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The Honorable Commissioners of
Roads and Revenue
Brantley County, Georgia
Nahunta, Georgia
Gentlemen:
In accordance with your instructions, we have examined the books
and records of BRANTLEY COUNTY, GEORGIA, for the year ended
December 31, 1967.
Our examination was made in accordance with generally accepted
auditing standards and accordingly, included such tests of accounting
records and other auditing standards as we considered necessary, ex
cept that we did not think it was practicable to confirm uncollected
taxes, existing fixed properties and accounts payable.
Because of the exceptions to auditing procedures as stated in
paragraph one and due to the needed improvement in records as stated
in our synopsis, we are unable to render an opinion on these financial
statements.
JCLIcal
SECTION I — EXHIBIT C
Brantley County, Georgia
Office of Commissioners of Roads and Revenue
Comparative Statement of Revenue and Expenditures
For The Years Ended December 31, 1967, 1966, and 1965
Revenue:
Advalorem Taxes
Excise Tax on Alcoholic Beverages
Beer and Wine Licenses
Superior Court - Insolvent Fund
State of Georgia - Fuel Oil Payments
State of Georgia ■ Board of Health
State of Georgia - Office of Emergency
Planning (Disaster Relief)
Miscellaneous
Ordinary’s Court - Insolvent Fund
State of Georgia - City Paving
Airport Funds - State & Federal (WIP)
County Road Contract - Raybon Road
(WIP) - Completed in 1967
County Road Contract - Industrial Park
Road (WIP)
Refund - Georgia Forestry
Revenue
Total
Expenditures:
General Government
Maintenance of Courthouse
Maintenance of Jail
Office of Ordinary
Superior Court
Office of Clerk of Superior Court
Office of Sheriff
Office of Tax Commissioner
Office of County and Home
Demonstration Agents
Public Welfare
Public Health
Roads and Bridges
Office of Coroner
Georgia Forestry
Special Fund
Department of Soil Conservation
and Miscellaneous
Home Aid and Miscellaneous
Airport Construction
Total Expenditures
EXCESS REVENUE OVER
EXPENDITURES (LOSS)
Brantley County Audit for 1967
July 15, 1968
Yours truly,
DuBOSE AND COMPANY
Certified Public Accountants
By Sam Dußose, CPA
December 31,
1967
$182,646.40
12,600.00
3,625.00
3,422.23
64,008.13
3,565.90
2,436.42
15,110.74
3,367.72
27,951.33
35,843.73
2,812.93
1,336.68
$358,727.21
$35,926.93
3,240.15
1,258.92
1,558.86
9,497.45
2,324.56
23,944.63
6,977.50
5,071.93
14,514.60
12,342.86
178,439.21
276.00
9,378.78
3,364.63
121.95
630.65
35,091.09
$343,960.70
$ 14,766.51
December 31,
1966
$128,265.77
12,489.24
2,270.90
695.00
54,265.93
7,789.61
380.44
16,124.26
5,550.72
20,688.70
2,812.50
$251,333.07
$24,725.70
3,010.33
505.07
1,849.92
6,487.21
2,311.61
21,214.22
826.98
5,192.99
12,688.21
14,158.52
110,640.17
345.00
10,608.00
7,214.87
285.27
175.00
31,068.21
$239,046.71
$(12,275.54)
$253,307.28
$(1,974.21)
December 31,
1965
$117,670.80
12,155.71
3,500.00
445.00
54,381.83
7,490.51
9,554.12
226.44
10,694.00
10,652.76
-0-
$226,771.17
$21,856.72
2,701.94
1,484.99
3,462.13
6,424.18
1,647.44
22,477.62
800.31
5,504.20
14,563.06
13,254.82
127,171.16
343.00
9,654.00
7,303.96
397.18
-0-
-0-
ASSETS
Current Assets:
Cash on Hand
Treasurer’s Bank Account
Taxes Receivable - Net
Prepaid Insurance
Receivables - State of Georgia:
Fuel Tax
Holdback on Road Projects
Holdback on Airport Construction
Due From Tax Commissioner
Due From Ordinary
Due From Clerk of Court
Total Current Assets
Other Assets:
Funds to be Provided
Total Other Assets
Fixed Properties:
Real Estate
Fixtures and Equipment
Sheriff’s Department
Airport Land and Construction Work in Progress
Road Machinery and Equipment
Total Fixed Properties
TOTAL ASSETS
General
LIABILITIES AND SURPLUS Government
Current Liabilities:
Jury Scrip Outstanding $ 112.00
Accounts Payable 25,864.44
Notes Payable - Bank 25,835.70
Due on Special Road Projects-Holdbacks 5,616.52
Total Current Liabilities
Long-Term Liabilities:
Notes Payable - State of Georgia
Total Long-Term Liabilities
Total Liabilities
Surplus:
Operating Surplus
Investment in Fixed Properties
Total Surplus
TOTAL LIABILITIES AND SURPLUS $85,518.54
Brantley County, Georgia
Office of Commissioners of Roads and Revenue
Combined Balance Sheets — All Funds
The Brantley Enterprise, Nahunta, Ga., Thursday, August 8, 1968
SECTION I — EXHIBIT A
December 31, 1967
General Fixed
Government Properties
$10,862.02
11,361.84
18,680.41
1,092.01
4,513.06
10,593.77
1,250.00
21,379.96
4,079.00
1,706.47
$85,518.54
$85,518.54
$57,428.66
$57,428.66
$28,089.88
$28,089.88
$92,258.93
2,807.10
9,514.07
77,954.90
136,601.18
$319,136.18
$319,136.18
Fixed
Properties
319,136.18
$319,136.18
$319,136.18
Long-Term
Debt
$34,280.00
$34,280.00
$319,136.18
$438,934.72
$34,280.00
Long-Term
Debt
$34,280.00
$34,280.00
$34,280.00
$28,089.88
$319,136.18
$347,226.06
$438,934.72
$34,280.00
Total
$10,862.02
11,361.84
18,680.41
1,092.01
4,513.06
10,593.77
1,250.00
21,379.96
4,079.00
1,706.47
$85,518.54
$34,280.00
$34,280.00
$92,258.93
2,807.10
9,514.07
77,954.90
136,601.18
Total
$ 112.00
25,864.44
25,835.70
5,616.52
$57,428.66
$34,280.00
$34,280.00
$91,708.66
