber Student Handbook Other Student Center Operations Student I.D.'s Childcare Orientation Resident Hall Activity Bookkeeper Activities General Activities Activities Administration
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year Transfer unexpended Plant Funds
ENDING FUND BALANCE

COLUMBUS COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES YEAR ENDED JUNE 30.1994

$2,841.75 2.009.40 728.60
12.758.93 20.544.19
2,799.19 380.00 716.50 895.62
9.735.50
71.716.94 360.00
13.127.10
22,357.34 34,855.28 10,484.08 20,558.77
3.599.82 44.603.88
21,309.86 20,300.54
30.294.80 2,263.23
11,310.17 13.061.80
829.95 8,179.77 3,075.03 1,367.74 44.609.06 9.027.27

$369,864.46
53,409.68 85,204.04 136,459.17 41,610.40 32,558.03
91,460.79

$423.274.14
387,292.43 35,981.71
138.801.31 4,452.52
(19.513.65) $159.721.89

474

REVENUES Student Fees
Fees - Athletics Other Revenue
Ticket Sales - Baseball Ticket Sales - Basketball Interest Income Peachbelt Conference Golf Other Alhletics National Tournaments
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Men's Basketball Baseball Men's Tennis Men's Golf Men's Soccer Women's Basketball Women's Tennis Women's Softball Cross Country National Tournament Athletic Trainer Peachbelt Conference Cheerleaders
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted
ENDING FUND BALANCE

COLUMBUS COLLEGE
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30.1994

$1,383.98 1,252.81 4,874.88 200.00 50.00
63,545.76 9.270.13

$653,860.74 80,577.56

162,600.46 114,148.78 115,264.56
16,691.35 43.024.87
3,718.50 96,600.83 21.695.24 81,470.01
7,989.23 16,725.13 22,359.82
395.06 5,256.30

$734,438.30
707,940.14 26,498.16
164,354.04 $190,852.20

475

COLUMBUS COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30.1994

FUND BALANCE JULY1.1993

FEDERAL FUNDS Ed/College Work Study Ed/Supp Educ Opport Grants Ed/Pell Grants (Current Year) Ed/Pell Grants (Immediate Prior Year) National Endowment For The Arts Georgia Humanities Council Eisenhower/lfl Prime Factor Department Of Ed-Eisenhower Higher Ed Eisenhower Demonstration & Exemplary DOD Defense Logistic Agency American Statistical Association Dept of Human Resources-Child Care Ctr Historic Preservations International Studies Calculus Reform US Info Agency-Faculty Exchange Prg USA Construction Engin
TOTAL FEDERAL FUNDS
STATE FUNDS Regional Police Academy-Basic Regional Police Academy-Inservice GA Off Of Energy Resources-Car Care Hope Program Special Initiative Grant-West Georgia Georgia Dept Of Natural Resources Professional Stds Commission Georgia Preschool Immunization Tech & Adult Ed Professional Standards Commission - Assessment Project Task
TOTAL STATE FUNDS

($5,755.15)
(43,041.33) 45.02
(12,465.79) 725.03
(13,686.86)
(5,854.13) (20,549.41)
(2.876.60) (103,459.22)
(32,373.99) (6,391.54) (5,259.18)
(44.024.71)

RECEIPTS
$120.385.41 63,691.20
2,307,969.80 24,120.77 26.931.00 8,000.00
111,545.01 29,833.58
97,~81.36
6,392.70 65,952.55
69,029.40 8,132.27
36.159.17 7.280.14
2,983,404.36
119,140.34 41,346.20 32.503.50
387.816.60
707.81 5,500.00 7,363.39 122,600.00 2,500.00 40,000.00
759,477.84

DEDUCTIONSfTRANSFERS

For Indirect. Adm

For Direct

Allow &Transfer

FUND BALANCE JUNE 30,1994

$113,111.32 59.710.50
2.307,969.80 24,120.77 21,395.20 8.000.00 2.741.71 75,140.93 34.266.69 93,853.87 7,138.28 56.012.39 2.687.93 69,029.40 2.278.14 18,990.15 3,831.36
2,900,278.44

$7,274.09 3,980.70
25,777.19
572.18 37.604.16

$0.00 0.00 0.00 0.00
(219.35) 0.00
(2.741.71) (6.637.25) (4.388.09) (34,115.49)
(20.55) (3,746.70) (2,687.93)
0.00 0.00 (3.380.39) 0.00
(57,937.46)

123.270.75 42,275.02 29,972.88 304,204.10
975.95 3,182.95 2,725.70 101,729.82 1,967.04 38,654.35
648,958.56

0.00

(36.504.40) (7,320.36) (2.728.56) 83,612.50 0.00 (268.14) 2.317.05 4,637.69 20,870.18 532.96 1.345.65
66,494.57

476

PRIVATE FUNDS Columbus College Fdn-Instruction Columbus College Fdn-other Progs Callaway Professorial Trust SEOG Matching-G C Foundation College Work Study Prog Mtch-CC Fdn CC Alumni Association - Other Progs Tokyo Denki University Exxon Education Fdn Schwob Memorial Library Fund John B. Amos Foundation Louise G D Blanchard Memorial Fund Jenkins Estate Columbus Water Works Callaway Chemical Company Helene Fuld Trust BOR - Coca Cola J.S. & J.L. Knight Fd. Columbus Regional Math Colab(CC Fdn) National Council of Teachers of Math Family Life Education Program Jane T. Christophil Water WorkslPsychoda Project Dorothy Guinan Woods Memorial Fund Youth Orch of Greater Columbus Southeastern Music Center Kennon & Parker Cols Water Works Jack E. Swift Memorial Scholarship Benjamin T Siegfried Memorial Sch Simon Schwob Music Scholarship Gerald & Charlotte Saunders Scholarship Presser Scholarship Kenneth Nance Nursing Scholarship Patrons of Music Scholarship(CC Fdn) Georgia Dental Educational Foundation Special Music Events Scholarship Edward Shorter Scholarship Passailaigue Scholarship Columbus Rotary Edu Foundation Scholar General Art Scholarship Columbus College Presidential Sch Fund Bebe Smith Art Scholarship Columbus College Incentive Sch Fund Student Actvity Scholarship General Scholarship Fund Cook & Lee Scholarship Fund
TOTAL PRIVATE FUNDS

COLUMBUS COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1994

FUND BALANCE JULY 1,1993

RECEIPTS

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1994

(3,745.59) 37,174.23
408.00 6,017.87 7,255.66
750.00 658.08
912.62 105,600.02
7,025.00
5,000.00
(6,169.00) (27,544.87)
2,928.33
266.49
(336.79)
30.00
1,500.00
634.00 2,000.00 1,982.09
100.00 166.00
158.00 166.00
77.00
60,282.79 (895.05)
202,400.88

346,010,17 65,758.69
22,667.00 4,624.00 (4,156.83) 5,250.00
24,964.00 60.11
7,019.80 13,456.96
15,000.00
75,000.00 24,242.48 139,916.57
16,923.48 4,109.19 19.56
6,698.00 3,201.00 1,000.00 1,733.00 1,067.00 45,758.34 8,510.00
1,000.00 103,934.24
7,033.00 1,014.00 2,000.00 1,170.00 2,967.50
34.00 1,690.00 307,393.50 17,717.50 3,241.40
1,278,027.66

404,040.89 104,748.77
19,903.50 0.00
3,098.83
17,901.22
4,479.29 16,142.43 6,347.34 17,478.27 3,074.89 24,795.57 15,662.98 112,367.17
5,238.95 50.00 33.61
6,558.44 3,201.00 1,000.00 1,233.00 1,067.00 45,788.34 8,500.00
1,000.00 . 101,630.67
1,000.00 1,982.00 7,133.00 1,180.00 2,000.00 1,170.00 3,125.50
200.00 1,233.50 307,393.50 19,768.50 2,121.88
1,273,650.04

(61,776.31) (1,815.85) 0.00 3,171.50 10,641.87 0.00 5,250.00 750.00 658.08 7,062.78 972.73
108,140.53 (2,685.47) 677.66 (2,478.27) 1,925.11 50,204.43 2,410.50 4.53 2,928.33 16,923.48 (1,129.76) 236.05 (33.61) (197.23) 0.00 0.00 500.00 0.00 0.00 10.00 1,500.00 0.00 2,937.57 1,000.00 0.09 0.00 0.00 0.00 0.00 0.00 0.00 533.50 0.00 58,231.79 224.47

0.00

206,778.50

477

COLUMBUS COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1, 1993

ENDOWMENT FUNDS Jac Rothschild Award Norman IIIges Memorial Sch Fund Ruth S. Schwob Scholarship William Howard Scholarship Fund Judge John S Averill Mem Fellowship Maud Flournoy Dixon Music Scholarship Alma Taliaferro McGee Music Sch Georgia Lung Assn Health Science Sch Golumbus College Music Endowment Sch Columbus College Merit Scholar Prg T Hiram Stanley Memorial Scholarship Dwight Curtis Floyd Mem Fine Arts Sch Jean Macarthur Memorial Nursing Fund Regina Jankiewicz Memorial Sch Prog Lucy Quillian Page Memorial Fund Elizabeth K spencer Memorial Fund Thomas Y Whitley Honor Scholarship John B Amos Lecture Series Fund The Anson Locklear Mem Music Fund Greentree Endowment For Excellence L. B. Griffin D. A. Turner Fund
TOTAL ENDOWMENT FUNDS
TOTAL RESTRICTED FUNDS-eASH BASIS

(37.40) 566.85 663.64 2,411.97 44,233.43 128.06 493.52 2,408.70 1,247.43 136.10 11.578.97 1,168.20 4,769.33 4,822.06 297.50 8,421.89 8,399.72 1,844.27 757.72 10,393.13
104,705.09
159,622.04

AMOUNTS EXPENDED BUT NOT REIMBURSED TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$346.604.72

RECEIPTS
75.70 1,720.47 5,405.36 1,767.97 7,684.67 1,236.11 1.102.85
810.16 2,555.21 52,200.47 1,823.52 1,404.23
798.46 724.44 986.70 1,306.87 1,656.01 3,857.32 726,13 16,927.26 2.296.31 463.21
107,529.43
5.128,439.29
174,875.42
$5.303,314.71

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE30, 1994

834.00 2.218.50 2,500.00
125.00 490.00 1.740.50 49.367.00 1.150.00 150.00 1,000.00
59.575.00 4.882,462.04
$4,882,462.04

5.93 9.684.60
463.21 10,153.74 47.757.90
$47,757.90

38.30 2,287.32 5,235.00 1,961.44 49,418.10 1,239.17 1,106.37 3,218.86 2.062.14 2.969.57 13,402.49 1,422.43 5,417.79 5,546.50
284.20 9,728.76 10,055.73 5,701.59 1,483.85 27.314.46 (7,388.29)
0.00
142,505.78
357,841.39
174,875.42
$532.716.81

478

COLUMBUS COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30,1994

BEGINNING FUND BALANCE
ADDITIONS Gifts and Grants Private Institutional Capital Contributions Federal Capital Contribution Interest Income Federal Loans Private Loans Investment Income Reimbursements Federal
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments - Perkins Administrative Allowance - Perkins Loan Collection Costs Perkins Nursing Private Repayments Federal Government
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS

ENDOWMENT FUNDS

759,382.06

832,420.70

TOTAL 1,591,802.76

1,300.00 831.48
6,795.00 8,831.80 27,271.24 14,404.68 1,713.00 61,147.20
12,299.00
682.07 (22.07) 1,047.15 1,668.01 15,674.16
(11,374.45)
(11,374.45)
$793,480.65

6,825.00 6,825.00

8,125.00 831.48
6,795.00
8,831.80 27,271.24 14,404.68
1,713.00
67,972.20

12,299.00

682.07 (22.07) 1,047.15 1,668.01
15,674.16

21,528.19 21,528.19

10,153.74 0.00
10,153.74

$860,773.89

$1,654,254.54

479

Stocks Common Stocks
Total Stocks
Real Estate Mortgages Mortgages
Total Real Estate Mortgages
Total Public Trust Fund Investments

COLUMBUS COLLEGE
SUMMARY OF PUBLIC TRUST FUND INVESTMENTS Year Ended June 30.1994

BOOK VALUE

MARKET VALUE

$55,404.36 55,404.36
18.608.06 18.608.06 $74.012.42

$201.546.85 201.546.85
18,608.06 18.608.06 $220.154.91

480

COLUMBUS COLLEGE
DETAIL OF INVESTMENTS June 30,1994

ENDOWMENT FUNDS
NUMBER OF SHARES

COMMON STOCKS

American Telephone & Telegraph

Ct!. No. za 7632-4979

77

Total AT&T

77

Bell South

Ct!. No. za 8056-3813

38

Ctf. No. za 8279-2803

76

Ct!. No. za 8348-0104

57

Total Bell South

171

Common Fund

Account No. 065900

30

Total Common Fund

30

Dominion Resources, Inc.

Ctt. No. za 0161438

66

Ct!. No. za 308061

33

Total Dominion Resources. Inc.

99

TOTAL INVESTMENTS IN STOCKS-ENDOWMENT FUNDS

377

BOOK VALUE
$1,265.90 1,265.90 656.39 1,312.78 984.60 2,953.77
50,000.00 50,000.00
789.79 394.90 1,184.69 $55,404.36

MARKET VALUE
$4,187.26 4,187.26 2.346.50 4,693.00 3,519.75
10.559.25
182,444.34 182,444.34
2,401.08 1,200.54 4.356.00 $201.546.85

Real Estate Mortgages George A. and Natalie J. Gutteridge (#144162)
Total Investments In Real Estate Mortgages - Endowment Funds

RATE OF DATE OF INTEREST MATURITY

BOOK VALUE

MARKET VALUE

9.50 0AJ

07-01-08

$18.608.06 $18,608.06

$18.608.06 $18.608.06

481

COLUMBUS COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30.1994

REVENUE/ADDITIONS State Appropriations - Lottery Funds Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITUREs/DEDUCTIONS Buildings
David'son Center Turner Center Total Buildings
Improvements Other Than Buildings Athletic Courts and Fields Campus Life Pavilion Landscaping (Campus) Parking Lot (Jordan Hall)
Total Improvements Other Than Buildings
Equipment Library MCI Bus Davidson Center
Total Equipment
Expenditures Not To Be Capitalized Davidson Center Schwob Memorial Library Student Housing
Total Expenditures Not ToBe Capitalized
TOTAL EXPENDITURESIDEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises
Reserve for Renewals and Replacements Tran sfers from Student Activities
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$11.300.00 79.299.13
90,599.13

$0.00 0.00

Total

RENEWALS AND REPLACEMENTS

$11.300.00 79,299.13
90,599.13

$0.00 0.00

16.374.00 16,374.00
41,770.00 26,543.59 16.500.00 84.813.59
3,500.00 2,981.00 6,481.00
618.06 1,819.00 2,437.06 110.105.65

0.00
0.00 0.00 0.00 0.00

0.00 16.374.00 16.374.00
41,770.00 26.543.59 16,50.0.00
0.00 84,813.59
3.500.00 0.00
2.981.00 6,481.00
618.06 1.819.00
0.00 2,437.06
110,105.65

9.226.32 . 9.226.32
181,741.00 181.741.00
63,500.00 13.863.34 77,363.34
8.928.98 23,826.41 32,755.39 301,086.05

19.513.65 19.513.65
1,134.93
(1,134.93)
7.13 0.00 $7.13

0.00
0.00 0.00 $0.00

0.00 19,513.65 19,513.65
1,134.93 0.00
(1,134.93)
7.13 0.00 $7.13

110,003.38 110,003.38 421.887.54
230,804.87 $230,804.87

482

COLUMBUS COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30. 1994

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT. ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Expended from Ga. State Financing & Investment Commission Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Gifts Property Exchange/Lot 33 Gentian Adjustments in Inventory
TOTAL ADDITIONS
DEDUCTIONS Adjustments-Equipment Disposal of Equipment Property Exchange(3203 Gentian)
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$39,814.083.87 (3.073.54)

$39,811,010.33

$706,488.02 196,848.35

903,336.37 214.518.14 107.668.59 268.330.66
53,847.80 366,000.00
7.093.00
4.363.23 159,347.37 109.517.12

1.920.794.56
273.227.72 41,458.577.17
(518,435.20) $40.940.141.97

483

COLUMBUS COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30.1994

YEAR ACQUIRED

INVESTMENT JULY 1,1993

LAND Main Campus

TOTAL LAND

BUILDINGS Woodall Hall Howard Hall Tucker Hall Woodruff Gym P E Storage Building Pro Shop Health & P E Addition Maintenance Building Maintenance Warehouse Vehicle Equip. Shltr/Repair Alumni Conference Center Richards Hall Arnold Hall Fine Arts Hall Davidson Center IIIges Hall Faculty Office Building Stanley Lecture Hall Schwob Memorial Library Turner Center Turner Center Workshop Jordan Hall Science Hall Centeral Receiving Facility
Residences Telecommunications Bldg. Fort Benning Pavilion Concession Building

1963 1963 1963 1963 1964 1976 1966 1963 1986 1979 1965 1965 1965 1968 1968 1969 1970 1972 1972 1972 1979 1975 1988 1990
1948 1978 1988

TOTAL BUILDINGS

IMPROVEMENTS OTHER THAN BUILDINGS T. Y. Whitoley Clock Tower Landscaping (Ft. Benning Property) Landscaping (Campus) Athletic Courts and Fields Baseball Stadium Lindsey Creek Bridge Utility Lines Gateway Entrance Fountain & Plaza Area Fitness Trail Marquee/Sign Energy Control System Campus Life Pavilion Sewer Line Parking LotlWalkway Water Main and Valves Paving Clearview Satellite

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

$1,361.539.75
~ .361 ,539.75
553,433.75 735,975.19 305,199.65 539,358.56
3,217.36 34,650.87 562.024.02 242,292.14 49.433.93 22,735.57 74,458.29 1.229,381.86 720,829.29 2.311,588.58 1.097,396.10 925.903.62 523.047.26 1.205.561.63 1.991.979.32 2.326.791.37 143.003.44 1,445.529.14 7.213.251.86 313.335.82 647.086.17 11.000.00 14.636.39 1.574.51
25.244.675.69
251.202.48 5.318.33
640.n4,15 256.285.59 2n.024.75
12.219.00 31.823.50 146.500,00 29.962.62 16,489,00 27.126.50 316.066.00 72.833,70 20,001.08
2,103.626.70

ADDITIONS

DEDUCTIONS

ADJUSTMENTS/ TRANSFERS

INVESTMENT JUNE 30.1994

$366,000.00 366.000.00

$15.307.45 15.307.45

$0.00 0.00

$1.712.232.30 1.712.232.30

1.731.50 3.785.50

3.785.50
9.226.32 1.731,50
10.537.50 169.099.00
1.731.50 551,45

94.209.67

202.179.77

94.209.67

0.00

555.165.25 739.760.69 305.199.65 539.358.56
3.217.36 34.650.87 562.024.02 242.292,14 49,433.93 22.735.57 74,458.29 1.229.381.86 724.614,79 2.311.588,58 1.106.622.42 927.635,12 523.047.26 1.205.561.63 2.002.516.82 2,495.890.37 143.003.44 1,447.260.64 7.213.803.31 313.335.82 552.876.50 11.000.00 14.636,39
1.574.51
25.352.645.79

41.770.00
26.543.59 7.043.00
181,741.00 30.895.69 10.000.00 6.500.00
304,493.28

0.00

251.202.48 5.318,33
640.n4.15 298.055,59 2n.024.75
12.219.00 31.823.50 146.500.00 29.962.62 16,489.00 27.126.50 316.066.00 99.3n.29 27.044.08 181.741.00 30.895.69 10,000.00
6.500.00

0.00

2,408.119.98

484

COLUMBUS COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

YEAR ACQUIRED
LIBRARY COLLECTIONS General Acquisitions Donations
TOTAL LIBRARY COLLECTIONS
EQUIPMENT Woodall Hall Howard Hall Tucker'Hall Woodruff Gym P E Storage Building Athletic Courts Health & P E Addition Maintenance Building Alumni Conference Center Richards Hall Arnold Hall Fine Arts Hall Davidson Center Iliges Hall Faculty Office Building Stanley Lecture Hall Schowb Memorial Library Turner Center Jordan Hall Science Hall College Courtyard-Student Housing Fort Benning Center Small Business Develpment Center Central Receiving Facility One Arsenal Place Pro Shop Residences Grounds/Maintenance Toolshed Grounds Maintenance Building
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

iNVESTMENT JULY 1,1993
5.070,228.65 239.846.68
5,310,075.33
1,442,917.45 24,325.27 23,587.33 60,179.48 17,845.88 3,386.00 2,106.14
614,039.86 5.486.40
398,069.74 184,983.97 343,724.92 221,362.31 176,072.46 131,102.47
8,495.00 466,898.72 161,459.26 429,429.95 824,021.22
4,352.25 1.780.00 1.282.93 211,226.71 17,687.10 1,035.35 7,162.74 5,892.97 4.252.52
5,794,166.40
$39.814.083.87

ADDITIONS

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

INVESTMENT JUNE 30, 1994

200,348.35 7,947.80
208,296.15

0.00

(3,073.54) (3,073.54)

5,267,503.46 247,794.48
5,515,297.94

143.386.57 15,160.81

67.271.71

8,366.74
49,305.44 30,149.84 68,638,44 31,923.75 22.616.61 21.218.00 12.515.16 109,304.39 25,421.91 65.045.15 74,776.32
1,146.00 1,157.00
67,632.28 2,843.24

35,981.85 10,356.44 5.113.00 8,348.33
5,247.00 1,681.16
414.32
29.296.39

89,217.71 839,825.36 $1,920,794.56

163.710.20 $273,227.32

(92,140.01) 4,968.30 (3.787.39) (3,098.19) (5,297.00)
5.297.00 (15.171.44)
(20.243.08) 9.876.52 8,598.37 1,521.31
25.103.47 10,365.68
4,414.99 (15,927.62) (13,761.74) 35.271.52 13,631.19
1,303.00 3,267.50 45,807.62
0.00
($3,073.54)

1.426,892.30 29.293.57 19,799.94 72.242.10 12.548.88 3,386.00 7,403.14
571.253.31 5,486.40
416,775.66 225,010.33 415.848.73 246.459.04 223.792.54 162,686.15
25,425.15 560.275.49 167.872.43 528,065.46 912.014.41
5.498.25 4.240.00 4.550.43 295.370.22 20,530.34 1,035.35 7,162.74 5,892.97 93,470.23
6,470.281.56
$41,458,577.57

485

COLUMBUS COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1994

FUNDS HELD ON DEPOSIT South American Studies Program Continuing Education - Meals Continuing Education - Activity Fees Cont Edu-Summer Camp/Misc. Testing Business Office Cont Edu-Residential Programs FDS Dep/Ga Stud Incent Grant Foreign Language Fair Albany Conference Sacubo Cluster Workshop CEMSE Summer Workshop Small Business Development Center Helen T Milian Lecture & Nursing Conf Small Business Dev Center Prior Year High School Personal Fitness Workshop Tokyo Denki University Admin Committee On Inst R&P Program Music Teachers National Association Career Expo 92 Columbus Area Social SC Acad Alliance ARA Meal Plan U S Dept of Education Payts Received Dept Educ Payt Trnsfr-SEOG Dept Educ Payt Transfr-Work Study Dept Educ Payt Transfr-Pell/Cur Yr Dept Educ Payt Transfr-Pell/Prior Yr Dept Educ Payt Transfr-Internat. Studies
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Regents Scholarships - Current Year Regents Scholarships - Repayments Regents Opportunity Grants Georgia Society of CPA's National Merit SCholarship Wal-Mart Foundation Scholarship Winn Dixie Montgomery, Inc. Sch Farrens Tree Surgeons Scholarship Achievement Academy Jr League Sch/Chatt Valley Fair Charles Patrick Scholarship Mt Moriah Baptist Church Forest Park High School Kiwanianne Club/Grif Doctors Hospital Womens Auxiliary Sch Chick-Fil-A SCholarship Fort Benning Officer's Wives Club Sch Warner Robins Women's Club

FUND BALANCE JULY1,1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1994

$160.31 4,649.72 7,583.82 22,181.38 17,617.77
106.76
918.65
100.00
(92.25) 2,599.57
23.66 270.00
19.74 (133.69) 277.70 100.00
(151,383.65)

$17,056.75 19,240.26 31,388.55
25,454.69 61,025.00
1,043.49 150.00
6,800.00 92.25
4.115.00
280.72 771.00
280,511.52 2,726,705.00

(95,000.51)

3.174.634.23

$16,720.39 11,451.23 25,698.92 17,617.77 25.561.45 59,425.00 611.25 150.00
525.00
691.16 23.66
19.74 203.Q1 949.23
280.511.52
67.999.20 118,391.36 2,307,969.80 24,120.77
69,029.40
3,027,669.86

$160.31 4,986.08 15,372.85 27,871.01
1,600.00 1,350.89
100.00 6,275.00
1,908.41
270.00 4,115.00
(55.98) 99.47 100.00
2,575.321.35 (67,999.20)
(118,391.36) (2.307.969.80)
(24.120.77) (69,029.40)
51,963.86

375.00 41.40

4,600.00 550.68
7.500.00 1.050.00 2,000.00
500.00 750.00
300.00 1,000.00
551.00 300.00 500.00 1,000.00 10,000.00 1,000.00 1,000.00 700.00

4,600.00
7.500.00 1,050.00 2,000.00
500.00 1,017.00
300.00 1,000.00
300.00 500.00 1,000.00 8.334.00 867.00 1.000.00 700.00

550.68
108.00 41.40
551.00
1.666.00 133.00

486

COLUMBUS COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) W. A. Holmes Fund Army Emergency Relief Scholarship Cols Health & Hospital Credit Union One Valley Bank, N.A. The Bibb Foundation Scholarship Prince Hall Chpt Ord/Eastern Star Sch St Francis Adopt-A-School J A Killgore Scholarship First Savings Bank Comerica Bank Detroit Macon Symphony Orchestra Georgia PTA Gaines Thorne Scholrship Ga Association of Nurses Kroger Hinman Dental Society Scholarship Girl Scouts of USA Mt San Jacinto College Network For Professionals & Executives Daniel L. Jensen Scholarship National Assn Negro Women Finance Ctr Federal Credit Union Rhoads Educational Trust Manchester First Methodist Ga Rotary Student Pgm St John United Methodist Church Text Book Exchange BusinesslTech Alliance Scholarship First Union Price Talbot State Bank Bank Of Bermuda. Ltd Tredegar Alum Group Manchester Lions Club National City Bank Indiana Omega Psi Phi AAA Security Alarm Albany Symphony Assoc. First Africian Baptist Church Scholarship Program Administrators Inc NCO Wives Club ALPHA KAPPA ALPHA Sorority Sch PNC Bank Educational Loan Ctr Compass Scholarships Gentian Baptist Church A1lstates Bank McKinnon Chemical Manufacturers Trust Wynnton Hill Baptist Church Miss Columbus Scholarship Optimist Club of Brainerd Miss Ga School Fund Miss Troup County Scholarship Choctaw Nation Of Oklahoma Bulloch Cty Admin Vets of Foreign Wars Wachovia Bank Of Georgia PLUS Loans GA Student Finance Auth-PLUS Loans Pentagon Federal Credit Union Stephen Button Memorial Educ Fund Sch Nellie Mae

FUND BALANCE JULY 1, 1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

1.500.00
(1.885.00)
(500.00) 29.00
100.00
1.026.50
487

2,100.00 2,500.00
452.00 500.00 5,834.00 1,750.00 1,000.00 2,166.66 350.00 1.710.00 11.596.42 875.00 2,400.00 500.00 386.00 1,500.00 483.50 428.23 1,500.00 1,374.00 1.000.00 860.20 500.00 400.00 9.783.00 3,900.00 18,766.04 2,000.00 1.505.50 1.000.00 2,500.00 1.000.00 133.33 1.667.04 250.00 533.50 4,894.00 683.50 1.167.00 125.00
1,207.96 48.032.51
600.00 5.000.00 1.351.48
250.00
750.00 533.50 200.00 800.00 1,000.00 500.00 7,593.65 3,351.42 5,069.48
3,705.62

2,106.00 2,500.00
452.00 500.00 5,834.00 1,750.00 1,000.00 2,166.66 350.00 1,710.00 11,596.42 875.00 2,400.00 500.00 386.00 3,000.00 483.50 428.23 1,500.00 1.374.00 1.000.00 860.20 500.00 400.00 9.783.00 3,900.00 16,115.63 2,000.00 1,505.50 250.00 2.500.00 1.000.00 133.33 1,667.04 250.00 533.50 4.894.00 683.50 667.00 125.00
29.00 1.207.96 46.651.01
600.00 3.102.32 1.351.48
250.00 100.00 750.00 533.50 200.00 800.00
500.00 7.593.65 3,351.42 5.069.48 1.026.50 2.779.22

765.41 750.00
1,381.50 1,897.68
1.000.00 926.40

COLUMBUS COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30. 1994

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) Cilibank Student Loans. NY GSL Southern Mills, Inc. Atlantic Financial Federal. WV GSL United Technologies/Pratt Whitney Arnold Scholarship Fund Merchants Nat Bank & Trust Co - GSL Tom's Foods Inc. Scholarship Kapps Alpha PSEICOLS Children's Village March Of Dimes Columbus College Book Scholarship Hamilton Baptist Church GNB Incorporated ST Paul. Minn GA State Golf Foundation WOKS Scholarship Meritor Savings Bank Fall River Savings Bank Retired Officers Robins AFB/OWC NCOA Scholarship Fund Jack Parker Scholarship Marine Midland Bank C. Garland-Saltus GRMR Georgia Banker's Bank - GSL Lee County Fair Association American atr Horse Fitzsimmons- Lewis L Paulding PA Ed Asst ABWA Harris Columbus Symphony Orchestra Sch Judge Rufe Mccombs Girls Club of Columbus. Inc. Ga Prison Wardens Assn Sumter Electric Membership Corp Fleet Bank Of Mass Unity Baptist Church Volunteer State SFC Central Bank Home Mission Board Emprise Bank Plus Loans Various Peoples Bank of Talbottom First Fidelity GSL Hatton Lovejoy Scholarship (Callaway) Hopewell Valley Asso Roadway Package System. Inc. Colonial Bank GSL E. Hartford Aircraft Alabama Baptist Asso Lawrence Kibunjah New Teacher Conference Southern Phenix Textile Highlands Emergency Southern Security Life Black Applause Program Sch. Maryland National Bank GSL Cherokee Indians Newnan High Marketing ALPHA PHI ALPHA Fraternity Sch

FUND BALANCE JULY1,1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30.1994

168.00 500.00 347.03 2.023.00 640.00
600.00 178.50
(0.60) 500.00
1,000.00 348.75
807.18 230.94
488

1,000.00 4,481.25
850.00 3,679.08 1,650.00
750.00 4.000.00
300.00
3,000.00 1.000.00 1,000.00
500.00 5,146.25 4.700.00
700.00 1,000.00 1,000.00 2.100.00 1,425.18
500.00
600.00 1,450.00
378.00 1.000.00 19,054.18 1,700.50 1,583.50
1.000.00 2.046.00 1.000.00 3,720.00 2.454.36
300.00 6,492.56 23.872.84 2.315.00 4,229.24 5,300.00 1.000.00 2.151.76 3.740.00 2,415.00
300.00 4,408.00 1.039.00 1,000.00
500.00 13.969.69
1,847.50 220.00 500.00
1.000.00

1.000.00 4,481.25
850.00 3,986.36 2.050.00
750.00 4,000.00
300.00 150.00 3,000.00 1.000.00 1,000.00 500.00 5,146.25 4,700.00 700.00 1.000.00 1,000.00 1,600.00 1.603.68 500.00
(0.60)
600.00 1,450.00
378.00 1.000.00 19,054.18 1,700.50 1.583.50 1.000.00 1,000.00 2.394.75 1.000.00 3.720.00 2.454.36
300.00 6,492.56 23,872.84 2,315.00 4.229.24 5.300.00 1.000.00 2.151.76 3.740.00 2,415.00
300.00
711.99 1.000.00
13.969.69 180.00
2,078.44 220.00
1.000.00

168.00 500.00
39.75 1,623.00
490.00
1.100.00 500.00
4,408.00 327.01 500.00 627.18 500.00

COLUMBUS COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) Total Systems Scholarship Fund Russell County BOE Horizon Data Corp Sister Agnese Vasco Sch First Baptist Church/Lanett Carl V. Epps (Ruskin) Spalding Cty (Ruskin) Youth Orch of Gr Cols
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS
PAYROLL OPERATIONS Payroll Deductions Optional Retirement Plan-1fTlAA Optional Retirement Plan-2NALIC Federal Income Tax Withholdings State Income Tax Withholdings FICA - Employee FICA/Medicare - Employee Group Health Insurance - Employee Group Life Insurance - Employee Employees Dental Insurance Long Term Disability Insurance - Employee Georgia Defined Contribution Plan Teacher Retirement - Employee Optional Retirement Plan 1fTJAA - Employee Optional Retirement Plan 2Nalic - Employee Tax Sheltered Annunities Optional Retirement Plan - Lincoln Optional Retirement Plan - T R Price Optional Retirement Plan - USAA Optional Retirement Plan - Equitable Optional Retirement Plan - IDS Columbus College Fdn Loan Pay! Flower Fund Postal Credit Union CC FDN Donations United States savings Bonds Garnishments Tax Levies State Charitable Contributions American Family Insurance Other Employer Liability FICA - Employer Group Health Insurance - Employer Group Life Insurance - Employer Teacher Retirement - Employer FICA Medicare - Employer Optional Retirement Plan 1fTlAA - Employer Optional Retirement Plan 2NALIC - Employer
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1, 1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE30, 1994

790.00 8,819.70

222.50 222.50 2,100.00 1,500.00 100.00 120,00 528.84
361,483.95

222.50 222.50 2,100.00 900.00 100.00 120.00 654.87
348,485.67

790.00
600.00 (126.03) 21,817.98

21,288.00 11,873.80
608.40 5,758.34
300.00 165.00
65.00
(324.25) 346.25 148.00 230.52 808.23
41.267.29 ($44.913.52)

28,611.42 45.192.18 1.722.016.52 622.033.85 856.374.45 222,095.63 392,385.55 145,825.01 47,857.42 65,686.22 63,936.31 798.040.07 107.703.65 149,541.02
171,684.00 48,9n.36 15.822.00 14.220.00 36,303.47 31.244.31
1,425.95 268.162.50
14.040.44 32.142.50 17,940.05
2,766.24 7,114.00 15,873.29
140.00
856,374.45 1.570,On.40
75,627.97 1.639.688.91
222,095.63 19.074.24 30.128.15
10.358.222.16
$13.894.340.34

28.611.42 45.192.18 1,722.016.52 622,033.85 856.374.45 222,095.63 388,322.10 146,044.58 43,641.32 67,196.59 63,936.31 798,040.07 107.703.65 149,287.87
171,404.00 48.8n.36 15,822.00 14,220.00 36,134.26 31.244.31
1.101.70 268.162.50
14.040.44 32.100.00 15,832.65
2,766.24 7.114.00 15,595.20
140.00
856,374.45 1.570,on.40
75,627.97 1.639,688.91
222.095.63 19,074.24 30,128.15
10.348,117.95
$13.724.273.48

25,351.45 11,654.23 4,824.50
4.247.97
300.00 418.15 345.00 100.00
169.21
388.75 2.255.40
230.52 1,086.32
51,371.50 $125.153.34

489

THIS PAGE LEFT BLANK
490

Fort Valley State College
FINANCIAL REPORT
For the Year Ended June 30, 1994

Oscar L. Prater
President

FORT VALLEY STATE COLLEGE Fort Valley, Georgia
Shirley Williams
Vice President for Business and Finance

491

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land Buildings Improvements Other Than Buildings Library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted, allocated
Reserves For Inventory For Renewals and Replacements For Subsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted, unallocated (Surplus) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

FORT VALLEY BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$1,782,932.62 325,241.19 51,557.86

$2,106,287.58
315,241.75
400,789.56 60,000.00

($2,063,293.41) 2,517,190.02

$2,159,731.67 $1,384,244.71
536,973.33 1,921,218.04

$2,882,318.89
$11,718.88 126,349.84 198,452.00
336,520.72

$453,896.61 $0.00
0.00

TOTAL
$1,825,926.79 0.00
3,157,672.96 0.00
452,347.42 60,000.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$5,495,947.17
$1,395,963.59 0.00
126,349.84 0.00
735,425.33 0.00
2,257,738.76

31,842.26
10,868.43 65,938.83
129,864.11

400,789.56 2,145,008.61

238,513.63 $2,159,731.67

2,545,798.17 $2,882,318.89

453,896.61
453,896.61 $453,896.61

0.00 432,631.82
0.00 2,155,8n.04
65,938.83 0.00
129,864.11 0.00
453,896.61 0.00 0.00 0.00
3,238,208.41
$5,495,947.17

492

STATE COLLEGE SHEET June 30, 1994

LOAN FUNDS

ENDOWMENT FUNDS

$133,322.18 1,325.00
2,280.983.35

$67,000.00 881,840.27

Unexpended

PLANT FUNDS Renewals And Replacements

$294,383.53 17,417.98

$802,281.95

Investment In Plant

AGENCY FUNDS

$0.00

$313,897.34

1,262,548.17 35,824,842.05
3,258,248.84 3,885,001.84 7,681,756.73

$2,415,610.53 $0.00

$928,640.27 $0.00

$311,801.51 $272,839.06

$602,281.95 $71,884.37

$51,912,197.23 $0.00

$313,697.34 $0.00

313,697.34

0.00

0.00

272,839.08

71,684.37

0.00

313,697.34

500,149.39
1,915,461.14 2,415,610.53 $2,415,610.53

928,840.27
928,840.27 $928,840.27

38,962.45
38,962.45 $311,801.51

530,617.58 51,912,197.23

530,617.58 $602,281.95

51,912,197.23 $51,912,197.23

0.00 $313,697.34

493

FORT VALLEY
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUN D S RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources
TOTAL REVENUES AND OTHER ADDITIONS

$18,252,951.48

$0.00 4,204,511.36

$0.00
10,505,212.46 566,427.10
265,933.33 42,745.80

93,467.44 18,346,418,92

4,204,511.36

2,517,190.02 13,897,508.71

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year
To State Treasury - General Loan Cancellations and Write-Offs Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities
Capitalized Expenditures Non-eapitallzed Expenditures Deductions to Plant Properties Other Deductions

18,027,849.30 95,346.29

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

18,123,195.59

NET INCREASE IN FUND BALANCES BEFORE TRANSF

223,223.33

TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS)

Mandatory Transfers

Non-Mandatory Transfers

(119,190.00)

TOTAL TRANSFERS AMONG FUNDS

(119,190.00)

NET INCREASE (DECREASE) IN FUND BALANCES

104,033.33

ADJUSTMENTs/RECLASSIFICATIONS

BEGINNING FUND BALANCE

134,480.30

FUND BALANCES, JUNE 30, 1994

$238,513.63

3,808,271.31
3,808,271.31 396,240.05 (257.997.03) (257,997.03) 138,243.02 633,660.20
1,n3.894.95 $2.545.798.17

12,251.183.22 136,638.86
12,387.822.08 1,509,686.63
0.00 1,509.686.63 (1,606,703.13)
550.913.11 $453,896.61

TOTAL CURRENT
FUNDS
$18,252,951.48 4,204,511.36 0.00
10,505,212.46 566,427.10 0.00 265,933.33 42,745.80 0.00 0.00 0.00 93,467.44 0.00
2,517,190.02
36,448,438.99
30,279,032.52 3,808.271.31 136,638.86 0.00 95,346.29 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
34,319,288.98
2,129,150.01
0.00 (3n,187.03)
(3n.187.03)
1,751,962.98
(973,042.93)
2,459,288.36
$3,238,208.41

494

STATE COLLEGE
IN FUND BALANCES June 30, 1994

LOAN FUNDS

ENDOWMENT FUNDS

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

$0.00
170,143.00
39,117.06 38.5n.12
51.57
1.709.46 249,598.21

$0.00 37,368.27

$0.00 56,100.00 753,290.43 16,161.05
44,912.00
4,217.69

37,368.27

874,681.17

$0.00

$0.00

3,873,739.44

0.00

3,873,739.44

63,652.95 14,035.83
n,688.78 171,909.43

11,631.51

0.00 37,368.27

946,736.96 4,582.76
962,951.23 (88,270.06)

205,148.n 52,848.26
257,997.03 (257,997.03)

47,937.00
47,937.00 3,825,802.44

0.00 171.909.43
0.00 2,243,701.10 $2,415,610.53

0.00 37,368.27
891,272.00 $928,640.27

119,190.00 119,190.00
30,919.94
8,042.51 $38,962.45

257,997.03 257,997.03
0.00 (64,853.03) 595,470.61 $530,617.58

0.00 3,825,802.44
(52,928.23) 48,139,323.02 $51,912,197.23

495

FORT VALLEY STATE COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30,1994

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants. and Contracts Investment Income Endowment Income Other Sales and Services of Educational Departments Other Sources Total Educational and General Revenues
Sales and Services of Hospital
Sales and Services of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Instruction Research Public Service Academic Support Student Services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures
Hospital Expenditurs
Auxiliary Enterprises Expenditures
Mandatory Transfers
TOTAL EXPENDITURES AND MANDATORY TRANSFERS
OTHER TRANSFERS AND ADDITIONS (DEDUCTIONS) Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
TOTAL OTHER TRANSFERS AND ADDITIONS (DEDUCTIONS)

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

$4,752,529.39 14,500.00
13,139,622.00 7,424.64
578.00

$428,547.73

131,254.38 207,043.07 18,252,951.48

179,300.90 607,848.63

18,252,951.48

3,596,662.73 4,204,511.36

8,415,091.87

57,199.55

333,458.39

1,494.294.32

1, I T 6 , 7 1 5 . 5 7

3,308,040.27

2,469,986.82

173,062.51

18,027,849.30

0.00

3,808,271.31

18,027,849.30

3,808,271.31

(119,190.00) 93,467.44
(95,346.29)
(121,068.85)

(257,997.03) (257,997.03)

RESTRICTED $0.00
11 ,357,381.67 482,045.19 371,940.08 39,816.28
12,251,183.22
12,251,183.22
1,148,991.45 2,590,871.72 2,1IT,801.10
361,836.IT 841,219.23 736,839.74 4,393,623.21 12,251,183.22
12,251,183.22 1,509,686.63
1,509,686.63

CURRENT FUNDS TOTAL
$5,181,OIT.12 14,500.00
13,139,622.00 0.00
11,364,806.31 482,045.19 0.00 372,518.08
39,816.28 0.00
131.254.38 386,343.97 31,111,983.33
0.00
3,596,662.73
34,708,646.06
9,564,083.32 2,648,071.27 2,511.259.49 1,856,131.09 2,617,934.80 4,044,880.01 2,469,986.82 4,566,685.72 30,279,032.52
0.00
3,808,271.31
0.00
34,087,303.83
1,509,686.63 (3IT,187.03) 93,467.44
(95,346.29)
1,130,620.75

NET INCREASE (DECREASE) IN FUND BALANCES

$104,033.33

$138,243.02

$1,509,686.63

$1,751,962.98

496

FORT VALLEY STATE COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30,1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts. Grants. and Contracts Investment Income Prior Year Adjustments Other Additions

$17.963.418.71

$289,532.n

83.654.48

9,812.96

TOTAL REVENUES AND OTHER ADDITIONS

18,047.073.19

299,345.73

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions

17,752,549.73 95,346.29

275,299.57

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

17,847.896.02

275.299.57

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES

(119.190.00) (119,190.00)
79,987.17

0.00 24,046.16

ADJUSTMENTs/RECLASSIFICATIONS

BEGINNING FUND BALANCE

147,658.03

(13;1n.73)

AUXILIARY ENTERPRISES
$0.00 4,204,511.36
4.204,511.36 3.808,271.31
3.808,271.31 (257.997.03) (257,997.03) 138.243.02 633.660.20 l,n3,894.95

FUND BALANCE. JUNE 30. 1994

$227,645.20

$10,868.43

$2.545,798.17

TOTAL
$18.252.951.48 4.204.511.36 0.00 0.00 0.00 0.00 0.00 93,467.44 0.00
22.550,930.28
18,027,849.30 3,808,271.31 0.00 0.00 95.346.29 0.00 0.00
21.931,466.90
0.00 (3n.187.03)
(3n,187.03)
242.276.35
633.660.20
1.908,375.25
$2,784.311.80

497

FORT VALLEY STATE COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Fee Waivers Late Registration Fees Student Activity Fees Graduation Fees Other Student Fees Federal Appropriations Morrill Nelson State Appropriations State Of Georgia - General State of Georgia - Speciallniative State of Georgia - Lottery Federal Grants and Contracts State Grants and Contracts Private Gifts, Grants, And Contracts Endowment Income Sales And Services Of Educational Departments Library Fines Transcripts Fees Post Office Revenue Other Revenue Fees - Adult Continuing Education Fees - Nursery School Farm And Community Life Center Sales - Demonstration Farm Other Sources Garnishment Processing Fees Auto Registration Fees And Fines Cash Over/Short Administrative Cost Allowances College Work-Study Program Perkins Student Loan Program Pell Grants Program Supplemental Educ Opportunity Grants Program College Work-Study Community Service Program Student Activities - Other Other
Total Educational and General

UNRESTRICTED

RESTRICTED

TOTAL

$4,278,419.01 173,062.51 12,645.00 274,566.27 12,216.60 1,620.00
14,500.00
12,622,493.00 400,000.00 117,129.00 7,424.64
578.00
5,598.90 9,666.67 5,196.67 15,040.97 2,470.00 28,419.00 45,131.22 19,730.95
642.00 19,553.00
807.31
27,978.01 15,403.48 18,895.00 10,614.71
1,790.90 14,966.50 96,392.16
$18,252,951.48

$0.00
11,357,381.67 482,045.19 371,940.08 39,816.28
$12,251,183.22

$4,278,419.01 173,062.51 12,645.00 274,566.27 12,216.60 1,620.00
14,500.00
12,622,493.00 400,000.00 117,129.00
11,364,806.31 482,045.19 372,518.08 39,816.28
5,598.90 9,666.67 5,196.67 15,040.97 2,470.00 28,419.00 45,131.22 19,730.95
642.00 19,553.00
807.31
27,978.01 15,403.48 18,895.00 10,614.71
1,790.90 14,966.50 96,392.16
$30,504,134.70

498

CURRENT FUNDS REVENUES Auxiliary Enterprises Sales and Services of Auxiliary Enterprises Student Housing Dormitory Rents Faculty And Staff Housing Faculty Apartments Food Services Cafeteria Sales - Contracted Stores and Shops Bookstore Sales Intercollegiate Athletics Athletics - Fees Athletics - Other Other Service Units Health Services - Fees Student Transportation - Rents Vending Commissions - Contracted
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

FORT VALLEY STATE COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1994

UNRESTRICTED

RESTRICTED

TOTAL

1,122,669.59
21,639.00
1,336,367.34
638,674.64
428,547.73 179,300.90
326,444.69 49,915.05
100,952.42
4,204,511.36

1,122,669.59

21,639.00

1,336,367.34

638,674.64

428,547.73 179,300.90

326,444.69 49,915.05
100,952.42

0.00

4,204,511.36

$22,457,462.84

$12,251,183.22

$34,708,646.06

499

FORT VALLEY STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30.1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

SChool of Agriculture and Allied Program

Dept of Agricultural Instruction

Dept of Agricultural Economics

Dept of Agricultural Engineering

Dept of Ornamental Horticulture

Dept of Electronic Engineering Technology

Dept of Veterinary Technology

Dept of Home Economics

SChool of Arts and SCiences

Dept of Fine Arts

Dept of Languages

Dept of Mass Communications

Dept of Business Administration and Economics

01

Dept of Computer Technology

0 0

Dept of Biology

Dept of Chemistry

Dept of Nursing

Dept of Mathematics and Physics

Dept of History, Geography, and Political Science

Dept of History-General Operation

Dept of Psychology

Dept of Criminal Justice, Sociology & Social SCience

Dept of Military SCience

SChool of Education. Graduate & Special Education

Dept of Curriculum Instruction

Dept of Health & Physical Education

Dept of Counseling & Psychology

Dept of External Degree Program

Community Education

Dept of Continuing Education

Continuing Education

Preparatory and Remedial Instruction

Dept of Developmental Studies

auality Improvement Programs

$335.915.57 90,107.98 96,692.31
121,586.84 190,157.27 350,459.83 258,113.43
417.012.12 755.992.78 313.945.65 594.048.71 413.891.00 387.115.09 208,901.45 193.383.15 360.123.19 415,801.81
7,211.21 138.657.83 273.042.78 22,018.05
717,933.22 378,851.04 373,410.26 109,061.36
82.931.87
810,259.87 468.20

Restricted
$0.00 32,057.17
2,894.79
12,930.54
0.00 201,953.97
58,531.25 20,841.62
491.16 134,395.09
108,858.84 0.00
123,028.92 190.00
62.346.41 392.671.89

Total
$335,915.57 122,165.15 99.587.10 121.588.84 190.157.27 383.390.37 258.113.43
417,012.12 957,948.75 370,478.90 594.046.71 434,532.82 387,115.09 209.392.81 193.383.15 494.518.28 415.801.81
7.211.21 138.657.83 273,042.78 22,018.05
828,791.86 378.851.04 496,439.18 109.251.38
145,278.28
1.202,931.78 468.20

TOTAL INSTRUCTION

8,415,091.87

1.148.991.45

9,584,083.32

Personal Services
$323,102.00 119,270.30 86,910.32 115.383.34 149.013.29 275.983.62 242.895.55
346,418.53 907.895.31 289.868.66 543.666.57 291.321.62 355.335.84 193.728.32
35.609.67 399.297.49 376.900.94
7,211.21 135.597.67 268.853.74
15.879.16
781.472.10 386,846.84 391,751.43
14,405.92
117,628.58
1,043,553.38
8,195,600.96

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

$742.95 1,041.20 1.141.n
310.08
1,189.09
487.98 4,342.30 1.n2.73
263.49 2.337.71
0.00 324.66 1,667.17 2.n8.62 729.73
88.44 352.23
6.549.55 1,824.83 2.971.29 11.158.63
3,072.40
14,337.17
59,482.00

$10.383.82 1.853.65 7.583.01 4.457.75 4.941.40
15.822.71 11,467.32
31,957.05 32,524.89 32,523.91 12,787.28 34,037.03 18,532.69
8,471.63 78,040.73 23,762.17 17,587.14
0.00 2.971.72 3,838.81 6,138.89
27,204.04 10,179.57 101,716.46 80.286.81
19,673.32
93,828.95 468.20
893,018.95

Equipment
$1.686.80 0.00
3.952.00 1.435.89 36,202.58 71,584.04
581.47
38.148.58 13.384.25 46.311.60 37.329.37 108.838.26 13,246.76
6,868.00 78,065.58 68,680.00 20.604.00
0.00 0.00
11.588.17
0.00 3.402.00
4,904.00
51,212.28 0.00
615.981.41

FORT VALLEY STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30. 1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

RESEARCH

Individual or Project Research

Agricultural Research Station

57,199.55

Restricted 2,590,871.72

Total 2,648,071.27

TOTAL RESEARCH

57,199.55

2,590,871.72

2,648,071.27

PUBLIC SERVICE Community Services
Farm and Community Services Cooperative Extension Services
General Extension Services Program

249,098.93 84,359.46

108,775.17 2,069,025.93

357,874.10 2,153,385.39

TOTAL PUBLIC SERVICE

333,458.39

2,177,801.10

2,511,259.49

ACADEMIC SUPPORT

U1 Libraries

0.....

Hunt Memorial Library

Academic Computing Support

Computing Services-Academic

Ancillary Support

Demonstration Farm

Farm Administration

Home Management House

Nursery School

Nursery School Administration

Academic Administration

Office of VP for Academic Affairs

Dean-School of Agricultural & Allied Program

Dean-School of Arts and Sciences

Dean-School of Graduate & Elementary Education

Academic Personnel Development

Academic Development Programs

Honors Program Coordinator

679,252.84 69,998.11
40,278.04 259.53
51,825.59 196,491.95 142,321.67 148,276.02 163,269.47
2,321.10

102,142.06 4,911.81
212,240.90 42,542.00 0.00

781,394.90 74,909.92
40,278.04 259.53
264,066.49 239,033.95 142,321.67 148,276.02 163,269.47
2,321.10

TOTAL ACADEMIC SUPPORT

1,494,294.32

361,836.77

1,856,131.09

Personal Services
1,541,834.08 1,541,834.08
221,079.26 1,407,467.63 1,628,546.89
459,750.69 45,857.93
3,658.63
136,171.41 148,337.51 135,493.59 137,290.63 144,975.42
1,211,535.81

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

92,582.41 92,582.41

725,509.16 725,509.16

4,183.22 113,812.73 117,995.95

129,083.60 444,690.58 573,774.18

429.95 346.99
326.95 7,381.35
562.10 244.39 1,299.53
0.00 10,591.26

120,674.75 15,973.85
36,619.41 259.53
106,034.01 26,153.09 5,296.98 10,741.00 15,219.52
2,321.10 339,293.24

Equipment
288,145.62 288,145.62
3,528.02 187,414.45 190,942.47
200,539.51 12,731.15
21,534.12 57,162.00
969.00 0.00
1,775.00
294,710.78

FORT VALLEY STATE COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30.1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

STUDENT SERVICES

Student Services Administration

Office of VP-Student Affairs

345.637.75

Counseling and Career Guidance

Counseling & Career Development

228,793.63

Counseling-Minority Advisement

6.063.11

Testing Services Center

111.453.36

Financial Aid Administration

Office of Director of Financial Aid

295,720.47

Student Activities Program

Student Activities

275,299.57

Student Admissions

Office of Admissions

146.180.34

Student Recruitment

165,321.81

Student Records

UI Office of the Registrar 0
'" TOTAL STUDENT SERVICES

202.245.53 l,n6,715.57

Restricted 266,312.62 185,417.78 25.708.19
363,780.64 841.219.23

Total
611,950.37 414.211.41
6.063.11 111,453.36 321,428.66 275,299.57 146,180.34 529,102.45 202,245.53 2,617.934.80

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

467,369.55 272.470.88
87.506.83 262,707.46
115,114.05 296,645.81 171,196.70 1.673.011.28

9.264.46 14,126.08
366.51 732.26 2,382.56
333.12 38,619.39
1,104.97 66.929.35

123,333.12
106.071.19 5.696.60 12,285.98
39.936.59
275,299.57
30.408.17 187.653.25
26.436.25
807,120.72

INSTITUTIONAL SUPPORT Executive Management Office of the President Fiscal Operations Vice President for Business & Finance Accounting Services Division General Admin & Logistical Service Office of Director of Personnel Procurement and Materials Management Office of Director of Procurement Central Stores Operations Central Duplicating Operations Post Office Campus Safety Operations Administrative Computing Support Computer Services Public Relations and Development Director of Institutional Advancement Director of Alumni Affairs Office of Development Office of Institutional Research & Planning Office of Director of Public Relations

203.351.79
215,829.30 426,010.01
98,n1.58
200.745.85 129,116.80
13.636.43 63.516.69 568,267.97
151.312.50
115,930.27 78,924.34 68,003.43
107,255.43 142.442.98

1,480.00
0.00 113.262.99 81.782.14 85,741.24

203,351.79
217,309.30 426,010.01
98,n1.58
200,745.85 129,116.80
13,636.43 63,516.69 568,267.97
151,312.50
229,193.26 78,924.34 149.785.57
107,255.43 228,184.22

184,647.98
193.105.47 3n,l38.93 -
83.397.17
172,328.52 105.238.94
12.198.27 48,946.87 545.713.36
107,327.94
142,490.35 68,355.34 136,4n.11 101,802.31 105,428.78

9,501.21 1,365.15 2.403.29 1,310.78
280.07
765.54
100.36 19,849.43
761.98 432.52 1.222.01 1,668.47

9,202.60
15,272.18 43,532.79
13,663.63
16.306.95 8,044.86 (18,399.03) 7,191.38 21,789.07
36.7n.13
55,104.32 9,807.02
12,875.94 4.231.11
112,646.37

Equipment
11,983.24 21.543.26 10,928.29 16,402.05
325.00 6,184.00 3,507.61 70.873.45
7,566.50 2,935.00
400.00 11,830.31 15,833.00 19,837.19 7,378.44
7,107.07 11.749.16
0.00 0.00 8,440.60

FORT VALLEY STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INS TIT U TI 0 N A L SUP PO R T (Continued)

General Institution

Staff Benefits-Non Payroll Related

510,881.00

College Work Study Program-Federal On Campus

College Work Study Program - Federal Off Campus

College Work Study Program - State Program

142,212.02

General Institutional Expenses

71,831.88

Institutional NCATE Accreditation

0.00

Restricted
426,983.47 25,089.90 2,500.00

Total
510,881.00 426,983.47
25,089.90 142,212.02
71,831.88 2,500.00

TOTAL INSTITUTIONAL SUPPORT

3,308,040.27

736,839.74

4,044,880.01

OPERATION & MAINTENANCE OF PLANT

Physical Plant Administration

Office of Director of Physical Plant

123,347.92

Building Maintenance

U1 Building Maintenance Operations
0w Custodial Services
Building Cleaning Services

585,886.73 686,184.52

Utilities

Campus Utility Operations

Heat, Light, & Power

793,493.54

Landscape and Grounds Maintenance

Grounds Operations-Campus

281,074.11

123,347.92 585,886.73 686,184.52
793,493.54 281,074.11

TOTAL OPERATION & MAINTENANCE OF PLANT

2,469,986.82

0.00

2,469,986.82

SCHOLARSHIPS AND FELLOWSHIPS Scholarships Federal Scholarships - State Fee Waivers Scholarships - Private Funds

173,062.51

4,353,806.93 39,816.28

4,353,806.93
173,062.51 39,816.28

TOTAL SCHOLARSHIPS AND FELLOWSHIPS

173,062.51

4,393,623.21

4,566,685.72

TOTAL EDUCATIONAL & GENERAL EXPENDITURES 18,027,849.30

12,251,183.22

30,279,032.52

Personal Services
510,881.00
2,895,478.34 93,447.84
299,902.10 485,723.67
131,080.39 1,010,154.00
0.00 18,156,161.36

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

0.00
48.78 0.00
39,709.59

426,983.47 25,089.90 142,212.02 71,783.10 505.00
1,014,619.81

461.91 461.91

29,438.17 272,n6.87
48,464.43
793,493.54 36,338.72
1,180,511.73

0.00 387,752.47

4,353,806.93 173,062.51 39,816.28
4,566,685.72 9,900,533.51

Equipment
1,995.00 95,072.27
0.00 13,207.76 151,996.42 113,655.00 278,859.18
0.00 1,834,585.18

FORT VALLEY STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING Student Housing-Dormitories

Unrestricted 1,005,845.95

Restricted

Total 1,005,845.95

TOTAL STUDENT HOUSING

1,005,845.95

0.00

1,005,845.95

FACULTYAND STAFF HOUSING Faculty Apartments

33,930.24

33,930.24

TOTAL FACULTY AND STAFF HOUSING

33,930.24

0.00

33,930.24

FOOD SERVICES Cafeteria-contract

1,260,321.48

1,260,321.48

TOTAL FOOD SERVICES

1,260,321.48

0.00

1,260,321.48

U1 STORES AND SHOPS

0
~

Bookstore

TOTAL STORES AND SHOPS

605,241.80 605,241.80

605,241.80

0.00

605,241.80

INTERCOLLEGIATE ATHLETICS Athletic Administration Athletic Programs

490,191.46 110,425.06

490,191.46 110,425.06

TOTAL INTERCOLLEGIATE ATHLETICS

600,616.52

0.00

600,616.52

OTHER SERViCE UNITS Health Services Student Transportation Vending Operations-Contracted

217,874.62 49,360.95 35,079.75

217,874.62 49,360.95 35,079.75

TOTAL OTHER SERVICE UNITS

302,315.32

0.00

302,315.32

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

3,808,271.31

0.00

3,808,271.31

TOTAL CURRENT FUND EXPENDITURES

$21,836,120.61

$12,251,183.22

$34,087,303.83

Personal Services
810,444.42 810,444.42
21,646.17 21,646.17
111,778.03 111,778.03
65,970.15 65,970.15
66,135.55
66,135.55
189,579.32 35,323.02 27,622.48 252,524.82 1,328,499.14 $19,484,660.50

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

1,774.68 1,774.68

193,626.85 193,626.85

0.00

12,284.07 12,284.07

1,148,543.45

0.00

1,148,543.45

407.87 407.87

538,863.78 538,863.78

12,549.47 12,549.47

411,506.44 108,684.24
520,190.68

390.27
390.27 15,122.29 $402,874.76

27,905.03 14,037.93 7,457.27
49,400.23
2,462,909.06
$12,363,442.57

Equipment
0.00
0.00 0.00 0.00 1,740.82 1,740.82
0.00 1,740.82 $1,836,326.00

REVENUE Student Fees
Fees-Student Activities Other Sources Fees - Court Fines
Lyceum Activities Intramurals Miscellaneous Revenue
TOTAL REVENUE
EXPENDITURES Intramural Athletics Intramurals Administration Bowling Program - Men & Women Cheerleaders Social and Entertainment Activities Lyceum Program Speakers Program Debating Program Social Program Parant's Day Program Homecoming Program Special Events Program Players Guild College Band Glee Club/Choir Dance Group Student Orientation and Retreat Student Government Student Government Student Publications Student Annual Student Newspaper Other Identification Cards Student Council and Clubs ROTC Clubs Alpha Kappa Mu Student Judical Court
TOTAL EXPENDITURES
Exce88 Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

FORT VALLEY STATE COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES YEAR ENDED JUNE 30, 1994

$6,1n.50 1,400.00 7,389.00

$274,566.27 14,966.50

$289,532.n

3,904.00 2,000.00 4,947.08
14,140.82 6,135.44 6,275.86
18,732.08 1,219.97 6,632.57
10,160.17 5,443.93
43,121.68 5,376.60 2,148.34 4,500.00
39,913.47 8,464.38
2,340.00 404.30
2,000.00 1,195.55 4,974.79

10,851.08
123,887.46 81,268.54 48,377.85 10,914.64

275,299.57 14,233.20 (13,1n.73) 9,812.96
$10,868.43

505

SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30,1994

REVENUE Student Fees Fees - Athletic Other Sources Ticket Sales Basketball Receipts Football and Basketball Guarantees
TOTAL REVENUE
EXPENDITURES Athletics Administration Football Mens Basketball Womens Basketball Mens and Womens Tennis Mens and Womens Volleyball Scholarships to Athletes Scholarships - Books for Athletes Track and Field
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustment- Prior Year
ENDING FUND BALANCE

164,229.36 6,317.00 8,754.54

$428.547.73 179,300.90

207,759.52 61,024.72 11,317.62 10,198.28 5,800.40 3.313.91
278,292.72 4.139.22
18,nO.13

$607,848.63
600,618.52 7,232.11
47.748.01 (3,471.01) $51,507.11

506

FORT VALLEY STATE COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

FEDERAL FUNDS GEOX Combined Balances Micro Papaya Patato Seed Uganda Geox 5105 94 soybean

($72,957.33)

Biotechnology (csi) C A Education Production Distribution Sweetener USDA Forestry AKR Peanut Project Cattle Inferility Zimbabwe Byron Research Minority Family Institute USDA Agriculture Career Symposium Minority Apprenticeship Program Young Scholars CSllnter Communication USDA Apprenticeship Program NHSC Recruitment Program

1,527.15 (3,513.36) 1,610.29
34.72 2,462.44 (54,152.76) (8,400.23) 11,356.05
629.95 (4,078.32)
464.90
(2,403.25)

Pre-Freshman Enrichment Program Home Economics Recruitment USDA Excellence Program USDA Sunbelt

(14,030.02) 1,125.54 (1,093.77)
31,473.86

Diversifying Veternary Technical Career/FS Caribbean Training Phase II Rehabilitation Training Counselors Agency for International Development Title II HHS Cardiovascular OSUIAID Uganda MFAD Strengthen Education Food/Agriculture East Caribbean Training Phase II Enhance Profession Education American Minority Biotechnology Alabama A & M

181.01 7,238.36 (31,903.99) (87,409.99)
174.03 (21,743.17) 34,726.59
1,957.56 9,272.43 1,087.22 16,216.75

Geox 2101-84 Water Quality USDA APHS Cattle Breeding USDA Gene Breeding Goats Child Care Development Grant Aid Nepal Fishers Minority Mathematics for Teachers

(46,058.62) (9,230.39) (6,017.19) (2,320.85) (2,074.72)
(10,531.55) (14,n8.23)

Rehabilitation Training Child Adult Food Student Intern National Science

Lawrence Livermore National Laboratory CDEP Battelle UNL.V Math Electrical Engineer Department of Energy Ind DOE Energy Department of Energy

3,110.57 298.61
(137,322.48) (19,163.25) (47,131.57) 3,691.00

Energy Science

3,639.58

Department of Energy-Bonneville Power Bureau of Reclamation L.L.L.N Department of Energy

(39,465.83) (20,339.08)

USGS

RECEIPTS $1,575,047.90
17,813.79 11,698.58
9,935.86 3,532.36 31,895.36 78,716.00 16,466.23
(222.03) 19,705.69
2,705.00 25,000.00
10,726.32 459.00
93,nO.49
(1,957.56)
10,552.64 29,918.34
8,642.47 27,825.98 22,906.73 24,943.81
189,604.75 (5,140.04)
259,488.42
39,465.83 200.00
2,000.00 30,250.00

DEDUCTIONSfTRANSFERS

For Indirect

For Direct

&Adm. Allow

FUND BALANCE June 30,1994

$1,744,364.03 51,156.51 27,049.37 21,259.85 2,106.62 11,463.01 506.44 2,043.80 34,339.81
16,471.34 24,407.11
5,410.33
19,569.69 186.00
12,924.17 18,064.67
11,306.33
73,015.36 1,022.28
45,451.42
7,790.01 31,517.34
5,613.62 27,108.50 52,059.51
13,718.55 123,028.92
3,327.50 162.12
126,434.98 6,449.16
244,309.14
24,598.91 55,744.86 88,068.82 30,053.29

$0.00 2,422.00
3,560.00 3,620.36

($242,273.46) ($33,342.72) ($27,049.37) ($9,561.27) ($2,106.62) $0.00 ($487.44) ($433.51) ($2,409.73) $2,462.44 $5,669.90 ($16,341.11) $5,945.72 $629.95 ($4,300.35) $464.90 $136.00 $115.75 $12,075.83 ($32,094.69) $1,125.54 ($1,093.77) $31,473.86 ($399.00) $7,697.36 ($11,148.86) ($88,432.27) $174.03 ($21,743.17) ($10,724.83) $0.00 $9,272.43 $1,087.22 $16,216.75 ($49,618.62) ($6,467.76) ($11,236.55) $708.00 ($1,357.24) ($39,684.33) $10,165.58 ($13,718.55)
($123,028.92) ($3,327.50) ($162.12) $3,110.57 $298.61
($74,152.71) ($30,752.45) ($31,952.29)
$3,691.00 $3,639.58 ($24,598.91) ($75,883.94) ($86,068.82)
$196.71

507

FORT VALLEY STATE COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1994

FUND BALANCE JULY 1, 1993

FEDERAL FUNDS (Continued) USDA Food and Nutrition USDA Family Job Clinic USDA-Education Assistant Technology FHA Minority Leadership Design Mini-Grant USDA Summer Sports Program USDA Job Readiness USDA Training Small Farmers USDA Career Veterinary USDA Soil Conservation Project USDA Drought Relief Business Outreach & Exension Multidisciplinary Center Coop Ext. Cooperative Extension '91 USDA Strengthen Recruitment Cooperative Extension '93 Cooperative Extension '94 College Men Mentors Junior High School Model HIVIAID NAFEO NIH Summer Extramural Improve Counseling Center '91 Improve Developmental Studies Offices Computerize Financial Aid Administration Computer Center Improve Counselors and Tuors Improve Developmental Studies Offices Wellness Improvement '92 Improve External Degree '92 Strengthen Communication '92 Computer Graphics Improve Cable TV Computerize Graduate Teachers Education Strengthen Veterinary Science '92 Improve College Relations Developmental Counsel Assessment '92 Educationi Opportunity Center Create a Campus Learning Environment Talent Search '92 Center Excell Academic Computer

14,488.37 (9.38)
(115,228.83) 4,371.89 158.34
14,777.87 (10.88)
(158.10) 18,408.83
24.30
3,800.00 835.25
(22,321.14) (179,432.56)
2,811.20 583.83
(1,579.90) 75.00
403.45 953.00
45.00 1,004.74
32.75 (771.50) 5,435.40 (7,855.00)
(48.28) (1,858.00)
319.85 47.88
810.40 12,728.12
530.44 842.82 (1,234.38)

Strengthen Fiscal Management

(8,798.81)

Acquisition Equipment Chemistry ROTC Skills Project Upward Bound Project Upward Bound

(10,209.98) (40,480.35) (14,833.44)

Education Opportunity Center

NSF Foundation Project Administration '93 FaCUlty Staff Development '93 Enhance ReadinglWriting '93 Improving Basic Skills in Math '93 Renovate Veterinary Facilities Automated Library System Improve Community Relations '93 Professional Education Instructional Enhancemen Restrict Academic Advisement Enhancing Administrative Instructor CIGNA Cente

(12,574.45) (9,841.33)
(31,131.24) (54,998.99)
(2,071.95) (5,800.00) (10,855.55) (9,980.88) (26,324.47)
(16,690.23)

Improve Student Academics

(11,341.75)

RECEIPTS
3,583.00
115,228.83 43,025.58
32,598.00
58,553.73
15,300.00
24,250.58 738,314.51 908,474.13
(75.00) (403.45) (953.00)
(45.00) (1,004.74)
(32.75) 4,555.00 (5,435.40) 8,045.00
184.07 48.28
2,293.00 (319.85)
12,882.88 1,489.75 (810.40)
(13,078.12) (530.44) (495.12)
7,380.57 8,887.31 13,370.72 110,198.00 87,839.04 143,374.28 15,421.04 112,921.93 32,028.97 49,139.23 103,812.45 10,338.35 (7,114.06) 86,065.89 20,918.31 34,553.34 7,905.98 34,741.89 22,079.46
508

DEDUCTIONSfTRANSFERS

For Indirect

For Direct

& Adm. Allow

FUND BALANCE June 30,1994

3,584.43
153,184.03 49,852.39
35,553.84
58,498.80
4,242.91 48,748.89 18,415.93
581,382.54 1,072,107.98
1,524.94
3,733.50
190.00 184.07
12,930.54 1,489.75
(350.00)
4,911.81 1,480.00
491.18 121,859.09
71,983.98 131,003.80 188,818.08
88,285.81 22,385.84 18,007.99 45,758.40
8,284.40
55,210.34 9,803.78 8,214.34 7,905.96
18,051.66 9,970.84

12,477.00 31,599.00

$14,488.94 ($9.38)
($153,184.03) ($2,255.14) $158.34 $11,821.83 ($10.88) ($158.10) $18,481.78 $24.30 ($4,242.91)
($48,748.89) $2,484.07 $835.25 $1,929.42
($24,480.59) ($185,833.85)
$1,088.28 $583.83
($1,579.90) $0.00 ($0.00) $0.00 $0.00 $0.00 $0.00
$50.00 $0.00 $0.00 $0.00 $0.00
$435.00 $0.00 ($0.00) $0.00 $0.00 $0.00 $0.00
$347.70 $1,234.38
$588.70 $2,889.80 ($52,123.44)
$841.84 ($108.54) ($153,395.04) $482.87
$0.00 $0.00 $2,857.08 $0.00 ($12,914.06) $0.00 $1,131.65 $14.53 $0.00 $0.00 $767.07

FORT VALLEY STATE COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

FEDERAL FUNDS (Continued) Improve Instructor Campus Radio and Cable TV Talent search Create Learning Campus Environment '93 Project Administration Academics Computing Default Management Loan Professional Education Instruction Automatic Library System Enhance Reading Writing Improve Basic Mathematics College Relations Campus Radio And Cable TV Academics Retention

(7,252.65) (25,324.00) (10,938.60)

Academics Advising Faculty Staff Development

Talent search Cooperative Education Enhance Administration Cigna Center College Work Study Program-Qn Campus College Work Study Program-Robbins Ajr Force Base College Work Study Program-Year Adj. State Educ Opportunity Grant (I) Current Year State Eduo Opportunity Grant - Prior Years Pell Grant-Prior Years Pell Grant-eurrent

2,632.88
(7,656.25) (20,412.79)
859.00 27,478.13 (187,039.72)

Pell Administration College Work Study Program-Private/Off Campus College Work Study Program-CSLP NSF Scholarship Northrop Corp Scholarship College Work Study Program-eSLP '93

(4,704.23) (570.33)
(9,999.92) 2,000.00 (7,523.64)

TOTAL FEDERAL FUNDS

(1,283,426.26)

STATE FUNDS Combined Bals University of Georgia Oral Communications Car sear Education Food Program for Children Georgia Professional Standard Commission Fort Valley State College North Georgia RESA HOP E Program SSIG Futurescape Biological Technique JTPA Remedial Education Georgia Plan ODES Student Energy System History Middle Grade Math Teachers Improve Geometry-Middle Grades Teach Informal Geometry Math Teachers Workshop Summer Health Science '91 Minority Preserve Math Teachers Ga Pre-Kindergarten Program Public Health Lifeline

3,968.02 5,329.81 5,890.17
331.90 (1,999.95) (2,257.66)
102.44 587.41 225.30
1.65 4,043.45
(49.30) 8,446.95 (8,149.97)
418.80 188.02 (13,038.19)
(38,8n.84)

TOTAL STATE FUNDS

(34,838.99)

RECEIPTS 19,n8.87 92,488.46 29,453.04 49,738.54 15,953.n
71.00
(10,076.72)
124,147.64 65,530.30
451,235.85 25,615.63
243,321.75 383.00
2,916.50 3,886,180.43
18,895.00 5,860.12 599.02
119,488.00 3,500.00 9,124.87
10,505,212.46
4,500.00 5,644.37 17,362.50 161,850.00
184.00 21,102.30 165,n4.48 190,009.45 566,427.10
509

DEDUCTIONSITRANSFERS

For Indirect

For Direct

& Adm. Allow

FUND BALANCE June 30, 1994

12,199.88 56,471.1H3 17,893.44 50.530.54 20,641.62 25,708.19 85,058.66 46.517.79 156,033.50 12,097.96 74,447.71 44,331.37 40,705.27 42,542.00 22,338.82 110,517.54 63,412.00 44,294.75 425,890.72 24,014.65
212,294.25
3,790,876.92
1,075.25 28.69
169,178.26 21,735.50 1,064.06
11,357,381.67

14,126.00
27,978.01 1,600.98
10,614.71
0.00 18,895.00
80.64
109.28 127,082.98

$326.34 $892.50 $621.00 ($792.00) ($4,687.85) ($25,708.19) ($85,058.56) ($46,517.79) ($155,962.50) ($12,097.96) ($74,447.71) ($54,408.09) ($40,705.27) ($42,542.00) ($22,338.82) ($495.90) $2,118.30 ($44,294.75)
$0.00 ($0.00) ($7,656.25) $0.00 $1,242.00 $30,394.63 ($91,736.21) $0.00 $0.00 ($0.00) ($59,690.18) ($16,235.50) $427.89
($2,262,678.45)

2,500.00 2,894.79 19,578.00 140,144.00
7,039.87
7,960.11 160,181.39 141,747.03 482,045.19

9,555.88 9,555.88

$3,968.02 $5,329.81 $5,890.17
$331.90 $0.05
$491.92 ($2,215.50) $21,706.00
$102.44 $587.41 $225.30
$1.65 ($2,996.42)
($49.30) $8,446.95 ($8,149.97)
$418.80 $372.02 $104.00 $5,593.09 ($171.30)
$39,987.04

FORT VALLEY STATE COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

RECEIPTS

DEDUCTIONSITRANSFERS

For Indirect

For Direct

&Adm. Allow

FUND BALANCE June 30, 1994

PRIVATE FUNDS Animal Health Technology Summer Sports Program-eombined Years Summer Sports Program-eurrent SECID Legislature Salvadoran Training Project Slone Foundation '1 Slone Foundation '2 Health Produce Disease Kellogg Educationi Delivery 2 Kellog Foundation Video Kellogg Communication Kellogg Georgia Leader in Agriculture Education 4-H Economics Council Gerontology Teacher Education Preparation Planning Study of the Black Male Women's Sports Fuller E Calloway Southern Rural Development Center Create Protfol (PSC) Professional Development in School (PSC) Department Children & Youth Service NAFEO College Work Study Program-off Campus Gerontology-eDEP
TOTAL PRIVATE FUNDS
ENDOWMENT FUNDS Fort Valley State College General Scholarship George Leash Fund Jamison Estate Fund Sadie Calwell Fund James Tolbert Fund
TOTAL ENDOWMENT FUNDS
TOTAL RESTRICTED FUNDS - CASH BASIS

439.00 29,871.03 39,981.86
4,161.99 387.76
1,438.13 75.47 (13.86)
16,646.32 (9,698.75)
(743.06) 500.00 (56.00) 9,015.08 6,972.53 9,088.44
(73.60) 149,771.54
257,761.68

58,867.58 500.00
586.75
6,750.00 26,859.52
3,675.00 25,000.00
2,000.00 995.85
140,698.63 265,933.33

55,742.22 4,011.00
369.00 977.88 32,057.17 3,499.96 7,310.68 9,673.77 413.93 257,884.47 371,940.08

4,713.55
4,713.55 (1,055,790.02)

40,877.39 923.00 302.68 425.99 216.74
42,745.80
11,380,318.69

39,816.28
39,816.28 12,251,183.22

$439.00 $29,871.03 $43,107.02
$650.99 $387.76 $1,438.13
$75.47 ($13.86) $17,233.07 ($9,698.75) ($743.06) $500.00 ($56.00) $9,015.08 $6,603.53 $9,088.44 $5,772.12 ($5,197.65) $175.04 $17,689.32 $2,000.00 ($9,673.77) $581.92 ($73.60) $32,585.70

0.00

$151,754.93

0.00 136,638.86

$5,774.86 $923.00 $302.68 $425.99 $216.74
$7,643.07
($2,063,293.41)

AMOUNTS EXPENDED BUT NOT REIMBURSED TOTAL RESTRICTED FUNDS - ACCRUAL BASIS

$550,913.11

2,517,190.02 $13,897,508.71

$12,251,183.22

$136,638.86

$2,517,190.02 $453,896.61

510

FORT VALLEY STATE COLLEGE
STATEMENT OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS YEAR ENDED June 30.1994

BEGINNING FUND BALANCE. ADJUSTED
ADDITIONS Gifts And Grants Federal Private Interest Income Loans Other Collections and Income Gain from Trading Investments
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments Administrative Allowance Loan Collections Costs Cost of Loans Assigned to U S Government Other Costs-Restricted Funds
TOTAL DEDUCTIONS
ENDING FUND BALANCE

LOAN FUNDS

ENDOWMENT FUNDS

$2.243.701.10

$891 .272.00

TOTAL $3.134.973.10

170.143.00 39.117.06
38.5n.12 1.709.46 51.57
249.598.21
9.592.98 15,403.78 (1.291.98) 54.059.97
(75.97)
n.688.78
$2,415.610.53

37.368.27 37.368.27

170.143.00 39.117.06
38.5n.12 1.709.46
37.419.84
286.966.48

0.00 $928.640.27

9.592.98 15,403.78 (1.291.98) 54.059.97
(75.97)
n.688.78
$3.344.250.80

LOAN FUNDS Federal
Perkins Loan Program Private
Hunt Memorial Fund William Hubbard Funds Corlis Hicks Memorial Fund
TOTAL LOAN FUNDS
ENDOWMENT FUNDS Restricted as to Income General Scholarship Funds George Leask Fund Jamison Estate Funds Sadie W Calwell Funds James Tolbert Funds
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30. 1994

FUND BALANCE JULY 1.1993

ADDITIONS

DEDUCTIONS

ADJUSTMENTS & TRANSFERS

FUND BALANCE JUNE 30.1994

$2.240,423.78
1.325.00 1.357.32
595.00
2.243.701.10

$249.546.64 51.57
249.598.21

$n.688.78 n.688.78

846.679.69 22.037.81 7.251.40 10.202.07 5.101.03
891.272.00
$3.134.973.10

35,499.86 923.00 302.68 425.99 216.74
37.368.27
$286,966.48
511

0.00 $n.688.78

$0.00 0.00

$2,412.281.64
1.325.00 1.408.89
595.00
2,415.610.53

0.00 $0.00

882.179.55 22.960.81 7.554.08 10.628.06 5.317.n
928.640.27
$3.344.250 .80

FORT VALLEY STATE COLLEGE
SUMMARY OF PUBLIC TRUST FUND INVESTMENTS Year Ended June 30.1994

LOAN FUNDS U S Saving Bonds
TOTAL INVESTMENTS - LOAN FUNDS
ENDOWMENT FUNDS Bonds Common Stocks
TOTAL INVESTMENTS - ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUND INVESTMENTS

BOOK VALUE

MARKET VALUE

$1.325.00 1.325.00
861,183.98 456.29
861,640.27 $862.965.27

$1,325.00 1,325.00
911.188.36 484.87
911.673.23 $912,998.23

512

FORT VALLEY STATE COLLEGE
DETAIL OF INVESTMENTS IN BONDS June 30, 1994
LOAN FUNDS
BONDS United States Saving Bonds No. Q1707524968E No. C357299285E No. RR26232860E No. 76293307E
Total United States Savings Bonds TOTAL INVESTMENTS IN BONDS- LOAN FUNDS

BOOK VALUE

MARKET VALUE

$25.00 100.00 200.00 1,000.00
1,325.00
$1,325.00

$25.00 100.00 200.00 1,000.00
1,325.00
$1,325.00

COMMON STOCKS York International Corporation Goldkist Company
TOTAL COMMON STOCKS
BONDS Investment in Bonda
TOTAL INVESTMENT IN BONDS
TOTAL INVESTMENT - ENDOWMENT FUNDS

ENDOWMENT FUNDS
NUMBER OF SHARES
120 1
121

BOOK VALUE

MARKET VALUE

455.29 1.00
$456.29

$505.37 1.11
$506.48

BOOK VALUE

MARKET VALUE

$861,183.98 $861,183.98

$918,338.13 $918,338.13

$862,965.27

$862,965.27

513

FORT VALLEY STATE COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

REVENUE/ADDITIONS State Appropriations - Lottery Funds USDA - Agricultural Research Fund (GEOX) Stregthening Grant Title III State - Self Insurance Funds Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURESIDEDUCTIONS Buildings USDA - Veterinary Science Facility Dairy Processing Plant Renovation - Veterinary Renovations - Dog/Cat Facility Renovations - Administrative Offices Repairs - Agriculture Mechanics Renovations - Veterinary Technology Renovations - Nursing Program Facility
Residence Halls Faculty/Staff Apartments Conduits Service -Residence Halls Total Buildings
Improvements Other Than Buildings Running Track Surfacing Physical Education Practice Field Registration System Set-up Fiber Optics Cabling - Title III
Total Improvements Other Than Buildings
Equipment Accounting Service Satellte Disk Residence Halls Food Service Center Student Center Vending
Total Equipment
Expenditures Not To Be Capitalized Registrations System Set-up Health Services Food Service Center Residence Halls
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURESIDEDUCTIONS

Unrestricted

UNEXPENDED Restricted

$56,100.00
16,161.05 44,912.00 117,173.05

$0.00 636,474.00 116,816.43
753,290.43

Total

RENEWALS AND REPLACEMENTS

$56,100.00 636,474.00 116,816.43
16,161.05 44,912.00
870,463.48

$0.00
0.00 0.00

1,905.00 16,161.05 43,100.00 86,972.75
148,138.80
0.00 1,712.00 11,623.46 13,335.46
18,972.27 13,000.00
31,972.27
4,582.76 0.00 0.00 0.00
4,582.76 198,029.29

89,924.00 546,550.00
11,714.06 5,223.65
653,411.71 89,802.00 10,076.72 99,878.72
0.00
0.00 753,290.43

89,924.00 546,550.00
11,714.06 5,223.65 1,905.00
16,161.05 43,100.00 86,972.75
0.00
0.00 801,550.51
89,802.00 1,712.00
11,623.46 10,076.72 113,214.18
18,972.27 13,000.00
31,972.27
4,582.76 0.00 0.00 0.00
4,582.76
951,319.72

0.00 0.00 0.00
0.00 0.00 0.00 0.00 31,967.50 12,658.94 150,788.33 195,414.n
0.00
1,275.00 1,909.00 2,700.00 3,850.00 9,734.00
0.00 3,131.65 5,546.58 44,170.03 52,848.26
257,997.03

514

FORT VALLEY STATE COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises
Reserve for Renewals and Replacements Transfers from Resident Instruction Funds
Special Initiative Funding
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

119,190.00 119,190.00
8,042.51 42,551.45 (11,631.51)
38,962.45 0.00
$38,962.45

0.00 0.00
0.00 0.00 $0.00

Total

RENEWALS AND REPLACEMENTS

0.00
119,190.00
0.00
8,042.51 42,551.45
0.00 (11,631.51)
38,962.45 0.00
$38,962.45

257,997.03
257,997.03 595,470.61 (64,853.03)
530,617.58 $530,617.58

515

FORT VALLEY STATE COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30,1994

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Expended from Ga. State Financing & Investment Commission Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Adjustments to Inventory Counts
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$48,139,323.02 (52,928.23)

$48,088,394.79

$1,649,489.81 188,838.19

1,838,328.00 842,413.45 948,738.98 248,263.03
0.00 47,937.00

3,873,739.44
47,937.00 51,912,197.23
0.00 $51,912,197.23

516

FORT VALLEY STATE COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

YEAR ACQUIRED
LAND Main Campus, 97.0 Acres Farm, 50 Acres Farm, 219.5 Acres Farm, 219.5 Acres Farm. 10.0 Acres Campus Lot Blackshear Farm South Macon Street Property 717-7171/2 Pear Street 319 Pear Street 717 State College Drive 1091/2 College Court 716 State College Drive 315 Pear Street 101 College Court Frances & Wright Duncan Property Land Appraising 712 State College Drive 102 College Court (Ellison) 714 State College Drive (Mann) 113 Davis Alley (Roberts) 114 Davis Alley (Sharpley) 405 Pear Street (Duncan) Lot Pear StreetlDavis (Bywaters) C J & M G Roelant Property 726.04 Acres Joe Taylor Property (212 Pear St)
TOTAL LAND

INVESTMENT JULY 1,1993
$9,765.00 3,075.00 9,262.00
15,763.40 300.00
4,886.70 214.32
22,597.70 282,600.n
15,572.35 16,404.42 22,262.08 80,924.00
5,907.67 18,913.03 14,973.81
764.10 24,922.11
5.255.33 19,041.25
6,000.00 30,106.15
9,827.10 22,912.46
3,550.64 615,746.78
1,000.00
1,262,548.17

ADDITIONS

DEDUCTIONS

ADJUSTMENTS! TRANSFERS

INVESTMENT JUNE 30, 1994

$0.00 0.00

$0.00 0.00

$0.00 0.00

$9,765.00 3,075.00 9,262.00 15,763.40 300.00 4,886.70 214.32 22,597.70
282,600.n 15,572.35 16,404.42 22,262.08 80.924.00 5.907.67 18,913.03 14,973.81 764.10 24,922.11 5,255.33 19,041.25 6,000.00 30,106.15 9,827.10 22,912.46 3,550.64
615,746.78 1,000.00
1,262,548.17

517

FORT VALLEY STATE COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

YEAR ACQUIRED

BUILDINGS Library Agriculture Food Processing Founders Hall Agricultural Science Carnagie Hall Davison Hall Demonstration School Faculty House - 706 State College Dr Faculty Houselv-40 Watson Hall Faculty Duplexes Health & Physical Education Garages (2) Home Management House Hunt Library Jeanes Hall Huntington Hall Bywaters Business Administration Jeanes Hall Dormitory Science Building Bishop Hall (Mass Communications) Nursery School & Relocate Agronomy Barn Ohio Hall Patton Hall Agriculture Farm Building Agriculture Mechanics Building Administration Building Infirmary Warehouse/Maintenance Student Health Center President's House Home Economics Moore Hall Moore Hall Moore Hall Annex Boyd Hall Student Center Implement Shed Storage House Miscellaneous Shed Trades Building Josie Hall R-19 Brooder House Forrowing House Education Building Faculty House -710 State College Dri

1975 1960 1929 1954 1925 1948 1954 1934 1969 1963 1956 1958 1940 1953 1953 1952 1908 1979 1976 1962 1932 1938 1956 1930 1937 1967 1968 1969 1973 1969 1972 1900 1965 1964 1976 1970 1965 1965 1953 1953 1921 1926 1970 1954 1953 1957 1970

Food Service Center Gano Building G-20 Poultry Research Building Swine Building Davison Hall Green House SEAlCR Alumni Health Tech Facility Jeanes Hall EPA Green House Student Center Replacement Founder's Hall/Academics BUilding Health Physical Educ Bldg & 2 Dorms

1971 1976 1975 1974 1976 1976 1979 1978 1979 1979 1979 1980

INVESTMENT JULY 1,1993
1,912,945.27 11,985.03
172,100.93 1,968,067.09
78,723.05 268,071.82 226,952.98
23,100.76 269,578.85 460.559.06
38,000.00 495,239.04
2,635.00 32,314.94 504,733.07 657,811.75 96.032.61 1.008,929.21 660,100.24 1,155,231.01 1,576,813.88 30.591.97 10,134.00 196.6n.46 474,260.99 188,610.73 111,588.49 3,196.95 328,116.20 359,873.11
650.00 48,547.65 642,329.83 558.749.00 95.017.42 471,420.66 481.043.86 531,150.27 12,097.00
8,360.26 5,580.92 365,037.00 1,032,916.01 16,935.00 3,153.62 1,392,162.82 24,958.69 781,521.75 1,452,444.94 27,614.91 86,383.30 518,788.02 114,985.23 244,491.85 115,986.27 3.372.87 24,805.25 1,227,009.58 40,890.80

ADDITIONS

DEDUCTIONS

ADJUSTMENTS/ TRANSFERS

INVESTMENT JUNE 30, 1994

10,550.00 25,131.39 12.658.94 27,541.14
25,131.39 29,817.50
16,161.05 1,905.00
25,131.38 2.150.00 2,409.75
2,409.75 86.972.75 25,131.39 149,961.71 25,131.39
2,409.75
518

(14.989.00)

1,912,945.27 11,985.03
172,100.93 1,978,617.09
78,723.05 293,203.21 239,611.92
23.100.76 269,578.85 488,100.20
38,000.00 495,239.04
2,635.00 32.314.94 504,733.07 682,943.14 96,032.61 1.008,929.21 689,917.74 1,155,231.01 1,576,813.88 30,591.97 10.134.00 196.6n.46 474,260.99 188,610.73 127.749.54
5.101.95 328,116.20 359,873.11
650.00 48,547.65 642,329.83 583.880.38 95.017.42 471,420.66 483,193.86 533.560.02 12,097.00
8.360.26 5,580.92 365,037.00 1,032,916.01 16,935.00 3,153.62 1.394,572.57 24.958.69 781,521.75 1.539,417.69 27.614.91 86.383.30 543.919.41 114.985.23 394.453.56 141.117.66 3.372.87 24.805.25 1,229,419.33 40,890.80

FORT VALLEY STATE COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

BUILDINGS (Continued) Agricultural Equipment Storage Training School (Peach Co) Computer Tech & Math Agricultural Research Bldg Equipment Storage Weight Room - Gym Stadium Storage Facility Agricultural Research Greenhouse Phase I Phase II Phase III Phase IV Phase V Research Dairy/Goat Complex Farm & Community Life Building Communication Production Center Roof Repairs (Various) C V Troup Administration Athletic Physical Edu Facilities

YEAR ACQUIRED
1980 1980 1992 1981 1982 1982 1982
1982 1982 1983 1985 1985 1983 1987
1988 1989

INVESTMENT JULY1, 1993
97,710.20 5,955.82 1,730.90
1,959,882.51 44,817.25 48,339.00 24,363.00
286,002.41 95,136.44
114,090.46 197,712.22
1,426.00 1,275,105.80 3,484,006.83
649,433.53 148,342.00 2,211,543.72
29,064.11

TOTAL BUILDINGS

34,326,042.47

IMPROVEMENTS OTHER THAN BUILDINGS Fencing - Research Project Guard Rails and Ramps Computer Cable System Irrigation System Federal Coverter Streets and Walkways Parking Lots Chillers Athletic Field and P E Facilities Electrical Distribution System Campus Lighting System Natural Gas Distribution System Water Distribution System Sewer System (Storm Drainage) Campus Landscape Development CSRS -Lagoon and Building Pads Directional Signs Refinishing of Chairs CSRS - Feed System Running Tract Surfacing Transformer and Loading Pad

6,863.10 9,185.00 15,809.00 16,100.00 5,441.00 309,115.60 83.037.02
503,401.40 630,414.29
11,218.90 57,715.43 281,532.84 290,486.98 428,350.56 30,096,75
3,463.80 19,235.00 35,420.00 22.996.00 5,747.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS 2.765,629.67

LIBRARY COLLECTIONS General Acquisitions Donations

3,711,141.27 24.963.41

TOTAL LIBRARY COLLECTIONS

3,736,104.68

ADDITIONS

DEDUCTIONS

ADJUSTMENTS! TRANSFERS

INVESTMENT JUNE 30,1994

496,434.30

97,710.20 5,955.82
498,165.20 1.959.882.51
44,817.25 48,339.00 24,363.00

546.550.00 1.513,588.58

286,002.41 95,136.44
114,090.46 197,712.22
1,426.00 1,821,655.80 3,484,006.83
649,433.53 148,342.00 2,211,543.72
29,064.11

0.00

(14,989.00)

35,824,642.05

10,076.72
49987.00 1,712.00 341,041.25
89,802.00 492,618.97

0.00

0.00

6.863.10 9,185.00 25,885.72 16,100.00 5,441.00 309.115.60 83,037.02 49987.00 505,113.40 971,455.54 11.218.90 57.715.43 281,532.84 290.486.98 428,350.56 30,096.75 3,463.80 19.235.00 35,420.00 112,798.00 5.747.00
3.258,248.64

186,836.19 186,836.19

(37,939.23) (37.939.23)

3.860,038.23 24,963.41
3.885,001.64

519

FORT VALLEY STATE COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

YEAR ACQUIRED
EQUIPMENT Athletic Field Vending Home Economics Administrative Offices Physical Plant Library Food Service Center Dormitories Dining Hall Education Building Student Services Science BUilding Patton Hall College Bus Physical Education Infirmary Instruction Equipment and Research Agriculture Farm Building Honor House Troup Administration BUilding Business Offices Grounds Equipment Cooperative Extension Bookstore President's Office Athletics Van Farm and Community Center Research (GEOX) Student Center Computer Upgrade FaCUlty Apartments Academic Office Institutional Support Offices Central Warehouse Bishop Hall (Mass Communications) Trucks (GEOX)

INVESTMENT JULY 1, 1993
35,866.60 372,865.14 210.031.49 227.746.43
15,878.00 84,922.84 51.398.52 36.n9.62 229.910.37 49.589.90 29.856.49 114,515.84 n,454.42
2,422.00 2,578,207.08
18,886.05 8,219.34
216,009.39 50,600.98 87.273.97
465,061.64 4,916.00
16.944.30 11.511.81 188.116.73 348,200.15
1.865.00 33,240.00
3,014.85 20.979.70 70.590.92
6,500.00 354,029.57
25.592.89

TOTAL EQUIPMENT

6,048,998.03

TOTAL INVESTMENT IN PLANT

$48,139.323.02

ADDITIONS

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

INVESTMENT JUNE 30, 1994

1740.82 3850.00
123,184.07 312,382.18
34.432.60 1,909.00 1,275.00
131,001.96

849,733.47

47,937.00

30,595.73 163,812.05

3,528.02
8,671.90 1.578.90

13,000.00

1740.82 3850.00 35,866.60 496.049.21 522.413.67 262,179.03 17.787.00 86.197.84 51.398.52 36.n9.62 360,912.33 49,589.90 29.856.49 114,515.84 n,454.42 2,422.00 3,380.003.55 18,886.05 8.219.34 216,009.39 81.196.71 87.273.97 628.873.69 4,916.00 16.944.30 11.511.81 191,644.75 348,200.15 10.536.90 34.818.90 3,014.85 20,979.70 70.590.92 6,500.00 367,029.57 25,592.89

1.680.695.70

47.937.00

0.00

7,681,756.73

$3,873,739.44

$47,937.00

($52.928.23) $51.912,197.23

520

FORT VALLEY STATE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS HELD ON DEPOSIT Student Deposits Deposit Clearing H H S Clearing Dept of Education Clearing L C *12-15-8906 Agricultural Clearing Proficiency Examination Fees Scholar Aptitude Test (SAn NDSL Matching Funds Ford Foundation Matching Prior Year Miscellaneous Deposits Business & Economics Conference National Alumni Association Miller Analogies Test Fort Valley State College Foundation Faculty Forum Agriculture Career Day Conference Congress on Education Young Women's Council Dept of Education Social Fund Marketing Club Cooperative Extension Workshop NYSP Community Donation VET Vocational Rehabilitation Program WRAMA College Work StUdy Program Matching Payroll Tax Refund Choir Touring Summer Orientation & Testing Restitution-G Jowers Business & Economics Courtesy DOE Seminar Registration Clearing Beta Kappa Chi Science Honor Society Veterinary Technology Club Homecoming Committee Art Exhibit - Tubman Farm & Community Ufe Workshop Horticulture Club Faculty/Staff Gift Fund Creative Writing Club Phi Beta Lambda Fraternity Education Teachers Award Middle Georgia Consortium Souvenir Journal Program Parent's Day Collegiate FFA Health & Wellness Conference Mass Communication Workshop

FUND BALANCE JULY 1,1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

$16,980.11 1,420.99
13,626.00 2,101.25
0.00 2,000.00
154.80 131.44 (46.51) 235.00 (206.59)
98.49 415.56 372.00 (501.21) 289.94 389.51 4,443.06 (12.50) 194.68 158.44 20,684.87 258.12 929.75 3n.00 128.41 4,378.72
10.00 198.93 (165.49)
89.09 15,226.46
(167.50) 615.11 (103.00)
67.54 235.52 416.51 1,014.05
51.64 (47.13)
(1.50) 22.66

($536.83) 2,727,640.08 6,051,515.00 2,290,532.62
2,012.50 0.00
10,118.25 3,n2.50 1,000.00 1,033.00
46,411.26
0.00
12,723.36
0.00 2,154.55
2,100.00 2,550,390.95
0.00
29,210.97 900.00
1,189.40 994.50
1.50 525.00

($536.83) 2,654,483.89 6,051,515.00 2,290,532.62
18,904.78
1,000.00 1,172.00 46,111.26
6,953.31 0.00
4,919.22 2,463.60
2,619.47 2,550,390.95
0.00
44,469.78 0.00
260.00
45.00 123.78
270.00

$16,980.11 74,5n.18
0.00 0.00 15,638.50 2,101.25 (8,786.53) 2,000.00 3,927.30 131.44 (46.51) 96.00 93.41 98.49 415.56 372.00 (501.21) 289.94 389.51 10,213.11 (12.50) 194.68 158.44 15,765.65 258.12 620.70 3n.00 128.41 3,859.25 0.00 10.00 198.93 (165.49) 89.09 (32.35) (167.50) 1,255.11 (103.00) 67.54 1,379.92 416.51 1,884.n 51.64 (47.13) 0.00 2n.66

521

FORT VALLEY STATE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1994

FUNDS HELD ON DEPOSIT (Continued) Goat Production Symposium Campus Publications-1890 Publications Production-1890 Micronotes Publication Continuing Education Workshop Charity-Local Contribution Literacy Foundation StudenUFaculty Development Horticulture Workshop Housing Grass Conference MeBa-CDEP
Performance Bonds External Degree Program Regent's Advisement Committee
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Agnes Hunt Fund Special Studies Fund Cosmopolitan Fund Ray Dillinger Fund Band Scholarship Fund Sears Roebuck Fund Georgia Dept of Labor Fund Winn Dixie Fund Prince Hall Grand Lodge W.L. Dugas Fund Georgia Teachers Fund Awards Bergman Award Reading & Saving J.H. Porter Merit Scholarship Regents Scholarship Appleby Scholarship Butler Memorial Foundation Bibb Foundation Scholarship Regents Opportunity Scholarship Shell Foundation Phi Beta Sigma Scholarship International Student Organization Music Department Scholarship Delta Sigma Theta Sorority Jaques Foundation Miss Fort Valley State College Scholarship Zeta Phi Beta Sorority, Inc. Georgia Pacific Foundation Wal Mart Foundation Fort Valley State College Area Alumni Association Pierce Memorial Scholarship Cargill, Inc. CDEP Geoscience Scholarship T.Marshali Black Education Scholarship Carswell Scholarship Fort Valley State College UNLV Scholarship The Hartford lIT Air Force Social Education Grant Worthing Scholarship

FUND BALANCE JULY 1,1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

255.26 4,505.03
548.60 610.00 1,191.45
214.50 734.06 (1.018.98) (18.13)
(131.88)
93,354.13

0.00 1,944.21
95.00 3,280.00
255.00 0.00
1,601.43 0.00
1,386.00 28,995.00
6,745.00
13,7n,990.25

(20.00)
720.00 3,894.00
255.00 203.00
0.00 582.45
0.00 1,386.00 28,995.00 1,782.84
0.00
13,713,496.12

275.26 6,449.24
548.60 (15.00) 577.45
0.00 11.50 734.06
0.00 (18.13)
0.00 0.00 4,962.16 (131.88)
157,848.26

400.00 1.763.59
150.00 135.00 700.00 314.75 332.98 200.00 233.00
97.50 1.747.37
10.44 200.00
50.00 8,214.00
2.33 831.00
327.68 2,166.34
117.27 112.50 48.57
35.72
(167.00) 50.00
500.00
334.00
1,000.00 3,000.00
500.00 477.24
0.00
522

1,500.00
100.00
45,000.00 2,697.67 (831.00) 0.00 266.00 5,831.33
2,924.00 400.00
3,800.00 1,250.00
0.00 2,277.50
25.00
666.72
7,998.00 3,334.00 1,500.00

1,500.00
0.00
43,000.00 2,700.00
0.00 266.00 7,997.67
26.61 2,924.00
100.00
1,800.00 1,250.00
0.00 1,518.00
0.00
666.72
7,999.00 3,334.00 1,500.00

400.00 1,763.59
150.00 135.00 700.00 314.75 332.98 200.00 233.00
97.50 1,747.37
110.44 200.00
50.00 10,214.00
0.00 0.00 0.00 327.68 0.00 117.27 112.50 48.57 9.11 0.00 133.00 50.00 2.500.00 0.00 334.00 759.50 25.00 1,000.00 3,000.00 0.00 500.00 477.24 (1.00) 0.00 0.00

FORT VALLEY STATE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30.1994

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) Education Testing Service Textron Girls Inc., Cobb County Horace/Lettia Newton GNB, Inc. Scholarship E L Abercrombie Buger King Corp Brown & Williams
TOTAL DESIGNATED SCHOLARSHIPS
PAYROLL OPERATIONS Payroll Deductions FICA-Employee Federal Income Taxes Withholding Georgia Income Taxes Withholding Teachers Retirement Group Insurance-Life Group Insurance-Health Federal Insurance-Coop Extension Federal Insurance Optional-Coop Extension Federal Retirement-Coop Extension Garnishment-Employee Internal Revenue-Tax Levies/Employee Bankruptcies-Employee Credit Union-Employee Tax Sheltered Annuity Miscellaneous-Employee Housing Rentals Cancer Life Insurance FICA Hospital Tax-Coop Extension US Sevings Bond C W Pettigrew Endowment Student Loans (Perkins) Administrative Charge Tuition and Fees - Students Charity Contribution ORPl TIM-CRIF(Employee) ORP2 VALIC(Employee) Dental Insurance-Employee FICA Medical (1.45%) Employee Defined Contribution Teachers Retirement(Employee) Employer Liability FICA-Employer Federal Insurance Contribution(Coop) Federal Retirement (Coop Extension) Group Insurance-Life Group Insurance-Health FICA Hospital Insurance Contribution(Coop Extension) ORPl TIM (Employer) ORP2 VALIC (Employer) FICA Medical Contribution
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS - PRIVATE TRUST

FUND BALANCE JULY 1,1993

RECEIPTS

DISBURSEMENTS

FUND BALANCE JUNE 30.1994

167.00 24.051.28

3.500.00 667.00
3,433.50 0.00
1,000.00 1,009.00 2,000.00
90.348.72

3,500.00 667.00
3,433.50
1,000.00 1.009.00 2.000.00
88.191.50

0.00 0.00 0.00 167.00 0.00 0.00 0.00
26,208.50

0.00 0.00 20.94 6,828.56 5,426.73 16,147.66 1.161.87 174.46 3,407.10 546.81
1.335.14 (84.00) 116.93 440.55
1,297.18 550.00
1,414.83
0.00 2.052.35
63.25 487.57
12,675.13 91.80
3,407.10 8,190.05 34.768.23
973.71 0.00
101,493.95
$218,899.36

788,166.65 1,407,415.54
520,016.79 712,063.36 171,487.67 481.892.58
2,358.98 1.016.02 20,429.14 13,897.12 5.863.72 42,489.50 252.227.04 162,726.00 31,153.51 23,555.00 4.589.04 4.231.60 22,150.00 6,316.34
887.00 669.00
0.00 2,161.00 57.862.55 6.088.87 13,982.00 194.673.06 32.652.17 1,453,873.07
788,184.05 534.76
20,429.14 65,635.37 1.688.718.85
4,231.60 38.648.98
4.059.22 194.749.39
9,242,085.68
$23,110,424.65

788,214.64 1,408.057.84
520,016.79 712,063.36 158.388.21 460,670.60
2,425.32 1.024.28 20,835.80 14.813.37 5,863.72 42.089.50 252.207.04 162,726.00 31,438.51 21.764.00 4.589.04 4,231.60 22,275.00 6.391.34
887.00 669.00
0.00 2.161.00 56,326.06 6,088.87
195,220.52 32,652.17
1,454.360.64
788.184.05 465.70
20.835.80 72,785.90 1.700.533.10
4,231.60 39.879.18
3.823.11 194.749.39
9.213,939.05
$23.015.626.67

(47.99) (642.30)
20.94 6,828.56 18.526.19 37.369.64 1,095.53
166.20 3.000.44
(369.44) 0.00
1.735.14 (64.00) 116.93 155.55
1.791.00 0.00
1,297.18 425.00 (75.00) 0.00 0.00
1.414.83 0.00
1.536.49 0.00
13,982.00 1,504.89 63.25 0.00
12,675.13 160.86
3,000.44 1,039.52 22,953.98
973.71 (1,230.20)
236.11 0.00
129,640.58
$313,697.34

523

TIDS PAGE LEn BLANK
524

Georgia College
FINANCIAL REPORT
For the Year Ended June 30, 1994

Edwin G. Speir, Jr.
President

GEORGIA COLLEGE Milledgeville, Georgia
Harry E. Keirn
Vice President for Business and Finance
525

GEORGIA BALANCE Year Ended

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land Buildings Improvements Other Than Buildings Library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted, allocated
Reserves For Inventory For Renewals and Replacements For Subsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted, unallocated (Surplus) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$1,862,364.97
396,950.52
116,035.07 20,599.28

$611,966.78
259,560.53
288,621.57 2,781.11

$1,537,294.53 74,002.30

$2,395,949.84 1,179,095.69 946,105.03 2,125,200.72

$1,162,929,99
72,872.56 101,254.40 204,633.94
378,760.90

$1,611,296.83 0.00

125,000.00 131,553.41
14,195.71

288,621.57 495,547.52
1,611,296.83

270,749.12 $2,395,949.84

784,169.09 $1,162,929.99

1,611,296.83 $1,611,296.83

TOTAL
$4,011,626.28 0.00
730,513.35 0.00
404,656.64 23,380.39
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$5,170,176.66
1,251,968.25 0.00
101,254.40 0.00
1,150,738.97 0.00
2,503,961.62
413,621.57 0.00
627,100.93 0.00 0.00
14,195.71 0.00
1,611,296.83 0.00 0.00 0.00
2,666,215.04
$5,170,176.66

526

COLLEGE SHEET June 30, 1994

LOAN FUNDS

ENDOWMENT FUNDS

$511,232.04 1,492,242.85

$866,250.05 840,438.01

Unexpended

PLANT FUNDS Renewals And Replacements

$159,657.88 45,900.00

$578,815.52 8,057.30

Investment In Plant

AGENCY FUNDS $214,991.48

$634,079.21 31,869,390.98
2,436,574.48 4,045,615.84 5,817,187.42

$2,003,474.89

$1,706,688.06

$205,557.88 94,959.39

$586,872.82 42,599.72

$44,802,847.93

$214,991.48

0.00

0.00

94,959.39

42,599.72

0.00

214,991.48 214,991.48

390,528.75

1,612,946.14
2,003,474.89 $2,003,474.89

1,706,688.06
1,706,688.06 $1,706,688.06

763.24
109,835.25 110,598.49 $205,557.88

544,273.10 44,802,847.93

544,273.10 $586,872.82

44,802,847.93 $44,802,847.93

0.00 $214,991.48

527

GEORGIA
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUN D S RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts. Grants. and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources

$26.273.713.53 12.341.14

TOTAL REVENUES AND OTHER ADDITIONS

26.286.054.67

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year
To State Treasury - General Loan Cancellations and Write-Oils Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities
Capitalized Expenditures Non-Capitalized Expenditures Deductions to Plant Properties Other Deductions

26,254,790.71 12.500.14

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

26.267,290.85

NET INCREASE IN FUND BALANCES BEFORE TRANSFER

18.763.82

TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers

TOTAL TRANSFERS AMONG FUNDS

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

18.763.82

ADJUSTMENTS/RECLASSIFICATIONS

BEGINNING FUND BALANCE FUND BALANCES. JUNE 30.1994

- - - - -2-51-,9-8-5.3-0-
$:270,749.12
-------

$0.00 6,100.563.58
3.620.07 6.104.183.65 5.522.028.64

$0.00
1.901.819.50 569.073.24 2.000.00 628.254.51 159.063.67
74.002.30 3.334.213.22
3,235.549.16 23,376.02

5.522.028.64 582,155.01

3,258.925.18 75,288.04

(293.704.67) (293.704.67) 288,450.34
495.718.75 $784.169.09

0.00 75.288.04 (32.825.09) 1,568.833.88 $1.611,296.83

TOTAL CURRENT
FUNDS
$26,273,713.53 6,100,563.58 0.00 1.901.819.50 569.073.24 2.000.00 628,254.51 159.063.67 0.00 0.00 0.00 15.961.21 0.00 74.002.30
35,724,451.54
29.490.339.87 5.522.028.64 23,376.02 0.00 12.500.14 0.00 0.00 0.00
0.00 0.00 0.00 0.00
35.048.244.67
676.206.87
0.00 (293.704,67)
(293.704.67)
382.502.20
(32,825.09)
2,316.537.93
$2.666,215.04

528

COLLEGE
IN FUND BALANCES June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00
156,398.00
27.781.39 29.763.08 24.573.65

$0.00 $376.092.39

8,780.00 247.296.12

376.092.39

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

$0.00 17.800.00

$0.00

$0.00

59.294.24
245.60 9.805.58 87,145.42

$82.80 82.80

4,435.921.41 4,435,921.41

15.769.27 18,068.34

33,837.61 213,458.51

0.00 376.092.39

0.00 213,458.51

0.00 376,092.39

1.790,016.38 $2.003,474.89

1.330,595.67 $1.706,688.06

1.942.39
75,159.27 6,841.00
83,942.66 3,202.76
0.00 3.202.76
107.395.73 $110,598.49

198,333.26 37.891.93
236,225.19 (236,142.39)

301,301.99
301,301.99 4,134,619.42

293.704.67 293,704.67
57.562.28
486.710.82 $544,273.10

0.00 4,134,619.42
92.238.01 40,575,990.50 $44.802,847.93

529

GEORGIA COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30,1994

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts. Grants. and Contracts Investment Income Endowment Other Sales and Services of Educational Departments Other Sources Total Educational and General Revenues
Sales and Services of Hospital
Sales and Services of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures Instruction Research Public Service Academic Support Student Services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures
Hospital Expenditures
Auxiliary Enterprises Expenditures
Mandatory Transfers
TOTAL EXPENDITURES AND MANDATORY TRANSFERS
OTHER TRANSFERS AND ADDITIONS/DEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS
NET INCREASE (DECREASE) IN FUND BALANCES

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

TOTAL CURRENT
FUNDS

$8,288,288.74 17,310,147.00
2.547.16 96.00
540.361.29 132.273.34 26,273.713.53
26.273.713.53

$2,274,881.94
26,321.72 2.301,203.66 3,799.359.92 6,100.563.58

$1.900,076.43 581.821.10 2.000.00 546,079.99 205,571.64
3.235.549.16
3.235.549.16

$10.563.170.68 0.00
17.310.147.00 0.00
1.902.623.59 581.821.10 2,000.00 546.175.99
205.571.64 26,321.72
540,361.29 132.273.34 31.810,466.35
0.00
3,799,359.92
35,609,826.27

13.780,891.36 18,260.92 30.064.39
2.876.611.82 1.969.047.34 3.663.356.16 3,503,903.72
412.655.00 26,254.790.71
26,254.790.71
12.341.14 (12.500.14)
(159.00)
$18,763.82

0.00 5.522,028.64
5.522,028.64
(293.704.67) 3.620.07
(290,084.60) $288.450.34

168.271.61 16,431.98
368,622.22 52,658.84
190,435.79 2,439.128.72 3,235,549.16
3.235,549.16

13.949,162.97 34.692.90 30.064.39
3,245.234.04 2,021,706.18 3,853,791.95 3.503.903.72 2.851.783.72 29,490.339.87
0.00
5,522,028.64
0.00
35,012.368.51

75,288.04 75.288.04

75.288.04 (293,704.67)
15,961.21
(12.500.14)
(214.955.56)

$75.288.04

$382.502.20

530

GEORGIA COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30.1994

EDUCATIONAL AND GENERAL

Resident Instruction.

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts. Grants. and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITUF!ES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJU STMENTS/REC LASSIFICATIO NS
BEGINNING FUND BALANCE

$25.917,713.01
12.253.17 25.929.966.18 25.915.770.47
12.500.14 25.928.270.61
0.00 1,695.57 137.500.14

$356,000.52
87.97 356,088.49 339,020.24
339.020.24
0.00 17.068.25 114,485.16

AUXILIARY ENTERPRISES
$6,100.563.58
3.620.07 6,104.183.65 5.522,028.64
5.522,028.64 (293,704.67) (293.704.67) 288,450.34 495.718.75

FUND BALANCE. JUNE 30,1994

$139.195.71

$131.553.41

$784.169.09

TOTAL
$26.273,713.53 6.100.563.58 0.00 0.00 0.00 0.00 0.00 15,961.21 0.00
32.390,238.32
26,254,790.71 5,522,028.64 0.00
12.500.14 0.00 0.00
31,789.319.49
0.00 (293.704.67)
(293,704.67)
307.214.16
0.00
747.704.05
$1.054,918.21

531

GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Non-Resident Tuition Late Registration Fees Student Activity Fees Fee Waivers Other Student Fees State Appropriations State of Georgia - General State of Georgia - Special Initiative State of Georgia - Lottery Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants and Contracts Investment Income Endowment Sales and Services of Educational Departments Library Fines Fees-Transcript Fees-Workshops Sales-College Catalogs Revenues for Program Support Community Education Fees Public Services Fees Program Support-Other Quasi-Revenue from Distribution of Costs Cost Transfers - Printing Services Eliminate Quasi-Revenue Other Sources Rents Administrative Cost Allowance College Work-Study Program Perkins Student Loan Program Pell Grants Program Supplemental Educ Opportunity Grants Program Group Insurance Continuation Program Insurance Recovery Recycle Program Other Sources Student Activities - Other
Total Educational and General

UNRESTRICTED

RESTRICTED

TOTAL

$7.114.766.87 359,332.55 7,255.00 319.741.10 412,655.00 74.538.22
16.911,408.00 246.993.00 151,746.00 2.547.16
96.00
5,838.85 11.100.29 32,581.80
724.00
387.296.50 27.836.06 74,983.79
129,734.04 (129.734.04)
2,873.00
7,253.37 15.575.69 11,065.00 2,414.49
131.40 23.920.87
186.78 32.593.32 36,259.42
26,273.713.53

$1.900.076.43 581,821.10 2,000.00 546,079.99 205,571.64
3,235,549.16

$7,114,766.87 359,332.55 7.255.00 319,741.10 412.655.00 74,538.22
16,911,408.00 246.993.00 151.746.00
1.902.623.59 581,821.10 2.000.00 546,175.99
205.571.64
5.838.85 11,100.29 32,581.80
724.00
387.296.50 27,836.06 74.983.79
129,734.04 (129,734.04)
2.873.00
7,253.37 15.575.69 11,065.00 2,414.49
131.40 23.920.87
186.78 32,593.32 36,259.42
29.509.262.69

532

GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES(Continued) Auxiliary Enterprises Student Housing Rents - Apartments Rents - Residence Halls Other Income - Interest Faculty/Staff Housing Rents - Apartments Other Income - Interest Food Services Sales - Cafeteria Other Income - Interest Sales - Snack Bar Stores and Shops Sales - Bookstore Other Income - Interest Intercollegiate Athletics Athletics - Fees Athletics - Other Other Service Units Student Health Services Fees Other Income - Interest Student Transportation Fees BuslVan Regalia & Diplomas Sales Regalia & Diplomas Parking Operations Fees StudenUFaculty/Staff Sales Vending Operations - Institution Sales Vending Operations - Contract
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

780.00 1,396,498.64
6,929.08
52,188.39 260.00
1,599,043.92 7,958.98 5,912.90
1,840,236.44 9,125.18
616,530.35 153,327.46
196,429.96 969.31
46,346.46
26,494.00
91,493.34 30,457.03 19,582.14
6,100,563.58
$32,374,2n.11

$3,235,549.16

780.00 1,396,498.64
6,929.08
52,188.39 260.00
1,599,043.92 7,958.98 5,912.90
1,840,236.44 9,125.18
616,530.35 153,327.46
196,429.96 969.31
46,346.46
26,494.00
91,493.34 30,457.03 19,582.14
6,100,563.58
$35,609,826.27

533

EDUCATIONAL AND GENERAL EXPENDITURES

I NSTRUCTIO N

General Academic Instruction

School of Arts and Sciences

Art

Biological & Environmental Sciences

Chemislry & Physics

Englillh, Speech &Journalism

English-Oebate Team

Government & Sociology

International Programs

HilltOry & Geography

MathemaIics & Computer Science

Modem Foreign Languages

Music &Theatre

Psyd1oIogy

UI

Pre-Professional Studies

Co)

~

School of Business

Accounting

Information Systems & Communications

Economics & Finance

Management

Marketing

Commuter Center

School of Education

Curriculum & Instruction

Educational Technical Center

Special Education & Administration

Health Physical Education & Recreation

Center for Health & Lifestyle-D

Regional Technology Education Center

School of Nursing

Nursing

Nursing-Special Initiative

General Instruction Programs

General Instruction

Equipment Tech & Construction F

GEORGIA COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSiFICATION

Unrestricted

Restricted

Total

OBJECT
Personal services

CLASSiFICATION

Operating

Supplies &

Travel

Expenses

$229.057.03 721.220.41 345.030.57 674.520.67 3.994.11 613.937.73 68.426.68 396,160.99 600.038.30 234.878.74 462,512.89 561,490.71 34.916.75
458.995.30 587,340.73 448,925.14 910.251.49 264.047.95 124.874.00
847.838.57 51,875.37
369,432.98 421.072.28
63.209.17 138,300.16
614,219.75 246,968.25
497,350.00 151,699.70

$67.00 27.589.81
9.708.57 2,999.97
29,747.72 50.184.32

$229.057.03 721.287.41 372,620.38 674,520.67 3.994.11 623.646.30 68,426.68 396.160.99 600,038.30 234,878.74 462.512.89 564.490.68 34.916.75
458.995.30 587.340.73 448.925.14 910.251.49 264.047.95 124.874.00
847.838.57 51,875.37
369,432.98 421,072.28
63,209.17 138,300.16
643,967.47 246,968.25
547,534.32 151,699.70

$220.993.85 691.391.56 346,865.89 655.768.18
608,233.43 62,950.60
385,071.65 585.345.01 229.708.02 440.731.31 541.321.58
31.415.72
444.347.79 571.651.57 437.350.65 881.587.81 252.950.30
95.392.00
833,531.90 47,360.81
363,631.00 402,660.36
42.620.17 110.328.34
587,665.57 243,236.28
63.097.76

$152.04 3,387.90
1,029.50 1,964.52
640.49 800.50 2.569.49 3.119.60 176.56 1.949.27 1.470.08
2.480.20 2.181.39 1,691.31 3.288.00 2.356.24 27,329.75
928.31
214.08 997.95 642.94 713.61
9,857.28 532.42
8.131.98

$7,911.14 26,507.95 23.292.49 17.722.99
2.029.59 14,n2.38 4,675.58 7.186.85 11.573.69 4.994.16 18.582.31 19.303.02 3.501.03
12.167.31 11.407.n 9.883.18 21.449.68 7.546.17 2.152.25
13,378.36 4,514.56 4,163.90 16.097.97 9,902.01
22.244.21
31.604.32 3,199.55
260.384.72 40.478.47

Equipment
$2,462.00
1.333.00 1.250.00 2,396.00
2.100.00 3.926.00 1.195.24
1,424.00 1,316.00 10,044.05 5,014.00 14.840.30 215,919.86 111.221.23

GEORGIA COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INS T R U C T ION (Continued)

General Academic Instruction (Continued)

General Instruction Programs(Continued)

Outdoor Center

20,772.91

Career Center

143,166.96

Dublin Campus

261,584.44

Academic Computer Services-General

199,232.45

Quality Improvement

79,708.35

Logistics Center

105,763.12

Macon Campus

612,199.90

SAC-Self Study

96,636.84

Workshop-Nursing

4,114.71

Workshop-Current Economic Issues

6,673.34

Workshop-Beyond Bertram's Footsteps

24,640.65

Community Education

U1

Continuing Education

W U1

Discovery

Summer Term Education Program

495,803.33 15,635.40 4,435.00

Exploration

8,480.00

Preparatory and Remedial Instruction

Developmental Studies

Developmental Studies

515,511.87

Developmental Studies-G EAR S

21,867.30

Testing Center

22,078.37

Restricted 478.00
47,496.22

Total
20,772.91 143,166.96 261,584.44 199,710.45
79,708.35 105,763.12 612,199.90 96,636.84
4,114.71 6,673.34 24,640.65
543,299.55 15,635.40 4,435.00 8,480.00
515,511.87 21,867.30 22,078.37

OBJECT
Personal Services

CLASSIFICATION

Operating

Supplies &

Travel

Expenses

6,640.34 129,077.12 229,428.25 160,115.29
102,193.44 184,261.00
96,636.84 3,835.43 5,235.34
12,946.83
420,275.65 7,273.99 3,587.85 7,860.95
502,912.25 17,331.42

2,353.19 11,435.00
455.70 412.98 3,076.16
6,543.78
1,151.14 327.35 235.91

12,308.27 11,736.65 12,385.99 32,434.72 13,901.35
3,156.70 422,994.79
279.28 1,438.00 11,693.82
113,294.12 8,361.41 847.15 619.05
9,444.48 3,388.53 21,842.46

TOTAL INSTRUCTION

13,780,891.36

168,271.61

13,949,162.97

12,066,821.10

104,596.62

1,312,754.38

RESEARCH Individual or Project Research
Faculty Research
TOTAL RESEARCH

18,260.92 18,260.92

16,431.98 16,431.98

34,692.90 34,692.90

12,067.64 12,067.64

8,471.74 8,471.74

11,063.52 11,063.52

PUBLIC SERVICE Community Services
Public Service Centennial Center Outdoor Pool Power Point
TOTAL PUBLIC SERVICE

6,264.83 21,530.56
2,159.00 110.00
30,064.39

0.00

6,264.83 21,530.56
2,159.00 110.00
30,064.39

3,476.51 8,791.38 1,360.61
13,628.50

310.41 310.41

2,788.32 10,726.77
798.39 110.00
14,423.48

Equipment
1,824.30 8,335.20 6,704.74 65,807.00 1,867.95
3,186.00
2,004.00 820.00
464,990.87
3,090.00 3,090.00
1,702.00
1,702.00

GEORGIA COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

ACADEMIC SUPPORT

Libraries

Russell Library

1,110,680.24

Museums and Galleries

Museum of Education

13.248.80

Educational Media Services

Media Center

241.738.78

City Media Center

31,647.47

Ancillary Support

Peabody Child & Family Center

110.059.15

Academic Administration

Dean-Graduate

142.814.55

Asso VP for Academic Administration

107,085.93

Minority Advising Program

2,282.84

Asso Vice President for Academics

180.754.95

01

Dean-Arts & SCiences

Wen

Dean-Business

Dean-Education

165,453.83 302,552.25 257,008.89

Dean-Nursing

178.541.79

Academic Personnel Development

Academic Development

Asso Vice President

15,078.16

Dean-A&S

7.089.92

Dean-Business

4,806.95

Dean-Education

4.137.33

Dean-Nursing

641.98

Library

988.01

Restricted
7,205.79 776.51
1.504.45
18.885.81 46,965.13 275,863.58
17,420.95

Total
1,117,886.03
14.025.31
241.738.78 31.647.47
110.059.15
144,319.00 107.085.93
2,282.84 180,754.95 184.339.64 349,517.38 532,872.47 178,541.79
32,499.11 7,089.92 4,806.95 4.137.33 641.98 988.01

OBJECT
Personal Services

CLASSIFICATION

Operating

Supplies &

Travel

Expenses

667,084.23 10.849.83
194,304.74
94,480.28 133.021.22 102.888.60 147.247.27 156.543.27 272,536.14 303,764.91 178,541.79
211.72
716.82

3,643.94
215.42
210.52
2.327.32
2,789.46 1.112.81
346.13 288.16 4.379.88 10,586.13 21,190.72

102,292.35
2.960.06
32,876.52 5.874.47
11.917.55
6.206.32 3,084.52 1,936.71 24,532.52 21,105.49 36,668.64 125,074.02

20,170.78 5,294.54 3,455.95 1,498.93 371.98 496.01

10,966.61 1,795.38 1.351.00 1.921.58 270.00 492.00

TOTAL ACADEMIC SUPPORT

2.876.611.82

368.622.22

3.245.234.04

2,262,190.82

78,378.68

391.325.74

STUDENT SERVICES Student Services Administration
VP for Student Affairs Student Support Services Minority Students Affairs Athletic Administration Commuter Services Counseling and Career Guidance Counseling Counseling

263,307.30 75.065.99 7,487.66
257.822.93 38.019.18
137.002.27

52.248.15

263.307.30 75.065.99 7,487.66
310,071.08 38,019.18
137.002.27

230.544.20 73.239,43
289.819.49 31,306.50
123,696.41

2.678.16 42.84
1,535.86 500.12
2.076.96

25,494.94 1,783.72 5.951.80
18,856.59 5,212.56
8.778.38

Equipment
344,865.51
14,347.00 25.773.00
1,334.00 2,302.00 8,687.00 2,311.00 29,726.47 82,842.82
1.150.00
513.338.80
4,590.00 1.395.00 1,000.00 2,450.52

GEORGIA COllEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

STUDENT S E R V ICE S (Continued)

Student Activities

Student Activities Program

339,020.24

Financial Aid Administration

Financial Aid

220,n6.53

Student Admissions

Admissions

394,118.15

Student Records

Student Records

236,427.09

Restricted
25.00 385.69

Total
339,020.24 220,801.53 394,503.84 236,427.09

OBJECT
Personal Services

CLASSIFICATION

Operating

Supplies &

Travel

Expenses

79,047.10 194,258.72 287,753.25 194,434.00

8,812.99 879.93
7,8n.46

229,248.94 25,662.88 94,305.13 38,554.37

TOTAL STUDENT SERVICES

1,969,047.34

52,658.84

2,021,706.18

1,504,099.10

24,404.32

453,849.31

INSTITUTIONAL SUPPORT

Executive Management

Office of President

w.U...l,

Vice President Academic Affairs VP Academic AffairslOean Faculty

Fiscal Operations

VP for Business & Finance

Fiscal Services

General Admin & logistical Services

Executive Offices

Mansion/Executive Offices

Planning & Information Technology

Public Safety

Personnel Services

Central Receiving

Purchasing

Environmental Health & Occup Safety

Communication Services

Printing Services

less Charges to User Departments

Mail Room

Communications

178,964.36
147,965.50
260,068.85 449,366.33
13,758.86 473,898.68 353,000.20 122,539.00 151.129.39 166,305.91
55,391.83
194,676.45 (129.734.04) 106.292.86
1,003.09

19,025.06 22,525.83

178,964.36
147,965.50
279,093.91 449,366.33
36,284.69 473,898.68 353,000.20 122,539.00 151.129.39 166,305.91
55,391.83
194.676.45 (129,734.04) 106.292.86
1.003.09

158,208.99
141,169.19
206.378.12 408,097.53
27,322.95 337.838.99 327,952.47 107,282.82 140.589.n 148,339.32
51.955.54
83.745.22 (45,798.84) 71.688.04

5,526.66
1,899.18
2,502.58 327.66
703.18 3,363.39
973.14 837.59
13.95 1,127.65
409.25
42.84

10,512.71
4,897.13
40,ln.47 37,903.14
8,258.56 71,439.64 24,074.59 14,418.59
9.755.67 14,570.94
3.027.04
97,181.86 (72,310.67) 34,108.82
1,003.09

Equipment
21,911.21
4,568.00 3,438.72 39,353.45
4,716.00
30,035.74 3,038.00
61,256.66 no.oo
2.268.00 13.706.53 (11,624.53)
496.00

GEORGIA COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INS TIT UTI 0 N A L SUP PO R T (Continued)

Public Relations and Development

Institutional Advancement

123,061.31

Institutional Relations

194,076.44

Public Relations

1,461.24

Alumni Affairs

99,435.97

General Institution

Other Benefits

416,376.56

General Institution

198,275.03

College Work Study Program

86,042.34

Restricted
32,390.27 720.00
115,n4.63

Total
123,061.31 194,076.44
1,461.24 131,826.24
417,096.56 198,275.03 201,816.97

OBJECT
Personal Services

CLASSIFICATION

Operating

Supplies &

Travel

Expenses

96,172.82 103,144.11
106,516.79
417,096.56

3,146.57 675.96
1,084.05
1,159.49

22,407.92 87,626.07
1,461.24 22,891.40
170,622.94 201,816.97

TOTAL INSTITUTIONAL SUPPORT

3,663,356.16

190,435.79

3,853,791.95

2,887,700.39

23,793.14

805,845.12

OPE RAT ION & M A I N TEN A N CE 0 F P LAN T

U1 Physical Plant Administration

W 00

Office of Physical Plant

Office of Facilities Planning

208,926.55 53,151.08

Building Maintenance

1,582,272.10

Custodial Services

701,744.46

Utilities

754,849.86

Landscape and Grounds maintenance

202,959.67

TOTAL OPERATION & MAINTENANCE OF PLANT

3,503,903.72

SCHOLARSHIPS AND FELLOWSHIPS Scholarships Scholarships-Federal
Supplemental Educ Opportunity Grant National Science Scholarship Pell Grants

0.00
48,290.00 1,860.00
1,609,455.40

208,926.55 53,151.08
1,582,272.10 701,744.46 754,849.86 202,959.67
3,503,903.72
48,290.00 1,860.00
1,609,455.40

115,387.05 47,534.14
8n,626.97 646,363.10
167,189.28
1,854,100.54

507.39 231.54 1,990.13
9.89
2,738.95

90,232.11 5,385.40
689,068.94 49,011.30
754,849.86 22,788.18
1,611 ,335.79

48,290.00 1,860.00
1,609,455.40

Equipment
1,334.00 2,630.30 1,334.00
26,492.60
136,453.30
2,800.00 13,586.06 6,360.17 12,982.21 35,728.44

GEORGIA COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) SCHOLARSHIPS AND FELLOWSHIPS (Continued) Scholarships
Scholarships-State HOPE Grant

HOPEGED

Fee Waivers

Scholarships-other

Georgia College Alumni

Georgia College Foundation

GCIM Scholarships

Peace Corp

Georgia College Foundation

Whitehead Scholarship

Vinson

Sibley Scholarship

(11

Athletics Scholarships

~

Grumman Minority

Scholarships-Endowment

Bell

Bonner

Brown

Bunting

Elton

Faculty

Gilbery

412,655.00

Lowe Diego Cinardo Memorial Scholarship P J Samprone Scholarship Carol Bragg Nelson Mitchell Mumford Noah Parks Snead Community Enterprises

Endowment-Goff

Restricted
311,511.50 2,500.00
36,317.90
8,353.69 10,201.50
1,431.00 47,042.96
1,693.50 2,910.00 205,566.11 1,500.00
385.00 100.00 64,376.50 1,693.50 237.66 1,987.00 47,117.50 2,275.50 600.00 400.00 200.00 2,718.50 19,423.50 5,513.00 947.50 502.00 1,018.00 1,000.00

Total
311,511.50 2,500.00
412,655.00
36,317.90
8,353;69 10,201.50 1,431.00 47,042.96 1,693.50 2,910.00 205,566.11 1,500.00
385.00 100.00 64,376.50 1,693.50 237.66 1,987.00 47,117.50 2,275.50 600.00 400.00 200.00 2,718.50 19,423.50 5,513.00 947.50 502.00 1,018.00 1,000.00

OBJECT
Personal Services

CLASSIFICATION

Operating

Supplies &

Travel

Expenses

311,511.50 2,500.00
412,655.00
36,317.90
8,353.69 10,201.50
1,431.00 47,042.96
1,693.50 2,910.00 205,566.11 1,500.00
385.00 100.00 64,376.50 1,693.50 237.66 1,987.00 47,117.50 2,275.50 600.00 400.00 200.00 2,718.50 19,423.50 5,513.00 947.50 502.00 1,018.00 1,000.00

TOTAL SCHOLARSHIPS AND FELLOWSHIP

412,655.00

2,439,128.72

2,851,783.72

0.00

0.00

2,851,783.72

TOTAL EDUCATIONAL & GENERAL EXPENDITURE 26,254,790.71

3,235,549.16

29,490,339.87

20,600,608.09

242,693.86

7,452,381.06

Equipment
0.00 1,194,656.86

GEORGIA COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING
Student Housing-Apartments Student Housing-Residence Halls

FUND CLASSIFICATION

Unrestricted

Restricted

Total

12,919.74 1,374,488.31

12,919.74 1,374,488.31

OBJECT
Personal Services

CLASSIFICATION

Operating

Supplies &

Travel

Expenses

7,648.82 830,786.14

3,102.64

5,270.92 540,599.53

TOTAL STUDENT HOUSING

1,387,408.05

0.00

1,387,408.05

838,434.96

3,102.64

545,870.45

FACUL TY AND STAFF HOUSING Faculty & Staff Housing

31,861.64

31,861.64

14,994.72

16,866.92

TOTAL FACULTY AND STAFF HOUSING

31,861.64

0.00

31,861.64

14,994.72

0.00

16,866.92

FOOD SERVICES Cafeteria-Contract Snack Bar-Contract

1,424,210.26 6,600.85

1,424,210.26 6,600.85

72,323.02 3,786.55

1,351,887.24 2,814.30

UI TOTAL FOOD SERVICES
~
0 STORES AND SHOPS
Bookstore-Campus
Bookstore-Macon Center

1,430,811.11
l,4n,260.52 232,027.19

0.00

1,430,811.11
l,4n,260.52 232,027.19

76,109.57
255,727.71 40,685.62

0.00
1,519.30 504.24

1,354,701.54
1,220,013.51 190,837.33

TOTAL STORES AND SHOPS

1,709,287.71

0.00

1,709,287.71

296,413.33

2,023.54

1,410,850.84

ATHLETICS Intercollegiate Athleics

662,487.97

0.00

662,487.97

125,714.47

9,860.95

519,212.55

TOTAL ATHLETICS

662,487.97

0.00

662,487.97

125,714.47

9,860.95

519,212.55

OTHER SERVICE UNITS Health Services BuslVans Regalia & Diplomas Parking Operations Vending-Institution Vending-Contract

165,879.64 15,597.63 31,236.24 67,122.10 8,258.85 12,On.70

165,879.64 15,597.63 31,236.24 67,122.10 8,258.85 12,On.70

129,349.55 4,851.58 l,912.n
27.396.26
7,497.36

114.52

36,415.57 10,746.05 29,323.47 39,725.84 8,258.85
4,580.34

TOTAL OTHER SERVICE UNITS

300,172.16

0.00

300,172.16

171,007.52

114.52

129,050.12

TOTAL AUXILIARY ENTERPRISES EXPENDITURES 5,522,028.64

0.00

5.522,028.64

1,522,674.57

15,101.65

3,976,552.42

Equipment
0.00 0.00 0.00 0.00 7,700.00 7,700.00
0.00 7,700.00

TOTAL CURRENT FUND EXPENDITURES

$31,776,819.35

$3,235.549.16

$35,012.368.51

$22,123,282.66

$257,795.51

$11,428,933.48

$1,202,356.86

REVENUE Student Fees
Fees-Student Activities Other Sources Interest Income Ticket Sales-Concerts Transfer-Band Advertising-Colonade Transfer-Theatre Transfer-Orientation Miscellaneous Revenue
TOTAL REVENUE
EXPENDITURES Intramural Athletics Intramurals Club Sports Social and Entertainment Activities Georgia College Choral Georgia College Bands Georgia College Theatre Arts Unlimited Adventurers Club Novelty Acts Concerts Summer Activities Movies Student Government College Government Association Student Publications Colonnade Peacock's Feet Other Child Care Radio Station Identification Cards College Union College Union - Special Projects East Campus Complex Residence Halls Association International Student Association Black Student Association Nova Orientation Centennial Center
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

GEORGIA COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES YEAR ENDED JUNE 30,1994

$987.42 1,784.04
900.00 5,666.26 10,100.00 10,161.70 6,660.00

$319,741.10 36,259.42

$356,000.52

53,389.61 7,698.21
14,975.73 30,850.25 27,778.35
6,431.31 1,126.76 12,326.15 28,517.47 2,000.00 8,709.98
26,173.62 6,088.87
1,618.39 15,366.25
4,819.30 25,847.42
4,430.86 188.76
1,499.86 3,664.38 3,480.08 32,077.19 2,562.70

61,087.82
132,716.00 17,398.74 32,262.49

95,555.19

339,020.24 16,980.28
114,485.16 87.97
$131,553.41

541

REVENUES Student Fees
Fees - Athletics Other Revenue
Miscellaneous Revenue Interest Income Ticket Sales Concessions Girls Individual Basketball Camp Girls Team Basketball Camp Girls Team Basketball Camp II Co-ed Pee Wee Basketball Camp Boys Individual Basketball Camp Boys Team Basketball Camp Tennis Camp Baseball Camp Baseball Camp-Youth Special Events-Gate Receipts
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Tutorial Cheerleaders Basketball Promotions Men's Basketball Boy's Individual Basketball Camp Boy's Team Basketball Camp Boy's Team Basketball Camp II Women's Basketball Girl's Individual Basketball Camp Girl's Team Basketball Camp Girl's Team Basketball Camp II Co-ed Pee Wee Basketball Camp Baseball Baseball Camp Baseball Camp-Youth Softball Men's Tennis Women's Tennis Tennis Camp Golf Men's Cross Country Athletic Training Women's Cross Country Sport's Information
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

GEORGIA COLLEGE
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30,1994

$12,047.00 1,079.17 6,275.47
22,003.26 21,086.00 16,447.00 13,078.00
9,058.00 6,920.00 26,085.00 1,050.00 6,950.00 5,371.00 5,877.56

$616,530.35 153,327.46

368,981.52 1,620.62 6,739.07 52.00
71,904.88 4,386.89
19,676.44 102.18
55,587.08 15,597.31 7,659.57 12,235.36
5,887.66 22,280.04
3,754.68 1,446.78 10,279.04 14,848.92 13,628.43
410.00 13,051.97
1,709.76 6,636.66 1,237.48 2,773.63

$769,857.81
662,487.97 107,369.84 125,129.13 $232,498.97

542

FEDERAL FUNDS College Work Study Program Supplemental Educ Opportunity Grants Pell Grant Program National Science Scholarship Department of Energy Federal Energy Matching Department of Health &Human Services Day Care Referral Service-93 Day Care Referral service-94 Department of Labor Green Thumb Eisenhower Grant Project Adventure-93 Project Adventure-94 Job Training Partnership Act FY93 Small Business Institute Small Business Institute-94 Black Youth and Business CDA Headstart Program NCAA-National Youth Sports Program-94 NCAA-National Youth Sports Program-95 Georgia CHEP/AHEC Mansion Conservation Peace Corps Eisenhower Math
TOTAL FEDERAL FUNDS
STATE FUNDS Hope Grant Hope Grant GED Georgia Department Public Safety-Forsyth Georgia Department of Education Educational Technology-Operating Educational Technology-Operating 2 Educational Technology-Operating 3 Educational Technology-Equipment Field Based Preparation for Teachers RESA Aids P S C-Science Teacher Preparation and Innovation Department of Natural Resources Survey-Small Mammal Fauna Georgia Magis Train Council- Intellig Job Aids Georgia Magistrates Court-Training Georgia Magistrates Court-Newsletter Channel Access Teacher Education Rules
TOTAL STATE FUNDS
LOCAL FUNDS Macon-Bibb Co Hospital Mental Health Needs Survey
TOTAL LOCAL FUNDS

GEORGIA COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1. 1993

RECEIPTS

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30,1994

($0.11)
(8,837.71) (3,062.00)
512.97 4.91
(8,945.22) 3,911.43 2,083.30 22,409.68 32,558.93
112.02 700.00 121.687.55
163,135.75
3,133.42
(5,362.98) (4,000.00) 7,120.12
1,879.12 1,179.30
3,948.98
307.92
307.92

$123,028.00 50,704.49
1,599,000.33 1,860.00
8,837.71
10,940.71 12,786.81
3,788.48
3,240.00 2,245.01 2,000.00 4,500.00 8,500,00 12,950.00 17,792.47 36,259.00
3,386.49
1,901,819.50
313.565.50 2,500.00 2,929.60
10,994.91 24,000.00
8,447.69 117,553.11
50,000.00 2,999.97 4,000.00
20,000.00
5,082.46 2,500.00 4,500.00
569,073.24
2,000.00
2,000.00

$115,774.63 48,290.00
1,609,455.40 1,860.00
9,012.43 16,400.40
13,187.69 512.97
2,999.97
5,911.43 4,316.81 10,619.98 8,680.61 49,985.22
144.64 56,32
688.00 1,016.10 1,163.83
1,900,076.43
311,511.50 2,500.00 2,184.60
9,413.31 24,000.00 22,432.31 125,299.11 44,637.02
2,999.97
7,120.12
1,197.00 15,744.31
5,781.85 2,500.00 4,500.00
581,821.10
2,000.00
2,000.00

$7,253.37 2,414.49
11,065.00

(21,520.18)

916.10 947.17
4.91 240.03
86.35
352.60
23,280.02

(2,049.82) (4,560.76)
(9,399.21)
(6,786.56)
183.19 (36,68) 26,679.07 13.58 36,114.36 55.70 12.00 124,057.94 (1,163.83)
141,598.80
2,054.00
3,878.42
1,581.60
(13,984.62) (7,746.00)

0.00 0.00

(1,197.00) 4,255.69 1,879.12
479.91
(8,798.88)
307.92
307.92

543

PRIVATE FUNDS Georgia College Atkinson Museum and Archives-Georgia Education Georgia College Foundation Salary Supplements Scholarships-Sibley Scholarships-Whitehead Scholarships Faculty Development Level II Special Projects Faculty Research Bibb Foundation Grumman Baldwin County Hospital Peace Corps Science Education GCIM Scholarships BCH Nursing Faculty Grassman Vinson Georgia College Alumni Association Salary Supplements Scholarships Projects Callaway Foundation Hospital Group National Middle School Association Lindenstruth Grumman Aerospace Grumman Aerospace-West Campus Grant Rebecca Felton Scholarship Nursing-Medical Center Athletics Scholarships Central Georgia R&D Center Science Olympiad Pohl Cancer Research
TOTAL PRIVATE FUNDS
ENDOWMENT FUNDS J L Beeson Scholarship
Miller R. Bell Scholarship
J C Bonner Memorial Scholarship Corrie Hoyt Brown Scholarship J Whitney Bunting Fund Opal S Carter Scholarship J Harris Chappell Scholarship Ollie Bessie Elton Scholarship Faculty/General Scholarship S Price Gilbert Alberta Telfair Gould Lowe Scholarship Diego Cinardo Memorial Scholarship P J Samprone Memorial Scholarship Bettie Harris Lowe Carol Bragg Nelson Award Agnes Green Martin

