In 2008, Georgia combined two state offices serving troubled youth in the name of effectiveness and efficiency. Now, an audit says the newly created office has resulted in little savings on overhead while managing to serve only about one-third as many children. The analysis found “no evidence” that the Governor’s Office for Children and Families (GOCF) is more efficient, state Auditor Russell Hinton said. Administrative costs remain about the same as before the merger, he reported, and a new grant-making philosophy built in another layer of bureaucracy that may well cost taxpayers more. Hinton also found that the office was carrying over unspent money from one year to another, rather than returning it to the state treasury as required by law.