Whitfield County, Georgia
General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Unaudited
Year to Date Totals as of September 30, 2018 75.00%
With Comparative Totals for 2017 September 2018  Year to Date
General Fund Status 
2018 2017
Variance/
Amended Year to Date Year to Date Available Year to Date
Budget Projected Actual Budget Actual
REVENUES          
 Accrued Taxes  $  38,152,000  $   11,703,105  $   12,392,832  $       689,727  $    12,451,090
 Licenses and Permits           468,000            367,125             506,178           139,053              407,627
 Intergovernmental Revenue        3,404,657         2,693,866         2,679,187            (14,679)          1,607,166
 Charges for Services        3,056,600         1,764,229         1,832,199              67,970          1,815,846
 Fines and Forfeitures        1,107,000            830,250             838,133                7,883          1,234,315
 Investment Income                4,000                 3,000               54,023              51,023                  7,635
 Contributions - Private Sources                3,500                 3,500                 3,750                   250                  7,375
 Miscellaneous        1,015,500            735,375             753,577              18,202              664,293
 Other Financing Sources           143,959               58,619                 1,159            (57,460)              321,298
     47,355,216       18,159,069       19,061,038           901,969        18,516,645
Annual Enc Adj
EXPENDITURES 2018
 General Government  $    9,080,242  $     6,341,040  $     6,155,647  $       185,393  $      5,785,775                                10,175.11 Bldg & Grounds
 Judicial        6,427,499         4,820,624         4,664,978           155,646          4,402,798                             212,278.08 Sup Admin, DA, Juv, Pub Def
 Public Safety      16,138,930       12,104,198       11,962,318           141,880        11,349,653                             174,000.00 EMS
 Public Works        6,631,945         4,967,102         4,837,291           129,811          4,875,546                                  4,995.00 Public Works
 Health and Welfare           373,000            280,000             271,734                8,266              292,184                                85,500.00 Health Dept, DFACS, Friends of Greenhouse
 Culture and Recreation        1,134,387            850,790             772,745              78,045              693,515                                  7,350.00 Rec
 Housing and Development        2,165,781         1,420,502         1,346,434              74,068          1,302,467                                94,401.25 CVB,TH Heritage,CDC,Trade Ctr,Planning
 Debt Service        1,939,713         1,310,592         1,310,592                         -          1,303,280                                              -   Debt
 Other Financing Uses        2,853,585         2,140,189         2,140,189                         -          1,593,973                                              -   Other
     46,745,082       34,235,037       33,461,928           773,110        31,599,191                             588,699.44
EXCESS OF REVENUES
OVER EXPENDITURES  $       610,134  $ (16,075,968)  $ (14,400,890)  $    1,675,078  $  (13,082,546)
UNRESERVED FUND BALANCE, BEGINNING
AS PREVIOUSLY REPORTED      19,107,881 [1]       19,107,881       19,107,881      19,718,015        15,485,677 [2]
RESIDUAL EQUITY AND
OTHER TRANSFERS IN                       -                          -                          -                           -  
UNRESERVED FUND BALANCE, YEAR TO DATE  $     3,031,913  $     4,706,991  $      2,403,131
UNRESERVED FUND BALANCE, END OF YEAR  $  19,718,015  $  21,393,093  $    19,107,881
Days of Reserve 154 167 170

[1]
Carol Roberts:
Actual 12/31/17 unassigned bal as per CAFR.
[2]
Carol Roberts:
12/31/16 unassigned bal as per 2016 CAFR