Monthly Financials 053120… · General Fund Revenues collected were 96% of the total budget...
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Monthly Financials May 31, 2020
Transcript of Monthly Financials 053120… · General Fund Revenues collected were 96% of the total budget...
Monthly Financials
May 31, 2020
Budget Comparison…………………………………………………………………………………………………………………………………………………………….1
Bank Account Balances…………………………………………………………………………………………………………………….…………………………………………..………………………………………………………………………………….2
Summary of Government wide Statement of Revenues, Expenditures and Other Sources and Uses Summary………………………………..3
General FundStatement of Revenues, Expenditures and Other Sources and Uses Summary……………………………………………...………………………..…4
General Fund Expenditures Summary……………………….………………………...……………………………………………………....6
Special Revenue FundsStatement of Revenues, Expenditures and Other Sources and Uses Summary……………...………………………………………...………………………..…11
Capital Improvements FundStatement of Revenues, Expenditures and Other Sources and Uses Summary……………………………………………...………………………..…15
Debt Service Fund Statement of Revenues, Expenditures and Other Sources and Uses Summary……………………………………………...………………………..…16
SPLOST VIStatement of Revenues, Expenditures and Other Sources and Uses Summary……………………………………………...………………………..…17
Enterprise FundsLandfill
Statement of Revenues, Expenditures and Other Sources and Uses Summary……………………………………………...………………………..…18
Transit
Statement of Revenues, Expenditures and Other Sources and Uses Summary……………………………………………...………………………..…19
Habersham County Aiport
Statement of Revenues, Expenditures and Other Sources and Uses Summary……………………………………………...………………………..…20
Component UnitIndustrial Development
Statement of Revenues, Expenditures and Other Sources and Uses Summary……………………………………………...………………………..…21
Table of Contents
Combining All Fund Revenue, Expenditures & Other Uses
Monthly Financials
For the months ending May 31, 2020 and 2019
General Fund…………………………………….……………………………………………………………………... 6,307,743$
SPLOST VI……………………………………………………………………………………………………………………..1,245,616$
Hospital Bond……………………………………………………………………………………………………………... 1,195,550$
Landfill Funds……………………………………………………………………………………………………………………..2,887,875$
Development Authority……………………………………………………………………………………………………………………..638,724$
Emergency 911 Account……………………………………………………………………………………………………………………..656,655$
EMS…………………………….……………………………………………………………………………………………………………………..312,977$
Indigent Defense Fund……………………………………………………………………………………………………………………..12,524$
Juvenile Supervision……………………………………………………………………………………………………………………..25,605$
Habersham County Airport……………………………………………………………………………………………………………………..80,301$
Total 13,363,569$
Habersham County, GA
Board of Commissioners
Account Balances as of
May 31, 2020
1
15-Jun-20
TO: Board of County Commissioners
Budget Comparison:
Budget to Actual:
General Fund Revenues collected were 96% of the total budget revenues, while expenditures were at 90%
RE: Monthly Financial Summary – May 31, 2020(unaudited)
May year-to-date represent 92% of the Fiscal Year. Therefore, expenditures should be less than or equal to 92% of the FY20
Budget. While revenues should be at 92%.
