Annual financial report, University System of Georgia, volume 2, for the year ended June 30, 1997 [June 30, 1997]

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\1. 2.' ANNUAL FINANCIAL REPORT University System of Georgia
VOLUME2
For the Year Ended June 30, 1997
BOARD OF REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
270 Washington Street, S. W. Atlanta, Georgia

ANNUAL FINANCIAL REPORT University System of Georgia
VOLUME2
For the Year Ended June 30, 1997
BOARD OF REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
270 Washington Street, S. W. Atlanta, Georgia

TABLE OF CONTENTS

VOLUME 1

MEMBERS OF THE BOARD OF REGENTS

LETTERS OF TRANSMITTAL

ii

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

I

CONDENSED COMPARATIVE FINANCIAL DATA

2

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

10

GEORGIA INSTITUTE OF TECHNOLOGY, Atlanta

33

GEORGIA STATE UNIVERSITY, Atlanta

97

MEDICAL COLLEGE OF GEORGIA, Augusta . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

149

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

205

GEORGIA SOUTHERN UNIVERSITY, Statesboro

309

VALDOSTA STATE UNIVERSITY, Valdosta

347

VOLUME2

ALBANY STATE:. UNIVERSITY, Albany ...................................................................... .

385

ARMSTRONG ATLANTIC STATE UNIVERSITY, Savannah ...................................................... .

413

AUGUSTA STATE UNIVERSITY, Augusta ................................................................... .

441

CLAYTON COLLEGE AND STATE UNIVERSITY, Morrow ....................................................... .

471

COLUMBUS STATE UNIVERSITY, Columbus

501

FORT VALLEY STATE UNIVERSITY, Fort Valley .............................................................. .

533

GEORGIA COLLEGE AND STATE UNIVERSITY, Milledgeville ................................................... .

567

GEORGIA SOUTHWESTERN STATE UNIVERSITY, Americus

605

KENNESAW STATE UNIVERSITY, Kennesaw ................................................................ .

635

NORTH GEORGIA COLLEGE AND STATE UNIVERSITY, Dahlonega .............................................. .

669

SAVANNAH STATE UNIVERSITY, Savannah ................................................................. .

699

SOUTHERN POLYTECHNIC STATE UNIVERSITY, Marietta ..................................................... .

733

STATE UNIVERSITY OF WEST GEORGIA, Carrollton

763

ABRAHAM BALDWIN AGRICULTURAL COLLEGE, Tifton ATLANTA METROPOLITAN COLLEGE, Atlanta BAINBRIDGE COLLEGE, Bainbridge ....................................................................... . COASTAL GEORGIA COMMUNITY 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

797 825 847 869 895 915 941 971 993 1,017 1,041 1 ,063 1,089 1,119 1,143

SKIDAWAY INSTITUTE OF OCEANOGRAPHY, Savannah REGENTS CENTRAL OFFICE, Atlanta

1,163 1 '181

Albany State University
FINANCIAL REPORT
For the Year Ended June 30, 1997

ALBANY STATE UNIVERSITY Albany, Georgia

Portia H. Shields
President

Kenneth Dyer
Interim Vice President for Fiscal Affairs

385

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

ALBANY STATE BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises RESTRICTED

TOTAL

$1 ,430,502. 72 774,120.20 98,729.23

$473,571.73 289,016.34 236,105.30

($384,416. 71) 1,097,129.33

$1,519,657.74 0.00
2,160,265.87 0.00
334,834.53

~2,303,352.15

~998,693.37

~712,712.62

$4,014,758.14

$2,013,947.23 $280,011.81

$0.00 $2,293,959.04

2,013,947.23

280,011.81

0.00

2,293,959.04

89,093.16
123,071.73 37,487.40
39,752.63

236,105.30 482,576.26

712,712.62

325,198.46 605,647.99
37,487.40 39,752.63
712,712.62

289,404.92

718,681.56

712,712.62

J4d.03,352.15 _399M93.37 __R12,712.62

1,720,799.10 $4,014,758.14

386

UNIVERSITY SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGENCY FUNDS

$53,629.90

$0.00 $564,190.23 $1,080,251.80

$0.00

($665,558.41)

339,615.89

1,699,856.95 19,416,245.73 2,937,757.16 4,176,936.37 6,492,686.84

$393,245.79 $0.00

$0.00 $564.190.23 $1,080.251.80 $34,723.485.07

($665,558.41)

$0.00 $564,031.19 $105,989.49

$0.00

$0.00

0.00

0.00

564,031.19

105,989.49

(665,558.41)

0.00

(665,556.41)

974,262.31

393,245.79

159.04

34,723,485.07

393,245.79

0.00

159.04

974,262.31

34,723,485.07

0.00

~39~245.79

387

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations Unexpended Plant Funds- EIT/C Trust Fund 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 Funds To State Treasury-LotteryFunds/Regular 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 TRANSFERS
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, 1997

ALBANY STATE
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enternrises

FUNDS RESTRICTED

$22,494,553.53

$0.00 5,473,329.39

$0.00

15,718,747.91 694,352.85 . 238,856.83
2,515,483.43

10,930.45 22,505,483.98

47,579.81 5,520,909.20

1,097,129.33 20,264,570.35

TOTAL CURRENT
FUNDS
$22,494,553.53 5,473,329.39 0.00 0.00 15,718,747.91 694,352.85 238,856.83 2,515,483.43 0.00 0.00 0.00 0.00 58,510.26 0.00 1 ,097,129.33
48,290,963.53

22,635,898.36 60,021.34 103,744.86 13,990.73
22,813,655.29 (308, 171.31)

4,981,149.52

17,680,696.19 105,823.19

125.76

60,331.00

4,981,275.28 539,633.92

17,846,850.38 2,417, 719.97

40,316,594.55 4,981 '149.52 105,823.19
60,021.34 103,744.86
0.00 60,331.00 14,116.49
0.00 0.00 0.00 0.00
45,641,780.95
2,649,182.58

0.00 (308,171.31)
597,576.23
~2.89,404.92

(285, 727.67) (285,727.67) 253,906.25
464,775.31 S718,681.56

0.00 2,417,719.97 (2,020,633.02)
315,625.67 F12,712.62

0.00 {285,727.67) {285,727.67) 2,363,454.91 (2,020,633.02) 1,377,977.21 S1,7201799.10

388

UNIVERSITY
IN FUND BALANCES June 30, 1997

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

9,135.35

PLANT FUNDS

Renewals And

U'1ex11ended

Re11lacements

$0.00

$0.00

629,791.00

1,247.18

69,881.71

Investment In Plant
$0.00

267.88 10,650.41

159.04

0.00

. 699,831.75

2,922,039.09

0.00

2,922,039.09

9,571.93 1,743.77
2,309.00 13,624.70 (2,974.29)
0.00 (2,974.29)
396,220.08
~93,245.79

993.63

0.00 0.00
0.00 0.00
$0.00

697,862.31 1,810.40
700,666.34 (834.59)

163,627.28 130,040.84
293,668.12 (293,668.12)

5,964,653.31
5,964,653.31 (3,042,614.22)

0.00 (834.59)
993.63
~159.04

285,727.67 285,727.67
(7,940.45)
982,202.76 $974,262.31

0.00 (3,042,614.22)
103,624.45 37,662,474.84 ~34. 723,485.07

389

ALBANY STATE UNIVERSITY
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Equipment/Technology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues
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 Hospital and Clinics Total Educational and General 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 To State Treasury- Lottery Funds/Regular
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

$6,393,244.04
15,492,020.00 204,000.00
101,248.45 4,574.74

$0.00

$0.00

16,030,522.97 527,804.21 253,891.91 868,477.10

46,804.03 252,662.27 22,494,553.53
22,494,553.53

0.00 5,473,329.39 5,473,329.39

17,680,696.19 17,680,696.19

11 ,598,276.53
1,858,644.57 2,013,120.51 4, 711 ,594.00 2,190,225.94
264,036.81
22,635,898.36

0.00
0.00 4,981 '149.52

1,660,982.53
419,732.56 61,135.88 157,047.58
2,224,997.38
13,156,800.26
17,680,696.19

22,635,898.36

4,981 '149.52 17,680,696.19

(3,060.28)
(60,021.34) (103,744.86)
(166,826.48)

(285,727.67)
47,~54.05

2,417,719.97

(238,273.62)

2,417,719.97

NET INCREASE (DECREASE) IN FUND BALANCES

(~308, 171.31)

~253,906.25

~2,417,719.97

TOTAL CURRENT
FUNDS
$6,393,244.04 0.00
15,492,020.00 204,000.00 0.00
16,131,771.42 532,378.95 253,891.91 868,477.10
0.00 0.00
46,804.03 0.00
252,662.27 40,175,249.72
5,473,329.39
45,648,579.11
13,259,259.06 0.00
419,732.56 1,919,780.45 2, 170,168.09 6,936,591.38 2,190,225.94 13,420,837.07
0.00 40,316,594.55
4,981 '149.52
0.00
45,297,744.07
2,417,719.97 (285,727.67)
44,393.77 0.00
(60,021.34) {1 03, 744.86)
I
2,012,619.87
~2,363,454.91

390

ALBANY STATE UNIVERSITY
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

REI\IENUES 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

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hos~ital

Activities

$22,248,353.06

$246,200.47

AUXILIARY ENTERPRISES
$0.00 5,473,329.39

10,749.59

180.86

47,579.81

TOTAL REVENUES AND OTHER ADDITIONS

22,259,102.65

246,381.33

5,520,909.20

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

22,337,950.01
60,021.34 103,744.86
13,915.73

297,948.35

4,981 '149.52

75.00

125.76

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

22,515,631.94

298,023.35

4,981,275.28

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers

(285,727.67)

TOTAL TRANSFERS AMONG FUNDS

0.00

0.00

(285,727.67)

NET INCREASE (DECREASE) IN FUND BALANCES

(256,529.29)

(51,642.02)

253,906.25

ADJUSTMENTS/RECLASSIFICATIONS

BEGINNING FUND BALANCE

422,862.48

174,713.75

464,775.31

FUND BALANCE, JUNE 30, 1997

~166,333.19 __112~071.73

~718,681.56

TOTAL
$22,494,553.53 5,473,329.39 0.00 0.00 0.00 0.00 0.00 58,510.26 0.00
28,026,393.18
22,635,898.36 4,981 '149.52 0.00
60,021.34 103,744.86
14,116.49 0.00
27,794,930.57
0.00 (285,727.67)
(285,727.67)
(54,265.06)
0.00
1,062,351.54
~1,008,086.48

391

ALBANY STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

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 Equipment Technology and Construction Funds Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants and Contracts Sales and Services of Educational Departments Revenue for Program Support Library Fines Sales - Library Copying Service Sales - Transcript Fees- Testing Fees - Teacher Certification Other Sources Rentals - College Facilities Sales - Caps and Gowns Sales - Salvage Fees - Auto Registration Fees - N S F Checks Fees - Garnishments Fees - Parking &Traffic Violations Fees - Entrance Applications Fees - Veteran Applications Fees - Other Copying Service Commissions - Post Office Administrative Cost Allowance College Work-Study Program Wm Ford DR Ln Pell Grants Program Supplemental Educ Opportunity Grants Program National Direct Student Loan Program Insurance Claims Reimbursements Student Activities - Other Other Miscellaneous Revenue
Total Educational and General

UNRESTRICTED RESTRICTED

TOTAL

$5,099,759.67 895,696.00 54,127.00 230,760.37 97,983.00 14,918.00
15,023,150.00 284,401.00 184,469.00 204,000.00 101,248.45 4,574.74
22,190.00 1,588.60 4,558.90 3,626.50
12,880.03 1,960.00
900.00 33,629.56
521.84 23,918.25
483.83 2,533.11 89,602.50 16,393.00
525.00 27.50
5,213.04
19,614.00 19,940.00
9,390.00 11,387.00
305.00 2,175.00 15,440.10
663.54
22,494,553.53

$0.00
16,030,522.97 527,804.21 253,891.91 868,477.10
17,680,696.19

$5,099,759.67 895,696.00 54,127.00 230,760.37 97,983.00 14,918.00
15,023,150.00 284,401.00 184,469.00 204,000.00
16,131,771.42 532,378.95 253,891.91 868,477.10
22,190.00 1,588.60 4,558.90 3,626.50
12,880.03 1,960.00
900.00 33,629.56
521.84 23,918.25
483.83 2,533.11 89,602.50 16,393.00
525.00 27.50
5,213.04
19,614.00 19,940.00
9,390.00 11,387.00
305.00 2,175.00 15,440.10
663.54
40,175,249.72

392

ALBANY STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

CURRENT FUNDS REVENUES Auxiliary Enterprises Student Housing Rents - Dormitories Food Services Sales Cafeteria - Contracted Sales - Snack Bar 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

TOTA_I,.

1,312,783.02 1, 724,375.41
892,738.05 740,525.64 203,970.10

1,312,783.02
1, 724,375.41 0.00
892,738.05
740,525.64 203,970.10

321,861.00 130,157.51 104,261.62
42,657.04 5,473,329.39

0.00

321,861.00 130,157.51 104,261.62
42,657.04 5,473,329.39

~27,967,882.92

~17,680,696.19

$45,648,579.11

393

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

School of Graduate Education

Dept of Graduate Studies

Dept of Criminal Justice

Criminal Justice Institute

Dept of English & Modern Languages

Dept of Fine Arts

Dept of History & Political Science

Political Science Program

Public Service Institute

PEW Foundation - Matching

Dept of Math & Computer Science

Computer Science Program

MSU-Computer Network-Matching

Dept of Natural Science

(AI

Regents Engineering Program

C..D..

Dept of Psychology, Sociology

Social Welfare Program

Study of the Black Male

School of Business

Dept of Business Administration

Masters of Business Administration Program

Dept of Business Education & Secretary Admin

Center For Research Development

School of Education

Dept of Curriculum And Instruction

Masters of Education Program

Dept of Health & Physical Education

School Of Nursing And Allied Health

Dept of Allied Health Sciences

Dept of Nursing

Dept of Military Science

Program of Distinguished Lecture

Programs For Lottery Funds

Programs For Special Initiative

Department of Continuing Education

Post-Secondary Readiness Enrichment Program

African American Summit Conf-GS

Department of Learning Support

TOTAL INSTRUCTION

ALBANY STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Y~ar Ended June 30, 1997

FUND

C

L

A.

S

S

I

F -

I

C

A

T

I

. O.N

Unrestricted

Restricted

Total

Personal Services

OBJECT

CL
.. -.

A- -S-

S
-

I

-F-

I

C

A

T

I-O

N

--------

--

Operating

Supplies &

Travel

. E~penses

Equipment

$127,439.18 417,995.24
354.50 1,168,496.15
751,650.56 638,946.42 57,865.69
2,601.78 1,923.00 532,337.89 144,574.28
779.50 848,417.51
71,594.42 581,365.06 87,302.83 47,063.31

$0.00 104,316.71 20,094.25 67,192.69
125,795.06 162,870.45 123,661.16 235,445.69 18,954.40
80,023.06

$127,439.18 522,311.95
20,448.75 1,168,496.15
818,843.25 638,946.42
57,865.69 128,396.84 164,793.45 532,337.89 268,235.44
779.50 1,083,863.20
90,548.82 581,365.06 87,302.83 127,086.37

858,394.89 165,619.74 237,978.76
4,586.84

7,157.78 248,239.49

865,552.67 165,619.74 486,218.25
4,586.84

1,005,521.79 376,402.97 807,385.27
204,315.34 562,485.27 40,221.40
4,000.00 494,877.86 261,551.76 100,338.29
2,401.62 60,000.00
- ---- 9~1.~8].41
___ 1_1_,59~,2'{'~.53

150,157.37
262,162.47
54,911.95
-------~-----
-- - _1~~~9.~~2-~~

1,155,679.16 376,402.97 807,385.27 0.00 204,315.34 824,647.74 40,221.40 4,000.00 494,877.86 261,551.76 155,250.24 2,401.62 60,000.00 931,48'{'.41
___1 3,25~.259.06

$121,355.15 436,786.56
9,519.32 1,121,066.09
764,805.96 627,780.61
57,865.69 27,428.43 139,945.63 521,079.22 183,511.54
893,086.21 79,521.80
569,696.93 82,657.32 102,375.06
842,945.43 162,151.75 289,780.61
996,036.35 361,963.72 782,180.87
190,012.38 738,034.72 20,605.47
0.00 41,816.77 80,239.06
1,826.62
913,734.10
11,159,809.37

$25.00 5,596.53
103.50 810.56 4,791.70 567.50
3,818.23 5,039.22
636.35 2,452.53
7,300.94 158.22 538.00
2,268.23 766.40
7,463.03 698.84
13,587.65 2,158.21
479.89
2,087.70 5,980.64
233.50 13,578.80
1,488.18
1,529.86
84,159.21

$6,059.03 36,483.69 10,825.93 44,772.34 49,245.59 10,598.31
97,150.18 19,808.60 10,622.32 35,817.63
779.50 175,897.89
10,868.80 9,782.97 4,645.51 14,087.09
18,491.85 2,701.59 187,774.15 3,888.00
143,680.24 12,281.04 24,724.51
12,215.26 78,229.70 19,615.93 4,000.00 116,573.68 120,081.28 71,675.84
575.00 60,000.00 16,223.45
1,430,176.90

$0.00 43,445.17
1,847.16
46,453.74 7,578.16 1,347.16 10,624.22 1,847.16 1,200.46 2,374.92
2,402.68 378,070.68 86,074.91
1,847.16
585,113.58

ALBANY STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

EDUCATIONAL AND GENERAL EXPENDITURES PUBLIC SERVICE Community Services
State Department of Education Child Development Centers Programs For Summer Enrichment

(Continued)

Unrestricted

Restricted
105,660.98 226,071.54
88,000.04

Total
105,660.98 226,071.54
88,000.04

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

Equipment

33,371.82 178,104.88
50,701.42

34.50

62,897.16 42,197.16 .... 37,291!.62

9,392.00 5,735.00

TOTAL PUBLIC SERVICE

0.00

419,732.56

419,732.56

262,178,12

34.50

142,392.94

15,127.00

ACADEMIC SUPPORT

Libraries

James H. Pendergrast Library

Library Coli-Allied Health Science

Library Coli-Social Welfare

Education Media Services

Office of Director - Media Center

Academic Computing Support

(AI

Computer Services - Academic

CD
(J1

Academic Administraton

Office of Dean -Arts and Sciences

Office of Dean - Business

Office of Dean - Education

Office of Dean - Allied Health & Nursing

Clerical Support Center - Academic Support

Academic Personnel Development

Program Development

Academic Advisement Center

704,123.67 445.17
1,216.03
49,666.01
505,686.67
146,778.86 47,720.79 49,322.78 50,953.02
162,875.23
139,856.34

1,000.00 60,135.88

705,123.67 445.17
1,216.03
49,666.01
505,686.67
146,778.86 47,720.79 49,322.78 50,953.02 162,875.23
60,135.88 13_9,856.34

382,429.81
42,462.83
294,993.48
144,665.63 47,720.79 49,322.78 50,953.02 103,771.63
10,751.40 131,834.89

674.50
698.97 5,070.95
820.79

72,898.05
6,504.21 124,034.31
1,292.44

249,121.31 445.17
1,216.03
81,587.93

7,305.08

32,867.33
14,926.48 8,021.45

26,236.27 27,152.92

TOTAL ACADEMIC SUPPORT

1,858,644.57

61,135.88

1,919,780.45

1,258,906.26

14,570.29

260,544.27

385,759.63

ALBANY STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) STUDENT SERVICES Student Services Administration
Office of Vice President - Student Affairs Center - Student Development Connecting Students and Services - Speciallnitative Counseling and Career Guidance Counseling and Testing Center Career Development and Placement Office of Career Services Student Activities Student Activities Program Student Admissions Office of Admissions and Financial Aid Student Records Office of Registrar

Unrestricted
294,155.33 5,800.00
170,577.73 52,210.30
297,948.35 811,769.52 380,659.28

Restricted 74,478.44 82,569.14

Total
294,155.33 74,478.44 5,800.00
170,577.73 134,779.44 297,948.35 811,769.52 380,659.28

Personal Services
-

OBJEC-T

C----L-

A -

S
-

S

I

F

I

C

A

T

I

O-

N -

Operating

Supplies &

Travel --~

__ Expen~es ____

.

- -

-

Equipment __

268,908.62 32,918.43
145,141.57 118,023.31
609,414.94 259,748.40

2,609.91 4,740.85
851.80
672.00 12,473.94
1,238.70

22,636.80 36,819.16
5,800.00
24,584.36
9,961.29
297,276.35
173,626.18 105,'f71.11

6,794.84
16,254.46 13,901.07

w

TOTAL STUDENT SERVICES

CD

01

INSTITUTIONAL SUPPORT

Executive Management

Office of the President

Office of Vice Pres - Academic Affairs

Office of Vice Pres - Fiscal Affairs

Fiscal Operations

Office of Financial Operations

State Insurance Programs

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

2,013,120.51

157,047.58

2, 170,1~8.09

1,434,15~.27_

. 22,58?~?0

... 671J.1?fi,2~

3E),!}5Q.~?

621,888.76 317,313.32 432,333.16
568,527.43
244,774.49 51,741.08
143,191.31 65,835.83
649,534.71 83,589.32 54,771.88

693,183.39

621,888.76 317,313.32 432,333.16
568,527.43 693,183.39 244,774.49
51,741.08 143,191.31 65,835.83 649,534.71 83,589.32
54,771.88

450,460.03 285,930.97 264,404.31
382,767.34
200,102.92 36,313.67
130,630.14 58,904.58
595,529.31 77,088.02 51,815.31

23,340.64 5,789.92
14,496.80
1,777.31
1,676.62 290.95
647.52
134.97

122,220.38 25,592.43 151,450.05
166,536.79 503,907.36
42,994.95 15,136.46 10,714.01
6,931.25 53,357.88
6,501.30 2,821.60

25,867.71 1,982.00
17,445.99 189,276.03
1,847.16

ALBANY STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)
I N S T I T U T I 0 N A L S U P P 0 R T (Continued)
Public Relations and Development Office of Public Information Albany/Dougherty Learn Serve MA
Recruitment Video Development Office Office of Institutional Research Office of Alumni Affairs General Institutional Staff Benefits(Non-Payroll) General Institutional Expense College Work Study Program - Regular Matching College Work Study Program - Co mmunity Svc Match College Work Study Program - Federal Regular College Work Study Program - Community Service

Unrestricted
268,381.19 7,240.96
26,000.00 169,896.01
6,380.83 106,363.77
537,581.90 258,172.13
92,432.51 5,643.41

Restricted 129,667.10
1'1 07,935.38
277,281.83 16,929.68

Total
398,048.29 7,240.96
26,000.00 1,277,831.39
6,380.83 106,363.77
0.00 537,581.90 258,172.13
92,432.51 5,643.41
277,281.83 16,929.68

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses __ .

EquipmenL. _

.

-

---- .

185,471.05 7,240.96
911,181.37
87,555.66
537,581.90 6,721.12

3,425.72
17,493.78 277.30
1,562.75

197,126.11
26,000.00 188,884.07
6,103.53 17,245.36
139,613.52 92,432.51 5,643.41
277,281.83
16,92~.68

12,025.41 160,272.17
111,837.49

cw o

TOTAL INSTITUTIONAL SUPPORT

-.J

OPERATION & MAINTENANCE OF PLANT

Physical Plant Administration

Supervision

Administrative Services

Building Maintenance

HVAC/Eiectricai/Mechanical Operations

Carpentry Operations

Paint Operations

Custodial Services

Custodial Maintenance

Utilities

Utilities

Transportation

Landscape and Ground Maintenance

Landscape and Ground Maintenance

TOTAL OPERATION & MAINTENANCE OF PLANT

4, 711,594.00
142,670.71 64,938.93
175,368.59 206,199.64 115,340.72 410,181.31 516,934.14 277,402.81 281,189.09 2,190,225.94

2,224,997.38 0.00

6,936,591.38
142,670.71 64,938.93 0.00
175,368.59 206,199.64 115,340.72
0.00 410,181.31
0.00 516,934.14 277,402.81
0.00 281,189.09
2,190,225.94

4,269,698.66
126,024.33 42,493.42
109,571.07 170,122.81 103,102.18 363,687.46
201,245.68 .. 246,802.17 1,363,049.12

70,914.28

2,075,424.4~

520,553_.96

3,208.59
853.30 95.43
23.70
46.80 81.92 4,309.74

13,437.79 22,445.51
64,944.22 35,991.40
9,489.64
46,470.15
516,934.14 47,643.57
34,305.QO
791,651.42

2,748.90 28,466.76 31,215.66

ALBANY STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Y~ar Ended June 30, 1997

FUND CLASSIFICATION

O-B JECT CLASSIFICATION- . . Operating

Personal

Supplies &

Unrestricted

Restricted

Total

Services

Travel

Expe11ses

Equipment

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

S C H 0 L A R S H I P S F E L L 0 W S H I P S, A N D 0 T H E R S

Desegregation Scholarship Program

Allied Health Sciences Scholarship

9,531.00

9,531.00

9,531.00

Criminal Justice Scholarships

17,537.00

17,537.00

17,537.00

Desegregation Scholarships

134,320.81

134,320.81

134,320.81

Social Welfare Scholarships

4,665.00

4,665.00

4,665.00

Scholarships- Federally Funded

0.00

SEOG

227,753.74

227,753.74

227,753.74

Pell Grants - 96

(2,334.89)

(2,334.89)

{2,334.89)

Pell Grants - 97

3, 739,732.03

3, 739,732.03

3,739,732.03

William Ford Federal Direct Loans

Direct Loan - 96

546,871.87

546,871.87

546,871.87

Direct Loan - 97

8,118,634.23

8,118,634.23

8,118,634.23

Trebor Foundation Grant- Private

21,756.16

21,756.16

21,756.16

HHS/Health Professions Scholarships

Scholarships - Disadvantaged Students

11,681.00

11,681.00

11,681.00

w

Scholarships/ Graduate Training Program

<cDo

Scholarships - State

Fee Waivers

97,983.00

39,092.00

39,092.00 0.00
97,983.00

39,092.00 97,983.00

HOPE Program - 96

(7,249.88)

(7,249.88)

(7,249.88)

HOPE Program - 97

460,864.00

. 4{)0,864.00

460,864.0()

TOTAL SCHOLARSHIPS AND FELLOWSHIPS

264,036.81

13, 156,800.2() ., .13,4~().837,07

13,420,837 .0?

TOTAL EDUCATIONAL & GENERAL EXPENDITURES

22,635,898.36

17,680,696.19 .. 40,316,594.55

19,747,796.80

196,575.22

18,797,502.33

1,574, 720.20

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING
Dormitories

TOTAL STUDENT HOUSING

FOOD SERVICES Cafeteria - Contracted

TOTAL FOOD SERVICES

STORES AND SHOPS Bookstore

TOTAL STORES AND SHOPS

ATHLETICS

w

Intercollegiate Athletics

(I)

(I)

TOTAL ATHLETICS

OTHER SERVICE Student Health Services Laundry Services Bus Services

UNITS

TOTAL OTHER SERVICE UNITS

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

TOTAL CURRENT FUND EXPENDITURES

ALBANY STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

. Equipment ..

1,340,127.92

1 ,340,127.92

815,839.41

932.87

523,355.64

1,340,127.92

0.00

1,340,127.92

815,839.41

932.87

523,355.64

0.00

1,515,800.47 1,515,800.47

1,515,800.47

122,185.57

684.68

1,392,930.22

1 ,515,800.47

122,185.57

684.68

1,392,930.22

0.00

858,576.41

858,576.41

120,610.77

449.22

737,~16.42

858,576.41

0.00

858,576.41

120,610.77

449.22

737,516.42

0.00

944,110.17

944,110.17

103,960.47

15,345.77

824,803.93

944,110.17

0.00

944,110.17

103,960.47

15,345.77

824,803.93

0.00

224,117.19 58,654.81 39,762.55

224,117.19 58,654.81 39,762.55

156,331.99 33,005.21
6,628.99

267.96 8.56
15,398.75

67,517.24 25,641.04 17,734.81

322,534.55

0.00

.. 322,534.55

195,966.19

15,675.27

110,893.09

0.00

4,981,14~.52

0.00

4,981 ,J49.52

1 ,358,562.41

33,087.81

3,589,499.30

0.00

$27,617,047.88 $17,680,696.19 $45,297,744.07 $21 '1 06,359.21

$229,663.03 $22,387,001.63

$1,574,720.20

REVENUE Student Fees Fees-Student Activities Other Sources Sales - Game Room Operations Sales - Concerts Fees- Student ID Cards Fees - Parade Permits Fees- Summer/Fall Orientations Other Miscellaneous Revenues
TOTAL REVENUE
EXPENDITURES Social and Entertainment Activities General Programs Special Programs Student Government Student Government Association Student Publications College Annual "Ram"
Student Voice
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments- Prior Year
ENDING FUND BALANCE

ALBANY STATE UNIVERSITY
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30, 1997

2,324.65 4,999.00
475.00 1,195.00 4,918.45 1,528.00

$230,760.37 15,440.10

177,325.11 24,364.85 39,485.92
38,910.87 1'182.00

241,175.88 16,679.60
40,092.87

$246,200.47
297,948.35 (51 ,747.88) 174,713.75
105.86 ~123,071. 73

400

ALBANY STATE UNIVERSITY
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ending June 30, 1997

REVENUES Siudent Fees
Fees -Athletics Other Revenue
Sales - Football 1 Sales - Basketball
Sales - Advertisements Fees - Track & Field Allowance - NCAA Playoffs Donations Other Sources
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
General Administration Football Basketball Track & Field Baseball Volleyball Cheerleaders
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments- Prior Year
ENDING FUND BALANCE

$152,174.75 1,042.00 8,917.00 1,885.00
10,556.00 20,943.35
8,452.00

$740,525.64 203,970.10

64,112.33 12,078.71 484,663.76 231,917.57 114,808.15 20,429.95 13,400.66
2,699.04

944,110.17

$944,495.74
944,110.17 385.57
(273,954.43) 21.90
{$273,546.96)

401

ALBANY STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FEDERAL FUNDS
Institutional Aid Program(Title Ill) Develop Mass Communication - 93 WM Ford Direct Program - 96 WM Ford Direct Program - 97 Bridge/Social Science - 96 Bridge/Social Science - 97 Minority Science Improvement - 96 Title Ill HBCU -Carryover- 95 Title Ill HBCU -Carryover- 96 College WorkStudy Program - 97 College WorkStudy Program - 95 Supplemental Education Opportunity Program - 97 Pell Grants Grant- 94 Grant- 95 Grant- 96 Grant- 97 Grant - AD Cost Improve Math &Science Program Faculty Develop/Enhancement- 96 Faculty Develop/Enhancement - 97 Student Develop/Enhancement - 96 Student Develop/Enhancement - 97 Advance/Manage ST - 96 Advance/Manage ST - 97 Campus-Wide Data - 96 Campus-Wide Data - 97 Career Development/Enhancement - 96 Career Development/Enhancement - 97 Improve Math/CPS - 96 Improve Math/CPS - 97 Forensic Science- 96 Forensic Science - 97 Administration System/Business Educ - 96 Administration System/Business Educ - 97 Curriculum Development/Social Work - 96 Curriculum Development/Social Work - 97 Develop Community Music Program - 96 Develop Community Music Program- 97 Administration - 96 Administration - 97 M A R C National Research Service Program Grant- 97 Graduate Nursing Program - 97 80S-Graduate - 97 80S-Baccalaureate - 97 Minority lntemat'l Research Prog - 96 Nurse Practitioner -97 Animal Welfare
Learn/Serve 2000 - 96 Learn/Serve 2000 - 97 Community Economic Development - 96

FUND BALANCE JULY 1, 1996 $35,820.00 (32,674.32)
361.40 1,473.39 (37,487.50) (142,207.36)
(14,935.20) (15,702.64) (70,397.87) (27,511.43)
(8, 107.48) (12,852.21) (20 ,830 .12)
(177.00) (47,638.15)

RECEIPTS
($35,820.00) 604,496.00 7,419,485.00
16,931.24 6,240.68 4,763.63 69,152.68 182,119.67 313,825.51
(361.40) 239,140.74
(1,473.39) 37,487.50 144,451.52 3,739,732.03
9,390.00 36,040.83 21,751.46 38,384.42 7,496.81 66,981.63 69,766.79 269,354.62 40,827.08 137,402.64 39,990.21 58,281.57 91,628.37 63,656.95 34,817.45 69,499.26 38,702.52 55,259.11 33,551.13 54,579.41 24,434.03 55,610.87 73,761.74 112,594.32
117,986.65 39,092.00
3,096.00 8,585.00 89,110.02 258,195.43
177.00 41,764.13 41,386.54 141,617.16

DEDUCTIONS!TRANSFERS

For lndirect,Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

$0.00 546,871.87 8,118,634.23
15,677.07 5,778.41 4,410.77 69,152.68 182,119.67 294,211.51
227,753.74

$0.00 19,940.00
1,254.17 462.27 352.86
19,614.00
11,387.00

$0.00 5,009.81 (699, 149.23)

(2,334.89) 3,739,732.03
33,371.14 21,751.46 38,384.42
7,496.81 66,981.63 69,766.79 269,354.62 25,891.88 137,402.64 24,287.57 58,281.57 21,230.50 63,656.95 34,817.45 69,499.26 11,191.09 55,259.11 25,443.65 54,579.41 11,581.82 55,610.87 52,931.62 112,594.32
110,530.36 39,092.00
3,096.00 8,585.00 82,953.72 239,170.32
48,525.97 51,936.19 130,653.39

9,390.00 2,669.69
7,456.29 6,156.30 19,025.11 2,426.30 2,596.81 45,308.44

4,579.05
(9, 188.14) (13, 146.46) (81 ,982.82)

402

ALBANY STATE UNIVERSITY.
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FEDERAL FUNDS {Continued) Community Economic Development - 97 OSDBU Entrap Sutnmer Institute - 96 Eisenhower Fellowship - 97 Eisen-Environ SC Family Resource Center- 97 NCAA Choices 1993 U S Department of Agriculture - 96 U S Depart of Agriculture - 97 U S Depart of Agriculture - Surplus Prior Yr Enhancement Computer Network DHR - Nelson Chapel - 97 DHR - New Hope 97 DHR -Jackson Heights DHR - Ga Childcare Training Prog - 96 UGA!Biack Youth Entrepreneurship- 96 UGA!Biack Youth Entrepreneurship- 97 GHFA- Community Development National Youth Sports Prog-Math/SCI National Youth Sports Prog- 95 National Youth Sports Program- 96 National Youth Sports Program- 94 National Youth Sports Prog- REG- SUMMER 97 DHR - Develop Culture Competency GA- 94 DHR - Develop Culture Competency GA - 95 Reflection of 3 Culture Poet Pro Develop Internet ALT TCH -96 Internet ALT TCH - 97 Florida A & M/FLorida -Georgia Alliance - 94 Florida A & M/FLorida -Georgia Alliance - 95 Florida A & M/FLorida -Georgia Allliance - 96 UGA Georgia Initiative Math/Science-96 UGA Georgia Initiative Math/Science - 97 UGA!Leam Thru Play2 Mobile Health Clinic Regional Development lnsti Georgia Women/Highway Construction Coalition/Economic Development

FUND BALANCE JULY 1, 1996
(12,261.10)
(15,286.53)
5,322.64 {4,155.54)
28,745.95
48,381.70 14,416.27 (6,669.22) {12,086.63) {3,314.90)
1,523.34 8,332.08 3,675.80 16,110.56
25.00
(2,776.41) (11,920.31)
(335.00) (14,024.56)
(12,985.39) (20,088.26) (11,075.08) (19,891.97)
{20,675.63) 28,970.43
1,581.16
(2,265.06)

RECEIPTS
58,797.10 20,094.25 19,382.00 15,035.53
20,460.58 55,664.01
9,065.93 1,000.00 85,159.20 70,863.26 71,201.74 24,599.46 6,000.00
(5,415.38) {3,675.80) 19,595.73
(25.00) 50,935.41
2,776.41 11,920.31
12,985.39 20,088.26 23,718.53 29,387.29 16,278.65 20,689.63
66,228.24 10,992.62

DEDUCTIONSfTRANSFERS

For lndirect,Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

3,921.53 46,158.83 20,094.25 15,890.96
(251.00) 3,529.50
16,305.04 62,041.40 27,314.54
781.03 82,389.23 61,708.27 81,974.04 12,512.83
2,685.10 4,031.16
420.50 2,916.70

264.60 3,692.71

{4,186.13) (3,315.54)
3,491.04
(3,529.50) 5,322.64
{6,377.39) 10,497.34
218.97 51,151.67 23,571.26 (17,441.52)
{4,031.16) 1,102.84

49,889.74

(14,183.45)

35,193.60

15,741.81

2,371.23 1,838.00 13,749.51 5,204.89

(2,371.23) {2,173.00) (27,774.07) (5,204.89)

37,992.68 8,791.66
41,573.00 14.00
15,492.15
128,914.20 7,157.78

2,996.78 703.66
3,325.84
1,984.00 572.62

(28,346.01)
(28,620.19)
13,478.28 1,581.16
(64,669.96) 997.16

TOTAL FEDERAL FUNDS
STATE FUNDS PSC/Education Preparation PSCfTeacher Education Program Georgia Pre-Kindergarten Program GFSC/Hope Program - 96 GFSC/Hope Program- Teacher Scholarshiop GFSC/Hope Program - 97 GFSC/Hope Program -Promise Teacher Department Child/Youth Services- 96 Department Community Affairs Glactone Biochemistry TOTAL STATE FUNDS

(405,593.15) 15,718,747.91

16,030,522.97

3,715.06 300.00
(147,461.88) 2,924.00
(4,338.50) 5,000.00
(139,861.32)

11,700.00 76,245.65 140,212.00 37,353.00 417,087.00
3,000.00 4,338.50
4,416.70 694,352.85

11,250.00 58,523.39 (7,249.88) 40,277.00 417,587.00
3,000.00
4,416.70 527,804.21

161,579.45 4,574.74
4,574.74

(878,947.66)
3,715.06 750.00
13,147.52
(500.00)
5,000.00 22,112.58

403

ALBANY STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

RECEIPTS

DEDUCTIONS!TRANSFERS

For lndirect.Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30. 1997

LOCAL FUNDS Albany Housing Authority City of Albany - 97 Dougherty CO Dept Family/Children Services Albany-Dougherty/Parental TRAC Albany-Dougherty 2000
TOTAL LOCAL FUNDS

(2,644.86) 7,338.00 (5,071.90) 20,746.84 (32,759.47)
(12,391.39)

2,644.86 50,460.00
5,071.90 15,451.03 165,229.04
238,856.83

63,575.00
29,204.94 161,111.97
253,891.91

0.00

(5,777.00)
6,992.93 (28,642.40)
(27,426.47)

PRIVATE FUNDS NYSP Comm/Matching Trebor Foundation College Language Association Flood 94 Reimbursements WK Keii-FAMU-Project Face Coca Cola-Faculty Development ASC Foundation-Development Office ASC Foundation-Malone Bldg PI SIGMA ALPHA- 97 PREP- 97 WALB-TV PEW Foundation - Trust Fund 97 Seedco Corp-Inner City

24,331.32 1,754.12 1,000.00
(1,189,817.88) 16,826.55 16,057.02 132.90 (24,042.95)
2,400.00 (14,162.71) 18,360.14

5,000.00 25,000.00 2,372,082.43
5,000.00 788.00
60,000.00 47,613.00

21,756.16 1,000.00
693,183.39 7,500.00 15,668.49 19,701.80 7,907.39 518.82
54,911.95
31,014.50 15,314.60

29,331.32 4,997.96 0.00
489,081.16 9,326.55 388.53
(14,568.90) (31,950.34)
269.18 5,088.05 2,400.00 2,435.79 3,045.54

TOTAL PRIVATE FUNDS TOTAL RESTRICTED FUNDS-CASH BASIS AMOUNTS EXPENDED BUT NOT REIMBURSED TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

(1,147,161.49)

2,515,483.43

{1, 705,007.35) 19,167,441.02

1,097,129.33

~315,625.67

~20,264,570.35

868,477.10 17,680,696.19
~17,680,696.19

0.00 166154.19
~166,154.19

499,844.84 {384,416.71) 1,097,129.33 $712,712.62

404

ALBANY STATE UNIVERSITY
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

1 BEGINNING FUND BALANCE Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Interest Income Perkins Loan Federal Nursing Loan Program Other Income Late Fees Federal Nursing Loan Program Interest Income- Earned Bank Account Perkins Loan Program Federal Nursing Loan Program Other Cancellation Adjustments - PLP Write Off Adjustment - PLP Other Adjustments - NLP
TOTAL ADDITIONS
DEDUCTIONS Repayment
Federal Nursing Loan Program Albany State College Teacher Cancellations- PLP Law Enforcement - PLP Disability - PLP Administrtive Allowances - Perkins Loan Collection Costs Perkins Loan Program
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS

ENDOWMENT FUNDS

$396,220.08

$0.00

396,220.08

0.00

TOTAL $396,220.08
396,220.08

5,758.94 273.83
267.88
1,223.66 23.52
2,291.00 189.81 621.77
10,650.41

5,758.94 273.83

267.88

1,223.66 23.52
2,291.00 189.81 621.77

0.00

10,650.41

2,078.00 231.00
1,416.93 1,155.00 7,000.00
305.00
1,438.77
13,624.70

2,078.00 231.00
1,416.93 1,155.00 7,000.00
305.00

1,438.77

0.00

13,624.70

$393.245.79

$0.00

$393,245.79

405

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

ALBANY STATE UNIVERSITY
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE &TRANSFERS JUNE 30, 1997

$366,078.55 27,451.95
1,534.58 1,155.00

$9,463.41 1,187.00

$11,315.70 2,309.00

$0.00

$364,226.26 26,329.95
1,534.58 1'155.00

396,220.08
~396,220.08

10,650.41
~10,650.41

13,624.70
~13,624.70

0.00
~0.00

393,245.79
~393,245.79

406

ALBANY STATE UNIVERSITY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

RFVENUEIADDITIONS State Appropriations Major Repair/Rehabilitation Funds Other Sources Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Land Radium Springs RD Property Total Land
Buildings Peace Hall Remodeling/Air Handler U Energy Plant/Public Safety Chemical Storage Building Orene Hall Re-Roofing Wiley Hall-Chill Water Piping
Total Buildings
Improvements Other Than Buildings Campus Fiber Optics
Total Improvements Other Than Buildings
Equipment Administrative Equipment Bookstore Equipment Dormitory Equipment Bus and Motor Vehicle Replacement
Total Equipment
Expenditures Not To Be Capitalized Administrative Equipment Bookstore Equipment Dormitory Equipment Health Services Equipment Food Service Equipment Laundry Equipment
. Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Unassigned Surplus 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 To State Treasury- Lottery Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$629,791.00 69,881.71
699,672.71

$0.00 0.00

Total

RENEWALS AND REPLACEMENTS

$629,791.00 69,881.71
699,672.71

$0.00 0.00

2,672.51 2,672.51
18,030.00 119,531.00
21,640.00 233,579.00 137,712.51 530,492.51
101,351.00 101,351.00
63,346.29
63,346.29
1,810.40
1,810.40 699,672.71
0.00 993.63 159.04 (993.63)
159.04 0.00
~159.04

0.00
0.00 0.00
0.00
0.00 0.00
0.00
0.00 0.00
~0.00

2,672.51 2,672.51
18,030.00 119,531.00
21,640.00 233,579.00 137,712.51 530,492.51
101,351.00 101,351.00
63,346.29 0.00 0.00
63,346.29
1,810.40
1,810.40 699,672.71
0.00 0.00 0.00 0.00 993.63 159.04 (993.63) 0.00
159.04 0.00
$159.04

0.00
68,218.49 68,218.49
0.00 7,133.79 37,775.00 50,500.00 95,408.79
1,247.70 123,717.18
4,255.81 415.00 405.15
130,040.84 293,668.12
285,727.67 285,727.67 982,202.76
974,262.31 $974,262.31

407

ALBANY STATE UNIVERSITY
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Georgia State Finance and Investment Commision {GSFIC) Construction & Equipment Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Donation Adjustments in Inventory
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Library Prior Year Payables Adjustments to Accounts Payable/Prior Year Demolished Buildings
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$37,662,474.84 103,624.45

$37,766,099.29

$1,142,344.63 289,889.02

1,432,233.65
559,333.42 697,862.31 163,627.28
60,578.00 8,404.43
164,646.27 15.00
14,378.89 5,785,613.15

2,922,039.09
5,964,653.31 34,723,485.07

$34,723,485.07

408

ALBANY STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1997

LAND Main Campus
I
TOTAL LAND

YEAR

INVESTMENT

ACQUIRED JULY 1, 1996

$1,697,186.44

1,697,186.44

BUILDINGS Andrews Hall T-7 Blaylock Hall Caroline Hall C. Harnett Building Davis Hall 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 Jefferys Hall (Science) Jefferys Hall Annex Library - J.Pendergrast, G-48 Maintenance Storage BLDG NYA Malone-Infirmary V-18 Mcintosh Hall Military Science Nursing Building Orene Hall Pea ce Haii(Bus Admin) Physical Educatiion Bldg J-21 Physical Plant Bldg T-37 President's Home President's Home Garage R 0 T C Building Sanford Hall Shops and Warehouse Simmons Hall G-19 Storage Building/Comfort Station Student Union, J. C. Reese LPWiley Hall New Health & Phys Education Rec Energy Plant/Public Safety Chemical Storage Building

1969 1969 1916 1985 1938 1966 1963 1967 1986 1966 1969 1969 1969 1959 1962 1964 1954 1967 1990 1938 1957 1951 1934 1979 1931 1977 1964 1976 1930 1968 1974 1954 1938 1976 1982 1989 1963 1996 1997 1997

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
217,625.79 188,628.54 388,574.29 245,770.59 582,794.04 447,586.10 383,138.62 582,233.34 5,289,522.02
1,200.00 201,937.72 376,684.33
71,515.10 46,318.00 174,139.59 1,263,416.50 674,814.68 599,511.70 26,625.65
315.00 1,449.58 537,262.65 17,746.39 1,183,345.52 65,015.00 2,016,896.07 585,487.94 194,188.04

TOTAL BUILDINGS

24,043,814.46

IMPROVEMENTS OTHER THAN BUILDINGS Improvements Other Than Buildings

2,836,406.18

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

2,836,406.18

LIBRARY COLLECTIONS General Acquisitions

3,887,062.35

TOTAL LIBRARY COLLECTIONS

3,887,062.35

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

$2,672.51

$0.00

$0.00

$1,699,858.95

2,672.51

0.00

0.00

1,699,858.95

1,024,749.46 519,476.14

233,579.00 18,030.00

800,148.58 86,911.19
100,911.55 19,000.00
217,625.79 188,628.54 388,574.29 245,770.59 582,794.04
383,138.62 582,233.34
1,200.00 201,937.72 376,684.33
46,318.00

315.00 1,449.58
17,746.39

205,931.00 559,333.42 119,531.00
21,640.00
1,158,044.42

5,785,613.15

1,170,816.77
2,358,059.32 44,585.17
1,555,413.49
447,586.10
5,289,522.02
71,515.10 407,718.59 1,281,446.50 674,814.68 599,511.70
26,625.65
537,262.65 1,183,345.52
65,015.00 2,016,896.07
791,418.94 753,521.46 119,531.00
21,640.00 19,416,245.73

101,351.00 101,351.00

2,937,757.18 2,937,757.18

289,889.02 289,889.02

15.00 15.00

4,176,936.37

0.00

4,176,936.37

409

ALBANY STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

EQUIPMENT Automotive Equipment Caroline HaiUAdministration Bldg. C. Hartnett Building Central Energy Plant Child Care Development Center Davis HaiUAdministration-Faculty Hazard Education Center Holley Fine Arts Center James C. Reese Student Union Jeffreys Haii(Science) Orene Hall - Nursing Building Peace Hall - Business Building Physical Plant Building President 's Residence Sanford Hall Simmons HaiUCiassroom James Pendergrast Library Auxiliary Enterprises Andrews Hall East Hall Dormitory North Hall Dormitory South Hall Dormitory Wiley Hall Bookstore Dennis Dining Hall Modular Units Malone Health Center
TOTAL EQUIPMENT
TOTAL INVE5-TMENT IN PLANT

YEAR

INVESTMENT

ACQUIRED JULY 1,1996

561,273.44 1,094,150.53
152,518.57

17,146.84 10,110.65 143,462.25 251,824.36 116,849.90 684,610.36 139,669.25 371,235.67 258,029.92

85,061.45 610,657.96 586,333.14

13,453.31

1,510.00 93,283.06
6,824.75 5,198,005.41
~37,662,474.84

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

100,500.00
186,393.40 1,795.41
15,127.00
18,743.05 2,080.00
22,910.53 5,055.76
31,359.22 20,997.31 62,599.14 149,972.66

60,998.88 2,035.86 1,471.49
9,441.00
7,499.26 9,943.00

101,924.50 (1 ,094, 150.53)
15,202.64
(10,110.65) (143,462.25)
93,283.06 (684,61 0.36) (139,669.25)
(5,091.99)

27,375.77 4,345.60

702,699.06
336,876.11 16,998.05 30,802.35
261,126.41 212,212.96
386,646.94 248,050.69
31,359.22 106,058.76 645,881.33 731,960.20

2,377.93 2,377.93 2,377.93
745,414.87

4,050.00

51,864.30

22,007.16 (93,283.06) 2,048,409.93
{6.824.75)

9,403.31 2,377.93 2,377.93 2,377.93 1,510.00 22,007.16
2,741,960.50

1,370,082.14

179,025.16

103,624.45

6,492,686.84

~2,922,039.09 ~5,964,653.31

~103,624.45

~34, 723,485.07

410

ALBANY STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSIT Return Check Fees Student Credit Accounts - Individual Student Credit Accounts - Institution Dormitory Deposit Direct Loan Fee Clear Athletic SUS Transfer Charles Mott Foundation Fountain City Classic Matching Funds Key Deposits Sales Taxes Georgia Chapter/Noble ASC Enrichment Fund Briefolios Revolving Fund Nissan North America Study of The Black Male Fund ASU Basketball Camp Career Development Fund ASC-IC Kiddie College Summer /Fall Orientation Education Technology Conference ASC Foundation Contribution Band Uniforms Clearing Fund Football Champion FD Flood Relief - 94 ASU Concert Chorale Campus Allstar Challenge GA Academy of Science Registration Clearing Account Health and Human Service Clearing Office of Education Clearing
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Armour Dial Scholarships Army Emergency Relief Thurgood Marshall Regents Scholarships Scott B Appleby Scholarship Ty Cobb Foundation Zelma Smith May Scholarship Wai-Mart Scholarship Regents Opportunity Grant Scholarship Porter Scholarship Phea Higher Education Fund Wetherbee Foundation Scholarships Chipman-Union Foundation Jacques Foundation NASA Services, Inc. General Advancement Special Development Harrison Charitable Foundation USA Air Force Aid Society American Public Works Association Randolph County Hospital Authority Prince Hall Graduate Chapter Boys and Girls Club Georgia Society of CPA's Chick-Fil-A Scholarships A I C P A Foundation College Assistance Program

FUND BALANCE JULY 1, 1996
$0.00
390.00
6,682.97 2,517.50
500.00 2,043.35 (5,747.30)
500.00 5,000.00
298.39 580.00
4,876.08 1,594.00 16,590.04 7,413.87 9,710.73 (145,981.54) (265,500.44) (358,532.35)

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

$147.00 152,972.97 549,901.25 62,901.00 2,790,150.81 156,769.80
19,258.00 257.19
5,320.00 49,170.48
9,060.00 5,747.30
585.00 4,275.00 8,625.00 30,496.00 2,680.00
860.00 40.00
8,065.00 2,500.00
2,092,086.74 537,975.89
5,815,942.00

$147.00 152,972.97 550,804.25
50,001.00 2,790,150.81
156,769.80
19,258.00
4,985.00 49,170.48
5,605.52
585.00 3,941.78 8,475.00 24,046.00
860.00
8,065.00 4,776.70 9,710.73 2,092,086.74 515,982.71 6,172,920.08

$0.00
(903.00) 12,900.00
390.00
6,940.16 2,852.50
500.00 5,497.83
500.00 5,000.00
631.61 730.00 6,450.00 2,680.00 4,876.08
1,634.00 16,590.04
5,137.17
(123,988.36) (622,478.52)

12,305,786.43

12,621,314.57

(674,060.49)

1,533.00
1,500.00 507.47
2,474.08

3,000.00 1,000.00 8,000.00 4,300.00 1,500.00 4,000.00 1,000.00 1,000.00 8,000.00 30,000.00
130.00 6,500.00 1,500.00
800.00 5,629.00
667.00 500.00 3,000.00 1,500.00 1,800.00 5,012.50 200.00 1,200.00 1,000.00 4,500.00 1,000.00

2,750.00 1,000.00 8,000.00 5,833.00 1,500.00 4,000.00 1,000.00 1,000.00 6,338.00 30,000.00
130.00 6,500.00 1,500.00
800.00 4,045.00
667.00 500.00 3,000.00 3,000.00 2,307.47 5,012.50 200.00
1,000.00 4,500.00 1,000.00

250.00
1,662.00 1,584.00 2,474.08 1,200.00

411

ALBANY STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUND BALANCE

JULY 1, 1996

FUNDS FOR DESIGANTED SCHOLARSHIPS (Continued)

Southern Education Foundation

500.00

NAC-Baccalaureate Incentive Award

1,000.00

Dougherty Medical Society

1,000.00

Council of Auxiliary-Volunteers

The College Fund/UNCF

Professional Baseball Award

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

1,000.00 1,000.00 5,000.00 1,000.00

500.00 668.00 1,000.00 1,000.00 5,000.00 1,000.00

332.00 1,000.00

TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS
PAYROLL OPERATIONS Payroll Deductions Federal Tax Levies FICA Federal Income Tax Withholdings State Income Tax Withholdings Teacher's Retirement Group Health Insurance Garnishments Credit Union United States Savings Bonds Georgia Defined Contribution Plan Georgia Employee Defer Plan Mutual of America Insurance ASC Capital Contribution Fund Equitable Professional Life Ins Co Miscellaneous Repayments Housing Equitable Life United Way Student Fees American Family Life Northern Life lnsurabce CO IDS Financial Services ASC Alumni Association Miscellaneous Deductions Group Life Insurance ASC Enrichment Fund FICA/Medicare Optional Retirement Plan 1/TIAA-Employee Optional Retirement Plan 2/VALIC-Employee Variable Annuity Life Twentieth Century Employer Contributions
Teacher Retirement FICA Group Health Insurance Group Health Insurance - Life F I C A-Medicare Optional Retirement Plan 1/TIAA Optional Retirement Plan 2NALIC Twentieth Century
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

8,514.55

104,738.50

104,750.97

8,502.08

36.12 2.89
417.00 56.25
(990.35) 998.35 118.06
60.00 (244.98) 1,353.00
876.64
2,682.98
{~347,334.82)

8,703.71 885,984.55 1,540, 713.75 550,541.93 643,817.41 556,181.68
35,007.69 1,799,819.48
6,200.00 41,277.64 13,770.00
8,440.00 25,865.52 19,360.20
4,149.80
178,346.74 7,967.63
3,351.64 248,321.29
3,030.10 140.00
44,846.73 89,014.23 14,008.31 221,343.59 75,959.03
9,718.33 37,599.88
390.65
1,593, 708.09 887,062.85
1,582,371.17 78,616.80
221,345.07 91,623.79 12,863.61 463.76
11,541,926.65
~23,952,451.58

8,739.83 885,987.44 1,541,130.75 550,598.18 642,827.06 556,181.68
36,006.04 1, 799,819.48
6,200.00 41,395.70 13,770.00
8,440.00 25,865.52 19,360.20
4,149.80 60.00
178,101.76 7,967.63 1,353.00 3,351.64
248,321.29 3,030.10 140.00
45,723.37 89,014.23 14,008.31 221,343.59 75,959.03
9,718.33 37,599.88
390.65
1,593, 708.09 887,062.85
1,582,371.17 78,616.80
221,345.07 91,623.79 12,863.61 463.76
11,544,609.63
~24,270,675.17

0.00 {~665,558.41)

412

Armstrong Atlantic State University
FINANCIAL REPORT
For the Year Ended June 30, 1997

ARMSTRONG ATLANTIC STATE UNIVERSITY Savannah, Georgia

Robert A. Burnett
President

John L. Stegall Vice President for Business and Finance

413

ASSETS Cash and Sho.rt-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

ARMSTRONG ATLANTIC BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Entemrises RESTRICTED

TOTAL

$1 ,609,435.08 81,061.59 51,958.82
~1 ,742,455.49

$332,924.98 267,861.71 358,942.83 20,272.20
~980,001.72

($216,856.27) 963,497.59
~7 46,641.32

$1,725,503.79 0.00
1,312,420.89 0.00
410,901.65 20,272.20
0.00 0.00 0.00 0.00 0.00 0.00 0.00
~3,469,098.53

$476,556.73 24,799.27
1,158,805.91

$126,280.52 179,872.60

1 ,660,161.91

306,153.12

$0.00 0.00

$602,837.25 0.00
24,799.27 0.00
1,338,678.51 0.00
1,966,315.03

75,000.00 7,183.84 109.74
82,293.58
~1.742,455.49

358,942.83 314,905.77
673,848.60
~980,001.72

746,641.32
746,641.32 ~7 46,641.32

433,942.83 0.00
322,089.61 109.74 0.00 0.00 0.00
746,641.32 0.00 0.00 0.00
1,502, 783.50
~3,469,098.53

414

STATE UNIVERSITY SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGENCY FUNDS

$24,915.75 $1 ,522, 702.53 17,840.94

$585,164.20 77,866.07

$798,153.49

$0.00

$438,962.77

258,253.82 33,363,034.01
2,578,672.00 5,407,010.66 6,569,918.59

~2,756.69 $1,522,702.53

$663,030.27

$798,153.49 $48,176,889.08

$0.00

$0.00

$662,714.35

$88,437.27

$0.00

$438,962.77 $0.00

0.00

0.00

662,714.35

88,437.27

438,962.77

0.00

438,962.77

709,716.22

29,125.39

315.92

48,176,889.08

13,631.30

1,522, 702.53

42,756.69 1,522,702.53 ~42,756.69 ~1 ,522,702.53

315.92
~663,030.27

709,716.22 ~798, 153.49

48,176,889.08 $48,176,889.08

0.00 $438,962.77

415

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations Unexpended Plant Funds - E/T/C Trust Fund Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Interest on Notes Receivable Realized Ga!ns 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 Funds To State Treasury-LotteryFunds/Regular 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 TRANSFERS
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, 1997

ARMSTRONG ATLANTIC
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Entemrises

FUNDS RESTRICTED

$30,274,272.38

$0.00 3,770,322.99

$0.00

3,633,482.61 2,220,072.92
684,833.87 56,566.60

613.57 30,274,885.95

3,770,322.99

963,497.59 7,558,453.59

TOTAL CURRENT
:=uNDS
$30,274,272.38 3,770,322.99 0.00 0.00 3,633,482.61 2,220,072.92 0.00 684,833.87 56,566.60 0.00 0.00 0.00 613.57 0.00 963,497.59
41,603,662.53

30,292,207.97 14,421.88 2,565.36
30,309,195.21 (34,309.26)

3,228,442.17

6,124,815.78

3,531.31

23,103.45

3,231,973.48 538,349.51

6,147,919.23 1,410,534.36

36,417,023.75 3,228,442.17 0.00
14,421.88
0.00 23,103.45
6,096.67
0.00 0.00 0.00 0.00
39,689,087.92
1,914,574.61

(28,097.13) (28,097 .13) (62,406.39)
144,699.97 $82,293.58

(132,242.59) (132,242.59) 406,106.92
267,741.68 $673,848.60

0.00 1,410,534.36 (1,236,602.96)
572,709.92
~746,641.32

0.00 (160,339.72) (160,339.72) 1,754,234.89 (1,236,602.96) 985,151.57
~1,502,783.50

416

STATE UNIVERSITY
IN FUND BALANCES June 30, 1997

LOAN FUNDS $0.00

ENDOWMENT FUNDS
$0.00

PLANT
Unex~nded

FUNDS Renewals And Re111acements

$0.00

$0.00

1,133,509.00 269,000.00

Investment In Plant
$0.00

341.56 525.03

1,900.00

40,000.00 174,382.03

866.59

1,900.00

1,616,891.03 . _ _ _ ____::0_:_::.0:.=-0

9,049,918.28 9,049,918.28

0.00 866.59

1,647,347.16

0.00 1,900.00

1,647,347.16 (30,456.13)

65,980.65
65,980.65 (65,980.65)

256,092.41
256,092.41 8,793,825.87

0.00 866.59

0.00 1,900.00

41,890.10 $42,756.69

1,520,802.53
~1.522,702.53

30,456.13 30,456.13
0.00 315.32
0.60 $315.92

129,883.59 129,883.59 63,902.94
3,498.64 642,314.64 $709,716.22

0.00 8,793,825.87 (103,912.35) 39,486,975.56 $48,176,889.08

417

ARMSTRONG ATLANTIC STATE UNIVERSITY
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations EquipmenUTechnology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues
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 Hospital and Clinics Total Educational and General 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 To State Treasury - Lottery Funds/Regular
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

UNRESTRICTED

EDUCATIONAL

AUXILIARY

&GENERAL

ENTERPRISES

RESTRICTED

$10,360,363.47 18,603,971.00

$0.00

$0.00

3,297,427.89 2,221,951.46
592,368.33
13,068.10

1,093,208.37 216,729.54
30,274,272.38
30,274,272.38

0.00 3,770,322.99 3,770,322.99

6,124,815.78 6,124,815.78

17,030,779.40
137,773.90 3,297,251. 75 2,164,897.24 3,829,217.81 2,600,600.87 1,231,687.00
30,292,207.97

0.00 3,228,442.17

661,534.79
464,829.84 4,970.28 500.00
71,407.60
4,921,573.27
6,124,815.78

30,292,207.97

3,228,442.17

6,124,815. 78

(28,097.13) (1,951.79)
(14,421.88)

(132,242.59) (3,531.31)

1,410,534.36

(44,470.80)

(135,773.90)

1,410,534.36

TOTAL CURRENT
FUNDS
$10,360,363.47 0.00
18,603,971.00 0.00 0.00
3,297,427.89 2,221,951.46
0.00 592,368.33
13,068.10 0.00
1,093,208.37 0.00
216,729.54 36,399,088.16
3. 770,322.99
40,169,411.15
17,692,314.19 0.00
602,603.74 3,302.222.03 2,165,397.24 3,900,625.41 2,600,600.87 6,153,260.27
0.00 36,417,023.75
3,228,442.17
0.00
39,645,465.92
1,410,534.36 (160,339. 72)
(5,483.10)
(14,421.88) 0.00
l
1,230,289.66

NET INCREASE (DECREASE) IN FUND BALANCES

(~62,406.39)

$406,106.92 __j1,41 0,534.36

$1, 754,2;34.89

418

ARMSTRONG ATLANTIC STATE UNIVERSITY
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

RliVENUES 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 To State Treasury- Lottery Funds/Regular 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 & Hosgital

Activities

$29,846,854.98

$427,417.40

613.57 29,847,468.55 29,811,934.15
14,421.88 (109.74)
29,826,246.29
0.00 21,222.26 53,887.48

427,417.40 480,273.82
2,675.10 482,948.92 {28,097.13) (28,097.13) (83,628.65)
90,812.49

AUXILIARY ENTERPRISES
$0.00 3,770,322.99
3,770,322.99 3,228,442.17
3,531.31 3,231,973.48 (132,242.59) (132,242.59)
406,106.92 267,741.68

FUND BALANCE, JUNE 30, 1997

P5,109.74

~7.183.84

~673,848.60

TOTAL
$30,274,272.38 3,770,322.99 0.00 0.00 0.00 0.00 0.00 613.57 0.00
34,045,208.94
30,292,207.97 3,228,442.17 0.00
14,421.88 0.00
6,096.67 0.00
33,541 '168.69
0.00 {160,339.72)
(160,339. 72)
343,700.53
0.00
412,441.65
~756, 142.18

419

ARMSTRONG ATLANTIC STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

CURRENT FUNDS REVEI\JUES 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 Equipmentrrechnology/Construction!Trust Fund Federal Grants and Contracts State Grants and Contracts Private Gifts, Grants and Contracts Investment Income Endowment Sales and Services of Educational Departments Library lntercard Library Fines Library Copy Machine Laser Printer Transcripts Dental Hygiene Clinic Nurses Exempt Tests Transcript Evaluation Testing Fees Community Education Revenues for Program Support Continuing Education Fees Public Service Center Elderhostel Programs Facility Usage Health Professions-Continuing Ed Other Sources Rents Armstrong Research Institute Graduate Assistants Bellsouth Commissions Radiation Therapy Accred Teleconference Fees Sales Of Equipment Traffic Fines Administrative Cost Allowances College Work-Study Program Pell Grants Program Supplemental Educ Opportunity Grants Program Contract Overhead Student Activities - Other Other Revenue
Total Educational and General

UNRESTRICTED RESTRICTED

TOTAL

$8,201,665.69 405,408.20 33,570.00 403,606.58
1,231,687.00 84,426.00
18,198,285.00 237,491.00 168,195.00
14,920.06 1,602.73
41,022.00 3,435.00 222.00 8,080.00 282.00 1,836.24
16,939.25 150.00
293,378.40 97,691.84
536,179.00 55,572.35 21,897.50
50,257.50 1,750.00
25,800.00 6,372.29 2,100.00 2,000.00 1,931.74
56,584.12
3,521.65 17,585.00
1,996.80 9,671.85 23,810.82 13,347.77
30,274,272.38

$0.00 3,297,427.89 2,221,951.46
592,368.33 13,068.10
6,124,815. 78

$8,201,665.69 405,408.20 33,570.00 403,606.58
1,231,687.00 84,426.00
18,198,285.00 237,491.00 168,195.00 0.00
3,297,427.89 2,221,951.46
592,368.33
13,068.10
14,920.06 1,602.73
41,022.00 3,435.00 222.00 8,080.00 282.00 1,836.24
16,939.25 150.00
293,378.40 97,691.84
536,179.00 55,572.35 21,897.50
50,257.50 1,750.00
25,800.00 6,372.29 2,100.00 2,000.00 1,931.74
56,584.12
3,521.65 17,585.00
1,996.80 9,671.85 23,810.82 13,347-ZJ
36,399,088.16

420

ARMSTRONG ATLANTIC STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

CURRENT FUNDS REVENUES (Continued) Auxiliary Enterprises Student Housing Rents - Dormitories Food Services Sales - Cafeteria Stores and Shops Sales - Bookstore Other Income - Interest Intercollegiate Athletics Fees - Athletics Other Income -Athletics Other Service Units Fees-Student Transportaion Commissions-Vending
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED RESTRICTED

TOTAL

342,565.64
302,157.13
1,874,563.49 11,253.32
1,037,818.99 124,128.04
10,704.10 67,132.28
3,770,322.99

0.00

342,565.64
302,157.13
1,874,563.49 11,253.32
1,037,818.99 124,128.04
10,704.10 67,132.28
3,770,322.99

~34.044,595.37

~6,124,815.78

$40,169,411.15

421

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

School of Arts and Sciences

Dept of Art & Music

Dept of Biology

Dept of Chemistry

Dept of Government

Dept of History

Dept of Languages, Literature & Dramatic Arts

Dept of Mathematics & Computer Science

Dept of Social & Behavioral Sciences

Army ROTC Programs

International Programs

School of Education

Curriculum & Instruction Division

,.,..,...,,

Dept of Physical Education & Athletic Interdisciplinary Programs
ASC 101

Strategic Allocations

Teacher Prep-Military Retirees

Prep Of Minority Teachers-sse

Dental Hygiene-Be

HH Service Admin-MGC,SSC

Teacher Induction Program

School of Health Professions

Dept of Dental Hygiene

Dept of Health Science

Nursing Division

Dept of Physical Therapy

Dept of Respiratory Therapy

Medical Technology Program

Radiologic Technologies Program

Quality Improvement Funds

Quality Improvement Funds

Community Education

Coastal Georgia Center - General

Coastal Georgia Center - Department

Elderhostel Programs

Public Service Center

Health Professions-Continuing Ed

Learning Support Department

- - Learning Support Department

TOTAL INSTRUCTION

ARMSTRONG ATLANTIC STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS EXPENDITURES Y!'Jar Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

.. Jravel

Expel')ses

Equipment _.

$944,979.99 774,464.44
1,080,541.67 636,664.25
1,181,940.63 1 ,434,920.82 1 ,329,680.07
764,786.81 33,237.65 5,424.03

$83,532.62 15,743.00 43,915.71
47,470.91 37,594.01 131,791.00

$1,028,512.61 790,207.44
1'124,457.38 636,664.25
1 ,229,411.54 1,472,514.83 1,461 ,471.07
764,786.81 33,237.65 5,424.03

1,831,012.13 784,010.05

236,484.09 26,239.18

2,067,496.22 810,249.23

33,791.41

33,791.41

68,000.00 138,000.00 72,000.00 180,800.00 60,425.00

68,000.00 138,000.00 72,000.00 180,800.00 60,425.00

378,664.06 444,085.84 1,470,752.08 545,408.64 302,572.24 172,204.15 319,589.21

4,304.26 29,814.02 2,000.00
829.99 1,816.00

378,664.06 448,390.10 1,500,566.10 547,408.64 303,402.23 174,020.15 319,589.21

0.00

278,722.80 348,950.75 536,179.00 154,465.59 21,897.50

278,722.80 348,950.75 536,179.00 154,465.59 21,897.50

~ .... 702,60~.?1!. --- .. -------- .. ____702,608.59 _j7,030,Z'[~4Q -- __ ..~!.511~?~ __ 1?,6.~!?,314,_!9

$851 ,596.89 678,912.53
1,002,170.64 597,567.65
1'112, 133.32 1,368,351.09 1,369,922.81
713,237.85 24,398.16 210.63
1 ,808,638.50 722,575.58
33,774.76
60,420.28 50,409.25 13,935.62 138,570.65 47,405.43
336,075.38 415,255.18 1,412,926.44 495,418.72 275,465.07 157,703.17 295,226.04
134,774.76 271,690.53
90,648.28 113,435.32
4,355.98
- . 671,088.20
15,268,294.7.1

$6,005.17 5,863.95 3,263.92 6,814.45 18,610.60 14,935.06 12,491.91 6,084.31
27,350.55 2,011.40
705.00
523.54 4,176.97
940.76 3,884.40 7,709.58 8,185.46 3,587.62
126.75 1,219.55

$141,420.92 85,943.53 99,671.73 24,673.15 69,118.62 77,760.93 72,554.35 35,272.65 6,522.49 5,213.40
194,858.09 74,898.25
16.65
2,685.72 7,014.00 17,270.47 33,116.85 8,842.60
40,041.58 29,250.52 69,328.08 41,804.46 24,349.54 14,374.23 20,848.62

25.25 7,539.08
600.80 426.49
2,223.40
145,305..97.

93,386.87 69,721.14 438,560.92 39,301.88 11,635.52
19,601.99
1,869,059.75

$29,489.63 19,487.43 19,351.09 7,609.00 29,549.00 11,467.75 6,502.00 10,192.00 2,317.00
36,649.08 10,764.00
4,189.00 80,576.75 40,793.91 8,588.96
1,606.34
10,602.00 2,000.00
1,816.00 2,295.00
50,535.92
6,369.00 1,301.90 5,906.00
9,695.00
409,653.76

ARMSTRONG ATLANTIC STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

EDUCATIONAL AND GENERAL EXPENDITURES PUBLIC SERVICE
Community Services Coastal Georgia Center Criminal Justice Training Center Prep/5500

(Continued)

Unrestricted 137,773.90

Restricted
428,025.91 36,803.93

Total
137,773.90 428,025.91
3~,803.93

Personal Services
133,774.42 291,942.29 15.479,05

TOTAL PUBLIC SERVICE

137,773.9D_

-464,829.84

602,6()_3.74

_141,19~.76

ACADEMIC SUPPORT

Libraries

Library

Educational Media Services

Writing Center

Academic Computing Support

Academic Computing Center

Academic Administration

,~.,

Vice President & Dean Of Faculty

w

Dean of Arts & Sciences

Dean of Graduate Studies

Dean, School of Education

Dean of Health Professions

Dean of Academic & Enrollment Services

Academic Development

Minority Affairs'

Advisement Center

Connecting Teachers & Technology

Non-Traditional Learning Program

TOTAL ACADEMIC SUPPORT

1,019,680.18
19,427.76
329,339.15
156,544.07 328,238.03 207,139.51 262,560.96 278,456.29
194,477.70 59,376.55 68,582.65 152,304.63
. 221,124.2? ---
-. 3,29? ,2~!.,7~

575.80 1,732.68 2,661.80 4,970.28

1,020,255.98
19,427.76
329,339.15
158,276.75 328,238.03 207,139.51 262,560.96 278,456.29
197,139.50 59,376.55 68,582.65
152,304.63 221,124.27
}.~Q2.~?2.0_3.

655,604.53
17,929.75
175,293.06
56,576.69 296,404.22 165,540.36 223,328.24 246,690.20
176,278.39 53,029.14 60,325.09 97,752.35
141,968.0~
_2,366_, 720.Q5

STUDENT SERVICES Student Activities
Student Activities Programs Student Services Administration Student Affairs Financial Aid Administration
Financial Aid Office Student Records
Registrar & Admissions Office
TOTAL STUDENT SERVICES

480,273.82

585,456.73

500.00

255,097.30

844,0()9.3~
~---
2,1()4,89!-24 -- -----------500.00

480,273.82 585,956.73 255,097.30 844,069.39 2, !()5,397.24

76,589.94 475,249.66 216,998.02 614,502.63 1,383,340.25

OBJECT CLASSIFICATION

- ... - - ---

- - - - - - -

- - - -----

Operating

Supplies&

Travel --

J~xpenses

Equipment_

-

-

1,827.86 438.82
,266.68

3,999.48 132,741.76
15,681.06
152,422._30

1,514.00 5,2_05.00
6,719.00

5,954.43
111.78
156.75
5,189.88 5,797.15 2,743.28 4,772.01 5,665.86
600.17 1,576.81 1,323.72 . 578.88 2,898.27
. 37,368.99

134,106.31
1,386.23
77,112.34
76,933.18 19,496.66 36,950.87 34,460.71 22,950.23
15,246.94 4,770.60 6,933.84
25,484.40 76,257.97
532,090.,28_

224,590.71
76,777.00 19,577.00 6,540.00
1,905.00 3,150.00 5,014.00
28,489.00
366,04_2.71

17,333.81 8,578.41 2,481.68 7,705.99 36,099.89

346,325.87 85,033.66 30,747.60
218,627.17 680,734.30

40,024.20 17,095.00
4,870.00 3,233.60 65,222.80

ARMSTRONG ATLANTIC STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS EXPENDITURES Y~ar Ended June 30, 1997

FUND CLASSIFICATION

Personal

Unrestricted

Restricted

Total

Services

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INSTITUTIONAL SUPPORT

Executive Management

Office of the President

208,008.83

208,008.83

195,408.11

Vice President& Dean of Faculty

246,249.25

246,249.25

196,107.48

Vice President for Business & Finance

141,264.84

141,264.84

136,106.52

Fiscal Operations

Financial Services

365,727.01

365,727.01

299,152.21

Business Services

259,751.40

259,751.40

245,299.91

Human Resources

169,979.01

169,979.01

132,826.83

General Admin & Logistical Services

Institutional Research

224,102.92

224,102.92

170,592.85

Public Safety

522,384.38

522,384.38

432,989.07

Administrative Computer Center

664,670.57

664,670.57

308,698.58

Public Relations and Development

Advancement Office

305,208.83

973.50

306,182.33

235,800.46

.f.l,,...)

Public Relations Alumni Office Development Office

211,975.65 62,135.83 20,651.22

211,975.65 62,135.83 20,651.22

154,318.42 49,015.45 18,660.43

General Institution

Faculty & Staff Benefits-Non Payroll

403,628.67

403,628.67

403,679.62

General Institutional Expenses

0.00

College Work-Study Program

23,479.40

70,.94.10 . --- 9~,913.50

TOTAL INSTITUTIONAL SUPPORT

3,829,217.81

!1 ,407.!).9

},900,625.41 -.- 2,97,65?,91

OPERATION & MAINTENANCE OF PLANT Physical Plant Administration Director of Plant Operations Building Maintenance Maintenance Shops Custodial Services
Cleaning Services Utilities
Electricity, Natural Gas, Water Landscape and Grounds Maintenance
Groundskeeping Operations
TOTAL OPERATION & MAINTENANCE OF PLANT

135,536.11

933,148.08

488,720.44

734,401.87

~0~,"7_9~_}7 ~ --

2,60!MOQ.8?_

- --- 0.00

135,536.11 933,148.08 488,720.44 734,401.87
30~.794.37
2,600,600.87

105,908.40 358,983.38 154,885.76
202,736.88 822,514.42

OBJECT CLASSIFICATION

---.

--

-

Operating

Supplies &

Travel

E:xpe11ses

Equipment__ .-

4,528.92 3,574.31 1,583.67 2,536.59
1,592.99
4,128.47 2,663.58 6,968.93
2,520.36 2,791.62
538.50 21.00
33,448.9~

8,071.80 41,200.79
3,574.65
64,038.21 (1,756.67) 35,559.19
45,399.60 80,317.73 164,271.64
52,566.51 43,266.31 12,581.88
1,969.79
(50.95)
93,913.50
641,923,98

5,366.67
16,208.16 3,982.00 6,414.00 184,731.42 15,295.00 11,599.30
------ ----
... 24~.596.55

1,757.27 1,757.27

21,174.44 574,164.70 333,834.68 734,401.87
90,150.99 1,753,726.68

6,696.00
15,906.50 22,602.50

ARMSTRONG ATLANTIC STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS EXPENDITURES Y.ear Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

S C H 0 L A R S H I P S, F E L L 0 W S H I P S, A N D 0 T H E R

Scholarships

Scholarships-Federal

Scholarships-Endowment

Scholarships-State

Scholarships-Private

Fee Waivers

1,231,687.00

Restricted .
3,089,612.02 12,492.30
1,732,965.46 86,503.49

Total
3,089,612.02 12,492.30
1, 732,965.46 86,503.49
.. 1,231,{)_87.()0

- - ~"---
Personal Services _

TOTAL SCHOLARSHIPS, FELLOWSHIPS & OTHER

1,231,687.00 . 4,921,573.2?

6,153,260.27

0.00

TOTAL EDUCATIONAL & GENERAL EXPENDITURES

30,292,207.97

6,124,815.78

36,417,023.75

23,260,721:1 ~.

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING
Dormitory

...,...,

TOTAL STUDENT HOUSING

Ul

FOOD SERVICES

Snack Bar-Contracted

355,()84.82 355,084.82
.~84,904.79

0.00

. ~_55,084.82 355,084.82_

284 .901]9

52,3~5~87
52,395.87
8,391-?7

TOTAL FOOD SERVICES

284,9()~,79

0.00

284,~04,79

8,394.71

STORES AND SHOPS Bookstore

.. 1,550,060:80

... 1.5~()...06().80

.1~8.293.?~

TOTAL STORES AND SHOPS

1,550,0~0.80_

0.00

1,550,060.80

19!1,293. 75_

OTHER SERVICE UNITS Student Transportation
TOTAL OTHER SERVICE UNITS

.. ~4...~-t~-4()

. 4,846.46

4,84.46

0.00

4,846.46

0.00

INTERCOLLEGIATE ATHLETICS Intercollegiate Athletics

... 1.033,545.30 -

1,033,545.30

339,763.29_

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

- .. J,22_f!,44~J7

3,~2_8,442, 17

598,84!-68

TOTAL CURRENT FUND EXPENDITURES

._$33.52~0,6~0:1A. _ $6.:124.!15.?8 _$39,64M65.!,12 .$23,859,568.81

OBJECT CLASSIFICATION

-

-

----

--

Operating

Supplies &

Travel

f:xpense~-

EquipmenL"'

3,089,612.02 12,492.30
1, 732,965.46 86,503.49
-~- ~1.,2_~!,()!!?-()()

0.00

6,1 ~3,26,0.27'

256,247.74_ 11.,786,?1_7,.56

1.1.!3,83!-32

- -302,688.95

0.00

. 30?,688.95

0.00

36.41

. 276,473.61

36.41

27(),473.61

0.00

55.44

. 1,35p11.61

55.44

1,35.!,711.61

0.00

4,846_.46.

0.00

4,84{)~~

0.00

69,142.8~

624,63!P6

69,234.70

2,560,359.79

0.00

$325,482.44 $14,346,577.35

$1,113,837.32

REVENUE Student Fees
Fees-Student Activities Other Sources Union Board Sales Masquers Tickets Sales Student Photographic Services SGA Games Machines Inkwell Advertising Sales Yearbook Advertising Sales
TOTAL REVENUE
EXPENDITURES Intramural Athletics Jntramurals Administration Social and Entertainment Activities Social and Entertainment Activities Student Government Student Government Student Publications Student Publications Other Programs Other Programs
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance Adjustments- Prior Year
ENDING FUND BALANCE

ARMSTRONG ATLANTIC STATE UNIVERSITY
SCHEDULE OF OPERATJON OF STUDENT ACTMTJES Year Ended June 30, 1997

$18,598.00 1,867.00 246.00 650.00 2,449.82

$403,606.58 23,810.82

$427,417.40

60,859.59 214,856.12 124,984.15
58,994.66 20,579.30

480,273.82 (52,856.42)
90,812.49 (30,772.23)
$7,183.84

426

ARMSTRONG ATLANTIC STATE UNIVERSITY
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30, 1997

REVENUES Student Fees
Fees - Athletics Other Revenue
Gate Receipts ' Contributions
NCAA Distributions Other Sources
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Men's Basketball Baseball Men's Tennis Men's Cross Country Cheerleaders Women's Basketball Women's Tennis Women's Cross Country Women's Volleyball Women's Softball Medical, Training , Insurance & Other
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments- Prior Year
ENDING FUND BALANCE

$3,180.00 14,081.06
7,551.00 99,315.98

$1,037,818.99 124,128.04

$1 '161 ,947.03

80,024.76 229,130.00 171,959.51
41,935.24 17,778.87
7,021.95 162,294.90
58,167.11 16,672.84 86,729.68 21,814.59 140,015.85

1,033,545.30 128,401.73
21,309.46 591.20
$150,302.39

427

ARMSTRONG ATLANTIC STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FEDERAL FUNDS US Department of Education College Work-Study Program Pelf Grant Pelf Grant(Sept 93-Jun94) Supplemental Educ Opportunity Grant Chemistry Institute-Summer 1994-6981 Caribbean-Yentsch-2500 Eisenhower-Barnard Sum'96-29058 Eisenhower-Barnard Sum'96-28430 Eisenhower-Barnard Sum'96-20799 Eisenhower-Kilhefner Sum'96-1 0650 Eisenhower-Brush Sum'96-10492 Eisenhower-Schubert Sum'96-8335 Eisenhower-Richard Sum'96-1561 0 Eisenhower-Richard Sum'97-14857 Eisenhower-Barnard Sum '97-19995 Eisenhower-Schuberth Sum '97-9826 Eisenhower-Brush Sum'97-13515 Eisenhower-Barnard Sum '97-38633 Eisenhower-Hollis/Kilhefner Sum '97-191 00 Ft. Frederica-Yentsch-2400 Ft. Frederica-1 000-Kratzer Ft. Frederica-5000-Yentsch Ft. Frederica-Yentsch-2000 Marine Science Institute-Summer 1995 Math lnstitute-Summer95-32537 Math Institute-Summer 95-38060 Math Institute-Summer 95-26524 National Park Service-Ft Frederica Scholarship for Disadvantaged Students Medical Tech-22112 BSN-40072 ADN-71326
TOTAL FEDERAL FUNDS
STATE FUNDS African American Cultural Preservation Criminal Justice Training Center GSAMS-Education Department-3140 Georgia State-Giactone Hope Scholarship P/16-10000-Travel Prep-55000 Summer Plus/Speech Pathology Summer '95 Speech-15000 Speech Pathology-13000-Sum '96 Speech Speech Teaching Training-Wambold-1 0000
TOTAL STATE FUNDS

FUND BALANCE JULY 1, 1996

RECEIPTS

DEDUCTIONS/TRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

$0.00 (585,277.45)
(614.05)

$73,955.75 3,286,524.45
17,585.00 41,932.80
9,091.32
23.69

(3,336.29) (8,439.00)

(100.00)
(14,105.00) (32,462.00) (32,220.60) (26,524.00)
146.21
{702 ,932 .18)

2,000.00 1,000.00 4,800.00 2,000.00 14,105.00 32,462.00 32,220.60 26,524.00
7,497.00 40,072.00 41,689.00
3,633,482.61

$70,434.10 2,934,992.33
(13,930.31) 39,936.00
9,091.32 2,500.00 28,443.95 27,932.32 20,391.76 8,995.84 7,155.71 8,335.00 7,171.00 8,572.00 2,889.43
622.71 4,070.20
579.00 2,000.00 1,550.49
117.66 5,000.00
902.17
146.21
17,489.00 40,072.00 61,968.00
3,297,427.89

$3,521.65 17,585.00
1,996.80
23,103.45

$0.00 (233, 745.33)
13,930.31 0.00 0.00
(2,500.00) (29,034.31) (27,932.32) (20,391. 76)
(8,995.84) (10,492.00)
(8,335.00) (15,610.00)
(8,572.00) (2,889.43)
(622.71) (4,070.20)
(579.00) (2,000.00)
449.51 782.34 (200.00) 1,097.83
0.00 0.00 0.00 0.00 0.00 0.00 (9,992.00) 0.00 {20,279.00)
(389,980.91)

(134,313.55) 1,782.63
(384,882.37)
6,151.10 145.57
80.83 (511,035.79)

418,965.92 7,000.00
1'762,292.00 18,780.48
13,000.00 6.77
27.75
2,220,072.92

428,025.91 321.38
4,500.00 1, 732,965.46
9,760.38 36,803.93
524.35 16.49
8,991.54 6.77
27.75 7.50
2.221,951.46

0.00

(143,373.54) 1,461.25 2,500.00
(355,555.83) (9,760.38)
(18,023.45) 5,626.75 129.08 4,008.46
73.33
{512,914.33)

PRIVATE FUNDS Andalusia Project-Yentsch AASU Foundation Alumni Research AASU Foundation-History Project-Stone AASU Foundation-Discretionary Funds AASU Foundation-Sav Path-Med Tech Armstrong Atlantic State Unv-Library Physical Therapy Arts Institute-James Anderson

11,304.89 2,057.61
21,343.25

2,900.00 1,150.00 1,000.00 4,800.00 2,500.00 13,000.00 113,139.14

6,004.13 973.50
1,000.00 5,724.47 1,816.00 2,000.00 71,053.07

8,200.76 176.50
2,051.61 (924.47) 684.00
11,000.00 63,429.32

428

ARMSTRONG ATlANTIC STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FUND BALANCE

JULY 1, 1996

PRIVATE FUNDS (Continued)

Bamard-GCTM

506.94

BFII South-48000 Music Workshop-James Anderson

13,699.27

Callaway Professor

(14,260.40)

Candler (ADN) Candler Sports Medicine

29,814.02 10,330.97

Coastal Georgia Writing Project

16,920.19

Coastal Heritage Society

2,018.47

Chatham BOE-Brush-7211

Chemistry Outreach Brush-4000

Chemistry Project GSU-750

CISAIWallace

Coca Cola Teacher-67220

Dental Hygiene Equipment

Dewitt Wallace/Readers Digest

283,062.91

Georgia Humanities-Yentsch-15025

Grant

0.01

Health Science-Twin Lab

Holland-Dental Society

4,299.58

Lab Workshop -Hizer-6750

(68.25)

Lynch Nutritent

351.61

Lynch Magic

298.00

Philip Morris

22,467.90

Petroleum Research Institute

12,922.60

P-16 Challenge Grant

Southeast District Dental Society

2,985.42

Technology/Boyer Summit

TEFEI/Union Camp Summer 1997

TEFEI/Union Camp Summer 1996

TEFEI/Union Camp Summer 1995

The Gathering-Fertig

Troops To Teachers

1,992.65

American Chemical Society

4,937.71

Armstrong State College Alumni Scholarship

Armstrong State College Alumni Endowment Scholar

1,265.00

Art and Music Scholarship

6.84

Biology Scholarship

25,512.27

Chemistry Physics Faculty Scholarship

1,090.50

Duttenhaver Scholarship

Engineering Scholarship

21.46

General Scholarship

12,222.75

General Designated Scholarship

1,427.60

Gordon Scholarship

300.77

Historic Preservation

3,697.34

Hodge Foundation Scholarship

13,543.00

Jones Scholarship

3,097.61

Kiwanis Scholarship

Lucas Scholarship

600.00

Lundquist Scholarship

Math/Computer Science Scholarship

1,949.10

Menzel/Magnus Scholarship

1,163.41

RECEIPTS
3,689.00 48,000.00 16,680.00 28,235.28
30,000.00 74,021.03 15,000.00
7,977.00 4,000.00
750.00 400.00 43,835.16 5,752.50 19,809.09
(0.01) 5,000.00
10,082.06 200.00
2,821.84 6,032.02 106,266.00
4,500.00
18,777.95 163.25
15,000.00 207.30
(4,937.71) 8,048.00
15,917.99 2,208.00 (1,090.50)
25.00 2,714.54 10,314.00
1,033.00
6,000.00 147.85
600.00
26,436.25 37.89

DEDUCTIONSfTRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

3,100.60 40,340.14 12,479.55 38,269.70 29,814.02 26,239.18 37,594.01 14,236.57
1,727.29
1,499.96
127,226.42 472.64
4,304.26
10,013.81
8,107.38 33,988.39
874.16 18,777.95
163.25 14,729.44 2,199.95
8,857.00 1,900.00 17,826.00 6,780.00
2,736.00 6,799.49
1,966.00
12,457.00
1,173.00
5,261.00

1,095.34 7,659.86 17,899.72 (24,294.82)
0.00 14,091.79 53,347.21 2,781.90 6,249.71 4,000.00
750.00 400.00 42,335.20 5,752.50 175,645.58 (472.64)
0.00 695.74 4,299.58
0.00 551.61 298.00 25,289.74 10,847.24 72,277.61 2,985.42 4,500.00 (874.16)
0.00 0.00 270.56 0.00 0.00 (809.00) (635.00) (1,901.17) 20,940.27 0.00 25.00 0.00 15,737.26 1,427.60 (632.23) 3,697.34 7,086.00 3,245.46 0.00 27.00 0.00 23,124.35 1,201.30

429

ARMSTRONG ATLANTIC STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

PRIVATE FUNDS {Continued) Paderewski Scholarship Rad Tech Scholarship Roper Foundation Scholarship Rotary Education Scholarship Savannah Foods Scholarship Savannah Pathology Scholarship SEOG-Armstrong State College Matching Strickland Scholarship Warlick Scholarship

FUND BALANCE JULY 1, 1996
770.91 8,135.22
2,000.00 2,411.75 1,412.44
380.00
325.95

TOTAL PRIVATE FUNDS

508,319.27

ENDOWMENT FUNDS Bodziner Trust Boyd Trust Brockmeier Trust Burnett Trust Clark Trust Comer Trust English Trust Lundquist Trust Minis Trust Remley Trust Robinson, David Trust Robinson, Kate Trust Rosenzweig Trust Savannah Foods Trust Spencer Trust Trosdal Trust Williams Trust

3,977.45
354.95 3,274.71 2,284.59
773.49 1,812.47 4,805.62 3,283.20 1,926.53 3,369.60 1,256.51
807.00 1,752.72
395.04 10,856.85
824.93

TOTAL ENDOWMENT FUNDS

41,755.66

TOTAL RESTRICTED FUNDS-CASH BASIS

{663,893.04)

AMOUNTS EXPENDED BUT NOT REIMBURSED

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

~572,709.92

RECEIPTS
10,673.02
1,000.00
17.93
684,833.87
379.13 48,750.00
216.89 382.00 {160.93) 280.65 439.35 486.45 986.44 60.66 273.00 116.39
94.79 2,934.82
568.70 379.13 379.13
56,566.60
6,594,956.00
963,497.59
F.558,453.59

DEDUCTIONS/TRANSFERS

For Indirect. Adm

For Direct

Allow & Transfer

11,883.00

FUND BALANCE JUNE 30, 1997
0.00 770.91 6,925.24
0.00 2,000.00 2,411.75 2,412.44
380.00 0.00
343.88

592,368.33

600,784.81

1,663.00 2,500.00
291.00
100.00 541.00 713.76 1,000.00 284.80

709.00 3,650.54
425.00
1,190.00
13,068.10
6,124,815.78

23,103.45

~6.124,815.78 __123,1 03.45

2,693.58 46,250.00
280.84 3,656.71 2,023.66
513.14 1,538.06 4,292.07 3,984.84 1,987.19 3,642.60 1,372.90
192.79 1,037.00
538.74 11,235.98
14.06
85,254.16
(216,856.27)
963,497.59
~746,641.32

430

ARMSTRONG ATLANTIC STATE UNIVERSITY
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

BEGINNING FUND BALANCE I Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Gifts and Grants Clark Trust Fund Brockmeier Trust Fund Williams Trust Fund Private AASU General Loan Fund Paderewski Loan Fund Federal Perkins Loan Fund Federal Nursing Loan
TOTAL ADDITIONS
DEDUCTIONS
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non_-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $41,890.10

ENDOWMENT FUNDS
$1,520,802.53

41,890.10

1,520,802.53

TOTAL $1,562,692.63
1,562,692.63

136.70 341.56
9.49 378.84
866.59

800.00 100.00 1,000.00
1,900.00

800.00 100.00 1,000.00
136.70 341.56
9.49 378.84
2,766.59

0.00

0.00

0.00

0.00 $42,756.69

0.00 $1 522,702.53

0.00 $1,565.459.22

' 431

LOAN FUNDS Federal Perkins Loan Program Nursing Student Loans Private ASC General Loan Fund ASC Nursing Loan Fund Exchangette Loan Fund Gadsden Loan Fund Harmond Loan Fund Kiwanis Club Loan Fund Paderewski Loan Fund
TOTAL LOAN FUNDS
ENDOWMENT FUNDS Restricted As To Income Bodziner Trust Fund Boyd Trust Fund Brockmeier Trust Fund Burnett Fund Trust Clark Trust Fund Comer Trust Fund English Trust Fund Lundquist Trust Fund Minis Trust Fund Remley Trust Fund Robinson, David Trust Fund Robinson, Kate Trust Fund Rosenzweig Trust Fund Savannah Foods Trust Fund Spencer Trust Fund Trosdale Trust Fund Williams Trust Fund
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

ARMSTRONG ATLANTIC STATE UNIVERSITY
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

ADDITIONS

DEDUCTIONS

ADJUSTMENTS & TRANSFERS

FUND BALANCE JUNE 30, 1997

$7,363.35 $5,879.62
6,619.35 1,165.60
926.13 1,076.50 1,086.75 1,132.06 16,640.74
41,890.10

$9.49 $378.84
136.70
341.56 866.59

$0.00 0.00

$0.00 0.00

$7,372.84 $6,258.46
6,756.05 1,165.60
926.13 1,076.50 1,086.75 1,132.06 16,982.30
42,756.69

10,000.00 1,300,450.00
5,700.00 10,076.00 14,200.00 7,402.53 11,588.00 10,000.00 26,016.00
1,600.00 7,200.00 3,070.00 2,500.00 75,000.00 15,000.00 10,000.00 11,000.00
1,520,802.53
S1,562,692.63

100.00 800.00
1,000.00 1,900.00 S2,766.59

0.00
so.oo

0.00
so.oo

10,000.00 1,300,450.00
5,800.00 10,076.00 15,000.00
7,402.53 11,588.00 10,000.00 26,016.00
1,600.00 7,200.00 3,070.00 2,500.00 75,000.00 15,000.00 10,000.00 12,000.00
1,522, 702.53
S1,565,459.22

432

ARMSTRONG ATLANTIC STATE UNIVERSITY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS State Appropriations General Funds Lottery Funds EquipmenVTechnology/Construction Trust Fund Major Repair/Rehabilitation Funds Private Gifts Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Buildings Ashmore Hall Fine Arts Hawes Hall Health and Physical Education Solms Library Memorial College Center Physical Education Addition Victor Hall Maintenance Total Buildings
Improvements Other Than Buildings Campus Improvements Athletic Development Campus Communications Net
Total Improvements Other Than Buildings
Equipment Auxiliary Resident Instruction
Total Equipment
TOTAL EXPENDITURES/DEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Student Activities Transfers from Auxiliary Enterprises Fund Balance (Surplus) 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 To State Treasury- Lottery Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

Total

RENEWALS AND REPLACEMENTS

$350,000.00 100,000.00 269,000.00 683,509.00 40,000.00 174,382.03
1,616,891.03

$0.00 0.00

$350,000.00 100,000.00 269,000.00 683,509.00 40,000.00 174,382.03
1,616,891.03

0.00

171,370.40 31,177.13 10,819.22
326,015.56 12,819.22 7,641.75
177,875.77 133,777.00
10,819.22 37,765.00 920,080.27
114,810.11 41,351.16 171,329.07 327,490.34
13,012.68 386,763.87 399,776.55
1,647,347.16
28,097.13 2,359.00
30,456.13 315.92
315.92
315.92

0.00 0.00 0.00 0.00
0.00 0.00

171,370.40 31,177.13 10,819.22
326,015.56 12,819.22 7,641.75
177,875.77 133,777.00
10,819.22 37,765.00 920,080.27
114,810.11 41,351.16 171,329.07 327,490.34
13,012.68 386,763.87 399,776.55
1,647,347.16
28,097.13
2,359.00 0.00
30,456.13
315.92 0.00
0.00 0.00
315.92 0.00
315.92

65,980.65 65,980.65
0.00 65,980.65
129,883.59 129,883.59 642,314.64
3,498.64
709,716.22 709,716.22

433

ARMSTRONG ATLANTIC STATE UNIVERSITY
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

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
Construction and Equipment 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

$39,486,975.56 (103,912.35)

$39,383,063.21

$932,844.23 180,993.09

1,113,837.32 6,222,753.15 1,647,347.16
65,980.65
256,092.41

9,049,918.28
256,092.41 48,176,889.08

$48,176,889.08

434

ARMSTRONG ATLANTIC STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LAND Main Campus and Other
I
TOTAL LAND
BUILDINGS Administration Building Bookstore/Computer Center Coastal Georgia Center Chemical Storage Fac General Classroom Fine Arts Gamble Hall Hawes Hall Health and Physical Education Health Professions/Ashmore Hall Jenkins Hall Lane Memorial Library Maintenance Memorial College Center Physical Education Building(Addition) Physical Therapy Public Safety Solms Hall Trailers Victor Hall

YEAR

INVESTMENT

ACQUIRED JULY 1, 1996

$258,253.82

258,253.82

ADDITIONS

ADJUSTMENTS/ INVESTMENT

DEDUCTIONS TRANSFERS

JUNE 30, 1997

$0.00

$0.00

$0.00

$258,253.82

0.00

0.00

0.00

258,253.82

1965 1965 1982 1978 1995 1975 1965 1965 1965 1977 1965 1965 1965 1969 1994 1994 1981 1969 1994 1969

666,146.93 1,393,787.02 3,160,669.91
8,532.68 1,418,645.84 2, 754,788.69
981,789.71 509,692.05 1,086,575.58 2,270,663.14 405,433.90 1,435,790.78 230,841.95 802,729.05 6,646,609.08 401,668.10
40,341.18 1,043,829.82
102,134.59 568,177.81

6,135,221.89 31,177.13
5,000.00 326,015.56 171,370.40
7,641.75 37,765.00 240,640.90 221,308.26
7,000.00
22,457.66

14,853.00 213,734.65

666,146.93 1,393,787.02 3,160,669.91
8,532.68 7,553,867.73 2,785,965.82
981,789.71 514,692.05 1,412,591.14 2,442.033.54 405,433.90 1,443,432.53 283,459.95 1,043,369.95 7,081,651.99 401,668.10
40,341.18 1,050,829.82
102,134.59 590,635.47

TOTAL BUILDINGS
IMPROVEMENTS OTHER THAN BUILDINGS Water Distribution Campus Improvements Electrical Disbribution Athletic Development Campus Lighting Campus Communications Net
TOTAL IMPROVEMENTS OTHER THAN BUILDINGS
LIBRARY COLLECTIONS General Acquisitions Donations
TOTAL LIBRARY COLLECTIONS

25,928,847.81 7,205,598.55

43,948.41 1,131,043.75
156,179.03 450,939.82 125,844.35 343,226.30
2,251,181.66

114,810.11 41,351.16
171,329.07 327,490.34

5, 192,750.52 33,267.05
$5,226,017.57

180,993.09 $180,993.09

0.00 0.00

228,587.65

33,363,034.01

0.00

43,948.41 1,245,853.86
156,179.03 492,290.98 125,844.35 514,555.37
2,578,672.00

5,373,743.61 33,267.05
$5,407,010.66

435

ARMSTRONG ATLANTIC STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

EQUIPMENT Administration Building Administration Annex Athletic Trailer Bookstore/Computer Center Central Stores/Mailroom Coastal Georgia Center Coastal Georgia Center Fine Arts Gamble Hall Hawes Hall Hawes Hall Annex Health and Physical Education Health Professions/Ashmore Hall Jenkins Hall Lane Memorial Library Maintenance Building Memorial College Center Physical Education Building Physical Education Building,(Addition) Physical Therapy Public Safety Solms Hall Victor Hall Victor Hall Annex

YEAR ACQUIRED

INVESTMENT JULY 1,1996
323,706.02 11,511.03 80,450.12
375,125.85 228,466.26 216,604.73
227,304.17 161,752.14 265,964.08
21,733.66 27,751.99 416,387.55 569,003.58 483,006.93 389,083.02 163,746.02 366,037.20 335,000.00 259,512.97 68,988.39 477,604.61 336,953.74 16,980.64

ADDITIONS

ADJUSTMENTS/ INVESTMENT

DEDUCTIONS TRANSFERS

JUNE 30, 1997

15,312.41 18,901.49
4,642.54 590,804.73
42,786.79 191,219.70
22,269.96 62,260.13 18,739.59 63,723.35 28,387.75 78,608.54 (37,301.97) 53,907.50 35,665.30 28,773.89 29,933.02
5,107.00 2,000.00
67,958.58 12,136.00

90,067.29
161,001.03
1,608.60 3,415.49

2,500.00 (335,000.00)

339,018.43 30,412.52 85,092.66
965,930.58 138,398.97 259,391.52 191,219.70 249,574.13 224,012.27 284,703.67
85,457.01 56,139.74 494,996.09 370,700.58 536,914.43 427,248.32 192,519.91 395,970.22
5,107.00 261,512.97
67,379.79 474,189.12 404,912.32
29,116.64

TOTAL EQUIPMENT

5,822,674.70 1,335,836.30

256,092.41

{332,500.00)

6,569,918.59

TOTAL INVESTMENT IN PLANT

~39,486,975.56 ~9.049,918.28

~256,092.41

{~1 03,912.35) $48,176,889.08

436

ARMSTRONG ATLANTIC STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSIT Admission Deposit Alpha Eta Society Armstrong Garners Armstrong Foundation Biology Field Trip Baltic Studies British Studies Summer 1994 Butler Conference Cat Tickets Community Services Activity Fee Community Support Crime Prevention Institute Department Education Cash Elk National Fine Arts Sunshine . Health Career Recruit Day Language and Literature Loan Check Suspense Lockheed Lombardo Math Tournament National Student Speech Middle School Conference North umbria Nursing State Liability Insurance Nursing Class June 1996 Pathways-Gala Philisophical Debate Parents Plus Loan Police Academy Prince Hall Practice Room Keys Recruiter's Fair Sigma Tau Delta Silent Witness Student Change Student Georgia Association Educators Teacher Supervision Tip/Education Union Camp/TEFEI Wachovia/FNL Wachovia/NDSL Writing Center Yard Sale
TOTAL FUNDS HELD ON DEPOSIT

FUND BALANCE JULY 1, 1996
$7,147.98 954.89 175.00 0.01 32.04
3,315.40 1,584.61 2,466.80
268.00 10,040.44 4,552.38 31,974.44
333.24 316.00 1,610.06
403.00 2,708.51
1,560.12 419.31
1,782.46
1,745.69 565.84
26,633.04 2,923.07 20.00 5,309.09
1,120.00 3,202.14 18,668.58
601.50
132,433.64

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

$7,050.00 614.00
13,989.86 3,808.00
(100.00) 27,680.39
8,103.00
18,565.36 14,172.39 4,278.77 3,402,413.00
1,000.00 5.00
1,050.00
2,666.25 900.00
2,226.00 520.00 875.00
6,650.00 9,669.27
2,341.90 290.35
1,543.68 2,053.00
950.00 150.00 1,140.00 448.00 9,902.58 5,681.19
36,925.00 1,361.92 1,120.00 1,584.61 295.74 1,010.14

$4,250.00 100.21
13,974.87 3,291.41 700.00
28,892.18 9,197.62 268.00
27,269.07 11,533.92
9,834.61 3,402,413.00
666.00
612.64 12.50
2,640.00 900.00 403.00
1,507.09 127.86
6,650.00 8,898.80
419.31 2,341.90
198.24 1,543.68 2,554.10
550.00
1,286.21 286.00
2,375.20 3,390.43
36,997.72 821.63
1 '160.00 100.00 100.00
1,414.13

$9,947.98 1,468.68 175.00 15.00 548.63 2,515.40 372.82 1,372.18 0.00 1,336.73 7,190.85
26,418.60 0.00
334.00 5.00
770.60 303.50 1,636.31
0.00 0.00 3,427.42 392.14 875.00
2,330.59 0.00 0.00
92.11 0.00
1,281.36 400.00 150.00
1,599.48 727.84
34,160.42 5,213.83 20.00 5,236.37 540.29 1,080.00 4,686.75
18,864.32 197.51

3,592,934.40

3,589,681.33

135,686.71

437

ARMSTRONG ATLANTIC STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS FOR DESIGNATED SCHOLARSHIPS Air Force Aid Society ADK Scholarship AAUW American Business Women Appleby Aldergate Army Emergency Relief Alpha Eta Avery, Viola Banner-Private Banner-Campus Based Bleur Bouhan Foundation Bond, Billy Boston Button Stephen Chickfila Churches Circle Tallulah Falls Clara Abbott Class Of37 Claxton Bank Coca Cola Columbia Communications Cooper Covenant Childrens Dental Hygiene Dixie Crystal Dunwoody Medical Center Auxiliary Duttenhaver Effingham County Hospital Engineering Society Fire Sprinkler Food Lion Fort Stewart/Hunter Fulton County Public Schools Georgia Alpha Epsilon Georgia Pacific Georgia Incentive Grant Georgia Ports Authority Georgia Higher Education Authority Spring '97 Georgia Higher Education Authority Spring '96 Georgia Higher Education Authority Summer '96 Georgia Higher Education Authority Fall '96 Gibson/Hamilton Candler Goldie Glenn Gooch Scholarship Grant Gulfstream Management Association Hames, Curtis-Georgia Southern Homebuilders Independent Lifet Jasper City Rotary Jericho

FUND BALANCE JULY 1, 1996
100.00 547.88 3,000.00
167.00 4,386.31 2,300.00 3,123.00 11,724.15
1,000.00 625.00
4,968.00 4,500.00 2,165.56 5,145.95
996.96 1,055.00
735.00

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

1,000.00 84.00
1,500.00 1,700.00
600.00 1,334.00 1,450.00
100.00 250.00 1,350.00
2.00 1,000.00 1,500.00
600.00 918.00 3,200.00 1,666.00 500.00 1,000.00 2,000.00 1,786.00 500.00 500.00 792.00 500.00 11,300.00 1,000.00 1,000.00 4,418.00 500.00 3,500.00 600.00
23.00 750.00 500.00 500.00 1,000.00 150.00 2,996.00 42,284.00
3,090,338.03 {2, 165.56)
580,895.48 10,926,250.06
5,000.00 2,000.00 5,933.36
788.00 1,200.00
300.00 1,650.00 2,000.00 2,000.00
275.00

500.00 84.00
666.00 1,700.00
600.00 1,334.00 1,366.00
100.00 250.00 1,350.00
500.00 1,500.00
600.00 918.00 3,200.00 1,666.00 3,500.00 1,000.00 2,000.00 1,786.00 500.00 502.00 792.00 500.00 10,469.00 1,000.00 1,000.00 4,418.00 3,623.00 3,500.00 600.00
500.00 500.00 500.00 2,000.00 150.00 2,996.00 45,373.00 4,500.00 3,023,068.18
586,041.43 10,926,250.06
4,600.00 2,000.00 5,000.00
788.00 1,200.00
1,650.00 2,000.00 2,000.00
275.00

500.00 0.00
834.00 0.00 0.00 0.00
84.00 0.00 0.00 0.00 2.00
500.00 0.00
100.00
0.00 547.88
0.00 0.00
0.00 165.00
5,217.31 0.00
2,300.00 0.00 0.00 0.00 0.00
11,747.15 250.00 0.00 0.00 0.00 0.00 625.00
1,879.00 0.00
67,269.85 0.00 0.00 0.00
400.00 0.00
1,930.32 1,055.00
735.00 3oo.po
0.00 0.00 0.00 0.00

438

ARMSTRONG ATLANTIC STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUND BALANCE

JULY 1, 1996

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued)

Kempsville Ruritan

1 Kids Who Care

Kroger

Landings Club Foundation

2,937.00

Leadership Team

Liberty County Board of Education

1,500.00

Marine Corps

Martin Luther King Society

Martin Scholarship

3,500.00

Melaver

1,227.00

Natinal Service

Nationsbank

Norfolk Foundation

Penn State Grant

PEO

Pheaa-York Bank

266.00

Persse

16,863.55

Porton

Porter

1,956.89

Porter Pierpoint

Primative Baptist

Regents Scholarship

750.00

Regents Opportunity

Respiratory Therapy

Retired Federal Employees

Richmond Hill Elem School

Richmond Hill High School

165.00

Roadway Package System

643.80

Sapelo Island Research

833.00

Shearhouse

12,455.00

Showfolks Retirement

Showman's League

Statesboro Service

St. Joseph Nursing

St. Joseph Nursing Alumni

Teagle Foundation

Ty Cobb Educational

Union Camp Charity

Union Missionary Baptist

Va B Council PTA

Vanderbilt Scholarship

Walmart Foundation

1,000.00

Windsor Forest High School

Women of Worth

1,970.00

TOTAL DESIGNATED SCHOLARSHIPS

92,608.05

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

800.00 1,100.00
333.00 3,250.00
500.00 500.00 524.00 300.00 3,500.00
13,496.81 588.00
1,500.00 3,497.00
500.00
549.93 1,000.00
43.11 7,109.00
925.00 4,150.00 8,000.00
500.00 500.00 896.00
3,431.57 1,333.00
500.00 750.00 800.00 1,200.00 3,800.00 500.00 10,667.00 6,000.00 150.00 500.00 440.00
500.00

500.00 1,100.00
333.00 5,750.00
500.00 500.00 524.00 300.00 3,500.00
68.00 10,771.75
588.00 1,500.00 3,231.00
500.00 266.00 1,628.00 1,000.00 2,000.00 7,109.00 925.00 4,900.00 8,000.00 500.00 500.00 896.00 166.00 2,980.00 2,166.00
500.00 750.00 800.00 1,200.00 3,300.00 500.00 10,667.00 6,000.00 150.00 500.00 440.00 1,000.00 500.00

300.00 0.00 0.00
437.00 0.00
1,500.00 0.00 0.00
3,500.00 1,159.00 2,725.06
0.00 0.00 266.00 0.00 0.00 15,785.48 0.00 0.00 0.00 0.00 0.00 0.00
0.00 1,095.37
0.00 12,455.00
0.00
0.00 0.00 500.00 0.00 0.00 0.00 0.00
0.00 0.00 1,970.00

14,797,450.79

14,751,924.42

138,134.42

439

ARMSTRONG ATLANTIC STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

PAYROLL OPERATIONS Payroll Deductions Nations/Auto Direct Deposit AAUP Athletic Donation Cap and Gown College Foundation Credit Union Federal Income Tax With holdings F I C A-Employee F I C A-Medicare-Employee Garnishments Georgia Defined Contribution Plan Insurance/Sheltered Dental Insurance/Dental Insurance/Health Insurance/Group Life lnsurance/LTO lnsurance/LTD2 lnsurance/LTD3 lnsurance/LTD4 Insurance/Sheltered Health Insurance/Sheltered Life Family Insurance/Sheltered Life Supplement Meals Medc Sheltered ORP1-TIAA ORP2-VALIC ORP2-Fidelity State Income Tax Withholdings Tax Levy Teachers Retirement Sheltered Tax Sheltered Annuities United Community ;=;upport FICA FICNMedicare Insurance Health Insurance Life ORP1-TIAA ORP2-Valic ORP2-Fidelity Retirement-State Retirement-Local
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1, 1996

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

14.75 55.25
12.50 1,459.00
0.86 0.20 1,873.46 25.36
9,965.50 18,204.16
3,834.38 286.23 924.44 212.46
1,442.72 18,939.29
4,394.55
4.00
290.00 37.00
345.68 13.67
90,153.50 11,579.28
400.00
5,733.85 3,400.00
173,602.09
$398,643.78

8,103,693.49 1,196.08
3,370.55 14,697.36 149,472.16 2,150,664.04 986,744.99 258,184.77 29,166.84 79,553.15 117,176.30 117,603.60 47,102.40 27,734.87 8,435.14 17,190.52
1,816.04 12,142.83 346,888.10 29,192.95 59,300.03 10,185.18
19.00 153,167.65
99,770.25 1'118.32
745,911.65 7,437.25
572,068.98 543,008.71
15,526.70 986,399.31 258,184.77 1 ,448,200.00
73,612.77 185,225.20 118,688.41
1,659.60 1 ,567,387.82
{3,400.00)
19,345,497.78
$37,735,882.97

8,103,693.49 1,196.08 55.25 3,370.55
14,694.86 149,415.66 2,150,664.04 986,744.99 258,184.77 29,965.51 79,553.15 117,176.30 117,335.50 50,894.26 28,778.62
8,473.48 17,206.55
1,771.57 11,967.49 347,170.90 29,125.32 59,548.83 10,185.18
153,167.65 99,770.25 1,118.32
745,911.65 7,320.19
572,068.98 542,981.21
15,506.70 986,744.99 258,184.77 1,449,039.30
72,010.92 185,225.20 118,688.41
1,659.60 1,567,387.74
19,353,958.23
$37,695,563.98

14.75 0.00 0.00
15.00 1,515.50
0.86 0.20 1,074.79 25.36 0.00 10,233.60 14,412.30 2,790.63 247.89 908.41 256.93 1,618.06 18,656.49 67.63 4,145.75 0.00 19.00 0.00 0.00
4.00 117.06
0.00 317.50
57.00 0.00
13.67 89,314.20 13,181.13
400.00
5,733.93 0.00
165,141.64
438,962.77

440

Augusta State University
FINANCIAL REPORT
For the Year Ended June 30, 1997

AUGUSTA STATE UNIVERSITY Augusta, Georgia

William A. Bloodworth, Jr.
President

Fred Barnabei
Vice President for Student Affairs

441

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

AUGUSTA STATE BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Entemrises RESTRICTED

TOTAL

$1,728,202.78 225,510.63 83,271.74 376,774.87
Sl2,413, 760.02

($208, 765.47) ($531,295.67)

200,510.72

960,414.02

380,994.33 3,319.34

Si376,058.92 $429,118.35

$988,141.64 0.00
1,386,435.37 0.00
464,266.07 380,094.21
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Sl3,218,937.29

$684,745.65

$28,786.30

1,357,980.45 2,042,726.10

5,856.00 34,642.30

$0.00 0.00

$713,531.95 0.00 0.00 0.00
1,363,836.45 0.00
2. 077,368.40

94,000.00
242,446.57 16,256.07
18,331.28

174,000.00
167,166.82 249.80

429,118.35

371,033.92 _i_2,413,760.02

341,416.62 Sl376,058.92

429,118.35 $429,118.35

268,000.00 0.00
409,613.39 16,505.87 0.00 18,331.28 0.00
429,118.35 0.00 0.00 0.00
1,141,568.89
Sl3,218,937.29

442

UNIVERSITY SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGSNCY FUNDS

$120,054.59 665,366.98

$14,318.59 $1,980,275.46 172,523.60

$760,442.88

$0.00

$496,279.94

2,047,611.49 30,675,866.08
2,402,170.90 6,259,373.83 9,588,819.50

$785.421.57

$186,842.19 $1.980.:275.46

$760,442.88 $50.973,841.80 ~96,279.!M_

$0.00

$0.00 $1 ,957,052.65

$1,773.70

$0.00

$0.00

0.00

0.00 1,957,052.65

1,773.70

496,279.94

0.00

496,279.94

758,669.18

95,336.38

23,222.81

50,973,841.80

690,085.19

186,842.19

785,421.57 $785.421.57

186,842.19

23,222.81

~186,842.19 $1,980.275.46

758,669.18 $760,442.88

50,973,841.80 $50.973,841.80

0.00 $496,279.94

443

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations Unexpended Plant Funds- EfT/C Trust Fund 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. Govemment 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 Funds To State Treasury- LotteryFunds/Regular 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 TRANSFERS
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, 1997

AUGUSTA STATE
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enternrises

FUNDS RESTRICTED

$30,621,581.10

$0.00 3,305,518.95

$0.00

2,586,934.75 2,533,537.79
14,305.18 1'193, 176.28
8,067.67

18,938.18 30,640,519.28

7,228.01 3,312,746.96

960,414.02 7,296,435.69

TOTAL CURRENT
FUNDS
$30,621.581.10 3,305,518.95 0.00 0.00 2,586,934.75 2,533,537. 79 14,305.18 1'193, 176.28 8,067.67 0.00 0.00 0.00 26,166.19 0.00 960,414.02
41,249,701.93

30,575,370.41 29,084.01 1,039.86
30,605,494.28 35,025.00

3,059,425.86

5,972,461.68

29,678.74

3,059,425.86 253,321.10

6,002,140.42 1 ,294,295.27

36,547,832.09 3,059,425.86 0.00
29,084.01 1,039.86 0.00
29,678.74 0.00
0.00 0.00 0.00 0.00
39,667,060.56
1 ,582,641.37

0.00 35,025.00
9,977.36 326,031.56 $371,033.92

(279,497.5Z) (279,497.57) (26, 176.47)
(17,165.46) 384,758.55 $341,416.62

0.00 1,294,295.27 (1 ,260, 185.78)
395,008.86 $429,118.35

0.00 (279,497.57) (279,497.57) 1 ,303,143.80 (1 ,267,373.88) 1'1 05,798.97 $1,141,568.89

444

UNIVERSITY
IN FUND BALANCES June 30, 1997

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

17,601.00

Unexgended

PLANT FUNDS Renewals And ReglaCE'ments

$0.00

$0.00

2,377,056.00

Investment In Plant
$0.00

5,867.00 17,463.55

169,260.66

15,358.38

23,044.78

4,843.98

4,519,320.07

40,931.55

0.00

2,569,361.44

20,202.36

4,519,320.07

6,948.76 3,677.58
10,626.34 30,305.21

924.54 5,555.68

2,581,100.05 138,131.58

0.00

2,725,711.85

0.00

(156,350.41)

36,660.46 7,182.12
43,842.58 (23,640.22)

284,721.03
284,721.03 4,234,599.04

0.00 30,305.21
755,116.36
~785,421.57

0.00 0.00 14,639.87 172,202.32
~186,842.19

164,847.00 164,847.00
8,496.59 3,557.68 11,168.54
~23,222.81

114,650.57 114,650.57 91,010.35
667,658.83
~758,669.18

0.00 4,234,599.04
64,927.05 46,674,315.71
~50,973,841.80

445

AUGUSTA STATE UNIVERSITY
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Equipmentrrechnology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues
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 Hospital and Clinics Total Educational and General 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 To State Treasury- Lottery Funds/Regular
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

UNRESTRICTED

EDUCATIONAL

AUXILIARY

&GENERAL

ENTERPRISES

RESTRICTED

$10,907,807.82
18,763,537.00 269,000.00
890.00

$0.00

$0.00

3,156,003.94 1,719,279.77
13,884.13 1 ,075,771.84
7,522.00

447,031.18 233,315.10 30,621,581.10
30,621,581.10

0.00 3,305,518.95 3,305,518.95

5,972,461.68 5,972,461.68

14,758,235.02 55,607.23
138,584.95 3,593,897.81 2,451,199.48 4,183,440.67 3,317,915.45 2,076,489.80
30,575,370.41

0.00 3,059,425.86

1,083,489.17
5,413.28 23,013.50 24,292.91 147,618.09
4,688,634. 73
5,972,461.68

30,575,370.41

3,059,425.86

5,972,461.68

18,938.18
(29,084.01) (1 ,039.86)
(11 '185.69)

(279,497.57) 7,228.01

1,294,295.27

(272,269.56)

1,294,295.27

TOTAL CURRENT
FUNDS
$10,907,807.82 0.00
18,763,537.00 269,000.00 0.00
3,156,893.94 1'719,279. 77
13,884.13 1,075,771.84
0.00 7,522.00
0.00 0.00 447,031.18 0.00 233,315.10 36,594,042.78
3,305,518.95
39,899,561.73
15,841,724.19 55,607.23
143,998.23 3,616,911.31 2,475,492.39 4,331 ,058. 76 3,317,915.45 6,765,124.53
0.00 36,547,832.09
3,059,425.86
0.00
39,607,257.95
1,294,295.27 (279,497.57)
26,166.19 0.00
(29,084.01) {1 ,039.86)
I
1,010,840.02

NET INCREASE (DECREASE) IN FUND BALANCES

~35,025.00

(~26,176.47)

~ 1,294,295.27

~1,303,143.80

446

AUGUSTA STATE UNIVERSITY

SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

REiVENUES 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

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hosj;!ital

Activities

$30,071,970.61

$549,610.49

18,320.80

617.38

TOTAL REVENUES AND OTHER ADDITIONS

30,090,291.41

550,227.87

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

30,054,803.06
29,084.01 1,039.86

520,567.35

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

30,084,926.93

520,567.35

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers

TOTAL TRANSFERS AMONG FUNDS

0.00

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

5,364.48

29,660.52

ADJUSTMENTS/RECLASSIFICATIONS

9,977.36

BEGINNING FUND BALANCE

113,245.51

212,786.05

AUXILIARY ENTERPRISES
$0.00 3,305,518.95
7,228.01 3,312,746.96
3,059,425.86
3,059,425.86
{279,497.57) (279,497.57)
(26,176.47) (17,165.46) 384,758.55

FUND BALANCE, JUNE 30, 1997

~128,587.35

3242,446.57

$341.416.62

TOTAL
$30,621,581.10 3,305,518.95 0.00 0.00 0.00 0.00 0.00 26,166.19 0.00
33,953,266.24
30,575,370.41 3,059,425.86 0.00 0.00 29,084.01 1,039.86 0.00 0.00
33,664,920.14
0.00 {279,497.57)
(279 ,497 .57)
8,848.53
(7, 188.10)
710,790.11
$712.450.54

447

AUGUSTA STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

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 State of Georgia - Lottery Funds Equipmenvrechnology/Construction/Trust Fund 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 and Fees Fees-Transcript Fees-Teachers Transcript Evaluation Fees-I.D. Cards Fees-Returned Checks Fees-Testing Fees-Learning Center Fees-Nursing Fees-Receipt Copies Fees-Teleconference Breakage Fees Supply Reimbursement-Fine Arts Fees-Continuing Education Fees-Center for Creative Arts Other Sources Rents Salvage Sales Overhead-Research Center Commissions Recoveries-Flex Spending Accounts Insurance Recoveries From Claims Student Activities-Other Administrative Cost Allowance College Work-Study Program Perkins Student Loan Program Supemental Educ Opport Grans Prog Pell Grants Program Other Revenue
Total Educational and General

UNRESTRICTED RESTRICTED

TOTAL

$8,016,909.45 283,204.30 453,718.75
2,076,489.80 77,485.52
18,578,377.00 126,160.00 59,000.00 269,000.00 890.00
28,959.57 21,562.50
7,150.00 1,259.00 6,126.94 22,315.50 4,714.51 3,368.00
16.25 15.00 395.53 7,115.93 287,849.42 56,183.03
77,893.69 6,749.91 455.00
16,551.92 65.49
532.03 95,891.74
8,909.80 3,677.58 12,305.94 8,463.00 1,819.00
30,621,581.10

$0.00
$3,156,003.94 1,719,279.77 13,884.13 1,075, 771.84 7,522.00
5,972,461.68

$8,016,909.45 283,204.30 453,718.75
2,076,489.80 77,485.52
18,578,377.00 126,160.00 59,000.00 269,000.00
3, 156,893.94 1,719,279.77
13,884.13 1,075,771.84
7,522.00
28,959.57 21,562.50
7,150.00 1,259.00 6,126.94 22,315.50 4,714.51 3,368.00
16.25 15.00 395.53 7,115.93 287,849.42 56,183.03
77,893.69 6,749.91 455.00
16,551.92 65.49
532.03 95,891.74
8,909.80 3,677.58 12,305.94 8,463.00 1,819.00
36,594,042.78

448

AUGUSTA STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

CURRENT FUNDS REVENUES (Continued) Auxiliary Enterprises ,Food Service Cafeteria Stores and Shops Bookstore Interest Income Athletics Fees-Athletics Other Service Units Student Transportation Transportation Fee Parking Operations Fees & Fines Vending - Contracted Commissions
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED RESTRICTED

TOTAL

272,403.55
1,976,614.51 3,696.16
899,558.13

272,403.55
1,976,614.51 3,696.16
899,558.13

36,930.00 80,877.00 35,439.60 3,305,518.95

36,930.00

80,877.00

35,439.60

0.00

3,305,518.95

$33,927,100.05 $5,972,461.68

$39,899,561.73

449

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

College of Arts and Sciences

Dept of Biology

Dept of Chemistry & Physics

Dept of Fine Arts

Dept of History & Anthropology

Dept of Language, Literature & Communications

International Programs

Dept of Math & Computer Science

Dept of Military Science

Dept of Nursing

Dept of Political Science & Philosophy

Dept of Psychology

Dept of Sociology

College of Business

~

School of Business

U1
0

School of Education

Dept of Clinical & Professional Studies

Dept of Teacher Development

Dept of Health/Physical Education

P-16 Network Planning

ET&CTF Projects

Community Education

Dept of Continuing Education

Center for Creative Arts

Preparatory and Remedial Instruction

Dept of Developmental Studies

Summer Scholar Program

TOTAL INSTRUCTION

RESEARCH Individual or Project Research Research&Development Projects

TOTAL RESEARCH

PUBLIC SERVICE Community Services Radio Station Performing Arts Theater

TOTAL PUBLIC SERVICE

AUGUSTA STATE UNIVERSITY

SCHEDULE OF CURRENT FUND EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted

Total

OBJECT
Personal Services

CLASSIFICATION

Operating

Supplies &

Travel

_Expenses __

Equipment

$864,674.00 665,803.74 962,689.23 588,294.69
2,295,665.56
1'144,796.98 31,776.16
512,474.44 531,002.32 744,547.07 550,107.38
2,094,679.34
589,627.43 979,789.74 605,811.14
15,003.75 259,339.00
428,919.71 56,183.03
809,096.47 27,!)53.84
14,758.~~5.0~

$0.00 15,173.29 58,427.96
1,000.00 19,999.92 133,287.22
589.00
30,000.00 17,597.00
46,086.16
19,999.92 39,252.26 494,515.16
86,496.53
120,233.19
831.56
1,083,489.17

864,674.00 . 680,977.03 1,021,117.19 589,294.69 2,315,665.48 133,287.22 1,145,385.98
31,776.16 542,474.44 548,599.32 744,547.07 550,107.38
2,140,765.50
609,627.35 1,019,042.00 1,100,326.30
15,003.75 345,835.53
549,152.90 56,183.03
809,928.03 - 27,953.84
15,841,724.19

$773,036.34 597,588.88 942,194.71 556,213.66
2,225,153.86 4,081.00
1,095,937.55 21,122.04
515,923.44 509,039.53 706,137.73 512,998.69
2,045,791.99
595,446.27 927,763.50 1 ,027,437.44
359,850.13 47,783.07
765,123.17 2!.184.!)1
14,255,807.91

- -

5?,607,23

~?.607-23

--
0.00

-55,607.23 55,607.23

12,665.75 12,665.75

23,971.84

3,413.28

~- _ 1_1_~.6_13.1!._ ___ ~-- ~.OQ()~()O_

27,385.12
__1 1~ ,613,11

~----!38,~8_4,~~ ------ ?,4_1_3,213 -- ___14~.9~8.2~

22,075.15 83,271.34
105,346:49

$3,759.92 2,423.17 7,833.38 6,045.65
11,293.94 743.32
4,590.60
1,148.84 4,418.88 4,643.02 3,137.94
13,514.24
1,648.28 10,211.48 3,789.81
2,447.58
2,737.42 0.00
4,034.60
88,422.07

$63,031.44 60,794.25 54,121.71 14,527.38 71,843.68 128,462.90 23,215.83 8,196.12 18,870.74 19,218.91 24,642.32 26,596.75
72,769.37
9,059.80 63,902.62 44,013.63 12,556.17 68,288.35
161,341.07 8,399.96
21,373.34 768.93
975,995,?_'7_

$24,846.30 20,170.73 16,967.39 12,508.00 7,374.00
21,642.00 2,458.00 6,531.42 15,922.00 9,124.00 7,374.00
8,689.90
3,473.00 17,164.40 25,085.42
277,547.18
25,224.28
19,396.92
521,498.94

31,859.46 31,859.46

8,31_E)_._52 8,376.52

2,705.50 2,705.50

439.05 439.05

5,309.97 17,538.63
22,848.60

15,364.09 15,364.09

AUGUSTA STATE UNIVERSITY

SCHEDULE OF CURRENT FUND EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

OBJECT
--

C..

L

A

S

S

I

F -

I

C
-

A-T

I

O

N

Operating

Personal

Supplies &

Unrestricted

Restricted

Total

Services

Travel

_Expense_~ ,-_

=Equipment''"-

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

ACADEMIC SUPPORT

Libraries

Library - Reese

1,297' 708.33

20,299.50

1,318,007.83

854,596.28

15,916.81

81,684.69

365,810.05

Eductional Media Services

Instructional Technology

109,133.95

109,133.95

45,124.03

28,553.62

35,456.30

Educational Media Services

121 '115.63

2,714.00

123,829.63

61,681.88

299.61

48,529.14

13,319.00

Academic Computing Support

Computer Services-Academic

922,800.63

922,800.63

417,620.91

5,692.24

184,328.91

315,158.57

Banner Steering Committee

35,064.55

35,064.55

21,788.85

4,359.28

4,949.42

3,967.00

Academic Administration

Vice President For Academic Affairs

Office of the VPAA

199,751.28

199,751.28

158,517.67

5,166.61

25,582.91

10,484.09

Faculty Searches

20,590.54

20,590.54

654.13

19,'336.41

Distance Learning

20,241.09

20,241.09

20,241.09

Honors Program

3,005.11

3,005.11

1,304.37

1,700.74

International Programs

4,160.39

4,160.39

4,097.16

63.23

."t.n".'

Professional Development Academic Deans

6,921.33

6,921.33

6,921.33

Office of the Dean of Arts & Science

259,062.00

259,062.00

240,374.03

252.75

13,289.22

5,146.00

Dean of Business Administration

331,882.77

331,882.77

310,674.30

3,270.60

17,937.87

Dean of Education

237,510.21

237,510.21

219,400.58

2,060.02

11,920.53

4,129.08

Banner

24,950.00

24,950.00

24,95D_.OO

TOTAL ACADEMIC SUPPORT

3,593,897.81

23,013.50

3,61~.911.31

2,329,77~.53

43,073.58

483,667.78

- !60,391.42

STUDENT SERVICES Student Services Administration Student Affairs
Dean of Student Affairs Counseling and Testing
Counseling and Testing Center Minority Advising Program Career Center Financial Aid Administration Financial Aid Administration Student Activities Student Activities Program Student Admissions Office of Admissions Enrollment Management Student Records Office of Registrar
TOTAL STUDENT SERVICES

219,035.91

219,035.91

269,573.01 5,480.28
236,888.30

23,102.91

269,573.01 5,480.28
259,991.21

308,868.71

308,868.71

520,567.35

520,567.35

471,352.75 158,067.39

471,352.75 158,067.39

- -~6_1_~3~5.?_~;1._1~_1,1!1~<11!_ -

1,190.00

- 2_6_2,555.78

-- :1~.~92_._~1- ---- 2,4?_5,4~2.39

203,201.86
212,220.19 430.00
203,778.45
263,244.13
124,593.17
322,908.50 134,105.94
209,296.48
1,673, 778.72

1,545.35
3,538.47 714.80
3,747.59
7,088.09
20,049.92
8,016.91 2,379.07
677.69
47,757.89

11,842.08
44,750.55 4,335.48 31,536.17
34,829.06
365,589.26
128,790.34 11,339.98
52,581.59
685,594.51

2,446.62 9,063.80 20,929.00 3,707.43 10,335.00 11,637.00 10,242.40
0.02 68,361.27

AUGUSTA STATE UNIVERSITY

SCHEDULE OF CURRENT FUND EXPENDITURES '(ear Ended June 30, 1997

FUND CLASSIFICATION

OBJECT

.

C

L

A

S

S

I

F

I.

C.

A -

T

I.

O

N

Operating

Personal

Supplies &

Unrestricted

Restricted

Total

Services

Travel

Expenses.

Equipment

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INSTITUTIONAL SUPPORT

Executive Management

Office of the President

269,980.24

269,980.24

256,083.62

2,623.87

11,272.75

Fiscal Operations

Vice Pres for Business & Finance

197,313.38

197,313.38

157,162.82

7,471.73

13,831.72

18,847.11

Business Office

554,117.56

554,117.56

442,165.85

3,441.77

39,097.33

69,412.61

Budget Office

68,198.01

68,198.01

55,161.27

691.42

2,735.32

9,610.00

Special Initiatives

22,673.66

22,673.66

430.60

2,570.72

2,183.00

17,489.34

General Admin & Logistical Services

Personnel Office

166,892.09

166,892.09

153,558.91

1,283.68

9,606.50

2,443.00

Procurement Office

145,107.36

145,107.36

136,270.66

199.00

8,637.70

Mail & Communication

40,395.76

40,395.76

22,710.37

91.25

15,070.89

2,523.25

Central Office Supply

101,811.57

101,811.57

80,627.36

48.00

19,382.21

1,754.00

Copy Center

(16,682.97)

(16,682.97)

13,231.73

(32,120.30)

2,205.60

Public Safety

533,491.00

533,491.00

458,864.59

287.63

59,766.53

14,572.25

Environmental Health & Safety

<11
N

Administrative Computing Support Computer Center

Public Relations and Development

38,804.94 493,668.75

38,804.94 493,668.75

35,509.22 415,541.68

585.15 1,240.48

2,710.57 53,956.34

22,930.25

Public Information

276,866.46

276,866.46

168,912.05

1,594.30

96,121.70

10,238.41

Institutional Advancement

414,811.93

88.45

414,900.38

320,150.57

5,289.07

77,428.08

12,032.66

General Institution

Faculty & Staff Benefits

559,692.32

559,692.32

559,692.32

General Institutional Expenses

210,463.33

210,463.33

5,170.50

171,750.04

33,542.79

College Work-Study Program

147,529.64

147,529.64

147,!>29.64

Institutional Research

105,835.28

105,835.28

78,393.16

:.1,336.20

1?,743.41

_12,362.51

TOTAL INSTITUTIONAL SUPPORT

4,183,440.67

147,618.()9

4,331,058. 76

3,359,637.28.

29,754.27

711,70~.43

229,963.78

OPERATION & MAINTENANCE OF PLANT Physical Plant Administration
Physical Plant Administration Building & Equipment Maintenance
HVAC Shop Carpenter's Shop Electrical Shop Automotive Shop Plumbing Shop Custodial Services Utilities Landscape and Grounds Maintenance

459,184.62
247,564.35 374,488.33 194,978.53 113,590.86
45,198.79 664,652.48 720,008.42 498,24!}:07_

459,184.62
247,564.35 374,488.33 194,978.53 113,590.86
45,198.79 664,652.48 720,008.42 498,249.07

362,560.98
136,687.78 228,171.68 113,419.58
56,832.95 31,758.27 594,169.70
337,117.52

5,175.22

65,387.31
110,876.57 146,316.65
78,836.95 34,638.71 13,440.52 68,775.03 720,008.42 152,646.55

26,061.11
2,722.00 22,119.20
1,707.75 8,485.00

TOTAL OPERAT!9N & MAINtENANCE OF PLANT

. 3,3!7,!)1_5:.1~ -

_O,Q.Q. ---- ~.~1!.!}15.45

1,860,718.46

5,175.22

1,390,926. 71

61,095.06

AUGUSTA STATE UNIVERSITY

SCHEDULE OF CURRENT FUND EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

S C H 0 L A R S H I P S, F E L L 0 W S H I P S, A N D 0 T H E R

Scholarships

Scholarship-Federally Funded

Scholarship-State Funded

Hope Scholarships

Fee Waivers

2,076,489.80

Scholarship-Privately Funded

Restricted 2,900,520.98 1,788,113.75

Total
2,900,520.98 0.00
2,076,489.80 1,788,113.75

OBJECT CLASSIFICATION

Operating

Personal

Supplies &

Services

Travel

Expenses

2,900,520.98
2,076,489.80 . _1,]8f1,113J~

TOTAL SCHOLARSHIPS, FELLOWSHIPS & OTHER TOTAL EDUCATIONAL &GENERAL EXPENDITURES

2,076,489.80 30,575,370.41

4,688,634.73 5,972,461.68

6,765,124.53
..
36,547,832.09

0.00 23,597,733.14

0.00 246,481.54

{i, 765, 1_2_<t.53 11 ,01_4,237.~5

Equipment
0.00 1,659,380.06

AUXILIARY ENTERPRISES EXPENDITURES

FOOD SERVICES

Cafeteria

<w11

TOTAL FOOD SERVICES

STORES AND SHOPS Bookstore

TOTAL STORES AND SHOPS

352,409.48

352,409.48

198,402.57

7.76

153_.9~9.15

352,409.48

0.00

~52,40~.48

198,402.57

7.76

153,999.15

0.00

1,722,962.81

1,722,962.81

223,550.8~
-

1,731.97

1 ,497,679.95

1,722,962.81

0.00

1,722,962.81

223,550.89

1,731.97

1,497,679.95

0.00

ATHLETICS Intercollegiate Athletics

899,558.13

899,558.13

899,558.13

TOTAL ATHLETICS

899,558.13_

0.00

899,558.13

0.00

0.00

899,558.13

0.00

OTHER SERVICE UNITS Student Transportation Parking Vending Operations-Contracted

36,930.00 33,723.21 13,842.23

36,930.00 33,723.21 13,842.23

25,020.92 8,056.76

701.20

36,930.00 8,001.09 5,785,17

TOTAL OTHER SERVICE UNITS

84,495.44

0.00

84,495.44

33,077.68

701.20

50,716.56

0.00

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

3_.q59~4~5.86

0.00

3,059,425.86

455,031.14

2,440.93

2,601,953.79

0.00

TOTAL CURRENT FUND EXPENDITURES

. $33,634,796.27_ $_5,972,461.68 .. $39,607,257.95 $24,052,764.28

$248,922.47 $13,646,191.14

$1,659,380.06

REVENUE Student Fees
Fees-Student Activities Other Sources
Fees-Graduation Ticket Sales Child Care Service Fees Ad Sales Interest Income Gifts Commissions Other
TOTAL REVENUE
EXPENDITURES Social and Entertainment Activities ASU Music Ensemble ASU Choir ASU Drama Clark Hill Recreation Area Lyceum Series Jaguar Activities Board Game Room Student Government Student Government Student Publications Bellringer White Columns Sand Hills Literary Magzine Phoenix Choice Voice Other ASU Rowing Club Hourly Child Care Services Film Services ASU Table Tennis Assoication Graduation Hornors Convocation Identification Cards Student Activities Grants Orientation Student Administration lntramurals Opera Workshop Student Union Special Services Sail Leadership Program Leadership Devlopment Homecoming ASU Explosion
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance Adjustments- Prior Year
ENDING FUND BALANCE

AUGUSTA STATE UNIVERSITY
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30, 1997

$16,120.00 19,095.68 36,985.17 11,663.65 2,601.53 1,119.36 5,543.06 2,763.29

$453,718.75 95,891.74

$549,610.49

11,969.07 6,655.42
15,246.37 781.64
42,083.41 51,942.17
9,061.44
23,325.93 4.83
5,939.89 15,329.09
798.00
7,174.50 69,861.08 10,917.11
3,729.11 18,091.17 2,938.28
4,791.18 27,380.76
2,997.74 133,587.59
6,174.78 5,307.60 9,354.54
997.37 4,243.38 7,738.11 2,141.60

137,739.52 20,004.19
45,397.74

317,425.90

520,567.35
29,043)4 212,786.05
617.38 $242,446.67

454

AUGUSTA STATE UNIVERSITY SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS
Year Ended June 30, 1997
REVENUES 1 Student Fees
Fees - Athletics
1 EXPENDITURES Intercollegiate Athletics Programs Administered by Athletic Association
ENDING FUND BALANCE

$899,558.13 899,558.13 $0.00

455

FEDERAL FUNDS US Department of Education Pell Grants Program Supp Educ Opp Grants College Work Study Program SBDC Minority Outreach SBDC Regular Grant Georgia Plan Job Location & Dev Program GED Progam For Youth FY97 GED Progam For Youth FY96 GED Program For Youth FY95 Peach Corp Program Eishenhower Program
TOTAL FEDERAL FUNDS
STATE FUNDS Coca Cola Grant Technology: Teach& Teacher Dial In Scholarship Program Latin American & Caribbean Studies Connecting T&T- Ga. State Hope Program #1 Hope Program #2 Hope Program GED Hope Program #3 Hope Program #4 Hope Program Books Hope Promise Hope Teachers Scholarship NTU-Ga Tech Special Initiative Glactone-GSU/Chemistry Council for International Education Faculty Research- Ga. Tech
TOTAL STATE FUNDS
LOCAL FUNDS CWSP/Off Campus Matching
TOTAL LOCAL FUNDS
PRIVATE FUNDS Harpsicord Fund/Fine Arts Sandhills Writers Conference/Ce Eminent Scholars Chair/FA Liberal Arts in Business Callaway Foundation/History St Joseph Hospital/Nursing Maxwell Chatr/Bus Administration Small Bus Institute/Bus Adm Cooke Mem Fund/Biology Diagnostic Center/Education Major Gift/Cent Education Major Gift/Fine Arts Radio Station/Fine Arts Act CREE-Walker/Education Pamplin Foundation/Library CREE-Walker/Communications Garvin Fund/Library Lions Club/Handicap Program

AUGUSTA STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

RECEIPTS

DEDUCTIONSfrRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

{$6,947.58)
53,942.40 (1,387.34)
658.88 (1,412.39)
(11,321.27) 84.67
(2,430.43) (9,769.23)

$2,050,432.96 258,424.94 142,555.31
6,090.37 (1.99)
21,415.30 79,666.03 11,321.27
{84.67) 7,346.00 9,769.23

$2,650,873.98 246,119.00 133,645.51
6,804.28 656.89
20,002.91 94,373.37
3,528.00

21,417.71 2,586,934.75 3,156,003.94

35,197.01 523.47
2,686.05
{433,509.05) {82,128.00) {9,140.00)
{128,467.97) {77,059.00)
{192,608.25) {5,000.00) 10,377.00 3,421.12
{875,707.62)

204.93. (523.47)

34,473.17

11,697.12 3,250.00
1,082,613.92 242,614.30 32,777.78 331,742.77 258,174.81 476,202.33 21,000.00 50,798.00 11,748.00 4,337.30 900.00 6,000.00

15,000.00 2,499.99 703,939.07 168,272.50 24,645.50 203,274.80 181,115.81 283,594.08 16,000.00 61,175.00 14,952.55 4,337.30
6,000.00

2,533,537.79 1,719,279.77

$8,463.00 12,305.94
8,909.80
29,678.74

{$615,851.60) {0.00) {0.00)
53,942.40 (2,101.25)
0.00 0.00 (14,707.34) 0.00 0.00 1,387.57 0.00
(577,330.22)

0.00

928.77 0.00
2,686.05 (3,302.88)
750.01 (54,834.20)
{7,786.20) {1,007.72)
0.00 0.00 0.00 0.00 0.00 216.57 0.00 900.00 0.00
{61,449.60)

(3,528.83) {3,528.83)

14,305.18 14,305.18

13,884.13 13,884.13

0.00

(3,107.78) {3,107.78)

909.00 {1,270.38) {40,455.14) 2,917.49 3,883.17 {27,279.80) {9,083.28)
197.13 4,002.42 4,994.41 1,274.52
500.00 5,034.78 {13,333.16) 29,458.11 {13,333.28)
114.00 905.47

125.00 14,891.65 79,062.94
21,283.36
77.38 3,476.46
3,527.00 26,666.57
1,210.06 26,666.61
4.72

150.00 13,621.27 58,277.96
2,597.00 30,000.00 14,646.96
3,522.20
3,413.28 19,999.92 16,038.50 19,999.92
118.72

884.00 0.00
{19,670.16) 2,917.49 1,286.17
{57,279.80) {2,446.88) 197.p 4,079.80 4,948.67 1,274.52 500.00 5,148.50 {6,666.51) 14,629.67 {6,666.59) 0.00 905.47

456

PRIVATF. FUNDS (Continued) Veterans Tutorial Assistance 1McCrary Award/Dean Arts & Science Institute of Aging/Sociology CREE-Walker/Acct,Econ,Fin Ath Assoc/Phy Ed Augusta Newman Tennis Ctr ASU Fnd/S Drawdy Memorial ASU Fnd/Development ASU Fnd/Faculty Research Flaherty Assistant Spain Program Jewish Chatauqua/History ASUAiumni Faculty Dev/Nursing Research Corp Bell South Grant ASU Alumni/President ASU Fnd/Lottery Matching Curriculum Development Corrections Testing PAT- Gifts De Treville Award Hilda Evans Pierce Frances Gunn Nursing Sch/H F Leroy Memorial Sch/Music Faculty Sch/MuiCCly Memorial Sch/Kelley Drake Memorial Sch/Mary S Byrd Award Sch/Scarborough-Royer Mem SchiSt Mark Music Sch Sch/Joseph B Cummings Sch/Ciay M Skelton Sch/Sancken Memorial Sch/John C Bell Memorial Sch/Louise McCollum Memorial Sch/Dorothy M Buttolph Fund Sch/Jessie Norman Voice Sch/William T. Maxwell Sch/Harvey Duncan Sch/L P Whitehead Sch/0 T lvey Sch/ASU Faculty Scholars Sch/Katherine Pamplin Sch/Emp Incentive Program Sch/Patricia S Lesher Sch!Townsend Memorial Sch/Robert H Gould Sch/Stewart Wiggins Sch/W Bruce McCollum Sch/Oiiver K Mixon Memorial Sch/John T. Chancellor Mem Sch/Eiise Solomon Htrsh Sch/Frank M Green Sch/Mary &Jack Craven Sch/Bindler Music-Strings Sch/L D Love Creative Writ Sch/John Smith Memorial Sch/Boyd Scholarship-Music Sch/Richard T Mixon Sch/Louise White Memorial

AUGUSTA STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

RECEIPTS

(2,445.00) 205.53 38.02
(13,333.28) (67 ,452.11)
(4,251.21)
(3,947.92) 3,843.86 (1,338.00) 135,159.24 1,000.00 15,458.06 2,057.93 5,731.04 (842.49)
(91,979.39) 67.03
(150.00)
1,000.00

2,530.00
26,666.68 481,437.67
44,771.64 1,980.00 4,124.82 (1,94Q.43) 2,052.00
239,930.75
8,134.91
842.49 90.00
97,115.48 (67.03)
3,300.00 2,000.00

8,490.52
1,066.00 385.50
1,023.92
500.00 3.97
(31.00)
349.00 3,031.06
(3,915.00)
572.70
111.00

412.00 610.00 641.89 814.00 474.00 934.00
2,575.00 999.99 253.00 434.00
1,184.00
31.00 2,000.00
462.00 25,000.00
6,842.96 5,346.00 9,655.00
359.00 726.00 436.00 395.39 1,319.00 836.00

100.00 (1,036.00)
200.00
2,176.00 2,343.00

2,717.00 1,900.00 2,072.00
264.00
700.00

DEDUCTIONS!TRANSFERS

For Indirect, Adm

For Direct

Allow &Transfer

FUND BALANCE JUNE 30, 1997

1,190.00
19,999.92 448,243.49
46,271.67 3,300.00 88.45
1,335.00 133,287.22
1,000.00 8,498.84
86,496.53
3,100.00 2,000.00
100.00 477.00 618.00 941.00
1,221.00 710.00
2,000.00
3,100.00 999.99 758.00 651.00
1,476.00
3,000.00 692.00
25,180.00 8,450.00 9,600.00 9,125.00 16,765.00 500.00 1,100.00 654.00 800.00 1,759.00 1,254.00
333.00 4,256.00 1,900.00 1,000.00
790.00 2,000.00 1,667.00 1,240.00

(1,1 05.00) 205.53 38.02
(6,666.52) (34,257.93)
(5,751.24) (1,320.00)
88.45 1,903.43 (621.00) 241,802.77
0.00 15,094.13 2,057.93 5,731.04
0.00 90.00 (81,360.44)
0.00 50.00
0.00 900.00 (477.00) (206.00) (331.00) 9,132.41 (407.00) (236.00)
0.00 385.50 498.92
0.00 (505.00) (217.00) 500.00 (292.00)
3.97 0.00 (1,000.00) (230.00) 169.00 (5,418.94) (2,757.04) (3,779.00) (11,025.00) (141.00) (374.00) (218.00) 168.09 (440.00) (418.00) 111.00 (333.00) (1,539.00) 100.00 36.00 200.00 (526.00) 176.00 676.00 (540.00)

457

AUGUSTA STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

PRIVATE FUNDS {Continued) Sch/J Gray Dinwiddie Sch/ASU Leadership SchiSt. Paul Music Sch/J Clay Flanders Sch/Nick Evans Communications Sch/Merrill Thompson Sch/Betty Friedman Sch/Lott-Wiggins Sch/Ken Sexton Sch/Mixon Memorial Sch/Shingleton Sch!Williams Memorial Henry M Slaherty

FUND BALANCE JULY 1, 1996
15.12
1,250.00 1,105.00
834.00 19,586.14
9,750.26 7,810.57

RECEIPTS
550.00 25,000.00
600.00 556.00 1,250.00
619.00 2,500.00
350.00 1,004.89
309.94 82.49

DEDUCTIONS/TRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

821.00 22,400.00
600.00 834.00 800.00
1,427.00 3,334.00
525.00 977.00 450.00 329.00 961.00

{271.00) 2,615.12
0.00 {278.00) 1,700.00 1,105.00 {808.00)
0.00 {175.00) 19,614.03 9,610.20 7,564.06 {961.00)

TOTAL PRIVATE FUNDS

{16,021.47) 1'193, 176.28 1,075,771.84

0.00

101,382.97

ENDOWMENT FUNDS End/Joe M Robertson Fund End/Maxwell Memorial Fund End/Frickey Sch Fund End/Goldburg Sch Fund

523.43 7,355.00
755.22 29.64

699.01 8,045.00
{755.22) 78.88

600.00 6,822.00
100.00

622.44 8,578.00
0.00 8.52

TOTAL ENDOWMENT FUNDS TOTAL RESTRICTED FUNDS-CASH BASIS

8,663.29 ($865, 176.92)

8,067.67

7,522.00

6,336,021.67 $5,972,461.68

0.00 $29,678.74

9,208.96 {531 ,295.67)

AMOUNTS EXPENDED BUT NOT REIMBURSED

960,414.02

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$395,008.86 $7,296,435.69 $5,972,461.68

$29,678.74

960,414.02 $429,118.35

458

AUGUSTA STATE UNIVERSITY
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

BEGINNING FUND BALANCE !Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Gifts and Grants Federal Private Interest Income Federal Loans Private Loans
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments Perkins Private Administrative Allowance - Perkins Loan Collection Costs Private Perkins
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $755,116.36
755,116.36

ENDOWMENT FUNDS
$172,202.32 14,639.87
186,842.19

TOTAL
$927,318.68 14,639.87
941,958.55

17,601.00 5,867.00
13,519.55 3,944.00
40,931.55

0.00

17,601.00 5,867.00
13,519.55 3,944.00
40,931.55

6,218.37 4,407.97 10,626.34
0.00 $785,421.57

0.00
0.00 0.00 0.00 $186,842.19

6,218.37 0.00
4,407.97
0.00 0.00 10,626.34
0.00 0.00
0.00
$972,263.76

459

AUGUSTA STATE UNIVERSITY
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

LOAN FUNDS Federal Perkins Loan Program Private SGA Kiwanis Loan Fund CSRA Veterans Loan Fund Augusta Free School Loan Fund Frickey Loan Fund
TOTAL LOAN FUNDS
ENDOWMENT FUNDS Restricted As To Income Robertson Fund Maxwell Fund Goldberg fund
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

FUND BALANCE JULY 1,1996

ADDITIONS

ADJUSTMENTS DEDUCTIONS &TRANSFERS

FUND BALANCE JUNE 30, 1997

$663,723.98
65,466.41 2,330.50
19,017.51 4,577.96
755,116.36

$36,987.55 2,349.35
459.00 1,135.65
40,931.55

$10,626.34 10,626.34

$0.00 0.00

$690,085.19
67,815.76 2,330.50 19,476.51 5,713.61
785,421.57

12,318.59 157,883.73
2,000.00
172,202.32
~927,318.68

0.00 $40,931.55

0.00
~10,626.34

14,639.87
14,639.87
~14,639.87

12,318.59 172,523.60
2,000.00
186,842.19
~972,263.76

460

AUGUSTA STATE UNIVERSITY
SUMMARY OF PUBLIC TRUST FUND INVESTMENTS Year Ended June 30, 1997

ENDOWMENT FUNDS , Short Term Investments Held in Trust
Common Stocks Bonds
TOTAL INVESTMENTS- ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUND INVESTMENTS

BOOK VALUE

MARKET VALUE

$59,923.84 53,837.26 58,762.50
172,523.60
$172,523.60

$59,923.84 162,764.85
62,803.20
285,491.89
$285,4S1.89

SHORTTERMINVESTMENTS Short Term Investments Held in Trust by SunTrust Bank
TOTAL SHORT TERM INVESTMENTS
COMMON STOCKS
Delmarva Power & Light
Texas Utilities Co. American Express Co. Eastman Kodak Co.
Merck & Co.
Philip Morris Cos. McDonalds Corp. Amoco Corp. ADT Ltd. General Electric Co.
TOTAL COMMON STOCKS

ENDOWMENT FUNDS DETAIL OF INVESTMENTS

BOOK VALUE

MARKET VALUE

$59,923.84 $59,923.84

$59,923.84 $59,923.84

NUMBER OF SHARES
500 200 100 100 150 450 400 200 218
BOO
3,118

BOOK VALUE

MARKET VALUE

$7,341.67 7,466.00 3,283.51 4,116.40 4,943.25 7,230.75 6,316.00 1,627.83 6,254.35 5,257.50

$9,531.50 6,887.60 7,450.00 7,675.00
15,346.95 19,912.50 19,325.20 17,387.60
7,248.50 52,000.00

$53,837.26

$162,764.85

BONDS United States Treasury Notes
TOTAL BONDS

BOOK VALUE

MARKET VALUE

$58,762.50

$62,803.20

---~~-

$62,803.20

461

AUGUSTA STATE UNIVERSITY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENI JEIADDITIONS State Appropriations General Funds Special Initiative Funds Lottery Funds Major Repair/Rehabilitation Funds Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Buildings Payne Hall Studio B Fanning Hall Hardy Hall Science Building Markert Hall Butler Hall Classroom Office Building Skinner Hall Psychology Clinic Public Safety Warehouse 202 Fine Arts Physical Education Washington Hall Reese Library Physical Education/Athletic Complex Alumni House Total Buildings
Improvements Other Than Buildings Landscaping Paving Athletic Field Clark Hill Dock
Total Improvements Other Than Buildings
Equipment Environmental Health & Safety Bookstore Equipment Compass Consortium Public Safety Local Area Network Model Classroom Market Hall
Total Equipment
Expenditures Not To Be Capitalized Auxiliary Local Area Network Model Classroom Environmental Health & Safety Compass Consortium Tree Removal Water Tower Removal Master Plan
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS

Unrestricted

UNEXPENDED Restricted

$514,656.00 300,000.00 100,000.00
1,462,400.00 169,260.66
2,546,316.66

$0.00 0.00

Total

RENEWALS AND REPLAC_EMENTS

$514,656.00 300,000.00 100,000.00
1,462,400.00 169,260.66
2,546,316.66

$0.00
15,358.38 15,358.38

41,950.00 33,165.67 47,989.00 290,621.33 71,947.02 135,927.02 82,837.02 60,370.00 71,947.02 15,633.00 10,000.00 156,840.00 234,762.86 128,964.28 245,362.50 464,574.00 162,015.82 87,135.90 2,342,042.44
6,000.00 9,200.00 13,905.00 3,631.00 32,736.00
1,451.63
135,014.97 4,542.22 18,019.24
38,795.55 8,498.00
206,321.61
7,637.88 25,192.49 17,134.45 35,789.02 20,886.07
8,000.00 8,500.00 14,991.67 138,131.58
2,719,231.63

0.00 0.00
0.00
0.00 0.00

41,950.00 33,165.67 47,989.00 290,621.33 71,947.02 135,927.02 82,837.02 60,370.00 71,947.02 15,633.00 10,000.00 156,840.00 234,762.86 128,964.28 245,362.50 464,574.00 162,015.82 87,135.90 2,342,042.44
6,000.00 9,200.00 13,905.00 3,631.00 32,736.00
1,451.63 0.00
135,014.97 4,542.22
18,019.24 38,795.55
8,498.00 206,321.61
7,637.88 25,192.49 17,134.45 35,789.02 20,886.07
8,000.00 8,500.00 14,991.67 138,131.58
2,719,231.63

1,773.70 1,773.70
0.00 34,886.76
34,886.76 7,182.12
7,182.12 43,842.58

462

AUGUSTA STATE UNIVERSITY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises ' Reserve for Renewals and Replacements Fund Balance (Surplus) Transfers from Reserve for Renewals and Replacements Fund Balance (Surplus)
TOTAL TRANSFERS AMONG FUNDS

Unrestricted

UNEXPENDED Restricted

164,847.00

164,847.00

0.00

Beginning Fund Balance, Adjusted Adjustments -Prior Year Lapse of Surplus- Prior Year To State Treasury- General Funds To State Treasury- Lottery Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

14,726.22 23,044.78
(924.54) (5,555.68)
23,222.81
~23,222.81

0.00
~0.00

Total

RENEWALS AND REPL.,A.CEMENTS

0.00 0.00
164,847.00
164,847.00

114,650.57 114,650.57

14,726.22 23,044.78
(924.54) (5,555.68)

667,658.83 4,843.98

23,222.81 0.00
~23,22~_.81

0.00 758,669.18
~758,669.18

463

AUGUSTA STATE UNIVERSITY
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

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 Construction and Equipment Repair and Rehabilitation Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Gifts Adjustments in Inventory
TOTAL ADDITIONS
DEDUCTIONS Adjustments to Inventory Counts Disposal of Equipment
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$46,674,315.71 64,927.05

$46,739,242.76

$1,328,441.61 330,938.45
28,185.30 151,216.20

1,659,380.06
179,401.50 2,581,100.05
36,660.46 62,778.00

4,519,320.07

284,721.03

284,721.03 50,973,841.80

$50,973,841.80

464

LAND Main Campus and Other l\4cDowell Katherine Forest Hills Golf Course
TOTAL LAND
BUILDINGS ZA-1Bellevue Hall AB-7 Weight Lifting Building AB-1 Payne Hall ZC-3 Storage Shed AC-4&5 Lang & Lit Lab ZC-6 Chateau Z0-1 Benet House Z0-2 Rains Hall Z0-1 Fanning Hall ZY-3 Baseball Stor Shed ZV-7 Greenhouse 98 Guardhouse 99 Physical Plant Adm 101-2 Hardy Hall 103-4 Science Building 105-6 Markert Hall 107-8 Butler Hall 111-12 Skinner Hall 116 Polio Found Building 117 Psy Clinic(Firehouse) 118 Public Safety(Gatehouse) 118 Psychology Lab 201 Warehouse 202 Warehouse 203 Warehouse 204 Warehouse Water Tank Pump House 2423 McDowell Street Clark Hill Lodge Fine Arts Building Physical Education Building 113-4 Activities Center Boykin-Wright Hall Fuel Oil Shed Reese Library Galloway Hall 2339 McDowell Street (Maxwell) Forest Hills Golf Club House Maintenance Building Water Pump Station Lavatory Building Practice Range Forest Hill Gymnasium Alumni House Science Building
TOTAL BUILDINGS

AUGUSTA STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

YEAR ACQUIRED

INVESTMENT JULY 1, 1996
$651,187.00 42,471.79
203,342.70 1,150,610.00
2,047,611.49

ADDITIONS

ADJUSTMENTS/ DEDUCTIONS TRANSFERS

INVESTMENT JUNE 30, 1997

$0.00

$0.00

$0.00

$651,187.00 42,471.79
203,342.70 1'150,610.00

0.00

0.00

0.00

2,047,611.49

1818 1942 1826 1841 1847 1880 1826 1826 1826 1940 1890 1941 1941 1941 . 1941
1941 1941 1941 1942 1942 1941 1942 1941 1941 1941 1941 1900 1925 1970 1968 1966 1968 1890 1941 1975 1977 1988 1978 1978 1978 1978 1978 1988 1995

65,992.47 1,600.00
238,944.11 18,630.00
153,988.97 34,013.30
260,767.12 333,387.65 365,411.15
1,620.00 1,638.00 6,552.00 41,713.50 1,894,310.51 942,963.38 768,274.07 967,608.24 1 ,073,302.43 40,590.00 6,510.00 26,566.24 11,407.00 44,103.00 36,783.00 36,783.00 45,531.12 142,824.87 17,067.84 35,394.56 2,095,853.54 1,473,954.02 2,058,234.85 87,597.12
38.00 2,663,574.85 1,408,952.31
149,903.16 851,167.82 137,084.00
6,745.00 4,140.00 11,950.50 9,067,834.34 154,400.00 320,553.08
28,106,260.12

41,950.00 33,165.67
47,989.00
290,621.33 71,947.02
160,870.52 82,837.02 71,947.02
1,900.00 15,633.00 10,000.00
156,840.00
234,762.86 189,334.28 310,272.55
464,574.00 63,136.35
162,015.82 87,135.90 26,285.30
2,523,217.64

0.02 46,388.30

65,992.49 1,600.00
280,894.11 51,795.67
153,988.97 34,013.30
260,767.12 333,387.65 413,400.15
1,620.00 1,638.00 6,552.00 41,713.50 2,184,931.84 1,014,910.40 929,144.59 1,050,445.26 1'145,249.45 42,490.00 22,143.00 36,566.24 11,407.00 44,103.00 193,623.00 36,783.00 45,531.12 142,824.87 17,067.84 35,394.56 2,377 ,004. 70 1 ,663,288.30 2,368,507.40 87,597.12
38.00 3, 128, 148.85 1 ,472,088.66
149,903.16 851,167.82 137,084.00
6,745.00 4,140.00 11,950.50 9,229,850.16 241,535.90 346,838.38

0.00

46,388.32

30,675,866.08

465

AUGUSTA STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

YEAR ACQUIRED IMPROVEMENTS OTHER THAN BUILDINGS Landscaping Electrical Disbribution Systems Campus Fencing Campus Signs Paving Athletic Complex Water line Cooling Tower-Compressor Power line Tennis Court Parking lot Irrigation System-Golf Course Cart Path/land Improvements-Golf Course Bleachers/Baseball Field Energy Management System Bus Shlter Practice Range-Golf Course Den/Water Basic-Golf Course Steam lines Campus lighting Katherine Street Parking lot Electric Sign Stovall Street Parking lot Rain Shed-Golf Course American Carition Handicapped Access High Voltage Wiring Underground Conduit Widen Pickens Road Clark Hill Dock
TOTAL IMPROVEMENTS OTHER THAN BUILDINGS
LIBRARY COLLECTIONS General Acquisitions Donations
TOTAL LIBRARY COLLECTIONS
EQUIPMENT Administration Offices Physical Plant library Auxiliary Exterprises College Activities Center Clark Hill Lodge Golf Course Golf Club House Practice Range Skinner Hall Public Safety Fanning Hall Rains Hall Payne Hall Benet House Bellevue Hall Hardy Hall Warehouse 204 Boykin-Wright

INVESTMENT JULY 1, 1996
155,302.88 305,683.87
10,184.74 12,242.90 66,703.07 209,884.19 26,720.40 2,723.90 3,456.55 70,378.36 228,033.23 189,358.23 17,872.01 569,664.77 1,707.01 54,430.57 35,472.19 14,800.00 27,337.97 72,962.28 30,566.60 34,874.00 4,000.00 43,552.51 61,868.58 74,593.97 17,060.12 28,000.00
2,369,434.90

ADJUSTMENTS/ ADDITIONS DEDUCTIONS TRANSFERS
6,000.00
9;200.00 13,905.00

3,631.00

32,736.00

0.00

0.00

4,649,813.40

330,938.45

1,278,621.98 - - - - - -

5,928,435.38

330,938.45

0.00

0.00

7,602.00 559,472.47 494,331.42 191,698.20 131,059.99
7,208.00 528,769.54
17,539.89 11,027.34 87,258.68 95,590.03 178,396.59 124,689.08 240,725.61 100,440.97 54,494.14 1,976,606.64 135,395.14 57,071.74

77,660.94 70,307.00 34,886.76 10,335.00
57,800.00

9,403.26 15,488.00
13,696.87

5,146.00 23,600.22 133,855.51 22,271.07 23,818.37 25,846.40
9,063.80 410,020.83
6,482.85 23,375.62

4,987.00 13,760.02 5,647.53 5,398.00 9,011.19 46,318.61
9,383.50

3,130.16

INVESTMENT JUNE 30, 1997
161,302.88 305,683.87
10,184.74 12,242.90 75,903.07 223,789.19 26,720.40 2,723.90 3,456.55 70,378.36 228,033.23 189,358.23 17,872.01 569,664.77 1,707.01 54,430.57 35,472.19 14,800.00 27,337.97 72,962.28 30,566.60 34,874.00 4,000.00 43,552.51 61,868.58 74,593.97 17,060.12 28,000.00 3,631.00
2,402,170.90
4,980,751.85 1,278,621.98
6,259,373.83
7,602.00 627,730.15 549,150.42 226,584.96 127,698.12
7,208.00 589,699.70
17,539.89 11,027.34 92,404.68 119,190.25 307,265.10 133,200.13 258,896.45 120,889.37 54,546.75 2,340,3p8.86 141,877.99 71,063.86

466

EQUIPMENT (Continued) Science Building Alumni House Markert Hall Butler Hall Hardy Hall Science building Markert Hall Skinner Ha\1 Fine Arts Physical Education Galloway Hall Language /Lit Gymnasium
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

AUGUSTA STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30,1997

YEAR ACQUIRED

INVESTMENT JULY 1,1996
3,121.14 7,562.19 35,536.29 602,989.77 524,098.13 808,683.01 399,312.49 118,606.20 231,464.10 268,449.46 113,567.32 40,131.99 69,674.26
8,222,573.82
$46,674,315.71

ADJUSTMENTS/ ADDITIONS DEDUCTIONS TRANSFERS

168,597.53 90,780.30 89,032.26 85,983.95 43,449.42 32,331.48
160,100.39 27,682.28

34,047.72 30,038.49 7,104.02 19,049.00 33,861.78 13,478.26
14,047.78

15,408.57

1,632,427.98 284,721.03 $4,519,320.07 ~284,721.03

18,538.73
~64,927.Q5

INVESTMENT JUNE 30, 1997
3,121.14 7,562.19 35,536.29 737,539.58 584,839.94 890,611.25 466,247.44 128,193.84 265,725.89 428,549.85 127,201.82 40,131.99 69,674.26
9,588,819.50
~50,973,841.80

467

AUGUSTA STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSIT Campus Based Programs Matching ACCCA Activities Fees Sandhills Writers Conference HPE Rental Income Student Health Fee/MCG Science Olympiad BC/BS Hospital-RES FY92 Nursing Pins Disability Insurance Reserve Physical Plant Education Pearce Memorial Fund Supervising Teachers Fees Theta of Georgia - AKD ASU Writing Circle Conference All atASU Cont Education Activities Fees Nusing Class of '98 Georgia History Day GACEA Swim League Business Office CSRA Career Day Sociology Club Student Art Assoication Winter Writers Career Center-Alumni Cold War in the South Conference Payroll Users Group Conference ASU Faculty Club Youth Orchestra Federal Funds/DOE Delta Chi Fraternity Best Of Sandhills Flag ASU Italian Studies Abroad Athletic Fees
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Augusta Kiwanis Club Augusta Womans Club Army Emergency Relief Scholarship American Business Womens Assn-Chapter Delta Kappa Gamma William Lester Memorial Delta Kapp Gamma-Beta Lambda Fort Gordon Officers Wives Club Student Incentive Grants Unsubsidized Stafford Ln Stafford Loan Program Roadway Pkg System American Legion Post 63 Pierce Mem UMC Men's Club Scottish Rite Free Masonry Athletic Scholarships

FUND BALANCE JULY 1,1996

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

$2,593.82 1,065.90 1,204.25
225.00 675.94 194,777.15
(73.83)
100.00 4,526.72
137.18
2,080.72
247.22 (211.00) 7,309.34
(280.01) 303.35 105.80 383.15 2,827.28
847.88 732.11 13,872.76
14.40 619.36 178.22 (1,376.50)
232,886.21

$0.00
3,107.79 4,346.42
25.00
26.98 73.83 2,897.62
35,660.01 1,418.00 935.00 4,733.99 1,738.37 1,364.77 125.75 211.00 4,559.11 200.00 8,599.63 1,143.00 416.07
985.95 1,651.00
30.00 855.00
2,476,371.25 (14.40)
800.00 4,767.78 899,558.13
3,456,587.05

$0.00 312.21 3,320.00
370.96 73.83
30,975.51 1,361.85 894.32 153.06 3,769.08
83.83
5,883.04
7,172.57 1,326.02
359.85 204.00 1,864.46 1,517.44
31.14 1,200.27
2,490,244.01
619.36 728.73
743,198.13
3,295,663.67

$2,593.82 753.69 992.04
4,346.42 250.00 304.98
194,703.32 26.98 0.00
2,897.62 100.00
9,211.22 193.33 40.68
4,580.93 50.01
1,364.77 289.14 0.00
5,985.41 200.00
1,147.05 120.33 162.02 179.15
1,948.77 133.56 (1.14) 502.61 732.11 0.00 0.00 0.00 249.49
3,391.28 156,360.00
393,809.59

200.00
785.00 (8,284.40) (17,422.04)
538.30 500.00
0.00 85.47

4,800.00 850.00 900.00
1,000.00 1,000.00 6,721.00 1,532.81
500.00
197,393.90 744,279.11
2,781.30
83.33 500.00 182,206.50

4,800.00 850.00 900.00
1,000.00 1,000.00 6,721.00 1,532.81
500.00
189,252.66 747,684.41
3,046.70 500.00 83.33 500.00
182,871.47

200.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
785.00 (143,16) (20,827.34) 272.90
0.00 0.00 0!00 (579.50)

468

AUGUSTA STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) 1U S Dept Of Energy College Fund Program Loan Educational Testing Service Georgia Line Service National Service Award Regents Scholarships Georgia Rotary Student PG Viola Avery Sch Fund Veterans Adm (PL 815) Ga Div Of Rehabilitation Services S C Vocational Rehabilatation Designated Scholarship Regents Opportunity Scholarship Eastern Star Prince Hall NCO Wives Club Scholarship Wine & Spirits Wholesalers JTPA-Community Action Conf Army ROTC/Dept of the Army Paul Knox Endowment Fund McDuffie &AC Sharing Personal Donations Foundation First Shiloh Baptist Church Blanche Garrard Mem Sch Chick-Fil-A Scholarship J B White Literary Competition Coca-Cola Young Writers PHEAA Incentive Uptown Kiwanis Club Alpha Delta Kappa Alpharh Primitive Baptist Scholarship Sapphirettes Summerville Association Wm A Cooper Sch Fund Martinez Merchants Association GSL-Math Ed & Science Ed Watson-Brown Foundation GSL Clearing Account Supplemental Loans Ga Pacific Foundation Ann Brown Memorial Sch Martinez-Evans Rotary Club Augusta Free School Scholarship Rotary Club of Augusta West Robert C Byrd Scholarship ASU Heopa Scholarship Clessia Herrington Sch Wai-Mart Foundation Scholarship Storyland Theatre Sch McDuffie Scholarship and Loan Fnd Jabez Sanford Haroin Governors Scholarship Amy E. Sisler Scholarship Kroger Scholarship Citizens' Scholarship Florida Gov Council Savannah River Waste Management Assoc

492.00
250.00 (39,693.77)
(3,610.60)
432.00 397.49 100.00 (408.00)
(2,203.36) (2.00)
(500.00) 1,477.57 (3,494.00)
(685.00)
(377.00) 1,836.00
15.00
78.00 333.00 1,000.00
(42.00) (2,133.32)
334.00
256.78
10.00 2,000.00 1,133.52
92.18 643.00
1,494.00 400.00

TOTAL DESIGNATED SCHOLARSHIPS

(63,972.18)

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

3,702.58 6,200.74
371.00 13,175.00 6,500.00 5,470.00
1,225.00 125,944.72
24,165.21 2,623.00
18,031.00
408.00 1,800.00 13,073.51 10,170.00 2,500.00 1,500.00 60,340.15 4,619.20
200.00 1,414.00 2,000.00
377.00 3,100.00
351.00 1,404.00
300.00 425.00 1,056.00 1,800.00 1,600.00
468.00 11,900.00 4,038.01
25.40 2,500.00
900.00 18,000.00
500.00 4,484.00
1,000.00 2,001.00 7,614.00 3,000.00 32,904.83 1,850.00
500.00 1,400.00 1,066.61
1,554,545.91

3,702.58 8,050.74
371.00 8,450.00 6,000.00 5,470.00 1,225.00 106,854.87 24,240.41 3,984.60
18,084.00
1,800.00 16,318.15 10,166.00
2,500.00
54,920.39 2,777.20 200.00 729.00 2,000.00
2,375.00 351.00
1,404.00 300.00 425.00 600.00
1,875.00 1,633.00
468.00 11,900.00 3,996.01
2,500.00
900.00 18,000.00
500.00 4,484.00
1,000.00 2,000.00 8,114.00 3,000.00 33,264.00 2,250.00
500.00 1,400.00 1,066.61
500.00
1,523,891.94

0.00 (1,850.00)
492.00 0.00
4,725.00 500.00 0.00 250.00
(20,603.92) (3,685.80) (1 ,361.60) 432.00 344.49 100.00 0.00 0.00 (5,448.00) 2.00 0.00 1,000.00 6,897.33 (1,652.00) 0.00 0.00 0.00 0.00 2,561.00 0.00 0.00 15.00 0.00 456.00 3.00 300.00 1,000.00 0.00 0.00 0.00 (2, 107.92) 0.00 334.00 0.00 0.00 256.78 0.00 10.00 2,000.00 1,133.52 93.18 143.00 0.00 1,134.83 0.00 0.00 0.00 0.00 (500.00)
(33,318.21)

469

PAYROLL OPERATIONS Payroll Deductions Payroll Ded/Undes Charity Payroll Ded/Bonds Payroll Ded/Faculty Sch Payroll Ded/Fica Payroll Ded/Health Insurance Payroll Ded/Life Insurance Payroll Ded/Federal Tax Payroll Ded/State Tax Payroll Ded/Teachers Retirement Payroll Ded/Ga Def Cont PI Payroll Ded/Disability Insurance Payroll Ded/Court Orders Payroll DediAthletic Assoication Payroll Ded/Day For ASU Payroll Ded/ASU Foundation Payroll Ded/FICA-Medicare Payroll Ded/Parking Fines Payroll Ded/Credit Union Payroll Ded/Lincoln Payroll DedNariable Payroll Ded/Jefferson Payroll Ded/TIAA Cref Payroll Ded/Metropolitian Payroll Ded/Travelers Payroll Ded/Horace Mann Payroll Ded/Prudential Payroll Ded/TSA-3 Payroll Ded/USAA Payroll Ded/Southwestern Payroll Ded/Dental Insurance Payroll Ded/Maxicare (HMO) Payroll Ded/ORP1-TIAA Payroll Ded/ORP2-Valic Payroll Ded/ORP3-20th Century Employer Liability Employer Liab/Health Contribution Employer Liab/Life Contribution Employer Liab/Teacher Ret Cont Employer Liab/FICA Contribution Employer Liab/Maxicare (HMO) Employer Liab/FICA-Medicare Employer Liab/ORP1-TIAA Employer Liab/ORP2-Valic Employer Liab/Met Life Employer Liab/ORP3-20th Century Retiree lnsurance/BC-BS Retiree lnsurance/HMO Retiree Insurance/Life Payroll Ded/Met Life
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

AUGUSTA STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1 1996

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

305.00 15,841.11
7,170.74 (51.24) 66.94
5,993.80 79.52 0.50
3,943.35 7,123.86

6,583.00 7,340.00 7,394.85 1,024,290.44 227,715.85 28,157.49 2,173,194.93 759,935.37 593,032.55 44,262.49 54,416.46 38,634.74 3,743.96 3,240.29 19,246.14 262,076.48
564.93 352,972.10
8,931.50 327,508.88
3,600.00 67,655.92
3,450.00 4,800.00 2,400.00 11,568.00 5,800.00 8,400.00
(150.00) 29,436.10 79,666.48 186,820.92 83,034.04
161.64

68,142.78 5,590.30 157.91
14,947.68
761.23 162.24 105.60

973,850.03 25,650.00
1,629,707.25 1,024,290.33
342,392.69 262,119.98 223,812.08 100,379.54
32,984.00 239.88
59,110.05 5,618.47
19,037.78 42,133.86

130,341.32

11,171,211.49

____3299,255.35 __j16,182,344.45

6,583.00 7,350.00 7,394.85 1,024,290.44 227,585.40 33,527.47 2,173,194.38 759,935.37 593,099.49 44,262.49 53,631.31 38,714.26 3,744.46 3,240.29 19,246.14 262,076.48
564.93 352,972.10
8,931.50 327,508.88
3,600.00 67,655.92
3,450.00 4,800.00 2,400.00 11,568.00 5,800.00 8,400.00
(150.00) 28,991.50 78,186.55 186,820.92 83,034.04
161.64
975,604.80 30,624.12
1,629,865.16 1,024,290.33
335,500.83 262,077.52 223,812.08 100,379.54
31,072.24 239.88
59,084.80 5,780.71
18,917.83 35,942.60
11,165,764.25
15,985,319.86

0.00 295.00
0.00 0.00 15,971.56 1,800.76 (50.69) 0.00 0.00 0.00 6,778.95 (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 4,387.95 8,603.79 0.00 0.00 0.00
66,388.01 616.18 0.00 0.00
21,839.54 42.46 0.00 0.00
1,911.76 0.00
786.48 0.00
225.55
6,191.~6
135,788.56
$496,279.94

470

Clayton College & State University
FINANCIAL REPORT
For the Year Ended June 30, 1997

CLAYTON COLLEGE & STATE UNIVERSITY Morrow, Georgia

Richard A. Skinner
President

Robert H. Koermer
Vice President for Fiscal Affairs

471

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

CLAYTON COLLEGE BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enternrises RESTRICTED

TOTAL

$1,721,217.26 245,194.10 72,796.08 20,780.57
~2.059,988.01

$453,068.28 20,400.58 182,214.68
~655,683.54

($656, 737. 79) 780,274.47
~123,536.68

$1,517,547.75 0.00
1,045,869.15 0.00
255,010.76 20,780.57
0.00 0.00 0.00 0.00 0.00 0.00 0.00
~2 ,839,208.23

$597,930.06

$17,997.38

1,287,405.14

193,981.00

1,885,335.20

211,978.38

$0.00 0.00

$615,927.44 0.00 0.00 0.00
1,481,386.14 0.00
2,097,313.58

66,836.50 80,141.29 3,389.80 24,285.22
174,652.81
~2,059,988.01

182,000.00 204,703.20
57,001.96
443,705.16 S655,683.54

123,536.68
123,536.68 S123,536.68

248,836.50 0.00
284,844.49 60,391.76 0.00 24,285.22 0.00
123,536.68 0.00 0.00 0.00
741,894.65
S2,839,208.23

472

AND STATE UNIVERSITY SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS Renewals And
Unexpended Replacements

Investment In Plant

AGENr.Y FUNDS

$31,442.56 $610,833.83 $866,607.73

$519,763.11

$0.00

$82,776.51

28,658.41

491,871.16 24,406,393.82
4,357,956.48 3,412,295. 78 7,917,865.30

~60,100.97

~61 0,833,83

~866,607.73

$0.00

$0.00 $850,840.55

~519,763.11 $40,586,382.54

$4,924.52

$0.00

725,497.38

0.00

0.00

850,840.55

4,924.52

725,497.38

~82,776.51
$0.00
82,776.51 82,776.51

9,325.93

15,767.18

50,775.04

610,833.83

60,100.97 $60,100.97

610,833.83

15,767.18

~610,833.83 ~6,607.73

514,838.59 39,860,885.16

514,838.59
~519,763.11

39,860,885.16 $40,586,382.54

0.00 $82,776.51

473

CLAYTON COLLEGE
STATEMENT OF CHANGES Year Ended

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations Unexpended Plant Funds - EfTIC Trust Fund 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 Funds To State Treasury-LotteryFunds/Regular 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 TRANSFERS
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, 1997

CURRENT FUNDS

UNRESTRICTED

Educational &

Auxiliary

General

Entemrises

RESTRICTED

$25,007,156.33

$0.00 2,516,056.96

$0.00

3,136,866.69 2,499,956.70
48,296.00 557,265.10 20,095.22

30,087.25 25,037,243.58

857.25 2,516,914.21

780,274.47 7,042,754.18

TOTAL CURRENT
FUNDS
$25,007,156.33 2,516,056.96 0.00 0.00 3,136,866.69 2,499,956.70 48,296.00 557,265.10 20,095.22 0.00 0.00 0.00 30,944.50 0.00 780,274.47
34,596,911.97

24,994,954.17 17,776.71 4,324.25
25,017,055.13 20,188.45

2,461,970.14

6,543,017.05

28.27

10,435.68

2,461,998.41 54,915.80

6,553,452.73 489,301.45

31 ,537,971.22 2,461,970.14 0.00
17,776.71
0.00 10,435.68 4,352.52
0.00 0.00 0.00 0.00
34,032,506.27
564,405.70

0.00 20,188.45
154,464.36
~174,652.81

(88,916.67)

0.00 (88,916.67)

(88,916.67)

0.00

(88,916.67)

(34,000.87)

489,301.45

475,489.03

(605,604.82)

(605,604.82)

477,706.03

239,840.05

872,010.44

$443,705.16 ____1123,536.68 _____i741 ,894.65

474

AND STATE UNIVERSITY
IN FUND BALANCES June 30, 1997

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

PLANT FUNDS

Renewals And

Unexpended

Replacements

$0.00

$0.00

905,941.00

Investment In Plant
$0.00

182.40 988.93
1,171.33

29,085.96

15,055.00 75,876.15

13,600.00

29,085.96

1,010,472.15

9,968.97

9,968.97

2,901 '790.28 2,901 '790.28

474.95

1,390.52 1,390.52 (219.19)

0.00 29,085.96

0.00 (219.19) (4,431.62) 64,751.78 $60,100.97

0.00 29,085.96
581,747.87
~610,833.83

992,467.56 4,292.41
997,234.92 13,237.23

238,802.57 42,385.09
281,187.66 (271 ,218.69)

293,354.70
293,354.70 2,608,435.58

2,055.00 2,055.00 15,292.23
474.95
~15,767.18

86,861.67 86,861.67 (184,357.02)
699,195.61
~514,838.59

0.00 2,608,435.58
(29,305.70) 38,007,252.66
~.586,382.54

475

CLAYTON COLLEGE AND STATE UNIVERSITY
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations EquipmenVTechnology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues
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 Hospital and Clinics Total Educational and General 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 To State Treasury- Lottery Funds/Regular
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

UNRESTRICTED

EDUCATIONAL

AUXILIARY

&GENERAL

ENTERPRISES

RESTRICTED

$7,094,323.34
14,655,650.00 269,000.00

$0.00

$0.00

3,139,796.58 2,740,040.27
49,541.87 603,372.90
10,265.43

2,650,054.86 338,128.13
25,007,156.33
25,007,156.33

0.00 2,516,056.96 2,516,056.96

6,543,017.05 6,543,017.05

11,852,027.33
499,213.37 2,988,607.69 1,860, 759.53 4,993,749.14 2,562,670.11
237,927.00
24,994,954.17

0.00 2,461,970.14

922,904.94
1,385, 772.89 349,074.81 87,338.29 28,824.99
3,769,101.13
6,543,017.05

24,994,954.17

2,461,970.14

6,543,017.05

25,763.00 (17,776.71)

(88,916.67) 828.98

489,301.45

7,986.29

(88,087.69)

489,301.45

NET INCREASE (DECREASE) IN FUND BALANCES

~20,188.45

(~34.000.87)

$489,301.45

TOTAL CURRENT
FUNDS
$7,094,323.34 0.00
14,655,650.00 269,000.00 0.00
3,139,796.58 2, 740,040.27
49,541.87 603,372.90
10,265.43 0.00
2,650,054.86 0.00
338,128.13 31,550,173.38
2,516,056.96
34,066,230.34
12,774,932.27 0.00
1,884,986.26 3,337,682.50 1,948,097.82 5,022,574.13 2,562,670.11 4,007,028.13
0.00 31,537,971.22
2,461,970.14
0.00
33,999,941.36
489,301.45 (88,916.67) 26,591.98
(17,776.71) 0.00
I
409,200.05
$475,489.03

476

CLAYTON COLLEGE AND STATE UNIVERSITY
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

REt:VENUES 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

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Studr.mt

Activities & Hos~ital

Activities

$24,668,638.88

$338,517.45

29,966.66

120.59

TOTAL REVENUES AND OTHER ADDITIONS

24,698,605.54

338,638.04

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

24,667,635.87
17,776.71 4,313.45

327,318.30 10.80

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

24,689,726.03

327,329.10

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers

TOTAL TRANSFERS AMONG FUNDS

0.00

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

8,879.51

11,308.94

ADJUSTMENTS/RECLASSIFICATIONS

BEGINNING FUND BALANCE

85,632.01

68,832.35

AUXILIARY ENTERPRISES
$0.00 2,516,056.96
857.25 2,516,914.21
2,461,970.14
28.27 2,461,998.41
(88,916.67) (88,916.67) (34,000.87)
477,706.03

FUND BALANCE, JUNE 30, 1997

$94,511.52

$80,141.29

$443,705.16

TOTAL
$25,007,156.33 2,516,056.96 0.00 0.00 0.00 0.00 0.00 30,944.50 0.00
27,554,157.79
24,994,954.17 2,461,970.14 0.00
17,776.71 0.00
4,352.52 0.00
27,479,053.54
0.00 (88,916.67)
(88,916.67)
(13,812.42)
0.00
632,170.39
$618,357.97

477

CLAYTON COLLEGE AND STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30. 1997

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 State of Georgia - Lottery Funds Equipment/Technology/Construction Trust Fund 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 Dental Hygiene Fees Nurse Managed Clinic Alumni Services Revenues for Program Support Continuing Education Fees Quasi-Revenue from Distribution of Costs Cost Transfers - Copy & Printing Centers Eliminate Quasi-Revenue Spivey Hall Testing Fees Wellness Center Other Sources Administrative Cost Allowance College Work-Study Program Hope Certificate Pell Grants Program Supplemental Educ Opportunity Grants Program Group Insurance Continuation Program Veterans Administration Rents Flex Spending Accounts Student Activities - Other Other Revenue
Total Educational and General

UNRESTRICTED

RESTRICTED

TOTAL

$6,254,002.77 167,053.75 280,415.90 237,927.00 154,923.92
14,473,445.00 116,705.00 65,500.00 269,000.00
2,740.71 16,022.00 23,200.25 5,030.00
2,151,778.01
296,315.11 (296,315.11) 356,769.49
23,869.40 70,645.00
728.48 (203.00) 5,670.00 2,689.20 413.94 1,551.00 128,311.01 3,242.01 58,101.55 137,623.94
25,007' 156.33

$0.00
3,139,796.58 2,740,040.27
49,541.87 603,372.90
10,265.43
6,543,017.05

$6,254,002.77 167,053.75 280,415.90 237,927.00 154,923.92
14,473,445.00 116,705.00 65,500.00 269,000.00
3,139,796.58 2,740,040.27
49,541.87 603,372.90
10,265.43
2,740.71 16,022.00 23,200.25 5,030.00
2,151,778.01
296,315.11 (296,315.11) 356,769.49
23,869.40 70,645.00
728.48 (203.00) 5,670.00 2,689.20 413.94 1,551.00 128,311.01 3,242.01 58,101.55 137,623.94
31,550,173.38

478

CLAYTON COLLEGE AND STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30. 1997

CURRENT FUNDS REVENUES Auxiliary Enterprises Food Services Sales - Cafeteria Stores and Shops Sales - Bookstore Sales - Spivey Gift Shop Other Income - Interest Intercollegiate Athletics Athletics - Fees Athletics - Other Other Service Units Vending Operations Institution Contract Universal Card Parking Services Copy Center - Student Center Copy Center - Library
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

28,851.17
1 ,419,350.21 20,564.25
748,016.51 30,806.94
11,104.94 14,648.36 88,561.46 136,094.00
3,415.16 14,643.96
2,516,056.96
~27,523,213.29

28,851.17
1,419,350.21 20,564.25

748,016.51 30,806.94

0.00

11,104.94 14,648.36 88,561.46 136,094.00
3,415.16 14,643.96
2,516,056.96

~6,543,017.05

~34,066,230.34

479

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

GENERAL ACADEMIC INSTRUCTION

School Of Arts & Sciences

Department Of Humanities

Department Of Music

Department Of Professional Educ

Department Of Mathematics

Department Of Natural Sciences

Department Of Social Sciences

School Of Business

Dept Of Accounting & COIS

Department Of Management & Mark

School Of Health Sciences

Dept Of Associate Degree Nursing

Department Of Baccalaureate Deg

.e.

Department Of Dental Hygiene

()0
0

Fitness and Wellness Center

Department Of Health Care Management

Department Of Physical Education

Accreditation-Nursing

GSAMS

Distinguished Teachers

Professional Development

Faculty Dev Wkshp-Conn Teach to Technology

Distance Learning Telecourses

Curriculum Revision

VOCATIONAL AND TECHNICAL INSTRUCTION

School Of Technology

Dept Of Aviation Main! Technology

Department Of Technical Studies

Department Of Electronics

COMMUNITY EDUCATION

Continuing Education - Administration

Continuing Education - Program

Rockdale County Facility

Fayette County Center

Fulton County

PREPARATORY AND REMEDIAL INSTRUCTION

Department Of Learning Support

TOTAL INSTRUCTION

CLAYTON COLLEGE AND STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES . YEAR ENDED JUNE 30, 1997

FUND

C

L

A

S

S-I

F.

I

C
-

A -

T

I

O - -

N

Unrestricted

Restricted

_Total
- ---

Personal Services

OBJECT CLASSIFICAT---I-O -- N. -- --- -

Travel

Operating Supplies & .. E)(pei}Sel!
- --- - --~ -----

. c _Equiprne_~t __,

$1,101,489.74 562,851.61 229,843.40 531,351.54 949,560.02
1,030,529.92
395,090.81 808,935.85
477,485.70 897,443.07 309,324.62
88,593.27 169,451.29 85,800.61
9,971.29 529.18
45,000.00 1.98
4,618.95 34,709.15 28,176.43

$0.00 6,973.32 53,638.37 1,000.00 15,303.60
7,500.00

$1,101,489.74 569,824.93 283,481.77 532,351.54 949,560.02
1 ,045,833.52
395,090.81 808,935.85
477,485.70 897,443.07 309,324.62
96,093.27 169,451.29 85,800.61
9,971.29 529.18
45,000.00 1.98
4,618.95 34,709.15 28,176.43

$1,074,597.88 533,994.85 213,968.29 517,849.97 914,487.39 924,711.62
376,922.10 784,753.12
467,092.84 851,529.60 276,054.91
930.54 167,633.34 84,377.11
3,155.90
28,176.43

289,722.83 671,551.34 340,875.51

99,389.30 472,658.88 155,004.19

389,112.13 1'144,210.22
495,879.70

338,386.95 972,096.24 463,248.01

123,789.37 1,532,554.83
109,904.96 116,231.02 34,406.20

27,502.73 22,039.14

123,789.37 1,532,554.83
137,407.69 116,231.02
56,445.34

137,760.23 834,275.23 103,288.07 92,333.58
17,468.37

--~-~~.-~~~,!14_ -~ --~~!,~~_.~_!. -----~:3_4_,!2(1,?_5 --- - ~!4,669.30

__ JJ2?g~r~! ___..J!22,!!!J1,~~

.12,!74_29:3?,2.?. - 1_1,093,761.87

$1,750.83 3,458.70 6,501.32 3,712.25 2,651.91 10,292.37
1,900.14 4,143.12
613.00 8,012.37 1'185.40
237.00 56.50
1,168.05 818.14

$24,216.36 32,371.38 63,012.16 10,554.32 31,100.72 47,921.07
16,268.57 18,910.20
9,779.86 34,465.10 32,084.31 28,252.02
1,761.45 1,423.50 9,971.29
529.18 45,000.00
1.98 295.00 33,891.01

$924.67
235.00 1,320.00 62,908.46
1,129.41
3,436.00 66,673.71

11.00 4,048.94 2,787.95
6,815.19 3,476.84
496.16 2,117.25
3,077.14
69,331.57

47,293.07 51,158.99 21,515.24
(13,970.86) 682,449.85
30,642.78 23,401.28 31,908.12
16,381.81
1 ,332,589. 76

3,421.11 116,906.05
8,328.50
9,014.56
4,951.60
279,249.07

CLAYTON COLLEGE AND STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES .YEAR ENDED JUNE 30, 1997

-- -- --- --- ----

OBJECT -.-

CLA--S- -S---I-F- I-C-- A-- T-I-ON

FUND --CLASSIFICATION...

-----

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) PUBLIC SERVICE COMMUNITY SERVICES
Fitness and Wellness Center Community Services - Administration Community Services - Program Mobile Lab Railroad Program Small Business Development Center Contract Year- 1997 Contract Year- 1996 Small Business Development Center Contract Year- 1997 Contract Year- 1996 SBDC Program Income

Unrestricted
70,645.00 49,589.67 127,885.98 49,894.86 146,116.73
20,297.70
25,478.78 5,878.93 3,425.72

Restricted.
24,140.82 1,272,627.68
44,690.83 44,313.56

Total
70,645.00 73,730.49 1,400,513.66 49,894.86 146,116.73
44,690.83 64,611.26
25,478.78 5,878.93
~.425.72

Personal Services

Travel
-----

Operating Supplies & c co E1!pe11s~~ ...-.

EEJyipiJleot ,

67,162.83 72,663.37 773,565.88 27,639.39 102,176.80
44,690.83 59,811.64
20,097.95 2,851.80
-------

1,066.76 4,136.30
138.25 1,335.74
1'159.00 973.74

3,482.17 0.36
593,245.93 12,776.68 33,896.69

29,565.55 9,340.54 8,707.50

4,799.62

3,e99.45 2,053.39
204.36

322.38
--- -- -- -- 3,221.~6

,e.

TOTAL PUBLIC SERVICE

.C.I.O.

ACADEMIC SUPPORT

LIBRARIES

OITS - Library Services MUSEUMS AND GALLERIES

Spivey Recital Hall

General Operations Lyceum

Ticket Sales

Master Classes Walter & Emilie Spivey Foundation

Childrens Choir

Spivey Summer Festival

MUSEUMS AND GALLERIES

EDUCATIONAL MEDIA SERVICES

OITS - Media Services

OITS-GSAMS Site

499,.2.1. 3.37

1,385,772.89

1,884,986.26

1-'1-7-0,660.4-9

729,732.19
302,537.79 75,061.40
310,137.65 17,243.56 45,620.28
207,828.26 25,831.27

3,600.00
214,355.60 13,000.00 81,201.52

729,732.19
306,137.79 75,061.40
310,137.65 17,243.56
214,355.60 58,620.28 81,201.52
207,828.26 25,831.27

479,688.60
322,477.60 4,790.43 101.45 25,414.95 11,709.68
185,197.02 14,000.33

8,809.79

. 61~.559.()3

5~,956)1_!;

4,629.29 492.02
6,800.05 3,535.66
487.00

45,039.58
(16,831.83) 75,061.40 293,081.43 17,142.11 214,355.60 29,669.67 69,491.84
22,144.24 11,830.94

200,374.72 5,465.74

CLAYTON COLLEGE AND STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES .YEAR ENDED JUNE 30, 1997

OBJECT CLASS- -I-F---I--C- -A---T--I- O--N - -- ---- ----- ----

FUND

C

L

A-

S
..