GEORGIA COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1994

FUND BALANCE JULY 1. 1993

RECEIPTS

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30.1994

1.667.00 3.n7.00
11.75 45,782.37
839.46 296.89 2.732.74 4.587.81 334.00 1.158.84 3.850.00 4.570.26

2.247.07
31,498.27 2.910.00
47.042.96 1,431.00
17,420.95 27.706.85 16,431.98
1.249.61 3.141.14 8.525.24
21.519.20 8,353.69 8.136.68
17.500.00 1.693.50
31.598.00 36,317.90
2.264.36
1.500.00
130.000.00 205,566.11
1.200.00 3,000.00

69.608.12

628,254.51

5.796.66 8.971.97
662.01 351.934.06
13,590.94 7,840.40 8.939.71 51.983.93 18.500.16 175,554.12 2.149.35 7.347.46 1.694.96
894.97 11.343.67
310.63 3,524.84

241.37 575.01
64.23 40.191.35
989.38 452.71 416.72 8,027.66 1,409.35 54.256.90
85.09 1.180.84
782.07 770.96 544.50
44.64 137.13

544

776.51
31,498.27 2.910.00
47.042.96 1,431.00
17,420.95 27.706.85 16,431.98
1,249.61 3.141.14 8.536.99 40.183.82 21.519.20 8,353.69 8,136.68 17.500.00 1,693.50
31.598.00 36,317.90
2.264.36
1,713.32 1.525.06 1.500.00
205,566.11 1.504.45 3,000.00 5.557.64
546.079.99
385.00 100.00 64.376.50 1,693.50
237.66 1.987.00 53.808.57
2,275.50 600.00 400.00
200.00

1.667.00 5,247.56

5.598.55

96.00 96.00

839.46 296.89 1,019.42 3,062.75 334.00 1.158.84 3.850.00 130.000.00
4.169.81
(5,557.64)
151.686.64
6,038.03 9.161.98
626.24 327.748.91
12.886.82 8.293.11 9.356.43
59.773.93 17.922.51 176,002.45
2.234.44 6,252.80 1,877.03 1.265.93 11.888.17
155.27 3.661.97

GEORGIA COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1, 1993

ENDOWMENT FUNDS(Continued) Thomas E Mitchell Educational Fund Sylvester Mumford Scholarship Max Noah Music Scholarship W Vaden Parks Fund Irene Rose Memorial Scholarship Elizabeth A Scott Scholarship May-Rich Scholarship Fund Helen E Shelnut Memorial Anna Browne Small Scholarship Hallie Claire Smith Scholarship Molly Snead Nursing Scholarship Blanche C Tait Scholarship Community Enterprises Alberta Goff Scholarship Carolyn S. Maynard Scholarship
TOTAL ENDOWMENT FUNDS
TOTAL RESTRICTED FUND5-CASH BASIS

154,676.50 281,079.01
60,179.67 37,322.35
288.06 6,162.45
55.63 2,919.08 8,870.64 4,641.09 6,214.40 2,466.20 62,389.20
703.90
1,299,008.02
1,536,008.79

AMOUNTS EXPENDED BUT NOT REIMBURSED TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$1,568,833.88

RECEIPTS
9,457.16 25,081.99
4,510.16 2,875.73
87.18 263.42
97.44 103.46 400.16 266.41 376.42 100.37 3,425.70 399.12 1,449.04
159,063.67
3,260,210.92
74,002.30
$3,334,213.22

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30,1994

50,718.22 19,423.50
5,513.00 1,333.19
502.00 1,018.00 1,000.00
205,571.64 3,235,549.16
$3,235,549.16

0.00 23,376.02
$23,376.02

113,415.44 286,737.50
59,176.83 38,864.89
375.24 6,425.87
153.07 3,022.54 9,270.80 4,907.50 6,088.82 2,566.57 64,796.90
103.02 1,449.04
1,252,500.05
1,537,294.53
74,002.30
$1,611,296.83

545

GEORGIA COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30,1994

BEGINNING FUND BALANCE Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Gifts and Grants Federal Private Interest Income Investments Federal Loans Private Loans Reimbursements Federal
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments Perkins Cancellations Nursing Repay Capital Contribution-Federal Nursing Repay Capital Contribution-Institution Administrative Allowance - Perkins Loan Collection Costs - Perkins
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $1,790,016.38

ENDOWMENT FUNDS
$1,330,595.67

1,790,016.38

1,330,595.67

TOTAL $3,120,612.05
3,120,612.05

156,398.00 27,781.39
29,763.08 21,071.26
3,502.39
8,780.00
247,296.12

376,092.39 376,092.39

156,398.00 403,873.78
29,763.08 21,071.26
3,502.39
8,780.00
623,388.51

15,769.27 15,575.69
2,492.65 33,837.61
$2,003,474.89

0.00 $1,706,688.06

15,769.27 0.00 0.00
15,575.69 2,492.65
33,837.61
0.00 0.00
0.00
$3,710,162.95

546

GEORGIA COLLEGE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30,1994

LOAN FUNDS Federal Perkins Loan Program Nursing Student Loans Private Adams Loan Fund Bell Loan Fund Bennett Loan Fund Bridges Loan Fund Daughtry Loan Fund Hess Loan Fund History Loan Fund Jenkins Loan Fund Moore Loan Fund Morel Loan Fund Mumford Loan Fund Shinholser *1 Loan Funds Shinholser *2 Loan Funds Terrell Loan Funds Trammell Loan Funds Watson Loan Funds Crowder Loan Fund

FUND BALANCE JULY1,1993
$1,416,950.41 5,382.54
12,189.30 1,100.77 8,931.66 869.94 3,493.03 2,879.47 1,217.00
19,155.23 131,241.21
18,530.31 28,156.09
8,636.65 11,095.68 70,192.81 48,205.57
811.22 977.49

TOTAL LOAN FUNDS

1,790,016.38

ENDOWMENT FUNDS Unrestricted As To Income Gilbert Trust Fund One-Third Interest Held by First National Ba Parks Endowment Fund Restricted As To Income Beeson Endowment Fund Bell Endowment Fund Bonner Endowment Fund Brown Endowment Fund Bunting Endowment Fund Carter Endowment Fund Chappell Endowment Fund Elton Endowment Fund Faculty Endowment Fund Gould Endowment Fund Lowe Endowment Fund B. H. Lowe Endowment Fund Martin Endowment Fund Mitchell Endowment Fund Mumford Endowment Fund

714,212.02 49,427.19
1,116.97 5,000.00 1,307.00 50.000.00 12,795.00 4,375.00 1,758.43 150,630.92 5,459.00
500.00 25,000.00
2,650.00 1,000.00 35,300.14 230,000.00

ADDITIONS

DEDUCTIONS

ADJUSTMENTS & TRANSFERS

FUND BALANCE JUNE 30,1994

$224,450.80
561.72 32.83
621.24 25.94 192.88 76.41 36.30
958.69 11,088.60
1,550.03 2,209.34
595.13 774.55 3,183.77 726.14
24.19 187.56
247,296.12

$33,837.61 33,837.61

$1,607,563.60 5,382.54

12,751.02 1,133.60 9,552.90 895.88 3,685.91 2,955.88 1,253.30
20,113.92 142,329.81
20,080.34 30,365.43
9,231.78 11,870.23 73,376.58 48,931.71
835.41 1,165.05

0.00

2,003,474.89

126,225.99 20.00

840,438.01 49,427.19
1,116.97 5,000.00 1,307.00 50,000.00 12,795.00 4,375.00 1,758.43 150,630.92 5,479.00
500.00 25,000.00
2,650.00 1,000.00 35,300.14 230,000.00

547

ENDOWMENT FUNDS (Continued) Restricted As To Income(Continued)
Noah Endowment Fund Scott Endowment Fund Shelnut Endowment Fund Small Endowment Fund Smith Endowment Fund Snead Endowment Fund Tait Endowment Fund Goff Endowment Fund Community Enterprises Fund Diego Cinardo Memorial Fund P J Samprone Memorial Fund Irene Rose Memorial Fund Carol Bragg Nelson Memorial Fund May-Rich Scholarship Fund Maynard Scholarship Fund
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

GEORGIA COLLEGE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30. 1994

FUND BALANCE JULY 1.1993

ADDITIONS

DEDUCTIONS

ADJUSTMENTS & TRANSFERS

FUND BALANCE JUNE 30,1994

9.090.97 627.25 500.00 800.00
1.245.78 2.500.00
700.00 5.000.00 7,000.00 3,450.00 3.650.00 2.000.00 1,000.00 2,500.00
1,330,595.67
$3.120,612.05

6.023.36
600.00 1.600.00
500.00 241,123.04 376,092.39 $623.388.51

0.00 $33,837.61

0.00 $0.00

15.114.33 627.25 500.00 800.00
1,245.78 2,500.00
700.00 5,000.00 7,000.00 4.050.00 5,250.00 2,500.00 1,000.00 2,500.00 241.123.04
1.706,688.06
$3,710.162.95

548

GEORGIA COLLEGE
SUMMARY OF PUBLIC TRUST FUND INVESTMENTS Year Ended June 30,1994

ENDOWMENT FUNDS Short Term Investments Held in Trust Common Stocks Bonds Bonds Held as Agent By First National Bank of Atlanta
TOTAL INVESTMENTS - ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUND INVESTMENTS

BOOK VALUE

MARKET VALUE

$58,610.00 450,195.20
331,632.81 840,438.01 $840,438.01

$58,610.00 609,208.13
343,241.75 1,011,059.88 $1,011,059.88

549

SHORT TERM INVESTMENTS Short Term Investments Held in Trust by Wachovia Bank
(One-Third Undivided Interest)
TOTAL SHORT TERM INVESTMENTS
COMMON STOCKS Common Stock Held in Trust by Wachovia Bank (One-Third Undivided Interest) Abbott Labs Aluminum Co America Ambac Inc American Cyanamid Co American Express Company American Tel & Teleg Co. Amoco Corporation Atlanta Gas Light Company Avon Products. Inc. BellSouth Corp. Boeing Co CPC International Inc. Chrysler Corp. Citicorp Coastal Corp Coca-Cola Company Delta Air Lines Inc. Equifax Incorporated Exxon Corporation Federal Home Loan Mtg Corp Federal National Mtg Assn Ford Motor Co. Fruit Of The Loom Inc. GTE Corp General Electric Company General Motors Corp Giddens & Lewis Inc. Halliburton Co. Harsco Corporation Hewlett Packard Co Honeywell Inc IBP Incorporated International Paper Co Keycorp New Leheman Bros Hldgs. Inc Mbia Inc

DETAIL OF INVESTMENTS Year Ended June 30.1994
ENDOWMENT FUNDS

BOOK VALUE

MARKET VALUE

$175.830.00 @ 1/3
$58.610.00

$175.830.00 @ 1/3
$58.610.00

NUMBER OF SHARES

BOOK VALUE

MARKET VALUE

1.230 500 200 350 895
1.310 350
1.800 150 500 950 815 150 650
1.325 4.000
530 700 1.500 605 425 125 1.325 600 1.030 1.065 355 900 300 300 1.100 1.500 500 570 200 645

$36.143.20 31,607.50 8.168.00 17,487.75 19.945.37 70.083.53 17.276.00 12.150.00 8.526.00 28.170.00 38.338.63 38.127.53 8.751.00 27.358.50 37.316.63 18,450.00 24.961.45 12.094.25 4.988.42 36.505.70 36.002.50 8.714.38 41.475.40 19,404.00 7.660.62 35.831.48 8,165.00 29.011.50 9.067.59 19.325.10 23.883.61 36.798.76 33.170.00 17.788.80 2.967.17 36.572.93

$35.670.00 36.562.50 7.850.00 19.600.00 23.046.25 71.231.25 19.906.25 60,975.00 8.831.25 30.875.00 43.937.50 39.323.75 7.125.00 25.918.75 35.775.00
162.500.00 23.982.50 19.775.00 85.125.00 36.602.50 35,487.50 7.375.00 34.615.63 18.600.00 48.023.75 37.141.88 5.502.50 30,487.50 12.300.00 22.575.00 34.100.00 39.937.50 33.125.00 18,168.75 3.000.00 37.006.88

550

COMMON STOCKS (Continued) MCI Commuinications Corp McDonalds Corp Merck &Co., Inc. Motorola, Inc Norfolk Southern Corporation Northern Telecom LTD P P G Industries. Inc Pacific Telesis Group Pepsico. Inc. Philip Morris Cos Inc Phillips Petroleum Co Potash Corp Sask, Inc Praxair Inc. Schlumberger LTD Sonoco Products Co. Toys R Us UST,lnc Unifi Inc. Unilever NV Wachovia Corporation York Internaltional Corporation NEW Zebra Technologies Corp.
(One-Third Undivided Interest)
TOTAL COMMON STOCKS
BONDS Bonds Held in Trust by
The First National Bank of Atlanta (One-Third Undivided Interest) Federal Home Loan Banks Federal National Mtg Association United States Treasury Notes
(One-Third Undivided Interest)
TOTAL BONDS
TOTAL INVESTMENTS IN ENDOWMENT FUNDS

DETAIL OF INVESTMENTS Year Ended June 30,1994

NUMBER OF SHARES
380 800 500 400 500 300 470 1,000 500 880 275 340 2,000 450 2,220 550 1,000 900 150 4.000 1,215 475
48,755
@1/3
16.252

BOOK VALUE
9,215.00 13,586.00 13,839.50 17,936.00 29,418.30
9,514.50 11,448.02 29,393.05 18.295.00 41,408.45
7.209.12 8.828.10 34.114.00 26.815.50 49,298.89 21.991.75 28,840.00 22,374.00 17,413.50 12.037.80 44.620.83 20,700.00
$1.350,585.61
@1I3
$450,195.20

MARKET VALUE
8,407.50 23.100.00 14.875.00 17,850.00 31.500.00
8,287.50 17.625.00 30,750.00 15,312.50 45,320.00
8,593.75 9,307.50 39,000.00 26,606.25 45,510.00 18.012.50 27.125.00 21,037.50 15,112.50 132,500.00 44,651.25 15,081.25
$1.827,624.39
@1/3
$609.208.13

BOOK VALUE

MARKET VALUE

149,968.75 49,531.23
795,398.46
994,898.44 @1/3
331.632.81
331,632.81
$840,438.01

157,046.50 51,390.50
821.288.25
1.029.725.25 @1I3
343,241.75
343,241.75
$1,011.059.88

551

GEORGIA COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

REVENUE/ADDITIONS State Appropriations Lottery Funds Salvage Sales Insurance Recovery Other Income Interest Income - Allocated Reserves Interest Income - NOW Accounts
TOTAL REVENUE/ADDITIONS
EXPENDITURESIDEDUCTIONS Buildings
Parks Hall Mayfair Hall Hearty Hall Atkinson Hall Lake Laurel Lodge Montgomery House Maxwell College Union Beeson Parkhurst Napier Adams Sanford Total Buildings
Improvements Other Than Buildings Front Campus Walkway Athletic Complex-Gate WaterlDrainage Electrical System Parking/RoadslLighting/Landscaping
Total Improvements Other Than BUildings
Equipment Library Auxiliary - Other Residence Halls Bookstore Bus& Van Vehicle Equipment Total Equipment
Expenditures Not To Be Capitalized Lake Laurel Lodge Parks Hall Bookstore Auxiliary - Other Bone House Residence Halls Equipment
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS

Unrestricted

UNEXPENDED Restricted

$17,800.00 9,805.58
720.00 54,192.33 82,517.91

$0.00 $4,381.91
4,381.91

Total

RENEWALS AND REPLACEMENTS

$17,800.00 9,805.58 0.00
5,101.91 54,192.33
86,899.82

$0.00 0.00

14,954.54 12,180.00
4,491.00 6,282.22 11,649.84
49,557.60
7,259.29
7,259.29
682.38
2,900.00 14,760.00 18,342.38
320.00 370.00
825.00 5,326.00 6,841.00 82,000.27

0.00 0.00
0.00
0.00 0.00

14,954.54 12,180.00 4,491.00
6,282.22 11,649.84
0.00 0.00 0.00 0.00 0.00 0.00 0.00 49,557.60
7,259.29 0.00 0.00 0.00 0.00
7,259.29
682.38 0.00 0.00 0.00 0.00
2,900.00 14,760.00 18,342.38
320.00 370.00
0.00 0.00 825.00 0.00 5,326.00 6,841.00
82,000.27

651.00 11,510.63 2,377.00 27,533.00
2,770.86 58.75
1,512.39 46,413.63
3,889.00 6,270.00 6,268.00 55,488.95 71,915.95
24,715.76 5,238.24
50,049.68
80,003.68
734.76 7,972.27 29,184.90 37,891.93 236,225.19

552

GEORGIA COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

TRANSFERS AMONG FUNDS Transferslrom Auxiliary Enterprises
Reserve for Renewals and Replacements
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

Total

RENEWALS AND REPLACEMENTS

0.00 1,942.39
245.60 (1,942.39)
763.24
$763.24

0.00 105.453.34
109,835.25 $109,835.25

0.00
0.00
107,395.73 245.60 0.00
(1,942.39)
763.24 109,835.25
$110,598.49

293,704.67 293,704.67 486,710.82
82.80
544,273.10 $544.273.10

553

GEORGIA COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30.1994

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Other Expended from Ga. State Financing & Investment Commission Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Expended from Auxiliary Athletics Expended from Agency Funds-Student Activities Gifts Sale of Surplus Property Adjustments in Inventory
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Disposal of Library Books
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$40,575.990.50 92,238.01

$40,668,228.51

$851,295.96 333,074.22 309,956.14

1,494,326.32 2,479,381.76
75,159.27 198,333.26
7,700.00 21,911.21 43,162.96 94,411.70 21,534.93
155,951.99 145,350.00

4,435.921.41
301,301.99 4,134,619.42 44,802,847.93
0.00 $44,802,847.93

554

GEORGIA COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30.1994

LAND Campus

YEAR ACQUIRED

TOTAL LAND

BUILDINGS Lanier Hall Atkinson Hall Beeson Hall Bell Hall Chappell Hall Wells Hall English Building Ennis Hall Health/P E (Health Science Bldg) Smith House Russell Library Mansion Mayfair Hall Miller/Physical Plant Parkhurst Apartments Parks Hall Parks Infirmary Adams Hall Language BUilding Peabody Auditorium Kilpatrick Education Building Porter Hall Russell Auditorium Sanford Hall Herty Hall Terrell Hall Warehouse Lake Laurel Cottage Lake Laurel Lodge Georgia House Napier Hall Bone Alumni House Physical Plant Maxwell College Union Museum of Georgia Education Physical Education Building Blackbridge Hall Centenial Center Bus Barn Georgia College Depot Mcintosh House Dearmas House Pool House General Classroom Montgomery

1927 1897 1937 1925 1962 1963 1927 1918 1939 1947 1928 1891 1931 1943 1949 1925 1929 1966 1927 1939 1976 1939 1928 1938 1954 1909 1983 1938 1945 1952 1972 1901 1957 1972 1901 1974 1984 1988 1990 1990 1991 1991 1992 1992 1993

TOTAL BUILDINGS

IMPROVEMENTS OTHER THAN BUILDINGS Heating System Electrical System WaterlDrainage System RoadslParkingl1ighting

INVESTMENT JULY 1,1993
$634.079.21
634,079.21

ADDITIONS $0.00 0.00

DEDUCTIONS $0.00 0.00

ADJ USTM ENTS/ TRANSFERS
0.00 0.00

INVESTMENT JUNE 30.1994
$634,079.21
634,079.21

325,386.26 3.777.433.39
258,790.78 780,542.89 692,469.75 508,123.22 199,248.56 356,152.02 260,142.98
58,006.03 980,420.10 485.820.64 349.772.88 181,751.40 200.791.63 531.629.04 229.238.48 775.372.61 184.151.06 183.914.61 1,436.829.60 301.349.02 395.256.27 302,208.48 1.556,212.87 343.052.16
46.282.27 10.511.11 29.184.08 15,001.60 1,950,999.92 36,094.00 52,595.61 1.792.778.27 26.542.83 605,407.26 214,836.38 8.052.859.17 40.083.97 31.600.00 89,545.00 80,000.00 33,830.20 353,697.77 8,680.43
29.124.596.60

24.846.92 30,371.00 14.690.00
8,775.00 34,564.00
45.621.00 12.180.00 27,533.00 134.378.04
58.75
72.507.94 1.512.39
93.825.28
15,718.70 11.629.61
12.500.63
137.512.00
2,065.919.12 651.00
2.744,794.38

0.00

0.00

325.386.26 3,802.280.31
289.161.78 795.232.89 692,469.75 516.898.22 199.248.56 390.716.02 260.142.98
58.006.03 980,420.10 531,441.64 361,952.88 181,751.40 228,324.63 666,007.08 229,238.48 775,431.36 184,151.06 183,914.61 1.436.829.60 301.349.02 467.764.21 303.720.87 1,650,038.15 343,052.16
46.282.27 10.511.11 44.902.78 15.001.60 1,962.629.53 36,094.00 52.595.61 1.805.278.90 26,542.83 605,407.26 214,836.38 8,190,371.17 40,083.97 31.600.00 89,545.00 80,000.00 33,830.20 2,419.616.89
9.331.43
31.869,390.98

214,742.32 468.308.39
86.543.47 505.619.04

6.268.00 6,270.00 96,543.70

555

214.742.32 474,576.39
92,813.47 602.162.74

GEORGIA COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30.1994

YEAR ACQUIRED

INVESTMENT JULY 1.1993

IMPROVEMENTS OTHER THAN BUILDINGS (Continued) Campus Plan Revision Physical Education Complex Energy Audits Asbestos Abatement Utility Survey Fuel Tank Residence Hall Phone Cable Campus Signs Campus Walkways

18.780.17 286.692.14
35,425.00 483.210.73
4.500.00 3.863.95 99.642.88 9.556.40

TOTAL IMPROVEMENTS OTHER THAN BUILDING

2.216.884.49

LIBRARY COLLECTIONS Main Library Collections

3.856,421.17

TOTAL LIBRARY COLLECTIONS

3.856,421.17

EQUIPMENT Lanier Hall Atkinson Hall Beeson Hall Bell Hall Chappell Hall Wells Hall English Building Ennis Hall Health/P E (Health Science Bldg) Mansion Mayfair Hall Miller Gym Parks Hall Parks Infirmary Adams Hall Language Building Kilpatrick Education Building Porter Hall Russell Auditorium Sanford Hall Herty Hall Terrell Hall Warehouse Lake Laurel Lodge Napier Hall Bone Alumni House Physical Plant Maxwell College Union Museum of Georgia Education Physical Education Building Blackbridge Hall Centenial Center Cigna Center Cathy Alumni Center Green House Russell Library

302.998.08 852.144.72
50.315.41 10,464.50 53.056.42
4.711.50 192.830.96
84.057.80 31.866.21 97.732.91 121.654.69 42.011.90 399,475.38 55.061.21 11,886.70 11,033.37 223.215.19 117.311.06 90,415.33 19.159.40 387.765.60 28.276.95 40,449.35
1.544.62 20.865.10 27.510.80 679.110.10 290.786.02
1.348.90 42,490.76 22,557.33 270.903.89 122.375.37 34.701.50
1.920.00

TOTAL EQUIPMENT

4.744.009.03

TOTAL INVESTMENT IN PLANT

$40.575,990.50

ADDITIONS

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

3.889.00

106.719.29 219.689.99

0.00

0.00

INVESTMENT JUNE 30. 1994
18.780.17 290.581.14
35,425.00 483.210.73
4.500.00 3.863.95 99.642.88 9.556.40 106.719.29
2,436.574.48

333,756.60 333.756.60

145.350.00 145.350.00

788.07 788.07

4.045.615.84 4.045.615.84

53.150.95 213.998.04
(1.961.60) 4,458.00 (9.385.83)
11.653.06 21.336.11 (4.097.26) 10,480.32 25.819.54
5.703.31 17.754.10 18,184.74 (2.629.20) 11.286.02 108.897.17 15.047.50
5,485.80 115.907.10
3.923.66 9.392.45 5.556.00 6.041.06 (3.615.56) 117.791.93 40.720.51
4,047.17 3.350.00 25.570.22 115.833.39 4.104.00 (1.920.00) 185,797.74
1.137.680.44
$4,435.921.41

10.181.50 32.638.74
1.316.82
24.050.00 9.706.00
2.945.00 36,420.13
3,496.00 1.055.00 30,728.80
3,414.00 155.951.99 $301.301.99

950.00 8.546.10 13.100.13 5.867.00 1,915.00 3.508.00 55.332.29 1,760.00
2.519.20 (2.047.78)
91,449.94 $92.238.01

346.917.53 1.042.050.12
47.036.99 14,922.50 56.770.72
4.711.50 210.351.02 105.393.91
27.768.95 110.128.23 123,424.23
47.715.21 407,523.48
76.753.95 9.257.50
22,319.39 387,444.65 129,413.56
90,415.33 24.645.20 469.012.57 28.704.61 49.841.80
7.100.62 25.851.16 26,414.44 764.125.45 331.506.53
1.348.90 46.537.93 25,907.33 296,474.11 238,208.76 38,805.50
0.00 182.383.74
5.817,187.42
$44.802.847.93

556

GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30.1994

FUNDS HELD ON DEPOSIT Advance Payments Alumni And Other Special Art Seminar Tours Georgia College Choral Clearing-Cooperative Organizations Economics For Executives Georgia College Bands Georgia Sales Tax-Macon Georgia College Theatre Georgia Sales Tax-Campus History Of Georgia College Georgia Honors Council Georgia College Honors Program Maxwell College Union Phi Delta Kappa Orientation Off-Campus Housing Fair Public Service-Continuing Education Public Service-East Campus Horology Collection Macon Campus Conference Center Exit Exam Development Dublin Center Activity Fee Center For Economic Education Academy Of Management S B D C/Consortium Deferred Sales Tax-Bkstore-Campus Deferred Sales Tax-Bkstore-Macon Intramurals Clearing Video Yearbook Business & Industry Conference Decision Support Center Commerce Club Delta Mu Delta
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Washington Leisure Products Marlene Tompkins Scholarship Perry Chiropractic Health Appleby China Student Fellowship Franklin County Credit Professionals Sequoyah High School Scholarship Taylor County High School Margaret Cox Scholarship Wilkinson County Board of Education Skipper Scholarship Fund Jessye Coleman Council of PTA's Williamson United Methodist Student Incentive Grant

FUND BALANCE JULY 1. 1993
$2.590.00 2.104.51 5,405.13 657.09
3,043.79 345.82
47.08
3,438.22 2,222.87
279.83 3,441.65
58.70 23,319.01
45.00 5.145.30
892.70 1,065.20 3,692.05 2,990.13
787.03
9.15 2,256.38 1,810.97
17.41
267.37 5,270.35
276.90 968.61 991.24
73,439.49

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30.1994

$8.557.50
9,631.50 8,125.50 70.239.07 15,070.00 17.190.13 15.128.09 24.026.31 93,692.37
1.828.00
2,740.07
29.503.80
32,916.70
11,933.55 913.50
4.279.50 509.43 212.04
1,000.00 2,448.64
182.08 26.00 51.00 40.00
4.920.00 390.00
665.00
356,219.78

$11,147.50 430.38
10,143.78 5.936.94
70,239.07 15.313.58 14,309.42 15,128.09 23.707.90 93.692.37
1,300.69 200.00
3.030.86
17.906.82
35.583.93 376.24
2,937.81 878.47
4.279.50 753.45 212.04 488.48
51.00 224.96 7.612.67 343.35 191.11 644.80
337.065.21

$0.00 1.674.13 4,892.85 2.845.65
2.800.21 3,226.53
365.49
3,438.22 2.750.18
79.83 3.150.86
58.70 34,915.99
45.00 2,478.07
516.46 1,065.20 12,687.79 3,025.16
543.01
520.67 4.705.02 1.993.05
43.41
82.41 2,577.68
323.55 777.50 1.011.44
92,594.06

500.00

500.00 500.00 300.00 1.550.00 6,119.00 500.00 1,100.00 500.00 250.00 529.00 (500.00) 700.00 150.00 103,424.00

1.550.00 6.119.00
500.00 1,100.00
500.00 250.00 529.00
700.00 150.00 103,424.00

500.00 500.00 300.00

557

GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30.1994

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) Henry County High School Foundation Johnson, Morton C S X Scholarship Middle Georgia Society of CPA's Minority Teachers Scholarship Kiwanis Regents Scholarship Regents Graduate Opportunity Lancaster Trust Farrens Tree Surgeons A.B. Pamplin Scholarship Rochfort Foundation Georgia Fire Sprinkler Association Jaques Foundation Georgia PTA Scholarship Macon Mall Scholarship Churches Home Foundation Milledgeville Music Club Wilhoit Scholarship First Baptist Church-Newnan Peoples Bank Foundation Georgia Press Educational Foundation Duluth High School Pilot Club Gamma Beta Phi Society Olde Order Scholarship of Tift Chipman-Union Foundation FEEA Scholarship Citizens Scholarship Foundation Delta Kappa Gamma Georgia Mining Warner Robins Beta Club U.S. Institute of Peace Vidalia Indian Sports Boosters Contel/GTE Scholarship Mid Ga Orthadox Baptist Assn Gholston Tuition Grant Madison Junior Womens Club Dublin Service League Watson-Brown Foundation Inc Englehard Corporation McDuffie Scholarship United Daughters of the Confederacy Health Professions Educational Foundation National Merit Scholarship Gilman Paper Company Prince Hall 0 E S Bibb Foundation Union Missionary Baptist Assn Page Scholarship Jasper Lodge Amer Assn Univ Women M'ville Chapter Georgia Union Missionary Baptist Association Pioneer Historical Society Pennsylvania H E A A Chick-FiI-A Avery Scholarship Fund Morgan County Scholarship Air Force Aid Society

FUND BALANCE JULY 1,1993 868.00 443.00 13,010.00
100.00
533.34
1,000.00 126.00 234.00 50.00
0.66 100.00 250.00
558

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30.1994

2,000.00 4,366.00
5,000.00 589.18 300.00
5.800.00 22,304.40
4.000.00 285.71 999.99
4,166.00 1.000.00 5.149.00
875.00 2,500.00 2,000.00 1,000.00 1.000.00 2,000.00 4,000.00
400.00 500.00 3,950.00
400.00 2.775.25
250.00 4.250.00 2,100.00
150.00 500.00 500.00 500.00
1,250.00 500.00
2.000.00
500.00 600.00 564.50 2,000.00 5,000.00 1,425.00 11.334.00
4,000.00 500.00
1,000.00 300.00 500.00
1.294.00 3,333.00
250.00 300.00 2.333.00

2,000.00 4,366.00
868.00 5,000.00
966.21 13.310.00
5,800.00 22.304.40
4.000.00 285.71 999.99
4,166.00 1,000.00 5.149.00
875.00 2,293.50 2,000.00 1.000.00 1,000.00 2.000.00 4.000.00
400.00 500.00 3,950.00 500.00 400.00 2.775.25 250.00 4,250.00 1.500.00 1.000.00
500.00 500.00 500.00
1.250.00 500.00 234.00
2,000.00
500.00 600.00 564.50 2.000.00 5,000.00 1,425.00 11,334.00
3,499.67 500.00
1,000.00 300.00 500.00
1.294.00 3.333.00
250.00 300.00 2.333.00

65.97
206.50 100.00
33.34 600.00 150.00 126.00
50.00
0.66 100.00 500.33 250.00

GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30.1994

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) Morgan Thomas Scholarship Rotary Clubs LaGrange High School Navy-Marine Corp. Scholarship Jasper County PTA Ryans Employee Scholarship Plan Bibb County Board Public Education Alpha Kappa Alpha Sorority Women of Georgia Power Springfield Baptist Church Walton Lodge Pet Medical Center Keaton Scholarship Vidalia Lions Club Riverwood International Georgia Incorporated Wal-Mart Foundation Laurens County Medical Society Auxiliary R A Bowen Trust Bradwell Booster Club WPMC Auxiliary Performance Grant American Legion Auxiliary America's Junior Miss Scholarship Wetherbee Foundation Delta Sigma Theta American Association of State Troopers Free The Children Trust Citizens For Better Government Johnson Memorial Scholarship Hamlin Scholarship White Springs Baptist Scholarship Junior League Of Columbus Shield Club Masonic Scholarship Dixie Foundation Color Purple Scholarship Ministry of Education Atlanta Electric Industry Mt Vernon Baptist Church Mt Moriah Baptist Church Word Of Faith Ministries Dixie Hills Baptist Church New Fellowship Baptist Howard Trust Winn Dixie Scholarship Phi Theta Kappa Alumni Georgia Electric Membership Roadway Package Systems Bergez Scholarship Georgia State Yaba Perry High School Courtaulds Coatings Sunset Optimist Club Bibb Association Of Education Coggins Granite Foundation Nazareth Baptist Church Anderson Chemical Company Lambda Pi Chapter Delta Zeta Thomaston Sports Orthopedics

FUND BALANCE JULY 1.1993 0.02 333.00 150.00
559

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30.1994

1.000.00
500.00 2.000.00
700.00 500.00 1.500.00 1.000.00 3.500.00 741.50 2.000.00 300.00 1.000.00 500.00 500.00 2.000.00 500.00 3.800.00 1.000.00 1.500.00 86.290.50 1.000.00 300.00 1.500.00
1.000.00 2.000.00
400.00 2.666.00
100.00 850.00 1.000.00 999.00 700.00 1.500.00 1.250.00 2,413.83 1.000.00 250.00 300.00 2.050.00 225.00 250.00 1.480.00 1.125.00 200.00 1.025.00 274.60 564.50 1.000.00 200.00 250.00 250.00 400.00 775.00 250.00 577.50 564.50 346.50

1.000.00
500.00 2.000.00
700.00 500.00 1.500.00 1.000.00 3,500.00 741.50 2.000.00 300.00 1.000.00 500.00 500.00 2.000.00 500.00 3.800.00 1.000.00 1.500.00 85.855.50 1.000.00 300.00 1.500.00
1.000.00 2.000.00
400.00 2.666.00
100.00 850.00 1.000.00 999.00 700.00 1.500.00 1.250.00 2,413.83 1.000.00 250.00 300.00 2.050.00 225.00 250.00 1,480.00 1.125.00 200.00 1.025.00 274.60 564.50 1.000.00 200.00 250.00 250.00 400.00 775.00 250.00 577.50 564.50 346.50

0.02
333.00 435.00 150.00

GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30.1994

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) Greater Bellevue Baptist Church Miss Troup County Scholarship Putnam County Board Of Education Post Apartment Homes Elder Road Baptist Church Rainbow Fund
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS
PAYROLL OPERATIONS Payroll Deductions
FICA FICA Medicare Federal Withholding Taxes State Withholding Taxes ORP-TIAAlCREF ORP-Valic Long Term Disability Teachers Retirement Group Insurance-Life Group Insurance-Health Group Insurance-Dental Long Term Disability Savings Bonds Tax Sheltered Annuities Vanguard/Fidelity Trust AAUP Georgia Defined Contribution Garnishments Rent Federal Tax Levies Earned Income Credit Charitable Court Order Credit Union College Foundation Miscellaneous Employer Liability FICA FICA-Medicare Teachers Retirement ORP-TIAAlCREF ORP-Valic Group Insurance-Life Group Insurance-Health
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1.1993
17.698.02

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30.1994

125.00 500.00 1.348.00 1.000.00 225.00 1.000.00
386.282.46

125.00 500.00 767.00 1.000.00 225.00
397.998.66

581.00
1.000.00 5.981.82

1.527.62 0.04
7,420.71 24.023.50
148.85
125.28 1,484.49
43.31 (30.50) 213.50
1,456.58 907.30
4.000,00 65.000,00 106.320.68 $197,458,19

933.572.11 232,380.83 1.852.607.54 649.566.09 128.716.69
65,916.08 11.256.36 741.096.56 127.900.50 475.432.36 52.641.00 21.886.32 2.737.50 448,145.18 9.500.04
809.18 35,128.11
7.255.16 49.884.63
2.154.83 (666.80)
9.072.06 9,095.50 288,468.15 15,991.64 39,886.74
933,582.15 232,390,83 1,640,299.09
85.810.55 43.943.79 76,623.92 1,685,913.53
10.908,998,22
$11.651,500.46

933.572.11 232,380.83 1,852.607.54 649,566.13 128,716.69
65.916.08 11.210.16 741,096.56 129,470.71 480.701.12 48.054.50 21.691.60 2,725.00 447,605.18
9,500.04 809.18
35,128.11 7,380.44
48.259.14 2.126.62 (697.30) 9,072.06 9,043.50
288,468.15 15,991.64 40,664.60
933,653.60 232,380.83 1,640,299.09
85,810.55 43,943.79 77,098.92 1,674,646.13
10,898.893,30
$11,633,957.17

1.527.62
46.20 5.850.50 18.754.74 4.586.50
343.57 12.50
540.00
3,109.98 71.52
265.50
678.72 835.85
3,525.00 76,267,40 116.415.60 $214.991.48

560

Georgia Southwestern College
FINANCIAL REPORT
For the Year Ended June 30, 1994

GEORGIA SOUTHWESTERN COLLEGE Americus, Georgia

William H. Capitan
President

Larry J. Kennedy
Vice President for Business and Finance

561

GEORGIA SOUTHWESTERN BALANCE
Year Ended

ASSETS Cash and Short-Term Investments Investments. at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land Buildings Improvements Other Than BUildings Library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted. allocated
Reserves For Inventory For Renewals and Replacements For SUbsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted, unallocated (Surplus) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$811,320.68
189.925.45
90.716.63 51,028.93

$270,029.50
75.933.93
207.217.65 4,853.72

$523.687.45 190.946.21 149.821.11

$1.142.991.69 $363.959.03 637,903.00 1.001.862.03

$558,034.80 $33.732.74 162.714.00 196,446.74

$864.454.n $0.00
0.00

60.000.00 70.656.02
10.473.64

207.217.65 154,370.41

864,454.n

141.129.66 $1.142.991.69

361,588.06 $558.034.80

864,454.n $864,454.n

TOTAL
$1.605,037.63 190,946.21 415.680.49 0.00 297.934.28 55.882.65
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$2.565,481.26
$397.691.n 0.00 0.00 0.00
800,617.00 0.00
1.198.308.n
0.00 267.217.65
0.00 225.026.43
0.00 0.00 10.473.64 0.00
864,454.n 0.00 0.00 0.00
1.367,172.49
$2.565.481.26

562

COLLEGE SHEET June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$87,193.21 1,045,011.56

$0.00 354,072.82

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

($135,046.29) 156,947.11

$696,299.57

AGENCY FUNDS $47,261.71

12,470.00 22,167,341.86
1,304,547.32 4,121,384.86 3,457,829.17

$1,132,204.n $0.00

$354,072.82 $0.00

$21,900.82 $21,232.26

$696,299.57 $2,754.00

$31,063,573.21 $0.00

$47,261.71 $0.00

0.00

0.00

21,232.26

2,754.00

0.00

47,261.71 47,261.71

167,4n.84

964,726.93
1,132,204.n $1,132,204.n

354,072.82
354,072.82 $354,072.82

668.56

693,545.57 31,063,573.21

668.56 $21,900.82

693,545.57 $696,299.57

31,063,573.21 $31,063,573.21

0.00 $47,261.71

563

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources

TOTAL REVENUES AND OTHER ADDITIONS

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of SurplUS - Prior Year
To State Treasury - General Loan Cancellations and Write-Offs Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities
Capitalized Expenditures Non-eapitalized Expenditures Deductions to Plant Properties Other Deductions

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

NET INCREASE IN FUND BALANCES BEFORE TRANSFER _ _----'c----'-_--'-
TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers

TOTAL TRANSFERS AMONG FUNDS

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

(187,089.57)

ADJUSTMENTs/RECLASSIFICATIONS

BEGINNING FUND BALANCE

328,219.23

FUND BALANCES, JUNE 30,1994

$141,129.66

(140,586.89) (140,586.89) 295,839.29 (758,553.95) 824,302.72 $361,588.06

0.00 324,911.82 (174,615.41) 714,158.36 $864,454.n

(140,586.89) (140,586.89) 433,661.54 (933,169.36) 1,866,680.31 $1,367,172.49

564

COLLEGE
IN FUND BALANCES June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00
74,057.00 12,153.85
4,484.93 15,344.84

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

$0.00 13,000.00

$0.00

$0.00

7,255.00 39,654.25

18,468.77 124,509.19

15,911.58

0.00

75,820.83

1,054,227.66

0.00

1,054,227.66

22,228.05 22,500.73

44,728.78

0.00

79,780.41

0.00

0.00 79,780.41
1,052,424.36 $1,132,204.77

0.00
354,072.82 $354,072.82

1,916.43

47,521.82 27,630.45
77,068.70 (1,247.87)
0.00 (1,247.87)
1,916.43 $668.56

188,442.19 17,153.08
205,595.27 (205,595.27)

88,940.31
88,940.31 965,287.35

140,586.89 140,586.89 (65,008.38) 758,553.95
0.00 $693,545.57

0.00 965,287.35
18,799.98 30,079,485.88 $31,063,573.21

565

GEORGIA SOUTHWESTERN COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES. EXPENDITURES. AND OTHER CHANGES Year Ended June 30.1994

REVENUE Educational and General Revenues
Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income
Endowment Other Sales and Services of Educational Departments Other Sources Total Educational and General Revenues
Sales and Services of Hospital
Sales and Services of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures Instruction Research Public Service Academic Support Student Services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures
Hospital Expenditures
Auxiliary Enterprises Expenditures
Mandatory Transfers
TOTAL EXPENDITURES AND MANDATORY TRANSFERS
OTHER TRANSFERS AND ADDITIONSIDEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
TOTAL OTHER TRANSFERS & ADDITIONSIDEDUCTIONS
NET INCREASE (DECREASE) IN FUND BALANCES

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

TOTAL CURRENT
FUNDS

$4,122,173.35 9.214.847.00 40.658.72 15.961.39
763,863.72 104.355.42 14,261,859.60
14,261,859.60

$292,201.00
15,942.59 146,461.59 454.605.18 2,454,367.17 2,908,972.35

$0.00
1,934.043.38 126,195.74 28,422.23
1.225,899.79
3,314.561.14
3,314.561.14

$4,414,374.35 0.00
9,214,847.00 0.00
1,974,702.10 126.195.74 28,422.23
1.241.861.18
0.00 15.942.59 763,863.72 250,817.01 18,031,025.92
0.00
2,454,367.17
20,485.393.09

8,119,426.17 137,658.93 2,610.09 959.250.47
1,127,519.11
n 2.108.371.
1.722.336.65 102,796.00
14,279,967.19
14,279,967.19
(280.328.26) 111.346.28 (168.981.98)
($187,089.57)

0.00 2,633.339.00 2,633,339.00
(140,586.89) 160.792.83 20,205.94 $295.839.29

520,538.63 348.211.92 429,595.40 112,914.78 190,083.31 1,713.217.10 3,314.561.14
3,314.561.14

8,639,964.80 485.868.85 432,205.49 959.250.47
1,240,433.89 2,298,455.08 1.722,336.65 1.816,013.10 17,594.528.33
0.00
2,633.339.00
0.00
20,227,867.33

324,911.82 324,911.82

324.911.82 (140.586.89) (119.535.43)
111,346.28
176,135.78

$324,911.82

$433,661.54

566

GEORGIA SOUTHWESTERN COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30,1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts local Grants and Contracts Private Gifts, Grants. and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS

$14,054,090.39

$207,769.21

4,264.23 14,058,354.62

207,769.21

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES

14,052,397.81
(111.346.28) 284,047.17 14,225,098.70
0.00 (166,744.08)

227,569.38
545.32 228,114.70
0.00 (20.345.49)

ADJUSTMENTs/RECLASSIFICATIONS BEGINNING FUND BALANCE

237.217.72

91,001.51

AUXILIARY ENTERPRISES
$0.00 2,908.972.35
163,455.40 3,072.427.75
2,633.339.00
2,662.57 2,636,001.57
(140,586.89) (140.586.89) 295.839.29 (758,553.95) 824,302.72

FUND BALANCE, JUNE 30.1994

$70,473.64

$70.656.02

$361.588.06

TOTAL
$14.261,859.60 2.908,972.35 0.00 0.00 0.00 0.00 0.00 167.719.63 0.00
17,338,551.58
14,279.967.19 2,633,339.00 0.00 0.00 (111,346.28) 287.255.06 0.00
17,089.214.97
0.00 (140,586.89)
(140,586.89)
108,749.72
(758,553.95)
1.152,521.95
$502.717.72

567

GEORGIA SOUTHWESTERN COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Non-Resident Tuition Late Registration Fees Student Activity Fees Fee Waivers Other Student Fees State Appropriations State of Georgia - General State of Georgia - Special Initiative State of Georgia - Lottery Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants and Contracts Investment Income Endowment Sales and Sarvices of Educational Departments Library Fines Fees-Transcripts Fees-Deriso Swimming Pool Fees-Returned Checks Fees-eoin Operated Copiers Fees-I D Cards Fees-Education Transcript Analysis Revenues for Program Support Continuing Education Fees Reading Clinic Fees Early Childhood Development Center Postal Services Fees Quasi-Revenue from Distribution of Costs Cost Transfers - Copy Center Cost Transfers - Computer Network Support Biminate Quasi-Revenue Other Sources Administrative Cost Allowance Federal Work-Study Program Perkins Student Loan Program Pell Grants Program Supplemental Educ Opportunity Grants Program Group Insurance Continuation Program Veterans Administration Rental of Facilities Testing Fees Continuing Education Admin Support Other Revenue Student Activities - Other
Total Educational and General

UNRESTRICTED

RESTRICTED

TOTAL

$3,489,747.35 214,058.00 12,815.00 178,327.00 102,796.00 124,630.00
9,081,347.00 40,000.00
113,500.00 40,658.72
15,961.39
2,307.53 7,741.70 3,500.00 2,695.51 18,643.84
270.00 2,150.00
685,181.14 1,350.00 4,251.00
35,773.00
66,130.61 38,000.00 (104,130.61)
7,805.98 9,169.63 4,010.00 3,907.50
80.00 520.96 2,275.00 11,663.30 32,077.24 3,403.60 29,442.21
14,261,859.60

$0.00
1,934,043.38 126,195.74 28,422.23
1,200,159.79 25,740.00
3,314,561.14

3,489,747.35 214,058.00 12,815.00 178,327.00 102,796.00 124,630.00 0.00
9,061,347.00 40,000.00 113,500.00
1,974,702.10 126,195.74 28,422.23
1,216,121.18
25,740.00
2,307.53 7,741.70 3,500.00 2,695.51 18,643.84
270.00 2,150.00
685,181.14 1,350.00 4,251.00
35,773.00
66,130.61 38,000.00 (104,130.61)
7,805.98 9,169.63 4,010.00 3,907.50
80.00 520.96 2,275.00 11,863.30 32,077.24 3,403.60 29,442.21
17,576,420.74

568

CURRENT FUNDS REVENUES (Continued) Auxiliary Enterprises Student Housing Rents - Dormitories Commissions-Telephones Other Income - Interest Food Services Sales - Cafeteria - Contracted Commissions - Cafeteria Other Income - Overhead Recovery Commissions - Snack Bar Other - Snack Bar - Overhead Recovery Stores and Shops Sales - Bookstore Sales Tax - Vendor Compensation Intercollegiate Athletics Athletics - Fees Athletics - Interest Earned Athletics - Other Other Service Units Student Health Services Fees Other income - Health Services Student Transportation Fees - Bus and Van Rents Vending Operations - Contracted Commissions Appliance Rentals Parking Operation Fees Fees Fines
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

GEORGIA SOUTHWESTERN COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

UNRESTRICTED

RESTRICTED

TOTAL

852,803.48 14,478.73 10,002.32
552,988.50 12,535.65 15,794.88 2,660.91 5,808.94
718,400.46 653.53
292,201.00 5,940.27
82,181.95
213,583.00 6,893.55
40,055.82
40,103.36 2,620.00
30,315.50 8,950.50
2,908,972.35
$17,170,831.95

$3,314,561.14

852,803.48 14,478.73 10,002.32
552,988.50 12,535.65 15,794.88 2,660.91 5,808.94
718,400.46 653.53
292,201.00 5,940.27
82,181.95
213,583.00 6,893.55
40,055.82
40,103.36 2,620.00
30,315.50 8,950.50
2,908,972.35
$20,485,393.09

569

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

Division of Arts and Sciences

Director of Graduate Studeies

Division Chair-Arts and Sciences

Dept of Biology

Dept of Chemistry

Dept of English & Modern Languages

Dept of Fine Arts-General

Dept of Art

Art Gallery

Dept of Music

Dept of Theatre

Dept of Geology & Physics

Dept of History & Political Science

(11

Dept of Mathematics

-.J 0

Dept of Military Science

Dept of Psychology & Sociology

Division of Business Administration

Dept of Business Administration

Dept of Cooperative Education

Division of Computer & Apllied Sciences

Dept of Computer & Applied Sciences

Computer Laboratories

Division of Education

Dept of Education

Area Teacher Education Services

Center for Asian Studies

Dept of Physical Education

Deriso Swimming Pool

Division of Nursing

Dept of Nursing-BS Program

Dept of Nurisng-AA Program

Dept of Nurisng-Special Initiative Funds

Learning Resource Center

Quality Improvement Funds

Community Education

Reading Analysis Clinic

Dept of Continuing Education

Dept of Continuing Education-Elderhostel

Dept of Continuing Education-JTPA Programs

GEORGIA SOUTHWESTERN COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

Equipment

$8,629.10 117,284.13 337,339.67 198,099.39 551,691.89 424,001.43
7,405.48 788.24
12,452.93 23,523.14 284,455.37 491,991.62 315,182.88 17,827.45 386,549.88
745,678.43 1,113.79
442,527.69 100,238.03
1,233,416.44 40,079.81 44,006.77
410,342.09 13,847.18
338,715.70 435,371.08
40,000.00 9.99
37,657.15
1,350.00 99,218.04 630,376.75

$0.00 24,192.02 11,878.58
1,724.92
5,175.29 396,101.12
48.50
76,102.65

$8,629.10 117,284.13 337,339.67 198,099.39 551,691.89 448,193.45
7,405.48 788.24
12,452.93 23,523.14 296,333.95 491,991.62 316,907.80 17,827.45 386,549.88
745,678.43 1,113.79
442,527.69 100,238.03
1,238,591.73 40,079.81
440,107.89 410,342.09
13,847.18
338,764.20 435,371.08
40,000.00 9.99
37,657.15 0.00
1,350.00 99,218.04 630,376.75 76,102.65

$2,500.96 114,614.86 293,604.19 181,179.75 540,477.71 436,424.60
10,923.57 268,583.66 479,239.04 297,645.27
13,692.82 381,041.19
711,226.67
412,845.72 18,234.97
1,171,386.28
251,861.20 393,689.63
7,517.75
321,074.97 418,654.55
39,030.00
40,766.09 96,196.32 65,565.69

$243.08 397.63 808.53 369.06 726.23 798.39
814.43 842.44 224.65 585.71 1,519.24
1,211.48
14,807.23 24,117.08
397.90
2,329.10 1,268.14
320.59 1,558.33 2,712.19 3,777.48

$5,885.06 2,271.64
30,793.43 10,523.58 10,487.95 10,970.46
7,405.48 788.24
10,278.93 12,599.57 26,935.86 11,910.14 11,493.58
4,134.63 4,922.98
21,695.01 1,113.79
25,686.77 56,783.06
48,512.63 40,079.81 160,017.31 13,847.56
6,329.43
13,234.13 15,448.39
970.00 9.99
449.57
275.00 56,893.62 531,468.24
6,759.48

$0.00 12,133.52
6,027.00
2,174.00
7,544.30
11,237.51 2,783.72 25,220.00 3,885.59 4,112.30 2,407.00 2,126.00
37,207.58 754.41

GEORGIA SOUTHWESTERN COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INS T R U C T ION (Continued)

Prepartatory & Adult Basic Education

Dept of Developmental Studies

318,529.39

National Writing Project

9,725.24

Restricted 5,315.55

Total
323,844.94 9,725.24

TOTAL INSTRUCTION

8,119,426.17

520,538.63

8,639,964.80

RESEARCH

Individual or Project Research

Dept of Biology

Dept of Geology & Physics

Dept of Psychology & Sociology

Matching NASA JOVE Project

Division of Business Administration

Division of Computer & Applied Sciences

U....1..

Technology Center-Lottery FundslGSW Foundation, In

TOTAL RESEARCH

16,068.64 8,105.37
113,482.92
137,656.93

18,221.80 38,155.70 120,883.88
46,144.72 16,747.98 108,057.84
348,211.92

18,221.80 38,155.70 120,883.88 16,068.64 54,250.09 16,747.98 221,540.76
485,868.85

PUBLIC SERVICE Community Services
Upward Bound Program Upward Bound-Institutional Matching Rosalynn Carter Institute

575.62 2,034.47

207,407.23 222,188.17

207,407.23 575.62
224,222.64

TOTAL PUBLIC SERVICE

2,610.09

429,595.40

432,205.49

ACADEMIC SUPPORT Libraries James Earl Carter Library Educational Media Services Instructional Technology Center Academic Computing Support Computer Center-Academic Support Ancillary Support Early Childhood Development Center Academic Administration Office of the VP for Academic Affairs Faculty Development Program Minority Advising Program

577,534.25
45,888.15
58,417.31
4,426.88
256,486.29 9,817.65 6,679.94

577,534.25
45,888.15
58,417.31
4,426.88
256,486.29 9,817.65 6,679.94

TOTAL ACADEMIC SUPPORT

959,250.47

0.00

959,250.47

Personal Services
309,326.58 9,725.24
7,287.029.28
6,218.45 13,277.51 103,560.55 13,892.00 45,834.69 15,450.10
198,233.30
106,680.55 172,446.25 279,126.80
366,408.55 37,275.08 38,136.67
205,567.37 1,328.00
648,715.67

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

1,854.84 61,683.75

12,663.52 1,173,638.84

288.33 3,300.26 1,667.76 1,785.18
7,041.53

11,715.02 18,214.96 10,385.57 2,176.64 6,630.22
56,810.28
105,932.69

3,365.61 6,796.77 10,162.38

97,361.07 575.62
44,979.62
142,916.31

2,104.52 574.12 840.73
2,365.54 7,022.25
255.55 13,162.71

29,774.26
5,259.69
10,209.80
2,727.88
44,047.30 2,795.40 5,096.39
99,910.72

Equipment
117,612.93
3,362.97 5,270.00 1,297.88 164,730.48 174,661.33
0.00
179,246.92 2,779.26 9,230.11 1,699.00 4,506.08
197,461.37

GEORGIA SOUTHWESTERN COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

STUDENT SERVICES

Student Services Administration

Dean of Students

127,030.37

Student Activities

227,569.38

Counseling and Career Guidance

Office of Guidance & Counseling

135,397.64

Student Support Services

253.82

Office of Student Placement

55,540.74

Financial Aid Administration

Financial Aid Administration

173,517.69

Student Admissions

Office of Admissions

281,345.23

Student Records

Office of Registrar

126,864.24

Restricted 112,914.78

Total
127,030.37 227,569.38 135,397.64 113,168.60
55,540.74 173,517.69 281,345.23 126,864.24

(11 TOTAL STUDENT SERVICES
-..l
II-)
INSTITUTIONAL SUPPORT Executive Management Office of the President Office of V.P. for Business & Finance Fiscal Operations Office of the Controller
Student Accounts General Admin & Logistical Services
Office of Affirmative Action Campus Safety Services Office of Human Resources Campus Post Office Institutional Research & Testing Office of Business Services Coin Operated Copiers Copy Center Computer Network Support Less: Charges to User Departments

1,127,519.11

112,914.78

1,240,433.89

164,918.38 123,683.02
245,256.62 86,395.48
16,867.57 310,659.55 100,548.63 140,513.80
12,139.29 162,065.08
11,887.84 53,107.42 18,709.99 (104,130.61)

21,880.82 6,000.00

164,918.38 123,683.02
267,137.44 86,395.48
16,867.57 310,659.55 100,548.63 146,513.80
12,139.29 162,065.08
11,887.84 53,107.42 18,709.99 (104,130.61)

Personal Services
107,809.54 62,012.52
131,091.64 96,256.79 53,032.61
143,693.81
209,851.65
110,575.04
914,323.60
151,471.94 116,723.27
242,154.33 66,586.68
14,997.12 291,734.43
78,632.94 42,172.34
2,476.67 139,983.71
871.51 16,485.72 (17,357.23)

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

1,768.32 12,249.58
3,763.10 105.72
2,237.17 24,155.99
129.64 44,409.52

17,452.51 146,789.86
4,306.00 13,148.71
2,402.41
25,543.71
41,562.53
10,960.59
262,166.32

4,099.15 1,164.73
625.68 1,346.41
526.99 1,080.19
784.73 17.43
159.13 1,084.92

9,347.29 5,795.02
18,368.43 16,150.00
1,343.46 15,881.93 17,803.96 100,652.27 9,503.49 17,319.45 6,420.88 33,581.01 2,224.27 (68,118.48)

Equipment
6,517.42
2,043.00 5,n5.06 5,198.97 19,534.45
5,989.00 2,312.39 1,963.00 3,327.00 3,671.76 3,6n.00 5,466.96 18,654.90 (18,654.90)

GEORGIA SOUTHWESTERN COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) INS TIT U TI 0 N A L SUP P 0 R T (Continued) Administrative Computing Support
Computer center-Administrative Public Relations and Development Office of College Relations General Institution
Faculty & staff Benefits-Non Payroll General Institutional Expenses CWSP - On Campus

148,601.53
238,128.61
271,952.36 68,039.08 39,028.13

Restricted
44,8n.78 233.24
117,091.47

Total
148,601.53 283,006.39 271,952.36
68,272.32 156,119.60

TOTAL INSTITUTIONAL SUPPORT

2,108,371.n

190,083.31

2,298,455.08

OPERATION & MAINTENANCE OF PLANT

Physical Plant Administration

Building Maintenance

(..J..1.. w

Custodial Services Utilities

Landscape and Grounds Maintenance

66,275.99 554,941.08 386,591.47 572,571.94 141,956.17

66,275.99 554,941.08 386,591.47 572,571.94 141,956.17

TOTAL OPERATION & MAINTENANCE OF PLANT

1,722,336.65

1,722,336.65

SCHOLARSHIPS AND FELLOWSHIPS Scholarships Scholarships - Federal
Pell Grants Supplemental Educ Opportunity Grant Scholarships - state Fee Waivers HOPE Grants Scholarships - Private Scholarships - Endowment

102,796.00

1,278,814.10 58,531.00
$119,541.50 230,590.50 25,740.00

1,278,814.10 58,531.00
102,796.00 119,541.50 230,590.50
25,740.00

TOTAL SCHOLARSHIPS AND FELLOWSHIPS

102,796.00

1,713,217.10

1,816,013.10

TOTAL EDUCATIONAL AND GENERAL EXPENDITURE 14,279,967.19

3,314,561.14

17,594,528.33

Personal Services
93,181.39 184,664.99 271,952.36
8,728.95 1,705,461.12
58,122.83 282,108.15
85,403.50 425,634.48
11,458,524.25

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

919.99 3,639.92
15,449.27 353.32 116.30 414.89 884.51

50,268.85
78,220.83
57,959.37 156,119.60
528,841.63
7,799.84 270,091.13 386,591.47 572,571.94
55,190.28
1,292,244.66

0.00 152,793.67

1,278,814.10 58,531.00
102,796.00 119,541.50 230,590.50 25,740.00
1,816,013.10
5,421,664.27

Equipment 4,231.30
16,480.65 1,584.00
48,703.06 2,625.50 947.50 3,573.00
0.00 561,546.14

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING Dormitories

TOTAL STUDENT HOUSING

FOOD SERVICES Cafeteria Snack Bar

TOTAL FOOD SERVICES

STORES AND SHOPS Bookstore

TOTAL STORES AND SHOPS

(J1

-...J
.j:>.

ATHLETICS

Intercollegiate Athletics

TOTAL ATHLETICS

OTHER SERViCE UNITS Student Health Services Vending Operations Appliance Rentals Student Transportation Administrative Support Parking

TOTAL OTHER SERVICE UNITS

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

TOTAL CURRENT FUND EXPENDITURES

GEORGIA SOUTHWESTERN COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

815,275.00 815,275.00

815,275.00 815,275.00

355,027.89 355,027.89

559,691.64 6,813.62
566,505.26

559,691.64 6,813.62
566,505.26

43,781.51 1,721.05
45,502.56

637,038.32 637,038.32

637,038.32 637,038.32

84,286.10 84,286.10

333,055.41 333,055.41

333,055.41 333,055.41

20,830.51 20,830.51

161,590.70 9,226.20 1,041.97
21,804.91 72,629.88 15,171.35
281,465.01
2,633,339.00
$16,913,306.19

$3,314,561.14

161,590.70 9,226.20 1,041.97
21,804.91 72,629.88 15,171.35
281,465.01
2,633,339.00
$20,227,867.33

96,617.43 2,485.95 191.22 2,103.49
67,841.62 3,824.55
173,064.26
678,711.32
$12,137,235.57

1,041.20 1,041.20

459,205.91 459,205.91

26.63 3.58
30.21

515,883.50 5,088.99
520,972.49

278.28 278.28

552,473.94 552,473.94

5,834.74 5,834.74

306,390.16 306,390.16

475.59 5.17 0.39 4.36
806.12 7.95
1,299.58
8,484.01
$161,2n.68

64,497.68 6,735.08 850.36 19,697.06 3,982.14
11,338.85
107,101.17
1,946,143.67
$7,367,807.94

Equipment 0.00 0.00 0.00 0.00
0.00 $561,546.14

REVENUE Student Fees
Fees-Student Activities Other Sources Intramural Athletics Sou'Wester (Newspaper) Summer Orientation Concert Band Concert Choir Horizon/Recreation Club Marshall Student Ctr Program Council Artists Associated Club Biology Club ENAC Pride Geology Club Spanish Club English Club Residence Hall Authority SABU Club Students of Business Club Theatre Arts Activities Wellness Program
TOTAL REVENUE
EXPENDITURES Intramural Athletics Intramurals Administration Social and Entertainment Activities Artists Associated Club GSWBands Graduate Student Association Marshall Student Center Programs Residence Hall Association Student Leadership Association Theatre Arts Activities Other Programs Student Government Student Government Activities Student Publications "Clay & Pine" Magazine "Sou'Wester" Newspaper "Weathervane" Student Handbook Other Human Relations Program Student Orientation Program Wellness Program Other Programs
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

GEORGIA SOUTHWESTERN COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES YEAR ENDED JUNE 30.1994

84.00 $2,980.65
8,065.00 796.05
1,935.00 80.91
464.76 3.050.00
366.96 33.33
321.64 50.00 10.00
9,250.00 727.48 115.00 611.43 500.00

$178.327.00

29,442.21

$207,769.21

3,000.00 719.63
1.622.67 60.838.77 11,869.34
3,596.69 228.06
7.795.57
"10.778.93
2.139.00 24,321.72
2.300.00
3,774.45 19,442.14
2,672.34 14.157.55

58,312.52

89.670.73 10,778.93 28,760.72

40,046.48

227,569.38 (19.800.17)
91.001.51 (545.32)
$70,656.02

575

REVENUES Student Fees
Fees - Athletics Other Revenue
Sales - Tickets - Athletic Events Interest Income GSW Hurricane Club Sales - Concesslons Other Income
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Baseball - Men Basketball - Men Basketball - Women Cheerleaders Cross Country - Men Cross Country - Women Volleyball - Women Golf- Men Recruitment Tennis-Men Tennis - Women Athletic Training Transportation
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance. Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

GEORGIA SOUTHWESTERN COLLEGE
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30.1994

$4.945.78 5.940.27
28.000.00 2.255.96
48,980.21

$292.201.00 88.122.22

111,115.33 55.283.89 78.022.30 43.747.49
7.749.50 858.58 457.88
3.382.19 9.813.98
210.33 5.532.19 8.820.83 9.874.98
808.38

$380.323.22
333,055.41 47.287.81
282.538.14 480.32
$310.288.27

576

GEORGIA SOUTHWESTERN COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FEDERAL FUNDS College Work Study Program Pell Grants Supplemental Educational Opportunity Grants JTPA EPA - Clean Lakes Research Eisenhower Plan - Science Instruction Rural Public Transit Assistance Program U. S. Postal service NSF - N. African Eocene Echinoidea Research NASA JOVE Research Defense Advanced Research Projects Agency National Writing Project Upward Bound FY 93 Extension Upward Bound FY 94 USDA Summer Food service Program Student Support services FY 93 Extension Student Support services FY 94
TOTAL FEDERAL FUNDS
STATE FUNDS Georgia DNR-Turtle Shell Disease Research Professional Standards Commission Prof Stds Commision-outcome Based Education Basic Health Skills Georgia Dept Industry, Trade & Tourism HOPE Grant Program
TOTAL STATE FUNDS
LOCAL FUNDS Sumter County Landfill Research Crisp County Mosiquito Control Sumter County Target Marketing Lake Blackshear Turtle Research
TOTAL LOCAL FUNDS

FUND BALANCE JULY 1,1993 $0.00
(28,453.38) (18,811.03)
(3,301.19) (3,282.64)
742.67 (8,411.59) (8,235.58) 14,540.10
(745.83)
(55,958.47)
(1,964.97) (3,730.62)
340.96
(5,354.63)
5,801.56 598.31
(3,992.04)
2,407.83

RECEIPTS
$117,091.47 1,278,814.10
58,531.00 87,376.06 34,738.38 10,772.51
1,000.00 6,000.00 3,155.17 31,172.41 30,656.77
36.45 93,322.14 126,085.91
4,782.18 17,732.52 104,215.44
2,005,482.51
1,964.97 6,500.00 5,000.00
(292.46) 1,430.45 119,541.50
134,144.46
5,850.00 1,018.51 23,304.53
30,173.04

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow &Transfer

FUND BALANCE JUNE 30,1994

$117,091.47 1,278,814.10
58,531.00 76,102.65 14,275.35 11,878.58
3,187.94 6,000.00 3,897.84 23,176.79 15,450.10 5,315.55 86,409.39 116,746.21 4,251.63 16,419.00 96,495.78

$0.00
13,750.00 1,652.00
6,971.09 6,912.75 9,339.70 1.313.52 7,719.66

$0.00
(30,929.97) (4,407.26) (5,470.58)
(415.97) 9,261.00
(215.28)

1,934,043.38

47,658.72

(32,178.06)

1,291.93 3,883.36
48.50 1,430.45 119,541.50
126,195.74
5,582.80 720.83
19.312.49 2,806.11
28,422.23

1,477.45 1,116.64

0.00 0.00

2,594.09
6,068.76 895.99
(2,806.11) 4,158.64

577

GEORGIA SOUTHWESTERN COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1994

PRIVATE FUNDS American Cyanamid Research Fuller E. Callaway Chair Rosalynn Carter Institute Center for Business/Economic Development Computer Science Research GSW Foundation-Admininstrative Support GSW Foundation-Convocations GSW Foundation-Scholarships GSW Foundation-Administrative Assistant GSW Foundation-Lottery Matching GSW Foundation-Alumni Association GSW Foundation-Invested Funds GSW Foundation-Pew Trusts Charles L. Mix Memorial Fund Mullite of America Weyerhauser Lake Research Georgia Power Summer Institute Taylor County Geology Research Korean High School Program Japanese Language Teacher Training English Language Institute INTERAC English Language Program Raymond E. Sullivan Scholarship
TOTAL PRIVATE FUNDS
ENDOWMENT FUNDS J. C. Roney Scholarship
TOTAL ENDOWMENT FUNDS

FUND BALANCE JULY 1,1993
2,160.89 (3,544.38) (86,855.88)
188.05 1,101.00 (2,230.38)
(10,448.00)
325,935.20 11,887.35 11,800.98 2,749.81 1,725.85 34,160.40 10,213.08 15,729.00 89,144.49 18,883.82
422,179.08
178,289.14
178,269.14

TOTAL RESTRICTED FUNDS-CASH BASIS

539,542.95

AMOUNTS EXPENDED BUT NOT REIMBURSED

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$714,158.38

RECEIPTS
21,632.38 203,861.70
22,318.71 198.88
24,111.18 233.24
212,028.50 38,943.20 43,525.37 1,198.88
179,155.75 71,050.82
118,560.15 7,147.23 7,100.00
5,098.00 85,450.52 328,988.37 (35,000.00) 19,033.40
1,330,427.88
53,044.09
53,044.09
3,553,271.98
149,821.11
$3,703,093.07

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1994

24,192.02 147,585.97
22,213.84 1,297.88
21,880.82 233.24
211,052.50 43,879.10 108,057.84 1,198.88 0.00 74,802.20 120,883.88 5,071.70 419.51 1,724.92 428.57 11,812.87 38,895.98
342,321.88 3,270.59
19,538.00
1,200,159.79

2,160.89 (8,104.04) (10,n9.95)
288.92

4,400.00 11,581.39
15,981.39

(9,472.00) (8,735.90) (84,532.47)
179,155.75 (7,951.58)
312,050.08 13,942.88 18,281.47 1,024.89 1,299.08 27,443.73 38,987.60 393.49 30,873.90 18,179.22
538,485.78

25,740.00 25,740.00 3,314,561.14
$3,314,561.14

0.00 63,820.11
$63,620.11

203,573.23 203,573.23 714,633.86 149,821.11 $884,454.n

578

BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Federal Capital Contribution-Nursing Loan Institution Capital Contribution-Nursing Loan Federal Capital Contribution-Perkins Loan Institution Capital Contribution-Perkins Loan Investment Income Federal Nursing Loan Perkins Loan Jackson Loan SABU Loan Comer Loan Interest Income - Loans Receivable Federal Nursing Loan Perkins Loan Fund Jackson Loan Fund Comer Loan Fund Service Charges-Jack80n Loan Other Additions Federal Nursing Loan Perkins Loan Jackson Loan SABU Loan Reimbursements Federal
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments Teaching Cancellations-Perkins loan Cancellations-Head Start-Perkins Loan Administrative Allowance - Perkins Loan Collection Costs Perkins Loan Jackson Loan
TOTAL DEDUCTIONS
ENDING FUND BALANCE

GEORGIA SOUTHWESTERN COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30,1994

LOAN FUNDS $1,052,424.36

ENDOWMENT FUNDS
$354,072.82

TOTAL $1,406,497.18

14,000.00 1,555.56
60,057.00 10,598.29
12.22 2,028.92 2,374.51
(10.99) 80.27
494.01 14,198.64
323.67 328.32 388.66
65.86 950.66
7.59 30.00
17,026.00
124,509.19

14,000.00 1,555.56
60,057.00 10,598.29

12.22 2,028.92 2,374.51
(10.99) 80.27

494.01 14,198.64
323.67 328.32 388.66

65.86 950.66
7.59 30.00

17,026.00

0.00

124,509.19

21,899.88 328.17
20,883.11
1,472.62 145.00
44,728.78
$1,132,204.n

0.00 $354,072.82

21,899.88 328.17
20,883.11
1,472.62 145.00
44,728.78
$1,486,2n.59

579

LOAN FUNDS Federal Perkins Loan Program Nursing Student Loans Private Jackson Loan Fund SABU Loan Fund Comer Loan Fund
TOTAL LOAN FUNDS
ENDOWMENT FUNDS Unrestricted As To Income J. C. Roney Endowment Fund
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

GEORGIA SOUTHWESTERN COLLEGE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

ADDITIONS

DEDUCTIONS

ADJUSTMENTS & TRANSFERS

FUND BALANCE JUNE 30, 1994

$841,139.88 49,183.87
150,182.97 807.92
11,329.92
1,052,424.38

$104,859.51 18,127.85
3,094.43 19.01
408.59
124,509.19

$44,583.78 145.00
44,728.78

$0.00 0.00

$901,415.41 85,311.52
153,112.40 828.93
11,738.51
l,132,204.n

354,072.82 354,072.82 $1,408,497.18

0.00 $124,509.19

0.00 $44,728.78

0.00 $0.00

354,072.82 354,072.82 $l,488,2n.59

580

GEORGIA SOUTHWESTERN COLLEGE
SUMMARY OF PUBLIC TRUST FUND INVESTMENTS Year Ended June 30,1994

ENDOWMENT FUNDS Short Term Investments Common Stocks Bonds and Notes
TOTAL INVESTMENTS- ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUND INVESTMENTS

BOOK VALUE

MARKET VALUE

$39,614.05 165,213.86 149,244.91
354,072.82
$354,072.82

$39,614.05 168,485.22 136,823.58
344,922.85
$344,922.85

SHORT TERM INVESTMENTS Short Term Investments Held in Trust by NationsBank (65% Undivided Interest)
TOTAL SHORT TERM INVESTMENTS

DETAIL OF INVESTMENTS ENDOWMENT FUNDS

BOOK VALUE

MARKET VALUE

$60,977.32 @.65
39,614.05

$60,977.32 @.65
39,614.05

COMMON STOCKS Common Stock Held in Trust by NationsBank (65% Undivided Interest)
Strategic Fixed Income Fund Equity Income Fund Value Stock Fund Short Term Income Fund Raytheon Company Mattei, Inc. Quaker Oats Royal Dutch Pete Co. Carolina Power & Light Company GTE Corporate Communications Telefonica De Espana SA
(65% Undivided Interest)
TOTAL COMMON STOCKS

NUMBER OF SHARES

BOOK VALUE

MARKET VALUE

337 223.00
1,562 6,920 200.00
63 100 100 800 300 200
10,805 @.65
7,023

$23,379.59 48,717.12 69,868.97 59,021.54 7,941.05 477.28 6,017.64 8,236.35 15,795.50 8,983.85 5,872.35
254,311.24 @.65
$165,213.86

$21,716.15 45,421.73 67,484.98 56,900.39 12,950.00 1,598.63 6,975.00 10,450.00 18,500.00 9,300.00 8,050.00
259,346.88 @.65
$168,485.22

BONDS Bonds Held in Trust by NationsBank United States Treasury Notes
(65% Undivided Interest)
TOTAL BONDS

BOOK VALUE

MARKET VALUE

$229,730.47 @.65
$149,244.91

$210,610.50 @.65
$136,823.58

581

GEORGIA SOUTHWESTERN COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

REVENUE/ADDITIONS State Appropriations - Lottery Funds GSW Foundation. Inc. Sale of Surplus Property Athletic Funds Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURESJDEDUCTIONS Buildings Dormitories Bookstore Dining Hall Total Buildings
Equipment Dining Hall Hood and Grill Dining Hall Ovens (Replacement) Health Center Microscope Administrative Computer Equipment Athletic Dept Van Athletic Dept - Body Cycle Dormitory Renovation-Equipment Central Stores Forklift Student Accounts Office Computer Education Center Landscaping Satellite Dishes/Equipment
Total Equipment
Expenditures Not To Be Capitalized
Health Center Equipment < $1,000
Dining Hall Hood/Grill - Not Capitalized Athletic Dept Van - Supplies Administrative Computer Equipment
ESSX Telephone System Equipment < $1,000
Dormitory Renovations: Non-Inventory Equipment
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURESJDEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Reserve for Renewals and Replacements
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$13,000.00 118.33
39,854.25

$0.00 7,255.00
15,795.25

52.nO.58

23.050.25

Total

RENEWALS AND REPLACEMENTS

$13,000.00 7,255.00 118.33
15.795.25 39,854.25

$0.00

75.820.83

0.00

0.00
7,417.85
2,002.00 2,102.17 13.000.00 24,521.82
1.380.31 28,199.89 27,580.20 52,102.02

0.00
12,949.50 2,795.50 7,255.00
23.000.00
50.25
50.25 23.050.25

0.00 0.00 0.00 0.00
0.00 0.00 0.00 7,417.85 12.949.50 2,795.50 0.00 2.002.00 2.102.17 7.255.00 13,000.00 47,521.82
0.00 0.00 50.25 1,380.31 28,199.89 0.00
27,830.45
75,152.27

38.191.27 54.087.89 81,311.88 173,570.84
3,919.00 5,785.00 1,087.91
4,119.44
14,871.35
2,110.73 850.00
14,392.35 17,153.08 205,595.27

0.00 1,918.43
0.00 (1,918.43)
888.58 0.00
$888.58
582

0.00
0.00 0.00 $0.00

0.00 1,918.43
0.00 (1.918.43)
888.58 0.00
$868.58

140,588.89 140,588.89 758.553.95
0.00
893,545.57 $893,545.57

GEORGIA SOUTHWESTERN COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30,1994

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Expended from Ga. State Financing & Investment Commission Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Gifts
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Lease Purchases Previously Recorded
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$30,079.485.88 18,799.98

$30,098,285.86

$406,559.50 173,641.54

580,201.04 227,502.61
47,521.82 188,442.19
10.560.00
140.00 88,800.31

1,054,227.66
88,940.31 31,063,573.21
0.00 $31,063,573.21

583

GEORGIA SOUTHWESTERN COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1994

LAND Main Campus Chapman Property

YEAR ACQUIRED

INVESTMENT JULY 1.1993
$5,580.00 0.00

TOTAL LAND

5.580.00

BUILDINGS Administration Building Business/Social Science Building Collum Hall I Collum Hall II & Morgan Annex Deriso SWimming Pool Duncan Hall Education Center EnglishlModern language Building Field House Fine Arts Building Florrie Chappel Gym Herschel smith Health Center J. C. Roney Building Jackson Hall James Earl Carter Library John W. Prance Hall Jordan Hall Lakehouse Marshall Student Center Morgan Hall NursinglMedia Center Peyton Jacob Hall Physical Plant Building President's Home (original) Psychology/Sociology Building Psychology Lab Rosalynn Carter Institute (formerly Pr Sanford Hall Science Building Wheatley Hall Womens' Residence Complex III

1918 1972 1951 1963 1991 1969 1990 1968 1967 1981 1939 1966 1969 1958 1969 1969 1967 1979 1967 1937 1962 1966 1968 1939 1965 1991 1965 1939 1965 1912 1969

407,385.15 1.138.615.07
229,157.45 521,6n.53 978,860.79 1,408,946.59 3,498.887.42 468,251.89 702,905.39 2.937,098.78 109,866.44 137.127.87 894,295.52 468.972.02 1.803,584.57 926.511.31 486,691.99
14.545.00 1,188,448.51
60,696.99 396,728.28 470,992.46 182.255.83
21,022.49 178,560.14 37.071.00 63,841.18 138,386.65 292.728.67 64.600.00 1.673,354.14

TOTAL BUILDINGS

21.900,047.12

IMPROVEMENTS OTHER THAN BUILDINGS Campus Developments College Lake Electrical Distribution System Energy Management System Lighting and Paving Sawage Disposal System Sidewalks and Landscaping Storm Drains Tennis Courts Water and Light System Bell Tower Americans With Disabilities Projects Campus Fiber Optic Network

22,993.35 5,508.76
431.654.37 216,034.00
n,737.81 26.363.20 140.687.10 30.822.20 118,542.00 37.746.38 50,614.46 11.700.00
0.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

1,170,403.61

ADDITIONS

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

INVESTMENT JUNE 30.1994

$0.00 6,890.00

$0.00

$0.00

$5.580.00 $6,890.00

6,890.00

0.00

0.00

12,470.00

15,800.00 3,968.27
8.000.00 144.359.57 74,500.87
6.200.00 6,000.00
4,243.03 4,225.00 267,294.74

0.00

0.00

407.385.15 1,138,615.07
229,157.45 537.4n.53 978.860.79 1,412.912.86 3.498,887.42 468.251.89 702,905.39 2,937,098.78 109,866.44 137.127.87 894.295.52 468,972.02 1,803.584.57 926.511.31 494,691.99
14.545.00 1.332.808.08
60,696.99 471.229.15 4n.192.46 182.255.83
21.022.49 184,560.14
37,071.00 63,841.18 138.386.65 292,728.67 68,843.03 1.6n.579.14
22,167,341.86

49.606.00
7.255.00
19,651.00 57,631.71 134,143.71

0.00

0.00

22,993.35 5,508.76
481,260.37 216.034.00
n,737.81 26,363.20 147.942.10 30.822.20 118,542.00 37.746.38 50,614.46 31,351.00 57.631.71
1.304,547.32

584

GEORGIA SOUTHWESTERN COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1994

LIBRARY COLLECTIONS General Acquisitions Donations
TOTAL LIBRARY COLLECTIONS
EQUIPMENT Administrative Offices Bookstore Buses Computer Center Dining Hall Health Center Instructional Divisions James Earl Carter Library Marshall Student Center Physical Plant Residence Halls Rosalynn Carter Institute Energy Management System Bell Tower
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

YEAR ACQUIRED

INVESTMENT JULY 1, 1993
3,756,940.06 180,383.26
3,937,323.32

409,709.57 10,975.00
151,113.56 274,201.31
78,605.46 4,604.98
1,704,923.47 84,838.84 55,513.33
256,441.86 19,046.45 6,388.00 1,675.00 8,095.00
3,066,131.83
$30,079,485.88

ADDITIONS

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

INVESTMENT JUNE 30,1994

173,641.54 10,560.00

140.00

3,930,581.60 190,803.26

184,201.54

140.00

0.00

4,121,384.86

80,979.03
4,231.30 9,684.00 1,067.91 358,042.99 2,475.00 3,573.00 1,644.44
461,697.67 $1,054,227.66

2,002.00 86,798.31
88,800.31 $88,940.31

51,803.65
(10,166.00) 21,462.53 10,370.00
384.85 (41,072.75) 23,318.00 (23,106.60)
(7,552.80) (252.90)
(6,388.00)
18,799.98
$18,799.98

540,490.25 10,975.00
140,947.56 299,895.14
98,659.46 6,057.74
1,935,095.40 108,156.84 34,881.73 252,462.06 20,437.99
1,675.00 8,095.00
3,457,829.17
$31,063,573.21

585

GEORGIA SOUTHWESTERN COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1994

FUNDS HELD ON DEPOSIT Academic Bowl Academic Deans Conference Alpha Chi Zeta Alpha Lambda Delta American Education Week Arts & Concerts Black Greek Council Blue Key Lead"rship Center tor Busines8lEconomic Development Continuing Education - Refreshments Educational Products Coordination Program Gamma Beta Phi Geology Field Trips Georgia History Day Gospel Choir GSW Chamber Slngers-Madrigal GSW Foundation. Inc. - Exchange Account Health/P.E.lRecreatlon Club JTPA Educational Assistance Learning Analysis Center - Refreshments Math Tournament Nursing Workshop Preview Day Psi Chi Psychology Fraternity Science Competition Science Equipment Fund Spring Fashion Extravaganza Summer Olympics - Upward Bound Student Deposits Stafford Loans - Banks State Student Incentive Grants SABU Club Reunion SUAVE Program Womens' Basketball Trip EDPMS - Federal Funds Received EDPMS - Funds Transferred Federal Work Study - On Campus SEOG - Prior Years SEOG - FY 1994 Pell Grants - FY 1994 Pell Grants - Prior Years Student Support Services - FY 1993 Student Support Services - FY 1994 Upward Bound Program - FY 1993 Upward Bound Program - FY 1994 Perkins Loan Fund
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Regents Scholarships Regents Opportunity Scholarships
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

FUND BALANCE JULY 1.1993
$832.12 1.153.73
471.24 35.40
(279.31) 302.54 5.125.06 1,047.46 454.51 1.154.35
161.34 4n.12 816.71 1,476.62
422.50 (5.835.14)
124.64 240.29 957.71 605.64
474.91 1.324.09
225.29 409.49 (10.004.74) (16.215.27) 260.00
1,788,356.29
(96,949.28) 25.00
(42,173.00) (1.352,499.00)
3.309.00 (27.342.59) (102,400.62) (52,263.54) (123.766.66) (60.000.00)
(79.486.10)

RECEIPTS

DISBURSEMENTS

FUND BALANCE JUNE 30. 1994

$208.64 4.840.00
540.00
225.29 4.431.03
80.00 201.90 (1,010.38) 8.626.82
40.00
175.00
2,728.57 5,900.00
605.00 12.721.63
1,200.00 280.00
2.250.00 275.00
306.51
148.547.19 2,057,653.58
81,521.50 860.00
2.347.52 821.30
2,939.31
96.949.28 (25.00)
42,173.00 1.352.499.00
(3.309.00) 27.342.59 102,400.62 52,263.54 123.766.68 60,000.00

$323.18 5.993.73
501.84
185.00 4,218.20
121.13 41.51 37.08
8.8n.25 1.154.35
29.52
76.55 160.76 3.8n.53 5,610.00 297.94 9,601.79
1,109.82 420.00
1.893.02 275.00 144.00
450.00
123.937.35 2,060.171.34
81.660.50 610.52
2,016.55 90.00
117.091.47 (81.00)
58.612.00 1.281.570.10
(2,756.00) 17.732.52 104.215.44 93.322.14 126,085.91 60,057.00

$717.58
509.40 35.40 60.29 (68.48)
271.41 5.285.45
204.08
10.48 161.34 575.57 655.95 327.68 290.00 729.56 (2,715.30) 124.64 330.47 817.71 962.62
330.91 1.324.09
81.80 409.49 14,605.10 (18,733.03) 121.00 249.48 330.97 731.30 1,791,295.60
(117.091.47) 81.00
(58,612.00) (1.281.570.10)
2.756.00 (17,732.52) (104,215.44) (93,322.14) (126.085.91) (60.057.00)

4.193,386.10

4.169.715.04

(55.815.04)

250.00 250.00

2,450.00 9.998.00
12,448.00

2,700.00 9,998.00
12,698.00

0.00

586

PAYROLL OPERATIONS Payroll Deducations FICA - Employee FICA-Medicare - Employee Federal Withholding Taxes State Withholding Taxes Teachers Retirement Retirement - TIAAICREF Retirement - VALIC Group Insurance - Health Group Insurance - Life Group Insurance - Dental Long Term Disability GSW Foundation. Inc. Donations AFLAC Insurance Equisure Insurance Savings Bonds GSW Foundation. Inc. - Repayments Tax Sheltered Annuities - VALIC Tax Sheltered Annuities - Equitabie Life Tax Sheltered Annuities - Lincoln Life Tax Sheltered Annuities - Other Garnishments DOCO Federal Credit Union State Charitable Contributions Program Employer liability FICA F I C A-Medicare Group Health Insurance Group Life Insurance Teacher Retirement Retirement - DEFCON Optional Retirement Plan 1fTlAA Optional Retirement Plan 2IVALiC
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

GEORGIA SOUTHWESTERN COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30.1994

FUND BALANCE JULY 1. 1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30.1994

18.310.20 7.182.71 1,513.91 5.00 791.23 374.40 125.00 283.50 214,16
80.00 1.279.65
2.50
68.120.07 2.606.50 0.04
100,888.87 $21.652.77

520.852.97 127,407.48 1.062.688.87 341.565.07 415.579.75
51.119.02 42,438.85 247.846.01 93.028.06 25.818.50 16,440.05
6.244.50 13.519.03
2.246.40 12.250.00
540.00 165.708.36
31.944.96 81.285.88 34.812.56
5.746.20 183.253.54
697.50
520.852.97 127,407.48 1.043.239.44
48.222.35 905,794.15
12.128.37 34.079.28 28.292.44
6.203.050.04
$10,408.884.14

520.852.99 127,407.48 1.062.688.87 341,565.07 415,579.75
51,119.02 42.438.85 248.100.30 92.955.09 21.965.00 16,272.51
6,240.00 13,584.61
2.246.40 12.300.00
540.00 165,679.36
32,159.12 81,285.88 34.812.56
5.548.70 183.239.15
687.50
520,852.99 127,407.48 1.044.783.20
48,256.00 905,794.19
12,128.37 34,079.28 28,292.44
6.200,862.16
$10.383.275.20

(0.02)
18.055.91 7.255.68 3.853.50 1.681.45
9.50 725.65 374.40
75.00 312.50
277.50 1.294.04
12.50 (0.02) 66,576.31 2.572.85
103.076.75 $47.261.71

587

TIDS PAGE LEFT BLANK
588

Kennesaw State College
FINANCIAL REPORT
For the Year Ended June 30, 1994

Betty L. Siegel
President

KENNESAW STATE COLLEGE Marietta, Georgia
Roger E. Hopkins
Vice President for Business and Finance

589

ASSETS Cash and Short-Term Investments Investments. at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment In Plant
Land Buildings Improvements Other Than Buildings Library Collections Equipment Construction Work In Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrelltrlcted, allocated
Reeerves For Inventory For Ren_als and Replacements For Subsequent Years' Expenditures For Other Reeerves
Loans to Students Unrestricted. unallocated (Surplus) Net Investment In Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

KENNESAW STATE BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$2.828.401.17
881.708.04
140.888.03 118.250.40

$1.281.318.39
4.888.39
728.241.la7 5.oola.n

$228.147.82 307.788.98

$3.57la.Ose.84 $5eO.044.15

$2.027.239.52 $53.424.5la

2.840.008.74 3.23O.052.8la

285.400.00 318.824.5la

$533.la14.80 $0.00
0.00

TOTAL
$4.145.887.38 0.00
1.004.142.41 0.00
888.la41.oo 123.280.17
0.00 0.00 0.00 0.00 0.00 0.00 0.00
8.14O.210.ee
$843.488.74 0.00 0.00 0.00
2.905.408.74 0.00
3.548.8n.48

150.000.00
182.173.21 1,788.02
15.044.52

728.241.la7
la78.80la.32 3.383.84

348.003.75 $3.57la.Ose.84

1.708.414.93 $2.027.239.52

533.la14.80
533.la14.80 $533.la14.80

878.241.la7 0.00
1,180.982.53 5.148.88 0.00 15.044.52 0.00
533.la14.80 0.00 0.00 0.00
2.5la1.333.48
$8.14O.210.ee

590

COLLEGE SHEET June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$3.048.38 302.923.44

$704,899.38 23,030.aa

Unexpended

PLANT FUNDS Renewals And Replacements

($47,886.08) 102,928.50

$812,088.27

Investment In Plant

AGENCY FUNDS

$0.00

$51.785.81

3.302,820.87 31.728,229.20
1.910,227.83 7,429,012.n 9,492,383.89

$305,971.82 $0.00

$727,930.34 $0.00

$55.082.42 $55.032.89

$812,088.27 $ln,873.OO

$53.882,874.18 $0.00

$51,785.81 $0.00

51,785.81

0.00

0.00

55.032.89

1n,873.OO

0.00

51,785.81

29,805.10

278,388.72
305.971.82 $305.971.82

727.930.34
727.930.34 $727,930.34

29.73

834,413.27 53,882,874.18

29.73 $55,082.42

834,413.27 $812,088.27

53,882,874.18 $53,882.874.18

$51.785.81

591

KENNESAW STATE
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUN D S RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprill8l Revenuel State Appropriationl - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grantl and Contracts Private Gifts, Grants. and Contracts Inveltment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advancel Prior Year Adjustments Expended for Plant Facilities Other Sources
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterpriees Expenditures Indirect Coets Recovered Lapee of Surplus - Prior Year To State Treasury - General Loan CancellationI and Write-Offs Administrative and Collection Colts Prior Year Adjustments Expended for Plant Facilities Capitalized Expenditures Non-eapitalized Expenditures Deductions to Plant Properties Other Deductions

$47.118.210.13
13.875.78 47.12a,885.89 47,525,5tl8.sa
8.751.71 17.851.87

$0.00 5,02a.8lMJ.70
1,037.35 5,030.934.05 4.208.899.14
142.500.00

$0.00 3,111.724.a7
881.81a.91 305,540.50 257.831.41 138.322.28
307.788.98 5,002,808.05 4,558.894.80
87.708.45

TOTAL EXPENDITURES AND OTHER DEDUCTIONS NET INCREASE IN FUND BALANCES BEFORE TRANSFER

47,550,172.37 (420,288.48)

4,349,199.14 881,734.91

4.824.803.25 378,202.80

TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES

412.4Oa.00 412.409.00
(7,8n.48)

(830,728.lMJ) (830,728.98)
51,005.95

(1.827.21)
(1.827.21) 378,375.5a

ADJUSTMENTs/RECLASSIFICATIONS

(88,887.19)

BEGINNING FUND BALANCE FUND BALANCES, JUNE 30, 1894

358.881.23 $349,003.75

1.857,408.98 $1,708.414.93

244,208.40 $533,914.80

TOTAL CURRENT
FUNDS
$47,118,210.13 5,02a,8lMJ.70 0.00 3.111.724.97 881,819.91 305,540.50 5e3,171.IU 395.953.sa 138,322.28 0.00 0.00 14.713.11 0.00 307.788.98
57,183,825.99
52.082.483.49 4.208.899.14 0.00 0.00 8.751.71 0.00 87.708.45 180.351.a7 0.00 0.00 0.00 0.00 0.00
5tl.523.a74.78
839.851.23
(1.827.21) (218.31a.lMJ)
(220.147.17)
41 a,504.08
(88,887.19)
2.258,498.81
$2.5a1 ,333.48

592

COLLEGE
IN FUND BALANCES June 30,1884

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

21,300.00

1.870.00 5.793.54

3,250.00

28,763.54

3,250.00

Unexpended

PLANT FUNDS Renewals And Replacements

$0.00 9,800.00 99,998.50

$0.00

48,929.76

142,500.00

158,528.26

142,500.00

Inveltment In Plant $0.00
9,013.349.76 9,013,349.76

3,988.96 12.081.57

18,080.53 12,683.01
12,683.01 293,288.81 $305.971.82

3,260.00 1,827.21 1,827.21 5,On.21
722,853.13 $727,930.34

107.30

138,884.93 29,000.00
167,992.23 (9,463.97)
9,386.40 9,388.40
(n.57)
107.30 $29.73

476,005.55 5,164.10
481,189.85 (338,669.85)

254,626.64
254,626.64 8,758,723.12

208,933.56 208,933.56 (129,738.09)

8,758,723.12

764,149.36 $834,413.27

45,103,951.04 $53,862,874.16

593

KENNESAW STATE COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1994

RF.VENUE Edllcational and General Revenues
Student Tuition and Fees Federal Appropriation. State Appropriations Local Appropriation. Federal Grant. and Contract. State Grants and Contract. Local Grant. and Contracts Private Gifts, Grant., and Contracts Investment Income
Endowment Other Sale. and Services of Educational Departments Other Sources Total Educational and General Revenue.
Sales and Services of Hospital
Sales and Service. of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures
Instruction Research Public Service Academic Support Student Services inlltitutional Support Operation and Maintenance of Plant Scholarahip. and Fellowahips Total Educational and General Expenditures
Hoapital Expenditures
Auxiliary Enterprises Expenditures
Mandatory Transfers
TOTAL EXPENDiTURES AND MANDATORY TRANSFERS
OTHER TRANSFERS AND ADDITIONSlDEDUCTIONS Exce" Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapee of Surplus - Prior Year To State Treasury - General Funds
TOTAL OTHER TRANSFERS & ADDITIONSIDEDUCTIONS

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

TOTAL CURRENT
FUNDS

$17,088,596.45 27,111,148.00
6,210.00
2,460,597.16 46Q,657.52
47,118,210.13

$&1&1,854.88
74,204.90 8,630.13 1,002,489.71

$0.00
3,057,358.23 734,Q11.17 331,133.84 288,583.53 164,907.03
4,558,894.80

$17,988,251.13
27,111,149.00
3,057,358.23 734,911.17 331,133.84 274,7Q3.53
164,907.03 74,204.90 2,460,597.16 478,287.65 52,875,594.64

47,118,210.13

4,027,408.Q9 5,02Q,896.70

4,558,894.80

4,027,408.9Q 56,703,001.83

27,584,270.24
500,943.38 4,575,3Q7.Q7 3,675,156.37 6,325,118.06 4,578,100.67
288,582.00 47,525,588.6Q

455,nO.17
812,237.36 50,707.13
54,037.24
3,184,142.90 4,558,894.80

28,040,040.41 0.00
1,313,180.74 4,626,105.10 3,875,156.37 6,37Q,155.3O 4,578,100.87 3,470,724.90 52,082,483.49

47,525,588.6Q

4,208,89Q.14 4,208,89Q.14

1,827.21 4,558,722.01

4,208,89Q.14 1,827.21
56,29O,98Q.84

412,409.00 (4,176.21)
(8,751.71)
401,481.08

(630,728.96) (141,462.65)
(n2,191.81)

378,202.80 378,202.80

378,202.80 (218,319.96) (145,838.88)
(6,751.71)
7,492.27

NET INCREASE (DECREASE) IN FUND BALANCES

($7,8n.48)

$51,005.95

$378,375.59

$419,504.08

594

KENNESAW STATE COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1994

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts. Grants. and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprise. Expenditures Indirect Costs Recovered Lapse of Surplu. - Prior Year To State Treasury - General Funds Prior Year Adjustment. Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfer.
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJUSTMENTs/RECLASSIFICATIONS
BEGINNING FUND BALANCE

EDUCATIONAL AND GENERAL

Resident Instruction.

Other Organized

Student

Activities & Hospital

Activities

AUXILIARY ENTERPRISES

TOTAL

$48,127.948.89

$988,281.14

5.029.898.70

$47,118,210.13 5,029,898.70

13,875.78 48,141,824.75 48,538.7811.23
8.751.71 8.1112.48 48,551.733.42

988.281.14 988.nll.48
11,85ll.411 llll8 ,438.115

1,037.35 5,030,934.05 4,208,889.14
142,500.00 4.3411,189.14

0.00 0.00 14.713.11
52,180,8111.94
47,525,588.811 4,208,889.14
8,751.71 180,351.97
51,889,371.51

412,4011.00 412.4011.00
2,300.33

(10.1n.81)

(830,728.98) (830.728.98)
51,005.95

(218,319.98) (218,3111.118)
43,128.47

184.530.21

1&2,351.02

1,857,408.98

2,014,290.21

FUND BALANCE, JUNE 30, 1994

$188,830.54

$182,173.21

$1,708,414.93

$2,057,418.88

595

KENNESAW STATE COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Non-Resident Tuition Student Activity Fees Fee Waivers
~erStudentFees
State Appropriations State of Georgia - General State of Georgia - Special Initiative State of Georgia - Minority Advancement Program
Federal Grant. and Contracts State Grant. and Contracts Local Grant. and Contract. Private Gifts, Grants and Contracts Investment Income
Endowment Sales and Services of Educational Departments
Ubrary Fine. Check Service Charge. Testing Fees Revenues for Program SUpport
Continuing Education Fees Kenneuw Review
~erSources
Administrative Cost Allowance Perkin. Student Loan Program Pell Grants Program SUpplemental Educ Opportunity Grants Program SBDC/Program Activitie. Computational Method Algebra National Drug Abuee-1883 National Drug Abuse-1994 Eisenhower-Math Concepts Eisenhower-Middle Grade Math Eisenhower-Weather ClaBBroom Eisenhower-Weather ClaBBroom II NIDA/Connecticut-1883 NIDA/Connecticut-1984 Earth Algebra to Earth Math Georgia Elections Division Group Insurance Continuation Program Veterans Administration
Student Activitiel-Other Other Revenue
Total Educational and General

UNRESTRICTED

RESTRICTED

TOTAL

$14,393,117.78 813,554.71 921,956.50 288,582.00 853,385.48
27,028,949.00 80,000.00 2,200.00
8,210.00
89,938.08 4,785.00
10,4ge.00
2,355,354.08 23.00
11,140.31 15,555.00
0.00 789.24 4,732.42 18,833.38 9,382.71 1,185.00 1,255.00 748.28
34.80 3,278.88 2,593.94 2,915.48 8,408.53
400.40 2,198.00 88,304.84 321,905.72
47,118,210.13

$0.00
3,057,359.23 734,911.17 331,133.84 288,583.53 184,907.03
4,558,894.80

$14,393,117.78 813,554.71 921,958.50 921,956.50 288,582.00
27,028,949.00 80,000.00 2,200.00
3,057,359.23 734,911.17 288,583.53 274,793.53 0.00 184,907.03
89,938.08 4,785.00
10,4ge.00
2,355,354.08 23.00
11,140.31 15,555.00
0.00 789.24 4,732.42 18,833.38 9,382.71 1,185.00 1,255.00 748.28
34.80 3,278.88 2,593.94 2,915.48 8,408.53
400.40 2,198.00 88,304.84 321,905.72
51,873,104.93

596

KENNESAW STATE COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES (Continued) 'uxiliary Enterprises Food Services Sales - Contracted Stores and Shops Sales - Booketore Other Income - Interest Intercollegiate Athletic. Athletics - Fee. Athletics - Other Other Service Units Student Transportation Fees Vending Operations - Inetitution Sales Parking Operation Fees
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

53,000.00 2,942,254.80
88,584.31 11111,854.88
18,270.72
18,1111.49 289,231.25 728,7211.85 5,029,898.70
$52,148,108.83

0.00 $4,558,894.80

53,000.00 2,942,254.80
88,584.31 11111,854.88
18,270.72
18,191.49 289,231.25 728,7211.85 5,029,898.70
$58,703,001.83

597

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

School of Arts and Behavioral Sciences

Dept of Communication

Dept of English

Dept of Foreign Language

Dept of History

Dept of Music and Performing Arts

Dept of Pol Science & International Affairs

Dept of Public Admin & Human Services

Dept of Psychology

Dept of Visual Arts

School of Business

Dept of Accounting

Dept of Decision Science & Business Law

(J1

(0
co

Dept of Economics & Finance

Dept of MBA for Experienced Professionals

Dept of Management & Entrepreneurship

Dept of Marketing & Professional Sales

School of Education

Dept of Elem & Early Childhood Education

Dept of Sec & Middle School Education

Teacher Resource Activity Center

Regional Institute of School Enhancement

Dept of Health, Physical Ed & Recreation

School of Science & Allied Health

Dept of Biological & Physical Sciences

Dept of Chemistry

Dept of Computer Science & Info System

Dept of Mathematics

Dept of Nursing

Dept of Continuing Education-General

Dept of Continuing Ed-Departmental

Preparatory and Remedial Instruction

Dept of Developmental Studies

TOTAL INSTRUCTION

KENNESAW STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

PerlOOaI Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expen88s

Equipment

$538,474.88 2,058,273.08
672,823.57 1,327,424.73
873,008.15 989,290.49 769,385.36 650,126.46 622,484.09
1,308,435.19 899,588.43
1,387,732.36 498,868.35
1,394,767.21 1,014,586.54
783,022.02 839,425.18
35,819.50 31,013.n 954,446.03
1,749,420.88 788,027.16 822,589.99
1,603,6n.26 1,490,559.57
441,187.92 2,355,354.08
690,497.21
27,584,270.24

$0.00 5,543.78
6,616.08 505.00
52,588.05
22,361.n 136,051.52 65,087.71 167,036.26
455,nO.17

$538,474.88 2,081,816.84
672,823.57 1,327,424.73
873,009.15 989,290.49 769,385.38 650,126.46 622,464.09
1,313,051.27 899.588.43
1,387,732.36 498,888.35
1,395,272.21 1,014,586.54
835,610.07 839,425.18
35,819.50 31,013.n 954,446.03
1,n1,782.65 924,078.68 822,589.99
1,688,744.97 1,657,595.83
441,187.92 2,355,354.08
690,497.21
28,040,040.41

$485,901.44 1,lI89,170.92
649,827.24 1,284,366.61
762,874.64 920,362.65 735,101.28 618,965.69 528,109.26
1,247,560.09 854,756.56
1,348,293.29 173,742.00
1,349,274.74 968,465.09
769,680.46 807,513.62
19,261.89 11,646.66 878,297.45
1,636,264.89 749,445.75 nO,143.65
1,600,616.16 1,433,167.37
322,457.03 880,627.19
656,985.65
24,452,879.27

$4,170.58 14,576.98
4,884.42 10,818.94 8,370.00 23,822.96
7,767.54 7,258.93 6,018.61
15,267.99 7,012.98 12,846.98
995.03 8,968.66 9,743.76
7,116.45 8,635.08 1,472.23 2,n4.15 13,999.14
11,846.69 7,142.70 5,609.81
17,082.13 19,819.n 2,327.12 41,884.00
8,661.73
290,875.37

$20,120.20 58,088.94 16,408.91 29,303.18
101,764.51 38,267.88 22,017.84 22,200.14 67,438.62
48,973.58 29,156.89 26,582.09 161,371.92 37,028.81 34,892.69
58,813.16 23,276.48 10,321.38 16,592.96 60,899.83
113,159.58 107,n3.79 41,042.43 49,817.07 180,219.64 104,838.63 1,412,582.38
23,600.22
2,916,543.75

$26,282.45
1,703.00 2,936.00
6,837.00 4,498.70 1,701.70 20,897.60
1,249.61 8,642.00
162,759.40
1,485.00
4,764.00
1,249.61
10,511.49 59,716.44
5,794.10 1,249.61 24,389.05 11,565.14 20,260.51
1,249.61
379,742.02

KENNESAW STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30.1994

FUND CLASSIFICATION

Unre8trlcted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) PUBLIC SERVICE Community Service8

Burru88 Institute of Public Service Dinos' Chair of Private Enterpri88 Cobb Education Consortium Education Technology Demonstration Georgia State Board of Education small Busine88 Development Center small Busine88 Institute small Busine88 Development Program8 Profe8sional Standard8 Commi88ion Carpet Industry History

287,185.56 48,574.81
74,440.04 5,999.72
73,279.44

Spencer Foundation Cobb County Oral History Project

U1

Minority Youth Opportunity Program8

<.0 <.0

Leadership Institute

Action

Georgia Election8 Divi8ion

13,483.81

Restricted
134,211.11 138,787.18 56,415.37
188,428.78 97,458.15
9,844.78 15,785.88 23,384.55 124,417.33
1,884.74 818.05
8,370.30 815.48
9.888.74 21.592.94

Total
421,386.87 188,341.99 56,415.37 74,440.04 174,428.48 170.737.59
9,844.78 15,785.88 23,384.55 124,417.33
1,884.74 818.05
8,370.30 815.48
23,130.55 21,592.94

TOTAL PUBLIC SERVICE

500,943.38

812,237.38

1,313,180.74

ACADEMIC SUPPORT L1brarie8
Horace W. Sturgi8 Library Educational Media Service8 Instructional Resource8 Center Center/ExcellencelTeaching & Learning Academic Computing SUpport Computer Service8-Academic Academic Administration Faculty Development Grant8 Presidential Development Grants Faculty Grant8 Dean-School of Art8 & Behavioral Science Dean-School of Business Dean-School of Education Dean-School of Science & Allied Health

2,188,044.42
425,318.88 87,313.49
711,221.41
8,083.40 9,545.45 75,117.47 188,488.09 347,050.82 335,188.82 202,087.74

788.88 1,100.00
80.25 48,740.00

2,188,831.30
425.318.88 88,413.49
711,221.41
8,083.40 9,545.45 75,117.47 188,488.09 347,131.07 383,908.82 202,087.74

TOTAL ACADEMIC SUPPORT

4,575,387.97

50,707.13

4,828,105.10

Personal Service8
308,069.57 158,293.n 31,855.72 73,430.30
4,887.23 115,000.53
1.500.98 11,000.00 95,378.87
3,779.55
19.598.88 19,708.29
842,103.25
980,987.52
250,848.14 87,827.14
245,824.24
1,108.13
81,118.35 182,224.80 285,822.85 331,114.14 182,879.74
2,529,150.85

OBJECT CLASSIFICATION

Operating

Supplie8&

Travel

Expen888

Equipment

5,288.50 8,881.48
994.00 1.503.88 1,198.21 3,759.05
3,785.78 1,451.89
211.89
27,032.28

92,811.79 17,341.74 19,347.45
1,009.74 143,527.45 52,809.85
4,354.73 14,284.92 12,384.55 18,028.90
233.05 818.05 4,590.75 815.48 3,320.00 1,884.85
388,941.10

15,448.81 1,845.00 4,418.20
24,708.12 1,731.00 1,731.00
7,224.00
57,104.13

8.833.88
1,478.50 4,409.38
982.83
811.90
1,491.56 8,382.50 4,084.87 8,856.40 3,319.17
38,808.38

302,140.53
103,438.02 18,378.97
150,028.48
4,185.37 9,545.45 12,509.56 18,225.99 55,175.51 40,733.28 24,248.74
734,587.88

IU8,889.57 89,554.20
314,808.08
1,855.00 2,248.24 5,205.00 11,820.09 1,323,758.18

KENNESAW STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30. 1984

FUND CLASSIFICATION

Unrelltricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

STUDENT SERVICES

Student Services Adminilltration

Vice President-Student Affairs

286,002.25

Student Development Center

233,394.71

Couneeling and Career Guidance

Couneeling, Advieement. Placement Serv Financial Aid Administration

676,888.88

Student Financial Aid Office Student Activities
Student Activities Program

325,253.64 986,779.46

Student Admissions

Office of Admissions Student Records Office of Regilltrar and Records

601,631.03 585,206.40

m

0 0

TOTAL STUDENT SERVICES

3,675,156.37

INSTITUTIONAL SUPPORT Executive Management Office of the President Office of V.P. for Academic Affairs
Institutional Research Office of V.P. for Business & Finance Fiscal Operations Financial Management Office of Business Services General Admin & Logistical Services Personnel Services Procurement Services Department of Public Safety Minority Affairs Administrative Computing Support Computer Services-Institutional

371..766.37 403,197.14
58,604.37 194,600.21
678,317.88
362,655.76 806,725.32 840,800.80
71,213.12
745,279.60

Relltricted

Total
266,002.25 233,394.71 676,888.88 325,253.64 986,n9.46 601,631.03 585,206.40 3,675,156.37
371,766.37 403,197.14
58,604.37 194,600.21
678,317.88 362,655.76 806,725.32 840,800.80
71,213.12 745,279.60

PerllOl1al Service.

OBJECT CLASSIFICATION

Operating

SUpplies &

Travel

Expenee.

Equipment

244,800.37 212,885.27 617,788.21 273,571.82 244,734.90 487,613.87 485,848.07 2,567,322.51
317,853.40 334,065.51
50,831.71 183,526.13
624,984.35 323,n3.78 430,129.41 730,042.58
66,412.33 399,079.49

4,703.10 514.21
14,841.11 5,070.88
35,290.01 8,805.37 3,190.94
72,415.62

16,398.78 20,015.23 44,259.56 43,130.94 675,853.59 83,851.79 94,323.38 9n,833.28

3,480.00 30,800.96 21,360.00
1,844.00 57,584.96

12,071.13 8,411.55
578.47 2,814.19
1,453.36
6,615.40 41.50
2,6n.15 n2.38
1,046.91

41,841.84 60,720.08
7,196.19 8,259.89
41,459.91
28,710.58 362,006.41
90,573.67 4,028.40
139,460.90

10,420.28 3,556.00
14,548.00 17,507.40
205,692.30

KENNESAW STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30. 1li194

FUND CLASSIFICATION

Unreetricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INS TIT U TI 0 N A L SUP P 0 R T (Continued)

Public Relation8 and Development

College Advancement & Development

839,588.22

College Relation8

418.524.17

General Institution

Staff Benefit8

385.001.91

General Institutional Expense8

329.851.93

College Work Study Program

18,011.28

Relltricted 54.037.24

Total
839.588.22 419.524.17 385.001.91 329,851.93 72.048.50

TOTAL INSTITUTIONAL SUPPORT

8.325,118.08

54,037.24

8,379.155.30

OPERATION & MAINTENANCE OF PLANT

Physical Plant Administration

295.430.48

Building and Equipment Maintenance

2.172,148.84

0) Custodial Service8

0

Utilitie8

~

Landscape and Ground8 Maintenance

n5.297.28 837.109.90 498.114.07

295,430.48 2.172.148.94
n5,297.28 837.109.90 498,114.07

TOTAL OPERATION & MAINTENANCE OF PLANT

4,578.100.87

4.578,100.87

SCHOLARSHIPS AND FELLOWSHIPS Scholar8hip8 Scholar8hip8 - Federal
Pen Grant8 Supplemental Educ Opportunity Grant Scholarship8 - State Fee Waiver8 Helping Outstanding Pupil8 Scholar8hip8 - Private

288,582.00

2,501.159.89 87.241.44
472,788.92 122.954.85

2,501.159.89 87,241.44
288,582.00 472.788.92 122,954.85

TOTAL SCHOLARSHIPS AND FELLOWSHIPS

288.582.00

3,184,142.90

3,470.724.90

TOTAL EDUCATIONAL & GENERAL EXPENDITURES

47.525,588.89

4,558,894.80

52,082.463.49

PerllOOaI Service8
583.584.n 311.488.87 385,001.81
2.081.27 4,752.813.81
258.740.29 908,093.85 710.852.79 349.089.89 2,224.578.82
37,388,845.91

OBJECT CLASSIFICATION

Operating

SUpplie8&

Travel

Expense8

Equipment

8.083.02 1,784.55
44.327.82 1,880.23 918.73 74.34 2,871.30

34,388.43 104,408.89
327.nO.ee 72.048.50
1,322.872.35
35.848.11 1.228,788.48
59.154.17 837,109.90 130.545.04
2,289,455.70

5.534.00 1.883.78
259.141.72
1.181.85 38,339.88
5.490.32 18.405.00 61.397.05

475.830.58

2.501,159.89 87.241.44
288.582.00 472,788.92 122.954.85
3.470.724.90
12,098.958.98

2,138,728.06

KENNESAW STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

AUXILIARY ENTERPRISES EXPENDITURES FOOD SERVICES Food Service-eontracted
TOTAL FOOD SERVICES
STORES AND SHOPS Bookstore
TOTAL STORES AND SHOPS
ATHLETICS Intercollegiate Athletics
TOTAL ATHLETICS
Ol
0 OTHER SERVICE UNITS
N
Vending Operations Student Transportation Parking
TOTAL OTHER SERVICE UNITS
TOTAL AUXILIARY ENTERPRISES EXPENDITURES

FUND CLASSIFICATION

Unrestricted

Reltricted

Total

31,943.12 31,943.12
2,974,559.88 2,974,559.88
931,151.22 931,151.22
250,508.80 11,148.92 7,391.80
289,045.12 4,206,899.14

31,943.12 31,943.12
2,974,559.88 2,974,559.88
931,151.22 931,151.22
250,508.80 11,148.92 7,391.80
289,045.12 4,208,899.14

Per8Ol1al Services

OBJECT CLASSIFICATION

Operating

SUpplies &

Travel

Expenses

Equipment

11,235.32 11,235.32
350,953.51 350,953.51
319,038.15 319,038.15
84,854.97 1,582.08
88,237.05 787,4e.4.03

2,897.59 2,897.59 73,597.78 73,597.78
78.495.35

20,707.80 20,707.80
2,815,962.74 2,815,982.74
533,909.05 533,909.05
157,724.78 9,584.84 7,391.80
174.881.22 3,345,280.81

4,745.84 4,745.84 4,808.28 4,808.28 8,128.85
8,128.85 17,478.95

TOTAL CURRENT FUND EXPENDITURES

$51,732,287.83

$4,558,894.80

$58,289,182.83

$38,138,309.94

$552.425.91

$15,444,219.n

$2,158,207.01

KENNESAW STATE COLLEGE

SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30, 1994

REVENUE Student Fees
Feel-Student Activities O~er Sources Interellt Income Advertising-Newspaper SaleI-Theatre Miscellaneous Revenue

$12,734.35 38,948.87 15,010.38 1,813.24

TOTAL REVENUE

EXPENDITURES Intramural Athletics Intramural Programs Social and Entertainment Activities Student Ute Operations Student Development Operations Special Events Student Union Chautauqua Lectures Cinematic Arts Cultural Affairs Entertainment Kennesaw State College Day Nature Bound Programs Major Events Homecoming Visual Arts Indoor Recreation Student Government Student Government Anoclation Student Publications Talisman-Student Yearbook Sentinel-Student Newspaper Share-Uterary Magazine Student Handbook Other Music Ensembles Special Activities Special Projects Ufelong Learning Center Wellne" Center Student Orientation, Advisement, Registration Volunteer Kennesaw State College Global Society African-American Student Alliance Contingency

115,527.113 18,304.89 41,288.55 19,921.44 58,142.13 7,727.04 81,473.80 18,145.01 18,881.52 8,850.17 8,848.08 18,132.84 22,593.84 2,198.27
33,522.58 108,n3.23 21,050.01
5,599.00
14,340.39 53,050.84 20,234.71 48,542.90 28,871.73 18,788.10 23,535.48 15,871.72 28,179.00
3,124.88

TOTAL EXPENDITURES

Exce88 Revenue Over Expenditures

Beginning Fund Balance Adjulltments - Prior Year

ENDING FUND BALANCE

$921,958.50 88,304.84 113,149.38
411,834.59 42,531.18
188,944.80
250,319.55

$988,281.14
988,n9.48 1,481.88
192,351.02 (11,859.49) $182,173.21

603

REVENUES Student Fee8
Fee8 - Athletic8 Other Revenue
Interellt Income TIcket Sale8 Conce8sion8
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletic8
Athletic Admlnilltratlon Men'8 Baseball Men', Basketball Women', Basketball Cheerleader8 Croll Country Golf Softball Sportll Information Tennl8 Training Room
TOTAL EXPENDITURES
Excell Revenue Over Expenditure8
Beginning Fund Balance, Adjusted AdjUlltment8 - Prior Year
ENDING FUND BALANCE

KENNESAW STATE COLLEGE
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30,1994

$7,840.58 4,178.17 4,451.96

$919,854.88 18,270.72

187,572.48 HM',123.14 198,375.18 120,991.27
8,942.10 22,583.85 40,581.32 108,384.10 28,788.02 12,489.15 38,382.85

$935,925.40
931,151.22 4,774.18 0.00 787.87
$5,541.85

604

KENNESAW STATE COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1994

FEDERAL FUNDS Pell Grant SUpplemental Educational Opportunity Grant College Work-Study Program Small Business Institute SBDC/Program Activities NSF/SSC:SUmmer Science Camp Can Algebra save the World NSF/Earth Algebra to Earth Math Kennesaw Mountain Writing Project NASA/JOVE Program ACTION ED/Can Algebra save the World Citizens Water Quality Computational Methods of Algebraic Geometry Lake A1latoona-EPA National Institute of Drug Abuse-19G3 National Institute of Drug Abuse-1994 Investigating Math Content Eill8nhowerllnvestigating Math Concept8 E1senhowerIMath Ineervice Eisenhower/Enhancing Middle Grade Math Small Busine81 Development Center-19G3 EisenhowerlWeather Cla8sroom NIDAlUniversity of Connecticut Small Busine81 Development Center-1994 E1eenhowerlWeather Cla8sroom II NIDAlUniversity of Connecticut-1995 Economic Value of Clean Lakes-EPA ED/Earth Algebra to Earth Math
TOTAL FEDERAL FUNDS
STATE FUNDS ProfelsioinaJ Standard. Commi8sion Georgia State Board of Education State HOPE Program Georgia E1ection8 Division Georgia Board of Education-10193 Georgia Board of Education-12193 PSClDemo Project in Teacher Education Education Technology Grant Georgia State Board of Education-8194
TOTAL STATE FUNDS

FUND BALANCE JULY 1,19G3

RECEIPTS

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE3O,1994

$0.00
12,843.72 39,874.40
(3,293.15) (2,521.82)
50.00 (5,029.51)
(1,800.00) 757.08
18,010.52 (24,477.18)
(3,784.05) (5,514.13)
23,118.10

$2,518,714.89 87,241.44 54,037.24 8,500.00 24,352.47 13,840.90 2,051.87 2,198.28 15,000.00
13,293.15 43.20
2,521.82 15,990.28
94,831.01 53,349.24
1,800.00 8,487.00
71,758.94 10,819.25 17,821.00 24,178.08
38,338.00 39,359.35

$2,501,159.89 87,241.44 54,037.24 9,844.78 15,785.88 13,840.90 2,051.87 2,198.28 5,543.78 8,000.00 9,888.74
147.28 11,257.88
5,928.34 77,797.82 43,988.53
4,404.28 757.08
12,380.97 47,281.78 11,313.71
8,828.19 50,178.37
4,504.88 5,459.18 29,562.75 38,443.87

3,111,724.97 3,057,359.23

$15,555.00 0.00 0.00
789.24
4,732.42 18,833.39
9,382.71 1,185.00 1,255.00
748.28 3,278.88
34.80 2,593.94 2,915.48 59,301.92

$0.00
9,298.94 47,851.75
9,458.22 (8,000.00)
333.28 43.20
(147.28) 50.00
(10,957.85)
2,897.74 2,394.55 (5,024.77) (25,998.31) (4,539.88) (8,053.12) 8,775.25
18,179.92

48,740.00 15,553.08 735,117.00 22,500.00 11,038.52 23,873.31 25,000.00
881,819.91

48,740.00 15,553.08 472,788.92 21,592.94 11,038.52 23,873.31 23,384.55 99,9G3.42 17,970.43
734,911.17

8,408.53 8,408.53

282,330.08 (7,499.47)
1,835.45 (99,9G3.42) (17,970.43)
138,502.21

605

LOCAL FUNDS Cobb General Hospital Kenneltone Hospital Cobb Medical Center Metropolitan Foundation of Atlanta Leadership Inltitute Prentice Hall Software Program GSU Gerontology Educ Need8 A8Mllment Lake Acworth Watershed Restoration Cobb Education ConllOl1ium Lake A1atoona-Cobb, Bartow, Cherokee Kenneltone Clinical Facility Crime & Victimization Survey Cherokee Youth Action Plan Marietta School8 Safety Survey Georgia Poll Survey Georgia Power Survey Lake A1latoona Summer Monitoring Southealt United Dairy Industry A81OCiation Fayette Senior Servlce8 Need8 A8Mllment Ford Teacher Scholar Program Forsyth CountyChiidrenNouth Service Needs Gwinnett County Park8 & Recreation
TOTAL LOCAL FUNDS
PRIVATE FUNDS History Speaker8 Bureau March of Dimes Georgia Society of CPA's Minority Youth Opportunity Program Computer Science Institute Cobb County Oral History Project Clary Distinguished Lecture Serie8 Bill of Right8 W K Kellogg foundation Carpet Indultry History Helene Fuld Trust Low Achieving Children In Public School8 Margaret Garri80ll Scholarship Henry 0 Greene Scholarship KSC Foundation Scholarship Horace W Sturgi8 Scholarship Fred D Bentley Scholarship Mary N QuadfaMI Scholarship R L Pace Scholarship M J Isak80ll Scholarship N D Meadow. Scholarship W Wyman Pilcher Scholarship Leland H Bagwell Scholarship Harry C. Barfield Scholarship Ellen B Ector Scholarship Austell Rotary Club Scholarship Ruth 0 Herod Scholarship L C Grizzard Scholarship G R Bergert Scholarship Jame8 & Meoria Smith Scholar8hip, B Miller Scholarship Daniel J Haughton Scholarship

KENNESAW STATE COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

RECEIPTS

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Tran8fer

FUND BALANCE JUNE 30, 111'14

13,883.70
19,188.31 3.39
5,020.18 1,290.40 4,885.00
33,374.57 (28,781.35} 1Iil,415.32
28.56 8,255.33
844.47 2,400.00
(135.88) (328.15)
78,1il39.83

30,000.00 30,000.00 50,000.00
1,045.50
28,705.00 42,500.00
50,000.00
4,000.00
9,300.00 11,200.00 3,500.00
4,000.00 32,290.00
2,500.00 8,500.00
305,540.50

43,452.70 30,000.00 37,548.09
3.39 815.48 505.00 4,885.00 10,012.47 56,415.37 32,180.92 31,731.07
28.56 10,888.70
2,148.14 2,400.00 7,507.87 18,527.11 3,311il.81 3,215.45 32,290.00 3,483.11
331,133.84

57.45 2,720.87 2,975.32 (8,840.27) 1il,852.82 5,OIil3.01 1,478.90 1,308.21
75.22 (138.84)
432.34 898.83 333.00 300.00
800.00 400.00
34.00 50.00
84.00 1,300.00
400.00
329.00

8,052.98 8,500.00
500.00
118,000.00 24,450.00 1,884.74 800.00 300.00 44,879.89 1,000.00 500.00 300.00 800.00 1,700.00 83.34 900.00 1,300.00 1,900.00 1,500.00 888.00 1,000.00 900.00 700.00 700.00 2,200.00 800.00
606

2,720.87 8,818.08 8,370.30
818.05
75.22 124,417.33
24,301.01 1,884.74 800.00 300.00
45,110.01 1,898.00 700.00 800.00 800.00 2,300.00 83.34 800.00 1,300.00 1,533.87 1,500.00 1,000.00 1,000.00 900.00 1,100.00 700.00 2,200.00 800.00

231.00
31,818.22
5,450.18 785.40
18,892.53 1Iil,45ll.20 (80,942.27) 37,884.25
1,388.83 (1,503.87)
1,856.45 (7,855.28)
180.39 784.55
(983.11) 8,500.00
53,348.4Iil
57.45
2,412.22 (8,710.57) 1il,852.82 4,978.98 1,478.90 1,308.21
(8,555.97) 148.99
2.02 0.83 133.00
400.00 334.00
50.00 388.33
84.00 988.00
0.00
329.00

PAlvATE FUNDS (Continued) J A Sellar. SChoiarlhip H & Morgan McNeel SChoiarlhip Lillias B Prillaman SChoiarlhip WardlMarietta Rotary Nurling J T Ander8Ofl, Jr SChoiarlhip Lee FoundationlMinority Recruitment John & Nina Frey SCholarship Burrellco, Inc SChoiarlhlp Cobb County Golf SChoiarlhip W C Mitchell SChoiarlhip B Miller Mulic SChoiarlhlp J T Ander80fl SCholarship Shuler B Antley SChoiarlhlp L M Awtrey, Jr SChoiarlhip Ernest W Barrett SChoiarlhip Beck/Kiwanis SChoiarlhip Sara M Bentley SChoiarlhip John W Edwards, Jr SChoiarlhip First Community Bank of Cherokee Bob M Prillaman SChoiarlhip Sam Wilhoit SChoiarlhip G & G SChoiarlhip KSC Alumni ASlOCiation Luther M Reeves SCholarship Barnett SCholarship Program Gertrude Stillwell SChoiarlhip Jean Hender80fl Memorial SCholarship William Marrett, Jr SCholarship SiegellDurden SCholarship Jack N Bentley SCholarship Dobbin. Officers' Wives SChoiarlhip G N Ger80fl SChoiarlhip Great American Chocolate Chip Company Richard Grenvicz SChoiarlhip Harrieonmppens SCholarship KSC African American SCholarship North Atlanta CPA's SCholarship North Cobb Optimist SCholarship Milton M Ratner SChoiarlhip Selwyn Walker SCholarship Mary Wicks SCholarhlip Mary Pilcher SCholarship
TOTAL PRIVATE FUNDS

KENNESAW STATE COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

RECEIPTS

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1994

933.00 1.00
599.00 200.00 1,000.00 800.00 1,000.00
1.00 388.00 400.00 487.00
301.00 34.87 0.87
800.00 900.00
0.99 0.87 300.00
27,848.88

800.00 1,300.00 1,067.00 1,000.00
900.00
500.00
1,400.00 1,000.00 1,200.00
534.00 500.00 800.00 400.00 800.00 800.00 1,000.00
1,887.00 1,334.00
700.00 2,000.00
700.00 4,434.00 1,200.00
333.00 500.00
500.00 888.00 100.00 300.00 200.00 1,515.00 1,000.00 2,185.00 188.88 800.00 3,333.00 200.00 300.00
257,831.41

800.00 1,300.00 1,087.00 1,000.00
900.00
500.00
1,200.00 1,334.00 1,200.00
133.00 500.00 802.00 400.00 800.00 800.00 1,000.00
1,088.00 999.34 700.00
2,000.87 700.00
3,574.50 1,200.00
333.00 500.00 300.00 500.00 333.00 100.00 300.00 200.00 1,214.40 1,000.00 2,185.00
800.00 3,333.00
200.00 300.00
288,583.53

933.00 1.00
599.00 200.00 1,000.00 1,000.00 888.00
1.00 787.00 400.00 485.00 200.00
301.00 799.00 389.33
800.00 1,759.50
0.99 0.87
333.00
300.80
188.88
18,898.74

607

KENNESAW STATE COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY1,1993

ENUOWMENT FUNDS Leila Andereon Scholarllhip Dr N SHerod Scholarllhip Helen 0 Griffin Scholarllhip GUy H Northcutt Scholarllhip Cobb County Medical Society Scholarsihp Marietta Kiwanis Founders Scholarllhip Ullian B Sullivan Scholarllhip William H Dunaway Scholarllhip Ann Greider Dean Scholarllhip Howard Ector CWMuench Malinda J Mortin Scholarllhip Dinos' Chair of Private Enterprise V Hicks & H Schaffer Scholarllhip R Wayne GlblOn Scholarllhip Grady A Ellis Scholarllhip Lockheed Scholarllhip Frank Walker Scholarllhip Robert/Polly Dunn Scholarhsip Leo Delle & Lex Jolley Scholarllhip Horace & Sue Sturgis Scholarllhip Pattereon Barclay Scholarllhip
TOTAL ENDOWMENT FUNDS
TOTAL RESTRICTED FUNDS-CASH BASIS

5,488.20 388.40 172.84 (425.89) 834.27 322.10 321.97
1.375.42 1,798.72
350.48 (487.18) 9.701.90
435.89 703.21 (791.84) 301.99 1,057.18 (558.57) 4,080.88 2.454.11 519.38
27,834.42
157,539.21

AMOUNTS EXPENDED BUT NOT REIMBURSED TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$244,208.40

RECEIPTS

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30,1994

5,553.09 979.35 188.37 211.25 92.81 404.05 457.39
2.435.59 3,104.59
78.13 974.84 5,881.41 108.034.21 1,087.82 382.54 598.83 1,030.38 292.88 2.972.82 1,717.30 1,545.57 343.48
138.322.28
4,895,039.07

7,305.00 1.200.00
300.00
800.00 300.00 2.870.00 4,995.00
3.103.00 139,787.18
500.00 1,000.00
1.100.00 999.72 80.25
788.88
184,907.03
4,558.894.80

307,788.98 $5.002,808.05 $4,558,894.80

808.90 n8.15 292.45
149.71
1.827.21 89,535.88 $89,535.88

3,717.29 1n.75 39.21 (214.84) 727.08 (73.85) 479.38 532.11 (887.84) 428.81 215.21
12,480.31 (31,732.97)
1,023.51 85.75
(342.52) 232.37 350.12 2,334.00 5,7n.'i8 3,212.80 882.84
(5n.54)
228,147.82
307,788.98
$533,914.80

608

KENNESAW STATE COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30,1994

BEGINNING FUND BALANCE
ADDITIONS Gifts and Grants Federal Private Interelt Income Federal Loans Private Loans Reimbureements Federal
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments - Perkins Admlniltratlve Allowance - Perkins Loan Collection Colts Perkin. Private
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $2&3,288.81

ENDOWMENT FUNDS
$722,853.13

TOTAL $1,018,141.94

21,300.00 1,870.00 5,838.78 158.78
28,783.54
3,998.98 11,140.31
1.48 938.n 18,080.53
$305,971.82

3,250.00 3,250.00

21,300.00 4,920.00
5,838.78 158.78
0.00
32,013.54

3,998.98 11,140.31
1.48 938.n
18,080.53

1,827.21
1,827.21 $727,930.34

1,827.21 0.00
1,827.21
$1,033,902.18

609

KENNESAW STATE COLLEGE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1994

LOAN FUNDS Federal Perkins Loan Program Nurlling Student Loans Private Kennellaw State College Memorial Marietta Civitan Lion. Club Kenne811w State College-Emergency

FUND BALANCE JULY 1,1~3
$256,423.17 8,147.55
6,807.10 517.24 354.10
21,239.85

TOTAL LOAN FUNDS

293,288.81

ENDOWMENT FUNDS Restricted As To Income
Leila Anderton Scholarlhip Fund Dr N SHerod Scholarehip Fund Helen 0 Griffin Scholarlhip Fund Guy Northcutt Scholarehip Fund Cobb Medical Society Memorial Fund Kiwani. Club of Marietta Scholarehip Lillian B Sullivan Voice Fellowlhip William H Dunaway Scholarlhlp Fund Ann Greider Dean Scholarehip Fund Howard Ector Library Endowment Fund C Wendell Muench Library Endowment Fund Malinda J Mortin Scholarehip Fund DinOl' Ch of Private Ent Endow Fund Howard & Virginia Schaffer Scholarship R Wayne GiblOn Scholarehip Fund Grady Albert Ellis Scholarehip Fund Lockheed Ga Mini Grant Endowment Fund Frank Walker Chemiltry Awarde Fund Robert & Polly Dunn Scholarlhip Fund Leo Delle & Lex Jolley Scholarehip Fund Georgia Society of CPA's Endowment Fund Horace & Sue Sturgl. Library Endow Fund PatterlOl1 Barclay Endowment Fund

ee,881.21 13,506.78
2,2a4.50 3,IU3.50 1,280.00 5,572.50 8,334.50 34,055.03 43,415.38 1,050.00 14,481.31 82,791.08 252,883.51 15,000.00 5,000.00 8,883.85 15,000.00 4,050.00 41,000.00 25,000.00 50,000.00 22,500.00 5,000.00

TOTAL ENDOWMENT FUNDS

722,853.13

TOTAL PUBLIC TRUST FUNDS

$1,016,141.94

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE & TRANSFERS JUNE 30,1994

$26,938.76
14.00 8.80 5.78 1,798.22
28,783.54

$15,140.76
839.n 16,080.53

$0.00 0.00

$268,219.17 8,147.55
6,621.10 526.04 35S1.86
22,098.10
305,971.82

3,250.00

3,250.00 $32,013.54

0.00 $16,080.53

808.90 n8.15 292.45
149.71
1,827.21 $1,827.21

ee,881.21 13,506.78 2,2a4.50
3,913.50 1,280.00 8,822.50 8,334.50 34,683.93 44,191.51 1,050.00 14,n3.76 82,791.08 252,883.51 15,000.00 5,000.00 9,013.56 15,000.00 4,050.00 41,000.00 25,000.00 50,000.00 22,500.00 5,000.00
727,930.34
$1,033,902.16

610

KENNESAW STATE COLLEGE
SUMMARY OF PUBLIC TRUST FUND INVESTMENTS Year Ended June 30, 1994

Ef JDOWMENT FUNDS Common Stocks
TOTAL INVESTMENTS - ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUND INVESTMENTS

BOOK VALUE

MARKET VALUE

$23,030.98 23.030.98
$23,030.98

$48,594.89 48,594.89
$48,594.89

COMMON STOCKS The George Putnam Fund in Boston
TOTAL STOCKS - ENDOWMENT FUNDS

DETAIL OF INVESTMENTS IN STOCKS

ENDOWMENT FUNDS NUMBER
OF SHARES
3,673.08 3.673.08

BOOK VALUE $23,030.98 $23,030.98

MARKET VALUE $48,594.89 $48,594.89

611

KENNESAW STATE COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1994

REVENUE/ADDITIONS State Appropriations - Lottery Funds Gifts & Grants-Georgia-DOT Intereat Incorne-NOW Accounts
TOTAL REVENUE/ADDITIONS
EXtENDITURESIDEDUCTIONS Buildings Jolley Lodge-Ground Level Bookatore Expansion Total Buildings
Improvements Other Than Buildings Campus Signs Parking Lots & Ughts
Total Improvements Other Than Buildings
Equipment Auxiliary Enterpri88s satellite Dillhes Pa888nger Bus
Total Equipment
Expenditures Not To Be Capitalized Bookstore Jolley Lodge
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURESIDEDUCTIONS
TRANSFERS AMONG FUNDS Tranllfers from Auxiliary Enterpriaes Surplul ReaerYe for Renewals & Replacements ReaerYe for Bus and Vans
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjuatments - Prior Year Lapae of SurplUS - Prior Year To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$&,800.00 9ll,ll98.50 48,11211.78
158,528.28

$0.00 0.00

Total

RENEWALS AND REPLACEMENTS

$&,800.00 9ll,998.50 48,9211.78
158,528.28

$0.00 0.00

19,929.78 19,929.78
7,140.00 100,000.00 107,140.00
2,248.40 1I,588.n 11,815.17
211,000.00 211,000.00 187,884.93

19,929.78

89,504.89

0.00

19,929.78

89,504.89

7,140.00

8,118.37

100,000.00

188,498.08

0.00

107,140.00

194,812.43

2,248.40

148,852.23

9,588.n

43,038.00

0.00

11,815.17

1111,888.23

29,000.00

0.00

29,000.00

5,184.10 5,184.10

0.00

187,884.93

481,189.85

9,388.40
11,388.40 107.30
(107.30)
29.73 0.00
$211.73

0.00
0.00 0.00 $0.00

11,388.40
9,388.40 107.30 0.00 0.00 (107.30)
29.73 0.00
$29.73

203,888.9ll 5,044.57
208,933.58 784,149.38 142,500.00
834,413.27 $834,413.27

612

KENNESAW STATE COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30. 1894

BEGINNING INVESTMENT IN PLANT
AnDITIONS Expended from Current Funds Equipment Library Collections Expended from Ga. State Financing & Investment Commission Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Gifts Adjultmentsln Inventory
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Adjultments to Inventory Counts
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$45.103,951.04

$1.301,888.08 854,520.83

$2.158,207.01 8,143,254.75 138,884.93 478,005.55 90,057.34 8,940.18
235,587.94 19,038.70

9,013,348.78
254,828.84 53.882.874.18
0.00 $53,882.874.18

613

KENNESAW STATE COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

LAAlD Ma!n Campus

YEAR ACQUIRED

INVESTMENT JULY 1,1993
$127,4n.00

TOTAL LAND

127,4n.00

BUILDINGS Administration Building Administration Annex Humanities Building Performing Arts Education BUilding Wyman Pilcher Public Serv Horace W Sturgis Library Music Building Nat Science & Math Building Physical Education Building Social Science Building J V Carmichael Student Cntr Warehouee & Shops A L BurruM Building Art Welding Studio Bookstore Jolley Foundation Lodge Allied Health

1967 1967 1979 1989 1967 1988 1981 1978 1967 1967 1987 1973 1973 1989 1980 1993 1993 1993

331,724.01 810,430.95 1,857,717.51 4,142,829.19 404,418.41 1,021,839.96 3,898,879.96 531,892.58 848,835.54 1,931,038.43 471,049.71 2,834,853.54 885,2111.91 8,005,244.18 22,421.00 796,588.89 550,000.00
435.87

TOTAL BUILDINGS

28,743,010.42

IMPROVEMENTS OTHER THAN BUILDINGS Athletics Field & Facilities Electrical Distribution System Landecaping Master Campus Plan Parking Lots Sidewalks & Curbs Signa & Markera Tennla Court. Campua Fencing Campua Lighting Energy Audit & Technical Aaslstance Water System Handicap Requirements-ADA

357,404.21 108,414.50
83,118.97 28,808.85 287,428.28 91,847.00 14,883.10 84,841.90 25,739.03 411,832.83 13,500.00 28,750.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

1,518,348.45

ADDITIONS

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

INVESTMENT JUNE 30,1994

$3,175,343.87 3,175,343.87

$0.00 0.00

$0.00 0.00

$3,302,820.87 3,302,820.87

2,080.01
599,400.17 19,929.78
2,383,808.84

331,724.01 810,430.95 1,857,717.51 4,142,829.19 404,418.41 1,021,839.96 3,898,879.98 531,892.58 848,835.54 1,931,038.43 471,049.71 2,834,853.54 885,218.91 8,007,324.19
22,421.00 1,395,988.88
589,929.78 2,384,244.71

2,985,218.78

0.00

0.00

31,728,229.20

78,428.75 288,496.08
15,258.37
13,700.00

357,404.21 188,841.25
83,118.97 28,808.85 573,924.32 91,847.00 30,119.47 84,841.90 25,739.03 411,832.83 13,500.00 28,750.00 13,700.00

393,879.18

0.00

0.00

1,910,227.83

LIBRARY COLLECTIONS General Acquisitions Donation a
TOTAL LIBRARY COLLECTIONS

8,344,388.04 218,745.00

854,520.93 11,378.80

7,198,888.97 230,123.80

8,583,113.04

885,899.73

0.00

0.00

7,429,012.n

614

KENNESAW STATE COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30.1994

YEAR ACQUIRED
E~UIPMENT
Administration Building Adminiltration Annex Education BUilding Humanitle. Building Performing Art. Building Wyman Pilcher Public Service Building Horace W Sturgi. Ubrary Muelc Building Nat Science & Mathematic. Building Phyelcal Education Building Social Science Building Jame. V Carmichael Student Center Warehou88 & Shops Temporary Biology Annex Motor Vehicles Temporary Public Affairs Annex Temporary Computer Science Annex A L Burru.. Building Phyelcal Educaation Annex Jolley Foundation Lodge Art Welding Studio Bookltore Chaltaln Center
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

INVESTMENT JULY1.11183
251.845.75 732.940.32 132,329.83 378.481.52 354,281.28 808,742.05 1,185,830.42 182,171.22 899,487.73 132,388.19 200.502.23 250.098.88 483,951.55 120,720.45 420,820.40 104.190.18
97.106.58 1.503.218.99
87.734.80 57,542.00
8,154.002.13
$45.103,951.04

ADDITIONS

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

INVESTMENT JUNE 30. 1994

19.085.28 183.302.19
13.475.55 28.130.41 38.350.45 54.985.52 205,854.05
80.842.29 4,459.37 891.00
28,039.71 13.805.58 4.478.00 80,388.00 17,030.70 32,593.84 535,948.55
9.004.50
154.509.11 90.068.34
1,593,008.20
$9.013.349.78

2.700.00 8.884.00
2,507.50 1,825.00 13,010.50 133,010.79 9,857.00 1,206.70 3,208.00 7.298.00 11.788.70 9.802.81 3,121.00 15,118.98
1,480.00 30.541.88
1,510.00
254,828.84
$254.828.84

(17,743.88) (88,088.89) 17,091.59 58,988.35 (59,227.80) (105.209.84) (101.918.29) 13,289.32
1.843.00 2.431.75 (5.382.00) 3.529.95 (2,893.00)
1,289.74 87.787.14 (272,332.21)
42,000.00 8.810.00
417.552.85
(0.00)
($0.00)

250.597.35 823.291.82 182.898.97 459.072.78 331.558.93 545,487.23 1.188,555.39 185,803.54 979,103.32 135,480.58 198,528.98 280,989.87 471.484.25 119.384.45 485.871.42 122.490.80 218.007.38 1.738.291.87
87.734.80 108,548.50
8,810.00 154.509.11 508,109.19
9.492.383.89
$53.882,874.18

615

KENNESAW STATE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1984

FUNDS HELD ON DEPOSIT Federal Funds Clearing Account Faculty & Staff Fund Continuing Education/Activity Fee NDSL Matching Teaching Learning A..eurnent salova King Foundation/Aft Department Kennesaw State College Arboretum Plant Operations-GAPPA Fund Georgia Intercollegiate Athletic Conference Athletic Key Depolit Phi Eta Sigma Natioinal Honor Society Mock Trial Competition Teacher Center/Activity Fee Kennesaw State College Opera Theatre Georgia Hilltory Day Future8C8pe Pell Recoverle8lPrior to 1880 Georgia Anoclate Degree Faculty Forum National French Teet Political SCience Award Unclaimed Property Phylical Educ-Inllt Movement Lab/Field Trips Employee of the Month Belize Trop Ecology Trip SUmmer in Mexico SUmmer in France AmeriPian Health InlUrance/COBRA Hilltory Teaching Alliance RGC Allan Studies Board Uterature Conference Car.... sarvlces Hilltory Symposium Georgia Conference on Blacks In Higher Education International Model United Nations Program Internationl Entrep-Family Buline.. Ed Program Bell South/Community Service Program Teacher Prep Planning Grant Japan/US Friendship Committee Executive Round Table American Mathematics Competition "The Kennesaw Revl_" MBA for Experienced Profellionals Family Buline.. Conference Year of the Conlltitution Inlltitutional Reeearch Plan Meeting Society of Legal Studies Nurling Advertiling Campaign Ga Coalition for Excellence In Math Education Mathematics Tournament Account Minority Staff Luncheon International Programs-General One Time SCholarship Account

FUND BALANCE JULY l,lQ93
($129,781.75) 105.78 881.88 53.49
3,009.19 851.98 175.00
2.32 10.00 530.89 224.Q9 l,eea.32 33.85 304.71 48.74 187.91 ao8.48 227.00 llOO.OO 111.21 2,098.49 225.00 700.00
710.17 71.55 192.89
318.50 2,428.19
2,559.87 2,743.54 20,821.30
200.00 8,749.21
183.20 1,503.58
237.24 l,238.ao 29,109.37 4,840.n
937.28 188.72 449.30 119.ao 1,088.80 287.10
3n.83 1,000.00

