Whitfield County, Georgia
General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Unaudited
Year to Date Totals as of March 31, 2019 25.00%
With Comparative Totals for 2018 March 2019  Year to Date
General Fund Status 
2019 2018
Variance/
Amended Year to Date Year to Date Available Year to Date
Budget Projected Actual Budget Actual
REVENUES          
 Accrued Taxes  $  39,401,000  $     4,153,859  $     4,373,158  $       219,299  $      3,963,799
 Licenses and Permits           527,000            180,500             201,682              21,182              263,728
 Intergovernmental Revenue        3,879,207         2,919,873         2,965,045              45,172          2,318,141
 Charges for Services        3,017,700            689,959             702,715              12,756              643,163
 Fines and Forfeitures        1,083,000            270,750             261,902              (8,848)              272,070
 Investment Income                5,000                 1,250               23,034              21,784                  6,347
 Contributions - Private Sources                3,500                          -                          -                         -                  3,600
 Miscellaneous        1,135,100            199,361             222,222              22,861              139,954
 Other Financing Sources           114,800               12,250                    532            (11,718)                  1,159
     49,166,307         8,427,802         8,750,290           322,488          7,611,961
Annual Enc Adj
EXPENDITURES 2019
 General Government  $    9,531,618  $     2,108,317  $     1,984,703  $       123,614  $      1,928,622                                31,076.46 IT, Bldg & Grounds                   0.0588
 Judicial        6,499,415         1,624,854         1,543,923              80,931          1,487,126                             519,515.99 Sup Admin, DA, Juv, Pub Def                   0.0499
 Public Safety      16,788,322         4,197,081         4,152,905              44,176          3,857,125                             343,500.00 Sheriff, EMS                   0.0105
 Public Works        6,818,119         1,427,249         1,301,720           125,529          1,239,022                          1,294,818.00 Public Works                   0.0875
 Health and Welfare           369,000               93,000               89,884                3,116                87,834                             264,000.00 Health Dept, DFACS, Friends of Greenhouse                   0.0323
 Culture and Recreation        1,146,874            286,719             261,646              25,073              222,282                                22,050.00 Rec                   0.0874
 Housing and Development        2,256,267            472,605             414,938              57,666              418,186                             254,139.75 CVB,TH Heritage,Trade Ctr,Planning                   0.1220
 Debt Service        1,909,288                          -                          -                         -                           -                                              -   Debt
 Other Financing Uses        1,785,219            446,305             446,305                         -              657,118                                              -   Other
     47,104,122       10,656,128       10,196,024           460,104          9,897,315                          2,729,100.20
EXCESS OF REVENUES
OVER EXPENDITURES  $    2,062,185  $   (2,228,326)  $    (1,445,734)  $       782,592  $     (2,285,354)
UNRESERVED FUND BALANCE, BEGINNING
AS PREVIOUSLY REPORTED      19,107,881 [1]       19,107,881       19,107,881      21,170,066        15,485,677 [2]
RESIDUAL EQUITY AND
OTHER TRANSFERS IN                       -                          -                          -                           -  
UNRESERVED FUND BALANCE, YEAR TO DATE  $   16,879,555  $   17,662,147  $    13,200,323
UNRESERVED FUND BALANCE, END OF YEAR  $  21,170,066  $  21,952,658  $    19,107,881
Days of Reserve 164 170 170
[1]
Carol Roberts:
Actual 12/31/17 unassigned bal as per CAFR.
[2]
Carol Roberts:
12/31/16 unassigned bal as per 2016 CAFR