Board of CommissionersFinance Department
$1,000,000$2,000,000$3,000,000$4,000,000$5,000,000$6,000,000$7,000,000$8,000,000$9,000,000
$10,000,000$11,000,000$12,000,000$13,000,000$14,000,000$15,000,000$16,000,000$17,000,000$18,000,000$19,000,000$20,000,000$21,000,000$22,000,000$23,000,000$24,000,000$25,000,000
FY2016 FY2017 FY2018 FY2019 FY2020
Year to Date Revenue & Expenditures Actuals vs. Budget
General Fund
As of May 31, 2020 and 2016
Budget Revenues Expenditures
92%
91%
96%96%
87%
90%
87%89%
84%94%
2
General Special Enterprise Component
Fund Revenue Fund Units Total
Revenues
Taxes 19,165,865$ 855,517$ -$ -$ 20,021,382$
Building Permits 148,692 - - - 148,692
Other Permits - - - - -
Fines, Fee & Forfeitures 918,995 279,577 - - 1,198,572
Sheriff Services 257,238 - - - 257,238
Prisoner Board 413 - - - 413
Recreation Fees & Services 300,388 - - - 300,388
Collection Commissions 633,421 - - - 633,421
Other Charges For Services 229,650 2,741,149 1,936,220 - 4,907,019
Intergovernmental 868,157 829,529 47,405 - 1,745,091
Interest 59,392 874 24,264 8,999 93,530
Contributions 18,480 - - - 18,480
Rental Income 71,626 - 56,121 - 127,747
Miscellaneous 90,321 121,250 6,451 85 218,107
Total Revenues 22,762,638 4,827,897 2,070,461 9,085 29,670,080
Operating Expenditures
5,792,203 29,778 - - 5,821,981
2,755,067 863,896 - - 3,618,963
9,139,585 3,877,600 - - 13,017,185
Recreation & Culture 799,216 - - - 799,216
1,468,809 362,868 - 46,769 1,878,445
Enterprise - - 1,412,254 - 1,412,254
Total Operating Expenditures 19,954,880 5,134,141 1,412,254 46,769 26,548,043
Other Sources & (Uses)
Transfer In 50,512 717,597 - - 768,109
Transfer Out (1,403,176) (50,512) - - (1,453,688)
Sale of Assets - - 130,000 105,000 235,000
Total Other Sources & (Uses) (1,352,663) 667,085 130,000 105,000 (450,579)
1,455,095$ 360,840$ 788,207$ 67,316$ -$
Housing & Development
Excess (Deficiency) Of Revenue
And Other Sources Over
Expenditures And Other Uses
Public Safety
Summary of Government wide Statement of Revenues,
General Government
Judicial
Expenditures and Other Sources and Uses Summary
For the months ending May 31, 2020
3
Percentage
Actual Budget Actual Of Budget
FY19 FY20 FY20 Variance Used
Revenues
Taxes
Property Taxes 13,431,010$ 13,863,760$ 13,927,160$ (63,400)$
Motor Vehicle Tax 1,217,971 1,259,708 2,041,306 (781,598)
Mobile Home Tax 101,821 104,134 100,135 3,999
Timber Tax 1,143 1,103 831 272
Cost, Penalties, And Interst 62,962 85,000 43,543 41,457
Intangible Tax 222,536 215,000 255,448 (40,448)
Real Estate Transfer Tax 80,466 65,000 74,119 (9,119)
Franchise Tax 57,671 76,747 46,461 30,286
Insurance Premium Tax 1,982,416 2,100,000 2,121,831 (21,831)
Alcohol Excise Tax 409,613 479,350 426,560 52,790
Occupational Tax 134,811 137,605 128,000 9,605
Other 433 9,180 470 8,710
Total Taxes 17,702,852 18,396,587 19,165,865 (769,278) 104%
Building Permits 149,810 145,000 148,692 (3,692)
Other Permits - - - -
Fines, Fee & Forfeitures 1,099,283 1,079,763 918,995 160,768
Sheriff Services 273,421 290,000 257,238 32,762
Prisoner Board 2,325 - 413 (413)
Recreation Fees & Services 466,246 550,500 300,388 250,112
Collection Commissions 656,192 590,000 633,421 (43,421)
Other Charges For Services 276,959 294,800 229,650 65,150
Intergovernmental 927,162 1,237,521 868,157 369,364
Interest 81,228 20,000 59,392 (39,392)
Contributions 32,808 32,000 18,480 13,520
Rental Income 85,480 84,573 71,626 12,947
Miscellaneous 121,656 17,900 90,321 (72,421)