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1984

$2,eea,531.48 2,213.00
211,700.07
8,115.50 488.88 70.00
1,000.00

$2,894,129.83 1,870.97
211,700.07 34.72
8,250.41 785.00

1,400.00 381.00
3,885.00 18.00
2,400.00 500.00
4,425.72 2,430.00
300.00
4O,n5.85

(507.50) 813.03 1,073.75 352.00
35.00
138.79
4,083.30 879.73 272.93 300.00
35,179.11

7,870.00 2,888.75 2,000.00 1,890.00
150.00
1,057.83 (173.93) 113,000.00 240,958.52 3,413.81
3,320.00 182.00
73,8n.85

3,714.75 318.50 982.00
1,004.97 5,382.87 8,749.21
888.27 183.27 138,805.30 245,799.29 2,884.24
2,922.18 182.00
72,022.82

($354,37UO) 847.79 881.88 18.n
2,874.28 355.84 245.00
1,000.00 2.32
10.00 1,038.19
811.98 958.57 3,568.85 322.71
13.74 187.91 3,308.48 590.21 800.00 453.83 3,848.78 252.07 400.00 5,598.74 710.17 71.55 192.89 3,955.25
0.00 4,352.94 2,000.00 2,559.87 3,428.57 15,408.43
200.00 0.00
183.20 1,503.58
828.80 881.70 3.304.07
(0.00) 937.28 718.29 449.30 119.90 1,488.42 287.10
0.00 3n.83 2,855.03

616

KENNESAW STATE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30.1994

FUNDS HELD ON DEPOSIT (Continued) l'niverlity System Conference-A888sement Superintendent Conference Owls Booster Club Rowdy Owl Club Summer Program for Gifted Warren Thoma. Childcare Account Nurling Fees KSC Commemorative Ucenee Plates Readers Theatre Continuing Education, China Delegation 3 Anthonia Onyejekwe Continuing Education-Project Ideas Allan Maggard. Jr STRIVE Georgia Reeearch & Information Technology System Mathematic. Meociation of America UndaJ Neely Con8Oltlum Leadership Academy HOPE GED/Falll983 Graphic Communication Center Nzanyo Muhino. Foreign Language Summer Seminars Sheryl Maugham Steven Mclain Charity Craig Voting System Certification Georgia Acad Sci AM Mtg Registration Georgia Acad Sci An Mtg Exhibit SE AlIOCiatlon of Buline.. Communication Lake Acworth City Monitoring Regent. African Council Continuing Education-eenter J Francieco Fuleta Continuing Education-ehlneee Delegation 2 Joeeph Calvin Durham Cobb Mulic Teacher. AIIOCiation Dean George Begg. Retirement Dobbin. Officer.' Wive. KC Foundation/Student Athletic Fund Kathleen O'Neal Political Science Department
TOTAL FUNDS HELD ON DEPOSIT

FUND BALANCE JULY 1, 1993 7.435.20 8,850.00 660.00 146.26 1,228.50 2,450.00 380.00
100.00
350.00 2.740.27
3,610.74 0.33
200.00 (11.230.70)

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1994

220.10 1.285.00
100.00 1.660.00
4,381.82
8.000.00 2,000.00 10.573.14 1.150.00
744.97 1,340.00
384.00 11,828.80 3,238.00
876.00 3,600.00 2.169.85
600.00 2.000.00
838.00 4.000.00 8,754.00
660.00 4.710.00
910.00 4,600.00
183.83 389.83 11,841.94
n.oo
4,125.00 2,140.00
47,095.60
2.394.16

1.187.88 99.40
(75.00) 660.00
2,873.82
741.13 2,000.00 10,573.14 1,150.00
732.21 1,224.08
384.00 9,728.88 1.188.00
3,600.00 4.330.01
444.00 2,000.00
169.00 62.83
8.739.00 660.00
4,710.00 910.00
1,850.00 183.83 389.83
11,841.94
2,400.00 2,140.00
48,844.00 200.00

8,247.54 120.70
7.916.00 100.00
1,825.00 0.00
146.26 2.934.70 2.450.00
380.00 7.268.87
0.00 0.00 0.00 12.78 115.92 100.00 0.00 2,102.14 2.088.00 1.025.00 0.00 570.11 68.00 0.00
4n.00
3,947.37 15.00 0.00 0.00 0.00
2.860.00 0.00 0.00 0.00
n.oo
5.235.74 0.00 0.33
261.50 0.00
2,394.15

3.545.342.88

3.783.705.35

(229,693.39)

617

KENNESAW STATE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1994

FUNDS FOR DESIGNATED SCHOLARSHIPS Goiden Key/C Smith US Roller SkatingiA Talias Georgia Hoep Association/Gloria Jonee Kennesaw State College Bra.. Eneemble North Cobb High School/C Buchanan Calhoun RotarylWilliam G Johnson Marietta City Schools Scholarship Funds Garden Club of GeorgiaIM Lawrence WalmartlWilliam Wideman III American Legion Auxiliary/Paige Wofford American Legion Auxiliary/Kelly Watkins Best Silver ClublM Thompson Clayton Sch EPIT 0 Anderson Edmunds SchoiarshiplT 0 Anderson IBM Watson MemoriallA L Vesper Nightstalker A880ciatlon/S Hanson FUMClBiII C Meers Kenneltone HoepitallK Troupe Atlanta Elect 8131Jenn Bowden North Fulton/Lorraine Malone Cobb County Mulic TeachereIM Marshall Ray DellingerlC Barger PaUlding County fine ArtelMarshali Glory MinistrleelC Martin Mableton Moo.. LDG/L A Ba.. Chick-FiI-A Scholarship Funds Aultell South Cobb Rotary/Hyatt MTTA FUMC/Gi..lle Herrera Roeebud MccormickIE Baldwin Forsyth/Cummings Optimist ClublT Melton First UMClCraig Caldwell American Legioln AuxiliaryN McClure Rotary PauldlnglD Johneon Calhoun Rotary Club/S long Avon/Stephanie Soulls Robert C ByrdIT 0 Martinez Red River PiloteID Bodahl Elevator ConstructlonlD Ridings Girl ScoutlWendy 0 Wheeler Partners Ed Exc/S Findly Stephen Bufton/A Frazier Clarence Cent H SIS lumas T Wateon Memorial Scholarship/A Veepree Mariner Trult/SChowdbury AICPAIPetina Johneon Cobb A880ciatlon Aux ProflKipreos Church.. Hom.. Fund/Henault Marine CorpelN Simmons Omni ABWAIl W Bat.. Amy Darlene FU88811 Scholarship Fund Atlanta Legal Adminietration Association McKe8800 FoundationlBeth Crowe Phi Kappa PhilK l VanVe.. Glory MinistrieelH N Winter FUMC AultelllKaren Johns Non Commi88ioned OfficereITomblin Charm & Goodloe Yancy/Grove

FUND BALANCE JULY 1,1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1994

350.00 710.00 1,000.00 1,000.00 4,500.00
188.00 3,719.80
2,400.00 1,000.00 1,000.00
188.00 1,000.00 1,250.00
800.00 333.00

275.00 1,000.00 1,050.00
2,000.00
3,000.00 1,250.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
700.00 2,000.00 1,000.00
800.00 1,200.00 1,000.00 1,300.00
750.00
800.00 500.00 1,000.00 12,000.00 1,500.00 300.00 941.00 1,000.00 400.00 1,000.00 2,000.00 539.50 2,000.00 1,500.00 2,000.00
1,000.00 1,200.00 1,000.00 2,000.00 1,825.04 1,000.00
800.00 1,500.00 1,000.00 1,000.00
887.00 750.00 2,000.00

1,000.00 1,400.00
3,000.00 1,000.00 7,250.00 1,250.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
700.00 2,000.00 1,000.00
580.00 1,200.00 1,000.00 1,300.00
750.00 188.00 800.00 500.00 251.50 12,104.35 1,500.00 300.00 527.27 1,000.00 400.00 1,000.00 2,000.00 485.24 1,818.82 1,500.00 2,335.00 1,000.00 1,000.00 1,000.00 1,200.00 1,000.00 2,000.00 1,825.04 1,000.00
375.00 444.00
188.00
1,250.00 800.00
887.00 750.00 1,334.00

275.00 710.00 250.00
240.00
748.50 3,815.25
413.73
54.28 383.38 2,085.00
800.00 1,125.00
558.00 1,000.00 1,000.00
333.00 888.00

618

KENNESAW STATE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30. 1994

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) Charm & Goodloe YancylMarley Ray Hackney/S M Richardson Ivan A1lenlWendy Carroll Village LaneslC Conley Mi88 Cherokee County/N Clarke U S Olympic Committee/L Talia8 Regent8 Scholarship Regent8 Opportunity Scholarship Shallowford Hospital AuxiliaryN Davi8 Fair Oak8 Community Club/Higgin8 Humana Foundation/Julie M Kie8sel Dixie YarnsID Bigham Firllt UMC/E H Reese Firllt UMC/N C Steed Temple Indland FoundationlD C Baker Turner-HowardlW Higgin8 Kiwani8 International FndN P Davi8
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS
PAYROLL OPERATIONS Payroll Deduction8 Federal Income Tax Withholding8 State Income Tax Withholding8 F I C A-Employee Group Ufe Insurance-Employee Group Health In8urance-Employee (Regent8) Group Insurance/Long Term Disability U S Saving8 Bond8 State Charitable Contribution8 Tax Sheltered Annuitie8 Garnishment8 MACO Credit Union Supplemental Life Insurance FICA-Medicare Group Insurance/Life-Dependent (185. 175 & 470) Teacher8 Retirement-Employee Kennesaw State College Foundation Dental Insurance-DentiCare Kennesaw State College Foundation-Restricted Group Insurance-Employee (Partner8 & Kaiser) Optional Retirement P1an8 1 & 2 PAYROLL OPERATIONS (Continued) DEFCON Dental Insurance-Regent8 Employer Liability F I C A-Employer F I C A-Medicare-Employer Group Life Insurance-Employer Group Health In8urance-Employer (Regents) Group In8urance-Employer (Partners & Kaiser) Teacher Retirement-Employer Optional Retirement Plans 1 & 2
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1.1993 500.00
1.234.00 1,000.00
250.00 22.220.60

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30.1994

2.000.00 1.000.00
1.000.00 600.00
1.039.00 12.700.00 19.992.00
2.557.00 500.00
2.000.00 1.500.00
700.00 800.00 1.000.00 750.00 1.000.00
114.285.54

2.000.00 1.000.00
500.00 837.84 502.00 402.00 12.500.00 18.329.00 2.546.00 1.000.00 2.000.00 1.500.00 700.00 800.00 1,000.00 1,000.00 1.000.00
117,565.86

382.16 98.00
637.00 200.00 2.897.00
11.00 500.00
18.940.28

1.155.44 30.574.30 11.046.12
(35.90) 23.395.81
2.513.10 (48.03)
7,169.52 26.322.45
35.72
16,456.44 110,248.20 103.931.75
(93.18)
332.671.74 $343,661.64

3.420.666.49 1.235,933.32 1,580.n4.69
14.298.92 349.093.42
75,811.38 44.875.00
9.n2.10 605,024.89
18.446.25 787,965.15 135,085.38 414.051.85
16.595.35 1.141,544.54
1.751.14 40,851.96
7.039.51 214.644.30 457.076.90
141.252.75 51,410.00
1.581,022.69 414.067.97 119.056.13
1,433,144.39 891.882.38
2,673,539.34 304.718.16
18,181.176.13
$21,840,804.33

3,420.666.49 1,235,933.32 1,580.n4.69
14,193.02 348.199.48
80,100.62 44,875.00
9,n4.60 605.024.89
18,410.35 787,965.55 134.769.38 414,051.85
16,358.00 1.141,544.54
1,751.14 43,472.50
7,039.51 226,207.76 457,076.90
141.269.61 43,664.50
1,580.n5.62 414,051.67 117,519.86
1,438.970.42 950,963.93
2,673.305.81 304,718.16
18.251,428.95
$22.132,700.16

1,261.34 31.488.24
6,756.88
(2.50)
(0.40) 23.691.81
2.750.45 (48.03)
4.348.98
14.758.99
18.86 7,745.50
247.07 16.30
17.992.71 106,422.17
44,850.20 140.35
262,418.92
$51,785.81

619

TIDS PAGE LEn BLANK
620

North Georgia College
FINANCIAL REPORT
For the Year Ended June 30, 1994

Delmas J. Allen
President

NORTH GEORGIA COLLEGE Dahlonega, Georgia
William F. Gerspacher
Vice President for Business and Finance

621

NORTH GEORGIA BALANCE
Year Ended

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land Buildings Improvements Other Than Buildings Library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted, allocated
Reserves For Inventory For Renewals and Replacements For Subsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted, unallocated (Surplus) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$1,046,474.94
439,138.05
43,690.39 113,889.31

$1,701,364.28
1n,973.81
514,632.13 968.65

$71,846.39 111,959.20

$1,643,192.69 $751,637.26

$2,394,938.87 $205,995.21

663,298.46 1,414,935.72

243,937.38 449,932.59

$183,805.59 $0.00
0.00

55,000.00 170,573.70
2,683.27

514,632.13 1,430,374.15

183,805.59

228,256.97 $1,643,192.69

1,945,006.28 $2,394,938.87

183,805.59 $183,805.59

TOTAL
$2,819,685.61 0.00
729,074.06 0.00
558,322.52 114,857.96
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$4,221,940.15
$957,632.47 0.00 0.00 0.00
907,235.84 0.00
1,864,868.31
0.00 569,632.13
0.00 1,600,947.85
0.00 0.00 2.683.27 0.00
183,805.59 0.00 0.00 0.00
2,357,068.84
$4,221,937.15

622

COLLEGE SHEET June 30, 1994

LOAN FUNDS

ENDOWMENT FUNDS

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

AGENCY FUNDS

$88,516.07 468.75
871,167.61

$148,516.92 1,459,276.37

$56,831.97 51,001.10

$927,574.03

$0.00

$378,541.79

$960,152.43 $44,531.66

$1,607,793.29 $0.00

$107,833.07 $107,815.07

$298,401.43 27,665,337.08
2,235,632.05 2,379,472.13 4,313,829.66

$927,574.03 $33,100.00

$36,892,672.35 $0.00

$378,541.79 $0.00

44,531.66

0.00

107,815.07

33,100.00

0.00

378,541.79 378,541.79

915,620.77

915,620.77 $960,152.43

1,607,793.29
1,607,793.29 $1,607,793.29

18.00
18.00 $107,833.07

894,474.03 36,892,672.35

894,474.03 $927,574.03

36,892,672.35 $36,892,672.35

0.00 $378,541.79

623

NORTH GEORGIA
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUN D S RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources

$15,378,899.28

$0.00 5,383,061.79

1,546.15

1,066.71

$0.00
902,778.05 354,774.12
82,889.75 432,846.05
11,436.94
111,959.20

TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Loan Cancellations and Write-Offs Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities Capitalized Expenditures Non-eapitalized Expenditures Deductions to Plant Properties Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
NET INCREASE IN FUND BALANCES BEFORE TRANSFER
TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers

15,380,445.43 15,336,123.20
3,264.56
15,339,387.76 41,057.67

5,384,128.50 4,582,093.88
4,582,093.88 802,034.62 (909,713.77)

1,896,684.11 1,736,455.55
4,655.00
1,741,110.55 155,573.56

TOTAL TRANSFERS AMONG FUNDS NET INCREASE (DECREASE) IN FUND BALANCES ADJUSTMENTS/RECLASSIFICATIONS BEGINNING FUND BALANCE FUND BALANCES, JUNE 30,1994

0.00 41,057.67
453.95 186,745.35 $228,256.97

(909,713.77) (107,679.15)
2,052,685.43 $1,945,006.28

0.00 155,573.56 (123,522.69) 151,754.72 $183,805.59

TOTAL CURRENT
FUNDS
$15,378,899.28 5,383,061.79 0.00 902,778.05 354,774.12 82,889.75 432,846.05 11,436.94 0.00 0.00 0.00 2,612.86 0.00 111,959.20
22,661,258.04
17,072,578.75 4,582,093.88 4,655.00
3,264.56 0.00 0.00 0.00
0.00 0.00 0.00 0.00
21,662,592.19
998,665.85
0.00 (909,713.77)
(909,713.77)
88,952.08
(123,068.74)
2,391,185.50
$2,357,068.84

624

COLLEGE
IN FUND BALANCES June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00 7,702.39 10,969.08 21,138.66

$0.00 73,974.75

39,810.13

73,974.75

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

$0.00 11,300.00

$0.00

$0.00

43,888.18
18.00 14,136.03 69,342.21

32,568.80

32,568.80

5,450,219.36 5,450,219.36

4,581.26 18,622.37

260.40

16,910.13 40,113.76
(303.63)

260.40 73,714.35

0.00 (303.63)

0.00 73,714.35

915,924.40 $915,620.n

1,534,078.94 $1,607,793.29

711,815.83 7,417.06
719,232.89 (649,890.68)
649,908.68 649,908.68
18.00
$18.00

216,212.17 16,749.99
232,962.16 (200,393.36)

380,040.62
380,040.62 5,070,178.74

259,805.09 259,805.09
59,411.73

0.00 5,070,178.74

835,062.30 $894,474.03

31,822,493.61 $36,892,672.35

625

NORTH GEORGIA COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30,1994

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriation s Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Endowment Other Sales and Services of Educational Departments Other Sources Total Educational and General Revenues
Sales and Services of Hospital
Sales and Services of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures Instruction Research Public service Academic Support Student services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures
Hospital Expenditures
Auxiliary Enterprises Expenditures
Mandatory Transfers
TOTAL EXPENDITURES AND MANDATORY TRANSFERS
OTHER TRANSFERS AND ADDITIONS/DEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS
NET INCREASE (DECREASE) IN FUND BALANCES

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

TOTAL CURRENT
FUNDS

$4,570,347.49 10,456,029.00
959.82 301,206.68
50,356.29 15,378,899.28
15,378,899.28

$185,367.80
49,410.65 7,000.00
241,778.45 5,141,283.34 5,383,061.79

$0.00
932,022.34 317,289.83
89,514.08 387,504.05
10,125.25
1,736,455.55
1,736,455.55

$4,755,715.29 0.00
10,456,029.00 0.00
932,022.34 317,289.83
89,514.08 387,504.05
11,085.07 49,410.65 301,206.68 57,356.29 17,357,133.28
0.00
5,141,283.34
22,498,416.62

9,077,164.84 1,065.066.47 1,422,918.84 2,189,617.11 1,534,231.94
47,124.00 15,336,123.20
15,336,123.20
1,546.15 (3,264.56) (1,718.41) $41,057.67

4,582,093.88
4,582,093.88
(909,713.77) 1,066.71
(908,647.06) ($107,679.15)

415,733.42 14,800.71 11,127.52
130,537.94 1,164,255.96 1,736,455.55
1,736,455.55

9,492,898.26 0.00 0.00
1,079.867.18 1,434,046.36 2,320,155.05 1,534,231.94 1,211,379.96 17,072,578.75
0.00
4,582,093.88
0.00
21,654,672.63

155,573.56 155,573.56

155,573.56 (909,713.77)
2,612.86
(3,264.56)
(754,791.91)

$155,573.56

$88,952.08

626

NORTH GEORGIA COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30,1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES

$15,100,807.82
1,546.15 15,102,353.97 15,096,170.70
3,264.56 15,099,435.26
0.00 2,918.71

$278,091.46
278,091.46 239,952.50
239,952.50 0.00
38,138.96

ADJUSTMENTS/RECLASSIFICATIONS

453.95

BEGINNING FUND BALANCE

54,764.56

131,980.79

AUXILIARY ENTERPRISES
$0.00 5,383,061.79
1,066.71 5,384,128.50 4,582,093.88
4,582,093.88 (909,713.77) (909,713.77) (107,679.15)
2,052,685.43

FUND BALANCE, JUNE 30, 1994

$57,683.27

$170,573.70

$1,945,006.28

TOTAL
$15,378,899.28 5,383,061.79 0.00 0.00 0.00 0.00 0.00 2,612.86 0.00
20,764,573.93
15,336,123.20 4,582,093.88 0.00 3,264.56 3,264.56 0.00 0.00
19,924,746.20
0.00 (909,713.77)
(909,713.77)
(66,621.48)
453.95
2,239,430.78
$2,173,263.25

627

NORTH GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Non-Resident Tuition Late Registration Fees Application Fees Fee Waivers Other Student Fees Student Activity Fees State Appropriations State of Georgia - General State of Georgia - Special Initiative State of Georgia - Lottery Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants and Contracts Investment Income Endowment Sales and Services of Educational Departments Library Fines Transcripts Library Microforms P E Equipment Post Office Keys Education - Laminating Computer Services - Laser Printing Check Service Fees Revenues for Program Support Community Education Fees Public Service Program Fees Other Sources Administrative Cost Allowances College Work-Study Program Perkins Student Loan Program Pell Grants Program Supplemental Educ Opportunity Grants Program Group Insurance Continuation Program-COBRA Other-VA Reporting Fees Other-Insurance Reimbursement Student Activity - Other Other Revenue
Total Educational and General

UNRESTRICTED

RESTRICTED

TOTAL

$3,980,518.55 198,021.50 1,574.00 27,472.59 47,124.00 85,048.00 250,588.85
10,182,831.00 83,081.00
190,117.00
959.82
4,125.89 7,545.90 5,914.85 1,287.00
340.00 183.25 235.00 4,205.25
74,232.24 203,157.50
8,178.09 5,794.81 4,855,00 2,738.33
128.00 1,199.00
751.00 27,502.81
1,409.45
15,378,899.28

$0.00
$932,022.34 317,289.83 89,514.08 387,504.05 10,125.25
1,738,455.55

$3,980,518.55 198,021.50 1,574.00 27,472.59 47,124.00 85,048.00 250,588.85
10,182,831.00 83,081.00
190,117.00 932,022.34 317,289.83
89,514.08 387,504.05
11,085.07
4,125.89 7,545.90 5,914.85 1,287.00
340.00 183.25 235.00 4,205.25
74,232.24 203,157.50
8,178.09 5,794.81 4,855.00 2,738.33
128.00 1,199.00
751.00 27,502.81
1,409.45
17,115,354.83

628

NORTH GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES (Continued) Auxiliary Enterprises Student Housing Rents - Dormitories Other Income - Interest Faculty housing Rents - Apartments Other Income - Interest Food Services Sales - Cafeteria Other Income - Interest Stores and Shops Sales - Bookstore Sales - Uniform Sales - Print Shop Other Income - Interest Intercollegiate Athletics Athletics - Fees Athletics - Interest Athletics - Other Other Service Units Student Health Services Fees Other Income - Interest Student Transportation Fees Other Income - Interest Vending Operations - Institution Sales Other Income - Interest Parking Operation Fees Fees Other Income - Interest
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

1,342,278.13 9,521.46
118,591.69 952.59
1.583,341.70 14.139.86
1.105,000.45 234.874.96 123,926.59 4,943.94
185,367.80 987.98
63,n6.5O
293.519.60 1.350.04
14.017.50 865.14
174,059.22 16,649.64
94,897.00 0.00
5,383.061.79
$20,761,961.07

0.00 $1,736,455.55

1,342.278.13 9,521.46
118,591.69 952.59
1.583.341.70 14.139.86
1,105.000.45 234.874.96 123,926.59 4,943.94
185,367.80 987.98
63,n6.5O
293,519.60 1.350.04
14,017.50 865.14
174,059.22 16.649.64
94,897.00 0.00
5,383.061.79
$22,498,416.62

629

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

College of Arts and Sciences

Dept of Biology

Dept of Business Administration

Dept of Chemistry

Dept of Education

Dept of Fine Arts

Dept of Mathematics/Computers

Dept of Military

Dept of Nursing

Dept of Health,Physical Education,Recreation

Dept of Physics

Dept of Psychology

Dept of Social Science

0w>
0

Dept of Political and Criminal Dept of Graduate Education

Instructional Improvement Equipment

Center for SCience And Tech

Physical Therapy

Community Education

Vice President for Academic Affairs

Department of Continuing Education

Development Programs

Preparatory and Remedial Instruction

Dept of Developmental Studies

TOTAL INSTRUCTION

ACADEMIC SUPPORT Libraries
Stewart Library Academic Computing Support Computer Services - Academic Academic Administration Vice President for Academic Affairs Advisement Center

TOTAL ACADEMIC SUPPORT

NORTH GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

Equipment

$392,990.36 1,043,053.57
230,831.61 1,148,041.83 1,363,927.81
731,890.17 67,002.82
882,805.51 615,249.89 275,403.18 389,805.18 401,177.21 406,858.98
42,855.52 89,641.36 58,661.84 402,950.60
24,957.85 42,841.79 277,389.74
188,828.02
9,077,164.84

$8,800.00 126,181.81
8,800.00 54,683.81 14,309.51 69,662.54
8,979.68
26,157.00
33,525.77 12,795.00 51,838.30
415,733.42

$401,790.36 1,169,235.38
239,631.61 1,202,725.64 1,378,237.32
801,552.71 75,982.50
882,805.51 615,249.89 301,560.18 389,805.18 401,177.21 406,858.98
42,855.52 89,641.36 92,187.61 415,745.60
76,796.15 42,841.79 277,389.74
188,828.02
9,492,898.26

$356,762.30 1,034,378.83
208,466.47 1,124,605.46 1,246,437.60
683,153.81 53,882.06
858,006.99 587,800.76 229,948.52 379,884.18 389,624.50 394,894.25
38,325.89
59,859.79 359,265.34
33,303.06 38,584.45 57,161.31
183,445.39
8,317,790.96

626,928.61 329,896.49 102,967.78
5,273.59
1,065,066.47

14,800.71 14,800.71

641,729.32 329,896.49 102,967.78
5,273.59
1,079,867.18

356,940.19 162,888.81 75,843.04
4,367.03
600,039.07

$1,607.77 9,653.72 97.13
12,983.99 5,053.98 450.76 281.45 8,030.17 1,078.60 1,246.89 609.15 186.46 1,314.36 338.52 379.60 2,749.98 4,420.18
12,088.08 142.19
1,126.44
63,839.42

$26,061.09 22,382.34 16,616.81 52,732.19
105,710.05 27,991.54 21,818.99 16,768.35 26,370.53 35,028.40 7,592.85 10,366.25 10,650.37 4,191.11 32,331.56 27,300.84 36,061.98
31,405.01 4,115.15
204,907.60
5,382.63
725,785.64

$17,359.20 102,820.49
14,451.20 12,404.00 21,035.69 89,956.60
35,336.37 1,719.00 1,000.00
56,930.20 2,277.00
15,998.10
14,194.39
385,482.24

998.93 125.46 3,227.84
4,352.23

111,345.87 120,353.60 22,046.90
906.56
254,652.93

172,444.33 46,528.62
1,850.00
220,822.95

NORTH GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

STUDENT SERVICES

Student Services Administration

Office of VP Student Affairs

283,897.66

Social and Cultural Development

General Student Welfare

109,874.20

Counseling and Career Guidance

Office of Student Counseling & Placement

57,650.23

Office of Student Testing

27,942.46

Financial Aid Administration

Office of Financial Aid Administration

111,648.17

Student Activities

Student Activities Program

239,952.50

Student Admissions

Office of Admissions & Student Recruiting

387,237.20

Student Records

.ew.n..

Office of Registrar & Student Records

TOTAL STUDENT SERVICES

204,716.42 1,422,918.84

Restricted 11,127.52 11,127.52

Total
283,897.66 109,874.20
57,650.23 39,069.98 111,648.17 239,952.50 387,237.20 204,716.42 1,434,046.36

INSTITUTIONAL SUPPORT Executive Management Office of the President Fiscal Operations Office of VP for Business & Finance Office of the Controller General Adminitrative and Logistical Services Office of Personnel Services Office of Procurement Office of Public Safety Administrative Computing Support Office of Computer Services - Administrative Public Relations and Development Office of Public Relations Office of Development & Alumni Affairs General Institution Faculty & Staff Benefits Presidential Search Committee College Work-Study Program

177,835.27
147,976.11 368,381.18
83,195.67 196,469.78 257,559.13
105,697.08
101,444.43 242,875.94
399,253.13 78,037.86 30,891.53

1,500.00
33,514.88 2,851.73
92,671.33

179,335.27
147,976.11 368,381.18
83,195.67 196,469.78 257,559.13
105,697.08
101,444.43 276,390.82
399,253.13 80,889.59
123,562.86

TOTAL INSTITUTIONAL SUPPORT

2,189,617.11

130,537.94

2,320,155.05

Personal Services
264,270.79 103,094.26
48,764.99 25,614.70 89,460.17 22,770.08 266,967.12 167,434.57 988,376.68
157,728.86 141,442.03 332,452.43 77,777.16 178,419.30 241,962.59 76,486.66 68,682.28 214,722.88 399,253.13 50,642.25
1,939,569.57

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

1,096.73 82.62
1,615.64 462.16
1,165.05 848.39
24,454.90 1,031.66
30,757.15

18,530.14 6,697.32 7,269.60
10,278.12 14,103.11 202,580.71 93,538.18 36,250.19 389,247.37

2,130.57 2,319.33
559.36 903.40 344.46 183.50 2,020.86 1,255.46 7,068.10
16,785.04

19,475.84
3,061.75 33,672.90
4,515.11 14,113.02 15,413.04
15,532.94
31,506.69 54,599.84
30,247.34 123,562.86
345,701.33

Equipment
2,715.00 6,919.84 13,753.32 2,277.00 25,665.16
1,153.00 1,696.49 3,593.00 11,656.62
18,099.11

NORTH GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) OPERATION & MAINTENANCE OF PLANT Physical Plant Administration
Director of Plant Operations Building Maintenance Department of Maintenance - Buildings

72,703.89 458,398.48

Custodial Services Department of Cleaning Services

463,937.08

Utilities Power, Lights,Water

420,463.62

Landscape and Grounds Maintenance Department of Grounds Maintenance

118,728.87

Restricted

Total
72,703.89 458,398.48 463,937.08 420,463.62 118,728.87

TOTAL OPERATION & MAINTENANCE OF PLANT

1,534,231.94

0.00

1.534.231.94

SCHOLARSHIPS AND FELLOWSHIPS

m Scholarships

CAl N

Scholarships - Federal

Pell Grant Program

Supplemental Educ Opportunity Grant

Scholarships - State

Fee Waivers

Scholarships - Private

Hammock Scholarship

Wood Scholarship

Golden Feather Award

Lamar Pittard Memorial Award

Oakes-Freeman Endowment Fund

47,124.00

982,944.96 173,727.50
7.050.00 300.00 50.00 25.00 158.50

982,944.96 173,727.50
47,124.00
7,050.00 300.00 50.00 25.00 158.50

TOTAL SCHOLARSHIPS AND FELLOWSHIPS

47.124.00

1,164,255.96

1,211,379.96

TOTAL EDUCATIONAL AND GENERAL EXPENDITURES 15.336,123.20

1,736,455.55

17,072,578.75

Personal Services
69,597.15 318,622.17 432,670.68 104,258.11 925,148.11
0.00 12,770,924.39

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

333.63 48.62
382.25

2,773.11 124,314.69
31,266.40 420,463.62
14,470.76 593,288.58

0.00 116,116.09

982,944.96 173,727.50
47,124.00
7,050.00 300.00 50.00 25.00 158.50
1,211,379.96
3,520,055.81

Equipment 15,413.00 15,413.00
0.00 665,482.46

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING
Dormitories

TOTAL STUDENT HOUSING

FACUL TY & STAFF HOUSING Faculty & Staff Apartments

TOTAL FACULTY AND STAFF HOUSING

FOOD SERVICES Cafeteria - Contract

TOTAL FOOD SERVICES

0> STORES AND SHOPS

eN eN

Bookstore

TOTAL STORES AND SHOPS

ATHLETICS Intercollegiate Athletics

TOTAL ATHLETICS

OTHER SERVICE UNITS Infirmary Vending Operations Student Transportation Parking

TOTAL OTHER SERVICE UNITS

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

TOTAL CURRENT FUND EXPENDITURES

NORTH GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

1,178,636.21 1,178,636.21

0.00

1,178,636.21 1,178,636.21

739,198.01 739,198.01

832.06 832.06

438,606.14 438,606.14

47,655.03 47,655.03
1,435,186.21 1,435,186.21

0.00 0.00

47,655.03 47,655.03
0.00

37,701.42 37,701.42
70,644.62 70,644.62

0.00
27.14 27.14

9,953.61 9,953.61
1,364,694.45 1,364,694.45

1,300,797.96 1,300,797.96

0.00

1,300,797.96 1,300,797.96

238,369.46 238,389.46

233,500.41 233,500.41

233,500.41 233,500.41

29,390.86 29,390.86

198,159.91 175,138.68
3,857.17 9,162.30
386,318.06
4,582,093.88

0.00 0.00

198,159.91 175,138.68
3,857.17 9,162.30
386,318.06
3,146,907.67

124,233.01 84,956.53 4,788.44
213,9n.98 1,329,282.35

$19,918,217.08

$1,736,455.55

$21,654,672.63

$14,100,206.74

1,096.26 1,096.26

1,061,332.24 1,061,332.24

1,260.61 1,260.61

201,802.00 201,802.00

10.29
10.29 3,226.36

73,920.87 90,171.86
3,857.17 4,373.86
172,323.76
3,248,712.20

$119,342.45

$6,768,768.01

Equipment
0.00 0.00 0.00 0.00 1,046.94 1,046.94
0.00 1,046.94 $666,529.40

REVENUE Student Fees
Fees-Student Activities Otht;r Sources Interest Income Advertising - Newspaper Sales - Women's Affairs Board Sales - Theatre Fees -Intro Miscellaneous Revenue
TOTAL REVENUE
EXPENDITURES Social and Entertainment Activities Cultural Programs Social Programs Student Government Student Government Association Student Publications Student Yearbook Student Newspaper Other Programs Intro Pine Valley Residence Hall Fees
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

NORTH GEORGIA COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES YEAR ENDED JUNE 30,1994

$2,012.68 1,257.07 2,487.00 9,660.87
10,557.92 1,527.07
26,449.80 115,379.10
21,314.49 11,177.25
19,359.56 97.28
10,931.51

$250,588.85

27,502.61

$278,091.46

141,828.90 35,243.51
32,491.74

30,388.35

239,952.50 38,138.96
131,980.79 453.95
$170,573.70

634

REVENUES Student Fees
Fees - Athletics Other Revenue
Interest Income Gifts for Scholarships Ad sales Ticket sales Entry Fees Basketball Camps
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Women's Basketball Women's Tennis Women's Softball Cheerleaders - Co Ed Men's Basketball Men's Tennis Men's Soccer Rifle Team - Co Ed Cross Country Track - Co Ed Athletic Administration Camps
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

NORTH GEORGIA COLLEGE
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30,1994

$987.98 7,000.00 1,000.00 3,962.50
481.00 51,333.00

$185,367.80 64,764.48

54,717.90 6,580.96 7,521.19 1,947.15
64,893.83 9,668.44
15,108.33 5,612.28 4,776.40 18,101.18
44,572.75

$250,132.28
233,500.41 16,631.87 37,777.37 24.00
$54,433.24

635

FEDERAL FUNDS COllege Work-Study Program Salary Supplement Pell Grant Pell Refund Recoveries-Prior Year Supplemental Educational Opportunity Grant Tennessee Valley Authority-Education United States Army Postage Math Course Development United States Forestry-Fox Observatory Equipment United States Military Grant Clean Lakes Water Quality 11-Eisenhower 91-94 2061-Special Projects-Eisenhower Implementing Hall Science Implementing Hall County Math Eisenhower STAT Materials - 93 DNR-Glean Lakes Rural Technical Assistance Program Georgia Council for the Arts Improving Elementary Science Integrated Math & Science Network-Eisenhower Middle School Math Approaches to Decision Making EPAlEPD Water Camp
TOTAL FEDERAL FUNDS
STATE FUNDS ST/Hope Grant-State Award Teacher Preparation Planning Grant Ga Humanities Grant-Library Alternative Certification-Special Georgia Humanities Council-The Middle Ages Math Curriculum Guides Professional Standards Commission Tran Distant Learning-Headset Grant
TOTAL STATE FUNDS
LOCAL FUNDS Education Workshop Stewart Library Materials RESA Honors 94-95 RESA Honors 92-93 RESA Honors 1991 Hospital Support - Physcial Therapy Applied Academics Workshop-92 Math Staff Development Water Quality CY 92
TOTAL LOCAL FUNDS

NORTH GEORGIA COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30.1994

FUND BALANCE JULY 1.1993
($13.765.18) (642.00)
884.20
(6.118.02)
206.68
(4,289.02) 6.623.11 (1,772.70)
(46.65) (730.44) (11,793.71) 746.61 (10,094.94)
1.691.58 (149.52)

RECEIPTS
$88,153.42 642.00
677,733.11 (884.20)
54.768.50 7.293.17 512.81
6,220.73
5,097.93 6.126.47
730.44 11,793.71
77.50 23.144.94 12,000.00
1,575.00 6,649.52
1,145.00

(39,250.00)

902,778.05

DEDUCTIONSITRANSFERS

For Indirect

For Direct

Adm Allow

FUND BALANCE JUNE 30.1994

$92.671.33
673,183.11
54.766.50 7.670.90 1.355.12
11,657.00 7.624.56
14,494.48 6.079.82
9.161.00 293.16
13.145.82 10,771.73
466.06 6.500.00 7,335.25 3,016.00
549.39 6,368.76 4,912.35
932,022.34

$4,655.00 4,655.00

($18,283.09)
(105.00)
(6,495.75) (842.31)
206.68 (11,657.00)
(5.692.85) 6,623.11 (11,169.25)
(9,161.00) 530.95 (95.82)
1,228.27 2.800.52
(7.335.25) (1,871.00)
(549.39) (6,368.76) (4,912.35)
(73.149.29)

2,085.35 470.30
(16,968.51) (498.21)
(2,357.31) (3,987.13)
(21.255.51)

327,483.85
723.55 16,968.51
498.21 2,600.00 6,500.00
354,774.12

309,761.85 1.342.33 1,185.65
2,500.00 2.500.00 317,289.83

17,722.00 743.02 8.20
242.69 12.87
(2,500.00)
16,228.78

12,950.37 1.365.93
(587.20) 37,178.69
9,867.84 5.772.50 3,810.02
70.358.15

1,457.25
49.790.30 587.20
5,705.00 12.000.00 13,350.00
82.889.75

3,756.77 615.06
2,048.00 49,790.30
12,795.00 6,809.21 1.248.14
12,451.60
89.514.08

9,193.60 2.208.12 (2.048.00)
24,383.69 8.763.63 16,524.36 4.708.42
63.733.82

636

NORTH GEORGIA COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

PRIVATE FUNDS Stinson Biology Stinson Chemistry Calloway Chair Business Adminisration Dillard Munford Chair-Business Admin Faculty Development Travel Georgia Mountains Writing Project Art Field Day Blue Ridge Rifles Uniforms/Sabers PVT FDSlJones Fund Educational Testing Service Anderson Chair N S A Wings Testing Fieldale Chair SEOG Local Match Foundation Scholarship Whitehead Scholarship PVT FdS/USlUK Travel Grant North Georgia College Foundation Very Special Arts Festival Foundation Supplement-English PVT - Testing and Evaluation PVT/Presidential Support PVT FDSlNGCF B.A. Match PVT FDS/NGCF FA Match PVT FDSlNGCF Library Match PVT FDSlNGCF Physics Match PVT FDSlNGCF Math Match
TOTAL PRIVATE FUNDS
ENDOWMENT FUNDS Hammock Scholarship Wood Scholarship Pendergrass Scholarship Golden Feather Award Hatfield,WM A Scholarship Ingram, Charles J Fund Oakes-Freeman Award Pittard, Lamar Memorial Award Pendergrass Band
TOTAL ENDOWMENT FUNDS
TOTAL RESTRICTED FUNDS CASH BASIS
AMOUNTS EXPENDED BUT NOT REIMBURSED
TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

FUND BALANCE JULY 1,1993
(472.73) 1,893.66 (6,830.12)
56.61
2,289.80 745.86 85.26
25,443.70 745.31 212.29 (728.78)
1,060.12 3,057.01 (25,829.00) (1,616.00)
(14,245.52) 3.47
42.71
(14,086.35)
15,549.76 952.05
2,446.90 352.14
3,599.43 8,605.60
297.98 189.06 472.82
32,465.74
28,232.03
$151,754.72

RECEIPTS
9,272.73 8,800.00 29,891.84 13,891.59 7,828.00
1,110.00 (85.26)
1,810.03
20,258.91 728.78
1,677.02
117,092.00 25,000.00
1,675.00 32,956.18
(3.47) (42.71) 23,485.61 3,000.00 52,500.00 9,500.00 13,000.00 14,500.00 45,000.00
432,846.05
8,395.16 325.22
(1,635.80) 43.82
555.29 467.04 110.77
24.09 3,151.35
11,436.94
1,784,724.91
111,959.20
$1,896,684.11

DED UCTION SITRAN SFERS

For Indirect

For Direct

Adm Allow

FUND BALANCE JUNE 30, 1994

8,800.00 8,800.00 26,815.68 13,948.20
0.00 525.00 1,276.70
2,851.73
20,471.20
2,737.14
93,661.00 25,300.00
1,675.00 33,514.88
11,127.52 1,500.00
52,500.00 9,500.00
13,000.00 14,500.00 45,000.00
387,504.05

1,893.66 (3,754.16) 7,828.00 1,764.80
579.16 24,402.00
745.31
3,057.01 (2,398.00) (1,916.00) (14,804.22)
12,358.09 1,500.00
31,255.65

7,050.00 300.00 50.00
158.50 25.00
2,541.75 10,125.25 1,736,455.55
$1,736,455.55

4,655.00 $4,655.00

16,894.92 977.27 811.10 345.96
4,154.72 9,072.84
250.25 188.15 1,082.42
33,777.43
71,846.39
111,959.20
$183,805.59

637

NORTH GEORGIA COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30,1994

BEGiNNING FUND BALANCE
ADDITIONS Gifts and Grants Private Interest Income Federal Loans Private Loans Reimbursements Federal
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments - Perkins Administrative Allowance - Perkins Loan Collection Costs Perkins Nursing Private Loans Assigned US Govt.
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $915,924.40

ENDOWMENT FUNDS
$1,534,078.94

TOTAL $2,450,003.34

10,969.08 19,589.61
1,549.05 7,702.39 39,810.13
4,581.26 14,711.23
3,517.78 393.36
16,910.13 40,113.76

73,974.75 73,974.75
260.40 260.40

10,969.08
19,589.61 75,523.80
7,702.39
113,784.88
4,581.26 14,711.23
3,517.78 0.00
653.76 16,910.13
40,374.16

0.00 $915,620.77

0.00 $1,607,793.29

0.00 $2,523,414.06

638

NORTH GEORGIA COLLEGE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30,1994

LOAN FUNDS FeC:aral Perkins Loan Program Private Bedell Loan Fund Brown Loan Fund Garrell Loan Fund Hammock Loan Fund Johnson Loan Fund McNeely Loan Fund Moore Loan Fund Senior Class Loan Fund Smith Loan Fund Waller Loan Fund Will D. Young Loan Fund

FUND BALANCE JULY 1,1993
$829,184.18
3,461.02 49,869.03
227.21 10,486.14
719.72 14,993.53
1,568.64 1,372.58 3,751.56
290.79

TOTAL LOAN FUNDS

915,924.40

ENDOWMENT FUNDS Unrestricted As To Income Brown Endowment Fund Johnson Endowment Fund Moore Endowment Fund Rude Endowment Fund Restricted As To Income Golden Feather-Blaschke Endowment Fund Hammock Endowment Fund Hatfield Endowment Fund Ingram Endowment Fund Oakes-Freeman Endowment Fund Pendergrass Endowment Fund Pillard Endowment Fund Wood Endowment Fund

1,336,812.97 5,536.00 5,000.00 2,933.93
1,000.00 110,721.89
12,671.68 3,873.59 4,800.00
41,079.18 649.70
9,000.00

TOTAL ENDOWMENT FUNDS

1,534,078.94

TOTAL PUBLIC TRUST FUNDS

$2,450,003.34

ADDITIONS

DEDUCTIONS

ADJUSTMENTS & TRANSFERS

FUND BALANCE JUNE 30, 1994

$27,292.00
10,219.08 750.00 651.07 897.98

$39,720.40 88.11 2.51 11.95

39,810.13

290.79 40,113.76

$0.00 $0.00

$816,755.78
3,461.02 60,000.00
750.00 227.21 11,134.70 719.72 15,879.56 1,568.64 1,372.58 3,751.56
0.00
915,620.77

73,831.82 142.93

260.40

73,974.75 $113,784.88

260.40 $40,374.16

0.00 $0.00

1,410,384.39 5,536.00 5,000.00 3,076.86 0.00 1,000.00
110,721.89 12,671.68 3,873.59 4,800.00 41,079.18 649.70 9,000.00
1,607,793.29
$2,523,414.06

639

NORTH GEORGIA COLLEGE
SUMMARY OF PUBLIC TRUST FUND INVESTMENTS Year Ended June 30,1994

LOAN FUNDS Bonds
TOTAL INVESTMENTS- LOAN FUNDS
ENDOWMENT FUNDS Common Stocks Bonds and Notes
TOTAL INVESTMENTS- ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUND INVESTMENTS

BOOK VALUE $468.75 468.75

MARKET VALUE $2.762.95 2.762.95

122,906.06 1,336.370.31
1,459,276.37
$1,459,745.12

232,784.04 1.382,322.85
1.615,106.89
$1.617,869.84

640

BONDS l'nited States Savings Bonds Series E Number Q2205454936E Series E Number C471888532E Series E Number D90010898E
TOTAL INVESTMENTS IN BONDS

NORTH GEORGIA COLLEGE
DETAIL OF INVESTMENTS IN BONDS Year ended June 30,1994
LOAN FUNDS

BOOK VALUE

MARKET VALUE

$18.75 75.00
375.00
$468.75

$112.83 451.32
2,198.80
$2,762.95

ENDOWMENT FUNDS

COMMON STOCKS American Telephone and Telegraph Amoco - (Std. Oil Ind.) Bank of America Bell South Detroit Edison First National City Corp. General Motors - Common General Motors - CIa.. E General Motors - CIa.. H Pacific Gas and Elect. Sears Southern California Edison Dean Witter Disc.
TOTAL COMMON STOCKS
OTHER STOCKS GHEAC Loan Program
TOTAL INVESTMENT IN STOCKS - ENDOWMENT FUNDS

NUMBER OF SHARES
111 480 504 881
65 696 200
40 10 400 300 624 117
4,428

BOOK VALUE
$2,332.93 3,285.00 5,775.00
30,342.28 2,002.00 4,959.00 7,533.00 324.00 243.00 7,245.19 5,875.00 6,376.00 2,112.00
$78,404.40

MARKET VALUE
$6,035.63 27,300.00 23,058.00 54,401.75
1,608.75 27,753.00 10,050.00
1,395.00 358.75
9,500.00 14,400.00
8,034.00 4,387.50
$188,282.38

$44,501.66 $122,906.06

$44,501.66 $232,784.04

BONDS AND NOTES State Bonds Georgia General Obligation Bonds10373382FW5 Georgia General Obligation Bonds10373382BN9 Georgia General Obligation Bonds OY373382HW3 Georgia General Obligation Bonds OY373382GM6 Georgia General Obligation Bonds 373382HM5 Georgia General Obligation Bonds 373381 PT3 Georgia General Obligation Bonds 373382HQ6 Georgia General Obligation Bonds 373382MN7 Georgia General Obligation Bonds 373382QV5 Georgia General Obligation Bonds 373382UY4 Georgia General Obligation Bonds 373382MHO Georgia General Obligation Bonds 373382VC1
TOTAL BONDS AND NOTES
TOTAL INVESTMENT IN ENDOWMENT FUNDS

RATE OF DATE OF INTEREST MATURITY

BOOK VALUE

MARKET VALUE

6.75% 5.00% 5.50 oAl 5.40% 6.60% 6.60% 6.90% 6.00% 5.50% 4.00% 6.10% 4.80% 4.20%

7/01/02 8/01196 7/01107 4/01198 7/01/98 9/01195 7/01101 2/01108 8/01/05 7/01198 2/01/03 7/01102 7/01/97

$502,140.00 23,523.25 32,146.80 36,368.40 90,000.00 111,570.80 25,000.00 104,915.86 141,282.40 61,301.40 45,462.80 112,658.60 50,000.00
1,336,370.31
$1,459,276.37

$529,795.00 25,152.50 41,120.40 40,476.80 94,966.20 113,076.70 26,663.00 115,587.65 138,950.00 57,691.20 41,498.00 108,210.40 49,135.00
1,382,322.85
$1,615,106.89

641

NORTH GEORGIA COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

REVENUE/ADDITIONS State Appropriations-Lottery Funds Sales Salvage Sales-Property Sale Interest Income Other- Insurance Recoveries
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Land New Campus Total Land
Buildings Residence Halls Quadroplex Lewis Hall HVAC Admissions Center Library Bookshelf Replacement Programmer for Lewis Annex Furnace Sirmons Hall Doors Chiller Replacement-Sirmons Hall Dining Hall Remodeling Lewis Bath Renovations Sirmons Hall boiler Replacement Residence Hall Bathrooms Lewis Hall Main Entry Faculty Housing Roof Faculty Housing Renovations Total Buildings
Improvements Other Than Buildings Parking Lots Paving Total Improvements Other Than Buildings
Equipment Print Services Print Shop Installment Purchase Student Housing Equipment Dining Hall Equipment Ice Machine Lottery-Ed. Dept. Satellite Dish Lottery-Institutional Satellite Dish ArtWork Dormitory & Dining Hall Equip Van Purchases Infirmary Air Conditioner
Total Equipment

Unrestricted

UNEXPENDED Restricted

$11.300.00 859.08
2.767.00 43.888.18 10.509.95
69,324.21

$0.00 0.00

Total

RENEWALS AND REPLACEMENTS

$11.300.00 859.08
2.767.00 43.888.18 10,509.95
69,324.21

$0.00 32.568.80 32,568.80

1.150.00 1,150.00
3.300.00 13,452.15 552,046.81
4,853.04 9.859.95 1,795.00 1,769.50 53.943.30
641.019.75
27.470.50 27,470.50
2.286.00 3.352.68 1.536.00 22.099.30 1.595.00 5.856.60 4,800.00
650.00
42,175.58

0.00
0.00 0.00 0.00

1,150.00 1,150.00
3.300.00 13,452.15 552,046.81 4,853.04 9.859.95
1,795.00 1,769.50 53,943.30
0.00 0.00 0.00 0.00 0.00 0.00 0.00 641,019.75
27.470.50 27,470.50
2,286.00 3,352.68 1.536.00 22.099.30 1.595.00 5.856.60 4,800.00
650.00 0.00 0.00 0.00
42.175.58

0.00
1,835.00
~,555.3O
37,878.00 46,798.00
5,401.00 50.00
26,025.67 154,542.97
24,348.42 36,820.78
500.00 61,669.20

642

NORTH GEORGIA COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

EXPENDITUREs/DEDUCTIONS (Continued) Expenditures Not To Be Capitalized
Auxiliary Office Equipment Student Housing Equipment Bookstore Equipment Infirmary VCR Equipment Lottery Education Dept. AN equip Faculty Housing Appliances Dormitory & Dining Hall Equip Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURESIDEDUCTIONS
TRANSFER$ AMONG FUNDS Transfers from Auxiliary Enterprises Reserve for Renewals and Replacements Reserve For Bus and Van Auxiliary Surplus
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

1,442.87 1,875.88 1,877.97 1,777.38
843.40

7,417.08

0.00

719,232.89

0.00

Total

RENEWALS AND REPLACEMENTS

1,442.87 1,875.88 1,877.97 1,777.38
843.40 0.00 0.00
7,417.08
719,232.89

1,280.95 15,489.04 18,749.99
232,982.18

649,908.88 849.908.88
0.00 18.00
0.00
18.00 0.00 $18.00

0.00 0.00
0.00
0.00 0.00 $0.00

0.00 0.00 849,908.88
849,908.88
0.00 18.00
0.00
18.00 0.00
$18.00

248,779.82 11,025.47
259,805.09 835,082.30
894,474.03 $894,474.03

643

NORTH GEORGIA COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30,1994

BEGINNING INVESTMENT IN PLANT
ADDITIONS E::xpended from Current Funds Equipment Library Collections Expended from Ga. State Financing & Investment Commission Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Gifts
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$539,183.19 127,346.21

$31,822,493.61

$666,529.40 3,847,322.46
711,815.83 216,212.17
8,339.50
380,040.62

5,450,219.36
380,040.62 36,892,672.35
0.00 $36,892,672.35

644

NORTH GEORGIA COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

LAND Old Campus New Campus Old Farm New Farm Thompson Drive

YEAR ACQUIRED

INVESTMENT JULY 1, 1993

$48,932.15 220,188.96
7,000.00 9,810.94 11,319.38

TOTAL LAND

297,251.43

BUILDINGS

Academic Education Building

1895

Price Memorial

1879

Rogers Hall

1948

Young Hall

1938

Fine Arts

1937

Barnes Hall

1935

Sanford Hall

1936

Infirmary

1940

Military Garage

1950

Lewis Hall

1952

Gaillard Hall

1954

President's Home

1954

Sirmons and Lewis Annex

1988

Memorial Hall

1956

Observatory

1980

Dunlap Hall

1965

Student Center

1969

Pine Valley Pavilion

1980

Plant Operations Building

1971

Stewart Library

1971

Donovan Hall

1973

New Dining Hall

1980

Track Storage Building

1983

Psychology Building

1977

Faculty Housing

1928-1965

Alumni House-504 S Chestatee Street

Sacurity Building

Continuing Education Building

Biology Greenhouse

Gazebo

Planetarium

770,253.59 395,300.15 1,838,934.82 541,813.98 2,659,045.53 349,623.52 357,268.30 139,162.32
16,165.30 937,424.96 1,639,035.71
51,185.40 1,902,495.71 1,418,964.02
12,983.98 1,029,098.44 1,868,897.48
44,158.90 592,589.19 945,622.66 2,216,439.44 1,912,212.63
14,686.65 75,000.00 761,066.19 89,805.08
9,823.55 520,006.18 193,092.58
10,838.65 121,456.09

TOTAL BUILDINGS

23,014,250.80

ADDITIONS

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

INVESTMENT JUNE 30,1994

$0.00 1,150.00

$0.00

$0.00

$48,932.15 221,338.96
7,000.00 9,810.94 11,319.38

1,150.00

$0.00

$0.00

298,401.43

18,850.00
880.00
841,461.11 880.00
96,045.80 158,756.45 3,207,850.84
479,128.22 880.00
1,835.00
39,527.82 7,853.04
4,851,088.28

0.00 0.00

0.00 0.00

770,253.59 395,300.15 1,838,934.82 558,483.98 2,859,045.53 349,823.52 357,928.30 139,182.32
18,165.30 1,578,888.07 1,639,895.71
51,185.40 1,998,541.51 1,577,720.47
12,983.98 4,238,749.28 1,888,897.48
44,158.90 592:589.19 1,424,748.88 2,217,099.44 1,914,047.83
14,888.65 75,000.00 800,594.01 77,858.12
9,823.55 520,008.18 193,092.58
10,838.65 121,456.09
0.00 27,885,337.08

645

NORTH GEORGIA COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

YEAR ACQUIRED

INVESTMENT JULY 1,1993

IMPROVEMENTS OTHER THAN BUILDINGS Streets and Sidewalks Lighting System Sewage System Landscaping & Earthmoving Water Distribution System Parking Lots Tennis Courts Water Treatment Plant Electrical Distribution System Drainage Storm Sewer Track & Track Drainage Furnace Repair & Conversion Entrance Wall Switchboard Relocation Dormitory Parking Lots Alumni House Patio
TOTAL IMPROVEMENTS OTHER THAN BUILDINGS
LIBRARY COLLECTIONS General Acquisitions Donations
TOTAL LIBRARY COLLECTIONS
EQUIPMENT Warehouse - Surplus Office of the President Office of VP for Business & Finance Office of Registrar Office of Computer Services Office of College Relation8 Office of VP for Student Affairs Office of Student Guidance Office of Continuing Education Library Office of VP for Academic Affairs Department of Biology Department of BU8ine8s Administration Department of Chemi8try Department of Education Department of Fine Art8 Department of L LSD Department of Math & Computer Science Department of Military Department of H PER Department of Physic8 Department of Phy8ical Therapy

151,713.86 72,733.93 56,372.78 120,227.65 23,525.00 114,521.76 104,974.33
1,573.06 859,153.96 102,679.00 348,835.53 153,311.00
11,006.39 20,191.44 57,626.00
9,715.86
2,208,161.55
2,232,782.91 25,361.26
2,258,144.17
223,806.08 2,990.76
42,270.99 10,867.76 667,944.72 14,540.80 23,263.50
1,960.00 10,178.66 139,691.48 23,269.91 153,109.04 43,435.22 122,084.59 34,330.31 211,917.67 64,664.97 54,974.02
7,953.50 161,539.59 468,024.55
46,996.98

ADDITIONS

DEDUCTIONS

ADJUSTMENTS! TRANSFERS

INVESTMENT JUNE 30,1994

27,470.50

27,470.50
127,346.21 5,339.50
132,685.71
2,849.49
58,185.24
2,715.00 14,194.39 47,483.90
17,359.20 102,820.49
14,451.20 17,204.00 24,771.71
5,856.60 89,956.60
1,046.94 35,336.37 15,998.10

0.00 11,357.75 11,357.75 262,165.07
66,646.89
10,949.00 1,325.00
1,436.40 2,719.00 1,005.02

179,184.36 72,733.93 56,372.78
120,227.65 23,525.00
114,521.76 104,974.33
1,573.06 859,153.96 102,679.00 348,835.53 153,311.00
11,006:39 20,191.44 57,626.00
9,715.86

0.00

2,235,632.05'

2,348,771.37 30,700.76

0.00

2,379,472.13

51,082.74 6,489.24
17,536.52 6,346.49
(63,819.78) (1,676.95) 3,510.30
18.10 15,235.59 (1,540.24) (5,836.00)
3,783.08 (373.96)
(2,273.94) 8,627.95 7,007.50 (58,930.00) 64,807.94 3,570.68 (3,114.66) (4,745.10)

12,723.75 9,480.00
62,657.00 17,214.25 595,663.29 12,863.85 26,773.80
4,675.00 24,391.15 191,461.97 20,404.67 164,632.24 150,038.79 136,161.83 49,260.37 245,317.33 76,092.67 83,281.62 72,761.44 165,152.19 500,246.26 58,249.98

646

NORTH GEORGIA COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30.1994

YEAR ACQUIRED
EQUIPMENT (Continued) Department of Psychology Department of Science and Technology Department of Social Science Office of Financial Aid Office of Plant Operations Office of Campus Police Office of Placement Office of Alumni Services Office of Procurement Office of Developmental Studies Department of Nursing Dining Hall Sirmons Hall Faculty Housing Infirmary Canteen Student Center Donovan Hall Rifle Team Student Recruiting Student Government Association Collegiate Voice Quick Copy Vending Uniform Store Bookstore Advisement Center Auxiliary Services Instructional Improvement Equipment

INVESTMENT JULY 1.1993
34,431.85
52,631.51 8,135.42
348.696.33 19,751.58 1.527.00 40.612.88
313,421.67 7.342.89
42.181.13 233.164.89
5.037.71 3.213.40 7.793.44 22.269.45 87.432.33
0.00 7.589.10 16.909.78 4.364.48 11,090.64 110,427.39 120,584.92 9,747.26 5,040.00
1,473.71 0.00

TOTAL EQUIPMENT

4,044,685.66

TOTAL INVESTMENT IN PLANT

$31.822,493.61

ADDITIONS

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

INVESTMENT JUNE 30,1994

1,719.00 2,277.00 1,000.00 8.919.84 52.233.78 3.000.00
3.593.00
42,099.30
5,809.00 1,536.00 2,277.00 8,453.30 2.288.00

3,567.30 7,600.00 1.140.83
1.335.00 1.615.00 5,037.71 2,140.85

1,850.00 54,544.42 637,826.87

368,682.87

3,873.00 4.749.26 6,993.00 1,363.00 (46,946.53)
95.00 2,016.00 (3,611.74) (2,861.80) 3.246.00 2.384.00
1.527.00 (743.45)
(7,459.46) (1,536.00) 1,046.94 3,373.75
(939.18)
(206.29) 2.164.35 4,965.00 35.347.07 (54.544.42)
0.00

40,023.65 7,026.26
57.057.21 18.418.28 346.383.58 21.705.95
3.543.00 37.001.14 312,817.87 10.588.89 42,950.13 275,264.19
0.00 1,072.55 9,320.44 21.528.00 85,781.87
0.00 8,636.04 22.560.53 9,878.60 11,090.64 112,713.39 120.584.92 9.540.97 7,204.35 6,815.00 36,820.78
0.00 0.00 4,313.829.86

$5,450.219.36

$380,040.62

$0.00

$36,892.872.35

647

NORTH GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS HELD ON DEPOSIT ACS Satellite Course Continuing Education Activity Fund Georgia Association of Colleges Art Field Day Activity Fee Cholesterol Testing Book Buy-Back for Bookstore Ga. Assn. Student Fin. Aid Admin GEAC/Probe Flora ID Fund H L Dennis Equipment Fund Georgia Sales Tax NGC Athletic Association Lost Government Property National Council On Arab Relations Nursing Conference Recife Program PE Lock Deposits PE Towel Service Red Cross Certification ROTC Clearing Account Clearing Account Testing Nursing Lab Fees Summer Camp Meals Science Olympiad Locker Deposits
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Miscellaneous Scholarships Regents Scholarships Regents Opportunity Scholarship SSIG - State Student Incentive Grant
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS
PAYROLL OPERATIONS Payroll Deductions Tax Sheltered Annuities State Charitable Contributions US Savings Bonds Disability Insurance Federal Withholding Tax FICA NGC Foundation Group Ins/Health Tax Sheltered Annuities if 3 Miscelleaneous Rent on Faculty Housing Dental - Sheltered State Withholding Tax FICA/Medicare Dental Supplemental Life

FUND BALANCE JULY 1,1993
$0.00 1,874.86
5O.n 96.00 2,823.26
881.36
500.00 5.18
339.36 190.00
955.00 475.00 1,170.30 2,200.00
17,133.11 418.43
270.97 365.00
29,748.60
3,807.32 50.00
549.00
4,406.32

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

$380.00 712.71 150.00 3.47 797.75
190,000.00 13.78
2,500.00 200.00
75,153.76 266.03
1,180.67
1,542.51 3n.50 935.00 220.00
1,228.00
3,805.78 (8,907.11)
120,490.72 871.n 110.00
392,032.34

$89.25 848.29 163.93
23.85 857.17 190,000.00
13.78 2,313.24
n,303.40 266.03 24.34
103.62 255.67 520.00 256.00 2,085.00 2,200.00 3,705.78 8,226.00 418.43 120,490.72 308.71
25.00
410,498.21

$290.75 1,739.28
36.84 75.62 2,763.84
1,068.12 200.00 500.00
(2,144.46)
1,495.69 190.00
1,438.89 121.83
1,370.00 439.00 313.30
100.00
834.03 450.00
11,282.73

149,897.83 3,000.00 4,583.00
37,317.00
194,797.83

147,255.15 3,000.00 5,000.00
37,866.00
193,121.15

6,450.00 50.00
(417.00)
6,083.00

200.00 1,853.56 1,729.95
242.88

241,134.96 1,512.50 6,675.00
21,053.26 1,128,358.62
588,760.68 4,888.50
46,271.00 15,610.00
4,504.06 101,316.68
5,138.00 404,697.52 144,763.04
30,n3.17 30,733.82

241,134.96 1,512.50 6,800.00
22,896.92 1,128,358.62
588,760.68 4,888.50
48,000.95 15,610.00
4,436.56 101,316.68
5,138.00 404,697.52 144,763.04
24,011.49 30,816.96

75.00 9.90
67.50
6,761.68 159.74

648

NORTH GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

PAYROLL OPERATIONS (Continued) IR~ Tax Levy Medicare Health Insurance Family Life Teachers Retirement Sheltered Hallco Credit Union Health Insurance - Sheltered Supplemental Life 3 Sheltered ORP1-TIAA ORP2-VALIC Georgia Defined cont Retirement Employer Liability FICA FICAlMedicare Group Health Insurance Group Life Insurance Teachers Retirement ORP1-TIAA ORP2-VALIC Medicare Health Insurance
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS- PRIVATE TRUST

FUND BALANCE JULY 1. 1993
634.50 2,291.70 17,829.75 6,281.30
66,149.02 2,679.00 103.77
99,995.43 $134.150.35

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30.1994

959.49 20,520.00 10,372.67 535,989.86 139,828.56 249,065.55 74,169.86 44,433.04 11,014.45 17,571.14
588,760.68 144,763.04 1,238,821.60
59,940.83 1,106,491.21
29,621.90 7,232.69
88,236.00
7.143,983.38
$7,730,813.55

959.49 20.520.00 11,007.17 451,987.40 142,120.26 251,437.56 74.615.84 44,433.04 11,014.45 17,571.14
588.760.68 144,763.04 1.237,710.08
58,503.51 929,165.13
29,621.90 7,232.68
88.236.00
6.882,802.75
$7,486,422.11

84,002.46 15,457.74
5,835.32
67,260.54 4.116.32
177,429.85 0.Q1
361,176.06 $378.541.79

649

TIDS PAGE LEFT BLANK
650

Savannah State College
FINANCIAL REPORT
For the Year Ended June 30, 1994

John T. Wolfe
President

SAVANNAH STATE COLLEGE Savannah, Georgia
Thelma L. Harris
Acting Vice President for Business and Finance
651

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land Buildings Improvements Other Than BUildings Library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted, allocated
Reserves For Inventory For Renewals and Replacements For Subsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted. unallocated (Surplus) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

SAVANNAH STATE BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$758.588.08
62,694.95
85.988.71 12.158.75

$375.533.64
79,266.71
439.220.09 110.00

($189,486.87) 447.621.70

$919.430.49 $417.752.53
379,213.00 796.965.53

$894.130.44
$2,820.05 52,905.00 122.609.78
178.334.83

$258,134.83 $0.00
0.00

TOTAL
$944.634.85 0.00
589.583.36 0.00
525.208.80 12.268.75
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$2.071,695.76
$420.572.58 0.00
52,905.00 0.00
501.822.78 0.00
975,300.36

85,117.50 24,917.54 11.016.70
1,413.22
122,464.96 $919,430.49

439,220.09 245.894.89
30,680.63
715,795.61 $894.130.44

258.134.83
258.134.83 $258.134.83

0.00 524,337.59
0.00 270.812.43
41.697.33 0.00
1,413.22 0.00
258,134.83 0.00 0.00 0.00
1.096,395.40
$2,071.695.76

652

COLLEGE SHEET June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$23,451.06 796,987.37

$550,188.76

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

AGENCY FUNDS

$1,564.68 197,152.92

$649,771.23

$0.00

$234,071.21

$820,438.43 $0.00

$550,188.76 $0.00

$198,717.60 $198,717.60

325,975.16 28,626,307.44
5,145,776.37 3,567,489.70 5,256,781.37

$649,771.23 $0.00

$42,922,330.04 $0.00

$234,071.21 $0.00

0.00

0.00

198,717.60

0.00

0.00

234,071.21 234,071.21

74,238.47
746,199.96 820,438.43 $820,438.43

550,188.76
550,188.76 $550,188.76

0.00 $198,717.60

649,771.23 42,922,330.04

649,771.23 $649,771.23

42,922,330.04 $42,922,330.04

0.00 $234,071.21

653

SAVANNAH STATE
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUN D S RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources

$18,092,665.40 8,891.72

TOTAL REVENUES AND OTHER ADDITIONS

18,101,557.12

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Loan Cancellations and Write-Offs Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities Capitalized Expenditures Non-Capitalized Expenditures Deductions to Plant Properties Other Deductions

18,089,866.99 34,148.40 6,320.30

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

18,130,335.69

NET INCREASE IN FUND BALANCES BEFORE TRANSFER

(28,778.57)

TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers

TOTAL TRANSFERS AMONG FUNDS

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

(28,778.57)

ADJUSTMENTS/RECLASSIFICATIONS

93,365.71

BEGINNING FUND BALANCE

57,877.82

FUND BALANCES, JUNE 30.1994

$122,464.96

$0.00 4,699,851.92
9,720.95 4,709,572.87 4,562,552.71
25.50
4,562,578.21 146,994.66 (207,478.36) (207,478.36) (60,483.70) (159,687.14) 935,966.45
$715,795.61

$0.00 5,997,340.54
95,283.50 258,362.30
18,306.90
447,621.70 6,816,914.94 6,333,808.99
158,067.25
6,491,876.24 325,038.70 (8,743.85) (8,743.85) 316,294.85 (472,020.08) 413,860.06
$258,134.83

TOTAL CURRENT
FUNDS
$18,092,665.40 4,699,851.92 0.00 5,997,340.54 95,283.50 0.00 258,362.30 18,306.90 0.00 0.00 0.00 18,612.67 0.00 447,621.70
29,628,044.93
24,423,675.98 4,562,552.71 158,067.25 0.00 34.148.40 0.00 0.00 6,345.80 0.00 0.00 0.00 0.00 0.00
29,184,790.14
443,254.79
(8,743.85) (207,478.36)
(216,222.21)
227,032.58
(538,341.51)
1,407,704.33
$1,096,395.40

654

COLLEGE
IN FUND BALANCES June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00
1,943.00
1,000.00 622.33
9,259.61

$0.00

5,039.67 17,864.61

0.00

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

$0.00
6,500.00 232,984.94

$0.00

$0.00

31,166.90

270,651.84

3,123.06 3,123.06

1,458,715.41 1,458,715.41

3,346.02 3,952.97

848.52 8,147.51 9,717.10
0.00 9,717.10
810,721.33 $820,438.43

0.00 0.00
8,743.85
8,743.85 8,743.85
531.19 540,913.72 $550,188.76

(2,976.87)

264,151.84 6,500.00
267,674.97 2,976.87
0.00 2,976.87
(0.09) (2,976.78)
($0.00)

291,765.64
291,765.64 (288,642.58)

395,426.41
395,426.41 1,063,289.00

207,478.36 207,478.36 (81,164.22)
39,281.26 691,654.19 $649,771.23.

0.00 1,063,289.00
(72,612.59) 41,931,653.63 $42,922,330.04

655

SAVANNAH STATE COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES. EXPENDITURES. AND OTHER CHANGES Year Ended June 30.1994

REVENUE Educational and General Revenues
Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts. Grants. and Contracts Investment Income
Endowment Other Sales and Services of Educational Departments Other Sources Total Educational and General Revenues
Sales and Services of Hospital
Sales and Services of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures
Instruction Research Public Service Academic Support Student Services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures
Hospital Expenditures
Auxiliary Enterprises Expenditures
Mandatory Transfers
TOTAL EXPENDITURES AND MANDATORY TRANSFERS
OTHER TRANSFERS AND ADDITIONs/DEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS
NET INCREASE (DECREASE) IN FUND BALANCES

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

TOTAL CURRENT
FUNDS

$5.359.968.61 12,427.209.00
62.108.53
25.054.21 218.325.05 18.092.665.40
18.092.665.40

$626.894.89
25.666.64 148,241.64 800.803.17 3.899.048.75 4,699.851.92

$0.00
5.869.952.02 111.914.67 346.942.30 5.000.00
6.333,808.99
6.333.808.99

$5.986.863.50 0.00
12,427.209.00 0.00
5,932.060.55 111.914.67 0.00 346,942.30
5.000.00 25.666.64 25.054.21 366.566.69 25.227.2n.56
0.00
3.899.048.75
29.126.326.31

8.781.641.32 70.379.67
1.649.615.20 1.526.308.65 3.197.687.88 2.797.001.27
67.233.00 18.089.866.99
18.089.866.99
2.571.42 (34.148.40) (31.576.98)
($28.n8.57)

0.00 4.562,552.71 4,562.552.71
(207,478.36) 9.695.45
(197.782.91) ($60,483.70)

228.048.32 173.987.05 1.118.224.14 288.763.54 131.788.45 715.n8.84 3.6n.218.65 6.333.808.99
8.743.85 6.342.552.84

9.009.689.64 173.987.05
1.188.603.81 1.938.378.74 1.658.097.10 3,913,466.72 2,797.001.27 3.744,451.65 24,423.675.98
0.00
4,562.552.71
8.743.85
28.994.972.54

325.038.70 325.038.70

325.038.70 (207.478.36)
12.266.87
(34.148.40)
95,678.81

$316.294.85

$227,032.58

656

SAVANNAH STATE COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30,1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJUSTMENTs/RECLASSIFICATIONS
BEGINNING FUND BALANCE

$17,822,675.96
6,467.06 17,829,143.02 17,822,310.72
34,148.40 6,320.30
17,862,n9.42
0.00 (33,636.40) 93,365.71 37,818.11

$269,989.44
2,424.66 272,414.10 267,556.27
267,556.27
0.00 4,857.83 20,059.71

AUXILIARY ENTERPRISES
4,699,851.92
9,720.95 4,709,572.87
4,562,552.71
25.50 4,562,578.21
(207,478.36) (207,478.36)
(60,483.70) (159,687.14) 935.966.45

FUND BALANCE, JUNE 30,1994

$97,547.42

$24,917.54

$715,795.61

TOTAL
$18,092,665.40 4,699,851.92 0.00 0.00 0.00 0.00 0.00 18,612.67 0.00
22,811,129.99
18,089,866.99 4,562,552.71 0.00 0.00 34,148.40 6,345.80 0.00
22,692,913.90
0.00 (207,478.36)
(207,478.36)
(89,262.27)
(66,321.43)
993,844.27
$838,260.57

657

SAVANNAH STATE COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Non-Resident Tuition Late Registration Fees Student Activity Fees Fee Waivers Other Student Fees State Appropriations State of Georgia - General State of Georgia - Special Initiative State of Georgia - Lottery Funds State of Georgia - Research Consortium Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants and Contracts Investment Income Endowment Sales and Services of Educational Departments Library Fines Transcripts 10 Cards Replacement Xerox Fees Others Quasi-Revenue from Distribution of Costs Cost Transfers - Copy & Media Centers Eliminate Quasi-Revenue Other Sources Rents-Post Office Stadium Physical Plant Boat Fees-NSF Check Charges Key Replacements Graduation Parking & Traffic Testing Administrative Cost Allowance Minority Science Program MARC Federal College Workstudy Program Federal SEOG Program Perkins Talent Search Upward Bound Student Support Services Federal Pell Program COBRA Pell Processing Fees Commissions-Garnishments Interest Income Sale of Surplus Property Post Office Contract Student Activities-Other Copying of Documents Lapsed Flex Spending

UNRESTRICTED

RESTRICTED

TOTAL

$4,319,360.82 721,132.96 14,370.00 218,165.83 67,233.00 19,706.00
12,277,209.00 150,000.00
62,108.53

658

1,464.58 9,093.62 3,499.60 10,302.40
694.01
106,592.73 (106,592.73)
6,349.15 5,600.00
355.00 600.00 3,199.89 2,335.00 1,986.68 4,186.00 3,750.00
3,065.31 7,998.98 21,320.27 6,879.06 2,683.19 19,407.46 29,218.93 8,068.71
0.00 68.00 11,883.95 2,539.48 25.86 7,526.61 1,500.00 51,823.61 103.38 1,064.68

$0.00
5,869,952.02 111,914.67 346,942.30 5,000.00

$4,319,360.82 721,132.96 14,370.00 218,165.83 67,233.00 19,706.00
12,277,209.00 150,000.00 0.00 0.00
5,932,060.55 111,914.67 0.00 346,942.30
5,000.00
1,464.58 9,093.62 3,499.60 10,302.40
694.01
106,592.73 (106,592.73)
6,349.15 5,600.00
355.00 600.00 3,199.89 2,335.00 1,986.68 4,186.00 3,750.00
3,065.31 7,998.98 21,320.27 6,879.06 2,683.19 19,407.46 29,218.93 8,068.71
0.00 68.00 11,883.95 2,539.48 25.86 7,526.61 1,500.00 51,823.61 103.38 1,064.68

SAVANNAH STATE COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES (Continued) Educational and General (Continued) Other Sources (Continued) Reimbursement for Press Institute Expenses Reimbursement for Pei Ling Expenses Reimbursement for Arab League Expenses Donation for Biology Dept VA Report Fee Exam Fee Undistributed Surplus in Payroll Withholding Reimbursement of CWSP Wages Reimbursement of SIAC Wages Refund of Credit Memos Jt Staffing-Fringe Benefits
Total Educational and General
Auxiliary Enterprises Student Housing Rents - Dormitories Rents - Apartments Other Income - Interest Faculty & Staff Housing Rents Food Services Sales - Cafeteria Commissions-Snack Bar Stores and Shops Sales - Bookstore Intercollegiate Athletics Athletics - Fees Athletics - Other Other Service Units Student Health Services Fees Vending Operations - Institution Sales Vending Operations - Contracted Commissions Concessions Sales Student Transportation Rents Nursery School Fees
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

4,304.28 100.00 175.00
1,750.00 1,139.00
30.00 5,637.24
224.50 270.00 225.00 930.83
18,092,665.40

6,333,808.99

4,304.28 100.00 175.00
1,750.00 1,139.00
30.00 5,637.24
224.50 270.00 225.00 930.83
24,426,474.39

1,065,621.19 87,374.74 25,666.64 45,824.80
1,439,945.94 7,919.55
747,798.02 626,894.89 148,241.64
322,218.95 24,822.93 66,911.32 32,896.96 21,616.60 36,097.75
4,699,851.92
$22,792,517.32

$6,333,808.99

1,065,621.19 87,374.74 25,666.64 45,824.80
1,439,945.94 7,919.55
747,798.02 626,894.89 148,241.64
322,218.95 24,822.93 66,911.32 32,896.96 21,616.60 36,097.75
4,699,851.92
$29,126,326.31

659

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

School of Business

Dept of Business Administration

School of Humanities & Social SCiences

Dept of Humanities

Dept of Fine Arts

Dept of Social & Behavioral Sciences

Dept of Social Work

Dept of Recreation & Athletics

Dept of Public Administration

Dept of Masters in Social Work

Dept of Public Administration-SFI

Dept of Masters/Social Work-SFI

School of Sciences & Technology

0)

Dept of Chemistry

0)

0

Dept of Biology & Life SCiences

Dept of Math/PhysicS/Computer SCi

Dept of Engineering Tech

Dept of Naval Science

Dept of Army ROTC

Preparatory and Remedial Instruction

Dept of Developmental Studies

TOTAL INSTRUCTION

RESEARCH Individual or Project Research School of Business Business Faculty Research Community Relations & Support SChool of SCiences & Technology Energy Research Program Minority Access Research Biology Research Program Marine Research Program Social Work Research

TOTAL RESEARCH

SAVANNAH STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

$1,836,514.01
1,186,239.28 457,340.65 954,312.07 361,167.06 365,308.73 104,025.67 358.52 62,380.71 23,008.64
312,775.06 649,886.27 757,599.83 616,235.40
32,505.19 10,957.38
1,051,026.85
8,781,641.32

$37,364.24 77,604.76 38,690.29 25,956.97
48,432.06
228,048.32

$1 ,873,878.25
1,263,844.04 457,340.65 993,002.36 361,167.06 391,265.70 104,025.67 358.52 62,380.71 23,008.64
312,n5.06 649,886.27 806,031.89 616,235.40
32,505.19 10,957.38
1,051,026.85
9,009,689.64

$1,790,113.43
1,196,771.88 443,372.82 973,891.38 354,738.04 353,117.50 94,670.59
58,038.96 23,008.64
304,106.96 542,621.38 n6,948.82 543,054.04
22,424.86 7,576.97
997,365.93
8,481,822.20

0.00

2,000.00 36,245.87
2,275.00 112,326.89
0.49 20,972.34
166.46
173,987.05

2,000.00 36,245.87
2,275.00 112,326.89
0.49 20,972.34
166.46
173,987.05

32,970.66
42,399.15 3,973.25 165.76
79,508.82

Travel

OBJECT CLASSIFICATION

Operating

Supplies &

Expenses

Equipment

$16,167.95
1,3n.03 887.59
2,843.36 346.71 957.55
3,191.76
2,295.56
3,261.09 1,138.33 3,985.50 4,955.99
2,873.68
44,282.10

$62,956.87
25,550.13 13,080.24 16,267.62
6,082.31 18,424.95
6,163.32 358.52 818.59
5,407.01 25,987.30 16,063.82 23,656.47 10,080.33
3,380.41
30,718.68
264,996.57

$4,640.00 40,145.00
18,765.70 1,227.60
80,139.26 9,033.75
44,568.90
20,068.56 218,588.77

1,996.87 300.85
2,297.72

2,000.00 3,275.21
66,481.77 0.49
16,698.24 0.70
88,456.41

2,275.00 1,449.10
3,724.10

SAVANNAH STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

PUBLIC SERVICE

Community Services

Small Business Development Prgm

Community Relations & Support

School of Humanities & Social Sciences

Dept of Social & Behavioral Sciences

Sponsored Programs-Federally Funded

Upward Bound Program

Talent Search Program

Georgia Consortium Program

Youth Sports Programs

Student Support Services

Engineering Tech Enhancement

Sponsored Programs-Privately Funded

Elderhostel Program

Community Relations & Support

Public Broadcasting Services

Radio Station

WCHY Radio Station

70,379.67

Restricted
8,704.16 5,033.02
8,033.01
378,451.86 242,594.58
222.81 86,271.86 100,859.27 82,833.96
108,328.42 57,515.86
39,375.33

Total
8,704.16 5,033.02
8,033.01
378,451.86 242,594.58
222.81 86,271.86 100,859.27 82,833.96
108,328.42 57,515.86
109,755.00

TOTAL PUBLIC SERVICE

70,379.67

1,118,224.14

1,188,603.81

ACADEMIC SUPPORT Libraries Library Collections Educational Media Services Media Collections & Services Media Enhancement Academic Computing Support Computer Services Office of Computer Services Computer Enhancement Program Ancillary Support Cooperative Education Academic Administration School of Business Dean of School of Business School of Humanities & Social Sciences Dean of Humanities & Social Sciences Associate Graduate Dean Graduate

624,186.86 50,972.89
197,136.20
25,258.33
195,647.30 138,006.33
5,548.10

48,117.49 82,032.00

624,186.86 50,972.89 48,117.49
197,136.20 82,032.00 25,258.33
195,647.30 138,006.33
5,548.10

Personal Services
1,184.55 5,033.02 2,558.01 257,875.81 191,325.75 56,019.16 84,674.27
36,906.54 22,320.36
67,556.44 725,453.91
323,512.68 48,178.56
87,202.52 58,657.51 23,616.11
188,443.86 111,on.86
1,656.83

Travel

OBJECT CLASSIFICATION

Operating

Supplies &

Expenses

Equipment

5,052.91 7,865.87
222.81 1,535.20
1,260.28
15,937.07

7,519.61
5,475.00 115,523.14
43,402.96 30,252.70 12,001.19 82,833.96 71,421.88 33,935.22
22,424.39 424,790.05

2,648.61
19,774.17 22,422.78

1,085.72
91.00
530.60 2,516.11
249.40
2,301.36 6,607.05

61,407.64 1,529.46
10,789.75
41,389.21 4,048.38 1,392.82
4,902.08 14,220.47
3,869.16

238,180.82 1,264.87
37,236.74
68,013.87 16,810.00
6,100.95 22.11

SAVANNAH STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

ACADEMIC SUP PO R T (Continued)

Academic Administration (Continued)

School of Sciences & Technology

Dean of Sciences & Technology

135,447.37

Academic Administration

Office of V-P for Academic Affairs

2n,411.82

Academic Personnel Development

School of Humanities & Soc Sci

Dept of Fine Arts

Course and Curriculum Development

School of Humanities & Soc Sci

Dept of Social & Behavioral Sci

Sponsored Programs-Federally Funded

Engineering Tech Enhancement

Restricted
15,110.41 31,639.61 19,769.63 92,094.40

Total
135,447.37 292,522.23
31,639.61 19,769.63 92,094.40

O'l TOTAL ACADEMIC SUPPORT
O'l N
STUDENT SERVICES Student Services Administration V-P For Student Affairs
Office of V-P for Student Affairs Counseling and Career Guidance Law School Forum SUbsidy Student Counseling
Office of Student Counseling Office of Minority Advising Prog Student Placement Office of Student Placement Financial Aid Administration Student Financial Aid Admin Office of Financial Aid Administration Student Activities Student Activities Program Student Admissions Director of Admissions Office of Student Admissions Student Records Director of Records Office of Registrar

1,649,615.20

288,763.54

1,938,378.74

244,518.40
193,783.n 914.n
35,681.02 175,082.00 267,556.27 392,549.92 216,222.50

123.75 788.36 37,326.15
42,527.20
51,022.99

244,642.15 788.36
231,109.92 914.n
78,208.22
226,104.99 267,556.27
392,549.92
216,222.50

TOTAL STUDENT SERVICES

1,526,308.65

131,788.45

1,658,097.10

Personal Services
124,238.69 226,349.30
25,184.85 12,672.04 10,070.65 1,240,861.46
207,071.97
222,415.54 65,760.40
197,250.49
325,068.67 182,859.13 1,200,426.20

Travel

OBJECT CLASSIFICATION

Operating

Supplies &

Expenses

Equipment

1,082.40 14,512.74
1,623.36 1.00
30,600.74

10,126.28 35,587.97
6,454.76
4,212.62 31,325.68 231,256.28

16,072.22
1,261.61 50,697.07 435,660.26

2,541.51
264.00 1,451.50 3,819.62 64,872.50 26,350.09
806.05 100,105.27

32,033.67 788.36
8,430.38 914.n
9,121.32
23,n3.27 202,683.n
40,024.06
32,557.32 350,326.92

2,995.00
1,875.00 1,261.61 1,107.10 7,238.71

SAVANNAH STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INSTITUTIONAL SUPPORT

Executive Management

Office of the President

328,608.45

Special Needs Coordination

Office of Institutional Review

Institutional Research

63,374.73

Institutional Self-Study

269.90

Office of Sponsored Prgms & Research

24,879.63

Fiscal Operations

Office of V-P for Business & Finance

215,691.75

Office of Financial Services

516,103.86

General Admin & Logistical Serivces

Office of Personnel Services

220,005.84

Office of Business Services

246,833.41

Secretarial Service Center

192,925.95

ewenn

Less Charges to User Department Post Office

Campus Security

(106,592.73) 43,485.31
583,977.84

Administrative Computing Support

Office of Computer Services

24,038.34

Public Relations and Development

Department of Community Relations

Office of Dev & Alumni Affairs

133,263.93

Office of Public Relations

58,194.61

Development Enhancement

General Institution

Faculty & Staff Benefits-Non Pa

446,227.14

General Institutional Expenses

166,599.92

College Work Study Program

39,800.00

Restricted 60,684.85
170,791.52
10,035.61 87,661.44 386,605.42

Total
328,608.45 60,684.85
63,374.73 269.90
195,671.15
215,691.75 516,103.86
220,005.84 246,833.41 192,925.95 (106,592.73)
43,485.31 583,977.84
34,073.95
133,263.93 58,194.61 87,661.44
446,227.14 166,599.92 426,405.42

TOTAL INSTITUTIONAL SUPPORT

3,197,687.88

715,778.84

3,913,466.72

Personal Services
266,820.67 41,927.36 56,392.31
154,506.60 184,555.88 504,976.65 189,544.25 234,248.89 75,652.01 42,686.57 539,321.17 24,038.34
112,206.21 53,339.43 77,128.34
446,227.14
3,003,571.82

Travel

OBJECT CLASSIFICATION

Operating

Supplies &

Expenses

Equipment

22,035.40 948.79 710.68
7,730.45 3,519.20 3,449.24 2,609.06 1,693.50
372.53
1,788.14 208.61 531.24
514.92
46,111.76

26,795.98 17,808.70
2,891.56 269.90
24,564.34
27,616.67 7,677.97
21,691.53 10,741.62 117,273.94 (106,592.73)
798.74 43,461.43
7,895.08
19,269.58 4,646.57 8,948.45
166,085.00 426,405.42
828,249.75

12,956.40 3,380.18 8,869.76
6,161.00 149.40
1,195.24 1,768.00
1,053.41
35,533.39

SAVANNAH STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30.1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

OPERATION & MAINTENANCE OF PLANT

Physical Plant Administration

Office of Physical Plant Administration

279,204.12

Building and Equipment Maint

Building Repairs & Maintenance

713,989.48

Custodial Services

Building Custodial Services

552,217.18

Utilities

Heat. Light and Power

796,309.50

Landscape and Grounds Maintenance

Groundskeeping Operations

455,280.99

Restricted

Total
279,204.12 713,989.48 552.217.18 796.309.50 455,280.99

TOTAL OPERATION & MAINTENANCE OF PLANT

2,797,001.27

2,797,001.27

SCHOLARSHIPS AND FELLOWSHIPS
0> Scholarships ~ Scholarships - Federal
Scholarships - State
Fee Waivers Scholarships - Private
Scholarships - Endowment

67,233.00

3,399,691.02 95,1n.50
178,018.13 4,332.00

3,399,691.02 95,177.50 67,233.00
178,018.13 4,332.00

TOTAL SCHOLARSHIPS AND FELLOWSHIP

67,233.00

3,677,218.65

3,744,451.65

TOTAL EDUCATIONAL & GENERAL EXPENDITURES 18,089,866.99

6,333,808.99

24,423,675.98

Personal Services
185.493.19 410,249.67 508,161.14 363,637.72 1,467,541.72
0.00 16,199,186.13

Travel

OBJECT CLASSIFICATION

Operating

Supplies &

Expenses

Equipment

418.78 418.78

86,056.25 303,739.81
44,056.04 796,309.50
91,643.27 1,321,804.87

7,235.90 7,235.90

0.00 239,753.44

3,399,691.02 95.177.50 67.233.00
178,018.13 4,332.00
3,744,451.65
7,254,332.50

0.00 730,403.91

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING
Dormitory/Melvin Bostic Hall DormitorylBowen-Smith Hall Dormitory/Lester Hall Dormitory/J Lockette Hall Dormitory/A E Peacock Hall Dormitory/R Wright Hall Dormitory/Hill Hall Apartments/Hubert Hall
TOTAL STUDENT HOUSING
FACULTY AND STAFF HOUSING Faculty and Staff Housing
mm TOTAL FACULTY AND STAFF HOUSING
(J'1
FOOD SERVICES Cafeteria-Contracted Snack Bar-Contracted
TOTAL FOOD SERVICES
STORES AND SHOPS Bookstore
TOTAL STORES AND SHOPS

SAVANNAH STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

158,981.27 150,107.35
86,751.52 164,946.55 164,499.55 144,716.88 54,537.31
82,457.12
1,006,997.55
15,605.17
15,605.17
1,527,852.97 14,184.25
1,542,037.22
757,774.91
757,774.91

0.00 0.00 0.00 0.00

158,981.27 150,107.35
86,751.52 164,946.55 164,499.55 144,716.88 54,537.31 82,457.12
1,006,997.55
15,605.17
15,605.17
1,527,852.97 14,184.25
1,542,037.22
757,774.91
757,774.91

111,205.20 98,173.10 61,144.38
115,922.01 117,246.59 107,908.98
32,628.46 54,149.83
698,378.55
5,386.47
5,386.47
57,578.51 5,811.72
63,390.23
113,725.84
113,725.84

Travel

OBJECT CLASSIFICATION

Operating

Supplies &

Expenses

Equipment

150.54
150.54 0.00
0.00 2,306.34 2,306.34

47,776.07 49,755.71 23,239.74 49,024.54 47,252.96 36,807.90 21,908.85 28,307.29
304,073.06
10,218.70
10,218.70
1,470,274.46 8,372.53
1,478,646.99
641,742.73
641,742.73

2,028.00 2,367.40
4,395.40 0.00
0.00 0.00

SAVANNAH STATE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

AUXILIARY ENTERPRISES EXPENDITURES (Continued) AT H LET I C S
Intercollegiate Athletics

876,768.61

Restricted

Total 876,768.61

TOTAL ATHLETICS

876,768.61

0.00

876,768.61

OTHER SERVICE UNITS Student Health Services Vending Operations Vending-Institutional Vending-Contracted Concessions Student Transportation College Bus Services Nursery Services

213,395.24
23,711.71 17,394.70 38,509.27
9,293.18 61,065.15

213,395.24
23,711.71 17,394.70 38,509.27
9,293.18 61,065.15

0> TOTAL OTHER SERVICE UNITS
0> 0>
TOTAL AUXILIARY ENTERPRISES EXPENDITURES

363,369.25 4,562,552.71

0.00 0.00

363,369.25 4,562,552.71

Personal Services
62,380.88 62,380.88
155,423.92 1,360.81
17,394.70 19,223.56
52,616.36 246,019.35 1,189,281.32

TOTAL CURRENT FUND EXPENDITURES

$22,652,419.70

$6,333,808.99

$28,986,228.69

$17,388,467.45

Travel

OBJECT CLASSIFICATION

Operating

Supplies &

Expenses

Equipment

175,038.88

639,349.64

175,038.88

639,349.64

0.00

258.00
258.00 177,753.76

57,971.32 22,350.90 19,285.71
9,035.18 8,448.79 117,091.90 3,191,123.02

$417,507.20

$10,445,455.52

0.00 4,395.40
$734,799.31

REVENUE Student Fees
Fl3es-Student Activities Other Sources Student Orientation Choral Society Wesleyan Choir Band Peer Counselors Student Government Association Student Publications Miscellaneous Revenue
TOTAL REVENUE
EXPENDITURES Intramural Athletics Intramurals Administration Social and Entertainment Activities Alpha Kappa Mu Class Activities Drama International Students Peer Counselors Religious Life Dance Ensemble Mass Communications Quiz Bowl Model United Nations Pi GammaMu Sociology Club Homecoming Student Banquets & Receptions Student Life Student Orientation Arts & Lyceum Choral Society Band Dormitory Programs Student Entertainment Student Union Activities Wesleyan Choir Cheerleaders Program Student Government Student Government Student Publications College Annual Other Publications
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

SAVANNAH STATE COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES YEAR ENDED JUNE 30, 1994

$31.965.80 7.974.00 207.07 2.382.19 32.80 5,170.00 20.00 4,071.75
2,142.16 2.184.05 3,652.79 3,616.73 4.311.50 1,078.87 3,642.58 5,994.46 3,271.99 1,210.58
840.66 573.87 16.984.71 1.164.25 7,405.17 28,799.22 2,200.00 14.998.63 29.051.50 5,341.57 44,439.47 13,005.13 8,701.96 6,495.05
21.846.78 4,515.55

$218,165.83 51.823.61 4,479.76
211,106.90 25,607.28 26,362.33

$269,989.44
267.556.27 2,433.17
20.059.71 2,424.66
$24,917.54

667

REVENUES Student Fees
Fees - Athletics Other Revenue
NCAA Advertising Game Room Activities Game Guarantees Insurance Ticket Sales-Basketball Ticket Sales-Football Alumni Contributions Community Contributions Booster Club Concession Sales-Share STAR Miscellaneous
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Baseball Basketball-Women Basketball-Men Cross Country-Women Football Tennis-Women Track & Field-Men Volleyball-Women
TOTAL EXPENDITURES
Excess Expenditures Over Revenue
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

SAVANNAH STATE COLLEGE
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30,1994

7,389.00 6,611.50 2,559.86 26,000.00 3,234.77 4,540.19 65,555.78
454.32 9,684.61 4,000.00 10,965.65 6,113.85 1,132.11

$626,894.89 148,241.64

$775,136.53

89,870.65 50,290.15 99,325.50 86,067.81 26,535.69 432,837.24 34,296.76 30,941.26 26,603.55

876,768.61 (101,632.08)
(45,387.30) 348.60
($146,670.78)

668

SAVANNAH STATE COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY1,1993

FEDERAL FUNDS Historically Black Colleges and Universities Coordination FY93 Coordination FY94 Campus Wide Network FY94 Mgmt Information System FY93 Mgmt Information System FY94 Foreign Languages FY93 Foreign Languages FY94 Wiley Wilcox Project FY94 Computer Lab FY93 Computer Lab FY94 Library Support FY93 Library Support FY94 Intervention Program FY93 Intervention Program FY94 Career Placement FY93 Career Placement FY94 Financial Aid Office FY93 Financial Aid Office FY94 Technology Support FY93 Technology Support FY94 International Education FY93 International Education FY94
sse Archives FY93 sse Archives FY94
Mass Communications FY92 Development Office FY93 Development Office FY94 Radio Station FY93 Radio Station FY94 Evening & Weekend Prog FY93 Evening & Weekend Prog FY94 USDA-Upward Bound Upward Bound FY93 Upward Bound FY94 Upward Bound FY95 Talent Search FY92 Talent Search FY93 Talent Search FY94 DOE 88-91 DOE 88-91 NYSP Summer 93 USDA-NYSP NYSP EXT FY92 NYSP Summer 94 Minority Access to Research Careers FY93 Minority Access to Research Careers FY94 Minority Access to Research Careers FY95

$0.00
(18,142.04)
(28,445.99) (33,047.81)
11.44 (22,290.42)
(170.00) (89.00)
28,389.84 (8,273.82)
985.81 (2,378.37) (9,528.95)

RECEIPTS
$18,825.40 43,859.45 10,035.81 14,402.49 87,829.51 8,109.80 43,889.53 25,956.97 8,478.75 29,418.47 5,578.49 42,539.00 7,956.98 29,389.19 9,772.53 32,754.87 7,407.07 43,815.92
105,107.50 5,128.94
10,785.90 9,003.73
13,304.55 18,335.08 27,805.43 23,578.94 84,082.50
7,584.04 31,791.29 15,000.11
110.30 13,214.50 28,445.99 355,871.59 71,832.51
(11.44) 83,980.23 200,312.23
781.00 89.00
13,197.15 18,407.23
(985.81) 38,821.52
2,378.37 124,700.20

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30,1994

$18,825.40 43,859.45 10,035.81 14,402.49 87,829.51 8,109.80 43,889.53 25,956.97 8,478.75 29,418.47 5,578.49 42,539.00 7,956.98 29,369.19 9,772.53 32,754.87 7,407.07 43,815.92 88,985.48 5,128.94 10,785.90 9,003.73 13,304.55 18,335.06 27,805.43 23,578.94 84,082.50 7,584.04 31,791.29 15,000.11 110.30 13,214.50
298,725.77 86,511.59
57,120.24 185,474.34
41,588.99 10,133.81
34,571.28
107,521.27 4,805.82

$0.00
23,898.01 5,320.92 4,569.57
14,837.89 7,849.98 349.00

$0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (0.00) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (0.00) 0.00 0.00 0.00
811.00 0.00 0.00 (0.00) 0.00
2,250.28 0.00 (0.00)
(5,154.82)

669

SAVANNAH STATE COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

FEDERAL FUNDS (Continued) Student Support Services FY94 Min Science Improvement Prog Natl Aids Information Prog EG &G Idaho Office of Sponsored Progs FY93 Office of Sponsored Progs FY94 Universal Energy Systems Proj Water Tech & Energy Prok Solar Energy Research Prog NSF Gulf Coast Research Proj NSF Grant NOCE-94-2526 FY95 Corps of Engineers Project
sse Entrepreneur Program
Min Access Intr'l Mgmt FY93 Min Access Intr'l Mgmt FY94 NOAA Marine Research Project Ga Health Science Consortium Federal Pell Grant Program Federal C W S Program Federal S E 0 G Program
TOTAL FEDERAL FUNDS
STATE FUNDS Business Entre'l Training Students SET-Chatham Area Project Ga Student Finance Comm-HOPE Program
TOTAL STATE FUNDS
PRIVATE FUNDS Elderhostel Program Gerontology Program Chatham Sav Yth Futures Program Math & Computer Sum Camp SME Foundation Project Fuller E Callaway Prof Chair Super Market Mgmt Project IABBE Gert Greene Room Fund IBM-Sloan Grant SFI-Black Male Study Law School Forum Southern Educational Foundation SE Arab League Pathways to Teaching
sse General Scholarship
School of Business Scholarship AROTC Scholarship New Futures Scholarship Suresh Persad Scholarship Dixie Crystal Scholarship Evanell Terrell Scholarship

(7,717.94) 329.62 (764.62)
(60,283.92)
2,380.97 131,036.06
1,013.51 (7,930.35)
(94.34) (12,656.36)
(1,659.68) 254.58
(73,009.48) (68,765.97)
(470.48)
(189,355.51)
(1,803.98)
(1,803.98)
735.00 3,600.00 (20,496.09) (1,045.75)
(115.20) 10,534.17
1,782.67 120.70 752.04 5.16
3,342.70
16.18 496.65 146,208.51 12,750.28 175.00 (5,900.00) (6,223.00) 2,439.39 1,164.59 381.00

RECEIPTS
108,927.98 59,215.31 400.00 765.11
112,955.40 175,114.63
4,365.91
14,376.00
5,499.99 46,154.00 33,307.24
4,057.00 8,745.00
3,089,984.12 464,691.66 144,930.82
5,997,340.54
6,000.00
89,283.50
95,283.50
99,224.09 15,300.00 20,496.09
1,500.00 115.20
217.33 (120.70)
794.84 24.60
1,455.00 (7.60) (2.56)
12,049.72 145.70
12,010.00 14,224.00

DEDUCTIONSrrRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30,1994

100,859.27 48,432.06 123.75 0.49 41,399.87
129,391.65 2,275.00
82,833.96
4,326.99 9,560.03 5,033.02 36,245.87 33,307.24 4,057.00 7,085.32
222.81 3,262,109.74
386,605.42 137,581.28
5,869,952.02
8,704.16 8,033.01 95,177.50
111,914.67
108,328.42 2,120.18
2,000.00
166.46 788.36
8.58 784.49 55,395.68 12,800.00
6,110.00 8,001.00 1,000.00
389.00 280.89

8,068.71 3,065.31 11,271.61 48,718.26 2,118.66
21,320.27 6,879.06
158,067.25
0.00

(O.OO) 0.00 605.87 0.00 (o.oO) (2,995.28) 105.97 52,568.01 1,013.51 0.00 (9,560.03) 372.63 (2,748.23) 0.00 0.00 0.00 31.77 (245,135.10) (12,000.00) 0.00
(220,034.24)
(4,508.14) (8,033.01) (5,894.00)
(18,435.15)
(8,369.33) 16,779.82
0.00 454.25
0.00 10,534.17
0.00 0.00 752.04 800.00 3,200.84 666.64 0.00 (290.40) 90,812.83 12,000.00 320.70 0.00 0.00 1,439.39 775.59 100.11

670

SAVANNAH STATE COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

RECEIPTS

PRIVATE FUNDS (Continued) M Laguardia Scholarship Business Dean's Scholarship Chemistry Scholarship Porter Scholarship H Jordan Memorial Scholarship M K Maher Mem Scholarship Adm Pub Works Scholarship Robey Charitable Scholarship Naval Academic Scholarship N Elmore Mem Scholarship General Scientific Corp Scholarship Hodge Mem Scholarship Kermit Kemp Scholarship Links Savannah Chp Project Seed Ira Jackson Scholarship NROTC Sch Fund L Scott Stell Scholarship Parnell Jones Scholarship Ruby King Scholarship Pei Ling Scholarship

250.00
7,837.25 1,000.00
175.80 273.48 2,000.00
109.00 465.00 7,876.64 (1,106.69) 5,755.00 1,174.00
262.01 (81,612.03)
257.00 1,215.69 3,235.00 20,000.00

500.00 2,500.00 45,000.00
2,000.00 (109.00)
5,000.00 7,106.63
960.00 (380.00) 3,200.00
0.99 4,657.47
600.00 0.50
9,900.00

TOTAL PRIVATE FUNDS

119,891.15

258,362.30

ENDOWMENT FUNDS Donner Social Science Scholarship locovozzi Scholarship Roberson Scholarship Rosenzweig Scholarship General Motors Scholarship EEOC Title III Scholarship Natl Alumni Scholarship

1,882.n 310.16 603.75 444.67
3,854.69 5,075.25
937.03

220.00 43.50
725.00 362.50 10,187.11 6,237.01 531.78

TOTAL ENDOWMENT FUNDS

13,108.32

18,306.90

TOTAL RESTRICTED FUNDS-CASH BASIS

(58,160.02)

6,369,293.24

AMOUNTS EXPENDED BUT NOT REIMBURSED
====== TOTAL RESTRICTED FUNDS-ACCRUAL BASIS $413,860.06

447,621.70 $6,816,914.94

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow &Transfer

FUND BALANCE JUNE 30,1994

300.00 7,100.00 45,000.00
175.80
1,650.00
666.00 5,999.94 1,000.00
794.00 3,700.00
263.00 65,479.00
257.00 549.00 3,235.50 12,600.00 346,942.30
1,000.00
4,000.00
5,000.00 6,333,808.99
$6,333,808.99

0.00
5,093.56 3,118.51
531.78 8,743.85 166,811.10
$166,811.10

250.00 200.00 3,237.25 1,000.00
0.00 273.48 2,000.00 350.00
0.00 465.00 12,210.64
0.00 5,715.00
0.00 (500.00)
(0.00) (142,433.56)
0.00 1,266.69
0.00 17,300.00
31,311.15
1,102.n 353.66
1,328.75 807.17
4,948.24 8,193.75
937.03
17,671.37
(189,486.87)
447,621.70
$258,134.83

671

SAVANNAH STATE COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30.1994

BEGINNING FUND BALANCE Adjustments/Reclassifications
BEGINNING FUND BALANCE. ADJUSTED
ADDITIONS Gifts and Grants Private Interest Income Investment Federal Loans Private Loans Reimbursements Federal Other Additions Late Charges. Penalties. Fees
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments - Perkins Administrative Allowance - Perkins Loan Collection Costs-Perkins Notes Assigned to Govt-Perkins Other Deductions
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $810,721.33 810,721.33

ENDOWMENT FUNDS
$540,913.72 531.19
541.444.91

TOTAL
$1,351,635.05 531.19
1,352,166.24

1.000.00 622.33
9,163.47 96.14
1.943.00 5,039.67 17.864.61
3,346.02 2.683.19 1.269.78
560.11 288.41 8.147.51
0.00 $820,438.43

0.00
0.00 8.743.85 8.743.85 $550.188.76

1.000.00
622.33 9,163.47
96.14
1.943.00
5,039.67
17,864.61
3,346.02 2,683.19 1,269.78
560.11 288.41
8,147.51
8.743.85 0.00
8.743.85
$1.370,627.19

672

LOAN FUNDS Federal Perkins Loan Program Private Robert Robinson Loan Fund Institutional Student Loan Fund International Homes Loan Fund Gertrude Greene Loan Fund Arthur & Doris Roberts Loan Fund Alumni Penny Loan Fund
TOTAL LOAN FUNDS
ENDOWMENT FUNDS Restricted As To Income David Roberson Endowment Fund Donner Endowment Fund Rosenzweig Endowment Fund locovozzi Endowment Fund Alumni Memorial Endowment Fund General Motors Endowment Fund EEOC Title III Endowment Fund
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

SAVANNAH STATE COLLEGE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

ADDITIONS

DEDUCTIONS

ADJUSTMENTS & TRANSFERS

FUND BALANCE JUNE3O,1994

$739,707.10
438.00 66,376.23
800.00 1,200.00 1,000.00 1,200.00
810,721.33

$14,351.96 2,512.65
1,000.00 17,864.61

$7,859.10 288.41
8,147.51

$0.00 0.00

$746,199.96
438.00 68,600.47
800.00 1,200.00 1,000.00 2,200.00
820,438.43

25,000.00 10,000.00 12,500.00
1,500.00 10,000.00 302,501.58 179,412.14
540,913.72
$1,351,635.05

0.00 $17,864.61

0.00 $8,147.51

1,062.97 5,093.56 3,118.51
9,275.04
$9,275.04

25,000.00 10,000.00 12,500.00
1,500.00 11,062.97 307,595.14 182,530.65
550,188.76
$1,370,627.19

673

SAVANNAH STATE COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

RFVENUE/ADDITIONS Stale Appropriations - Lottery Funds Grants-Department of Energy Grants-Title III Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS
Buildings Energy Conservation Bowen-Smith Peacocock Bostic Lockette Lester Hill Adams Hall Renovation Student Center-Bookstore Camilla-Hubert Reroofing Fire Protection Peacock Bostic Wright Hill
Total Buildings
Improvements Other Than Buildings Campus Wide Network Stadium Parking Lot Fence
Total Improvements Other Than Buildings
Expenditures Not To Be Capitalized Distance Learning
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITUREs/DEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Reserve for Renewals and Replacements
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$6,500.00
31,166.90 37,666.90

$0.00 113,545.47 119,439.47
232,984.94

Total
$6,500.00 113,545.47 119,439.47
31,166.90
270,651.84

RENEWALS AND REPLACEMENTS
$0.00
0.00

23,147.49 18,586.50 23,686.49 19,588.50
9,385.50 19,150.99 15,250.00

0.00
9,862.21 21,304.69 31,166.90
6,500.00 6,500.00 37,666.90

128,795.47 104,189.47
104,189.47
0.00 232,984.94

0.00 (2,976.78)
(0.09) 2,976.87
0.00 0.00 $0.00

0.00
0.00 0.00 $0.00

23,147.49 18,586.50 23,686.49 19,588.50
9,385.50 19,150.99 15,250.00
0.00 0.00
0.00 0.00 0.00 0.00 128,795.47
104,189.47 9,862.21
21,304.69 0.00
135,356.37
6,500.00 6,500.00
270,651.84
0.00
0.00
(2,976.78) (0.09)
2,976.87
0.00 0.00
$0.00

31,903.49 22,364.50
7,364.49 26,179.49 15,976.49 25,741.99 25,383.00 46,322.00 23,700.00 26,100.00 30,543.79
9,100.00 290,679.24
1,086.40 1,086.40
0.00 291,765.64
207,478.36 207,478.36 691,654.19
42,404.32
649,771.23 $649,771.23

674

SAVANNAH STATE COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30.1994

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT. ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Expended from Ga. State Financing & Investment Commission Expended from Major Repairs/Rehabilitation Funds Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Adjustments to Inventory Counts
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$41,931.653.63 (72,612.59)

$41,859.041.04

$343.838.24 132,467.11

476.303.35 426,494.58 264,151.84 291.765.64
186.755.94 208,670.47

1,458.715.41
395,426.41 42,922.330.04
0.00 $42,922.330.04

675

SAVANNAH STATE COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

LA~D
Main Campus

YEAR ACQUIRED

TOTAL LAND

BUILDINGS Adams Building Antorio Orsot Faculty Apts Asa H Gordon Library Bostic Hall Bowen-Smith Hall Business Administration Camilla-Hubert Hall Concession Stand NW Concession Stand E Drew-Griffith Hall Faculty Cottage #9 Field House Field House/Greenhouse Field House & Armory Hammond Hall Harris Hall Harris McDew Health Center Herty Hall Hill Hall Hodge Hall Hodge Hall Garage Hubert Technical Center Information House J A Colston Administration J F Kennedy Fine Arts King- Frazier Student Union Lester Hal Liquid Storage Complex Lockette Hall Marine Biology Morgan Hall Morgan Hall Annex Payne Hall Peacock Hall Powell Hall Warehouse Shop President's House Warehouse Annex Whiting Hall Wilcox Gymnasium Wiley Gymnasium Wright Hall Student Union Addition

1932 1970 1972 1971 1970 1986 1937 1990 1990 1970 1951 1938 1988 1945 1908 1945 1982 1938 1905 1938 1957 1958 1938 1938 1966 1969 1963 1982 1963 1988 1936 1939 1964 1966 1935 1970 1982 1959 1973 1934 1935 1955 1990

TOTAL BUILDINGS

IMPROVEMENTS OTHER THAN BUILDINGS Bus Stop Shelter Campus Development Campus Lighting System Central Heating Plant Athletic Area Development Electrical Distribution System Landscaping

INVESTMENT JULY1, 1993
$325,975.16 325,975.16

ADDITIONS 0.00

104,991.80 309,294.45 2,534,026.33 1,166,405.09 1,073,406.04 2,740,095.45 1,096,219.24
33,531.47 7,327.00
1,232,738.65 16,257.07 5,270.00 22,587.60
528,523.45 33,801.10 60,560.85
636,052.57 117,641.31 340,198.81
43,091.71 1,622.52
1,570,779.70 650.00
1,488,298.62 799,135.92
1,443,417.59 527,473.95 10,808.00
1,061,859.27 527,409.70 86,902.43 5,363.90 422,113.02 685,178.12 33,461.23 294,641.73 278,772.22 100,806.67
1,370,448.19 177,000.10 822,243.89 672,644.24
3,559,457.12
28,042,508.12

15,250.00 57,150.98 55,050.98 93,333.46
1,350.00
9,100.00
25,383.00 25,361.99 45,767.99 21,988.00 64,651.00
23,743.68 30,543.79 14,724.25 483,399.12

620.00 402,747.77 138,086.32 447,922.50 172,989.18 761,999.40
79,485.61

2,034.84
676

DEDUCTIONS

ADJUSTMENTS/ TRANSFERS

0.00

0.00

4,072.70

0.00

96,327.50 100,400.20

INVESTMENT JUNE3O,1994
$325,975.16
325,975.16
120,241.80 309,294.45 2,534,026.33 1,223,556.07 1,128,457.02 2,740,095.45 1,189,552.70
33,531.47 7,327.00
1,232,738.65 16,257.07 5,270.00 22,587.60
528,523.45 35,151.10 60,560.85
636,052.57 117,641.31 349,298.81
43,091.71 1,622.52
1,570,779.70 650.00
1,492,371.32 799,135.92
1,468,800.59 552,835.94 10,808.00
1,107,627.26 527,409.70 108,890.43 5,363.90 422,113.02 749,829.12 33,461.23 294,641.73 278,772.22 100,806.67
1,370,448.19 177,000.10 845,987.57 703,188.03
3,670,508.87
28,626,307.44
620.00 402,747.77 138,086.32 449,957.34 172,989.18 761,999.40
79,485.61

SAVANNAH STATE COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

YEAR ACQUIRED

INVESTMENT JULY1,1993

IMc:>ROVEMENTS OTHER THAN BUILDINGS (Continued) Mechanical System

26,727.00

Roads and Drainage Sewer Disposal Blue Angel Stadium Project Steam Distribution System Streets and Sidewalks Skidaway Plumbing Station Marine Biology Dock Relocation of Power Line Repairs to Parking Lots Telephone System Water Distribution System Placentia Canal Tennis Courts Fire Box in Boiler Demolition-Meldrim Hall Landscaping-College St Building Cyclotherm Boiler Asbestos Abatement Transformer Testing &Disposal Stadium Running Track Baseball Field Eastside Campus Development Campus Wide Network Bleacher Repairs & Improvement

280,386.20 232,200.26
19,284.85 53,991.22 273,554.25 7n,832.15
1,848.00 96,969.36
2,309.00 277,707.93
800.00 284,904.84
14,509.06 12,137.50 2,680.00 59,900.00 8,000.00 31,538.40 58,520.48 58,315.00 20,584.80 12,679.25 14,452.20 12,300.00
8,800.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

4,646,762.53

LIBRARY COLLECTIONS General Acquisitions Donations

3,371,083.66 75,068.27

TOTAL LIBRARY COLLECTIONS

3,446,151.93

EQUIPMENT Adams Hall Asa H Gordon Library Business School Building Campus Vehicles Peacock Drew-Griffith Science Building Faculty Cottage #9 Field House Armory Hammond Hall Harris Hall Herty Hall Hill Hall Hodge Hall Hubert Technical Science Building J A Colston Administration Building J F Kennedy Fine Arts King-Frazier Student Union Lockette Hall Marine Biology Building

48,496.70 216,839.19 343,534.82 355,982.30
2,261.87 493,860.51
1,080.00 15,476.00 56,729.82 12,178.00 195,979.20
8,802.27 8,762.78 1,114,180.95 638,614.05 344,401.04 157,645.52 1,100.00 28,525.50

ADDITIONS
9,862.21
21,304.69 380,535.33
1,086.40 104,189.47 499,012.94 132,467.11 132,467.11
34,603.95 20,187.00 59,594.91
1,887.25 3,158.64 8,906.23 24,818.88 60,833.17 9,826.04 4,220.00

DEDUCTIONS

ADJUSTMENTS! TRANSFERS

0.90

0.00
4,129.34
4,129.34
38,225.80 12,525.00 15,820.00 26,453.56
31,861.47 8,484.92 4,499.15 2,577.97 5,490.00
18,412.92 14,699.00

0.90
(7,000.00)
(7,000.00)
2,007.46 1,990.00
259.44
(89.98)
(482.72) (1,292.95) 18,514.28 20,093.88

INVESTMENT JUNE 30,1994
26,727.00 280,386.20 232,200.26
19,284.85 63,853.43 273,554.25 7n,833.05
1,848.00 96,969.36
2,309.00 299,012.62
800.00 645,440.17
14,509.06 12,137.50
2,680.00 59,900.00
8,000.00 31,538.40 58,520.48 58,315.00 20,584.80 12,679.25 15,538.60 116,489.47
8,800.00
5,145,776.37
3,492,421.43 75,068.27
3,567,489.70
10,270.90 238,918.14 349,909.28 331,518.74
2,261.87 553,714.86
2,967.25 15,476.00 24,868.35 15,336.64 187,404.30
4,303.12 15,091.04 1,133,027.11 679,741.35 372,741.36 167,260.40
1,100.00 28,525.50

677

SAVANNAH STATE COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1994

EQUIPMENT (Continued) Motgan Hall Payne Hall Powell Hall President's House Warehouse Shop- Evers Complex Whiting Hall Wiley-Wilcox Complex Wright Hall Student Center Addition Concession Stands Bowen-Smith Morgan Annex

YEAR ACQUIRED

TOTAL EQUIPMENT

TOTAL INVESTMENT IN PLANT

INVESTMENT JULY 1,1993
19,046.50 226,109.33
1,650.00 45,991.71 349,295.49 308,030.75 70,755.20 108,810.08 283,379.81
9,673.00 3,063.50
5,470,255.89
$41,931,653.63

ADDITIONS
47,184.96 1,261.61 4,436.43 5,499.00
14,609.61 23,484.76 19,323.80
343,836.24 $1,458,715.41

DEDUCTIONS

ADJUSTMENTS! TRANSFERS

6,409.70 193,921.77
11,915.81
391,297.07 $395,426.41

1,483.00 100.00
(30.00) (32,590.75)
(2,363.44) (12,889.50)
(7,219.50) (165,829.55)
(985.00)
13,311.64
(166,013.69)
($72,612.59)

INVESTMENT JUNE 30, 1994
20,529.50 266,984.59
2,911.61 50,398.14 128,281.97 308,361.11 81,350.46 120,914.38 117,550.26
8,688.00 3,063.50 13,311.64
5,256,781.37
$42,922,330.04

678

SAVANNAH STATE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30. 1994

FUNDS HELD ON DEPOSIT Campus Chest Senior Class Business Advisory Board library Deposits Student Deposits Tiger Booster Club Radio Station Fundraising Clearing Account Press Institute Olympic Legacy Alumni Support Community Support Pell Recovery Social Work Programs Inaugural Activity SSC Archives Mass Communication Fund Raising Expenses Mass Communication Activity Track Construction Career Week President's Discretionary Centennial Fund Psychology Club 4's & 9's Activity Developmental Studies Enhancement Small Business Conference Fund Quiz Bowl SB5-lnternational Forum Sociology Club Recruiters' Fair U SCultural National Society of Black Engineers Association of Chief Academic Officers Western Hemisphere Community Support-Athletics Science & Technology Program
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Alumni-Atlanta Chapter Alumni-Washington D C Chapter Alumni-Miami Chapter Alumni-National Chapter Alumni-1's & 6's Chapter Alumni-Savannah Chapter Dorothy Gardner Phineas Roberts Memorial Humanities T Harmond Wilbur Sullivan McDuffie Scripps Howard Ben Sheftall School of Science & Technology Thomas Byers Memorial Melvin Bostic Green Hancock

FUND BALANCE JULY 1, 1993
($64.72) 9.204.50 5,469.17 1.167.53 15.917.07
924.47 242.00 19.036.76 9.292.37
509.97 1,041.64 (1.850.00)
(8.34) 1.335.00 (5,976.44)
25.95 353.70 134.83 (1.n5.15) 166.21 243.38
35.00 983.14 2.306.63 832.79 504.00 (701.99)
59.349.47

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

$430.00 7,475.00 1.750.00
150.00 878,193.44
4.108.00 385.00
8,683.18 6,916.00 5,033.00 37,431.51
(705.00)
1,850.00 8.34
7.826.44
16.752.24 131.99

$300.00 12,313.41
6.672.85 800.00
880,638.95 4,671.03 749.28
19.036.76 17.175.55
8,357.82
28,668.70 (195.03)
194.88 1.850.00 2,378.94
353.70
14.977.09
25.00

2,583.47
740.00 8.00
300.00 3.965.00 8.150.00 10.800.00 4,105.00

2.730.96
(701.99) 740.00
275.00 3,965.00 1,185.19 3.735.00 2.850.00

$65.28 4,366.09
546.32 517.53 13,471.56 361.44 (122.28)
0.00 800.00 (1,441.82) 5,033.00 8.762.81
0.00 1,041.64
0.00 0.00 1.140.12 0.00 (2,352.99) 0.00 134.83 0.00 298.20 218.38 35.00 983.14 2,306.63 685.30 504.00 0.00 0.00 8.00 25.00 0.00 6,964.81 7,065.00 1.255.00

1.007.070.61

1,013.748.09

52.671.99

7.862.25 7.091.95
800.00 995.75
23.20 11,301.00
204.94 2,283.25
300.00 350.00 1,780.00
500.00 168.00 3.0n.55
85.00 825.00 300.00
679

9.125.56 3.363.81 1,001.60 1.000.00

5.651.00 3.670.00 1,200.00 2,292.00 7.242.63
484.00

11.336.81 3,421.95 (400.00) 2.067.56 23.20 4,058.37 204.94 3.284.85 300.00 350.00 1,780.00 516.00 500.00 168.00 3.0n.55 85.00 825.00 300.00

SAVANNAH STATE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) TheoWallace Thurgood Marshall Tidelands William McCarthy Saint Joseph's Hospital Disabled Veterans Vocational Rehab JTPA NROTC Student Incentive Savannah Women's Training A E Beach High School Charles Alston Mass Communications McCullough RJ Reynolds Prince Hall Sigma Gamma Rho American Legion-Auxiliary if235 Memorial Medical Center GM Eastern Baptist Church First Union Baptist Church Believers Bible Ministry Judge Eugene Gadsden Studgeons Chick Fil A Clayton School Employees Crouch Foundation of GA Army Emergency Relief Second African Baptist Church Regents' Gholston Gethsemane Baptist Church Landings Louisville BEPW Club Wallace Johnson Alpha Phi Alpha TyCobb AROTC St Paul CME Church Sheridan School District 37 Wine & Spirits Boys & Girls Club Atlanta Bar Foundation New Orphan Asylum Tacoma True Citizen I Have A Dream Foundation AT&T John Harland Summerville High School Air Force Aid Society Cook County Warren Memorial Barnesville Parish Martha Schofield Gulfstream Management Association Kandel-Paddison Lippert Components Delta Sigma Theta

FUND BALANCE JULY 1, 1993 215.10 6,363.75 100.00 123.00 (1,279.65) (2,886.89) (2,448.50) (3,080.78) (10,928.50) (1,681.00) 150.00 5.00 5,000.00 125.00 31.73 332.00 500.00 500.00 216.27 (824.39) (83.00) 0.98 85.64 (1,000.00) 300.00 424.50 1,000.00
680

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

300.00 8,000.00
3,893.15 6,294.39 7,210.14 17,575.14 130,921.15 180,546.00

505.00 13,184.70
2,722.40 5,380.75 7,095.09 21,009.60 128,034.55 174,730.79

800.00 1,416.67 4,000.00
500.00
1,606.89 83.00
8,500.00
419.50
3,000.00 600.00
1,350.00 4,100.00 1,250.00
300.00 1,200.00
300.00 1,700.00 3,716.50 2,166.67 15,611.50 3,000.00 1,000.00
600.00 2,481.40 1,334.00
999.00 500.00 1,000.00 580.50 1,161.00 500.00 5,000.00 2,500.00 1,000.00 200.00 3,550.00 1,161.00 1,000.00 1,000.00 500.00

799.16 1,416.67 4,500.00
500.00
782.50
85.64 1,000.00
300.00 843.50 1,000.00 3,000.00 600.00 1,350.00 2,900.00 1,250.00 300.00 1,189.50
1,700.00 3,716.50 2,166.67 15,803.50 3,000.00 1,000.00
600.00 2,481.40 1,334.00
999.00 500.00 1,000.00 1,100.50 1,755.00 500.00 4,667.00 2,500.00 1,000.00 200.00 3,550.00 1,161.00 1,000.00 1,000.00 500.00

10.10 1,179.05
100.00 123.00 (108.90) (1,973.25) (2,333.45) (6,515.24) (8,041.90) 4,134.21 150.00
5.00 5,000.00
125.00 32.57
332.00 0.00
500.00 216.27
0.00 0.00 0.98 0.00 6,500.00 0.00 0.50 0.00 0.00 0.00 0.00 1,200.00 0.00 0.00 10.50 300.00 0.00 0.00 0.00 (192.00) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (520.00) (594.00) 0.00 333.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

SAVANNAH STATE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) Navy-Marine Corp VI Water & Power Flipper Temple AME Church of God Governor's Evans B Cooper St Mariteen 100 Black Men South Metro China Clay Prod Burger King The Color Purple NANBPWClub West Co Pub As80C Beulah Baptist Church Albertha Wms King Zion Hill Baptist Church ABWA Snapfinger PHEAA AM Telephone Co Joseph H Hendersn Philadelphia Cafe Cooper Jefferson Co Alumni Penny Fund First African Baptist Church Missionary Emergency Law Enforcement Historically Black Colleges Sara Lee Newnan Chapel United Omega Psi Phi Heroines Of Jerico Wild World Mayne Educational Alpha Kappa Alpha Jimmy Colson Memorial Viola E Avery Pepsi Cola Crisp City Robert Smalls R J Bunche CCTS Alumni Hall of Fame Foundation Butler Memorial Louisville District #22 Order of Golden Circle Candler Hospital Great Falls Mamaonech Larchmont Dekalb Perimeter Commercial Waste Savannah Jaycees Davis-Simon Macon Alumni At! Cncl ParntITeac Chapter 249 NARFE Florida College Kid's Chance School of Business-Dean Daisy P Jones

FUND BALANCE JULY 1,1993 307.58
681

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

4,400.00 2,271.50 1,000.00
500.00 2,567.00 1,000.00 4,504.50 1,000.00 2,000.00 2,749.50 1,950.00
600.00 2,000.00 1,000.00 1,000.00
500.00 500.00 800.00
700.00 400.00 1,834.00 300.00
200.00 700.00 2,000.00 6,241.50 600.00 200.00 900.00 150.00 500.00 2,000.00 1,350.00 1,000.00 2,625.00 1,300.00 500.00 500.00 300.00 1,300.00 2,268.00 200.00 500.00 858.00 300.00 2,500.00 2,425.00 1,500.00 1,000.00 300.00 500.00 500.00 500.00 1,661.00 819.50 500.00 150.00

4,400.00 2,271.50 1,000.00
500.00 2,587.00 1,000.00 3,597.44 1,000.00 2,000.00 2,749.50 1,950.00
574.64 2,000.00 1,000.00 1,000.00
500.00 500.00 666.00 2,342.00 700.00 400.00 1,834.00 300.00
200.00 700.00 2,000.00 6,241.50 600.00 200.00 900.00 150.00 500.00 2,000.00 200.00
2,625.00 1,300.00
500.00 500.00 300.00 1,300.00 2,268.00 200.00 500.00 858.00 300.00 2,500.00
1,500.00 500.00 300.00 500.00 500.00
3,358.00 590.50 500.00 50.00

0.00 0.00 0.00 0.00 0.00 0.00 907.06 0.00 0.00 0.00 0.00 25.36 0.00 0.00 0.00 0.00 0.00 134.00 (2,342.00) 0.00 0.00 0.00 0.00 307.58 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,150.00 1,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,425.00 0.00 500.00 0.00 0.00 0.00 500.00 (1,697.00) 229.00 0.00 100.00

SAVANNAH STATE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) Maconites Club Inc Black Data Process Citizens-Better Government Ga State Alumni Links of Savannah
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS
PAYROLL OPERATIONS Payroll Deductions Teachers' Retirement
Retirement-TIAA Retirement-VALIC GA Defined Contributions FICA-Medicare FICA Federal Taxes State Taxes Group Ins-Health Medicare Insurance Group Dental Insurance Group Insurance-Life Miscellaneous Deductions Campus Chest Credit Union Rents Mutual of NY TSA New York Life TSA TIAA CREF TSA Lincoln National TSA Variable Life TSA Metropolitan Life TSA Equitable Life TSA Northwestern TSA Chubb Life Am TSA Northern Life TSA State Charitable Contribution Savings Bonds Internal Revenue Service Wage Earners Garnishments Employer Contributions FICA Medicare FICA Group Insurance-Health Medicare Insurance Group Insurance-Life Teachers' Retirement Retirement-TIAA Retirement-VALIC
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1,1993
29,515.73

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

1,000.00 500.00 200.00
6,540.00 1,630.00
533,213.07

1,000.00 500.00 200.00
519,447.13

0.00 0.00 0.00 6,540.00 1,630.00
43,281.67

0.74
117.24 (216.35) (1,647.12) (3,492.47) 20,8n.37 515.25 2,269.90 23,069.45 565.00
l,6n.50 328.00 391.00 (216.35)
(1,647,12) 102,526.73
1,268.38 5,918.95 2,031.81
(123.97)
154,213.94 $243,079.14

600,837.21 90,756.50 34,218.78 31,488.23
183,924.93 745,365.92 1,317,236.75 449,843.40 335,842.48
14,797.65 31,502.10 126,765.58 13,490.67
15.00 836,515.61
46,070.00 600.00
12,600.00 49,614.88
7,200.00 107,179.62
1,200.00 50,562.00 14,000.00
2,205.00 1,224.28 11,927.30 21,285.00 8,433.04 16,935.00 72,246.40
181,783.57 745,397.71 1,396,204.37
64,642.02 71,892.68 1,297,319.47 60,628.06 22,812.38
9,076,563.59
$10,616,847.27

600,837.95 90,756.50 34,218.78 31,605.47
183,708.58 743,718.80 1,313,744.28 449,843.40 333,047.25
15,312.90 29,286.00 130,708.23 14,055.67
15.00 836,515.61
46,070.00 600.00
12,600.00 49,614.88
7,200.00 107,179.62
1,200.00 50,562.00 14,000.00
2,205.00 1,224.28 11,927.30 22,500.00 8,433.04 17,263.00 72,637.40
181,567.22 743,750.59 1,417,891.70
65,910.40 68,281.38 1,299,351.28 60,504.09 22,812.38
9,092,659.98
$10,625,855.20

0.00 0.00 0.00 (0.00) 0.00 (0.00) (0.00) 0.00 23,672.60 0.00 4,486.00 19,126.80 0.00 0,00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 462.50 0.00 0.00 0.00
0.00 (0.00) 80,839.40 0.00 9,530.25 (0.00) 0.00 0.00
138,117.55
$234,071.21

682

Southern College of Technology
FINANCIAL REPORT
For the Year Ended June 30, 1994

SOUTHERN COLLEGE OF TECHNOLOGY Marietta, Georgia

Stephen R. Cheshier
President

Faye H. Barber
Vice President for Business and Finance

683

SOUTHERN COLLEGE BALANCE
Year Ended

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land Buildings Improvements Other Than Buildings Library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted, allocated
Reserves For Inventory For Renewals and Replacements For Subsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted, unallocated (Surplus) Net Investment in Plant Restricted
Sponsored Grants & Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$2,130,839.98
286,184.81
85,052.10 26,986.50

$185,525.21 57,180.15
235,582.49

$190,408.29 115,922.07

$2,529,063.19 $835,271.11 889,293.00 1,724,584.11

$458,247.85
$23,952.92 33,750.00
101,855.00 159,357.92

$306,330.36 $0.00
0.00

108,425.28
578,101.28 31,481.88
88,490.86

228,110.08
49,871.49 22,908.36

306,330.36

804,499.08 $2,529,063.19

298,889.93 $458,247.85

306,330.36 $306,330.36

TOTAL
$2,488,773.48 0.00
459,266.83 0.00
320,814.59 28,986.50
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$3,293,641.40
$859,224.03 0.00
33,750.00 0.00
990,948.00 0.00
1,883,922.03
0.00 332,535.34
0.00 827,972.77
54,390.04 0.00
88,490.86 0.00
306,330.36 0.00 0.00 0.00
1,409,719.37
$3,293,841.40

684

OF TECHNOLOGY SHEET June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$45,613.66 1,899.38
741.445.29

$461,769.19

Unexpended

PLANT FUNDS Renewals And Replacements

$120,915.14 2,375.00

$507,770.62

Investment In Plant

AGENCY FUNDS

$0.00

$250,880.65

$788,958.33 $0.00

$461,769.19 $0.00

$123,290.14 $96,320.12

753,396.56 28,503,581.68
1.448,013.92 2,872,898.49 10,451,289.44

$507,770.62 $0.00

$44,029,180.09 $0.00

$250,880.65 $0.00

0.00

0.00

96,320.12

0.00

0.00

250,880.65 250,880.65

108,203.69
680,754.64 788,958.33 $788,958.33

461,769.19
461,769.19 $461,769.19

(73,853.81)

507,770.62 44,029,180.09

100,823.83 26,970.02
$123,290.14

507,770.62 $507,770.62

44,029,180.09 $44,029,180.09

0.00 $250,880.65

685

SOUTHERN COLLEGE
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUN D S RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources
TOTAL REVENUES AND OTHER ADDITIONS

$22,165,922.51
35,244.93 22,201,167.44

$0.00 2,889,511.72
63,053.59 2,952,565.31

$0.00
1,143,857.88 107,087.00 710,689.93 26,799.74
115,922.07 2,104,356.62

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Loan Cancellations and Write-Offs Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities Capitalized Expenditures Non-eapitalized Expenditures Deductions to Plant Properties Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
NET INCREASE IN FUND BALANCES BEFORE TRANSFER
TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJUSTMENTs/RECLASSIFICATIONS
BEGINNING FUND BALANCE
FUND BALANCES, JUNE 30,1994

22,087,809.61
15,078.51 13,350.31
22,116,238.43 84,929.01
199,682.02 199,682.02 284,611.03
5,324.52 514,563.53 $804,499.08

2,632,444.99
105,002.38
2,737,447.37 215,117.94
(323,684.36) (323,684.36) (108,566.42)
(1,526.77) 408,983.12 $298,889.93

1,951,770.31 78,563.63
8,714.29
2,039,048.23 65,308.39 44.20 3,817.28 3,861.48 69,169.87
(420,625.51) 657,786.00 $306,330.36

TOTAL CURRENT
FUNDS
$22,165,922.51 2,889,511.72 0.00 1,143,857.88 107,087.00 0.00 710,689.93 26,799.74 0.00 0.00 0.00 98,298.52 0.00 115,922.07
27,258,089.37
24,039,579.92 2,632,444.99 78,563.63 0.00 15,078.51 0.00 8,714.29 118,352.69 0.00 0.00 0.00 0.00 0.00
26,892,734.03
365,355.34
44.20 (120,185.06)
(120,140.86)
245,214.48
(416,827.76)
1,581,332.65
$1,409,719.37

686

OF TECHNOLOGY
IN FUND BALANCES June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

20,185.95
1,609.35 15,137.97

24,377.00

72.44 37,005.71

24,377.00

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

$0.00 6,500.00

$0.00

$0.00

42,459.73
1,174.03 1,507.75 51,641.51

32.56 32.56

3,278,148.83 3,278,148.83

610.00
610.00 36,395.71
0.00 36,395.71 752,562.62 $788,958.33

0.00 24,377.00
(44.20) (3,817.28) (3,861.48) 20,515.52
441,253.67 $461,769.19

112.03

328,285.54 7,044.16
335,441.73 (283,800.22)
1,925.00 1,925.00 (281,875.22)
308,845.24 $26,970.02

60,233.86 47,136.63
107,370.49 (107,337.93)

826,469.10
826,469.10 2,451,679.73

122,077.34 122,077.34
14,739.41

0.00 2,451,679.73

493,031.21 $507,770.62

41,577,500.36 $44,029,180.09

687

SOUTHERN COLLEGE OF TECHNOLOGY
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1994

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Endowment Other Sales and services of Educational Departments Other Sources Total Educational and General Revenues
Sales and services of Hospital
Sales and services of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures
Instruction Research Public service Academic Support Student services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures
Hospital Expenditures
Auxiliary Enterprises Expenditures
Mandatory Transfers
TOTAL EXPENDITURES AND MANDATORY TRANSFERS
OTHER TRANSFERS AND ADDITIONS/DEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS
NET INCREASE (DECREASE) IN FUND BALANCES

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

TOTAL CURRENT
FUNDS

$5,643,166.75 15,586,411.00
52,366.51 29,866.17
699,460.70 154,651.38 22,165,922.51
22,165,922.51

$419,416.86
47,317.09 59,859.82 526,593.77 2,362,917.95 2,889,511.72

$0.00
1,089,170.84 109,976.00 735,729.97 16,893.50
1,951,770.31
1,951,770.31

$6,062,583.61 0.00
15,586,411.00 0.00
1,141,537.35 109,976.00 0.00 765,596.14
16,893.50 47,317.09 699,460.70 214,511.20 24,644,286.59
0.00
2,362,917.95
27,007,204.54

12,427,867.95 76,735.98
2,059,762.18 1,750,087.03 2,941,427.69 2,659,517.78
172,411.00 22,087,809.61
22,087,809.61
199,682.02 21,894.62 (15,078.51)
206,498.13
$284,611.03

0.00
2,632,444.99 2,632,444.99
(323,684.36) (41,948.79)
(365,633.15) ($108,566.42)

141,894.44 173,524.04 435,138.03
55,614.89 99,947.35 71,085.62 974,565.94 1,951,770.31
(44.20) 1,951,726.11

12,569,762.39 173,524.04 511,874.Q1
2,115,377.07 1,850,034.38 3,012,513.31 2,659,517.78 1,146,976.94 24,039,579.92
0.00
2,632,444.99
(44.20)
26,671,980.71

65,308.39 3,817.28
69,125.67

65,308.39 (120,185.06)
(20,054.17)
(15,078.51)
(90,009.35)

$69,169.87

$245,214.48

688

SOUTHERN COLLEGE OF TECHNOLOGY
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30,1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJUSTMENTs/RECLASSIFICATIONS
BEGINNING FUND BALANCE

$21,826,463.28
34,968.53 21,861,431.81 21,751,232.86
15,078.51 13,026.91 21,779,338.28
0.00 82,093.53
6,464.84 136,233.03

$339,459.23
276.40 339,735.63 336,576.75
323.40 336,900.15
199,682.02 199,682.02 202,517.50
(1,140.32) 378,330.50

AUXILIARY ENTERPRISES
$0.00 2,889,511.72
63,053.59 2,952,565.31
2,632,444.99
105,002.38 2,737,447.37
(323,684.36) (323,684.36) (108,566.42)
(1,526.77) 408,983.12

FUND BALANCE, JUNE 30,1994

$224,791.40

$579,707.68

$298,889.93

TOTAL
$22,165,922.51 2,889,511.72 0.00 0.00 0.00 0.00 0.00 98,298.52 0.00
25,153,732.75
22,087,809.61 2,632,444.99 0.00 0.00 15,078.51 118,352.69 0.00
24,853,685.80
0.00 (124,O02.34)
(124,O02.34)
176,044.61
3,797.75
923,546.65
$1,103,389.01

689

SOUTHERN COLLEGE OF TECHNOLOGY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Non-Resident Tuition Student Activity Fees Fee Waivers Other Student Fees State Appropriations State of Georgia - General State of Georgia - Lottery Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants and Contracts Investment Income Endowment Sales and Services of Educational Departments Library Fines Check Service Charges Transcript Fees Other Revenues for Program Support Continuing Education Fees Other Sources Administrative Cost Allowance College Work-Study Program Pell Grants Program Supplemental Educ Opportunity Grants Program Group Insurance Continuation Program Veterans Administration Proceeds from Insurance Claims Revenue Bond Repayment Student Activities - Other Other Revenue
Total Educational and General

UNRESTRICTED

RESTRICTED

TOTAL

$4,652,350.75 513,139.30 290,210.70 172,411.00 15,055.00
15,216,411.00 370,000.00 52,366.51
29,866.17
3,986.60 27,618.04
5,958.42 3,513.64
658,384.00
2,819.87 2,885.00 3,009.42
300.56 1,038.00 23,951.30 66,5n.00 49,248.53 4,821.70
22,165,922.51

$0.00
1,089,170.84 109,796.00 0.00 735,909.97 16,893.50
1,951,nO.31

$4,652,350.75 513,139.30 290,210.70 172,411.00 15,055.00
15,216,411.00 370,000.00
1,141,537.35 109,796.00 0.00 765,776.14
16,893.50
3,986.60 27,618.04
5,958.42 3,513.64
658,384.00
2,819.87 2,885.00 3,009.42
300.56 1,038.00 23,951.30 66,5n.00 49,248.53 4,821.70
24,117,692.82

690

SOUTHERN COLLEGE OF TECHNOLOGY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES (Continued) Auxiliary Enterprises Student Housing Rents - Dormitories Conference Housing Late Fees Deposits Forfeited Other Income Food services Sales - Cafeteria Sales - Meal Plan Other Income Stores and Shops Sales - Bookstore Sales Comissions Other Income - Interest Intercollegiate Athletics Athletics - Fees Athletics - Recreation Athletics - Interest Athletics - Other Other service Units Student Health services Fees Other Income - Interest Other Income Student Transportation Fees Vending Operations - Contracted Sales Commissions Parking Operation Fees Fees Other Income - Interest Other Income Wilson Student Center Operations Fees
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

584,946.11 5,832.00 1,240.00 5,980.25 2,360.79
292,885.08 n,613.10 14,279.57
1,092,661.01 2,736.55
12,377.45
190,666.92 228,749.94
3,371.45 3,233.99
143,470.50 19,760.36 6,782.22
758.22
43,575.83
107,110.00 11,807.83 25,983.00
31,329.55
2,889,511.72
$25,055,434.23

0.00 $1 ,951 ,nO.31

584,946.11 5,832.00 1,240.00 5,980.25 2,360.79
292,885.08 n,613.10 14,279.57
1,092,661.01 2,736.55
12,377.45
190,666.92 228,749.94
3,371.45 3,233.99
143,470.50 19,760.36 6,782.22
758.22
43,575.83
107,110.00 11,807.83 25,983.00
31,329.55
2,889,511.72
$27,007,204.54

691

SOUTHERN COLLEGE OF TECHNOLOGY
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30. 1994

FUND CLASSIFiCATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES INSTRUCTION General Academic Instruction

School of Architecture

Dept of Architecture

School of Arts & Sciences

Dept of Computer Science

Dept of Humanities & Technical Communications

Dept of Mathematics

Dept of Physics & Chemistry

Learning Resources Center

School of Technology

Dept of Apparel & Textile Engineering Technology

Dept of Civil Engineering Technology

Dept of Construction

Dept of Electrical & Computer Engineering Technology

(J)

Dept of Industrial Engineering Technology

(0
""

Dept of Mechanical Engineering Technology School of Technology Management

Dept of Technology Management

External Degree Programs

Office of Director

General Instruction

General Instruction

$nl,618.65
1,043,306.23 1,358,612.60
958,667.87 956,099.42
55,819.02
264,658.25 827,547.31 319,027.23 1,691,389.48 1,060,747.91 1,395,555.04
487,426.17
75,081.42
10,489.48

Community Education Continuing Education Administration Continuing Education Programs
Preparatory and Remedial Instruction Dept of Developmental Studies

228,697.62 658,384.00
264,740.25

Restricted
$0.00 34,766.93
3,043.50
37,484.48 3,658.16
35,058.62 28.98
2,600.00 25,253.n

Total
$nl.618.65
1,078.073.16 1.361,656.10
958,667.87 956,099.42
55,819.02
302.142.73 827,547.31 322.685.39 1,726,448.10 l,060,n6.89 1,398 ,155.04
512.679.94
75,081.42
10.489.48
228,697.62 658,384.00
264,740.25

TOTAL INSTRUCTION

12,427,867.95

141,894.44

12,569,762.39

RESEARCH Individual or Project Research
Dept of Apparel & Textile Engineering Technology

173,524.04

173,524.04

TOTAL RESEARCH

0.00

173,524.04

173,524.04

Personal Services
$702.751.25 897,700.22
1,202,543.14 900,8n.59 795,324.55 54,810.41 241,412.12 693,992.72 286.798.25
1,501,620.82 928,943.79
1,005,279.78 474,986.30 67,427.60
70,308.88 249,825.41 252,157.76 10,326,760.59
153,100.69 153,100.69