S

I

F---I

C

A

T

I

O

N

---

-

-

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

ACADEMIC ADMINISTRATION

ACADEMIC COMPUTING SUPPORT

Office Of Information Technology

Office Of Information Technology

182,598.77

OITS-Instructional Technology

100,804.21

OITS-ETACT-Wiring

73,246.00

OITS - User Services

40,836.37

Ins! Tech Support Specialist

39,750.00

OITS- Students to Technology

5,479.14

OITS- Teachers to Technology

25,984.31

OITS - Satellite Downlink

31,494.48

OITS - ITP Continued Preparation

83,703.60

Academic Administration

Dean, School Of Arts & Sciences

134,280.01

Dean, School Of Business

.,..

Dean, School Of Health Sciences

CIO N

Dean, School OfTechnology

25,559.77 112,644.27 80,240.65

COURSE AND CURRICULUM DEVELOPMENT

Honors Program

12,512.78

Learning Center

318,955.44

Learning Center - Compass

. _(),52?.4~

Restricted
33,058.57 3,859.12
------

Total_
182,598.77 100,804.21
73,246.00 40,836.37 39,750.00
5,479.14 25,984.31 31,494.48 83,703.60
134,280.01 25,559.77
112,644.27 113,299.22
12,512.78 322,814.56
_(),5?.5.49_

Personal Services
----

Travel

Operating Supplies & Expe11ses

Equipment

36,055.09
37,267.56 30,671.09

1,189.47

124,757.01 102,735.47 107,300.55
284,328.00
. ---- --

1,734.22 814.42
2,058.39 3,784.09
2,006.17

28,619.51 16,908.78 73,246.00
1,460.81 9,078.91
461.00 4,339.48 12,805.48 21,065.60
7,788.78 24,745.35
7,850.41 2,214.58
12,512.78 27,160.35
6,525.49

116,734.70 83,895.43 2,108.00 5,018.14 21,644.83 18,689.00 62,638.00
9,320.04
- ----- ------ -

TOTAL ACADEMIC SUPPORT

2 ,988,()0?-!)9 - .. - 349,011,81 __ . __ 3,:J3?,!)~2.50 .. - _1_,7()f3,<494.8~ -

27.~~0.78

1 ,017__.768.29

--- _?25,888.6_0

STUDENT SERVICES STUDENT SERVICES ADMINISTRATION
Off Of Dean Of Students & Enrollment Services SOCIAL AND CULTURAL DEVELOPMENT
Office Of Student Life COUNSELING AND CAREER GUIDANCE
Office Of Counseling Advise & Retention Office Of Multicultural Affairs Minority Advising Program Office Of Career Services Student Testing FINANCIAL AID ADMINISTRATION Office Of Director Of Financial STUDENT ACTIVITIES Student Activities Program

147,979.85
116,322.04
96,037.33 45,660.12
2,678.11 221,263.64
20,907.70
260,086.81
327,318.30

32,988.78 46,158.68

147,979.85
116,322.04
129,026.11 45,660.12 2,678.11
267,422.32 20,907.70
260,086.81
327,318.30

131,551.47
112,605.64
116,014.24 44,444.08 1,681.57
244,760.01
240,668.52
16,172.85

2,115.49
145.75
764.25 142.25 468.64 2,223.73
2,545.60
16,217.42

8,156.89
3,570.65
5,290.33 1,073.79
527.90 20,438.58 20,907.70
16,872.69
294,928.03

6,156.00 6,957.29

CLAYTON COLLEGE AND STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES ,YEAR ENDED JUNE 30, 1997

FUND CLASSIFICATION

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) STUDENT SERVICES (Continued) STUDENT ADMISSIONS
Admissions & Recruitment STUDENT RECORDS
Office Of Registrar STUDENT HEALTH SERVICES
Nurse Managaed Clinic

Unrestricted
303,197.11 305,037.03
14,271.49

Restricted 8,190.83

Total
303,197.11
31~.227.86
J1,271.49

Personal Services

OBJECT

C

L

A

S

S.

I

-F

I

C

A

T -

I

O

N

Travel

Operating Supplies & Expense!! .
..

Equipment

269,694.35 274,741.96

2,037.93 2,105.60

26,157.53 32,911.10 ... 14L2?1.49

5,307.30 3,469.20

TOTAL STUDENT SERVICES

1 ,860, 759.53

87,338.29_

1 ,948,Q97.82

1 ,4~2,334.69

28,766.66

44~,106.8

. 21 ,88_9.79_

INSTITUTIONAL SUPPORT

EXECUTIVE MANAGEMENT

Office Of The President

Off Of The President-Southern Cresent

Office Of Vice Pres-Academic Afffairs

~

Off of Vice Pres-Acad Affairs-Faculty Development

()0 (1.)

OITS-Institutional Research & Planning

FISCAL OPERATIONS

Office Of Vice Pres For Fiscal Affairs

Office Of Business Services

GENERAL ADMIN &LOGISTICAL SERVIC

Office Of Personnel Services

Off of Personnel Svc-Staff Development

Off of Personnel Svc-Staff Development

Office Of Payroll Services

Office Of Procurement

Office Of Public Safety

Off Of Public Safety-Hazard Material

Office Of Campus Services

OITS-Telecommunications

OITS-Telecommunications-ETACT-Wiring

Office Of Printing Services

Office Of Printing Services-User Department

Photocopy Services

Photocopy Services-User Department

DOCUTECH Services

DOCUTECH Services-User Department

436,110.14 10,963.40
518,545.78 6,717.20
162,806.37
152,046.09 436,481.03
111,080.46 2,639.50 6,783.66
146,407.93 181,029.77 613,565.84
7,041.17 190,495.92 . 261,440.73 134,499.61 85,353.77 (63,697.20) 80,810.66 (113,319.09) 219,138.71 (119,298.82)

6,893.27 5,543.06 5,465.47

436,110.14 10,963.40
518,545.78 13,610.47
162,806.37
152,046.09 436,481.03
116,623.52 2,639.50 6,783.66
146,407.93 186,495.24 613,565.84
7,041.17 190,495.92 261,440.73 134,499.61
85,353.77 (63,697.20) 80,810.66 (113,319.09) 219,138.71 (119,298.82)

348,183.80 5,622.15
431,273.79 9,495.38
153,289.79 145,293.48 348,008.01 100,141.72
137,801.53 176,727.72 500,998.52 31,019.34 196,303.35
63,098.66

18,061.91
14,694.19 1,020.00 3,030.27
3,671.13 2,604.49
1,271.57
1,660.01 167.50
1,779.95
62.00

66,320.43 5,341.25 59,066.84 3,095.09 6,486.31
3,081.48 70,831.53
15,210.23 2,639.50 6,783.66 6,946.39 7,380.02 41,278.70 7,041.17 159,476.58 45,201.13 39,669.94 80,863.77 (63,697.20) 56,325.49 (113,319.09) 77,668.37 (119,298.82)

3,544.00 13,510.96
15,037.00
2,220.00 69,508.67 19,874.25 94,829.67
4,490.00 24,485.17 78,371.68

CLAYTON COLLEGE AND STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES .YEAR ENDED JUNE 30, 1997

OBJECT CLASS--I--F-IC----A- -T- -I-O- N

FUND CLAS. SI- FI.CATI. ON

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) INSTITUTIONAL SUPPORT (Continued) ADMINISTRATIVE COMPUTING SUPPORT
Office Of Information Technology OITS - Administrative Systems PUBLIC RELATIONS AND DEVELOPMENT Office Of Institutional Advancement Office Of Development Office Of College Relations GENERAL INSTITUTION CWSP Staff Benefits-Non Payroll

Unrestricted
40,356.70 400,071.62
373,270.10 124,367.68 244,215.43
3,640.81
340,1~84.17

Restricted
10,923.19
-.---

. Total
40,356.70 400,071.62
373,270.10 124,367.68 244,215.43
14,564.00 .. 34Q,184.1!

Personal Seryices
36,054.72 277,814.76 160,285.03 97,826.37 188,402.87
.. ~1.0,18~.17

Travel

Operating Supplies & ... Expeose$

Equipment .

56.50 6,135.70

4,245.48 87,820.14

7,978.33 559.32
1,194.31

202,708.74 21,385.99 39,700.88

14,564.00
----- ------- -------

28,301.02
2,298.00 4,596.00 14,917.37

TOTAL INSTITUTIONAL SUPPORT

4,993,7~~.14

28,824.99

5,02_~.574.13_

3,7<J7,8?5.!_6

63,947.18 ..... ~~~,8!_~,QO~ . - ~3]5.~!13,?.!!_

OPER & MAINTENANCE OF PLANT

....

PHYSICAL PLANT ADMINISTRATION

.C.X..I

Office Of Director Of Plant Operations

BUILDING MAINTENANCE

Dept Of Maintenance-Campus

Dept Of Maintenance-AMT Center

CUSTODIAL SERVICES

Dept Of Cleaning Services-Campus

Dept Of Cleaning Services-AMT Center

UTILITIES

Utilities-Campus

Utilities-AMT Center

LANDSCAPE AND GROUNDS MAINTENANCE

Dept Of Groundskeeping - Campus

Dept Of Groundskeeping-AMT Center

172,933.01
706,269.25 34,894.81
675,344.28 54,088.62
548,529.98 32,180.86
328,458.31
~ --~.lm>,~~ ---~ .~-

172,933.01
706,269.25 34,894.81
675,344.28 54,088.62
548,529.98 32,180.86
328,458.31 ~ -~9!0:~~

157,496.28 478,743.20
29,758.96 601,338.55
51,372.77
237,781.88 . ~ _8,3_11.81

381.65 75.15
30.99

15,055.08
222,081.91 5,135.85
74,005.73 2,715.85
548,529.98 32,180.86
81,995.44 1,659.:1_1!

5,368.99 8,650.00

TOTAL OPER & MAINTENANCE OF PLANT

2,562,!QJ1 ~- . - -- - 0.0!) - - _2,5_2,~!0.11

1,?64,803.45

487.79

983,35~,.1!~

14,018.99

SCHOLARSHIPS AND FELLOWSHIPS SCHOLARSHIPS Scholarships-Federally Funded Scholarships-State Funded - Fee Waivers Scholarships-Privately Funded
TOTAL SCHOLARSHIPS AND FELLOWSHIP
- - TOTAL GENERAL & EDUCATIONAL EXPENDITURES

1,644,276.20

237,927.00

1,896,443.00

--~~ - ----- -- .~??8.~8!.:~

1,644,276.20 2,134,370.00 . ??8,~8J93

__ ~--~~I.!l?I:OO ----~~,7~~,_1_Q1JA_ -- _4,QQ?,028.13

--- ?4_,_9~~.9~4.1_!~ - __ ,51~Q!J:,Q~ -~1.~g9_!_1.?2

0.00 .. ?0,795,880.49

0.00 198,873.77

1,644,276.20 2,134,370.00
228,381.93
4,007,028.13
9,270,229.77

0.00 1,272,987.19

AUXILIARY ENTERPRISES EXPENDITURES FOOD SERVICES
Food Services-Contract

TOTAL FOOD SERVICES

STORES AND SHOPS Bookstore Spivey Hall Gift Shop

TOTAL STORES AND SHOPS

OTHER SERVICE UNITS

Vending-Institutional Operated

Vending-Contract

Director of Auxiliary Services

....

Universal Card Center

01)
U1

Parking Services

Copy Center-Student Center

Copy Center-Library

TOTAL OTHER SERVICE UNITS

INTERCOLLEGIATE ATHLETICS Intercollegiate Athletics

TOTAL INTERCOLLEGIATE ATHLETICS

TOTAL AUXILIARY ENTERPRISES EXPENSE

TOTAL CURRENT FUND EXPENDITURES

CLAYTON COLLEGE AND STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES YEAR ENDED JUNE 30, 1997

OBJECT CLASSIFICATION

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

Travel

Operating
Supplies &
... Expel]s,~s .

-

Equip .. --

m. . !l-nt

43,532.32 43,!)32.32

43,532.32 0.00 .. . .4.3.!)32.32

25,311.44 25,341.44
..

8.39

1~. 182.49_

8.39

1!1, 182,49

0.00

1,373,940.24 (569.45)

1 ,373,940.24 (569.-15)

187,465.07

11 '147.39

1,175,327.78 (569.45)

1,373,370. 79

0.00

1 ,373,370_.79

187,4~5.07_

11,14?-39

1,174,758.33

0.00

4,236.67 42.97
53,289.36 98,213.03 72,287.34 5,682.61 24,815.04
258,567.02

4,236.67 42.97
53,289.36 98,213.03 72,287.34
5,682.61
24,~15.0_4

52,535.19 70,875.99 47,472.64
1,546.13
- --- -- .

0.00

2!)~,567.02

.172,-12~.95

84.50 3,511.08
73.00 0.51
3,669.09

4,236.67 42.97
669.67 23,825.96 24,741.70
4,135.97 24,815.04
82,467.98

78~.~Q0.01 78MO~.o1
2,461,970.14

!~~.500.01

- --------- .. 0-..00

786,500.01

--- ---- 0--.-0--0--

. 2,4_61_.970.14

35.3,88!-67 353,88_7,67 739,124.13

$27,456,924,;31
. ------- ---------- .

. $6,543,Q1(,Q5 - $33,999,941.36

$21,535,004.62

7,816.13 7,816.13 22,641.00

_422,786.21 422,786.21 1 ,698,195.01

2,0!().00 .. 2,010,00
2,010.00

$221,514.77 $10,968.42P8

$1,274,997.19

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 Student Publications Student Newspaper-Bent Tree Other General Operations
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance Adjustments- Prior Year
ENDING FUND BALANCE

CLAYTON COLLEGE AND STATE UNIVERSITY
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30, 1997

$2,493.01 55,608.54

$280,415.90 58,101.55

$338,517.45

75,594.73 98,172.28 23,835.92 26,367.68

223,970.61 13,295.18 1,121.91 88,930.60

327,318.30 11,199.15
68,832.35 109.79
$130,141.29

486

CLAYTON COLLEGE AND STATE UNIVERSITY
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30, 1997

REVENUES ' Student Fees
Fees - Athletics Other Revenue
Ticket Sales Summer Camps Interest Income Other
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Men's Basketball Men's Golf Men's Soccer Women's Basketball Women's Tennis Cross Country Men Cross Country Women Women's Soccer Sports Information Medical, Training & Insurance Summer Camps
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments- Prior Year
ENDING FUND BALANCE

$1,256.93 25,854.00
2,493.01 1,203.00

$748,016.51 30,806.94

182,919.74 147,735.87 40,313.38
65,091.71 148,301.93 45,194.03 20,243.72
18,525.74 58,968.48 30,955.59 14,282.99 13,966.83

$778,823.45
786,500.01 (7,676.56) 59,159.55 (4.80)
$51,478.19

487

FEDERAL FUNDS Pell Grant FY97 Supplemental Educ Opp Grant FY97 VA Report Fee Pell Grant Prior Year College Work Study Program FY97 CWSPFY96 CWSP CarryBack JLDP From CWSP JTPA Occupational Skills JTPA Occupational Skills FY95 JTPA Comprehensive Summer Youth JTPA Career Resource Center JTPA Summer Youth 1997 Metro Atlanta Community Foundation Inc NSF Bio Technical Lab Ga Dept Technical & Adult Education Small Business Development Center CY97 Small Business Development Center CY96 Produce Academy Eisenhower-Math/Science Summer Camp Eisenhower-Exploring Geometry Eisenhower-CC Elem Sch Atlanta Math Eisenhower-Algebra Thru Technology Eisenhower-Geometry Thru Technology Eisenhower-Excellence In Math/Science Eisenhower-Exploring Biotechnology
TOTAL FEDERAL FUNDS
STATE FUNDS SSIG PSC-Capstone Program GA-PSC-Joint Staff Hope Grant - Degree Program Hope Grant - Certificate Program Hope Grant - GED Hope - Promise GA-DTAE Lottery Technical &Adult Education
TOTAL STATE FUNDS
LOCAL FUNDS Rockdale County Schools Fulton County Schools
TOTAL LOCAL FUNDS

CLAYTON COLLEGE AND STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

BALANCE JULY 1, 1996
{$122,289.90) {16, 104.64)
{6,261.00)
{1 ,432.68) 74,195.26
{691.40) {10,631.23)
{1, 108.40) {11 '782.87)
{5, 154.70) 0.00
{14,982.57)
{797.61) {2,223.66)
(789.64) {1 ,737.67)
{121,792.71)

RECEIPTS
$1 ,696,959.90 68,325.02 1,551.00
5,183.00 6,261.00 1,817.00 1,432.68 630,735.74
691.40 64,238.46 401,339.00 30,178.00
9,730.23 12,114.87 99,940.18 22,345.42 59,296.13
797.61 2,223.66 3,469.95 6,856.66 6,736.77 3,565.59 1,077.42
3,136,866.69

DEDUCTIONS/TRANSFERS

For

For Indirect, Adm

Direct

Allow & Transfer

BALANCE JUNE 30, 1997

$1 ,591,001.00 53,784.00
{508.80) 8,933.19
1,990.00 0.00
742,740.31 0.00
53,607.23 399,731.67
31,053.07 8,621.83 5,253.60
118,929.00 44,690.83 44,313.56
3,469.95 7,081.89 6,253.23 3,565.59 15,285.43

$5,670.00 2,689.20 1,551.00
728.48

($22,001.00) {4,252.82) 0.00 508.80 {4,478.67) 0.00 {173.00) 0.00
{37,809.31) 0.00 0.00
1,607.33 {875.07)
0.00 {4,921.60) {24, 143.52) {22,345.41)
0.00 0.00 0.00 0.00 0.00 {1,014.87) {1,254.13) 0.00 {14,208.01)

3,139,796.58

10,638.68

{135,361.28)

(516.00) 0.00 0.00
{137,628.00) {96, 115.00) {3,000.00) 0.00
{99,827.40)
{337,086.40)

16,252.00 50.00
17,982.28 1 ,068,163.00
585,064.00 18,000.00 15,802.00 0.00
778,643.42
2,499,956.70

16,252.00 50.00
17,982.28 1, 129,168.00
692,221.00 43,000.00 15,802.00 61,465.30
764,099.69
2,740,040.27

{203.00) 0.00
{203.00)

{516.00) 0.00 0.00
{ 198,633.00) {203,069.00)
{28,000.00) 0.00
{61 ,465.30) {85,283.67)
{576,966.97)

1,819.69 1,819.69

25,686.00 22,610.00
48,296.00

27,502.73 22,039.14
49,541.87

0.00

2.96 570.86
573.82

488

CLAYTON COLLEGE AND STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

PRIVATE FUNDS CCSU Foundation Achievement Scholarship CCSU Foundation Grant Airport Rotary Scholarship Gary D Teal Memorial Scholarship Hinman Dental Soc Ga Dental Education Foundation Inc The Clorox Company Adamson/Kiwanis Scholarship Spivey Music Scholarship Ty Cobb Scholarship S E 0 G- Match Delta Foundation Scholarship Piano Gallery Foundation Childrens Choir- Spivey Foundation CCSU Foundation Honors Scholarship Spivey Foundation Delta Airlines Spivey Foundation-ETCTF Kawneer Company Grant Conklin Chair Philip Morris-Aivemo Workshop CCSU Foundation Quality Grant NCR Grant Selwyn Walker Foundation Inc CCSU FDN Faculty Development CCSU FDN - Sun Trust Spivey Summer Festival CCSU FDN - CSX Prentice Hall Spivey Foundation-Student Tours Burgess Publishing Grant

BALANCE JULY 1, 1996
(3,310.00)
1,236.00
1,000.00 125.00
(29,731.00) 666.00
6,634.00 900.00
(39,218.02) 68,714.68
3,374.59 3,859.12
4,115.85
842.27
(271.43)
53,101.52

TOTAL PRIVATE FUNDS

72,038.58

ENDOWMENT FUNDS John Word West Scholarship R V Hooks Memorial Scholarship Mitchell C Bishop Scholarship J B Pulliam Jr Scholarship

7,765.85 3,449.94 1,277.13 6,763.15

TOTAL ENDOWMENT FUNDS

19,256.07

TOTAL RESTRICTED FUNDS - CASH BASIS

(365,764.77)

AMOUNTS EXPENDED BUT NOT REIMBURSED

TOTAL RESTRICTED FUNDS - ACCRUAL BASIS

$239,840.05

RECEIPTS 104,175.50
1,000.00 3,000.00 102,619.00 31,334.00
13,000.00 225,047.02
(4,877.51) 1,343.41
(4,115.85) 40.00
1,102.68 28,100.00 53,090.00
1,000.00 656.85 750.00
557,265.10
5,208.39 321.71 286.72
14,278.40 20,095.22 6,262,479.71 780,274.47 $7,042,754.18

DEDUCTIONSfTRANSFERS

For

For Indirect. Adm

Direct

Allow &Transfer

BALANCE JUNE 30, 1997

104,531.50
1,236.00 1,000.00 3,000.00 77,765.00 29,990.00
594.00 13,000.00 217,955.60 10,000.00
3,859.12
6,893.27 7,500.00 81,201.52 36,873.57 1,000.00 6,973.32

(3,666.00) 0.00 0.00 0.00 0.00
1,000.00 125.00 0.00
(4,877.00) 2,010.00
0.00 6,040.00
900.00 0.00 0.00
(32,126.60) 63,837.17 {5,282.00)
0.00 0.00 0.00 0.00 882.27 0.00 (6,062.02) (7,500.00) (0.00) 16,216.43 0.00 (6,316.47) 750.00

603,372.90

0.00

25,930.78

4,000.00 500.00
5,765.43 10,265.43 6,543,017.05
$6,543,017.05

0.00 10,435.68
$10,435.68

8,974.24 3,271.65 1,563.85 15,276.12
29,085.86
(656, 737. 79)
780,274.47
$123,536.68

489

CLAYTON COLLEGE AND STATE UNIVERSITY
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

BEGINNING FUND BALANCE Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Gifts and Grants John Ward West Endowment Julius B Pulliam Jr Endowment Interest Income Perkins Nursing Loans Investments Perkins Nursing Loans
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
$64,751.78 (4,431.62)
60,320.16

ENDOWMENT FUNDS $581,747.87
581,747.87

TOTAL
$646,499.65 (4,431.62)
642,068.03

329.18 659.75
98.26 84.14
1,171.33

7,774.01 21,311.95
29,085.96

7,774.01 21,311.95
329.18 659.75
98.26 84.14
30,257.29

690.84 699.68
1,390.52

0.00

690.84 699.68
1,390.52

0.00 $60,100.97

0.00 $610,833.83

0.00 $670,934.80

490

CLAYTON COLLEGE AND STATE UNIVERSITY
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

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 Scholarship Fund
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

FUND BALANCE JULY 1, 1996

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE & TRANSFERS JUNE 30, 1997

$15,935.61 39,490.24
9,325.93
64,751.78

$427.44 743.89
1'171.33

$690.84 699.68
1,390.52

($1 ,514.62) (2,917.00)
(4,431.62}

$14,157.59 36,617.45
9,325.93
60,100.97

149,378.45 10,350.00 8,000.00
414,019.42
581,747.87
$646,499.65

7,774.01
21,311.95 29,085.96 0 $30,257.29

0.00 $1,390.52

0.00 ($4,431.62)

157,152.46 10,350.00 8,000.00
435,331.37
610,833.83
$670,934.80

491

CLAYTON COLLEGE AND STATE UNIVERSITY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS State Appropriations Lottery Funds Major Repair and Rehabilitation Funds Gifts and Grants Private - Delta Private - CSX Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Land Acquisition AMT Total Land
Buildings Business and Health Science Building MRRF Business and Health Science Building MRRF Model Classroom Project MRRF Library-Lower Level MRRF ADA Barrier Removal Plan MRRF Spivey recital Hall - Roof Repair MRRF Cont Ed-CSX RR Training Lab Mechanical System Repairs-Various Bldgs. MRRF Building Systems-Rehab & Repair MRRF Model Classroom - Lottery Studen~ Center Modify-Univ Card Off Bookstore Annex-Cont Educ Bldg
Total Buildings
Improvements Other Than Buildings Campus Street Signage Rework Campus Front Entrance Sign Lake Dam Repairs MRRF Campus Lighting-Exterior MRRF
Total Improvements Other Than Buildings
Equipment Model Classroom-Lottery Student Center Modify-Universal Car Bookstore Mise Equipment Copy Center Copiers Spivey Hall Gift Shop
Total Equipment
Expenditures not to be capitalized Fire Alarm Equip PE Bldg. MRRF Card Center Total Expenditures not to be capitalized
TOTAL EXPENDITURES/DEDUCTIONS

Unrestricted

UNEXPENDED Restricted

$100,000.00 805,941.00
75,876.15 981,817.15

$0.00
8,145.00 6,910.00
15,055.00

Total

RENEWALS AND REPLACEMENTS

$100,000.00 805,941.00
8,145.00 6,910.00 75,876.15
996,872.15

$0.00
9,968.97 9,968.97

0.00
230,886.40 250,491.00
69,917.66 65,613.47
486.00 555.50
0.00 119,574.98
53,617.75 45,666.33
836,809.09
32,680.00 23,430.34 23,405.00
4,700.00 84,215.34
54,333.13
2,055.00 56,388.13
4,292.41
4,292.41
981,704.97

8,145.00 8,145.00
6,910.00 6,910.00
0.00
0.00 0.00 15,055.00

8,145.00 8,145.00
230,886.40 250,491.00
69,917.66 65,613.47
486.00 555.50 6,910.00 119,574.98 53,617.75 45,666.33
843,719.09
32,680.00 23,430.34 23,405.00
4,700.00 84,215.34
54,333.13
2,055.00 56,388.13
4,292.41
4,292.41
996,759.97

15,409.40 11,513.03 26,922.43
160,720.01 3,236.13
47,924.00 211,880.14
42,385.09 42,385.09 281,18J.66

492

CLAYTON COLLEGE AND STATE UNIVERSITY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

TRANSFERS AMONG FUNDS Transfers from Resident Instruction Transfers from Auxiliary Enterprises Unassigned Surplus 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 To State Treasury- Lottery Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

2,055.00

2,055.00

0.00

474.95 13,600.00

474.95

Total

RENEWALS AND REPLACEMENTS

0.00

2,055.00 0.00

86,861.67

2,055.00

86,861.67

474.95 13,600.00

699,195.61

474.95

15,767.18 0.00
~15,767.18

~0.00

15,767.18 0.00
~15,767.18

0.00 514,838.59
~514,838.59

493

CLAYTON COLLEGE & STATE UNIVERSITY
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Gifts Expended from GSFIC Capital Lease Purchase
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Equipment purchased by GA Dept of Tech and Adult Ed
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$38,007,252.66 (29,305.70)

$37,977,946.96

$1,089,110.67 185,886.52

1,274,997.19 992,467.56 238,802.57 50,000.00 0.00 345,522.96

2,901, 790.28

249,897.81 43,456.89

293,354.70 40,586,382.54
725,497.38 $39,860,885.16

494

CLAYTON COLLEGE AND STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LAND Main Campus and Other Airport Facility- 5.5 acres

YEAR

INVESTMENT

ACQUIRED JULY 1,1996

$394,001.11 89,725.05

TOTAL LAND

483,726.16

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

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

340,671.77 469,205.56 1,521,910.96 1,442,321.64 2,487,747.27 583,116.55 353,127.10 2,862,552.50 1,293,940.09 2,175,865.84 4,566,934.89
12,201.83 1,410,963.81 4,015,192.49

TOTAL BUILDINGS

23,535,752.30

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 Campus Building Signage

106,768.99 25,109.59
468,627.55 571,323.08
27,898.00 54,550.00 136,510.69 408,599.81
517.95 47,885.50
0.00 334,938.20
82,556.14 1'183.00
46,768.91 666.76 296.80
5,541.00 59,565.00
9,682.36 89,899.28 40,049.91 42,550.00
2,500.00 2,200.00 1,623,437.08 38,081.97 4,284.49 41,749.08

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

4,273,741.14

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

$0.00 8,145.00

$0.00

$0.00

$394,001.11 97,870.05

8,145.00

0.00

0.00

491,871.16

597,228.56
42,567.08 7,794.53
64,081.31 86,916.17
6,910.00 38,528.00
555.50
26,060.37

340,671.77 469,205.56 2,119,139.52 1,442,321.64 2,530,314.35 590,911.08 417,208.41 2,949,468.67 1,300,850.09 2,214,393.84 4,567,490.39
12,201.83 1 ,410,963.81 4,041 ,252.86

870,641.52

0.00

0.00

24,406,393.82

32,680.00 4,700.00
23,405.00 23,430.34
84,215.34

0.00

106,768.99 25,109.59 468,627.55 604,003.08 32,598.00 54,550.00 136,510.69 408,599.81
517.95 47,885.50
0.00 334,938.20 105,961.14
1,183.00 46,768.91
666.76 296.80 28,971.34 59,565.00 9,682.36 89,899.28 40,049.91 42,550.00 2,500.00 2,200.00 1,623,437.08 38,081.97 4,284.49 41,749.08

0.00

4,357,956.48

495

CLAYTON COLLEGE AND STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LIBRARY COLLECTIONS General Acquisitions
TOTAL LIBRARY COLLECTIONS
EQUIPMENT Administration Building A Round Building B Academic Building C Academic Building G Student Center Building D Physical Education Building E Maintenance/Warehouse F Learning Resources Center L Aviation Maintenance Technology Vocational Tech Building T Continuing Education Center Spivey Recital Hall Rockdale Facility Fayette Center
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

YEAR

INVESTMENT

ACQUIRED JULY 1,1996

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

3,226,409.26 3,226,409.26

185,886.52 185,886.52

0.00

3,412,295.78

0.00

3,412,295.78

727,676.14 0.00
305,212.05 388,263.93 497,908.37 151,529.60 431,585.21 1,227,299.97 226,088.05 589,544.04 802,573.65 1 ,053,608.03
86,334.76
6,487,623.80
~38,007,252.66

588,541.47
114,365.00 142,480.75 352,853.84
12,269.08 15,413.00 244,634.48
4,414.00 199,859.65
69,556.25 4,928.38
3,586.00
1,752,901.90
~2.901, 790.28

12,433.93 14,959.64 30,575.00 6,461.00
128,772.24 3,560.00
80,657.89 15,935.00
293,354.70
~293,354.70

(29,305.70)

1,303, 783.68 0.00
404,617.41 500,169.68 844,301.21 163,798.68 446,998.21 1,313,856.51 226,942.05 708,745.80 856,194.90 1,058,536.41
86,334.76 3,586.00

{29,305.70)

7,917,865.30

(~29,305.70) $40,586,382.54

496

CLAYTON COLLEGE AND STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS- PRIVATE TRUST Year Ended June 30, 1997

FUI\.IDS HELD ON DEPOSIT Federal Funds Continuing Education Agency Acct Skidaway 96 Athletic Housing C E Kids Programs Spivey C~ildrens Choir Precollegiate Activity Account CSC Foundation Clearing Account Allen Music Prize Stu Liab Ins-Allied
TOTAL FUNDS HELD ON DEPOSIT
DESIGNATED SCHOLARSHIPS Antioch Baptist Church North American Legion Army Emergency Releif Aid Association for Lutherans American Business Women Citizen's Scholarship Clairmont Hills Baptist Church Clayton Schools Employees Foundation J W Arnold Scholarship Chick-Fil-A Scholarship Cloverleaf Jr Bowl Scholarship Kristi Dillard Memorial Schlp Morrow High Schlp Demolay Foundation Ga C. P. Civic & Education Club Andy's Nursery Landscape Eagles Landing High School Ferguson Scholarship Bernard Echols Scholarship Fund Georgia Water & Polutions Control Asso Ga Baptist Foundation Inc Fayette Kiwanis Jackson United Methodist Church Schlar H B Fuller Scholarship Jones Memorial Scholarship Atlanta I Have A Dream Foundation Geneva Paden Memorial Education Found Ga Association Personnel Ga State Chapter P.E.O. Schlp Ga Assoc Natl Honor Society Henry County High Scholarship Kroger Kessler Memorial Scholarship Lulac Scholarship Hudson Scholarship Charles W. Wall Scholarship Newton Rockdale Med Aux Stockbridge Masonic Lodge Scholarship

FUND BALANCE JULY 1,1996

RECF.IPTS

DISBURSEMENTS

BALANCE JUNE 30, 1997

$0.00 11,798.51
800.00 3,940.57
313.06
16,852.14

$1,655,000.00 64,553.57 3,443.24 80,432.85 5,814.00 1,856.42 2,000.00 8,820.00 150.00 6,537.00
1,828,607.08

$1,655,000.00 60,982.15 4,243.24 80,432.85 3,847.22 1,740.01 1,235.00 8,820.00 150.00 6,537.00
1,822,987.47

$0.00 15,369.93
0.00 0.00 5,907.35 116.41 1,078.06 0.00 0.00 0.00
22,471.75

1,162.81
514.00 1,608.94
240.20 7,444.83
185.40 621.33
809.06 925.34 1,597.34 500.00
748.41 74.01
1,544.05
56.97
260.58

1,600.00 1,700.00 1,000.00 1,000.00 (514.00)
250.00 246.12 159.80 6,035.28 189.16
(365.19) 500.00 500.00 2,730.27 544.00 1,011.46
1,332.00
1,096.98
(500.00) 2,729.14 1,000.00
1,000.00 500.00 855.00
2,215.00 1,500.00
1,000.00 1,300.00
1,000.00

1,162.81 1,600.00 1,700.00 1,000.00 1,000.00
250.00 1,855.06
400.00 13,480.11
189.16 185.40 256.14 500.00 500.00 3,000.00 544.00 1,011.46
809.06 1,332.00
925.34 1,096.98 1,597.34
2,729.14 1,000.00
748.41 1,074.01
500.00 2,399.05 2,215.00 1,500.00
56.97 1,000.00 1,300.00
260.58 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 0.00 0.00 0.00 (269.73) 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

497

CLAYTON COLLEGE AND STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS- PRIVATE TRUST
Year Ended June 30, 1997

DESIGNATED SCHOLARSHIPS (CONTINUED) Mt Vernon Christian Scholarship Order of Eastern Star Playtex Apparel, Inc Dale Davis Foundation Oberlin College Schlp Jesse Owens Foundation R P Mask Kiwanis Club/Griffin Scholarship First Baptist Church Regents Scholarship Roadway Scholarship Dekalb Medical Center Stockbridge High School Scholarship Sandy Spring's United Meth Church Presbyterian Church Scholarship William & Sara Smith Foundation Bert Jones Memorial Social Circle High School Snapping Shoals Air Force Aid Society Education Grant Huntington's Disease Society Summer Stafford Loans Fall Stafford Loans Winter Stafford Loans Spring Stafford Loans Bo Tuggle Mem Schlp Troup County Board of Education Robert Dale Scholarship Chapel Hill Baptist Church Coweta-Fayette Trust Scottish Rite Foundation/Ga South Fulton PTA Deborah Seidel Scholarship Rachel Branch Scholarship Flipper Temple AME Church Scholarship
Voiture 217 Nursing Scholarship
Mark Floersch Scholarship White, Tiffany Winn Dixie Wendy's Scholarship Melissa Ann Ogle Scholarship
100 Black Men of South Metro, Inc
Ingles Scholarship
Com Workers Local 3203
American Dental Association Knox Chapel Baptist Church Scholarship DECA, Inc Scholarship 1/M Churches Homes Foundation Ga School Food Service Scholarship Good News In Action, Inc Scholarship W.P.M.C. AUX, INC Charles W Wall Scholarship Dunwood Medical Center
TOTAL DESIGNATED SCHOLARSHIPS

FUND BALANCE
JULY 1, 1996 1,021.61
521.00 692.65
14.00
61.00 1,810.80
732.03 1,061.42
746.74 133.83 571.55 436.00 196.73
2.76 81.72 107.00 203.61
286.99
1,720.00 251.31 500.00 3.47 244.74 800.00 214.00
30,708.23

RECEIPTS

DISBURSEMENTS

(262.66) 1,000.00 1,500.00 2,500.00
(14.00) 667.00

758.95 1,000.00 1,500.00 2,500.00
521.00 692.65
667.00

5,200.00 18,953.90
(732.03)
1,000.00 1,000.00 (647.89) (133.83)
1,000.00
840.96 1,759.68
971.50

5,261.00 20,764.70
1,061.42 1,000.00 1,000.00
98.85
571.55 1,000.00
436.00 196.73 840.96 1,759.68 971.50

250.00 400.00 (81.72)
500.00 250.00 2,600.00

252.76 400.00
107.00 203.61 500.00 250.00 2,600.00

500.00 1,200.00
2,000.00 375.00 167.00 625.00
(251.31)
(3.47)
333.00 1,000.00

500.00 1,200.00
286.99 2,000.00
375.00 167.00 625.00 1,720.00
500.00
244.74 333.00 1,800.00 214.00

500.00

500.00

500.00

77,081.15

107,559.11

BALANCE
JUNE 30, 1997
(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 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 I 0.00 0.00 0.00 500.00
2S0.27

498

CLAYTON COLLEGE AND STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS- PRIVATE TRUST Year Ended June 30, 1997

PAYROLL OPERATIONS Tax Sheltered Annuities FICA Employee Medicare FICA Federal Withholding State Withholding Teacher's Retirement TIAA VALIC FIDELITY Ga Defined Cont L T D Insurance Group Health Health Holding Account HMO - Prucare HMO- Kaiser Group Life Life Holding Account Comp Dental Insurance CSC Foundation State Charitables TSA Vanguard HMO-U H C Tara Credit Union Savings Bonds Garnishments Court Order Tax Levy Tax W/H from Prizes Dental Holding Account BCBS Dental Insurance HMO-AETNA F I CA-CSC Medicare FICA - CSC T R S -CSC
TIAA- esc
VALIC- CSC ORP4 Fidelity Ga Defined Cont - CSC Group Health - CSC HMO - Prucare - CSC HMO - Kaiser - CSC HMO - U H C - CSC HMO - AETNA - CSC Group Life - CSC
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS- PRIVATE TRUST

FUND BALANCE JULY 1, 1996
3.44 26.90 204.90 62.34
(21.00) 8,994.20 2,992.90 1,038.52 3,018.00
839.77 134.00
100.00
238.00 3,449.60
26.10
38,551.20
2,254.00 61,912.87 $109,473.24

RECEIPTS

DISBURSEMENTS

470,335.35 880,548.13 238,715.31 1,862,536.27 678,096.47 582,517.46 116,382.77
39,977.40 / 1,295.36
116,240.55 28,758.63
157,334.90 23,255.20 10,030.86
104,471.05 64,432.56 3,818.62 15,869.62 11,510.09 12,831.66 15,072.00 7,990.62
172,373.92 6,765.00 1,193.39
13,831.72 149.19

470,335.35 880,544.10 238,740.50 1,862,741.17 678,158.81 582,517.46 116,382.77
39,977.40 1,295.36
116,219.55 28,758.63
157,302.90 23,684.40 10,030.86
105,178.23 64,295.00 3,966.47 15,964.73 11,510.09 12,831.66 15,072.00 7,990.62
172,373.92 6,665.00 1,193.39
13,831.72 149.19

6,048.60 81,850.80 13,029.50 880,544.10 238,714.40 1,509,596.13 138,333.23 46,007.66
1,922.24

5,974.30 81,452.20 12,898.10 880,544.10 238,740.50 1,509,596.13 138,333.23 46,007.66
1,922.24

650,753.59 43,045.03
417,573.63 29,988.01 35,175.43 67,466.12
9, 796,382.57
$11,702,070.80

652,045.99 43,045.03
417,573.63 29,988.01 35,175.43 67,213.12
9,798,220.95
$11,728,767.53

BALANCE JUNE_30, 19!K_
0.00 7.47 1.71 0.00 (0.00) 0.00 0.00 0.00 0.00 0.00 0.00 9,026.20 2,563.70 0.00 331.34 3,155.56 691.92 38.89 0.00 0.00 0.00 0.00 0.00 200.00 0.00 0.00 0.00 0.00 312.30 3,848.20 131.40 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 37,258.80 0.00 0.00 0.00 0.00 2,507.00
60,074.49
$82,776.51

499

THIS PAGE LEFT BLANK
500

Columbus State University
FINANCIAL REPORT
For the Year Ended June 30, 1997

COLUMBUS STATE UNIVERSITY Columbus, Georgia

Frank D. Brown President

Charles D. Pattillo Vice President for Business and Finance

501

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Cha1ges 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 U.S. Government Loan Programs Endowments and Similar Funds Unexpended Plant Funds
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES

COLUMBUS STATE BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Entemrises RESTRICTED

TOTAL

$2,618,317.06 $1 ,586,396.35

489,391.69

123,261.71

163,497.16 115,134.70

644,634.56 430.00

$449,392.76 254,984.98 447,013.38

~3,386,340.61 ~2,354, 722.62 ~1.151,391.12

$4,654,106.17 254,984.98
1,059,666.78 0.00
808,131.72 115,564.70
0.00 0.00 0.00 0.00 0.00 0.00 0.00
~6,892,454.35

$2,928,268.67 $231,353.30

2,928,268.67

231,353.30

$0.00 0.00

$3,159,621.97 0.00 0.00 0.00 0.00 0.00
3,159,621.97

163,000.00
279,976.77 1,854.50
13,240.67

578,000.00
1,542,967.90 2,401.42

1,151,391.12

458,071.94 2,123,369.32 1'151 ,391.12

~6.340.61 ~2.354,722.62 _ll.1_51,391.12

0.00

0.00

0.00

741,000.00 0.00
1 ,822,944.67 4,255.92 0.00 13,240.67 0.00
1,151,391.12 0.00 0.00 0.00
3,732,832.38
~6,892,454.35
0.00

502

UNIVERSITY SHEET June 30, 1997

ENDOWMENT

LOAN FUt!DS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGENCY FUNDS

$338,880.90 649,489.58

$871,276.41 71,751.42

$1,344,255.98 38,928.00

$256,126.01

$0.00

($460,281.96)

1,836, 732.30 34,080,790.04
3,133,120.86 6,077,358.75 11,313,826.31

$988,370.48 $943,027.83 $1,383.183.98 $256,126.01 $56.441,828.26

$0.00

$0.00 $1,380,078.43

$0.00

$0.00

($460.281.96) $0.00

0.00

0.00 1,380,078.43

0.00

(460,281.96)

0.00

(460,281.96)

256,126.01

3,105.55

56,441,828.26

988,370.48

943,027.83

988,370.48
~88.370.48
0.00

943,027.83

3,105.55

~943,027.83 ~1.383, 183.98

0.00

0.00

256,126.01
~256,126.01
0.00

56,441 ,828.26 ~56,441 ,828.2Q
0.00

0.00
($46~281.96)
0.00

503

COLUMBUS STATE
STATEMENT OF CHANGES Year Ended

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations Unexpended Plant Funds- EfT/C Trust Fund 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

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enternrises

FUNDS RESTRICTED

$37,881,498.39

$0.00 3,288,600.76

$0.00

11,597,494.68 2,481,123.19
1,386,540. 77 171,676.87

253.20 37,881,751.59

3,288,600.76

447,013.38 16,083,848.89

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury - General Funds To State Treasury-LotteryFunds/Regular 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

37,835,196.19
863.58 4,745.00 8,425.66

2,920,314.88

15,417,564.08 34,602.20

256.40

13,555.30

TOTAL EXPENDITURES AND. OTHER DEDUCTIONS

37,849,230.43

2,920,571.28

15,465,721.58

NET INCREASE IN FUND BALANCES BEFORE TRANSFERS

32,521.16

368,029.48

618,127.31

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

(19,618.70)

{143,734.91)

(19,687.41)

TOTAL TRANSFERS AMONG FUNDS

{19,618. 70)

(143,734.91)

(19,687.41)

NET INCREASE (DECREASE) IN FUND BALANCES

12,902.46

224,294.57

598,439.90

ADJUSTMENTS/RECLASSIFICATIONS

(479,358.81)

BEGINNING FUND BALANCE

445,169.48

1,899,074.75

1,032,310.03

FUND BALANCES, JUNE 30, 1997

~58,071.94 ___$2,123,369.32

~1.151,391.12

TOTAL CURRENT
FUNDS
$37,881,498.39 3,288,600.76 0.00 0.00
11,597,494.68 2,481,123.19
0.00 1,386,540.77
171,676.87 0.00 0.00 0.00
253.20 0.00
447,013.38
57,254,201.24
53,252,760.27 2,920,314.88
34,602.20
863.58 4,745.00
0.00 13,555.30 8,682.06
0.00 0.00 0.00 0.00
56,235,523.29
1,018,677.95
(19,687.41) {163,353.61)
(183,041.02}
835,636.93
(479,358.81)
3,376,554.26
$3,732,8'32.38

504

UNIVERSITY
IN FUND BALANCES June 30, 1997

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

PLANT FUNDS

Renewals And

UnexRended

RE'glaCP.ments

$0.00

$0.00

1,986,404.00

27,300.00

Investment In Plant
$0.00

26,100.00 41,050.65 17,338.00

8,800.00

11,787.00 347,289.28
2,888.00

10,099,510.47

84,488.65

8,800.00

'2,375,668.28

0.00

10,099,510.47

19,896.45 3,052.68
22,949.13 61,539.52
637.11 637.11 62,176.63

7,733.85

2,278,993.35 113,188.08

0.00 8,800.00
19,050.30
19,050.30 27,850.30

2,399,915.28 (24,247.00)
19,618.70 19,618.70 (4,628.30)

27,750.98 14,943.98
42,694.96 (42,694.96)

921,327.58
921,327.58 9,178,182.89

143,734.91 143,734.91 101,039.95

0.00 9,178,182.89

926,193.85 $988.370.48

915,177.53 $943,027.83

7,733.85 $3,105.55

155,086.06 $256,126.01

47,263,645.37 $56,441.828.26

505

COLUMBUS STATE UNIVERSITY
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations EquipmenUTechnology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues
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 Hospital and Clinics Total Educational and General 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 To State Treasury- Lottery Funds/Regular
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

UNRESTRICTED

EDUCATIONAL

AUXILIARY

&GENERAL

ENTERPRISES

RESTRICTED

$12,835,301.20
23,530,357.00 269,000.00
32,515.29 5,086.91

$0.00

$0.00

11,553,613.68 2,599,424.39
1,143,496.88
121,029.13

969,763.40 239,474.59 37,881,498.39
37,881,498.39

0.00 3,288,600.76 3,288,600. 76

15,417,564.08 15,417,564.08

19,448,948.93

1,258,892. 78

4,548,253.21 2,048,264. 78 4,053,903.56 4,191,905. 71 3,543,920.00 37,835,196.19
37,835,196.19

0.00 2,920,314.88
2,920,314.88

93,783.99 13,576.66 161,865.58 13,889,445.07 15,417,564.08
19,687.41 15,437,251.49

(19,618.70) (8,172.46)
(863.58) (4,745.00)
(33,399.74)

(143,734.91) (256.40)
(143,991.31)

618,127.31 618,127.31

TOTAL CURRENT
FUNDS
$12,835,301.20 0.00
23,530,357.00 269,000.00 0.00
11,586,128.97 2,604,511.30 0.00 1,143,496.88
121,029.13 0.00
969,763.40 0.00
239,474.59 53,299,062.47
3,288,600.76
56,587,663.23
20,707,841.71 0.00 0.00
4,642,037.20 2,061,841.44 4,215,769.14 4,191,905. 71 17,433,365.07
0.00 53,252,760.27
2,920,314.88
19,687.41
56,192,762.56
618,127.31 (163,353.61)
(8,428.86)
(863.58) (4,745.00)
I
440,736.26

NET INCREASE (DECREASE) IN FUND BALANCES

~12,902.46

~224,294.57

~598,439.90

~835,636.93

506

COLUMBUS STATE UNIVERSITY
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

REiVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Privc;te Gifts, Grants, and Contracts Investment Income Prior Year Adjustments Other Additions

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hos~ital

Activities

$37,374,382.87

$507,115.52

AUXILIARY ENTERPRISES
$0.00 3,288,600.76

253.20

TOTAL REVENUES AND OTHER ADDITIONS

37,374,382.87

507,368.72

3,288,600.76

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

37,361,161.51
863.58 4,745.00 8,425.66

474,034.68

2,920,314.88

256.40

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

37,375,195.75

474,034.68

2,920,571.28

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers

(19,618.70)

(143,734.91)

TOTAL TRANSFERS AMONG FUNDS

0.00

(19,618.70)

(143,734.91)

NET INCREASE (DECREASE) IN FUND BALANCES

(812.88)

13,715.34

224,294.57

ADJUSTMENTS/RECLASSIFICATIONS

BEGINNING FUND BALANCE

178,908.05

266,261.43

1,899,074.75

FUND BALANCE, JUNE 30, 1997

~178,095.17 ____j279,976.77

~2. 123,369.32

TOTAL
$37,881,498.39 3,288,600.76 0.00 0.00 0.00 0.00 0.00 253.20 0.00
41,170,352.35
37,835,196.19 2,920,314.88 0.00
863.58 4,745.00 8,682.06
0.00
40,769,801.71
0.00 (163,353.61)
(163,353.61)
237,197.03
0.00
2,344,244.23
~2,581,441.26

507

COLUMBUS STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Non-Resident Tuition Late Registration Fees Admission Application Fee Student Activity Fees Fee Waivers Other Student Fees State Appropriations State of Georgia - General State of Georgia - Special Initiative State of Georgia - Lottery Funds EquipmenVTechnology/Construction Trust Fund 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 Transripts Dental Clinic Fees Testing Fees
..
Certification Transcript Rev;ew Credential Documentation Library Copier Charges Directory Info Revenues for Program Support
Community Education Fees Program Support-Other Other Sources Rents Administrative Cost Allowance College Work-Study Program Supplemental Educ Opportunity Grants Pell Grants Program Federal Direct Student Loans Veterans Administration Returned Check Charges Other Sources-Miscellaneous Student Activities - Other
Total Educational and General

UNRESTRICTED

RESTRICTED

TOTAL

$8,318,856.00 377,832.05 29,799.69 72,945.00 424,450.46
3,543,920.00 67,498.00
20,460,346.00 2,994,011.00 76,000.00 269,000.00 32,515.29 5,086.91
15,926.10 771.00
11 '118.80 31,181.19
3,600.00 265.70
34,012.70 25.00
626,017.99 246,844.92
58,093.23
9,425.00 4,130.30 8,325.00 1,590.00 3,099.00 1,712.03 70,434.97 82,665.06
37,881,498.39

$0.00
11 ,553,613.68 2,599,424.39 1'143,496.88 121,029.13
15,417,564.08

$8,318,856.00 377,832.05 29,799.69 72,945.00 424,450.46
3,543,920.00 67,498.00
20,460,346.00 2,994,011.00 76,000.00 269,000.00
11 ,586,128.97 2,604,511.30 0.00 1,143,496.88
121,029.13
15,926.10 771.00
11 '118.80 31,181.19
3,600.00 265.70
34,012.70 25.00
626,017.99 246,844.92
58,093.23
9,425.00 4,130.30 8,325.00 1,590.00 3,099.00 1,712.03 70,434.97 82,665.06
53,299,062.47

508

COLUMBUS STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

CURRENT FUNDS REVENUES Auxiliary Enterprises Student Housing Rents - Dormitories Other Income - Vending Commissions Food Services Sales - Contracted Cafeteria Stores and Shops Sales - Bookstore Other Income - Commissions Other Income - Interest Earned Space Science Center Intercollegiate Athletics Fees - Athhletics Other Income -Athletics Other Service Units Student Health Services Fees Laboratory Fees Bus Operation Fees Fees Parking Operations Fees Sales Vending Operations - Institution
To!al Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

494,921.16 9,951.04
56,288.33
1,389,338.13 24,141.74 12,994.51 48,427.62
757,621.24 88,884.16

494,921.16 9,951.04
56,288.33
1,389,338.13 24,141.74 12,994.51 48,427.62
757,621.24 88,884.16

199,214.55 10,608.70
52,062.25
87,913.00 56,234.33
3,288,600.76

199,214.55 10,608.70

52,062.25

87,913.00 56,234.33

0.00

3,288,600.76

$41,170,099.15

~15,417,564.08

~56,587,663.23

509

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

Abbott Turner School of Business

Dept of Accounting & Finance

Dept of Business Admin

Office for Community & Business

School of Education

Dept of Curriculum & Instruction

Dept of Clinical Programs

Dept of Educational Fdns

Dept of Phys Edu & Leis Mgt

Reading Clinic

Physical Education-Leisure Mng

Field Experiences

Connections/Eisenhower

Curriculum & instruction-CRMC Area Schools

.U...1.

GA Reg Educ Service Agency/LEED

0

Eisenhower Higher Ed/ Prime -Year 7

NSF/Chat Sys lnit Proposal

Synergy 96

EisenhowerITeacher Leadership

Distinguished Teachers Pgm/SFI

POET Regional Coord/CRMC

Project STEPS/GA Dept of Human Resources

CEMSE - Science Summer Camp

Project NOVA

School of Arts & Letters

Dept of Art

Dept of Criminal Justice

Dept of History

Dept of Language & Literature

Schwob Dept of Music

Dept of Political Science

Communication & Theatre Arts

Center for International Education

Connecting Teachers and Tech/SF

Connecting Teachers and Tech/ Loll

School of Science

Dept of Psychology &Sociology

Dept of Biology

Dept of Chemistry & Geology

Dept of Mathem~tics & ComP..uter Science

Dept of Nursing - ASN

Dept of Nursing - BSN

COLUMBUS STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted -

___ _Total __

Personal --. --S-e--rvices --- --

O

B

J

EC ~-

T- -

-

C
-

L

A

S

S

I

F

I

C

A-

T---I-O--N

Operating

Supplies &

Travel

-----

--

---

____El<I:Jefl!;l_e~-- _ cc- __l~:ql:!ie~el1t=

- - - - ---~- -~---

--~

$992,771.54 943,198.03 127,488.47
728,846.48 695,728.52 555,858.20 565,941.40
2,142.07 4,643.98 7,487.31
29,631.00
45,632.00
45,221.12
338,676.87 310,009.99 702,590.16 925,249.25 1'131 ,037.43 390,625.18 491,313.90
31,502.64 2,703.41 16,909.30
597,384.51 670,085.11 804,878.51 774,787.58 453,922.75 525,144.72

$14,006.91 23,254.33 21,529.04 175,391.64 41,078.32
0.02 21,229.83 38,094.00
8,753.68 19,963.85 25,015.51 5,984.94 14,988.03 47,182.00 18,843.47 28,728.20 39,358.85 11,045.04
14,985.34
61,079.82 (125.00)
87,085.26 975.00

$1,006,778.45 966,452.36 149,017.51
904,238.12 736,806.84 555,858.20 565,941.40
2,142.07 4,643.98 7,487.31
0.02 29,631.00 21,229.83 38,094.00
8,753.68 45,632.00 19,963.85 70,236.63
5,984.94 14,988.03 47,182.00 18,843.47
367,405.07 310,009.99 741,949.01 925,249.25 1'142,082.47 390,625.18 491,313.90
46,487.98 2,703.41 16,909.30
597,384.51 731,164.93 804,753.51 861,872.84 453,922.75 526,119.72

$984,598.82 942,925.52 128,947.86
802,533.97 698,404.84 542,924.70 543,826.25
17,910.54 8,820.48
32,882.19
13,732.41 12,448.85 40,082.06
5,984.94 8,446.43 44,150.69 17,189.74
351,304.46 300,897.07 729,524.64 910,901.27 1,081,317.45 379,510.31 475,696.52
43,270.85 2,703.41 999.75
583,511.19 659,330.06 768,872.22 780,733.15 442,627.33 511,861.56

$11,595.51 13,176.91 1,081.95
8,910.86 8,311.71 1,577.52 4,178.90
64.50
6,129.32
703.96
415.00 3,712.21
1,473.00 839.50
3,463.07 2,597.17
1,916.34 3,880.15
278.00
1,274.20 8,076.21 2,836.62 2,611.63 1,568.67 1,414.43

$10,584.12 10,349.93 14,681.68
85,921.29 21,244.69
9,539.98 17,936.25
2,077.57 4,643.98 1,357.99
0.02 11,720.46 11,705.39
5,211.81 8,753.68 31,899.59 7,100.00 2,955.93
6,541.60 3,031.31 1,653.73
14,627.61 5,788.42 8,961.30 11,750.81
60,765.02 9,198.53
11,737.23 2,939.13
5,113.55
12,599.12 54,838.66 31,804.07 78,062.46
9,726.75 12,843.73

4,306.02 6,872.00 8,845.60 1,816.00
23,486.43
2,485.00
10,796.00 8,920.00 1,240.60
465.60

COLUMBUS STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES(Continued)

INSTRUCTION(Continued)

Dept of Health Science

229,223.26

Dept of Dental Hygiene

243,954.77

Dept of Medical Technology

220,193.24

Dept of Respiratory Therapy

170,070.00

Dept of Nursi ng - Chair

691.44

Environmental Science

70,487.58

Math & Computer Science - Pat P

1,022.14

COMPASS/Intellectual Capital Pr

2,835,563.27

Computer Science Department

135,678.65

V P Academic Affairs - lnstr Rsrv

1.08

Military Science

19,904.14

Outreach for Excellence

189,878.59

Equipment, Technology & Construction T/FD-L

268,962.60

Community Education

Continuing Educationallnstrucational Program

(J1

Non-credit Course pProg/General

~

~

Non-credit Course Prog/D S S

325,895.23 549,544.06

Regioanl Police Academy-Basic

Regional Police Academy-lnsrvc

Music Prepartory Prog/D S S

80,183.98

Social Issues/Turner Mini Prog

Social Issues/Turner Other Progr

PTA- Procurement Technical Asst

International Studies & Foreign

Uptown Columbus, inc.

Coca Cola/ Space Science Center

467,357.09

Preparatory and Remedial Instruction

Developmental Studies

Developmental Studies/General

464,489.82

Special Services

Tower Center

217,495.45

Tower Center-Special Needs/ADA

46,941.11

Learning Services

Restricted 29,297.08
919.25
32,578.00 134,190.82
158,834.00 38,362.65 2,330.82 26,263.41 38,955.65 31,490.56 1'123.44
46,099.02

Total
258,520.34 243,954.77 220,193.24 170,070.00
691.44 70,487.58
1,022.14 2,836,482.52
135,678.65 1.08
19,904.14 222,456.59 403,153.42
325,895.23 549,544.06 158,834.00
38,362.65 80,183.98
2,330.82 26,263.41 38,955.65 31,490.56
1'123.44 467,357.09
464,489.82
217,495.45 93,040.13 0.00

Personal Services

~ O-B J E C T-

-C- -L- --A

S

S

I

F

I

C
---

A
--

TION
- - - - -~---

Operating

Supplies &

-- Trave! __ , _Expe[!se~ -:::-

(::quipf!1ent -,-..

251,004.81 216,112.40 206,224.84 158,758.60
55,500.02
647,166.55 121,862.20
15,130.91 147,951.49

185.50 1,199.79 1,497.56 1,585.16
3,170.99 49.75
8,473.43

7,330.03 24,096.58 12,470.84
9,726.24 691.44
5,854.56 1,022.14 656,193.63 13,766.70
1.08 4,773.23 66,031.67 58,679.65

2,546.00 9,133.00 1,529,951.35
344,473.77

276,411.73 368,950.59 126,649.05
36,203.80 76,300.99
769.93 456.52 37,299.71 4,168.19
303,858.38

2,764.22 6,686.63 2,016.69
414.50 1,833.16
67.00 4,527.00
4,407.70

44,825.28 137,267.84 27,796.07
1,744.35 2,049.83 1,560.89 18,774.37 1,588.94 22,795.37 1,123.44 125,800.70

1,894.00 36,639.00
2,372.19
7,032.52
33,290.31

455,456.86
197,756.79 54,534.87

2,531.46
822.65 1,792.99

6,501.50
13,809.41 27,015.25

5,106.60 9,697.02

TOTAL INSTRUCTION

19,4'!_8,~11!93

1 .~58,8~2.78

20,707,_!!11.71

16,627,400.76

136,113.52

1,892,958.42

2,051 ,369.01

COLUMBUS STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND -C- LASS-IFICATION

Unrestricted

Restricted

EDUCATIONAL AND GENERAL EXPENDITURES {Continued)

ACADEMIC SUPPORT

Libraries

Library

1,291,549.42

Museums and Galleries

Educational Media Services

Media Services

233,821.33

Academic Computing Support

Computer Information & Networking Services

1,222,246.95

Academic Administration

Board of Regents-Early lntv

55,000.00

Minority Advisement Program

65,475.46

Grants Office

82,753.81

Vice President for Academic Affairs

340,949.51

1,670.53

Academic Assessment

14,290.83

Ctr for Excellence for Math & Science

108,123.14

Connecting Teachers/P-16 Community

31,800.40

50,080.75

.U..1.

Columbus Performing Arts Center

N

Academic Deans

9,243.41

Dean of School of Business

239,912.66

14,492.03

Dean of School of Education

366,338.65

Dean of School of Arts & Letters

230,608.76

12.72

Dean of School of Science

203,425.83

TQtal ...
1,291 ,549.42
233,821.33
1,222,246.95
55,000.00 65,475.46 82,753.81 342,620.04 14,290.83 108,123.14 81,881.15
9,243.41
254,404.69 366,338.65 230,621.48 203,425.83

~ - -------
Personal Services - --

OBJECT CLASSIFICATIQN__________

Operating

Supplies &

Travel

-::-.J<_J>ef!S_es--" __ = c_!=Q!Jipmel)!_-=

776,703.11
149,295.32
441,792.24
49,635.30 57,866.31 71,212.27 267,652.53
75,728.82 35,401.08
9,243.41
223,934.80 315,448.53 191,061.49 166,422.93

9,882.90
391.43
15,241.97
1,279.92 566.21
9,198.07 8,347.73 1,460.68 2,717.39 4,328.15
5,410.38 6,573.52 5,079.74 11,542.80

269,499.73
77,464.98
245,195.21
2,568.78 7,042.94 2,343.47 66,619.78 7,734.95 21,477.93 33,365.92
25,059.51 28,624.40 13,817.05 24,460.10

235,463.68
6,669.60 520,017.53
1,516.00
5,095.20 8,199.00 8,786.00
15,692.20 20,663.20
1,000.00

Academic Personnel Development Faculty & Staff Development
TOTAL ACADEMIC SUPPORT
STUDENT SERVICES Student Services Administration Student Welfare
Student Welfare Veterans Affairs Enrollment Services Enrollment Services Counseling and Career Guidance Counseling Center Counseling Center Academic Other Career Center Jobs Location Development Program
- - Financial Aid Administration
Financial Aid

~1.~5~A_ 4,548,253.21

- - 18,281.5~

___1!0,?11-91_ ___ _ __4,Q~.n

. 93J~3.9~ -- - 4,64?,Q~L_20

.. 2,_(!~5,40?.~1 .

33,708.1_9_ _____ -~~.~~,4!. ______!_IM~~,~~
115,729}8 - - - 84~,237.22 ------ _1!41,~67,69

317,437.43 29,314.39 89,633.30
171,394.24 112,101.04
3,394.17 279,198.26

13,576.66

317,437.43 29,314.39 0.00 89,633.30
0.00 171,394.24
112,101.04 16,970.83
279,198.26

293,437.88 29,314.39 89,633.30
159,080.70 98,086.36 9,531.85
249,113.85

2,056.92

13,454.63

263.50
2,706.18 140.00
6,951.38

12,050.04
11,308.50 7,298.98
21,767.43

8,488.00 1,365.60

COLUMBUS STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

EDUCATIONAL AND GENERAL EXPENDITURES (Contiuned) STUDENT SERVICES (Continued) Student Admissions
Admissions Student Records Student Activity Office of Registrar Testing Center Compass Testing

FUN.D

CLASSIFICATION -

Unrestricted

Restricted

Total

-----
Personal Services

251,980.17
474,034.68 232,862.55
82,703.55 4,211.0Q

251,980.17
474,034.68 232,862.55
82,703.55 - ~.211.00

219,896.23
90,753.23 193,971.11 56,932.31

TOTAL STUDENT SERVICES

2,048,264.78

13,576,66

2,01)1 ,841.44

1,489,751._21

O

B

J

E-C.

T -

--C---L

A

S

S

I

F

I-C

A

T

I
-

O -- -N --

.

Operating

Supplies &

Travel

Expenses __

--

Equipment _ _

6,909.96
54,497.39 3,464.15
43.50 77,032.98

25,173.98
311,562.16 31,330.49 25,771.24 1.16J_,_!j0
463,881-~!i

17,221.90 4,096.80
-~1_, 1?2.~Q_

INSTITUTIONAL SUPPORT

Executive Management

Office of President

Fiscal Operations

Business Office

.<.1.1.

General Admin and Logistical Services

w

Public Safety

Personnel Office

Affirmative Action

Institutional Research

Printing Services

Procurement Office & Central Stores

Administrative Computing Support

Computer Info & Networking Serv

Public Relations and Development

Development

Alumni Office

College Relations Office

General Institution

Other Staff Benefits/Non-payroll

CWSP On-Campus

General Expense

201,057.99
650,958.58
344,279.56 245,116.99
41,078.87 99,938.77 301,547.13 311 '143.62
408,271.26
352,765.28
247,146.83
489,816.82 4,447.00
356,334.86

7,996.25 20,787.10
125,550.41 7,531.82

201,057.99
650,958.58
344,279.56 245,116.99 41,078.87
99,938.77 301,547.13 311 '143.62
408,271.26
360,761.53 20,787.10 247,146.83
489,816.82 129,997.41 363,866.68

183,853.74
585,897.71
322,422.61 212,545.47
39,553.28 93,979.75 172,346.17 310,849.87
264,939.07
334,646.65 20,787.10 101,532.16
489,816.82
128,251.00

3,483.96 1,806.04 1,062.64 1,082.13
857.67 568.40
114.50 2,415.37
411.44
721.25

11,531.29
42,784.23
18,606.31 7,191.79
667.92 5,390.62 87,547.96
293.75
107,647.76
20,229.51
144,593.23
129,997.41 192,757.2

2,189.00 20,470.60
2,188.00 24,297.60
41,653.00
35,569.93 3,470.00 610.00
42,137.18

TOTAL INSTITUTIONAL SUPPORT

4,0g!J0~.56

161,865.58

4,215,769.14

3,261,421.40

12,523.40

769,239.03

172,585.31

COLUMBUS STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

EDUCATIONAL AND GENERAL EXPENDITURES (Conliuned) OPERATION AND MAINTENANCE OF PLANT Physical Plant Administration
Director of Plant Operations Building Maintenance
Dept of Maint-Bidgs Custodial Services
Dept of Custodial Services Utilities
Heat, Light &Power
Landscape and Grounds Maintenance
TOTAL OPERATION & MAINTENANCE OF PLANT

FUND CLASS. - IF.. -I-C-- A----T-- I-O- N

Unrestricted

Restricted

Total

268,444.98 1,001,210.00
908,061.27 949,691.13 1,064,498.33 4, 191,905.71

268,444.98

1,001,210.00

908,061.27

o.oo_

949,691.13
1,06_4,<J9~.:J3
_ P~1.~0_!>.71

Personal Se_l'\lices

OBJECT .CLASSIFIC. ATION Operating

Supplies &

Travel

51<p~nJl~l! --=- ~""Equipment_.

181,921.11

2,054.96

60,870.33

23,598.58

317,232.43

718.30

680,357.25

2,902.02

773,748.75

134,312.52

949,691.13

437,706.90
----~

. - -- ---. 755.18

- ---- . '!1~.6_51_.~5

--- - 20?,38-$._3Q_

- 1,?!9,6_Q.9_,_1 9_

3,528.-t1 --- 2,21~,1)_~~-1!1 ____2_3~,~~4.90

SCHOLARSHIPS, FELLOWSHIPS AND OTHER

Scholarships

Scholarships-Federal

~ .<,1.1,

SEOG PELL Grant Program

Scholarships

W D Ford Direct Lending

Scholarships-State

Fee Waivers

3,543,920.00

95,866.00 2,714,542.40 2, 754,394.71 8,324,641.96

95,866.00 2,714,542.40 2,754,394.71 8,324,641.96
3,5~_3,920,00

95,866.00 2,714,542.40 2, 754,394.71 8,324,641.96
3 ,54~.._9~0,_00

TOTAL SCHOLARSHIPS AND FELLOWSHIPS
TOTAL EDUCATIONAL &GENERAL EXPENDITURES

. 3,543,92()..Q()

13,1!89~4_5_.9?_ -- 17,43_~.~6_.07 --------- ---------0--.-00-

37,8:J5, 196.1!! - __ 15,4_17,56_<J,()I! -- ~.25?.?~(),27

?~.~~4,5_8_5.4_7_

0.00 ___17,1~~.~6.07_ 0.00 ----- --~--- -------- --. 34_4,927.7_2_ - _2_~.()_5?,~67'_,~7'_ --- __3.~~(),6_79.21_

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING
Student Housing-Apartments Residence Halls

TOTAL STUDENT HOUSING

FACULTV AND STAFF HOUSING Faculty & Staff Housing

TOTAL FACULTY AND STAFF HOUSING

FOOD SERVICES Cafeteria-Contracted Snack Bar-Contracted

TOTAL FOOD SERVICES

.1.1..1.

111

STORES AND SHOPS

Bookstore

Gift Shop/Space Science Center

TOTAL STORES AND SHOPS

INTERCOLLEGIATE ATHLETICS Intercollegiate Athletics -Men Intercollegiate Athletics-Women Athletics General
TOTAL INTERCOLLEGIATE ATHLETICS
OTHER SERVICE UNITS Parking Operations Student Health Vending Bus Operations
TOTAL OTHER SERVICE UNITS
TOTAL AUXILIARY ENTERPRISES EXPENDITURES
TOTAL CURRENT FUND EXPENDITURES

COLUMBUS STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Y~ar Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted -

Total

------
Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Exp~rrses

_ , Equipment

402,116.03

0.00 402,1 ~6.03

68,60~.79

47.00

... 333,~59.24

402,116.03

0.00

402, !1_6.03

68,60~.79

47.00

... _33M59._~4

0.00

0.00

0.00

0.00 0.00

0.00

0.00

0.00 - ... ---- -----

0.00

58,201.29

58,201.29 0.00

23,081.30

35,119.99

58,201.29

0.00

. 58,201.?_9

23,081.30

0.00

35,11~.99

0.00

1,396,484.40 38,599,61_

1,396,484.40
38,5~9.61

122,844.43 5,685.02
..

4,266.24

1,269,373.73 . 3~.~11.~9

1,435,084.01

0.00

1,<135,~8~.Q1

128,529.45

4,266.?4 . 1,302,288.32

0.00

361,447.63 210,964.87
247,0~1}.3
8~9.49~1.83

----- --0--.-0--0--

361,447.63 210,964.87 24?,081.33
.. _131 _1,493,83

74,687.03 30,533.21 __5_1,412.49
159,632:7_3_

20,541.31 134,786.75 23,437.01
26,6~".65
205,4_l~-?2
2,920,314"88

-----------

20,541.31 134,786.75 23,437.01
----- - 2f3,fi5~.65

0.00 - ---- -----

2_0M19.72

0.00

. 2,920,314.88

13,833.61 80,876.20 16,117.13
5.10
110,832.04
490,685.31

- _$40,7--5-5--,5--1-t-.-Q--7--_- ----$-1--5-.-4-1--1-.-5--4--,-Q--!i- -_--$--5--1-t--1-7--3--.!->--7--5-.-1-5 . $26,415,270.78

42.976.15 24,260.53 23,846,13
-- 91 ,082.j31

241,365.47 156,171.13 -- 16~.632,29
. 563,161!,~~

2,418.98 - -3,190.42
5,609.40

2,594.57 1,709.13 4,303.70 99,699.75 $444,627.47

6,707.70 51,315.98
7,319.88 24,940.42
90,283.98
2,324,320.42
$25,976,888.29

0.00 5,609.40 $3,336,288.61

REVENUE Student Fees
Fees-Student Activities Other Sources Rents/Jax Vending-Stu Cntr Ops Sales/Tickets-Theatre Sales/Tickets-Special Music Events Sales/Ads-Saber Sales/Student ID Cards Interest lncome-Gen Activities Other Income-Special Music Events Other lncome-lntramurals/Recreation Other Income-Student Government Other Income-Miscellaneous
TOTAL REVENUE
EXPENDITURES Athletics and Related Activities Related Activities Social and Entertainment Activities Cultural Programs Social and Entertainment Programs Student Government Student Government Association Student Publication Saber Other Publications Other Student Services Administrative Services
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance Adjustments- Prior Year
ENDING FUND BALANCE

COLUMBUS STATE UNIVERSITY
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30, 1997

$684.00 20,088.64 19,328.32
165.88 1,025.00 7,579.64 16,000.00 16,905.00
523.58 365.00

$424,450.46 82,665.06

$507,115.52

123,987.76 55,134.50
19,688.16 2,707.91
37,715.67 92,383.09

89,184.58 179,122.26
53,233.01 22,396.07 130,098.76

474,034.68 33,080.84
266,261.43 (19,365.50)
$279.976.77

516

COLUMBUS STATE UNIVERSITY
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30, 1997

REVENUES Student Fees
Fees -Athletics Other Revenue
Baseball Receipts Basketball Receipts Interest Earned Other Athletics National Tournaments
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Basketball Baseball Golf Tennis Cross Country Women's Tennis Women's Softball Women's Basketball Athletic Administration Narional Tournaments Trainer Cheerleaders Sport's Information Director
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year Transfers
ENDING FUND BALANCE

$1,024.52 1,674.55 9,161.01
69,217.35 7,806.73

$757,621.24 88,884.16

109,146.24 126,870.65
69,647.59 38,169.72 17,613.43 40,948.45 72,039.60 97,976.82 154,791.33 26,532.60 25,802.98
5,966.50 33,987.92

$846,505.40
819,493.83 27,011.57
149,662.95 0.00 0.00
$176,674.52

517

COLUMBUS STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FEDERAL FUNDS College Work Study Program Supplemental Educ Opportunity Grant Pell Grants Program Direct Student Loans Fulbright China MCSD - Staff Development Eisenhower #1 Prime Factors GIMS Framework Math/Science Implementing GJMS Eisenhower /Elementary Lab Connection PTA Co-Op Program National Science Fdn Chattahoochee Systemic lnit. GIMS Sharing NSF Year 5 GA SSJ Eisenhower Connections Synergy Higher Education Eisenhower Prime Summers DHR/Child Care Center Eisenhower Prime Year 7 Child Care Assistance Eisenhower Leadership lntemaitonal Studies Eisenhower Chat Si Project NOVA
National Science Center/Math & Science Camp
TOTAL FEDERAL FUNDS
STATE FUNDS Regional Police Academy-Basic Regional Police Academy-Jnservice Hope Scholarship Professional Standards Commission West Point Lake Development Authority Georgia Preschool Immunization Program Child Care Year 2 Project SCIES Bridges Prep Traink Track Tortoise PSC- Project Task PSC- Capstone Gopher Tortoises Chattahoochee Survey/Relocation Project Cadet Tottoise Relocation Grassroots Art Program Adopt a Stream Program GA Dept of Human Resources/Special Ed Regional Educ/LEEDE GIMS Poet Ga Dept of Natural Resources/Kings Bay UGA Gerontology Program GA Dept of Natural Resources/\Noodrats GA Counciii/Developmental Studies POET Regional Coordinator Project STEP Dept of Human Resources Hearings Summer Prep Bridges Granite Outcrops

FUND BALANCE JULY 1, 1996 $0.00
20.44
(6,968.90) (7,036.14) (30,000.00) (4,916.80)
(2,212.25) (537.94)
(2,844.86) (4,002.24)
(3,930.29) 215.11
{62,213.87)
(16,691.62) (3,037.23)
(162,997.20) 109.79
(1 ,879.43)
399.60 (5,126.54)
46.41 1,436.91 (11 ,565.87)
6,631.85 6,669.57
(454.92) (21.37)
(7,982.10) (755.57)

RECEIPTS
$148,552.07 99,996.30
2,714,542.40 8,324,641.96
1,670.53 10,000.00
(20.44) 8,641.20 5,497.44 7,038.55 45,420.12 29,875.00 13,670.48 2,394.22 1,883.64 2,212.27
537.94 2,844.86 15,770.45 34,787.02 9,676.18 19,117.46 33,464.45 43,695.26 15,585.32 6,000.00
11,597,494.68
144,508.92 34,042.11
2,015,506.55
2,602.99 32,413.42 33,081.51 16,000.00 25,071.09
17,100.00 6,642.57
(46.41) (437.91) 16,095.05 2,365.00 10,738.84 7,600.00 7,750.00 2,686.72 15,132.80 32,600.00
12,700.00 11,969.94 15,000.00

DEDUCTIONS/TRANSFERS

For Indirect, Adm

For Direct

Allow &Transfer

FUND BALANCE JUNE 30, 1997

$139,127.07 95,866.00
2,714,542.40 8,324,641.96
1,670.53
16,626.30 9,672.53
69.65 32,560.17
(125.00) 8,753.68 6,086.94 16,983.00
0.02
11,768.21 38,094.00 13,029.34 19,963.85 31,490.56 47,182.00 18,843.47
6,767.00

$9,425.00 4,130.30
6,446.49
2,825.00 1,468.00 2,189.00 3,775.00 1,643.00

$0.00 (0.00) 0.00 0.00 0.00 10,000.00 0.00 (7,985.10) (4,175.09) (0.00) (622.68) 0.00 0.00 (3,692.72) (15,099.36) 0.00 0.00 0.00 0.00 (6,131.98) (3,353.16) (6,244.68) (0.00) (7,261.74) (4,901.15) (767.00)

11,553,613.68

31,901.79

{50,234.66)

158,834.00 38,362.65
2,104,861.45
6,413.74 29,297.08 37,837.38 21,608.09 34,678.10
1,673.85
17,150.00 2,325.70
5,302.02 2,365.00 9,973.00 14,231.85 20,699.01 4,243.73 15,132.80 32,578.00 2,182.51 5,238.38 5,984.94 14,988.03
700.13 11,420.92
341.08

490.67 6,594.80 2,560.00
894.00
3,830.40 765.84
1,120.00

(31,016.70) (7,357.77)
(252,352.10) 109.79
(4,301.42) (5,357.89) (4,755.87) (8, 168.09) (9,607.01) (2,567.85)
399.60 (50.00) (809.67)
0.00 999.00 (4,603.24)
0.00 (0.00) 0.00 (7,399.44) (2,011.93) 0.00 0.63 (2,182.51)
(~20.48)
5,985.00 (743.60) (700.13)
(11,420.92) (341.08)

518

COLUMBUS STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

STATE FUNDS (Continued) REBA5-13 REBA5-14 Project VRML
TOTAL STATE FUNDS
PRIVATE FUNDS Columbus Performing Arts Columbus State University Foundation-lnstr. Columbus State Univesity Foundation - Other Callaway Professional Trust SEOG Matching - CSU Fnd CWSP Matching - CSU Fnd Bell South - Space Center Columbus State University Alumni - Other Molecular Devices Kiryu City Program COMPASS Program Exxon Education Fdn Schwob Memorial Library Fund University System of GA Foundation, Inc. Asian/Chinese Grant John B. Amos Fdn Louise Blanchard Memorial Fund Jenkins Estate Columbus Water Works Oxbow Meadows/Ga Power Callaway Cemicai/Exxon Helene Fuld Trust Military Science Scholarship J S & J L Knight Foundation Columbus State Univ Foundation- CRMC National Council of Teachers of Math UTA Mini Grant- Texas Instruments Family Life Education Program Uptown Columbus, Inc. Jane T Christophil Water Works - Psychoda Fly Project Dorothy Guinan Woods Memorial Fund Microsoft Corporation Phillips Lin Scholarship Youth Orchestra of Gr Columbus Southeastern Music Center GED Scholarship Kennon & Parker Scholarship RH & AG Owen Curry Schol Columbus Water Works Siegfried Scholarship Simon Schwob Music Scholarship Gearld & Charlotte Saunders Schol Presser Scholarship Patrons of Music Scholarship Georgia Dental Educational Fnd Edward Shorter Scholarship WRBL Scholarship

FUND BALANCE JULY 1,1996

RECEIPTS

(195,217.72)

20,000.00 2,481,123.19

DEDUCTIONS/TRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

56.00 944.95

(56.00) (944.95) 20,000.00

2,599,424.39

16,255.71

(329,774.63)

(411.35) (5,524.04) (4,653.94)
(252.25) 10,641.87
(70.81)
(15,896.06) 750.00 658.08
20,501.24 1,144.84
122,101.41 (120.73)
1,000.00 674.46 390.00
76,319.83 59.61
3,693.39 530.82
2,928.33 (177,031.55) 477,432.95
(1,802.83) 228.84 496.37
(0.90) (18.08)
1.00
2,028.00 1,199.00 1,000.00

256,459.65 54,599.52 24,300.78 252.25 (1 0,641.87) 10,000.00 19,192.61 29,750.00 14,150.00 23,759.13
75.00 51,000.00 62,874.07
163.00 5,088.35
100.00
4,268.00 67,500.00 24,920.30
178,485.06 43,457.68 1,681.40 36.90
666.00
1,438.10 600.00
4,739.00 4,000.00 1,000.00 1,845.00 34,999.00 5,590.00 2,000.00 108,966.00 1,000.00 5,117.00 1,000.00

9,243.41 256,048.30
49,075.48 31,754.91
19,121.80 29,750.00 14,985.34
7,550.15
51,000.00 39,358.85
(120.73) 994.28
3,883.00 74,799.85 27,400.00
3,296.25 530.82
1,123.44
(121.43) 50.00
496.37 1,166.00
12.72 1,595.31 1,200.00 4,124.00 1,665.00 1,000.00 1,845.00 33,182.00 5,590.00 1,973.00 111,995.00 1,000.00 4,785.50 1,000.00

(9,243.41) 0.00 0.00
(12,108.07) 0.00 0.00
10,000.00 (0.00) 0.00
(835.34) 312.92 750.00 733.08
0.00 23,515.22 20,501.24
1,307.84 127,189.76
0.00 105.72 674.46 390.00 385.00 69,019.98 (2,420.09) 397.14
0.00 2,928.33
330.07 520,890.63
0.00 215.74
0.00 (500.00)
(13.62) (175.29) (600.00) 615.00 2,335.00
0.00 0.00 1,818.00 0.00 2,055.00 (1,830.00) 1,000.00 331.50 0.00

519

COLUMBUS STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

PRIVATE FUNDS (Continued) Passailaigue Scholarship Columbus Rotary Scholarship Columbus State University Presidential Sch Columbus State University Incentive Sch Student Activity Scholarship General Scholarship Fund Cook & Lee Scholarship Future Business Executives Crowder

FUND BALANCE JULY 1, 1996
333.00 (615.00) 533.50
57,999.69 206.09

RECEIPTS
1,000.00 3,000.00 4,920.00
328,883.85 7,465.16 4,538.83 2,301.00

TOTAL PRIVATE FUNDS

576,454.78

1,386,540.77

ENDOWMENT FUNDS Jack Rothschild Award Jill Howard Scholarship Norman lllges Memorial Scholarship Helen Roberts Music Scholarship Ruth S. Schwab Scholarship William Howard Scholarship J S Averill Memorial M F Dixon Music Scholarship Alma Taliaferro McGee Music Scholarship Georgia Lung Association Scholarship Columbus State Univ. Music Endowment Columbus State University Merit Schol T. Hiram Stanley Memorial Schol. Dwight Curtis Floyd Memorial Jean MacArthur Memorial Nursing Fund Regina Jankiewicz Memoial Fund Lucy Q. Page Memorial Fund Elizabeth K. Spencer Memorial Fund Thomas Y. Whitley Honor Scholarship John B. Amos Lecture Series Anson Locklear Memorial Music Fund Greentree Endowment for Excellence Greentree Sevier Educ. Fund D. Abbott Turner Fund L. B. Griffin

28.90
6,901.35
7,198.90 1,574.49 58,664.32 2,314.63 1,423.23 3,805.70 3,291.47
849.91 17,782.59
1,433.22 7,164.05 7,228.16 2,298.08 12,989.16 18,503.22 15,539.72 2,329.98 61,621.71
985.24

34.63 883.00 1,966.98 625.00 5,670.08 4,064.76 7,327.83 2,527.86 1,850.15 868.06 2,450.25 87,665.30 1,976.06 1,285.77 926.47 874.52 933.36 1,415.50 2,284.10 4,206.94 868.06 17,334.14 15,416.20 577.19 7,644.66

TOTAL ENDOWMENT FUNDS

233,928.03

171,676.87

TOTAL RESTRICTED FUNDS-CASH BASIS

~55~1.22 _lli.36.835.51

AMOUNTS EXPENDED BUT NOT REIMBURSED

447,013.38

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

~1 ,032,310.03 ___$1.._083,848.89

DEDUCTIONSITRANSFERS

For Indirect, Adm

For Direct

Allow &Transfer

FUND BALANCE JUNE 30, 1997

934.00 3,333.00 4,952.00
328,883.85 4,948.16
4,6~00
3,438.25

66.00 0.00
(647.00) 533.50
0.00 60,516.69
90.92 (1,137.25)
0.00

1,143,496.88

0.00

819,498.67

883.00 6,000.00
625.00 7,100.00 3,075.00
1,200.00 1,861.66 1,050.00 3,200.00 85,565.00
1,400.00 200.00
1,000.00
894.47 2,000.00
4,975.00 121,029.13
~15,417,564.08
~15,417,564.08

3,694.02 15,416.20
577.19
19,687.41
~67,844.91
~67,844.91

63.53 0.00
2.868.33 0.00
5,768.98 2,564.25 65,992.15 3,642.49 1,411.72 3,623.76 2,541.72 2,950.21 19,758.65 1,318.99 7,890.52 8,102.68 2,231.44 14,404.66 20,787.32 18,852.19 1,198.04 75,261.83
0.00 0.00 3,654.90
264,888.36
~704,377.74
447,013.38
~1,151,391.12

520

COLUMBUS STATE UNIVERSITY
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

BEGINNING FUND BALANCE Atljustments/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 Administrative Allowance - Perkins Loan Collection Costs - Perkins Loan Collection Costs - Private Repayments - Federal Government
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $926,193.85

ENDOWMENT FUNDS
$915,177.53

926,193.85

915,177.53

TOTAL
$1,841,371.38 0.00
1,841 ,371.38

26,100.00
8,696.24 32,354.41 17,338.00 84,488.65

8,800.00 8,800.00

0.00 34,900.00
0.00 8,696.24 32,354.41
17,338.00
93,288.65

19,896.45 2,492.34 506.34 54.00
22,949.13
637.11 637.11
~988,370.48

0.00
19,050.30 19,050.30 $943,027.83

19,896.45 0.00
2,492.34 506.34 54.00
22,949.13
0.00 19,687.41
19,687.41
~1 ,931,398.31

521

COLUMBUS STATE UNIVERSITY
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

LOAN FUNDS Federal Perkins Loan Program Nursing Student Loans Private Greentree-Sevier Loan Fund Rothschild Assistance Fund Dental Hygiene Loan Fund Elisabeth D. Pattillo Loan Fund College Room and Board Loan Fund Clinical Nursing Masters Counseling
TOTAL LOAN FUNDS
ENDOWMENT FUNDS Restricted As To Income John B. Amos Lecture Series John S. Averill Memorial Scholarship Merit Scholarship Fund Music Scholarship Fund Maud F. Dixon Music Scholarship Dwight C. Floyd Memorial Scholarship The Georgia Lung Assn. Scholarship Greentree-Sevier Educational Fund Greentree Endowment for Excellence Vlt111iam Howard Scholarship Fund Norman lUges Memorial Scholarship Regina Jankiewicz Memorial Schol. Pr. The Anson Locklear Memorial Fund Jean McArthur Memorial Nursing Fun Alma Taliaferro Mcgee Music Scholar Lucy Quillian Page Memorial Fund Jack Rothschild Award Fund Ruth S. Schwob Scholarship
Elizabeth K. Spencer Memorial Fund
T. Hiram Stanley Scholarship D. A. Turner Fund Thomas Y. Whitley Honor Scholarship
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

FUND BALANCE JULY 1, 1996

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE & TRANSFERS JUNE 30, 1997

$506,385.32 6,831.45
136,073.48 207,436.22
6,245.41 10,910.19 42,311.78 10,000.00
926,193.85

$25,979.14 55.10
9,220.62 20,077.19
526.65 2,128.67 1,501.28
25,000.00
84,488.65

$22,327.88 114.91 5.00 501.34
22,949.13

637.11 637.11

$510,036.58 6,771.64
145,926.21 227,012.07
6,772.06 13,038.86 43,813.06 10,000.00 25,000.00
988,370.48

51,000.00 66,970.82 5,720.45 33,219.90 16,039.52 6,444.63 10,000.00 241,749.66 263,651.94 28,500.00 22,500.00 5,025.00 9,639.38 6,700.00 13,993.49 11,011.75
500.00 70,752.46 10,273.94 14,688.34 7,910.44 18,885.81
915,177.53
~1.841,371.38

7,300.00
1,500.00 8,800.00
~288.65

0.00
~22,949.13

14,779.09 3,694.02
577.19 19,050.30
~19,687.41

51,000.00 66,970.82
5,720.45 33,219.90 16,039.52 6,444.63 10,000.00 256,528.75 274,645.96 28,500.00 22,500.00 5,025.00 9,639.38 6,700.00 13,993.49 11,011.75
500.00 70,752.46 10,273.94 14,688.34
8,487.63 20,385.81
943,027.83
~1.931,398.31

522

COLUMBUS STATE UNIVERSITY
SUMMARY OF PUBLIC TRUST FUND INVESTMENTS Year Ended June 30, 1997

ENDOWMENT FUNDS Real Estate Common Stocks Mutual Funds (Common Fund) TOTAL INVESTMENTS- ENDOWMENT FUNDS TOTAL PUBLIC TRUST FUND INVESTMENTS
ENDOWMENT FUNDS DETAIL OF INVESTMENTS
June 30, 1997
REAL ESTATE INVESTMENTS Real Estate Mortgage
TOTAL REAL ESTATE INVESTMENTS

BOOK VALUE

MARKET VALUE

$16,347.06 5,404.36
50,000.00
71,751.42
$71,751.42

$16,347.06 23,915.44
326,859.09
367,121.59
~367,121.59

BOOK VALUE $16,347.06 $16,347.06

MARKET VALUE $16,347.06 $16,347.06

COMMON STOCKS American Telephone & Telegraph Bell South Dominion Resources Lucent Technologies
TOTAL COMMON STOCKS
MUTUAL FUNDS Common Fund, Westport, Connecticut
TOTAL MUTUAL FUNDS

DETAIL OF INVESTMENT IN STOCKS
NUMBER OF SHARES
77 342 99
1
519

BOOK VALUE
$1,265.90 2,953.77 1,184.69
$5,404.36

MARKET VALUE
$2,699.81 15,860.25
3,625.88 1,729.50
$23,915.44

BOOK VALUE $50,000.00 $50,000.00

MARKET VALUE $326,859.09 $326,859.09

523

COLUMBUS STATE UNIVERSITY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS State Appropriations General Funds Lottery Funds Major Repair/Rehabilitation Funds Private Gifts- Athletic Fund Income Interest Federal Grant
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Buildings Davidson Plant Operations Library Arnold Baseball Complex Coca Cola Space Science Clearview 1 Clearview 2 Fine Arts Woodall Jordan Howard Science Total Buildings
Improvements Other Than Buildings Landscaping/Campus Athletic Fields Space Science Center- Fence Campus Total Improvements Other Than Buildings
Equipment Stanley Davidson Woodall Library Coli Total Equipment
Expenditures Not To Be Capitalized Stanley Stanley Arnold Woodall Fine Arts Housing Davidson Richards Jordan Student Housing
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS

Unrestricted

UNEXPENDED Restricted

$941,400.00 100,000.00 945,004.00
347,289.28
2,333,693.28

$0.00
11,787.00 27,300.00 39,087.00

Total

RENEWALS AND REPLACEMENTS

$941,400.00 100,000.00 945,004.00 11,787.00 347,289.28 27,300.00
2,372,780.28

$0.00 0.00

106,796.44 43,256.21
486.08 11,998.00
7,503.09 9,273.86 628,503.55 514,205.50 137,067.00 147,906.00 245,150.00 109,300.00 3,143.24 1,964,588.97
117,382.37 39,705.67 9,841.00 28,731.84
195,660.88
13,017.60
66,626.90 12.00
79,656.50
6,527.74 9,760.39 17,608.00 11,204.71 5,100.00 15,475.00 19,618.70 21,491.54 6,402.00
113,188.08
2,353,094.43

27,300.00 11,787.00
39,087.00 0.00 0.00
0.00 39,087.00

134,096.44 43,256.21 486.08 11,998.00 19,290.09 9,273.86
628,503.55 514,205.50 137,067.00 147,906.00 245,150.00 109,300.00
3,143.24 2,003,675.97
117,382.37 39,705.67 9,841.00 28,731.84
195,660.88
13,017.60 0.00
66,626.90 12.00
79,656.50
6,527.74 9,760.39 17,608.00 11,204.71 5,100.00 15,475.00 19,618.70 21,491.54 6,402.00
113,188.08
2,392,181.43

0.00
23,499.00 23,499.00
4,251.98 4,251.98
8,902.85 6,041.13 14,943.98 42,694.96

524

COLUMBUS STATE UNIVERSITY
SCHEDULE OF OPERATION OF UNEXPENDED &RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

TRANSFERS AMONG FUNDS 1Transfer form Student Activities 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 To State Treasury- Lottery Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

19,618.70

19,618.70

0.00

7,733.85 2,888.00

{7,733.85)

3,105.55
~3,105.55

0.00
~0.00

Total

RENEWALS AND REPLACEMENTS

19,618.70

0.00

143,734.91

19,618.70

143,734.91

7,733.85 2,888.00

155,086.06

(7,733.85) 0.00

3,105.55 0.00

256,126.01

~3.105.55 _____1256, 126.01

525

COLUMBUS SATE UNIVERSITY
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Gifts Adjustments in Inventory
TOTAL ADDITIONS
DEDUCTIONS
Adjustments- Equipment(Accounts Payable) Disposal of Equipment Regional Police Academy Building Demolitions Adjustments Prior Year
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$47,263,645.37 0.00

$47,263,645.37

$2,937,489.25 214,063.52

3,151,552.77 2,278,993.35
27,750.98 4,636,235.37
4,978.00

10,099,510.47

3,101.05 835,307.89
2,372.19 31,058.00 49,488.45

921,327.58 56,441,828.26
0.00 $56,441.828.26

526

COLUMBUS STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LAND Main Campus And Other

YEAR ACQUIRED

TOTAL LAND

BUILDINGS Woodall Hall Howard Hall Tucker Hall Woodn1ff Gym P E Storage Building Pro Shop Health & P E Addition Maintenance Building Maintenance Warehouse Vehicle Equip Shelter/Repair Alumni Conference Center Richards Hall Amold Hall Fine Arts Hall Davidson Center lllges Hall Faculty Office Building Stanley Lecture Hall Schwab Memorial Library Tumer Center Tumer Center Workshop Jordan Hall Science Hall Central Receiving Facility Residences Telecommunications Bldg. Fort Benning Pavilion Clubhouse/Concession Coca Cola Space Science Center Clearview Halls 1 Clearview Hall 2

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 1997 1997 1997

TOTAL BUILDINGS

IMPROVEMENTS OTHER THAN BUILDINGS T.Y. Whitley Clock Tower Landscaping (Ft. Benning Property) Landscaping( Campus) Athletic Courts and Fields Baseball Stadium Lindsey Creek Bridge Utility Links Gateway Entrance Fountain & Plaza Area Fitness Trail Marquee/Sign Energy Control System Campus life Pavilion Fiber Optic Cables Sewer Line Parking Lot/Walkway Water Main and Valves Paving Clearview Satellite Telecommunication Dish

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

INVESTMENT JULY 1, 1996
$1,712,232.30
1,712,232.30
557,935.25 739,760.69 305,199.65 631,173.56
3,217.36 45,882.17 563,628.02 365,431.14 49,433.93 22,735.57 74,458.29 1,243,833.96 859,714.79 2,368,709.58 1,554,906.12 991,364.92 523,047.26 1,416,351.63 2,338,746.82 2,495,890.37 143,003.44 1,450,030.64 7,299,127.31 333,122.82 576,616.50 11,000.00 14,636.39 633,559.42
0.00 0.00 0.00
27,612,517.60
251,202.48 5,318.33
642,044.23 348,671.12 346,059.75
12,219.00 101,523.50 146,500.00 29,962.62
16,489.00 19,196.50 316,066.00 99,377.29 110,003.26 48,740.08 252,751.00 30,895.69 179,929.58 6,500.00
2,963,449.43

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

$124,500.00

$1,836,732.30

124,500.00

0.00

0.00

1,836,732.30

147,906.00 109,300.00

43,256.21

11,998.00 140,210.24 134,096.44

486.08
245,150.00
19,290.09 4,504,928.33
628,503.55 514,205.50 6,499,330.44

31,058.00 31,058.00

705,841.25 849,060.69 305,199.65 .631,173.56
3,217.36 45,882.17 563,628.02 408,687.35 49,433.93 22,735.57 74,458.29 1,243,833.96 871,712.79 2,508,919.82 1,689,002.56 991,364.92 523,047.26 1,416,351.63 2,339,232.90 2,495,890.37 143,003.44 1 ,695,180.64 7,299,127.31 333,122.82 545,558.50 11,000.00 14,636.39 652,849.51 4,504,928.33 628,503.55 514,205.50

0.00

34,080,790.04

150,722.37 39,705.67

28,731.84

49,488.45

219,159.88

49,488.45

251,202.48 5,318.33
792,766.60 388,376.79 346,059.75
12,219.00 101,523.50 146,500.00 29,962.62
16,489.00 19,196.50 316,066.00 99,377.29 89,246.65 48,740.08 252,751.00 30,895.69 179,929.58 6,500.00

0.00

3, 133,120.86

527

LIBRARY COLLECTIONS General Acquisitions Unexpended Plant Funds 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 lUges Hall Faculty Office Building Stanley Lecture Hall Schwab Memorial Library Tumer Center Jordan Hall Science Hall College Courtyard-Student Housing Fort Benning Center Small Business Development Center Central Receiving Facility Pro Shop Residences Grounds/Maintenance Toolshed Grounds Maintenance Building Coca Cola Space Science Center 26 Clearview Circle LaGrange Center Baseball Field House Vehicle Equipment Shelter Pavilion Oxbow Meadows Flint River Tech
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

COLUMBUS STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

YEAR ACQUIRED

INVESTMENT JULY 1, 1996
5,577,384.14 1,447.74
268,370.45
5,847,202.33

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

214,063.52 12.00
16,080.90

5,791,447.66 1,459.74
284,451.35

230,156.42

0.00

0.00

6,077,358.75

1,927,256.02 57,882.14 18,580.64
109,275.42 12,548.88 3,386.00 9,613.14
551,260.64 5,486.40
592,520.38 265,630.60 446,350.50 325,175.60 210,940.80 221,952.72
43,050.44 695,585.26 226,807.16 753,564.71 1,106,047.68
12,801.36 5,785.00 222.93
328,319.62 1,035.35 7,162.74 7,490.35
302,231.68 787,114.31
16,149.34 0.00
1,436.00 75,579.90
0.00 0.00 0.00
9,128,243.71
$47,263,645.37

874,441.48 5,304.00
12,261.74 4,604.00
125,520.77
154,307.18 143,985.93
50,918.60 74,357.98 26,225.23 192,624.52 450,882.50 157,650.16 44,841.94 176,809.02 216,204.13
5,581.00
213,873.07
52,772.04 33,290.31
4,311.00 1,829.36 1,555.77 2,212.00
3,026,363.73
$10,099,510.47

266,159.20 6,807.30 4,418.67
140,856.84 44,617.34 34,287.52 45,725.41
8,670.44 33,057.35 50,843.43 22,416.07 14,894.19 72,849.73 25,100.88
3,842.75
63,234.01
1,500.00 1,500.00
840,781.13 $921,327.58

42,612.34 2,098.00
(5,279.04)
(2,210.00) (2,495.00)
(7,676.71) (4,988.53) 25,189.33 (7,839.02)
872.50 (15,127.50)
(9,348.00) (38,556.00)
5,592.80 (47,640.86) (18,034.70) 22,422.00
1,648.00
72,196.51
2,713.22 (16, 149.34)

2,578,150.64 58,476.84 18,580.64
111,839.45 17,152.88 3,386.00 7,403.14
533,429.57 5,486.40
694,533.51 370,340.48 476,733.02 383,024.12 204,981.18 348,606.31 484,584.94 792,263.35 262,347.71 809,883.14 1,279,116.23
36,961.61 7,433.00 222.93
551,155.19 1,035.35 7,162.74 5,990.35
353,503.72 823,117.84
0.00 0.00 1,436.00 79,890.90 1,829.36 1,555.77 2,212.00

!0.00)

11,313,826.31

($0.00) $56,441,828.26

528

COLUMBUS STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSIT Space Science Center Workshops GIMS POET Project South American Studies Program Language & Literature Shakespear Continuing Education -Meals Continuing Education-Activity Fees Continuing Edu-Summer Camp/Mise AAIEEO Continuing Edu-Residential Programs Omicron Nu Chapter USDE China Seminar Synergy 96 Texas Instruments Intel Cap Part Prgm GA Student Incentive Grant Foreign Language Fair Sacubo Cluster Workshop CEMSE Workshop American Compensation Assoc. Seminars Middle GA College Conference Republic-Vanguard Insurance Helen T. Milian Lecture & Nursing Conference Oxbow Meadows-Argo Georgia Institute Technology High School Personal Fitness Workshop Job A Rama Registration Seri Conference - CEMSE TDU Visiting Professor Program Kiryu City Financial Aid Dir Seminar Regents Academic Committee on Libraries Career Expo 92 Columbus Area Sc Acad Alliance Learning Framework Japan Seminar/Advances GSU International Ed ARA Meal Plan US Dept of Ed Dept Educ Payt Transfer-Direct Loans Dept Educ Payt Transfer-SEOG Dept Educ Payt Transfer-Work Study Dept Educ Pymt Transfer-Peii/Current Fy Dept Educ Pymt transfer-Peii/Prior FY Dept Educ Pymt Transfer-International Studies Dept Educ Pymt Transfer-China
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Regents Scholarship-Current Fy Regents Scholarship-Repay Regents Opportunity Grants Roy Tanner Scholarship GA Society of CPA's Alumni Scholarship/Columbus College Wai-Mart Fd Scholarship Winn Dixie Montg Sch Compass Program Georgia Pacific Fdn Teen Achievers

FUND BALANCE JULY 1, 1996
$0.00 I 0.00
160.31 0.00
5,658.94 9,456.63 20,853.61
0.00 3,634.47
525.02 0.00
(131.44) 8,887.67
0.00 0.00 1,726.95 100.00 16,781.36 (11.81) 150.00 0.00 1,908.41 (41.33) 0.00 270.00 0.00 203.50 74.70 32,977.97 0.00 71.64 0.00 100.00 0.00 2.77 0.00 0.00 (13,464.63) 172,879.12 0.00 0.00 0.00 0.00 0.00 0.00
262,773.86

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

$2,393.10 1,982.00
360.00 37,096.28 15,530.25 28,981.52
1,589.00 42,419.00
240.69 28,730.00
131.44 0.00
264,444.25 44,537.00 836.00 0.00 25,905.81 11.81
5,288.00 0.00
41.33 600.00
0.00 705.00
0.00 0.00 0.00 270.00 0.00 1,931.40 0.00 1,478.00 0.00 4,500.00 348,062.94 2,815,754.00 7,724,877.00 0.00 0.00 0.00 0.00 0.00 0.00

$2,339.44 1,982.00 160.31 360.00
35,869.13 19,356.68 46,674.13
1,589.00 41,466.62
0.00 9,752.24
8,520.28 227,249.75
44,537.00 1,155.73 100.00
38,542.91 0.00
150.00 5,288.00
308.12 0.00
211.89 0.00
572.51 0.00
74.70 32,977.97
0.00 71.64 1,882.23
0.00 1,398.30
2.77 2,637.75 347,841.94
0.00 8,324,641.96
99,996.30 148,552.07 2,709,769.15
4,773.25 33,402.20
1,670.53

$53.66 $0.00 $0.00 $0.00
$6,886.09 $5,630.20 $3,161.00
$0.00 $4,586.85
$765.71 $18,977.76
$0.00 $367.39 $37,194.50
$0.00 $1,407.22
$0.00 $4,144.26
$0.00 $0.00 $0.00 $1,600.29 $0.00 $388.11 $270.00 $132.49 $203.50 $0.00 $0.00 $270.00 $0.00 $49.17 $100.00 $79.70 $0.00 $1,862.25 $221.00 $2,802,289.37 ($426,885.84) ($99,996.30) ($148,552.07) ($2, 709, 769.15) ($4,773.25) ($33,402.20) (1,670.53)

11,398,695.82

12,195,878.50

(534,408.82)

33.00 0.00 1.00 0.00 0.00
(300.00) 0.00 0.00
4,766.63 0.00
(93.00)

4,600.00 140.00
8,000.00 750.00 500.00
3,870.00 1,000.00 1,000.00 3,700.00 2,500.00 1,308.00

4,666.00 0.00
4,667.00 750.00 500.00
2,920.00 1,000.00 1,000.00
0.00 2,500.00 1,215.00

(33.00) 140.00 3,334.00
0.00 0.00 650.00 0.00 0.00 8,466.63 0.00 0.00

529

COLUMBUS STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS FOR DESIGNATED SCHOLARSHIPS Springer Opera House Chick-Fil-A Officers Wives-Ft. Benning Officers Wives Club Dwight Mclaurin, DDS Army Emergency Relief Columbus Business & Professional Women Bibb Foundation Inc. Prince Hall Chpt/Order Eastern Star Edwin S. Youse Scholarship Rochfort Foundation J A Killgore Ebonites Civic Club Macon Symphony Orchestra Atlantic American William J Vereen Sch
Ty Cobb Educational Foundation
MCSD Leadership Academy David L Kreeger Fdn Taliaferro Scholarship Rhoades Education Trust Philip Lin Scholarship Network for Prof&Exec Holy Royal Arch Mason Cornell Children's Sch Churches Homes Fdn Harris-County High School WOKS Scholarship Rose Gutman Nursing Scholarship GA Rotary Student Program Athletic Book Scholarship Columbia/Health care Beta Beta Beta Bio Talbot State Bank Western District Dental Hygiene Professional Assoc of GA Fdn Davidson Scholarship Rotary Club of Bremen Quaker Oats Co. Robins Officers Wives Bruno Scho Program Troup County BOE McKibben Mem Fund G F Thorne(Parmer) Synovus Trust Co. John Peacock Mem Sch Children's Friend Ctn Albany Symphony Assoc Russell Fdn, Inc. Phenix City Jaycees ABWA Ozark Paradise Manchester High School Historic Columbus Fdn Phenix City PTA NTL Black Coalition P.A.C. Swift Creek Baptist Audre H Mills AFLAC Aux/GA St Med Assoc

FUND BALANCE JULY 1, 1996
(Continued) 0.00
666.00 0.00
(500.00) 0.00 0.00
450.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
689.93 153.00 (100.00)
0.00 0.00 0.00 0.00 0.00 0.00 125.00 0.00 0.00 0.00 0.00 0.00 (89.01) 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 0.00 250.00 0.00 0.00 500.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

1,247.50 0.00
2,500.00 500.00 500.00
1,300.00 0.00
1,167.00 1,300.00
200.00 1,000.00 2,250.00
100.00 8,628.56 2,520.00 1,500.00 1,334.00
0.00 (153.00) 153.00 500.00 334.00 500.00 250.00 1,000.00 1,400.00
50.00 1,500.00 1,000.00 11,010.00 4,380.34 1,550.00
89.01 2,000.00
600.00 667.00 1,250.00 600.00 1,875.00 1,000.00 500.00 1,500.00 1,200.00 650.00 100.00 500.00 615.00 5,118.60 2,000.00
0.00 250.00 660.00
0.00 1,000.00
500.00 1,500.00
250.00 7,000.00
175.00 500.00

1,247.50 666.00
1,500.00 0.00
500.00 1,300.00
450.00 1,167.00 1,300.00
200.00 1,000.00 2,250.00
100.00 8,628.56 2,520.00 1,500.00 1,334.00
0.00 0.00 53.00 500.00 334.00 500.00 250.00 1,000.00 1,400.00 175.00 1,500.00 1,000.00 11,010.00 4,380.34 1,550.00 0.00 2,000.00 600.00 667.00 1,250.00 600.00 1,854.00 1,000.00 500.00 1,500.00 1,200.00 650.00 100.00 500.00 615.00 5,118.60 2,000.00 250.00 250.00 660.00 500.00 1,000.00 500.00 1,167.00 250.00 7,000.00 175.00 500.00

0.00 0.00 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 0.00 0.00 689.93 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 21.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
q.oo
0.00 0.00 0.00 0.00 33j.OO
0.00 0.00 0.00 0.00

530

COLUMBUS STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS FOR DESIGNATED SCHOLARSHIPS Alpha Kappa Alpha Sorority ' Miss GA Forestry Band Parents Club ABWA Snapfinger Woods Bainbridge Srv Club Kiwanis Club/Reynolds Carquest Distributors Ft Stewart Army School Brinbridge High Briarcliff Baptist Church Morningside Baptist Church Nate Odomes Ed Fdn Child Care Referral Miss Columbus Sch Columbus Boy Choir Assoc Mt Zion Baptist Church Vermont St Inc Grant Columbus Ledger Enquirer Taylor City Band Bstr Delta Iota Lambda Bank One Indianapolis Tom's Foods Inc Sch Mega Life & Health March of Dimes Columbus College Book Sch Appleby Scholarship GNB incorporated Meritor Savings Bank NCOA Sch Fund Jack Parker Sch Vienna Kiwanis Club Miss Presidential Paulding-PA Ed Asst Miss Dalton School Pgt Columbus Symphony Orch Rtd Army Nuse Assoc Harris County 4H Ga Army/Baby Griffin Nicole Tucker Fund Harris Cty Ed Fdn, Inc. Wai-Mart Competitive PLUS Loans-Various Prince Hall Grand Lodge Rose Hill Baptist Church Hamdi Bassim Banque Hatton Lovejoy Sch Roadway Package Sys William Henry Shaw New Teachers Conf Southern Phenix Tex Southern Security Life Black Applause Sch Total Systems Sch Fd Youth Orch of Gr Columbus

FUND BALANCE JULY 1, 1996
(Continued) 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
39.75 3,464.00
0.00 0.00 565.00 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 5,000.00 0.00 0.00 0.00 0.00 0.00
1'145.62 1,800.00
87.51 0.00 0.00
167.03 790.00
0.00

TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

19,611.46

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

500.00 250.00 200.00 500.00 750.00 400.00 1,000.00 500.00 125.00 600.00 500.00 1,000.00 2,612.91 100.00 1,275.00 500.00 400.00 500.00 300.00 1,500.00
0.00 2,000.00 2,520.00
615.00 2,901.00
600.00 2,000.00 2,304.00 1,000.00 1,334.00 1,000.00
826.00 2,140.00
500.00 9,215.91 2,000.00
250.00 157.50 940.00 507.00 10,000.00 32,097.60 250.00 7,890.00 6,723.00 4,050.00 2,343.78
0.00 0.00 1,000.00 6,912.00 3,346.28 0.00 842.69

500.00 250.00 200.00 500.00 750.00 400.00 1,000.00 500.00 125.00 600.00 500.00 1,000.00 1,382.80 100.00 1,275.00 500.00 400.00 500.00 300.00 1,500.00
0.00 1,278.39 2,520.00
0.00 225.00 600.00 2,000.00 2,304.00 1,000.00 1,334.00
0.00 826.00 2,140.00 500.00 9,215.91 2,000.00 250.00 157.50 940.00 507.00 15,000.00 32,097.60 250.00 7,890.00 6,723.00 4,050.00 3,489.40 1,800.00
87.51 1,000.00 6,912.00 3,513.31
0.00 865.78

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,230.11 0.00 0.00 0.00 0.00 0.00 0.00 0.00 39.75 4,185.61 0.00 615.00 3,241.00 0.00 0.00 0.00 0.00 0.00 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 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 790.00 (23.09)

230,767.68

224,699.20

25,679.94

531

COLUMBUS STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

PAYROLL OPERATIONS Payroll Deductions Optional Retirement Plan -1/TIAA Optional Retirement Plan-2Nalic Optional Retirement Plan-3/20th Century Optional Retirement Plan -4/Fidelity FICA Medicare -Employee FICA - Employee Federal Income Tax Withholdings State Income Tax Withholdings Teachers Retirement-Employee Group Health Insurance-Employee Group Life Insurance - Employee Group Dental Insurance - Employee Long Term Disability- Employee TSA #1- Lincoln TSA#2-TIAA TSA #3-T R Price TSA- USAA TSA- VALIC TSA-Equitable TSA-1 DS Flower Fund CC Fdn Donation Garnishments United States Savings Bonds Postal Credit Union Tax Levies State Charitable Contributions American Family Insurance Other Deductions Defcon Retirement Employer Liability FICA FICA Medicare Group Insurance-Health Group Insurance-Life ORP-TIAA-Employer ORP-Valic-Employer ORP-#3-Employer ORP-#4-Employer Teachers Retirement
TOTAL PAYROLL OPERATIONS
TOTALAGENCYFUNDS

FUND BALANCE JULY 1,1996

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 21,703.60 9,088.80 7,347.20 5,040.04 200.00 300.00 0.00 0.00 387.15 0.00 50.00 0.00 0.00 762.43 305.00 0.00 164.60 0.00 1,197.80 120.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
46,666.62
~329,051.94

74,460.97 46,770.31
791.60 516.56 286,579.07 1,108,241.35 2,379,234.58 829,812.46 817,783.32 427,410.40 125,233.15 156,981.25 70,346.54 186,659.00 152,550.08 72,972.80 24,317.01 170,965.52 14,220.00 58,918.24 1,025.20 29,930.57 27,093.69 19,749.00 339,451.00 987.60 8,838.50 21,972.09 3,631.34 68,991.02
1,108,241.35 286,579.07
1, 728,953.20 85,609.34 90,221.32 56,419.62 1,174.80 766.48
2,035,512.38
12,919,911.78
~24,549,375.28

74,460.97 46,770.31
791.60 516.56 286,579.07 1,108,241.35 2,379,234.58 829,812.46 817,783.32 427,118.60 126,467.49 155,782.05 69,633.89 186,659.00 152,825.08 72,972.80 24,317.01 170,815.52 14,220.00 58,918.24 1,025.20 29,930.57 27,554.62 19,700.00 339,451.00 987.60 8,838.50 21,756.50 2,499.01 68,991.02
1,108,241.35 286,579.07
1'728,953.20 85,609.34 90,221.32 56,419.62 1'174.80 766.48
2,035,512.38
12,918,131.48
~25,338,709.18

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 21,995.40 7,854.46 8,546.40 5,752.69 200.00 25.00 0.00 0.00 537.15 0.00 50.00 0.00 0.00 301.50 354.00 0.00 164.60 0.00 1,413.39 1,252.33 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
48,446.92
($460,281.96)

532

Fort Valley State University
FINANCIAL REPORT
For the Year Ended June 30, 1997

FORT VALLEY STATE UNIVERSITY Fort Valley, Georgia

Oscar L. Prater
President

Shirley Williams Vice President for Business and Finance

533

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

Ente~rises

RESTRICTED

TOTAL

$2,236,992.05 $1,781,667.47

312,231.92

423,583.79

45,606.81

223,045.39 60,000.00

$2,594,830.78 $2,488,296.65

($536,525.20) 2,108,795.14
$1,572,269.94

$3,482,134.32 0.00
2,844,610.85 0.00
268,652.20 60,000.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$6,655,397.37

$1,769,813.64 505,345.04

$66,864.98 148,120.53 130,611.17

2,275,158.68

345,596.68

$0.00 0.00

$1,836,678.62 0.00
148,120.53 0.00
635,956.21 0.00
2,620,755.36

29,312.11
45,089.69 187,641.63
57,628.67

223,045.39
1,693,648.18 226,006.40

319,672.10 2,142,699.97 $2,594,830.78 $2,488,296.65

1,572,269.94
1,572,269.94 $1,572,269.94

252,357.50 0.00
1,738,737.87 413,648.03 0.00 57,628.67 0.00
1,572,269.94 0.00 0.00 0.00
4,034,642.01
$6,655,397.37

534

STATE UNIVERSITY SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGENCY FUNDS

$248,117.39 $1,073,910.19 $1,058,834.59

1,325.00

456.29

1,958,533.06

$682,690.02

$0.00

$78,019.03

1,262,548.17 47,425,865.36
3,861,601.20 4,597,031.31 11,771,843.91

$2,207,975.45 $1,074,366.48 $1,058,834.59 $682,690.02 $68,918,889.95

$0.00

$0.00 $1 ,053,917.00

$31 ,402.00

$0.00

$78,019.03 $0.00

0.00

0.00 1,053,917.00

31,402.00

78,019.03

0.00

78,019.03

408,142.21

4,917.59

651,288.02

68,918,889.95

1'799,833.24

1,074,366.48

2,207,975.45 1,074,366.48

4,917.59

$2,207,975.45 $1,074,366.48 $1 ,058,834.59

651,288.02 $682,690.02

68,918,889.95 $68,918,889.95

0.00 $78,019.03

535

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations Unexpended Plant Funds - EfTIC Trust Fund 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 Funds To State Treasury-LotteryFunds/Regular 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 TRANSFERS
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, 1997

FORT VALLEY
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterprises

FUNDS RESTRICTED

$22,711,874.63

$0.00 5,020,390.08

$0.00

26,000,728.20 1,323,846.09
592,427.26 51,274.22

134,139.24 22,846,013.87

144,536.69 5,164,926.77

2,108,795.14 30,077,070.91

TOTAL CURRENT
FUNDS
$22,711,874.63 5,020,390.08 0.00 0.00
26,000,728.20 1,323,846.09 0.00 592,427.26 51,274.22 0.00 0.00 0.00 278,675.93 0.00 2,108,795.14
58,088,011.55

22,714,487.02 133,440.04 25,366.52
22,873,293.58 (27 ,279. 71)

4,657,032.36

27,588,165.31 121,492.47

157,398.63

74,393.51

4,814,430.99 350,495.78

27,784,051.29 2,293,019.62

50,302,652.33 4,657,032.36 121,492.47 0.00 133,440.04 0.00 0.00 74,393.51 182,765.15 0.00 0.00 0.00 0.00 0.00
55,471,775.86
2,616,235.69

0.00 (27,279. 71)
346,951.81 $319,672.10

(208,036.00) (208,036.00) 142,459.78
2,000,240.19 $2,142,699.97

0.00 2,293,019.62 (1,504,291.58)
783,541.90 $1,572,269.94

0.00 (208,036.00) (208,036.00) 2,408,199.69 (1,504,291.58) 3,130,733.90 $4,034,542.01

536

STATE UNIVERSITY
IN FUND BALANCES June 30, 1997

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

PLANT FUNDS

Renewals And

Unexpended

Replacements

$0.00

$0.00

1 ,257,625.00 24,000.00
1,936,926.37

Investment In Plant
$0.00

3,170.16 51,475.54
54,645.70

40,629.73

99,966.31 8,623.55

40,629.73

3,327,141.23

17,581.56 17,581.56

5,560,801.75 5,560,801.75

16,348.64 55,699.68

5,981.76
5,604.07 3,105,416.21
207,497.40

72,048.32 (17,402.62)

0.00 40,629.73

3,324,499.44 2,641.79

91,690.29 82,866.40
174,556.69 (156,975.13)

857,434.34
857,434.34 4, 703,367.41

0.00 (17,402.62) (45, 166.18) 2,270,544.25 $2,207,975.45

0.00 40,629.73
1 ,033,736.75 $1,074,366.48

0.00 2,641.79
2,275.80 $4,917.59

208,036.00 208,036.00
51,060.87 (8,537.12) 608,764.27 $651,288.02

0.00 4,703,367.41
(3,179.22) 64,218,701.76 $68,918,889.95

537

FORT VALLEY STATE UNIVERSITY
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations EquipmenVTechnology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues
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 Hospital and Clinics Total Educational and General 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 To State Treasury - Lottery Funds/Regular
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

UNRESTRICTED

EDUCATIONAL

AUXILIARY

&GENERAL

ENTERPRISES

RESTRICTED

$5,976,585.97
16,181,239.00 110,000.00
121,492.47

$0.00

$0.00

25,876,240.29 1,306,632.66
357,236.36
48,056.00

173,076.21 149,480.98 22,711,874.63
22,711,874.63

0.00 5,020,390.08 5,020,390.08

27,588,165.31 27,588,165.31

9,931,909.79 384,331.25 368,812.05
2,018,939.72 2,321,890. 76 4,601,172. 77 2,925,903.67
161,527.01
22,714,487.02

0.00 4,657,032.36

1,260,798.10 2,583,994.81 2,208,281.66 2,299,525.46 1,303,354. 73
660,325.44
17,271,885.11
27,588,165.31

22,714,487.02

4,657,032.36 27,588,165.31

108,772.72 (133,440.04)

(208,036.00) (12,861.94)

2,293,019.62

(24,667.32)

(220,897.94)

2,293,019.62

NET INCREASE (DECREASE) IN FUND BALANCES

($27,279.71)

$142,459.78 $2,293,019.62

TOTAL CURRENT
FUNDS
$5,976,585.97 0.00
16,181,239.00 110,000.00 0.00
25,997,732.76 1,306,632.66 0.00 357,236.36
48,056.00 0.00
173,076.21 0.00
149,480.98 50,300,039.94
5,020,390.08
55,320,430.02
11,192,707.89 2,968,326.06 2,577,093.71 4,318,465.18 3,625,245.49 5,261,498.21 2,925,903.67 17,433,412.12
0.00 50,302,652.33
4,657,032.36
0.00
54,959,684.69
2,293,019.62 (208,036.00)
95,910.78 0.00
(133,440.04) 0.00
2,047,454.36
$2,408,199.69

538

FORT VALLEY STATE UNIVERSITY
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

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 To State Treasury- Lottery Funds/Regular 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

$22,349,314.40

$362,560.23

131,769.65 22,481,084.05 22,345,490.52
133,440.04 23,450.77
22,502,381.33

2,369.59 364,929.82 368,996.50
1,915.75 370,912.25

0.00 (21 ,297.28)
295,879.69

0.00 (5,982.43)
51,072.12

AUXILIARY ENTERPRISES
$0.00 5,020,390.08
144,536.69 5, 164,926.77
4,657,032.36
157,398.63 4,814,430.99
(208,036.00) (208,036.00) 142,459.78
2,000,240.19

FUND BALANCE, JUNE 30, 1997

$27 4,582.41

$45,089.69

$2,142,699.97

TOTAL
$22,711,874.63 5,020,390.08 0.00 0.00 0.00 0.00 0.00 278,675.93 0.00
28,010,940.64
22,714,487.02 4,657,032.36 0.00
133,440.04 0.00
182,765.15 0.00
27,687,724.57
0.00 (208,036.00)
(208,036.00)
115,180.07
0.00
2,347,192.00
$2,462,372.07

539

FORT VALLEY STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

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 EquipmenVTechnology/Construction Trust Fund 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 Post Office Revenues Fees-Transcript Other Sales and Services Revenues Sales-College Catalogs . Revenues for Program Support Other Sources Administrative Cost Allowance Administrative Fee-Direct Loan Program Pell Grants Program Other Revenues - Lottery Reserves Other Sources Student Activities - Other
Total Educational and General
Auxiliary Enterprises Student Housing Rents - Residence Halls Faculty and Staff Housing Rents - Faculty Staff Housing Food Services Sales - Contracted Cafeteria Stores and Shops Sales - Bookstore Intercollegiate Athletics Athletics - Fees Athletics - Other Other Service Units Student Health Services Fees Student Transportation Fees BusNan Sales Vending Operations - Contract
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

$4,955,369.69 515,801.49 14,140.00 313,889.55 161,527.01 15,858.23
15,551,643.00 455,596.00 174,000.00 110,000.00 121,492.47
8,152.85 4,401.50 12,034.44 19,210.90
129,276.52
5,770.00 10,455.00 26,307.00 58,278.30 48,670.68
22,711,874.63

$0.00
25,876,240.29 1,306,632.66 0.00 357,236.36 48,056.00
27,588,165.31

$4,955,369.69 515,801.49 14,140.00 313,889.55 161,527.01 15,858.23
15,551,643.00 455,596.00 174,000.00 110,000.00
25,997,732.76 1,306,632.66 0.00 357,236.36
48,056.00
8,152.85 4,401.50 12,034.44 19,210.90
0.00 129,276.52
5,770.00 10,455.00 26,307.00 58,278.30 48,670.68
50,300,039.94

1,509,031.50 23,838.75
1,473,677.05 817,704.00 579,732.50 166,178.96

1,509,031.50 23,838.75
1,473,677.05 817,704.00 579,732.50 166,178.96

334,782.25
59,596.14 55,848.93
5,020,390.08

0.00

334,782.25'
59,596.14 55,848.93
1
5,020,390.08

~27,732,264.71

~27,588, 165.31 _t55,320,430.02

540

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

School of Agric & Allied Programs

Dept of Agricultural Instruction

Dept of Agricultural Economics

Dept of Agricultural Engineering

Dept of Ornamental Horticulture

Dept of Electronic Engineer Technolgy

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 Admin and Economics

Dept of Computer Technology

Dept of Biology Pre-Health Science

(11
_~ .

Dept of Biology

Dept of Chemistry

Dept of Nursing

Dept of Mathematics and Physics

Developed Micro-Computer Physic

Dept of History, Geography & Polical Science

Dept of History-General Operations

Dept of Psychology

Dept of Criminal Justice, Sociology & Social Science

Dept of Military Science

Distinguished Teachers

Instructional Technology

School fo Education, Graduate & Special Education

Dept of Curriculum Instruction

Challenge Grant Local (P-16) CO

Dept of Health and Physical Education

GA P-16 Network Planning Grant

Dept of Couseling and Psychology

Dept of External Degree Program

Coca Cola Technology- Lottery

Community Education

Dept of Continuing Education

Continuing Educationi-Administration

Continuing Education-Program

Preparatory and Remedial Instruction

Dept of Developmental Studies

TOTAL INSTRUCTION

FORT VALLEY STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted

Total

- --
Personal Services

OBJECT CLASSIFICATION Operating

Supplies &

Travel

Expenses

... Equipment

$342,346.72 108,340.61 105,451.52 178,214.29 202,418.60 282,049.02 285,614.11
513,844.35 953,400.98 583,761.19 677,163.95 397,766.94
67,607.54 530,763.00 293,341.82
20.35 450,637.52
22,676.06 461,345.59
1,691.48 135,733.29 291,605.48
23,313.37 52,632.02 63,379.47
864,454.11 21,679.37
370,198.16 9,053.24
501,910.74 122,314.30
24,671.72

$77,518.39
98,581.04 9,139.55
20,301.84 47,314.26 11,730.46 143,132.42
3,922.51 19,705.07 44,074.22 38,393.79 18,077.51 68,210.97

$419,865.11 108,340.61 105,451.52 178,214.29 202,418.60 282,049.02 285,614.11
513,844.35 1,051,982.02
583,761.19 686,303.50 418,068.78
67,607.54 578,077.26 305,072.28
20.35 593,769.94
22,676.06 461,345.59
1,691.48 135,733.29 295,527.99
23,313.37 72,337.09 63,379.47
908,528.33 60,073.16
370,198.16 9,053.24
519,988.25 190,525.27
24,671.72

$324,336.96 105,315.38 94,289.25 169,284.57 193,941.71 265,799.05 272,005.47
432,050.49 1,023,381.41
429,344.89 646,123.20 334,512.64
17,596.11 .502,759.69 278,267.59
496,324.82
450,969.01 1,691.48
129,759.34 285,162.39
18,015.54 55,760.26
830,531.30 20,233.73
353,552.48
482,019.12 85,504.51

104,912.76 6,062.00

104,912.76 6,062.00

881,534.12

660,696.07

1,542,230.19

9,931,909.79

1,260,798.10

11,192,707.89

-----------~----- ------- - - - - - - - - - - -- ---------- .. - - - --

97,607.03 1,057.90
1,278,833.69
9,676,031.01

$1,613.08 1,325.89 407.95 731.99 240.94
1,647.49
3,676.80 753.01
1,658.23 1,390.14
551.78 2,981.00
91.00
13,746.39
869.01
222.62 1,826.54
49.95
12,434.01 1,764.75 2,031.03 970.73 2,778.68
14,778.01
2,377.54 30.00
31,966.52
102,915.08

$25,814.38 1,699.34 5,880.32 7,448.09 8,235.95
16,249.97 11,961.15
50,833.00 24,923.81 31,285.94 32,720.54 43,860.46 47,219.12 65,984.82 15,110.84
20.35 71,257.54 14,425.06
8,497.57
4,751.33 7,466.85 5,297.83 16,526.88 12,410.47
51,731.02 22,754.80 13,184.65
8,082.51 29,755.42 90,242.75 14,752.73
4,928.19 4,974.10
219,658.48
989,946.26

$68,100.69 4,874.00 749.64
30,960.86 122,377.35
5,801.53 38,305.54
2,240.53 6,351.75 11,602.85 12,441.19 8,251.00 1,010.00 1,000.00 1,072.21
50,969.00 13,832.00 15,319.88
1,430.00 5,435.03 9,918.99
11,771.50 423,815.54

FORT VALLEY STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Yea~ Ended June 30, 1997

FUND CLASSIFICATION

EDUCATIONAL AND GENERAL EXPENDITURES RESEARCH Individual or Project Research
Agricultural Research Station

Unrestricted (Continued)
384,331.25

Restricted
105,792.38 2,478,202.43

Total
105,792.38 2,862,533.68

Personal Services

O B J- -E--C T

CLASSIFICATION
--

Operating

Supplies &

Travel

Exp_enses

Equipment

13,418.26 1,526,840.65

5,060.98 66,564.75

82,304.14 967,105.58

5,009.00 302,022.70

TOTAL RESEARCH

384,331.25

2,583,994.81

2,968,326.06

1,540,258.91

71,625.73

1,049,409.72

307,031.70

PUBLIC SERVICE Community Services
Farm and Community Services Cooperative Extension Services General Extension Services Program
TOTAL PUBLIC SERVICE

271,631.61 97,180.44
368,812.05

280,798.91 1,927,482.75 2,208,281.66

552,430.52 2,024,663.19 2,577,093. 71

334,614.94

3,985.08

1,608,156.81

109,719.18

--- -

1,942,771.75

113,704.26

182,042.32 240,141.74 422,184.06

31,788.18 66,645.46 98,433.64

ACADEMIC SUPPORT

Libraries

..e.,.n..,

Hunt Memorial Library Distance Learning Program Academic Computing Support

Computing Services-Academic

Ancillary Support

Demonstration Farm

Farm Administration- State

Farm Administration- Departmental

Home Management House

Nursery School

Nursery School Administration - State

Nursery School Administration - Departmental

Academic Administration

Office of Vice-President for Academic Affairs

Dean-School of Agriculture &Allied Programs

Dean-School of Arts and Sciences

Dean-School of Graduate &Elementary Education

Academic Personnel Development

Honors Program Coordinator

TOTAL ACADEMIC SUPPORT

705,471.55 151,671.34
151,232.95

40,927.87 119,881.03

22,083.75 24,425.71
248.90
106,151.28

2,102,025.06

268,362.68 192,946.06 169,528.10 225,549.34

17,775.36 18,916.14

1,268.06

---- ------

2,018,939.72

2,299,525.46

-------- -~---------

--- - ---- --

746,399.42 151,671.34
271,113.98
22,083.75 24,425.71
248.90
2,208,176.34
286,138.04 211,862.20 169,528.10 225,549.34
1,268.06
4,318,465.18

526,683.15 41,887.27
100,820.73
22,083.75
1,152,563.05
176,273.72 157,553.56 131,596.97 173,444.17
2,482,906.37

1,936.39 1,526.80
5,114.47

57,504.08 25,428.95
92,312.65

160,275.80 82,828.32
72,866.13

10,887.47
7,516.65 1,684.77
288.89 4,281.17
33,236.61

19,058.71 248.90
794,361.31
91,888.61 18,282.25 28,281.44 31,685.74
1,268.06
1,160,320.70

5,367.00
250,364.51
10,459.06 34,341.62
9,360.80 16,138.26
642,001.50

FORT VALLEY STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

OBJECT CLASSIFICATION

FUND CLASSIFICATION

Operating

Personal

Supplies &

Unrestricted

Restricted

Total

Services

Travel

Expenses

Equipment

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

STUDENT SERVICES

Student Services Administration

Office of Vice Pres-President Student Affairs

474,779.33

201,557.99

676,337.32

528,597.63

3,908.98

113,862.06

29,970.65

Counseling and Career Guidance

Counseling and Career Guidance

331,210.07

189,256.09

520,466.16

417,580.59

7,714.31

85,744:16

9,426.50

Counseling - Minority Advisement

Counseling Center

9,381.65

9,381.65

351.95

9,029.70

Testing Service Center

138,195.70

138,195.70

105,445.22

646.78

23,543.42

8,560.28

Financial Aid Administration

Financial Aid Administration

392,828.48

61,205.79

454,034.27

369,816.74

2,909.19

69,360.83

11,947.51

Student Activities

Student Activities Program

368,996.50

368,996.50

2,405.92

363,456.58

3,134.00

Student Admissions

Office of Admissions

170,876.84

170,876.84

140,468.27

2,249.68

16,297.47

11,861.42

Student Recruitment

206,697.55

709,666.21

916,363.76

414,728.08

25,164.84

476,470.84

Office of Registrar

(279.50)

(279.50)

(279.50)

,.U1

Student Records Office of Registrar

w

229,204.14

141,668.65

370,872.79

201,840.64

1,354.07

30,637.05

137,041.03

TOTAL STUDENT SERVICES

2,321 ,890. 76

1,303,354. 73

3,625,245.49

2,178,197.67

46,703.72

1'188,402.71

211,941.39

INSTITUTIONAL SUPPORT Executive Management
Office of the President Office of the Assist to President Fiscal Operation Vice Pres for Business & Finance Office of Financial Accounting General Admin & Logistical Services Office of Director of Human Resources Director of Materials Management Central Stores Operations Office of Logistical Services Campus Copy Center Less Charges to User Department Post Office Campus Safety Operation Administrative Computing Support Computer Center Public Relations and Development Institutional Development Alumni Office of Development Office of Institutional Research & Planning Public Relations

309,577.60 61,806.13
245,163.45 533,453.56
151,216.99 139,772.13 133,610.52 102,354.05 (16,984.33)
113,683.81 729,243.11
313,633.69
171,586.69 92,440.01 71,350.54
126,958.96 212,928.05

17,649.94
168,486.40 60,164.93

309,577.60 61,806.13
245,163.45 551,103.50
151,216.99 139,772.13 133,610.52 102,354.05 (16,984.33)
0.00 113,683.81 729,243.11
313,633.69
340,073.09 92,440.01 71,350.54
126,958.96 273,092.98

. 250,084.39 57,854.50
215,610.26 470,205.22
121,017.02 111,660.98 122,164.86 86,693.34
9,779.57
60,608.32 664,240.09
170,955.02
189,156.23 80,050.85 60,938.38 121,449.63 137,872.82

15,667.27 780.78
1,257.85 1,661.02
1,712.48 145.00
83.95
532.71
1,703.12
27,219.25 566.33 337.12
1,078.83 2,039.35

21,132.94 2,273.86
23,476.34 61,154.88
28,487.49 12,246.69
9,901.96 11,568.78 (26,763.90)
47,823.49 54,127.75
76,961.84
116,315.06 11,822.83 8,720.80 4,430.50 91,956.91

22,693.00 896.99
4,819.00 18,082.38
15,719.46 1,543.70 4,007.98
5,252.00 10,342.56 64,013.71
7,382.55 1,354.24 41,223.90

FORT VALLEY STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION
---

EDUCATIONAL AND GENERAL EXPENDITURES INSTITUTIONAL SUPPORT (Continued) General Institution
Faculty & Staff Benefits-Non Payroll College Work-Study Program Campus College Work-Study Program Off Campus College Work-Study Program State General Institutional Expenses

Unrestricted (Continued)
765,393.29
128,368.50 215,616.02

Restricted
383,916.57 30,107.60

Total
--
765,393.29 383,916.57
30,107.60 128,368.50 215,616.02
--- -- ------ -

Personal Services

OBJECT CLASSIFICATION

bperalirig

Supplies &

Travel
--

Ex~r:'_s_e!! _
. ---------

-. Equipmel!~ __

765,393.29.

383,916.57 30,107.60
128,368.50 215,616.02

TOTAL INSTITUTIONAL SUPPORT

4,601,172.77

660,325.44

5,261,498.21

- ---

-

3,695,734.77

54,785.06

1,313,646.91

197,331.47

OPERATION & MAINTENANCE OF PLANT

Physical Plant Administration

Physical Plant Administration

147,865.33

Building & Equipment Maintenance

910,715.51

Custodial Services

681,784.88

Utilities

820,185.09

..U,,1..

Landscape and Grounds Maintenance

TOTAL OPERATION & MAINTENANCE OF PLANT

365,352.86 2,925,903.67

147,865.33 910,715.51 681,784.88 820,185.09 365,352.86
2,925,903.67

104,745.42 441,994.25 606,452.62
198,320.74
1,351,513.03

824.80 824.80
-----

42,295.11 459,954.29
71,132.26 820,185.09
81,296.60

1,474,863.35

-

------

8,766.97 4,200.00
85,735.52
98,702.49

S C H 0 L A R S H I P S, F E L L 0 W S H I P S, A N D 0 T H E R

Scholarships

Scholarships-Federal

Scholarships - Federally Funded

Scholarships - Privately Funded

Scholarships-State

Fee Waivers

161,527.01

17,223,829.11 48,056.00

17,223,829.11 48,056.00
161,527.01

-- --------

17,385,356.12 48,056.00

TOTAL SCHOLARSHIPS, FELLOWSHIPS & OTHER

161,527.01

17,271.885.11

----1- 7--,-4-3--3- ,.4-1..2. .-1---2

0.00
----- --- ----- -- --

0.00

17,433,412.12

0.00

TOTAL EDUCATIONAL & GENERAL EXPENDITURES

22,714,487.02

27,588,165.31

50,302,652.33

22,867,413.51

423,795.26

25,032,185.83

1,979,257.73

"

FORT VALLEY STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING
Dormitories

FUND CLASSIFICATION

Unrestricted

Restricted

Total

1,376,500.35

1,376,500.35

----~-
Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

.Expenses ...

Equipment

884,917.32

1,851.15

489,731.88

TOTAL STUDENT HOUSING
FACULTY AND STAFF HOUSING Faculty Apartments

1 ,376,500.35 17,864.54

0.00

1,376,500.35 17,864.54

884,917.32 -8,539.60

1,851.15

489,731.88 9,324.94

TOTAL FACULTY AND STAFF HOUSING

17,864.54

0.00

17,864.54

8,539.60

0.00

9,324.94

0.00

FOOD SERVICES Cafeteria - Contracted

1 ,349,665.98

1,349,665.98

108,751.08

1,240,914.90

TOTAL FOOD SERVICES

STORES AND SHOPS

Bookstore

Ul

~

Ul

TOTAL STORES AND SHOPS

ATHLETICS Intercollegiate Athletics

TOTAL ATHLETICS

1,349,665.98
745,560.11 745,560.11
776,856.94 776,856.94

0.00

1,349,665.98

745,560.11

0.00

745,560.11

0.00

776,856.94

. --------

--

776,856.94

108,751.08

----

.. --

81,350.45 81,350.45

115,958.65 .115,958.65

0.00

1,240,914.90

1,542.68 1,542.68

662,666.98 662,666.98

13,145.56 13,145.56

647,686.35 647,686.35

0.00
0.00
-.
66.38 66.38

AUXILIARY ENTERPRISES EXPENDITURES (Continued) OTHER SERVICE UNITS
Student Health Services Student Transportation Vending Operations

286,757.54 49,664.48 54,162.42

286,757.54 49,664.48 54,162.42

239,921.68 20,667.55 37,010.29

2,292.87

44,542.99 28,996.93 17,152.13

TOTAL OTHER SERVICE UNITS

390,584.44

0.00

390,584.44

297,599.52

2,292.87

90,692.05

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

4,657,032.36

0.00

4,657,032.36

- - ---- ----- - ----. -

1,497,116.62

18,832.26

3,141,017.10

66.38

TOTAL CURRENT FUND EXPENDITURES

$27,371,519.~8 $27,588,165.31 - $54,959,684.69

-- -- - ----- --

- -- . --- -

$24,364,530.13

$442,621.52 $28,173,202.93

$1,979,324.11

REVENUE Student Fees
Fees-Student Activities Other Sources Student Entertainment Fines - Student Court Sales - Peachite Other Source
TOTAL REVENUE
EXPENDITURES Intramural Athletics lntramurals Administration Bowling Program - Men &Women Cheerleaders Social and Entertainment Activities Lyceum Programs Speakers Program Debating Program Lyceum Program -Artist Rider Social Program Parent'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 Club Alpha Kappa Mu Student Judical Court
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance Adjustments- Prior Year -Audit Adjustments-Prior-Purchases Orders Reserves ENDING FUND BALANCE

FORT VALLEY STATE UNIVERSITY
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30, 1997

$35,329.25 12,621.24 757.19 {37.00)

$313,889.55 48,670.68

5,024.11 1,184.08 11,996.94
11,692.00 11,326.78
7,861.83 0.00
34,232.52 865.00
8,059.68 22,415.82
8,052.12 70,691.12
9,575.28 7,057.86 6,301.56
45,030.21 7,466.22
2,467.65 395.00
1,410.00 1,422.80 5,009.55

18,205.13
198,131.57 89,458.37 52,496.43 10,705.00

$362,560.23
368,996.50 {6,436.27) 51,072.12 {1 ,507.50) 1,961.34
$45,089.69

546

FORT VALLEY STATE UNIVERSITY
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30, 1997

,REVENUES Student Fees Fees -Athletics Other Revenue Ticket Sales Basketball Receipts Football and Basketball Guarantes
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Football Basketball - Men Basketball - Women Track and Field Program Tennis Program Volley Ball - Men and Women Scholarships to Athletes Scholarships - Books for Athletes
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments- Prior Year
ENDING FUND BALANCE

$84,194.15 6,705.50
75,279.31

$579,732.50 166,178.96

260,836.16 71,174.31 12,224.54 7,923.56 11,315.62 9,247.30 5,038.66
399,096.79 0.00

$745,911.46
776,856.94 (30,945.48)
7,308.21 0.00
($23,637.27)

547

FORT VALLEY STATE UNIVERSITY
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30, 1997

REVENUES Student Fees
Fees -Athletics Other Revenue
Ticket Sales Basketball Receipts Football and Basketball Guarantes
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Football Basketball - Men Basketball - Women Track and Field Program Tennis Program Volley Ball - Men and Women Scholarships to Athletes Scholarships - Books for Athletes
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments- Prior Year
ENDING FUND BALANCE

$84,194.15 6,705.50
75,279.31

$579,732.50 166,178.96

260,836.16 71,174.31 12,224.54 7,923.56 11,315.62 9,247.30 5,038.66
399,096.79 0.00

$745,911.46
776,856.94 (30,945.48)
7,308.21 0.00
($23,637.27)

548

FORT VALLEY STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FEDERAL FUNDS GEOX Combined Balances PRODUCE DISTRIBUTE SWEETNER CATILE INFERITY PROJECT (SINGH) ZIMBABWE (KIRKWOOD) BYRON RESEARCH PROJECT MINORITY FAMILY INSTITUTE- CONTEH USDA AGRIC CAREER SYMPOSIUM YOUNG SCHOLARS - MAHOT USDA APPRENTICESHIP PROGRAM AGRICULTURE TECHNOLOGY LAB 96 USDA HEADSTART FOOD NHSC RECRUITMENT USDA SUNBELT PROGRAM DIVERSIFING VET TECHNOLOGY CARIBBEAN TRAINING PROGRAM SECID MALl FARM SYSTEM AGENCY INTERNATIONAL DEVELOPMENT TITLE II HHS CARDIVASCULAR OSUIAID UGANDA EAST CARIBBEAN TRAINING II EDUCATING AMERICAN MINORITY BIOTECHNOLOGY ALABAMA A & M UNIV REHABILITATION TRAINING COUNSELING WATER QUALITY (BROWN) USDA- APHS (WALKER) USDA CATILE BREED (AMOAH) USDA-GENE FARMING GOATS (AMOAH) CHILD CARE DEVELOPMENT AID NEPAL FISHERS- (KIRKWOOD) CHILD CARE DEVELOPMENT SUMMER 97 USDA CHILD/ADULT FOOD PROGRAM GRADUATE REHABILITATION TRAINING USDA OCO TAN AFRICA USDA TOMATO PRODUCT USDASRDI USDA APPRENTICESHIP MINORITY PROG UNLV MATH ELECTRICAL ENG (CRUMBLY) DOE ENERGY '89 (CRUMBLY) MULTICULTURAL (CRUMBLY) BUREAU RECLAMATION (CRUMBLY) USGS '93 (CRUMBLY) ORAL COMMUNICATION CAR SEAT EDUCATION FVS NORTH GA RESA FUTURESCAPE BIOLOGICAL TECHNOLOGY JTPA REMEDICAL EDUCATION GEORGIA PLAN TEACHING INFORMATIVE GEOMETRY MATHEMATICS TECHNOLOGY WRKSHP SUMMER HEALTH SCIENCE NYSP COMBINED BALANCE NYSP CURRENT SALVADORAN TRAINING PROGRAM GERONTOLOGY NAFFO NATIONAL YOUTH SPORTS PROGRAM '96 ELECTRIC LEARNING CENTER 1890

FUND BALANCE JULY 1.1996
($24,661.29) 550.20
1,803.64 21,994.30 (58,408.10)
9e1.53 629.95 464.90
(7,200.65)
11,753.33 31,473.86
27.27 7,697.36 18,448.90 (82,548.00)
36,975.31 9,272.43
1,346.48
(3,515.18) (9,750.00)
(16,453.32) 10,165.58
21,442.89 1,539.98 (4,494.30) (7,348.43)
(14,591.11)
(91 ,529.94) 72,809.04 (3,492.50)
42,144.09
89.75 (2,035.38)
102.44 42.13 95.30
1.65 247.68 418.80 372.02 29,871.03 8,679.13 387.76 337.12 423.37 29,098.39 9,179.50

RECEIPTS
$1,921 ,056.98
66,584.75 851.48
(464.90)
28,932.54 76,064.31
(27.27) (7,697.36)
82,548.00
(2,248.72) (9,272.43)
40.22
31,109.47 9,813.70
89,864.56 66,411.30 27,580.07
48,644.60 (1,539.98) 4,494.30 89,434.26 10,724.34
100,000.00
115,000.00 7.50
408.00 2,035.38
74.56
(1.65) (247.68) (418.80) (372.02) 33,679.50 (8,679.13) (387.76)
.2,540.07

DEDUCTIONSfTRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

$1,985,689.43
6,606.07 8,176.65
60.00
72,426.32 53,123.96
25,071.28 63.70
105,093.41 118,130.94 20,686.21
342.00 56,852.45
69,826.63 (3,866.77)
74,255.56 88,697.51 14,639.00
7.50 10.50
62.92 72.56
18,584.64
337.12 31,638.46

$21,418.52
18,448.90 26,870.00
1,346.48 3,162.83 8,944.16 6,838.30 10,165.58 10,793.13

($11 0,712.26) 550.20
1,803.64 15,388.23
(0.00) 1,773.01
629.95 0.00 0.00
(50,694.43) 22,940.35 11,753.33 31,473.86
0.00 0.00 0.00 0.00 0.00 0.00 7,856.59 0.00 40.22 0.00 0.00 (639.82) 0.00 (24,173.01) (58,557.94) (9,559.46) 0.00 (342.00) 13,235.04 0.00 0.00 1,466.07 (0.00) 0.00 (91,529.94) (1 ,446.52) 7,809.99 0.00 142,505.09 0.00 487.25 0.00 102.44 53.77 22.74 0.00 0.00 0.00 0.00 44,965.89 0.00 0.00 0.00 423.37 0.00 9,179.50

549

FORT VALLEY STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FEDERAL FUNDS (Continued) UNITED STATES DEPT OF THE ARMY ENHANCED UNDERGRADUATE MATH DOE ROCKY FLATS DOE NEVADA OPERATION DOE-SAVANNAH RIVER PROGRAM DOE-PITISBURGH ENERGY PROGRAM BDM/MESA OKLAHOMA, INC DOE-PITISBURGH ENERGY PROGRAM 2 DOE-BONNEVILLE POWELL NATIONAL YOUTH SPORTS PROGRAM 97 USDA FOOD NUTRITION PROGRAM USDA EDUCATION ASSISTANT TECH FHA DESIGN MINI GRANT USDA NAT'L SPORTS PROGRAM USDA NATIONAL SPORTS PROG 96 USDA CAREER VET TECHNOLOGY USDA SOIL CONSERVATION USDA DROUGHT RELIEF BUSINESS OUTREACH EXT PROGRAM USDA HOUSING URBAN DEV G SMITH HUD HISTORY BLACK COLLEGE NATIONAL WRITING PROJECT IMPROVE SAT PERFORMANCE '96 MULTIDISCIPLINARY CENTER COOP EXTENSION '94 COOP EXTENSION '95 COOP EXTENSION '96 COOP EXTENSION '97 RURAL TELECOMMUNICATION NETWORK SOUTHERN REGION COLLEGE MEN MENTORS MODEL HIV/AIDS NAFEO PROJECT ADMINISTRATION 97 FACULTY/STAFF DEVELOPMENT 97 ENHANCE STUDENT RETENTION 97 DEVELOP ELEC CAMP 97 AUTOMATE LIBRARY SYSTEM 97 IMPROVING COLLEGE RELATIONS 97 IMPROVING BASIC MATH 97 ENHANCE ADMINISTRATION CIGNA 97 ENHANCE READING & WRITING 97 PROFESS EDUC INST 97 FED DIR STUD LEND 97 IMPROV SAT PERF 97 STRENG INT'L PROGRAM 97 UPDATE ASSESS COUNS 97 ESTABLISH STUD ACCT 97 TALENT SEARCH EDUC OPP'Y CTR 97 UPWARD BOUND 97 TITLE Ill FUNDS MIN PRE TEACH EISHEN PRESER MATH FIFSE 97 DISTINGUISHED PROFESSORS ROTC SKILLS (ABRAMS) PROJ UPWARD BOUND '94 RENOVATE VET FAC'93 DEFAULT MGTNT LOAN IMPROVE ACADEMIC RENTENTION '94

FUND BALANCE JULY 1, 1996

RECEIPTS

DEDUCTIONS/TRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

(4,942.52) (170,306.96) 128,831.28
(6,811.32) (19,955.04) 26,043.65
(176.86)
3,708.51 30,153.92
158.34 12,045.74 (23,703.42)
0.09 (5,966.07) (7,603.68) 12,246.54 {2,017.65)
582.12 2,656.70 (5,964.51) (178,682.35)
0.26 5.93
(26,577.32) 451.62 451.64 395.00

17,800.00 7,156.60 992,249.36 118,123.01 79,801.12 66,545.04 36,216.00
25,000.00 41,506.50 16,762.80 31,405.10
(157.13) 20,176.29 14,280.71 106,916.66
34.75 76,895.38 77,923.06
27,194.41 67.85
(2,656.70) 7,662.70 608,195.69 937,659.93
(0.26) 96.00 50,817.13 35,319.40 78,606.40 73,792.94 14,679.81 37,003.85 18,943.06 43,181.90 53,198.60
23,315.75 6,637.54 1,196.80
16,214.25 12,596.46 104,612.11 150,006.74 91,542.91 (87,595.11) 26,566.37 13,294.02 10,264.68 124,305.73
(451.62)
(451.64) (395.00)

615.13 334,802.38 138,975.40
73,662.36 52,426.10 49,753.30
3,612.98 2,635.66 26,884.02 11,731.01 92,439.44
1.21 32,222.03
61,190.01
77,746.30 127,294.43
7,340.20 25,176.76
649.97
1,698.19 426,948.34 1,130,813.18
10,000.00
17.79 70,378.22 55,989.93 96,222.54 107,216.40 21,852.51 55,164.93 23,956.05 54,533.43 81,840.84
33,641.95 8,917.16
17,775.36 18,077.51 17,649.94 130,642.66 190,549.91 117,329.34 141,668.65 34,919.54 29,466.86 19,705.07 132,852.47

1,337.55
8,098.07 11,342.95 6,834.58

17,800.00 261.40
487,140.02 107,978.89
(672.56) (5,836.10) 12.506.35 (3,789.84) 22,364.34 14,622.48 8,740.30 (30,880.42)
(0.00) 0.00 14,280.71 22,023.23 0.00 34.84 (6,816.99) (56,975.05) 0.00 4,906.34 0.00 0.00 0.00 0.00 2,565.00 (193,153.25) 0.00 (10,000.00) 0.00 84.14 (19,561.09) (20,670.53) (17,616.14) (33,423.46) (7,172.70) (18,161.08) (5,012.99) (11,351.53) (28,642.24) 0.00 (10,326.20) (2,279.62) (16,578.56) {1,863.26) (5,053.48) (34,128.62) (51,886.12) (32,6121.01) (229,263.76) (8,353.17) (16,172.84) (9,4fJ0.39) (35,124.06) 0.00 0.00 0.00 0.00

550

FORT VALLEY STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FEDERAL FUNDS (Continued) CREATE LEARNING CAMPUS ENVRNMNT ANDERSON CULTURAL LEA PRJ ADMINISTRATION '95 ACADEMIC COMPUTING '95 PROF EDUC INSTR '95 AUTO LIBRARY SYS '95 ENHANCE READING & WRITING '95 IMPROVE COLLEGE RELATIONS '95 CAMPUS RADIO & TV '95 FAC/STAFF DEVELOPE '95 PROJ UPWARD BOUND '95 EDUC OPP'Y CTR (KITCHENS) TALENT SEARCH '95 COOP EDUC PROG '95 MINORITY PRE TEACHERS PRESERVICE MATH TUTOR '96 FAC/STAFF DEVELOP '96 PROJECT ADMINISTRATION '96 ENHANCE STUDENT RETENTION '96 DEVELOP ELECT CAMPUS '96 AUTO HUNT LIBRARY '96 COLLEGE COMM RELAT '96 IMPROVE MATH SKILLS '96 ENHANCE INSTR CIGNA '96 ENHANC E READINGMIRITING '96 EDUC INSTR ENRICHM '96 EXER PHYSIOLOGY CT '96 DIR STUD LEND PROJ '96 PHYSIC LAB- EQUIP '96 IMP CHEMISTRY LAB '96 IMP BIOLOGY-EQUIP '96 IMP MATH INSTRUCT '96 CWSP-ON CAMPUS CWSP ROBINS AFB CWSP PRIOR YR ADJ SEOG PRIOR YR ADJ SEOG (I) CURRENT YR PELL GRANT PR YRS PELL GRANT-CURRENT PELL ADMINISTRATION DIRECT LOAN ADMINISTRATION CST CWSP - CSLP (HUFF) N S F SCHOLAR (CRUMBLY) CWSP-CSLP '93 HUFF NAT'L SCI SCHOLARS DIRECT STUDENT LOANS HEAD START PROGRAM ADMIN HEAD START PROGRAM (HHS) TALENT SEARCH '96 COOPERATIVE EDUC '96 EDUC OPP'Y CTR '96 UPWARD BOUND '96 HEAD START TRAINING T.A
TOTAL FEDERAL FUNDS

FUND BALANCE JULY 1,1996

RECEIPTS

DEDUCTIONSfTRANSFERS

For Indirect, Adm

For Direct

Allow & Trancfer

FUND BALANCE JUNE 30, 1997

(41,247.51) 2,942.99 (4,046.83)
4,857.28 (993.24) 2.00
7,346.25 31,446.81
(178.00) 1,014.95
99.78 (114.74) 771.40 (2,818.20) 440.18
(5,786.29) (8,930.15) (6,176.56) (4,654.01)
(535.80) (5,717.42) (1,182.07)

41,247.51 (102,396.57)
4,046.83
(4,857.28) 993.24 (2.00)
(7,346.25) (31,446.81)
556.00 (1,014.95)
(99.78) 114.74 (771.40) 10,558.26 20,142.94 12,956.66 34,823.19 36,716.89 19,476.23 23,141.88 5,000.00 3,383.12 19,394.96 10,327.48

7,740.06 20,368.82 12,956.66 29,161.59 27,786.74 32,966.47 19,075.36
5,000.00 2,847.32 13,677.54 9,400.00

(10,742.92) (6,584.75)
(11,053.76) (35 ,152 .53)
(3,622.98) (19,975.60)
(6,772.38)
2,942.00 (765.00)
34,445.1~
(120,41 0.00) 9,025.00
1,797.76
(952.00) (172,342.60)
(28,161.69) (1,260.05)
(40,135.28) (29,900.70)
(663,218.98)

38,656.66 6,584.75
17,352.62 35,152.53
7,164.87 371,729.00
(2,942.00) 227,546.00 (34,445.13) 3,911,385.13
1,430.00 5,770.00
32,474.83
952.00 12,839,483.00
1,129,366.44 96,789.05 1,304.54
120,289.29 119,139.59
26,000,728.20

27,563.84
7,206.92
3,541.89 383,916.57
30,107.60
215,637.00
3,816,655.00
32,588.35
12,476,384.00 4,150.49
1,574,649.19 64,586.64 44.49 78,204.84 84,228.65 218.75
25,876,240.29

10,455.00 5,770.00
31,128.37 4,040.72 3,578.20 5,312.64
195,885.98

0.00 (99,453.58)
0.00 0.00 0.00 0.00 0.00 0.00 0.00 378.00 0.00 0.00 0.00 0.00 (0.00) 214.30 0.00 (124.69) 0.00 (19,666.80) (587.49) 0.00 0.00 0.00 (254.59) 0.00 0.00 349.90 0.00 (908.06) 0.00 0.00 (32,163.17) (36,879.98) 0.00 0.00 11,144.00 0.00 (25,679.87) 0.00 0.00 0.00 1,684.24 0.00 0.00 190,756.40 (4,150.49) (476,411.12) (0.00) (0.00) (1,629.03) (302.40) (218.75)
(734,617 .05)

551

FORT VALLEY STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

STATE FUNDS COMBINED BALANCES FOOD PROG CHILDREN GA PROF ST COMM (PSC) FVS N GA RESA (BORNE) H 0 P E PROGRAM SSIG TEACHERS HOPE PROG '96 PROF DEV SCHOOL (PSC) CREATE PROTFOL (PSC) GA PRE-KINDERGARTEN GA DP EDU PEACH CO SC CAPSTONE-DEPT ED PSC PORTFOLIO CONSORTIUM PSC COMPUTER UPGRADE GA COUNCIL FOR ARTS GA STATE UNIV-BJOTEC DP CHILD YOUTH SERV '96 GA PRE SCHOOL COLLEGE GSU COUNC SCHOOL PERF NORTH GA RESA (BORNE) EITAPALBY STA(GJVENS) GSU - GLACTONE ENTR BLACK YOUTH HOPE PROMISE - SCHOOL GA STAFF DEVELOPMENT CONSORT STUDY BLACK MEN 97
TOTAL STATE FUNDS
PRIVATE FUNDS ANIMAL HEALTH TECH MAKING MUSIC ALLIANC NYSP CURRENT SECID LEGISLATURE WEYERHAEUSER SLONE FOUNDATION #1 SLONE FOUNDATION #2 KELLOGG FOUNDATION SOFSEC NATL RES CON KELLOGG GA LEAD AGRI TEACH EDU PREP PLAN STUDY BLACK MALE WOMEN'S SPORTS SO RURAL DEV CTR FULLER E CALLOWAY CREATE PROFOL (PSC) NATL ASSOC FOR EQUAL OPPORT SWGAAP COCA COLA TECH(CHATM) UNIVERSITY SYSTEMS OF GEORGIA P-16 UNIVERSITY SYSTEMS FOUNDATN PREP CDEP BECHTEL NEVADA YESS/MINI-SOCJETY 4-H NAT'L SCI SCHOLAR GEOLOGY CDEP (CRUMBLY)
TOTAL PRIVATE FUNDS

FUND BALANCE JULY 1, 1996

RECEIPTS

DEDUCTIONSfTRANSFERS

For Indirect, Adm

For Direct

Allow &Transfer

FUND BALANCE JUNE 30, 1997

3,968.02 18.00
3,809.43
(63,094.50) (3,162.82) (750.00)
1,968.16 (44,435.36)
(130.00) (3,100.00)
415.40 (5,704.17)
100.00 (131.70) (16,372.93)
(15,956.14) 965.91 369.74 (250.50)
(2,254.50)
0.00
(143,727.96)

(3,968.02) 15.95
485,624.00 75,542.00
135,289.00
481,764.32 130.00
3,450.00
4,230.00
25,141.92 78,840.22
15,956.14 2,564.62 23.18 4,727.89 5,214.87 1,500.00 2,300.00 5,500.00
1,323,846.09

33.95
470,478.76 75,419.00
135,167.00
1,968.16 448,854.46
3,450.00 415.40
47,251.34 98,325.57
5,092.07 392.92
4,523.54 9,139.55 1,500.00 2,483.27 2,137.67
1,306,632.66

0.00 0.00 3,809.43 0.00 (47.949.26) (3,039.82) (628.00) 0.00 0.00 (11,525.50) 0.00 (3,100.00) 0.00 (1,474.17) 100.00 (22,241.12) (35,858.28) 0.00 0.00 (1,561.54) (0.00) (46.15) (6,179.18) 0.00 (183.27) 3,362.33

0.00

(126,514.53)

439.00
650.99 1,436.13
75.47
5,114.25 16,964.39
115.59 175.04
826.98 25,780.71
19,380.76 70,959.31

(439.00) 750.00 12,579.48
1,000.00 (1 ,436.13)
(75.47) 120,130.00
15,000.00 19.28
1,250.00 (175.04) 28,333.52
4,000.00 39,293.59
50,000.00 150,000.00
8,844.00 20,000.00
143,353.03
592,427.26

800.00 12,579.48
18,916.14
1,784.84 36.07
17,004.07 3,994.52
46,166.96 21,236.59 38,393.79 105,623.72
1,604.65 89,095.53 357,236.36

0.00 (50.00)
0.00 650.99 1,000.00
0.00 0.00 101,213.86 15,000.00 19.28 5,114.25 15,179.55 1,329.52 0.00 11,329.45 0.00 5.48 (6,046.39) 4,544.12 11,606.21 44,376.28 8,844.00 18,395.35
p.oo
73,638.26

0.00

306,150.21

552

FORT VALLEY STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1,1996

RECEIPTS

ENDOWMENT FUNDS Fort Valley State University General Scholarship
TOTAL ENDOWMENT FUNDS
TOTAL RESTRICTED FUNDS-CASH BASIS

15,237.95 15,237.95 ($720,749.68)

51,274.22 51,274.22 27,968,275.77

AMOUNTS EXPENDED BUT NOT REIMBURSED

2,108,795.14

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$783,541.90 $30,077,070.91

DEDUCTIONS/TRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

48,056.00 48,056.00 $27,588,165.31
$27,588,165.31

0.00 $195,885.98
$195,885.98

18,456.17 18,456.17 (536,525.20) 2,108,795.14 $1,572,269.94

553

FORT VALLEY STATE UNIVERSITY
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

BEGINNING FUND BALANCE Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Gifts and Grants Private Interest Income Federal Loans Reimbursements Realized Gains\Losses on Investments
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments Perkins Cancellations Loan Collection Costs - Perkins Cost of Loans Assigned to the Government
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-M~ndatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS
$2,270,544.25 (45,166.18)
2,225,378.07

ENDOWMENT FUNDS
$1,033,736.75 0.00
1,033, 736.75

TOTAL
$3,304,281.00 (45,166.18)
3,259,114.82

3,170.16 51,475.54
54,645.70

40,629.73 40,629.73

3,170.16 0.00
51,475.54
40,629.73
95,275.43

16,348.64 17,778.22 37,921.46 72,048.32
0.00 $2,207,975.45

0.00
0.00 $1,074,366.48

16,348.64 17,778.22 37,921.46
72,048.32
0.00 0.00
0.00
$3,282,341.93

554

. LOAN FUNDS Federal Perkins Loan Program Private Hunt Memorial Funds William Hubbard Funds Corlis Hicks Memorial Funds
TOTAL LOAN FUNDS
ENDOWMENT FUNDS Restricted As To Income General Scholarship Funds Georgia Leask Fund Jamison Estate Funds Sadie W Calwell Fund James Tolbert Funds
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

FORT VALLEY STATE UNIVERSITY
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1,1996

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE &TRANSFERS JUNE 30, 1997

$2,267,103.67
1,325.00 1,520.58
595.00
2,270,544.25

$54,645.70 54,645.70

$72,048.32 72,048.32

($45, 166.18) (45,166.18)

$2,204,534.87
1,325.00 1,520.58
595.00
2,207,975.45

982,021.20 25,477.81 8,405.36 11,826.17 6,006.21
1,033,736.75
$3,304,281.00

38,598.24 999.49 329.10 463.18 239.72
40,629.73
$95,275.43

0.00 $72,048.32

0.00 ($45, 166.18)

1,020,619.44 26,477.30 8,734.46 12,289.35 6,245.93
1,074,366.48
$3,282,341.93

555

FORT VALLEY STATE UNIVERSITY
SUMMARY OF PUBLIC TRUST FUND INVESTMENTS Year Ended June 30, 1997

LOAN FUNDS U. S. Savings Bonds
TOTAL INVESTMENTS- LOAN FUNDS
ENDOWMENT FUNDS Common Stocks
TOTAL INVESTMENTS - ENDOWMENT FUNDS TOTAL PUBLIC TRUST FUND INVESTMENTS

BOOK VALUE

MARKET VALUE

$1,325.00 $1,325.00

$1,325.00 $1,325.00

$456.29 456.29
$1,781.29

$5,861.00 5,861.00
$7,186.00

DETAIL OF INVESTMENTS
LOAN FUNDS
BONDS U. S. Series EE Savings Bonds No. Q1707524968E No.35729928E No. RR2623286DE No. 76293307E
TOTAL INVESTMENT IN BONDS- LOAN FUNDS

BOOK VALUE

MARKET VALUE

$25.00 100.00 200.00 1,000.00
$1,325.00

25.00 100.00 200.00 1,000.00
$1,325.00

COMMON STOCKS Goldkist Company York International Corporation
TOTAL COMMON STOCKS

ENDOWMENT FUNDS

NUMBER OF SHARES

BOOK VALUE

MARKET VALUE

1

$1.00

$11.00

120

455.29

5,850.00

121

$456.29

$5,861.00

556

FORT VALLEY STATE UNIVERSITY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS State Appropriations General Funds Major Repair/Rehabilitation Funds Equipment/Technology/Construction Trust Fund Cooperative Extension Strenghten Grant- Title Ill lnte;est Income- NOW Accounts
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Buildings Small Ruminate Research Facility Troup, Hubbard, Carneige, Founders Hall-Reroof Anderson House - Renovation Miller Science Building - Renovate Labs Woodard HPE Building - Expansion & Renovation Bond Building - Reroof Wilson Roberts Building - Reroof Bywaters Building - Roof Repairs Carnegie Hall - Roof Repairs Hunt Memorial Library - Reroof Mass Communications Building - Roof Repairs Alva Tabor Agricultural Science - Renovate Labs Founders Hall - Model Classroom Exercise Physiology and Sports Building Residents Halls - Installation of Cable Academic Buildings - Installation of Cable Peabody Trades- Installation of Elevator Jeanes Hall -Roof Repairs Josie Hall - Ceiling Repairs Boyd Hall - Air Conditioning Unit Student Apartments - Install Carpeting Moore Hall- Cooling Tower Total Buildings
Improvements Other Than Buildings Disposal Transformers Underground Electrical System Exercise Physiology and Athletic Fields Campus Lighting System
Total Improvements .Other Than Buildings
Equipment Equipment
Total Equipment
Expenditures Not To Be Capitalized Academic Buildings-Classroom Furniture Upholstery of Furniture\Mattresses VCR\Televisions Typewriters Food Service Equipment Point of Sales - Lease Equipment
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS

Unrestricted

UNEXPENDED Restricted

$258,124.00 999,501.00 24,000.00
99,966.31 1 ,381,591.31

$0.00
1,622,344.30 314,582.07
1,936,926.37

Total

RENEWALS AND REPLACEMENTS

$258,124.00 999,501.00 24,000.00
1,622,344.30 314,582.07 99,966.31
3,318,517.68

$0.00 0.00

28,169.74 12,999.43
5,277.58 114,155.00 132,692.00
63,794.00 35,000.00 10,000.00
3,750.00 14,597.00 655,710.00 18,231.45
11,054.00

1,622,344.30 97,277.01
144,993.99
5,612.68 31,200.00 17,499.07

1,622,344.30 28,169.74
110,276.44 5,277.58
259,148.99 132,692.00 63,794.00 35,000.00
10,000.00 3,750.00
14,597.00 655,710.00
18,231.45 5,612.68
31,200.00 17,499.07 11,054.00
0.00

0.00 1'1 05,430.20
40,000.00 3,364.95
19,694.01 63,058.96
0.00
157,508.77
49,988.63 207,497.40 1,375,986.56

1,918,927.05 18,000.00 18,000.00 0.00
0.00 1 ,936,927.05

0.00 3,024,357.25
40,000.00 3,364.95
18,000.00 19,694.01 81,058.96
0.00 0.00
157,508.77 0.00 0.00 0.00 0.00 0.00
49,988.63 207,497.40
3,312,913.61

3,391.00
41,755.00 4,405.00
26,350.00 2,025.29
13,764.00 91,690.29
0.00
0.00
25,617.45 1,318.94 2,294.34 8,647.02
26,436.87 18,551.78 82,866.40 174,556.69

557

FORT VALLEY STATE UNIVERSITY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Fund Balance (Surplus) 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 To State Treasury- Lottery Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

0.00 4,609.38 3,019.48 (5,981.76)
7,251.85
$7,251.85

0.00 (2,333.58)
(2,334.26) ($2,334.26)

Total

RENEWALS AND REPLACEMENTS

0.00 0.00
0.00
2,275.80 3,019.48
(5,981.76) 0.00

208,036.00
208,036.00
608,764.27 9,044.44

7,251.85 (2,334.26)
$4,917.59

651,288.02 $651,288.02

558

FORT VALLEY STATE UNIVERSITY
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

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
Construction and Equipment Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Gifts Adjustments in Inventory
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment -Obsolete Disposal of Library Books Adjustments in Inventory
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$64,218,701.76 (3,179.22)

$64,215,522.54

$1,833,458.23 145,865.88

1,979,324.11 213,588.84 0.00
3,105,416.21 91,690.29
114,079.30 56,703.00
802,473.90
54,960.44

5,560,801.75
857,434.34 68,918,889.95
0.00 $68,918,889.95

559

FORT VALLEY STATE UNIVERSITY SCHEDULE OF INVESTMENT IN PLANT
Year Ended June 30, 1997
560

FORT VALLEY STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

BUILDINGS (Continued) Josie Hall R19 Library MillerScience Building Miscellaneous Shed Moore Hall Moore Hall Moore Hall annex Nursery School & Relocate Ohio Hall Patton Hall Poulltry Research Building Research Dairy/Goat Complex Roof Repairs (Various) Small Ruminate Research & Tming Bldg Stadium Storage Facility Storage House Student Center Student Center Replacement Student Health Center Swine Building Trades Building Training School (Peach Co) Warehouse/Maintenance Watson Hall Weight Room - Gym

YEAR ACQUIRED
1970 1975 1962 1921 1976 1964 1970 1938 1930 1937 1975 1983
1997 1982 1953 1965 1979 1972 1974 1926 1980 1969 1963 1982

INVESTMENT JULY 1, 1996
1,092,901.34 1,912,945.27 1,650,002.79
5,580.92 95,017.42 632,646.03 471,420.66 30,591.97 196,677.46 479,462.06 27,614.91 2,196,845.05 208,124.50
24,363.00 8,360.26
979,861.52 24,805.25 3,077.58 86,383.30
458,515.26 5,955.82
361,816.06 703,196.75
48,339.00

TOTAL BUILDINGS

44,128,115.08

IMPROVEMENTS OTHER THAN BUILDINGS Athletic Field and P E Facilities Campus Landscape Development Campus Lighting System Chillers Computer Cable System CSRS - Feed System CSRS - Lagoon and Building Pads Directional Signs Electrical Distribution System Federal Converter Fence and Gate Fencing - Research Project Guard Rails and Ramps Irrigation System Natural Gas Distributioni System Parking Lots Refinishing of Chairs Running Tract Surfacing Sewer System (Storm Drainage) Streets and Walkways Transformer and Loading Pad Water Distribution System

633,578.90 428,350.56 133,810.40
49,987.00 113,463.82
35,420.00 30,096.75
3,463.80 1,056,257.14
5,441.00 4,027.00 6,863.10 9,185.00 16,100.00 57,715.43 83,037.02 20,925.00 119,598.00 344,940.78 309,115.60 5,747.00 281,532.84

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

3,748,656.14

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

16,750.81 3,750.00 5,277.58
26,109.82
9,172.75
28,169.74 1,622,344.30
33,748.70
44,802.70 63,974.00
8,403.08

1,109,652.15 1,916,695.27 1,655,280.37
5,580.92 95,017.42 658,755.85 471,420.66 30,591.97 196,677.46 488,634.81 27,614.91 2,196,845.05 236,294.24 1 ,622,344.30 24,363.00
8,360.26 1,013,610.22
24,805.25 3,077.58
86,383.30 503,317.96
5,955.82 425,790.06 711,599.83
48,339.00

3,297,750.28

0.00

0.00

A7,425,865.36

18,000.00 19,694.01 35,251.05
40,000.00 112,945.06

0.00

0.00

651,578.90 428,350.56 153,504.41
49,987.00 113,463.82
35,420.00 30,096.75
3,463.80 1,091,508.19
5,441.00 4,027.00 6,863.10 9,185.00 16,100.00 57,715.43 83,037.02 20,925.00 119,598.00 344,940.78 309,115.60 45,747.00 281,532.84
3,861,601.20

561

FORT VALLEY STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LIBRARY COLLECTIONS General Acquisitions Donations

YEAR

INVESTMENT

ACQUIRED JULY 1, 1996

4,426,202.02 24,963.41

TOTAL LIBRARY COLLECTIONS

4,451 '165.43

EQUIPMENT Academic Support and Offices Administrative Offices Agriculture Farm Building Athletic Field Athletics Van Bishop Hall (Mass Communication) Bookstore Business Office Central Warehouse College Bus Computers and Computer Upgrades Computer Tech &Math Classroom Cooperative Extension Dining Hall Dormitories Education Building Faculty Apartments Farm and Community Center Ford Service Center Grounds Equipment Home Economics Honor House Infirmary lnstitutioinal Support Offices Instruction Euipment and Research Library Patton Hall Physical Education Physical Plant President's Office Research (GEOX) Science Building Student Center Student Services Troup Administration Building Trucks (GEOX) Pre-Kindergarten ProgramPre-Kindergarten & HeadStart-Vehicles Vending

75,990.91 670,071.65
18,886.05 4,955.82 11,511.81 367,029.57 4,916.00 81 '196.71 6,500.00 114,515.84 955,313.14 299,279.21 908,562.61 51,398.52 94,875.84 36,779.62 3,014.85 191,644.75 17,787.00 87,273.97 35,866.60 8,219.34 2,422.00 289,194.54 3,499,437.12 317,963.86 29,856.49 79,454.42 739,704.29 16,944.30 656,854.37 49,589.90 10,536.90 644,177.66 216,009.39 25,592.89
4,889.00

TOTAL EQUIPMENT

10,628,216.94

TOTAL INVESTMENT IN PLANT

$64,218,701.76

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

145,865.88

4,572,067.90 24,963.41

145,865.88

0.00

0.00

4,597,031.31

212,561.80

4,479.68 705.95

19,500.00 54,515.08

15,354.60

272,758.65 21,503.78
100,881.24
2,489.00

17,137.12 55,485.08 178,400.00
1,679.50
26,987.48
452.61

9,041.39

47,804.77 714,339.45
3,933.00 98,702.49 23,589.99 68,540.41
2,489.00
74,900.36
86,212.51 199,519.00

16,126.31 181,709.87
8,822.97 4,500.00 17,554.96 5,354.17
217,014.63 25,894.01 2,781.98 13,950.00 54,002.03

2,004,240.53 $5,560,801.75

857,434.34 $857,434.34

(3,179.22)

284,073.03 666,186.48
18,886.05 4,955.82
11,511.81 371,174.97
4,916.00 135,711.79
6,500.00 114,515.84 1,210,934.67 265,297.91 831,043.85
49,719.02 94,875.84 12,281.14
3,014.85 191,192.14
17,787.00 87,273.97 26,825.21
8,219.34 2,422.00 320,873.00 4,032,066.70 309,140.89 25,356.49 65,832.46 833,052.61 40,534.29 508,380.15 26,184.89 7,754.92 705,128.02 162,007.36 25,592.89 86,212.51 199,519.00 4,889.00

(3,179.22)

11,771,843.91

{$3, 179.22) $68,918,889.95

562

FORT VALLEY STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FiUNDS HELD ON DEPOSIT STUDENT DEPOSITS DEPOSIT CLEARING H H S CLEARING DEPT EDUCATION CLEARING L C #12-15-8906 AGRIC CLEARING PROFICIENCY EXAM FEES SCHOLAR APT TEST (SAn BUSINESS & ECONOMICS CONFERENCE NATIONAL ALUMNI ASSOCIATION STATE OF GEORGIA CORRECTIONS F V S C FOUNDATION FACULTV FORUM YOUNG WOMEN'S COUNCIL DEPT EDUCATION SOCIAL FUND MARKETING CLUB COOPERATIVE EXTENSION WORKSHOP NYSP COMMUNITY DONATION VET VOCATIONAL REHAB PROGRAM WRAMA CWSP MATCHING PAYROLL TAX REFUND CHOIR TOURING SUMMER ORIENTATION & TESTING BUSINESS & ECONOMICS COURTESY DOE SEMINAR BETA KAPPA CHI SCIENCE HONOR SOCIETY VETERINARY TECHNOLOGY CLUB HOMECOMING COMMITTEE ART EXHIBIT- TUBMAN FARM & COMMUNITY LIFE WORKSHOP HORTICULTURE CLUB FACULTY/STAFF GIFT FUND CREATIVE WRITING CLUB PHI BETA LANDA FRATERNITY EDUCATION TEACHERS AWARD MIDDLE GA CONSORTIUM SOUVENIR JOURNAL PROGRAM PARENTS DAY COLLEGIATE FFA MASS COMMUNICATION WORKSHOP GOAT PRODUCTION SYMPOSIUM PUBLICATIONS PRODUCTION-1890 MICRONOTES PUBLICATION LITERACY FOUNDATION STUDENT/FACULTV DEVELOPMENT REGENTS ADVISEMENT COMMITTEE CHRISTIAN FELLOWSHIP PRE-K WORKSHOP ACCOUNT DEPARTMENT OF CORRECTIONS-MERIT GED ISAT/ACT
TOTAL FUNDS HELD ON DEPOSIT

FUND BALANCE JULY 1, 1996
$22,368.26 {4,392.32)
168.00 0.00
131.44 (46.51)
2,058.41 98.49
(501.21) 289.94 739.51 1,714.81 (12.50) 194.68 158.44 {1,599.40) 258.12 1,053.81 128.41
22.17 10.00 53.93 (165.49) 89.09 2,583.16 (167.50) 985.11 (103.00) 67.54 530.00 416.51
51.64 (47.13) 13.20 306.93 548.60 50.00 86.50 734.06 (131.88) 53.00 1,250.00 250.00 186.00 153.99
30,636.81

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

$8,864.59 40,957.04 1,540,771.24 6,089,904.00 1,381,263.04
(168;00) 600.00
46.51 100.00 57,176.55 (98.49) 501.21 (289.94)
11,337.70 12.50
(194.68) (158.44) 1,599.40
516.05
625.34
165.49
91,369.65 167.50 (625.11) 103.00 (67.54) 50.00 (416.51) 350.00
47.13 (13.20) (306.93) (548.60)
131.88 33.00
(1.250.00) 2,850.00
604.00 3153.50

$30,151.95 32,196.13
1,540, 771.24 6,089,904.00 1,381,263.04
600.00 131.44 100.00 58,301.55
13,052.51
258.12 1,131.00
128.41 647.51
10.00 53.26
91,564.81 360.00
350.00
280.50
2,450.00 567.00
1850.00

$1,080.90 4,368.59 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 933.41 0.00 0.00 0.00 739.51 0.00 0.00 0.00 0.00 0.00 0.00 438.86 0.00 0.00 0.00 0.67 0.00 89.09 2,388.00 0.00 0.00 0.00 0.00 580.00 0.00 0.00 51.64 0.00 0.00 0.00 0.00 50.00 86.50 453.56 0.00 86.00 0.00 650.00 223.00 1457.49

9,229,162.88

9,246,122.47

13,677.22

563

FORT VALLEY STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS FOR DESIGNATED SCHOLARSHIPS AGNES HUNT FUND SPECIAL STUDIES FUND COSMOPOLITAN FUND RAY DILLINGER FUND BAND SCHOLARSHIP FUND SEARS ROEBUCK FUND GA 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 BIBB FOUNDATION SCHOLARSHIP REGENTS OPPORTUNITY SCHOLARSHIP GEORGIA POWER SCHOLARSHIP SHELL FOUNDATION PHI BETA SIGMA SCHOLARSHIP CAP GRANT, INC INTERNATIONAL STUDENT ORGANIZATION MUSIC DEPT SCHOLARSHIP DELTA SIGMA THETA SORORITY JAQUES FOUNDATION CHIPMAN UNION SCHOLARSHIP GEORGIA ASSOCIATION OF HOUSING STUDENT BENEDICT ALUMNI MISS FVSC SCHOLARSHIP FUND BURGER KING CORP ZETA PHI BETA SORORITY, INC WALMART FOUNDATION FVSC AREA ALUMNI ASSOCIATION CARGILL, INC BUTLER MEMORIAL FOUNDATION PIERCE MEMORIAL SCHOLARSHIP CDEP GEOSCIENCE SCHOLARSHIP T MARSHALL BLACK EDUCATION SCHOLARSHIP CARSWELL SCHOLARSHIP FVSC UNLV SCHOLARSHIP UNCF,INC THE HARTFORED ITI BLACK STUDENTS AND SCIENCE TEACHERS AIR FORCE SOCIAL EDUCATION GRANT GEORGIA UNION BAPTIST ASSOCIATION RICHARD J REYNOLDS GNB, INC SCHOLARSHIP AWARD WORTHING SCHOLARSHIP FUND EDUCATIONAL TEST SERVICES/TEXTRON NORFOLK FOUNDATION BOBBY JONES PERF ARTS PRESIDENTS SCHOLAR I HAVE A DREAM SCHOLAR
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

FUND 13ALANCE JULY 1, 1995
400.00 1,753.59
150.00 135.00 700.00 314.75 332.98 200.00 533.00
97.50 1,747.37
110.44 200.00
50.00 2,000.00
327.68 2.00
117.27 112.50
48.57 9.11
133.00
50.00
1,000.00 334.00 759.50
1,000.00
25.00 3,000.00
500.00 477.24
(1.00) 0.33 333.67
167.00
334.00 4,500.00
21,964.50

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

100.00
30,000.00 2,700.00 1,549.00 8,000.00 2,500.00
166.66
4,580.00 533.33
1,000.00 1,333.32 3,000.00 10,000.00 1,500.00
1'188.00 (3,000.00) 5,025.25
3,333.33
2,667.00 667.00
1,000.00 750.00 666.67
666.67

30,000.00 2,700.00 1,549.00 7,499.00 2,500.00
4,580.01 533.33
1,000.00 1,333.32 3,000.00 10,000.00 1,500.00
1 '188.00
2,502.92
3,333.33
2,334.56 567.00
1,000.00 750.00 666.67
665.67

400.00 1,753.59
150.00 135.00 700.00 314.75 332.98 200.00 533.00
97.50 1,747.37
210.44 200.00
50.00 2,000.00
0.00 327.68 503.00
0.00 117.27 112.50 166.65
48.57 9.11 (0.01)
133.00 0.00 0.00 0.00
50.00 0.00
1,000.00 334.00 759.50
1,000.00 0.00
25.00 0.00
2,522.33 500.00 477.24 0.00 (1.00) 0.33 566.01 0.00 0.00 167.00
o.po
0.00 0.00 334.00 4,500.00
o.bo

79,926.23

79,303.91

22,585.82

564

FORT VALLEY STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

PAYROLL OPERATIONS F I C A - 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 EXT FEDERAL RETIREMENT - COOP EXTENSION GARNISHMENT- EMPLOYEE INTERNAL REVENUE -TAX LEVIES/EMPLOYE BANKRUPTICIES- EMPLOYEE CREDIT UNION - EMPLOYEE TAX SHELTERED ANNUITY MISCELLANEOUS - EMPLOYEE HOUSING RENTALS CANCER LIFE INSURANCE FICA HOSP TAX- COOP EXTENSION US SAVINGS BOND C W PETTIGREW ENDOWMENT STUDENT LOANS {PERKINS) ADMINISTRATIVE CHARGE CHARITY CONTRIBUTION ORP1 TIAA-CRIF {EMPLOYEE) ORP2 VALIC {EMPLOYEE) DENTAL INSURANCE - EMPLOYEE F I C A MEDICAL {1.45%) EMPLOYEE DEFINED CONTRIBUTION {EMPLOYEE) 7.50% TEACHERS RETIREMENT {EMPLOYEE) F I C A - EMPLOYER FEDERAL INSURANCE CONTRIBUTION {COOP) FEDERAL RETIREMENT {COOP EXT) GROUP INSURANCE- LIFE GROUP INSURANCE - HEALTH FICA HOSP INSURANCE CONTRI {COOP EXT) ORP1 TIAA (EMPLOYER) ORP2 VALIC (EMPLOYER) FICA MEDICAL CONTRIBUTION
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1, 1996 {93.00) {141.08) 1,553.16 28,737.54
{369.35)
{321.24)
{1,604.41) 8,549.64 3,021.72
{481.60) -636.06 38,215.32 $90,816.63

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

1,003,698.43 1 ,782,169.57
662,675.56 719,730.65 125,242.75 442,722.43
4,436.66 1,143.94 23,798.58 28,292.58
400.00 71,959.35 324,113.42 507,456.48 30,842.82 23,276.25
4,396.84 4,929.77 15,075.00 9,691.48
450.00 896.00 4,223.72 94,225.16 5,573.32 138,336.90 247,299.72 58,706.94 1,785,213.07 1,005,209.84 566.02 23,798.58 95,349.29 1,866,910.28 5,411.37 114,676.92 6,894.20 251192.00

1,003,605.43 1,782,028.49
662,675.56 719,730.65 116,913.00 462,312.70
3,339.88 901.64
19,735.84 28,292.58
400.00 71,590.00 324,113.42 507,456.48 30,842.82 23,276.25
4,075.60 4,508.98 15,075.00 9,691.48
450.00 896.00 4,223.72 94,225.16 5,573.32 136,969.50 247,299.72 58,706.94 1,782,454.67 1,003,605.43 463.80 19,735.84 95,287.49 1,869,932.00 4,929.77 114,676.92 6,894.20 250555.94

0.00 0.00 0.00 0.00 9,882.91 9,147.27 1,096.78 242.30 4,062.74 0.00 0.00 0.00 0.00 0.00 0.00 0.00 {0.00) 420.79 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,367.40 0.00 0.00 2,758.40 {0.00) 102.22 4,062.74 8,611.44 0.00 0.00 0.00 0.00 0.00

11 ,490,985.89

11 ,487,446.22

41,754.99

$20,800,075.00

$20,812,872.60

$78,019.03

565

THIS PAGE LEFT BLANK
566

Georgia College & State University
FINANCIAL REPORT
For the Year Ended June 30, 1997

GEORGIA COLLEGE & STATE UNIVERSITY Milledgeville, Georgia

Ralph W. Hemphill
Acting President

Harry E. Keirn
Vice President for Business and Finance

567

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

GEORGIA COLLEGE BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Entemrises RESTRICTED

TOTAL

$1,808,100.09
334,671.34
88,150.94 20,282.15

$717,791.25
298,452.58
652,288.65 3,275.36

$770,973.11 432,438.46

$3,296,864.45 0.00
1,065,562.38 0.00
740,439.59 23,557.51

0.00 0.00 0.00 0.00 0.00 0.00 0.00

~2,251 ,204.52 ~1 ,671,807.84 ~1 ,203,411.57 ____M._126,423.93

$932,894.95 1'131 ,963.35

$105,821.91 116,623.80 85,541.47

2,064,858.30

307,987.18

$0.00 0.00

$1,038,716.86 0.00
116,623.80 0.00
1,217,504.82 0.00
2,372,845.48

140,714.65
29,967.92 868.61
14,795.04

652,288.65 711,532.01

1 ,203,411.57

186,346.22 1,363,820.66 1,203,411.57 ....12,251 ,204.52 $1.671 ,807.84 $1 ,203,411.57

793,003.30 0.00
741,499.93 868.61 0.00
14,795.04 0.00
1,203,411.57 0.00 0.00 0.00
2, 753,578.45
$5,126,423.93

568

AND STATE UNIVERSITY SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUI'I1DS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGENCY FU_N_Q~

$751,939.57 1,908,942.57

$1,012,898.74 1,169,780.56

$1,289,261.24 151,515.33

$569,220.37

$0.00

$224,794.61

634,079.21 45,369,170.64
2,821,661.57 4,599,338.54 11,359,379.74

$2,660.882.14 $2,182.679.30 $1,440,776.57

~569,220.37 $64,783,629.70

$0.00

$0.00 $1,359,350.08

$0.00

$0.00

77,510.92

0.00

0.00 1,359,350.08

0.00

77,510.92

~224,794.61
$0.00
224,794.61 224,794.61

569,220.37

485,747.19

1,272.10

64,706,118.78

2,175,134.95

2,182,679.30

80,154.39

2,660,882.14 2,182,679.30

81,426.49

j2,660,882.14 $2,182,679.30 _11_,_440,776.57

569,220.37 $569.220.37

64,706,118.78

0.00

~64,783,629.70 _______i?24, 794.61

569

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations
Unexpended Plant Funds- E!TIC Trust Fund
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 Funds To State Treasury-LotteryFunds/Regular 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 TRANSFERS
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, 1997

GEORGIA COLLEGE
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Entemric;es

FUNDS RESTRICTED

$33,151,007.60

$0.00 7,498,480.67

$0.00

9,319,615.48 3,323,389.41
556,367.70 228,063.88

15,426.73 33,166,434.33

2,422.41 7,500,903.08

432,438.46 13,859,874.93

TOTAL CURRENT
FUNDS
$33,151,007.60 7,498,480.67 0.00 0.00 9,319,615.48 3,323,389.41 0.00 556,367.70 228,063.88 0.00 0.00 0.00 17,849.14 0.00 432,438.46
54,527,212.34

33,185,857.24 12,095.03
33,197,952.27 (31,517.94)

6,461,971.92

13,247,032.74 3,173.38

20,796.22

6,461,971.92 1,038,931.16

13,271,002.34 588,872.59

46,432,889.98 6,461,971.92 3,173.38
12,095.03
0.00 20,796.22
0.00
0.00 0.00 0.00 0.00
52,930,926.53
1,596,285.81

0.00 (31 ,517.94)
217,864.16 $186,346.22

(497,267.45) (497,267.45) 541,663.71
822,156.95 $1,363,820.66

(189,643.10)
(189,643.1 0) 399,229.49 (516,078.35) 1 ,320,260.43 ~1 ,203,411.57

(189,643.1 0) (497,267.45) (686,910.55) 909,375.26 (516,078.35) 2,360,281.54
~2.753,!W8.45

570

AND STATE UNIVERSITY
IN FUND BALANCES June 30, 1997

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

93,153.00

PLANT
Unex~ended

FUNDS Renewals And
Re~lacements

$0.00

$0.00

1,609, 700.00

31,051.00 45,444.81

72,617.21

138,109.91 164,034.04

20,594.00 190,242.81

72,617.21

7,129.88 1,918,973.83

4,999.06 4,999.06

Investment ln Plant $0.00
5,122,999.07 5,122,999.07

31,372.81 14,611.55

45,984.36 144,258.45
0.00 144,258.45

0.00 72,617.21
189,643.10
189,643.10 262,260.31

2,516,623.69
~~660,882.14

1 ,920,418.99 ~2, 182,679.30

692.31
41,726.41 1,816,132.34
98,169.80
1,956,720.86 (37,747.03)
0.00 (37,747.03)
119,173.52 $8.1.._426.49

93,799.36 178,394.25
272,193.61 (267, 194.55)

457,229.94
457,229.94 4,665, 769.13

497,267.45

497,267.45

0.00

230,072.90

4,665,769.13

(40,000.00)

339,147.47

60,157,860.57

~569,220.37 __jj64, 783,629.70

571

GEORGIA COLLEGE AND STATE UNIVERSITY
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations EquipmenVTechnology/Construction Trust Fund Local Appropriations F6deral Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Investment Income Endowment Other Sales and Services Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues
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 Hospital and Clinics Total Educational and General 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 To State Treasury- Lottery Funds/Regular
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

UNRESTRICTED

EDUCATIONAL

AUXILIARY

&GENERAL

ENTERPRISES

RESTRICTED

$9,691 ,012.65
21,793,957.00 269,000.00
1,474.00 1,459.38

$0.00

$0.00

9,545, 779.00 2,955,456.25
129.92 581,746.81
163,920.76

1,297,558.43 96,546.14
33,151,007.60
33,151,007.60

0.00 7,498,480.67 7,498,480.67

13,247,032.74 13,247,032.74

17,806,625.70 20,254.40 40,957.03
2,964,179.77 2,328,270.57 5,371,728.10 3,855,163.17
798,678.50
33,185,857.24
33,185,857.24

0.00 6,461,971.92
6,461,971.92

514,278.90 9,522.86
108,425.97 62,079.72 228,421.13 12,324,304.16 13,247,032.74
189,643.10 13,436,675.84

15,426.73 (12,095.03)

(497,267.45) 2,422.41

588,872.59

3,331.70

(494,845.04)

588,872.59

NET INCREASE (DECREASE) IN FUND BALANCES

($31,517.94)

$541,663.71

$399,229.49

TOTAL CURRENT
FUNDS
$9,691 ,012.65 0.00
21,793,957.00 269,000.00 0.00
9,547,253.00 2,956,915.63
129.92 581,746.81
163,920.76 0.00
1,297,558.43 0.00
96,546.14 46,398,040.34
7,498,480.67
53,896,521.01
18,320,904.60 29,777.26 40,957.03
3,072,605.74 2,390,350.29 5,600,149.23 3,855,163.17 13,122,982.66
0.00 46,432,889.98
6,461,971.92
189,643.10
53,084,505.00
588,872.59 (497,267.45)
17,849.14
(12,095.03) 0.00
I
97,359.25
$909,375.26

572

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

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 To State Treasury- Lottery Funds/Regular 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 & Hoseital

Activities

$32,791,690.66

$359,316.94

15,246.89 32,806,937.55 32,791,371.28
12,095.03

179.84 359,496.78 394,485.96

32,803,466.31

394,485.96

0.00 3,471.24
152,907.06

0.00 (34,989.18)
64,957.10

AUXILIARY ENTERPRISES
$0.00 7,498,480.67
2,422.41 7,500,903.08 6,461,971.92
6,461,971.92 (497,267.45) (497,267.45) 541,663.71 822,156.95

FUND BALANCE, JUNE 30, 1997

$156,378.30

$29,967.92

$1,363,820.66

TOTAL
$33,151,007.60 7,498,480.67 0.00 0.00 0.00 0.00 0.00 17,849.14 0.00
40,667,337.41
33,185,857.24 6,461,971.92 0.00
12,095.03
0.00 0.00
39,659,924.19
(497,267.45)
(497,267.45)
510,145.77
0.00
1 ,040,021.11
$1,550,166.88

573

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

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 Equipment/Technology/Construction Trust Fund 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-Check Charges Fees-Transcript Fees-Tests 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 Commissions Administrative Fee-Direct Loan Program Administrative Cost Allowance College Work Study Pell SEOG Perkins Student Loan Program Group Insurance Continuation Program Insurance Recovery Recycle Program Other Sources Student Activities - Other
Total Educational and General

UNRESTRICTED

RESTRICTED

TOTAL

$8,226,764.54 275,365.15 4,535.00 334,454.46 798,678.50 51,215.00
21,423,252.00 177,205.00 193,500.00 269,000.00 1,474.00 1,459.38
7,834.30 5,504.09 13,614.00 27,703.00 2,379.00
607,457.70 42,575.66
590,490.68
174,033.25 (174,033.25)
5,221.17 1,259.14
330.00
9,031.22 6,050.00 5,715.00 11,995.41
587.83 29,680.81
256.83 1,556.25 24,862.48
33,151,007.60

$0.00
9,545,779.00 2,955,456.25
129.92 581,746.81 163,920.76
13,247,032.74

$8,226,764.54 275,365.15 4,535.00 334,454.46 798,678.50 51,215.00
21,423,252.00 177,205.00 193,500.00 269,000.00
9,547,253.00 2,956,915.63
129.92 581,746.81
163,920.76
7,834.30 5,504.09 13,614.00 27,703.00 2,379.00
607,457.70 42,575.66
590,490.68
174,033.25 (174,033.25)
5,221.17 1,259.14
330.00
9,031.22 6,050.00 5,715.00 11,995.41
587.83 29,680.81
256.83 1,556.25 24,862.48
46,398,040.34

574

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

CURRENT FUNDS REVENUES Auxiliary Enterprises Student Housing Rents - Residence Halls Other Income - Interest Residence Halls Faculty and Staff Housing Rents - Faculty Staff Housing Other Income- Interest Faculty/Staff Housing Food Services Sales - Cafeteria Other Income - Interest Food Services Sales - Contracted Commissions Stores and Shops Sales - Bookstore Other Income - Interest Book Store Intercollegiate Athletics Athletics - Fees Athletics - Other Other Service Units Student Health Services Fees Other Income - Interest Health Services Student Transportation Fees BusNan Regalia & Diplomas Sales Regalia & Diplomas Parking Operations Fees Student/Faculty/Staff Sales Vending Operations - Institution Sales Vending Operations - Contract
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRiCTED

RESTRICTED

TOTAL

1,911,815.61 5,640.78
66,603.04 195.82
1,678,965.62 5,006.17
17,597.58
2,226,718.94 6,570.94
646,235.03 303,324.76

1,911,815.61 5,640.78
66,603.04 195.82
1,678,965.62 5,006.17
17,597.58
2.2~6. 718.94 6,570.94
646,235.03 303,324.76

243,369.59 718.02
53,727.54
30,817.00
86,856.35 17,776.60 196,541.28
7,498,480.67

0.00

243,369.59 718.02
53,727.54
30,817.00
86,856.35 17,776.60 196,541.28
7,498,480.67

$40,649,488.27

$13,247,032.74

$53,896,521.01

575

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

GENERAL ACADEMIC INSTRUCTION

College of Arts & Sciences

Art

Biological & Environmental Sciences

Chemistry & Physics

English, Speech &Journalism

English-Debate Team

Distinguished Professor

Distinguished Professor- SFI

Government & Sociology

History & Geography

Mathematics & Computer Science

Modern Foreign Languages

Music & Theatre

Psychology

.(.I..I
m

Interdisciplinary Studies Program School of Business

Accounting

Information Systems &Communication

Economics & Finance

Management

Marketing

Commuter Center

School of Education

Special Education &Administration

Health Physical Educ &Recreation

Early Childhood Education

Middle Grades Education

Foundations & Secondary Education

Dublin Campus Middle Grades

Dublin Early Childhood Educ Center

SFI P-16 Planning

Peabody Child & Family

Childcare Center

School of Health Sciences

Nursing

General Instruction Programs

General Instruction

Generallnstruction-GC 101

Model Classroom-Lottery

Distance Education

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

UNRESTRICTED RESTRICTED

TOTAL

PERSONAL S--E --R---V--I-C-- ES.

