Whitfield County, Georgia
General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Unaudited
Year to Date Totals as of December 31, 2016 100.00%
With Comparative Totals for 2015 December 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  $    37,180,000  $   37,180,000  $   34,953,693  $     (2,226,307)  $   30,562,867
 Licenses and Permits             425,500            425,500            436,518               11,018            493,551
 Intergovernmental Revenue          1,765,140         1,765,140         1,512,956            (252,184)            702,701
 Charges for Services          3,005,510         3,005,510         2,972,593              (32,917)         3,790,092
 Fines and Forfeitures          1,020,000         1,020,000         1,273,534             253,534         1,047,956
 Investment Income                 3,000                3,000                4,026                 1,026                3,438
 Contributions - Private Sources                         -                       -                3,650                 3,650                6,000
 Miscellaneous             872,950            872,950            921,553               48,603            857,446
 Other Financing Sources             490,200            490,200              21,487            (468,713)              76,267
       44,762,300       44,762,300       42,100,010         (2,662,290)       37,540,318
Annual Encumbrances
EXPENDITURES 2016 2015
 General Government  $      8,181,254  $     8,181,254  $     7,533,338  $         647,916  $     7,519,194                                              -   Bldg & Grounds
 Judicial          5,806,496         5,806,496         5,704,391             102,105         5,623,159                                              -   Sup Admin, DA, Juv, Pub Def
 Public Safety        14,501,125       14,501,125       14,816,829            (315,704)       14,206,553                                              -   EMS, Sheriff
 Public Works          6,333,846         6,333,846         5,015,172          1,318,674         6,086,352                                  82,173.00                                              -   Public Works
 Health and Welfare             398,000            398,000            368,934               29,066            453,984                                              -   Health Dept, DFACS, Friends of Greenhouse
 Culture and Recreation          1,010,122         1,010,122            896,070             114,052            868,451
 Housing and Development          1,989,943         1,989,943         1,856,481             133,462         1,670,000                                              -   CVB,TH Heritage,CDC,Trade Ctr,Planning
 Debt Service          1,977,990         1,977,990         1,951,958               26,032         1,946,015                                              -   Spring Creek pymts not due until Dec
 Other Financing Uses          1,365,914         1,365,914         1,365,914                         -         1,634,362
       41,564,690       41,564,690       39,509,087          2,055,603       40,008,070
EXCESS OF REVENUES
OVER EXPENDITURES  $      3,197,610  $     3,197,610  $     2,590,923  $        (606,687)  $    (2,467,752)
UNRESERVED FUND BALANCE, BEGINNING
AS PREVIOUSLY REPORTED        13,475,415 [1]       13,475,415       13,475,415        16,673,025       14,947,122
RESIDUAL EQUITY AND
OTHER TRANSFERS IN                       -                       -                        -                        -  
UNRESERVED FUND BALANCE, YEAR TO DATE  $   16,673,025  $   16,066,338  $   12,479,370
UNRESERVED FUND BALANCE, END OF YEAR  $    16,673,025  $    16,066,338  $   13,475,415
Days of Reserve 146 141 120
[1]
Carol Roberts
As per 2015 CAFR