Whitfield County, Georgia
General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Unaudited
Year to Date Totals as of August 31, 2017 66.67%
With Comparative Totals for 2016 August 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  $    10,970,721  $   11,277,836  $       307,115  $    10,704,455
 Licenses and Permits           417,500             299,833            367,125              67,292             269,743
 Intergovernmental Revenue        2,218,015          1,524,090         1,541,872              17,782          1,221,707
 Charges for Services        3,116,204          1,528,345         1,643,341           114,996          1,599,021
 Fines and Forfeitures        1,082,000             721,333         1,104,294           382,961             885,035
 Investment Income                3,000                  2,000                 7,384                5,384                  2,485
 Contributions - Private Sources                3,500                  3,500                 7,375                3,875                  3,500
 Miscellaneous           900,500             581,033            606,851              25,818             599,594
 Other Financing Sources           695,800             153,333            321,298           167,965                21,499
     45,549,519        15,784,189       16,877,376        1,093,187        15,307,039
Annual Enc Adj
EXPENDITURES 2017
 General Government  $    8,319,227  $      5,382,811  $     5,163,133  $       219,678  $      4,934,864                                17,282.96 Bldg & Grounds
 Judicial        6,080,197          4,053,465         3,900,900           152,565          3,725,906                             225,150.37 Sup Admin, DA, Juv, Pub Def
 Public Safety      15,156,476        10,104,317       10,058,879              45,438          9,538,155                             100,000.00 EMS
 Public Works        7,717,057          4,709,037         4,320,279           388,758          3,361,926                             573,621.00 Public Works
 Health and Welfare           403,000             269,000            261,051                7,949             241,384                             127,333.33 Health Dept, DFACS, Friends of Greenhouse
 Culture and Recreation        1,056,530             704,353            593,366           110,988             579,299                                  7,333.33 Rec
 Housing and Development        2,122,609          1,310,299         1,166,048           144,252          1,121,084                             118,906.33 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          1,507,498         1,507,497                        1             880,610                                              -   Other
     45,060,952        29,344,061       28,274,432        1,069,629        25,675,437                                                       1,169,627.33
EXCESS OF REVENUES
OVER EXPENDITURES  $       488,567  $  (13,559,872)  $ (11,397,056)  $    2,162,816  $  (10,368,398)
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  $      1,925,805  $     4,088,621  $      3,107,017
UNRESERVED FUND BALANCE, END OF YEAR  $  15,974,244  $  18,137,060  $    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