Whitfield County, Georgia
General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Unaudited
Year to Date Totals as of September 30, 2015 75.00%
With Comparative Totals for 2014 September 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  $   11,827,540  $   12,489,934  $         662,394  $   12,771,789
 Licenses and Permits             358,000            284,625            402,329             117,704            326,243
 Intergovernmental Revenue             742,973            459,936            475,609               15,673            522,710
 Charges for Services          3,591,248         2,477,503         2,584,349             106,846         2,433,022
 Fines and Forfeitures          1,022,000            766,500            791,631               25,131            797,544
 Investment Income                 3,000                2,250                3,069                    819                3,028
 Contributions - Private Sources                         -                       -                3,500                 3,500                7,919
 Miscellaneous             840,460            630,345            601,828              (28,517)            628,708
 Other Financing Sources             232,144              22,500              76,312               53,812         1,282,691
       38,183,825       16,471,199       17,428,561             957,362       18,773,654
Annual Encumbrances Annual
EXPENDITURES 2015 2014 Enc As Adjusted
 General Government  $      8,056,814  $     6,068,486  $     5,374,229  $         694,257  $     5,373,841                                  12,190.00                                  16,065.00 Bldg & Grounds                                         8,128
 Judicial          5,591,918         4,193,939         4,013,035             180,904         3,987,567                                422,717.00                                194,007.00 Sup Admin, DA, Juv, Pub Def                                     281,811
 Public Safety        13,698,504       10,273,878         9,981,771             292,107         9,527,884                                124,579.00                                  81,530.00 EMS, Sheriff                                       83,053
 Public Works          6,130,504         4,597,878         4,489,771             108,107         5,042,509                                    4,440.00 Public Works                                         2,960
 Health and Welfare             436,000            329,250            338,484                (9,234)            328,484                                  85,500.00                                  85,500.00 Health Dept, DFACS, Friends of Greenhouse                                       57,000
 Culture and Recreation             935,032            701,274            643,281               57,993            647,440                                              -  
 Housing and Development          1,902,481         1,426,861         1,216,595             210,266         1,220,081                                106,038.00                                  95,447.00 CVB,TH Heritage,CDC,Trade Ctr,Planning                                       70,692
 Debt Service          2,037,364         1,317,120         1,288,370               28,750         1,266,127                                115,139.00 Spring Creek pymts not due until Dec                                     115,139
 Other Financing Uses          1,634,362         1,225,772         1,225,772                         -         1,268,089
       40,422,979       30,134,457       28,571,308          1,563,149       28,662,022
EXCESS OF REVENUES
OVER EXPENDITURES  $     (2,239,154)  $ (13,663,258)  $  (11,142,747)  $      2,520,511  $    (9,888,368)
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  $     1,283,864  $     3,804,375  $     5,419,066
UNRESERVED FUND BALANCE, END OF YEAR  $    12,707,968  $    15,228,479  $   14,947,122
Days of Reserve 115 138 133