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Public Health - Administration and Finance - Auditor's Annual Reports

 Series
Identifier: 026-19-041

Scope and Contents

These are the annual reports of the examinations of accounts. The audits cover the Department of Public Health and any special funds or separately funded organizational subdivisions administered by the Department. Until the audit of 1923 accounts the audits were made by a commercial auditor: afterwards the Georgia Department of Audits performed the examination. The reports contain an accounting of all receipts and disbursements. In the early years expenditures are more or less listed item by item. Later, expenditures are listed by categories (such as office equipment, utilities, motor vehicles, etc.). Expenditures for salaries and travel expenses are itemized by name of employee in all reports except for 1919. Disbursements are listed also by governmental activity and organizational subdivision (such as administration, tuberculosis control service, training, and county public health nurses). Receipts are listed by revenue source. Usually a narrative analysis and evaluation of the fiscal status of the Department is included in which the auditor summarizes his findings and, if necessary, points out any instances of poor fiscal management. Through 1936 the audits were generally by calendar year; afterwards all reports are by fiscal year (July 1 through June 30). Another copy of most of these audit reports is in the records of the Department of Audits.

Dates

  • Created: 1919-1968

Creator

Conditions Governing Access

Unrestricted

Extent

0 Linear Feet

Language of Materials

English

Arrangement Note

The reports are arranged chronologically by year.

Title
Public Health - Administration and Finance - Auditor's Annual Reports
Author
Georgia Archives
Description rules
Local
Language of description
English
Script of description
Latin

Repository Details

Part of the Georgia Archives Repository

Contact:
5800 Jonesboro Rd
Morrow GA 30260 United States