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

$e,6n.87
4,988.90 6,722.38 3,268.10 3,539.n
3,482.02 3,090.74 5,568.11 1,154.29 9,081.49 5,406.63
4,086.20
5,072.10
840.20 1,829.83
94.08
64,902.71

$44,290.73
67.124.59 103,109.24
18,365.18 95,890.13
1,008.61
34,700.12 81,384.14 19,510.03 69,071.95 48,105.n 108,8n.53
31,153.44
2,581.72
10,489.48
105,224.64 406,728.76
7,396.41
1,255,012.47

2,689.83 2,689.83

17,733.52 17,733.52

Equipment
$17,898.80 108,259.45
49,281.34 36,157.00 61,344.97
22,548.47 49,079.71 10,809.00 154.601.04 74,645.84 278,591.10
2,454.00
52,323.90
5,092.00 923,086.62
0.00

SOUTHERN COLLEGE OF TECHNOLOGY
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) PUBLIC SERVICE Community Services
SChool of Technology Dept of Apparel & Textile Engineering Technology Dept of Mechanical Engineering Technology Dept for Public Services

Early Intervention Program Georgia Youth SCience & Technology Center Cobb GYSTC/NASA Teacher Resource Center Center for Quality Excellence

51,385.39
23,395.99 1,954.60

Restricted
6,882.59 40,401.35
235,643.69 25,232.86
126,977.54

Total
6,882.59 40,401.35 51,385.39 235,643.69 48,628.85 128,932.14

TOTAL PUBLIC SERVICE

76,735.98

435,138.03

511,874.01

ACADEMIC SUPPORT Libraries
Southern Tech Library Educational Media Services
Instructional Development Center Academic Computing Support
Office of Information Technology Microcomputer Support Services Academic Administration Dean - SChool of Architecture Dean - SChool of Arts and SCiences Dean -School of Technology Dean - School of Technology Management Office of Vice President

604,918.43
59,395.96
361,815.17 327,556.61
120,404.47 140,268.37
18,231.76 140,681.71 286,489.70

337.94 55,276.95

605,256.37
59,395.96
361,815.17 327,556.61
120,404.47 140,268.37
18,231.76 140,681.71 341,766.65

TOTAL ACADEMIC SUPPORT

2,059,762.18

55,614.89

2,115,377.07

Personal Services
3,487.34 38,961.92 41,625.15 227,260.08 40,331.78 107,911.18 459,577.45
309,962.00
112,424.36 218,964.50 116,734.51 131,516.99
11,782.01 130,800.18 269,578.73 1,301,763.28

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

1,392.89 366.11
2,160.28 8,697.69 3,052.56
15,669.53

2,002.36 1,073.32
7,599.96 (314.08)
5,244.51 21,020.96
36,627.03

574.79
682.92
1,260.11 491.60
2,106.01 1,785.64 1,583.19 2,389.12 11,537.83
22,411.21

61,838.21
19,529.74
151,623.17 31,864.32
1,563.95 6,965.74 4,866.56 7,492.41 57,098.09
342,842.19

Equipment
0.00 232,881.37
39,183.30 96,507.53 76,236.19
3,552.00 448,360.39

SOUTHERN COLLEGE OF TECHNOLOGY
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

STUDENT SERVICES

Student Services Administration

Office of the Vice President

161,981.34

Dept of Student Athletics

Athletic Director

125,041.77

Counseling and Career Guidance

Student Counseling & Testing

143,487.80

Career Services Center

201,934.73

Minority Affairs

68,223.56

Financial Aid Administration

195,448.45

Student Activities

Student Activities Program

336,576.75

Student Admissions

Student Recruitment

18,017.31

Student Records

0> Office of Admissions & Registrar
(0 ~
TOTAL STUDENT SERVICES

499,397.32 1,750,087.03

Restricted
97,026.60 799.03
2,121.72 99,947.35

Total
161,981.34 125,041.77 143,487.80 298,961.33 69,022.59 195,448.45 336,576.75
18,017.31 501,519.04 1,850,034.38

INSTITUTIONAL SUPPORT Executive Management Office of the President
Planning and Institutional Research Fiscal Operations
Office of V.P. for Business & Finance Business Office General Admin & Logistical Services Personnel Office Dept of Public Safety Post Office Sub-station Procurement & Central Stores Public Relations & Development Development & Alumni Relations Public Relations Office General Institutional Support Unassigned Faculty & Staff Benefits General Institutional Expenses On-Gampus Work Study Program

315,495.37 282,164.47
127,027.61 456,360.35
95,090.13 494,983.24
57,249.42 208,540.30
197,408.73 193,283.68
427,092.78 67,894.20 18,837.41

2,178.45
26,298.30 42,608.87

317,673.82 282,164.47
127,027.61 456,360.35
95,090.13 494,983.24
57,249.42 208,540.30
223,707.03 193,283.68
427,092.78 67,894.20 61,448.28

TOTAL INSTITUTIONAL SUPPORT

2,941,427.69

71,085.62

3,012,513.31

Personal Services
156,308.32 125,041.77 104,295.53 275,091.98 63,765.45 151,435.11 94,942.93
194.78 412,758.71 1,383,834.58
296,622.39 251,252.09 121,940.53 390,477.25
83,588.90 430,032.53
36,635.64 189,862.83 203,557.83 80,808.78 424,818.78
316.00
2,509,913.55

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

1,284.74

4,388.28

2,532.03 4,118.08 2,401.00 2,109.94
7,763.23
8,662.26
4,306.63
33,177.91

33,374.99 19,751.27
2,856.14 25,424.15
212,963.97
9,160.27
82,952.90
390,871.97

7,296.78 669.75
1,851.61 3,914.08
897.24 471.48 730.00 2,204.96 191.11
18,227.01

13,754.65 20,687.43
3,235.47 58,229.48
8,071.99 33,157.23
3,909.78 17,947.47
16,745.24 110,813.79
2,274.00 67,578.20 61,446.28
417,850.99

Equipment
3,265.25 16,477.25 20,906.62
1,500.80 42,149.92
9,555.20 3,739.56 2,532.00 31,322.00 16,704.00 1,199.00 1,470.00
66,521.76

SOUTHERN COLLEGE OF TECHNOLOGY
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

OPERATION & MAINTENANCE OF PLANT

Physical Plant Administration

166,364.68

Building Maintenance

General Building Maintenance

613,955.81

Extraordinary Building Maintenance

140,214.07

Energy Management System

71,485.00

Custodial Services

630,587.75

Utilities

703,936.51

Landscape and Grounds Maintenance

332,973.96

Restricted

Total
166,364.68
613,955.81 140,214.07
71,485.00 630,587.75 703,936.51 332,973.96

TOTAL OPERATION & MAINTENANCE OF PLANT

2,659,517.78

2,659,517.78

SCHOLARSHIPS AND FELLOWSHIPS

SCholarships

SCholarships - Federal

0> SCholarships - State

CD (11

Fee Waivers

SCholarships - Private

172,411.00

804,900.28 109,796.00
59,869.66

804,900.28 109,796.00 172,411.00
59,869.66

TOTAL SCHOLARSHIPS AND FELLOWSHIP

172,411.00

974,565.94

1,146,976.94

TOTAL EDUCATIONAL & GENERAL EXPENDITURES

22,087,809.61

1,951 ,nO.31

24,039,579.92

Personal Services
155,162.61 423,540.49 570,307.55 236,685.47 1,385,696.12
17,520,646.26

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

855.87 44.24
900.11

10,346.20
187,260.90 139,724.57
71,485.00 60,280.20 703,936.51 95,989.96
1,269,023.34

0.00 157,978.31

804,900.28 109,796.00 172,411.00
59,869.66
1,146,976.94
4,876,938.45

Equipment
3,110.18 489.50 298.53
3,898.21
0.00 1,484,016.90

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING
Housing Administration Norton Residence Hall Howell Residence Hall
TOTAL STUDENT HOUSING
FOOD SERVICES Cafeteria
TOTAL FOOD SERVICES
STORES AND SHOPS Bookstore
0> TOTAL STORES AND SHOPS
CD 0>
ATHLETICS Intercollegiate Athletics
TOTAL ATHLETICS
OTHER SERVICE UNITS Student Health Services Vending Operations Parking Operations Student Transportation Wilson Student Center
TOTAL OTHER SERVICE UNITS
TOTAL AUXILIARY ENTERPRISES EXPENDITURES

SOUTHERN COLLEGE OF TECHNOLOGY
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

194,059.66 196,208.57 257,069.04 647,337.27
397,822.96 397,822.96
1,028,285.74 1,028,285.74
301,619.03 301,619.03
110,253.37 27,737.79 78,168.29 430.55 40,789.99
257,379.99 2,632,444.99

194,059.66 196,208.57 257,069.04 647,337.27
397,822.96 397,822.96
1,028,285.74 1,028,285.74
301,619.03 301,619.03
110,253.37 27,737.79 78,168.29 430.55 40,789.99
257,379.99 2,632,444.99

85,869.28 127,293.86 165,182.76 378,345.90
16,252.00 16,252.00
185,981.18 185,981.18
59,379.08 59,379.08
16,252.00 16,252.00 53,494.99
0.02 40,389.99 126,389.00 766,347.16

41.16 63.35 84.46 188.97
10.56 10.56
21.12 21.12
19,878.19 19,878.19
10.56 10.56 10.56 (0.02)
31.66 20,130.50

108,149.22 68,851.36 91,801.82
268,802.40
381,560.40 381,560.40
842,283.14 842,283.14
220,471.76 220,471.76
93,990.81 11,475.23 24,662.74
430.55 400.00 130,959.33 1,844,On.03

Equipment
0.00 0.00 1,890.00 1,890.00
1,890.00

TOTAL CURRENT FUND EXPENDITURES

$24,720,254.60

$1 ,951 ,nO.31

$26,672,024.91

$18,286,993.42

$178,108.81

$6,721,015.48

$1,485,906.90

REVENUE Student Fees
Fees-Student Activities OthiJr Sources Ticket Sales Newspaper Advertising Yearbook Advertising Interest Income Intramurals Sales Tax Commissions Miscellaneous Revenue
TOTAL REVENUE
EXPENDITURES Intramural Athletics Intramurals Administration Social and Entertainment Activities College Activities Board Cultural Series Radio Station Student Government Student Government Award Program Student Development Student Judiciary Student Publications Student Yearbook Student Newspaper Student Handbook Other Student Organizations Student Center Operations Special Projects Student Orientation
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance. Adjusted Adjustments - Prior Year Non-mandatory Transfers
ENDING FUND BALANCE

SOUTHERN COLLEGE OF TECHNOLOGY
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES YEAR ENDED JUNE 30.1994

$7.348.60 9.192.72 7.200.00
20.809.85 798.50 5.76
3.893.10
$46.116.53 9.714.72
11.748.26
$10,876.41 148.70
2.082.77 637.58
$28.637.59 25.334.67 4,406.00
11.964.03 84,070.63 42,078.74
544.42

$290.210.70
49,248.53 $58.215.70
67,579.51 13.745.46 58,378.26 138.657.82

$339,459.23
336,576.75 2.882.48
378.330.50 (1,187.32)
199.682.02 $579.707.68

697

SOUTHERN COLLEGE OF TECHNOLOGY
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30,1994

REVENUES Student Fees
Fees - Athletics Fees - Recreation Other Revenue Private Gifts Sales of Athletic Tickets Use of Athletic Facility Interest Income

$190,866.92 228,749.94
1,000.00 933.99
1,300.00 3,371.45

$419,416.86 6,605.44

TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
General Program Expenses Basketball Program Baseball Program Tennis Program Facility Management Pay Back Project - Recreation Center
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year Non-mandatory Transfers
ENDING FUND BALANCE

45,413.63 92,939.48 52,813.67
6,370.61 37,504.64 66,577.00

$426,022.30
301,619.03 124,403.27 132,493.83
(901.94) (201,628.76) $54,366.40

698

SOUTHERN COLLEGE OF TECHNOLOGY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1, 1993

FEDERAL FUNDS Defense Logistics Agency-Subcontract Ga Tech Federal Work Study Program National Bureau of Standards & Research Carpet Proficiency Testing National Science Foundation Computer Integrated Manufacturing Laboratory Threaded Integration of Hardware & Software Local Area Networks Laboratory Pell Grant Supplemental Educational Opportunity Grant Veteran's Educational Outreach Program
TOTAL FEDERAL FUNDS
STATE FUNDS Georgia Department of Education - HOP E
TOTAL STATE FUNDS
PRIVATE FUNDS Alcoa Minority Orientation Grant American Public Works Association Scholarship American Society Quality Control Section 1502 Architecture Scholarships Amston Scholarships Associated Builders & Contractors Scholarship Burch Lowe Scholarships Center For Quality Excellence, Inc. Cobb GYSTC/N A S A Teacher Resource Center Computer Science Options Lecture Program Dobbins Officer's Wives Scholarships General Apparel Research General Textile Research Georgia Highway Contractors Assoc Scholarships Georgia Youth Science & Technology Center, Inc. Gifts for Department of Construction Gifts for Mechanical Engineering Technology Gifts for Technology Management Gifts - SCT Apparel Education Foundation, Inc. Gifts - SCT Foundation for Program Improvement Gifts from Textile Education Foundation, Inc. Harry P. Leu Scholarships IBM Total Quality Management Grant Lockheed Student Work Program PCEA Golden Hammer Award Pulp & Paper Manufacturing Program Purchased Pell Grants S C T Foundation Salary Support S C T Apparel Education/AMET Scholarships Sharp PLUS Program Society for Technical Communication Bookshelf Society Manufacturing Eng. Faculty Development Textile Education Foundation Scholarships W. Clair Harris Salary Support WalMart Competitive Edge Scholarships
TOTAL PRIVATE FUNDS

($36,233.27) (8.02)
(10,287.28)
(1,571.05) 700.00
(47,399.62)
0.00
2,000.00 337.94
2,203.50 3,438.80 6,623.69
777.49 (21,618.62)
746.30 4,111.86 (1,979.93)
830.03 3,000.00 (20,105.53) 3,436.63
200.00 510.00 (2,192.77) 166,179.80 (4,315.41) 1,068.70 84,902.62 (5,211.35) 1,044.97 27,631.47 (10,026.18)
11,034.57
2,600.00 4,190.82
261,419.40

RECEIPTS
$248,859.40 44,851.15 20,232.00 10,287.28 8,553.00
755,630.90 53,322.43 2,121.72
1,143,857.88
107,087.00 107,087.00
799.03 1,000.00
2,000.00 57,301.22 23,199.60
6,866.00
254,493.22 4,000.00
200.00 12,150.00 10,272.00
9,737.28
93,253.00 128,461.21
25,500.00 13,036.18 10,100.00 22,250.00
1,250.00
23,200.00 6,621.19 5,000.00
710,689.93

699

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30,1994

$160,259.62 42,608.87
12,379.42
32,737.93 34,163.00 753,886.85 51,013.43
2,121.72
1,089,170.84
109,796.00
109,796.00
799.03 1,000.00
337.94 1,200.00
100.00 2,925.00
65,074.92 23,199.53
885.00 6,882.59 3,000.00 235,643.69 3,658.16
7,387.56 19,301.35 23,475.73
147,505.84 97,026.60 330.00 40,401.35 3,010.00 10,100.00 6,417.19 2,033.33
2,600.00 20,180.20
6,621.19 4,813.77
735,909.97

$52,366.51 2,819.87 2,885.00 3,009.42
61,080.80 0.00
26,197.12
26,197.12

$0.00 (585.61)
0.00 7,852.58
0.00 0.00 (32,737.93) (25,610.00) (2,712.00) (0.42) 0.00
(53,793.38)
(2,709.00)
(2,709.00)
0.00 2,000.00
0.00 1,003.50 3,338.80 5,698.69
777.49 (29,392.32)
0.07 746.30 4,111.86 (2,864.93) 813.44
0.00 (1,256.00) 3,778.47
200.00 710.00 2,569.67 157,150.45 (18,053.86) 1,068.70 30,649.78
26.14 714.97 12,730.12
0.00 0.00 4,617.38 20,216.67 1,250.00 0.00 7,210.62 0.00 186.23
210,002.24

SOUTHERN COLLEGE OF TECHNOLOGY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

ENDOWMENT FUNDS Duane Weiss Academic Excellence Fund Barnett Bank Scholarships General Scholarships Lambert Memorial Scholarships Marietta Kiwanis Scholarships Mortin Scholarships Ratner Memorial Scholarships Stultz Memorial Scholarships Berger Tau Alpha Pi Achievement Award

6,802.90 6,387.41 9,319.23
5n.24 14,941.43
567.99 174.07

TOTAL ENDOWMENT FUNDS TOTAL RESTRICTED FUNDS-CASH BASIS

38,nO.27 252,790.05

AMOUNTS EXPENDED BUT NOT REIMBURSED

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$657,786.00

RECEIPTS
37.26 6,112.35 10,203.67 3,056.21
712.99 4,390.07 1,623.64
258.46 405.09
26,799.74
1,988,434.55
115,922.07
$2,104,356.62

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30,1994

1,850.00 8,460.50 5,000.00
900.00 433.00 250.00 16,893.50 1,951,nO.31
$1,951,nO.31

(644.20) 1,032.86 (1,954.35) 4,818.30
7.07 8,328.76
134.97 44.67
11,768.08
99,046.00
$99,046.00

681.46 10,032.39 10,084.93
2,557.14 383.16
11,002.74 1,623.66 387.86 155.09
36,908.43
190,408.29
115,922.07
$306,330.36

700

SOUTHERN COLLEGE OF TECHNOLOGY
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30,1994

BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Gifts and Grants Federal Private Interest Income Federal Private Reimbursements Federal
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments - Perkins Administrative Allowance - Perkins Loan Collection Costs Perkins Private
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $752,562.62

ENDOWMENT FUNDS
$441,253.67

TOTAL $1,193,816.29

20,185.95 1,609.35
11,764.87 3,373.10 72.44
37,005.71
509.25 100.75 610.00
0.00 $788,958.33

24,377.00 24,377.00

20,185.95 25,986.35
11,764.87 3,373.10
72.44
61,382.71

0.00

0.00 0.00
509.25 100.75
610.00

(44.20) (3,817.28)
(3,861.48)
$461,769.19

(44.20) (3,817.28)
(3,861.48)
$1,250,727.52

701

SOUTHERN COLLEGE OF TECHNOLOGY
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

LOAN FUNDS Fedaral Perkins Loan Program Private Southern Tech Foundation, Inc. Loan Fund John I Alford Loan Fund Associated Builders and Contractors Loan Fu S C T Foundation Professional Development Student Emergency Loans

$635,899.20
85,731.51 10,372.38
1,005.00 14,040.89
5,513.64

TOTAL LOAN FUNDS

752,562.62

ENDOWMENT FUNDS Unrestricted As To Income Clarke Lambert Memorial Endowment General Scholarship Endowment Fund Restricted As To Income Marietta Kiwanis Gordon K Mortin Academic Excellence Fund Barnett Bank Milton Ratner Warren P Stutz Frederick J Berger Tau Alpha Pi Award

50,000.00 184,515.28
9,035.00 71,833.19
1,644.20 100,000.00 20,000.00
4,226.00

TOTAL ENDOWMENT FUNDS

441,253.67

TOTAL PUBLIC TRUST FUNDS

$1,193,816.29

ADDITIONS

DEDUCTIONS

ADJUSTMENTS & TRANSFERS

FUND BALANCE JUNE 30,1994

$33,632.61 2,376.81 273.70 722.59
37,005.71

$509.25 100.75
610.00

$0.00 0.00

$669,022.56
88,007.57 10,646.08
1,005.00 14,763.48
5,513.64
788,958.33

4,000.00
2.00
10,000.00 275.00
10,100.00
24,3n.00
$61,382.71

0.00 $610.00

700.00 (4,517.28)
(644.20) 600.00
(3,861.48) ($3,861.48)

50,700.00 179,998.00
13,035.00 71,833.19
1,002.00 100,600.00
30,000.00 4,501.00
10,100.00
461,769.19
$1,250,727.52

702

LOAN FUNDS Common Stock
TOTAL LOAN FUNDS
TOTAL PUBLIC TRUST FUNDS

SOUTHERN COLLEGE OF TECHNOLOGY
SUMMARY OF PUBLIC TRUST FUND INVESTMENTS Year Ended June 30,1994

BOOK VALUE

MARKET VALUE

$1,899.38 $1,899.38
1,899.38

$1,785.00 $1,785.00
1,785.00

COMMON STOCKS Florida Power & Light Group, Incorporated
TOTAL STOCKS - LOAN FUNDS

DETAIL OF INVESTMENTS IN STOCKS LOAN FUNDS

NUMBER OF SHARES
60
60

BOOK VALUE

MARKET VALUE

$1,899.38 $1,899.38

$1,785.00 $1,785.00

703

SOUTHERN COLLEGE OF TECHNOLOGY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1994

REVENUE/ADDITIONS State Appropriations - Lottery Funds Salvage Sales Interest Income Other
TOTAL REVENUE/ADDITIONS
Buildings Norton Residence Hall Howell Residence Hall Civil Engineering Technology Building Wilson Student Center Indoor Recreation Complex GYSTC Modular Building
Total Buildings
Improvements Other Than Buildings Outdoor Recreation Complex
Total Improvements Other Than Buildings
Equipment Burruss Academic Building Public Safety/Procurement Food Services Campus Bookstore Physical Plant Operations
Total Equipment
Expenditures Not To Be Capitalized Burruss Academic Building Norton Residence Hall Howell Residence Hall Food Services Campus Bookstore Physical Plant Operations
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURESIDEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Student Activities Unallocated Balance Transfers from Auxiliary Enterprises Reserve for Renewals and Replacements Reserve for BuslVan replacement
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$6,500.00 1,467.75
42,459.73 40.00
50,467.48

$0.00 0.00

75,000.00 1,925.00 780.32 4,917.16
82,622.48
0.00
4,799.00 1,330.00
31,624.68 37,753.68
1,943.00

0.00 207,909.38 207,909.38
0.00

5,101.16 7,044.16
127,420.32

0.00 207,909.38

Total

RENEWALS AND REPLACEMENTS

$6,500.00 1,467.75
42,459.73 40.00
50,467.48

$0.00 0.00

0.00 0.00 75,000.00 1,925.00 780.32 4,917.16 82,622.48

19,365.00 19,365.00
38,730.00

207,909.38

207,909.38

0.00

4,799.00 1,330.00
0.00 0.00 31,624.68 37,753.68

1,093.00 7,375.86 13,035.00 21,503.86

1,943.00 0.00 0.00 0.00 0.00
5,101.16 7,044.16
335,329.70

34,415.10 8,123.99 3,962.54 635.00
47,136.63
107,370.49

1,925.00

1,925.00 112.03
1,174.03 (112.03)
(73,853.81) 0.00
($7310\81)

0.00 308,733.21
0.00 100,823.83 $100,823.83

1,925.00
0.00 1,925.00 308,845.24 1,174.03 (112.03)
(73,853.81) 100,823.83 $26,970.02

121,749.67 327.67
122,077.34 493,031.21
32.56
507,770.62 $507,770.62

SOUTHERN COLLEGE OF TECHNOLOGY
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30,1994

BEGINNING INVESTMENT IN PLANT
ADDiTIONS Expended from Current Funds Equipment Library Collections Energy Management System Expended from Ga. State Financing & Investment Commission Expended from Unexpended Plant Funds . Expended from Renewals and Replacement Funds Gifts Transfer from Other State Agencies
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Trade-Ins Transferred to State Surplus/Agency Adjustment to Prior Year Accounts Payable Adjustments to Inventory Counts
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$1,268,725.22 217,181.68
$273,796.64 430,506.78

$41,577,500.36

1,485,906.90 71,485.00
1,298,798.19 328,195.54 60,233.86 29,342.34 4,187.00

3,278,148.83

704,303.42 10,887.56
111,278.12

826,469.10 44,029,180.09
0.00 $44,029,180.09

705

SOUTHERN COLLEGE OF TECHNOLOGY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

LAND Main Campus

YEAR ACQUIRED

INVESTMENT JULY1, 1993
$753,396.56

TOTAL LAND

753,396.56

BUILDINGS Administration Building Classroom Building Crawford Laboratory Building Electrical/Computer Engr Tech Buildi Architecture Building Clarence Arnston Building Norton Residence Hall Howell Residence Hall Library Building Gymnasium/Athletic Building Civil Engineering Technology Buildin Wilson Student Center Continuing Education Building Burruss Academic Building Wilder Communications Complex Public Safety/Procurement Building W Clair Harris Textile Center Civil Modular Classroom GYSTC Modular Building Indoor Recreation Center Energy Management (All Buildings)

1961 1961 1961 1961 1961 1961 1964 1964 1968 1958 19n 19n 1983 1984 1984 1985 1988 1989 1994 1994 1991

825,164.02 427,702.01 1,736,907.42 841,965.48 409,448.94 1,748,419.93 1,444,832.72 1,399,828.50 4,291,575.18 880,208.44 508,189.03 8,856,233.39 158,575.07 2,783,350.40 223,402.32 1n,649.04 1,883,108.64 34,880.00
n8,217.81

TOTAL BUILDINGS

27,183,436.12

IMPROVEMENTS OTHER THAN BUILDINGS Athletics Fields & Tennis Courts Electrical System Fences Campus Markers Landscape Walkways & Parking Lots Campus Master Plan Energy Audit Civil Defense Warning System Outdoor Recreation Complex Aerial Power & Telephone Line Burial

74,188.57 830.59
74,864.38 3,998.82
189,041.12 489,510.58
16,000.00 11,400.00
8,345.80 359,578.88

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

1,225,554.54

ADDITIONS

DEDUCTIONS

ADJUSTMENTS/ TRANSFERS

$0.00

$0.00

$0.00

0.00

0.00

0.00

3,528.00 1,759.00 7,830.00 3,217.00 851,353.36 439,205.29
18,518.93 4,917.18
118,333.82 71,485.00
1,320,145.56

0.00

0.00

207,909.38 14,550.00
222,459.38

0.00

0.00

INVESTMENT JUNE 30, 1994
$753,396.56
753,396.56
825,164.02 427,702.01 1,736,907.42 841,965.48 412,978.94 1,748,419.93 1,448,591.72 1,407,858.50 4,294,792.18 880,208.44 1,157,522.39 7,095,438.88 158,575.07 2,783,350.40 223,402.32 1n,649.04 1,901,825.57
34,880.00 4,917.18
118,333.82 847,702.81
28,503,581.88
74,188.57 830.59
74,864.38 3,998.82
189,041.12 489,510.58
18,000.00 11,400.00
8,345.80 567,486.28
14,550.00
1,448,013.92

LIBRARY COLLECTIONS General Acquisitions Donations
TOTAL LIBRARY COLLECTIONS

2,881,097.27 2,861,097.27

217,181.88 217,181.88

5,380.46 5,380.46

0.00

2,872,898.49 0.00
2,872,898.49

706

SOUTHERN COLLEGE OF TECHNOLOGY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

YEAR ACQUIRED
EQUIPMENT Administration Building Classroom Building Crawford Laboratory Building Electrical/Computer Engr Tech Building Architecture Building Clarence Amston Building Norton Residence Hall Howell Residence Hall Library Building Gymnasium/Athletic Building Civil Engineering Technology Building Wilson Student Center Continuing Education BUilding Burruss Academic Building Wilder Communications Complex Public Safety/Procurement Building W Clair Harris Textile Center Plant Operations Building Special Shops Building Equipment on Order
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

INVESTMENT JULY 1, 1993
344,994.69 708,455.65 1,339,383.32 981,607.42 704,186.52 1,502,870.78 159,472.62
41,444.34 260,754.32
30,264.82 5,299.24
321,517.40 55,882.86
1,165,486.20 661,284.63 144,336.25 538,904.88 423,368.46 6,768.00 357,733.47
9,754,015.87
$41,577,500.36

ADDITIONS
18,514.19 171,882.15 140,341.83 137,875.82
47,986.61 102,525.61
15,467.56 8,768.03
99,007.09 2,533.00
112,899.60 48,187.65
246,367.14 24,635.60 44,888.84 34,258.87 94,608.61
167,614.01
1,518,362.21
$3,278,148.83

DEDUCTIONS

ADJUSTMENTS/ TRANSFERS

14,146.60 55,668.55 198,470.21 57,581.73 14,526.36 198,172.15 15,221.00
7,211.00 31,775.80
9,068.90 16,944.30 174,353.64
7,603.00
14,838.30
5,507.10
821,088.64
$826,469.10

(23,459.58) (42,646.01)
7,347.11 24,352.72
5,644.00 44,444.49 (10,945.48) 10,067.56
10,134.03
63,307.49 (28,568.23) (81,511.35)
(1,604.21) 7,379.27 16,058.19
(0.00)
($0.00)

INVESTMENT JUNE 30,1994
325,902.70 782,023.24 1,288,602.05 1,086,254.23 743,290.77 1,451,668.73 148,773.70
53,068.93 327,985.61
42,931.85 5,299.24
488,655.59 58,557.98
1,155,988.35 685,920.23 180,017.88 580,543.02 519,196.96 6,768.00 519,840.38
10,451,289.44
$44,029,180.09

707

SOUTHERN COLLEGE OF TECHNOLOGY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS HELD ON DEPOSIT Alc.oa Foundation Grant American Society for Engineering Education-SE Meeting A T & T Bell Laboratories Award Returned Check Fees College & University Fund Accounting Workshops S C T Charity Cooperative Fund S C T Continuing Education Activity Fees S C T Continuing Education Banquet Fees S C T Foundation Promotional & Development Activities M T M Association for Standards & Research S C T Holiday Banquet Funds S C T Foundation Gifts for Financial Aid The Recoulley Prize Association for Unmanned Vehicle Systems (A U V S) S C T Constructor's Guild AT & T Computer Science Training Funds S C T Cycling Club Cobb County Ga Youth Science & Technology Center Ga Resident Assistant Saturday Seminar 1994 Regents Committee on MathlCS/Systems Analysis Regents Committee on Business Administration S C T Interfraternity Council Federal Financial Aid Clearing Ga Incentive Grant Clearing Guaranteed Student Loan Clearing Student Deposits Clearing Student Excess Payments Clearing
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Regents Opportunity Grants Regents Scholarships Regents Scholarships (Prior Year) American Legion Unit 29 Chick-Fil-A Scholarship Etowah Education Foundation Scholarship Jean R. Padgett, Trustee M A Johns Trust Fund Scholarship Roadway Package System, Inc. Bibb Foundation Scholarship Kroger Company Scholarship Women in Construction - Atlanta Foundation Marietta Rotary Club Scholarship Bank of Hiwassee Scholarship Student Incentive Grants George E Crouch Foundation Winn Dixie Scholarship Monsanto Scholarship Lemon and Carnell Scholarship N 0 P A Scholarship TDK Corporation Scholarship WalMartlSam's Warehouse Scholarship World Carpets Foundation Jackson National Life/A J Pasant Memorial

FUND BALANCE JULY 1,1993
$5,000.00 93.00 (1.00)
22,072.28 365.83 777.84
5,797.88 4,807.25 45,336.24
21.04 52,000.00
780.00 190.90 427.95 5,700.00 1,130.75 3,533.65
148,033.61

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

$4,200.97
500.00
120.00 790.00 16,124.62 19,981.33 16,903.98 5,700.00 407.50 2,419.25
1,650.00 616.00
200.00
4,960.00 3,450.00
210.00 1,400.08 609,432.39
450.00 556,014.69
16,463.26 521.00
1,262,515.07

$4,200.97 93.00
470.22 22,072.28
485.83 960.59 19,683.29 18,261.06 2,486.34 5,700.00 409.24 22,836.50
49.21 297.87 5,700.00 1,329.50 3,533.65 4,960.00 3,022.97 210.00
609,432.39 450.00
555,389.69 15,046.26 521.00
1,297,601.86

$5,000.00 28.78
607.25 2,239.21 6,527.52 59,753.88
19.30 31,582.75
780.00 1,791.69
746.08 1.25
427.03 1,400.08
625.00 1,417.00
112,946.82

1.00
2,050.00 500.00 516.00
2,200.00
392.10
1,341.00 250.00 500.00 909.00
1,000.00 2,499.52

11,662.00 4,100.00
3,484.00 1,950.00 7,700.00 1,165.33 8,299.10 1,100.00 6,702.49
300.00 500.00
325.00 3,000.00 1,000.00
2,000.00 2,000.00
500.00 1,650.00 1,000.00

11,473.40 2,750.00
4,000.00 1,950.00 9,900.00 1,165.33 8,691.20 1,100.00 5,927.49 1,141.00
500.00 500.00 1,234.00 3,000.00 1,000.00 1,000.00 2,499.52 2,000.00 1,000.00 500.00 1,650.00 1,000.00

189.60 1,350.00 2,050.00
500.00
n5.00 500.00 250.00
1,000.00

708

SOUTHERN COLLEGE OF TECHNOLOGY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) Wine and Spirits Wholesalers of Georgia Two Ten International Footwear Foundation Philip Morris Scholarship Elna Tylor Scholarship Business and Technology Alliance Fannin County Scholarship Central Baptist Church Scholarship First Meliorite Church Scholarship Milton High School Scholarship Union Wages Scholarship Society for Software Quality Essay Scholarship Annie P. henderson Scholarship Social Circle Scholarship Committee R B PamplinlMount Vernon Mills Scholarship American Association of State Troopers Booker T Washington Scholarship Floyd County Homemaker's Council Air Force Aid Society Education Grant Ivan Allen Scholarship Blue Ridge Telephone Company Gwinnett American Business Women's Association Henry County High School Association Professional Association of Georgia Educators Foundation Ray Dellinger Scholarship Fund Wesley Chapel General Motors Scholarship Ty Cobb Educational Foundation International Association of Personnel Employment Secretaries Ancient Grand Court of Jericho Atlanta Bar Foundation Network of Executive Women Prince Hall Chapter Scholarship Scottish Rite Foundation of Georgia First Presbyterian Church Scholarhip Mark Harper Memorial Scholarship Fund Capital Management Group Architect's Foundation of North Georgia Douglas County Home Builders Scholarhip N ARM Scholarship Professional Construction Estimators Association Kiwanis Club of Meriwether County Atlanta Armed Forces Scholarhip Women in Electronics Scholarhip

FUND BALANCE JULY1,1993

TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

12,158.62

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1994

200.00 210.00 1,000.00 300.00 2,000.00 2,500.00 1,500.00 12,902.00 200.00 1,000.00 500.00 1,000.00 1,000.00 1,600.00 500.00 1,000.00 625.00 2,000.00 1,000.00 2,500.00 548.50 1,500.00 467.00 2,000.00 550.00 2,000.00 1,500.00 300.00 2,000.00 1,000.00 300.00 500.00 870.00 250.00 1,000.00 1,200.00 500.00 750.00 1,000.00 200.00 1,000.00 1,800.00
113,210.42

200.00 210.00 1,000.00 300.00 2,000.00 2,500.00 1,500.00 9,251.00 200.00 1,000.00 500.00 1,000.00 1,000.00 1,600.00 500.00 1,000.00 625.00 2,000.00 1,000.00 2,500.00 548.50 1,500.00 467.00 2,000.00 550.00 2,000.00 1,500.00 300.00 1,333.34 1,000.00 300.00 500.00 870.00 250.00 1,000.00 1,200.00 500.00 750.00 1,000.00 200.00 1,000.00 1,800.00
114,436.78

3,651.00 666.66
10,932.26

709

SOUTHERN COLLEGE OF TECHNOLOGY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

PAYROLL OPERATIONS Par~oll Deductions Federal Income Tax Withholdings State Income Tax Withholdings F I C A-Employee F I C AlMedicare-Employee Group Health Insurance-Employee Group Life Insurance-Employee Employees Dental Insurance Long Term Disability Insurance-Employee Accidental Death and Dismemberment Insurance Georgia Defined Contribution Plan Teacher Retirement-Employee Optional Retirement Plan lfTlAA-Employee Optional Retirement Plan 2NALlC-Employee State Employees Credit Union State Charitable Contributions Campaign Southern Tech Foundation, Incorporated United States Savings Bonds Garnishments Tax Levies Tax Sheltered Annuities Resident Assistants Room and Board Miscellaneous Payroll Deductions Employer Liability F I C A-Employer Group Health Insurance-Employer Group Life Insurance-Employer Teacher Retirement-Employer F I C A-Medicare-Employer Optional Retirement Plan lfTJAA-Employer Optional Retirement Plan 2NALlC-Employer
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1,1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1994

(496.35)
17,144.44 7,047.53 3,156.04 3,352.14 747.20 548.01 0.02 (0.01) (236.87) 136.87 71.00 137.50
1,092.18
72,729.29 3,078.50
0.11 0.01 108,507.61
$288,699.84

1,471,179.33 540,931.71 757,940.44 191,890.08 329,245.44 122,032.48 36,754.24 41,945.30 9,833.65 50,718.34 626,162.73 102,665.62 27,069.25 234,643.44 3,762.98 1,027.00 6,137.50 5,897.88 1,133.13 412,171.94 16,061.00 26,703.60
757,944.17 1,313,345.05
63,007.45 1,354,625.21
191,902.72 88,443.51 18,046.36
8,783,221.35
$10,158,946.84

1,470,882.98 540,931.71 757,940.44 191,890.28 325,179.32 117,485.33 35,094.22 40,200.34 8,814.00 50,805.10 627,119.73 102,665.62 27,069.25 232,378.94 3,102.65 739.50 5,700.00 5,897.88 1,133.13 411,876.94 16,061.00 27,171.63
757,944.17 1,312,618.29
60,592.86 1,355,239.69
191,902.72 88,443.51 18,046.36
8,764,727.39
$10,176,766.03

(0.20) 21,210.56 11,594.88
4,816.06 5,097.10 1,766.85
(86.76) (408.99)
0.02 (0.01) 2,027.63 797.20 358.50 575.00
295.00
624.15
73,456.05 5,493.09 (614.48)
0.11 0.Q1
127,001.57
$250,880.65

710

West Georgia College
FINANCIAL REPORT
For the Year Ended June 30, 1994

Bruce W. Lyon
Acting President

WEST GEORGIA COLLEGE Carrollton, Georgia
William N. Gauthier
Vice President for Business and Finance
711

WEST GEORGIA BALANCE
Year Ended

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land Buildings Improvements Other Than Buildings Library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted, allocated
Reserves For Inventory For Renewals and Replacements For Subsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted, unallocated (Surplus) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$2,103,677.15
495,478.97
168,063.76 117,005.35

$1,934,742.80
7,342.07
610,850.40 33,116.32

($79,797.14) 151,998.25

$2,884,225.23
$951,454.69 5,762.92
1,613,565.05 2,570,782.66

$2,586,051.59
$51,762.76 185,767.00 493,320.25
730,850.01

$72,201.11 $0.00
0.00

167,288.86
141,378.20 933.01
3,842.50

610,850.40
933,316.17 311,035.01

72,201.11

313,442.57 $2,884,225.23

1,855,201.58 $2,586,051.59

72,201.11 $72,201.11

TOTAL
$3,958,622.81 0.00
654,819.29 0.00
778,914.16 150,121.67
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$5,542,477.93
$1,003,217.45 0.00
191,529.92 0.00
2,106,885.30 0.00
3,301,632.67
0.00 778,139.26
0.00 1,074,694.37
311,968.02 0.00
3,842.50 0.00
72,201.11 0.00 0.00 0.00
2,240,845.26
$5,542,477.93

712

COLLEGE SHEET June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$140,231.41 1,794,887.45

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

AGENCY FUNDS

$121,981.83 106,421.64

$1,296,087.08

$0.00

$305,498.11

$554,184.25 43,478,688.62
2,540,643.28 7,407,2n.69 7,527,110.65

$1,935,118.86 $0.00

$0.00 $0.00

$228,403.47 $189,249.70

$1,296,087.08 $47,790.44

$61,507,904.49 $0.00

$305,498.11 $0.00

305,498.11

0.00

0.00

189,249.70

47,790.44

0.00

305,498.11

139,587.10
1,795,531.76 1,935,118.86 $1,935,118.86

39,153.n

1,248,296.64 61,507,904.49

0.00 $0.00

39,153.n $228,403.47

1,248,296.64 $1,296,087.08

61,507,904.49 $61,507,904.49

0.00 $305,498.11

713

WEST GEORGIA
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUN D S RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts. Grants. and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources

$36,432.195.95 4.778.63

TOTAL REVENUES AND OTHER ADDITIONS

36.436.974.58

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year
To State Treasury - General Loan Cancellations and Write-Offs Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities
Capitalized Expenditures Non-Gapitalized Expenditures Deductions to Plant Properties Other Deductions

36.401.491.83 13,749.03

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

36,415.240.86

NET INCREASE IN FUND BALANCES BEFORE TRANSFER

21.733.72

TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers

(85.000.00)

TOTAL TRANSFERS AMONG FUNDS

(85.000.00)

NET INCREASE (DECREASE) IN FUND BALANCES

(63.266.28)

ADJUSTMENTs/RECLASSIFICATIONS

6,550.00

BEGINNING FUND BALANCE

370.158.85

FUND BALANCES. JUNE 30. 1994

$313,442.57

$0.00 7,991.093.79
2.799.63 7.993.893.42 7.650,699.51
7.650.699.51 343.193.91 (352.774.88) (352.774.88) (9,580.97) (152.537.00)
2.017.319.55 $1.855.201.58

$0.00 2.793,851.29
865.859.98 397.073.80
151.998.25 4.208.783.32 3.947.762.43
45,772.46
3.993.534.89 215.248.43
0.00 215.248.43 (236.843.01)
93.795.69 $72.201.11

TOTAL CURRENT
FUNDS
$36.432.195.95 7.991.093.79 0.00 2.793.851.29 865.859.98 0.00 397.073.80 0.00 0.00 0.00 0.00 7.578.26 0.00 151.998.25
48.639.651.32
40.349.254.26 7,650,699.51 45.772.46 0.00 13.749.03 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
48,059,475.26
580.176.06
0.00 (437.774.88)
(437.774.88)
142,401.18
(382,830.01)
2,481.274.09
$2.240.845.26

714

COLLEGE
IN FUND BALANCES June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00 7,047.00 4,805.00 49,759.07

$0.00

15,979.54

n,59O.61

0.00

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

$0.00 194,500.00

$0.00

$0.00

103,854.36
39,153.n 527.00
338,035.13

20,738.83

20,738.83

4,305,381.83 4,305,381.83

46,881.47 14,885.47
61,766.94 15,823.67
0.00 15,823.67 1,919,295.19 $1,935,118.86

0.00 0.00
0.00 0.00
0.00 $0.00

370,351.42 4,901.44
375,252.86 (37,217.73)

130,488.05 18,081.31
148,569.36 (127,830.53)

288,790.80
288,790.80 4,016,591.03

76,371.50 76,371.50 39,153.n

361,403.38 361,403.38 233,572.85

0.00 4,016,591.03

0.00 $39,153.n

1,014,723.79 $1,248,296.64

57,491,313.46 $61,507,904.49

715

WEST GEORGIA COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30,1994

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Endowment Other Sales and Services of Educational Departments Other Sources Total Educational and General Revenues
Sales and Services of Hospital
Sales and Services of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures Instruction Research Public Service Academic Support Student Services Institutional Support Operation and Maintenance of Plant SCholarships and Fellowships Total Educational and General Expenditures
Hospital Expenditures
Auxiliary Enterprises Expenditures
Mandatory Transfers
TOTAL EXPENDITURES AND MANDATORY TRANSFERS
OTHER TRANSFERS AND ADDITIONSIDEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
TOTAL OTHER TRANSFERS & ADDITIONSIDEDUCTIONS
NET INCREASE (DECREASE) IN FUND BALANCES

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

TOTAL CURRENT
FUNDS

$11,378,355.62 24,414,444.00 5,645.71 10,610.80 1,325.20

$5,474,867.81

361,777.78 260,036.84 36,432,195.95

358,319.18 5,833,186.99

36,432,195.95

2,157,906.80 7,991,093.79

$0.00 2,730,653.83
788,223.85 428,884.75
3,947,762.43
3,947,762.43

$16,853,223.43 0.00
24,414,444.00 0.00
2,736,299.54 798,834.65 0.00 430,209.95
0.00 0.00 361,777.78 618,356.02 46,213,145.37
0.00
2,157,906.80
48,371,052.17

18,888,218.79 89,605.16
4,106,865.66 2,669,223.76 5,906,345.39 4,139,652.07
601,581.00 36,401,491.83
36,401,491.83
(85,000.00) 4,n8.63
(13,749.03) (93,970.40)
($63,266.28)

0.00 7,650,699.51 7,650,699.51
(352,n4.88) 2,799.63
(349,975.25) ($9,580.97)

273,597.73 141,896.41
1,797.00 54,708.21 205,607.41 3,270,155.67 3,947,762.43
3,947,762.43

19,161,816.52 231,501.57 0.00
4,108,662.66 2,723,931.97 6,111,952.80 4,139,652.07 3,871,736.67 40,349,254 .26
0.00
7,650,699.51
0.00
47,999,953.n

(21,594.58) 236,843.01
215,248.43

(21,594.58) (437,n4.88) 244,421.27
(13,749.03)
(228,697.22)

$215,248.43

$142,401.18

716

WEST GEORGIA COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30,1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures AUXiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJUSTMENTs/RECLASSIFICATIONS
BEGINNING FUND BALANCE

$36,016,711.88
3,594.61 36,020,306.49 36,016,463.99
13,749.03 36,030,213.02
0.00 (9,906.53) 6,550.00 175,420.90

$415,484.07
1,184.02 416,668.09 385,027.84
385,027.84 (85,000.00) (85,000.00) (53,359.75) 194,737.95

AUXILIARY ENTERPRISES
$0.00 7,991,093.79
2,799.63 7,993,893.42
7,650,699.51
7,650,699.51
(352,n4.88) (352,n4.88)
(9,580.97) (152,537.00) 2,017,319.55

FUND BALANCE, JUNE 30, 1994

$172,064.37

$141,378.20

$1,855,201.58

TOTAL
$36,432 ,195.95 7,991,093.79 0.00 0.00 0.00 0.00 0.00 7,578.26 0.00
44,430,868.00
36,401,491.83 7,650,699.51 0.00 0.00 13,749.03 0.00 0.00
44,065,940.37
0.00 (437,n4.88)
(437,n4.88)
(72,847.25)
(145,987.00)
2,387,478.40
$2,168,644.15

717

WEST GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Non-Resident Tuition Late Registration Fees Student Activity Fees Fee Waivers Other Student Fees State Appropriations State of Georgia - General State of Georgia - Special Initiative Federal Grants and Contracts State Grants and Contracts Private Gifts, Grants and Contracts Sales and Sarvices of Educational Departments Transcripts Library Fines Check Service Charges Testing Fees Revenues for Program Support Continuing Education Fees Quasi-Revenue from Distribution of Costs Cost Transfers - Printing Services Eliminate Quasi-Revenue Duplicating/Reproduction Charges Other Sources Administrative Cost Allowance Federal Work-Study Program Perkins Student Loan Program Pell Grants Program Supplemental Educ Opportunity Grants Program Group Insurance Continuation Program Veterans Administration Other Student Activities - Other Other Revenue
Total Educational and General

UNRESTRICTED

RESTRICTED

TOTAL

$9,874,857.25 339,141.00 18,487.32 359,088.00 801,581.00 187,421.05
24,242,452.00 171,992.00 5,845.71 10,610.80 1,325.20
14,316.32 12,064.29 12,677.19 13,638.71
207,035.25
194,159.54 (194,159.54) 102,048.02
11,788.56 14,885.47
8,090.00 8,332.19
494.27 1,022.00 18,723.22 56,416.07 140,305.06
36,432,195.95

$0.00 2,730,853.83
788,223.85 428,884.75
3,947,762.43

$9,874,657.25 339,141.00 18,487.32 359,088.00 801,581.00 187,421.05
24,242,452.00 171,992.00
2,738,299.54 798,834.65 430,209.95
14,318.32 12,084.29 12,677.19 13,638.71
207,035.25
194,159.54 (194,159.54) 102,048.02
11,788.56 14,885.47
8,090.00 8,332.19
494.27 1,022.00 18,723.22 58,418.07 140,305.06
40,379,958.38

718

WEST GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES (Continued) Auxiliary Enterprises Student Housing Rents - Dormitories Rents - Summer Camps/Conferences Other Income - Interest Food Services Sales - Meal Tickets Commissions - Cash Meal Sales Other Income - Interest Stores and Shops Sales - Bookstore Other Income - Interest Intercollegiate Athletics Athletics - Fees Athletics - Other Other Service Units Student Health Services Fees Other Income - Interest Student Transportation Fees Other Income - Interest Vending Operations - Institution Commissions Other Income - Interest Parking Operations Fees/Fines Other Income - Interest Refrigerators Fees Other Income - Interest
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

2,376,857.00 458,824.28 34,131.19
867,380.93 73,158.47 11,377.07
1,699,082.52 21,128.83
1,255,140.00 68,791.78

2,376,857.00 458,824.28 34,131.19
867,380.93 73,158.47 11,377.07
1,699,082.52 21,128.83
1,255,140.00 68,791.78

744,341.26 8,939.12
53,816.35 812.65
135,104.19 1,625.29
165,395.27 2,437.94
11,937.00 812.65
7,991,093.79

744,341.26 8,939.12
53,816.35 812.65
135,104.19 1,625.29
165,395.27 2,437.94
11,937.00 812.65
7,991,093.79

$44,423,289.74

$3,947,762.43

$48,371,052.17

719

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

School of Arts and Sciences

Dept of Art

Dept of Biology

Dept of Chemistry

Dept of English

Dept of Foreign Languages

Dept of Studies Abroad

Dept of Geography and Planning

Dept of Geology

Dept of History

Dept of Mass CommlTheatre

Dept of Math/Computer Science

Dept of Music

.....

Dept of Nursing

N 0

Dept of Philosophy

Dept of Physics

Dept of Political Science

Dept of Psychology

Dept of Sociology/Anthro

Dept of WWGC-FM/Radio Lab

School of Business

Dept of Accounting/Finance

Dept of Studies Abroad

Dept of Adm SysUBus Educ

Dept of Economics

Dept of MgmtlBus Information

Dept of Marketing/Real Estate

SChool of Education

General Instruction

Dept of Counseling/Ed Psy

Dept of Early Childhood

Dept of Educ Leadership

Dept of Media

Dept of Middle GradeslRdg

Dept of Physical Educ/Recr

Dept of Secondary Education

Dept of Special Education

Dept of Teach Educ Service

Dept of Regional Education

Summer Opportunity Program

WEST GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

Equipment

$455,694.34 760,194.43 424,910.47
1,075,150.78 572,202.65 73,968.85 327,863.65 493,784.15 736,805.66 523,216.44 953,947.10 615,908.30 454,978.54 220,585.21 365,329.21 526,171.87 725,129.27 747,976.13 24,800.62
881,824.84 53,677.92
348,700.75 559,451.90 658,155.44 385,033.02
770,994.22 620,288.36 495,962.21 253,409.26 574,019.93 626,076.53 621,714.58 395,737.70
38,495.97 96,494.74 13,143.96

$1,974.67 4,000.05
32,116.10 2,655.09
20,423.47 30,647.48
3,032.32 6,294.11 90,490.43
982.28
26,374.29

$455,694.34 760,194.43 426,885.14
1,075,150.78 576,202.70 73,968.85 359,979.75 493,784.15 739,460.75 523,216.44 953,947.10 615,908.30 454,978.54 220,585.21 385,752.68 556,819.35 725,129.27 747,976.13 24,800.62
881,824.84 53,677.92
348,700.75 562,484.22 664,449.55 385,033.02
0.00 90,490.43 770,994.22 620,288.36 496,944.49 253,409.26 574,019.93 626,076.53 648,088.87 395,737.70 38,495.97 96,494.74 13,143.96

$420,574.47 661,329.15 381,107.77
1,039,506.54 548,521.67 8,674.95 304,510.27 403,194.03 715,505.25 471,944.87 924,393.04 586,540.35 432,876.64 214,586.80 348,517.28 532,894.29 703,336.00 725,104.83
868,692.16 13,298.49
340,437.09 551,175.50 651,801.57 366,522.54
28,877.14 752,638.72 603,396.10 484,420.75 186,786.06 558,066.59 605,352.07 620,676.91 382,132.83
4,859.24 157.50

$6,802.85 7,045.94 1,059.65 4,273.55 3,800.66 5,480.84 2,845.25 2,879.77 5,547.69 2,946.42 2,652.95 3,616.47 3,527.98 1,616.95 2,752.43 5,294.98 7,408.88 4,456.92
4,749.29 5,645.58 2,625.80 4,213.53 3,5g1.42 2,854.55
3,930.44 4,715.61 3,734.50 2,501.90
981.92 4,110.95 5,049.19 7,244.28 5,098.95 20,374.88 15,361.70

$23,859.02 67,837.09 23,767.88 25,763.10 21,804.37 59,813.06 45,877.23 25,863.35 14,025.81 28,777.37 19,780.92 23,522.48 18,573.92 2,348.46 30,095.97 9,507.40 10,709.22 12,394.08 5,944.36
8,383.39 34,733.85
5,637.86 7,095.19 9,056.56 8,683.94
55,813.85 13,639.89 13,157.76 10,021.84 16,751.48 11,842.39 15,675.27 20,167.68 8,505.92 11,335.49 38,972.09 12,986.46

$4,458.00 23,982.25 20,949.84
5,607.59 2,076.00 6,747.00 61,847.00 4,382.00 19,547.78 7,120.19 2,229.00 2,033.00 4,387.00 9,122.68 3,675.17 6,020.30 18,856.26
6,971.99 1,869.00
48,889.80
6,785.60 37,301.71

WEST GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1~

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) INSTRUCTION (Continued)
Early Childhood Educ Practicum Special Initiative Programs Dept of Nursing Dalton - Nursing Evening Studies Office of the Dean ROTC Honors Program Quality Improvement Program School of Arts and Sciences Community Education

6,832.42
74,648.37 97,098.59
5,533.09 2,593.67 17,163.32
12,257.00

Dept of Continuing Educ External Degree Program

433,613.30

External Degree Program-Dalton

74,009.82

-..J

External Degree Program-Newnan

N

Education Office - Dalton

116,854.93 4,785.07

Department for Short Courses

207,035.25

Preparatory and Remedial Instruction Dept of Developmental Studies

363,994.96

Restricted 54,563.56 43.88

Total
6,832.42
74,648.37 97,098.59
60,096.65 2,593.67
17,163.32
12,257.00
433,813.30
74,009.82 116,898.81
4,785.07 207,035.25
363,994.96

TOTAL INSTRUCTION

18,888,218.79

273,597.73

19,161,816.52

RESEARCH Individual or Project Research
School of Arts and Sciences Dept of Biology Dept of Geography and Planning Dept of Geology Dept of Physics Research Administration Office of Research Administration Self-Study Committee Georgia Geographic-Participation Graduate Research Antonio J Waring Laboratory Faculty Research Grants Georgia's Political Heritage

8,763.83 nO.78
1,600.00 9,750.09 33,271.03 31,109.62 4,339.81

2,675.22 440.95
28,869.65 16,645.88
93,264.71

0.00 0.00 2,675.22 440.95 28,889.65 16,645.88 0.00 8,763.83 nO.78 1,600.00 9,750.09 126,535.74 31,109.62 4,339.81

TOTAL RESEARCH

89,605.16

141,896.41

231,501.57

Personal Services
65,351.95 89,899.70 52,289.49
1,439.88
387,792.75 23,248.82 92,142.30 75,048.10
356,073.60 17,585,894.05
998.47 12,726.68
7,791.17
9,750.09 98,764.10
3,000.06 133,030.57

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

1,373.15 3,525.55
1,334.80
2,917.24

4,837.42
4,957.10 3,673.34
6,472.36 2,593.67 9,432.90

4,593.61
8,004.08 9,889.11 1,989.27 3,189.00
936.82
208,507.30

37,600.94
37,797.92 12,153.61
2,815.80 126,821.52
6,984.54
1,028,867.12

6,652.10 4,319.20 1,380.74
8,360.01 12,l99.n
472.10 33,383.92

1,676.75 440.95
2,523.06 1,701.51
5,547.09 nO.78
1,600.00
14,918.69 18,909.85
867.65
48,956.33

Equipment 1,995.00 2,966.17
3,373.30 12,257.00
3,626.00 4,961.00 2,713.79 1,996.63
338,748.05
6,967.81 2,834.00 1,836.00
4,492.94
16,130.75

WEST GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

ACADEMIC SUPPORT

Libraries

Irvine S Ingram Library

1,590,401.40

Educational Media Services

Learning Resources Center

328,268.44

Academic Computing Support

Computer Center - Academic

870,617.95

Academic Administration

Office of Dean, Arts and Sciences

278,246.71

Office of Dean, Business

315,947.85

Office of Dean, Education

342,773.83

Office of Dean, Graduate School

219,552.97

Course and Curriculum Development

Townsend Ctr for the Performing

161,056.51

Restricted 1,797.00

Total
1,590,401.40
328,268.44
870,617.95
278,246.71 315,947.85 342,773.83 219,552.97
0.00 162,853.51

...... TOTAL ACADEMIC SUPPORT
N N
STUDENT SERVICES Student Services Administration
Office of the Vice President Black Achievement Program Social and Cultural Development Student Activities Program Director's Office Orientation Office of Residence Life Activities Counseling and Guidance Office of Student Development Office of Placement Matching Effort - SERS Financial Aid Administration Office of the Director Fin Aid Student Admissions Office of Admissions Student Records Office of Registrar

4,106,865.66
205,320.90 34,470.66
385,027.84 289,874.80
62,871.27 136,833.90
253,816.47 206,423.96
22,917.76
300,577.24
411,848.49
359,240.47

1,797.00

4,108,662.66

34,018.96 20,689.25

205,320.90 68,489.62 0.00
385,027.84 289,874.80
62,871.27 136,833.90
0.00 253,816.47 227,113.21
22.917.76
300,577.24
411,848.49
359,240.47

TOTAL STUDENT SERVICES

2,669,223.76

54,708.21

2,723,931.97

Personal Services
977,084.83 240,528.48 592,173.47 228,403.98 187,454.06 296,166.85 187,513.46
89,010.16 2,798,335.29
148,372.73 54,406.47 68,603.60 256,513.55 10,256.89 124,483.21 230,239.04 195,946.75 22,917.76 259,483.78 309,643.29 286,320.46 1,967,187.53

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

5,298.11
2,183.81
2,228.97
7,549.93 961.23
6,402.67 3,208.22
2,018.44
29,851.38

157,444.53
56,560.15
194,610.82
34,634.28 52,093.56 29,963.29 27,474.29
69,972.09
622,753.01

3,553.43 450.48
80,641.86 180.27
2,680.55 887.74
409.88 2,105.68
1,644.22
14,178.49
467.08
107,199.68

40,797.04 13,632.67
235,782.38 28,330.38 45,448.53 10,446.95
14,082.65 29,060.78
39,446.24
72,997.62
30,193.13
560,218.37

Equipment
450,573.93 28,996.00 81,604.69 7,658.52 75,439.00 10,241.02 1,357.00 1,852.82
657,722.98
12,597.70
4,850.60 4,485.30 1,016.00 9,084.90
3.00 15,029.09 42,259.80 89,326.39

WEST GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INSTITUTIONAL SUPPORT

Executive Management

Office of the President

188,777.07

Office of V.P. & Dean of Faculties

281,303.87

Affirmative Action

7,495.73

Office of Budget & Research Services

341,112.58

Fiscal Operations

Office of Business/Finance

805,402.68

General Admin & Logistical Services

Director of Personnel

88,955.12

Director of Purchasing

304,279.85

Campus Mail Services

134,456.29

Publications & Printing

409,794.26

Campus Security

880,394.88

Copier Operations

194,159.54

-..J

Less charges to user departments

N W

Administrative Computing Support

Computer Svc-Administration

(194,159.54) 468,794.28

Public Relations and Development

Office of College Relations

626,725.17

Office of Alumni Affairs

385,757.84

General Institution

Other Staff Benefits

884,291.69

General Institutional

98,804.08

Federal Work-Study Program

Restricted 28,901.00
176,706.41

Total
188,777.07 281,303.87
7,495.73 341,112.58
834,303.68
88,955.12 304,279.85 134,456.29 409,794.26 880,394.88
0.00 468,794.28
626,725.17 385,757.84
884,291.69 98,804.08
176,706.41

TOTAL INSTITUTIONAL SUPPORT

5,906,345.39

205,607.41

6,111,952.80

OPERATION & MAINTENANCE OF PLANT Physical Plant Administration Building Maintenance Custodial Services Utilities Landscape And Grounds Maintenance

258,871.01 1,741,449.00
842,924.79 932,507.75 363,899.52

258,871.01 1,741,449.00
842,924.79 932,507.75 363,899.52

TOTAL OPERATION & MAINTENANCE OF PLANT

4,139,652.07

4,139,652.07

Personal Services
153,691.22 243,643.11 321,379.56 727,076.36
83,691.28 296,868.60 118,728.23 301,041.19 798,200.54
318,862.65 545,927.07 234,696.95 884,291.69
5,028,098.45
230,586.36 878,860.96 n1,286.79 298,915.73 2,179,649.84

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

7,351.06 3,884.98 1,610.35 2,294.49
3,026.31
716.93 324.71
203.68 1,276.99

25,505.79 31,081.78
5,885.38 16,281.53
95,515.01
4,546.91 7,086.54 9,970.16 91,190.71 65,052.08

1,200.21 2,801.72 3,984.78
28,676.21
1,694.58 946.96 303.81 467.21
3,412.56

104,790.44
69,143.08 138,311.97
98,804.08 176,706.41
939,871.87
23,891.07 844,400.08
65,734.12 932,507.75
57,337.58
1,923,870.60

Equipment
2,229.00 2,694.00 1,157.00 8,686.00
5,757.90 17,358.68 15,865.27
43,940.98 8,853.30 8,764.14
115,306.27
2,699.00 17,241.00
5,600.07 7,179.00 32,719.07

WEST GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

SCHOLARSHIPS AND FELLOWSHIPS

Scholarships

Pell Grant Program

S EO G (Initial and Continuing)

Private Scholarships

State Scholarships

Fee Waivers

601,581.00

Restricted
2,283,073.00 125,108.00 231,203.17 630,771.50

Total
2.283,073.00 125,108.00 231,203.17 630,771.50 601,581.00

TOTAL SCHOLARSHIPS AND FELLOWSHIP

601,581.00

3,270,155.67

3,871,736.67

TOTAL EDUCATIONAL & GENERAL EXPENDITURES

36,401,491.83

3,947,762.43

40,349,254.26

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING
Bowdon Hall Boykin Hall Downs Hall Gunn Hall Pritchard Hall Roberts Hall Row Hall Strozier Annex Hall Tyus Hall Watson Hall Housing Programs Dormitories-Non Students Summer Conferences-Gamps

325,785.34 200,036.38 340.052.52 197.614.83 265,611.10 428,870.29 204,374.86 138,941.24 295,139.52 308,603.34
7,308.89
369,507.40

325.785.34 200,036.38 340,052.52 197,614.83 265,611.10 428,870.29 204,374.86 138,941.24 295,139.52 308,603.34
7,308.89 0.00
369,507.40

TOTAL STUDENT HOUSING

3,081,845.71

3,081,845.71

FOOD SERVICES Food Services - Contracted

1,026,634.14

1,026,634.14

TOTAL FOOD SERVICES

1,026,634.14

1,026,634.14

Personal Services
0.00 29,691,995.73
211,780.20 127.081.55 220,055.44 124,732.95 174,262.61 269,378.70 139,303.32
87,138.47 197,937.17 197,745.45
135,288.41 1,884,704.27
133,118.99 133.118.99

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

0.00 411,031.05

2,283,073.00 125,108.00 231,203.17 630,771.50 601,581.00
3,871,736.67
8,996,273.97

226.69 146.10 240.49 146.10 181.44 317.42 129.29 103.22 196.96 219.80 371.62
194.75
2,473.88
162.89
162.89

113,778.45 72,808.73
119,756.59 72.735.78 91.167.05
159,174.17 64,942.25 51,699.55 97,005.39
110,638.09 6,937.27
234,024.24
1,194,667.56
893,352.26
893,352.26

Equipment 0.00
1,249,953.51
0.00

WEST GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

AUXILIARY ENTERPRISES EXPENDITURES (Continued) STORES AND SHOPS
Bookstore

Unrestricted 1.551.081.17

Restricted

Total 1.551.081.17

TOTAL STORES AND SHOPS

1.551.081.17

1.551.081.17

ATHLETICS Intercollegiate Athletics

1.328.583.33

1.328.583.33

TOTAL ATHLETICS

1.328.583.33

1.328.583.33

OTHER SERVICE UNITS Student Health Services Refrigerators Student Transportation Traffic Operations

.......

N U1

TOTAL OTHER SERVICE UNITS

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

579.249.56 2.591.89
19.017.02 61.696.89
662.555.18
7,850.899.51

579.249.56 2,591.89
19.017.02 81.696.89
662.555.18
7.850.899.51

Personal Services
237.192.80 237.192.80
373.504.16 373.504.16
450.602.16 2.350.93 2.061.85
51.829.42 508.644.36 3.135.184.58

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

2.225.72 2.225.72 156,250.18 156,250.18
756.32
756.32 181.888.99

1,311.662.65 1.311.662.65
795,150.99 795.150.99
127.891.08 240.96
16,955.17 10.087.27 155.154.48 4.349.987.94

Equipment 0.00
3.678.00 3.678.00
3.878.00

TOTAL CURRENT FUND EXPENDITURES

$44.052.191.34

$3,947.762.43

$47.999.953.77

$32,827.160.31

$572.900.04

$13.348.281.91

$1.253.831.51

REVENUE Student Fees
Fees-Student Activities Other Sources Intt/rest Income Sales - Tickets/Special Events Sales - Advertisements Entry Fees - Workshops Fees - Identification Card Replacements Commissions - Service Mark Other - Social Events Gifts - College Board Unlimited
TOTAL REVENUE
EXPENDITURES Intramural Athletics Intramurals Programs Soccer Social and Entertainment Activities Annual Art Awards Art Exhibits Black Students Alliance Bravettes Choral Organizations College Program Board Undergraduate Interfraternity Institute Debate Teams DramalTheatre Fine Arts Festival Game Room Instrumental Organizations Jazz Ensemble Opera Workshop Phoenix Consociation Post Season Debate Teams United Voices Social Events Student Government Student Government Student Publications West Georgian - Newspaper Literary Magazine Other Student Center Operations Identification Cards Office of Activity Operations Phi Beta Lambda Drug and Alcohol Education Merit Presidential Awards ROTC Student Organizations
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance. Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

WEST GEORGIA COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES YEAR ENDED JUNE 30.1994
$2,880.35 8.171.13
25,160.83 13,949.00
2,065.00 165.40
3,724.36 300.00
38.041.04 3,162.55
2,000.00 7,476.40 7,167.55
948.75 9,093.99 67,158.03 1,076.79 31,071.48 20.855.92 8.100.55 1,421.08 55,005.11 6,474.15 4.146.23 1,123.98 6,262.00 3,488.22 3,723.66
55,766.73 4.316.38
1,858.00 1.746.13 4,754.86 6,680.00 1.881.22 20,363.00
499.46 146.70

$359,068.00 56,416.07 41,203.59
236,591.89 9,221.88
60.083.11 37,927.37

$415,484.07
385.027.84 30,458.23
194,737.95 (83.815.98) $141,378.20

726

WEST GEORGIA COLLEGE
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30,1994

REVENUES Student Fees
Fees - Athletics Other Revenue
Sales - Tickets/Athletic Events Sales - Advertisements Entry Fees - Meets, Tournaments Commissions - Concessions Other - Athletics
TOTAL REVENUE
EXPENDITURES Athletics and Related Activities
Intercollegiate Athletics - Women Intercollegiate Athletics - Men Other Related Activities Athletics - Women's Financial Aid Athletics - Men's Financial Aid
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Transfers from Student Activities Funds
ENDING FUND BALANCE

$16,094.33 5,808.25 4,835.00 1,373.70
40,680.50

$1,255,140.00 68,791.78

84,334.54 502,547.61 327,983.78
97,873.46 315,843.94

$1,323,931.78
1,328,583.33 (4,651.55) 0.00 85,000.00
$80,348.45

727

F;::DERAL FUNDS DOE: Institutional Conservation Carrollton City Schools Student Employment Referral Service Federal Work - Study Program Supplemental Educ Opportunity Grants Pell Grants Program Prior Years Pell Grants Program FY 94 Eisenhower 94 Elementary Science Inst Eisenhower 94 Problem Solving DOE: Proton Capture Year 1 DNR: 1993 Archaeology Context Reports Southern Arts Federation Cloning of the Gene Coding-Barley Eisenhower-Math/Science-Troup County Chattooga County Schools-Spring 1994 Airmics FY 93 Geography Historic Structures Eisenhower: Astronomy for Teachers Corporate Coaches II Energy Education IV Poor Robin's Landing Eisenhower Interdisplinary Approach Eisenhower Math Bartow County Schools NSF - Biogeography of China NSF - Research Experiences
TOTAL FEDERAL FUNDS
STATE FUNDS Meridian Dock Archaeological Services Mountain Park Archaeological Project Chattooga County Schools - FY 1994 GHC:Environmental History Douglas County Schools - FY95 PSC:Accessing Certification Channel PSC:Professional Development School Polk County Schools: Problem Solving Georgia School for the Deaf HOP E G ED Program State Archaeologist FY 94 PDS:Development & Dissemination Douglas County Schools - FY 94 PSC:Alternative Programs Archaeological Lab - Phase I Shelving Carrollton 4 Year Olds - FY 93 Jekyll Island Phase I West Georgia RESA GCA: Columbus Orchestra Henry County Schools - FY ,,~ Cooperative Doctoral Program Temple High School FY 93 State Archaeologist's Office FY 93 Bartow County Schools Temple H S Chemistry Agreement FY 94 Paulding County Schools FY 94 Student Incentive Grants HOP E Program Carroll County Schools - Sum 93 Temple High School FY 92

WEST GEORGIA COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1, 1993
$714.14
(64.054.68) (1,000.02)
(15,357.93) 440.95
(6,015.62) (1.746.76) 1,218.82 (10,944.49) (20,975.41) (3,592.67) (1.385.00) (122.698.67)

RECEIPTS
$28.901.00
19,940.00 183,063.13 133.440.19
9,493.00 2,277,153.68
6.380.26 13,466.69
7.296.70
1.797.00 4,000.00 1,479.06 3,142.98 21,966.74
21,971.32
10,944.49 20,975.41 27.054.64
1,385.00
2,793.851.29

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30. 1994

$28.901.00 714.14
19,940.00 176,706.41 125,108.00
9,493.00 2,273,580.00
5.380.24 12,687.97
9,411.71 1,066.80 1.797.00 1.207.56 5.742.32 2,735.66 6,294.11
440.95 25.55
20.397.92 153.84

$11,768.56 8,332.19 8.090.00 815.77 1,129.36 128.01
352.52 314.70
18.45

$0.00
(5,411.84)
(68,571.00)
(37.05) (3.244.37) (1,194.81)
2,792.44 (4,615.78)
407.32
(25.55) (6,015.62)
(173.36) 1,046.53

28,869.65

2.886.90

(8,294.58)

2.730,653.83

33,836.46

(93,337.67)

(7,999.57)
(5,200.00) (35,000.00)
(4,000.00) 3.638.49 (7,823.00) (1.981.00)
2,936.47 1,000.00 5,443.08 (2,543.29)
4.22

3.500.00 1,692.50 1.925.00 1,550.00
2,500.00 2.500.00 3.000.00 13,804.89 6.500.00 42,187.50 7.999.57 5,075.56 5.200.00 35.000.00 4.000.00
7,823.00 1.981.00 8,979.74 4.300.00
14.062.50 2,543.29 1,000.00 117.81
186,702.00 448,500.00
3,998.64
728

1,272.78 2.036.55 2.315.81 1,550.00
115.29 2.500.00 2,500.00 2,563.76 14.065.95 6,500.00 31.824.10
5,127.43
3,011.09
8,979.74 5,177.00 1.000.00 17,732.00
970.45 175.77 186,702.00 437.569.50 3,998.64
4.22

343.63 549.86
3.535.58 361.32
1,773.58

1.883.59 (893.91) (390.81) (115.29)
436.24 (261.06) 6.827.82
(51.87)
266.08
2.059.47
29.55 (57.96) 10,930.50

S:'"ATE FUNDS (Continued) D N R - SWeetwater Creek Mapping Project Archaeological Survey: New Manchester Arhcaeological Survey: Coffee County Troup County Middle School Douglas County Schools FY Q3 GCA:Organization Grant Carrollton Four Year Olds FY 94
TOTAL STATE FUNDS
PRIVATE FUNDS Callaway Chair Psychical Research FY 90 Sewell Chair West Georgia Youth Science & Tech Ctr Southwire: Tank House Residue Foreign Languages-Pai Ying Hsin Fellow Visually Impaired Computer Project Visually Impaired II Archaeological Assessment Snake Creek Visually Impaired III Visually Impaired IV Darlington School - Fall 1993 Student Research Assistant Program Darlington School - Winter 1994 School Restructuring in Georgia Little St Simons Island Archaeological Coca-Gola Early Intervention Project Sapelo Island Fdn-Black Communities Shenandoah Secretarial Services FY 92 Research Corporation Georgia Power Early Intervention Prj Great Dunes Golf Course Archaeological Jekyll Island Archaeological Project Sino-Judaica Jewish Diasporas in China Coca Cola Teacher Preparation Grant Engineered Fabrics - Lab Time Georgia Geographic Alliance Summer 93 Presidential Scholars West Georgia General Foundation - Art L S Mollette MackC Baird Marianne Bobick Art Memorial Emory and Rosa Boyd Memorial Shirley C Boykin - Opera Shirley C Boykin - Science & Math Wayne Brown Academic Wasdin Collus 0 Johnson Burson Family Foundation Ossie M McLarty Carrollton Civitan Earline J Powers Amos and Leona Caswell Troy E Chambers Memorial Betty Reynolds Cobb Captain David Cooley

WEST GEORGIA COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30.1994

FUND BALANCE JULY 1.1993 1,129.56
(22.68) (1.000.00)
(51.417.72)

RECEIPTS
3.212.50 4.954.00 19.070.30 3.515.00
22.68 1.000.00 17.642.50
865.859.98

DEDUCTlONSrrRANSFERS

For Indirect. Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30.1994

1.947.32 4.486.00 15.675.95 3.280.00

233.65 468.00 3.345.18

2.161.09
49.17 235.00

25.142.50 788.223.85

10.610.80

(7.500.00) 15.607.61

(3.963.10) (30.782.10)
(11.282.33)
3.836.01 2.100.00 2.065.10
908.50 2.085.86
42.651.18 3.122.79 43.88 9.001.73 47.10
3.843.25
2.564.56 5.000.00
(173.36)

33.380.34
3.032.32 56.602.50
1.952.00 4.000.05 1,000.00
4.235.00
4,427.50 2.500.00 6,000.00
3.750.00 3.500.00 11.648.00
691.87
29.151.05 33.103.50 25.717.00 10,490.00
250.00 167.00 300.00 1.067.00 200.00 300.00 2.800.00 1.000.00 577.50 500.00 500.00 2.400.00 300.00
67.00 300.00 500.00 333.00
729

30.647.48
3.032.32 54.563.56
1,467.66 4.000.05
1.843.00
4.235.00 749.25
4,427.50 982.28
5.270.04 33,971.86
2.532.11 43.88
7.234.17 47.10
1.367.92 3,045.21
1.105.09 5.000.00
32.116.10 33.103.50 25.717.00 10,490.00
250.00 167.00 300.00 1.067.00 200.00 300.00 2.800.00 1.000.00 577.50 500.00 500.00 2,400.00 300.00
67.00 300.00 500.00 333.00

293.20 222.10
303.79 506.11

(1.230.24) (30.782.10)
(9.243.39) 191.14
4.836.01 2.100.00
908.50 2.085.86
(749.25)
1.517.72 729.96
8.679.32 286.89
1.767.56
1.875.97 4.298.04 11.648.00 2.151.34
(3.138.41)

PR:VATE FUNDS (Continued) Foundation - Music Foundation - Debate Roof Drainage Equipment H 0 Loworn Foundation - Drama MacGregor Flanders Dot McNabb J William Rucker Memorial Claudette Hayes, M D Trent Tube Medical Auxiliary Department of Geology KSVarn Gibson/Overton/Peete Memorial Ted & Maryon Hirsch Irvine S Ingram Memorial McDonald's of Carrollton Joe H McGiboney Memorial W Glenn Moore Memorial Alpha Gamma Delta Pathfinders Civitan Foundation - Patrons Benefits Grace Richards Music Roy Richards Memorial Rhubarb Jones Suzanne Lankford Sullivan Memorial Sally Pafford Memorial Henri Sims Yarn Joe M Ward James A Wash, Jr Memorial Vachel D Whatley, Sr History Elizabeth G Wright Memorial West Georgia College Minority Ladies Over 36 Steve Worthy Memorial Miriam Merrell Presbyterian Music Fraternal Order of Police Henry B Cameron Terry C Kapetanakos Memorial Allando A Case William S Boling J SHeath David Neale Memorial Arthur Wand Shirley Gardner Business & Professional Women's CLub Pearl Nix Edwin M Blue Memorial Whatley Math Purchasing Management Association Hugh M Richards Memorial Henry L Lumpkin Memorial Georgia Society of CPA s Dag Folger Memorial Hugh McTeer Memorial Mary White Davdison Homer A Hunt Morgan Oil Company Carroll County Retired Teachers Assoc

WEST GEORGIA COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY1,1993

RECEIPTS

16,899.00 14,000.00
500.00 300.00 11,661.50 200.00 150.00 4,985.82 1,765.50 500.00 2.400.00 5,200.00 333.00 300.00 600.00 500.00 750.00 300.00 750.00 250.00 800.00 11,500.00 300.00 4,000.00 2,672.85 n5.00 600.00 567.00 725.00 166.00 150.00 2,516.00 9,670.50 467.00 1,383.00 100.00 600.00 250.00 500.00 900.00 100.00 200.00 500.00 300.00 500.00 750.00 1,188.50 5n.50 500.00 2,000.00 2,000.00 1,000.00 1,200.00 600.00 510.00 510.00 431.00 2,895.50 200.00
730

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30,1994

16,899.00 14,000.00
500.00 300.00 11,661.50 200.00 150.00 4,985.82 1,765.50 500.00 2,400.00 5,200.00 333.00 300.00 600.00 500.00 750.00 300.00 750.00 250.00 800.00 11,500.00 300.00 4,000.00 2,672.85 n5.00 600.00 567.00 725.00 166.00 150.00 2,516.00 9,670.50 467.00 1,383.00 100.00 600.00 250.00 500.00 900.00 100.00 200.00 500.00 300.00 500.00 750.00 1,188.50 5n.50 500.00 2,000.00 2,000.00 1,000.00 1,200.00 600.00 510.00 510.00 431.00 2,895.50 200.00

WEST GEORGIA COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

PPIVATE FUNDS (Continued) Elizabeth Parker Memorial Associated Rubber Company Higgins General Hospital Lois Martin Memorial Sadie Hughes McCalmon Everett 0 May Baseball Old Timers Ayers-Hudson Roy Richards. Jr Leon Massey Jimmy Couch Memorial Jack Grogan Memorial George Collier Julia B Harlin Memorial Vachel V Driver Captain L J Hagan Music Jean Aycock McCauley Fred Hallum Rollins Accounting Charles Wadsworth Bowdon Sertoma Club
TOTAL PRIVATE FUNDS
TOTAL RESTRICTED FUND5-CASH BASIS

FUND BALANCE JULY1,1993
31,069.07 (143,047.32)

AMOUNTS EXPENDED BUT NOT REIMBURSED TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$93,795.69

RECEIPTS
600.00 1,000.00 1,000.00 2,000.00
300.00 500.00 583.00 800.00 9,400.00 3,531.00 5,532.00 588.00 1,381.50 800.00 300.00 186.00 300.00 1,000.00 500.00 1,000.00 1,600.00 500.00
397,073.80
4,056.785.07
151,998.25
$4,208,783.32

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30,1994

600.00 1,000.00 1,000.00 2.000.00
300.00 500.00 583.00 800.00 9,400.00 3,531.00 5,532.00 588.00 1,381.50 800.00 300.00 186.00 300.00 1,000.00 500.00 1,000.00 1,600.00 500.00
428,884.75
3,947,762.43

1,325.20 45,n2.46

(2,067.08) (79,797.14)

$3,947,762.43

$45,n2.46

151,998.25 $72,201.11

731

WEST GEORGIA COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30,1994

Bi::GINNING FUND BALANCE Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Institutional Loans, Capital Interest and Investment Income: Perkins Loan Program Institutional Loans Federal Reimbursement for Cancellations: Perkins Loan Program Late Repayment Fees - Perkins
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments Teaching Bankruptcy Assigned Principal Adjusted Law Enforcement Administrative Cost Allowance Volunteer Service
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $1,919,295.19

ENDOWMENT FUNDS
$0.00

1,919,295.19

0.00

TOTAL
$1,919,295.19 0.00
1,919,295.19

4,805.00
39,520.10 10,238.97
7,047.00 15,979.54
77,590.61

4,805.00

39,520.10 10,238.97
0.00 7,047.00 15,979.54

0.00

77,590.61

8,872.25 4,848.86 32,715.74
8.32 301.30 14,885.47 135.00
61,766.94

0.00 8,872.25 4,848.86 32,715.74
8.32 301.30 14,885.47 135.00

0.00

61,766.94

0.00 $1,935,118.86

0.00 $0.00

0.00 0.00
0.00
$1,935,118.86

732

LOAN FUNDS Federal Perkins Loan Program Nursing Student Loans Private A & M Class of 1925 Anthropology W. Lee Burge W. C. Cantrell Samuel J. Couch Cheryl J. Crawford DAR. Abraham Baldwin Chapter Mabel Bowles Dickey David Lynn Douglass Financial Aid Emergency International Students Kappa Alpha Psi Thomas R. Luck J. H. Melson Eloise Merrell Optimist Club J. Blake Pullen Rotary Club Mark Williams W.G.C. Foundation Black Student Belk's Special Magenheimer
TOTAL LOAN FUNDS
TOTAL PUBLIC TRUST FUNDS

WEST GEORGIA COLLEGE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

ADDITIONS

DEDUCTIONS

ADJUSTMENTS & TRANSFERS

FUND BALANCE JUNE 30,1994

$1,794,752.06
15,733.68 1,614.79 336.56 984.58 1,763.38 1,276.66 493.91 3,632.14
14,833.60 5,181.71 446.66 4,542.65
10,355.18 5,087.52
22,262.12 2,167.18 3,463.35 9,392.05 1,332.37
16,762.28 320.00
2,560.76
1,919,295.19
$1,919,295.19

$62,546.64
1,492.85 30.00 30.50 67.98 185.00 110.00 30.00
397.26 909.14 552.08
515.00 776.61 260.00 2,572.68 586.31 209.95 1,986.07
25.00 2,077.54
20.00 110.00
2,100.00
77,590.61
$77,590.61

$61,766.94
61,766.94 $61,766.94

0.00 $0.00

$1,795,531.76 0.00
17,226.53 1,644.79 367.06 1,052.56 1,948.38 1,386.66 523.91 4,029.40
15,742.74 5,733.79 446.66 5,057.65
11,131.79 5,347.52
24,834.80 2,753.49 3,673.30
11,378.12 1,357.37
18,839.82 340.00
2,670.76 0.00
2,100.00
1,935,118.86
$1,935,118.86

733

SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

REVENUE/ADDITIONS State Appropriations - Lottery Funds ether Income sale of Land Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITUREs/DEDUCTIONS Buildings Student Center Food Court Gunn Hall Athletic Administration Residence Hall Carpeting Residence Hall Blinds Boykin/Gunn Hall Bathrooms Residence Hall Smoke Detection Food Services Asbestos Removal Row Hall Total Buildings
Improvements Other Than Buildings Fiber Optic Cabling
Total Improvements Other Than Buildings
Equipment Computers Satellite Dishes Residence Halls Food Services Health Services Bookstore Motorpool Vehicles
Total Equipment
Expenditures Not To Be Capitalized Computers Health Services Bookstore Food Services Residence Halls Satellite Dishes
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITUREs/DEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Reserves for Renewals and Replacements Unallocated Balance
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$194,500.00
527.00 103,854.36
298,881.36

$0.00 0.00

Total

RENEWALS AND REPLACEMENTS

$194,500.00
527.00 103,854.36
298,881.36

$0.00
20,738.83 20,738.83

44,904.30 15,728.41 101,371.50
162,004.21 175,000.00 175,000.00
15,777.41 17,569.80
33,347.21 2,971.24
1,930.20 4,901.44 375,252.86

0.00 0.00
0.00
0.00 0.00

44,904.30 15,728.41 101,371.50
162,004.21
175,000.00 175,000.00
15,777.41 17,569.80
33,347.21
2,971.24 0.00 0.00 0.00 0.00
1,930.20 4,901.44 375,252.86

1,131.59
21,010.00 992.50
1,334.40 26,242.00
8,734.93 1,685.00 61,110.42
0.00
6,586.25 5,074.00 8,843.00 3,582.00 45,292.38 69,377.63
5,228.11 7,683.26 4,077.94 1,092.00
18,081.31
148,569.36

76,371.50 76,371.50
0.00 39,153.77
39,153.77 0.00
$39,ll~r

0.00 0.00
0.00 0.00 $0.00

0.00 76,371.50
76,371.50
0.00 39,153.77
0.00

361,403.38
361,403.38 1,014,723.79

39,153.77 0.00
$39,153.77

1,248,296.64 $1,248,296.64

WEST GEORGIA COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30,1994

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment library Collections Expended from Ga. State Financing & Investment Commission Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Adjustments in Inventory
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Adjustments-Prior Year Payables
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$57,491,313.46

$57,491,313.46

$841,284.52 412,346.99

1,253,631.51 2,475,707.08
370,351.42 130,488.05
75,203.77
236,402.23 52,388.57

4,305,381.83
288,790.80 61,507,904.49
0.00 $61,507,904.49

735

LAND 394.94 Acres
TOTAL LAND
BUILDINGS Academic Center & Library Adamson Hall Alumni House Archaeological Storage Athletic Administration Auditorium Aycock Hall Biology/Chemistry Bonner House Bowdon Hall Boykin Hall Business Adm Annex Business Building Callaway Science Classroom Arts Cobb Hall Custodial BUilding Dining Hall (Old) Downs Hall Education Center Education Center Addition Food Service Football Fieldhouse Football Weight Room GeographylMedia Gunn Hall Health & Physical Educ H P E Office Annex Health Center Landscaping Storage Library Addition Mandeville Annex Mandeville Hall Martha Munro Melson Hall Pavilion Performing Arts President's Home Print Shop/Computer Bldg Pritchard Hall Roberts Hall Row Hall Sanford Hall Storage/Auxiliary En!. Strozier Hall Strozier Annex Student Center Tyus Hall Visual Arts Annex Warehouse/Shop Watson Hall
TOTAL BUILDINGS

WEST GEORGIA COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

YEAR ACQUIRED

INVESTMENT JULY 1, 1993
$554,184.25
554,184.25

ADDITIONS

DEDUCTIONS

ADJUSTMENTS/ TRANSFERS

INVESTMENT JUNE 30, 1994

$0.00

$0.00

$0.00

$554,184.25 554,184.25

1968 1917 1907 1990 1991 1937 1952 1972 1907 1971 1966. 1984 1958 1962 1970 1964 1982 1967 1969 1970 1992 1974 1982 1944 1955 1965 1965 1983 1971 1990 1980 1959 1935 1935 1907 1981 1987 1966 1984 1966 1972 1963 1938 1981 1964 1972 1967 1973 1959 1972 1970

2,800,258.14 134,620.60 16,694.01 23,482.00 455,561.43 49,717.53 299,637.00
2,300,747.91 7,862.47
1,755,960.52 831,928.76
1,509,735.97 514,348.28 308,560.29
1,578,136.83 506,020.55 22,000.00 76,210.24
1,403,144.25 4,187,599.71
149,840.00 2,424,129.05
67,448.25 3,000.00
2n,l17.31 918,581.52 927,512.79
30,889.75 371,151.67
11,992.00 2,197,970.13
228,635.26 102,803.74
53,418.72 434,876.16
90,694.91 2,938,682.16
120,470.68 135,022.70 974,790.99 2,457,685.76 1,005,165.45 169,962.80 27,050.01 496,992.50 750,336.81 1,870,869.04 1,338,518.51
40,295.29 278,574.88 1,348,437.10
41,025,142.41

253,587.56 101,371.50
19,110.00
344.00 1,828,572.90
8,734.93 183,861.89
18,194.40
1,498.50 2,715.00 3,000.00 44,904.30 26,242.00 2,492,136.98

736

38,590.n 38,590.n

3,053,845.70 134,620.60 16,694.01 23,482.00 518,342.16 49,717.53 299,637.00
2,300,747.91 7,862.47
1,755,960.52 851,038.76
1,509,735.97 514,348.26 308,560.29
1,578,136.83 506,020.55 22,000.00 76,210.24
1,403,488.25 4,187,599.71 1,978,412.90 2,432,863.98
67,448.25 3,000.00
460,979.20 936,n5.92 927,512.79
30,889.75 371,151.67
11,992.00 2,197,970.13
228,635.26 102,803.74
53,418.72 434,876.16
90,694.91 2,938,682.16
120,470.68 135,022.70 974,790.99 2,459,184.26 1,007,880.45 172,962.80
27,050.Q1 496,992.50 750,336.81 l,915,n3.34 1,338,518.51
40,295.29 278,574.88 1,374,679.10

0.00

43,478,688.62

WEST GEORGIA COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

YEAR ACQUIRED

INVESTMENT JULY1,1993

IMPROVEMENTS OTHER THAN BUILDINGS Athletics Fields, Track, Tennis Courts Biology/Chemistry Manometers Bookstore Campus Lighting System Campus Planning System Campus Signs Dormitory Fire Alarms Electrical Systems Energy Management System Fiber Optic Cabling HPE Building Utilities HPE Swimming Pool Heating System Landscaping Natural Gas Distribution System Parking Facilities Post Office sewerage System StreetslWalkslCurbs Student Center Chiller Water System

292,788.88 3,295.88 4,499.42
109,857.31 7.n4.59 1,138.47 3,827.00
948.397.89 198,503.21
7,227.83 8,000.00 32.850.57 73.588.70
131.589.88 7.895.n
32.999.79 241,411.84
70.283.00 35,131.49

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

2,207,058.88

LIBRARY COLLECTIONS General Acquisitions

8.994.930.70

TOTAL LIBRARY COLLECTIONS

8,994,930.70

EQUIPMENT Administrative Offices Bookstore Computer Center Food services Instructional Departments Library Physical Plant Post Office Residence Halls

783.198.08 20,748.78
1,257,911.82 188,288.22
3.520.398.20 488.873.33 347,835.80 87,827.88 37.139.55

TOTAL EQUIPMENT

8.709.997.22

TOTAL INVESTMENT IN PLANT

$57,491.313.48

ADDITIONS

DEDUCTIONS

ADJUSTMENTS/ TRANSFERS

INVESTMENT JUNE 30,1994

29,085.00 127,482.87

563.00

1n.819.73

334,147.40

583.00

292,788.88 3.295.88 4.499.42
109.857.31 7.n4.59 1.138.47 3.827.00
974,899.89 198,503.21 127.482.87
7.227.83 8,000.00 32,850.57 73,588.70 1n,819.73 131.589.88 7,895.n 32,999.79 241,411.84 70.283.00 35,131.49

0.00

2,540,843.28

412.348.99
412,348.99
404,508.75 3.582.00
141,323.08 5,074.00
379.099.00 48,467.98 78,111.42
8.588.25
1,088,750.48
$4,305,381.83

0.00
37,481.31 149.00
39,794.30
31,486.78 99.281.75 40.359.88
1.144.25
249,837.03
$288,790.80

7,407,2n.89

0.00

7,407,2n.89

0.00 $0.00

1,150,241.50 24,181.78
1,359,440.40 191,342.22
3,888,028.44 438,079.54 385,387.38 87,827.88 42,581.55
7.527.110.85
$81,507,904.49

737

WEST GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30.1994

FUNDS HELD ON DEPOSIT Alpha Kappa Psi Minority Enrichment American Assn of University Professors Alpha Xi Delta Christianity and Literature Accounting & Finance Ads Ninety The John Dewey Society Dept of Marketing & Real Estate Foundation-General Athletics Kappa Delta Pi Student Services Activities T/G Art Fund International Students Deposits League of Women Voters Jobs Ninety School of Arts & Sciences Phi Delta Kappa Club Phi Eta Sigma Club Phi Kappa Phi Club Residence Life Staff Development Int'l Student Health Insurance Residence Hall Association Sigma Nu Club ACEI External Degree Branch Southern Assn of Colleges & Schools Student Georgia Assn of Educators Jim Klee Forum Speech and Hearing Clinic ActiVity Fees-Short Courses Advertising Design A R A Postage Deposits D P STraining Favaro Student Human Resource Management Ceramics Club Eclectic Donations State JUCO Baseball Tournament Archaeology-Miscellaneous College Development Fund MMR Immunizations Department of Art High Sch Workshops Kiwanis Club Program Printing Job Fair Panhellenic Council Elizabethan Feast Academic Support - Enrichment Foreign Language Day Graduate Bindery Fees Student Funds on Deposit Assoc for Interdisciplinary Study of Arts Late Key Deposits Library Gifts & Memorial Funds Lock/Key Replacements Football-Recruitment Expenses Art Museum Seminar Orientation Staff Meals Residence Halls/Buildings Damages Women's Studies

FUND BALANCE JULY 1.1993
$18.63 191.70
20.12 145.29 316.98 1,659.23 438.87
27.12 1,225.81
450.42 129.50 5,983.20
11.71 2,025.61 5,979.71
153.67 281.14
67.84 247.47
1.168.73 5.50
61.31 724.23 316.55 519.86
4.95 656.02 1,193.23
33.15 2,152.09 1,161.02
20.00 1,059.25
446.69
10,510.75 10,959.04
1,158.04 3.71
130.13
854.93 188.76 517.87 16,565.n
2,718.54 3,769.62 1,545.00
3,429.20
738

RECEIPTS

DISBURSEMENTS

FUND BALANCE JUNE 30,1994

0.00
797.55 150.00 1.704.03 813.00 142.00 2,000.00 1,672.48 1,664.24 1,371.00
1,500.00 45.00
2,982.00 6,897.64 1,500.00
200.00 5,039.69 21.294.00 1,506.70
80.00
2,000.00
155.00
323.22 96.67
395.00 351.00 1,650.00 135.00 630.90
2,310.00
10,335.58 344.00
2,069.25 1,500.00
230.00 3,641.50 2,000.00 1,209.65
796.00 85,025.20
1,020.00
3,441.46 5,820.00 2,000.00 5,391.50
611.13 5,146.00
450.47

$12.41 149.22 721.50 282.29 2,012.87 274.29
1,381.78 429.31
1,660.20 1,253.58
138.44
5,983.20 50.93
1.990.96 8,031.00 1,557.21
232.50 3,842.68 17,010.00 2,675.21
29.26 61.31 2,204.40
4.95 425.15 956.00 381.91 1,601.02 944.09
31.59 90.27 148.43 2,310.00 10,169.58 10,673.96 344.00 1,118.80 1,271.14
223.38 3,641.50 1,888.95
608.62 1,030.54 n,432.42
2,718.54 953.21
3,788.50 1.117.14 3,150.80
611.13 5,146.00

$8.22 42.48 96.17 13.00
8.14 2,197.94
580.87 618.22 1,243.17
31.16 1.343.23
311.98 129.50 1.500.00
5.78 3,016.65 4,846.35
96.46 281.14
35.34 1.444.48 4,284.00
0.22 56.24
0.00 519.83 316.55 674.86
554.09 333.90
46.24 902.07 1,866.93 123.41 1,599.88 298.26
341.17 10,620.66
2,108.49 232.57 130.13 6.62
965.98 789.79 283.33 24,158.55 1,020.00
6,257.87 3,576.50
882.86 5,669.90
450.47

WEST GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS HELD ON DEPOSIT (Continued) Georgia's Elementary Principals Social Science Fair Bowdon Hall Social Fees Boykin Hall Social Fees Downs Hall Social Fees Gunn Hall Social Fees Pritchard Hall Social Fees Roberts Hall Row Hall Social Fees Strozier Annex Social Fees Tyus Hall Social Fees Watson Hall Social Fees Man of LaMancha Kappa Delta Community Bank of Carrollton Trust Company Bank of Carroll County Citizens Bank & Trust Carrollton Federal Bank Southtrust Bank Nationsbank of Georgia West Georgia National Bank Reading Materials-Special Project Economics Recruiting Fund Archaeological Curation Current Issue-Middle Level Education Alpha Gamma Delta Carroll County Sertoma Club Foundation-Continuing Education Career Development Testing/Counseling Short Courses Hospitality Biology Wood Project West Georgia College Observatory History Department Math/Computer Science Department Circle K Georgia Adult Education Association Music Practice Room Key Deposit Dept of Management & Business Info Sys Survey of I S Graduates School of Education:Special Projects Whole Language Conference Tau Kappa Epsilon Sigma Xi Interfraternity Council Littauer Foundation School of Business Dean's Office Studies in Social Science NCAA Women's Regional Basketball American Chemistry Society Trip Ticket Deposits Georgia's Political Heritage Football Banquet Donations Physics Club Affirmative Action Spring Meeting Christian Campus Fellowship President's Discretionary
TOTAL FUNDS HELD ON DEPOSIT

FUND BALANCE JULY 1,1993
41.98 45.36 170.81 307.25 99.26 327.15 241.49 35.64 234.47 947.95 74.22
95.96
79.30 100.00 3,485.85 481.63 46.84
84.18 7.00
331.10 5,118.48
16.90 684.95 1,596.70 1,241.99
37.13
741.00 1,293.26
435.04 420.91 7,850.38
4.80 670.67 104.11 1,4n.85 7,137.84 206.89
22.84
2,133.73
35.30
119,716.17
739

RECEIPTS

DISBURSEMENTS

FUND BALANCE JUNE 30,1994

1,572.17 261.28
2,087.95 1,161.00 2,543.95 1,542.85 2,335.60 1,769.11 1,106.27
936.00 2,907.73 2,210.73
157.38 500.00 91,880.51 276,168.94 428,835.87 927,581.78 165,245.n 1,645,705.80 1,116,996.29
60.00
35.10 495.00
78.26 250.00
1,970.75 30,189.90
75.00 368.33 230.00
1,700.00 n9.00
1,101.79
7,305.00 2,609.00
93.70 249.69
11,828.52 58.00
2,283.37
765.00 362.48 132.00 401.75 1,105.01 210.00 1,000.00
4,929,681.49

1,572.17 258.29
2,086.49 1,071.37 2,800.22 1,483.28 2,355.47 1,731.66
966.01 680.37 3,360.20 2,042.64 157.38 343.03 91,880.51 276,168.94 428,835.87 927,581.78 165,245.n 1,645,705.80 1,116,996.29 130.37
390.81 57.02 105.85
289.65
1,389.81 30,337.45
16.90
360.25 185.19
37.13
684.00 720.40
7,494.91 7,607.50
34.65 513.34
184.20 7,790.27
157.22 2,283.37
765.00
571.21 232.05 971.23
4,921,399.49

44.97 46.82 260.44 50.98 158.83 307.28 278.94 175.90 490.10 495.48 242.31
252.93
8.93 100.00 3,130.14 919.61
19.25 44.53
7.00 912.04 4,970.93
759.95 1,604.78 1,286.80
1,700.00 836.00
1,674.65 435.04 231.00
2,851.88 63.85
407.02 104.11 1,293.65 11,176.09 107.67
22.84
2,496.21 132.00 401.75 533.80 13.25 28.n
127,998.17

WEST GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS FOR DESIGNATED SCHOLARSHIPS Regents Scholarship Funds Regents Opportunity Grants Anonymous Appleby Trust Atlanta Bar A88OCiation Kiwanis Clubs Trent Tube Baptist Associations Thornton - Kent Sony Music Art Associations Chick-Fil-A Inc Lions Club Rotary Club Carroll Co Educ Foundation Social Clubs Lamar Plunkett J Aubrey Allen Professional Journalist Yancey Foundation Porex Golf Associations Bryant-Jordan High Schools & PTAs Pearson Music Hatton Lovejoy Citizens Scholarship Fdn of America Margaret B Cox Fund Optimist Clubs Hospitals & Medical Auxiliaries Wal-Mart Foundation Bony Oaks Sororities & Fraternities United Methodist Churches Rochfort Foundation. Inc Winn Dixie World Carpets J E Salsbury Education Associations Midas Corporation James Eblen Civic Organizations Times-Georgian Banking Institutions Military Groups National Merit Frances Parkman Memorial Masonic Lodges King Packaging Company John S Parramore Newnan Civitan Club Scott Taylor Women's Associations and Clubs Nabisco Workers Scholarship Pageants Wendy's Edward C Giles

FUND BALANCE JULY 1,1993 5.00 183.00
666.00
2,000.00 1,140.00
375.50 750.00 2,769.00

RECEIPTS

DISBURSEMENTS

FUND BALANCE JUNE 30, 1994

8,300.00 12,500.00
4,115.76 2,950.00 3,500.00 3,054.68
500.00 9,750.00
600.00 2,000.00 1,600.00 12.000.00 1,750.00 1,250.00
517.n 4,350.00 1,000.00
885.00 2,000.00 2.000.00
500.00 500.00 500.00 14.442.50 100.00 3,300.00 4,588.00 500.00 1.500.00 16,698.50 4,500.00 1.500.00 6.250.00 2.100.00 1,000.00 1,250.00 2,942.50 1.000.00 19,859.83 1,100.00 4,200.00 1,700.00 250.00 9,423.00 2,500.00 2.000.00 200.00 2.300.00 1,500.00 1,000.00
150.00 8,735.00 1,000.00
500.00
6,437.00

8,300.00 12,505.00
4,115.76 2,950.00 3,500.00 3,054.68
500.00 9.750.00
600.00 2,000.00 1.266.00 11,000.00 1.750.00 1.250.00
517.n 4,350.00 1.000.00
885.00 2.000.00 2,000.00
500.00 500.00 500.00 13.942.50 100.00 3,300.00 4.588.00 500.00 1,500.00 15.384.00 5,166.00 1.500.00 5.950.00 2.100.00 1,000.00 1,250.00 2,942.50 1.000.00 19.859.83 1,100.00 4,200.00 3.700.00 250.00 10.397.00 2,500.00 2,000.00 200.00 2,300.00 1.500.00 1,000.00 375.50 150.00 9,485.00 1,000.00 500.00
5.500.00

183.00 334.00 1,000.00
500.00 1.334.50
300.00
166.00
3,706.00

740

WEST GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) Wine &Spirits Foundations Other Churches Pilot Clubs Chris Gillespie Memorial Adam Frentheway Memorial Powers TyCobb George & Bertha Echols Alumni Associations Po Folks American Legions Playtex C P C Petroleum B W Holder Mike Mayhall Electric Membership Corporation Miscellaneous Roadway Package System Comanche Indian Tribe N B A Legends Foundation Circuit City Foundation Tasty Kake Briggle Bradley Hands Department of Education Federal Funds National Science Fdn Federal Funds
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

FUND BALANCE JULY1, 1993
7,888.50

RECEIPTS

DISBURSEMENTS

FUND BALANCE JUNE 30, 1994

800.00 1,000.02 3,169.00
500.00 300.00 300.00 2,000.00 700.00 500.00 2,500.00 2,000.00 1,500.00 3,055.50 250.00 500.00 1,000.00 17,471.50 924.39 741.00 4,540.42 1,500.00 400.00 500.00 1,923.50 2,615,000.00 28,439.64
2,891,964.51

800.00 1,000.02 3,169.00
500.00 300.00 300.00 2,000.00 700.00 500.00 2,500.00 2,000.00 1,500.00 3,055.50 250.00 500.00 1,000.00 16,883.00 924.39 741.00 4,540.42 1,500.00 400.00 500.00 1,923.50 2,615,000.00 28,439.64
2,891,741.01

588.50 8,112.00

741

WEST GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

PAYROLL OPERATIONS Payroll Deductions Uniform Laundry American Assn of University Professors Miscellaneous Deduction/Remuneration Federal Withholding Tax F I C AlEmployee State Withholding Tax Court Ordered Garnishment Tax Levy Group InsurancelDisability Credit Union Teachers Retirement Group Insurance/Health Group InsurancelMedicare Group Insurance/Life Supplemental Group Insurance/Life Family Group Insurance/Life-Retirees Savings Bonds Group Insurance/Northwestern College Foundation ORP1-TI AA ORP2-VALIC Tax Sheltered Annuities USA A Mutual Fund F I C AlMedicare Deferred Compensation Dental Charitable Contributions Defined Contribution Employer Liability Group Insurance/Health Group Insurance/Life Fica-Employer Medicare ORP-VALIC Teachers Retirement FicalMedicare ORP-TlAA
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1,1993

RECEIPTS

DISBURSEMENTS

FUND BALANCE JUNE 30, 1994

374.49 28,228.90 10,042.10
1,418.99
133,089.70 5,558.49
178,710.87 $308,315.34

4,094.29 11,714.80 30,754.70 2,873,768.51 1,372,783.32 953,245.93
9,074.88 588.37
80,178.43 180,749.83 l,089,n2.55 689,132.13
30,294.00 183,940.20
21,393.84 195.98
9,873.75 38,808.42 29,808.68 220,238.14 87,004.28 891,745.01 11,883.92 335,130.28 28,846.00 85,508.00
1,137.00 38,183.44
2,737,085.73 127,687.87
l,372,nO.12 128,182.00 44,689.23
2,420,884.79 335,127.19 148,824.04
18,158,393.17
$23,980,039.17

4,094.29 11,714.80 30,754.70 2,873,768.51 1,372,783.32 953,245.93
9,449.35 588.37
80,178.43 180,749.83 l,089,n2.55 687,437.00
30,294.00 184,205.78
21,398.54 195.98
9,850.00 38,808.42 29,808.68 220,238.14 87,004.28 691,745.01 11,883.92 335,130.28 28,848.00 58,681.00
1,137.00 38,183.44
2,753,992.80 127,984.84
l,372,nO.12 128,182.00 44,689.23
2,420,884.79 335,127.19 146,824.04
18,187,715.90
$23,980,858.40

29,922.03 9,n8.52 1,414.29 23.75
8,827.00 118,182.83
5,241.52
189,387.94 $305,498.11

742

Abraham Baldwin Agricultural College
FINANCIAL REPORT
For the Year Ended June 30, 1994

ABRAHAM BALDWIN AGRICULTURAL COLLEGE Tifton, Georgia

Harold J. Loyd
President

Floyd E. Wright
Vice President for Fiscal Affairs

743

ABRAHAM BALDWIN BALANCE
Year Ended

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land Buildings Improvements Other Than Buildings Library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted, allocated
Reserves For Inventory For Renewals and Replacements For SUbsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted, unallocated (Surplus) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$337,101.82
12,487.24
72,939.17 6,532.00

$738,349.21
97,172.33
271,865.94 37,500.00

($126,278.84) 126,278.84

$429,060.23
$310,707.67
26,565.22 11,067.39 348,340.28

$1,144,887.48
$5,074.14 52,865.00 (15,671.20)
6,266.20 48,534.14

76,667.50 3,545.00
507.45

203,389.04 892,964.30

$0.00 $0.00
0.00

80,719.95 $429,060.23

1,096,353.34 $1,144,887.48

0.00 $0.00

TOTAL
$949,172.19 0.00
235,938.41 0.00
344,805.11 44,032.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$1,573,947.71
$315,781.81 0.00
52,865.00 0.00
10,894.02 17,333.59
396,874.42
0.00 280,056.54
0.00 896,509.30
0.00 0.00 507.45 0.00
0.00 0.00 0.00 0.00
1,177,073.29
$1,573,947.71

744

AGRICULTURAL COLLEGE SHEET June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$197,453.60 1,916.00
1,796,635.78

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

AGENCY FUNDS

$8,515.55 16,000.00

$523,325.50

$0.00

$572,950.55

67,441.25 19,708,312.06
3,094,060.31 1,847,984.02 3,400,436.51

$1,996,005.38 $0.00

$0.00 $0.00

$24,515.55 $24,470.79

$523,325.50 $12,622.00

$28,118,234.15 $0.00

$572,950.55 $0.00

572,950.55

0.00

0.00

24,470.79

12,622.00

0.00

572,950.55

24,038.39
1,971,966.99 1,996,005.38 $1 ,996,005.38

44.76

510,703.50 28,118,234.15

0.00 $0.00

44.76 $24,515.55

510,703.50 $523,325.50

28,118,234.15 $28,118,234.15

0.00 $572,950.55

745

ABRAHAM BALDWIN
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUN D S RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources

$12,123,789.87 11,461.83

TOTAL REVENUES AND OTHER ADDITIONS

12,135,251.70

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures AUXiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year
To State Treasury - General Loan Cancellations and Write-Offs Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities
Capitalized Expenditures Non-eapitalized Expenditures Deductions to Plant Properties Other Deductions

12,140,409.02

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

12,140,409.02

NET INCREASE IN FUND BALANCES BEFORE TRANSFER

(5,157.32)

TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers

TOTAL TRANSFERS AMONG FUNDS

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

(5,157.32)

ADJUSTMENTs/RECLASSIFICATIONS

(932.65)

$0.00 3,646,889.32
3,029.75 3,649,919.07 3,224,260.69
3,224,260.69 425,658.38 (200,907.49) (200,907.49) 224,750.89

$0.00 2,388,074.01
715,265.45 301,907.83
126,278.84 3,531,526.13 3,301,065.09
60,105.85
3,361,170.94 170,355.19
0.00 170,355.19 (185,160.25)

BEGINNING FUND BALANCE FUND BALANCES, JUNE 30,1994

86,809.92 $80,719.95

871,602.45 $1,096,353.34

14,805.06 ($0.00)

TOTAL CURRENT
FUNDS
$12,123,789.87 3,646,889.32 0.00 2,388,074.01 715,265.45 0.00 301,907.83 0.00 0.00 0.00 0.00 14,491.58 0.00 126,278.84
19,316,696.90
15,441,474.11 3,224,260.69 60,105.85 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
18,725,840.65
590,856.25
0.00 (200,907.49)
(200,907.49)
389,948.76
(186,092.90)
973,217.43
$1,1 n,073.29

746

AGRICULTURAL COLLEGE
IN FUND BALANCES June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00 1.828.00

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

$0.00 6.500.00

$0.00

$0.00

70.310.96
3,080.66 75.219.62

39.915.81

36,802.25

0.00

83,218.06

2.000.00 2.000.00

807.392.27 807.392.27

10,115.46 15,327.93
25.443.39 49,n6.23
0.00 49.n6.23 (8,338.45) 1,954,587.60 $1 ,996,005.38

0.00 0.00
0.00 0.00
$0.00

1,318.20

62,711.81 20,461.49
84,491.50 (1.273.44)
0.00 (1,273.44) 1,137.28
180.92 $44.76

115.747.89 23.888.99
139.636.88 (137.636.88)

123,094.72
123.094.72 684.297.55

200.907.49 200,907.49
63,270.61
447,432.89 $510,703.50

0.00 684.297.55
3.7n.32 27,430,159.28 $28,118,234.15

747

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30,1994

REVENUE Educational and General Revenues
Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income
Endowment Other sales and Services of Educational Departments Other Sources Total Educational and General Revenues
sales and Services of Hospital
sales and Services of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures Instruction Research Public Service Academic Support Student Services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures
Hospital Expenditures
Auxiliary Enterprises Expenditures
Mandatory Transfers
TOTAL EXPENDITURES AND MANDATORY TRANSFERS
OTHER TRANSFERS AND ADDITIONS/DEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS
NET INCREASE (DECREASE) IN FUND BALANCES

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

TOTAL CURRENT
FUNDS

$3,089,382.98 8,638,875.00
158,611.01 236,920.88 12,123,789.87
12,123,789.87

$180,354.71
45,628.84 225,983.55 3,420,905.n 3,646,889.32

$0.00 2,261,557.88
728,094.80 311,412.41
3,301,065.09
3,301,065.09

$3,269,737.69 0.00
8,638,875.00 0.00
2,261,557.88 728,094.80 0.00 311,412.41
0.00 0.00 158,611.01 282,549.72 15,650,838.51
0.00
3,420,905.n
19,071,744.28

6,564,335.05 66,502.06
655,810.02 1,032,655.70 2,303,340.79 1,464,290.40
53,475.00 12,140,409.02
12,140,409.02
11,461.83
11,461.83 ($5,157.32)

0.00 3,224,260.69
3,224,260.69
(200,907.49) 3,029.75
(197,8n.74) $224,750.89

633,614.69 401,972.76 195,129.66 195,900.71 1,874,447.27 3,301,065.09
3,301,065.09

7,197,949.74 0.00
468,474.82 655,810.02 1,227,785.36 2,499,241.50 1,464,290.40 1,927,922.27 15,441,474.11
0.00
3,224,260.69
0.00
18,665,734.80

170,355.19 170,355.19

170,355.19 (200,907.49)
14,491.58
0.00
(16,060.72)

$170,355.19

$389,948.76

748

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30,1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES

$11,938 ,097.38
10,946.85 11,949,044.21 11,948,536.76
11,948,538.76
0.00 507.45

$185,692.51
514.98 186,207.49 191,872.26
191,872.26
0.00 (5,664.77)

ADJUSTMENTs/RECLASSIFICATIONS BEGINNING FUND BALANCE

(932.65) 77,600.15

0.00 9,209.77

AUXILIARY ENTERPRISES
$0.00 3,646,889.32
3,029.75 3,649,919.07
3,224,260.69
3,224,260.69
(200,907.49) (200,907.49) 224,750.89
0.00 871,602.45

FUND BALANCE. JUNE 30,1994

$77,174.95

$3,545.00

$1,096,353.34

TOTAL
$12,123,789.87 3,646,889.32 0.00 0.00 0.00 0.00 0.00 14,491.58 0.00
15,785,170.77
12,140,409.02 3,224,260.69 0.00 0.00 0.00 0.00 0.00
15,364,669.71
0.00 (200,907.49)
(200,907.49)
219,593.57
(932.65)
958,412.37
$1,177,073.29

749

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30.1994

CURRENT FUNDS REVENUES Edu.::ational and General Student Tuition and Fees Matriculation Non-Resident Tuition Late Registration Fees Student Activity Fees Fee Waivers Other Student Fees State Appropriations State of Georgia - General State of Georgia - Special Initiative State of Georgia - Lottery Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants and Contracts Sales and Services of Educational Departments Library Fines Transcript Fees Revenues for Program Support Continuing Education Fees Departmental Sales Quasi-Revenue from Distribution of Costs Cost Transfers - Copy & Media Centers Eliminate Quasi-Revenue Other Sources Administrative Cost Allowance College Work-Study Program Perkins Student Loan Program Pell Grant Program Supplemental Educ Opportunity Grants Program Upward Bound-USDA Student Support Sarvices Rents Flexible Spending Program Timber Sales Student Activities - Other Traffic Fees Other Revenue
Total Educational and General

UNRESTRICTED

RESTRICTED

TOTAL

$2.551.194.20 300.012.10 3,095.00 170,136.88 53,475.00 11,470.00
8.569,019.00 40.000.00 29.856.00
2,644.50 30.00
114.387.04 41.549.47
60.822.56 (60.822.56)
10.196.08 9.307.88
12.795.00 6.353.01 508.97
30,252.79 30,283.02
1,497.22 60,375.00 15,555.83 31,019.00 28,777.28
12,123,789.87

$0.00
2.261,557.88 728,094.80 0.00 311,412.41
3,301,065.09

$2,551.194.20 300.012.10 3,095.00 170,136.88 53,475.00 11,470.00
8,569,019.00 40,000.00 29,856.00
2.261,557.88 728,094.80 0.00 311,412.41
2,644.50 30.00
114.387.04 41.549.47
60,822.56 (60,822.56)
0.00 10,196.08
9,307.88 12,795.00
6,353.01 508.97
30.252.79 30.283.02
1,497.22 60,375.00 15,555.83 31.019.00 28,777.28
15.424,854.96

750

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30.1994

CURRENT FUNDS REVENUES (continued) Auxiliary Enterprises Student Housing Rents - Dormitories Food Services Sales - Cafeteria/Contracted Sales - Snack Bar/Contracted Stores and Shops Sales - Bookstore Intercollegiate Athletics Athletics - Fees Athletics - Other Other Service Units Student Health Services Fees Student Transportation Fees Vending Operations - Institution Sales Commissions
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

940,410.35 956,182.98
4,614.31 1,014,845.30
180,354.71 45.628.84
260,805.99 62,208.23 152,602.96 29,235.65
3,646.889.32
$15.nO,679.19

$3,301.065.09

940,410.35 956,182.98
4.614.31 1,014,845.30
180,354.71 45,628.84
260.805.99 62,208.23 152,602.96 29.235.65
3,646.889.32
$19,071.744.28

751

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

Div of Agric/Forest Res/Home Ec

Ag/Forestry/Home Ec Regular

Agricultural Lab

Quality Improvement

Ag Eng/Envirn Hort Computer/Lottery

Div of Business Administration

Business Administration RegUlar

Division of Humanities

Humanities Regular

Quality Improvement

HumanitiesiMusic Program

Excellence in Education

Divof Health/Phy Educ/Recreation

.......

Health/Phy Ed/Rec Regular

U1

Quality Improvement

N

Div of SCiencelMathematics

SCiencelMathematics Regular

Quality Improvement

Division of Nursing

Division of Nursing

Quality Improvement

Special Initiative Funds

Division of Social SCience

Social SCience

Quality Improvement

Police Academy

Division of Evening Programs

Evening Programs

Evening Program - Moultrie

Distance Learning Programs

Community Education

Division of Adult Education

Continuing Education

Enrichment Program

Preparatory and Remedial Instruction

Division of Developmental Studies

Developmental Studies

TOTAL INSTRUCTION

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

Equipment

$1,008,260.88 49,260.91 5,236.50 4,856.00
460,021.26
967,114.58 3,116.96
3O,3n.9O
495,487.79 2,692.00
898,316.18 10,000.00
556,397.n 3,050.35
40,000.00
863,659.07 8,074.92
230,951.15 2,666.29 8,393.51
142,022.51 44,482.61
729,896.11
6,564,335.05

$2,709.67 4,856.00
3,585.75
25,000.00 79,963.46
7,620.00 494,690.63

$1,010,970.35 49,260.91 5,236.50 9,712.00
460,021.26
967,114.58 3,116.96
3O,3n.9O 3,585.75
495,487.79 2,692.00
923,316.18 10,000.00
636,361.23 3,050.35
40,000.00
871,279.07 8,074.92
494,690.63
230,951.15 2,666.29 8,393.51

15,189.18

157,211.69 44,482.61

633,614.69

729,896.11 7,197,949.74

$904,221.50
436,239.84 944,539.28
4,083.36 463,144.07 834,090.59 616,145.61 40,000.00 835,243.68 272,090.48 217,800.06
108,204.54 8,403.13
698,743.86 6,382,950.00

$6,560.91
2,341.94 3,121.94 2,187.84
667.25 2,516.91 3,412.36
2,375.n 6,188.69 5,782.31
970.76 647.48 3,818.60 40,592.76

$49,322.42 49,260.91 2,235.80 6,187.00
20,083.31
19,434.36 3,116.96 18,106.70 3,585.75
26,114.78
67,078.88 8,367.72
16,803.26 3,050.35
33,219.62 6,617.81
205,197.71
5,430.74 498.16
8,393.51
46,480.82 33,825.56
27,333.65
659,745.58

$50,865.52 3,000.70 3,525.00 1,356.17 19.00 6,000.00
5,561.69 2,692.00 19,630.00 1,632.28
440.00 1,457.11 11,213.75 1,938.04 2,188.13
1,555.57 1,606.44
114,661.40

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) PUBLIC SERVICE

Community Services Arts & Humanities Program Job Training Partnership Act Program - Upward Boon

68,502.06

Restricted
203,340.22 198,632.54

Total
269,842.28 198,632.54

TOTAL PUBLIC SERVICE

68,502.06

401,972.76

468,474.82

ACADEMIC SUPPORT

Libraries

Baldwin Library

Baldwin Library

Ancillary Support

Farm Operation

Academic Administration

Vice PresidentlDean of Academic Affairs

-...J

Vice PreslDean of Academic Affairs

wU1

Minority Advising

MAPIMRO Conference

402,847.14 28,846.28
150,292.85 69,683.60 4,140.15

402,847.14 28,846.28
150,292.85 69,683.60
4,140.15

TOTAL ACADEMIC SUPPORT

655,810.02

655,810.02

STUDENT SERVICES Student Services Administration
Vice PreslDean of Student Affairs Counseling and Career Guidance
Office of Counceling &Career Guidance Student Support Services Migrant Education Financial Aid Administration Office of Financial Aid Student Activities Student Activities Program Student Admissions Office of Admissions Office of Registrar

204,992.15 122,703.25
129,765.34 191,872.26 181,560.12 201,762.58

153,128.25 20,420.76
21,580.65

204.992.15
122,703.25 153,128.25
20,420.76
151,345.99
191,872.26
181,560.12 201,762.58

TOTAL STUDENT SERVICES

1,032,655.70

195,129.68

1,227,785.36

Personal Services
90,626.47 104,149.67 194,n6.14
297,297.02 10,192.72
134,836.88 61,548.05
503,874.67
188,054.11 112,7n.05 133,937.41
5,189.01 134,924.55 40,740.86 147,n3.90 158,280.94 921,6n.83

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

1,851.47 726.13
2,5n.60

1n,364.34 93,756.74
271,121.08

497.26
1,287.86 61.42
1,846.54

14,468.55 18,653.56
12,129.82 8,074.13 4,140.15 57,468.21

1,3n.n 471.42
3,059.47
1,393.28 3,752.26 7,n6.44
221.70 18,052.34

15,560.27
9,454.78 13,434.37 15,231.75
10,194.11
145,760.14
23,971.49 43,259.94
276,866.85

Equipment
0.00 90,584.31
2,038.29 92,622.60
2,697.00 4,834.05 1,619.00 2,038.29 11,188.34

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30.1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INSTITUTIONAL SUPPORT

Executive Management

Office of the President

153.358.97

Fiscal Operations

Office of Fiscal Affairs

287.656.18

General Admin & Logistical Services

Office of Personnel Services

78.845.45

Procurement

51,684.97

Post Office

110,105.72

Public Safety

299,277.55

Administrative Computing Support

Computer Services Center

360,294.96

Public Relations and Development

Office of Public Relations

128.080.86

Office of Development & Alumni

143,364.57

~ General Institution

U1

General Institutional Expenses

"""

College Services

General Institutional Expense

105.565.37 58,498.21

Promotion-General

59,417.84

SACS-Self-Study

2,059.00

Radio Station-WABR-FM

2,189.25

Institutional Research

65.156.66

Sunbelt Exposition

2,496.85

Other Staff Benefits

351.515.31

CWSP - On Campus

43,773.07

CWSP - Off Campus

Restricted
35,848.66 131,310.91
28.741.14

Total
153.358.97
287.656.18
78.845.45 51,684.97 110.105.72 299.277.55
360,294.96
128.080.86 179,213.23
105,565.37 58,498.21 59,417.84
2,059.00 2,189.25 65,156.66 2,496.85 351,515.31 175.083.98 28.741.14

TOTAL INSTITUTIONAL SUPPORT

2.303,340.79

195.900.71

2,499.241.50

OPERATION & MAINTENANCE OF PLANT Director of Plant Operations Building Maintenance Custodial Services Utilities Landscape and Grounds Maintenance

100,563.28 497,866.26 367.932.23 355.790.96 142.137.67

100,563.28 497,866.26 367.932.23 355,790.96 142.137.67

TOTAL OPERATION & MAINTENANCE OF PLANT

1,464.290.40

0.00

1.464.290.40

Personal Services
147,873.58 243,301.19
73,048.32 48.322.07 35.306.14 276.618.95 221.542.70 120,372.08 160.951.94
96,719.39
429.00 55.777.29 351.515.31
1.831,777.96
98.534.23 313.221.83 335,961.13 115,016.92 862,734.11

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

815.16 2.659.35 1.966.56
377.22 102.28 875.18 1.690.57 188.43 387.52
1.037.45 333.46 501.44
1.654.62
12,589.24
999.73
999.73

4,670.23
41,695.64
3,830.57 2.985.68 74,697.30 21.783.42
73,928.13
7.520.35 13,922.60
5.627.79 30.318.15 59,417.84
1,557.56 1.760.25 7,724.75 2.496.85
175.083.98 28,741.14
557,762.23
1,029.32 166.245.53 30.836.10 355.790.96 27,120.75
581.022.66

Equipment
63.133.56 3.951.17 2.180.74
27,846.60
97.112.07 18,398.90
1.135.00 19,533.90

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30. 1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) SCHOLARSHIPS AND FELLOWSHIPS Scholarships
Scholarships - Federal Pell Grants Supplemental Educ Opportunity Grant Scholarships - state Fee Waivers H.O.P.E. Program

53,475.00

Restricted
1.571,664.59 127.060.28 175.722.40

Total
1.571 .664.59 127.060.28 53,475.00 175.722.40

TOTAL SCHOLARSHIPS AND FELLOWSHIP

53.475.00

1.874.447.27

1.927.922.27

TOTAL EDUCATIONAL AND GENERAL EXPENDITURE 12.140.409.02

3.301.065.09

15.441,474.11

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING
Branch Hall Comer Hall Creswell Hall Mitchell Hall Fulwood Hall Chandler Hall Director of Housing

165.489.70 21.279.94 79.129.49 193.000.55 163.872.12 196.625.00 78,454.69

165,489.70 21,279.94 79,129.49 193,000.55 163.872.12 196.625.00 78.454.89

TOTAL STUDENT HOUSING

897.831.49

897.831.49

FOOD SERVICES Donaldson Dining Hall/Contracted Snack Bar/Contracted

908.547.22 21.379.17

908.547.22 21.379.17

TOTAL FOOD SERVICES

929.926.39

929.926.39

STORES AND SHOPS Bookstore

820.843.07

820.843.07

TOTAL STORES AND SHOPS

820.843.07

820.843.07

Personal Services
10.897.790.71
98.089.65 12.450.37 50.837.03 115.690.11 97.908.91 117.332.91 49.604.25 541.913.23
51.081.64 11.975.89 63.057.53
99.359.42 99.359.42

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

76.658.21

1.571.664.59 127.060.28
53,475.00 175.722.40
1.927.922.27
4.331.906.88

66.74 11.14 18.41 82.86 61.49 84.08 1.2n.26
1,601.98
83.90 13.11
97.01
591.25
591.25

67.313.31 8.818.43
28.274.05 n.227.58 65.901.72 79.208.01 27.573.18
354.316.28
857.381.68 9.390.17
866.nl.85
720.892.40
720.892.40

Equipment
335.118.31
0.00 0.00 0.00

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

AUXILIARY ENTERPRISES EXPENDITURES (Continued) ATHLETICS
Intercollegiate Athletics

Unrestricted 225.983.55

Restricted

Total 225.983.55

TOTAL ATHLETICS

225,983.55

225.983.55

OTHER SERVICE UNITS Student Health Services Vending Student Tran sportation

203.141.17 117.299.31 29.235.71

203.141.17 117.299.31 29.235.71

TOTAL OTHER SERVICE UNITS

349,676.19

349,676.19

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

3.224.260.69

0.00

3.224.260.69

Personal Services
0.00 0.00
140,519.16 29.485.00
170.004.16 874.334.34

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

268.34 268.34 608.29
608.29 3.166.87

225,715.21 225,715.21
62,013.72 87,814.31 29,235.71 179.063.74 2.346,759.48

TOTAL CURRENT FUND EXPENDITURES

$15.364,669.71

$3.301,065.09

$18,665,734.80

$11.572,125.05

$79.825.08

$6,678,666.36

Equipment 0.00
0.00 $335,118.31

REVENUE Student Fees
Fees-Student Activities Other Sources Student Activities
Sales - Advertising - Stallion Sales - Pool Tables Sales - Video Games Sales - Swimming Pool
TOTAL REVENUE
EXPENDITURES Intramural Athletics Social and Entertainment Activities
Cultural Programs Social Programs Entertainment Programs Student Government Student Government Student Publications Other Programs Other Activities
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES YEAR ENDED JUNE 30,1994

$5,825.64 4,703.30 1,675.78 3,351.11

$170,136.68 15,555.83

$185,692.51

32,862.42 11,151.83 25,829.52

69,843.77
22,372.58 34,416.11 65,239.80

191,872.26 (6,179.75) 9,209.77 514.98 $3,545.00

757

REVENUES Student Fees
Fees - Athletics Fees- Other
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Men's Basketball Baseball Men's Tennis Men's Golf Women's Tennis Women's Softball Other Expenses
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

ABRAHAM BALDWIN AGRICULTURAL COLLEGE SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS
Year Ended June 30,1994
$180,354.71 45,628.84
46,691.81 46,622.75 18,635.79 25,589.31 18,156.55 31,280.24 39,007.10

$225,983.55
225,983.55 0.00 0.00 0.00
$0.00

758

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FEDERAL FUNDS College Workstudy Program Supplemental Educ Opportunity Grant Pell Grant Pell Administrative Allowance Job Training Partnership Act Student Support Services Upward Bound Upward Bound - USDA Peach Migrant Education Program Humor in Literature Many Spirits Dancing Southern Arts Federation (SAF) Celebrating the Irish - NEA Child Care Grant - DHHR
TOTAL FEDERAL FUNDS
STATE FUNDS Regional Police Academy Georgia Council for the Arts Community Development Touring Grant Grass Roots Georgia Tech Literacy Program Helping Outstanding Pupils Educationally
TOTAL STATE FUNDS
PRIVATE FUNDS ABAC Alumni Foundation Community Development - Foundation GCA - Touring Grant - Matching South Georgia Medical Center Excellence in Education - ELSC CWSP - Off Campus - Matching Lottery - Matching Spellman - SAF - Private Torrance - SAF - Private Reserve - RPA - Basic Course
TOTAL PRIVATE FUNDS

FUND BALANCE JULY 1,1993

RECEIPTS

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30,1994

($58,783.21) 0.00 0.00 0.00
(11,167.32) 0.00 0.00 0.00 0.00
(819.06) (660.70)
0.00 0.00 0.00
(71,430.29)

$240,017.97 133,413.29
1,571,664.59 12,795.00 11,167.32
183,381.04 191,153.54
7,987.97 20,420.76
819.06 7,518.70 2,200.00 1,955.27 3,579.50
2,388,074.01

$174,447.19 127,060.28
1,571,664.59 0.00 0.00
153,128.25 191,153.54
7,479.00 20,420.76
0.00 7,620.00 2,200.00 1,955.27 4,429.00
2,261,557.88

(68,262.06)
(41,000.00) (3,495.00) 0.00 4,901.60 0.00
(107,855.46)

476,512.47
41,000.00 5,870.00 5,873.00
10,287.58 175,722.40
715,265.45

484,935.22
44,000.00 2,375.00 5,873.00
15,189.18 175,722.40
728,094.80

0.00 0.00 0.00 9,903.46 (972.90) 0.00 0.00 0.00 0.00 0.00
8,930.56

47,730.05 122,211.23
7,125.00 70,060.00
3,984.63 7,185.51 29,856.00 1,200.00 2,800.00 9,755.41
301,907.83

47,730.05 122,211.23
7,125.00 79,963.46
3,585.75 7,185.51 29,856.00 1,200.00 2,800.00 9,755.41
311,412.41

$10,196.08 6,353.01 0.00 12,795.00 0.00
30,252.79 0.00
508.97 0.00 0.00 0.00 0.00 0.00 0.00 0.00
60,105.85
0.00
0.00 0.00 0.00 0.00 0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00

($3,408.51) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(762.00) 0.00 0.00
(849.50) 0.00
(5,020.01)
(76,684.81) 0.00
(44,000.00) 0.00 0.00 0.00 0.00
(120,684.81)
0.00 0.00 0.00 (0.00) (574.02) 0.00 0.00 0.00 0.00 0.00 0.00 (574.02)

TOTAL RESTRICTED FUNDS-CASH BASIS AMOUNTS EXPENDED BUT NOT REIMBURSED
TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

(170,355.19) $14,809.06

3,405,247.29 126,278.84
$3,531,526.13

3,301,065.09 $3,301,065.09

60,105.85 $60,105.85

(126,278.84) 126,278.84
$0.00

759

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1994

BEGINNING FUND BALANCE AdjustmentBlReclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Interest Income Federal Loans Reimbursements Federal Other Income
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments - Perkins Administrative Allowance - Perkins Loan Collection Costs Perkins Nursing Income Contingency Loan
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS
$1,954,567.60 (8,338.45)
1,946,229.15

ENDOWMENT FUNDS $0.00
0.00

TOTAL
$1,954,567.60 (8,338.45)
1,946,229.15

70,310.96 1,828.00 3,080.66
75,219.62
10,115.46 9,307.68 5,495.37
154.66 370.22 25,443.39
0.00 $1,996,005.38

0.00
0.00 0.00 $0.00

70,310.96 1,828.00 3,080.66
75,219.62
10,115.46 9,307.68 5,495.37 154.66 370.22
25,443.39
0.00 0.00 0.00 $1,996,005.38

760

LOAN FUNDS Federal
Perkins Loan Program Nursing Loan Program Income Contingency Loan Private Iva Mae Chandler George Conger General Student Loan Eva Mae Howard Ferrell Jolley Harr F. Kulbersh Susie T. Moore John G. Padrick Clovis Turk - Sale City Ruth F. Wright
TOTAL LOAN FUNDS
TOTAL PUBLIC TRUST FUNDS

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

ADDITIONS

DEDUCTIONS

ADJUSTMENTS & TRANSFERS

FUND BALANCE JUNE 30,1994

$926,633.00 125,488.24 878407.97
898.39 1,916.00 1,618.59 6,366.85
528.n 5,728.66 1,329.14
139.65 4733.16
n9.18
1,954,567.60
$1,954,567.60

$15,913.42 5,070.93 54235.27
75,219.82 $75,219.82

$23,598.66 154.66
1690.07
25,443.39 $25,443.39

$689,503.63 0.00
(697,842.08)
(8,338.45) ($8,338.45)

$1,608,451.39 130,404.51 233,111.09
898.39 1,916.00 1,618.59 6,366.85
528.n 5,728.66 1,329.14
139.65 4,733.16
n9.18
1,996,005.38
$1,996,005.38

SUMMARY OF PUBLIC TRUST FUND INVESTMENTS June 30,1994

LOAN FUNDS Common Stock
Conger Insurance
TOTAL INVESTMENTS - LOAN FUNDS
TOTAL PUBLIC TRUST FUND INVESTMENTS

NUMBER OF SHARES

BOOK VALUE MARKET VALUE

1,918 1,918 1,916

$1,916.00 1,918.00
$1,918.00

$1,916.00 1,916.00
$1,916.00

761

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

REVENUE/ADDITIONS State Appropriations - Lottery Funds Interest Income Insurance Recoveries Other Income
TOTAL REVENUE/ADDITIONS
EXPENDITURESIDEDUCTIONS Buildings Dining Hall
Farm Shed Britt Hall Conger Hall Student Center WeltnerHall Bowen Hall Old Maintenance Warehouse Dormitories Total Buildings
Improvements Other Than BUildings Sidewalks Lighting Electrical System Water System Total Improvements Other Than Buildings
Equipment Dining Hall Conger Hall New Warehouse Total Equipment
Expenditures Not To Be Capitalized Storm Damages Campus Signs Underground Distribution Conger Hall Dormitories
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITUREs/DEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises
Reserve for Renewals and Replacements Reserve for Bus
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$6,500.00 39,915.81 20,156.25 16,646.00
83,218.06

$0.00 0.00

Total

RENEWALS AND REPLACEMENTS

$6,500.00 39,915.81 20,156.25 16,646.00
83,218.06

$0.00 0.00

3,125.00 1,400.00 10,722.95 1,601.71 1,383.00 5,920.45 6,200.00
30,353.11
9,268.29 10,158.00
2,733.00 1,842.81 24,002.10
2,500.00 5,856.60
8,356.60
17,656.25 1,539.20 422.30 843.74
20,461.49
83,173.30

0.00

3,125.00 1,400.00 10,722.95 1,601.71 1,383.00 5,920.45 6,200.00
0.00 30,353.11
9,268.29 10,158.00
2,733.00 1,842.81 24,002.10
2,500.00 5,856.60
0.00 8,356.60
17,656.25 1,539.20 422.30 843.74 0.00
20,461.49
83,173.30

9,337.06 3,313.70 84,683.13 97,333.89
5,497.00 12,917.00 18,414.00
23,888.99 23,888.99 139,636.88

0.00 1,318.20
(1,318.20)
44.76 $44.76
762

0.00 $0.00

0.00 0.00
0.00
1,318.20 0.00
(1,318.20)
44.76 0.00
44.76

167,934.87 32,972.62
200,907.49 447,432.89
2,000.00
510,703.50 $510,703.50

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30.1994

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Expended from Ga. State Financing & Investment Commission Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Gifts Adjustments In Inventory
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Adjustments to Inventory Counts
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$27,430,159.28 3.777.32

$27,433,938.80

$283,883.78 71,154.53

334,818.31 270,030.28
82.711.81 115,747.89
20,800.00 3,284.00
105,527.54 17,587.18

807.392.27
123,094.72 28.118,234.15
0.00 $28.118,234.15

763

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

LAND Campus and Farm Farm/Alsobrook Tract FarmlDavis Tract
TOTAL LAND
BUILDINGS Gressette Gym Thrash Gymnasium Howard Auditorium Weltner Hall Weltner Hall Annex Comer Hall Herring Hall Tift Hall Lewis Hall Bowen Hall Branch Student Center Evans Health Center Central Plant-Boiler New Warehouse Old Warehouse Maintenance Shops Donaldson Dining Hall Chandler Hall New Library King Hall Conger Hall Music Building Claude Gray Science Building Mary Lous Britt Hall Driggers Lecture Hall Chemical Storage Creswell Hall Moore Nursing Ed Building Ina Gaines Hall Fulwood Hall Mitchell Hall Branch Hall New Ag Engineering Tech Old Ag Engineering Tech Development Golf Storage House Golf Practice Center Yow Forestry & Wildlife Hay & Feed Barn Tennis Field House Green House Head House I Horticulture Storage Hou Equipment Shed-Farm Hog Farrowing House Picnic Shelter
TOTAL BUILDINGS

YEAR ACQUIRED

INVESTMENT JULY 1,1993
$10,000.00 16,600.00 40,841.25
$67,441.25

ADDITIONS

DEDUCTIONS

ADJUSTMENTS/ TRANSFERS

INVESTMENT JUNE 30, 1994

$0.00 0.00

$0.00 0.00

$0.00 0.00

$10,000.00 $16,600.00 $40,841.25
67,441.25

1966 1938 1938 1936 1958 1962 1907 1904 1907 1968 1972 1962 1972 1971 1942 1989 1961 1971 1990 1940 1971 1960 1954 1964 1976 1989 1953 1941 1955 1971 1968 1965 1972 1954 1967 1979 1978 1979 1972 1980 1981 1978 1981 1972 1974 1980

722,785.53 14,371.26
114,796.15 140,475.63 183,571.57 543,950.95 157,736.52 305,011.58 214,780.35 596,854.84 1,337,113.83 160,030.42 485,979.36 167,127.63 69,731.36 47,699.00 1,425,099.74 946,490.67 3,805,834.95 68,753.86 857,149.10 326,651.16 229,532.24 297,185.90 350,400.00
4,983.00 442,300.41 123,3n.85
30,414.98 967,067.19 1,104,398.35 1,088,151.43 422,271.35 266,729.81
61,456.88 6,221.00 5,000.00
1,155,814.37 20,000.00 5,418.64 4,000.00 4,000.00 4,000.00 4,000.00 20,210.94 1,665.00

9,072.00
1,383.00
41,199.10
5,920.45 19,882.41
8,008.78 6,200.00 9,337.06 20,585.21
19,759.95 2,707.00
21,000.00 6,383.00
11,486.37
26,125.00 5,163.25
21,343.30 7,740.13
151,316.25
3,125.00

731,857.53 14,371.26
114,796.15 141,858.63 183,571.57 543,950.95 198,935.62 305,011.58 214,780.35 602,n5.29 1,356,996.24 160,030.42 493,988.14 167,127.63
75,931.36 47,699.00 1,434,436.80 967,055.88 3,805,834.95 68,753.86 876,909.05 329,358.16 250,532.24 303,568.90 350,400.00
4,983.00 453,786.78 123,3n.85
30,414.98 993,192.19 1,109,581.60 1,109,494.73 422,271.35 274,469.94
61,458.88 6,221.00 5,000.00
1,307,130.62 20,000.00 5,418.64 4,000.00 4,000.00 4,000.00 7,125.00 20,210.94 1,665.00

19,310,594.80

397,717.26

0.00

0.00

19,708,312.06

764

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30,1994

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Expended from Ga. State Financing & Investment Commission Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Gifts Adjustments in Inventory
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Adjustments to Inventory Counts
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$27,430,159.28 3,777.32

$27,433,938.60

$283,863.78 71,154.53

334,818.31 270,030.26
62,711.81 115,747.89 20,800.00
3,284.00
105,527.54 17,567.18

807,392.27
123,094.72 28,118,234.15
0.00 $28,118,234.15

763

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

LAND Campus and Farm Farm/Alsobrook Tract FarmlDavis Tract
TOTAL LAND
BUILDINGS Gressette Gym Thrash Gymnasium Howard Auditorium Weltner Hall Weltner Hall Annex Comer Hall Herring Hall Tift Hall Lewis Hall Bowen Hall Branch Student Center Evans Health Center Central Plant-Boiler New Warehouse Old Warehouse Maintenance Shops Donaldson Dining Hall Chandler Hall New Library King Hall Conger Hall Music Building Claude Gray Science Building Mary Lous Britt Hall Driggers Lecture Hall Chemical Storage Creswell Hall Moore Nursing Ed Building Ina Gaines Hall Fulwood Hall Mitchell Hall Branch Hall New Ag Engineering Tech Old Ag Engineering Tech Development Golf Storage House Golf Practice Center Yow Forestry & Wildlife Hay & Feed Barn Tennis Field House Green House Head House I Horticulture Storage Hou Equipment Shed-Farm Hog Farrowing House Picnic Shelter
TOTAL BUILDINGS

YEAR ACQUIRED

INVESTMENT JULY 1,1993
$10,000.00 16,600.00 40,841.25
$67,441.25

ADDITIONS

DEDUCTIONS

ADJUSTMENTS/ TRANSFERS

INVESTMENT JUNE 30, 1994

$0.00 0.00

$0.00 0.00

$0.00 0.00

$10,000.00 $16,600.00 $40,841.25
67,441.25

1966 1938 1938 1936 1958 1962 1907 1904 1907 1968 1972 1962 1972 1971 1942 1989 1961 1971 1990 1940 1971 1960 1954 1964 1976 1989 1953 1941 1955 1971 1968 1965 1972 1954 1967 1979 1978 1979 1972 1980 1981 1978 1981 1972 1974 1980

722,785.53 14,371.26
114,796.15 140,475.63 183,571.57 543,950.95 157,736.52 305,011.58 214,780.35 596,854.84 1,337,113.83 160,030.42 485,979.36 167,127.63 69,731.36 47,699.00 1,425,099.74 946,490.87 3,805,834.95 88,753.86 857,149.10 326,651.16 229,532.24 297,185.90 350,400.00
4,983.00 442,300.41 123,3n.85
30,414.98 967,067.19 1,104,398.35 1,088,151.43 422,271.35 266,729.81
61,456.88 6,221.00 5,000.00
1,155,814.37 20,000.00 5,418.64 4,000.00 4,000.00 4,000.00 4,000.00 20,210.94 1,665.00

9,072.00
1,383.00
41,199.10
5,920.45 19,882.41
8,008.78 6,200.00 9,337.06 20,565.21
19,759.95 2,707.00
21,000.00 8,383.00
11,486.37
26,125.00 5,163.25
21,343.30 7,740.13
151,316.25
3,125.00

731,857.53 14,371.26
114,796.15 141,858.63 183,571.57 543,950.95 198,935.62 305,011.58 214,780.35 602,n5.29 1,356,996.24 160,030.42 493,988.14 167,127.63
75,931.36 47,699.00 1,434,436.80 967,055.88 3,805,834.95 88,753.86 876,909.05 329,358.18 250,532.24 303,588.90 350,400.00
4,983.00 453,786.78 123,3n.85
30,414.98 993,192.19 1,109,581.60 1,109,494.73 422,271.35 274,469.94
61,456.88 8,221.00 5.000.00
1,307,130.82 20,000.00 5,418.64 4,000.00 4,000.00 4,000.00 7,125.00 20,210.94 1,665.00

19,310,594.80

397,717.26

0.00

0.00

19,708,312.06

764

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1994

YEAR ACQUIRED
IMPROVEMENTS OTHER THAN BUILDINGS Ca"lpu8 Mechanical System Water System Electrical System Bell System Fence8 Pond Irrigation Campu8 Landscape Pasture8 Sewerage System Tenni8 Court8 Swimming Pool Baseball Field Storm Drainage System Sidewalk Paving Parking Lot Light8 Distribution System Parking Lot8lPer Road ChillerlBoller Campu8 Sign8 Energy Management E8sex Telephone

INVESTMENT JULY 1,1993
470,471.54 149,258.73 298,245.30
1,583.27 4,274.28 5,538.40 101,884.01 3,830.18 27,818.48 97,037.24 181,881.95 8,835.25 8,000.00 27,945.00 29,084.50 811,522.81 895,372.41 273,189.70 7,097.20 74,497.00 17.330.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

3,070,058.21

ADDITIONS 1,842.81 2,733.00
9,288.29 10,158.00
24,002.10

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

0.00

0.00

INVESTMENT JUNE 30, 1994
470,471.54 151,101.54 298,978.30
1,583.27 4,274.28 5,538.40 101,884.01 3,830.18 27,818.48 97,037.24 181,881.95 8,835.25 8,000.00 37,213.29 38,242.50 811,522.81 895,372.41 273,189.70 7,097.20 74,497.00 17,330.00
3,094,080.31

LIBRARY COLLECTIONS General Acquisition8 Donation 8
TOTAL LIBRARY COLLECTIONS
EQUIPMENT Gre8sette Gym Thrash Gymna81um Howard Auditorium Weltner Hall Tilt Hall Bowen Hall Branch Student Center Evan8 Health Center Central Plant-Boiler New Warehouse Maintenance Shop8 Donaldson Dining Hall New Library King Hall Conger Hall MU8ic Building Claude Gray Science Building Mary Lou8 Britt Hall Drigger8 Lecture Hall Creswell Hall

1,n8,829.49
l,n8,829.49
53,838.49 1,498.00
15,932.72 24,895.11 128,480.08 93,231.24 148,839.94 7,528.70 18,794.83 385,384.52 110,998.53 78,191.40 389,009.80 130,752.88 709,957.87 79,989.90 25,504.90 286,849.49 13,872.00
2,300.00

71,154.53
71,154.53
8,008.89
3,000.00 18,282.32 11,451.01 29,419.48
2,750.90 74,424.00
6,351.00 5,495.00 31,154.24
75,207.50 8,319.00 1,372.00 19,890.28

0.00
2,500.00 2,439.71 5,861.70
23,861.23 1,003.50 1,898.00
18,038.00 13,008.24 46,271.79
3,842.80

0.00
(2,835.00) 2,757.00
5,216.00 (6,707.88) (1,327.75) 1,894.30
95.00
(1,718.00) 1,846.00
378.65 (1,944.28) 1,017.73
148.99
(2,731.87) 13,859.01

1,847,984.02 0.00
1.847,984.02
57,013.18 4,253.00
380,181.58 118,762.17 739,042.57 88,288.90
24,145.03 316,755.98
13,872.00 2,300.00

765

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1994

EQ' JIPMENT(Continued) Moore Nursing Ed Building Ina Gaines Hall Fulwood Hall Mitchell Hall Branch Hall New Ag Engineering Tech Old Ag Engineering Tech Development Golf Storage House Yow Forestry & Wildlife Hay & Feed Barn Tennis Field House Horticulture Storage Hou Equipment Shed-Farm Hog Farrowing House Rural Development Center
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

YEAR ACQUIRED

INVESTMENT JULY 1,1993
10,537.26 13,734.79
1,180.00 1,995.00 2,049.00 111,959.93 8,919.41 34,209.81 10,932.46 51,693.39 55,067.10 9,628.70
0.00 180,141.68
2,030.81 17,951.39
3,205,235.53
$27,430,159.28

ADDITIONS

DEDUCTIONS

ADJUSTMENTS! TRANSFERS

INVESTMENT JUNE 30,1994

1,056.00 3,313.75

3,242.65 2,633.70 3,951.17 2,495.00 5,914.87
1,600.00

1,555.57 314,518.38 $807,392.27

123,094.72 $123,094.72

(2,448.88) (223.70)
(3,500.00) 3,777.32 $3,n7.32

7,032.38 10,197.34
1,180.00 1,995.00 2,049.00 115,202.58 11,553.11 38,160.98 13,427.46 57,608.26 55,067.10 11,228.70
0.00 176,641.68
2,030.81 19,506.96
0.00 3,400,436.51
$28,118,234.15

766

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS HELD ON DEPOSIT Clearing Account Horticulture Club College Choirs Education Testing Service GEDTest Arts Experiment Station Student Bank Flower & Gift Fund Orientation MAPIMRO Conference National League of Nursing All Sports Fund Upward Bound Police Academy Graduation Fund ABAC Foundation Student Support Services Ben Hill County Arts Irwin County Arts Turner County Arts Tift County Arts Artsploration Enrichment Program - Special Registration Fund Academic Financial Services College Bands Webb Orientation - Special Continuing Education/Short Course ROC-Registration South Georgia Medical Center GIS Returns Albany State College Malpractice Insurance Telecommunications Horse Stable Deposit Faculty/Staff Retirement Men's Basketball Fund Men's Baseball Fund Men's Tennis Fund Women's Softball Fund Women's Basketball Fund Women's Tennis Fund AES - Chamber Residency Parent Loans (PLUS) Bus Admin Televideo Conference CPE8-Southease Watershed Tifton-Tift County Recreation Department Veterinary Diagnostic Lab Coastal Plains Experiment Station
AgriCUltural Engineering Agronomy Horticulture Plant Pathology Rural Development Center CPE8-Entomology/Lewis Georgia Agrirama Turner County Commissioners ARA Services, Inc. United Way of Tift County

FUND BALANCE JULY 1,1993
$0.00 2,231.13
0.00 1,715.59 3,251.46
708.20 20.20
2,239.28 29,561.45
0.00 46.10 8,181.11
0.00 1,271.40 2,093.30 26,418.60
0.00 0.00 2,550.00 0.00 33,127.93 0.00 (17,961.51) 297,768.50 50.02 0.00 1,592.65 764.63 1,025.35 144.32 269.00 0.00 494.38 0.00 225.00 133.45 6,576.12 1,036.00 233.04 1,894.14 15,725.00 0.00 4,456.18 0.00 3,662.50 0.00 266.63 702.14
571.55 220.88 433.59 281.88 n5.23 (422.00) (161.78) 705.32
8.71 (140.25)
767

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

$57,968.67 9,346.35 4,269.00 2,261.20 6,330.00
81,438.76 0.00
1,866.05 30,845.00
5,520.00 2,158.50 1,325.00
110.00 0.00
8,150.64 27,644.01
74.00 5,835.35 6,050.00 5,250.00 53,895.42 34,000.00 87,475.61 2,597,585.45 3,345.33
204.00 0.00
7,788.71 2,513.50
0.00 69.57 2,153.00 3,490.00 208,939.21 2,842.06 238.00
0.00 0.00 0.00 0.00 0.00 6,024.00 75,171.23 33,390.43 1,812.50 0.00 346.66 1,000.00
1,560.00 0.00 0.00 0.00 0.00
660.34 2,556.86
0.00 0.00 0.00

$57,047.67 6,891.66 3,099.54 2,001.81 6,389.44
63,025.70 20.20
1,962.61 30,683.13
3,824.38 2,176.00 9,506.11
110.00 469.25 8,337.59 320.18
56.00 5,835.35 5,765.00 5,250.00 81,130.70 34,000.00 58,129.46 2,599,152.45 2,357.35
204.00 0.00
7,701.18 2,798.48
144.32 0.00 0.00
3,790.00 208,939.21
207.08 303.49 6,576.12 1,036.00 233.04 1,894.14
0.00 0.00 79,344.79 33,390.43 4,991.49 374.02 402.28 564.20
633.26 220.88 433.59 281.88 200.56 238.34 1,944.02 491.43
8.71 998.76

$921.00 4,685.82 1,169.46 1,974.98 3,192.02 19,121.26
0.00 2,142.72 29,723.32 1,695.62
28.60 (O.OO) 0.00 802.15 1,906.35 53,742.43 18.00 0.00 2,835.00 0.00 5,892.65 0.00 11,384.64 296,201.50 1,038.00 0.00 1,592.65 852.16 740.37 0.00 338.57 2,153.00 194.38 0.00 2,859.98 67.96 0.00 0.00 0.00 0.00 15,725.00 6,024.00 282.62 0.00 483.51 (374.02) 211.01 1,137.94 0.00 1,498.29 0.00 0.00 0.00 574.67 0.00 451.06 213.89 0.00 (1,139.01)

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1994

FUNDS HELD ON DEPOSIT (Continued) Ti~ County Department of Family Services Worth County Recreation Dept TiftonlTift County Main street Program Tift Service CTRlDiversified ENT Georgia Young Farmers Association
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Regents Scholarship Fund Civic Club Scholarships High School Scholarships Memorial Scholarships GA Bankers Scholarships Business & Industry Scholarships ABAC Foundation Scholarships Trust Fund Scholarships Miscellaneous Scholarships Church Fund Scholarships Guaranteed student Loans/Sch Vocational Rehab/state ABAC Incentive Grant Georgia Incentive Scholarship
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS
PAYROLL OPERATIONS Payroll Deductions Federal Income Tax Withholdings state Income Tax Withholdings F I C A-Employee F I C AlMedicare-Employee Group Health Insurance-Employee Group Life Insurance-Employee Georgia Defined Contribution Plan Teacher Retirement-Employee Optional Retirement Plan l/T1AA-Employee Optional Retirement Plan 2NALlC-Employee Credit Union state Charities United states Savings Bonds Garnishments Long Term Health Care Tax Sheltered Annuities Employer Liability F I C A-Employer Group Health Insurance-Employer Group Life Insurance-Employer Teacher Retirement-Employer F I C A-Medicare-Employer Optional Retirement Plan l/T1AA-Employer Optional Retirement Plan 2NALlC-Employer
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1,1993
(1,088.46) (160.71) 0.00 205.83 271.75
433,974.83

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

1,088.46 160.71 607.00 487.50 313.25
3,386,161.33

0.00 0.00 311.35 526.71 630.58
3,347,355.92

0.00 0.00 295.65 166.62 (45.58) 0.00 472,780.24

1,633.00 278.46
2,923.89 (122.97) 918.00
5,864.05 0.00
570.30 (2,352.91)
(506.00) 1,675.30 (1,469.62) (186.00)
582.81
9,808.31

3,100.00 27,862.94
7,900.00 4,084.00 3,111.34 55.113.04 118,342.00 2.682.00 21,754.61 5,583.00 11,679.78 19.979.76 10,865.00 110,178.00
402.235.47

3,633.00 27,358.40 10,823.89
3.961.03 4,029.34 62,782.09 118,342.00 3,252.30 19.872.70 5,077.00 13,355.08 19,868.63 10,679.00 110.078.00
413.112.46

1,100.00 783.00 0.00 (0.00) 0.00
(1.805.00) 0.00 (0.00)
(471.00) 0.00 0.00
(1,358.49) 0.00
682.81
(1,068.68)

0.00 0.10 0.00 0.00 17,984.70 4,748.69 (175.24) 0.00 0.00 0.00 0.00 0.00 0.00 401.11 0.00 12.667.30
0.00 48,089.86
2,058.25 0.00 0.00 0.00 0.00
85,772.77
$529,555.91

883,072.02 323,897.61 489.234.58 118,379.72 324,417.62 108,394.92
16,547.45 440.308.12
39,295.99 8.070.12
211,926.74 2.757.50 7,660.00
16,422.26 3,805.88
181,544.25
489,234.58 1,013,770.47
52,074.89 910.880.29
61,759.50 26,197.10
5,380.16
5,735,031.77
$9,523,428.57

883,072.02 323.897.71 489,234.58 118,379.72 321,118.00 107,717.69
16,372.21 440,308.12
39.295.99 8,070.12
209,566.70 2,757.50 7,550.00
16,526.39 3.380.62
181,345.66
489,234.58 1.005,748.00
51,934.89 910,880.29
61.597.50 26,197.10
5,380.16
5.719,565.55
$9,480,033.93

0.00 (0.00) 0.00 0.00 21.284.32 5,425.92 0.00 0.00 0.00 0.00 2,360.04 0.00 110.00 296.98 425.26 12,865.89
0.00 56,112.33
2,196.25 0.00
162.00 0.00 0.00
101,238.99
$572,950.55

768

Atlanta Metropolitan College
FINANCIAL REPORT
For the Year Ended June 30, 1994

ATLANTA METROPOLITAN COLLEGE Atlanta, Georgia

Edwin A. Thompson
President

Glyn W. Crowe
Vice President for Fiscal Affairs

769

ATLANTA METROPOLITAN BALANCE
Year Ended

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land Buildings Improvements Other Than Buildings Library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted, allocated
Reserves For Inventory For Renewals and Replacements For Subsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted, unallocated (SurplUS) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$1,035,395.59
248,661.39
54,926.61 147,349.69

$46,829.94

($89,369.37) 100,026.50

$1 ,486,333.28
$948,142.15 5,585.52
394,865.00 1,348,592.67

$46,829.94 $5,990.93 39,486.00 45,476.93

$10,657.13 $0.00

55,000.00 61,584.36
21,156.25

1,353.01 10.657.13

137,740.61 $1,486,333.28

1,353.01 $46,829.94

10,657.13 $10,657.13

TOTAL
$992,856.16 0.00
348,687.89 0.00
54,926.61 147,349.69
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$1,543,820.35
$954,133.08 0.00
5,585.52
434,351.00 0.00
1,394,069.60
55.000.00 0.00
62,937.37 0.00 0.00
21,156.25 0.00
10,657.13 0.00 0.00 0.00
149,750.75
$1,543,820.35

770

COLLEGE SHEET June 30, 1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

AGENCY FUNDS

$16,738.77

$0.00

$0.00

$67,970.48

$0.00 $0.00
0.00

$0.00 $0.00

$16,738.77 $16,738.77

0.00

16,738.77

1,367,313.87 10,086,152.50
660,030.24 1,542,182.82 2,826,621.46

$0.00 $0.00

$16,482,300.89 $0.00

$67,970.48 $0.00

0.00

0.00

67,970.48 67,970.48

16,482,300.89

0.00 $0.00

0.00 $0.00

0.00 $16,738.77

0.00 $0.00

16,482,300.89 $16,482,300.89

0.00 $67,970.48

771

ATLANTA METROPOLITAN
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUN D S RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Education and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Loan Cancellations and Write-Offs Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities Capitalized Expenditures Non-Capitalized Expenditures Deductions to Plant Properties Other Deductions

$7,171,250.90

$0.00 202,284.26

$0.00
2,446,179.93 44,259.80

35,973.74 7,207,224.64 7,164,605.91
24,417.47 1,895.60

202,284.26 259,861.82

100,026.50 2,590,466.23 2,272,797.17
43,541.73
11,683.40

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

7,190,918.98

259,861.82

2,328,022.30

NET INCREASE IN FUND BALANCES BEFORE TRANSFER

16,305.66

(57,577.56)

262,443.93

TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers

(30,000.00)

30,000.00

TOTAL TRANSFERS AMONG FUNDS NET INCREASE (DECREASE) IN FUND BALANCES ADJUSTMENTs/RECLASSIFICATIONS

(30,000.00) (13,694.34)

30,000.00 (27,5n.56)
0.00

0.00 262,443.93 (262,767.55)

BEGINNING FUND BALANCE FUND BALANCES, JUNE 30, 1994

151,434.95 $137,740.61

28,930.57 $1,353.01

10,980.75 $10,657.13

TOTAL CURRENT
FUNDS
$7,171,250.90 202,284.26 0.00
2,446,179.93 44,259.80 0.00 0.00 0.00 0.00 0.00 0.00 35,973.74 0.00
100,026.50
9,999,975.13
9,437,403.08 259,861.82 43,541.73 0.00 24,417.47 0.00 11,683.40 1,895.60 0.00 0.00 0.00 0.00 0.00
9,n8,803.10
221,172.03
0.00 0.00
0.00
221,172.03
(262,767.55)
191,346.27
$149,750.75

772

COLLEGE
IN FUND BALANCES June 30.1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

$0.00 4.800.00

$0.00

$0.00

12.591.77

606,720.92

0.00

0.00

17.391.77

0.00

606.720.92

0.00 0.00
0.00 0.00
$0.00

15.861.72 1.530.05

0.00

17.391.77

0.00

0.00

0.00

0.00

0.00

0.00

$0.00

$0.00

6.007.72

0.00

6.007.72

0.00

600.713.20

0.00 0.00
$0.00

0.00 600,713.20
18.930.23 15,862.657.46 $16,482.300.89

773

ATLANTA METROPOLITAN COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30,1994

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Endowment Other Sales and Services of Educational Departments Other Sources Total Educational and General Revenues
Sales and Services of Hospital
Sales and Services of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures Instruction Research Public Service Academic Support Student Services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures
Hospital Expenditures
Auxiliary Enterprises Expenditures
Mandatory Transfers
TOTAL EXPENDITURES AND MANDATORY TRANSFERS
OTHER TRANSFERS AND ADDITIONS/DEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS
NET INCREASE (DECREASE) IN FUND BALANCES

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

TOTAL CURRENT
FUNDS

$2,181,078.75 4,859,149.00
53,748.82 77,274.33 7,171,250.90
7,171,250.90

$196,181.00
8,123.26 202,284.28 202,284.28

$0.00 $2,225,104.49
43,534.01 4,158.87
2,272,797.17
2,272,797.17

$2,427,070.25 0.00
4,859,149.00 0.00
2,225,104.49 43,534.01 4,158.87 0.00
83,397.59 53,748.82 77,274.33 9,773,437.18
0.00
0.00
9,773,437.18

3,510,707.17 34,089.53
878,405.88 700,880.48 1,182,088.70 1,045,885.85
32,810.50 7,184,805.91
7,184,805.91
(30,000.00) 34,078.14 (24,417.47) (20,339.33)
($13,894.34)

0.00

289,088.92
258,848.18
184,584.22 117,711.40
1,442,788.45 2,272,797.17

259,881.82

259,881.82 30,000.00

2,272,797.17 282,443.93

30,000.00 ($27,577.58)

282,443.93 $282,443.93

3,779,794.09
292,717.71 878,405.88 885,424.70 1,279,778.10 1,045,885.85 1,475,396.95 9,437,403.08
0.00
259,881.82
0.00
9,897,284.90
282,443.93 0.00
34,078.14
(24,417.47)
272,104.80
$348,278.88

774

ATLANTA METROPOLITAN COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts. Grants, and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJUSTMENTs/RECLASSIFICATIONS
BEGINNING FUND BALANCE

$7,105,546.90
24,076.57 7,129,623.47 7,105,321.86
24,417.47 1.863.60
7,131,602.93
0.00 (1,979.46) 78,135.71

$65,704.00
11,897.17 n,601.17 59,284.05
32.00 59,316.05 (30,000.00) (30,000.00) (11.714.88) 73,299.24

AUXILIARY ENTERPRISES
$0.00 202,284.26
202,284.26 259,861.82
259,861.82 0.00
30,000.00 30,000.00 (27,5n.56) 28,930.57

FUND BALANCE, JUNE 30,1994

$76,156.25

$61,584.36

$1,353.01

TOTAL
$7,171 ,250.90 202,284.26 0.00 0.00 0.00 0.00 0.00 35,973.74 0.00
7,409,508.90
7.164,605.91 259,861.82 0.00 0.00 24,417.47 1,895.60 0.00
7,450.780.80
0.00 0.00
0.00
(41,271.90)
0.00
180,365.52
$139,093.62

775

ATLANTA METROPOLITAN COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES Ed'lcational and General Student Tuition and Fees Matriculation Non-Resident Tuition Late Registration Fees Student Activity Fees Fee Waivers Other Student Fees State Appropriations State of Georgia - General Federal Grants and Contracts State Grants and Contracts Private Grants and Contracts Sales and Services of Educational Departments Library Fines Revenues for Program Support Continuing Education Fees Other Sources Administrative Cost Allowance College Work-Study Program Pell Grants Program Supplemental Educ Opportunity Grants Program Other Student Activities - Other Other Revenue
Total Educational and General
AUXiliary Enterprises Intercollegiate Athletics Athletics - Fees Athletics - Other
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

$1,782,913.80 233,166.95 35,550.00 65,387.00 32,610.50 31,450.50
4,859,149.00
3,918.32
49,830.50
5,885.45 7,010.00 5,863.50
541.46 317.00 57,656.92
7,171,250.90

$0.00
$2,225,104.49 43,534.01 4,158.67
2,272,797.17

$1,782,913.80 233,166.95 35,550.00 65,387.00 32,610.50 31,450.50
4,859,149.00 2,225,104.49
43,534.01 4,158.67
3,918.32
49,830.50
5,885.45 7,010.00 5,863.50
541.46 317.00 57,656.92
9,444,048.07

196,161.00 6,123.26
202,284.26
$7,373;535.16

0.00 $2,272,797.17

196,161.00 6,123.26
202,284.26
$9,646,332.33

776

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

Business Division

Humanities Division

Natural Science and Mathematics Division

Social Science Division

Title 1/1 Program

Program Management

Regents Testing

Faculty Development - Workshops

Faculty Development - Curriculum

FaCUlty Development - Internships

Reading and Critical Thinking

Improvement for Computerized Office Management

Coop Educat Program

............ ......