OBJECT CLASSIFICATION OPERATING - -

TRAVEL

SUPPLIES & _ g>(PEt-J_SES

_ ~QUif>_ME~T __

$234,721.05 794,873.80 482,979.79 773,386.53 3,964.76 2,999.96 45,000.00 790,031.67 507,904.14 702,808.98 302,506.52 617,481.34 622,750.00 130,515.19
604,784.56 705,972.39 519,600.63 888,218.98 379,212.97
69,783.12
487,198.62 507,993.37 480,157.18 325,672.48 360,021.17
8,488.58 7,767.07 15,000.00 76,050.15 40,072.44
1,082,338.94
583,324.53 827.50
92,533.00 184,555.62

$0.00 2,500.00 2,556.75 27,838.71 6,708.60 2,999.97
13,315.11 123,071.50

$234,721.05 797,373.80 485,536.54 773,386.53 3,964.76 2,999.96 72,838.71 796,740.27 507,904.14 702,808.98 302,506.52 617,481.34 625,749.97 130,515.19
604,784.56 705,972.39 519,600.63 888,218.98 379,212.97
69,783.12
487,198.62 507,993.37 480,157.18 325,672.48 360,021.17
8,488.58 7,767.07 15,000.00 76,050.15 40,072.44
1,095,654.05
583,324.53 827.50
92,533.00 307,627.12

$226,765.77 762,566.34 467,443.96 751,860.47
999.96 72,838.71 780,919.37 496,273.78 687,466.49 296,423.13 593,421.04 604,042.78 75,741.66
590,587.40 684,750.84 506,626.63 859,189.12 370,108.91
38,121.67
473,987.37 484,137.52 474,573.48 320,036.62 355,109.47
8,339.88 69,215.43 47,355.04
1,043,027.97
403,787.33 812.25
196,082.62

$179.25 2,574.79 1,363.90 1,087.10 1'187.03
1,572.62 2,570.27 1,791.08
266.04 1,777.55 1,226.04 2,345.80
1,373.97 5,327.37 2,040.27 5,679.89 2,143.30 31,646.13
1,625.60 2,323.62
505.00 135.00 375.00
46.25 1,135.21 1,820.32
657.93 136.50
11,530.72
3,694.87
6,962.90

$7,776.03 32,067.67 16,728.68 18,479.74
2,777.73 75.00
14,248.28 7,536.09
13,301.41 5,817.35
18,205.75 17,231.15 35,771.62
12,823.19 13,852.18 10,933.73 19,265.97
6,960.76 15.32
11,585.65 19,495.23
4,128.70 5,500.86 4,536.70 4,319.23 2,975.86 3,141.80 6,176.79 (7,419.10)
38,049.36
142,727.01 15.25
27,887.79 73,067.81

$0.00 165.00 1,959.22 1,925.00
1,524.00 250.00
4,077.00 3,250.00 16,656.11
2,042.00 4,084.00
2,037.00 950.00
4,123.10 3,656.00 1,698.00
3,046.00 33,115.32 64,645.21 31,513.79

GEORGIA COLLEGE AND STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

UNRESTRICTED RESTRICTED

TOTAL
- - - ..

------ --- ----
PERSONAL SERVICES

OBJECT CLASSIFICATION

OPERAtiNG

SUPPLIES &

TRAVEL

EXP- E-N-S--E-S -----

- E-Q..U- IPM--EN-T--

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INSTRUCTION (Continued)

GENERAL ACADEMIC INSTRUCTION (Continued)

Technology Support

Distance Educ Instructional Tee

Internet Services

Virtual Courses

OIIT

Equipment Tech & Construction Trust Fund

Educational Tech Center

Connecting Teachers & Technology

Connect Teachers &Technology-Web Server

Outdoor Center

Academic Services

Advising & Career Exploration Center

Career Center

tTl

Dublin Campus

-..j -..j

Information Services

Academic Computer Services

Connect Student/Services-SFI

Networking

Academic Computing lnst Technology

Quality Improvement

Logistics Center

International Programs

Pre-Professional Studies

Macon Campus

Macon Conference Center

Instructional Technology

COMMUNITY EDUCATION

Adult Education

Continuing Education

Continuing Education-Workshops

Development Programs

Discovery

PREPARATORY AND REMEDIAL INSTRUCTION

Learning Services

Learning Services

Learning Services-G E A R S

Testing Center

Compass Testing

25,709.73 51,750.00 174,342.64
7,192.00 40,117.97 269,292.91 106,766.94 65,478.29 28,000.00 80,857.32 205,874.36 125,826.19 80,590.23 116,250.05 118,510.95 164,020.57
5,500.00 75,421.40 39,750.00 77,420.50 233,623.79 77,944.07 48,039.74 609,814.82 20,281.45 89,219.07

298,914.64

654,652.22 155,001.23
14,834.05

36,373.62 0.00

560,284.41 21,360.93 26,921.87 4,478.97
--------------

---------- -------- ---

25,709.73 51,750.00 174,342.64
7,192.00 40,117.97 269,292.91 405,681.58 65,478.29 28,000.00 80,857.32 205,874.36 125,826.19 80,590.23 116,250.05 118,510.95 164,020.57
5,500.00 75,421.40 39,750.00 77,420.50 233,623.79 77,944.07 48,039.74 609,814.82 20,281.45 89,219.07
691,025.84 155,001.23
14,834.05
560,284.41 21,360.93 26,921.87 4,478.97

24,640.80 44,658.93 133,012.66
1,521.75
280,145.22
39,872.34 201,332.69 116,935.75
71,474.25 111,540.51 118,510.95 128,140.09
59,434.33 39,104.32
229,916.74 68,970.89 43,904.12 78,161.40
493,360.89 94,794.77
1,076.50
546,867.20 15,217.76

94.13 30.00 1,491.10
5,072.34
396.23 195.89 2,723.85 632.36 1,868.36 1,201.50 608.50
305.00 669.15 152.00 606.76
3,282.60 1,004.92
922.90 508.50 229.50

974.80 791.07 23,191.96 3,179.15 40,117.97 111,759.91 116,658.31 58,578.29 4,002.45 40,588.75 4,345.78 4,343.49 7,983.62 2,028.18
32,773.98 2,653.20
12,263.37 645.68
23,099.23 3,402.05 7,150.50 3,983.62
530,396.66 20,281.45 10,584.07
186,447.35 49,503.44
13,672.55
8,482.12 1,083.17 26,692.37 2,628.97

6,300.00 18,108.02
1,000.00
157,533.00 3,805.71 6,900.00
23,997.55
1,823.10 500.00 813.00
1,905.00 2,846.80 3,115.20
54,321.27
1,153.53
650.00
78,635.00
7,935.00 9,698.10
85.00
4,012.19 4,551.50
1,850.00

TOTAL INSTRUCTION

17,806,625.70
---------- - -----~

514,278.90
~-----------~-------

ERR

15,685,207.87

119,096.91

1,944,344.10

572,255.72

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS EXPENDITURES Ye.ar Ended June 30, 1997

FUND CLASSIFICATION

PERSONAL

UNRESTRICTED RESTRICTED

TOTAL

SERVICES

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

STUDENT SERVICES

STUDENT SERVICES ADMINISTRATION

Student Affairs

VP for Student Affairs

314,183.85

314,183.85

286,026.77

Student Support Services

84,639.26

84,639.26

82,708.32

Minority Students Affairs

7,893.85

7,893.85

Intercollegiate Athletics

322,813.36

62,079.72

384,893.08

363,428.44

Commuter Services

248.90

248.90

Student Development

28,278.77

28,278.77

19,408.00

COUNSELING AND CAREER GUIDANCE

Counseling

200,807.98

200,807.98

187,248.69

STUDENT ACTIVITIES

Student Activities

394,485.96

394,485.96

110,961.62

FINANCIAL AID ADMINISTRATION

Financial Aid

251,861.32

251,861.32

217,617.65

STUDENT ADMISSIONS

U1

Admissions

-.I
(I)

International Admissions

421,124.32 39,204.02

421,124.32 39,204.02

293,490.06 30,511.23

STUDENT RECORDS

Student Records

262,728.98

262,728.98

215,150.70

TOTAL STUDENT SERVICES

2,328,270.57

62,079.72

2,390,350.29

1,806,551.48

INSTITUTIONAL SUPPORT EXECUTIVE MANAGEMENT Office of President Presidential Search Vice President Academic
Office of Academic Affairs FISCAL OPERATIONS VP for Business & Finance Fiscal Services GENERAL ADMINISTRATIVE & LOGISTICAL SERVICES Executive Offices
Mansion/Executive Offices Planning & Information Technology Computing Services Administrative Computing Banner Institutional Planning & Policy Analysis Public Safety

272,950.63 89,065.31
367,460.59
348,755.82 533,843.14
22,287.02
149,952.71 401,632.91 109,051.73 177,086.29 511,737.69

4,478.87 784.71
62,959.24

272,950.63 89,065.31
371,939.46
349,540.53 533,843.14
85,246.26
149,952.71 401,632.91 109,051.73 177,086.29 511,737.69

250,457.18 10,347.88
306,211.81
280,499.66 484,719.36
45,743.12
145,464.89 245,743.50
41,784.07 157,420.35 475,172.15

OBJECT CLASSIFICATION

- --- OPERATING

...

TRAVEL

SUPPLIES & EXPENSES

EQUIPMENT

4,088.70 1,423.54
250.69 1,562.95 3,982.51 6,203.06
509.50 11,353.92
171.18 181.50 29,727.55

20,645.38 1,930.94 6,470.31
21,213.95 248.90
7,307.82
9,576.78
266,0!16.99
31,839.17
99,071.54 5,380.41
47,396.78
517,178.97

4,500.24 2:015.60
8,815.47
7,105.15 828.87
1,241.62
181.37 9,367.83 8,905.04 1,648.17 1,778.14

17,993.21 76,701.83
44,505.02
34,825.09 42,549.91
38,261.52
4,306.45 59,028.91 52,234.62 16,861.48 30,781.40

3,423.00
11,224.29 1,895.00
17,208.80 3,141.20
36,892.29
12,407.16 27,110.63
5,745.00
87,492.67 6,128.00 1,156.29 4,006.00

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

~

~

~

PERSONAL

UNRESTRICTED RESTRICTED

TOTAL

SERVICES

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INSTITUTIONAL SUPPORT (Continued)

GENERAL ADMININSTRATIVE & LOGISTICAL SERVICES

Human Resources

Human Resources

163,848.82

163,848.82

153,482.95

Staff Council

5,006.64

5,006.64

Payroll Services

61,199.20

61,199.20

56,766.28

Training

38,986.68

38,986.68

29,890.00

Central Receiving

Central Receiving

132,187.18

132,187.18

129,723.93

Inventory Control

43,730.50

43,730.50

38,313.10

Purchasing

205,387.20

205,387.20

188,119.79

Environmental Health & Occupational Safety

73,165.92

73,165.92

67,835.11

Communications Services

Printing Services

260,145.65

260,145.65

133,705.38

Less Costs to User Departments

(174,033.25)

(174,033.25)

(70,797.06)

Mail Room

93,838.58

93,838.58

85,982.20

Ul

Communications

00 0

PUBLIC RELATIONS AND DEVELOPMENT

Institutional Advancement

11,775.49 201,919.23

11,775.49 201,919.23

167,675.81

Institutional Relations

329,226.31

329,226.31

189,565.04

Alumni Affairs

76,326.80

42,810.53

119,137.33

80,059.78

GENERAL INSTITUTION

Other Benefits

614,513.66

912.00

615,425.66

615,425.66

General Institution

186,531.03

186,531.03

College Work Study Program

CWSP

64,148.62

116,475.78

180,624.40

TOTAL INSTITUTIONAL SUPPORT
OPERATION & MAINTENANCE OF PLANT PHYSICAL PLANT ADMINISTRATION Office of Physical Plant
Office of Physical Plant Office of Facilities Planning BUILDING MAINTENANCE Maintenance-Buildings & Equip UTILITIES Utilities LANDSCAPE AND GROUNDS MAINTENANCE Maintenance-Grounds
- - TOTAL OPERERATION & MAINTENANCE OF PLANT

5,371,728.10

228,421.13

5,600,149.23
-- ----- -----

4,309,311.94
--- -- ---- .

326,376.11 97,158.60

2,344,273.45

863,134.76

224,220.25

- ---

--~------

3,855,163.17
---------- - -------

0.00

326,376.11 97,158.60
2,344,273.45 863,134.76 224,220.25
3,855,163.17

165,919.42 85,863.44 1,903,712.43
179,963.24 2,335,458.53

OBJECT CLASSIFICATION

- -- --

OPERATING~

TRAVEL

SUPPLIES &
EXPENSES~

~ EQUIPMENT_~

2,256.19
274.12 89.50
363.85
50.25 (50.25)
2,144.17 5,118.58 6,481.72

8,109.68 5,006.64 4,432.92 8,822.56
2,373.75 4,217.40 16,103.56 4,658.81
118,912.58 (97,827.50)
7,856.38 11,775.49
26,332.65 131,056.69
31,945.83

63,115.63

126,739.16 180,624.40 1,009,190.44

1,200.00 800.00 672.00
7,477.44 (5,358.44)
5,766.60 3,486.00
650.00
59,791.87
218,531.22

3,763.07 544.10 678.51
4,985.68

131,735.62 6,258.06
437,466.51 863,134.76
44,257.01 1,482,851.96

24,958.00 4,493.00 2,416.00
31,867.00

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

PERSONAL

UNRESTRI. C. T. ED EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

R. ESTRICT.E.D.

TOTAL

SERVICES

SCHOLARSHIPS AND FELLOWSHIPS

SCHOLARSHIPS

Scholarships-Federal

SEOG

114,285.00

114,285.00

Pell

1,812,304.61

1,812,304.61

Scholarships-State

Hope Grant-FY 96

39,265.12

39,265.12

Hope Grant-FY 97

2,427,510.30

2,427,510.30

Scholarships-Other

GC Alumni-Weir Service Award

1,500.00

1,500.00

GCAiumni

72,248.43

72,248.43

GCF-GCIAA Scholarships

11,938.00

11,938.00

GC Foundation

5,457.50

5,457.50

Athletics Ssholarships

228,817.76

228,817.76

GC Foundation-Whitehead Scholarships

53,994.97

53,994.97

GC Foundation-Vinson

1,921.50

1,921.50

U1

GC Foundation-Sibley Scholarships

(10

Scholarships-Endowment

7,500.00

7,500.00

Bonner

100.00

100.00

Brown

57,002.55

57,002.55

Bunting

1,921.50

1,921.50

Elton

9,235.50

9,235.50

Gilbert-G C

19,113.00

19,113.00

Lowe

3,300.00

3,300.00

Diego Cinardo Memorial Scholarship

600.00

600.00

P J Samprone Memorial Scholarship

600.00

600.00

Lowe B H

1,200.00

1,200.00

Carol Bragg Nelson

200.00

200.00

Mitchell

12,773.00

12,773.00

Mumford

25,250.00

25,250.00

Noah

7,130.00

7,130.00

Parks

7,977.00

7,977.00

Snead

600.00

600.00

Community Enterprises

5,069.00

5,069.00

Direct Lending-Federal

Direct Loan-Subsidized

4,836,335.85

4,836,335.85

Direct Loan-Unsubsidized

2,291,984.52

2,291,984.52

Direct Plus

267,169.05

267,169.05

SCHOLARSHIPS-STATE

Scholarships-Fee Waivers

798,678.50

- - - - - - -

-----~----

798,678.50

TOTAL SCHOLARSHIPS AND FELLOWSHIPS

798,678.50
-----------~--

12,3~~.304.16

13,122,982.66

0.00

TOTAL GENERAL & EDUCATIONAL EXPENDITURES

33,185,857.24
------- ---------

13,247,032.74

ERR

- -- --~- ~ ---

26,163,356.31

OBJECT CLASSIFICATION

. OPERAtiNG

SUPPLIES &

TRAVEL

EXfENSf::S__

EQUIPMENT

0.00 320,586.72

114,285.00 1,812,304.61
39,265.12 2,427,510.30
1,500.00 72,248.43 11,938.00
5,457.50 228,817.76
53,994.97 1,921.50 7,500.00
100.00 57,002.55
1,921.50 9,235.50 19,113.00 3,300.00
600.00 600.00 1,200.00 200.00 12,773.00 25,250.00 7,130.00 7,977.00 600.00 5,069.00
4,836,335.85 2,291,984.52
267,169.05
798,678.50
13,122,982.66
18,676,037.51

0.00 1,272,909.44

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING
Student Housing-Apartments Student Housing-Res Halls

TOTAL STUDENT HOUSING

FACULTY AND STAFF HOUSING Faculty & Staff Housing

TOTAL FACULTY AND STAFF HOUSING

FOOD SERVICES Cafeteria-Contract Chick FilA

TOTAL FOOD SERVICES

,_,Ul
()I)

STORES AND SHOPS

Bookstore-Campus

Bookstore-Macon Campus

TOTAL STORES AND SHOPS

OTHER SERVICE UNITS Health Services BusNans
Regalia &Diplomas
Parking Operations Vending-Institution Vending-Contract

TOTAL OTHER SERVICE UNITS

ATHLETICS Intercollegiate Athletics

TOTAL INTERCOLLEGIATE ATHLETICS

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

- - TOTAL CURRENT FUND EXPENDITURES

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

UNRESTRICTED RESTRICTED

TOTAL

PERSONAL SERVICES

15,318.75 1,799,489.17
1,814,807.92

15,318.75 1,799,489.17

9,634.60 1,009,295. 70

0.00

1,814,807.92

1,018,930.30

34,200.17 34,200.17

34,200.17

18,887.62

----- --

----

0.00

34,200.17

18,887.62

1,387,629.06 7,583.54
1,395,212.60

1,387,629.06 7,583.54

0.00

1,395,212.60

91,099.39 4,769.60
95,868.99

1,561,135.76 343,823.36
1,904,959.12

1,561,135.76 343,823.36
- - -- . ------

0.00

1,904,959.12

291,356.24 57,856.41
349,212.65

217,410.56 51,523.99 36,940.78 62,219.27 24,204.08 15,015.42
407,314.10

217,410.56 51,523.99 36,940.78 62,219.27 24,204.08 15,015.42

171,325.14 30,787.65
920.34 56,002.54 11,975.23
9,443.82

0.00

407,314.10

280,454.72

905,478.01 905,478.01 6,461,971.92

905,478.01

203,681.43

0.00

905,418.01

203,681.43

0.00

6,461,971.92

1,967,035.71

--~39,6~.8_?_~J_6 ---~13,~}?~?-74 _________ ERR $28,130,392,02

OBJECT CLASSIFICATION

--

OPERATING

--

TRAVEL

SUPPLIES &
~P~I'!~ _

_E_QUif'r.JIENT

2,277.24 2,277.24
0.00

5,684.15 787,9i6.23 793,600.38
- - - - ------~~---
15,312.55 15,312.55

0.00 0.00

1 ,296,529.67 2,813.94

0.00

1,299,343.61

0.00

5,521.14 792.22

1 ,264,258.38 285,174.73

6,313.36

1,549,433.11

0.00

-- -------------

46,085.42 20,736.34 36,020.44
6,216.73 12,228.85 5,571.60

0.00

126,859.38

0.00

17,469.03 17,469.03 26,059.63

675,789.39 675,789.39 4,460,338.42

8,538.16 8,538.16 8,538.16

$346,646.35 $23,136,375.93

$1,281,447.60

I REVENUE Student Fees Fees-Student Activities Other Sources
' Interest Income Transfer-Theatre Transfer-Orientation Advertising-Colonade Advertising-W X G C Arts Unlimited
TOTAL REVENUE
EXPENDITURES Intramural Athletics lntramurals 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 Student Government Association Student Activities Board Student Publications Colonnade Student Handbook Peacock's Feet Other Child Care Radio Station Identification Cards College Union College Union - Special Projects Residence Halls Association International Club 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 AND STATE UNIVERSITY
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30, 1997

$1,386.98 $5,008.65
4,596.00 12,754.05
741.00 375.80

$334,454.46 24,862.48

$359,316.94

48,411.18 10,858.14
11,701.54 24,776.80 23,835.00 12,725.90
11,465.73 12,808.96
1,952.42 6,393.79
13,798.50 21,793.27
38,754.05 1,500.00 4,811.75
3,403.46 32,721.47
5,454.39 62,802.41 14,943.56
1,951.79 4,273.61 4,884.37 8,706.20 9,757.67

59,269.32
105,660.14 35,591.77 45,065.80
148,898.93

394,485.96 (35,169.02)
64,957.10 179.84
$29,967.92

583

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30, 1997

REVENUES Student Fees
Fees -Athletics Other Revenue
Miscellaneous Revenue Interest Income Ticket Sales-Non-Taxable 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 Boys Team Basketball Camp II Tennis Camp Baseball Camp Softball Camp I Softball Camp II NCAA Playoffs Special Events-Gate Receipts-Non-Taxable
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Tutorial
Cheerlead~rs
.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 Softball Softball II Men's Tennis Women's Tennis Tennis Camp Golf Men's Cross Country Athletic Training Women's Cross Country NCAA Playoffs Sport's Information
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments- Prior Year
ENDING FUND BALANCE

$32:122.72 1,515.88
11,210.00 24,951.41 39,035.00 36,135.00 29,645.75
9,970.00 25,013.00 18,666.00 20,968.00
6,746.00 18,616.00 2,550.00 4,065.00 17,316.50 4,798.50

$646,235.03

303,324.76

$949,559.79

466,009.63 648.25
6,053.40 111.22
72,110.02 9,349.75
24,638.83 10,253.67 62,593.90 23,467.52 20,766.40 21,156.69
5,531.56 47,497.73 11,078.34 26,357.36
1,780.97 24,768.49 18,729.50
4,104.00 11,402.93
3,467.10 10,146.77
2,915.66 9,815.42 10,722.90

905,478.01 44,081.78 136,809.89 469.15
$181,360.82

584

FEDERAL FUNDS

Cbllege Work Study Program-97

Supplemental Educ Opportunity Grants-97

Pell Grant Program-95

Pell Grant Program-96

Pell Grant Program-97

Direct Loan-Subsidized-96

Direct Loan-Subsidized-97

Direct Loan-Unsubsidized-96

Direct Loan-Unsubsidized-97

Direct Loan-Pius-96

Direct Loan-Plus Project Adventure-97

__...

Small Business lnstitute-95

Black Youth and Business

CDA Headstart Program

NCAA-National Youth Sports Program-95

NCAA-National Youth Sports Program-96

NCAA-National Youth Sports Program-97

Enhancing Middle Grades Instruction

TOTAL FEDERAL FUNDS

STATE FUNDS Hope Grant-94 Hope Grant-96 Hope Grant-97 Hope Grant GED-96 Hope Grant GED-97 Hope Grant Books-96 Hope Grant Books-97 Hope Teachers-FY96 Hope Teachers-FY97 Hope Promise Teachers-FY96 Hope Promise Teachers-FY97 Georgia Department Public Safety-Forsyth Georgia Department of Education Educational Technology-Operating A-96 Educational Technology-Equipment-96 Educational Technology-Operating A-97 PSC Technology GSAMS Training GSAMS Science GSAMS Community GSAMS Paraprofessional GSAMS Specialist GSAMS Multi Media Tech GSAMS Distance Learning GSAMS Georgia Authors GSAMS Signing to Music Video Lessons Project II Department of Human Resources Georgia State Georgia State II Georgia State FY97 GMTC-Intelligent Job Aids Georgia Magistrates Court-Training Georgia Magistrates Court-Newsletter Transatlantic Linkage-Gullah/Geeche

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

RECEIPTS

DEDUCTIONSfTRANSFERS

For Indirect, Adm

For Direct

Allow &Transfer

FUND BALANCE JUNE 30, 1997

$0.00 0.00
(192.00) (0.45)
(3,494.38)
(11,178.00)
319.90
330.28 63.94
26,816.73 1,849.05
(19,180.00)
(4,664.93)

$125,507.00 120.,000.00 (147.00) 15,293.74
1,801,938.26 48,824.16
4,625,886.98 42,338.50
2,147,117.50 4,510.10
255,580.76 3,239.97
9,500.00 40,789.00
2,000.00 56,582.51 20,654.00
9,319,615.48

$116,475.78 114,285.00 (374.00) 14,878.29
1,797,800.32 44,251.80
4,792,0<34.05 31,800.25
2,260,184.27 4,830.00
262,339.05 2,999.97 11.42 9,391.55
36,373.62 1,849.05 16.07
56,582.51
9,545,779.00

$9,031.22 5,715.00 35.00 415.00 5,600.00
240.00
1,474.00 22,510.22

(0.00) 0.00 0.00 0.00 (1,462.06) 1,077.98 (166,197.07) (639.75) (113,066.77) 0.00 (6,758.29) 0.00 318.86 172.39 31,232.11 0.00 1,983.93 0.00 0.00
(253,338.67)

(661.00) (124,199.99)
(500.00)
(23,090.24)
(11,160.38)
2,525.00
3,878.42
(54,821.94) (6,243.80)
2,139.92 0.90 0.29 (2.32) 3.27
46,292.57 0.10
7,000.00 2,657.89
(253,440.69)
830.05 6,204.40
(18.00) 1,851.17
111.49

661.00 141,970.49 1,841, 722.37
500.00 2,266.38 28,396.78 342,650.79 23,640.54 133,462.96 (2,525.00) 21,000.00
54,374.64 6,243.80
261 '163.75,
74,888.00
5,000.00 289,986.02
6,650.00 8,500.00
910.00

17,770.50 1,906, 784.27
2,266.38 5,306.54 366,217.61 16,188.08 131,242.04
21,000.00
(447.30)
298,914.64
0.90 0.29 (2.32) 3.27 79,661.73 0.10 7,000.00
36,854.83
12,720.71 4,565.25
(18.00)
910.00

830.05

0.00 (0.00) (65,061.90) 0.00 0.00 (0.00) (23,566.82) (3,707.92) 2,220.92 0.00 0.00 3,878.42
(0.00) 0.00 (37,750.89) 2,139.92 0.00 0.00 0.00 0.00 41,518.84 0.00 0.00 2,657.89 5,000.00 (309.50)
0.00 133.69 3,934.75
0.00 1,851.17
111.49 0.00

585

STATE FUNDS (Continued) High School Science Olympiad Science Olympiad-96 Science Olympiad-97 Department of Natural Resources Historic Preservation Lake Oconee Water Monitor Adopt-A Stream Hungarian Exchange Partnership in Gerentology Department of Community Affairs Governor's Mansion
TOTAL STATE FUNDS
LOCAL FUNDS Macon-Bibb County Hospital
TOTALLOCALFUNDS
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 GCF Baldwin County Hospital Peace Corps Science Education Vinson GCIAA Scholarships Georgia College Alumni Association Weir Service Awards Salary Supplements Scholarships Projects Callaway Foundation 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 Pohl Cancer Research
P 0 M Effectiveness
Crowder Among New Words-American Dialect Society WCB/McGraw Hill
TOTAL PRIVATE FUNDS

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

RECEIPTS

DEDUCTIONS!TRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

562.37 31.00
(2,738.74) (3,784.52)
580.73
(405,992.05)

2,000.00
100.00 2,738.74 10,438.15
10,400.00
56,250.00
3,323,389.41

47.32 31.00 2,000.00
6,024.30 760.78
10,388.33
29,265.00
2,955,456.25

629.33 1,459.38

515.05 0.00 0.00
100.00 0.00 0.00
(180.05) 11.67
26,985.00
(39,518.27)

129.92 129.92

0.00

129.92 129.92

0.00

0.00 0.00

1,667.00 3,436.58
142.87
(1,136.90)
(235.00) 839.46 2,237.20 1,539.34 334.00 1,158.84 3,850.00 38,944.71 1,515.11 316.46 1,170.64
55,780.31

730.20
40,402.84 7,500.00
53,994.97 5,457.50
14,641.45 20,622.73
7,818.36 8.70
6,336.43 1,921.50 11,938.00
15,564.11 21,022.03 72,167.43 12,446.88 22,500.00
2,000.00
2,323.01
228,817.76 299.00
2,557.00
2,797.80 2,500.00
556,367.70

1,926.91
40,402.84 7,500.00
53,994.97 5,457.50
20,000.00 21,390.73
9,522.86 8.70
6,336.43 1,921.50 11,938.00
14.427.21 21,022.03 72,248.43 12,211.88 27,838.71
3,777.94 784.71
12,920.39 228,817.76
443.75 2,556.75
1,796.81 2,500.00
581,746.81

0.00

1,667.00 2,239.87
0.00 0.00 0.00 0.00 (5,358.55) (768.00) (1,704.50) 0.00 142.87 0.00 0.00 0.00
0.00 0.00 (81.00) 0.00 (4,499.25) 459.26 754.63 334.00 1,158.84 6,173.01 26,024.32 0.00 1,370.36 I 0.25 316.46 1,170.64 1,000.99 I 0.00
30,401.20

586

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

ENDOWMENT FUNDS
J t. Beeson Scholarship Miller R. Bell Scholarship
J C Bonner Memorial Scholarship Corrie Hoyt Brown Scholarship J Whitney Bunting Fund Opal S Carter Scholarship J Har.is Chappell Scholarship Ollie Bessie Elton Scholarship Facuity/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 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

6,830.67 10,600.41
684.47 214,223.41
13,533.80 6,607.14 10,519.55 21,426.30 14,333.42 193,972.83 2,492.46
266.53 3,892.45 1,734.08 13,526.99
57.20 3,023.80 81,655.21 305,432.24 63,298.52 21,492.17
812.36 7,239.66 1,362.67 3,368.41 10,926.69 5,519.46 6,258.85 2,865.67 65,893.23
577.63 64,500.55

TOTAL ENDOWMENT FUNDS

1,158,928.83

TOTAL RESTRICTED FUNDS-CASH BASIS

$804,182.08

AMOUNTS EXPENDED BUT NOT REIMBURSE

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$1,320,260.43

RECEIPTS

DEDUCTIONS/TRANSFERS

For Indirect, Adm

For Direct

Allow &Transfer

FUND BALANCE JUNE 30, 1997

480.65 981.29 123.61 26,253.09 1,610.44 697.25 757.73 11,752.65 1,332.29 136,120.12 186.12 1,776.36 (725.08) 1,423.55 993.46
73.77 257.82 (11,277.48) 34,961.76 5,442.60 4,456.04 192.40 468.45 234.19 236.64 569.46 409.57 400.53 217.15 3,829.93 389.33 3,438.19

100.00 57,002.55
1,921.50
9,235.50
30,962.21
3,300.00 600.00 600.00
1,200.00 200.00 0.00
12,773.00 25,250.00
7,130.00 7,977.00
600.00
5,069.00

228,063.88

163,920.76

$13,427,436.47 $13,247,032.74

432,438.46

$13,859,874.93 $13,247,032.74

132,809.15
56,833.95
189,643.10 $213,612.70 $213,612.70

7,311.32 11,581.70
708.08 183,473.95
13,222.74 7,304.39 11,277.28 23,943.45 15,665.71 166,321.59 2,678.58 (1,257.11) 2,567.37 2,557.63 13,320.45
(69.03) 3,281.62 57,604.73 315,144.00 4,777.17 17,971.21 1,004.76 7,708.11 1,596.86 3,605.05 11,496.15 5,929.03 6,059.38 3,082.82 64,654.16
966.96 67,938.74
1,033,428.85
$770,973.11
432,438.46
$1,203,411.57

587

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

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 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 $2,516,623.69

ENDOWMENT FUNDS
$1,920,418.99

2,516,623.69

1,920,418.99

TOTAL $4,437,042.68
4,437,042.68

93,153.00 31,051.00
12,815.14 29,117.54
3,512.13
20,594.00
190,242.81

72,617.21 72,617.21

93,153.00 103,668.21
12,815.14 29,117.54
3,512.13
20,594.00
262,860.02

31,372.81 11,995.41 2,616.14 45,984.36
0.00
~2.660,882.14

0.00 189,643.10 189,643.10 ~2. 182,679.30

31,372.81 11,995.41 2,616.14
45,984.36
189,643.10 0.00
189,643.10
$4,843,561.44

588

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

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
TOTAL LOAN FUNDS
ENDOWMENT FUNDS Unrestricted As To Income Gilbert Trust Fund One-Third Interest Held by Wachovia 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 Noah Endowment Fund Scott Endowment Fund Shelnut Endowment Fund Small Endowment Fund Smith Endowment Fund

FUND BALANCE JULY~. 1996

ADDITIONS

ADJUSTMENTS FUND BALANCE DEDUCTIONS & TRANSFERS JUNE 30, 1997

$2,031 ,638.49 5,382.54
14,998.87 1,201.19
12,608.63 949.30
4,527.24 3,350.12 1,328.04 24,082.13 190,775.42 26,638.98 40,325.48 11,966.29 15,685.66 80,267.04 50,012.94
885.33
2,516,623.69

$184,098.28
212.24 50.13 53.88 39.60 70.88 (0.80) 55.43
142.64 506.75
93.16 134.70
84.47 64.23 3,841.63 758.62 36.97
190,242.81

$45,984.36 45,984.36

$0.00 0.00

$2,169,752.41 5,382.54
15,211.11 1,251.32
12,662.51 988.90
4,598.12 3,349.32 1,383.47 24,224.77 191,282.17 26,732.14 40,460.18 12,050.76 15,749.89 84,108.67 50,771.56
922.30
2,660,882.14

1,036,971.41 49,427.19
1,116.97 5,000.00 1,307.00 50,000.00 23,795.00 4,375.00 1,758.43 150,630.92 5,529.00
500.00 25,000.00
2,650.00 1,000.00 35,300.14 230,000.00 17,361.86
627.25 500.00 800.00 1,245.78

322.37 1,041.03

132,809.15 56,833.95

1 '169,780.56 49,427.19
1 '116.97 5,000.00 1,307.00 50,000.00 23,795.00 4,375.00 1,758.43 150,630.92 5,529.00
500.00 25,322.37
2,650.00 1,000.00 35,300.14 230,000.00 75,236.84
627.25 500.00 800.00 1,245.78

589

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

ENDOWMENT FUNDS (Continued) Restricted As To Income (Continued) 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

FUND BALANCE JULY 1, 1996

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE &TRANSFERS JUNE 30, 1997

2,500.00 700.00
5,000.00 7,000.00 5,850.00 5,850.00 4,000.00 1,000.00 7,500.00 236,123.04
1,920,418.99
$4,437,042.68

1,851.10 511.63
68,891.08 72,617.21 $262,860.02

0.00 $45,984.36

189,643.10 $189,643.10

2,500.00 700.00
5,000.00 7,000.00 7,701.10 5,850.00 4,511.63 1,000.00 7,500.00 305,014.12
2,182,679.30
$4,843,561.44

590

GEORGIA COLLEGE AND STATE UNIVERSITY
SUMMARY OF PUBLIC TRUST FUND INVESTMENTS Year Ended June 30, 1997

ENDOWMENT FUNDS 'Short Term Investments Held in Trust
Common Stocks Bonds
TOTAL INVESTMENTS- ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUND INVESTMENTS

BOOK VALUE

MARKET VALUE

$71,155.36 529,270.59 569,354.61
1'169, 780.56
$1,169,780.56

$71,155.36 866,604.85 589,536.83
1,527,297.04
$1,527,297.04

SHORT TERM INVESTMENTS Short Term Investments Held in Trust by Wachovia Bank (On~-Third Undivided Interest)
TOTAL SHORT TERM INVESTMENTS
COMMON STOCKS Common Stock Held in Trust by Wachovia Bank (One-Third Undivided Interest) AT&T Corporation American Home Products Corp. American International Group, Inc. Amoco Corporation BeiiSouth Corp. Boeing Co. Bristol Myers Squibb Company CPC International Inc. CSX Corporation Cabletron Sys, Inc. Chase Manhattan Corp Chubb Corp Cisco Systems, Inc. Citicorp Coca-Cola Company Columbia/HCA Healthcare Corp Compaq Computer Corp. Computer Associates Inti Disney, Walt Co Dover Corp Ecolab, Inc Electronic Data Systems Corp Exxon Corporation

ENDOWMENT FUNDS DETAIL OF INVESTMENTS

BOOK VALUE

MARKET VALUE

$213,466.08 @ 1/3
$71,155.36

$213,466.08 @ 1/3
$71,155.36

NUMBER OF SHARES

BOOK VALUE

MARKET VALUE

600 800 500 300 830 220 1,200 1,100 1,160 600 100 615 970 650 900 335 120 300 500 220 500 335 1,200

$22,012.15 48,039.00 40,632.77 14,808.00 23,381.10 12,750.10 37,146.60 55,582.21 53,833.42 18,349.00
9,933.00 37,470.48 13,276.88 27,358.50 2,075.62 11,519.53 12,414.60 13,863.75 35,165.00 12,282.60 18,802.50 13,012.24 1,995.37

$21,037.80 61,200.00 74,687.50 26,081.40 38,491.25 11,673.86 97,200.00 101,544.30 64,380.00 16,987.80 9,706.30 41,128.13 65,111.25 78,365.95 61,200.00 13,169.86 11,940.00 16,706.40 40,125.00 13,557.50 23,875.00 13,797.98 73,500.00

591

GEORGIA COLLEGE AND STATE UNIVERSITY

ENDOWMENT FUNDS

DETAIL OF INVESTMENTS

COMMON STOCKS {Continued) Federal National Mortgage Association First USA, Inc Ford Motor Co. GTE Corp General Electric Company Gillette Co. Harscp Corp. Hasbro Inc. Hewlett Packard Co Honeywell Inc Intel Corp Johnson & Johnson Lowes Companies , Inc Mead Corp Medtronic, Inc Merck & Co., Inc. Motorola, Inc Newell Co Nike Inc Pepsico, Inc. Philip Morris Cos Inc. Praxair Inc. Proctor & Gamble Co Providian Corp Schlumberger LTO Southern Company Tenet Healthcare, Corp Texas Industries, Inc 3Com Corp. Tyco International LTO Wells Fargo & Co Xerox Corporation
(One-Third Undivided Interest)

NUMBER OF SHARES
1,700 900
2,500 285
1,200 80
985 180 300 900 160 800 1,250 200 730 700 1,190 1,355 220 2,500 1,500 1,500 180 670 700 2,000 1,500 700 900 800 175 1,220 44,035 @113

TOTAL COMMON STOCKS

14,678

BOOK VALUE

MARKET VALUE

36,002.50 27,835.50 74,487.50 12,313.43
4,462.50 7,496.40 39,718.16 5,223.15 4,831.27 24,609.37 22,215.00 47,201.60 47,750.16 11,728.50 48,701.25 22,832.04 60,940.29 44,089.03 12,748.96 63,616.00 23,527.53 21,662.39 23,969.40 13,197.58 42,910.50 44,410.00 34,095.00 56,342.87 37,275.00 35,523.00 51,064.00 49,327.48 $1,587,811.78
@1/3

74,162.50 52,594.20 95,000.00 12,504.38 78,000.00
7,580.00 39,892.50
5,107.50 16,800.00 68,287.50 22,690.08 51,500.00 46,406.25 12,450.00 60,225.00 71,619.10 90,588.75 53,861.25 12,842.50 93,907.50 66,375.00 71,120.00 25,425.00 21,523.75 87,500.00 43,750.00 44,250.00 58,844.10 40,500.00 55,650.40 47,162.50 96,227.50 $2,599,814.54
@1/3

$529,270.59

$866,604.85

BONDS Bonds Held in Trust by Wachovia Bank {One-Third Undivided Interest) United States Treasury Bonds United States Treasury Notes
{One-Third Undivided Interest)
TOTAL BONDS
TOTAL INVESTMENTS IN ENDOWMENT FUNDS

BOOK VALUE

MARKET VALUE

197,562.50 1,510,501.33 1, 708,063.83
@1/3
569,354.61
$1,169,780.56

226,250.00 1,542,360.50 1, 768,610.50
@1/3
589,536.63
$1,527,297.04

592

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS State Appropriations
I General Funds Major Repair/Rehabilitation Funds
Private Gifts- GA College Foundation Interest Income- NOW Accounts Interest Income - Allocated Reserves Salvage Sales
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Buildings Lanier Hall Atkinson Hall Blackbridge Hall Herty Hall Maxwell Student Union Parks Hall Russell Auditorium Porter Hall Physical Plant - Miller Biology Field Lab General Classroom-Arts & Science Total Buildings
Improvements Other Than Buildings Baseball Facilities
Total Improvements Other Than Buildings
Equipment Bus & Van Vehicle Equipment
Total Equipment
Expenditures Not To Be Capitalized Smith House Campus Torch Columns Court House Blackbridge Herty Hall Baseball Facilities Chillers Auxiliary-Other Residence Halls
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS

Unrestricted

UNEXPENDED Restricted

$69,133.00 1,540,567.00
138,109.91 160,046.83
7,129.88
1,914,986.62

$0.00 3,987.21 3,987.21

Total

RENEWALS AND REPLACEMENTS

$69,133.00 1,540,567.00
138,109.91 160,046.83
3,987.21 7,129.88
1,918,973.83

$0.00 0.00

1,173,539.75 26,670.51 42,276.75 15,659.23
190,112.64 12,232.32
115,783.33 58,000.00 50,652.55 69,312.87 21,800.00
1,776,039.95
4,965.02 4,965.02
6,033.00 29,094.37 35,127.37
11,467.32 1,800.00
18,120.00
5,000.00
61,782.48
98,169.80
1,914,302.14

0.00 0.00 0.00
0.00

1'173,539. 75 26,670.51 42,276.75 15,659.23
190,112.64 12,232.32
115,783.33 58,000.00 50,652.55 69,312.87 21,800.00
1,776,039.95
4,965.02 4,965.02
0.00 6,033.00 29,094.37 35,127.37
11,467.32 1,800.00
18,120.00 0.00
5,000.00 0.00 0.00
61,782.48
98,169.80
1,914,302.14

0.00 0.00
93,799.36 93,799.36
24,532.15 153,862.10 178,394.25 272,193.61

593

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Fund Balance (Surplus) 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

0.00 1,279.93 (692.31) 1,272.10 $1,272.10

0.00 117,893.59 (41,726.41)
80,154.39 $80,154.39

Total

RENEWALS AND REPLACEMENTS

0.00 0.00
0.00
119,173.52 (41,726.41)
0.00 (692.31)

171,210.82 326,056.63
497,267.45
339,147.47 4,999.06

1,272.10 80,154.39
$81,426.49

569,220.37 $569,220.37

594

GEORGIA COLLEGE AND STATE.UNIVERSITY
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

I
BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
I
ADDITIONS Expended from Current Funds Equipment Library Collections Expended from Ga. State Financing & Investment Commission Construction and Equipment Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Gifts Surplus
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Disposal of Library Books
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$60,157,860.57 (40,000.00)

$60,117,860.57

$858,501.55 310,844.83

1,169,346.38
1,646, 789.77 1,816,132.34
93,799.36 281,706.89 115,224.33

5,122,999.07

321,849.94 135,380.00

457,229.94 64,783,629.70
(77,510.92) $64.706,118.78

595

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LAND Main Campus And Other
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 H~rty 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 Bam Georgia College Depot Mcintosh House Dearmas House Pool House General Classroom-Arts & Science Montgomery Harzardous Materials Building Lake Laurel Yurt Harrison House Biology Field Lab
TOTAL BUILDINGS

YEAR

INVESTMENT

ACQUIRED JULY 1,1996

$634,079.21

634,079.21

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

$0.00

$0.00

$0.00

$634,079.21

0.00

0.00

0.00

634,079.21

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 1995 1996 1997 1997

354,305.22 3,875,712.77
289,161.78 942,014.06 752,836.83 618,097.39 199,248.56 390,716.02 322,455.41
58,006.03 1,089,982.00
832,358.78 361,952.88 189,051.40 228,324.63 898,088.60 229,238.48 876,630.53 184,151.06 183,914.61 1,436,829.60 319,213.42 939,538.21 404,920.04 1,865,102.42 959,257.00 46,282.27 10,511.11 44,902.78 15,001.60 2,258,046.00 36,094.00 52,595.61 2,036,183.10 26,542.83 667,000.26 273,743.86 8,190,371.17 40,083.97 47,404.00 89,545.00 80,000.00 33,830.20 10,141,620.69
9,331.43 36,848.00 13,360.00

1,173,539.75 26,670.51
13,531.15
50,652.55 12,232.32
58,000.00 115,783.33
15,659.23
190,112.64 42,276.75
565,608.04 85,385.89 69,312.87

42,950,405.61

2,418,765.03

0.00

1,527,844.97 3,902,383.28
289,161.78 942,014.06 752,836.83 618,097.39 199,248.56 390,716.02 335,986.56 58,006.03 1,089,982.00 832,358.78 361,952.88 239,703.95 228,324.63 910,320.92 229,238.48 876,630.53 184,151.06 183,914.61 1 ,436,829.60 377,213.42 1,055,321.54 404,920.04 1,880, 761.65 959,257.00 46,282.27 10,511.11 44,902.78 15,001.60 2,258,046.00 36,094.00 52,595.61 2,226,295.74 26,542.83 667,000.26 316,020.61 8,190,371.17 40,083.97 47,404.00 89,545.00 80,000.00 33,830.20 10,707,228.73
9,331.43 36,848.00 13,3SO.OO 85,385.89 69,312.87
0.00 45,369,170.64

596

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

YEAR

INVESTMENT

ACQUIRED JULY 1, 1996

IMPROVEMENTS OTHER THAN BUILDINGS Heating System Electrical System Water/Drainage System Roads/Parldng/Lighting Campus Plan Revision Physical Education Complex Energy Audits Asbestos Abatement Utility Survey Fuel Tank Residence Hall Phone Cable Campus Signs Campus Walkways HVAC-CFC Recovery Units ADA Modifications Baseball Facilities Chillers

214,742.32 474,576.39
92,813.47 715,806.74
18,780.17 290,581.14
35,425.00 543,875.53
4,500.00 3,863.95 99,642.88 24,377.40 117,284.89 76,210.00 42,803.00 78,525.67 22,888.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

2,856,696.55

LIBRARY COLLECTIONS Main Library Collections

4.423,873.71

TOTAL LIBRARY COLLECTIONS

4,423,873.71

EQUIPI.t1ENT Adams Hall Arts & Sciences (General Classroom) Atkinson Hall Beeson Hall Bell Hall Blackbridge Hall Bone Alumni House Cathy Alumni Center Centenial Center Chappell Hall Cigna Center Depot English Building Ennis Hall Health/P E (Health Science Bldg) Herty Hall Kilpatrick Education Building Lake Laurel Lodge Language Building Lanier Hall Mansion Maxwell College Union Mayfair Hall Miller Gym Museum of Georgia Education Napier Hall Parks Hall Parks Nursing Physical Education/West Complex Physical Plant Porter Hall

3,750.00
1,761,870.67 61,370.21 20,106.60 63,444.33 36,225.28 49,096.96
352,318.89 159,763.00 619,875.91
1,838.00 278,972.64 218,564.00
58,290.03 598,235.81 659,867.19
20,084.34 31,507.09 818,776.01 130,486.98 473,916.45 178,383.71 82,396.52
2,503.90 31,950.42 555,216.09 105,881.51 271,492.93 907,102.03 156,477.41

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

4,965.02 4,965.02

(40,000.00)

214,742.32 474,576.39
92,813.47 715,806.74
18,780.17 290,581.14
35.425.00 503,875.53
4,500.00 3,863.95 99,642.88 24,377.40 117,284.89 76,210.00 42,803.00 83,490.69 22,888.00

0.00

{40,000.00)

2,821,661.57

310,844.83 310,844.83

135,380.00 135,380.00

0.00

4,599,338.54 4,599,338.54

1,008,094. 79 99,663.38 50,272.35 3,873.65 9,829.00 8,014.71 4,925.75 36,596.70 71,317.62 39,965.15 7,857.44 12,700.62
34,907.67 283,750.01
44,660.96 2,345.68
60,879.18 1,704.00
12,067.19 13,484.64 16,253.72 2,641.44
1,611.96 111,956.71
9,453.38 121,947.57 142,236.75
14,203.33

1,780.00 58,971.70
2,787.00
7,158.46 6,985.00
2,569.84
2,965.00 3,997.00 14,669.66 52,967.24 1,410.00
2,998.00
11,684.00 21,383.61

1,187,661.79 (320,600.43)
(29,000.00) (5,194.99) (8,329.00)
(28,169.74) (5,788.19)
(47,962.00) (184,158.70)
(67,471.08)
(31,507 .09) (250,685.00)
(2,119.00) (2,506.00)

7,543.73
4,774.75 6,693.00 12,400.00

(17,300.00) (8,425.96)
(33,498.46) (2,653.00)

3,750.00 2,193,976.58 1,481,961.92
108,855.56 23,980.25 44,273.33 39,045.00 38,535.25 381,930.59 202,910.88 654,052.87
7,125.60 243,711.26
31,440.30 89,200.70 867,316.16 584,089.83 21,020.02
0.00 625,972.19 132,190.98 472,180.64 167,978.74
98,650.24 5,145.34
33,562.38 642,329.07 106,908.93 388,665.75 1,009,147.32 155,627.74

597

EQUIPMENT (Continued) Russell Auditorium Russell Library Sanford Hall Smith House Terrell Hall Warehouse Wells Hall
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

YEAR

INVESTMENT

ACQUIRED JULY1,1996

97,079.49 311,476.14
22,899.90 1,540.00 3,496.00
145,494.05 1,055.00

9,292,805.49

~60,157,860.57

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

19,673.16 17,874.66 113,244.72
5,265.30 2,000.00
3,151.00

1,249.09 93,936.81
2,926.05

(27,404.00) (30,100.00)
(3,241.00) (81,548.15)

89,348.65 298,001.71
42,207.81 6,805.30 2,255.00
61,019.85 4,206.00

2,388,424.19

321,849.94

(0.00) 11,359,379.74

~5, 122,999.07

$457,229.94

{$40 ,000.00) ~3,629.70

598

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSIT Advance Payments
' Alumni And Other Special 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 Student Union Phi Delta Kappa Orientation Public Service-Continuing Education Public Service-Centennial Center Horology Collection National Institute of Government Purchasers Exit Exam Development Dublin Center Activity Fee Center For Economic Education S B D C/Consortium Marriett Munch Money lntramurals Clearing Business & Industry Conference Commerce Club Delta Mu Delta Medical Premiums International Students PSC Capstone Peachbelt Leadership Debate Tournament GRITS Studies Abroad-Comparative Law 96 Debit Card Travel-International Committee
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Temple-Inland Foundation Georgia PTA Ulster Co Vietnam Veterans Bibb County DFCS Lovable Company 'RBS Officers Wives Club Chick-Fil-A Army Emergency Relief Kroger BC Crowell First United Melodist Church Wendy's Scholar Program Miss South Central Georgia

FUND BALANCE JULY 1, 1996
$3,787.58 1,126.47 0.94 14.79 390.97 2,916.63
12,500.47
3,438.22 4,809.24
192.73 5,338.31
17.80 27,255.03
170.35 1,065.20
7,392.16
406.06 1,382.44
34.35 31.26
1,049.74 298.17
1,221.04 169.00
434.65 20.55
578.00 22,741.40
98,783.55

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

$0.00 20.40 2,000.00 9,265.21 13,415.00 6,157.30 21,325.45 16,136.61 105,551.92
850.00 320.00 9,465.06
36,316.00 300.00
76,839.21
544.38 1,751.00
60.00 1,625.00
700.00 5.16
1,345.00 14,591.78
322.20
2,442.76 35,500.00 11,450.00
865.00
40,236.00 15,842.87
1,000.00

$3,787.58 250.53
1,980.87 9,280.00 13,253.93 5,347.14 21,325.45 25,958.75 105,551.92
0.00 544.08 420.90 13,323.63
0.00 50,623.59
13.10 73,370.29
0.00 544.38
60.00 1,965.34
61.25 39.51 1,376.26 14,287.78
620.37
2,443.76 33,200.00 10,226.48
556.95 281.12 44,508.59 14,434.38

$0.00 896.34
20.07 0.00
552.04 3,726.79
0.00 2,680.33
0.00 3,438.22 5,115.16
91.83 1,479.74
17.80 12,947.44
286.90 3,639.27 1,065.20
0.00 9,143.16
0.00 65.72 2,021.19
0.00 0.00 304.00 1,049.74 0.00 1,221.04 168.00 2,300.00 1,658.17 328.60 296.88 18,468.81 1,408.49 1,000.00

426,245.31

449,637.93

75,390.93

1,000.00 840.30
1,000.00 164.03
2,500.00 1,000.00 2,000.00 2,200.00 1,235.00 1,000.00 2,200.00
500.00 1,000.00

1,000.00 840.30
1,000.00 164.03
2,500.00 1,000.00 2,000.00 2,200.00 1,235.00 1,000.00 2,200.00
500.00 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 0.00

599

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1,1996
FUNDS FOR DESIGNATED SCHOLARSHIPS(Continued MDY Enlisted Spouses Club Youth for Drug Free Bruno Memorial Scholarship Kiwanis of Covington Barrow Community Adult Pilot Club of Eatonton McCollough Scholar Fund Social Circle High School Edd Memorial Fund The Willits Foundation Mount Vernon Mills Circuit City Foundation Dublin-Laurens Jr Miss Randy King Memorial Fund Bank of Gray American State Troopers Watson-Brown Andrew Haley Memorial Scottish Rite Griffin Industries Knight College Resource Shield Club Primitive Baptist Hart County High School Hart County Boosters Club GEICO Performance Grant WRS Jr Woman's Club Churches Home Foundation Kiwanianne of Griffin Henry County High Foundation Green-Taliferro TY Cobb Foundation Lakeview Academy Newton General Hospital Trinity Christian South Gwinnett PTSA South Georgia District of Civitan Citizens and Southern Snapping Shoals College Board American Business Women Kiwanis Club of Griffin RGR Tobacco Company Fairview Park Hospital First Shiloh Association Taylor County Band Boosters Georgia Educators Foundation Guild Winn Dixie Dewitt Moody Fund Rockfort Foundation Georgia Rural Water Association Oliver Morton Chapter Tools & Equipment Incorporated National Merit Scholarship Vidalia Lions Club Perry High School

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

1,000.00 1,000.00
833.00 3,513.20
100.00 500.00 200.00 2,140.50 2,000.00 5,000.00 1,000.00 1,500.00 950.00 500.00 667.00 1,000.00 8,400.00 500.00 500.00 3,000.00 6,900.00 3,663.00 750.00 500.00 1,000.00 1,500.00 57,330.00 500.00 800.00 1,000.00 1,750.00 1,200.00 10,000.00 3,000.00 1,500.00 1,250.00 650.00 500.00 1,000.00 2,750.00 598.00 500.00 333.00 500.00 3,000.00 100.00 100.00 583.00 1,000.00 750.00 353.40 2,750.00 3,200.00 1,000.00 1,250.00 667.00 500.00 175.00

1,000.00
833.00 3,513.20
100.00 500.00 200.00 2,140.50 2,000.00 5,000.00 333.00 1,500.00 950.00 500.00 667.00 1,000.00 8,400.00 500.00 500.00 3,000.00 6,900.00 2,997.00 750.00 500.00 1,000.00 1,500.00 57,330.00 500.00 800.00 1,000.00 1,750.00 1,200.00 10,000.00 3,000.00 1,500.00 1,250.00 650.00 500.00 1,000.00 2,750.00 598.00 500.00 333.00 340.40 3,000.00 100.00 100.00 333.00 1,000.00 750.00 353.40 2,750.00 3,200.00 1,000.00 1,250.00 667.00 500.00 175.00

0.00 1,000.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 667.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 666.00 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 0.00 159.60 0.00 0.00 0.00 250.00 0.00 0.00 Q.OO 0.00 0.00 0.00 0.00 0.00 0.00 0.00

600

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUND BALANCE

JULY 1, 1996

FUNDS FOR DESIGNATED SCHOLARSHIPS(Continued

HCA Foundation Scholarship

' William Carter Company

America's Junior Miss

Crowell Methodist Men

OKI Telecom Company

Arnold Scholarship

JC Ward Memorial

F &W Forestry Services

Fayette Presbyterian

International Order of Rainbow

Warrier Foundation

Walton Lodge

Little People of America

Alpha Delta Kappa

Suntrust

Furman University

Kingsland Woman's Club

NAACP

Woodbine Woman's Club

Bibb County Board of Education

Philadelphia Education

John Rogers Howard Trust

Lambda Kappa Mu

Parents Without Partners

Georgia Civil Justice Foundation

Sheet Metal Work International

Lambda Phi Chapter

Redding Fund

Hattie Marshall

Pilot Club of Monroe

Mid Georgia Chapter Society of CPA

Department of Human Resources

Georgia County Welfare Association Foundation

Georgia Certrified Public Accounts

CCHS Alumni Association

Jasper Lodge 50 F & M

American Legion Post 583

Apparel Brands

Covington BPOE 1806

L I U Scholarship

8,156.00

The William Carter Company

334.00

Clark-Schwebel Incorporated Scholarship

Duluth High School Scholarship

Hicks Scholarship

1,000.00

National Football Foundation

1,000.00

Loganville High School

700.00

Women of the Moose

Trust Company Bank of Middle Georgia

668.00

Tucker Fedral Scholarship

681.00

Student Incentive Grant

Minority Teachers Scholarship

5,296.22

Regents Scholarship

Regents Graduate Opportunity Scholarship

27.00

Jaques Foundation

168.00

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

500.00 500.00 150.00 500.00 2,000.00 3,850.50 400.00 235.00 150.00 100.00 1,054.00 500.00 1,000.00 350.00 666.67 1,584.00 500.00 250.00 1,000.00 1,500.00 1,000.00 235.00 200.00 500.00 500.00 2,500.00 500.00 800.00 125.00 1,000.00 1,000.00 600.00 565.00 1,000.00 951.40 500.00 834.00 500.00 500.00
500.00 500.00
(600.00) 670.00
39,136.00
5,800.00 19,973.00
3,200.00

500.00 500.00 150.00 500.00 2,000.00 3,850.00 400.00 235.00 150.00 100.00 666.00 500.00 1,000.00 350.00 666.67 1,584.00 500.00 250.00 1,000.00 1,500.00 1,000.00 235.00 200.00 500.00 500.00 2,500.00 500.00 800.00 125.00 1,000.00 1,000.00 600.00 565.00 1,000.00 951.40 238.75 334.00 500.00 500.00 8,156.00
500.00 500.00
845.97 100.00 670.00
38,986.00 2,000.00 5,300.00
19,167.00 3,200.00

0.00 0.00 0.00 0.00 0.00 0.50 0.00 0.00 0.00 0.00 388.00 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 0.00 261.25 500.00 0.00 0.00 0.00 334.00 0.00 0.00 1,000.00 154.03 0.00 0.00 668.00 681.00 150.00 3,296.22 500.00 833.00 168.00

601

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUND BALANCE

JULY 1,1996

FUNDS FOR DESIGNATED SCHOLARSHIPS(Continued

Lancaster Trust

2,000.00

Milledgeville Music Club

100.00

Grace Foundation

0.50

Braswell Fund

Macon Mall Scholarship

206.50

Gamma Beta Phi Society

33.34

Houston Medical Center

Chipman Union Foundation

Middle Georgia Orhtodox Baptist Association

126.00

Englehard Corporation

50.00

McDuffie Scholarship

Georgia Mining Foundation

500.00

Prince Hall 0 E S

Bibb Foundation

0.66

Union Missionary Baptist Association

100.00

Page Scholarship

216.33

American Assn University Women Milledgeville Chap

750.00

Georgia Chapter National Hemophiliac

21.01

Pennsylvania H E A A

Air Force Aid Society

Ideal Chapter No 101

200.00

Wai-Mart Foundation

333.00

R A Bowen Trust

David R. Brooks Scholarship

334.00

Delta Sigma Theata

150.00

Rota_ry Clubs

500.00

Road Package System

201.51

Greater Hall Chamber

250.00

Georgia Pacific Foundation

625.00

Northside Hospital

1,000.00

SPFS, Incorporated

Sav-A-Life Ministry

Exchange Club of Forsyth

Kiwanis Club of Conyers

TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

25,728.07

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

1,500.00 2,000.00 6,300.00
3,809.29
2,000.00 1,000.00 1,850.00 4,533.00
500.00
1,170.00 6,500.00
1,000.00 3,600.00
(334.00)
416.67 994.85
500.00 500.00 500.00 1,000.00

2,000.00 1,400.00 2,000.00 6,300.00
3,809.29
2,000.00 1,500.00 1,600.00 4,533.00
216.00 500.00
910.00 6,500.00
1,000.00 3,600.00
916.67 696.44 250.00
1,000.00 500.00 500.00 500.00
1,000.00

0.00 200.00
0.50 0.00 206.50 33.34 0.00 0.00 126.00 50.00 0.00 0.00 250.00 0.66 100.00 0.33 750.00 21.01 260.00 0.00 200.00 333.00 0.00 0.00 150.00 0.00 499.92 0.00 625.00 0.00 0.00 0.00 0.00 0.00

304,964.81

315,210.02

15,482.86

602

GEORGIA COLLEGE AND STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

PAYROLL OPERATIONS Payroll Deductions 1 ORP-TIAAICREF ORP-Valic ORRP-Pian 3 Cont-ORP-TIAAICREF Cont-ORP-Valic TSA Nationwide Long Term Disability-3 Long Term Disability-4 Long Term Disability-2 TSA American Express Financial Vanguard/Fidelity Trust TSA Merrill Lynch AAUP Georgia Defined Contribution TSA Twentieth Century TSA Fidelity Investment TSA Lincoln Investment TSA TIAA-CREF Group Insurance-Health Cobra TSA Georgia Employees Long Term Disability TSA United Of Omaha Teachers Retirement FICA Federal Withholding Taxes State Withholding Taxes Group Insurance-Life Group Insurance-Health Garnishments Savings Bonds Rent TSAValic TSA Lincoln TSA Equitable TSA Anchor National Federal Tax Levies Earned Income Credit Charitable TSA Kemper Investors TSA Metlife Resources FICA Retirement Group Insurance-Life Group Insurance-Health Group Insurance-Dental Court Order-Bankruptcy Credit Union College Foundation Miscellaneous FICA Medicare FICA-Medicare
TOTAL PAYROLL OPERATIONS
TOTALAGENCYFUNDS

FUND BALANCE JULY 1, 1996

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

10.00 0.03
276.57
71.15 11.67 1,527.62 80,708.59 6,787.89 27,132.90 52.36
0.00 977.00
102.86
904.48 31.23
3,582.00 82,324.00 10,198.00
271.00
750.13
215,719.48 $340,231.10

166,554.85 56,714.07 1,749.69
195,285.86 65,670.79 14,521.49 3,427.69 6,537.32 19,709.66 78,774.96 17,360.04 7,695.00 548.10 47,568.68 13,226.00
110,843.09 12,000.00 95,080.48 29,714.34 16,720.00 10,628.30 1,250.00
767,337.51 1,189,483.39 2,593,282.13
871,279.45 105,101.39 492,058.76
6,101.05 4,293.75 63,751.47 84,589.70 3,519.00 67,588.00 9,675.00 3,195.08 3,371.55 10,740.12 2,500.00 6,000.00 1,189,501.99 2,004,066.48 81,696.96 1,799,623.86 187,545.05 28,962.93 366,727.50 18,132.43 22,209.05 301,063.01 301,067.36
13,556,044.38
$14,287,254.50

166,554.85 56,714.07 1,749.69
195,285.86 65,670.79 14,496.49 3,427.69 6,537.32 19,986.23 78,469.96 17,360.04 7,695.00 548.10 47,564.70 13,201.00
110,726.59 12,000.00 95,080.48 29,714.34 16,720.00 10,699.45 1,200.00
767,349.18 1,189,483.39 2,593,281.83
951,988.04 109,299.14 497,008.58
5,952.95 4,200.00 61,406.54 84,464.70 3,519.00 67,424.00 9,600.00 3,297.94 3,371.55 10,740.12 2,500.00 5,500.00 1'190,015.27 2,004,000.71 81,599.96 1'794, 158.86 188,394.05 28,578.93 366,727.50 18,100.43 22,347.35 301,063.01 301,067.36
13,637,843.04
$14,402,690.99

0.00 0.00 0.00 10.00 0.03 25.00 0.00 0.00 0.00 305.00 0.00 0.00 0.00 3.98 25.00 116.50 0.00 0.00 0.00 0.00 0.00 50.00 0.00 0.00 1,527.92 (0.00) 2,590.14 22,183.08 200.46 93.75 3,321.93 125.00 0.00 164.00 75.00 0.00 0.00 0.00 0.00 500.00 391.20 97.00 3,679.00 87,789.00 9,349.00 655.00 0.00 32.00 611.83 0.00 0.00
133,920.82
$224,794.61

603

THIS PAGE LEFT BLANK
604

Georgia Southwestern State University
FINANCIAL REPORT
For the Year Ended June 30, 1997

GEORGIA SOUTHWESTERN STATE UNIVERSITY Americus, Georgia

Michael L. Hanes
President

C. Alan Parks
Vice President for Business and Finance

605

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

GEORGIA SOUTHWESTERN BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Entemrises RESTRICTED

TOTAL

$825,723.37 262,931.12 64,467.06 37,640.73
~1 '190,762.28

$41,889.33 237,451.17 170,301.31
995.06
~450,636.87

$102,461.07 217,145.36 251,316.01
~570,922.44

$970,073.77 217,145.36 751,698.30 0.00 234,768.37 38,635.79
0.00 0.00 0.00 0.00 0.00 0.00 0.00
~2.212,321.59

$316,290.32

$40,387.12

731,856.84

152,338.44

1,048,147.16

192,725.56

$0.00 0.00

$356,677.44 0.00 0.00 0.00
884,195.28 0.00
1,240,872.72

67,500.00 59,002.35 10,303.09
5,809.68
142,615.12
~1,190,762.28

170,301.31 78,493.79
9,116.21
257,911.31
~450,636.87

570,922.44
570,922.44
~570,922.44

0.00 237,801.31
0.00 137,496.14
19,419.30 0.00
5,809.68 0.00 0.00
570,922.44 0.00 0.00 0.00
971,448.87
~2,212,321.59

606

STATE UNIVERSITY SHEET June 30, 1996

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGENCY FUNDS

$283,106.96 1,057,934.51

$0.00 383,606.63

$1,133,711.96 6,032.56

$753,597.55 4,250.00

$0.00

$13,175.21

18,320.00 25,503,901.22
2,253,166.02 4,677,727.98 4,771,958.32

$1 ,341,041.47 $383,606.63 $1 '139,744.52 $757,847.55 $37.225,073.54

$0.00

$0.00 $1,138,544.54

$94,437.46

$0.00

$13,175.21 $0.00

0.00

0.00 1'138,544.54

94,437.46

13,175.21

0.00

13,175.21

663,410.09

209,753.22

1,199.98

37,225,073.54

1'131 ,288.25
--1,34 10:4.1.:..'!_~

383,606.63 383,606.63

1,199.98

$1,341,0_4JA?_ __1383,606.63 $1,139,744.52
-~-----

663,410.09 37,225,073.54 $757,847.55 ~~5,073.54

0.00 ~13, 175.21

607

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations Unexpended Plant Funds - E!TIC Trust 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 Funds To State Treasury- LotteryFunds/Regular 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 TRANSFERS
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, 1997

GEORGIA SOUTHWESTERN
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enternrises

FUNDS RESTRICTED

$17,352,742.32

$0.00 3,548,424.28

$0.00

2,182,023.12 1,070,231.98
9,704.97 885,648.30
57,387.98

6,849.46 $17,359,591.78

165.91 $3,548,590.19

251,316.01 $4,456,312.36

TOTAL CURRENT
FUNDS
$17,352,742.32 3,548,424.28 0.00 0.00 2,182,023.12 1,070,231.98 9,704.97 885,648.30 57,387.98 0.00 0.00 0.00 7,015.37 0.00 251,316.01
$25,364,494.33

$17,359,166.38 5,316.76 1332.26 1,524.31
$17,367,339.71 (7,747.93)

$3,422,488.70

$4,377,911.76 60,503.87

128.03

$3,422,616.73 125,973.46

$4,438,415.63 17,896.73

$21,737,078.14 3,422,488.70 60,503.87
5,316.76 1,332.26
0.00 0.00 1,652.34
0.00 0.00 0.00 0.00
$25,228,372.07
136,122.26

0.00 (7,747.93) (6,771.43) 157,134.48
~142,615.12

(157,425.36)

(157,425.36)

0.00

(31 ,451.90)

17,896.73

{199.15)

{316,810.54)

289,562.36

869,836.25

~257,911.31 __$570,922.44

0.00 (157,425.36) (157,425.36) {21 ,303.1 0) {323,781.12) 1,316,533.09 ~971 ,4.48.87

608

STATE UNIVERSITY
IN FUND BALANCES June 30, 1997

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

47,693.33

Unexpended

PLANT FUNDS Renewals And Replacements

$0.00

$0.00

$1 '134,418.00

Investment In Plant
$0.00

27,826.91

80,600.00 113,319.74

40,588.96 $116,109.20

$0.00

664.21 742.69 $1,329,744.64

5,114.28 $5,114.28

2,178,160.51 $2,178,160.51

54,909.75 908.87
$55,818.62 60,290.58

106.71 96.60

1 '165,313.22 179,731.44

211,301.39 16,049.80

$0.00

$1,345,247.97

$227,351.19

0.00 - - - (15,5_93.31) - - (222_._236.91)

