Whitfield County, Georgia
General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Unaudited
Year to Date Totals as of July 31, 2016 58.33%
With Comparative Totals for 2015 July 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  $    9,746,599  $     9,595,114  $       (151,485)  $     9,881,704
 Licenses and Permits             425,500           275,083            239,738             (35,345)            343,631
 Intergovernmental Revenue          1,746,600        1,207,635         1,221,707               14,072            389,567
 Charges for Services          3,005,510        1,367,576         1,406,626               39,051         2,149,518
 Fines and Forfeitures          1,020,000           595,000            775,663             180,663            601,649
 Investment Income                 3,000               1,750                2,329                    579                2,982
 Contributions - Private Sources                        -                       -                3,500                 3,500                3,500
 Miscellaneous             868,550           505,138            531,716               26,579            496,031
 Other Financing Sources             490,200             21,499              21,499                        -              81,713
       38,639,360      13,720,279       13,797,892               77,613       13,950,295
Annual Encumbrances
EXPENDITURES 2016 2015
 General Government  $      8,236,254  $    4,561,191  $     4,395,388  $         165,803  $     4,158,354                                 21,204.00                                 20,317.00 Bldg & Grounds
 Judicial          5,806,496        3,387,123         3,254,674             132,449         3,012,103                               107,460.00                               704,528.00 Sup Admin, DA, Juv, Pub Def
 Public Safety        14,468,185        8,439,775         8,448,770               (8,995)         7,712,587                               217,633.00                               207,632.00 EMS, Sheriff
 Public Works          6,333,846        3,436,357         3,079,232             357,125         2,728,267                               150,829.00                                   7,400.00 Public Works
 Health and Welfare             398,000           232,583            211,984               20,599            250,484                               142,500.00                               142,500.00 Health Dept, DFACS, Friends of Greenhouse
 Culture and Recreation          1,010,122           589,238            528,738               60,500            454,661
 Housing and Development          1,989,943        1,095,194            993,553             101,641            944,084                               174,753.00                               176,729.00 CVB,TH Heritage,CDC,Trade Ctr,Planning
 Debt Service          1,977,990        1,292,209         1,292,209                        -         1,275,870                               115,139.00 Spring Creek pymts not due until Dec
 Other Financing Uses          1,320,914           770,534            770,534                      (1)            953,378
       41,541,750      23,804,203       22,975,082             829,120       21,489,788
EXCESS OF REVENUES
OVER EXPENDITURES  $    (2,902,390)  $(10,083,924)  $   (9,177,190)  $         906,733  $   (7,539,493)
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  $    3,391,491  $     4,298,225  $     7,407,629
UNRESERVED FUND BALANCE, END OF YEAR  $    10,573,025  $    11,479,758  $   13,475,415
Days of Reserve 93 101 120

[1]
Carol Roberts
As per 2015 CAFR