Whitfield County, Georgia
General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Unaudited
Year to Date Totals as of May 31, 2016 41.67%
With Comparative Totals for 2015 May 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  $    7,296,658  $     7,168,632  $       (128,026)  $     7,150,523
 Licenses and Permits             425,500           214,917            202,092             (12,825)            250,208
 Intergovernmental Revenue          1,746,600        1,019,215         1,024,569                 5,354            224,109
 Charges for Services          3,005,510        1,002,347         1,018,380               16,033         1,765,556
 Fines and Forfeitures          1,020,000           425,000            500,311               75,311            409,896
 Investment Income                 3,000               1,250                1,956                    706                2,496
 Contributions - Private Sources                        -                       -                3,500                 3,500                3,500
 Miscellaneous             868,550           360,513            350,235             (10,278)            327,666
 Other Financing Sources             490,200             12,500              21,499                 8,999                   199
       38,639,360      10,332,399       10,291,174             (41,225)       10,134,153
Annual Encumbrances
EXPENDITURES 2016 2015
 General Government  $      8,236,254  $    3,243,721  $     3,094,303  $         149,418  $     2,962,338                                 19,085.00                                 28,444.00 Bldg & Grounds
 Judicial          5,806,496        2,419,373         2,317,813             101,560         2,144,944                               150,444.00                               986,339.00 Sup Admin, DA, Juv, Pub Def
 Public Safety        14,468,185        6,028,410         6,046,934             (18,524)         5,451,504                               304,686.00                               290,685.00 EMS, Sheriff
 Public Works          6,333,846        2,208,458         2,192,790               15,668         1,942,196                                 74,358.00                                 10,360.00 Public Works
 Health and Welfare             398,000           166,417            152,251               14,166            178,484                               199,500.00                               199,500.00 Health Dept, DFACS, Friends of Greenhouse
 Culture and Recreation          1,010,122           420,884            407,492               13,392            325,961
 Housing and Development          1,989,943           816,701            747,428               69,273            560,606                               244,654.00                               247,421.00 CVB,TH Heritage,CDC,Trade Ctr,Planning
 Debt Service          1,977,990                       -                       -                        -                       -                               115,139.00 Spring Creek pymts not due until Dec
 Other Financing Uses          1,320,914           550,381            550,381                      (1)            680,985
       41,541,750      15,854,345       15,509,392             344,952       14,247,018
EXCESS OF REVENUES
OVER EXPENDITURES  $    (2,902,390)  $  (5,521,946)  $   (5,218,218)  $         303,727  $   (4,112,865)
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  $    7,953,469  $     8,257,197  $   10,834,257
UNRESERVED FUND BALANCE, END OF YEAR  $    10,573,025  $    10,876,752  $   13,475,415
Days of Reserve 93 96 120
[1]
Carol Roberts
As per 2015 CAFR