Total Revenues 21,875,422 22,746,644 22,762,638 (15,994) 100%
Operating Expenditures
5,610,691 6,845,160 5,792,203 1,052,957
2,653,951 3,127,911 2,755,067 372,844
8,590,792 9,515,166 9,139,585 375,581
Recreation & Culture 879,838 999,654 799,216 200,438
1,494,956 1,628,130 1,468,809 159,321
Total Operating Expenditures 19,230,228 22,116,021 19,954,880 2,161,141 90%
General Fund
For the months ending May 31, 2020 and 2019
Statement of Revenues, Expenditures and Other Sources and Uses Summary
General Government
Judicial
Public Safety
Housing & Development
4
Percentage
Actual Budget Actual Of Budget
FY19 FY20 FY20 Variance Used
General Fund
For the months ending May 31, 2020 and 2019
Statement of Revenues, Expenditures and Other Sources and Uses Summary
Other Sources & (Uses)
Transfer Out - CIP Fund (503,353) (755,904) (708,157) (47,747)
Transfer Out - E911 Fund (562,268) (591,888) (542,564) (49,324)
Transfer Out - Senior Center (176,270) (182,945) (152,454) (30,491)
Transfer Out - Transit - (23,029) - (23,029)
Transfer In - Development Authority - - - -
Transfer Out - SPLOST V - - - -
Transfer Out - NCIS -
Transfer In - Hotel/Motel 53,700 54,000 50,512 3,488
Transfer In - Jail Fund - 70,000 - 70,000
Transfer In - Hospital Bond Tax - 300,000 - 300,000
Transfer In - Fund balance forward - - - -
Transfer In - Sheriff Fund 5,500 - - -
Sale of Assets 529,230 - - -
Future Debt Service - - - -
Fund Balance Forward - 499,143 - 499,143
Total Other Sources & (Uses) (653,461) (630,623) (1,352,663) 722,040 214%
1,991,733$ -$ 1,455,095$ (1,455,095)$
Excess (Deficiency) Of Revenue And Other
Sources Over Expenditures And Other
Uses
5
Percentage
Actual Budget Actual Of Budget
Expenditures FY19 FY20 FY20 Variance Used
General Government
Countywide
Personal services 62,343$ 74,000$ 63,893$ 10,107$
Contract services 664,433 706,047 628,937 77,110
Materials and supplies 1,000 - 977 (977)
Debt Service 116,344 395,513 115,444 280,069
Capital Expenditures - - 9,165 (9,165)
Total Countywide 844,120$ 1,175,560$ 818,416$ 366,309$ 70%
Commissioners
Personal services 91,103$ 93,495$ 88,438$ 5,057$
Contract services 102,377 106,000 95,346 10,654
Materials and supplies 13,823 12,000 11,001 999
Capital - - 230 (230)
Total Commissioners 207,303$ 211,495$ 195,015$ 16,480$ 92%
County Manager
Personal services 190,498$ 203,314$ 189,291$ 14,023$
Contract services 6,498 7,000 4,172 2,828
Materials and supplies 2,920 3,700 1,192 2,508
Total County Manager 199,916$ 214,014$ 194,655$ 19,359$ 91%
Finance
Personal services 253,892$ 277,466$ 274,727$ 2,739$
Contract services 4,803 6,420 3,702 2,718
Materials and supplies 7,395 3,500 3,962 (462)
Total Finance 266,091$ 287,386$ 282,391$ 4,995$ 98%
Human Resources
Personal services 162,538$ 183,028$ 155,014$ 28,014$
Contract services 14,309 18,420 14,991 3,429
Materials and supplies 2,200 3,300 2,039 1,261
Total Human Resources 179,048$ 204,748$ 172,043$ 32,705$ 84%
Tax Commissioner
Personal services 282,444$ 330,721$ 297,104$ 33,617$
Contract services 62,306 66,060 39,084 26,976
Materials and supplies 6,024 4,500 6,188 (1,688)
Total Tax Commissioner 350,773$ 401,281$ 342,376$ 58,905$ 85%
Tax Assessors
Personal services 459,090$ 516,732$ 494,940$ 21,792$
Contract services 50,435 70,700 57,564 13,136
Materials and supplies 4,170 8,000 5,753 2,247
Total Tax Assessors 513,695$ 595,432$ 558,257$ 37,175$ 94%
Board of Equalization
Contract services 889$ 3,050$ 2,698$ 352$