Coop Educat Program Community Education

Dept of Community Education Programs

Preparatory and Remedial Instruction

Developmental Studies Division

TOTAL INSTRUCTION

PUBLIC SERVICE Community services
Department of Community services Early Intervention services Upward Bound Program USDA Summer Food Program

TOTAL PUBLIC SERVICE

ATLANTA METROPOLITAN COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

$396,280.93 627,676.16 764,049.00 614,301.29
104,984.31 115,689.18 887,726.30 3,510,707.17

$0.00 $29,544.98
37,152.64 10,651.68 19,797.94 8,293.26 7,833.71 34,652.17 30,659.59 90,500.95
269,086.92

$396,280.93 627,676.16 793,593.98 614,301.29
37,152.64 10,651.68 19,797.94
8,293.26 7,833.71 34,652.17 30,659.59
195,485.26
115,689.18
887,726.30
3,n9,794.09

$373,317.65 606,051.14 656,111.50 600,411.64
30,404.71 3,783.64 13,899.18 7,735.53 7,833.71
33,831.53 7,736.64
172,122.73
80,862.81
765,823.84
3,359,926.25

$2,244.66 705.46
2,397.42 853.49
1,335.92 2,333.88
2,283.02 n1.70
5,348.48 18,274.03

$11,456.37 18,375.94 53,933.98 12,837.16
4,662.56 3,749.60 3,564.88
557.73
820.64 473.95
11,591.88
34,054.67
35,813.41
191,892.n

34,069.53 34,069.53

240,700.95 17,947.23
258,648.18

34,069.53 240,700.95
17,947.23
292,717.71

16,353.71 164,755.68
181,109.39

3,876.00 3,876.00

17,715.82 71,352.09 17,947.23
107,015.14

Equipment
$9,262.25 2,543.62
81,151.08 199.00 749.45
3,118.44
22,449.00 9,487.63
80,740.57 209,701.04
717.18 717.18

ATLANTA METROPOLITAN COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) ACADEMIC SUPPORT Libraries
Library Educational Media Services Audio Visual Center Academic Administration Vice Pres for Adacemic Affairs

269,440.46 79,167.59
125,766.46

Minority Advising Program Office of the Coord of Weekend College Academic Computing Activities

16,6n.83 28,411.82 158,941.52

Restricted

Total
269,440.46 79,167.59
125,766.46 16,6n.83 28,411.82
158,941.52

TOTAL ACADEMIC SUPPORT

678,405.68

0.00

678,405.68

STUDENT SERVICES

Student Services Administration

-....J

Vice Pres for Student Affairs

-....J Social and Cultural Development
00

Office of the Coord of Student Activities

Counseling and Career Guidance

Counseling and Testing

Veteran Affairs

Student Support Services Program

Financial Aid Administration

Office of Financial Aid

Student Records

Office of Registrar

Office of Admissions

Office of Minority Student Recruitment

Student Activities

Student Activities Program

137,919.66 42,921.41 97,917.43 37,769.17
n,646.24 104,397.72 124,607.06
18,397.74 59,284.05

1,033.73 183,530.49

137,919.66
43,955.14
97,917.43 37,769.17 183,530.49
n,646.24
104,397.72 124,607.06
18,397.74
59,284.05

TOTAL STUDENT SERVICES

700,860.48

184,564.22

885,424.70

Personal Services
122,321.95 43,156.01
112,891.58 14,190.64 27,255.34 25,129.71
344,945.23
110,843.92 41,095.03 83,716.93 36,133.53
170,883.97 68,537.16 91,591.65
106,831.99 16,497.31
726,131.49

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

193.02
234.06 1,598.80
17.03 26.00 2,068.91

55,178.39
10,252.44
12,640.82 888.39
1,139.45 108,708.79
188,808.28

1,808.74
1,055.10
273.03 614.27 3,821.37
632.01
1,801.95 155.27
1,396.43
6,265.74
17,823.91

22,652.12
1,691.05
12,036.67 907.41
8,524.75
8,363.11
10,890.16 11,947.40
504.00
47,732.71
125,249.38

Equipment
91,747.10 25,759.14
25,On.02 142,583.26
2,614.88 113.96
1,890.80 113.96 300.40 113.96 113.96
5,672.40
5,285.60 16,219.92

ATLANTA METROPOLITAN COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INSTITUTIONAL SUPPORT

Executive Management

Office of the President

172,801.42

Fiscal Operations

Vice President for Fiscal Affairs

282,628.01

General Admin & Logistical Services

Central Stores Operations

28,498.96

Office of Human Resources

33,388.42

Campus Safety Operations

96,785.11

Administrative Computing Support

Data Processing Center

343,432.45

Public Relations and Development

57,837.24

Office of Public Information

General Institution

General Institutional Expense

146,695.09

College Work Study Program - On Campus

Restricted 117,711.40

Total
172,801.42 282,628.01
28,498.96 33,388.42 96,785.11 343,432.45 57,837.24
146,695.09 117,711.40

TOTAL INSTITUTIONAL SUPPORT

1,162,066.70

117,711.40

l,279,n8.10

OPERATION & MAINTENANCE OF PLANT Physical Plant Administration
Physical Plant Administration Building Maintenance Building Maintenance Custodial Services
Custodial Services Utilities Utilities Landscape and Grounds Maintenance
Landscape and Grounds Maintenance

88,368.03 268,592.86 170,169.65 361,922.35 156,832.96

88,368.03 268,592.86 170,169.65 361,922.35 156,832.96

TOTAL OPERATION & MAINTENANCE OF PLANT

1,045,885.85

1,045,885.85

Personal Services
162,780.71 264,867.69
25,815.80 30,032.36
4,079.48 79,696.62 42,046.19
72,141.99
681,460.84
76,601.30 121,639.24
26,885.78
52,586.59 2n,712.91

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

1,384.89 1,857.96
94.43 743.48 540.10
4,620.86

8,275.82
15,708.34
2,683.16 3,261.63 92,705.63
160,498.85 15,250.95
73,400.10 117,711.40
489,495.88

141.23 102.27
7.56 251.06

11,625.50 140,726.35 141,806.87 361,922.35 75,494.58 731,575.65

Equipment 360.00 194.02
102,493.50 1,153.00
104,200.52
6,125.00 1,477.00 28,744.23 36,346.23

ATLANTA METROPOLITAN COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) SCHOLARSHIPS AND FELLOWSHIPS Scholarships
Scholarships - Federal Funded Pell Grants Program FSEOG Scholarships - State Funded Hope Grant Program GIS Program Tuition & Fee Waivers

32,610.50

Restricted
1,295,715.64 115,958.81 7,512.00 23,600.00

Total
1,295,715.64 115,958.81 7,512.00 23,600.00 32,610.50

TOTAL SCHOLARSHIPS AND FELLOWSHIP

32,610.50

1,442,786.45

1,475,396.95

TOTAL EDUCATIONAL AND GENERAL EXPENDITURE

7,164,605.91

2,272,797.17

9,437,403.08

AUXILIARY ENTERPRISES EXPENDITURES

-...J INTERCOLLEGIATE ATHLETICS

o00

Intercollegiate Athletic Program

TOTAL INTERCOLLEGIATE ATHLETICS

259,861.82 259,861.82

259,861.82 259,861.82

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

259,861.82

259,861.82

TOTAL CURRENT FUND EXPENDITURES

$7,424,467.73

$2,272,797.17

$9,697,264.90

Personal Services
5,571,286.11 30,021.36 30,021.36 30,021.36
$5,601,307.47

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

46,914.77

1,295,715.64 115,958.81
7,512.00 23,600.00 32,610.50
1,475,396.95
3,309,434.05

60,969.34 60,969.34 60,969.34 $107,884.11

168,871.12 168,871.12 168,871.12 $3,478,305.17

Equipment 509,768.15
$509,768.15

ATLANTA METROPOLITAN COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES YEAR ENDED JUNE 30,1994
REVENUE Student Fees
Fees-Student Activities Other Sources Fund Raising
TOTAL REVENUE
EXPENDITURES Intramural Athletics Intramurals Administration Social and Entertainment Activities Student Organizations Student Government Student Government Association Student Publications Student Newspaper - Newscope
TOTAL EXPENDITURES
Excess of Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year Accounts Payable Transfer to Auxilliary Enterprises
ENDING FUND BALANCE

$65,387.00 317.00
$41,516.20 12,735.10 5,032.75

$65,704.00
59,284.05 $6,419.95 73,299.24 11,865.17 (30,000.00) $61,584.36

781

ATLANTA METROPOLITAN COLLEGE
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30,1994

REVENUES Student Fees
Fees - Athletics Other Sources
Concessions Ticket Sales Game Guarantees
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Director Men's Basketball Women's Softball
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Transfer From Student Activity Funds
ENDING FUND BALANCE

$1,788.78 309.50
4,045.00

$198,181.00 8,123.28

$33,379.95 148,539.21
79,942.66

$202,284.28
259,881.82 ($57,5n.58)
28,930.57 30,000.00 $1,353.01

782

ATLANTA METROPOLITAN COLLEGE

SCHEDULES OF OPERATIONS OF RESTRICTED FUNDS Year Ended June 30, 1994

FUND BALANCE JULY 1.1993

RECEIPTS

DEDUCTIONSITRANSFERS

For Indirect. Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30.1994

FEDERAL FUNDS NSF Smart Program U.S. Department of Interior Grant Federal Work-Study Program Pell Grants Program Fiscal Year 1993 Fiscal Year 1994 Supplemental Educational Opportunity Grant Fiscal Year 1993 Fiscal Year 1994 Student Support Services Fiscal Year 1992 Fiscal Year 1993 Fiscal Year 1994 Upward Bound Program Fiscal Year 1992 Fiscal Year 1993 Fiscal Year 1994
Veterans Education Outreach Program Cooperative Education Program
Fiscal Year 1993 Fiscal Year 1994 Title III Program Fiscal Year 1992 Fiscal Year 1993 Fiscal Year 1994 U.S.DA Summer Food Program Fiscal Year 1993 Fiscal Year 1994
TOTAL FEDERAL FUNDS
STATE FUNDS Hope Grant Program GSUlAMC CPMS Project GIS Program GSUlAMC Math Project
TOTAL STATE FUNDS
LOCAL FUNDS Cultural Affairs - City of Atlanta
TOTAL LOCAL FUNDS
PRIVATE FUNDS Math Association of America Grant NAFEO HIV Program Coop Education Program AACJC - Minority Business Project
TOTAL PRIVATE FUNDS
TOTAL RESTRICTED FUNDS-CASH BASIS

($9.075.49) (12.019.32) (122.138.09)
(22,460.56)
(282.92) (17.620.70)
2.309.65 (34.019.25)
(646.21) (10,108.97)
(174.25) (23,585.04)
(6.619.00)
(256.440.15)

$17.000.00 133.650.01
117.543.02 1.274.068.71
22.207.53 124.154.29
282.92 47.384.69 165.764.24
(2.309.65) 108.998.90 167.969.96
646.21
30,762.90 74.224.71
174.25 87,646.15 61.596.15
14.414.94
2.446.179.93

$4,680.36 9.317.67
117.711.40
(4.595.07) 1.300.310.71
(240.98) 116.199.79
27,559.30 155.971.19
69,425.71 171.275.24
20,423.07 70.077.88
64.136.06 84.904.93
7.797.00 10,150.23
2.225.104.49

(4.017.75) (4.017.75)

7.512.00
27.600.00 9.147.80
44.259.80

7,512.00 7.292.16 23.600.00 5.129.85
43.534.01

300.00

300.00

0.00

0.00

3,568.10 1.497.90
200.00 3.105.10

3.124.94 1,033.73

8,371.10 (251,786.80)

0.00 2,490,439.73

4.158.67 2,272.797.17

$1.057.05 1.306.86 5,885.45
(12.05) 5.810.00 2.204.69 12,477.52 5,553.94 13.701.84 1.633.78 5,606.05
55,225.13
0.00
0.00
0.00 55.225.13

($5.737.41) (2,700.02) (1.966.16)
(26.242.00) 0.00
2,144.50
(2,684.47)
(17,007.12)
(1,402.92) (1,459.22)
(74.95) (23.308.78)
(1.06) (10.150.23) (90.589.84)
0.00 (7.292.16) 4,000.00
0.20 (3.291.96)
300.00 300.00
443.16 464.17 200.00 3.105.10
0.00 4,212.43 (89.369.37)

AMOUNTS EXPENDED BUT NOT REIMBURSED TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$10.980.75

100,026.50 $2.590,466.23

$2.272.797.17

$55.225.13

100,026.50 $10,657.13

783

ATLANTA METROPOLITAN COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

REVENUE/ADDITIONS s.:3te Appropriations - Lottery Funds Interest Income - NOW Account
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Equipment Equipment Total Equipment
Expenditures Not To Be Capitalized Satellite Dish Expansion
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITUREs/DEDUCTIONS

Unrestricted

UNEXPENDED Restricted

$4,800.00 12,591.n

$0.00

17,391.n

Total

RENEWALS AND REPLACEMENTS

$4,800.00 12,591.n

$0.00

17,391.n

15,861.72 15,861.72
1,530.05 1,530.05 17,391.n

15,861.72 15,861.72
1,530.05 1,530.05 17,391.n

Beginning Fund Balance, Adjusted Adjustments - Prior Year Lasped Surplus - Prior Year
ENDING FUND BALANCES Unallocated Allocated

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

ENDING FUND BALANCE

$0.00

$0.00

$0.00

$0.00

784

ATLANTA METROPOLITAN COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30,1994

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Expended from Ga. State Financing & Investment Commission Expended from Unexpended Plant Funds Equipment Purchase reimbursed by DOAS Risk Management Adjustments to Accounts Payable - Prior Year Prior Year Equipment Purchase
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Adjustments to Accounts Payable - Prior Year
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$15,862,657.46 18,930.23

$15,881,587.69

$424,999.n 82,723.99

507,723.76 n,324.05 15,861.72 1,872.00 2,044.39 1,895.00

606,720.92

6,007.72

6,007.72 16,482,300.89
0.00 $16,482,300.89

785

ATLANTA METROPOLITAN COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1994

LAND Mail~ Campus

YEAR ACQUIRED

INVESTMENT JULY1,1993
$1,361,635.71

TOTAL LAND

1,361,635.71

BUILDINGS Science - Lecture Harmon House Caspian Warehouse Portable Building Complex Central Energy Plant Academic Building, C-15 Library, C-5 Physical Education

1974 1956 1975 1976 1978 1978 1979 1988

1,874,490.04 36,233.00 10,000.00 65,511.70
905,647.22 1,888,189.85 2,004,242.09 3,236,626.15

TOTAL BUILDINGS

10,020,940.05

IMPROVEMENTS OTHER THAN BUILDINGS Outfall Storm Sewer Roads and Parking Areas Landscaping Exterior Stair and Sidewalks Athletic Area Energy Management Design Criteria Signs

27,321.03 140,080.30 58,614.48 241,668.48 158,112.51 27,800.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

653,596.80

LIBRARY COLLECTIONS General Acquisitions Donations

1,440,463.60 65.00

TOTAL LIBRARY COLLECTIONS

1,440,528.60

EQUIPMENT Caspian Warehouse Portable Building Complex Academic Building Science Lecture Building Harmon House Plant Maintenance Library/Administration BUilding Physical Education Building

90,948.36 5,599.92
344,256.29 766,463.60
8,054.93 17,175.00 1,000,031.74 153,426.46

TOTAL EQUIPMENT

2,385,956.30

TOTAL INVESTMENT IN PLANT

$15,862,657.46

ADDITIONS

DEDUCTIONS

ADJUSTMENTS/ TRANSFERS

INVESTMENT JUNE 30,1994

$5,678.16 5,678.16

$0.00 0.00

$0.00 0.00

$1,367,313.87 1,367,313.87

26,086.00
39,126.45 65,212.45

0.00

0.00

1,874,490.04 36,233.00 10,000.00 65,511.70
931,733.22 1,888,189.85 2,004,242.09 3,275,752.60
10,086,152.50

6,433.44 6,433.44

0.00

0.00

27,321.03 140,080.30
58,614.48 241,668.48 158,112.51
34,233.44
660,030.24

82,723.99 82,723.99

0.00

18,930.23 18,930.23

1,542,117.82 65.00
1,542,182.82

47,461.00 91,346.95 126,311.53
181,553.40
446,672.88 $606,720.92

699.24 505.37
4,803.11
6,007.72 $6,007.72

4,495.74 (48,732.12) 93,829.97
(47,811.71) (1,781.87) 0.00
$18,930.23

142,905.10 5,599.92
386,171.88 986,099.73
8,054.93 17,175.00 1,128,970.32 151,644.59
2,826,621.46
$16,482,300.89

786

ATLANTA METROPOLITAN COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS HELD ON DEPOSIT AMC Courtesy Fund AMC Foundation - General AMC Support Staff Organization AMC Foundation 20th Anniversary Community Educ Activity Fees Coop Educ Program Career Fair Adad Affairs Planning Workshop Mathematics Competition Fund NIH Cash Draws NIH Refunds President's Fund Upward Bound - Mathematica Upward Bound Parents Assn Women in SCience Workshop Cornelius Offer Funds Dept Family Children Svc Dep Tamika Symonette Dep
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Air Force Aid Society AMC Foundation SCholarship At! Educ Secretaries Assn SCh Arnold JW SCh Amer Busin Women's Assn SCh 100 Black Men of Atlanta SCh B T Washington SCh (1955) Boys Club-omega GA Police SCholarship Found B T Washington (1961) SCh B T Washington (1941) SCh B T Washington (1952) SCh Capitol Areaministries SCh EP/CP/ALUM DELTA SIGMA Chic-FiI-A SCh Elks Grand lodge Educat Dept SCh Ebenezer Baptist Ch SCh Epsilon ZATA Sorority SCh Girls Club SCh GIWA-AMU (3 Students) SCh MT Carmel SCh Kroger SCh R E New SCh Prince Hall Grand Chapter SCh Metro Atlanta Comm Found SCh Morris Brown Educ Talent SCh RegentsSCh Roadway Package System SCh South Fulton Voc Center SCh Rotary Club SCh Square D. Company SCh So Africa Educat SCh SIGMA GAMMA RHO Sorority Women Missionary Council SCh NCCGA ltd SCh Clark Atlanta Univ SCh Third Baptist Church SCh

FUND BALANCE JULY 1,1993
$401.08 212.80 14.27
11.09 131.00
200.00
5,984.14 39.95
554.19 243.28 1,400.00 438.40
9,630.20
469.70 626.95
84.70
31.95 10.00 756.00 389.00 1,000.00 18.00
57.05 224.50 242.74
21.00 47.00
6.95 0.05 6.31
765.00 532.88
50.00 7.35
816.78 300.00
76.25 1,000.00
1.00 1,295.00
100.00 500.00 1,046.00 360.00
787

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1994

$1,123.00
8,226.24 28.50
950.00 6,517.99
1,959,965.00 1,920.00 158.02 1,000.00 2,033.00

$1,500.00 91.05
8,226.24 27.49
525.00 6,517.99
1,959,965.00 13.00
125.67 1,000.00 1,736.39

2,980.50

2,980.50

$24.08 121.75
14.27
12.10 556.00
200.00
7,891.14 72.30
850.80 243.28 1,400.00 438.40

1,984,902.25

1,982,708.33

11,824.12

306.05 200.00
300.00 500.00 250.00 375.00
250.00
2,200.00 4,179.01
500.00

933.00 24.00
207.84 224.50 176.78 375.00
250.00
1,600.00 2,777.63
111.23 266.90 1,295.00
360.00

469.70
84.70 176.00
31.95 10.00 756.00 389.00 1,000.00 18.00 92.16 500.00 307.05
65.96
21.00 47.00
6.95 0.05 6.31
765.00 532.88
50.00 7.35
600.00 2,218.16
300.00 465.02 733.10
1.00
100.00 500.00 1,046.00

ATLANTA METROPOLITAN COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FU:-lDS FOR DESIGNATED SCHOLARSHIPS (Continued) Coca-Cola Foundation Inc Soh Hands on Atlanta Inc Soh Wendy's Soh FIP Construction Soh Atlanta Consistory No 24 Soh U S Olympic Committee Soh Smooth Ashlar Grand Lodge Soh Housing Auth of Fulton Co Soh I Know I Can Soh KAPPA OMEGA EMERALD EXTR Soh Wine & Spirits Wholsalers Soh Atlanta Bar Assn Soh J A Turner Develop Studies Soh Boys & Girls Club Soh Churches Homes Foundation Soh Benefactors of Education Soh Girls Incorporated Soh Calvary Presbyt Church Spons Greater Solid Rock Sapt Ch Spons First Baptist Church Spons First Presbyt Church Spons No Ave Presbyt Church Spons River of Living Water Church Spons New Morn Light Bapt Church Spons Gr Piney Grove Bapt Church Spons
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS
PAYROLL OPERATIONS Pr Ded/G D C Retirement Pr Ded/Group Dental Ins Federal Witholding Tax F I C A Withholding Tax State Withholding Tax Teachers Retirement Tax Shelter Annuity Health Insurance University System Supplemental Life Insurance Family Life Insurance LTD Insurance State Charities Fund Miscellaneous Deduction Health Insurance Health 1st Health Insurance Kaiser Permanente Credit Union F I C A - Medicare Withholding Tax OPR1-TIAA-CREF Empl Liab - Fie A Tax Empl Uab - Teachers Retirement Empl Liab - GI Health Univ System Empl Liab - GI Life Empl Liab - GI health Health 1st Empl Liab - GI Health Kaiser Permanente Empl Liab - Fie AlMedicare Emp Liab/ORP1 - TIAA-CLEF
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY1,1993
10,842.16

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

2,500.00 923.50 500.00 200.00 600.00
1,000.00 150.00
1,000.00 1,000.00
500.00 200.00 750.00 1,000.00 333.00 1,500.00 250.00 400.00 1,164.00 1,296.00 3,893.00 7,845.00 3,066.00 1,562.00 398.00 398.00
41,488.56

2,500.00 785.55 500.00 198.78 600.00 210.00 150.00 666.00 666.00 500.00 200.00 438.31 200.00
1,164.00 1,106.00 3,494.00 5,855.00 2,328.00 1,164.00
31,327.52

137.95
1.22
790.00
334.00 334.00
311.69 800.00 333.00 1,500.00 250.00 400.00
190.00 399.00 1,990.00 738.00 398.00 398.00 398.00
21,003.20

3,786.20 2,306.14
197.40 733.78
1,878.72 331.87
13,964.66 1,104.50 8,862.17 1,694.72
34,860.16 $55,332.52
788

24,833.22 12,460.00 432,208.18 223,133.97 165,045.16 222,799.52 124,375.25 55,482.12 38,355.50
3,721.05 10,388.59
1,931.77 53,913.70 28,641.97 14,114.07 104,517.35 57,566.52 11,677.42 240,705.97 449,444.28 211,683.92 18,560.50 122,020.43 60.296.89 62,659.85
7,784.97
2,758,322.17
$4,784,712.98

24,833.22 11,061.00 432,208.18 223,133.97 165,045.16 222,799.52 124,205.25 55,853.60 38,275.04
3,692.85 10,348.39
1,931.77 53,707.20 29,104.69 13,808.14 104,517.35 57,566.52 11,677.42 240,705.97 449,444.28 211,009.46 18,560.50 124,848.98 59,255.89 62,659.85
7,784.97
2,758,039.17
$4,772,075.02

1,399.00
170.00 3,414.72 2,386.60
225.60 773.98 206.50 1,416.00 637.80
14,639.12 1,104.50 6,033.62 2,735.72
35.143.16 $67,970.48

Bainbridge College
FINANCIAL REPORT
For the Year Ended June 30, 1994

Edward D. Mobley
President

BAINBRIDGE COLLEGE Bainbridge, Georgia
Stephen L. Myrick
Vice President for Business Affairs
789

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land Buildings Improvements Other Than BUildings library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted, allocated
Reserves For Inventory For Renewals and Replacements For Subsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted, unallocated (SurplUS) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

BAINBRIDGE BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$179,724.68 374,815.88 14,450.44

($9,832.13) 28,855.n 78,970.74

($184,881.42) 211,828.37

$568,991.00 $411,688.43
131,175.55 542,861.98

$97,994.38 $5,923.73
5,923.73

$26,966.95 $0.00
0.00

TOTAL
($14,988.87) 0.00
815,500.02 0.00
93,421.18 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$893,952.33
$417,810.18 0.00 0.00 0.00
131,175.55 0.00
548,785.71

17,000.00 3,948.32 5,180.70
28,129.02 $568,991.00

79,000.00 13,070.65
92,070.65 $97,994.38

28,986.95
26,986.95 $26,986.95

0.00 96,000.00
0.00 17,018.97
0.00 0.00 5,180.70 0.00
26,986.95 0.00 0.00 0.00
145,188.82
$893,952.33

790

COLLEGE SHEET June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$663.37 10,255.56

$70,702.44

Unexpended

PLANT FUNDS Renewals And Replacements

$25,646.32

$33,433.61

Investment In Plant

AGENCY FUNDS

$0.00

$37,204.50

99,269.00 4,158,923.42
590,517.49 699,955.53 1,053,556.74

$10,918.93 $0.00

$70,702.44 $0.00

$25,646.32 $25,646.32

$33,433.61 $0.00

$6,602,222.18 $0.00

$37,204.50 $0.00

0.00

0.00

25,646.32

0.00

0.00

37,204.50 37,204.50

10,918.93
10,918.93 $10,918.93

70,702.44 70,702.44 $70,702.44

0.00 $25,646.32

33,433.61 6,602,222.18

33,433.61 $33,433.61

6,602,222.18 $6,602,222.18

0.00 $37,204.50

791

BAINBRIDGE
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUN D S RESTRICTED

REVENUES AND OTHER ADDITiONS
Educational and General Revenues
Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts. Grants. and Contracts Investment Income Interest on Notes Receivable
Realized Gains on Investments
U.S. Government Advances
Prior Year Adjustments
Expended for Plant Facilities
Other Sources

$4,580,308.59 2,694.12

$0.00 257,532.32

$0.00
1.187,846.57 473,822.18 2,818.07 6.747.57

3.57 211.828.37

TOTAL REVENUES AND OTHER ADDITIONS

4,583.002.71

257,535.89

1,883.062.76

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year
To State Treasury - General Loan Cancellations and Write-Ofts Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities
Capitalized Expenditures Non-Capitalized Expenditures Deductions to Plant Properties Other Deductions

4,577,079.13 4.626.35

223.348.51

1,719,103.29 15,407.59

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

4,581,705.48

223,348.51

1,734.510.88

NET INCREASE IN FUND BALANCES BEFORE TRANSF

1.297.23

34,187.38

148.551.88

TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers

(35,756.67)

314.75

TOTAL TRANSFERS AMONG FUNDS

0.00

(35,756.67)

314.75

NET INCREASE (DECREASE) IN FUND BALANCES

1,297.23

(1.569.29)

148.866.63

ADJUSTMENTs/RECLASSIFICATIONS

2,000.00

(145,275.72)

BEGINNING FUND BALANCE

22,831.79

93,639.94

23,376.04

FUND BALANCES. JUNE 30.1994

$26,129.02

$92,070.65

$26.966.95

TOTAL CURRENT
FUNDS
$4.580,308.59 257,532.32 0.00
1,187,846.57 473.822.18 0.00 2,818.07 6.747.57 0.00 0.00 0.00 2.697.69 0.00 211.828.37
6.723,601.36
6,296.182.42 223.348.51 15,407.59 0.00 4,626.35 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
6.539,564.87
184,036.49
314.75 (35.756.67)
(35,441.92)
148,594.57
(143,275.72)
139,847.77
$145,166.62

792

COLLEGE
IN FUND BALANCES June 30, 1994

LOAN FUNDS

ENDOWMENT FUNDS

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

$0.00

$0.00

$0.00 4,800.00

$0.00

$0.00

217.64

10,000.00

7,978.12

217.64

10,000.00

12,778.12

0.00

594,585.01 594,585.01

32.43

12,309.42 21,047.63

0.00 217.64
0.00 217.64

0.00 10,000.00
(314.75)
(314.75) 9,685.25

33,389.48 (20,611.36)
20,578.93 20,578.93
(32.43)

0.00 0.00

0.00 594,585.01

15,177.74 15,177.74 15,177.74

0.00 594,585.01

10,701.29 $10,918.93

61,017.19 $70,702.44

32.43 ($0.00)

18,255.87 $33,433.61

6,007,637.17 $6,602,222.18

793

BAINBRIDGE COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30,1994

REVENUE Educational and General Revenues
Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income
Endowment Other Sales and Services of Educational Departments Other Sources Total Educational and General Revenues

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

$1,022,780.05 3,400,779.00

$0.00

128,471.33

28,278.21

4,580,308.59

0.00

Sales and Services of Hospital

Sales and Services of Auxiliary Enterprises

257,532.32

TOTAL REVENUES

4,580,308.59

257,532.32

EXPENDITURES AND MANDATORY TRANSFERS

Educational and General Expenditures

Instruction

2,471,450.08

Research

Public Service

Academic Support

437,558.52

Student Services

411,264.22

Institutional Support

720,608.84

Operation and Maintenance of Plant

505,678.47

Scholarships and Fellowships

30,519.00

Total Educational and General Expenditures

4,577,079.13

0.00

Hospital Expenditures

Auxiliary Enterprises Expenditures

223,348.51

Mandatory Transfers

TOTAL EXPENDITURES AND MANDATORY TRANSFERS

4,577 ,079.13

223,348.51

OTHER TRANSFERS AND ADDITIONS/DEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds

2,694.12 (4,626.35)

(35 ,756. 67} 3.57

TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

(1,932.23)

(35,753.10)

RESTRICTED $0.00
1,192,688.38 520,125.43 2,393.59 3,895.89
1,719,103.29
1,719,103.29
820,203.53
28,771.55 19,474.57 850,653.64 1,719,103.29
(314.75) 1,718,788.54
148,551.88
148,551.88

NET INCREASE (DECREASE) IN FUND BALANCES

$1,297.23

($1,569.29)

$148,866.63

TOTAL CURRENT
FUNDS
$1,022,780.05 0.00
3,400,779.00 0.00
1,192,688.38 520,125.43 0.00 2,393.59
3,895.89 0.00
128,471.33 28,278.21 6,299,411.88
0.00
257,532.32
6,556,944.20
3,291,653.61 0.00 0.00
437,558.52 440,035.77 740,083.41 505,678.47 881,172.64 6,296,182.42
0.00
223,348.51
(314.75)
6,519,216.18
148,551.88 (35,756.67)
2,697.69
(4,626.35)
110,866.55
$148,594.57

794

BAINBRIDGE COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30,1994

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJUSTMENTs/RECLASSIFICATIONS
BEGINNING FUND BALANCE

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

$4,532,887.19

$47,421.40

2,669.12 4,535,558.31 4,530,375.81
4,828.35 4,535,001.98

25.00 47,448.40 46,703.52
48,703.52

0.00 554.35 2,000.00 19,826.35

0.00 742.88
3,205.44

AUXILIARY ENTERPRISES
$0.00 257,532.32
3.57 257,535.89 223,348.51
223,348.51 (35,758.67) (35,758.87)
(1,589.29) 93,839.94

FUND BALANCE, JUNE 30,1994

$22,180.70

$3,948.32

$92,070.85

TOTAL
$4,580,308.59 257,532.32 0.00 0.00 0.00 0.00 0.00 2,897.89 0.00
4,840,538.80
4,5n,079.13 223,348.51 0.00 0.00 4,828.35 0.00 0.00
4,805,053.99
0.00 (35,758.87)
(35,758.87)
(272.08)
2,000.00
118,471.73
$118,199.87

795

BAINBRIDGE COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Non-Resident Tuition Student Activity Fees Fee Waivers State Appropriations State of Georgia - General State of Georgia - Lottery Funds Federal Grants and Contracts State Grants and Contracts Private Gifts, Grants and Contracts Investment Income Endowment Sales and Services of Educational Departments Library Fines Testing Fees Revenues for Program Support Continuing Education Fees Duplicator Sales Other Sources Rents-Microfilm Returned Check Fines Parking Fines Administrative Cost Allowance College Work-Study Program Pell Grants Program Supplemental Educ Opportunity Grants Program Group Insurance Continuation Program Job Training Partnership Act Veterans Administration Student Activities - Other Other Revenue
Total Educational and General
Auxiliary Enterprises Food Services Sales - Snack Bar Stores and Shops Sales - Bookstore Other Service Units Student Transportation Transportation Charges
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

$944,124.80 9,763.25
38,373.00 30,519.00
2,840,779.00 560,000.00
1,942.60 5.667.00
120,213.46 648.27
575.50 810.00 325.00
239.28 5,520.00 2,031.38
63.39 7,616.93
217.00 9,048.40 1,831.33
4,580,308.59

1,192,688.38 520,125.43 2,393.59 3,895.89
1.719,103.29

$944,124.80 9,763.25
38,373.00 30,519.00
2,840,779.00 560,000.00
1,192,688.38 520,125.43 2,393.59
3.895.89
1,942.60 5,867.00
120,213.46 648.27
575.50 810.00 325.00
239.28 5,520.00 2,031.38
63.39 7,616.93
217.00 9,048.40 1,831.33
6,299,411.88

1,020.50 253,026.12
3,485.70 257,532.32
$4,837,840.91

$1,719,103.29

1.020.50 253.026.12
3.485.70 257,532.32
$6,556,944.20

796

EDUCATIONAL AND GENERAL EXPENDITURES INSTRUCTION General Academic Instruction
Division of Humanities Division of Sciences Quality Improvement Vocational and Technical Instruction Division of Technical Studies Community Education Dept of Continuing Education Preparatory and Remedial Instruction Dept of Developmental Studies

TOTAL INSTRUCTION

ACADEMIC SUPPORT

-..J Library

(0
-..J

Computing Support

Academic Administration

Vice President of Academic Affairs

Minority Advising

TOTAL ACADEMIC SUPPORT

STUDENT SERVICES Student Services Administration Office of Dean of Students Social and Cultural Development Lyceum Series Counseling and Career Guidance Financial Aid Administration Director of Financial Aid Student Activities Program Student Admissions Office of Admissions and Records

TOTAL STUDENT SERVICES

BAINBRIDGE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

$433,786.25 528,989.n 16,262.00
1,109,113.73 197,668.90 185,629.43
2,471,450.08
229,065.13 48,576.14
157,841.38 2,075.87
437,558.52

$0.00 809,025.54
11,1n.99 820,203.53
0.00

$433,786.25 528,989.n 16,262.00
1,918,139.27 208,846.89 185,629.43
3,291,653.61
229,065.13 48,576.14
157,841.38 2,075.87
437,558.52

$409,241.53 485,241.68
1,050,792.19 167,782.32 172,674.18
2,285,731.90
146,065.87 33,450.61 136,499.76
316,016.24

$2,404.08 3,222.65
12,904.91 1,206.94 1,671.73
21,410.31
1,148.53 232.45
3,835.60 135.06
5,351.64

$14,449.48 28,769.19 10,512.00
399,643.08
33,804.47
6,151.36
493,329.58
40,571.89 10,268.12
17,506.02 1,940.81
70,286.84

85,749.70
44,943.14 51,262.78 46,703.52 182,605.08 411,264.22

505.00 11,529.30 16,737.25
28,n1.55

85,749.70
505.00 56,472.44
68,000.03 46,703.52
182,605.08
440,035.n

78,959.30
46,120.43 57,093.34
148,788.68 330,961.75

1,539.93
863.68 1,341.26
1,7n.32 5,522.19

4,251.47
505.00 8,470.21
7,745.52 46,703.52
22,169.52
89,845.24

Equipment
$7,691.16 11,756.25
5,750.00 454,799.09
6,053.16 5,132.16 491,181.82
41,278.84 4,624.96
45,903.80
999.00
1,018.12 1,819.91
9,869.56 13,706.59

BAINBRIDGE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INSTITUTIONAL SUPPORT

Executive Management

Office olthe President

144,014.22

Fiscal Operations

Vice President of Business Affairs

202,361.38

General Admin & Logistical Services

Personnel/Procurement/Security

184,550.84

Public Relations and Development

Office of College Relations

40,214.71

General Institution

Faculty & Staff Benefits-Non Payroll

52,369.63

General Institutional Expenses

16,065.99

CWSP - On Campus

6,406.95

Institutional Research

54,597.32

Campus Network

1,270.42

-..J Modular Building Remodeling
cCoD
TOTAL INSTITUTIONAL SUPPORT

18,757.38 720,608.84

Restricted 254.25
19,220.32 19,474.57

Total
144,268.47 202,361.38 184,550.84
40,214.71 52,369.63 16,065.99 25,627.27 54,597.32
1,270.42 18,757.38 740,083.41

OPERATION & MAINTENANCE OF PLANT Physical Plant Administration BUilding Maintenance Custodial Services Utilities Landscape and Grounds Maintenance

56,640.12 185,156.90 77,834.45 134,186.51 51,860.49

56,640.12 185,156.90
77,834.45 134,186.51
51,860.49

TOTAL OPERATION & MAINTENANCE OF PLANT

505,678.47

505,678.47

SCHOLARSHIPS AND FELLOWSHIPS Scholarships Scholarships - Federal Pell Grants
Supplemental Educ Opportunity Grant Scholarships - State Fee Waivers Dept of Labor - Trade Adjustment Assistance H.O.P.E. Program Scholarships - Private McGalliard/Pollock Dorothy Randall Elizabeth Randall Andrew Avery

30,519.00

720,903.82 17,968.06
6,370.96 99,935.60
920.77 363.00
50.00 499.79

720,903.82 17,968.06
30,519.00 6,370.96
99,935.60
920.77 363.00
50.00 499.79

Personal Services
137,400.89 141,703.88 183,671.59 26,401.54 52,369.63
50,650.10 418.48
592,616.11
51,668.71 117,450.83 77,834.45
45,525.71 292,479.70

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

776.75 4,834.14
178.11
1,654.41 7,443.41
858.34
858.34

6,090.83
31,407.76
879.25
13,635.06
16,065.99 25,627.27
2,292.81 851.94
18,757.38
115,608.29
4,113.07 50,407.49
134,186.51 6,334.78
195,041.85

720,903.82 17,968.06
30,519.00 6,370.96
99,935.60
920.77 363.00
50.00 499.79

Equipment 24,415.60
24,415.60 17,298.58 17,298.58

BAINBRIDGE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30.1994

FUND CLASSIFICATION

Unrestricted
EDUCATIONAL AND GENERAL EXPENDITURES (Continued) S C H 0 LA R S HIP SAN D F ELL 0 W S HIP S (Continued)
Scholarships - Endowment Oaks Academy Walter Cox Virginia Lee Rozier Ruth & Roland L. Horn Bainbridge National Bank Conyers/Hunter Edward Farrel Marsicano

Restricted
363.00 726.00 1,089.00 363.00 300.00 500.64 300.00

Total
363.00 726.00 1.089.00 363.00 300.00 500.64 300.00

TOTAL SCHOLARSHIPS AND FELLOWSHIP

30.519.00

850,653.64

881.172.64

TOTAL EDUCATIONAL & GENERAL EXPENDITURES _--:.4,~5.:...n:....:.:...07:....:9:..:..1.:...:3=-

1,719,103.29

6,296,182.42

AUXILIARY ENTERPRISES EXPENDITURES FOOD SERVICES
Snack Bar

1,134.68

1,134.68

TOTAL FOOD SERVICES

1.134.68

1.134.68

STORES AND SHOPS Bookstore

221,203.54

221.203.54

TOTAL STORES AND SHOPS

221.203.54

221,203.54

OTHER SERVICE UNITS Student Transportation

1,010.29

1,010.29

TOTAL OTHER SERVICE UNITS

1.010.29

1,010.29

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

223.348.51

223,348.51

Personal Services
0.00 3,817,805.70
679.53 679.53 16.656.74 16,656.74
17,336.27

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

0.00 40,585.89

363.00 726.00 1,089.00 363.00 300.00 500.64 300.00
881.172.64
1.845.284.44

2.00

453.15

2.00

453.15

6.68

204.540.12

6.68

204.540.12

1,010.29

0.00

1,010.29

8.68

206.003.56

TOTAL CURRENT FUND EXPENDITURES

$4.800.427.64

$1.719.103.29

$6,519.530.93

$3.835.141.97

$40,594.57

$2,051,288.00

Equipment 0.00
592,506.39
$592.506.39

BAINBRIDGE COLLEGE

SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30,1994

REVENUE Student Fees
Fees-Student Activities Other Sources Intramurals Vending Expanded Programs Family Programs Fishing Excursion Gatlinburg Excursion Fund Raising Miscellaneous Revenue
TOTAL REVENUE
EXPENDITURES Intramural Athletics Intramurals Social and Entertainment Activities Entertainment Student Government Student Government Other Clubs Other Student Activities
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

$1,365.50 1,198.50 40.50 76.50 595.00 3,120.00 1,205.00 1,447.40
4,978.28
17,319.62
13,273.05
5,978.49 5,154.08

$38,373.00
9,048.40
4,978.28 17,319.62 13,273.05 11,132.57

$47,421.40
46,703.52 717.88
3,205.44 25.00
$3,948.32

800

BAINBRIDGE COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1, 1993

FEDERAL FUNDS Supplemental Educ Opportunity Grants Pell Grant Program College Work-Study Program Job Training Partnership Act Section 123-Basic Education Individual Referral Title III Title III - Memo of Understanding Ga Board of Technical & Adult Education Improvements Tech Prep
TOTAL FEDERAL FUNDS
STATE FUNDS Ga Board of Technical & Adult Education Regular Continuation Ga Dept of Labor Trade Adjustment Assistance Board of Regents H.O.P.E. Scholarships
TOTAL STATE FUNDS
PRIVATE FUNDS Decatur County School Board General Motors Lyceum McGalliard/Pollock Memorial Scholarship Dorothy Randall Memorial Scholarship Elizabeth Randall Memorial Scholarship Andrew Avery Educational Fund
TOTAL PRIVATE FUNDS
ENDOWMENT FUNDS Oaks Academy Scholarship Walter Cox Memorial Scholarship Virginia Lee Rozier Memorial Scholarship Conyers & Hunter Scholarship Ruth & Roland Horn Memorial Scholarship Edward Marsicano Scholarship Bainbridge National Bank (C&S Bank)
TOTAL ENDOWMENT FUNDS
TOTAL RESTRICTED FUNDS-CASH BASIS

$0.00
(518.97) (17,796.95)
(4,590.02) (2,759.24) (30,659.19) (39,821.39) (96,145.76)
(49,129.96)
(49,129.96)
700.00 3,768.26
171.98 4,268.20 1,645.00 1,398.00 6,634.27 18,585.71
1,199.22 728.52 500.00 314.18
2,048.41 4,790.33 (121,899.68)

AMOUNTS EXPENDED BUT NOT REIMBURSED TOTAL RESTRICTED FUNDS-ACCRUAL BASIS ($121,899.68)

RECEIPTS
$19,999.44 726,423.82
19,459.60 36,668.50 64,607.69 13,769.43 66,799.65 200,297.05 39,821.39 1,187,846.57
368,298.62 6,370.96
99,152.60 473,822.18
1,758.07 460.00 100.00 500.00
2,818.07
215.82 414.84 1,487.45 973.17 473.15 2,914.00 269.14 6,747.57 1,671,234.39
211,828.37 $1,883,062.76

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30,1994

$17,968.06 720,903.82
19,220.32
39,398.81 45,386.58
9,712.02 75,205.32
235,216.26 29,677.19
1,192,688.38
413,818.87
6,370.96
99,935.60
520,125.43
55.03 505.00 920.77 363.00
50.00 499.79
2,393.59
363.00 726.00 1,089.00 500.64 363.00 300.00 554.25
3,895.89
1,719,103.29
$1,719,103.29

$2,031.38 5,520.00 239.28 7,616.93
15,407.59

($0.00) 0.00 (0.00) 0.00
(3,249.28) (6,192.77)
(532.61) (11,164.91)
0.00 (65,578.40) (29,677.19)
(116,395.16)
0.00 (94,650.21)

0.00
0.00 (314.75)
(314.75) 15,092.84 $15,092.84

(783.00)
(95,433.21)
700.00 3,713.23 1,425.05 3,807.43 1,382.00 1,348.00 6,634.48
19,010.19
1,052.04 3.59
1,126.97 972.53 424.33
2,614.00 1,763.30
7,956.76
(184,861.42)
211,828.37
$26,966.95

801

BAINBRIDGE COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30,1994

BEGiNNING FUND BALANCE Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Gifts and Grants Private Interest Income Private Loans
TOTAL ADDITIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $10,701.29

ENDOWMENT FUNDS
$61,017.19

10,701.29

61,017.19

TOTAL
$71,718.48 0.00
71,718.48

217.64 217.64

10,000.00 10,000.00

10,000.00 217.64
10,217.64

0.00 $10,918.93

(314.75)
(314.75) $70,702.44

(314.75)
(314.75) $81,621.37

SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30,1994

LOAN FUNDS Private
Bainbridge Lions Club Bainbridge College Foundation Pat Pelton Memorial Loan Fund
TOTAL LOAN FUNDS
ENDOWMENT FUNDS Restricted As To Income Bainbridge National Bank (formerly C&S Bank) Walter Cox Endowment Virginia Lee Rozier Endowment Conyers & Hunter Endowment Ruth & Roland Horn Endowment Oaks Academy Endowment Edward F. Marsicano
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

FUND BALANCE JULY 1,1993
$925.06 6,840.47 2,935.76 10,701.29
10,000.00 13,017.19 10,000.00 10,000.00 10,000.00 8,000.00
61,017.19
$71,718.48

ADDITIONS

DEDUCTIONS

ADJUSTMENTS & TRANSFERS

FUND BALANCE JUNE 30,1994

113.10 104.54

217.64

0.00

$925.06 6,953.57 3,040.30

0.00

10,918.93

10,000.00 10,000.00 $10,217.64

0.00 $0.00

(314.75)
(314.75) ($314.75)

10,000.00 12,702.44 10,000.00 10,000.00 10,000.00
8,000.00 10,000.00
70,702.44
$81,621.37

802

BAINBRIDGE COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

Rt::VENUE/ADDITIONS State Appropriations - Lottery Funds Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Equipment Chiller Water Pump Satellite System Total Equipment
Expenditures Not To Be Capitalized Satellite System Bookstore Furniture Food Service Furniture
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITUREs/DEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Reserve for Renewals and Replacements Reserves-Unallocated
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$4,800.00 7,978.12
12,778.12

0.00

Total

RENEWALS AND REPLACEMENTS

$4,800.00 7,978.12
12,778.12

$0.00 0.00

7,978.12 4,331.30 12,309.42
468.70 2,910.73 17,668.20 21,047.63
33,357.05

0.00
0.00 0.00

7,978.12 4,331.30 12,309.42
468.70 2,910.73 17,668.20 21,047.63
33,357.05

0.00
0.00 0.00

20,578.93 20,578.93
32.43
(32.43)
0.00 0.00 $0.00

0.00
0.00 0.00 $0.00

20,578.93
20,578.93
32.43 0.00 0.00
(32.43)
0.00 0.00
$0.00

15,177.74 15,177.74 18,255.87
33,433.61 $33,433.61

803

BAINBRIDGE COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30,1994

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGiNNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Expended from Ga. State Financing & Investment Commission Expended from Unexpended Plant Funds
TOTAL ADDITIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$6,007,637.17

$6,007,637.17

$508,284.57 21,954.35

530,238.92 52,036.67 12,309.42

594,585.01 6,602,222.18
0.00 $6,602.222.18

804

BAINBRIDGE COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

LAND Main Campus

YEAR ACQUIRED

TOTAL LAND

BUILDINGS Academic Building Administration Building Student Center Continuing Education Building Maintenance Building Greenhouse Vocational Technical Building Warehouse Pine Center (formerly Art Lab) Oak Center

1973 1973 1973 1973 1973 1975 1980 1985 1993 1994

TOTAL BUILDINGS

IMPROVEMENTS OTHER THAN BUILDINGS Electrical System Landscaping Paving and Sidewalks Sewage System Storm Sewer System Swimming Pool Tennis Courts Water Mains Secondary Chiller

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

LIBRARY COLLECTIONS Gene,@1 Acquisitions Donations

TOTAL LIBRARY COLLECTIONS

EQUIPMENT Administration Building Academic Building Library Student Center Building Continuing Education Building Maintenance Building Vocational Technical Building

TOTAL EQUIPMENT

TOTAL INVESTMENT IN PLANT

INVESTMENT JULY1,1993
$99,269.00
99,269.00
1,127,750.77 226,528.66 526,455.57 340,678.19 182,213.17 3,701.91
1,690,201.59 22,423.00 6,970.56
4,126,923.42
186,541.28 68,436.47 37,667.97 24,249.62 8,844.00 7,159.55 37,564.40 98,862.53
101,155.00
570,480.82
667,277.47 10,723.71
678,001.18
158,960.03 83,981.45 99,050.85 16,654.90 24,189.21 93,468.18 56,658.13
532,962.75
$6,007,637.17

ADDITIONS $0.00 0.00
12,000.00 10,000.00 10,000.00 32,000.00 20,036.67
20,036.67 21,954.35 21,954.35 35,067.83 34,954.53 21,794.49 29,151.64
9,149.46 26,294.82 364,181.22 520,593.99 $594,585.01

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

$0.00 0.00

$0.00 0.00

0.00

0.00

0.00 0.00

0.00 0.00

0.00 $0.00

0.00 $0.00

INVESTMENI JUNE 30,1994
$99,269.00
99,269.00
1,127,750.77 226,528.66 526,455.57 340,678.19 182,213.17 3,701.91
1,702,201.59 22,423.00 16,970.56 10,000.00
4,158,923.42
206,577.95 68,436.47 37,667.97 24,249.62 8,844.00 7,159.55 37,564.40 98,862.53
101,155.00
590,517.49
689,231.82 10,723.71
699,955.53
194,027.86 118,935.98 120,845.34
45,806.54 33,338.67 119,763.00 420,839.35
1,053,556.74
$6,602,222.18

805

BAINBRIDGE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS HELD ON DEPOSIT Mtivity Fee - Continuing Education Class Act School of Theatre Faculty Cap/Gown Rental Student Graduation Fees Retired Teacher's Fund Phi Theta Kappa Drama Club Billiards Club Lyceum Guaranteed Student Loan Alumni Association Student Nurses's Association Canoe Club Dean's Conference Science Fair College Bowl Tournament Alpha Beta Gamma Federal Funds
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Mary I. Mobley Memorial Scholarship Wal-Mart Foundation Pilot Club Scholarship Bainbridge College Scholarship Climax Community Club Scholarship Alpha Delta Kappa Scholarship Rebecca Turner Scholarship NAACP Grady County Board of Education Phil Grimsley Chevrolet Golden Corral Corp. Farm Bureau Seminole Junior Woman's Club Cairo Lions Club Decatur County Board of Education Amoco Fabrics Tallulah Falls School American Assoc. of Univ. Women Foundation - Valedictorian
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

FUND BALANCE JULY 1,1993
1,721.87 1,684.31 4,000.02
425.20 950.95
440.50 2,171.52
646.95 200.00 335.46 12,576.78
919.00 0.12
363.00 135.00
8.67 132.00 2,660.11
4,217.90

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

436.73
752.00 2,996.00
540.00 1,227.04 1,314.15
20.00 241.93 53,578.25 540.00 564.00 215.00 653.55 1,150.75 736.45 645.34 757,918.00
823,529.19

436.73 45.20
750.50 3,482.82
626.14 565.52
241.93 53,578.25
24.95 410.00
653.55 877.73 956.95 400.30 760,362.86
823,413.43

0.00 1,676.67 1,685.81 3,513.20
965.20 1,551.85
748.63 20.00 0.00 0.00
515.05 594.50 2,386.52
273.02 426.45 445.04 (2,109.40)
12,692.54

373.00 200.00
95.23 500.00 2,000.00 1,500.00 2,000.00 1,000.00 1,250.00 500.00 427.48 2,450.25 1,200.00 100.00 726.00
14,321.96

0.12 260.14
8.67 132.00
500.00 1,878.51 1,009.66
834.19 845.04 1,250.00 336.91 427.48
1,200.00 76.06
726.00
9,484.78

919.00
475.86 335.00
2,755.34 0.00
121.49 490.34 1,165.81 154.96
163.09
2,450.25
23.94
9,055.08

806

BAINBRIDGE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1994

PAYROLL OPERATIONS Payroll Deductions Federal Income Tax Withholdings State Income Tax Withholdings F I C A-Employee F I C AlMedicare-Employee Group Health Insurance-Employee Group Life Insurance-Employee Employees Dental Insurance Long Term Disability Insurance-Employee Georgia Defined Contribution Plan Teacher Retirement-Employee Optional Retirement Plan 1rrlAA-Employee Credit Union State Charities Fund United States Savings Bonds Garnishments Tax Sheltered Annuities Employer Liability F! C A-Employer Group Health Insurance-Employer Group Life Insurance-Employer Teacher Retirement-Employer F I C A-Medicare-Employer Optional Retirement Plan 1rrlAA-Employer
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY1,l993

RECEIPTS

DISBURSEMENTS

FUND BALANCE JUNE 30.1994

2,955.40 845.02 301.26
50.00 195.00 10.949.10 493.50
15,789.28 $32,583.96

300,595.05 110,856.18 160,503.52 40,627.89
91.283.75 28,610.58 12,899.00
8,280.60 10.099.17 153,275.69
7,169.40 107.113.58
2,761.50 600.00
3,496.94 68,435.00
160,503.52 342.282.45
14,980.84 308,389.79
40,627.89 4,n9.63
1.978,171.97
$2,816,023.12

300,595.05 110.856.18 160,503.52
40.627.89 91,783.80 28,572.84 12,173.00
8,234.44 10,099.17 153,275.69
7.169.40 107,113.58
2.761.50 600.00
3.496.94 68.630.00
160,503.52 342.706.20
15.004.34 308,389.79
40,627.89 4.n9.63
1,978.504.37
$2,811,402.58

0.00
2.455.35 882.76 726.00 347.42
0.00
50.00 0.00 0.00
10,525.35 470.00
15.456.88 $37.204.50

807

THIS PAGE LEFT BLANK
808

Brunswick College
FINANCIAL REPORT
For the Year Ended June 30, 1994

Dorothy L. Lord
President

BRUNSWICK COLLEGE Brunswick, Georgia
C. Tom Saunders
Vice President for Business Affairs
809

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land Buildings Improvements Other Than Buildings Library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted, allocated
Reserves For Inventory For Renewals and Replacements For SUbsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted, unallocated (Surplus) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

BRUNSWICK BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$716,151.44
42.654.52
25.476.18 2,488.10

$79.087.31 48,761.75
146,702.18

($208,192.35) 8.907.72
220,108.31

$786.770.24 $438,487.39
280,854.62 719,342.01

$274,551.24 $3,157.71 12.905.00 16,062.71

$20.823.68 $0.00
0.00

TOTAL
$587,046.40 8,907.72
311,524.58 0.00
172,178.36 2.488.10
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$1,082,145.16
$441,645.10 0.00 0.00 0.00
293,759.62 0.00
735,404.72

21,000.00
40,398.72 1,437.00
4,592.51

146,702.18 111,786.35

67,428.23 $786,770.24

258,488.53 $274.551.24

20,823.68
20.823.68 $20,823.68

0.00 167,702.18
0.00 152,185.07
1,437.00 0.00
4,592.51 0.00
20,823.68 0.00 0.00 0.00
346,740.44
$1,082.145.16

810

COLLEGE SHEET June 30, 1994

LOAN FUNDS

ENDOWMENT FUNDS

$4,620.36 5,631.83

$64,319.50 6,837.16

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

AGENCY FUNDS

$38,273.51

$299,958.09

$0.00

$143,310.27

$10,252.19 $0.00

$71,156.66 $0.00

$38,273.51 $38,273.51

1,053,016.36 8,892,252.53
826,135.52 1,698,861.01 2,550,523.37

$299,958.09 $0.00

$15,020,788.79 $0.00

$143,310.27 $0.00

0.00

0.00

38,273.51

0.00

0.00

143,310.27 143,310.27

6,259.48
3,992.71 10,252.19 $10,252.19

71,156.66
71,156.66 $71,156.66

299,958.09 15,020,788.79

0.00 $38,273.51

299,958.09 $299,958.09

15,020,788.79 $15,020,788.79

0.00 $143,310.27

811

BRUNSWICK
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUN D S RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues S1ate Appropriations - Plant Funds Federal Grants and Contracts S1ate Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTiONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To S1ate Treasury - General Loan Cancellations and Write-Ofts Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities Capitalized Expenditures Non-Gapitalized Expenditures Deductions to Plant Properties Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
NET INCREASE IN FUND BALANCES BEFORE TRANSFER
TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJUSTMENTS/RECLASSIFICATIONS
BEGINNING FUND BALANCE
FUND BALANCES, JUNE 30, 1994

$7,680,041.58
9,243.55 7,689,285.13 7,681,339.22
6,991.24
7,688,330.46 954.67
0.00 954.67 66,473.56 $67,428.23

$0.00 948,716.52

$0.00
1,117,414.05 560,813.92 420,351.32 2,163.06

948,716.52 890,009.23

220,108.31 2,320,850.66
2,177,855.51 10,108.01

890,009.23 58,707.29
(55,292.54) (55,292.54)
3,414.75
255,073.78 $258,488.53

2,187,963.52 132,887.14
0.00 132,887.14 (157,205.68)
45,142.22 $20,823.68

TOTAL CURRENT
FUNDS
$7,680,041.58 948,716.52 0.00
1,117,414.05 560,813.92 0.00 420,351.32 2,163.06 0.00 0.00 0.00 9,243.55 0.00 220,108.31
10,958,852.31
9,859,194.73 890,009.23 10,108.01 0.00 6,991.24 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
10,766,303.21
192,549.10
0.00 (55,292.54)
(55,292.54)
137,256.56
(157,205.68)
366,689.56
$346,740.44

812

COLLEGE
IN FUND BALANCES June 30, 1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

$0.00 19,500.00

$0.00

$0.00

262.61 115.69

217.00

6,213.00 19,943.56

378.30

217.00

45,656.56

0.00

1,199,494.06 1,199,494.06

414.12 414.12 (35.82)

0.00 217.00

0.00 (35.82)
10,288.01 $10,252.19

0.00 217.00
70,939.66 $71,156.66

37,732.56 7,924.00
45,656.56 0.00
0.00 0.00
$0.00

6,495.00 2,014.49
8,509.49 (8,509.49)

60,063.00
60,063.00 1,139,431.06

55,292.54 55,292.54 46,783.05

0.00 1,139,431.06

253,175.04 $299,958.09

13,881,357.73 $15,020,788.79

813

BRUNSWICK COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES. EXPENDITURES. AND OTHER CHANGES Year Ended June 30.1994

RE'/ENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts. Grants. and Contracts Investment Income Endowment Other Sales and Services of Educational Departments Other Sources Total Educational and General Revenues

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

$2.021.854.54 5,457.630.00

$111,415.00

161.746.38 38.810.66 7.680.041.58

1.648.97
7.656.42 120.720.39

Sales and Services of Hospital

Sales and Services of Auxiliary Enterprises

827.996.13

TOTAL REVENUES

7,680.041.58

948.716.52

EXPENDITURES AND MANDATORY TRANSFERS

Educational and General Expenditures

Instruction

3.804,701.93

Research

Public Service

67.227.79

Academic Support

657.368.62

Student Services

675.831.42

Institutional Support

1,222.767.62

Operation and Maintenance of Plant

1.119,402.34

Scholarships and Fellowships

134.039.50

Total Educational and General Expenditures

7.681.339.22

0.00

Hospital Expenditures

Auxiliary Enterprises Expenditures

890.009.23

Mandatory Transfers

TOTAL EXPENDITURES AND MANDATORY TRANSFERS

7.681.339.22

890.009.23

OTHER TRANSFERS AND ADDITIONS/DEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds

9,243.55 (6.991.24)

(55.292.54)

TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

2.252.31

(55.292.54)

RESTRICTED $0.00
1.136,438.12 573.558.26 462.259.13 5.600.00
2.177.855.51
2.177.855.51
831.253.94 35.242.44 6.500.00 22.058.81 45,069.45
1.237.730.87 2,177.855.51
2.1n.855.51 132.887.14
132.887.14

TOTAL CURRENT
FUNDS
$2,133.269.54 0.00
5.457.630.00 0.00
1.136,438.12 573.558.26 0.00 462.259.13
5.600.00 1.648.97 161.746.38 46,467.08 9.978.617.48
0.00
827.996.13
10,806.613.61
4.635,955.87 0.00
102,470.23 663.868.62 697.890.23 1.267.837.07 1.119,402.34 1.371.nO.37 9.859.194.73
0.00
890,009.23
0.00
10.749.203.96
132,887.14 (55.292.54)
9,243.55
(6.991.24)
79,846.91

NET INCREASE (DECREASE) IN FUND BALANCES

$954.67

$3,414.75

$132.887.14

$137.256.56

814

BRUNSWICK COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30,1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirec! Coms Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions

$7,590,918.58

$89,123.00

4,592.51 7,595,511.09 7,590,918.58
6,991.24

4,651.04 93,n4.04 90,420.64

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

7,597,909.82

90,420.64

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS

0.00

0.00

NET INCREASE (DECREASE) IN FUND BALANCES ADJUSTMENTs/RECLASSIFICATIONS

(2,398.73)

3,353.40

BEGINNING FUND BALANCE

29,428.24

37,045.32

AUXILIARY ENTERPRISES
$0.00 948,716.52
948,716.52 890,009.23
890,009.23 (55,292.54) (55,292.54)
3,414.75 255,073.78

FUND BALANCE, JUNE 30,1994

$27,029.51

$40,398.72

$258,488.53

TOTAL
$7,680,041.58 948,716.52 0.00 0.00 0.00 0.00 0.00 9,243.55 0.00
8,638,001.65
7,681,339.22 890,009.23 0.00 0.00 6,991.24 0.00 0.00
8,578,339.69
0.00 (55,292.54)
(55,292.54)
4,369.42
0.00
321,547.34
$325,916.76

815

BRUNSWICK COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30.1994

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Non-Resident Tuition Late Registration Fees Student Activity Fees Fee Waivers Other Student Fees
State Appropriations State of Georgia - General State of Georgia - Special Initiative State of Georgia - Lottery Funds
Federal Grants and Contracts State Grants and Contracts Local Grants an Contracts Private Gifts. Grants and Contracts Investment Income
Endowment
Sales and Services of Educational Departments Library Fines Transcripts Fee Copier Fees Check Service Charges Testing Fees Independent Study
Revenues for Program Support Continuing Education Fees Vocational Tech Short Term Fees
Quasi-Revenue from Distribution of Costs
Cost Transfers - Copy & Media Centers
Eliminate Quasi-Revenue
Other Sources
Administrative Cost Allowance College Work-Study Program Pell Grants Program Supplemental Educ Opportunity Grants Program Veterans Administration
Student Activities - Other
Other Revenue
Total Educational and General

UNRESTRICTED

RESTRICTED

TOTAL

$1.731,519.84 51,401.40 4,780.00 89123 134039.5 11,011.00
4,878,788.00 148,220.00 830.844.00
2,024.27 1.915.00 14,722.48 1,013.17 7,918.00
150.00
130.314.36 3,891.10
42,484.18 (42,464.18)
2.993.01 3.830.00 3,485.00
532.00 0.00
28,170.85
7,880.041.58

$1.138,438.12 573,558.28 0.00 462,259.13 5,600.00
2,177.855.51

$1,731.519.84 51,401.40 4,780.00 89.123.00
134,039.50 11,011.00
4.878,786.00 148.220.00 830.844.00
1,138,438.12 573,558.28 0.00 462,259.13
5.800.00
2,024.27 1,915.00 14.722.48 1.013.17 7,918.00
150.00
130,314.38 3,891.10
42,484.18 (42.484.18)
2.993.01 3,830.00 3.485.00
532.00 0.00
28,170.85
9,857.897.09

816

BRUNSWICK COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

C~RRENT FUNDS REVENUES (Continued) Auxiliary Enterprises Food Services Seles - Snack Bar Other Income - Interest Stores and Shops Sales - Bookstore Other Income - Interest Intercollegiate Athletics Athletics - Fees Athletics - Other Other Service Units Student Transportation Fees Vending Operations - Institution Sales Other Income - Insurance Vending Operations - Contracted Sales Game Room Sales
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

54,736.38 824.49
703,994.86 824.48
111,415.00 7,542.42
20,937.93 46,441.17
114.00 697.87 1,187.92 948,716.52
$8,628,758.10

$2,177,855.51

54,736.38 824.49
703,994.86 824.48
111,415.00 7,542.42
20,937.93 46,441.17
114.00 697.87 1,187.92 948,716.52
$10,806,613.61

817

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

Division of General Studies

Administration

Dept of Humanities

Dept of Natural Science

Dept of Social Science

Dept of Physical Education

Division of Allied Health and Nursing

Administration

Dept of Nursing

Special Initiative-Nursing

Quality Improvement

Quality Improvement

Division of Business and Industry

ex>

Dept of Business Administration and Computer

ex> Vocational and Technical Instruction

Division of Allied Health and Nursing

Dept of Allied Health

DTAE-Lottery Allied Health

Division of Business and Industry

Administration

Dept of Applied Business

Dept of Business Administration and Computer

Dept of Applied Technology

Lottery Trust-Applied Technology

Depi of Industrial Training

Vocational Technical Departmental

DTAE-Lottery Applied Business

DTAE-Lottery Applied Technology

BRUNSWICK COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

Equipment

$107,711.57 295,614.98 485,318.04 253,904.62 132,643.53
64,192.44 243,537.38 148,220.00
30,500.00
184,631.25
127,668.50 100,738.63
78,140.11 134,206.65
19,448.32 162,650.22
62,117.00
3,691.10 205,632.39 253,628.98

$375.00
89,624.46
196,592.34 96,408.98 95,404.25 16,135.25 173,775.79 34,339.30

$108,086.57 295,614.98 485,318.04 253,904.62 132,643.53
64,192.44 333,161.84 148,220.00
30,500.00
184,631.25
324,260.84 100,738.63
174,549.09 229,610.90
35,583.57 336,426.01
62,117.00 34,339.30
3,691.10 205,632.39 253,628.98

$94,424.32 289,374.06 446,429.31 246,148.98 111,754.79
54,206.89 288,860.90 148,220.00
173,324.53
302,699.26
122,131.71 210,868.50
35,203.11 287,258.58

$218.81 466.90
2,793.78 426.00
1,339.99 2,257.70 3,669.27
4,919.75
1,997.64
5,361.37 2,400.91
812.89

$7,081.67 5,774.02
36,094.95 7,329.64
11,302.25
4,777.85 18,036.97
13,946.87
4,340.40
17,590.94 8,252.54
36,706.36 10,467.19
380.46 44,865.95
6,488.00 27,366.74
2,878.21 20,877.73 20,223.41

$6,361.77
8,246.50 2,950.00 22,594.70
16,553.13 2,046.57
1,973.00 92,486.09 10,349.65
5,874.30 4,301.48 55,629.00 6,972.56 184,754.66 233,405.57

BRUNSWICK COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INS T R U C T ION (Continued) Community Education Off Campus Credit Programs

Lottery Trust-eamden Center Camden County Center Wayne County Center

8,527.00 46,732.03
12.30

Dept of Continuing Education

Continuing Education

95,705.82

Continuing Education Departmental

130,314.36

Preparatory and Remedial Instruction Division of Learning Support

Administration

65,564.59

Developmental Studies

334,591.59

Learning Center

29,058.53

Restricted
111,088.49 17,510.08

Total
8,527.00 157,820.52
12.30 113,215.90 130,314.36
65,564.59 334,591.59
29,058.53

co TOTAL INSTRUCTION
CD
PUBLIC SERVICE Community Services Cultural Conversation Grants Small Business Development Center Coastal GA Minority Outreach Children and Youth
Consortium-Brunswick Center

3,804,701.93

831,253.94

4,635,955.87

67,227.79

2,000.00 1,887.50 1,466.37 29,888.57

2,000.00 1,887.50 1,466.37 29,888.57 67,227.79

TOTAL PUBLIC SERVICE

67,227.79

35,242.44

102,470.23

ACADEMIC SUPPORT Libraries
Gould Memorial Library Copier Center-Library Audio Visual Services Media Center Academic Administration Office of the V P for Academic Affairs Academic Computing Support Academic Personnel Development Faculty Development

404,046.34 9,490.52
75,489.32
143,049.01 25,293.43

1,602.81 4,897.19

405,649.15 9,490.52
75,489.32
143,049.01 25,293.43
4,897.19

TOTAL ACADEMIC SUPPORT

657,368.62

6,500.00

663,868.62

Personal Services
111,699.02 81,768.29 66,303.67 61,025.16
326,294.85 28,139.54
3,486,135.47
6,012.07 41,421.81 47,433.88
221,108.02 62,675.97
123,897.35 19,724.06
427,405.40

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

6,096.62
1,981.13
846.50 2,054.87
163.49 37,807.62

3,749.39 31,955.42
12.30
7,447.61 37,973.46
3,692.93 6,241.87
755.50
396,610.63

429.99 429.99

2,000.00 1,887.50 1,466.37 23,876.50 25,375.99
54,606.36

1,805.12
2,885.76 97.00
2,662.19 7,450.07

42,290.62 9,490.52
8,115.95
13,495.31 5,472.37
2,235.00
81,099.n

Equipment 4,n7.61 8,069.46
24,000.00 24,056.10
715,402.15
140,445.39 4,697.40 2,nO.59
147,913.38

BRUNSWICK COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

STUDENT SERVICES

Student Services Administration

Office of Student Services

232,699.49

Student Services Testing Center

3.769.62

Advisement Center

9.567.04

Social and Cultural Development

Minority Advisement Program

7.538.31

Counseling and Career Guidance

Career Development Center

20.299.39

Financial Aid Administration

Financial Aid Office

97.476.57

Student Activities

Student Activities Program

90,420.64

Student Records

Office of the Registar/Admissions

214,060.36

00

N 0

TOTAL STUDENT SERVICES

675,831.42

INSTITUTIONAL SUPPORT Executive Management Office of the President Office of Inst Res & Plan
Office of Development Fiscal Operations Office of the V P for Business Affairs Office of Personnel General Admin &Logistical Services Office of Central Duplicating
Less Charges to User Department Office of Campus Security Administrative Computing Support Computer Services-Administration General Institution Other Benefits(Non-Payroll) General Institutional Expense College Work Study Program

178.273.04 43.742.42 84,370.37
335,354.62 54.025.96
100.958.96 (42,464.18) 107,075.27
225.631.46
94,807.58 26.026.79 14.965.33

TOTAL INSTITUTIONAL SUPPORT

1.222.767.62

Restricted
22.058.81 22.058.81
173.46
44,895.99 45,069.45

Total
232,699.49 3.769.62 9,567.04 7.538.31
42,358.20 97.476.57 90,420.64 214,060.36 697.890.23
178,273.04 43,915.88 84.370.37
335.354.62 54.025.96
100.958.96 (42,464.18) 107.075.27 225,631.46 94.807.58 26.026.79 59,861.32 1.267,837.07

Personal Services
209,214.79 1,755.25 4.324.00
38,858.28 80,588.39
2.186.39 168,568.51 505,495.61
154.505.87 33.747.27 54,122.13 286,971.32 39.963.99 44,169.52 97,812.20 106,340.73 94.807.58
79.00
912.519.61

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

4,942.00 494.05 392.55 589.96
3.131.93 4,4n.95 5,972.99 20,001.43

13,966.22 3.769.62 7.317.74 2.821.76 2,909.96 13,756.25 82,561.06 37,700.79 164.803.40

3.559.37 3,492.48 3,784.62 2.517.14 2.654.41
911.92 4.729.45
21.649.39

17.257.80 4,857.68 26,463.62
34.330.16 9.589.49
5,280.06
8,351.15
59,768.43
19,888.87 59,861.32 245.648.58

Equipment
4,576.48
1,195.24 1.818.07 7,589.79
2.950.00 1.818.45 11,536.00 1,818.07 9,045.20
54.792.85 6.058.92
88,019.49

BRUNSWICK COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

OPERATION & MAINTENANCE OF PLANT

Physical Plant Administration Building Maintenance

137,898.28 330.845.30

Custodial Services

225.009.51

Utilities Landscape and Grounds Maintenance

255.932.37 169.716.88

TOTAL OPERATION & MAINTENANCE OF PLANT

1.119,402.34

SCHOLARSHIPS AND FELLOWSHIPS

Scholarships

Scholarships - Federal

Pell Grants Program FY92

Pell Grants Program FY93

Pell Grants Program FY94

Supplemental Educ Opportunity Grants

<Xl N

Scholarships - State

Fee Waivers

HOPE Grant

Scholarships - Private

Brunswick College Foundation

Scholarships - Endowment

134,039.50

Restricted
(487.00) 1,812.00 962,485.00 52.284.00 116.283.80 99.753.07 5,600.00

Total
137,898.28 330.845.30 225.009.51 255,932.37 169,716.88 1.119,402.34
(487.00) 1,812.00 962.485.00 52.284.00
134.039.50 116,283.80
99.753.07 5,600.00

TOTAL SCHOLARSHIPS AND FELLOWSHIPS

134.039.50

1.237.730.87

1.371,nO.37

TOTAL EDUCATIONAL AND GENERAL EXPENDITURE

7.681.339.22

2,ln.855.51

9.859.194.73

Personal Services
120,396.99 140,690.64 208,509.21 129.565.27 599,162.11
5.978.152.08

OBJECT CLASSiFICATION

Operating

Supplies &

Travel

Expenses

764.86 23.57
98.82 887.25

10,012.84 176.820.92
16.500.30 255.932.37
40,052.79
499.319.22

88,225.75

(487.00) 1.812.00 962,485.00 52,284.00
134.039.50 116,283.80
99,753.07 5.600.00
1,371. nO.37
2.813.858.33

Equipment 6.723.59
13.310.17 20.033.76
978,958.57

AUXILIARY ENTERPRISES EXPENDITURES FOOD SERVICES
Snack Bar
TOTAL FOOD SERVICES

BRUNSWICK COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

83,310.81 83,310.81

83,310.81 83,310.81

47,810.19 47,810.19

10.92 10.92

35,489.70 35,489.70

STORES AND SHOPS Bookstore

TOTAL STORES AND SHOPS

ATHLETICS Intercollegiate Athletics

TOTAL ATHLETICS

00

N N

OTHER SERVICE UNITS

Vending Operations

Vending

Student Transportation

Game Room

TOTAL OTHER SERVICE UNITS

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

644,476.03 644,476.03
118,025.37 118,025.37
36,758.90 6,086.43 1,351.69
44,197.02 890,009.23

644,476.03 644,476.03
118,025.37 118,025.37

78,209.02 78,209.02
10,120.84 10,120.84

36,758.90 6,086.43 1,351.69
44,197.02
890,009.23

6,872.28 736.88 736.88
8,345.64
144,485.69

7.64 7.64
19,151.36 19,151.36

566,259.37 566,259.37
88,700.18 88,700.18

1.09 1.09 1.09
3.27
19,173.19

29,885.53 5,348.66 613.92
35,848.11
726,297.36

TOTAL CURRENT FUND EXPENDITURES

$8,571,348.45

$2,177,855.51

$10,749,203.96

$6,122,637.77

$107,398.94

$3,540,155.69

Equipment
0.00 52.99 52.99
52.99 $979,011.56

REVENUE Student Fees
Fees-Student Activities O~'ler Revenue
Miscellaneous Revenue
TOTAL REVENUE
EXPENDITURES Intramural Athletics Intramurals Administration Social and Entertainment Activities Dances Entertainment Student Government Student Government Leadership Scholarships Student Publications Seaswells Mariner's Log Other VICA Rad-Tech Club Math and Science Club Circle K Club Phi Theta Kappa Nursing Association Maeda Club Adult Services Career Day Fitness Activity Health & Fitness Festival Orientation/Advisement Partnership Program Presentations Student Recognition Drug &Alcohol Education Emergency Fund Campus Revitalization
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

BRUNSWICK COLLEGE SCHEDULE OF OPERATION OF STUDENT ACTIVITIES
YEAR ENDED JUNE 30, 1994
$89,123.00 0.00

$8,167.09 7,023.71
5,268.78 3,565.00
14,033.75 8,149.94
193.94 168.00 229.55 723.41 4,121.14 1,816.74 1,311.40 3,498.77 302.96 2,817.86 1,189.31 2,734.68
96.20 15,301.61
2,491.40 984.36
1,530.01 5,121.00

1,580.03 13,190.80
8,833.78 22,183.69
44,632.34

$89,123.00
90,420.64 (1,297.64) 37,045.32 4,651.04 $40,398.72

823

REVENUES Student Fees
Fees - Athletics Other Revenue
Men's Basketball Receipts Private Donations
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Men's Basketball Men's Tennis Women's Softball National Tournament Regional Tournament Cheerleaders
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

BRUNSWICK COLLEGE
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30, 1994

$3,386.47 4,155.95

$111,415.00 7,542.42

23,020.94 34,261.13 20,126.59 25,469.98
6,873.58 5,474.50 2,798.65

$118,957.42
118,025.37 932.05
26,820.54 0.00
$27,752.59

8:::4-

BRUNSWICK COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

FEuERAL FUNDS Supplemental Educ Opportunity Grants Pell Grants - FY 92 Pell Grants - FY 93 Pell Grants - FY 94 College Work Study Program FY 94 Federal Vo-Tech Carl Perkins Children & Youth(CGMOP) Small Business Development Center CC: A. Walkers Poetry CC: Women in IndialNA CC: Ancient Olympic
TOTAL FEDERAL FUNDS
STATE FUNDS HOPE Grant Vo-Tech Regular 02 Vo-Tech Short Term Vo-Tech Quick Start Economic Dev/Special Initiative
TOTAL STATE FUNDS
PRIVATE FUNDS BC Foundation - Clinical Assistants BC Foundation - RN Faculty BC Foundation - Allied Health Faculty BC Foundation - Terrill Thomas BC Foundation - Faculty/Library BC Foundation - Mini-Grants BC Foundation - C G MOP BC Foundation - Scholarships Industry Specific Programs Manufacturing Technology Camden Center
TOTAL PRIVATE FUNDS
TOTAL LOCAL FUNDS
ENDOWMENT FUNDS Austin Scholarship Fund Gormly Scholarship Fund Wells Scholarship Fund Whittle Scholarship Fund Williams Scholarship Fund
TOTAL ENDOWMENT FUNDS
TOTAL RESTRICTED FUNDS-CASH BASIS

$0.00 ($92,865.00)
(12,958.48) (307.43)
(1,918.51) (920.00)
(108,969.42)
(43,476.93) (1,825.00)
(45,301.93)
24,597.80 (2,934.33) 21,663.47
0.00
7,572.69 1,915.35 9,841.74
446.20 768.44 20,544.42 (112,063.46)

AMOUNTS EXPENDED BUT NOT REIMBURSED TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$45,142.22

RECEIPTS
$55,769.00 (487.00)
94,677.00 853,908.00
47,889.00 41,078.62 20,000.00
1,740.92 1,918.51
920.00
1,117,414.05
120,000.00 410,866.03
28,007.85 1,825.00 115.04
560,813.92
53,624.46 36,000.00 63,262.00
621.00 5,990.76
375.00 943.19 96,344.07 9,741.50 55,229.44 98,219.90
420,351.32
0.00
731.70 164.65 864.20 347.63
54.88
2,163.06
2,100,742.35
220,108.31
$2,320,850.66

DEDUCTIONSrrRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1994

$52,284.00 (487.00) 1,812.00
962,485.00 44,895.99 41,672.06 29,888.57 1,887.50
2,000.00
1,136,438.12

$3,485.00 3,630.00 2,993.01
10,108.01

$0.00
(112,207.00) (13,551.92) (9,888.57) (454.01)
(2,000.00) (138,101.50)

116,283.80 416,972.63
40,128.37
173.46
573,558.26
53,624.46 36,000.00 63,262.00
621.00 6,500.00
375.00 1,466.37 99,753.07 34,339.30 55,229.44 111,088.49
462,259.13
0.00
1,000.00 400.00
3,600.00 400.00 200.00
5,600.00
2,177,855.51
$2,177,855.51

3,716.20 (49,583.53) (12,120.52)
(58.42)
(58,046.27)

10,108.01 $10,108.01

(509.24) (523.18) (3,409.00)
(15,802.92) (20,244.34)
0.00
7,304.39 1,680.00 7,105.94
393.83 623.32 17,107.48 (199,284.63)
220,108.31 $20,823.68

825

BRUNSWICK COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30,1994

BEGINNING FUND BALANCE Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Gifts and Grants Private Interest Income Federal Loans Private Loans
TOTAL ADDITIONS
DEDUCTIONS Repayments to Federal Government
TOTAL DEDUCTIONS
ENDING FUND BALANCE

LOAN FUNDS $10,288.01

ENDOWMENT FUNDS
$70,939.66

10,288.01

70,939.66

TOTAL
$81,227.67 0.00
81,227.67

262.61 51.69 64.00
378.30
414.12 414.12
$10,252.19

217.00 217.00
0.00 $71,156.66

479.61 51.69 64.00
595.30
414.12 414.12
$81,408.85

SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30,1994

LOAN FUNDS Federal Nursing Student Loans Private Brunswick College Loan
TOTAL LOAN FUNDS
ENDOWMENT FUNDS Restricted As To Income Charles Wtisley Wells Scholarship Fund Rosalie S. Gormly Scholarship Fund Charles Whittle Scholarship Fund Mary Jane Austin Scholarship Fund L.E. Williams Scholarship Fund
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

FUND BALANCE JULY1,1993
$4,355.14 5,932.87
10,288.01
38,913.16 3,452.00
10,000.00 17,574.00
1,000.50 70,939.66 $81,227.67

ADDITIONS

DEDUCTIONS

ADJUSTMENTS & TRANSFERS

FUND BALANCE JUNE 30,1994

$51.69 326.61 378.30

$414.12 414.12

$0.00 0.00

$3,992.71 6,259.48
10,252.19

217.00

217.00 $595.30

0.00 $414.12

0.00 $0.00

39,130.16 3,452.00
10,000.00 17,574.00
1,000.50
71,156.66
$81,408.85

826

BRUNSWICK COLLEGE
SUMMARY OF PUBLIC TRUST FUND INVESTMENTS Year Ended June 30,1994

ENDOWMENT FUNDS Cash Equivalents Common Stocks
TOTAL PUBLIC TRUST FUND INVESTMENTS

BOOK VALUE

MARKET VALUE

$5,946.20 890.96

$5,946.20 750.00

$6,837.16

$6,696.20

DETAIL OF INVESTMENTS ENDOWMENT FUNDS
CASH EQUIVALENTS Principal Cash Equivalents
TOTAL CASH EQUIVALENTS - ENDOWMENT FUNDS

BOOK VALUE

MARKET VALUE

$5,946.20 $5,946.20

$5,946.20 $5,946.20

COMMON STOCKS Amresco Inc.
TOTAL STOCKS - ENDOWMENT FUNDS

NUMBER OF SHARES
100

BOOK VALUE $890.96

MARKET VALUE $750.00

100

$890.96

$750.00

827

BRUNSWICK COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

REVENUE/ADDITIONS State Appropriations - Lottery Funds Gift - Private Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURESIDEDUCTIONS Buildings Continuing Education Building Total Buildings
Improvements Other Than Buildings Satellites
Total Improvements Other Than Buildings
Equipment Student Center Automotive
Total Equipment
Expenditures Not To Be Capitalized Continuing Education Building Satellites Stores and Shops
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURESIDEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Reserve for Renewals and Replacements Reserve for Bus and Van Replacements
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$19,500.00 19,943.56 39,443.56

$6,213.00 6,213.00

Total

RENEWALS AND REPLACEMENTS

$19,500.00 6,213.00
19,943.56
45,656.56

$0.00

0.00 12,261.00 12,261.00
19,943.56 19,943.56
7,239.00 7,239.00 39,443.56

5,528.00 5,528.00
0.00
0.00 685.00 685.00 6,213.00

5,528.00 5,528.00
12,261.00 12,261.00
19,943.56 19,943.56
685.00 7,239.00
0.00 7,924.00
45,656.56

0.00
0.00 6,495.00 6,495.00
2,014.49 2,014.49 8,509.49

0.00
0.00 0.00 $0.00

0.00
0.00 0.00 $0.00

0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 $0.00

40,441.04 14,851.50 55,292.54 253,175.04
299,958.09 $299,958.09

828

BRUNSWICK COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30,1994

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Expended from Ga. State Financing & Investment Commission Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Adjustments to Prior Year Payables Adjustments in Inventory
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$13,881,357.73 0.00

$13,881,357.73

$851,271.29 127,740.27

979,011.58 176,254.94
37,732.58 6,495.00
43,287.87 551.18
16,223.95

1,199,494.06
60,063.00 15,020,788.79
0,00 $15,020,788.79

829

BRUNSWICK COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

LAND Ma;;J Campus

YEAR ACQUIRED

INVESTMENT JULY 1,1993
$1,053,016.36

TOTAL LAND

1,053,016.36

BUILDINGS Administration Building Classroom Building Student Center Building Maintenance Building Howard E. Coffin Gym Gould Memorial Library Warehouse/Shop Vo-Tech Facility (Shop) A W Jones Science Building Fine Arts Center Vo-Tech Allied Health Continuing Education Phase I

1964 1964 1964 1964 1967 1969 1972 1967 1973 1981 1983 1988

398,270.15 396,183.55 672,432.84 304,433.81 884,072.82 1,012,061.98 293,376.20 808,980.95 1,266,080.40
31,500.00 1,160,189.03 1,644,741.80

TOTAL BUILDINGS

8,872,323.53

IMPROVEMENTS OTHER THAN BUILDINGS Campus Lighting System Paving and Sidewalks Zell Memorial Clock Tower Landscaping Entranceways and Markers Irrigation System Physical Education Area Development Campus Master Plan Extension of Water Mains Metered Electrical Lines Underground Distribution Lines Intercampus Network Cooling System Satellites

35,246.85 138,533.55
32,128.65 25,554.93 20,762.22
7,561.63 78,048.36 39,165.00
1,581.80 4,859.57 258,307.40 10,270.62

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

652,020.58

LIBRARY COLLECTIONS General Acquisitions Donations

1,565,295.44 5,825.30

TOTAL LIBRARY COLLECTIONS

1,571,120.74

ADDITIONS $0.00

DEDUCTIONS

ADJUSTMENTS/ TRANSFERS

$0.00

$0.00

INVESTMENT JUNE 30,1994
$1,053,016.36
1,053,016.36

14,401.00
5,528.00 19,929.00

0.00

398,270.15 396,183.55 686,833.84 304,433.81 884,072.82 1,012,061.98 293,376.20 808,980.95 1,266,080.40
31,500.00 1,160,189.03 1,650,269.80

0.00

8,892,252.53

8,785.36
153,068.58 12,261.00

35,246.85 147,318.91 32,128.65
25,554.93 20,762.22
7,561.63 78,048.36 39,165.00
1,581.80 4,859.57 258,307.40 10,270.62 153,068.58 12,261.00

174,114.94

0.00

0.00

826,135.52

127,740.27

1,693,035.71 5,825.30

127,740.27

0.00

0.00

1,698,861.01

830

BRUNSWICK COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30.1994

EQUIPMENT Administration Building Classroom Building Student Center Building Campus Maintenance Equipment Library Vo-Tech Building SCience Building Maintenance Building Automotive Equipment Physical Education Building Vo-Tech Allied Health Building Continuing Education Building Plant Operations Camden Center
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

YEAR ACQUIRED

INVESTMENT JULY1.1993
423,001.69 93,697.22 52,252.16 37,025.00
194,824.14 78,148.68
415,462.22 131,067.79 186.322.57
36.153.82 39.303.37 17,041.51
192.90 28.383.45
1.732.876.52
$13,881,357.73

ADDITIONS

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

INVESTMENT JUNE 30.1994

83,562.95 144.223.85
11,071.48
31,722.65 316,861.74
33,295.81
31.728.00 8.299.49
133.279.71 48.056.10 13,359.52 6,024.60
861.485.90
$1.183.270.11

19.954.82 5.938.90
1.000.00 2,639.19 4,591.00
99.08 1,500.00
2,479.28
5.636.78
43,839.05
$43,839.05

(13.548.62) 83.801.02 (13,555.52)
(908.30) (7.091.65)
(80,861.96) (129.567.79)
(8,430.60) 8.580.83 10.279.67 18,355.07 122,625.65 10,322.20
(0.00)
($0.00)

473,061.20 315,783.19
49.768.12 35,116.70 216.815.95 390.419.42 367.796.99
0.00 209.619.97
53,034.14 180,383.47 83,452.68 136.178.07 39.093.47
2.550.523.37
$15.020.788.79

831

BRUNSWICK COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS HELD ON DEPOSIT Administrative Allowance Alumni Account Armstrong College Academic Profile Armstrong College Financial Aid Vouchers Armstrong College Matriculation Assistance Fund Athletics Financial Aid Clearing Athletics Rental Program Brunswick Area Nursing Society Basketball Tournament Biology Projects Bookstore Used Book Buy Back Circle K Continuing Education Activity Account Dinner Theater Foundation Expense Georgia Student Incentive Grants Georgia Southern Financial Aid Vouchers Georgia Southern Matriculation Hepatitis Vaccine Hospitality Committee Jekyll Theater Licensed Practical NursesIVlCA Lead Conference Leukemia Society Management and Training{Job Corps) Model United Nations Minority Academic Social Development Association National Academic Advising Association Meeting National Student Nursing Association Natural Science Club Office of Education Cash Account Payroll Users Group Phi Delta Kappa Phi Theta Kappa Plant Operations Activity President Discretionary Public Occasions Rad Tech Club Remembrance Committee Retirement Dinner S.E. Conference Center Science Fair Social Science Club Staff Awards Staff Council Student Accident Insurance Student Liability Insurance Welding Activity
TOTAL FUNDS HELD ON DEPOSIT

FUND BALANCE JULY 1,1993
480.04 (14,031.28) 38,753.00
100.00
(379.60) 63.00
257.46 2,622.85
5,390.00 445.80
293.73
431.76 416.53
29.72
(28.57) 1,702.18 5,390.48
56.50 167.66 113.20 2,905.47
72.99 1.699.55
227.47
47,179.94

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

$3,630.00 34.00
456.00 131,305.41 272,449.30
7,025.92 5,458.67
521.00 1,045.00
71,715.50 736.33
2,417.37 1,142.00 2,560.75 70,095.00
577.50 38,566.50
2,699.08 353.07 60.00 601.00
2,478.50 233.00 357.00 595.00
9,850.00
115.51 1,044,946.00
2,010.00 154.74
3,425.04 241.13
11,918.75 435.81 148.65 93.00 559.40
3,884.20 3,756.31
375.56
82.00 3.705.00
56.55

$3,630.00
456.00 131,990.17 251,648.30
100.00 7,025.92 5,458.67
15.65 1,045.00
50,715.50 487.00
4,458.01 1,142.00 2,560.75 70,095.00
577.50 37,956.50
1,885.50 270.00 60.00 601.00
2,752.20 233.00 357.00 322.48 268.16
9,850.00
60.31 1,044,946.00
2,010.00 126.17
3,490.30 241.13
10,608.70 492.31
219.38 672.60 3,884.20 3,305.30
342.43
82.00 3,705.00
56.55

514.04 (14,716.04) 59,554.00
125.75 63.00
21,000.00 506.79 582.21
6,000.00 1,259.38
83.07
20.03
704.28 148.37
29.72 55.20
1,636.92 6,700.53
148.65 41.28
3,356.48 72.99
1,732.68 227.47

1,702,870.55

1,660,203.69

89,846.80

832

BRUNSWICK COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30.1994

FUNDS FOR DESIGNATED SCHOLARSHIPS Woodbine Womans Regents Rusty Cody Grant Women Business Owners Winn-Dixie Stores Sapelo Island Foundation Cintron Scholarship BPOE Elks Lodge Woodbine Jr. Woman Nancy Chambers Prince Hall Chapter Camden Rotary Chick-Fil-A Lions Club Woodbine Dewitt Moody Sacramento Mountains SBNA W.G. Phillips Cornell University Myrial D. Brock Curtis Hames St. Athanasius Deen Day Smith MAGCHJPHA Pearl Henderson SE GA Regional Medical American Business Women Brunswick High Booster First Federal Kings Bay ABWA Pauline Gooch Brunswick Policemen St. Joseph Duckworth Scholarship Mary Jane Flint Robert Byrd Miss Central Georgia OPT Education Department Scholarship Hoover-Koken Foundation Student Foundation Awards Mumford Scholarship Community BHS Scholarship Community NS Scholarship Community GA Scholarship Neely Highsmith Deborah Johnson Miss Brunswick-Golden Isle Scholarship St. Marys Kiwanis
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

FUND BALANCE JULY 1.1993
2.821.97
140.00
465.47 168.43 1.000.00 3,466.47 5.000.00 12,500.00 160.10 25,722.44

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30.1994

500.00 2,000.00
320.00 500.00 500.00 8,000.00
68.00 667.00 1,000.00 1,000.00 1,800.00 600.00 1.000.00 1,500.00 422.43 750.00 250.00 393.00 670.00 500.00 600.00 900.00 950.00 600.00 200.00 29,931.00 145.00 1.000.00 500.00 700.00 1.500.00 4,716.00 1,000.00
500.00 1,500.00
100.00
750.00 1.050.00 3,000.00
50.00 1,610.00
500.00
74.242.43

500.00 2,000.00
500.00 500.00 10,821.97
667.00 1,000.00 1.000.00 1,800.00
600.00 1.000.00 1,500.00
422.43 750.00 250.00 393.00 670.00 500.00 600.00 900.00 1,090.00 600.00 200.00 32,096.00 145.00 1,000.00 500.00 700.00 1,500.00 4.716.00 1.000.00 199.29
1.500.00 100.00 168.43 750.00
1,050.00 4.000.00 3,466.47 5.000.00 12,500.00
50.00 1,610.00
160.10 500.00
100.975.69

320.00 68.00
(2.165.00) 266.18 500.00
(1.010.82)

833

PAYROLL OPERATIONS Pay~oll Deductions FICA Federal Income Tax State Income Tax Teachers Retirement System Group Health Insurance Group Life Insurance Group Disability Insurance Garnishments Credit Union Savings Bonds Robinson FICAlMedicare Tax Levy Variable Life Annuity Fidelity Annuity FICA Reimbursement Foundation Scholarships ORP1 TIAA CREF ORP2 VALIC Georgia Defined Contribution Charity Employer Liability FICA Teachers Retirement Group Life Insurance Group Health Insurance FICAlMedicare OPRl TIAA CREF ORP2 VALIC
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

BRUNSWICK COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30.1994

FUND BALANCE JULY 1. 1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30.1994

1.809.80 2.596.36 22.726.94 6.324.44 1.999.75 1.122.38
70.61 4,416.44
50.00 453.51 130.00
1.809.80 963.50
22.504.56 453.51
67,431.60 $140.333.98

259.480.12 471.849.01 174.515.93 208.080.23 147.150.22
41.817.95 18.170.54 3.514.03 667.615.53
2.850.00 4.600.00 65.836.47
216.28 145.594.81
6,000.00 75.60
9.647.83 12.904.05 40.266.85 17.687.06
2,905.00
259.480.12 459.195.96
24.727.63 469.117.47
65.836.47 8,602.56
26.844.57
3,614.582.29
$5.391,695.27

261.289.92 474,445.37 195.973.52 208.080.23 146.082.19
41.864.53 18.379.15
3.500.23 672.031.97
2.600.00 3.800.00 66,289.98
216.28 145.501.52
5.500.00 75.60
9.647.83 11.355.85 33,008.63 17.687.06
2.442.50
261.289.92 459.195.96
24.633.62 466.781.56
66,289.98 7.570.45
22.005.75
3,627.539.60
$5,388,718.98

1.269.35 7.392.47 1.953.17
913.77 84.41
300.00 800.00
223.29 500.00
1.548.20 7.258.22
462.50
1.057.51 24.840.47
1.032.11 4.838.82 54.474.29 $143.310.27

834

Dalton College
FINANCIAL REPORT
For the Year Ended June 30, 1994

Derrell C. Roberts
President

DALTON COLLEGE Dalton, Georgia
835

Thomas E. Godbee
Comptroller

DALTON BALANCE Year Ended

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land Buildings Improvements Other Than Buildings Library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted, allocated
Reserves For Inventory For Renewals and Replacements For Subsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted, unallocated (Surplus) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$452,246.37
173,703.26
16,576.32 733.00

$344,295.85 32,671.23
206,809.16

($125,764.3O) 127,810.69

$643,258.95 $271,550.11
328,785.85 600,335.96

$583,n6.24 $9,696.16
9,696.16

19,750.00 16,864.88
6,308.11

206,809.16 367,270.92

42,922.99 $643,258.95

574,080.08 $583,n6.24

$2,046.39 $0.00 0.00
2,046.39 2,046.39 $2,046.39

TOTAL
$670,7n.92 0.00
334,185.18 0.00
223,385.48 733.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$1,229,081.58
$281,246.27 0.00 0.00 0.00
328,785.85 0.00
610,032.12
226,559.16 0.00
384,135.80 0.00 0.00
6,308.11 0.00
2,046.39 0.00 0.00 0.00
619,049.46
$1,229,081.58

836

COLLEGE SHEET June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

AGENCY FUNDS

($7,230.67) 11,927.00

$343,781.06

$0.00

$101,031.15

$0.00 $0.00

$0.00 $0.00

$4,696.33 $4,696.33

72,465.30 10,066,293.37
1,507,246.45 2,491,185.72 3,033,858.32

$343,781.06 $0.00

$17,171,049.16 $0.00

$101,031.15 $0.00

0.00

0.00

4,696.33

0.00

0.00

101,031.15 101,031.15

343,781.06 17,171,049.16

0.00 $0.00

0.00 $0.00

0.00 $4,696.33

343,781.06 $343,781.06

17,171,049.16 $17,171,049.16

0.00 $101,031.15

837

DALTON
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUN D S RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of SurplUS - Prior Year To State Treasury - General Loan Cancellations and Write-Offs Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities Capitalized Expenditures Non-eapitalized Expenditures Deductions to Plant Properties Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS

$8,967,345.78

$0.00 1,078,000.76

$0.00
1,186,275.24 1,185,030.88
360,154.52

2,469.81 8,969,815.59 8,985,726.89
15,154.68

1,078,000.76 936,556.08

127,810.69 2,859,271.33
2,701,694.41 8,198.96

9,000,881.57

936,556.08

2,709,893.37

NET INCREASE IN FUND BALANCES BEFORE TRANSFER

(31,065.98)

141,444.68

149,377.96

TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers

(53,900.04)

TOTAL TRANSFERS AMONG FUNDS NET INCREASE (DECREASE) IN FUND BALANCES

0.00 (31,065.98)

(53,900.04) 87,544.64

0.00 149,377.96

ADJUSTMENTs/RECLASSIFICATIONS BEGINNING FUND BALANCE FUND BALANCES, JUNE 30, 1994

2,959.69 71,029.28 $42,922.99

486,535.44 $574,080.08

(149,144.03) 1,812.46
$2,046.39

TOTAL CURRENT
FUNDS
$8,967,345.78 1,078,000.76 0.00 1,186,275.24 1,185,030.88 0.00 360,154.52 0.00 0.00 0.00 0.00 2,469.81 0.00 127,810.69
12,907,087.68
11,687,421.30 936,556.08 8,198.96 0.00 15,154.68 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
12,647,331.02
259,756.66
0.00 (53,900.04)
(53,900.04)
205,856.62
(146,184.34)
559,377.18
$619,049.46

838

COLLEGE
IN FUND BALANCES June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

$0.00 4,800.00

$0.00

$0.00

14,261.74

$0.00

$0.00

3,002.46 22,064.20

$0.00

$1,157,175.11 1,157,175.11

0.00 0.00
0.00 0.00
$0.00

0.00 0.00
0.00 0.00
$0.00

17,245.20 4,819.00
22,064.20 0.00
0.00 0.00
$0.00

2,439.00
2,439.00 (2,439.00)

123,828.95
123,828.95 1,033,346.16

53,900.04 53,900.04 51,461.04

0.00 1,033,346.16

292,320.02 $343,781.06

16,137,703.00 $17,171,049.16

839

DALTON COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30,1994

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Endowment Other Sales and Services of Educational Departments Other Sources Total Educational and General Revenues
Sales and Services of Hospital
Sales and Services of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures Instruction Research Public Service Academic Support Student Services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures
Hospital Expenditures
Auxiliary Enterprises Expenditures
Mandatory Transfers
TOTAL EXPENDITURES AND MANDATORY TRANSFERS
OTHER TRANSFERS AND ADDITIONSIDEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS
NET INCREASE (DECREASE) IN FUND BALANCES

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

TOTAL CURRENT
FUNDS

$2,829,965.23 5,908,045.00
399,898.22 31,839.33
8,987,345.78
8,987,345.78

$0.00
0.00 1,078,000.78 1,078,000.78

$0.00 1,109,533.85 1,234,000.12
358,180.44
2,701,894.41
2,701,894.41

$2,829,985.23 0.00
5,908,045.00 0.00
1,109,533.85 1,234,000.12
0.00 358,180.44
0.00 0.00 399,898.22 31,839.33 11,889,040.19
0.00
1,078,000.78
12,747,040.95

5,313,452.20 787,848.45 888,045.18 984,990.88
1,033,748.95 17,843.25
8,985,728.89
8,985,728.89
2,489.81 (15,154.88) (12,884.87)
($31,085.98)

0.00 938,558.08 938,558.08 (53,900.04)
(53,900.04) $87,544.84

1,285,008.08 25,088.34
149,297.38 30,330.00
1,211,974.83 2,701,894.41
2,701,894.41

8,598,458.28 0.00 0.00
792,734.79 1,017,342.58 1,015,320.88 1,033,748.95 1,229,817.88 11,887,421.30
0.00
938,558.08
0.00
12,823,9n.38

149,3n.98 149,3n.98

149,3n.98 (53,900.04)
2,489.81
(15,154.88)
82,793.05

$149,3n.98

$205,858.82

840

DALTON COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS

$8,877,678.41

$89,667.37

2,363.06 8,880,041.47

106.75 89,774.12

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS

8,875,983.36 15,154.68
8,891,138.04
0.00

109,743.53 109,743.53
0.00

NET INCREASE (DECREASE) IN FUND BALANCES

(11,096.57)

(19,969.41)

ADJUSTMENTs/RECLASSIFICATIONS BEGINNING FUND BALANCE

2,959.69 34,194.99

36,834.29

AUXILIARY ENTERPRISES
$0.00 1,078,000.76
1,078,000.76 936,556.08
936,556.08 (53,900.04) (53,900.04) 87,544.64 486,535.44

FUND BALANCE, JUNE 30,1994

$26,058.11

$16,864.88

$574,080.08

TOTAL
$8,967,345.78 1,078,000.76 0.00 0.00 0.00 0.00 0.00 2,469.81 0.00
10,047,816.35
8,985,726.89 936,556.08 0.00 0.00 15,154.68 0.00 0.00
9,937,437.65
0.00 (53,900.04)
(53,900.04)
56,478.66
2,959.69
557,564.72
$617,003.07

841

DALTON COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Non-Resident Tuition Late Registration Fees Student Activity Fees Fee Waivers Other Student Fees State Appropriations State of Georgia - General State of Georgia - Special Initiative State of Georgia - Lottery Funds Federal Grants and Contracts State Grants and Contracts Private Gifts, Grants and Contracts Sales and Services of Educational Departments Library Fines Transcript Fees Returned Check Fees Testing Fees Parking Fines RentBiCost Recoveries West GA College Off Campus Program Copy Charges Fees - Community Education/Public Service Continuing Education Fees Other Sources Administrative Cost Allowance College Work-Study Program Pell Grants Program Supplemental Educ Opportunity Grants Program Group Insurance Continuation Program(COBRA) Veterans Administration Student Activities - Other
Total Educational and General
Auxiliary Enterprises Food Services Sales - Cafeteria Commissions - Georgia Sales Tax Commissions - Resale of Used Books Other Income - Interest Stores and Shops Sales - Bookstore Commissions - Georgia Sales Tax Commissions - Resale of Used Books Other Income - Interest
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

$2,507,787.13 30,028.85
88,722.00 17,843.25
7,588.00
5,348,045.00
580,000.00
3,149.22 1,392.10 1,883.00 8,490.00 5,395.00 24,811.89 9,992.21
344,982.80
1,371.48 8,115.00
712.50 98.00
399.00 22,945.37
8,987,345.78

$1,109,533.85 1,234,000.12 358,180.44
2,701,894.41

$2,507,787.13 30,028.85 0.00 88,722.00 17,843.25 7,588.00
5,348,045.00 0.00
580,000.00 1,109,533.85 1,234,000.12
358,180.44
3,149.22 1,392.10 1,883.00 8,490.00 5,395.00 24,811.89 9,992.21
344,982.80
1,371.48 8,115.00
712.50 98.00
399.00 22,945.37
11,889,040.19

222,738.88 405.45
2,598.27 4,012.41
840,720.88 878.38
2,834.81 4,012.30
1,078,000.78
$10,045,348.54

$2,701,894.41

222,738.88 405,45
2,598.27 4,012.41
840,720.88 878.38
2,834.81 4,012.30
1,078,000.78
$12,747,040.95

842

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

Division of Humanities

Division of Natural Science

Off Campus Program - West Georgia College

Division of Business Adm/Soc. Sci.

Dept of Physical Ed.

Division of Nursing

auality Improvement Funds

Vocational and Technical Instruction

Division of Vo-Tech Education

General Program

MCG - External Degree; Medical

General Motors - Training Program

Voc. Tech. (Equipment) - Lot

Community Education

00 Div. of Continuing Education

~ CAl

Administration

Programs

Elderhostel

Georgia Tech satellite Literacy

Literacy in the Workplace; Work

Job Training Partnership Act

Adult Learning

Dept of Technical and Adult Education

Adult Literacy

State Legalization Impact Assistance Grant(SLlAG)

Preparatory and Remedial I

Dept of Developmental Studies

TOTAL INSTRUCTION

ACADEMIC SUPPORT Libraries
General Library Educational Media Services Audio Visual Center Academic Administration Office of the Academic Dean Minority Advising Program SACS; Self-Study

TOTAL ACADEMIC SUPPORT

DALTON COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFiCATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating Supplies &

Travel

Expenses

$878,6n.74 703,476.85 3,056.34
1,085,630.59 195,968.22 425,856.45 34,174.47
717,766.55
565,ln.12
48,063.12 344,982.80
510,621.95 5,313,452.20

$759.35
624,319.73 18,603.64
197,969.67
4,842.89 12,545.04 81,670.00 13,470.58 26,065.48 37,300.36 258,867.08 8,592.24
1,285,006.06

$879,437.09 703,476.85 3,056.34
1,085,630.59 195,968.22 425,856.45 34,174.47
1,342,086.28 18,603.64
197,969.67 565,ln.12
52,906.01 357,527.84
81,670.00 13,470.58 26,065.48
37,300.36
258,867.08 8,592.24
510,621.95
6,598,458.26

$860,204.78 672,488.26
1,056,132.67 184,484.79 407,021.13
1,225,204.53 2,665.78
59,434.97
50,038.34 150,841.36
12,468.16 12,753.41 14,210.43
25,000.80
172,768.02 2,117.88
496,552.51 5,204,387.82

353,822.31
83,391.41
280,8n.99 1,232.28
48,324.46
767,648.45

12,718.34 12,368.00
25,086.34

353,822.31
96,109.75
293,245.99 1,232.28
48,324.46
792,734.79

207,437.07 75,276.88
253,502.51 34,116.14
570,332.60

$3,659.24 3,286.24 6,765.54 125.14 1,889.72
5,887.92 597.78
21,624.93
5,806.57 861.87
1,031.35 3,790.48
1,309.72 56,636.50
3,074.45 244.96
3,123.04 42.28
6,484.73

$14,074.07 27,702.35 3,056.34 22,732.38 6,753.29 16,945.60 16,257.08
78,869.78 9,119.84
94,794.11 104,805.31
2,867.67 143,597.91 68,339.97
717.17 3,757.01
11,268.21
82,308.58 6,474.36
4,352.10 718,793.13
24,010.68
9,658.82
35,258.07 1,190.00
14,208.32
84,325.89

Equipment
$1,499.00
4,605.00 17,917.39 32,124.05
6,220.24 22,115.66 460,371.81
57,282.00 8,098.04
8,407.62 618,640.81
119,300.11 10,929.09 1,362.37
131,591.57

DALTON COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

STUDENT SERVICES

Student Services Administration

Office of the Dean of Students

102,651.32

Social and Cultural Development

Office of the Dir of Student Act.