296,917.47
$296,917.47 1,881,243.04

~--16,500.00

140,925.36

0.00

0.00 ~----'1:.::6=,500.00 _ _ _1_4~0. 925.36

~~~-

60,290.58

0.00

996.67

(81 ,311.55)

0.00 1,881,243.04

~~-=-38'-"3"--",60~.:_6_:3_

203.31 _ _ _7_4'--'."4,721.64 $1..199.9 __$_663_A_10.0_9

35,343,830.50 $]1,225,073.54

609

GEORGIA SOUTHWESTERN STATE UNIVERSITY
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Equipmentrrechnology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues
Sales and Services of Auxiliary Enterprises
TOTAL REVENUES
EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures I nstri.Jction Research Public Service Academic Support Student Services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Hospital and Clinics Total Educational and General 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 To State Treasury- Lottery Funds/Regular
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

$4,822,830.50 11,150,084.00
134,000.00 60,172.66
331.21

$0.00

$0.00

2,151,220.63 1,082,472.41
10,316.60 1,133,902.12

1,104,022.13 81,301.82
17,352,742.32
17,352,742.32

0.00 3,548,424.28 3,548,424.28

4,377,911.76 4,377,911. 76

8,963,373.30 133,877.30 4,158.87
1,713,892.13 1,539,260.61 2,824,861.77 1,972,053.40
207,689.00
17,359,166.38

0.00 3,422,488.70

520,018.60 242,288.80 508,862.97
939.05 162,467.67 114,571.16
2,828,763.51
4,377,911.76

17,359,166.38

3,422,488. 70

4,377,911.76

5,325.15
{5,316.76) {1 ,332.26)
{1,323.87)

(157,425.36) 37.88
(157,387.48)

17,896.73 17,896.73

NET INCREASE (DECREASE) IN FUND BALANCES

(P,747.93)

(~31 ,451.90)

~17,896.73

TOTAL CURRENT
FUNDS
$4,822,830.50 0.00
11,150,084.00 134,000.00 0.00
2,211,393.29 1,082,472.41
10,316.60 1,134,233.33
0.00 0.00 0.00 0.00 1,104,022.13 0.00 81,301.82 21,730,654.08
3,548,424.28
25,279,078.36
9,483,391.90 376,166.10 513,021.84
1,714,831.18 1,701,728.28 2,939,432.93 1,972,053.40 3,036,452.51
0.00 21,737,078.14
3,422,488. 70
0.00
25,159,566.84
17,896.73 (157 ,425.36)
5,363.03 0.00
{5,316.76) {1,332.26)
(140,814'.62)
(~21 ,303.1 0)

610

GEORGIA SOUTHWESTERN STATE UNIVERSITY
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

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

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hosgital

Activities

$17,062,495.80

$290,246.52

AUXILIARY ENTERPRISES
$0.00 3,548,424.28

6,819.46

30.00

165.91

TOTAL REVENUES AND OTHER ADDITIONS

17,069,315.26

290,276.52

3,548,590.19

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

17,062,053.69
5,316.76 1332.26 1,524.31

297,112.69

3,422,488.70

0.00

128.03

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

17,070,227.02

297,112.69

3,422,616.73

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers

(157,425.36)

TOTAL TRANSFERS AMONG FUNDS

0.00

0.00

(157,425.36)

NET INCREASE (DECREASE) IN FUND BALANCES

(911.76)

(6,836.17)

(31 ,451.90)

ADJUSTMENTS/RECLASSIFICATIONS

(6,771.43)

(199.15)

BEGINNING FUND BALANCE

91,295.96

65,838.52

289,562.36

FUND BALANCE, JUNE 30, 1997

$83,612.77

$59,002.35

$257,911.31

TOTAL
$17,352,742.32 3,548,424.28 0.00 0.00 0.00 0.00 0.00 7,015.37 0.00
20,908,181.97
17,359,166.38 3,422,488. 70 0.00 0.00 5,316.76 1,332.26 1,652.34 0.00
20,789,956.44
0.00 (157,425.36)
(157,425.36)
(39, 199.83)
(6,970.58)
446,696.84
$400,526.43

611

GEORGIA SOUTHWESTERN STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

CURRENT FUNDS REVENUES Educational anti 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 Equipment!Technology/Constructtion Trust Fund 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-Transcripts Fees-Deriso Swimming Pool Fees-Returned Checks Fees-Coin Operated Copiers Fees-1 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 Eliminate Quasi-Revenue Other Sources Administrative Cost Allowance College Work-Study Program SEOG Pell Grants Program Group Insurance Continuation Program Veterans Administration Rental of Facilities Testing Fees Other Revenue Student Activities - Other
Total Educational and General

UNRESTRICTED

RESTRICTED

TOTAL

$3,877,296.50 368,075.00 13,235.00 238,290.00 207,689.00 118,245.00
10,922,894.00 162,190.00 65,000.00 134,000.00 60,172.66
331.21
3,710.00 7,373.00 3,000.00 2,103.30 17,672.65
360.00 1,935.00
1,025,562.18 3,415.00 4,203.00
34,688.00
69,152.98 (69,152.98)
4,335.00 172.64 448.62
5,620.00 7,651.00 11,118.04 51,956.52
17,352,742.32

$0.00
2,151,220.63 1,082,472.41
10,316.60 1,071,519.81
62,382.31
4,377,911.76

3,877,296.50 368,075.00 13,235.00 238,290.00 207,689.00 118,245.00
10,922,894.00 162,190.00 65,000.00 134,000.00
2,211,393.29 1,082,472.41
10,316.60 1,071,851.02
62,382.31
3,710.00 7,373.00 3,000.00 2,103.30 17,672.65
360.00 1,935.00
1,025,562.18 3,415.00 4,203.00
34,688.00
69,152.98 (69,152.98)
0.00 0.00 4,335.00 172.64 448.62 5,620.00 7,651.00 11,118.04 51,956.52
21,730,654.08

612

GEORGIA SOUTHWESTERN STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

CURRENT FUNDS REVENUES 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 - 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

UNRESTRICTED

RESTRICTED

TOTAL

992,130.19 28,572.67 28,270.84
612,178.92 11,762.33 22,932.69 3,056.39 5,679.59
816,351.76 751.93
434,129.00 227,111.91
227,982.00 2,690.50
40,349.71
40,238.84 2,090.00
33,426.01 18,719.00
3,548,424.28
$20,901 '166.60

992,130.19 28,572.67 28,270.84

612,178.92 11,762.33 22,932.69 3,056.39 5,679.59

816,351.76 751.93

434,129.00 227,111.91
0.00

227,982.00 2,690.50

40,349.71

40,238.84 2,090.00

33,426.01 18,719.00

0.00

3,548,424.28

$4,377,911.76 ~~279,078.36

613

EDUCATIONAL AND GENERAL EXPENDITURES INSTRUCTION General Academic Instruction

Division of Arts and Sciences

Arts and Sciences-General

Dept of Biology

Dept of Chemistry

Dept of English & Modern Languages

Dept of Fine Arts-General

Dept of Art

Art Gallery

Dept of Music

Theater Production

Dept of Theatre

Dept of Geology & Physics

Dept of History & Political Science

Distinguished Professor

.0..1..

Dept of Mathematics

""'

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 Dept of Physical Education Education/Prep Project (ASU) Deriso Swimming Pool Education/P-16-SFI

Center for Asian Studies Division of Nursing Learning Resource Center Quality Improvement Funds

Community Education Reading Analysis Clinic Dept of Continuing Education Prepartatory & Adult Basic Education Dept of Developmental Studies
- - NWP-Southwest Georgia Writting Project

TOTAL INSTRUCTION

GEORGIA SOUTHWESTERN STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND

C

L

AS ----

S---I-F--I--C--

A

T

IO
---

N
-

_ Unrestricted ---

~estrictecl --------------------

__ Tqtal ___

-- --

-------------

---

OBJECT CLASSIFICATION

---~-----------------

- - - - - - - - - - - - ---------~~-----

Operating

-------------~

Personal

Supplies &

~S,ef\liC::e~--= -- c=TI~Y~L--~=c ='- Exp~!]_$_~~-c=.= =--Bllir?_r:!lt:ll'l!____:

$18,131.24 379,454.21 232,429.39 678,168.69 506,819.60
8,929.82 778.12
36,794.68 49,612.73 11,611.79 346,012.95 509,122.46 44,550.00 370,222.15 430,010.63
0.00 688,350.49
1 '138.26 0.00
317,298.88 85,809.44

6,418.00
24,495.44 12,500.00
5,364.65

$18,131.24 385,872.21 232,429.39 678,168.69 506,819.60
8,929.82 778.12
36,794.68 49,612.73 11,611.79 346,012.95 509,122.46 69,045.44 370,222.15 442,510.63
688,350.49 1 '138.26
322,663.53 85,809.44

$16,348.96 369,596.03 221,031.71 667,260.06 491,595.25
47,537.31 2,600.00
334,057.05 497,232.98
61,951.16 364,020.66 437,564.96
663,613.16
291,540.68 30,917.77

$0.00 1'155.79 1,085.63
847.68 1,251.05
200.00
1,287.44 971.25 725.67 173.84 300.00
3,524.07 631.28
1,322.17

$1,782.28 13,941.39 10,312.05 10,060.95 13,973.30
8,929.82 778.12
10,016.68 2,075.42 9,011.79
10,668.46 10,918.23
6,368.61 6,027.65 4,645.67
17,233.26 506.98
18,202.27 20,491.67

1,395,316.35 49,731.92
517,644.31 4,905.95
18,553.22 5,000.00 0.00
857,644.01 566.30
38,202.00

14,020.76
17,112.00 0.00
338,742.74

1 ,409,337.11 49,731.92
517,644.31 22,017.95 18,553.22 5,000.00
338,742.74 857,644.01
566.30 38,202.00

1 ,305,114.86
500,956.68 15,200.73 9,384.43 2,153.00
173,851.49 815,595.63
33.00

28,868.92 1,978.64 218.75
9,952.95 2,679.05

73,592.18 49,731.92 14,708.99
4,779.47 9,168.79
152,725.30 33,319.33 533.30

3,483.73 1 ,005,856.43
0.00 344,887.40 - _.;336.1_

0.00 67,194.07
0.00 34,170.94
-~-----------~

3,483.73 1,073,050.50

256,664.00

379,058.34

338,427.99

- -- _,33~1_5 --- -- -- q,363]4

7,653.82 1,707.11

3,483.73 808,730.68
38,923.24 972.41

_______!l,9Ei_~,~73.3o_ _ ___.?10,0_1_1!-Q ___ 9,4_83,39_1_.90 _ z.~1 ~Ls_1~.:2.~ --- -- Ei__._q_35:1_1 ___J.~,)_1_3.!}4_

$0.00 1 '179.00
26,578.00
3,980.00 11,598.41 34,400.00
1,761.15 1,819.00 2,847.00 2,213.00 6,050.00 38,202.00
2.00
- _j 312,629.56_

GEORGIA SOUTHWESTERN STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted .

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

RESEARCH

Individual or Project Research

Dept of Biology

Dept of Geology & Physics

Dept of History & Political Science

Dept of Psychology & Sociology

Matching Mullite of America

32.00

Division of Business Administration

Center for Economic & Business Develop-Matching

9,110.40

School of Education

Technology Center General

2,730.00

Instructional Technology Equipment

115,000.00

Lab for Regents

7,004.90

Restricted
4,549.07 50,187.68
2,540.00 128,346.21
39,712.59 16,953.25

0)

~

(11

TOTAL RESEARCH

133,877.30

2'!2,288.80

Total
4,549.07 50,187.68
2,540.00 128,346.21
32.00 39,712.59
9,110.40 16,953.25 2,730.00 115,000.00
7,004.90 0.00 0.00 0.00
. 37(),_166:1.9_

---~ _ _ OEI J E C T (;_!,~~s_~lLI_C A.IlQ.N_ _~---------

Operating

Personal

Supplies &

Services_

_"JrIY_e_L=~ ---~~~~~~""-=- "'"cf:g_uipmeoL,=,

2,260.00 20,747.12
2,000.00 114,159.73
34,736.40 7,910.40
14,455.00

516.00 1,813.73
540.00 2,211.26
172.64
77.00

1,773.07 9,999.83
8,575.22 32.00
4,803.55 1,200.00 2,046.25
10,954.99 3,737.90

17,627.00 3,400.00
375.00 2,730.00 104,045.01 3,267.00

196,??~..~

5,3?0.61_ ___ .1_3.._122~ ~-. _1_~1.44~._()1_

PUBLIC SERVICE Community Services
Upward Bound Program Rosalynn Carter Institute School of Education Theatre Production Third World Series
TOTAL PUBLIC SERVICE

4,1~8.87
4,158.87

212,463.48 246,647.74
2,500.00 47,251.75
08_,862.9!

212,463.48 246,647.74
2,500.00 47,251.75
4,158.8_7
.. 51~.02J.84

112,116.71 204,929.16
2,000.00 6,827.25

1,531.79 3,739.14
10,122.69

-- - - - - - - - - - -

-----

98,814.98 33,373.44
500.00 30,301.81
4._158.87

325,873.1?

_ _1,3~~:15? . ___ 1(57,149.10

4,606.00
_ _ _4, 6.9_6"' OQ

ACADEMIC SUPPORT Libraries
James Earl Carter Library Educational Media Services Instructional Technology Center Connecting Students With Services Instructional Tech-Equipment Academic Computing Support Computer Center-Academic Support Ancillary Support Early Childhood Development Center

652,688.29
151,661.62 4,600.00
113,710.30
179,877.76
6,830.49

652,688.29
151,661.62 4,600.00
113,710.30
179,877.76
6,830.49

458,223.27 94,628.16
131,263.88 849.31

2,703.21 821.97
216.50

35,428.01
54,092.45 4,600.00
31,851.62
21,656.66
4,213.18

156,333.80 2,119.04
81,858.68 26,740.72
1,768.00

GEORGIA SOUTHWESTERN STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND

C

L--A

S
--

S---I-

-F--

I-C--

A--

T--I-O---N---

-

-

-

-

-

-

-

-

-

-

-

-

OBJECT CLASSIFICATION
---~------------ ------~---~-~------------
Operating

Personal

Supplies &

Unrestricted .. EDUCATIONAL AND GENERAL EXPENDITURES (Continued)--- --

. -

Restricted

-----

--

..

-

--

.. .. Iot(ll

_SeiYLGeL. _ .__.IraveL____

-

---------~---

- -------------~

- - - - - - - ----~

__ E;xpenses
.

---EgiJjllment ___

A C A D E M I C S U P P 0 R T (Continued)

Academic Administration

Office of Academic Services

145,010.94

145,010.94

105,306.51

313.94

39,390.49

Director of Graduate Studeies

6,956.37

6,956.37

230.66

6,725.71

Dean of Arts & Sciences

3,662.96

3,662.96

3,662.96

Dean of Business Administration

98,631.19

98,631.19

98,631.19

Dean of Computer & pplied Science

90,957.47

90,957.47

90,957.47

Dean of Education

98,081.83

98,081.83

98,081.83

Dean of Nursing

3,694.12

3,694.12

3,694.12

Minority Advising Program

11,984.99

11,984.99

1,298.74

938.80

9,747.45

Academic Personnel Development

Faculty Development Program

12,942.80

12,942.80

9,376.62

3,566.18

Professional Development-SFI Connecting Teachers/Tech-Lottery

5,300.00 58,996.63

5,300.00 58,996.63

4,415.00 672.93

885.00 27,787.44

30,536.26

Connecting teach/Tech-Faculty Dev Workshop

4,480.00

4,480.00

3,082.00

1,398.00

Interactive Rooms Modei-SFI

.O....l

Field station Environmental Geology

Ol

Visualization Across Curriculum

23,001.48 4,000.63 7,483.84

23,001.48 4,000.63 7,483.84

13,152.00 1,256.83

600.00

2,484.48 2,743.80 7,483.84

6,765.00

Innovative Approaches in Teaching Faculty Staff Development-Foundation

1,338.14

939.05

1,338.14 939.05

472.96

339.05

865.18 600.00

Course and Curriculum Development

Connect Teacher/Tech-Course Development P-16 Network Planning/SF!

18,000.00 10,000.28

18,000.00 -1-0-,-0-0-0--.2-8-

12,000.00

6,000.00

1,076.50

-

-

- ---~---------

----~~~?.43

-------!13..:~.

-~-

5,863..Q~

TOTAL ACADEMIC SUPPORT

. __ J.zg~92.!3_ ------------9--3-9--.0--5- _J2.l'!~~LS. ___ !,1_1J...37.I.3 --~~374..!!_ _ _ ?4,834.84 ----.~.1J. !!84.5.Q_

STUDENT SERVICES Student Services Administration
Vice President for Student Affairs Student Activities Counseling and Career Guidance Office of Guidance & Counseling
Student Support Services Student Support Services - Matching Office of Student Placement Financial Aid Administration Financial Aid Administration Student Admissions Office of Admissions Student Records Office of Registrar

230,314.72 297,112.69
96,176.64
632.01 118,108.70

162,467.67

230,314.72 297,112.69
0.00 96,176.64 162,467.67
632.01 118,108.70

184,079.21

184,079.21

439,042.92

439,042.92

-

_1~,793.72 - - - - - - - - -~173,7~3.72

182,132.21 75,154.21
95,240.62 134,158.00
111 '177.27 169,531.99
284,828.44
1'!2.l.4-t.17_

1,826.41 12,252.54

38,580.97 201,044.06

7,793.64 542.01 363.00

936.02 17,963.03
90.00 6,568.43

2,378.47

12,168.75

19,259.15

133,769.20

-- --------- .. - - ~1.<1.49. 5!)

7,775.13 8,661.88 2,553.00
1,186.13

TOTAL STUDENT SERVICES

~--1_2~9.260,.1_ _ _ 162,<~67,~1. _J_,?01 ...728.28_ --- !,1~4,?Jl.~.~1_ .... _.-1-1..41_5.:?~

- ..-1-1.?.1.5JQ.Q1 - -- ?QJ176.1_4_

GEORGIA SOUTHWESTERN STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Ye.ar Ended June 30, 1997

FUND CLASSIFICATION -- - - - - - --~- - - - - - - - ----

OBJECT CLASSIFICATION ---------- --' ----------~-

-------------------------------------

Operating

Personal

Supplies &

Unrestricted EDUCATIONAL AND GENERAL EXPENDITURES (Continued) .

Restricted

Total_

Services..

Travel

,,-,-S~P~J')~~~,. . .,-l;quipJl)~l}~~=-c

INSTITUTIONAL SUPPORT

Executive Management

Office of the President

185,308.78

185,308.78

170,928.73

735.94

13,644.11

Office of V.P. for Academic Affairs

185,125.91

185,125.91

169,136.83

4,260.24

11,728.84

Office of V.P. for Business & Finance

133,693.32

133,693.32

130,168.70

613.45

2,911.17

Fiscal Operations

Accounting Services

223,762.28

223,762.28

213,372.33

501.55

9,888.40

Student Accounts

158,389.83

158,389.83

137,838.59

1,779.54

18,771.70

General Admin & Logistical Services

Office of Affirmative Action

24,050.14

24,050.14

22,478.06

396.38

1'175.70

Public Safety Services

460,625.41

460,625.41

427,094.21

2,433.12

24,894.08

6,204.00

Office of Human Resources

130,140.62

130,140.62

122,052.23

1,408.43

6,679.96

Campus Post Office-General

6,000.00

6,000.00

6,000.00

Campus Post Office-Departmental

49,523.39

49,523.39

46,328.10

3,195.29

Institutional Research & Testing

63,062.81

63,062.81

55,891.74

1,600.43

5,570.64

Office of Materials Management

97,459.71

97,459.71

93,542.50

3,917.21

.(.1..).

Office of Procurement

.....

Coin Operated Copiers

68,650.07 2,428.93

68,650.07 2,428.93

60,454.66

158.95

5,802.46 2,428.93

2,234.00

Copy Center

71,327.12

71,327.12

50,411.24

20,915.88

Less: Charges to User Departments

(69, 152.98)

(69,152.98)

(69, 152.98)

Administrative Computing Support

Computer Center-Administrative

181,276.60

181,276.60

99,129.37

692.93

53,805.19

27,649.11

Computer Center-Student Info Systems

166,279.04

166,279.04

82,290.79

8,962.89

24,691.08

50,334.28

Public Relations and Development

Office ofV.P. for University Advancement

241,901.96

12,677.91

254,5?'9.87

156,259.19

1,366.00

95,295.39

1,659.29

General Institution

Faculty & Staff Benefits-Non Payroll

339,365.35

339,365.35

339,365.35

General Institutional Expenses

79,691.74

165.47

79,857.21

21,065.22

134.25

58,657.74

FWSP - On Campus

31,9!)1-?4

____9_5,?21.'7'~

12_!,6J:9.52

.J~7_,13_?!).!)2

TOTAL INSTITUTIONAL SUPPORT

~.8~4.~61.77

11~,571.16

2,939,432,93

_2,35~,391L~Q

- 25,Q1_4.1Q

451,995.7_

1Q8,9~6.56_

OPERATION & MAINTENANCE OF PLANT Physical Plant Administration Building Maintenance Custodial Services Utilities Landscape and Grounds Maintenance

81,044.24 649,049.24 451,999.69 573,030.46 2_1.,_9_?~.7]'-

81,044.24 649,049.24 451,999.69 573,030.46 ?.!,9_2!)]7

73,272.65 325,194.17
112,213.21

484.04 77.62
868.08

7,287.55 311,656.64 451,999.69 573,030.46
93,16Q&3

12,120.81 1Q,687.65

TOTAL OPERATION & MAINTENANCE OF PLANT

1.,972_,()3_.1Q

!,97J.Jl53.49

510,680.03

1,429,71 -1,437,135.17

22,808._46

GEORGIA SOUTHWESTERN STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND C L A S S I F I C A T I O N ------------------------- ------------------------ -----------

Unrestricted __ _

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

SCHOLARSHIPS AND FELLOWSHIPS

Scholarships

Scholarships -Federal

Pell Grants

Supplemental Educ Opportunity Grant

JTPA Educational Assistance

Scholarships - State

Fee Waivers

207,689.00

HOPE Grants

Scholarships - Private

Scholarships - Endowment

8~stricted___ _

_Total ___

~--- ----- ---------

1,444,552.45 64,023.25 6,796.92
1,002,605.00 248,403.58
- _ _g3~._~l_

1,444,552.45 64,023.25 6,796.92 0.00 207,689.00
1 ,002,605.00
248,403.58 ---~38~d!_

____________O_ELJ EQ_I_ C L~~ S .1 f"_LC A_ILQ_N__________

Operating

Personal

Supplies &

- S~!YlC~S_

_ _ Tray_et__ -=-~~p~nse_s-.c= =-!;qujpm~t=

1 ,444,552.45 64,023.25
6~796.92
207,689.00 1 ,002,605.00
248,403.58 --- - 62,382.~

TOTAL SCHOLARSHIPS AND FELLOWSHIPS TOTAL EDUCATIONAL & GENERAL EXPENDITURES

2QI.(589.0Q_ . _ _?,828,76~~_1_ __}L0]..~"!_52.5J_

--------- 0.00 _____3,036,452.~- - - - - - - - -0-.-00-

__ 1_7J~5-~.1~~-~ - - 4,_377.~1.76 ___2_!,~7,07~~ __13,618,036.33 --~?.~-~:?1. ___.1_199..!.1!?4.05 ______Z._36,~"!~~~

.e..n..
CIO

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

m

ATHLETICS

Ul

Intercollegiate Athletics

TOTAL ATHLETICS

OTHER SERVICE Student Health Services Vending Operations Appliance Rentals Student Transportation Parking Operations

UNITS

TOTAL OTHER SERVICE UNITS

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

GEORGIA SOUTHWESTERN STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASS--IF--I-C--A-- T--I-O--N Operating

Supplies &

Travel

_ __E.><P~n~~s _

--

--- ----- -

_ E:_g_uiJlment

1,023,861.46 _1,023,861.46

1,023,861.46

445,284.<t!5

_2,0.!5_~!5Q

__ 5?~.!5~1.

_1,023,861~6

44!),284,45

.. 2,Q_!55.50 --- _!57..2~~-

0.00

622,031.66 7,237.68
629,269.34
771,842.81 _ 7I1 ,8<12.81

622,031.66
?,2~7.6_8 62~.~6~_,:34
77!,~42.81
7?1 ,842.1

63,587.44
_?!06'!~9? 65,6g~!)_
1 :3Q,JQ4.2_!5 1 :30,10<125

43.04 5.78
48.82

558,401.18 .. - _____ 5_,_!!)6Jl~
563,!56~ 1E5

998.99

- _6_1_0,?3_9_,!57

998.99 ____640_,_739_.5!_

0.00
---~-------
0.00

694,22.,81_ 694,2!52:~1-

69<t!~52.!!_1 _____ !<t?,_25~:5_0 --- 6~.<t,~5_2_.!l_1_ _____ 1~!2_~2.5_0_

9,883.76 ____!5:35_,11:?!5 ________!,_365.00
~.88:3,i'Et ____!53_5,?!5.!:.!5.!5 - ____1_,}65.00

211,438.39 25,081.10 775.47 38,379.05 _2.7:2~~:~.?.
. ~0;3,_262.28
:3.~~~,1~8_]~

211,438.39 25,081.10 775.47 38,379.05 -~1~8~._21

140,471.89 17,982.67 229.45 2,523.80
____ 12_,7!)~.20

__3()_3,26_?.2_8_ ____ 11:3.~LQ1

__3,422,488.79_ _____ Jl.s260J5I

1,842.91 8.35 0.64 7.07
481.80

69,123.59 7,090.08 545.38
35,848.18 ______ !<tl.31I.??

2,_34Qcll. ____126.~_5L!50_

15,3~1:.!!.1 ___2,1~,5:3!5,~- _____1,:35.()0_

TOTAL CURRENT FUND EXPENDITURES

_ $20,ZI3.1.955.Q8 __ $<t..3.7V!J1]_ . - --- -~--~-----

$~5.Jpj:!,p66J3A.

-- - - - - - - -

--

_ $14,51}Q,296.90 ------------- --

$197,850.37

__ $9,6:4MQ9~34 -- - -----------------

__$Z3M10.23

REVENUE Student Fees
Fees-Student Activities Other Sources Intramural Athletics GSW Chapter of NOW GSW Gospel Choir SouWester (Newspaper) Summer Orientation
Sales-Tickets/Concerts LGIP Interest Gospel Choir/Chamber Singers Concert Choir Habitat for Humanities Arts and Concerts Biology Club Chemistry Club Geology Club Springfest English Club Residence Hall Authority SABU Club Collegiate Music Educators Students of Business Organization Wellness Program Theatre Arts Activities
TOTAL REVENUE
EXPENDITURES Intramural Athletics lntramurals Administration Social and Entertainment Activities
Artist Associated Club Arts and Concerts Biology Club Chemistry Club Concert Choir ENAC Pride English and Foreign Language Club Geology Club Gospel Choir Gospel Choir/Chamber Singers Host and Marshals International Student Assosiation Marshall Student Center Programs Math Summation Music Educators NOW Chapter Residence Hall Association SABU Club Soccer Club Students of Business Organization Student Leadership Association Student Nursing Theatre Arts Activities Other Programs Student Government Student Government Activities

GEORGIA SOUTHWESTERN STATE UNIVERSITY
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30, 1997

500.00 101.70 4,377.06 1928.20 15290.00 3636.78 1747.16 500.00 50.00 482.73 5,431.32 266.50 236.61 1'146.76 1,543.60 20.00 10,101.49 2,941.63 355.91 467.29 20.00 811.78

$238,290.00 51,956.52

$290,246.52

362.16 5,486.23
119.48 236.61 250.00
0.00 205.00 2,903.16 775.00 5,520.00 181.71 1,501.52 63,727.40
0.00 146.00
45.95 13,895.55
5,014.38 285.00
1'126.29 9,139.07 2,000.00 1,411.61
0.00

74,060.59
114,332.12 10,057.37

620

EXPENDITURES (Continued) Student Publications
1
"Clay & Pine" Magazine "SouWester'' Newspaper 'Weatervane" Student Handbook Other 1 Human Relations Program Student Orientation Program Counseling Center Programs Other Programs
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments- Prior Year
ENDING FUND BALANCE

GEORGIA SOUTHWESTERN STATE UNIVERSITY
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30, 1997

115.24 22,661.45
2,500.00
6,329.74 21,806.23
3,033.21 42,216.74

25,276.69

73,385.92

297,112.69 (6,866.17)
65,838.52 30.00
$59,002.35

621

GEORGIA SOUTHWESTERN STATE UNIVERSITY
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30, 1997

REVENUES Student Fees
Fees -Athletics Other Revenue
Sales - Tickets -Athletic Events Interest Income GSW Hurricane Club Donation Sales - Concessions Sports Camps Other Income
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Baseball - Men Basketball - Men Basketball -Women Cheerleaders Cross Country - Men Cross Country -Women Volleyball - Women Softball - Women Golf- Men Recruitment Training Tennis- Men Tennis - Women Sports Information Hall of Fame Athletic Promotion Sports Camps
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments-Prior Year Transfers To Unexpended Plant
ENDING FUND BALANCE

$8,517.84 1,322.52
20,000.00 100,000.00
4,654.73 76,923.82 15,693.00

$434,129.00 227,111.91

199,623.47 45,518.81 113,690.98 68,511.95 5,126.11 9,930.01 2,528.95 57,806.29 24,256.28 13,592.43 2,060.61 10,594.53 45,107.72 20,089.83 4,618.47 3,459.60 635.00 67,101.77

$661,240.91
694,252.81 (33,011.90) 54,501.53
0.00 (16,500.00) $4,989.63

622

GEORGIA SOUTHWESTERN STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

FEDERAL FUNDS JTPA Educational Assistance JTPA- Remediation 5/96-8/96 JTPA- Counseling 5/96-8/96 JTPA- Remediation 4/97-8/97 JTPA- Counseling 4/97-8/97 EPA -Stream Monitoring U.S. Postal Service Department of Interior Media Grant NASA Grant 9-913 NASA "X-RAY" Southwest Georgia Writting Project Upward Bound FY 96 Extension Upward Bound FY 97 USDA Summer Food Service Program Student Support Services FY 96 Extension Student Support Services FY 97 Supplemental Educational Opportunity Grants-Prior Supplemental Educational Opportunity Grants-FY 96 Pell Grants-Prior Year Recovery Pell Grants-FY 97 Federal Work Study Program

($2,218.66) (7,750.51)
(13,278.92) 0.00 0.00 0.00 0.00
(6,749.77) 0.00 0.00
759.38 0.00 0.00
(261.89) 0.00 0.00 0.00 0.00 0.00 0.00 0.00

RECEIPTS
$6,033.60 33,091.77 33,383.58
0.00 0.00 3,773.07 6,000.00 22,936.82 4,151.88 20,039.22 31,750.00 102,618.62 121,205.53 3,844.79 29,456.72 146,008.36 (200.00) 68,515.25 (2, 181.29) 1,446,733.74 104,861.46

TOTAL FEDERAL FUNDS
STATE FUNDS Prof Stds Commision-Capstone Gerontology Grant PREP Grant Georgia DNR Reptile Research Interactive WWW HOPE Grant Program 96 HOPE Teacher 96 HOPE Promise HOPE Grant Program 97 HOPE Teacher 97 HOPE Grant Program 98 HOPE Teacher Program 98 Georgia Dept Industry, Trade & Tourism

(29,500.37)

2,182,023.12

576.44 0.00 0.00
(1 ,869.51) 0.00
(40,606.98) 34,042.00
0.00 (63,947.00) (28,384.00)
0.00
0.00

13,950.00 12,500.00 17,112.00
0.00 6,138.00 40,606.98 (34,042.00) 24,000.00 785,014.00 174,083.00
0.00 0.00 30,870.00

DEDUCTIONSfTRANSFERS

For Indirect, Adm

For Direct

Allow &Transfer

FUND BALANCE JUNE 30, 1997

$6,796.92 24,341.26 19,104.66
7,755.55 15,992.60
3,773.07 6,000.00 16,953.25 10,019.14 27,078.61 34,170.94 95,017.24 112,227.34 5,218.90 27,274.74 135,192.93
(200.00) 64,223.25 (2, 181.29) 1,446,733.74 95,727.78
2,151,220.63

$0.00 1,000.00 1,000.00
500.00 500.00
0.00 0.00 5,700.00 2,100.00 6,370.00 0.00 7,601.38 8,978.19 0.00 2,181.98 10,815.43 0.00 4,292.00 0.00 0.00 9,133.68
60,172.66

($2,981.98) 0.00 (0.00)
(8,255.55) (16,492.60)
0.00 0.00 (6,466.20) (7,967.26) (13,409.39) (1 ,661.56) (0.00) (0.00) (1,636.00) 0.00 (0.00) 0.00 0.00 0.00 0.00 0.00 0.00
(58,870.54)

14,020.76 12,500.00 17,112.00
0.00 5,364.65
(139.00) 0.00
26,000.00 731,477.00 145,699.00
75,318.00 24,250.00 30,870.00

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

505.68 0.00 0.00
(1 ,869.51) 773.35 139.00 0.00
(2,000.00) (10,410.00)
0.00 (75,318.00) (24,250.00)
0.00

TOTAL STATE FUNDS
LOCAL FUNDS Sumter County Landfill Research Crisp County GIS Project Crisp County Mosiquito Control City of Americus - POW Project
TOTALLOCALFUNDS

(1 00, 189.05)

1,070,231.98

1 ,082,472.41

7,899.49 0.00
522.79 (7,570.49)
851.79

(7,899.49) 1,500.00 1,229.46 14,875.00
9,704.97

0.00 1,142.40
776.00 8,398.20
10,316.60

0.00
0.00 100.00 231.21
0.00
331.21

(112,429.48)
0.00 257.60 745.04 (1,093.69)
(91.05)

623

GEORGIA SOUTHWESTERN STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1.1996

RECEIPTS

DEDUCTIONS/TRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

PRIVATE FUNDS American Cyanamid Research Fuller E. Callaway Chair Rosalynn Carter Institute Center for Business/Economic Development GSW Foundation-Admininstrative Support GSW Foundation-Book Account GSW Foundation-Convocations GSW Foundation-Scholarships GSW Foundation-Administrative Assistant GSW Foundation-Distinguished Professor GSW Foundation-Hurricane Club GSW Foundation-Lottery Matching -Tech Center GSW Foundation-Lottery Matching -Water Lab GSW Foundation-Thomas Biology Chair GSW Foundation-Faculty/Staff Development GSW-College Support GSW Foundation-Alumni Association GSW Foundation-Invested Funds GSW Foundation-SEOG Match Charles L. Mix Memorial Fund Mullite of America Weyerhauser Lake Research Georgia Power Summer Institute Taylor County Geology Research Reach of Song - Hiawassee Sporting Life Contract POW Mix Jimmy Carter Grant Korean High School Program Japanese Language Teacher Training English Language Institute INTERAC English Language Program Raymond E. Sullivan Scholarship World Communities
TOTAL PRIVATE FUNDS
ENDOWMENT FUNDS J. C. Roney Scholarship
TOTAL ENDOWMENT FUNDS
TOTAL RESTRICTED FUNDS-CASH BASIS
AMOUNTS EXPENDED BUT NOT REIMBURSED
TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

1,917.30 (9,939.03) (110,208.31)
737.73 (228.77)
0.00 (2.70) (4,332.00) (3.52) 0.00 0.00 (5,620.65) (1 ,322.73) 0.00 0.00 (10,000.00) (1,115.10) 144,184.54 (1 ,400.00) 348,775.40 15,039.92 6,441.47 73.72 1,299.08 1,803.35 0.00 12,683.57 3,794.00 2,050.64 20,904.91 63,607.43 338.72 13,690.14 0.00
493,169.11

3,000.00 9,939.03 283,857.13 8,260.00 4,608.67 9,417.98
160.64 216,478.83
3.52 15,400.63
1,043.39 5,620.65 1,322.73 3,750.03
939.05 13,896.56
3,169.14 (144, 184.54)
22,807.75 33,075.31 26,725.38
0.00 0.00 0.00 5,000.00 2,500.00 20,000.00 0.00 (2,050.64) 68,663.00 260,220.15 (338.72) 12,243.77 118.86
885,648.30

188,694.23

57,387.98

188,694.23

57,387.98

553,025.71

4,204,996.35

251,316.01

~869,836.25 _14_,_456,312.36

492.93 0.00
237,229.76 8,842.59 4,561.74 9,417.98 165.47
212,995.83 0.00
24,495.44 1,088.51 0.00 0.00 6,418.00 939.05 4,955.40 2,072.26 0.00
21,407.75 128,346.21
10,974.60 0.00 0.00
480.00 6,174.05 2,500.00 32,679.50 2,540.00
0.00 82,404.37 256,338.37
0.00 14,000.00
0.00
1,071 ,519.81
62,382.31
62,382.31
4,377,911.76
$4,377,911.76

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
60,503.87
~60,503.87

4,424.37 0.00
(63,580.94) 155.14 (181 .84) 0.00 (7.53) (849.00) 0.00
(9,094.81) (45.12) 0.00 0.00
(2,667.97) 0.00
(1,058.84) (18.22) 0.00 0.00
253,504.50 30,790.70 6,441.47 73.72 819.08 629.30 0.00 4.07 1,254.00 0.00 7,163.54 67,489.21 0.00 11,933.91 118.86
307,297.60
183,699.90
183,699.90
319,606.43
251,316.01
$570,922.44

624

GEORGIA SOUTHWESTERN STATE UNIVERSITY
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

BEGINNING FUND BALANCE 'Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Federal Capital Contribution-Perkins Loan Institution Capital Contribution-Perkins Loan Gifts and Grants Private-SABU Loan Fund Private-Roney Loan Fund Investment Income Federal Nursing Loan Perkins Loan Jackson Loan SABU Loan Comer Loan Roney Loan Interest Income - Loans Receivable Federal Nursing Loan Perkins Loan Fund Jackson Loan Fund Comer Loan Fund J. C. Roney Endowment Fund-Gain/Loss Service Charges-Jackson Loan Other Additions Late Charges Federal Nursing Loan Perkins Loan SABU Loan Comer Loan Fund Roney Loan Reimbursements Federal - Perkins Loan
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments Teaching Cancellations-Perkins loan Law Enforcement Cancellations-Perkins Loan Assigned to Dept of Education-Perkins loan Cancellations-Nursing-Perkins Loan Cancellations-Headstart Teaching-Perkins Cancellations-Bankruptcy Perkins Loan Repayments to Federal Govt-Nursing Repayments to Institution-Nursing Loan Collection Costs Perkins Loan Federal Nursing Loan Jackson Loan
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $1,280,750.89

ENDOWMENT FUNDS
$383,606.63

1,280,750.89

383,606.63

35,770.00 11,923.33

(354.70) 4,523.98 3,131.17
10.71 114.36 1,035.71
1,508.82 16,908.02
708.77 240.07
3,927.04
132.04 811.88
20.00 110.00
70.00
35,518.00
116,109.20

0.00

TOTAL
$1,664,357.52 0.00
1,664,357.52
35,770.00 11,923.33
0.00 0.00
(354.70) 4,523.98 3,131.17
10.71 114.36 1,035.71
1,508.82 16,908.02
708.77 240.07
0.00 3,927.04
132.04 811.88
20.00 110.00
70.00
35,518.00
116,109.20

42,816.48 174.83
3,159.13 3,021.92
277.24 210.15 4,725.00 525.00
676.03 81.84
151.00
55,818.62

0.00

42,816.48 174.83
3,159.13 3,021.92
277.24 210.15 4,725.00 525.00
676.03 81.84
151.00
55,818.62

0.00 $1,341,041.47

0.00 $383,606.63

0.00 $1,724,648.10

625

LOAN FUNDS Federal Perkins Loan Program Nursing Student Loans Private Jackson Loan Fund SABU Loan Fund Roney 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 STATE UNIVERSITY
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE &TRANSFERS JUNE 30, 1997

$1,027,821.96 52,392.54
161,022.97 1'165.85
26,217.01 12,130.56
1,280, 750.89

$105,455.21 1,286.16 0.00 7,766.98 30.71 1'105.71 464.43
116,109.20

$50,335.78 5,331.84 0.00 151.00 0.00 0.00 0.00
55,818.62

$0.00 0.00
0.00 0.00 0.00 0.00
0.00

$1 ,082,941.39 48,346.86
168,638.95 1,196.56
27,322.72 12,594.99
1,341,041.47

383,606.63 383,606.63 $1,664,357.52

0.00 0.00 $116,109.20

0.00 0.00 $55,818.62

0.00 0.00 $0.00

383,606.63 383,606.63 $1,724,648.10

626

GEORGIA SOUTHWESTERN STATE UNIVERSITY
SUMMARY OF PUBLIC TRUST FUND INVESTMENTS Year Ended June 30, 1997

ENDOWMENT FUNDS 1Cash Equivalents Common Stocks Bonds and Notes
TOTAL INVESTMENTS- ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUND INVESTMENTS

BOOK VALUE

MARKET VALUE

223,714.22 159,892.41
383,606.63
$383,606.63

238,716.85 152,783.14
391,499.99
$391 ,499.99

COMMON STOCKS Nations Bank Short Term Fund Value Equity Fund Equity Income Fund Nations International Equity Fund
TOTALSTOCKS-ENDOWMENTFUNDS

ENDOWMENT FUNDS DETAIL OF INVESTMENTS

NUMBER OF SHARES
6,920 2030
383 4,044
13,377

BOOK VALUE

MARKET VALUE

$57,641.76 108,954.76
99,736.83 55,000.00

$56,662.34 127,542.06 103,577.37 55,202.21

$321,333.35 @.696

$342,983.98 @.696

$223,714.22

$238,716.85

BONDS AND NOTES Government Bonds and Notes United States Treasury Notes United States Treasury Notes
TOTAL BONDS AND NOTES- ENDOWMENT FUNDS

RATE OF INTEREST

DATE OF MATURITY

BOOK VALUE

MARKET VALUE

5.343% 07/31/98 5.670% 04/15/00

$101,859.38 127,871.09
$229,730.47 @.696
- - $159,892~

$98,266.00 121,250.00
$219,516.00 @.696
$152,783.14

627

GEORGIA SOUTHWESTERN STATE UNIVERSITY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS State Appropriations Lottery Funds Regular Major Repair/Rehabilitaitons of Funds Equipment/Technology/Construction Trust Fund GSW Foundation, Inc. Sale of Surplus Property Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS
Buildings Renovation of Science Labs BR67-9603 Boiler Chappell Gym Boiler-Nursing Media Fine Arts Building Roof BR67-9703 Retrofit Chillers Former Presidents Home Renovation(BR67-9701) Renovate Physiology Lab Prance Hall Roof Repair Prance Hall Bath Renovation Field House Electrical Upgrade Elevator Refits
Total Buildings
Improvements Other Than Buildings Baseball Field (Athletics) Grounds Improvement
Total Improvements Other Than Buildings
Equipment Auxilliary Vehicle Grounds Equipment Auxilliary Administrative Computers Library Acquisitions Administration Computer Equipment Central Stores Forklift Model Classroom Bookstore Point of Sale Registers Snack Bar Equipment Passenger Car
Total Equipment
Expenditures Not To Be Capitalized Athletic Equipment (Athletics) Administrative Building Renovations Administrative Computer Equipment President's Office Renovation Master Plan Model Classroom Auxilliary Administrative Equipment Complex Ill and Jacob Hall TV''S Bookstore Equipment Miscellaneous Dorm Repairs. Snack Bar/Dining Hall
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS

Unrestricted

UNEXPENDED Restricted

$100,000.00 $25,000.00
1,009,418.00
80,600.00 742.69
113,319.74
1,329,080.43

$0.00 0.00

Total

RENEWALS AND REPLACEMENTS

$100,000.00 25,000.00
1,009,418.00 0.00
80,600.00 742.69
113,319.74
1,329,080.43

$0.00 0.00

641,258.00 41,702.15 19,430.58 167,350.00 38,868.00 44,379.00 13,744.55
12,620.44 30,000.00 1,009,352.72
16,500.00 31,382.39 47,882.39
5,114.00 9,340.75
8,296.36 20,764.00
1,430.00 63,133.00
108,078.11
30,543.25 6,860.75
20,000.00 85,500.00 36,827.44
0.00 0.00 0.00 179,731.44
1,345,044.66

0.00 0.00
0.00
0.00 0.00

641,258.00 41,702.15 19,430.58 167,350.00 38,868.00 44,379.00 13,744.55
12,620.44 30,000.00 1,009,352.72
16,500.00 31,382.39 47,882.39
5,114.00 9,340.75
0.00 8,296.36 20,764.00 1,430.00 63,133.00
0.00 0.00 0.00 108,078.11
0.00 30,543.25
6,860.75 20,000.00 85,500.00 36,827.44
0.00 0.00 0.00 0.00 0.00 179,731.44
1,345,044.66

142,000.00 30,522.89
172,522.89
0.00 0.00
11,310.00
5,404.00 2,783.00 19,281.50 38,778.50
1,645.11 538.00
6,945.60 5,315.26 1,605.83 16,049.80 227,351.19

628

GEORGIA SOUTHWESTERN STATE UNIVERSITY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Athletic Fund Transfer 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

16,500.00

16,500.00
203.31 664.21
(203.21)

0.00

1,199.98 0.00
$1,199.98

0.00 0.00
$0.00

Total

RENEWALS AND REPLACEMENTS

16,500.00
16,500.00 203.31 664.21 (203.21)

140,925.36 140,925.36 744,721.64
5,114.28 0.00

1,199.98 0.00
$1,199.98

663,410.09 $663,410.09

629

GEORGIA SOUTHWESTERN STATE UNIVERSITY
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

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 Inventory Adjustments Adjustments to Inventory - Lease Purchases Previously Recorded
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$35,343,830.50 0.00

$35,343 ;830 .50

585,123.43 152,886.80

738,010.23 16,127.70
1,165,313.22 211,301.39 47,407.97 0.00

2,178,160.51

177,437.36 0.24
119,479.87

296,917.47 37,225,073.54
0.00 $37,225,073.54

630

GEORGIA SOUTHWESTERN STATE UNIVERSITY SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997
631

GEORGIA SOUTHWESTERN STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LIBRARY COLLECTIONS General Acquisitions Donations
TOTAL LIBRARY COLLECTIONS
EQUIPMENT Administrative Offices Bookstore Buses Computer Center Deriso Swimming Pool 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

INVESTMENT

ACQUIRED JULY 1, 1996

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

4,283,471.56 223,703.26
4,507,174.82

161,183.16 9,460.00
170,643.16

90.00 0.00
90.00

680,814.92 30,601.75 140,947.56
300,199.37 16,794.00
101,243.46 8,475.15
2,571,656.56 106,613.19 43,604.21 272,535.29 23,512.82 0.00 2,060.86 8,095.00
4,307,154.14
$35,343,830.50

240,274.10 8,015.75
24,395.50 85,877.04
0.00 2,783.00 3,303.75 323,909.76 25,452.97 5,942.88 34,145.15 5,176.75
0.00 2,355.00
0.00
761,631.65
$2,178,160.51

138,849.34 0.00 0.00
2,572.00 0.00 0.00 0.00
129,419.93 8,548.80 0.00
15,147.40 2,290.00
0.00 0.00 0.00
296,827.47
$296,917.47

0.00 0.00
0.00

4,444,564.72 233,163.26
4,677,727.98

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

782,239.68 38,617.50
165,343.06 383,504.41
16,794.00 104,026.46
11,778.90 2,766,146.39
123,517.36 49,547.09 291,533.04 26,399.57
0.00 4,415.86 8,095.00
4, 771,958.32
$37,225,073.54

632

GEORGIA SOUTHWESTERN STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSIT
' Alpha Chi Zeta Alpha Lambda Delta American Education Week Arts & Concerts Beta Tau Sigma Black Greek Council Blue Key Leadership Dr. Williams Retirement Continuing Education - Refreshments Gamma Beta Phi Geology Field Trips Georgia Council on Business Georgia History Day GSW Chamber Singers-Madrigal GSW Cheerleaders Uniforms GSW Foundation, Inc. - Excha.nge Account Health/P.E./Recreation Club Learning Analysis Center - Refreshments Library Workshop MAP Conference Math Tournament Minority Conference NAIA State Tournament Nursing Workshop Plus Loan Preview Day Psi Chi Psychology Fraternity Science Equipment Fund Spring Fashion Extravaganza Summer Olympics - Upward Bound Student Deposits Student Deposits-Academic Services Stafford Loans - Banks State Student Incentive Grants Student Georgia Assn of Educators SUAVE Program SW Georgia Writing Project Womens' Basketball Trip EDPMS - Federal Funds Received EDPMS - Funds Transferred Federal Work Study - On Campus SEOG - Prior Years SEOG - FY 1997 Pell Grants - FY 1997 Pell Grants- Prior Years Student Support Services - FY 1996 Student Support Services - FY 1997 Upward Bound Program - FY 1996 Upward Bound Program - FY 1997 Other Programs
TOTAL FUNDS HELD ON DEPOSIT

FUND BALANCE JULY 1, 1996
$487.56 554.14 35.40 60.29 0.00 13.68 626.05
5,485.01
223.87 24.96 161.34
482.29 763.50 1 '142.51
0.00 150.00 955.39 43.12
352.14
0.00 873.73 1,432.32 48.58
0.00 1,324.09
112.80 84.17 11,890.71 16.66 (17,516.25) 188.00 118.90 89.40 131.65
0.00 (73,678.40)
_ __{63,322.39)

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

$195.00 720.00
(60.29)
332.00 788.35 1,280.00
50.00 (161.34) 270.00 200.00 5,360.00
33,055.00 252.00
246.00 8,520.00 1,474.80
556.20 3,704.00 1,867.30 43,134.95
325.00 (1,324.09)
303.29
186,000.69 5,936.63
4,093,078.54 32,065.00
2,933.23 730.00
1,936,514.49

$185.09 633.75
784.87 790.73 1,280.00 223.87 45.29
110.02 96.10 6,502.51
33,205.00 376.85
246.00 8,520.00 1,283.49
556.20 3,704.00 1,617.30 48,464.84
325.00
302.20 84.17
166,317.96 5,712.84
4,057,501.31 31,765.00
2,972.27 490.46

$497.47 640.39
35.40 0.00 0.00
13.68 173.18 5,482.63
0.00 29.67
0.00 642.27 867.40
0.00 0.00 0.00 830.54 43.12 0.00 0.00 543.45 0.00 0.00 1 '123.73 (3,897.57) 48.58 0.00 0.00 113.89 0.00 31,573.44 240.45 18,060.98 488.00 118.90 50.36 371.19 0.00 1,862,836.09

104,861.46 (200.00)
68,515.25 1,446,733.74
(2, 181.29) 29,456.72 146,008.36 102,618.62 121,205.53 35,770.p0

(1 04,861.46) 200.00
(68,515.25) (1,446,733.74)
2,181.29 (29,456. 72) (146,008.36) (1 02,618.62) (121 ,205.53) (35, 770.00)

6,358,346.75

6,426,885.51

(131,861.15)

633

GEORGIA SOUTHWESTERN STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS FOR DESIGNATED SCHOLARSHIPS Regents Scholarships Regents Opportunity Scholarships
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS
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 Miscellaneous Tax Sheltered Annuities- VALIC Tax Sheltered Annuities - Equitable Life Tax Sheltered Annuities- Lincoln Life Tax Sheltered Annuities - Other Garnishments DOCO Federal Credit Union State Charitable Contributions Program Employer Liability F I C A - Employer F I C A-Medicare - Employer Group Health Insurance-Employer Group Life Insurance-Employer Teacher Retirement-Employer Retirement - DEFCON Optional Retirement Plan 1/TIAA-Employer Optional Retirement Plan 2NALIC-Employer
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1, 1996
0.00 1,668.00
1,668.00
0.00 0.00 0.00 0.00 12.76 0.00 0.00 15,923.81 4,684.96 6,946.80 1,260.73 700.03 674.31 254.40 850.00 550.00 28,141.26 1,610.00 6,626.00 2,818.00 207.50 0.00 0.00
0.00 0.00 68,254.80 2,553.00 177.93 0.00 0.00 0.00
142,246.29
~80,591.90

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

6,332.00

8,000.00

0.00 0.00

6,332.00

8,000.00

0.00

623,738.61 151,177.52 1,329,199.33 436,041.72 379,959.27
90,559.11 38,967.18 277,864.29 76,277.09 84,055.50 19,815.83 11 '102.39 13,355.95
1,526.40 9,600.00 21,931.72 225,171.60 17,840.00 73,575.92 58,486.00 15,783.59 418,863.04
322.00
623,738.61 151,177.52 1'126, 178.70
51,418.95 1,007' 154.33
14,531.17 108,399.27 46,419.68
7,504,232.29
~13,868,911.04

623,757.32 151,165.12 1,329,199.33 436,041.72 379,954.08
90,559.11 38,967.18 272,503.10 76,251.29 83,533.50 19,393.70 10,752.92 13,355.96
1,526.40 9,500.00 22,481.72 225,281.74 17,840.00 73,135.92 56,264.00 15,253.59 418,863.04
322.00
623,757.32 151 '165.12 1,132,472.30
51,487.95 1,007,289.86
14,531.17 108,416.08 46,419.68
7,501,442.22
~13,936,327.73

(18.71) 12.40
0.00 0.00 17.95 0.00 0.00 21,285.00 4,710.76 7,468.80 1,682.86 1,049.50 674.30 254.40 950.00 0.00 28,031.12 1,610.00 7,066.00 5,040.00 737.50 0.00 0.00
(18. 71) 12.40 61,961.20 2,484.00 42.40
0.00 (16.81)
0.00
145,036.36
~13,175.21

634

Kennesaw State University
FINANCIAL REPORT
For the Year Ended June 30, 1997

KENNESAW STATE UNIVERSITY Kennesaw, Georgia

Betty L. Siegel
President

B. Earle Holley Vice President for Business and Finance

635

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

KENNESAW STATE BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises

RESTRICTED

TOTAL

$5,740,709.37 $2,676,736.92

671,572.83

279,175.42

149,265.41 69,169.22

759,681.90 10,897.64

($1 ,015,806.08) 1,365, 798.57

$7,401,640.21
2,316,546.82
908,947.31 80,066.86

$6,630,716.83 $3,726,491.88

$1,236,979.98

$32,584.16

$349,992.49 $10,707,201.20 $0.00 $1,269,564.14

4,008,115.33

396,520.00

5,245,095.31

429,104.16

4,404,635.33

0.00

5,674,199.47

154,000.00
1,074,049.37 146,256.94
11,315.21

759,681.90
2,523,063.53 14,642.29

1,385,621.52 3,297,387.72 $6,630,716.83 $3,726,491.88

349,992.49
349,992.49 $349,992.49

913,681.90 0.00
3,597,112.90 160,899.23 0.00 11,315.21 0.00
349,992.49 0.00 0.00 0.00
5,033,001.73
$10,707,201.20

636

UNIVERSITY SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGENCY FUNDS

$28,654.14 382,969.30

$705,683.32 23,030.98

$1,522,318.17 9,508.27

$1 ,443,620.03

$0.00

$681,492.85

3,302,820.87 46,892,021.14
4,226,106.03 10,511,406.12 15,746,850.37

$411 ,623.44 $728,714.30 $1,531,826.44 $1,443,620.03 $80,679,204.53

$0.00

$0.00 $1,531,823.99

$0.00

$0.00

$681 ,492.85 $0.00

1,531,823.99

0.00

681,492.85

0.00

681,492.85

1,443,620.03

89,251.80

2.45 80,679,204.53

322,371.64

728,714.30

411,623.44
~---------
~-4_11_,_6p.44 -------

728,714.30

2.45 1,443,620.03

$728,714.30 $1,531,826.44 $1,443,620.03

80,679,204.53 $80,679,204.53

0.00 $681,492.85

637

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations Unexpended Plant Funds- E!T/C Trust Fund 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 Funds To State Treasury- LotteryFunds/Regular 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 TRANSFERS
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, 1997

KENNESAW STATE
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Entererises

FUNDS RESTRICTED

$59,897,208.04

$0.00 8,261 ,548.70

$0.00

3,706,462.76 7,382,973.43
351,961.30 518,056.91 202,505.67

TOTAL CURRENT
FUNDS
$59,897,208.04 8,261 ,548.70 0.00 0.00 3,706,462.76 7,382,973.43 351,961.30 518,056.91 202,505.67

189,750.92 60,086,958.96 60,090,028.92
8,088.68 141,261.31

53,935.54 8,315,484.24

1,365,798.57 13,527,758.64

6,549,006.97

9,981,910.19 76,653.36

12,418.31

14,724.63

243,686.46 1,365,798.57 81 ,930,201.84
70,071 ,939.11 6,549,006.97 76,653.36 8,088.68
153,679.62

60,239,378.91 (152,419.95)
403,662.33 403,662.33 251,242.38
1'134,379.14 $1,385,621.52

6,561 ,425.28 1'754,058.96

10,073,288.18 3,454,470.46

(1 ,050,885.86) (1 ,050,885.86)
703,173.10
2,594,214.62 $3,297,387.72

(2,282.82)
(2,282.82) 3,452,187.64 (3,358, 103.90)
255,908.75 $349,992.49

76,859,367.74 5,070,834.10
(2,282.82) (647,223.53) (649,506.35) 4,421,327.75 (3,358, 103.90) 3,984,502.51
$5,047,7~6.36

638

UNIVERSITY
IN FUND BALANCES June 30, 1996

LOAN FUNDS $0.00

ENDOWMENT FUNDS
$0.00

9,928.10 27,414.38

500.00

UnexQended

PLANT FUNDS Renewals And ReQiacements

$0.00

$0.00

1 ,302,534.00

Investment In Plant
$0.00

8,975.00 435,563.97

37,342.48

500.00

1,747,072.97

0.00

5,882,907.96 5,882,907.96

189.00 416.87
605.87 36,736.61
0.00 36,736.61

91.00

63,951.72
1,920,667.25 73,185.77

0.00 500.00
2,282.82
2,282.82 2,782.82

2,057,895.74 (310,822.77)
310,734.22 310,734.22
(88.55)

0.00 0.00

560,044.60
560,044.60 5,322,863.36

336,489.31 336,489.31 336,489.31

0.00 5,322,863.36

---'-37_4-'-.,886. 83 $411 ,623.44

725,931.48

91.00

$728,714.30 =====$2.45

1, 107,130.72 $1,443,620.03

75,356,341.17 $80,679,204.53

639

KENNESAW STATE UNIVERSITY
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Equipment/Technology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues
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 Hospital and Clinics Total Educational and General 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 To State Treasury- Lottery Funds/Regular
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

$22,746,337.92 34,094,762.00

$0.00

$0.00

23,365.36

3,615,467.37 5,265,667.32
304,009.78 502,711.29
294,054.43

2,501 '145.57
531,597.19 59,897,208.04
0.00 59,897,208.04

8,261 ,548. 70 8,261 ,548. 70

9,981,910.19 9,981,910.19

31,550,290.12 732,327.70
7,292,460.91 4,623,054.90 9,373,242.83 5,929,164.46
589,488.00 60,090,028.92
60,090,028.92

6,549,006.97 6,549,006.97

731,271.81 1,344,850. 73
24,333.99 47,518.37 7,833,935.29 9,981,910.19
2,282.82 9,984,193.01

403,662.33 48,489.61
(8,088.68)

(1 ,050,885.86) 41,517.23

3,454,470.46

444,063.26

(1 ,009,368.63)

3,454,470.46

TOTAL CURRENT
FUNDS
$22,746,337.92
34,094,762.00 0.00
3,615,467.37 5,265,667.32
304,009.78 526,076.65
294,054.43
2,501 '145.57 0.00
531,597.19 69,879,118.23
8,261 ,548.70
78,140,666.93
32,281,561.93 0.00
2,077,178.43 7,316,794.90 4,623,054.90 9,420, 761.20 5,929,164.46 8,423,423.29
70,071,939.11
6,549,006.97
2,282.82
76,623,228.90
3,454,470.46 (647,223.53)
90,006.84
(8,088.68)
2,889, 165'.09

NET INCREASE (DECREASE) IN FUND BALANCES

~251 ,242.38

~703, 173. 10

~3,452, 187.64

~4,406,603.12

640

KENNESAW STATE UNIVERSITY
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

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

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hosgital

Activities

$57,881,996.38

$2,015,211.66

AUXILIARY ENTERPRISES
$0.00 8,261,548.70

175,846.44

13,904.48

53,935.54

TOTAL REVENUES AND OTHER ADDITIONS

58,057,842.82

2,029,116.14

8,315,484.24

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

58,959,783.37
8,088.68 130,611.09

1 '130,245.55 10,650.22

6,549,006.97 12,418.31

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

59,098,483.14

1 '140,895.77

6,561,425.28

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers

1,066,226.00

(662,563.67)

(1 ,050,885.86)

TOTAL TRANSFERS AMONG FUNDS

1,066,226.00

(662,563.67)

(1 ,050,885.86)

NET INCREASE (DECREASE) IN FUND BALANCES

25,585.68

225,656.70

703,173.10

ADJUSTMENTS/RECLASSIFICATIONS

BEGINNING FUND BALANCE

285,986.47

848,392.67

2,594,214.62

TOTAL
$59,897,208.04 8,261 ,548. 70 0.00 0.00 0.00 0.00 0.00 243,686.46 0.00
68,402,443.20
60,090,028.92 6,549,006.97 0.00 0.00 8,088.68 0.00 153,679.62 0.00
66,800,804.19
0.00 (647,223.53)
(647,223.53)
954,415.48
0.00
3, 728,593.76

FUND BALANCE JUNE 30, 1997

$311,572.15

$1,074,049.37

$3,297,387.72

~4,683,009.24

641

KENNESAW STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

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 State of Georgia - Lottery Funds Equipment!Technology/Construction Trust Fund Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants and Contracts Sales & Services of Educational Departments Endowment Library Copy Fees Library fines Testing Fees Revenues for Program Support Continuing Education Fees Other Sources Administrative Cost Allowance Pell Grants Program Supplemental Educ Opportunity Grants Program SBDC/Program Activities AMFA Training for Pre Service Teachers NSF Connecting With Science Discrete Math/Cobb County University of Connecticut Technology Instruction for Fayette County College Work Study Program NSF Summer Science Camp Ill MSU/NASA Protein Crystalization FIPSE - Earth Algebra to Earth Math '96 National Institute Drug Abuse '96 National Institute Drug Abuse '97 Eisenhower/Enhancing lnservice Educ Active Learning Fayette County Ed/Earth Math Phase Ill Promina N.W. Student Activities - Other Other Revenue
Total Educational and General

UNRESTRICTED RESTRICTED

TOTAL

$17,424,597.55 1,503,111.55 1,932,745.40 589,488.00 1,296,395.42
33,440,997.00 143,765.00 166,000.00 344,000.00
23,365.36
17,435.89 8,144.86
13,512.00
2,462,052.82

$0.00
3,615,467.37 5,265,667.32
304,009.78 502,711.29 294,054.43

$17,424,597.55 1,503,111.55 1,932,745.40 589,488.00 1,296,395.42
33,440,997.00 143,765.00 166,000.00 344,000.00
3,615,467.37 5,265,667.32
304,009.78 526,076.65
294,054.43 17,435.89 8,144.86 13,512.00
2,462,052.82

7,175.00 6,996.74
552.89 447.57 2,920.74 213.79 4,000.00 7,214.00 6,185.64 3,634.00 2,666.80 1,165.55 16,829.81 7,638.72 892.13 530.53 3,688.50 18,625.58 82,466.26 357,752.94
59,897,208.04

9,981,910.19

7,175.00 6,996.74
552.89 447.57 2,920.74 213.79 4,000.00 7,214.00 6,185.64 3,634.00 2,666.80 1,165.55 16,829.81 7,638.72 892.13 530.53 3,688.50 18,625.58 82,466.26 357,752.94
69,879,118.23

642

KENNESAW STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

CURRENT FUNDS REVENUES {Continued) Auxiliary Enterpris~s Food Services 1 Sales - Contracted Stores and Shops Sales - Bookstore Other Income- Interest Intercollegiate Athletics Fees- Athletics Other Income- Athletics Other Service Units Fees Vending Operations - Institution Sales Parking Operation Fees Fees
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED RESTRICTED

TOTAL

52,991.57 5,613,600.49
76,679.40
1,429,416.70 70,433.48
10,437.55
173,848.68 834,140.83 8,261,548.70

52,991.57

5,613,600.49 76,679.40

1,429,416.70 70,433.48

10,437.55

173,848.68

834,140.83

0.00

8,261,548.70

~68, 158,756.74

~9,981 ,910.19

~78, 140,666.93

643

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

School of Arts, Humanities & Social Sciences

Dept of Communication

Dept of English

Dept of Foreign Languages

Dept of History

Dept of Music & Performing Arts

Dept of Political Science & International Affairs

Dept of Political Science & International Programs

Dept of Public Administration & Human Services

Dept of Psychology

Dept of Visual Arts

Dept of Visual Arts-Gallery

School of Business

Dept of Accounting

..<......

Dept of Decision Sciences Dept of Economics & Finance

Dept of Experienced MBA Program

Dept of Managment & Entrepreneurship

Dept of Marketing & Professional Sales

School of Education

Dept of Elementary & Early Childhood Education

Dept of Secondary &Middle School Education

Dept of Health, Physical Education, Sport Science

School of Nursing

Dept of Master of Science-Nursing

Dept of Baccalaureate Degree-Nursing

Dept of Associate Degree-Nursing

School of Mathematics &Sciences

Dept of Biological & Physical Sciences

Dept of Chemistry & Physics

Dept of Computer Science & Information Systems

Dept of Mathematics

Community Education

Dept of Continuing Education-General

Dept of Continuing Education-Departmental

Preparatory and Remedial Instruction

Dept of Learning Support Programs

KSU 101 Program

TOTAL INSTRUCTION

KENNESAW STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended ~une 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted

Total

--------------- ~----

OBJECT CLASSIFICATION
---~- -oiieratln9----~--------

Personal

Supplies &

Services
-----~---------

- - - - - -Tra-v-e-l- - - - - -

__ ____E><pE!_nses

_

Egl,!ifliTl_~

$465,453.70 2,254,907.37
817,097.52 1,512,873.68 1,013,062.35 1,039,554.81
143,025.56 911,850.03 785,106.40 740,621.24
20,653.95
1,597,158.23 107,689.89
1,742,765.15 1 ,367,882.83 1,763,384.02 1,057,963.60
897,297.39 1,024,653.44 1,153,006.99
172,918.56 870,851.98 453,135.26
2,061,877.34 888,585.47 968,639.56
1,669,884.87
536,468.80 2,462,052.82
892,642.26 157,225.05
31,550,290.12

30,552.89 2,500.00 27,513.22 11,478.58
3,751.21
23.H 3,255.24 139,489.00 43,963.30 82,588.00 153,602.32 105,977.65 8,278.00 118,299.23
731,271.81

$465,453.70 2,285,460.26
817,097.52 1,515,373.68 1,013,062.35 1,067,068.03
154,504.14 911,850.03 785,106.40 740,621.24
20,653.95

$427,265.25 2,198,847.18
787,101.54 1,457,470.44
867,753.51 972,394.10 112,873.68 882,534.13 754,175.66 647,786.10

1,600,909.44 107,689.89
1,742,765.15 1,367,882.83 1, 763,384.02 1,057,963.60

1,534,658.08 99,623.44
1,687,813.18 710,354.28
1,699,952.10 1,020,817.80

897,320.56 1,027,908.68 1,153,006.99

847,140.90 923,859.55 1,072,341.85

312,407.56 914,815.28 535,723.26

284,111.69 839,380.01 414,828.01

2,215,479.66 994,563.12 976,917.56
1,788,184.10

1,849,855.74 855,494.74 890,169.20
1,713,760.90

536,468.80 2,462 ,052.82
0.00 .
892,642.26 157,225.05

333,325.87 1 ,520,132.57
830,433.33 155,874.69

32,281,561.93 28,392,129.52

$10,403.41 15,703.13 9,547.94 10,208.15 7,203.71 46,165.71 8,224.73 7,757.10 8,341.92 9,959.53 991.77
10,103.23
17,300.00 24,730.99 15,439.99
8,156.50
12,262.22 19,212.76 20,428.68
6,025.45 21,461.88
6,233.05
10,779.62 8,486.26 4,219.96 19,000.93
4,346.54 25,003.16
17,968.31
385,666.63

$25,788.04 70,909.95 18,906.08 36,165.93 112,046.34 35,456.84 32,098.44 20,827.43 18,007.82 70,025.76 19,662.18
48,179.13 8,066.45
37,651.97 387,377.56 46,573.43
27,429.30
30,132.44 63,541.70 55,327.46
16,745.30 38,133.39 69,151.32
232,474.08 89,227.28 55,591.65 53,922.27
189,138.39 888,556.44
44,240.62 1,350.36
2,842,705.35

$1,997.00.
1,541.96 11,529.16 26,058.79 13,051.38 1,307.29
731.37 4,581.00 12,849.85
7,969.00
245,420.00 1,418.50 1,560.00
7,785.00 21,294.67
4,909.00
5,525.12 15,840.00 45,510.88
122,370.22 41,354.84 26,936.75
1,500.00
9,658.00 28,360.65
661,060.43

KENNESAW STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

F. -UND CLASSIFICATION

Unrestricted

Restricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

PUBLIC SERVICE

Community Services

Community Service Programs

Burruss Institute of Public Service

339,687.38

145,192.31

Dinos Chair of Private Enterprise

58,869.58

270,834.43

WK Kellogg Foundation

15,880.90

Cobb Education Consortium

33,850.31

Lucent Technologies

7,807.47

Education Technology Center

148,758.13

330,925.00

Georgia State Board of Education

Dept of Administrative Services

48,701.35

Small Business Development Center

46,243.45

84,405.96

Small Business Institute

293.29

Small Business Development Program

11,058.67

Promina Northwest

232,820.62

Kennesaw Review

2,983.38

m
~

Professional Standards Commissioin Computer Science Institute

(11

Carpet Industry History

92,577.95 1,671.00
16,396.27

Michigan State University

3,022.54

KWMP/School Districts Program

9,113.64

National Endowment for the Humanities

698.46

646.62

Cobb County Oral History Project

521.82

Minority Youth Opportunity Program

11,306.05

Georgia Elections Division

27,824.53

P-16 Community Council

14,812.60

Global Economic Development & External Affairs

120,274.72

Total
484,879.69 329,704.01
15,880.90 33,850.31
7,807.47 479,683.13
0.00 48,701.35 130,649.41
293.29 11,058.67 232,820.62 2,983.38 92,577.95
1,671.00 16,396.27
3,022.54 9,113.64 1,345.08
521.82 11,306.05 27,824.53 14,812.60 120,274.72

TOTAL PUBLIC SERVICE

732,327.70

1,344,850. 73

2,077' 178.43

ACADEMIC SUPPORT Libraries
Horace W. Sturgis Library Education Media Services
Teacher Resource Activity Center Presentation Technology Department CETL-Director's Programs Academic Computing Support Information Technology Services

2,524,925.18
518,830.19 136,563.99 1,969,005.00

1,000.00

2,524,925.18
518,830.19 137,563.99 1,969,005.00

OBJECT CLASSIFICATION

-

--- O p e r a t i n g - - ~--------~--

------~--

. ---------- ---

Personal Services
-- -------- --

--- --- - T- ravel----- -

Supplies &

-----~-~--l--l--.-l--i--e-s--_-_-_-

__ ECJllip_lllent_ __
- - - - - - - - - ~----

353,219.31 291,288.19
1,923.44 25,399.56
1,752.92 374,869.52
42,726.76 106,934.36
514.35 202,907.47
68,527.95 14,108.01
4,033.84
4,836.71 18,560.95 105,254.17 1,616,857.51
1,087' 100.34
270,617.29 88,647.38
869,491.52

5,542.72 13,565.32 11,719.86
183.00 4,395.28 14,524.32 1,090.08 2,271.70
631.64
3,860.73 1,515.80 ---5,-3--7-5--.-6--8-64,676.13

94,645.58 24,850.50
2,237.60 6,740.75 1,659.27 76,893.29

31,472.08
1,527.00 13,396.00

1,342.51 19,423.35
293.29 9,912.68 10,144.94 2,983.38 24,050.00 1,671.00 2,206.26 3,022.54 5,079.80 1,345.08
521.82 6,469.34 5,402.85 11,475.02 7,965.87
320,336.72
----------------

3,542.00 2,020.00 19,768.21
82.00
1,821.78 1,679.00
---- ----------------
75,308.07

12,340.80
2,823.71 6,967.25 4,185.64

392,058.08
111,378.01 33,440.36
607,340.43

1,033,425.96
134,011.18 8,509.00
487,987.41

KENNESAW STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended ,June 30, 1997

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) A C A D E M I C S U P P 0 R T (Continued) Academic Administration
Office of Sponsored Programs ACA-Faculty Research Dean-School of Arts, Humanities & Social Sciences Dean-School of Business Office of Undergraduate Program Dean-School of Education Dean-School of Nursing Dean-School of Mathemantics & Science Instructional Technology Services Dean-Graduate Studies

FUND CLASSIFICATION
--~---~---------

Unrestricted

Restricted

~---- ---To--ta-l-------

------- -------O-B--J-E-C--T--C-L-AoSpSeIrFaICtlAiiT9I_O_N_______________ _

Personal

Supplies &

--=--~=nt_iC~~= ____l~~l -= __E_~enses _ cc ___E_g~_I>_m~nt_=

96,186.27 9,701.12
222,842.38 443,089.00 197,619.83 465,163.79 230,837.25 332,562.41
53,790.08 91,344.42
---------------

23,333.99
--- ------------""-

96,186.27 9,701.12
222,842.38 443,089.00 197,619.83 488,497.78 230,837.25 332,562.41
53,790.08 91,344.42
--------

78,143.63 2,612.00
189,056.15 352,775.64 179,958.54 408,905.47 190,009.54 286,935.92
8,659.15 79,622.48
--------

1,460.99 3,039.15 1,648.72 6,840.14 2,036.24 8,361.65 5,018.41 2,400.97
1,222.85
-------~-----

16,581.65 4,049.97 18,243.51
83,473.22 13,890.95 48,195.66 28,030.30 23,911.35 33,265.13
- - -10-,49-9.0-9

13,894.00
1,734.10 23,035.00
7,779.00 19,314.17 11,865.80

TOTAL ACADEMIC SUPPORT

7,292,460.9j

24,333.99
---- - -----------

7,316,794.90

4,092,535.05

58,346.52

1,424,357. 71

1, 741,555.62

----------

--------------- ---------- - - - - - - - . - _._

-------~-----------------------------

STUDENT SERVICES

<

Student Services Administration

~
<

Student Affairs

Vice President - Student Success & Enrollment Services

Student Fitness and Well-Being

Student Development Center

Counseling and Career Guidance

Counseling, Advisement &Placement

Office of Career Services

Financial Aid Administration

Student Financial Aid

Student Activities

. Student Activities Programs

Student Admissions

Office of Admissions

Student Records

Office of Registrar

353,944.84 90,078.25
302,053.86
477,151.96 247,931.72
525,659.12
1,130,245.55
813,646.82
682,342.78

353,944.84 90,078.25
302,053.86
477,151.96 247,931.72
525,659.12
1,130,245.55
813,646.82
682,342.78

322,183.64 90,078.25
277,124.77
425,459.97 211,948.91
486,731.74
290,661.62
633,231.02
586,619.01

6,919.04 774.48
8,389.31 3,042.59 6,216.50 55,221.99 13,683.73 7,226.57

22,128.06 24,154.61 37,534.68 32,940.22 32,710.88 769,926.78 163,826.07 88,497.20

2,714.10 5,768.00
14,435.16 2,906.00

TOTAL STUDENT SERVICES

4,623,054.90

4,623,054.90

3,324,038.93

101,474.21

1,171,718.50

25,823.26

-----------

KENNESAW STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

OBJECT CLASSIFICATION

FUND CLASSIFICATION

-

Operating

Personal

Supplies &

Unrestricted

Restricted

Total

Services

Travel

___ f:)(PE!!l_l;es ___ -- ~qllip_~nt --

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INSTITUTIONAL SUPPORT

Executive Management

Office of the President

756,757.36

756,757.36

650,202.74

20,068.59

86,486.03

Internal Audit

63,045.79

63,045.79 .

60,743.65

1,394.70

907.44

Institutional Planning

135,602.13

135,602.13

105,508.73

137.75

5,819.75

24,135.90

Office Vice President-Academic Affairs

Vice President-Academic Affairs

334,680.22

334,680.22

273,056.43

11,503.33

49,888.24

232.22

Distinguished Professor/Teaching

69,598.60

69,598.60

25,050.27

1,809.81

42,738.52

Institutional Research

178,338.49

178,338.49

158,071.21

2,779.35

17,487.93

Professional Development

18,200.00

18,200.00

18,200.00

Fiscal Operations

Vice President for Business &Finance

290,811.23

290,811.23

253,280.56

1,858.16

19,604.00

16,068.51

Department of Environmental Health

100,006.10

100,006.10

83,115.42

1,042.60

12,353.08

3,495.00

Office of Business Services

1 ,023,682.34

1,023,682.34

929,646.68

3,102.16

75,021.50

15,912.00

General Admin & Logistical Services

Personnel Services

506,583.21

506,583.21

462,103.73

5,389.63

39,089.85

Procurement Services

<
~

Department of Public Safety

Minority Affairs

903,441.27 1,199,958.16
134,097.27

903,441.27 1,199,958.16
134,097.27

514,309.81 1 ,030,439.48
123,730.30

288.03 5,937.98 2,371.64

384,875.43 116,364.38
7,995.33

3,968.00 47,216.32

Administrative Computing Support

Computer Services-Institutional

828,905.30

828,905.30

442,068.47

10,125.79

277,687.47

99,023.57

Public Relations and Development

University Advancement & Development

659,699.89

659,699.89

580,983.15

7,331.50

69,388.24

1,997.00

University Relations

523,242.08

523,242.08

358,932.43

2,006.88

162,302.77

General Institution

0.00

Staff Benefits

713,965.15

713,965.15

713,965.15

General Institutional Expenses

916,595.43

916,595.43

540,336.63

376,258.80

College Work Study Program

16,032.81

47,518.37

63,551.18

194.40

- - - - -6- -3-,3- 5 -6-.-7-8

TOTAL INSTITUTIONAL SUPPORT

9,373,242.83

47,518.37

9,420, 761.20

6,783,602.61

--- ---------- - -- ----------

77,147.90

1,971,703.37
--------

588,307.32

OPERATION & MAINTENANCE Physical Plant Administration Building & Equipment Maintenance Custodial Services Utilities Landscape and Grounds Maintenance

OF PLANT

312,869.10 2,784,242.24
950,952.46 1'155,455.12
725,645.54

312,869.10 2,784,242.24
950,952.46 1'155,455.12
725,645.54

291,808.52 1,208, 796.50
867,132.44
455,277.36

1,534.63 832.75
1,050.39

16,638.11 1,504,882.23
83,820.02 1,155,455.12
229,109.69

2,887.84 69,730.76
40,208.10

TOTAL OPERATION & MAINTENANCE OF PLANT

5,9--2- 9-,-1-6-4-.-4-6-

5,929,164.46

2,823,014.82

3,417.77

2,989,905.17

112,826.70

KENNESAW STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended ~une 30, 1997

FUND CLASSIFICATION
-----------

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

SCHOLARSHIPS, FELLOWSHIPS,AND OTHER

Scholarships

Scholarships-Federal

Pell Grants

Supplemental Education Opportunity Grant

Scholarships-Private

Scholarships-State

Fee Waivers

589,488.00

Restricted
2,794,856.59 139,935.24 142,509.67

Total
2,794,856.59 139,935.24 142,509.67 589,488.00

Personal Services

OBJE-C--T--C--L--A--S-.S-OIFpIeCraAtTinIgO-N --- ---------
Supplies & ___ nayeLc== =-=-~~ens~s__ ==~Egui~~!==

2,794,856.59 139,935.24 142,509.67
589,488.00

Helping Outstanding Pupils Educationally

4,756,633.79

4,756,633.79

4,756,633.79

TOTAL SCHOLARSHIPS, FELLOWSHIPS & OTHER

TOTAL EDUCATIONAL & GENERAL EXPENDITURES

AUXILIARY ENTERPRISES EXPENDITURES

FOOD SERVICES
Ol

"(X"")

Food Services-Contracted

TOTAL FOOD SERVICES

589,488.00 60,090,028.92

7,833,935.29

8,423,423.29

- -~-- -----------

--~--------------~--

9,981 ,910.19 70,071 ,939.11
--- -------- ---------------

47,032,178.44

8,423,423.29

690,729.16 19,144,150.11

3,204,881.40

- - - - - - - - - - - - - - - - - - - --~--~-

42.477.17 42,477.17

42,477.17 42,477.17

11,406.19 11,406.19

31,070.98
~-~------
31,070.98

STORES AND SHOPS Bookstore

4,926,603.58

4,926,603.58

616,876.54

7,668.90

4,302,058.14

TOTAL STORES AND SHOPS

4,926,603.58

4,926,603.58

616,876.54

7,668.90

4,302,058.14

ATHLETICS Intercollegiate Athletics

1,387,188.55

1 ,387,188.55

534,851.71

108,119.03

722,539.41

21,678.40

TOTAL ATHLETICS

1,387,188.55

1,387,188.55 - ---- 534.~~-17~ - ___1_0~1~~_()! --- _!22,539.41 ---- -~~~8.40

OTHER SERVICE UNITS Vending-Institutional Operation Student Transportation Parking Operations
TOTAL OTHER SERVICE UNITS

164,243.44 7,677.30
20,816.93
192,737.67

164,243.44 7,677.30
20,816.93
192,737.67

58,950.33 2,851.55 61,801.88

105,293.11 7,677.30
- - - -1-0-,5-3-4.-38-
123,504.79

7,431.00 7,431.00

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

6,549,006.97

6,549,006.97

1,224,936.32

115,787.93

5, 179,173.32

29,109.40

TOTAL CURREN-T FUND EXPENDITURES

~ $66&~9,035,1!_~-

$9Jl_!l_1 ,910. !~ --~]_,62Q,946.:_Q_!l_ --~8_.?_!)?,'!_1~Z_6

$8QM!?_.9_~_ ___j2_1,:3?_3,3_2}c~~ _ $3,233,~~().80

KENNESAW STATE UNIVERSITY
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30, 1997

REVENUE Student Fees
Fees-Student Activities Other Sources Interest Income Newspaper Advertising Theatre Sales Yearbook Advertising
TOTAL REVENUE
EXPENDITURES Intramural Athletics lntramurals Programs Social and Entertainment Activities Student Life Operations Student Development Operations Special Events College Advisory Board-General
Chautauqua Lectures Cinematic Arts Cultural Affairs Entertainment Kennesaw State College Day Nature Bound Programs Homecoming Visual Arts Student Government Student Government Association Student Publications Talisman-Student Yearbook
Sentinel-Student Newspaper Share-Literary Magazine Student Handbook Other Music Ensembles Special Activities Special Projects Lifelong Learning Center Wellness Center Student Orientation, Advisement, Registration Volunteer Kennesaw State College Global Society African-American Student Alliance Contingency International Student Association Judiciary Programs
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance Adjustments - Prior Year Transfer to Unexpended Plant Funds Transfers to Resident Instruction-Debt Service
ENDING FUND BALANCE

$16,861.12 36,945.34 26,883.80 1,776.00

$1 ,932,745.40 82,466.26

$2,015,211.66

112,405.47
105,133.10 11,208.66 40,089.85 19,775.23 55,759.05 7,000.00
125,689.14 14,924.07 19,092.43 13,155.06 13,492.51 27,942.64
50,789.19
22,019.43 104,626.60
19,229.20 6,974.50
28,635.77 49,159.64 35,238.36 50,523.22 33,620.73 33,716.92 21,608.44 18,533.79 34,604.00 42,981.61 12,257.44
59.50

112,405.47
453,261.74 50,789.19
152,849.73
360,939.42 _ ___.1~13~0,245.55 884,966.11 848,392.67 (145.74) (5,871.67) (653,292.00) iL_074,049.37

649

KENNESAW STATE UNIVERSITY
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30, 1997

REVENUES Student Fees
Fees -Athletics Other Revenue
Interest Income Ticket Sales Concessions Commissions Other
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Men's Baseball Men's Basketball Women's Basketball Cheerleaders Cross Country Golf Softball! Sports Information Tennis Training Room
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments- Prior Year
ENDING FUND BALANCE

$10,116.67 7,368.70 6,647.12
22,490.79 23,810.20

$1 ,429,416.70 70,433.48

$1,499,850.18

295,451.70 238,210.56 178,394.24 227,665.62
8,430.56 80,147.53 44,668.81 . 174,954.72 53,172.48 36,290.55 49,801.78

1,387,188.55
112,661.63 177,950.62
2,602.61 $293,214.86

650

KENNESAW STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS YEAR ENDED JUNE 30, 1997

FUND BALANCE

JULY 1, 1996

FEDERAL FUNDS

Pell Grant

' Supplemental Education Opportunity Grant

College Work Study

Small Business Institute

NSF/Summer Science Camp II

SBDC/Program Activities

41,170.85

NSF/Summer Science Camp Ill

NSF/Earth Algebra to Earth Math

NSF/Connecting With Science

Kennesaw Mountain Writing Project

40.00

GHC/Contemporary Literature Conf II

(500.00)

NWP/Project Outreach

NASA/National Space Grant

GHC/Childhood to Adulthood

NASA/JOVE Program I

63.61

FIPSE/ Earth Algebra to Earth Math 96

EO/Can Algebra Save the World

43.20

Computational Methods of Algebraic Geom

50.00

Lake Allatoona-Environmental Protection A

(39,514.78)

National Institute Drug Abuse 96

National Institute Drug Abuse 97

MSU NASA Protein Crystalization

(4,015.84)

NEH/Domesticating Secondary Canon

(1,041.73)

NSF/Young Scholars Program

Staff Development Courses for NM2C

(6,305.22)

Small Business Development Center-95

Eisenhower/Distance Lrng/Enhanc Math

(1 ,724.20)

Small Business Development Center-96

(21 ,662.86)

NSF/Earth Math Phase 3

ED/Uzlockistan Post Soviet

University of Connecticut-Subaward

Eisenhower/Weather Classroom Ill

(6,257.63)

Discrete Math for Cobb County

(3, 131.90)

AMFA Trng: Preservice Teachers

(1 ,497.50)

Center for Disease Control

Eisenhower/Physics and Astronomy

(2,411.15)

Kennesaw Mountain Writing Project 96

2,529.46

Eisenhower/Enhancing lnservice Educ

East-West Center

Poet/Eisenhower-GA Math & Science

(1 ,638.18)

EPD/Counties-Lake Allatoona

NSF/Interdisciplinary Open Labs

Kennesaw Mountain Writing Project 97

13,800.00

Active Learning Fayette County

NSF/Web Based Support

EO/Earth Math Phase 3

Eisehower/GA Discrete Math

NWP/ Kennesaw Mtn Writing Proj 98

Local Law Enforcement Grant

Comprehensive Communities Program

TOTAL FEDERAL FUNDS

(32,003.87)

STATE FUNDS HOPE Teacher Scholarship HOPE-Current Year State HOPE Program Georgia Elections Division 96 Georgia Elections Division 6/97 GSU/Giactone Workstations

(869.00) (2, 707 ,078.96)
(332,392.12) (13,217.04)

RECEIPTS
$2,802,031.59 146,931.98 53,704.01 293.29 844.53 19,201.54 43,989.48 12,381.98 23,100.25
500.00 10,000.00
1,846.29
7,663.61 15,735.00
60,000.00 72,505.17 34,714.22
9,918.33 1,688.35 6,048.83 6,305.22 18,066.34 2,664.65 68,550.00
27,513.22
6,280.80 6,018.01 7,395.81 11,495.14 2,411.15
10,930.37 11,478.58 4,893.42 19,000.00 74,999.45
1,500.00 7,162.11 8,278.00 49,795.25
14,000.00 16,275.56
8,351.23
3,706,462.76
147,614.92 6,347,970.96
343,532.75 13,217.04 37,461.43 4,500.00

DEDUCTIONS!TRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

$2,794,856.59 139,935.24 47,518.37 293.29 844.53 11,058.67 40,355.48 12,381.98 20,179.51 40.00
4,963.34 2,172.79 1,222.05 9,001.73 14,569.45

$7,175.00 6,996.74 6,185.64
552.89 3,634.00 2,920.74
1'165.55

32,877.04 55,675.36 27,075.50
6,647.31 646.62
6,048.83

16,829.81 7,638.72 2,666.80

37,518.82 940.45
46,887.14

27,513.22 12,079.48
23.17 2,672.32 5,594.65 11,495.14

4,000.00
213.79 447.57

2,529.46 12,367.81 11,478.58
3,255.24 24,354.59 74,999.45 14,252.89
6,631.58 8,278.00 46,106.75 1,564.00 6,361.15 20,129.41 10,070.39

892.13
530.53 3,688.50
-------

3,615,467.37

65,538.41

$0.00 0.00 0.00 0.00 0.00
48,760.83 0.00 0.00 0.00 0.00 0.00
5,036.66 (326.50)
(1,222.05) (1,274.51)
(0.00) 43.20 50.00 (12,391.82)
0.00 (0.00) (3,411.62) 0.00 0.00 0.00 (19,452.48) (0.00) 0.00 0.00 0.00 (16,079.48) (0.00) (0.00) (143.91) 0.00 0.00 0.00 (2,329.57) 0.00 (0.00) (5,354.59) 0.00 1,047.11 (0.00) 0.00 0.00 (1,564.00) 7,638.85 (3,853.85) (1,719.16)
(6,546.89)

134,949.00 4,621 ,684. 79
27,824.53 4,500.00

7,214.00

11,796.92 (980, 792. 79)
11 '140.63 0.00
2,422.90 0.00

651

KENNESAW STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS YEAR ENDED JUNE 30, 1997

STATE FUNDS (C,ntinued) GCA/Contemporary Writing Conf Faculty Research Grant-LeBaron PSC/Capstone Supervising Teachers Educational Technology 1996 Educational Technology II 1996 GSAMS Training/Prog Agreement GSAMS/Enhancing lnservice Education PSC/Director of Teacher Education
TOTAL STATE FUNDS
LOCAL FUNDS Atherton Place Leadership Institute Promina Northwest-Annual KMWP/School Districts Program Powder Springs Service Quality Survey Project Wetlands Cobb County Public Library GA Institute of Technology Cobb County Health Dept Douglas County Health Dept Promina Northwest Cobb Education Consortium Promina-Educ Fund Cobb County Board of Health Lake Allatoona/Col::b Bartow Cherokee Cobb Collaborative Northwest School Health Initiative CCC Membership Dues Gwinnett City Parks/Recreation Lake Acworth Pollutant Survey
TOTAL LOCAL FUNDS
PRIVATE FUNDS History Speakers Bureau Lucent Technologies Georgia Society of CPA's Metro Atlanta Consumer Confidence Marta Survey Minority Youth Opportunity Program Computer Science Institute Cobb County Oral History Clary Distinguished Lecture Series Bill of Rights Helene Fuld Trust Fund Post Properties Carpet Industry History WK Kellogg Fellowship MSU/Write for Your Life Project PACT/WFN Inc. Coca Cola Tech Trust Fund T3/University of Texas Greater Atlanta Data Center Promina NW Organization Project Roy and Mary Varner Scholarship Bobbie Bailey Margaret Garrison Henry 0 Greene

FUND BALANCE JULY 1, 1996
75.00 (94,539.83) (39,594.66) 11,692.62
{3,175,923.99)
(6,760.00) 1,644.82 81,731.75 5,069.28
2,165.84 5,065.66
417.99 (4,660.95) (3,055.80)
6,260.43 132.74 23.73
88.10
88,123.59
57.45
1,587.67 (1,412.52)
1.96 (1,935.60) 1,559.71 2,097.16 1,478.90
761.43
(4,462.99) (19,830.57)
9,466.69 847.70
23,488.15 2,586.56
(20,037.00)
1,000.00
134.00

RECEIPTS
24,063.00 319,545.22
39,594.66 52,786.14
5,000.00 47,687.31
7,382,973.43
42,250.00 1,260.00
(81,731.75) 5,935.00 1,500.00
6,200.00 7,500.00 241,859.65 40,571.54 (4,016.27) 39,867.26
4,035.23 41,730.64
5,000.00
351,961.30
10,000.00 11,023.20 10,150.00
8,500.00 157.32
937.28 40,000.00
4,462.99 36,144.84 23,204.00
2,500.00 6,040.00
4,000.00 27,537.00 214,486.25
1,500.00 266.67 534.00 264.00

DEDUCTIONS/TRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

1,184.00 2,500.00 24,050.00 330,925.00
48,701.35 820.70
68,527.95

(1,184.00) (2,500.00)
88.00 (105,919.61)
0.00 15,777.41 4,179.30 {20,840.64)

5,265,667.32

7,214.00

{1,065,831.88)

42,588.00
9,113.64 3,720.58 2,165.84 5,065.66
417.99 1,539.05 4,444.20 99,628.40 33,850.31 2,244.16 39,860.60
8,717.96 41,719.14
1,109.57 88.10
7,736.58
304,009.78

0.00

(7,098.00) 2,904.82
0.00 1,890.64 (2,220.58)
0.00 0.00 0.00 (0.00) 0.00 142,231.25 6,721.23 0.00 139.40 23.73 (4,682.73) 11.50 (1,109.57) 0.00 (2,736.58)
136,075.11

7,807.47 3,751.21 9,213.39
1.96 11,306.05
1,671.00 521.82
40,000.00
16,396.27 15,880.90
3,022.54 6,040.00 23,333.99 3,154.40 7,500.00 232,820.62 1,500.00 1,266.67
534.00 396.00

18,625.58

57.45 2,192.53 8,859.66
(475.91) 0.00
(4,741.65) 46.03
1,575.34 1,478.90 1,698.71
0.00 0.00 (82.00) 16,789.79 325.16
'0.00
154.16 3,432.16
0.00 (36,95g.95)
0.00 0.00 0.00 2.00

652

PRIVATE FUNDS (Continued) KSC Foundation
' Horace W Sturgis Fred D Bentley Mary Quadfasel R L Pace M J Isakson N D Meadows W Wyman Pilcher Leland H Bagwell Harry C Barfield Ellen B Ector Austell Rotary Club R 0 Herod L C Grizzard G R Bergert J & M Smith B Miller D J Haughton J A Sellars H & Morgan McNeel L B Prillaman Ward/Marietta Rotary Nursing J T Anderson, Jr Lee Foundation Holy Family-KOC John & Nina Frey Burrellco, Inc. Cobb County Golf WC Mitchell B Miller Music J T Anderson, Ill S B Antley L M Awtrey, Jr E W Barrett Beck/Kiwanis Sara M Bentley J W Edwards, Jr C S Gross B M Prillaman Sam Wilhoit G&G KSC Alumni Association Luther M Reeves Barnett Scholarship G Stillwell J Henderson Memorial William Marrett, Jr Siegei!Durden Jack N Bentley Dobbins Officers Wives G N Gerson Great American Chocolate Chip Richard Grenvicz Harrison!Tippens KSC African Americans North Cobb Optimist Milton M Rainer

KENNESAW STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS YEAR ENDED JUNE 30, 1997

FUND BALANCE JULY 1, 1996
3,743.35 0.83
133.00 200.00
21.00 1.00 1.00
400.00 0.33
(234.00) 966.00
303.00 500.00 367.00
1.00 67.00
401.00
599.00 600.00 133.00 1,000.00 1,200.00 334.00
0.67 350.00
588.00 150.00 600.00
468.00
266.00 368.66 466.00
2,393.50
250.99 0.67
2,168.00
133.00
300.60

RECEIPTS
38,641.01 599.17 34.00
600.00 1,344.00
197.00 899.00 899.33 3,133.67 1,668.00 375.00 300.00 1,299.33 534.00
4,132.33 998.33 632.00
1,325.33 419.00
1,400.67 800.67 580.00
368.00
800.00 1,536.00 1,232.33
266.00 699.00 466.00 346.67 534.00 600.00 2,198.67 566.67 1,233.33 831.34 400.00 3,000.00 699.33 3,839.17 1,100.67 515.01 500.00 1,596.33 1,533.33 700.00 198.67
399.33 100.00 2,002.00 201.00 2,598.67

DEDUCTIONS/TRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

42,937.00 900.00 167.00 200.00 600.00
1,365.00 198.00 . 699.00
1,066.00 3,400.00 1,434.00
375.00
1,299.00 1,067.00
400.00 3,633.00
999.00 933.00 1,763.00 820.00 934.00 533.00
667.00
1,200.00 2,170.00 1,233.00
533.00 933.00 483.00 330.00 801.00 600.00 2,523.00 200.00 1,480.00 900.00 366.00 3,000.00 233.00 498.00 367.00 233.00 501.00 1,596.00 1,500.00 1,477.00 198.00
399.00 400.00 2,002.00 201.00 2,166.00

(552.64) (300.00)
0.00 0.00 0.00 0.00 0.00 201.00 233.33 (266.00) 0.00 966.00 300.00 0.33 (230.00) 100.00 866.33 0.33 (234.00) (437.67) 0.00 466.67 267.67 1,179.00 600.00 (166.00) 1,000.00 800.00 (300.00) 0.00 83.00 (234.00) 571.00 166.67 333.00 0.00 143.67 366.67 19.33 300.00 500.00 0.00 466.33 5,734.67 733.67 533.00 (0.33) 0.33 33.33 1,391.00 0.67 133.00 0.33 0.60 0.00 0.00 432.67

653

KENNESAW STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS YEAR ENDED JUNE 30, 1997

PRIVATE FUNDS (Continued) Selwyn Walker Mary Wicks Mary Pilcher S & B Clotfeller
Charles Wollmer Alyssa Kay Adams Thomas V Brown Financial Service Corporation Cary & Bill Turner George and Rosemary Beggs G. Hollingsworth B. Smith and E. Kellar E.A. Fanning

FUND BALANCE JULY 1, 1996
(1,666.00) 333.00
500.00 (250.00)

RECEIPTS
6,666.00
498.00 198.00 9,580.00 200.00 1,200.00
1,000.00 300.00
4,301.00 333.00 200.00

TOTAL PRIVATE FUNDS

15,547.30

518,056.91

ENDOWMENT FUNDS Leila Anderson Dr N SHerod Helen 0 Griffin Guy Northcutt Cobb County Medical Society Marietta Kiwanis Founders Lillian B Sullivan William H Dunaway Ann Greider Dean Howard Ector CWMuench Malinda J Martin Dinos Chair Private Enterprise Hicks & Schaffer R Wayne Gibson Grady A Ellis Lockheed Frank Walker Robert/Polly Dunn Leo Delle & Lex Jolley Horace & Sue Sturgis Patterson Barclay Dinos Chair Entrepreneurial Management

4,074.71 (169.58) 11.47 225.09 90.96 (268.64) 78.43
(2,228.56) 875.13 151.20 158.89
4,527.87 (2,619.34)
235.36 24.03
478.54 (1 ,119.74)
819.31 5,187.99 1,439.77
88.93
(1 0,000.00)

6,207.48 1,016.96
172.86 205.26
96.37 679.31 476.53 2,642.70 2,501.01
79.06 1'103.30 6,208.03 154,913.86 1'129.39
376.46 330.31 1,116.97 304.75 3,087.01 1,861.62 7,996.43
10,000.00

TOTAL ENDOWMENT FUNDS

2,061.82

202,505.67

TOTAL RESTRICTED FUNDS-CASH BASIS {3,102,195.15) 12,161,960.07

AMOUNTS EXPENDED BUT NOT REIMBURSED

1,365,798.57

TOTAL RESTRICTED FUNDS ACCRUAL BASIS

_____3255,908.75 _113,527, 758.64

DEDUCTIONS!TRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

5,000.00
198.00 99.00
7,985.00
1,200.00
1,000.00 300.00
5,366.00 333.00 200.00

0.00 333.00 300.00 599.00
1,345.00 200.00 0.00 0.00 0.00 0.00
(1 ,065.00) 0.00 0.00

502,711.29

18,625.58

12,267.34

6,466.00 834.00
655.00 1,500.00 1,336.00
6,639.00 260,834.43
932.00 405.00 1,000.00
3,453.00
10,000.00 294,054.43 9,981,910.19

660.68 1'122.95
330.99
168.20
2,282.82 93,660.81

3,816.19 13.38
184.33 430.35 187.33 410.67 (100.04) (1 ,746.54) 917.19 230.26 931.20 4,096.90 (108,539.91) 432.75
(4.51) 640.65 (1,002.77) 1,124.06 8,275.00 (151.61) 8,085.36
0.00 (1 0,000.00)
(91,769.76)
(1 ,015,806.08)
1,365,798.57

$9,981,910.19

$93,660.81

$349,992.49

654

KENNESAW STATE UNIVERSITY '
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

BEGINNING FUND BALANCE Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Gifts and Grants Private Federal - FCC & ICC Interest Income Federal Loans Private Loans
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments - Federal Administrative Allowance - Perkins Loan Collection Costs - Perkins Loan Collection Costs - Private Loan Collection Costs - Return Funds per Donor's Original Agreement
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $374,886.83

ENDOWMENT FUNDS
$725,931.48

374,886.83

725,931.48

TOTAL $1 '1 00,818.31
$1 '1 00,818.31

25,000.00 5,342.00 4,586.10 2,414.38
37,342.48
189.00 416.87

500.00 500.00

$25,500.00 5,342.00 4,586.10 2,414.38
37,842.48
189.00 416.87

605.87
0.00 $411 ,623.44

0.00 2,282.82 2,282.82 $728,714.30

605.87
2,282.82 0.00
2,282.82 S1,140,337.74

655

KENNESAW STATE UNIVERSITY
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

LOAN FUNDS Federal Perkins Loan Program Nursing Student Loans Private Kennesaw State University Memorial Marietta Civitan Lions Club Kennesaw State University-Emergency

FUND BALANCE JULY 1, 1996
$304,911.13 8,138.28
6,593.00 537.04 431.62
54,275.76

TOTAL LOAN FUNDS

374,886.83

ENDOWMENT FUNDS Restricted As To Income Leila Anderson Scholarship Fund Dr NS Herod Scholarship Fund Helen 0 Griffin Scholarship Fund Guy Northcutt Scholarship Fund Cobb Medical Society Memorial Fund Kiwanis Club of Marietta Scholarship Lillian B. Sullivan Voice Fellowship William H Dunaway Scholarship Fund Ann Greider Dean Scholarship Fund Howard Ector Library Endowment Fund C Wendell Muench Library Endowment Fund Malinda J Mortin Scholarship Fund Dines Ch of Private Ent Endow Fund Howard & Virginia Schaffer Scholarship R Wayne Gibson Scholarship Fund Grady Albert Ellis Scholarship Fund Lockheed GA Mini Grant Endowment Fund Frank Walker Chemistry Awards Fund Robert & Polly Dunn Scholarship Fund Leo Delle & Lex Jolley Scholarship Fund Georgia Society of CPA's Endowment Fund Horace & Sue Sturgis Library Endow Fund Patterson Barclay Endowment Fund

69,881.21 13,506.78 2,294.50 3,913.50
1,280.00 8,822.50 6,334.50 35,660.37 45,725.08 1,050.00 15,085.37 82,791.08 252,863.51 15,000.00 5,000.00 9,173.08 15,000.00 4,050.00 41,000.00 25,000.00 50,000.00 22,500.00

TOTAL ENDOWMENT FUNDS

725,931.48

TOTAL PUBLIC TRUST FUNDS

~1.100,818.31

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE & TRANSFERS JUNE 30, 1996

$9,928.10

$605.87

27,414.38 37,342.48

605.87

$0.00 0.00

$314,233.36 8,138.28
6,593.00 537.04 431.62
81,690.14
411,623.44

500.00
500.00
~37,842.48

0.00 $605.87

660.68 1,122.95
330.99
168.20

69,881.21 13,506.78 2,294.50 3,913.50
1,280.00 8,822.50 6,334.50 36,321.05 46,848.03 1,050.00 15,416.36 82,791.08 252,863.51 15,000.00 5,500.00 9,341.28 15,000.00 4,050.00 41,000.00 25,000.00 50,000.00 22,500.00

2,282.82
~2,282.82

728,714.30
~1.140,337.74

656

KENNESAW STATE UNIVERSITY
SUMMARY OF PUBLIC TRUST FUND INVESTMENTS Year Ended June 30, 1997

ENDOWMENT 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

$74,802.71 74,802.71
$74,802.71

COMMON STOCKS The George Putnam Fund in Boston
TOTAL COMMON STOCKS

DETAIL OF INVESTMENTS

ENDOWMENT FUNDS
NUMBER OF SHARES

BOOK VALUE

MARKET VALUE

4,141.900 4,141.900

$23,030.98 $23,030.98

$74,802.71 $74,802.71

657

KENNESAW STATE UNIVERSITY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS State Appropriations - General State Appropriations-MRRF Gifts-KSU Foundation/Coles School of Business Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Buildings Gym-Sound System Gazebo Sidewalk Cafe Wilson Building-Roof Chemical Fire Supression System Gym Bleachers Library Carpet Physical Education Annex Building Office Annex Building Dining Hall Renovation Student Center Floor Burruss Building Vestibule Wilson Building Windows Wilson Building Lighting Humanities Lighting Water Proof Campus Buildings Library Lighting Student Center Lighting Music Building AC Control Burruss Building Seminar Rooms Student Center Starbucks/Freshens Bookstore Computer Department Burruss Building DOC Controllers Warehouse Shed Roof Addition Warehouse Mezzanine Total Buildings
Improvements Other Than Buildings Parking Lot Addition Velodrome - Master Plan Parking Lot Control Gates Science-Outdoor Light Poles Baseball Stadium-Walkways Softball Stadium-Walkways Campus Sidewalks &Curbs KSU Road Paving Ashpalt Parking Lot D Gazebo Walkways ldlewood Drainage Improvements
Total Improvements Other Than Buildings
Equipment Faculty/Staff Training Center Computers Student Activities Auxiliary .
Total Equipment
Expenditures Not To Be Capitalized Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS

Unrestricted

UNEXPENDED Restricted

$531,074.00 771,460.00 8,975.00 435,563.97

$0.00

1,747,072.97

0.00

Total

RENEWALS AND REPLACEMENTS

$531,074.00 771,460.00 8,975.00 435,563.97

$0.00

1,747,072.97

0.00

17,510.00 58,284.00 15,726.00 275,033.66 140,212.00 393,731.00 208,305.00 107,750.00 107,750.00
3,047.50 549.40
19,360.00 8,684.10
11,408.05 19,090.26 19,452.75 74,488.00 15,297.41 20,000.00
8,975.00 15,578.00
3,120.00 5,700.00 11,515.00 15,325.00 1,575,892.13
5,716.00 2,714.98 58,350.00 29,151.00 11,880.00 6,900.00 39,999.68 16,640.00 52,929.00 12,800.00 41,073.00 278,153.66
38,602.75 5,968.57
22,050.14 66,621.46
73,185.77
1,993,853.02
658

0.00
0.00 0.00 0.00

17,510.00 58,284.00 15,726.00 275,033.66 140,212.00 393,731.00 208,305.00 107,750.00 107,750.00
3,047.50 549.40
19,360.00 8,684.10
11,408.05 19,090.26 19,452.75 74,488.00 15,297.41 20,000.00
8,975.00 15,578.00
3,120.00 5,700.00 11,515.00 15,325.00 1,575,892.13
5,716.00 2,714.98 58,350.00 29,151.00 11,880.00 6,900.00 39,999.68 16,640.00 52,929.00 12,800.00 41,073.00 278,153.66
38,602.75 5,968.57
22,050.14 66,621.46
73,185.77
1,993,853.02

0.00
0.00 0.00 0.00

KENNESAW STATE UNIVERSITY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Surplus Reserve for Renewals and Replacements Transfer from Student Activity Surplus
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments- Prior Year Lapse of Surplus- Prior Year To State Treasury- General Funds To State Treasury- Lottery Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

Total

RENEWALS AND REPLACEMENTS

301,462.55 9,271.67
310,734.22 91.00
(63,951.72) (91.00)

301,462.55 9,271.67

336,489.31

0.00

310,734.22

336,489.31

91.00 (63,951.72)

1'107, 130.72

(91.00)

2.45

2.45

0.00

0.00

1,443,620.03

2.45

0.00

2.45

1,443,620.03

659

KENNESAW STATE UNIVERSITY
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

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 Construction and Equipment Repair and Rehabilitation-General Expended from Unexpended Plant Funds Adjustments in Inventory
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Adjustments to lnventory-GSFIC
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$75,356,341.17 0.00

$75,356,341.17

$2,211 ,841.03 1,022,149.77

3,233,990.80
411,700.29 302,437.74 1,920,667.25
14,111.88

5,882,907.96

520,954.82 39,089.78

560,044.60 80,679,204.53
0.00 $80,679,204.53

660

KENNESAW STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LAND ~ain Campus

YEAR

INVESTMENT

ACQUIRED JULY 1,1996

$3,302,820.87

TOTAL LAND

3,302,820.87

BUILDINGS Administration Building Administration Annex Humanities Building Performing Arts Education Building Wyman Pilcher Public Service Horace W Sturgis Library Music Building Nat Science & Math Building Physical Education Building Social Science Building JV Carmichael Student Cntr Warehouse & Shops AL Burruss Building Art Welding Studio Bookstore Jolley Foundation Lodge Allied Health Multi Purpose Building Concert Hall Student Center Addition Gazebo Sidewalk Cafe Physical Education Annex Office Annex
TOTAL BUILDINGS

1957 1957 1979 1989 1957 1958 1981 1978 1957 1957 1957 1973 1989 1990 1993 1993 1993 1993 1995 1996

331,724.01 610,430.95 1,899,217.51 4,213,250.19 404,416.41 1,021,839.96 4,086,884.96 531,692.56 826,835.54 1,931,036.43 471,049.71 2,755,812.40 986,992.91 8,135,268.87
22,421.00 1,418,261.32
569,929.76 14,257,487.07
379,377.16 50,500.00

44,904,428.72

IMPROVEMENTS OTHER THAN BUILDINGS Athletics Field & Facilities Electrical Distribution System Landscaping Master Campus Plan Parking Lots Sidewalks & Curbs Signs & Markers Tennis Courts Campus Fencing Campus Lighting Energy Audit & Technical Assistance Water System Handicap Requirements-ADA Emergency Phones Traffic Control Light Replace Fuel Tanks Engineering Study of Flooding Problem Computer Network Cabling Velodrome-Master Plan Campus Roads Campus Drainage Improvements

461,186.00 1,299,486.42
63,118.97 28,808.85 601,424.32 169,537.00 30,508.08 84,841.90 25,739.03 449,698.63 13,500.00 28,750.00 176,132.00 15,017.60 10,000.00 134,968.08
7,690.91 36,356.84
8,750.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

3,645,514.63

ADDITIONS

ADJUSTMENTS/ INVESTMENT

DEDUCTIONS TRANSFERS

JUNE 30, 1997

$0.00

$0.00

$0.00

$3,302,820.87

0.00

0.00

0.00

3,302,820.87

30,376.73 2,528.85
19,090.26 295,125.81
19,662.50 15,731.52 282,793.00 20,000.00

411,241.00 5,835.83
34,472.31 26,840.00 101,336.76

3,120.00

73,826.21 192,791.05

163,310.59

58,284.00

15,726.00

107,750.00

107,750.00

1,987,592.42

0.00

0.00

0.00 362,100.74 612,959.80 1,918,307.77 4,508,376.00 424,078.91 1,037,571.48 4,369,677.96 551,692.56 826,835.54 2,342,277.43 476,885.54 2,790,284.71 1,013,832.91 8,236,605.63
22,421.00 1,421,381.32
569,929.76 14,331,313.28
572,168.21 50,500.00
163,310.59 58,284.00 15,726.00
107,750.00 107,750.00 46,892,021.14

302,437.74 116,995.00
71,579.68
29,151.00

2,714.98 16,640.00 41,073.00

580,591.40

0.00

461,186.00 1,601,924.16
63,118.97 28,808.85 718,419.32 241,116.68 30,508.08 84,841.90 25,739.03 478,849.63 13,500.00 28,750.00 176,132.00 15,017.60 10,000.00 134,968.08
7,690.91 36,356.84 11,464.98 16,640.00 41,073.00
0.00 _ _4,226,1 06.03

661

KENNESAW STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LIBRARY COLLECTIONS General Acquisitions Donations

YEAR

INVESTMENT

ACQUIRED JULY 1, 1996

9,253,583.43 233,255.04

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

1,022,149.77 2,417.88

10,275,733.20 235,672.92

TOTAL LIBRARY COLLECTIONS

$9,486,838.47 $1,024,567.65

$0.00

$0.00 $10,511,406.12

EQUIPMENT Administration Building Administration Annex Education Building Humanities Building Performing Arts Building Wyman Pilcher Public Service Building Horace W Sturgis Library Music Building Nat Science Building Physical Education Building Social Science Building James V Carmichael Student Center Warehouse & Shops Office Annex Motor Vehicles Public Affairs Annex Temporary Computer Science Annex AL Burruss Building Physical Education Annex Jolley Foundation Lodge Annex Art Welding Studio Bookstore Chastain Center Allied Health Baseball Stadium

271,968.14 1'149,069.79
341,035.98 555,809.66 380,943.15 828,610.79 1 '133,324.17 175,406.80 419,398.43 152,207.07 210,348.77 290,715.49 655,861.54
69,468.09 599,511.30 153,260.26 277,978.13 3,207,740.71
94,275.69 143,121.50
6,810.00 136,808.27 656,450.09 2,090,507.66
16,107.00

36,996.62 3,057.74
28,317.00 67,000.27 20,611.07 54,226.07 224,990.21 18,125.78
4,909.00 13,993.16 50,862.85 102,017.76
1,442.00 423,609.70
20,555.75 16,938.00 780,612.33
117,056.12 304,835.06

20,078.32 11,789.32
8,886.96 34,730.06 11 ,451.50 36,755.44 71,654.73
4,319.47 9,563.70 14,048.75 34,228.78 10,309.14 45,010.63 6,227.00 12,396.10 8,004.60 4,549.39 164,060.30 1,269.00
32,010.19 18,701.22

14,780.76 (118,294.99)
11,006.42 (33,809.66)
( 183,398. 97) 16,349.00 (2,447.00)
(2,942.12) (34,706.75) 12,797.43 (36,401.95)
1,985.00 (637.55) 1'148.00 5,362.00 380,494.58
14,136.00
4,999.00 (50,419.20)

303,667.20 1,022,043.22
371,472.44 554,270.21 390,102.72 662,682.45 1 ,303,008.65 186,766.11 409,834.73 140,125.20 155,406.40 344,066.63 676,466.72
66,668.09 1,010,087.35
166,959.41 295,728.74 4,204,787.32
93,006.69 157,257.50
6,810.00 136,808.27 746,495.02 2,326,222.30
16,107.00

TOTAL EQUIPMENT

14,016,738.48 2,290,156.49

560,044.60

0.00

15,746,850.37

TOTAL INVESTMENT IN PLANT

~75,356,341.17 ~5,882,907.96

~560,044.60

~0.00

~80,679,204.53

662

KENNESAW STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSIT Federal Funds Clearing Account Summer Science Camp Faculty & Staff Fund Continuing Education/Activity Fee NDSL Matching Teaching Learning Assessment Salova King Foundation/Art Department Kennesaw State College Arboretum Plant Operations-GAPPA Fund Asian Student Board '97 Admin CIE Madras Seminar '96 Phi Eta Sigma National Honor Society Mock Trial Competition Teacher Center/Activity Fee Kennesaw State College Opera Theatre Georgia History Day Futurescape Pell Recoveries/Prior to 1990 Georgia Associate Degree Faculty Forum National French Test Asian Student Board '97 China Unclaimed Property Physical Educ-lnst Movement Lab/Field Trips Employee of the Month Belize Trop Ecology Trip Foundation Clearing Account Tour oflreland AmeriPian Health Insurance/COBRA History Teaching Alliance CIE Asian Council Michael Oaks Fund Career Services History Symposium Georgia Conference on Blacks in Higher Education International Model United Nations Program International Entrep-Family Business Ed Program Bell South/Community Service Program Office of Educational Research and Assessment Rotary Club North Cobb Cont Ed-Kroger/Post Properties "The Kennesaw Review" MBA for Experienced Professionals Family Enterprise Center Year of the Constitution Institutional Research Plan Meeting Society of Legal Studies Nursing Advertising Campaign Georgia Coalition for Excellence in Math Education Mathematics Tournament Account Minority Staff Luncheon International Programs-General RISE Conference One Time Scholarship Account University System Conference-Assessment Superintendent Conference Owls Booster Club KSU Concession/Staff Council Subsidized Stafford Loans Unsubsidized Stafford Loans Summer Program for Gifted

FUND BALANCE JULY 1, 1996
($608,305.85) 35.00
237.08 8,580.19
18.77 1,222.69
984.62 245.00 142.65
2,011.04 216.67
1,694.12 3,066.85
453.21 13.74
187.91 3,628.46
157.15
5,041.62 2,311.61
50.00 1,007.87
71.55 192.69 4,898.55
270.45 2,000.00 2,559.87 4,488.05 15,408.43
200.00 295.27
181.41 4,548.72
937.28 1,947.29
449.30 127.90 7,543.53 742.10
1,193.99 626.88
(42,636.51) 4,350.20 120.70
28,757.85
(739,722.83) 1'123, 170.26
139.41

RECEIPTS

DISBURSEMENTS

FUND BALANCE JUNE 30, 1997

$3,769,858.54 460.00
1,220.00 49,112.00
500.00
11,723.60 40,591.00
2,156.00 1,375.00 1,082.28
125.00
300.00 8,500.00 2,711.78 1,300.00
21,257.96 7,550.00
3,990.35 2,430.00 9,860.02
1,955.50
1,000.00 12,806.20
230,563.88 252,884.68
3,360.00
7,429.25 625.00 330.00
1,636.37
57,193.47
302.11 20,515.00
7,388.19 8,755,081.75 4,703,695.46

$3,477,434.55 100.00
1,722.31 36,603.16
1,222.69 1,185.00
142.65 8,305.28 40,147.70 2,409.78
592.07
406.85 126.27
13.00 2,261.28
1,007.87 21,257.96
7,154.28
4,741.37 2,416.49 7,103.30
2,892.83 1,250.00
295.27 1,000.00 9,042.15
149.80 229,138.31 252,884.68
937.28 3,627.49
127.90 8,222.18
511.82 401.62 1,222.22 535.29 9,040.36
56.35 422.81 29,442.12 254.63 9,793,049.90 3, 748,765.09

($315,881.86) $395.00 ($265.23)
$21,089.03 $18.77 $0.00
$299.62 $245.00
$0.00 $3,418.32
$443.30 $1,757.26
$999.60 $2,776.40 $3,066.85
$578.21 $13.74
$187.91 $3,628.46
$50.30 $8,373.73 $7,740.40 $1,350.33
$50.00 $0.00 $0.00
$395.72 $71.55
$192.69 $4,147.53
$13.51 $3,027.17 $2,000.00 $2,559.87 $3,550.72 $14,158.43
$200.00 $0.00 $0.00
$3,764.05 $31.61
$5,974.29 $0.00 $0.00
$1,679.80 $449.30 $0.00
$6,750.60 $855.28 ($71.62)
$1,608.14 $91.59
$5,516.60 $4,293.85
$0.00 $19,830.73
$7,133.56 ($1 ,777,690.98) $2,078,100.63
139.41

663

KENNESAW STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

FUNDS HELD ON DEPOSIT (Continued) Callahan Ed Trust Fund India Asian Council University System AA/EEO Offices Kennesaw State College Oaxaco Nursing Practice 96 Childcare Account Nursing Fees KSU lntertrip Earth Powwaw Readers Theatre Continuing Education-Center for International Conferences Continuing Education-Center Corporate & Economic Dev Continuing Education-Project Ideas Continuing Education~Center for Conferences Student Recruitment Volunteers Kennesaw State College Roehampton 96 Cont EO/Directors University Walt Dees Retirement Consortium Leadership Academy Kennesaw Association of Educational Office Professionals Sunshine Committee Graphic Communication Center Abraham Asante Obeng Clark Atlanta Fall Quarter 95 CSIS Research Center Foreign Language Summer Seminars System India Center Student Incentive Grant Voting System Certificatioin Georgia Acad Sci AM Mtg Registration Kennesaw State University Staff Council Southeast Conference TCAG Psychology Kennesaw State College Teacer Education Chief Executive Officers Regents African Council Continuing Education-Center J China Humanities Tradition Geography Account Minority Enterprise Institute Honors Program Council Continuing Education-Computer Training Kennesaw State College in Mexico 96 KSUIJEB Mexico Kennesaw State College Student Chapter NAACP Cobb Music Teachers Association KSU Summer in Mexico KSC Foundation/Student Athletic Fund Kathleen O'Neal Political Science Department Tech Specialist Training Bill Durrett Retirement Kennesaw State College Brass Ensemble Wamjiku Stella Kirbara Mbogo, Lesley North GA Institute Educ in Arts Peris, Judy Wangari Kinyua, Charles Murigu, Francis Njoroge, Dennis Mukora Organization of American Historians Okoli, Chukwuemeka Noval, Susan H

787.79 2,645.25 11,343.80
360.00 2,643.32 1,180.15
722.61 2,661.45
281.90 153.50
215.01 77.57
445.00 1,001.21
17.00 (24.08) 6,235.26 570.11 2,507.50 46,632.08 5,133.16 15.00 202.65 2,574.62 1,554.01 1,003.80 3,606.01
3,990.35 1,491.89 (7,683.26)
400.00 1,260.54 5,152.37
291.00 6,035.74
251.50 200.00 4,773.25 26,634.78
710.00
9,765.95
31.00
500.00
753.00

RECEIPTS

DISBURSEMENTS

FUND BALANCE JUNE 30, 1997

1,000.00 8,500.00 3,005.00 15,500.00
11,579.00 1,700.00
4,800.00 977.00
9,905.62 14,232.50
1,500.00 1,826.00 6,130.89
428.08 340.75 6,452.33
375.00 23,254.77
11,409.00 7,900.27
90.61
8,498.46 173.10
6,514.50 65,817.62 15,000.00
2,000.00 21,050.00
2,100.00 54,759.72
1,373.53
5,748.00 5,748.00 21,220.00 2,000.00 2,000.00
1,916.00
5,748.00

910.00 4,300.00 3,005.00 16,275.99
(115.00) 11,981.16
1,625.00
5,602.24 901.94
9,263.07 10,652.12
153.50
1,826.00 6,320.33
133.20 202.20 6,725.01
(24.08) 28.84
257.29 68,026.43
15.00 48.57 8,906.18 4,210.35 1,003.80 973.55 90.61 3,990.35
5,632.85 61,040.01 14,999.13
3,865.00 784.50
2,589.95 52,339.66
1,373.53
5,748.00 5,748.00 3,970.32 2,000.00 2,000.00
1,916.00 500.00
5,748.00 753.00

90.00 4,200.00
0.00 11.80 2,760.25 10,941.64 75.00 360.00 1,841.08 1,255.21 1,365.16 6,241.83 281.90
0.00 1,500.00
0.00 25.57 372.45 583.55 728.53 17.00
0.00 6,206.42
570.11 2,625.21 1,860.42 5,133.16
0.00 154.08 5,077.44 5,243.93
0.00 2,632.46
0.00 0.00 1,491.89 815.20 573.10 2,142.19 9,929.98 0.87 291.00 4,170.74 20,265.50 251.50 200.00 4,283.30 29,054.84 0.00 710.00
'o.oo
0.00 27,015.63
0.00 10.00 31.00 0.00 0.00 0.00 0.00

664

KENNESAW STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

RECEIPTS

DISBURSEMENTS

FUND BALANCE JUNE 30, 1997

FUNDS HELD ON DEPOSIT {Continued) Li, Kai Rogers, Rebecca Community Institute Gnossia, Frederic Nur Ainif Omar Matvata, Juliet Mwangi, Josiah Muthoea Okpareke, Chinyere Mach aria, Ester W. JohnstoneK Kamau S.L. Doak Campu Sunshine Gitau, Michael Mistry, Deepak Mahaso, V Chiedza Clark Atlanta I 95 DOE/Educational Technology Center Mirigu, Robert N
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Chick-Fil-A Scholarship Funds North Perimeter Chapter Georgia Society of CPA's Drug Emporium Fund Philip-Nancy Ness Churches Homes Foundation National Westminister Bank Regents Scholarship AAK Scholarship Regents Opportunity Scholarship Peter Doctor Memorial Scholarship Marietta City Schools Scholarship Fund Best Silver Club Austell South Cobb Rotary Ty Cobb Ed Fund International Brotherhood of Electrical Workers Trust Fund Time-Warner, Incorporated Glory Ministries Kiwanis Club Smyrna Miss Cherokee County U S Olympic Committee Wilkerson Scholarship North Fulton Regional Hospital S Buffton Memorial Ed Fund Harry Norman Walmart Rosebud McCormick Memorial Ed Fund Stephen Button Promina Northwest Navajo Nation Aid Association for Lutherans Metropolitan Fund Marietta First United Methodist Church Georga Radio-TV Fund Charm, Goodie, Yancy Gordon Central High Professional Association Georgia Educators Young American Bowl

4,986.00 142.00
{435.00) 2,708.03 2,367.56

1,840.00 8,684.58 13,668.00 1,916.00 3,832.00 12,906.00 2,874.00 3,727.00 1,000.00 5,748.00 1,916.00 13,668.00
1,100.75 4,540.00
18,422,864.47

4,110.81 1,553.00
25.25 2,249.00
{114.00) 1,150.00
553.00 51.43
1,065.73 500.00 98.00 102.00 210.12
500.00
964.91
314.21 572.00
37.61 8,583.39
338.17 125.00

7,122.19
1,500.00 600.00
12,700.00 1,000.00
12,500.00
2,000.00
667.00 1,000.00 2,100.00
850.00 1,200.00 1,000.00 3,000.00 1,000.00 1,200.00
8,750.00 2,667.00
2,000.00 2,700.00
3,000.00 1,000.00

4,986.00
1,452.06 8,684.58 13,668.00 1,916.00 5,748.00 12,906.00 2,874.00 3,727.00 1,000.00 5,748.00 1,916.00 13,668.00
{435.00) 3,808.78 6,140.00
18,135,727.98
7,275.47
1,199.51 710.10 {331.00)
14,782.00 1,000.00
10,913.00
500.00 2,000.00
529.80 667.00
1,373.00 565.73 500.00 98.00 102.00 210.12 850.00
579.00 1,566.56 1,000.00 1,216.65
274.14 8,354.00 2,667.00
314.21
3,272.00
1,737.00 1,338.17

0.00 142.00 387.94
0.00 0.00 0.00 {1 ,916.00) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1 ,600.00)
289,504.05
3,957.53 0.00
353.49 789.90 931.00
25.25 167.00
0.00 1,473.00
0.00 650.00
0.00 23.20
0.00 1,051.43
727.00 500.00
0.00 0.00 0.00 0.00 0.00 1,200.00 421.00 1,933.44 0.00 {16.65) 690.77 396.00 0.00 0.00 2,000.00 0.00 37.61 9,846.39 0.00 0.00 125.00

665

KENNESAW STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) Atlanta Legal Admin Association American Business Womens Asoc Harold McKinney Fund Slqs Scholarship ECGiles Decatur First Baptist Church Cobb Association Educatioinal Professionals First United Methodist Church, Austell Navy-Marine Society Kimberly Clark Friends Georgia Music Festival American Association of University Women Burruss Institute Sylvia Patrie Memoriall Georgia Pacific Funds Promina/Cobb Thomas J Watson Memorial Cartersville/Bartow Jaycees St Joseph A Beirne Memorial Crown Crafts, Incorporated Air Force Aid Society Cass High School Clark R Baker Fund Gordon Central High Rotary, Paulding County CSX Scholarship Captain D's Hambersham Rotary Dale Davis Foundation GA PTA Educ Lassiter Foundation Miss Ed Co Scholarship Mrs. Winners Ohio Elks Assoc Dekalb Medical Center Columbia Health Care Dekalb Mem Ctr Fund National Srv Trust NCO Wives Club Six Flags Over GA Dekalb College Lafayette Rotary Showmens League AM Mount Vernon Mill Armed Services Foundation World CPT Fund Marietta High School
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

FUND BALANCE JULY 1, 1996 1,000.00 1,000.00 465.00 685.00 132.16 1,806.95 144.00 68.76 37.53 302.99 1,622.13
2,281.11 1,308.36
100.00 509.68 200.00
8.00 152.00
34,813.30

RECEIPTS

DISBURSEMENTS

FUND BALANCE JUNE 30, 1997

1,500.00
1,000.00 2,000.00 2,500.00
2,750.00 320.00
1,250.00 6,000.00 1,000.00
3,000.00
4,000.00
2,000.00
1,000.00 2,500.00
840.30 600.00 850.00 1,000.00 1,000.00 4,300.00 2,000.00 762.40 9,450.00 300.00 2,000.00 1,437.29 1,000.00 750.00 1,000.00 1,800.00 1,281.00 1,000.00

2,000.00 1,500.00 1,000.00
465.00 (1 ,916.00)
685.00
2,144.00 2,500.00
2,033.00 115.70 302.99
1,250.00 7,272.13 1,000.00
1,088.14 2,623.00
3,718.62
999.00
152.00
2,500.00 840.30 600.00 623.00
1,000.00 1,000.00 4,300.00 1,141.12
590.00 9,450.00
124.55 2,000.00 1,437.29
999.99
1,000.00 1,800.00 1,246.00 1,000.00

(1,000.00) 0.00 0.00 0.00
1,916.00 0.00
132.16 2,806.95
0.00 0.00 68.76 717.00 241.83 0.00 0.00 350.00 0.00 0.00 2,281.11 220.22 377.00 100.00 791.06 200.00 1,001.00 8.00 0.00 1,000.00 0.00 0.00 0.00 227.00 0.00 0.00 0.00 858.88 172.40 0.00 175.45 0.00 0.00 0.01 750.00 0.00 0.00 35.00 0.00

131,747.18

125,848.29

40,712.19

666

KENNESAW STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

PAYROLL OPERATIONS Payroll Deductions Fiederal Income Tax Withholdings State Income Tax Withholdings F I C A-Employee Group Life Insurance-Employee Group Health Insurance-Employee (Regents) Group Insurance/Long Term Disability U S Savings Bonds State Charitable Contributions Tax Sheltered Annuities Garnishments MACO Credit Union Supplemental Life Insurance Dental Insurance-Regents FICA-Medicare -Employee Group Insurance/Life-Dependent (165, 175 & 470) Teachers Retirement-Employee Kennesaw State College Foundation Dental lnsurance-DentiCare Kennesaw State College Foundation-Restricted Group Insurance-Employee (Partners & Kaiser) Optional Retirement Plans DEFCON FICA-Employer FICA-Medicare-Employer Group Life Insurance-Employer Group Health Insurance-Employer (Regents) Teacher Retirement-Employer Group Insurance-Employer (Partners & Kaiser) Optional Retirement Plans
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1, 1996

RECEIPTS

DISBURSEMENTS

FUND BALANCE JUNE 30, 1997

0.02 1,622.32 39,111.24 6,299.18
337.08 16,530.78 12,948.70
2,594.40
1,112.95 407.28 (49.83) 0.02
17,007.82 83,105.97 54,514.82

4,866,764.99 1,620,586.53 1,981 '120.88
15,747.22 373,803.06
87,872.66 28,950.00 17,704.61 916,733.30 24,689.20 1,089,734.63 100,609.44 189,467.38 538,754.80 17,758.60 1,215,775.79
1,152.28 41,736.82
8,861.79 250,511.27 488,799.47 217,516.75 1'980,666.22 538,754.80 131,288.86 1,510,098.14 3,286,257.83 1,027,487.94 584,874.39

235,542.75

23,154,079.65

$272,723.61 $41,708,691.30

4,866,764.99 1,620,586.53 1,981 '120.90
15,673.99 399,693.10
80,720.15 28,950.00 17,704.61 916,733.30 25,026.28 1,089,734.63 102,034.93 189,422.00 538,754.80 17,772.70 1,215,775.79
1,151.59 38,103.50
8,861.79 213,645.50 488,799.47 217,466.45 1,981 '120.90 538,754.80 130,975.68 1,492,613.40 3,286,257.83 949,251.78 584,874.40
23,038,345.79
$41,299,922.06

0.00 0.00 0.00 1,695.55 13,221.20 13,451.69 0.00 0.00 0.00 0.00 0.00 15,105.29 12,994.08 0.00 2,580.30 0.00 0.69 4,746.27 0.00 37,273.05 0.00 0.47 (454.66) 0.00 17,321.00 100,590.71 0.00 132,750.98 (0.01)
351,276.61
$681,492.85

667

THIS PAGE LEFT BLANK
668

North Georgia College & State University
FINANCIAL REPORT
For the Year Ended June 30, 1997

NORTH GEORGIA COLLEGE & STATE UNIVERSITY Dahlonega, Georgia

Sherman R. Day
Interim President

William F. Gerspacher
Vice President for Business and Finance

669

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

NORTH GEORGIA COLLEGE BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Entemrises RESTRICTED

TOTAL

$935,520.38 $1 '765,534.73

559,552.44

227,076.45

51,817.52 44,782.63

571,834.78 17,117.63

~1 ,591,672.97 ~2,581 ,563.59

($145,709.98) 312,204.89
~166,494.91

$2,555,345.13 0.00
1 ,098,833.78 0.00
623,652.30 61,900.26
0.00 0.00 0.00 0.00 0.00 0.00 0.00
~4,339,731.47

$560,947.34 $215,872.21

824,820.70

270,138.00

1,385,768.04

486,010.21

$0.00 0.00

$776,819.55 0.00 0.00 0.00
1,094,958.70 0.00
1,871 '778.25

55,000.00
137,607.75 3,161.15
10,136.03

571,834.78 1,523, 718.60

205,904.93 2,095,553.38 $1 ,591 ,672.97 ~2,581 ,563.59

166,494.91
166,494.91
~166,494.91

626,834.78 0.00
1,661,326.35 3,161.15 0.00 10,136.03 0.00
166,494.91 0.00 0.00 0.00
2,467,953.22
$4,339,731.47

670

AND STATE UNIVERSITY SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGENCY FUNDS

$62,907.97 468.75
772,513.16

$315,583.04 1,596,159.45

$~37,517.48 $1,539,054.50

$0.00

$173,668.81

469,614.81 32,415,671.62
3,241,158.77 2,718,541.18 6,576,693.70

$835.889.88 $1,911.742.49 $437.517.48 $1,539,054.50 $45,421.680.08

$15,364.50

$0.00 $431,296.38 $374,381.08

$0.00

$173,668.81 $0.00

15,364.50

0.00

431,296.38

374,381.08

173,668.81

0.00

173,668.81

820,525.38

1'164,673.42

6,221.10

45,421 ,680.08

1,911,742.49

820,525.38 1,911,742.49 ~-=6,=22::.:1c:...1 0 1'164,673.42

~35.889.88 $1,911.742.49

$437,517.48 $1 ,539,Q54.50

45,421 ,680.08 $45.421,680.08

0.00 $173,668.81

671

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations Unexpended Plant Funds - Eff/C Trust Fund 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 Funds To State Treasury-LotteryFunds/Regular Loan Cancellations and Write-Offs Administrative and Collection Costs Prior Year Adjustments Expended for Plant Facilities Capitalized Expenditures Non-Capitalized Expenditures Deductions to Piant Properties Other Deductions
TOTAL EXPENDITURES AND OTHER DEDUCTIONS
NET INCREASE IN FUND BALANCES BEFORE TRANSFERS
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, 1997

NORTH GEORGIA COLLEGE
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Entemrises

FUNDS RESTRICTED

$20,174,795.48

$0.00 6,887,194.09

$0.00

1,071 ,470.55 2,537,332.00
116,118.00 280,311.75
16,042.35

15,514.98 20,190,310.46

4,358.22 6,891,552.31

312,204.89 4,333,479.54

TOTAL CURRENT
FUNDS
$20,174,795.48 6,887,194.09 0.00 0.00 1 ,071,470.55 2,537,332.00 116,118.00 280,311.75 16,042.35 0.00 0.00 0.00 19,873.20 0.00 312,204.89
31,415,342.31

20,215,233.74 4,494.79
20,219,728.53 (29 ,418. 07)

5,600,679.30

4,125,689.58 9,848.12

2,575.00

5,600,679.30 1,290,873.01

4,138,112.70 195,366.84

24,340,923.32 5,600,679.30 9,848.12
4,494.79
0.00 2,575.00
0.00
0.00 0.00 0.00 0.00
29,958,520.53
1 ,456,821. 78

0.00 (29,418.07)
235,323.00
~205,904.93

(1 ,538,325.53) (1 ,538,325.53)
(247,452.52)
2,343,005.90
~2.095,553.38

0.00 195,366.84 (255,704.46) 226,832.53
~166,494.91

0.00 (1 ,538,325.53) (1 ,538,325.53)
(81,503.75) (255, 704.46) 2,805,161.43
~,467,963.22

672

AND STATE UNIVERSITY
IN FUND BALANCES June 30, 1997

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

9,167.00

PLANT FUNDS

Renewals And

Unex!)ended

______Rru:llacements

$0.00

$0.00

976,800.00

8,681.66 122,072.27
20,687.82

283.23

67,344.60

43,256.50

160,608.75

283.23

3,372.39 268,892.49 1,316,409.48

43,256.50

Investment In Plant $0.00
3,330,526.33 3,330,526.33

17,288.22 15,117.44
15,234.10 47,639.76 112,968.99

3,282.42 1,491.20

3.37 3.37 279.86

2,014,914.30 64,107.34
2,083,795.26 (767 ,385. 78)

174,712.56 265,894.60
440,607.16 (397,350.66)

138,346.46
138,346.46 3,192,179.87

f1~J...524.48)
_(g1_224.48) (8,555.49)

121,524.48 121,524.48 121,804.34

. _89,080.87
$820~525,38.

1,789,938.15 $1,911,742.49

770,488.26

767,837.27

770,488.26

767,837.27

3,102.48

370,486.61

7.70

3,118.62

794,179.11

$6,221.10 _____j1,14,673.42

0.00 3, 192,179.87
7,265.00 42,222,235.21 $45,421,680.08

673

NORTH GEORGIA COLLEGE & STATE UNIVERSITY
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Equipmentrrechnology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues
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 Hospital and Clinics Total Educational and General 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 To State Treasury- Lottery Funds/Regular
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

UNRESTRICTED

EDUCATIONAL

AUXILIARY

&GENERAL

ENTERPRISES

RESTRICTED

$5,953,303.55 13,782,311.00
134,000.00
1,359.75

$0.00

$0.00

1,107,159.07 2,550,311.12
120,462.80 336,957.63
10,798.96

235,585.67 68,235.51
20,174,795.48
20,174, 795.48

0.00 6,887,194.09 6,887,194.09

4,125,689.58 4,125,689.58

11,050,068.04
2,041,033.66 2,039,065.66 2,896,244.94 1,988,320.44
200,501.00
20,215,233.74

0.00 5,600,679.30

595,192.03
1,525.85 26,750.50 115,040.74 3,387,180.46 4,125,689.58

20,215,233.74

5,600,679.30

4,125,689.58

15,514.98 (4,494.79)

(1,538,325.53) 4,358.22

195,366.84

11,020.19

(1,533,967.31)

195,366.84

NET INCREASE (DECREASE) IN FUND BALANCES

(~29,418.0_1)

(~247,452.52)

~195,366.84

TOTAL CURRENT
FUNDS
$5,953,303.55 0.00
13,782,311.00 134,000.00 0.00
1,107,159.07 2,550,311.12
120,462.80 336,957.63
12,158.71 0.00
235,585.67 0.00
68,235.51 24,300,485.06
6,887,194.09
31,187,679.15
11,645,260.07 0.00 0.00
2,042,559.51 2,065,816.16 3,011,285.68 1,988,320.44 3,587,681.46
0.00 24,340,923.32
5,600,679.30
0.00
29,941,602.62
195,366.84 (1,538,325.53)
19,873.20
(4,494.79) 0.00
I
(1,327,580.28)
(~81,503.75)

674

NORTH GEORGIA COLLEGE & STATE UNIVERSITY
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

REiVENUES 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

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hosj:!ital

Activities

$19,733,299.37

$441,496.11

AUXILIARY ENTERPRISES
$0.00 6,887,194.09

15,145.97

369.01

4,358.22

TOTAL REVENUES AND OTHER ADDITIONS

19,748,445.34

441,865.12

6,891,552.31

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

19,736,185.77 4,494.79

479,047.97

5,600,679.30

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

19,740,680.56

479,047.97

5,600,679.30

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers

(1 ,538,325.53)

TOTAL TRANSFERS AMONG FUNDS

0.00

0.00

(1 ,538,325.53)

NET INCREASE (DECREASE) IN FUND BALANCES

7,764.78

(37, 182.85)

(247,452.52)

ADJUSTMENTS/RECLASSIFICATIONS

0.00

BEGINNING FUND BALANCE

60,532.40

174,790.60

2,343,005.90

FUND BALANCE, JUNE 30, 1997

$68J~97.18 _____ $1R6_07.75 --~.095,553.38

TOTAL
$20,174, 795.48 6,887,194.09 0.00 0.00 0.00 0.00 0.00 19,873.20 0.00
27,081,862.77
20,215,233.74 5,600,679.30 0.00
4,494.79 0.00 0.00 0.00
25,820,407.83
0.00 (1 ,538,325.53)
(1 ,538,325.53)
(276,870.59)
0.00
2,578,328.90
$2,301 ,458.31

675

NORTH GEORGIA COLLEGE & STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

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 Studies Abroad State Appropriations State of Georgia - General State of Georgia - Special Initiative State of Georgia - Lottery Funds Equipmentrrechnology/Construction Trust Fund 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-Check Charges Fees-Transcript Gold Reimbursement - Library Post Office Keys Education Laminating Cobra Health Admin Other- Lapsed Agency Account Rev Other- Alternative School Site Use Other- Miscellaneous Revenue Other - V A Reporting Fees Library Microforms Revenues for Program Support Continuing Education Continuing Education Elderhostel Other Sources Administrative Cost Allowance Perkins Loan College Work-Study Program Supplemental Educ Opportunity Grants Pell Grants Program Indirect Cost Recoveries- Fed/OE Student Activities - Other
Total Educational and General

UNRESTRICTED

RESTRICTED

TOTAL

$5,076,900.30 192,478.00 4,352.00 391,913.40 200,501.00 65,509.25 21,649.60
13,596,846.00 126,465.00 59,000.00 134,000.00
1,359.75
4,315.36 3,117.18 8,204.37
319.77 390.00
38.50 402.49 3,970.16 2,000.00 4,351.29 1,078.00 6,510.57
188,171.98 12,716.00
5,033.40 4,262.04 5,822.00 2,575.00
960.36 49,582.71
20,174, 795.48

$0.00
1,107,159.07 2,550,311.12
120,462.80 336,957.63
10,798.96
4,125,689.58

5,076,900.30 192,478.00 4,352.00 391,913.40 200,501.00 65,509.25 21,649.60
13,596,846.00 126,465.00 59,000.00
1,107,159.07 2,550,311.12
120,462.80 336,957.63
12,158.71
4,315.36 3,117.18 8,204.37
319.77 390.00
38.50 402.49 3,970.16 2,000.00 4,351.29 1,078.00 6,510.57
188,171.98 12,716.00
5,033.40 0.00 0.00
2,575.00 960.36
49,582.71
24,300,485.06

676

NORTH GEORGIA COLLEGE & STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

CURRENT FUNDS REVENUES Auxiliary Enterprises Student Housing Rents - Residence Halls Other Income- Telecommunications Commissions Other Income- Olympic Project Other Income- Interest Income Faculty and Staff Housing Rents- Faculty Staff Housing Other Income- Interest Income Food Services Sales - Contracted Cafeteria Other Income - Interest Income Commissions - Cafeteria/Snack Bar Contracted Other- ARA Contract - Unii/Phone/Ma Other Income - Olympic Project Stores and Shops Rents - Caps & Gowns Sales - Bookstore Commissions - Cafeteria/Snack Bar Student Services - Sales Student Center Other Income - Interest Income Intercollegiate Athletics Athletics - Fees Athletics - Other Other Service Units Student Health Services Fees Other Income- Interest Income Student Transportation Fees BusNan Interest Income Printing Services Sales Printing Interest Income Parking Operations Fees StudenUFaculty/Staff Fines - Parking Interest Income Vending Sales Vending Commissions - Vending Interest Income
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

1,844,043.83 55,361.55 70,540.00 41,667.35
147,710.12 13,524.76
1,827,228.65 51,577.92 44,366.02 36,000.00 16,841.00
23,565.00 1,484,439.04
5,817.09 15,652.50 13,854.42
345,482.00 82,958.59
345,660.00 13,404.40
24,359.79 92.32
168,556.63 707.76
62,530.00 50,450.00
8,742.72
42,233.04 40,056.12
9,771.47
6,887,194.09
___121.,_061,989.57

1,844,043.83 55,361.55 70,540.00 41,667.35
147,710.12 13,524.76
1,827,228.65 51,577.92 44,366.02 36,000.00 16,841.00
23,565.00 1,484,439.04
5,817.09 15,652.50 13,854.42
345,482.00 82,958.59

0.00

345,660.00 13,404.40
24,359.79 92.32
168,556.63 707.76
62,530.00 50,450.00
8,742.72
42,233.04 40,056.12
9,771.47
6,887,194.09

$4,125,689.58

$31,187,679.15

677

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

School of Arts & Letters

Fine Arts

Culteral Arts

Language & Literature

Math & Computer Science

History & Sociology

Psychology

School of Business

Business Administration

Britain - Studies Abroad

Military Science

Political Science & Criminal Justice

School of Education

Education

.O....l.
00

Health, Physical Education & Recreation School of Natural & Health Sciences

Biology

Chemistry

Nursing AD

Nursing BS

Physical Therapy

Physics

Physical Therapy- Faculty Enrichment

School of Graduate Studies

Graduate Studies

General Instruction Programs

Community Education

Adult Education

Continuing Education

Continuing Education-Programs

Continuing Education-Eiderhostel

Preparatory and Remedial Instruction

Developmental Studies

Advisement

MAPS

TOTAL INSTRUCTION

NORTH GEORGIA COLLEGE & STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

-----

-

-

-

FUN
----- - "'

D
--

-

-C--L--A---S- -S--I-F-

I-C---A--T--I-O---N--

------------

Unrestricted :_c=---cR~,~Jr~ted~--~'-'-' =--==c:=19t<!L __c_=== ---~---------

-------
Personal
____Servl~~-

OBJECT CLASSIFICATION Operating Supplies &
==:=:JJi!Y!ll -== -~~nsel!_____!;gYiJ>ment

$486,106.79 19,472.36
1,072,993.10 737,001.46 433,832.18 464,032.98
1,109,028.98 901.58
75,727.65 543,161.27
1,247,911.91 710,653.02
557,727.12 265,435.87 654,241.08 368,074.86 612,794.89 295,482.60
5,000.00
113,512.00 769,204.66

$5,544.82 7,762.80
103,770.49 1,068.29
34,863.55 1,465.22
203,186.34
7,023.50 21,040.50 20,242.95
189,223.57

$491,651.61 19,472.36
1,080,755.90 840,771.95 434,900.47 464,032.98
1,143,892.53 901.58
77,192.87 543,161.27
1,451,098.25 710,653.02
557,727.12 265,435.87 654,241.08 375,098.36 633,835.39 315,725.55
5,000.00
113,512.00 958,428.23

$469,514.95
1,022,807.06 812,617.44 422,846.75 451,654.75
1,116,215.95
59,634.75 530,452.37
1,226,688.99 677,495.36
529,523.69 251,659.68 639,023.53 353,753.22 575,661.83 292,740.25
108,971.66 63,025.59

$658.17
6,606.49 2,536.50
903.46 528.61
8,277.24 862.75
2,649.44 1,835.73
23,288.14 4,070.36
2,830.85 1,326.62 3,581.90 4,384.75 6,910.24 6,783.48 1,182.34
594.04 44,907.74

$18,491.49 19,472.36 41,486.50 20,134.01 11,150.26 10,562.12
19,399.34 38.83
14,908.68 10,873.17
200,958.12 29,087.30
25,372.58 12,449.57 11,635.65 16,960.39 51,263.32 16,201.82 3,817.66
3,946.30 317,256.13

$2,987.00 9,855.85 5,484.00 1,287.50
163.00
533,238.77

20,970.44 188,171.98 12,716.00

20,970.44 188,171.98
12,716.00

15,063.41 53,586.12
376.41

291.65 20.50

5,615.38 131,125.36 12,319.09

3,460.50

269,527.11 7,760.43
_ _ _ _ _8g~72

269,527.11 7,760.43
---~--~ --~-~8,625.72

255,791.28

306.59

5,509.26

-~-- ______________ 29~.79

11,687.24 2,251.17 -~----_!J,:3_:3_1.93

1,742.00

______!1.050,068.04 ~-~595._192.03 _11.645,2_6_Q.07 ~_9,_~~4_.614_._!Q_ __ __ J2_M~1-_3_!!_ ___1,926,7__9E_7_ _ ____~_f!tg_1_8._6_2

NORTH GEORGIA COLLEGE & STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

OBJECT CLASSIFICATION

- ------ -- -----

--

Operating

Personal

Supplies &

Unrestricted EDUCATIONAL AND GENERAL EXPENDITURES (Contiuned)

Restricted

Total

Servi<:;~s

Travel

E:><J)eiJ~~s," c= =c-cci;J:l~iprT]_~L==

ACADEMIC SUPPORT

Libraries

Stewart Library

753,536.58

1,429.83

754,966.41

429,077.66

2,276.35

144,701.78

178,910.62

Academic Computing Support

Office of Information Technology & Computer Svs

359,850.83

359,850.83

330,269.34

193.00

29,388.49

Computer Network Upgrade

90,636.70

90,636.70

24,979.06

65,657.64

Academic Administration

Vice President for Academic Affairs

260,635.16

96.02

260,731.18

228,705.77

6,254.45

23,588.18

2,182.78

Faculty Development- Special Initiative

6,200.00

6,200.00

6,200.00

GSAMS Technical Classroom

25,000.00

25,000.00

123.50

19,793.50

5,083.00

Institutional Research

49,711.27

49,711.27

43,261.98

1,525.23

2,319.86

2,604.20

Dean-Arts & Sciences

100,427.62

100,427.62

93,871.26

2,168.69

2,250.67

2,137.00

Dean-Business & Government

109,644.08

109,644.08

103,866.97

2,553.28

3,223.83

Dean-School of Education

108,259.36

108,259.36

101,376.31

2,870.63

4,012.42

Dean-School of Natural & Health Sciences

101,921.63

101,921.63

95,099.05

1,685.73

5,136.85

Self Study

26,172.31

26,172.31

5,801.92

487.08

19,883.31

m

Instructional Technical Support

-.1

()

49,038,12

_19,0_3~.12 - - _43,038-!2

- ---------

.3,08_5.()() -----~~1~00_

TOTAL ACADEMIC SUPPORT

2,041,()~3.66 - - __ _1,!j2_!j.8!j . - _2,04_2_,5(;9_.5_1 ____1,48_0,58_.~8_

. 2_0,1:3_7,~1_ -- --- 282_,:3_2_,~!i_

. 2_~.~1_~()~4_

STUDENT SERVICES Student Services Administration Student Affairs
VP for Student Affairs General Student Welfare Counseling and Career Guidance Testing
' Placement Student Activiites Student Activities Financial Aid Administration Financial Aid Banner System Banner-Connecting Students & Services Student Admissions Admissions & Recruiting Admissions & Recruiting/Study Student Records Registrar

319,269.26 132,848.15

31,543.72 82,118.34

26,750.50

479,047.97

176,525.67 41,121.11 4,600.00

505,546.59 7,175.13

- . 2~~J2_~9}_2_ ----- ------------ -

319,269.26 132,848.15
58,294.22 82,118.34
479,047.97
176,525.67 41,121.11
4,600.00
505,546.59 7,175.13
2_!>!!._2_6~~7'2__

292,760.75 125,613.35 38,137.44 71,294.99 68,845.77 143,360.26
364,431.42
177,968.07

3,796.68
1,441.63 3,137.51 1,403.74 3,147.90
24,675.94 59.25
646.92

22,711.83 7,234.80
20,156.78 9,381.72
357,445.69
30,474.17 29,834.21
604.00
115,151.73 7,115.88
.. 5_.()~4_.7~

49,619.00 1,287.50 8,139.00 3,996.00 1,287.50
24,560.00

TOTAL STUDENT SERVICES

?.0~~.()~,~- _____?_!), 750.50 - __2_,2_6~.1~1

1_,2_82_,4_ 12.05_

-38,30_~1 -- - ~~~.2()5.~4 - ----- _81l_,889.00

NORTH GEORGIA COLLEGE &STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES. Year Ended June 30, 1997

_f'_ldHQ__g_l,_A_l) 13_!_E_!_(;_A T_!Q N_____

------- ----

-

-

-

-

-

-

-

-

-

-



-O- - -B .J

E- --C- -T--

-C- -L-

A-

S- -S-

I-F--

-I-C-

ATION ------------~--

-

-

-

-

-

Operating

Personal

Supplies &

Unrestricted EDUCATIONAL AND GENERAL EXPENDITURES (Contiuned)

RestrictE;!d _

Total

_Services

Travel

:c.c-E~~c~~L~c =-- l;c:JYiP!I!~t=

INSTITUTIONAL SUPPORT

Executive Management

Office of President

318,781.57

2,651.01

321,432.58

292,524.11

9,671.64

19,236.83

Fiscal Operations

VP for Business & Finance

172,626.77

172,626.77

166,082.26

2,758.92

3,785.59

Comptroller

462,091.22

462,091.22

402,200.81

847.20

56,080.21

2,963.00

General Admin and Logistical Services

Human Resources

84,616.31

84,616.31

73,884.30

3,264.47

7,467.54

Materials Management

210,238.77

210,238.77

185,635.01

154.40

24,449.36

Public Safety

340,268.05

340,268.05

288,622.40

4,546.67

28,193.48

18,905.50

Office of Information Technology & Computer Services

181,475.17

181,475.17

99,193.52

966.06

78,571.95

2,743.64

Public Relations and Development

VP for Development & Alumni Affairs

275,060.37

26,501.68

301,562.05

253,562.10

5,833.05

34,560.90

7,606.00

Office of Public Relations

173,198.78

173,198.78

92,805.21

321.18

76,440.39

3,632.00

Director of Development

28,422.33

28,422.33

17,116.62

1,407.35

5,948.84

3,949.52

General Institution

01

Faculty & Staff Benefits

()I)

0

General Institutional Expense

Facilities Master Plan

515,366.93 97,048.82 15,000.00

21,626.62

515,366.93 118,675.44
15,000.00

515,366.93 60,927.00

32.00

57,716.44 1S,OOO.OO

College Work Study Program

_22,049.85

. _4.!.~131-4 :3_

- _1!6,:3_1_1,28

. -1--8--8--.2--6-- ----- --- -~--- - - __ _13_~1~~,Qg_

TOTAL INSTITUTIONAL SUPPORT

2,8_96,~4_'!:~4_ _____ 1_1_~,04_Q.7.1_ - - ],0_!1_.2_?5._~ ____ 1_~_4_8)1_0!!,~:3_ -- -~ ?~,I!Q~,9_4__

493_.574.~5_ - ----- .3.~?~-~13.

OPERATION AND MAINTENANCE OF PLANT Physical Plant Administration
Director of Plant Operations Building Maintenance
Department of Maintenance - Buildings Cleaning Services
Department of Cleaning Services Utilities Utilities Landscape and Grounds Maintenance Department of Grounds Maintenance

114,030.77 588,512.20 553,423.83 541,797.12 -- !9.0_!_~~6.52

114,030.77
588,512.20 0.00
553,423.83
541,797.12
_1~().?5_6~?

106,882.94 370,985.20 490,702.25
106,QQ?-58

936.11 292.65

6,211.72 205,941.93
61,290.78 541,797.12 _33_,!!1_1!.94

11,292.42 1,430.80
_5_0,700.00

TOTAL OPERATION & MAINTENANCE OF PLANT

____!,_!)_88,32Q.4_4__ _ _ _____ Q._QQ ~-1_._~88,3?0.44

1,0?1.~U,9I. _

1,22!!.?6 ____849,090,4_~ ---- -- _6],4_23.:~?-

NORTH GEORGIA COLLEGE & STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Y!lar Ended June 30, 1997

EDUCATIONAL AND GENERAL EXPENDITURES (Contiuned) SCHOLARSHIPS, FELLOWSHIPS AND OTHER Scholarships
Scholarships-Federal SEOG PELL Scholarships-State H.O.P.E. Scholarhips Fee Waivers Scholarships-Private Hammock Scholarship Wood Scholarship Golden Feather Award Oakes-Freeman Award Foundation Scholarship Whitehead Scholarship

F

U

ND --

-

CLASSIFICA
-------------- ---

T
--

- IO- -N--

-

-

-



-

-

-

-

-

Unrestricted_

Restricted

Total
----- - --------------

OBJECT C L A S S I F I C A T I O N ------------------------- --- ---------~~----------

- - - - - - ------~-------------

Operating

Personal

Supplies &

_ __ SJll"\,ltc~~---

_ Ir;:~veL___ _ __ f.:l<!lflll~~~ __ __J;gl!iPm!mL _
- - - ---------- - --------------------- --------------

200,501.00

87,330.00 733,384.15
2,446,299.27
8,400.00 400.00 50.00 176.06
85,440.98 25,700.00

87,330.00 733,384.15
2,446,299.27 200,501.00
8,400.00 400.00 50.00 176.06
85,440.98 __ ~~.'7QO.OQ

---------------

87,330.00 733,384.15
2,446,299.27 200,501.00
8,400.00 400.00 50.00 176.06
85,440.98 _ 2~7_QQ.()_O

m

TOTAL SCHOLARSHIPS AND FELLOWSHIPS

m

~

TOTAL EDUCATIONAL & GENERAL EXPENDITURES

200,5()_1.0()_ 20,215,233.74

.. 3,387,18().1(3 4,125,689.58

.. 0.00 3,5~'7 6~.1.46 -------------- --------
21,34.0.~2:3.~.2.. __ 1.2_2_o.28Jn

-------0-.00215,1_10.59_

:t~8L_6~L4

0.00
-----~--------

- 6,8~~'7.1()]6

. _1_,()_~.._820.74

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING
Student Housing-Res Halls

TOTAL STUDENT HOUSING

FACULTY AND STAFF HOUSING Faculty &Staff Housing

TOTAL FACULTY AND STAFF HOUSING

FOOD SERVICES Cafeteria-Contracted

TOTAL FOOD SERVICES

STORES AND SHOPS

m

Bookstore (Campus Connection)

(I)

N

TOTAL STORES AND SHOPS

ATHLETICS Intercollegiate Athletics

TOTAL INTERCOLLEGIATE ATHLETICS

OTHER SERVICE UNITS Infirmary Student Services Vending - College Quick Copy Center Student Transportation Parking Operations Auxiliary Administration

TOTAL OTHER SERVICE UNITS

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

TOTAL CURRENT FUND EXPENDITURES

NORTH GEORGIA COLLEGE & STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES
Year Ended June 30, 1997

-

--F---U- N D C L A S S I F I C A T I O N ----------------~- ------------~------

Unrest(iCtf:l<l

Restricted

____Iot<!L___ _

- -------- ------------- -

Personal ---~!Yl4El~---

OBJECT CLASSIFICATION

Operating

Supplies &

_____ Trflvel

__ E~gens_e~--c-- ="!;g~_pment=,

1 ,391,0~8.!:;8_

____ 1,~9_1 .()~&!!_ ---~-l~f!,280._21_

646.35 ___~~!71:~

1_,_391 .()~8.5~ ---- - ____()_.Q() -___1_,_3J1.!,09_f!.58 ______1_8,2_1!_0,_~4- - - __46.35 - - 622, 1?_1,!)_9_

0.00

- !l6.~q!l,_9_5_ . - _ll_6,_f!_O!l_~!i_
- _1 &1?.11~&_1
1,~4?.._113.1

-- --~.,_!lQ!l-_9.5. ___ 75,5__76.69._

--- ___1.!,233.2_6

0.00 ~---1!13,!!09._9._ ----- __1?,576il_9. ______0.0()_ ____j_1,23~,_6_ ---------0-.-00-

____1,~42,_1 13.61

---- 87,0()~,6.1_

____ 99.4~- _ _1.!555,010.48

0.00 - _J115.;J?.J_1~~6_1_ - -- ___!l?_,Q.0~,61 -- -- ____ 9_!}_,1~- ____!,555,()1().48_

0.00

- 1,441,JlJ.1.J1
1,-444,9_74.11
4_00,_9_22,1() ;JOO,!g2.'!_()_

_J,11.1.!9.Z1,11

19.~,95~.~.1 - -- --~.611.89_ ____11_~,1()8.5!!

0.00 -- J,444,9?_4.1_1_ ----- j_9_!~_,!!5_~_.15.'!_ -----~,6_!1.89 ____!.?42,408.5_8_

0.00
-~----~----

_____.1QQ~9.~.:19_ - __.1_1}~1_1_.1?_

~.~..f!9_.29 -----~~37.65 ---- -- _2...5_8_!2_9_

0.00

-. 400,9__22.40 - - _1_1_,61_1_._1? ______ 1,1!8Jl_.~________]5_1,8~,_1)5_______2,584._2_9_

251,823.32 11,050.74 66,494.99
159,823.31 18,817.58 10,248.50
_ _ _ _!.1_6,5_02.~1_

251,823.32 11,050.74 66,494.99
159,823.31 18,817.58 10,248.50
- - _J115..5.Q?_.2!

183,240.48 7,618.46
41,002.99 72,186.13 11,361.79
9,591.64 ___ _.95_,891:_1_5_

19.39 5.07 8.59 24.76
74.92

68,563.45 3,427.21 25,483.41
87,612.42 7,455.79 656.86
- 2_11_5~15.:14.

- ----~31,760.65_ - _ __._0.,0_9_ - ___~.761?.:~!5 ____ ;J?Q.~.!J2.61

___5_..0Q,)79.3Q_ _________0_.00 _ _51600,679.:~<!

_1,!)!}2_,_:311!,()2

132.73 9,3]_9.?_5

-- 2_13,735,?!1_ ---- ----------- 0.00

--~!l9_),39Z:~

2,584.29

=-''-~~a15.,~1_~.o4 _1~~g_~~~ =-=~~~~,1?.02.62_ $J7.81V>lt9.25 ____ $224,49Ct34 ,J1Q.~~~1PJLo!2_ ___$1 .o14.405.o3

NORTH GEORGIA COLLEGE & STATE UNIVERSITY

SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30, 1997

'REVENUE Student Fees
Fees-Student Activities Other Sources , Sales- Yearbook Sales - Student Activity Board Movie Sales - Collegiate Voice Newspaper Sales - SGA Refrigerator Fund Fees - Recreational Equipment Fees- Rifle Team Entrys Fees - Lobby Use Fees - Pine Valley Usage Fees -INTRO Interest Income -Activity Surplus Interest Income- Yearbook Surplus Other- Drama (NGCSU Theatre Studio) Other- Independent Theatre
TOTAL REVENUE

$66.00 6,532.63 2,110.14 2,230.00
101.00 135.00 450.00 1,525.00 26,790.00 5,253.05 1,856.57 2,578.32 (45.00)

$391,913.40 49,582.71

EXPENDITURES Social and Entertainment Activities Cultural Programs Social Programs Student Government Student Government Association SGA Leadership Conference Graduate Student Senate Student Handbook SGA Refrigerator Fund Student Publications Collegiate Voice - Student Newspaper Student Yearbook- Cyclops Other INTRO Pine Valley Recreation Residence Hall Fees
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments- Prior Year
ENDING FUND BALANCE

23,845.47 294,577.43
27,149.02 2,911.74 1,554.80 8,377.00 260.85
15,429.89 71,928.80
21,750.62 408.00
10,854.35

318,422.90
40,253.41 87,358.69 33,012.97

$441,496.11
479,047.97 (37,551.86) 174,790.60
369.01 U37,607.75

683

NORTH GEORGIA COLLEGE & STATE UNIVERSITY
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30, 1997

REVENUES Student Fees
Fees -Athletics Other Revenue
Interest Income Ticket Sales Gifts for Scholarships Ad Sales Basketball Camps Wrestling Camps Soccer Camps NAIA
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Cheerleaders Men's Basketball Camps Women's Basketball Womens Softball Men's Tennis Women's Tennis Rifle Team Men's Soccer Women's Cross Country
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments- Prior Year Transfers
ENDING FUND BALANCE

$1,279.32 7,817.84 7,000.00 2,843.11
51,599.20 8,614.12 2,205.00 1,600.00

$345,482.00 82,958.59

39,930.35 3,272.00
85,228.25 54,907.13 81,416.33 37,953.00 14,961.98 16,323.83
9,493.53 38,431.91 19,004.09

$428,440.59
400,922.40 27,518.19 24,641.68 168.29
$52,328.16

684

FEDERAL FUNDS Cpllege Work Study Program Supplemental Educ Opportunity Grants-96 Pell Grants Program Elementary Science Specialist lnitiati Low Energy Polarized Proton USA - US Army Postage Energy Conservation Programs POET Eisenhower Grant US Army Blakesly Pell Recoveries SSIG '89 Fed/Pell '89 GIMS '96 Water Camps Georgia Adopt-A-Stream RTC Middle East Conference Theorist - Eisenhower Hall Science Specialist - Eisenhower POET - Secondary Mathmatics Eisenhower SAT Materials - 93 DNR Clean Lakes Georgia Council for the Arts PT Partnership Project Improving Elementary Science Water Network - Eisenhower Habersham Science - Eisenhower Middle School Math-Eisenhower Approaches to Decision Making Discrete Mathematics - Eisenhower EPAIEPD Water Camp
TOTAL FEDERAL FUNDS
STATE FUNDS Distant Learning - True Technology Grant Evaluation Project Hope Grant - 95-96 Hope Grant - 96-97 Northumbria Collaborative Math/Ga Tech Sal Replacement Student Teacher Supervisory PCS-Computers Hope Promise Babaies Can't Wait Program PT Project Partnership 1997 Nursing GSAMS Math Curriculum Guides Lumpkin/Dawson Preservice Grant Hope Teacher Hope Teacher 96-97
TOTAL STATE FUNDS

NORTH GEORGIA COLLEGE & STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

RECEIPTS

DEDUCTIONSffRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

($17 ,691.26)
(4,000.80) (255.79) (414.29)
(14, 100.1 0) 3,930.44 75.00 372.60
364.83 (2,000.37) 2,031.95 (3,646.68)
(18.50)
81.80 745.33 2,831.72 (249.93) 100.00 854.00
0.13 1,434.00
45.95 150.00 (2, 134.06)
(31 ,494.03)

$85,549.00 86,930.00
734,838.77 5,596.80
16,866.22 2,239.27
15,600.00 3,500.00
78,750.00 (3,930.44)
2,450.17 2,000.01 9,182.37 20,887.45
10,590.43
420.50 1,071,470.55

$64,261.43 87,330.00
733,384.15
20,242.95 1,465.22
15,600.00 3,500.00
64,649.90
4,998.24 12,926.81 55,911.57
1,068.29 5,535.69 21,921.24 3,000.00
81.80 745.33
10,340.50
45.95 150.00
1'107, 159.07

$0.00 2,575.00 1,596.00
75.00 372.60
963.66
2,831.72 100.00 854.00 0.13
1,434.00
10,802.11

$3,596.31 (400.00)
(1,120.38) (0.00)
(3,632.52) 359.76 0.00 0.00 0.00 0.00 0.00 0.00
(4,998.24) (10,111.81) (55,911.93)
(0.00) 0.00 (1,052.29) (3,000.00) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1,713.56)
{77,984.66)

263.75 (53.00) (2,581.05)
55.67 21.12
6,900.00 242.69
(2,427.24) (196,482.00)
(194,060.06)

25,668.00 2,581.05
2,068,458.95 6,134.00
18,000.00 15,700.00
23,500.00 7,992.00 3,991.00
6,862.00 196,482.00 161,963.00
2,537,332.00

263.75 25,615.00
2,271 '143.27 6,134.00
18,000.00 15,755.67
21.12 22,500.00
123.50 10,600.00
6,900.00 242.69
20,356.12
152,656.00
2,550,311.12

0.00

0.00 0.00 0.00 (202,684.32) 0.00 0.00 0.00 0.00 1,000.00 7,868.50 (6,609.00) 0.00 0.00 (15,921.36) 0.00 9,307.00
{207 ,039.18)

685

NORTH GEORGIA COLLEGE & STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

LOCAL FUNDS Education Workshops Stewart Library Materials Hospital Support - Physical Therapy Applied Academics Workshop - 92 Math Staff Development Water Quality CY 92 RESA Honors 95-96 Lumpkin County Program Evaluation RESA Honors 97-98 LCSS - PE Instruction - Kindergarten LCSS- ART Instruction- LCES 1st Grade LCSS - Alternative School - Consultation LCSS - Gifted Program - Instruction LCSS- Technology Task Force Sawnee Extension Project

1,764.31 1,566.75 24,383.69 6,173.59 8,696.97 10,831.67 1,593.86 1,146.81

TOTAL LOCAL FUNDS

56,157.65

PRIVATE FUNDS Stinson Chemistry Calloway Fund-Char BA Dillard Munford Chair- Business Admin Nix Fund Writing Project-Georgia Mountains Art Field Day Jones Fund Math - CAS - CALC Anderson Chair Fieldale Chair Lottery Foundation Match Foundataion Scholarships Whitehead Scholarship Academic Affairs Discretionary North Georgia College Foundation Technology Training-Coca Cola Grant PT Rehab partnership - Icon GAEL Testing & Evaluation Presidential Support

1,893.66 (3,770.55)
(589.33)
1,628.80 332.94
6,676.62
(1,312.10) (47.10)
1,534.00 96.02
30,816.05 51,798.17
8,628.00 {3,930.31)

TOTAL PRIVATE FUNDS

93,754.87

ENDOWMENT FUNDS Hammock Scholarship Wood Scholarship Pendergrass Scholarship Golden Feather Award William H. Hatfield Charles J. Ingram Fund Oakes-Freeman Award Pittard, Lamar Memorial Award Pendergrass Band

22,200.66 1,512.05 5,032.47 339.26 4,125.76
10,391.31 68.71
191.52 2,907.90

TOTAL ENDOWMENT FUNDS

46,769.64

TOTAL RESTRICTED FUNDS-CASH BASIS

{~28,871.93)

AMOUNTS EXPENDED BUT NOT REIMBURSED

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

~226,832.53

RECEIPTS
18.00
4,726.00
34,133.02 10,600.00
5,616.98 7,000.00 11,000.00 1,000.00 27,524.00 8,500.00 6,000.00
116,118.00
(1,893.66) 3,770.55 14,442.92 3,028.98
410.00 2,742.07
6.74 22,322.06
4,110.15 67,000.00 81,941.00 25,000.00
11,706.93
25,000.00 1,500.00
16,573.00 2,651.01
280,311.75
11,593.53 626.38 973.48 55.81 928.20 786.24 255.71 0.00 823.00
16,042.35
$4,021,274.65
312,204.89
$4,333,479.54

DEDUCTIONS!TRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

1,764.31 1,429.83
10,899.59 8,564.46 10,152.07 35,726.88 9,013.97 1,762.67
945.00 7,369.49
23,616.58 3,217.95 6,000.00
120,462.80

679.60 679.60

0.00 154.92 24,383.69
0.00 132.51
(0.00) 0.00 2,732.84 3,854.31 6,055.00 3,630.51 1,000.00 3,907.42 5,282.05 0.00
51,133.25

13,853.59 3,028.98 1,628.80 742.94 6,026.62
21,009.96 4,063.05
67,000.00 85,440.98 25,700.00
96.02 26,501.68 50,863.50
100.00 1,500.00 26,750.50 2,651.01
336,957.63

6.74
3,930.31 934.67
(3,930.31) 941.41

0.00 0.00 0.00 0.00 0.00 (0.00) 3,392.07 0.00 0.00 (0.00) 0.00 (3,499.98) 834.00 0.00 12,090.99 0.00 24,900.00 0.00 (1,549.50) 0.00
36,167.58

8,400.00 400.00 50.00
176.06 1,772.90 10,798.96 $4,125,689.58
$4,125,689.58

0.00
~12,423.12
~12,423.12

25,394.19 1,738.43 6,005.95 345.07 5,053.96
11,177.55 148.36 191.52
1,958.00
52,013.03
{~145, 7b9.98)
312,204.89
~166,494.91

686

NORTH GEORGIA COLLEGE & STATE UNIVERSITY
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

BEGINNING FUND BALANCE Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Gifts and Grants Federal Private Interest Income Other Income- Perkins Federal Loans Private Loans Reimbursements Endowment Earnings for Object of Trust Federal
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments Perkins Cancellations Administrative Allowance - Perkins Loan Adjustments - Private Perkins Loans Assign. US Gov't lnst. Capital Contribution -Perkins Loan Coli. Costs - Private Loan Coli. Costs - Perkins Other Costs & Losses - Perkins
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $829,080.87

ENDOWMENT FUNDS
$1,789,938.15

829,080.87

1,789,938.15

TOTAL
$2,619,019.02 0.00
2,619,019.02

8,681.66
1,564.84 18,304.85
818.13
122,072.27 9,167.00
160,608.75

283.23 283.23

0.00 8,681.66
1,564.84 18,304.85
1,101.36
122,072.27 9,167.00
160,891.98

16,942.50

15,117.44

33.60

3.37

5,169.00

10,002.98

70.00

275.72

28.52

47,639.76

3.37

0.00 (121,524.48)

0.00 121,524.48

(121,524.48)

121,524.48

--~$J!ZQL~25.38 ~-~.11.742.49

16,942.50 15,117.44
36.97 5,169.00 10,002.98
70.00 275.72
28.52
47,643.13
0.00 0.00
0.00
$2,732.267.87

687

LOAN FUNDS Federal Perkins Loan Program Private Bedell Brown Garrett Hammock Johnson McNeely Moore Senior Smith Waller Bottoms
TOTAL LOAN FUNDS
ENDOWMENT FUNDS Unrestricted As To Income Brown Johnson Moore Rude Restricted As To Income Golden-Feather Hammock Hatifield Ingrain Oakes-Freeman Pendergrass Pittard Wood
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

NORTH GEORGIA COLLEGE & STATE UNIVERSITY
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1,1996

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE & TRANSFERS JUNE 30, 1997

$713,684.57
3,461.02 60,007.86 15,211.39
227.21 11,984.39
719.72 17,091.93
1,568.64 1,372.58 3,751.56
0.00
829,080.87

$29,036.69
121,524.48 8,681.66 685.58 675.00
5.34 160,608.75

$47,536.16
37.52 66.08
47,639.76

$0.00 (121,524.48)
(121,524.48)

$695,185.10
3,461.02 60,007.86 23,893.05
227.21 12,632.45
719.72 17,700.85
1,568.64 1,372.58 3,751.56
5.34
$820,525.38

1,591,992.41 5,536.00 5,000.00 3,399.14
1,000.00 110,721.89
12,671.68 3,873.59 5,000.00 41,079.18
664.26 9,000.00
1,789,938.15
~2.619,019.02

188.26
94.97 283.23
~160,891.98

3.37
3.37
~47,643.13

121,524.48
121,524.48
~0.00

1,713,516.89 5,536.00 5,000.00 3,587.40
1,000.00 110,721.89
12,671.68 3,873.59 5,000.00
41,079.18 755.86
9,000.00
1,911, 742.49
~2. 732,267.87

688

NORTH GEORGIA COLLEGE & STATE UNIVERSITY
SUMMARY OF PUBLIC TRUST FUND INVESTMENTS Year Ended June 30, 1997

LOAN FUNDS Bonds - Senior
TOTAL INVESTMENTS- Loan Funds
ENDOWMENT FUNDS Common Stock Bond and Notes Other Common Stock - GHEAC
TOTAL INVESTMENTS- ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUND INVESTMENTS

BOOK VALUE $468.75 468.75

MARKET VALUE $3,153.90 3 153.90

78,404.40 1,502,390.55
15,364.50
$1,596,159.45
$1,596,628.20

317,179.44 1,615,451.63
15,364.50
~1 ,947,995.57
$1,951 '149.47

689

NORTH GEORGIA COLLEGE & STATE UNIVERSITY
DETAIL OF INVESTMENTS Year Ending Jun 30, 1997

LOAN FUNDS

BONDS United State Savings Bonds Series E Number Q2205454936E Series E Number C471888532E Series E Number D90010898E
TOTAL INVESTMENT IN BONDS

ENDOWMENT FUNDS

BOOK VALUE

MARKET VALUE

$18.75 $75.00 $375.00
$463.75

$127.06 $508.24 $2,518.60
$3,153.90

COMMON STOCKS American Tele &Telegraph Amoco Bank of America BeiiSouth Corp. Detroit Edison First National City Corp. General Mtrs. Common General Mtrs. - Class H Electronic Data Systems Pacific Gas & Elect. Sears Southern Cal. Edison Dean Witter Disc Allstate
TOTAL COMMON STOCKS
OTHER STOCK GHEACGHEAC-Wood
TOTAL OTHER STOCK
BONDS G.O. Bonds 373382N29 G.O. Bonds 373382ND8 G.O. Bonds Oy373382GM6 G.O. Bonds 373382HM5 G.O. Bonds 373382MN7 G.O. Bonds 373382QY5 G.O. Bonds 373382UY4 G.O. Bonds 373382MHO G.O. Bonds 37382YC1 G.O. Bonds 373382ZZ6 G.O. Bonds 373382PN7 G.O. Bonds 373382PA7
TOTAL BONDS
TOTAL OF INVESTMENTS

NUMBER OF SHARES
111 480 1,008 881
65 696 200
10 40 400 300 624 117 278 5 210

BOOK VALUE

MARKET VALUE

$2,332.93 3,285.00 5,775.00
30,342.28 2,002.00 4,959.00 7,533.00 243.00 324.00 7,245.19 3,051.00 6,376.00 2,112.00 2,824.00
~78,404.40

$3,897.33 41,730.00 65,079.00 40,944.48
1,551.88 83,911.50 11 '150.00
576.25 1,647.50 9,700.00 16,125.00 15,522.00 5,050.50 20,294.00
~317,179.44

DETAIL OF INVESTMENTS IN BONDS

$6,364.50 9,000.00
$15,364.50

$6,364.50 9,000.00
~15,364.50

BOOK VALUE

MARKET VALUE

$60,890.40 556,465.00
36,368.40 90,000.00 110,356.30 141,282.40 61,301.40 45,462.80 112,658.60 78,959.30 90,971.25 117,674.70 $1 ,502,390.55

$62,199.55 624,798.91
36,622.98 91,998.00 116,823.18 147,880.29 61,276.88 48,226.94 112,838.86 89,334.56 100,304.p0 123,146.58 $1,615,451.63

$1,596,159.45

$1,947,995.57

690

NORTH GEORGIA COLLEGE & STATE UNIVERSITY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS State Appropriations Lottery Funds Major Repair/Rehabilitation Funds Other- Insurance Recoveries Other- Right of Way/Easement Interest Income Salvage Sales
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Land
Moore-Beasley Property Purchase Total Land
Buildings Dorm Wiring Addition/Renovation Memorial Hall Memorial Hall Stage Renovation Barnes Hall Boiler Memorial Hall Filter Replacement Price Memorial Enviroment Remediation Memorial Hall Doors - ARA Barnes Hall Bathroom Doors- ADA Snackbar Upgrade Bathrooms - Lewis Hall Tile - Lewis Hall Interior Painting Dorms Damaged Carpet Replacement - Donovan Damaged Carpet Replacement - Lewis Hall Dorm Screens Dorm Boilers & HVAC Sanford Addition Sanford Renovations Air Conditioning -Young Hall Price Memorial Faculty Housing Renovation Sanford Hall Windows Total Buildings
Improvements Landscaping Paving Track Repair Electrical Repairs Athletic Fields Total Improvements Other Than Buildings
Equipment Dorm Wiring Equipment Auxiliary Equipment Dining Hall Equipment Model Classroom Auxiliary Vans Gaillard Furniture Total Equipment

Unrestricted

UNEXPENDED Restricted

$100,000.00 876,800.00 261,621.14 646.50 67,344.60 6,624.85
1,313,037.09

$0.00 0.00

Total

RENEWALS AND REPLACEMENTS

$100,000.00 876,800.00 261,621.14 646.50 67,344.60 6,624.85
1,313,037.09

$0.00 43,256.50 43,256.50

4,637.26 4,637.26
67;919.47 199,464.87
48,975.74 44,991.49 34,661.00 40,799.50 34,991.09 46,917.67 75,808.39 81,181.08 107,610.00 64,367.99
9,748.00 7,080.00 4,508.29 19,352.96 16,387.05 5,072.20 3,687.00 190,000.00
1,103,523.79
10,000.00 50,000.00 17,916.61 479,793.14 34,894.01 592,603.76
204,507.68 6,833.00
16,802.81 86,006.00
314,149.49

4,637.26 4,637.26
67,919.47 199,464.87 48,975.74
44,991.49 34,661.00 40,799.50 34,991.09 46,917.67 75,808.39 81,181.08 107,610.00 64,367.99
9,748.00 7,080.00 4,508.29 19,352.96 16,387.05 5,072.20 3,687.00 190,000.00
1'1 03,523.79
0.00 10,000.00 50,000.00 17,916.61 479,793.14 34,894.01 592,603.76
204,507.68 6,833.00
16,802.81 86,006.00
314,149.49

0.00
8,203.56 122,880.00 131,083.56
0.00 42,500.00
1,129.00 43,629.00

691

NORTH GEORGIA COLLEGE & STATE UNIVERSITY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

EXPENDITURES/DEDUCTIONS (Continued) Expenditures Not To Be Capitalized
Dorm Wiring Equipment Auxiliary Services Equipment 97 Infirmary Equipment Dorm Equipment Kitchen - Military Dorms Model Classroom Student Center Lighting Board Faculty Housing Appliances Dining Hall Equipment Gaillard Furniture
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Resident Instruction Transfers from Auxiliary Enterprises Auxiliary Surplus 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 To State Treasury- Lottery Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

28,919.71 2,892.41 1,303.54 710.39 6,311.29 13,994.00 9,976.00

64,107.34

2,079,021.64

0.00

770,488.26
770,488.26 3,118.62 3,372.39 (3,282.42) (1 ,491.20)
6,221.10
~6.221.10

0.00
0.00
~0.00

Total

RENEWALS AND REPLACEMENTS

28,919.71 2,892.41 1,303.54 710.39 6,311.29 13,994.00 9,976.00
64,107.34
2,079,021.64

2,258.94 2,159.80 261,475.86
265,894.60
440,607.16

0.00
770,488.26 0.00
770,488.26
3,118.62 3,372.39
(3,282.42) (1,491.20)

767,837.27
767,837.27
794,179.11 7.70

6,221.10 0.00
~6,221.10

1,164,673.42
~1,164,673.42

692

NORTH GEORGIA COLLEGE & STATE UNIVERSITY
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

'BEGINNING INVESTMENT IN PLANT
Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
I
ADDITIONS Expended from Current Funds Equipment Library Collections
Expended from Ga. State Financing & Investment Commission
Construction and Equipment Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Gifts Surplus
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Disposal of Library Books
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$42,222,235.21 7,265.00

$841,669.41 170,735.62

1 ,012,405.03
106,439.63 2,014,914.30
174,712.56 22,054.81

122,068.96 16,277.50

$42,229,500.21
3,330,526.33 138,346.46
45,421,680.08 $45,421,680.08

693

NORTH GEORGIA COLLEGE & STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LAND Old Campus New Campus Old Farm New Farm Thompson Drive

YEAR

INVESTMENT

ACQUIRED JULY 1,1996

$48,932.15 387,415.08
7,000.00 9,810.94 11,819.38

TOTAL LAND

464,977.55

BUILDINGS Academic- Education Building Price Memorial Rogers Hall Young Hall Fine Arts Barnes Hall Sanford Hall Infirmary Military Garage Lewis Hall Gaillard Hall Alumni Center Sirmons & Lewis Annex Gazebo Continuing Education Bldg Memorial Hall Observatory Dunlap Hall Student Center Pine Valley Pavillion Plant Operations Bldg Stewart Library Donovan Hall New Dining Hall Track Storage Psychology Lab Faculty Housing 504 S Chestatee Street Campus Police Bldg Biology Greenhouse Planatarium

872,528.84 591,912.25 2,423,708.89 652,958.05 2,659,045.53 355,371.42 529,998.86 147,290.32
16,165.30 1,620,138.36 2,061,561.79
58,383.65 2,241,083.86
10,838.65 520,006.18 2,045, 178.71
12,983.98 4,528,193.08 1,921,055.67
44,158.90 620,088.19 1,424,748.88 2,358,418.27 2,000,139.89
14,686.65 98,257.03 851,473.43 77,658.12 11,095.55 193,092.58 121,456.09

TOTAL BUILDINGS

31,083,676.97

IMPROVEMENTS OTHER THAN BUILDINGS Street and Sidewalks Lighting Systems Sewage System Landscaping Water Distribution System Commuter Parking Lot Eight Tennis Courts Water Treatment Plant Electrical Dis! System Drainage Sewer System

256,479.59 96,628.94 56,372.78
120,227.65 23,525.00
130,123.76 104,974.33
1,573.06 1,074,276.64
102,679.00

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

$0.00 4,637.26

$0.00

$0.00

$48,932.15 392,052.34
7,000.00 9,810.94 11,819.38

4,637.26

0.00

0.00

469,614.81

500,464.62 3,687.00
91,909.16 148,550.26 245,627.02
35,110.28 33,344.30 154,867.21 75,808.39
43,475.18
8,203.56
1,341,046.98

(7,397.33) (1,655.00)

872,528.84 1 ,092,376.87 2,416,311.56
656,645.05 2,659,045.53
447,280.58 678,549.12 147,290.32
16,165.30 1 ,865, 765.38 2,095,017.07
58,383.65 2,274,428.16
10,838.65 520,006.18 2,200,045.92
12,983.98 4,528,193.08 1 ,996,864.06
44,158.90 620,088.19 1,424,748.88 2,401 ,893.45 2,000,139.89
14,686.65 98,257.03 859,676.99 77,658.12 11,095.55 193,092.58 121,456.09

0.00

(9,052.33) 32,415,671.62

50,000.00 10,000.00 34,894.01 479,793.14

306,479.59 96,628.94 56,372.78
130,227.65 23,525.00
130,123.76 139,868.34
1,5'13.06 1,554,069. 78
102,679.00

694

NORTH GEORGIA COLLEGE & STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

YEAR

INVESTMENT

ACQUIRED JULY1,1996

IMPROVEMENTS OTHER THAN BUILDINGS {Continued)

Track Drainage System

348,835.53

Enttance Wall

11,006.39

Furnace repair & conv

153,311.00

Switchboard Relocation

20,191.44

Dormitory Parking Lot

89,714.04

Alumni House Patio

9,715.86

Electronic Display Center

40,000.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

2,639,635.01

LIBRARY COLLECTIONS General Acquitions Donations

2,526,340.30 31,100.76

TOTAL LIBRARY COLLECTIONS

2,557,441.06

EQUIPMENT Alumni Biology Business Administration Cafeteria Campus Police Chemistry College Relations Computer Services Continuing Education Developmental Studies Donovan Hall Education Faculty Housing Financial Aid Fine Arts Gaillard Hall Graduate Studies HPER Infirmary Lewis Annex Lewis Hall Library L LSD Math/Computer Military Nursing Physical Therepy Physics Placement Plant Operations President Procurement Psychology Registrar Rifle Team Quick Copy Vending Political Science & Criminal Justice Sirmons Hall

40,931.80 231,926.79 153,261.73 247,988.18
29,862.80 231,734.87
18,693.70 896,869.54
22,391.15 15,440.93
0.00 168,380.12
1,072.55 21,865.26 229,421.18
3,685.00 6,450.00 187,246.96 6,975.63
3,663.00 197,308.04 111,969.87 151,108.97
39,238.16 66,888.35 59,541.82 632,559.27
9,695.56 391,825.77
11,975.00 324,878.44
43,241.27 20,848.25 11,540.04 114,196.99 104,051.41 22,904.62
1,795.00

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

17,916.61

8,920.00

366,752.14 11,006.39
153,311.00 20,191.44 98,634.04 9,715.86 40,000.00

592,603.76

0.00

8,920.00

3,241,158.77

170,735.62 6,642.00
177,377.62

16,277.50 16,277.50

0.00

2,680,798.42 37,742.76
2,718,541.18

52,995.93 2,980.00
16,802.81 18,905.50 73,244.00
3,632.00 441,265.84
3,460.50 1,742.00 42,128.57 18,805.00
1,287.50 17,194.50 48,574.78
12,479.00
17,792.17 40,083.51 15,175.00
2,855.85 82,069.00
6,581.29
2,746.00 5,857.31 2,765.00 105,923.22
1,287.50 24,560.00
2,489.00 44,378.17

2,495.00 2,500.00 68,828.93 2,995.00
859.00 2,825.96 5,500.00 4,444.75

{51 ,069.93) 17,184.07 (2,600.57) {17,599.00) {1,385.60)
9,240.00 {2,977.00) 21,352.68
0.00 (315.56) (42,128.57) (12,099.39)
0.00 7,358.90 11,714.08 (47,445.78)
379.00 15,024.64
0.00 (17 ,792.17) (41,778.51) (12,088.04) 23,666.67 22,626.81 13,942.43
4,477.54 6,036.15 3,858.50 3,383.00 (42,313.64) 1,639.29 14,007.25 (3,654.22) 15,527.01 2,199.92 (13,582.02) (4,460.50) 3,547.66 (44,378.17)

42,857.80 252,090.86 148,166.16 247,191.99
44,882.70 314,218.87
19,348.70 1,290,659.13
25,851.65 16,867.37
172,090.73 1,072.55
30,511.66 258,329.76
4,814.00 6,829.00 214,750.60 6,975.63
1,968.00 200,395.00 138,492.39 254,945.78
59,761.88 68,539.93 68,323.97 642,275.08 15,843.56 449,935.35 13,614.29 334,440.94 40,874.55 60,935.26 13,739.96 100,614.97 99,590.91 28,941.28
1,795.00

695

EQUIPMENT (Continued) Snack Bar Social Science Student Center Student Government Student Guidence Student Recruiting Spectator Advisement Center VPAcademic V P Business V P Student Affairs Warehouse- Surplus Uniform Store Bookstore Auziliary Services Science & Technology Distance Learning Sanford Hall Model Classroom BANNER
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

NORTH GEORGIA COLLEGE & STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

YEAR

INVESTMENT

ACQUIRED JULY 1, 1996

21,587.21 35,675.01 92,237.46
0.00 4,675.00 55,458.38 11,090.64 9,047.40 84,617.85 82,447.72 38,339.02 21,838.91 12,071.52 42,061.03 123,606.19 8,323.26
0.00 0.00 0.00 0.00

5,476,504.62

$42,222,235.21

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

3,365.00 6,179.00
1,287.50
2,182.78 2,963.00 37,329.00
3,436.00 6,833.00
7,998.00 12,679.48 8,412.00 12,135.00

31,620.32

(1,955.00) (3,955.58) (16,502.08)
0.00 0.00 9,167.22 2,547.60 3,652.00 6,589.32 17,351.44 (15,566.24) 181,316.46 (12,071.52) 4,070.28 23,565.84 (198.26) (7,998.00) (12,679.48) (8,412.00) (1,021.60)

19,632.21 31,719.43 79,100.38
6,179.00 4,675.00 65,913.10 13,638.24 12,699.40 93,389.95 102,762.16 60,101.78 171,535.05
49,567.31 154,005.03
8,125.00
11,113.40

1,214,860. 71

122,068.96

7,397.33

6,576,693.70

~3,330,526.33

~138,346.46

F,265.00 $45.421,680.08

696

NORTH GEORGIA COLLEGE & STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSIT Continuing Education Activity Fee Bl!\ Studies Abroad Ga Association of Colleges Cholesterol Testing AAPT Physics Meeting GEAC/Probe Flora ID Fund Math CAS-CALC HL Dennis- Equipment Fund Georgia Sales Tax Career & Employment Fair RN BSN Articulation Committee VP Academic Affairs Registration NGCSU Athletic Association Lost Government Property Chorale - England Trip CE Nursing Conference Recife Program PE Lock Deposits PE Towel Service Red Cross Certification Sub Commmittee, Nursing, GA Col., Macon Adopt-A-Stream Conference Studies Abroad - Laval Studies Abroad- Toulouse Strategic Planning Honors Banquet NGCSU Foundation Clearing Sigma Chi Fraternity Clearing Account Science Olympiad DFAF's Funds on Deposit Fine Arts Locker Deposits Leadership Challenge Math COMET
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Miscellaneous Scholarship Regents Scholarship Regents Opportunity Scholarship Grant State Student Incentive
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

FUND BALANCE JULY 1, 1996
$2,202.05 2,919.81 78.26 1,862.29
1,930.19 58.47
391.09 500.00 (2,405.09)
195.28 75.00
2,066.70
2,571.63 170.83 248.36 48.60 354.00
1,033.04
4,100.14 11,700.00
93.00
11.00 730.70
660.00 1,285.53
0.00
32,880.88
6,172.83 500.00
6,672.83

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

$3,040.50 28,266.42
930.44 53.00
3,000.00
500.00
88,947.37 466.91
1,531.44 1,505.40 21,940.43 2,140.00
775.00 308.25 210.00 1,286.00
60.00 216.50 600.00 65,025.00 352.00 (93.00) 12,000.00 200.00 413.87
902,569.00 75.00
8,181.61 1,685.00

$4,858.67 28,702.35
78.26 2,792.73
53.00 3,043.77
58.47 891.09
88,842.78 17.50
128.87 75.00
1,531.44 1,081.61 21,940.43 3,597.47
548.64 198.07 780.00 1,093.04
4,700.14 26,978.35
352.00
12,000.00 52.36
424.87
902,569.00 15.00
6,957.25 199.18

$383.88 2,483.88
0.00 0.00 0.00 1,886.42 0.00 (0.00) 500.00 (2,300.50) 449.41 66.41 0.00 0.00 2,490.49 0.00 1,114.16 945.83 7.97 60.53 860.00 0.00 216.50 0.00 49,746.65 0.00 0.00 0.00 147.64 0.00 730.70 0.00 720.00 2,509.89 1,485.82

1,146,186.14

1'114,561.34

64,505.68

194,046.33 5,000.00
12,500.00 12,250.00
223,796.33

188,455.52 5,000.00
12,500.00 12,250.00
218,205.52

11,763.64 500.00 0.00 0.00
12,263.64

697

NORTH GEORGIA COLLEGE & STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

PAYROLL OPERATIONS Payroll Deductions Tax Sheltered Annuity State Charitable Contributions US Savings Bonds Disability Insurance Federal Income Tax FICA NGCSU Foundation Court Order- Garnishees Group Insurance- Health Tax Sheltered Annuity Other- Miscellaneous Rent on Faculty Housing State Income Tax FICA/Medicare Deduction Dental Supplemental Life Insurance IRS Tax Levy Medicare Family Life Sheltered T Retirement Hallco Credit Union Sheltered Health Insurance Sheltered Supplemental Life #3 ORP1- TIAA ORP2- VALIC Defcon - Retirement Earned Income Credit Employer Liability FICA FICA Medicare Group Health Insurance Group Life Insurance Teachers' Retirement ORP1- TIAA ORP2- VALIC Medicare Insurance
TOTAL PAYROLL OPERATIONS
TOTALAGENCYFUNDS

FUND BALANCE JULY 1, 1996

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

1,918.20
866.00 67.50
7,356.54
20.00 14,912.74
2,988.08
68,198.17 3,363.65 47.24
99,738.12
~139,291.83

314,709.50 2,250.16 8,375.00
27,617.18 1,512,048.44
735,603.14 12,286.00 13,351.47 57,673.19 6,000.00 5,013.72
117,844.50 536,297.79 185,254.84 128,551.55
25,879.79 246.18
28,444.60 9,982.31
503,088.74 168,419.50 277,607.95 46,449.94 95,607.07
19,089.80 34,513.72
(544.04)
735,603.14 185,254.84 1,328,837.14
66,249.59 1,286,011.85
115,894.45 23,128.56
122,009.60
8, 734,651.21
~1 0,104,633.68

313,909.50 2,250.16 8,375.00
27,530.07 1,512,048.44
735,603.14 12,286.00 13,784.47 56,943.29 6,000.00 5,013.72
117,844.50 536,297.79 185,254.84 128,567.00
25,879.79 246.18
28,444.60 9,982.31
503,108.74 168,419.50 277,786.21
49,438.02 95,607.07 19,089.80 34,513.32
(544.04)
735,603.14 185,254.84 1,332,031.95
63,828.79 1,286,059.09
115,894.45 23,128.56
122,009.60
8,737,489.84
~10,070,256.70

800.00 0.00 0.00
2,005.31 0.00 0.00 0.00
433.00 729.90
0.00 67.50
0.00 0.00 0.00 7,341.09 0.00 0.00 0.00 0.00 0.00 0.00 14,734.48 0.00 0.00 0.00 0.40 0.00
0.00 0.00 65,003.36 5,784.45 0.00 0.00 0.00 0.00
96,899.49
~173,668.81

698

Savannah State University
FINANCIAL REPORT
For the Year Ended June 30, 1997

SAVANNAH STATE UNIVERSITY Savannah, Georgia

Carlton E. Brown
President

LeRoy Summers, Jr.
Vice President for Business and Finance

699

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

Entemrises RESTRICTED

TOTAL

$579,219.04 714,514.19 55,477.91 9,954.16
~1 ,359,165.30

($223, 750.24)
146,809.03
723,058.19 (5, 104.00)

($317,863.30) 1'1 01,875.41

~641,012.98

~784,012.11

$37,605.50 0.00
1,963,198.63 0.00
778,536.10 4,850.16
0.00 0.00 0.00 0.00 0.00 0.00 0.00
~2. 784,190.39

$702,725.82 460,654.00

$25,464.09 79,545.00 165,087.82

1 '163,379.82

270,096.91

$0.00 0.00

$728,189.91 0.00
79,545.00 0.00
625,741.82 0.00
1,433,476. 73

55,477.91
62,130.67 26,124.33
52,052.57

723,058.19
(381 '158.53) 29,016.41

784,012.11

195,785.48 ~1 ,359,165.30

370,916.07 ~641 ,012.98

784,012.11
~784,012.11

778,536.10 0.00
(319,027.86) 55,140.74 0.00 52,052.57 0.00
784,012.11 0.00 0.00 0.00
1 ,350,713.66
~2,784,190.39

700

UNIVERSITY SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGENCY FUNDS

$18,098.66 839,514.56

$628,815.26

$448,848.55 138,383.64

$614,699.83

$0.00

$83,586.44

325,975.16 33,322,799.36
7,598,858.48 4,229,485.86 8,081 ,249.50

$857,613.22 ___1_628,815.26

$587,232.19

$614,699.83 $53,558,368.36

$0.00

$0.00

$687,040.62

$107,880.74

$0.00

$83.586.44 $0.00

0.00

0.00

687,040.62

107,880.74

0.00

83,586.44 83,586.44

506,819.09

74,511.83

(99,808.43)

53,558,368.36

783,101.39

628,815.26

857,613.22
__$857,6~2

628,815.26
~628,815.26

(99,808.43) ~587 ,232.19

506,819.09
~614,699.83

53,558,368.36 $53,558,368.36

0.00
~83,586.44

701

SAVANNAH STATE
STATEMENT OF CHANGES Year Ended

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations Unexpended Plant Funds- E!TIC Trust Fund 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

Enternrises

FUNDS RESTRICTED

$23,464,402.41

$0.00 5,078,012.49

$0.00

15,578,626.57 440,315.55 8,000.00 234,248.56 47,575.49

58,839.04

6,137.00

1'101 ,875.41

TOTAL REVENUES AND OTHER ADDITIONS

23,523,241.45

5,084,149.49

17,410,641.58

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus- Prior Year To State Treasury - General Funds To State Treasury-LotteryFunds/Regular 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

23,438,382.67 49,468.14 26,528.32

4,922,412.43

15,499,516.05 160,961.22

1,891.00

12,642.45

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

23,514,379.13

4,924,303.43

15,673,119.72

NET INCREASE IN FUND BALANCES BEFORE TRANSFERS

8,862.32

159,846.06

1,737,521.86

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

(45,345.00)

(191,116.98)

(15,417.44)

TOTAL TRANSFERS AMONG FUNDS

{45,345.00)

{191,116.98)

{15,417.44)

NET INCREASE (DECREASE) IN FUND BALANCES

(36,482.68)

(31 ,270.92)

1,722,104.42

ADJUSTMENTS/RECLASSIFICATIONS

(1 ,240,466.38)

BEGINNING FUND BALANCE

232,268.16

402,186.99

302,374.07

FUND BALANCES, JUNE 30, 1997

___ji195,785.48

$370,916.07 _____il_84,012.11

TOTAL CURRENT
FUNDS
$23,464,402.41 5,078,012.49 0.00 0.00
15,578,626.57 440,315.55 8,000.00 234,248.56 47,575.49 0.00 0.00 0.00 64,976.04 0.00
1'1 01,875.41
46,018,032.52
38,937,898.72 4,922,412.43 160,961.22
49,468.14
0.00 12,642.45 28,419.32
0.00 0.00 0.00 0.00
44,111,802.28
1 ,906,230.24
(15,417.44) (236,461.98)
(251 ,879.42)
1 ,654,350.82
(1 ,240,466.38)
936,829.22
~1 ,350, 713.66

702

UNIVERSITY
IN FUND BALANCES June 30, 1997

LOAN FL'NDS

ENDOWMENT FUNDS

$0.00

$0.00

862.24 8,395.97

PLANT FUNDS

Renewals And

Unexgended

Reglacements

$0.00

$0.00

1,306,470.43 40,500.00
481,856.64 18,891.10

22,715.67

17,895.18

14,738.97 23,997.18

3,095.67

0.00

1,873,529.51

3,229.01 21,124.19

Investment In Plant $0.00
4,392,964.09 4,392,964.09

2,808.59 2,137.88
743.00 5,689.47 18,307.71
0.00 18,307.71
839,305.51 $857,613.22

96,332.75

1, 860,008.27 6,363.31

0.00 0.00

1,962,704.33 (89,174.82)

15,417.44

45,345.00

15,417.44

45,345.00

15,417.44

(43,829.82)

(291,255.71)

613,397.82

235,277.10

:5628,815.26 _ _($99.80M~

331,905.85
331,905.85 (310,781.66)

278,100.42
278,100.42 4,114,863.67

191,116.98

191,116.98

0.00

(119,664.68)

4,114,863.67

291,255.71

335,228.06

49,443,504.69

!5506,819.09 ~53,558,368.36

703

SAVANNAH STATE UNIVERSITY
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Equipmentrrechnology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues
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 Hospital and Clinics Total Educational and General 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 To State Treasury- Lottery Funds/Regular
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

$5,776,014.75
16,962,715.00 163,500.00
73,422.32

$0.00

$0.00

14,703,896.44 547,083.54 1,157.81 234,464.26
12,914.00

218,685.30 270,065.04 23,464,402.41
23,464,402.41

0.00 5,078,012.49 5,078,012.49

15,499,516.05 15,499,516.05

10,473,574.49 44,537.77
594,994.09 2,737,650.62 2,075,994.04 4,242,285.73 3,179,999.93
89,346.00
23,438,382.67
23,438,382.67

0.00 4,922,412.43
4,922,412.43

253,149.38 368,773.13 1,220,729.98 929,733.66 1,019,645.19 11,707,484.71 15,499,516.05
15,417.44 15,514,933.49

(45,345.00) 32,310.72
(49,468.14)

(191,116.98) 4,246.00

1,737,521.86

(62,502.42)

(186,870.98)

1'737 ,521.86

NET INCREASE (DECREASE) IN FUND BALANCES

_____(i36.482.68)

(~31 ,270.92)

~1 '722, 104.42

TOTAL CURRENT
FUNDS
$5,776,014.75 0.00
16,962,715.00 163,500.00 0.00
14,77"/,318.76 547,083.54 1,157.81 234,464.26
12,914.00 0.00
218,685.30 0.00
270,065.04 38,963,918.46
5,078,012.49
44,041,930.95
10,726,723.87 413,310.90
1,815,724.07 3,667,384.28 2,075,994.04 5,261,930.92 3,179,999.93 11,796,830.71
0.00 38,937,898.72
4,922,412.43
15,417.44
43,875,728.59
1,737,521.86 (236,461.98) 36,556.72
(49,468.14) 0.00
' 1,488,148.46
~1 ,654,350.82

704

SAVANNAH STATE UNIVERSITY SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES
Year Ended June 30, 1997
705

SAVANNAH STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

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 Equipment/Technology/Construction Trust Fund 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 Library Books/Cards Transcript ID Cards Replacement Xerox Fees Others Quasi-Revenue from Distribution of Costs Cost Transfers - Printing Services Eliminate Quasi-Revenue Other Sources Check Charges Testing Graduation Key Replacements Parking &Traffic Citations Rents-Post Office Rents-Stadium Rents-Physical Plant Rents-Boat Rents Commissions-Garnishments Indirect Cost Recoveries Administrative Fee-Direct Loan Program Administrative Cost Allowance Perkins Loan Supplemental Educ Opportunity Grants Pell Grants Program Student Support Services FY96 EARDA FY96 EARDA FY97 Health Careers Opportunity FY97 Talent Search FY96 Talent Search FY97 Upward Bound FY97 Upward Bound FY98 Health Careers Opportunity FY96 Student Support Services FY97

UNRESTRICTED

RESTRICTED

TOTAL

$4,451 ,025.50 948,302.50 23,945.00 246,141.75 89,346.00 17,254.00
15,999,540.00 804,175.00 159,000.00 163,500.00 73,422.32
185,157.53 1,219.60 2,186.45
17,948.31 2,222.01 7,144.55 2,806.85
37,757.12 (37,757.12)
2,451.00 2,743.00 2,465.02 1,970.00 22,590.16 8,911.00 9,200.00 3,246.40 14,400.00
1,979.05
2,970.00
2,028.20 12,642.45
8,245.00 2,155.20
799.57 1,184.71 4,745.99 5,398.57 18,532.97 23,675.82 5,134.44 6,481.58 11 '185.05

$0.00
14,703,896.44 547,083.54 1,157.81 234,464.26 12,914.00

$4,451,025.50 948,302.50 23,945.00 246,141.75 89,346.00 17,254.00
15,999,540.00 804,175.00 159,000.00 163,500.00
14,777,318.76 547,083.54 1,157.81 234,464.26
12,914.00 185,157.53
1,219.60 2,186.45 17,948.31 2,222.01 7,144.55 2,806.85
37,757.12 (37,757.12)
2,451.00 2,743.00 2,465.02 1,970.00 22,590.16 8,911.00 9,200.00 3,246.40 14,400.00
1,979.05
2,970.00
2,028.20 12,642.45
8,245.00 2,155.20
799.57 1,184.71, 4,745.99 5,398.57 18,532.97 23,675.82 5,134.441 6,481.58 11,185.05

706

SAVANNAH STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

CURRENT FUNDS REVENUES Educational and General (Continued) Other Sources (Continued) Printing Surplus Property Contract U S Post Office Group Insurance Continuation Program Reimb. of NROTC Telephone Charges NROTC Interest Paid Donation to Marine Biology Department Donation to Faculty & Staff Development Transfer of Fringe Benefits Donation to Sciences & Technology Dept Copying of Documents VA Report Fees Donation to Physical Plant Dept Payment for Lost Uniform Inter-Library Loan Fee Flex Spending Accounts SSC-Entrepreneur Balance Student Activities - Other
Total Educational and General
Auxiliary Enterprises Student Housing Rents - Residence Halls Other Income - Interest Income Rents -Apartments Faculty and Staff Housing Rents- Faculty Staff Housing Food Services Sales - Contracted Cafeteria Other Income- Interest Income Sales - Contracted Snack Bar Stores and Shops Sales - Bookstore Intercollegiate Athletics Athletics - Fees Athletics - Other Other Service Units Student Health Services Fees Student Transportation Rents BusNan Concessions Sales Vending Operations - Contract
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

7,346.09 10,055.75
4,125.00 48.00
791.37 29.49
2,500.00 50.00
4,962.15 150.00 148.50 996.00 100.00 36.00 256.41
1,904.42 0.61
61,430.07
23,464,402.41

15,499,516.05

7,346.09 10,055.75
4,125.00 48.00
791.37 29.49
2,500.00 50.00
4,962.15 150.00 148.50 996.00 100.00 36.00 256.41
1,904.42 0.61
61,430.07
38,963,918.46

1'176,353.55 880.71
58,578.90
44,135.00
1,339,637.57
17,913.72
817,469.06
1,028,219.10 128,866.80

1'176,353.55 880.71
58,578.90
44,135.00
1,339,637.57 0.00
17,913.72
817,469.06
1,028,219.10 128,866.80

336,739.00
25,241.10 32,303.69 71,674.29
5,078,012.49

336,739.00

25,241.10 32,303.69 71,674.29

0.00

5,078,012.49

$28,542,414.90

$15.499,516.05

$44,041,930.95

707

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 Recreatoin & Athletics

Dept of Public Administration

Dept of Masters in social Work

Graduate lnitiative-MPA

Graduate lnitiaitve-MSW

Dept of Public Administration-SFI

Dept of Masters Social Work-SFI

....,.

Educational Offering in Health

g

School of Sciences & Technology

Dept of Chemistry

Dept of Biology and Life Sciences

Dept of Math/Physics/Computer Science

Dept of Engineering Technology

Dept of Naval Science

Dept of Army ROTC

Dupont Educ Aid/Chem

Glactone/Ntwk Shr/Chem

Computer Services

Computer Enhancement Program

Preparatory and Remedial Instruction

Learning Support

Dept of Learning Support

TOTAL INSTRUCTION

SAVANNAH STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted_

Total

Personal Services

OBJECT C L A S S I F I C A T I O N - - - - - - - - - - - - - - - - - - - - - - ----- -----~----~---Operating

Supplies &

Travel

=o~J<ReR~~=-- =~~~quJpm_ent ==

$1,831,490.61
1,427,955.17 503,692.78
1,185,776.02 323,222.70 365,217.38 196,304.24 151,100.99 59,387.40 74,012.30 71,110.03 33,620.96
357,856.92 854,917.21 908,292.90 790,896.68
47,232.01 13,929.48

$0.00
79,359.81 140,205.08
5,000.00 22,445.45
4,469.04 1,670.00

$1,831,490.61
1,427,955.17 503,692.78
1,185,776.02 323,222.70 365,217.38 196,304.24 151,100.99 59,387.40 74,012.30 71,110.03 33,620.96 79,359.81
357,856.92 995,122.29 908,292.90 795,896.68
47,232.01 13,929.48 22,445.45 4,469.04
1,670.00

$1,713,950.37
1,347,861.22 495,699.42
1 '159,026.58 302,258.81 349,145.27 163,403.78 119,630.99 45,158.23 67,666.30 71,110.03 33,620.96 61,109.52
344,203.74 865,833.60 872,974.54 775,617.91
39,713.76 11,169.06

$7,432.53
3,847.64
2,870.27 2,715.08
863.09 1,348.44
35.25 1,979.79
6,114.30
646.96 4,238.58 1,434.85 3,218.72
315.37

$77,907.71
39,905.72 7,993.36 17,888.17 18,248.81 13,923.02 10,974.92 10,857.65 12,249.38 196.00
2,335.99
13,006.22 120,680.81 27,938.99
12,060.05 7,518.25 2,760.42 22,130.08
776.04
1,670.00

$32,200.00 36,340.59 5,991.00 1,286.00 20,577.10 20,577.10 6,150.00
9,800.00
4,369.30 5,944.52 5,000.00
3,693.00

_1,ll7,55_8.7_1_ -- - - - - - - - - ___!P7,5~,?_1 ___l,g<l~,5J_!}.?_?_ --- -- --2_._1~1.43

____ 36,273.6~- -~ __3_Q-'~?_:3._8~

___1Q,_:473,51_4.4!1_ _______J!_!53_,_!<f!l::3~- __1_Q,72~2~!!Z __ 10,04?_,~z:3_&! ~---:39__,2_~?_:_30 --~--!57,2~5.27_____1_1l?,5.Q?,_:49_

SAVANNAH STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997,

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) RESEARCH Individual or Project Research
School of Sciences & Technology Dept of Biology and Life Sciences Energy Programs Minority Access Research
Sponsored Programs Administration Office of Sponsored Programs & Research ORSP/Survey Research Center

F

U

N--

D-

""

CLA
-------

S

SI -

FICA
------

T

IO
----

N

_Unr~stricte(j

Restricted - - - - - - - ---~----

Total_

Personal Services

44,537.77

89,955.11 188,298.78 82,294.92

89,955.11 188,298.78 82,294.92

24,500.14 22,414.35 51,420.20

44,537.77

33,862.61

8,2~-4._3~ - _____ 1!.~24.32_ ----- __5,73_~,()_8

Q ~ J E C T C L [\__~-~-[I g [\_J:_I_Q N_____________

Operating

Supplies &

navel

Expenses_

____ !;ql)iPlTIJmL_
--~ - - - - - - - - -

2,674.24 13,031.32 10,215.55

54,779.73 143,577.11
16,132.50

3,362.14

7,313.02

- ____ 1~~Q,_2_1

8,001.00 9,276.00 4,526.67

TOTAL RESEARCH

4i,5p.?7

.. 3~8,773.13

413,31_().90

... 137,!)3_1._38_

-~9~2_83_,_~~ --- __ 2~-1,~~~0-

21,8Q_3,6'7'

PUBLIC SERVICE

Community Services

International Trade Project

Small Business Development Program

.....

Sponsored Programs-Federally Funded

0
(J)

Upward Bound Program

Talent Search Program

Student Support Program

Youth Sports Programs

Biology Research Program

Community Relations & Support

Public Broadcasting Services

Radio Station

WHCJ Radio Station

TOTAL PUBLIC SERVICE

378,620.56

9,457.86

378,620.56 9,457.86

235,925.90 326.57

140,619.76

398,685.93 298,507.24 166,754.20
54,794.25 140.91
152,593.00 131,798.82

398,685.93 298,507.24 166,754.20
54,794.25 140.91
152,593.00 272,418.58

259,201.82 243,813.40 139,420.68
34,602.20
71,566.15 71,346.17

7?,~3_.77_ -

7,~97.7_7

1!P51.54

6~,105.?9

594,994.09 _____1,220,7g!!-_9_ _ ___1,815,_7_24,Q7_ - _1 '1_2ft10~8_

24,029.19
5,243.80 11,027.71 4,852.59
291.47 209.91 882.29 885.07
- --- -----
_47,42~,03

86,153.63 9,1J1.29

32,511.84

134,240.31 38,766.13 22,480.93 19,900.58
(69.00) 60,843.04 195,743.44

4,900.00
19,301.52 4,443.90

1(),3_3_0.7 5_

3,!)1!).00

..... !>'7'?~521.o!Q_ -- - -~1,_6]?.21)_

SAVANNAH STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

OBJECT CLASSIFICATION

- -~----~------

----~--~------------------~------

Operating

Personal

Supplies &

Unrestricted EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

Restricted ..
-------- ------- --

Total
----- -------- --------

:cc.= Sentic~~,.~=c

__ '-'"(ralfel~=-

=~cSJ<Pe[l~~~==c

~~qi,JJI)Ql~11L=

ACADEMIC SUPPORT

Libraries

Library Resources

Library Collections

703,639.73

703,639.73

347,704.97

4,540.33

110,105.98

241,288.45

Instructional Technology Support

163,661.61

163,661.61

41,379.86

29,598.42

92,683.33

Media Resources

Media Collections & Services

44.00

44.00

44.00

Educational Media Services

Media Resources

Media Collections & Services

55,410.38

55,410.38

53,717.60

1,692.78

Academic Computing Support

Computer Services

Office of Computer Services
. Computer Enhancement Program
Ancillary Support

753,829.88

173,385.76

753,829.88 173,385.76

220,992.38 102,280.81

6,022.20 1,183.03

223,714.05 9,852.02

303,101.25 60,069.90

Cooperative Education

.......,

Academic Administration

0

School of Business

31,714.93

31,714.93

31,371.90

343.03

Dean School of Business

331,599.33

331,599.33

328,861.10

427.92

2,310.31

School of Humanities & Social Sciences

Dean of Humanities & Social Sciences

198,945.83

198,945.83

138,313.62

6,968.00

15,531.08

38,133.13

Dept of Humanities

619.45

619.45

142.00

477.45

Associate Dean Graduate-SF!

206.37

206.37

206.37

School of Sciences & Technology

Dean of Sciences & Technology

193,325.66

193,325.66

183,255.28

2,024.44

8,045.94

V-P for Academic Affairs

Academic Administration

Office of V-P for Academic Affairs

300,121.21

300,121.21

271,044.70

4,379.21

14,485.30

10,212.00

Academic Personnel Development

Faculty Development-SF!

5,195.69

5,195.69

2,831.52

920.38

1,443.79

Course and Curriculum Development

School of Sciences & Technology

Dept of Engineering Technology

145,615.85

145,615.85

92,232.18

53,383.67

V-P For Academic Affairs

Office of V-P for Academic Affairs

-~ ~~19Jl68,~() - - 610,068_,_6(). --- ~4~.zg!lJ!!5 -- ..... g69_4._4Q. ___ _!!!J.!O,!I _____ 4~~A>~5._1J!

TOTAL ACADEMIC SUPPORT

--~c?l7....~Q,g. ~-.Jl~~.733.66

.~.667,~8_4~~ __ 1.?.6.5,4!)g.~9

. ~~.3()_1 ,~_1

!)99..5.QO.._Q!} ---!~~}1!}~69_

SAVANNAH STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

STUDENT SERVICES

Student Services Administration

V-P for Student Affairs

Office of V-P for Student Affairs

271,335.12

Counseling and Career Guidance

Student Counseling

Office of Student Counseling

188,933.77

Office of Minority Advising Program

1,719.47

Student Placement

Office of Student Placement

145,891.84

Financial Aid Administration

Student Financial Aid Administration

Office of Financial Aid Administration

369,524.70

Student Activities

Student Activities

299,190.45

Student Admissions

.....

Director of Admissions

Office of Student Admissions

491,329.05

Office of Enrollment Management

19,672.15

Student Records

Director of Records

Office of Registrar

288,39_7 .49

TOTAL STUDENT SERVICES

2,Q75,~9j.01

Restrict~~- . ____Total
271,335.12
188,933.77 1,719.47
145,891.84
369,524.70 299,190.45
491,329.05 19,672.15
... 2~1l.~!IT-1~ o.oo .. _ _1,QI,~9_4.Q4

Personal .Seryi@S

OBJECT CLASSIFICATION

Operating

Supplies &

Tray~ I

===~~<g.eJl-c~~'=-- = _j~~YiJ)JJt~Pl.==c

242,074.14 176,764.37 141,631.20 339,529.14
388,140.33 19,672.15
-~1~,1?~~-
1,553....3_5.!!2

1,027.76
891.93 227.95 477.35
5,031.92 62,418.80
36,526.74
1.~~~J1_ 1 08,5~Q.56_

28,233.22
11,277.47 1,491.52 3,783.29
21,693.64 236,771.65
64,611.98
4Q&6~&9
1.01J,.7_21).6f)

3,270.00 2,050.00 . _,~_gQ.QO

SAVANNAH STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

-------

Personal

OBJECT CLASSIFICATION ------ ----------------------------

- - - - -------------~-

----~---

Operating

Supplies &

UnrestrictecJ __ EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

Restricted_ --- -.--------

__ Total

Services

----~

---- ------------- - - -

Trav_el= --c--=-c: = c~~~P-~11_~11~.= ~ Eq!l_ie!)'!~gt=~

INSTITUTIONAL SUPPORT

Executive Management

Chief Executive Management

Office of the President

406,311.86

406,311.86

339,789.30

23,172.70

36,398.72

6,951.14

Right to Know

3,419.66

3,419.66

3,229.47

190.19

Special Needs Coordination

138,136.07

138,136.07

94,342.59

3,229.91

24,522.74

16,040.83

Office of Institutional Review

Institutional Research

1,444.47

1,444.47

1,444.47

Office of Sponsored Programs & Research

109,272.07

72,516.94

181,789.01

154,117.48

4,244.33

22,267.20

1,160.00

Fiscal Operations

Chief Fiscal Office

Office of V-P for Business & Finance

196,457.37

196,457.37

165,972.81

2,540.91

27,943.65

Office of Financial Services

756,604.80

756,604.80

705,659.56

2,778.16

34,247.08

13,920.00

Sponsored Programs Administration

Office of Internal Audits

53,062.03

53,062.03

52,698.34

363.69

General Admin & Logistical Services

.".-.J.

Human Resources

N

Office of Human Resources

214,987.55

214,987.55

199,636.29

982.89

14,368.37

Business Services

Office of Business Services

299,455.76

299,455.76

288,164.72

10,781.04

510.00

Campus Services

132,799.10

132,799.10

93,581.36

39,217.74

Less Charges to User Departments

(37,757.12)

(37,757.12)

(37,757.12)

Post Office

48,113.34

48,113.34

45,771.70

2,341.64

Campus Security

710,643.13

710,643.13

618,615.10

551.09

89,426.94

2,050.00

General Expenses

HBCU-Campus Development Program

118,254.00

118,254.00

118,254.00

Administrative Computing Support

Computer Services

Office of Computer Services

102,946.53

102,946.53

102,946.53

Computer Enhancement Program

285,685.28

285,685.28

113,954.05

18,430.67

80,172.32

73,128.24

Public Relations and Development

Department of Community Relations

Office of V-P for Institutional Support

256,579.13

256,579.13

182,358.78

4,586.94

69,633.41

Office of Public Relations

103,375.49

103,375.49

93,564.00

9,811.49

Office of Alumni Affairs

79,723.24

79,723.24

72,704.36

1,739.28

5,279.60

Office of Development

21,816.77

21,816.77

20,132.12

1,664.65

20.00

General Institution

Faculty & Staff Benefits

510,164.03

510,164.03

510,164.03

General Expenses

273,425.60

273,425.60

2,532.77

270,892.83

College Work Study Program

- --~___@59.08) ~--_1_()~.052.90_ --~4_Q1,~9~,8_2_

----------

------~---

--- 4_()1,193_:~~

- - TOTAL INSTITUTIONAL SUPPORT

_ _1~_'12,285. 73 ~--j_,_Qj_~,()i_J!}_ -- --~~61 ,!!~0.9~ ____M_57,102.59_

_6~,_81_7. ~9

1,223.~50,13

- J13,760.21

SAVANNAH STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

OPERATION AND MAINTENANCE OF PLANT

Physical Plant Administration

Office of Physical Plant Administration

426,262.87

Building and Equipment Maintenance

Building Repairs & Maintenance

717,153.97

Custodial Services

Building Custodial Services

614,655.80

Utilities

Heat, Light, and Power

851,545.69

Landscape and Grounds Maintenance

Grounds Keeping Operations

. - - 570,381 ,6Q

Restricteg

Total
426,262.87 717,153.97 614,655.80 851,545.69
57Q,3~1;~Q

Personal Se[lli<,:es
---- --- ---

O
. -

B
~

J--

ECT
-------

CL
-----

ASSIF
-------

IC
--

A---T---I--O-- --N---

Operating

Supplies &

Tra~,Lel

=~~.fl~~~sc= =-qi,Ji!lJ:lJ!1nL

209,485.24 472,186.47 572,913.06
.. 41Q,6~9.!J.2.

4,488.32

209,133.32

3,155.99

236,936.78

8,030.72

41,742.74

851,545.69

...___!_1l,9l1.6_8_ ---- _.111?!5_().00

TOTAL OPERATION & MAINTENANCE OF PLANT

3, 1"[9,!)99.. !}~

0.00

~179,99!).~~ ___1.._695,~~..6_~- -

4,4~!1:~.?. - . 1.._4g3~Q..?1_ - --- 27..!.9_3~J.1

SCHOLARSHIPS, FELLOWSHIPS AND OTHER

Scholarships

..........

Scholarships-Federally Funded

w

Scholarships-Privately Funded

Scholarships-Endowment Funded

Scholarships-State Funded

89,346.QO

11 '144,221.89 97,621.44 12,914.00
452,!2_7.~8

11 '144,221.89 97,621.44 12,914.00
_5_4?.9_7~}.~

11 '144,221.89 97,621.44 12,914.00
__ ~2.,0_?~}.1!

TOTAL SCHOLARSHIPS AND FELLOWSHIPS TOTAL EDUCATIONAL &GENERAL EXPENDITURES

--~9_.346:00 __ 11_.7Q?,484J1

. _23.438,~~~&I

15,4_99,tj1.:_0_~

. 11,796,~~0.?1
.3Jl.t937,_1!981~.

0.00

0.00 ___1_1J~...~3.Q,J'!

0.00

20,1 ~3.,2.9_0_,_5. ____ -~35, 15~36_

16J<f0,1'!6~7L __1_,6?:~.Q!J5,o3_

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING Student Housing-Resident Halls Student Housing-Apartments

TOTAL STUDENT HOUSING

FACULTY AND STAFF HOUSING Faculty &Staff Housing

TOTAL FACULTY AND STAFF HOUSING

FOOD SERVICES Cafeteria-Contracted Snack Bar-Contracted

TOTAL FOOD SERVICES

'-1

~

STORES AND SHOPS

Bookstore

TOTAL STORES AND SHOPS

ATHLETICS Intercollegiate Athletics

TOTAL INTERCOLLEGIATE ATHLETICS

OTHER SERVICE UNITS Student Health Services Vending Operations-Contracted Concessions College Bus Services Office of Student Facilities

TOTAL OTHER SERVICE UNITS

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

TOTAL CURRENT FUND EXPENDITURES

SAVANNAH STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS EXPENDITURES
Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted_

Total_

Personal Services_

OBJECT CLASSIFICATION - - - - - - - - - - - ------------------~-- ------------~--------~Operating
Supplies &
Trav~~==~c __-c= E:~Jl.E:llllil'!!> ~ ,_- ~~CJ.Yip_l]l~e':lt _ =

1,208,286. 73 71,929,Q.2
1 ,280,21~:7_5

1,208,286. 73 - --. - __?1,!1_~9_.()_~

809,075.59
_313.._3~9.48

5,549.14

375,312.00

18,350.00

---- _30,9~1-~1 - ___ _b_6~,Q.()

0.00 ____1.2~Q._2JE~ _ _ _8i7!1~_.Q7_ _ ____5,5j_!}.1_4_ _ __ 106,246.54 ___ 20,9~~,_Q_O

19_,_()55.713 _1~,0~5.I_~_

___ .J_!},O_~}!l_ _________ 6_,_184.~?-

________ ____gB71.1!_

0.00

_1~!Q.~?J3 --~--._184.1_ ----------0-.0-0- _______g871.11_ ___________(),QQ_

1,317,386.28 _1!1,!!?~-~~- -

1,317,386.28

93,981.59

_!!l_,_!!?~~~- -- - __M"7..2.:.~~

1,337 ,~9!1_._133

_______()c99 ___ !,~?~()_!}.~_ _ 1()0,51.!?2

1 ,223,404.69 .. - ___1~,250,42
_____O.OC! ... ___1_,_2~,65~_,_1!_ ------ --- - 0.00

--- _?46._111-()6_ _71.11<4_.0.

_ ____}'46,144:!)6

1!,~!5-~? -------~,408.53_ _ ___ 1_2,056.17 ________3,354.0_1

_ _______Q,QQ. _ ______1_1M14.0. ______!?_?_,_ey_2_~.32

---~.408.5~ - - 612,0!)._1?_ ---- --3,354.04

_1 ,()88,~~-~~!l-

------------- ____ 1_,_()881~8_13_ _ ___1_iQ_,_~53_:!J? _______ 1__1,~34_._4!)_

___7_131 .2~~t<11 -------- _!),()~fijl()_

__1,0_~1l_,q36.88_ __________ _Q_.()_Q __ 1_,_()1l_!l,?36.88 ________1_40,3~3_:!l? _____1!.!1.31:45 ______?!l1,2fi:4..1! -- --~5~09_

297,422.19 40.00
42,311.73 23,771.59 ___ _____jl?,3_Q-t,8.

________________

297,422.19 40.00
42,311.73 23,771.59 _ _ _ _13L~_1,_82

223,639.87 22,067.38
____ _7_3_,<4_?_!1._8_8_

1,014.76
2,728.72 . ---

71,498.56 40.00
20,244.35 21,042.87
---- _1_3!8]5.94

1,269.00

-- -- 1!5(),8._()_.~~ --- -- - ____Q.QQ - --- 450,850,~3 --- -- _3_j__!},J~6, 1_3

4,92?_,1_12.41 ------ - ~QQ -- __4,_9?2_,1.1?.-4_3_

! ,!)41 ,388. 73

3,74~_._4!! 1_74,53~!)0_

-- - 1?.!?.?Qt.72_ - --- _____1_,?6!1.()0

-~ 1_7fj,l_!l5.0{)

30,703.04

"J.~!p_fillL!;l5.1 Q. =--1~-"4~J!-R~J!A ,..~~~6.Q,3JL1~

$2-1--,?-2--4-,-5-&-9- .29

-

-----

$509,69JJ~j) ---- ----------

_ $19,!ll!h~3_1,~3. __ $1,?0.9.?.9a.o?

SAVANNAH STATE UNIVERSITY

SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30, 1997

' REVENUE
Student Fees Fees-Student Activities
Other Sources ' Student Orientation
SGA Activities Band Choral Society Student Activity Wesleyan Choir Donation to SSU Dance Ensemble Reimbursement of Travel Advances Donation to Office of Admissions Donation to Student Affairs Department Registration Fees-High School Visitation Day Registration Fees-Jr. Women of Excellance Program
TOTAL REVENUE
EXPENDITURES Intramural Athletics Intramural Administation Social And Entertainment Activities Alpha Kappa Mu Class Activities Drama Club Dance Ensemble Peer Counselors lnt13rnational Students Non-Traditional Students Quiz Bowl Homecoming Student Life Student Orientation Choral Society Band Arts & Lyceum Student Entertainment Student Union Activities Dormitory Programs Cheerleaders Program Wesleyan Choir Student Activities Student Government Student Government Association Student Publications University Annual Other Publications
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

$28,235.49 11,560.07 4,845.00 11,082.70 1,245.00 2,210.00 200.00 3.81 40.00 1,000.00 600.00 408.00

$246,141.75 61,430.07

790.80 2,031.89
872.29 10,371.26
4,434.00 822.69 512.12
2,898.47 9,909.93 8,428.06 22,350.13 29,289.41 31,131.34 9,257.56 59,956.73 7,605.73 7,658.55 6,642.27 5,440.97 22,467.72
20,262.06 6,284.16

973.08
242,871.92 28,799.23 26,546.22

307,571.82
299,190.45 8,381.37
46,818.42 6,930.88
$62,130.67

715

SAVANNAH STATE UNIVERSITY
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30, 1997

REVENUES Student Fees
Fees -Athletics Other Revenue
NCAA Advertising Concessions Game Guarantees Tickets-Season Tickets-Football Tickets-Basketball Tickets-Fisher Tournament Alumni Contributions Community Contributions Faculty & Staff Contributions Booster Club Contributions Entry Fees-Track Meets Travel Reimbursements Donation-Athletic Department Sales Tax Commissions
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Bseball Program Basketball-Men Basketball-Women Cross Country-Women Football Tennis-Women Track & Field-Men Track & Field-Women Volleyball-Women TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments- Prior Year Transfers
ENDING FUND BALANCE

$6,356.00 15,376.00
725.00 24,315.13
4,260.00 68,993.00
3,088.00 549.00
2,450.00 55.00 25.00
750.00 445.00
4.05 410.00 1,065.62

$1,028,219.10 128,866.80

1,157,085.90

169,319.01 78,732.07
102,169.50 78,577.76 25,260.46 511,892.41 30,420.53 20,886.61 22,795.51 48,483.02

1,088,536.88 68,549.02
(207,651.95)
($139, 102.93)

716

SAVANNAH STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FEDERAL FUNDSHBCU-Academic Excellence FY97
Academic Intervention Advanced Tech Support FY96 Archives FY95 Campus Development Plan FY97 Campus Wide Network FY95 Campus Wide Network Tmg FY96 Career Placement College Wide Network FY97 Computer Learning Center FY96 Computer Learning Center FY97 Computer Network Banner Tmg FY96 Computer Support FY96 Computer Support FY97 Coordination FY95 Coordination FY96 Coordination FY97 Development Office FY95 Faculty Development FY96 Faculty Devleopment FY97 Foreign Language FY95 Library Support FY95 Management Information Systems Print Shop FY96 Print Shop FY97 Radio Station FY95 Radio Station FY96 Student Support Services FY95 Student Support Services FY96 Student Support Services FY97 Talent Search FY95 Talent Search FY96 Talent Search FY97 Upward Bound FY97 Upward Bound FY98 Minority Access to Inti Mgmnt Federal Pell Grants Federal CWSP Federal SEOG Federal Direct Loans Program-FY96 Federal Direct Loans Program-FY97 MARC FY96 Gerontology Sponsored Programs FY96 Health Career Opportunity FY95 Health Career Opportunity FY96 Health Career Opportunity FY97 Sponsored Research Infrastructure

FUND BALANCE JULY 1,1996

RECEIPTS

DEDUCTIONS/TRANSFERS

For Indirect, Adm

For Direct

Allow &Transfer

FUND BALANCE JUNE 30, 1997

$0.00 (23,357.01)
(1 0,71 0.38)
(23,052.80) (4,551.70) (3,000.00)
(9,400.32)
(810.70)
(150.00) (4,182.26)
(1,760.00) (7,419.34)
(4,709.00) (846.66)
(1,594.00) (57,556.85)
1,650.00 (110,403.31)
(81.25) (18,995.14)
(219.65) (54,016.82)
(958.75) (84,179.40)
(93,197.58) 1,750.00
(328,631.95)
2,323.80 9.13
(34,096.99) (119.94)
(3,767.37)
1,760.16

$97,855.91 495,753.71 145,615.85
10,710.38 118,254.00
23,052.80 20,512.21
3,000.00 106,007.16
54,081.76 55,281.97 23,453.90 93,357.19 80,839.27
150.00 34,493.28 107,825.05
1,760.00 15,026.04 32,828.74
4,709.00 846.66
1,594.00 80,929.41 18,271.14 (1,650.00) 118,401.08
81.25 48,090.83 150,997.16
219.65 126,898.06 250,195.94
958.75 425,652.28
74,053.35 3,740,511.67
403,302.90 265,491.45 633,422.00 6,685,337.00
(2,323.80)
133,089.93 119.94
91,269.01 82,470.34

$97,855.91 472,396.70 145,615.85
118,254.00
15,960.51
106,007.16 44,681.44 55,281.97 23,453.90 92,546.49 80,839.27
30,311.02 107,825.05
7,606.70 32,828.74
23,372.56 18,597.74
7,997.77
26,940.49 139,813.71
67,482.67 231,662.97
317,797.06 68,918.91
3,371,247.97 405,052.90 252,849.00 278,423.20
7,241,701.72
72,516.94
81,020.06 59,325.93

$0.00
2,155.20 11,185.05
0.00 5,398.57 18,532.97
0.00 23,675.82
5,134.44 8,245.00 12,642.45
0.00 26,476.00
6,481.58 4,745.99

$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) (326.60) 0.00 (0.00) 0.00 (0.00) (1.60) 0.00 0.00 (0.00) 0.00 0.00 0.00 267,821.12 0.00 (0.00) 26,366.85 (556,364.72) 0.00 9.13 0.00 0.00 (0.00) 18,398.42 1,760.16

717

FEDERAL FUNDS (Continued) EARDAFY96 EARDAFY97 NYSP Summer 95 NYSP-Math & Science NYSP Summer 96 NYSP-Math & Science-96 NYSP Summer 97 NYSP Subsidy Minority Ins! Faculty Mentor NSF OCE9402526 FY95 NSF OCE9402526 FY96 NSF OCE9402526 FY96 NSFOCE FY97 NOAA-Marine Research Sea Grant ACT Dist Ed FY95 ACT Dis! Ed FY96 ACT Dis! Ed FY97 USDA-Upward Bound USDA-NYSP Center for Water Technology CERE-Consort/Environ Risk Evaluation Solar Energy Research DOE-Environ Waste Mgmnt FY95 DOE-Enitrion Waste Mgmnt FY96 DOE-Environ Waste Mgmnt FY97 DOE 88-91 Univ Energy System Water Quality Control Adopt A Stream Program U S Corps Engineers National! Aids Min International Trade Project SSC Entrepreneur Summer Youth Expo CHARC-HU/SSU Chern
TOTAL FEDERAL FUNDS
STATE FUNDS BETS-Summer 96 BETS-Summer 97 SET-CAP Project SET-CAP Project Hope Scholarships Educ Offering Health 96 Educ Offering Health 97 Network SHRICHEM/BIO Glactone Network Share Dupont Educational Aid/Chem Board of Regents
TOTAL STATE FUNDS
LOCAL FUNDS Adopt-A-Stream-Pooler
TOTAL LOCAL FUNDS

SAVANNAH STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

RECEIPTS

DEDUCTIONSfTRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

(6,678.82) (1,580.27) 1,468.67
(195.45) 4,789.91
2,417.31
30.00 (619.72) (14,069.25)
(2,499.99)
(45,819.85) (18,552.96)
14,368.69 58,654.22
(733.72) 7,564.65 (2,880.16) (62,956.73)
1,050.00 105.97 65.53 (476.52) 372.63 91.42 (437.20) 0.61
1,972.07
(938,825.04)

15,993.94 59,141.37
1,580.27 (1 ,468.67) 15,442.48 3,179.29 44,624.68 1,888.40 20,999.00
(30.00) 619.72 39,727.81
3,916.63
45,819.85 75,010.01 88,695.92 11,331.56 12,364.64 78,788.17
8,958.04 4,000.00 2,880.16 179,802.98
11,935.21
627.50 (0.61)
15,578,626.57

14,809.23 46,486.69
15,247.03 7,684.32 7,190.61 338.79
20,999.00
29,857.12 14,466.72
1,416.64 32,191.17 46,599.05 139,405.39 11,331.56 24,333.50
8,224.32 2,294.34 152,572.41
20.59
10,865.65
21,376.00 14,703,896.44

1 '184.71 799.57
4,978.14 1,878.80 10,358.00
29,731.38
173,603.67

0.00 5,176.29
0.00 0.00 0.00 284.88 37,434.07 3,966.92 0.00 0.00 0.00 (9, 176.70) (14,466.72) (0.00) (34,069.97) 0.00 (500.00) (50,709.47) 0.00 2,399.83 137,442.39 0.00 9,270.31 0.00 (65,457.54) (20.59) 1,050.00 105.97 65.53 593.04 372.63 91.42 190.30 0.00 1,972.07 (21 ,376.00)
(237,698.58)

725.27 712.30 (21 ,522.48) 3,737.03 1,518.53 (8,313.26)
(23, 142.61)

5,000.00
(712.30) 21,735.38 310,675.99
2,334.74 83,100.00
8,712.70 4,469.04 5,000.00
440,315.55

5,048.44 4,409.42
445,850.38 1'180.60
78,179.21
4,469.04 1,069.45 6,877.00
547,083.54

676.83 (4,409.42)

212.90 (131 ,437.36)
2,672.67 4,920.79
399.44 0.00
3,980.55 (6,877.00)

0.00

(129,91 O:Q)

8,000.00

1,157.81

0.00

8,000.00

1,157.81

0.00

6,842.19 6,842.19

718

SAVANNAH STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

RECEIPTS

DEDUCTIONS/TRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

PRIVATE FUNDS Post-Secondary Readiness Educ Prog American Soc of Micro-Faculty Afro AM Music Math, Computer Science Fuller Calloway Greene Room Fund SFI Study Black Male Law School Forum Pathways to Teaching IBM Sloan Microsoft Corp SSC General Scholarship School of Business Scholarship AROTC Room & Board Scholarship Thomppkins High School Scholarship Suresh Persad Scholarship Evanell Terrell Scholarship Dixie Crystal Scholarship Mario Laguardia Scholarship Business Dean's Scholarship Chemistry Scholarship Porter Scholarship M K Maher Scholarship American Public Works Scholarship Robey Charitable Scholarship Naval Reserve Academic Scholarhsip Gen Scientific Scholarship Hodge Memorial Scholarshippp Kermit Kemp ARA Scholarship NROTC Room & Board Scholarship Parnell Jones Scholarship Links Scholarship

950.00 454.25 10,534.17 (166.46) 2,400.84 113.48 69,271.66 323.20 5,000.00 9,535.01 320.70 (1 ,737.00) 1,000.00 439.39 100.11 1,776.58 250.00 200.00 5,237.25 (6,915.50) 273.48 2,000.00 350.00 475.00 10,730.14 1,200.00 6,344.73 13,653.00 (162,108.56) (433.31) 10,531.37

2,000.00
675.00 143,042.05
14,554.87 500.00
30,000.00
160.00 603.94 12,000.00 357.11 11,067.75 8,132.25 11 '155.59

38,290.79
44.00
93,508.03 5,000.00
34,295.14 (1,737.00)
834.00
1,500.00 375.00
2,000.00 26,083.55
750.00 1,200.00 24,720.75
0.00 7,600.00

TOTAL PRIVATE FUNDS

(17,896.47)

234,248.56

234,464.26

0.00

ENDOWMENT FUNDS Donner Social Science Scholarsihp G locovozzi Scholarship D Roberson Scholarship Rosenzweig Scholarship General Motors Scholarsihp EEOC Title Ill Scholarship Leonard Jones Scholarship SC Chan Scholarship Savannah News Press Scholarship Golden Class 1946 Scholarship

1,970.00 609.25
3,496.82 1,892.51 14,131.04 18,926.93
423.32 321.94

433.40 65.19
1,083.50 543.24
18,243.64 11,942.98
281.42 1,407.12 5,000.00 8,575.00

600.00 1,800.00 8,849.00
1,665.00

9,121.82 5,438.85
140.71 716.06

TOTAL ENDOWMENT FUNDS

41,771.81

47,575.49

12,914.00

15,417.44

TOTAL RESTRICTED FUNDS-CASH BASIS

(~938,092.31) _$1_Q.,308,766.17 ~,499,516.05 _____1189,021.11

AMOUNTS EXPENDED BUT NOT REIMBURSED

1,101,875.41

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

~302,374.07

~17,410,641.58

~15,499,516.05 __llll9,021.11

(38,290.79) 2,000.00 950.00 454.25
10,534.17 464.54
2,400.84 113.48
118,805.68 323.20 0.00
(1 0,205.26) 320.70 0.00 666.00 439.39 100.11 276.58 (125.00) 200.00
3,237.25 (2,999.05)
273.48 2,000.00
350.00 635.00 10,584.08 12,000.00 6,701.84
0.00 (153,976.31)
(433.31) 14,086.96
(18,112.17)
2,403.40 74.44
4,580.32 635.75
14,403.86 25,431.06
564.03 (652.00) 5,000.00 8,575.00
61,015.86
(~317,863.30)
1,101,875.41
~784,012.11

719

SAVANNAH STATE UNIVERSITY
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

BEGINNING FUND BALANCE Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Gifts and Grants Private S.C. Chan Interest Income Perkins
Federal Captital Contribution Reimbursements
Federal Loans Other Additions Late Charges, Penalties, Fees, etc.
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments Perkins Cancellations Administrative Allowance - Perkins Loan Collection Costs - Perkins Other Deductions
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $839,305.51

ENDOWMENT FUNDS
$613,397.82

839,305.51

613,397.82

TOTAL
$1,452,703.33 0.00
1,452,703.33

862.24 8,395.97 8,940.00 3,172.00
2,626.97 23,997.18

862.24
8,395.97
8,940.00 3,172.00

2,626.97

0.00

23,997.18

2,808.59 2,028.20
109.68 743.00 5,689.47
0.00
~857,613.22

0.00

2,808.59 2,028.20
109.68 743.00
5,689.47

15,417.44

15,417.44

15,417.44

15,417.44

~628,815.26 ____i_1 ,486,428.48

720

SAVANNAH STATE UNIVERSITY
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

LOAN FUNDS 'Federal Perkins Loan Program Private Arthur & Doris Roberts Loan Fund Alumni Penny Loan Fund Gertrude Greene Loan Fund Institutional Student Loan International Homes Loan Fund Robert Robinson Loan Fund
TOTAL LOAN FUNDS
ENDOWMENT FUNDS Restricted As To Income Alumni Memorial Davis Roberson Donner EEOC Title Ill General Motors locovozzi Leonard Jones Rosenzweig Savannah Morning News SC Chan
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

FUND BALANCE JULY 1, 1996

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE & TRANSFERS JUNE 30, 1997

$764,912.92
1,000.00 2,507.58 1,200.00 68,707.90
539.11 438.00
839,305.51

$23,134.94 322.00 540.24
23,997.18

$4,946.47 743.00
5,689.47

$0.00 0.00

$783,101.39
1,000.00 2,086.58 1,200.00 69,248.14
539.11 438.00
857,613.22

12,000.00 25,000.00 10,000.00 193,263.84 324,133.98
1,500.00 5,000.00 12,500.00 5,000.00 25,000.00
613,397.82
~1 ,452,703.33

0.00
~23,997.18

5,438.85 9,121.82
140.71

716.06

0.00

15,417.44

$5,689.47 _____j15 417.44

12,000.00 25,000.00 10,000.00 198,702.69 333,255.80
1,500.00 5,140.71 12,500.00 5,000.00 25,716.06
628,815.26
$1 ,486,428.48

721

SAVANNAH STATE UNIVERSITY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS State Appropriations Lottery Funds ETACT Major Repair/Rehabilitation Funds Georgia State Financing & Investment Commission Federal Grants and Contracts Department of Agriculture Interest Income - NOW Accounts
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Buildings Center for Water Technology Renovation of Morgan Annex Wiley-Wilcox Roof Replacement Dorm Renovation-Mech Systems Upgrade (HVAC) Resident Hall Assessment & Condition Renovation of Herty Hall Life Safety Code Regulation Life Safety-Egress Hardware Renovation of Academic Computer Lab Whiting Hall Roof Replacements Renovations of Hammond Hall Dorm Renovation-Life Safety Code Regulation Facilities Condition Evaluation Renovations of Hill Hall Study for Housing Center for Advanced Water Technology Resident Hall Bathroom Renovation Telephone Conduit-Bostic Hall Telephone Conduit-Wright Hall Relocate Junction Box-Bostic Hall Relocate Junction Box-Wright Hall Relocate Junction Box-Lester Hall Installation of Dorm Essex System Total Buildings
Improvements Other Than Buildings Environmental Assessment
Total Improvements Other Than Buildings
Expenditures Not To Be Capitalized Life Safety Code Regulation Swimming Pool Evaluation Payne Hall Renovations Track & Field Equipment
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS

Unrestricted

UNEXPENDED Restricted

$0.00 40,500.00 1,306,470.43 18,891.10
22,715.67
1,388,577.20

$0.00
481,856.64 481,856.64

Total

RENEWALS AND REPLACEMENTS

$0.00 40,500.00 1,306,470.43 18,891.10
481,856.64 22,715.67
1 ,870,433.84

$0.00
17,895.18 17,895.18

141,043.95 281,850.00 200,000.00
55,000.00 148,583.00 100,207.00
80,000.00 38,000.00
7,272.00 59,100.58 32,827.50 40,000.00
5,948.00 109,347.00
72,352.60
1,371,531.63
6,620.00 6,620.00

481,856.64

481,856.64 141,043.95 281,850.00 200,000.00
55,000.00 148,583.00 100,207.00
80,000.00 38,000.00
7,272.00 59,100.58 32,827.50 40,000.00
5,948.00 109,347.00
72,352.60

481,856.64 0.00

1,853,388.27
6,620.00 6,620.00

239,935.00 15,985.53 20,093.85 18,295.80 8,965.87 8,695.80 19,934.00
331,905.85
0.00

200.00 1,518.00 4,500.00
145.31 6,363.31
1,384,514.94

0.00 481,856.64

200.00 1,518.00 4,500.00
145.31 6,363.31
1,866,371.58

0.00
I
331,905.85

722

SAVANNAH STATE UNIVERSITY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

TRANSFERS AMONG FUNDS Transfers from Resident Instruction Transfers from Auxiliary Enterprises Fund Balance (Surplus) 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 To State Treasury- Lottery Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

45,345.00

45,345.00 (55,978.61)
3,095.67 (96,332. 75)
(99,808.43)
($99,808.43)

0.00
0.00 $0.00

Total

RENEWALS AND REPLACEMENTS

45,345.00

0.00 0.00

191 '116.98

45,345.00

191,116.98

(55,978.61) 3,095.67

626,483.77 3,229.01

(96,332.75) 0.00

(99,808.43) 0.00
(~99,808.43)

506,819.09
~506,819.09

723

SAVANNAH STATE UNIVERSITY
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

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 GSFIC Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Disposal of Library Books
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$49,443,504.69 0.00

$49,443,504.69

$1,490,833.29 218,964.78

1,709,798.07
491,251.90 1,860,008.27
331,905.85

271,100.42 7,000.00

4,392,964.09
278,100.42 53,558,368.36

$53,558,368.36

724

SAVANNAH STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LAND Main Campus
I
TOTAL LAND
BUILDINGS Adams Hall 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/Green House 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 Hall Liquid Storage Complex Lockette hall Marine Biology Morgan Hall Morgan Hall Annex Payne Hall Peacock Hall Powell Hall President's House Warehouse Annex Warehouse Shop Whiting Hall Wilcox Gymnasium Wiley Gymnasium Wright Hall Student Union Addition Distance Learning Center Evers Physical Plant Addition Dormitory Renovations Resident Hall Assessment Study for Housing Facilities Condition Evalustion Resident Hall Bathrooms Athletic Recreation & P E Complex
TOTAL BUILDINGS

YEAR

INVESTMENT

ACQUIRED JULY 1, 1996

$325,975.16

325,975.16

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

$325,975.16

0.00

0.00

0.00

325,975.16

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 1982 1959 1970 1973 1934 1935 1955 1990 1995 1990 1996 1997 1997 1997 1997 1997

138,324.80 309,294.45 2,562,926.33 1 ,309,833.75 1,230,688.69 2,757,749.45 1,274,439.87
33,531.47 7,327.00
1,261,938.65 16,257.07 5,270.00 22,587.60
549,939.95 488,937.43
60,560.85 636,052.57 536,809.31 349,388.81
96,517.04 1,622.52
1,571,279.70 650.00
1,492,371.32 1,058,411.26 1,471,208.59
593,364.84 10,808.00
1,166,567.20 527,409.70 123,495.43 5,363.90 422,113.02 804,053.86 114,514.74 278,772.22 100,806.67 294,641.73
1,370,448.19 183,652.23 845,987.57 720,970.68
3,692,550.87 64,463.64
445,703.77 34,867.00
31,044,473.74

34,281.33
59,100.58 148,583.00
5,948.00 554,209.24
8,695.80
141,043.95 38,000.00
7,272.00 281,850.00
29,059.72
200,000.00 55,000.00
109,347.00 40,000.00
239,935.00 326,000.00 2,278,325.62

0.00

0.00

138,324.80 309,294.45 2,562,926.33 1 ,344,115.08 1 ,230,688.69 2,757,749.45 1,274,439.87
33,531.47 7,327.00
1,261,938.65 16,257.07 5,270.00 22,587.60
549,939.95 548,038.01
60,560.85 636,052.57 685,392.31 355,336.81
96,517.04 1,622.52
2,125,488.94 650.00
1,492,371.32 1,058,411.26 1,471,208.59
602,060.64 10,808.00
1,166,567.20 527,409.70 123,495.43 146,407.85 460,113.02 804,053.86 114,514.74 278,772.22 100,806.67 294,641.73
1,377,720.19 183,652.23
1,127,837.57 750,030.40
3,692,550.87 64,463.64
445,703.77 234,867.00
55,000.00 109,347.00
40,000.00 239,935.00 326,000.00
33,322,799.36

725

SAVANNAH STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

YEAR ACQUIRED IMPROVEMENTS OTHER THAN BUILDJNGS Bus Stop Shelter Campus Development Campus Lighting System Central Heating Plant Athletic Area Development Electrical Distribution System Landscaping Mechanical System Roads and Drainage Sewer Disposal Blue Angel Stadium Project Steam Distribution System Streets and Sidewalks Skidaway Plumbing Station Marine Biology Dock Relocation of Power Lines Repairs to Parking Lots Telephone Systems Water Distribution System Placentia Canal Tennis Courts Fire Box in Broiler Demolition-Meldrim Hall Landscaping-College St Bldg Cyclotherm Boiler Asbestos Abatement Transformer Testing & Disposal Stadium Running Track Baseball Field Eastside Campus Development Campus Wide Network Bleacher Repairs & Improvement Olympic Track Electrical Distribution Cable Campus Water Meter Modifications for Handicapped (ADA) Life Safety Code Electronic Scoreboard Monumental Granite Sign Baseball Scoreboard Container-Plant Recondition Seats for Bus Container-Annex Installation of Dorm Essex System Environmental Assessment

INVESTMENT JULY 1, 1996
620.00 402,747.77 138,086.32 449,957.34 172,989.18 761,999.40
79,485.61 26,727.00 280,366.20 232,200.26 19,284.85 63,853.43 273,554.25 777,833.05
1,848.00 96,969.36
2,309.00 299,012.62
800.00 717,033.04
14,509.06 12,137.50 2,680.00 59,900.00 8,000.00 31,538.40 58,520.48 62,402.00 20,584.80 12,679.25 15,538.60 699,943.53
8,800.00 939,938.68 173,138.70
3,729.00 87,925.28 98,228.47 61,835.00
6,163.00 3,675.00 3,300.00 7,874.65 3,300.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

7,194,018.08

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

165,251.90 213,034.50
19,934.00 6,620.00

620.00 402,747.77 138,086.32 449,957.34 172,989.18 761,999.40
79,485.61 26,727.00 280,366.20 232,200.26 19,284.85 63,853.43 273,554.25 777,833.05
1,848.00 96,969.36
2,309.00 299,012.62
800.00 717,033.04
14,509.06 12,137.50 2,680.00 59,900.00 8,000.00 31,538.40 58,520.48 62,402.00 20,584.80 12,679.25 15,538.60 699,943.53 8,800.00 939,938.68 338,390.60 3,729.00 87,925.28 311,262.97 61,835.00 6,163.00 3,675.00 3,300.00 7,874.65 3,300.00 19,934.00 6,620.00

404,840.40

0.00

0.00

7,598,858.48

726

SAVANNAH STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LIBR6.RY COLLECTIONS Main Library Collections Donations
TOTAL LIBRARY COLLECTIONS
EQUIPMENT Adams Hall Asa H Gordon Library Howard Jordan Building Campus Vehicles Peacock Hall Drew-Griffith Science Bldg Cottage #9 Field House Armory Hammond Hall Harris Hall Harris-McDew Infirmary Herty Hall Hill Hall Hodge Hall Hubert Technical Science Bldg J A Colston Administration Bldg J F Kennedy Fine Arts King-Frazier Student Union Lockette Hall Marine Biology Bldg Morgan Hall Payne Hall Powell Hall Wm Gardner Hall Evers Complex Whiting Hall Wiley-Wilcox Complex Wright Hall Concession Stands Mechanical Maintenance Shop Bowen-Smith Hall Morgan Annex
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

YEAR

INVESTMENT

ACQUIRED JULY 1,1996

3,942,452.81 75,068.27

4,017,521.08

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

218,964.78

7,000.00

4,154,417.59 75,068.27

218,964.78

7,000.00

0.00

4,229,485.86

67,112.68 323,275.80 541,863.53 355,577.15
2,261.87 725,881.32
10,642.25 15,940.00
4,004.00 77,901.48
8,068.00 8,046.72
0.00 157,203.35 1,563,647.45 722,226.16 421,773.96 420,760.17
1'100.00 49,687.13 20,550.00 362,547.37 17,876.51 55,416.00 689,861.18 127,899.04 106,086.51
4,307.00

129,525.56 119,222.58
61,943.84
196,309.42 31,065.00 26,801.30 39,285.00 2,050.00 1,269.00 32,790.87
6,915.00 92,526.37 90,489.09 205,503.69 26,406.59
8,001.00 5,095.00 100,909.29 11,687.00
176,180.57 122,897.12
1,286.00

1.00
27,762.18 15,876.25
2.00
2,742.00
2,652.00 33,916.98
4,031.00 19,665.75 10,223.80
3,412.60 3,570.15
1,000.00 7,242.80
13,342.25 77,509.09
1.00

2,674.00 _ _48, 149.57

6,861,516.63

1,490,833.29

$49,443,504.69 ___$4~2,964.09

271 '100.42 $278,100.42

(6,894.93) 4,380.73 (71 ,588.28) 73,777.00 1,201.00 (24,970.30) (24,852.00) 10,334.90 (4,004.00) 8,477.17 1,313.47 99,470.82 60,305.23 6,012.00 (33,811.41) (48,539.74) 2,743.09 62,788.62
9,373.25 (65,980.72) 17,085.47
4,142.00 (403,131.69) 186,705.28
8,328.47 2,739.00
2,977.00 2,934.00 118,684.57

189,742.31 446,879.11 504,456.91 413,477.90
3,460.87 897,220.44
16,855.25 53,076.20 39,285.00 85,686.65 10,650.47 137,656.41 26,388.25 166,099.35 1 ,602,696.66 753,951.71 626,608.14 506,385.23
1,100.00 57,688.13 34,018.25 390,233.14 46,648.98 59,558.00 449,567.81 359,992.35 115,699.98
2,739.00 4,307.00 2,977.00 2,934.00 73,209.00

0.00

8,081 ,249.50

$0.00 $53,558,368.36

727

SAVANNAH STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSIT Senior Class Business Advisory board Library Deposits Student Deposits Radio Station Fundraising Alumni Support SSU Honors Program Press Institute Olympic Legacy President's Outreach Developmental Studies Enhancement Quiz Bowl Indo US Cultural Engineers Faculty Club Pei-Ling Charitable Trust Residence Hall Association Council/International Education HCOP Award Banquet Passport to Export HASS Functions Academic & Graduate Students Baptist Student Union Baseball Fundraising DLS Retirement Club SSU Dance Ensemble Football Support Banquet-Or. Black Residence Hall Renovations Office of Student Facilities Alumni Reunion NROTC Alumni OIP Community Outreach Pell Recovery Pre-Med Club Mass Communications Panacea Fund GRE Testing Program Elderhostel Program MCAT-SAT Preparation Athletic Administration Support
TOTAL FUNDS HELD ON DEPOSIT

FUND BALANCE JULY 1,1996
$680.89 4,726.53
517.53 30,530.03
219.95 7,274.30
105.00 2,878.06 1,446.84 1,139.87
983.14 2,853.15
879.00 302.10 258.23 360.75 3,512.21 346.00
48.00 113.46 124.88 207.00 700.00
3.07 1,323.00 4,285.00
330.00 300.00
66,447.99

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

$10,425.00 1,880.90
378,747.70
689.85 250.00 10,910.00 400.00 1,349.47
2,500.00 1,500.00
450.00
73,351.00 517.00
1,043.00 2,351.46
73.00 2,500.00
700.00 50.00
430.00
586.36 640.00 1,165.00 110.00 1,991.00 942.20 1,440.12 5,135.00 836.00 17,231.00 700.00 3,040.00

$9,769.50 5,234.29 50.00
357,956.45 110.45
7,964.15
9,331.76 693.50
2,489.34
2,232.51
310.98 41,719.48
400.00
386.49 2,578.41
200.00 882.40
2,103.66 760.00
441.91 630.00 346.94
75.00 1,755.00
2,666.11 478.00
11,740.39
1,990.30

$1,336.39 1,373.14 467.53
51,321.28 109.50 0.00 355.00
4,456.30 1,153.34
(0.00) 983.14 3,120.64 2,379.00 752.10 258.23
49.77 35,143.73
463.00 48.00
769.97 (102.07)
80.00 2,317.60
3.07 2,023.00 2,231.34
0.00 300.00 144.45
10.00 818.06
35.00 236.00 942.20 1,440.12 2,468.89 358.00 5,490.61 700.00 1,049.70

523,935.06

465,297.02

125,086.03

728

SAVANNAH STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS FOR DESIGNATED SCHOLARSHIPS Alumni-Atlanta Chapter
1 Alumni-Washington DC 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 Thea Wallace Thurgood Marshall Tidelands William McCarthy Vocational Rehabilitation JTPA NROTC SIG Savannah Women A E Beach High School Charles Alston Mass Communications McCullough R J Reynolds American Legion Judge E Gadsden AROTC Air Force Aid Am Telephone Alpha Kappa Jimmy Colson Dekalb Perimeter Savannah Jaycees GA State Alumni Links of Savannah William F. Cooper Prince Hall Mary Roberts Burger King Candler Hospital St Mark AME Church Second African Baptist Davis-Simon Mandingo Social club Dean's Scholarship Girl Scout Gold Regents Eleven Black Men Swannie Richards Greater Piney Grove

FUND BALANCE JULY 1, 1996
8,262.28 2,954.28
(400.00) 80.21 23.20
3,768.97 204.94 346.85 300.00 350.00
1,780.00 (484.00) 500.00 168.00 3,077.55
85.00 825.00 300.00
10.10 (1 ,097.80)
100.00 123.00 (3,791.86) (12,704.92) (21 ,952.1 0) 1,826.48 150.00
5.00 7,500.00
125.00 642.97 1,749.00 216.27 6,500.00 (8,833.34) 472.34 (2,342.00) 1,150.00 1,000.00 3,225.00 818.00 6,540.00 1,543.00 2,000.00 1,300.00 500.00
34.00 (655.00)
48.11 400.00 300.00 2,202.20 1,000.00 2,500.00 500.00
31.00 1,000.00
4.00

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

3,617.55 3,213.00
4,300.00 805.00 500.00
10,005.00 14,419.30 29,966.47 68,150.70 68,785.00
8.00 400.00 2,000.00 33,738.34 861.66 1,000.00
500.00 18,100.00
4,400.00
655.00
3,250.00 4,400.00 1,000.00

2,500.00 6,714.19
500.00
8,000.00 16,259.22 21,956.06 76,436.04 70,034.00
266.00 2,000.00 24,881.00 1,000.00 1,000.00
1,734.00 16,498.76 4,100.00
348.03 2,000.00 2,500.00 4,900.00
31.00

9,379.83 (546.91) (400.00) 80.21 23.20
8,068.97 204.94
1,151.85 300.00 350.00
1,780.00 (484.00) 500.00 168.00 3,077.55
85.00 825.00 300.00
10.10 907.20 100.00 123.00 (5,631.78) (4,694.51) (30,237.44) 577.48 150.00
13.00 7,500.00
125.00 776.97 1,749.00 216.27 6,500.00
24.00 334.00 (2,342.00) 1,150.00 1,000.00 3,225.00 818.00 6,540.00 309.00 3,601.24 1,600.00 500.00
34.00 0.00
48.11 400.00 300.00 1,854.17 2,250.00
0.00 0.00 0.00 2,000.00 4.00

729

SAVANNAH STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUND BALANCE

JULY 1, 1996

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued)

Lee St School

500.00

Hampton-Jasper

(250.00)

Union Missionary

135.03

Kids Chance

780.00

LEPD

164.00

Viola Avery

11.00

Appleby Scholarship

300.00

Boys & Girls Club

0.85

Cobb County Schools

NFL Players

Georgia-Pacific

CAP Grants

Quaker Oats Company

Lyford Cay Foundation

Kandei-Paddison

Pauline Gooch Edu

Union Missionary Baptist

Princeton University Tuition

Fourteen Black Men

Interstate Paper

Ty Cobb

Phoebus High School

PFC Bahamas

Cook County

Communications Workers of America

I Have A Dream/Atlanta

Regents Opportunity

Delta Sigma Theta

Girls Club

Mcintosh Board of Education

Butler Memorial

Pillsbury Company

Jacques Foundation

Gholston Tuition

Disabled Vet

Clem Davenport

Heroines of Gericho

American Chemical Society

W U Employee-Child

Gus Thornhill

National Alumni-Macon

World Carpets

Pilot Club of Blakely

Crouch Foundation

New Orphan Asylum

Main High School-1934

S C Vocational Rehab

St Paul CME Church

Role Models of Excellence

Beulah Grove Baptist

New Generation Full Gospel

Paul Wesley Memorial

Rho Zeta Omega Chapter-AKA

Bibb Foundation Inc

Winslow Foundation

Western-Southern Foundation

Ohio Educ Assistance

Swift Creek Baptist Church

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

500.00 600.00
2,100.00 2,000.00
500.00 5,000.00 1,250.00 1,000.00 1,875.00 3,500.00 1,000.00
750.00 300.00 1,001.50 2,130.00 1,000.00 667.00 500.00 7,000.00 1,300.00 500.00 2,200.00 8,000.00 500.00 300.00 1,000.00 2,605.50 1,000.00 800.00 1,250.00 617.80 800.00 275.00 500.00 5,889.00 1,500.00
1,965.00 334.00
3,000.00 666.00 250.00
2,200.00 500.00 500.00 120.00 450.00 750.00
1,500.00 600.00
2,000.00 750.00
1,250.00 250.00

500.00 250.00 735.03
1,581.02 1,334.85
500.00 4,919.31 1,250.00 1,000.00 1,875.00 3,500.00 1,000.00
750.00 300.00 1,001.50 2,130.00 1,000.00 667.00
7,000.00 1,300.00
500.00 2,100.09
500.00 300.00 1,000.00 2,605.50 1,000.00 800.00 1,250.00 4,081.40 800.00 275.00 500.00 4,636.00 1,500.00 500.00 1,965.00 334.00 3,000.00 666.00
2,200.00 490.00 500.00 120.00 450.00 750.00
1,500.00 600.00
2,000.00 750.00
1,250.00 250.00

0.00 0.00 0.00 780.00 164.00 11.00 818.98 666.00 0.00 80.69 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 500.00 0.00 0.00 0.00 99.91 8,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (3,463.60) 0.00 0.00 0.00 1,253.00 0.00 (500.00) 0.00 0.00 0.00 0.00 250.00 0.00 10.00 0.00 0.00 Q.OO 0.00 0.00 0.00 0.00
d.oo
0.00 0.00

730

SAVANNAH STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996
FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued) E Stonewall AME Church
1 Benjamin Polite Viola Avery PHEEA Wine & Spirits Governor's Clara Abbott Foundation United Church Board Sara Lee S C Business Center NROTC Alumni Association Baptist Hill High Josephine Johnson Memorial Omega Psi Phi Total Distribution System GA Union Baptist Church McDonalds Crew 100 Black Men South Metro Alumni-Norhern Region Alumni-Athens Chapter G Thomas Grand Chapter OES Vicenza African American Alaska Alumnae Delta Eta Chapter Edwards Atty Willie Walker Vera Hollis Blackshear Cabin Crek Baptist Gulfstream Management Association Chapter 249 NARFE New Birth Missionary Baptist Church Wall of Scholars First Flint River

TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

17,921.61

FEDERAL FUNDS RECEIVED Department of Health & Human Services Department of Education

TOTAL FUNDS FOR FEDERAL FUNDS REC'D

0.00

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

500.00 16,269.40
150.00 803.00 2,130.00 525.00 5,550.00 1,500.00 700.00 500.00 975.00 100.00 4,391.70 1,000.00 3,000.00 300.00 1,000.00 1,000.00 195.00 1,800.00 1,000.00 500.00 500.00 1,400.00 2,961.00 1,200.00 1,000.00 500.00 1,200.00 500.00 700.00 1,500.00

500.00 2,720.00
150.00 780.00 2,130.00 525.00 5,550.00 1,500.00 700.00 500.00 300.00 100.00 4,391.70 1,000.00 3,000.00 300.00 1,000.00 1,000.00
1,000.00 500.00 500.00
1,400.00 2,961.00 1,200.00 1,000.00
500.00 1,200.00
500.00 700.00
200.00

0.00 13,549.40
0.00 23.00
0.00 0.00 0.00 0.00 0.00 0.00 675.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 195.00 1,800.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,500.00 (200.00)

408,220.92

373,232.70

52,909.83

18,398.42 267,821.12

(18,398.42) {267,821.12)

0.00

286,219.54

(286,219.54)

731

SAVANNAH STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

PAYROLL OPERATIONS Payroll Deductions Federal Income Tax Withholdings State Income Tax Withholding FICA-Employee FICA Medicare-Employee Group Health Insurance-Employee Group Life Insurance-Employee Group Dental Insurance-Employee Medicare Insurance Georgia Defined Contribution Plan Teacher's Retirement-Employee Retirement Plan 1-TIAA-Employee Retirement Plan 2-VALIC-Employee Retirement Plan - Optional - Employee Credit Union Tuition & Miscellaneous Rents Mutual of NY TSA New York Life TSA TIAA Cref TSA Lincoln National TSA Variable Life TSA Equitable Life TSA Northwestern TSA Chubb Life AM TSA Northern Life TSA Dicersified Investment Georgia State Employee Union United Way United States Saving Bonds Internal Revenue Service Wage Earners Garnishments Employer Liability FICA- Employer FICA Medicare - Employer Group Health Insurance- Employer Group Life Insurance - Employer Medicare Insurance- Employer Teachers Retirement- Employer Retirement Plan 1 - TIAA - Employer Retirement Plan 2 - Valic - Employer Retirement Plan Optional - Employer
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1,1996

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

(30.81)
22,165.50 24,367.72
6,658.40 218.80 6.00
1,259.12 (624.99)
37.50
(666.48)
0.00 565.53 111.27 1,338.50 684.30
0.06 480,444.50 (374, 718.30)
(6,231.80) 16,383.79
(500.01)
171,468.60
~255,838.20

1,785,412.92 602,094.99 942,618.40 234,338.57 349,442.48 94,797.34 113,495.72 19,987.60 38,118.37 619,160.38 97,309.26 58,828.44 1,384.00 865,961.94 5,385.21 43,155.00 400.00 14,120.00 76,155.02 7,200.00 164,908.85 63,793.93 6,000.00 7,910.01 90,163.76 400.00 5,205.00 9,858.62 18,240.00 12,160.45 62,712.46 77,318.83
942,618.40 234,339.95 1,486,156.09
77,491.63 85,736.00 1,579,144.69 116,765.64 72,118.25
2,053.84
11,084,462.04
~12,016,618.02

1,785,587.41 602,055.99 942,618.40 234,339.29 341,451.46 116,873.09 112,310.70 20,159.00 38,128.12 618,569.08 97,309.24 58,203.45 1,384.00 865,961.94 5,422.71 43,155.00 400.00 14,220.00 76,155.02 7,200.00 164,908.85 63,376.68 6,000.00 7,843.34 90,138.44 400.00 5,205.00 9,858.62 18,100.00 12,166.72 62,308.89 77,548.95
942,618.40 234,339.29 1,446,688.50
46,578.51 112,011.33 1,592,087.38 116,765.64
71,618.24 2,053.84
11 ,064,120.52
~12, 188,869.78

(174.49) 8.19 0.00 (0.72)
30,156.52 2,291.97 7,843.42 47.40 (3.75) 1,850.42 0.02 0.00 0.00 0.00 0.00 0.00 0.00 (100.00) 0.00 0.00 0.00 (249.23) 0.00 66.67 25.32 0.00 0.00 0.00 705.53 105.00 1,742.07 454.18 0.00 0.00 0.72
519,912.09 (343,805.18)
(32,507.13) 3,441.10 0.00 (0.00) 0.00
191,810.12
83 586.44

732

Southern Polytechnic State University
FINANCIAL REPORT
For the Year Ended June 30, 1997

SOUTHERN POLYTECHNIC STATE UNIVERSITY Marietta, Georgia

Daniel S. Papp Interim President

John L. Hosey Vice President for Business and Finance

733

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

SOUTHERN POLYTECHNIC BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Entemrises RESTRICTED

TOTAL

$306,840.29 1,310,066.99
26,219.00
~1 ,643,126.28

$387,127.13 350,379.52 430.00
~737,936.65

($296, 753.18) 543,507.23
~246,754.05

$397,214.24 0.00
2,203,953.74 0.00 0.00
26,649.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
~2.627,816.98

$1,483,354.42 $333,992.20

1,483,354.42

333,992.20

$0.00 0.00

$1,817,346.62 0.00 0.00 0.00 0.00 0.00
1 ,817,346.62.

108,280.77 46,279.45
5,211.64
159,771.86 ~1 ,643,126.28

396,509.87 7,434.58
403,944.45
~737,936.65

246,754.05
246,754.05
~246,754.05

0.00 0.00 504,790.64 53,714.03 0.00 5,211.64 0.00
246,754.05 0.00 0.00 0.00
810,470.36
$2,627,816.98

734

STATE UNIVERSITY SHEET June 30, 1997

LOAN FUNDS

ENDOWMENT FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGENCY FUNDS

$144,116.20 1,899.38
861,255.79

$581 '177.84

$458,424.04 119,474.11

$225,144.73

$0.00

$296,368.14

753,396.56
36,591,309.68 2,715,386.95 3,622,647.74
11,640,162.90

$1 ,007.271.37 $581,177.84 $577,898.15 $225,144.73 $55,322,903.83

$0.00

$0.00 $576,238.14

$309.02

$0.00

$296.368.14 $0.00

0.00

0.00

576,238.14

309.02

296,368.14

0.00

296,368.14

1,007,271.37

224,835.71

1,660.01

55,322,903.83

581,177.84

1,007,271.37 $1,007,271.37

581,177.84 $581,177.84

1,660.01 $577,898.15

224,835.71 $225,144.73

55,322,903.83 $55,322,903.83

0.00 $296.368.14

735

SOUTHERN POLYTECHNIC
STATEMENT OF CHANGES Year Ended

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations Unexpended Plant Funds - E!T/C Trust Fund 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 Funds To State Treasury-LotteryFunds/Regular 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 TRANSFERS
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, 1997

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Entemrises

FUNDS RESTRICTED

$26,232,470.08

$0.00 3,856,940.39

$0.00

5, 796,325.16 986,130.50
965,907.45 15,967.03

16,409.66 26,248,879.74

14,984.44 3,871,924.83

543,507.23 8,307,837.37

TOTAL CURRENT
FUNDS
$26,232,470.08 3,856,940.39 0.00 0.00 5,796,325.16 986,130.50 0.00 965,907.45 15,967.03 0.00 0.00 0.00 31,394.10 0.00 543,507.23
38,428,641.94

26,243,562.45 3,090.35 0.20
11,856.07
26,258,509.07 (9,629.33)

3,584,686.81

8,091,583.91 78,226.17

1,596.03

8,312.27

3,586,282.84 285,641.99

8,178,122.35 129,715.02

34,335,146.36 3,584,686.81 78,226.17
3,090.35 0.20 0.00
8,312.27 13,452.10
0.00 0.00 0.00 0.00
38,022,914.26
405,727.68

(49,839.12) (49,839.12) (59,468.45)
219,240.31
~159,771.!16

(21 o. 782.26)
(21 0,782.26) 74,859.73
329,084.72
~403,944.45

0.00 129,715.02 (246,322.79) 363,361.82
~246,754.05

0.00 (260,621.38) (260,621.38) 145,106.30 (246,322.79) 911,686.85 ~81 0,470.36

736

STATE UNIVERSITY
IN FUND BALANCES June 30, 1997

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

.$0.00

59,473.49

PLANT FUNDS

Renewals And

Unex(;lended

Re(;llacements

$0.00

$0.00

644,493.00

Investment In Plant
$0.00

225.60 15,523.15

37,646.49

75,000.00 73,839.04

980.83 76,203.07

37,646.49

1,460.90 2,175.97 796,968.91

0.00

3, 134,184.63 3,134,184.63

465.10 2,224.55

2,689.65 73,513.42

0.00 37,646.49

0.00 73,513.42
933,757.95 $1,007,271.37

0.00 37,646.49 10,781.61 532,749.74 ~581 '177.84

580.00

793,422.91 80,353.73
874,356.64 (77,387.73)

8,065.66 46,875.59
54,941.25 (54,941.25)

1,352, 799.01
1 ,352, 799.01 1,781,385.62

78,467.74 78,467.74
1,080.01

182,153.64 182,153.64 127,212.39

0.00 1'781 ,385.62

580.00 $1,660.01

97,623.32 $224,835.71

53,541 ,518.21
~55,322,903.83

737

SOUTHERN POLYTECHNIC STATE UNIVERSITY
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations EquipmenVTechnology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues
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 Hospital and Clinics Total Educational and General 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 To State Treasury- Lottery Funds/Regular
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

$6,935,727.42 17,256,431.00
204,000.00 19,967.18
58,258.99

$0.00

$0.00

6,005,559.02 1,006,245.69
1,029,509.20
50,270.00

1,436,094.11 321,991.38
26,232,470.08
26,232,470.08

0.00 3,856,940.39 3,856,940.39

8,091,583.91 8,091,583.91

14,408,807.50
95,564.42 2,514,780.19 2,405,788.31 3,683,034.75 2,853,876.28
281,711.00
26,243,562.45

0.00 3,584,686.81

341,648.58 110,332.05 421,162.45
26,114.71 216,256.76
72,841.18
6,903,228.18
8,091,583.91

26,243,562.45

3,584,686.81

8,091,583.91

(49,839.12) 4,553.59
(3,090.35) {0.20)
(48,376.08)

(21 0,782.26) 13,388.41
(197,393.85)

129,715.02 129,715.02

NET INCREASE (DECREASE) IN FUND BALANCES

($59,468.45)

~74,859.73

$129,715.02

TOTAL CURRENT
FUNDS
$6,935,727.42 0.00
17,256,431.00 204,000.00 0.00
6,025,526.20 1,006,245.69
0.00 1,087, 768.19
0.00 50,270.00
0.00 0.00 1,436,094.11 0.00 321,991.38 34,324,053.99
3,856,940.39
38,180,994.38
14,750,456.08 110,332.05 516,726.87
2,540,894.90 2,622,045.07 3,755,875.93 2,853,876.28 7,184,939.18
0.00 34,335,146.36
3,584,686.81
0.00
37,919,833.17
129,715.02 (260,621.38)
17,942.00 0.00
(3,090.35) (0.20)
I
(116,054.91)
$145,106.30

738

SOUTHERN POLYTECHNIC STATE UNIVERSITY

SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

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

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

$25,675,780.58

$556,689.50

AUXILIARY ENTERPRISES
$0.00 3,856,940.39

16,338.47

71.19

14,984.44

TOTAL REVENUES AND OTHER ADDITIONS

25,692,119.05

556,760.69

3,871 ,924.83

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

25,758,872.65
3,090.35 0.20
11,856.07

484,689.80

3,584,686.81

1,596.03

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

25,773,819.27

484,689.80

3,586,282.84

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers

(49,839.12)

(210,782.26)

TOTAL TRANSFERS AMONG FUNDS

0.00

(49,839.12)

(210,782.26)

NET INCREASE (DECREASE) IN FUND BALANCES

(81 ,700.22)

22,231.77

74,859.73

ADJUSTMENTS/RECLASSIFICATIONS

BEGINNING FUND BALANCE

133,191.31

86,049.00

329,084.72

FUND BALANCE, JUNE 30, 1997

$51.491.09

$108,280.77

$403.944.45

TOTAL
$26,232,470.08 3,856,940.39 0.00 0.00 0.00 0.00 0.00 31,394.10 0.00
30,120,804.57
26,243,562.45 3,584,686.81 0.00 0.00 3,090.35 0.20 13,452.10 0.00
29,844,791.91
0.00 (260,621.38)
(260,621.38)
15,391.28
0.00
548,325.03
~563,716.31

739

SOUTHERN POLYTECHNIC STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

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 State of Georgia - Lottery Funds Equipmentrrechnology/Construction Trust Fund Federal Grants and Contracts State Grants and Contracts Private Gifts, Grants and Contracts Investment Income Endowment Sales and Services of Educational Departments Library Fines Other-Miscellaneous Check Service Charges Revenues for Program Support Continuing Education Fees Other Sources Administrative Cost Allowance College Work-Study Program Pell Grant Program Perkins Student Loan Program Federal Direct Student Loans Supplemental Educ Opportunity Grants Program Group Insurance Continuation Program Veterans Administration Flex Spending Accounts Student Activities - Other Revenue-Other
Total Educational and General

UNRESTRICTED RESTRICTED

TOTAL

$5,355,308.80 755,908.60 524,089.02 281,711.00 18,710.00
16,988,386.00 102,545.00 165,500.00 204,000.00 19,967.18
58,258.99
9,076.22 1,950.56 4,467.22
1 ,420,600.11

$0.00
6,005,559.02 1,006,245.69 1,029,509.20
50,270.00

2,801.05 2,615.00 2,204.80
990.00 1,906.22
348.99 1,103.00
945.25 32,600.48 276,476.59
26,232,470.08

8,091,583.91

$5,355,308.80 755,908.60 524,089.02 281,711.00 18,710.00
16,988,386.00 102,545.00 165,500.00 204,000.00
6,025,526.20 1,006,245.69 1,087,768.19
50,270.00
9,076.22 1,950.56 4,467.22
1,420,600.11
2,801.05 2,615.00 2,204.80
990.00 1,906.22
348.99 1,103.00
945.25 32,600.48 276,476.59
34,324,053.99

740

SOUTHERN POLYTECHNIC STATE UNIVERSITY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

CURRENT FUNDS REVENUES Auxiliary Enterprises Student Housing Rents - Dormitories Other Income - Other Food Services Sales - Cafeteria Other Income - Other Other Income - Commissions Stores and Shops Sales - Bookstore Other Income- Other Intercollegiate Athletics Athletics - Fees Athletics - Other Other Service Units Student Health Services Fees Other Income- Other Vending Operations - Contracted Other Income - Commissions Student Transportation Rents-Campus Van Wilson Student Center Fees - User Fees Sales - Student Center Other- Miscellaneous Recreation and Wellness Center Fees - User Fees Parking Operations Fees Other Income - Fines
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED RESTRICTED

TOTAL

1,091,007.59 12,219.02
714,849.34 1,685.79
39,205.48
1,261 ,569.26 7,237.65
193,699.73 3,589.39

1,091 ,007.59 12,219.02
714,849.34 1,685.79
39,205.48
1,261,569.26 7,237.65
193,699.73 3,589.39

144,952.50 9,313.04
47,286.42
2,817.90
85,369.50 11,655.78
3.00
9,285.00
180,814.00 40,380.00
3,856,940.39

144,952.50 9,313.04

47,286.42

2,817.90

85,369.50 11,655.78
3.00

9,285.00

180,814.00 40,380.00

0.00

3,856,940.39

~30,089,41 0.47

~8,091 ,583.91

~38, 180,994.38

741

SOUTHERN POLYTECHNIC STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

-------------

OBJECT
- - - ~--~--~-----------

CLASSIFICATION
- ---~~----------~----~--~-----~

FUND CL-A---S--S- -I--F- -I--C--A---T----I-O----N

Personal

Operating Supplies &

EDUCATIONAL AND GENERAL EXPENDITURES

Unrestricted -------

____cR.~~trlc::J~~ ~c~ =~~= ...191~'=ccc.~ .=ervi~_l!__ -==J:J;C~-~1=-c ~p_ens~~ __ E;.guiPJil~J1J~=

INSTRUCTION

General Academic Instruction

School of Architecture

Department of Architecture

$764,729.55

$0.00

$764,729.55

$709,456.15

$5,605.08

$48,280.32

$1,388.00

College of Arts and Sciences

Dept of Computer Science

1 ,454,376.04

10,642.37

1,465,018.41

1,361,947.45

11,801.30

52,385.53

38,884.13

Dept of Humanities & Technical Communication

1 '180,083.05

3,203.83

1 '183,286.88

1 ,095,877.37

9,611.96

49,789.30

28,008.25

Dept of Mathematics

1,154,297.25

80.85

1'154,378.10

1,134,472.31

890.68

17,958.11

1,057.00

Dept of Physics, Chemistry & Biological Sciences

1,067,087.70

1,067,087.70

958,187.43

4,597.31

80,449.08

23,853.88

Learning Resources Center

136,578.21

136,578.21

133,155.55

436.80

2,985.86

Dept of Social & International Studies

487,650.12

487,650.12

447,461.40

4,701.46

27,180.26

8,307.00

College of Technology

Dept of Apparel & Textile Engineering Technology

257,080.35

59,545.38

316,625.73

257,319.52

1,904.86

44,211.35

13,190.00

Dept of Civil Engineering Technology

901,702.50

901,702.50

807,174.41

4,555.84

51,027.17

38,945.08

Dept of Construction

.........

Dept of Electrical & Computer Engineering Tech

1\)

Dept of Industrial Engineering Technology

524,033.62 1,477,451.91
956,096.45

524,033.62 1,477,451.91
956,096.45

454,535.52 1,421,979.37
855,493.18

10,069.29 3,038.84 8,313.87

36,723.96 46,869.20 34,144.73

22,704.85 5,564.50
58,144.67

Dept of Mechanical Engineering Technology

1'143,278.70

61,489.78

1,204, 768.48

1'128,854.54

7,984.75

58,444.19

9,485.00

School of Management

Dept of Technology Management

612,663.23

612,663.23

577,677.80

1,822.82

24,101.61

9,061.00

External Degree Program

Instructional Technology Center

168,530.28

168,530.28

103,423.34

403.94

48,427.66

16,275.34

Connecting Teachers & Technology (Lottery)

Dept of Computer Science

45,418.67

45,418.67

2,301.78

43,116.89

Dept of Electrical & Computer Engineering Tech

133,250.60

133,250.60

33,605.28

99,645.32

Dept of Mechanical Engineering Technology

100,489.00

100,489.00

100,489.00

Instructional Technology Center

99,851.40

99,851.40

41,206.81

58,644.59

Ctr for lnstr Tech/GSAMS Upgrade

29,726.53

29,726.53

25,671.53

4,055.00

Connecting Teachers & Technology (Special Initiative)

Instructional Technology Center

36,284.01

36,284.01

36,284.01

Faculty Development

14,122.36

14,122.36

3,224.24

2,449.16

2,078.99

6,369.97

Regents Distinguished Professor

44,968.87

17,649.17

62,618.04

62,618.04

General Instruction

General Instruction

32,511.89

32,511.89

28,017.89

4,494.00

Self Study Expenses

8,364.26

8,364.26

777.43

2,062.39

5,524.44

Community Education

Continuing Education Administration

73,191.13

73,191.13

11,578.17

1,047.25

872.91

59,692.80

Continuing Education Programs

1 ,055,048.91

120,037.20

1,175,086.11

520,590.53

5,165.40

626,086.90

23,243.28

Center for Quality Excellence -Admin

84,389.71

69,000.00

153,389.71

153,389.71

Center for Quality Excellence - Programs

TOTAL INSTRUCTION

-

-- --- ?65_._551.2Q_ - - - - - ----- ---- ?65,~5_1.20 . . __g9,5~~.6_1

___.14.'~0_8,?_01_._5() ____ -~4_1,64!!.5_8_ ___j4_.L5_!M5~,0!l

12,21 1.~_13.4()

24!j.Q_Q - -- 235_.~?~686,711.()0 --------- 1,777,51~.13_

- - - --------~-
671,619.5~

SOUTHERN POLYTECHNIC STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

OBJECT

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) RESEARCH
Individual or Project Research College of Technology Apparel & Textile Engineering Technology Civil Engineering Technology

FUND CLASSIFICATION

Unrestricted

.. __B~~tric;t~cl

Tot~

107,440.80

107,440.80

_ ----~!l9J..2!i. -----~&~L?.~

Personal Services
74,491.82
_______ 2,8!)1,?_~-

TOTAL RESEARCH

o.oo . __ _1_10,3~~.Q~ _____ _1_10,31.?.Q~ ___ JL~3.07

PUBLIC SERVICE COMMUNITY SERVICES Early Intervention Programs N A S A Teacher Resource Center Georgia Youth Science & Technology Center

56,234.53 27,433.84 . - ! !,896.()~_

34,332.05 386,830.19.

56,234.53

46,435.54

61,765.89

54,319.23

3_9f!,Z:~6.45 - --~?,_5~-131_

_l[a_11_~----

Operating Supplies & __ ..fl<R~nse~_
----- ---------------

-_--_-_--E-~--l-.-l-i-p-r-:-ne-o-t-

25,452.07

7,496.91

25,1g.07 ______ ]L-!9_~_1_

0.00
-------~------

2,246.46 2,255.25
1!;1,2.~.!}_

7,552.53 5,191.41 -- ___ 1_1,90.!.,()!i._

TOTAL PUBLIC SERVICE

-...J

~

ACADEMIC SUPPORT

Library

Library - General Operations

Academic Computing Support

Office of Information Technology

Academic Administration

Dean - School of Architecture

Dean - College of Arts & Sciences

Dean - College of Technology

Dean - School of Management

Office of the Vice President

Office of Planning &Assessment

Office of the Assistant Vice President

TOTAL ACADEMIC SUPPORT

_9M4.42

_42_1,!62.45

- ~1,?2.!!?_

4,~1_5.58 -~-_?3,?.6~Q_ _______?.1&~~~-~

0.00

837,961.38

5,000.00

842,961.38

463,129.43

486,851.02

486,851.02

238,423.56

145,250.88 167,708.74 168,193.81 157,748.18 203,847.87 113,932.90 - ~3_3_,?._8?,11

21,114.71
---- ----- ---

145,250.88 167,708.74 168,193.81 157,748.18 224,962.58 113,932.90
- - -- 233g8_5.'!!_

143,613.50 159,500.77 144,814.03 150,170.08 194,150.12 110,569.05 - - - _!.9()~5!}6.0_!

2,~11,78().19_ - ---- _?l),1 !4-?J

2,510,8~4.9()

_1,7_94Jl6.513

4,234.16

72,133.32

303,464.47

34.00

110,396.61

137,996.85

1,221.97 1,629.78 8,100.06 1,166.13 5,398.10
742.66 517.86

415.41 6,578.19 15,279.72 6,411.97 25,414.36 2,621.19 ______ g7l_5-~

- - - - - 9,4~!).00_

2_3,044.??.

2?1,98!)._2~. - -1~(),8!)7-32

STUDENT SERVICES Student Services Administration Vice President for Student Affairs Student Athletics Office of the Athletic Director
Counseling &Career Services
Student Support Services Career Services Center Office of Minority Affairs Financial Aid Administration

293,460.42
146,575.84
169,532.89 243,564.63
81,816.67

431.16
215,774.40 51.20

293,460.42
147,007.00
169,532.89 459,339.03 81,867.87

269,809.18
147,007.00
137,333.44 433,433.80
75,206.11

1,932.09
4,254.94 4,398.24 3,564.72

3,726.15
25,393.51 21,506.99
3,097.04

17,993.00 2,551.00

SOUTHERN POLYTECHNIC STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) STUDENT SERVICES (Continued)
Scholarships & Financial Aid Enrollment Management
Office of the Director Student Records
Admissions & Student Records Student Activities
Student Activities

Unrestricted
246,001.85 183,663.37 556,482.84 484,8_9__.fl_()_

CLASSIFICATION -

---------

---

Restricted

Total_

246,001.85 183,663.37 556,482.84
~-- ~i84,68!:)_.llQ

Personal Seryjces

OBJECT CLASSIFICATION

- - - .. -

- - - - -~--------~-----------~----------------

Travel_

Operating Supplies &
-,-c-~E1CJlell~J~-"" -"' ~~E:g~e~~D.L~

193,430.20

4,109.54

32,681.93

15,780.18

84,842.87

9,755.92

77,184.38

11,880.20

425,368.60

2,140.23

112,644.01

16,330.00

-~..~__,~03.70 -~ ___1()_,8_68.87 ___ 4Q1Z1~~!l?_ ... ________MQ3.36

TOTAL STUDENT SERVICES

. ~405,781!.3_!_

__ 2Jd~}6__ _ _2,~22,()_1_~.0] _____1,8~~.Q3_1,9Q

____:4_1,o_~,55 ---------~L!:I:4L!l~ ~

_IQ.~?,I'!.

INSTITUTIONAL SUPPORT

Executive Management

Office of the President

Fiscal Operations

....,

Vice President for Business & Finance

~ ~

Construction Management & Environmental Safety

Dept of Fiscal Affairs/Business Office

General Admin & Logistical Services

Personnel Services

Dept of Public Safety

Post Office Sub--station

Procurement Office

Administrative Computing Support

Executive Director of Instructional & Information Tech

Office of Information Technology

Banner Project Expenses

Development & University Relations

Development & Alumni Affairs

University Relations Office

General Institutional Expenses

Unassigned Faculty & Staff Benefits

General Expenses

On Campus Work Study Program

TOTAL INSTITUTIONAL SUPPORT

426,846.56

426,846.56

389,666.52

223,198.05 120,214.98 500,144.90

223,198.05 120,214.98 500,144.90

219,888.47 115,402.59 400,254.06

182,669.57 486,530.06
48,789.63 162,686.03

8,849.28

182,669.57 486,530.06
57,638.91 162,686.03

151,159.29 468,781.05
52,919.22 148,832.17

87.16 130,069.86 78,731.99
279,370.53 411,239.83

11,995.59

87.16 130,069.86 78,731.99
0.00 291,366.12 411,239.83

105,659.38 39,633.51
262,808.82 96,038.51

520,688.72 107,934.64
- ~-&:g1_4

--~1 ,99.3..!.

520,688.72 107,934.64 ---~- .~5,!!2!!,5_~

518,456.72 198.80

3,683,()~.Z_5__ --~~I?,Il:41J!l_ ..---~-~.. I5~.~7~-!l~ .~- . ?.!)69,699.11

8,372.98 3,215.01 1,339.77
997.53 850.36 1,228.61
1,517.35 1,086.22 2,785.48 1,062.75
3,860.85
26,316Jl1

25,683.06
(1,306.56) 3,472.62 98,893.31
30,659.92 16,520.40 2,942.69 13,598.86
87.16 13,060.83 38,012.26
23,212.96 310,679.57
2,232.00 103,874.99 --- --~5.8_2__,_55
.?3].45?.62_

3,124.00 1,401.13
1,777.00 255.00
9,832.30 2,558.86 3,459.00
~?.407.29

SOUTHERN POLYTECHNIC STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

BJECT CLASSIFICATION

FUND

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) OPERATION & MAINTENANCE OF PLANT
Physical Plant Administration Director of Physical Plant
Building Maintenance General Building Maintenance Extraordinary Building Maintenance
Custodial Services Utilities Expense Landscaping &Grounds Maintenance

Unrestricted ___
217,385.83
810,957.55 111,670.85 586,759.13 769,727.84 . 3~7.~Z_~.08

CLASSIFICATION

B~s.tri<::te~L

____ I<:>tl!l

217,385.83 0.00
810,957.55 111,670.85 586,759.13 769,727.84 --- __:3_~?.~!~0.?

Personal Services
185,670.64 581,986.29 509,750.59 --~!!1...0_9,1_

____Iravel

Operating Supplies & ___E><P~Il~~~---
- - - - - - - - - - - - - - ~-----

- _- _~- _- E- :- _g~-i-R-m--e-n-t--_-_--_

255.39

23,903.27

787.57

228,183.69

110,667.85

68,471.04

769,727.84

- ______1_2.!!! - - - ~~.~~6.7_~

7,556.53
1,003.00 8,537.50

TOTAL OPERATION & MAINTENANCE OF PLANT

. 2,853,??~.28

. --~.ll.3_.8_7_6.~8

_1,568,50:3_.~8

- __ 1,0?~1.? ___1,g67,2~0.4g_ _____ 17,0!!7,Q~

SCHOLARSHIPS AND FELLOWSHIPS

Scholarships

Federal Financial Aid

.-,...J.

State Financial Aid

(11

Fee Waivers

Private Financial Aid

281,711.00

5, 728,309.14
1,006,245.69 168,673.35

5,728,309.14
1,287,956.69
1~8.67~._35

5,728,309.14
1,287,956.69 - _____1~?.67:3_.:3_5

TOTAL SCHOLARSHIPS AND FELLOWSHIP

. 2?1,71_1_.0_0_

6,903,~28.18

7_, 184,9l9~11!

0.00

0.00

__ 7_,1~~3jl.1~

0.00

TOTAL GENERAL & EDUCATIONAL EXPENDITURES

.. ~1!.2_4_3,5~'-45_

- _!l,091 ,?~,~1. ____31_,:3_35, 11_6._3~ _1Q.!!;1:3_,)~_}~_

227,~Q.7Q ___ !1,!!1~2Q0.4J ___1,?_3M~!l_._~_3

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING
Housing Administration Norton Residence Hall Howell Residence Hall Olympic Housing Revenue Bond Payback

TOTAL STUDENT HOUSING

FOOD SERVICES Cafeteria - Contracted

TOTAL FOOD SERVICES

STORES AND SHOPS

....

University Bookstore

"m"'

TOTAL STORES AND SHOPS

ATHLETICS Intercollegiate Athletics General Athletic Program Basketball Program Baseball Progam Tennis Program Office of the Facilities Manager

TOTAL ATHLETICS

OTHER SERVICE UNITS Student Health Services Vending Operations - Contracted Parking Operations Recreation and Wellness Center Student Transportation Wilson Student Center

TOTAL OTHER SERVICE UNITS

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

-

-

TOTAL CURRENT FUND EXPENDITURES

SOUTHERN POLYTECHNIC STATE UNIVERSITY

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestri_cted

Restri<::ted _

Total

-

---

-

-O- -B -J- -E-

C --

T-

-

-

-

-C- -L-A- -S- -S- -IF

I

C

A

T

I-O

N ---------~---

Personal
Servic~s

Operating
Supplies & Tra\le!=--- cc~c_c_fxQ~Il~eL=, ' = J~gi,Ji~ffi~!]J=

296,124.18 191,949.93 254,681.09
12,499.29 70,522.p()
82t),7~f3A9_
___ 758,~61.1_3
7_58._361_,13

296,124.18 191,949.93 254,681.09
12,499.29 - . !_(),521_,()_0_

185,164.91 113,002.50 149,417.85
1,876.00

0.00

- ~~.77,4!! ~ __441141.?

_______I.513.J.f31:_l~.

0.00

_1_58,~61,~

__ 18L~~c!J1_ 1_~.~9f3.Qi

293.19 73.72 98.29

110,666.08 78,873.71
105,154.95 10,623.29
___ _?0,52~00

465.20 ____:E_M!)().O_~ ---------0-.-0-0-

_.!?:.~ _____!.~9,9~2.80

___ g~_______ 739,952_._8()_

0.00

1.~99,512.0_6
1,3!)_9,12.0_6

__ _1,3iJ~._!iQ,Q>

_ _15iJ_,_~Q,31

24.57 __ _1._23iJ_,_~?-1Q_

0.00 . -- __1J~_JJ,_512.Qf3 - - __ J59pl!(),~!)_ .. - - ---~'57 __ __1~!)_._8()_7J.Q. ~ --~___Q,Q.Q

40,479.67 75,258.80 52,757.61
9,673.70 -- .!4~?ljl_~

- ------------

40,479.67 75,258.80 52,757.61
9,673.70
- ___ 14,277.83

- _____ 21~,441...1_ _ _ _ _ _ Q.p()_____ 2??,4_'!!.,~

22,181.88 -- -- 40,_?7.5.1

9,197.17 15,671.74 4,663.71
--

18,297.79 66,061.63 37,085.87
5,009.99
.. - - - 3,5Q?_}_8_

_2,9~-}~ --- __?!),53_2.~ ---- _1?9,957.66 ______ __(),!)_()_

117,768.99 31,553.95
158,675.09
1,981.15 ----~.610.34

-------- ----

117,768.99 31,553.95
158,675.09 0.00
1,981.15 -----~p_19.:.3_4_

18,396.04 18,396.04 98,687.18
0.01 . - _?,3!)7.:4_1_

_1?_~.58~?~- --~---().:.()9_ - - - 37~,589.52_ - --- -2_0g_,B_?f3,f313

--- -3284,6~6jl1_ -~-----il:QQ -- :3,5_8~8._1!! --- __8_!!3,3_71.?()_

c_-J~9,1}21},~~~~~J?, =-.$&,Q9.h~J!3J!J.= =J~7~~19.!l3c3.Jb cc::$~J,~JM!l6,~~

12.29 12.29 12.29

99,360.66 13,145.62 59,975.62

- -- -

(0.02)
. - --- -

36.85

1,981.16 1.c?"1_2.93
_17".5,6?5.99

30,07!_._?3_

2,661 ,24_~.5~

... $257-,-4--4-2-.-2--3- - -$1-4-,-6-_-1-0--,4--4-3-.-9-9--

0.00 0.00 - $1,235,056.93

SOUTHERN POLYTECHNIC STATE UNIVERSITY

SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30, 1997

' REVENUE
Student Fees Fees-Student Activities Fees-Recreational Sports 1 Other Sources Ticket Sales Newspaper Advertising Yearbook Advertising Interest Income- Student Activities Interest Income- Recreational Sports lntramurals Miscellaneous
TOTAL REVENUE
EXPENDITURES Intramural Athletics Recreational Sports Recreation and Wellness Center Bond Payback Social and Entertainment Activities General Operations (Programming) Cultural Series Radio Station - WGHR Student Government General Operations Student Development Program Student Judiciary Student Publications Student Handbook Stlldent Yearbook Student Newspaper Other Student Organizations Student Center Operations Special Projects
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year Non-mandatory transfers
ENDING FUND BALANCE

$291 '135.24 232,953.78
11,950.50 3,776.58 5,207.45 2,478.14 3,023.27 6,149.00 15.54
41,718.08 198,598.00
49,761.36 9,518.98 8,672.90
9,384.06 6,458.07
447.18
25,307.56 25,099.28
24,923.57 69,286.49 15,514.27

$524,089.02
32,600.48
240,316.08 67,953.24 16,289.31 50,406.84
109,724.33

$556,689.50
484,689.80 71,999.70 86,049.00 71.19 (49,839.12)
$108,280.77

747

SOUTHERN POLYTECHNIC STATE UNIVERSITY
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30, 1997

REVENUES Student Fees
Fees- Athletics Other Revenue
User Fees -Athletic Facility Sales of Athletic Tickets
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
General Program Support Basketball Program Baseball Program Tennis Program Office of the Facilities Manager
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

$3,082.73 506.66

193,699.73 3,589.39

40,479.67 75,258.80 52,757.61
9,673.70 44,277.83

$197,289.12
222,447.61 {25, 158.49) 57,394.34
60.00 $32,295.85

748

SOUTHERN POLYTECHNIC STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FEDERAL FUNDS Federal Work Study Program Pell Grants Supplemental Education Opportunity Grant William D. Ford Direct Loans Defense Logistics Agency Apparel Research US Postal Service Hand Cancellation Center Defense Logistics Agency CAD Expert System Job Training Partnership Act Program

FUND BALANCE JULY 1, 1996
($5, 163.45) (16,006.34)
(703.43)
(184,025.91)

TOTAL FEDERAL FUNDS

(205,899.13)

STATE FUNDS Hope Grant Program

(221.80)

RECEIPTS $45,631.69 856,366.34 11 '168.93
4,796,233.40 11,377.08 75,547.72
5, 796,325.16
986,130.50

TOTAL STATE FUNDS
PRIVATE FUNDS Alcoa Minority Orientation Program Georgia Youth Science and Technology Center General Apparel Research Programs General Textile Research Programs Gifts for Dept of Construction Gifts for Dept of Technology Management Gifts for Work Study Programs Matching Gifts for Dept of Mechanical Eng Technology Gifts from Apparel Education Foundation Gifts from Textile Education Foundation Lockheed Work Study Program Pulp and Paper Manufacturing Program S P S U Foundation Program Improvement Society of Mfg Engineers Faculty Development W. Claire Harris Salary Support I B M Total Quality Management Grant NASA Teacher Resource Center Gifts for S P S U Bookshelf N A S A Sharp Plus Program Useability Laboratory Research Programs S P S U Foundation Development & Promo Act Gifts from S P S U Athletic Association Templates for World Wide Web at MCI SKW Chemicals Operation Conquest Pulp and Paper Manufacturing Scholarships American Public Works Association Scholars Apparel Education/AM E T Scholarships Architecture Scholarships Amston Scholarships Associated Builders Scholarships Burch Lowe Scholarships Dobbins Officers Wives Scholarships P C E A Golden Hammer Scholarships Textile Education Foundation Scholarships Harry P. Leu Scholarships Walmart Competitive Edge Scholarships Ga Assoc of Financial Aid Admin Scholarships Georgia Utility Contractors Scholarships

(221.80)
(6,553.30) (2,864.93) 15,817.66
392.57
200.00 (5, 131.93) (5,241.08)
(387.46) (12,996.72) 170,454.50
1,077.15
49,143.56 (5,301.79) 2,000.00 18,761.44
250.00
(1,724.65)
1,425.00 1,500.00 16,656.88 1,916.50
938.80
777.49 2,500.00
714.97 12,704.12
1,068.70 534.60 500.00

986,130.50
51.20 388,752.59
9,620.00 1,000.00
10,000.00
9,500.00 32,247.98 263,196.15 24,602.62 (26,349.45)
8,987.89 75,000.00 20,472.44
250.00
6,000.00 1,965.60 1,724.65 25,000.00 2,891.25
1,072.00
1,000.00 (714.97) 28,206.50
60,000.00
10,000.00

DEDUCTIONSfTRANSFERS

For Indirect, Adm FUND BALANC

For Direct

Allow & Transfer JUNE 30, 1997

$41,996.31 879,953.11
30,500.00 4,817,856.03
33,690.14 8,849.28
72,676.95 120,037.20

$2,801.05 $2,615.00 $1,906.22
$990.00
2,527.80 17,439.38

($4,329.12) (42,208. 11) (21 ,940. 72) (22,612.63) (217,716.05)
(0.00) (90, 116.33) (44,489.48)

6,005,559.02

28,279.45

(443,412.44)

1,006,245.69 1,006,245.69

0.00

(20,336.99) 0.00
(20,336.99)

51.20 386,830.40
9,509.21
10,000.00
8,685.46 33,584.92 215,774.40 60,916.43 32,760.01
573.35 8,900.00 90,114.71 15,570.61 1,106.07 18,761.44 2,097.76 1,965.60
431 '16 10,581.87
2,891.25 525.00
12,412.73 1,500.00 200.00
25,767.62
60,000.00
9,167.00

58,258.99

0.00 (4,631.11) (2,864.93) 15,928.45 1,000.00
392.57 0.00
200.00 (4,317.39) (6,578.02) (11 ,224.70) (49,310.53) 111,345.04
503.80 87.89
34,028.85 (399.96) 1'143.93 0.00
4,152.24 0.00
(431.16) 14,418.13
0.00 900.00 1,500.00 4,244.15 416.50 738.80 1,072.00 777.49 3,500.00
0.00 15,143.00
1,068.70 534.60 500.00 833.00

749

SOUTHERN POLYTECHNIC STATE UNIVERSITY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

PRIVATE FUNDS (Continued) Grant Brown Memorial Scholarships Associated General Contractors Scholarships Atlanta CSI Foundation Scholarships Construction Foundation of Georgia Scholarships

FUND BALANCE JULY 1,1996
2,000.00

TOTAL PRIVATE FUNDS

261,132.08

ENDOWMENT FUNDS Barnett Scholarship Duane Weiss Academic Excellence Scholars General Scholarship Lambert Scholarship Marietta Kiwanis Scholarship Martin Scholarship Ratner Scholarship Stultz Scholarship Berger Tau Alpha Pi Achievement Award Golden Hammer Award

10,590.71 772.22
19,357.68 5,491.22 1,176.71 7,762.07
15,191.99 903.91 781.37

TOTAL ENDOWMENT FUNDS

62,027.88

TOTAL RESTRICTED FUNDS-CASH BASIS

~117,039.03

AMOUNTS EXPENDED BUT NOT REIMBURSED

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

~363,361.82

RECEIPTS 5,931.00 500.00 5,000.00
965,907.45

DEDUCTIONS/TRANSFERS

For Indirect, Adm FUND BALANC

For Direct

Allow & Transfer JUNE 30, 1997

5,931.00 2,000.00
500.00 400.00

0.00 0.00 0.00 4,600.00

1,029,509.20

58,258.99

139,271.34

3,911.76 53.11
10,651.00 2,642.83 690.43 3,758.15 (7,253.08) 266.75 531.11 714.97
15,967.03
7,764,330.14
543,507.23
~8.307,837.37

12,592.00 19,317.00
5,040.00 1,069.00 6,692.00 4,950.00
610.00
50,270.00
~8.091,583.91
~8,091,583.91

0.00
~86,538.44
~86,538.44

1,910.47 825.33
10,691.68 3,094.05 798.14 4,828.22 2,988.91 1,170.66 702.48 714.97
27,724.91
(296,753.18)
543,507.23
$246,754.05

750

SOUTHERN POLYTECHNIC STATE UNIVERSITY
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

BEGINNING FUND BALANCE Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Gifts and Grants Private Federal - Perkins Interest Income Perkins Private Loans Investments Private Loans Other Additions Undistributed Loan Collections
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments Private Loans Administrative Allowance - Perkins Loan Collection Costs Perkins Private Loans
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $933,757.95
933,757.95

ENDOWMENT FUNDS
$532,749.74 10,781.61
543,531.35

59,473.49 12,080.42
3,442.73 225.60 980.83
76,203.07

37,646.49 37,646.49

465.10 2,204.80
18.00 1.75
2,689.65

0.00

0.00 $1,007,271.37

0.00 $581,177.84

TOTAL $1,466,507.69
10,781.61 1,477,289.30
37,646.49 59,473.49 12,080.42
3,442.73 225.60 980.83
113,849.56
465.10 2,204.80
18.00 1.75
2,689.65
0.00 $1,588,449.21

751

SOUTHERN POLYTECHNIC STATE UNIVERSITY
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

LOAN FUNDS Federal Perkins Loan Program Private Southern Tech Foundation, Inc. John I. Alford Fund Associated Builders and Contractors SCT Foundation Professional Devel Loan Student Emergency Loans Undistributed Loan Collections
TOTAL LOAN FUNDS
ENDOWMENT FUNDS Unrestricted As To Income Clarke Lambert Endowment Fund General Endowment Fund Restricted As To Income Duane Weiss Academic Excellence Fund Marietta Kiwanis Gordon K. Mortin Barnett Bank Milton Ratner Warren P. Stultz Frederick J, Berger Tau Alpha Pi Award Golden Hammer
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

FUND BALANCE JULY 1,1995
$806,203.57
$93,603.76 $11,068.48
$1,005.00 $16,363.50
$5,513.64
933,757.95
54,310.00 218,669.55
1,070.00 13,965.00 76,953.19 108,070.00 42,850.00
5,797.00 11,065.00
532,749.74
$1,466,507.69

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE & TRANSFERS JUNE 30, 1996

$71,553.91 2,702.91 225.60 739.82 980.83
76,203.07

$2,222.80 466.85
2,689.65

$0.00 0.00

$875,534.68
$95,839.82 $11,294.08
$1,005.00 $17,103.32
$5,513.64 $980.S3
1,007,271.37

521.49 5,000.00
125.00
32,000.00
37,646.49
$113,849.56

0.00 $2,689.65

781.61 10,000.00
10,781.61 $10,781.61

54,310.00 218,669.55
0.00 1,070.00 13,965.00 76,953.19 109,373.10 57,850.00 5,922.00 11,065.00 32,000.00
581,177.84
$1,588,449.21

752

SOUTHERN POLYTECHNIC STATE UNIVERSITY
SUMMARY OF PUBLIC TRUST FUND INVESTMENTS Year Ended June 30, 1997

LOAN FUNDS 1 Common Stocks
TOTAL INVESTMENTS -LOAN FUNDS
TOTAL PUBLIC TRUST FUND INVESTMENTS

BOOK VALUE

MARKET VALUE

$1,899.38 1,899.38
$1,899.38

$2,883.75 2,883.75
$2,883.75

COMMON STOCKS FPL Group, Incorporated
TOTAL COMMON STOCKS

LOAN FUNDS
DETAIL OF INVESTMENTS June 30, 1997

NUMBER OF SHARES
60
60

BOOK VALUE

MARKET VALUE

$1,899.38

$2,883.75

$1,899.38

$2,883.75

753

SOUTHERN POLYTECHNIC STATE UNIVERSITY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS State Appropriations Major Repair/Rehabilitation Funds Gifts from Southern Polytechnic Foundation, Inc. Salvage Sales Investment Income
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Buildings Administration Building Classroom Building Crawford Laboratory Building Architecture Building Howell Residence Hall Norton Residence Hall Total Buildings
Improvements Other Than Buildings Campus Markers Streets, Sidewalks & Parking Lots
Total Improvements Other Than Buildings
Equipment Norton Residence Hall Howell Residence Hall Gymnasium/Athletic Building Wilson Student Center ProcuremenUPublic Safety Building Recreation and Wellness Center Plant Operations Building Athletic Fields
Total Equipment
Expenditures Not To Be Capitalized Norton Residence Hall Howell Residence Hall Gymnasium/Athletic Building Wilson Student Center ProcuremenUPublic Safety Building Recreation and Wellness Center Athletic Fields
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS

Unrestricted

UNEXPENDED Restricted

$644,493.00 75,000.00 2,175.97 73,839.04
795,508.01

$0.00 0.00

28,711.00 116,622.32
4,245.00 300,000.00
62,633.09 512,211.41
89,000.00 72,743.98 161,743.98
1,570.15 15,326.37
1,972.53 2,452.00 2,257.00 74,246.21 18,423.26 3,220.00 119,467.52
650.17 29,387.62
531.00 1,577.67
834.36 46,381.17
991.74 80,353.73
873,776.64

0.00 0.00
0.00
0.00 0.00

Total

RENEWALS AND REPLACEMENTS

$644,493.00 75,000.00 2,175.97 73,839.04
795,508.01

$0.00 0.00

28,711.00 116,622.32
4,245.00 300,000.00
0.00 62,633.09 512,211.41
89,000.00 72,743.98 161,743.98
1,570.15 15,326.37
1,972.53 2,452.00 2,257.00 74,246.21 18,423.26 3,220.00 119,467.52
650.17 29,387.62
531.00 1,577.67
834.36 46,381.17
991.74 80,353.73
873,776.64

8,065.66 8,065.66
0.00
0.00 865.50 26,471.44 19,538.65 46,875.59 54,941.25

754

SOUTHERN POLYTECHNIC STATE UNIVERSITY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Fund Balance(Surplus) Reserve for Renewals and Replacements Transfers From Student Activities Reserve for Indoor Recreation Center
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments- Prior Year Lapse of Surplus- Prior Year To State Treasury- General Funds To State Treasury- Lottery Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

28,628.62

49,839.12 78,467.74
580.00 1,460.90 (580.00)

0.00

1,660.01 0.00
~1,660.01

0.00 0.00
~0.00

Total

RENEWALS AND REPLACEMENTS

28,628.62 0.00
49,839.12
78,467.74
580.00 1,460.90
(580.00) 0.00

182,153.64
182,153.64 97,623.32

1,660.01 0.00
$1,660.01

0.00 224,835.71
$224,835.71

755

SOUTHERN POLYTECHNIC STATE UNIVERSITY
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Georgia State Finance & Investment Commission (GSFIC) Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Capitalize Lease Purchases Transfers From Other State Agencies Adjustments in Inventory
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Adjustments to Equipment on Order
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$53,541,518.21 0.00

$53,541,518.21

$920,587.80 280,571.97

$1,201,159.77 857,958.63 793,422.91 8,065.66 11 '130.83 4,978.00 257,468.83
1,038,370.75 314,428.26

3, 134,184.63
1,352, 799.01 55,322,903.83

$55,322,903.83

756

SOUTHERN POLYTECHNIC STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LA~ID
Main Campus

YEAR

INVESTMENT

ACQUIRED JULY 1,1995

$753,396.56

TOTAL LAND

753,396.56

BUILDINGS Administration Building Classroom Building Crawford Laboratory Building
Electrical &Computer Engineering
Architecture Building Clarence Amston Buildings Norton Residence Hall Howell Residence Hall Library Building Gymnasium/Athletic Building Civil Engineering Tech Building Wilson Student Center Continuing Education Building Burrus Academic Building Wilder Communications Complex Procurement/Public Safety Building W. Claire Harris Textile Center Civil Modular Building GYSTC Modular Building Recreation and Wellness Center H-14 Academic Building Architecture Modular H-55 New Dormitory Energy Management System (All Bldgs)

1961 1961 1961 1961 1961 1961 1964 1966 1966 1966 1977 1977 1983 1984 1984 1985 1988 1989 1989 1994
1994

845,042.97 544,332.96 1,739,471.42 995,538.46 482,545.94 1,746,419.93 1,560,183.48 1,688,547.35 4,465,014.29 860,206.44 1,343,965.39 7,119,016.10 158,575.07 2,783,350.40 223,402.32 177,649.04 2,204,785.23
34,680.00 104,917.16 4,820,913.03 459,189.39
848,077.61

TOTAL BUILDINGS

35,205,823.98

IMPROVEMENTS OTHER THAN BUILDINGS Athletics Field Electrical System Fences Campus Markers Landscaping Streets, Sidewalks, Parking Lots Tennis Courts Master Plan Development Energy Audit Civil Defense Warning System Outdoor Recreation Complex
Aerial Power &Phone Line Burial
Test and Balance HVAC Fiber Optics Backbone

58,941.62 630.59
74,864.38 3,998.82
189,041.12 579,003.33
15,244.95 16,000.00 11,400.00 13,245.60 850,057.26 182,722.35
6,876.10 551,873.83

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

2,553,899.95

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1996

$0.00

$0.00

$0.00

$753,396.56

0.00

0.00

0.00

753,396.56

28,711.00 116,622.32
4,245.00 300,000.00
62,633.09 8,065.66
766,024.61 5,620.62 7,250.00
86,313.40

873,753.97 660,955.28 1,743,716.42 995,538.46 782,545.94 1,746,419.93 1,622,816.57 1,696,613.01 4,465,014.29 860,206.44 1 ,343,965.39 7,119,016.10 158,575.07 2,783,350.40 223,402.32 177,649.04 2,204,785.23
34,680.00 104,917.16 5,586,937.64 464,810.01
7,250.00 86,313.40 848,077.61

1,385,485. 70

0.00

0.00

36,591,309.68

89,000.00 72,487.00

58,941.62 630.59
74,864.38 92,998.82 189,041.12 651,490.33 15,244.95 16,000.00 11,400.00 13,245.60 850,057.26 182,722.35
6,876.10 551,873.83

161,487.00

0.00

0.00

2,715,386.95

757

SOUTHERN POLYTECHNIC STATE UNIVERSITY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LIBRARY COLLECTIONS General Acquisitions Donations

YEAR

INVESTMENT

ACQUIRED JULY 1,1995

3,342,075.77

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1996

280,571.97

3,622,647.74 0.00

TOTAL LIBRARY COLLECTIONS

3,342,075.77

280,571.97

0.00

0.00

3,622,647.74

EQUIPMENT Administration Building Classroom Building Crawford Laboratory Building Electrical &Computer Engineering Building Architecture Building Clarence Amston Buildings Norton Residence Hall Howell Residence Hall Library Building Gymnasium/Athletic Building Civil Engineering Technology Building Wilson Student Center Building Continuing Education Building Burruss Academic Building Wilder Communications Complex Procurement/Public Safety building W. Claire Harris Textile Center Special Shops Building GYSTC Modular Buildings Plant Operations Building (Leased) Recreation and Wellness Center Equipment on Order

309,503.16 476,927.91 1,503,349. 79 1,085,385.70 667,854.20 1,725,518.80 178,725.42 585,834.96 397,227.54
50,430.24 84,996.22 368,199.26 289,264.87 1,313,628.76 713,745.78 199,008.01 672,634.52
6,768.00 28,010.66 714,879.89
314,428.26

48,462.06
94,544.19 63,481.18
7,809.98 139,154.79
6,925.72 33,981.86 224,637.67
1,972.53 76,751.63 53,738.83 79,470.48 339,072.57
3,951.00
1,281.10
71,029.96 60,374.41

4,211.20 22,510.30 259,139.31 21,853.10 139,870.17 14,356.42
1,018.35 4,134.48 177,241.85
15,802.27
378,233.30 314,428.26

(30,609.37) (4,682.91)
(13,592.92) (78,622.32)
(3,395.00) (96,424.57) (28,009.31) (39,542. 71) 62,769.20 (19,057.96)
(4,119.24) (7,158.08) (3,354.00) (12, 176.60) 15,379.39 45,598.65 (3,333.60)
207,569.47 12,761.88

323,144.65 449,734.70 1,325,161.75 1 ,048,391.46 672,269.18 1,628,378.85 157,641.83 565,917.69 684,634.41
33,344.81 157,628.61 413,761.66 361,246.87 1 ,463,282.88 729,125.17 248,557.66 653,498.65
6,768.00 29,291.76 544,216.06 83,791.84 60,374.41

TOTAL EQUIPMENT

11 ,686,321.95

1,306,639.96 1,352,799.01

0.00

11 ,640,162.90

TOTAL INVESTMENT IN PLANT

$53.541,518.21 ~4,184.63 ~1 ,352,799.01

~0.00

~55,322,903.83

758

SOUTHERN POLYTECHNIC STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSIT William D. Ford Direct Loan Program Alcoa Foundation Minority Orientation Program American Society for Engineering Education-SE Mtg AT&T Bell Laboratory Award Center for Quality Excellence Activity Fees Southern Tech Charity Co-operative Fund Continuing Education Activity Fees Continuing Education Banquet Fees Development and Promotional Activities M T M Association for Standards and Research Southern Polytechnic Holiday Banquet Fund Southern Polytechnic Foundation Financial Aid The Recoulley Prize Association for Unmanned Vehicle Systems Constructor's Guild Southern Polytechnic Cycling Club American Society for Quality Control Southern Polytechnic Interfraternity Council American Institute of Constructors Georgia Council for Grassroots Arts Center for Quality Excellence Memberships Southern Polytechnic Social & Community Building Com Delta Mu Delta Honor Society Phi Beta Delta Honor Society Phi Psi Fraternity American Association of Textile Chemists Institute of Electrical and Electronic Engineers Amer Society of Construction Engineers-General Amer Society of Construction Engineers-Cone Canoe Association for Computing Machinery Tau Alpha Pi Surveying and Mapping Society of Georgia American Society of Mechanical Engineers American Institute of Architectural Students Georgia Association of Campus Law Enforcement Georgia Association of Physical Plant Administrators Nat'l Organization of Minority Architecture Students Georgia Society of Professional Engineers Technology Based Engineering Education Consortium Institute of Transportation Engineers Architectural Design/Build Projects Georgia Association of Fraternity Advisors Sigma Lamda Chi Counseling Center Agency Account Guaranteed Student Loans Clearing Student Deposits Clearing Student Excess Payments Electrical/Computer Engineering Technology Forum

FUND BALANCE JULY 1, 1995 ($7,962.64) 175.85
(7,437.68) 1,193.78 (197.11) 22,737.87 80,290.48
332.82 780.00 609.40 746.08 323.75 (30.24) 287.00 403.40 3,333.34 293.85
55.50 663.25
10.00
207.00

TOTAL FUNDS HELD ON DEPOSIT

96,815.70

DESIGNATED SCHOLARSHIPS Federal Financial Aid Clearing Regents Opportunity Grants Regents Scholarships American Legion Unit 29 Scholarship A J Pasant Memorial Scholarship Fund Kathleen Spicer Trust Chick-Fil-A Company Scholarship Etowah Education Scholarship Fund Alfred Jones Scholarship Fund

(152,724.04) 1,670.00 950.00
1,000.00

ADDITIONS
$7,962.64 2,717.10
22,002.50 500.00
15,294.33 610.00
25,768.13 (22,417 .87) 20,392.63
6,410.00 528.00
59,271.01
668.00 137.83 14,388.00
98.00 2,218.00
125.00 1,372.83 1,490.96 1,276.01 1,216.97 5,507.54 1,478.06 3,706.61 1,100.00 3,798.69 10,604.20
575.00 1,020.00
275.00 555.00 3,045.00 750.00 2,275.69 792.00 867.78
6,611.54 16,798.75 13,672.28
608.50
236,071.71

DEDUCTIONS

FUND BALANCE JUNE 30, 1996

2,892.95 14,803.13
500.00 7,856.65 1,129.47 25,571.02
320.00 9,440.60 6,410.00
270.03 53,623.51
609.40
637.76 247.85 10,311.40 3,333.34 118.48 2,098.34 274.95 956.27 210.30 323.15 1,003.88 4,896.20 1,219.72 2,010.25 827.56 3,787.26 10,198.50 575.00 1,020.00 275.00
35.00 3,045.00
545.93 1,253.51
450.00
10.00 6,611.54 14,375.75 13,625.28
654.58

$0.00 0.00
7,199.37 0.00 0.00
674.31 0.00 0.00
91,242.51 0.00
590.79 5,647.50
780.00 0.00
746.08 323.75
0.00 0.00 176.98 4,480.00 0.00 273.37 175.16 513.30 416.56 1,280.66 952.86 213.09 611.34 258.34 1,696.36 272.44 11.43 405.70 0.00 0.00 0.00 520.00 0.00 204.07 1,022.18 342.00 867.78 0.00 0.00 2,423.00 47.00 160.92

208,358.56

124,528.85

254,675.00 9,000.00 4,100.00
1,000.00 1,000.00 3,000.00 3,365.00 2,000.00

101,950.96 7,948.00 4,962.00
1,000.00 1,000.00 2,666.00 3,365.00 2,000.00

(0.00) 2,722.00
88.00 0.00 0.00 0.00
1,334.00 0.00 0.00

759

SOUTHERN POLYTECHNIC STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

DES:GNATED SCHOLARSHIPS (Continued) Roadway Package System Scholarship Austell Rotary Club Scholarship C D Terry Scholarship Southeast Whitfield High Scholarship Rockford Foundation Scholarship The Kroger Company Scholarship Public Safety Scholarship Women in Construction Scholarship Marietta Rotary Club Scholarship Georgia Student Incentive Grants R B Pamplin/Mt Vernon Mills Scholarship Quaker Oats Scholarship Pebblebrook Chorale Scholarship Dallas Shelton Scholarship - First Capital Bank WaiMart - Sam's Warehouse Scholarship World Carpets Foundation Scholarship Fannin County Scholarship Federal Paper Bond Scholarship . Ross Foundation Scholarship Churches Homes Foundation Inc. Scholarship Six Flags Scholarship Fund Scottish Rite Foundation Scholarship Griffin Kiwainanne Scholarship Elbert County Scholarship Ledford Kay Scholarship Fund Southeastern Apparel and Textile Manufacturers Junior Achievement of Greater Atlanta Scholarship New South Achievers Club N A R Foundation Scholarship Paulding County High School Scholarship Rollins Scholarship Gayla Ferguson Scholarship Fund S Lichtenberg and Company Scholarship Allied Signal Automotive Scholarship Henry County High School Foundation Scholarship Service League of Cherokee Independence High School Scholarship Bloomfield United Church Scholarship Postal Workers Union Scholarship Anheuser-Busch Scholarship Pennsylvania Higher Education Assistance Scholarship Highland Springs High School Atlanta C S I Scholarship Lewis Cenker Scholarship Paulding County Rotary Club Scholarship Douglas County Home Builders Scholarship Kiwanis Club Scholarship Professional Construction Estimators' Association R A Bowen Trust Cobb County American Assn University Women BeiiSouth Advertising & Publications Scholarship Clara Anderson Scholarship Cressona Aluminum Company Turner Broadcasting System Dalton College Fooundation Ray Dellinger Fund Porex Technology Corporation Apparel Education Foundation Scholarships Textile Education Foundation Scholarships Folks Restaurant Scholarship Fund Citizen's Scholarship Fund

FUND BALANCE JULY 1, 1995 750.00 617.00
1,000.00

ADDITIONS
3,811.08 1,000.00
350.00 600.00 750.00 1,440.25 2,503.00
2,000.00 30,268.00
1,600.00 1,875.00
241.95 5,000.00 1,000.00 1,277.00
500.00 1,000.00 1,000.00 2,000.00 2,000.00 1,000.00
500.00 1,000.00 3,500.00 4,000.00
100.00 1,875.00 4,000.00 1,500.00 1,250.00
300.00 2,500.00 1,000.00
750.00 900.00 150.00 500.00 1,000.00 1,000.00 260.00 400.00 500.00 1,350.00 1,000.00
500.00 1,000.00 1,200.00
500.00 1,000.00
500.00 1,500.00 5,000.00
600.00 2,400.00
500.00 40,044.00
700.00 500.00 1,000.00

DEDUCTIONS

FUND BALANCE JUNE 30, 1996

3,335.28 1,000.00
350.00 600.00 750.00 940.25 2,503.00
2,750.00 26,092.00
1,600.00 1,875.00
241.95 2,500.00 1,000.00 1,234.00
500.00 1,000.00 1,000.00 1,200.00 2,000.00 1,000.00
500.00 1,000.00 2,333.00 4,000.00
100.00 1,875.00 4,000.00 1,500.00 1,250.00
300.00 2,500.00 1,000.00
750.00 900.00 150.00 500.00 1,000.00 1,000.00 260.00 400.00 500.00 1,350.00 1,000.00 1,000.00 500.00 500.00 1,200.00 500.00 1,000.00 500.00 1,500.00 5,000.00 600.00 2,400.00 500.00 48,135.00
500.00 1,000.00

475.80 0.00 0.00 0.00 0.00
500.00 0.00 0.00 0.00
4,176.00 0.00 0.00 0.00
2,500.00 0.00
660.00 0.00 0.00 0.00
800.00 0.00 0.00 0.00 0.00
1,167.00 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
500.00 0.00 0.00
q.oo
0.00 0.00 0.00 0.00
d.oo
0.00 (8,091.00)
700.00 0.00 0.00

760

SOUTHERN POLYTECHNIC STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

DESIGNATED SCHOLARSHIPS (Continued) Rotary Club of Snellville t3eorgia union Baptist Scholarship Clara Lothridge Scholarship Xerox Corporation Scholarships Carolina Metals Scholarship Forsyth Beta Club Scholarship Technology Park Scholarship William Walker Brookes Scholarship Law Enforcement Dependents Scholarship Association of General Contractors - Georgia Cherokee High Nat'I Honor Society

FUND BALANCE JULY 1, 1995
1,000.00 383.00 500.00

TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

(144,854.04)

PAYROLL OPERATIONS Tax Sheltered Annuity- VALIC Tax Sheltered Annuity- Travelers Insurance Company Tax Sheltered Annuity- State Farm Insurance Company Tax Sheltered Annuity- Great American Reserve Tax Sheltered Annuity- TIAA/CREF TSA- USAA Annuity TSA - Great American Reserve TSA - Fidelity Mutual TSA - Lincoln National Life TSA - Various Others TSA - Twentieth Century Mutual TSA - Mainstay Funds FICA Federal Withholding Taxes State Withholding Taxes Internal Revenue Service Tax Levy FICA Medicare Georgia Defined Contributions Regents Retirement Regents Dental Regents Supplelmental Life Insurance Regents Dependent Life Insurance Regents Group Health Insurance Medicare Supplement H M 0 -AETNA Select Choice H M 0 - Kaiser Permanente United Health Care H M 0 - Prucare Reliance Standard Supplemental Life Reliance Standard Life Accidental Death & Dismember American Heritage Long-Term Disability Insurance Dental Care - Dental Care Affiliates Employee Garnishments State Employees Credit Union State Charitable Contributions United States Savings Bonds Dormitory Rental Other Miscellaneous Deducts Southern Polytechnic Foundation, Incorporated

2,280.00
(305.53) 2,790.78 89,009.92
108.08 15.91
(486.99) 3,269.40 2,644.57
325.40 10,715.30
7.76 3,189.35 4,327.70
757.36 286.75
8.30 12.00
(2,918.98) 2,093.86
88.14 (296.87)
725.00
1,781.74 868.82

ADDITIONS
2,000.00 300.00 500.00
1,000.00
500.00 666.00 2,000.00 200.00
432,801.28

DEDUCTIONS

FUND BALANCE JUNE 30, 1996

2,000.00 300.00 500.00
1,000.00 1,000.00
383.00 500.00 500.00 666.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,000.00 200.00

278,215.44

9,731.80

216,939.71 17,184.36 4,800.00 9,056.00
109,089.00 48,700.00 16,203.56 54,270.00 43,871.76 68,656.00 27,309.92 2,700.00
891,833.83 1,957, 796.70
678,752.66 1,960.52
232,731.93 68,472.29
606,371.59 30,535.30 59,520.59 9,791.08
158,787.35 17,336.50 28,497.50
100,850.23 18,813.72 9,355.60
8,137.70 13,014.10 37,445.47
7,502.57 1,478.20 332,087.62 6,750.00 9,412.50 43,120.94 24,356.22
283.96

217,985.38 16,758.69 7,800.00 9,056.00
109,089.00 45,700.00 16,203.56 57,600.00 43,871.76 70,386.00 26,509.92 2,700.00
892,340.59 1,959,957.45
767,887.91 1,960.52
232,981.99 68,862.70
606,364.88 49,439.16 60,574.18 10,021.95
153,953.63 17,050.22 32,930.27 97,312.69 16,656.68 9,385.30
7,675.70 12,218.22 35,445.47
8,723.04 1,295.30 329,838.62 6,218.00 9,400.00 40,554.29 25,437.46 3,512.48

(1,045.67) 425.67
(3,000.00) 0.00 0.00
3,000.00 0.00
(1 ,050.00) 0.00
(1,730.00) 800.00 0.00 (812.29) 630.03 (125.33) 0.00 (141.98) (374.50) (480.28)
(15,634.46) 1,590.98 94.53
15,549.02 294.04
(1 ,243.42) 7,865.24 2,914.40
257.05 8.30
474.00 795.88 (918.98) 873.39 271.04 1,952.13 532.00 737.50 2,566.65 700.50 (2,359.70)

761

SOUTHERN POLYTECHNIC STATE UNIVERSITY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

PAYROLL OPERATIONS (Continued) Optional Retirement Plan 1 - TIAA/CREF Optional Retirement Plan 2- VALIC Optional Retirement Plan 2 - Fidelity Principal Casualty Life Mutual Long-Term Disability Georgia Dental FICA Regents Retirement Regents Group Life Insurance Regents Group Health Insurance Medicare Supplement H M 0 - Kaiser Permanente United Health Care H M 0 - Prucare FICA Medicare H M 0 -AETNA Select Choice Regents Life Insurance - Employee Optional Retirement Plan 1 - TIAA Optional Retirement Plan 1 - VALIC Optional Retirement Plan 3 - Twentieth Century Optional Retirmeent Plan 4 - Fidelity
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1, 1995
0.02 (0.01)
3,436.84 298.67 484.13 (136.40) (758.62)
8,316.68 38,628.99
(771.50) 19,253.36
1,887.68 1,826.99
106.07 17,767.45
722.85 0.11 0.01
212,361.09
~164,322.75

ADDITIONS
121,096.77 35,166.85 2,150.04 55,314.98 24,492.06 18,472.28
890,379.88 1,563,405.37
64,556.70 605,345.10
72,209.00 381,172.84
72,239.35 39,983.01 232,573.33 122,728.25
265.80 143,628.98
38,490.18 19,330.40
2,384.16
10,479,162.31
~11,148,035.30

DEDUCTIONS

FUND BALANCE JUNE 30, 1996

121,295.78 37,798.31
2,929.68 55,357.80 24,048.02 21,197.07 890,571.70 1,553,932.89 62,021.55 617,524.97 73,261.28 377,220.41 74,781.65 40,000.33 232,993.43 133,003.27
96,922.40 30,374.24
2,522.12

(198.99) (2,631.47)
(779.64) 3,394.02
742.71 (2,240.66)
(328.22) 8,713.86 10,851.83 26,449.12 (1,823.78) 23,205.79 (654.62) 1,809.67 (314.03) 7,492.43
988.65 46,706.69
8,115.95 19,330.40
{137.96)

10,529,415.91

162,107.49

~11,015,989.91

$296,368.14

762

State University of West Georgia
FINANCIAL REPORT
For the Year Ended June 30, 1997

STATE UNIVERSITY OF WEST GEORGIA Carrollton, Georgia

Beheruz N. Sethna
President

William N. Gauthier
Vice President for Business and Finance

763

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

STATE UNIVERSITY BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises RESTRICTED

TOTAL

$5,063,668.35 $3,599,979.87 ($1 ,234, 147.85)

391,655.91

142,498.84 1,391 ,920.37

158,513.77 54,663.27

321,136.51 3,876.72

$5,668,501.30 $4,067,491.94 $157,772.52

$7,429,500.37 0.00
1,926,075.12 0.00
479,650.28 58,539.99
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$9,893,765.76

$3,039,143.64 17,875.00
2,014,947.63

$47,437.19 179,366.00 509,347.02

5,071,966.27

736,150.21

$0.00 0.00

$3,086,580.83 0.00
197,241.00 0.00
2,524,294.65 0.00
5,808,116.48

166,421.48
364,401.09 39,216.81
26,495.65

321 '136.51
2,803,844.85 206,360.37

596,535.03 3,331,341.73 $5,668,501.30 $4,067,491.94

157,772.52
157,772.52 $157,772.52

487,557.99 0.00
3,168,245.94 245,577.18 0.00 26,495.65 0.00
157,772.52 0.00 0.00 0.00
4,085,649.28
$9,893,765.76

764

OF WEST GEORGIA SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGENCY FUNDS

$53,331.23

$1,275,621.14 $2,079,989.59

$408,585.32

1 ,952,126.15

554,184.25 50,955,527.64
3,503,572.04 8,673,868.44 13,061 ,343.81

$2,005,457.38 ==~$~0=.0=0 $1,275,621.14 $2,079,989.59 $76,748,496.18

$0.00

$0.00 $1,273,095.64 $628,876.26

$0.00

$408,585.32 $0.00

0.00

0.00 1,273,095.64

628,876.26

408,585.32

0.00

408,585.32

175,955.90 1,829,501.48

1,451 '113.33

2,525.50

76,748,496.18

2,005,457.38

0.00

-----

$2,005,457.38 ==~$~0=.0=0

2,525.50 $1,275,621.14

1,451 '113.33 $2,079,989.59

76,748,496.18 $76,748,496.18

0.00 $408,585.32

765

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations
Unexpended Plant Funds - EITIC Trust Fund
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 REVENU!=S 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 To State Treasury-LotteryFunds/Regular 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 TRANSFERS
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, 1997

STATE UNIVERSITY
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

EnteJErises

FUNDS RESTRICTED

$46,615,123.38

$0.00 11,260,523.29

$0.00

14,290,863.56 4,668,977.41
575,798.21

18,944.93 46,634,068.31

2,807.02 11,263,330.31

1,391,920.37 20,927,559.55

TOTAL CURRENT
FUNDS
$46,615,123.38 11,260,523.29 0.00 0.00 14,290,863.56 4,668,977.41 0.00 575,798.21 0.00 0.00 0.00 0.00 21,751.95 0.00 1,391,920.37
78,824,958.17

46,556,761.45 65,299.57 13,182.00 630.85
46,635,873.87 (1,805.56)

9,801,095.58

20,223,876.66 35,898.30

1,886.63

45,229.30

9,802,982.21 1,460,348.10

20,305,004.26 622,555.29

66,780,638.11 9,801,095.58 35,898.30
65,299.57 13,182.00
0.00 45,229.30
2,517.48
0.00 0.00 0.00 0.00
76,743,860.34
2,081,097.83

0.00 (1,805.56)
823.79 597,516.80 $596,535.03

(525,701.34) (525,701.34) 934,646.76 (162,342.34) 2,559,037.31 $3,331,341.73

0.00 622,555.29 (772,957.56) 308,174.79 $157,772.52

0.00 (525,701.34) (525,701.34) 1,555,396.49 (934,476.11) 3,464,728.90 $4,085,6"9.28

766

OF WEST GEORGIA
IN FUND BALANCES June 30, 1996

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

$0.00

$0.00

1,306,400.00 100,000.00

Investment In Plant
$0.00

3,290.00 35,365.95
21,393.99 60,049.94

306,745.95

2,525.50

0.00

1,715,671.45

83,704.25

83,704.25

4,876,123.97 4,876,123.97

24,630.78
24,630.78 35,419.16
0.00 35,419.16 1 ,970,038.22 $2,005,457.38

200.32

1,707,080.81 6,065.14

0.00 0.00

1,713,346.27 2,325.18

615,925.00 11,078.36
627,003.36 (543,299.11)

379,597.13
379,597.13 4,496,526.84

0.00 0.00
$0.00

0.00 2,325.18
200.32 $2,525.50

525,701.34 525,701.34 (17,597.77)
5,352.79 1,463,358.31 $1 ,451 '113.33

0.00 4,496,526.84
72,251,969.34 $76,748,496.18

767

STATE UNIVERSITY OF WEST GEORGIA
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations EquipmenVTechnology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues
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 Hospital and Clinics Total Educational and General 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 To State Treasury- Lottery Funds/Regular
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

UNRESTRICTED

EDUCATIONAL

AUXILIARY

&GENERAL

ENTERPRISES

RESTRICTED

$14,434,785.44
30,957,642.00 244,000.00
27,620.93 7,429.68 0.00 847.69

$0.00

$0.00

14,827,858.71 4,875,033.31
520,984.64

539,826.77 402,970.87 46,615,123.38
46,615,123.38

0.00 11,260,523.29 11,260,523.29

20,223,876.66 20,223,876.66

22,560,701.85 158,853.42 167,865.62
6,374,835.87 3,434,117.85 6,770,941.90 5,982,734.94 1,106,710.00
46,556,761.45

0.00 9,801,095.58

639,827.09 222,935.09
363.00 26,678.24 206,221.50
19,127,851.74
20,223,876.66

46,556,761.45

9,801,095.58

20,223,876.66

18,314.08
(65,299.57) (13,182.00)
(60,167.49)

(525,701.34) 920.39
(524, 780.95)

622,555.29 622,555.29

TOTAL CURRENT
FUNDS
$14,434,785.44 0.00
30,957,642.00 244,000.00 0.00
14,855,479.64 4,882,462.99
0.00 521,832.33
0.00 0.00
539,826.77 0.00
402,970.87 66,839,000.04
11,260,523.29
78,099,523.33
23,200,528.94 381,788.51 167,865.62
6,375,198.87 3,460,796.09 6,977,163.40 5,982,734.94 20,234,561.74
0.00 66,780,638.11
9,801,095.58
0.00
76,581,733.69
622,555.29 (525,701.34)
19,234.47
(65,299.57) (13,182.00)
I
37,606.85

NET INCREASE (DECREASE) IN FUND BALANCES

($1,805.56)

$934,646.76

$622,555.29

$1,555,396.49

768

STATE UNIVERSITY OF WEST GEORGIA
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

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

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hos~ital

Activities

$46,096,707.75

$518,415.63

18,741.07

203.86

TOTAL REVENUES AND OTHER ADDITIONS

46,115,448.82

518,619.49

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

46,084,173.18

472,588.27

65,299.57 13,182.00
630.85

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

46,163,285.60

472,588.27

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers

TOTAL TRANSFERS AMONG FUNDS

0.00

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

(47,836.78)

46,031.22

ADJUSTMENTS/RECLASSIFICATIONS

823.79

BEGINNING FUND BALANCE

279,970.72

317,546.08

AUXILIARY ENTERPRISES
$0.00 11 ,260,523.29
2,807.02 11,263,330.31
9,801 ,095.58
1,886.63 9,802,982.21
(525,701.34) (525, 701.34) 934,646.76 (162,342.34) 2,559,037.31

FUND BALANCE, JUNE 30, 1997

$232,133.94

$364,401.09

$3,331,341.73

TOTAL
$46,615,123.38 11 ,260,523.29 0.00 0.00 0.00 0.00 0.00 21,751.95 0.00
57,897,398.62
46,556,761.45 9,801 ,095.58 0.00
65,299.57 13,182.00
2,517.48 0.00
56,438,856.08
0.00 (525,701.34)
(525,701.34)
932,841.20
(161 ,518.55)
3,156,554.11
$3,927,876.76

769

STATE UNIVERSITY OF WEST GEORGIA
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

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 EquipmenUTechnology/Construction Trust Fund 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 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 Perkins Loan Federal Direct Student Loans Group Insurance Continuation Program Veterans Administration College Work-Study Program Supplemental Educ Opportunity Grants Pell Grants Program Other Revenue Student Activities - Other
Total Educational and General

UNRESTRICTED

RESTRICTED

TOTAL

$12,316,959.88 367,820.25 69,895.00 421,595.35
1'106,710.00 151,804.96
30,402,320.00 331,170.00 224,152.00 244,000.00 27,620.93 7,429.68 0.00 847.69
42,994.10 21,549.66 14,057.91
7,076.85
335,996.88
223,452.15 (223,452.15) 118,151.37
14,101.00 2,000.00 626.08 903.00 11,427.68
10,900.62 8,800.00
257,392.21 96,820.28
46,615,123.38

$0.00 14,827,858.71 4,875,033.31
520,984.64
20,223,876.66

$12,316,959.88 367,820.25 69,895.00 421,595.35
1'106,710.00 151,804.96
30,402,320.00 331,170.00 224,152.00 244,000.00
14,855,479.64 4,882,462.99
0.00 521,832.33
0.00
42,994.10 21,549.66 14,057.91
7,076.85
335,996.88
223,452.15 (223,452.15) 118,151.37
14,101.00 2,000.00 626.08 903.00 11,427.68
10,900.62 8,800.00
257,392.21 96,820.28
66,839,000.04

770

STATE UNIVERSITY OF WEST GEORGIA
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

CURRENT FUNDS REVENUES Auxiliary Enterprises Student Housing Rents - Residence Halls Rents - Summer Camps/Conferences Other Income- Interest Income Food Services Sales - Meal Tickets Commissions - Cash Meal Sales Other Income - Interest Stores and Shops Sales - Bookstore Other Income - Interest Income Intercollegiate Athletics Athletics - Fees Athletics - Other Other Service Units Student Health Services Fees - Health Services Other Income- Interest Income Student Transportation Fees Other Income- Interest Vending Operations-Institution Commissions Other Income - Interest Traffic Operations Fees/Fines Other Income- Interest Refrigerators Fees Other Income- Interest
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

3,166,579.17 917,642.89 64,802.42
1,629,376.42 114,170.70 27,772.46
2,400,518.13 37,029.95
1,385,247.15 94,781.30

3,166,579.17 917,642.89 64,802.42
1,629,376.42 114,170.70 27,772.46
2,400,518.13 37,029.95
1,385,247.15 94,781.30

871,221.75 13,886.23
65,234.76 1,542.92
167,553.70 3,085.82
287,051.86 4,628.74
6,854.00 1,542.92
11 ,260,523.29

871,221.75 13,886.23

65,234.76 1,542.92

167,553.70 3,085.82 0.00
287,051.86 4,628.74 0.00 6,854.00 1,542.92

0.00

11 ,260,523.29

$57,875,646.67

$20,223,876.66

$78,099,523.33

771

STATE UNIVERSITY OF WEST GEORGIA

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INSTRUCTION (Continued)

College of Education

General Instruction

Counseling/Ed Psych

841,315.78

Early Childhood

885,727.49

Leadership & Found

782,158.79

Research, Media & Tech

811,295.19

Middle Grades, Secondary

908,060.30

Physical EduciRecr

663,449.02

Special Educ &Speech

624,310.41

Teacher Educ Services

92,065.42

Regional Education

38,956.22

Summer Opportunity Program

15,114.41

Early Childhood Practicum Lab

35,607.20

Connecting Tch & Tech-Faculty

3,799.00

Faculty Development Workshop

4,000.00

-.I

Faculty Development Workshop

-w.I

Course Development Program

Course Development Program

1,284.54 10,433.38
7,193.78

Evening Studies

Office of the Dean

4,657.93

ROTC

3,340.20

Studies Abroad Program

46,058.91

Community Education

Adult Education

Continuing Education

383,243.18

Short Courses

335,996.88

Preparatory and Remedial Instruction

Learning Support Program

493,428.70

Restricted
143,734.35 112,933.84
5,683.35 2,190.50 14,121.94 16,204.72

Total
143,734.35 841,315.78 998,661.33 787,842.14 813,485.69 922,182.24 663,449.02 640,515.13
92,065.42 38,956.22 15,114.41 35,607.20
3,799.00 4,000.00 1,284.54 10,433.38 7,193.78
4,657.93 3,340.20 46,058.91
383,243.18 335,996.88
493,428.70

--- ------- ---O----B---J---E- C--T--C-L-A-SSopIFerIaCtinAgTION

Personal Services

Travel

Supplies &
_;__xll~!l~~-~ __

__Eq!Jipmenj

51,899.04 807,267.80 925,355.83 747,159.98 608,798.04 865,481.42 599,444.13 604,384.74
1,615.02 8,126.16 1,218.92 23,302.60
5,478.30
46,058.91
327,239.69 92,378.84
475,020.77

4,924.20 7,977.93 9,556.00 10,025.68 6,820.23 11,679.87 8,509.96 5,386.33 27,377.10
513.00
559.71 342.65 111.25

86,911.11 23,148.05 55,454.10 25,327.48 77,198.64 42,098.95 48,641.93 24,106.06 55,459.30 25,821.06 13,895.49 12,304.60
724.83 4,180.73 .1,604.23
93.93 3,340.20

2,922.00 8,295.40 5,329.00 120,668.78 2,922.00 6,853.00 6,638.00 7,614.00 4,496.00
3,799.00 4,000.00
5,910.00
4,564.00

3,053.94 1,159.90
1'128.33

49,007.55 232,004.14
9,876.16

3,942.00 10,454.00
7,403.44

TOTAL INSTRUCTION

22,560,701.85

639,827.09

23,200,528.94

21,047,530.12

243,892.55

1 ,453,239.41

455,866.86

RESEARCH Individual or Project Research College of Arts and Sciences
Biology Chemistry Computing Geology Mathematics and Physics College of Education Leadership & Found

52,428.63 5,801.19 459.81
75,153.65 20,950.27
505.12

52,428.63 5,801.19 459.81
75,153.65 20,950.27
505.12

15,338.10 2,812.53
17,464.66 14,849.11

2,467.38 842.98 459.81
12,568.01

22,663.20 2,145.68
45,120.98 6,101.16
505.12

11,959.95

STATE UNIVERSITY OF WEST GEORGIA

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) Research Administration Office of Research Administration Graduate Research Antonio J Waririg Laboratory Sponsored Research Enhancement Faculty Research Grants Georgia's Political Heritage

FUND CLASSIFICATION
---------------

Unrestricted

Restricted

Total

-- ~- -- ----------- -

O--B--J- ECT

CLASSIFICATION - bperatlr19___

Personal

Supplies &

Services
---------- - ---

Travel

- - - ------

-------

--~)(fl~f1~~--

=--~9_!!Jgr!!~_nJ = -

56,580.16 11,570.54 37,250.78 14,343.86 36,059.90 3,048.18

67,636.42

56,580.16 11,570.54 104,887.20 14,343.86 36,059.90 3,048.18
-----------------

44,175.01 11,570.54 91,277.80
3,328.37 305.64
2,000.04
- ------ ---------

58.00
2,509.99 610.02
6,557.51 734.28

3,600.88
11,099.41 10,405.47 29,196.75
313.86

8,746.27

TOTAL RESEARCH

158,853.42

222,935.09 --------------

381,788.51

203,121.80

26,807.98

131,152.51

----

-------------------- -~------~---- - - - - - - - - - - -

20,706.22

PUBLIC SERVICE

Community Services

Pre-College Program

University System Pre-College Program

University System Pre-College Program

University System Pre-College Program

~

Professional Development

~

4'"

TOTAL PUBLIC SERVICE

70,797.31 74,383.96 12,183.38 10,500.97
167,865.62
-------------

---~-

70,797.31 74,383.96 12,183.38 --1--0--,-5--0--0-.-9-7--

0.00

167,865.62

- ------- --- --------------------

70,797.31 26,415.68
--- - --------- -- ---
97,212.99

2,656.42 59.05
---- --- -------

45,311.86 12,183.38 10,441.92
---------------

2-,-7-1-5-.4-7-

67,937.16
--. ----------- -------

0.00

ACADEMIC SUPPORT Libraries
Irvine S Ingram Library Educational Media Services
Learning Resources Center GSAMS Connecting Teachers & Technology Model Classrooms Connecting Teachers & Technology Connecting Teachers & Technology Academic Computing Support Computer Center-Academic Ancillary Support Office of Dean/Arts & Sciences Peabody Child & Family Center Vice President for Academic Affair Information Resources & Technology Academic Administration Dean-Arts & Sciences Dean-Business Dean-Education
- Education Office-Dalton
Dean-Graduate 'School

1,756,196.16
206,619.51 52,310.40 20,000.00
100,000.00 57,560.98 78,599.78
1,008,068.99
175,872.91
95,589.21
916,276.46 399,520.22 482,470.11
26,398.86 320,680.42

363.00

1,756,196.16
206,619.51 52,310.40 20,000.00 100,000.00 57,560.98 78,599.78
1 ,008,068.99
175,872.91
95,589.21
916,276.46 399,520.22 482,470.11
26,398.86 321,043.42

1,093,656.38 126,450.74 15,558.39
74,422.45 617,135.37
135,149.85 95,588.91 452,152.00 ,255,630.13 407,355.73 12,485.01 265,324.90

6,839.45 1 '124.46 4,596.84
5,932.84 240.25
7,648.65
25.50
14,452.09 6.623.03 9,386.15 3,373.54 2,778.49

174,674.29
62,239.51 32,155.17
6,823.20 29,138.56
3,937.08
231 '191.28
39,497.56
0.30
139,986.94 80,990.71 40,596.23 10,540.31 39,969.83

481,026.04 16,804.80 20,000.00 93,176.80 22,489.58
152,093.69
1,200.00
309,685.43 56,276.35 25,132.00 12,970.20

STATE UNIVERSITY OF WEST GEORGIA

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) ACADEMIC SUPPORT (Continued) Vice President for Academic Affairs
Testing Distinguished Professor Matching Equipment,Technology & Constr Faculty Development Workshop Professional Development Distinguished Teachers Academic Personnel Development Vice President for Academic Affairs Affirmative Action

FUND CLASSIFICATION

---- -- ---------.

------------

Unrestricted

Restricted
- --------

To-t-a-l ------

-

-

-

-

-

-

-

--------
----~--

-

------------- -

Personal

Services --------- . ---- - ---- -

~-----~---

OBJECT CLA--S----SoIpFerIaCtirAi9T-I-O--N

Travel
----------

Supplies &

---

-~><R!l!l~~l>-. __
---~-----

____l;:qiJiP_Ill!l!!L __
-----------~----

329,476.16 18,949.02 22,675.13
244,000.00 4,422.51
14,232.03 44,819.70

329,476.16 18,949.02 22,675.13
244,000.00 4,422.51
14,232.03 44,819.70

229,046.38 3,223.01

2,936.99 1,147.27 5,011.13
1,199.50 12,387.60

89,481.79 16,576.22 14,110.00 17,538.11
1,844.43 7,250.24

8,011.00 1,225.53 3,554.00 226,461.89
37,569.46

97.31

97.31

-------- --

97.31

TOTAL ACADEMIC SUPPORT

6,374,835.87

363.00
---

6,375,198.87
-- --------------

3-,-78-3-,1-7-9.-25-

85,703.78
-----~-----

1,038,639.07
------- -------~-----

1,467,676.77
--------~--

STUDENT SERVICES

Student Services Administration

-.J

Office of the Vice President

-.J
(11

Minority Achievement Program

Social and Cultural Development

Student Activities

Orientation

Residence Life Activities

Counseling and Career Guidance

Student Development

Freshman Center

Career Services

Matching Effort-SERS

Student Activities

Student Activities Program

Financial Aid Administration

Financial Aid

Student Admissions

Admissions

Student Records

Office of the Registrar

315,161.50 39,798.78

316,330.58 62,274.38
161,657.49

302,323.57 109,089.70 234,411.31
20,572.08

26,678.24

472,588.27

415,659.41

594,269.76

389,981.02

~---~

-----

315,161.50 39,798.78 0.00
316,330.58 62,274.38
161,657.49
302,323.57 109,089.70 261,089.55
20,572.08
472,588.27
415,659.41
594,269.76
389,981.02
-~~-

242,551.57 32,816.51
289,004.66 14,898.64
146,764.69
283,512.08 73,798.68
213,789.31 20,572.08
97,754.39
372,651.11
455,996.61
340,481.03

7,537.43 916.44
891.54 1,966.50 1,458.75
1,372.53 469.13
2,708.77
99,844.77
1,345.09
9,984.70
715.02 -----

65,072.50 6,065.83
21,538.38 45,409.24 13,434.05
17,438.96 30,659.89 39,143.47
261,383.75
36,890.09
111 '113.45
48,784.97
-------

4,896.00
4,162.00 5,448.00 13,605.36 4,773.12 17,175.00

TOTAL STUDENT SERVICES

3,434,117.85

26,678.24

3,460,796.09

------------------ - -------------- --------------------

2,584,591.36
----- -------------------

129,210.67

696,934.58

50,059.48

STATE UNIVERSITY OF WEST GEORGIA

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASS IF I CAT I 0 N

---------------O-B-J-E--C-T--C-OLApSeSraIFtIiCnAgT_I_O__N_______ -----

Unrestricted EDUCATIONAL AND GENERAL EXPENDITURES (Contiuned)

Restricted

Personal

Supplies &

Jota)_____

.. _erviCE1___ ____T_!avel____

_~~1:1~-~El~---- ___EglljpJ!lE!Ill__

- ----- ------------- -------- --------- -- ------------- ---- --------

INSTITUTIONAL SUPPORT

Executive Management

Office of President

Division of Planning &Assessment

Fiscal Operations

VP for Business & Finance

Office of the Comptroller

General Admin and Logistical Services

Human Resources

Purchasing/Central Receiving

Affirmative Action

Campus Mail Services

Publications & Printing

Less Charges to User Departments

Campus Security

Administrative Computing Support

....,.

Computer Svc-Administration

~

Student Information

Public Relations and Development

University Advancement

AlumniAffairs

General Institution

Other Benefits

General Institution

Federal Work Study Program

210,815.01 146,943.40
589,485.91 456,172.32
293,913.89 267,113.32
20,685.24 149,309.93 726,392.20 (223,452.15) 958,168.56
542,806.38 134,289.82
768,870.82 419,865.49
1,050,992.78 204,392.20 54,176.78

1,154.53 4,477. 77 29,000.00
171._5_~9__:~<>_

210,815.01 146,943.40

182,336.05 126,112.76

589,485.91 456,172.32

321,690.43 432,273.92

295,068.42 267,113.32
25,163.01 149,309.93 726,392.20 (223,452.15) 987,168.56

272,145.92 251,514.22
15,251.76 135,359.39 319,195.02
808,210.48

542,806.38 134,289.82

332,303.68 88,590.17

768,870.82 419,865.49

567,090.56 277,153.70

1,050,992.78 204,392.20 __225._I65.98

1,050,992.78 __ _ -~_?_?_:_~_

4,866.48 3,112.09
4,980.13 346.43
1,844.44 53.50
292.54 93.35
580.94
1,765.05
4,118.50 1,780.13
1, 729.13 1,282.82

15,006.60 15,209.55
159,290.02 23,551.97
19,909.06 15,545.60
7,396. 71 8,635.03 276,300.94 (223,452.15) 127,814.13
124,487.60 26,811.52
193,919.46 139,268.37

111,544.92
_ _____________?~.30~:~

8,605.88 2,509.00
103,525.33
1,169.00 2,222.00 5,222.16 130,315.30
49,378.90
81,896.60 17,108.00
6,131.67 2,160.60
92,847.28

TOTALINSTITUTIONAL SUPPORT
OPERATION AND MAINTENANCE OF PLANT Physical Plant Administration
Office of the Director Office of Telecommunications Office of Risk Management Building Maintenance Facilities MainVEngineering Custodial Services Utilities Landscape and Grounds Maintenance

_6.~7().9i!_.~Q

20~.~?1-~(') ---~~!7,1.?_:3_.~0-

-~1_13~.-~~:~- ___ ?6,_8_45.5~ _____1266,~42]6 -----~03,0~1:/'?

150,399.48 19,014.97 1,781.27

150,399.48 19,014.97 1,781.27

141,258.46

786.37 124.52

8,354.65 19,014.97 1,656.75

3,430,086.53 960,068.39
1,001,245.05 __ ~~0, 13_9_25

____________ _

3,430,086.53 960,068.39
1,001,245.05 __ _ _ '!?(')._!~9.2E_

1,167,989.39 891,988.54
_ _____3_4~,(3~!3:(')~

___ __

551.94 822.05
--~1-~.53

2,232,407.60 67,257.80
1,001,245.05 ______70,8?Q:68

29,137.60 5,816.00

TOTAL OPERATION & MAINTENANCE OF PLANT

_ -~!!_82_.__!~~-9_i_ _________CJ.OO _____E_,~_2,734.~

_2.~4~.~2_?:~3

3,101.41

3~()_Q.]~7:5_0

34,953.60

STATE UNIVERSITY OF WEST GEORGIA

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION ----------

EDUCATIONAL AND GENERAL EXPENDITURES (Contiuned) SCHOLARSHIPS, FELLOWSHIPS AND OTHER Scholarships
Scholarships-Federal
S E 0 G(lnitial & Continuing)
PELL Private Scholarships State Scholarships - Fee Waivers Direct Loan Program

Unrestricted 1,106,710.00

Restricted
163,672.74 2,720,822.00
313,030.00 4,486,813.00 11,443,514.00

Total
163,672.74 2,720,822.00
313,030.00 5,593,523.00 11,443,514.00

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

--~)((l_!l.!l~-~s___ ----~ql)i~~_llL

163,672.74 2,720,822.00
313,030.00 5,593,523.00 11,443,514.00

TOTAL SCHOLARSHIPS AND FELLOWSHIPS

1,106,710.00

19,127,851.74

20,234,561.74

0.00

0.00

20,234,561.74

0.00

TOTAL EDUCATIONAL & GENERAL EXPENDITURES

46,556,761.45

20,223,876.66

66,780,638.11

35,440,241.34

518,277.39

----------~---- ----------------------- ------

28,289,764.73

2,532,354.65

-------------~-

--------~

'-I '-I '-I

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING Student Housing-Residence Halls
Bowdon Hall Boykin Hall Downs Hall Gunn Hall Pritchard Hall Roberts Hall Row Hall Strozier Annex Hall Tyus Hall Watson Hall Housing Programs Summer Conferences-Camps

TOTAL STUDENT HOUSING

..........
CXI

FOOD SERVICES

Food Services-Contracted

TOTAL FOOD SERVICES

STORES AND SHOPS Bookstore

TOTAL STORES AND SHOPS

ATHLETICS Intercollegiate Athletics

TOTAL INTERCOLLEGIATE ATHLETICS

OTHER SERVICE UNITS Student Transportation Health Services Refrigerators Traffic Operations

TOTAL OTHER SERVICE UNITS

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

TOTAL CURRENT FUND EXfSI::NDITURES

STATE UNIVERSITY OF WEST GEORGIA

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION
-----------------------

Unrestricted

~ R--e-s--tr-i-c-t-e-d-

Total - - - - - --~~--

OBJECT CLASSIFICATION -------------- ----------- --Operating------------------

Personal

Supplies &

------S-e-r-v--ice--s-------

Travel
----------~-

___ p~_nse~-~~

~c---E_~~igt:Jl_e_~~ ==

403,697.93 252,471.97 426,414.45 256,924.62 333,247.11 554,440.18 227,986.40 161,306.28 368,349.43 384,635.97
8,012.31 494,382.45

403,697.93

245,304.93

252,471.97

150,027.46

426,414.45

261,200.46

256,924.62

154,670.90

333,247.11

205,463.18

554,440.18

333,583.91

227,986.40

135,470.58

161,306.28

96,111.34

368,349.43

237,946.28

384,635.97

240,068.93

8,012.31

494,382.45

135,231.40

---- ------------------ ----------------

246.14 158.63 261.11 158.63 197.00 344.64 140.38 112.07 213.85 238.65 262.05 6,351.25
-------

158,146.86

102,285.88

164,952.88

102,095.09

127,586.93

220,511.63

92,375.44

65,082.87

130,189.30

144,328.39

7,750.26

352,799.80

--

------~----

3,871 ,869.10

0.00

3--,8--7--1-,-8--6--9-.-1--0

2,195,079.37

8,684.40

1,668,105.33

------- ------ ---- -- ----------- --~ -- -----------

0.00

1,505,628.32

1,505,628a..o3<2r -------1-4--3-,-6-1-9-.-0-5- -------1--,0--6--0-.-7-7-- ------1--,3--6-0--,9--4-8--.5--0-

1,505,628.32

0.00
----------

1,505,628.32

143,619.05

1,060.77

1,360,948.50

-------------- ---------- ------- ------- ----- -- ---- --------- -----------------

0.00

1_,9!_~~~~~-Q~ ------------ ____] ,991 .~~~-9~

-~69,776:.?_2__ - ------~56.02 ____1_._?~_1 ,095.35

1,991,728.09

0.00

1,991,728.09

269,776.72

856.02

- --------------- --------------- ------------ ------------------ -----------------------

1,721,095.35
----------

0.00

____ _!.~p.755.~_ ------------ -- -~550/55:.QQ_ - - --~-7~~169:g! ----~~~.9~~39

___ 1~_?_~,'7_!i~:qg __________g.oo ---~~5_()_..?_!i5.~_()_ --------~?:4-!~_!l:96

169,987.39

--~_!:1!,948_~33 _______,_!l,6~Q:2__?_

___ --~7._9~8.:33

8,650.22

17,581.85 723,565.82
4,860.88 ----~5.106.~~

-----------

17,581.85 723,565.82
4,860.88 _ _ _ 1~~~6~?

535,204.79 4,348.92
- _!l9_.43Q:~'7'

1,047.71 - - - -

17,581.85 187,313.32
511.96 _35,~7~:9.?.

0.00 -- --~~~_5_._()_'7_ ------ 6~8,9_134~1~ - . - 1,047.71

- -~~!083._!~-

0.00

--~01,_()_~5.58

O:Q_D__ _ _9,801,09~.58 _____3_._82_1.~?~~8 ___ 181,6~~-29

-~!~!_1~0_.6_9

8,650.22

$~~35.,Z~~7.o~ --~20,~3.876.66 c-.1~.581,73~~~ =EJ.2.J,f!~"'U~- =---=--c~~~!!H-~, ""J~4,~I8~!!..4~~~t .. $?,511R~4~-~I

STATE UNIVERSITY OF WEST GEORGIA

SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30, 1997

1
REVENUE Student Fees
Fees-Student Activities Other Sources ' Interest Income Sales - Tickets/Special Events Sales - Advertisements Entry Fees -Workshops Fees - Identification Card Replacements Gifts - Foundation Other - Social Events

$16,002.60 13,330.36 28,159.64 27,598.08 4,968.00 3,440.00 3,321.60

$421,595.35 96,820.28

TOTAL REVENUE

EXPENDITURES Intramural Athletics lntramurals Administration Soccer Social and Entertainment Activities Art Exhibits Black Students Alliance Bravettes Choral Organization Student Activities Council Responsible Sexuality Committee Debate Teams Drama/Theater 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 Ambassadors Honors Council Merit Presidential Awards ROTC Advanced Academy TIP Student Symposium
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance Adjustments - Prior Year
ENDING FUND BALANCE

61,477.50 319.73
8,477.25 9,851.68 1,732.10 30,087.59 78,139.66 1,203.70 34,684.16 34,611.62 10,148.23
884.74 73,135.03
8,013.37 6,233.52 1,267.17 7,810.06 5,726.36
499.54
13,214.99
47,640.96 9,473.76
1,582.42 8,216.55 5,604.93 1,972.31 1,901.07 5,000.00
464.11 1,397.66 1,516.50
300.00

61,797.23
312,505.78 13,214.99 57,114.72
27,955.55

$518,415.63
472,588.27 45,827.36
317,546.08 1,027.65
$364,401.09

779

STATE UNIVERSITY OF WEST GEORGIA
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30, 1997

REVENUES Student Fees
Fees -Athletics Other Revenue
Sales -Tickets/Athletic Events Sales -Advertisements Entry Fees- Tournaments Commissions - Concessions Gifts - Foundation Other - Athletics
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
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 Adjustments - Prior Year

$19,017.91 3,400.00
15,755.00 1,853.96
21,709.39 33,045.04

$1,385,247.15 94,781.30

$1,480,028.45

82,043.02 583,366.70 445,087.34 117,711.97 322,545.97

1,550,755.00
(70,726.55)
101,247.65 2,115.37

ENDING FUND BALANCE

$32,636.47

780

FEDERAL FUNDS Direct Loans/Prior Years Direct Loans/Plus Direct Loans/Unsubsidized Direct Loans/Stafford Student Employment Referral Service Federal Work-Study Program Supplemental Educ Opportunity Grants Pell Grants Program Prior Years Pell Grants Program Eisenhower 94-Problem Solving Eisenhower Astrophysics Eisenhower Integrated NIH:T-Cell Subsets NASA Consortium Cloning of the Gene Coding Eisenhower MIS Troup Co NSF-Georgia Woodland Eisenhower M/S Polk Co Eisenhower Environment NIH:Tyrosine Kinases in Zebrafish NSF:Echinoderm Rebound Eisenhower 95-Fioyd Co Math/Science FEMA:Coastal Hazards Eisenhower MIS Paulding Co NSF:Diffusion & Oscillation NIH:Bridge to Doctoral FEMA:Study of Developed COPS More
TOTAL FEDERAL FUNDS
STATE FUNDS Polk Co Integrating Teaching GSAMS-1 nformational Materials GA Teachers of English GSAMS-Development Evaluation DHR:Rehabilitation Services Troup Co NL-5 Certification Cooperative Doctoral Program West Georgia RESA Dekalb Symphony Orchestra Temple High School Chemistry Family Geography Student Incentive Grants HOPE Program HOPE Prior Year Spalding Co ECE GSAMS-Nursing Research Sweetwater Creek Arch Survey-Coffee Co

STATE UNIVERSITY OF WEST GEORIGA
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1,1996

RECEIPTS

DEDUCTIONSffRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

$0.00
(219,985.00) (364,186.00)
(21,318.23)
(77,977.84) 8,214.39
(872.77) (9,603.19) 3,083.80 9,275.99
(1,398.19)
(133.65) (3,961.67) 3,135.47
(1,669.28) (946.86)
(12,929.83) (12,233.19)
(703,506.05)

$0.00 94,805.00 3,560,283.00 7,304,912.00 20,647.00 $179,100.93 195,891.59 17,125.00 2,676,035.48
6,244.60 11,685.00
2,731.93 9,603.19
974.82 1,398.19
18,480.97 9,792.39
1,669.28 1,458.47 105,319.95 43,704.77 29,000.00
14,290,863.56

($400.00) 94,805.00 3,731,949.00 7,617,160.00 20,647.00 $171,589.20 163,672.74 17,125.00 2, 703,697.00
6,085.26 11,694.81 25,776.98 12,000.00
3,083.80
1,182.13
732.00 20,224.00 12,055.95
27,995.11
459.81 123,368.44
33,955.48 29,000.00
14,827,858.71

$0.00
$25,528.68 10,900.62 8,800.00 419.86 877.05 2,773.56
141.81
7,078.36 964.42
1,730.05 51.80
9,869.35 3,714.67
72,850.23

$400.00 $0.00
($391,651.00) ($676,434.00)
$0.00 ($18,016.95)
0.00 0.00 (114,439.36) 8,214.39 (260.52) (886.86) (26,691.38) (12,000.00) 0.00 9,275.99 (349.12) 0.00 (732.00) (8,955.04) (7,189.65) 3,135.47 (29, 725.16) 0.00 0.00 (40,847.67) (6,198.57) 0.00
(1,313,351.43)

1,026.12 3,000.00
389.27 3,343.83
973.53 (211.50) 3,129.45 204.72 (1,234.00) 315.55
209,377.50
1,103.81
454.99

1,400.00
2,859.75 211.50
7,800.00 16,000.00
1,234.00 1,000.00 2,300.00 75,760.00 4,346,625.50 (187,633.00) 9,584.50
8,000.00

1,015.96 2,111.96 1,411.17
1,154.53
5,683.35 16,204.72
1,315.55 2,300.00 75,760.00 4,389,308.50 21,744.50 8,238.00 1,103.81 6,032.66
137.97

723.90 29.44

10.16 888.04 378.10 3,343.83 2,678.75
0.00 5,246.10
0.00 0.00 0.00 0.00 0.00 (42,683.00) 0.00 1,346.50 0.00 1,243.44 287.58

781

STATE FUNDS (Continued) GIS-Douglas County GSAMS-Training & Evaluation Georgia St Biology Minority PSC:Teacher Stipends State Archaeologist FY97 Administrative Diagnostic lnv GA Tech Faculty Devel GCA-Folklife/Sacred Harp DNR:Sapelo Island Lighthouse UGA Gerontology Troup Co Schools FY95 Meridian Dock Arch Svcs GA Prekindergarten GA Tech Science Olympiad State Archaeologist FY96 Workshop in Physics Teaching GSAMS-Bridging Distances PSC:Speech Language II GSDC:Instructional Effectiveness PREP-Middle Grades Troup Co SED
TOTAL STATE FUNDS
PRIVATE FUNDS Coastal Archaeology Jekyll Island Jewish Diasporas Jekyll Island Landmark Georgia Partnership Prep Program FY97 Jekyll Island Stn I Georgia Geographic Geisler Chemistry Jekyll Island Stn II Hot Electron Transfer Molybdenum Oxide Visually Impaired V Fuld Nursing Trust Atlanta Christian FMC-Agricultural Omori Research SERA Callaway Chair Sewell Chair West GA Youth Science SACE Printing ACS:Iron Complexes Paleontological CIMLE Insecticide Monitoring Waters Research Visually Impaired Ill Student Research Petrologic Solutions

STATE UNIVERSITY OF WEST GEORIGA
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

RECEIPTS

DEDUCTIONS!TRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

294.00 78.54
50.00
1,801.26
600.00 4,889.46 (6,317.36)
5,959.84
628.35 (13,852.40)
968.46 (5,985.00) 3,352.50
214,340.92

56,756.50 57,375.00 43,770.00
9,645.00 18,000.00
5,000.00 6,630.00 25,200.00
119,283.16 600.00
14,590.00 1,600.00
15,000.00
5,985.00 4,400.50
4,668,977.41

294.00 78.54
56,756.50 56,900.00 31,301.35
6,764.53 18,000.00
5,000.00 896.68
25,200.00 600.00 372.89
112,933.84 600.00
18,348.00 1,600.00
1,147.60 26.20
4,690.50
4,875,033.31

4,266.26 107.59 100.65
2,201.84
7,429.68

0.00 0.00 0.00 525.00 8,202.39 4,681.73 0.00 0.00 5,625.73 0.00 0.00 4,415.92 31.96 0.00 0.00 0.00 628.35 0.00 942.26 0.00 3,062.50
855.34

7,940.19 2,333.49
0.00 847.06
(1,786.33) 434.34
13,781.00 1,574.04
213.62
2,210.59
961.84 (3,565.73)
(677.86) (137.68) 624.92 1,814.50
500.00 483.67 1,957.29 364.85

4,289.87
348.70 8,901.00
100,000.00 1,495.00
19,799.44
1,060.00
5,483.67
67.50 5,000.00 5,499.00
26,690.96 465.62
67,097.25 3,198.76
810.00 5,000.00
647.11 (483.67) 2,500.00

2,246.09 605.25
6,861.79 505.12
45,687.67 202.65
18,013.11
54.21 8,467.71 1,574.04 4,477.77
213.62 307.50 2,129.07 5,499.00 363.00 31,900.09 465.62 65,060.02 2,991.08 4,227.15
1,214.78 1,147.11
3,040.16 218.47

823.38 24.31

4,289.87 5,694.10 2,076.94 1,215.83
341.94 54,312.33
1,268.04 (0.00)
434.34 1,005.79 5,313.29
0.00 1,005.90
0.00 (240.00) 5,081.52
0.00 598.84 (8,774.86)
0.00 1,359.37
70.00 (3,602.23) 1,&14.50
810.00 3,785.22
0.00
I 0.00 1,417.13
146.38

782

PRIVATE FUNDS (CONTINUED) Research Corporation Foundation-Debate William Boling H B McCauley Foundation-Drama Macgregor Fanders Julian Stanley J William Rucker Claudette Hayes Trent Tube Foundation Academy Dept of Geology Gibson/Overton/Peete
Ted &Maryon Hirsch
Irvine S Ingram McDonalds Appraisal Institute W Glenn Moore Pathfinders Foundation-Patron Benefit Foundation PRC Award Roy Richards Memorial Rhubarb Jones Suzanne Lankford Sullivan Memorial Sally Pafford Memorial Roush Family Henri Sims Varn Joe M Ward James AWash Annice W Cameron Music Berta F Whatley Sociology Helen H Whatley Art Elizabeth G Wright State Univ of West Ga Minority Ladies Over 36 Steve Worthy Miriam Merrell Davenport Fraternal Order of Police Annie Belle Weaver Henry B Cameron Terry C Kapetanakos Billie Turner Awd J SHeath David Neale Memorial Arthur W and Shirley Gardner Rufus M Dixon E P Buttimer Peart Nix John Pershing Whatley Math Purchasing Mgmt Association Hugh Richards Memorial Henry L Lumpkin

STATE UNIVERSITY OF WEST GEORIGA
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

RECEIPTS

DEDUCTIONS!TRANSFERS

For Indirect, Adm

For Direct

Allow &Transfer

FUND BALANCE JUNE 30, 1997

482.56 (2,025.00)

15,800.00 700.00
1,800.00 14,572.00
200.00 8,250.00 4,659.00
750.00 500.00 2,970.00 3,750.00 300.00 600.00 500.00 250.00 2,300.00 333.00 800.00 3,050.00 6,900.00 1,333.00 2,449.00 300.00 600.00 250.00 400.00 650.00 250.00 167.00 200.00 120.00 1,500.00 6,732.00 400.00 1,575.00 100.00 2,500.00 300.00 500.00 200.00 900.00 1,316.00 500.00 300.00 500.00 1,000.00 1,000.00 800.00 150.00 300.00 1,000.00 3,138.00 1,833.00

482.56 15,800.00
700.00 1,800.00 12,547.00
200.00 8,250.00 4,659.00
750.00 500.00 2,970.00 3,750.00 300.00 600.00 500.00 250.00 2,300.00 333.00 800.00 3,050.00 6,900.00 1,333.00 2,449.00 300.00 600.00 250.00 400.00 650.00 250.00 167.00 200.00 120.00 1,500.00 6,732.00 400.00 1,575.00 100.00 2,500.00 300.00 500.00 200.00 900.00 1,316.00 500.00 300.00 500.00 1,000.00 1,000.00 800.00 150.00 300.00 1,500.00 3,138.00 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 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 0.00 (500.00) 0.00 833.00

783

PRIVATE FUNDS (Continued) George Walker English GA Society of C P A s Bowdon Area Hospital Dag Folger Hugh McTeer Connie Wright Center Morgan Oil Co Carroll Co Retired Teachers Assoc Elizabeth Parker Memorial Newnan Center Kelly Drake Memorial Lois Martin Memorial Sadie Hughes McCalmon John Martin Nursing Ayers-Hudson Roy Richards Jr Leon Massey Jimmy Couch Naomi Satterfield George Collier Joyce E Harris Julia B Harlin Memorial Vachel V Driver Memorial Capt L J Hagan Music Thomas A Hart M B Johnson Art McDonald's Music Rollins Accounting Charles Wadsworth IS Ingram/Forties George T Bagby Memorial Bowdon Sertoma Club Leona Ingram W Cope Goodwin Memorial Non-Traditional Dudley Crosson Presidential Scholars West Georgia General Betty Andre Memorial Foundation-Art L S Mellette Mack C Baird Emory & Rosa Boyd Shirley C Boykin-Opera Shirley C Boykin-Sci & Math Wayne Brown-Academic Wasdin Callus 0 Johnson Memorial Burson Family Fdn Cleo M Hackney Ossie M Mclarty Carrollton Civitan Club Amos and Leona Caswell

STATE UNIVERSITY OF WEST GEORIGA
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

RECEIPTS

DEDUCTIONS/TRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

(3,432.00)
(267.00) (250.00)

1,000.00 1,500.00 5,500.00
600.00 1,000.00 2,000.00 1,150.00
250.00 600.00 500.00 150.00 2,000.00 300.00 500.00 500.00 4,576.00 12,200.00 6,750.00 3,168.00 300.00 500.00 200.00 300.00 500.00 500.00 300.00 400.00 250.00 250.00 1,000.00 500.00 1,400.00 600.00 1,000.00 667.00 500.00 1,800.00 700.00 69,184.00 28,492.00 400.00 18,380.00 250.00 250.00 1,200.00 300.00 300.00 1,067.00 1,000.00 600.00 500.00 500.00 500.00 2,000.00 100.00

1,000.00 1,500.00 5,500.00
600.00 1,000.00 2,000.00 1,150.00
250.00 600.00 500.00 150.00 2,000.00 300.00 500.00 500.00 4,576.00 12,200.00 6,750.00 3,168.00 300.00 500.00 200.00 300.00 500.00 500.00 300.00 400.00 250.00 250.00 1,000.00 500.00 1,400.00 600.00 1,333.00 667.00 500.00 1,800.00 700.00 66,312.00 28,158.00 400.00 18,380.00 250.00 250.00 1,200.00 300.00 300.00 800.00 1,000.00 600.00 500.00 250.00 500.00 2,000.00 100.00

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 (333.00) 0.00 0.00 0.00 0.00 (560.00) 334.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 I 0.00 0.00 0.00 0.00 0.00 0.00

784

STATE UNIVERSITY OF WEST GEORIGA
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

PRIVATE FUNDS (Continued) Betty Reynolds Cobb Captain David Cooley Willie M Thompson Foundation-Music William Lockhart AT&T Fitel Garrett Stephens BEST LitMu Robert M Reeves Brown Football Brown Basketball John Whatley Kiwanis Burson Language Strange Follies Joe H McGiboney Derrill Maxwell Charles Cox
TOTAL PRIVATE FUNDS

FUND BALANCE JULY1,1996

RECEIPTS

DEDUCTIONSfTRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

24,382.36

500.00 500.00 1,000.00 19,050.00 1,000.00 3,750.00 500.00 1,000.00 200.00 150.00 1,000.00 1,000.00 250.00 600.00 3,847.00 300.00
100.00
575,798.21

500.00 500.00 1,000.00 19,050.00 1,000.00 3,750.00 500.00 1,000.00 200.00 150.00 1,000.00 1,000.00 250.00 600.00 3,847.00 300.00 100.00 100.00 750.00
520,984.64

847.69

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 (100.00) 0.00 (750.00)
78,348.24

TOTAL RESTRICTED FUNDS-CASH BASIS

($464, 782.77) $19,535,639.18

AMOUNTS EXPENDED BUT NOT REIMBURSED

1,391 ,920.37

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$308,174.79 $20,927,559.55

$20,223,876.66

$81,127.60

$20,223,876.66 ==$=8=1=,127.60

($1 ,234, 147.85) $1 ,391 ,920.37
$157,772.52

785

STATE UNIVERSITY OF WEST GEORGIA
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

BEGINNING 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 Other Income - Late Fees
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments Teaching Bankruptcy Assigned Principal Adjusted Law Enforcement Administrative Allowance Volunteer Service Death/Disability Child/Family Services Collection Cost Nurse/Med
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $1,970,038.22

ENDOWMENT FUNDS
$0.00

1,970,038.22

0.00

3,290.00
27,007.30 8,358.65
11,152.00 10,241.99
60,049.94

0.00

TOTAL $1,970,038.22
0.00 1,970,038.22
3,290.00 27,007.30
8,358.65 11,152.00 10,241.99 60,049.94

17,218.95 4,572.12
198.40
1,192.46 203.85
1,245.00 24,630.78
0.00 $2,005,457.38

0.00
0.00 $0.00

17,218.95 4,572.12
198.40
1,192.46 203.85
1,245.00 24,630.78
0.00
0.00 $2,005,457.38

786

STATE UNIVERSITY OF WEST GEORGIA
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

LOAN FUNDS 'Federal
Perkins Loan Program Private
A & M Class of 1925 Anthropology Samuel J Couch D A R Abraham Baldwin Chapter Financial Aid Emergency International Students Kappa Alpha Psi Thomas R Luck Eloise Merrell Optimist Club Rotary Club Mark Williams Black Student Magenheimer General
TOTAL LOAN FUNDS
TOTAL PUBLIC TRUST FUNDS

FUND BALANCE JULY 1, 1996

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE & TRANSFERS JUNE 30, 1997

$1,805,730.97
19,454.32 1,689.79 2,176.03 764.91 7,688.65 451.66 5,555.23
13,021.14 28,884.72
2,846.40 12,794.33
1,398.97 345.00
2,100.00 65,136.10
1,970,038.22

$48,401.29
1,079.71 47.45
418.34
256.65 1,042.45 1,895.35
2,687.22 10.00 20.00
4,191.48
60,049.94

$24,630.78 24,630.78

$0.00 0.00

$1,829,501.48
20,534.03 1,737.24 2,176.03 764.91 8,106.99 451.66 5,811.88
14,063.59 30,780.07
2,846.40 15,481.55
1,408.97 365.00
2,100.00 69,327.58
2,005,457.38

$1,970,038.22

$60,049.94

$24,630.78

$0.00

$2,005,457.38

787

STATE UNIVERSITY OF WEST GEORGIA
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS State Appropriations Major Repair/Rehabilitation Funds Equipment/Technology/Construction Trust Fund Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Buildings Callaway Mandeville Strozier Humanities Row Bowdon Strozier Annex Residence Hall Card Access Total Buildings
Improvements Other Than Buildings Fiber Optic Cabling Lighting Water System Gas Piping Storm Drainage
Total Improvements Other Than Buildings
Equipment Traffic Operations Bookstore Food Service Health Services
Total Equipment
Expenditures Not To Be Capitalized Computers Health Services Food Services Residence Halls Bookstore
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS

Unrestricted

UNEXPENDED Restricted

Total

RENEWALS AND REPLACEMENTS

$1,306,400.00 100,000.00 306,745.95
1,713,145.95

$0.00 0.00

$1,306,400.00 100,000.00 306,745.95
1,713,145.95

$0.00 83,704.25
83,704.25

409,970.00 385,000.00 193,877.50
84,556.01 29,700.00 42,007.45 136,999.03 62,288.00 1,344,397.99
100,000.00 76,372.47 92,974.02
9,950.00 24,000.00 303,296.49
34,084.88 23,600.00
1,701.45 59,386.33
749.00 4,204.16
1,111.98 6,065.14
1,713,145.95

0.00 0.00 0.00 --0.00

409,970.00 385,000.00 193,877.50
84,556.01 29,700.00 42,007.45 136,999.03 62,288.00 1,344,397.99
100,000.00 76,372.47 92,974.02
9,950.00 24,000.00 303,296.49
0.00 34,084.88 23,600.00
1,701.45 59,386.33
749.00 4,204.16
0.00 0.00 1'111.98 6,065.14
1,713,145.95

270,000.00
338,950.00 608,950.00
0.00 6,975.00
6,975.00
3,933.80 125.00 900.65
6,118.91 11,078.36 627,003.36

788

STATE UNIVERSITY OF WEST GEORGIA
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

TRANSFERS AMONG FUNDS 'l"ransfers from Resident Instruction Transfers from Auxiliary Enterprises Fund Balance (Surplus) 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 To State Treasury- Lottery Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

U.1restricted

UNEXPENDED Restricted

0.00 200.32 2,525.50 (200.32)
2,525.50
$2,525.50

0.00
0.00 $0.00

Total

RENEWALS AND REPLACEMENTS

0.00

0.00

0.00

525,701.34

0.00

525,701.34

200.32 2,525.50

1,468,711.10

(200.32) 0.00

2,525.50 0.00
$2,525.50

1,451,113.33 $1,451 '113.33

789

STATE UNIVERSITY OF WEST GEORGIA
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

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 Construction and Equipment Repair and Rehabilitation Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Surplus Adjustments-Prior Year Payables
TOTAL ADDITIONS
DEDUCTIONS Adjustments-Prior Year Payables Disposal of Equipment
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$72,251,969.34

$72,251,969.34

$2,126,047.92 414,956.95

2,541,004.87

1,707,080.81 615,925.00 12,113.29
8,651.74 370,945.39

4,876,123.97
379,597.13 76,748,496.18

$76,748,496.18

790

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 Amn 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 Geography/Media 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 Ent Strozier Hall Strozier Annex Student Center Tyus Hall Visual Arts Annex Warehouse/Shop Watson Hall
TOTAL BUILDINGS

STATE UNIVERSITY OF WEST GEORGIA
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

YEAR

INVESTMENT

ACQUIRED JULY 1, 1996

$554,184.25

554,184.25

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

$0.00

$0.00

$0.00

$554,184.25

0.00

0.00

0.00

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 1994 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

3,453,290.56 134,620.60 16,694.01 44,511.98 552,011.48 49,717.53 299,637.00
2,300,747.91 7,862.47
2,524,816.40 1,051,247.60 1 ,656,521.69
541,833.98 308,560.29 1 ,578,136.83 506,020.55
22,000.00 76,210.24 1,667,009.56 4,216,564.69 3,941,114.91 2,432,863.98 67,448.25
3,000.00 473,954.20 1 '133,698.23 1 ,325,328.39
30,889.75 371,151.67
11,992.00 2,197,970.13
228,635.26 238,869.58
53,418.72 657,276.16
90,694.91 2,938,682.16
120,470.68 135,022.70 1,057,793.35 2,537,406.57 1,086,102.76 409,704.27
27,050.01 496,992.50 828,559.12 1,915,773.34 1 ,423,580.63
40,295.29 278,574.88 1,455,475.70
49,017,805.47

82,131.25 40,123.80
84,556.01 450,093.80
40,123.80
385,000.00
40,123.80 40,123.80 69,823.80 463,877.50 177,122.83 40,123.80 40,123.80 1,953,347.99

2,525.50 2,525.50

(13,100.32) (13, 100.32)

3,453,290.56 134,620.60 16,694.01 44,511.98 552,011.48 49,717.53 299,637.00
2,300,747.91 7,862.47
2,606,947.65 1,091 ,371.40 1,656,521.69
541,833.98 308,560.29 1 ,662,692.84 506,020.55
22,000.00 76,210.24 2,117,103.36 4,216,564.69 3,928,014.59 2,432,863.98 67,448.25
3,000.00 473,954.20 1 '173,822.03 1 ,325,328.39
30,889.75 371,151.67
11,992.00 2,197,970.13
613,635.26 238,869.58
53,418.72 657,276.16
90,694.91 2,938,682.16
120,470.68 135,022.70 1,097,917.15 2,577,530.37 1'155,926.56 407,178.77
27,050.01 960,870.00 1,005,681.95 1,915,773.34 1,463, 704.43
40,295.29 278,574.88 1 ,495,599.50
50,955,527.64

791

STATE UNIVERSITY OF WEST GEORGIA
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

YEAR ACQUIRED IMPROVEMENTS OTHER THAN BUILDINGS Athletics Field,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 Natural Gas Distribution System Landscaping Parking Facilities Post Office Sewerage System Streets/Walks/Curbs Student Center Chiller Water System

INVESTMENT JULY 1, 1996
439,786.86 3,295.88 4,499.42
120,688.76 7,774.59 1,138.47 3,827.00
974,899.89 196,503.21 597,544.11
7,227.63 8,000.00 32,850.57 209,339.11 73,588.70 131,589.66 7,895.77 32,999.79. 241,411.64 70,283.00 35,131.49

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

76,372.47
100,000.00 9,950.00
24,000.00 92,974.02

439,786.86 3,295.88 4,499.42
197,061.23 7,774.59 1,138.47 3,827.00
974,899.89 196,503.21 697,544.11
7,227.63 8,000.00 32,850.57 219,289.11 73,588.70 131,589.66 7,895.77 32,999.79 265,411.64 70,283.00 128,105.51

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

3,200,275.55

303,296.49

0.00

0.00

3,503,572.04

LIBRARY COLLECTIONS General Acquisitions Donations

8,258,911.49

414,956.95

8,673,868.44 0.00

TOTAL LIBRARY COLLECTIONS

8,258,911.49

414,956.95

0.00

0.00

8,673,868.44

EQUIPMENT Administrative Offices Bookstore Computer Center Food Services Instructional Departments Library Physical Plant Post Office Residence Halls

2,438,959.92 25,039.78
1,732,927.04 222,154.22
5,395,048.41 578,072.25 728,760.55 58,296.86 41,533.55

1,304,238.33
233,990.29
469,826.89 73,871.15
122,595.88

195,889.59
39,555.50 1,048.00
29,482.83
111,095.71

13,100.32

3,547,308.66 25,039.78
1,927,361.83 221,106.22
5,848,492.79 651,943.40 740,260.72 58,296.86 41,533.55

TOTAL EQUIPMENT

11,220,792.58

2,204,522.54

377,071.63

13,100.32

13,061,343.81

TOTAL INVESTMENT IN PLANT

$72,251,969.34

$4,876,123.97

$379,597.13

$0.00 $76,748,496.18

792

STATE UNIVERSITY OF WEST GEORGIA
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

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 Foundation-General Athletics Kappa Delta Pi Student Services Activities T/G Art Fund Studies Abroad-Tours 96 League of Women Voters Jobs Ninety College of Arts & Sciences Phi Delta Kappa Club Fdn-Women's Athletics Phi Kappa Phi Club Residence Life Staff Development lnt'l Student Health Insurance Residence Hall Association Sigma Nu Club Intermission Southern Assn of Colleges & Schools Student Georgia Assn of Educatoos Sigma Phi Omega Jim Klee Forum Women and Politics Activity Fees-Short Courses Advertising Design Aramark Postage Deposits D P STraining Favero Fdn-Men's Athletics Ceramics Club Eclectic Donations Wesley Foundation Archaeology-Miscellaneous Business/Finance Development Fund Dept of Real Estate Overdue Library Materials Dept 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 Assn lnterdis Study of Arts Pre-College Program Adm Library Gifts & Memorial Funds Lock/Key Replacements Foundation-General Football Art Museum Seminar

FUND BALANCE JULY 1, 1996
$34.37 42.48 14.17 83.78
509.87 2,236.93
422.31 469.81 1,617.52 296.34 1,285.36 192.18
20.50 739.94
13.95 4,581.07 2,731.87
79.80 0.00
37.50 15.85 5,292.00 1,795.18 51.55 478.64 567.11 52.17 10.00 2,980.16 1,239.32 1,044.51 107.90 32.67 312.33 356.98
0.00 1,132.54
52.10 267.00 475.61 8,669.07 179.00
0.00 2,747.20
319.81 413.35 114.58
0.00 245.59 860.70 285.20 16,517.18 4,513.86
0.00 11,621.00
7,130.70 3.72
10,730.85

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

$175.00
700.00 220.62 4,772.91 541.31
90.00 1,299.82 1,291.66 25,902.73
235.00 800.00 571.80 23,610.00
50.00 5,330.00 7,353.19 1,200.00 8,803.15
500.00 40.00
30,366.00 288.80
2,315.38 1,500.00
2,364.00 1,000.00 1,117.00
300.00 910.68 1,300.00 16,532.70 789.09
150.00 838.80 2,892.00 250.00 1,595.80 2,768.85
658.49 200.00 5,688.30 3,000.00 1,402.64 872.84 64,751.67 4,330.00 12,180.60 2,930.31 5,067.00 25,647.30 40,794.55

$184.91 5.93
681.51 304.40 4,820.50 1,618.62 105.94 1,305.64 153.60 26,111.81
811.76 479.30 24,349.94
53.83 4,425.37 5,329.16
898.88 4,483.74
450.35 55.85
29,988.00 1'148.50 51.55 1,978.84 1,385.75
1,628.10 1,785.96
417.90 107.90 328.73 527.58 304.46 11,291.33 360.00
321.21 262.97 4,115.98
2,602.09
299.92 221.86 4,327.19 2,226.95 1,441.04 966.93 66,121.43 5,039.81 8,829.38 2,481.41 3,394.00 18,816.55 38,024.90

$24.46 36.55 32.66 0.00
462.28 1,159.62
406.37 463.99 2,755.58
87.26 1,520.36
180.42 113.00
0.00 10.12 5,485.70 4,755.90 380.92 4,319.41 87.15 (0.00) 5,670.00 935.48
0.00 815.18 681.36
52.17 10.00 3,716.06 453.36 1,743.61
0.00 3.94 695.43 1,352.52 5,241.37 1,561.63 52.10 95.79 1,051.44 7,445.09 429.00 1,595.80 2,913.96 319.81 771.92 92.72 1,361.11 1,018.64 822.30 191.11 15,147.42 3,804.05 3,351.22 12,069.90 8,803.70 6,834.47 13,500.50

793

STATE UNIVERSITY OF WEST GEORGIA
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSIT (Continued) Orientation Staff Meals Residence Halls/Buildings Damages Women's Studies Georgia's Elementary Principals Social Science Fair Residence Hall Social Fees Studies Abroad London 97 Studies Abroad Cuernavaca 97 Studies Abroad Tours 97 Studies Abroad Summer 96 Paris-Psychology Business/Finance Discretionary Gulf South Tournament Department of English Kappa Delta Studies Abroad-London R96 Studies Abroad-Cuernavaca R96 Business/Finance Staff Development SUWG History Club Phi Alpha Theta Coastal Archaeology Reading Materials-Special Projects Archaeological Curation Current Issue-Middle Level Educ Alpha Gamma Delta Carroll County Sertoma Club University Advancement Foundation-Continuing Education Career Development Testing/Counseling Short Courses Hospitality Dept of Biology SUWG Observatory History Dept Math/Physics Dept Economics - General Georgia Adult Ed Assn Music Practice Room Key Deposit Dept of Mngt & Business Info College of Educ:Special Projects Whole Language Conference Sigma Xi Interfraternity Council Littauer Foundation College of Business Dean's Office Studies in Social Science Chemistry Foundation American Chemistry Society Georgia's Political Heritage Phi Sigma Pi Christian Campus Fellowship President's Discretionary
TOTAL FUNDS HELD ON DEPOSIT

FUND BALANCE JULY 1, 1996
0.00 0.00 1,500.76 53.55 191.84 8,125.49
308.26 174.34
69.12 2,735.55
839.50 159.17
0.00 439.99
84.03 3,415.84
0.00 43.03 68.42
47.00 2,552.39 11,328.80 9,435.99
834.95 1,624.61 1,293.91
173.36
223.26 2,321.54 2,412.80 1,977.04
425.00 254.81 3,496.01 8,383.30
97.57 996.87
22.84 1,415.57
35.13 0.58
22.42
163,609.82

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

743.24 8,965.50
275.00 3,436.07
58.70 27,821.20 78,167.00 57,506.46 162,929.00 10,697.24 35,268.00
500.00 6,961.00 1,330.00
350.00 3,095.00 8,866.40
851.15 85.50 55.00
275.00 60.00
1,200.00 1,762.00
300.00 2,234.00
2,484.75 31,826.22 15,393.03
645.00 5,188.00
155.00 10,290.33
3,471.34 1,681.00 10,221.08
191.68
700.00 5,323.88
128.25 7,396.14
120.00
457.88 2,635.67

743.24 8,965.50
589.49 3,489.62
203.01 26,636.20 72,886.45 57,506.46 152,617.00
5,675.44 35,175.84
297.47 6,961.00 1,342.22
454.57 3,164.12 11,601.95
108.50
528.32
968.67 4.79
366.86 936.56
4,632.66 37,610.43 23,590.62
351.83 4,893.22
200.00 9,789.37
604.81 1,543.55 7,485.58
136.54 30.62
1,298.61 6,468.61
116.06 6,912.71
499.39
420.40 270.40

0.00 0.00 1,186.27 0.00 47.53 9,310.49 5,280.55 0.00 10,312.00 5,021.80 92.16 202.53 0.00 296.04 69.77 0.00 (0.00) 1,690.65 136.17 55.00 186.67 144.03 4,615.84 793.33 38.24 1.56 1,297.44 47.00 404.48 5,544.59 1,238.40 834.95 1,917.78 1,588.69 128.36 500.96 3,089.79 2,458.99 5,148.30 1,977.04 480.14 224.19 2,897.40 7,238.57 109.76 1,480.30 22.84 1,036.18 35.13 38.06 2,38i.69

830,391.70

785,507.95

208,493.57

794

STATE UNIVERSITY OF WEST GEORGIA
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS FOR DESIGNATED SCHOLARSHIPS Regents Scholarships
1 Regents Opportunity Funds Anonymous Appleby Trust Atlanta Bar Association Kiwanis Clubs R B Pamplin Electric Membership Assns Thomaston Mills Sony Music Art Associations Chick-Fil-A Inc Lions Club Rotary Club Carroll Co Educational Fdn Braswell Fund Summerville-Trion Trust J Aubrey Allen Yancey Foundation Po rex Reichhold Chemicals Holmes Foundation New York Times Inland Container Corp High Schools & PTAs Hatton Lovejoy Fulbright Scholarship Quaker Oats Company Jack B Parker Optimist Clubs Hospitals & Medical Auxiliaries Allendale Insurance Gilman Paper Co Fdn Wai-Mart Foundation Kroger Company Sororities & Fraternities Gus Thornhill World Carpets Education Associations Carquest James Eblen Civic Organizations Banking Institutions Masonic Lodges Newnan Civitan Club Women's Associations & Clubs Nabisco Workers Edward C Giles Other Churches Pilot Clubs Chris Gillespie Memorial Powers Playtex Miscellaneous Roadway Package System Dept of Education Federal Funds National Science Fdn Federal Funds
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

FUND BALANCE JULY 1, 1996
1,001.00 1,750.00
1'156.00
334.00 750.00 799.09 750.00
0.90 6,540.99

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

8,300.00 15,000.00
6,300.00 3,300.00 1,190.00 1,400.00 1,066.66 4,275.00 4,000.00 12,500.00 1,600.00 10,999.00 1,500.00 1,833.33
0.00 2,100.00
667.00 3,016.00 3,000.00
500.00 2,500.00 2,000.00
500.00 3,500.00 26,555.67 3,300.00 1,000.00 5,000.00 1,000.00 2,500.00 11,065.00 2,500.00 5,000.00 3,000.00 1,375.00 5,700.00 3,000.00 6,920.00 16,197.92
334.00 4,200.00 1,500.00 7,250.00 5,350.00 1,000.00 3,750.00
667.00 8,914.85 25,550.66 2,200.00
333.00 300.00 3,000.00 52,314.55 361.89 14,040,000.00 12,225.68

8,300.00 15,000.00
6,300.00 3,300.00 1,190.00 1,400.00 1,066.66 4,275.00 4,000.00 12,500.00 1,600.00 12,000.00 1,500.00 1,833.33 1,750.00 2,100.00
667.00 3,016.00 3,000.00
500.00 2,500.00 2,000.00
500.00 3,500.00 22,768.67 3,300.00 1,000.00 4,166.00 1,000.00 2,500.00 10,005.00 2,500.00 5,000.00 3,000.00 1,375.00 5,700.00 3,000.00 6,920.00 15,497.92
668.00 4,200.00 1,500.00 8,000.00 5,350.00 1,000.00 1,750.00
667.00 9,713.94 25,311.32 2,200.00
333.00 300.00 3,000.00 49,525.47 362.79 14,040,000.00 12,225.68

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 4,943.00 0.00 0.00 834.00 0.00 0.00 1,060.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 700.00 0.00 0.00 0.00 0.00 0.00 0.00 2,000.00 0.00 (0.00) 989.34 0.00 0.00 0.00 0.00 2,789.08 (0.00) 0.00 0.00

14,354,412.21

14,347,637.78

13,315.42

795

STATE UNIVERSITY OF WEST GEORGIA
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

PAYROLL OPERATIONS Payroll Deductions Uniform Laundry American Assn of Univ Professors Miscellaneous Deduction/Remuneration Federal Withholding Tax FICA/Employee State Withholding Tax Court Ordered Garnishment Tax Levy Group Insurance/Disability Credit Union Teachers Retirement Group Insurance/Health Group Insurance/Medicare Group Insurance/Life Supplemental Group Insurance/Life Family Savings Bonds Group Insurance/Northwestern University Foundation ORP1-TIAA ORP2-VALIC ORP4 Tax Sheltered Annuities HMO/Aetna LTD U SA A Mutual Fund F I C A/Medicare Deferred Compensation Dental Charitable Contributions Defined Contribution Employer Liability ORP1-TIAA Life Deduction Health Insurance Life Insurance Medicare Fl CA ORP2-VALIC T R S Contributions F I C A/Medicare ORP4 HMO
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1, 1996

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

0.09 250.20 137.11
53.73 28,398.90
7,190.64 869.50 513.29
13,180.80
120,610.50 5,481.50
176,686.26 $346,837.07

4,760.34 15,564.65 31,864.14 3,504,072.28 1,651, 766.30 1,202,167.38 21,054.30 4,666.54 34,252.84 252,229.06 996,955.77 692,929.70 48,544.00 140,746.97 22,241.29
9,041.25 24,950.42 46,550.16 285,912.58 99,430.50
4,900.48 916,578.12
3,032.40 40,511.43 16,686.50 413,812.07 25,240.00 255,473.30
911.00 86,345.38
345,312.47 195.96
2,823,847.15 137,239.13 197,882.00
1,651,766.29 118,574.80
2,695,958.82 413,812.06 7,272.40 13,018.44
19,258,070.67
$34,442,874.58

4,760.34 15,564.65 31,864.14 3,504,072.28 1,651, 766.30 1,202,167.47 21,183.57 4,803.65 34,281.44 252,229.06 996,955.77 693,080.00 48,544.00 141,964.67 22,229.54
9,000.00 24,950.42 46,550.16 285,912.58 99,430.50
4,900.48 916,578.12
2,446.10 29,742.62 16,686.50 413,812.07 25,240.00 254,751.30
911.00 86,345.38
345,312.47 195.96
2,826,871.30 137,109.13 197,882.00
1,651,766.29 118,574.80
2,695,958.82 413,812.06 7,272.40 10,501.26
19,247,980.60
$34,381,126.33

0.00 0.00 0.00 0.00 0.00 (0.00) 120.93 0.00 25.13 0.00 0.00 28,248.60 0.00 5,972.94 881.25 554.54 0.00 0.00 0.00 0.00 0.00 0.00 586.30 10,768.81 0.00 0.00 0.00 13,902.80 0.00 0.00 0.00 0.00 0.00 117,586.35 5,611.50 0.00 0.00 0.00 0.00 0.00 0.00 2,517.18
186,776.33
$408,585.32

796

Abraham Baldwin Agricultural College
FINANCIAL REPORT
For the Year Ended June 30, 1997

ABRAHAM BALDWIN AGRICULTURAL COLLEGE Tifton, Georgia

Harold J. Loyd
President

Floyd E. Wright
Vice President for Fiscal Affairs

797

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

ABRAHAM BALDWIN BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

-=nternrises RESTRICTED

TOTAL

$722,378.87
75,499.71
47,011.44 8,010.08

$766,658.59
31,972.25
250,751.12 75,000.00

($406,542.08) 424,584.23

$1 ,082,495.38
532,056.19
297,762.56 83,010.08

852,900.10 1,124,381.96

$415,421.65 356,120.61

$10,819.36 52,570.00 129,282.85

771,542.26

192,672.21

18,042.15 $0.00
0.00

0.00 0.00 0.00
1,995,324.21
$426,241.01 52,570.00
485,403.46 0.00
964,214.47

47,011.44 29,754.21
4,592.19

250,751.12
623,888.07 57,070.56
0.00

0.00 297,762.56
653,642.28 57,070.56
4,592.19

18,042.15

18,042.15

0.00 0.00

81,357.84

931,709.75

18,042.15

1,031,109.74

~852,900.10 $1,124,381.96 __j18,042.15 ____$1.995,324.21

798

AGRICULTURAL COLLEGE SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGENCY FUNDS

$62,624.67 1,785,181.09

$0.00

$454,840.29 0.00

$378,672.31

$0.00

$217,801.97

67,441.25 22,861,188.93
4,601,220.72 2,224,664.24 4,706,452.04

1,847,805.76 $0.00

0.00

454,840.29

$0.00

$454,840.29

378,672.31

34460967

$0.00

$0.00

217,801.97 $0.00

0.00

0.00

454,840.29

0.00

217,801.97

0.00

217,801.97

24,265.03 1,823,540.73

378,672.31 34,460,967.18

1,847,805.76

0.00

0.00

378,672.31

34,460,967.18

0.00

$217.801.97

799

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations Unexpended Plant Funds - EIT!C Trust Fund 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 To State Treasury- Lottery Funds/Regular 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 TRANSFERS
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, 1997

ABRAHAM BALDWIN
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enternrises

FUNDS RESTRICTED

$14,003,947.24

$0.00 3, 761,932.86

$0.00

2,223,435.28 1,398,515.60
176,023.09

6,193.83 14,010,141.07

499.96 3,762,432.82

424,584.23 4,222,558.20

TOTAL CURRENT
FUNDS
$14,003,947.24 3,761,932.86 0.00 0.00 2,223,435.28 1,398,515.60 0.00 176,023.09 0.00 0.00 0.00 0.00 6,693.79 0.00 424,584.23
21,995,132.09

14,033,650.31 (5,900.44) 562.00
14,028,311.87 (18, 170.80)

3,434,591.82

3,935,058.22

24,629.09

3,434,591.82 327,841.00

3,959,687.31 262,870.89

17,968,708.53 3,434,591.82
0.00
(5,900.44) 562.00 0.00
24,629.09 0.00
0.00 0.00 0.00 0.00
21,422,591.00
572,541.09

0.00 (18, 170.80)
(6,229.00) 105,757.64 $81,357.84

(195,468.49)

(195,468.49)

0.00

132,372.51

262,870.89

(284,170.10)

799,337.24

39,341.36

~931 ,709.75 ______$1.M.42.15

0.00 (195,468.49) (195,468.49) 377,072.60 (290,399.10) 944,436.24 ~1 ,031 '1b9.74

800

AGRICULTURAL COLLEGE
IN FUND BALANCES June 30, 1997

LOAN FUNDS $0.00

ENDOWMENT FUNDS
$0.00

6,226.00

Unexpended

PLANT FUNDS Renewals And Replacements

$0.00

$0.00

825,369.00

Investment In Plant
$0.00

55,150.30 61,376.30

71,231.76

459.30

2,151.75

0.00

899,211.81

15,882.54 88.00
15,970.54

2,711,515.42 2,711,515.42

20,359.72 1,211.95
26,497.95 48,069.62 13,306.68
0.00 13,306.68
_ _ 1,834,4_~~-=-0~
$1,847~80?.7.6

16.43

858,442.17 40,769.64

129,700.68 5,255.81

256,927.81

0.00

899,228.24

134,956.49

256,927.81

0.00

(16.43)

(118,985.95)

2,454,587.61

0.00

195,468.49

0.00

0.00

------------

0.00

(16.43)

195,468.49 76,482.54

0.00

- - - -1- 6.4- 3

302,189.77

$0.00 _______ i$JLOQ) _____$37M72.]_1_

0.00 2,454,587.61
32,006,379.57 $34,460,967.18

801

. ABRAHAM BALDWIN AGRICULTURAL COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Equipmentrrechnology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues
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 Hospital and Clinics Total Educational and General 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 To State Treasury- Lottery Funds/Regular
TOTAL OTHER TRANSFERS &ADDITIONS/DEDUCTIONS

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

$3,172,026.42
10,389,590.00 134,000.00

$0.00

$0.00

2,371,000.54 1,323,940.00
240,117.68

187,158.34 121,172.48 14,003,947.24
14,003,947.24

0.00 0.00
3,761,932.86
3, 761,932.86

3,935,058.22 3,935,058.22

7,223,327.98 88,259.01
920,643.82 1,157,485.83 2,890,053.43 1,647,422.24
106,458.00 14,033,650.31
14,033,650.31

0.00 3,434,591.82
0.00 3,434,591.82

587,805.18 381,947.53
67,600.00 185,150.83 144,076.60 2,568,478.08 3,935,058.22
3,935,058.22

6,193.83
5,900.44 (562.00)
11,532.27

(195,468.49) 499.96
(194,968.53)

262,870.89 262,870.89

NET INCREASE (DECREASE) IN FUND BALANCES

(~18,170.80)

~132,372.51

~262,870.89

TOTAL CURRENT
FUNDS
$3,172,026.42 0.00
10,389,590.00 134,000.00 0.00
2,371,000.54 1,323,940.00
0.00 240,117.68
0.00 0.00
187,158.34 0.00
121,172.48 17,939,005.46
3, 761,932.86
21,700,938.32
7,811,133.16 0.00
470,206.54 988,243.82 1,342,636.66 3,034,130.03 1,647,422.24 2,674,936.08
0.00 17,968,708.53
3,434,591.82
0.00
21,403,300.35
262,870.89 (195,468.49)
6,693.79
5,900.44 (562.00)
I
79,434.63
$377,072.60

802

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

RI!VENUES 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

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hosgital

Activities

$13,816,847.40

$187,099.84

5,636.24

557.59

TOTAL REVENUES AND OTHER ADDITIONS

13,822,483.64

187,657.43

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

13,846,744.60
(5,900.44) 562.00 0.00

186,905.71

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

13,841 ,406.16

186,905.71

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers

TOTAL TRANSFERS AMONG FUNDS

0.00

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

(18,922.52)

751.72

ADJUSTMENTS/RECLASSIFICATIONS

(6,229.00)

BEGINNING FUND BALANCE

76,755.15

29,002.49

AUXILIARY ENTERPRISES
$0.00 3, 761 ,932.86
499.96 3,762,432.82 3,434,591.82
3,434,591.82 (195,468.49) (195,468.49) 132,372.51 799,337.24

FUND BALANCE, JUNE 30, 1997

~51,603.63

~29,754.21

$931,709.75

TOTAL
$14,003,947.24 3,761,932.86 0.00 0.00 0.00 0.00 0.00 6,693.79 0.00
17,772,573.89
14,033,650.31 3,434,591.82 0.00 0.00 (5,900.44) 562.00 0.00 0.00
17,462,903.69
0.00 (195,468.49)
(195,468.49)
114,201.71
(6,229.00)
905,094.88
$1,013,067.59

803

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

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 Equpiment!Technology/Construction Trust Fund Federal Grants and Contracts State Grants and Contracts Private Gifts, Grants and Contracts Sales and Services of Educational Departments Library Fines 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 Rents Flexible Spending Program Traffice Fines Miscellaneous Returned Check Charges Student Activities - Other Traffic Fees
Total Educational and General

UNRESTRICTED

RESTRICTED

TOTAL

$2,511 ,276.50 360,930.50 0.00 180,148.42 106,458.00 13,213.00
10,028,375.00 116,215.00 245,000.00 134,000.00
1,752.58
160,127.62 25,278.14
43,500.28 (43,500.28)
11,804.26 1,211.95 4,880.00 7,944.83 0.00
28,668.00 (111.53)
26,647.10 2,009.45 2,063.00 6,951.42
29,104.00
14,003,947.24

$0.00 2,371,000.54 1 ,323,940.00
240,117.68
3,935,058.22

$2,511 ,276.50 360,930.50 0.00 180,148.42 106,458.00 13,213.00
10,028,375.00 116,215.00 245,000.00 134,000.00
2,371 ,000.54 1 ,323,940.00
240,117.68
1,752.58
160,127.62 25,278.14
43,500.28 (43,500.28)
11,804.26 1,211.95 4,880.00 7,944.83 0.00
28,668.00 (111.53)
26,647.10 2,009.45 2,063.00 6,951.42
29,104.00
17,939,005.46

804

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

CURRENT FUNDS REVENUES Auxiliary Enterprises Student Housing Rents - Dormitories Food Services Sales - Cafeteria/Contracted Sales - Snack Bar/Contracted Stores and Shops Sales - Bookstore Intercollegiate Athletics Athletics - Fees Other Income -Athletics 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

970,986.15
1,065,038.18 4,655.39
1,051,327.18
247,726.65 6,512.62

970,986.15
1,065,038.18 4,655.39
1,051,327.18
247,726.65 6,512.62

248,648.10 62,897.52 63,356.53 40,784.54
3,761,932.86

248,648.10
62,897.52 63,356.53 40,784.54 3,761,932.86

~17,765,8~0.10 ~~5,058.22

$21,700.938.32

805

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

GENERAL ACADEMIC INSTRUCTION

Division ofAg/Forestry Resource

Agriculture/Forest Resources

Agricultural Lab

Div of Business Administration

Business Administration Regular

Division of Humanities

Humanities Regular

South Georgia in Literature

Humanities/Music Program

Excellence In Education-ELSe

Div of Health/Phy Educ/Recreation

Health/Phy Ed/Rec Regular

Div of Science/Mathematics

Science/Mathematics Regular

Q)

Division of Nursing

0
Ol

Nursing

Division of Social Science

Social Science

Social Science-Lottery-Non Mate

Police Academy

Division of Evening Programs

Evening Programs

Distance Learning Programs

Connecting Teachers & Tech/Lot!

Connecting Teachers & Tech/Sp I

Dept High Tech Classroom-Non/M L

Foreign Language Collaborative

Ins! Technologies-Lottery-Non M

Distinguished Teachers-Part-T

COMMUNITY EDUCATION

Division of Adult Education

Continuing Education

Georgia Tech Literacy Program

Youth Connection

Natural Resources Workshop

PREPARATORY AND REMEDIAL INSTRUCTION

Division of Learning Support

Developmental Studies

TOTAL INSTRUCTION

ABRAHAM BALDWIN AGRICULTURAL COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

--- ---.

------

Uorestricted

Restrictecl _ _______IQ!f!l

-

-

-

-

-

-

-

-

-

-

-

-O---B---J--E-

CT
- -

-

CLAS
-- ----------

SIFIC
--------

A

T

I

ON
------~-----

------------

Operating

Personal

Supplies &

_Se_[Yi_!::e~---- _____ Ir<~YeL

=:cc=EJ<gen~,~!>__c=-" -=--=l;<l_HiJ>mep~=

$1,012,634.00 97,437.68
554,259.04 0.00
979,953.72 26,266.75
516,741.80 932,370.42 656,323.34 845,160.51
1,499.93
191,966.56 32,204.16 144,848.90 57,942.86 100,927.37 53,192.80 45,360.74
152,812.02 94,218.13
_7_2! ,207 -~5
?,22},~2?-9~

$0.00 8,000.00
0.00 8,532.83 6,600.00 79,511.96 347,117.11
66,770.00 24,912.50

$1,012,634.00 97,437.68
562,259.04
979,953.72
26,266.75 8,532.83
516,741.80
938,970.42
735,835.30
845,160.51 1,499.93
347,117.11
191,966.56 32,204.16 144,848.90 57,942.86 100,927.37 66,770.00 53,192.80 70,273.24

11,600.00 21,674.31 11,936.47

152,812.02 11,600.00
115,892.44 11,936.47

1, 150.0Q_ -- -- 7J8,_3~J.2~ ~87,8_05,1!! ___7,!!1_1,_1~3.1

$867,674.28 50,028.39
507,953.36 935,755.26
13,543.54
474,468.92 900,045.92 709,324.34 805,590.56 274,814.44 174,922.78
1,927.55 48,230.82 26,402.61 58,941.88
81,854.96 4,935.36 70,466.29 5,290.15
684,697.24 _,696,868.65

$6,680.46
1,049.91 2,825.47
0.00 814.35
2,092.93 2,254.90 8,054.09 4,484.42 1,393.32 4,002.20 1,965.76
776.30 488.28 1,582.97
684.76 151.28
4,474.40 ,.3,775.80

$62,755.76 44,909.29
23,162.24
24,478.53 0.00
11,908.86 8,532.83
33,775.07
33,981.36
17,235.66
27,285.53 1,499.93
70,909.35
8,847.58 21,549.61 34,362.34
1,623.74 29,047.44 4,662.96
5,845.39
70,272.30 6,664.64 45,274.87 6,646.32
27,78_1.61
623,013.21

$75,523.50 2,500.00
30,093.53 16,894.46
6,404.88 2,688.24 1,221.21 7,800.00
0.00 4,194.00 8,727.00 108,520.80 7,312.00 71,879.93 35,216.15 53,192.80 3,903.00
0.00
11,404.00 447,475.50

PUBLIC SERVICE Community Services
Arts & Humanities Program Upward Bound
Upward Bound

TOTAL PUBLIC SERVICE

ACADEMIC SUPPORT

Libraries

Baldwin Library

Baldwin Library

Media Services

Baldwin Library - Lottery

Ancillary Support

Farm Operation

Academic Administration

00

Vice President/Dean of Academic Affairs

0
-..I

Vice Pres/Dean of Academic Affairs

Minority Advising Program

Academic Intervention Mgmt-AIM

Academic Computer Support

Postsecondary Readiness Enrichm

TOTAL ACADEMIC SUPPORT

STUDENT SERVICES Student Services Administration
Vice Pres/Dean of Student Affairs Counseling and Career Guidance
Office of Counceling & Career Guidance Student Support Services Job Placement Center Financial Aid Administration Office of Financial Aid Student Activities Student Activities Program Student Admissions Office of Admissions Office of Registrar

TOTAL STUDENT SERVICES

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted.

Total

Personal ... $e['lices

OBJECT CLASSIFICATION

operating

Supplies &

Travel

cc=El<Pftn~c\~ ~c..:.~

,~HIJieQ;~~IlJ.

88,259.01

144,643.27

... 237,304.26

88,259.01. ...... 381,9E-53

232,902.28 .. 2~7,304.26 479,?()6,.54

116,608.56

2,154.19

114,139.53

. ~

~

13_1,41t6.

...

. __ 2.132,?5_

.1 02~28.5]3

.. . 248,020.22

4.?8_7.04_ - __216.1~?5.?6

- 1.471.Q?. 1,4_I4.02

363,852.02 47,732.01 11,751.00
19,133.90
174,728.84 84,381.22 96,962.92 122,101.91
920,643,8,?

12,000.00
600.00 55,000.0() 67,600.00_

363,852.02 47,732.01 23,751.00
19,133.90

233,110.00 46,315.08

1,369.33

174,728.84 84,381.22 97,562.92 122,101.91
.5~.()()()_.00

153,865.46 72,963.48 55,609.73 38,771.68
.. _13,0J.0:49_

----- ~

4,039.34 2,109.56
171.65 178.91 843.63

-~88_,_?13):12. _ . __61_~,Z0!).9_?

8,71~~42

0.00 17,901.68
1,416.93 1,656.80
13,451.02

111,471.01 22,094.20 5,682.88

8,164.86 7,424.18 15,549.54 49,819.32 39,201.88
_1.4,.!16 .2J.

8,659.18 1,884.00 26,232.00 33,332.00 1,8_fl.4,()0.
.... ?.11..?3J)..2]_

118,939.78

126,792.25 18,399.62

168,580.90 16,569.93

188,792.35

186,905.71

267,837.61
2~~.818.51

----------

.. 1.157,185.83

... __18.Q.1Q.8~

118,939.78

112,213.30

126,792.25 168,580.90 34,969.55

114,840.37 153,343.81
30,735.82

188,792.35

166,605.32

186,905.71

9,580.84

267,837.61 - - 219)!j 11_.~1

217,735.10 .. 21(3.?()2.91

...1~42..36.~13. - _1 ,021,?!)7.47

1,778.08
617.62 2,892.84
56.50
1,303.46
7,869.70
10,557.97 568.35
25,644.52

4,549.40
9,054.26 6,858.23 2,771.23
15,924.57
156,338.37
37,191.54 _28,2.Q?,25
260,889,85

399.00
2,280.00 5,486.02 1,406.00
4,959.00
13,116.80
2,353.00 1,345.00
34,~44.82

ABRAHAM BALDWIN AGRICULTURAL COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND

C -

L--A

S---S- I--F-- -I-

C

A

T--I-O ----N----------

OBJECT CLAS--S----I-F---IC-ATION -

----~--

-

--------- ---

- - - - - . -~-------------------------~

Operating

Personal

Supplies &

INSTITUTIONAL SUPPORT

Unrestricted

Restricted -----

__ __ TotaL ____

_ _S_~ry[ces
. ----- ---- --

_______ Trav!ll__

c==~~P.~IJ~~Lc~ -cc_E[IliP!tl~!JL_-c

Executive Management

Office of the President

194,416.72

194,416.72

178,673.25

1,468.06

5,721.35

8,554.06

Fiscal Operations

Office of Fiscal Affairs

383,485.68

383,485.68

329,333.04

2,599.55

44,970.09

6,583.00

General Admin & Logistical Services

Office of Human Resources

84,667.72

84,667.72

81,279.34

1,058.74

2,329.64

0.00

Procurement

64,151.49

64,151.49

60,168.95

35.35

3,947.19

0.00

Post Office

125,529.41

125,529.41

39,539.73

151.15

85,838.53

0.00

Public Safety

279,620.62

4,260.20

283,880.82

261,660.42

499.56

19,440.84

2,280.00

Administrative Computing Support

Computer Services Center

483,602.78

483,602.78

279,471.85

15,231.21

133,423.61

55,476.11

Public Relations and Development

Office of Public Relations

146,638.15

146,638.15

134,939.21

865.91

6,740.54

4,092.49

Office of Development & Alumni

202,576.26

8,107.35

210,683.61

176,033.88

833.32

19,981.15

13,835.26

General Institution

General Institutional Expenses

Q)

College Services

0
Q)

General Institutional Expense-R

122,921.23 146,245.65

122,921.23 146,245.65

115,206.44 39.50

381.20 7,724.83

5,268.59 121,574.18

2,065.00 16,907.14

Less Charges to Uses Departments

(43,500.28)

(43,500.28)

(43,500.28)

Promotion-General

108,597.47

108,597.47

108,597.47

Professional Development

23,024.83

23,024.83

4,600.00

2,702.00

15,722.83

0.00

Radio Station-WABR-FM

484.77

484.77

. 484.77

Institutional Research

74,865.11

74,865.11

66,510.26

1,534.43

6,820.42

Other Staff Benefits

451,273.92

451,273.92

451,273.92

College Work Study Program - On Campus

College Work Study Program-On Campus Program FY 97

41,451.90

124,348.15

165,800.05

165,800.05

College Work Study Program-Off Campus

College Work Study Program-Off Campus Program FY 97

~-------Z,360.90 -- _______l,_:3__Q.~Q_ -- - - ------- -

. --- ~--- __]l~60.~Q_

TOTAL INSTITUTIONAL SUPPORT

2_.13~QPJi~,<1-~ --~- ~1.Ql~~Q ___3_.Q~,! 3Q~O~

?.E8l?~.79_ - - ___ }_~.0~~}_1_

_71(),521 ,!l.Z. - - ___ 109,?~~.06

OPERATION & MAINTENANCE OF PLANT
Physical Plant Administration Director of Plant Operations Building Maintenance Dept of Maintenance/Bidgs/Equip Custodial Services Dept of Cleaning Services-Bidgs Utilities Utilities
Landscape and Grounds Maintenance
- - Department of Groundskeeping
TOTAL OPERATION &MAINTENANCE OF PLANT

112,755.80

112,755.80

110,663.43

557,235.81

557,235.81

364,652.77

405,516.34

405,516.34

365,645.10

403,537.31

403,537.31

- !~27~.913 ------------ - ________1~-~d76:_98_ ---~1_3?,671.~2

1,6_4?1122.24 ___ __ _____ _______1_,6_4Z.-t??.21 --- -~1~.~~:~?

1,313.65 . - - !,3_~.()5

778.72 164,738.04
39,871.24 403,537.31 - 35_.70_5.36 - 6_44,639:67

27,845.00 . _2_7,845.00

SCHOLARSHIPS AND FELLOWSHIPS Scholarships Scholarships and Fellowships
HOPE Grants SEOG-FY 96 Pell Grants-FY 96 Scholarships-State Fee Waivers
TOTAL SCHOLARSHIPS AND FELLOWSHIP

TOTAL EDUCATIONAL AND GENERAL EXPENDITURES

AUXILIARY ENTERPRISES EXPENDITURES

STUDENT HOUSING

Branch Hall

oo

ComerHall

g

Creswell Hall

Mitchell Hall

Fulwood Hall

Chandler Hall

Director of Housing

TOTAL STUDENT HOUSING

FOOD SERVICES Donaldson Dining Hall/Contracted Snack Bar/Contracted

TOTAL FOOD SERVICES

STORES AND SHOPS Bookstore

TOTAL STORES AND SHOPS

ABRAHAM BALDWIN AGRICULTURAL COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal __ Seryi<:;es

O' --B-

J
--

E
--

C

T

C

L

A

S

S

I

F

I

C

A
----

T --

I.

ON --- --

Operating

Supplies &

_]ravel __

- cE:><pe~~L

EquipiT1~D1ccc_

106,458.00 1 06,458.00_
14,03~.650.31

775,735.89 158,896.73 1 ,633,845.46
2,568,478.08

775,735.89 158,896.73 1 ,633,845.46 1QI),45.QO
2,67_4)~_36.08-

0.00
---------

~.935,058.22

17 ,!1_68, 7_()1!_:53

_11 ,7}2,]14.~7-

775,735.89 158,896.73 1,633,845.46 1()6_.458.00

0.00 ___ ?,6?_1.!)3_(),()8_

0.00

11,1_._~-

,28_(1,()()3.1_ -- .. --83_?_,_1_7_1~

181,441.18 42,383.58 41,445.50 222,497.33 179,919.71 223,319.08 198,228_.89
-1 ,089_,2}!).~7-

181,441.18 42,383.58 41,445.50 222,497.33 179,919.71 223,319.08 - 191!_.~?8~1!_9

99,277.36 24,353.99 20,623.21 131,868.88 104,807.22 127,946.03
1?7,228.7~

0.00 _1,()89,23_.P - 1)81),JQ!5"18

932,965.10 24,2_4_2.6_1
95J,207.74

932,965.10 - - - - ~4]?42&_4
0.00 --- 957_,2()7.71

57,647.85 _1?,51!5:31_
_71 '16_3_.16

- !)()3,1317_}~ ----------- ______!)Q_3_.17._7_? ---- 1_1_3_,_76!).3_!)_

9()3,81]_.7. ---- ____0.0()_

- 90?._1!_17._7?

. 113,769.35

87.70 14.64 24.20 318.63 203.04 110.48 - 3_,:!_1_1-~?-

82,076.12 18,014.95 20,798.09 90,309.82 74,909.45 95,262.57
- ____ 1_7_._7!)!)_.1!_5

3,9n94

- 3_!l!h1_!5_1).!5_

110.24 17.23
127.47

875,207.01 __1(),7_JQ.JQ
885,917_.11

0.00
-- ----~---
0.00

1,003.65

78!),01<1}.?_

0.00

- J,Q03_.6!)

- 789,0_41.7_2

0.00

ABRAHAM BALDWIN AGRICULTURAL COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES V:ear Ended June 30, 1997

AUXILIARY ENTERPRISES EXPENDITURES ATHLETICS
Intercollegiate Athletics-Women Women's Softball Women's Tennis Women's Volleyball
Intercollegiate Athletics-Men Men's Baseball Men's Basketball Men's Tennis
Intercollegiate Athletics-Other Transportation Dues Rodeo Team Contingency

(Continued)

FUND

CLASSIFICATION
--- -------

Unrestricted

Restricted

Total

OBJECT CLASSIFICATION ------------------ -- --- ---- -

---~-------------------

Operating

Personal

Supplies &

___ S~ryic;_es______

Tr&v~~=--= c-c__ !;J<P~!J~~~.=--

EqYJ_e!_!J~mL=~

36,623.52 20,448.42 16,519.66
41,839.68 36,375.00 18,618.77
16,043.80 3,300.50 6,681.96 14,509.79

36,623.52 20,448.42 16,519.66
41,839.68 36,375.00 18,618.77
16,043.80 3,300.50 6,681.96 - 1.4.09}~

38.00

346.93 583.96 1,866.18
49.95 309.20 246.34
1,142.31 1 '9) 1.Q_(i

36,276.59 19,864.46 14,615.48
41,789.73 36,065.80 18,372.43
16,043.80 3,300.50 5,539.65
___ 1_~,548,?~ -

TOTAL ATHLETICS

(X)

o

OTHER SERVICE UNITS

Vending

Student Health Services

Transportation System

210,961.10
26,463.46 207,237.70
39,668.8~

0.00

.... 210.~._1.1!)

26,463.46 207,237.70 ... - _____ 3!),_~8.3.

38.00 155,342.03

. 6,5()~~9~ 17.52

.. _2_0~b4_1_I._1?

---- ---- 0.00

26,463.46 51,878.15 . ~._8_,_83

TOTAL OTHER SERVICE UNITS

273.~6_9_.99_ -

0.00 _____ 27~,36~Jl.~ - ____j55,:3_42.Q_3

17.52 - __ 11~0_10,~i

0.00

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

3,434,591.(!2

. _3,4_3_4.~91.2_

.. 1 .()~,418.0?

11 ,627,1_ . - -~,:3_9),54)._?9_

0.00

TOTAL CURRENT FUND EXPENDITURES

$1],468,242.13

- $3,9:}5,058.22

$21 ,W3,3_0J).3~
-- ----- .. ---

_$12,7_!i9,1_32Jl~

$130,446.25

$7,681.~4~-"4

- -

----- -

..
--

$-.-!-3-3-2-..-1-7-_-1-.-6-7-'_-

REVENUE Student Fees
Fees-Student Activities Other Sources Student Activities
Sales - Advertising - Stallion Sales - TABAC Beauty Revue Sales - Miscellaneous Sales - Student ID Cards Sales - Swimming Pool Sales - Aquatics
TOTAL REVENUE
EXPENDITURES Intramural Athletics Social and Entertainment Activities
Cultural Programs Social Programs Entertainment Programs Student Government Student Government Association 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, 1997
$3,438.12 850.00 197.50 165.00
1,693.30 607.50
34,135.69 14,816.35 56,561.34

$180,148.42

6,951.42
14,584.31
105,513.38 19,375.29 36,485.01 10,947.72

187,099.84
186,905.71 194.13
29,002.49 557.59
29 754.21

811

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30, 1997

REVENUES Student Fees
Fees -Athletics Fees- Other
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Men's Basketball Men's Baseball Men's Tennis Women;s Tennis Women's Softball Rodeo Team Women's Volleyball Other Expenses
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted
ENDING FUND BALANCE

$247,726.65 6,512.62

$254,239.27

36,375.00 41,839.68 18,618.77 20,448.42 36,623.52
6,681.96 16,519.66 33,854.09

210,961.10 43,278.17 13,792.39
$57,070.56

812

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FE!DERAL FUNDS College Workstudy Program Pelt Grant Supplemental Educ Opportunity Grant Student Support Services Upward Bound Upward Bound - USDA Peach Migrant Education Program U S Department of Justice Southern Arts Federation
TOTAL FEDERAL FUNDS
STATE FUNDS Regional Police Academy Georgia Council for the Arts Community Development Grass Roots Grass Roots Arts Prog./Tift Georgia Tech Literacy Program Foreign Language Collaborative Post-secondary Readiness-PREP Science Olympiad Helping Outstanding Pupils Educationally
TOTAL STATE FUNDS
PRIVATE FUNDS ABAC Alumni Foundation Community Development - Foundation Natural Resources Program South Georgia Medical Center-Clinical South Georgia Medical Center-Regular South Georgia Medical Center-Other CWSP - Off Campus - Matching Excellence in Education - ELSC
TOTAL PRIVATE FUNDS

FUND BALANCE JULY 1,1996

RECEIPTS

DEDUCTIONS/TRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

($31,342.55) 0.00 0.00 0.00 0.00 0.00
3,392.15 0.00
(2,450.00)
(30,400.40)

$189,585.49 1,433,333.83
166,841.56 168,580.90 229,086.26
8,218.00 25,339.24
0.00 2,450.00
2,223,435.28

$146,438.68 1,633,845.46
158,896.73 168,580.90 229,086.26
8,218.00 21,674.31
4,260.20 0.00
2,371,000.54

$11,804.26 4,880.00 7,944.83 0.00
24,629.09

($0.00) (205,391.63)
(0.00) 0.00 0.00 0.00 7,057.08 (4,260.20) 0.00
(202,594.75)

(171,497.52)
(49,556.00) 666.05
(1,500.00) (2,900.00)
0.00 0.00 (20,803.53)
(245,591.00)

437,255.23
49,556.00 13,108.95
1,500.00 14,500.00 66,770.00 55,000.00
6,600.00 754,225.42
1,398,515.60

347,117.11
46,042.00 15,075.00
0.00 11,600.00 66,770.00 55,000.00
6,600.00 775,735.89
1,323,940.00

0.00
0.00 0.00
0.00
0.00 0.00 0.00
0.00

(81,359.40)
(46,042.00) (1,300.00) 0.00 0.00 0.00 0.00 0.00
(42,314.00)
(171,015.40)

0.00 0.00 6,140.79 29,142.37
(1,725.00) 0.00
{2,395.50)
31,162.66

61,640.85 83,526.27
5,795.68 7,565.93 4,114.07 1,725.00 1,840.30 9,814.99
176,023.09

54,769.85 83,526.27 11,936.47 79,511.96
0.00 1,840.30 8,532.83
240,117.68_

0.00 0.00 0.00 0.00
0.00 0.00 0.00
0.00

6,871.00 0.00 0.00
(42,803.66) 4,114.07 0.00 0.00 (1,113.34)
(32,931.93)

TOTAL RESTRICTED FUNDS-CASH BASIS

(244,828.I!)

3,797,973.97

3~935~58.22

24 629.09

AMOUNTS EXPENDED BUT NOT REIMBURSED

- - - - 42~584.23

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS _________i~:3AL:3_6_ ~14,222~QQll2~0~ ~_Q..Q?lt2_2_ _ _$~629.0_9_
-------

(406,542.08) 424,584.23 $18,042.15

813

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

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 Administrative Allowance - Perkins Loan Collection Costs Perkins Capital Contribution Re Federal Institution
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $1,834,499.08

ENDOWMENT FUNDS
$0.00

1,834,499.08

0.00

TOTAL
$1,834,499.08 0.00
1,834,499.08

51,203.60 170.80
6,226.00 3,775.90 61,376.30
20,359.72 1,211.95
16,929.95 9,033.00 535.00
48,069.62
0.00 $1,847,805.76

0.00
0.00 0.00 $0.00

51,203.60 170.80
6,226.00 3,775.90 61,376.30
20,359.72 1,211.95
16,929.95 9,033.00 535.00
48,069.62
0.00 0.00 0.00
~1.847,805.76

814

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, 1997

FUND BALANCE JULY 1, 1996

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE &TRANSFERS JUNE 30, 1997

$1 ,569,853.68 101,169.92 139,381.25
898.39 1,916.00 1,618.59 6,366.85
528.77 5,784.50 1,329.14
139.65 4,733.16
779.18
1 ,834,499.08
~1 ,834,499.08

$63,726.34 4,408.08 (6,928.92)
134.12

$35,224.24 11,231.05 1,614.33

36.68

61,376.30
~61,376.30

48,069.62
~48,069.62

$0.00
0.00
~0.00

$1,598,355.78 94,346.95
130,838.00
898.39 2,050.12 1,618.59 6,366.85
528.77 5,821.18 1,329.14
139.65 4,733.16
779.18
1,847,805.76
~1 ,847,805.76

815

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS Major Repair/Rehabilitation Funds Interest Income Salvage Sales
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Buildings Tift Hall Maintenance Shop Herring Hall Lewis Hall Britt Hall Music Building Weltner Hall Thrash Gymnasium Bowen Hall Gaines Hall King Hall Howard Auditorium Branch Student Center Moultrie Center Conger Hall Moore Nursing Ed Bldg Gressette Gymnasium Central Plant Claude Gray Science Bldg Branch Hall Donaldson Dining Hall Creswell Hall Chandler Hall Comer Hall Total Buildings
Improvements Other Than Buildings Sidewalk Paving Parking Lot Lights Tennis Courts Parking Lots/Roads
Total Improvements Other Than Buildings
Equipment Emergency Call Boxes Auxiliary-Other
Total Equipment
Expenditures Not To Be Capitalized Dormitories Tift Hall Conger Hall Agricultural Engineering Building Moore Nursing Ed Building Britt Hall Learning Resources Center Gressette Gymnasium Clean Air Act Study Moultrie Center
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS

Unrestricted
$825,369.00 71,231.76 2,151.75
898,752.51

UNEXPENDED Restricted $0.00
0.00

Total

RENEWALS AND REPLACEMENTS

$825,369.00 71,231.76 2,151.75

15,882.54

898,752.51

15,882.54

12,500.00 25,000.00
3,925.00 3,925.00 19,306.00 6,293.00 84,955.00 124,543.88 51,380.16 1,690.92 20,184.29 7,398.00 74,438.00 24,536.80 67,611.27 8,391.57 8,310.00 187,623.44 45,421.00
3,265.00
780,698.33
20,805.63 10,662.53
6,000.00 9,803.18 47,271.34
30,472.50
30,472.50
6,831.12 2,377.11 1,804.50 3,502.46 5,131.44 3,696.50 3,788.00 2,489.59 11,148.92 40,769.64
899,211.81

0.00 0.00 0.00
0.00 0.00

12,500.00 25,000.00
3,925.00 3,925.00 19,306.00 6,293.00 84,955.00 124,543.88 51,380.16 1,690.92 20,184.29 7,398.00 74,438.00 24,536.80 67,611.27 8,391.57 8,310.00 187,623.44 45,421.00
0.00 3,265.00
0.00 0.00 0.00 780,698.33
20,805.63 10,662.53
6,000.00 9,803.18 47,271.34
30,472.50 0.00
30,472.50
0.00 6,831.12 2,377.11 1,804.50 3,502.46 5,131.44 3,696.50 3,788.00 2,489.59 11,148.92 40,769.64
899,211.81

10,220.13 0.00
30,293.40 11,931.26 28,624.31 81,069.10
0.00
48,631.58 48,631.58
5,255.81
5,255.81 134,956.49

816

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises ' Unassigned Surplus 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

0.00 0.00

0.00

0.00

16.43 459.30

{16.43)

(0.00) 0.00
(~0.00)

0.00 0.00
~0.00

Total

RENEWALS AND REPLACEMENTS

0.00 0.00
0.00
16.43 459.30
0.00 (16.43)

195,468.49
195,468.49
302,189.77 88.00

(0.00) 0.00
(~O.OQ)

378,672.31 $378,672.31

817

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT INPLANT Year Ended June 30, 1997

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 Repair and Rehabilitation Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Gifts
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Prior Year Accounts Payable Adjustment
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$32,006,379.57 0.00

$32,006,379.57

727,540.66 104,631.01

832,171.67
854,811.90 858,442.17 129,700.68
36,389.00

2,711,515.42

256,468.51 459.30

256,927.81 34,460,967.18
0.00 $34,460,967.18

818

LAND Campus and Farm F'arm/Aisobrook Tract Farm/Davis 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 Learning Resources Center 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 Moultrie Center Picnic Shelter
TOTAL BUILDINGS

. ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

YEAR

INVESTMENT

ACQUIRED JULY 1, 1996

$10;000.00 16,600.00 40,841.25

67,441.25

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30. 1997

$0.00

$0.00

$0.00

$10,000.00 16,600.00 40,841.25

0.00

0.00

0.00

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

778,078.52 14,371.26
211,351.15 141,858.63 254,462.26 657,198.47 198,935.62 344,649.10 214,780.35 647,795.29 1 ,366,189.49 160,030.42 571,979.14 229,296.63
75,931.36 47,699.00 1,677,861.09 1 ,060,344.59 3,821 '123.11 70,253.86 889,956.61 420,062.10 610,937.80 303,568.90 350,400.00
4,983.00 481,538.23 132,715.85
32,514.98 1,147,039.16 1 '195,245.92 1,203,918.23
422,271.35 306,376.85
62,702.28 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
407,689.00 1,665.00
21,900,880.80

8,310.00 124,543.88
7,398.00 84,955.00 28,624.31
3,925.00 12,500.00
3,925.00 51,380.16 74,438.00 187,623.44
25,000.00 3,265.00
11,931.26 20,184.29 67,611.27
6,293.00 45,421.00 19,306.00
30,293.40 8,391.57 1,690.92
10,220.13
123,536.80
960,767.43

459.30 459.30

0.00

786,388.52 138,915.14 218,749.15 226,813.63 254,462.26 685,822.78 202,860.62 357,149.10 218,705.35 699,175.45 1,440,627.49 160,030.42 759,602.58 229,296.63 75,931.36
72,699.00 1,681 '126.09 1 ,072,275.85 3,821 '123.11
90,438.15 957,567.88 426,355.10 655,899.50 322,874.90 350,400.00
4,983.00 511,831.63 141 '107.42
34,205.90 1,147,039.16 1 '195,245.92 1,214,138.36
422,271.35 306,376.85
62,702.28 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
531,225.80 1,665.00
22,861 '188.93

819

ABRAHAM BALDWIN AGRICULTURAL COLLEGE .
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

YEAR ACQUIRED IMPROVEMENTS OTHER THAN BUILDINGS Campus Mechanical System Water System Electrical System Bell System Fences Pond Irrigation Campus Landscape Pastures Sewerage System Tennis Courts Swimming Pool Baseball Field Storm Drainage System Sidewalk Paving Parking Lot Lights Distribution System Parking Lots/Per Road Chiller/Boiler Campus Signs Energy Management Essex Telephone

INVESTMENT JULY1,1996
470,471.54 151,101.54 298,978.30
1,563.27 4,274.26 5,539.40 101,664.01 3,830.16 31,812.42 107,537.24 167,454.59 6,835.25 8,000.00 48,671.84 47,975.54 864,438.91 721,872.41 657,192.60 7,097.20 74,497.00 17,330.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

3,798,137.48

LIBRARY COLLECTIONS General Acquisitions Donations

2,120,033.23 0.00

TOTAL LIBRARY COLLECTIONS

2,120,033.23

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

6,000.00
20,805.63 10,662.53 755,811.90
9,803.18 0.00

470,471.54 151,101.54 298,978.30
1,563.27 4,274.26 5,539.40 101,664.01 3,830.16 31,812.42 113,537.24 167,454.59 6,835.25 8,000.00 69,477.47 58,638.07 1,620,250.81 731,675.59 657,192.60 7,097.20 74,497.00 17,330.00

803,083.24

0.00

0.00

4,601,220. 72

104,631.01 104,631.01

0.00

2,224,664.24 0.00

0.00

2,224,664.24

820

EQUIPMENT Gressette Gym Thrash Gymnasium Howard Auditorium Wellner Hall Tift Hall Bowen Hall Branch Student Center Evans Health Center Central Plant-Boiler New Warehouse Maintenance Shops Donaldson Dining Hall Learning Resources Center King Hall Conger Hall Music Building Claude Gray Science Building Mary Lous Britt Hall Driggers Lecture Hall Creswell Hall Moore Nursing Ed Building Ina Gaines Hall Fulwood Hall Chandler Hall Mitchell Hall Branch Hall New Ag Engineering Tech Old Ag Engineering Tech Development Golf Storage House Yow Forestry & Wildlife Hay & Feed Bam Tennis Field House Equipment Shed-Farm Hog Farrowing House Moultrie Center
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

YEAR

INVESTMENT

ACQUIRED JULY 1, 1996

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

72,156.73 4,253.00 15,932.72 81,791.50 162,939.63 183,236.70 192,736.57 11,513.13 19,545.53 499,979.58 129,060.08 99,830.57 464,254.59 39,157.60 1 ,036,233.22 108,382.35 82,225.33 341,608.87 13,672.00 2,300.00 16,402.94 34,086.36 1,180.00
1,995.00 3,576.87 117,476.46 30,737.31 36,048.01 15,057.41 73,514.75 32,687.10 12,467.70 181,816.39 2,030.81
4,119,886.81

11,893.71
47,575.57 38,801.93 24,302.00 36,937.82 2,280.00
47,136.76 2,845.00 9,175.63
61,519.58 21,799.00 294,841.48
1,459.18 7,654.00 5,432.24
1,221.21
11,545.60 25,877.00 6,079.00 4,900.00 33,582.08
4,700.00 28,000.00
113,474.95
843,033.74

2,236.70 13,868.00
7,296.00 13,265.28
0.00 71,783.18 19,038.79
5,622.88 66,021.12 15,030.24
1,024.85 1,985.00 3,418.67
35,877.80
256,468.51

0.00
5,522.49 (7,716.10) (4,641.98) (8,997.81) (1 ,007.50)
5,005.48 2,588.98
(88.00) (29,281.91)
(2,727.71) (41 ,946.49) 17,356.46 (15,001.00) 61,428.87
(1, 150.00)
2,846.38 1,676.48
1,676.48 5,594.96 6,077.42 4,935.91
3,375.00 (14,101.05)
1,725.00 9,913.14
(3,063.50)
(0.00)

81,813.74 4,253.00 15,932.72
121,021.56 186,729.46 202,896.72 207,411.30
12,785.63 19,545.53 480,338.64 134,494.06 108,918.20 477,453.47 52,606.01 1,223,107.09 127,197.99 74,878.33 393,439.74 13,672.00 1,150.00 16,402.94 35,307.57 4,026.38 1,676.48 1,995.00 5,253.35 133,592.17 60,706.73 43,644.25 19,957.41 110,471.83 18,586.05 18,892.70 183,851.73 2,030.81 110,411.45
0.00 4,706,452.04

~06,379.57 _$271151M2_

$256,927.81

($0.00) ~.460.967.18

821

FUNDS HELD ON DEPOSIT Horticulture Club College Choirs Education Testing Service GED Test Farm Safety Camp Arts Experiment Station Flower & Gift Fund Orientation National League of Nursing All Sports Fund Police Academy Graduation Fund ABAC Foundation 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 Police Academy-Subsistence Pelf Prior Years Malpractice Insurance Bakshevaskaya, Yana Nuga, Lilian Oyagha, Kenneth Horse Stable Deposit Student Government Association Rodeo Club - Agency Humanities - Hughes Agency Men's Basketball Fund Volleyball Fund Softball Fund Women's Tennis Fund Natural Resources Workshop Music Recording Music Dues Payroll User's Group Women's Basketball Fund Housing General-Agency Branch-Agency Comer Hall Dormitory Chandler-Agency Fulwood-Agency Mitchell-Agency Jatta, Lamin Parent Plus-Loan Bus Admin Televideo Conference Judicial Fines White, Kelly Estrada, Felipe Big Brothers/Big Sisters Tifton-Tift County Recreation Department Veterinary Diagnostic Lab

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996
$5,506.64 1,873.40 1,042.99 2,159.96 8,288.18 9,273.29 663.11
12,040.95 574.57
5,563.00 5,789.96 2,448.99 6,875.07
0.00 0.00 2,750.00 11,701.40 0.00 154.98 271,823.50 410.27 0.00 2,857.22 1,825.15 0.00 3,173.30 29.38 0.00 0.00 0.00 1,125.00 2,661.81 0.00 443.71 1,690.05 0.00 0.00 6,424.00 32,328.06 32.38 0.00 18.78 15,725.00 758.27 0.00 0.00 0.00 733.75 0.00 0.00 0.00 1,331.61 0.00 0.00 0.00 (129.63) 210.80 769.85

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

$3,989.00 3,288.00 1,840.00 8,388.00 1,023.05
95,557.00 1,832.90
29,390.00 8,092.52 82.11 0.00 10,938.08 12,775.50 1,000.00 6,535.00 1,910.00
65,464.67 35,724.75 72,997.92 2,183,002.31 4,946.67
120.00 0.00
5,322.00 112,580.90
100.50 2,844.00 5,634.00 8,538.00 6,192.00
400.00 0.00
23,723.83
3,565.36 686.53
47,455.18 29.00
1,207.57 240.00 0.00
4,944.27 3,869.19 1,235.11 3,062.65 2,727.61 2,891.32 1,400.00 38,332.09
0.00 2,360.00 2,500.00 8,538.00
0.00
0.00

$4,839.06 4,880.79 1,451.70 7,133.09 8,957.95
97,416.59 2,496.01
36,368.27 8,588.76 3,438.39 5,789.96 9,669.72 8,215.54 1,000.00 5,500.00 4,660.00
63,305.38 35,724.75 70,821.23 2,454,825.81
5,136.94 120.00 381.52
4,146.16 112,580.90
0.00 2,475.00 5,634.00 8,538.00 6,192.00
565.00 397.58 23,723.83
48.23
52,689.33 21.98
1,207.57 249.80 0.00
2,599.29 3,869.19 1,235.11 3,062.65 3,461.36 2,891.32 1,400.00 38,332.09 1,102.00
0.96 2,500.00 5,434.00
251.07
287.39

$4,656.58 280.61
1,431.29 3,414.87
353.28 7,413.70
0.00 5,062.68
78.33 2,206.72
0.00 3,717.35 11,435.03
0.00 1,035.00
0.00 13,860.69
0.00 2,331.67
0.00 220.00
0.00 2,475.70 3,000.99
0.00 3,273.80
398.38 0.00 0.00 0.00
960.00 2,264.23
0.00 395.48 1,690.05 3,565.36 686.53 6,424.00 27,093.91
39.40 0.00 8.98
15,725.00 3,103.25
0.00 0.00 0.00 0.00 0.00 0.00
o.oo
229.61 2,359.04
0.00 3,104.00 (380.tO)
210.80 482.46

822

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSITS (Continued) Coastal Plains Experiment Station
I Agricultural Engineering Horticulture USDAIARS Administration Rural Development Center Entomology/Lewis
Georgia Agrirama Turner County Commissioners Girl Scouts Herring Memorial Greenhouse Tift Service CTR!Diversified 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 Miscellaneous Scholarships Church Fund Scholarships Guaranteed Student Loans/Sch Vocational Rehab/State ABAC Incentive Grant Georgia Incentive Scholarship ABAC Foundation Scholarship Bearden Forestry Scholarship Bowen Memorial Scholarship Brightwell Horticultural Scholarship Cloudman Scholarship Connor Forestry Scholarship ABAC Foundation Scholars Ga State Golf Scholarship Rankin Scholarship Kelley, Marjorie Scholarship Tift County Hospital Scholarship Athletic Scholarships
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

FUND BALANCE JULY 1 1996
1,521.71 251.98 0.00 574.67 269.74 512.44 201.14 (62.00) (163.63) 712.42 650.00
425,417.22
0.00 150.00 1,350.00
0.00 (438.00) 2,083.36
0.00 (942.77) 300.00
0.00 (1,659.73)
0.00 880.36
1,723.22

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

0.00 0.00 0.00
650.00 321.96
62.00 163.63
0.00 0.00
2,840,474.18

0.00 0.00 620.43
0.00 321.94
0.00 0.00 0.00 359.47
3,126,919.11

1,521.71 251.98 (620.43) 574.67 919.74 512.46 201.14 0.00 0.00 712.42 290.53
138,972.29

3,100.00 20,480.00
1,250.00 6,850.00 2,230.00 35,176.09 128,731.50 49,861.45 1,671.00 19,923.21 43,693.90 6,173.00 43,515.00
1,390.00 364,045.15

500.00 21,659.00
2,850.00 6,450.00 1,792.00 35,687.95 128,731.50 49,801.88 1,971.00 19,923.21 42,617.17 7,535.00 43,466.25 1,000.00
500.00 200.00 167.00 485.00 417.00 291.00 833.00 200.00 423.00 908.00
368,408.96

2,600.00 (1 ,029.00)
(250.00) 400.00
0.00 1,571.50
0.00 (883.20)
0.00 0.00 (583.00) (1,362.00) 929.11 (1,000.00) (500.00) (200.00) (167.00) (485.00) (417.00) (291.00) (833.00) (200.00) (423.00) (908.00) 1,390.00
(2,640.59)

823

ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

PAYROLL OPERATIONS Payroll Deductions Employee-Federal Income Tax With holdings Employee-State Income Tax Withholdings Employee-F I C A Employee-F I C A/Medicare Employee-Group Health Insurance Employee-Group Life Insurance Employee-Dependent Life-4. 70 Employee-Long Term Disability Insurance Employee-Teacher Retirement Employee-Optional Retirement Plan 1/TIAA Employee-Optional Retirement Plan 2NALIC Employee-Credit Union Employee-Charitable Contribution Employee-United States Savings Bonds Employee-Garnishments Employee-Long Term Health Care Employee-ABAC Foundation Contributions Employee-Tax Sheltered Annuities Employee-Georgia Defined Contribution Plan Employer Liability Employer-F I C A Employer-Group Health Insurance Employer- FICA Medicare Contribution Employer-Group Life Insurance Employer-Teacher Retirement Employer-F I C A-Medicare Employer-Optional Retirement Plan 1/TIAA Employer-Optional Retirement Plan 2NALIC
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1, 1996

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

{638.76) {214.46) (293.59)
(68.67) 24,371.17
3,356.42 413.91 (3.78) 0.00 0.00 0.00 0.00 0.00 0.00 102.99 392.70 0.00
3,175.99 0.00
(290.69) 53,057.63
81.50 2,284.01
0.00 {65.71)
0.00 0.00
85,660.66
~512,801.10

1,054,118.43 382,714.92 544,120.16 131,992.10 404,368.40 70,139.84 11,269.37 24,214.14 394,075.83 45,484.21 11,617.36 292,769.90 3,635.41 4,600.00 12,833.51 4,049.30 12,910.20 211,952.11 17,897.78
544,120.03 992,709.80
90,158.00 52,060.81 979,215.93 131,992.10 54,462.94 14,112.99
6,493,595.57
~9,698, 114.90

1,053,459.67 382,500.46 543,826.57 131,923.43 405,083.67 70,996.12 11 '121.63 24,184.52 394,078.55 45,484.21 11,617.36 292,769.90 3,635.41 4,600.00 12,833.00 4,090.92 12,910.20 210,987.10 17,897.78
543,829.34 997,637.53
90,239.50 52,389.82 979,186.95 131,926.39 54,462.94 14,112.99
6,497,785.96
~9,993, 114.03

20.00 {0.00) 0.00 (0.00) 23,655.90 2,500.14 561.65 25.84 (2.72) 0.00 0.00 0.00 0.00 0.00 103.50 351.08 0.00 4,141.00 0.00
0.00 48,129.90
0.00 1,955.00
28.98 0.00 0.00 0.00
81,470.27
~217,801.97

824

Atlanta Metropolitan College
FINANCIAL REPORT
For the Year Ended June 30, 1997

ATLANTA METROPOLITAN COLLEGE Atlanta, Georgia

Harold E. Wade
President

Glyn W. Crowe
Vice President for Fiscal Affairs

825

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

ATLANTA METROPOLITAN BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enternrises RESTRICTED

TOTAL

$789,424.86 62,187.18 56,793.03 18,351.17
~926,756.24

$99,878.58 199,878.58

($273,821.74) 316,883.46
$43,061.72

$615,481.70 0.00
379,070.64 0.00
56,793.03 18,351.17
0.00 0.00 0.00 0.00 0.00 0.00 0.00
11,069,696.54

$315,496.96 10,233.39
471,912.70
797,643.05

$3,180.00 46,278.00 49,458.00

$0.00 0.00

$318,676.96 0.00
10,233.39 0.00
518,190.70 0.00
847,101.05

55,000.00 12,056.24 62,056.95
129,113.19
~926,756.24
0.00

50,420.58
50,420.58
~99,878.58
0.00

43,061.72
43,061.72 $43,061.72
0.00

55,000.00 0.00
62,476.82 0.00 0.00
62,056.95 0.00
43,061.72 0.00 0.00 0.00
222,595.49
~1.069,696.54
0.00

826

COLLEGE SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGENCY FUNDS

$0.00

$0.00 $261,755.65

$0.00

$0.00

$96,233.31

$0.00 $0.00
0.00

1,647,568.37 10,086,152.50
873,559.27 1,695,618.92 3,973,268.09

$0.00

$261,755.65 ====="$=0=.0=0 ~76, 167.15

$0.00 $257,998.08

$0.00

$0.00

$96,233.31 $0.00

0.00

257,998.08

0.00

96,233.31

0.00

96,233.31

3,757.57

18,276,167.15

0.00

0.00

===="'$0.00_ ===="$0.00

0.00

0.00

3,757.57

0.00

18,276,167.15

$261,755.65 ====='$'=0=.0=0 ~.276,167.15

0.00

0.00

0.00

0.00 $96,233.31
0.00

827

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations Unexpended Plant Funds - EfT/C Trust Fund 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 Funds To State Treasury-LotteryFunds/Regular 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 TRANSFERS
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, 1997

ATlANTA METROPOLITAN
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

E:-~te[Qrises

FUNDS RESTRICTED

$9,479,233.64

$0.00 220,051.09

$0.00

2,420,427.74 136,812.83
235,042.05

64,372.43 9,543,606.07

1,377.90 221,428.99

316,883.46 3,109,166.08

TOTAL CURRENT
FUNDS
$9,479,233.64 220,051.09 0.00 0.00
2,420,427.74 136,812.83 0.00 235,042.05 0.00 0.00 0.00 0.00 65,750.33 0.00 316,883.46
12,874,201.14

9,523,091.20 8,740.98
9,531,832.18 11,773.89

177,770.67

2,828,852.20 48,219.66

14,174.90

177,770.67 43,658.32

2,891,246.76 217,919.32

12,351,943.40 177,770.67 48,219.66
8,740.98
0.00 14,174.90
0.00
0.00 0.00 0.00 0.00
12,600,849.61
273,351.53

0.00 11,773.89
117,339.30 $129,113.19

0.00 43,658.32
6,762.26 $50,420.58

0.00 217,919.32 (229,903.69)
55,046.09 $43,061.72

0.00 0.00 0.00 273,351.53 (229,903.69) 179,147.65 __$222.595.49

828

COLLEGE
IN FUND BALANCES June 30, 1996

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

PLANT FUNDS

Renewals And

Unexpended

Replacements

$0.00

$0.00

402,330.00

5,406.54

18,111.38

Investment In Plant
$0.00

3,323.58

836.72

0.00

0.00

430,008.22

486,391.81

0.00

486,391.81

41.04

0.00 0.00

47,530.50 378,720.15

0.00

426,291.69

0.00

3,716.53

0.00 0.00
$_0.00

0.00 0.00
$0.00

0.00 3,716.53
41.04 $3,757.57

0.00 0.00

219,739.45
219,739.45 266,652.36

0.00 0.00
..Q.QQ_

0.00 266,652.36
1,032.50 18,008,482.29 $18,276,167.15

829

ATLANTA METROPOLITAN COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Equipmentrrechnology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues
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 Hospital and Clinics Total Educational and General 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 To State Treasury- Lottery Funds/Regular
TOTAL OTHER TRANSFERS &ADDITIONS/DEDUCTIONS

UNRESTRICTED

EDUCATIONAL

AUXILIARY

&GENERAL

ENTERPRISES

$2,467,442.60
6,764,509.00 64,000.00

$0.00

48,810.41 134,471.63 9,479,233.64
9,479,233.64

0.00 220,051.09 220,051.09

4,622,593.70
200,000.00 650,306.18 1,033,827.68 1,715,765.96 1,227,348.68
73,249.00
9,523,091.20

0.00 177,770.67

9,523,091.20

177,770.67

64,372.43 (8,740.98)
55,631.45

1,377.90 1,377.90

RESTRICTED $0.00
2,499,355.75 121,597.99 800.74 207,097.72
2,828,852.20
2,828,852.20
241,066.74 308,286.12 202,165.09
95,558.64 1,981,775.61 2,828,852.20
2,828,852.20 217,919.32
217,919.32

NET INCREASE (DECREASE) IN FUND BALANCES

___$11,773.89

$43,658.32

$217,919.32

TOTAL CURRENT
FUNDS
$2,467,442.60 0.00
6,764,509.00 64,000.00 0.00
2,499,355. 75 121,597.99 800.74 207,097.72
0.00 0.00
48,810.41 0.00
134,471.63 12,308,085.84
220,051.09
12,528,136.93
4,863,660.44 0.00
508,286.12 650,306.18 1,235,992. 77 1,811,324.60 1,227,348.68 2,055,024.61
0.00 12,351,943.40
177,770.67
0.00
12,529,714.07
217,919.32 0.00
65,750.33
(8,740.98)
I
274,928.67
$273,351.53

830

ATLANTA METROPOLITAN COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

R!:VENUES 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 To State Treasury- Lottery Funds/Regular 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

$9,410,476.64

$68,757.00

62,566.48 9,473,043.12 9,409,437.65
8,740.98

1,805.95 70,562.95 113,653.55

9,418,178.63

113,653.55

0.00 54,864.49
62,192.46

0.00 (43,090.60)
55,146.84

AUXILIARY ENTERPRISES
$0.00 220,051.09
1,377.90 221,428.99 177,770.67
177,770.67
0.00 43,658.32
6,762.26

FUND BALANCE, JUNE 30, 1997

_ _ _$JJ7~05EU:l~_ _ _ _$1~056.24

$50,420.58

TOTAL
$9,4 79,233.64 220,051.09 0.00 0.00 0.00 0.00 0.00 65,750.33 0.00
9,765,035.06
9,523,091.20 177,770.67 0.00
8,740.98 0.00 0.00 0.00
9,709,602.85
0.00 0.00
0.00
55,432.21
0.00
124,101.56
$179,533.77

831

ATLANTA METROPOLITAN COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

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 lniative State of Georgia - Lottery EquipmenVTechnology/Construction Trust Fund Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Grants and Contracts Sales and Services of Educational Departments Library Charges Revenues for Program Support Continuing Education Fees Other Sources Administrative Cost Allowance College Work-Study Program Supplemental Educ Oppor Grants Prog PELL Grants Program Other Facilities Rental Testing Fees Indirect Cost Recoveries Student Activities - Other Other Revenue
Total Educational and General
Auxiliary Enterprises Intercollegiate Athletics Athletics - Fees Athletics - Other Commissions - Bookstore
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

$1,944,668.25 316,595.35 25,125.00 68,556.00 73,249.00 39,249.00
6,464,579.00 118,430.00 181,500.00 64,000.00
2,238.51
46,571.90
4,777.87 4,862.03 4,535.00
653.74 33,133.00 24,807.00 48,219.66
201.00 13,282.33
9,479,233.64

$0.00
2,499,355. 75 121,597.99 800.74 207,097.72
2,828,852.20

$1,944,668.25 316,595.35 25,125.00 68,556.00 73,249.00 39,249.00
6,464,579.00 118,430.00 181,500.00 64,000.00
2,499,355. 75 121,597.99 800.74 207,097.72
2,238.51
46,571.90
4,777.87 4,862.03 4,535.00
653.74 33,133.00 24,807.00 48,219.66
201.00 13,282.33
12,308,085.84

205,741.50 525.13
13,784.46
220,051.09
~9.699,284. 73

0.00

205,741.50 525.13
13,784.46
220,051.09

~2.828,852.20

$12,528,136.93

832

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

International Studies Program

Spec lnit- Distinguished Teach

Lottery Funds - Model Classroom

Business Division

Lottery Funds- ETACT

ETACT Matching

Spec lnit- Found of Teach Exc

Humanities Division

Lottery Funds- ETACT

ETACT - Matching

Natural Science and Mathematics Division

Lottery Funds - ETACT

ETACT - Matching

GSU/AMC CPMS Proj 97-97

0ww0

NSF SMART Prog 95-96 NSF SMART Prog 96-97

GT/AMC Science Tournament

Social Science Division

Post Sec Readiness Prog

Spec lnit - PREP

Lottery Funds - PREP

University System of GA Found -PREP

Lottery Funds - PREP

ETACT- Matching

Academic Support Center

Coop Educat Program

Lottery Funds- ETACT

ETACT - Matching

Community Education

Dept of Community Education Programs

Lottery Funds- ETACT

ETACT- Matching

AMC/South Tech Bridge Prog

AMC Found/Coca-Cola Project

Preparatory and Remedial Instruction

Developmental Studies Division

Lottery Funds - ETACT

ETACT-Matching

TOTAL INSTRUCTION

ATLANTA METROPOLITAN COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

-

FUND
-

CLASSIFICAT.I-ON-- ----------

Unrestricted

__ Restricte9

_Total

Personal
~ S~!Yi<:<e__

OBJECT

----

---

C

L

ASSIFICATIO --------------~~

N--

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Operating

Supplies &

Tra11el__ _ _ ==~~e~,~~. --c--= =c=g_Q!.l)RI!lent cc=

$1,808.28 4,370.49 100,000.00 491,408.41 19,794.77 9,897.36 8,100.00 719,880.75 1 '159.31
579.69 790,976.32
12,392.28 6,196.14
784,862.16 55,000.00 56,629.51 20,000.00
10,342.68 5,171.32 223,907.91 80,683.95 1,519.87
759.94
125,884.90 3,039.74 1,519.87
131,617.00
944,902.04 6,792.00
~~~~.3~7.01

