: GA 
U5oo."-t 
AI 
\q9lo -97 
\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