Whitfield County, Georgia
General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Unaudited
Year to Date Totals as of May 31, 2015 41.67%
With Comparative Totals for 2014 May 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  $  6,900,000  $  7,150,523  $      250,523  $  7,538,711
 Licenses and Permits          358,000         186,792         250,208            63,416         199,440
 Intergovernmental Revenue          742,973         265,032         224,109          (40,923)         233,673
 Charges for Services       3,591,248      1,738,535      1,765,556            27,021      1,769,132
 Fines and Forfeitures       1,022,000         425,833         409,896          (15,937)         410,121
 Investment Income              3,000             1,250             2,496              1,246             2,481
 Contributions - Private Sources                      -                    -             3,500              3,500             5,625
 Miscellaneous          840,460         350,192         327,666          (22,526)         316,982
 Other Financing Sources          232,144           12,500                199          (12,301)         683,156
    38,183,825      9,880,133    10,134,153          254,020    11,159,321
Annual Encumbrances
EXPENDITURES 2015 2014
 General Government  $   8,056,814  $  3,357,006  $  2,999,610  $      357,396  $  2,993,694                            28,444.00                            37,484.00 Bldg & Grounds
 Judicial       5,591,918      2,329,966      2,262,770            67,196      2,186,572                          986,339.00                          452,684.00 Sup Admin, DA, Juv, Pub Def
 Public Safety     13,698,504      5,707,710      5,552,133          155,577      5,375,905                          290,685.00                          190,236.00 EMS, Sheriff
 Public Works       6,130,504      2,554,377      2,179,661          374,716      2,190,241                            10,360.00 Public Works
 Health and Welfare          436,000         182,250         179,484              2,766         185,484                          199,500.00                          199,500.00 Health Dept, DFACS, Friends of Greenhouse
 Culture and Recreation          935,032         389,597         345,147            44,450         373,244
 Housing and Development       1,902,481         792,700         562,735          229,965         574,123                          247,421.00                          222,710.00 CVB,TH Heritage,CDC,Trade Ctr,Planning
 Debt Service       2,037,364         848,902         115,139          733,763         379,792
 Other Financing Uses       1,634,362         680,985         680,985                      -         704,493
    40,422,979    16,843,492    14,877,664       1,965,829    14,963,548
EXCESS OF REVENUES
OVER EXPENDITURES  $ (2,239,154)  $(6,963,359)  $(4,743,511)  $   2,219,849  $(3,804,227)
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  $  7,983,763  $10,203,611  $11,503,207
UNRESERVED FUND BALANCE, END OF YEAR  $ 12,707,968  $ 14,927,817  $14,947,122
Days of Reserve 115 135 133