$0.00
6,188.45 7,931.10 26,786.37
331.37 161,037.40
38,792.05

$1,808.28 4,370.49 100,000.00 491,408.41 19,794.77 9,897.36 8,100.00 719,880.75 1,159.31
579.69 790,976.32
12,392.28 6,196.14 6,188.45 7,931.10 26,786.37
331.37 784,862.16
55,000.00 56,629.51 20,000.00 161,037.40 10,342.68
5,171.32 223,907.91
80,683.95 1,519.87 759.94 0.00
125,884.90 3,039.74 1,519.87
131,617.00 38,792.05
0.00 944,902.04
6,792.00 ~---- _13!}7._0J_

$0.00
458,530.59
698,481.95
739,783.78
6,188.45 4,320.97 16,730.44 761,619.09 54,194.69 42,390.16
201,736.91 73,907.01
73,521.33
17,173.86 22,319.00 909,537.30

___1,622.._5_93.7()_ _ _.?41 ,06..,Z1_ --~~4,~~1.~~Q.1_4_ -~:4~Q!lQ,435.53

$1,328.28 2,213.15 694.84 1,612.60 2,712.79
42.00 2,770.39
1,229.77 339.28
1,264.04
1,101.79
5,495.82
20,801]_5

$480.00 2,331.49 17,093.00 30,664.67 1,889.98 1,158.69 7,405.16 19,786.20
42,537.08
3,610.13 10,055.93
289.37 17,672.68
805.31 14,239.35 15,799.33 159,807.63
98.00 21,831.72
5,428.90
51,261.78
63,505.93 16,473.05
29,356.94 203.34 289.85
534,07.51_

$0.00 2,039.00 82,907.00
17,904.79 8,738.67
1,159.31 579.69
5,942.67 12,392.28 6,196.14
2,800.00
4,200.67
10,342.68 5,073.32
84.00 1,519.87
759.94
3,039.74 1,519.87 50,937.21
511.98 6,588.66 -- _3, 107.16
228,344.65

ATLANTA METROPOLITAN COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

-

FUND
----

C

LA ----

S--

-S

I

F

I

C

A

T---I-O---N--

----

-

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued).

PUBLIC SERVICE

Community Services

Minority Business Enterprises P

200,000.00

Upward Bound Program

USDA Summer Food Program

Metro Atlanta OIC Inc

Metro Atlanta Council on Alcohol

_J~estricted_
288,751.62 11,465.49 7,268.27
800.74 -------- ------

_To1aL_ _
200,000.00 288,751.62
11,465.49 7,268.27 - - - - -8-0-0-.7-4

_-B-J-E-CT-- CLASSIFICATION ~-~----~-~----

---

---------~------------------

Operating

Personal

Supplies &

. __ Services____ __ _Jrgyel

=~=I;~J:t~I!lle~ = -=cc~q!JJPJ!LeOL=

21,811.52 210,368.35
2,135.02
---------~-

4,432.69
____,__ -------------

158,712.12 66,673.58 11,465.49
5,133.25 - - - - - -80-0-.7-4

19,476.36 7,277.00

TOTAL PUBLIC SERVICE

2_00,000.00

308,~86.12 .... _ _0_8.~~_J~ - __ ?~_1.314J3!J - ___ ,.,4~2,(39_ ____ l12,713_~1_8_ ----~~7..~.~__

ACADEMIC SUPPORT

Libraries

Library

Lottery Funds- ETACT

ETACT - Matching

Educational Media Services

0w0
~

Audio Visual Center Lottery Satelite Dish

Academic Administration

Office of Academic Affairs

Office of Academic Affairs Advising

Minority Advising Program

TOTAL ACADEMIC SUPPORT

184,789.97 1,360.00 679.00
101,810.94 6,500.00
280,521.08 74,425.99 219.20
a. . -~~0.306.1

184,789.97 1,360.00 679.00

97,958.11

34,632.58

52,199.28 1,360.00 679.00

101,810.94 6,500.00

81,165.53

74.50

20,178.31 141.35

392.60 6,358.65

280,521.08 74,425.99 219.20

244,059.67 69,928.63
----------- - -- ---------

1,300.06 142.83
----------- -

30,601.74 2,882.53 --------------7--6-.-3-7--

4,559.61 1,614.83

-E)~Q,306.1_8 . ---~_3.11 _1_.94

__1,51?~ ____ 13__M12.13_13__ _______ {)?.,!~.97

STUDENT SERVICES Student Services Administration Office of Student Affairs Social and Cultural Development Office Student Activities Counseling and Career Guidance
Counseling Testing Student Support Services Financial Aid Administration Office of Financial Aid Student Records Office of Registrar Student Admissions Office of Admissions Office of Minority Student Recruitment Student Activities Program
TOTAL STUDENT SERVICES

164,740.62

164,740.62

141,120.85

49,607.85

49,607.85

47,407.11

104,494.74 80,160.59

202,165.09

104,494.74 80,160.59 202,165.09

94,568.10 40,711.79 179,697.17

170,479.74

170,479.74

151,186.89

150,645.46

150,645.46

111,816.69

199,834.30

199,834.30

137,667.03

210.83

210.83

113,63.._5_ ------------ --- _ill_,_53.5_ - -- _,{)2_0]3

___ 1,~~~27.68 ____A)2, 165.0~ ___!,_?35,9~2.]_7_ _ _ _!O!)}Jl~}6

2,948.18

16,593.59

1,050.17

1,150.57

30.00 46.50 7,387.82

7,616.84 37,680.79
9,170.10

2,739.61

16,5(;3.24

2,802.74

29,427.42

5,657.67

40,421.34

142.83

68.00

6,497.35 - - _1()!,53~.17

2!),_3Q~:I!7 _______ 2~0,2JJ.~6

4,078.00
2,279.80 1,721.51 5,910.00
6,598.61 16,088.26
. -_361676.1_13_

ATLANTA METROPOLITAN COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

OBJECT CLASSIFICATION

FUND CLASSIFICATION

Operating

Personal

Supplies &

Unrestricted_ EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

Restricted

Total_

S~r:vices

_Travel

==E.J<Pe_ll~l?.c:==c '-""=~<:J~i_R(Il~JlL-

INSTITUTIONAL SUPPORT

Executive Management

Office of Institutional Research

59,546.36

59,546.36

33,359.84

855.00

18,136.81

7,194.71

Lottery Funds- ETACT

3,039.74

3,039.74

3,039.74

ETACT Matching

1,519.87

1,519.87

1,519.87

Office of the President

237,263.92

237,263.92

220,339.79

2,315.59

13,252.54

1,356.00

Fiscal Operations

Office of Fiscal Affairs

436,965.30

436,965.30

348,868.29

1,142.09

77,923.13

9,031.79

General Admin & Logistical Services

Central Stores Operations

31,832.43

31,832.43

30,783.45

1,048.98

Office of Human Resources

81,801.34

81,801.34

46,199.94

667.62

33,780.78

1 '153.00

SPEC Init - Prof Dev

2,900.00

2,900.00

55.00

2,845.00

. Campus Safety Operations

226,330.81

226,330.81

82,562.38

501.64

143,266.79

Administrative Computing Support

Office of Computing Services

328,717.77

328,717.77

144,999.58

13,475.30

121,872.85

48,370.04

Public Relations and Development

()0

Office of Public Information

w
111

General Institution

General Institutional Expense

122,132.28 183,716.14

122,132.28 183,716.14

43,691.57 94,025.72

1,020.49

77,420.22 89,690.42

College Work Study Program - On Campus

_95,558.64

-9_5,58.64

-----~

-~--

_9,5?~()4

TOTAL INSTITUTIONAL SUPPORT

-- 1,715,7.9

9,558.64

_1 .~ 11 ,32_i.(3Q --- _1_.04_-f,fi3_Q._56

2Q,03_2.'~_3_ - ~6]_'!.?~-~.:._1~

-- -- _7J_,f35.1

OPERATION & MAINTENANCE Physical Plant Administration
Physical Plant Administration Project Manager Environmental Safety
Building Maintenance Building Maintenance Custodial Services Custodial Services Utilities Utilities Landscape and Grounds Maintenance Landscape and Grounds Maintenance

OF PLANT

106,689.24 69,532.77
7,239.53
302,498.76
221,975.20
400,657.78
- 11_8;~__~4_Q

106,689.24 69,532.77
7,239.53
302,498.76
221,975.20
400,657.78
118,755.40

59,924.52 4,489.55

3.00 245.24 197.98

106,686.24 9,363.01 200.00
299,211.76
221,975.20
400,657.78
_J 11q5_p.4o

2,352.00 3,287.00

TOTAL OPERATION & MAINTENANCE OF PLANT

1.n_7.3_4~.6~ _ _ _ ___

_1 ,221,3_~~,(3~

6_4, 41 1-QI

--

44
---

6.

2--2--

1 ,156,8~9}~

_ _ _ M_39.oo

ATLANTA METROPOLITAN COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND -

C

L

A

S

S

I

F

I

C.

AT
----

I

O

N --

-

__ Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

SCHOLARSHIPS AND FELLOWSHIPS

Scholarships

Scholarships - Federal Funded

Pell Grants Program

SEOG

Scholarships - State Funded

Hope Grant Program

GIS Program

Tuition & Fee Waivers

73,249.0Q_

Rl:lstricted
1'768,381.80 98,315.64 94,920.75 20,157.42

_ I9taL
1,768,381.80 98,315.64 94,920.75 20,157.42
_7~,_2-49,QO

O B J E C T C L A S S I F I C A T-I-O- -N- - - - - - - - - - - - - - - ---------~-------

- - - - - - - - -------------------------~-

Openiting

Personal

Supplies &

_Seryjgls ___

Tra.,.eL_____ _ _!;XH,Elllil~~==c.. _ "" ~~iP!T!e!"ll_ =-=-

1,768,381.80 98,315.64
94,920.75 20,157.42 - ____]_3,24~00

TOTAL SCHOLARSHIPS AND FELLOWSHIP

73,249.00

1,981 ,775.1

2,055,02~,()1

?,_()?5,02-4,~

TOTAL EDUCATIONAL AND GENERAL EXPENDITURES

AUXILIARY ENTERPRISES EXPENDITURES

Intercollegiate Athletics

mw00

Athletic Director Intercollegiate Men's Basketball

Intercollegiate Women's Softball

TOTAL INTERCOLLEGIATE ATHLETICS

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

9,523,091.2()

2,82M52.20

12,3~1.~~~ ..~0

(),B~().~Q~}

76,5~_.~ --. - ~.Q1~?f3_!,Q~_ _____ _-4_~(3,_?~?,31

31,221.42 106,672.12
~9,8?I.1~
177,770.67_
177.770.67_

31,221.42 106,672.12 - - - - 39_,_13_7_7_.1~ -

16,150.09 9,966.19 - ____,_~16.9_()

___ 1?_7,7_7_(j_:_~]

31,33~~?-4

- 1lZ..?_I(),6l_ - - -~1_,313..?4

133.00

14,938.33

26,026.42

70,679.51

--- - __,6_Q?Jll - -- ~?_!},Q_5l_.14_

- 31,7)6.-45_ ----- J!4,670,9_1!_

31 ,I(),_1___ - _ j !1_.13_70.~~-

TOTAL CURRENT FUND EXPENDITURES

$9,70Q,l!61.8I

$V128,852.20

$12)52~7H._Ol_ - - ... --------- --

$Q,8.[a,2~M!l

_$!_oa_,30}"'to ~--=$~J.~,~~3_-?=2L -~==~3J;l,2.4.:!~J-

REVENUE ' Student Fees
Fees-Student Activities Other Sources Fund Raising ' Phi Beta Lambda
College Choir SGA
Total Other Sources TOTAL REVENUE
EXPENDITURES Intramural Athletics lntramurals 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 Adjustments- Prior Year
ENDING FUND BALANCE

ATLANTA METROPOLITAN COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30,1997

$35.00 150.00
16.00

$68,556.00 201.00

$99,422.68 9,791.30 4,439.57

$68,757.00
113,653.55 (44,896.55) 55,146.84
1,805.95 $12,056.24

837

ATLANTA METROPOLITAN COLLEGE
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30, 1997

REVENUES Student Fees
Fees -Athletics Other Sources
Tournament Guarantee Donations
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Director Men's Basketball Women's Softball
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments FY97

$125.13 400.00

$205,741.50 525.13

$31,221.42 106,672.12
39,877.13

ENDING FUND BALANCE

$206,266.63
177,770.67 28,495.96 6,762.26 1,377.90
$36,636.12

838

ATLANTA METROPOLITAN COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FE!DERAL FUNDS NSF Smart Program 96-97 NSF Smart Program 94-95 U.S. Department of Interior Grant Federal Work-Study Program Pell Grants Program Fiscal Year 1997 Fiscal Year 1996 Fiscal Year 1995 Fiscal Year 1994 Supplemental Educational Opportunity Grant Fiscal Year 1997 Fiscal Year 1996 Student Support Services Program Fiscal Year 1997 Fiscal Year 1996 Fiscal Year 1995 Upward Bound Program Fiscal Year 1997 Fiscal Year 1996 Fiscal Year 1995 Title Ill Program Fiscal Year 1994 U.S.D.A. Summer Food Program Fiscal Year 1998 Fiscal Year 1997 Fiscal Year 1996
TOTAL FEDERAL FUNDS
STATE FUNDS Hope Grant Program Fiscal Year 1996 Fiscal Year 1995 Fiscal Year 1994 GSU/AMC CPMS Project 96-97 GIS Program Fiscal Year 1996 Fiscal Year 1995 Fiscal Year 1994
Hope FY1997 GSIG FY 1997 GT/AMC Science Tournament
TOTAL STATE FUNDS
LOCAL FUNDS Cultural Affairs - City of Atlanta MACAO
TOTALLOCALFUNDS

FUND BALANCE JULY 1, 1996
(11 '167.33) (2,767.45) 5.74 (5, 187.32)
41,443.51 (64,595.20) (34,363.31)
3,187.79
(17,572.65) (795.42)
(43, 133.32) (1,186.56)
(152.57)

RECEIPTS
$41,311.34 13,329.76
102,209.83
1,739,407.80 (153,203.65)
96,787.90 (3,453.56)
178,413.16 54,017.34 795.42
208,258.87 124,082.76
1'186.56
152.57

(8,729.83) (610.13)
(145,624.05)

17,131.64 2,420,427.74

DEDUCTIONSfTRANSFERS

For Indirect, Adm

For Direct

Allow &Transfer

FUND BALANCE JUNE 30, 1997

$26,786.37 7,931.10
95,558.64

$7,868.55 2,301.21
4,777.87

(4,510.91) 330.00 5.74
(3,314.00)

1,767,243.80 1,138.00

4,535.00

(32,371.00) (112,898.14)
(64,595.20) (34,363.31)

98,568.75 (253.11)

4,874.69 (12.66)

(6,655.54)

168,072.52 34,092.57

13,445.60 2,727.36

(3,104.96) (375.24)

213,427.55 75,324.07

16,261.57 5,615.37

(21 ,430.25) 10.00

4,073.20 7,392.29
2,499,355.75

62,394.56

(4,073.20) 1,009.52 (610.13)
(286,946.62)

(34,580.25) 1,061.45 120.00 (2,784.86) (977.49) (1,300.00) 4,000.00
(34,461.15)
300.00
1,158.3~
1,458.33

35,414.96 1,634.71 (120.00) 4,205.16
150.00
75,194.00 19,734.00
600.00
136,812.83

(500.00)
6,188.45 440.92
95,420.75 19,716.50
331.37 121,597.99
800.74 800.74

1,334.71 2,696.16
(4,768.15)
(1 ,268.41) (1,300.00) 4,000.00 (20,226.75)
17.50 268.63
(19,246.31)
300.00 357.59
657.59

839

ATLANTA METROPOLITAN COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

PRIVATE FUNDS NAFEO HIV Program Coop Education Program AMC Foundation/Coca Cola AACJC - Minority Business Project Metro Atlanta OIC, Inc. Univ Sys of GA Found - PREP

FUND BALANCE JULY 1,1996
464.17 200.00
3,105.10

TOTAL PRIVATE FUNDS

3,769.27

TOTAL RESTRICTED FUNDS-CASH BASIS

(174,857.60)

AMOUNTS EXPENDED BUT NOT REIMBURSED

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

~55,046.09

RECEIPTS
38,792.05 6,250.00
190,000.00 235,042.05 2,792,282.62 316,883.46
~3.109,166.08

DEDUCTIONS/TRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

38,792.05
7,268.27 161,037.40

464.17 200.00
3,105.10 (1,018.27) 28,962.60

207,097.72

31,713.60

2,828,852.20

62,394.56

(273,821.74)

316,883.46

~2.828,852.20

~62,394.56

$43,061.72

840

ATLANTA METROPOLITAN COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS State Appropriations ' Major Repair/Rehabilitation Funds Salvage Sales Expended from GA. State Financing & Investment Comm. Interest Income

Unrestricted

UNEXPENDED Restricted

$402,330.00 836.72
5,406.54 18,111.38

$0.00

TOTAL REVENUE/ADDITIONS

426,684.64

0.00

EXPENDITURES/DEDUCTIONS Land Oaks Motor Court Acquisition Total Land

8,504.50

0.00

8,504.50

0.00

Improvements Other Than Buildings Parking Lot A Improvements Total Improvements Other Than Buildings

36,354.00

0.00

36,354.00

0.00

Equipment Air Conditioning
Total Equipment

2,672.00

0.00

2,672.00

0.00

Expenditures Not To Be Capitalized Campus Signage Science Lecture Building Panel Replacement Transformer Replacement Sci Lect Bldg Ceiling/Eiect/HVAC Replacement Library/Adm Bldg Office Renovation Central Energy Plant Repairs Computer Room HVAC Upgrades Storm Drainage System Repairs Elevator Fire Emergency Return Cooling Tower Circulation Pump Replacement Academic Building Chill Water Coil Replacement Transformer Replacement Caspian Warehouse Demolition Oaks Motor Court Demolition Sci Lect Bldg Lobby Accoustical Tile Rep Sci Lect Bldg Lobby Light Replacement Replacement of Fire Alarm System Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS
Beginning Fund Balance Adjustments Prior Year Lapse of Surplus- Prior Year
To State Treasury- General Funds To State Treasury - Lottery Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

5,406.54 10,816.70
1,002.97 7,092.00 11,598.79 8,522.38 29,779.00 3,680.83 39,741.00 15,850.00 9,746.00 34,504.32 17,671.00 42,339.94 31,555.00 9,505.00 99,908.68 378,720.15
426,250.65
41.04 3,323.58
(41.04)
3,757.57
$3,757.57

0.00 0.00
~0.00

Total

RENEWALS AND REPLACEMENTS

$402,330.00 836.72
5,406.54 18,111.38
426,684.64

$0.00 0.00

8,504.50 8,504.50
36,354.00 36,354.00
2,672.00 2,672.00

0.00
0.00 0.00 0.00

5,406.54 10,816.70
1,002.97 7,092.00 11,598.79 8,522.38 32,451.00 3,680.83 39,741.00 15,850.00 9,746.00 34,304.32 17,671.00 42,339.94 31,555.00 9,505.00 99,908.68 378,720.15
426,250.65
41.04 3,323.58
(41.04)

0.00
0.00 0.00

3,757.57
~~757.57

~0.00

841

ATLANTA METROPLITAN COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT. Year Ended June 30, 1997

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Expended from Unexpended Plant Funds Gifts
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Adjustments to Accounts Payable- Prior Year Theft 6f Equipment
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$18,008,482.29 1,032.50

$18,009,514.79

$388,331.33 47,910.98

436,242.31 47,530.50 2,619.00
201,410.20 16,219.25 2,110.00

486,391.81
219,739.45 18,276,167.15
0.00 $18,276,167.15

842

ATLANTA METROPOLITAN COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LAND Main Campus

YEAR

INVESTMENT

ACQUIRED JULY 1,1996

. $1,639,063.87

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

$8,504.50

$0.00

$0.00

$1,647,568.37

TOTAL LAND

1,639,063.87

8,504.50

0.00

0.00

1,647,568.37

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
931,733.22 1,888,189.85 2,004,242.09 3,275,752.60

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

TOTAL BUILDINGS

10,086,152.50

0.00

0.00

0.00

10,086,152.50

IMPROVEMENTS OTHER THAN BUILDINGS Outfall Storm Sewer Roads and Parking Areas Landscaping Exterior Stair and Sidewalks Athletic Area Energy Management Design Criteria Signs Exterior Lighting

27,321.03 140,080.30
58,614.48 256,668.48 158,112.51
27,800.00 134,447.97
33,128.00

36,354.00

1,032.50

27,321.03 176,434.30
58,614.48 256,668.48 158,112.51
27,800.00 135,480.47
33,128.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

836,172.77

36,354.00

0.00

1,032.50

873,559.27

LIBRARY COLLECTIONS General Acquisitions Donations

1,647,642.94 65.00

47,910.98

1,695,553.92 65.00

TOTAL LIBRARY COLLECTIONS

1,647,707.94

47,910.98

0.00

0.00

1,695,618.92

EQUIPMENT Caspian Warehouse Portable Building Complex Academic Building Science Lecture Building Harmon House Plant Maintenance Library/Administration Building Physical Education Building

158,123.31 20,296.30
601,996.58 1,405,542.90
9,939.93 32,235.00 1 ,403,657.25 _ ___1"7,593.94_

107,802.02 152,187.46
9,030.65 107,553.23
17,048.97

43,539.29 128,754.50
1,600.00 45,845.66

(15,722.73) (1 0,920.00)
(4,541.00) (38,220.96)
10,920.00 58,484.69

142,400.58 9,376.30
661,718.31 1,390,754.90
9,939.93 50,585.65 1,523,849.51 184,642.91

TOTAL EQUIPMENT

3,799,385.21 _ _3~3.622.33

219,739.45

0.00

3,973,268.09

TOTAL INVESTMENT IN PLANT

$18,00~~.29 _____i4!l.f2.d~J..,.at ------

$219,739.45 _ _$1J)32.50 $18,276,167.15

843

ATLANTA METROPOLITAN COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSIT MWANKWO Deposit ORORIE Deposit AMC Courtesy Fund AMC Foundation - General AMC Support Staff Organization Community Educ Activity Fees Coop Educ Program Career Fair Mathematics Competition Fund NIH Cash Draws NIH Refunds Upward Bound - Mathematica Upward Bound Parents Assn Women in Science Workshop Cornelius Offer Funds Dept Family Children Svc Dep Olympic Broadcast Fund - Norman Olympic Broadcast Fund - Harper PREP T-Shirts Studies Abroad Prog-Bermuda Studies Aboard Prog - Caribbean Drama Club Trip Victor C. Onuoha Funds Valerie C. Keech Funds
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Air Force Aid Society Atl 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 Area Ministries Sch Chic-Fil-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 R E NewSch Prince Hall Grand Chapter Sch Metro Atlanta Comm Found Sch

FUND BALANCE JULY 1, 1997
$14,960.00 4,000.00 369.83 0.00 14.27 12.10 279.04 200.00 0.00
10,311.14 167.50
2,573.75 243.28
1,400.00 818.40 3.80.00 380.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
36,109.31

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

$0.00 3,000.00
710.00 36,106.56
0.00 0.00 700.00 0.00 2,268,120.00 2,718.95 160.00 1,759.50 0.00 0.00 0.00 0.00 0.00 950.00 5,026.00 8,170.00 4,500.00 2,349.60 1,368.00 446.43

$14,960.00 7,000.00 284.30
36,106.56 0.00 0.00
93.37 0.00
2,268,120.00 2,544.94 0.00 898.00 0.00 0.00 0.00 0.00 380.00 0.00 4,806.00 8,170.00 0.00 2,349.60 0.00 400.00

$0.00 0.00
795.53 0.00
14.27 12.10 885.67 200.00
0.00 10,485.15
327.50 3,435.25
243.28 1,400.00
818.40 380.00
0.00 950.00 220.00
0.00 4,500.00
0.00 1,368.00
46.43

2,336,085.04

2,346,1 1'2.77

26,081.58

469.70 84.70 92.00 31.95 10.00
756.00 389.00 1,000.00
18.00 1.46
500.00 307.05 1,065.96 375.00
21.00 47.00
6.95 0.05 6.31 765.00 532.88 50.00

0.00 500.00 400.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 400.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,761.96 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

469.70 584.70
92.00 31.95 10.00 756.00 389.00 1,000.00 18.00
1.46 500.00 307.05 304.00 375.00
21.00 47.00
6.95 0.05 6.31 765.00 532.88 50.()0

844

ATLANTA METROPOLITAN COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUND BALANCE

JULY 1, 1997

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued)

1 Global Ministries UMC Sch

512.45

BT Washington (1962) Sch

375.00

Kroger Sch

0.00

Peters, James D. Sch

765.00

Upon This Rock Church Spans

380.00

Morris Brown Educ Talent Sch

7.35

Regents Sch

0.00

Roadway Package System Sch

5,559.36

South Fulton Voc Center Sch

142.00

Rotary Club Sch

465.02

Square D. Company Sch

733.10

So Africa Educat Sch

1.00

Women Missionary Council Sch

100.00

NCCGA Ltd Sch

500.00

Clark Atlanta Univ Sch

1,046.00

Coca-Cola Foundation Inc Sch

2,660.36

Hands on Atlanta Inc Sch

137.95

U S Olympic Committee Sch

790.00

Housing Auth of Fulton Co Sch

334.00

I Know I Can Sch

334.00

Atlanta Bar Assn Sch

53.12

J A Turner Develop Studies Sch

0.70

Boys & Girls Club Sch

333.00

Churches Homes Foundation Sch

1,246.21

Girls Incorporated Scholarship

19.50

First Baptist Church Spons

1.00

First Presbyt Church Spons

1,149.00

No Ave Presbyt Church Spans

0.00

New Morn Light Bapt Church Spons

18.00

Webster-Cantrell Hall Sch

320.00

Burger King Sch

865.00

General Electric Sch

515.48

First Presbyterian Church

41.00

Greater Rising Star Baptist Sponsor

400.00

Atlanta Mosque Sponsor

1,200.00

Community Church of God Sch

0.00

Amer Business Womens Assn Sch

0.00

Gtr Atl Fin Aid Festival Sch

0.00

First !conium Baptist Sch

0.00

Lyford Cay Found Inc Sch

0.00

National Service Award Sch

0.00

NSSFNS Sch

0.00

Metro Atlanta 100 Black Worn Sch

0.00

I Have A Dream-Atlanta Sch

0.00

I Have A Dream-Chicago Sch

0.00

Mt Moriah Baptist Church Sch

0.00

Montgomery Quarterback Club Sch

0.00

Salem Baptist Church Sch

0.00

Exodus Inc Sch

0.00

Providence Baptist Church-Atlanta Sch

0.00

Black Ministers Assoc Sch

0.00

St Gabriel Catholic Church-Spans

0.00

Masjid AI-Mu'Minum Inc Spans

0.00

Lawrenceville Road U M Church Spons

0.00

Redeem Christ Ch of God Spans

0.00

TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

27,534.61

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

1,000.00 0.00
519.00 65.00 0.00 0.00
3,800.00 1,964.00
0.00 1,000.00
0.00 0.00 0.00 0.00 0.00 3,333.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,468.00 844.00 0.00 0.00 2,000.00 0.00 0.00 0.00 6,088.00 500.00 490.00 500.00 150.00 3,500.00 17,405.75 900.00 1,500.00 1,025.00 900.00 250.00 1,500.00 600.00 500.00 385.00 400.00 800.00 400.00 822.00 1,644.00

1,482.83 0.00
519.00 590.00
0.00 0.00 3,300.00 382.55 0.00 586.66 0.00 0.00 0.00 0.00 0.00 3,960.55 0.00 0.00 0.00 0.00 42.90 0.00 0.00 1,080.00 0.00 0.00 7,920.00 0.00 0.00 0.00 1,533.30 404.13 0.00 400.00 5,200.00 497.04 396.19 500.00 121.80 3,500.00 16,349.75 498.93 0.00 740.00 900.00 250.00 1,011.16 400.00 467.26 0.00 200.00 800.00 400.00 400.00 800.00

29.62 375.00
0.00 240.00 380.00
7.35 500.00 7,140.81 142.00 878.36 733.10
1.00 100.00 500.00 1,046.00 2,032.81 137.95 790.00 334.00 334.00
10.22 0.70
333.00 166.21
19.50 1.00
1,697.00 844.00 18.00 320.00
1,331.70 111.35 41.00 0.00
2,088.00 2.96
93.81 0.00
28.20 0.00
1,056.00 401.07
1,500.00 285.00 0.00 0.00 488.84 200.00 32.74 385.00 200.00 0.00 0.00 422.00 844.00

65,152.75

57,796.01

34,891.35

845

ATLANTA METROPOLITAN COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

PAYROLL OPERATIONS Pr Ded/G 0 C Retirement Pr Ded/Group Dental Ins Federal Withholding 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 LTO Insurance State Charities Fund Miscellaneous Deduction Health Insurance Health 1st Health Insurance Kaiser Permanente Credit Union F I C A Medicare Wtihholding Tax OPR1-TIAA-CREF Empl Liab- FICA Tax Empl Liab- Teachers Retirement Empl Liab - Gl Health Univ System Empl Liab - Gl Life Empl Liab - Gl health Health 1st Empl Liab - Gl Health Kaiser Permanente Empl Liab - F I C A/Medicare Emp Liab/ORP1 -TIAA-CLEF
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1, 1997
0.00 2,615.20
0.00 0.00 0.00 0.00 0.00 2,911.20 2,186.84 197.40 690.86 22.00 175.96 1,498.00 812.00 0.00 0.00 0.00 0.00 0.00 12,482.60 1,081.00 6,427.16 3,487.22 0.00 0.00
34,587.44
~98,231.36

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

39,303.09 47,651.80 576,232.20 285,325.61 210,836.97 215,695.12 134,929.02 39,991.60 29,461.59
2,882.80 10,494.50
4,065.64 67,576.17 29,262.68 18,536.56 152,431.30 77,578.98 22,116.44 285,325.61 527,773.87 185,454.42 18,642.63 114,808.70 79,138.14 77,578.98 26,090.96

39,303.09 47,333.10 576,232.20 285,325.61 210,836.97 215,695.12 134,929.02 39,703.00 29,833.71
2,873.40 10,421.06
4,087.64 67,438.49 29,217.96 18,674.34 152,431.30 77,578.98 22,116.44 285,325.61 527,773.87 184,716.50 18,619.63 114,615.82 79,759.64 77,578.98 26,090.96

0.00 2,933.90
0.00 0.00 0.00 0.00 0.00 3,199.80 1,814.72 206.80 764.30 0.00 313.64 1,542.72 674.22 0.00 0.00 0.00 0.00 0.00 13,220.52 1,104.00 6,620.04 2,865.72 0.00 0.00

3,279,185.38

3,278,512.44

35,260.38

~5,680,423.17

~5,682,421.22

$96,233.31

846

Bainbridge College
FINANCIAL REPORT
For the Year Ended June 30, 1997

Edward D. Mobley
President

BAINBRIDGE COLLEGE Bainbridge, Georgia
Stephen L. Myrick
Vice President for Business Affairs

847

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

Entemrises RESTRICTED

TOTAL.

$226,756.12 126,400.53 16,420.43

$30,361.67 21,090.32 84,237.99

($32,217.23) 113,709.58

~369,577 .08

~135,689.98

~81,492.35

$224,900.56 0.00
261,200.43 0.00
100,658.42 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
~586, 759.41

$195,562.49

$6,664.96

146,034.00 341,596.49

6,664.96

$0.00 0.00

$202,227.45 0.00 0.00 0.00
146,034.00 0.00
348,261.45

20,204.00 1.09
7,775.50

116,000.00
12,637.42 387.60

81,492.35

27,980.59
~369,577.08

129,025.02 $135,689.98

81,492.35 $81,492.35

136,204.00 0.00
12,638.51 387.60 0.00
7,775.50 0.00
81,492.35 0.00 0.00 0.00
238,497.96
$586,759.41

848

COLLEGE SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGENCY FUNDS

$2,041.49

$105,430.31

$352,498.03

$73,541.31

$0.00

$50,764.11

9,277.37

99,269.00 4,756,153.42
754,475.17 794,081.91 1,751,925.18

$11,318.86

$105.430.31

$352.498.03

$0.00

$0.00 $350,493.14

$73,541.31

$8,155,904.68

$0.00

$0.00

$50.764.11 $0.00

0.00

0.00

350,493.14

0.00

50,764.11

0.00

50,764.11

11,318.86

73,541.31

2,004.89

8,155,904.68

105,430.31

11,318.86

105,430.31 _ _l.Q0~89

73,541.31

8,155,904.68

0.00

849

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations Unexpended Plant Funds- E!TIC Trust Fund 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 Funds To State Treasury-LotteryFunds/Regular 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 TRANSFERS
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, 1997

BAINBRIDGE
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Entemrises

FUNDS RESTRICTED

$5,380,877.08

$0.00 278,900.30

$0.00

1,290,654.89 859,091.65
172,353.72 4,265.70

7,477.52 5,388,354.60

278,900.30

113,709.58 2,440,075.54

TOTAL CURRENT
FUNDS
$5,380,877.08 278,900.30 0.00 0.00
1,290,654.89 859,091.65 0.00 172,353.72 4,265.70 0.00 0.00 0.00 7,477.52 0.00 113,709.58
8,107,330.44

5,385,251.69 5,579.34
5,390,831.03 (2,476.43)

255,718.41

2,297,036.45

14,805.30

255,718.41 23,181.89

2,311,841.75 128,233.79

7,682,288.14 255,718.41 0.00
5,579.34
0.00 14,805.30
0.00
0.00 0.00 0.00 0.00
7,958,391.19
148,939.25

0.00 (2,476.43)
30,457.02 $27,980.59

(17 ,254.07) (17,254.07)
5,927.82 (582.94)
123,680.14 $129,025.02

0.00 128,233.79 (70,331.33)
23,589.89 $81,492.35

0.00 (17,254.07) (17,254.07) 131,685.18 (70,914.27) 177,727.05 $238,497.96

850

COLLEGE
IN FUND BALANCES June 30, 1997

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

PLANT FUNDS

Renewals And

Unexgended

Reglacements

$0.00

$0.00

330,213.00 32,000.00

Investment In Pl::mt
$0.00

72.87

8,723.04

14,004.89

72.87

8,723.04

376,217.89

1,041,231.80

0.00

1,041,231.80

937.82

0.00 72.87

125.29 125.29 8,597.75

0.00

0.00

72.87

8,597.75

6,328.26

11,245.99

90,504.30

__i11,_318.86 _______$105,430 .31

361,261.00 12,952.00
375,150.82 1,067.07
0.00 1,067.07
937.82 $2,004.89

15,021.00
15,021.00 (15,021.00)

173,537.94
173,537.94 867,693.86

17,254.07 17,254.07
2,233.07

0.00 867,693.86

71,308.24 $73,541.31

7,288,210.82
~8.155,904.68

851

BAINBRIDGE COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE !=ducational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations EquipmenUTechnology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

$1 '1 03,979.30 4,028,300.00

$0.00

$0.00

1,280,521.37 906,717.54
105,961.01
3,836.53

195,631.16
52,966.62 5,380,877.08

0.00

2,297,036.45

Sales and Services of Auxiliary Enterprises

278,900.30

TOTAL REVENUES

5,380,877.08

278,900.30

2,297,036.45

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 Hospital and Clinics Total Educational and General Expenditures

2,280,514.83
736,753.42 564,646.87 1,163,739.41 581,060.16
58,537.00
5,385,251.69

988,453.23

0.00

2,320.32 42,792.20
1,263,470.70
2,297,036.45

Auxiliary Enterprises Expenditures

255,718.41

Mandatory Transfers

TOTAL EXPENDITURES AND MANDATORY TRANSFERS _5,385,251.69

255,718.41

2,297,036.45

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
To State Treasury- Lottery Funds/Regular

7,477.52 (5,579.34)

(17,254.07)

128,233.79

TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

1,898.18

(17,254.07)

128,233.79

NET INCREASE (DECREASE) IN FUND BALANCES

____j$2,476.43)

~.927.82_ __l12~33.79

TOTAL CURRENT
FUNDS
$1,103,979.30 0.00
4,028,300.00 0.00 0.00
1,280,521.37 906,717.54 0.00 105,961.01
3,836.53 0.00
195,631.16 0.00
52,966.62 7,677,913.53
278,900.30
7,956,813.83
3,268,968.06
736,753.42 566,967.19 1,206,531.61 581,060.16 1,322,007.70
7,682,288.14
255,718.41
0.00
7,938,006.55
128,233.79 (17,254.07)
7,477.52
(5,579.34) 0.00
112,877.90
$1M.,685.18

852

BAINBRIDGE COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

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

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hos~ital

Activities

$5,333,579.82

$47,297.26

AUXILIARY ENTERPRISES
$0.00 278,900.30

7,226.37

251.15

TOTAL REVENUES AND OTHER ADDITIONS

5,340,806.19

47,548.41

278,900.30

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

5,333,026.69 5,579.34

52,225.00

255,718.41

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

5,338,606.03

52,225.00

255,718.41

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers

(17,254.07)

TOTAL TRANSFERS AMONG FUNDS

0.00

0.00

(17,254.07)

NET INCREASE (DECREASE) IN FUND BALANCES

2,200.16

(4,676.59)

5,927.82

ADJUSTMENTS/RECLASSIFICATIONS

(582.94)

BEGINNING FUND BALANCE

25,779.34

4,677.68

123,680.14

FUND BALANCE, JUNE 30, 1997

~27,979.50

~1.09

$129,025.02

TOTAL
$5,380,877.08 278,900.30 0.00 0.00 0.00 0.00 0.00 7,477.52 0.00
5,667,254.90
5,385,251.69 255,718.41 0.00
5,579.34 0.00 0.00 0.00
5,646,549.44
0.00 (17,254.07)
(17,254.07)
3,451.39
(582.94)
154,137.16
~157,005.61

853

BAINBRIDGE COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

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 Equipment/Technology/Construction Trust Fund Federal Grants and Contracts State Grants and Contracts Private Gifts, Grants and Contracts Endowment Income Sales and Services of Educational Departments Library Fines Revenues for Program Support Continuing Education Fees Duplicator Sales Other Sources Administrative Cost Allowance Group Insurance Continuation Program Veterans Administration Pelt SEOG JTPA HOPE Check Service Charges Testing Fees Rents Parking Fines 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

$1 ,001 '181.25 4,867.80
39,393.25 58,537.00

$0.00

3,716,635.00 93,165.00
161,500.00 57,000.00
1,068.14 194,048.09
514.93

1,280,521.37 906,717.54 105,961.01 3,836.53

48.00 217.00 3,200.00 4,333.30 7,272.00 5,302.00 839.08 4,942.00 267.95 251.00 7,904.01 18,390.28
5,380,877.08

2,297,036.45

$1,001 '181.25 4,867.80 0.00
39,393.25 58,537.00
0.00
3,716,635.00 93,165.00
161,500.00 57,000.00
1,280,521.37 906,717.54 105,961.01 3,836.53
1,068.14
194,048.09 514.93
48.00 217.00 3,200.00 4,333.30 7,272.00 5,302.00 839.08 4,942.00 267.95 251.00 7,904.01 18,390.28
7,677,913.53

1,272.89 270,698.25

6,929.16 278,900.30

0.00

___$5,659,777.38

$2,297,036.45

1,272.89 270,698.25
6,929.16 278,900.30
' $7,956,813.83

854

EDUCATIONAL AND GENERAL EXPENDITURES INSTRUCTION General Academic Instruction
Division of Humanities Division of Sciences Learning Center Vocational and Technical Instruction Division ofTechnical Studies Community Education Dept of Continuing Education Preparatory and Remedial Instruction Department of Developmental Studies

TOTAL INSTRUCTION

ACADEMIC SUPPORT

Libraries

00

Library - General Operations

<.n <.n

Academic Administration

Computing Support

Ancillary Support

Vice President of Academic Affairs

Minority Advising

TOTAL ACADEMIC SUPPORT

STUDENT SERVICES Student Services Administration Office of Dean of Students Ancillary Student Support 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, 1997

FUND CLASSIFICATION

------

~----- ----~----

- -- --------------

Unrestricted

_FeJ>I.[i_cted ___

_Total

- --- ----- ---------------- ---------

Personal Services

0 B J E C T CLASS I.F I CAT I 0 N

Operating

Supplies &

_______Trl'l\le!

_J~P~.Qsl:ls..,=~ __ -~q\JJgmenL="'

$446,833.51 660,613.97 46,598.74
628,653.29
254,304.38
243.~1_().91
2,280,514.83

$0.00

$446,833.51 660,613.97 46,598.74

$431,437.77 612,251.81 39,394.17

$5,025.39 7,935.01 2,009.02

$10,370.35 40,427.15 5,195.55

871 '135.42

1,499,788.71

1'199,311.68

16,072.84

129,263.90

117,317.81

371,622.19

230,761.61

4,396.60

117,362.98

?1M_1Q.94

_2~~3_2~01_~ _____ ?,1_4~_._9_3 _

- ~.Z_3_~~_

9!!8,453:2~ ---~.?8,968.()6_ ____ ?,Z4M82.49_

-~7,8!!8:79 ___ 30!1_,_3.?~:4!1

$0.00
155,140.29 19,101.00
_ 1?.1.?11-?~.

265,846.18
81 '130.63 203,384.96 184,195.28
2,196.37
736,753.42

265,846.18

181,490.55

81 '130.63 203,384.96 184,195.28 - ---- ?_,_19~_.3?
O.O_Q_ _ _ ]36l53.4?_

54,218.81 36,560.96 158,079.23
----------
_ __ 13_0,3_1_9.~~

2,300.91
2,115.39 400.23
4,393.12 243.00
9,15?_.6~

43,409.51

38,645.21

13,650.43 37,674.12 19,762.93
_1 ._~5_3_.3_7_

11 '146.00 128,749.65
1,960.00

J1f3,1_5().36 ______1~(),_?_()_() ,!l6_

100,605.73 4,090.00

100,605.73

65,444.91

2,320.32

2,320.32 65,444.91

103,857.21 52,225.00

103,857.21 52,225.00

238.4?_;t.O? __________ _ __ 23_M?_1.()?

___6_4_,646_:87_ ______ ___?220}?

- __56_~~1)_7.1_9

92,948.78
52,674.73 91,050.28
3,249.20 210,278.1_4 _150,?01.1}

1,432.98
803.52 3,859.28 2,430.48 4,271.22 12,800.48

6,223.97
2,320.32 9,921.66 6,902.65 46,545.32 -- 21,738.66_ 93,652.58

4,090.00
2,045.00 2,045.00
2, 133.()0 - 10,313:00

BAINBRIDGE COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

__QB_.J E:f_I ~~~~_I!_C)I.TJ QI'J_________________

FUND CLASSIFICATION - --~--------

_ Unrestricted EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

__ Restrictecl _

TJJtal_ __ _

Personal _servi<:<el?_____

_}ravel

Operating Supplies & =-----=E;x_p~Dl?e.~-:-.c= ==}~!:l_l!iPJil!l-nj=-

INSTITUTIONAL SUPPORT

Executive Management

Office of the President

171,603.93

372.29

171,976.22

164,097.70

1,742.75

6,135.77

Fiscal Operations

Vice President of Business Affairs

192,722.99

192,722.99

151,707.45

5,641.77

22,899.77

12,474.00

General Admin & Logistical Services

Personnel/Procurement/Security

242,073.59

242,073.59

225,119.65

16,953.94

Administrative Computing Support

Computer Center

234,651.83

234,651.83

57,314.33

5,341.18

48,320.32

123,676.00

Public Relations and Development

Office of College Relations

49,055.51

49,055.51

30,960.54

569.59

17,525.38

General Institution

Faculty & Staff Benefits-Non Payroll

79,197.19

79,197.19

79,197.19

General Institutional Expenses

93,611.25

17,751.00

111,362.25

59,990.60

51,371.65

College Work-Study Program

8,603.91

24,668.91

33,272.82

380.72

32,892.10

Institutional Research

64,311.24

64,311.24

60,150.45

1,674.56

2,486.23

00

PREP Program

Ul

(l)

TOTAL INSTITUTIONAL SUPPORT

27,907,~7_
1, 1_6~.7_39_:41

42,7!l_2.2_Q

-~?Jl9JJll_ ----- --~J .z:~_.:3_f3_

244.25 - - - -5,864.3~

1 ,2_Q!))i~U?1

?!}_0,7].7}j)_ ----- __!,215:1Q_

_2_g_Q_~.~?

__187,?].1_.6._

OPERATION & MAINTENANCE OF PLANT Physical Plant Administration Building & Equipment Maintenance Custodial Services Utilities Landscape and Grounds Maintenance
TOTAL OPERATION & MAINTENANCE OF PLANT

62,101.11 204,969.91
94,712.16 144,561.38
_.!1 '71 ?_.6Q
5~1.Q6Q:]_

62,101.11 204,969.91
94,712.16 144,561.38
----- _1_4,_7_1_.60

58,778.25 140,482.64 94,712.16
_____49_,12?1~

- - -- --~lli,_0_(3_0,1f3_ _____}~~.098.]8_

795.24 297.24

2,527.62 55,798.03

8,392.00

144,561.38 __ ____ __8,_!)9-!lJ_ _ ____1,?_!l_!OQ_

1,092_,4 ---- ].1 '1,~8].:_9_0 ________1_4,!l_~(:),_QQ

S C H 0 LA R S H I P S, F E L L 0 W S H I P S, A N D 0 T H E R Scholarships Scholarships-Federal
Pell Grants Supplemental Educ Opportunity Grt Student Incentive Grant
Veterans Administration Scholarships-Endowment Oaks Academy Walter Cox Ruth & Roland L. Horn Bainbridge National Bank Conyers/Hunter Bainbridge Collsge Endowment

817,554.23 53,776.00 9,716.00 2,334.35
375.00 800.00 375.00 314.24 500.00 1'100.00

817,554.23 53,776.00 9,716.00 2,334.35
375.00 800.00 375.00 314.24 500.00 1'100.00

817,554.23 53,776.00 9,716.00 2,334.35
375.00 800.00 375.00 314.24 500.00 1 '100.00

BAINBRIDGE COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

S C H 0 L A R S H I P S, F E L L 0 W S H I P S, A N D 0 T H E R (Continued)

Scholarships-State

Fee Waivers

58,537.00

Hope Grants

Peach Program

Postsecondary Options

Vocational Rehabilitation

Scholarships - Private

McGalliard/Polluck

Climax Community Club

Pilot Club

Dorothy Randall

TOTAL SCHOLARSHIPS, FELLOWSHIPS & OTHER

58,5~?::!)0

Restricted _
346,569.28 1,951.90
24,847.50 2,069.70
329.43 94.20
388.87 375.00
-- - -----------
_1,?63,-17().7_0

TgJ~L _
58,537.00 346,569.28
1,951.90 24,847.50
2,069.70
329.43 94.20
388.87 - ---------3--7- 5--.--0--0--
1,~2?,007}0

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

=-==~>51>~~5l.s-=~c~ ___ Eqyip_merJ=

58,537.00 346,569.28
1,951.90 24,847.50
2,069.70

329.43 94.20
388.87 ----3--7-5-.-0-0-

0.00

0.00 ____t~2_s0()!:!0_

0.00

TOTAL EDUCATIONAL & GENERAL EXPENDITURES

00

~

AUXILIARY ENTERPRISES EXPENDITURES

FOOD SERVICES

Snack Bar

5,385,251.69

2,297,036.-1.5

7,68,?8.J4 --- -4,?62,~~}~-

1,291.94

___ 1_,~~1_.94

797.12

76,44.@_

2.?~M_1_I._Q_ _____ II,!;_6l.I!Q.

2.54

492.28

TOTAL FOOD SERVICES

1,~9_1_,94_

0.00

- 1_.?9_1:94

797.12

2.54

492.28

0.00

STORES AND SHOPS Bookstore

251,!~2.83

-2_51,"1_?.3

30,~]_5_

8.51

~20_,?9_1._9!

