Whitfield County, Georgia
General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Unaudited
Year to Date Totals as of August 31, 2016 66.67%
With Comparative Totals for 2015 August 2016  Year to Date
General Fund Status 
2016 2015
Variance/
Amended Year to Date Year to Date Available Year to Date
Budget Projected Actual Budget Actual
REVENUES          
 Accrued Taxes  $    31,080,000  $   10,913,971  $   10,704,455  $        (209,516)  $   11,235,724
 Licenses and Permits             425,500            305,167            269,743              (35,424)            371,604
 Intergovernmental Revenue          1,746,600         1,207,635         1,221,707               14,072            439,900
 Charges for Services          3,005,510         1,555,915         1,599,021               43,106         2,363,616
 Fines and Forfeitures          1,020,000            680,000            885,035             205,035            709,042
 Investment Income                 3,000                2,000                2,485                    485                3,049
 Contributions - Private Sources                         -                       -                3,500                 3,500                3,500
 Miscellaneous             872,950            569,333            599,594               30,261            563,906
 Other Financing Sources             490,200              21,499              21,499                         -              75,712
       38,643,760       15,255,520       15,307,039               51,519       15,766,053
Annual Encumbrances
EXPENDITURES 2016 2015
 General Government  $      8,181,254  $     5,214,588  $     5,003,051  $         211,537  $     4,911,044                                  14,405.00                                  16,254.00 Bldg & Grounds
 Judicial          5,806,496         3,870,997         3,733,380             137,617         3,522,849                                  85,968.00                                563,622.00 Sup Admin, DA, Juv, Pub Def
 Public Safety        14,482,585         9,655,057         9,669,282              (14,225)         9,032,820                                174,106.00                                166,106.00 EMS, Sheriff
 Public Works          6,333,846         4,050,306         3,445,716             604,590         3,260,477                                107,920.00                                    5,920.00 Public Works
 Health and Welfare             398,000            265,667            241,384               24,283            299,984                                114,000.00                                114,000.00 Health Dept, DFACS, Friends of Greenhouse
 Culture and Recreation          1,010,122            673,415            583,834               89,581            540,726
 Housing and Development          1,989,943         1,234,440         1,121,150             113,290         1,120,782                                139,802.00                                141,383.00 CVB,TH Heritage,CDC,Trade Ctr,Planning
 Debt Service          1,977,990         1,292,209         1,292,209                         -         1,288,370                                115,139.00 Spring Creek pymts not due until Dec
 Other Financing Uses          1,365,914            910,610            910,610                         -         1,089,575
       41,546,150       27,167,289       26,000,616          1,166,673       25,066,627
EXCESS OF REVENUES
OVER EXPENDITURES  $     (2,902,390)  $ (11,911,768)  $  (10,693,577)  $      1,218,191  $    (9,300,574)
UNRESERVED FUND BALANCE, BEGINNING
AS PREVIOUSLY REPORTED        13,475,415 [1]       13,475,415       13,475,415        10,573,025       14,947,122
RESIDUAL EQUITY AND
OTHER TRANSFERS IN                       -                       -                        -                        -  
UNRESERVED FUND BALANCE, YEAR TO DATE  $     1,563,647  $     2,781,838  $     5,646,548
UNRESERVED FUND BALANCE, END OF YEAR  $    10,573,025  $    11,791,216  $   13,475,415
Days of Reserve 93 104 120
[1]
Carol Roberts
As per 2015 CAFR