Materials and supplies - 300 - 300
Total Board of Equalization 889$ 3,350$ 2,698$ 652$ 81%
County Clerk
Personal services 61,655$ 68,487$ 64,674$ 3,813$
Contract services 2,559 4,070 1,492 2,578
Materials and supplies 30 150 - 150
Total County Clerk 64,244$ 72,707$ 66,166$ 6,541$ 91%
General Fund Expenditures Summary
Budgeted Expenditures by Department
For the months ending May 31, 2020 and 2019
6
Percentage
Actual Budget Actual Of Budget
Expenditures FY19 FY20 FY20 Variance Used
General Fund Expenditures Summary
Budgeted Expenditures by Department
For the months ending May 31, 2020 and 2019
General Government - Continued
Elections & Registration
Personal services 139,415$ 148,925$ 126,121$ 22,804$
Contract services 15,963 16,850 16,107 743
Materials and supplies 10,422 22,500 25,952 (3,452)
Total Elections & Registration 165,799$ 188,275$ 168,181$ 20,094$ 89%
Facilities Management
Personal services 396,415$ 465,551$ 441,617$ 23,934$
Contract services 200,131 185,944 132,327 53,617
Materials and supplies 183,639 234,442 164,211 70,231
Capital - - 2,120 (2,120)
Total Facilities Management 780,186$ 885,937$ 740,275$ 145,662$ 84%
Information Technology
Personal services 165,353$ 205,934$ 203,983$ 1,951$
Contract services 125,540 148,224 142,877 5,347
Materials and supplies 26,310 34,890 19,963 14,927
Capital Expenditures - - 6,750 (6,750)
Total Information Technology 317,203$ 389,048$ 373,573$ 22,225$ 96%
Fleet Services
Personal services 260,922$ 283,122$ 263,242$ 19,880$
Contract services 73,513 89,360 74,886 14,474
Materials and supplies 218,490 220,300 164,747 55,553
Total Fleet Services 552,925$ 592,782$ 502,875$ 89,907$ 85%
Roads & Bridges
Personal services 872,939$ 1,053,274$ 1,025,691$ 27,583$
Contract services 159,549 245,650 215,021 30,629
Materials and supplies 135,755 163,850 127,160 36,690
Capital outlay - - 7,000 (7,000)
Total Roads & Bridges 1,168,243$ 1,462,774$ 1,374,872$ 87,902$ 94%
Safety
Materials and supplies 257$ 1,000$ 411$ 589$
Total Safety 257$ 1,000$ 411$ 589$ 41%
Contigency
Materials and supplies -$ 135,657$ -$ 135,657$
Reserve for Grant Match - 23,714 - 23,714
Total Contigency -$ 159,371$ -$ 159,371$ 0%
Total General Government 5,610,691$ 6,845,160$ 5,792,203$ 1,068,872$ 85%
7
Percentage
Actual Budget Actual Of Budget
Expenditures FY19 FY20 FY20 Variance Used
General Fund Expenditures Summary
Budgeted Expenditures by Department
For the months ending May 31, 2020 and 2019
Judicial
Probate Court
Personal services 182,524$ 199,497$ 188,160$ 11,337$
Contract services 9,064 9,960 11,001 (1,041)
Materials and supplies 6,701 6,350 4,572 1,778
Total Probate Court 198,288$ 215,807$ 203,733$ 12,074$ 94%
Magistrate Court
Personal services 148,984$ 160,793$ 153,731$ 7,062$
Contract services 3,413 11,850 2,686 9,164
Materials and supplies 923 2,600 1,024 1,576
Total Magistrate Court 153,320$ 175,243$ 157,441$ 17,802$ 90%
Clerk of Court
Personal services 584,134$ 645,142$ 594,439$ 50,703$
Contract services 36,518 55,200 45,661 9,539
Materials and supplies 10,955 17,000 10,522 6,478
Total Clerk of Court 631,607$ 717,342$ 650,622$ 66,720$ 91%
Juvenile Offenders
Contract services 3,951$ 8,000$ 4,380$ 3,620$
Total Juvenile Offenders 3,951$ 8,000$ 4,380$ 3,620$ 55%
Superior Court
Personal services 141,903$ 156,667$ 144,797$ 11,870$
Contract services 88,627 93,180 92,433 747
Materials and supplies 2,341 2,000 1,610 390
Total Superior Court 232,871$ 251,847$ 238,840$ 13,007$ 95%