TOTAL STORES AND SHOPS OTHER SERVICE UNITS
Student Transportation TOTAL OTHER SERVICE UNITS TOTAL AUXILIARY ENTERPRISES EXPENDITURES TOTAL CURRENT FUND EXPENDITURES

-----~1.1_~?-!l~

0.00

___ ?1 ,_1.?:_8~

___ -~()L8g?_!i_

8.51

____ ??Q.l~1:~I

0.00

_1,273._~

3,2?1&4
255,{.1~~1

0.00 0.00

~- _$5,64Q.9Ill~l()_ __j_2J29_7,Q36_.~5

-~~n6_~

?,273.64

0.00

255,718.41

-- ?1,64!).4]

$7,938,0()6.55 __ $4,"7"9t508.1H

0.00 11.05 -- $76,459.~5

3_,273.64

- _3_,2_73.64_

224_,()5_7:9_ --

0.00

$2,489,475,~9

- $577,562.80

REVENUE Student Fees
Fees-Student Activities Other Sources lntramurals Vending Expanded Programs Family Programs Fishing Excursion Gatlinburg Excursion Fund Raising Miscellaneous Revenue
TOTAL REVENUE
EXPENDITURES Intramural Athletics lntramurals Administration Social and Entertainment Activities Entertainment Student Government Student Government Other Clubs Other Student Activities
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance Adjustments -Prior Year
ENDING FUND BALANCE

BAINBRIDGE COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30, 1997
$636.00 549.75 93.00 111.75 13.00
5,198.00 431.30 871.21
3,558.96 19,402.80 14,846.93
7,197.89 7,218.42

$39,393.25
7,904.01
3,558.96 19,402.80 14,846.93 14,416.31

$47,297.26
52,225.00 (4,927.74) 4,677.68
251.15 $1.09

858

BAINBRIDGE COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FEDERAL FUNDS US Department of Education
' College Work-Study Program Pell Grant-Award Year 95-96 Pell Grant-Award Year 96-97 Supplemental Educ Opportunity Grant US Department of Defense
Veteran's Administration US Department of Energy
Energy Grant Job Training Partnership Act
Section 123-Basic Education Individual Referral/Case Management Title Ill-Memo of Understanding GaBoard of Technical & Adult Education Carl Perkins/Improvements
TOTAL FEDERAL FUNDS
STATE FUNDS Georgia Board of Technical & Adult Education
Regular Continuation Georgia Student Finance Commission
Student Incentive Grant Board of Regents
HOPE Grant-Award Year 95-96 HOPE Grant-Award Year 96-97 Valdosta State University Ga Dept of Education Postsecondary Options Program Ga Dept of Family & Children Services Peach Program Ga Dept of Vocational Rehabilitation
TOTAL STATE FUNDS
PRIVATE FUNDS General Motors Lyceum Kellogg Foundation Grant-FY96 McGalliard/Polluck Memorial Scholarship Dorothy Randall Memorial Scholarship Science & Technology Center Kellogg Grant- FY97 Climax Community Club Scholarship Joe Grollman/Lions Club Scholarship Pilot Club Scholarship Marsicano Scholarship Andrew Avery Educational Fund
TOTAL PRIVATE FUNDS

FUND BALANCE JULY 1, 1996

RECEIPTS

$0.00
(3,881.30) (14,607.23)
(6,897.39) (5,607.08) (30,993.00)

$24,668.91 $46,185.73 774,568.50
58,109.30
1'113.39
17,751.00
35,035.42 78,937.75 34,813.27
219,471.62
1,290,654.89

(15,642.1 0)
(780.92)
(1 ,083.33) (17,506.35)
3,979.30 857.17
(7,575.58) 3,074.43 2,478.00 (14,256.40)
6,634.48 (4,808.60)

484,674.85
9,716.00
59,923.42 275,000.00
202.95
24,967.50
1,951.90 2,655.03
859,091.65
1,200.00 1,706.19 11,230.17
325.00 595.00 55,975.08 43,816.03 2,000.00 375.00 400.00 54,731.25
172,353.72

DEDUCTIONS/TRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

$24,668.91 $45,705.73 771,848.50
53,776.00
2,334.35
17,751.00
31 '154.12 67,316.86 43,642.54
222,323.36
1,280,521.37

$0.00 $480.00 2,720.00 4,333.30
7,272.00
14,805.30

$0.00 0.00 0.00 0.00
(1,220.96) 0.00 0.00 0.00 0.00
(1 0,258.34) (15,726.66)
0.00 (8,458.82)
(35,664.78)

521,360.21
9,716.00
59,142.50 287,426.78
202.95
24,847.50
1,951.90 2,069.70
906,717.54

0.00 (52,327.46)
0.00

(12,426.78) 0.00

120.00 0.00 0.00
(498.00)

0.00

(65, 132.24)

471.33 2,320.32 3,654.59
329.43 375.00 50,603.05 47,724.22
94.20
388.87
105,961.01

0.00

4,707.97 243.04 (0.00)
3,070.00 2,698.00 (8,884.37) (3,908.19) 1,905.80
375.00 11.13
54,731.25 6,634.48
61,584.11

859

BAINBRIDGE COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

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 Bainbridge College Endowment

FUND BALANCE JULY 1, 1996
- 1,112.61
1,022.24 681.76
1,726.07 1,184.12
839.71

TOTAL ENDOWMENT FUNDS

6,566.51

TOTAL RESTRICTED FUNDS-CASH BASIS

(46,741.44)

AMOUNTS EXPENDED BUT NOT REIMBURSED

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$23,589.89

RECEIPTS
415.90 800.00 531.15 519.88 519.88 540.15 519.88 418.86
4,265.70
2,326,365.96
113,709.58
~2.440,075.54

DEDUCTIONS!TRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

375.00 800.00
500.00 375.00
686.53 . 1'1 00.00

1,153.51 0.00
531.15 1,042.12
826.64 2,266.22 1,017.47
158.57

3,836.53

0.00

6,995.68

2,297,036.45

14 805.30

(32,217.23)

113,709.58

$2,297,036.45

$14,805.30

$81,492.35

860

BAINBRIDGE COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

BEGINNING FUND BALANCE 'Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Gifts and Grants Private Interest Income Private Loans
TOTAL ADDITIONS
DEDUCTIONS Disbursed to Restricted
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $11,245.99
11,245.99

ENDOWMENT FUNDS
$90,504.30 6,328.26
96,832.56

TOTAL
$101,750.29 6,328.26
108,078.55

72.87 72.87
0.00
0.00 $11,318.86

8,723.04 8,723.04
125.29 125.29
0.00 $105,430.31

8,723.04 72.87
8,795.91
125.29 125.29
0.00 0.00 0.00 $116.749.17

861

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 Walter Cox Memorial Virginia Lee Rozier Conyers & Hunter Memorial Ruth & Roland Horn Oaks Academy Edward F. Marsicano Memorial Bainbridge College Endowment
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

BAINBRIDGE COLLEGE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE &TRANSFERS JUNE 30, 1997

$925.06 7,193.57 3,127.36
11,245.99

$0.00 72.87
72.87

$0.00 0.00

$0.00 0.00

$925.06 7,266.44 3,127.36
11,318.86

10,346.56 12,964.77 10,338.07 10,346.56 10,346.56
8,277.24 10,709.20 17,175.34
90,504.30
~101,750.29

438.29 568.82 1,447.81 438.29 438.29 350.64 447.81 4,593.09
8,723.04
~8,795.91

125.29
125.29
~125.29

794.51 1,031.10
811.74 794.51 794.51 635.61 811.74 654.54
6,328.26
~6,328.26

11,579.36 14,439.40 12,597.62 11,579.36 11,579.36
9,263.49 11,968.75 22,422.97
105,430.31
~116,749.17

862

BAINBRIDGE COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS State Appropriations General Funds Lottery Funds- Equipment, Technology,& Construe. Major Repair/Rehabilitation Funds Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Buildings Roof Replacements Distance Learning Building Neumatic Controls Replacement Bldg. 600 & 700 Entrance Heaters Total Buildings
Equipment Distance Learning Bldg. Vehicle
Total Equipment
Expenditures Not To Be Capitalized Door Replacements
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Reserve for Renewal and Replacement
TOTAL TRANSFERS AMONG FUNDS
Beginning Fund Balance, Adjusted Adjustments- Prior Year Lapse of Surplus- Prior Year To State Treasury- General Funds To State Treasury- Lottery Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$19,000.00 32,000.00
311,213.00 14,004.89
376,217.89

$0.00 0.00

Total

RENEWALS AND REPLACEMENTS

$19,000.00 32,000.00
311,213.00 14,004.89
376,217.89

$0.00 0.00

214,500.00 55,822.00 66,346.00 17,415.00
354,083.00
7,178.00 7,178.00
12,952.00 12,952.00
374,213.00

0.00 0.00 0.00

214,500.00 55,822.00 66,346.00 17,415.00
354,083.00
7,178.00 0.00
7,178.00
12,952.00 12,952.00
374,213.00

15,021.00 15,021.00
0.00 15,021.00

937.82 (937.82)
2,004.89
~_Q04.89

0.00
~0.00

937.82 0.00
(937.82) 0.00
2,004.89 0.00
$2,004.89

17,254.07 17,254.07 71,308.24
73,541.31 $73,541.31

863

BAINBRIDGE COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

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
Department of Technical &Adult Education (DTAE)
Adjustments to Inventory Counts
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$7,288,210.82 0.00

$7,288,210.82

$540,438.59 37,124.21

577,562.80 361,261.00
15,021.00 75,108.00 12,279.00
159,103.29 14,434.65

1,041,231.80
173,537.94 8,155,904.68

$8,155,904.68

864

BAINBRIDGE COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LAND Main Campus and Other

YEAR ACQUIRED

INVESTMENT JULY 1,1996

$99,269.00

TOTAL LAND

99,269.00

BUILDINGS Academic Building Administration Building Student Center Continuing Education Building Maintenance Building Greenhouse Vocational Technical Building Warehouse Pine Center Oak Center Distance Learning Building Entrance Heaters Science Building
TOTAL BUILDINGS

1973 1973 1973 1973 1973 1975 1980 1985 1993 1994 1997
1997

1,127,750.77 226,528.66 699,602.57 340,678.19 182,213.17 3,701.91
1'702,201.59 22,423.00 16,970.56 10,000.00
4,332,070.42

IMPROVEMENTS OTHER THAN BUILDINGS Electrical System Landscaping Paving and Sidewalks Sewage System Storm Sewer System Swimming Pool Tennis Courts Water Mains Secondary Chiller ADA Compliance Performing Arts Deck Fire Alarm System Science Lab Renovation

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 25,782.67 7,297.01 82,600.00 48,278.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

754,475.17

ADDITIONS $0.00 0.00

DEDUCTIONS

ADJUSTMENTS/ TRANSFERS

$0.00

$0.00

0.00

0.00

INVESTMENT JUNE 30, 1997
$99,269.00
99,269.00

439,949.29

159,103.29

55,822.00 17,415.00 70,000.00
583,186.29

159,103.29

0.00

1,127,750.77 226,528.66 699,602.57 340,678.19 182,213.17 3,701.91
1,983,047.59 22,423.00 16,970.56 10,000.00 55,822.00 17,415.00 70,000.00
4,756,153.42

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 25,782.67 7,297.01 82,600.00 48,278.00

0.00

0.00

0.00

754,475.17

LIBRARY COLLECTIONS General Acquisitions Donations
TOTAL LIBRARY COLLECTIONS
EQUIPMENT Administration Building Academic Building Library Student Center Continuing Education Building Maintenance Building Vocational Technical Building Pine Center Science Building Distance Learning Building
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

746,233.99 10,723.71
$756,957.70

37,124.21 $37,124.21

$0.00

213,909.70 280,309.34 143,065.78
54,140.20 68,628.63 130,060.11 453,264.77
2,060.00
1 ,345,43~.53
$7,288,210.82

145,962.00 141,717.55
1,521.00 14,023.65 16,120.80 40,007.00 44,568.80

3,411.65
894.00 599.00
9,530.00

6,050.00 10,950.50

420,921.30

14,434.65

$1,041,231.80 ___j173,537 .94

$0.00

783,358.20 10,723.71
$794,081.91

7,172.56 (13,262.32)
31,253.69 (15,372.00)
1,746.00 (11 ,537.93)

367,044.26 405,352.92 144,586.78
98,523.54 68,778.43 171,813.11 476,765.64
2,060.00 6,050.00 10,950.50

0.00

1,751,925.18

~00 _____if!, 155,994.68

865

BAINBRIDGE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSIT Activity Fee - Continuing Education Class Act School of Theater Faculty Cap and Gown Rental Student Graduation Fee Minority Advisor Program Retired Teacher's Fund Phi Thetta Kappa Drama Club Sigma Kappa Delta Lyceum Guaranteed Student Loan Alumni Association Student Nurses Association Canoe Club Faculty and Staff Fund Science Fair Mathematics Competition Georgia AAWCC Conference Alpha Beta Gamma Mentor Program Federal Funds
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Regent's Scholarship
Mary r. Mobley Memorial Scholarship
Pilot Club Scholarship W. Harrison Georgia EMC Scholarship Thomas County Educators Scholarship. Bainbridge College Scholarship Bainbridge Service Club Rebecca Turner Scholarship Kiwanis Club Phil Grimsley Chevrolet Prince Hall Scholarship Georgia Civil Justice Foundation Cairo Lions Club Amoco Fabrics American Assoc. of Univ. Women American Legion Scholarship Wai-Mart Foundation Climax Community Club Elliot Battle Scholarship Foundation Valedictorian Early County High School Bainbridge High School Theta Chi Zeta Lynwood Mock Seminole County PTA Scholarship Grady County Board of Education VFW Trafford Williams Scholarship Bethlehem Baptist Church Bainbridge Pharmacy
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

FUND BALANCE JULY 1, 1996
$0.00 1,618.86
864.40 1,159.06
22.50 950.90 2,073.54 1,455.44
965.05 96.03
2,661.52 74.40
207.55
988.34 1,188.52 {2,775.62) 11,550.49
919.00 102.86
227.00 73.33
3,998.22 490.34 500.00 11.95
7,445.00 101.80
1,383.55
136.70
552.85
95.35 16,037.95

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

$2,223.35
1,130.92 3,535.00
100.00 943.00 494.55 684.00 293.81 151,050.92 405.00 711.11 125.00 740.00 1,430.00
20.00 41.99 1,725.00
903,032.98

$2,223.35
1,589.80
1,000.90 754.50
1,145.65 397.80 293.81
151,050.92 12.01
503.53
407.61 1,568.94
1,507.48 1'188.52 900,332.44

$0.00 1,618.86 1,995.32 3,104.26
22.50 50.00 2,262.04 804.34
286.20 0.00 0.00
1,358.04 303.61
2,786.52 406.79 68.61 20.00 41.99
1,205.86 0.00
(75.08)

1,068,686.63

1,063,977.26

16,259.86

1,100.00
906.25 250.00
338.03 500.00 400.00
1,000.00 1,000.00
500.00 900.00 200.00 300.00 500.00 500.00 500.00 500.00
9,394.28

102.86 906.25 233.08
73.33
119.99 490.34 400.00 500.00
11.95
101.80
390.70 1,275.48
74.95 900.00 200.00 136.70 300.00 552.85
500.00 201.79 500.00
95.35
8,067.42

1,100.00 919.00
16.92 227.00 4,336.25 380.01
7,445.00 1,000.00
609.30 108.07 425.05
500.00
l
298.21
17,364.81

866

BAINBRIDGE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

PAYROLL OPERATIONS Payroll Deductions ' Federal Income Tax Withholdings State Income Tax Withholdings F I C A-Employee F I C A-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 Retirement Plan 1-TIAA-Employee Retirement Plan 1-VALIC-Employee Credit Union State Charitable Contributions United States Savings Bonds Group Insurance- AFLAC Garnishments Georgia Tax Levy Tax Levies Tax Sheltered Annuities-Equitable Tax Sheltered Annuities-TIAA-Cref Tax Sheltered Annuities-Valic Employer Liability F I C A-Employer Group Health Insurance-Employer Group Life Insurance-Employer Teacher Retirement-Employer F I C A-Medicare-Employer Retirement Plan 1-VALIC-Employer Retirement Plan 1-TIM-Employer
TOTAL PAYROLL OPERATIONS
TOTALAGENCYFUNDS

FUND BALANCE JULY 1, 1996

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

2,504.40 685.74
1,422.40 316.56
50.00 84.39 50.00
10,736.40 483.00
16,332.89 $43,921.33

399,559.09 141,006.21 202,704.00
51,791.41 89,158.90 23,936.20 48,184.60
8,578.19 13,988.03 155,626.83 13,461.91
916.65 131,675.00
4,970.50 600.00
4,803.92 15,159.27
500.00 1,300.00 105,186.50 18,445.00 13,630.66
202,704.00 371,498.87
16,808.73 379,782.79
51,791.41 1,109.56
16,172.54
2,485,050.77
$3,563.131.68

399,559.09 141,006.21 202,704.00
51,791.41 89,034.30 23,909.00 48,283.20
8,517.05 13,988.03 155,626.83 13,461.91
916.65 131,675.00
4,970.50 650.00
4,436.12 15,042.66
450.00 1,300.00 105,186.50 18,445.00 13,630.66
202,704.00 371,383.07
16,716.73 379,782.79
51,791.41 1,109.56
16,172.54
2,484,244.22
$3,556,288.90

0.00 0.00 0.00 0.00 2,629.00 712.94 1,323.80 377.70 0.00 0.00 0.00 0.00 0.00 0.00 0.00 367.80 201.00 50.00 50.00 0.00 0.00 0.00
0.00 10,852.20
575.00 0.00 0.00 0.00 0.00
17,139.44
$50,764.11

867

THIS PAGE LEFT BLANK
868

Coastal Georgia Community College
FINANCIAL REPORT
For the Year Ended June 30, 1997

COASTAL GEORGIA COMMUNITY COLLEGE Brunswick, Georgia

Dorothy L. Lord President

C. Tom Saunders Vice President for Business Affairs

869

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

COASTAL GEORGIA BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Entemrises RESTRICTED

TOTAL

$620,291.02 51,185.98 23,293.69 6,271.00
~701,041.69

$60,855.72 40,146.93 153,582.38
~254,585.03

($415,464.87) 2.32
496,957.88
~81,495.33

$265,681.87 2.32
588,290.79 0.00
176,876.07 6,271.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
~1.037,122.05

$400,551.96

$2,738.40

257,791.04 658,343.00

9,727.50 12,465.90

$0.00 0.00

$403,290.36 0.00 0.00 0.00
267,518.54 0.00
670,808.90

21,000.00
20,039.22 1,317.00
342.47

153,582.38 88,536.75

42,698.69 $701,041.69

242,119.13 $254,585.03

174,582.38 0.00
108,575.97 1,317.00 0.00 342.47 0.00

81,495.33

81,495.33 0.00 0.00 0.00

81,495.33

366,313.15

$81.495.33 _li.Q_37,122.05

870

COMMUNITY COLLEGE SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGENCY FUNDS

$2,475.76 7,906.41

$73,600.70 890.96

$202,219.07

$431,266.86

$0.00

$102,830.24

$1,578,016.36 10,239,754.38
1,287,038.58 2,030,740.62 3,695,833.15

____j1 0,382.17 $0.00

$74,491.66 $202,219.07 $431,266.86 $18,831,383.09

$0.00 $201 ,262.03 $104,968.00

$0.00

35,626.11

0.00

0.00

201,262.03

104,968.00

35,626.11

$102,830.24 $0.00
102,830.24 102,830.24

326,298.86

6,551.48

957.04

18,795,756.98

3,830.69

74,491.66

10,382.17
- -----~-10-,3-aU-L

74,491.66

957.04

326,298.86 18,795,756.98

0.00

~74,491.66 ____RD_221_~1)I_ ___$4~ 1,266.86 _$18,8_3j,_3.3~0Jl. _______1'1 02,830~24

871

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations Unexpended Plant Funds - E!TIC Trust Fund 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 Funds To State Treasury-LotteryFunds/Regular 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 TRANSFERS
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, 1997

COASTAL GEORGIA
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Entemrises

FUNDS RESTRICTED

$8,502,743.23

$0.00 865,689.83

$0.00

1,220,657.46 1,112,619.31
477,240.65 5,636.51

473.26 8,503,216.49

865,689.83

496,957.88 3,313,111.81

TOTAL CURRENT
FUNDS
$8,502,743.23 865,689.83 0.00 0.00
1,220,657.46 1 '112,619.31
0.00 477,240.65
5,636.51 0.00 0.00 0.00
473.26 0.00
496,957.88
12,682,018.13

8,502,617.83 128.24 130.79
8,502,876.86 339.63

859,908.84

2,924,821.12

22,963.00

859,908.84 5,780.99

2,947,784.12 365,327.69

11,427,438.95 859,908.84 0.00
128.24
0.00 22,963.00
130.79
0.00 0.00 0.00 0.00
12,31 0,569.82
371,448.31

0.00 339.63
42,359.06 $42,698.69

(51 ,380.18) (51 ,380.18) (45,599.19)
287,718.32 ~242, 119.13

0.00 365,327.69 (298,514.81)
14,682.45
~81,495.33

0.00 (51 ,380.18) (51 ,380.18) 320,068.13 (298,514.81) 344,759.83
~366,319.15

872

COMMUNITY COLLEGE
IN FUND BALANCES June 30, 1997

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

PLANT FUNDS

Renewals And

Unexpended

Replacements

$0.00

$0.00

479,159.00

Investment In Plant
$0.00

70.00 70.00

1,960.00 1,960.00

21,393.20 957.04
501,509.24

1,377' 128.25

0.00

1,377' 128.25

5,000.16

150.00 150.00 (80.00)

0.00 1,960.00

0.00 (80.00)

0.00 1,960.00

_ _.c_-10.462.17

72,531.66

446,375.90 54,176.30
505,552.36 (4.043.12)

104,968.00 2,775.05
107,743.05 (107,743.05)

238,109.85
238,109.85 1 '139,018.40

0.00 (4,043.12)

51,380.18 51,380.18 (56,362.87)

0.00 1'139,018.40

5,000.16 _ _ _3_82,661.73

li57.04

$~298.86

17,692,364.69
il...8~.09_

873

COASTAL GEORGIA COMMUNITY COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Equipmentrrechnology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues
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 Hospital and Clinics Total Educational and General 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 To State Treasury- Lottery Funds/Regular
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

UNRESTRICTED

EDUCATIONAL

AUXILIARY

&GENERAL

ENTERPRISES

RESTRICTED

$1,940,156.75
6,168,752.00 64,000.00

$0.00

$0.00

1,328, 711.46 1,156,798.35
434,911.31
4,400.00

230,640.78 99,193.70
8,502, 743.23
8,502,743.23

0.00 865,689.83 865,689.83

2,924,821.12 2,924,821.12

3,915,088.40
123,100.79 908,292.96 847,860.78 1,500,659.70 1,035,877.20 171,738.00
8,502,617.83

0.00 859,908.84

1,091,174.19
43,760.26 9,964.33 5,372.61
91,324.11
1,683,225.62
2,924,821.12

8,502,617.83
342.47 (128.24) 214.23

859,908.84

2,924,821.12

(51,380.18)

365,327.69

(51,380.18)

365,327.69

TOTAL CURRENT
FUNDS
$1,940,156.75 0.00
6,168,752.00 64,000.00 0.00
1,328, 711.46 1,156, 798.35
0.00 434,911.31
4,400.00 0.00
230,640.78 0.00
99,193.70 11,427,564.35
865,689.83
12,293,254.18
5,006,262.59 0.00
166,861.05 918,257.29 853,233.39 1,591,983.81 1,035,877.20 1,854,963.62
0.00 11,427,438.95
859,908.84
0.00
12,287,347.79
365,327.69 (51,380.18)
342.47
(128.24) 0.00
I
314,161.74

NET INCREASE (DECREASE) IN FUND BALANCES

~339.63

(~45,599.19)

~365,327.69 ___..$320,068~

874

COASTAL GEORGIA COMMUNITY COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

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

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

~tudent

Activities & Hosgital

Activities

$8,424,909.23

$77,834.00

473.26

TOTAL REVENUES AND OTHER ADDITIONS

8,425,382.49

77,834.00

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

8,424,909.23
128.24 130.79

77,708.60

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

8,425,168.26

77,708.60

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers

TOTAL TRANSFERS AMONG FUNDS

0.00

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

214.23

125.40

ADJUSTMENTS/RECLASSIFICATIONS

BEGINNING FUND BALANCE

22,445.24

19,913.82

AUXILIARY ENTERPRISES
$0.00 865,689.83
865,689.83 859,908.84
859,908.84 (51 ,380.18) (51 ,380.18) (45,599.19) 287,718.32

FUND BALANCE, JUNE 30, 1997

$22,99.47

$20,039.22

$242,119.13

TOTAL
$8,502,743.23 865,689.83 0.00 0.00 0.00 0.00 0.00 473.26 0.00
9,368,906.32
8,502,617.83 859,908.84 0.00
128.24 0.00
130.79 0.00
9,362, 785.70
0.00 (51 ,380.18)
(51 ,380.18)
(45,259.56)
0.00
330,077.38
$284,817.82

875

COASTAL GEORGIA COMMUNITY COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

CURRENT FUNDS REVENUES Educational and Gem~ral 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 Equipment/Technology/Construction!Trust Fund 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 Transcript Fees Copier Fees Independent Study Vaccine Fee 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 Veterans Administration Supplemental Educ Opportunity Grant Pell Grant College Work Study Program HOPE Grant Student Activities - Other Other Revenue
Total Educational and General
Auxiliary Enterprises Food Services Sales - Snack Bar Stores and Shops Sales - Bookstore Intercollegiate Athletics Athletics - Fees Athletics - Other Other Service Units Student Transportation - Fees Vending Operations - Institution - Sales Vending Operations - Contracted - Commissions Game Room - Sales
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED RESTRICTED

TOTAL

$1 ,624,404.75 53,445.00 3,020.00 77,834.00 171,738.00 9,715.00
5,901,242.00 141,510.00 126,000.00 64,000.00
2,864.10 2,675.45 8,453.00 1,693.00 12,008.52
275.00 243.00
202,428.71
35,967.05 (35,967.05)

$0.00
1,328, 711.46 1'156, 798.35
434,911.31 4,400.00

482.00 6,250.00 4,025.00 3,624.00 9,064.00
75,748.70
8,502,743.23

2,924,821.12

$1,624,404.75 53,445.00 3,020.00 77,834.00
171,738.00 9,715.00
5,901,242.00 141,510.00 126,000.00 64,000.00
1,328, 711.46 1'156, 798.35
434,911.31
4,400.00
2,864.10 2,675.45 8,453.00 1,693.00 12,008.52
275.00 243.00
202,428.71
35,967.05 (35,967.05)
482.00 6,250.00 4,025.00 3,624.00 9,064.00
0.00 75,748.70
11,427,564.35

47,289.45
636,788.02
97,292.00 10,902.98
22,453.26 49,928.36
560.72 475.04
865,689.83

47,289.45

636,788.02

97,292.00 10,902.98
22,453.26 49,928.36
560.72 475.04

0.00

865,689.83

S9,368,433.06 S2,924,821.12

$12,293,254.18

876

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

Division of General Studies

Administration Dept of Humanities

SFI-Faculty Development Initiative

Dept of Natural Science

Dept of Social Science

SFI-Social Science

Dept of Physical Education

Division of Allied Health and Nursing

Administration

Lottery-Allied Health and Nursing

Dept of Nursing

co

Lottery-CHI FDW

-.J -.J

Division of Business and Industry

Dept of Business Administration and Computer

Vocational and Technical Instruction

Dept of Allied Health

Division of Business and Industry

Administration

Lottery-Business and Industry

Dept of Applied Business Studies

Dept of Business Administration and Computer

Dept of Applied Technology

Community Education

Off Campus Credit Programs

Camden County Center

Wayne County Center

Department of Continuing Education

Continuing Education

Continuing Education Departmental

Preparatory and Remedial Instruction

Division of Learning Support

Administration

PREP

Developmental Studies

Learning Center

TOTAL INSTRUCTION

COASTAL GEORGIA COMMUNITY COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES YEAR ENDED JUNE 30, 1997

FUND Unrestricted

C

L

A
--

S

S

I

F

I

C

A

T

I

O-N------

Restric:tecl

Total
------- . -- ------

O

B

J

E

CT --

-

-

-

CLASSIF
----------

I-C--- A-~ T-I-O---N- -

-

------------------

Operating

Personal

Supplies &

,~erYJ~-~~-=" =-- . T~!i_v_E!I--=-- ---~~J!JJ.~,~,-=~-= ==~E.9lJiPi11E!IJI,,=

$162,185.52 358,929.05 7,385.00 512,067.15 314,635.63 45,000.00 136,734.87
106,430.51 11,443.04
457,498.91 4,000.00
202,662.83
154,652.30
86,244.61 19,160.04 158,611.62 45,859.72 233,510.12

$317.30 12,000.00
100.00 77,569.18
245,555.26 105,031.58 190,475.33
18,149.19 301,235.20

$162,502.82 358,929.05 7,385.00 524,067.15 314,635.63 45,000.00 136,734.87
106,530.51 11,443.04
535,068.09 4,000.00
202,662.83
400,207.56
191,276.19 19,160.04
349,086.95 64,008.91 534,745.32

190,402.10 1,498.03
27,710.06 202,428.71

1,908.00 33,099.44

192,310.10 1,498.03
60,809.50 202,428.71

82,798.25 15,000.00 359,204.52 __ _1_~.()~~!11_

105,733.71 ----- -------- --

- __ 3_,_9_15Jl!l8.4() ___L0!!_1,1J4.19

82,798.25 120,733.71 359,204.52
-- ___!g,.Q.?~!I1
~.()()6,2.?.~9_

$96,212.07 349,278.62
476,921.87 305,923.44 45,000.00 124,768.82
100,389.76
511,733.68
199,521.99
378,950.63
154,922.50
256,141.30 63,152.86 366,800.82
136,512.15
53,403.90 133,228.64
75,941.93 29,393.50 353,823.12
_1!1.~30,2_? 4,2~0,2~1&_7

$693.59 1,051.91 1,415.20 1,426.91 1,309.36
736.98 4,403.33
701.62 1,808.67 5,513.76 1,415.45
428.15 1,014.54
9,965.52 1,177.25
3,489.89
2,390.35 2,131.19
803.33
. 4_1,877.00

$41,726.16 8,598.52 1,915.60
34,997.28 7,285.28
6,899.29
4,830.77 5,409.04 15,070.08
2,439.22
19,448.26
22,150.98 8,073.09 9,987.20 427.90
52,476.96
44,263.47 320.78
7,405.60 58,413.93
4,465.97 84,024.59
4,578.07 805.54
446,013.58

$23,871.00 5,469.40 10,732.80
3,757.40 573.00
6,034.00 3,861.00 4,000.00
8,688.95 11,086.95 81,543.00 114,453.00
1,568.96
7,296.25
5,184.43
288,120,14
--

COASTAL GEORGIA COMMUNITY COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES YEAR ENDED JUNE 30, 1997

FUND

Unrestrigted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) PUBLIC SERVICE
Community Services Small Business Development Center GSW-Eiderhostel REBA Grant
Coastal GA Minority Outreach Consortium-Brunswick Center

123,100.79

TOTAL PUBLIC SERVICE

1_23,100."7_9

OBJECT CLASSIFICATION
-------~----- -----------------------------------------------~

C-

L---A.

S

S-I-

-F--

-I-C---A. --

T -

I

O----N---

-

-

-

-

-

-

-

-

-

Restricted

- - JoJ~I_ ____

Personal S~ryic:;es_ _

__Tr!!vel __

Operating Supplies & =--c ,!=~11_~.~~ c=-c

- ,~EHI,JipJ!l~nt__--=c

470.10 430.60 "12,443.75 30,415.81
- -----------

470.10

430.60

12,443.75

30,415.81

123,100.79

--

--~----------

-----

430.60
6,131.54 ~?~24:Q!J_

-- --- -- 59~.3~

470.10
12,443.75 24,284.27 ---- 56,202.4!_ --

8,780.00

13,J6Q,2_~ - -- _1_66,8~!:0 - -- ___{l_4,Q8.1i - - - -- 5~~-~8_- - ---- 93,1_QQ.53_ - ______1!,780~00

ACADEMIC SUPPORT

Libraries

Gould Memorial Library

Copier Center-Library

.(.).Q..

Audio Visual Services

()Q

Media Center

SFI-Media Center

Academic Administration

Office of the V P for Academic Affairs

Lottery-V P Academic Affairs

Academic Computing Support

Academic Personnel Development

Faculty Development

Special Initiative-Faculty Development

TOTAL ACADEMIC SUPPORT

433,498.41 7,912.44

3,693.71

83,859.70 79,500.00

155,654.49 87,000.00 51,356.22

4,486.70
~025_.QQ_

6,270.62
---------

- ~08_,292_:)_6 _______ 9,96_L~-

437,192.12 7,912.44

275,583.20

2,007.73

83,859.70 79,500.00

73,265.18 70,148.37

91.50 667.84

155,654.49 87,000.00 51,356.22

145,849.90 43,677.49

3,089.34 193.75

10,757.32 __ ~_...Q~.oo

697.29

6,843.45

- __1_,_~_1_4.76_ - ---- 2_.~._2'!

_9j__8_J[7_.29_ ---~-JQ,8~~J9

___ 1_5,_7~8-~5-

35,293.05 6,660.69

124,308.14 1,251.75

6,959.71 5,174.79

3,543.31 3,509.00

6,715.25 6,061.04 7,484.98

80,938.96

3,216.58 ------5--7-5--.-0--0--
__ _018_,!<41_.o_~ ---~M~L1

STUDENT SERVICES Student Services Administration Office of Student Services Student Services Testing Center Advisement Center Social and Cultural Development Minority Advisement Program Counseling and Career Guidance Counseling and Career Guidance Financial Aid Administration Financial Aid Office

311,823.09 7,167.48 8,440.06
7,937.36
45,530.09
130,679.68

311,823.09 7,167.48 8,440.06
7,937.36
45,530.09
130,679.68

288,212.71 2,410.47 4,706.28
42,357.00 108,304.14

6,148.92 948.55 219.08 216.22
4,742.19

15,201.46 7,167.48 5,081.04
3,012.00
2,956.87
16,228.08

2,260.00 1,405.27

COASTAL GEORGIA COMMUNITY COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES YEAR ENDED JUNE 30, 1997

OBJECT
--~------~----

CLASSIFICATION

FUND CLASSIFICATION

. Unrestricted

Restricte(j

Total

Personal Servlcel)

I ravel

Operating Supplies &
-, cEl'P-I:ltl~e1ic-.c= ==Sf.J!:liR.TeD~="-

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) STUDENT SERVICES (Continued)
Student Activities Student Activities
Student Admissions Office of Registrar/Admissions
TOTAL STUDENT SERVICES

77,708.60 258,574.42
~47,860.713

... 5,372.61 5,372.61

77,708.60

510.81

3,475.37

73,722.42

263,~41:03

. ... . ?06,97~9.3.

-----

..

3,507.81
-----

. 46,2.!;_:~.1

. __I,..!~~~7_

__!53....233.39_ ~ .~13-~3,17~.4j

19,?58-'~- ----~-19.,6_3_~.. 1~ . - ~-:t.Q&6_0.5_i

INSTITUTIONAL SUPPORT

Executive Management

Office of the President

Office of Institutional Advancement

Office of lnst Research and Planning

Fiscal Operation

00

Office of the V P for Business Affairs

-..J tO

Office of Personnel

Staff Development

General Admin & Logistical Services

Office of Central Duplicating

Less Charges to User Departments

Office of Campus Security

Administrative Computing Support

Computer Services-Administration

SFI-CSSI-Data Processing

General Institutional

Faculty & Staff Benefits-Non Payroll

General Institutional Expenses

College Work-Study Program

TOTAL INSTITUTIONAL SUPPORT

236,265.07 120,485.91 43,723.49

8,949.19

386,348.10 104,588.86
2,174.00

531.00

76,282.99 (35,967.05) 186,356.73

27,489.92

209,109.01 4,600.00

115,681.93 32,349.50 ..... 1_8,13.1.-.1.. ------- 5_12_54.QQ

1,500,65!}.7Q

_!)_1,324 ..11.

236,265.07 129,435.10 43,723.49
386,348.10 104,588.86
2,705.00
76,282.99 (35,967.05) 213,846.65
209,109.01 4,600.00
115,681.93 32,349.50 _ _ZM15.1.lJ.
1 ,~9j.~~._81

209,133.55 87,644.80 34,589.34
347,101.21 77,810.46
23,249.11
199,619.76
110,208.85

6,124.50 2,489.92 2,772.91
3,586.27 3,051.35
236.00
1,452.42
2,976.70

115,681.93 183.00
-~-----~

------

1,205,222.01 ..... -- -~2,690.07_

21,007.02 37,895.11
4,101.24
30,082.28 22,321.78
2,469.00
46,225.22 (35,967.05) 10,514.47
55,063.21 2,331.34
32,166.50 7M15.1_
3Q1.2~~2Jl

1,405.27 2,260.00 5,578.34 1,405.27
6,808.66 2,260.00 40,860.25 2,268.66
. 62,8jl).45

COASTAL GEORGIA COMMUNITY COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES YEAR ENDED JUNE 30, 1997

___________ _Q~J _E (; T __Q__L_~ S S I F:JC AT I 0 N _______

FUND CLASSIFICATION

Unrestricted

Restricted

Tot!lJ ____ _

Personal Se~ic~s ___ _

_TraveL.__

Operating Supplies & ==~~p~eJl~S==='

_'--~=E_ql1iRm~m!,=-

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) OPERATION & MAINTENANCE OF PLANT
Physical Plant Administration Building Maintenance Custodial Services Utilities Landscape and Grounds Maintenance

100,908.22 219,395.52 256,640.23 251 '161.85 207lZ?_1__.38_

- - --

- --

100,908.22

93,638.58

150.17

7,119.47

219,395.52

140,761.23

26.84

77,105.11

1,502.34

256,640.23

236,561.05

20,079.18

251 '161.85

251 '161.85

- - __2()JJ771.3~ - _ _11_!},8~1_._1__ - . _____19_:3,56 ------- -_54,011.64 --- ___1&132.0Q_

TOTAL OPERATION & MAINTENANCE OF PLANT

1 ,()35,87].20

0.00 ------- . -- -. -- _ !,OlMlU_9_ _ ___?0,8_~()~

- ____liQ.Z'_ ---~09,12?.,~ ----- _5,184,~1_

SCHOLARSHIPS AND FELLOWSHIPS

Scholarships

Pell Grants

Supplemental Educ Opportunity Grt

SSIG

00

State

00 0

Fee Waivers

Hope Grants

CGCC Foundation

Endowments

965,705.00 93,750.00 28,088.00

965,705.00 93,750.00 28,088.00

171,738.00

487,071.00 104,211.62 -- ___4,400.QQ

171,738.00 487,071.00 104,211.62 -- ____1_,.1_90.Q_Q_

965,705.00 93,750.00 28,088.00
171,738.00 487,071.00 104,211.62 _______ 1_,4QO.O_Q_

TOTAL SCHOLARSHIPS AND FELLOWSHIP

__ 17Ln8_:()Q

_1_.~83,~?!).6_2 ____ 1_.l3~,!l_?_3.6~

0.00

-- ________ 0._()() -- __ 1,8~1,-~~3.6

0-.-0--0-- ~------------

TOTAL GENERAL & EDUCATIONAL EXPENDITURES

13,5Q_2,_()1_Z.I3~

2,9_?4,821.1_? __!1,4?7,438.~5- ____!,?_84Z20.~

10_0,5_1_9.()~

3,3~,13_~~._54

589,~1?,6~-

AUXILIARY ENTERPRISES EXPENDITURES FOOD SERVICES
Cafeteria Snack Bars

TOTAL FOOD SERVICES

STORES AND SHOPS Bookstore

TOTAL STORES AND SHOPS

ATHLETICS Intercollegiate Athletics

ccoo

TOTAL ATHLETICS

OTHER SERVICE UNITS Transportation Vending Operations Game Room Computer Rentals

TOTAL OTHER SERVICE UNITS

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

TOTAL CURRENT FUND EXPENDITURES

COASTAL GEORGIA COMMUNITY COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES
YEAR ENDED JUNE 30, 1997

OBJECT CLASSIFICATION

FUND CLASSIFICATION

Unrestricted

Restricte(j

_Total __

Personal . Servjce_s

Travel

Operating
Supplies & .. __ c _ExyeJIS~S _

E:quipmenL_ ..

84,0~03.;!2
84,003.22

0.00 .- !l1,QQ~,~~

. 47,8~7.!.}8

0.00_ - .. - --~1.,QQ.~12_ - - . ~ -- 47~!l~J.98

4.56 ~---~~_1_1Qc613_

4.56

3~1!Q.ll_

0.00

606,845.J5_ 606,845.7_
120,9_56.5_1 120,956.51_

606&45}5

0.00

6QM45J

1?Q,~5~.1

0.00

~ 1<!_0,95.:51_

105,8Q2.1 o_ -1 Q,8_0_2~!Q_
!~.32~._135
. 19,3_?1,!)5

112.59 12.59
18,0_42~~
J8,012.69_

50(),9~_1_.0
_D_0,1J}1.Q_6_ --------0-.0-0-
__ !!M!l~-1_?-
.. 8M_!l_!).1]_

7,825.15 38,906.65
1,267.26 104.30
48,103.36~
_!l5~.!)Q8&1
- $9,362,5~6.97

0.00 0.00 $2,924.821.12

7,825.15 38,906.65
1,267.26 104.30
-~8~_1Q~.36
85g,_9D_8.8_1
_$_12,287,347,79

763.34

0.46

6,590.18

0.46

763.34

0.45

-- _!l_,_116.(l6

1.37

18J,131.W ___ _1_!!,161:2_1~

$Z,5l35,85VJt _ __$1 :18,680.30_

7,061.35 32,316.01
503.47 104.30

39,98_5_,13

0.00

-- .. 660,16.01

0.00

$4,013,{72.5!1 _ __$5_!1.9.3<1_2.,!)3_

COASTAL GEORGIA COMMUNITY COLLEGE

SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30, 1997

REVENUE Student Fees
Fees-Student Activities Other Revenue
Ticket Sales
TOTAL REVENUE
EXPENDITURES Intramural Athletics lntramurals Administration Social and Entertainment Activities Dances Entertainment Student Government Student Government Leadership Scholarships Student Publications Sea swells Mariner's Log Other International Club VICA Rad-Tech Club Non-Traditional Student Organization Business Club Phi Theta Kappa Special Projects Creative Arts Nursing Association Masda Club Adult Services Career Day Fitness Activity Health & Fitness Festival Orientation/Advisement Presentations Student Recognition Drug & Alcohol Education Emergency Fund
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments- Prior Year
ENDING FUND BALANCE

$3,422.35 7,794.41
2,815.23 920.00
15,029.95 11,001.01
9.50 498.98 804.75 859.08 286.69 3,821.10
2.85 49.75 1,369.98 906.30 4,274.05 160.31 1,783.47 1,256.29 3,266.15 12,424.78 2,203.35 1,240.08 969.24

$77,834.00 0.00
538.95 11,216.76
3,735.23 26,030.96
36,186.70

$77,834.00
77,708.60 125.40
19,913.82 $20,039.22

882

COASTAL GEORGIA COMMUNITY COLLEGE
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30, 1997

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

$5,021.16 5,881.82

$97,292.00 10,902.98

$108,194.98

31,853.82 34,873.47 16,504.02 29,794.18
3,188.66 4,114.66
627.70

120,956.51 (12,761.53)
23,752.01 0.00
$10,990.48

883

COASTAL GEORGIA COMMUNITY COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FEDERAL FUNDS Supplemental Educ Opportunity Grants Student Incentive Grant Pell Grants - FY 96 Pell Grants - FY 97 College Work Study Program FY 97 Federal Vo-Tech Carl Perkins Sex Equity Grant Children & Youth(CGMOP) FY97 Children & Youth(CGMOP) FY98 Federal COPS Program CC: Southern Authors Small Business Development Center
TOTAL FEDERAL FUNDS
STATE FUNDS HOPE Grant FY96 HOPE Grant FY97 HOPE Grant FY98 GA Tech Faculty Development Vo-Tech Regular 02 Vo-Tech Short Term GSW Elderhostel REBA Grant Regional Adv Telecommunications
TOTAL STATE FUNDS
PRIVATE FUNDS USGFN-PREP CGCC Foundation - Clinical Assistants CGCC Foundation- RN Faculty CGCC Foundation -Allied Health Faculty CGCC Foundation - Faculty/Library CGCC Foundation - Mini-Grants CGCC Foundation - Staff Development CGCC Foundation - C G M 0 P CGCC Foundation - Scholarships CGCC Foundation - CNA Program CGCC Foundation - Glynn Commissioners Manufacturing Technology Camden Center CGCC Foundation - AdvancemenUAdvertising
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
AMOUNTS EXPENDED BUT NOT REIMBURSED
TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

FUND BALANCE JULY 1, 1996

RECEIPTS

DEDUCTIONS/TRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

$0.00
(1 01 ,257.00)
(39,339.17) (1,234.61) (8,996.56)
(8, 194.14) (1,500.00)
(193.83)
(160,715.31)

$68,693.00 28,088.00
101,700.00 887,959.00
18,159.00 48,374.55
4,030.43 8,996.56 15,528.44 36,994.14 1,500.00
634.34
1,220,657.46

-$93,750.00 28,088.00 443.00
965,262.00 54,354.00
133,326.00 10,000.00
"15,528.44 27,489.92
470.10
1,328, 711.46

$6,250.00 4,025.00 3,624.00
13,899.00

($31,307.00)
(81,328.00) (39,819.00) (124,290.62)
(7,204.18)
1,310.08 (29.59)
(282,668.31)

(10,447.00) (60,878.00) (66,474.50)
(137,799.50)

9,699.00 487,149.00
12,000.00 540,065.52
30,831.44 430.60
12,443.75 20,000.00
1,112,619.31

(748.00) 425,276.00
62,543.00 12,000.00 614,021.56 30,831.44
430.60 12,443.75
1,156,798.35

9,064.00 9,064.00

(8,069.00) (62,543.00) (140,430.54)
20,000.00 (191,042.54)

150,000.00 33,989.18 43,580.00 80,167.00 7,769.33 721.91 531.00 14,858.42
104,211.62 2,268.00 2,195.00
28,000.00

8,949.19

0.00

477,240.65

0.00

0.00

105,733.71 33,989.18 43,580.00 80,167.00 7,769.33 721.91 531.00 14,887.37
104,211.62 2,268.00 2,195.00
28,000.00 1,908.00 8,949.19
434,911.31
0.00

44,266.29

(28.95)

(1,908.00)

0.00

42,329.34

0.00

0.00

9,143.90 1,769.09 2,289.47 1,026.58
453.41
14,682.45
(283,832.36)
~14,682.45

2,229.16 325.60
2,032.39 920.46 128.90
5,636.51
2,816,153.93
496,957.88
~3,313,111.81

1,000.00 3,000.00
400.00
4,400.00 2,924,821.12
~4.821.12

0.00 22 963.00
~22,963.00

10,373.06 2,094.69 1,321.86 1,547.04 582.31
15,918.96
(415,462.55)
496,957.88
I ~81,495.33

884

COASTAL GEORGIA COMMUNITY COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

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 $10,462.17

ENDOWMENT FUNDS
$72,531.66

10,462.17

72,531.66

TOTAL
$82,993.83 0.00
82,993.83

70.00 70.00
150.00 150.00
~10,382.17

1,960.00 1,960.00
0.00
~74,491.66

1,960.00 0.00
70.00 2,030.00
150.00 150.00
~84,873.83

885

COASTAL GEORGIA COMMUNITY COLLEGE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

LOAN FUNDS Federal Nursing Student Loans Private Brunswick College Loan
TOTAL LOAN FUNDS
ENDOWMENT FUNDS Restricted As To Income Charles Wesley 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 JULY 1, 1996
$3,980.69 6,481.48 10,462.17
39,130.16 3,552.00 10,000.00 18,849.00 1,000.50
72,531.66
~82,993.83

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE & TRANSFERS JUNE 30, 1997

$0.00 70.00 70.00

$150.00 150.00

$0.00 0.00

$3,830.69 6,551.48 10,382.17

175.00 1,785.00
1,960.00
~2.030.00

0.00
~150.00

0.00
~0.00

39,130.16 3,727.00
10,000.00 20,634.00
1,000.50
74,491.66
~84,873.83

886

. COASTAL GEORGIA COMMUNITY COLLEGE
SUMMARY OF PUBLIC TRUST FUND INVESTMENTS Year Ended June 30, 1997

ENDOWMENT FUNDS Common Stocks
TOTAL PUBLIC TRUST FUND INVESTMENTS

BOOK VALUE

MARKET VALUE

890.96 $890.96

2,150.00 $2,150.00

COMMON STOCKS Amresco Inc.
TOTALSTOCKS-ENDOWMENTFUNDS

DETAIL OF INVESTMENTS ENDOWMENT FUNDS
Year Ended June 30, 1997

NUMBER OF SHARES
100

BOOK VALUE

MARKET VALUE

$890.96

$2,150.00

100

$890.96

$2,150.00

887

COASTAL GEORGIA COMMUNITY COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS State Appropriations General Major Repair/Rehabilitation Funds Lottery Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Buildings Student Center Roof Replacement Natatorium Heat/Dehumidification System Natatorium Asbestos Removal Administration Building Total Buildings
Improvements Other Than Buildings Cooling Tower #1 Gas Line Replacement Energy Management System
Total Improvements Other Than Buildings
Equipment Automotive Library Model Classroom-Language Lab-Lottery
Total Equipment
Expenditures Not To Be Capitalized General Model Classroom-Language Lab-Lottery MRR Bookstore
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS
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

$379,159.00 100,000.00 21,393.20
500,552.20

$0.00 0.00

Total

RENEWALS AND REPLACEMENTS

$379,159.00 100,000.00 21,393.20
500,552.20

$0.00 0.00

4,529.00 205,892.00
15,034.26 96,389.00 321,844.26
28,580.91 7,830.00 8,400.00
44,810.91
18,650.19 2,692.35
58,378.19 79,720.73
50.66 41,621.81 12,503.83
54,176.30
500,552.20

0.00 0.00 0.00
0.00 0.00

4,529.00 205,892.00
15,034.26 96,389.00 321,844.26
28,580.91 7,830.00 8,400.00
44,810.91
18,650.19 2,692.35
58,378.19 79,720.73
50.66 41,621.81 12,503.83
0.00 54,176.30
500,552.20

0.00
0.00 104,968.00 104,968.00
2,775.05 2,775.05 107,743.05

0.00 5,000.16
957.04 5,000.16
957.04
~957.04

0.00
0.00 $0.00

0.00 0.00
0.00
5,000.16 957.04 0.00
5,000.16

36,752.07 14,628.11
51,380.18
382,661.73

957.04 0.00

326,29.86

~957.04 _____l326,298.86

888

COASTAL GEORGIA COMMUNITY COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Georgia State Finance & Investment Commission (GSFIC) Construction & Equipment Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Adjustments in Inventory
TOTAL ADDITIONS
DEDUCTIONS Department of Technical &Adult Education (DTAE) Disposal of Equipment Adjustments to Accounts Payable
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$17,692,364.69 0.00

$17,692,364.69

491 '167.14 98,175.49

589,342.63 202,267.13 446,375.90 104,968.00
34,174.59

1,377' 128.25

183,546.95 54,439.00 123.90

238,109.85 18,831 ,383.09
(35,626.11) $18,795,756.98

889

COASTAL GEORGIA COMMUNITY COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LAND Main Campus

YEAR

INVESTMENT

ACQUIRED JULY 1,1996

$1,578,016.36

TOTAL LAND

1,578,016.36

BUILDINGS Administration Building Classroom Building Student Center Buidling Maintenance Building Howard E. Coffin Gym Gould Memorial Library Warehouse/Shop Vo-Tech Facility(Shop) A W Jones Science Building Fine Arts Building Vo-Tech Allied Health Continuing Education

1964 1964 1964 1964 1967 1969 1972 1967 1973 1981 1983 1988

398,270.15 836,187.05 939,084.80 338,944.81 936,377.82 1,012,061.98 293,376.20 833,810.95 1,285,570.40
31,500.00 1,160,189.03 1,650,269.80

TOTAL BUILDINGS

9,715,642.99

IMPROVEMENTS OTHER THAN BUILDINGS Campus Lighting System Paving and Sidewalks Zell Memoria Tower Landscape Entranceways and Markers Irrigation System Physical Educaiton Area Development Campus Master Plan Extension of Water Mains Metered Electrical Lines Underground Distribution Lines Intercampus Network Cooling System
Energy Management System

35,246.85 195,184.12
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 10,270.62 533,556.52

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

1,242,227.67

LIBRARY COLLECTIONS General Acquisitions Donations

1,925,441.88 7,123.25

TOTAL LIBRARY COLLECTIONS

1,932,565.13

EQUIPMENT Administration Building Classroom Building Student Center Building Campus Maintenance Building Library Vo-Tech Building Science Building Automotive Building Physical Education Building Allied Health Building Continuing Education Building Plant Operations Camden Center Satellites

592,764.46 0.00
107,797.94 45,563.90
310,240.07 447,939.85 607,346.05 262,264.27 106,391.23 236,824.16 104,238.68 167,722.61 222,558.32
12,261.00

TOTAL EQUIPMENT TOTAL INVESTMENT IN PLANT

3,223,912.54 $17,692,364.69

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

$0.00

$0.00

$0.00

$1,578,016.36

0.00

0.00

0.00

1,578,016.36

96,389.00 202,267.13
4,529.00 220,926.26
524,111.39

0.00

494,659.15 1,038,454.18
943,613.80 338,944.81 1,157,304.08 1,012,061.98 293,376.20 833,810.95 1,285,570.40
31,500.00 1,160,189.03 1,650,269.80

0.00

10,239,754.38

7,830.00 28,580.91
8,400.00
44,810.91

0.00

35,246.85 195,184.12
32,128.65 25,554.93 20,762.22
7,561.63 78,048.36 39,165.00
1,581.80 4,859.57 266,137.40 10,270.62 562,137.43 8,400.00

0.00

1 ,287,038.58

98,175.49

2,023,617.37 7,123.25

98,175.49

0.00

0.00

2,030,740.62

57,917.33
7,444.43 34,040.00 140,675.96 215,531.90 34,843.80 123,618.19 67,604.99 14,468.00
7,296.25 5,184.34 1,405.27

20,675.96 2,263.82 5,000.00 1,795.00
189,910.05 16,766.00
1,699.02

710,030.46 $1,377,128.25

238,109.85 $238,109.85

(2,776.19)
11,670.46 (6,373.20) 10,391.57 2,824.00 (8,465.47)
26,713.61 (31 ,261.37)
7,625.75 (426.00)
(9,923.16)

627,229.64 0.00
124,649.01 68,230.70
459,512.60 476,385.70 616,958.38 385,881!.46 200,709.83 220,030.79 119,160.68 170,781.93 214,040.43
12,261.00

0.00 $0.00

3,695,833.15 $18,831,383.09

890

FUNDS HELD ON DEPOSIT Academic Bowl
' Administrative Allowance Alumni Account American Malacol Armstrong College Academic Profile Armstrong College Matriculation Athletics Financial Aid Clearing Athletics Rental Program B.A.N.S. Biology Projects Bookstore Used Book Buy Back Business Club Camden Fundraiser Continuing Education Activity Account Equity Conference First Night Foundation Expense Foundation Life Insurance GAAAWCC Georgia Southern Matriculation Hospitality Committee Huddle House Bowl International Club L.P.N.N.I.C.A. Leukemia Society Model United Nations M.A.S.D.A. Club NACADA Office of Education Cash Account Phi Theta Kappa Plant Op Activity President Discretionary Rad Tech Club Rad Tech Pinning Remembrance Committee S.E. Conference Center Science Fair SGAAgency SGA Student Life Staff Awards Student Accident Insurance Student Aid Loans Student Liability Insurance Summer Waves
TOTAL FUNDS HELD ON DEPOSIT

COASTAL GEORGIA COMMUNITY COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996 $0.00 562.01
77,306.00
41.66 63.00 832.70 500.00
6,160.00 62.56 46.00
322.47 326.67
40.12
1,915.45 1,849.52
37.58 1,902.27
68.57 947.50
92,984:9_~

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

$2,375.00 4,025.00 29.00 200.00 216.00
280,557.45 18,423.33 6,753.00 886.00
87,410.50 207.00
6,971.12 1,099.72 2,477.13 1,434.00 6,263.81
344.70 1,455.00 24,551.73
669.43 10.00
1,773.99 149.00 627.00
2,255.00 1,072,486.00
8,196.21 479.04
12,787.25 101.50 100.00 529.50
7,206.52 3,100.00
465.00
13.00 5,706.43 3,225.00
750.00

$2,018.00 4,025.00 14.30 47.67
310,862.45 18,423.33 6,753.00 499.86
87,410.50 105.96
6,971.12 1,099.72
39.08 1,314.87 6,263.81
344.70 1,455.00 25,071.73
731.99 10.00
1,961.92 149.00 936.43
2,157.22 1,072,486.00
7,899.89 479.04
14,636.77
100.00 467.34 7,206.52 3,296.32
465.00 314.24
13.00 5,706.43 3,225.00
750.00

$357.00 0.00
576.71 152.33 216.00 47,001.00
0.00 0.00 427.80 63.00 0.00 933.74 0.00 500.00 2,438.05 119.13 0.00
o.ob
0.00 5,640.00
0.00 0.00 46.00 134.54 0.00 17.24 40.12 97.78 0.00 2,211.77 0.00 0.00 101.50 0.00 99.74 0.00 1,705.95 68.57 0.00 633.26 0.00 0.00 0.00 0.00

1 ,566,309.36

1,595, 712.21

63,581.23

891

COASTAL GEORGJACOMMUNITY COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS FOR DESIGNATED SCHOLARSHIPS Regents Interstate Paper Effingham Hosp Au Bledsoe, L JAPES Sapelo Island Foundation Kingsland Lions Cherokee Rose Prince Hall Chapter Woodbine Womens SunTrust Bank UPIU Local 787 TyCobb 1st Jordan Grove F & EKing MAGCHJ PHA Curtis Hames Mumford Savannah Foundation Womens Club Brunswick Fed Employee Edu McCormick Fndn Wine and Spirit L Pauline Gooch GA Pacific Fndn Dept Defense Star ABWA Golden Isles
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

FUND BALANCE JULY 1,1996 1,500.00
1,500.00

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

2,000.00 1,000.00
500.00 50.00
7,000.00 500.00 500.00 700.00 500.00 667.00
2,000.00 1,333.00
400.00 1,400.00
600.00 600.00 2,500.00 3,000.00 1,215.00 475.00 1,000.00 1,215.00 750.00 834.00 540.21 750.00

2,000.00 1,000.00
50.00 1,500.00 6,292.00
500.00 500.00 700.00 500.00 667.00 1,000.00 1,333.00 400.00 700.00 600.00 600.00 833.00 3,000.00 655.00 475.00 1,000.00 1,215.00 750.00 834.00 540.21 750.00

0.00 0.00 500.00 0.00 0.00 708.00 0.00 0.00 0.00 0.00 0.00 1,000.00 0.00 0.00 700.00 0.00 0.00 1,667.00 0.00 560.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

32,029.21

28,394.21

5,135.00

892

COASTAL GEORGIA COMMUNITY COLLEGE SCHEDULE OF OPERATION OF AGENCY FUNDS
Year Ended June 30, 1997
893

THIS PAGE LEFT BLANK
894

Dalton College
FINANCIAL REPORT
For the Year Ended June 30, 1997

James A. Burran
President

DALTON COLLEGE Dalton, Georgia
895

Thomas E. Godbee
Comptroller

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

DALTON BALANCE Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Entemrises RESTRICTED

_ _TOT~L~-

$710,034.35 31,407.61 28,622.90 160,871.11
~930,935.97

$572,535.60 32,553.70 148,138.37

($306,922.64) 308,839.49

P53,227.67

~1,916.85

$975,647.31 0.00
372,800.80 0.00
176,761.27 160,871.11
0.00 0.00 0.00 0.00 0.00 0.00 0.00
~1 ,686,080.49

$433,989.01

$6,142.50

401,661.79 835,650.80

6,142.50

$0.00 0.00

$440,131.51 0.00 0.00 0.00
401,661.79 0.00
841,793.30

25,500.00 48,488.93

148,138.37 598,946.80

21,296.24

173,638.37 0.00
647,435.73 0.00 0.00
21,296.24 0.00

1,916.85

1,916.85 0.00 0.00 0.00

--~_._285.17 ___l_4Z,085.17

1,916.85

844,287.19

-- _$9)Q,9_3Q_,9_Z_
--------

-___-_$_-Z5~-J,22-1~6-1_ _____j1 ,91Q._8_5_

-~.M80.49

COLLEGE SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGENCY FUNDS

$0.00

$0.00

$336,979.60 28,489.00

$498,027.48

$0.00

$117,782.64

72,465.30 12,606,265.42
1,641 ,080.02 2,846,211.98 5,410,956.55

$0.00 ====$~0~.o~o _1365.468.60 _1498,027.48 $22,576,979.27

$0.00

$0.00 $365,318.60

$0.00

$0.00

$117.782.64 $0.00

0.00

0.00

365,318.60

0.00

117,782.64

0.00

117,782.64

498,027.48

150.00

22,576,979.27

0.00
-----~0~00

0.00

150.00

498,027.48 22,576,979.27

0.00

$117,782.64

896

DALTON
STATEMENT OF CHANGES Year Ended

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations Unexpended Plant Funds- E!T!C Trust Fund 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

Entergrises

FUNDS RESTRICTED

$11,004,293.15

$0.00 1 '156,691.08

$0.00

1'120,945.74 2,825,021.60
135,625.39 432,608.69

22,139.96

308,839.49

TOTAL REVENUES AND OTHER ADDITIONS

11 ,026,433.11

1'156,691.08

4,823,040.91

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus- Prior Year To State Treasury - General Funds To State Treasury-LotteryFunds/Regular 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

10,998,385.90 1,636.27

1,041 ,633.62

4,479,921.61

7,724.65

21,969.02

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

11,000,022.17

1,049,358.27

4,501,890.63

NET INCREASE IN FUND BALANCES BEFORE TRANSFERS

26,410.94

107,332.81

321,150.28

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

(57,834~

TOTAL TRANSFERS AMONG FUNDS

0.00

(57,834.55)

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

26,410.94

49,498.26

321,150.28

ADJUSTMENTS/RECLASSIFICATIONS

(782.37)

(321 '150.28)

BEGINNING FUND BALANCE

69,656.60

697,586.91

1,916.85

FUND BALANCES, JUNE 30, 1997

-~L2_8Q.JI. _ _R_47,085.1Z. _ _$.L~H>.85

TOTAL CURRENT
FUNDS
$11 ,004,293.15 1'156,691.08 0.00 0.00 1'120,945.74 2,825,021.60 135,625.39 432,608.69 0.00 0.00 0.00 0.00 22,139.96 0.00 308,839.49
17,006,165.10
15,478,307.51 1,041 ,633.62
0.00
1,636.27
0.00 21,969.02
7,724.65
0.00 0.00 0.00 0.00
16,551,271.07
454,894.03
0.00 57,834.55)
(57,834.55)
397,059.48
(321 ,932.65)
769,160.36
~844,287.19

897

COLLEGE
IN FUND BALANCES June 30, 1997

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

PLANT FUNDS

Renewals And

Unexgended

Regia cements

$0.00

$0.00

530,000.00 169,000.00

Investment In Plant
$0.00

84,500.00 90,268.56

0.00

0.00

150.00 1,233.53 875,152.09

2,292,873.84

0.00

2,292,873.84

397.55

735,972.92 139,029.17

4,449.76

116,975.31

0.00 0.00

0.00 0.00

875,399.64 (247.55)

4,449.76

116,975.31

(4,449.76) _ _ _2,J2.~898.~

0.00 _ _ _ __::_:0.00

0.00

0.00

0.00 (247.55)
397.55

57,834.55 53,384.79

0.00 2,175,898.53

444,642.69

20,401,080.74

898

DALTON COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Equipment/Technology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues
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 Hospital and Clinics Total Educational and General 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 To State Treasury- Lottery Funds/Regular
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

$2,788,260.31 7,781,686.00

$0.00

$0.00

1,240,464.13 2,673,291.37
135,625.39 430,540.72

382,485.98 51,860.86
11 ,004,293.15
11,004,293.15

0.00 1'156,691.08 1,156,691.08

4,479,921.61 4,479,921.61

5,826,984.47
1,749.13 919,781.99 1,074,920.32 2,025,145.44 1'1 07,439.55
42,365.00
10,998,385.90

2,131,565.41

14,175.00 121,809.32 43,234.86

2,169,137.02

-------

0.00

4,479,921.61

1,041,633.62

10,998,385.90

1,041 ,633.62

4,479,921.61

22,139.96 (1 ,636.27)

(57,834.55) (7,724.65)

321 '150.28

20,503.69

(65,559.20)

321 '150.2_13_

TOTAL CURRENT
FUNDS
$2,788,260.31 0.00
7,781,686.00 0.00 0.00
1,240,464.13 2,673,291.37
135,625.39 430,540.72
0.00 0.00
382,485.98 0.00
51,860.86 15,484,214.76
1'156,691.08
16,640,905.84
7,958,549.88 0.00
1,749.13 933,956.99 1,196,729.64 2,068,380.30 1'1 07,439.55 2,211 ,502.02
0.00 15,478,307.51
1,041,633.62
0.00
16,519,941.13
321,150.28 (57,834.55) 14,415.31
(1,636.27) 0.00
I
276,094.77

NET INCREASE (DECREASE) IN FUND BALANCES

_______j)2.QA.1 0. 94_

~49,498.26 -~~1 ,150.~8

$397,059.48
I

899

DALTON COLLEGE

SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

R~VENUES 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

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

AUXILIARY
~JJ;RPR!Sfi_

$10,919,219.25

$85,073.90

$0.00 1,156,691.08

22,139.96

TOTAL REVENUES AND OTHER ADDITIONS

10,941,359.21

85,073.90

1,156,691.08

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus- Prior Year To State Treasury- General Funds To Stt1te Treasury- Lottery Funds/Regular Prior Year Adjustments Other Deductions

10,919,062.97 1,636.27

79,322.93

1,041,633.62

7,724.65

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

10,920,699.24

79,322.93

1,049,358.27

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers

(57,834.55)

TOTAL TRANSFERS AMONG FUNDS

0.00

0.00

(57,834.55)

NET INCREASE (DECREASE) IN FUND BALANCES

20,659.97

5,750.97

49,498.26

ADJUSTMENTS/RECLASSIFICATIONS

(782.37)

BEGINNING FUND BALANCE

26,918.64

42,737.96

697,586.91

FUND BALANCE, JUNE 30, 1997

TOTAL
$11,004,293.15 1,156,691.08 0.00 0.00 0.00 0.00 0.00 22,139.96 0.00
12,183,124.19
10,998,385.90 1,041,633.62 0.00 0.00 1,636.27 0.00 7,724.65 0.00
12,049,380.44
0.00 (57,834.55)
(57,834.55)
75,909.20
(782.37)
767,243.51

900

DALTON COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

UNRESTRICTED

CURRENT FUNDS REVENUES

Educational and General

Student.Tuition and Fees

Matriculation

$2,625,783.81

Non-Resident Tuition

24,420.50

Late Registration Fees

4,244.00

Student Activity Fees

65,270.00

Fee Waivers

42,365.00

Other Student Fees

26,177.00

State Appropriations

State of Georgia - General

7,624,971.00

State of Georgia - Lottery Funds

61,500.00

State of Georgia- Special Initiative

95,215.00

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

4,863.90

Transcript Fees

641.00

Returned Check Fees

1,315.00

Testing Fees

26,190.50

Parking Fines

4,715.00

Fees- GSAMS

5,369.50

Rents/Cost Recoveries State Un. of West Georgia Off Campus Program

24,383.79

Copy Charges

25,345.24

Fees - Community Education/Public Service

Continuing Education Fees

289,662.05

Other Sources

Administrative Cost Allowance

College Work-Study Program

1,872.00

Pell Grants Program

3,045.00

Hope Program

14,520.00

Supplemental Educ Opportunity Grants Program

2,532.02

Group Insurance Continuation Program(COBRA)

326.71

Veterans Administration

371.00

Ga. Institute of Technology

9,390.23

Student Activities - Other

19,803.90

Total Educational and General

11,004,293.15

Auxiliary Enterprises Food Services Sales - Cafeteria Commissions- Georgia Sales Tax Commissions - Vendor Rebates Other Income - Interest Stores and Shops Sales - Bookstore Commissions -Georgia Sales Tax Commissions - Resale of Used Books Other Income- Interest

191,275.56 237.78
4,497.92 11,222.56
935,253.47 671.76
2,309.55 11,222.48

Total Auxiliary Enterprises

1,156,691.08

RESTRICTED $0.00
1,240,464.13 2,673,291.37
135,625.39 430,540.72
4,479,921.61
0.00

TOTAL CURRENT FUNDS REVENUES

TOTAL
$2,625,783.81 24,420.50 4,244.00 65,270.00 42,365.00 26,177.00
7,624,971.00 61,500.00 95,215.00
1,240,464.13 2,673,291.37
135,625.39 430,540.72
4,863.90 641.00
1,315.00 26,190.50
4,715.00 5,369.50 24,383.79 25,345.24
289,662.05
1,872.00 3,045.00 14,520.00 2,532.02
326.71 371.00 9,390.23 19,803.90
15,484,214.76
191,275.56 237.78
4,497.92 11,222.56
935,253.47 671.76
2,309.5i 11,222.48
1,156,691.08

901

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

Division of Humanities

Division of Natural Sciences

Off Campus Program - State Un. of W. GA

Division of Business Adm/Social Sciences

Distinguished Teachers Initiative

Dept of Physical Education

Division of Nursing

Division of Technical Instruction

General Program

MCG- External Degree; Medical

General Motors - Training Program

North Georgia Mountains- Youth Science

(0

School of Health Occupations; LPN - DTAE

,0..,

School of Health Occupations; LPN

Community Education

Center for Business & Community Development

Administration

Programs

Elderhostel

Georgia Tech Satellite Literacy

Literacy in the Workplace

Dept of Technical and Adult Education

Adult Literacy

Preparatory and Remedial Instruction

Dept of Developmental Studies

TOTAL INSTRUCTION

DALTON COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

OBJECT CLASSIFICATION

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal _Services

Travel

Operating
Supplies &
ExpenS!lS_

Equipment

$829,601.21 850,642.95 2,748.33
1,332,923.65 45,000.00 237,061.22
442,019.71 1'116,069.16
95,549.33 289,662.05
- _58_5,706,86 5,826.~81_.4 7

$12,550.05
25,000.00
809,266.07 16,454.91
212,544.87 53,949.11
447,589.00 135,625.39
7,594.53 15,302.40 70,652.96 12,600.00
8,984.62 303,451.50
2,131 ,565.41_

$842,151.26 850,642.95
2,748.33 1,332,923.65
70,000.00 237,061.22 442,019.71
1 ,925,335.23 16,454.91
212,544.87 53,949.11
447,589.00 135,625.39

$812,139.25 799,509.37
1 ,296,087.91 53,311.05
221,945.77 410,302.32
1,564,675.12 10,064.57 41,397.14 46,838.61
446,297.36

103,143.86 304,964.45
70,652.96 12,600.00
8,984.62

84,064.05 239,192.03
11,646.10 3,465.53

303,451.50

231,732.35

585,7Q_6.86 ----- - ?66_,784.74

7,~58Ai49.aa - 6,?39,453.27

$5,229.78 4,687.96
13,477.49 2,821.96
764.69 4,837.17
10,246.56
24,033.46 3,865.66 1,258.18 2,599.23
4,154.26 905.79
4,299.43
1,260.63
84,442.25

$24,782.23 41,894.62 2,748.33 23,358.25 9,592.32 8,528.31 26,880.22
229,765.13 1,567.34 5,475.27 3,244.84 33.46
32,144.21
19,079.81 61,618.16 69,747.17
953.90 5,519.09
46,359.16
11,290,55
-624,582.37

$0.00 4,551.00 4,274.67 5,822.45 120,648.42 4,823.00 141,639.00 100,881.95
21,060.56 6,370.94 410,071.99

DALTON COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT

C -

LA ----

S S I F I C A ------. -----~-

T

I

O

N

Travel

Operating Supplies & . Expe11ses

Equiprne.nt

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) PUBLIC SERVICE
Community Services Georgia Institute of Technology Economic Development Institute

1,749.13

TOTAL PUBLIC SERVICE

1,749.13

ACADEMIC SUPPORT

Libraries

General Library

Educational Media Services

Audio Visual Center

Academic Administration

Office of the Academic Dean

U)

Connecting Teachers & Tech;

0w

Minority Advising Program

401,185.23
42,837.49
370,149.70 103,515.00
2,094.57

TOTAL ACADEMIC SUPPORT

919,781.99

0.00

. 1,]49.13 . ------

1,74~.13

---- --- 0--.-0- 0

14,175.00 14,1"7.5.00

401,185.23
42,837.49
384,324.70 103,515.00 ... 2.,_0~1~7
... 9}3.,_9.5~-~9

215,012.35
25,607.63
340,789.41 41,256.44
- -- -
- (3_?2,6~5.8:,3

J,749.13

0.00

_1,749.13

0.00

1,998.41
2,840.49 758.56 309.00
5,~06_.4~

25,912.35
5,961.97
39,252.02 14,431.50
~-1.,7~!).57
_87,343.~1

158,262.12 11,267.89 1,442.78 47,068.50
21_8,041.29

STUDENT SERVICES Student Services Administration Office of the Dean of Students Social and Cultural Development Office of the Dir of Student Act Counseling and Career Guidance Office of Counseling Services Counseling Services Counseling & Assessment Program Financial Aid Administration Office of the Dir of Financial Aid Student Activities Student Activities Student Admissions Office of Registrar & Admissions Connecting Students & Serv
TOTAL STUDENT SERVICES

125,562.91 74,066.82
145,421.68
199,175.70 79,322.93 446,770.28 _ 4,~QO.OO
J ,Ol4,_!l~Q.32

125,562.91 74,066.82

121,809.32
12_1,8_Q~.32
..

145,421.68 121,809.32
199,175.70
79,322.93
446,770.28 . - 4,()00.00
.. _1 ,_1Jl6, 729.64

104,726.62 65,468.36
126,429.28 68,445.97 168,741.65
318,604.22
852,416.10

2,882.71 998.22
1,088.42 3,756.10 3,115.64 4,997.27 4,783.15
21,621.51

12,542.13 6,022.57
14,989.98 49,607.25 20,823.16 74,325.66 118,639.91
296,950.66

5,411.45 1,577.67
2,914.00
6,495.25
4,743.00 4,600.00 25,741.37

DALTON COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

OBJECT CLASSIFICATION

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

Travel

Operating Supplies & Expenses

Equipment .

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INSTITUTIONAL SUPPORT

Executive Management

Office of the President

219,883.38

Institutional Research & Planning

69,478.81

Fiscal Operation

Office of the Comptroller

316,969.63

Professional Development

3,600.00

General Admin & Logistical Service

Department of Public Safety & Security

235,744.04

Campus Mail Service

2,229.09

Department of Procurement

111,049.74

Printing and Duplicating Service

61,924.22

Administrative Computing Support

Office of Camp. Services, lnf. &

556,235.04

<D

General Institution

0

"""

Faculty & Staff Benefits-Non Payroll General Institutional Expenses

146,326.05 266,853.24

College Work-Study Program

34,852.20

4,544.86 1,250.00
37,440.00

224,428.24 69,478.81
318,219.63 3,600.00 0.00
235,744.04 2,229.09
111,049.74 61,924.22
556,235.04
146,326.05 266,853.24
7_<!,29?,20

199,591.33 59,022.96 286,714.54
206,366.76 92,881.75
172,000.02 146,326.05 180,870.98

2,066.23 2,429.38 1,883.05 1,482.50 1,734.57 1,689.48
4,656.91
24.75

19,235.78 4,415.47
17,508.96 2,117.50
27,642.71 2,229.09 7,075.51 13,392.35
162,525.94
41,512.51 72,292.20

3,534.90 3,611.00 12,113.08
9,403.00 48,531.87 217,052.17
44,445.00

TOTAL INSTITUTIONAL SUPPORT

2,025,145.44

43,234.86

2,068,380.30

1,343,774.39

15,966.87

369,948.02

338,691.02

OPERATION & MAINTENANCE OF PLANT Physical Plant Administration Director of Plant Operations Building Maintenance Dept of Building & Equipment Maintenance Custodial Services Dept of Custodial Services Utilities Utility Services Landscape and Grounds Maintenance Dept of Landscape & Grounds Maintenance

101,274.11 385,852.18 252,335.71 252,286.20 115,691.35

101,274.11 385,852.18 252,335.71 252,286.20 115,691.35

93,474.61 160,461.32 225,989.64
84,158.45

153.15 538.36
117.76

6,280.75 224,852.50
26,346.07 252,286.20
23,478,24

1,365.60 7,936.90

TOTAL OPERATION & MAINTENANCE OF PLANT

1,107,439.55

0.00

1'107,439.55

564,084.02

809.27

533,243.76

9,302.50

DALTON COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

OBJECT CLASSIFICATION

FUND CLASSIFICATION

Unrestricted

Restricted

Total.

Personal Services .

Travel

Operating Supplies & .,ExpE!nsces

Equiplllent

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) SCHOLARSHIPS AND FELLOWSHIPS
Scholarships Scholarships - Federal Pell Grants Supplemental Educ Opportunity Grt Scholarships - Private Academic Scholarships Incentive Scholarships Scholarships - State Georgia Student Incentive Grant Hope Program Fees- (Tuition) Waivers

42,365.00

1,014,119.25 50,640.65
25,516.00 13,923.30
8,017.00 1,056,920.82

1,014,119.25 50,640.65
25,516.00 13,923.30
0.00 8,017.00 1,056,920.82
.~~.~65,00

1 ,014,119.25 50,640.65
25,516.00 13,923.30
8,017.00 1,056,920.82
42,3.5.00

TOTAL SCHOLARSHIPS AND FELLOWSHIP
10 0 <11
TOTAL GENERAL & EDUCATIONAL EXPENDITURES

42,365.00 10,998,385.90

2,169,137.02 .... 2,211,502,Q2

0.00

4,479,921.61

15,47~ .30?,51

_10_.2~.2,393.61

0.00

. 2,211,50J!,02

128,746.36

4:. 125,319.3]

0.00 1,001,84:8.17

AUXILIARY ENTERPRISES EXPENDITURES FOOD SERVICES
Cafeteria TOTAL FOOD SERVICES STORES AND SHOPS
Bookstore TOTAL STORES AND SHOPS TOTAL AUXILIARY ENTERPRISES EXPENDITURES
TOTAL CURRENT FUND EXPENDITURES

209,97.3.42

209,973-52

93,33~,13

116,(339.29

209,973.42

- - ..

0.00

20_9,9]3.42

... ~~.334.1~

0.00

___ 1_lf3,639,~9.

0.00

831,660.20

. 8}1,660.20

91,87.7-5.9

730.19

739,05~.61

831,660.20

0.00

831&60.~0

9_1.~77.40

730.19

739,052,!

0.00

1,04:1 ,6_3_3.62_

0.00 .... J,041 ,633.62

185,21J.53

730.19

855,69J.90

0.00

--$-1. 2,040,019.5-2-

$4,4{9.~21.61

-.

$16,519,9~1.13

-- ----

..

. $10,407,605,.14

- $129,476.55

.. $4,981,011.27

$1,001,848.17

DALTON COLLEGE

SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30, 1997

'REVENUE Student Fees Fees-Student Activities Other Sources
' Game Room Receipts Pay Telephone Commissions Ticket Sales Environmental Club Commissions Interest Income Creative Arts Guild - Fine Arts Program AIM -Students In Free Enterprise 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 Roadrunner Chronicle Other Programs Program Administration Other Activity Costs
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year
ENDING FUND BALANCE

$9,604.07 1,604.39 1,007.80 126.72 2,110.92 100.00 4;250.00 1,000.00

$65,270.00 19,803.90

$85,073.90

12,468.44 2,459.96
28,836.85
15,875.25 6,321.12

1,486.14
43,765.25 8,327.23 3,547.94
22,196.37 _ _...:...7.9,322.93 5,750.97 42,737.96
$48.488.93

906

DALTON COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1. 1996

RECEIPTS

DEDUCTIONS/TRANSFERS

For Indirect, Adm

For Direct

Allow &Transfer

FUND BALANCE JUNE 30, 1997

FEDERAL FUNDS College Work Study Program Supplemental Educ Opportunity Grants-96 Pell Grants Program Department of Technical &Adult 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 Dept. of Technical &Adult Education Vocational Tech/General Program Adult Literacy School of Health Occupations Georgia Student Incentive Grants Georgia Student Hope Program Regent's Global Center-Studies Abroad Georgia Tech Satellite Literacy
TOTAL STATE FUNDS
LOCAL FUNDS Dalton City Schools; Board of Education School of Health Occupations
TOTAL LOCAL FUNDS
PRIVATE FUNDS Dalton College Foundation Salary Supplements Scholarships Faculty Stipends Distinguished Teacher General Motors Training Program Elderhostel Literacy in the Workplace North Georgia Mountains-Youth Science
TOTAL PRIVATE FUNDS

$0.00
(73,518.43)
1,916.85
(2,765.32) (8, 142.94) (5,566.49)

$39,312.00 53,172.67
921,674.33
2,765.32 82,000.02 22,021.40

(88,076.33)

1'120,945.74

$37,440.00 50,640.65
1,014,119.25
121,809.32 16,454.91
1,240,464.13

(1,545.00) (52,336.32)
(159,437.14) (2,467.33)
(215,785.79)

833,708.00 303,826.94 447,589.00
8,017.00 1,204,554.19
12,259.14 15,067.33
2,825,021.60

832,163.00 303,451.50 447,589.00
8,017.00 1,056,920.82
12,550.05 12,600.00
2,673,291.37

0.00

135,625.39 135,625.39

135,625.39 135,625.39

(125.00)

3,738.40

(1 ,661.00)

35,557.30

(4,100.00)

17,480.00

25,000.00

212,544.87

70,652.96

(1 ,638.00)

10,622.62

~~-(7,847.~.1> -- ____ 57,0~_1

5,794.86 39,439.30 14,175.00 25,000.00 212,544.87 70,652.96
8,984.62 53,949.11

{15,371.31) -~?.60.69 -~_,_10.72

$1,872.00 2,532.02 3,045.00
7,449.02

$0.00 0.00
(169,008.35) 0.00
1,916.85 0.00 0.00
(47,952.24) 0.00 0.00
(215,043.74)

14,520.00 14,520.00

0.00 (51 ,960.88)
0.00 0.00 (26,323.77) (290.91) 0.00
(78,575.56)

0.00

0.00 0.00

0.00 (2, 181.46) (5,543.00)
(795.00) 0.00 0.00 0.00 (0.00)
(4,783.88)
0.00 _ _.(_13,303.34)

TOTAL RESTRICTED FUNDS-CASH BASIS

____!R19~233.43)' _4,51~,?01.42 _MN9_Jl21.61

21,969.02 ~30_QJJ22.64)

AMOUNTS EXPENDED BUT NOT REIMBURSED

~ ____2Q_il.839.42_

308,839.49

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS _ _$1JU.,S_Q_ __$1,!l23Jl4Qj)_1 _ _H,_479,921~6.1 ___$_2.1,~99.02

$Uli_6.85

907

DALTON COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS State Appropriations Major Repair/Rehabilitation Funds Lottery Funds Equipment/Technology/Construction Trust Fund Other Income Interest Income-NOW Accounts Dalton College Foundation (ETACT Matching) Salvage Sales
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Buildings Technical Building Pope Student Center Memorial Hall Sequoya Hall Westcott Hall Maintenance Library B. J. Bandy Gymnasium Humanities; Project H-44 Total Buildings
Improvements Other Than Buildings Campus Walks and Steps Electrical Distribution & Campus Lighting Parking Lots & Street Paving Chilled Water Loop System Grading and Filling
Total Improvements Other Than Buildings
Equipment Sequoya Hall - Model Classroom Initiative Sequoya Hall - Science Labs Technical Building Memorial Hall
Total Equipment
Expenditures Not To Be Capitalized Sequoya Hall - Model Classroom Initiative Sequoya Hall - Science Labs Memorial Hall Technical Building Auxiliary - Bookstore Auxiliary - Food Service
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS

Unrestricted

UNEXPENDED Restricted

Total

RENEWALS AND REPLACEMI;.tiT._

$430,000.00 100,000.00 169,000.00
90,268.56 84,500.00
1,233.53
875,002.09

$0.00 0.00

$430,000.00 100,000.00 169,000.00
90,268.56 84,500.00
1,233.53
875,002.09

$0.00 0.00

24,908.30 11,830.88
5,488.56 20,686.85
9,449.80 675.00
36,104.00 246,615.00
61,353.00 417,111.39
21,862.34 17,821.56
2,892.31 11,441.00
1,447.61 55,464.82
68,852.15 24,727.86 162,963.80
6,852.90 263,396.71
31,147.85 64,346.30
1,535.53 41,999.49
139,029.17
875_.QQ2.0_~

0.00
0.00 0.00
0.00 0.00

24,908.30

11,830.88

5,488.56

20,686.85

9,449.80

675.00

36,104.00

246,615.00

61,353.00

417,111.39

0.00

21,862.34

17,821.56

2,892.31

11,441.00

1,447.61

55,464.82

0.00

68,852.15

24,727.86

162,963.80

6,852.90

263,396.71

0.00

31 '147.85 64,346.30
1,535.53 41,999.49
0.00 0.00 139,029.17

0.00 2,559.94 1 ,889.82_ 4,449.76

875,002.09 _ _ _ _4,449.76

908

DALTON COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Fund Balance (Surplus) 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

0.00 397.55 150.00 (397.55)
150.00 0.00
~150.00

0.00
0.00 0.00
~0.00

0.00 0.00
0.00
397.55 150.00
0.00 (397.55)
150.00 0.00
~150.00

57,834.55 57,834.55 444,642.69
498,027.48 $498,027.48

909

DALTON COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

B~GINNING 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 Construction and Equipment Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Donations - Gifts Adjustments in Inventory
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

$20,401,080.74 0.00

$20,401,080.74

$876,600.68 125,247.49

1,001,848.17
409,627.11 735,972.92
250.00 145,175.64

2,292,873.84

72,564.55 44,181.50
229.26

116,975.31 22,576,979.27
0.00 __R2,576,979.27

910

DALTON COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LAND Main Campus
TOTAL LAND
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 Technical Building Humanities; Project H-44

YEAR ACQUIRED

INVESTMENT JULY 1, 1996

ADJUSTMENTS/ INVESTMENT

ADDITIONS DEDUCTIONS TRANSFERS

JUNE 30, 1997

$72,465.30 72,465.30

$0.00 0.00

$0.00 0.00

$0.00 0.00

$72,465.30 72,465.30

1967 1990 1967 1992 1967 1972 1968 1967 1968 1971
1976

4,116,451.68 15,514.89
533,847.42 12,223.24
395,782.19 1,1 05,266.79
698,559.10 463,312.77 673,530.40 717,797.74
2,858,618.11 188,772.59

20,686.85
9,449.80
11,830.88 246,615.00
675.00 5,488.56 36,104.00 24,908.30 470,980.11

150.00

4,136,988.53 15,514.89
543,297.22 12,223.24
395,782.19 1,117,097.67
945,174.10 463,987.77 679,018.96 753,901.74 2,883,526.41 659,752.70

TOTAL BUILDINGS
IMPROVEMENTS OTHER Tf!AN 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 Campus Master Plan Fitness Trail
TOTAL IMPROVEMENTS OTHER THAN BUILDINGS
LIBRARY COLLECTIONS General Acquisitions Donations
TOTAL LIBRARY COLLECTIONS
EQUIPMENT Sequoya Hall Westcott Hall Pope Student Center B. J. Bandy Gymnasium Maintenance Memorial Hall Library Technical Building
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

$11,779,676.92

$826,738.50

$150.00

$0.00 $12,606,265.42

35,006.61 28,510.99 554,276.97 13,350.00 117,916.76 171,831.09 351,902.14 161,450.76 76,346.89 13,688.79 27,289.67
1,623.00 7,886.53 8,835.00 $15,700.00

17,821.56 21,862.34
2,892.31 1,447.61
11,441.00
------

$1,585,615.20

$55,464.82

$0.00

$0.00

35,006.61 28,510.99 572,098.53 13,350.00 139,779.10 171,831.09 354,794.45 162,898.37 76,346.89 13,688.79 27,289.67 13,064.00
7,886.53 8,835.00 $15,700.00
$1,641,080.02

2,651,815.13 $68,942.67
----~---
- -$2-,72-0,-757.8-0

125,247.49 $250.00
$125,497.49

43.31 $43.31 - - - - $0.0-0

2,777,019.31 $69,192.67
$2,846,211.98

861,874.36 636,228.36 295,070.02
50,261.26 286,073.11 221,178.87 371,633.29 $1,520,246.25

139,452.23 99,521.66 13,484.37 5,822.45 9,302.50
511,067.16 89,408.36
$417,114.30

5,864.79
2,995.95 17,001.17
1,923.13 $88,996.96

(95,408.79) (86,864.44)
(8,133.73) (1,575.96) 235,645.86 51,806.36 34,752.35 ($130,221.65)

900,053.01 648,885.58 297,424.71
54,507.75 514,020.30 782,129.26 495,794.00 $1,718,141.94

$4,242,565.52 __$20,Q_1,080.7.i_
------

$1,285,173.03 -$1-16- ,782.0-0

$0.00

$2,292,873.84 $116,975.31 _____$0.00

$5,410,956.55 $22,576,979.27

911

DALTON COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSIT Continuing Education Activity Fees
' Georgia Academy of Sciences 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 School of Health Occupations Insurance Northwest Georgia Adult Literacy Conference Student Services - RACSA Phi Theta Kappa Circle K International White Water Tickets Six Flags Over Georgia Tickets Georgia Student Service Symposium D C Foundation/Roadrunner Tip Off Club American Red Cross - CPR Faculty-Staff Christmas Fund
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS R. E. Chambers Scholarship Jo Sloan Scholarship - LPN White-Albertson-White Scholarship Catoosa County Children's Fund Regents Scholarship Carpet City Rotary Club Taste Freez - Fairmount Scholarship R. B. Pamplin Mt. Vernon Scholarship Dalton Rotary Scholarship Rollins Scholarship Edward Giles Foundation Scholarship Southeast High Scholarship Dalton Whitfield Chamber of Commerce Scholarship LaFayette High School Scholarship; Lions Chic-Fil-A Scholarship Burl Scoggins Scholarship Parents W/0 Partners Scholarship Georgia Southern Univ. Foundation Scholarship Rossville High School Scholarship Voiture 1229-40 and 8 Scholarship Community Pride Scholarship Cherokee Capital Fairgrounds Scholarship Jewell Foundation Scholarship Alfred Jones Memorial Scholarship Whitfield County Assoc. of Ed. Personnel Ringgold Kiwanis Club Scholarship Northwest Georgia Poultry Assoc. Scholarship D. & W. Carpet Scholarship Gordon Central High School Scholarship Rotary Club of Gilmer Co. Scholarship Aladdin Mills Scholarship Red Carpet Cattlewomen Assoc. Scholarship Dalton High School Scholarship Pilot Club of Dalton Scholarship Delta Kappa Gamma Omega Scholarship

FUND BALANCE JULY 1, 1996
$2,339.72 7.02
5,473.29 3,089.47
842.27 340.09 410.00 950.14 48.04
34.26 1,057.72
2,210.40 27.50
716.65 235.75
42.89 1,722.13 1,170.00
330.84
21,048.18
7,540.64 333.00
39.47 1,067.00
110.00 848.90 230.20 1,000.00
4,375.68
425.00
166.00
212.98
900.00 2,000.00
600.00 1,000.00
256.61
200.00
100.00

RECEIPTS

FUND BALANCE DISBURSEMENTS ___.!!,!NI;~O. 199I_

$29,718.64 291.78 20.00
2,384.32 2,228.00
20.00 40.00 2,209.00 581.67 493.70 1,310.00 735.00 12,075.00 4,105.00 2,211.00 1,814.00 557.50 2,139.20 2,052.00
1,260.00 160.75

$29,518.64 292.49
2,379.45 2,205.00
112.91
2,940.00 629.71 238.06 885.00 735.00
10,666.61 457.68
3,230.00 1,814.00
997.50 2,143.70 1,047.23
865.60 185.53

$2,539.72 6.31
5,493.29 3,094.34
865.27 247.18 450.00 219.14
(0.00) 289.90 1,482.72
0.00 1,408.39 3,647.32 1 '191.40
27.50 276.65 231.25 1,047.66 1,722.13 1,564.40 306.06

66,406.56

61,344.11

26,110.63

500.00 2,103.57
957.93 2,369.72 3,200.00
250.00
400.00 1,250.00
750.00 1,000.00
200.00
1,500.00
1,000.00
1,000.00
1,000.00 1,500.00
750.00
1,575.00
500.00 300.00 2,450.00
300.00

8,498.57 2,702.72 3,200.00
250.00 39.47
400.00 1,249.00
950.00 1,000.00
1 '183.40 1,500.00
1,000.00
1,000.00
1,000.00 1,500.00
300.00
750.00
1,495.00 200.00 500.00 300.00
1,950.00
300.00

500.00 2,103.57
0.00 0.00 0.00 0.00 0.00 1,067.00 0.00 111.00 848.90 30.20 1,000.00 200.00 3,192.28 0.00 425.00 0.00 166.00 0.00 212.98 0.00 900.00 2,000.00 300.00 1,000.00 0.00 256.61 80.00 0.00 0.00 0.00 500.00 100.00 0.00

912

DALTON COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUND BALANCE

JULY 1, 1996

FUNDS FOR DESIGNATED SCHOLA.RSHIPS (Continued)

Red Carpet Cattleman's Assoc. Scholarship

NW GA Soc. Mgt-Human Resources Scholarship

500.00

Modern Woodman of America Scholarship

300.00

Northwest High School Scholarship

50.00

Calhoun Woman's Club Scholarship

375.00

American Business Women's Assoc. Scholarship

500.00

Tunnel Hill Women's Club Scholarship

Ringgold High School Scholarship

LaFayette High School- Pepsi Scholarship

167.00

Crown Crafts Inc. Scholarship

Glassco Charitable Trust Fund Scholarship

881.66

Alpha Delta Kappa Scholarship

World Carpet Scholarships

Standard Adhesive &Chemical Scholarship

150.00

Pilot Club of Dalton Scholarship

301.72

Pepsi Cola Scholarship; Marie Bell

Catoosa County Retired Teachers Scholarship

Cooperative Education Fund Scholarship

Roadway Package System, Inc. Scholarship

930.68

Dalton Educ. Found. Attendance Scholarship

84.00

Former Agents FBI Foundation Scholarship

833.00

Junior Achievment-N.W. GA Scholarship

Scottish-Rite Foundation Scholarship

57.25

Northwest Georgia Transportation Scholarship

1,000.00

Data Processing Mgt. Assoc. Scholarship

121.00

Summerville-Trion Trust Scholarship

Whitfield Education Foundation Scholarship

1,420.50

Carpet City Kiwanis Club Scholarship

500.00

Calhoun High School Scholarship

134.00

Georgia Nursing Home Assoc. Scholarship

Big Brothers/Big Sisters Scholarship

252.00

Murray County Memorial Hosp. Scholarship

Alexian Village of Tennessee Scholarship

Gordon County Chamber of Commerce Schol.

Daughters of the Confederacy Scholarship

600.00

Elk's National Foundation Scholarship

334.00

Henry Reichhold Scholarship

Big Canoe Chapel Scholarship

1,953.25

Phillips-Van Heusen Corp. Scholarship

Lion's Club Auxiliary Scholarship

450.00

Texaco National Football Found. Scholarship

Dixie Yarns Foundation Scholarship

1,166.00

Calhoun/Gordon Board Realtor's Scholarship

300.00

Renaissance Education Found. Scholarship

Dalton Jaycees Scholarship

F. T. A. Scholarship; 95/96

Ridgeland High School Scholarship

150.00

Columbia/HCA Foundation Scholarship

Northwest GA Personnel Assoc. Scholarship

333.00

Coca Cola Classic Scholarship

United Carpet Mills Scholarship

666.00

Grand Assembly of Georgia Scholarship

First Baptist Church; Ringgold Scholarship

Fannin County Scholarship Foundation

1,000.00

Whitfield Farm Bureau Scholarship

Ringgold Telephone Co. Scholarship

Partners Scholarship Fund

Gilmer Education Foundation Scholarship

Bank of LaFayette Scholarship

500.00

Eastside Elementary P.T.A. Scholarship

100.00

Dana Jones Memorial Scholarship

500.00

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

167.00
500.00
700.00 3,000.00
500.00 1,000.00 1 '118.34
400.00 4,271.00
500.00 150.00 675.00 2,484.91
400.00
500.00 1,835.00 1,000.00
800.00 1,459.73
1,000.00 500.00 500.00
300.00 2,500.00 1,000.00 1,000.00 1,350.00
500.00
250.00 300.00 500.00
1,500.00
1,000.00
200.00 200.00
375.00 750.00 1,000.00 2,500.00

167.00
500.00
700.00 3,000.00
500.00 1,000.00 1,500.00
400.00 3,766.00
500.00 150.00 675.00 2,398.11
833.00 400.00
500.00 1,835.00 1,500.00
800.00 1,459.73
1,000.00 500.00 500.00 600.00 300.00
2,500.00 2,717.00 1,000.00 1,350.00
500.00
250.00 300.00 500.00
1,500.00
1,000.00
200.00 150.00 1,000.00 375.00 750.00 1,000.00 2,500.00 500.00 100.00

0.00 500.00 300.00
50.00 375.00 500.00
0.00 0.00 167.00 0.00 500.00 0.00 505.00 150.00 301.72 0.00 0.00 0.00 1,017.48 84.00 0.00 0.00 57.25 1,000.00 121.00 0.00 1,420.50 0.00 134.00 0.00 252.00 0.00 0.00 0.00 0.00 334.00 0.00 236.25 0.00 450.00 0.00 1,166.00 300.00 0.00 0.00 0.00 150.00 0.00 333.00 0.00 666.p0 0.00 50.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 500.00

913

DALTON COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUND BALANCE

JULY 1, 1996

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued)

Kiwanis Club of Dade County Scholarship

500.00

, Grand Chapter of Georgia Eastern Star

GA Assoc. of Young Children Scholarship

Etowah Foundation, Inc. Scholarship

Lee Conley Scholarship Fund

Southern Cellulose Products Scholarship

300.00

USA Services Inc. Scholarship

1,000.00

Professional Secretaries Int. Scholarship

Grand Assembly GA; Inter. Scholarship

Chattanooga Young American Bowl Scholarship

Wine & Spirits Whole. of Georgia Scholarship

Siskin Steel & Supply Co., Inc. Scholarship

Wai-Mart Foundation Scholarship

Hutcheson Fed. Credit Union Scholarship

Archer Daniels Midland Co. Scholarship

39,815.54

PAYROLL OPERATIONS Payroll Deductions Federal Income Tax Withholdings State Income Tax Withholdings F I C A-Employee F I C A/Medicare-Employee Group Health Insurance-Employee Group Insurance-Dental-Employee Group Life lnsurance-Supp. - Employee Group Life lnsurance-Dep. Life (94) Group Life lnsurance-Dep.Life (165) Group Life lnsurance-Dep. Life (470) Long Term Disability Insurance-Employee Georgia Defined Contribution Plan Teacher Retirement-Employee Optional Retirement Plan 1/TIAA-Employee Optional Retirement Plan 2NALIC-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 2NALIC-Employer

9,208.20 3,087.00 1,497.07
235.00 677.28
60.00 10,328.16
45,406.00 2,185.00 582.92

TOTAL PAYROLL OPERATIONS

73,26~63

TOTALAGENCYFUNDS

___$134j__30.35

RECEIPTS

FUND BALANCE DISBURSEMENTS _.L_UNE 30~Ql_

300.00 155.00 333.00 1,000.00
509.30 100.00 200.00 1,110.00 1,000.00 1,000.00 2,000.00 300.00

300.00 155.00
1,000.00
118.34 509.30 100.00 200.00 1,110.00 1,000.00 1,000.00 865.00 300.00

500.00 0.00 0.00
333.00 0.00
300.00 881.66
0.00 0.00 0.00 0.00 0.00 0.00 1,135.00 0.00

71,549.50

81,601.64

29,763.40

955,512.47 336,071.94 458,152.38 113,510.91 176,497.23
57,421.15 32,613.82
15.98 39.60 4,849.23 11,456.40 15,770.85 318,063.75 43,426.35 15,192.28 182,289.48 8,063.75 2,800.00 3,293.07 167,964.72
458,152.38 673,595.68
33,270.35 800,750.95 113,510.91
53,077.97 18,110.01
5,053,473.61
~~~_29.67

955,512.47 336,071.94 458,152.38 113,510.91 176,621.88
57,078.65 32,616.47
15.98 39.60 4,860.98 11,370.82 15,770.85 318,063.75 43,426.35 15,192.28 182,289.48 8,063.75 2,800.00 1,683.46 165,279.28
458,152.38 688,356.86
33,868.35 801,333.87 113,510.91
53,077.97 18,110.01
5,064,831.63
$5.207. 777.3~

0.00 0.00 0.00 0.00 9,083.55 3,429.50 1,494.42 0.00 0.00 223.25 762.86 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,669.61 13,013.60 0.00 0.00 30,644.82 1,587.00 0.00 0.00 0.00 0.00
61,908.61
~117..784.64

914

Darton College
FINANCIAL REPORT
For the Year Ended June 30, 1997

Peter J. Sirena
President

DARTON COLLEGE Albany, Georgia
Ronnie A. Henry
Vice President for Business and Financial Services
915

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

DARTON BALANCE Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enter~rises

RESTRICTED

TOTAL

$698,416.73 65,381.95 67,684.37
~831 ,483.05

$185,579.76 62,831.31
140,572.45

($458,643.18) 556,297.49

~388,983.52 ___j_97 .654d1_

$425,353.31 0.00
684,510.75 0.00
208,256.82 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
~1,318,120.88

$272,655.30

$20,167.07

455,223.68 727,878.98

29,237.11 49,404.18

$0.00 0.00

$292,822.37 0.00 0.00 0.00
484,460.79 0.00
777,283.16

60,000.00
33,186.65 1,157.00
9,260.42

140,572.45
197,086.76 1,920.13

200,572.45 0.00
230,273.41 3,077.13 0.00 9,260.42 0.00

97,654.31

103,604.07

~~---

339,579.34

97,654.31

97,654.31 0.00 0.00 0.00
540,837.72

_i83L_483.05 __n&.,rul_:t!) -~~L654.3j_ __ll_3_j.,j_?0.8a_ ------

916

COLLEGE SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGENCY FUNDS

$0.00

$0.00 $498,394.64 $473,572.60

$0.00

$103,264.61

$0.00 $0.00
0.00

989,112.73 15,595,184.63
636,133.82 2,312,664.43 5,507,660.20

$0.00 $498,394.64 ____1473,572.60 $25,040,755.81

$0.00 $498,394.64

$3,235.00

$0.00

45,890.34

0.00

498,394.64

3,235.00

45,890.34

$103,264.61 $0.00
103,264.61 103,264.61

470,337.60 24,994,865.47

0.00 _$_0.00

0.00 _ _ _ _0_.0_0 _____'!ZQ,l37.60 24,994,865.47 _ _ ___:0.00 Mn572.6o _J25,o4o.755.81 _ _$1!!3~61._61_

917

DARTON
STATEMENT OF CHANGES Year Ended

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations
Unexpended Plant Funds- EITIC Trust Fund
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

Entergrises

FUNDS RESTRICTED

$12,480,159.94

$0.00 1,130,640.28

$0.00

1 ,353,365.09 562,049.15
478,724.88

8,570.74

556,297.49

TOTAL CURRENT
FUNDS
$12,480,159.94 1 '130,640.28 0.00 0.00 1 ,353,365.09 562,049.15 0.00 478,724.88 0.00 0.00 0.00 0.00 8,570.74 0.00 556,297.49

TOTAL REVENUES AND OTHER ADDITIONS

12,488,730.68

1'130,640.28

2,950,436.61

16,569,807.57

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus- Prior Year To State Treasury - General Funds To State Treasury-LotteryFunds/Regular 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

12,470,599.76 10,162.14

1,062,512.60

2,440,858.55

1,107.13

26,816.98

14,911,458.31 1,062,512.60 0.00
10,162.14
0.00 26,816.98
1,107.13
0.00 0.00 0.00 0.00

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

_ _1l"180,761.90

1,063,619.73

2,467,675.53

16,012,057.16

NET INCREASE IN FUND BALANCES BEFORE TRANSFERS

7,968.78

67,020.55

482,761.08

557,750.41

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

-~-----~

(53,746.85)

0.00 ~~-(53,746.85)

0.00 (53,746.85)

0.00

(53,746.85)

NET INCREASE (DECREASE) IN FUND BALANCES

7,968.78

13,273.70

482,761.08

504,003.56

ADJUSTMENTS/RECLASSIFICATIONS

(509,176.69)

(509, 176.69)

BEGINNING FUND BALANCE

_ _ __g_5_,_635.2~

326,305.64

124,069.92

546,010.85

FUND BALANCES, JUNE 30, 1997

----~1 Q;3~60A.OZ ____$;3:39,579.3.1_ - - $~?~[Q.4.31 ____$.540,837 .72

--~--~----

-~--

918

COLLEGE
IN FUND BALANCES June 30, 1997

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

PLANT FUNDS

Renewals And

Unexgended

Reglacements

$0.00

$0.00

415,310.00 134,000.00

Investment In Plant
$0.00

31,480.93

4,785.55

1,218,716.65

0.00

0.00

580,790.93

4,785.55

1,218,716.65

200.88

0.00 - - - - - - 0.0-0
0.00 0.00

0.00 0.00

580,790.93
580,991.81 (200.88)

24,138.32 8,230.48
32,368.80 (27,583.25)

181,336.01
181,336.01 1,037,380.64

0.00 0.00

0.00 (200.88)

53,746.85 53,746.85 26,163.60

0.00 1,037,380.64

200.88 $0.00 ====$0.00

444,174.00

24,003,375.17

$470,337.60 -~;2~j)A_Q_,7Qg.M_

919

DARTON COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations EquipmenUTechnology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

TOTAL CURRENT _ _Fl.)NDS_ _

$2,679,307.12 9,484,120.00
240,106.46 76,626.36
12,480,159.94

$0.00

$0.00

1,335,024.62 565,803.89
540,030.04

0.00

2,440,858.55

$2,679,307.12 0.00
9,484,120.00 0.00 0.00
1,33:5,024.62 565,803.89 0.00 540,030.04
0.00 0.00
240,106.46 0.00
76,626.36 14,921,018.49

Sales and Services of Auxiliary Enterprises

1,130,640.28

1,130,640.28

TOTAL REVENUES

12,480,159.94

1,130,640.28

2,440,858.55

16,051,658.77

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 Hospital and Clinics Total Educational and General Expenditures

6,754,326.48
19,490.20 1,032, 709.97 1,149,643.19 2,010,252.57 1,353,948.55
150,228.80
12,470,599.76

332,603.81

2.87 204.65

93,858.15

2,014,189.07

0.00

2,440,858.55

7,086,930.29 0.00
19,493.07 1,032,914.62 1,149,643.19 2,104,110.72 1,353,948.55 2,164,417.87
0.00 14,911,458.31

Auxiliary Enterprises Expenditures

1,062,512.60

1,062,512.60

Mandatory Transfers

0.00

TOTAL EXPENDITURES AND MANDATORY TRANSFERS

12,470,599.76

1,062,512.60

2,440,858.55

15,973,970.91

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 To State Treasury- Lottery Funds/Regular

8,570.74 (10,162.14)

TOTAL OTHER TRANSFERS &ADDITIONS/DEDUCTIONS _ _(1,591.1Q)

(53,746.85) (1,107.13)

482,761.0~

(54,853.98)

482,761.08

482,761.08 (53, 746.85)
7,463.61
(10,162.14) 0.00
I
426,315.70

NET INCREASE (DECREASE) IN FUND BALANCES

~7,968.78

i~73.70 ______j.:J82, 761.08 _ _ _i504&Q.~.56
I

920

DARTON COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

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

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & HosQital

Activities

$12,364,779.14

$115,380.80

AUXILIARY ENTERPRISES
$0.00 1 '130,640.28

8,570.74

TOTAL REVENUES AND OTHER ADDITIONS

12,373,349.88

115,380.80

1 '130,640.28

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

12,353,943.98 10,162.14

116,655.78

1,062,512.60

1107.13

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

12,364,106.12

116,655.78

1,063,619.73

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers

(53,746~

TOTAL TRANSFERS AMONG FUNDS

0.00

0.00

(53,746.85)

NET INCREASE (DECREASE) IN FUND BALANCES

9,243.76

(1 ,274.98)

13,273.70

ADJUSTMENTS/RECLASSIFICATIONS

BEGINNING FUND BALANCE

61 '173.66

34,461.63

326,305.64

FUND BALANCE, JUNE 30, 1997

____j70 417,42

$3~186.65 _ _$3~~LQ79.34

TOTAL
$12,480,159.94 1'130,640.28 0.00 0.00 0.00 0.00 0.00 8,570.74 0.00
13,619,370.96
12,470,599.76 1,062,512.60 0.00
10,162.14 0.00
1'107.13 0.00
13,544,381.63
0.00 (53,746.85)
(53,746.85)
21,242.48
0.00
421,940.93
$:443,183.41

921

DARTON COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

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 Fees-Check Charges Fees - Library Copy Machine Fees - Other Charges Revenues for Program Support Community Education Fees Quasi-Revenue from Distribution of Costs Cost Transfers - Copy and Media Centers Eliminate Quasi-Revenue Other Sources Rents Administrative Cost Allowance Admin Cost Allow - Delco Remy 97 Admin Cost Allow - Delco Outreach Admin Cost Allow- Adopt A Stream Prog. Admin Cost Allow - Learn Serve 96 Admin Cost Allow - GWSP Admin Cost Allow - SEOG Admin Cost Allow - Pell Grants Admin Cost Allow -Archbold Other Sources Student Activities - Other
Total Educational and General
Auxiliary Enterprises Food Services Sales - Cafeteria Other Income Stores and Shops Sales - Bookstore Other Income Intercollegiate Athletics Athletics - Fees Athletics - Other Other Service Units Student Transportation Fees BusNan Sales Vending Operations - Institution Sales Vending Operations - Contract
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

$2,288,139.07 79,184.50 9,048.50
114,952.19 150,228.80 37,754.06
9,206,910.00 97,010.00
180,200.00
1,336.80 14,160.45 10,486.50
214,122.71
40,914.54 (40,914.54)
32,518.50
5,779.74 2,891.61
628.01 0.16
4,150.60 2,921.86 3,290.00 7,155.00 16,862.27
428.61
12,480,159.94

$0.00 1 ,335,024.62
565,803.89 540,030.04
2,440,858.55

$2,288,139.07 79,184.50 9,048.50
114,952.19 150,228.80 37,754.06
9,206,910.00 97,010.00 180,200.00
1,335,024.62 565,803.89 540,030.04
1,336.80 14,160.45 10,486.50
214,122.71
40,914.54 (40,914.54)
32,518.50
5,779.74 2,891.61
628.01 0.16
4,150.60 2,921.86 3,290.00 7,155.00 16,862.27
428.61
14,921 ,018.49

180,267.19 288.77
793,410.55 1,518.22
120,906.00 1,400.00

180,267.19 288.77
793,410.55 1,518.22
120,906.00 1,400.00

5,411.27 267.33
27,170.95
1 '130,640.28

5,411.27 267.33
27,170.95

0.00

1 '130,640.28

__ll3,61 0,800.22 ___32,440JI58,9~

$_1,_051 ,658.77.

922

DARTON COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

923

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

Division of Humanities

Division Office- Humanities

Dept. of Art

Dept. of English

Dept of Foreign Languages

Dept of Music

Dept of Speech/Drama

Honors Program

Division Office-Honors

Division of Business

Business-Transfer Programs

Delco Remy Program

Tech-Prep Program

Business Career Programs

CD

Business Cooperative Education

N

~

Division of Science/Mathematics

Division Office - Science/Math

Biology Department

Chemistry Department

Computer Science Department

Math Department

Physics Department

Engineering Department

Physical Science Department

Division of Social Science

Division - Social Science

Allied Health Sciences

Division Office - Allied Health

Dental Hygiene Department

Medical Laboratory Tech Department

Emergency Medical Services Department

Respiratory Therapy Department

Physical Therapy Department

Health Information Tech Program

Human Services Technology Program

Occupational Therapy Program

Department of Nursing

Division Office - Nursing

Nursing Department

DARTON COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted

Total
.. --.-

Personal _ . __ S!'!rvl9es

OBJECT ---

C---L- AS-.S- IFICATION

Operating

Supplies &

____ Tray~l -

-

------ -----

c =I;N>~!lSE!S

E:quiplllent

$95,086.06 76,936.32
195,669.26 40,078.73
129,285.97 122,796.15
10,390.58
283,329.39 397.47
8,741.22 168,391.20
15,043.62
111,472.13 198,982.44 149,261.16
53,717.30 235,077.19
63,742.95 5,224.54
29,858.52
639,447.83
68,563.75 193,331.29
96,962.69 91,368.12 13,090.43 136,288.77 80,679.57 74,019.75 79,066.81
181,772.38 605,205.69

$0.00
5,000.00 20,435.44
3,919.31 115,221.98
27,951.62

$95,086.06 76,936.32
195,669.26 40,078.73
129,285.97 122,796.15
10,390.58
283,329.39 397.47
13,741.22 168,391.20
15,043.62
131,907.57 198,982.44 149,261.16
53,717.30 235,077.19
63,742.95 5,224.54
29,858.52
639,447.83
68,563.75 193,331.29 100,882.00
91,368.12 128,312.41 136,288.77
80,679.57 74,019.75 79,066.81
209,724.00 605,205.69

$81,481.26 70,861.46
191,974.30 36,986.12
106,986.27 119,998.62
9,354.61
268,340.29
8,599.04 164,470.86
14,149.49
109,124.94 186,268.61 139,660.01
53,582.30 227,269.65
56,033.82 5,224.54
29,858.52
621,593.73
60,477.29 164,639.55
92,448.91 85,869.36 119,272.88 129,270.21 74,324.55 71,958.37 70,537.42
195,472.80 592,373.45

$51.42 298.92 704.49 1,026.64 616.87 592.13
35.75
2,379.35 32.50
135.18 572.08
839.60
318.99
1,001.88 210.75

$11,898.38 5,586.99 2,990.47 2,065.97
14,784.83 1,888.46
338.78
12,609.75 364.97
5,007.00 3,348.26
894.13
21,943.03 12,539.47
5,352.19 135.00
6,805.66 4,048.18

2,429.07
304.60 494.42 1,079.93 257.54 1'133.05
64.51 1,886.75
303.26 1,139.38
2,559.94 3,068.96

12,352.94
7,781.86 14,882.32
7,353.16 2,611.17 7,805.51 5,963.37 4,393.82 1,637.27 7,390.01
11,691.26 9,763.28

$1,655.00 188.95
6,898.00 316.94 661.44
174.36 3,929.97
3,450.20
3,072.09
13,315.00 2,630.05 100.97 990.68 74.45 120.85

DARTON COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INSTRUCTION (Continued)

General Academic Instruction (Continued)

Department of Physical Education

Division Office - Physical Education

117,946.61

Fitness Science Department

62,657.00

Fitness Center Department

30,878.96

Physical Educaation Programs (TB

129,357.22

Office of lnsstructional Development

Instructional Development

536,556.64

Administration - Evening Program

10,215.83

Instructional Equipment

106,191.85

Community Education

Continuing Education/Administration

150,172.70

Continuing Education/Instruction

214,122.71

Distance Learning - E&G

68,230.69

Distance Learning - SFI Funds

39,750.00

CD

Distance Learning - Lottery Funds

N
(11

Satellite Downlinks - Lottery

31,000.00 6,500.00

Preparatory and Remedial Instruction

Department of Developmental Studies

Division Office - Development Studies

65,206.70

English Department

306,455.30

Math Department

309,361.86

Reading Department

316,443.13

Prep Program 97

Delco Remy Program

Restricted
-
16,088.24
143,~87.22_

Total
117,946.61 62,657.00 30,878.96 129,357.22
536,556.64 10,215.83
106,191.85
150,172.70 214,122.71
68,230.69 39,750.00 31,000.00 6,500.00
65,206.70 306,455.30 309,361.86 316,443.13
16,088.24 14_3,98!.22

Personal Services

OBJECT CLASSIFICATION

- --

---

--- -

Operating

Supplies &

Travel

.. _Expenses

Equipment .__

108,713.11 62,413.23 28,465.28 114,389.37
141,941.14 9,702.88
138,383.66 82,789.67 34,475.31 39,750.00
56,994.83 300,957.31 303,923.78 310,852.17
5,588.31 136,70?.62

1,610.28
7,482.08
1,098.96 1,865.79
821.49

7,623.22 243.77
2,413.68 14,967.85
347,906.46 512.95
34,016.03
10,690.08 112,738.31
30,943.49

914.64 790.31 1,934.34 183.78 725.78

8,211.87 4,016.75 4,647.77 3,656.62 10,316.15 6,552.82

39,226.96 72,175.82
16,728.94 1,990.40
31,000.00 6,500.00
566.60

TOTAL INSTRUCTION

6,71,3_2.18_

. 332&Q:3-131

?,08~,~:3.0.,_2_9 ... .031,511.90

40,965.11

. 805,685.31

205,767.67

PUBLIC SERVICE Community Services
Inter- Campus Unit (PS) Learn & Serve Project J Building Rental Expense

4,235.12 15,25_5.08

2.87

4,237.99

15,255.08

3,043.82

32.75

1,161.42 15,255.0!3

TOTAL PUBLIC SERVICE

1~.4.!3_0.;!0

2.87

_19,49_3~07

. 3,043.82

32.75

16,416.50

0.00

DARTON COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

EDUCATIONAL AND GENERAL EXPENDITURES ACADEMIC SUPPORT Libraries
Library Educational Media Services
Audio Visual Services Academic Computing Support
Computer Services - Academic Disabled Students Program Academic Administration Dean of Instruction

(Continued)

Unrestricted
471,572.51 70,390.80
322,527.39 16,757.08
151,46?.1~

Restricted 204.65

Tptal
--
471,572.51 70,390.80
322,527.39 16,757.08 0.00
1!;_1.6()6.4_

TOTAL ACADEMIC SUPPORT

1,032,709.97

204.65

1,Q_~2.~14~6~

----~---
Personal
Servic:e~

O

B

J

E-C---T-

--

C_,. L

A

S

S

I

F

I

C

A

T

I

ON
---

Operating

Supplies &

Travel --

_ Exp~nses

---

- ------

-

Eqt~iPrnt:lnt

352,548.55 54,471.49
252,820.62 12,006.96
_1?,044_.38 809,89_2.0Q_

1,090.22
2,107.56 1,610.54 2,631.12_ - - ?.4~9.44:

25,179.87 12,219.31 41.411.60
1,533.58
--- !0~9_64 .39.
- 91,308.75

92,753.87 3,700.00
26,187.61 1,606.00 26.95
124,274.43

STUDENT SERVICES

Student Activities

Student Services Administration

CD

Dean of Students

"'0)

Counseling and Career Guidance

Director of Guidance

Counseling and Career Guidance

Career Development Center

Minority Advising

Advising Center

Financial Aid Administration

Director of Financial Aid

Student Admissions

Student Admissions

Student Records

Student Records

TOTAL STUDENT SERVICES

116,655.78 169,242.31

153,857.79 109,402.15
57,216.52 30,305.28
161,148.80
288,070.15
63,74:4.41 -- -- -----
1,149,64:3.19

0.00

116,655.78 169,242.31
153,857.79 109,402.15
57,216.52 30,305.28 161,148.80 288,070.15 _ _~.744.41 1,149,643.19

25,314.18 163,447.60
146,047.00 99,452.20 53,535.95 27,465.73
152,671.96 234,942.34
5!j,90.4:0 958,837.36

5,394.38 1,341.98
565.00 369.45 150.00
2,284.53 2,084.43
431.53 12,621.30

80,843.00 4,450.53
3,928.79 9,580.50 3,530.57 2,839.55 6,192.31 51,043.38 7,352.48 169,761.11

5,104.22 2.20
3,317.00
8,423.42

DARTON COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

OBJECT CLASSIFICATION

----

----- ------

-

Operating

Personal

Supplies &

Unrestricted

Restricted

Total

Services

Travel

. Expenses

Equipment

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INSTITUTIONAL SUPPORT

Executive Management

Office of President

206,845.71

14,008.35

220,854.06

191,974.53

3,102.23

23,742.30

2,035.00

Fiscal Operations

VP for Business & Finance

120,039.27

120,039.27

114,855.35

2,222.33

2,961.59

Office of Business Services

322,391.41

322,391.41

306,325.57

2,428.69

13,637.15

GeneraiAdmin and Logistical Services

Office of Personnel Services

6,505.99

6,505.99

3,508.29

363.40

2,634.30

Office of Institutional Research

Dir-Mgt Systems/Ins!. Research

9,389.56

9,389.56

5,602.15

3,787.41

Receptionist/Mail

64,385.16

64,385.16

64,385.16

Campus Security

71,965.40

71,965.40

71,965.40

Central Duplication Services

60,932.88

60,932.88

42,310.10

18,622.78

Less Charges to User Department

(40,914.54)

(40,914.54)

(22,291.76)

(18,622.78)

Office of Procurement

144,519.02

144,519.02

136,432.60

255.96

7,830.46

Administrative Computing Support

ID

Computer Services -Administrative

.N....

Public Relations and Development

493,207.76

493,207.76

137,171.74

4,282.40

103,324.94

248,428.68

Office of College Relations

214,371.96

214,371.96

107,661.15

673.52

106,037.29

General Institution

Faculty/Staff Benefits- Non Payroll Alumni Affairs

180,535.64

180,535.64

180,535.64

General Institutional Expenditures

70,574.66

550.40

71 '125.06

18,737.06

43,804.00

8,584.00

Office of College Development

Development Office

57,418.77

57,418.77

49,372.59

727.95

7,318.23

Coordinator Frants and Special

24,371.27

24,371.27

20,446.91

529.63

3,394.73

College Work Study Program

C W S P I On Campus Program

_3212.65

79,299.40

... 83,0g_.()5

83,012.05_

TOTAL INSTITUTIONAL SUPPORT

2,010,.?~2.57

93,858.15

2.1Q~,11Q_.72

1 ,272,623.5~

14,586.11

557,85_3.35

259,047.68

OPERATION AND MAINTENANCE OF PLANT Physical Plant Administration
Director of Plant Operations Building Maintenance
Dept of Maintenance/Bidgs Building Maintenance Custodial Services Dept of Cleaning Services/Bidgs Utilities Utilities/Heat, Light & Power Landscape and Grounds Maintenance Department of Groundskeeping

109,699.08
308,929.04 386,188.83 409,752.76
139~3.!8,84

109,699.08
308,929.04 386,188.83 409,752.76 139,378.84

102,106.80 177,850.29 340,867.51
73,724.32

660.98 20.09

6,931.30
131,078.75 40,908.26 409,752.76 63,639.43

4,413.06 1,995.00

TOTAL OPERATION & MAINTENANCE OF PLANT

1 ,353,!)48.~5

0.00

_1 ~3~~.948.55

~94,548.9.?

681.07

652,310.50

6,408.06

DARTON COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Contiuned)

SCHOLARSHIPS, FELLOWSHIPS AND OTHER

Scholarships

Scholarship Programs

State - Fee Waivers

150,228.80

FederalS E 0 G -Initial

Federal Pell Grants Prior Year

Federal Pell Grants

Foundation Scholarships

Dollars For Scholars

Student Incentive Grants

Hope Grant

Air Force Program

Americorps Program

Army Program

Bainbridge Memorial Hospital Program

Bellsouth Program

CD

Calhoun Memorial Hospital Program

N
(10

City of Albany - General Program

City of Albany - WG&L Program

Crisp Regional Hospital Program

JTPA Program

Marines Program

Phoebe Putney Mem. Hospital Program

Rehab Services

Tift General Hospital Program

Turner Job Corps Program

Veterans Administration Program

Albany Sports Hall Of Fame Program

Post Secondary Options Program

DDRE (Non-military at Marine Base)

Archibald Hospital Program

Miss Albany Pageant Scholarship

UAW/Gm Tuition Assistance Program

Albany Technical Institute Program

GA Dept of Labor (Trade Act Program)

Restricted
58,436.81 (648.99)
1,197,934.53 74,884.77 17,630.19 19,800.00 512,941.55 225.00 112.50 382.50 894.16 741.65 2,105.98 5,078.00 450.00 1,317.59 16,670.86 13,830.95 31 '143.80 2,088.19 760.00 33,342.44 2,539.40 945.47 17,400.00 300.00 480.97 264.70 150.00 1,420.00 566.05

Total ------
150,228.80 58,436.81
(648.99) 1 '197,934.53
74,884.77 17,630.19 19,800.00 512,941.55
225.00 112.50 382.50 894.16 741.65 2,105.98 5,078.00 450.00 1,317.59 16,670.86 13,830.95 31 '143.80 2,088.19 760.00 33,342.44 2,539.40 945.47 17,400.00 300.00 480.97 264.70 150.00 1,420.00 566.05

Personal Ser:vjces

OBJECT

C
--

L

A.

S- -S.

I

F

I

C

A

T -

-I-O -

N-

Operating

Supplies &

Travel_

cE~xpemses

Equipment

150,228.80 58,436.81 (648.99)
1,197,934.53 74,884.77 17,630.19 19,800.00 512,941.55 225.00 112.50 382.50 894.16 741.65 2,105.98 5,078.00 450.00 1,317.59 16,670.86 13,830.95
31 '143.80 2,088.19
760.00 33,342.44
2,539.40 945.47
17,400.00 300.00 480.97 264.70 150.00
1,420.00 566.05

TOTAL SCHOLARSHIPS AND FELLOWSHIPS TOTAL EDUCATIONAL & GENERAL EXPENDITURES

150,2~~~9
..
12,41"0.~~9.76

2,014,189.Q? 2,440,1}_58.55

. 2,164,417.8? . _14.~11.458.31.

0.00 9,773,457,58

0.00 76,326.08

2,164,417.87 4,457,753.39

0.00 603,921.26

AUXILIARY ENTERPRISES EXPENDITURES FOOD SERVICES
Cafeteria- Oper by Institution

TOTAL FOOD SERVICES

STORES AND SHOPS Bookstore

TOTAL STORES AND SHOPS

OTHER SERVICE UNITS Vending - Oper By Institution Vending-Contracted Transportation

TOTAL OTHER SERVICE UNITS

<D

N

<D

INTERCOLLEGIATE ATHLETICS

Intercollegiate Athletics

Administration - Intercollegiate

Golf- Mens

Softball - Womens

Swimming - Mens

Swimming - Womens

Tennis - Mens

Tennis- Womens

Basketball - Womens

Baseball - Mens

TOTAL INTERCOLLEGIATE ATHLETICS

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

TOTAL CURRENT FUND EXPENDITURES

DARTON COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services
--

OBJECT CLASSIFICATION

---

------ ------

Operating

Supplies &

__ Travel ----

__ Expel]ses _
------- -----

Equipment

184,593.84

18~,593.84

39,947.78

3.13

_144,642.93

184,593.84

0.00

184,593c84

39,947.78

3.13

144,642.93

0.00

727,600.39

72],600}9_

8,749.3_Q --

10.43

64_1,?_10.66

727,600.39

0.00

727,60Q.3_9

85,749.3()

10.43

641,840.6~

0.00

464.37 5,291.27 -- 1,546.01
7,301.65

464.37 5,291.27 --- _1 ,546.01
7,3Q1.6

141.75 5,098.27
5,240.02

0.14 0.20
0.34

322.48 192.80
_1,546.0~
2,D_!D.2f)

-- ------- --

16,302.89 10,822.15 21 '148.63 6,375.08 6,840.91 8,377.58 8,464.27 15,185.27 49,499.94
14_3,016.?2
1,062,512.60
$13,533,112.36

16,302.89 10,822.15 21 '148.63 6,375.08 6,840.91 8,377.58 8,464.27 15,185.27
49,499.~4

143,()1_~-?2

0.00

1,062,512.60

$2,440,858.55_ - $15,9[3,970,91

479.07 3,043.50 4,311.63 1,902.20 1,902.18 3,043.51 3,043.50
50.73 9,033.42
26,809.74
---
157,746.84
$9,931,204.42

3,254.64 3,451.21 2,429.70
435.91 482.89 899.00 782.55 3,071.09 __ ],119.~8
21,9_26p
21,940.17
$98,266.25

12,569.18 4,327.44 14,407.30 4,036.97 4,455.84 4,435.07 4,638.22 12,063.45 33,347.24
- - - - 94,2_80.7_1
882,825.59
$5,340,578.98

0.00 $603,921.26

REVENUE Student Fees
Fees-Student Activities Other Sources Interest Income
TOTAL REVENUE
EXPENDITURES Athletic Activities lntramurals Club Sports Social and Entertainment Activities Social Opportunities Program Educational/Cultural Program Student Government Student Government Association Student Activities Board 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, 1997

$114,952.19 428.61

115,380.80

24,299.60 36,712.64
4,634.00 5,056.95 36,319.56
325.00

8,750.08

61,012.24 557.95

9,690.95 36,644.56

116,655.78 (1,274.98) 34,461.63
$33,186.65

930

DARTON COLLEGE
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30, 1997

REVENUES Student Fees
Fees -Athletics Other Revenue
Other Support
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Men's Golf Men's Swimming Women's Swimming Women's Softball Women's Basketball Baseball Men's Tennis Women's Tennis
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year Transfers
ENDING FUND BALANCE

$1,400.00

$120,906.00 1,400.00

16,302.89 10,822.15
6,375.08 6,840.91 21,148.63 15,185.27 49,499.94 8,377.58 8,464.27

$122,306.00
143,016.72 (20,710.72) 44,827.59 $24,116.87

931

DARTON COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FEDERAL FUNDS College Work Study Program 1997 Supplemental Educ Opportunity Grants-96 Supplemental Educ Opportunity Grants-97 Pell Grant Program- Prior Years Pell Grant Program - FY 96 Pell Grant Program - FY 97 Leam & Serve 1996
TOTAL FEDERAL FUNDS
STATE FUNDS Medical Technology Grant- FY96 Medical Technology Grant- FY97 Adopt-A-Stream Project Prep Program FY97 Student Incentive Grant Progaram Crisp County Latin Program Darton Global Center Hope Grant - Scholarships 95 Hope Grant - Grants 95 Hope Grant - Certificates 95 Hope Grant - GED 95 Hope Grant- Third Year 95 Hope Grant - Scholarships 96 Hope Grant - Grants 96 Hope Grant - Certificates 96 Hope Grant - GED 96 Hope Grant- Third Year 96 Hope Grant- Fourth Year 96 Hope Grant - Degree 97 Hope Grant - Certificates 97 Hope Grant - GED 97 Hope Grant - Degree 98 Hope Grant - Certificates 98 Hope Grant - GED 98 Hope Grant- Transient 98
TOTAL STATE FUNDS

FUND BALANCE JULY1,1996

RECEIPTS

DEDUCTIONS/TRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUN_E 30, 1997

$0.00
(141,570.56) (48,591.05)
(190,161.61)

$83,450.00 (895.88)
62,254.55 (648.99)
130,074.85 1,030,536.48
48,594.08
1,353,365.09

$79,299.40 (853.23)
59,290.04 (648.99)
(12,155.71) 1,210,090.24
2.87
1,335,024.62

$4,150.60 (42.65)
2,964.51
660.00 2,630.00
0.16
10,362.62

$0.00 (0.00) 0.00 0.00 (0.00) (182,183.76) {0.00)
(182,183.76)

(5,728.01)
(557.51)
1,994.94 (75.28) 50.37 593.86
1,062.55 440.00
(91,117.34) (39,835.67) (32, 772.89) (22,295.96) (15,324.35)
(2,673.27) (35,297.00)
(5,258.00) (1,000.00)
(247,793.56)

6,692.32 1,970.00 8,478.15 17,091.00 17,900.00 5,000.00
(440.00) 91,590.76 39,835.67 32,822.89 22,295.96 15,324.35
2,773.27 300,714.78
562,049.15

964.31 2,955.00 7,850.14 16,088.24 19,800.00 5,000.00
204.65 (75.28) 50.37 593.86 1,062.55
(913.91) (138. 78)
50.00 (39.15)
100.00 368,092.71
48,968.30 27,997.88 48,145.00
7,631.00 6,000.00 5,417.00
565,803.89

628.01 628.01

0.00 (985.00)
0.00 1,002.76 (2,457.51)
0.00 1,790.29
0.00 0.00 0.00 0.00 0.00 1,387.33 138.78 0.00 39.15 0.00 0.00 (1 02,674.93) (54,226.30) (28,997.88) (48,145.00) (7,631.00) (6,000.00) (5,417.00)
(252,176.31)

932

DARTON COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

PRIVATE FUNDS Delco Remy 1995 Delco Remy 1996 Delco Remy 1997 Dollars For Scholars Darton Foundation Adventures In Science Program Ga. Assoc. of Two Year Colleges Science Fair Archbold Memorial Hospital Phoebe/HCA - Respiratory Therapy Program Phoebe/HCA- Evening Nursing Program Delco Outreach Counselor Air Force Americorps Army Bainbridge Memorial Hospital Bell South Calhoun Memorial Hospital City of Albany Albany Water, Gas, and Lights Crisp Regional Hospital JTPA Marines Phoebe Putney - Employee Aid Rehab Services Tift General Hospital Turner Job Corps Veterans Administration Albany Sports Hall of Fame Post Secondary Options DDRE Archbold Memorial Hospital - Employee Aid Miss Albany Pageant UAW/GM Tuition Assistance Albany Technical Institute Ga. Dept. of Laborffrade Act
TOTAL PRIVATE FUNDS

FUND BALANCE JULY 1, 1996

RECEIPTS

DEDUCTIONSfTRANSFERS

For Indirect, Adm

For Direct

Allow &Transfer

FUND BALANCE JUNE 30~1997

(232.50) (20,190.31) 31,952.47 (40,748.43)
3,850.31 2,217.80
(71.00) 20,146.58 61,761.04 (5,837.56)
52,848.40

33,395.00 36,875.97 13,455.52 77,709.27
14,008.35 2,523.00 24,677.62 108,866.00
34,003.94 225.00 112.50 382.50 894.16 741.65
2,105.98 5,078.00
450.00 1,317.59 16,670.86 13,830.95 31 '143.80 2,088.19
760.00 33,342.44
2,539.40 945.47
17,400.00 300.00 480.97 264.70 150.00
1,420.00 566.05
478,72~Jl~_

(232.50) 11,180.15 92,441.35 17,630.19 75,435.17 3,383.75 14,008.35 9,201.55 17,451.62 115,221.98 10,500.00 40,598.22
225.00 112.50 382.50 894.16 741.65 2,105.98 5,078.00 450.00 1,317.59 16,670.86 13,830.95 31 '143.80 2,088.19 760.00 33,342.44 2,539.40 945.47 17,400.00 300.00 480.97 264.70 150.00 1,420.00 566.05
540,030.04

2,024.54 3,755.20 7,1q5.00 2,891.61
15,826.35

0.00 (0.00) (59,320.58) 27,777.80 (38,474.33) 466.56 0.00 (4,460.75) 0.00 13,790.60 51,261.04 (15,323.45) 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
(24,283.11)

TOTAL RESTRICTED FUNDS-CASH BASIS

IJJ ___($~~lillL

~_321:391._139_.1_2

~---------

AMOUNTS EXPENDED BUT NOT REIMBURSED

_ _5_5_,?97.49

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS _ _$_12~.069.9;2

$2.95JL436.6_1_

l2,44QLa5M5 $2.440,858.55

$2M16.98 ____i~~..~J.Jll)

---~~6,297 .49

$2_(UU2.9_8

$97,654.31

933

DARTON COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS State Appropriations Major Repair/Rehabilitation Funds Equipment/Technology/Construction Trust Fund Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Buildings Student Services Building (C) Administration Building (A) Fine Arts Classroom Building (F) Allied Health Building Total Buildings
Improvements Other Than Buildings A.D.A. Improvements Baseball Field Tennis Courts Sidewalk Improvements
Total Improvements Other Than Buildings
Equipment Student Services Instructional Improvements Campus Maintenance
Total Equipment
Expenditures Not To Be Capitalized Auxiliary - Other
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Unassigned Surplus 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 To State Treasury- Lottery Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$415,310.00 134,000.00 31,480.93
580,790.93

$0.00 0.00

Total

RENEWALS AND REPLACEMENTS

$415,310.00 134,000.00 31,480.93
580,790.93

$0.00 4,785.55 4,785.55

50,000.00 132,218.00
86,342.15 268,560.15
88,258.01 12,163.14 60,090.41 84,743.58 245,255.14
47,790.66 19,184.98 66,975.64
0.00
580,790.93

0.00
0.00 0.00 0.00

0.00 50,000.00 132,218.00 86,342.15 268,560.15
88,258.01 12,163.14 60,090.41 84,743.58 245,255.14
0.00 47,790.66 19,184.98 66,975.64
0.00 0.00
580,790.93

18,249.25
18,249.25
0.00 5,889.07 5,889.07 8,230.48 8,230.48 32,368.80

0.00 200.88 (200.88)
so.oo

0.00
0.00
so.oo

0.00 0.00 0.00
(20Q.88) 0.00
0.00 0.00
so.oo

53,746.85 53,746.85 444,174.00
470,33{.60 $470,337.60

934

DARTON COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

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 Construction and Equipment Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Disposal of Library Books Adjustments in Inventory
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$24,003,375.17 0.00

$24,003,375.17

472,773.97 97,047.85

569,821.82
43,965.58 580,790.93
24,138.32

1,218,716.65

181,336.01

181,336.01 25,040,755.81
(45,890.34) ~4,994,865.4 7

935

DARTON COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LAND 100 Acres 84 Acres
TOTAL LAND

YEAR

INVESTMENT

ACQUIRED JULY 1,1996

$621 ,972.39 367,140.34

989,112.73

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

$0.00

$0.00

$0.00

$621,972.39 367,140.34

0.00

0.00

0.00

989,112.73

BUILDINGS Administration Building! Allied HP.alth Building Classroom Building Fine Arts Classroom Building Learning Resources Building Maintenance Building Physical Education Building Physical Education Toilet Facilities Science Classroom Building Student Services Building Warehouse Building

1966 1995 1978 1970 1971 1966 1966 1974 1966 1966 1974

686,770.86 7,042 '764 .85 1,866,134.97 1'132, 726.63 1 ,330,422.90
36,180.00 968,340.72
870.00 791,538.26 1,277 ,305. 76 147,633.60

50,000.00 86,342.15 27,686.68 132,218.00
18,249.25

736,770.86 7,129,107.00 1,893,821.65 1,264,944.63 1,330,422.90
36,180.00 968,340.72
870.00 791,538.26 1 ,295,555.01 147,633.60

TOTAL BUILDINGS

15,280,688.55

314,496.08

0.00

0.00

15,595,184.63

IMPROVEMENTS OTHER THAN BUILDINGS ADA Improvements/ Campus Signs/Others Baseball Field Clearing Land-Reforestation Energy Conservation Review Front Entrance Signs Humidity lnvestigation-B&C Classroom Bldg. Parking Lots Physical Education Drainage Project Sidewalk Improvements Softball Field Storm Sewers Tennis/Handball Courts

133,312.30
6,000.00 11,000.00 23,412.00 2,422.00 72,639.47 27,113.00
6,792.00 28,785.80 63,123.21

104,536.91 12,163.14
84,743.58 60,090.41

237,849.21 12,163.14 6,000.00 11,000.00 23,412.00 2,422.00 72,639.47 27,113.00 84,743.58 6,792.00 28,785.80 123,213.62

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS - - 374,599.78_

261,534.04

0.00

0.00

636,133.82

LIBRARY COLLECTIONS General Acquisitions Donations

2,215,616.58

97,047.85

2,312,664.43 0.00

TOTAL LIBRARY COLLECTIONS

_ _22_~J5&16.5~

97,047.85

0.00

0.00

2,312,664.43

EQUIPMENT Administrative Offices Automotive Equipment Campus Maintenance Equipment Instructional Departments Library Furnishings Physical Education Physical Plant Student Services Warehouse Building
TOTAL EQUIPMENT

1,160,413.07 140,734.60 170,364.06
3,211 ,026.36 68,208.51 108,908.18 21,909.67
243,766.87 18,026.21
------
5,143,357.53

256,441.85
25,593.04 249,441.25

179,893.01

14,162.54

1,443.00

545,638.68

181,336.01

1,416,854.92 140,734.60 195,957.10
3,280,574.60 68,208.51 108,908.18 20,466.67
257,929.41 18,Q26.21

0.00

5,507,660.20

TOTAL INVESTMENT IN PLANT

__j.l4,Q~~I5.1l_ _$V1821Qc~ _.Ul'!J_,336.0..1 -~Q._OO ...._$_2~JJ~_O, 7,55.81

936

DARTON COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSIT Allied Hlth/Hepatitis Vacc.
' Alpha Beta Gamma American Assoc of Women/CC Beth Flournoy Funds C. Edwards Retirement Fund CLEP Tests Continuing Ed Activity Fund Darton Payroll Advises Darton College Alumni Association Darton CE Activity Fund Darton Ambassadors Darton Voices of Praise Darton Players Darton Boosters Dental Hygiene Insurance Development Studies Conference Disabilities Leadership Conference Dougherty County Library Fee EMS ACLS Program EMS Insurance Faculty Affairs Fairly Graphic Georgia Association of Nursing Students Georgia Association of 2 Year Colleges Georgia Science Teachers Association GEDTests GED Activity Fund Health Info Tech Insurance Honors Association Human Service Tech Insurance Lambda Tau Lender Account Minority Mentors Club MLT Insurance National League of Nurses Nursing Fees Nursing Activity Fund Nursing Insurance Peoples Law School Phlebotomy Insurance Phonothon Physical Therapy Insurance Plant Operations Activity Fund PSB-Health Occupations Exam Red Cross CPR Course Respiratory Therapy Club Respiratory Therapy Insurance RHO TAU Alpha SADHA Scholastic Aptitude Test SOWEGA Dental Special Programs Students in Free Enterprise (SIFE} The Informer The Gathering
TOTAL FUNDS HELD ON DEPOSIT

FUND BALANCE JULY 1, 1996
$41.14 2,646.58 1,690.25
300.00
556.00 2,520.69
213.03 726.97 211.03
24.43 89.03 180.00 475.50 7,287.93 70.80 317.29 2,935.70 406.12 162.23 100.00 2,267.90
4.58 403.38 908.00
12.72
844.30
590.09 2,681.48
30.88 88.50 3,620.27 1,800.00 766.67 1,106.86 164.95
3.50 4,046.76
40.65 1,043.83
547.00
285.22 134.83 2,484.30 3,015.00
1.11 1,046.31
75.00 436.24
~~---~-
49,405.05

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

$960.00 3,284.00
296.43 482.57 1,300.00 680.00
2,509,381.01
1,455.00 185.00 30.00
551.25
1,380.00 806.00 831.00
855.00
1,037.00 9,572.00
280.00 810.00
30.00
2,706.44
197.50 11,280.00
5,700.00
5,015.00
382.50
273.32
855.00 222.00 483.10 180.00
1,437.31 6,860.00 3,000.00
548.56

$928.55 4,629.41
482.57 1,300.00
264.30 2,509,381.01
213.03 453.35
47.85
532.95 7,287.93
2,135.03 991.50 674.08
1,199.71 4.58
1'168.72 3,934.50
208.37 903.18
5,379.51
156.33 11 '114.36
7,300.00 401.75
4,445.00
275.38 4,046.76
262.50
470.32 160.00 344.00 168.41 233.71 1,414.40 4,544.15 4,562.40
520.81

$72.59 1,301.17 1,986.68
300.00 0.00
1,236.00 2,256.39
0.00 0.00 1,728.62 348.18 54.43 89.03 180.00 493.80 0.00 70.80 317.29 2,180.67 220.62 319.15 100.00 1,923.19 0.00 271.66 6,545.50 12.72 71.63 751.12 30.00 590.09 8.41 30.88 129.67 3,785.91 200.00 364.92 1,676.86 164.95 110.62 0.00 10.82 40.65 1 ,428.51 609.00 139.10 11.59 51.51 157.74 4,800.15 1,452.60 1.11 1,074.06 75.00 436.24

2,573,346.99

2,582,540.41

40,211.63

937

DARTON COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS FOR DESIGNATED SCHOLARSHIPS American Assoc of State Troopers American Business Womens Assn Scholars American Legion Auxiliary Ashley Coates Fund ASMC Bank of Edison Belazs Fund Byne Booster Club Scholarship C. M. Stripling Scholarship Career Women of Albany Chick-Fil-A Scholarship Dana Odum Scholarship Fund Darton Alumni Assoc Scholarship Data Processing Management Scholarship Decatur County Commissioners Scholarship Dental Hygiene Fees Dougherty County Medical Aux. Scholarship Duluth High School Scholarship E. Vaglienti Fund Early County High School Eastern Star Scholarship El Abercrombie Scholarship First State-Biakley FRP Properties Scholarship Georgia Public Safety Memorial Grant Georgia Mining Foundation Georgia School Food Service Scholarship Georgia Dental Education Scholarship Garden Foundation Golden K Club of Albany Grady County Commissioners Scholarship Haley Duffy Fund Harambee Child Development HCA Palmyra Medical Center Scholarship Heroines of Jericho Hinman Dental Scholarship Home Mission Baptist Assn Hooks Fund Scholarship International Students Fund Jacques Foundation Jennifer Martin Fund Jinks Foundation K. Williams fund Kiwanis Club of Camilla Scholarship Knights of Columbus Scholarship Law Enforcement Personnel Scholarship Lee County Women's Club Scholarship Lee County High School Scholarship Les Douze AMI Club Scholarship Marsha Jones Fund Mitchell-Baker Booster Scholarship Patterson Hospital Fund Pilot Club of Camilla PTK Scholarship R. Stutzman Fund Roadway Package System Scholarship Rotary Scholarship Sapelo Foundation Sherri Mosley Scholarship

FUND BALANCE JULY 1, 1996 836.50 443.82
500.00 250.00 390.15 1,922.39 675.05
0.60 91.06 205.86 600.00 673.60
81.97 625.51 250.00 885.81 284.57 130.50
535.00 24.82
1,191.22 30.85
65.76 62.83
100.00
196.81 229.38
22.58 269.79
0.04 11.30 326.78

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

1,300.00 425.00 500.00
459.67
500.00 5,000.00
666.78 800.00 1,000.00 200.00 300.00
550.00
1,155.00 916.00
1,000.00 2,500.00
924.00
30.00
285.00
150.00 60.00
3,750.00 1,000.00
355.00 2,100.00
505.00 500.00 667.00 500.00
300.00 500.00
107.16
4,072.00
168.03
500.00 300.00

836.50
453.90 425.00 298.19 250.00 311.00 250.00
471.08 3,390.07
0.60
205.86 666.78 525.00 1,462.24 200.00 300.00
550.00 116.22 250.00 1,529.11 916.00
130.50 932.35 2,500.00
924.00 24.82
220.09
150.00
1,000.00 355.00
2,100.00
567.83 276.37 667.00 500.00
20.14 300.00 500.00 196.81 336.54
22.58 3,962.76
0.04 179.33 326.78 500.00 142.53

0.00 443.82 846.10
0.00 701.81
0.00 148.67 140.15 1,922.39
28.92 2,284.98
0.00 91.06
0.00 0.00 875.00 211.36 0.00 0.00 81.97 0.00 509.29 0.00 511.70 0.00 284.57 0.00 67.65 0.00 535.00 0.00 0.00 30.00 1'191.22 64.91 30.85 0.00 60.00 3,750.00 0.00 0.00 0.00 65.76 0.00 223.63 0.00 0.00 79.86 0.00 0.00
opo
0.00 0.00 379.03 0.00 0.00 0.00 0.00 157.47

938

DARTON COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS FOR DESIGNATED SCHOLARSHIPS Solomon Fund
I Spruell Scholarship T. R. Finley Scholarship The Oakleaf Club Fund Ty Cobb Educational Fund Scholarship Union Baptist Church Scholarship VFW Ladies Auxiliary Scholarship Wetherbee Foundation Scholarship Women in Network

FUND BALANCE JULY 1, 1996
(Continued)
1,000.00
500.00 3,453.00
34.56

RECEIPTS

FUND BALANCE DISBURSEMENTS ~JUN~ 3Q.._1_9Q7

500.00 150.00
500.00 2,000.00
150.00
1,837.50 1,000.00

500.00 150.00 1,000.00
2,000.00 150.00 500.00
4,851.95 1,000.00

0.00 0.00 0.00 500.00 0.00 0.00 0.00 438.55 34.56

TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

16,902.11

40,183.14

40,394.97

16,690.28

PAYROLL OPERATIONS Payroll Deductions DOCO Credit Union Federal Court Order Federal Withholding Taxes FICA-Employee FICA-Medicare-Employee Foundation Endowment Funds Foundation Restricted Scholarships Foundation Scholarships GA Defined Contribution Plan Group Insurance-Dental Group Insurance-Health Group Insurance-Life Employee Group Insurance-Life Family Long Term Disability Insurance Long Tenm Disability Insurance 2 ORP 1-TIAA ORP 2-VALIC Savings Bonds State Withholding Taxes Teachers Retirement-Employee United Way Tax Sheltered Annuities FidelityManagement Trust IDS/American Express Lincoln National Northern Life Scudder Funds The Equitable TIAA Twentieth Century VALIC Employer Liability FICA FICA Medicare Group Insurance-Health Group Insurance-Life ORP1-TIAAICREF ORP2-Valic Teachers Retirement
TOTAL PAYROLL OPERATIONS

(236.82) 2,676.80 7,077.60 1,676.30
206.80 1,036.04
2,243.41
30,336.80 1,288.00
---------~"304.93

225,044.82 2,569.52
803,273.33 409,466.87 110,066.35
1,205.49 9,679.87 7,068.70 58,286.18 63,893.20 166,859.30 32,057.07 5,530.08 16,096.60 4,324.06 27,494.72 34,564.18 9,300.00 293,930.65 276,318.29 2,079.00
10,119.75 720.00
16,394.01 3,615.00 1,500.00 1,500.00
21,572.00 12,595.00 270,848.88
409,466.87 110,066.35 684,097.56
32,345.64 31,659.03 40,538.97 705,288.99
4,911 ,436.33

225,044.82 2,569.52
803,273.33 409,466.87 110,066.35
1,205.49 9,679.87 7,068.70 58,049.36 63,331.20 166,505.36 32,307.59 5,520.68 16,277.32 4,283.16 27,494.72 34,564.18 9,100.00 296,174.06 276,318.29 2,079.00
10,114.96 720.00
16,394.01 3,580.00 1,500.00 1,500.00
21,572.00 12,595.00 269,972.27
409,466.87 110,066.35 683,661.60
32,368.64 31,659.03 40,538.97 705,288.99
4,911,378.56

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,238.80 7,431.54 1,425.78 216.20 855.32 40.90 0.00 0.00 200.00 0.00 0.00 0.00 0.00 4.79 0.00 0.00 35.00 0.00 0.00 0.00 0.00 876.61 0.00 0.00 0.00 30,772.76 1,265.00 0.00 0.00 0.00
4_,362.70

TOTALAGENCYFUNDS

_ __1112_,g12.09_ _jill~~66.4__ __lL;i34,313.94 ______i1 03,264.61

939

THIS PAGE LEFT BLANK
940

DeKalb College
FINANCIAL REPORT
For the Year Ended June 30, 1997

Jacquelyn M. Belcher
President

DeKALB COLLEGE Decatur, Georgia
Robert E. Watts
Vice President for Financial Affairs

941

ASSETS Cash and Short-Term Investments Investments, at cost Accounts Receivable Notes Receivable Inventories Prepaid Expenses and Deferred Charses 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

DEKALB BALANCE Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enternrises RESTRICTED

TOTAL

$3,079,515.05 826,127.18 330,614.31 144,406.24
~4,380,662. 78

($58,099.45) 122,041.77

$23,729.84 196,462.73

6,552.99

~70,495.31

~220,192.57

$3,045,145.44 0.00
1,144,631.68 0.00
330,614.31 150,959.23
0.00 0.00 0.00 0.00 0.00 0.00 0.00
~4,671 ,350.66

$1,233,665.85

$26,049.26

2,798,956.14 4,032,621.99

44,446.05 70,495.31

$0.00 0.00

$1,259,715.11 0.00 0.00 0.00
2,843,402.19 0.00
4,103,117.30

248,000.00 17,891.37 5,529.06 76,620.36
348,040.79
~!lQ.&;52.78

(4,444.51) 4,444.51
0.00 F0,495.31

220,192.57
220,192.57 ~220, 192.57_

248,000.00 0.00
13,446.86 9,973.57 0.00
76,620.36 0.00
220,192.57 0.00 0.00 0.00
568,233.36
$4,671 ,350.66

942

COLLEGE SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexoended Replacements

In Plant

AGENCY FUNDS

$56,233.35 9,868.50
1,481.01

$43,812.42 6,338.39

$2,052,591.45 148,850.39

$548,625.42 26,199.00

$0.00

$342,203.63

4,220,775.73 70,180,426.72
4,230,296.91 9,699,177.27 11,984,431.89

$67,582.86

$50,150.81 $2,201 ,441.84

$574,824.42 $100,315,108.52

$0.00

$0.00 $1,093,130.59

$0.00

$0.00

152,728.68

0.00

0.00 1,093,130.59

0.00

152,728.68

$342,203.. 63 $0.00
342,203.63 342,203.63

48,985.42

108,043.09 52.62

574,824.42 100,162,379.84

18,597.44
67,582.86
~67,582.86

50,150.81

1,000,215.54

50,150.81

1'1 08,311.25

~50,150.81 $2.,201 ,441.84

574,824.42 100,162,379.84
~574,824.42 ~100,315,108.52

0.00 $342,203.63

943

Order Request :

To:

Ms. Carole Riddle

From : Ms. L. Brooks

Date:

12/08/97

03:13:33 PM

Subject : Memory for RCO Workstations

Vendor Information:

Company

Tech Works

Contact

4030 West Braker Lane

Address 1

Austine, TX 78759-5319

Address 2

Attn: Leo or Katrina

Telephone# 1-800-688-7466 Ext. 523

Fax#

State Contract Number#

State Contractor ID #

Purchase Order Number : Dept/Account Number to charge :

Please place an order for the following :

Item No. Part No.

Description

1

11152 16 Meg of Memory Simms for Power Macintosh 81 00

2

11152 16 Meg of Memory Simms for Power Macintosh 7100

3

11152 16 Meg of Memory Simms for Power Macintosh 6100

Order# : BRC028.WK4 File Name: s:\orders98\brco28.wk4\

FEI# GCC# (Georgia Commodity Code)

Qty

Unit Cost Total Cost

2

$49.00

$98.00

4

$49.00

$98.00

4

$49.00

$98.00

Subtotal Cost Shipping and Handling

Grand Total

Ship To : Board of Reger:tts Attn: L. Brooks 270 Washington Street Rm. 6065 Atlanta, GA. 30334 Telephone (404 657-1500

Bill To:

Board of Regents Attn: Carole Riddle 270 Washington Street Rm. 6071 Atlanta, GA. 30334 Telephone (404) 656-2236

Equipment/Software Usage Summary :

These memory simms will be used to upgrade the memory in existing wokstations for RCO Staff.

Approval Signature :

Date:

$294.00 $0.00
$294.00

944

REVENUES AND OTHER ADDITIONS 5ducational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations Unexpended Plant Funds- E!T!C Trust Fund 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 Funds To State Treasury-LotteryFunds/Regular 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 TRANSFERS
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, 1997

DEKALB
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Entemrises

FUNDS RESTRICTED

$59,421,453.88

$0.00 3,335,063.81

$0.00

5,595,340.04 1,594,828.88
2,340.00 56,248.94
2,665.69

33,662.78 59,455,116.66

378.00 3,335,441.81

196,462.73 7,447,886.28

TOTAL CURRENT
FUNDS
$59,421,453.88 3,335,063.81 0.00 0.00 5,595,340.04 1,594,828.88 2,340.00 56,248.94 2,665.69 0.00 0.00 0.00 34,040.78 0.00 196,462.73
70,238,444.75

59,423,790.22 5,731.47 1,934.75
59,431,456.44 23,660.22

3,334,065.07

7,260,061.84

211,789.54

49,525.58

3,545,854.61 (21 0,412.80)

7,309,587.42 138,298.86

66,683,852.06 3,334,065.07 0.00
5,731.47 0.00 0.00
49,525.58 213,724.29
0.00 0.00 0.00 0.00
70,286,898.47
(48,453.72)

0.00 23,660.22
5,304.26 319,076.31
~348,040.79

(36,080.90)

0.00 (36,080.90)

(36,080.90)

0.00

(36,080.90)

(246,493.70)

138,298.86

(84,534.62)

(5,304.26)

(47,468.28)

(47,468.28)

251,797.96

129,361.99

700,236.26

$0.00 ___$2_2.0, 192.57 _ _$56,~33.36
------

945

COLLEGE
IN FUND BALANCES June 30, 1997

LOAN FUNDS $0.00

ENDOWMENT FUNDS
$0.00

PLANT FUNDS

Renewals And

Unexgended

Reglacements

$0.00

$0.00

1,422,041.00 434,571.00

Investment In Plant
$0.00

326.77
1,948.40 2,275.17

225,237.40

216.00

1,483.41

0.00

2,083,548.81

11,879.44

11,879.44

5,792,440.16 5, 792,440.16

417.00 248.00
665.00 1,610.17

0.17

1,970,269.29 5,183.81

0.00

1,975,453.27

0.00

108,095.54

13,133.41 14,286.98
27,420.39 (15,540.95)

1,123,988.52
1,123,988.52 4,668,451.64

36,080.90

0.00

0.00

0.00

36,080.90

0.00

1,610.17

0.00

108,095.54

20,539.95

4,668,451.64

13,994.67

65,972.69

50,150.81

1,000,215.71 _ _ _ 554,284.47

95,632,662.21

_______jg.LQ.82 .86 ____j~_50.81.. _ _$1,108,31U~

$QH,_~24.42 _$JJlP...dl!i.1 08._52

946

DEKALB COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE ' Educational and General Revenues
Student Tuition and Fees Federal Appropriations State Appropriations Equipment!Technology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

$16,215,228.65
41,307,831.00 24,121.00

$0.00

$0.00

5,540,788.08 1,666,137.88
51,735.88
1,400.06

1,644,553.89
229,719.34 59,421 ,453.88

0.00

7,260,061.84

Sales and Services of Auxiliary Enterprises

3,335,063.81

TOTAL REVENUES

59,421 ,453.88

3,335,063.81

7,260,061.84

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 Hospital and Clinics Total Educational and General Expenditures

29,189,677.53
6,014,801.37 6,442,824.89 11,453,671.97 6,156,455.96
166,358.50
59,423,790.22

0.00

22,193.41
146,468.18 47,505.99
213,888.53 6,830,005.73 7,260,061.84

Auxiliary Enterprises Expenditures

3,334,065.07

Mandatory Transfers

TOTAL EXPENDITURES AND MANDATORY TRANSFERS

59,423,790.22

3,334,065.07

7,260,061.84

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 To State Treasury- Lottery Funds/Regular

31,728.03 (5,731.47)

(36,080.90) (211,411.54)

138,298.86

TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS -~996~

(247,492.44)

138,298.86

TOTAL CURRENT
FUNDS
$16,215,228.65 0.00
41,307,831.00 24,121.00 0.00
5,540,788.08 1,666,137.88
0.00 51,735.88
1,400.00 0.00
1 ,644,553.89 0.00
229,719.34 66,681,515.72
3,335,063.81
70,016,579.53
29,211 ,870.94 0.00 0.00
6,161,269.55 6,490,330.88 11,667,560.50 6,156,455.96 6,996,364.23
0.00 66,683,852.06
3,334,065.07
0.00
70,017,917.13
138,298.86 (36,080.90) (179,683.51)
(5,731.47) 0.00
(83, 197.02)

NET INCREASE (DECREASE) IN FUND BALANCES

~23,660.22

~246,493.70J ~138,298.86

($84,534.@

947

DEKALB COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

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

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hosgital

Activities

$58,050,166.05

$1,371,287.83

AUXILIARY ENTERPRISES
$0.00 3,335,063.81

31,117.27

2,545.51

378.00

TOTAL REVENUES AND OTHER ADDITIONS

58,081,283.32

1,373,833.34

3,335,441.81

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

57,954,297.23
5,731.47 1,837.25

1,469,492.99 97.50

3,334,065.07 211,789.54

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

57,961,865.95

1,469,590.49

3,545,854.61

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers

(36,080.90)

TOTAL TRANSFERS AMONG FUNDS

0.00

0.00

(36,080.90)

NET INCREASE (DECREASE) IN FUND BALANCES

119,417.37

(95, 757.15)

(246,493.70)

ADJUSTMENTS/RECLASSIFICATIONS

5,304.26

(5,304.26)

BEGINNING FUND BALANCE

210,732.05

108,344.26

251,797.96

FUND BALANCE, JUNE 30, 1997

- $~3_QJ~9~4 -~--~

$1L._I;l91.37

$0.00

TOTAL
$59,421,453.88 3,335,063.81 0.00 0.00 0.00 0.00 0.00 34,040.78 0.00
62,790,558.47
59,423,790.22 3,334,065.07 0.00
5,731.47 0.00
213,724.29 0.00
62,977,311.05
0.00 (36,080.90)
(36,080.90)
(222,833.48)
0.00
570,874.27
$348.040.79

948

DEKALB COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

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 Equipment!Technology/Construction Trust Fund 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 Library - Proquest Fees-Check Charges Fees-Inter Library Lending Fees-Tests 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 Commissions Administrative Cost Allowance College Work-Study Program Supplemental Educ Opportunity Grants Pell Grants Program Veterans Administration Group Insurance Continuation Program Flexible Spending Accounts Insurance Recovery Parking Fines Other Sources Student Activities - Other
Total Educational and General

UNRESTRICTED

RESTRICTED

TOTAL

$12,298,412.08 1,864,916.68 28,104.74 1,317,235.43 166,358.50 540,201.22
40,699,186.00 470,245.00 138,400.00 24,121.00
30,288.06 7,755.58
23,780.52 10,241.63 45,884.00
1,410,814.70 31,464.50 84,324.90
611,218.63 (611,218.63)
39,096.65 26,987.95
14,177.88 10,507.70 24,840.00
3,031.00 414.05
3,020.98 523.30
16,645.00 36,422.43 54,052.40
59,421 ,453.88

$0.00 5,540,788.08 1,666,137.88
51,735.88 1,400.00
7,260,061.84

$12,298,412.08 1,864,916.68 28,104.74 1,317,235.43 166,358.50 540,201.22
40,699,186.00 470,245.00 138,400.00 24,121.00
5,540,788.08 1,666,137.88
0.00 51,735.88
1,400.00
30,288.06 7,755.58
23,780.52 10,241.63 45,884.00
1,410,814.70 31,464.50 84,324.90
611,218.63 (611,218.63)
39,096.65 26,987.95
14,177.88 10,507.70 24,840.00
3,031.00 414.05
3,020.98 523.30
16,645.00 36,422.43 54,052.40
66,681,515.72

949

DEKALB COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

CURRENT FUNDS REVENUES Auxiliary Enterprises Food Services Sales - Contracted Snack Bar Stores and Shops Sales - Bookstore Intercollegiate Athletics Athletics - Fees Athletics - Other Other Service Units Coin Operated Copy Machines Sales-Library Copiers Campus Card Administration Sales - I D Cards Student Transportation Fees BusNan Sales Vending Operations - Contract
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

9,742.14 2,628,139.66
376,240.30 46,504.61
38,703.63 116,774.00
16,638.41 102,321.06 3,335,063.81
$62,756,517.69

9,742.14
2,628,139.66
376,240.30 46,504.61

0.00

38,703.63 116,774.00
16,638.41 102,321.06 3,335,063.81

$7,260,061.84

$70,016,579.53

I'
950

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

Division of Business

Division of Humanities

Division of Math & Computer Science

Division of Health Science

Dept of Nursing

Dept of Dental Hygiene

Dept of Interpreter Training

Dept of Physical Education

Division of Science

Off Campus Programs

Joint Enrollment Centers

Honors

Gwinnett Center

Rockdale Center

CD

Division of Social Sciences

(11

Quality Improvement Program

Community Education

Dept of Continuing Education

Director

Preparatory and Remedial Instruction

Division of Development Studies

TOTAL INSTRUCTION

ACADEMIC SUPPORT Libraries Learning Resource Centers Educational Media Services Audio Visual Service Centers Academic Computing Support Academic Computing Ancillary Support Instructional Support Labs Dental Support Laboratory Child Care Programs Academic Administration Dean-Central Campus Dean-North Campus Dean-South Campus Dean-Gwinnett Campus

DEKALB COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal --Services

OBJECT CLASSIFICATION

-

~-

Operating

Supplies &

Travel_ .-c - c~xp~n~el!_cc ,- _____Equipment _

$1,795,653.49 6,767,760.82 2,578,169.25
1,350,862.57 408,459.13 212,787.68 999,753.19
3,106,110.30
89,122.89 105,910.85 1,696,812.25 1 ,324,829.02 3,025,537.32 289,772.10
1 ,585,379.26 112,698.11
3,740,059.30
29,189,677.53

$13,203.22 8,055.80 934.39
22,193.41

$1,808,856.71 6,767,760.82 2,578,169.25
1 ,350,862.57 408,459.13 220,843.48 999,753.19
3,107,044.69
89,122.89 105,910.85 1,696,812.25 1,324,829.02 3,025,537.32 289,772.10
1 ,585,379.26 112,698.11
3,740,0_~9.30
2~,21_1 ,8]'0, 94

$1,714,321.96 6,487,747.28 2,506,618.93
1,306,423.25 385,906.04 204,764.30 929,013.23
2,760,231.35
81,171.44 95,448.22 454,697.09 1 ,008,686.20 2,926,112.47 52,536.83
568,285.89 99,899.21
3,608,82~}.23
-25,1 ~0,692.!}_2_

$16,615.59 49,602.88 15,560.56
7,067.69 1,963.58 3,875.23 5,780.50 17,985.89
2,996.13 4,173.63 1,063.90 5,639.83 21,164.84 14,038.40
6,007.72 1,081.22
30,597.53
205,215,12

$55,626.28 201,452.45
55,989.76
37,371.63 20,589.51 12,203.95 64,959.46 285,809.83
4,955.32 6,289.00 1,167,127.22 273,247.60 78,260.01 106,272.00
1 ,003,829.65 9,855.68
_100_,632.54
3,484,471.89

$22,292.88 28,958.21
43,017.62
73,924.04 37,255.39 116,924.87
7,256.00 1,862.00
331,491.01

2,190,320.05
747,022.90
902,808.70
698,375.59 19,024.55 29,814.09
118,658.76 44,017.56
327,439.49 119,415.32

2,552.92 143,915.26

2,190,320.05
749,575.82
902,808.70
698,375.59 19,024.55
173,729.35
118,658.76 44,017.56
327,439.49 119,415.32

1,637,439.26
453,603.56
570,166.17
650,599.68
126,512.63
112,925.82 40,377.35
301,894.19 86,903.61

20,098.53
8,951.61
5,305.83
9,424.13
142.00
849.81 760.75 6,104.67 2,697.71

245,673.74
177,261.78
127,316.19
38,351.78 19,024.55 47,074.72
3,372.63 2,879.46 17,191.63 5,741.38

287,108.52 109,758.87 200,020.51
1,510.50 2,249.00 24,072.62

DEKALB COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

EDUCATIONAL AND GENERAL EXPENDITURES (continued) ACADEMIC SUPPORT (continued)
Vice President - Academic Affairs Asst Vice President - Academic Affairs Academic Affairs Institutional Effectiveness Teaching Effectiveness Center Faculty Development Programs Educational Events

FUND

CLASSIFICATION -"

-----------

Unrestricted

Restricted

Total

-

-

-

-

-O-

B

J

E

C

T---C-- L---A

S

S

I

F

I

C

A

T -

I-O--N-- --------

Operating

Personal

Supplies &

_.S-e-O-t-i-c--~--s--------- ___ TraveL __ _-=c EXPJ-Il~c~Sc --

Equipment

299,042.28 137,446.18 163,607.16 79,811.17 120,252.74
4,575.00
13,169.~3

-- ----- --

299,042.28 137,446.18 163,607.16 79,811.17 120,252.74
4,575.00 13,169.83

253,946.86 126,841.13
79,201.95 67,031.26 93,205.16
1,553.55
. --- - ---------------- .

4,171.32 4,172.98 2,370.75 1,078.27 3,986.23 1,372.60 __1, 162,16

28,912.10 6,432.07 82,034.46 11,701.64 23,061.35 1,648.85 - _12,0Q7.7

12,012.00

TOTAL ACADEMIC SUPPORT

6,014,8Q_1.37

146,468.18

6, 161,2{)~~~ -- _4,60?,_2_!>2_.!!1_

72,()-t~.35

.

---

--

849,686.00
--

6~.7:g.Q2_

STUDENT SERVICES

Student Services Administration

Vice Pres Student Affairs

Social and Cultural Development

Student Affairs Programs

CU,.D.1,

Testing Testing Program

Counseling and Career Guidance

Postsecondary Readiness Enrichment

Special Programs

Access Centers

Financial Aid Administration

Financial Aid Administration

Student Activities

Student Activities Program

Student Admissions

Enrollment Management

Student Records

Office of Registrar

227,241.92 550,895.99 373,661.36
5,000.00 554,823.22 831 '115.60 716,988.03 1 ,469,492.99 950,230.01
-- J63,3J,5J7

33,327.69 14,178.30

227,241.92 550,895.99 373,661.36 38,327.69 569,001.52 831 '115.60 716,988.03 1,469,492.99 950,230.01 - 7{)~.~7_5}7

166,604.09 509,048.90 320,635.79
31,409.29 421,343.86 758,912.14 664,981.38 408,739.42 856,924.13 _ ']'g8o~,~~

9,330.50 5,308.95 3,539.86
10,799.45 8,416.84 6,927.37 38,009.10 11,416.64
~.106.50_

40,060.45

11,246.88

34,810.14

1,728.00

47,952.71

1,533.00

2,399.40 118,456.61 50,451.62

4,519.00 18,401.60 13,335.00

42,164.28

2,915.00

1 ,006,277.52

16,466.95

73,080.24

8,809.00

44,6_5{l.?!l - -- - 1,808.00

TOTAL STUDENT SERVICES

6,442,8_24.89

_47,505.99

_6,490,330.81

.4,8!j2,403,9fl

96,855.21

1 ,460,309.?{)

80,762.43

DEKALB COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

O

B

J

E.C-

T --

-

CL
------

A
- --

S
---

S

I

F

I

C

A

T

I

O-

N

Operating

Personal

Supplies &

Unrestricted EDUCATIONAL AND GENERAL EXPENDITURES (continued)

Restricted

Total

_Services

Travel ____ __ Exp~oses __ -.- c- Equip111_ent

INSTITUTIONAL SUPPORT

Executive Management

Office of the President

450,044.66

450,044.66

338,289.29

23,337.09

78,168.28

10,250.00

Executive V P - Financial Affairs

168,684.00

168,684.00

145,554.36

7,017.46

10,713.18

5,399.00

Provost - Central

181,331.44

181,331.44

157,708.20

2,411.15

11,881.09

9,331.00

Provost - North

199,175.90

199,175.90

172,793.30

3,826.56

21,078.04

1,478.00

Provost - South

199,825.18

199,825.18

181,795.51

1,217.68

12,925.99

3,886.00

Provost - Gwinnett

292,094.15

292,094.15

196,987.40

1,815.13

78,588.62

14,703.00

Fiscal Operations

Finance/Budgets

281 '119.53

281,119.53

250,300.29

4,912.10

15,072.72

10,834.42

Payroll Services

254,301.91

254,301.91

201,285.45

1,642.61

38,682.93

12,690.92

Accounting

299,028.68

299,028.68

243,712.28

1,248.27

31,840.96

22,227.17

Internal Audit

46,925.27

46,925.27

39,571.89

121.00

2,536.38

4,696.00

Student Accounts

686,126.16

686,126.16

513,487.24

5,120.06

146,637.54

20,881.32

General Admin & Logistical Services

Logistical Services

332,118.70

332,118.70

234,583.94

3,517.64

62,592.59

31,424.53

CD

Central Stores

1w.11

Duplicating/Copy Services DS & S

148,292.30 309,896.59

148,292.30 309,896.59

140,129.11 59,101.19

319.00 33.75

7,844.19 232,723.53

18,038.12

Print Shop DS & S

329,204.55

329,204.55

124,272.78

656.58

182,611.47

21,663.72

Less Charges to User Departments

(611 ,218.63)

(611 ,218.63)

(611 ,218.63)

Campus Card System

185,173.62

185,173.62

145,960.54

39,213.08

Human Resources

1,040,702.76

1,040, 702.76

667,929.44

5,871.65

331,840.67

35,061.00

Protective Services

1 ,384,954.50

1,384,954.50

1,334,007.81

2,009.40

48,937.29

Protective Services - Director

201,647.04

201,647.04

125,054.23

1,328.32

45,232.39

30,032.10

Administrative Computing Support

Asst Vice Pres- Technology

762,794.57

762,794.57

590,244.89

7,799.39

75,219.19

89,531.10

Network Services

857,326.22

857,326.22

382,762.58

3,539.25

365,070.72

105,953.67

System Software

1,006,223.44

1,006,223.44

188,979.83

1,378.78

227,954.45

587,910.38

Financial Information Systems

84,359.62

84,359.62

75,358.43

630.25

4,423.94

3,947.00

Public Relations and Development

Research and Planning

139,648.96

139,648.96

107,316.30

2,219.09

30,113.57

Development

60,590.46

60,590.46

32,259.21

28,331.25

Public Relations

749,366.33

749,366.33

362,216.79

5,468.04

368,975.51

12,705.99

Alumni Affairs

96,464.44

96,464.44

82,008.48

1,049.25

11,643.71

1,763.00

Grants Development

53,705.04

53,705.04

37,854.09

552.24

9,583.71

5,715.00

General Institutional

Faculty &Staff Benefits-Non Payroll

710,210.46

710,210.46

710,579.74

(369.28)

FWSP - College Bookstore

4,280.44

4,280.44

4,280.44

General Institutional Expenses

483,780.84

483,780.84

100,452.14

366,588.19

16,740.51

College Work-Study Program

. 69,7"73.28

209,608,09

279,381.37

31.36

279,350.01

TOTAL INSTITUTIONAL SUPPORT

1 !.1~~.fj7j.!)J

2g88_8.53 -- !1,667_,50,!)0

7,796,6_27,55

89,041.74

2,665,815.18

1 '116,076.03

DEKALB COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

EDUCATIONAL AND GENERAL EXPENDITURES (continued) OPERATION AND MAINTENANCE OF PLANT
Physical Plant Administration Building Maintenance Custodial Services Utilities Landscape and Grounds Maintenance

FUND --

C-L-A

S
-

S

I

F

I

C

A

T

I

O. -N--

-

-

-

-

-

-

----

Unrestricted

Restricted _

:[o--J-a--l---- -- .

941,947.60 2,165,458.76 1,282,076.49 1,294,568.70
472,404.41

941,947.60 2, 165,458.76 1,282,076.49 1,294,568. 70
47_2 ,40_4_,4!

Personal __ Sep.tices
797,840.27 1'198,580.52 1'126,368.29
}_~M~Q~g_

TOTAL OPERATION & MAINTENANCE OF PLANT

6,156,455.96

0.00

~._1~~.45_.!)6 - - 3,48~,6J9,?_Q_

0 B J E_fl_C_L_,l\ S S IF I CAT I O_N

Operating

Supplies &

Ir<.~ve!

Expen~>el> _

~guip_r;nent

5,887.03 977.64
(),8_64.67_

135,853.30 945,047.79 153,397.00 1 ,294,568. 70 -- _1 Q(),g~,58__

2,367.00 20,852.81
2,311.20
---- _2~3J1.21_

2,635,12!)._37 _ _ __ ~L8_4_~.2~_

SCHOLARSHIPS, FELLOWSHIPS AND OTHER

Scholarships

Federal Grants

State Grants

Private Scholarships

Edowment Scholarships

Scholarships - State

CD

Grants

(11

""'

Fee Waivers

TOTAL SCHOLARSHIPS AND FELLOWSHIPS

TOTAL EDUCATIONAL & GENERAL EXPENDITURES

166,358.50
1~6,358.5Q
59,423,790._22

5,306,238.87 1,521,816.86
550.00 1,400.00

5,306,238.87 1,521 ,816.86
550.00 1,400.00

.- . - _16!),~~~.?_Q_

6,830,005.]3

6.!!~_,_:3_64_]3_

7,26Q,o61.84 ___66.~s_~.~~~Q6_ .. __ 45,!!~M46.n

5,306,238.87 1,521 ,816.86
550.00 1,400.00

470,62_6.0_9

__ 16_6,~~8_._?.Q.
6,9_!)(),364,2~
__ 1~,091 .7_7~,93

?. 192_,9_03,71

AUXILIARY ENTERPRISES EXPENDITURES FOOD SERVICES
Snack Bars & Catering - Contracted

TOTAL FOOD SERVICES

STORES AND SHOPS Bookstore

TOTAL STORES AND SHOPS

ATHLETICS Intercollegiate Athletics

TOTAL ATHLETICS

OTHER SERVICE UNITS

l.l)

Student Transportation

(J1

(J1

Vending Operations

Campus Card Administration

Library Copiers

TOTAL OTHER SERVICE UNITS

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

TOTAL CURRENT FUND EXPENDITURES

DEKALB COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT - ------

C

L

A

S

S

I

F..

-I-

C
-~-

-A---.T

I

O

N

Operating

Supplies &

Travel

___..E.x. .-pen_s--~--s -_-_- __

Equipment_

204,339.54

204,339.54

40,964.33

1,826.27

161 ,548,~4

204,339,54

0.00

~Q_4.~39.54

.. - _40,964.~3-

1,26.2_7_

1f3J,548.94

0.00

2,531,065.81 2,531,065.81

. 2,5~1.06!).81

403,3_22.58

4,8_45:~~

- 2_,_!221!97._24

0.00 . - 2.~1 ,Q65.8_1_

_ _10_3,3g_2_.!i!!_

. 4,845~99

2, 122,89"]".2_4

0.00

435,4~7.57

~35,427.57

.. - _75,428.97

64,42_1.31

29?,[[]'.2_9

4~?.~~7.?!

0.00

__4_3!),_4.2?,!>.I

... l.-1_28:97

64,421.31

. _.29?,577.2_9

0.00

11,544.52 36,919.38 103,895.18 10,873.07

11,544.52 36,919.38 103,895.18 - 1_(),873.07

2,640.34 27,279.55 72,416.30
344.39

163._232.15

0.00

16~.2~2._15_

1 ()_2,60.!)?

3,334,0(35.07

0.00 __],31_4.Q()5.0Z .. --- __622,396.46

__ $62,7~7_,85~.2!) ___$7,2(;)Q,Qj .84_ . _$7Q,OJ],91 7_ .13.

-----

-----

- - -

---~---

- - --

$4!3,550,942.]9

175.25 174.47 2,137.51
62.45
2,549_.68_
_73,6~3.25
.. $544,269.34

8,728.93 9,465.36 29,341.37 . 10,<!6.23
-- _58,001.89
2,638,025.36
$20,729,801.29

0.00 0.00 $2,192,903.71

REVENUE Student Fees
Fees-Student Activities Other Sources Fund Raising- Clubs Botanical Gardens Student Entertainment Miscellaneous Advertising-Newspaper
TOTAL REVENUE
EXPENDITURES Intramural Athletics lntramurals Social and Entertainment Activities Clubs College Lecture Series Community Service Art Exhibits General Entertainment High School Literary Competition Music Programs Social Science Program Student Center Theatre Productins Well ness Student Government Student Government Association Publicity Student Publications Literary Publication Newspaper Newspaper Administration Other Administration Botanical Garden Campus Promotion Collage Series Leadership Training Multi-Cultural Advisement Partners In Education Scholarships Student Orientation Student Identification
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Audit Adjustment Adjustments- Prior Year
ENDING FUND BALANCE

DEKALB COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30, 1997

17,594.43 13,213.85
8,533.18 2,464.52 12,246.42

1,317,235.43 54,052.40

1,371,287.83

105,706.19 79,908.47 6,370.82 24,422.97
121,103.37
20,099.04
39,982.09 37,864.27 15,050.92
154,506.59 8,035.54
19,577.79 60,432.25 29,027.12
362,244.17 18,575.85 41,794.60 2,730.10 8,760.38 4,467.08 5,615.69 2,252.13 63,258.08 94,710.00

142,997.48

450,508.14 162,542.13 109,037.16

604,408.08

1,469,492.99
(98,205.16)
108,344.26 5,304.26 2,448.Q1
$17,891.37

956

DEKALB COLLEGE
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30, 1997

REVENUES Student Fees
Fees -Athletics Other Revenue
Baseball Donations Camps Soccer Donations Tennis Donations- Men Tennis Donations -Women Other
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Baseball Camps Men's Basketball Men's Tennis Men's Soccer Softball Women's Tennis Women's Soccer Women's Volleyball
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments- Prior Year Transfers
ENDING FUND BALANCE

39,384.61 1,764.00 1,150.00 600.00 3,076.00 530.00

$376,240.30 46,504.61

81,708.86 90,030.99
2,004.15 80,753.96 24,296.34 39,636.47 49,654.75 24,592.98 20,377.35 22,371.72

422,744.91
435,427.57 (12,682.66) 29,759.01
378.00 $17,454.35

957

DEKALB COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FEDERAL FUNDS College Work Study Program Supplemental Educ Opportunity Grants Pell Grants Program SE Education Interpreter Consortium Calendar 96 Calendar97 SE Education Postsecondary Consortium Calendar96 Calendar97

FUND BALANCE JULY 1, 1996 $0.00
(2,528.29)
(13,288.79)

TOTAL FEDERAL FUNDS

(15,817.08)

STATE FUNDS American Sign Language Hope Grant Program Fiscal Year 96 Fiscal Year 97 Fiscal Year 98 Georgia Council for the Arts Georgia Department of Education Pre-K Program FY96 Pre-K Program FY97 State Student Incentive Grant Georgia Humanities Council

1,971.15 25,256.33
(1,229.00) (21 ,845.99)
(6,000.00)

TOTAL STATE FUNDS

(1,847.51)

LOCAL FUNDS Dekalb Council For The Arts Fulton County Arts Council

(2,000.00) (340.00)

TOTALLOCALFUNDS

(2,340.00)

PRIVATE FUNDS Beverly Enterprises CPA Account Dekalb History Project Follett College Stores General Scholarships Lettie P Whitehead Scholarship Met Atlanta Distance Learning Consortium PREP/Bd of Regents Foundation Second Wind Scholarship Texaco- Deep River Texaco- Newark Rift

250.00 12,631.92
15,608.71 60,000.00
953.07 3,538.46

TOTAL PRIVATE FUNDS

92,982.16

ENDOWMENT FUNDS Camille Colvin Scholarship Cleveland Family Scholarship Jim Cherry Scholarship Laurie Johns Scholarship Richard Brunner Scholarship

179.64 (236.21) 3,421.60 5,414.23 136.88

TOTAL ENDOWMENT FUNDS

8,916.14

TOTAL RESTRICTED FUNDS-CASH BASIS

~81,893.71

AMOUNTS EXPENDED BUT NOT REIMBURSED

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

~129,361.99

RECEIPTS
$226,898.75 168,393.04
5, 173,193.53
7,418.38 201.79
13,288.79 5,945.76
5,595,340.04

DEDUCTIONS/TRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

$212,720.87 157,885.34
5,148,353.53

$14,177.88 10,507.70 24,840.00

($0.00) 0.00 0.00

4,890.09 2,759.95

0.00 (2,558.16)

14,178.30

0.00 (8,232.54)

5,540,788.08

49,525.58

(10,790.70)

(9,751.22) 1,287,372.85
110,902.00 1,229.00
21,845.99 143,915.26
33,315.00 6,000.00
1,594,828.88

405.76 15,505.11 1 ,472,996. 75
143,915.26 33,315.00
1 ,666,137.88

0.00

1,565.39 0.00 0.00
(185,623.90) 110,902.00
0.00 0.00 0.00 0.00 0.00 0.00
(73, 156.51)

2,000.00 340.00

0.00 0.00

2,340.00

0.00

0.00

0.00

1,500.00 2,250.00 1,148.94
2,750.00 47,500.00
1,100.00
56,248.94

13,203.22 1,167.66
2,552.92 33,327.69
550.00 934.39
51,735.88

0.00

250.00 928.70 2,250.00 (18.72) 15,608.71
0.00 60,197.08 14,172.31
550.00 18.68
3,538.46
97,495.22

399.42 1,206.80
422.86 559.96
76.65

400.00 1,000.00

2,665.69

1,400.00

0.00

$7,251,423.55

~7,260,061.84 ~9,525.58

196,462.73

~7,447,886.28 _E,_4_60,061.84

$49,525.58

179.06 (29.41) 3,844.46 5,974.19 213.53
10,181.83
$23,729.84
196,462.73
~220, 192.57

958

DEKALB COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

BEGINNING FUND BALANCE Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Gifts and Grants Private Loans Faculty Student Loan Fund Dental Hygiene Druid Hills Lions Club Service Charges and Late Fees Private Loans Barbara Langford Clark Lambert Loans Dekalb Fund for Continued Education Faculty Student Loan Fund
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments Private Loans Clark Lambert Loans Dekalb Fund for Continued Education Student Emergency Aid Loan Collection Costs- Nursing
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $65,972.69
65,972.69

ENDOWMENT FUNDS

TOTAL
----~---

$50,150.81

$116,123.50 0.00

50,150.81

116,123.50

89.60 59.43 177.74
1.15 635.00 967.75 344.50
2,275.17

89.60 59.43 177.74

1.15 635.00 967.75 344.50
0.00

0.00

2,275.17

125.00 138.00 154.00 248.00 665.00
0.00 $67,582.86

0.00
0.00 $50,150.81

125.00 138.00 154.00 248.00 665.00
0.00
0.00 $117,733.67

959

DEKALB COLLEGE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

LOAN FUNDS Federal Nursing Student Loans Private Barbara langford Loan Fund Clark Lambert Loan Fund Dental Hygiene Loan Fund Dekalb Fund for Continued Education Druid Hills Lions Club Loan Fund Faculty Student Loan Fund Student Emergency Aid Loan Fund
TOTAL LOAN FUNDS
ENDOWMENT FUNDS Restricted As To Income Camille Colvin Endowment Cleveland Family Endowment Jim Cherry Endowment Laurie Johns Endowmwne Richard Brunner Endowment
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

FUND BALANCE JULY 1, 1996

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE & TRANSFERS JUNE 30, 1997

$18,845.44
5,243.08 7,166.89 1,784.41 16,631.04 5,714.30 9,019.86 1,567.67
65,972.69

$0.00
1.15 635.00
59.43 967.75 177.74 434.10
2,275.17

$248.00
125.00 138.00
154.00 665.00

$0.00 0.00

$18,597.44
5,244.23 7,676.89 1,843.84 17,460.79 5,892.04 9,453.96 1,413.67
67,582.86

7,401.83 25,000.00
6,338.39 10,000.00
1,410.59
50,150.81
$116,123.50

0.00 $2,275.17

0.00 $665.00

0.00 $0.00

7,401.83 25,000.00
6,338.39 10,000.00
1,410.59
50,150.81
$117,733.67

960

DEKALB COLLEGE
SUMMARY OF PUBLIC TRUST FUND INVESTMENTS Year Ended June 30, 1997

LOAN FUNDS
' Short Term Investments
TOTAL INVESTMENTS -LOAN FUNDS
ENDOWMENT FUNDS Short Term Investments Held in Trust
TOTAL INVESTMENTS- ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUND INVESTMENTS

BOOK VALUE

MARKET VALU~_

$9,868.50 9,868.50

$9,868.50 9,868.50

6,338.39 6,338.39 $16,206.89

6,338.39 6,338.39 $16,206.89

961

DEKALB COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS State Appropriations General Funds Lottery Funds Major Repair/Rehabilitation Funds Equipment/Technology/Construction Trust Fund Interest Income- NOW Accounts Salvage Sales
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Buildings A Building - Central Campus C Building - Central Campus D Building - Central Campus E Building - Central Campus G Building - Central Campus I Building - Central Campus J Building - Central Campus S Building - Central Campus F Building - Central Campus A Building - North Campus B Building -North Campus C Building - North Campus D Building - North Campus A Building - South Campus B Building - South Campus C Building - South Campus Total Buildings
Improvements Other Than Buildings Electrical & Lighting - South Campus
Total Improvements Other Than Buildings
Equipment Coin Counter Computers
Total Equipment
Expenditures Not To Be Capitalized S Building -Central Campus -Wall panels & Furniture Repair Kitchen Equipment
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS

Unrestricted

UNEXPENDED Restricted

$535,626.00 100,000.00 786,415.00 434,571.00 225,237.40 1,483.41
2,083,332.81

$0.00 0.00

14,074.00 180,736.23 32,950.00
32,950.00 32,949.00 516,732.37 244,170.85
4,842.03 25,602.00 25,000.00 191,895.00 25,000.00 25,000.00 254,306.11 106,733.00 256,602.00 1,969,542.59
726.70 726.70

0.00 0.00

0.00

0.00

5,183.81

5,183.81

0.00

1,975,453.10

Total

RENEWALS AND REPLACEMENTS

$535,626.00 100,000.00 786,415.00 434,571.00 225,237.40 1,483.41
2,083,332.81

$0.00 11,879.44 11,879.44

14,074.00 180,736.23
32,950.00 32,950.00 32,949.00 516,732.37 244,170.85
4,842.03 25,602.00 25,000.00 191,895.00 25,000.00 25,000.00 254,306.11 106,733.00 256,602.00 1,969,542.59
726.70 726.70
0.00 0.00 0.00
5,183.81 0.00
5,183.81
1,975,453.10

2,082.46
2,082.46
0.00 4,256.95 6,794.00 11,050.95 11,305.20 2,981.78 14,286.98 27,420.39

962

DEKALB COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

TRANSFERS AMONG FUNDS tTransfers 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 To State Treasury- Lottery Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

Total

RENEWALS AND REPLACEMENTS

0.00
0.17 216.00
(0.17)

0.00 1,000,215.54

0.00
0.00
1,000,215.71 216.00
(0.17) 0.00

36,080.90 36,080.90 554,284.47

52.62 108,043.09
~1 08,095.71

1,000,215.54 $1,000.215.54

52.62 1,108,258.63

574,824.42

~1 '1 08,311.25 ~574,824.42

963

DEKALB COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Buildings Equipment Other Improvements Library Collections Expended from Ga. State Financing & Investment Commission Construction and Equipment Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Gifts Insurance Reimbursement Adjustments to Inventory
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Disposal of Library Books Adjustments in Inventory
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$95,632,662.21 13,994.67

$95,646,656.88

9,040.00 1,857,327.70
207,144.61 335,576.01

2,409,088.32 529,601.59
1 ,970,269.29 13,133.41 70,000.00
800,347.55
184,389.03 939,599.49

5, 792,440.16
1'123,988.52 100,315,108.52
(152,728.68) $100,162,379.84

964

DEKALB COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LAND Central Campus l"(lorth Campus South Campus
TOTAL LAND
BUILDINGS Central Campus Administration, Bldg A Student Center, Bldg B Classroom, Bldg C Science, Bldg D English, Bldg E Fine Arts, Bldg F Gymnasium, Bldg G Nursing, Bldg H Cont Education, Bldg I Child Dev, Bldg J Library, Bldg L Maintenance Mobile Offices Auxiliary, Bldg S Warehouse North Campus Administration, Bldg A Library, Bldg B Science, Bldg C Classroom, Bldg D Maintenance, Bldg E Shower Facility, Bldg F Shower Facility, Bldg G Mobile Offices, Bldg K Mobile Offices, Bldg L Mobile Offices, Bldg M Classrooms & Offices, Bldg N South Campus Administraton, Bldg A Classroom, Bldg B Gymnasium, Bldg C Maintenance, Bldg D Greenhouse, Bldg G Dekalb Partnership Center
TOTAL BUILDINGS

YEAR

INVESTMENT

ACQUIRED JULY 1,1996

$2,069,213.73 1 ,716,187.00 435,375.00

4,220,775.73

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

$0.00

$0.00

$0.00

$2,069,213.73 1 ,716,187.00 435,375.00

0.00

0.00

0.00

4,220,775.73

1964 1964 1964 1965 1965 1967 1967 1971 1997 1997 1991 1977 1988 1995 1989
1979 1979 1979 1979 1981 1982
1991
1987
1972 1972 1972 1981 1983

1,560,366.28 3,232,598.48 5, 729,680.10 2,075,272.17 2,205,273.30 4,885,036.11 4,150,874.72 4,890,157.38
9,115,585.93 491,733.70 59,601.00 777,197.87
2,218,783.88
1,921,002.00 4,130,912.40 1,735,566.00 1,549,413.65
287,794.00 88,150.00 21,661.88 21,672.68 43,323.74
203,076.85 526,052.58
5,769,084.02 4,082,065.50 5,613,866.38
267,455.19 75,379.00 14,000.00
67,742,636.79

14,074.00 14,532.21 555,040.92 37,605.58 32,950.00 25,602.00 32,949.00 516,732.37 244,170.85 7,875.00
6,924.49
25,000.00 191,895.00 25,000.00 25,000.00
41,762.73 263,346.11 106,733.00 256,602.00
2,423,795.26

13,994.67

1,574,440.28 3,247,130.69 6,284,721.02 2,126,872.42 2,238,223.30 4,910,638.11 4, 183,823.72 4,890,157.38
516,732.37 244,170.85 9,123,460.93 491,733.70
59,601.00 784,122.36 2,218, 783.88

1 ,946,002.00 4,322,807.40 1'760,566.00 1,574,413.65
287,794.00 88,150.00 21,661.88 21,672.68 43,323.74
203,076.85 567,815.31

6,032,430.13 4, 188,798.50 5,870,468.38
267,455.19 75,379.00 14,000.00

0.00

13,994.67

70,180,426.72

965

DEKALB COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

YEAR ACQUIRED IMPROVEMENTS OTHER THAN BUILDINGS Central Campus Athletics Field Electric and. Lighting System Landscaping Parking Lots Sprinkler System Tennis Courts Walkways Entranceways Signs Wheelchari Lifts Fences North Campus Athletic Fields Chilled Water Systrem Electrical and Lighting System Landscaping Parking Lots Sprinkler System Tennis Courts Walkways Drains South Campus Athletic Fields Electrical and Lighting System Energy Management System Landscaping Parking Lots Sprinkler System Tennis Courts Walkways

INVESTMENT JULY 1, 1996
40,000.00 200,654.00 101,974.76 557,970.00
44,999.20 225,000.00 309,518.42
31,512.00 36,327.72 28,377.00
6,185.00
40,000.00 150,000.00 120,000.00 120,314.00 411,248.35 130,991.46 451,495.00
82,335.00 5,955.00
40,000.00 151,518.40
32,200.00 232,132.91
48,696.00 225,000.00
41,550.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

3,865,954.22

LIBRARY COLLECTIONS Library Collections - Central Library Collections - North Library Collections - South Library Collections - Gwinnett

6,120,936.91 1,467,108.12 1,589,599.39
185,956.84

TOTAL LIBRARY COLLECTIONS

9,363,601.26

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

12,209.61
19,272.30 194,935.00 137,925.78 364,342.69

0.00

0.00

40,000.00 200,654.00 101,974.76 557,970.00
57,208.81 225,000.00 309,518.42
31,512.00 36,327.72 28,377.00
6,185.00
40,000.00 150,000.00 120,000.00 120,314.00 411,248.35 130,991.46 451,495.00
82,335.00 5,955.00
40,000.00 170,790.70 194,935.00
32,200.00 370,058.69
48,696.00 225,000.00
41,550.00
4,230,296.91

283,798.52
51,777.49 335,576.01

0.00

0.00

6,404,735.43 1,467,108.12 1,589,599.39
237,734.33
9,699,177.27

966

EQUIPMENT Central Campus 1 Administration, Bldg A Student Center, Bldg B Classroom, Bldg C Science, Bldg D English, Bldg E Fine Arts, Bldg F Gymnasium, Bldg G Nursing, Bldg H Con Ed, Bldg I Child Dev, Bldg J Library, Bldg L Maintenance, Bldg M Continuing Education, Bldg 0 Auxiliary, Bldg S Mobile Offices, Bldg T North Campus Administration, Bldg A Library, Bldg B Science, Bldg C Classroom, Bldg D Maintenance, Bldg E Mobile Offices, Bldg G Maintenance, Bldg I Weightroom.PE, Bldg J Weightroom.PE, Bldg K Weightroom.PE, Bldg L Mobile Offices, Bldg M South Campus Administraton, Bldg A Classroom, Bldg B Gymnasium, Bldg C Maintenance, Bldg D Security Building Gwinnett Campus Administration, Bldg A Building B Building C Rockdale Center Administration, Bldg A Classroom, Building B
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

DEKALB COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

YEAR

INVESTMENT

ACQUIRED JULY 1,1996

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

185,354.86 293,248.45
9,356.50 180,903.68
87,105.28 310,855.83 238,594.84 1,081,073.09
789,130.28 1 ,656,349.60
5,013.00 102,866.60 112,598.81
445,748.00 . 414,324.06 382,360.44 132,719.35 175,281.82
22,128.61 32,058.41 36,656.28 13,569.54 50,366.92 20,714.75
1,931,306.89 419,699.84 280,368.89 142,670.29 32,905.41
705,728.85
148,635.04
10,439,694.21
$95,632,662.21

24,745.05 15,986.60 92,150.52 13,839.90
8,557.39 23,705.91 36,298.00 220,724.27 71,453.84

1,985.00 57,979.77
6,063.90 140,730.90

111,452.99 68,327.24

1,500.00 198,486.60

307,600.80 6,921.00

7,079.00 26,233.83

15,572.11 66,034.55 18,828.52
3,961.32 7,195.89

43,166.96 3,120.00 1,032.30
65,979.00 373.00

8,042.00
6,825.00 2,488.47

2,500.00 2,009.32 3,390.00

960,475.30 25,687.86 14,939.00

13,818.17 74,441.78
2,676.30 1,161.00 12,374.00

77,098.52 175,788.93
40,838.09

389,601.69 68,276.00

238,187.13 5,000.00

10.00

2,668,726.20 1'123,988.52

$5,?92,440.16 $1 '123,988.52

(1,708.00) 457.60
7,896.00 10,396.00
1,974.00 (3, 101.00) 23,688.00
5,013.00 (3,588.00) (87,977.95) (5,013.00)

208,391.91 307,707.65 101,507.02 144,659.81 106,058.67 336,535.74 265,727.94 1 '184,754.46
71,453.84 5,013.00
895,495.27 1,438,212.29
0.00 403,388.40
93,285.98

3,490.40 643.00
15,792.00 (4,823.00)
3,206.00
3,948.00

421,643.55 477,881.61 415,948.66
65,878.67 182,104.71
22,128.61 43,306.41 34,156.28 11,560.22 53,801.92 27,151.22

(826.00) 9,870.00 1,974.00
1,603.00

2,877,138.02 380,815.92 294,605.59 141,509.29 22,134.41

7,558.00 612.00
10,916.00

400,783.68 108,124.93
51,754.09

(2,000.05)

384,812.12 5,000.00

(0.00) 11,984,431.89

$13,994.67 $100,315,108.52

967

DEKALB COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSIT Alpha Beta Gamma AMATYC Conference Athletic Housing Benefits Seminars Central Refund Clearing Central Courtesy Committee Community College Humanities Conferences Continuing Education Activity Dekalb College Foundation Dekalb College Foundation Check Clearing Dental Hygiene Liability Insurance Diversity Conference F- 1 Visa Health Insurance Facilities Usage Finance Department Social Fund Fine Arts Performances G A W E Spring Conference Ga Association of Economics & Finance German Exchange Ga Junior College Athletic Association Gwinnett Center Promotion Gwinnett Courtesy Committee Gwinnett Refund Clearing Holiday Luncheon Fund I T P Activity Account James Dickey Newsletter LR C Sunshine Fund Minority Adivising Program Mentors Math Conference Medical College of Georgia Nature Trail/Botanical Gardens North Courtesy Committee North Refund Clearing Nursing Alumni Day Nursing Class of 1996 Nursing Class of 1997 Nursing Insurance Nursing Sunshine Fund Polishing Cloth RACSA Rockdale Refund Clearing Rolex Tennis Tournament South Courtesy Committee South Ed Payments Clearing South Refund Clearing Southern Humanities Conference Staff Development State Charitable Contributions Student Field Trips Student Loans - FY97 Student Loans - FY98 Support Staff Recognition Systems Committee
TOTAL FUNDS HELD ON DEPOSIT

FUND BALANCE JULY 1, 1996
$859.24 $0.00 18.02 0.00 0.00 0.00 0.00
9,716.91 4,488.80
137.71 1,946.50 2,038.82
0.00 0.00 0.00 217.50 0.00 2,407.96
1,233.38 3,802.27
459.42 (79.55) 92.40 50.55 670.82 228.58
0.00 9,417.29
0.00 22,546.24
1,059.53 109.03 0.00 732.85 0.00
9,740.58 73.28
2,825.92 154.66 0.00 50.00 3.07 82.97
(1 ,548.68) 0.00 0.00 0.00
252.00 (1 0,216.35)
0.00 67.56 23.30
63,662.58

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

$23,779.68 $1,000.00 19,692.04
31,496.02 131.00 60.00
5,050.00 (7,766.69) 41,000.00 4,000.00
151,326.00 950.00 353.56 440.00
2,220.00 2,080.00
170.00 659.00 10,234.25 1,990.00 154.00 (670.82) 230.00 756.00 5,680.00 6,897.00 46,635.56
126,250.98 3,315.00
8,096.57 12,640.00
30.00 439.00
41.00 2,065.80
5,475,304.00 56,592.06 4,970.00 553.43 2,797.00 2,224.00
6,298,403. 75 394,630.41 1,872.57 2,090.49

$21,628.29 $125.00
19,710.06
31,499.52
4,626.22 1,287.52 38,919.31 1,000.00
825.00
120,582.00 721.31 346.68 275.00
2,220.00 2,106.99
500.00 1,157.70 1,940.00 1,078.00 10,154.72 2,030.25
43.06
204.00 749.60 7,778.03 5,169.00 36,150.08 154.06 126,360.01 1,023.75 732.85 7,248.47 12,111.65 125.70 3,182.00 154.66
41.00 1,806.80
5,543,645.32 54,598.46 4,298.46 345.29 2,797.00 1,910.00
6,238,528.71 383,655.69 1,940.13 2,113.79

$3,010.63 $875.00 ($0.00) $0.00 ($3.50) $131.00 $60.00 $423.78 $662.70
$6,569.49 $3,137.71 $1,121.50 $2,038.82 $30,744.00
$228.69 $6.88
$382.50 $0.00
$2,380.97 ($500.00) $75.68
$2,032.27 $40.42 ($0.02) $52.15
$161.49 $0.00
$254.58 $6.40
$7,319.26 $1,728.00 $33,031.72
$905.47 $0.00
$2,291.25 $0.00
$848.10 $10,268.93
($22.42) $82.92
$0.00 $0.00 $309.00 $3.07 ($68,258.35) $444.92 $671.54 $208.14 $0.00 $566.00 $49,658.69
1
$10,974. 72 ($0.00) $0.00

12,740,862.66

12,699,601.14

104,924.110

968

DEKALB COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS FOR DESIGNATED SCHOLARSHIPS Regents Scholarship
I Dunwoody Medical Center St Joseph Hospital Dekalb College Foundation Chick-fil-A Lebanon Masonic Temple Abidjan Embassy South Gwinnett High School Scottish Rite Foundation New Birth Missionary Schuller Fund Bernard Echols Scholarship Churches Home Foundation Missionary EmergencyFund Loganville High Schooal Arby's Alpharetta Woman's Club Roadway Package System Kroger North Fulton Regional Hospital Clairmont Hills One Hundred Black Men Clara Abbott Foundation Southern Mills Inc Care Trust Fund Brown/Bahama Ty Cobb Education Foundation Georgia PTA Georgia Baptist Foundaiton Metro Atlanta Community Second Ponce De Leon Miscellaneous Sponsors Scholarships Gwinnett County Police National Education service Award Reichhold Scholarship Barrier Free Gwinnett Hurd, George Women's Federation Wor Hands Washington Post Coca-Cola Abercrombie Scholarship Busin Technology Continental Insurance Bahama Port Authority Watson-Brown Foundation
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

FUND BALANCE JULY 1, 1996
226.35 250.00
95.21 4,531.25
513.27 110.59 136.47 1,572.24
229.00 660.57
0.00 646.68 678.63 4,562.48 584.00 132.87 404.19
2,762.63 0.00
56.00 412.00 1,228.00 11,000.00 2,000.00 1,250.00
240.90
34,283.33

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

17,200.00 442.16
13,440.21 8,038.66 1,000.00 683.33 500.00 1,500.00 241.95 1,000.00 238.53 163.58 500.00 2,700.00 1,000.00 2,000.00 2,656.23 1,443.82 950.00 334.00 1,000.00 2,185.70 211.24 684.98 3,750.00 1,948.86 (132.87)
2,500.00 286.00
20,833.97 1,000.00
(412.00)
(2,000.00) (1,250.00) 1,500.00 1,500.00 1,415.66
665.00
1,751.50 2,508.50

17,417.00 518.51 250.00
10,188.26 8,882.95 1,000.00 683.33 500.00 1,081.75 352.54 1,000.00 375.00 1,209.38 500.00 1,000.00 556.60 1,331.00 2,396.98 1,672.82 1,536.07 334.00 1,000.00 1,638.18 678.75 5,247.46 3,750.00 1,243.70
404.19 694.50 286.00 16,412.71 1,000.00
653.00 11,000.00
1,500.00 1,500.00
647.24 665.00 240.90 1,751.50 2,508.50

($217.00) 150.00 0.00
3,347.16 3,686.96
0.00 0.00 0.00 931.52 (0.00) 0.00 0.00 526.44 0.00 1,700.00 443.40 669.00 259.25 0.00 74.50 0.00 0.00 1,194.20 211.12 0.00 0.00 1,289.16 0.00 0.00 1,805.50 0.00 7,183.89 0.00 56.00 0.00 575.00 0.00 0.00 0.00 0.00 0.00 768.42 0.00 0.00 0.00 0.00

95,979.01

105,607.82

24,654.52

969

DEKALB COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

PAYROLL OPERATIONS Payroll Deductions Credit Union Dekalb College Foundation Federal Withholding Taxes FICA FICA-Medicare Georgia Defined Program Group Insurance-Dental Group Insurance-Health Group Insurance-Life Long Term Disability Garnishments Short Term Disability Savings Bonds State Withholding Taxes Teachers Retirement Tax Sheltered Annuities Retirement Plan 1 - TIAA Retirement Plan 2- VALIC Retirement Plan 3 - Twentieth Century Retirement Plan 4 - Fidelity United Way Employer Liability FICA FICA Medicare Group Insurance-Health Group Insurance-Life Retirement Plan 1 - TIAA Retirement Plan 2- VALIC Retirement Plan 3 -Twentieth Century Retirement Plan 4 - Fidelity Teachers Retirement
TOTAL PAYROLL OPERATIONS
TOTALAGENCYFUNDS

FUND BALANCE JULY 1, 1996

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

4,255.04 50,783.58 10,519.52
5,999.63 1,484.00 7,463.94
153.71
(2,224.89)
138,550.21 6,838.17
223,822.91 $321,768.82

516,819.41 9,693.94
3,860,291.12 1,854,606.62
523,315.36 385,799.93
78,826.13 731,061.05 149,215.97
79,551.40 102,937.85 122,542.70
13,550.00 1,388,066.43 1,232,426.85
229,871.91 342,433.10 401,264.70
1,339.02 5,589.79 16,529.81
1,857,213.35 523,924.96
2,607,252.01 131,045.95 261,392.41 88,468.12 1,987.20 8,295.47
3,169,909.55
20,695,222.11
$33,532,063.78

516,819.41 9,693.94
3,860,291.12 1,854,606.62
523,315.36 385,799.93
79,483.05 732,728.38 155,418.38
85,551.03 101,393.25 130,057.90
13,600.00 1,388,066.43 1,232,408.55
229,871.91 340,208.21 401,264.70
1,339.02 5,589.79 16,529.81
1,857,213.35 523,924.96
2,603,562.19 130,923.29 261,392.41 88,468.12 1,987.20 8,295.47
3,166,616.23
20,706,420.01
$33,511,628.97

0.00 0.00 0.00 0.00 0.00 0.00 3,598.12 49,116.25 4,317.11 (0.00) 3,028.60 (51.26) 103.71 0.00 18.30 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 142,240.03 6,960.83 0.00 0.00 0.00 0.00 3,293.32
212,625.01
$342,203.63

970

East Georgia College
FINANCIAL REPORT
For the Year Ended June 30, 1997

EAST GEORGIA COLLEGE Swainsboro, Georgia

Jeremiah J. Ashcroft
President

Adriance M. Galloway
Vice President for Fiscal Affairs

971

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

EAST GEORGIA BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises RESTRICTED

TOTAL

$306,286.31
6,398.76
3,838.76 17,036.38

$84,405.28 375.27
72,037.41

($24,208.16) 61,682.56

$333,560.21 $156,817.96

$37,474.40

$366,483.43 0.00
68,456.59 0.00
75,876.17 17,036.38
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$527,852.57

$213,671.18 106,967.50 320,638.68

$0.00 0.00

$0.00 0.00

$213,671.18 0.00 0.00 0.00
106,967.50 0.00
320,638.68

4,000.00 8,199.70
721.83

72,000.00 84,817.96

37,474.40

12,921.53

156,817.96

~$~:3_3,56Q:l.!_ _$!56,817.96

37,474.40
$37,474.~0

0.00 76,000.00
0.00 93,017.66
0.00 0.00 721.83 0.00
37,474.40 0.00 0.00 0.00
207,213.89
$527,852.57

972

COLLEGE SHEET June 30, 1997

LOAN FUNDS

PLANT FUNDS

ENDOWMENT

Renewals And

Investment

FUNDS

_ Unexpended Replacements

In Plant

AGENCY FUNDS

$941.00 3,106.00

$32,500.00

$357,261.96 23,040.00

$60,728.91

$0.00

$29,061.43

152,859.45 2,181,674.48 1,945,300.44
997,921.64 1,542,741.82

$4,047.00

$32,500.00 $380,301.96

$60,728.91

$6,820,497.83

$0.00

$0.00

$377,973.36

$0.00

$0.00

$29,061.43 $0.00

0.00

0.00

377,973.36

0.00

0.00

29,061.43 29,061.43

4,047.00

60,728.91

125.00

6,820,497.83

4,047.00

32,500.00 _ _ _2,'------203.60

32,500.00

2,328.60

60,728.91

$380,301.96 ~_Q~

6,820,497.83 $6,820,497.83

0.00 $29,061.43

973

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations Equipment/Technology/Construction Trust Fund 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 Funds To State Treasury- LotteryFunds/Regular 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 TRANSFERS
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, 1997

EAST GEORGIA
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Entemrises

FUNDS RESTRICTED

$3,906,392.24

$0.00 225,086.81

$0.00

460,705.65 213,974.50
28,747.37 1,869.66

299.84 3,906,692.08

225,086.81

61,682.56 766,979.74

TOTAL CURRENT
FUNDS
$3,906,392.24 225,086.81 0.00 0.00 460,705.65 213,974.50 0.00 28,747.37 1,869.66 0.00 0.00 0.00 299.84 0.00 61,682.56
4,898,758.63

3,905,137.07 1,792.11
3,906,929.18 (237.10)

205,631.35
2,300.25
207,931.60 17,155.21

735,251.64
3,324.00
738,575.64 28,404.10

4,640,388.71 205,631.35 0.00
1,792.11 0.00 0.00
3,324.00 2,300.25
0.00 0.00 0.00 0.00
4,853,436.42
45,322.21

0.00 (237.10)
13,158.63 $.12Jl41.53

(11 ,022.47) (11 ,022.47)
6,132.74
150,685.22 $156,817.96

0.00 28,404.10 (21 ,038.83) 30,109.13 $37,474.40

0.00 (11 ,022.47) (11 ,022.47) 34,299.74 (21 ,038.83) 193,952.98 $207,2113.89

974

COLLEGE
IN FUND BALANCES June 30, 1997

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

Unexpended

PLANT FUNDS Renewals And Replacements

$0.00

$0.00

$520,043.00 29,000.00

Investment In Plant
$0.00

1,200.00

25,969.32

1,012.55

1,200.00

0.00

125.00 575,137.32

1,012.55

790,537.56 790,537.56

416.42 190.46

522,198.46 52,813.86

0.00 1,200.00

0.00 0.00

575,619.20 (481.88)

0.00 1,200.00

0.00 0.00 0.00

0.00 (481.88)

...._ _ _2,847.00 _ _ _:3_2-'~Q.().OO
~L047.00 ___$_3_2,~Q_Q~Q_O --------

2,810.48
.. ~2L328.60

0.00 1,012.55

14,214.25
14,214.25 776,323.31

11,022.47 11,022.47 12,035.02
48,693.89 $6Qn8.91

0.00 0.00 776,323.31 (74,833.49) 6,119,008.01 _$6L82Q,497.83

975

EAST GEORGIA COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Equipmentrrechnology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues
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 Hospital and Clinics Total Educational and General 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 To State Treasury- Lottery Funds/Regular
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

$962,352.30 2,902,660.00

$0.00

$0.00

485,144.24 226,855.64
23,001.76
250.00

25,816.87
15,563.07 3,906,392.24
0.00 3,906,392.24

0.00 225,086.81 225,086.81

735,251.64 735,251.64

1,553, 735.61
567,868.54 370,471.07 839,186.01 565,163.84
8,712.00
3,905,137.07
0.00

0.00 205,631.35

8,596.31 11,143.84
9,880.74 705,630.75 735,251.64

3,905,137.07
299.84 (1 ,792.11) (1 ,492.27)

205,631.35
(11 ,022.47) (2,300.25)

735,251.64 28,404.10

--~~~

(13,322.72)

28,404.10

TOTAL CURRENT
FUNDS
$962,352.30 0.00
2,902,660.00
0.00 485,144.24 226,855.64
0.00 23,001.76
250.00 0.00
25,816.87 0.00
15,563.07 4,641 ,643.88
225,086.81
4,866,730.69
1,562,331.92 0.00
11 '143.84 567,868.54 370,471.07 849,066.75 565,163.84 714,342.75
0.00 4,640,388.71
205,631.35
0.00
4,846,020.06
28,404.10 (11 ,022.47)
(2,000.41)
(1,792.11) 0.00
13,589.' 1

NET INCREASE (DECREASE) IN FUND BALANCES

(~237.10)

~6,132.74 ____j2_1L_404.1_Q_

$34,299.74

976

EAST GEORGIA COLLEGE

SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

REiVENUES 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

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

$3,876,731.39

$29,660.85

299.84

TOTAL REVENUES AND OTHER ADDITIONS

3,877,031.23

29,660.85

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

3,876,309.40 1,792.11

28,827.67

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

3,878,101.51 ----=2:.::.8'-"',8.27.67

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers

TOTAL TRANSFERS AMONG FUNDS

0.00

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

(1,070.28)

833.18

ADJUSTMENTS/RECLASSIFICATIONS

BEGINNING FUND BALANCE

5,792.11

7,366.52

AUXILIARY ENTERPRISI;S _ _LQ..I.8_L__

$0.00 225,086.81

$3,906,392.24 225,086.81 0.00 0.00 0.00 0.00 0.00 299.84 0.00

225,086.81

4,131,778.89

205,631.35
2,300.25 207,931.60

3,905,137.07 205,631.35 0.00 0.00 1,792.11 0.00 2,300.25 0.00
4,114,860.78

(11 ,022.47) (11 ,022.47)
6,132.74
150,685.22

0.00 (11 ,022.47) (11 ,022.47)
5,895.64 0.00
163,843.85

FUND BALANCE, JUNE 30, 1997

977

EAST GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

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 Parking 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 Veterans Administration Student Activities - Other Other Revenue
Total Educational and General
Auxiliary Enterprises Stores and Shops Sales - Bookstore Other Income- Interest Other Service Units Vending Operations- Contracted Commissions-Vending Student Center Rents-Student Center
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

$892,262.50 26,460.30 2,672.50 29,518.50 8,712.00 2,726.50
2,785,995.00 92,665.00 24,000.00
750.49 2,255.00
22,811.38
659.00 1,880.00
785.00 84.00 142.35
12,012.72
3,906,392.24

$0.00
485,144.24 226,855.64
23,001.76 250.00
735,251.64

$892,262.50 26,460.30 2,672.50 29,518.50 8,712.00 2,726.50
2,785,995.00 92,665.00 24,000.00
485,144.24 226,855.64
0.00 23,001.76
250.00
750.49 2,255.00
22,811.38
659.00 1,880.00
785.00 84.00 142.35
12,012.72
4,641 ,643.88

219,824.01 4,637.52
247.28 378.00 _ ____1?5,086.8!_
_ _ _$AJJ1Al9.0_5

219,824.01 4,637.52

247.28

378.00

0.00

225,086.81

P35,251.64 ____j_4,866,nQ.69

978

EDUCATIONAL AND GENERAL EXPENDITURES INSTRUCTION General Academic Instruction
Dept of Math/Science Dept of Social Science Dept of Humanities Strategic Allocation-AAS Degree Community Education Strategic Allocation-College by the Day Dept of Continuing Education General Programs Preparatory and Remedial Instruction Dept of Developmental Studies

TOTAL INSTRUCTION

CD

PUBLIC SERVICE

-.J CD

Community Services

Dept of Math/Science

Cultural Programs

TOTAL PUBLIC SERVICE

ACADEMIC SUPPORT libraries Instructional Technology Support 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, 1997

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

-- -

---

Operating

Supplies &

Travel

.Expenses

.
---

Equipment
-- - --- .

--

$432,934.10 463,029.43 457,021.12 46,082.32
35,689.32
21,879.36 22,811.38
74,288.58
1,553,735.61

$0.00 3,138.39 5,457.92
~.59~}1

$432,934.10 466,167.82 462,479.04 46,082.32
35,689.32
21,879.36 22,811.38
... }4,288_,58
_1 .5~2.~31.92

$390,816.27 439,584.28 430,770.74 39,974.40
33,795.10
20,088.97 5,632.34
72!.677._31
. 1,433,339,41_

$1,906.63 2,596.77 5,092.03
39.25
374.38 613.25
289.14
10,911,45

$32,151.68 19,577.50 24,967.27 5,979.22
1,815.82
1,416.01 16,565.79
1,322.13
103,795.42

$8,059.52 4,409.27 1,649.00 128.70 39.15
14,285.64

4,743.77 ... 6,400.Q7

0.00

11 '143.8_4

190,052.36 65,751.83 73,208.77

232,284.48
6,5!.1.1 Q ----------

.. _5~7_..8_68.54

-----

------

-----

0.00
--- ---

4,743.77 6,400.Q7
11 '14~.84.
190,052.36 65,751.83 73,208.77
232,284.48 - 6,!)71.1.0
5~?.86f1.4

0.00
135,638.95 39,249.43 38,417.94
108,305.01
3?.1 ,611.33

0.00
247.23 377.48 960.66 1,747.50
3,332.87

4,743.77 6,400.07
11 '143,84
15,550.15 26,124.92 14,089.95
55,991.45 6,571.10
118,327.57

0.00
38,616.03 19,740.22 66,240.52
124,596.77

EAST GEORGIA COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

EDUCATIONAL AND GENERAL EXPENDITURES STUDENT SERVICES Student Services Administration Student Activities Program Financial Aid Administration Student Admissions Student Records

(Continued)

Unrestricted
109,750.61 28,827.67 70,891.00 80,360.65 80,641.14

Restricted

-Total -----
109,750.61 28,827.67 70,891.00 80,360.65 - -~13<41-14

Personal
ServicE!s
----------~------

OBJECT -C- -L---A---S---S----IF-I-C-A---T--I--O- N Operating

Supplies &

TraveL.

-=El(P~nse~ .,.=

~-------~---
E:quiepent ..

98,451.18
57,085.87 63,946.44 -- 7J,?33.~<4

1,386.39 2,919.52 1,176.77 1,695.36
228.89

9,913.04 25,908.15
4,962.32 13,073.69 . -. _!}.9?~.71

7,666.04 1,645.16

-

---~---

TOTAL STUDENT SERVICES

370,471.07

------

0.00

3!Q.~!LQ7

___ 2~0.~1'7'..93

.. 7,406.93_

.. 6l,935.91

9,311.20

INSTITUTIONAL SUPPORT

Executive Management

Office of the President

Office of Institutional Research

Fiscal Operations

Office of the V.P. for Fiscal Affairs

General Admin & Logistical Services

Ul

Personnel/Communications

00
0

Procurement Services

Security Services

Stores/Printing/General

Administrative Computing Support

Public Relations and Development

General Institution

Faculty & Staff Benefits-Non Payroll

College Work-Study Program

179,240.68 13,079.25
167,599.68
12,385.55 15,628.19 112,755.90 75,380.20 75,664.21 86,415.24
97,743.90
3,~3JJ.

. --~Jl~0]4_

179,240.68 13,079.25
167,599.68
12,385.55 15,628.19 112,755.90 75,380.20 75,664.21 86,415.24
97,743.90
_13~1_?~.95_

164,805.80 12,011.26

2,457.98

121,697.97

2,628.83

12,348.00 14,598.39 111,017.45

391.21

35,898.11 42,834.98

10,983.87 240.37

97,743.90
-------

----- ---

11,976.90 1,067.99
24,451.86
37.55 1,029.80 1,347.24 32,624.21 23,313.78 43,339.89
.. 13,173.95

18,821.02
42,755.99 5,468.45

TOTAL INSTITUTIONAL SUPPORT

8?9.186.01

9,880_.7_4:

.... ~4:9,0()6.!5_

.. - 13_1?,9!).._~13.

.. 16,!02,26

152,363,17

67,04:5.46

OPERATION & MAINTENANCE Physical Plant Administration Building Maintenance Custodial Services Utilities Landscape and Grounds Maintenance

OF PLANT

44,645.78 117,868.40 84,708.26 154,939.28 - .. _j6~.QQ2.J?

44,645.78

35,465.18

117,868.40

41,491.63

84,708.26

72,812.62

154,939.28

. ---

16~,()02.12

- _66,J31.54

825.18 21.00

8,355.42 76,376.77 11,895.64 154,939.28 69,?1~, 1:4

27,630.44
-- ---

TOTAL OPERATION & MAINTENANCE OF PLANT

- 5()~. 16_3~1Ji

-- -----------

. 5()5, 16~.84_

215,900.~7

846.18

320,786.25

27,630.44

EAST GEORGIA COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

S C H 0 LARSH IPS, FELL 0 W SHIPS, AN 0 0 THE R

Scholarships

Scholarships-Federal Funds

Pell Grants

Supplemental Educ Opportunity Grt

Scholarships-State Funds

Hope Grants

Post-Secondary Options Program

Fee Waivers

8,712.00

Scholarships-Private Funds

Restricted
461,995.50 11,768.00
187,994.75 35,722.50
8,150.00

Total
461,995.50 11,768.00
187,994.75 35,722.50 8,712.00 8,150.00

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

. Expenses

Equipment

461,995.50 11,768.00
187,994.75 35,722.50 8,712.00 . 8,150.00

TOTAL SCHOLARSHIPS, FELLOWSHIPS & OTHER

8,712.00

705,630.75

71~.3:42.75

0.00

0.00

714,342,75

0.00

TOTAL EDUCATIONAL & GENERAL EXPENDITURES

3,905,137.07

735,251.64

4,64.Q,388.71

2,874,624.60

39,199.69

1 ,483,694.91

242,869.51

AUXILIARY ENTERPRISES EXPENDITURES

CD

FOOD SERVICES

00

Snack Bar

2,782.09

2,782.09

1,096.65

1,685.44

TOTAL FOOD SERVICES

2,782.09

0.00

2,782.09

. 1,096.()5

0.00

1,685.44

0.00

STORES AND SHOPS Bookstore

202,369.46

. 202,~()9.46

__ 14,598.64

18~,770.82

TOTAL STORES AND SHOPS

202,369,46

0.00

- ~02,369.4._6

14,59.64

0.00

187,770.82

0.00

OTHER SERVICE UNITS Vending Rents - Student Center

479.80

0.00 479.80

479.80

TOTAL OTHER SERVICE UNITS

479.80

0.00

479.80

0.00

0.00

479.80

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

205,631.35

0.00

205,631.35

15,695.29

0.00

189,936.06

0.00

TOTAL CURRENT FUND EXPENDITURES

$4,110,768.42

$735,25j .64

$4,846,02Q.06

$2,890,319.89

$39,199.69

$1,673,630.97

$242,869.51

REVENUE Student Fees
Fees-Student Activities Other Sources
TOTAL REVENUE
EXPENDITURES Social and Entertainment Activities Student Government Student Publications
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance
ENDING FUND BALANCE

EAST GEORGIA COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30, 1997

$29,518.50 _ _ __:1.42.35
$10,636.41 4,557.36 13,633.90

$29,660.85
28,827.67 833.18
7,366.52 $8,199.70

982

EAST GEORGIA COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FUND BALANCE

JULY 1, 1996

FEDERAL FUNDS

US Department of Education

' College Work-Study Program

($763.83)

Pell Grant

0.00

Supplemental Educ Opportunity Grant

(632.00)

National Science Foundation/Science and Math Ca

(3,000.00)

RECEIPTS
$10,940.57 434,035.08
12,730.00 3,000.00

DEDUCTIONSfTRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE_30, 19j)L_

$9,880.74 461,995.50
11,768.00 1,500.00

$659.00 1,880.00
785.00

(363.00) (29,840.42)
(455.00) (1,500.00)

TOTAL FEDERAL FUNDS

(4,395.83)

460,705.65

485,144.24

3,324.00

(32, 158.42)

STATE FUNDS Post-Seconday Options Program Global Studies PREP Grant HOPE Grant

0.00 500.00
0.00 (16,643.00)

35,722.50
3,004.00 175,248.00

35,722.50
3,138.39 187,994.75

0.00 500.00 (134.39) (29,389.75)

TOTAL STATE FUNDS

(16, 143.00)

213,974.50

226,855.64

0.00

(29,024.14)

PRIVATE FUNDS Exchange Club Scholarship Kiwanis Club Scholarship EGG Foundation Scholarship Jean Morgan Scholarship Delta Kappa Gamma Scholarship Phyllis Dixon Scholarship AI Joyner Scholarship SGA Scholarship Retired Teachers Scholarship Mill Creek Foundation Scholarship Mill Creek Foundation-Distinguished Professor Warren Memorial Scholarship Walker Fund Mill Creek Foundation/Math Science Camp Mill Creek Foundation/Lyceum

250.00 500.00
0.00 0.00 60.00 834.00 571.00 200.00 40.00 850.00 0.00 0.00 22,129.73 2,745.90 16.12

500.00 200.00 1,000.00 700.00
0.00 0.00 50.00 0.00 4,500.00 13,990.00 2,810.51 488.99 497.87 4,010.00

250.00 750.00 200.00 500.00 700.00 750.00
0.00 250.00
0.00 4,500.00 5,457.92 2,375.17
0.00 3,243.77 4,024.90

0.00 250.00
0.00 500.00
60.00 84.00 571.00
0.00 40.00 850.00 8,532.08 435.34 22,618.72
0.00 1.22

TOTAL PRIVATE FUNDS

28,196.7~

28,747.37

23,001.76

0.00

33,942.36

ENDOWMENT FUNDS G. L. Smith Scholarship Endowment Shearouse Memorial Scholarship EGG Faculty Scholarship Endowment

374.68 158.54 879.16

390.16 528.83 950.67

250.00

514.84 687.37 1,829.83

TOTAL ENDOWMENT FUNDS

1,412.3~ _ _ _ _1,869.66_

250.00

0.00

3,032.04

TOTAL RESTRICTED FUNDS-CASH BASIS

---~ _j)LOZQ.~O_ _ _ _7_Q_~2_97 .18
- - - - - - ~-~---

AMOUNTS EXPENDED BUT NOT REIMBURSED

61,682.56

735~51.64

.:U.:1.4.00

(24,208.16) 61,682.56

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS _ _$:10,109.13_ _ _$N_t1_9~9~:M_ _ _$Z~.Q,Z2L(j_4_ ~_ _ll,3_~Q_ ~~$37,474.40

983

EAST GEORGIA COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

BEGINNING FUND BALANCE Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Gifts and Grants SGA
TOTAL ADDITIONS
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $2,847.00

ENDOWMENT FUNDS
$32,500.00

2,847.00

32,500.00

TOTAL
$35,347.00 0.00
35,347.00

1,200.00 1,200.00
0.00
0.00 0.00
~4,047.00

0.00 0.00 0.00
0.00 0.00
~32,500.00

1,200.00 1,200.00
0.00
0.00 0.00 $36,547.00

984

EAST GEORGIA COLLEGE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

FUND BALANCE

JULY 1, 1996

LOAN FUNDS

Institutional

Student Government Association Loan Fund

$2,847.00

TOTAL LOAN FUNDS

2,847.00

ENDOWMENT FUNDS Restricted As To Income George L. Smith, II Endowment Fund East Georgia College Faculty Scholarship F Shearouse Memorial Scholarship Fund

7,500.00 15,000.00 10,000.00

TOTAL ENDOWMENT FUNDS

32,500.00

TOTAL PUBLIC TRUST FUNDS

~35,347.00

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE & TRANSFERS JUNE 30, 1997

$1,200.00 1,200.00

$0.00 0.00

$0.00 0.00

$4,047.00 4,047.00

0.00 0.00 0.00
0.00
~1,200.00

0.00 0.00 0.00
0.00
~0.00

0.00 0.00 0.00
0.00
~0.00

7,500.00 15,000.00 19,000.00
32,500.00
$36,547.00

985

EAST GEORGIA COLLEGE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

FUND BALANCE

JULY 1, 1996

LOA~ FUNDS

Institutional

Student Government Association Loan Fund

$2,847.00

TOTAL LOAN FUNDS

2,847.00

ENDOWMENT FUNDS Restricted As To Income George L. Smith, II Endowment Fund East Georgia College Faculty Scholarship F Shearouse Memorial Scholarship Fund

7,500.00 15,000.00 10,000.00

TOTAL ENDOWMENT FUNDS

32,500.00

TOTAL PUBLIC TRUST FUNDS

~35,347.00

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE & TRANSFERS JUNE 30, 1997

$1,200.00 1,200.00

$0.00 0.00

$0.00 0.00

$4,047.00 4,047.00

0.00 0.00 0.00
0.00
~1.200.00

0.00 0.00 0.00
0.00
~0.00

0.00 0.00 0.00
0.00
~0.00

7,500.00 15,000.00 10,000.00
32,500.00
~36,547.00

986

EAST GEORGIA COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

RE'viENUE/ADDITIONS State Appropriations Lottery Equipment/Technology/Construction Trust Fund Major Repair/Rehabilitation Funds Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS
Improvements Other Than Buildings Cooling Tower Perimeter Lighting Campus Video Network Campus Irrigation System High Voltage Vacuum Breakers AIC Improvements
Total Improvements Other Than Buildings
Equipment Academic
Expenditures Not To Be Capitalized Computing Equipment GSAMS/Technology Classroom Model Classroom
TOTAL EXPENDITURES/DEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Resident Instruction Transfers from Auxiliary Enterprises Fund Balance (Surplus) Reserve for Renewals and Replacements
Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of Surplus - Prior Year To State Treasury- General Funds To State Treasury- Lottery Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$131,000.00 29,000.00
389,043.00 25,969.32
575,012.32

$0.00 0.00

4,231.00 2,812.00 37,524.00 20,958.00 167,686.00 196,883.00 430,094.00
92,104.46
404.00 9,456.80 42,953.06 52,813.86
575,012.32

0.00
0.00 0.00

0.00
606.88 125.00
(416.42) (190.46)

2,203.60 0.00

125.00

2,203.60

- ______$125JlQ ~----$2~2.QMO_
~-------

Tot_al

RENEWALS AND REPLAG_EMENTS

$131,000.00 29,000.00
389,043.00 25,969.32
575,012.32

$0.00
1,012.55 1,012.55

4,231.00 2,812.00 37,524.00 20,958.00 167,686.00 196,883.00 430,094.00

0.00

92,104.46

0.00

404.00 9,456.80 42,953.06 52,813.86
575,012.32

0.00 0.00

0.00
0.00 0.00
2,810.48 125.00
(416.42) (190.46)

11,022.47 48,693.89
0.00

125.00 2,203.60

60,728.91

$2,_328.60 ___$_Q.Q.Z;2JL91

987

EAST GEORGIA COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Expended from Unexpended Plant Funds Adjustments in Inventory
TOTAL ADDITIONS
DEDUCTIONS Adjustments to Inventory Counts Disposal of Equipment
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$6,119,008.01 (74,833.49)

$6,044,174.52

$206,156.86 36,712.65

242,869.51 522,198.46
25,469.59

790,537.56

14,214.25

14,214.25 6,820,497.83

. $6,820,497.83

988

EAST GEORGIA COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LAND Main Campus
' TOTAL LAND

YEAR ACQUIRED

INVESTMENT JULY 1, 1996

ADDITIONS

ADJUSTMENTS/ INVESTMENT

DEDUCTIONS

TRANSFERS __,j_lJN~30, 199_L

$152,859.45

$0.00

$0.00

$0.00

$152,859.45

152,859.45

0.00

0.00

0.00

152,859.45

BUILDINGS Administration Building Student Services Building Academic Building Physical Education Building Maintenance-Warehouse Building Art Building

1974 1974 1974 1974 1974 1977

242,886.79 316,847.04 1,131,723.16 354,683.72 131,300.82
1,420.95

2,812.00

242,886.79 316,847.04 1'131 ,723.16 357,495.72 131,300.82
1,420.95

TOTAL BUILDINGS

2,178,862.48

2,812.00

0.00

0.00

2,181,674.48

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 Chiller Elevator GSAMS Room Perimeter Lighting Local Area Network Campus Video Network Campus Irrigation System AIC Improvements Cooling Tower

457,352.08 48,645.37 168,396.19 196,653.64 63,672.00 15,021.00 6,988.98 8,721.21 9,424.17 3,777.15 155,448.00 104,868.00 10,989.77 179,488.00 20,000.00 0.00 0.00 0.00 154,370.00

167,686.00
37,524.00 20,958.00 196,883.00
4,231.00

(81 ,203.66) (4,593.46)

543,834.42 48,645.37 168,396.19 196,653.64 63,672.00 15,021.00 6,988.98 8,721.21 9,424.17 3,777.15 155,448.00 104,868.00 10,989.77 179,488.00 15,406.54 37,524.00 20,958.00 196,883.00 158,601.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

1,603,815.56 427,282.00

0.00

(85,797.12)

1,945,300.44

LIBRARY COLLECTIONS General Acquisitions Donations

931,753.90 18,491.46

36,712.65

10,963.63

979,430.18 18,491.46

TOTAL LIBRARY COLLECTIONS

-~0,245.36 ~,I12.6~

$0.00

$10,963.63

$997,921.64

EQUIPMENT Administration Building Student Services Building Academic Building Physical Education Building Maintenance-Warehouse Building Art Building Grounds
TOTAL EQUIPMENT

222,778.27 31 '103.99
783,166.46 29,061.96 121,227.93 8,272.30
_ _ _ 3_7,6~5

70,888.21 205,174.26 47,668.44
~-----

14,214.25
-------

_____ " _ _ _ _ _

1,233,225.16_ ___l~~ 73QJD_

14,214.25

0.00

293,666.48 31 '103.99
988,340.72 29,061.96 154,682.12 8,272.30 37,614.25
1,542,741.82

TOTAL INVESTMENT IN PLANT

~$..,1J]_,_()_~_m_ ~790,537.56

~14,214.25

jil1,833.4~)

~M20.497.83

989

EAST GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSIT East Geor,gia College Foundation Gamma Beta Phi Baptist Student Union Circle K Club AAU Richard L. Brown Memorial Richard L. Brown Scholarship Fund
Garden Club Come Home to Emanuel County Take Your Daughters To Work Program Don Wilson Fund Continuing Education Activity Fees Student PAGE Earth Awareness EGC Foundation Faculty Development Math/Science Camp Insurance Premiums Department of Education Cash Account Administrative Allowance Deposits

FUND BALANCE JULY 1, 1996
$3,123.26 284.57 909.43 0.00 122.01 0.00
8,625.00 661.15 0.00 0.00 0.00 276.92 175.82 186.31 0.00 0.00 309.15 0.00 0.00 0.00

TOTAL FUNDS HELD ON DEPOSIT

14,673.62

FUNDS FOR DESIGNATED SCHOLARSHIPS Regents Scholarship Richard L. Brown Scholarship Fund Watson Brown Foundation Walmart Foundation Devereux Lippitt, Jr. Scholarship
Miss Emanuel County Scholarship Fay B. Lamb Scholarship Fulghum Industries Vidalia Women's

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 500.00

TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS - - - - -50-0.0-0

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

$14,264.90 928.00 406.00 112.50 506.62
54,708.66 (8,625.00)
100.00 0.00
923.66 25.00
438.35 93.00
410.00 81.15
164.63 7,020.45 455,062.00 1,880.00
0.00

$17,388.16 969.23 52.03 0.00 628.63
54,678.66 0.00
214.00 54.00
923.66 0.00
696.91 223.62 550.00
0.00 15.77 7,329.60 455,062.00 1,880.00
0.00

$0.00 243.34 1,263.40 112.50
0.00 30.00
0.00
547.15 (54.00)
0.00 25.00 18.36 45.20 46.31 81.15 148.86
0.00 0.00 0.00 0.00

528,499.92

540,666.27

2,507.27

1,000.00 8,907.40
700.00 334.00 5,119.12 200.00 500.00 1,200.00
0.00
17,960.52

1,000.00 0.00 0.00
334.00 0.00
200.00 0.00
1,200.00 500.00
3,234.00

0.00 8,907.40
700.00 0.00
5,119.12 0.00
500.00 0.00 0.00
15,226.52

990

EAST GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

PAVROLL OPERATIONS Payroll Deductions Federal Income Tax Withholdings State Income Tax Withholdings F I C A-Employee F I C A-Medicare-Employee Group Health Insurance-Employee Group Life Insurance-Employee Group Life Family Coverage-Employee Employees Dental Insurance Long Term Disability Insurance-Employee Georgia Defined Contribution Plan Teacher Retirement-Employee Retirement Plan 1-TIAA-Employee Retirement Plan 2-VALIC-Employee State Charities EGC Foundation United States Savings Bonds Garnishments Tax Levies Tax Sheltered Annuities-TIAAICREF Tax Sheltered Annuities-Equitable Tax Sheltered Annuities-VALIC Employer Liability F I C A-Employer Group Health Insurance-Employer Group Life Insurance-Employer Teacher Retirement-Employer F I C A-Medicare-Employer Retirement Plan 2-VALIC-Employer Retirement Plan 1-TIAA-Employer
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1, 1996
0.00 0.00 0.00 0.00 1,956.00 895.58 75.20 940.80 429.58 0.00 0.00 0.00 0.00 70.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 8,383.80
269.35 0.00 0.00 0.00 0.00
13,020.31
~28,193.. 93

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE3Q~

245,741.12 90,004.55
120,011.33 30,980.99 39,158.60 9,540.58 1,602.70 17,223.80 6,654.67 5,378.36 75,874.54 17,871.78 7,573.68 640.00 1,865.36 3,000.00 4,434.29 5,137.76 5,700.00 22,200.00 20,020.00
120,011.33 190,459.38
9,889.30 200,792.73
30,980.99 8,888.80
21,055.57
1,312,692.21
~1 ,859,152.65

245,741.12 90,004.55
120,011.33 30,980.99 39,398.20 9,639.14 1,593.30 17,302.60 6,738.11 5,378.36 75,874.54 17,871.78 7,573.68 660.00 1,865.36 3,000.00 4,434.29 5,137.76 5,700.00 22,200.00 20,020.00
120,011.33 191,762.70
9,767.65 200,792.73
30,980.99 8,888.80
21,055.57
1,314,384.88
~1 ,858,285.15

0.00 0.00 0.00 0.00 1,716.40 797.02 84.60 862.00 346.14 0.00 0.00 0.00 0.00 50.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 7,080.48
391.00 0.00 0.00 0.00 0.00
11,327.64
~29,061.43

991

THIS PAGE LEFT BLANK
992

Floyd College
FINANCIAL REPORT
For the Year Ended June 30, 1997

H. Lynn Cundiff
President

FLOYD COLLEGE Rome, Georgia

Wesley E. Jones
Vice President for Finance

993

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

FLOYD BALANCE Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Entergrises RESTRICTED

__IQTAL_ _

$363,606.46
181,707.05
25,024.89 16,600.00

($5, 172.09) ($51 0,905. 74)

19,773.42

562,717.14

286,523.15 (1 ,093.60)

~586,938.40

~300,030.88

~51 ,811.40

($152,471.37) 0.00
764,197.61 0.00
311,548.04 15,506.40
0.00 0.00 0.00 0.00 0.00 0.00 0.00
~938,780.68

$183,180.12 347,513.48

$20,503.72 1,687.98

~693.60

22,191.70

$0.00 0.00

$203,683.84 0.00
1,687.98 0.00
347,513.48 0.00
552,885.30

25,000.00 86,836.53

286,523.15 (8,683.97)

(55,591. 73)

0.00 311,523.15
0.00 78,152.56
0.00 0.00 (55,591.73) 0.00

51,811.40
- - - - - - - - - - - - ~---~------- - - - - - - - - - - -
--- __!;~2_i4~0_ __ 2~Ull~~- ___5_!,_8_1Jc40

51,811.40 0.00 0.00 0.00
385,895.38

~$586,931lAQ __$300,Q~_OJ~8_ ___ __j5J~1lJ1AQ _____j931l..L@.6!t
---~----------- - - - - - - - - - - - - - - - - - - - - - - - - -

994

COLLEGE SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGI;NCY FUNDS

$0.00

$20,000.00

$580,845.78 12,360.00

$112,191.77

$0.00

$153,958.43

569,490.00 12,463,334.43
1 '184,577.99 1,616,083.46 3,693,507.62

$0.00 $0.00

$20,000.00

$593,205.78

$112;191.77 $19,526~0

$0.00

$579,834.04

$115,426.96

$0.00

$153,958.43 $0.00

0.00

0.00

579,834.04

115,426.96

153,958.43 0.00 _ ___:1c::.5::ol3'958.43

(3,235.19)

5,347.85

19,526,993.50

0.00

20,000.00 _ __3_023:?!l~
20,000.00 __ _1~11:Z_4_

0.00

995

FLOYD
STATEMENT OF CHANGES Year Ended

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations Unexpended Plant Funds- EJTIC Trust Fund 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

Entemrises

FUNDS RESTRICTED

$12,019,049.03

$0.00 1,077, 795.39

$0.00

1,223,397.00 1,236,964.64
156,293.07

23,704.87

8,954.76

562,717.14

TOTAL REVENUES AND OTHER ADDITIONS

12,042,753.90

1,086, 750.15

3,179,371.85

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus -Prior Year To State Treasury - General Funds To State Treasury-LotteryFunds/Regular 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

12,077,566.32
5,420.96 4.60
1,785.15

1,022,667.06

2,484,324.11

1,697.50

6578.51

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

12,084,777.03

1,024,364.56

2,490,902.62

NET INCREASE IN FUND BALANCES BEFORE TRANSFERS

(42,023.13)

62,385.59

688,469.23

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

-------

(60,071.08)

TOTAL TRANSFERS AMONG FUNDS

0.00

(60,071.08)

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

(42,023.13)

2,314.51

688,469.23

ADJUSTMENTS/RECLASSIFICATIONS

(668,527.28)

BEGINNING FUND BALANCE

_ _ _98,267.93

275,524.67

31,869.45

FUND BALANCES, JUNE 30, 1997

- _ _-_-_jp-_9~-2_4- <l_8-Q_ ____j2]7~9.18

$51JI11.40

TOTAL CURRENT
FUNDS
$12,019,049.03 1,077,795.39 0.00 0.00 1,223,397.00 1,236,964.64 0.00 156,293.07 0.00 0.00 0.00 0.00 32,659.63 0.00 562,717.14
16,308,875.90
14,561,890.43 1,022,667.06 0.00
5,420.96 4.60 0.00
6,578.51 3,482.65
0.00 0.00 0.00 0.00
15,600,044.21
708,831.69
0.00 (60,071.08)
(60,071.08)
648,760.61
(668,527.28)
405,662.05
$3_8g,895.38

996

COLLEGE
IN FUND BALANCES June 30, 1997

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

PLANT FUNDS

Renewals And

Unex11ended

Replacements

$0.00

$0.00

764,500.00

Investment In Plant
$0.00

0.00

0.00

5,715.54
2,065.68 4,607.50 776,888.72

0.00

1,450,716.72 1,450,716.72

11 '142.46

------

0.00

0.00
---------~-

- - - - - 0.0- 0

0.00

711,916.94 66,332.12
789,391.52 (12,502.80)

115,426.96
115,426.96 (115,426.96)

336,356.67
336,356.67 1 '114,360.05

0.00 0.00

0.00 0.00

(12,502.80)

. -- 2Q_,()Q.O:O_Q_ ____1~&Iii4_

(55,355.88)

0.00 1 '114,360.05

_ _1_=.8,__,4.12,633.45

997

FLOYD COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Equipment/Technology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

$2,762,844.39
8,855,633.00 169,000.00

$0.00

$0.00

1,308,460.65 1,007,646.42
168,217.04

182,250.77
49,320.87 12,019,049.03

0.00

2,484,324.11

Sales and Services of Auxiliary Enterprises

1,077, 795.39

TOTAL REVENUES

12,019,049.03

1,077,795.39

2,484,324.11

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 Hospital and Clinics Total Educational and General Expenditures

6,020,645.40
928,283.01 906,252.95 2,495,613.71 1,719,995.25
6,776.00
12,077,566.32

496,865.04

23,266.41

1,964,192.66

0.00

2,484,324.11

Auxiliary Enterprises Expenditures

1,022,667.06

Mandatory Transfers

TOTAL EXPENDITURES AND MANDATORY TRANSFERS __12,077.566.32 ~-1_.922,667.06 _ _2,484,324JJ_

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 To State Treasury- Lottery Funds/Regular

21,919.72
(5,420.96) _ _ _ _ _ __{i,~)

(60,071.08) 7,257.26

688,469.23

TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

16,494.16

(52,813.82)

688,469.23

TOTAL CURRENT
FUNDS
$2,762,844.39 0.00
8,855,633.00 169,000.00 0.00
1,308,460.65 1 ,007,646.42
0.00 168,217.04
0.00 0.00
182,250.77 0.00
49,320.87 14,503,373.14
1,077,795.39
15,581,168.53
6,517,510.44 0.00 0.00
928,283.01 906,252.95 2,518,880.12 1,719,995.25 1,970,968.66
0.00 14,561,890.43
1,022,667.06
0.00
15,584,557.49
688,469.23 (60,071.08) 29,176.98
(5,420.96) (4.6Q)
I
652,149.57

NET INCREASE (DECREASE) IN FUND BALANCES

-~J$<1_~,91~,U) _______j_2,314. 51 _ _$68fl,_4Q_!t,~3 - -$648,- 760r.6-1

998

FLOYD COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

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

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hosgital

Activities

$11,904,152.15

$114,896.88

23,651.09

53.78

TOTAL REVENUES AND OTHER ADDITIONS

11,927,803.24

114,950.66

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

11,984,465.96
5,420.96 4.60
1785.15

93,100.36

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

11,991,676.67

93,100.36

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers

TOTAL TRANSFERS AMONG FUNDS

0.00

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

(63,873.43)

21,850.30

ADJUSTMENTS/RECLASSIFICATIONS

BEGINNING FUND BALANCE

33,281.70

64,986.23

AUXILIARY ENTERPRISES
$0.00 1,077,795.39
8,954.76 1,086,750.15
1 ,022,667.06
1,697.50 1 ,024,364.56
(60,Q.71.0~
(60,071.08) 2,314.51
275,524.67

TOTAL
$12,019,049.03 1,077,795.39 0.00 0.00 0.00 0.00 0.00 32,659.63 0.00
13,129,504.05
12,077,566.32 1,022,667.06 0.00
5,420.96 4.60
3,482.65 0.00
13,1 09,141.59
0.00 (60,071.08)
(60,071.08)
(39,708.62)
0.00
373,792.60

FUND BALANCE, JUNE 30, 1997

-. __{$30,5.!i1 ]_3j ---~-$~,83..~~- ____ $27L8_~~U8 _ _ _$~~~..Q.8.3.~!ta

-----------~-

--~-----~--

---~ --~----

999

FLOYD COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

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 State of Georgia - Lottery Funds Equipment/Technology/Construction Trust Fund Federal Grants and Contracts State Grants and Contracts Private Gifts, Grants and Contracts Sales and Services of Educational Departments Library Fines Book Replacements Microfilm Charges Copy Sales Parking Fines Fees-Check Charges Fees-Interpreter Services Fees-Tests Revenues for Program Support Community Education Fees Other Sources Rent-Building Utilization Administrative Cost Allowance College Work-Study Program Supplemental Educ Opportunity Grants Pell Grants Program Veterans Administration Group Insurance Continuation Program Recycle Program Cash Over/Short (Fund 10 Only) Other Sources Student Activities - Other
Total Educational and General
Auxiliary Enterprises Food Services Sales - Snack Bar Other Income- Interest Income Stores and Shops Sales - Bookstore Commissions Other Service Units Data Card Student Transportation Fees BusNan Transportation -Auto Sales Vending Operations- Institution Sales Vending Operations - Contract
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

$2,598,960.04 38,274.00
111,480.85 6,776.00 7,353.50

$0.00

$2,598,960.04 38,274.00
111,480.85 6,776.00 7,353.50

8,736,233.00 95,400.00 24,000.00
169,000.00

1,308,460.65 1,007,646.42
168,217.04

8,736,233.00 95,400.00 24,000.00
169,000.00 1,308,460.65 1,007,646.42
168,217.04

3,884.30 271.03
1,609.75 3,762.47 1,261.00 1,586.00 1,151.96 2,583.00

3,884.30 271.03
1,609.75 3,762.47 1,261.00 1,586.00 1 '151.96 2,583.00

166,141.26

166,141.26

7,029.00

7,029.00

1,561.12 1,566.39 3,451.00
854.00 168.76 438.39 (2,062.37) 32,898.55
_________ M~O~

