Whitfield County, Georgia
General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Unaudited
Year to Date Totals as of August 31, 2015 66.67%
With Comparative Totals for 2014 August 2015  Year to Date
General Fund Status 
2015 2014
Variance/
Amended Year to Date Year to Date Available Year to Date
Budget Projected Actual Budget Actual
REVENUES          
 Accrued Taxes  $    31,394,000  $  10,621,637  $   11,235,724  $         614,087  $   11,509,796
 Licenses and Permits             358,000           260,167            371,604             111,437            307,054
 Intergovernmental Revenue             742,973           426,381            439,900               13,519            485,745
 Charges for Services          3,591,248        2,298,358         2,363,616               65,258         2,290,981
 Fines and Forfeitures          1,022,000           681,333            709,042               27,709            680,368
 Investment Income                 3,000               2,000                3,049                 1,049                2,939
 Contributions - Private Sources                        -                       -                3,500                 3,500                7,919
 Miscellaneous             840,460           560,307            563,906                 3,599            550,621
 Other Financing Sources             232,144             20,000              75,712               55,712         1,166,024
       38,183,825      14,870,182       15,766,053             895,871       17,001,447
Annual Encumbrances
EXPENDITURES 2015 2014
 General Government  $      8,056,814  $    5,405,709  $     4,932,975  $         472,734  $     4,778,680                                 16,254.00                                 21,420.00 Bldg & Grounds
 Judicial          5,591,918        3,727,945         3,647,222               80,723         3,539,018                               563,622.00                               258,676.00 Sup Admin, DA, Juv, Pub Def
 Public Safety        13,698,504        9,132,336         9,132,967                  (631)         8,446,820                               166,106.00                               108,706.00 EMS, Sheriff
 Public Works          6,130,504        4,087,003         4,040,846               46,157         4,234,046                                   5,920.00 Public Works
 Health and Welfare             436,000           293,667            299,984               (6,317)            290,984                               114,000.00                               114,000.00 Health Dept, DFACS, Friends of Greenhouse
 Culture and Recreation             935,032           623,355            555,162               68,193            527,110
 Housing and Development          1,902,481        1,268,321         1,123,073             145,248         1,014,094                               141,383.00                               127,263.00 CVB,TH Heritage,CDC,Trade Ctr,Planning
 Debt Service          2,037,364        1,312,537         1,288,370               24,167         1,266,127                               115,139.00 Spring Creek pymts not due until Dec
 Other Financing Uses          1,634,362        1,089,575         1,089,575                        -         1,127,190
       40,422,979      26,940,447       26,110,174             830,274       25,224,069
EXCESS OF REVENUES
OVER EXPENDITURES  $    (2,239,154)  $(12,070,265)  $ (10,344,121)  $      1,726,145  $   (8,222,622)
UNRESERVED FUND BALANCE, BEGINNING
AS PREVIOUSLY REPORTED        14,947,122      14,947,122       14,947,122        12,707,968       15,307,434
RESIDUAL EQUITY AND
OTHER TRANSFERS IN                      -                       -                       -                       -  
UNRESERVED FUND BALANCE, YEAR TO DATE  $    2,876,857  $     4,603,001  $     7,084,812
UNRESERVED FUND BALANCE, END OF YEAR  $    12,707,968  $    14,434,113  $   14,947,122
Days of Reserve 115 130 133