District Attorney
Personal services 48,052$ 64,799$ 66,864$ (2,065)$
Contract services 144,023 246,881 195,421 51,460
Materials and supplies 7,061 8,200 6,678 1,522
Payment to other agenices 57,816 77,845 59,801 18,044
Total District Attorney 256,952$ 397,725$ 328,764$ 68,961$ 83%
Public Defender
Personal services 50,669$ 55,113$ 50,318$ 4,795$
Contract services 475,722 602,263 477,755 124,508
Materials and supplies 18,123 21,000 18,328 2,672
Total Public Defender 544,514$ 678,376$ 546,400$ 131,976$ 81%
Juvenile Court
Personal services 155,918$ 168,526$ 155,968$ 12,558$
Contract services 87,175 86,830 76,456 10,374
Materials and supplies 456 2,000 211 1,789
Total Juvenile Court 243,549$ 257,356$ 232,634$ 24,722$ 90%
State Court
Personal services 157,985$ 170,550$ 162,383$ 8,167$
Contract services 77,572 90,280 72,575 17,705
Materials and supplies 9,233 9,400 9,167 233
Total State Court 244,790$ 270,230$ 244,124$ 26,106$ 90%
Solicitor
Personal services 135,399$ 147,435$ 139,421$ 8,014$
Materials and supplies 8,708 8,550 8,708 (158)
Total Solicitor 144,108$ 155,985$ 148,130$ 7,855$ 95%
Total Judicial 2,653,951$ 3,127,911$ 2,755,067$ 372,844$ 88%
8
Percentage
Actual Budget Actual Of Budget
Expenditures FY19 FY20 FY20 Variance Used
General Fund Expenditures Summary
Budgeted Expenditures by Department
For the months ending May 31, 2020 and 2019
Public Safety
Sheriff
Personal services 2,761,179$ 3,178,223$ 2,895,219$ 283,004$
Contract services 262,313 299,693 257,107 42,586
Materials and supplies 308,854 353,000 275,561 77,439
Total Sheriff 3,332,346$ 3,830,916$ 3,427,887$ 403,029$ 89%
Jail
Personal services 1,804,350$ 1,977,618$ 1,859,427$ 118,191$
Contract services 777,992 673,353 1,027,668 (354,315)
Materials and supplies 286,358 349,250 338,612 10,638
Capital Expenditures - - - -
Total Jail 2,868,700$ 3,000,221$ 3,225,708$ (225,487)$ 108%
Heat Unit
Personal services 57,627$ 58,055$ 55,121$ 2,934$
Contract services - 1,700 - 1,700
Materials and supplies 13,010 37,000 8,229 28,771
Capital Outlay - - - -
Total Heat Unit 70,637$ 96,755$ 63,350$ 33,405$ 65%
Animal Control
Personal services 235,355$ 275,413$ 284,765$ (9,352)$
Contract services 90,976 104,475 93,129 11,346
Materials and supplies 34,297 51,000 33,915 17,085
Total Animal Control 360,628$ 430,888$ 411,809$ 19,079$ 96%
Coroner
Personal services 11,183$ 13,485$ 13,035$ 450$
Contract services 8,229 12,250 8,731 3,519
Materials and supplies 969 2,400 1,930 470
Total Coroner 20,381$ 28,135$ 23,696$ 4,439$ 84%
Fire Department
Personal services 1,521,171$ 1,720,189$ 1,640,128$ 80,062$
Contract services 116,819 94,408 90,725 3,683
Materials and supplies 166,836 140,075 130,019 10,055
Total Fire Department 1,804,826$ 1,954,672$ 1,860,872$ 93,800$ 95%
Emergency Management
Personal services 108,429$ 98,379$ 90,614$ 7,765$
Contract services 16,841 65,550 26,208 39,342
Materials and supplies 8,003 9,650 9,441 209
Total Emergency Management 133,273$ 173,579$ 126,264$ 47,315$ 73%
Emergency Medical Service
Contract services -$ -$ -$ -$
Materials and supplies - - - -
Payment to other agencies - - - -
Total Emergency Medical Service -$ -$ -$ -$ 0%
Total Public Safety 8,590,792$ 9,515,166$ 9,139,585$ 375,581$ 96%
9
Percentage
Actual Budget Actual Of Budget
Expenditures FY19 FY20 FY20 Variance Used
General Fund Expenditures Summary
Budgeted Expenditures by Department
For the months ending May 31, 2020 and 2019
Recreation and Culture
