Whitfield County, Georgia
General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Unaudited
Year to Date Totals as of October 31, 2015 83.33%
With Comparative Totals for 2014 October 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  $   13,515,034  $   14,205,246  $         690,212  $   14,604,798
 Licenses and Permits             358,000            309,083            428,250             119,167            359,084
 Intergovernmental Revenue             742,973            577,461            617,543               40,082            670,479
 Charges for Services          3,591,248         2,670,700         2,765,515               94,815         2,643,233
 Fines and Forfeitures          1,022,000            851,667            880,780               29,113            889,744
 Investment Income                 3,000                2,500                3,099                    599                3,088
 Contributions - Private Sources                         -                       -                3,500                 3,500                7,919
 Miscellaneous             840,460            700,383            720,157               19,774            649,696
 Other Financing Sources             232,144              25,000              76,267               51,267         1,399,358
       38,183,825       18,651,829       19,700,357          1,048,528       21,227,399
Annual Encumbrances Annual
EXPENDITURES 2015 2014 Enc As Adjusted
 General Government  $      8,056,814  $     6,731,262  $     6,075,126  $         656,136  $     6,103,065                                    8,127.00                                  10,710.00 Bldg & Grounds                                         8,128
 Judicial          5,591,918         4,659,932         4,532,671             127,261         4,508,745                                281,811.00                                129,338.00 Sup Admin, DA, Juv, Pub Def                                     156,932
 Public Safety        13,698,504       11,415,420       11,424,035                (8,615)       10,748,222                                  83,053.00                                  54,353.00 EMS, Sheriff                                       33,053
 Public Works          6,130,504         5,108,753         5,003,182             105,571         5,627,465                                    2,960.00 Public Works                                         2,960
 Health and Welfare             436,000            364,833            373,984                (9,151)            361,984                                  57,000.00                                  57,000.00 Health Dept, DFACS, Friends of Greenhouse                                              -  
 Culture and Recreation             935,032            779,193            709,800               69,393            720,143                                              -  
 Housing and Development          1,902,481         1,585,401         1,368,770             216,631         1,343,765                                  70,692.00                                  63,631.00 CVB,TH Heritage,CDC,Trade Ctr,Planning                                       36,834
 Debt Service          2,037,364         1,321,703         1,288,370               33,333         1,266,127                                115,139.00 Spring Creek pymts not due until Dec                                     115,139
 Other Financing Uses          1,634,362         1,361,968         1,361,968                         -         1,408,986
       40,422,979       33,328,465       32,137,906          1,190,559       32,088,502
EXCESS OF REVENUES
OVER EXPENDITURES  $     (2,239,154)  $ (14,676,636)  $  (12,437,549)  $      2,239,087  $  (10,861,103)
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  $        270,486  $     2,509,573  $     4,446,331
UNRESERVED FUND BALANCE, END OF YEAR  $    12,707,968  $    14,947,055  $   14,947,122
Days of Reserve 115 135 133