Whitfield County, Georgia
General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Unaudited
Year to Date Totals as of December 31, 2015 100.00%
With Comparative Totals for 2014 December 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  $   31,394,000  $   30,562,867  $        (831,133)  $   29,175,227
 Licenses and Permits             358,000            358,000            493,551             135,551            425,022
 Intergovernmental Revenue             742,973            742,973            702,701              (40,272)            763,024
 Charges for Services          3,591,248         3,591,248         3,790,092             198,844         3,475,721
 Fines and Forfeitures          1,022,000         1,022,000         1,047,956               25,956         1,038,872
 Investment Income                 3,000                3,000                3,438                    438                3,536
 Contributions - Private Sources                         -                       -                6,000                 6,000                7,919
 Miscellaneous             840,460            840,460            857,446               16,986            835,750
 Other Financing Sources             232,144            232,144              76,267            (155,877)         1,632,736
       38,183,825       38,183,825       37,540,318            (643,507)       37,357,807
Annual Encumbrances Annual
EXPENDITURES 2015 2014 Enc As Adjusted
 General Government  $      8,056,814  $     8,056,814  $     7,525,554  $         531,260  $     7,287,490                                              -                                                -   Bldg & Grounds                                              -  
 Judicial          5,591,918         5,591,918         5,626,763              (34,845)         5,428,998                                              -                                                -   Sup Admin, DA, Juv, Pub Def                                              -  
 Public Safety        13,698,504       13,698,504       14,284,098            (585,594)       12,786,004                                              -                                                -   EMS, Sheriff                                              -  
 Public Works          6,130,504         6,130,504         6,162,171              (31,667)         6,536,415                                              -   Public Works                                              -  
 Health and Welfare             436,000            436,000            453,984              (17,984)            443,984                                              -                                                -   Health Dept, DFACS, Friends of Greenhouse                                              -  
 Culture and Recreation             935,032            935,032            868,451               66,581            864,691                                              -  
 Housing and Development          1,902,481         1,902,481         1,670,146             232,335         1,556,507                                              -                                                -   CVB,TH Heritage,CDC,Trade Ctr,Planning                                              -  
 Debt Service          2,037,364         2,037,364         1,946,015               91,349         1,993,012                                115,139.00 Spring Creek pymts not due until Dec                                              -  
 Other Financing Uses          1,634,362         1,634,362         1,634,362                         -         1,690,784
       40,422,979       40,422,979       40,171,544             251,435       38,587,885
EXCESS OF REVENUES
OVER EXPENDITURES  $     (2,239,154)  $   (2,239,154)  $    (2,631,226)  $        (392,072)  $    (1,230,078)
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  $   12,707,968  $   12,315,896  $   14,077,356
UNRESERVED FUND BALANCE, END OF YEAR  $    12,707,968  $    12,315,896  $   14,947,122
Days of Reserve 115 111 133