Recreation Department
Personal services 436,170$ 501,874$ 420,580$ 81,294$
Contract services 174,320 192,480 139,086 53,394
Materials and supplies 259,112 297,300 239,525 57,775
Special Programs 10,236 8,000 24 7,976
Total Recreation Department 879,838$ 999,654$ 799,216$ 200,438$ 80%
Housing & Development
Personal services 412,947$ 438,946$ 421,546$ 17,400$
Contract services 32,094 36,741 26,253 10,488
Materials and supplies 10,182 13,500 13,532 (32)
455,223$ 489,187$ 461,331$ 27,856$ 94%
Planning Commission
Contract services 3,987$ 5,200$ 2,730$ 2,470$
Materials and supplies - - 39 (39)
Total Building Department 3,987$ 5,200$ 2,769$ 2,431$ 53%
Extension Services
Personal services 24,480$ 27,495$ 25,729$ 1,766$
Contract services 67,228 76,225 51,933 24,292
Materials and supplies 9,705 12,000 8,939 3,061
Total Extension Services 101,413$ 115,720$ 86,601$ 29,119$ 75%
Independent Agencies
Board Of Education 331,859$ 361,000$ 306,676$ 54,324$
Mental Health 26,300 30,000 26,300 3,700
Soque River Watershed Association 5,000 5,000 1,000 4,000
Legacy Link 10,450 11,450 11,450 -
County Health Department 182,222 198,788 182,222 16,566
Family & Children Services 59,721 87,300 65,974 21,326
Library System 311,121 316,825 316,825 -
Forestry Commission 7,660 7,660 7,660 -
Total Independent Agencies 934,333$ 1,018,023$ 918,108$ 99,915$ 90%
Total Housing & Development 1,494,956$ 1,628,130$ 1,468,809$ 159,321$ 90%
Total General Fund 19,230,228$ 22,116,021$ 19,954,880$ 2,177,056$ 90%
Planning & Development
Total Planning & Development
10
Percentage
Actual Budget Actual Of Budget
FY19 FY20 FY20 Variance Used
Revenues Jail Fund
Fines, fee & forfeitures 121,042$ 70,000$ 99,152$ (29,152)$
Total Revenues 121,042 70,000 99,152 (29,152) 142%
Expenditures
Small Equipment under $5,000 - - 3,357 (3,357)
Capital Expenditures 14,500 - 57,546 (57,546)
Total Expenditures 14,500 - 60,904 (60,904) 0%
Other Sources and (Uses)
Transfers Out - (70,000) - (70,000)
Appropriated Fund Balance - - - -
Total Other Sources and (Uses) - (70,000) - (70,000) 0%
106,542$ -$ 38,248$ (38,248)$
Revenues Inmate Welfare
Fines, fee & forfeitures 32,134$ 30,000$ 31,598$ (1,598)$
Interest - - - -
Total Revenues 32,134 30,000 31,598 (1,598) 105%
Expenditures
Supplies 43,760 30,000 11,968 18,032
Capital Outlay - - 9,245 (9,245)
Total Expenditures 43,760 30,000 21,213 8,787 71%
Other Sources and (Uses)
Appropriated Fund Balance - - - -
Total Other Sources and (Uses) - - - - 0%
(11,626)$ -$ 10,385$ (10,385)$
Revenues Law Library
Fines, fee & forfeitures 33,288$ 23,200$ 13,661$ 9,539$
Interest 1,970 - 874 (874)$
Total Revenues 35,258 23,200 14,535 8,665 63%
Expenditures
Personal Service 3,000 - 1,800 (1,800)
Materials & Supplies 19,557 6,000 4,750 1,251
Payment to other agencies - - - -
Total Expenditures 22,557 6,000 6,550 (550) 109%
Other Sources and (Uses)
Reserve For Fund Balance - (17,200) - (17,200)
Total Other Sources and (Uses) - (17,200) - (17,200) 0%
12,701$ -$ 7,986$ (7,986)$
Excess (Deficiency) Of Revenue And
Other Sources Over Expenditures And
Other Uses
Excess (Deficiency) Of Revenue And
Other Sources Over Expenditures And
Other Uses
Excess (Deficiency) Of Revenue And
Other Sources Over Expenditures And
Other Uses
Special Revenue Funds
Statement of Revenues Expenditures and Other Sources and Uses Summary
For the months ending May 31, 2020 and 2019
11
Percentage
Actual Budget Actual Of Budget
FY19 FY20 FY20 Variance Used
Special Revenue Funds