~~~-~-----

1 ,561.12 1,566.39 3,451.00
854.00 168.76 438.39 (2,062.37) 32,898.55 _____?.416.03

--- _.!_~.Q_19,__01_~03 --~4_8_42~~_.1_1_

14,503,373.14

127,439.28 165.00

127,439.28 165.00

854,099.80 1,211.44

854,099.80 1,211.44

66,113.90

66,113.90

141.75 8,407.76 7,857.79 _ _ _ _1b3~8-'-~?

-----~-------

141.75 8,407.76 7,857.79
-------12-,-35-8-.6.7-

___1,077, 7~__.3~ - - - - - - - - -0.-00- --

1,077,795.39

_$13,Q9MA~~ _ _$.?~4_8_1,32_4.11 _$_1M_j_j 68.53 ---~--------

1000

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

Quality Improvement

Quality Improvement

Division of Social & Cultural Studies

Social & Cultural Studies

Interpreter Training

Division of Natural Science, Math & Physical Education

Natural Science & Math

Physical Education

Medical College of Georgia - Dental Hygiene

Off Campus Centers

North Metro Tech

Etowah

Bremen

Division of Nursing

0

Department of Nursing

0

Physical Therapy Assistant Program

Division of Business & Career Program

Department of Business

Department of Business-SBDC Matching

Extended Learning

Extended Learning

Connecting Teacher/Tech Initiative

Community Education

Continuing Education-General

Continuing Education-Departmental

Continuing Education-Sponsored

Preparatory and Remedial Instruction

Division of Learning Support

Tutorial Center

TOTAL INSTRUCTION

ACADEMIC SUPPORT Libraries
Library Academic Administration
Vice President for Academic Affairs Post Secondary Readiness Enrichment Program

TOTAL ACADEMIC SUPPORT

FLOYD COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal

Services

-

~-

OBJECT -

C- -

L

A

S

S

I

F

I

C

A

TI --

O
-

N

Operating

Supplies &

Travel

_ Expe[lses

Equipment

$17,896.27
1 ,888,84 7.41 93,888.31
1'117,482.89 277,028.87 59.60
370,044.01 260,849.32 147,173.68
538,219.30 75,106.31
403,446.18 7,545.45
78,636.28 39,750.00
79,392.54 166,141.26
409,806.85 49,330.87
6,02_0,645.40

$0.00 9.00
66,996.86
81,409.18
348,450.00 49_6,865.04

$17,896.27
1 ,888,856.41 93,888.31
1 '117,482.89 344,025.73 59.60
370,044.01 260,849.32 147,173.68
538,219.30 156,515.49
403,446.18 7,545.45
78,636.28 39,750.00
79,392.54 166,141.26 348,450.00
409,806.85 49,330.87
_6,517,510.44

$0.00
1,832,665.42 68,113.49
1 ,070,689.53 303,632.16
360,100.62 202,747.66 127,959.12
517,783.82 128,245.83
385,975.45
53,330.85 39,750.00
79,392.54 106,453.72 290,979.11
392,991.41 49,330.87
6,010,141.60

$0.00
29,413.16 8,417.65
9,457.93 5,807.36
1,289.35 809.62
1,397.05
5,100.05 2,654.04
8,299.60 2,140.75
942.14

$17,896.27
26,777.83 17,357.17
37,335.43 34,586.21
59.60
8,654.04 57,292.04 17,817.51
14,181.90 18,834.56
9,171.13 5,404.70
24,363.29

3,965.60 3,225.03 6,811.23
89,730.56

55,721.94 54,245.86 10,004.21
409,703,69

$0.00
1,153.53 6,781.06
7,934.59

465,262.13
452,370.93 10,49.9!;
9g_,28~.Q1

465,262.13

452,370.93 _ _1 9c64_9.~5

0.00

928,283,Q1

320,264.25
349,460.54 4,995.21
674,720.00

2,986.72
6,668.84 324.42
9,979.98

37,839.19
96,241.55 3,647.32
137,728.06

104,171.97
1,683.00 105,854.97

FLOYD COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

--

~----

---- -- OBJECT----C- LASSIFICATIO----N Operating

Personal

Supplies &

Unrestricted EDUCATIONAL AND GENERAL EXPENDITURES (Contiuned)

Restricted

TotaL

Services

. __ Travel

--

Expenses

, , Equip!Jl~nt

STUDENT SERVICES

Student Services Administration

Student Affairs

Vice President for Student Affairs

29,238.53

29,238.53

20,813.67

1,995.08

6,429.78

Social and Cultural Development

Social and Cultural

52,765.33

52,765.33

48,307.01

722.75

1,962.57

1,773.00

Counseling and Career Guidance

Guidance Services

169,617.41

169,617.41

150,615.59

2,329.86

15,037.96

1,634.00

Student Activities

Student Activities

93,100.36

93,100.36

16,823.00

4,113.64

72,163.72

Financial Aid Administration

Financial Aid

114,223.92

114,223.92

97,266.33

540.98

16,416.61

Student Admissions

Admissions and Records

329,828.19

329,828.19

294,792.26

6,618.96

28,416.97

Retention Program

16,335.77

16,335.77

1,504.90

4,257.67

10,573.20

Disabilities Support Program

0

Disabilities Support Program

0

!'.)

TOTAL STUDENT SERVICES

101 '143.44 906,252.95

JOJ,.143.44

_97,3_5.35.

782.00

--- - 3,005.. 0~

---- ----------

0.00

~0~,252.95

7p,1_79.j_1

_.21 ,30.~<1

154,005,90_

3,407._0Q

INSTITUTIONAL SUPPORT Executive Management Office of President Human Resources Faculty/Staff Development Fiscal Operations VP for Business & Finance General Administration and Logistical Services Procurement Department of Campus Safety Central Stores Administrative Computing Support Computer Center Public Relations and Development Community Relations Mail Room

296,439.69 134,302.48 58,879.35
313,308.29
56,865.80 259,904.19
5,582.40
350,385.14
168,695.97 63,862.98

296,439.69 134,302.48 58,879.35
313,308.29
56,865.80 259,904.19
5,582.40
350,385.14
168,695.97 63,862.98

276,975.81 106,285.27 34,887.88
292,659.41
53,940.34 248,107.72
276,248.64
113,966.10

5,246.00 4,250.68 10,364.64 3,221.88
377.88
5,029.74 2,961.84

14,217.88 23,766.53 10,954.83
17,427.00
2,547.58 11,796.47 5,582.40
69,106.76
51,768.03 62,511.33

2,672.00 1,351.65

FLOYD COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

EDUCATIONAL AND GENERAL EXPENDITURES (Contiuned) INSTITUTIONAL SUPPORT (Continued) General Institution
ETACT Staff Benefits General Institutional Heritage Hall East Rome Institutional Reaserch College Work-Study Program Instructional Technology Project SACS Review

Unrestricted
193,000.00 167,806.95 139,154.90
4,752.00 128,585.64
8,019.71 123,168.52
22,899.70

Restricted 23,266.41

Total
193,000.00 167,806.95 139,154.90
4.752.00 128,585.64
31,286.12 123,168.52
22,899.70

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

Equipment _ _

167,806.95 123,117.87

620.00 1,564.93
121.75

6,807.10
113,753.12 4,752.00 2,003.84
31,286.12 68,013.06 22,777.95

186,192.90 24,781.78 1,899.00 55,155.46

TOTAL INSTITUTIONAL SUPPORT

2,495,613.71

23,266.41

2,518.~80.12

. 1,693,995.99

33,759.34

519,072,00

272,()52.79

OPERATION AND MAINTENANCE OF PLANT

Physical Plant Administration

Director of Physical Plant

0

Building & Equipment Maintenance

w0

Custodial Services

Utilities

Landscape and Grounds Maintenance

96,502.12 532,319.33 324,049.75 529,614.21 237,509.84

96,502.12 532,319.33 324,049.75 529,614.21 237,509.84

88,194.13 216,920.28 257,673.52
124,290.86

656.73

7,651.26 315,399.05
66,376.23 529,614.21 108,793.19

4,425.79

TOTAL OPERATION &MAINTENANCE OF PLANT

1,719,995.25

0.00

1 ,719,9~5,25

6_87,078.79

656.73

1,027,833.94

4,425.79

SCHOLARSHIPS, FELLOWSHIPS AND OTHER Scholarships Scholarships-Federal
SEOG PELL Scholarships-State H.O.P.E. Scholarhips Fee Waivers Scholarships-Private

6,776.00

32,948.00 1,253,991.24
657,442.42
19,811.00

32,948.00 1,253,991.24
657,442.42 6,776.00
19,81_1,00

32,948.00 1 ,253,991.24
657,442.42 6,776.00
19,811,00

TOTAL SCHOLARSHIPS AND FELLOWSHIPS
TOTAL EDUCATIONAL &GENERAL EXPENDITURES

6.n~.oQ 12,077,566:32

1,964,192.66 2,484,324.11

1,970,968.66 14,561 ,890.<43

0.00 9,793,415.49

0.00 155,487.55

1,970,968,66 4,219,312.25

0.00 393,675.14

AUXILIARY ENTERPRISES EXPENDITURES FOOD SERVICES
Snack Bar

TOTAL FOOD SERVICES

STORES AND SHOPS Bookstore

TOTAL STORES AND SHOPS

OTHER SERVICE UNITS T ransporation Vending

TOTAL OTHER SERVICE UNITS

0

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

0

~

TOTAL CURRENT FUND EXPENDITURES

FLOYD COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal -~ervices_

OBJECT CLASSIFICATION

Operating

Supplies &

Trayel

_Expeoses ~ _

Equiprnent

195,831.42 195,831.42

0.00

_1_!)~,831.4?
1~M31 ..'f?

9_5,0~5_.13_
-- - 9_5,Q55.~8

12.81 12.81

100,76~.03
---- _100,76}.03

0.00

820,307.61

_8_?Q,307.61_

1:34' 9_3t7?

_2,080.75

683_,2~2, 11

820,307.61

0.00

_8?0,3_()7,1

134_.934,72

2,080.?_

-683,292.14

0.00

1,940.72 4,587.31 6,528.03 1,022,667.06 $13,100,233.38

0.00 0.00 $2,484,324.11

1,940.72 - _4_.58"7.31

- 6,~2?._()3

0.00

1 .Q~.f3f37.06

229_,990.3Q

$15,!)84,557.49 $1 0,023,40q.]!l

1,940.72 - 4,587.31

0.00

- 6,528.03

2,09_3.~6-

- 790,583.2Q

$- 1.5. .7,5--61._-1--1-_- ---- $5,009,895.45

0.00 0.00 $393,675.14

' REVENUE
Student Fees Fees-Student Activities
Other Sources ' Advertising-Newspaper
Miscellaneous Revenue
TOTAL REVENUE
EXPENDITURES Intramural Athletics lntramurals Social and Entertainment Activities Culturai Events Entertainment College Lecture Series Student Government Student Activities Board Student Publications Newspaper Literary Magazine Student Handbook Other Identification Cards Activity Room Maintenance Graduation Honors Day Tower Hour Leadership Conference Family Night Ambassadors Odyssey Program Contingency Volunteer Program Lifestyles Off Campus Activities
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments- Prior Year
ENDING FUND BALANCE

FLOYD COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30, 1997

$2,042.90 1,373.13

$111,480.85 3,416.03

$114,896.88

21,081.88
2,610.23 5,991.41 2,962.22
6,792.88
12,749.47 8,313.95 4,238.68
2,778.30 5,959.61 7,546.17 1,356.78 3,969.69 1,611.34
95.20 362.20 160.22 476.54 2,494.32 317.82 1,231.45

21,081.88 11,563.86
6,792.88 25,302.10
28,359.64 93,100.36 21,796.52 64,986.23
_ _ _ _5.:...3,.78

1005

FLOYD COLLEGE

SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FEDERAL FUNDS College Work Study Program Supplemental Educ Opportunity Grants Pell Grants Program Pell Grants Program-Prior Year Energy Grant E435786 U.S. Department of Interior

FUND BALANCE JULY 1, 1996
($3,178.25) (262.50)
(87,787.19) 863.28
(98,296.57) (5,000.00)

RECEIPTS
$28,005.79 32,610.33
1,158,383.55 (2,602.67)
7,000.00

DEDUCTIONS/TRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

$23,266.41 31,328.00
1,255,894.99 (2,028.75)

$1,561.12 1,566.39 3,451.00

($0.00) ($546.56) ($188,749.63) $289.36 ($98,296.57) $2,000.00

TOTAL FEDERAL FUNDS

(193,661.24)

1,223,397.00

1,308,460.65

6,578.51

(285,303.40)

STATE FUNDS Georgia Tech/NTU Continuing Ed. Program GSAMS/DOAS Program Grant Police Academy Georgia Incentive Scholarship Tallatoona Economic Opportunity Small Business Development Center#61 Small Business Development Center #62 Vocational Rehabilitation Health Sciences Technician Summer Youth Serve America HOPE Scholarship Post Secondary Options GED Certificate Trade Adjustment Act Peach Georgia Forrestry Commission

4,899.67 216.98
(125,594.76) 5,588.46 (558.43)
(30,402.65) (13,947.39) (11,344.79)
(166.39) 384.25
70.00 (139,130.57)
(24,149.00) (68,937.93) (25,669.61)
(1,262.15) (1 0,000.00)

11,500.00 (216.98)
339,596.63 16,491.00 567.43 51,150.09 20,849.91 22,018.19 166.39 (384.25) (70.00)
615,835.62 11,160.00 68,937.93 69,362.68
10,000.00

5,942.70
224,927.13 20,392.00 9.00 56,783.94 60,796.23 11,516.96
540,922.21 11,160.00 40,350.00 34,846.25

10,456.97 0.00
(1 0,925.26) 1,687.46 0.00
(36,036.50) (53,893.71)
(843.56) 0.00 0.00 0.00
(64,217.16) (24,149.00) (40,350.00)
8,846.82 (1,262.15)
0.00

TOTAL STATE FUNDS

(440,004.31)

1,236,964.64

1,007,646.42

0.00

(210,686.09)

PRIVATE FUNDS National Youth Sports Program #26 National Youth Sports Program #25 Humana Hospital Nursing Georgia History Day Temple-Inland Foundation Foundation Scholars Floyd College Endowment MCG Dental Hygiene Redmond Regional Scholarship Floyd Medical Center-PTA Program Floyd Medical Center Redmond Regional Tuition Assistance Floyd Medical Center Tuition Assistance

682.72 (1,737.64)
(541.22) 484.49 122.12
(929.59) (15,142.92) 14,738.69
(33.41) (1,835.38) -~~(49;3_:8_4.)

43,349.00 50,107.74
541.22 (484.49) (122.12)
2,961.72

23,302.75 43,694.11
16,711.00 2,500.00 600.00

57,720.00 33.41
1,692.75 493.84 ---- --- ---~--

81,409.18
- --------------

---------~

20,728.97 4,675.99 0.00 0.00 0.00
(16,711.00) (2,500.00) 1,432.13
(15,142.92) (8,950.49) 0.00 (142.63) 0.00

TOTAL PRIVATE FUNDS

______(4,6_8_:98) ____1?~~~~_3.:9_? _____ _168_.2_1L04_ - - - - - 0.00

(16,609.95)

ENDOWMENT FUNDS Floyd, Polk, Chattooga Medical Scholarship
TOTAL ENDOWMENT FUNDS

_ _ _ _1,69;3JQ_ --------- ----- - - - - - - - - - - - - ---------------

1,693.70

_ _ _ 0.00 0.00 1~l:ZQ

- - - - - - - - - - - - - --~----------

----------0-.0-0- -~____1_._693.70

TOTAL RESTRICTED FUNDS-CASH BASIS

___j$_~,_95_7__:8.3)

$2,616,654.71

-_- - -$-2-.4-8-4-,3-2-<-U- _- 1-_-

_____ $6"5L8,.51_
------------

AMOUNTS EXPENDED BUT NOT REIMBURSED

-~~Z1L1!

($510,905.74) 562,717.14

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

s_:.H_,869.45

---- -$;-3~-1_-]_-9-,3-]J,-8t-i

_.32A_8-t,_32_4J 1_
----------

__ _____$M7~ti1_
--------

=--51,811.40

1006

FLOYD COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

BEGINNING FUND BALANCE Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS
TOTAL ADDITIONS
DEDUCTIONS
TOTAL DEDUCTIONS TRANSFERS AMONG FUNDS
Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $0;00

ENDOWMENT FUNDS
$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 0.00 20,000.00 0.00 0.00 0.00 0.00
0.00
0.00
~20,000.00

1007

FLOYD COLLEGE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

ENDOWMENT FUNDS Restricted As To Income Floyd, Polk, Chattooga, Medical Scholarship

$20,000.00

TOTAL ENDOWMENT FUNDS

20,000.00

TOTAL PUBLIC TRUST FUNDS

~20,000.00

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE & TRANSFERS _..!lj~E 30, 1Jt9L

$0.00 0.00
~0.00

$0.00 0.00
~0.00

$0.00

$20,000.00

0.00

20,000.00

~0.00 ____i20,000.00

1008

FLOYD COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS ~tate Appropriations General Funds Lottery Funds Major Repair/Rehabilitation Funds Interest Income Salvage Sales
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Buildings Heritage Hall- Roof Replacement (MRRF 87-9701) Library- Chiller Replacement (MRRF 87-9702) Total Buildings
Improvements Other Than Buildings Repair of Lake Dam (MRRF 87-9703)
Total Improvements Other Than Buildings
Equipment Lottery Equipment (Lottery) Walraven Building - Debit Card System
Total Equipment
Expenditures Not To Be Capitalized Walraven Classroom Building - MicroBiology Lab (Lottery) Repair of Lake Dam (MRRF 87 -9703) Lottery Equipment (Lottery)
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Fund Balance (Surplus) 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 To State Treasury- Lottery Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

$0.00 131,000.00 633,500.00
5,715.54 4,607.50
774,823.04

$0.00 0.00

24,770.00

362,938.00

387,708.00

0.00

244,151.62

244,151.62

0.00

69,734.28

10,323.04

80,057.32

0.00

55,162.62

5,066.40

6,103.10

66,332.12

0.00

778,249.06

0.00

0.00

17,850.65 2,065.68

8,023.89

(11,142.46)
-~~-------

5,347.85

8'-023.~g_

--~--~$!i,:I4?~1l5 - - $8,02~Jl.9_

~--------

-~-------

Total

RENEWALS AND REPLACEMENTS

$0.00 131,000.00 633,500.00
5,715.54 4,607.50
774,823.04

$0.00 0.00

24,770.00 362,938.00 387,708.00
244,151.62 244,151.62
69,734.28 10,323.04 80,057.32
55,162.62 5,066.40 6,103.10
66,332.12
778,249.06

0.00 0.00 115,426.96 115,426.96
0.00 115,426.96

0.00 0.00
0.00
25,874.54 2,065.68
(11,142.46) 0.00
5,347.85 8,023,?9
$13~~71.74.

60,071.08 60,071.08 52,120.69
(3,235.19) _(iJ.35.19)

1009

FLOYD COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

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
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$18,412,633.45 0.00

$18,412,633.45

$308,061.58 85,613.56

393,675.14 208,783.46 711,916.94 115,426.96
20,914.22
336,356.67

1,450,716.72
336,356.67 19,526,993.50
0.00 $19,526,993.50

1010

FLOYD COLLEGE
SCHEDULE OF INVESTMENT IN PlANT Year Ended June 30. 1997

lAND Main Campus And Other

YEAR

INVESTMENT

ACQUIRED JULY 1, 1996

$569,490.00

ADDITIONS

ADJUSTMENTS/ INVESTMENT

DEDUCTIONS TRANSFERS

JUNE30~97

$0.00

$0.00

$0.00

$569,490.00

TOTAL lAND

569,490.00

0.00

0.00

0.00

569,490.00

BUILDINGS 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 AA Gazebo Heritage Hall and Annex Classroom/Student Center Etowach Center

1970 1970 1970 1980 1970 1972 1972 1974 1974 1980 1975 1990 1991 1994 1996 1995

743,954.71 1,934,351.01
300,000.00 1,986,635.69
171,925.23 12,286.16 3,139.23
2,609,595.60 128,217.42 206,394.81 651,081.87 904,409.23 9,373.29
2,089,118.72 66,360.00 50,000.00

362,938.00
24,770.00 208,783.46

743,954.71 1,934,351.01
300,000.00 1,986,635.69
171,925.23 12,286.16 3,139.23
2,972,533.60 128,217.42 206,394.81 651,081.87 904,409.23 9,373.29
2,113,888.72 275,143.46 50,000.00

TOTAL BUILDINGS

11,866,842.97

596,491.46

0.00

0.00

12,463,334.43

IMPROVEMENTS OTHER THAN BUILDINGS Landscaping Gas Distribution Electrical Distribution System Mechanical Systems Design Parking Lots and Roadways Sidewalks Outdoor Lights Water Distribution System Sewage Drainage System Gasoline Storage Tank and Pump Maintenance Fencing Baseball and Boat Fencing Irrigation System Tennis Courts Pavilion Flag Poles Outdoor Sign Heritage Hall Parking Lot Fitness Trail Visible Alarm System Sign age Lake Dam Canoe Docks

86,038.89 12.400.00 73,058.99 39,417.40 112,501.92 12,195.00 43,585.00 24,218.00 130,625.80
1,890.00 1,710.52 8,789.60 33,686.11 98,216.61 11,784.81 4,056.25 30,490.50 32,060.72 5,920.14 153,607.00 19,508.28
~--~4._6:'!,8;3

244,151.62
~---~~-

------

86,038.89 12,400.00 73,058.99 39,417.40 112,501.92 12,195.00 43,585.00 24,218.00 130,625.80
1,890.00 1,710.52 8,789.60 33,686.11 98,216.61 11,784.81 4,056.25 30,490.50 32,060.72 5,920.14 153,607.00 19,508.28 244,151.62
~____i,_664.83

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

- - 940,1~~.3]

-~:'!,1_51_,61_

- - - - - - -0.00-

0.00
--~----------

1,184,577.99

LIBRARY COLLECTIONS General Collections Donations

1,530,469.88
-----------

85,613.58

----~-

1,616,083.46 0.00

TOTAL LIBRARY COLLECTIONS

_ _1_,5_30.~~~8_ ---~.613.58

0.00 - - - - - 0.0-0

1,616,083.46

1011

EQUIPMENT Administrative Building Auxilliary Services Academic Building Library Language Laboratory Physical Education Maintenance Motor Vehicle/Buses Motor Vehicle/Trucks Motor Vehicle/Tractors F Wing Administrative Building Etowah New Administrative Annex Library NCR Computer Computer Hardware Astronomy North Metro Tech Heritage Hall Annex Heritage Hall Main Building Haralson Center Lottery Equipment
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

FLOYD COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

YEAR

INVESTMENT

ACQUIRED JULY 1,1996

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

600,165.78 32,728.97
606,861.71 297,401.20
43,387.00 140,879.83
93,344.63 41,461.84 196,898.75 162,414.54 109,758.80 99,951.35 144,172.17 26,804.39 315,441.21 36,744.00 12,144.23 102,165.85 82,955.43
359,722.55
3,505,404.23
~18,412,633.45

3,567.17
384,902.38 39,066.65
7,388.40 11,425.79

2,050.68
62,430.64 5,807.43
27,593.72 221,597.56

3,434.64 8,598.60 6,521.52

1,099.00 6,158.78

2,303.76 1,107.76 25,050.05 31,093.34

3,005.86 6,613.00

524,460.06
~1.450,716.72

336,356.67
~336,356.67

601,682.27 32,728.97
929,333.45 330,660.42
43,387.00 120,674.51 (116,827.14)
41,461.84 196,898.75 162,414.54 112,094.44 108,549.95 144,534.91
26,804.39 315,441.21
36,744.00 14,447.99 100,267.75 101,392.48 31,093.34 359,722.55

0.00

3,693,507.62

$0.00 _ji19,526,993.50

1012

FLOYD COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSIT H PER Club
' Ambassador's Club Floyd College Choir Student Nurses Club (Fans) Baptist Student Union College Prep Success Seminar Nursing Class of 1996 Nursing Class of 1995 Nursing Cans '94-95 Geology Wyoming Trip PSI BETA Environmental Club Collegiate Sports Festival PHI THETA KAPPA VI P's Mental Health Club Black Awareness Club Loan Matching Fund Nursing Class of 1997 Political Science Club Nursing Class of 1998 S B D C Special Funds Literary Meet Alumni Association Course Participation Fees Course Participation Fees- BANNER Athletic Events Reunds to External Agency Public Service - Coordination of Services Continuing Education - GAEA
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Kiwanis Scholarships GA Nursing Home Association Cedartown High School Regents Scholarship Mount Vernon Mills Foundation Junior Service League AT&T Tuition Assistance Chapter 31 M.A. Johns Scholarship Lorsan JTPA Reichhold Scholarship Inland Container Corporation American Legion Scholarship Quota Club of Rome Cartersville Medical Center Scholarship Chick-fil-a Scholarship Job Training Partnership Act (JTPA) Zartic Inc. Scholarship Bowden Merchants Association Vern & Gaynell Grizzard Scholarship

FUND BALANCE JULY 1, 1996
$2,630.33 87.98
(388.18) 801.98
92.47 46.00 757.73 1,066.89 144.22
0.00 483.99
0.00 0.00 715.80 1,159.50 155.22 426.93 12,672.77 876.52 30.00 0.00 15,492.65 2,432.72 420.64 5,633.50 0.00 9,538.44 0.00 95.86 549.00
55,922.96

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

$368.73 142.00 4.76
1,194.05 50.00 0.00 0.00 0.00 0.00
3,300.00 423.90 250.00
3,305.00 599.15 50.00 0.00
1'126.75 (627.15) 770.01 1,182.39 3,433.46 6,925.00 (2,126.00)
0.00 7,190.00 7,232.87 46,773.25 7,624.31 7,764.27
0.00

$4,575.16 106.00 6.17
1,450.10 7.30 0.00
68.46 0.00
144.22 1,300.00
395.09 0.00
3,305.00 410.27 0.00 0.00 674.89 60.00
1,272.98 518.92 875.13
5,259.74 0.00 0.00
5,421.00 0.00
48,045.60 7,764.81 8,106.94 0.00

($1 ,576.1 0) 123.98 (389.59) 545.93 135.17 46.00 689.27
1,066.89 0.00
2,000.00 512.80 250.00 0.00 904.68
1,209.50 155.22 878.79
11,985.62 373.55 693.47
2,558.33 17,157.91
306.72 420.64 7,402.50 7,232.87 8,266.09 (140.50) (246.81) 549.00

96,956.75

89,767.78

63,111.93

(500.00) 10.17 (50.00)
2,100.00 86.57
750.00 (217.50) (968.60) 704.34 (1 ,356.00)
0.00 2,149.63
337.13 1,145.17 (1 ,251.76)
738.57 245.80 1,100.00 (2,675.00) 295.00

500.00 0.00 0.00
3,100.00 3,733.33 1,000.00
0.00 3,650.21
0.00 1,542.54 2,500.00
0.00 0.00 0.00 1,105.57 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 2,100.00 3,819.90 0.00 0.00 0.00 0.00 (442.46) 2,500.00 2,149.63 0.00 0.00 0.00 0.00 (11.69) 0.00 0.00 0.00

0.00 10.17 (50.00) 3,100.00
0.00 1,750.00 (217.50) 2,681.61
704.34 629.00
0.00 0.00 337.13 1,145.17 (146.19) 738.57 257.49 1,100.00 (2,675.00) 295.00

1013

FLOYD COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUND BALANCE

JULY 1, 1996

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued)

Future Business Leaders

226.00

Braly Scholarship Fund

5.00

Mckay Memorial Scholarship

395.68

Huntsman Chemical Corporation

1,050.00

Appleby Scholarship-Fouche

7,000.00

Rainbow Fund

227.75

Rome Rotary Club Scholarship

333.00

Bio Medical Tuition Assistance

34.93

U S G Industries

(1 ,957.35)

Kroger Scholarship

650.00

Cedartown Junior Service League

500.00

American Legion Ladies Auxiliary Scholarship

(499.89)

Best Silver Club

412.16

Baptist Medical Center

500.00

FC Foundation Scholarship

(822.00)

Chiaha Scholarship

800.08

PEO Scholarship

381.00

City of Rome

(572.00)

Pickens County Scholarship

500.00

Alliance Tuition Program

(203.00)

Bell South Scholarship

0.00

40/8 Scholarship

83.28

North Metro Tech Credit

(2,044.25)

Optimist Club Scholarship

1,000.00

Gordon Central H.S. Media

200.00

North Cobb H.S. Scholarship

100.00

Esserman Scholarship

82.00

Kid's Chance

520.00

Women of the Moose

250.49

Tallatoona Head Start

0.00

Navy Tuition Assistance Plan

(330.00)

Army Tuition Assistance Plan

(108.75)

Linda Thompson Scholarship

(667.00)

Bryant Jordan Scholar Athlete Program

500.00

National Honor Society

750.00

TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

11,940.65

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 3Q,_j 997

0.00 0.00 0.00 0.00 5,100.00 0.00 0.00 758.81 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,397.00 0.00 0.00 923.63 0.00 4,981.35 0.00 0.00 0.00 0.00 0.00 0.00 9,157.00 112.50 108.75 0.00 0.00 1,150.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (254.25) 125.00 500.00 0.00 0.00 0.00 (825.00) 0.00 0.00 2,947.00 0.00 0.00 (38.50) (132.63) 3,960.00 0.00 200.00 0.00 82.00 0.00 250.49 161.00 0.00 0.00 0.00 500.00 1,150.00

226.00 5.00
395.68 1,050.00 12,100.00
227.75 333.00 793.74 (1 ,703.10) 525.00
0.00 (499.89) 412.16 500.00
3.00 800.08 381.00 (122.00) 500.00 (203.00) 962.13 215.91 (1 ,022.90) 1,000.00
0.00 100.00
0.00 520.00
0.00 8,996.00
(217.50) 0.00
(667.00) 0.00
750.00

42,820.69

18,740.49

36,020.85

1014

FLOYD COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

PAYROLL OPERATIONS Payroll Deductions
I Federal Income Tax With holdings State Income Tax With holdings FICA FICA-Medicare Group Health Insurance Group Life Insurance Group Life Insurance-Family Group Dental Insurance Long Term Disability Insurance Long Term Disability lnsurance2 Defined Contribution Teacher Retirement Retirement Plan 1-TIAA Retirement Plan 2-VALIC Retirement Plan 3 Retirement Plan 4 Retirement Plan 5 Long Term Disability 3 Long Term Disability 4 Credit Union United Way of Floyd County Floyd College Foundation Garnishments Tax Levies Lincoln National Tax Sheltered Annuities Liberty National Tax Sheltered Annuities AAUP
Employer Liability FICA FICA-Medicare Group Health Insurance Group Life Insurance Teacher Retirement Retirement Option 1 TRS-TIAA Retirement Option 2 TRS-TIAA Retirement Option 3 TRS Retirement Option 4 TRS Retirement Option 5 TRS Retirement Plan 1-TIAA Retirement Plan 2-VALIC Retirement Plan 3 Retirement Plan 4
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1, 1996

RECEIPTS

DISBURSEMENTS

FUND BALANCE
JUNE~O. 1997~

0.00 0.00 0.00 0.00 6,940.20 1,436.08 267.90 2,675.40 218.76 390.70 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6.67 119.92 0.00 0.00 0.00 0.00 0.00 (75.60) 0.00 0.50

814,571.97 296,691.88 407,884.10 107,718.72 179,880.50
28,572.56 6,866.70
59,656.80 3,116.18 8,132.98
36,211.56 271;587.43
40,660.65 18,930.56
678.37 1,593.31 41,420.71
859.34 2,133.99 250,750.71 5,875.90 4,721.42 5,548.72
0.00 100,933.26
3,201.00 2,481.50

814,379.82 296,629.21 407,884.10 107,695.88 175,690.70
28,702.68 6,664.60
58,240.60 3,105.98 8,065.28
36,093.43 271,587.43
40,660.65 18,930.56
678.37 1,593.31 41,420.71
849.23 2,050.39 250,750.71 5,875.90 4,721.43 5,548.72
0.00 100,857.66
3,201.00 2,482.00

192.15 62.67 0.00 22.84
11,130.00 1,305.96 470.00 4,091.60 228.96 458.40 118.13 0.00 0.00 0.00 0.00 0.00 0.00 16.78 203.52 0.00 0.00 (0.01) 0.00 0.00 0.00 0.00 0.00

0.00 0.00 28,907.20 1,276.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
----~--~-

107,718.72 727,831.52
32,693.65 695,042.58
45,371.71 17,516.69
821.13 2,107.28
0.00 1,258.60 4,326.90
375.92 751.92
-~--------

107,695.88 722,436.80
32,475.15 694,337.69
45,371.71 17,516.69
821.13 2,107.28
0.00 1,258.60 4,326.90
375.92 751.92

~~___i~,.!_~4.23_ ____42~.497.44 _ _ 4,32~,836:91.

0.00 22.84 34,301.92 1,495.00 704.89
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
54,825.65

_.-_- -_-$-1-1Q-,Q--Z-7--.8--4- -_- -_-$-A-,4-7-9-,27-4-J-ll3- - _ - _$- AA- 3.2-d_- ~.2-9 _ __$j_5~Jl58.43._

1015

THIS PAGE LEFT BLANK
1016

Gainesville College
FINANCIAL REPORT
For the Year Ended June 30, 1997

Martha T. Nesbitt
President

GAINESVILLE COLLEGE Gainesville, Georgia
J. Bob Howington
Vice President for Business Affairs

1017

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

GAINESVILLE BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises RESTRICTED

TOTAL

$1 ,009,025.60 $1,009,025.60

$481,294.12 9,250.35
64,102.33
$554,646.80

($1 00,584.84) 106,484.18
$5,899.34

$1,389,734.88 $0.00
115,734.53 0.00
64,102.33 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
$1,569,571.74

$530,290.04

$4,357.14

408,132.30 938,422.34

4,357.14

$0.00 0.00

$534,647.18 0.00 0.00 0.00
408,132.30 0.00
942,779.48

48,455.30 4,139.29
18,008.67

64,102.33
486,073.38 113.95

0.00 64,102.33
0.00 534,528.68
4,253.24 0.00
18,008.67 0.00

5,899.34

---------

-~-------

------~-

5,899.34 0.00 0.00 0.00

70,603.26
---~---~

550,289.66
------------

- - -5,-89-9.3-4

626,792.26

_!_1_._09~!0_2_i)_Q
--~---~~---

-_$-5_<-t_,-646-__,-_1!-Q

-~------~5-~~-~"-3-4

____!1_,569,571.74

1018

COLLEGE SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGENCY FUNDS

$0.00

$10,722.50

$180,815.78

$531,624.42

$0.00

$145,501.94

105,849.29 14,266,465.28
560,390.03 1,570,986.46 3,510,084.02

$0.00 $0.00

$10,722.50

$180,815.78

$531,624.42 $20,013,775.08

$0.00

$180,815.78

$0.00

$0.00

$145,501.94 $0.00

0.00

0.00

180,815.78

0.00

145,501.94

0.00

145,501.94

531,624.42

20,013,775.08

10,722.50

0.00

10,722.50

0.00

531,624.42

20,013,775.08

0.00

1019

GAINESVILLE
STATEMENT OF CHANGES Year Ended

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations
Unexpended Plant Funds- EITICI Trust Fund
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

Enter:erises

FUNDS RESTRICTED

$12,468,002.09

$0.00 1,011 '720.45

$0.00

767,870.87 901,266.06 60,774.26 100,000.00
410.85

18,689.85

106.32

106,484.18

TOTAL REVENUES AND OTHER ADDITIONS

12,486,691.94

1,011,826.77

1,936,806.22

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus- Prior Year To State Treasury- General Funds To State Treasury- LotteryFunds/Regular 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

12,457,521.58 10,293.59 1,054.00

922,075.62

1,846,510.00 7,264.74

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

12,468,869.17

922,075.62

1,853,774.74

NET INCREASE IN FUND BALANCES BEFORE TRANSFERS

17,822.77

89,751.15

83,031.48

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

(259, 719.34)

TOTAL TRANSFERS AMONG FUNDS

0.00

(259,719.34)

0.00

NET INCREASE (DECREASE) IN FUND BALANCES ADJUSTMENTS/RECLASSIFICATIONS

17,822.77
--------

(169,968.19)

83,031.48 (92,325.31)

BEGINNING FUND BALANCE FUND BALANCES, JUNE 30, 1997

52,780.49
-------~
_ ____EO.~Q.3.26
--~-----

720,257.85

15,193.17

$550,289.6~- _ ___!?,899.34

TOTAL CURRENT
FUNDS
$12,468,002.09 1,011 '720.45 0.00 0.00 767,810.87 901,266.06 60,774.26 100,000.00 410.85 0.00 0.00 0.00 18,796.17 0.00 106,484.18
15,435,324.93
14,304,031.58 922,075.62 7,264.74
10,293.59 0.00 0.00 0.00
1,054.00
0.00 0.00 0.00 0.00
15,244,719.53
190,605.40
0.00 (259,719.34)
(259,719.34)
(69,113.94)
(92,325.31)
788,231.51
$626,792.26_

1020

COLLEGE
IN FUND BALANCES June 30, 1997

LOAN FUNDS $0.00

ENDOWMENT FUNDS
$0.00

Unexpended

PLANT FUNDS Renewals And RE!placements

$0.00

$0.00

402,000.00

Investment In Plant
$0.00

0.00

37,983.82

0.00

439,983.82

1,505,085.94

0.00

1,505,085.94

107.64

646,252.89

217,294.65

0.00

0.00

646,360.53

0.00

217,294.65

0.00

0.00

(206,376.71) - - - - - 0.00

1,287,791.29

206,269.07

0.00

0.00

206,269.07

0.00 ___________(l._DQ _________j!_D7.64)

53,450.27

53,450.27

0.00

_ _5_3.:._,450.27

1,287,791.29

-------

10,722.50

107.64

478,174.15

18,725,983.79

1021

GAINESVILLE COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Equipment/Technology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues
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 Hospital and Clinics Total Educational and General 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 To State Treasury- Lottery Funds/Regular
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

UNRESTRICTED

EDUCATIONAL

AUXILIARY

&GENERAL

ENTERPRISES

RESTRICTED

$2,819,094.25 9,036,458.00 134,000.00 7,264.74
33,923.50

$0.00

$0.00

760,606.13 925,129.61
60,774.26 100,000.00

348,306.96 88,954.64
12,468,002.09 0.00
12,468,002.09

0.00 1,011,720.45 1,011 '720.45

1,846,510.00 1,846,510.00

6,221,467.47
77,963.23 1,760,754.03 1 '128,729.76 1,850,905.59 1,377,636.50
40,065.00
12,457,521.58
0.00

0.00 922,075.62

202,266.87
11,191.00 100,000.00
37,414.52 1,495,637.61 1,846,510.00

12,457,521.58
17,635.85 (1 0,293.59)
7,342.26

922,075.62

1,846,510.00

(259,719.34) 106.32

83,031.48

(259,613.02)

83,031.48

TOTAL CURRENT
FUNDS
$2,819,094.25 0.00
9,036,458.00 134,000.00 0.00 767,870.87 925,129.61 60,774.26 133,923.50
0.00 0.00
348,306.96 0.00
88,954.64 14,314,512.09
1,011 '720.45
15,326,232.54
6,423, 734.34 0.00
77,963.23 1,771,945.03 1,228, 729.76 1,888,320.11 1,377,636.50 1,535,702.61
0.00 14,304,031.58
922,075.62
0.00
15,226,107.20
83,031.48 (259,719.34)
17,742.17
(1 0,293.59) 0.00
I
(169,239.28)

NET INCREASE (DECREASE) IN FUND BALANCES

$17,822.77

($169,968.19)

$83,031.48 _ _ _($69,113.94)

1022

GAINESVILLE COLLEGE

SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

R!iVENUES 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

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hospital

Activities

$12,307,718.94

$160,283.15

17,749.95

939.90

TOTAL REVENUES AND OTHER ADDITIONS

12,325,468.89

161,223.05

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

12,306,788.22
10,293.59 1,006.00

150,733.36 48.00

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

12,318,087.81

150,781.36

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers

TOTAL TRANSFERS AMONG FUNDS

0.00

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

7,381.08

10,441.69

ADJUSTMENTS/RECLASSIFICATIONS

BEGINNING FUND BALANCE

14,766.88

38,013.61

AUXILIARY ENTERPRISES
$0.00 1,011,720.45
106.32 1,011,826.77

TOTAL
$12,468,002.09 1,011,720.45 0.00 0.00 0.00 0.00 0.00 18,796.17 0.00
13,498,518.71

922,075.62 922,075.62

12,457,521.58 922,075.62 0.00 0.00 10,293.59 0 1,054.00 0.00
13,390,944.79

(259,719.34)

0.00 (259,719.34)

(259,719.34)

(259,719.34)

(169,968.19)

(152, 145.42)

0.00

720,257.85

773,038.34

-----

FUND BALANCE, JUNE 30, 1997

~5~0,289.66

- ~-1?20,892.92

1023

GAINESVILLE COLLEGE
SCHEDULE OF CURRENT 'FUNDS REVENUES Year Ended June 30, 1997

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 EquipmenVTechnology/Construction Trust Fund Gifts, Grants, and Contracts Federal Grants and Contracts State Grants and Contracts Local Grants and Contracts Private Gifts, Grants, and Contracts Sales and Services of Educational Departments Fines/Xerox Copies Fees Transcript Fee Application Fees Check Service Charges Revenues for Program Support Continuing Education Fees Other Sources 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 Bus and Van Rents Vending Operations- Institution Sales
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

$2,496,868.50 105,570.10 2,296.00 152,648.50 40,065.00 21,646.15
8, 759,618.00 105,340.00 171,500.00 134,000.00
7,264.74
0.00 33,923.50
12,572.61
36,497.00 1,000.00
298,237.35
7,634.65 81,319.99
12,468,002.09

$0.00
760,606.13 925,129.61
60,774.26 100,000.00
1 ,846,510.00

$2,496,868.50 105,570.10 2,296.00 152,648.50 40,065.00 21,646.15
8,759,618.00 105,340.00 171,500.00 134,000.00 0.00 767,870.87 925,129.61 60,774.26 133,923.50
12,572.61 0.00
36,497.00 1,000.00 0.00
298,237.35 0.00
7,634.65 81,319.99
14,314,512.09

120,085.12 8,386.92
848,481.78 8,386.92

120,085.12 8,386.92
848,481.78 8,386.92

5,497.10 20,882.61
-------- ---- ------- ------
1,011,720.45
--------- ------------

5,497.10 20,882.61 1,011,720.45

--$!2.Q8~ 0_67 .~9

$1 ,846,51Q.O()_ _ _H5,326,?32.~i

------------- -------------

1024

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

Division Of Humanities

General Dept

Department of Speech & Fine Arts

Department of Speech & Fine Arts & Drama

Division of Natural Science

Department of Mathematics

Dept of Physical Education

Division of Social Science

Division of Business Administration

Department of Extended Learning

Department of Extended Learning

Night School

0,._,
Ul

Forsyth County-Off Campus Distance Learning

Community Education

Dept of Continuing Education

Preparatory and Remedial Instruct

Division of Special Studies

TOTAL INSTRUCTION

PUBLIC SERVICE Community Services Conferences and Workshops

TOTAL PUBLIC SERVICE

GAINESVILLE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Openiting

Supplies &

Travel

Exr>e11ses .

.. . E::quipiTIE!nt

$866,501.68 534,855.80 124,317.50
1,054,452.41 761,697.08 500,157.92 925,238.51 580,052.48
13,706.41 75,113.95 56,125.01
356,069.24
373,179.48
6,221,467.47

$0.00 63,335.26 34,704.68
104,226.93 202,266.87

$866,501.68 534,855.80 187,652.76
1,089,157.09 761,697.08 500,157.92 925,238.51 580,052.48
13,706.41 75,113.95 56,125.01
460,296.17
373,179.48
6,423,734.34

$840,656.36 488,006.20 140,255.06 958,750.06 667,434.26 431 '143.62 900,606.48 555,567.28
12,405.55 69,670.65 47,498.78
222,854.22
368,818.48
5,703,667.00

77,963.23 77,963.23

77,963.23

76,549.54

0.00

77,963.23

76,549.54

$2,358.44 2,457.77 146.00 3,398.07 4,639.51 2,061.93 6,362.77 4,959.25
40.00 2,728.95 1,390.06
4,388.87
424.46
35,356.08

$23,486.88 28,093.83 42,027.70
109,669.97 49,456.81 39,143.95 17,115.73 15,683.18
1,260.86 2,714.35 7,236.17
233,053.08
3,936.54
572,879.05

$16,298.00 5,224.00
17,338.99 40,166.50 27,808.42
1,153.53 3,842.77
111,832.21

1,413.69

0.00

1,413.69

0.00

GAINESVILLE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

ACADEMIC SUPPORT

Libraries

Learning Resource Center

General Dept

Hosch Library

411,279.05

Media Services

41,393.42

North GA College

Academic Computing Support

Computer Services

535,649.20

Computer Services/Academic/Instructional Tech.

77,890.93

Ancillary Support

Academic Computing, Tutoring & Testing

339,038.57

Academic Administration

...
0

VP For Academic Affairs Academic Events

1\l

Professional Development

Ol

Distinguished Teacher

208,888.16 7,868.73
78,144.87 45,000.00

International Program

8,811.10

Connecting Teachers/Tech

6,790.00

Restricted
6,691.00 4,500.00

Total
411,279.05 41,393.42
542,340.20 77,890.93
339,038.57 213,388.16
7,868.73 78,144.87 45,000.00
8,811.10 6,790.00

Personal Services

OBJECT CLASSIFICATION

-

- ---- - --- ---- --

--- --- ----- ----- -------- ------

Operating

Supplies &

Travel

_ E_)(pen_ses

Eq1JipfT1ent

301,414.43 35,388.52
129,198.95
321,089.40 174,171.59
12,864.28 43,424.85
8,811.10 1,614.76

1,580.94

45,968.35 6,004.90

512.48
27.00 1,602.06 21,145.79 1,575.15
... 57-5-.-2--4.

32,735.53 77,890.93
12,922.17
24,530.61 7,868.73
23,491.80
4,600.00

62,315.33
379,893.24 5,000.00
13,083.90 20,643.00

TOTAL ACADEMIC SUPPORT

1'760, 754.03

11 '191.00

1,771,945.03

1,027,977.88

----------- ------------------ --

27,018.66

236,013.02

480,935.47

- - --

--- --- ------------ ---

STUDENT SERVICES Student Services Administration Student Affairs Student Activities Orientation Program Counseling And Career Guidance Counseling & Career Guidance Minority Advising Compass Testing
Financial Aid Administration Director Of Financial Aid Student Admissions Office of Admissions Student Admissions Student Records Office of Registrar

206,054.69 150,733.36
115.30
191,553.23 59,711.30 4,402.64
200,056.41
118,710.07
197,392.76
---- - - - - - - - - -

100,000.00

306,054.69 150,733.36
115.30
191,553.23 59,711.30 4,402.64
200,056.41
118,710.07
197,392.76

242,798.28 665.00
178,916.23 54,114.64
181,630.04 88,365.05
179,932.44

5,934.69 1,271.67
2,006.58 215.12
732.92 3,154.62
1,390.83

49,118.05 148,796.69
115.30
10,630.42 5,381.54 4,402.64
17,693.45
26,036.87
16,069.49

8,203.67 1,153.53

- TOTAL STUDENT SERVICES

1 '128,729.76
- - ------------------

100,000.00

1,228,729.76

----------- --- ---------- - - - -----

926,421.68

14,706.43

278,244.45

9,357.20

GAINESVILLE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND -

C

L

A

S

S

I

F

I

C

A

T

IO ---

N--

-- - ---------- -----

OBJECT CLASSIFICATION Operating

Personal

Supplies &

Unrestricted EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

Restricted

Total

Services

Travel

Expet:Jses __

-

- -- -

Equipment

INSTITUTIONAL SUPPORT

Executive Management

Office of the President

218,006.05

218,006.05

171,243.92

5,070.58

34,959.55

6,732.00

Planning Institutional Research

45,470.64

45,470.64

43,611.24

367.46

1,491.94

Fiscal Operations

Office of The Comptroller

422,116.57

422,116.57

386,099.25

2,784.06

26,881.69

6,351.57

General Admin & Logistical Services

Security

217,039.66

217,039.66

205,268.63

11,771.03

Administrative Computing Support

Computer Services

249,966.92

249,966.92

142,306.79

3,587.22

71,497.91

32,575.00

Public Relations and Development

Advancement Office

299,496.69

299,496.69

227,041.68

3,739.00

68,716.01

General Institution

Faculty & Staff Benefits

213,261.64

213,261.64

213,261.64

0

College Work Study Program

N -J

General Institutional Expenses

Hazardous Waste

12,472.48 141,926.98
10,099.80

37,414.52

49,887.00 141,926.98
10,099.80

25,734.70 6,138.96

687.92

49,887.00 111,225.28
3,272.92

4,967.00

Affirmative Action

21,048.16

21,048.16

18,476.28

1,259.09

1,312.79

TOTAL INSTITUTIONAL SUPPORT

1,850,905.59

37,414.52

1,888,320.11

1,439,183.09

17,495.33

381,016.12

50,625.57

OPERATION & MAINTENANCE Physical Plant Administration Director Of Plant Operations Building Maintenance Maintenance Shops Custodial Services Building Cleaning Services Utilities Heat, Power & Water Landscape and Grounds Maintenance Department of Groundskeeping

OF PLANT

140,141.10 454,885.46 237,238.01 304,699.82 240,672.11

140,141.10 454,885.46 237,238.01 304,699.82 240,672.11

130,146.07 202,604.44 220,352.37
110,513.95

630.34 151.00

9,364.69 233,060.42
16,885.64 304,699.82
59,069.16

19,220.60 70,938.00

TOTAL OPERATION & MAINTENANCE OF PLANT

1,377,636.50

0.00

1,377,636.50

663,616.83

781.34

623,079.73

90,158.60

GAINESVILLE COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) SCHOLARSHIPS AND FELLOWSHIPS Scholarships
Sch-Supplm Educ Op Grants Sch-Hope Program Sch-Hope Program/Prior Year Sch-Pell Grants Sch-Pell/Pr Yr Scholarships - State Fee Waivers

Unrestricted 40,065.00

TOTAL SCHOLARSHIPS AND FELLOWSHIP

40,065.00

TOTAL EDUCATIONAL AND GENERAL EXPENDITURES

12,457,521.58

Restricted

Total

52,560.00 772,978.50
(532.50) 674,838.60
(4,206.99)
1,495,637.61
1,846,510.00

52,560.00 772,978.50
(532.50) 674,838.60
(4,206.99)
40,065.00
1,535,702.61
14,304,031.58

Personal Services

OBJECT CLASSIFICATION ~- -~-- Operating

Travel

Supplies & Expe11ses

EquiJJmenJ

0.00 9,837,416.02

0.00 95,357.84

52,560.00 772,978.50
(532.50) 674,838.60
(4,206.99)
40,065.00
1,535,702.61
3,628,348.67

0.00 742,909.05

0 N
CIO
AUXILIARY ENTERPRISES EXPENDITURES FOOD SERVICES
Snack Bar-Ins! Operated
TOTAL FOOD SERVICES
STORES AND SHOPS Bookstore

211,131.16

211,131.16

131,398.91
-------------

79,732.25

211,131.16

0.00

211,131.16

131,398.91

-----~-----

0.00

79,732.25

0.00

701,894.86

701,894.86

67,198.04

199.50

634,497.32

TOTAL STORES AND SHOPS
OTHER SERVICE UNITS Student Transportation-Van Vending Operations-Ins! Operated

701,894.86

0.00

701,894.86

67,198.04
--- -------------

199.50

634,497.32

0.00

1,131.90 7,917.70

1,131.90 7,917.70

3,909.38

1,131.90 4,008.32

TOTAL OTHER SERVICE UNITS

9,049.60

0.00

9,049.60

3,909.38

0.00

5,140.22

0.00

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

922,075.62

0.00

922,075.62

202,506.33

199.50

719,369.79

0.00

TOTAL CURRENT FUND EXPENDITURES

$_13,379,5~7-~

$1,846,5_10.0Q $1,226,107.20 $10,039,922.35

$95,557.34

$4,347,718.46

$742,909.05

REVENUE ' Student Tuition and Fees
Student Activity Fee-Summer Quarter Student Activity Fee-Fall Quarter Student Activity Fee-Winter Quarter ' Student Activity Fee-Spring Quarter Other Sources Interest Income Student Act Revenue Accts-Band Student Act Revenue Accts-SGA Student Act Revenue Accts-SIFE Student Act Revenue Accts-Anchor
TOTAL REVENUE
EXPENDITURES Social and Entertainment Activities Chorus Cultural And Educational Programs College Theater Music Program-Band Student Entertainment Events lntramurals Non Traditional Night School Ambassadors Club Support Student Government SGA Office Service Awards-Honors Day SGA Recreation President's Council Student Publications Anchor Other Other Programs
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance Adjustments- Prior Year
FUND BALANCE, ENDING

GAINESVILLE COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30, 1997

$20,570.50 45,871.00 44,893.00 41,314.00
484.57 5,949.84
180.00 77.00
943.24

$152,648.50 7,634.65

$160,283.15

4046.02 16,848.52 14,070.00 14,807.17 15,696.82 11,293.12 6,726.06
1,373.55 29,542.15
15,832.62 1,473.25 2192.29 7,106.27

114,403.41

26,604.43 4,421.96 5,303.56

150,733.36

9,549.79
38,013.61 891.90
$48,455.30 ===

1029

GAINESVILLE COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FEDERAL FUNDS College Work Study Program Supplemental Educational Opportunity Grant Pell Grant Program Pell Grant Program-Prior Year
TOTAL FEDERAL FUNDS
STATE FUNDS Hope Program Safe Drinking Water Program Georgia CNC For The Arts & Humanities Hope Program-Prior Year Georgia Child Care Mini Grant Georgia Child Care Council Georgia Child Care Council Georgia Dependent Child Care
TOTAL STATE FUNDS
LOCAL FUNDS Matching Lottery/ADA Matching Lottery/Academic Computing Brenaurrheatre Headstart Ninth District Headstart
TOTAL LOCAL FUNDS
PRIVATE FUNDS Postsecondary Readiness Enrichment Program
TOTAL PRIVATE FUNDS
ENDOWMENT FUNDS Katherine Harbin Davidson Fund Holly R Johnston Memorial
TOTAL ENDOWMENT FUNDS
TOTAL RESTRICTED FUNDS-CASH BASIS
AMOUNTS EXPENDED BUT NOT REIMBURSED
TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

FUND BALANCE JULY 1,1996

RECEIPTS

DEDUCTIONSfrRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

$0.00 0.00

$42,534.26 52,560.00
676,983.60 (4,206.99)
767,870.87

$37,414.52 52,560.00
674,838.60 (4,206.99)
760,606.13

$5,119.74 2,145.00
7,264.74

$42,534.26 52,560.00
676,983.60 0.00
772,077.86

(75,786.00) 9,704.68 (2,859.00)
(5,349.23) (8,331.08) (82,620.63)

779,834.50 25,000.00 27,836.00 (532.50) 6,220.79 27,549.84 27,026.35 8,331.08
901,266.06

772,978.50 34,704.68 27,752.00 (532.50) 30,532.15 22,200.61 37,494.17
925,129.61

(68,930.00) 0.00
(2,775.00) 0.00
(24,311.36) 0.00
(10,467.82) 0.00

0.00

(106,484.18)

4,500.00

4,500.00

0.00

6,691.00

6,691.00

0.00

35,583.26

35,583.26

0.00

14,000.00

14,000.00

0.00

0.00

0.00

60,774.26

60,774.26

0.00

0.00

100,000.00 100,000.00

100,000.00 100,000.00

2,917.92

165.95

2,570.57

244.90

--~-----

3,083.87 2,815.47

5,488.49

410.85

0.00

------

0.00

5,899.34

-_-_-cz-:z.-_13-2'--1j)

1,830,322.04 ~~-1 ,?46,_5_1 0.00 -------- -

106,484.18
- - ----~--

7,264.74_

(1 00,584.84) 106,484.18

$15, 193_.17

$1 ,9_36,806.22_ ___ $_1 ._!l_<!._5!Q.OO _______F.2f?_42_4_ --~899.34

--- -----. "----- -- -

--------~---

-~----~-

1030

GAINESVILLE COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

BEGINNING FUND BALANCE Adjustments/Reclassifications BEGINNING FUND BALANCE, ADJUSTED ADDITIONS
TOTAL ADDITIONS DEDUCTIONS
TOTAL DEDUCTIONS 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

10,722.50

0.00

0.00

0.00

0.00

0.00 $0.00

0.00 $10,722.50

TOTAL $10,722.50 0.00 10,722.50
0.00 0.00
0.00 0.00
0.00 0.00 0.00 $10,722.50

1031

ENDOWMENT FUNDS Restricted As To Income Katherine Harbin Davidson Fund Holly R. Johnston Memorial
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

GAINESVILLE COLLEGE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE & TRANSFERS JUNE 30, 1997

$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

1032

GAINESVILLE COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS State Appropriations
Major Repair/Rehabilitation Funds
Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Buildings Student Activities, #3 WareHouse Shop # 8
Total Buildings
Improvements Other Than Buildings Athletic & Physical Ed Facilities
Total Improvements Other Than Buildings
Equipment Classroom Bldg. # 12
Total Equipment
TOTAL EXPENDITURES/DEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Fund Balance (Surplus) 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

$402,000.00 37,983.82
439,983.82

$0.00 0.00

Total

RENEWALS AND REPLACEMENTS

$402,000.00 37,983.82
439,983.82

$0.00 0.00

465,437.11 86,075.00
551,512.11
56,756.96 56,756.96
37,983.82 37,983.82 646,252.89

0.00
0.00 0.00

465,437.11 86,075.00 0.00
551,512.11
56,756.96 56,756.96
37,983.82 37,983.82 646,252.89

0.00 0.00

206,269.07

206,269.07

206,269.07 107.64
(107.64)

0.00

206,269.07
107.64 0.00 0.00
(107.64)

0.00 0.00

0.00 0.00

0.00 0.00

_________ lQ.OQ -~-----~,QQ_ ___ ---~O.OQ_

53,450.27 53,450.27 478,174.15
531,624.42 $531,624.42

1033

GAINESVILLE COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

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 Sale of Property
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$18,725,983.79 0.00

$18,725,983.79

695,630.62 47,278.43

742,909.05 59,608.17
646,252.89
16,765.73 39,550.10

1,505,085.94

208,606.84 8,687.81

217,294.65 20,013,775.08
0.00 $20,013,775.08

1034

GAINESVILLE COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LAND Main Campus

YEAR

INVESTMENT

ACQUIRED JULY 1, 1996

$105,849.29

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

$0.00

$0.00

$0.00

$105,849.29

TOTAL LAND

105,849.29

0.00

0.00

0.00

105,849.29

BUILDINGS Administration Building # 1 Classroom Building # 2 Student Center # 3 Music And Arts Building # 4 Physical Education Bldg # 5 Classroom Building # 6 Library# 7 Warehouse Shop Building # 8 Field House Building # 9 Cont. Ed. & Public Service # 10 Drama Storage Building # 10 A Academic Building # 12

1967 1967 1967 1967 1967 1970 1972 1975 1986 1989 1994 1994

559,573.28 791,557.65 1'113,489.74 242,504.36 1,539,344.34 950,844.09 832,291.41 373,843.35
49,400.00 3,822,616.43
7,300.12 3,372,580.23

36,251.91 465,437.11
86,075.00 23,356.26

559,573.28 827,809.56 1,578,926.85 242,504.36 1,539,344.34 950,844.09 832,291.41 459,918.35
49,400.00 3,845,972.69
7,300.12 3,372,580.23

TOTAL BUILDINGS

13,655,345.00

611,120.28

14,266,465.28

IMPROVEMENTS OTHER THAN BUILDINGS Curb & Gutter (Main Entrance) Phase II Campus Development Campus Lighting Water System Campus Landscaping Athletic and Phys Ed Facilities Entrance Marker Fountain Landscaping Building # 6 Landscaping Building # 7 Irrigation Lake Walkways and Curbing Parking Area Campus Directory Signs

1,368.00 44,335.32 17,796.25
6,030.81 56,078.72 310,890.34
5,859.44 3,634.96
495.80 2,122.25 9,999.50 1,565.00 42,181.68 1,275.00

56,756.96

1,368.00 44,335.32 17,796.25
6,030.81 56,078.72 367,647.30
5,859.44 3,634.96
495.80 2,122.25 9,999.50 1,565.00 42,181.68 1,275.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

503,633.07

56,756.96

0.00

0.00

560,390.03

LIBRARY COLLECTIONS General Acquisitions Donations

1,480,900.15 20,704.15

75,278.43 16,765.73

22,662.00

1,533,516.58 37,469.88

TOTAL LIBRARY COLLECTIONS
EQUIPMENT Library Administration Building Classroom Building # 2 Student Center Warehouse Shop Building Classroom Building # 6 Music And Arts Building Physical Education Building Cont. Ed. & Public Service Academic Building# 12
TOTAL EQUIPMENT

1,501,604.30

92,044.16

------- -------

359,323.90 347,991.50 508,214.25 147,864.11 454,806.31 176,992.00
91,769.05 49,732.55 201,528.32 621,330.14
--------

29,073.07 53,388.46 84,206.83
8,232.67 90,158.60 90,340.81 19,415.00 27,808.42
7,843.00 334,697.68
------

2,959,552.13

745,164.54

22,662.00
23,271.20 34,404.24
5,957.72 12,719.69 34,685.29 36,750.94 15,040.38
2,298.00 4,765.85 24,739.34
194,632.65

0.00 0.00

1,570,986.46
365,125.77 366,975.72 586,463.36 143,377.09 510,279.62 230,581.87
96,143.67 75,242.97 204,605.47 931,288.48
3,510,084.02

TOTAL INVESTMENT IN PLANT

_$18,725,983.79 ___!:1_,505,0__5.91_

$217,294.65 _ __1Q,_O_Q_ $20,013,775.08

1035

GAINESVILLE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSIT Phi Theta Kappa North GA College-Books Education Club Public Service Host Fund ACT Testing Theatre Sales & Service Theatre Ticket Sales Theatre Gifts Student Government Association Lingua-Franca Lanier Writers Workshop Federal Funds Clearing Account Music Department Field Trip Charges Sales - Foundation Enhancing Student Participation Justina Nwakamma Kelly S Grimes Samuel Chitwood Joyce Lyell Gizelle L Prinsloo Angie Carter Ronald Reach Wendy Green Penelope Dickerson
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Student Incentive Grant Regents Scholarships Georgia Distilled Spirits Scholarship G/ville NE Legal Services Scholarship G/ville NE Legal Services Scholarship Rotary Club Scholarship Junior Service League Scholarship Civitan Club Scholarship Kroger Scholarship Kroger Scholarship Wai-Mart Scholarship Mount Vernon Mills Scholarship Bank South Scholarship Forsyth Central HS Scholarship J K Gholston Scholarship Mount Vernon Mills Scholarship Etowah Lodge Scholrship Clermont Lions Scholarship First Atlanta Scholarship Banks County High School Scholarship Ga Civitan Foundation Scholarship Ty Cobb Scholarship Big Canoe Scholarship Big Canoe Scholarship Buford Thrift Scholarship Jr Svc League Scholarship Ronnie Dutton Scholarship Big Canoe Scholarship Hills Habersham Scholarship Northwestern Baptist Assn. Scholarship Wai-Mart Scholarship Northwestern Baptist Assn. Scholarship Big Canoe Scholarship

FUND BALANCE JULY 1, 1996
$55.00
3,785.58 7,951.58
568.02 32,514.12 17,861.61
89.10 375.61 522.28 {3,840.97)
16,341.29 1,100.37
79.46
186.00 369.00
77,958.05

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

$891.00 28,000.00
300.00 31,644.50
5,045.00 1,110.00 88,876.88 . 12,437.00
624.39
769,145.00 450.00
1,901.40
2,400.00 500.00 840.00
250.00
447.36

$894.00 28,000.00
34,118.06 6,186.33 1,215.61
94,290.32 22,177.61
89.10 1,000.00
100.25 767,870.87
1,901.40 600.00
1'100.37 2,400.00
500.00 840.00
250.00
447.36

$52.00 $0.00
$300.00 1,312.02 6,810.25
462.41 27,100.68
8,121.00 0.00 0.00
422.03 {2,566.84)
450.00 0.00
15,741.29 0.00 0.00 0.00 0.00
79.46 0.00
186.00 369.00
0.00

944,862.53

963,981.28

58,839.30

57.90 1,657.00
186.00 189.00 111.00
50.00 598.00 166.00
61.00
13.00 28.00 160.30
336.00 153.00 190.00 665.20 200.00
548.35 49.00 8.00
300.00 16.00
100.00 500.00 250.00

15,200.00 3,300.00
1,164.04 1,500.00 1,000.00 1,000.00
600.00
166.00

14,605.00 2,501.00
1,164.04 1,500.00 1,000.00 1,000.00
400.00
166.00

652.90 2,456.00
186.00 189.00 111.00
50.00 598.00 166.00
0.00 0.00 61.00 0.00 13.00 28.00 160.30 0.00 0.00 336.00 153.00 190.00 665.20 200.00
opo
200.00 548.35
49.00 8.00
300.'00 16.00
100.00 500.00 250.00
0.00

1036

GAINESVILLE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

GAINESVILLE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUND BALANCE

JULY 1, 1996

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued)

Pickens County Partners Scholarship

Stephens County H S Scholarship

Wai-Mart FDN Scholarship

Mt Vernon Mills Scholarship

Winn-Dixie Scholarship

South Hall Lions Club Scholarship

500.00

S Smith DMD Scholarship

165.00

Banks County High School Scholarship

200.00

Hemophilia Foundation Scholarship

Sawnee Womans Club Scholarship

Banks County High School Scholarship

Chick-Fil-A Scholarship

281.30

Adha Oral Health Scholarship

Etowah Lodge Scholarship

500.00

Foundation/McKibbon Scholarship

367.75

Foundation/Designated Scholarship

(204.00)

Foundation/Undesignated Scholarship

8.33

Foundation/Trust Scholarship

(60.00)

GA Rural Water Scholarship

Winder Barrow High School Scholarship

0.59

White County High School Scholarship

Rotary Club Toccoa Scholarship

Folks Restaurant Scholarship

Kiwanis Club Scholarship

639.00

Wetherbee Foundation Scholarship

291.31

Hall County Commission Scholarship

Northern Trust Co Scholarship

Peoples Bank Scholarship

333.00

GA Dental Education Scholarship

GA Dental Education Scholarship

Gainesville Br Education Scholarship

Chick-Fil Scholarship

White County Board of Ed Scholarship

Mercer University Scholarship

Banks County H S Scholarship

J Kemp Scholarship

3,550.93

Roadway P S Scholarship

162.50

Gainesville Elks Scholarship

Kroger Scholarship

Chick-Fil-A Scholarship

272.00

Banks County H S Scholarship

C Dadisman Scholarship

GSCPA N E Chapter Scholarship

Northwestern Baptist Assn Scholarship

300.00

GA Fire Chiefs Scholarship

194.60

Banks County High School Scholarship

166.00

Camp Sunshine Scholarship

333.00

Banks County High School Scholarship

500.00

Banks County High School

250.00

TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

27,648.27

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

500.00 1,000.00 1,000.00
666.66

500.00 1,000.00 1,000.00
666.00

699.00 500.00 500.00
1,500.00
2,501.00 28,185.00 186,984.76 31,661.00
1,200.00
400.00 500.00 322.00
500.00 840.96
500.00 500.00 100.00
166.67 84.00
500.00 201.31
1,000.00 375.00
500.00 500.00 600.00

699.00 500.00 500.00
1,500.00
2,679.91 27,503.00 186,802.99 31,601.00
1,200.00
400.00 500.00 322.00 170.00
500.00 840.96
500.00 500.00 100.00
166.67 84.00
500.00
1,000.00 375.00
600.00
166.00 333.00 500.00 250.00

0.00 0.00 0.00 0.66 0.00 500.00 165.00 200.00 0.00 0.00 0.00 281.30 0.00 500.00 188.84 478.00 190.10 0.00 0.00 0.59 0.00 0.00 0.00 469.00 291.31 0.00 0.00 333.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,752.24 162.50 0.00 0.00 272.00 500.00 500.00 0.00 300.00 194.60 0.00 0.00 0.00 0.00

307,227.04

303,349.21

31,526.,10

1038

GAINESVILLE COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

PAYROLL OPERATIONS Payroll Deductions ' Optional Retirement Plan 1fTIAA-Employee Optional Retirement Plan 2NALIC-Employee Optional Retirement Plan 4 Federal Income Tax Withholdings F I C A-Employees State Income Tax Withholdings Teacher Retirement-Employee Group Health Insurance-Employee Group Life Insurance-Employee Georgia Defined Contribution Plan Long Term Disability Insurance-Employee Accident Insurance Employees Dental Insurance Hall County Credit Union Annunity-Capital Guardian lnvestore Diversified Services Annunity-PFS-Invest's Annunity-TIAA-CREF Annunity-Lincoln Group Ins-Health Sheltered Medicare-Sheltered Supplemental Life Sheltered Garnishment Annunity-Variable Gainesville College Foundation KAISER-Employee State Charities FICA-Medicare Tax Levy Employer-FICA Employer-Teachers Retirement Employer-Health Insurance Employer-Life Insurance Employer-FICNMedicare Employer-Optional Retirement Plan-TIAA-CREF Employer-Optional Retirement Plan-VALIC Employer-Optional Retirement Plan 4 Kaiser/Employer
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1, 1996

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

164.70 1,443.81
70.76 3,970.40
8,662.00

35,850.54 6,949.17 2,782.56
910,185.25 443,896.82 322,664.67 316,902.85
28,890.50 19,453.73 13,678.13 18,215.17
2,715.88 67,627.10 110,505.54 21,252.00 20,875.00 27,925.00 36,035.92 19,610.00 137,520.20

35,850.54 6,949.17 2,782.56
910,185.25 443,896.82 322,664.67 316,902.85
28,890.50 19,286.09 13,678.13 18,454.32
2,713.75 67,459.90 110,505.54 21,252.00 20,875.00 27,925.00 36,035.92 19,610.00 137,358.40

1,616.68 873.68

14,916.47 9,140.19
81,077.19 15,157.25

15,367.75 9,140.19
81,077.19 15,103.59

375.00
37,123.50 1,781.76

4,315.00 109,541.14
4,680.25 443,896.82 787,178.71 705,148.31
35,444.69 109,541.14 42,242.49
8,213.28 4,129.36 13,644.24

4,412.00 109,541.14
4,680.25 443,896.82 787,178.71 705,848.30
35,455.45 109,541.14
42,242.49 8,213.28 4,129.36
13,644.24

56,082.29

4,951 ,802.56

4,952,748.31

-~-------~--

----------

. $161 ,688.61_ ..

-~~~ ..8~2Jl.
---~-------

$6,220,078.80

0.00 0.00
0.00 0.00 0.00 0.00 0.00 332.34 0.00 1,204.66 72.89 4,137.60 0.00 0.00 0.00 0.00 0.00 0.00 8,823.80 0.00 1'165.40 0.00 0.00 927.34 0.00 278.00 0.00 0.00 0.00 0.00 36,423.51 1,771.00 0.00 0.00 0.00 0.00 0.00
55,136.54
$145,501.94

1039

THIS PAGE LEFT BLANK
1040

Gordon College
FINANCIAL REPORT
For the Year Ended June 30, 1997

Jerry M. Williamson
President

GORDON COLLEGE Barnesville, Georgia
Patrick B. McCord
Vice President for Business Affairs
1041

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

GORDON BAlANCE Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enterprises RESTRICTED

TOTAL

$1,032,772.41
683,469.70
27,035.95 1,257.50

($99,824.27) 47,121.41
158,634.98

~1 ,744,535.56

~105,932.12

$0.00
~0.00

$932,948.14 0.00
730,591.11 0.00
185,670.93 1,257.50
0.00 0.00 0.00 0.00 0.00 0.00 0.00
~1 ,850,467.68

$312,610.22 229,498.24 542,108.46

$2,814.23 71,400.00 10,138.00
84,352.23

$0.00 0.00

$315,424.45 0.00
71,400.00 0.00
239,636.24 0.00
626,460.69

21,905.11
58,596.89 56,301.66
1 ,065,623.44

158,634.98
(138,324.65) 1,269.56

180,540.09 0.00
(79' 727. 76) 57,571.22
0.00 1 ,065,623.44
0.00

- - - - - - - - - - - - - -----~--~--

0.00 0.00 0.00 0.00

_1.?02,4_?Z_.1Q ---~579.8~ - - - - -0-.0- 0

1 ,224,006.99

_$1J44"5_3!i,!iE? __$_10!i,932J~ ______$Q.QO_ __$1j!5QA_67.68

-~---~---

----------~-

~---------

0.00

0.00

0.00

0.00

1042

COLLEGE SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGENCY FUNDS

$1,632.47 11,151.31

$0.00

($161,758.52) 1,039.50

$345,140.77

$0.00

$12,190.42

222,874.04 20,732,798.71
2,907,568.19 1,615,991.35 3,133,876.00

$12,783.78 $0.00

$0.00 ($160,719.02) $345,140.77 $28,61~9.

$0.00

$889,160.18

$85.47

$0.00

$12~0.42
$0.00

~~~-0.00

0.00

889,160.18

85.47 ~---0.00

12,190.42 12,190.42

345,055.30

12,783.78

(1 ,049,879.20)

28,613,108.29

345,055.30

28,613,108.29

0.00

0.00

0.00

0.00

0.00

0.00

0.00

1043

GORDON
STATEMENT OF CHANGES Year Ended

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations
Unexpended Plant Funds- EITIC Trust Fund
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 Funds To State Treasury-LotteryFunds/Regular Loa.n 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 TRANSFERS
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, 1997

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enterj:1rises

FUNDS RESTRICTED

$9,579,915.76

$0.00 1,816,725.37

$0.00

1 ,018,132.36 718,274.65

57,087.19

2.40

9,637,002.95

1,816,727.77

1,736,407.01

TOTAL CURRENT
FUNDS
$9,579,915.76 1,816,725.37 0.00 0.00 1,018,132.36 718,274.65 0.00 0.00 0.00 0.00 0.00 0.00 57,089.59 0.00 0.00
13,190,137.73

8,531 ,409.30 420,508.60
8,951,917.90 685,085.05

1 ,760,267.11

1,727,687.84

2,315.73

8,719.17

1,762,582.84 54,144.93

1,736,407.01 0.00

10,259,097.14 1,760,267.11 0.00
420,508.60
0.00 8,719.17 2,315.73
0.00 0.00 0.00 0.00
12,450,907.75
739,229.98

- - (110,739.34)
~-~-----~

0.00

(110,739.34)

685,085.05

(56,594.41)

517,342.05 ---~78,174.30

_ _ _ _$12Q.2._~_L_1()_

_____121JiJJ.L~.9..

0.00
(110,739.~

0.00

(110,739.34)

0.00

628,490.64

0.00

59~.516.35

~0.00 ___i1224.006.99

1044

COLLEGE
IN FUND BALANCES June 30, 1996

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

PLANT FUNDS

Renewals And

Unexpended

Replacements

$0.00

$0.00

601,555.00

Investment In Plant
$0.00

33,179.92

0.00

0.00

634,734.92

3,056,190.30

0.00

3,056,190.30

(411,877.50)
(4,630.25) 1,689,244.37

--

0.00 - - - - -0.0- 0 0.00 - - - - - - 0.0-0

1,272, 736.62 (638,001.70)

28,595.00 28,583.16
57,178.16 (57,178.16)

178,150.32
178,150.32 2,878,039.98

0.00 0.00
_ _ _ _ 1_2_,L8_3_.Z_8_

0.00 0.00

(638,001.70)

53,561.18

0.00 2,878,039.98

-----=2-=c5c:_735,068_}1_

1045

GORDON COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Equipmentrrechnology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

$2,238,759.42
6,951,219.00 134,000.00

$0.00

$0.00

1,009.413.19 718,274.65

50,119.64
205,817.70 9,579,915.76

0.00

1,727,687.84

Sales and Services of Auxiliary Enterprises

1,816,725.37

TOTAL REVENUES

9,579,915. 76

1,816,725.37

1,727,687.84

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 Hospital and Clinics Total Educational and General Expenditures

4,076,696.68
710,279.59 870,084.14 1,241 ,372.57 1,577,436.32
55,540.00
8,531,409.30

30,829.28

1,696,858.56

0.00

1, 727,687.84

Auxiliary Enterprises Expenditures

1,760,267.11

Mandatory Transfers

TOTAL EXPENDITURES AND MANDATORY TRANSFERS _ _8,5]_1,_409.30 ___1'760,267. 11. _ __!227,687.8!

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 To State Treasury- Lottery Funds/Regular
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

57,087.19

(11 0,739.34) (2,313.33)

(420,508.60) -------- ------ -------

(363,421.41)

(113,052.67)

0.00

TOTAL CURRENT
FUNDS
$2,238,759.42 0.00
6,951,219.00 134,000.00 0.00
1,009,413.19 718,274.65 0.00 0.00
0.00 0.00
50,119.64 0.00
205,817.70 11,307,603.60
1,816, 725.37
13,124,328.97
4,076,696.68 0.00 0.00
710,279.59 870,084.14 1,272,201.85 1,577,436.32 1, 752,398.56
0.00 10,259,097.14
1,760,267.11
0.00
12,019,364.25
0.00 (110,739.34)
54,773.86
(420,508.60) 0.00
I
(476,474.08)

NET INCREASE (DECREASE) IN FUND BALANCES

---~6._8.?~08~.0!2.,

____1$~~4.41) -------

:!)0._00 --~~ft490"64
-;---

1046

GORDON COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

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

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hosgital

Activities

$9,462,923.68

$116,992.08

AUXILIARY ENTERPRISES
$0.00 1,816,725.37

56,924.25

162.94

2.40

TOTAL REVENUES AND OTHER ADDITIONS

9,519,847.93

117,155.02

1,816,727.77

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

8,401,251.72 420,508.60

130,157.58

1,760,267.11

2,315.73

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

8,821,760.32

130,157.58

1,762,582.84

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers

(110,739.34)

TOTAL TRANSFERS AMONG FUNDS

0.00

0.00

(11 0, 739.34)

NET INCREASE (DECREASE) IN FUND BALANCES

698,087.61

(13,002.56)

(56,594.41)

ADJUSTMENTS/RECLASSIFICATIONS

BEGINNING FUND BALANCE

----~5.742.60

71,599.45 _ __1_8,174.30

TOTAL_ _
$9,579,915.76 1,816, 725.37 0.00 0.00 0.00 0.00 0.00 57,089.59 0.00
11,453,730.72
8,531,409.30 1,760,267.11
0.00
420,508.60 0.00
2,315.73 0.00
10,714,500.74
0.00 (110,739.34)
(110,739.34)
628,490.64
0.00
595,516.35

FUND BALANCE, JUNE 30, 1997

- - ------$-J-~3-,-~0-~-~1-

- --- --- - _- $!2- _d-~9_-.- ~_

_ _ _$2_1,_5_7'9~89_
--------

_ _____ll,_2~_,@6jJ~

1047

GORDON COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

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 State of Georgia - Lottery Funds Equipment!Technology/Construction Trust Fund Federal Grants and Contracts State Grants and Contracts Sales and Services of Educational Departments Library Fines Fees-Testing Duplicating Auto Registration Parking Fines Revenues for Program Support Community Education Fees Other Sources Administrative Cost Allowance College Work-Study Program Supplemental Educ Opportunity Grants Pell Grants Program Veteran's Administration Other Revenue Student Activities - Other
Total Educational and General
Auxiliary Enterprises Student Housing Rents - Residence Halls 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 - Contract
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

$2,053,199.92 16,382.00
110,694.50 53,878.00 4,605.00
6,701,589.00 94,630.00
155,000.00 134,000.00
2,328.10 2,056.00 8,978.05 10,052.00 13,280.00
13,425.49
2,053.19 2,679.98 3,860.00
126.00 190,800.95
6,297.58
9,579,915.76

$0.00 1,009,413.19
718,274.65
1,727,687.84

$2,053,199.92 16,382.00
110,694.50 53,878.00 4,605.00
6, 701 ,589.00 94,630.00
155,000.00 134,000.00 1,009,413.19 718,274.65
2,328.10 2,056.00 8,978.05 10,052.00 13,280.00
13,425.49
2,053.19 2,679.98 3,860.00
126.00 190,800.95
6,297.58
11 ,307,603.60

431,793.00 8,008.26

501,823.00 2,320.24
745,413.69 2,967.60

110,694.50 2,540.30

---- ____1__1,164. 7_8 - - - - - - - - - - -

--- __1_.~1_2:2_?_1?_

0.00

431,793.00 8,008.26
501,823.00 2,320.24
745,413.69 2,967.60
110,694.50 2,540.30
11 '164.78
1,816,725.37,

__.11..~~ 1.1~ ____$_1,121,!58?_ll4 ----~---

$_g 12~_28.97

1048

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

Division of Business and Social Science

Division of Business and Social Science

Division of Humanities and Developmental Studies

Administration

Humanities Developmental Studies

Division of Natural Sciences and Nursing Administration

Natural Sciences

Nursing

Cooperative Programs

Medial College BSN

Word Processing

Quality Improvement

0.,.

ETACT Model Classroom

<0

Distinguished Teacher

Community Education Community Education - Dept Expense

TOTAL INSTRUCTION

ACADEMIC SUPPORT Libraries
General Library Educational Media Services
Instructional Technology Support
GSAMS Faculty Development Academic Computing Support Computer Operations - Academic Academic Administration Vice President for Academic Affairs Minority Advisement Program

TOTAL ACADEMIC SUPPORT

GORDON COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted --

Total

Personal _ _Se['Jices

OBJECT CLASSIFICATION Operating

- ------~----

Supplies &

_____Trg~vel
- -----------

:Expenses

~c ~quiplll_!ln_L,

$985,489.22
125,401.15 658,507.40 368,449.94
143,579.24 774,313.72 653,647.49
52,105.16 89,736.87
66,994.48 100,046.52 45,000.00
13,425.49
4,076,696.68
332,280.31
45,703.92 45,446.90 26,051.50
82,689.18
175,419.74 2,688.04
71Q,2J!J.59

$0.00 0.00

$985,489.22
125,401.15 658,507.40 368,449.94
143,579.24 774,313.72 653,647.49
52,105.16 89,736.87
66,994.48 100,046.52 45,000.00
13,425.49
4,Q7M9_.6B

$944,347.30 111,045.87 640,440.36 363,889.40 106,813.94 685,087.19 639,426.95
30,086.60
44,810.60 5,540.41
- 3,57_1 .~88.62

332,280.31

217,241.39

45,703.92 45,446.90 26,051.50

39,750.00 1,735.72

82,689.18

39,219.40

175,419.74 -- ~.6f18.04

160,313.73 1,045.02

0.00

710,279.59

459,305.26

$5,925.89 1,185.15 2,427.61 258.30 292.34 1,454.21 1,034.71
14.90
189.40 7,885.08 20,667.59_

$32,294.93
10,249.03 15,639.43 4,302.24
33,551.86 48,686.32 13,185.83
51,033.39 59,635.37
15,851.09 28,185.20
312,614.69

$2,921.10 2,921.10
2,921.10 39,086.00
1,071.77 51' 143.39 71,861.32
171,925.78

809.25
338.45 3,939.75
941.90 6,029.35

30,449.07
2,078.25 25,327.50
4,029.58
28,432.53
14,164.11 229.32
104,710.36

83,780.60 3,875.67
20,119.40 19,947.75 11,097.50
1,413.70 140,234.62

GORDON COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) STUDENT SERVICES Student Services Administration
Vice President for Student Services Financial Aid Administration
Director of Financial Aid Student Admissions Office of Enrollment Services Student Activities
Student Activities Program Student Records Office of the Registrar

FUND CLASSIFICATION

Unrestricted

Restricted

TotaL

--~------------

-

--- -

Personal ~erylG~S . __

O B J E C- T-

CLA
----------

S

S

I

F

I

C

A--

T--I

O

N

Operating

Supplies &

J~aveL

Expe[!s~

_. -'Eql!iPQJent

169,021.90 139,087.51 324,765.55 130,157.58 ---107,051.60

169,021.90

142,194.74

1,723.51

25,103.65

139,087.51

110,411.16

2,023.52

22,579.41

324,765.55

212,307.65

14,133.43

94,251.05

130,157.58

4,909.46

2,020.85

114,617.27

_1QZ,Q?!J~O - ---- _8_3,(32_5.26 ------ 298.48 - - - 2~,127.86_

4,073.42 4,073.42 8,610.00

TOTAL STUDENT SERVICES

870,084.14

0.00

- 870,084.14

?53,11~,2_7

20,19.9.79 --- --- 279,7'9.24

. 1(3, 7_56.~'!

INSTITUTIONAL SUPPORT

Executive Management

0

Office of President

<11

Institutional Research

0

Development and Human Resources

Fiscal Operations

Vice President for Business Affairs

Office of Business Services General Admin and Logistical Services

Campus Security

General Institution & Mail Services

Administrative Computing Support Computer Operations -Administrative

Student information System

Connecting Students and Services

Public Relations and Development Office of Publications and Public Information

Office of Alumni Relations

General Institution

Faculty & Staff Benefits- Non Payroll

College Work Study Program

TOTAL INSTITUTIONAL SUPPORT

173,700.66 56,811.51
37,717.41

173,700.66 56,811.51
37,717.41

98,315.70 200,265.30

98,315.70 200,265.30

195,762.38 101,679.39

195,762.38 101,679.39

116,544.89 28,849.27 4,635.14
106,393.89 822.87

116,544.89 28,849.27 4,635.14
106,393.89 822.87

109,598.79 _1_(),27_5}7
-. h~1!,37.?_.57

- - -~()._82~.2~

109,598.79 - _4~, 1()4.65

- - - ~()"~?9.2~1_ - .1.~2.201,85

157,253.72 53,707.18 31,174.59 95,099.27 161,060.46 142,451.45
44,331.64
28,328.49
109,598.79
- ~.2~.005.59

374.00 679.70 2,698.43 515.23 1,757.18 613.25
30.55 4,018.05
288.67
10,975.()6

16,072.94 2,424.63 3,844.39
2,701.20 31,366.89
30,549.93 75,968.54
28,566.55 28,849.27
545.14
77,776.73 822.87
- 41,104,~5
3_4(),593.73

6,080.77 22,147.75 25,680.30 39,628.65
4,090.00
97,627.47

GORDON COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)
OPERATION AND MAINTENANCE OF PLANT Physical Plant Administration Building Maintenance
Custodial Services Utilities Landscape and Grounds Maintenance

Unrestricted
152,751.64 606,577.40 221,615.55 394,400.20 202,091.53

Restricted

Total
152,751.64 606,577.40 221,615.55 394,400.20 .. ?0?,091.~~

TOTAL OPERATION & MAINTENANCE OF PLANT

SCHOLARSHIPS, FELLOWSHIPS AND OTHER Scholarships

Scholarships-Federal PELL

SEOG Scholarships-State Fee Waivers

H.O.P.E. Scholarships

0

U1

SSIG Program

Scholarships-Other Faculty & Staff

1,577,436.32

0.00

1 ,577,13{).32

-

53,878.00 1,662.00

938,343.91 40,240.00
699,609.65 18,665.00

938,343.91 40,240.00
53,878.00 699,609.65
18,665.00
1,662.00

Personal Seryices

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

_ CExpe~se~ ___ _E:quiell'lent

127,916.93 105,953.19 170,164.48
~6,878.11
470,91_2.:U_

0.00

24,834.71 489,780.21
51,451.07 394,400.20
_1_3~,870,50
1 ,09:4,33().13_~

10,844.00
_1,342.9? _g186,_92_

938,343.91 40,240.00
53,878.00 699,609.65
18,665.00
1,662.00

TOTAL SCHOLARSHIPS AND FELLOWSHIPS TOTAL EDUCATIONAL & GENERAL EXPENDITURES

55,540.00 8,531,409.30

1 ,696,858.56 1'727 ,687.84

1 ,752,398.56 10,259,097.14

0.00 5,878,160.45

0.00 57,871.79

1'752,398.56 3,884,333.27

0.00 438,731.63

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING
Student Housing-Res Halls

TOTAL STUDENT HOUSING

FOOD SERVICES Cafeteria

TOTAL FOOD SERVICES

STORES AND SHOPS Bookstore

TOTAL STORES AND SHOPS

ATHLETICS

0

Intercollegiate Athletics

(11

N

TOTAL INTERCOLLEGIATE ATHLETICS

OTHER SERVICE UNITS Vending-Contract

TOTAL OTHER SERVICE UNITS TOTAL AUXILIARY ENTERPRISES EXPENDITURES

TOTAL CURRENT FUND EXPENDITURES

GORDON COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

J~xpen~es

ccEquipll}ent

532,231.84

532,231.84

111,965.66

120,266.18

532,231.84

0.00

532,231.84

111,96.6_6

0.00

420,266.18

0.00

405,202.33 405,202.33

0.00

10~,2()2}_3
- 1()5,202.~3

-- 1_~.!!31._9 13,831,59

0.00

391,~70_.74
391,370.74

0.00

668,590._91

_6~!j.!j~().!)1

~9. 7_7_Q._8()

35.85 -- ___6?!!,?~1-2

66!j,590.91

0.00

668,9_0.g1_

- 39,7ZQ.8()

35.85

628~78:4.2

0.00

153,851.20 153,851.20

0.00

_1~~.8_51.~0
---- ~53,85_1,2_()_

__ 23)935.94_ - ~3}l~_._!)_4

17,814-.67_ - 17,814-,67

JJQ,3Q_1 ,5g 110,301.59

-- 1,7_9!).()0
--- _pg!J.O()

390.83 390.83 1,760,267.11 $10,2!:)'1,6713.41

390.83

0.00

390.83

0.00

1,760,267.11

0.00 189,503.99

$

1,727 ..

,6 -

8-7-

.84 ---

$12,019,364.25

-

.

-~-------

_ $6,Q6I,66AA4
-----------------

0.00 17,850.52 $75,?22.31

390.83 390.83 1,551 '113 .60 - $5,43!),4:4_13,87_

0.00 1,799.00 $4:'10,530.63

1
REVENUE Student Fees
Fees-Student Activities Other Sources 1 Ticket Sales-Theater Fundraising-Nursing Club (GCANS) Fundraising-Various Clubs Commissions-Sales Tax
TOTAL REVENUE
EXPENDITURES Intramural Athletics Intramural Administration Social and Entertainment Activities Phi Theta Kappa Club Science Club (EW&F) Explorers Club Nurses Club (GCANS) Young Democrats and Republicans Thuycididean History Club Other Social Clubs Student Programming Theater Productions Choral Productions Movies Dormitory Organizations Student Government Student Government Association Student Publications Literary Publications Other Visitation Orientation Program Minority Advising Program R. A. Training Public Safety Committee Recreation Facilities
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, 1997

$110,694.50

$5,902.71 221.10 165.00 8.77

_ _.......c_6=,297.58

$116,992.08

327.34 878.81 1,856.42 314.97 128.44
60.00 387.29 50,588.65 23,414.05 3,369.46 10,610.54 2,752.77
1,051.00 2,195.17 1,983.01 8,633.07 2,124.96 _ __:1..::.0,650.1__Q_

6,492.01
94,688.74 1,432.52 907.00
26,637.31 _ ____,_13=0, 157.58 (13,165.50) 71,599.45 _ _ _ _162.94

1053

GORDON COLLEGE
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30, 1997

REVENUES Student Fees
Fees- Athletics Other Revenue
Fundraising-Men's Baseball Fundraising-Men's Soccer Fundraising-Women's Softball Fundraising-Women's Soccer Fundraising-Tennis Concessions-Men's Baseball
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Men's Baseball Men's Tennis Men's Soccer Women's Softball Women's Tennis Women's Soccer
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments- Prior Year Transfers
ENDING FUND BALANCE

$817.00 713.00 175.00 451.50 172.00 211.80

$110,694.50 2,540.30

25,168.56 35,960.44 13,450.73 21,753.66 29,579.18 12,135.72 15,802.91

$113,234.80
153,851.20 (40,616.40) 86,779.84
(37.60) $46,125.84

1054

GORDON COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

F6DERALFUNDS College Work Study Program Supplemental Educ Opportunity Grants Pell Grants Program Veterans Administration
TOTAL FEDERAL FUNDS
STATE FUNDS Hope Grant Level I Hope Grant Level II Hope Grant Level Ill Hope Grant Level IV Hope Grant Voucher Hope Grant Certificate State Student Incentive Grant (SSIG)
TOTAL STATE FUNDS

FUND BALANCE JULY1,1996

RECEIPTS

DEDUCTIONS/TRANSFERS

For Indirect, Adm

For Direct

Allow &Transfer

FUND BALANCE JUNE 30, 1997

$0.00 0.00

$32,882.47 42,919.98
942,203.91 126.00
1,018,132.36

$30,829.28 40,240.00
938,343.91
1,009,413.19

$2,053.19 2,679.98 3,860.00 126.00
8,719.17

$0.00 0.00 0.00 0.00
0.00

0.00

526,928.46 112,590.19
37,582.00 4,094.00 18,415.00
18,665.00
718,274.65

526,928.46 112,590.19
37,582.00 4,094.00
18,415.00
18,665.00
718,274.65

0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00

TOTAL RESTRICTED FUNDS-CASH BASIS AMOUNTS EXPENDED BUT NOT REIMBURSED
TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$0.00

$1,736,407.01 __$_1 ,727.687.84

50.00

$1.736,407.01

$1,727,687.84

$8,719.17 $8,719.17

$0.00 $0.00

1055

GORDON COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

BEGINNING FUND BALANCE Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED ADDITIONS
TOTAL ADDITIONS DEDUCTIONS
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $12,783.78

ENDOWMENT FUNDS
$0.00

12,783.78

0.00

TOTAL
$12,783.78 0.00
12,783.78

0.00

0.00

0.00

0.00
0.00
~12,783.78

0.00
0.00
~0.00

0.00 0.00 0.00
~12,783.78

1056

LOAN FUNDS 'Federal
Perkins Loan Program Nursing Student Loans
TOTAL LOAN FUNDS
TOTAL PUBLIC TRUST FUNDS

GORDON COLLEGE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE & TRANSFERS _.!_UNE ~Q,_j_~JlL

$11,067.73 1,716.05
12,783.78

$0.00 0.00

$0.00 0.00

$0.00 0.00

$11,067.73 1,716.05
12,783.78

~12,783.78

~0.00

~0.00

~0.00

$12.283.78

1057

GORDON COLLEGE
SCHEDULE OF OPERATJON OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS State Appropriations Major Repair/Rehabilitation Funds Interest Income - NOW Accounts
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Land 404 Spencer Street Total Land
Buildings 404 Spencer Street Quimby Melton Residence Hall Student Center Lambdin Hall Hightower Library Fine Arts Building Alumni Memorial Hall Academic Building Smith Hall Russell Hall Watson Hall
Total Buildings
Improvements Other Than Buildings Pedestrian Tunnel Athletic Fields Culvert
Total Improvements Other Than Buildings
Equipment Cafeteria
Total Equipment
Expenditures Not To Be Capitalized Residence Halls Cafeteria
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Resident Instruction Transfers from Auxiliary Enterprises Fund Balance (Surplus) 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 To State Treasury- Lottery Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

. $601 ,555.00 33,179.92
634,734.92

$0.00 0.00

Total

RENEWALS AND REPLACEMENTS

$601 ,555.00 33,179.92
634,734.92

0.00 0.00

9,000.00 9,000.00
44,632.68 11,500.00 55,385.00 113,549.00 63,478.50 232,244.68
7,274.00 16,619.00 24,620.00
4,463.00 573,765.86
808,829.75 109,045.00 188,603.76 1'1 06,478.51
0.00
0.00 1 ,689,244.37
0.00 (411 ,877.50)
4,630.25 411,877.50
(1 ,049,879.20)
_____($~049,879.20)

0.00

9,000.00 9,000.00

0.00

44,632.68 11,500.00 55,385.00 113,549.00 63,478.50 232,244.68
7,274.00 16,619.00 24,620.00
4,463.00 0.00
573,765.86

0.00

808,829.75 109,045.00 188,603.76 1'1 06,478.51

0.00

0.00 0.00

0.00 0.00

0.00 0.00 0.00
1 ,689,244.37

0.00

0.00
0.00 0.00
0.00
(411 ,877.50) 4,630.25
411,877.50 0.00

0.00

(1 ,049,879.20) 0.00

0.00 ~LUQ_4~M9~ZQ)

0.00
15,000.00 15,000.00
0.00 13,595.00 13,595.00 16,942.31 11,640.85 28,583.16 57,178.16
110,739.34 110,739.34 291,494.12
345,055.30 $345,055.30

1058

GORDON COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

B~GINNING 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 Construction and Equipment Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Gifts Adjustments in Inventory
TOTAL ADDITIONS
DEDUCTIONS Demolition of Willis House Disposal of Equipment Disposal of Library Books Adjustments in Inventory
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$25,735,068.31 0.00

$25,735,068.31 .

$358,072.26 82,458.37

440,530.63
883,115.05 1,689,244.37
28,595.00
14,705.25

10,035.75 157,496.27
5,059.32 5,558.98

3,056,190.30
178,150.32 28,613,108.29

$28,613.108.29

1059

GORDON COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LAND Main Campus Golf Course Stafford Street .2 Acre Spencer Street 402 Spencer Street American Legion Property 404 Spencer Street

YEAR

INVESTMENT

ACQUIRED JULY 1, 1996

$78,607.89 79,900.00 20,000.00 7,500.00 9,987.00 17,879.15

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

$0.00 9,000.00

$0.00

$0.00

$78,607.89 79,900.00 20,000.00 7,500.00 9,987.00 17,879.15 9,000.00

TOTAL LAND

213,874.04

9,000.00

0.00

0.00

222,874.04

BUILDINGS Academic Building Activities Annex Alumni Memorial Hall Connell Hall Field House Garage/Storage No. 1 Garage/Storage No. 2 Gordon Hall Lambdin Hall Library Plant Operations Building Russell Hall Smith Hall Residence-179 Stafford Street Residence-175 Stafford Street Student Center Watson Hall Willis House 402 Spencer House Fine Arts Building Athletic Complex Baseball Dugouts Pool Modification Quimby Melton Residence Hall
404 Spencer Street

1,662,320.65 38,731.50
1,011,348.51 1,098,036.08
8,264.60 7,777.42 6,709.82 365,057.91 1,384,451.87 1,040,611.21 614,759.49 1,010,296.17 250,810.30 51,805.77 39,469.97 1,701,908.22 734,206.97 10,035.75 44,253.14 4,266,879.72 72,813.32 7,112.63 651,419.55 3,191,872.98

16,619.00 7,274.00

113,549.00 196,734.00
4,463.00 24,620.00
55,385.00 15,000.00
426,849.85
12,192.31 554,562.07
44,632.68

10,035.75

1,678,939.65 38,731.50
1,018,622.51 1,098,036.08
8,264.60 7,777.42 6,709.82 365,057.91 1 ,498,000.87 1,237,345.21 614,759.49 1,014,759.17 275,430.30 51,805.77 39,469.97 1,757,293.22 749,206.97
0.00 44,253.14 4,693,729.57 72,813.32
7,112.63 663,611.86 3,746,435.05
44,632.68

TOTAL BUILDINGS

19,270,953.55 __ 1,471,880.9_1_

10,035.75

0.00

20,732,798.71

IMPROVEMENTS OTHER THAN BUILDINGS Athletic 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 Reservoir Expansion Tunnel Beneath College Drive Culvert

160,485.93 20,792.00 66,200.00 21,530.13 19,654.00 53,419.54 13,704.50
517,376.34 5,280.00
34,513.77 5,000.00
256,881.00 182,009.20 189,590.77
27,282.50 82,230.00 11,640.00 133,500.00

109,045.00
808,829.75 188,603.76

269,530.93 20,792.00 66,200.00 21,530.13 19,654.00 53,419.54 13,704.50
517,376.34 5,280.00
34,513.77 5,000.00
256,8tl1.00 182,009.20 189,590.77
27,282.50 82,2i30.00 820,469.75 322,103.76

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

1,801,089.68

1,106,478.51

0.00

0.00

2,907,568.19

1060

GORDON COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LIBRARY COLLECTIONS Main Library Collections Donations
TOTAL LIBRARY COLLECTIONS
EQUIPMENT Academic Building Activities Annex Alumni Memorial Hall Bookstore Connell Hall Watson Hall Dining Hall Lambdin Hall Library Plant Operations Building Russell Hall Smith Hall 402 Spencer House Student Center Fine Arts Building Athletic Complex
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

YEAR

INVESTMENT

ACQUIRED JULY 1 1996

1,538,592.30

1 ,538,592.30

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

82,458.37

5,059.32

1,615,991.35 0.00

82,458.37

5,059.32

0.00

1,615,991.35

160,829.97 9,958.20
43,006.93 16,870.74
4,727.52 28,932.47 43,992.33 669,719.90 257,409.07 913,736.27 305,712.76 64,907.09
164,651.00 176,218.91
49,885.58
2,910,558.74
$25,735,068.31

100,470.09
6,505.00 2,523.10
24,252.75 18,469.25 139,307.93
2,394.00 25,367.77 42,007.10
2,462.00
16,861.52 3,953.00 1,799.00
386,372.51
$3,056,190.30

5,500.00 1,846.23
15,784.82 17,456.64 122,467.56
163,055.25
$178.150~32

(17,637.93) . (993.90)
32,125.13 1,339.27
8,151.19 {8,428.00) (87, 163.56) 9,121.34 (62, 122.82) 39,539.42 39,153.74 2,336.89 (14,137.91) 58,717.14

238,162.13 8,964.30
81,637.06 18,886.88
4,727.52 61,336.41 54,033.58 706,079.45 251,467.77 754,513.66 387,259.28 106,522.83
2,336.89 167,374.61 238,889.05
51,684.58

0.00

3,133,876.00

$0.00. ~28,613,1 08.29

1061

GORDON COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSIT Federal Funds State Funds Academic Contests Community Services Nursing Pinning Ceremony Dean's Conference Nursing Conference Library-Bradham's Papers Tree Project

FUND BALANCE JULY 1, 1996 ($71 '199.08)
93.57
247.00

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

$1,079,795.01 651,365.80 1,391.00 953.69
880.00 286.00 208.05

$1,015,659.37 701,069.65 1,391.00 953.69
880.00 217.10 2{)8.05

($7,063.44) (49,703.85)
93.57 68.90 247.00

TOTAL FUNDS HELD ON DEPOSIT

{70,858.51)

1 ,734,879.55

1,720,378.86

(56,357.82)

FUNDS FOR DESIGNATED SCHOLARSHIPS Regents Scholarships SSIG Scholarships Miscellaneous Scholarships

22,272.01

2,100.00 12,900.41 96,012.15

2,100.00 12,900.41 94,460.02

23,824.14

TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

22,272.01

111,012.56

109,460.43

23,824.14

PAYROLL OPERATIONS Payroll Deductions Federal Withholding Taxes State Withholding Taxes FICA FICA-Medicare Group Insurance-Health Group Insurance-Life Group Insurance-Dental Long Term Disability Georgia Defined Contribution Plan Teachers Retirement ORP1-TIAAICREF ORP2-Valic ORP3-American Century Investments ORP4-Fidelity Investments Tax Sheltered Annuities Charitable Contributions Garnishments Miscellaneous Employer Liability FICA FICA Medicare Group Insurance-Health Group Insurance-Life ORP1-TIAA/CREF ORP2-Valic ORP3-American Century Investments ORP4-Fidelity Investments Teachers Retirement
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

8,094.40 1,233.04 3,533.60
556.50
176.78

523,152.01 190,144.14
254,009.93 65,728.92
105,342.10 15,752.87 38,079.70
7,082.47 18,976.30 147,376.28
41,047.15 21,749.42
230.48 468.56 91,425.00 2,342.00 4,469.92
77.02

34,691.60 1,426.00
~~~-----
49,711.92

254,009.93 65,728.92
446,543.10 19,774.70 50,519.18 26,546.84 342.08 695.36
401,791.99
2, 793,406.37

$1,12_5.42 _ _$A~939,29.8Aii

523,152.01 190,144.14
254,009.93 65,728.92 105,888.30 16,020.63 38,423.70
7,087.55 18,976.30 147,376.28
41,047.15 21,749.42
230.48 468.56 91,425.00 2,342.00 4,646.70
77.02

7,548.20 965.28
3,189.60
551.42

254,009.93 65,728.92
450,076.10 19,889.70 50,519.18 26,546.84 342.08 695.36
401,791.99

31,158.60 1,311.00

2,798,394.19

44,724 10

_H._628,23.3Aii _____$12~0.42

1062

Macon College
FINANCIAL REPORT
For the Year Ended June 30, 1997

S. Aaron Hyatt President

MACON COLLEGE Macon, Georgia
Jack H. Ragland Vice President for Business Affairs
1063

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

MACON BALANCE Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Entemrises RESTRICTED

TOTAL

$608,732.74
139,323.59
23,090.88 4,924.35

$691,472.07 276,621.81 14,437.88
190,009.33

P76,071.56 ~1,172,541.09

($602,747.27) 680,310.47
~77,563.20

$697,457.54 276,621.81 834,071.94 0.00 213,100.21 4,924.35
0.00 0.00 0.00 0.00 0.00 0.00 0.00
~2,026, 175.85

$185,472.70

$70,425.22

530,280.08 715 752.78

70,425.22

$0.00 0.00

$255,897.92 0.00 0.00 0.00
530,280.08 0.00
786,178.00

13,112.39
32,169.29 4,409.80
10,627.30

210,307.28
907,820.43 (16,011.84)

77,563.20

-----
60,318.78

1,102,115.87

77,563.20

$779,071~56 _$_1 172,_541 .09 ___$_IZ,563.20

0.00 223,419.67
0.00 939,989.72 (11 ,602.04)
0.00 10,627.30
0.00
77,563.20 0.00 0.00 0.00
1 ,239,997.85
$~6,175.85

1064

COLLEGE SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGJ;NCY FUNDS

$1,016.60 7,261.92

$0.00 772,500.00

$480,555.33 5,235.59

$246,264.54 93,000.00

$0.00

$578,962.77

483,411.84 17,300,849.67
1 ,984,093.04 2,466,791.12 4,025,515.22

$8,278.52 $772,500.00 $485,790.92 $339,264.54 $26,260,660.89

$0.00

$0.00 $424,694.17

$0.00

$0.00

$578,962.77 $0.00

0.00_

0.00

4_24,694.17 ~--~0.00

578,962.77

0.00

578 962.77

339,264.54

8,278.52

(36,529.56)

26,260,660.89

772,500.00 _ _97..!.~}1_
772,500.00 --~6J,_0~6.75 _ _1~9..~4.~ ___?6,260,660.89

0.00 $51_&,9_6_2. 77

1065

MACON
STATEMENT OF CHANGES Year Ended

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant - State Appropriations Unexpended Plant Funds- E!T/C Trust Fund 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

EnterQrises

FUNDS RESTRICTED

$16,200,893.92

$0.00 $1,515,005.37

$0.00

$2,555,341.95 539,203.57
25,466.60 31,608.34

7,218.96

680,310.47

TOTAL REVENUES AND OTHER ADDITIONS

16,208,112.88

1,515,005.37

3,831,930.93

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus- Prior Year To State Treasury - General To State Treasury - Lottery Funds/Regular 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

16,210,303.04 (28,822.56) 3,333.57

1,445,556.92

3,371,007.65

4,451.27

16,690.00

--------

16,18~,814.0_5_

1,450,008.19 _ _3,_;3872~97 .65

NET INCREASE IN FUND BALANCES BEFORE TRANSFERS

23,298.83 _____?4,997.18 _ _ 444,233c2~

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

------------- -~--F_Q~!?~- 73)

- - - - - - - -0.00 - - - - - _(?_O_J?4. z.~ ---------0-.0-0-

23,298.83

(5,177.55)

444,233.28

ADJUSTMENTS/RECLASSIFICATIONS

(418,709.99)

BEGINNING FUND BALANCE

_____37_,_Q1_9~5_ _ _ 1 ,_1 oz,_~3.j?_ _ __g039.9_"1_

FUND BALANCES, JUNE 30, 1997

- --~----_-_-$E-l-_0-,-31(-!J-.8 ~------$-.-t-1-0~-1-Jl-i~-a?-- - _ _-_-$ZL-.Q6-_3,2-Q_

TOTAL CURRENT
FUNDS
$16,200,893.92 1 ,515,005.37 0.00
2,555,341.95 539,203.57 0.00 25,466.60 31,608.34 0.00 0.00 0.00 7,218.96 0.00 680,310.47
21,555,049.18
19,581,310.69 1,445,556.92 0.00 0.00 (28,822.56)
0.00 16,690.00 7,784.84
0.00 0.00 0.00 0.00 0.00
21 ,022,519.89
. 532,529.29
0.00 {70,174.73)
(70, 174.73)
462,354.56
(418,709.99)
1'196,353.28
$1 ,239.Jj!l7 .85

1066

COLLEGE
IN FUND BALANCES June 30, 1997

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

Unexpended

PLANT FUNDS Renewals And R!mlacements

$0.00

$0.00

547,000.00

Investment In Plant
$0.00

22,500.00

45,664.07

0.00

22 500.00

592,664.07

4,546.42

4 546.42

1 ,204,877.65 1 ,204,877.65

0.00 0.00

0.00 22,500.00

543,605.93 53,550.24
597,156.17 (4,492.10)

5,000.00

831.44

5,000.00

831.44

(453.58) ___1_,204,046.21

0.00 0.00

70,174.73

0.00 _ _ _ ____::0.00 ._ _ _7_9,174.73_

22,500.00

(4,492.10)

69,721.15

(54,047.13)

0.00 1,204,046.21
0.41

_____$8,21.8.5~ ___$_7].2.,QQ.Q,QQ_ _ _ _$61 ,O~tU~ _____$~~2~.54 ---~9.~9.Q,Q_60.89

- - - - - - - - - - -~- - - - - - - -

----------

1067

MACON COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Equipment/Technology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

$4,003,996.74 11,876,553.00

$0.00

$0.00

2,582,040.92 775,637.45
13,329.28

264,776.03
55,568.15 16,200,893.92

0.00

3,371,007.65

Sales and Services of Auxiliary Enterprises

1,515,005.37

TOTAL REVENUES

16,200,893.92

1,515,005.37

3,371,007.65

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 Hospital and Clinics Total Educational and General Expenditures

8,065,331.99
265,086.89 1,477,797.38 1,244,494.01 2,592,845.31 1,961 ,824.66
602,922.80
16,210,303.04

124,966.78

65,586.03 480,756.33
23,826.58 54,504.00

2,621,367.93

0.00

3,371,007.65

Auxiliary Enterprises Expenditures

1,445,556.92

Mandatory Transfers

TOTAL EXPENDITURES AND MANDATORY TRANSFERS _16,21 0,30~D_~

1,445,556.92

3,371,007.65

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 To State Treasury- Lottery Funds/Regular

3,885.39 28,822.56

(70,174.73) (4,451.27)

444,233.28

TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

32,707.95

(74,626.00)

444,233.28

TOTAL CURRENT
FUNDS
$4,003,996.74 0.00
11 ,876,553.00 0.00
2,582,040.92 775,637.45 0.00 13,329.28 0.00 0.00 0.00 0.00 264,776.03 0.00 55,568.15
19,571,901.57
1,515,005.37
21 ,086,906.94
8, 190,298.77 0.00
330,672.92 1 ,958,553.71 1,268,320.59 2,647,349.31 1,961 ,824.66 3,224,290.73
0.00 19,581,310.69
1,445,556.92
0.00
21,026,867.61
444,233.28 (70,174.73)
(565.88) 0.00
28,822.56
I
402,315.23

NET INCREASE (DECREASE) IN FUND BALANCES

____$23,298.83

(~5. 177.55)

$444,233.28 _____1462,354.56

-

I

1068

MACON COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

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 To State Treasury- Lottery Funds/Regular 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 & Hosgital

Activities

$16,062,519.56

$138,374.36

7,029.86 16,069,549.42 16,088,065.98
(28,822.56) 3,333.57
16,062,576.99

189.10 138,563.46 122,237.06
122,237.06

0.00 6,972.43
21,1~L_Q_

0.00 16,326.40
15,84~:_8g_

AUXILIARY ENTERPRISES

_ ____LO_"'[_A_L_ _

$0.00 1,515,005.37

$16,200,893.92 1,515,005.37

1 ,515,005.37
1 ,445,556.92
4,451.27 1,450,008.19
0.00 (70,174.73) (70,174.73)
(5, 177.55)
1'1 07,293.42

0.00 7,218.96
17,723,118.25
16,210,303.04 1,445,556.92
(28,822.56) 7,784.84
17,634,822.24
(70,174.73) (70,174.73) 18,121.28
0.00 1,144,313.37

FUND BALANCE, JUNE 30, 1997

_ _ _ _$_213J49.4l - - - _$3_2,_1_Q.l.2..l. _ _$.1,10~.1.19J!L

------

~~-------

~1,162,434.65

1069

MACON COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

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 Equipment/Technology/Construction Trust Fund 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 Revenues for Program Support Continuing Education Fees Other Sources Library Fines Dental Hygene Clinic Service Fees Administrative Cost Allowance Eisenhower Grant Student Service Grant Drug Prevention Grant Other Grants 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 Other Operations - Institution Vending Sales Child Care Center-Sales
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

$3,175,374.64 73,201.90 8,370.00
123,215.00 602,922.80
20,912.40
11,545,535.00 107,018.00 55,000.00 169,000.00

$0.00
$2,582,040.92 775,637.45 13,329.28

$3,175,374.64 73,201.90 8,370.00
123,215.00 602,922.80
20,912.40
11,545,535.00 107,018.00 55,000.00 169,000.00
2,582,040.92 775,637.45
13,329.28

264,776.03
2,490.81 5,831.00
534.00 13,233.00
2,923.00 7,030.00 1,098.00 15,159.36 7,268.98
16,200,893.92

3,371,007.65

264,776.03
2,490.81 5,831.00
534.00 13,233.00 2,923.00
7,030.00 1,098.00 15,159.36 7,268.98
19,571,901.57

122,529.84 5,667.96
1,259,255.72 5,668.03
100,174.76
7,414.56 14,294.50 1,515,005.37
$17,715,899.29

0.00

122,529.84 5,667.96
1,259,255. 72 5,668.03
100,174.76 0.00
7,414.56 14,294.50
' 1,515,005.37

$3,371,007.65

$21,086,906.94

1070

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

Division of Humanities

Teaching Values

Grass Roots Art Grant

Division of Natural Sciences and Math

Connecting TT Faculty Development

Mosquito Research

Literature/Mosquitos

Eisenhower Grant

Eisenhower Grant II

Dept of Dental Hygiene

Dept of Respiratory Therapy

Houston Healthcare Grant

Dept of Health Information Technology

Division of Social Science

.0.....

Eminent Georgians Division of Economics and Business

Department of Education

Early Intervention Program

Department of Nursing

Preparatory and Remedial Instruction

Dept of Developmental Studies

Summer Enrichment Program

Prep Program

Prep Summer

TOTAL INSTRUCTION

PUBLIC SERVICE Community Support Dept of Community Education-State Dept of Community Education-Dept Dept of Community Education-MGates

TOTAL PUBLIC SERVICE

MACON COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

- ..E...x. pense-s

. Equipr:nent

$1,433,231.11
1 ,499,566.20 2,165.00
360,561.78 220,522.87
67,313.33 1 ,288,435.31
923,007.91 361,684.62
55,000.00 954,506.93 868,042.67
19,267.43 12,026.83
8,065,331.99

$0.00 $2,392.30
297.09
363.82 1,262.00 11,692.00
188.91
150.31
1,893.14
102,550.42 4.17~.7~
124,966.78

$1,433,231.11 2,392.30 297.09
1,499,566.20 2,165.00 363.82 1,262.00
11,692.00 188.91
360,561.78 220,522.87
150.31 67,313.33 1,288,435.31
1,893.14 923,007.91 361,684.62
55,000.00 954,506.93
868,042.67 19,267.43
114,577.25 4,17?.79
8,190,298.77

$1,380,705.00 53.71
1,426,882.35 1,500.00
5,011.12
324,711.86 200,623.65
63,545.86 1 ,249,840.06
1,343.49 799,104.47 341,393.38
901,685.80
847,130.73 17,224.00 72,023.57
7,632,7_79.05

$14,227.35
9,624.52 665.00
1,968.37 5,055.27
20,542.03 10,492.66
2,353.45 0.00
4,355.53 7,182.78
838.25
77,305.21

$34,138.76 2,338.59 297.09
56,052.73
363.82 1,262.00 6,680.88
188.91 28,301.55 11,869.30
150.31 3,767.47 18,053.22
549.65 23,707.78 17,937.79 55,000.00 39,789.70
13,729.16
2.0~3.43
39,023.43 4,176.79
359,422.36

$4,160.00 7,006.60
5,580.00 2,974.65
89,703.00 8,675.90 2,692.00
120,792.15

310.86 264,776.03

65,586:03

310.86 264,776.03
65,586.03

106,124.17 65,072.28

2,694.48 498.25

310.86 155,957.38
15.50

265,086.89

65,5~6.0:3

330,672,9.2

171,196.45

3,192.73

156,283.74

0.00

MACON COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

ACADEMIC SUPPORT

Libraries

Library

415,556.70

Library-Special Equip

Vice President for Academic Affairs

417,554.04

Peer Review Comm

3,596.20

Area-S paradigm

2,146.49

IT Faculty Development

3,036.02

Minority Advising Program

2,514.00

Distinguished Teachers

45,000.00

Professional Development

2,700.00

Student Services Grant

Institutional Networking Grant

Robins Resident Center

151,063.79

Warner Robins Center

255,636.37

Academic Computing

80,352.58

.0....,
"'

Connecting Students and Services Instructional Technology Connecting TT

31,203.29 44,250.00 23,187.90

Pre-College Counseling Grant

Restricted _ _____ IotaL

9,989.37
170,340.42 297,236.94
3,189.60

415,556.70 9,989.37
417,554.04 3,596.20 2,146.49 3,036.02 2,514.00
45,000.00 2,700.00
170,340.42 297,236.94 151,063.79 255,636.37
80,352.58 31,203.29 44,250.00 23,187.90 -~.1~~-0

O B J E C T C L A S S I F I C-A- T I O N ------ ----~-------------------

-----------~-

Operating

Personal

Supplies &

Services

_ "(ravel

_=~~~11~~.s.e~.c _.

"-c~qu_iprn~JJt

259,642.72
303,677.34
2,146.49
41,146.03
131,167.71 140,435.08 138,440.40
75,739.33 54,990.94
37,672.45

1,636.35
7,122.23 40.50
2,296.02
853.97 1,900.00 2,637.39
349.43 880.25 726.55 3,897.27

32,011.36 5,402.95
103,056.86 3,555.70
740.00 2,514.00 3,000.00 '800.00 36,535.32 45,026.69 10,742.14 179,170.49 19,462.37 24,103.29 6,577.55 11,973.90 3__,_189.60

122,266.27 4,586.42 3,697.61
111,425.74 1,001.00 2,002.00 7,100.00
11,214.00

TOTAL ACADEMIC SUPPORT

1,477,797.38

480, 756.33_

1,9~13,_55_3.71

1 '185,05_13.~9-

22,339.96

487,862.22

263,293.04

STUDENT SERVICES Student Services Administration
Vice Pres - Student Affairs Drug Prevention Grant Student Activities Office Counseling and Testing Office Financial Aid Office Student Activities Programs Enrollment Services Office of Admissions Office of Registrar

109,648.48 8,479.20
61,791.32 155,648.75 243,607.29 122,237.06
82,175.81 276,191.79 184,714.31

23,826.58

109,648.48 32,305.78 61,791.32
155,648.75 243,607.29 122,237.06
82,175.81 276,191.79 184,714.31

98,740.64 22,893.01 61,791.32 148,128.22 175,852.14
128.78 76,681.63 247,298.55 - 159,737.~7

1,385.38 1,338.00
1,171.53 827.40 778.13
3,537.23 1,222.38

9,522.46 8,074.77
6,349.00 64,142.45 121,330.15
5,494.18 24,826.79 23,225,14

2,785.30
529.22 529.22

TOTAL STUDENT SERVICES

1 ,244,49~,01_

23,826.58

1 ,26?_,3?_0.59

- __991 ,251.86

10,260.05

262,9_64.94

3,843.74

MACON COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

----

-

OBJECT CLASSIFICATION Operating

Personal

Supplies &

Unrestricted EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

Restricted

Tg!al.

Service~ ..

Travel

Expenses

Equipment ...

- --

--- - --- --

INSTITUTIONAL SUPPORT

Executive Management

Office of the President

499,951.39

499,951.39

458,370.24

4,390.48

24,893.87

12,296.80

ETACT

169,000.00

169,000.00

60,362.96

108,637.04

Valentine's DLF

96,226.25

96,226.25

74,004.96

22,221.29

Student Services Grant

19,244.04

19,244.04

18,170.95

1,004.59

68.50

Institutional Networking Grant

44,269.02

44,269.02

42,453.40

17.50

1,798.12

Fiscal Operations

Office of V.P. for Business & Finance

544,960.93

544,960.93

456,852.74

6,435.26

75,934.93

5,738.00

Professional Development

2,700.00

2,700.00

1,300.00

1,400.00

General Admin & Logistical Services

Department of Computer Services

182,417.87

182,417.87

140,012.00

1,205.86

41,200.01

Departmental of Logistical Services

391,436.46

391,436.46

255,614.29

135,185.81

636.36

Campus Security

163,394.25

163,394.25

37,139.65

126,254.60

Department of Community Relations

273,559.09

273,559.09

131,887.86

1,711.91

138,740.32

1,219.00

General Institution

0

Faculty & Staff Benefits-Non Pa

"w

College Work Study Program

187,374.20 18,311.81

.54,504.00

187,374.20 ..7.2&15,~1

187,374.20 181.09

_'7?,~?4.'~2

TOTAL INSTITUTIONAL SUPPORT

2,592,845.3.1

54,504.00

2,647,34_9.31

1, 728,056.42

1_6,065.60

--. ?52,478.80

.15(2,748.49

OPERATION & MAINTENANCE Physical Plant Administration Building Maintenance Custodial Services Utilities Landscape and Grounds Maintenance

OF PLANT

241,654.08 495,890.47 568,357.22 531,490.42
124,432.~7

241,654.08 495,890.47 568,357.22 531,490.42 124,432.47

205,658.18 269,011.11 423,793.15
. 88,711.97

2,855.22

33,140.68 222,259.36 143,493.67 531,490.42
35,720.50

4,620.00 1,Q70.40

TOTAL OPERATION & MAINTENANCE OF PLANT

1,961,824.66

0.00

1 ,96.1"84.(36

987,1.74.41

2,855.22

966,104.6:3

5,690.40

MACON COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

EDUCATIONAL AND GENERAL EXPENDITURES (Cgntinued) SCHOLARSHIPS AND FELLOWSHIPS Scholarships
Scholarships - Federal Pell Grants-FY97 Pell Grants-FY96 Pell Grants-FY95 Pell Grants-FY94 SEOG Grants-FY97 SEOG Grants-FY96 SEOG Grants-FY95 Scholarships - State Hope Program-FY97 Hope Program-FY96 Hope Program-FY95
Fee Waivers

Unrestricted 602,922,80

Restricted
1,932,993.89 1,839.77 (1 ,524.14) (246.93)
86,336.00 334.52
1,000.00
592,882.40 10,351.19 (2,598.77)

. Total
1,932,993.89 1,839.77 (1,524.14) (246.93)
86,336.00 334.52
1,000.00
592,882.40 10,351.19 (2,598.77)
6Q2,922.80_

Personal Services
-------

OBJECT '----

CLASSIFICATIO- ---- .--~ N---

Operating

Supplies &

.. Travel

. Expe~s.e~

--'Eguipmento~ .c.

1,932,993.89 1,839.77 (1 ,524.14) (246.93)
86,336.00 334.52
1,000.00
592,882.40 10,351.19 (2,598.77)
602,922,~0

0

TOTAL SCHOLARSHIPS AND FELLOWSHIP

-.1

""

TOTAL EDUCATIONAL AND GENERAL EXPENDITURES

602,922.80 16,210,303.04

2,621,367.93 3,371,()07.!)5

3,224,2!lQ, 73 19,581,310.69

______ - _._

---

12,69~,5113:138_

. -- ------

0.00

.... 132,01~,7?.

3,224,29().73 6,209,407.42

0.00 544,3_67.82

AUXILIARY ENTERPRISES EXPENDITURES FOOD SERVICES
Cafeteria

226,66.2.77

2~()J.6JJ7

.1J.4,9J_8_.J9

47.98

111,696.60

TOTAL FOOD SERVICES

. 22Mf3~:??

0.00 . . . .. 2_2(),!)6J.n.

.. ~14.,~!8._1!}_

47.98

111,696.60

0.00

STORES AND SHOPS Bookstore
TOTAL STORES AND SHOPS

1 '129,643,15_ 1,1~~643.15_

1'12!},643.15

- __ !j?,?46.64.

0.00

_1,!9_._643J5

92_..746.64

2,87_g.48 2,872:48

995,764,03_
995,764.0~

38_,2.60.00 3_8,260.00

ATHLETICS Intercollegiate Athletics
TOTAL ATHLETICS
OTHER SERVICE UNITS Child Care Center Vending Operations
TOTAL OTHER SERVICE UNITS
TOTAL AUXILIA~ ENTERP~ISES EXPENDITURES

.69&~5..~4- - ._f3!l.l!?!5:~4

. ----

0.00

69,875.?4 _13Jl&?.?4

19,082.62 ---- -. --- -- 292.54
19LJ.75.16
1 ,445,5?6.92

------

19,082.62 ------ ... -- 292.54

--- ------0-.00

. _.!9.~7!5.1

0.00_ . ... 1.4.45,556,9~-

2,082.2!}_ - .2>()8.?.:?9
18,481.08 147.64
18,628.72 228,375.84

0.42 0.42 2,920.88

. 67,79~:!55 . 67,793.55
601.54 144.48 746.02 1'176 ,000.20

0.00
0.00 38,260.00

TOTAL CURRENT FUND EXPENDITURES

MACON COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted ..

Total

Personal Services.

-

O
-.

-B--

J

E

C

T

CLASSIFICATION

.

--~--

Operating

Supplies &

Travel

.. _ Expel"!s.es

$17,655,859.96

$3,371,007.65 $21,026,867.61 $12,923,892.52

$134,939.65

$7 ,385,407..62

Ec:juip111ertl_ . $582,627.82

0 -..1
(J1

REVENUE Student Fees
Fees-Student Activities Other Sources Commuter Ad Sales Movie Tickets Miscellaneous Revenue
TOTAL REVENUE
EXPENDITURES Intramural Athletics lntramurals 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 Special Projects Health Fair Georgia History Day 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, 1997

$1,953.00 3,441.25 9,765.11

$123,215.00 15,159.36

$138,374.36

11,304.01 3,110.55 4,811.96 3,598.01
10,460.74 1,537.25
475.00 92.40
2,343.00 14,216.89 12,019.82
3,016.14 27,893.45
2,918.06 11,611.17
2,804.86 595.94 266.95
1,476.00 1 '195.47 2,030.00

1,854.51
22,824.53 2,604.88
11,997.99
82,955.15 122,237.06 16,137.30 15,842.89 189.10
_ _ _ _$_E_,l~

1076

MACON COLLEGE
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30, 1997

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

$100,174.76 0.00
33,921.53 35,954.31

$100,174.76
69,875.84 30,298.92
188.07

1077

. MACON COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FEDERAL FUNDS College Work Study Porgram SEOG FY95 SEOG FY96 SEOG FY97 Pell Grant FY95 Pell Grant FY94 Pell Grant FY96 Pell Grant FY97 Eisenhower Grant Eisenhower Grant II Student Services Grant Institutional Networking Grant Eminent Georgians Drug Prevention Grant Mosquito Research Mosquito Lit
TOTAL FEDERAL FUNDS
STATE FUNDS Hope Program FY95 Hope Program FY96 Hope Program FY97 Grass Roots Art Prep Program Teaching Values Prep Program-Summer MGates
TOTAL STATE FUNDS
PRIVATE FUNDS College Counseling Helene Fuld Child Care Program Library Spec Eq Houston Healthcare Orch lnst/Porter
TOTAL PRIVATE FUNDS
ENDOWMENT FUNDS Endowment Challenge Grant
TOTALENDO~ENTFUNDS

FUND BALANCE JULY 1, 1995

RECEIPTS

DEDUCTIONSfTRANSFERS

For Indirect, Adm

For Direct

Allow &Transfer

FUND BALANCE JUNE 30, 1997

$0.00 720.16 1,413.66 4,928.97 (23.75)
7,039.04

$54,504.00 279.84 334.52
86,336.00 (2,937.80)
(246.93) 1,839.77 1,905,216.84 12,249.75
183,573.42 287,442.96
26,749.58
2,555,341.95

$54,504.00 1,000.00 334.52
86,336.00 (1,524.14)
(246.93) 1,839.77 1,932,993.89 11,692.00
188.91 170,340.42 297,236.94
1,893.14 23,826.58
363.82 1,262.00
2,582,040.92

$0.00
534.00 $13,233.00
2,923.00 16,690.00

$0.00 0.00 0.00 0.00 0.00 0.00 0.00
(22,848.08) 0.00
(188.91) 0.00
(9,793.98) (1 ,893.14)
0.00 (363.82) (1 ,262.00}
(36,349.93)

(391 '1 03.92) 297.09
(15,305.32) (406,112.15)

(2,598.77) 354,739.77
101,247.00 320.11
3,189.60 82,305.86
539,203.57

(2,598.77) 10,351.19 592,882.40
297.09 102,550.42
2,392.30 4,176.79 65,586.03
775,637.45

0.00

0.00 (46,715.34) (592,882.40)
0.00 (1 ,303.42) (2,072.19)
(987.19) 1,414.51
(642,546.03)

8,732.90 (1,277.00)
4,506.91 (11 ,000.00)

3,189.60
1,277.00 10,000.00
- ______1_11)_90.00

3,189.60
9,989.37 150.31

962.81 ~-----2~,1.6_,_~9. _____1_?_,329.28_ - - - - - - 0.0-0

____3_1_,i40J~- -----~-6_08.3~

--~--~---

------~---

31,440.22

31,608.3_'!_

0.00
-------~-----

--------

0.00 8,732.90
0.00 10.63 4,356.60
0.00
13,100.13
63,Q_18.56
63,048.56

TOTAL RESTRICTED FUNDS-CASH BASIS

=l3JlJ:t97p,06)

3,151,620.46

-------_-3-,-~-?-1--,-0-0-7--,-6-5-

_____1_2,99!HJQ_
~ ------------

AMOUNTS EXPENDED BUT NOT REIMBURSED

_ _680d10

(602,747.27) 680,310.47

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

- - $_52~.Q39Jli

___ ,$3,83 t_93P,fl.3_
---~-------

__ $3,3Z1,0JJL65_
--------

- -- - __- _$1- 9~Q- .~Q- _,Q- Q_

_ _ i l l..QQ.3.20

1078

MACON COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

BEGINNING FUND BALANCE 1Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Gifts and Grants Private Interest Income Private Loans
TOTAL ADDITIONS
DEDUCTIONS
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $8,278.52

ENDOWMENT FUNDS
$750,000.00

8,278.52

750,000.00

TOTAL
$758,278.52 0.00
758,278.52

0.00 0.00
0.00 $821..52

22,500.00 22,500.00

22,500.00 0.00
22,500.00

0.00

0.00

0.00

0.00 0.00

0.00

0.00

$772,500.00 _______$.780,778.52

1079

LOAN FUNDS Federal Perkins Loan Program Nursing Student Loans
TOTAL LOAN FUNDS
ENDOWMENT FUNDS Restricted As To Income Endowment Challenge Grant Macon College Foundation
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

MACON COLLEGE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1995

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE &TRANSFERS JUNE 30, 1996

$5,241.92 3,036.60
8,278.52

$0.00 0.00

$0.00 0.00

$0.00 0.00

$5,241.92 $3,036.60
8,278.52

750,000.00
750,000.00
~758,278.52

22,500.00
~0.00

0.00
~0.00

0.00
~0.00

750,000.00 22,500.00
772,500.00
~780,778.52

1080

MACON COLLEGE
SUMMARY OF PUBLIC TRUST FUND INVESTMENTS Year Ended June 30, 1997

ENDOWMENT FUNDS 1 Investment Held in Trust
TOTAL INVESTMENTS- ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUND INVESTMENTS

BOOK VALUE

MARKET VALUE

$772,500.00

$952,953.66

772,500.00 _ _ _952,953.66

_$_772,500.00

$952,953.Q6

1081

MACON COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS State Appropriations Lottery Funds Major Repair/Rehabilitation Funds Equipment/Technology/Construction Trust Fund Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Buildings Library/Auxiliary Building Lecture Hall Total Buildings
Improvements Other Than Buildings Pump Lift Station Transfer Pool Campus Security Lighting Electrical Distribution System Total Improvements Other Than Buildings
Equipment Lab Equipment
Total Equipment
Expenditures Not To Be Capitalized Other Service Units
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

UNEXPENDED

Unrestricted

Restricted

$100,000.00 447,000.00
45,664.07
592,664.07

$0.00 0.00

Total

RENEWALS AND REPLACEMENTS

$100,000.00 447,000.00 0.00 45,664.07
592,664.07

$0.00
4,546.42 4,546.42

108,000.00 108,000.00
55,623.15 5,235.59
100,000.00 183,376.85 344,235.59
91,370.34 91,370.34
53,550.24 53,550.24
597,156.17

0.00

108,000.00

0.00

108,000.00

55,623.15

5,235.59

100,000.00

183,376.85

0.00

344,235.59

91,370.34

0.00

91,370.34

53,550.24

0.00

53,550.24

0.00

597,156.17

5,000.00 5,000.00
0.00 0.00 0.00 5,000.00

0.00
(5,250.00) (26, 787.46)

0.00
124,885.98 (27,259.67)

(36,529.56)

0.00

- - - - - - - - _ _97,62~

_ _(j~Q.5_2!:t56) ___ _____j_9V5_2, 3_1_

0.00
0.00
119,635.98 (54,047.13)
0.00 0.00

70,174.73 70,174.73 269,543.39

(36,529.56) 97,626.31 _ _ _339,264.54
$_QL0_9.7~ ____1339,264.54

1082

MACON COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

'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 Adjustments to Inventory Counts
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

.$25,056,614.27 0.40

$25,056,614.67

$480,768.53 101,859.29

582,627.82 73,643.91
543,605.93 5,000.00

1,204,877.66

831.44

831.44

26,260,660.89 0.00
$26,260,660.89

1083

MACON COLLEGE

SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LAND Main Campus

YEAR

INVESTMENT

ACQUIRED JULY 1,1996

$483,411 .84

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

$0.00

$0.00

$0.00

$483,411.84

TOTAL LAND

483,411.84

0

0

0

483,411.84

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 Equipment Storage Shed Lab Building T-100 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 2,848,537.63 1'171 ,013.02
623,880.87 614,297.61 689,389.66 382,565.14 151,457.17 480,287.54
46,299.99 868,221.84
22,698.00 38,794.00 13,720.00 28,580.00 6,585,518.20 1 ,509, 723.87

78,643.91 108,000.00

0.40

1,039,220.82 2,927,181.94 1'171,013.02
731,880.87 614,297.61 689,389.66 382,565.14 151,457.17 480,287.54
46,299.99 868,221.84
22,698.00 38,794.00 13,720.00 28,580.00 6,585,518.20 1 ,509,723.87

TOTAL BUILDINGS

17,114,205.36

186,643.91

0.00

0.40

17,300,849.67

IMPROVEMENTS OTHER THAN BUILDINGS Transformer Pad Parking Lots & Electrical-Distribution System Landscaping Sidewalks, Roadways, and Paving Gamefield Irrigation wells Hot & chill water piping Gas & Oxygen Distribution Campus Lighting Pump Lift Station Topo/Util Survey

36,442.12 1,311,421.41
71,962.64 15,467.87 11,415.00 22,274.50 148,663.16 16,542.00
5,668.75

5,235.59 183,376.85
100,000.00 55,623.15

41,677.71 1,494, 798.26
71,962.64 15,467.87 11,415.00 22,274.50 148,663.16 16,542.00 100,000.00 55,623.15
5,668.75

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

1,639,857.45 _ _3~1,235.59

0.00

0.00

1,984,093.04

LIBRARY COLLECTIONS General Acquisitions Donations
TOTAL LIBRARY COLLECTIONS
EQUIPMENT Academic Building Library/Auxiliary Building Science Building Lecture Hall Classroom I Building Pysical Education Building Maintenance Building Classroom II Building Administration Building Multi Purpose Classroom Boiler House RRC Building T-Building WRC Building

2,364,931.83

101,859.29

-- - - - - - - - ~------

______12~4' 931 .~-~ _____1_ O_Ul_5jl_.~9

0.00
----~-----

0.00
------

415,730.54 203,288.50 400,629.79 120,967.36 433,962.90
63,231.42 222,432.32 320,970.94 362,880.07 298,154.27
12,000.00 34,529.00 415,159.88 150,270.80

106,381.88 116,386.14
11 ,579.49 636.36
94,497.90
1,070.40 121,006.95
15,685.84 66,198.80
18,471.00 2,754.11
17,470.00

831.44

2,466, 791.12 0.00
2,466,791.12
521,280.98 319,674.64 412,209.28 121,603.72 528,460.80
63,231.42 223,502.72 441 ,97i7.89 378,565.91 364,353.07
12,000.00 53,000.00 417,913.99 167,740.80

TOTAL EQUIPMENT

3,454,207. 79

572, 138._87

831.44

0.00

4,025,515.22

TOTAL INVESTMENT IN PLANT

~2~~14.27

!li.204L877.66

$831.44

$0.40_ ~26,~6_QL~0.89

1084

MACON COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSIT Application for Degree
1 Scholastic Aptitude Test National League for Nursing 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 Lamda 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 FLBOR-ACC H.I.T. Georgia Association of Nursing SCAPS Economics and Business Service Kimbro Memorial Fd Vocational Inventory fees MAP-MRO Conference Pandoras Box Impromptu Players Dean's Conference MCAware M-CARE Chief Business Officers Renaissance Festival FDS Postsecondary Amnesty Inti Forensic National Student Loan Clr Foundation Clr Department of Education Payment Funds
TOTAL FUNDS HELD ON DEPOSIT

FUND BALANCE JULY 1, 1996

RECEIPTS

FUND BALANCE DISBURSEMENTS ____,J__UNE 30L 1997

$6,036.28 9,789.07 10,600.16 313.30 1,529.25 272.63 10,537.74 5,870.75 0.00 2,377.42 4.92 330.87 46.59 2,688.21 0.00 55.47 953.77 362.52 602.68 2,500.22 0.00 812.00 193.75 43.36 74.54 523.22 721.94 558.30 0.00 0.00 1,853.01 40.00 280.00 0.00 2,415.27 2,101.38 44.65 79.47 1,061.42 0.00 414.07 9,728.52 0.00 145.00 13.16 487.02
----~4dD_~.20

$5,836.26 7,110.00
(32.00) 35.36 3,867.75 474.88 1,896.32 24,444.32 823.20 6,215.50 11.48 5,461.52 525.35 2,760.33 1,798.12
0.00 180.00 614.50 126.29 3,256.49
0.00 4,002.00
755.00 0.00 0.00 0.00 0.00 0.00
559.07 1,125.00 4,529.25
0.00 0.00 625.00 450.00 0.00 0.00 342.00 0.00 186.49 2,866.80 7,229.39 800.75 9,240.00 0.00 123.25 2,426,587.47 45,337.00 _ _2,508,787 .00

$8,135.17 6,485.00 1,750.20
308.14 2,925.00
91.24 7,239.53 20,028.28
104.62 4,927.81
16.40 4,412.13
368.58 2,600.48
995.86 55.47 130.77
378.05 32.33
1,412.50 0.00
3,414.50 852.72 0.00 74.54 0.00 167.90 0.00 500.75
1,098.97 5,124.02
0.00 0.00 0.00 0.00 42.30 44.65 0.00 0.00 186.49 1,953.13 8,996.00 800.75 8,220.00 13.16 0.00 2,241 ,670.07 45,298.00 2,543,092.20

$3,737.37 10,414.07 8,817.96
40.52 2,472.00
656.27 5,194.53 10,286.79
718.58 3,665.11
0.00 1,380.26
203.36 2,848.06
802.26 0.00
1,003.00 598.97 696.64
4,344.21 0.00
1,399.50 96.03 43.36 0.00
523.22 554.04 558.30
58.32 26.03 1,258.24 40.00 280.00 625.00 2,865.27" 2,059.08
0.00 421.47 1,061.42
0.00 1,327.74 7,961.91
0.00 1 '165.00
0.00 610.27 184,917.40
39.00 0.00

_ _ _1_1.Q_,Z_67.1~

5,078,951.14

4,923,947.71

265,770.56

1085

MACON COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS FOR DESIGNATED SCHOLARSHIPS Abraham Baldwin Agriculture College Air Force Association America Jr Miss Scholarship Anerson Chemical Co Averlena Baptist Church Baconsfield Family Dentist Bank of Gray Holiday Classic Banner Walk-in's Bibb Assoc of Education Bibb Foundation Bowen Trust Burns Scholarship C D Dental Hygiene Society Calhoun City HS Alum Chick-Fil-A Children's Friend Inc. China Clay Producers Association Citizens Sch Fund of America Citizens Scholarship Cordele Civitan Club Covenant Life Cathedral Crandall Junior College Crisp County High School CTMAD Scholarship Custodian Delta Sigma Theta Sorority Dental Dental Hygiene School El Abercrombie Englehardt Epsilon Omega Omega Financial Aid Rounding First Union Bank Ford Motor Credit Company Ga Baptist Children's Homes and Family Ministries Ga District of Kiwanis Memorial Foundation Georgia Chapter of Insurance Underwriters Georgia Farm Bureau Federation Georgia Holstein Association Georgia Mining Association Georgia Power/Future Farmers of America Georgia Prison Wardens Georgia RLCA Aux School Georgia State Chapter P.E.O. Georgia State Fair Gordon College Governors Scholarship Heroines of Jericho
Hinman Dental Houston County Fair Association Hutchings Funeral Home IOF Foresters Jaques Foundation Jasper Lodge 50 Kari Underwood Kroger MLK, Jr., Scholarship Lizzie Chapel Baptist Church Loans For Education

FUND BALANCE JULY 1, 1996
0.02 4,016.09
0.00 8.89 100.00 488.00 21.29 0.00 200.00 2,966.41 2,003.13 0.00 557.87 0.00 1,684.59 266.65 0.04 150.41 8.14 59.90 215.50 0.98 276.31 1.76 0.00 104.81 500.32 976.12 948.47 75.04 379.15 1,259.24 0.00 403.24 29.00 71.81 14.33 252.00 0.00 3.62 702.59 133.23 0.00 0.00 0.00 13.38 0.00 225.00
31.87 8.87 9.04
666.66 1,155.72
355.00 0.00 0.00 0.00
141.69

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

0.00 12,000.00
0.00 0.00 0.00 0.00 0.00 228.00 0.00 0.00 400.00 0.00 0.00 500.00 3,547.00 0.00 0.00 0.00 750.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,952.11 0.00 500.00 1,000.00 (1.75) 0.00 0.00 0.00 0.00 0.00 500.00 0.00 0.00 0.00 0.00 500.00 775.00 0.00 0.00 3,501.00 0.00
0.00 100.00 1,000.00
0.00 4,000.00
500.00 0.00
2,500.00 0.00
3,103.24

0.02 9,880.06
0.00 8.89 100.00 488.00 0.00 (330.00) 200.00 690.80 386.82 0.00 500.00 500.00 2,296.49 266.65 0.04 150.41 758.14 59.90 215.50 0.98 276.31 1.76 0.00 0.00 0.00 4,452.11 8.00 413.10 859.00 387.00 0.00 333.03 29.00 0.00 0.00 374.80 0.00 3.62 315.59 133.23 358.95 775.00 0.00 13.38 1,496.79 225.00
31.87 100.00 493.31 552.09 3,720.02 345.05
0.00 2,312.03
0.00 1,709.52

0.00 6,136.03
0.00 0.00 0.00 0.00 21.29 558.00 0.00 2,275.61 2,016.31 0.00 57.87 0.00 2,935.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 104.81 500.32 476.12 940.47 161.94 520.15 870.49 0.00 70.21 0.00 71.81 14.33 377.20 0.00 0.00 387.00 0.00 141.05 0.00 0.00 0.00 2,004.21 0.00
0.00 8.87 515l3 114.57 1,435.70 509.95 0.00 187.97 0.00 1,535.41

1086

MACON COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUND BALANCE

JULY 1, 1996

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued)

Macon Housing Authority

1,780.81

' Macon YABA Association

0.00

McClain of Georgia

0.00

McCullough Scholarship

233.00

Middle Georgia Art Association

250.00

Middle Georgia Purchasing Association

2.25

Midsouth FCU

0.00

Miss Emanuel County

350.00

Miss Warner Robins High School

13.11

Miss Warner Robins Pageant

558.57

Multi Career Intern

0.00

NAB

0.00

NationsBank

0.00

Natl Service Award

128.20

NCO Wives Club Welfare Fund

0.02

NCO-Officers' Wives Club

244.72

NS Hospital Volunteers

500.00

Nursing

0.00

Okehi Women's Center

25.55

Order of Eastern Star

300.00

Paulk Scholarship

133.33

Perry High School Dogwood Scholarship

250.82

Perry Rotary

250.00

Pilot Club

300.00

Rainbow Fund

1,029.00

Regents Scholarship

2,700.00

Riverwood International Georgia

46.46

Roadway Package System

0.00

Sanyo

0.00

Student Incentive Grants

(240.00)

Swift Creek Baptist Church

303.85

The Methodist Home

0.50

The Shield Club

671.00

Tift College Alumnae

470.53

Trane

0.00

Tumlin

17.00

Ty Cobb Education Fund

1,697.43

United Daughters

1.60

Wal Mart Foundation

277.23

Warner Robins Junior Womans Club

0.00

Warner Robins Rotary Club

660.26

Warner Robins Womans Club

218.30

West Central GANLTC

0.00

Wilkinson County Bank

3.63

Wine & Spirits Foundation

- - - - - - - - -0.-00-

RECEIPTS
500.00 0.00 0.00 0.00 0.00 0.00
667.00 0.00 0.00 0.00 0.00 0.00 0.00
2,116.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
6,100.00 2,600.00
598.30 0.00
21,472.00 500.00 0.00 999.00 0.00 209.00 0.00 0.00 0.00
2,000.00 0.00
1,000.00 0.00 0.00 0.00
~~-~1.,1_?_7~Q.

DISBURSEMENTS
707.41 0.00 0.00 0.00
250.00 2.25 0.00
350.00 13.11
418.83 0.00 0.00 0.00
1,423.19 0.02
244.72 482.00
0.00 25.55
0.00 0.00 172.46 250.00 300.00 0.00 8,800.00 405.69 187.42 0.00 18,749.00 250.00 0.50 277.66 470.53 204.00 0.00 1,697.43 1.60 952.63 0.00 1,660.26 218.30 0.00 3.63 ---~_1,167.0Q_

FUND BALANCE __..JJJNE ~0, 199Z_
1,573.40 0.00 0.00
233.00 0.00 0.00
667.00 0.00 0.00
139.74 0.00 0.00 0.00
821.01 0.00 0.00
18.00 0.00 0.00
300.00 133.33
78.36 0.00 0.00
1,029.00 0.00
2,240.77 410.88 0.00
2,483.00 553.85 0.00
1,392.34 0.00 5.00
17.00 0.00 0.00
1,324.60 0.00 0.00 0.00 0.00 0.00 0.00

TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

__:3~!~~3.35_ --~ _ _TI,~8~!3.Q_

75,577.45

38,368.80

1087

MACON COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

PAYROLL OPERATIONS Payroll Deductions Federal Income Tax With holdings State Income Tax With holdings F I C A-Employee F I C A/Medicare-Employee Group Life Group Health Georgia Defined Contribution Plan Teacher Retirement-Employee Optional Retirement Plan 1friAA-Employee Optional Retirement Plan 2NALIC-Employee Credit Union Garnishments Sun Life Insurance Annuity Premiums State Charities Employee Meals Macon College Foundation Dental Insurance Reliance Standard Life 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 1friAA-Employer Optional Retirement Plan 2NALIC-Employer
TOTAL PAYROLL OPERATIONS
TOTAL AGENCY FUNDS

FUND BALANCE JULY 1, 1996

RECEIPTS

FUND BALANCE DISBURSEMENTS _..!1/NE 3._0, 199L

0.00 0.00 0.00 0.00 14,266.78 25,706.95 1.59 0.00 5,784.14 2,097.16 18.92 (809.14) 3,155.01 23,821.89 360.67 331.99 44.00 4,735.50 615.60
0.00 59,507.40 (1,411.48)
0.00 0.00 4,626.70 1,677.72
144,531.40
289,961.88

1,242,529.89 406,218.36 572,388.31 130,410.27 57,507.70 309,014.61 15,594.06 415,820.14 32,192.56 13,604.10 197,136.00 23,172.09 30,567.99 287,880.76 4,580.50 1,423.96 2,394.00 5,803.60 7,026.03
572,435.46 856,346.44
40,532.50 1,020,997.36
140,171.90 38,459.41 16,423.12
6,440,631.12
11L59~865.16

1,242,529.22 406,218.36 572,388.31 130,410.27 52,729.97 298,653.70 12,779.26 397,105.90 30,863.00 12,664.00 197,016.00 22,781.71 28,166.91 260,525.12 4,743.17 0.00 2,280.50 3,364.10 6,518.67
572,435.46 860,891.80
32,283.34 980,259.80 140,171.90
28,965.06 13,593.58
6,310,339.11
11 309,64.27

0.67 0.00 0.00 0.00 19,044.51 36,067.86 2,816.39 18,714.24 7,113.70 3,037.26 138.92 (418.76) 5,556.09 51,177.53 198.00 1,755.95 157.50 7,175.00 1,122.96
0.00 54,962.04
6,837.68 40,737.56
0.00 14,121.05
4,507.26
274,823.41
578~.77

1088

Middle Georgia College
FINANCIAL REPORT
For the Year Ended June 30, 1997

Joe Ben Welch
President

MIDDLE GEORGIA COLLEGE Cochran, Georgia
Patrick J. Wamsley
Vice President for Fiscal Affairs

1089

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 GEORGIA BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enternrises RESTRICTED

TOTAl,.