37,444.04

Counseling and Career Guidance

Office of Counseling Services

Counseling & Assessment Program

Counseling Services

108,397.92

Financial Aid Administration

Office of the Dir of Financial Aid

144,989.16

Student Activities

Student Activities Program

109,743.53

Student Admissions

Office of the Registrar

364,819.21

ex>

~ ~

TOTAL STUDENT SERVICES

868,045.18

INSTITUTIONAL SUPPORT Executive Management
Office of the President Presidential Search Committee Fiscal Operations Office of the Comptroller General Admin & Logistical Services Dept of Public Safety Campus Mail Service Dept of Procurement Printing and Duplicating Services Administrative Computing Support Computer Services-Administative General Institution Faculty & Staff Benefits-No General Institutional Exp. College Work Study Program

198,685.66 1,127.26
236,890.59
156,038.71 2,378.97
75,527.27 2,649.32
13,374.67
153,389.05 109,545.13
35,384.23

TOTAL INSTITUTIONAL SUPPORT

984,990.86

149,297.38 149,297.38

102,651.32 37,444.04
149,297.38 108,397.92 144,989.16 109,743.53 364,819.21 1,017,342.56

1,400.00 1,500.00
27,430.00 30,330.00

200,085.66 1,127.26
238,390.59
156,038.71 2,378.97
75,527.27 2,649.32
13,374.67
153,389.05 109,545.13
62,814.23
1,015,320.86

Personal Services
87,367.40 35,310.91
59,534.42 84,151.89 118,849.52 17,734.75 264,833.34 667,782.23
195,112.53
218,787.23 144,069.19
70,404.15
153,389.05 104,352.43
886,114.58

OBJECT CLASSIFICATION

Operating Supplies &

Travel

Expenses

2,454.57 402.82
3,175.71 977.40
1,787.28 1,648.96 8,416.64 18,863.38

6,921.74 1,730.31
86,587.25 12,132.96 24,352.36 82,728.48 79,438.49 293,891.59

745.94 3,012.32 1,438.85
217.01
5,414.12

4,227.19 1,127.26
14,960.92
10,530.67 2,378.97 4,906.11 2,649.32
13,374.67
5,192.70 62,814.23
122,162.04

Equipment 5,907.61
11,135.67 7,631.34 12,130.74 36,805.36
1,630.12
1,630.12

DALTON COLLEGE
SCHEDULE OF CURRENT FUNDS E:XPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

OPERATION & MAINTENANCE OF PLANT

Physical Plant Administration

Office of Director of Plant Operations

84,926.19

Building Maintenance

Dept of Building & Equipment Maintenance

320,725.43

Custodial Services

Dept of Custodial Services

233,226.05

Utilities

Utility Services

269,330.56

Landscape and Grounds Maintenance

Dept of Landscape & Gounds

125,538.72

Restricted

Total
84,926.19 320,725.43 233,226.05 269,330.56 125,538.72

TOTAL OPERATION & MAINTENANCE OF PLANT

1,033,746.95

1,033,746.95

SCHOLARSHIPS AND FELLOWSHIPS

Scholarships - State

00

Fees - (Tuition) Waivers

.j:>. (TI

Georgia Student Incentive Grant

Scholarships-State;HOPE Program

Scholarships - Federal

Supplemental Education Opportunity Grants

Pell Grants Program

Scholarships - Private

Academic Scholarships

Incentive Scholarships

17,843.25

12,411.00 294,066.11
14,250.00 854,060.23
20,048.00 17,139.29

17,843.25 12,411.00 294,066.11
14,250.00 854,060.23
20,048.00 17,139.29

TOTAL SCHOLARSHIPS AND FELLOWSHIP

17,843.25

1,211,974.63

1,229,817.88

TOTAL EDUCATIONAL AND GENERAL EXPENDITURE

8,985,726.89

2,701,694.41

11,687,421.30

Personal Services
n,745.29 136,814.16 196,147.81 80,071.56 49O,n8.82
7,819,396.05

OBJECT CLASSIFICATION

Operating Supplies &

Travel

Expenses

1,422.92 97.50
173.79 1,694.21

5,757.98 182,324.57
32,632.84 269,330.56
37,449.95 527,495.90

89,092.94

17,843.25 12,411.00 294,066.11
14,250.00 854,060.23
20,048.00 17,139.29
1,229,817.88
2,976,486.43

E:quipment 1,489.20 4,445.40 7,843.42
13,n8.02
802,445.88

AUXILIARY ENTERPRISES EXPENDITURES FOOD SERVICES
Cafeteria
TOTAL FOOD SERVICES
STORES AND SHOPS Bookstore
TOTAL STORES AND SHOPS
TOTAL AUXILIARY ENTERPRISES EXPENDITURES

DALTON COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating Supplies &

Travel

Expenses

225,735.82 225,735.82
710,820.26 710,820.26 936,556.08

225,735.82 225,735.82
710,820.26 710,820.26 936,556.08

82,008.30 82,008.30
81,712.53 81,712.53 163,720.83

10.08 10.08
485.15 485.15 495.23

143,717.44 143,717.44
628,622.58 628,622.58 n2,340.02

TOTAL CURRENT FUND EXPENDITURES

$9,922,282.97

$2,701,694.41

$12,623,9n.38

$7,983,116.88

$89,588.17

$3,748,826.45

Equipment $802,445.88

REVENUE Student Fees
Fees-Student Activities Ot~er Sources
Game Room Receipts Pay Telephone Commissions Interest Income D C Foundation-Fine Arts Program
TOTAL REVENUE
EXPENDITURES Intramural Athletics Intramural Program Social and Entertainment Activities Cultural Programs
Entertainment Student Clubs Student Government Student Affairs Council Student Publications Roaditiiii16i Chronicle Other Programs Program Administration Other Activity Costs
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance. Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

DALTON COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES YEAR ENDED JUNE 30, 1994

$18,717.39 2,029.23 862.75 1,336.00
12,469.79 13,526.22 21,913.88
32,448.70 5,755.31

$66,722.00
22,945.37
2,375.01 47,909.89 14,266.10
6.988.52 38.204.01

$89,667.37
109,743.53 (20,076.16) 36,834.29
106.75 $16,864.88

847

DALTON COLLEGE

SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1, 1993

RECEIPTS

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1994

FEDERAL FUNDS College Work-Study Program Pell Grant Supplemental Educational Opportunity Grant Georgia Department of Education State Leg. Impact Assistance Grant Job Training Partnership Act Adult Learning NW GA Area Planning & Dev. Commission MCG - External Degree: Med. Tech.
TOTAL FEDERAL FUNDS
STATE FUNDS Vocational Tech/General Program Georgia Student Incentive Grants Georgia Student Hope Program Regent's Global Center-Studies Abroad Georgia Tech Satellite Literacy Georgia Department of Education Adult Literacy
TOTAL STATE FUNDS
PRIVATE FUNDS Dalton College Foundation Salary Supplements Scholarships FaCUlty Stipends General Motors Training Program Elderhostel Literacy in the Workplace
TOTAL PRIVATE FUNDS
TOTAL RESTRICTED FUND8-CASH BASIS

($84,571.67)
1,812.46 (3,203.34) (26,3n.50)
(112,340.05)
(11,119.12)
(1,870.38) (20,007.94) (32,997.44)

$28,801.46 939,165.04
14,962.50
8,826.17
34,685.53 151,899.65
7,934.89
1,186,275.24
665,545.12 12,411.00
261,526.11 759.35
10.682.31
234,106.99
1,185,030.88

$27,430.00 854,060.23
14,250.00
8,592.24
37,300.36 149,297.38
18,603.64
1,109,533.85
654,426.00 12,411.00
294,066.11 759.35
13,470.58
258,867.08
1,234,000.12

(124.08) (1,650.00)
(220.00)
(1,994.08) (147,331.57)

3,024.08 38,837.29 12.588.00 197,969.67 81,670.00 26,065.48
360,154.52
2,731,460.64

2,900.00 37,187.29 12,368.00 197,969.67 81,670.00 26,065.48
358,160.44
2,701,694.41

$1,371.46 6,115.00 712.50
8,198.96

(5,581.86)
2,046.39 (5,818.17) (23,n5.23) (10,668.75) (43,797.62)

(32,540.00)

(4,658.65)

(44,768.03)

0.00

(81,966.68)

0.00 8,198.96

0.00 (125,764.30)

AMOUNTS EXPENDED BUT NOT REIMBURSED TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$1,812.46

127,810.69 $2,859.271.33

$2,701,694.41

$8,198.96

127,810.69 $2,046.39

848

DALTON COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

REVENUE/ADDITIONS State Appropriations - Lottery Funds Other Income Insurance Recovery Interest Income-NOW Accounts Salvage Sales
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Buildings Vocational-Technical Building
Total Buildings
Improvements Other Than Buildings Tennis Courts Campus Walks & Steps Parking Lots & Street Paving
Total Improvements Other Than BUildings
Expenditures Not To Be Capitalized Satellite Dish Upgrade-Lottery Funds Food Service
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURESIDEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Reserve for Renewals and Replacements
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$4,800.00

927.51 14,261.74
2,074.95

22,064.20

$0.00

Total

RENEWALS AND REPLACEMENTS

$4,800.00

927.51 14,261.74
2,074.95

22,064.20

0.00

1,045.00 1,045.00
927.51 815.69 14,457.00 16,200.20
4,819.00
4,819.00 22,064.20

0.00
0.00 0.00 0.00

1,045.00 0.00
1,045.00
927.51 815.69 14,457.00
16,200.20
4,819.00
0.00 4,819.00
22,064.20

0.00
0.00 2,439.00 2,439.00 2,439.00

0.00
0.00 0.00 $0.00

0.00
0.00 0.00 $0.00

0.00
0.00
0.00 0.00 0.00 0.00
0.00 0.00
$0.00

53,900.04 53,900.04 292,320.02
343,781.06 $343,781.06

849

DALTON COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30,1994

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS GA State Finance & Investment Comm. (GSFIC) - MRRF Expended from Current Funds Resident Instruction Equipment Library Collections Expended from Unexpended Plant Funds Capital Outlay Projects Donations
TOTAL ADDITIONS
DEDUCTIONS Department of Technical & Adult Education (DTAE) Disposal and Trade-ins Adjustments to Accounts Payable - Prior Year
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$294,921.23
27,782.80 704,708.27
97,737.81

$18,137,703.00 0.00
1,125,149.91 17,245.20 14,780.00
21,118.67 102,690.28
20.00

$16,137,703.00
1,157,175.11
123,828.95 17,171,049.16
0.00 $17,171,049.16

850

DALTON COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

L\ND Main Campus

YEAR ACQUIRED

INVESTMENT JULY 1,1993
$72,465.30

TOTAL LAND

72,465.30

BUILDINGS Sequoya Hall Sequoya Hall-Greenhouse Westcott Hall Boyleston Crown Mill Pope Student Center Student Center Addition B. J. Bandy Gymnasium Maintenance Building Memorial Hall Library Vocational Technical Building

1967 1990 1967 1992 1967 1972 1968 1967 1968 1971 1976

2,872,340.17 15,514.89
517,079.57 12,223.24
382,084.83 1,071,002.58
691,582.13 463,312.77 665,417.41 713,953.39 2,364,471.85

TOTAL BUILDINGS

9,768,982.83

IMPROVEMENTS OTHER THAN BUILDINGS Water System Sanitary Sewer System Electrical Distribution & Campus Light Natural Gas Distribution Campus Walks & Steps Storm Drains, Curbs & Gutters Parking Lots & Street Paving Grading & Filling Landscaping Athletic Field Development Resurfacing Tennis Courts Chilled Water Loop System Campus Telephone Cable Fitness Trail

35,006.61 28,510.99 552,749.91 13,350.00 89,419.52 171,831.09 271,263.53 161,450.76 76,346.89 13,106.77 26,362.16
1,623.00 7,886.53 15,700.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

1,464,607.76

LIBRARY COLLECTIONS General Acquisitions Donations

2,327,366.94 64,321.17

TOTAL LIBRARY COLLECTIONS

2,391,688.11

EQUIPMENT Sequoya Hall Westcott Hall Pope Student Center B. J. Bandy Gymnasium Maintenance Memorial Hall Library Vo-Tech Building

432,931.93 563,956.89 192,509.14
36,455.89 263,097.73
73,411.41 272,988.78 604,607.23

TOTAL EQUIPMENT

2,439,959.00

TOTAL INVESTMENT IN PLANT

$16,137,703.00

ADDITIONS $0.00 0.00

DEDUCTIONS

ADJUSTMENTS! TRANSFERS

$0.00 0.00

$0.00 0.00

INVESTMENT JUNE 30,1994
$72,465.30
72,465.30

294,521.23
400.00 2,389.31 297,310.54

0.00

0.00

3,166,861.40 15,514.89
517,079.57 12,223.24
382,084.83 1,071,002.58
691,982.13 463,312.77 665,417.41 713,953.39 2,366,861.16
10,066,293.37

815.69 40,895.49
927.51
42,638.69

0.00

35,006.61 28,510.99 552,749.91 13,350.00 90,235.21 171,831.09 312,159.02 161,450.76 76,346.89 13,106.77 27,289.67
1,623.00 7,886.53 15,700.00

0.00

1,507,246.45

97,737.61 1,780.00
99,517.61

20.00 20.00

0.00

2,425,084.55 66,101.17
2,491,185.72

93,977.98 15,812.04 46,790.28
4,605.00 7,843.42 12,848.94 104,040.51 431,790.10
717,708.27
$1,157,175.11

8,860.08 1,886.00 13,127.38 1,980.00 21,131.00 1,490.00 15,912.11 59,422.38
123,808.95
$123,828.95

(29,906.30) (46,084.20)
(9,547.47) 6,803.52 54,972.55 44,412.37 (3,644.36) (17,006.11)
0.00
$0.00

488,143.53 531,798.73 216,624.57
45,884.41 304,782.70 129,182.72 357,472.82 959,968.84
3,033,858.32
$17,171,049.16

851

DALTON COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS HELD ON DEPOSIT Continuing Education Activity Fees College Testing Program Alumni Association College Bowl Nursing Insurance Volunteer Tutor - Literacy Russell A. Browne Memorial Vocational Technical Insurance Baptist Student Union Georgia Adult Education Assoc. W. R. Brown - GAEA Regent's Global Center-Studies Abroad Phi Theta Kappa Circle K International White Water Tickets Six Flags Over Georgia Tickets American Management Society D C Foundation/Roadrunner Tip Off Club American Red Cross - CPR Faculty-Staff Christmas Party Univ. System of Georgia Payroll Group
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS White-Albertson-White Scholarship Catoosa County Children's Fund Regents Scholarship Lane Funeral Home Scholarship-Gibson R.B. Pamplin Mt. Vernon Mills Scholarship Dalton Rotary Scholarship Rollins Scholarship Edward Giles Foundation Scholarship Southeast High Scholarship R. E. Chambers Scholarship Ringgold High School Scholarship Georgia Federal Credit Union Scholarship Chic-FiI-A Scholarship Burl Scoggins Scholarship Parents W/O Partners Scholarship American Legion-Summerville Scholarship Trion First Baptist Church Scholarship Rossville High School Community Pride Scholarship Valley Point Alumni Association Scholarship Jewell Foundation Scholarship Alfred Jones Memorial Scholarship Murray County Cattlemen Association Sch. WEA-eS Memorial-Witherow Scholarship Whitfield County Assn. of Ed. Personnel Ringgold Kiwanis Club Scholarship Cherokee Capital Fair Scholarship Kenneth Finkel Memorial Scholarship D. & W. Carpet Scholarship Gordon Central High School Scholarship Rotary Club of Gilmer County Scholarship Calhoun Bus & Prof Women's Scholarship Lesche Women's Club Scholarship Dalton High School Scholarship Pilot Club of Dalton Scholarship Amanda Worley Scholarship The New York Community Trust

FUND BALANCE JULY 1,1993 $1,680.71 7.38 5,157.05 2,961.41 925.27 185.08 410.00 423.50 30.30
2,179.85 27.50 135.45
1,945.15 160.00
1,583.13 218.60
18,010.14
8,725.28
264.27
334.00
1,851.05 425.00
188.00 212.98
2,000.00
300.00 1,000.00
334.00
100.00 5,000.00
852

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1994

$18,795.88 8,855.00 970.00 1,435.00 2,4n.00 465.00
1,378.50 318.71 288.95 500.00
1,240.85 3,352.50
919.80 2,835.50
139.00 944.00
38.54 90.00
40,842.03

$16,598.05 8,882.38 500.00 1,434.21 2,745.00 263.01
1,125.00 349.01 288.95 288.95
3,382.80
370.65 2,178.10
160.00
944.00
37,290.09

$1,878.54
5,627.05 2,962.20
657.27 387.05 410.00 875.00
211.05 1,240.85 2,149.35
27.50 684.60 2,602.55
1,722.13
257.14 90.00
21,562.08

195.52 1,000.00 3,200.00
500.00 1,600.00
150.00 2,500.00 8,000.00 3,200.00
500.00 600.00 500.00 3,000.00 1,000.00
500.00 500.00
500.00 3,000.00
500.00 500.00 300.00
500.00 500.00 2,000.00 700.00 1,000.00 500.00 700.00 2,150.00
1,000.00

1,000.00 3,200.00
500.00 1,600.00
150.00 2,654.27 2,002.56 2,200.00
834.00 600.00 500.00 4,502.05 1,000.00
500.00 500.00
500.00 2,100.00
500.00 500.00 300.00
500.00 500.00 1,411.39 700.00 1,000.00 500.00 700.00 1,484.00
1,000.00 5,000.00

8,920.80
110.00 3,997.44 1,000.00
349.00 425.00
188.00 212.98 900.00 2,000.00
300.00 1,000.00
922.81
888.00 100.00

DALTON COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) Murray Co. High School Scholarship Delta Kappa Gamma Omega Scholarship C'llhoun Rotary Club Scholarship NW GA Soc. Mgt-Human Resources Modern Woodmen of America Scholarship Murray Co. Chapter Page Scholarship Northwest High School Scholarship Calhoun Woman's Club Scholarship Jennifer Patterson Scholarship Jeff Dillon Scholarship Jim Tanner Scholarship Amer. Assoc. State Trooper's Scholarship American Business Womens Assoc. Lakeview-Ft Oglethorpe High Scholarship Gordon Co. - Calhoun GAE Cohutta Banking Company LaFayette High School-Pepsi Scholarship Georgia Alpha Upsilon Scholarship Crown Crafts Inc. Scholarship Glassco Charitable Trust Fund Scholarship Lake Winnepesaukah Scholarship G I Maddox Scholarship Student Board-Directors Standard Adhesive & Chemical Pilot Club of Calhoun Ringgold Band Booster's Scholarship Brainerd Optimist Club Scholarship Salem Carpet Scholarship Cooperative Education Fund Roadway Package System, Inc. Scholarship Dalton Education Found. Attendance Sch. Former Agents FBI Foundation Junior Achievement-Dalton Scottish-Rite Foundation Northwest GA Transportation Data Processing Mgt. Assn. Scholarship Summerville-Trion Trust-Bell Scholarship Janice Griffin Moore Mem. Scholarship Whitfield Education Foundation Scholarship Carpet City Kiwanis Club Calhoun High School Scholarship Georgia Nursing Home Assn. Scholarship Big BrotherslBig Sisters Johnston Coca-Cola Scholarship Northeast GA Traffic Club Gordon Cty. Chamber of Commerce Scholarship Clairview Cable-Summerville Scholarship Elk's National Foundation Scholarship Anon Scholarship-L. Gavelic Ringgold Rotary Club Scholarshp Automotive Technology Scholarship Lion's Club Auxiliary Scholarship Dixie Yarns Foundation Scholarship Wal-Mart Foundation Scholarship Ridgeland High School Scholarship Northwest GA Personnel Assn. Scholarship Whitfield County Farm Bureau Scholarship Ringgold Telephone Scholarshp Lake Chickamauga-ABWA
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

FUND BALANCE JULY1,1993
2,000.00 300.00 50.00 100.00
350.00
150.00 386.00
84.00
121.00
119.72 334.00 6,720.91 333.00 318.00 333.00 350.00 30,762.21
853

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

500.00 500.00 1,500.00
250.00 100.00 375.00
500.00 178.00 500.00 1,000.00 500.00 500.00 300.00 500.00 100.00 1,000.00 1,500.00 1,000.00 500.00 1,000.00
125.00 1,000.00
392.00
200.00 3,318.40 1,945.00 2,500.00
100.00 500.00 500.00
1,000.00 500.00
4,000.00 500.00 700.00
1,033.00 800.00 334.00
500.00 500.00
360.00 500.00
600.00 1,000.00 1,000.00 2,500.00
300.00 1,000.00
78,805.92

500.00 500.00 1,500.00 1,500.00
250.00 100.00
100.00 500.00 178.00 500.00 500.00 850.00 500.00 300.00 333.00 100.00 1,000.00 1,000.00 1,000.00 500.00
1,000.00 392.00
2,739.37 1,945.00
100.00 500.00 500.00
1,000.00
3,667.00
566.00 1,033.00
450.00 334.00 119.72
500.00
360.00 500.00 6,720.91 450.00 1,167.00 1,318.00 2,350.00
300.00 1,000.00
350.00
79,511.27

500.00 300.00
50.00 375.00
500.00
167.00
500.00
1,000.00 150.00 125.00
386.00 200.00 579.03
84.00 2,500.00
121.00 500.00 333.00 500.00 134.00 350.00
500.00 334.00
150.00 166.00 150.00 333.00
30,056.86

DALTON COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

PAYROLL OPERATIONS Payroll Deductions Federal Income Tax Withholdings State Income Tax With holdings F I C A-Employee F I C AlMedicare-Employee Group Health Insurance-Employee Group Insurance-Dental-Employee Group Life Insurance-Employee Group Life Insurance-Supp.- Employee Group Life lnsurance-Dep. Life (94) Group Life Insurance-Dep.Life (185) Group Life lnsurance-Dep. Life (470) Long Term Disability Insurance-Employee Georgia Defined Contribution Plan Teacher Retirement-Employee Optional Retirement Plan l/TIAA-Employee Optional Retirement Plan 2NALlC-Employee Credit Union United Way United States Savings Bonds Miscellaneous Tax Sheltered Annuities Employer Liability F I C A-Employer Group Health Insurance-Employer Group Life Insurance-Employer Teacher Retirement-Employer F I C A-Medicare-Employer Optional Retirement Plan 1/TIAA-Employer Optional Retirement Plan 2NALlC-Employer
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1,1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1994

6,784.40 1,795.92
197.40 594.88
155.42 8,020.28 26,281.72 1,433.50
43,223.48 $91,995.83

843,389.98 237,189.21 341,604.36
85,328.12 147,358.04
15,281.00
41,050.01 33.84 59.40
4,861.22 10,433.12 11,691.20 279,888.03 38,593.84 18,842.58 122,812.04 4,786.00 4,900.00
1,576.81 136,455.05
341,602.06 609,890.82
30,210.50 802,578.01
87,360.15 25,729.40 11,228.21
3,852,072.78
$3,971,720.73

643,389.98 237,189.21 341,604.36
85,328.12 146,838.76
13,978.84
41,402.75 33.84 59.40
4,856.27 10,569.88 11,891.20 279,868.03 38,593.84 18,842.56 122,812.04
4,786.00 4,900.00 1,732.23 138,322.15
341,802.08 804,737.46
30,089.50 602,578.01
87,360.15 25,729.40 11,228.21
3,845,884.05
$3,962,885.41

7,283.88 1,282.18 1,443.18
2.35 458.30
8,153.18 31,214.88
1,574.50
49,412.21 $101,031.15

854

Darton College
FINANCIAL REPORT
For the Year Ended June 30, 1994

Peter J. Sirena
President

DARTON COLLEGE Albany, Georgia
Ronnie A. Henry
Vice President for Business and Financial Services
855

DARTON BALANCE Year Ended

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land BUildings Improvements Other Than Buildings Library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted, allocated
Reserves For Inventory For Renewals and Replacements For Subsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted, unallocated (Surplus) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$1,087,449.59 158,408.78 42,904.88

$72,483.45 84,518.30 91,580.20

($160,782.57) 272,710.58

$1,288,781.03 $757,407.22 485,800.50 1,223,207.72

$248,5711.95 $8,043.39 15,715.22 21,758.81

$111,948.01 $0.00
0.00

48,000.00
12,829.50 84.00
4,839.81

91,580.20
134,847.13 594.01

111,948.01

83,553.31 $1,288,781.03

228,821.34 $248,579.95

111,948.01 $111,948.01

TOTAL
$999,170.47 0.00
513,833.88 0.00
134,484.88 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$1,847,288.99
$783,450.81 0.00 0.00 0.00
481,515.72 0.00
1,244,988.33
0.00 137,580.20
0.00 147,478.83
878.01 0.00
4,839.81 0.00
111,948.01 0.00 0.00 0.00
402,322.88
$1,847,288.99

856

COLLEGE SHEET June 30.1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

AGENCY FUNDS

$1.966.40

$431.332.38

$0.00

$142,632.68

$0.00 $0.00
0.00

$0.00 $0.00
0.00

$1.966.40 $1.966.40
1.966.40

989,112.73 8,559,053.65
263.679.78 2,025,763.56 3.382,670.70

$431.332.38 $2.960.67

$15,220,280.42 $0.00
207,442.96

2.960.67

207,442.96

$142.632.68 $0.00
142.632.68 142.632.68

425.949.71

2,422.00

15,012,837.46

0.00 $0.00

0.00 $0.00

0.00 $1.966.40

428,371.71 $431.332.38

15.012,837.46 $15,220,280.42

0.00 $142,632.68

857

DARTON
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUN D S RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures AUXiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Loan Cancellations and Write-Offs Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities Capitalized Expenditures Non-eapitalized Expenditures Deductions to Plant Properties Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
NET INCREASE IN FUND BALANCES BEFORE TRANSFER
TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJUSTMENTs/RECLASSIFICATIONS
BEGINNING FUND BALANCE
FUND BALANCES, JUNE 30, 1994

$9,853,244.31
1,996.16 9,855,240.47 9,861,434.64
9,107.28
9,870,541.92 (15,301.45)
0.00 (15,301.45)
6,006.00 72,848.76 $63,553.31

$0.00 1,042,394.55
1,042,394.55 983,528.41
878.13
984,406.54 57,988.01 (54,155.03) (54,155.03) 3,832.98 (1,345.78)
224,334.14 $226,821.34

$0.00 1,315,211.37
169,853.61 295,901.90
272,710.58 2,053,6n.46 1,739,461.58
18,006.55
1,757,468.13 296,209.33
0.00 296,209.33 (271 ,956.29)
87,694.97 $111,948.01

TOTAL CURRENT
FUNDS
$9,853,244.31 1,042,394.55 0.00 1,315,211.37 169,853.61 0.00 295,901.90 0.00 0.00 0.00 0.00 1,996.16 0.00 272,710.58
12,951,312.48
11,600,896.22 983,528.41 0.00 0.00 9.107.28 0.00 18,006.55 878.13 0.00 0.00 0.00 0.00 0.00
12,612,416.59
338,895.89
0.00 (54,155.03)
(54,155.03)
284,740.86
(267,296.07)
384,8n.87
$402,322.66

858

COLLEGE
IN FUND BALANCES June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

$0.00 4,800.00

$0.00

InveBlment In Plant
$0.00

0.00

21,426.80

0.00

26,226.80

5,510.67 2,422.00 7,932.67

1,865,172.36 1.865,172.36

0.00 0.00
0.00 0.00
$0.00

0.00 0.00
0.00 0.00
$0.00

983.03

24.106.80 2,120.00
27,209.83 (983.03)
0.00 (983.03)
983.03 $0.00

17,374.31 11.320.66

28.694.97 . (20.762.30)

0.00 1.865.172.36

54,155.03 54.155.03 33,392.73
394,978.98 $428,371.71

0.00 1.865,172.36
261.863.16 13.093,244.90 $15.220,280.42

859

DARTON COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30,1994

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Endowment Other Sales and Services of Educational Departments Other Sources Total Educational and General Revenues
Sales and Services of Hospital
Sales and Services of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures Instruction Research Public Service Academic Support Student Services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures
Hospital Expenditures
Auxiliary Enterprises Expenditures
Mandatory Transfers
TOTAL EXPENDITURES AND MANDATORY TRANSFERS
OTHER TRANSFERS AND ADDITIONs/DEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
TOTAL OTHER TRANSFERS & ADDITIONSIDEDUCTIONS
NET INCREASE (DECREASE) IN FUND BALANCES

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

TOTAL CURRENT
FUNDS

$2,761,832.07 6,840,852.00
149,446.62 101,113.62 9,853,244.31
9,853,244.31

$84,717.70
84,717.70 977,676.85 1,042,394.55

$0.00 1,302,865.73
183,084.58 253,511.29
1,739,461.58
1,739,461.58

$2,826,549.77 0.00
6,840,852.00 0.00
1,302,885.73 183,084.58 0.00 253,511.29
0.00 0.00 149,446.62 101,113.62 11,657,423.59
0.00
977,676.85
12,635,100.44

5,392,299.37 38,982.04
886,745.40 800,817.30 1,458,828.79 1,180,393.24 105,388.50 9,861,434.84
9,861,434.84
1,998.16 (9,107.28) (7,111.12)
($15,30 1.45)

0.00 983,528.41 983,528.41 (54,155.03)
(878.13)
(55,033.16) $3,832.98

135,023.19 1,355.05
81,847.34 1,521,438.00 1,739,461.58
1,739,461.58 298,209.33
298,209.33 $298,209.33

5,527,322.58 0.00
38,982.04 888,100.45 800,817.30 1,540,476.13 1,180,393.24 1,626,824.50 11,600,898.22
0.00
983,528.41
0.00
12,584,424.63
298,209.33 (54,155.03)
1,118.03
(9,107.28)
234,065.05
$284,740.86

860

COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30,1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Prior Year Adjustments Other Additions

$9,762,597.64

$90,646.67

1,996.16

TOTAL REVENUES AND OTHER ADDITIONS

9,764,593.80

90,646.67

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS

9,759,953.99 9,107.28
9,769,061.27

101,480.65 101,480.65

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers

TOTAL TRANSFERS AMONG FUNDS NET INCREASE (DECREASE) IN FUND BALANCES ADJUSTMENTs/RECLASSIFICATIONS BEGINNING FUND BALANCE

0.00 (4,467.47) 6,006.00 49,185.28

0.00 (10,833.98)
23,663.48

AUXILIARY ENTERPRISES
$0.00 1,042,394.55
1,042,394.55
983,528.41
878.13 984,406.54
(54,155.03) (54,155.03)
3,832.98 (1,345.78) 224,334.14

FUND BALANCE, JUNE 30,1994

$50,723.81

$12,829.50

$226,821.34

TOTAL
$9,853,244.31 1,042,394.55 0.00 0.00 0.00 0.00 0.00 1,996.16 0.00
10,897,635.02
9,861,434.64 983,528.41 0.00 0.00 9,107.28 878.13 0.00
10,854,948.46
0.00 (54,155.03)
(54,155.03)
(11,468.47)
4,660.22
297,182.90
$290,374.65

861

DARTON COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1994

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation
Non-Resident Tuition Late Registration Fees Student Activity Fees Fee Waivers Other Student Fees State Appropriations State of Georgia - General State of Georgia - Special Initiative Federal Grants and Contracts State Grants and Contracts Private Gifts, Grants and Contracts Sales and Services of Educational Departments Library Copy Machine Fees Check Service Charges Other Charges Revenues for Program Support Continuing Education Fees Quasi-Revenue from Distribution of Costs Cost Transfers - Copy & Media Centers Eliminate Quasi-Revenue Other Sources Administrative Cost Allowance College Work-Study Program Archbold Memorial Hospital Program Pell Grants Program Supplemental Educ Opportunity Grants Program Delco-Remy Program Student Literacy Program Student Activities - Other Other Revenue
Total Educational and General
Auxiliary Enterprises Food Services Sales - Cafeteria Stores and Shops Sales - Bookstore Intercollegiate Athletics Athletics - Fees Transportation Bus and Van Rents Vending Operations Vending Sales - Operated by Institution Vending Commissions - Contracted
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

$2,384,929.59 136,823.48 8,290.00 90,249.80 105,388.50 36,150.90
6,797,889.00 43,163.00
18,275.49 1,509.50 7,636.34
122,025.29
44,956.28 (44,956.28)
5,419.11 9,540.00 8,040.00 4,307.78 1,880.09
239.66 397.07 71,489.91
9,853,244.31

$0.00 1,302,865.73
183,084.56 253,511.29
1,739,461.58

$2,384,929.59 136,823.48 8,290.00 90,249.80 105,388.50 36,150.90
6,797,889.00 43,163.00
1,302,865.73 183,084.56 253,511.29
18,275.49 1,509.50 7,636.34
122,025.29
44,956.28 (44,956.28)
5,419.11 9,540.00 8,040.00 4,307.78 1,880.09
239.66 397.07 71,489.91
11,592,705.89

167,751.69 778,240.17
64,717.70 7,383.70 134.90
24,166.39 1,042,394.55
$10,895,638.86

0.00 $1,739,461.58

167,751.69 778,240.17
64,717.70 7,383.70 134.90
24,166.39 1,042,394.55
$12,635,100.44

862

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

Division of Humanities

Division Office - Humanities

Dept of Art

Dept of English

Dept of Foreign Language

Dept of Music

Dept of Philosophy

Dept of SpeechlDrama

Dept of Journalism

Honors Program

Division Office - Honors Program

Division of Business

Division Office - Business

(Xl

Dept of Accounting

wOl

Dept of Computer Programs

Dept of Management

Dept of Office Programs

Dept of Business Administration

Dept of Economics

Division of SciencelMathematics

Division Office - SciencelMathematics

Dept of Biology

Dept of Chemistry

Dept of Computer Science

Dept of Math

Dept of Physics

Dept of Engineering

Dept of Physical Science

Division of Social Science

Division Office - Social Science

Dept of Criminal Justice

Dept of History

Dept of Political Science

Dept of Psychology

Dept of Sociology

DARTON COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30. 1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

Equipment

$86.8n.36 57,532.64
324,433.37 66,922.40 67,831.87 3,821.06 83,982.00 2,008.71
23,829.51
97,026.29 46.334.28 112,110.26 43,081.88 59,046.88
9,833.21 50,001.28
117,754.81 196,189.60 150,541.55
40,659.35 242,224.45
60.070.25 321.73
10,266.72
106,084.24 3,663.79
159,562.37 107,755.80
98,241.68 56,638.25

8,440.88

$86.8n.36 57,532.64
324.433.37 66,922.40 67,831.87 3,821.06 83,982.00 2.008.71 0.00 23,829.51 0.00 97,026.29 46.334.28
112,110.26 43,081.88 59,046.88 9,833.21 50,001.28
126,195.69 196.189.60 150,541.55
40,659.35 242,224.45
60,070.25 321.73
10,266.72
106,084.24 3,663.79
159,562.37 107,755.80
98,241.68 56,638.25

$72,469.29 55,188.93
315,792.09 56,484.07 63,189.72 3,821.06 82,708.71 2,008.71
22,998.60
81.083.92 45,487.72 103,464.26 42,716.19 57,375.73
8.785.00 49,902.58
98,407.13 176,184.21 128,266.62
37,921.13 238,134.98
55,559.99 321.73
10,266.72
98,289.26 3,413.79
157,588.52 106.123.80
94,055.03 55,538.93

$397.83 121.04 817.08 176.59
n9.23
387.51
1,031.68 206.53
1,102.10 93.n
144.88 98.70
1,339.26 132.31 320.59
100.00 218.78

$14,010.24 2,209.40 7,824.20 9,265.61 4,642.15
285.21
443.40
14,910.69 640.03
7,543.90 271.92
1,671.15 903.33
25,161.30 7,409.88 5,955.43 2,738.22 3.989.47 4,291.48

339.76
509.90 637.00 498.47 521.32

7,455.22 250.00
1,409.00 995.00
3,688.18 578.00

13.27 996.13 208.85
1.288.00 12,463.20 15,998.91
54.95

DARTON COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INS T R U C T ION (Continued)

General Academic Instruction (Continued)

Allied Health Sciences

Division Office - Allied Health

103,821.06

Dept of Dental Hygiene

167,054.20

Dept of Medical Laboratory Technology

103,144.15

Dept of Emergency Medical Services

75,786.21

Dept of Respiratory Therapy

56,369.29

Dept of Physical Therapy

15,273.41

Department of Nursing

Division Office - Nursing

107,446.64

Department of Nursing

505,482.41

Division Office - Spec Nursing

43,163.00

Department of Physical Education

Division Office - Physical Education

102,548.02

CD

Department of Fitness Science

0>
~

Department of Physical Education Programs

Administration - Evening Program

83,004.98 131,985.58
3,714.91

Department of Cooperative Education

21,708.40

Instructional Equipment

355,171.67

Community Education - Inter-eampus Unit

Administration

116,141.96

Instruction

122,025.29

Preparatory & Remedial Instruction

Division Office - Developmental Studies

47,121.64

Department of English

166,759.09

Department of Math

276,275.36

Department of Reading

261,905.52

Special Programs

Division Office - Special Programs

41,748.99

Department of Student Literacy Program

Department of Delco Remy Program

Restricted
55,742.77 37,310.03
1,091.45
2,996.07 29,441.99

Total
103,821.06 167,054.20 103,144.15
75,786.21 112.112.06
15,273.41
144,756.67 505,482.41
43,163.00
102,548.02 83,004.98
131,985.58 3,714.91
22,799.85 355,171.67
116,141.96 122,025.29
47,121.64 166,759.09 276,275.36 261,905.52
41,748.99 2,996.07
29,441.99

TOTAL INSTRUCTION

5,392,299.37

135,023.19

5,527,322.56

PUBLIC SERVICE Community Services
Inter-eampus Unit Conferences & Workshops

36,962.04

36,962.04

TOTAL PUBLIC SERVICE

36,962.04

0.00

36,962.04

Personal Services
94,150.15 130,220.90
67,426.75 72,362.62 61,576.71
132,122.82 480,020.64
43,163.00
96,944.26 75,497.16 114,519.33
3,473.53 20,538.65
85,734.90 64,880.95
36,678.17 164,465.83 272,408.64 259,394.95
36,875.35 2,759.52
29,437.57
4,668,200.82
36,962.04
36,962.04

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

755.01 581.07 1,267.02 481.87 638.13 186.82 3,250.82 509.88
458.28 281.82 360.92
6,510.25 250.60 675.99 607.45
1,360.95 292.54
28,443.75

8,915.90 16,130.40 10,508.34
2,863.79 14,285.73 10,846.69
8,257.82 12,256.79
5,145.48 7,162.50 6,824.04
241.38 2,261.20 64,760.48
30,407.06 50,634.09
10,192.87 1,177.27 3,259.27 1,149.62
4,581.10 236.55 4.42
400,645.20

0.00

0.00

Equipment
20,121.83 23,942.04
n.93 35,611.49
4,239.90 1,125.21 12,695.10
63.50 10,281.29 290,411.19
440.00
430,032.79
0.00

DARTON COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INSTITUTIONAL SUPPORT

Executive Management

Office of the President

1n,247.76

Fiscal Operations

V P For Business & Financial Services

102,855.44

Office of Business Services

197,800.27

General Admin & Logistical Services

Office of Personnel Services

93,300.93

Office of Institutional Research

1,883.12

ReceptionisUMail

63,643.08

Campus Security

53,471.67

Central Duplicating Services

4,347.76

Central Duplicating - Quasi Rev

44,956.28

Less Charges To User Department

(44,956.28)

Office Of Procurement

119,961.02

CD Administrative Computing Support

0) 0)

Computer Services - Administration

Public Relations and Development

172,996.36

Office of College Relations

169,034.37

General Institution

Faculty & Staff Benefits-Non Pa

158,086.69

General Institutional Expenses

44,089.04

Office of College Development

73,026.66

CWSP - On Campus

27,084.62

Restricted
399.92 81,247.42

Total
1n,247.76
102,855.44 197,800.27
93,300.93 1,883.12
63,643.08 53,471.67
4,347.76 44,956.28 (44,956.28) 119,961.02
172,996.36
169,034.37
158,086.69 44,488.96 73,026.66
108,332.04

Personal Services
143,606.17 98,606.n 181,082.56 82,664.30
93,965.31 74,834.56 59,098.56 158,086.69
6,525.40 68,992.15

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

6,599.24 1,001.04
264.82 1,384.94
1,081.56 305.47 858.31

9,478.61
3,247.63 10,905.71
7,446.91 1,883.12 55,556.08 53,471.67 4,347.76 24,640.52 (24,640.52) 8,644.93
32,819.78
100,032.90
37,963.56 3,176.20
108,332.04

Equipment
17,563.74
5,547.18 1,804.78 8,087.00
20,315.76 (20,315.76) 17,350.78 64,260.46
9,597.44

TOTAL INSTITUTIONAL SUPPORT

1,458,828.79

OPERATION & MAINTENANCE OF PLANT Physical Plant Administration
Director of Plant Operations Building Maintenance
Department of Building Maintenance Custodial Services
Department of Cleaning Services/Bldgs Utilities
Utilities/Heat, Light and Power Landscape and Grounds Maintenance
Department Of Groundskeeping

98,301.38 272,633.68 312,664.08 327,115.79 169,678.31

TOTAL OPERATION & MAINTENANCE OF PLANT

1,180,393.24

81,647.34

1,540,476.13
0.00 98,301.38 272,633.68 312,664.08 327,115.79 169,678.31 1,180,393.24

967,462.47
80,769.27 147,294.88 275,168.11
89,471.51 592,703.n

11,495.38

437,306.90

1,066.70 403.86
16.87 1,487.43

9,091.23 112,712.26 34,586.97 327,115.79 48,498.18 532,004.43

124,211.38
7,374.18 12,222.68 2,909.00
31,691.75 54,197.61

DARTON COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) SCHOLARSHIPS AND FELLOWSHIPS SCholarships

State - Fee Waivers Federal S EO G - Initial Federal Pell Grants Foundation SCholarships Dollars For SCholars Student Incentive Grants Hope Grant

105,388.50

Restricted
86,155.49 1,131,375.30
121,993.70 182.00
43,986.90 137,742.61

Total
105,388.50 86,155.49
1,131,375.30 121,993.70 182.00 43,986.90 137,742.61

TOTAL SCHOLARSHIPS AND FELLOWSHIP

105,388.50

1,521,436.00

1,626,824.50

TOTAL EDUCATIONAL & GENERAL EXPENDITURES

9,861,434.64

1,739.461.58

11,600,896.22

AUXILIARY ENTERPRISES EXPENDITURES
co FOOD SERVICES en Cafeteria - Operated by Institution
~
TOTAL FOOD SERVICES

219,989.26 219,989.26

219,989.26 219,989.26

STORES AND SHO PS Bookstore

710,596.36

710.596.36

TOTAL STORES AND SHOPS

710.596.36

710,596.36

ATHLETICS intercollegiate Athletics

48,474.60

48,474.60

TOTAL ATHLETICS

48,474.60

48,474.60

OTHER SERVICE UN I TS Vending Operations - Operated by Inst. Vending Operations - Contracted Transportation

325.79 2,525.34 1.617.06

325.79 2,525.34 1,617.06

TOTAL OTHER SERVICE UNITS

4,468.19

4,468.19

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

983,528.41

983.528.41

Personal services
7.503,295.73 94.879.16 94,879.16 82.004.62 82,004.62 16,232.00 16.232.00 130.03 2.370.27 2,500.30
195,616.08

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

0.00 58.564.38

105,388.50 86,155.49 1,131,375.30 121,993.70
182.00 43,986.90 137,742.61
1.626,824.50
3.247,224.01

196.59 196.59
22.78 22.78
8,501.93 8,501.93
0.30 0.46
0.76 8,722.06

124,913.51 124.913.51
628,568.96 628.568.96
23,740.67 23,740.67
195.46 154.61 1,617.06 1,957.13 nS,1SO.27

TOTAL CURRENT FUND EXPENDITURES

$10,844,003.05

$1.739,461.58

$12,584,424.63

$7.698,911.81

$87.286.44

$4,026,414.28

Equipment
0.00 791,812.10
0.00 0.00 0.00
0.00 $791,812.10

REVENUE Student Fees
Fees-Student Activities Other Sources
Fees - Returned Checks Interest Income
TOTAL REVENUE
EXPENDITURES Athletic Activities Intramurals Administration Social and Entertainment Activities Social Opportunities Program Educational/Cultural Program Student Government Student Government Association Organizational Allocations Student Publications Student Handbook Fairly Graphic Other Student Activities Administration Other Groups and Organizations
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance. Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

DARTON COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES YEAR ENDED JUNE 30,1994

$43.10 353.97
17,384.94 38,900.52
3,863.80 4,877.89 28.783.62
121.58

$90.249.60 397.07
8,601.07 62,886.53
947.23 8,741.69 28,905.20

$90,646.67
110,081.72 (19,435.05) 23,663.48 $4,228.43

868

REVENUES Student Fees
Fees - Athletics
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Men's Tennis Men's Golf Men's Swimming Women's Tennis Women's Swimming Women's Softball Other Expenses
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted
ENDING FUND BALANCE

DARTON COLLEGE SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS
Year Ended June 30, 1994
$64,717.70
6,619.46 6,982.94 7,670.77 4,397.95 5,806.53 4,131.89 12,865.06

$S4,7f7'.?(i
48,474.60 16,243.10 25,502.55 $41,745.65

869

DARTON COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

FEDERAL FUNDS College Work Study Program Pell Grant Supplemental Educational Opportunity Grant Job Development Locator Program Pell Grants Program Fiscal Year 1992 Fiscal Year 1993 Fiscal Year 1994 Nursing Scholarship -1992 Nursing Scholarship -1993 Student literacy Grant - 1993
TOTAL FEDERAL FUNDS
STATE FUNDS Darton Global Center Student Incentive Grant Program 1993 Student Incentive Grant Program 1994 HOPE Scholarships HOPE Grants HOPE Certificate Program HOPEGED
TOTAL STATE FUNDS
PRIVATE FUNDS Darton College Foundation Dollars For Scholars Archbold Memorial Hospital Phoebe/HCA-Respiratory Therapy I Phoebe/HCA Respiratory Therapy II Phoebe/HCA-Evening Nursing Program I Phoebe/HCA Evening Nursing Program II Delco Remy Program Adventures In Science Program Science Fair
TOTAL PRIVATE FUNDS
TOTAL RESTRICTED FUNDS-eASH BASIS

$0.00
(155,397.73) (351.00)
(1,820.00) (157,568.73)
68.11
68.11 (94,159.77) 37,439.82
(54.79) (14,236.00)
5,115.99 (5,937.00) 45,071.05
(26,760.70) (184,261.32)

AMOUNTS EXPENDED BUT NOT REIMBURSED TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$87,694.97

RECEIPTS
$86,866.53
90,463.27 1,091.45
(347.48) 161,386.58 970,544.29
351.00 1,820.00 3,235.73
1,315,211.37
6,000.00
45,600.00 72,065.82 11,811.56 22,201.40 12,174.83
169,853.61
137,687.58 1,211.12 2,186.00
14,236.00 56,783.00
5,937.00 41,559.00 18,445.87
5,000.00 12,856.33
295,901.90
1,780,966.88
272,710.58
$2,053,6n.46

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE30,1994

$81,247.42
86,155.49 1,091.45
(347.48) (2,051.15) 1,133,n3.93
2,996.07
1,302,865.73
1,355.05 198.12
43,788.78 79,157.82 16,107.56 26,802.40 15,674.83
183,084.56

$5,419.11 0.00
4,307.78 8,040.00
239.66 18,006.55
0.00

$0.00
(O.OO) 0.00
0.00 (Q.OO) (163,229.64) 0.00 0.00 (O.OO)
(163,229.64)
4,644.95 (130.01) 1,811.22
(7,092.00) (4,296.00) (4,601.O0) (3,500.00)
(13,162.84)

122,393.62 182.00
2,131.21
55,742.n
35,178.82 29,441.99
3,223.25 5,217.63 253,511.29
1,739,461.58
$1,739,461.58

0.00 18,006.55
$18,006.55

(78,865.81) 38,468.94
(O.OO) 0.00 6,156.22 0.00 51,451.23 (10,996.12) 1,n6.75 7,638.70
15,629.91
(160,762.57)
272,710.58
$111,948.01

870

DARTON COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

REVENUE/ADDITIONS State Appropriations - Lottery Funds Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURESIDEDUCTIONS Buildings
Student Center/Restroom Facility Improvement Total Buildings
Equipment Unexpended Plant Fund - Instructional Computers Lottery Funds - Satellite Dish/AV Equipment Auxiliary - Computer Equipment/Cash Registers
Total Equipment
Expenditures Not To Be Capitalized Lottery Funds - Satellite Dish/AV Items Auxiliary - Food Service
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITUREs/DEDUCTIONS
TRANSFERS AMONG FUNDS Provision for Renewals and Replacements
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$4,800.00 21,426.80
26,226.80

$0.00 0.00

Total

RENEWALS AND REPLACEMENTS

$4,800.00 21,426.80
26,226.80

$0.00 5,510.67
5,510.67

0.00 21,426.80
2,680.00 24,106.80
2.120.00 2,120.00 26,226.80
0.00 983.03 (983.03)
0.00 0.00 $0.00

0.00
0.00 0.00 0.00
0.00
0.00 0.00 $0.00

0.00 0.00
21,426.80 2,680.00 0.00
24,106.80
2.120.00 0.00
2,120.00
26,226.80
0.00 983.03
0.00 (983.03)
0.00 0.00 $0.00

2,960.67 2,960.67
14,413.64 14,413.64
11.320.66 11,320.66
28,694.97
54,155.03
54,155.03 394.978.98
2,422.00
2,422.00 425.949.71 $428.371 .71

871

DARTON COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30,1994

BEGINNING INVESTMENT IN PLANT Adjustments/Reclassifications
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Expended from Ga. State Financing & Investment Commission Construction Projects and Equipment Purchases Expended from Unexpended Plant Funds Auxiliary Enterprises Renewals and Replacement Reserves Capital Outlay Projects Other
TOTAL ADDITIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$13,093,244.90 261,863.16

$13,355,108.06

$625,265.24 132,447.42

757,712.66
1,065,978.59
17,374.31 24,106.80

1,865,172.36 15,220,280.42
(207,442.96) $15,427,723.38

872

DARTON COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

LAND 100 Acres 84 Acres

YEAR ACQUIRED
1965 1965

INVESTMENT JULY1,1993
$621,972.39 367,140.34

TOTAL LAND

989,112.73

BUILDINGS Administration Building Science Classroom Building Student Services Building Maintenance Building Physical Education Building Fine Arts Classroom Building Learning Resource Center Physical Education Toilet Facilities Warehouse Building Classroom Building Allied Health Building

1968 1968 1968 1968 1966 1970 1971 1974 1974 1978

686,770.86 741,573.88 1,242,595.06
35,000.00 757,569.56 1,132,726.63 1,330,422.90
870.00 147,633.60 1,476,417.14
1,111.04

TOTAL BUILDiNGS

7,552,690.67

IMPROVEMENTS OTHER THAN BUILDINGS Physical Education Drainage Project Tennis/Handball Courts Parking Lots Storm Sewers Energy Conservation Review Front Entrance Signs Softball Field Clearing Land - Reforestation Ada Improvements/Campus Signs/Others Humidity Investigation - B & C Classroom Buildings

27,113.00 63,123.21 37,647.47 28,785.80 11,000.00 22,412.00
6,792.00 6,000.00
292.02

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

203,165.50

LIBRARY COLLECTIONS General Collections

1,893,316.14

TOTAL LIBRARY COLLECTIONS

1,893,316.14

EQUIPMENT Administrative Offices Library Furnishings Instructional Departments Physical Education Student Services Automotive Equipment Physical Plant Warehouse Building Campus Maintenance Equipment

498,349.25 29,404.48
1,410,098.94 96,576.84
131,8n.84 122,599.07
21,909.67 18,026.21 126,117.56

TOTAL EQUIPMENT

2,454,959.86

TOTAL INVESTMENT IN PLANT

$13,093,244.90

ADDITIONS

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

INVESTMENT JUNE 30,1994

0.00 0.00

0.00 0.00

0.00

$621,972.39 367,140.34
989,112.73

2,960.67 113,149.00
892,315.31 1,008,424.98

0.00

(2,062.00) (2,062.00)

686,nO.86 741,573.88 1,243,493.73
35,000.00 870,718.56 1,132,726.63 1,330,422.90
870.00 147,633.60 1,476,417.14 893,426.35
8,559,053.65

34,992.00

23,100.28 2,422.00

60,514.28

0.00

27,113.00 63,123.21 72,639.47 28,785.80 11,000.00 22,412.00
6,792.00 6,000.00 23,392.30 2,422.00
263,679.78

132,447.42 132,447.42

0.00

2,025,763.56 2,025,763.56

103,898.10 23,919.74
434,329.02 9,952.34
43,800.05
47,886.43
663,785.68
$1,865,172.36

0.00 $0.00

261,858.16 2,067.00
263,925.16 $261 ,863.16

864,105.51 53,324.22
1,844,427.96 106,529.18 1n,744.89 122,599.07 21,909.67 18,026.21 174,003.99
3,382,670.70
$15,220,280.42

873

FUNDS HELD ON DEPOSIT ACT Tests Alpha Beta Gamma ASC/AJC Joint Visual Arts Beth Flournoy Funds Business Division Agency Account CDC Activity Fund CLEPTests Continuing Ed Activity Fund Darton Ambassadors Darton Boosters Inc. Darton College Alumni Association Darton Payroll Advices Darton Players Dental Hygiene Activity Fund Dental Hygiene Insurance Discovery Activity Fund DOCO Library Fee EMS ACLS Program EMS Insurance Faculty Affairs Fairly Graphic GA Association of Nursing Students GA Science Teachers Association GED Activity Fund GED Tests Honor Society/Hispanic Study Honors Association Lambda Tau Math Tournament MLT Activity Fund MLT Insurance Mosby Nursing Test National League of Nurses Nursing Activity Fund Nursing Insurance Peoples Law School Phlebotomy Insurance Phonothon Plant Operations Activity PSB-Health Occupations Exam Red Cross CPR Course Respiratory Therapy Insurance Scholastic APT Tests Science Fair Science Math Newsletter Sowega Dental Special Workshops Student Literacy The Informer Wesley Foundation Fund
TOTAL FUNDS HELD ON DEPOSIT

DARTON COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993
$428.50
10.00
17.00 75.00 1,688.25 3,420.51 200.00
213.03
89.03 242.00 445.50 234.00 850.97 431.09 328.82 474.23 100.00 1,598.83
12.72 7,781.43
20.00
(95.13) 478.70
73.50 490.00 4,219.95 345.50 711.88
8.28 3.50 6,373.00 40.85 (149.10) 45.00
5,875.42 5,952.18
800.00 229.14
19.41 90.72
438.24
44,187.31

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

$98.00 4,296.38
300.00
497.00 3,784.00
180.00 1,501,529.51
735.00
150.00 978.00 475.00 805.00 1,217.22 2,470.00 1,110.15 881.07
195.00 5,720.00
818.45 5,780.00
345.00 300.00 5,838.00 1,035.00 465.00 240.00 8,852.00
3,000.00
75.00
1,551,709.78

$137.50 2,029.39
10.00
3,221.88
1,488,511.51
50.00 705.00
353.58 585.89 923.00 520.92
1,021.99 982.50
95.00
987.88 212.30 (95.13) 478.70 210.00
8,919.18 778.83
6,200.00 188.33 300.00
4,936.32
483.27
240.00 8,218.00 5,952.16
155.00 2,759.00
1,538,049.76

$389.00 2,266.99
0.00 300.00
17.00 75.00 2,183.25 3,962.85 200.00 180.00 213.03 13,018.00 89.03 192.00 475.50 234.00 297.39 (4.80) 383.82 428.31 100.00 1,381.84 234.72 12.72 10,138.43 20.00 142.29 868.77
0.00 0.00 58.50 490.00 3,020.77 187.32 271.88 184.95 3.50 7,274.68 40.85 402.83 510.00 0.00 8,309.42 0.00 445.00 470.14 19.41 90.72 75.00 438.24
57,847.33

874

DARTON COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS FOR DESIGNATED SCHOLARSHIPS Albany Housing Authority Scholarship Albany Womens Club Alpha Delta Kappa Amer Business Womens Assn Scholarship American Legion Auxiliary Scholarship Bank of Edison Scholarship Beta Sigma Phi Scholarship Beth Upton Fund Beulah Miss Baptist Scholarship Brian Harrell Fund Brian Marbury Fund Scholarship Brunos Scholarship Burt Development Co scholarship Camilla Lioness Club Scholarship Carol Grawe Fund Chick-FiI-A Scholarship Cooperative Education Fund Scholarship CWA GA State Fund Scholarship Dana Odom Fund Darton Alumni Association Data Processing Management Scholarship Deanna Utz Fund Dental Hygiene Fees Dental Hygiene Study Group Scholarship Derek McMurtry Fund DOCO Medical Auxiliary Scholarship Eastern Star Scholarship Ebony Ladies Club Scholarship Eileen Mann Fund EI Abercrombie Fund Scholarship Former Agents of The FBI Scholarship GA Dental Education Foundation Scholarship GA Women's Federation Club GA Hospital Association Scholarhsip GA Nurses Association GA Society of Periodontists Scholarship GA State YABA Scholarship Golden K Club of Albany Scholarship Harold McNabb Scholarship HCAlPalmyra Medical Center Scholarhsip Heather Parker Fund Scholarship Hinman Dental Scholarhsip Holly Harrell Fund Scholarship Lee Co High School Scholarship Lee County PTSO Scholarship Lee County Women's Club Scholarship Marine Corps Scholarhsip Mattie Wright Scholarship Michael Phillips Scholarhsip Mildred Pelham Grant Misty Wilcox Fund Mitchell-Baker Booster Scholarhsip

FUND BALANCE JULY 1, 1993 151.35 425.17
0.16
315.00 1,238.01
85.00 (115.65) 3,561.29
350.00 1,600.47
1,000.00
288.50 636.00 20,036.11 110.26 1,040.85
4.10
955.00

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1994

1,200.00 400.00
334.00 1,000.00
250.00 500.00
100.00 500.00 398.00 500.00 1,500.00
44.21 1,060.00
198.00 5,000.00
500.00 494.27 250.00
903.00 1,000.00
300.00 200.00 1,137.00 3,000.00 439.28
1,000.00 1,450.00
850.00
970.00 500.00 21,030.99
1,500.00 375.00 300.00 500.00
1,200.00
20.00 350.00 365.00 500.00

901.47 539.91 392.21
551.01 250.00 359.59
29.91 504.52 398.00 500.00 746.00 315.00
44.21 1,015.35
102.40 2,455.58
154.12 494.27 442.23
903.00 2,168.93
280.63
1,137.00 2,080.85
437.81 999.78
1,450.00 383.86 288.50
285.00
35,959.41 433.39
1,579.41 375.00
1,040.85 436.23
1,168.69 200.00 20.00 345.00 364.29
1,258.19

298.53 11.44 32.96
334.00 448.99
0.00 140.41
0.16 70.09 (4.52)
0.00 0.00 754.00 0.00 0.00 1,282.66 85.00 82.35 4,897.60 1,105.71 345.88 0.00 (192.23) 350.00 0.00 431.54 19.37 200.00 0.00 919.15 1.47 0.22 1,000.00 0.00 466.14 0.00 636.00 685.00 500.00 5,107.69 (433.39) 30.85 0.00 300.00 63.77 4.10 31.31 (200.00) 0.00 5.00 0.71 196.81

875

DARTON COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) Pelham Band Boosters Scholarhsip PHEAA Scholarship Philip Morris Scholarship Pilot Club of Camilla Scholarship Polite Bonding PTKAccount Riverview Academy Scholarship Roadway Package System Scholarship Rotary Scholarship Sumter EMC Scholarship Suzanna Ledford Fund Scholarship Tracy Wranesh Fund Scholarhsip Wal-Mart Foundation Scholarship Warren Campbell Fund Scholarship Washington High Alumni Scholarship Westover High School Scholarship Wetherbee Foundation Scholarship Women in Network Scholarship Women of Distinction Scholarship Womens Federation Club Worth County Board of Education Scholarhsip
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS
PAYROLL OPERATIONS Payroll Deductions
DOCO Credit Union Federal Court Order Federal Witholding Taxes FICA - Employee FICAIMedicare - Employee Foundation Endowment Funds
Restricted Scholarships Foundation Scholarhsips GADefComp GA Defined Contribution Plan Group Dental Insurance Group Insurance/Health - Employee Group Insurance/Life - Employee Group Insurance/Life - Family Long Term Disability Insurance Long Term Disability Insurance 2 ORP 1-TIAA ORP2-Valic Owen Murphy Fund Savings Bonds State Withholding Taxes Teachers Retirement - Employee United Way Tax Sheltered Annuities Family Value Fund Fidelity Management Trust Co. IDS/American Express Lincoln National Insurance Scudder Funds Teachers Ins & Annuity Assn Twentieth Century Valle

FUND BALANCE JULY 1,1993
148.00 88.71
1,197.90 500.00 (441.29) 171.30
7.35
2,828.35
200.00 (182.00) 38,195.94

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

100.00 200.00 2,500.00
5.00
2,892.95
248.80 2,275.27
398.00 150.00 1,000.00 189.00 100.00 200.00 5,484.01 800.00 380.00
548.00
89,387.58

100.00
1,995.91 153.00
3,013.40 500.00 190.25
1,599.50
378.88 150.00 314.89
200.00 4,888.87
800.00 299.14
384.00
78,519.24

0.00 200.00 504.09
0.00 88.71 1,On.45
0.00 58.35 234.48 171.30 19.12
0.00 885.31 198.35 100.00
0.00 3,441.49
0.00 80.88 200.00 0.00
27,044.28

8,822.10 743.88 852.09
1,113.38
1,050.01
150.00 210.00
876

210,981.88 7,143.71
557,107.43 311,135.87
82,247.88
3,082.48 2,879.48 4,308.12
100.00 34,903.73 17,812.00 158,010.11 41,510.80
5,379.98 18,871.12
1,142.39 33,983.35 22,702.85
108.00 8,350.00 214,812.03 251,959.32 1,872.04
100.00 1,800.00
720.00 1,500.00 2,800.00 19.885.90 17,700.00 128,882.08

208,484.78 8,848.71
554,192.08 308,8n.19
81,827.88
3,082.48 2,879.48 4,308.12
100.00 34,903.73
2,8n.00 189,708.50
41,515.20 5,300.08
18,523.08 1,189.39
33,983.35 22,702.85
108.00 8,350.00 214,534.19 251,959.32 1,872.04
850.00 1,800.00
720.00 1,500.00 3,350.00 19,585.90 17,800.00 127,805.08

2,518.90 295.00
2,915.37 2,258.48
820.00
0.00 0.00 0.00 0.00 0.00 14,935.00 (4,878.29) 739.08 731.99 1,281.42 (27.00) 0.00 0.00 0.00 0.00 1,327.85 0.00 0.00
(750.00) 0.00 0.00 0.00
(750.00) 300.00
50.00 1,287.00

PAYROLL OPERATIONS (Continued) Employer Liability
FICA - Employer FICAIMedicare - Employer Group Insurance/Health - Employer Group Insurance/Life - Employer ORP 1-TIAA ORP2-Valic Teachers Retirement - Employer
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

DARTON COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1, 1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1994

29,182.31 832.62
40,756.19 $121,139.44

311,135.67 82,247.68
614,565.91 29,926.73 22,642.00 15,135.22
548,784.80
3,784,989.74
$5,406,067.10

308,8n.19 81,627.68
612,541.30 29,938.48 22,642.00 15,135.22
548,784.80
3,768,004.86
$5,384,573.86

2,258.48 620.00
31,206.92 820.87 0.00 0.00 0.00
57,741.07
$142,632.68

877

THIS PAGE LEFT BLANK
878

DeKalb College
FINANCIAL REPORT
For the Year Ended June 30, 1994

Martha T. Nesbitt
Acting President

DeKALB COLLEGE Decatur, Georgia
Robert E. Watts
Vice President for Financial Affairs
879

DEKALB BALANCE Year Ended

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land Buildings Improvements Other Than Buildings Library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted, allocated
Reserves For Inventory For Renewals and Replacements For Subsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted, unallocated (Surplus) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$2,024,246.98
1,858,925.29
94,175.95 29,463.06

($442,280.83)
440,717.35
269,434.10 5,564.27

($12,858.30) 47,820.13

$4,004,811.28 $1,582,792.78
2,306,119.97 3,888,912.75

$273,434.89 $49,703.80 52,4n.99 102,181.79

$34,963.83 $0.00
0.00

72,000.00 10,163.62
33,734.91

269,434.10 (98,181.00)

34,963.83

115,898.53 $4,004,811.28

171,253.10 $273,434.89

34,963.83 $34,963.83

TOTAL
$1,589,109.85 0.00
2,345,462.n 0.00
363,610.05 35,027.33
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$4,313,210.00
$1,632,496.58 0.00 0.00 0.00
2,358 ,597.96 0.00
3,991,094.54
0.00 341,434.10
0.00 (88,017.38)
0.00 0.00 33,734.91 0.00
34,963.83 0.00 0.00 0.00
322,115.46
$4,313,210.00

880

COLLEGE SHEET June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$43,526.01 66,390.64

$50,125.81

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

AGENCY FUNDS

$2,433,489.48 7,901.23

$814,181.99

$0.00

$440,114.46

2,898,633.67 61,152,450.42
3,478,882.47 8,474,975.36 8,709,735.54

$109,916.65 $0.00
0.00

$50,125.81 $0.00

$2,441,390.71 $101,950.60

0.00

101,950.60

$814,181.99 $45,254.50

$84,714,677.46 $0.00
189,831.62

45,254.50

189,831.62

$440,114.46 $0.00
440,114.46 440,114.46

50,701.67
59,214.98 109,916.65 $109,916.65

768,927.49

50,125.81
50,125.81 $50,125.81

2,339,440.11 2,339,440.11 $2,441,390,71

84,524,845.84

768,927.49 $814,181.99

84,524,845.84 $84,714,677.46

0.00 $440,114.46

881

DEKALB
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUN D S RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources

$48,109,013.85 31,382.80

TOTAL REVENUES AND OTHER ADDITIONS

48,140,396.65

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Loan Cancellations and Write-Offs Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities Capitalized Expenditures Non-Capitalized Expenditures Deductions to Plant Properties Other Deductions

48,130,566.11 103,289.05 1,456.45

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

48,235,311.61

NET INCREASE IN FUND BALANCES BEFORE TRANSFER

(94,914.96)

TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers

TOTAL TRANSFERS AMONG FUNDS

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

(94,914.96)

ADJUSTMENTs/RECLASSIFICATIONS

BEGINNING FUND BALANCE

210,813.49

FUND BALANCES, JUNE 30,1994

$115,898.53

$0.00 3,812,778.13
3,812,778.13 3,671,270.80
9,928.71
3,681,199.51 131,578.62 (173,254.30) (173,254.30) (41,675.68) 212,928.78
$171,253.10

$0.00 3,700,738.38
185,462.00 25,700.00
2,699.17
47,820.13 3,962,419.68 3,888,686.87
52,755.21
3,941,442.08 20,977.60
0.00 20,977.60 (23,832.83) 37,819.06 $34,963.83

TOTAL CURRENT
FUNDS
$48,109,013.85 3,812,778.13 0.00 3,700,738.38 185,462.00 0.00 25,700.00 2,699.17 0.00 0.00 0.00 31,382.80 0.00 47,820.13
55,915,594.46
52,019,252.98 3,671,270.80 0.00
103,289.05 0.00
52,755.21 11,385.16
0.00 0.00 0.00 0.00
55,857,953.20
57,641.26
0.00 (173,254.30)
(173,254.30)
(115,613.04)
(23,832.83)
461,561.33
$322,115.46

882

COLLEGE
IN FUND BALANCES June 30, 1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

$0.00 13,000.00

$0.00

Investment In Plant
$0.00

1,319.n 185.00
1,114.18 2,618.95

1,620.00

117,643.49

1,620.00

1,786.00 132,429.49

20,500.52 849.48
21,350.00

4,835,7n.63 4,835,7n.63

4,345.20
10,892.87 15,238.07 (12,619.12)
0.00 (12,619.12) 122,535.n $109,916.65

3,989.85

132,429.49

0.00 1,620.00

136,419.34 (3,989.85)

0.00 1,620.00

0.00 (3,989.85)

48,505.81 $50,125.81

2,343,429.96 $2,339,440.11

106,526.18 20,806.50
127,332.68 (105,982.68)

402,126.19
402,126.19 4,433,651.44

173,254.30 173,254.30
67,271.62

0.00 4,433,651.44

701,655.87 $768,927.49

80,281,026.02 $84,714,6n.46

883

DEKALB COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30,1994

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Endowment Other Sales and Services of Educational Departments Other Sources Total Educational and General Revenues
Sales and Services of Hospital
Sales and Services of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures Instruction Research Public Service Academic Support Student Services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures
Hospital Expenditures
AUXiliary Enterprises Expenditures
Mandatory Transfers
TOTAL EXPENDITURES AND MANDATORY TRANSFERS
OTHER TRANSFERS AND ADDITIONS/DEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS
NET INCREASE (DECREASE) IN FUND BALANCES

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

TOTAL CURRENT
FUNDS

$15,003,934.36 31,701,363.00
1,187,709.57 216,006.92
48,109,013.85
48,109,013.85

$358,076.02
48,088.05 406,164.07 3,406,614.06 3,812,778.13

$0.00
3,652,340.72 205,091.75 29,354.40 1,900.00
3,888,686.87
3,888,686.87

$15,362,010.38 0.00
31,701,363.00 0.00
3,652,340.72 205,091.75 0.00 29,354.40
1,900.00 0.00
1,187,709.57 264,094.97
52,403,864.79
0.00
3,406,614.06
55,810,478.85

24,505,964.34 5,003,886.87 5,057,298.08 7,425,314.41 6,062,989.91 75,112.50
48,130,566.11
48,130,566.11
29,926.35 (103,289.05)
(73,362.70) ($94,914.96)

0.00 3,671,270.80
3,671,270.80 (173,254.30) (9,928.71) (183,183.01) ($41,675.68)

71,105.79
41,081.58 179,541.79 3,596,957.71 3,888,686.87
3,888,686.87

24,577,070.13 0.00 0.00
5,003,886.87 5,098,379.66 7,604,856.20 6,062,989.91 3,672,070.21 52,019,252.98
0.00
3,671,270.80
0.00
55,690,523.78

20,977.60 20,977.60

20,977.60 (173,254.30)
19,997.64
(103,289.05)
(235,568.11)

$20,977.60

($115,613.04)

884

DEKALB COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30,1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions

$46,932,979.50

$1,176,034.35

29,987.99 46,962,967.49 46,927,776.13
103,289.05 1,458.45

1,394.81 1,177,429.16 1,202,789.98

TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS

47,032,521.63 0.00

1,202,789.98 0.00

NET INCREASE (DECREASE) IN FUND BALANCES

(69,554.14)

(25,360.82)

ADJUSTMENTs/RECLASSIFICATIONS

(5,097.80)

5,097.80

BEGINNING FUND BALANCE

180,386.85

30,426.64

AUXILIARY ENTERPRISES
$0.00 3,812,778.13
3,812,778.13 3,671,270.80
9,928.71 3,681,199.51
(173,254.30) (173,254.30)
(41,675.68) 212,928.78

FUND BALANCE, JUNE 30,1994

$105,734.91

$10,163.62

$171,253.10

TOTAL
$48,109,013.85 3,812,778.13 0.00 0.00 0.00 0.00 0.00 31,382.80 0.00
51,953,174.78
48,130,566.11 3,671,270.80 0.00 0.00 103,289.05 11,385.16 0.00
51,916,511.12
0.00 (173,254.30)
(173,254.30)
(136,590.64)
0.00
423,742.27
$287,151.63

885

DEKALB COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30.1994

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Non-Resident Tuition Late Registration Fees Student Activity Fees Fee Waivers Other Student Fees State Appropriations State of Georgia - General State of Georgia - Special Initiative State of Georgia - Lottery Funds Federal Grants and Contracts State Grants and Contracts Private Gifts, Grants and Contracts Investment Income Endowment Sales and Services of Educational Departments Library Fines Library Reader/Printer Check Service Charges Testing Fees Revenues for Program Support Continuing Education Fees Quasi-Revenue from Distribution of Costs Cost Transfers - Copy & Media Centers Eliminate Quasi-Revenue Other Sources Administrative Cost Allowance College Work-Study Program Pell Grants Program Group Insurance Continuation Program Veterans Administration Student Activities - Other Other Revenue
Total Educational and General
Auxiliary Enterprises Food Services Sales - Cafeteria-Contracted Stores and Shops Sales - Bookstore Intercollegiate Athletics Athletics - Fees Athletics - Other Other Service Units Student Transportation Fees Vending Operations - Contracted Commission
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

$12,055,428.61 1,168,693.71 90.960.00 1.124.855.54 75,112.50 488,884.00
31.580.482.00 40,000.00 80,881.00
41,956.35 6,014.48
15.617.66 41,973.90
1,082,147.18
369,145.02 (369,145.02)
28.435.21 24,320.00
402.46 3,332.00 51,178.81 108,338.44
48,109.013.85

$0.00
3,652.340.72 205,091.75 29.354.40 1,900.00
3,888.686.87

$12.055.428.61 1,168.693.71 90,960.00 1,124,855.54 75,112.50 488.884.00
31.580,482.00 40.000.00 80,881.00
3,652,340.72 205,091.75 29.354.40
1,900.00
41,956.35 6.014.48
15,617.66 41,973.90
1.082,147.18
369.145.02 (369,145.02)
28,435.21 24,320.00
402.46 3.332.00 51,178.81 108,338.44
51,997,700.72

23,054.01 3,269,532.08
358,076.02 48,088.05
19.389.69 94.638.28 3.812.778.13
$51,921,791.98
886

$3.888,686.87

23,054.01 3,269,532.08
358.076.02 48,088.05
19.389.69 94.638.28 3,812.778.13
$55,810,478.85

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

Division of Business

Division of Humanities

Division of Math/Computer Science

Division of Health Sciences

Nursing

Dental Hygiene

Director

Physical Education

Division Of Science

Off Campus Programs

Joint Enrollment Centers

Gwinnett Center

co

Rockdale Center

co
'..l

Division Of Social Sciences

Quality Improvement Program

South Campus

Community Education

Division Of Continuing Education

Center for Career Direction

Director

Preparatory and Remedial Instruction

Division of Developmental Studies

General Educational Development

South Campus-Early Intervention

TOTAL INSTRUCTION

ACADEMIC SUPPORT Libraries Learning Resource Centers Educational Media Services Audio Visual Service Centers Academic Computing Support Computer Center Operations Academic Computing NSF Grant Matching Funds Ancillary Support Instructional Support Labs

DEKALB COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

UNRESTRICTED

RESTRICTED

TOTAL

PERSONAL SERVICES

OBJECT TRAVEL

CLASSIFICATION OPERATING SUPPLIES & EXPENSES

EQUIPMENT

$1,741,737.71 5,515,801.64 2,304,684.10
1,092,376.49 328,231.54 75,550.68 934,585.87
2,675,672.59
131,965.41 1,506,155.83
368,972.68 2,859,926.34
331,936.47
359,837.19 733,352.88
3,504,580.65
40,596.47
24,505,964.34

64,507.32 3,544.07

$1,741,737.71 5,515,801.64 2,369,191.42
1,092,376.49 328,231.54 75,550.68 934,585.87
2,675,672.59
131,965.41 1,506,155.83
368,972.68 2,883,470.41
331,936.47

$1,668,003.43 5,348,951.17 2,231,520.44
1,038,593.69 314,897.57 72,565.60 853,484.24
2,392,149.41
118,127.46 288,087.66 283,983.09 2,769,983.01

3,054.40 71,105.79

359,837.19 733,352.88 3,504,580.85
43,650.87 24,5n,070.13

174,622.32 472,743.74 3,405,192.28
30,019.00 21,482,884.11

$10,882.12 35,268.68 15,111.50
9,108.71 783.52 246.33
5,699.91 13,127.66
5,410.85 1,179.85
359.10 19,575.67
8,222.50
2,588.48 5,835.41
25,558.88
602.68
157,359.45

$56,212.89 126,205.31
58,052.16
44,674.09 9,850.45 2,738.75
67,328.12 252,950.06
8,427.30 1,121,479.70
83,380.88 72,139.57
97,608.25
176,854.22 248,999.56
73,829.49
13,029.19
2,513,559.99

$6,639.27 5,376.48
64,507.32
2,700.00 8,073.60 17,445.46
95,428.62 1,249.61 1,792.16
228,105.72
5,974.17 5,974.17
443,266.58

l,9n,608.66 509,187.04
548,908.25 64,nO.OO
487,648.52

l,9n,808.66 509,187.04
548,906.25 64,nO.OO
487,648.52

1,316,669.47 438,793.68 345,933.49 455,865.45

10,085.34 4,595.12 896.98 6,851.91

220,579.34 60,804.24
71,142.48 49,813.15 24,931.16

430,294.51 4,994.00
130,933.30 14,956.85

DEKALB COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

UNRESTRICTED

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

A CAD EM I C SUP PO R T (Continued)

Dental Support Laboratory

17,870.32

Academic Administration

Dean - Central Campus

137,183.39

Dean - North Campus

158,469.20

Dean - South Campus

135,319.48

Dean - Gwinnett Campus

254,403.86

Vice President

508,342.33

Institutional Effectiveness

49,426.89

Special Programs-Academic

Telecourses

66,306.55

Academic Personnel Development

Faculty Development Programs

88,444.38

RESTRICTED

TOTAL
17,870.32
137,183.39 158,469.20 135,319.48 254,403.86 508,342.33
49,426.89
66,306.55
88,444.38

co TOTAL ACADEMIC SUPPORT co co
STUDENT SERVICES Student Services Administration
Student Support Services Vice President Social and Cultural Developmemt Student Affairs Programs Counseling and Career Guidance Special Programs Access Centers Testing Programs Financial Aid Administration Financial Aid Administration Student Activities Student Activities Program Student Admissions Enrollment Management Student Records Office Of Registrar

5,003,886.87
98,062.31 185,909.89 452,713.48 429,514.05 565,173.10 354,012.58 466,526.18 1,202,789.98 656,557.18 646,039.33

0.00

5,003,886.87

38,279.32 2,802.26

98,062.31 185,909.89
452,713.48
467,793.37 565,173.10 354,012.58
469,328.44
1,202,789.98
656,557.18
646,039.33

TOTAL STUDENT SERVICES

5,057,298.08

41,081.58

5,098,379.66

PERSONAL SERVICES

OBJECT TRAVEL

CLASSIFICATION OPERATING SUPPLIES & EXPENSES

EQUIPMENT

125,651.18 146,317.08 125,368.35 205,551.80 384,262.99
32,123.91
2,600.84
51,078.16
3,630,216.40

245.30 1,531.16
703.36 1,866.61 9,411.05 3,8n.66
n9.42
7,732.36
48,558.27

17,870.32
11,286.91 10,620.96
9,247.n 46,685.45 98,715.18 13,425.32
62,926.29
29,633.86
727,682.43

300.00 15,953.11
597,431.n

87,996.92 145,617.01
421,030.02
314,149.51 472,367.65 287,018.63
431,388.17
325,050.52
584,041.70
607,556.96
3,676,217.09

2,201.66 5,478.94
2,172.34
7,766.92 4,093.89 1,491.29
3,086.80
33,880.00
4,475.82
3,168.42
67,816.08

6,143.52 28,739.65
21,300.70
83,408.19 81,156.23 45,706.10
29,757.83
819,149.73
61,395.79
33,593.74
1,210,351.48

1,720.21 6,074.29
8,210.42
62,468.75 7,555.33 19,796.56
5,095.64
24,709.73
6,643.87
1,720.21
143,995.01

DEKALB COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

UNRESTRICTED

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INSTITUTIONAL SUPPORT

Executive Management

President

255,057.23

Vice President-Legal

150,642.29

Minority Affairs

72,831.84

Fiscal Operations

Fiscal Management & Operations

Business Office

496,804.83

Vice President

142,452.64

Finance

248,250.18

Payroll Services

163,960.47

Accounting Services

215,982.87

General Admin & Logistical Services

Protective Services

1,066,761.07

(Xl

Protective Services-Director

(Xl
CD

Logistical Services-Director

Central Stores

154,011.68 270,181.79 140,515.17

Duplicating/Copy Services DS&S

251,060.43

Less Charges to User Departments

(251,060.43)

Print Shop DS&S

211,;161.44

Less Charges to User Departments

(118,084.59)

Personnel Director

478,992.62

Administrative Computing Support Administrative Computer Center Network Services Financial Information Systems
Public Relations And Development Research & Planning Public Relations Development General Institutional Expenses College Work Study Faculty & Staff Benefits-Non Payroll General Institution

484,524.58 963,024.94 123,260.59
157,595.07 484,370.47 130,436.50
59,846.88 579,733.71 492,900.14

RESTRICTED 179,541.79

TOTAL
255,057.23 150,642.29 72,831.84
0.00 0.00 496,804.83 142,452.64 248,250.18 163,960.47 215,982.87
1,066,761.07 154,011.68 270,181.79 140,515.17 251,060.43 (251,060.43) 211,261.44 (118,084.59) 478,992.62
484,524.58 963,024.94 123,260.59
157,595.07 484,370.47 130,436.50
0.00 239,388.67 579,733.71 492,900.14

TOTAL INSTITUTIONAL SUPPORT

7,425,314.41

179,541.79

7,604,856.20

PERSONAL SERVICES

OBJECT TRAVEL

CLASSIFICATION OPERATING SUPPLIES & EXPENSES

EQUIPMENT

208,132.64 114,225.99
54,097.96
402,099.33 132,879.64 178,845.01 146,349.38 161,167.27
986,675.42 82,513.20
164,872.95 123,697.81
46,854.23
114,099.60
332,881.57
408,750.40 331,075.61
62,703.40
125,568.59 187,698.87 109,073.43
1.16 576,485.32 138,794.96
5,189,543.74

6,864.37 4,889.08 1,004.62
3,612.00 1,421.23 4,802.66
68.46 265.94
978.67 2,964.35 1,290.55
156.37
989.46
3,163.49
3,524.14 2,122.50
350.32
2,615.09 918.68
2,663.40
44,665.38

37,045.25 29,028.00 16,009.05
91,093.50 6,951.98
40,938.27 15,652.48 45,786.51
79,106.98 42,402.13 80,275.01 16,660.99 168,506.20 (251,060.43) 96,172.38 (118,084.59) 135,445.02
63,807.20 399,910.08
29,189.79
29,411.39 273,544.90
17,199.67
239,387.51 3,248.39
352,451.02
1,940,078.68

3,014.97 2,499.22 1,720.21
1,199.79 23,664.24
1,890.15 8,763.15
26,132.00 23,743.28 35,700.00
7,502.54 8,442.84 229,916.75 31,017.08
22,208.02 1,500.00
1,654.16 430,568.40

DEKALB COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

UNRESTRICTED

EDUCATIONAL AND GENERAL EXPENDITUES (Continued)

OPERATION & MAINTENANCE OF PLANT

Physical Plant Administration

Physical Plant Administration

640,584.11

Building Maintenance

2,419,603.82

Custodial Services

1,054,942.14

Utilities

1,321,014.65

Landscape and Grounds Maintenance

626,845.19

RESTRICTED

TOTAL
640,584.11 2,419,603.82 1,054,942.14 1,321,014.65
626,845.19

TOTAL OPERATION & MAINTENANCE OF PLANT

6,062,989.91

0.00

6,062,989.91

SCHOLARSHIPS AND FELLOWSHIPS

Scholarships

Scholarships-Federal

Scholarships-State

00

Tuition Waivers

(0
0

Scholarships - Private

Scholarships-Endowment

75,112.50

3,363,665.96 205,091.75
26,300.00 1,900.00

3,363,665.96 205,091.75 75,112.50 26,300.00 1,900.00

TOTAL SCHOLARSHIPS AND FELLOWSHIPS

75,112.50

3,596,957.71

3,672,070.21

TOTAL EDUCATIONAL & GENERAL EXPENDITURES

48,130,566.11

3,888,686.87

52,019,252.98

PERSONAL SERVICES

OBJECT TRAVEL

CLASSiFICATION OPERATING SUPPLIES & EXPENSES

EQUIPMENT

530,466.97 908,684.67 866,793.50
341,595.10
2,647,540.24

4,622.28
71.00 4,693.28

89,657.34 1,389,445.13
141,290.18 1,321,014.65
242,396.59
3,183,803.89

15,837.52 121,474.02
46,858.46
42,782.50
226,952.50

0.00 31,416,857.84

0.00 323,090.46

3,363,665.96 205,091.75 75,112.50 26,300.00 1,900.00
3,672,070.21
13,247,546.68

0.00 1,842,214.26

DEKALB COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

AUXILIARY ENTERPRISES EXPENDITURES FOOD SERVICES Snackbar-Contracted Catering-Contracted
TOTAL FOOD SERVICES
STORES AND SHOPS Bookstore
TOTAL STORES AND SHOPS
ATHLETICS Intercollegiate Athletics
CD TOTAL ATHLETICS to
OTHER SERVICE UNITS Vending Operations - Contracted Student Transportation
BuslVan Operation
TOTAL OTHER SERVICE UNITS
TOTAL AUXILIARY ENTERPRISES EXPENDITURES
TOTAL CURRENT FUND EXPENDITURES

FUND CLASSIFICATION

UNRESTRICTED

RESTRICTED

TOTAL

104,582.37 20,698.66
125,281.03

104,582.37 20,698.66

0.00

125,281.03

3,101,466.72 3,101,466.72

0.00

3,101,466.72 3,101,466.72

392,341.33 392,341.33

392,341.33 392,341.33

38,426.14 13,755.58 52,181.72 3,671,270.80 $51,801,836.91

0.00 $3,888,686.87

38,426.14 13,755.58 52,181.72 3,671,270.80 $55,690,523.78

PERSONAL SERVICES

OBJECT TRAVEL

CLASSIFICATION OPERATING SUPPLIES & EXPENSES

EQUIPMENT

47,031.67 244.22
47,275.89

899.20 26.28
925.48

56,651.50 20,428.16
77,079.66

0.00

546,673.84 546,673.84
93,590.63 93,590.63

13,817.38 13,817.38
44,453.99 44,453.99

2,504,467.06 2,504,467.06
254,296.71 254,296.71

36,508.44 36,508.44

10,722.61 2,950.93
13,673.54 701,213.90 $32,118,071.74

130.71 26.28
156.99 59,353.84 $382,444.30

27,572.82 10,778.37 38,351.19 2,874,194.62 $16,121,741.30

0.00 36,508.44 $1,878,722.70

REVENUE Student Fees
Fees-Student Activities Other Sources Sales - Tickets Sales - Advertising Sales - Publications Concessions Miscellaneous Revenue
TOTAL REVENUE
EXPENDITURES Intramural Athletics Social and Entertainment Activities Lyceum Programs Theater and Art Programs Student Clubs and Organizations Other Social & Entertainment Programs Student Government Student Government Organizational Allocations Student Publications Literary and News Publications Other Other Student Programs
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance. Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

DEKALB COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES YEAR ENDED JUNE 30,1994

$19,132.29 11,937.46 477.31 124.14 19,507.61

$1,124.855.54 51,178.81

74,528.98 101,490.07 103,592.05 197,924.50

53,566.94
477,535.60 134,456.05 145,305.17 391,926.22

$1,176,034.35
1,202,789.98 (26,755.63) 30,426.64 6,492.61 $10,163.62

892

REVENUES Student Fees
Fees - Athletics Other Revenue
Basketball Donations Soccer Donations Softball Donations Tennis Donations Camps Use of Facilities Other
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Men's Basketball Baseball Men's Tennis Cheerleading Men's Soccer Women's Tennis Women's Softball Women's Volleyball Camps
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

DEKALB COLLEGE
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30,1994

$387.50 1,991.00 1,175.00 4,315.07 34,797.98 2,430.00 2,991.50

$358,076.02 48,088.05

88,103.26 78,191.34 69,065.24 29,255.87 10,875.26 20,405.99 26,757.38 34,761.64 19,666.97 15,258.38

$406,164.07
392,341.33 13,822.74 10,869.74
$24,692.48

893

DEKALB COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY1.1993

FEDERAL FUNDS College Work-Study Program National SCience Foundation Grant - Calculus Pell Grant Program - FY93 Pell Grant Program - FY94 Supplemental Educational Opportunity Grant SE Educational Interpreter Consortium
Calendar5 Year 93 Calendar Year 94 SE Educational Postsecondary Consortium Calendar Year 93 Calendar Year 94 SE Educational Postsecondary Mini Cortium Veterans Cost of Instruction Program Fiscal Year 92
TOTAL FEDERAL FUNDS
STATE FUNDS HOP E Grant
TOTAL STATE FUNDS
PRIVATE FUNDS Beverly Enterprise SCholarship Dekalb College Foundation Early Intervention Grant General SCholarships Lettie P. Whitehead SCholarship Second Wind SCholarship Texaco - Deep River Grant Texaco - Newark Rift Grant
TOTAL PRIVATE FUNDS
ENDOWMENT FUNDS Camille Colvin SCholarship Cleveland Family SCholarship Jim Cherry SCholarship Laurie Johns SCholarship Richard Brunner SCholarship
TOTAL ENDOWMENT FUNDS
TOTAL RESTRICTED FUND5-CASH BASIS

($1,900.68)
(21,932.15)
(23,832.83)
0.00
250.00 3.634.96 15.608.71 3,290.00
300.00 1,578.71 3,538.46 28,200.84
389.42 1,094.63 2,934.20 5,079.05
120.92 9,618.22 13,986.23

AMOUNTS EXPENDED BUT NOT REIMBURSED TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$37,819.06

RECEIPTS
$207,9n.00 $64,507.32 572.70
3,140,419.26 246,994.00 4,095.03 1.084.27 21,932.15 10,354.39
2,802.26 3.700,738.38
185,462.00 185,462.00
25,000.00 700.00
25,700.00
698.69 1,344.72
503.23 111.10
41.43 2,699.17 3,914,599.55 47,820.13 $3.962,419.68

DEDUCTIONSfTRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30,1994

$179,541.79 $64.507.32 572.70
3.116.099.26 246,994.00
2.194.35 1,349.72

$28,435.21 24,320.00

$0.00 (265.45)

38,215.57 63.75
2.802.26
3,652.340.72

(27,861.18) (63.75)

52,755.21

(28.190.38)

205.091.75 205,091.75

(19,629.75)

0.00

(19,629.75)

3,054.40 25,300.00
1.000.00
29.354.40

0.00

250.00
580.56 15,608.71 2,990.00
1,578.71 3,538.46
24,546.44

600.00 500.00 800.00
1,900.00 3,888,686.87
$3,888,686.87

0.00 52,755.21
$52,755.21

488.11 1,939.35 2,637.43 5,190.15
162.35
10,417.39
(12,856.30)
47,820.13
$34,963.83

894

DEKALB COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30,1994

BEGINNING FUND BALANCE
ADDITIONS Gifts and Grants Private Interest Income Federal Loans Investment Income Other
TOTAL ADDITIONS
DEDUCTIONS Repayments to Federal Government Loan Collection Costs Nursing Private
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $122,535.77

ENDOWMENT FUNDS
$48,505.81

TOTAL $171,041.58

185.00 1,319.77 1,114.18 2,618.95
10,892.87 4,345.20
15,238.07
0.00 $109,916.65

1,620.00 1,620.00
0.00 0.00 $50,125.81

1,620.00 185.00
1,319.77 1,114.18 4,238.95
10,892.87 4,345.20 0.00
15,238.07
0.00 0.00 0.00 $160,042.46

895

DEKALB COLLEGE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30,1994

LOAN FUNDS Federal Nursing Student Loans Private Faculty-Student Assistance Loan Fund David W. Knight Loan Fund Rehoboth Loan Fund Lawrence Van Fleet Loan Fund Malcolm Lockhart Loan Fund Scott Candler Memorial Loan Fund Student Emergency Aid Loan Fund Clark M Lambert Loan Fund Barbara Langford Loan Fund Aetna Loan Fund C & S Loan Fund Stone Mountain Loan Fund J. J. Sherill Loan Fund Dental Hygiene Loan Fund Druid Hills Lions Loan Fund Dekalb Fund For Continuing Education East Dekalb Rotary Loan Fund
TOTAL LOAN FUNDS
ENDOWMENT FUNDS Restricted As To Income Camille Colvin Endowment Cleveland Family endowment Jim Cherry Endowment Laurie Johns Endowment Richard Brunner Endowment
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

FUND BALANCE JULY1,1993

ADDITIONS

DEDUCTIONS

ADJUSTMENTS & TRANSFERS

FUND BALANCE JUNE 30,1994

$74,405.08
7,393.79 97.58
899.22 37.96
508.70 814.78 1,161.24 7,433.39 4,804.06 728.32
37.00 113.18 154.57 1,617.00 5,651.55 16,445.24 233.11
122,535.n

$47.97 391.17

$15,238.07

589.00 525.18

60.38 167.75 837.50
2,618.95

15,238.07

$0.00 150.18
728.32 (728.32)
(37.00) (113.18)
0.00

$59,214.98
7,935.14 97.58
899.22 37.96
508.70 814.78 1,889.56 8,022.39 5,329.24
154.57 1,6n.38 5,819.30 17,282.74
233.11
109,916.65

5,756.83 25,000.00
6,338.39 10,000.00
1,410.59
48,505.81
$171,041.58

1,620.00

1,620.00 $4,238.95

0.00 $15,238.07

0.00 $0.00

7,376.83 25,000.00
6,338.39 10,000.00
1,410.59
50,125.81
$160,042.46

896

DEKALB COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

REVENUE/ADDITIONS State Appropriations - Lottery Funds Gift - Private Salvage Sales Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURESIDEDUCTIONS land Central Campus Total Land
Buildings A Bui!ding - South Campus B Building - North Campus B Building - Central Campus C BUilding - South Campus
Total Buildings
Improvements Other Than Buildings Satellite Dish - South Campus Satellite Dish - Gwinnett Center
Total Improvements Other Than Buildings
Equipment A Building - Gwinnett Center A BUilding - Rockdale Center B BUilding - Central Campus B Building - North Campus C Building - South
Total Equipment
Expenditures Not To Be Capitalized A BUilding - Rockdale Center A Building - Gwinnett Center B Building - Central Campus B BUilding - North Campus C Building - South Campus
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Reserve for Renewals and Replacements
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$13,000.00
1,786.00 117,643.49

$0.00

132,429.49

$0.00

Total

RENEWALS AND REPLACEMENTS

$13,000.00 0.00
1,786.00 117,643.49
132,429.49

$0.00
$20,500.52 20,500.52

16,812.36 16,812.36
2,367.13 100,250.00 102,617.13
6,500.00 6,500.00 13,000.00
0.00
0.00 132,429.49

0.00 0.00 0.00
0.00
0.00 0.00

16,812.36 16,812.36
2,367.13 100,250.00
0.00 0.00 102,617.13
6,500.00 6,500.00 13,000.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
132,429.49

0.00
39,280.70 16,367.61 34,649.62 90,297.93
0.00
2,159.00 2,159.00 2,159.00 2,159.00 7,592.25 16,228.25
3,435.00 1,794.92 6,902.83 6,878.83 1,794.92 20,806.50
127,332.68

0.00 3,989.85
(3,989.85)

0.00 2,339,440.11

0.00
0.00
2,343,429.96 0.00 0.00
(3,989.85)

0.00 0.00 $0.00
897

0.00 2,339,440.11
$2,339,440.11

0.00 2,339,440.11
$2,339,440.11

173,254.30 173,254.30 701,655.87
849.48
768,927.49 $768,927.49

DEKALB COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30,1994

BEGINNING INVESTMENT IN PLANT
ADDITIONS Expended from Current Funds Buildings Equipment Land Library Collections Other Improvements Expended from Ga. State Financing & Investment Commission Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Gifts Adjustments in Inventory
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Adjustments to Inventory Counts
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$80,281,026.02

$230,191.00 1,802,552.24
$10,334.31 394,365.08
31,500.00

$2,468,942.63 2,124,681.33 132.429.49 106,526.18 3,198.00
253,186.69 148,939.50

4,835,7n.63
402,126.19 84,714,6n.46
(189,831.62) $84,524,845.84

898

DEKALB COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30.1994

LAND Central Campus. 57.6 acres North Campus. 76.3 acres South Campus, 58.0 acres
TOTAL LAND
BUILDINGS Central Campus Administration. Bldg A Student Center, Bldg B Library, Bldg C Science. Bldg D English. Bldg E Fine Arts. Bldg F Gymnasium. Bldg G Nursing. Bldg H Library, Bldg L Maintenance. Bldg M Mobile Offices Warehouse North Campus Administration. Bldg A Library. Bldg B Science. Bldg C Classrooms. Bldg D Maintenance. Bldg E Shower Facility. Bldg F Mobile Offices. Bldg K Mobile Offices. Bldg M South Campus Administration. Bldg A Classrooms, Bldg B Gymnasium. Bldg C Maintenance. Bldg D Greenhouse. Bldg G
TOTAL BUILDINGS

YEAR ACQUIRED

INVESTMENT JULY 1. 1993
$719.925.00 1.716.187.00
435,375.00
2.871,487.00

ADDITIONS $27.146.67
27.146.67

DEDUCTIONS

ADJUSTMENTS! TRANSFERS

$0.00

$0.00

0.00

0.00

INVESTMENT JUNE 30. 1994
$747.071.67 1,716,187.00
435.375.00
2.898.633.67

1964 1964 1964 1965 1965 1967 1967 1971 1991 1977 1988 1989
1979 1979 1979 1979 1981 1982 1991 1987
1972 1972 1972 1981 1983

1.306.324.28 2,842.583.45 2.672.371.27 2.000.238.51 2,009.115.82 4,483.163.96 4.078.467.72 4.832.453.18 7.050.568.49
478.374.71 59,601.00
2.218.783.88
1.866.096.00 3.971.892.90 1.722.548.00 1.520.916.65
287.794.00 88.150.00 10.80
181.414.97
5.159.170.10 3.847.760 .00 5.532.800.76
267.455.19 64.656.00
58.542,711.64

20.010.00 127.726.88
18.360.00
62,447.00 27.505.54 1,995,038.01
7.157.00
109.078.70
57.786.03 149.980.00
34.649.62
2.609.738.78

0.00

0.00

1.326,334.28 2.970.310.33 2.690.731.27 2.000.238.51 2.009.115.82 4,483.163.96 4.140.914.72 4.859.958.72 9.045,606.50
485.531.71 59.601.00
2.218.783.88
1.866.096.00 4.080,971.60 1.722.548.00 1.520.916.65
287.794.00 88.150.00 10.80
181.414.97
5,216,956.13 3.997.740.00 5.567,450.38
267,455.1,. 64.656.00
61.152,450.42

899

DEKALB COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

YEAR ACQUIRED
IMPROVEMENTS OTHER THAN BUILDINGS Central Campus Athletic Fields Electric and Lighting System Landscaping Parking Lots Sprinkler Systems Tennis Courts Walkways Entranceways Signs Wheelchair Lifts Fences North Campus Athletic Fields Chilled Water system Electrical and Lighting System Landscaping Parking Lots Sprinkler System Tennis Courts Walkways Drains South Campus Athletic Fields Electrical and Lighting System Landscaping Parking Lots Sprinkler System Tennis Courts Walkways Satellite Dish Gwinnett Center Satellite Dish

INVESTMENT JULY 1,1993
40,000.00 200,654.00 101,974.76 557,970.00
44,999.20 225,000.00 284,681.42
27,512.00 36,327.72 28,377.00
40,000.00 150,000.00 120,000.00
91,647.00 297,334.00 130,991.46 225,000.00
82,335.00
40,000.00 130,000.00
32,200.00 228,056.86
48,696.00 225,000.00
41,550.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

3,430,306.42

LIBRARY COLLECTIONS Central Campus Collection North Campus Collection South Campus Collection Gwinnett Campus Collection

4,988,803.49 1,467,108.12 1,538,866.77
85,831.90

TOTAL LIBRARY COLLECTIONS

8,080,610.28

ADDITIONS

DEDUCTIONS

ADJUSTMENTS! TRANSFERS

INVESTMENT JUNE 30,1994

15,360.00 4,000.00 6,185.00
5,955.00
4,076.05 6,500.00 6,500.00 48,576.05 343,632.46 50,732.62 394,365.08

0.00 0.00

0.00 0.00

40,000.00 200,654.00 101,974.76 557,970.00
44,999.20 225,000.00 300,041.42
31,512.00 36,327.72 28,377.00
6,185.00 0.00
40,000.00 150,000.00 120,000.00
91,647.00 297,334.00 130,991.46 225,000.00
82,335.00 5,955.00
40,000.00 130,000.00
32,200.00 232,132.91
48,696.00 225,000.00
41,550.00 6,500.00 0.00 6,500.00
3,478,882.47
5,332,435.95 1,467,108.12 1,589,599.39
85,831.90
8,474,975.36

900

DEKALB COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

YEAR ACQUIRED
EQUIPMENT Central Campus Administration, Bldg A Student Center, Bldg B Library, Bldg C Science. Bldg D English, Bldg E Fine Arts, Bldg F Gymnasium, Bldg G Nursing. Bldg H Library. Bldg L Maintenance, Bldg M Auxiliary Services Administration, Bldg S Mobile Offices, Bldg T North Campus Administration. Bldg A Library. Bldg B Science. Bldg C Classrooms, Bldg D Maintenance, Bldg E Mobile Offices, Bldg G Building H Maintenance, Bldg I Weightroom/PE, Bldg J Weightroom/PE, Bldg K Weightroom/PE. Bldg L Mobile Offices, Bldg M South Campus Administration, Bldg A Classrooms, Bldg B Gymnasium. Bldg C Maintenance, Bldg D Gwinnett Administration. Bldg A Rockdale Center Administration. Bldg A
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

INVESTMENT JULY 1,1993
74,997.90 295,562.62 281.794.83 109.002.11
48.811.17 265,069.38 182.341.18 561.824.73
1,089,628.34
19,487.95
284,900.94 312.553.94 219,460.68
73,190.08 103.332.92
18.318.11
16,245.55 29,425.25
1.958.00 20,420.19
2,450,050.83 296.824.30 189,401.31 233,062.34
221,123.28
17.522.77
7,355.910.68
$80.281.026.02

ADDITIONS

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

INVESTMENT JUNE 30,1994

98,847.74 46,615.58
3.872.39 4,790.51 3.803.29 7.280.00 28.789.00 346.728.39 151,453.39 266,900.30 5,884.00
133,822.02 48.273.83 47,037.41 8,308.13 58,714.96

3,000.00 4.852.94
1,000.00 8,057.00 2.353.00 1,030.00 121,347.20
74.184.00
2,018.94
5.391.94 2.018.94 15,814.79 2,018.94

1,200.00 1.720.21
2,022.18
352,466.81 14.359.77 21,163.04 16,098.33
82.757.02
5.082.77
1.755.951.05
$4,835,777.63

156,184.50 4,874.00
402,128.19 $402,126.19

(978.50) (73,685.90) (192,105.88) 17,923.53
6.728.30 (35.758.10)
4,303.96 (21,644.47) 184,784.63 297.544.96 39,082.66 (17,469.01)
59.848.42 5,387.79
41,637.48 (4,115.28) 19.376.33 9,820.01
2,072.56 1,708.80 2.377.87
(426,624.19) (69.03)
40,530.81 (98,006.56)
156,119.01
1.210.00
0.00
$0.00

169,867.14 263.639.36
93.561.34 130.718.15
53,285.76 234.238.28 194,404.14 765.361.45 316.238.02 1,559,889.60
44,946.66 0.00
473,179.44 362.196.62 292.320.78
75,363.97 181,424.21
28,138.12 1,200.00
18.318.11 32.334.05
8,055.88 20,420.19
2.022.16
2.219.728.95 310.915.04 231,095.18 146.280.11
459,999.31
23.795.54
8.709.735.54
$84,714,877.48

901

DEKALB COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS HELD ON DEPOSIT Alpha Beta Gamma Association for Women in Psychology Athletic Housing Benefits Seminars Central Refund Clearing Clearing Ed Payments Continuing Education Activity Dekalb Business Advisory Board Dekalb College Foundation Dekalb College Foundation Check Clearing Dental Insurance Fees Development Fund Faculty Golf Tournament Federal Funds Repayment Georgia Assoc Econ & Fin Georgia Junior College Athletic Association Gwinnett Center Promotion Gwinnett Courtesy Committee Gwinnett Refund Clearing Holiday Luncheon Fund HR Meeting Jazz Ensemble JCLRC Conferences L R C Sunshine Fund Math Conference Nature Trail North Courtesy Committee North Refund Clearing Nursing Class of 1994 Nursing Insurance Fees Nursing Sunshine Fund Polishing Cloth South Courtesy Committee South Refund Clearing Student Loan Funds
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Alliance Scholarship Altrusa International Inc of Atlanta American Bowling Center American Business Women Association-Gwinnett Chapter American Business Women Association-Atlanta Omni Chapter American Dental Hyg Assn American Legion Auxiliary-Chatahoochee Unit 25 Arby's Atlanta Dollars for Scholars Atlanta Farmers Club Scholarship Atlanta Professional Fire Fighters Scholarship Auto-Brite Inc Scholarship Barbados Association of Atlanta Inc Bellsouth Advertising Bernard Echols Scholarship Fund Beulah Baptist Church Blanchard Scholarship Bobby Dodd Scholarship BPOE Covington Bright Star Church Scholarship

FUND BALANCE JULY 1, 1993 $0.00 (109.70)
(113.20) (52,215.97)
4,410.01 14,535.98
36.02 SOO.OO 1,861.SO 493.92
27.00
483.98 1,951.74
295.57 (27.00)
20.00 132.23 7,320.97 1,272.36 128.88
5.20 8,031.81
899.60 621.80
(9,437.30)
49.36 109.00
198.20 2,010.00
103.08 110.84
80.20
902

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

$4SO.00 109.70
26,228.82 600.00
124,590.42 3,595,288.00
39,842.31 15,808.60 46,643.29
5,200.00 910.00
8,324.71
400.00 3,820.80
1,999.67 371.42
9,271.75 1,226.90
425.00 7SO.00 263.34 370.00 5,857.52 9,264.72 1,130.00 36,219.21 8.856.89 11,110.00 440.91 1,115.54 183.00 16,210.15 216,692.23
4,189,974.90

$4SO.00
23,910.83 375.79
125,331.52 3,574,445.22
44,252.32 14,S02.46 46,679.31
5,700.00 810.00
8,012.41
2,190.19 204.80 668.47 188.29
9,244.75 1,189.SO
425.00 392.SO 263.34 137.55 3,657.09 5,110.51 470.47 37,632.21 7,452.75 11,058.10 191.00 1,754.45 646.09 16,210.15 187,493.18
4.131,OSO.25

SO.OO
2,317.99 224.21 (854.30)
(31,373.19)
15,842.12
1,961.SO 806.22 27.00 400.00
1,630.61 279.18
3,282.94 478.70
37.40
377.SO
364.68 9,521.40 5,426.57
788.41 (1,413.00) 1,409.34 8,083.71
249.91 260.69 158.71
29,199.05
49,487.35

253.76
SOO.OO 900.00 SOO.OO SOO.OO 1,000.00 1,000.00 SOO.OO
1,000.00
1,7SO.00 1,530.00 2,000.00 1,000.00 2,SOO.00
SOO.OO

151.SO 49.36
SOO.OO 1,009.00
SOO.OO SOO.OO 1,000.00 807.30 454.90 198.20 2,158.00 103.08 109.92 1,101.69 1,251.03 1,912.47 1,000.00 725.21 179.SO
80.20

102.26
192.70 45.10 852.00
0.92 648.31 278.97
87.53 1,774.79
320.SO

DEKALB COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) Cancer Specialists of Georgia, PC Care Trust Fund Carolinas Assn Cent Gwinnett PTSA Central Methodist Chick-fil-A Scholarship Churches Homes Foundation Inc Scholarship Citizens Scholarship Foundation of America, Burger King City of Rome Clairmont Hills Baptist Church SCholarship Clara Abbott Foundation Cobb County Fire and Emergency Services College Board Commerce Bank St. Louis Continental Insurance Company Scholarship County Seat Cafe Scholarship CSXCorp CWA Local 3250 DC Foundation Tuition Scholarship Dekalb College Foundation Scholarship Dekalb Medical Center Delta Kappa Gamma Society International Delta Sigma Theta-Mar Duluth High SChool Community Scholarship Fund Eastside Baptist Church Fannin County Scholarship Federal Employees Association First Baptist Church of Newnan Scholarship First Methodist Marietta Florence Bernard Fulton Housing Authorities G N B Inc GA Assoc of Plumbing, Heating, Cooling Contractors-Auxiliary Gamma Alpha Omega Georgia Dizzy Dean Baseball Georgia Hospital Assn Volunteer Georgia Letter Carrier Assn Global Ministries Government of the Virgin Islands of the United States Help A Needy Deserving Student SCholarship Jack & Jill of America Kearney Kelly Presbyterian Church Kids Chance Inc Kiwanis-Covington Kiwanis-Morganton Kiwanis-Smyna Kroger Food Store Scholarship lions Club Sandersville Loganville High SChool Milton High School Vocational Center Mt Moriah Baptist Church Scholarship North Fulton Regional Hospital Volunteer Services Scholarship Northwestern Association Scholarship Optomist International PAC Harvester Academy PEACH Program of Dekalb County Peachtree Road United Methodist Church Penninsula Community Foundation SCholarship

FUND BALANCE JULY1,1993 113.93
7,234.38 175.24 584.25 309.23 20.50 60.02
9.20 46.09
927.60
1,541.32
28.79 416.00
113.70 18.10
107.18
903

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

11,800.00 400.00 500.00
1,200.00 34,987.72
2,148.00 2,500.00
121.25 174.00
587.50 235.00 541.75 494.00 386.50 2,013.00 500.00 1,250.00 7,350.00 2,000.00 100.00 552.00 500.00 500.00 500.00
400.00 1,000.00 1,000.00
167.00
500.00 500.00 500.00 1,000.00 1,000.00
1,250.00 250.00
1,500.00 700.00
1,580.56 534.00 350.00
1,000.00 575.00 500.00 100.00
333.00 1,000.00
300.00 658.30 750.00

113.93 1,475.50
391.73 500.00 1,139.40 33,309.51 1,132.84 2,500.00 121.25 349.24 584.25 587.50 235.00 494.75 655.48 386.50 1,187.75 500.00 1,250.00 6,035.58 2,000.00 100.00 552.00 500.00 500.00
9.20 46.09 400.00 451.75 1,000.00 167.00 927.60 500.00 500.00 483.96 1,000.00 837.22 1,139.45 1,250.00 212.11 1,500.00 121.25 1,028.81 534.00 350.00 968.50 585.46 492.34 100.00 416.00 333.00 1,000.00 300.00 658.30 750.00 113.70 18.10 107.18

10,324.50 8.27
60.60 8,912.59 1,015.16
47.00 147.75 825.25
20.50 1,374.44
500.00
548.25
16.04 162.78 401.87
37.89 578.75 551.75
31.50 18.33 7.66

DEKALB COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) PoFolks Scholarship Post Properties Inc Regents Scholarship Roadway Package System Scholarship Shallowford Hospital Scholarship South Gwinnett P T S A Scholarship Southern Mills Inc St. Joseph's Hospital of Atlanta Scholarship Teagle Foundation The Circle for Tullulah Falls School Scholarship The Phillips Foundation of the First United Methodist Church Urban Bankers U S Army Hospital #3297 U S Naval Academy Scholarship Viola Avery Scholarship Walmart Waterproofing Contract
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS
PAYROLL OPERATIONS Payroll Deductions FICA-Employee Federal Withholding Taxes State Withholding Taxes Group Insurance/Health-Employee Group Insurance/Life-Employee Group Insurance/Short Term Disability Group Insurance/Long Term Disability Teachers Retirement-Employee FICA Medicare-Employee HMO Kaiser-Employee Group InsurancelDental-Employee HMO Health First-Employee HMO Pru Care-Employee Tax Sheltered Annuities Georgia Defined Program Great American Reserve Insurance Janus Group Mutual Lincoln National Insurance Northern Life Shenandoah TIAA Travelers Insurance VALIC
Wadell & Reed Western National Insurance Western Reserve Life Great American Life Insurance Pioneering Insurance Garnishments Credit Union U S Savings Bonds State Charitable Programs Dekalb College Foundation
oRPITlAA
ORPNALIC

FUND BALANCE JULY 1,1993 29.00 399.50 499.31 l,n5.12 25.28
907.89 1,219.27
927.96 1,810.34
21,939.88
81.71 20,475.20
5,5n.81
7,484.32 11,082.52
2,055.40 3,160.16
857.27 60.00 8.00

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

265.00
17,200.00 8,624.35 1,670.00
631.n 5,500.00
500.00 2,400.00
500.00
375.00 2,000.00
200.00
144,088.46

160.61 399.50 16,532.00 9,045.46 2,755.71
25.28 631.n 5,348.27 500.00 3,307.89 1,219.27 471.22 927.96 1,810.34 375.00 1,545.31 200.00
133,930.18

133.39 668.00
78.20 689.41 151.73
28.78
454.69 32,098.16

1,471,438.83 2,763,151.91 1,051,181.52
329,024.88 130,917.50
93,794.32 70,901.80 l,194,591.n 414,459.48 149,302.24 85,729.08 45,218.31 54,845.27
268,832.97 1,800.00 7,500.00
41,740.00 67,142.28
4,599.96 32,045.66 51,644.85 328,701.00
2,855.00 371.76
6,400.00 2,582.00 6,000.00 74,745.71 541,443.87 9,578.71 11,443.50 8,922.68 181,235.34 81,459.66

1,471,520.54 2,763,151.91
898,165.20 325,088.35 130,962.31
93,794.32 70,923.94 l,194,591.n 414,459.48 145,789.64 90,462.10 44,888.01 55,110.48
268,832.97 1,800.00 7,500.00
41,740.00 67,142.28
4,599.96 32,045.66 51,644.85 328,701.00
2,855.00 371.76
6,400.00 2,582.00 6,000.00 75,602.98 541,443.87 9,550.00 11,453.50 8,930.68 181,235.34 81,459.66

153,016.32 24,411.73 5,533.00 (22.14) 10,996.92 6,349.50 2,385.70 2,894.95
88.71 (10.00)

904

PAYROLL OPERATIONS (Continued) Employer Liability
FICA-Employer FICA-Medicare Teachers Retirement-Employer Group Insurance/Health-Employer Group Insurance/Life-Employer ORPITlAA-Employer ORPNALlC-Employer HMO Kaiser-Employer HMO Health First-Employer HMO Pru Care-Employer
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

DEKALB COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1, 1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

83,752.60 7,072.96
31,096.50 8,268.30 13,559.30
194,592.05
$207,094.63

1,471,439.01 414,459.57
2,596,539.13 1,322,608.15
122,004.95 120,823.82
54,307.04 625,026.87 190,638.10 230,527.09
16,733,975.59
$21,068,038.95

1,471,439.01 414,459.57
2,596,539.13 1,311,951.10
121,876.20 120,823.82
54,307.04 620,555.85 192,020.68 235,266.73
16,570,038.69
$20,835,019.12

94,409.85 7,201.71
35,567.52 6,885.72 8,819.66
358,528.95
$440,114.46

905

THIS PAGE LEFT BLANK
906

East Georgia College
FINANCIAL REPORT
For the Year Ended June 30, 1994

EAST GEORGIA COLLEGE Swainsboro, Georgia

Jeremiah J. Ashcroft
President

Gordon Prettelt
Vice President for Fiscal Affairs

907

EAST GEORGIA BALANCE
Year Ended

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land Buildings Improvements Other Than Buildings Library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted, allocated
Reserves For Inventory For Renewals and Replacements For SUbsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted, unallocated (Surplus) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$156,536.58 3,913.11 4,616.38

$86,739.40 1,995.94
50,965.02

$40,688.16 1,243.00

$165,066.07 $96,090.48 59,094.50 155,184.98

$139,700.36 $2,495.85
2,495.85

$41,931.16 $0.00
0.00

4,000.00 5,725.45
155.64

43,000.00 94,204.51

41,931.16

9,881.09 $165,066.07

137,204.51 $139,700.36

41,931.16 $41,931.16

TOTAL
$283,964.14 0.00
7,152.05 0.00
55,581.40 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$346,697.59
$98,586.33 0.00 0.00 0.00
59,094.50 0.00
157,680.83
0.00 47,000.00
0.00 99,929.96
0.00 0.00 155.64 0.00
41,931.16 0.00
0.00
189,016.76
$346,697.59

908

COLLEGE SHEET June 30, 1994

LOAN FUNDS

ENDOWMENT FUNDS

$833.00

$18,765.15

1,714.00

Unexpended

PLANT FUNDS Renewals And Replacements

($44,458.90) 59,472.66

$29,028.65

Investment In Plant

AGENCY FUNDS

$0.00

$17,955.30

152,859.45 2,121,516.48
798,354.69 893,241.03 725,193.02

$2,347.00 $0.00

$18,765.15 $0.00

$15,013.76 $12,810.16

$29,028.65 $0.00

$4,691,164.67 $0.00

$17,955.30 $0.00

0.00

0.00

12,810.16

0.00

0.00

17,955.30 17,955.30

2,347.00
2,347.00 $2,347.00

18,765.15
18,765.15 $18,765.15

2,203.60 2,203.60 $15,013.76

29,028.65 4,691,164.67

29,028.65 $29,028.65

4,691,164.67 $4,691,164.67

0.00 $17,955.30

909

EAST GEORGIA
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUNDS RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances , Prior Year Adjustments Expended for Plant Facilities Other Sources
TOTAL REVENUES AND OTHER ADDITIONS

$2,849,795.75
838.26 2,650,634.01

$0.00 156,350.61
156,350.61

$0.00
399,918.00 56,755.60 47,611.35 793.14
1,243.00 506,321.09

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of SurplUS - Prior Year
To State Treasury - General Loan Cancellations and Write-Offs Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities
Capitalized Expenditures Non-Gapitalized Expenditures Deductions to Plant Properties Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
NET INCREASE IN FUND BALANCES BEFORE TRANSFER
TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJUSTMENTs/RECLASSIFICATIONS
BEGINNING FUND BALANCE
FUND BALANCES, JUNE 30, 1994

2,653,327.70 1,424.36
2,654,752.06 (4,118.05)
0.00 (4,118.05)
(286.20) 14,285.34 $9,881.09

143,981.88
143,981.88 12,368.73 (7,671.47) (7,671.47) 4,697.26 2,884.13
129,623.12 $137,204.51

457,292.22 3,463.43
460,755.65 45,565.44
0.00 45,565.44 (25,892.57) 22,258.29 $41,931.16

TOTAL CURRENT
FUNDS
$2,649,795.75 156,350.61 0.00 399,918.00 56,755.60 0.00 47,611.35 793.14 0.00 0.00 0.00 838.26 0.00 1,243.00
3,313,305.71
3,110,619.92 143,981.88 3,463.43 0.00 1,424.36 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
3,259,489.59
53,816.12
0.00 (7,671.47)
(7,671.47)
46,144.65
(23,294.84)
166,166.75
$189,016.76

910

COLLEGE
IN FUND BALANCES June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

$0.00 6,500.00

$0.00

Investment In Plant
$0.00

6,310.16

0.00

0.00

12,810.16

0.00

187,941.37 187,941.37

0.00 0.00

0.00 0.00

0.00 0.00
2,347.00 $2,347.00

0.00 0.00
18,765.15 $18,765.15

10,397.16 2,413.00
12,810.16 0.00
0.00 0.00
2,203.60 $2,203.60

650.92

650.92 (650.92)

0.00 187,941.37

7,671.47 7,671.47 7,020.55

0.00 187,941.37

22,008.10 $29,028.65

4,503,223.30 $4,691,164.67

911

EAST GEORGIA COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30,1994

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Endowment Other Sales and Services of Educational Departments Other Sources Total Educational and General Revenues
Sales and Services of Hospital
Sales and Services of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures Instruction Research Public Service Academic Support Student Services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures
Hospital Expenditures
Auxiliary Enterprises Expenditures
Mandatory Transfers
TOTAL EXPENDITURES AND MANDATORY TRANSFERS
OTHER TRANSFERS AND ADDITIONS/DEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury- General Funds
TOTAL OTHER TRANSFERS & ADDITIONSIDEDUCTIONS
NET INCREASE (DECREASE) IN FUND BALANCES

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

TOTAL CURRENT
FUNDS

$771,580.16 1,857,017.00
15,452.12 5,746.47 2,649,795.75
2,649,795.75

$0.00
2,921.23 2,921.23 153,429.38 156,350.61

$0.00
372,121.44 53,181.60 31,339.18 650.00
457,292.22
457,292.22

$771,580.16 0.00
1,857,017.00 0.00
372,121.44 53,181.60 0.00 31,339.18
650.00 2,921.23 15,452.12 5,746.47 3,110,009.20
0.00
153,429.38
3,263,438.58

1,168,706.82 241,292.28 257,467.45 569,861.72 413,355.43 2,644.00
2,653,327.70
2,653,327.70
838.26 (1,424.36)
(586.10) ($4,118.05)

0.00 143,981.88 143,981.88
(7,671.47)
(7,671.47) $4,697.26

5,635.08 4,539.70 7,940.57 439,176.87 457,292.22
457,292.22 45,565.44
45,565.44 $45,565.44

1,174,341.90 0.00
4,539.70 241,292.28 257,467.45 577,802.29 413,355.43 441,820.87 3,110,619.92
0.00
143,981.88
0.00
3,254,601.80
45,565.44 (7,671.47)
838.26
(1,424.36)
37,307.87
$46,144.65

912

EAST GEORGIA COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30,1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect CostR RElcovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJUSTMENTs/RECLASSIFICATIONS
BEGINNING FUND BALANCE

$2,625,271.50
838.26 2,626,109.76 2,625,269.02
1,424.36 2,626,693.38
0.00 (583.62) (286.20) 5,025.46

$24,524.25
24,524.25 28,058.68
28,058.68 0.00
(3,534.43) 9,259.88

AUXILIARY ENTERPRISES
$0.00 156,350.61
156,350.61 143,981.88
143,981.88 (7,671.47) (7,671.47) 4,697.26 2,884.13
129,623.12

FUND BALANCE, JUNE 30,1994

$4,155.64

$5,725.45

$137,204.51

TOTAL
$2,649,795.75 $156,350.51 0.00 0.00 0.00 0.00 0.00 838.26 0.00
2,806,984.62
2,653,327.70 143,981.88 C.CO 0.00 1,424.36 0.00 0.00
2,798,733.94
0.00 (7,671.47)
(7,671.47)
579.21
2,597.93
143,908.46
$147,085.60

913

EAST GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30. 1994

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Non-Resident Tuition Late Registration Fees Student Activity Fees Fee Waivers Other Student Fees State Appropriations State of Georgia - General Federal Grants and Contracts State Grants and Contracts Private Gifts, Grants and Contracts
Endowment Income Sales and Services of Educational Departments Library Fines Lost Library Book Sales Library Copy Machine Fees Library Reader Printer Fees Parking Fines Scholastic Aptitude Test Fees Revenues for Program Support Continuing Education Fees Other Sources Administrative Cost Allowance College Work-Study Program Pell Grants Program Supplemental Educ Opportunity Grants Program Veterans Administration Student Activities - Other Other Revenue Cash Over and Short
Total Educational and General
Auxiliary Enterprises Food Services Sales - Snack Bar Other Income-Commissions Stores and Shops Sales - Bookstore Other Income - Interest Student Center Rent - Student Center
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

$732,945.86 8.941.50 1,815.00
24,444.00 2,844.00 2,990.00
1,857,017.00
510.35 48.00
1,755.80 134.80
2,532.50 1,400.00
9,072.67
529.43 2,580.00
374.00 70.00 80.25
2,130.93 1.86
2,849,795.75

$0.00
372.121.44 53.181.80 31,339.18 850.00
457,292.22

$732.945.66 8,941.50 1.815.00
24,444.00 2.844.00 2,990.00
1,857,017.00 372.121.44 53.181.80 31,339.18 850.00
510.35 48.00
1.755.80 134.80
2,532.50 1,400.00
9,072.67
529.43 2,580.00
374.00 70.00 80.25
2.130.93 1.86
3,107.087.97

106.05 153,123.33
2,921.23 200.00
158,350.61
$2,806,146.36

0.00 $457,292.22

106.05 153,123.33
2,921.23 200.00
158,350.61
$3,263,438.58

914

EDUCATIONAL AND GENERAL EXPENDITURES INSTRUCTION General Academic Instruction
Department of Math/SCience Department of Social SCience Department of Humanities Quality Improvement Math/SCience Social SCience Humanities Library Community Education Dept of Adult & Cont Education General Departmental Preparatory & Adult Basic Education (0 Dept of Developmental Studies
(J'1
TOTAL INSTRUCTION
PUBLIC SERVICE Community Services Cultural Programs
TOTAL PUBLIC SERVICE
ACADEMIC SUPPORT Libraries Audio Visual Center Academic Computing Support Academic Administration Office of Academic Affairs Minority Advising Program
TOTAL ACADEMIC SUPPORT

EAST GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATiON

Operating

Supplies &

Travel

Expenses

Equipment

$311,747.37 403,306.79 307,817.94
6,359.07 1,064.95 1,020.29 1,592.50
13,992.10 9,072.67
112,733.14
1,168,706.82

$0.00 5,635.08
5,635.08

$311,747.37 403,306.79 313,453.02
6,359.07 1,064.95 1,020.29 1,592.50
13,992.10 9,072.67
112,733.14
1,174,341.90

$280,048.02 383,748.71 288,979.02
13,005.87 5,143.36 111,626.94 1,082,551.92

$600.03 2,578.18 2,095.24
402.68 300.00 259.00 6,235.13

$17,487.71 16,202.90 20,396.34
1,064.95 1,020.29
583.55 3,629.31
847.20 61,232.25

$13,611.61 777.00
1,982.42 6,359.07 1,592.50
24,322.60

184,549.46 2,415.65 5,788.23
44,191.39 4,347.55
241,292.28

4,539.70 4,539.70
0.00

4,539.70
4,539.70
184,549.46 2,415.65 5,788.23
44,191.39 4,347.55
241,292.28

107,930.49 30,742.20 138,672.69

402.49 453.35 912.12 284.00 2,051.96

4,539.70
4,539.70
18,302.83 1,654.54 5,334.88
7,470.93 1,353.14
34,116.32

57,913.65 761.11
5,066.14 2,710.41 66,451.31

EAST GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, J994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) STUDENT SERVICES Student Service Administration Financial Aid Administration Office of Director of Financial Aid Student Activities Program Student Admissions Office of the Director of Admissions Student Records Office of the Registrar

43,956.16 39,733.79 28,058.68 78,036.50 67,682.32

Restricted

Total
43,956.16 39,733.79 28,058.68 78,036.50 67,682.32

TOTAL STUDENT SERVICES

257,467.45

0.00

257,467.45

INSTITUTIONAL SUPPORT

Executive Management

Office of the President

(...0..
en

Office of Institutional Research Fiscal Operations

Office of V.P. for Rscal Affairs

General Administration/Logistical Services

Personal/Communications

Procurement Services

Security Services

Stores/Printing/General

Public Relations & Development

General Institution

Staff Benefits

College Work Study Program

168,461.81 3,291.33
107,993.35
10,592.02 12,883.40 95,970.75 33,740.22 54,883.48
79,398.50 2,646.86

7,940.57

168,461.81 3,291.33
107,993.35
10,592.02 12,883.40 95,970.75 33,740.22 54,883.48
79,398.50 10,587.43

TOTAL INSTITUTIONAL SUPPORT

569,861.72

7,940.57

5IT.802.29

OPERATION & MAINTENANCE OF PLANT Physical Plant Administration Building Maintenance Custodial Services Utilities Landscape & Grounds Maintenance

68,121.19 64.828.53 69,627.20 141.346.21 69,432.30

68.121.19 64,828.53 69.627.20 141,346.21 69,432.30

TOTAL OPERATIONS & MAINTENANCE OF PLANT

413,355.43

0.00

413.355.43

Personal Services
37,398.69 33,269.04
63,268.13 58,041.66 191,9IT.52
148,826.84 3,291.33
90,131.63 10,592.02 12,255.20 91,878.49 37,589.85 79,398.50
473,963.86
61,988.59 35,655.62 59,439.43 52.544.22 209,627.86

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

5IT.50 1,613.88 1,511.01
662.90 809.98 5,175.27

5,979.97 4,850.87 26,547.67 12,746.47 8.830.68 58,955.66

1,716.21 2,562.97
280.24 298.64
4,858.06 1,228.86
6.20 64.85 1.299.91

15,006.62
14,749.91
628.20 3,812.02 25,870.22 15,875.02
10,587.43 86,529.42
4.903.74 29,186.71 10,187.IT 141,346.21 15,146.98 200,751.41

Equipment
1,359.00 1,359.00 2,912.14
548.84 7,870.00 1,119.97 12,450.95
1,676.25 1,676.25

EAST GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) SCHOLARSHIPS & FELLOWSHIPS Scholarships

Scholarships-Federal Pell Grants Program SEOG Program

Scholarships-State Funds

Fee Waivers Scholarships-Private Funds

2,644.00

SCholarships-Endowment Funds

Restricted
358,562.87 5,618.00
53,181.60 21,164.40
650.00

Total
358,562.87 5,618.00
53,181.60 2,644.00
21,164.40 650.00

TOTAL SCHOLARSHIPS & FELLOWSHIPS

2,644.00

439,176.87

441.820.87

TOTAL GENERAL & EDUCATIONAL EXPENDITURES

2,653,327.70

457,292.22

3,110,619.92

AUXILIARY ENTERPRISES EXPENDITURES FOOD SERVICES Snack Bar

4,074.60

4,074.60

TOTAL FOOD SERVICES

4.074.60

0.00

4.074.60

STORES AND SHOPS Bookstore

139,674.34

139,674.34

TOTAL STORES AND SHOPS

139,674.34

0.00

139.674.34

OTHER SERVICE UNITS Student Center

232.94

232.94

TOTAL OTHER SERVICE UNITS

232.94

0.00

232.94

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

143,981.88

0.00

143,981.88

TOTAL CURRENT FUND EXPENDITURES

$2,797,309.58

$457,292.22

$3,254,601.80

Personal Services
2,096,793.85 2,381.28 2,381.28
12,254.22 12,254.22
0.00 14,635.50 $2,111,429.35

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

19,620.33

358,562.87 5,618.00
53,181.60 2,644.00
21,164.40 650.00
441,820.87
887,945.63

1,693.32

0.00

1,693.32

127,420.12

0.00

127,420.12

0.00 0.00 $19,620.33

232.94 232.94 129,346.38 $1,017,292.01

Equipment
106,260.11 0.00 0.00 0.00 0.00
$106,260.11

REVENUE Student Fees
Fees-Student Activities Other Sources
TOTAL REVENUE
EXPENDITURES Social and Entertainment Activities Student Government Student Publications Other Programs
TOTAL EXPENDITURES
Excess Expenditures over Revenue
Beginning Fund Balance
ENDING FUND BALANCE

EAST GEORGIA COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES YEAR ENDED JUNE 30,1994

$24,444.00 80.25
13,612.10 2,5n.65 11,335.18
533.75

$24,524.25
28,058.68 (3,534.43) 9,259.88 $5,725.45

918

EAST GEORGIA COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FEDERAL FUNDS College Work-Study Program Pell Grants Program Supplemental Educ. Opportunity Grants
TOTAL FEDERAL FUNDS
STATE FUNDS Hope Program Post Secondary Program Global Studies
TOTAL STATE FUNDS

FUND BALANCE JULY 1,1993

RECEIPTS

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30,1994

($316.44) (25,576.13)
316.44 (25,576.13)
0.00

$7,543.44 386,699.00
5,675.56
399,918.00
46,453.60 9,802.00 500.00
56,755.60

$7,940.57 358,562.87
5,618.00 372,121.44
43,379.60 9,802.00
53,181.60

$529.43 2,560.00
374.00 3,463.43
0.00

($1,243.00)
(1,243.00) 3,074.00
500.00 3,574.00

PRIVATE FUNDS SEOG Matching Scholarship Exchange Club Scholarship Kiwanis SCholarship EGC Foundation Scholarship Delta Kappa Gamma Scholarship Agri-Business Scholarship Phyllis Dixon Scholarship AI Joyner Scholarship Shearouse Scholarship SGA Scholarship AYP Foundation Scholarship Ehrlich Memorial Scholarship Retired Teacher Scholarship Rountree Scholarship Mill Creek Foundation Scholarship Warren Memorial Scholarship Inter/Fest Mill Creek Culturefest-Local Walker Fund
TOTAL PRIVATE FUNDS
ENDOWMENT FUNDS G. L. Smith Scholarship EGC Faculty Scholarship
TOTAL ENDOWMENT FUNDS
TOTAL RESTRICTED FUNDS-CASH BASIS
AMOUNTS EXPENDED BUT NOT REIMBURSED
TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

1,000.00 1,511.96
760.00
350.00 536.00 10,017.27
16.60 600.00
40.00
850.00 2,865.71
100.20
18,647.74

1,874.00 200.00
2,255.04 600.00 250.00 150.00
335.07 500.00 983.40 900.00 200.00 1,000.00 10,000.00 2,514.89 4,604.00 930.38 20,314.57
47,611.35

409.61 2,884.50 3,294.11 (3,634.28)
$22,258.29

294.81 498.33 793.14 505,078.09
1,243.00 $506,321.09

1.874.00 200.00 667.00
3,767.00 600.00 250.00 166.00
1,000.00 500.00
1,000.00 600.00 200.00
1,000.00 8,500.00 5,380.60 4,704.20
930.38
31,339.18
500.00 150.00
650.00
457,292.22
$457,292.22

333.00
760.00
334.00 536.00 9,352.34
900.00 40.00
2,350.00

0.00
0.00 3,463.43 $3,463.43

20,314.57 34,919.91
204.42 3,232.83 3,437.25 40,688.16 1,243.00 $41,931.16

919

FUND BALANCE, ADJUSTED
ADDITIONS Interest Income Private Gifts
TOTAL ADDITIONS
TOTAL DEDUCTIONS
ENDING FUND BALANCE

EAST GEORGIA COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$2,347.00

$18,765.15

0.00 0.00 $2,347.00

0.00 0.00 $18,765.15

TOTAL
$21,112.15
0.00 0.00 0.00 0.00 $21,112.15

LOAN FUNDS Institutional Student Government Association Loan Fund
TOTAL LOAN FUNDS
ENDOWMENT FUNDS Restricted As To Income George L. Smith, II Endowment Funds East Georgia College Scholarship Fund
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30,1994

FUND BALANCE JULY1,1993

ADDITIONS

DEDUCTIONS

FUND BALANCE JUNE 30,1994

$2,347.00 2,347.00

$0.00 0.00

$0.00 0.00

$2,347.00 2,347.00

7,034.26 11,730.89
18,765.15
$21,112.15

0.00 $0.00

0.00 $0.00

7,034.26 11,730.89
18,765.15
$21,112.15

920

EAST GEORGIA COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

REVENUE/ADDITIONS State Appropriations - Lottery Funds Interest
TOTAL REVENUE/ADDITIONS
EXPENDITURESIDEDUCTIONS
Equipment Academic Building Administration Plant Operations Total Equipment
Expenditures Not To Be Capitalized Academic Student Center Total Expenditures Not To Be Capitalized
TOTAL EXPENDITUREs/DEDUCTIONS
TRANSFERS AMONG FUNDS Reserve for Renewals and Replacements
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$8,500.00 8,310.18

$0.00

12,810.18

0.00

Total

RENEWALS AND REPLACEMENTS

$8,500.00 8,310.18

$0.00

12,810.16

0.00

4,087.00 810.18
5,500.00 10,397.18
2,413.00 2,413.00 12,810.18
0.00
0.00 0.00 $0.00

0.00
0.00 0.00
0.00 2,203.80
0.00 0.00 0.00
0.00 2,203.80 $2,203.80

4,087.00 810.18
5,500.00 10,397.18
2,413.00 2,413.00 12,810.16
0.00 0.00 2,203.80 0.00 0.00 0.00
0.00 2,203.80
$2,203.60

0.00
850.92 850.92 850.92 7,871.47 7,671.47 22,008.10
0.00 29,028.65 $29,028.65

921

EAST GEORGIA COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30,1994

BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Expended from Georgia State Financing & Investment Commission Expended from Unexpended Plant Funds
TOTAL ADDITIONS
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$58,409.58 47,850.53

$4,503,223.30

$106,260.11 81,681.26 10,397.16

187,941.37 0.00
4,691,164.67 0.00
$4,691,164.67

922

EAST GEORGIA COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

YEAR ACQUIRED

INVESTMENT JULY 1, 1993

LAND Main Campus

TOTAL LAND

BUILDINGS Administration Building Student Services Building Academic Building Physical Education Building Maintenance-Warehouse BUilding Art Building

1974 1974 1974 1974 1974 19n

TOTAL BUILDINGS

IMPROVEMENTS OTHER THAN BUILDINGS Electrical Distribution System Landscaping Water Distribution System Walks, Drives, Markers & Athletic Facilities Walkway Lighting Campus Fencing Portable Irrigation System Cleaning and Grading Pond Greenhouse Nature Trail

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

LIBRARY COLLECTIONS General Acquisitions Donations

TOTAL LIBRARY COLLECTIONS

EQUIPMENT Administration Building Student Services Building Academic Building Physical Education Building Maintenance Building Art Building Grounds

TOTAL EQUIPMENT

TOTAL INVESTMENT IN PLANT

$152.859.45
152.859.45
242,886.79 316.847.04 1,131.723.16 297,337.72 131.300.82
1,420.95
2.121.516.48
195,851.32 48,645.37 168.396.19 196.653.64 63,672.00 15.021.00
6.988.98 8,721.21 9,424.17 3.777.15
717.151.03
826,899.04 18,491.46
845,390.50
150.387.19 28,684.02
309.508.28 29,061.96
109,089.59 8.272.30
31,302.50
666.305.84
$4.503.223.30

ADDITIONS

DEDUCTIONS

ADJUSTMENTS! TRANSFERS

$0.00 0.00

$0.00 0.00

$0.00 0.00

0.00

0.00

0.00

81,203.66

81.203.66
47,850.53 0.00
47.850.53
14.631.28 1.119.97
36.259.68
6.876.25 58,887.18 $187.941.37

0.00 0.00 0.00
0.00 $0.00

0.00 0.00 0.00
0.00 $0.00

INVESTMENT JUNE 30,1994
$152,859.45
152,859.45
242,886.79 316.847.04 1,131,723.16 297,337.72 131.300.82
1,420.95
2,121.516.48
2n,054.98 48,645.37 168,396.19
196.653.64 63.672.00 15,021.00 6,988.98 8.721.21 9,424.17 3,777.15
798.354.69
874,749.57 18,491.46
893,241.03
165.018.47 29.803.99
345,767.96 29.061.96
109,089.59 8.272.30
38.178.75
725.193.02
$4,691,164.67

923

EAST GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30.1994

FUNDS HELD ON DEPOSIT East Georgia Foundation Gamma Beta Phi Baptist Student Union Emanuel County Fair AS8OCiation AAU Garden Club Continuing Education Activity Fees Student PAGE Earth Awareness EGC Foundation Faculty Development East Georgia Foundation-Mill Creek East Georgia Foundation-Continuing Ed Sapelo Island Topographical Map Retirement Activity Insurance Premiums Administrative Allowance Department of Education Cash Account Deposits
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIP Regents Scholarship Miss Emanuel County Scholarship Cowart Family Scholarship Fay B. Lamb Scholarship Emanuel County 4-H Foundation Scholarship Student Incentive Grants Vidalia Lions Club Scholarship Sylvania Lions Club Johnson County PAGE Toombs County Retired Teachers
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

FUND BALANCE JULY 1.1993
($247.34) 305.38 380.71 19.30 0.00 788.40 318.11 (9.16) 0.00 0.00 19.10 207.00 0.00 26.00 (371.87) 124.55 0.00 0.00 0.00
1.580.18

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

$7.524.69 0.00
300.00 0.00
568.10 100.00 155.50 467.00 30.14 1,200.00
0.00 0.00 2,240.00 0.00 650.00 7,8n.15 2.580.00 397,348.00 2,056.82
423.0n.40

$6.755.21 79.78 27.98 0.00
455.04 0.00 0.00
434.38 4.00
769.80 19.10
207.00 2,240.00
26.00 278.13 7.635.55 2.580.00 397.348.00 1,968.82
420,808.59

$522.14 225.80 652.73 19.30 113.06 888.40 473.61 23.46 26.14 430.40 0.00 0.00 0.00 0.00 0.00 386.15 0.00 0.00 88.00
3,828.99

0.00 54.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
54.00

1.000.00 200.00
1,200.00 300.00
1.300.00 12.413.00
500.00 250.00 500.00 300.00
17.963.00

1,000.00 254.00
1,200.00 0.00
1,300.00 12.413.00
500.00 250.00 500.00 300.00
17,717.00

0.00 0.00 0.00 300.00 0.00 0.00 0.00 0.00 0.00 0.00
300.00

924

PAYROLL DEDUCTIONS FICA F I C A-Medicare Federal Withholding Tax State Withholding Tax Teacher Retirement System Group Insurance/Health Group Insurance/life Group Insurance/Family life Group InsurancelDental Long Term Disability Insurance Georgia Defined Contributions Tax Sheltered AnnuitieS-Equitable Tax Sheltered Annuities-Valic State Charities EGC Foundation Contributions TIAA-GREF U. S. Savings Bonds Garnishments Employer liability F I C A-Employer Group Health Insurance-Employer Group Life Insurance-Employer Teacher Retirement-Employer F I C A-Medicare-Employer TIAA-GREF-Employer
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

EAST GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993
0.00 0.00 0.00 0.00 0.00 2,404.20 1,054.04 75.20 0.00 363.18 0.00 0.00 0.00 96.00 809.00 0.00 0.00 0.00
0.00 10,301.09
399.50 0.00 0.00 0.00
15,302.21
$16,916.39

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE30,1994

87,978.00 21,795.80 166,916.81 61,133.54 60,653.19 38,377.35 12,013.45
1,511.05 5,101.00 5,407.05 2,641.78 20,300.00 4,320.00
592.00 0.00
26,764.17 3,000.00 9,395.11
87,978.00 187,654.55
8,518.50 144,364.71
21,795.80 17,842.62
996,054.08
$1,437,094.48

87,978.00 21,795.60 166,916.81 61,133.54 80,653.19 38,694.80 11,907.09
1,511.05 4,483.00 5,394.21 2,641.78 20,300.00 4,320.00
618.00 809.00 26,764.17 3,000.00 9,278.32
87,978.00 189,008.69
8,542.00 144,364.71
21,795.60 17,842.62
997,529.98
$1,436,055.57

0.00 0.00 0.00 0.00 0.00 2,086.95 1,180.40 75.20 618.00 376.02 0.00 0.00 0.00 70.00 0.00 0.00 0.00 116.79
0.00 8,946.95
376.00 0.00 0.00 0.00
13,826.31
$17,955.30

925

THIS PAGE LEFT BLANK
926

Floyd College
FINANCIAL REPORT
For the Year Ended June 30, 1994

H. Lynn Cundiff
President

FLOYD COLLEGE Rome, Georgia
927

W. Thomas Melton
Vice President for Finance

ASSETS Cash and Short-Term Investments Investments. at coat Accounts Receivable Notes Receivable Inventories Prepaid Expenees and Deferred Charges Investment in Plant
Land Buildings Improvements Other Than Buildings Library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Leaee Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted, allocated
Reeerves For Inventory For Renewals and Replacements For Subeequent Years' Expenditures For Other Reeerves
Loans to Students Unrestricted, unallocated (Surplus) Net Investment in Plant Restricted
Sponsored Reeearch U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

FLOYD BALANCE Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterpriees

RESTRICTED

$837,406.58 (33,383.75) 20.888.45

$225,711.42 1,008.58
247.204.&1

($1 ee,745.eo) 252,483.04

$824,879.29 $388,187.ee
343.839.39 732.007.38

$473,925.89 $7.374.39
7,374.39

$52,747.14 $0.00
0.00

TOTAL
$863,372.11 0.00
220,108.85 0.00
287,871.36 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$1,351,352.32
$395,542.38 0.00 0.00 0.00
343,839.39 0.00
739.381.n

20,000.00 87.284.63
5,407.28

247,564.89 218,988.81

92,871.91 $824,879.29

488,551.50 $473,925.89

52,747.14
52,747.14 $52,747.14

0.00 287,564.89
0.00 0.00 0.00
5,407.28 0.00
52,747.14 0.00 0.00 0.00
325,719.31
$1,085,101.08

928

COLLEGE SHEET June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$20,000.00

Unexpended

PLANT FUNDS Renewals And Replacements

$32,995.65 94,043.94

$251,843.47

Investment In Plant

AGENCY FUNDS

$0.00

$109,964.91

$0.00 $0.00

$20,000.00 $0.00

$127,039.59 $122,483.87

294,490.00 9,240,082.03
753,044.82 1,337,081.70 2,228,479.09

$251,843.47 $0.00

$13,853,177.64 $0.00

$109,964.91 $0.00

109,964.91

0.00

0.00

122,483.87

0.00

0.00

109,964.91

0.00 $0.00

20,000.00
20,000.00 $20,000.00

(3,468.17)

251,843.47 13,853,177.64

8,023.89 4,555.72 $127,039.59

251,843.47 $251,843.47

13,853,177.64 $13,853,177.64

0.00 $109,964.91

929

FLOYD
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUN D S RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts. Grants. and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources

$8,951,431.98 3,410.44

$0.00 1.089.737.23
1.353.87

$0.00 1.353,585.00
556.057.83 431.138.31
794.97
252.493.04

TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Loan Cancellations and Write-Offs Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities Capitalized Expenditures Non-eapitalized Expenditures Deductions to Plant Properties Other Deductions

8,954.842.42 8.949.381.00
4.608.26

1.091,091.10 980,634.20

2,594.069.15 2.338,961.24
22,492.63

TOTAL EXPENDITURES AND OTHER DEDUCTIONS NET INCREASE IN FUND BALANCES BEFORE TRANSFER
TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJUSTMENTSIRECLASSIFICAnONS

8.953,989.26 853.16
(1,239.00) (1,239.00)
(385.84)

980.634.20 110,456.90
(55.608.77) (55,608.77) 54.848.13

2,361,453.87 232,615.28
0.00 232.615.28 (228,122.13)

BEGINNING FUND BALANCE FUND BALANCES, JUNE 30.1994

93,057.75 $92,671.91

411.703.37 $466,551.50

48,253.99 $52,747.14

TOTAL CURRENT
FUNDS
$8.951.431.98 1,089,737.23 0.00 1.353,585.00 556.057.83 0.00 431.138.31 794.97 0.00 0.00 0.00 4.784.31 0.00 252,493.04
12,840,002.67
11,288,342.24 980.634.20 0.00 0.00 4,608.26 0.00 22.492.63 0.00
0.00 0.00 0.00 0.00
12.296.0n.33
343.925.34
0.00 (56,847.77)
(56.847.77)
287,On.57
(228.122.13)
553,015.11
$611,970.55

930

COLLEGE
IN FUND BALANCES June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

$0.00

$0.00

$0.00 140,807.00

$0.00

$0.00

15,489.15

312.55

1,092,767.36

0.00

0.00

156,588.70

0.00

1,092,767.36

1,605.40

0.00 0.00
0.00 0.00
$0.00

0.00 0.00
0.00 0.00
20,000.00 $20,000.00

157,615.87 3,680.00

38,281.87 8,071.67

162,901.27 (6,312.57)

46,353.54 (46,353.54)

0.00 1,092,767.36

1,239.00 1,239.00 (5,073.57)
9,629.29 $4,555.72

55,608.n 55,608.n
9,255.23
242,588.24 $251,843.47

0.00 1,092,767.36
(5,604.73) 12,766,015.01 $13,853,1n.64

931

FLOYD COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30,1994

REVENUE Educational and General Revenues
Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income
Endowment Other Sales and Services of Educational Departments Other Sources Total Educational and General Revenues

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

$2,785,480.51 8,008,523.00

$0.00

102,090.59 55,357.88 8,951,431.98

7,395.37 7,395.37

Sales and Services of Hospital

Sales and Services of Auxiliary Enterprises

1,082,341.88

TOTAL REVENUES

8,951,431.98

1,089,737.23

EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures Instruction Research Public Service Academic Support Student Services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures

4,825,818.98
888,336.74 n9,825.18 1,482,359.19 1,147,005.93
28,035.00 8,949,381.00

0.00

Hospital Expenditures

Auxiliary Enterprises Expenditures

980,834.20

Mandatory Transfers

TOTAL EXPENDITURES AND MANDATORY TRANSFERS

8,949,381.00

980,834.20

OTHER TRANSFERS AND ADDITIONSIDEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds

(1,239.00) 3,410.44
(4,808.28)

(55,808.77) 1,353.87

TOTAL OTHER TRANSFERS & ADDITIONSIDEDUCTIONS

(2,438.82)

(54,254.90)

RESTRICTED $0.00
1,328,789.71 585,119.13 423,552.40 1,500.00
2,338,981.24
2,338,981.24 494,429.08 9,422.75 40,880.13
1,794,429.28 2,338,981.24
2,338,981.24 232,815.28
232,615.28

NET INCREASE (DECREASE) IN FUND BALANCES

($385.84)

$54,848.13

$232,815.28

TOTAL CURRENT
FUNDS
$2,785,480.51 0.00
8,008,523.00 0.00
1,328,789.71 585,119.13 0.00 423,552.40
1,500.00 7,395.37 102,090.59 55,357.88 11,297,788.59
0,00
1,082,341.88
12,380,130.45
5,320,248.08 0.00 0.00
688,336.74 789,247.91 1,523,039.32 1,147,005.93 1,822,484.28 11,288,342.24
0.00
980,834.20
0.00
12,288,978.44
232,815.28 (56,847.77)
4,784.31
(4,608.26)
175,923.58
$287,On.57

932

FLOYD COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30,1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES

$8,858,448.39
3,410.44 8,859,858.83 8,857,304.82
4,608.26 8,861,913.08
0.00 (2,054.25)

$94,983.59
94,983.59 92,076.18
92,076.18 (1,239.00) (1,239.00) 1,668.41

ADJUSTMENTs/RECLASSIFICATIONS BEGINNING FUND BALANCE

27,464.90

65,592.85

AUXILIARY ENTERPRISES
$0.00 1,089,737.23
1,353.87 1,091,091.10
980,634.20
980,634.20 (55,608.77) (55,608.77) 54,848.13 411,703.37

FUND BALANCE, JUNE 30,1994

$25,410.65

$67,261.26

$466,551.50

TOTAL
$8,951,431.98 1,089,737.23 0.00 0.00 0.00 0.00 0.00 4,764.31 0.00
10,045,933.52
8,949,381.00 980,634.20 0.00 0.00 4,608.26 0.00 0.00
9,934,623.46
0.00 (58,847.77)
(58,847.77)
54,462.29
0.00
504,761.12
$559,223.41

933

FLOYD COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Non-Resident Tuition Student Activity Fees Fee Waivers Other Student Fees State Appropriations State of Georgia - General State of Georgia - Special Initiative Federal Grants and Contracts State Grants and Contracts Private Gifts, Grants and Contracts Investment Income Endowment Sales and Services of Educational Departments Library Fines Check Service Charges Testing Fees Revenues for Program Support Continuing Education Fees Other Sources Administrative Cost Allowance College Work-Study Program Pell Grants Program Supplemental Educ Opportunity Grants Program Group Insurance Continuation Program Veterans Administration Student Activities - Other Other Revenue
Total Educational and General
Auxiliary Enterprises Food Services Sales - Snack Bar Other Income - Interest Stores and Shops Sales - Bookstore Student Transportation Feeil Vending Operations - Institution
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

$2.806.384.81 54.852.20 89,539.00 28,035.00 6.669.50
5,968.523.00 40,000.00
2,676.47 1,280.40 4,915.00
93,238.72 14.006.36
2,904.50 9,585.00 1,958.13
45.16 469.00 5,444.59 20,945.14
8.951,431.98

1,328,789.71 585,119.13 424.383.40 669.00
2,338.961.24

$2,806.384.81 54,852.20 89,539.00 28.035.00 6,669.50
5,968,523.00 40,000.00
1,328,789.71 585,119.13 424,383.40
669.00
2,676.47 1,280.40 4,915.00
93,238.72 14.006.36
2,904.50 9,585.00 1.958.13
45.16 469.00 5,444.59 20,945.14
11,290,393.22

212,210.15 7,395.37
844,900.28 1,780.37
23,451.06 1.089,737.23
$10 .041,169.21

$2.338,961.24

212.210.15 7,395.37
844.900.28 1,780.37
23,451.06 1.089.737.23
$12,380.130.45

934

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

Division of Social Science

Department of Social Science

Department of Mental Health

Department of Hearing Impaired

Division of Natural Science

Department of Natural Science

Department of Dental Hygiene

Off Campus Centers

Etowah

North Metro Tech

Division of Humanities

Department of Humanities

Division of Nursing

CwD
(1l

Department of Nursing Division of Health/PEIRecreation

DepartmentofH-P-E-R

Division of Business

Department of Business

Community Education

Department of Community Education

Community Education- Departmental

SBDC Matching

Preparatory Adult Basic Education

Department of Developmental Studies

Hearing Impaired

TOTAL INSTRUCTION

ACADEMIC SUPPORT Libraries Library Academic Administration Office of Vice President of Academic Affairs Student Success

TOTAL ACADEMIC SUPPORT

FLOYD COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

Equipment

$542,805.34 135,647.32 188,076.94
698,052.44 29,560.51
206,713.51 334,440.97
548,499.20
460,933.42
351,305.66
252,245.35
248,523.45 86,198.55 8,540.07
676,529.40 57,746.85
4,825,818.98

$12,574.17 52,486.53
139,996.86 66,096.07
223,275.45
494,429.08

$555,379.51 188,133.85 188,076.94
698,052.44 29,560.51
206,713.51 334,440.97
548,499.20
600,930.28
417,401.73
252,245.35
471,798.90 86,198.55 8,540.07
676,529.40 57,746.85
5,320,248.06

$499,068.89 174,537.23 184,678.51
652,263.05 29,560.51
1n,505.91 310,837.69
529,467.29
527,038.85
354,843.54
241,756.49
368,385.35 28,286.68 1,669.36
662,417.01 57,746.85
4,800,063.21

436,849.90
217,931.53 31,555.31
686,336.74

436,849.90
217,931.53 31,555.31
686,336.74

298,042.91
198,990.73 14,187.94
511,221.58

$2,155.02 600.28 928.48
6,640.36
4,993.82 9,197.80 3,698.93 5,276.23 2,233.94 1,244.25 4,967.47 4,079.88 2,120.41 3,048.54
51,185.41

$51,827.82 12,690.81 2,469.95 36,821.25
24,213.78 5,232.18
13,005.20 66,287.42 50,581.95
9,244.61 53,406.20 53,831.99
4,750.30 8,420.27
392,783.73

$2,327.78 305.53
2,327.78
9,173.30 2,327.78 2,327.78 9,742.30
45,039.88
2,643.58 76,215.71

2,051.00
3,892.70 2,742.79
8,686.49

30,012.54
15,048.10 14,624.58
59,685.22

106,743.45 106,743.45

FLOYD COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATiONAL AND GENERAL EXPENDITURES (Continued)

STUDENT SERVICES

Student Services Administration

Vice-President for Student Affairs

117,533.80

Social and Cultural Oevelopment

Social and Cultural

Office of Student Activities Oirector

86,502.85

Couneeling and Career Guidance

Guidance services

138,824.79

Financial Aid Administration

Office of Director of Financial Aid

140,567.11

Student Activities

Student Activities Program

92,078.18

Office of Admissions and Records

228,520.63

Restricted 9,422.75

Total
128,956.55
86,502.85 138,824.79 140,567.11
92,078.18 228,520.63

TOTAL STUDENT SERViCES

(D

w
0)

INSTITUTIONAL SUPPORT

Executive Management

Office of the president

Office of Human Resources

Fiscal Operations

Office ofthe V P for Finance

General Administrative/Logistical services

Department of CamplJs Safety

Administrative Computing Support

Computer Center

Public Relations and Development

Office of Community Relations

Mail Room

General Institutional

General Institutional Expenses

FaCUlty and Staff Benefits

Institution Research

College Work-Study Program

n9,825.18
158,899.89 86,948.09 324,923.59 125,340.27
208,258.33 167,399.00
54,820.81
208,107.99 137,184.90
19,130.88 13,545.48

9,422.75 40,880.13

789,247.91
158,899.89 66,948.09
324,923.59 125,340.27 206,258.33
167,399.00 54,820.81 208,107.99 137,184.90 19,130.86 54,225.59

tOTAL INSTITUTIONAL SUPPORT

1,482,359.19

40,880.13

1,523,039.32

Personal Services
113,639.81
82,358.55 117,480.08 128,248.01
15,103.23 185,588.67 822,398.15
143,3n.11 53,384.41
294,238.22 119,128.81 131,121.48 98,690.08
3,701.06 137,184.90
15,217.50
998,043.57

OBJ ECT C LASSI FICATIO N

Operating

Supplies &

Travel

Expenses

2,248.57
438.16 2,788.34 2,422.11 3,234.86 4,380.09 15,472.13

10,935.41
3,705.94 14,088.59
6,034.89 73,254.08 34,471.87 142,470.76

5,179.24 393.75
4,022.64
1,388.09 2,229.82
2,366.26 15,579.80

9,838.01 10,655.17
23,383.40
6,211.46
48,181.94
61,982.43 54,820.81
129,020.81
1,547.10 54,225.59
399,846.72

Equipment
132.98
2,327.78 3,882.10
484.03 2,100.00 8,906.87
305.53 2,514.76 3,279.33
25,566.82 4.516.67
75,386.12
111,569.23

FLOYD COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

OPERATION & MAINTENANCE OF PHYSICAL PLANT

Physical Plant Administration

Director of Physical Plant

135,075.18

Building Maintenance

Building Maintenance

312,619.67

Custodial Services

Custodial Services

209.146.56

Utilities

Utilities

306,730.08

Landscape and Grounds Maintenance

Grounds Maintenance

183.434.44

Restricted

Total
135,075.18 312.619.67 209,146.56 306.730.08 183,434.44

TOTAL OPERATION & MAINTENANCE OF PLANT

1.147.005.93

1.147,005.93

SCHOLARSHIPS AND FELLOWSHIPS

(0 SCholarships

CAl '.l

SCholarships - Federal

Pell Grants

Supplemental Educ Opportunity Grant

State SCholarships

Fee Waivers

Private SCholarships

Endowment SCholarships

28,035.00

1.248.946.83 39.162.75
287,360.23
217,459.47 1.500.00

1.248.946.83 39,162.75
287,360.23 28,035.00
217,459.47 1,500.00

TOTAL SCHOLARSHIPS AND FELLOWSHIPS

28.035.00

1.794,429.28

1,822,464.28

TOTAL EDUCATIONAL & GENERAL EXPENDITURES

8,949.381.00

2,338,961.24

11,288.342.24

Personal Services
123,783.01 180.984.36 189,000.89 108.705.35 602,473.61
0.00 7.532.200.12

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

1,204.53 415.75
1,620.28

10,087.64 129,911.50
18,350.67 306.730.08
74.729.09 539,808.98

0.00 92.544.11

1.248.946.83 39,162.75
287,360.23 28,035.00
217.459.47 1.500.00
1.822,464.28
3,357,059.69

