Whitfield County, Georgia
General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Unaudited
Year to Date Totals as of June 30, 2016 50.00%
With Comparative Totals for 2015 June 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  $    8,499,835  $     8,393,486  $       (106,349)  $     8,450,102
 Licenses and Permits             425,500           245,000            210,643             (34,357)            302,752
 Intergovernmental Revenue          1,746,600        1,085,362         1,096,775               11,413            281,925
 Charges for Services          3,005,510        1,186,636         1,221,281               34,645         1,948,937
 Fines and Forfeitures          1,020,000           510,000            601,108               91,108            492,884
 Investment Income                 3,000               1,500                2,130                    630                2,822
 Contributions - Private Sources                        -                       -                3,500                 3,500                3,500
 Miscellaneous             868,550           421,775            441,913               20,138            406,730
 Other Financing Sources             490,200             15,000              21,499                 6,499                1,600
       38,639,360      11,965,108       11,992,335               27,227       11,891,252
Annual Encumbrances
EXPENDITURES 2016 2015
 General Government  $      8,236,254  $    3,923,801  $     3,731,792  $         192,009  $     3,608,589                                 14,633.00                                 24,381.00 Bldg & Grounds
 Judicial          5,806,496        2,903,248         2,787,613             115,635         2,601,288                               128,952.00                               845,433.00 Sup Admin, DA, Juv, Pub Def
 Public Safety        14,468,185        7,234,093         7,280,541             (46,449)         6,609,861                               261,159.00                               249,159.00 EMS, Sheriff
 Public Works          6,333,846        2,650,150         2,652,981               (2,831)         2,364,225                               112,042.00                                   8,880.00 Public Works
 Health and Welfare             398,000           199,500            181,584               17,916            212,984                               171,000.00                               171,000.00 Health Dept, DFACS, Friends of Greenhouse
 Culture and Recreation          1,010,122           505,061            476,141               28,920            397,645
 Housing and Development          1,989,943           955,948            866,780               89,168            833,328                               209,703.00                               212,075.00 CVB,TH Heritage,CDC,Trade Ctr,Planning
 Debt Service          1,977,990        1,287,209         1,287,209                        -         1,275,870                               115,139.00 Spring Creek pymts not due until Dec
 Other Financing Uses          1,320,914           660,457            660,457                        -            817,181
       41,541,750      20,319,466       19,925,098             394,368       18,720,971
EXCESS OF REVENUES
OVER EXPENDITURES  $    (2,902,390)  $  (8,354,358)  $   (7,932,763)  $         421,595  $   (6,829,719)
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  $    5,121,057  $     5,542,652  $     8,117,403
UNRESERVED FUND BALANCE, END OF YEAR  $    10,573,025  $    10,994,620  $   13,475,415
Days of Reserve 93 97 120
[1]
Carol Roberts
As per 2015 CAFR