Whitfield County, Georgia
General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Unaudited
Year to Date Totals as of October 31, 2016 83.33%
With Comparative Totals for 2015 October 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  $   13,994,484  $   13,186,540  $        (807,944)  $   14,205,246
 Licenses and Permits             425,500            365,333            351,604              (13,729)            428,250
 Intergovernmental Revenue          1,746,600         1,373,251         1,398,940               25,689            617,543
 Charges for Services          3,005,510         1,974,259         2,039,280               65,021         2,765,515
 Fines and Forfeitures          1,020,000            850,000         1,084,925             234,925            880,780
 Investment Income                 3,000                2,500                2,782                    282                3,099
 Contributions - Private Sources                         -                       -                3,500                 3,500                3,500
 Miscellaneous             872,950            749,692            777,704               28,012            720,157
 Other Financing Sources             490,200              21,499              21,499                         -              76,267
       38,643,760       19,331,018       18,866,774            (464,244)       19,700,357
Annual Encumbrances
EXPENDITURES 2016 2015
 General Government  $      8,181,254  $     6,491,835  $     6,286,260  $         205,575  $     6,067,200                                    7,075.00                                    8,127.00 Bldg & Grounds
 Judicial          5,806,496         4,838,747         4,703,453             135,294         4,442,730                                  42,984.00                                281,811.00 Sup Admin, DA, Juv, Pub Def
 Public Safety        14,501,125       12,084,271       12,086,092                (1,821)       11,334,383                                  91,632.00                                  83,053.00 EMS, Sheriff
 Public Works          6,333,846         5,450,463         4,232,460          1,218,003         4,602,612                                  98,460.00                                    2,960.00 Public Works
 Health and Welfare             398,000            331,833            301,084               30,749            373,984                                  57,000.00                                  57,000.00 Health Dept, DFACS, Friends of Greenhouse
 Culture and Recreation          1,010,122            841,768            757,648               84,120            706,177
 Housing and Development          1,989,943         1,539,697         1,404,040             135,657         1,368,682                                  69,901.00                                  70,692.00 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         1,138,261         1,138,261                         -         1,361,968
       41,564,690       34,009,084       32,201,507          1,807,577       31,546,106
EXCESS OF REVENUES
OVER EXPENDITURES  $     (2,920,930)  $ (14,678,066)  $  (13,334,733)  $      1,343,333  $  (11,845,749)
UNRESERVED FUND BALANCE, BEGINNING
AS PREVIOUSLY REPORTED        13,475,415 [1]       13,475,415       13,475,415        10,554,485       14,947,122
RESIDUAL EQUITY AND
OTHER TRANSFERS IN                       -                       -                        -                        -  
UNRESERVED FUND BALANCE, YEAR TO DATE  $   (1,202,651)  $        140,682  $     3,101,373
UNRESERVED FUND BALANCE, END OF YEAR  $    10,554,485  $    11,897,818  $   13,475,415
Days of Reserve 93 104 120

[1]
Carol Roberts
As per 2015 CAFR