$500,797.21
118,687.13
67,356.44 . 48,182.80

$177,944.88
271,614.18
176,998.38 72,000.00

($429, 761.94) 507,297.96

735,023.58

698,557.44

77,536.02

$248,980.15 0.00
897,599.27 0.00
244,354.82 120,182.80
0.00 0.00 0.00 0.00 0.00 0.00 0.00
1,511,117.04

$300,445.47 256,520.18 556,965.65

$31,008.14 63,465.00 54,513.00
148,986.14

$0.00 0.00

$331,453.61 0.00
63,465.00 0.00
311,033.18 0.00
705,951.79

74,742.77
87,126.42 6,405.33
9,783.41

176,638.38 372,932.92

77,536.02

-------- ---~-~

-----~~

~1_7~Q~Jl - - 549,QZ..t~o_ ~-~?.7,536.0~

___ $735,02~-P.!l. __J;98,55L.H _3l7.Ji~6.Q2

~-------~

~~---------~

------

251,381.15 0.00
460,059.34 6,405.33 0.00 9,783.41 0.00
77,536.02 0.00 0.00 0.00
805,165.25
$1,511,117.04

1090

COLLEGE SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGENCY FUNDS

$14,196.81 174,347.97

$82,372.96 775,114.43

$565,274.51

$655,125.95 7,922.96

$0.00

$132,316.66

18,400.00 17,010,346.69
2,222,934.83 1,944,015.88 3,286,155.84

188,544.78

857,487.39

565,274.51

663,048.91

24,481,853.24

$0.00

$0.00

$562,687.71

$250,405.85

$0.00

132,316.66 $0.00

0.00

0.00

562,687.71

250,405.85

132,316.66

0.00

132,316.66

412,643.06

2,586.80

188,544.78

857,487.39

24,481,853.24

0.00

1091

MIDDLE GEORGIA COLLEGE
STATEMENT OF CHANGES Year Ended

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations Unexpended Plant Funds- EfTIC Trust Fund 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

Entemrises

FUNDS RESTRICTED

$11,201,779.12

$0.00 2,989,969.65

$0.00

2,444,132.29 610,934.49
1,536.78 67,180.84

10,125.95

17,717.31

507,297.96

TOTAL CURRENT
FUNDS
$11,201,779.12 2,989,969.65 0.00 0.00 2,444,132.29 610,934.49 0.00 1,536.78 67,180.84 0.00 0.00 0.00 27,843.26 0.00 507,297.96

TOTAL REVENUES AND OTHER ADDITIONS

11,211,905.07

3,007,686.96

3,631,082.36

17,850,674.39

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus- Prior Year To State Treasury - General Funds To State Treasury-LotteryFunds/Regular 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

11 ,201 '1 08.56 2,691.09 2,409.03

2,889,993.75

2,703,029.29

1,309.64

13,448.32

13,904,137.85 2,889,993. 75
2,691.09
0.00 13,448.32
3,718.67
0.00 0.00 0.00 0.00

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

11 ,206,208.68

2,891 ,303.39

2,716,477.61

16,813,989.68

NET INCREASE IN FUND BALANCES BEFORE TRANSFERS

5,696.39

116,383.57

914,604.75

1,036,684. 71

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

- - - - - - - - _ _(09,454.34)

0.00

(209,454.34)

(34,846.58) (34,846.58)

(34,846.58) (209,454.34)
(244,300.92)

NET INCREASE (DECREASE) IN FUND BALANCES

5,696.39

(93,070.77)

879,758.17

792,383.79

ADJUSTMENTS/RECLASSIFICATIONS

(325.00)

(864,991.05)

(865,316.05)

BEGINNING FUND BALANCE FUND BALANCES, JUNE 30, 1997

172,._6.~~- _ _ _ 642,642.07

62,768.90

878,097.51

_ _J;J?JtQ5L93 _ ____j)Q19 ,5ZL.3_Q_ _ _$77 ,536..02 ~05,165.~5..
--------

1092

COLLEGE
IN FUND BALANCES June 30, 1996

LOAN FUNDS $0.00

ENDOWMENT FUNDS
$0.00

135.00

PLANT FUNDS

Renewals And

UnexQended

ReQiacements

$0.00

$0.00

857,904.00

2,493.44

9,724.44 44,688.23

56,817.37

8,920.55

2,562.49 5,190.93

54,412.67

914,721.37

8,920.55

Investment In Plant $0.00
1,265,722.07 1,265,722.07

165.00 1,793.75

(1 ,679.48) 3,064.02

544,565.49 436,633.88

231,292.00 81,818.99

49,988.43

~----'1..!..::,958. 75

0.00

~--3,232.18 ~~---"5-'4,'--412 .67

982,583.91 (67,862.54)

313,110.99 (304, 190.44)

49,988.43 1,215,733.64

34,846.58
~----~6,478.0Q_

142,976.34

0.00 ~~-~'!.846.~~ ______.~,~78.09_ --~-- 142,976.34
~--~~----~

3,232.18

89,259.25

(1,384.54)

(161,214.10)

0.00 1,215,733.64

224,500.00

2,586.80

(614.40)

~-~5,3_1~.Q_ --- __ ?_41?~8__:_1i

1,384.54

573,857.16 ~_,_266,734.00_

_ _ $j8MA4.78 ----$1157~4_8_7_.;3_9_ ______$2~5]_6,6Q_ ______$.'l12~9A3.Qll _$2A~81 ,8Q~.24

----~~-----

~~--~---

1093

MIDDLE GEORGIA COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Equipment/Technology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

$2,248,047.13
8,542,991.00 134,000.00

$0.00

$0.00

1,856,787.90 790,506.20
26,106.19
29,629.00

184,389.92
92,351.07 11,201,779.12

0.00

2,703,029.29

Sales and Services of Auxiliary Enterprises

2,989,969.65

TOTAL REVENUES

11,201,779.12

2,989,969.65

2,703,029.29

EXPENDITURES AND MANDATORY TRANSFERS Educational and General Expenditures 1nstruction Research Public Service Academic Support Student Services Institutional Support Operation and Maintenance of Plant Scholarships and Fellowships Hospital and Clinics Total Educational and General Expenditures

4,948,559.32
919,690.64 1,074,743.50 2,441,049.07 1,785,610.03
31,456.00
11 ,201 '1 08.56

369,621.64

89,048.34

136,462.31

2,107,897.00

0.00

2,703,029.29

Auxiliary Enterprises Expenditures Mandatory Transfers TOTAL EXPENDITURES AND MANDATORY TRANSFERS

------~
~1_1,?Q1_,_l08.56

2,889,993. 75 2,889,993.75

34,846.58 2,737,875.87

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 To State Treasury - Lottery Funds/Regular

7,716.92 (2,691.09)

(209,454.34) 16,407.67

914,604.75

TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

5,025.83

(193,046.67)

914,604.75

NET INCREASE (DECREASE) IN FUND BALANCES

~5L69.~9 '---- ($m.,_Q] O_.ll)

j!lli!, 758.17

TOTAL CURRENT
FUNDS
$2,248,047.13 0.00
8,542,991.00 134,000.00 0.00
1,856,787.90 790,506.20 0.00 26,106.19
29,629.00 0.00
184,389.92 0.00
92,351.07 13,904,808.41
2,989,969.65
16,894,778.06
5,318,180.96 0.00 0.00
1,008,738.98 1,074,743.50 2,577,511.38 1,785,610.03 2,139,353.00
0.00 13,904,137.85
2,889,993.75
34,846.58
16,828,978.18
914,604.75 (209,454.34)
24,124.59
(2,691.09) 0.00
I
726,583.91
~792,~3~3.79
I

1094

MIDDLE GEORGIA COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

RltVENUES 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 To State Treasury- Lottery Funds/Regular 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

$11,050,632.50

$151,146.62

AUXILIARY ENTERPRISES
$0.00 2,989,969.65

10,125.95 11,060,758.45 11,049,381.40
2,691.09 2,383.99 11,054,456.48

151 '146.62 151,727.16

17,717.31 3,007,686.96 2,889,993.75

25.04 151,752.20

1,309.64 2,891,303.39

0.00

0.00

6,301.97

(605.58)

(325.00)

84,954.54 _ _ _J!_7,732.00

(209,454.34)
(209,454.~)
(93,070.77)
642,642.07

FUND BALANCE, JUNE 30, 1997

______ $~0.93J~5J - - -- - -~- IJ- JJ)-.4- 2 _ _$549,571.3()_

TOTAL
$11 ,201,779.12 2,989,969.65 0.00 0.00 0.00 0.00 0.00 27,843.26 0.00
14,219,592.03
11 ,201 '1 08.56 2,889,993.75
0.00
2,691.09 0.00
3,718.67 0.00
14,097,512.07
0.00 (209,454.34)
(209,454.34)
(87,374.38)
(325.00)
815,328.61
~72_L29.23

1095

MIDDLE GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

CURRENT FUNDS REVENUES Educational and General Student Tuition and Fees Matriculation Non-Resident Tuition Late Registration Fees Applied Instruction Fees-Piano Applied Instruction Fees-Voice 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 Equipmentrrechnology/Construction Trust Fund 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 Library Copy Machine Transcript Fees Copy Machine Charges Revenues for Program Support Continuing Education Fees Other 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 Group Insurance Continuation Program Veterans Administration Rents-Facilities Use Fees Salvage Sales Recycle Sales Vehicle Registration Traffic Fines Lost Key Charges Duplicate ID Charges Check Service Charges Dependent ID Charges Student Activities - Other Distantce Learning Miscellaneous
Total Educational and General

UNRESTRICTED

RESTRICTED

TOTAL

$1 ,887,320.43 163,043.40 1,763.00 1,147.25 1,734.00 13,729.00 145,117.50 31,456.00 2,736.55
8,315,096.00 141,895.00 86,000.00 134,000.00
546.95 5,507.25 6,881.34 4,790.59
166,539.64 124.15
15,067.19 (15,067.19)
4,999.27 1,349.50 4,545.00 3,904.05
174.95 326.00 1,841.00 3,184.24
80.60 10,836.00 16,499.33
372.30 1,459.00 2,249.65
25.00 6,029.12 15,339.30 _ _ _ _1jl~6. 76
11,201,779.12~

$0.00
1,856,787.90 790,506.20 26,106.19 29,629.00
2,703,029.2_~

$1,887,320.43 163,043.40 1,763.00 1,147.25 1,734.00 13,729.00 145,117.50 31,456.00 2,736.55 0.00
8,315,096.00 141,895.00 86,000.00 134,000.00
1,856,787.90 790,506.20 0.00 26,106.19 0.00 29,629.00
546.95 5,507.25 6,881.34 4,790.59
166,539.64 124.15
15,067.19 (15,067.19)
4,999.27 1,349.50 4,545.00 3,904.05
174.95 326.00 1,841.00 3,184.24
80.60 10,836.00 16,499.33
372.30 1,459.00 2,249.65
25.00 6,029.12, 15,339.30 19,136.76
13,904,808.41

1096

MIDDLE GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

CURRENT FUNDS REVENUES Auxiliary Enterprises Student Housing Rents - Dormitories Dorm Deposit Forfeitures Commissions- Pay Telephones Commissions - Long Distance Charges Other Income- Interest Faculty and Staff Housing Rents- Faculty/Staff Apartments Rents - Faculty/Staff Houses Food Services Sales - Cafeteria-Contracted Sales - Cafeteria-Cash Sales - Snackbar-Cash Stores and Shops Sales - Bookstore Fees - Graduation Com,mission - Sales Tax Copy Machine Charges Miscellaneous Intercollegiate Athletics Fees - Athletics Other Income -Athletics Other Service Units Student Health Services Fees - Health Services Student Transportation Rents - Student Transportion Vending Operations - Contracted Sales- Food Sales - Washers &Dryers
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED _ _TPTl>._L_ _

760,443.44 2,887.15 384.60 3,798.42 5,646.29
1,661.29 8,300.00
889,021.50 95,524.87 1,162.39
787,032.21 4,720.00 581.12 100.75 100.90
155,598.00 201,785.01
38,919.50
13,928.05
9,602.73 8,771.43
2,989,969.65
~14, 1!li,_748. 77

760,443.44 2,887.15 384.60 3,798.42 5,646.29
1,661.29 8,300.00
889,021.50 95,524.87 1'162.39
787,032.21 4,720.00 581.12 100.75 100.90
155,598.00 201,785.01

38,919.50

13,928.05

9,602.73 8,771.43

0.00

2,989,969.65

~2,703,029.29 - .....i1.Q...894n.,06

1097

MIDDLE GEORGIA COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

EDUCATIONAL AND GENERAL EXPENDITURES

INSTRUCTION

General Academic Instruction

Dept of Business Administration

Equipment Technology and Construction Trust Fund

Dept of Education & Social Science

Dept of Humanities

Foreign Language Collaborative

Dept of Natural Science & Math

Allied Health

Develop New AAS Programs

Dublin Residence Center

Dublin Copy Machine

Distance Learning

Cochran Campus

Dublin Campus

GSAMS Grant

0

Distinguished Teacher Initiative

(!)
co

Distinguished Teacher

Distinguished Teacher- Matching

Distinguished Teacher- Hypermedia

Community Education

Dept of Continuing Education

Preparatory and Remedial Instruction

Dept of Developmental Studies

Compass Testing

Unrestricted

Restricted

Total

~

~-

$281,664.94 1,824.00
922,937.84 627,121.35
1'190,896.78 689,167.38
263,133.17 3,468.73
57,562.21 23,440.85
44,999.82
242,431.29
599,310.96 600.00

$0.00 109,564.20 233,831.25
1,203.00 20,763.50
4,259.69

$281,664.94 1,824.00
922,937.84 627,121.35 109,564.20 1'190,896. 78 689,167.38 233,831.25 263,133.17
3,468.73 0.00
57,562.21 23,440.85
1,203.00
44,999.82 20,763.50
4,259.69 0.00
242,431.29 0.00
599,310.96 600.00
- ---- -----------

TOTAL INSTRUCTION

4,948,559.32

369,621.64

5,318,180.96

---------

----

ACADEMIC SUPPORT Libraries
Roberts Memorial Library Academic Support Center Library Copy Machine Academic Computing Support Connecting Teachers & Technology Strengthening Academic Programs Academic Administration Office of Vice Pres-Academic Affairs Semester Conversion Equipment Technology and Construction Trust Fund Equipment Technology and Construction Trust Fund-Matching

320,893.31 74,031.13 3,183.57
166,209.00
187,216.37 16,229.32 36,182.55 68,627.00

19,376.65

320,893.31 74,031.13 3,183.57
166,209.00 19,376.65
187,216.37 16,229.32 36,182.55 68,627.00

Personal

S.

e -

rvice
-------

s
---

--

OBJECT CLASSIFICATION

~ ~- ---------- -

- - - ~ -Operating

Travel
------

Supplies &

Expe_nses

~- ~

~quipment_ ~ ----------

$271 ,909.64
899,138.35 602,000.04
68,326.13 1'147,505.97
616,206.14 172,773.54 210,878.48
7,426.73 2,912.39
500.03
42,098.82
1,073.50
81,684.53
579,897.47
4,704,331.76

$1,813.59 3,694.61 4,745.84 784.91
10,281.53 13,176.86
2,046.65 1,095.33
384.00
796.55 1,779.23 2,742.40
43,341.50

$5,779.04
19,262.68 16,304.20 18,017.55 33,109.28 47,427.31 39,129.81 40,746.58
1,503.85
49,751.48 20,528.46
702.97
340.00 7,436.50 2,389.64
156,699.53
15,913.69 600.00
475,642.57

$2,162.67 1,824.00 842.20 4,071.27
22,435.61 12,357.07 19,881.25 10,412.78
1,964.88
2,561.00 13,327.00
2,268.00 757.40
94,865.13

256,210.14 69,184.07
67,056.45
118,516.84 16,204.32

1,747.08 413.90
649.33
2,182.10 25.00

17,617.86 4,433.16 3,183.57
53,571.41 8,548.65
41,714.72
16,239.64 28,942.76

45,318.23
44,931.81 10,828.00 24,802.71 19,942.91 39,684.24

MIDDLE GEORGIA COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION -- - -- ----------

EDUCATIONAL AND GENERAL EXPENDITURES ACADEMIC SUPPORT (Continued) Academic Personnel Development
Professional Development Institutional Research Faculty Development Priority Grant
More Hyper Activity CD-ROM Project Course and Curriculum Development

(Continued)

Unrestricted
3,598.03 26,867.52
9,653.49 2,783.00 4,216.35

Restricted 34,177.06 35,494.63

Total
3,598.03 26,867.52 43,830.55
2;783.00 4,216.35 35,494.63

Personal Services

OBJECT
--

C

L

A

S

S

I

F

I

C

A

T

I

O .

N-

Operating

Supplies &

Travel

_ E:xpef1ses

Equip_ment __

24,419.70 409.86
28,954.71

976.62 195.85 10,137.53
416.91 1,430.83 2,670.85

2,621.41 2,251.97 23,659.62
1,045.25 2,785.52 3,869.07

9,623.54 1,320.84

TOTAL ACADEMIC SUPPORT

919,690.64

89,048.34

1,008,738.98

580,956.09

20,846.00

210,484.61

196,452.28

STUDENT SERVICES

Student Services Administration

Vice Pres - Student Affairs

Equipment Technology and Construction Trust Fund

0

Drug Prevention Program

tO tO

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

Academy

Student Records

Office of Registrar

Equipment Technology and Construction Trust Fund

137,479.87 6,840.71 705.50
47,072.03 22,834.85 54,868.60
128,430.38
151,727.16
276,016.06 84,277.34
157,491.00 7,000.00

137,479.87 6,840.71 705.50 0.00
47,072.03 22,834.85 54,868.60
128,430.38
151,727.16
276,016.06 84,277.34
157,491.00 7,000.00

125,720.26
40,070.46 18,231.98 37,503.49 114,705.19 21,222.65 206,690.39
132,333.67

3,345.47
478.00
816.68 496.69 102.50
2,884.32
2,419.68
25,190.48 205.75
2,390.55

8,414.14 3,405.71
227.50
6,184.89 4,106.18 6,749.81
10,781.87
128,084.83
43,635.19 83,576.59
15,766.78

3,435.00
10,512.80 59.00
500.00 495.00 7,000.00 7,000.00

TOTAL STUDENT SERVICES

1,074,743.50

0.00

1,074,743.50

696,478.09

38,330.12

310,933.49

29,001.80

MIDDLE GEORGIA COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

- ---

OBJECT CLASSIFICATION

----------

----------

Operating

------------

Personal

Supplies &

Unrestricted EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

Restricted

---To--t--a--l--- ...

Services ---.--------- -

Travel

.. Exp~llS(;!S_

. J=guiprn_e_11L__

INSTITUTIONAL SUPPORT

Executive Management

Office of the President

193,228.07

193,228.07

182,251.29

3,929.18

7,047.60

Fiscal Operations

Vice Pres for Fiscal Affairs

409,409.78

409,409.78

359,687.20

7,212.35

41,752.83

757.40

Equipment Technology and Construction Trust Fund

8,017.34

8,017.34

5,371.34

2,646.00

General Admin. & Logistical Services

Director of Personnel

91,986.83

91,986.83

78,510.33

2,552.56

8,103.94

2,820.00

Printing Operations

60,785.69

60,785.69

36,204.61

60.00

19,194.38

5,326.70

Less Charges to user Department

(15,067.19)

(15,067.19)

(15,067.19)

Office of Procurement/Property Control

99,683.77

99,683.77

91,872.64

1,591.87

6,219.26

Environmental Safety

17,321.95

17,321.95

3,015.92

97.50

11,509.53

2,699.00

Connecting Students & Services

4,595.95

4,595.95

4,595.95

Office of Campus Safety

265,222.23

265,222.23

241,203.04

1,920.69

14,850.50

7,248.00

Campuswide Communication

54,452.19

54,452.19

50,321.91

4,130.28

Administrative Computing Support

Computer Services Administration

0 0

Equipment Technology and Construction Trust Fund

Computer Network (OIT)

345,896.94 4,994.00

59,463.51 86.00

405,360.45 4,994.00 86.00

256,950.45

18,172.47

109,984.60 4,994.00 86.00

20,252.93

Public Relations & Development

Institutional Advancement

Development Office

108,931.47

108,931.47

97,478.94

2,084.01

9,368.52

Athletic Promotions

80,752.34

80,752.34

66,867.18

2,409.72

11,475.44

Equipment Technology and Construction Trust Fund

2,000.00

2,000.00

2,000.00

Office of Information Services

44,786.86

44,786.86

36,800.98

1,120.09

6,865.79

General Institution

Faculty & Staff Benefits-Non Payroll

376,411.84

376,411.84

376,411.84

General Institutional Expenses

272,073.52

272,073.52

349.60

90.10

211,387.02

60,246.80

Self Study

15,565.49

15,565.49

12,984.10

1,060.72

1,520.67

CWSP - On Campus

76,912.80

------

-

76,912.80
--------------- -

---- -----. ---

76,912.80

. --

-----

TOTAL INSTITUTIONAL SUPPORT

2,441 ,049.07

136,462.31

2,577,511.38

1,890,910.03

42,301.26

542,303.26

101,996.83

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
1\.)

Bookstore

TOTAL STORES AND SHOPS

ATHLETICS Intercollegiate Athletics

TOTAL ATHLETICS

OTHER SERVICE UNITS Student Health Services 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, 1997

FUND CLASSIFICATION

Unrestricted

Restricted

Total

-------------
Personal Services

OBJECT CLASSIFICATION

--

-- --- --- Operating -

Travel

Supplies & Expen~es__

__ EquifJr:ne_nt

849,815.82 849,815.82
30,252.82 30,252.82
850,261.19 7,832.54
858,093.73
753,076.02 753,076.02
378,640.32 378,640.32
18,239.00 1,876.04
20,115.04 2,889,993.75

0.00 0.00

849,815.82 849,815.82
------- --
30,252.82 30,252.82

520,284.69 520,284.69
18,969.53 18,969.53

0.00

850,261.19 7,832.54
' - - - - -----
858,093.73
------------------

53,519.78 6,939.91
60,459.69

0.00

753,076.02

116,190.96

753,076.02
. -------------

116,190.96
- - --- -------- - -- .

0.00

378,640.32 378,640.32

42,506.74
-------------
42,506.74
--- ------- ----

0.00 0.00

18,239.00 1,876.04
20,115.04
2,889,993.75

65.94

- - ---

--

65.94

758,477.55

1,635.80 1,635.80
44.24 44.24 124.81 124.81 1,866.16 1,866.16 6,714.64 6,714.64
0.00 10,385.65

327,895.33 327,895.33
11,239.05 11,239.05
796,616.60 892.63
797,509.23
635,018.90 635,018.90
329,418.94 329,418.94
18,239.00 1,810.10
20,049.10 2,121 '130.55

0.00 0.00
---
0.00 0.00 0.00
0.00 0.00

$25, 105_,_?46.41_

$_2_.?0~,()29.29 -- _$1_6,!~4.1~1.60

$9,717,321.98

$157,996.68

$6,464,78?.36

$454,025.58

MIDDLE GEORGIA COLLEGE

SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30, 1997

' REVENUE
Student Fees Fees-Student Activities
Other Sources ' Ticket Sales
Miss MGC Pageant Dublin Interest Income Kernel Higlighter Year Book Sales Book Sales Sales Tax Commission Reimbursements
TOTAL REVENUE
EXPENDITURES Intramural Athletics lntramurals Administration Social and Entertainment Activities Cultural Programs Social & Entertainment Programs Student Government Student Government Association Student Publications College Annuai-Hilltopper College Newspaper-Kernal College Newspaper-DublinCtr/Highlighter Literary Magazine-Muses Other Publications Other Other Operations
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance Adjustments-Prior Year
ENDING FUND BALANCE

552.21 757.85 2,513.05 563.65 380.00
81.00 775.00
0.55 405.81

$145,117.50 6,029.12

$151,146.62

31,229.98 33,935.86
26,429.50 5,167.27 2,472.03 2,000.00 7,477.00

13,965.11
65,165.84 7,797.66
43,545.80 21,252.75
151,727.16 (580.54)
87,732.00 _ _ __,25.0~
____$L14Q._4

1103

MIDDLE GEORGIA COLLEGE

SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30, 1997

REVENUES Student Fees
Fees- Athletics Other Revenue
Ticket Sales Contributions Advertisements Concession Sales Program Sales Sales Tax Commission Reimbursement to Athletic Programs
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Men's Basketball Baseball Football Women's Softball Women's Tennis Cheerleaders Women's Basketball Women's Volleyball
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments- Prior Year
ENDING FUND BALANCE

$20,275.75 2,562.00
28,195.00 2,178.69 861.32 29.20
147,683.05

$155,598.00 201,785.01

36,188.49 39,228.53 72,452.42 166,175.06 27,759.82 14,235.25
1,508.71 6,907.10 14,184.94

$357,383.01
378,640.32 (21,257.31) 23,694.27
(2,436.96) ($0.00)

1104

MIDDLE GEORGIA COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FEDERAL FUNDS US Department of Education ' College Work-Study Program Pell Grant Administrative Allowance Supplemental Educ Opportunity Grant FY 97 Supplemental Educ Opportunity Grant FY 96 Pell Grants FY 97 Pell Grants FY 96 Pell Grants FY 95 FiPSE Consortium Grant FY 94 Title Ill FY 96 Title Ill FY 95 Tech Prep FY 93

FUND BALANCE JULY 1, 1996
($43,573.84)
(68,747.91)
(420,568.90) (70,576.45) (4,214.60)
(162,600.54) 94.35
(887.98)

RECEIPTS
$48,634.70 4,545.00
113,714.01 68,747.91 1,246,077.12 421,646.90 70,576.45 4,214.60 308,966.35 157,009.25

DEDUCTIONS!TRANSFERS

For Indirect, Adm

For Direct

Allow &Transfer

FUND BALANCE JUNE 30, 1997

$76,912.80 78,081.00
1,318,373.00 1,078.00
146,401.76 235,941.34

$4,999.27 4,545.00 3,904.05

($76,851.21) 0
31,728.96
(72,295.88) 0.00 0.00 0.00
(35.95) (78,837.74)
(887.98)

TOTAL FEDERAL FUNDS

(771 ,075.87)

2,444,132.29

1,856,787.90

13,448.32

(197,179.80)

STATE FUNDS SSP Host State College Grant Cultural Olympiad Foreign Language Collaborative GSAMS Grant Computer Network (OIT) HOPE Grant FY 96 HOPE Grant FY 97
Georgia Humanities Council

(1 ,431.14) 5,868.54 1,202.99 (1 '180.35) (64,444.00)
0.00 0.69

5,000.00 1,431.14 112,506.00
1,266.35 77,374.00 413,357.00

109,564.20 1,203.00 86.00
12,930.00 666,723.00

5,000.00 0.00
8,810.34 (0.01) 0.00 0.00
(253,366.00) 0.69

TOTAL STATE FUNDS

(59,983.27)

610,934.49

790,506.20

0.00

(239,554.98)

PRIVATE FUNDS Phil Neikro Scholarship Distinguished Teacher Matching ETACT Matching Dillard Scholarship Fund Music Scholarship Fund Morris Scholarship Fund Lilla Berryhill Smith Scholarship Fund J C Ledbetter Scholarship Fund TJ McCommon Scholarship Fund Dr Louis C Alderman Scholarship Fund

0.00 (4.31) 469.58 4,005.21 5,285.18 60.95 1,337.53 523.42 _ ____2,49~

1,000.00
4.31 13.85 111.02 146.49
1.69 37.08 14.51 207.83

1,000.00 25,023.19
83.00

0.00 (25,023.19)
0.00 400.43 4,116.23 5,431.67
62.64 1,374.61
537.93 _ _ _7_,705.84

TOTAL PRIVATE FUNDS

19,175.57

1,536.78_

26,106.19

0.00

(5,393.84)

ENDOWMENT FUNDS Jacob Endowment Fund Arch J Cook Endowment Fund Vidosic Endowment Fund Harris Scholarship Fund Jelks Endowment Fund John and Gussie Pace Endowment Fund
TOTAL ENDOWMENT FUNDS

834.49 (26,761.03)
279.06 34,141.43
1,167.47
-----------

113.21 62,317.77
69.51 3,645.85
170.96 863.54
-----~---

28,429.00 1,200.00

170.60 33,812.44

- - - -86-3.5- 4

9,6~~---4_~- _____7,1~QJ~4_ ---~..29.00 ---~:'!..?~_()_,_~.

TOTAL RESTRICTED FUNDS-CASH BASIS AMOUNTS EXPENDED BUT NOT REIMBURSE

(_802,222.15)

3,123,784.40 507,297.96

_ _2~ZQ~Q_2~2~-

_ _ _4~t29,1J)_Q_
----------

947.70 7,127.74
177.97 2,774.84 1,338.43
0.00
12,366.68
(429,761.94)
507,297.96

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

_ _ ___$.fJZEl{l~~O_

____j_~&_~_M_82. 3.
-----------

-~,Z_~..Q2f,l,2~-

___ ___Ma.29_4,~.P-

$_77,536.02

1105

MIDDLE GEORGIA COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

BEGINNING FUND BALANCE Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Gifts and Grants Private Harris Endowment Interest Income Federal Loans - Perkins Loan Private Loans Reimbursements Federal Loans - Perkins Loan Short/Long Term Capital Gains Other Income
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments - Perkins 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 $185,312.60
185,312.60

ENDOWMENT FUNDS
$543,728.14 224,500.00
768,228.14

TOTAL
$729,040.74 224,500.00
953,540.74

2,370.69 122.75 135.00
2,562.49 5,190.93
165.00 1,349.50
444.25 1,958.75
0.00 $188,544.78

9,724.44
44,688.23 54,412.67
0.00 34,846.58 34,846.58 $857,487.39

9,724.44
2,370.69 122.75
135.00 44,688.23
2,562.49
59,603.60
165.00 1,349.50
444.25
1,958.75
34,846.58 0.00
34,846.58
$1,046,032.17

1106

MIDDLE GEORGIA COLLEGE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

LOAN FUNDS Federal 1 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 Harris Jelks Endowment Fund John and Gussie Pace Endowment Fund Arch J Cook Endowment Fund
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

FUND BALANCE JULY1 1996
$181 ,428.06
1,874.55 2,009.99
185,312.60
3,250.00 2,228.62 10,700.00 5,000.00 27,323.32 495,226.20
543,728.14
$729,040.74

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE &TRANSFERS _,LUNE 30~~~

$5,068.18
59.23 63.52
5,190.93

$1,958.75 1,958.75

$0.00

$184,537.49

1,933.78 2,073.51

0.00 -~544.78

9,724.44
44,688.23 54,412.67 $59,603.60

0.00 $1,958.75

170.60 258312.44
863.54
259,346.58
~259,346.58

3,250.00 2,399.22 278,736.88 5,000.00 28,186.86 539,914.43
857,487.39
__ll,046,Q32.17

1107

MIDDLE GEORGIA COLLEGE
SUMMARY OF PUBLIC TRUST FUND INVESTMENTS Year Ended June 30, 1997

ENDOWMENT FUNDS Cash Equivalents Common Stocks Government Securities
TOTAL INVESTMENTS - ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUND INVESTMENTS

BOOK VALUE

MARKET VALUE

$48,505.23 661,111.27
65,497.93

$51,920.56 949,046.00
65,267.00

775,114.43

1,066,233.56

$775,114.43

$1 ,066,233.56

1108

CASH EQUIVALENTS Principal Cash Equivalents
TOTAL SHORT TERM INVESTMENTS

MIDDLE GEORGIA COLLEGE
DETAIL OF INVESTMENTS Year Ended June 30, 1997
ENDOWMENT FUNDS

BOOK VALUE

MARKET VALUE

$48,505.23 $48,505.23

$51,920.56 $51,920.56

COMMON STOCKS Abbott Labs Allied Signal Inc Alltell Corp American Hope Products Amer Inti Group Inc American Tel & Tel Amgen Inc Com Pv Automatic Data Proc Avori Prod Inc Bristol Myers Squibb Co C P C lnterntllnc Callaway Golf Co Carnival Corp Campbell Soup Co Caterpillar Inc Del Chevron Corp Cisco Systems Inc Coca Cola Com Colgate Palmolive Compaq Computer Corp
cue Inti Inc
Dollar General Corp DuPont Emerson Elec Co Equifax Inc Ericsn LM Tel SEk1 OBADR Exxon Corp Federal Hme Ln Mtg Vtg Fed! Ntl Mtge Assn First Data Corporation General Electric General Mills General Motors General Re Corp Genuine Parts Co Gillette Co Goodyear Tire Rubber Heinz H J Co PV 25CT Hewlett Packard Co Home Depot Inc Illinois Tool Works Inc Intel Corp
Inti Flavor & Fragrance
Inti Paper Co J P Morgan & Co Inc Johnson & Johnson

DETAIL OF INVESTMENTS IN STOCKS
NUMBER OF SHARES
158 58
304 140
70 297 102 284
74 147 114 132 142 124 106 141
87 5052
140 58
203 103 182
70 208 192 169 136 190 110 228 169 168
30 295 103 185 234 233
87 110
45 225 221
95 266

BOOK VALUE

MARKET VALUE

$5,497.61 2,110.43
10,102.66 10,320.90
4,121.02 10,542.91
2,409.75 8,031.46 2,183.70 10,230.31 6,387.88 4,146.37 3,553.21 2,441.26 8,552.69 8,185.29 4,782.26 241,207.24 5,255.06 4,415.00 4,461.22 3,257.82 7,685.36 2,148.14 2,502.45 4,230.38 7,030.72 1,868.48 4,539.68 4,436.65 7,787.09 10,873.32 9,403.36 4,391.16 10,027.61 4,226.21 10,053.79 10,172.85 8,701.17 3,540.92 3,169.32 3,608.13 9,924.64 9,127.63 7,975.64 7,236.33

$10,545.00 4,872.00
10,164.00 10,710.00 10,455.00 10,413.00
5,928.00 13,348.00
5,221.00 11,907.00 10,523.00
4,685.00 5,857.00 6,200.00 11,381.00 10,425.00 5,838.00 343,536.00 9,135.00 5,771.00 5,239.00 3,874.00 11,443.00 3,854.00 7,734.00 7,558.00 10,351.00 4,760.00 8,288.00 4,831.00 14,820.00 11,006.00 9,365.00 5,460.00 9,993.00 9,758.00 11,712.00 10,793.00 13,048.00 6,003.00 5,493.00 6,381.00 11,362.00 10,731.00 9,915.00 17,122.00

1109

COMMON STOCKS (Continued) Kellogg Co PV 25CT Limited Inc Mattei Inc May Dept Stores McDonalds Corp Medtronic Inc Merck & Co Inc Minnesota Mng Mfg Monsanto Co Morton Inti Inc Inc Nationsbank Corp Omnicom Group Com Pepsico Inc Pfizer Inc Phillip Morris Cos Inc Pitney Bowes Inc Proctor & Gamble Richfood Hldgs Inc Com SBC Communictns Inc Schering Plough Corp. Stryker Corp UST Inc Com Walt Disney Company Del Winn Dixie Stores
TOTAL COMMON STOCKS

MIDDLE GEORGIA COLLEGE
DETAIL OF INVESTMENTS Year Ended June 30, 1997
ENDOWMENT FUNDS DETAIL OF INVESMENTS IN STOCKS (Continued)

NUMBER OF SHARES

BOOK VALUE

MARKET VALUE

138 529 191 209 258
68 125 111
61 103 140
63 245
90 99 149 118 188 175 280 80 352 105 268
16,132

10,018.28 10,146.02
2,419.00 9,932.46 7,936.11 1,402.49 6,939.64 7,018.38 2,630.63 2,280.33 4,128.74 3,229.39 5,752.85 4,026.61 3,359.76 10,127.29 6,724.08 4,667.42 10,099.79 4,258.76 2,159.56 9,696.10 5,377.01 9,923.49
$661 ,111 .27

11,816.00 10,712.00 6,470.00
9,875.00 12,460.00
5,610.00 12,787.00 11,349.00
2,626.00 3,108.00 9,036.00 3,880.00 9,201.00 10,754.00 4,380.00 10,355.00 16,667.00 4,888.00 10,828.00 13,405.00 2,790.00 9,833.00 8,425.00 9,983.00
$949,046.00

BONDS AND NOTES U S Treasury Note U S Treasury Note U S Treasury Note U S Treasury Note U S Treasury Note U S Treasury Note U S Treasury Note
TOTAL

DETAIL OF INVESTMENTS IN BONDS

RATE OF
INTEREST
~--------

DATE OF MATURITY

6.3750% 6.3750% 6.5000% 6.5000% 6.2500% 6.8750% 6.3750%

7/15/1999 7/15/1999 5/15/2005 5/15/2005 5/31/2000 5/15/2006 8/15/2002

BOOK VALUE

MARKET VALUE

5,070.04 5,051.90 5,050.73 10,016.29 15,187.63 10,243.24 14,878.10
$65,497.93

5,028.00 5,028.00 4,994.00 9,989.00 15,009.00 10,215.0p 15,004.00
$65,267.00

1110

MIDDLE GEORGIA COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS
Year Ended June 30, 1997

RVENUE/ADDITIONS State Appropriations Lottery Funds Major Repair/Rehabilitation Funds Equipment/Technology/Construction Trust Fund Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Buildings Sanford Hall Russell Hall Old Maintenance Building Grace Hall Talmadge Hall Morris Gym Total Buildings
Improvements Other Than Buildings Fencing
Total Improvements Other Than Buildings
Equipment Robert's Library Physical Plant Morris Gym Georgia Hall Computer Center Stores and Shops
Total Equipment
Expenditures Not To Be Capitalized Russell Hall Robert's Library Dublin Center Old Maintenance Building Water Storage Tank Removal Morris Gym Physical Plant Misc. Studies, Surveys, Reports, etc. Old President's House Dormitories Food Service Parking Lots, Walks, Drives-Main Campus Student Transportation Stores and Shops
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS

Unrestricted

UNEXPENDED Restricted

Total

RENEWALS AND _EEYLACEMENTS

$100,000.00 757,904.00
56,817.37
914,721.37

$0.00 0.00

$100,000.00 757,904.00 0.00 56,817.37
914,721.37

$0.00
8,920.55 8,920.55

96,067.00 42,142.00 143,257.00

130,587.00 412,053.00

0.00

7,975.00 7,975.00

0.00

67,303.38

37,961.36

2,576.75

1,118.00

9,026.00

6,552.00

124,537.49

0.00

57,184.50 56,444.12 87,658.00
120.00 77,800.00
2,106.99 7,016.02 17,449.70

112,337.74 2.57
12,172.00

~--__2<12_11_ 436,633.88 - - - - - - - - -0-.-00-

~-~~81,1~,_37

0.00

96,067.00 42,142.00 143,257.00
130,587.00 412,053.00

201,292.00 30,000.00
231,292.00

7,975.00 7,975.00

0.00

67,303.38 37,961.36
2,576.75 1,118.00 9,026.00 6,552.00 124,537.49

0.00

57,184.50 56,444:12 87,658.00
120.00 77,800.00
2,106.99 7,016.02 17,449.70
112,337.74 2.57
12,172.00
--~C~~~.:.24 436,633.88

5,725.50 55,726.21 20,092.28
275.00
____81 ,818.99

981, 199.3?_

313,110.99

1111

MIDDLE GEORGIA COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

TRANSFERS AMONG FUNDS Transfers from Resident Instruction Transfers from Auxiliary Enterprises Fund Balance (Surplus) 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 To State Treasury- Lottery Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

66,478.00
66,478.00 1,384.54 2,586.80 1,679.48 (3,064.02)
2,586.80
$2,586.80

0.00
0.00 $0.00

Total

RENEWALS AND REPLACEMENTS

0.00
66,478.00 0.00
66,478.00
1,384.54 2,586.80
1,679.48 (3,064.02)

142,976.34 142,976.34 573,857.16
0.00

2,586.80 0.00
~2,586.80

412,643.06 $412,643.06

1112

MIDDLE GEORGIA COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

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 Accounts Payable Adjustment Gift
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Sale of Pace House Accounts Payable Adjustment
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$23,266,734.00 (614.40)

$23,266,119.60

$402,778.09 51,247.49

454,025.58 30,330.00
544,565.49 231,292.00
3,314.00 2,195.00

1,265,722.07

4,537.08 39,447.35
6,004.00

49,988.43 24,481,853.24
0.00 $24,481,853.24

1113

MIDDLE GEORGIA COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LAND Main Campus and Other
TOTAL LAND

YEAR

INVESTMENT

ACQUIRED JULY 1,1996

$18,400.00

18,400.00

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

$0.00

$0.00

$0.00

$18,400.00

0.00

0.00

0.00

18,400.00

BUILDINGS Athletic Training Facility Computer Center Browning Hall Dilalrd Hall Dillard Addition Dillard Annex Ebenezer Hall Dublin Residence Center Dublin Addition Faircloth House Grace Hall Harris Hall Haynes Hall Jackson Hall Browning Memorial Hall Eastlake Hall
Old Maintenance Building Pace House Peacock Hall Physical Plant Building Pope House Old President's Home Roberts Library Russell Hall Sanford Hall Georgia Hall Swimming Pool Building Talmadge Hall Walker Hall Whipple Hall Wiggs Hall Willham Hall
TOTAL BUILDINGS

1994 1983 1936 1958 1967 1955 1890 1986 1997 1960 1962 1965 1965 1928 1930 1971 1962 1948 1976 1936 1975 1983 1958 1964 1971 1938 1970 1928 1952 1928 1971 1922 1970

310,199.30 38,287.60
318,768.49 689,345.58 375,861.59
89,996.26 18,461.35 1 ,093,526.59
21,788.00 455,376.55 627,884.06 815,353.58 107,751.48 676,363.20 991 '148.21 763,986.45
64,684.52 39,447.35 148,160.50 504,939.99 72,868.90 41,711.83 2,466,846.16 1 ,044,298.52 133,234.21 2,762,126.37 18,353.55 227,209.19 385,588.00 197,546.57 85,812.84 789,192.25

30,330.00 201,292.00
130,587.00 143,257.00
42,142.00 96,067.00 30,000.00
-----------

16,376,119.04

673,675.00

39,447.35 39,447.35

310,199.30 38,287.60
318,768.49 689,345.58 375,861.59
89,996.26 18,461.35 1,093,526.59 30,330.00 21,788.00 656,668.55 627,884.06 815,353.58 107,751.48 676,363.20 991 '148.21 894,573.45 207,941.52
0.00 148,160.50 504,939.99 72,868.90
41,711.83 2,466,846.16 1,086,440.52
229,301.21 2, 762,126.37
18,353.55 257,209.19 385,588.00 197,546.57
85,812.84 789,192.25

0.00

17,010,346.69

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 Lotts, Walks, Drives-Dublin Racquetball Courts

101,970.62 38,700.00 81,903.72 4,970.40
460,762.97 169,595.99
4,572.77 12,486.46 200,290.00 211,783.37 99,930.40 11,008.48

7,975.00

101,970.62 38,700.00 81,903.72 12,945.40
460,762.97 169,595.99
4,572.77 12,486.46 200,290.00 211,7813.37 99,930.40 11,008.48

1114

MIDDLE GEORGIA COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

YEAR

INVESTMENT

ACQUIRED JULY 1,1996

IMPROVEMENTS OTHER THAN BUILDINGS (Contmued)

Running Track

179,558.20

Sanitary Sewer System

21,201.50

Smoke Detectors

174,503.00

Storm Drainage System

750.00

Tennis Courts

74,500.00

Transformers

29,579.00

Water System

335,492.95

Walk-in Cooler

1,400.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

2,214,959.83

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

179,558.20 21,201.50 174,503.00
750.00 74,500.00 29,579.00 335,492.95
1,400.00

7,975.00

0.00

0.00

2,222,934.83

LIBRARY COLLECTIONS General Acquisitions Donations
TOTAL LIBRARY COLLECTIONS
EQUIPMENT Dillard Hall Ebenezer Hall Haynes Hall Jackson Hall Faircloth House Browning Memorial Hall Morris Gymnasium Old Maintenance Building Peacock Hall Physical Plant Building Pope/Heritage House 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

1,890, 705.10 2,063.29

51,247.49

1,941,952.59 2,063.29

1,892, 768.39

51,247.49

0.00

0.00

1,944,015.88

444,756.46 6,000.00 2,366.88 8,931.87
32,395.22 17,994.98 89,227.20 174,508.19 356,264.53 61,313.30 336,350.00 103,702.83 207,821.77 242,387.93 141,933.89 48,847.92 40,378.31 167,031.55 282,273.91

22,928.25
1,480.00 11,523.69 2,576.75
7,973.54 214,811.06
76,494.65 38,114.36 36,958.30 17,408.80
9,918.00 3,942.67 3,687.67 18,096.80 66,910.04

1,774.00

20,698.84 1,660.00
28,274.00

1,491.00 1,638.00
1,381.54 1,381.54 2,875.00

(9,510.80)
(16,436.68) 7,155.65
(17,073.09) (1,838.00)
(14,051.00) 506.68

486,609.55 6,000.00 4,026.88 8,931.87
29,754.00 43,918.91 20,571.73 89,227.20 182,481.73 561,564.79 61,313.30 394,916.97 147,334.84 227,706.98 257,958.73 151,851.89 52,790.59 42,684.44 169,695.81 346,815.63

2,764,486.74

532,824.58

10,541.08

------

(614.40)

___123,266,734.00 _$1,265,722.07

$49,988.43 -

($614.40J

------

3,286,155.84 $24,481,853.24

,,,5

FUNDS HELD ON DEPOSIT HIT/PTA/OAT Insurance Alumni Club Fellowship of Christian Athletes MGC Trap Skeet Club College Republicans Club Black Student Club/Minority Alliance Club Foundation Clearing MGC Ambassador's Club American Assoc of Univ Professors Black Gospel Choir United Voices of Praise Facing South Book Sales Young Democrats DOAS Surplus Sales Home Ec club Students Against Drunk Driving Criminal Justice club Midga Show Choir Encore Productions Engineering Club Alumni Club Dues lntercultrual Relations Club Germany Tour MGC Film Club Lights, Camera, Action Joyfull Ministries Bowl Tickets Football Cheerleaders Flower Fund Single Source Loans Gamma Beta Phi - Local Georgia Association of Educators Ged - General Educational Development Loan Matching Fund Orientation MGC Business Club Phi Theta Kappa MGC Christmas Party President's Discretion Fund Quintas Stellas club Rotaract Club Off Campus Elderhostel SAT Test Health Occupations Apptitude Test Student National Education Association Computer club Warriors Club Baseball Diamond Club
TOTAL FUNDS HELD ON DEPOSIT

MIDDLE GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUND BALANCE JULY1,1996

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

$24.84 1,018.57
21.52 0.00
29.44 163.69
1,577.03 255.90 209.46
323.87 8.11
8.76 85.15 132.68 2,710.66
696.10 645.00 (1 0.85)
0.00 (97.72)
17.70 0.00
557.86 18.89
(3,292.80) 73.76
358.91 2,147.34 3,428.73 5,615.38
7.37 529.06 214.50 3,918.15 841.03 895.34 5,000.00 4,291.35 1,470.47
68.01 25.86 126.68 _ _ _~2.?8.44

$540.00 5,227.57
145.00 825.00 942.97
10,275.00 1,199.93 5.00
278.26 294.81
7.96 3,429.54
158.10
25,546.96
46.55 5,284.00
97.72 34.80
1,040.00 761.75 146.00
1,497,628.16 903.60
1,720.00 95.06
13,860.00 42.63
914.00 10,492.55
14.04
54,991.00 4,177.60 1,381.00
3.51 --~-8.20

$564.84 4,245.07
95.00 825.00 947.51
10,275.00 1,202.37
209.46 172.80 164.25
3,429.54 8.76
2,710.66 22,933.62
645.00
5,284.00
34.80
1,040.00 1,210.68
1,492,353.92 846.74
1,693.09
10,905.10 50.00
1,069.00 3,118.03
102.00
54,991.00 3,173.59 1,017.55
2,899.00

$0.00 2,001.07
71.52 0.00
24.90 163.69
1,574.59 260.90
105.46 454.43
16.07
0.00 85.15 290.78
0.00 2,613.34
696.10 0.00
35.70 0.00 0.00
17.70 0.00
108.93 164.89 1,981.44 130.62 358.91 2,174.25 3,523.79 8,570.28
0.00 529.06
59.50 11,292.67
753.07 895.34 5,000.00 5,295.36 1,833.92
68.01 25.86 130.19 5,017.64

40"344,_2! _ _ _1,44,198.27

1,628,217.38

56,325.13

1116

MIDDLE GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS FOR DESIGNATED SCHOLARSHIPS Appleby/Arrington
' Walmart/Brazell Drama Scholarship WR Pilot Club/Bundrick Million Pines/Sammons Lioness Club/Dowdy Appleby DHR/Brannen Jr Miss Scholarship/Mobley Appleby/Rice Regents Scholarship Fund Chick-Fii-A/Lammons Miss Dodge PageanULowery Talton Memoriai/Belflower Lucian A & Lelia whipple Sch Dublin Exchange Club African-Americcan/Shaver MGC Centennial Sch Fund Vermont Student Assoc/Draper Robert & Louise Smith Scholarship Donald G Lester Scholarship Appleby DHR /Cone Southern State/Riburski Columbia Hosp/Jolly Sapelo Foundation/Lane Civitan/Evans Siloam BaptisUMason Brewton Parker/Harris Hickory Grove/Brunson State Bank/Wilmore Private Scholarships Student Incentive Grant Tifflin Emblem Club/Warnock Dodge Co Club/Sheffield Trinity Christian/Bryant Georgia BaptisUThomas Co-Op Education/Simpson Pilot Club/Hughes SGA Scholarship Columbia HCA/Sheffield Twiggs Farm Bureau/Herrington Wilkinson County/Jones Columbia Hospitai/Hemstreet PTA Council/McBride Jr Civilian/Prater Coca-Cola/Lowery Home Economics Scholarship Coca-Cola/Johnson Trust Fund/Winslow Mary Christomas/Gilmer Hawkinsville Band Club/Jett Cochran Journal/Dye CHEP/AHEC-Betty Richards Warner Robins Women's Club/Denhem Independent Life/Jarrell Mt Mariah/Ficklin T J Johns/Azzolin State Bank/Rogers McWhorter Mem/Chambers Bell Scholarship/Elbert

FUND BALANCE JULY 1, 1996 3,402.89
600.00 2,222.31
261.00 5,921.26
140.00 2,231.20 2,708.39
67.00
2,783.63
5,245.01 117.00 71.25 534.00

RECEIPTS

FUND BALANCE DISBURSEMENTS _JUNE3~~-

1,000.00 1,000.00 1,943.06
500.00 800.00 500.00 300.00 200.00 1,040.00 2,100.00 1,000.00 750.00
61.60 139.00 250.00 164.13
61.84 75.07 300.00 700.00 1,500.00 500.00 500.00 2,000.00 250.00 200.00 300.00 1,300.00 14,559.00 100.00 250.00 250.00 300.00 225.00 600.00 3,072.60 1,000.00 500.00 600.00 1,500.00 999.99 100.00 250.00 117.59 1,000.00 2,737.00 250.00 400.00 300.00
1,000.00 2,000.00
400.00 1,006.00
500.00 400.00 500.00

1,000.00 1,000.00 1,165.00
500.00 800.00 500.00 300.00 200.00 1,040.00 2,100.00 666.00 443.00 600.00
400.00 250.00
140.00
300.00 466.00 1,500.00 500.00
2,000.00 250.00 200.00
14,559.00 167.00 250.00 250.00 300.00 225.00 600.00
2,604.77 1,000.00
500.00 400.00 1,500.00 999.33 100.00 250.00 4,077.74 1,000.00 2,854.00 250.00 400.00 300.00
71.25 1,000.00 2,000.00
400.00 1,256.33
500.00 400.00 500.00

0.00 0.00 4,180.95 0.00
0.00 0.00 0.00 0.00 334.00 307.00 0.00 2,283.91 0.00 0.00 6,085.39 0.00 2,293.04 2,783.46 0.00 234.00 0.00 0.00 500.00 0.00 0.00 0.00 300.00 1,300.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,251.46 0.00 0.00 200.00 0.00 0.66 0.00 0.00 1,284.86 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 283.67 0.00 0.00 0.00

1117

MIDDLE GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUND BALANCE

JULY 1, 1996

FUNDS FOR DESIGNATED SCHOLARSHIPS (Continued)

State StreeUPoole

Rochfort Foundatoin/Lamb

Daisy Jones/Hawkins

American Legion/Cagle

Walmart/Portwood

Prince Hall/Hampton

Ancient EgypURozier

Pilot Club Cochran/Shelly

Pulaski Education/Evans

3 Rivers Quarterback Club/Brazell

Trinity Christian/Swindell

500.00

Talton Memorial TrusUHendrix

1,000.00

Methodist Home/Fitzgerald

Robert A Magoon/Draper

423.00

Concept II Inc/Draper

223.00

Junior Miss/Lowery

Clyd Homemakers/McBride

State Troopers/Renew

Appleby/Johnson

CWE Dyer Scholarship/Chambers

TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

28.450.94

PAYROLL OPERATIONS Payroll Deductions Federal Income Tax Wtthholdings State Income Tax Withholdings F I C A-Employee F I C A-Medicare-Employee Group Health Insurance-Employee Group Life Insurance-Employee Group Life Insurance Family-Employee Employees Dental Insurance Long Term Disability Insurance-Employee Georgia Defined Contribution Plan Teacher Retirement-Employee Retirement Plan 1-TIAA-Employee Retirement Plan 2-VALIC-Employee Credit Union United Way United States Savings Bonds Garnishments Tax Levies Tax Sheltered Annuities Miscellaneous Deferred Compensation Dorm Rent Uniform Rental Employer Liability F I C A-Employer Group Health Insurance-Employer Group Life Insurance-Employer Teacher Retirement-Employer F I C A-Medicare-Employer Retirement Plan 2-VALIC-Employer Retirement Plan 1-TIAA-Employer

13.496.10 220.90
1,917.90 2,892.40
607.30
(8.29)
33,507.00 1.449.00

TOTAL PAYROLL OPERATIONS

54,082:31

TOTAL AGENCY FUNDS

~122.~177..49

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30 1997

500.00 1,000.00
200.00 600.00 1,000.00 400.00 1,000.00 500.00 200.00 500.00
907.00
100.00 500.00 1,000.00 225.00 500.00

500.00 1,000.00
200.00 600.00 1,000.00 400.00 1,000.00 500.00 200.00 500.00 500.00 600.00 907.00 423.00 223.00 100.00 500.00 1,000.00 225.00 500.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 400.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

63.483.88

65,912.42

26,022.40

784,698.78 283,375.90 412,398.41 119,709.87 193,749.20
6,932.27 44,084.74 54,329.15 14,082.29 22,583.33 306,881.69 16,644.59
8,266.47 39,188.50
2,534.50 3,600.00 36,080.36
82,830.00 2.453.29
103,289.00 1,661.29 3,262.52
412,398.41 808,993.13
41,017.95 745,978.34 178,772.37
10,105.92 20,077.99
4,759,980.26
~6.467,662.41

784,698.78 283,375.90 412.413.64 119,711.65 196,644.30
6,814.77 44,203.84 53,756.50 15,184.73 22,583.33 306,881.69 16,644.59
8,266.47 39,188.50
2,534.50 3,600.00 36,071.77
82,830.00 2.453.29
103,299.00 1,661.29 3,259.47
412.408.88 809,652.20
41,017.95 745,978.34 178,774.15
10,105.92 20,077.99
4,764,093.44
~6.45~43.24

0.00 0.00 (15.23) (1.78) 10,601.00 338.40 1,798.80 3.465.05 (495.14) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.30 0.00 0.00 0.00 (1 0.00) 0.00 3.05 0.00 (10.47)
32,847.~3
1,449.00 0.00 (1.78) 0.00
0.~0
49,969.13
$132~16.66

1118

South Georgia College
FINANCIAL REPORT
For the Year Ended June 30, 1997

SOUTH GEORGIA COLLEGE Douglas, Georgia

Edward D. Jackson, Jr.
President

Wanda E. Lloyd
Vice President for Business Affairs

1119

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

SOUTH GEORGIA BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enternrises RESTRICTED

TOTAL

$56,211.30
200,107.93
16,918.74 39,599.78

($232,322.15) 26,235.39 64,287.71

($398,171.27) 454,386.00

~312,837.75

(~141,799.05)

~56,214.73

($574,282.12) 0.00
680,729.32 0.00
81,206.45 39,599.78
0.00 0.00 0.00 0.00 0.00 0.00 0.00
~227,253.43

$119,750.66

$5,959.58

139,257.00 259,007.66

15,690.00 21,649.58

$0.00 0.00

$125,710.24 0.00 0.00 0.00
154,947.00 0.00
280,657.24

16,600.00
31,487.90 4,968.00
774.19

68,925.19
(239,373.82) 7,000.00

85,525.19 0.00
(207,885.92) 11,968.00 0.00 774.19 0.00

56,214.73

~----------~-

---~~-

~~--~-

--- _5_3,830.09 ~<1~~,448.6~ _ _5_?,214.73

56,214.73 0.00 0.00 0.00
(53,403.81)

___ $~12,83l..Z~ --J$1~1L9JtP_!i) __ $;lE)L:2HD_ ____1227 ,253.43

-------~----

-------

1120

COLLEGE SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGENCY FUNDS

$148,937.68 985,110.94

$152,781.67

$604,663.42 30,457.52

$236,641.02

$0.00

$82,260.63

173,321.48 18,407,071.14
1,409,713.75 1'182,063.36 2,390,261.64

$1 '134,048.62

$152,781.67

$635,120.94

$236,641.02 $23,562,431.37

$0.00

$0.00

$632,813.90

$0.00

$0.00

$82,260.63 $0.00

0.00

0.00

632,813.90

0.00

82,260.63

0.00

82,260.63

236,641.02

30,189.33

2,307.04

23,562,431.37

1,103,859.29

152,781.67

0.00

1121

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds- State Appropriations Unexpended Plant Funds- E!T/C Trust Fund 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 Funds To State Treasury-LotteryFunds/Regular 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 TRANSFERS
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, 1997

SOUTH GEORGIA
STATEMENT OF CHANGES Year Ended

CURRENT

UNRESTRICTED

Educational &

Auxiliary

General

Enternrises

FUNDS RESTRICTED

$7,428,150.63

$0.00 793,894.43

$0.00

1,005,568.92 444,704.00
43,747.72

7,428,150.63

17,880.19 811,774.62

454,386.00 1,948,406.64

TOTAL CURRENT
FUNDS
$7,428,150.63 793,894.43 0.00 0.00
1,005,568.92 444,704.00 0.00 43,747.72 0.00 0.00 0.00 0.00 17,880.19 0.00 454,386.00
10,188,331.89

7,423,434.58 2,059.54 267.52
7,425,761.64 2,388.99

845,819.42

1,635,362.92

82.60

35,657.99

845,902.02 (34, 127.40)

1,671,020.91 277,385.73

9,058,797.50 845,819.42 0.00
2,059.54
0.00 35,657.99
350.12
0.00 0.00 0.00 0.00
9,942,684.57
245,647.32

0.00

0.00

0.00

2,388.99

(34, 127.40)

277,385.73

(276,917.03)

51,4~1.10 _ _(_1_29,321.21)

55,746.03

_1_5:3)330.09 ~163,448.6~ ________i5.214. 73

0.00 0.00 0.00 245,647.32 (276,917.03) (22, 134.1 0) _li53,4<l3.81)

1122

COLLEGE
IN FUND BALANCES June 30, 1997

LOAN FUNDS $0.00

ENDOWMENT FUNDS
$0.00

PLANT Unexpended

FUNDS Renewals And
~lacements

$0.00

$0.00

783,944.00

Investment In Plant
$0.00

16,988.63 8,327.00
5,208.09 30,523.72

13,517.80

0.00

797,461.80

1,388,391.19

0.00

1 ,388,391.19

8,773.04 2,771.71
50,685.36 _ _ _62,230.11 - - - - -0.0-0
(31,706~ - - - - - - 0.0- 0

10,031.90 0.75

600,716.27 196,745.53

89,698.81

----------
807,494.45 _ _ __1!_~698.81

(1 0,032.65)

(89,698.81)

300,405.33
300,405.33 1,087,985.86

0.00 (31 ,706.39)

0.00

---0.00 --------=0.00

0.00

(1 0,032.65)

(89,698.81)

2,460.21

2,307.04

82.60

_ _1_,_!_5J55_.Q1_ ______ _!59_,~?..1.:..4~- _ _ _ _1_92.9_32.65

0.00 1,087,985.86

1123

SOUTH GEORGIA COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Equipment/Technology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues
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 Hospital and Clinics Total Educational and General 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 To State Treasury- Lottery Funds/Regular
TOTAL OTHER TRANSFERS &ADDITIONS/DEDUCTIONS

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

$1,233,497.56
5,207,025.00 64,000.00

$0.00

$0.00

1,114,531.70 454,892.22
65,939.00

751,385.63 172,242.44 7,428,150.63
7,428,150.63

0.00 793,894.43 793,894.43

1,635,362.92 1,635,362.92

3,599,595.53
514,917.69 500,708.49 1,497,410.06 1,275,354.81
35,448.00
7,423,434.58

176,105.00

0.00 845,819.42

180,758.73 95,011.53
1,183,487.66
1,635,362.92

7,423,434.58
(267.52) (2,059.54) (2,327.06)

845,819.42 _1,_35,362.92

17,797.59

277,385.73

17,797.59

277,385.73

TOTAL CURRENT
FUNDS
$1,233,497.56 0.00
5,207,025.00 64,000.00 0.00
1,114,531.70 454,892.22 0.00 65,939.00
0.00 0.00
751,385.63 0.00
172,242.44 9,063,513.55
793,894.43
9,857,407.98
3,775,700.53 0.00 0.00
514,917.69 681,467.22 1,592,421.59 1,275,354.81 1,218,935.66
0.00 9,058,797.50
845,819.42
0.00
9,904,616.92
277,385.73 0.00
17,530.07
(2,059.54) 0.00
I
292,856.26

NET INCREASE (DECREASE) IN FUND BALANCES

_ _ __$2d8_jl~

($34,1~7.40) ____!277,385.73 ______1245,647.32
~---------.-

1124

SOUTH GEORGIA COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

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

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hos(;)ital

Activities

AUXILIARY ___E_NTERPRISEL

$7,376,519.14

$51,631.49

$0.00 793,894.43

17,880.19

TOTAL REVENUES AND OTHER ADDITIONS

7,376,519.14

51,631.49

811,774.62

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

7,375,787.70
2,059.54 267.52

47,646.88

845,819.42

82.60

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

7,378,114.76

47,646.88

845,902.02

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers

TOTAL TRANSFERS AMONG FUNDS

0.00

0.00

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

(1 ,595.62)

3,984.61

(34,127.40)

ADJUSTMENTS/RECLASSIFICATIONS

BEGINNING FUND BALANCE

23,937.81 ---~503.2g_

(129,321.23)

TOTAL
$7,428,150.63 793,894.43 0.00 0.00 0.00 0.00 0.00 17,880.19 0.00
8,239,925.25
7,423,434.58 845,819.42 0.00
2,059.54 0.00
350.12 0.00
8,271 ,663.66
0.00 0.00
0.00
(31,738.41)
0.00
(77 ,880.13)

FUND BALANCE, JUNE 30, 1997

_ _ _ _$,2,2,_3~2J_9_ ~--$.:;3JA&?jl_Q_ -~($.16~~4.4.8,!3_3) _ _($1Q9.,_618.q4)

-------~

-----------~-

---~-~~-

1125

SOUTH GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

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 State of Georgia - Lottery Funds Equipment/Technology/Construction Trust Fund Federal Grants and Contracts State Grants and Contracts Private Gifts, Grants and Contracts Sales and Services of Educational Departments Library Fines/Book Replacement Copy Service Fees-Transcript Revenues for Program Support Community Education Fees Program Support-Other Quasi-Revenue from Distribution of Costs Cost Transfers - Printing Services Eliminate Quasi-Revenue Other Sources Administrative Cost Allowances Perkins Loan Other Sources Student Activities - Other
Total Educational and General
Auxiliary Enterprises Student Housing Rents - Residence Halls Other Income- Interest Income Food Services Sales - Contracted Cafeteria Stores and Shops Sales - Bookstore Intercollegiate Athletics Athletics- Fees Athletics - Other Other Service Units Student Transportation Fees BusNan Sales Vending Operations - Contract
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

$1,101,735.32 15,766.37 51,397.35 35,448.00 29,150.52
5,053,382.00 98,643.00 55,000.00 64,000.00
2,342.00 11,227.69 2,111.25
730,070.97 5,633.72
23,266.27 (23,266.27)
33,197.78 138,810.52
234.14
7,428,150.63

$0.00
1'114,531.70 454,892.22 65,939.00
1,635,362.92

$1,101,735.32 15,766.37 51,397.35 35,448.00 29,150.52
5,053,382.00 98,643.00 55,000.00 64,000.00
1'114,531.70 454,892.22 65,939.00
2,342.00 11,227.69
2,111.25
730,070.97 5,633.72
23,266.27 (23,266.27)
33,197.78 138,810.52
234.14
9,063,513.55

203,196.42 10,065.74
174,359.63
323,479.16
50,438.96 19,595.00

5,717.14 -----~,Qi?_-_3~ - - - - - - -

____ _193,894.43

0.00

______$...,22~~ PA~LOfi _i_L_q~~.?Jl,2
- - - - - - - ---~--

203,196.42 10,065.74
174,359.63 323,479.16
50,438.96 19,595.00
5,717.14 7,042.38
793,894.4~
~9.~407.~8

, , 26

EDUCATIONAL AND GENERAL EXPENDITURES INSTRUCTION General Academic Instruction
School of Arts and Sciences Division of Business & Social Science Division of Humanities Foreign Language Collaboration Chancellor's Special initiatives Division of Natural Science & Mathematics Division of Nursing Education Special Initiative Program - Nursing Division of Physical Education Community Education Department of Continuing Education Preparatory & Adult Basic Education Early Intervention Department of Developmental Studies PREP Program
N -.J
TOTAL INSTRUCTION
ACADEMIC SUPPORT Libraries William S Smith Library Distance Learning Academic Support Computer Services - Acedemic Office of the Vice President - Academic
TOTAL ACADEMIC SUPPORT

SOUTH GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Services

OBJECT

C

L

AS ---

S

I

F

I

C

A

T-

I

O

N

Operating

Supplies &

Travel

Expen_ses

E<juiprncent

$618,767.09 306,202.20
177,893.00 453,961.64 547,271.51 122,307.74 286,631.56
768,274.34
54,052.61 264,233.84
.. 3,599,595.53
290,874.70 39,750.00
36,804.41 147,488.58
514,917.69

$0.00 66,770.00 57,000.00
52,335.00 176,105.00

$618,767.09 306,202.20 66,770.00 234,893.00 453,961.64 547,271.51 122,307.74 286,631.56 0.00 768,274.34 0.00 54,052.61 264,233.84
.. _g33_5.QQ
~.775,700._53

$602,791.99 303,129.35 17,301.57 64,692.76 446,631.87 506,987.72 122,307.74 275,961.87
210,406.81
32,837.83 260,921.02
3Q,215.61
.. 2,8!~._1 ~6._1.4_

290,874.70 39,750.00 0.00 36,804.41 147,488.58

236,064.13 23,014.99
...133,835.49

0.00

514,917.69 ..... 392,914.61

$3,465.94 1,355.81 1,275.08 393.48 1,835.24 8,233.64
1,538.29
9,301.46
700.00 460.69 778.56
29,3~?.19

$12,509.16 1,717.04
35,113.66 37,390.29
5,494.53 32,050.15
6,631.40
548,566.07
20,514.78 2,852.13 !},]69.83
71 ~.6Q!:j._04_

$0.00 13,079.69 132,416.47
2,500.00
__11,571.00
_1_9,~6_7.16

2,276.93
9,611.76 . 1,480,63 13,369.32

33,457.97 16,735.01
27,192.65 12,172.46
89,558.09

19,075.67 19,075.67

SOUTH GEORGIA COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

EDUCATIONAL AND GENERAL EXPENDITURES (Contiuned) STUDENT SERVICES Student Services Administration
Student Affairs VP for Student Affairs Student Support Services Counseling and Career Guidance Counseling Student Activities Student Activities Financial Aid Administration Financial Aid Student Admissions Admissions Student Recruitment Minority Advisement Program

Unrestricted
102,743.86
50,680.06 47,646.88 92,647.57 178,999.15 25,409.39
2,581.58

Restricted

.Total_

180,758.73

102,743.86 180,758.73

50,680.06

47,646.88

92,647.57

178,999.15 25,409.39 . - -- _?.~8!~1!

Personal .Se(Vices

OBJECT CLASSIFICATION

---~-

- ------

Operating

Supplies &

Travel

.:c ,,-fxpe!J~,s

. cccEquipm.e.oJ

95,330.87 159,855.93 45,853.19
2,690.46 89,667.58 159,233.54
134.53

370.87 4,029.45
968.32 15,054.28
800.24 3,574.90
56.62

7,042.12 13,083.35
3,858.55
29,902.14
2,179.75
16,190.71 25,409.39 _2!~99:1~

3,790.00

TOTAL STUDENT SERVICES
1\)
00
INSTITUTIONAL SUPPORT Executive Management Office of the President Fiscal Operations Office of the Vice President - Business Affairs Office of Business and Finance General Admin & Logistical Services Procurement/Stores/Property Control Office of Personnel/Payroll Campus Mail Services {Post Office) Central Duplicating Services
Less: Charges to User Departments Campus Safety/Security Services

500,708.49.

180,75~.7:3_ - -- ()1!1.4Z.?2

. 5!)2,766_.1_0 -- 24,854~61!

10Q,056.1_4
--

159,047.98
89,384.25 181,869.28
73,761.36 110,422.70 21,077.96 41,945.21 {23,266.27) 202,663.39

159,047.98 0.00
89,384.25 181,869.28
0.00 73,761.36 110,422.70 21,077.96 41,945.21 {23,266.27) 202,663.39

154,758.81
78,020.51 138,412.29
73,428.60 102,391.06
17,742.25 31,984.88 {13,305.94) 194,008.51

1,539.85 2,515.84
701.71
1,558.95
714.74

2,749.32
8,847.90 42,755.28
332.76 6,472.69 3,335.71 9,960.33 {9,960.33) 7,940.14

~,Z~O.QQ

SOUTH GEORGIA COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

EDUCATIONAL AND GENERAL EXPENDITURES (Continued) INSTITUTIONAL SUPPORT (Continued) Administrative Computing Support Computer Sevices - Administrative Public Relations and Development Office of College Relations Other Staff Benefits/Non - Payroll Accreditation General Institutional Expenses College Work-Study - On Campus College Work-Study - Off Campus

Unrestricted
138,207.71
118,992.70 258,239.66
43,405.59 48,555.11 28,172.90 4,930.53

Restricted
80,910.47 14,101.06

Total --
0.00 138,207.71
0.00 118,992.70 258,239.66 43,405.59 48,555.11 109,083.37
19,031.59

TOTAL INSTITUTIONAL SUPPORT

1,497,410.06

95,011.53

1,5_9_2,42_1.59

Personal Services
-- - -
107,901.74
78,882.84 258,239.66
30,195.59
249.87 23.06
--------------
1,252,933.73

OBJECT CLASSIFICATION

Operating

Supplies &

Travel_

Exp~n~es_=,

Equipll'l_ent

1,566.61

28,739.36

1,167.73

38,942.13

66.00

13,144.00 48,555.11 108,833.50
1~lQ0~:53

9,831.43

- 329,65~.43

0.00

OPERATION AND MAINTENANCE OF PLANT

Physical Plant Administration

Office of the Director

Building and Equipment Maintenance

N Ul

Dept for Building Maintenance

Custodial Services

Dept for Custodial Services

Utilities

Heat, Light, Power, & Water

Landscape and Grounds Maintenance

Dept for Groundskeeping

92,114.30 455,615.76 198,267.65 422,323.41 107,033.69

92,114.30 0.00
455,615.76 0.00
198,267.65 0.00
422,323.41 0.00
J07,0_3~.69

82,851.38 199,238.07
84,085.82

1,572.55 995.62

7,690.37 249,811.80 198,267.65 422,323.41
20,313.87

5,570.27 2,6_34.00

TOTAL OPERATION & MAINTENANCE OF PLANT

1 ,275,354.81

0.00

1,275,354.81_

366,175.2!

2,568.17

898,407.10

8,204.27

SCHOLARSHIPS, FELLOWSHIPS AND OTHER Scholarships Scholarships - Federal Funds
Pell Grants Program Supplemental Educ Opportunity Grants National Science Foundation Scholarships - State Tuition Waivers Project Hope Scholarships - Other
TOTAL SCHOLARSHIPS AND FELLOWSHIPS

35,448.00

741,316.43 97,445.01
335,787.22 8,939.00

741,316.43 97,445.01
0.00 0.00 35,448.00 335,787.22 8,939.00
-

741,316.43 97,445.01
35,448.00 335,787.22
8,939.00

__:~M~8.QO - .. 1, 183,4~7.66

1,218,935.66

0.00

0.00

1,218,935.66

0.00

TOTAL EDUCATIONAL & GENERAL EXPENDITURES

7 ,423,434._5!1

1 ,635,362.9_;!

9,058,7~7.50

- 5,438,975:85

79,961.79

3,349,222. 76

190,637.10

AUXILIARY ENTERPRISES EXPENDITURES STUDENT HOUSING
Student Housing-Apartments Student Housing-Res Halls
TOTAL STUDENT HOUSING
FOOD SERVICES Cafeteria-Contracted Snack Bar-Contracted
TOTAL FOOD SERVICES
STORES AND SHOPS Bookstore Bookstore
TOTAL STORES AND SHOPS w
0
ATHLETICS Intercollegiate Athletics
TOTAL INTERCOLLEGIATE ATHLETICS
OTHER SERVICE UNITS Vending and Rentals
TOTAL OTHER SERVICE UNITS
TOTAL AUXILIARY ENTERPRISES EXPENDITURES
TOTAL CURRENT FUND EXPENDITURES

SOUTH GEORGIA COLLEGE
SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND -

C

L-A---S

S

I

F

I

C

A

T

I

O

N .

-------~

Unrestricted

Restricted

Total

Personal _Services

OBJECT ---

C

L

AS
------

S

I

F

I

C- -A- .T--I-O--

N

Operating

Supplies &

Travel

_ l;xi:Je_!l!)_es _.
-- ---------------- --

)'.:C)uipment

248,375.05 248,375.05

0.00

0.00
248,375_.Q~
_2~8.~!~-05

1~!.~0...?!
137_,_~04._21_

263.68
-----
263.68

1JQ,2Q7.1_6_ - 110,207.1~

0.00

228,862.70 4,425.15

228,862.70 ---~.4_2~J~ -

10,071.76 2,254.87

27.65 6.19

218,763.29 _2_._164.09

233,287.85

0.00

-- ;!33~2!.85

12,326.63

33.84

220,927.38

0.00

289,303.20 289,303.20
70,836.64 !0,836.64

0.00 0.00

0.00
2!l~}Q_3.20 289~9_3_]0
-- 70_,836_.64 - _7_0,?~~.6~

28,36.94 - ?!l.~6_8_.9~

14.28

260,919.98

14.28 ---

2~Q...~19.98

J ,28~.39_ _ __
_ _!.?_!15.39

11,976.06 11 ,97t).Ot) _

4!),775J9
.1~I75._19

------------ -
----------0.00
_ !,8o_o.oo_ 1,80Q.QO

-4,016.68 4,Q16.()8
845,8_1~42
-$8,2_6_9,2_54.00

0.00 0.00 - $_1,635,362.92_

4,Q16.~8 1_,_Ql~.()8 _845,!1_1~-42 $9,90~~6113.92

- 2,04_~-!3 _?,046,73 13_7,931._9Q $5,626,907',75

5.63 5.63 12,293.49 $92,255.28

_1,969? J,964.3?_ - .. 643,794.()3_ $3,993,016}:9

0.00 1,800.00 $192,437.10

REVENUE Student Fees
Fees-Student Activities Other Sources Other Student Publications
TOTAL REVENUE
EXPENDITURES Social and Entertainment Activities Cultural Programs Social and Entertainment Programs Student Government Student Government Association Student Publications Newspaper Other Administrative Services
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments- Prior Year
ENDING FUND BALANCE

SOUTH GEORGIA COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30, 1997

$150.00 84.14

$51,397.35 234.14

12,316.76 28,457.45

40,774.21 4,914.30 1,331.11 627.26

$51,631.49
47,646.88 3,984.61
27,503.29 $31,487.90

1131

SOUTH GEORGIA COLLEGE
SCHEDULE OF OPERATION OF INTERCOLLEGIATE ATHLETICS Year Ended June 30, 1997

REVENUES Student Fees
Fees -Athletics Other Revenue
Miscellaneous Revenue Concessions Camps
TOTAL REVENUE
EXPENDITURES Intercollegiate Athletics
Athletic Administration Baseball Baseball Camp Softball Tennis Other Camps
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance, Adjusted Adjustments - Prior Year Transfers
ENDING FUND BALANCE

$2,100.00 280.00
17,215.00

$50,438.96 19,595.00

19,695.82 14,892.17
3,765.29 15,637.46 4,591.32 12,254.58

$70,033.96
70,836.64 (802.68)
16,872.85 $16.070.17

1 132

SOUTH GEORGIA COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FEDERAL FUNDS Student Support Services Fiscal Year 1996 Fiscal Year 1997 College Work Study Program - On Campus College Work Study Program - Off Campus Supplemental Educ Opportunity Grants-96 Fiscal Year 1996 Fiscal Year 1997 Pell Grants Program Fiscal Year 1996 Fiscal Year 1997
TOTAL FEDERAL FUNDS
STATE FUNDS Hope Grant Program Language Collaboration PREP Program
TOTAL STATE FUNDS
PRIVATE FUNDS Shannon Scholarship Callahan Scholarship South Georgia College Foundation
TOTAL PRIVATE FUNDS

FUND BALANCE JULY1,1996

RECEIPTS

DEDUCTIONS/TRANSFERS

For Indirect, Adm FUND BALANCE

For Direct

Allow & Tranf~ ~~E_30, 199_L_

($17,332.82) (32,626.70) (32,217.68) (4,227.54) (3, 153.22)
(78,965.96)
(168,523.92)

$49,183.16 142,626.70
96,960.10 13,384.34
4,098.22 74,208.22
83,569.87 541,538.31
1,005,568.92

$33,353.70 147,405.03
80,910.47 14,101.06
900.00 96,545.01
4,603.91 736,712.52
1'114,531.70

$13,730.78 12,115.72 914.72 45.00 3,916.56
2,475.00 33,197.78

0.00 ($15,234.14)
(37,405.03) (28,283.77)
(5,858.98) 0.00 (0.00)
(26,253.35) 0.00 (0.00)
(197,649.21)
(31 0,684.48)

(1 08,393.11) (1 08,393.11)

325,599.00 66,770.00 52,335.00
444,704.00

335,787.22 66,770.00 52,335.00
454,892.22

0.00

(118,581.33) 0.00 0.00
(118,581.33)

53,285.82 2,460.21
55,746.03

10,679.91 1,067.81
32,000.00
43,747.72

7,751.00 1,188.00 57,000.00
65,939.00

2,460.21 2,460.21

56,214.73 (120.19)
(25,000.00)
31,094.54

TOTAL RESTRICTED FUNDS-CASH BASIS

______(.$221 '171.00)

AMOUNTS EXPENDED BUT NOT REIMBURSED

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

$_55_,116.03

~1 ,494,020.64 ...........$1,35,~62.92

454,386.00

$.1_948,406.64

i1,63M62.92

~35,657.99 ---...l$398, 111.m

454,386.00

~;35~657.99

$56L214.73

1133

SOUTH GEORGIA COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

BEGINNING FUND BALANCE Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Interest Income Interest- Perkins Loan Program Interest - Now Interest - Other Loan Funds Penalty Charges Reimbursements Federal
TOTAL ADDITIONS
DEDUCTIONS Loan Cancellations and Adjustments Perkins Loan Cancellations Nursing Loan Cancellations Repayments to Federal Government Repayments to Institution Loan Collection Costs - Perkins Other Costs/Losses
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $1 '165, 755.01
1'165,755.01

ENDOWMENT FUNDS
$150,321.46 2,460.21
152,781.67

TOTAL
$1,316,076.47 2,460.21
1,318,536.68

15,361.96 23.67
1,603.00 5,208.09
8,327.00
30,523.72

15,361.96 23.67
1,603.00 5,208.09

8,327.00

0.00

30,523.72

8,683.04 90.00
42,856.00 71.00
2,771.71 7,758.36 62,230.11
0.00 ~1 '134,048.62

0.00
0.00
~152,781.67

8,683.04 90.00
42,856.00 71.00
2,771.71 7,758.36
62,230.11
0.00
0.00
~1 ,286,830.29

1134

LOAN FUNDS Fetleral Perkins Loan Program Nursing Student Loans Private General Student Loan Athletic Student Loan
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, 1997

FUND BALANCE JULY 1, 1996

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE & TRANSFERS _J_l,Lt-J_E 30, 19_9Z_

$1,097,644.78 39,490.90
17,814.16 10,805.17
1'165,755.01

$28,920.72
1,403.00 200.00
30,523.72

$61,692.11 505.00 33.00
62,230.11

$0.00 0.00

$1,064,873.39 38,985.90
19,184.16 11,005.17
1,134,048.62

130,921.20 19,400.26
150,321.46
$1,316,076.47

0.00
~30,523.72

0.00
~62,230.11

2,460.21 2,460.21 $2,460.21

130,921.20 21,860.47
152,781.67
~1 ,286,830.29

1135

SOUTH GEORGIA COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS State Appropriations General Funds Lottery Funds Major Repair/Rehabilitation Funds Interest Income - NOW Accounts
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Buildings Collins Hall Peterson Hall Powell Hall Engram Student Center Stubbs Hall Health and PE Industrial Technology Total Buildings
Improvements Other Than Buildings Facilities Master Plan Local Area Network
Total Improvements Other Than Buildings
Equipment Powell Hall Thrash Hall Equipment
Total Equipment
Expenditures Not To Be Capitalized MRR Projects Asbestos Abatement Thrash Hall Cafeteria Engram Student Center Floyd Hall Shannon Hall Stadium HVAC Evaluation
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS

Unrestricted

UNEXPENDED Restricted

$100,000.00 100,000.00 583,944.00 13,517.80
797,461.80

$0.00 0.00

Total

RENEWALS AND REPLACEMENTS

$100,000.00 100,000.00 583,944.00 13,517.80
797,461.80

$0.00 0.00

91,901.50 60,029.50 32,534.61
654.00 219,178.00
22,875.00 2,000.00
429,172.61
100,000.00 760.27
100,760.27
67,465.39 3,318.00
70,783.39
106,753.60 80,552.40 9,439.53
196,745.53 797,461.80

0.00 0.00 0.00
0.00

91,901.50 60,029.50 32,534.61
654.00 219,178.00
22,875.00 2,000.00
429,172.61
100,000.00 760.27
100,760.27
67,465.39 3,318.00 0.00
70,783.39
106,753.60 80,552.40 9,439.53 0.00 0.00 0.00 0.00 0.00 0.00
196,745.53
797,461._13Q_

0.00
0.00
0.00
19,370.81 22,248.12
4,662.46 40,703.27
2,424.15 290.00
89,698.81 89,698.81

1136

SOUTH GEORGIA COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

TRANSFERS AMONG FUNDS 'Transfers from Resident Instruction Transfers from Auxiliary Enterprises Fund Balance (Surplus) 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 To State Treasury- Lottery Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

0.00 10,032.65
2,307.04 (10,031.90)
(0.75)
2,307.04
$2,307.04

0.00
0.00 $0.00

Total

RENEWALS AND REPL8_CENI_E;NTS

0.00

0.00 0.00

0.00

0.00

10,032.65 2,307.04

326,257.23 82.60

(1 0,031.90) (0.75)

2,307.04 0.00
$2,307.04

236,641.02 $236,641.02

1137

SOUTH GEORGIA COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

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 Construction and Equipment Expended from Unexpended Plant Funds Adjustments to Inventory
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Adjustments in Inventory
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$22,474,445.51 0.00

$22,474,445.51

$173,361.43 19,075.67

192,437.10 583,280.82 600,716.27
11,957.00
288,448.33 11,957.00

1 ,388,391.19
300,405.33 23,562,431.37

$23,562.431.37

1138

SOUTH GEORGIA COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LAND Main Campus, 250 Acres
I
TOTAL LAND

YEAR

INVESTMENT

ACQUIRED JULY 1, 1996

$173,321.48

173,321.48

BUILDINGS Art Bam Boiler House Clower Recreation Center College Union Collins Hall Cooper Hall Davis Hall Floyd Hall Golf Course Shack Health & PE Industrial Technology Infirmary Peterson Hall Powell Hall President's Home Proctor Hall Richey Hall Stubbs Hall Shannon Hall Shop/Warehouse Smith, William S. Library Stadium Tanner Hall Thrash Hall

1927 1948 1936 1969 1968 1952 1907 1971 1956 1965 1926 1975 1907 1907 1958 1929 1963 1958 1968 1966 1964 1977 1956 1939

3,000.00 27,881.00 63,222.44 1,652,069.95 585,742.29 328,012.35 813,830.13 1,818,526.14
300.00 668,149.93 710,735.35 495,319.36 2,509,439.05 765,187.30
68,895.29 83,146.87 559,814.00 1,061,930.20 1 ,378,365.97 54,938.61 2,135,923.47
752.62 417,836.83 1,304,140.94

TOTAL BUILDINGS

17,507,160.09

IMPROVEMENTS OTHER THAN BUILDINGS A/C 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 Terreii,J.M. Memorial Fountain Handicap Access Facilities Master Plan

97,363.97 123,839.12
1,422.00 10,877.00 20,032.50
2,443.63 25,500.00
8,675.00 52,070.00 112,280.95
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
1,000.00 112,812.75
0.00

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

1'196,411.1 0

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

$0.00

$0.00

$0.00

$173,321.48

0.00

0.00

0.00

173,321.48

36,605.71 91,901.50
66,144.90 22,875.00 302,000.00 60,029.50 32,534.61
221,420.80
66,399.03

3,000.00 27,881.00 63,222.44 1 ,688,675.66 677,643.79 328,012.35 813,830.13 1 ,884,671.04
300.00 691,024.93 1,012,735.35 495,319.36 2,569,468.55 797,721.91
68,895.29 83,146.87 559,814.00 1,283,351.00 1,378,365.97 54,938.61 2,135,923.47
752.62 417,836.83 1,370,539.97

899,911.05

0.00

0.00

18,407,071.14

760.27 112,542.38
1 00,000.00_ 213,302.65

0.00

0.00

97,363.97 124,599.39
1,422.00 10,877.00 20,032.50
2,443.63 138,042.38
8,675.00 52,070.00 112,280.95
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
112,812.75 100,000.00
1,409,713.75

1139

SOUTH GEORGIA COLLEGE
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

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 Industrial Technology 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

INVESTMENT

ACQUIRED JULY 1, 1996

1,162,987.69

1,162,987.69

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

19,075.67

1,182,063.36

19,075.67

0.00

0.00

1,182,063.36

41,499.82 303,162.60 158,793.71
6,120.00 68,070.71 15,839.85 12,416.54 64,945.16
0.00 241,815.78
46,995.00 307,056.70
2,229.80 89,753.07
1,699.95 155,008.03 240,385.15
18,844.83 11,441.54 181,841.34 111,005.17 355,640.40
2,434,565.15
____$_22,47 4.445.51

73,293.09 1,655.00
17,750.00 6,650.00 3,493.00
7,941.00
48,910.39
6,599.00
3,360.00 2,500.00 46,474.66 17,378.99 20,096.69
256,101.82
~1.388,391.19

28,516.67 41,994.46 10,125.48
3,438.67
3,014.96 10,454.50 34,402.00 14,535.00
2,731.00 6,644.16
129,471.93 8,972.00 6,104.50
300,405.33 $300.405.33

0.00
~0.00

12,983.15 334,461.23 150,323.23
6,120.00 64,632.04 15,839.85 12,416.54 82,695.16
6,650.00 242,293.82
36,540.50 280,595.70
2,229.80 124,128.46
1,699.95 158,876.03 233,740.99 22,204.83
13,941.54 98,844.07 119,412.16 369,632.59
2,390,261.64
i_23,562.431.37

1140

SOUTH GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS- PRIVATE TRUST Year Ended June 30, 1997

FUND BALANCE

JULY 1, 1996

FUNDS HELD ON DEPOSIT

American Institute of Banking 1 Association for General/Liberal Studies

$854.50 824.85

Continuing Education Activities Fees

15,857.29

Federal Funds- Office of Education

0.00

Federal Funds - Overaward Repayments

1,078.00

Financial Aid Clearing Account

35,500.72

Georgia Association of Nursing Students

4,217.53

Georgia Incentive Scholarships

0.89

Health Fair

4.91

Matching Funds/Local - Nursing Program

3,297.00

Nursing Insurance

1,368.00

Phi Beta Lambda Club

808.67

Phi Theta Kappa Club

154.26

PLUS Loans

0.00

Returned Check Service Charge

0.00

Science Fair

338.39

Science Olympiad

0.00

Society of Black Unity Club

377.15

Student Health Insurance

230.00

S.P.A.G.E. (Student Professional Assoc. of Ga. Educator

107.91

Theater Club

0.00

TOTAL FUNDS HELD ON DEPOSIT

65,020.07

FUNDS FOR DESIGNATED SCHOLARSHIPS Miscellaneous Scholarships Regents Scholarships Academic Scholarship Adams Memorial Scholarship Anderson DC Scholarship Anderson Marion Scholarship Athletic Scholarship NationsBank Scholarship Belk Scholarship Bowden Scholarship Bradley Scholarship Brooks Scholarship Campbell Soup Scholarship Coca Cola Scholarship Coffee Regional Hospital Scholarships Coffee Retired Teachers Scholarship Crider Scholarship Davis (R) Scholarship Davis (WP) Scholarship Exchange Scholarship Farm Bureau Scholarship Farrar (M) Scholarship Floyd Scholarship Frier Scholarship Frier Scholarship- Nursing General Telephone Scholarship Golden Poultry Griffin Scholarship Hanna Scholarship Hargrave Scholarship International Physicians Scholarship Kicklighter Scholarship Kiwanis Scholarship

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

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

$379.00
118,858.93 828,718.00
583,733.48 7,728.80
12,150.00
46.00 4,178.74
735.50 2,059.00 1'156.80 1,200.92 1,965.00
600.00
1,278.44 10.00
215.35

$96.00
130,410.14 828,718.00
580,123.37 9,715.42
11,332.00
3,343.00 3,105.00
743.43 2,078.45 1,156.80 1,200.92 2,023.33
280.86
1,570.00

$1,137.50 824.85
4,306.08 0.00
1,078.00 39,110.83
2,230.91 818.89 4.91 0.00
2,441.74 800.74 134.81 0.00 0.00 280.06 319.14 377.15 (61.56) 117.91 215.35

1,565,013.96

1,575,896.72

54,137.31

11,013.00 1,700.00 666.00 333.00 1,000.00 2,188.00 4,164.00 1,000.00 533.00 396.00 666.00 666.00 667.00 596.00 7,320.50 1,000.00 1,000.00 1,188.00 1,000.00 2,000.00 416.00 1,461.00 1,334.00 1,000.00 2,000.00 876.00 333.00 1,855.00 1,000.00 1,458.00 666.00 1,000.00 1,000.00

9,725.00 1,700.00
666.00 333.00 1,000.00 2,188.00 4,164.00 1,000.00 533.00 396.00 666.00 666.00 667.00 596.00 7,320.50 1,000.00 1,000.00 1,188.00 1,000.00 2,000.00 416.00 1,461.00 1,334.00 1,000.00 2,000.00 876.00 333.00 1,855.00 1,000.00 1,458.00 666.00 1,000.00 1,000.00

1,288.00 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

1141

SOUTH GEORGIA COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS- PRIVATE TRUST Year Ended June 30, 1997

FUNDS FOR DESIGNATED SCHOLARSHIPS Lions Scholarship Lot! (L) Scholarship Martin/Faulkner Scholarship McGouirk Scholarship Moorman Scholarship PCC Scholarship Perkins Scholarship Richey Scholarship Rotary Scholarship Stubbs Scholarship Summerlin Scholarship Turrentine Scholarship Williams Family Scholarship Vickers Scholarship

FUND BALANCE JULY 1, 1996
(Continued) 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

TOTAL FUNDS FOR DESIGNATED SCHOLARSHIPS

0.00

PAYROLL OPERATIONS Payroll Deductions Combined Insurance Credit Union (Partial) Deferred Compensation Plan Dental Insurance Short Term Loans FICA Taxes Federal Withholding Taxes FICA/Medicare Ga State Withholding Taxes Garnishments Georgia Defined Benefit Contribution Group Insurance Dependent - Life Group Insurance Employee- Life Group Insurance- Dependent Life 10000 Group Insurance - Dependent Life 3500 Group Insurance - Health Long Term Disability Insurance 2 - Provident Long Term Disability Insurance 3- Provident Long Term Disability Insurance 4- Provident Long Term Disability Insurance - Provident Medicare Supplement Optional Retirement - TIAA Optional Retirement - Valic SGC Foundation, Inc Supplemental Life 3 Tax Sheltered Annuities Teachers Retirement- Employee United Way U.S. Savings Bonds Employer Liability F I C A - Employer F I C A - Employer I Medicare Group Insurance/Life- Employer Group Insurance/Health- Employer Teachers Retirement- State Optional Retirement - TIAA Optional Retirement - Valic

283.27 0.00 0.00
1,792.00 (0.52)
(80.45) (98.04) (19.16) 10.00
0.00 0.00 0.00 0.00 131.60 0.00 4,720.20 105.60 66.02 59.76 102.04 0.00 0.00 0.00 0.00 1,055.52 371.71 0.00 0.00 950.00
(80.45) (19.16) 920.00 20,233.40
0.00 0.00 0.00

TOTAL PAYROLL OPERATIONS

30,503.34

TOTAL AGENCY FUNDS- PRIVATE TRUST

$95,523.41

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1997

2,667.00 1,000.00 1,000.00 2,188.00 3,800.00 1,000.00 1,188.00 1,000.00
667.00 1,000.00 1,188.00 1,000.00 1,188.00
667.00

2,667.00 1,000.00 1,000.00 2,188.00 3,800.00 1,000.00 1,188.00 1,000.00
667.00 1,000.00 1,188.00 1,000.00 1,188.00
667.00

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

73,048.50

71,760.50

1,288.00

96,060.68 8,155.00
31,455.95 7,391.95
247,307.17 479,286.01
59,091.68 176,365.84
3,191.24 4,778.70
118.44 9,119.34 3,480.35
79.20 104,087.25
4,399.68 453.00 686.16
1,135.07 15,288.20 23,010.16
9,513.45 5,724.63 17,022.99 100,407.46 168,098.36 1,211.98 3,500.00
242,908.03 59,091.68 24,497.86
492,408.70 425,876.93
27,304.11 11,035.43
2,863,542.68
$4,501,605.14

96,060.68 8,155.00
31,856.35 6,931.46
247,226.72 479,187.97
59,072.52 176,375.84
3,191.24 4,778.70
118.44 9,119.34 3,452.15
79.20 104,482.25
4,425.78 443.52 662.26
1,130.97 15,288.20 23,010.16
9,513.45 5,724.63 17,185.57 100,407.46 168,098.36 1,023.15 4,450.00
242,827.58 59,072.52 24,566.86
495,075.90 425,876.93
27,304.11 11,035.43
2,867,210.70
$4,514,867.92

283.27 0.00 0.00
1,391.60 459.97 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 159.80 0.00
4,325.20 79.50 75.50 83.66
106.14 0.00 0.00 0.00 0.00
892.94 371.71
0.00 188.83
0.00 0.00 0.00 Q.OO 851.00 17,566.20 0.00 0.00
d.oo
26,835.32
$82,260.63

1142

Waycross College
FINANCIAL REPORT
For the Year Ended June 30, 1997

Barbara P. Losty
President

WAYCROSS COLLEGE Waycross, Georgia
William E. Deason
Vice President for Business Affairs
1143

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

WAYCROSS BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

EnterQrises RESTRICTED

$439,340.22 65,330.14 10,919.08

$119,666.80 18,370.57 87,159.17

$40,719.60 2,118.22

TOTAL
$599,726.62 85,818.93 98,078.25

~515,589.44

~225, 196.54

$330,606.12

$1,905.06

$42,837.82 $0.00

~783,623.80
$332,511.18

151,259.00 481,865.12

1,905.06

151,259.00

0.00

483,770.18

10,000.00 11,083.77

87,159.17 136,132.31

12,640.55

42,837.82

97,159.17 147,216.08
12,640.55 42,837.82

33,724.32 -~2?_~_.29148

42,837.82

299,853.62

___ $51M!lS3A4 -~2~~.1~EL9~ _ _$_R~37.82 _ _$783,923.80
- - - - - - ~--~--

1144

COLLEGE SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGENCY FUNDS

$1,256.00 831.24

$102,615.03

$255,886.45 14,500.00

$106,691.08

$0.00

$22,382.41

197,990.00 4,806,512.45
832,195.98 887,597.28 2,066,239.49

$2,087.24

$102,615.03

$270,386.45

$106,691.08

$8,790,535.20

$0.00

$0.00

$270,021.88

$1,641.49

$0.00

$22,382.41 $0.00

0.00

0.00

270,021.88

1,641.49

0.00

22,382.41 22,382.41

2,087.24
102,615.03 102,615,03

105,049.59

364.57

8, 790,535.20

364.57

105,049.59

8,790,535.20

0.00

1145

WAYCROSS
STATEMENT OF CHANGES Year Ended

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations Unexpended Plant Funds- Eff/C Trust Fund
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

Entemrises

FUNDS RESTRICTED

$4,167,757.13

$0.00 400,072.87

$0.00

616,135.06 275,254.92
144,274.36 7,462.86

3,103.83

216.37

2,118.22

TOTAL REVENUES AND OTHER ADDITIONS

4,170,860.96

400,289.24

1,045,245.42

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus- Prior Year To State Treasury - General Funds To State Treasury-LotteryFunds/Regular 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

4,159,269.62 541.09

331,637.07

1,017,910.42

7,521.23

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

4,159,810.71

331,637.07

1,025,431.65

NET INCREASE IN FUND BALANCES BEFORE TRANSFERS

11,050.25

68,652.17

19,813.77

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

(30,956.36) (30,956.36)

(22,476.34) (22,476.34)

NET INCREASE (DECREASE) IN FUND BALANCES

11,050.25

37,695.81

(2,662.57)

ADJUSTMENTS/RECLASSIFICATIONS

(650.02)

BEGINNING FUND BALANCE

22,674.07

185,595.67

46,150.41

FUND BALANCES, JUNE 30, 1997

_ _ _U~J24.3Z.
------

~23,291.48

$42~837.82

TOTAL CURRENT
FUNDS $4,167,757.13
400,072.87
616,135.06 275,254.92 144,274.36
7,462.86
3,320.20 2,118.22 5,616,395.62
5,177,180.04 331,637.07 0.00 541.09
5,516,879.43 99,516.19
0.00 (53,432. 70) (53,432.70) 46,083.49
(650.02) 254,420.15 ~299,~53.62

1146

COLLEGE
IN FUND BALANCES June 30, 1997

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

PLANT FUNDS

Renewals And

Unexgended

Reglacements

$0.00
382,964.00 29,000.00

$0.00

Investment In Plant
$0.00

92.35
358.00 450.35

25.00 25.00

26,442.08 346.00
438,752.08

75.00

853,315.46

75.00 _ __..::...85::..:3:.c:,315.46

330.30

445.49

418,205.82 20,181.69

1,083.49 3,809.30

330.30 120.05

25.00

438,833.00 (80.92)

4,892.79 (4,817.79)

_____(4,923.6~) ---"2"-'--"7,400.00 (4,923.66) _ _ _27_:_,400.00

(4,803.61)

27,425.00

30,956.36

_ _ _3_0,956.36

(80.92)

26,138.57

_ ___,_6,890.!1_ _ ____l5_._1QCJ.Q~ = = = $364.57

49,057.59 49,057.59 804,257.87
804,257.87

1147

WAYCROSS COLLEGE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Equipment/Technology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues
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 Hospital and Clinics Total Educational and General 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 To State Treasury- Lottery Funds/Regular
TOTAL OTHER TRANSFERS &ADDITIONS/DEDUCTIONS

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

$847,931.70 3,270,777.00

$0.00

$0.00

608,613.83 276,099.92
128,070.02
5,126.65

33,641.57 15,406.86 4,167,757.13
4,167,757.13

400,072.87 400,072.87

1,017,910.42 1,017,910.42

1 ,643,352.97
636,902.03 466,021.37 828,605.37 580,937.88
3,450.00
4,159,269.62

88,212.52

331,637.07

74,159.64 33,135.54
822,402.72
1,017,910.42

4,159,269.62
3,103.83 (541.09) 2,562.74

331,637.07

1,017,910.42

(30,956.36) 216.37

19,813.77 (22,476.34)

(30,739.99)

(2,662.57)

TOTAL CURRENT
FUNDS
$847,931.70 0.00
3,270,777.00 0.00 0.00
608,613.83 276,099.92
0.00 128,070.02
5,126.65 0.00
33,641.57 0.00
15,406.86 5,185,667.55
400,072.87
5,585,740.42
1'731 ,565.49 0.00 0.00
636,902.03 540,181.01 861,740.91 580,937.88 825,852.72
0.00 5,177,180.04
331,637.07
0.00
5,508,817.11
19,813.77 (53,432.70)
3,320.20
(541.09) 0.00
(30,839.82)

NET INCREASE (DECREASE) IN FUND BALANCES

$11,050.25

$37,695.81

($2,662.57)

$46,083.49 I

1148

WAYCROSS COLLEGE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

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

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hos~ital

Activities

AUXILIARY
~TERPRIS_E;__

$4,131 ,806.92

$35,950.21

$0.00 400,072.87

3,103.83

216.37

TOTAL REVENUES AND OTHER ADDITIONS

.. 4,134,910.75

35,950.21

400,289.24

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

4,122,270.20 541.09

36,999.42

331,637.07

TOTAL EXPENDITURES AND OTHER DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS

4,122,811.29

36,999.42

331,637.07
(30,956.36) (30,956.36)

NET INCREASE (DECREASE) IN FUND BALANCES ADJUSTMENTS/RECLASSIFICATIONS

12,099.46

(1 ,049.21)

37,695.81

BEGINNING FUND BALANCE

10,541.09

12,132.98

185,595.67

FUND BALANCE, JUNE 30, 1997

. $n640._55_ ________$1Jjl~.77_ ~-~$22~.29_1.48
---------~~-

TOTAL $4,167,757.13 400,072.87
3,320.20 4,571 '150.20 4,159,269.62
331,637.07 541.09
4,491,447.78
@0,956.36) (30,956.36) 48,746.06
208,269.74
~57,015.~0

1149

WAYCROSS COLLEGE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

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 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 Transcript Fees Copy Machine Fees Testing Fees Application Fees Revenues for Program Support Continuing Education Fees Other Sources Administrative Cost Allowance College Work-Study Program Pell Grant Program Supplemental Educ Opportunity Grant Program Group Insurance Continuation Program Veterans Administration Rents Salvage Sales Cash Over/Short 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 Vending Operations - Institution Sales Other Income- Interest Vending Operations - Contracted Commissions Transportation Services Fees
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED RESTRICTED

TOTAL

$787,296.42 10,016.00 2,575.00 35,773.28 3,450.00 8,296.00 525.00
3,099,207.00 96,570.00 75,000.00
436.58 2,411.00 1,356.70 2,650.50 3,965.00
22,821.79

$0.00
608,613.83 276,099.92 128,070.02
5,126.65

2,053.94 2,215.00 3,252.29
8.50 208.00 2,942.50 406.12
(0.45) 176.93 4,144.03
4,167,757.13

1,017,910.42

$787,296.42 10,016.00 2,575.00 35,773.28 3,450.00 8,296.00 525.00
3,099,207.00 96,570.00 75,000.00
608,613.83 276,099.92
0.00 128,070.02
5,126.65
436.58 2,411.00 1,356.70 2,650.50 3,965.00
22,821.79
2,053.94 2,215.00 3,252.29
8.50 208.00 2,942.50 406.12
(0.45) 176.93 4,144.03
5,185,667.55

55,713.97 885.48
307,861.04 4,409.52
9,155.84 588.37
6,351.61 15,107.04 400,072.87
____Hd_67,83o.oo ____j1 ,017,910.42

55,713.97 885.48
307,861.04 4,409.52
9,155.84 588.37
6,351.61 15,107.04 400,072.87
$5,5854740.42

1150

EDUCATIONAL AND GENERAL EXPENDITURES INSTRUCTION General Academic Instruction
Division of Arts and Sciences Community Education
Department of Continuing Education Preparatory and Remedial Instruction
Department of Developmental Studies

TOTAL INSTRUCTION

ACADEMIC SUPPORT

Libraries

Library - General Operations

Academic Computing Support

Computer Services - Academic

Academic Administration

Office of the Vice President and Dean

0'1

Minority Advising Program (MAP)

Academic Personnel Development

Office of Academic Development

Course and Curriculum Development

Instructional Technology Support

TOTAL ACADEMIC SUPPORT

STUDENT SERVICES Student Services Administration Office of Dir of Student Life Counseling and Career Guidance Office of Pre-College Programs 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, 1997

FUND CLASSIFICATION

Unrestricted

Restricted

Total

Personal Servi@s

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses.

Equipment

$1,171,752.09 85,905.20
385,695.68 1,643,352.97

$88,212.52 88,212.52

$1 ,259,964.61

$1,070,078.69

85,905.20

35,244.56

385,95.68_ . - ___ 34.4~~03jl_1

1,731,565.49

1 ,449,527.06

326,784.74 21,687.14
138,222.58 6,286.83
21,974.08 121,946.66 636,902.03

326,784.74 21,687.14
138,222.58 6,286.83
21,974.08 121,946.66
()~6,9()2.()3

213,149.84 7,823.51
119,331.39 3,105.06 9,300.00
34,497.30 3,87,207 .1 0

$9,140.21 712.54
2,6]0.40 12,523.15

$85,231.49 20,306.02 26,148.18
131,6?5.69
--

$95,514.22 29,642.08 12,6]3.2~
137.?.29.59

3,220.09 40.00
4,634.01 1,725.63 8,344.08
495.00 18,458.81

27,132.17 6,719.63
12,859.99 1,456.14 4,330.00
29,353.35 81,851.28

83,282.64 7,104.00 1,397.19
57,601.01 149,384.84

126,652.38 60,671.62 90,741.45 36,999.42
150,956.50
...
466,021.37

74,159.64 74,159.64

126,652.38 134,831.26
90,741.45 36,999.42 150,956.50, 540,181.01

99,926.37 28,574.63 82,895.15
1,749.47 - _1_08,810.90
321,986.52

2,471.24 7,406.38 2,110.11 5,686.97 1,723.16 19,397.86

13,369.58 74,486.09
5,736.19 27,955.98 39,190.25 160,738.09

10,885.19 24,364.16
1,607.00 1,202.19 38,058.54

WAYCROSS COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

__ Restricted

EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

INSTITUTIONAL SUPPORT

Executive Management

Office of the President

160,127.85

803.70

Fiscal Operations

Office of Vice President for Business Affairs

245,250.91

General Admin & Logistical Services

Office of Staff Development

1,000.00

Office of Campus Security

57,528.38

Office of Campus Mail Services

2,606.73

Administrative Computing Support

Computer Center- Administrative

217,874.97

Public Relations and Development

Office of Dir of College &Community

67,455.09

General Institution

Other Staff Benefits - Non Payroll

66,949.97

General Institutional Expenses

939.28

College Work-Study Program

8,872.19

32,331.84

(J1
N
TOTAL INSTITUTIONAL SUPPORT

828,605.37

33,135.54

Tot<ll
160,931.55 245,250.91
1,000.00 57,528.38
2,606.73 217,874.97
67,455.09 66,949.97
939.28
4_1_,~04.03
861 ,74_Q,!l1

Personal ServiJ::es_

OB ---

J

E -

C.

T -

-

CL
--- -

AS
-- ---

S--

I

F

I

C-- -

-A

TIO
------

N

Operating

Supplies &

__Travel

_ Exp_enses _

. _~ql.liPJTI!lflt

150,342.64 220,601.97
65,371.56 61,015.10 66,949.97
143.47 - 54,4_~.7J

4,539.78 2,219.96
18,756.22 1 '177.80
?6,6!)3}'6

5,930.13 17,365.05
1,000.00 50,904.38
2,606.73 54,454.84
5,187.19
939.28 __ 4_1 ,Q6_Q_.56_ 179,448.16

119.00 5,063.93 6,624.00 79,292.35
75.00
9!,fl4.2_

OPERATION & MAINTENANCE OF PLANT Physical Plant Administration Building & Equipment Maintenance Custodial Services Utilities Landscape and Grounds Maintenance

101,623.21 189,186.14 59,943.37 118,779.50 .. 111,4q(i.66

101,623.21 189,186.14 59,943.37 118,779.50 . J1_!,4_0_(i. 6_

88,449.96 91,684.83 49,342.16
8_9,28!).8Q_

835.19 206.37

7,031.80 97,294.94 8,206.21 118,779.50 15_.4_91.86

5,306.26 2,395.00 . _6,6~4_.00

TOTAL OPERATION &MAINTENANCE OF PLANT

580,937._8~

(i80 .!J~Z: .88_

. 318,]_6_6]5

1 ,041_.5_6

246,804.31

14_,325.26

WAYCROSS COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATI

-

--

Unrestricted EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

S C H 0 L A R S H I P S, F E L L 0 W S H I P S, A N D 0 T H E R

Scholarships

Scholarships - Federal

Pell Grant Program

Supplemental Educ Opportunity Grt

Scholarships - State

Fee Waivers

3,450.00

Hope Grants

Scholarships - Private

Waycross College Foundation Scholarships

Scholarships - Endowment

Waycross Womans' Club Scholarship

Satilla Regional Hosp Ladies Aux Scholarship WC General Scholarship

Waycross Rotary Club Scholarship

Restricted
529,034.26 48,784.53
209,329.92 30,127.36 2,760.00 1,200.00 360.00 806.65

Total
529,034.26 48,784.53 3,450.00
209,329.92 30,127.36 2,760.00 1,200.00 360.00 806.65

Personal Services

O

B

JE

CT

-

C--L---A--

SSIFICATION ------- --- ------

Operating

Supplies &

Travel

Expenses_

_Equipment__ __

529,034.26 48,784.53
3,450.00 209,329.92
30,127.36
2,760.00 1,200.00
360.00 806.65

TOTAL SCHOLARSHIPS, FELLOWSHIPS &OTHER w(J1
TOTAL EDUCATIONAL &GENERAL EXPENDITURES

3,450.00 4,159,269.62

822,402.72 1,017,910.42

82~,852. 7_2 5,177' 18().04

3,041 ,91_2.14

- 78,115.14

82~,852.7?_
1,626,380.25

430,772.51_

AUXILIARY ENTERPRISES EXPENDITURES FOOD SERVICES
Snack Bar - Operated by Institution
TOTAL FOOD SERVICES
STORES AND SHOPS Bookstore
TOTAL STORES AND SHOPS
OTHER SERVICE UNITS Vending - Operated by Institution Transportation Services
TOTAL OTHER SERVICE UNITS
TOTAL AUXILIARY ENTERPRISES EXPENDITURES
(11 ~
TOTAL CURRENT FUND EXPENDITURES

WAYCROSS COLLEGE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND ~ --

C

L

A

S

S

I

F

I

C --

A

T I O N ----

- ~-

-

-

-

-

-

-

-

Unrestricted

Restricted

-- Total

Personal _ Service~
------- -- --------

OBJECT CLASSIFICATION

-----------

------

----

-------------~--------

Operating

Supplies &

Travet

Expense$

__ EquJp~nt

53,026.36 53,026.36

- 5~,02~-~~___ 5:3,Q26.3_6

18,9_54,11 ----- 113,9~4, 11_

34,0('2.25
34,D_('2.~~

267,501.64 267,501.64

-- .-- 2~~01.64 267,501.64

~3,027.~3
33,027.23

545.68 545.68

233,928.73 233,928.73

7,710.10 3,398._97 11 '109:07 331,637.07
$4,490,906.69

$1,017,910.42

7,710.10 - -~.3~8_.97

669.56

- 11,'1()~.Q? -331,637.07
------- ------- --

669.56
- - - ----~-------
52,650.90

$Q,!508,1l'1?.11_
- -------------

$~.094,Q63.04 - - ------------ --

545.68

7,040.54 -- ~.~9_8.9]
1Q.~39.51_
278,440.49

-$78,660,fl2

$1 ,9Q4,820,Z~
- --- - ---------

- $430,7'72.5 1

- - ---. .

--

'REVENUE
Student Fees Fees-Student Activities
Other Sources S~les - SGA Projects
TOTAL REVENUE
EXPENDITURES Intramural Athletics lntramurals Administration Social and Entertainment Activities Special Events Concerts Student Government Student Government Association Student Publications Student Newspaper Other Student Clubs
TOTAL EXPENDITURES
Excess Revenue Over Expenditures
Beginning Fund Balance Adjustments - Prior Year
ENDING FUND BALANCE

WAYCROSS COLLEGE
SCHEDULE OF OPERATION OF STUDENT ACTIVITIES Year Ended June 30, 1997

$176.93

$35,773.28 176.93

$35,950.21

9,150.92 4,200.11

3,518.83
13,351.03 6,408.69 5,283.62 8,437.25 _ _---'=.36::..!,.=_999.42 (1 ,049.21) 12,132.98 0.00 __$..1L083.77

1155

WAYCROSS COLLEGE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FEDERAL FUNDS US Department of Education College Work-Study Program Fiscal Year 1997 Pell Grant Fiscal Year 1996 Fiscal Year 1997 Supplemental Educ Opportunity Grant Fiscal Year 1996 Fiscal Year 1997
TOTAL FEDERAL FUNDS

FUND BALANCE JULY 1, 1996

RECEIPTS

DEDUCTIONSfTRANSFERS

For Indirect, Adm FUND BALANCE

For Direct

Allow &Transfer JUNE 30, 1997

$0.00

$32,848.98
50,389.74 480,859.52
15,918.92 36,117.90
616,135.06

$30,795.04
50,389.74 478,644.52
14,924.00 33,860.53
608,613.83

$2,053.94
2,215.00 994.92
2,257.37 7,521.23

$28,741.10

STATE FUNDS HOPE Grant Fiscal Year 1996
Fiscal Year 1997 Foreign Language Initiative

557.50
207,927.42 66,770.00

557.50
208,772.42 66,770.00

(845.00)

TOTAL STATE FUNDS

275,254.92

276,099.92

(845.00)

LOCAL FUNDS

PRIVATE FUNDS Waycross College Foundation
Scholarship Fund Distinguished Professor Grant University System Foundation PREP Grant Off Campus Work Study Matching Gwillim Development Fund President's Council Trust Georgia Humanities Council Grant Swamp Library Collection
TOTAL PRIVATE FUNDS

(28.16) 23,109.74
3,354.09 26,435.67

30,127.36 19,792.52 90,000.00 1,564.96
420.07 2,369.45
144,274.36

30,127.36 19,792.52 74,159.64
1,536.80 1,703.70
750.00
128,070.02

21,826.11 650.23
22,476.34

15,840.36
1,719.22 (750.00) 3,354.09
20,163.67

ENDOWMENT FUNDS Waycross Womans' Club Scholarship Satilla Regional Hospital Ladies Aux Scholarship WC General Scholarship Waycross Rotary Club Scholarship Bishop Scholarship

6,477.94 2,967.21 6,637.53 1,419.32 1,562.72

2,089.75 1,892.69 2,136.15
996.11 348.16

2,760.00 1,200.00
360.00 806.65

5,807.69 3,659.90 8,413.68 1,608.78 1,910.88

TOTAL ENDOWMENT FUNDS

19,064.72

7,462.86

5,126.65

21,400.93

TOTAL RESTRICTED FUNDS-CASH BASIS AMOUNTS EXPENDED BUT NOT REIMBURSED

45,500.39_

1,043,127.20 _______1_R1_7'~_1_Q.~- - - _?_9,9_)7_._52_

-------~-

---

~---2_,_1_ 18.2~

40,719.60 2,118.22

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS ___Mg.Jl)_Q~4...1_ ___$1_,04_5,24~A.2_ _ _.il ,_Q_1 Vl.1Q..4_2_ ~_$2..9..91l7.57 ____M2,837 .82
-------~----

1156

WAYCROSS COLLEGE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

BEGINNING FUND BALANCE Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
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 $6,890.85

ENDOWMENT FUNDS
$75,190.03

6,890.85

75,190.03

TOTAL $82,080.88
82,080.88

92.35 358.00 450.35
330.30 330.30

25.00 25.00

25.00 92.35 358.00 475.35
330.30 330.30

{4,923.66) (4,923.66)
~2,087.24

27,400.00 27,400.00 ~1 02,615.03

22,476.34 22,476.34 ~1 04,702.27

1157

WAYCROSS COLLEGE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

LOAN FUNDS Institutional Emergency Loan Fund Gwillim Loan Fund

FUND BALANCE JULY 1, 1996
$2,059.54 4,831.31

TOTAL LOAN FUNDS

6,890.85

ENDOWMENT FUNDS Unrestricted As To Income Waycross College General Endowment Fund Waycross Rotary Endowment Fund Bishop Scholarship President's Council Trust Fund Restricted As To Income Waycross Womans' Club Endowment Fund Satilla Regional Hosp. Ladies Aux Endowment
TOTAL ENDOWMENT FUNDS

21,000.00 12,000.00
3,015.00
19,175.03 20,000.00
75,190.03

TOTAL PUBLIC TRUST FUNDS

i82,080.88

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE & TRANSFERS JUNE 30, 1997

$358.00 92.35
450.35

$330.30 330.30

$0.00 (4,923.66)
(4,923.66)

$2,087.24 2,087.24

25.00
25.00 $475.35

i330.30

27,400.00
27,400.00 i22,476.34

21,000.00 12,000.00
3,015.00 27,425.00
19,175.03 20,000.00
102,615.03
$104,702.27

1158

WAYCROSS COLLEGE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS State Appropriations Lottery Major Repair/Rehabilitation Funds Equipment/Technology/Construction Trust Fund Interest Income
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Buildings Academic Building Renovation Academic Building Addition Renovation Total Buildings
Improvements Other Than Buildings Athletic Field Electrical Distribution Energy Management System Tennis Courts CFC Chiller
Total Equipment
Equipment Model Classroom Continuing Education Lab PREP Program Bookstore Food Service
Total Equipment
Expenditures Not To Be Capitalized Model Classroom Academic Support Center General Classrooms Continuing Education Lab Physical Plant Food Service Bookstore
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS
TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Fund Balance (Surplus) 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 To State Treasury- Lottery Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

UNEXPENDED

Unrestricted

Restricted

Total

RENEWALS AND
REP_I.,A~EM_ENTS

$100,000.00 282,964.00 29,000.00 26,442.08
438,406.08

$0.00

$100,000.00 282,964.00 29,000.00 26,442.08
438,406.08

$0.00

7,750.00
8,846.32 16,596.32

7,750.00
8,846.32 16,596.32

3,600.00 30,000.00 89,025.00 33,658.00 130,281.00 286,564.00

3,600.00 30,000.00 89,025.00 33,658.00 130,281.00 286,564.00

86,564.40 13,250.91 12,370.00
2,860.19
115,045.50

86,564.40 13,250.91 12,370.00
2,860.19
----:r15,045-:5"0

13,435.60 2,182.29 1,539.00 1,196.80 1,828.00
--~~----
20,181.69
438,387.51
- - - - - - - - - --~--

13,435.60 2,182.29 1,539.00 1,196.80 1,828.00
20,181.69
438,387.51

1,083.49 1,083.49
3,587.57 221.73
3,809.30 4,892.79

------~--~

~------

30,956.36

-~-------~-

30,956.36
----- --------

445.49 346.00

445.49 346.00

78,911.02 75.00

(445.49)
-~-~~-

(445.49)

364.57 $364.57

364.57

105,049.59

$0.00 _ _$39~"-~L _ _ _$J0..5.,~9.59

1 159

WAYCROSS COLLEGE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Expended from Current Funds Equipment Library Collections Expended from Unexpended Plant Funds Expended from Renewals and Replacement Funds Gifts
TOTAL ADDITIONS
DEDUCTIONS Disposal of Equipment Disposal of Library Books Adjustments to Prior Year
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$7,986,277.33 0.00

$7,986,277.33

$374,138.81 56,633.70

430,772.51 418,205.82
1,083.49 3,253.64
43,281.85 3,755.74 2,020.00

853,315.46
49,057.59 8,790,535.20

$8,790,535.20

1160

WAYCROSS COLLEGE

SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

'LAND
Main Campus
TOTAL LAND

YEAR

INVESTMENT

ACQUIRED JULY 1, 1996

$197,990.00

197,990.00

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30_,_1_9J!L

$0.00

$0.00

$0.00

$197,990.00

197,990.00

BUILDINGS Academic Building Physical Plant Building Physical Education Building Academic Building Addition Athletic Storage Building Modular Unit
TOTAL BUILDINGS

1976 1976 1976 1983 1984 1982

2,504,497.89 217,780.24 306,882.83
1,743,957.24 9,682.00 7,115.93
4,789,916.13

7,750.00 8,846.32 16,596.32

2,512,247.89 217,780.24 306,882.83
1'752,803.56 9,682.00 7,115.93
4,806,512.45

IMPROVEMENTS OTHER THAN BUILDINGS Campus Lighting Electrical Distribution System Energy Management 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 CFC Chiller Deep Well
TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

5,177.00 42,414.45
242,068.98 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
545,631.98

30,000.00 89,025.00 33,658.00
3,600.00
130,281.00 286,564.00

5,177.00 72,414.45 89,025.00 242,068.98 92,120.55 64,160.18
6,632.99 7,350.00 9,587.94 23,855.00 4,900.00 30,410.89 3,000.00 38,462.00 130,281.00 12,750.00
832,195.98

LIBRARY COLLECTIONS General Acquisitions Donations
TOTAL LIBRARY COLLECTIONS

799,905.02 34,049.66
833,954.68

56,633.70 764.64
57,398.34

3,755.74 3,755.74

852,782.98 34,814.30
887,597.28

EQUIPMENT Academic Building Physical Plant Building Physical Education Building Academic Building Addition Modular Unit Motor Vehicles
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

939,929.40 95,261.48 4,402.48
397,569.35

373,003.01 7,701.26
98,804.53

30,266.32 5,933.89
9,101.64

181,621.83

13,248.00

- - - - - --------

1,618, 784.54

492,756.80

- - - - - - - - - - - - - ---~------

45,301.85

- $],~86,27_I.33_
-----------------

- -----~-~.-~j-_5-.4- Q

- -.-.$-49-J-l!i-7,-59-

21,042.15
(1,538.00) (23,753.10)
4,248.95

1,303,708.24 97,028.85 2,864.48
463,519.14 4,248.95
194,869.83

2,066,239.49

$0.00 _ _$2_!:)M.35.20_

1161

WAYCROSS COLLEGE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSIT Summer Enrichment Program Waycross College Development Fund Georgia History Day Nursing Insurance and Fees DFAFS Federal Funds Clearing Account Multicultural Student Alliance Phi Theta Kappa Waycross College Exchange Club Ambassadors Club Georgia Assoc. of Nursing Students
TOTAL FUNDS HELD ON DEPOSIT
FUNDS FOR DESIGNATED SCHOLARSHIPS Regents Scholarships First Baptist Church Scholarships Pepsi Scholarships Lee Street School Scholarship Mumford Memorial Scholarship Roadway Package System 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 A-Medicare-Employee Group Health Insurance-Employee Group Life Insurance-Employee Group Life Insurance-Employee/Family Employees Dental Insurance Medicare Insurance Georgia Defined Contribution Plan Teacher Retirement-Employee Retirement Plan 1-TIM-Employee Retirement Plan 2-VALIC-Employee Credit Union Charities Waycross College Foundation 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 2-VALIC-Eniployer
TOTAL PAYROLL OPERATIONS
TOTALAGENCYFUNDS

FUND BALANCE JULY 1 1996 $213.61 404.00 680.00 0.55 192.59 466.55 45.00 484.66 2,486.96 1,004.00 500.00 1,334.00 3,279.82 6,117.82
2,502.20 458.92 56.40 940.80
10,723.20 414.00
15,095.52
~23,700.30

RECEIPTS

DISBURSEMENTS

FUND BALANCE JUNE 30, 1997

$45.00 111.80
4,410.00 612,746.00
2,346.08 869.00
1,024.57

$250.00 111.80
4,375.00 612,745.81
2,140.01 380.05
1,501.18

$8.61
404.00 715.00
0.74 192.59 672.62 488.95
45.00 8.05

621,552.45

621,503.85

2,535.56

1,000.00 1,000.00 1,500.00
6,250.00 4,252.95
14,002.95

1,004.00 1,000.00 1,500.00
500.00 2,500.00 7,532.77
14,036.77

1,000.00 5,084.00 6,084.00

279,777.49 96,651.29
129,208.66 33,429.79 49,563.90 7,729.41 1,650.70 23,597.40 2,052.00 7,569.14 74,315.52 26,951.02 6,606.45 27,080.00 840.00 828.00 6,700.00 3,555.17 11,846.28
22,245.00 2,380.00 7,800.00 2,114.00
129,208.66 33,429.79
210,368.61 11,042.70 8,802.00
203,988.78 31,592.12 7,892.01
1,460,815.89
~2.096,371.29

279,777.49 96,651.29
129,208.66 33,429.79 49,754.50 7,777.49 1,650.70 23,510.00 2,052.00 7,569.14 74,315.52 26,951.02 6,606.45 27,080.00 840.00 828.00 6,700.00 3,555.17 11,846.28
22,245.00 2,380.00 7,800.00 2,114.00
129,208.66 33,429.79
211,550.00 11,042.70 8,802.00
203,988.78 31,592.12 7,892.01
1 ,462,148.56
$2,097,689.18

2,311.60 410.84 56.40
1,028.20
9,541.81 414.00
13,762.85 $22,382.41

1162

Skidaway Institute of Oceanography
FINANCIAL REPORT
For the Year Ended June 30, 1997

SKIDAWAY INSTITUTE OF OCEANOGRAPHY Savannah, Georgia

Herbert L. Windom
Acting Director

William McChesney
Assistant Director

1163

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

SKIDAWAY INSTITUTE BALANCE
Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Enternrises RESTRICTED

TOTAL

($29,675. 76) 232,515.43
6,225.00
~209,064.67

$862.95 183.23

($229,033.09) 274,581.54

~1,046.18

~45,548.45

($257,845.90) 0.00
507,096.97 0.00
183.23 6,225.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
~255,659.30

$234,977.56 234,977.56

$0.00 0.00

$0.00 0.00

$234,977.56 0.00 0.00 0.00 0.00 0.00
234,977.56

(25,912.89)

183.23 862.95

(25,912.89)

1,046.18

_.i2Q9~4.67 _____j_1 '046.18

45,548.45

183.23 0.00
862.95 0.00 0.00
(25,912.89) 0.00 0.00
45,548.45 0.00 0.00 0.00

45,548.45

20,681.74

~45,548.45 __.i255,659.30

1164

OF OCEANOGRAPHY SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGENCY FUNDS

$0.00

$0.00

$142,801.36 45,255.00

$3,585.27

$0.00

$66.87

$0.00 $0.00

449,460.00 1,892, 798.36 1,923,331.65
152,468.30 4,774,848.96

$0.00 $188,056.36 $0.00 $161,077.24

$3,585.27 $9,192,907.27

$0.00

$0.00

$66.87 $0.00

0.00

0.00

161,077.24

0.00

_ _ _ _6=6.87

0.00

66.87

3,585.27

26,979.12

9,192,907.27

0.00

0.00

===$=0.00 -----~----~_O~_QP~ ==$_J8__.P_5_6~_~_9 ==---_$3=!585,21_ _$~,J_92JQQ_Ul_

0.00 $66.87

1165

SKIDAWAY INSTITUTE
STATEMENT OF CHANGES Year Ended

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations Unexpended Plant Funds - E!TIC Trust Fund 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

Entergrises

FUNDS RESTRICTED

$2,360,866.74

$0.00 24,643.57

$0.00

2,593,512.12 183,468.69
(12,726.40)

1,058.83

274,581.54

TOTAL REVENUES AND OTHER ADDITIONS

2,361,925.57

24,643.57

3,038,835.95

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus - Prior Year To State Treasury- General Funds To State Treasury- LotteryFunds/Regular 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

2,387,838.46 852.12

22,682.11

2,229,361.15 708,552.09

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

2,388,690.58

22,682.11 - 2,937,913.24

NET INCREASE IN FUND BALANCES BEFORE TRANSFERS

(26,765.01)

1,961.46

100,922.71

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

(18,428.65)

TOTAL TRANSFERS AMONG FUNDS

0.00

(18,428.65)

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

(26,765.01)

(16,467.19)

100,922.71

ADJUSTMENTS/RECLASSIFICATIONS

0.00

(127,982.68)

BEGINNING FUND BALANCE

852.12

17,513.37

72,608.42

FUND BALANCES, JUNE 30, 1997

_ _(~M2~69)

$j,046.18 ___M5,M?.4~

TOTAL CURRENT
FUNDS
$2,360,866.74 24,643.57 0.00 0.00
2,593,512.12 183,468.69 0.00 (12,726.40) 0.00 0.00 0.00 0.00 1,058.83 0.00 274,581.54
5,425,405.09
4,617,199.61 22,682.11
708,552.09 0.00
852.12 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
5,349,285.93
76,119.16
0.00 (18,428.65)
( 18,428 .65)
57,690.51
(127,982.68)
90,973.91
$20,68'1.74

1166

OF OCEANOGRAPHY
IN FUND BALANCES June 30, 1997

LOAN FUNDS $0.00

ENDOWMENT FUNDS
$0.00

Unexpended

PLANT FUNDS

Renewals And

Investment

Replacements _ _ln_E!_a_n_ t _

$0.00

$0.00

$0.00

274,478.00 60,455.00

20,643.02

0.01

29,389.46

0.00

0.00

384,965.49

625,890.41

0.00

625,890.41

4,774.53

235,919.77 139,263.07

54,420.42

0.00

0.00 _ ___c_3_79C-.'.957.37 ----~0~.0~0 --~,420.4~

0.00

0.00

_--.:5=,008.12

0.00

571,469.99

_ __:0:_:_.0,0 ----~-0-'0_Q_ _ _ _ _ _1?_.!~.47

0.00

0.00

22,204.59

1,232.18 1,232.18

0.00 571,469.99

0.00

0.00

===="'$3~585.27 -~---~9~19.._2_9_07_.27_

, , 67

SKIDAWAY INSTITUTE OF OCEANOGRAPHY
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE Educational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations Equipment/Technology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

$0.00 1,640,550.00

$0.00

$0.00

660,648.69 46,304.08
1,599.32

2,119,245.55 105,612.86
4,502.74

11,075.24
689.41 2,360,866.74

0.00

2,229,361.15

Sales and Services of Auxiliary Enterprises

24,643.57

TOTAL REVENUES

2,360,866.74

24,643.57

2,229,361.15

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 Hospital and Clinics Total Educational and General Expenditures
Auxiliary Enterprises Expenditures
Mandatory Transfers

729,559.41 243,017.35 595,144.03 820,117.67
--~- 7---;--83- 8.4-6
---------

1,994,902.59 234,458.56

0.00 22,682.11

2,229,361.15

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 To State Treasury- Lottery Funds/Regular
TOTAL OTHER TRANSFERS & ADDITIONS/DEDUCTIONS

2,387,838.46

22,682.11

~---~----

--~-----

1,058.83
(852.12) --------
206.71

(18,428.65) (18,428.65)

2,229,361.15 100,922.71
100,922.71

NET INCREASE (DECREASE) IN FUND BALANCES

($26,_765.01)

($16,~67.19) _ _!1()(),g?2.71

TOTAL CURRENT
FUNDS
$0.00 0.00
1,640,550.00 0.00 0.00
2, 779,894.24 151,916.94 0.00 6,102.06 0.00 0.00 0.00 0.00 11,075.24 0.00 689.41
4,590,227.89
24,643.57
4,614,871.46
0.00 2,724,462.00
0.00 477,475.91
0.00 595,144.03 820,117.67
0.00 0.00 4,617,199.61
22,682.11
0.00
4,639,881.72
100,922.71 (18,428.65)
1,058.83
(852.12) 0.00
' 82,700.77
$57,690.51

1168

SKIDAWAY INSTITUTE OF OCEANOGRAPHY
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

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

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & HosQ@L

Activities

$2,360,866.74

$0.00

1,058.83

TOTAL REVENUES AND OTHER ADDITIONS

2,361 ,925.57

0.00

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

2,387,838.46 852.12

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

2,388,690.58

0.00

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers

TOTAL TRANSFERS AMONG FUNDS

_ _ _ _ _ _0=.00

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

(26,765.01)

0.00

ADJUSTMENTS/RECLASSIFICATIONS

0.00

BEGINNING FUND BALANCE

852.12

0.00

AUXILIARY ENTERPRISES
$0.00 24,643.57
24,643.57

TOTAL
$2,360,866.74 $24,643.57 0.00 0.00 0.00 0.00 0.00 1,058.83 0.00
2,386,569.14

22,682.11 22,682.11

2,387,838.46 22,682.11 0.00 0.00 852.12 0.00 0.00 0.00
2,411 ,372.69

(18,428.65)

0.00 (18,428.65)

(18,428.65) ----'(_,_,.18,428.65)

(16,467.19)

(43,232.20)

0.00

0.00

17,513.37

18,365.49

FUND BALANCE, JUNE 30, 1997

. _ _$~QQ_

1169

SKIDAWAY INSTITUTE OF OCEANOGRAPHY
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

CURRENT FUNDS REVENUES Educational and General 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 Analysis Fees Quasi-Revenue from Distribution of Cost Cost Transfers - Ship Use Cost Transfers - Computer Use Eliminate Quasi-Revenue Other Sources Administrative Cost Allowance Group Insurance Continuation Program Other Revenue
Total Educational and General
Auxiliary Enterprises Housing Rents - Apartments Laundry Other Service Units . Vending Operations - Institution Sales
Total Auxiliary Enterprises
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

$1,449,510.00 115,040.00 76,000.00 660,648.69 46,304.08 1,599.32
11,075.24
0.00 13,000.00 (13,000.00)
54.41 635.00
2,360,866.74

$0.00 2,119,245.55
105,612.86 4,502.74
2,229,361.15

$1,449,510.00 115,040.00 76,000.00
2, 779,894.24 151,916.94 6,102.06
11,075.24 0.00 0.00
13,000.00 (13,000.00)
54.41 635.00
4,590,227.89

19,687.52 693.00
4,263.05 24,643.57
~2.385,51 0.31

0.00
~2.229,361.15

19,687.52 693.00
4,263.05 24,643.57
~4,614,871.46

1170

EDUCATIONAL AND GENERAL EXPENDITURES RESEARCH
Individual or Project Research Department of Biological Oceanography Department of Chemical Oceanography Department of Geological Oceanography Department of Physical Oceanography Other Research

TOTAL RESEARCH

ACADEMIC SUPPORT

Libraries

Library-General Operations

Academic Computer Support

Computer Services-Research

.....

Less Charges to User Departments Ancillary Support

Vessel Operation-Research

Less Charges to User Departments

Engineering

TOTAL ACADEMIC SUPPORT

INSTITUTIONAL SUPPORT Executive Management Fiscal Operation 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, 1997

FUND CLASSIFICATION

Unrestricted

Restricted

_Total

Personal . ~ervit:e~.

O

B

J

E

C

T

-





-

-

CLASS
-------------

I
-

F

I

C -

A---T---I

O-----N---

Travel

Operating Supplies & Expenses_

Equipm~nL_

-

--- -- ------- --- -

$316,125.61 164,955.27 36,065.71 120,701.42 91,711.40
729,559.41

$849,546.95 682,271.90 83,464.62 271,985.58 107,633.54
1,994,902.59

$1 '165,672.56 847,227.17 119,530.33 392,687.00
.. 199,3~<!,94
2, 724,462.00

$744,401.36 653,394.56
87,009.34 278,160.28
_?,95~.10
1,770,923.64

$38,446.83 23,586.74 7,426.31 15,321.04 1,299.00
86,079.92

$318,615.60 149,598.84 17,894.68 37,586.28
.. 131,~56.21
655,551.61

$64,208.77 20,647.03 7,200.00 61,619.40 58,23! .6:3
211 ,906.f3:3

54,868.66 192,139.14 (13,000.00)
9,009.55
243,017.35

1,300.79
209,903.71 23,254.06
234,458.56

56,169.45 192,139.14 (13,000.00) 218,913.26 23,254.()_6 477,475.91

37,072.05 77,997.36
140,012.83 23,2q4.Q) 278,336.30

2,052.42 3,320.20 1,232.03
__ 6,604.65

6,097.09 37,168.40 (13,000.00) 72,291.33
102,556.82

10,947.89 73,653.18
5,377.07
8!}$8.14

108,179.32 139,120.54 281,979.54 65,8)4.63
595,144.03

108,179.32 139,120.54 281,979.54
65., 861.(l:3

96,686.35 126,302.22 228,795.07 l~.4I 4.!)_3.

0.00

595, 1'!4.03

517,258.27

4,209.64 2,925.98
160.50
7,296.12

5,039.33 9,892.34 53,023.97
390.00
68,345.6~

2,244.00 2,244.00

SKIDAWAY INSTITUTE OF OCEANOGRAPHY

SCHEDULE OF CURRENT FUNDS EXPENDITURES YEAR ENDED JUNE 30, 1997

FUND

Unrestricted -EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

OPERATION & MAINTENANCE OF PLANT

Building Maintenance

460,861.75

Electronics Maintenance

43,300.30

Custodial Services

54,642.69

Utilities

187,234.04

Landscape and Grounds Maintenance

74,078.89

TOTAL OPERATION & MAINTENANCE OF PLANT

820,117.67

TOTAL EDUCATIONAL & GENERAL EXPENDITURES

2,387,838.46

CLASSIFICATION

Restricted

Total

. --

----

Personal __ Servi~es

OBJECT

CLASSIFICATION -- - -- ~

-- -

- -~--

------- --~ -- -

Travel

Operating Supplies &
_____,l;l'Rf3~Js

"'' ,E__guip1J1ent -c-~

0.00
2,22~,361.15

460,861.75 43,300.30 54,642.69 187,234.04 .. 74,078.89

316,136.46 31,293.12 35,472.73
-- 67,516.43

820, 11_7.7 . --- _45_0.~8.?4

4,617,199.1

3,016,~3E).95

1,230.45 217.03

126,246.84 12,964.50 19,169.96
187,234.04 6,562.46

1,44J.48

352, 17!-80

--- __ 101 ,428.17 - -_1)17_13,631.8?

17,248.00 (1 ,174.35)
-------------
-- 1,073.E)5 3?Q,202.61_

AUXILIARY ENTERPRISES EXPENDITURES

STUDENT HOUSING

.-...

Apartments

.,.......

TOTAL STUDENT HOUSING

OTHER SERVICE UNITS Vending Operations

19,361.49 19,361.49
3,320.62

0.00

-- 19,361.49 19_,_3__1.49

_j1 ,035.74_ . - ---- . 11 ,Q35.~ - ----

0.00

3,320.62

__ 8,3~5]5 8,325.7
3,320.62

TOTAL OTHER SERVICE UNITS

3,320.62

0.00

3,3?Q.62
------ -

0.00

0.00

3,320.6?_

0.00

TOTAL AUXILIARY ENTERPRISES EXPENDITURES

22,682.11

0.00

--- 22,6_13?_-11_

11 L0_35.74

0.00

11,646.37

0.00

TOTAL CURRENT FUND EXPENDITURES

$2,41 0,520.57_ _ _$2,229,36U 5

- $4,639,!~81 ,72 --- ------------

--

-

.$-3---,0--2--

7--,-9--7--2-

.6
-.

9

$101 ,428.1_7

$1 '190,278,24_ -- ---. $320,202.62

SKIDAWAY INSTITUTE OF OCEANOGRAPHY
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FEDERAL FUNDS National Science Foundation l!J.S. Department of Energy U.S. Navy U.S. Department of Commerce-NOAA U.S. Environmental Protection Agency U.S. Geological Survey Subcontracts-Federal Funds

FUND BALANCE JULY 1, 1996
($39,358.85) 906.24
(36,042.91) (39,852.50) 30,911.68
0.00 (4,763.08)

TOTAL FEDERAL FUNDS

(88, 199.42)

STATE FUNDS Georgia Department of Natural Resources Georgia Research Alliance South Carolina Dept. of Natural Resources Florida Department of Environmental Protection

(304.79) 2,707.97
0.00 (5,892.31)

TOTAL STATE FUNDS

(3,489.13)

PRIVATE FUNDS Terminal Management Corporation Tai Ping Foundation University of Colorado

19,295.89 18,786.62 (1,768.22)

TOTAL PRIVATE FUNDS

36,314.29

TOTAL RESTRICTED FUNDS-CASH BASIS

(~55,374.26)

AMOUNTS EXPENDED BUT NOT REIMBURSE

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

F2,608.42

RECEIPTS
$1 '112,084.52 452,858.19 248,838.63 249,358.65 176,018.73 0.00 354,353.40
2,593,512.12

DEDUCTIONS!TRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE __,JUNE 30, 1997

$983,739.00 313,582.56 153,602.51 236,446.86 154,573.77 12,252.86 265,047.99

$276,272.75 141,112.77 69,120.65 6,318.39 59,058.18 5,513.77 103,252.18

($187 ,286.08) (930.90)
(9,927.44) (33,259.1 0) (6,701.54) (17,766.63) (18,709.85)

2,119,245.55

660,648.69

(274,581.54)

4,074.69 4,800.00 2,500.00 172,094.00
183,468.69

2,599.74 2,715.36
0.00 100,297.76
105,612.86

1,170.16 0.00 0.00
45,133.92
46,304.08

0.00 4,792.61 2,500.00 20,770.01
28,062.62

(14,726.40) 0.00
2,000.00

2,970.17 1,300.79
231.78

1,599.32 0.00 0.00

0.00 17,485.83
0.00

(12,726.40)

4,502.74

1,599.32

17,485.83

$2,764,254.41

~2,229,361.15

~708,552.09

($229,033.09)

274,581.54

274,581.54

~3,038,835.95 __R_229,361~ __EQfl,552.09 ~M_M5

1173

SKIDAWAY INSTITUTE OF OCEANOGRAPHY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS State Appropriations Equip/Tech/Consturction Trust Fund Equip/Tech/Consturction Trust Fund - FY96 Major Repair/Rehabilitations of Funds Timber Sales Salvage Sales Sale of Water Building Rental Rental Equipment - ICP/MS Computer Use - Research Project Interest Income

Unrestricted

UNEXPENDED Restricted

$50,000.00 10,455.00
274,478.00
80.00 120.00 16,447.70
1,241.76 11,500.00 20,643.02

$0.00

Total

RENEWALS AND REPLACE;MENTS

$50,000.00 10,455.00
274,478.00 0.00
80.00 120.00 16,447.70
0.00 1,241.76 11,500.00 20,643.02

$0.00

TOTAL REVENUE/ADDITIONS

384,965.48

0.00

384,965.48

0.00

EXPENDITURES/DEDUCTIONS Buildings Office and Laboratory Building - Security System Shop Ventilation Duplex Remodeling Barn - Hoist System Total Buildings

22,771.21 16,436.00 17,196.47
7,880.00 64,283.68

0.00

22,771.21 16,436.00 17,196.47
7,880.00 64,283.68

0.00

Equipment New Research Vessel Research
Total Equipment

118,275.89

118,275.89

53,360.20

53,360.20

171,636.09

0.00

171,636.09

0.00

Expenditures Not To Be Capitalized Duplex Repair Oil Containment Boom Laboratory Repair Well Monitors Electronics Controls Repair Office and Laboratory Building - HVAC Controls Roof Replacement Emergency Electrical System Repair Dock Repair Chlorine/Water System Barn - Safety Controls Laboratory Improvements Sewer Evaluation
Total Expenditures Not To Be Capitalized

1,898.53 3,714.03 11,468.50 4,621.89 1'162.54 21,015.80 10,541.70 10,373.96 35,712.20 1,821.70 14,642.00 10,290.22
1~0()Q,OO
139,263.oz

~~-------~---
0.00

1,898.53 3,714.03 11,468.50 4,621.89
1'162.54 21,015.80 10,541.70 10,373.96 35,712.20
1,821.70 14,642.00 10,290.22
____l 2_,90()cQQ
~---139,263.0?_

0.00

TOTAL EXPENDITURES/DEDUCTIONS

~~-~~._1_ ~~'~j

0.00

375,182.84

0.00

1174

SKIDAWAY INSTITUTE OF OCEANOGRAPHY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Unassigned Surplus 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 To State Treasury- Lottery Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

Unrestricted

UNEXPENDED Restricted

17,196.47

17,196.47

0.00

4,774.53 0.01

(4,774.53)

26,979.12 0.00
$26,979.12

0.00 0.00
$0.00

Total

RENEWALS AND
REPLACEM~JS

17,196.47 0.00
17,196.47
4,774.53 0.01
(4,774.53) 0.00

1,232.18 1,232.18 2,353.09

26,979.12 0.00
$26.979.12

3,585.27 $3,585.27

1175

SKIDAWAY INSTITUTE OF OCEANOGRAPHY
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

REVENUE/ADDITIONS State Appropriations Equip/Tech/Consturction Trust Fund Equip/Tech/Consturction Trust Fund- FY96 Major Repair/Rehabilitations of Funds Salvage Sales Sale of Water Building Rental Rental Interest Income

Unrestricted

UNEXPENDED Restricted

$50,000.00 10,455.00
274,478.00 80.00
120.00 16,447.70 12,741.76 20,643.02

$0.00

TOTAL REVENUE/ADDITIONS

384,965.48

0.00

EXPENDITURES/DEDUCTIONS Buildings Office and Laboratory Building - Security System Shop Ventilation Duplex Remodeling Barn - Hoist System Total Buildings

22,771.21 16,436.00 17,196.47
7,880.00 64,283.68

0.00

Equipment New Research Vessel Research
Total Equipment

118,275.89 53,360.20
171,636.09

0.00

Expenditures Not To Be Capitalized Duplex Repair Oil Containment Boom Laboratory Repair Well Monitors Electronics Controls Repair Office and Laboratory Building- HVAC Controls Roof Replacement Emergency Electrical System Repair Dock Repair Chlorine/Water System Barn - Safety Controls Laboratory Improvements Sewer Evaluation
Total Expenditures Not To Be Capitalized

1,898.53 3,714.03 11,468.50 4,621.89 1,162.54 21,015.80 10,541.70 10,373.96 35,712.20 1,821.70 14,642.00 10,290.22 12,000.00_ 139,263.07

0.00

TOTAL EXPENDITURES/DEDUCTIONS

375,182.84

0.00

TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Unassigned Surplus Reserve for Renewals and Replacements

17,196.47
-------

TOTAL TRANSFERS AMONG FUNDS

17,196.47

0.00

Beginning Fund Balance, Adjusted Adjustments - Prior Year Lapse of Surplus- Prior Year To State Treasury - General Funds To State Treasury- Lottery Funds

4,774.53 0.01
(4,774.53)

ENDING FUND BALANCES Unallocated Allocated

26,979.12 0.00

0.00 0.00

ENDING FUND BALANCE

$2!;5,979.12

$0.00

1176

Total

RENEWALS AND REPLACEMENTS

$50,000.00 10,455.00
274,478.00 80.00
120.00 16,447.70 12,741.76 20,643.02
384,965.48

$0.00 0.00

22,771.21 16,436.00 17,196.47
7,880.00 64,283.68
118,275.89 53,360.20
171,636.09
1,898.53 3,714.03 11,468.50 4,621.89 1,162.54 21,015.80 10,541.70 10,373.96 35,712.20 1,821.70 14,642.00 10,290.22 12,000.00 139,263.07
375,182.84

0.00 0.00
0.00 0.00

17,196.47 0.00
17,196.47
4,774.53 0.01
(4,774.53) 0.00
26,979.12 0.00
Jj26,979.12

1,232.18 1,232.18 2,353.09 I
3,585.27 $3.585.27

SKIDAWAY INSTITUTE OF OCEANOGRAPHY
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

'BEGINNING INVESTMENT IN PLANT
Adjustments Per State Audit
BEGINNING INVESTMENT IN PLANT, ADJUSTED

ADDITIONS Expended from Current Funds Equipment Library Collections Improvements Other Than Buildings Expended from Unexpended Plant Funds Expended from Renewal 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

$8,621 ,437.28 0.00

$8,621,437.28

$312,330.73 7,871.89
47,724.11

367,926.73 235,919.77
0.00 0.00 22,043.91
54,420.42

625,890.41
54,420.42 9,192,907.27

~.192,907.27

1177

SKIDAWAY INSTITUTE OF OCEANOGRAPHY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

LAND Main Campus

YEAR

INVESTMENT

ACQUIRED JULY 1, 1996

$449,460.00

TOTAL LAND

449,460.00

BUILDINGS Office and Laboratory Building Life Sciences Building Aquaculture Laboratory B-1 Fire House Residence H-1 Residence H-2 Duplex Sleep Unit H-4 Geology Laboratory H-5 Residence H-7 Work Shop W-1 Storage ST-2 Aquaculture Laboratory S-2 Storage S-2 Geology Laboratory Ship Operations Storage Library Building Staging Building-Priest Landing Quadraplex Apartment

1968 1973 1972 1972 1972 1972 1972 1972 1972 1972 1972 1972 1972 1972 1978 1980 1972 1994

496,613.73 119,213.51 104,215.00
2,500.00 28,000.00 35,100.00 55,098.41
6,600.00 7,100.00 50,000.00 25,691.00 25,550.00 9,600.00 38,951.95 7,935.00 388,035.73 100,000.00 328,310.35

TOTAL BUILDINGS

1,828,514.68

IMPROVEMENTS OTHER THAN BUILDINGS Underground Power Sewer Improvements Freight Dock Hurrican Dock Transformer Banks Scale House Silo 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 Bioremediation Research Facility Sea Water Filter
New Research Vessel 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 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
3,500.41 127,690.56
19,181.28 0.00
20,375.60 696,230.19

TOTAL IMPROVEMENTS OTHER THAN BUILDINGS

1,757,331.65

LIBRARY COLLECTIONS General Acquisitions

_ _144,596.41

TOTAL LIBRARY COLLECTIONS

144,596.41

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS JUNE 30, 1997

$0.00

$0.00

$0.00

$449,460.00

0.00

0.00

0.00

449,460.00

22,771.21 7,880.00
17,196.47 16,436.00

519,384.94 119,213.51 112,095.00
2,500.00 28,000.00 35,100.00 72,294.88
6,600.00 7,100.00 66,436.00 25,691.00 25,550.00 9,600.00 38,951.95 7,935.00 388,035.73 100,000.00 328,310.35

64,283.68

0.00

0.00

1,892, 798.36

166,000.00

166,000.00

0.00

7,871.89 - - - - -

7,871.89

0.00

0.00 0.00

109,420.31 462,785.85
58,812.60 8,600.00 1,400.00 3,600.00 5,100.00 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
3,500.41 127,690.56
19,181.28 166,000.00
20,375.60 696,230.19
1,923,331.65
I
152,468.30
152,468.30

1178

EQUIPMENT Laboratory and Office Shop Auxiliary Laboratories Life Science Building Research Flume Student Housing Auxiliary Offices Dock Off Campus Library Marine Extension Bioremediation facility Motor Vehicles Shellfish Building Blue Fin Geology Laboratory Storage and Receiving
TOTAL EQUIPMENT
TOTAL INVESTMENT IN PLANT

SKIDAWAY INSTITUTE OF OCEANOGRAPHY
SCHEDULE OF INVESTMENT IN PLANT Year Ended June 30, 1997

YEAR

INVESTMENT

ACQUIRED JULY 1,1996

2,365,363.44 124,841.81 386,083.21 455,997.12 142,211.61 4,865.00 130,236.02 8,183.00 122,128.52 40,932.86 4,815.00 41,504.98 209,841.68 103,449.68 250,080.32 0.00 51,000.29.

4,441,534.54

~8,621,437.28

ADDITIONS

ADJUSTMENTS/ INVESTMENT DEDUCTIONS TRANSFERS __.li,JNE_4Q,_J ~9L

159,897.53 77,629.40 54,649.36
1,285.00
8,804.00 8,397.58
19,336.97 57,735.00

31,196.11 6,138.70 6,364.75
1,838.86
7,448.00 1,434.00

11,409.27 (1,241.00) (34,571.08) 15,555.00
(2,464.07) 9,877.88
(1,474.13) 2,908.13

2,505,474.13 202,471.21 378,703.51 469,710.65 157,766.61 4,865.00 131,521.02 8,183.00 117,825.59 59,614.74 4,815.00 49,902.56 209,841.68 103,449.68 260,495.16 0.00 110,209.42

387,734.84

54,420.42

0.00

4,774,848.96

~625,890.41

~54,420.42

~0.00

$9,192,907.27

1179

SKIDAWAY INSTITUTE OF OCEANOGRAPHY
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSIT Visiting Faculty- Portugal
PAYROLL OPERATIONS Payroll Deductions Federal Income Tax Withholdings State Income Tax Withholdings Earned Income Credit F I C A-Employee F I C A-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 Retirement Plan 1-TIAA-Employee Retirement Plan 2-VALIC-Employee Retirement Plan 3-Fidefity-Employee United Way Court Ordered Withholdings 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 Retirement Plan 1-TIAA-Employer Retirement Plan 2-VALIC-Employer Retirement Plan 3-Fidelity-Employer
TOTAL PAYROLL OPERATIONS
TOTALAGENCYFUNDS

FUND BALANCE JULY 1, 1996
$0.00

RECEIPTS

FUND BALANCE DISBURSEMENTS _,J_IJNE 30 1997

$8,150.00

$7,765.75

$384.25

266,037.82 94,245.88

199.80
0.10 41.30

132,313.97 29,560.43 57,348.60 14,171.59 17,002.10 7,017.68 2,014.83 84,917.80 15,961.70 8,784.24 553.62 3,435.00 5,067.65
139,107.10

132,313.97 234,182.90
9,954.50 222,029.58
32,239.06 17,846.31 10,031.49
821.59

241.20

1,536,959.41

$.441,20 _____!1,_~~~ 09.41

266,037.82 94,245.88
132,313.97 29,560.43 57,548.40 14,171.59 17,135.30 7,015.21 2,014.83 84,959.10 15,961.70 8,784.24 553.62 3,455.00 5,234.40
139,107.10
132,313.97 234,182.90
9,954.50 222,029.58
32,239.06 17,846.31 10,031.49
821.59
1,537,517.99
$1L545~283.74

0.00 0.00
0.00 0.00 0.00 0.00 (133.20) 2.57 0.00 0.00 0.00 0.00 0.00 (20.00) (166.75) 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(317.38)
~66.87

1 1 so

Regents Central Office
FINANCIAL REPORT
For the Year Ended June 30, 1997

BOARD OF REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA Atlanta, Georgia

Lindsay A. Desrochers
Senior Vice Chancellor for Capital Resources

Carole B. Riddle
Director of Business Services

1181

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

REGENTS BALANCE Year Ended

CURRENT FUNDS

UNRESTRICTED

Educational

Auxiliary

& General

Entergrises RESTRICTED

TOTAL

$45,509,947.12 349,722.19
1 ,886,595.24
~47,746,264.55

$0.00 $1,499,937.14 ~0.00 ~1 ,499,937.14

$47,009,884.26 0.00
349,722.19 0.00 0.00
1,886,595.24
0.00 0.00 0.00 0.00 0.00 0.00 0.00
~49,246,201.69

$2,256,714.60 2,256,714.60

$0.00 0.00

$0.00 0.00

$2,256,714.60 0.00 0.00 0.00 0.00 0.00
2,256, 714.60

45,434,486.45 55,063.50

0.00 0.00 0.00 45,434,486.45 0.00 55,063.50 0.00

~--~~
-~5,489,549.9_

1,499,937.14 0.00 _.!.,i99,9_37.14

1,499,937.14 0.00 0.00 0.00
46,989,487.09

HW,~61_.5__ ______j.Q~QQ_ _l1 ,499,937.14 ~46,201.69

------~~

----~--

1182

CENTRAL OFFICE SHEET June 30, 1997

ENDOWMENT

LOAN FUNDS

FUNDS

PLANT FUNDS

Renewals And

Investment

Unexpended Replacements

In Plant

AGE~CY FUNDS

$0.00 $5,121,358.87 $44,582,017.65

$0.00

$0.00

$2,017,149.49

1'142,250.00

31,384.30 13,310,401.31 113,268,381.77

===~$~0.~0>!:0 $5,121 ,358.87 $44,582,017.65 ===='$"0'='.0="=0 $127,752,417.38 ___i_~9.49

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

0.00

0.00

0.00

0.00

2,017,149.49

0.00

2,017,149.49

44,581 ,639.61 378.04

127,752,417.38

5,121,358.87

~~-0.00 5,121 ,358.87 44,582,017.65

0.00 127,752,417.38

0.00

1183

REGENTS
STATEMENT OF CHANGES Year Ended

REVENUES AND OTHER ADDITIONS Educational and General Revenues Auxiliary Enterprises Revenues Unexpended Plant Funds - State Appropriations Unexpended Plant Funds- E!TIC Trust Fund 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

Enternr ises

FUNDS RESTRICTED

$186,859,882.13

$0.00

$0.00

95,000.00 72,541.50
50,000.00 39,814.67

11,055.67

TOTAL REVENUES AND OTHER ADDITIONS

186,870,937.80

0.00

257,356.17

EXPENDITURES AND OTHER DEDUCTIONS Educational and General Expenditures Auxiliary Enterprises Expenditures Indirect Costs Recovered Lapse of Surplus- Prior Year To State Treasury - General Funds To State Treasury-LotteryFunds/Regular 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

187,978,159.22
26,931.31 18,175.19 4,784.31

330,406.58

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

188,028,050.03

0.00

330,406.58

NET INCREASE IN FUND BALANCES BEFORE TRANSFERS
TRANSFERS AMONG FUNDS -ADDITIONS (DEDUCTIONS) Mandatory Transfers Non-Mandatory Transfers

(1,157,112.23)

0.00

-~------

(73,050.41)

TOTAL TRANSFERS AMONG FUNDS

0.00

0.00

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

(1 '157, 112.23)

0.00

(73,050.41)

ADJUSTMENTS/RECLASSIFICATIONS

18,841.18

0.00

BEGINNING FUND BALANCE

-~46,627,821.00

1,572,987.55

FUND BALANCES, JUNE 30, 1997

~~.5A.89>:i.4.9~~.5~
----~--

$0.00

i1A.99,~37.14

TOTAL CURRENT
FUNDS
$186,859,882.13 0.00 0.00 0.00
95,000.00 72,541.50
0.00 50,000.00 39,814.67
0.00 0.00 0.00 11,055.67 0.00 0.00
187,128,293.97
188,308,565.80 0.00 0.00
26,931.31 18,175.19
0.00 0.00 4,784.31
0.00 0.00 0.00 0.00
188,358,456.61
(1 ,230, 162.64)
0.00 0.00
0.00
(1 ,230, 162.64)
18,841.18
48,200,808.55
$46,9&9.487.09

1 184

CENTRAL OFFICE
IN FUND BALANCES June 30, 1997

LOAN FUNDS

ENDOWMENT FUNDS

$0.00

$0.00

PLANT Unexpended

FUNDS Renewals And
~lacements

$0.00

$0.00

Investment In Plant
$0.00

750,000.00

3,285.00 1,295,474.50

1,485,250.38

71 ,602,036.44

0.00

750,000.00

74,386,046.32

48,265,255.72

0.00

48,265,255.72

3,869,872.33

0.00

3,869,872.33

0.00

(3, 119,872.33)

46,222,436.18 3,285.00
46,225,721.18 28,160,325.14

1,824,781.68

0.00

1,824,781.68

0.00

46,440,474.04

0.00

0.00

-~~-----

-------

0.00

(3, 119,872.33)

0.00 28,160,325.14

0.00

0.00

0.00

46,440,474.04

2,656,116.40

~~------ ___5,58~_11_~~0 ~-16~21,_~1~21. - - - - - - -

81,311,943.34

_______$().0_Q _$~,.1~1.;3J;ilL87 --~-4c58:LQ1UJ;i _ _ _ _ $.Q~0.9_ __$12L75417.~fl_

--~----~~

--------- ---------

1185

REGENTS CENTRAL OFFICE
STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES Year Ended June 30, 1997

REVENUE ~ducational and General Revenues Student Tuition and Fees Federal Appropriations State Appropriations EquipmenUTechnology/Construction Trust Fund 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 Educational Activities Hospital and Clinics Other Sources Total Educational and General Revenues

UNRESTRICTED

EDUCATIONAL

AUXILIARY

& GENERAL

ENTERPRISES

RESTRICTED

$0.00 40,519,049.00

$0.00

$0.00

3,739.34 2, 722,105.75
4,524,866.14
139,090,121.90 186,859,882.13

95,000.00 82,480.41
52,500.00
100,426.17

0.00

330,406.58

Sales and Services of Auxiliary Enterprises

TOTAL REVENUES

186,859,882.13

0.00

330,406.58

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 Hospital and Clinics Total Educational and General Expenditures

89,114.23
16,838,575.13
168,877,998.72 282,151.44
1,890,319.70
--~------
~187,978,1_~9.22

0.00

30,954.10 299,452.48 330,406.58

Auxiliary Enterprises Expenditures

- - -------- -- ----------

Mandatory Transfers

- - - - - - - - - - ---~---~

TOTAL EXPENDITURES AND MANDATORY TRANSFERS ___1J,~8,1_5_9c22

0.00 --~3~0,_"!06.58

~---~-~---

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 To State Treasury - Lottery Funds/Regular

(73,050.41)

6,271.36

(26,931.31) _ _(1_..!.?.~9)

------~

-------~

TOTAL OTHER TRANSFERS &ADDITIONS/DEDUCTIONS -~ (38,..~5_._1_1)

0.00

(73,Q.0.41)

TOTAL CURRENT
FUND$
$0.00 0.00
40,519,049.00 0.00 0.00
95,000.00 82,480.41
0.00 52,500.00
104,165.51 2, 722,105.75
4,524,866.14 0.00
139,090,121.90 187,190,288.71
0.00
187,190,288.71
89,114.23 0.00
16,838,575.13 0.00 0.00
168,908,952.82 282,151.44
2,189,772.18 0.00
188,308,565.80
0.00
0.00
188,308,565.80
(73,050.41) 0.00
6,271.36
(26,931.31)
(18,175~
(111,885.55)

NET INCREASE (DECREASE) IN FUND BALANCES

_i$1,1_51JJV_~) _ _ _ $0.00_ _____ ($]_3"Q5Q.~_1) _ __(U,_230, 162.6A)

------------

------

--~------

1186

REGENTS CENTRAL OFFICE
SCHEDULE OF CHANGES IN UNRESTRICTED FUND BALANCES Year Ended June 30, 1997

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

EDUCATIONAL AND GENERAL

Resident Instruction,

Other Organized

Student

Activities & Hosr:>ital

Activities

$186,859,882.13

$0.00

11,055.67

TOTAL REVENUES AND OTHER ADDITIONS

186,870,937.80

0.00

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

187,978,159.22
26,931.31 18,175.19 4,784.31

TOTAL EXPENDITURES AND OTHER DEDUCTIONS

188,028,050.03

0.00

TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers

TOTAL TRANSFERS AMONG FUNDS

0.00

0.00

NET INCREASE (DECREASE) IN FUND BALANCES

(1,157,112.23)

0.00

ADJUSTMENTS/RECLASSIFICATIONS

18,841.18

BEGINNING FUND BALANCE

46,627,821.00

AUXILIARY ENTERPRISES
$0.00
0.00
0.00 0.00 0.00

FUND BALANCE, JUNE 30, 1997

_ _$45,48_~9.95_

$0.00

$0.00

TOT_A L
$186,859,882.13 0.00 0.00 0.00 0.00 0.00 0.00
11,055.67 0.00
186,870,937.80
187,978,159.22 0.00 0.00
26,931.31 18,175.19 4,784.31
0.00
188,028,050.03
0.00 0.00
0.00
(1,157,112.23)
18,841.18
46,627,821.00
$4M13_M49.95

1187

REGENTS CENTRAL OFFICE
SCHEDULE OF CURRENT FUNDS REVENUES Year Ended June 30, 1997

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 Telecommuncations Commission Southern Regional Education Board State of Georgia-Special Initiative Office of Information Technology Regents Central Office State of Georgia-Lottery Funds Office of Information Technology Regents Central Office State of Georgia-Governors Emergency Fund Federal Grants and Contracts State Grants and Contracts Private Grants and Contracts Investment Income Interest Endowment Sales and Services of Educational Departments Training-General Training-Oracle Banner-USG Conference Activities-USG Peachnet Recovery-Non University System Software Distribution-Non-USG PLS Project-Non USG Resource Fee-Galilee Quasi-Revenue from Distribution of Costs Training-Univ Syatem of Georgia Training-Oracle Oracle Sales University System Software Support University System Peachnet Recovery Banner-Student Information System Eliminate Quasi-Revenue Other Sources Administrative Cost Allowance Group Insurance Continuing Program(COBRA) Health Insurance Reserve Aetna/Blue Cross Reimbursements Medical Education Board Revenue Collections Corporate Dissolution University System Foundation North Georgia-Master Plans Funds Health Insurance Fund Other Revenue
Total Educational and General
TOTAL CURRENT FUNDS REVENUES

UNRESTRICTED

RESTRICTED

TOTAL

$7,927,495.00 1,357,718.00 6,561,685.00 600,000.00 200,000.00 1 '122,866.00
14,826,489.00 898,000.00
3,110,193.00 698,000.00
2,921,603.00 250,000.00 45,000.00
2,722,105.75 3,739.34
11,850.00 72,670.00 812,106.25 23,028.50 1 '165,458.81 1 '120,312.08 950,000.00 369,440.50
330.00 4,300.00 16,141.39 4,964.32 2,119,900.63 1,245.00 (2, 146,881.34)
40.00 52,592.00 152,905.30 26,494.83 66,282.59 12,100.00 15,000.00 138,756,323.93
8,383.25
- 186,859,882.13
-~_18M9,882.1_~

$0.00
95,000.00 82,480.41 52,500.00 100,426.17

$7,927,495.00 1,357,718.00 6,561 ,685.00 600,000.00 200,000.00 1 '122,866.00
14,826,489.00 898,000.00
3,11 0,193.00 698,000.00
2,921 ,603.00 250,000.00 45,000.00 95,000.00 82,480.41 52,500.00
2,722,1 05.75 104,165.51
11,850.00 72,670.00 812,106.25 23,028.50 1 '165,458.81 1'120,312.08 950,000.00 369,440.50
330.00 4,300.00 16,141.39 4,964.32 2,119,900.63 1,245.00 (2, 146,881.34)

330,406.58 $330,406.58

40.00 52,592.00 152,905.30 26,494.83 66,282.59 12,100.00 15,000.00 138,756,323.93
8,383.25
187,190,288.71
$187,190,288.71

1188

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
00 tO

REGENTS CENTRAL OFFICE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted

Restricted

Total_

O

B
---

J
-

ECT ----- ----

--

C
-

L

A -

S -

SI
---

F

I

C

A

T

I

O

N

Operating

Personal

Supplies &

Seryices___ _

Travel

_ E:xP~nses

Equipment

$265,515.51

$0.00

$265,515.51

- $191,316.66

$12,295.83

$61,903.02

28,377.59 293,893._10

0.00

28,377.59 - -- ------

~93.~n1_o

__ 191 ,3_16.66

- -- 2~,3?"7.59

12,2~!;._3

90,280.61

0.00

1,090,319.70

149,026.31

1 ,239,34l).Q1

1,810.32

1,237,535.69

1,090,319.70

149,026.31

1 ,239,3_46.01

- 1,810.32

1,237,535.69

0.00

1,384,212.80

149,026.31

1,53~.239.11 - ------ _1~1.316,66

14,106.15

1,327,816,30

0.00

REGENTS CENTRAL OFFICE

SCHEDULE OF CURRENT FUNDS EXPENDITURES YearEnded June 30, 1997

FUND CLASSIFICATION

Unrestricted

EDUCATIONAL AND GENERAL EXPENDITURES(Continued)

REGENTS CENTRAL OFFICE OPERATIONS

INSTRUCTION

Training

MultiMedia

12,150.54

Oracle

76,963.69

Restricted

Total
12,150.54 76,963.69

Personal Services

OBJECT CLASSIFICATION

Operating

Supplies &

Travel

Expenses

- - - - -~---

.

Equipment

565.89

11,584.65 76,963.69

TOTAL INSTRUCTION

89,114.23

0.00

89,114,23

0.00

565.89

_88,548}4_

0.00

PUBLIC SERVICE Conferences Rock Eagle Other
TOTAL PUBLIC SERVICE

22,847.90 22.23
22,870.13

0.00

22,847.90 22.23
... 2_2,87(),13

22,847.90 22,847.90

0.00

22.23 22.23

--------- - -
0.00

INSTITUTIONAL SUPPORT

Executive Management

tO

Office of Chancellor

0

Office of Senior VC-Human/External Resources

Office of VC-External Affairs

Associate VC-Human Resources

Associate VC-Legal Affairs

Assistant VC-Media & Publications

Assistant VC-Development & Economic

Office of Senior VC-Academic Affairs

Office of VC-Information Technology

Office of Senior VC-Capital Resources

Office of Associate VC-Capital Resources

Office of VC-Facilities

Assistant VC-Fiscal Affairs-Accounting

Assistant VC-Fiscal Affairs-Budgets

Office of VC-Pianning, Policy Analysis

Office of VC-Student Services

Fiscal Operations

Office of Director of Business Services

General Administration & Logistical Services

Office Services

491,086.27 278,226.96 174,636.43 301,696.60 426,611.15 203,006.51 135,125.59 715,873.60 778,026.46 193,330.21 161,190.38 864,663.71 473,005.74 278,158.41 321,978.11 153,133.04
191,418.25
73,886.89

491,086.27 278,226.96 174,636.43 301,696.60 426,611.15 203,006.51 135,125.59 715,873.60 778,026.46 193,330.21 161,190.38 864,663.71 473,005.74 278,158.41 321,978.11 153,133.04
191,418.25
73,886.89

491,086.27 278,226.96 174,636.43 301,696.60 426,611.15 203,006.51 135,125.59 715,873.60 616,193.86 193,330.21 161 '190.38 864,663.71 473,005.74 278,158.41 321,978.11 153,133.04
191,418.25
73,886.89

23,992.68

115,860.86

21,979.06

REGENTS CENTRAL OFFICE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

-----~---- -O-- BJECT CLASSIFICATION Operating

Personal

Supplies &

Unrestricted EDUCATIONAL AND GENERAL EXPENDITURES (Continued)

Restricted

Total ~~

Services

----

~

~

TraveL

E:xpenses ~

_~~~ Equipment

..

- -------

I N S T I T U T I 0 N A L S U P P 0 R T (Continued)

Administrative Computing Support

Administration and Planning

197,061.28

197,061.28

144,172.39

11,746.56

33,207.33

7,935.00

Academic Administration Systems

1,461,741.33

1,461,741.33

836,633.91

22,938.15

592,276.27

9,893.00

Academic Services and Distance Learning

404,844.70

404,844.70

341,607.45

14,126.21

41,388.04

7,723.00

Business and Finance Systems

611,564.07

611,564.07

524,903.39

11,300.62

36,861.80

38,498.26

Central Office Computing Activities

166,362.34

166,362.34

145,348.22

986.73

20,027.39

Telecommunications and Networking

4,474,282.77

4,474,282.77

619,451.81

8,193.32

3,538,083.85

308,553.79

Technology Support Services

2,341,817.67

2,341,817.67

348,014.80

17,171.04

1,912,107.81

64,524.02

Less: Charges to Users

(2,146,881.34)

(2,146,881.34)

(2,146,881.34)

General Institutional

Athens/Multi-Divisional Operations

313,838.60

313,838.60

2,984.25

310,854.35

OIIT General Expenses

644,679.20

644,679.20

62,147.00

413,316.60

169,215.60

PLS Project

949,693.97

949,693.97

51,717.39

660.42

890,846.16

6,470.00

Student Initiative

1,042,810.88

1,042,810.88

91 '158.22

117.00

817,811.11

133,724.55

Library Initiative

3,894,362.92

3,894,362.92

32,586.75

5,117.25

3,835,031.02

21,627.90

Teachers & Technology Initiative

1,461 ,478.18

1,461,478.18

117,474.88

4,461.60

541,014.45

798,527.25

<0

Pilot Pre-College Program

28,454.10

28,454.10

28,454.10

Regents Central Office Projects

FIPSE

2,500.00

2,500.00

2,500.00

Regents Central Office

1 ,654,403.89

1 ,654,403.89

1,557,735.72

96,668.17

Right to Know Program

99,784.18

99,784.18

27,351.55

842.01

13,457.62

58,133.00

Other Staff Benefits(Non-Payroll)

78,884.48

78,884.48

78,884.48

Regents Central Office

2,476,729.26

2,476,729.26

197,408.39

2,032,497.94

246,822.93

Health Insurance Fund

142,241,592.93

... 142,241,~2.93

142,241,92,93
~~

TOTAL INSTITUTIONAL SUPPORT

168,584,105.62

30,954,10_ ~ __ 168,(l_15,Q59.72

- 9~177.)5,_20

319,061.98 156,828,044.01

1 ,990,295.5~

OPERATION & MAINTENANCE OF PHYSICAL PLANT Building Maintenance Central Office-244 Washington Street
TOTAL OPERATION & MAINTENANCE OF PLANT

282,15t44_ --------
282,151.44

0.00

- ~ _28_2,1_51-44_ 282,151.4;!

0.00

0.00

282,151.44 282,151.44

0.00

REGENTS CENTRAL OFFICE

SCHEDULE OF CURRENT FUNDS EXPENDITURES Year Ended June 30, 1997

FUND CLASSIFICATION

Unrestricted _

EDUCATIONAL AND GENERAL EXPENDITURES(Continued)

SCHOLARSHIPS AND FELLOWSHIPS

Scholarships

Eminent Scholarships

Regents Opportunity Grants

600,000.00

Regents Scholarships

200,000.00

Study Abroad Scholarships

Porter Scholarships

Restricted
10,426.17 50,000.00 90,000.00

Total
10,426.17 600,000.00 200,000.00
50,000.00 90,QOO.OO

-- - ---- . OBJECT CLASSIFICATION Operating

Personal

Supplies &

Services

Travel

Expenses ___

- -

..

__ Equipment

10,426.17 600,000.00 200,000.00
50,000.00 90,QOOcO_Q

TOTAL SCHOLARSHIPS AND FELLOWSHIPS

800,000.00

150,426.17

95Q,426.17

9501426.1]

TOTAL REGENTS CENTRAL OFFICE OPERATIONS

169,778,241.42

181,380.27 169,9_59,6)1.~9 ___ !),!)0_01!)06.19

319,627.87 - 158,149,192.19

1,990,295.53

GRANTS TO EXTERNAL AGENCIES PUBLIC SERVICE Southern Regional Education Board Rental Payments to Georgia Military College Georgia Public Telecommunications Commission

866,350.00 1'122,866.00 14,826,489.00

866,350.00 1 '122,866.00
14,826,4~9,0Q

866,350.00 1'122,866.00 14,82!M89.0Q

U)

"'

TOTAL GRANTS TO EXTERNAL AGENCIES

16,815,705.00

0.00

16,815,705.00

0.00

0.00 16.8_15,705.00

0.00

--

TOTAL EDUCATIONAL &GENERAL EXPENDITURES

187,978,159.22

330,406.58 188,308,565.80

9,6~1 ,822. 76

333,734.02 - 176,292,713.49

1 ,990,295.53

TOTAL CURRENT FUND EXPENDITURES

$187,978,159.22

$330,406.58 _$188,308,5!:l5J!O

$9,691.82:1.76 - $333,7'3~.02 .$176,292,713.49

$1,990,295.53

REGENTS CENTRAL OFFICE
SCHEDULE OF OPERATION OF RESTRICTED FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1996

FEDERAL FUNDS qepartment of Health & Human Services

$0.00

TOTAL FEDERAL FUNDS

0.00

STATE FUNDS Department of Human Resources Department of Medical Assistance Pilot PC Program

10,659.94

TOTAL STATE FUNDS

10,659.94

PRIVATE FUNDS Study Abroad SHEED

7,185.53

TOTAL PRIVATE FUNDS

7,185.53

ENDOWMENT FUNDS Porter Trust Fund Florence H. Brownell Trust Fund Eminent Scholars Fund-MCG Eminent Scholars Fund

61,628.67 1,491 ,836.11
1,677.30

TOTAL ENDOWMENT FUNDS

1,555,142.08

TOTAL RESTRICTED FUNDS-CASH BASIS

1,572,987.55

AMOUNTS EXPENDED BUT NOT REIMBURSED

TOTAL RESTRICTED FUNDS-ACCRUAL BASIS

~1 ,572,987.55

RECEIPTS
$95,000.00 95,000.00
27,587.40 16,500.00 28,454.10 72,541.50
50,000.00
50,000.00
63,150.04 (40,874.98)
8,790.74 8,748.87 39,814.67 257,356.17
~257,356.17

DEDUCTIONSfTRANSFERS

For Indirect, Adm

For Direct

Allow & Transfer

FUND BALANCE JUNE 30, 1997

$95,000.00 95,000.00

$0.00 0.00

$0.00 0.00

27,587.19 26,439.12 28,454.10
82,480.41

0.00

0.21 720.82
721.03

50,000.00 2,500.00
52,500.00

4,685.53

0.00

4,685.53

90,000.00
10,426.17 100,426.17 330,406.58

34,778.71 1 ,450,961.13
8,790.74

0.00

1,494,530.58

0.00

1,499,937.14

~330,406.58

~o.oo ____ij ,499,~37.14

1193

REGENTS CENTRAL OFFICE
SCHEDULE OF CHANGES IN BALANCES OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

BEGINNING FUND BALANCE 1 Adjustments/Reclassifications
BEGINNING FUND BALANCE, ADJUSTED
ADDITIONS Eminent Scholars Fund
TOTAL ADDITIONS
DEDUCTIONS Porter Trust Fund Eminent Scholars Fund Equipment Technology Trust Fund
TOTAL DEDUCTIONS
TRANSFERS AMONG FUNDS Mandatory Transfers Non-Mandatory Transfers
TOTAL TRANSFERS AMONG FUNDS
ENDING FUND BALANCE

LOAN FUNDS $0.00
0.00

ENDOWMENT FUNDS
$5,585,114.80 2,656,116.40
8,241 ,231.20

TOTAL
$5,585,114.80 2,656,116.40
8,241 ,231.20

750,000.00

750,000.00

0.00

750,000.00

750,000.00

6,424.62 1 ,500,000.00 2,363,447.71

6,424.62 1 ,500,000.00 2,363,447.71

0.00

3,869,872.33

3,869,872.33

0.00 0.00

0.00

0.00

0.00

$0.00 ~5~121 ,358.87 --~1.,_358.87

1194

ENDOWMENT FUNDS , Restricted As To Income
Porter Trust Fund Eminent Scholars Fund Equipment Technology Trust Fund Florence H. Brownell Trust Fund
TOTAL ENDOWMENT FUNDS
TOTAL PUBLIC TRUST FUNDS

REGENTS CENTRAL OFFICE
SCHEDULE OF OPERATION OF PUBLIC TRUST FUNDS Year Ended June 30, 1997

FUND BALANCE JULY 1, 1995

ADDITIONS

DEDUCTIONS

ADJUSTMENTS FUND BALANCE &TRANSFERS JUNE 30, 1996

$1 ,500,000.00 1,500,000.00 473,071.60 2,112,043.20
5,585,114.80
$5,585,114.80

$0.00 750,000.00
750,000.00

$6,424.62 1,500,000.00 2,363,447.71
3,869,872.33

$0.00 2,656,116.40
2,656,116.40

$1,493,575.38 750,000.00 765,740.29
2,112,043.20
5,121,358.87

$750,000.00

$3,869,872.33

$2,656,116.40

$5,121,358.87

1195

REGENTS CENTRAL OFFICE
SCHEDULE OF OPERATION OF UNEXPENDED & RENEWAL AND REPLACEMENT PLANT FUNDS Year Ended June 30, 1997

RIVENUE/ADDITIONS State Appropriations Georgia State Financing and Investment Commission Other Revenues Interest Income Insurance Recovery-FEMA Insurance Recovery-GEMA Insurance Recovery-DNR Insurance Recovery-DOAS Georgia Research Alliance-GCATT Georgia Public Telecommunications-GCATT Georgia Institute of Technology-GCATT
TOTAL REVENUE/ADDITIONS
EXPENDITURES/DEDUCTIONS Buildings Albany State College Georgia Research Alliance-GCATT Total Buildings
Expenditures Not To Be Capitalized Upgrade Regent's Design Criteria
Total Expenditures Not To Be Capitalized
TOTAL EXPENDITURES/DEDUCTIONS

Unrestricted

UNEXPENDED Restricted

Total

RENEWALS AND REPLACEMENTS

$0.00 3,285.00
1,295,474.50 46,154,859.00 16,460,869.00
20,000.00 7,567,944.00
290,000.00 1 ,099,148.44
9,216.00
72,900,795.94

$0.00 0.00 0.00

$0.00 3,285.00
1,295,474.50 46,154,859.00 16,460,869.00
20,000.00 7,567,944.00
290,000.00 1 ,099,148.44
9,216.00
72,900,795.94

$0.00 0.00 0.00

40,054,433.48 6,168,002.70
46,222,436.18
3,285.00 3,285.00
46,225,721.18

40,054,433.48

6, 168,002.70

0.00

46,222,436.18

0.00

3,285._Q_q_ 3,285.00

0.00

46,225,721.18

0.00

TRANSFERS AMONG FUNDS Transfers from Auxiliary Enterprises Fund Balance (Surplus) 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 To State Treasury - Lottery Funds
ENDING FUND BALANCES Unallocated Allocated
ENDING FUND BALANCE

0.00 16,421,692.51
1 ,485,250.38
--~582,017.6li _$1~~~9J1.65

0.00 0.00

0.00

0.00

16,421 ,692.51 1 ,485,250.38

0.00

0.00

0.00

0.00 0.00 --~.582,01 z.65
~0 ~<1.,582,01L65

0.00
0.00 0.00 $0.00

1196

REGENTS CENTRAL OFFICE
SCHEDULE OF CHANGES IN INVESTMENT IN PLANT Year Ended June 30, 1997

BEGINNING INVESTMENT IN PLANT Adjustments Per State Audit
I
BEGINNING INVESTMENT IN PLANT, ADJUSTED
ADDITIONS Transfers In Expended from Current Funds Office of Information Technology Environmental Safety-RTK Regents central Office Projects Regents Central Office Expended from Unexpended Plant Funds
TOTAL ADDITIONS
DEDUCTIONS Transfers to University System Institutions Adjustments in Inventory
TOTAL DEDUCTIONS
ENDING INVESTMENT IN PLANT
Less: Capital Lease Agreement
NET INVESTMENT IN PLANT

$81,311,943.34 0.00

$81,311,943.34

$1 ,588,671.43 58,133.00 96,668.17
246,822.93

52,524.01
1,990,295.53 46,222,436.18

48,265,255.72

1,805,054.68 19,727.00

1 ,824,781.68 127,752,417.38
0.00
$127,7~2.417.38

1197

REGENTS CENTRAL OFFICE
SCHEDULE OF INVESTMENT IN PlANT Year Ended June 30, 1997

lAND 304.6 Acres in Bartow County
' TOTAL lAND

YEAR

INVESTMENT

ACQUIRED JULY 1,1996

1 '142,250.00

1 '142,250.00

LIBRARY COLLECTIONS General Acquisitions

31,384.30

TOTAL LIBRARY COLLECTIONS

31,384.30

EQUIPMENT Regents Central Office

13,092,363.45

TOTAL EQUIPMENT

13,092,363.45

CONSTRUCTION WORK IN PROGRESS Georgia Research Alliance-GCATT Albany State Flood Recovery

25,362,513.81 41,683,431.78

TOTAL CONSTRUCTION WORK IN PROGRESS

67,045,945.59

TOTAL INVESTMENT IN PLANT

~81 ,311,943.34

ADDITIONS
0.00
0.00 2,042,819.54 2,042,819.54 6,168,002.70 40,054,433.48 46,222,436.18 H8,265,255. 72

DEDUCTIONS

ADJUSTMENTS/ TRANSFERS

INVESTMENT JUNE 30, 1997

1,142,250.00

0.00

0.00

---~--

1'142,250.00

31,384.30

0.00

0.00

31,384.30

1,824,781.68 1,824,781.68

13,310,401.31

0.00

13,310,401.31

0.00 ~1 ,824,781.68

31,530,516.51 81,737,865.26
0.00 113,268,381.77
~0.00 ~127,752,417.38

1198

REGENTS CENTRAL OFFICE
SCHEDULE OF OPERATION OF AGENCY FUNDS Year Ended June 30, 1997

FUNDS HELD ON DEPOSIT Regent MAP Workshop Affirmative Action/Equal Opportunity Wniversity System Adm Com/Pr U S C N Conference Collect Clearing Account-General Georgia Institute of Genetics Coca Cola Foundation Support Surplus Clearing-General Surplus Clearing-Plant Surplus Clearing-Regents Scholarships Surplus Clearing-Lottery P-16 Academic Standards Legal Affairs Seminar Alternative Dispute Resoultion Presidents' Seminar ACOG Construction Fund ACOG Contract Payments Corporate Disslution Fund University System Software Workshop

FUND BALANCE JULY 1, 1995
$950.48 1,854.32 1 '185.21
459.52
1,411,431.01 73,621.00
150.00 3,112.98
294.90 3,869,681.79
73,108.40 35.86

TOTAL FUNDS HELD ON DEPOSIT

5,435,885.47

PAYROLL OPERATIONS Payroll Deductions Federal Income Tax Withheld State Income Tax Withheld FICA-Empoloyee FICA-Medicare-Employee Teachers Retirement-Employee Group Health Insurance-Employee Group Health Insurance-Employee-Aetna Group Dental Insurance-Employee Group Life Insurance-Employee Long Term Disability Insurance-Employee Parking Credit Union Garnishments Charity Georgia Deferred Compensation Plan Tax Sheltered Annuities
Lincoln Life Capital Trust TIAA/CREF Travelers Insurance Valic Retirement Plan 1-TIAA-Employee Retirement Plan 2-VALIC-Employee Employer Liability FICA-Employer Group Health Insurance-Employer Group Life Insurance-Employer Teachers Retirement-Employer FICA-Medicare-Employer Retirement Plan 1-TIAA-Employee Retirement Plan 2-VALIC-Employee
TOTAL PAYROLL OPERATIONS

--------
0.00

TRANSMITTAL OF STATE APPROPRIATIONS-NON-AUTOMATED Educational and General-General

TOTAL TRANSMITTAL OF STATE APPROPRIATIONS

0.00

TOTAL AGENCY FUNDS

$5,435,885.47 1 199

RECEIPTS

FUND BALANCE DISBURSEMENTS JUNE 30, 1996

$547.40
240.00 60,119.92 882,496.20 14,242.94
1,430,835.64 177,610.43 25,985.93 172,670.26 3,817.00 3,350.00 105.50
160,475.97 4,215,278.95
10,351.97 3,335.00

$599.88
958.20 59,800.69 882,496.20 1,425,673.95 42,240.00 1,430,835.64 177,610.43 25,985.93 172,670.26
3,817.00 3,500.00
180.00
2,065,238.00 4,215,278.95
70,021.93 3,292.63

$898.00 1,854.32
467.01 778.75
31,381.00
0.00 3,038.48
294.90 1,964,919.76
13,438.44 78.23

7,161,463.11

10,580,199.69

2,017' 148.89

1,021 ,851.29 335,319.19 403,284.90 107,700.55 317,409.70 123,942.73 1,979.30 58,963.40 50,325.92 12,642.53 11,378.16 106,414.00 2,210.00 4,242.00 40,120.00
18,891.84 1,200.00
82,553.46 19,949.84 62,692.72 55,817.86
3,624.24
403,284.90 539,123.95
26,134.75 800,125.83 107,700.55
64,963.38 4,190.92
4, 788,037.91

1,021 ,851.29 335,319.19 403,284.90 107,700.55 317,409.70 123,942.73 1,979.30 58,963.40 50,325.92 12,642.53 11,378.16 106,414.00 2,210.00 4,242.00 40,120.00
18,891.84 1,200.00
82,553.46 19,949.84 62,692.72 55,817.86
3,624.24
403,284.90 539,123.35
26,134.75 800,125.83 107,700.55
64,963.38 4,190.92
4,788,037.31

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 0.60 0.00 0.00 0.00 0.00 0.00
0.60

180,126,671.00 180,126,671.00 $192,076,172.02

180,126,671.00 180,126,671.00 $195,494,908.00

0.00
$2,01U_~9.49

REGENTS CENTRAL OFFICE
UNIVERSITY SYSTEM OF GEORGIA REGENTS ALLOTMENT ACCOUNT
FISCAL YEAR 1997

STATE APPROPRIATIONS AVAILABLE General Appropriations Act of 1997 House Bill 1265, Section 27 General State Funds Lottery Funds Indirect DOAS Funding -Communications Amended General Appropriations Act of 1997 House Bill 34, Section 27 General State Funds Lottery Funds SOLEC Reimbursement for Olympic/Paralympic Related Expenses Governor's Emergency Funds

$1,337,908,182 50,254,000 3,583,000
432,588 28,250,000
205,301 45,000

TOTAL STATE APPROPRIATIONS AVAILABLE

$1 ,420,678,071

ALLOCATIONS BY BOARD OF REGENTS Educational and General Teaching Governor's Emergency Funds Non-Teaching Other Activities Regents Central Office Information Technology Southern Regional Education Board Rental Payments- Georgia Military College Georgia Public Telecommunications Commission Research Consortium Total 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 Special Initiative Funding Connecting Teachers & Technology Connecting Students & Services Statewide Library Model Classrooms Chehaw Education Center Georgia Public Telecommunications Commission Mercer Ulniversity Grant-Equipment
Total Lottery Funds
Capital Outlay Plant Renovations and Improvements Major Repair/Rehabilitation Funds
Total Capital Outlay

$7,179,185 7,166,495 5,198,650 1,122,866
14,826,489 6,645,000
200,000 1,538,218
600,000

$1 ,092,558,436 45,000
145,816,782
42,138,685 20,352,506
2,338,218

1,303,249,627

35,099,036 29,554,964
5,000,000 500,000
1,600,000 3,000,000 2,000,000 1,500,000
250,000

78,504,000

38,924,444

38,924,444

TOTAL ALLOCATIONS BY BOARD OF REGENTS

1200

REGENTS CENTRAL OFFICE
UNIVERSITY SYSTEM OF GEORGIA STATEMENT OF ALLOCATION BY BOARD OF REGENTS
Year Ended June 30, 1997

Georgia Institute of Technology Geergia Tech Research Institute Education Extension Service Center for Rehabilitation Technology Advanced Technology Development Center
Georgia State University Medical College of Georgia
Hospital and Clinics Joint Board of Family Practice Special Desegregation Programs University of Georgia Agricultural Experiment Stations Athens & Tifton Veterinary Laboratories Cooperative Extension Service Forestry Research Marine Extension Service Marine Institute Office of Minority Business Enterprises Veterinary Medicine Experiment StatiM Veterinary Medicine Teaching Hospital
Georgia Southern University Valdosta State University
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 DeKalb College East Georgia College Floyd College Gainesville College Gordon College Macon College Middle Georgia College South Georgia College Waycross College
Skidaway Institute of Oceanography Sub-Total

EDUCATIONAL AND GENERAL

GENERAL

SCHOLAR- RESEARCH

OPERATIONS

SHIPS

CONSORTIUM

LOTTERY FUNDS

PLANT

ADDITIONS &

TOTAL

IMPROVEMENTS -A- LLO-C-AT-IO- NS-

$125,953,472 12,552,371 555,628 796,183 2,062,129
130,448,049 89,205,488 32,956,551 24,186,026 359,714
268,741,148 38,202,317 128,504 31,398,407 388,344 1,359,434 976,989 466,046 2,887,931 527,752

$8,100 $2,150,039 $21,803,297

24,900 2,500

500,000 1,500,000

10,113,108 2,983,465

26,200

2,278,841 24,875,723

$3,304,383
1,881,000 1,578,853
8,222,225

$153,219,291 12,552,371 555,628 796,183 2,062,129
142,967,057 95,270,306 32,956,551 24,186,026 359,714
304,144,137 38,202,317 128,504 31,398,407 388,344 1,359,434 976,989 466,046 2,887,931 527,752

57,535,330 36,803,941

15,500 7,700

113,075 103,045

819,192 1 '159,068

1,936,525 1,302,306

60,419,622 39,376,060

15,307,551 18,785,776 19,519,193 14,590,150 24,395,757 16,265,363 21,669,590 11,110,084 34,115,836 13,723,311 16,803,715 17,090,931 30,733,490

4,300 4,900 5,500 5,200 4,600 2,700 5,800
12,700 5,000 4,400 4,100 8,300

388,469 537,195 428,000 434,500 445,000 308,000 462,500 299,000 510,000 293,000 363,000 369,500 568,152

629,791 683,509 1,462,400 805,941 945,004 999,501 1,540,567 1,009,418 771,460 876,800 1,346,660 649,517 1,306,400

16,330,111 20,011,380 21,415,093 15,835,791 25,790,361 17,575,564 23,678,457 12,418,502 35,409,996 14,898,111 18,517,775 18,114,048 32,616,342

10,144,590 6,583,009 3,828,800 6,042,752 7,720,186 9,303,920 41,705,057 2,878,660 8,831,633 8,864,958 6,796,219 11,652,553 8,456,991 5,252,025 3,195,777

3,100 3,800 1,100 2,000
17,200 1,000 3,100 3,300 2,100 6,100 2,100 1,700 1,000

379,000 245,000 225,500 290,000 330,500 314,200 582,400 184,000 324,000 305,500 289,000 324,000 320,000 219,000 204,000

825,369 402,330 311,213 379,159 430,000 415,310 786,415 389,043 633,500 402,000 601,555 447,000 757,904 583,944 282,964

11,352,059 7,234,139 4,366,613 6,713,911 8,480,686
10,033,430 43,091,072
3,452,703 9,792,233 9,575,758 7,688,874 12,429,653 9,536,995 6,056,669 3,683,741

1,564,550

126,000

274,478

1,965,028

--i ;255,424;18f

--2-oo.oocf

-, _-6_.64_5_,00_6

~8-22,269 -----

39,17(444
-----

- ----- --:r:-37- 3 2- 6 5- ' 89-4

1201

REGENTS CENTRAL OFFICE
UNIVERSITY SYSTEM OF GEORGIA STATEMENT OF ALLOCATION BY BOARD OF REGENTS
Year Ended June 30, 1997

EDUCATIONAL AND GENERAL

GENERAL

SCHOLAR- RESEARCH

OPERATIONS

SHIPS CONSORTIUM

LOTIERY FUNDS

PLANT

ADDITIONS &

TOTAL

IMPROVEMENTS ALLOCATIONS

Regents Central Office Geo~gia Public Telecommunications Commission Information Technology Medical Education Board Regents Opportunity Grants Rental Payment to Georgia Military College Southern Regional Education Board Administrative Mercer University Tuskegee Institute (Veterinary Medicine) Sub-Total

7,304,685 14,826,489 11,037,688
1,357,718
1,122,866
95,250 750,000
52,750 36,547,446

200,000 600,000 800,000

2,921,603

7,504,685 14,826,489 13,959,291
1,357,718 600,000
1,122,866

95,250

750,000

52,750

0

2,921,603 -~~~_::__0 ~~-40,269,049

TOTAL ALLOCATIONS

$1,291,971,627 $1,000,000 $6,645,000 $74,743,872

$39,174,444 $1,4_13,534,943

1202