Whitfield County, Georgia
General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Unaudited
Year to Date Totals as of November 30, 2016 91.67%
With Comparative Totals for 2015 November 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  $    37,180,000  $   18,246,833  $   17,494,033  $        (752,800)  $   17,865,091
 Licenses and Permits             425,500            395,417            365,918              (29,499)            450,483
 Intergovernmental Revenue          1,765,140         1,375,751         1,420,762               45,011            664,564
 Charges for Services          3,005,510         2,259,262         2,319,030               59,769         3,167,787
 Fines and Forfeitures          1,020,000            935,000         1,177,572             242,572            968,187
 Investment Income                 3,000                2,750                2,862                    112                3,248
 Contributions - Private Sources                         -                       -                3,650                 3,650                3,500
 Miscellaneous             872,950            811,321            843,179               31,858            822,201
 Other Financing Sources             490,200              21,499              21,499                         -              76,267
       44,762,300       24,047,832       23,648,505            (399,327)       24,021,328
Annual Encumbrances
EXPENDITURES 2016 2015
 General Government  $      8,181,254  $     7,132,859  $     6,876,994  $         255,865  $     6,642,249                                    3,522.00                                    4,063.00 Bldg & Grounds
 Judicial          5,806,496         5,322,621         5,163,400             159,221         4,900,196                                              -                                  140,906.00 Sup Admin, DA, Juv, Pub Def
 Public Safety        14,501,125       13,292,698       13,300,579                (7,881)       12,500,138                                  24,123.00                                  41,526.00 EMS, Sheriff
 Public Works          6,333,846         5,892,154         4,515,274          1,376,880         5,350,337                                  94,960.00                                    1,480.00 Public Works
 Health and Welfare             398,000            364,917            335,101               29,816            407,484                                       833.00                                  28,500.00 Health Dept, DFACS, Friends of Greenhouse
 Culture and Recreation          1,010,122            925,945            827,591               98,354            767,446
 Housing and Development          1,989,943         1,678,943         1,536,592             142,351         1,488,979                                              -                                    35,346.00 CVB,TH Heritage,CDC,Trade Ctr,Planning
 Debt Service          1,977,990         1,292,209         1,292,209                         -         1,288,370                                115,139.00 Spring Creek pymts not due until Dec
 Other Financing Uses          1,365,914         1,252,088         1,252,088                       (1)         1,498,166
       41,564,690       37,154,433       35,099,828          2,054,605       34,843,365
EXCESS OF REVENUES
OVER EXPENDITURES  $      3,197,610  $ (13,106,601)  $  (11,451,323)  $      1,655,277  $  (10,822,037)
UNRESERVED FUND BALANCE, BEGINNING
AS PREVIOUSLY REPORTED        13,475,415 [1]       13,475,415       13,475,415        16,673,025       14,947,122
RESIDUAL EQUITY AND
OTHER TRANSFERS IN                       -                       -                        -                        -  
UNRESERVED FUND BALANCE, YEAR TO DATE  $        368,814  $     2,024,092  $     4,125,085
UNRESERVED FUND BALANCE, END OF YEAR  $    16,673,025  $    18,328,302  $   13,475,415
Days of Reserve 146 161 120

[1]
Carol Roberts
As per 2015 CAFR