Whitfield County, Georgia
General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Unaudited
Year to Date Totals as of November 30, 2015 91.67%
With Comparative Totals for 2014 November 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  $   17,154,712  $   17,865,091  $         710,379  $   17,822,768
 Licenses and Permits             358,000            333,542            450,483             116,941            376,471
 Intergovernmental Revenue             742,973            595,477            664,564               69,087            679,637
 Charges for Services          3,591,248         2,951,600         3,167,787             216,187         2,902,375
 Fines and Forfeitures          1,022,000            936,833            968,187               31,354            969,588
 Investment Income                 3,000                2,750                3,248                    498                3,249
 Contributions - Private Sources                         -                       -                3,500                 3,500                7,919
 Miscellaneous             840,460            781,255            822,201               40,946            766,054
 Other Financing Sources             232,144              27,500              76,267               48,767         1,516,024
       38,183,825       22,783,668       24,021,328          1,237,660       25,044,085
Annual Encumbrances Annual
EXPENDITURES 2015 2014 Enc As Adjusted
 General Government  $      8,056,814  $     7,394,038  $     6,656,220  $         737,818  $     6,597,007                                    4,063.00                                    5,355.00 Bldg & Grounds                                         4,063
 Judicial          5,591,918         5,125,925         4,984,564             141,361         4,824,981                                140,906.00                                  64,669.00 Sup Admin, DA, Juv, Pub Def                                       72,866
 Public Safety        13,698,504       12,556,962       12,554,849                 2,113       11,652,012                                  41,526.00                                  27,177.00 EMS, Sheriff                                       16,526
 Public Works          6,130,504         5,619,629         5,494,419             125,210         5,917,601                                    1,480.00 Public Works                                         1,480
 Health and Welfare             436,000            400,417            407,484                (7,067)            395,484                                  28,500.00                                  28,500.00 Health Dept, DFACS, Friends of Greenhouse                                              -  
 Culture and Recreation             935,032            857,113            770,096               87,017            774,393                                              -  
 Housing and Development          1,902,481         1,743,941         1,489,526             254,415         1,438,448                                  35,346.00                                  31,816.00 CVB,TH Heritage,CDC,Trade Ctr,Planning                                       14,417
 Debt Service          2,037,364         1,326,287         1,288,370               37,917         1,696,680                                115,139.00 Spring Creek pymts not due until Dec                                              -  
 Other Financing Uses          1,634,362         1,498,166         1,498,166                         -         1,549,885
       40,422,979       36,522,477       35,143,694          1,378,783       34,846,491
EXCESS OF REVENUES
OVER EXPENDITURES  $     (2,239,154)  $ (13,738,808)  $  (11,122,366)  $      2,616,443  $    (9,802,406)
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  $     1,208,314  $     3,824,756  $     5,505,028
UNRESERVED FUND BALANCE, END OF YEAR  $    12,707,968  $    15,324,411  $   14,947,122
Days of Reserve 115 138 133