Equipment 1,308.06 1.795.00 3,103.06
0.00 306.538.32

AUXILIARY ENTERPRISES EXPENDITURES FOOD SERVICES Snack Bar
TOTAL FOOD SERVICES
STORES AND SHOPS Bookstore
TOTAL STORES AND SHOPS
OTHER SERVICE UNITS Student Transportation Vending Operations
TOTAL OTHER SERVICE UNITS
(0
wco TOTAL AUXILIARY ENTERPRISES EXPENDITURES
TOTAL CURRENT FUND EXPENDITURES

FLOYD COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30; 1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

220,273.55 220,273.55

220,273.55 220,273.55

106,126.07 106,126.07

59.33 59.33

114,088.15 114,088.15

753,699.27 753,699.27

753,699.27 753,699.27

103,371.71 103,371.71

199.67 6,461.71 6,661.38 980,634.20 $9,930,015.20

$2,338,961.24

199.67 6,461.71 6,661.38 980,634.20 $12,268,976.44

209,497.78 $7,741,697.90

2,115.82 2,115.82

648,211.74 648,211.74

2,175.15 $94,719.26

199.67 6,461.71 6,661.38 768,961.27 $4,126,020.96

Equipment $306,538.32

FLOYD COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30.1994

REVENUE Student Fees Fees-Student Activities Other Sources Interest Income Advertising- Newspaper
TOTAL REVENUE
EXPENDITURES Intramural Athletics Intramural Sports Social And Entertainment Activities Cultural Events Entertainment Art Gallery Lecture Series Student Government Student Activities Student Publications Newspaper Literary Magazine Student Handbook Other Identification Cards Activity Room Maintenance Graduation Honors Day Mr & Ms Floyd College Tower Hour Leadership Conference College Bowl Family Night Phi Theta Kappa Odyssey Program Psi Beta Volunteer Program Lifestyles
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance. Adjusted Adjustments - Prior Year Transfers to Unexpended Plant Fund
ENDING FUND BALANCE

$1.858.19 3.586.40
5.526.24 9.278.77
425.00 1,593.09
12,432.99 4.504.67 80.00
1.825.12 4,884.78 10.606.44 1,377.25
848.21 550.91 937.47 284.87 1.601.87 (469.50) 6.370.82 475.00 5.898.19 2,655.43

$89,539.00 5,444.59
11.623.81 16,823.10 8,764.75 17.017.66
37.846.86

$94,983.59
92,076.18 2.907.41
65,592.85 (6.63)
(1.239.00) $67,254.63

939

FLOYD COLLEGE
SCHEDULE OF OPERATION OF RESTRiCTED FUNDS Year Ended June 30,1994

FEDERAL FUNDS College Work-Study Program Pell Grant - Prior Year Pell Grant Program Supplemental Education Opportunity Grant
TOTAL FEDERAL FUNDS
STATE FUNDS Reserve Officers Course Title IV-A in Service Training Police Academy GA Incentive Scholarship Small Business Development Center *61 Small Business Development Center *62 Post Secondary *48 Vocational Rehabilitation Hope Grant *47 Health Services Technician Summer Youth Serve America Trade Adjustment Act Peach Tallatoona Headstart GED Certificate *49 Child Care
TOTAL STATE FUNDS
PRIVATE FUNDS National Youth Sports Program *26 National Youth Sports Program *25 GA History Day Foundation Scholars FC Endowment MCG Dental Hygiene Redmond Regional Scholarships Floyd Medical Center Headstart NW GA Hospital Nurses Humana Hospital Redmond Park Hospital Tuition Assistance Helene Fuld Health Trust
TOTAL PRIVATE FUNDS
ENDOWMENT FUNDS Floyd, Polk, Chattooga, Medical Scholarship
TOTAL ENDOWMENT FUNDS
TOTAL RESTRICTED FUNDS - CASH BASIS
AMOUNTS EXPENDED BUT NOT REIMBURSED
TOTAL RESTRICTED FUNDS - ACCRUAL BASIS

FUND BALANCE JULY 1,1993
($7,149.98) (0.29)
(111,202.01) (621.99)
(118,974.27)

RECEIPTS
$46,400.00 16,983.32
1,253,601.68 36,600.00
1,353,585.00

7,069.07 2.00
(57,991.87) 44.83
(20,255.98) 0.00 0.00
(810.12) 0.00 (0.00)
384.25 (4,656.23) (11,056.70)
(504.49)
(8,085.86)
(95,861.10)

137,195.46 34,950.00 70,011.25 22,715.47 23,608.00 46,366.07
117,202.37 38,755.08
8,577.33 21,797.58
3,645.66 7,000.00 9,995.54 14,238.02
556,057.83

37,917.82
484.49 0.00 0.00
(1,946.00) 0.00
(378.78) 554.94 400.00
(3,461.83) 7.40
33,578.04

17,752.91 45,560.00
12,100.00 1,500.00 7,326.00
135,000.00 49,155.49
107,385.00 40,572.99 14,785.92
431,138.31

1,389.19 1,389.19 (179,868.14)
$48,253.99

794.97 794.97 2,341,576.11 252,493.04 $2,594,069.15

DEDUCTIONSfTRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30,1994

$40,680.13 16,983.03
1,231,963.80 39,162.75
1,328,789.71

$2,904.50
9,585.00 1,958.13
14,447.63

($4,334.61) 0.00
(99,149.13) (5,142.87)
(108,626.61)

126,056.17 31,773.40 48,396.33 48,822.95 23,604.00 56,046.61
135,071.60 52,486.53
9,422.75 12,890.78 6,169.02 6,420.12 15,994.02 11,964.85
585,119.13

0.00

7,069.07 2.00
(46,852.58) 3,221.43 1,358.94
(26,107.48) 4.00
(10,490.66) (17,869.23) (13,731.45)
384.25 (5,501.65) (2,149.90) (3,027.85)
579.88 (5,998.48) ($5,812.69)
(124,922.40)

56,988.10 9,107.97
12,100.00 1,500.00 6,655.00
135,000.00 49,265.22
103,167.45 36,829.41 13,770.25
424,383.40

3,504.00 4,541.00
8,045.00

(1,317.37) 36,452.03
484.49 0.00 0.00
(1,275.00) 0.00
(488.51) 554.94 1,113.55 (797.42) (2,446.16)
7.40
32,287.95

669.00 669.00 2,338,961.24
$2,338,961.24

0.00 22,492.63
$22,492.63

1,515.16 1,515.16 (199,745.90) 252,493.04 $52,747.14

940

FLOYD COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1994

BEGINNING FUND BALANCE Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Interest Income
TOTAL ADDITIONS
DEDUCTIONS Scholarships
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS

ENDOWMENT FUNDS

$0.00 0.00

$20,000.00 0.00
20,000.00

0.00

0.00

0.00

0.00

0.00 $0.00

0.00 $20,000.00

TOTAL
$20,000.00
20,000.00
0.00 0.00
0.00 0.00
0.00 0.00 0.00 $20,000.00

SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30,1994

FUND BALANCE JUNE 30,1993

ENDOWMENT FUNDS Restricted As To Income Floyd. Polk, Chattooga, Medical Scholarship
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

$20,000.00 20,000.00
$20,000.00

ADDITIONS

DEDUCTIONS

ADJUSTMENETS & TRANSFERS

FUND BALANCE JUNE 30,1993

$0.00 0.00
$0.00

$0.00 0.00
$0.00

$0.00 0.00
$0.00

$20,000.00 20,000.00
$20,000.00

941

FLOYD COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED AND RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

REVENUEs/ADDITIONS State Appropriations - Lottery Funds Salvage Sales Interest Income -NOW accounts
TOTAL REVENUEs/ADDITIONS
EXPENDITURESIDEDUCTIONS Buildings Bookstore Renovation Total Buildings
Improvements Other than BUildings Paving
Total Improvements Other Than Buildings
Equipment Computer
Bookstore Vehicle Replacement
Student Activities Total Equipment
Expenditures Not to be Capitalized Computer Software Bookstore Total Expenditures Not to be Capitalized
TOTAL EXPENDITURESIDEDUCTIONS
TRANSFERS AMONG FUNDS Reserve-Renewals & Replacements Transfer from Student Activities
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance. Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury- General Funds
ENDING FUND BALANCES Unallocated Allocated
TOTAL ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

Total

RENEWALS AND REPLACEMENTS

$140.807.00 312.55
15,469.15
156.588.70

$0.00 0.00

$140.807.00 312.55
15,469.15
156.588.70

$0.00 0.00

12,673.70 12.673.70
143.703.17
1.239.00 144,942.17
3,680.00 3,680.00 161.295.87
1.239.00 1.239.00 1,605.40
(1.605.40)
(3,468.17) 0.00
($3,468.17)

0.00
0.00 0.00
0.00 8,023.89
0.00 8.023.89 $8.023.89

0.00
12,673.70 12.673.70
143.703.17 0.00
1,239.00 144.942.17
3.680.00 0.00
3.680.00 161.295.87
0.00 1.239.00 1,239.00 9.629.29
0.00 0.00 (1,605.40)
(3.468.17) 8,023.89 $4.555.72

21.619.43 21.619.43
3.214.44 13,448.00 16,662.44
8,071.67 8,071.67 46.353.54 $55.608.n 55.608.n 242.588.24
0.00 251.843.47 $251.843.47

942

FLOYD COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30,1994

BEGINNING INVESTMENT IN PLANT Adjustments, Reclassifications
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended From GSFIC Expended From Current Funds Equipment Library Collections Expended From Unexpended Plant Funds Capital Outlay Projects Equipment Expended From Renewals and Replacement Funds Donation by City of Rome (Heritage Hall)
TOTAL ADDITIONS
DEDUCTiONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$12,766,015.01 (5,604.73)

$197,733.09 108,805.23
12,673.70 144,942.17

111,331.30
306,538.32
157,615.87 38,281.87
479,000.00

$12,760,410.28
1,092,767.36 0.00
13,853,177.64 0.00
$13,853,177.64

943

FLOYD COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

YEAR ACQUIRED

INVESTMENT JULY1,1993

LAND Heritage Hall Campus Main Campus

TOTAL LAND

BUILDINGS Hertiage Hall and Annex Administration Building A Academic BUilding B Physical Education Building D Physical Education Addition Maintenance Building E Relocatable Building Greenhouse Classroom F/library Shop Addition Astronomy Lab Health Science Building Administrative Annex Gazebo

1994 1970 1970 1970 1980 1970 1972 1972 1974 1974 1980 1975 1990 1991

TOTAL BUILDING

IMPROVEMENTS OTHER THAN BUILDINGS Landscaping Gas Distribution Electrical Distribution System Mechanical Systems Design Parking Lots and Roadways Sidewalks Outdoor lights Water Distribution System Sewer Drainage System Gasoline Storage Tank and Pump Maintenance Fencing Baseball and Boat Fencing Irrigation System Tennis Courts Pavilion Fitness Trail Signage Flag Poles Outdoor Sign Visible Alarm System

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

LIBRARY COLLECTIONS General Acquisition

TOTAL LIBRARY COLLECTIONS

$0.00 189,490.00
189,490.00
717,288.04 1,783,089.81
300,000.00 1,988,835.89
171,925.23 12,288.18 3,139.23
2,183,554.08 128,217.42 9,998.81 837,785.87 880,357.87 9,373.29
8,783,831.30
84,154.89 12,400.00 73,058.99 39,417.40 99,828.22 12,195.00 43,585.00 24,218.00 130,825.80
1,890.00 1,710.52 8,789.80 33,888.11 98,218.81 11,784.81 5,920.14 19,508.28 4,058.25
4,835.00
709,880.82
1,228,278.47
1,228,278.47

ADDITIONS

DEDUCTIONS

$125,000.00 125,000.00 331,000.00 103,831.30

$0.00 0.00

21,819.43

458,450.73

0.00

12,873.70

30,490.50 43,164.20 108,805.23 108,805.23

0.00 0.00

TRANSFERS

INVESTMENT JUNE 30, 1994

$0.00 0.00

$125,000.00 189,490.00
294,490.00

0.00

331,000.00 717,288.04 1,888,900.91 300,000.00 1,988,835.89 171,925.23
12,288.18 3,139.23
2,205,173.51 128,217.42 9,998.81 837,785.87 880,357.87 9,373.29
9,240,082.03

0.00

84,154.89 12,400.00 73,058.99 39,417.40 112,501.92 12,195.00 43,585.00 24,218.00 130,825.80
1,890.00 1,710.52 8,789.80 33,888.11 98,218.81 11,784.81 5,920.14 19,508.28 4,058.25 30,490.50 4,835.00
753,044.82

1,337,081.70

0.00

1,337,081.70

944

EQUIPMENT Administrative Auxiliary Enterprises Academic Building Library Language Laboratory Physical Education Maintenance Motor Vehicles-Road Motorized Vehicles-Qff Road Computer Hardware F-Wing Astronomy Equipment Cartersville North Metro Tech Lottery Equipment New Administrative Annex Heritage Hall Annex Library Computer
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

FLOYD COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1994

YEAR ACQUIRED

INVESTMENT JULY 1,1993

ADDITIONS

DEDUCTIONS

TRANSFERS

INVESTMENT JUNE 30,1994

390,419.34 29,782.40
207,347.35 252,n4.99
43,387.00 111,959.16
24,473.32 113,366.01 118,973.58 328,095.87 83,193.16
1,995.00 13,845.80
4,815.50
123,503.75
26,804.39
1,874,736.62
$12,766,015.01

19,549.93 2,946.57
22,572.65 15,169.99
14,105.67 11,610.17 25,448.00 10,822.00 26,830.82
7,265.25
3,634.73 143,703.17
15,943.64 39,744.61
359,347.20
$1,092,767.36

0.00 $0.00

(5,604.73)

404,364.54 32,728.97
229,920.00 267,944.98
43,387.00 126,064.83
36,083.49 138,814.01 129,795.58 354,926.69
90,458.41 1,995.00
13,845.80 8,450.23
143,703.17 139,447.39
39,744.61 26,804.39

(5,604.73)

2,228,479.09

($5,604.73) $13,853,1 n.64

945

FLOYD COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS - PRIVATE TRUST Year Ended June 30,1994

FUNDS HELD ON DEPOSIT H P ERClub Student Nurses Club (ans) Baptist Student Union GANS-GA Assoc Nurs. Stud. Nursing Class of 1994 Nursing Class of 1993 SGA - McHenry Elementary Environmental Awareness Deaf Awareness Club VI P's Mental Health Club Black Awareness Club Loan Fund Matching S B D C Special Funds Literary Meet Alumni Association Course Participation Fees 7 AM Basketball Tournament Public Serv- Coord of Services Police Academy Reserve Training
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Dorothy Strother Scholarship Dawson Co High School L. Long Scholarship First Presbyterian Clear VU Cable TV Regents Scholarship MT Vernon Mills Foundation United Paperworkers Union Junior Service League AT&T Tuition Assistance M.A. Johns Scholarship American Legion American Legion M/H Scholarship Floyd Cnty Mental Health Sch. auota Club of Rome Private Scholarship FMC Barbara Holden Scholarship Chick-fil-a Scholarship General Motors Tuition Asst Rome Boys Club SGA Leadership Service Conference Mckay Memorial Scholarship Huntsman Chemical Corp Peperell High School Appleby Scholarship-Fouche Rainbow Fund Workmen's Compensation Hon Industry Scholarship Chapter 31 Big Canoe Scholarship SCIO Alumni Association United Bank & Trust

FUND BALANCE JULY 1,1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

$8,040.83 285.33 19.34 55.20 65.00
1,219.27 14.05 20.75 (18.51)
155.22 419.92 13,646.65 1,528.09 306.72 420.64 357.00 1,469.67
14,228.96
42,234.13

$7,219.22 1,876.66 50.00
3,687.14 818.98
18.51 1,425.00
1,417.30
100.00
14,435.80 39,021.31
6,121.43 15,225.00
91,416.35

$8,361.61 1,935.19 8.27 3.80 1,357.00 1,905.56
252.91 12.59
0.45
100.00
14,792.80 34,285.90
6,644.29 1,285.00
70,945.37

$6,898.44 226.80 61.07 51.40
2,395.14 132.69 14.05 20.75 (252.91)
1,412.41 155.22 419.92
15,063.50 1,528.09 306.72 420.64
6,205.08 (522.86)
28,168.96
62,705.11

200.00
1,450.00
750.00
840.84 250.00 (2,000.00) 200.00 326.17
500.00 2,912.81
(28.00) (644.00)
3.14 395.68 383.00
1,150.00 667.00 (0.00)

1,000.00
200.00 653.00 500.00 3,100.00 2,350.00 1,000.00
145.00 3,500.00
667.00 2,000.00
(200.00) 2,000.00 18,396.68
200.00 1,000.00
28.00 644.00
1,000.00 1,000.00
500.00 4,400.00
2,695.36 400.00
1,047.86 1,500.00
500.00 600.94

1,000.00 200.00 200.00 653.00 500.00
4,450.00 2,350.00 1,000.00
145.00 3,636.50
583.00
1,500.00 15,412.19
700.00 3,176.00
28.00 1,000.00
666.00 500.00 1,500.00 667.00 3,245.36 400.00 2,082.49 1,500.00 500.00 600.94

100.00
750.00 704.34 334.00
826.17 2,984.49
736.81
(24.86) 395.68 717.00 4,050.00 (550.00) (1,034.63)

946

FLOYD COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS - PRIVATE TRUST Year Ended June 30.1994

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) Georgia Power Loan Etowah Employment Agency Trion High School Kappa Kappa Iota Inland Container Corp Etowah Foundation Scholarship Rollins Scholarship Cedartown Jr. Service League Slone-Mobbs Scholarship Amer Legion Ladies Aux Sch Best Silver Club Baptist Medical Center Stan Hughes Scholarship FC Foundation Barber Scholarship Chiaha Scholarship Pilot Club General Motors Scholarship Trippe Foundation Scholarship PEO Scholarship City of Rome Lagrange Headstart Bell South Scholarship Jason Burley Scholarship Airline Dislocated Worker 40/8 Scholarship North Metro Tech Credit Women of the Moose Air Force Aid Society World Carpet Scholarship Optimist Club Scholarship Army Tuition Assistance Navy Tuition Asistance Business & Professional Womens Club Tallatoona Headstart Bryant Jordan Scholar Athlete Program National Honor Society Interdenominational Fellowship Cedartown Health Care
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

FUND BALANCE JULY 1,1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30. 1994

0.00 0.00 (10.00) (363.00) 0.87
0.11 412.16 500.00
30.00 91.00
0.08
(0.00) 381.00 (435.00)
87.00
202.04
(440.00) 250.49
0.00
500.00 250.00
67.00 (0.45)
8,879.94

1,500.00 134.99 200.75 250.00
3.000.00 6.138.00 1,000.00
210.00 1.300.00
7,755.00 700.00
100.00 28.00
1.431.12 450.00
5.376.00
903.00 638.00 2,807.75 16.233.60
1,000.00 3.267.00 1,000.00
601.50
377.00 1.438.29 1.500.00
0.45
110.166.29

1.500.00 384.99 200.75 250.00
3,000.00 6.126.00
637.00
210.00 1,300.00
7,755.00 700.00
100.00
1,440.96 300.00
5.091.00
315.00 1,032.14
698.00 2.807.75 19.628.10
1.000.00 3,267.00
500.00 811.50 112.50 377.00 1,438.29 1.500.00
110,678.46

(250.00)
0.87
0.11 412.16 500.00
30.00 91.00
0.08
28.00 (9.84) 531.00 (150.00) 87.00 (315.00) 72.90 (60.00) 0.00 (3,834.50) 250.49 0.00 0.00 500.00 (210.00) (112.50)
500.00 250.00
67.00
8,367.77

947

FLOYD COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS - PRIVATE TRUST Year Ended June 30,1994

PAYROLL OPERATIONS Payroll Deductions TSA Lincoln National Federal W/H Tax FICA/Employee State Withholding Taxes Group Insurance/Health Group Insurance/Life - Employee Group Insurance/Life Family Group Insurance/Long Term Disability Group Insurance/Long Term Disability2 Teachers Retirement OPT 1 TIM - Employee OPT 2 TIM - Employee United Way Floyd County AAUP FC Foundation Garnishments Credit Union Liberty National Insurance Dental Insurance Medicare Defined Contribuition Retire OPT 1 TIM Retire OPT 2 Valic Employer Liability OPT 1 TRS-TIM OPT 2 TRS-TIM Teachers Retirement - Employer Medicare FICA Group Insurance/Health - Employer Group Insurance/Life - Employer
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS - PRIVATE TRUST

FUND BALANCE JULY 1,1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1994

8,107.87 1,798.24
286.19 703.71 114.25
224.88 24,247.70
1,128.02 34,590.86 $85,704.73

89,568.92 861,207.00 317,188.07 231,825.11 147,848.18
39,422.28 5,729.30 8,130.29 8,038.00
278,194.44 3,158.78 2,228.12 3,528.50 1,723.90 5,864.50 3,814.78
251,584.11 2,352.83
15,178.50 84,148.38 29,822.34 25,005.49
9,370.82
13,513.75 4,031.01 579,883.04 84,148.38 317,188.07 811,180.81 28,153.15
3,880,384.59
$4,081,987.23

89,568.92 861,207.00 317,188.07 231,825.11 144,812.22
39,180.87 5,817.14 8,574.58 5,290.28
278,308.89 3,158.78 2,228.12 3,528.50 1,723.90 5,864.50 3,814.78
251,584.11 2,119.28
13,342.50 84,148.38 29,822.34 25,005.49
9,370.82
13,513.75 4,031.01
579,887.92 84,148.38
317,188.07 812,320.80
28,153.17
3,858,083.22
$4,037,707.05

9,143.81 2,059.83
378.35 259.44 747.74
233.55 1,834.00
23,107.71 1,128.00
38,892.03 $109,984.91

948

Gainesville College
FINANCIAL REPORT
For the Year Ended June 30, 1994

J. Foster Watkins
President

GAINESVILLE COLLEGE Gainesville, Georgia
J. Bob Howington
Vice President for Business Affairs

949

GAINESVILLE BALANCE
Year Ended

ASSETS Cash and Short-Term Investments Investments. at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land Buildings Improvements Other Than Buildings library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted. allocated
Reserves For Inventory For Renewals and Replacements For Subsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted. unallocated (Surplus) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$874,n1.38 (1,802.02) 12.381.38

$514,048.58 39.859.18 81.714.21

($163.965.12) 178,894.07

$885.350.72
$322.755.87
499.248.50 2,859.27
824,881.44

$815.421.95 $13.414.95 830.00 14.244.95

$12.928.95 $0.00
0.00

13.500.00
37,942.22 4.807.29
4.439.n

81.714.21
539.195.88 288.93

12.928.95

80.889.28 $885.350.72

801.1n.00 $815.421.95

12,928.95 $12.928.95

TOTAL
$1.224,854.82 0.00
214,751.23 0.00
74,095.57 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$1,513.701.82
$338.170.82 0.00 0.00 0.00
500.078.50 2.859.27
838.908.39
75.214.21 0.00
5n.138.08 5.074.22 0.00 4.439.n 0.00
12.928.95 0.00 0.00 0.00
874,795.23
$1,513.701.82

950

COLLEGE SHEET June 30, 1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$10,722.50

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

AGENCY FUNDS

$458,204.74 10,214.08

$404,n1.15

$0.00

$108,495.15

$0.00 $0.00

$10,722.50 $0.00

$468,418.82 $468,387.68

107,823.97 10,708,702.88
503,833.07 1,317,984.11 1,918,893.78

$404,n1.15 $0.00

$14,555,037.n $0.00

$108,495.15 $0.00

108,495.15

0.00

0.00

468,387.68

0.00

0.00

108,495.15

0.00 $0.00

10,722.50
10,722.50 $10,722.50

31.14
31.14 $468,418.82

404,n1.15 14,555,037.n

404,n1.15 $404,n1.15

14,555,037.n $14,555,037.n

0.00 $108,495.15

951

GAINESVILLE
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUN D S RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources

$10,501,111.21 6,881.33

TOTAL REVENUES AND OTHER ADDITIONS

10,507,792.54

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year
To State Treasury - General Loan Cancellations and Write-Offs Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities
Capitalized Expenditures Non-eapitalized Expenditures Deductions to Plant Properties Other Deductions

10,518,167.69 2,978.39 2,147.48

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

10,521,293.58

NET INCREASE IN FUND BALANCES BEFORE TRANSFER

(13,501.02)

TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers

TOTAL TRANSFERS AMONG FUNDS

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

(13,501.02)

ADJUSTMENTs/RECLASSIFICATIONS

BEGINNING FUND BALANCE

74,190.30

FUND BALANCES, JUNE 30, 1994

$80,889.28

$0.00 902,547.73
902,547.73 797,449.87
27.05
797,478.92 105,070.81 (49,480.43) (49,480.43) 55,590.38 545,588.62 $801,1n.00

$0.00 n5,018.58 374,719.73
57,500.00 295.18
176,894.07 1,384,425.54 1,350,428.59
9,808.78
1,380,237.37 24,188.17
0.00 24,188.17 (24,911.41 ) 13,852.19 $12,928.95

TOTAL CURRENT
FUNDS
$10,501,111.21 902,547.73 0.00 n5,018.58 374,719.73 57,500.00 0.00 295.18 0.00 0.00 0.00 8,881.33 0.00 178,894.07
12,794,785.81
11,888.598.28 797.449.87 9.808.78 0.00 2,978.39 0.00 0.00 2,174.53 0.00 0.00 0.00 0.00 0.00
12.879.007.85
115,757.98
0.00 (49,480.43)
(49.480.43)
88,2n.53
(24.911.41)
833,429.11
$874,795.23

952

COLLEGE
IN FUND BALANCES June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

$0.00 4,800.00

$0.00

$0.00

26,849.94

450,000.00

1,887,218.31

0.00

0.00

481,649.94

0.00

1,887,218.31

0.00 0.00
0.00 0.00
0.00 $0.00

0.00 0.00
0.00 0.00
10,722.50 $10,722.50

475,099.20 6,869.49
481,968.69 (318.75)
349.89 349.89
31.14
0.00 $31.14

8,353.00
6,353.00 (8,353.00)

27,480.14
27,480.14 1,859,758.17

49,130.54 49,130.54 42,777.54
381,993.61 $404,n1.15

0.00 1,859.758.17
89.85 12,695,189.75 $14,555,037.n

953

GAINESVILLE COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30,1994

REVENUE Educational and General Revenues
Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income
Endowment Other Sales and Services of Educational Departments Other Sources Total Educational and General Revenues
Sales and Services of Hospital
Sales and Services of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures Instruction Research Public Service Academic Support Student Services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures
Hospital Expenditures
Auxiliary Enterprises Expenditures
Mandatory Transfers
TOTAL EXPENDITURES AND MANDATORY TRANSFERS
OTHER TRANSFERS AND ADDITIONSIDEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
TOTAL OTHER TRANSFERS & ADDITIONSIDEDUCTIONS
NET INCREASE (DECREASE) IN FUND BALANCES

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

TOTAL CURRENT
FUNDS

$2,873,560.70 7,202,381.00
270,907.91 154,281.80 10,501,111.21
10,501,111.21

0.00
902,547.73 902,547.73

785,207.80 378,888.22 208,532.57
1,350,428.59
1,350,428.59

$2,873,560.70 0.00
7,202,381.00 0.00
785,207.80 378,888.22 208,532.57
0.00
0.00 0.00 270,907.91 154,281.80 11,851,539.80
0.00
902,547.73
12,754,087.53

5,420,835.35 84,787.98
1,058,325.85 1,111,130.94 1,529,784.89 1,272,350.95
38,971.75 10,518,187.89
10,518,187.89
4,533.85 (2,978.39) 1,555.48
($13,501.02)

0.00 797,449.87
797,449.87
(49,480.43) (27.05)
(49,507.48) $55,590.38

229,511.59 117,500.00 89,5n.20 933,839.80 1,350,428.59
1,350,428.59

5,850,348.94 0.00
84,787.98 1,175,825.85 1,111,130.94 1,599,342.09 1,272,350.95
972,811.55 11,888,598.28
0.00
797,449.87
0.00
12,884,048.15

24,188.17 24,188.17

24,188.17 (49,480.43)
4,508.80
(2,978.39)
(23,783.85)

$24,188.17

see,2n.53

954

GAINESVILLE COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30,1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities .

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contract. Private Gifts, Grants. and Contracts Investment Income Prior Year Adjustment. Other Additions
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year
To State Treasury - General Funds Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJUSTMENTs/RECLASSIFICATIONS
BEGINNING FUND BALANCE

$10,245,254.39
6,487.09 10,251,741.48 10,245,154.23
2,978.39 2,147.48 10,250,280.10
0.00 1.481.38 21,285.88

$255,856.82
194.24 256,051.08 271,013.48
271,013.48
0.00 (14,982.40) 52.904.62

AUXILIARY ENTERPRISES
$0.00 902,547.73
902.547.73 797,449.87
27.05 797,476.92 (49,480.43) (49.480.43) 55,590.38 545.588.62

FUND BALANCE. JUNE 30. 1994

$22,747.08

$37,942.22

$601,ln.00

TOTAL
$10,501,111.21 902,547.73 0.00 0.00 0.00 0.00 0.00 8.881.33 0.00
11,410.340.27
10,516.167.69 797,449.87 0.00
2,978.39 2,174.53
0.00
11,318,nO.48
0.00 (49,480.43)
(49,480.43)
42,089.38
0.00
619,n8.92
$881,888.28

955

GAINESVILLE COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30.1994

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Non-Resident Tuition Late ~egistration Fees Student Activity Fees Fee Waivers Other Student Fees State Appropriations State of Georgia - General State of Georgia - Lottery Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Sales and Services of Educational Departments Ubrary Fines Check Service Charges Revenues for Program Support Continuing Education Fees Other Sources Administrative Cost Allowance College Work-Study Program Pell Grants Program Supplemental Educ Opportunity Grants Program Student Activities - Other Other Revenue
Total Educational and General
Auxiliary Enterprises Food Services Sales - Snack Bar Other Income - Interest Stores and Shops Sales - Bookstore Other Income - Interest Other Service Units Student Transportation Sales - Bus and Van Rents Vending Operations - Institution Sales
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

$2,587,378.80 59.008.05 2.244.50
182.744.00 38.971.75 23.217.80
7,052,381.00 150,000.00
18,885.48 882.00
253,380.45
3,881.78 1,282.00 4,885.00 93,112.82 51,340.00
10,501,111.21

$0.00
785,207.80 378,888.22 208.532.57
1.350,428.59

$2,587,378.80 59.008.05 2,244.50
182.744.00 38,971.75 23,217.80
7,052.381.00 150.000.00 785,207.80 378,888.22 208,532.57
18,885.48 882.00
253,380.45
3,881.78 1,282.00 4,885.00 93.112.82 51.340.00
11.851,538.80

184,100.09 11.890.27
8n,105.32 11,890.31
9,883.85 28,297.89 902,547.73
$11,403,858.94

$1,350,428,59

184,100.09 11.890.27
en.105.32 11.890.31
9,883.85 28.297.89 902,547.73
$12.754,087.53

956

EDUCATIONAL AND GENERAL EXPENDITURES RESIDENT INSTRUCTION FUNDS INS T R UC T ION General Academic Instruction Division Of Humanities
General Dept Drama Division of Natural Science Dept of Physical Education Division of Social Science Division of Business Administration Community Education Dept of ContinUing Education Preparatory and Remedial Instruct Division of Special Studies
(Q TOTAL INSTRUCTION
(..J..1. PUBLIC SERVICE Community Services Conferences and Workshops
TOTAL PUBLIC SERVICE
ACADEMIC SUPPORT Libraries Learning Resource Center General Dept Hosch Library Media Services Academic Computing Support Computer Services Academic Administration Office of Academic Dean
TOTAL ACADEMIC SUPPORT

GAINESVILLE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

Equipment

$1,380,719.82 69,134.85
1,370,505.76 388,392.09 785,989.86 565,275.18
307,525.53
573,292.26
5,420,835.35

$0.00 80,000.00 95,664.61
73,846.98
229,511.59

$1,380,719.82 129,134.85
1,466,170.37 388,392.09 785,989.86 565,275.18 0.00 381,372.51 0.00 573,292.26
5,650,346.94

$1,308,036.37 93,813.45
1,320,151.76 366,190.26 761,135.74 533,730.03
213,579.05
565,600.33
5,162,236.99

84,787.96 84,787.96

84,787.96

83,996.70

0.00

84,787.96

83,996.70

233,311.44 401,056.17
62,475.68
137,465.50
224,017.06
1,058,325.85

112,500.00
5,000.00 117,500.00

0.00 345,811.44 401,056.17
62,475.68 0.00
137,465.50
229,017.06
1,175,825.85

125,050.31 303,512.82
51,803.61
49,472.20
197,894.79
727,533.73

$8,555.11 423.00
11,218.20 2,040.15 2,283.65 4,134.88
3,923.54
3,554.86
34,133.39

$43,733.34 34,898.40 86,988.45 20,161.68 21,320.86 18,237.27
163,869.92
4,137.07
393,346.99

791.26

0.00

791.26

$2,395.00 47,811.96
1,249.61 9,173.00
60,629.57
0.00

1,581.17 15.75
2,130.40 3,727.32

43,073.21 43,302.01 10,856.32
42,345.47
18,43O.n
158,007.78

1n,687.92 52,660.17
45,647.83 10,561.10 286,557.02

GAINESVILLE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

OPERATION & MAINTENANCE OF PLANT

Physical Plant Administration Director Of Plant Operations

121,968.99

Building Maintenance

Maintenance Shops

367,554.67

Custodial Services

Building Cleaning Services

243,642.01

Utilities Heat, Power, and Water
Groudskeeping

320,141.20 219,044.08

Restricted

Total
0.00 121,968.99
367,554.67 0.00
243,642.0~
0.00 320,141.20 219,044.08

TOTAL OPERATION & MAINTENANCE OF PLANT

1,272,350.95

0.00

1,272,350.95

SCHOLARSHIPS AND FELLOWSHIPS
Scholarships
(0 Supplemental Education Opportunity Grants C1 Hope Program
(0
Pell Grants
Pell/Pr Yr
Tuition & Fee Waivers

38,971.75

39,500.00 213,209.20 678,733.50
2,397.10

39,500.00 213,209.20 678,733.50
2,397.10 38,971.75

TOTAL SCHOLARSHIPS AND FELLOWSHIP

38,971.75

933,839.80

972,811.55

TOTAL EDUCATIONAL AND GENERAL EXPENDITURES 10,516,167.69

1,350,428.59

11,866,596.28

Personal Services
114,827.58 231,575.02 216,817.68
98,746.00 661,966.28
0.00 8,640,548.09

o BJ ECT C LASSI FICA TI 0 N

Operating

Supplies &

Travel

Expenses

633.26 633.26

6,508.15 127,912.90
26,824.33 320,141.20
66,683.33 548,069.91

0.00 69,441.43

39,500.00 213,209.20 678,733.50
2,397.10 38,971.75
972,811.55
2,703,053.70

Equipment
8,066.75 53,614.75 61,681.50
0.00 453,553.06

AUXILIARY ENTERPRISES EXPENDITURES FOOD SERVICES
Snack Bar-Inst Operated

TOTAL FOOD SERVICES

STO R ES AND SHOPS Bookstore

TOTAL STORES AND SHOPS

OTHER SERVICE UNITS Student Transportatio-Van Vending Operations-Inst Operated

TOTAL OTHER SERVICE UNITS

mto
0

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

TOTAL CURRENT FUND EXPENDITURES

GAINESVILLE COLLEGE
SCHEDULE OF CURRENT FUNDS .EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

SUpplies &

Travel

Expenses

223,486.13 223,486.13

223,486.13 223,486.13

141,929.49 141,929.49

563,594.80 563,594.80

563,594.80 563,594.80

56,619.n 56,619.n

3,047.98 7,320.96
10,368.94
797,449.87

3.047.98 7,320.96

3,980.89

0.00

10.368.94

3,980.89

0.00

797,449.87

202,530.15

$11,313,617.56

$1,350,428.59

$12,664.046.15

$8,843,078.24

81,556.64

0.00

81,556.64

169.47 169.47

506,805.56 506,805.56

0.00 169.47

3,047.98 3,340.07
6,388.05
594,750.25

$69,610.90

$3,297,803.95

Equipment
0.00 0.00
0.00 0.00 $453,553.06

REVENUE Student Fees Fees-Student Activities Other Sources College Theatre Sales and Services Interest Income Band Media Club Student Government Association Students in Free Enterprise Anchor Clubs College Theatre-Gifts
TOTAL REVENUE
EXPENDITURES Social and Entertainment Activities Cultural And Educational Programs College Theater Music Program-Band Student Entertainment Events Intramurals Non Traditional Night School Ambassadors Art Program Club Support Student Government SGAOffice Service Awards-Honors Day Preview G C President's Council Student Publications Student Handbook Anchor Other Other Programs
TOTAL EXPENDITURES
Excess of Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

GAINESVILLE COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES YEAR ENDED JUNE 30, 1994

$66,609.51 337.15
3,110.62 1,803.81 1,193.03
744.75 1,752.05 2,121.90 15,440.00

$162,744.00 93,112.82

255,856.82

17,223.45 111,852.59
11,222.00 20,234.98 22,449.80
3,848.31 1,748.89 1,910.01 34,270.92
18,163.40 1,282.52 102.27 7,453.97
6,975.50 8,716.93

224,760.95
27,002.16 15,692.43 3,557.92

271,013.46 (15,156.64) 52,904.62
194.24 $37,942.22

961

GAINESVILLE COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1994

FUND BALANCE JULY 1,1993

FEDERAL FUNDS College Work StUdy Program Supplemental Educational Opportunity Grant Pell Grant Program Pell Grant Program-Prior Year
TOTAL FEDERAL FUNDS
STATE FUNDS DRH/Save The Children Hope Program Safe Drinking Water Program Georgia CNC For The Arts & Humanities Georgia Child Care Council Georgia Child Care Council Community Development Services Corporate Referral Georgia Dependent Child Care
TOTAL STATE FUNDS
LOCAL FUNDS Matching Lottery/Science Matching Lottery/LRC Matching LotterylDean/ADA Matching Lottery/Admin Computing BrenaulTheatre Headstart Ninth District Headstart
TOTAL LOCAL FUNDS
ENDOWMENT FUNDS Katherine Harbin Davidson Fund Holly R Johnston Memorial
TOTAL ENDOWMENT FUNDS
TOTAL RESTRICTED FUNDS-CASH BASIS

$0.00
0.00 (15,567.41)
(9,344.00) 1,446.90
515.73 (22,948.78)
7,206.57 7,206.57 2,511.78 1,971.21 4,482.99 (11,259.22)

AMOUNTS EXPENDED BUT NOT REIMBURSED TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$13,652.19

RECEIPTS
$48,238.98 40,782.00
883,598.50 2,397.10
n5,016.58
15,567.41 215,186.00
75,000.00 31,844.00 19,521.87 11,000.65
600.00 8,000.00 374,719.73
35,000.00 22,500.00 57,500.00
119.22 175.94 295.16 1,207,531.47 176,894.07 $1,384,425.54

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1994

$44,5n.20 39,500.00
678,733.50 2,397.10
765,207.80

$3,681.78 1,282.00 4,865.00
9,808.78

$0.00

213,209.20 88,164.61 25,000.00 30,751.13 11,000.65 2,048.90 515.73 6,000.00
376,688.22
7,500.00 112,500.00
5,000.00 25,000.00 35,000.00
7,206.57 16,326.00
208,532.57
0.00
1,350,428.59
$1,350,428.59

1,976.80 (13.164.61)
(2,500.00) (11,229.48)

0.00
0.00 0.00 9,808.78 $9.808.78

(24,917.27)
(7,500.00) (112,500.00)
(5,000.00) (25,000.00)
0.00 0.00 8,174.00
(143,826.00)
2,831.00 2,147.15
0.00 4,n8.15
(163.965.12)
178,894.07
$12.928.95

962

GAINESVILLE COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1994

BEGINNING FUND BALANCE
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS 0.00

ENDOWMENT FUNDS
$10,722.50

0.00 $0.00

0.00 $10,722.50

TOTAL $10,722.50
0.00 0.00 0.00 $10,722.50

ENDOWMENT FUNDS Restricted As To Income Katherine Harbin Davidson Fund Holly R. Johnston Memorial
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

ADDITIONS

DEDUCTIONS

ADJUSTMENTS & TRANSFERS

FUND BALANCE JUNE 30, 1994

$4,331.00 6,391.50
10,722.50
$10,722.50

$0.00
0.00 $0.00

$0.00
0.00 $0.00

$0.00
0.00 $0.00

$4,331.00 6,391.50
10,722.50
$10,722.50

963

GAINESVILLE COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1994

REVENUE/ADDITIONS State Appropriations - Lottery Funds Gift - Private Sale of Property Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURESIDEDUCTIONS Buildings
* Academic Building 2 * Drama Storage Bldg. 10 A
Total Buildings
Equipment Ubrary Auxiliary - Other
Total Equipment
Expenditures Not To Be Capitalized Equipment
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURESIDEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Reserve for Renewals and Replacements
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$4,800.00
450,000.00 28,849.94
481,849.94

$0.00 0.00

Total

RENEWALS AND REPLACEMENTS

$4,800.00 0.00
450,000.00 28,849.94

$0.00

481,849.94

0.00

450,000.00 7,300.12
457,300.12
17,799.08 17,799.08
8,889.49 8,889.49 481,968.89

450,000.00

7,300.12

0.00

457,300.12

0.00

17,799.08

0.00

17,799.08

0.00

8,889.49 8,889.49

0.00

481,968.89

0.00
8,353.00 8,353.00
0.00 8,353.00

349.89 349.89
0.00
31.14 0.00
$31.14

0.00 0.00
0.00 0.00 $0.00

349.89
349.89
0.00 0.00 0.00 0.00
31.14 0.00
$31.14

49,130.54 49,130.54 381,993.81
404,771.15 $404,771.15

964

GAINESVillE COllEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30. 1;94

BEGINNING INVESTMENT IN PLANT AdjustmentsiRecla88ifications
BEGINNING INVESTMENT IN PLANT. ADJUSTED
ADDITIONS Expended from Current Funds Equipment library Collections Expended from Ga. State Financing & Investment Commission Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Gifts Adjustments in Inventory
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Sale of Property TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
less: Capital lease Agreement
NET INVESTMENT IN PLANT

$12,695.189.75 89.85
$12.695,279.60

$402,742.89 50,810.17
952,213.05 475.099.20
6.353.00

23.294.11 4.186.03

1,887.218.31
27,460.14 14.555,037.n
0.00 $14,555,037.n

965

GAINESVILLE COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

LAND MainCampu8

YEAR ACQUIRED

INVESTMENT JULY1,l993
$111,990.00

TOTAL LAND

111,990.00

BUILDINGS
* Administration Building 1 * Cla88l"oom Building 2 * Student Center 3 * Music'And Art8 Building 4 * Physical Education Bldg 5 * Cla8sroom Building 8 * Library 7 * Warehouse Shop Building 8 * Field House Building 9 * Cont. Ed. & Public Service II 10
Drama Storage Building 10 A
Academic Building II 12

1987 1987 1987 1987 1987 1970 1972 1975 1988 1989 1994 1994

372,664.72 690,802.58 1,065,084.87 242,504.38 899,138.10 950,844.09 832,291.41 373,843.35
49,400.00 3,822,818.43

TOTAL BUILDINGS

9,299,189.89

IMPROVEMENTS OTHER THAN BUILDINGS Curb & Gutter (Main Entrance) Phase II Campu8 Development Campu8 Lighting Water System Campu8 Landscaping Athletic and PhY8 Ed Facilitie8 Entrance Marker Fountain
* Landscaping BUilding II 8
Landscaping Building 7 Irrigation Lake Walkway8 and Curbing Parking Area Campu8 Directory Sign8

1,388.00 44,335.32 17,798.25
8,030.81 58,078.72 310,890.34
5,859.44 3,834.98
495.80 2,122.25 9,999.50 1,565.00 42,181.88 1,275.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

503,833.07

LIBRARY COLLECTIONS General Acquisition8 Donation8

1,287,084.09

TOTAL LIBRARY COLLECTIONS

1,287,084.09

EQUIPMENT Library
* Administration Building
Cla8sroom Building 2 Student Center
* Warehouse Shop Building
Cla88l"oom Building 8 Music And Art8 Building Physical Education Building
* Cont. Ed. & Public Service
Academic Building 12

243,712.25 191,878.55 214,921.88 107,828.74 293,472.84 218,239.48
72,938.65 41,328.07 131.174.66

TOTAL EQUIPMENT

1,513,292.90

TOTAL INVESTMENT IN PLANT

$12,895,189.75

ADDITIONS $0.00 0.00
3,423.00
190,429.04
7,300.12 1,208,381.01 1,409,513.17
0.00 50,810.17 50,810.17 184,040.51 15,958.18 47,811.98 12,405.29 81,881.50
3,742.81 3,421.73 97,833.19 428,894.97 $1,887,218.31
966

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

$4,166.03 4,166.03

$0.00 0.00

0.00

0.00

0.00
0.00
3,843.11 2,872.80 2,470.50 7,745.00 8.382.70

0.00 89.85 89.85

23,294.11 $27,480.14

0.00 $89.85

INVESTMENT JUNE 30, 1994
$107,823.97
107,823.97
378,087.72 680,802.58 1,065,084.87 242,504.38 1,089,587.14 950,844.09 832,2Ql.41 373,843.35
49,400.00 3,822,818.43
7,300.12 1,208,381.01
10,708,702.88
1,388.00 44,335.32 17.798.25
8,030.81 58,078.72 310,890.34
5,85Q.44 3,834.98
495.80 2.122.25 9,999.50 1,565.00 42.181.88 1,275.00
503,833.07
1.317.984.11 0.00
1,317,984.11
423,909.65 204.781.93 280,283.34 120,234.03 347,409.14 213,819.37
72,938.65 41,328.07 134,598.39 97,833.19
1,918.893.78
$14,555,037.77

FUNDS HELD ON DEPOSIT Biology/Chemistry/Physics Club Phi Theta Kappa Education - Future Club Southern Literary Festival Public Service Host Fund Delta Epsilon Chi Scholastic Aptitude Test Baptist Student Union Media Club Collegiate Civitan Rotoract College Players Circle K Anchor Newspaper Student Government Association Political Science Club Vintage Lakers Gainesville College Sife Team Lingua - Franca Compass Club Federal Funds Clearing Account Music Department Field Trip Gainesville College Internatinal Club Collegiate 4-H Hospitality Club Computer Club Larry Denmark Charges Seles - Foundation Developmental Studies CF Drew Havlik Enhancing Student Participation Elaine Strickland Amy Carpenter Diana Beall Kenneth Cochran Randi L Kyte Elaine Strickland Jessica LLoyd Vivian Yoo Georgia HslN Ga Sectional BB Kelly Cantrell Anita Hewett David Lasley Ronald Reach Wendy Green Margarita Olguin Sherlyn McKenzie John Gray Ronny Young
TOTAL FUNDS HELD ON DEPOSIT

GAINESVILLE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1994

FUND BALANCE JULY1,1993
$233.86
81.79 100.00 4,683.25 227.75 3,603.25
39.95 1,927.26
285.04 1,116.68
173.46 654.44 1,504.55 182.03 197.00
29.42 110.00
11.20 (22,957.57)
2,712.62 232.28 222.83 30.00 77.25
12,969.70 6,191.83
186.00
500.00 311.00
15,636.87

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1994

$0.00 1,007.00
22,359.15 4,825.00
105.00
538.05 796,074.74
3,038.60
75.00 552.00 2,674.00 19,086.00 369.00 9,016.39 805.00 1,104.00 805.00 478.40 1,394.02 805.00 402.04 805.00 811.25 2,175.42 552.00 369.00 1,227.28
857.44 872,310.78

$233.86 989.00 81.79 100.00
24,242.53 227.75
3,087.07 39.95
1,927.26 285.04
1,116.68 173.46 654.44
1,609.55 182.03 197.00 29.42 110.00 529.42 11.20
775,016.58 4,353.11 232.28 222.83 30.00 152.25 552.00 2,674.00
17,140.41 13,338.70
5,020.78 805.00
1,104.00 805.00 478.40
1,394.02 805.00 402.04 805.00
811.25 2,175.42
552.00
1,227.28 500.00 311.00 857.44
867,593.24

$0.00 18.00 2,799.87 5,341.18
8.63 (1,899.41) 1,398.11
1,945.58 10,187.44
186.00 369.00
20,354.41

967

GAINESVILLE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS FOR DESIGNATED SCHOLARSHIPS Adha Institute Scholarship American Legion Scholarship American Quarter Hores Scholarship Atlanta Beet Sholarship Bank South Scholarship Bank Toccoa Scholarship Banks County Chamber of Commerce Scholarship Banks County High School Barrow Medical Center Scholarship Barrow Womans Club Scholarship Big Canoe Scholarship Blairsville Jaycees Scholarship Blue Ridge Div. Scholarship Buford Thrift Scholarship Burger King Corp. Scholarship Carquest Scholarship Cattlemen's ASln Scholarship Chick-Fil-A Scholarship Citizens Fdn Scholarship Citizens SC Scholarship Civitan Club Scholarship Ga Civitan Foundation Scholarship Clark-SchwebelSchoiarship Cla88 of 61 Scholarship Clayton Golf Scholarship Clayton Rotary Scholarship Clermont Lions Scholarship Credit Pro Scholarship Duluth High School Scholarship Esa Foundation Scholarship First Atlanta Scholarship First Commerce Bank Scholarship Forsyth Baseball Scholarship Forsyth Central HS Scholarship Forsyth County High School Scholarship Foster Care A88OCiation Scholarship FoundationJOesignated Scholarship Foxfire Fdn Scholarship Ga Farm Bureau Scholarship Ga State UAW Scholarship Gainesville Jaycees Scholarship Gary Oliver Scholarship Georgia Distilled Spirits Scholarship Georgia EMC Scholarship Georgia Fire Chiefs Scholarship Georgia Power Scholarship Gwinnett Football Scholarship Gainesville NE Legal Services Scholarship Habersham Rotary Scholarship Hartwell Family Prac Scholarship Heraeus Amersil Scholarihip Hills Habersham Scholarship

FUND BALANCE JULY 1, 1993
1,250.00
201.00 690.00
4.07 364.80
548.35 4.00
1,797.00
496.00 665.20 1,000.00
206.00 153.00 199.00 225.63
28.00
1,736.50 231.00 15.71 100.00 186.00 275.00
1,000.00 21.00
300.00
16.00

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1994

1,500:00 1,000.00 1,510.20 1,389.00
500.00 500.00
1,200.00 667.00
11,834.00 500.00 300.00
1,000.00 500.00
650.00 600.00 500.00
500.00 739.00 800.00 800.00 758.00 500.00
500.00
500.00 250.00 257,390.66 659.00
700.00

1,500.00 2,250.00 1,510.20
748.00 487.00
1,500.00 667.00
11,500.00 500.00 300.00
500.00 1,000.00
483.00 600.00 500.00
1,500.00 647.22 800.00 800.00 422.00 500.00 206.00 500.00
199.00
200.00
257,239.97 564.00 231.00 700.00

73.60
1,000.00
1,000.00 500.00 738.00

275.00 879.00
1,000.00
1,000.00 500.00 738.00

623.00 13.00
500.00 201.00 390.00
4.07 698.80
548.35 4.00
1,000.00
797.00 167.00
496.00 665.20
91.78
338.00
153.00
225.63 28.00
300.00 250.00 1,887.19
95.00
15.71 100.00 188.00
194.60 21.00
300.00
16.00

968

GAINE,SVILLE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) J K Gholson Scholarship J Kemp Scholarship J McClure Scholarship J Robinson Scholarship Jackson County High School Scholarship Jones Group Scholarship Jr Svc League Scholarship June McClure Scholarship Kennett Scholarship Kiwanis Club Scholarship Kroger Scholarship Lovable Company Scholarship Madison Farm Bureau Scholarship Mayaysain Student Scholarship MilS Cherokee Scholarship N Attipoe-Wisdom & Hope Scholarship Northwestern Baptist Assn. Scholarship Optimist Club Scholarship Pilot Club Scholarship Rabun Board of Education Scholarship Rabun Homemakers Scholarship Regents Scholarships Riggs National Bank Scholarship Roadway Package Scholarship Ronnie Dutton Scholarship Rotary Scholarship S Gettler Scholarship S Smith DMD Scholarship Scottish Rite Scholarship Sidney 0 Smith Insurance Scholarship Signet Bank Scholarship South Hall Lions Club Scholarship Stephens County High Sch Scholarship Student Incentive Grant St. Joseph Hospital Scholarship Tallulah Falls Scholarship
Ty Cobb Scholarship
Tyson Foundation Scholarship Union County Lions Scholarship United Savings Scholarship UPS Foundation Scholarship USA Foundations Scholarship Wal-Mart Fdn Scholarship White County Board of Ed Scholarship Winder Barrow High School Scholarship Winn Dixie Scholarship
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

FUND BALANCE JULY 1,1993 1,553.30 3,200.00 11.00
29.79 847.00
1,587.00 582.00
350.00
581.00 1,005.49
8.00 819.00
50.00 500.00
37.00
2,500.00 200.00
189.71 574.00 101.Q1 500.00 28,498.58

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE3O,1994

53.45
2,000.00 100.00
500.00 50.00
500.00 1,568.75 1,500.00
750.00
200.00 2,080.00
1,000.00 1,000.00 1,000.00
300.00 3,300.00
132.28
250.00 500.00 500.00
440.88
21,871.00 500.00 900.00
750.00 250.00 404.22
1,532.72 1,500.00
745.59
337,895.13

2,000.00 100.00
500.00 50.00
500.00 1,568.75 1,327.00
508.00
200.00 2,080.00
535.00 1,000.00 1,000.00
300.00 2,989.00
132.28
471.00 250.00 335.00 500.00
440.88
21,871.00 500.00 900.00
231.00 250.00 404.22
1,532.72 1,000.00
745.00
337,121.02

1,553.30 3,253.45
11.00
29.N 847.00
1,780.00 244.00 582.00
350.00 485.00
892.00 1,005.49
8.00 148.00 185.00
50.00 500.00
37.00
2,500.00 200.00 519.00
189.71 1,074.00
101.01 0.59
500.00 27,072.87

969

GAINESVILLE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

PAYROLL OPERATIONS Payroll Deductions Optional Retirement Plan lfTlAA-Employee Optional Retirement Plan 2NALlC-Employee Federal Income Tax Withholdings F I C A-Employee State Income Tax Withholdings Teacher Retirement-Employee Group Health Insurance-Employee Group Ufe Insurance-Employee PAYROLL OPERATIONS (Continued) Georgia Defined Contribution Plan Long Term Disability Insurance-Employee Accident Insurance Employees Dental Insurance Hall County Credit Union Annunity-eapital Guardian Inveltore Diversified services Annunity-Great Welt Annunity-TIAA-eREF Annunity-United Fidelity Annunity-Uncoln Group Ins-Health Sheltered Medicare-Sheltered Supplemental Life Sheltered Garnishment Annunity-Variable Gainesville College Foundation United Way FICA-Medicare Tax Levy Employer Liability FICA Teachers Retirement Health Insurance Life Insurance FICAIMedicare Optional Retirement Plan-TIAA-eREF Optional Retirement Pian-VALIC
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1,1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1994

1,829.20 522.78
1,383.58 188.14
8,323.10 2,045.92
889.00 100.00 150.00
37,383.27 1,858.50
54,229.47 $98,384.90

19,694.07 10,341.39 757,782.55 388,187.42 289,892.01 350,731.81 31,189.00 20,080.48
14,072.58 15,829.98
2,888.84 18,129.00 120,500.80
1,200.00 28,442.04
8,000.00 7,580.00 2,350.00 14,800.00 133,888.40
28,734.38 2,427.10
127,595.17 10,857.13 2,803.78 95,405.50 4,837.72
394,712.87 718,385.28 888,380.50
34,807.17 95,405.50 13,129.28
8,894.21
4,413,115.52
$5,823,121.43

19,694.07 10,341.39 757,782.55 388,187.42 289,892.01 350,731.81 32,818.20 20,398.44
14,072.58 18,001.08
2,919.85 15,972.00 120,500.80
1,200.00 28,442.04
8,000.00 7,580.00 2,350.00 14,800.00 132,578.70
28.184.50 2,427.10
127,595.17 10.554.13 2.747.78 95.405.50 4,787.72
394,712.87 718,385.28 883,730.97
34,318.57 95,405.50 13,129.28
8,894.21
4,408,278.92
$5,812,991.18

208.80 1,192.44
135.33 2,157.00
9.434.80 2,815.80
792.00 158.00
40,032.80 2,345.10
59,088.07 $108,495.15

970

Gordon College
FINANCIAL REPORT
For the Year Ended June 30, 1994

Jerry M. Williamson
President

GORDON COLLEGE Barnesville, Georgia
Patrick B. McCord
Vice President for Business Affairs
971

GORDON BALANCE Year Ended

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land Buildings Improvements Other Than Buildings Library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted, allocated
Reserves For Inventory For Renewals and Replacements For Subsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted, unallocated (Surplus) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

CURRENT FUNDS

UNRESTRICTED

Educational

AUXiliary

& General

Enterprises

RESTRICTED

$689,081.68
180,488.58
19,188.29 4,210.09

$478,093.78 12,812.34
173,498.75

$28,500.00

$872,948.82 $149,889.45
201,289.00 350,938.45

$884,204.85 $0.00
46,000.00 8,540.00
54,540.00

$28,500.00 $0.00
0.00

22,500.00
80,749.87 1,871.00
436,887.30

173,498.75
435,785.80 380.30

28,500.00

522,008.17 $872,946.82

809,664.85 $884,204.85

28,500.00 $28,500.00

TOTAL
$1,195,875.44 0.00
173,078.90 0.00
192,687.04 4,210.09
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$1,565,651.47
$149,889.45 0.00
46,000.00 0.00
209,809.00 0.00
405,478.45
0.00 195,998.75
0.00 496,535.87
2,251.30 0.00
436,887.30 0.00
28,500.00 0.00 0.00 0.00
1,160,173.02
$1,565,651.47

972

COLLEGE SHEET June 30.1994

LOAN FUNDS

ENDOWMENT FUNDS

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

AGENCY FUNDS

$1.607.47

$0.00

($67,094.69)

$213,052.86

$0.00

$54.688.18

11.163.09

212.739.89 12.575.699.05
1.373,451.66 1,390,911.57 1,840,208.40

$12.770.56 $0.00

$0.00 $0.00

($67,094.69) $365,630.00

$213.052.86 $0.00

$17.393,010.57 $0.00

$54,688.18 $0.00

0.00

0.00

365,630.00

0.00

0.00

54,688.18 54.688.18

12.770.56
12.770.56 $12.770.56

(432,724.69)

213.052.86 17,393.010.57

0.00 $0.00

(432.724.69) ($67,094.69)

213,052.86 $213,052.86

17,393.010.57 $17,393.010.57

0.00 $54,688.18

973

GORDON
STATEMENT OF CHANGES Year Ended

CURRENT FUN D S

UNRESTRICTED

Educational & General

Auxiliary Enterprises

RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources

$7,335,345.05

$0.00 1,459,148.75

$0.00
1,046,905.71 290,733.18

2,508.85

71.75

TOTAL REVENUES AND OTHER ADDITIONS

7,337,853.90

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Loan Cancellations and Write-Ofts Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities Capitalized Expenditures Non-Capitalized Expenditures Deductions to Plant Properties Other Deductions

6,877,119.37 11,583.21 165.00

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

6,888,867.58

NET INCREASE IN FUND BALANCES BEFORE TRANSFER

448,986.32

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

TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers

TOTAL TRANSFERS AMONG FUNDS

0.00

1,459,220.50 1,246,046.99
1,246,046.99 213,173.51 (87,371.67) (87,371.67)

1,337,638.89 1,299,434.87
9,704.02
1,309,138.89 28,500.00 0.00

NET INCREASE (DECREASE) IN FUND BALANCES ADJUSTMENTS/RECLASSIFICATIONS BEGINNING FUND BALANCE FUND BALANCES, JUNE 30,1994

448,986.32
73,021.85 $522,008.17

125,801.84
483,863.01 $609,664.85

28,500.00
0.00 $28,500.00

TOTAL CURRENT
FUNDS
$7,335,345.05 1,459,148.75 0.00 1,046,905.71 290,733.18 0.00 0.00 0.00 0.00 0.00 0.00 2,580.60 0.00 0.00
10,134,713.29
8,176,554.24 1,246,046.99
9,704.02 0.00
11,583.21 0.00 0.00
165.00 0.00 0.00 0.00 0.00 0.00
9,444,053.46
690,659.83
0.00 (87,371.67)
(87,371.67)
603,288.16
0.00
556,884.86
$1,160,173.02

974

COLLEGE
IN FUND BALANCES June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

Unexpended

PLANT FUNDS
Renewals And Replacements

Investment In Plant

$0.00

$0.00

$0.00 6,500.00

$0.00

$0.00

21.81 21.81

20,028.71

0.00

26,528.71

0.00

2.277,235.36 2,277,235.36

0.00 21.81
0.00 21.81
12,748.75 $12,770.56

(10,739.88)

0.00 0.00

454,523.00 25,283.20
469,066.32 (442,537.61)

4,375.56
4,375.56 (4,375.56)

66,096.23
66,096.23 2,211,139.13

0.00 0.00
0.00 $0.00

20,552.80 20,552.80 (421,984.81)
(10,739.88) ($432,724.69)

66,818.87 66,818.87 62,443.31
150,609.55 $213,052.86

0.00 2,211,139.13
166,175.95 15,015,695.49 $17,393,010.57

975

GORDON COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30,1994

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Endowment Other Sales and Services of Educational Departments Other Sources Total Educational and General Revenues
Sales and Services of Hospital
Sales and Services of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures Instruction Research Public Service Academic Support Student Services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures
Hospital Expenditures
Auxiliary Enterprises Expenditures
Mandatory Transfers
TOTAL EXPENDITURES AND MANDATORY TRANSFERS
OTHER TRANSFERS AND ADDITIONS/DEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS
NET INCREASE (DECREASE) IN FUND BALANCES

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

TOTAL CURRENT
FUNDS

$2,225,393.25 4,936,289.00
61,486.60 112,176.20 7,335,345.05
7,335,345.05

$390,942.40
20,739.02 411,681.42 1,047,467.33 1,459,148.75

$0.00 1,037,201.69
262,233.18
1,299,434.87
1,299,434.87

$2,616,335.65 0.00
4,936,289.00 0.00
1,037,201.69 262,233.18 0.00 0.00
0.00 0.00 61,486.60 132,915.22 9,046,461.34
0.00
1,047,467.33
10,093,928.67

3,697,395.38 525,858.37 659,297.61 901,457.47
1,065,287.29 27,823.25
6,8n,119.37
6,8n,119.37
2,343.85 (11,583.21)
(9,239.36)
$448,986.32

0.00 1,246,046.99 1,246,046.99
(87,371.67) 71.75
(87,299.92) $125,801.84

28,389.12 1,271,045.75 1,299,434.87
1,299,434.87 28,500.00
28,500.00 $28,500.00

3.697,395.38 0.00 0.00
525,858.37 659,297.61 929,846.59 1,065,287.29 1,298,869.00 8,176,554.24
0.00
1,246,046.99
0.00
9,422,601.23
28,500.00 (87,371.67)
2,415.60
(11,583.21 )
(68,039.28)
$603,288.16

976

GORDON COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30.1994

EDUCATIONAL AND GENERAL

Resident Instruction.

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants. and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJUSTMENTs/RECLASSIFICATIONS
BEGINNING FUND BALANCE

$7,211,104.58
2.503.68 7.213.608.26 6,770.555.96
11.583.21 165.00
6.782.304.17
0.00 431,304.09
29.954.21

$124.240.47
5.17 124,245.64 106,563.41
106,563.41
0.00 17,682.23 43,067.64

AUXILIARY ENTERPRISES
$0.00 1,459,148.75
71.75 1,459.220.50 1,246,046.99
1.246,046.99 (87,371.67) (87,371.67) 125,801.84 483,863.01

FUND BALANCE. JUNE 30.1994

$461.258.30

$60,749.87

$609.664.85

TOTAL
$7,335,345.05 1,459.148.75 0.00 0.00 0.00 0.00 0.00 2.580.60 0.00
8.797.074.40
6.877,119.37 1.246,046.99
0.00 0.00 11.583.21 165.00 0.00
8,134.914.57
0.00 (87.371 .67)
(87.371.67)
574.788.16
0.00
556,884.86
$1,131,673.02

977

GORDON COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Non-Resident Tuition Student Activity Fees Fee Waivers Other Student Fees State Appropriations State of Georgia - General State of Georgia - Special Initiative Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants and Contracts Sales and Services of Educational Departments Library Fines Check Service Charges Testing Fees Revenues for Program Support Continuing Education Fees Duplicator Sales Other Sources Administrative Cost Allowance College Work-Study Program Pell Grants Program Supplemental Educ Opportunity Grants Program Student Activities - Other Other Revenue
Total Educational and General
Auxiliary Enterprises Student Housing Rents - Dormitories Other Income Food Services Sales - Cafeteria Other Income Stores and Shops Sales - Bookstore Other Income Intercollegiate Athletics Athletics - Fees Athletics - Other Other Service Units Vending Operations - Institution Other Income
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

$2,044,938.00 31,320.00 115,132.00 27,823.25 6,180.00
4,815,236.00 121,053.00
1,718.85 18.61
4,156.00
47,682.69 7,910.45
1,890.67 6,775.00 1,038.35 9,108.47 93,363.71
7,335,345.05

$0.00 1,037,201.69
262,233.18
1,299,434.87

$2,044,938.00 31,320.00 115,132.00 27,823.25 6,180.00
4,815,236.00 121,053.00
1,037,201.69 262,233.18 0.00 0.00
1,718.85 18.61
4,156.00
47,682.69 7,910.45
1,890.67 6,775.00 1,038.35 9,108.47 93,363.71
8,634,779.92

270,981.00 4,829.40
368,196.00 2,201.56
679,271.33 2,395.74
115,132.00 7,639.38
8,502.34 1,459,148.75
$8,794,493.80

0.00 $1,299,434.87

270,981.00 4,829.40
368,196.00 2,201.56
679,271.33 2,395.74
115,132.00 7,639.38
8,502.34 1,459,148.75
$10,093,928.67

978

EDUCATIONAL AND GENERAL EXPENDITURES INSTRUCTION General Academic Instruction
Division of Business & Social Sciences Division of Humanities & Developmental Studies Division of Natural Sciences & Nursing Word Processing Community Education Community Education-General Expense Community Education-Dept Expense

TOTAL INSTRUCTION

ACADEMIC SUPPORT

Libraries

General Library

Academic Computing Support

CD -..J

Computer Operations-Academic

CD Academic Administration

Vice President - Academic Affairs

Minority Advisement Program

TOTAL ACADEMIC SUPPORT

STUDENT SERVICES Student Services Administration
Vice Pres - Student Affairs Financial Aid Administration
Director of Financial Aid Student Activities
Student Activities Program Student Admissions Office of Enrollment Services Student Records Office of Registrar

TOTAL STUDENT SERVICES

GORDON COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

Equipment

$879,271.46 1,050,146.28 1,533,002.93
122,774.42 64,517.60 47,682.69
3,697,395.38
255,302.25 99,878.30
166,225.58 4,452.24
525,858.37
105,901.04 96,995.32
106,563.41 267,652.16
82,185.68 659,297.61

$0.00 0.00

$879,271.46 1,050,146.28 1,533,002.93
122,774.42
64,517.60 47,682.69
3,697,395.38

$846,557.44 1,018,128.44 1,398,671.07
60,999.77
51,184.33 41,792.73
3,417,333.78

255,302.25

185,773.99

99,878.30

32,481.28

166,225.58 4,452.24

138,500.44 3,573.41

0.00

525,858.37

360,329.12

105,901.04

90,276.75

96,995.32

81,455.84

106,563.41

8,118.37

267,652.16

162,536.10

82,185.68

65,526.06

0.00

659,297.61

407,913.12

$2,225.97 2,896.07 1,976.98 27.72
2,049.99
9,176.73

$30,488.05 29,121.77
119,787.58 32,882.93
11,283.28 5,889.96
229,453.57

86.76 254.25 303.82
644.83

24,812.95 18,274.22 27,421.32
878.83 71,387.32

189.81 479.07 11,018.64 7,978.61
19,646.13

14,151.29 15,060.41 87,426.40 97,137.45 16,659.62 230,435.17

$0.00 12,567.30 28,864.00
41,431.30 44,628.55 48,868.55 93,497.10
1,303.19
1,303.19

GORDON COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INSTITUTIONAL SUPPORT

Executive Management

Office of the President

244,154.56

Fiscal Operations

Financial Management

Vice Pres - Business Affairs

98,167.55

Office of Business Services

123,687.98

General Admin & Logistical Services

Campus Security

144,509.14

Administrative Computing Support

Computer Operations-Administrative

99,877.38

Public Relations and Development

Alumni

22,311.68

Public Relations

94,884.15

General Institution

Faculty & Staff Benefits-Non Payroll

(.()

co

General Institutional Expenses

0

CWSP - On Campus

46,984.77 17,418.16
9,462.10

Restricted 28,389.12

TOTAL INSTITUTIONAL SUPPORT

901,457.47

28,389.12

OPERATION & MAINTENANCE OF PLANT Physical Plant Administration BUilding Maintenance Custodial Services Utilities Landscape and Grounds Maintenance

128,149.85 290,871.44 149,906.16 348,425.48 147,934.36

TOTAL OPERATION & MAINTENANCE OF PLANT

1,065,287.29

SCHOLARSHIPS AND FELLOWSHIPS Scholarships Scholarships - Federal
Pell Grants Supplemental Educ Opportunity Grant Scholarships - State Fee Waivers Hope Program SSIG Program

27,823.25

993,234.57 15,578.00
210,434.00 51,799.18

TOTAL SCHOLARSHIPS AND FELLOWSHIP TOTAL EDUCATIONAL AND GENERAL EXPENDITURE

27,823.25 6,877,119.37

1,271,045.75 1,299,434.87

Total
244,154.56
98,167.55 123,687.98 144,509.14
99,877.38 22,311.68 94,884.15 46,984.77 17,418.16 37,851.22 929,846.59
128,149.85 290,871.44 149,906.16 348,425.48 147,934.36 1,065,287.29
993,234.57 15,578.00 27,823.25
210,434.00 51,799.18
1,298,869.00 8,176,554.24

Personal Services
223,127.80 90,553.84
107,547.80 128,215.93
32,480.41 18,420.72 27,351.91 46,984.77
674,683.18 105,269.00 103,351.89 125,514.73
50,088.90 384,224.52
5,244,483.72

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

751.98 38.22
601.11 603.71 254.25
83.16
2,332.43 127.79
127.79

20,274.78
7,575.49 15,539.07 15,689.50 18,274.17 3,890.96 67,449.08
17,418.16 37,851.22 203,962.43
22,753.06 186,437.30
24,391.43 348,425.48
78,784.66 660,791.93

0.00 31,927.91

993,234.57 15,578.00
27,823.25 210,434.00
51,799.18
1,298,869.00
2,694,899.42

Equipment
48,868.55
48,868.55 1,082.25
19,060.80 20,143.05
0.00 205,243.19

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING
Residence Halls

TOTAL STUDENT HOUSING

FOOD SERVICES Cafeteria

TOTAL FOOD SERVICES

STORES AND SHOPS Bookstore

TOTAL STORES AND SHOPS

ATHLETICS

to
OJ

Intercollegiate Athletics

TOTAL ATHLETICS

OTHER SERVICE UN ITS Vending Operations Vending

TOTAL OTHER SERVICE UNITS

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

TOTAL CURRENT FUND EXPENDITURES

GORDON COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

275,669.91 275,669.91
329,226.73 329,226.73
545,090.29 545,090.29
95,759.25 95,759.25

275,669.91 275,669.91
329,226.73 329,226.73
545,090.29 545,090.29
95,759.25 95,759.25

98,816.33 98,816.33
11,397.48 11,397.48
24,548.83 24,548.83
9,791.82 9,791.82

0.00
0.00 19.95 19.95 8,272.42 8,272.42

176,853.58 176,853.58
317,829.25 317,829.25
520,521.51 520,521.51
72,026.01 72,026.01

300.81 300.81 1,246,046.99
$8,123,166.36

$1,299,434.87

300.81 300.81 1,246,046.99
$9,422,601.23

0.00 144,554.46 $5,389,038.18

0.00 8,292.37 $40,220.28

300.81 300.81 1,087,531.16
$3,782,430.58

Equipment
0.00 0.00 5,669.00 5,669.00
0.00 5,669.00 $210,912.19

REVENUE Student Fees
Fees-Student Activities Other Sources Fundraising - Choral Commissions - Sales Tax Fundraising - Theatre Ticket Sales - Theatre Fundraising - Various Clubs Game Room Sales
TOTAL REVENUE
EXPENDITURES Intramural Athletics fntramurals Administration Social and Entertainment Activities Social Programs Entertainment Activities Dormitory Orgranizations Student Government Organizational Allocations Student Publications Literary Publications Other Other Programs
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance. Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

GORDON COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES YEAR ENDED JUNE 30.1994

$50.00 6.55
52.00 4,943.41 3.961.01
95.50

$115,132.00 9,108.47

$124,240.47

13,633.60 71.191.25
3,293.06

88,117.91 3,509.40 844.34
14,091.76

106,563.41 17.677.06 43,067.64 5.17
$60.749.87

982

REVENUES Student Fees
Fees - Athletics Other Revenue
Fundraising - Baseball Fundraising - Softball Concessions - Baseball
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Men's Basketball Baseball Women's Tennis Women's Softball
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

GORDON COLLEGE
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30,1994

$6,332.38 441.00 866.00

$115,132.00 7,639.38

23,193.29 3,132.87
39,792.17 12,882.65 16,758.27

$122,n1.38
95,759.25 27,012.13 12,268.85
0.00 $39,280.98

983

GORDON COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1, 1993

FEDERAL FUNDS College Work-Study Program Supplemental Educational Opportunity Grant Pell Grant
TOTAL FEDERAL FUNDS
STATE FUNDS Hope Levell Hope Level II Hope Voucher SSIG
TOTAL STATE FUNDS
TOTAL RESTRICTED FUNDS-CASH BASIS

0.00
0.00 0.00

AMOUNTS EXPENDED BUT NOT REIMBURSED TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$0.00

RECEIPTS
$30,279.79 16,616.35
1,000,009.57 1,046,905.71
173,934.00 57,753.00 7,247.00 51,799.18
290,733.18 1,337,638.89
0.00 $1,337,638.89

DEDUCTIONSfTRANSFERS

For Indirect, Adm

For Direct

Allow &Transfer

FUND BALANCE JUNE 30,1994

$28,389.12 15,578.00
993,234.57

$1,890.67 1,038.35 6,n5.00

1,037,201.69

9,704.02

0.00

158,039.00 45,148.00 7,247.00 51,799.18
262,233.18 1,299,434.87
$1,299,434.87

0.00 9,704.02
$9,704.02

15,895.00 12,605.00
28,500.00 28,500.00
0.00 $28,500.00

984

GORDON COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30,1994

BEQINNING FUND BALANCE Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Interest Income Federal Loans
TOTAL ADDITIONS
ENDING FUND BALANCE

LOAN FUNDS $12,748.75

ENDOWMENT FUNDS
$0.00

12,748.75

0.00

TOTAL
$12,748.75 0.00
12,748.75

21.81 21.81
$12,770.56

0.00 $0.00

21.81 21.81
$12,770.56

LOAN FUNDS Federal
Perkins Loan Program Nursing Student Loans
TOTAL LOAN FUNDS
TOTAL PUBLIC TRUST FUNDS

SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

ADDITIONS

DEDUCTIONS

ADJUSTMENTS & TRANSFERS

FUND BALANCE JUNE 30, 1994

$11,032.70 1,716.05
12,748.75
$12,748.75

$21.81
21.81 $21.81

$0.00
0.00 $0.00

$0.00
0.00 $0.00

$11,054.51 1,716.05
12,770.56
$12,770.56

985

GORDON COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

REVENUE/ADDITIONS State Appropriations - Lottery Funds Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURESIDEDUCTIONS Land American Legion Property Total Land
Buildings American Legion Property Dormitories
Total Buildings
Improvements Other Than Buildings Parking Lots Sidewalks Tennis Courts
Total Improvements Other Than Buildings
Equipment Library Auxiliary - Other
Total Equipment
Expenditures Not To Be Capitalized Dormitories Food Service Stores and Shops Lottery Funds
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITUREs/DEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Reserve for Renewals and Replacements Capital Projects
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year From State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$6,500.00 20,028.71
26,528.71

$0.00 0.00

lotal

RENEWALS AND REPLACEMENTS

$6,500.00 20,028.71
26,528.71

$0.00 0.00

16,745.00 16,745.00
74,893.00 74,893.00
286,523.00 7,000.00
69,362.00 362,885.00
0.00
17,386.28 2,626.52 540.00 4,730.40
25,283.20 479,806.20

0.00 0.00 0.00 0.00
0.00 0.00

16,745.00 16,745.00
74,893.00 0.00
74,893.00
286,523.00 7,000.00
69,362.00 362,885.00
0.00 0.00 0.00
17,386.28 2,626.52 540.00 4,730.40
25,283.20
479,806.20

0.00 4,375.56 4,375.56
0.00 0.00
0.00 4,375.56

20,552.80 20,552.80 (10,739.88)
10,739.88
(432,724.69) 0.00
($432,724.69)

0.00 0.00
0.00 0.00 $0.00

20,552.80
20,552.80
(10,739.88) 0.00 0.00
10,739.88
(432,724.69) 0.00
($432,724.69)

66,818.87 66,818.87 150,609.55
213,052.86 $213,052.86

986

GORDON COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30,1994

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Expended from Ga. State Financing & Investment Commission Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Adjustments to Inventory Counts
TOTAL DEDUCTiONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$15,015.695.49 166,175.95

$15,181,871.44

$172.270.84 38,641.55

210.912.19 1,607,424.61
454,523.00 4,375.56
62,558.24 3,537.99

2.2n,235.36
66,096.23 17,393,010.57
0.00 $17,393.010.57

987

GORDON OF COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1994

LAND Main Campus Golf Course Stafford Street .2 Acre Spencer Street Spencer Street American Legion Property

YEAR ACQUIRED

INVESTMENT JULY 1,1993
$78,607.89 79,900.00 20,000.00 7,500.00 9,987.00

TOTAL LAND

195,994.89

BUILDINGS Academic Building Activities Annex Alumni Memorial Hall Connell Hall Field House Garage/Storage No.1 Garage/Storage NO.2 Gordon Hall Green House Lambdin Hall Library Plant Operation BUilding Russell Hall Smith Hall Residence-179 Stafford Street Residence-175 Stafford Street Student Center Watson Hall Willis House Spencer Street Fine Arts Building American Legion Athletic Complex Baseball Dugouts New Dormitory

1981 1935 1963 1961 1962 1989 1990 1990 1975 1908 1976 1986 1966 1939 1986 1987 1975 1965 1914 1992 1993 1994 1993 1993 1994

1,572,892.36 38,731.50
1,011,348.51 1,026,893.52
8,264.60 7,777.42 6,709.82 365,057.91 2,607.09 1,379,406.87 1,039,151.21 614,759.49 850,357.66 127,980.30 51,805.77 39,469.97 1,701,908.22 675,808.97 10,035.75 44,253.14 150,216.94

TOTAL BUILDINGS

10,725,437.02

IMPROVEMENTS OTHER THAN BUILDINGS Athletics Fields Campus Signs Covered Walkway Smith/Russell Hall Electrical Distribution System Fencing Grading and Walkways Landscaping Parking Lot and Curbing Mechanical Renovation Retaining Wall Gordon Road Water Line Tennis Courts Swimming Pool Telephone Cable Softball Field Culvert

21,028.43 20,792.00 66,200.00 21,530.13 19,654.00 38,419.54 13,704.50 185,148.34
5,280.00 11,328.25
5,000.00 119,599.00 182,009.20 189,590.77 27,282.50
84,000.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

1,010,566.66

ADDITIONS

DEDUCTIONS

ADJUSTMENTS/ TRANSFERS

INVESTMENT JUNE 30,1994

$0.00 16,745.00

$0.00

$0.00

$78,607.89 79,900.00 20,000.00 7,500.00 9,987.00 16,745.00

16,745.00

0.00

0.00

212,739.89

24,903.79 54,375.56
12,116.60 6,750.00
1,426,154.47 74,893.00 87,499.75
1,686,693.17

2,607.09 2,607.09

86,250.00 72,813.32
7,112.63
166,175.95

1,597,796.15 38,731.50
1,011,348.51 1,081,269.08
8,264.60 7,777.42 6,709.82 365,057.91
0.00 1,379,406.87 1,039,151.21
614,759.49 862,474.26 134,730.30
51,805.77 39,469.97 1,701,908.22 675,808.97 10,035.75 44,253.14 1,662,621.41 74,893.00 72,813.32
7,112.63 87,499.75
12,575,699.05

7,000.00 286,523.00
69,362.00
362,885.00

0.00

0.00

21,028.43 20,792.00 66,200.00 21,530.13 19,654.00 45,419.54 13,704.50 471,671.34
5,280.00 11,328.25 5,000.00 188,961.00 182,009.20 189,590.77 27,282.50 84,000.00
1,373,451.66

988

GORDON OF COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

LIBRARY COLLECTIONS General Acquisitions
TOTAL LIBRARY COLLECTIONS
EQUIPMENT Academic Activities Annex Alumni Hall Bookstore Connell Hall Watson Hall Dining Hall Lambdin Hall Library Maintenance Building Russell Hall Smith Hall Spencer Street Student Center Athletic Complex
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

YEAR ACQUIRED

INVESTMENT JULY 1,1993
1.352.270.02 1,352,270.02

29.865.67 4.980.30
52,425.33 18,070.74 16,478.34
27.214.00 533,717.31 242,802.53 470,748.98 186.695.45
58.352.29 23.819.68 66,256.28

1,731,426.90 $15,015.695.49

ADDITIONS

DEDUCTIONS

ADJUSTMENTS! TRANSFERS

INVESTMENT JUNE30.1994

38.641.55

1.390.911.57

38.641.55

0.00

0.00

1.390.911.57

2,812.50
71,238.79 5.987.00
12.553.70 66,420.30
13.258.35 172,270.64 $2.2n,235.38

1.076.40
37,440.90 4,286.40 7,100.00
13.585.44
63,489.14 $66,096.23

2,428.34
(20.386.69)
(7.750.82) 28.591.00
(15,363.23) 24,150.31 29.907.26 (54.717.68) (9,105.08) (13.328.36)
867.95 34.707.00
0.00
$166,175.95

34,030.11 4,980.30
32.038.64 18.070.74
8.727.52 28,591.00 27,214.00 552,151.97 268,653.44 506.109.94 184.812.63 49.247.21 10.491.32 67,124.23 47.965.35
1,840.208.40
$17.393.010.57

989

GORDON COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS HELD ON DEPOSIT Federal Funds Student Incentive Grant Italy Trip Academic Contests Community Services New York Trip Tree Project
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Regents Scholarships Miscellaneous Scholarships
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS
PAYROLL OPERATIONS Payroll Deductions Federal Income Tax Withholdings State Income Tax Withholdings F I C A-Employee F I C AlMedicare-Employee Group Health Insurance-Employee Group Life Insurance-Employee Employees Dental Insurance Long Term Disability Insurance-Employee Georgia Defined Contribution Plan Teacher Retirement-Employee Optional Retirement Plan lfTlAA-Employee Optional Retirement Plan 2NALlC-Employee Charitable Contributions Garnishments Tax Sheltered Annuities Employer Liability F I C A-Employer Group Health Insurance-Employer Group Life Insurance-Employer Teacher Retirement-Employer F I C A-Medicare-Employer Optional Retirement Plan lfTlAA-Employer Optional Retirement Plan 2NALlC-Employer
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1,1993 ($45,423.75)
247.00 (45,176.75)

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

$1,083,501.00 51,800.00 480.00 2,016.70 1,388.74 14,903.00

$1 ,037,676.30 51,800.00 480.00 2,016.70 1,388.74 14,903.00

$400.95 247.00

1,154,089.44

1,108,264.74

647.95

14,409.17 14,409.17

2,100.00 213,261.81
215,361.81

2,100.00 215,786.79
217,886.79

11,884.19 11,884.19

6,561.00 1,220.10
625.22
28,112.40 1,410.00
37,928.72 $7,161.14

448,488.94 166,972.02 226,179.28
59,343.04 96,949.75 19,930.19 10,565.00
6,591.43 21,566.42 161,178.12 36,764.74 24,276.03
1,488.00 6,840.12 85,691.56
226,179.28 402,608.50
19,646.60 374,223.00
59,343.04 24,509.64 16,184.01
2,495,518.71
$3,864,969.96

448,488.94 166,972.02 226,179.28
59,343.04 96,490.75 19,638.49
8,997.00 6,678.31 21,566.42 161,178.12 36,764.74 24,276.03 1,488.00 6,840.12 85,691.56
226,179.28 400,636.50
19,623.10 374,223.00
59,343.04 24,509.64 16,184.01
2,491,291.39
$3,817,442.92

7,020.00 1,511.80 1,568.00
538.34
30,084.40 1,433.50
42,156.04 $54,688.18

990

Macon College
FINANCIAL REPORT
For the Year Ended June 30, 1994

S. Aaron Hyatt
President

MACON COLLEGE MacoR, Georgia
Jack H. Ragland
Vice President for Business Affairs
991

MACON BALANCE Year Ended

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land Buildings Improvements Other Than Buildings Library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted, allocated
Reserves For Inventory For Renewals and Replacements For Subsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted, unallocated (SurplUS) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$588,751.82
389,804.91
18,194.24 253.34

$708,811.81 4,295.51
208,970.87

($305,993.95) 320,195.50

$973,004.31 $0.00
789,585.98 789,585.98

$917,877.99 $8,883.75 14,798.80 21,880.35

$14,201.55 $0.00
0.00

15,513.88
3,098.40 4,121.80
180,708.29

208,970.87
889,219.39 7.58

14,201.55

183,438.35 $973,004.31

898,197.84 $917,877.99

14,201.55 $14,201.55

TOTAL
$987,389.88 0.00
894,295.92 0.00
223,184.91 253.34
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$1,905,083.85
$8,883.75 0.00 0.00 0.00
804,382.58 0.00
811,248.31
0.00 222,484.53
0.00 892,315.79
4,129.38 0.00
180,708.29 0.00
14,201.55 0.00 0.00 0.00
1,093,837.54
$1,905,083.85

992

COLLEGE SHEET June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$1,016.80 7,261.92

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

AGENCY FUNDS

($92,885.10) 90,474.79

$192,558.86

$0.00

$382,739.38

$8,278.52 $0.00

$0.00 $0.00

($2,410.31) $27,036.30

483,411.84 10,943,405.93
1,581,335.10 2,068,639.28 2,430,662.74

$192,558.86 $0.00

$17,507,454.89 $0.00

$382,739.38 $0.00

0.00

0.00

27,036.30

0.00

0.00

382,739.38 382,739.38

8,278.52
8,278.52 $8,278.52

(154,332.59)

192,558.86 17,507,454.89

0.00 $0.00

124,885.98 (29,446.61) ($2,410.31)

192,558.86 $192,558.86

17,507,454.89 $17,507,454.89

0.00 $382,739.38

993

MACON
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUN D S RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources
TOTAL REVENUES AND OTHER ADDITIONS

$14,738,320.08

$0.00 1,651,446.20

$0.00
2,105,527.00 316,242.06 55,682.41

6,335.06 14,744,655.14

1,651,446.20

320,195.50 2,797,646.97

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Loan Cancellations and Write-Offs Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities Capitalized Expenditures Non-Gapitalized Expenditures Deductions to Plant Properties Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
NET INCREASE IN FUND BALANCES BEFORE TRANSFER

14,586,682.06 9,569.36
14,596,231.42 148,423.72

1,513,955.45 1,557.52
1,515,512.97 135,933.23

2,783,969.43
2,783,969.43 13,6n.54

TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJUSTMENTs/RECLASSIFICATIONS

0.00 148,423.72

(n,637.00) (n,637.00) 58,296.23

0.00 13,6n.54 (19.790.75)

BEGINNING FUND BALANCE FUND BALANCES, JUNE 30,1994

35,014.63 $183,438.35

837,901.41 $896,197.64

20,314.76 $14,201.55

TOTAL CURRENT
FUNDS
$14,738,320.08 1,651,446.20 0.00 2,105,527.00 316,242.06 0.00 55,682.41 0.00 0.00 0.00 0.00 6,335.06 0.00 320,195.50
19,193,748.31
17,370,631.49 1.513,955.45 0.00 0.00 9,569.36 0.00 0.00 1,557.52 0.00 0.00 0.00 0.00 0.00
18,895,713.82
298,034.49
0.00 (n,637.00)
(n,637.00)
220,397.49
(19,790.75)
893,230.80
$1,093,837.54

994

COLLEGE
IN FUND BALANCES June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

$0.00 13,000.00

$0.00

$0.00

30,954.38

854.63

2,896,776.38

0.00

0.00

44,609.01

0.00

2,896,776.38

157.50
157.50 (157,50)
0.00 (157.50) 8,436.02 $8,278.52

1,595.01

0,00 0.00
0.00 0.00
$0.00

197,000.17 1,286.80
199,881.98 (155,272,97)
0.00 (155,272.97)
125,826.36 ($29,446.61)

368,534.96
368,534.96 (368,534.96)

46,310.44
46,310,44 2,850,465.94

77,637.00 77,637.00 (290,897,96)

0.00 2,850,465.94

483,456.82 $192,558.86

14,656,988.95 $17,507,454.89

995

MACON COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES. EXPENDITURES. AND OTHER CHANGES Year Ended June 30.1994

HEVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts. Grants. and Contracts Investment Income Endowment Other Sales and Services of Educational Departments Other Sources Total Educational and General Revenues

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

$4.597.859.76 9.892.448.00

$96.871.00

202.887.53 45.124.79
14.738.320.08

5.338.79
1.843.66 104.053.45

Sales and Services of Hospital

Sales and Services of AUXiliary Enterprises

1.547.392.75

TOTAL REVENUES

14,738,320.08

1.651.446.20

EXPENDITURES AND MANDATORY TRANSFERS

Educational and General Expenditures

Instruction

8.101.321.46

Research

Public Service

Academic Support

1.207.158.05

Student Services

1.063.501.86

Institutional Support

2.185.485.12

Operation and Maintenance of Plant

1.502.866.82

Scholarships and Fellowships

526.328.75

Total Educational and General Expenditures

14.586.662.06

0.00

Hospital Expenditures

AUXiliary Enterprises Expenditures

1.513.955.45

Mandatory Transfers

TOTAL EXPENDITURES AND MANDATORY TRANSFERS

14.586.662.06

1.513.955.45

OTHER TRANSFERS AND ADDITIONS/DEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds

6.335.06 (9.569.36)

(77,637.00) (1.557.52)

TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

(3,234.30)

(79.194.52)

RESTRICTED $0.00
2.336.602.61 314.010.98 133.355.84
2.783.969.43
2.783.969.43 77.647.80
471.172.59 14.796.73 67.386.42
2.152.965.89 2.783.969.43
2.783.969.43 13.677.54
13.677.54

NET INCREASE (DECREASE) IN FUND BALANCES

$148.423.72

$58.296.23

$13.677.54

TOTAL CURRENT
FUNDS
$4.694.730.76 9.892.448.00 2.336.602.61 314,010.98 133.355.84
5,338.79 202.887.53
46.968.45 17.626.342.96
1.547.392.75 19,173,735.71
8.178,969.26
1.678.330.64 1.078,298.59 2,252,871.54 1.502.866.82 2,679.294.64 17.370.631.49
1,513.955.45
18.884.586.94
13.677.54 (77.637.00)
4.777.54 (9.569.36) (68.751.28)
$220.397.49

996

MACON COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30,1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJUSTMENTs/RECLASSIFICATIONS
BEGINNING FUND BALANCE

$14,602,861.86
5,927.20 14,608,789.06 14,446,949.74
9,569.36 14,456,519.10
0.00 152,269.96
28,071.99

$135,458.22
407.86 135,866.08 139,712.32
139,712.32
0.00 (3,846.24) 6,942.64

AUXILIARY ENTERPRISES
$0.00 1,651,446.20
1,651,446.20 1,513,955.45
1,557.52 1,515,512.97
(77,637.00) (n,637.00) 58,296.23 837,901.41

FUND BALANCE, JUNE 30,1994

$180,341.95

$3,096.40

$896,197.64

TOTAL
$14,738,320.08 1,651,446.20
6,335.06 16,396,101.34 14,586,662.06
1,513,955.45 9,569.36 1,557.52
16,111,744.39
(n,637.00) (n,637.00) 206,719.95
0.00 872,916.04 $1,079,635.99

997

MACON COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Non-Resident Tuition Late Registration Fees Student Activity Fees Fee Waivers Other Student Fees State Appropriations State of Georgia - General State of Georgia - Special Initiative Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants and Contracts Sales and Services of Educational Departments Library Fines Dental Hyigene Clinic Service Fees Revenues for Program Support Continuing Education Fees Other Sources Administrative Cost Allowance Veterans Administration Student Activities - Other Other Revenue
Total Educational and General
Auxiliary Enterprises Food Services Sales - Cafeteria Other Income - Interest Stores and Shops Sales - Bookstore Other Income - Interest Intercollegiate Athletics Athletics - Fees Athletics - Other Vending Operations - Institution Sales
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

$3,849,469.88 66,926.03 8,614.00
125,914.90 526,328.75
20,606.20
9,633,451.00 258,997.00
1,946.89 3,595.00 197,345.64
175.00 9,543.32 35,406.47
14,738,320.08

$0.00
2,336,602.61 314,010.98 133,355.84
2,783,969.43

$3,849,469.88 66,926.03 8,614.00
125,914.90 526,328.75
20,606.20
9,633,451.00 258,997.00
2,336,602.61 314,010.98
133,355.84
1,946.89 3,595.00
197,345.64
175.00 9,543.32 35,406.47
17,522,289.51

139,148.60 2,669.40
1,398,608.37 2,669.39
96,871.00 1,843.66 9,635.78
1,651,446.20
$16,389,766.28

$2,783,969.43

139,148.60 2,669.40
1,398,608.37 2,669.39
96,871.00 1,843.66 9,635.78
1,651,446.20
$19,173,735.71

998

EDUCATIONAL AND GENERAL EXPENDITURES INSTRUCTION General Academic Instruction Division of Humanities
Division of Natural Sciences and Math Dept of Dental Hygiene Division of Social Science Division of Economics and Business Department of Education Early Intervention Program Department of Nursing Speicallnitiative Funding Community Education Dept of Community Education Preparatory and Remedial Instruction Dept of Developmental Studies

(0

(0 (0

TOTAL INSTRUCTION

ACADEMIC SUPPORT Libraries Library Vice President for Academic Affairs Minority Advising Program Student Services Grant Institutional Networking Grant Pre-College Counseling Grant

TOTAL ACADEMIC SUPPORT

STUDENT SERVICES Student Services Administration Vice Pres - Student Affairs Student Activities Student Activities Program Student Admissions Office of Admissions Student Records Office of Regi strar

TOTAL STUDENT SERVICES

MACON COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

Equipment

$1,371 ,552.62 1,730,702.20 2n,186.43 1,247,235.92 727,974.35 424,709.68 53,086.30 810,534.91 258,997.00 247,279.66 952,062.39 8,101,321.46
381,082.40 823,370.15
2,705.50
1,207,158.05
473,195.38 139,712.32 301,538.97 149,057.19 1,063,501.86

$10,847.99 7,796.24 2,559.58
56,443.99 n,647.80

$1,382,400.61 1,738,498.44 2n,186.43 1,247,235.92 730,533.93 424,709.68 53,086.30 810,534.91 258,997.00
303,723.65
952,062.39
8,178,969.26

$1,304,930.19 1,613,604.23 223,187.09 1,207,161.00 693,869.44 389,851.59 16,171.39 754,816.10 258,997.00
192,714.34
917,674.98
7,572,9n.35

108,737.69 252,375.79 110,059.11
471,172.59

381,082.40 823,370.15
2,705.50 108,737.69 252,375.79 110,059.11
1,678,330.64

215,046.99 436,503.85
81,045.20 132,224.26 30,308.36
895,128.66

14,796.73 14,796.73

487,992.11 139,712.32 301,536.97 149,057.19 1,078,298.59

432,042.17 357.98
258,328.98 127,122.60 817,851.73

$14,345.28 14,155.92 1,884.96 17,527.42 6,320.64 4,733.02
4,198.89
2,400.15
12,083.63
n,649.91

$50,362.44 88,104.73 25,584.38 22,547.50 30,343.85 30,125.07 36,914.91 51,519.92
102,539.44
22,303.78
460,346.02

1,630.63 4,898.15 1,468.24 1,053.02 9,050.04

39,431.42 375,523.71
2,705.50 22,228.25 81,566.37 75,662.87
597,118.12

3,076.00 95.44
3,623.21 1,290.87 8,085.52

43,769.36 139,258.90
38,250.78 20,643.72 241,922.76

$12,762.70 22,633.56 26,530.00
6,069.72
67,995.98
124,973.36 6,444.44 3,996.00
38,585.16 3,034.86
In,033.82
9,104.58
1,334.00
10,438.58

MACON COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INSTITUTIONAL SUPPORT

Executive Management Office of the President Fiscal Operations

394,202.55

Office of V.P. for Business & Finance General Admin & Logistical Services

4n,362.49

Department of Computer Services Departmental of Logistical Services Campus Security Department of Community relations General Institution

236,957.57 433,511.61 121,084.58 322,940.12

Faculty & Staff Benefits-Non Pa College Work Study Program

180,461.62 18,964.58

Restricted 10,500.00
56,886.42

Total
404,702.55 4n,362.49 236,957.57 433,511.61 121,084.58 322,940.12 180,461.62
75,851.00

TOTAL INSTITUTIONAL SUPPORT

2,185,485.12

0

0 OPERATION & MAl NTENANCE OF PLANT

0

Physical Plant Administration

177,970.41

Building Maintenance

368,597.87

Custodial Services

401,896.07

Utilities

443,301.61

Landscape and Grounds Maintenance

111,100.86

67,386.42

2,252,871.54
1n,970.41 368,597.87 401,896.07 443,301.61 111,100.86

TOTAL OPERATION & MAINTENANCE OF PLANT

1,502,866.82

1,502,866.82

SCHOLARSHIPS AND FELLOWSHIPS SCholarships SCholarships - Federal
Pell Grants Supplemental Educ Opportunity Grant SCholarships - State Hope Program Fee Waivers

526,328.75

1,824,411.89 83,835.00
244,719.00

1,824,411.89 83,835.00
244,719.00 526,328.75

TOTAL SCHOLARSHIPS AND FELLOWSHIP

526,328.75

2,152,965.89

2,679,294.64

TOTAL EDUCATIONAL AND GENERAL EXPENDITURE 14,586,662.06

2,783,969.43

17,370,631.49

Personal Services
362,315.35 388,508.98 131,307.47 285,342.34 106,254.07 106,304.63 180,461.62 1,560,494.46 145,850.15 208,823.06 359,540.74 63,932.71 n8,146.66
11,624,598.86

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

6,093.64 4,n3.75
669.74 1,581.16
13,118.29 1,248.90
1,248.90

36,293.56
52,817.04
51,869.36 148,169.27
14,830.51 215,054.33
75,851.00
594,885.07
30,871.36 156,739.95
42,355.33 443,301.61
47,168.15
720,436.40

0.00 109,152.66

1,825,866.89 82,380.00
244,719.00 526,328.75
2,679,294.64
5,294,003.01

Equipment 31,262.72 53,111.00
84,373.72 3,034.86 3,034.86
0.00 342,876.96

AUXILIARY ENTERPRISES EXPENDITURES FOOD SERVICES Cafeteria

TOTAL FOOD SERVICES

STORES AND SHOPS Bookstore

TOTAL STORES AND SHOPS

ATHLETICS Intercollegiate Athletics

TOTAL ATHLETICS

OTHER SERViCE UNITS

0 0

Vending Operations

TOTAL OTHER SERVICE UNITS

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

MACON COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

198,730.51 198,730.51
1,202,525.52 1,202,525.52
112,475.10 112,475.10
224.32 224.32 1,513;955.45

0.00 0.00 0.00 0.00 0.00

198,730.51 198,730.51
1,202,525.52 1,202,525.52
112,475.10 112,475.10
224.32 224.32 1,513,955.45

105,797.28 105,797.28
81,255.20 81,255.20
3,409.84 3,409.84
116.38 116.38 190,578.70

20.99 20.99
951.20 951.20
1,500.00 1,500.00
0.19 0.19 2,472.38

92,912.24 92,912.24
1,120,319.12 1,120,319.12
107,565.26 107,565.26
107.75 107.75 1,320,904.37

TOTAL CURRENT FUND EXPENDITURES

$16,100,617.51

$2,783,969.43

$18,884,586.94

$11,815,1n.56

$111,625.04

$6,614,907.38

Equipment 0.00 0.00 0.00
0.00 $342,876.96

REVENUE Student Fees
Fees-Student Activities Other Sources Commuter Ad Sales Quarterly Dramas Movie Tickets Miscellaneous Revenue
TOTAL REVENUE
EXPENDITURES Intramural Athletics Intramurals Administration Social and Entertainment Activities Artists and Lecturers Arts Festival week Graduation and Honors Day Family Night Student Government Student Leadership Council Student Publications Commuter Newspaper Timepiece Magazine Other Math Olympics Academic Bowl Committee Student Activites Printing Impromptu Players Council on Organizational Activites Honors Program Student Activities Office Macon College Select/Chorus Macon College Musicals/Productions Speical Porjects Health Fair Student Emergency Laons Student Orientation Speech and Debate Team
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

MACON COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES YEAR ENDED JUNE 30,1994

$551.12 3,006.00 3,429.20 2,557.00
11,872.11 5,524.35 2,951.11 136.00
13,469.53 1,985.45
483.81 99.22
5,703.62 14,278.33 8,996.75 2,684.14 24,087.18 3,183.82 11,181.94 14,735.93
185.00 3,645.79
113.44 2,200.85

$125,914.90 9,543.32 7,196.85
20,483.57 4.997.10
15,454.98
91,579.82

$135,458.22
139,712.32 (4,254.10) 6,942.64 407.86 $3,096.40

1002

REVENUES Student Fees
Fees - Athletics Other Revenue
Men's Basketball Receipts
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Men's Basketball Women's Softball
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

MACON COLLEGE SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS
Year Ended June 30,1994
$96,871.00 1,843.66
70,534.34 41,940.76

$98,714.66
112,475.10 (13,760.44)
945.58 (938.00) ($13,752.86)

1003

MACON COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

FEDERAL FUNDS College Work Study Porgram Pell Grant Supplemental Educational Opportunity Grants Tiger Mosquito Grant Student services Grant Institutional Networking Grant Small Busines Institute SBA94 Small Business Development Center
TOTAL FEDERAL FUNDS
STATE FUNDS Writers in Residence Hope Program Black History Month MGATES Poetry Circuit
TOTAL STATE FUNDS
PRIVATE FUNDS College Counseling Helene Fuld Child Care Program Family Connection
TOTAL PRIVATE FUNDS
TOTAL RESTRICTED FUNDS-CASH BASIS

($2,588.28) (11,766.00)
8,483.50
1,452.00 1,646.36 (2,n2.42)
(807.00)
(4,466.42) (163.05)
(5,436.47)
8,732.90
8,732.90 524.01

AMOUNTS EXPENDED BUT NOT REIMBURSED TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$20,314.76

RECEIPTS
$58,964.70 1,658,531.89
92,735.00 92,263.06 200,984.35
48.00 2,000.00
2,105,527.00
807.00 240,n4.00
2,000.00 61,406.06 11,255.00 316,242.06
41,331.48 14,350.93
55,682.41 2,4n,451.47
320,195.50 $2,797,646.97

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30,1994

$56,886.42 1,824,411.89
83,835.00 7,796.24
108,737.69 252,375.79
1,494.62 1,016.96
48.00
2,336,602.61

$0.00 0.00

($510.00) (165,880.00)
(2,866.00) 687.26
(16,474.63) (51,391.44)
5.38 983.04 1,598.36
(233,848.03)

244,719.00 2,000.00
56,443.99 10,847.99 314,010.98
110,059.11 14,796.73 8,500.00
133,355.84 2,783,969.43
$2,783,969.43

0.00
0.00 0.00 $0.00

(3,945.00)
495.65 243.96 (3,205.39)
(68,727.63) 8,732.90 (445.80) (8,500.00)
(68,940.53) (305,993.95)
320,195.50
$14,201.55

1004

MACON COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30,1994

13EGINNING FUND BALANCE, ADJUSTED
ADDITIONS Gifts and Grants Private
TOTAL ADDITIONS
DEDUCTIONS Loan Collection Costs Perkins Nursing
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $8,436.02

ENDOWMENT FUNDS
$0.00

TOTAL $8,436.02

0.00

0.00

0.00

0.00

87.50 70.00 157.50
0.00 $8,278.52

0.00
0.00 $0.00

87.50 70.00 157.50
0.00 0.00 0.00 $8,278.52

LOAN FUNDS Federal
Perkins Loan Program Nursing Student Loans
TOTAL LOAN FUNDS
ENDOWMENT FUNDS
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

ADDITIONS

DEDUCTIONS

ADJUSTMENTS & TRANSFERS

FUND BALANCE JUNE 30,1994

$5,329.42 3,106.60
8,436.02

$0.00 0.00

$87.50 70.00
157.50

$0.00 0.00

$5,241.92 3,036.60
8,278.52

0.00 $8,436.02

0.00 $0.00

0.00 $157.50

0.00 $0.00

0.00 $8,278.52

1005

MACON COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

REVENUE/ADDITIONS State Appropriations - Lottery Funds Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURESIDEDUCTIONS Land Main Campus Total Land
Buildings Library/Auxiliary Building Multi-Purpose Classroom
Total Buildings
Improvements Other Than Buildings Move utilities for new building Sidewalks, roadways, and paving Landscaping
Total Improvements Other Than Buildings
Equipment Satellite Computer/printer
Total Equipment
Expenditures Not To Be Capitalized Other Service Units
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURESIDEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Reserve for Renewals and Replacements
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$13,000.00 30,954.38
43,954.38

$0.00 0.00

Total

RENEWALS AND REPLACEMENTS

$13,000.00 30,954.38
43,954.38

$0.00 0.00

43,704.67 43,704.67
4,231.00 82,000.00 86,231.00
38,851.00 2,464.00
10,654.55 51,969.55
11,713.20 3,381.75
15,094.95
1,286.80 1,286.80
198,286.97

0.00 0.00
0.00 0.00 0.00 0.00

43,704.67 43,704.67
4,231.00 82,000.00 86,231.00
38,851.00 2,464.00
10,654.55 51,969.55
11,713.20 3,381.75
15,094.95
1,286.80 1,286.80
198,286.97

0.00 368,534.96 368,534.96
0.00
0.00 368,534.96

0.00 1,595.01
(1,595.01)
(154,332.59) 0.00
($154,332.59)

0.00 124,231.35
654.63
0.00 124,885.98 $124,885.98

0.00
0.00
125,826.36 654.63 0.00
(1,595.01)
(154,332.59) 124,885.98
($29,446.61)

77,637.00 77,637.00 483,456.82
192,558.86 $192,558.86

1006

MACON COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30,1994

BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Expended from Ga. State Financing & Investment Commission Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds
TOTAL ADDITIONS
DEDUCTIONS President's House Arch. Study Adjustments to Inventory Counts
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$229,010.80 113,866.36

$14,656,988.95

$342,876.96 1,988,364.29
197,000.17 368,534.96
1,350.00 44,960.44

2,896,n6.38
46,310.44 17,507,454.89
0.00 $17,507,454.89

1007

MACON COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

LAND Main Campus

YEAR ACQUIRED

INVESTMENT JULY1,l993
$439,707.17

TOTAL LAND

439,707.17

BUILDINGS Academic Building Library/Auxiliary Building Science Building Lecture Hall Classroom I Building Pysical Education Building Boiler House Maintenance Building Classroom II Building Utility Building Gymnasium and Pool President's House Arch. Study Equipment Storage Shed Lab BUilding T-l00 Classroom/Office Building T-200 Lab Building T-300 Multi-Purpose Building Administration Building

1976 1968 1969 1968 1968 1968 1968 1968 1970 1974 1972
1981 1989 1989 1993 1994 1987

1,039,220.82 1,653,111.48
751,397.84 618,630.87 566,213.11 459,888.68 382,585.14 113,373.17 417,893.04
46,299.99 841,381.84
1,350.00 22,698.00
1,509,723.87

TOTAL BUILDINGS

8,423,747.85

IMPROVEMENTS OTHER THAN BUILDINGS Transformer Pad Parking Lots & Electrical-Distribution System Landscaping Sidewalks, roadways, and paving Gamefield Irrigation wells Hot & chill water piping

15,562.29 1,264,426.34
61,308.09 2,500.00 11,415.00
22,274.50 148,663.16

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

1,526,149.38

LIBRARY COLLECTIONS General Acquisitions

1,954,772.92

TOTAL LIBRARY COLLECTIONS

1,954,772.92

EQUIPMENT Academic BUilding Library/Auxiliary BUilding Science Building Lecture Hall Classroom I Building Pysical Education Building Maintenance Building Classroom II Building Gymnasium and Pool Administration Building

35,047.08 195,227.24 340,110.26 148,817.94 463,720.06
21,716.00 128,464.60 129,652.86
40,144.62 809,710.97

TOTAL EQUIPMENT

2,312,611.63

TOTAL INVESTMENT IN PLANT

$14,656,988.95

ADDITIONS

DEDUCTIONS

ADJUSTMENTS/ TRANSFERS

INVESTMENT JUNE 30,1994

$43,704.67 43,704.67

$0.00 0.00

$0.00 0.00

$483,411.84 483,411.84

372,765.96
30,600.00 2,036,548.12 2,439,914.08

1,350.00 1,350.00

38,794.00 13,720.00 28,580.00
81,094.00

1,039,220.82 2,025,877.44
751,397.84 618,630.87 566,213.11 459,888.68 382,565.14 113,373.17 417,893.04
46,299.99 871,981.84
22,698.00 38,794.00 13,720.00 28,580.00 2,036,548.12 1,509,723.87
10,943,405.93

3,216.17 38,851.00 10,654.55
2,464.00
55,185.72

0.00

0.00

18,778.46 1,303,277.34
71,962.64 4,964.00
11,415.00 22,274.50 148,663.16
1,581,335.10

113,866.36 113,866.36

0.00

0.00

2,068,639.28 2,068,639.28

62,792.74 49,163.56
8,695.00 3,034.86 4,067.70
116,351.69
244,105.55
$2,896,776.38

37,210.16 330.00
7,420.28 44,960.44 $46,310.44

10,071.00 7,425.00 60,839.80
9,904.31 2,349.20 (1,781.00) 49,626.65
(219,528.96)
(81,094.00)
$0.00

45,118.08 265,444.98 412,903.46 148,817.94 473,294.37
32,760.20 129,718.46 183,347.21
40,144.62 699,113.42
2,430,662.74
$17,507,454.89

1008

MACON COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS HELD ON DEPOSIT Application for Degree Scholastic Aptitude Test National League for Nuring Nursing Service Nursing Liability Insurance Macon College Singers Georgia Association of Junior Colleges Activity fee-Public Service Programs Academic regalia Middle Georgia Teachers Education Association Black Student Unification Junior American Dental Hygiene Association Phi Beta Lamada Phi theta Kappa Speech and Debate Team Circle K Academic Bowl Spanish Club Student Government Association Nursing Pins Cheerleaders Six Flags Tickets Math Olympics Pre-Med Club Moms on Move Georgia History Day Honor Student Association Musical Account Georgia Association of Nursing Economics and Business Service Vocational Inventory fees MAP-MRO Conference Pandoras Box Impromptu Players Dean's Conference Chief Business Officers Department of Education Payment Funds
TOTAL FUNDS HELD ON DEPOSIT

FUND BALANCE JULY 1, 1993
$3,315.01 5,459.07 1,767.55 394.87
879.20 8,078.86 5,829.99
3,970.90 24.42
333.18
163.74 454.00 405.47 443.n 295.99 120.80 1,021.39
5,421.70 85.69 60.11
124.54 1,086.94
159.28 71.98
1,149.11 280.00
1,205.27 2,001.38
9,001.94
53,606.15

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

$10,696.94 5,580.00 6,240.00
5,910.00
2,020.n 19,745.32
1,085.05 (743.67)
3,449.05 263.60
2,712.66 886.99
195.00 398.73
42.00 5,435.12 1,215.84 3,798.06
562.57 14.00
522.00 7,850.09
360.00 100.00 44.65
98.00 3,714.11 1,800.00 1,914,125.00
1,998,121.88

$7,750.11 6,065.00 2,326.00
5,910.00 313.34
2,590.50 18,012.82
1,592.03
3,526.98 150.00
2,281.53 749.07
573.63
3,566.91 606.61
7,731.76 648.26 60.75 50.00 563.72
8,539.08
5,587.63 1,914,125.00
1,993,320.73

$6,261.84 4,974.07 5,681.55 394.87
565.86 7,509.13 7,562.49 1,085.05 1,635.20
24.42 255.25 113.60 594.87 591.92 405.47 638.n 121.09 162.80 2,889.60 609.23 1,488.00
13.36 74.54 523.22 159.28 593.98 460.12 280.00 1,565.27 2,101.38 44.65 98.00 3,714.11 5,214.31
58,407.30

1009

MACON COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS FOR DESIGNATED SCHOLARSHIPS Citizens and Southern Bank Jaques Foundation American Quarter Horse Georgia Prison Wardens Bibb Foundation West Central GANLTC Hinman Dental Bowen Trust GEICO Middle Georgia Purchasing Association Air Force Association Englehardt United Daughters Swift Creek Baptist Church Heilig Meyers Perry Rotary Georgia Youth Association Georgia Chapter of Insurance Underwriters McCollough SCholarship Roy H. Watson Chick-Fil-A Warner Robbins Rotary Club Georgia Press Association Georgia State Fair Gideon-Warner Robins Area Chamber of Commerce Paulk SCholarship Monore County Association of Educators Non-Commissioned Officer Association KAHS Combined SCholarship Averlena Baptist Church Finainical Aid Rounding Studnet Incentive Grants Regetns SCholarship Georgia Holstein Association Rainbow Fund Pilot Club Kari Underwood Sunset Optimist Club Riverwood International Georgia Spirit of Young Woman of the Year Delta Sigma Theta Sorority NationsBank China Clay Producers Association Young American Bowling Alliance Dental Hygiene Taylor County Peanut Company E.R. Warner McCade

FUND BALANCE JULY 1,1993
309.28 2,935.06
360.00 955.08 324.32
8.14 1,600.40 1,226.86
227.13 160.64 250.00
175.63 333.00
14.33 133.00
122.33 1,623.55
105.10 102.62 112.83 100.00 128.25
1,146.67 1,400.00
300.00 72.52
1,421.35

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

1,000.00 4,600.00
300.00
4,514.00
2,000.00 4,800.00
1,000.00
600.00
1,000.64
1,250.00
100.00 500.00 3,000.00 1,000.00
500.00 400.00 400.00
2,961.51 51,281.00
6,200.00
400.00 1,563.00
250.00 1,250.00
100.00 500.00 1,184.00 2,000.00 500.00 981.21 500.00 8,100.00

612.10 4,107.15
300.00 200.05 5,198.26 386.00 2,294.21 4,011.39
1,598.15 1,313.00
152.09 759.04
704.33 174.79 1,204.00
100.00 500.00 793.08
122.33 1,233.53
266.66 266.67 105.10 102.62 112.83
908.31 51,131.00
5,400.00 255.00 371.00 400.00
1,615.79 250.00
1,203.54
395.19 905.00 977.81 500.00 1,388.25 185.69 8,100.00

387.90 492.85
109.23 2,250.80
(26.00) 660.87 1,112.93
8.14 2.25 913.86 75.04 1.60 250.00 296.31 0.84 379.00 14.33 133.00
2,206.92 1,000.00
890.02 133.34 133.33
100.00 2,181.45
150.00 800.00 891.67 1,029.00 300.00
19.73
46.46 100.00 104.81 279.00 1,022.19
1,034.31 314.31

1010

MACON COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) Butts County Forestry Commission Warner Robins Womans Club Warner Robins Junior Womans Club Houston County fair Association Macon Housing Authority Georgia Mining Association Crisp County High School Longshoremen's Porter Club Women of Georgia Power Educational Loan NCO-Officers' Wives Club WR-ALC Black History Committee Wilkinson County Bank Georgia Farm Bureau Federation Thomas Eugene Leverett Katy Dugan Memorial Scholarship Abraham Baldwin Agriculture College The Shield Club Scholarship Program Administrator, Inc. Ford Motor Credit Company Ga Baptist Childern's Homes and Family Ministries Okehi Women's Center Cordele Civitan Club Women ofthe Moose Scholarship Ga District of Kiwanis Memorial Foundation Childern's Friend Inc. Roadway package System Taylor County Band Boosters Crandall Junior College Hubbard High Alumni
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

FUND BALANCE JULY 1,1993
957.70 300.00 16,905.79

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

295.95 700.00 500.00 100.00 1,050.00 500.00 500.00 1,250.00 1,500.00 500.00 500.00 500.00 600.00 321.00 200.00 1,000.00 666.00 500.00 600.00 400.00 205.00 150.00 333.50 250.00 494.65 361.17 700:00

282.57 481.72 400.47
91.13 371.00 496.38 223.69 1,241.11 1,500.00 391.98 500.00 496.37 600.00 321.00
999.98 666.00 473.57 321.46 371.00 179.45
90.10 213.73 178.19
361.17
956.72 300.00

13.38 218.28
99.53 8.87
679.00 3.62
276.31 8.89
108.02
3.63
200.00 0.02
26.43 278.54
29.00 25.55 59.90 119.77 71.81 494.65
700.00 0.98

119,412.63

113,092.75

23,225.67

1011

MACON COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30.1994

PAYROLL OPERATIONS Payroll Deductions Federal Income Tax Withholdings State Income Tax With holdings F I C A-Employee F I C AlMedicare-Employee Group Health Insurance-Employee Group Life Insurance-Employee Employees Dental Insurance Retiree Health Retiree Dental Retiree Life Georgia Defined Contribution Plan Teacher Retirement-Employee Optional Retirement Plan l/TIAA-Employee Optional Retirement Plan 2NALlC-Employee Credit Union Garnishments Sun Life Insurance Annuity Premiums State Charities Employee Meals Macon College Foundation Reliance Standard Life Group Insurance-Health/TSA Group Insurance-Family 470/TSA Group Insurance-Supplemental 3/TSA Employer Liability F I C A-Employer Group Health Insurance-Employer Group Life Insurance-Employer Teacher Retirement-Employer F I C A-Medicare-Employer Optional Retirement Plan l/TIAA-Employer Optional Retirement Plan 2NALlC-Employer
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1,1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

(283.47) (192.12)
(40.96) 962.75 889.36
2.700.80 (1,041.00)
519.60 16.286.90
4.120.92 (192.13)
64.141.38 3.020.00 (40.96)
90,851.07 $161,363.01

968.500.98 333.260.15 519.960.09 125.651.07
24.538.25 5.046.89 4.358.00
11.672.05 24.237.00
3.751.72 13.863.76 438.115.42 46.605.70 14.660.58 190.684.50 15.240.89 31.000.37 220.258.46 2.996.20
1.399.96 1.974.00 7.911.79 200.214.78 5.797.45 54.761.25
519.960.10 882.633.00
40.690.25 919.535.46 125.651.07
31.070.48 9.773.83
5.793.775.50
$7.911.310.01

968.303.51 333.294.15 519.784.53 125.613.98
25.501.00 4.590.96 4.358.00
11.348.85 24.226.00
3.265.42 13.801.32 370.136.77 36.209.44 11.343.63 190.684.50 14.154.93 27.836.00 183,763.79
2,411.70
1.795.50 7.171.33 216.501.68 5.484.90 49.918.63
519.784.53 946.774.38
37.212.50 772.932.11 125.613.98
24.139.64 7.562.50
5.583.520.16
$7.689.933.64

(86.00) (34.00) (16.56)
(3.87) 0.00 1.345.29 0.00 323.20 11.00 486.30 62.44 67.978.65 10.396.26 3,316.95 0.00 1.085.96 5.865.17 35,453.67 584.50 1.399.96 178.50 1.260.06 0.00 312.55 8.963.54 0.00 (16.56) (0.00) 6,497.75 146.603.35 (3.87) 6.930.84 2.211.33
301,106.41
$382,739.38

1012

Middle Georgia College
FINANCIAL REPORT
For the Year Ended June 30, 1994

Joe Ben Welch
President

MIDDLE GEORGIA COLLEGE Cochran, Georgia
Peggy Maddox
Acting Vice President for Fiscal Affairs
1013

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land BUildings Improvements Other Than Buildings Library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted, allocated
Reserves For Inventory For Renewals and Replacements For Subsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted, unallocated (Surplus) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

MIDDLE BALANCE Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$484,768.25
21,098.07
80,680.26 13,632.27

$209,656.29
148,505.17
140,620.39 50,000.00

($63,123.80) 134,755.01

$600,178.85 $155,962.83
262,089.00 418,051.83

$548,781.85 $69,401.63 82,348.00 151,749.63

$71,631.21 $0.00
0.00

TOTAL
$631,300.74 0.00
304,358.25 0.00
221,300.65 63,632.27
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$1,220,591.91
$225,364.46 0.00 0.00 0.00
344,437.00 0.00
569,801.46

74,742.n
87,295.28 5,371.12
14,717.85

140,620.39 256,411.83

182,127.02 $600,178.85

397,032.22 $548,781.85

71,631.21
71,631.21 $71,631.21

0.00 215,363.16
0.00 343,707.11
5,371.12 0.00
14,717.85 0.00
71,631.21 0.00 0.00 0.00
650,790.45
$1,220,591.91

1014

GEORGIA COLLEGE SHEET June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$14,064.05 189,416.91

$69,063.18 350,117.79

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

AGENCY FUNDS

$194,137.03 18,203.74

$822,054.90

$0.00

$103,760.38

18,400.00 15,478,320.12
1,800,686.04 1,803,439.37 1,730,629.47

$183,480.96 $0.00

$419,180.97 $0.00

$212,340.n $164,537.82

$822,054.90 $89,691.68

$20,831,475.00 $0.00

$103,760.38 $0.00

0.00

0.00

164,537.82

89,691.68

0.00

103,760.38 103,760.38

732,363.22

183,480.96
183,480.96 $183,480.96

419,180.97
419,180.97 $419,180.97

47,802.95 47,802.95 $212,340.n

20,831,475.00

732,363.22 $822,054.90

20,831,475.00 $20,831,475.00

0.00 $103,760.38

1015

MIDDLE
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUN D S RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources

$9,026,452.72 2,523.76

$0.00 2,261,776.00
4,632.64

$0.00 2,057,800.31
220,855.09 4,663.70
(16,217.21)
134,755.01

TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year
To State Treasury - General Loan Cancellations and Write-Ofts Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities
Capitalized Expenditures Non-Gapitalized Expenditures Deductions to Plant Properties Other Deductions

9,028,976.48 8,912,023.49
55,936.88 258.77

2,266,408.64 1,919,988.35
1,080.00

2,401,856.90
1,949,018.78 16,452.96

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

8,968,219.14

1,921,068.35

1,965,471.74

NET INCREASE IN FUND BALANCES BEFORE TRANSF
TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJUSTMENTs/RECLASSIFICATIONS

60,757.34
(76,590.00) (76,590.00) (15,832.66) 37,811.04

345,340.29
(119,635.78) (119,635.78) 225,704.51

436,385.16
0.00 436,385.16 (472,505.61)

BEGINNING FUND BALANCE

160,148.64

171,327.71

107,751.66

FUND BALANCES, JUNE 30,1994

$182,127.02

$397,032.22

$71,631.21

TOTAL CURRENT
FUNDS
$9,026,452.72 2,261,776.00 0.00 2,057,800.31 220,855.09 0.00 4,663.70 (16,217.21) 0.00 0.00 0.00 7,156.40 0.00 134,755.01
13,697,242.02
10,861,042.27 1,919,988.35 16,452.96 0.00 55,936.88 0.00 0.00 1,338.77 0.00 0.00 0.00 0.00 0.00
12,854,759.23
842,482.79
0.00 (196,225.78)
(196,225.78)
646,257.01
(434,694.57)
439,228.01
$650,790.45

1016

GEORGIA COLLEGE
IN FUND BALANCES June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

350.00

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

$0.00 313,000.00

$0.00

$0.00

2,284.99

966.44 3,601.43

0.00

313,000.00

0.00

1,308,229.74 1,308,229.74

1.396.00 2,153.60

3,549.60 51.83

5,741.30 5,741.30 (5,741.30)

0.00 51.83
183,429.13 $183,480.96

0.00 (5,741.30)
424,922.27 $419,180.97

41.87

270,797.05
270,838.92 42,161.08
5,600.00 5,600.00 47,761.08
41.87 $47,802.95

130,663.00 2.235.48
132,898.48 (132,898.48)

146,832.70
146,832.70 1.161,397.04

190,625.78 190.625.78
57,727.30
674,535.92 $732,363.22

0.00 1.161,397.04
(1,157.00) 19,671,234.96 $20,831,475.00

1017

MIDDLE GEORGIA COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30,1994

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Endowment Other Sales and Services of Educational Departments Other Sources Total Educational and General Revenues

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

$2,059,424.04 6,851,895.00

$110,460.00

28,361.95 86,771.73 9,026,452.72

5,917.82
42,650.33 159,028.15

Sales and Services of Hospital

Sales and Services of Auxiliary Enterprises

2,102,747.85

TOTAL REVENUES

9,026,452.72

2,261,776.00

EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures Instruction Research Public Service Academic Support Student Services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures

3,977,959.23
778,765.33 848,693.90 1,719,447.37 1,563,908.91
23,248.75 8,912,023.49

0.00

Hospital Expenditures

Auxiliary Enterprises Expenditures

1,919,988.35

Mandatory Transfers

TOTAL EXPENDITURES AND MANDATORY TRANSFERS

8,912,023.49

1,919,988.35

OTHER TRANSFERS AND ADDITIONs/DEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds

(76,590.00) 2,264.99
(55,936.88)

(119,635.78) 3,552.64

TOTAL OTHER TRANSFERS & ADDITIONs/DEDUCTIONS

(130,261.89)

(116,083.14)

RESTRICTED $0.00
1,706,137.36 218,010.42 1,484.00 23,387.00
1,949,018.78
1,949,018.78
27,388.53 45,868.26 282,963.13 20,481.50 146,010.67 1,426,306.69 1,949,018.78
1,949,018.78 436,385.16
436,385.16

NET INCREASE (DECREASE) IN FUND BALANCES

($15,832.66)

$225,704.51

$436,385.16

TOTAL CURRENT
FUNDS
$2,169,884.04 0.00
6,851,895.00 0.00
1,706,137.36 218,010.42 0.00 1,484.00
23,387.00 5,917.82
28,361.95 129,422.06 11,134,499.65
0.00
2,102,747.85
13,237,247.50
4,005,347.76 0.00
45,868.26 1,061,728.46
869,175.40 1,865,458.04 1,563,908.91 1,449,555.44 10,861,042.27
0.00
1,919,988.35
0.00
12,781,030.62
436,385.16 (196,225.78)
5,817.63
(55,936.88)
190,040.13
$646,257.01

1018

MIDDLE GEORGIA COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30,1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants. and Contracts Investment Income Prior Year Adjustments Other Additions

$8,870,065.59

$156,387.13

2.523.76

TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions

8,872,589.35 8,786,689.23
55,936.88 258.77

156,387.13 125,334.26

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

8,842,884.88

125,334.26

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS

(70.990.00) (70,990.00)

(5,600.00) (5.600.00)

NET INCREASE (DECREASE) IN FUND BALANCES

(41.285.53)

25.452.87

ADJUSTMENTs/RECLASSIFICATIONS

37,800.00

11.04

BEGINNING FUND BALANCE

98.317.27

61,831.37

AUXILIARY ENTERPRISES
$0.00 2,261,776.00
4.632.64 2.266,408.64
1,919.988.35
1.080.00 1.921,068.35
(119.635.78) (119,635.78) 225.704.51
171,327.71

FUND BALANCE, JUNE 30,1994

$94,831.74

$87,295.28

$397,032.22

TOTAL
$9,026,452.72 2,261,776.00 0.00 0.00 0.00 0.00 0.00 7,156.40 0.00
11.295.385.12
8,912,023.49 1.919.988.35
0.00 0.00 55,936.88 1,338.77 0.00
10,889,287.49
0.00 (196,225.78)
(196.225.78)
209,871.85
37.811.04
331,476.35
$579,159.24

1019

MIDDLE GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Non-Resident Tuition Applied Instruction Fees-Piano Applied Instruction Fees-Voice Late Registration Fees Student Application Fees Student Activity Fees Fee Waivers Other Student Fees State Appropriations State of Georgia - General State of Georgia - Special Initiative State of Georgia - Lottery Funds Federal Grants and Contracts State Grants and Contracts Private Gifts, Grants and Contracts Investment Income Endowment Seles and Services of Educational Departments Library Fines Library Copy Machine Transcript Fees Copy Machine Charges Revenues for Program Support Continuing Education Fees Quasi-Revenue from Distribution of Costs Cost Transfers - Copy & Media Centers Eliminate Quasi-Revenue Other Sources Administrative Cost Allowance College Work-Study Program Perkins Student Loan Program Pell Grants Program Supplemental Educ Opportunity Grants Program Funds to Improve Post Secondary Education (FIPSE) Group Insurance Continuation Program Veterans Administration Rents-Facilities Use Fees Selvage Seles Vehicle Registration Traffic Fines Duplicate 10 Charges Check Service Charges Insurance Reimbursement Distance Learning Student Activities-Other Miscellaneous
Total Educational and General

UNRESTRICTED

RESTRICTED

TOTAL

$1,811 ,583.94 50,976.45 2.100.00 4,500.00 2.150.00 13,648.40
148.379.50 23.248.75 2.837.00
6.644.440.00 40,955.00
166.500.00
480.06 5.261.70 6.972.61 3,543.75
12,103.83
14,900.99 (14.900.99)
3.822.04 1.293.40 6,430.00 3,470.92 2.730.00
72.00 305.00 6,470.67
78.04 11.181.00 13,628.83
255.00 1,479.36 12,879.53 2,413.35 8.007.63 12.254.96
9,026,452.72

$0.00
1,706.137.36 218.010.42 1,484.00 23,387.00
1,949.018.78

$1,811.583.94 50,976.45 2.100.00 4.500.00 2,150.00 13.648.40
148.379.50 23.248.75 2.837.00
6,644,440.00 40.955.00
166,500.00 1,706,137.36
218.010.42 1,484.00
23,387.00
480.06 5.261.70 6,972.61 3.543.75
12.103.83
14,900.99 (14.900.99)
3.822.04 1,293.40 6,430.00 3,470.92 2.730.00
72.00 305.00 6,470.67
78.04 11,181.00 13,628.83
255.00 1,479.36 12.879.53 2,413.35 8.007.63 12.254.96
10.975,471.50

1020

MIDDLE GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30.1994

CURRENT FUNDS REVENUES (Continued) Auxiliary Enterprises Student Housing Rents - Dormitories Rents - Refrigerators Fees - Lost Keys(Dorm) Dorm Damage Charges Furniture Damage Charges Commissions - Pay Telephones Storage Charges Other Income - Interest Faculty and Staff Housing Rents - Faculty/Staff Apartments Rents - Faculty/Staff Houses Food Services Sales - Cafeteria-Contracted Sales - Cafeteria-Cash Stores and Shops Sales - Bookstore Fees - Graduation Commission - Sales Tax Intercollegiate Athletics Athletics - Fees Athletics - Other Other Service Units Student Health Services Fees Student Transportation Rents - Student Transportation Vending Operations - Contracted Sales-Games Sales-Food Sales-Washers & Dryers
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

547.350.68 6.862.00 252.00 680.85 250.00
33.138.31 320.00
5.917.82
8.222.15 16.574.50
631.187.21 100,464.63
648,982.90 4.375.00 231.84
110.460.00 42.650.33
74,406.00
18,439.91
413.00 5.192.46 5.404.41
2.261.n6.00
$11.288,228.72

0.00 $1.949.018.78

547.350.68 6.862.00 252.00 680.85 250.00
33.138.31 320.00
5.917.82
8.222.15 16.574.50
631.187.21 100,464.63
648.982.90 4.375.00 231.84
110.460.00 42.650.33
74,406.00
18,439.91
413.00 5.192.46 5.404.41
2,261.n6.00
$13.237.247.50

1021

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

Dept of Business Administration

Legal Assistant Program

Dept of Education & Social Science

Dept of Humanities

Lottery Funds

Dept of Sciences & Mathematics

Lottery Funds

Dept of Nursing

Special Initiative

Dublin Residence Center

Quality Improvement Program

Community Education

Dept of Continuing Education

Preparatory and Remedial Instruction

Dept of Developmental Studies

0

N N

TOTAL INSTRUCTION

PUBLIC SERVICE Community Services
Job Training Partnership Act

TOTAL PUBLIC SERVICE

ACADEMIC SUPPORT Libraries
Roberts Memorial Library Learning Resource Center Lottery Funds Academic Computing Support Academic Administration Office of Vice Pres-Academic Affairs Occupational Therapy Assistant Academic Personnel Development Institutional Research Grants Office Promotions Faculty Development Course and Curriculum Development Program Management Developing New AAS Programs

TOTAL ACADEMIC SUPPORT

MIDDLE GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,.1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating Supplies &

Travel

Expenses

Equipment

$274,521.17 850,803.14 515,311.05 26,500.00
1,048,731.38 69,938.86
464,313.06 38,896.18
241,355.82 37,667.42
102,193.91 307,727.24 3,9n,959.23
0.00
326,873.97 66,349.02 40,000.00
131,338.26 36,540.75
22,n8.28 90,283.62 56,766.10
7,835.33
n8,765.33

$0.00 13,208.10 14,180.43
27,388.53

$274,521.17 13,208.10
850,803.14 515,311.05
26,500.00 1,048,731.38
69,938.86 478,493.49
38,896.18 241,355.82
37,667.42
102,193.91 0.00
307,727.24
4,005,347.76

$262,066.47 11,343.11
816,578.00 490,984.26
987,608.74
437,754.79 37,483.18
192,967.81
73,708.27
290,050.87 3,600,545.50

45,868.26 45,868.26

45,868.26 45,868.26

27,073.16 27,073.16

198,803.29
4,266.26 30,454.16 49,439.42 282,963.13

326,873.97 66,349.02 40,000.00
198,803.29
131,338.26 36,540.75
22,778.28 90,283.62 56,766.10 12,101.59
30,454.16 49,439.42
1,061,728.46

230,874.37 61,135.83
54,823.07
121,279.47 28,406.10
20,321.34 78,297.54 51,719.48
26,n1.52 46,628.52 720,257.24

$2,402.18 364.18
5,857.68 5,450.85 8,488.78 6,629.80
492.20
1,630.88 2,251.59 33,568.14
29.40 29.40
1,440.60
1,229.88 2,545.14
279.46 543.29 1,812.71 817.97 5,340.33 1,342.59 175.04 15,527.01

$8,487.32 1,500.81
24,219.26 18,875.94 24,662.00 46,944.86 60,339.12 29,200.26
43.00 40,012.09 30,266.98
24,697.76
13,859.58 323,108.98
18,765.70 18,765.70
43,868.72 5,213.19
15,796.55 59,582.57
5,752.35 7,855.19
1,913.65 8,356.63 4,228.65 6,761.26
2,340.05 2,635.86 164,304.67

$1,565.20 4,148.20 1,838.00 5,689.00 9,599.74 4,908.64 1,370.00 7,883.72 7,400.44 2,157.00 1,565.20
48,125.14
0.00
50,690.28 24,203.45 83,167.n
1,761.30
1,816.74
161,639.54

MIDDLE GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) STUDE.NT SERVICES Student Services Administration
Vice Pres - Student Affairs Drug Prevention Program Counseling and Career Guidance Guidance Minority Advisement Program Early Intervention Financial Aid Administration Director of Financial Aid Student Activities Student Activities Program Student Admissions Office of Admissions Student Records Office of Registrar

142,069.63
41,968.33 5,694.00
54,584.63 101,608.93 125,334.26 255,156.86 122,277.26

0
Nw

TOTAL STUDENT SERVICES

INSTITUTIONAL SUPPORT Executive Management

Office ofthe President Office of V.P. for Business & Finance

General Admin & Logistical Services

Director of Personnel Printing Operations

Less Charges to User Department Office of ProcuremenUProperty Control

Office of General Stores

Office of Campus Safety

Campuswide Communication

Administrative Computing Support

Public Relations and Development

Office of Information Services

General Institution

Faculty & Staff Benefits-Non Pa

General Institutional Expenses

CWSP - On Campus

848,693.90
162,258.89 382,920.20
72,200.00 54,797.42 (14,900.99) 71,267.42
425.12 248,276.98
47,800.53 181,183.73
111,421.78
325,722.82 55,207.51 20,865.96

Restricted 20,481.50
20,481.50
84,857.12 61,153.55

Total
142,069.63 20,481.50
41,968.33 5,694.00
54,584.63
101,608.93
125,334.26
255,156.86
122,277.26 869,175.40
162,258.89 382,920.20
72,200.00 54,797.42 (14,900.99) 71,267.42
425.12 248,276.98
47,800.53 266,040.85
111,421.78
325,722.82 55,207.51 82,019.51

TOTAL INSTITUTIONAL SUPPORT

1,719,447.37

146,010.67

1,865,458.04

Personal Services
128,538.57 16,458.07 37,811.70 27,038.29 85,624.14 3,915.05
138,694.37 99,178.54
537,258.73
150,094.61 340,684.11
60,706.63 40,257.49 59,581.61 234,658.69 46,375.09 113,883.86 90,952.31 325,722.82
1,462,917.22

OBJECT CLASSIFICATION

Operating Supplies &

Travel

Expenses

713.85 2,174.57
1,283.89 169.09 479.76
3,570.62
2,863.43
12,541.56
646.23 24,443.00

12,817.21 1,848.86
2,872.74 5,524.91 24,328.28
10,396.17
115,955.78
100,673.01
20,571.49 294,988.45

3,811.22 4,028.47 2,810.48
187.37 20.12 4,089.52 1,664.75
16,611.93

7,961.76 29,019.08
8,682.89 14,539.93 (14,900.99)
7,712.44 425.12
13,598.17 1,425.44
90,957.38
14,596.72
50,886.54 82,019.51
306,923.99

Equipment
2,738.30 2,018.00 2,600.00 3,247.92 1,881.00 12,485.22
391.30 9,188.54
3,786.00
57,110.09 4,208.00 4,320.97
79,004.90

MIDDLE GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) OPERATION & MAINTENANCE OF PLANT Physical Plant Administration Office of Dir of Plant Operations Building Maintenance-Cochran Building Maintenance-Dublin Custodial services Utilities-Cochran Utilities-Dublin Landscape and Grounds Maintenance

68,498.79 579,920.28 103,051.06 294,659.25 316,848.11
43,928.74 157,002.68

Restricted

Total
68,498.79 579,920.28 103,051.06 294,659.25 316,848.11
43,928.74 157,002.68

TOTAL OPERATION &MAINTENANCE OF PLANT

1,563,908.91

0.00

1,563,908.91

SCHOLARSHIPS AND FELLOWSHIPS

Scholarships

Scholarships - Federal

Scholarships - State

Fee Waivers

0 N

Scholarships - Private

.j:o.

