Whitfield County, Georgia
General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Unaudited
Year to Date Totals as of September 30, 2017 75.00%
With Comparative Totals for 2016 September 2017  Year to Date
General Fund Status 
2017 2016
Variance/
Amended Year to Date Year to Date Available Year to Date
Budget Projected Actual Budget Actual
REVENUES          
 Accrued Taxes  $  37,113,000  $    12,139,018  $   12,451,090  $       312,072  $    11,334,756
 Licenses and Permits           417,500             329,250            407,627              78,377             306,780
 Intergovernmental Revenue        2,218,015          1,589,384         1,607,166              17,782          1,279,323
 Charges for Services        3,116,204          1,704,835         1,815,846           111,011          1,793,853
 Fines and Forfeitures        1,082,000             811,500         1,234,315           422,815             987,361
 Investment Income                3,000                  2,250                 7,635                5,385                  2,505
 Contributions - Private Sources                3,500                  3,500                 7,375                3,875                  3,500
 Miscellaneous           900,500             645,375            664,293              18,918             669,297
 Other Financing Sources           695,800             172,500            321,298           148,798                21,499
     45,549,519        17,397,612       18,516,645        1,119,033        16,398,874
Annual Enc Adj
EXPENDITURES 2017
 General Government  $    8,319,227  $      6,042,417  $     5,877,973  $       164,444  $      5,588,211                                12,962.22 Bldg & Grounds
 Judicial        6,080,197          4,560,148         4,412,050           148,098          4,213,894                             153,336.93 Sup Admin, DA, Juv, Pub Def
 Public Safety      15,156,476        11,367,357       11,380,257            (12,900)        10,764,206                                75,000.00 EMS
 Public Works        7,717,057          5,352,637         4,908,101           444,536          3,786,211                             384,517.11 Public Works
 Health and Welfare           403,000             302,500            294,684                7,816             272,584                                95,500.00 Health Dept, DFACS, Friends of Greenhouse
 Culture and Recreation        1,056,530             792,398            701,570              90,828             691,491                                  5,500.00 Rec
 Housing and Development        2,122,609          1,457,294         1,303,814           153,480          1,247,369                                89,179.75 CVB,TH Heritage,CDC,Trade Ctr,Planning
 Debt Service        1,944,609          1,303,280         1,303,280                         -          1,292,209                                              -   Debt
 Other Financing Uses        2,261,247          1,695,935         1,695,935                         -          1,001,935                                              -   Other
     45,060,952        32,873,965       31,877,664           996,300        28,858,110                                                           815,996.01
EXCESS OF REVENUES
OVER EXPENDITURES  $       488,567  $  (15,476,353)  $ (13,361,019)  $    2,115,333  $  (12,459,236)
UNRESERVED FUND BALANCE, BEGINNING
AS PREVIOUSLY REPORTED      15,485,677 [1]        15,485,677       15,485,677      15,974,244        13,475,415 [2]
RESIDUAL EQUITY AND
OTHER TRANSFERS IN                       -                           -                          -                           -  
UNRESERVED FUND BALANCE, YEAR TO DATE  $              9,324  $     2,124,658  $      1,016,179
UNRESERVED FUND BALANCE, END OF YEAR  $  15,974,244  $  18,089,577  $    15,485,677
Days of Reserve 129 147 138
[1]
Carol Roberts:
12/31/16 unassigned bal as per 2016 CAFR
[2]
Carol Roberts:
12/31/15 bal as per 2015 CAFR