Whitfield County, Georgia
General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Unaudited
Year to Date Totals as of September 30, 2016 75.00%
With Comparative Totals for 2015 September 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  $   12,094,321  $   11,334,756  $        (759,565)  $   12,489,934
 Licenses and Permits             425,500            335,250            306,780              (28,470)            402,329
 Intergovernmental Revenue          1,746,600         1,265,251         1,279,323               14,072            475,609
 Charges for Services          3,005,510         1,740,100         1,793,853               53,754         2,584,349
 Fines and Forfeitures          1,020,000            765,000            987,361             222,361            791,631
 Investment Income                 3,000                2,250                2,505                    255                3,069
 Contributions - Private Sources                         -                       -                3,500                 3,500                3,500
 Miscellaneous             872,950            665,963            669,297                 3,335            601,828
 Other Financing Sources             490,200              21,499              21,499                         -              76,312
       38,643,760       16,889,633       16,398,874            (490,759)       17,428,561
Annual Encumbrances
EXPENDITURES 2016 2015
 General Government  $      8,181,254  $     5,853,212  $     5,687,229  $         165,983  $     5,360,614                                  12,471.00                                  12,190.00 Bldg & Grounds
 Judicial          5,806,496         4,354,872         4,222,162             132,710         3,899,747                                  64,476.00                                422,717.00 Sup Admin, DA, Juv, Pub Def
 Public Safety        14,501,125       10,875,844       10,915,033              (39,189)         9,910,178                                130,580.00                                124,579.00 EMS, Sheriff
 Public Works          6,333,846         4,750,385         3,836,351             914,034         3,860,431                                106,440.00                                    4,440.00 Public Works
 Health and Welfare             398,000            298,750            272,584               26,166            338,484                                  85,500.00                                  85,500.00 Health Dept, DFACS, Friends of Greenhouse
 Culture and Recreation          1,010,122            757,592            695,283               62,309            639,723
 Housing and Development          1,989,943         1,379,111         1,247,757             131,354         1,216,506                                104,852.00                                106,038.00 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         1,024,437         1,024,436                        1         1,225,772
       41,564,690       30,586,410       29,193,044          1,393,367       27,739,825
EXCESS OF REVENUES
OVER EXPENDITURES  $     (2,920,930)  $ (13,696,777)  $  (12,794,170)  $         902,608  $  (10,311,264)
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  $      (221,362)  $        681,245  $     4,635,858
UNRESERVED FUND BALANCE, END OF YEAR  $    10,554,485  $    11,457,093  $   13,475,415
Days of Reserve 93 101 120
[1]
Carol Roberts
As per 2015 CAFR