Scholarships - Endowment

23,248.75

1,186,411.69 215,024.00
1,484.00 23,387.00

1,186,411.69 215,024.00 23,248.75 1,484.00 23,387.00

TOTAL SCHOLARSHIPS AND FELLOWSHIP

23,248.75

1,426,306.69

1,449,555.44

TOTAL EDUCATIONAL AND GENERAL EXPENDITURES

8,912,023.49

1,949,018.78

10,861,042.27

Personal services
59,593.61 395,006.21
72,780.53 266,148.41 126,128.05 919,656.81
7,267,708.66

OBJECT CLASSIFICATION

Operating Supplies &

Travel

Expenses

1,856.34 574.82
2,431.16

7,048.84 175,708.53
23,777.71 28,510.84 316,848.11 43,928.74 18,969.63
614,792.40

92,610.64

1,186,411.69 215,024.00 23,248.75 1,484.00 23,387.00
1,449,555.44
3,172,439.63

Equipment
9,205.54 5,918.00 11,905.00 27,028.54
0.00 328,283.34

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING
Residence Halls

TOTAL STUDENT HOUSING

FACULTY & STAFF HOUSING Dorm Apartments & Houses

TOTAL FACULTY & STAFF HOUSING

FOOD SERVICES Cafeteria Snack Bar

TOTAL FOOD SERVICES

STORES AND SHOPS

0 N

Bookstore

(TI

TOTAL STORES AND SHOPS

ATHLETICS Intercollegiate Athletics

TOTAL ATHLETICS

OTHER SERVICE UNITS Student Health Services Vending Operations Student Transportation

TOTAL OTHER SERVICE UNITS

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

TOTAL CURRENT FUND EXPENDITURES

MIDDLE GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating Supplies &

Travel

Expenses

495,201.83 495,201.83

495,201.83

332,454.05

0.00

495,201.83

332,454.05

741.81 741.81

162,005.97 162,005.97

30,769.76 30,769.76
648,457.07 261.48
648,718.55
581,656.44 581,656.44
147,053.53 147,053.53
12,584.10 688.72
3,315.42 16,588.24 1,919,988.35

0.00 0.00 0.00 0.00
0.00 0.00

30,769.76 30,769.76
648,457.07 261.48
648,718.55
581,656.44 581,656.44
147,053.53 147,053.53
12,584.10 688.72
3,315.42 16,588.24 1,919,988.35

18,772.43 18,772.43 53,023.89 53,023.89 74,487.13 74,487.13 50,443.96 50,443.96
439.12 439.12 529,620.58

41.15 41.15 116.23 116.23 117.94 117.94 3,191.94 3,191.94
95.63 95.63 4,304.70

11,956.18 11,956.18
595,316.95 261.48
595,578.43
507,051.37 507,051.37
93,417.63 93,417.63
12,584.10 688.72
2,780.67 16,053.49 1,386,063.07

$10,832,011.84

$1,949,018.78

$12,781,030.62

$7,797,329.24

$96,915.34

$4,558,502.70

Equipment 0.00 0.00
0.00 0.00 0.00
0.00 0.00 $328,283.34

REVENUE Student Fees
Fees-Student Activities Other Sources Ticket Sales
Dances Dublin Interest Income Advertisements Kernel Highlighter Year Book Sales Sales Tax Commission
TOTAL REVENUE
EXPENDITURES Intramural Athletics Intramurals Administration Social and Entertainment Activities Cultural Programs
Social & Entertainment Programs Student Government Student Publications College Annual-Hilltopper College Newspaper-Kernel College Newspaper-DublinCtr/Highlighter Literary Magazine-Muses Other Publications Other Other Operations
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments-Prior Year Transfers to Unexpended
ENDING FUND BALANCE

MIDDLE GEORGIA COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30,1994

2,618.41 178.00
1,697.09
2,096.70 1,266.00
147.50 3.93

$148,379.50 8,007.63

23,439.99 52,967.40
19,625.79 6,341.41 1,553.64 1,001.66 1,122.00

5,692.69 76,407.39
7,760.71
29,644.50 5,828.97

$156,387.13
125,334.26 31,052.87 61,831.37 11.04 (5,600.00)
$87,295.28

1026

REVENUES Student Fees
Fees - Athletics Other Revenue
Ticket sales Advertising Contributions sales Tax Commission
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Men's Basketball Baseball Football Women's Tennis Women's Softball Cheerleaders
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted
ENDING FUND BALANCE

MIDDLE GEORGIA COLLEGE
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30,1994

$16,026.43 2,900.00
23,698.47 25.43

$110,460.00

42,650.33

$153,110.33

1,260.36 36,929.81 50,421.36 32,733.97
7,514.64 17,486.80
706.59

147,053.53 6,056.80
43,046.87 $49,103.67

1027

MIDDLE GEORGIA COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

FEDERAL FUNDS College Work-Study Program FY 94 Pell Grants Administrative Allowance Supplemental Educ Opportunity Grants FY 94 Pell Grants FY93 Pell Grants FY 94 FIPSEFY94 FIPSE Consortium Grant FY 94 Tech Prep FY 93 SUEPN Job Partnership Training Act FY 93 Job Partnership Training Act FY 94 Title III FY 93 Title III FY 94
TOTAL FEDERAL FUNDS
STATE FUNDS Computer Network State Hope Program
TOTAL STATE FUNDS
LOCAL FUNDS Teachers Resource Center
TOTAL LOCAL FUNDS
PRIVATE FUNDS Harris Scolarship Fund Dillard Scholarship Fund Music Scholarship Fund Morris Scholarship Fund LiliaBerryhili Smith Scholarship Fund J C Ledbetter Scholarship Fund T J McComon Scholarship Fund Dr Louis C Alderman Scholarship Fund
TOTAL PRIVATE FUNDS
ENDOWMENT FUNDS Jacob Endowment Fund Arch J Cook Endowment Fund Vidosic Endowment Fund Jelks Endowment Fund John & Gussie Pace Endowment Fund
TOTAL ENDOWMENT FUNDS
TOTAL RESTRICTED FUNDS-eASH BASIS

(450,708.98)
(16,728.85) (419.00)
(2,048.21)
(469,905.04)
(539.63)
(539.63)
117.27 117.27
27,588.68 677.76
3,674.00 5,339.69
55.90 1,028.80
760.14 6,839.31 45,964.28
996.72 57,100.75
563.24 948.46
59,609.17 (364,753.95)

AMOUNTS EXPENDED BUT NOT REIMBURSED TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$107,751.66

RECEIPTS

DEDUCTIONSfTRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE3O,1994

$60,579.80 6,430.00
71,410.85 450,708.98 1,031,945.31
12,723.25 9,867.25
29,128.30 419.00
2,048.21 38,116.80 61,386.31 283,036.25
2,057,800.31

$61,153.55
69,419.10
1,116,992.59 9,993.25
10,488.25 14,180.43
45,868.26 61,386.31 316,655.62
1,706,137.36

$3,822.04 6,430.00 3,470.92 2,730.00
16,452.96

($4,395.79) (1,479.17)
(85,047.28) (621.00)
(1,780.98)
(7,751.46) (33,619.37) (134,695.05)

3,466.09 217,389.00
220,855.09

2,986.42 215,024.00
218,010.42

0.00

0.00

3,720.50 21.59
116.99 162.82
1.77 237.20
25.16 377.67
4,663.70

834.00 500.00
150.00 1,484.00

(380.70) (16,769.39)
81.69 185.76 665.43
(16,217.21)
2,267,101.89
134,755.01
$2,401,856.90

22,587.00 500.00 300.00
23,387.00 1,949,018.78
$1,949,018.78

0.00 0.00
0.00
0.00 16,452.96 $16,452.96

(59.96) 2,365.00
2,305.04
117.27
117.27
30,475.18 699.35
3,790.99 5,002.51
57.67 1,266.00
785.30 7,066.98
49,143.98
616.02 17,744.36
144.93 834.22 665.43
20,004.96
(63,123.80)
134,755.01
$71,631.21

1028

MIDDLE GEORGIA COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30.1994

BEGINNING FUND BALANCE Adjustments/Reclassifications
BEGINNING FUND BALANCE. ADJUSTED
ADDITIONS Interest Income Federal Loans Private Loans Reimbursements Federal Other Income
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments - Perkins Administrative Allowance - Perkins Loan Collection Costs Perkins Short Term Capital Loses
TOTAL DEDUCTIONS
ENDING FUND BALANCE

LOAN FUNDS $183,429.13

ENDOWMENT FUNDS
$424.922.27

183,429.13

424,922.27

TOTAL
$608.351.40 0.00
608,351.40

2,190.39 94.60
350.00 966.44 3,601.43
1,396.00 1,293.40
860.20
3,549.60
$183,480.96

0.00
5,741.30 5.741.30 $419.180.97

2,190.39 94.60
350.00 966.44 3,601.43
1,396.00 1,293.40
860.20 5,741.30 9,290.90
$602,661.93

SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30,1994

LOAN FUNDS Federal Perkins Loan Program Private Thigpen Loan Fund Thomas Loan Fund
TOTAL LOAN FUNDS
ENDOWMENT FUNDS Restricted As To Income Jacob Endowment Fund Vidosic Endowment Fund Jelks Endowment Fund John and Gussie Pace Endowment Fund Arch J Cook Endowment Fund
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

FUND BALANCE JULY 1.1993
$179.857.78 1,723.39 1,847.96
183,429.13
3,250.00 2.228.62 5,000.00 25,120.81 389.322.84 424,922.27 $608,351.40

ADDITIONS

DEDUCTIONS

ADJUSTMENTS & TRANSFERS

FUND BALANCE JUNE 30, 1994

$3,506.83
45.65 48.95
3.601.43

$3,549.60 3,549.60

$0.00 0.00

$179.815.01
1,769.04 1.896.91
183,480.96

0.00 $3,601.43
1029

5,741.30 5,741.30 $9.290.90

0.00 $0.00

3,250.00 2,228.62 5,000.00 25,120.81 383,581.54
419,180.97
$602,661.93

MIDDLE GEORGIA COLLEGE
SUMMARY OF PUBLIC TRUST FUND INVESTMENTS Year Ended June 30,1994

ENDOWMENT FUNDS Cash Equivalents Common Stocks Bonds Government Securities
TOTAL INVESTMENTS - ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUND INVESTMENTS

BOOK VALUE
$8,834.00 203,491.61
49,998.41 87,793.77
350,117.79
$350,117.79

MARKET VALUE
$8,834.00 197,416.00
47,178.00 120,043.00
373,471.00
$373,471.00

1030

CASH EQUIVALENTS Principal Cash Equivalents
TOTAL CASH EQUIVALENTS
COMMON STOCKS Abbott Labs Amer Inti Group Inc American Tel & Tel Albertsons Inc Allied Signal Inc Amgen Inc Com PV Anheusr Busch Cos Inc Arrow Electronics Automatic Data Proc Banc One Corp Ohio Bell Atlantic Corp Block H&R Inc Briggs & Stratton Wisict CBS Inc C PC Interntl Inc Carnival Cruise Lines Campbell Soup Co Coca Cola Com Computer AS80C Inti Inc Walt Disney Company Del Dun & Bradstreet Corp Emerson Elec Co Equifax Inc Federal Hme Ln Mtg Vtg Fedl Ntl Mtge Assn Gannett Co General Electric General Mills Gillett Co Harley Davidson Inc Wis Hewlett Packard Co Intel Corp Inti Flavor & Fragrance J P Morgan & Co Inc Johnson & Johnson MCI Communctn Corp Manor Care Inc Martin Marietta Corp New Mattei Inc May Dept Stores McDonalds Corp Medtronic Inc Merck & Co Inc Minnesota Mng Mfg Mobil Corp Del Nalco LChemical Co

MIDDLE GEORGIA COLLEGE
DETAIL OF INVESTMENTS Year Ended June 30, 1994
ENDOWMENT FUNDS

BOOK VALUE

MARKET VALUE

$8.834.00 $8.834.00

$8.834.00 $8.834.00

NUMBER OF SHARES
83 37 102 95 58 51 46 52 109 89 55 80 19 10 59 49 62 153 63 133 60 60 104 34 40 29 120 75 51 52 24 46 105 80 208 82 88 67 123 108 79 28 130 100 39 73

BOOK VALUE
$2,448.50 3,128.13 6,409.50 2.398.75 2.110.43 2.409.75 2,386.25 2,223.34 5,349.88 3,361.28 3,059.38 2.830.00 1,600.75 2,460.00 2,441.60 2,486.21 2,441.26 5.791.51 2,357.29 5,774.01 3,472.50 3,682.50 2,502.45 1.868.48 3.040.00 1,685.63 5,625.00 4,715.63 2,492.63 2,190.87 1,892.04 2,541.51 4.038.13 5,130.00 9,003.13 2,439.50 2,415.25 2.562.75 2,419.00 4,564.70 4,074.26 2,309.97 4,745.00 5,800.00 2,955.64 2,500.25

MARKET VALUE
$2.407.00 3,205.00 5.545.00 2.612.00 2,008.00 2,186.00 2.334.00 1,936.00 5.790.00 3,048.00 3,080.00 3,140.00 1,270.00 3.130.00 2,846.00 2.168.00 2.131.00 5,728.00 2,520.00 5,535.00 3.330.00 3,412.00 2,938.00 2,056.00 3,340.00 1.435.00 5.595.00 4.096.00 3,321.00 2,379.00 1.806.00 2,691.00 4.108.00 4,960.00 8,917.00 1.814.00 2,211.00 2.956.00 3,121.00 4,238.00 2.278.00 2,243.00 3,867.00 4.962.00 3,178.00 2,326.00

1031

COMMON STOCKS (Continued) Pepsico Inc Pfizer Inc Procter Gamble Ryt Dtch Pete NY 5GuiJdr Schering Plough Corp Sigma Aldrich Corp Southwestern Bell CP Sysco Corporation Tribune Co New United Healthcare Corp U S Healthcare Inc Com Walgreen Co Wal Mart Stores Inc Wm Wrigley Jr Co
TOTAL STOCKS
BONDS Corporate Bonds Waste Management Tech Southern Calif Edison Co Ford Motor Credit Co
TOTAL BONDS AND NOTES
GOVERNMENT SECURITIES U S Treasury Strips U S Treasury Strips
TOTAL BONDS AND NOTES

MIDDLE GEORGIA COLLEGE
DETAIL OF INVESTMENTS Year Ended June 30,1994
ENDOWMENT FUNDS

NUMBER OF SHARES
147 80
113 28
120 45 81 88 38 54 61 65
165 47
4,522

BOOK VALUE
5,716.64 4,185.00 5,514.01 2,632.01 7,365.00 2,291.16 3,270.43 2,431.00 2,290.03 2,023.01 2,429.25 2,461.88 4,393.13 2,354.42
$203,491.61

MARKET VALUE
4,499.00 3,787.00 6,031.00 2,926.00 7,350.00 1,800.00 3,522.00 1,991.00 2,023.00 2,436.00 2,257.00 2,364.00 4,001.00 2,232.00
$197,416.00

RATE OF DATE OF INTEREST MATURITY

BOOK VALUE

MARKET VALUE

4.8750% 5.4500% 6.3750%

6/15/1996 6/15/1998 4/15/2000

$9,962.80 19,n9.63 20,255.98
$49,998.41

$9,696.00 18,653.00 18,829.00
$47,178.00

RATE OF DATE OF INTEREST MATURITY

7.99% 7.85%

8/15/2001 8/15/2001

BOOK VALUE
$82,441.n 5,352.00
$87,793.n

MARKET VALUE
$112,841.00 7,202.00
$120,043.00

1032

MIDDLE GEORGIA COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

REVENUE/ADDITIONS State Appropriations - Lottery Funds State Appropriations - Other
TOTAL REVENUE/ADDITIONS
EXPENDITURESIDEDUCTIONS Buildings
Athletic Training Facility Student Lounge - Dublin Center Browning Memorial Hall Total Buildings
Improvements Other Than Buildings Parking Lots
Total Improvements Other Than Buildings
Equipment Library Dublin Center Georgia Hall
Total Equipment
Expenditures Not To Be Capitalized Dormitories Stores and Shops
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURESIDEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Reserve for Renewals and Replacements Transfers from Student Activities Transfers from Resident Instruction
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year
To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$13,000.00 300,000.00

313,000.00

0.00

Total

RENEWALS AND REPLACEMENTS

$13,000.00 300,000.00

313,000.00

0.00

252,197.05 5,600.00
257,797.05
0.00
6,500.00 6,500.00 13,000.00
0.00 270,797.05

252,197.05

5,800.00

0.00

0.00

257,797.05

70,990.00 70,990.00

0.00

42,220.00

0.00

0.00

42,220.00

6,500.00

6,500.00

17,453.00

0.00

13,000.00

17,453.00

0.00

986.80

0.00

1,248.68

0.00

0.00

2,235.48

0.00

270,797.05

132,898.48

5,600.00
5,600.00 41.87
(41.87)
47,802.95 0.00
$47,802.95

0.00
0.00 0.00 $0.00

0.00 5,600.00
0.00
5,600.00
41.87 0.00 0.00
(41.87)
47,802.95 0.00
$47,802.95

119,635.78 70,990.00 190,625.78 674,635.92
732,363.22 $732,363.22

1033

MIDDLE GEORGIA COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30,1994

BEGINNING INVESTMENT IN PLANT Adjustments/Reclassifications
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Expended from Ga. State Financing & Investment Commission Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Demolition of Building
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$19,671,234.96 (1,157.00)

$19.670,077.96

$279,118.74 49,164.60

328,283.34 578.486.35 270.797.05 130,663.00
145,582.70 1.250.00

1.308.229.74
146.832.70 20.831.475.00
0.00 $20.831.475.00

1034

MIDDLE GEORGIA COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

LAND Main Campus
TOTAL LAND
BUILDINGS Athletic Training Facility Computer Center Browning Hall Dillard Hall Dillard Addition Dillard Annex Ebenezer Hall Dublin Residence Center Faircloth House Grace Hall Harris Hall Haynes Hall Jackson Hall Browning Memorial Hall EastlakeHall Moris Gymnasium Old Maintenance Building Pace House Peacock Hall Physical Plant Building Pope House Old President's Home Roberts Library Russell Hall Sanford Hall Security BUilding Georgia Hall Swimming Pool Building Talmadge Hall Walker Hall Whipple Hall Wiggs Hall Willham Hall

YEAR ACQUIRED

INVESTMENT JULY 1,1993
$18,400.00 18,400.00

ADDITIONS 0.00

1994 1983 1936 1958 1987 1955 1890 1988 1980 1982 1985 1985 1928 1930 1971 1982 1948
1936 1975 1983 1958 1964 1971 1938 1948 1970 1928 1952 1928 1971 1922 1970

38,287.60 318.768.49 255,418.28 375.881.59
89,998.28 18,481.35 887.102.18 21,788.00 449,376.55 525,195.36 809,415.98 107,751.48 479.736.45 921,148.21 763,988.45 64,684.52 39.447.35 148,160.50 504.939.99 72,868.90 41.711.83 2,426,658.70 1,044.298.52 133.234.21
1,250.00 2,749.557.82
18.353.55 225,022.54 385,588.00 197,546.57
85.812.84 780.701.60

252.197.05 194,251.82
70.990.00

TOTAL BUILDINGS

14,982,131.45

517,438.67

IMPROVEMENTS OTHER THAN BUILDINGS Athletics Fields Bookstore Fixtures Electrical Distribution System Fencing Handicap Access Heating System Incinerator Landscape Outdoor Swimming Pool Parking Lots, Walks. Drives-Main Campus Parking Lots, Walks, Drives-Dublin Racquetball Courts Sanitary Sewer system Storm Drainage System Tennis Courts Transformers Water System Walk-in Cooler
TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

42,280.n 38.700.00 81,903.72
4.970.40 70,405.50 189.595.99
4.572.n 12,486.46 200.290.00 169,563.37 99.930.40 11,008.48 21.201.50
750.00 74,500.00 29.579.00 335,492.95
1,400.00
1,368,631.31

389.834.73 42,220.00
432.054.73

1035

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

0.00

0.00

1.250.00

1,250.00

0.00

0.00

0.00

INVESTMENT JUNE 30.1994
$18,400.00
18,400.00
252,197.05 38,287.60
318.768.49 255,418.28 375.881.59
89,998.28 18.481.35 1,061.353.80 21.788.00 449,376.55 525,195.36 809,415.98 107.751.48 550.726.45 921.148.21 763,986.45 64.684.52 39,447.35 148.160.50 504,939.99 72.868.90 41,711.83 2.426.658.70 1,044,298.52 133.234.21
0.00 2,749,557.62
18.353.55 225,022.54 385,588.00 197.546.57
85,812.84 780,701.60
15,478.320.12
42,280.n 38.700.00 81,903.72
4.970.40 460,240.23 169.595.99
4,572.n 12,486.46 200,290.00 211.783.37 99,930.40 11.008.48 21,201.50
750.00 74,500.00 29.579.00 335,492.95
1.400.00
1,800,686.04

LIBRARY COLLECTIONS General Acquisitions Donations
TOTAL LIBRARY COLLECTIONS
EQUIPMENT Dillard Hall Ebenezer Hall Haynes Hall Jackson Hall Browning Memorial Hall Morris Gymnasium Old Maintenance Building Peacock Hall Physical Plant Building Roberts Library Russell Hall Sanford Hall Georgia Hall Walker Hall Whipple Hall Wiggs Hall Dublin Residence Center Computer Center
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

MIDDLE GEORGIA COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

YEAR ACQUIRED

INVESTMENT JULY 1, 1993

ADDITIONS

DEDUCTIONS

ADJUSTMENTS! TRANSFERS

1,752,211.48 2,063.29

49,164.60

1,754,274.n

49,164.60

0.00

0.00

323,079.72 6,000.00 2,386.88 1,269.00 2,300.00
24,589.98 73,389.60 n,733.44 237,992.67 155,496.79 61,509.02 78,637.61 120,735.27 100,688.03 15,395.63 20,720.86 86,878.32 179,014.61
1,567,797.43
$19,671,234.96

27,474.63
12,196.92 22,189.94 57,045.54
3,160.00 31,128.28 25,485.30 39,440.01 17,642.89
2,712.00 30,101.62 40,994.61
309,571.74
$1,308,229.74

1,381.54
26,710.60 17,086.10
1,500.00 4,151.30 1,381.54 7,860.00 2,440.00 1,381.54 3,081.54 1,381.54
n,227.00
145,582.70
$146,832.70

2,362.00
1,768.88
(6,595.00)
18,850.43 (17,252.31) 40,900.09
(3,241.00) (6,641.34)
699.35 (22,736.12)
2,n6.42 2,187.60 (14,236.00)
(1,157.00)
($1,157.00)

INVESTMENT JUNE 30,1994
1,801,376.08 2,063.29
1,803,439.37
351,534.81 6,000.00 2,386.88 3,037.88 2,300.00 17,994.98
46,679.00 91,694.69 241,430.30 249,291.12 60,046.48 95,264.55 144,479.92 116,010.38 29,956.98 24,827.74 119,167.54 128,546.22
1,730,629.47
$20,831,475.00

1036

MIDDLE GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS HELD ON DEPOSIT Alumni Club International Fair Art Department Field Trip College Republicans Club Black Student Club Football Tickets MGC Ambassador's Club American Assoc of Univ Professors Black Gospel Choir Development Fund Special Young Democrats Community Outreach Home EcClub Students Against Drunk Driving Criminal Justice Club Midga Show Choir Engineering Club Alumni Club Dues Intercultural Relations Club Joyfull Ministries Faculty Development Fund Flower Fund Gamma Beta Phi - Local Georgia Association of Educators Ged - General Educ Development Loan Matching Fund Nursing Alumni Club Orientation MGC Business Club Phi Theta Kappa MGC Christmas Party Presidents Discretion Fund Quintas Stallas Club Regents Advanced Committee for Student Affairs Rotaract Club Elderhostel Off Campus Elderhostel SAT Tests Student National Education Association Computer Club Warriors Club Baseball Diamond Club
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Drama Scholarship 1st Union Bank/Pollette Talton Memorial/Carter Dublin Rotary/Kyler State Bank/Sumner Lewis Brothers Mfg/Pickren State BanklWynne Regents Scholarship Funds Terrence Peavy SchlMullis Dalton High School/Anderson Lucian A & Lelia Whipple Sch Dublin Exchange Club Daisy Jones Mem/Nguyen

FUND BALANCE JULY 1,1993
$236.n (33.66) 65.90 11.44 23.10
12,834.00
105.00 209.46 165.50
10.89 54.74 449.49 85.15 137.n 995.06 698.38 580.00 50.80 20.00 1,931.27 147.89 225.72 358.91 2,339.26 3,146.34 69.35 2,088.73 114.69 529.06 155.00 1,726.55 231.93 (38.50) 647.89 219.75 4,756.83 4,494.16 68.01 25.86 272.78 (1,047.03)
39,164.24

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE30,1994

$1,539.43 33.66
11.00 75.00
600.00
263.99 11.00 3.00 9.54
11.00 5,081.92
679.00 30.00
350.25
127.00 938.00
1,470.31 99.01
13,805.00 31.78
719.00 5,080.33
160.00 38.50
37,865.00 3,585.00
8.70 3,578.82
76,205.24

$969.26
65.90
35.00 12,834.00
460.00
429.49
57.74 213.97
4,180.67 694.03
270.44 2.30
75.00 1,021.26
622.00
69.35 10,708.70
50.00
762.00 5,202.48
185.15
209.57
38,023.20 2,915.82
167.24 2,502.00
82,726.57

$806.94
22.44 63.10
140.00 105.00 209.46
21.89
245.06 85.15
148.n 1,896.31
683.35 610.00 130.61
17.70 1,931.27
199.89 142.46 358.91 3,187.57 3,245.35
5,185.03 96.47
529.06 112.00 1,604.40 206.78
438.32 219.75 4,598.63 5,163.34
68.01 25.86 114.24 29.79
32,642.91

535.46 500.00 500.00 600.00 3,017.79
2,293.01 261.00
1037

1,893.01 500.00
1,200.00
500.00
500.00 2,100.00 1,000.00
100.00 128.44
175.00

1,000.00 1,700.00
600.00 500.00 3,017.79 500.00 2,100.00 1,000.00 100.00 333.00
175.00

2,428.47
2,088.45 261.00

MIDDLE GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) MGC Cedntennial Scholarship Chamber of CommercelThigpen Robert & Louise Smith Scholarship Donald G Lester Scholarship Young Women of YearlMullis Duluth High School/Gilbert Dublin Civitan ClublBlue McDuffie Sch/Pavilscasak Geico Families/Joiner Beta Sigma Phi/Stuckey Army Emergency ReI/Snell Fort Stewart Sch/Snell Ga Wine & SpiritslDarien Million Pines ArtslWadley Student Incentive Grant Bradwell Booster Club/Snell Ga Mining Assoc/Faulk Lebanon Bapt ChurchlWilson Chamber of Commerce/Parks Fairview Park Hos/Adcock Peoples State BanklBranch Class of 1967/Jones Cordele Kiwanis ClublBaston SGA Scholarship Ga District Kiwanis/Baston American Legion AwclNguyen Air Force Aid Soc/Roach Perry High SchoollWheeler Laurens Co Med Soc/Kight MGC Women's Club/Sheffield Home Economics Scholarship Dublin-Laurens Jr Miss/Scott Boy Scouts of America/Pickren Miss Dublin PageantlBaynes MGC Women's ClublMullis American Legion/Herrington Pilot Club InterlWheeler CHEP/AHEC-Betty Richards Elbert Co High SchoollMadden Alpha Ladies/Sneed State Bank/Nguyen Alpha Ladies/Newson Black Festival Comm/Coley Atl Transportation Club/Fox Ga Hospital Assoc/Caraway Chick-Fil-AiGroover Laurens Bus Driver Assoc/Rogers Smooth Ashlar Sch/Carter Ga Depart of Education/NeSmith Cochran Pilot Club/Jones Pulaski Co NAACP/Carter Bell-View/Conaway
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

FUND BALANCE JULY 1,1993 5,480.75 2,046.69 2,5n.14
500.00 1,945.14
3,321.19 1,742.56
71.25
25,391.98

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

173.81 500.00
65.18 83.01 500.00 500.00 500.00 500.00 250.00 100.00 500.00 2,000.00 200.00 300.00 36,280.00 1,000.00 500.00 100.00
1,500.00 500.00
1,050.00 500.00
1,809.54 400.00 200.00
1,000.00 100.00 298.00 250.00
1,905.07 350.00
150.00 250.00 250.00 250.00
1,000.00 300.00 250.00 300.00 500.00
1,000.00 1,549.00 1,000.00
300.00 1,000.00
600.00 500.00 250.00 500.00
71,740.06

50.00
384.80 500.00 500.00 500.00 250.00 100.00 500.00 2,000.00 200.00 300.00 36,280.00 1,000.00 500.00 100.00 500.00 1,500.00 500.00 1,050.00 500.00 1,546.09 400.00 200.00 1,000.00 100.00 298.00 250.00 1,324.43 350.00 1,742.56 150.00 250.00 250.00 250.00
1,000.00 300.00 250.00 148.00 259.07
1,000.00 1,549.00 1,000.00
300.00 1,000.00
800.00 500.00 250.00 500.00
74,987.54

5,804.56 500.00
2,111.87 2,680.15
115.40
2,008.59
3,901.83
71.25 152.00 240.93
22,144.50

1038

MIDDLE GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

PAYROLL OPERATIONS Payroll Deductions Federal Income Tax Withholdings State Income Tax Withholdings F I C A-Employee F I C AlMedicare-Employee Group Health Insurance-Employee Group Lite Insurance-Employee Group Lite Insurance Family-Employee Employees Dental Insurance Georgia Defined Contribution Plan Teacher Retirement-Employee Optional Retirement Plan 11TlAA-Employee Credit Union United Way United States Savings Bonds Garnishments Tax Sheltered Annuities Deterred Compensation MGC Foundation Dorm Rent Employer Liability F I C A-Employer Group Health Insurance-Employer Group Lite Insurance-Employer Teacher Retirement-Employer F I C A-Medicare-Employer Optional Retirement Plan 11TlAA-Employer
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1,1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE30, 1994

7,722.60 225.60
3,180.64 (112.50)
33,088.43 1,222.00
45,326.n $109,882.99

591,796.79 215,392.48 317,389.66
93,208.25 182,580.20
6,302.53 64,923.89
9,149.00 23,143.54 295,936.48 10,160.28 30,756.00
1,723.00 3,700.00 23,138.38 60,734.00 100,912.00
250.00 14,481.35
317,159.58 756,056.75
37,462.37 591,076.68 136,662.01
6,n3.52
3,890,868.74
$4,038,814.04

591,801.87 215,392.48 317,493.35
93,206.n 179,941.65
6,206.18 64,550.06
7,576.00 23,031.04 295,936.48 10,160.28 30,756.00
1,723.00 3,700.00 23,138.38 60,834.00 100,912.00
250.00 14,168.85
317,493.35 756,131.78
37,344.87 591,983.36 136,717.27
6,n3.52
3,887,222.54
$4,044,936.65

(5.08) (103.69)
1.48 10,361.15
321.95 3,554.47 1,573.00
(100.00)
312.50 (333.77) 33,013.40 1,339.50 (906.68)
(55.26)
48,972.97 $103,760.38

1039

THIS PAGE LEFT BLANK
1040

South Georgia College
FINANCIAL REPORT
For the Year Ended June 30, 1994

SOUTH GEORGIA COLLEGE Douglas, Georgia

Edward D. Jackson, Jr.
President

J. Marion Franklin
Vice President for Business Affairs

1041

SOUTH GEORGIA BALANCE
Year Ended

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land BUildings Improvements Other Than Buildings Library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted, allocated
Reserves For Inventory For Renewals and Replacements For Subsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted, unallocated (Surplus) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$244,193.19
237,3n.40
18,494.52 5,472.04

($14,015.31)
18,590.38
57,148.79 80.00

$9,893.85 35,751.83

$503,537.15 $259,788.88
187,341.00 447,107.88

$59,801.84
$3,989.73 7,800.00 25,825.00
37,814.73

$45,445.48 $0.00
0.00

18,050.00
30,007.74 3,907.25
8,484.48

57,148.79
(37,959.88) 3,000.00

45,445.48

58,429.47 $503,537.15

22,187.11 $59,801.84

45,445.48 $45,445.48

TOTAL
$239,871.53 0.00
289,719.59 0.00
73,841.31 5,552.04 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
$608,784.47
$283,758.41 0.00
7,800.00 0.00
213,188.00 0.00
484,722.41
0.00 73,196.79
0.00 (7,951.94) 8,907.25
0.00 8,484.48
0.00 0.00 45,445.48 0.00 0.00 0.00
124,082.08
$608,784.47

1042

COLLEGE SHEET June 30, 1994

LOAN FUNDS

ENDOWMENT FUNDS

$137,882.60 1,069,790.57

$150,321.46

Unexpended

PLANT FUNDS Renewals And Replacements

$23,152.23 13,722.01

$511,994.93

Investment In Plant

AGENCY FUNDS

$0.00

$98,135.75

173,321.48 15,524,742.03
988,306.49 1,099,098.33 1,853,083.65

$1,207,673.17 $0.00

$150,321.46 $0.00

$36,874.24 $36,874.24

$511,994.93 $0.00

$19,638,551.98 $0.00

$98,135.75 $0.00

98,135.75

0.00

0.00

36,874.24

0.00

0.00

98,135.75

24,195.07

1,183,478.10
1,207,673.17 $1,207,873.17

150,321.46
150,321.46 $150,321.46

511,994.93 19,638,551.98

0.00 $36,874.24

511,994.93 $511,994.93

19,638,551.98 $19,638,551.98

0.00 $98,135.75

1043

SOUTH GEORGIA
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUNDS RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Loan Cancellations and Write-Offs Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities Capitalized Expenditures Non-Capitalized Expenditures Deductions to Plant Properties Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
NET INCREASE IN FUND BALANCES BEFORE TRANSFER
TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJUSTMENTs/RECLASSIFICATIONS
BEGINNING FUND BALANCE
FUND BALANCES. JUNE 30. 1994

$6,924,301.48
4,831.04 8,929,132.50 8.914,450.91
10,583.44 1,218.28
8,928,230.81 2,901.89
0.00 2,901.89
(16.38) 53.543.98 $56.429.47

$0.00 1,040,804.18
100.53 1,040,904.71 1.021,793.89
938.79
1,022,730.48 18,174.23 (52,805.28) (52.805.28) (34.831.05) 56.818.18
$22.187.11

$0.00 1,684,799.00
74,449.00 8,917.99
35,751.83 1,803,917.82 1.847.838.38
44,849.78
1,892.488.14 111,431.88
0.00 111,431.88 (139,042.89)
73.056.49 $45,445.48

TOTAL CURRENT
FUNDS
$6,924,301.48 1,040,804.18 0.00 1,684,799.00 74,449.00 0.00 8,917.99 0.00 0.00 0.00 0.00 4,931.57 0.00 35,751.83
9,n3.955.03
8,562.087.29 1,021,793.89
44,849.78 0.00
10,583.44 0.00 0.00
2.153.05 0.00 0.00 0.00 0.00 0.00
9,841.447.23
132.507.80
0.00 (52.805.28)
(52.805.28)
79.702.52
(139.059.07)
183.418.81
$124.082.08

1044

COLLEGE
IN FUND BALANCES June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00 1,992.71

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

6,500.00

Investment In Plant
$0.00

27,692.35

13,511.54

29,685.06

23,726.00

113,199.00

920,840.89

0.00

43,737.54

113,199.00

920,840.89

15,390.04

17,702.03

33,092.07

0.00

.(3,407.01)

0.00

0.00 (3,407.01)
1,211,080.18 $1,207,873.17

0.00 0.00
150,321.46 $150,321.48

16.38

20,344.54 23,393.00
43,753.92 (16.38)
0.00 (16.38)
16.38 $0.00

0.00 113,199.00

77,792.69
77,792.69 843,048.20

52,805.28 52,805.28 168,004.28

0.00 843,048.20

345,990.65 $511,994.93

18,795,503.78 $19,838,551.98

1045

SOUTH GEORGIA COllEGE
STATEMENT OF CURRENT FUNDS REVENUES. EXPENDITURES, AND OTHER CHANGES Year Ended June 30,1994

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations local Appropriations Federal Grants and Contracts State Grants and Contracts local Grants and Contracts Private Gifts. Grants. and Contracts Investment Income Endowment Other Sales and Services of Educational Departments Other Sources Total Educational and General Revenues
Sales and Services of Hospital
Sales and Services of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures
Instruction Research Public Service Academic Support Student Services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures
Hospital Expenditures
Auxiliary Enterprises Expenditures
Mandatory Transfers
TOTAL EXPENDITURES AND MANDATORY TRANSFERS
OTHER TRANSFERS AND ADDITIONSIDEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year lapse of Surplus - Prior Year To State Treasury - General Funds
TOTAL OTHER TRANSFERS & ADDITIONSIDEDUCTIONS
NET INCREASE (DECREASE) IN FUND BALANCES

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

TOTAL CURRENT
FUNDS

$1.445,477.92 4.699,818.00 11,027.01
715,456.25 52,522.28
6,924.301.46
6,924.301.46

$85.604.50
7,130.54 46,643.10 119,378.14 921,426.04 1.040,804.18

$0.00 1,555,243.63
82.792.75 9.600.00
1,847,636.38
1.847.636.38

$1,511,082.42 0.00
4.699.818.00 0.00
1,566.270.84 82.792.75 9.600.00 0.00
0.00 7,130.54 715.456.25 99.165.38 8.691.315.98
0.00
921,426.04
9.612,742.02

3,542.015.87 434.600.42 487,282.31
1,337,202.99 1,105,583.07
7,766.25 6.914,450.91
6,914.450.91
3,614.78 (10.563.44)
(6.948.66) $2,901.89

0.00
1,021.793.69 1.021,793.69
(52.805.28) (838.26)
(53,841.54) (S34.631.0S)

157,446.81 178,579.94 1.311,609.63 1.847,636.38
1,847.636.38 111,431.68
111.431.68 $111,431.68

3,542.015.87 0.00 0.00
434,600.42 644,729.12 1,515,782.93 1.105,583.07 1,319.375.88 8,562,087.29
0.00
1.021,793.69
0.00
9.583,880.98
111,431.68 (52.805.28)
2,778.52
(10.563.44)
50,841.48
$79,702.52

1046

SOUTH GEORGIA COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30,1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal G~ants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJUSTMENTs/RECLASSIFICATIONS
BEGINNING FUND BALANCE

$8,856,777.26
4,831.04 6,861,608.30 6,855,403.34
10,563.44 1,216.26
6,867,183.04
0.00 (5,574.74)
(16.38) 32,012.85

$67,524.20
67,524.20 59,047.57
59,047.57 0.00
8,476.63 21,531.11

AUXILIARY ENTERPRISES
$0.00 1,040,804.18
100.53 1,040,904.71
1,021,793.69
936.79 1,022,730.48
(52,805.28) (52,805.28) (34,631.05)
56,818.16

FUND BALANCE, JUNE 30,1994

$26,421.73

$30,007.74

$22,187.11

TOTAL
$8,924,301.46 1,040,804.18 0.00 0.00 0.00 0.00 0.00 4,931.57 0.00
7,970,037.21
6,914,450.91 1,021,793.69
0.00 0.00 10,563.44 2,153.05 0.00
7,948,961.09
0.00 (52,805.28)
(52,805.28)
(31,729.16)
(16.38)
110,362.12
$78,616.58

1047

SOUTH GEORGIA COllEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Non-Resident Tuition Fee Waivers Student Activity Fees Other Student Fees State Appropriations State of Georgia - General State of Georgia - Special Initiative Federal Grants and Contracts State Grants and Contracts Private Grants and Contracts Sales and services of Educational Departments Transcript Fees library FinesIBook Replacement Copy service Check service Charges Revenues for Program Support Matching Funds - CWSP Off Campus Rentals - Post Office Box Central Duplicating services Testing Fees Fees - Adult Continuing Education Quasi-Revenue from Distribution of Costs Cost Transfers - service Departments Eliminate Quasi-Revenue Other Sources Administrative Cost Allowance College Work-Study Program Perkins loan Program Pell Grants Program Supplemental Educ Opprotunity Grants Program Student Activities - Other Other Revenue
Total Educational and General

UNRESTRICTED

RESTRICTED

TOTAL

$1,312,n2.83 35,929.25 7,766.25 66,307.00 22,702.59
4,480,821.00 218,997.00 11,027.01 0.00
1,978.35 1,838.00 7,4n.89
315.02
9,024.57 1,752.84 1,659.25 8,804.51 682,608.02
29,022.23 (29,022.23)
11,950.91 8,248.37 7,870.00 7,753.47 1,217.20
17,482.33
8,924,301.48

$0.00 1,555,243.83
82,792.75 9,600.00
1,847,838.38

$l,312,n2.83 35,929.25 7,766.25 66,307.00 22,702.59 0.00
4,480,821.00 218,997.00
1,566,270.84 82,792.75 9,600.00 0.00 1,978.35 1,838.00 7,4n.89 315.02 0.00 9,024.57 1,752.84 1,659.25 8,804.51
882,608.02 0.00
29,022.23 (29,022.23)
0.00 0.00 11,950.91 8,248.37 7,870.00 7,753.47 1,217.20 17,482.33
8,571,937.84

1048

SOUTH GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30.1994

CURRENT FUNDS REVENUES (Continued) Auxilary Enterprises Student Housing Dormitories Rents - Dormitories Other Income - Interest Earned Rents - Apartments Food services Cafeteria - Contracted services Sales - Cafeteria Sales - Snack Bar Stores and Shops Bookstore Sales - Bookstore Intercollegicate Athletics Athletics - Fees Athletics - Other Other service Units Student Transportation Rents - Student Transportation Vending Operations - Contracted Sales - Vending/Food Sales - Vending/Laundry Sales - Vending/Pay Telephones
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

244.855.67 7,130.54 998.00
234,649.98 500.00
417,494.27 65,604.50 46,643.10
8,177.05 5.439.23 2,298.85 7.012.99 1,040.804.18 $7,965,105.64

0.00 $1,647,638.38

244.855.67 7,130.54 998.00
234,649.98 500.00
417.494.27 65,604.50 46,643.10
8,177.05 5,439.23 2,298.85 7,012.99 1.040.804.18 $9,612,742.02

1049

SOUTH GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT Travel

CLASSIFICATION Operating Supplies & Expenses

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) SCHOLARSHIPS AND
FELLOWSHIPS SCholarships SCholarships - Federal Funds
Pell Grants Program Supplemental Educ Opportunity Grants National SCience Foundation SCholarships - State Tuition Waivers Project Hope SCholarships - Other

7,766.25

1,101,674.85 116,302.03 1,240.00
82,792.75 9,600.00

1,101,674.85 116,302.03 1,240.00
7,766.25 82,792.75
9,600.00

1,101,674.85 116,302.03 1,240.00
7,766.25 82,792.75
9,600.00

TOTAL SCHOLARSHIPS AND FELLOWSHIPS

7,766.25

1,311,609.63

1,319,375.88

0.00

0.00

1,319,375.88

a:: TOTAL EDUCATIONAL & GENERAL EXPENDITURES
N

6,914,450.91

1,647,636.38

8,562,087.29

4,926,751.04

59,755.28

3,366,733.87

Equipment
0.00 208,847.10

SOUTH GEORGIA COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30,1994

REVENUE Student Fees Fees - Student Activities Other Sources I. D. Cards Miss SGC Pageant Student Publications - Newspaper Advertisements
TOTAL REVENUE
EXPENDITURES Social and Entertainment Programs Cultural Programs Social and Entertainment Programs Student Government Student Government Association Student Publications Student Publications Other Programs Administrative Services
TOTAL EXPENDITURES
Excess of Revenue Over Expenditures
Beginning Fund Balance Adjustment-Prior Year
ENDING FUND BALANCE

$366.00 786.2 65.00

$66,307.00 1,217.20

10,398.06 37,947.90

48,345.96 4,179.81 3,678.32 2,843.48

$67,524.20
59,047.57 8,476.63
21,531.11 0.00
$30,007.74

1054

SOUTH GEORGIA COLLEGE
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30,1994

REVENUE Student Fees Fees - Athletic Other Sources Basketball Concessions Athletic Camps Baseball
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics Baseball - Men Basketball - Men General Athletics Athletic Camps Baseball Camps Softball - Women Tennis - Women
TOTAL EXPENDITURES
Excess of Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

$4.433.71 4.709.24
34.593.00 2,907.15

$65.804.50 46,643.10

15.305.28 11.987.88 18.582.72 18.833.52
2,099.57 11,935.28
8,959.95

$112,247.80
83,704.18 28,543.44 11,458.80
0.00 $40,000.04

1055

SOUTH GEORGIA COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FEDERAL FUNDS College Work Study Program On Campus Off Campus Community Service Learning Student Support Services Fiscal Year 1993 Fiscal Year 1994 Pell Grants Program Fiscal Year 1993 Fiscal Year 1994 Supplemental Educ Opportunity Grants Fiscal Year 1994 National Science Foundation Fiscal Year 1994
TOTAL FEDERAL FUNDS
STATE FUNDS Project Hope - 1 Project Hope - 2 Project Hope - GED
TOTAL STATE FUNDS
PRIVATE FUNDS Shannon Scholarship Callahan Scholarship
TOTAL PRIVATE FUNDS
TOTAL RESTRICTED FUNDS - CASH BASIS
AMOUNTS EXPENDED BUT NOT REIMBURSED
TOTAL RESTRICTED FUNDS - ACCRUAL BASIS

FUND BALANCE JULY 1.1992 ($66,824.77) (3,287.29) (3,853.09) (15,809.87) (22,538.87)
(112,113.89)
48,572.27 (444.78)
48.127.49 (85,988.20)
$73,058.49

RECEIPTS
$215,604.45 27,824.25 3,853.09 37,102.34
147,181.35 28,133.57
1,103,949.95 120,310.00 1,240.00
1,884,799.00
55,548.50 14,400.50
4,500.00 74,449.00
8,084.87 833.12
8,917.99 1,788,185.99
35,751.83 $1,803,917.82

DEDUCTIONSITRANSFERS

For Indirect

For Direct

& Adm Allow

FUND BALANCE JUNE 30, 1993

$154,242.98 24,338.98

$21,944.78

($27,408.08)

28,075.33 131,371.48
5,594.90 1,098,079.95
118.302.03 1,240.00
1,555,243.83
81,944.50 15,848.25
5,000.00 82,792.75
9,600.00 0.00
9,600.00 1,847,838.38
$1,847,838.38

11,027.01 7,870.00 4.007.97 44,849.78
0.00
0.00 44,849.78 $44,849.78

(27,408.08)
(8,398.00) (1,447.75)
(500.00) (8,343.75)
45,057.14 388.34
45,445.48 9,893.85
35,751.83 $45,445.48

1056

SOUTH GEORGIA COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30,1994

BEGINNING FUND BALANCE Ad ju 8tm entSi Rec Iassi fication 8
FUND BALANCE, ADJUSTED
ADDITIONS Investment Income Interest - Perkins Loan Program Interest - Nursing Student Loan Interest - Other Loan Funds Penalty Charges - Perkins
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments Perkins Loan Cancellations Loan Principal Adjustments Repayments to Federal Government Loan Collection Costs Perkins Loan
TOTAL DEDUCTIONS
ENDING FUND BALANCE

LOAN FUNDS $1211,080,18

ENDOWMENT FUNDS
$150,32146

1,211,080,18

150,32146

TOTAL
$1,381.401.64 000
1,381,401.64

21,562.40 4,15497 1,974,98 1,992,71
29,685,08

0,00

21,562,40 4,154,97 1,97498 1,992,71
29,68506

15,390,04 6,789,98 4,692,00
6,220,05
33,092,07
$1,207,673,17

0,00 $150,321,46

15,390,04 6,78998 4,692,00
6,220,05
33,092,07
$1,357,994,63

1057

LOAN FUNDS Federal Perkins Loan Program Nursing Student Loans Private General .5T Loan Fund Athletic ST Loan Fund
TOTAL LOAN FUNDS
ENDOWMENT FUNDS Restricted As To Income H. L. & Kate Shannon Estate Albert E. Callahan Estate
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

SOUTH GEORGIA COLLEGE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

ADDITIONS

DEDUCTIONS

ADJUSTMENTS & TRANSFERS

FUND BALANCE JUNE 30, 1994

$1,128,562.58 80,297.51
13,315.47 8,904.82
1,211,080.18

$23,555.11 4,154.97
1,199.93 775.05
29,885.08

$28,400.07 4,892.00
33,092.07

130,921.20 19,400.28
150,321.48
$1,381,401.84

0.00 $29,885.08

0.00 $33,092.07

$0.00 0.00
0.00

$1,123,717.82 59,780.48
14,515.40 9,879.87
1,207,873.17

0.00 $0.00

130,921.20 19,400.28
150,321.48
$1,357,994.83

1058

SOUTH GEORGIA COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

REVENUE/ADDITIONS State Appropriations - Lottery Funds Sale of Timber Insurance Recovery Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURESIDEDUCTIONS Improvements Other Than Buildings
ADA Improvements Fire Safety System Satellite Dishes Total Improvements Other Than Buildings
Expenditures Not To Be Capitalized Frazer Demolition
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURESIDEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Reserve for Renewals and Replacements Reserve for Bus and Vans
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$8,500.00 333.00
23,393.00 13,511.54

43,737.54

0.00

Total

RENEWALS AND REPLACEMENTS

$8,500.00 333.00
23,393.00 13,511.54

113,199.00

43,737.54

113,199.00

3,683.14 10,181.40
8,500.00 20,344.54
23,393.00 23,393.00
43,737,54

3,683.14

10,181.40

8,500.00

0.00

20,344.54

23,393.00

0.00

23,393.00

0.00

43,737.54

0.00
0.00 0.00

0.00 18.38
(18.38)
0.00 0.00 $0.00

0.00
0.00 0.00 $0.00

0.00 18.38
(18.38)
0.00 0.00 $0.00

45.841.34 8,983.94
52,805.28 345,990.85
511,994.93 $511,994.93

1059

SOUTH GEORGIA COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30,1994

BEGINNING INVESTMENT IN PLANT Adjustment per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Georgia State Finance & Investment Commission {GSFIC} Construction Projects & Equipment Purchases Major Repair/Rehabilitations Funds Expended from Unexpended Plant Funds Other Adjustments to Inventory
TOTAL ADDITIONS
DEDUCTIONS Demolition of Fraser Disposal of Equipment
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$18,795,503.78 0.00

$18,795,503.78

$152,938.17 55,908.93
569,238.13 120,850.48 20,344.54
1,782.68
75,992.69 1,800.00

208,847.10 889,888.59
22,107.20

920,840.89

n,792.89

n,792.89 19,838,551.98
0.00 $19,838,551.98

1060

SOUTH GEORGIA COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30.1994

LAND Main Campus. 250 Acres

YEAR ACQUIRED

INVESTMENT JULY 1, 1993
$173,321.48

ADDITIONS $0.00

TOTAL LAND

173,321.48

0.00

BUILDINGS Art Barn Boiler House Clower Recreation Center College Union Collins Hall Cooper Hall Davis Hall Floyd Hall Fraser Hall Golf Course Shack Health & PE Industrial Technology Infirmary Peterson Hall Powell Hall President's Home Proctor Hall Richey Hall Stubbs Hall Shannon Hall ShoplWarehouse Smith. William S. Library Stadium Tanner Hall Thrash Hall

1927 1948 1936 1969 1968 1952 1907 1971 1929 1956 1965 1926 1975 1907 1907 1958 1929 1963 1958 1968 1966 1964 19n 1956 1939

3,000.00 27,881.00 63,222.44 1,480,234.44 486.231.19 328.012.35 715,830.13 1.807,078.62 75,992.69
300.00 668,149.93
67,743.75 495,319.36 2,509,439.05 765,187.30
68,895.29 83.146.87 559.814.00 752.658.20 1.114,673.97 54.938.61 2,135,923.47
752.62 417,836.83 228.586.02

19,032.86 9,997.00
16,137.60
75.483.00 569,236.13

TOTAL BUILDINGS

14,910.848.13

689,886.59

IMPROVEMENTS OTHER THAN BUILDINGS AlC Systems - College Union Broadband Local Area Network Campus Entrances Campus Key System Campus Sewerage System Campus Signs Campus Stormwater Drainage System College Park Drive Energy Management System - Tanner Hall Fire Safety System Handball Courts Heating System Landscaping Lighting System Paving Relocation - Recreation Areas Streets and Walkways Swimming Pool Telephone System Tennis Courts Terrell,J.M. Memorial Fountain Handicap Access Satellite Dishes

97,363.97 123,839.12
1,422.00 10,8n.00 20.032.50 2,443.63 12.000.00
8,675.00 52,070.00 10,144.55
9,153.25 247.269.57
35.049.13 41,683.59 28.803.00 16.724.56 33,975.83
8,037.25 150,349.00
57.049.00 1,000.00

10,161.40
3.683.14 6.500.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

967,961.95

20.344.54
1061

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

$0.00 0.00

$0.00 0.00

75,992.69

75,992.69

0.00

0.00

0.00

INVESTMENT JUNE 30,1994
$173.321.48
173.321.48
3,000.00 27.881.00 63,222.44 1.499.267.30 496.228.19 328.012.35 715,830.13 1,807,078.62
0.00 300.00 668,149.93 83,881.35 495,319.36 2.509,439.05 765.187.30 68,895.29 83.148.87 559.814.00 828.141.20 1.114,673.97 54.938.61 2.135,923.47 752.62 417.836.83 797,822.15
15,524.742.03
97,363.97 123.839.12
1.422.00 10.8n.00 20.032.50 2.443.63 12.000.00
8.675.00 52.070.00 20.305.95
9.153.25 247.269.57
35,049.13 41.683.59 28.803.00 16.724.56 33.975.83
8.037.25 150.349.00
57.049.00 1,000.00 3.683.14 6.500.00
988,306.49

SOUTH GEORGIA COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

LIBRARY COLLECTIONS William S. Smith Library
TOTAL LIBRARY COLLECTIONS
EQUIPMENT Clower Recreation Center College Union Collins Hall Cooper Hall Davis Hall Floyd Hall Golf Shack Health & PE Infirmary Peterson Hall Plant Operations Pool Powell Hall President's Home Richey Hall Stubbs Hall Shannon Hall Stadium Tanner Hall Thrash Hall William S. Smith Library
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

YEAR ACQUIRED

INVESTMENT JULY 1.1993

1,043.189.40
1,043,189.40
11.583.15 388,432.17 122,612.87
6.120.00 56,934.31 12,869.86 10,809.30 58,540.67 65,693.48 27,897.50 279,087.40
2,229.80 16,456.70
1,299.99 133,328.55 102,348.06
19,271.13 11,441.54 96,154.95 117,225.14 159,846.25
1,700,182.82
$18,795,503.78

ADDITIONS

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

INVESTMENT JUNE3O.1994

55.908.93 55,908.93
54,414.96 25.602.22
6,676.40
11,788.70 9.50
14,267.90 18,520.24
4,841.82
4,002.94 14,576.15 154,700.83 $920,840.89

0.00 1,800.00
1,800.00 $77,792.69

0.00

1.099,098.33 1,099,098.33

28,516.67 (76,552.26)
(7,732.00)
1,675.00
426.30 (2,080.00) 5,947.50
122.292.70
(8,973.00)
(426.30)
55,801.77 (117,225.14)
(1,671.24)
(0.00)
($0.00)

40.099.82 364.494.87 140.483.09
6,120.00 65,285.71 12,869.86 10,809.30 58,966.97 75,402.18 33.845.00 279,096.90
2,229.80 153,017.30
1,299.99 142,875.79 107,189.88
18,844.83 11,441.54 155,959.66
0.00 172,751.16
1,853,083.65
$19,638,551.98

1062

SOUTH GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS - PRIVATE TRUST Year Ended June 30,1994

FUNDS HELD ON DEPOSIT American Association of Women in Community Colleges American Institute of Banking Cavalier Club Continuing Education Activities Fees Federal Funds - Office of Education Federal Funds - Overaward Repayments Financial Aid Award Balancing Financial Aid Clearing Account Georgia Incentive Scholarships Georgia Incentive Scholarships - Prior Year Health Fair Matching Funds/Local - PLP Program Miscellaneous Inactive Accounts Nursing Insurance Phi Beta Lambda Club Phi Theta Kappa Club PLUS Loans Prepayment of Fees Returned Check Service Charge Science Fair SDSUSLS Loans SGRDC Seminars SNAG/GANS Club Society of Black Unity Club Stafford Clearing Student Health Insurance Student Information Clearing Student Refunds S.P.A.G.E. Unclaimed Checks - General Operations Unclaimed Checks - Payroll Waycross College - Nursing Program
TOTAL FUNDS HELD ON DEPOSIT

FUND BALANCE JULY 1, 1993
$0.00 1.668.20
30.31 20.727.60
(608.28) 32.388.02
(850.00) 250.00
4.91 62.95
2,768.14 204.68 947.16
7.637.81 1.604.10
657.37 (686.00)
64.00 2.919.47
444.68 (9,245.51)
(145.00) (424.61) (5,O53.36)
70.91 2,527.83
587.95 (27.86)
58.523.45

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE3O,1994

$370.00 914.20
69.994.02 2,100.000.00
1,078.00 608.28
519.898.48 34.754.00

$50.00 1.000.00
30.31 73,834.13 2.100,000.00
520,165.91 33,904.00 250.00
62.95

$320.00 1.582.40 18.887.48 1.078.00 31.918.60
4.91

4,257.50 227.00
1,457.55 14,428.88
5,929.02 863.61
1.581.00 668.00 234.00
7,470.00
9,245.51 2.578.00 1,135.61 81,288.23
27.86

5.708.64 210.00
1,475.00 14,428.88 13,588.83
2.487.71 2.041.28
298.00 5,858.55
68.75
2,433.00 711.00
76,234.87
1,882.32

1,315.00 221.68 929.71
1n.09
4.530.92 375.93
70.91 645.51 587.95

2,858,782.76

2.858,682.13

60,824.08

1063

SOUTH GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS - PRIVATE TRUST Year Ended June 30,1994

FUNDS FOR DESIGNATED SCHOLARSHIPS Appleby Scholarships Miscellaneous Scholarships Regents Scholarships South Georgia College Foundation Adams Memorial Scholarship Anderson Memorial Scholarship Anderson Pontiac Scholarship Athletic Scholarship Bank South Scholarship Baseball Scholarship Belk Scholarship Bradley Scholarship Brooks Scholarship Coats and Clark Scholarship Coffee Regional Hospital Scholarship - 2 Coffee Regional Hospital Scholarship - 3 Coffee Retired Teachers Scholarship Crider Scholarship Davis (R) Scholarship Davis (V) Scholarship Davis (WP) Scholarship Deen Scholarship Exchange Scholarship Farrar Minority Scholarship Farrar (A) Scholarship Farrar (M) Scholarship Floyd Scholarship Frier Scholarship Frier Scholarship - Nursing General Telephone Scholarship Griffin Scholarship Hall Scholarship Kicklighter Scholarship Kiwanis Scholarship Lions Scholarship Lett (C) Scholarship Lott (E) Scholarship McGouirk Scholarship Moorman Scholarship Perkins Scholarship Richey Scholarship Rotary Scholarship Stubbs Scholarship Vickers Scholarship
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

FUND BALANCE JULY 1,1993 25.00 3,702.68
3,727.68

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1994

21,305.00 1,700.00
1,536.00 1,546.00
768.00 2,304.00 1,152.00 1,000.00
167.00 768.00 2,304.00 768.00 864.00 7,148.00 1,152.00 1,152.00 768.00 1,152.00 1,152.00 1,152.00 1,546.00 1,152.00 1,152.00 1,152.00 1,152.00 1,930.00 1,536.00 768.00 1,152.00 1,152.00 768.00 1,152.00 1,152.00 1,152.00 1.152.00 4,224.00 2.658.00 1,152.00 1,152.00 1,152.00 1,152.00 1.152.00
80,568.00

25.00 21,674.68
1,700.00
1,536.00 1,546.00
768.00 2,304.00 1,152.00 1,000.00
167.00 768.00 2,304.00 768.00 864.00 7,148.00 1,152.00 1,152.00 768.00 1,152.00 1,152.00 1,152.00 1,546.00 1,152.00 1,152.00 1,152.00 1,152.00 1,930.00 1,536.00 768.00 1,152.00 1,152.00 768.00 1,152.00 1,152.00 1.152.00 1,152.00 4,224.00 2,658.00 1,152.00 1,152.00 1.152.00 1.152.00 1.152.00
80.962.68

3,333.00 3,333.00

1064

SOUTH GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS - PRIVATE TRUST Year Ended June 30, 1994

PAYROLL OPERATIONS Payroll Deductions Combined Insurance Dental Insurance Deferred Compensation Plan Federal Withholding Taxes FICA Taxes Garnishments Group Insurance Employee - Life Group Insurance Dependent - Life Group Insurance - Health Employee Deductions - Loans Rentals Withheld U. S. Savings Bonds United Way Ga State Withholding Taxes SGC Foundation, Inc Supplemental Life 3 Tax Sheltered Annuities Teachers Retirement - Employee Long Term Disability Insurance - Provident Long Term Disability Insurance 2 - Provident Medicare Supplement FICAIMedicare Group Insurance - Dependent Life 3500 Group Insurance - Dependent Life 10000 Optional Retirement - TIM Optional Retirement - Valic Credit Union (Partial) Georgia Defined Benefit Contribution Employer Liability F I C A - Employer F I C A - Employer / Medicare Group Insurance/Life - Employer Group Insurance/Health - Employer Teachers Retirement - State Optional Retirement - TIM Optional Retirement - Valie
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS - PRIVATE TRUST

FUND BALANCE JULY 1, 1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

328.53
5,815.20 100.00 579.49
1,340.18 371.71
(1.85) 208.80
170.58 282.03 979.28 22,541.38
(0.89)
32,512.58 $94,783.69

9,808.00 1,750.00 410,200.59 218,102.80 8,893.98 8,325.42
118.91 99,382.28 17,244.89
900.00 1,275.00
300.00 151,505.98
4,872.00 25,525.84 92,094.00 191,748.78
4,272.84 2,385.74 13,885.45 53,469.20
n.55 3,788.20 21,093.83 2,883.00 140,808.40 10,898.19
218,102.80 53,540.80 24,880.88
479,859.69 397,534.90
14,082.41 1,908.84
2,880,838.15
$5,819,988.91

43.69 8,818.00 1,750.00 410,433.23 218,211.80 8,800.48 8,325.42
118.91 99,829.38 18,200.25
900.00 1,350.00
300.00 151,505.98
5,244.49 25,188.78 92,094.00 191,715.57
4,034.98 2,251.48 13,885.45 53,493.90
75.90 3,788.20 21,093.83 2,883.00 139,159.90 11,088.75
218,211.80 53,847.53 24,990.44
480,153.13 397,472.82
14,082.41 1,908.84
2,878,970.04
$5,818,814.85

284.84 988.00
(232.84) (109.20)
93.50
5,148.12 1,044.84
25.00
7.00 1,879.04
371.71 31.19
237.88 134.28
(24.70)
208.80
1,448.50
(109.20) (24.70) 869.50
22,047.92 81.39
34,178.87
$98,135.75

1065

THIS PAGE LEFT BLANK
1066

Waycross College
FINANCIAL REPORT
For the Year Ended June 30, 1994

James M. Dye
President

WAYCROSS COLLEGE Waycross, Georgia
William E. Deason
Vice President for Business Affairs
1067

ASSETS Cash and Short-Term Investments Investments. at cost Accounts Receivable Notes Receivable Inveritories Prepaid Expenses and Deferred Charges Investment in Plant
Land Buildings Improvements Other Than Buildings Library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted, allocated
Reserves For Inventory For Renewals and Replacements For Subsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted, unallocated (Surplus) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$308.810.93
7.849.27
13.1n.50 470.00

$118.880.69 8,868.71
50.858.13

$30.409.29 11.970.00

$330.307.70 $168.724.34
138.871.00 307.595.34

$178,607.53 $5.724.38
5.724.38

$42.379.29 $0.00
0.00

10.000.00
11.925.63 319.02
467.71

50.858.13
121,947.95 77.07

42.379.29

22.712.36 $330,307.70

172,883.15 $178.607.53

42.379.29 $42.379.29

WAYCROSS BALANCE
Year Ended
TOTAL
$458.100.91 0.00
28.687.98 0.00
64.035.63 470.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$551,294.52
$174.448.72 0.00 0.00 0.00
138.871.00 0.00
313.319.72
0.00 60,858.13
0.00 133.873.58
396.09 0.00
467.71 0.00
42.379.29 0.00 0.00 0.00
237.974.80
$551,294.52

1068

COLLEGE SHEET June 30, 1994

LOAN FUNDS

ENDOWMENT FUNDS

$5,333.61 1,068.08

$69,105.17

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

AGENCY FUNDS

$2,398.69 4,082.00

$103,850.66

$0.00

$23,390.39

$197,990.00 4,276,302.91
489,734.18 684,097.54 1,069,179.49

$6,401.69 $0.00

$69,105.17 $0.00

$6,480.69 $6,434.00

$103,850.66 $39,636.48

$6,717,304.12 $0.00

$23,390.39 $0.00

0.00

0.00

6,434.00

39,636.48

0.00

23,390.39 23,390.39

6,401.69

6,401.69 $6,401.69

69,105.17
69,105.17 $69,105.17

46.69

64,214.18 6,717,304.12

46.69 $6,480.69

64,214.18 $103,850.66

6.717,304.12 $6,717,304.12

0.00 $23,390.39

1069

WAYCROSS
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUN D S RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year
To State Treasury - General Loan Cancellations and Write-Ofts Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities
Capitalized Expenditures Non-eapitalized Expenditures Deductions to Plant Properties Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
NET INCREASE IN FUND BALANCES BEFORE TRANSFER
TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJUSTMENTS/RECLASSIFICATIONS
BEGINNING FUND BALANCE
FUND BALANCES, JUNE'SO, 1994

$3,182,372.00
282.28 3,182,654.28 3,178,608.48
501.44
3,179,109.92 3,544.36
0.00 3,544.36 19,168.00 $22,712.36

$0.00 334,909.37
334,909.37 277,022.13
277,022.13 57,887.24 (20,975.05) (20,975.05) 36,912.19 (6,222.96) 142,193.92
$172,883.15

$0.00 589,684.17
65,078.40 35,963.81
7,776.46
11,970.00 710,472.84 695,232.54
7,565.31
702,797.85 7,674.99 (3,161.17) (3,161.17) 4,513.82 (24.79)
37,890.26 $42,379.29

TOTAL CURRENT
FUNDS
$3,182,372.00 334,909.37 0.00 589,684.17 65,078.40 0.00 35,963.81 7,776.46 0.00 0.00 0.00 282.28 0.00 11,970.00
4,228,036.49
3,873,841.02 277,022.13 7,565.31 0.00 501.44 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4,158,929.90
69,106.59
(3,161.17) (20,975.05)
(24,136.22)
44,970.37
(6,247.75)
199,252.18
$237,974.80

1070

COLLEGE
IN FUND BALANCES June 30, 1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

$0.00 4,800.00

$0.00

Investment In Plant
$0.00

192.15

520.00

7,768.83

576.50 768.65

520.00

12,568.83

0.00

514,011.90 514,011.90

98.00

98.00 670.65
0.00 670.65
5,731.04 $6,401.69

0.00 520.00 3,161.17 3,161.17 3,681.17
65,424.00 $69,105.17

20.11

11,624.00 898.14
12,542.25 26.58
0.00 26.58
20.11 $46.69

53,875.43 2,952.24
56,827.67 (56,827.67)

61,630.40
61,630.40 452,381.50

20,975.05 20,975.05 (35,852.62)
6,222.96 93,843.84 $64,214.18

0.00 452,381.50
6,264,922.62 $6,717,304.12

1071

WAYCROSS COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES. EXPENDITURES. AND OTHER CHANGES Year Ended June 30.1994

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts. Grants, and Contracts Investment Income Endowment Other Sales and services of Educational Departments Other Sources Total Educational and General Revenues
Sales and services of Hospital
Sales and services of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures Instruction Research Public service Academic Support Student services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures
Hospital Expenditures
Auxiliary Enterprises Expenditures
Mandatory Transfers
TOTAL EXPENDITURES AND MANDATORY TRANSFERS
OTHER TRANSFERS AND ADDITIONS/DEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS
NET INCREASE (DECREASE) IN FUND BALANCES

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

TOTAL CURRENT
FUNDS

$799.772.72 2,337,572.00
30,884.40 14,142.88 3,182,372.00
3.182,372.00

$0.00
5,210.13 5.210.13 329,699.24 334.909.37

$0.00
582,094.07 77,048.40 35,080.57 1,009.50
695.232.54
695.232.54

$799.772.72 0.00
2,337,572.00 0.00
582.094.07 77,048.40 0.00 35,080.57
1,009.50 5.210.13 30,884.40 14,142.88 3,882.814.67
0.00
329.699.24
4.212.513.91

1,344,370.06 411.380.87 324.865.81 577,090.02 517,64272 3.259.00
3.178,608.48
3.178,608.48
282.28 (501.44) (219.16) $3,544.36

0.00 277,022.13 277.022.13 (20,975.05)
(20,975.05) $36.912.19

295.00
31.296.8~
663.640.65 695.232.54
3,161.17 698.393.71
7,674.99
7.674.99 $4,513.82

1.344.665.06 0.00 0.00
411,380.87 324.865.81 608.386.91 517.642.72 666,899.65 3.873.841.02
0.00
277.022.13
3.161.17
4,154,024.32
7.674.99 (20.975.05)
282.28
(501.44)
(13.519.22)
$44,970.37

1072

WAYCROSS COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30,1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private' Gifts. Grants, and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year
To State Treasury - General Funds Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJUSTMENTs/RECLASSIFICATIONS
BEGINNING FUND BALANCE

$3,144,975.44
282.28 3,145,257.72 3.144,827.99
501.44 3,145,329.43
0.00 (71.71) 10,848.44

$37,396.56
37,396.56 33.780.49
33.780.49 0.00
3,616.07 8,319.56

AUXILIARY ENTERPRISES
$0.00 334.909.37
334.909.37 277,022.13
277,022.13 (20,975.05) (20.975.05) 36.912.19
(6.222.96) 142,193.92

FUND BALANCE, JUNE 30, 1994

$10.776.73

$11,935.63

$172.883.15

TOTAL
$3,182.372.00 334,909.37 0.00 0.00 0.00 0.00 0.00 282.28 0.00
3,517.563.65
3,178.608.48 277.022.13 0.00 0.00 501.44 0.00 0.00
3,458,132.05
0.00 (20,975.05)
(20,975.05)
40,458.55
(6.222.96)
161,361.92
$195.595.51

1073

WAYCROSS COLLEGE

SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Non-Resident Tuition Late Registration Fees Student Activity Fees Fee Waivers Auto Registration Fees Music Fees State Appropriations State of Georgia - General Federal Grants and Contracts State Grants and Contracts Private Gifts, Grants and Contracts Investment Income Endowment Sales and Services of Educational Departments Library Fines Transcript Fees Copy Machine Fees Testing Fees Revenues for Program Support Continuing Education Fees Other Sources Rents Salvage Sales Cash Over/Short Administrative Cost Allowance College Work-Study Program Pell Grants Program Supplemental Educ Opportunity Grants Program Veterans Administration Student Activities - Other Other Revenue
Total Educational and General
Auxiliary Enterprises Food Services Sales - Snack Bar Other Income - Commissions Other Income - Interest Stores and Shops Sales - Bookstore Other Income - Commissions Other Income - Interest Other Service Units Vending Operations - Institution Sales Other Income - Commissions Other Income - Interest Vending Operations - Contracted Commissions Transportation Services Fees
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

$745,394.47 5,680.75 2,210.00
36,802.50 3,259.00 4,251.00 2,175.00
2,337,572.00
759.20 2,252.00
876.71 3,000.00
23,996.49
3,675.00 111.20 (3.00)
1,972.13 3,875.00 1,718.18
123.00 594.08 2,077.31
3,182,372.00

$0.00
582,094.07 77,048.40 35,080.57 1,009.50
695,232.54

52,226.23 91.03
781.52
252,070.09 1,628.20 3,907.81
7,187.34 12.79
521.00
9,571.55
6,912.01
334,909.37
$3,517,281.37
1074

$695,232.54

TOTAL
$745,394.47 5,680.75 2,210.00
36,802.50 3,259.00 4,251.00 2,175.00
2,337,572.00 582,094.07 77,048.40 35,080.57
1,009.50
759.20 2,252.00
878.71 3,000.00
23,996.49
3,875.00 111.20 (3.00)
1,972.13 3,875.00 1,718.18
123.00 594.06 2,077.31
3,877,604.54
52,226.23 91.03
781.52
252,070.09 1,828.20 3,907.81
7,187.34 12.79
521.00
9,571.55
6,912.01
334,909.37
$4,212,513.91

EDUCATIONAL AND GENERAL EXPENDITURES INSTRUCTION General Academic Instruction
Division of Arts and Sciences Quality Improvement Funds Community Education Department of Continuing Education Preparatory and Remedial Instruction Dept of Developmental Studies

TOTAL INSTRUCTION

ACADEMIC SUPPORT

Libraries

Library

Academic Computing Support

Computer Services - Academic 0 -..J Academic Administration

U1

Office of the Vice President and Dean

Academic Personnel Development

Office of Academic Development

Course and Curriculum Development

Minority Advising Program(MAP)

TOTAL ACADEMIC SUPPORT

STUDENT SERVICES Student Services Administration Office of Dir of Student Life Financial Aid Administration Office of Dir of Financial Aid Student Activities Student Activities Program Student Admissions Office of Dir of Records & Admissions

TOTAL STUDENT SERVICES

WAYCROSS COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

Equipment

$913,789.82 98,155.14 44,167.41
288,257.69 1,344,370.06
283,034.28 11,076.89
113,011.14 2,200.88 2,057.68
411,380.87

$295.00 295.00

$914,084.82 98,155.14 44,167.41
288,257.69 1,344,665.06

$842,860.77
31,922.40 273,506.37 1,148,289.54

0.00

283,034.28 11,076.89
113,011.14 2,200.88 2,057.68
411,380.87

191,220.15
101,561.73 556.75
293,338.63

$4,923.33
660.99 1,154.94 6,739.26
1,160.84 366.01
2,940.72 651.60 586.76
5,705.93

$44,756.77 53,898.54 11,584.02 13,491.45
123,730.78
36,322.57 10,559.88
8,508.69 1,549.28
914.17 57,854.59

$21,543.95 44,256.60 104.93 65,905.48 54,330.72 151.00
54,481.72

85,492.07. 68,452.68 33,780.49 137,140.57 324,865.81

0.00

85,492.07 68,452.68 33,780.49 137,140.57 324,865.81

71,746.99 61,422.09
1,707.19 100,313.82 235,190.09

1,234.34 1,082.72 4,418.43 2,347.05 9,082.54

12,510.74 4,682.24
27,654.87 31,948.42 76,796.27

1,265.63
2,531.28 3,796.91

WAYCROSS COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INSTITUTIONAL SUPPORT

Executive Management

Office of the President

143,688.28

Fiscal Operations

Office of Vice President for Business Affairs

195,453.19

General Admin & Logistical Services

Office of Campus Security

43,927.28

Office of Campus Mail Services

2,992.45

Administrative Computing Support

Computer Center - Administrative

66,683.37

Public Relations and Development

Office of Dir of College & Community

53,474.17

General Institution

Other Staff Benefits - Non Payroll

30,985.97

General Institutional Expenses

30,024.26

.o.....

College Work Study Program

0> TOTAL INSTITUTIONAL SUPPORT

9,861.05 577,090.02

Restricted 1,715.43
29,581.46 31,296.89

Total
145,403.71 195,453.19 43,927.28
2,992.45 66,683.37 53,474.17 30,985.97 30,024.26 39,442.51 608,386.91

OPERATION & MAINTENANCE OF PLANT Physical Plant Administration Building Maintenance Custodial Services Utilities Landscape and Grounds Maintenance

79,215.28 99,772.89 65,819.43 114,468.38 158,366.74

79,215.28 99,772.89 65,819.43 114,468.38 158,366.74

TOTAL OPERATION & MAINTENANCE OF PLANT

517,642.72

517,642.72

Personal Services
138,837.41 175,411.07
30,760.09 50,673.94 30,985.97
426,668.48
72,734.85 58,483.66 54,118.61 85,527.08 270,864.20

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

2,072.93 2,217.80
411.63 375.72
5,078.08 133.65 21.60 44.00 199.25

4,493.37
16,558.69
43.927.28 2.992.45
17.505.14
2,310.51
24,474.26 39,442.51
151,704.21
5,013.78 38,312.63 11,700.82 114,468.38 29,193.04
198,688.65

Equipment
1,265.63
18,006.51 114.00
5,550.00 24,936.14
1,333.00 2,955.00 43,602.62 47,890.62

WAYCROSS COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) SCHOLARSHIPS AND FELLOWSHIPS Scholarships
Scholarships - Federal Pell Grant Program Supplemental Educ Opportunity Grant

Scholarships - State Hope Grant Program Fee Waivers Scholarships - Private Waycross College Foundation Scholarships Scholarships - Endowment Memorial Hospital Ladies Aux. Scholarship WC General Scholarship Waycross Rotary Club Scholarship

3,259.00

Restricted
518,148.94 34,363.67 77,048.40
33,070.14 800.00 59.50 150.00

Total
518,148.94 34,363.67 77,048.40 3,259.00 33,070.14 800.00 59.50 150,00

TOTAL SCHOLARSHIPS AND FELLOWSHIP 0
-...J
-...J TOTAL EDUCATIONAL AND GENERAL EXPENDITURE

3,259.00 3,178,608.48

663,640.65 695,232.54

666,899.65 3,873,841.02

AUXILIARY ENTERPRISES EXPENDITURES FOOD SERVICES
Snack Bar - Operated by Institution

53,112.05

53,112.05

TOTAL FOOD SERVICES

53,112.05

53,112,05

STORES AND SHOPS Bookstore

215,872.88

215,872.88

TOTAL STORES AND SHOPS

215,872.88

215,872.88

OTHER SERVICE UNITS Vending - Operated by Institution Transportation Services

5,700.38 2,336.82

5,700.38 2,336.82

TOTAL OTHER SERVICE UNITS

8,037.20

8,037.20

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

277,022.13

277,022.13

Personal Services
2,374,350.94 15,591.02 15,591.02 23,716.68 23,716.68 534.60 534.60 39,842.30

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

0.00 26,805.06

518,148.94 34,363.67
77.048.40 3,25(1.00
33,070.14
800.00 59.50
150.00
666,899.65
1,275,674.15

141.13 141.13
0.00
0.00 141.13

37,379.90 37,379.90
192,156.20 192,156.20
5,165.78 2,336.82 7,502.60 237,038.70

TOTAL CURRENT FUND EXPENDITURES

$3,455,630.61

$695,232.54

$4,150 ,863.15

$2,414,193.24

$26,946.19

$1,512,712.85

Equipment
0.00 197,010.87
0.00 0.00 0.00 $197,010.87

REVENUE Student Fees
Fees-Student Activities Other Sources Interest Income Advertising - Newspaper Sales - SGA Projects
TOTAL REVENUE
EXPENDITURES Intramural Athletics Intramurals Administration Social and Entertainment Activities Dances Special Events Concerts Student Government Student Government Association Student Publications Student Newspaper - Crossties Other Student Game Room Student Clubs
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted
ENDING FUND BALANCE

WAYCROSS COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES YEAR ENDED JUNE 30, 1994

$158.03 162.00 274.03
63.06 9,743.31 5,608.40
274.03 5,190.85

$36,802.50 594.06
1,538.63 15,414.n
6.899.29 4,462.92 5,464.88

$37,396.56
33,780.49 3,616.07 8,319.56
$11,935.63

1078

WAYCROSS COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30,1994

FUND BALANCE JULY 1,1993

FEDERAL FUNDS College Work Study Program Fiscal Year 1994 Supplemental Educ Opportunity Grants Fiscal Year 1994 Pell Grant Program Fi scal Year 1993 Fiscal Year 1994
TOTAL FEDERAL FUNDS
STATE FUNDS Hope Grant Program
TOTAL STATE FUNDS
LOCAL FUNDS
PRIVATE FUNDS WC Foundation Scholarship Fund WC Foundation Program Support Gwillim Development Fund Swamp Library Collection
TOTAL PRIVATE FUNDS
ENDOWMENT FUNDS Elva Parker SCholarship Gladys Darling SCholarship Waycross Womans' Club SCholarship Memorial Hospital Ladies Aux SCholarship WC General Scholarship Waycross Rotary Club Scholarship Bishop Scholarship
TOTAL ENDOWMENT FUNDS
TOTAL RESTRICTED FUND8-CASH BASIS

$0.00
($24.79) (24.79)
0.00
28,518.33 3,169.19
31,687.52 1,209.09 270.97 2,479.47 2,243.21 6,202.74
37,865.47

AMOUNTS EXPENDED BUT NOT REIMBURSED TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$37,890.26

RECEIPTS
$31,553.59 36,081.85 1,221.79
520,826.94 589,684.17
65,078.40 65,078.40
33,070.14 295.00
2,413.77 184.90
35,963.81
(1.209.09) (270.97)
3,901.52 2,463.03
988.90 1,062.35
840.72 7.776.46 698.502.84 11,970.00 $710,472.84

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow &Transfer

FUND BALANCE JUNE 30, 1994

$29,581.46 34,363.67 1,197.00
516,951.94 582,094.07
77,048.40 77,048.40

$1,972.13 1,718.18 3,875.00 7,565.31
0.00

$0.00
0.00 (11,970.00) (11,970.00)

33,070.14 295.00
1,715.43
35,080.57

29,216.67 3,354.09

0.00

32,570.76

800.00 59.50
150.00
1.009.50 695,232.54
$695,232.54

1,896.08 124.19 821.97 318.93
3,161.17 10.726.48
$10.726.48

2,005,44 1.538.84 3,408.87 2.333.59
521.79
9,808.53
30,409.29
11,970.00
$42,379.29

1079

WAYCROSS COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30,1994

BEGINNING FUND BALANCE
ADDITIONS Gifts and Grants Private Interest Income Other Income
TOTAL ADDITIONS
DEDUCTIONS Loan Collection Costs
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $5,731.04

ENDOWMENT FUNDS
$65,424.00

TOTAL $71,155.04

192.15 576.50 768.65
98.00 98.00
0.00 $6,401.69

520.00 520.00
0.00 3,161.17 3,161.17 $69,105.17

520.00 192.15 576.50 1,288.65
98.00 98.00
3,161.17 0.00
3,161.17 $75,506.86

SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30,1994

LOAN FUNDS Institutional Emergency Loan Fund Gwillim Loan Fund

FUND BALANCE JULY 1, 1993
$1,425.33 4,305.71

TOTAL LOAN FUNDS

5,731.04

ENDOWMENT FUNDS Unrestricted As To Income Waycross College General Endowment Fund Waycross Rotary Endowment Fund Bishop Scholarship Restricted As To Income Elva H. Parker Perpetual Endowment Fund Gladys Darling Perpetual Endowment Fund Waycross Woman's Club Endowment Fund Memorial Hosp. Ladies Aux Endowment Fund

21,000.00 7,253.97 3,015.00
10,162.18 8,992.85
15,000.00

TOTAL ENDOWMENT FUNDS

65,424.00

TOTAL PUBLIC TRUST FUNDS

$71,155.04

ADDITIONS

DEDUCTIONS

ADJUSTMENTS & TRANSFERS

FUND BALANCE JUNE30,l994

$571.50 197.15
768.65

$98.00 98.00

$0.00

$1,898.83 4,502.86
6,401.69

(10,162.18) (8,992.85) 19,175.03 500.00
520.00
$1,288.65

0.00 $98.00

821.97 318.93
1,896.08 124.19
3,161.17 $3,161.17

21,000.00 8,075.94 3,333.93
0.00 0.00 21,071.11 15,624.19
69,105.17
$75,506.86

1080

WAYCROSS COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30,1994

REVENUE/ADDITIONS State Appropriations - Lottery Funds Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURESIDEDUCTIONS Buildings
Academic Building Addition - Renovation Total Buildings
Equipment Academic Building Addition Bookstore Transportation services
Total Equipment
Expenditures Not To Be Capitalized Academic Building Food service Bookstore
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Reserve for Renewals and Replacements
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$4,800.00 7,768.83
12.568.83

$0.00

Total

RENEWALS AND REPLACEMENTS

$4.800.00 7.768.83

12.568.83

$0.00

5,190.00 5,190.00
6.434.00
6,434.00 898.14
898.14 12,522.14

0.00
0.00
0.00 0.00

5.190.00 5.190.00
6.434.00 0.00 0.00
6,434.00
898.14 0.00 0.00
898.14
12,522.14

0.00
41.231.48 12.643.95 53.875.43
2,579.24 373.00
2,952.24 56.827.67

0.00 20.11
(20.11)
46.69 0.00
$46.69

0.00
0.00 0.00 $0.00

0.00
0.00
20.11 0.00 0.00
(20.11)
46.69 0.00
$46.69

20.975.05 20,975.05 93,843.84
6.222.96
64.214.18 $64,214.18

1081

WAYCROSS COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30,1994

BEGINNING INVESTMENT IN PLANT
ADDITIONS Expended from Current Funds Equipment Library Collections Expended from Ga. State Financing & Investment Commission Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Gifts Adjustments in Inventory
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Adjustments to Inventory Counts
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreements
NET INVESTMENT IN PLANT

$145,327.65 51,683.22

$6,264,922.62

197,010.87 244,957.02
11,624.00 53.875.43
4,331.68 2,212.90
61,630.40 0.00

514,011.90
61,630.40 6,717,304.12
0.00 $6,717,304.12

1082

WAYCROSS COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1994

LAND Main Campus

YEAR ACQUIRED

iNVESTMENT JULY1,1993
$197,990.00

TOTAL LAND

197,990.00

BUILDINGS Academiq Building Physical Plant Building Physical Education Building Academic Building Addition Athletic Storage Building

1976 1976 1976 1983 1984

2,184,461.78 217,780.24 301,268.83
1,332.690.04 9,682.00

TOTAL BUILDINGS

4,045,882.89

IMPROVEMENTS OTHER THAN BUILDINGS Campus Lighting Electrical Distribution System Paving - Roadways and Parking Landscaping Tennis Courts Handball Courts Fitness and Nature Trail Athletic Field Fencing Lake Entrance Signs and Cooling Tower Wall Sewage Pump Cooling Tower Deep Well

5,177.00 42,414.45 179,194.18 92,120.55 30,502.18
6,632.99 7,350.00 5,987.94 23,855.00 4,900.00 30,410.89 3,000.00 38,462.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

470,007.18

LIBRARY COLLECTIONS General Acquisitions Donations

602,850.30 27,703.05

TOTAL LIBRARY COLLECTIONS

630,553.35

EQUIPMENT Academic Building Physical Plant Building Physical Education Building Academic Building Addition Motor Vehicles

531,646.41 55,027.68 3,279.22
179,704.26 150,831.63

TOTAL EQUIPMENT

920,489.20

TOTAL INVESTMENT IN PLANT

$6,264,922.62

ADDITIONS $0.00 0.00

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

$0.00

$0.00

0.00

0.00

INVESTMENT JUNE 30, 1994
$197,990.00
197,990.00

214,002.02 5,614.00
10,804.00
230,420.02

0.00

0.00

2,398,463.80 217,780.24 306,882.83
1,343,494.04 9,682.00
4,276,302.91

6,977.00
12,750.00 19,727.00

0.00

0.00

5,177.00 42,414.45 186,171.18 92,120.55 30,502,18
6,632.99 7,350.00 5,987.94 23,855.00 4,900.00 30,410.89 3,000.00 38,462.00 12,750.00
489,734.18

51,683.22 4,331.68
56,014.90

2,470.71 2,470.71

0.00

652,062.81 32,034.73
684,097.54

117,106.41 9,756.00
33,164.00 47,823.57
207,849.98
$514,011.90

16,258.50 8,613.16
135.00 34,153.03
59,159.69
$61,630.40

1,077.10 589.26
(1,666.36)
0.00 $0.00

633,571.42 56,170.52 3,868.48
211,066.90 164,502.17
1,069,179.49
$6,717,304.12

1083

WAYCROSS COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS HELD ON DEPOSIT Summer Enrichment Program Ga. Association for Two Year Colleges Annual Meeting National Association for Campus Activities Workshop Waycross College Development Fund Georgia History Day Nursing Insurance and Fees DFAFS Federal Funds Clearing Account Waycross College Business Club Lyceum Club Black Student Alliance Phi Theta Kappa Sigma Organization Music Fund Baptist Student Union Georgia Assoc of Nursing Students Classified Employees Fund WC Golf Invitational
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Regents Scholarships Waycross Housing Authority Scholarships Waycross Exchange Scholarship Eastern Star Scholarship U. S. A. Services Scholarship Waycross Rotary Club Scholarship Mary F. Peavy Scholarship Lonzie L. Jones Scholarship Primative Baptist Foundation Scholarship William M. Roberson Scholarship Mumford Memorial Scholarship Charlton Academic Boosters Club Scholarship Elks National Foundation Scholarship Roadway Package System Scholarship Memorial Hospital Nursing Scholarship Bishop Memorial Scholarship
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS
PAYROLL OPERATIONS Payroll Deductions Federal Income Tax Withholdings State Income Tax Withholdings F I C A-Employee F I C AlMedicare-Employee G~oup Health Insurance-Employee Group Life Insurance-Employee Group Life Insurance-Employee/Family Employees Dental Insurance Medicare Insurance Georgia Defined Contribution Plan Teacher Retirement-Employee Optional Retirement Plan 11TlAA-Employee Optional Retirement Plan 2NALlC-Employee Credit Union Charities Waycross College Foundation

FUND BALANCE JULY1,1993
$501.92
144.81 14.50
196.92 322.44 670.73
8.85 391.86
81.96 17.80 466.05 139.96 1,242.26 4,200.06
6,240.00 154.94
499.00 29.00
500.00
1,703.65 422.06
9,548.65

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

$4,920.00 1,065.00 6,769.24 272.00 2,895.50
585,871.21
730.56 524.23
60.00
1,949.94
605,057.68

$479.31 4,920.00
963.10 6,769.24
288.15 2,320.00 584,397.88
1,302.38 389.47
81.96
1,823.11 116.84
1,242.26
605,093.70

$22.61
101.90
128.66 590.00 1,473.33 196.92 322.44
98.91 143.61 451.86
17.80 592.88
23.12
4,164.04

2,000.00
184.03 300.00 3,000.00 3,881.49
2,500.00
741.10 3,000.00
500.00 800.00 1,007.70 (1,703.65) (422.06)
15,788.61

2,000.00 791.65 184.03 454.94
3,000.00 3,881.49
499.00 1,425.00
29.00 705.86 3,000.00 500.00 800.00 767.60
18,038.57

5,448.35
1,075.00 35.24
500.00 240.10
7,298.69

2,002.80 518.64 47.00
1084

189,831.67 67,973.37 98,1n.17 25,623.87 48,029.97 10,289.43 1,533.20 5,003.00 900.00 5,102.94 76,753.20 22,045.23 1,560.00 18,595.00 563.50 695.00

189,831.67 67,973.37 98,1n.17 25,623.87 48,001.20 10,361.25 1,533.20 4,661.00 900.00 5,102.94 76,753.20 22,045.23 1,560.00 18,595.00 563.50 695.00

2,031.57 446.82 47.00 342.00

WAYCROSS COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30.1994

PAYROLL OPERATION (Continued) United States Savings Bonds Garnishments Tax Levies Tax Sheltered Annuities Variable Annuity Company Franklin Life Insurance Company Northwestern National Transamerica Life Employer Liability F I C A-Employer F I C A-Medicare-Employer Group Health Insurance-Employer Group Life Insurance-Employer Medicare Insurance-Employer Teacher Retirement-Employer Optional Retirement Plan 1/TIAA-Employer Optional Retirement Plan 2NALlC-Employer
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY1.1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

1,431.25 10,218.00

1,431.25 10.218.00

8,581.52 352.50
11,502.46 $25.251.17

14,400.00 880.00
8,400.00 3.624.00
98.177.17 25.623.87 205.802.17
9.841.20 3,870.00 173.107.96 14,696.85 1,040.04
1.143.789.06
$1.764.635.35

14,400.00 880.00
8,400.00 3,624.00
98.177.17 25.623.87 205.675.92
9,841.20 3,870.00 173.107.96 14.696.85 1.040.04
1.143.363.86
$1.766,496.13

8.707.77 352.50
11.927.66 $23.390.39

1085

THIS PAGE LEFT BLANK
1086

Skidaway Institute of Oceanography
FINANCIAL REPORT
For the Year Ended June 30, 1994

SKIDA\VAY INSTITUTE OF OCEANOGRAPHY Savannah, Georgia

Herbert L. Windom
Acting Director

Richard J. Buchner
Assistant Director

1087

SKIDAWAY INSTITUTE BALANCE
Year Ended

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land Buildings Improvements Other Than Buildings Library Collections Equipment Construction Work in Progress Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted, allocated
Reserves For Inventory For Renewals and Replacements For Subsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted, unallocated (Surplus) Net Investment in Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$211,763.15 140,145.28
5.747.37

$10,747.15 117.60

($129,351.70) 191,456.97

$357,655.80 $362,696.20

$10,864.75
$0.00 475.00

$62,105.27 $0.00

362,696.20

475.00

0.00

(5,040.40)

117.60 10,272.15

62,105.27

(5,040.40) $357,655.80

10,389.75 $10,864.75

62,105.27 $62,105.27

TOTAL
$93,158.60 0.00
331,602.25 0.00
117.60 5,747.37
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$430,625.82
$362,696.20 0.00
475.00 0.00 0.00 0.00
363,171.20
0.00 117.60
0.00 10,272.15
0.00 0.00 (5,040.40) 0.00
62,105.27 0.00 0.00 0.00
67,454.62
$430,625.82

1088

OF OCEANOGRAPHY SHEET June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

$257,213.76 14,268.15

$679.73

Investment In Plant

AGENCY FUNDS

$0.00

$0.00

$0.00 $0.00

$0.00 $0.00

$271,481.91 $265,018.60

$449,460.00 1,719,657.93 1,364,229.62
130,186.92 3,481,034.27

$679.73 $0.00

$7,144,568.74 $0.00

$0.00 $0.00

0.00

0.00

265,018.60

6,463.31

0.00

0.00

679.73 7,144,568.74

0.00

0.00 $0.00

0.00 $0.00

6,463.31 $271,481.91

679.73 $679.73

7,144,568.74 $7,144,568,74

0.00 $0.00

1089

SKIDAWAY INSTITUTE
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterpri ses

FUN D S RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adju.stments Expended for Plant Facilities Other Sources
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Loan Cancellations and Write-Ofts Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities Capitalized Expenditures Non-Gapitalized Expenditures Deductions to Plant Properties Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
NET INCREASE IN FUND BALANCES BEFORE TRANSFER
TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJ USTM ENTS/REC LASSI FICATIO NS
BEGINNING FUND BALANCE
FUND BALANCES, JUNE 30, 1994

$2.088.728.93
1,422.91 2,090,151.84 2,095,192.24
(3,496.19)
2,091,696.05 (1,544.21)
0.00 (1,544.21) (7,380.42) 3,884.23 ($5,040.40)

$0.00 12,538.95

$0.00
1,971,804.81 602.32

12,538.95 9,151.86

191,456.97 2,163,864.10
1,775,373.52 570,253.83

9,151.86 3,387.09

2,345,627.35 (181,763.25)

(626.95) (626.95) 2,760.14 1,255.45 6,374.16 $10,389.75

0.00 (181,763.25) (101,378.57) 345,247.09 $62,105.27

TOTAL CURRENT
FUNDS
$2.088,728.93 12,538.95 0.00
1,971,804.81 602.32 0.00 0.00 0.00 0.00 0.00 0.00
1,422.91 0.00
191,456.97
4,266,554.89
3,870,565.76 9,151.86
570,253.83 0.00
(3,496.19) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4,446,475.26
(179,920.37)
0.00 (626.95)
(626.95)
(180,547.32)
(107,503.54)
355,505.48
$67,454.62

1090

OF OCEANOGRAPHY
IN FUND BALANCES June 30, 1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

Investment In Plant

$0.00
256,500.00 14,268,15

$0.00

$0.00

6,463,31

$0.00

$0,00

277,231.46

$0.00

508,661.52 508,661.52

0.00 0.00
0.00 0.00
$0.00

7,126.42

0.00 0.00

270,065.62 702.53
277,894,57 (663.11)

0,00 0,00
$0.00

0.00 (663.11) 7.126.42
0,00 $6,463.31

0.00 0.00

70.619.45
70.619.45 438,042.07

626.95 626.95 626.95 (1,001.43) 1.054.21 $679.73

0.00 438,042.07
18,901.59 6.687.625.08 $7.144,568.74

1091

SKIDAWAY INSTITUTE OF OCEANOGRAPHY
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30,1994

REVENUE Educational and General Revenues
Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income
Endowment Other Sales and services of Educational Departments Other Sources Total Educational and General Revenues
Sales and services of Hospital
Sales and services of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures Instruction Research Public Service Academic Support Student services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures
Hospital Expenditures
Auxiliary Enterprises Expenditures
Mandatory Transfers
TOTAL EXPENDITURES AND MANDATORY TRANSFERS
OTHER TRANSFERS AND ADDITIONS/DEDUCTIONS Excess Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS
NET INCREASE (DECREASE) IN FUND BALANCES

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

TOTAL CURRENT
FUNDS

$0.00 1,474,854.00
532,952.60 37,301.23
37,665.80 5,955.30
2,088,728.93
2,088,728.93

$0.00
0.00 12,538.95 12,538.95

$0.00 1,769,588.36
1,242.31 4,542.85
1,775,373.52
1,775,373.52

$0.00 0.00 1,474,854.00 0.00 2,302,540.96 1,242.31 0.00 41,844.08
0.00 0.00 37,665.80 5,955.30 3,864,102.45
0.00
12,538.95
3,876,641.40

602,907.80 118.00
119,512.37 602,712.94 769,941.13 2,095,192.24
2,095,192.24
1,422.91 3,496.19 4,919.10 ($1,544.21)

0.00 9,151.86 9,151.86
(626.95)
(626.95) $2,760.14

1,602,547.07 172,826.45
1,775,373.52
1,775,373.52 (181,763.25)
(181,763.25) ($181,763.25)

0.00 2,205,454.87
118.00 292,338.82
0.00 602,712.94 769,941.13
0.00 3,870,565.76
0.00
9,151.86
0.00
3,879,717.62
(181,763.25) (626.95)
1,422.91
3,496.19
(177,471.10)
($180,547.32)

1092

SKIDAWAY INSTITUTE OF OCEANOGRAPHY
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJUSTMENTS/RECLASSIFICATIONS
BEGINNING FUND BALANCE

$2,038,728.93
1,422.91 2,090,151.84 2,095,192.24
(3,496.19) 2,091,696.05
0.00 (1,544.21) (7,380.42) 3,884.23

$0.00
0.00 0.00 0.00

AUXILIARY ENTERPRISES
$0.00 12,538.95
12,538.95 9,151.86
9,151.86 (626.95) (626.95) 2,760.14 1,255.45 6,374.16

FUND BALANCE, JUNE 30, 1994

($5,040.40)

$0.00

$10,389.75

TOTAL
$2,088,728.93 12,538.95 0.00 0.00 0.00 0.00 0.00 1,422.91 0.00
2,102,690.79
2,095,192.24 9,151.86 0.00 0.00 (3,496.19) 0.00 0.00
2,100,847.91
0.00 (626.95)
(626.95)
1,215.93
(6,124.97)
10,258.39
$5,349.35

1093

SKIDAWAY INSTITUTE OF OCEANOGRAPHY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1994

CURRENT FUNDS REVENUES Educational and General State Appropriations State of Georgia - General State of Georgia - Lottery Funds Federal Grants and Contracts State Grants and Contracts Private Gifts. Grants and Contracts Sales and Services of Educational Departments Analysis Fees Research Fees Quasi-Revenue from Distribution of Cost Cost Transfers - Ship Use Cost Transfers-Computer Center Eliminate Quasi-Revenue Other Sources Administrative Cost Allowance Group Insurance Continuation Program Sales-Miscellaneous Rents-Facilities
Total Educational and General
Auxiliary Enterprises Student Housing Rents - Apartments Vending Operations - Institution Sales
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

$1,399,854,00 75,000.00
532,952.60
37,301.23
35,375.00 2,290.80
35,512.00 7,052.00
(42,564.00)
23.70 406.60 5,525.00
2,088,728.93

$0,00 1,769,588.36
1,242.31 4,542.85
1,775,373.52

$1,399,854.00 75,000.00
2,302,540.96 1,242.31
41,844.08
35,375.00 2,290.80
35,512.00 7,052.00
(42,564.00)
23.70 406.60 5,525.00
3,864,102.45

10,401.25 2,137.70
12,538.95 $2,101,267.88

$1,775,373.52

10,401.25 2,137.70
12,538.95 $3,876,641.40

1094

EDUCATIONAL AND GENERAL EXPENDITURES RESEARCH Individual or Project Research
Dept of Biological Oceanography Dept of Chemical Oceanography Dept of Geological Oceanography Dept of Physical Oceanography Other Research
TOTAL RESEARCH
PUBLIC SERVICE Community Services Facilities
TOTAL PUBLIC SERVICE
0 to ACADEMIC SUPPORT
(J1
Libraries General Library
Academic Computer Support Computer Services-Research
Less Charges to User Departments Ancillary Support Vessel Operations- Research
Less Charges to User Departments
TOTAL ACADEMIC SUPPORT
INSTITUTIONAL SUPPORT Executive Management Fiscal Operations General Admin & Logistical Services Faculty & Staff Benefits-Non Payroll
TOTAL INSTITUTIONAL SUPPORT

SKIDAWAY INSTITUTE OF OCEANOGRAPHY
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

Equipment

$128,376.04 215,259.43 43,258.02 69,580.72 146,433.59
602,907.80

$537,397.80 730,894.19 5,141.96 319,923.11 9,190.01
1,602,547.07

$665,773.84 946,153.62 48,399.98 389,503.83 155,623.60
2,205,454.87

$461,774.56 593,112.08 42,197.31 185,498.67
1,282,582.62

$25,334.68 29,653.79 812.45 6,288.75 496.02
62,585.69

$142,637.44 265,071.87 5,390.22 194,816.28 91,611.50
699,527.31

$36,027.16 58,315.88
2,900.13 63,516.08
160.759.25

118.00 118.00

118.00

0.00

118.00

0.00

0.00

118.00 118.00

0.00

57,676.42
59,174,87 (7,052.00)
45,225.08 (35,512.00)
119,512.37
140,398.30 117,992.82 276,818.65
67,503.17
602,712.94

2,545.06 170,281.39 172,826.45
0.00

60,221.48
59,174.87 (7,052.00)
215,506.47 (35,512,00)
292,338,82
140,398.30 117,992.82 276,818.65
67,503.17
602,712.94

42,963.96 33,035.39
121,000.18
196,999,53
128,803.40 103,285.64 227,321.46
67,503.17 526,913.67

1,305.86
1,305.86 3,020.65 2,184.54
25.83 5,231.02

7,013.83 15,117.80 (7,052.00) 59,579.14 (35,512.00) 39,146.77
8,574.25 12,522.64 47,782.36
68,879.25

8,937.83 11,021.68 34,927.15 54,886.66
1,689,00 1,689.00

SKIDAWAY INSTITUTE OF OCEANOGRAPHY
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30,1994

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) OPERATION & MAINTENANCE OF PLANT

Physical Plant Administration

91,905.76

Building Maintenance Custodial Services Utilities Landscape and Grounds Maintenance

382,028.69 29,124.47 142,245.42 124,636.79

Restricted

Total
91,905.76 382,028.69
29,124.47 142,245.42 124,636.79

TOTAL OPERATION & MAINTENANCE OF PLANT

769,941.13

769,941.13

Personal Services
91,140.68 308,058.94
12,002.54
103,984.57
515,186.73

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

341.53 1,652,93
1,994.46

423.55 89,527.78 17,121.93 142,245.42
7,692.22
257.010.90

TOTAL EDUCATIONAL AND GENERAL EXPENDITURE _ _2:....,0_95....:,_19_2_.2_4_

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING
Apartments
TOTAL STUDENT HOUSING
O'l
OTHER SERVICE UNITS Vending

7,191.34 7,191.34
1,960.52

TOTAL OTHER SERVICE UNITS

1,960.52

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

9,151.86

1,775,373.52
0.00 0.00 0.00

3,870,565.76
7,191.34 7,191.34 1,960.52 1,960.52 9,151.86

2,521,682.55
421.60 421.60
0.00 421.60

71,117.03

1,064,682.23

0.00

6,769.74 6,769.74

0.00

0.00

0.00

6,769.74

TOTAL CURRENT FUND EXPENDITURES

$2,104,344.10

$1,775,373.52

$3,879,717,62

$2,522,104.15

$71,117.03

$1,071,451.97

Equipment (17,210.96) 12,960.00 (4,250.96) 213,083.95
0.00
0.00 0.00 $213,083.95

SKIDAWAY INSTITUTE OF OCEANOGRAPHY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1994

FEDERAL FUNDS National Science Foundation U.S. Department of Energy U.S. Navy U.S. Department of Commerce-NOAA U.S. Army-Corps of Engineers Subcontracts-Federal Funds
TOTAL FEDERAL FUNDS
STATE FUNDS Georgia State University
TOTAL STATE FUNDS

FUND BALANCE JULY 1,1993

RECEIPTS

($2,1.15.36) (31,001.87)
7,971.42 (4,366.98) 80,222.13 113,386.21
163,565.55
(620.77)
(620.77)

$831,104.15 472,579.76 76,640.64 107,304.00 0.00 484,176.26
1,971,804.81
602.32
602.32

OED UCTIONSfTRAN SFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE30, 1994

$758,266.65 339,481.29 58,491.93 70,764.28 57,192.31 485,391.90
1,769,588.36

$191,605.86 101,623.68 16,922.01 30,519.04 10,828.95 181,453.06
532,952.60

($120,913.72) 472.92
9,198.12 1,153.70 12,200.87 (69,282.49)
(167,170.60)

1,242.31 1,242.31

0.00 0.00

(1,260.76) (1,260.76)

PRIVATE FUNDS Terminal Management Corporation American Protein, Inc. Tai Ping Foundation
TOTAL PRIVATE FUNDS

63,612.40 2,482.00
14,829.34
80,923.74

0.00

1,997.79 2,545.06 4,542.85

37,301.23 37,301.23

24,313.38 2,482.00
12,284.28
39,079.66

TOTAL RESTRICTED FUNDS-CASH BASIS AMOUNTS EXPENDED BUT NOT REIMBURSED
TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

243,868.52 $345,247.09

1,972,407.13 191,456.97
$2,163,864.10

1,775,373.52 $1,775,373.52

570,253.83 $570,253.83

(129,351.70) 191,456.97 $62,105.27

1097

SKIDAWAY INSTITUTE OF OCEANOGRAPHY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30. 1994

REVENUE/ADDITIONS State Appropriations - Lottery Funds State Appropriations-Special Allocation Grants-National Science Foundation Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Buildings
Apartments Total Buildings
Equipment Library
Total Equipment
Expenditures Not To Be Capitalized Library-minor equipment Geology Lab. -minor repairs
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITUREs/DEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from AUXiliary Enterprises Reserve for Renewals and Replacements
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance. Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$6,500.00 250,000.00
6,463.31
252,963.31

$14,268.15 14.268.15

Total

RENEWALS AND REPLACEMENTS

$6.500.00 250,000.00
14,268.15 6.463.31
277,231.46

$0.00

249.940.87

14,268.15

254.209.02

249.940.87

14,268.15

264.209.02

0.00

5,856.50

5,856.60

5,856.50

0.00

5,856.60

0.00

643.40 59.13
702.53

643.40 59.13
702.53

256,500.00

14,258.15

270.768.15

0.00

0.00 7.126.42
(7.126.42)
6,463.31 0.00
$6,463.31

0.00
0.00 0.00 $0.00

0.00
0.00
7.126.42 0.00 0.00
(7.126.42)
5.463.31 0.00
$6,463.31

526.95 626.95
52.78
679.73 $679.73

1098

SKIDAWAY INSTITUTE OF OCEANOGRAPHY
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30,1994

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Equipment-other Sources Expended from Unexpended Plant Funds
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Adjustments to Inventory Counts
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$6,687,625.08 18,901.59

$6,706,526.67

$217,825.12 8,937.83
11,832,95

238,595.90 270,065.62
56,379.21 14,240.24

508,661,52
70,619.45 7,144,568,74
0.00 $7,144,568.74

1099

SKIDAWAY INSTITUTE OF OCEANOGRAPHY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1994

LAND Main Campus

YEAR ACQUIRED

INVESTMENT JULY 1,1993
$449,460.00

TOTAL LAND

449,460.00

BUILDINGS Office and Laboratory Building Life Sciences Building Aquqculture Laboratory B-1 Fire House Residence H-1 Residence H-2 Duplex Sleep Unit H-4 Geology Laboratory H-5 Geology Office Building Residence H-7 Work Shop W-1 Storage St-2 Aquaculture Laboratory S-2 Storage 5-2 Geology Laboratory Ship Operation Storage Trailer-Qffice Trailer-Residence N Trailer-Residence W Library Building Staging Building-Priest Landing Quadraplex Apartment

1968 1973 1972 1972 1972 1972 1972 1972 1972 1972 1972 1972 1972 1972 1972 1978 1972 1972 1972 1980 1972 1994

472,663.73 119,213.51 102,000.00
2,500.00 28,000.00 35,100.00 27,100.00
6.600.00 7,120.00 7,100.00 50,000.00 20,000.00 25,550.00 9,600.00 38,951.95 7,935.00 5,000.00 5,000.00 5,000.00 368,287.73 100,000.00

TOTAL BUILDINGS

1,442,721.92

IMPROVEMENTS OTHER THAN BUILDINGS Underground Power Sewer Improvements Freight Dock Hurricane Dock Transformer Banks Scale House Silo Heating Plant Valve Control Winch Lumber and Plumbing Shed Fuel Oil Storage St-3 Water Tank T-1 Master Plan M-30 Water Chlorination Paving Revet Skidaway River Fish Ponds Research Flume Priest Landing Dock

109,420.31 462,785.85
58,812.60 8,600.00 1,400.00 3,600.00 5,100.00 1,100.00 2,534.20 900.00 2,100.00 2,000.00
26,800.00 3,000.00
12,848.05 71,098.65 119,353.95
3,500.41 20,375.60 450,000.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

1,365,329.62

ADDITIONS

DEDUCTIONS

ADJ USTM ENTSI TRANSFERS

INVESTMENT JUNE 30, 1994

$0.00

$0.00

$0.00

$449,460.00 449,460.00

264,209.02 264,209.02

7,120.00 7,120.00

19,846.99 19,846.99

472,663.73 119,213.51 102,000.00
2,500.00 28,000.00 35,100.00 27,100.00
6,600.00 0.00
7,100.00 50,000.00 20,000.00 25,550.00
9,600.00 38,951.95
7,935.00 5,000.00 5,000.00 5,000.00 368,287.73 100,000.00 284,056.01
1,719,657.93

1,100.00

0.00

1,100.00

0.00

109,420.31 462,785.85
58,812.60 8,600.00 1,400.00 3,600.00 5,100.00 0.00 2,534.20 900.00 2,100.00 2,000.00
26,800.00 3,000.00
12,848.05 71,098.65 119,353.95
3,500.41 20,375.60 450,000.00
1,364,229.62

1100

SKIDAWAY INSTITUTE OF OCEANOGRAPHY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30. 1994

LIBRARY COLLECTIONS General Acquisitions
TOTAL LIBRARY COLLECTIONS
EQUIPMENT Laboratory and Office Shop Auxiliary Laboratories Life Science Building Research Flume Student Housing Auxiliary Offices Dock Off Campus Library Marine Extension Motor Vehicles Shellfish Building Blue Fin Geology Laboratory Storage and Receiving
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

YEAR ACQUIRED

INVESTMENT JULY1,1993
121,249.09
121,249.09

1,715,500.98 84,786.79
167.988.83 317,290.66 138,841.79
4,865.00 108.166.41
5,778.00 217,824.02
21,060.26 6,086.00
200.005.94 52,589.89
206,807.32 2.095.00
59,1n.56
3,308,864.45
$6,687.625.08

ADDITIONS

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

INVESTMENT JUNE 30.1994

8,937.83

0.00

130.186.92

8.937.83

0.00

0.00

130.186.92

88.258.18 22,394.95 84.357.94
1,971.00 2.187.00 5,856.60
30,489.00
235.514.67 $508.661.52

25,643.56 2.320.00 13.745.63
4.887.67 2.134.25 13.668.34 62.399,45 $70.619.45

(2n.253.40) 4,554.20
180.702.01 (5.027.62) 3.369.82
10.342.71
12.796.55 3,285.40
52.994.04 (570.38)
13.861.27
(945.40)
$18.901.59

1.500,862.20 109,415.94 348.690.84 382.875.35 142.211.61 4.865.00 120.480.12 5.n8.00 232.807.57 30.202.26 6.086.00 195.118.27 103.449.68 236.725.94 2.095.00 59.370.49
3.481.034.27
$7.144.568.74

1101

SKIDAWAY INSTITUTE OF OCEANOGRAPHY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

PAYROLL OPERATIONS Payroll Deductions Federal Income Tax Withholdings Slate Income Tax Withholdings F I C A-Employee F I C AlMedicare-Employee Group Health Insurance-Employee Group Life Insurance-Employee Employees Dental Insurance Long Term Disability Insurance-Employee Georgia Defined Contribution Plan Teacher Retirement-Employee Optional Retirement Plan 1fT1AA-Employee Optional Retirement Plan 2NALlC-Employee United Way Garnishments Tax Sheltered Annuities Employer Liability F I C A-Employer Group Health Insurance-Employer Group Life Insurance-Employer Teacher Retirement-Employer F I C A-Medicare-Employer Optional Retirement Plan 1fTlAA-Employer Optional Retirement Plan 2NALlC-Employer
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1, 1993

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30,1994

$0.00
0.00 $0.00

$224,748.86 76,132.83 106,461.60 26,218.n 48,270.60 18,818.23 3,527.00 6,471.19 2,253.61 89,756.57 10,813.08 8,575.08 3,349.00 114.00 75,033.00
106,461.60 200,863.20
8,834.40 194,765.98
26,218.n 7,208.68 5,716.68
1,250,612.73
$1,250,612.73

$224,748.86 76,132.83
106,461.60 26,218.n 48,270.60 18,818.23 3,527.00 6,471.19 2,253.61 89,756.57 10,813.08 8,575.08 3,349.00 1H.00 75,033.00
106,461.60 200,863.20
8,834.40 194,765.98
26,218.n 7,208.68 5.716.68
1,250,612.73
$1,250,612.73

$0.00
0.00 $0.00

1102

Regents Central Office
FINANCIAL REPORT
For the Year Ended June 30, 1994

BOARD OF REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA 244 Washington Street, S. W. Atlanta, Georgia 30334

James E. Cofer
Vice Chancellor for Fiscal Affairs and Treasurer

Carole B. Riddle
Director of Business Services

1103

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charges Investment in Plant
Land Buildings Improvements Other Than Buildings Library Collections Equipment Construction Work in Progre88 Due From Other Fund Groups
TOTAL ASSETS
LIABILITIES Accounts Payable and Accrued Liabilities Due to Other Fund Groups Student Deposits Obligations Under Capital Lease Agreements Deferred Revenue Funds Held for Others
TOTAL LIABILITIES
FUND BALANCES Unrestricted, allocated
Reserves For Inventory For Ren_als and Replacements For Subsequent Years' Expenditures For Other Reserves
Loans to Students Unrestricted, unallocated (Surplus) Net Investment In Plant Restricted
Sponsored Research U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

REGENTS BALANCE Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

$397,857.90 37,018.74
1,388.00

$0.00

($34,769.88) 40,571.51

$438,040.84 $423,860.85

$0.00 $0.00

$5,801.83 $0.00

423,860.85

0.00

0.00

TOTAL
$382,888.02 0.00
77,588.25 0.00 0.00
1,388.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$441,842.27
$423,860.85 0.00 0.00 0.00 0.00 0.00
423,860.85

12,379.79
12,379.79 $436,040.84

0.00 $0.00

5,801.83
5,801.83 $5,801.83

0.00 0.00 0.00 0.00 0.00 0.00 12,379.79 0.00
5,801.83 . 0.00 o.gO 0.00
18,181.42
$441,842.27

1104

CENTRAL OFFICE SHEET June 30,1994

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$l,580,nO.67 1,638,389.10

Unexpended

PLANT FUNDS Renewals And Replacements

$12,356.60

$0.00

Investment In Plant

AGENCY FUNDS

$0.00

$76,689,158.99

$0.00 $0.00

$3,219,l59.n $0.00

$12,358.60 $12,356.60

0.00

0.00

12,356.60

1,390,700.00 83,794.12
31,2n.81 4,762,602.74

$0.00 $0.00

$6,268,374.67 $0.00

$76,689,158.99 $0.00

76,689,158.99

0.00

0.00

76,689,158.99

0.00 $0.00

3,219,l59.n
3,219,159.n $3,219,159.n

0.00 $12,356.60

6,268,374.67

0.00 $0.00

6,268,374.67 $6,268,374.67

0.00 $76,689,158.99

1105

REGENTS
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUNDS RESTRICTED

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues State Appropriations - Plant Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts PrIvate Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Gains on Investments U.S. Government Advances Prior Year Adjustments Expended for Plant Facilities Other Sources

$30,954,706.76 3,796.62

TOTAL REVENUES AND OTHER ADDITIONS

30,958,503.38

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Loan Cancellations and Write-Offs Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities Capitalized Expenditures Non-capitalized Expenditures Deductions to Plant Properties Other Deductions

29,443,396.97 34,797.37

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

29,478,194.34

NET INCREASE IN FUND BALANCES BEFORE TRANSF .

1,480,309.04

TRANSFERS AMONG FUNDS - ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers

(1,500,000.00)

TOTAL TRANSFERS AMONG FUNDS

(1,500,000.00)

NET INCREASE (DECREASE) IN FUND BALANCES

(19,690.96)

ADJUSTMENTs/RECLASSIFICATIONS

(2,726.62)

BEGINNING FUND BALANCE

34,797.37

FUND BALANCES, JUNE 30,1994

$12,379.79

$0.00

$0.00
289,300.89 88,980.00
145,265.15

0.00

40,571.51 564,117.55
317,868.19

0.00 0.00
0.00 0.00
$0.00

317,868.19 246.249.36
(155,608.52)
(155,608.52) 90,640.84 (98,086.34) 13,247.13 $5,801.63

TOTAL CURRENT
FUNDS
$30,954,706.76 0.00 0.00
289,300.89 88,980.00 0.00 0.00
145,265.15 0.00 0.00 0.00
3,796.62 0.00
40,571.51
31,522,620.93
29,761,265.16 0.00 0.00 0.00
34,797.37 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
29,796,062.53
1,726,558.40
(155,608.52) (1,500,000.00)
(1,655,608.52)
70,949.88
(100,812.96)
48,044.50
$18,181.42

1106

CENTRAL OFFICE
IN FUND BALANCES June 30, 19lil4

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

13,000.00

Investment In Plant
$0.00

2,098,957.96

1,136,242.41

0.00

0.00

2,111.957.96

0.00

1,136,242.41

0.00 0.00
0.00 0.00
$0.00

523,092.76 523,092.78 (523,092.78)
155,808.52 1,500,000.00 1.855,808.52 1,132,515.78
89,745.85 2,018,898.36 S3,219,159.n

11,713.20 2,100,244.76
2,111,957.96 0.00
0.00 0.00
0.00 $0.00

135,676.18

0.00

135,878.18

0.00

1,000,588.23

0.00

0.00

0.00

1,000,588.23

$0.00

5,287,808.44 $8,288,374.87

1107

REGENTS CENTRAL OFFICE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30,1994

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Local Appropriations Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Inveltment Income Endowment Other Sales and Services of Educational Departments Other Sources Total Educational and General Revenues

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

$0.00 30,265,864.00

$0.00

278,090.89 330,292.89
82,459.38 30,954,708.78

0.00

Sales and Services of Hospital

Sales and Services of Auxiliary Enterprises

TOTAL REVENUES

30,954,708.78

0.00

EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures Instruction Research Public Service Academic Support Student Services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Total Educational and General Expenditures

18,443,453.00
10,997,050.01 283,438.98
1,719,455.00 29,443,398.97

0.00

Hospital Expenditures

AUXiliary Enterprises Expenditures

Mandatory Transfers

TOTAL EXPENDITURES AND MANDATORY TRANSFERS

29,443,398.97

0.00

OTHER TRANSFERS AND ADDITIONSIDEDUCTIONS excelS Restricted Receipts Over Transfers to Revenues Non-Mandatory Transfers Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury - General Funds

(1,500,000.00) 3,798.82
(34,797.37)

TOTAL OTHER TRANSFERS & ADDITIONSIDEDUCTIONS

(1,531,000.75)

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

($19.890.98)

$0.00

RESTRICTED $0.00
238.788.08 78.781.88 2,300.27
317,888.19
317,888.19
112,943.55 204,924.64 317,888.19
155,608.52 473,478.71 248,249.38
248,249.38 $90,640.84

TOTAL CURRENT
FUNDS
$0.00 0.00
30,265,864.00 0.00
238.788.08 78.781.88 0.00 0.00
2,300.27 278,090.89 330,292.89
82,459.38 31,272,574.95
0.00
0.00
31,272,574.95
0.00 0.00 18,443,453.00 0.00 0.00 11,109,993.58 283,438.98 1,924,379.64 29,781,265.18
0.00
0.00
155,608.52
29,918,873.88
248,249.38 (1,500,000.00)
3,798.82
(34,797.37)
(1,284,751.39)
$70,949.88

1108

REGENTS CENTRAL OFFICE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1994

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants. and Contracts Investment Income Prior Year Adjustments Other Additions
TOTAL REVENUES AND OTHER ADDITIONS
EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Colts Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds
. Prior Year Adjustments Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
NET INCREASE (DECREASE) IN FUND BALANCES
ADJUSTMENTSlRECLASSIFICATIONS
BEGINNING FUND BALANCE

$30,954,706.76
3,796.62 30,958,503.38 29.443,396.97
34,797.37
29,478,194.34
(1,500,000.00) (1,500,000.00)
(19,890.96) (2,726.62) 34,797.37

$0.00
0.00
0.00 0.00 0.00

AUXILIARY ENTERPRISES
$0.00
0.00
0.00 0.00 0.00

FUND BALANCE, JUNE 30, 1994

$12,379.79

$0.00

$0.00

TOTAL
$30,954,706.76 0.00 0.00 0.00 0.00 0.00 0.00
3,796.62 0.00
30,958.503.38
29,443,396.97 0.00 0.00 0.00
34,797.37 0.00 0.00
29,478.194.34
0.00 (1,500,000.00)
(1,500,000.00)
(19,890.96)
(2,726.62)
34,797.37
$12,379.79

1109

REGENTS CENTRAL OFFICE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30,1994

CURRENT FUNDS REVENUES Educational and General State Appropriations State of Georgia - General Office of Information Technology Medical education Board Regents central Office Regents Opportunity Grants Regents Scholarships Rental Payments to Georgia Military College Georgia Public Telecommunications Commission Southern Regional Education Board State of Georgia - Special Initiative Office of Information Technology State of Georgia - Research Consortium Regents central Office State of Georgia - Lottery Funds Office of Information Technology Federal Grants and Contracts State Grants and Contracts Inveatment Income Interest Endowment Sales and Services of Educational Departments Peachnet Recovery - Non University System Quaal-Revenue from Distribution of Costs Oracle Sales University System Software Support University System Peachnet Recovery Student Information System Recovery Eliminate Quasi-Revenue Other Sources Administrative Cost Allowance Group Insurance Continuation Program (COBRA) Health Insurance Reserve Medical Education Board Revenue Collections Other Revenue
Total Educational and General
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

$4.998,815.00 1,124,488.00 5,050,700.00 600.000.00 200,000.00 870,370.00 7.842,071.00 5.874,550.00
25,578.00
1,SOO,000.00
2,579,294.00
276,090.69
330,292.69
251.678.58 605,121.82
26,SOO.00 198,247.50 (1 ,081.545.90)
9.73 29,S05.00 52,499.17
445.48
30,954,706.76
$30,954,706.76

$0.00
238,786.06 76,781.86 2,300.27
317,868.19 $317.868.19

$4,998.815.00 1,124,488.00 5,050,700.00 600,000.00 200.000.00 870,370.00 7.842,071.00 5,874,550.00
25,578.00
1,SOO,000.00
2,579,294.00 238,786.06 78,781.86
276,090.69 2,300.27
330,292.69
251,676.58 605,121.82
26,500.00 198,247.SO (1,081,545.90)
9.73 29.505.00 52,499.17
445.48
31.272.574.95
$31,272,574.95

1110

EDUCATIONAL AND GENERAL EXPENDITURES MEDICAL EDUCATION BOARD FUNDS INSTITUTIONAL SUPPORT
Executive Management Office of'Director Public Relations and Development Medical Fair

TOTAL INSTITUTIONAL SUPPORT

SCHOLARSHIPS AND

FELLOWSHIPS

Scholarships

Scholarships - Medical

-"

-"

-"

TOTAL SCHOLARSHIPS AND FELLOWSHIPS

-"

TOTAL MEDICAL EDUCATION BOARD FUNDS

REGENTS CENTRAL OFFICE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT Travel

CLASSIFICATION Operating Supplies & Expenses

Equipment

$232,887.04 24.552.01
257.439.05

$0.00 0.00

$232,887.04 24,552.01
257,439.05

$158.555.41 158.555.41

$7.981.48 7,981.48

$54,153.83 24,552.01 78,705.84

$12,218.32 12,218.32

919.455.00 919.455.00 1.178.894.05

204.924.84 204.924.84 204,924.84

1,124,379.84 1,124.379.84 1,381,818.89

20.238.98 20.238.98 178.794.37

2.838.51 2,838.51 10.599.99

1.101,502.17 1,101,502.17 1.180.208.01

0.00 12.218.32

REGENTS CENTRAL OFFICE OPERATIONS

INSTITUTIONAL SUPPORT

Executive Management

Office of Chancellor

Office of Executive Vice Chancellor

Office of V C for Academic Affairs

Office of V C for Facilities

Office of V C for Fiscal Affairs

Office of V C for Information Technology

Office of V C for Research and Planning

Office of V C Services & Minority Affairs

Office of V C for Student Services

Office of Executive Secretary

.........

Fiscal Operations Office of Director of Business Services General Administration & Logistical Services

N

Office Services

Administrative Computing Support

Administration & Planning

Business and Finance Systems

Computer Systems Operations

Technology Support Services

Educational Software Library

General Operating (Not Department)

Less: Charges to Users

Regents Information Systems

Telecommunications & Networking

Nova Net

Central Office Computing Activities

Public RelationslDevelopment

Office of Public Rei & Info Services

General Institutional

Oracle Sales

University System Software Support

University System Peachnet Recovery

Student Information System

Other Staff Benefits (Non-Payroll)

Regents Central Office

TOTAL INSTITUTIONAL SUPPORT

REGENTS CENTRAL OFFICE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1994

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Per80llai Services

OBJECT Trawl

CLASSIFICATION Operating Supplies & Expenses

Equipment

328,579.88 189,321.47 381,448.00 482,240.26 955,301.32 575,912.15 301,650.95 106,495.52 104,815.85 370,741.04
153,579.12
62,421.02
61,448.50 114,651.18 196,884.00
98,106.36 l,n4.61
2,688,619.00 (1,081,545.90)
234,178.25 1,083,057.99
162,066.31 86,479.69
133,697.79
632,352.98 478,408.46 604,876.51 199,000.00 65,528.89 987,521.76
10,739,610.96

110,643.28
2,300.27 112,943.55

328,579.88 189,321.47 381,446.00 482,240.26 955,301.32 575,912.15 301,650.95 106,495.52 104,815.85 370,741.04
153,579.12
62,421.02
61,448.50 114,651.18 196,884.00
98,106.36 l,n4.61
2,688,619.00 (1,081,545.90)
234,178.25 1,083,057.99
162,066.31 86,479.89
133,897.79
632,352.98 478,408.46 715,519.79 199,000.00
65,528.89 989,822.03
10,852,554.51

328,579.88 . 189,321.47 381,448.00 482,240.26 955,301.32 541,228.84 301,650.95 106,495.52 104,815.85 370,741.04 153,579.12 62,421.02
1,515,401.18 74,644.19
133,897.79
59,292.76 65,528.89
5,806,386.08

5,395.60
11,216.36 19,168.44 10,281.30
879.61 9,913.21 21,537.n 7,894.14 45,650.00
6,474.65 4,166.47 89,628.75 212,206.30

29,287.71
50,232.14 59,962.85 196,884.00 56,054.06
895.00 1,110,342.91 (1,081,545.90)
111,346.10 763,123.95 136,625.17
40,829.89
632,352.98 448,582.81 264,700.78 199,000.00 741,006.08 3,759,680.33

35,519.89 31,n1.00 62,874.91 38,274.75 298,396.27 17,547.00
23,351.00 387,359.78
179,187.20 1,074,281.80

REGENTS CENTRAL OFFICE

SCHEDULE OF CURRENT FUNDS EXPENDITURES YearEndedJune3O,1994

o P ER A T ION & M A I N TEN AN C E
OF PHYSICAL PLANT Building Maintenance Central Office-244 Washington Street Chancellor's Residence Utilities
Heat, Light, Power and Water Landscape and Grounds Maintenance Landscape and Grounds Maintenance

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT Travel

CLASSIFICATION Operating Supplies & Expenses

Equipment

250,425.88 9,601.89
4,081.25
19,329.94

250,425.88 9,601.89
4,081.25
19,329.94

250,425.88 9,801.89
4,081.25
19,329.94

TOTAL OPERATION & MAINTENANCE OF PLANT

283,438.96

283,438.96

283,438.96

SCHOLARSHIPS AND FELLOWSHIPS

............
w

Scholarships Regents Opportunity Grants Regents Scholarships

600,000.00 200,000.00

TOTAL SCHOLARSHIPS AND FELLOWSHIPS

800,000.00

800,000.00 200,000.00

0.00

800,000.00

800,000.00 200,000.00
800,000.00

TOTAL REGENTS CENTRAL OFFICE OPERATIONS

11,823,049.92

112,943.55

11.935,993.47

5,808,388.08

212,208.30

4,843,119.29

1,074,281.80

GRANTS TO EXTERNAL AGENCIES PUBLIC SERVICE Georgia Public Telecommunications Commission Rental Payments to Ga Military College Southern Regional Education Board
TOTAL GRANTS TO EXTERNAL AGENCIES
TOTAL EDUCATIONAL & GENERAL EXPENDITURES

9,883,583.00 1,108,370.00 5,871,500.00
18,443,453.00
29,443,396.97

0.00 317,888.19

9,883,583.00 1.108,370.00 5.871,500.00
18.443,453.00
29,781,265.18

5,985,180.45

222,808.29

9,883,583.00 1,108,370.00 5,871,500.00
18,443,453.00
22,488,780.30

1,088,498.12

TOTAL CURRENT FUNDS EXPENDITURES

$29,443,396.97

$317,888.19

$29.781,265.18

$5,985,180.45

$222,808.29

$22,488,780.30

$1,088,498.12

REGENTS CENTRAL OFFICE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1994

FUND BALANCE JULY 1. 1993

FEDERAL FUNDS Department of Health & Human services National Science Foundation - Peachnet
TOTAL FEDERAL FUNDS
STATE FUNDS Department of Human Resources Department of Medical ~8tance
TOTAL STATE FUNDS
ENDOWMENT FUNDS Corporation Di88Olution Fund Porter Trust Fund University System of Georgia Promotional Fund Eminent Scholars Program - Medical College
TOTAL ENDOWMENT FUNDS
TOTAL RESTRICTED FUNDS-CASH BASIS

$0.00 (91,086.34) (91,086.34)
(7,000.00) 603.49
(6,396.51)
12,643.64 12,643.64 (84,839.21)

AMOUNTS EXPENDED BUT NOT REIMBURSED

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$13,247.13

RECEIPTS
$87,692.78 201,608.11 289,300.89
27,000.00 61,980.00 88,980.00
2,300.27 135,000.00
5,115.43 2,849.45 145,265.15 523,546.04 40,571.51 $564,117.55

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1994

$128,142.78 110,643.28
238,786.06

$0.00 0.00

($40,450.00) (121.51)
(40,571.51)

20,000.00 56,781.86
76,781.86

0.00 5,801.63

0.00

5,801.63

2,300.27
2,300.27 317,868.19

135,000.00 5,115.43 15,493.09
155,608.52
155,608.52

$317,868.19

$155,608.52

0.00 0.00 0.00 (0.00)
(0.00)
(34,769.88)
40,571.51
$5,801.63

1114

REGENTS CENTRAL OFFICE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1994

BEGINNING FUND BALANCE AdjustmenttlReclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Porter Trust Fund
TOTAL ADDITIONS
DEDUCTIONS Eminent Scholars Program - Medical College University System of Georgia Promotional Fund James H. Porter Trust Fund Merit Scholarships Albany State College Fort Valley State College Savannah State College
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS 0.00

ENDOWMENT FUNDS
$2,016,898.36 69,745.65
2,086,644.01

TOTAL
$2,016,898.36 69,745.65
2,088,644.01

0.00

0.00

0.00

0.00

388,052.82 39.94

388,052.82 39.94

45,000.00 45,000.00 45,000.00

45,000.00 45,000.00 45,000.00

0.00

523,092.76

523,092.76

0.00 $0.00

1,855,608.52
1,655,608.52 $3,219,159.n

1,655,608.52 0.00
1,655,608.52
$3,219,159.n

1115

REGENTS CENTRAL OFFICE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30,1994

ENDOWMENT FUNDS Unrelltricted As To Income Corporation Dissolution Fund Univ System of Georgia Promotionai Fund Restricted As To Income Porter Trust Fund Eminent Scholars Fund - Medical College Eminent Scholars Fund
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

FUND BALANCE JULY 1, 1993
$69,351.45 1,651.42
1,585,979.40 359,916.09
2,016,898.38 $2,018,898.38

ADDITIONS

DEDUCTIONS

ADJUSTMENTS & TRANSFERS

FUND BALANCE JUNE 30,1994

$0.00
0.00 $0.00

$0.00 39.94 135,000.00 388,052.82
523,092.78 $523,092.78

$2,726.62 7,081.12
187,409.70 28,138.73
1,500,000.00
1,725,354.17
$1,725,354.17

$72,078.07 8,692.60
1,638,389.10 0.00
1,500,000.00
3,219,l59.n
$3,219,l59.n

SUMMARY OF PUBLIC TRUST FUND INVESTMENTS June 30,1994

ENDOWMENT FUNDS Funds Held in Trust Company Bank Investment Pool
TOTAL INVESTMENTS - PUBLIC TRUST FUNDS

BOOK VALUE MARKET VALUE

$1,638,389.10 $1,638,389.10

$1,859,309.47 $1,859,309.47

DETAIL OF INVESTMENTS

Funds Held in Trust Company Investment Pool Cash Equivalents Bonds
Total Investments Held in Trust

1116

BOOK VALUE MARKET VALUE

$50,747.22 1,587,641.88
$1,638,389.10

$50,747.22 1,808,582.25
$1,659,309.47

REGENTS CENTRAL OFFICE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1994

REVENUE/ADDITIONS State Appropriations - Lottery Funds Gift - Private - ACOG
TOTAL REVENUE/ADDITIONS
EXPENDITURESIDEDUCTIONS Equipment Regents Satellite Dish Project Total Equipment
Expenditures Not To Be Capitalized Satellite Dish Project Dormitories - ACOG Project *88 - Ga. State Project *89 - Ga. Tech Project t9O - Ga. Tech Project 191 - Ga. Tech Project 182 - Ga. Tech Project t83 - Ga. Tech
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURESIDEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Reserve for Renewals and Replacements
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of SurplUS - Prior Year To State Treasury - General Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$13,000.00 13,000.00

$0.00 2,098,957.96
2,098,957.96

Total

RENEWALS AND REPLACEMENTS

$13,000.00 2,098,957.96
2,111,957.96

$0.00 0.00
0.00

0.00

11,713.20

11,713.20

11,713.20

0.00

11,713.20

0.00

1,286.80
1,286.80 13,000.00

1,218,921.n 79,515.70
440,157.60 236,601.14 114,939.25
8,822.50 2,098,957.96
2,098,957.96

1,286.80
1,218,921.n 79,515.70
440,157.60 236,601.14 114,939.25
8,822.50 2,100,244.76
2,111,957.96

0.00 0.00

0.00
0.00 0.00 $0.00

0.00
0.00 0.00 $0.00

0.00
0.00
0.00 0.00 0.00 0.00
0.00 0.00
$0.00

0.00
0.00 $0.00

1117

REGENTS CENTRAL OFFICE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1994

BEGINNING INVESTMENT IN PLANT

$5,287,808.44

ADDITIONS Expended from Current Funds Office of Information Technology State Medical Education Board Regents Central Office Transfers from System Institutions Expended from Unexpended Plant Funds
TOTAL ADDITIONS
DEDUCTIONS Transfers to University System Institutions Di8p0881 of Equipment
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$895,015.60 12,218.32
179.841.05

$1,087.072.97 37,458.24 11,713.20
132,128.13 3,550.05

1,138,242.41
135,878.18 8.288.374.87
0.00 $8,288.374.87

, , '8

LAND 2875 Habersham Road, N.W.
304.8 Acres in Bartow County
TOTAL LAND
BUILDINGS Chancellor'. Residence
TOTAL BUILDINGS
LIBRARY COLLECTIONS General Acquisition.
TOTAL LIBRARY COLLECTIONS
EQUIPMENT Regents Central Office Chancellor's Residence
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

REGENTS CENTRAL OFFICE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1994

YEAR ACQUIRED

INVESTMENT JULY 1,1993

ADDITIONS

DEDUCTIONS

ADJUSTMENTSI TRANSFERS

INVESTMENT JUNE 30, 1994

$20,000.00 1,370,700.00
1,390,700.00

1985

83,794.12 83,794.12

30,623.96 30,623.96

$0.00 0.00
0.00 653.85 653.85

$0.00 0.00 0.00 0.00

$0.00 0.00 0.00 0.00

$20,000.00 1,370,700.00 1,390,700.00
83,794.12 83,794.12
31,2n.81 31,2n.81

3,757,871.36 4,819.00
3,762,690.36
$5,267,808.44

1,135,588.56
1,135,588.56 $1,136,242.41

130,857.18 4,819.00
135,676.18
$135,676.18

0.00 $0.00

4,762,602.74 0.00
4,762,602.74
$6,268,374.67

1119

REGENTS CENTRAL OFFICE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30,1994

FUNDS HELD ON DEPOSIT Regents MAP Workshop Affirmative ActionlEqual Opportunity University System Adm Com\PR USC N Conference Collect Clearing Account - General Collect Clearing Account - Employer Liability Ga Institute Genetics Coca-cola Foundation Support Surplu8 Clearing - General SurplUS Clearing - Plant Surplu8 Clearing - Regent8 Scholarship Presidents' Seminar Health Ineurance Trult Fund ACOG Conltruction Fund ACOG Profeaeional Services

FUND BALANCE JULY 1, 1993 $1,839.72 1,320.52 171.66 10,473.16
1,895.00
3,294.90 11,285,864.98

TOTAL FUNDS HELD ON DEPOSIT

11,284,659.94

PAYROLL OPERATIONS Payroll Deductions FICA F I C A - Medicare Federal WIthholding State Withholding Teachers Retirement Group Ineurance - Health Group Ineurance - Ufe Group Insurance - Dental Long Term Disability- UNUM State Employees Credit Union U. S. Savings Bonds Georgia Deferred Compensation PI Tax Sheltered Annuities Uncoln Ufe Capital Trult TIAA\CREF Travelers Insurance VALIC Garnishments Charity Optional Retirement Plan 1 - TIM Optional Retirement Plan 2 - VALIC Employer Uability FICA Group Insurance - Health Group Insurance - Life Teachers Retirement Optional Retirement Plan 1 - TIM Optional Retirement Plan 2 - VALIC F I C A - Medicare

TOTAL PAYROLL OPERATIONS

0.00

TRANSMITIAL OF STATE APPROPRIATIONS- NON-AUTOMATED Educational and General - General

TOTAL TRANSMITIAL OF STATE APPROPRIATIONS

0.00

TOTAL AGENCY FUNDS - PRIVATE TRUST

$11,284,859.94

1120

RECEIPTS

DISBURSEMENTS

FUND BALANCE JUNE 30,1994

1,185.00 117,500.50 1,557,164.39 4,495,000.00
9,551.00 250,000.00 1,882,918.50
52,851.88 3,279.00
100,425,340.13 42,730,237.92
2,457,993.26
153,982,801.58

$88.81
451.99 118,185.26 1,557,164.39 4,495,000.00
9,551.00 1,242.50 1,882,918.50 52,851.88 3,279.00
78,358,831.24
2,098,957.96
88,578,302.53

$1,550.91 1,320.52 884.67 9,808.40 0.00 0.00 0.00
250,852.50 0.00 0.00 0.00
3,294.90 33,332,373.87 42,730,237.92
359,035.30
76,689,158.99

256,042.23 85,880.49
604,466.54 198,890.79 244,080.34
93,260.50 54,918.92 11,021.00
8,519.33 64,888.00

256,042.23 85,880.49
604,466.54 198,890.79 244,080.34
93,260.50 54,918.92 11,021.00
8,519.33 64,888.00

15,060.00

15,060.00

18,891.84 1,200.00
37,688.00 1,200.00
46,478.78 2,424.00 1,906.00
22,586.41 3,216.04

18,891.84 1,200.00 37,688.00 1,200.00 46,478.78 2,424.00 1,906.00 22,586.41 3,216.04

256,042.23 396,830.60
20,432.40 504,514.50
15,057.54 2,143.86 85,880.49

256,042.23 396,830.60
20,432.40 504,514.50
15,057.54 2,143.86
85,880.49

3,013,520.83

3,013,520.83

0.00

115,292,019.00 115,292,019.00 $272,288,341.41

115,292,019.00 115,292,019.00 $206,883,842.36

0.00 $76,689,158.99

REGENTS CENTRAL OFFICE
UNIVERSITY SYSTEM OF GEORGIA REGENTS ALLOTMENT ACCOUNT
FISCAL YEAR 1994

STATE APPROPRIATIONS AVAILABLE General Appropriations Act of 1994 House Bill 529, Section 35 Indirect DOAS Funding - Communications Amended General Appropriations Act of 1994 House Bill 1298, Section 35 Governor's Emergency Funds Executive Order - May 5, 1994
TOTAL STATE APPROPRIATIONS AVAILABLE
ALLOCATIONS BY BOARD OF REGENTS Educational and General Teaching Non-Teaching Other Activities Regents Central Office Information Technology Southern Regional Education Board Rental Payments - Georgia Military College Georgia Public Telecommunications Commission TGtaI Other Activities Special Initiative Funding Scholarships Regents Scholarships Medical Scholarships Regents Opportunity Grants Total Scholarships Total Educational and General
Lottery Funds Georgia Research Alliance Equipment, Technology, and Construction Trust Fund Distance Learning - Satellite Dishes Capital Outlay - GeOrgia Public Telecommunications Commission Equipment - Georgia Military College Vocational Equipment and Computer Labs Educational Equipment
Total Lottery Funds
Capital outlay Plant Renovations and Improvements General
Total Capital Outlay
Other Research Consortium
Total Other
TOTAL ALLOCATIONS BY BOARD OF REGENTS

$1,051,744,629 3,583,000
5,926,682
166,732

$1,061,421,043

$5,050,700 4,998,815 5,674,550 870,370 7,642,071
200,000 1,124,488
600,000

$867,798,957 126,753,486

24,236,506 9,208,094

1,924,488
10,200,000 7,500,000 400,000 2,021,512 238,000 2,240,000 200,000

1,029,921,531 22,799,512

600,000 8,100,000

600,000

8,100,000

$1,061,421,043

1121

REGENTS CENTRAL OFFICE
UNIVERSITY SYSTEM OF GEORGIA STATEMENT OF ALLOCATION BY BOARD OF REGENTS
Year Ended June 30,1994

Georgia Institute ofTechnoiogy Georgia Tech Research Institute Education Extenlion service Center for Rehabilitation Technology Advanced Technology Development Center
Georgia State Univerlity Medical College of Georgia
Hoepltal and Clinic8 Joint Board of Family Practice Special Deeegregation Program8 Univerlity of Georgia Agricultural Experiment Station8 Athen8 & Tifton Veterinary Laboratorie8 Cooperative Extenlion service Forestry Research Marine Extenlion service Marine Institute Office of Minority Buline88 Enterprise8 Veterinary Medicine Experiment Station Veterinary Medicine Teaching Hospital Veterinary Medicine Agricultural Research
Georgia Southern Univerlity Valdosta State College
Albany State College Armstrong State College Augusta College Clayton State College Columbus College Fort Valley State College Georgia College Georgia Southwestern College Kennesaw State College' North Georgia College Savannah State College Southern College of Technology West Georgia College
Abraham Baldwin AgriCUltural College Atlanta Metropolitan College Bainbridge College Brunswick College Dalton College Darton College OeKalb College East Georgia College Floyd College Gainesville College Gordon College Macon College Middle Georgia College South Georgia College Waycro88 College
Skidaway Institute of Oceanography . Sub-Total

EDUCATIONAL AND GENERAL

GENERAL

SCHOLAR...;

RESEARCH

OPERATIONS

SHIPS

CONSORTIUM

$101,383,382 11,157,504 524,410 940,348 1,550,621
106,822,499 71,991,537 29,206,928 16,731,460 334,702
214,680,442 32,840,329 51,524 25,960,155 313,687 1,206,159 8n,S31 338,138 1,766,405 474,622 725,109
48,506,281 25,841,n4

$8,100

$3,462,850

24,900 2,500

343,000 1,566,000

26,200

1,028,250

18,100 7,700

104,960 95,140

12,396,6n 13,944,534 14,723,571 10,840,838 15,842,539 13,022,493 17,158,401
9,101,347 27,111,149 10,265,912 12,2n,209 15,216,411 24,414,444

4,500 4,900 5,500 5,200 4,600 2,700 5,800 2,700 12,700 3,000 4,100 4,100 8,300

8,609,019 4,859,149 2,84O,n9 4,826,986 5,346,045 6,840,852 31,620,482 1,857,017 6,008,523 7,052,381 4,938,289 9,892,448 6,685,395 4,699,818 2,337,572

3,100 2,200
2,000
17,200 1,000 3,100 3,300 500 6,200 2,100 1,700 2,000

1,399,854 1,000,151,961

200,000

6,600,000

LOTTERY FUNDS

PLANT ADDITIONS & IMPROVEMENTS

TOTAL ALLOCATIONS

$6,084,937
3,438,285 1,049,884 4,087,914

$0 !!O,OOO

$110,939,049 11,157,504 524,410 940,348 1,550,621
110,628,684 74,609,901 29,206,928 16,731,460 334,702
219,872,806 32,840,329 51,524 25,960,155 313,687 1,206,159 8n,831 338,138 1,766,405 474,622 725,109

341,300 311,240
53,000 103,000 155,073 574,600 238,725 173,229 169,546 126,500
9,600 201,417
6,500 376,500 194,500

48,970,641 26,255,854
12,454,1n 14,052,434 14,884,144 11,420,638 16,083,864 13,198,422 17,333,747
9,230,547 27,133,449 10,470,329 12,287,809 15,597,011 24,617,244

38,358 4,800
584,800 850,144 584,800
4,800 93,881
6,500 140,807 154,800
6,500 13,000 179,500
6,500 4,800

300,000

8,648,475 4,866,149 3,405,579 5,479,130 5,910,845 6,845,652 31,731,563 1,884,517 6,152,430 7,210,481 4,943,289 9,911,648 7,166,995 4,708,018 2,344,372

81,500 20,207,218

250,000 600,000

1,731,354 1,027,759,179

1122

REGENTS CENTRAL OFFICE
UNIVERSITY SYSTEM OF GEORGIA STATEMENT OF ALLOCATION BY BOARD OF REGENTS
Year Ended June 30, 1994

EDUCATIONAL AND GENERAL

GENERAL

SCHOLAR-

RESEARCH

OPERATIONS

SHIPS

CONSORTIUM

Regents Central Office Georgia Public Telecommunications Commission Information Technology Medical Education Board Regents Opportunity Grants Rental Payment to Georgia Military College Southern Regional Education Board Administrative Emory University Medical Student Grants Emory University Eminent Scholars Maharry Medical College Mercer University (Medicine) Morehouse College (Medicine) Southern College of Optometry TUskegee Institute (Veterinary Medicine) Univ of Alabama in Birmingham (Optometry) West Virginia School of Osteopathic Medicine Sub-Total

5,050,700 7,642,071 5,024,391
870,370
54,000 1,084,600 1,500,000
119,200 1,711,050
748,000 178,600
58,100 73,150 148,800 24,259,032

TOTAL ALLOCATIONS

$1,024,410.993

1,124,488 800,000
1,724,488 $1.924,488

1,500,000
1,500,000 $8,100,000

LOTTERY FUNDS

PLANT ADDITIONS AND IMPROVEMENTS

TOTAL ALLOCATIONS

13,000 2,021,512
319,782 238,000
2,592,294

8,583,700 9,883,583 5,344,173 1,124,488
800,000 1,108.370

54,000

1,084,600

1,500,000

119,200

1,711,050

748,000

178,600

58,100

73,150

148,800

o

30,075,814

$22,799,512

$800,000 $1,057,834.993

1123