Statement of Revenues Expenditures and Other Sources and Uses Summary
For the months ending May 31, 2020 and 2019
Revenues Senior Center
Federal/State Grants 191,559$ 337,588$ 216,098$ 121,490
Client Contributions 7,786 8,800 9,604 (804)
Other 64,512 52,000 50,972 1,028
Total Revenues 263,857 398,388 276,673 121,715 69%
Expenditures
Personal Service 248,030 302,433 269,468 32,965
Contracted Service - 800 359 441
Operating Service 95,354 278,100 93,041 185,059
Capital Expenditures 13,200 - -
Total Expenditures 356,584 581,333 362,868 218,465 62%
Other Sources and (Uses)
Transfer In (Out) to General Fund 176,270 182,945 167,700 15,245
Fund Balance Forward - - - -
Total Other Sources and (Uses) 176,270 182,945 167,700 15,245 92%
83,543$ -$ 81,505$ (81,505)$
Revenues Hotel/Motel Tax
Taxes 89,831$ 90,000$ 74,575$ 15,425$
Total Revenues 89,831 90,000 74,575 15,425 83%
Expenditures
Payment to Other Agencies 35,800 36,000 29,778 6,222
Total Expenditures 35,800 36,000 29,778 6,222 83%
Other Sources and (Uses)
Transfer Out to General Fund (53,700) (54,000) (50,512) (3,488)
Total Other Sources and (Uses) (53,700) (54,000) (50,512) (3,488) 94%
331$ -$ (5,715)$ 5,715$
Excess (Deficiency) Of Revenue And
Other Sources Over Expenditures And
Other Uses
Excess (Deficiency) Of Revenue And
Other Sources Over Expenditures And
Other Uses
12
Percentage
Actual Budget Actual Of Budget
FY19 FY20 FY20 Variance Used
Special Revenue Funds
Statement of Revenues Expenditures and Other Sources and Uses Summary
For the months ending May 31, 2020 and 2019
Revenues
Intergovernmental Grant 87,411$ 226,375$ 137,394$ 88,981$
Fines, fee & forfeitures 19,553 28,417 12,014 16,403
Other - - - -
Total Revenues 106,964 254,792 149,408 105,384 59%
Judicial 119,280 262,792 224,725 38,067
Total Expenditures 119,280 262,792 224,725 38,067 86%
Other Sources and (Uses)
Transfer In DATE - 8,000 7,333 667
Total Other Sources and (Uses) - 8,000 7,333 667 0%
(12,316)$ -$ (67,984)$ 67,984$
Revenues
Fines, fee & forfeitures 151,116$ 158,100$ 123,153$ 34,947$
Intergovernmental Grant 335,023 474,443 398,747 75,696
Other 469 - 458 (458)
Total Revenues 486,608 632,543 522,358 110,185 83%
Judicial 533,812 647,997 550,504 97,493
Total Expenditures 533,812 647,997 550,504 97,493 85%
Other Sources and (Uses)
Fund Balance - 15,454 - 15,454
Transfer Out to General Fund (5,500) - - -
Total Other Sources and (Uses) (5,500) 15,454 - 15,454 0%
(52,704)$ -$ (28,147)$ 28,147$
Excess (Deficiency) Of Revenue And
Other Sources Over Expenditures And
Other Uses
Drug Abuse Treatment /Accountability Court
Family Dependency and Mental Health Court
Excess (Deficiency) Of Revenue And
Other Sources Over Expenditures And
Other Uses
13
Percentage
Actual Budget Actual Of Budget
FY19 FY20 FY20 Variance Used
Special Revenue Funds
Statement of Revenues Expenditures and Other Sources and Uses Summary
For the months ending May 31, 2020 and 2019
Revenues
Charges for Services 648,154$ 737,000$ 668,401$ 68,599$
Intergovernmental 41,118 39,920 - 39,920
Interest 997 500 - 500
Other 6,174 1,500 7,307 (5,807)
Total Revenues 696,442 778,920 675,707 103,213 87%
Expenditures
Personal Services 842,117 1,045,119 810,381 234,738
Contracted Services 347,117 388,534 326,744 61,790
Supplies 28,227 28,700 22,331 6,369
Capital Outlay 207,439 4,500 3,906 594
Debt Service 28,067 47,072 43,149 3,923
Total Expenditures 1,452,966 1,513,925 1,206,510 307,415 80%
Other Sources and (Uses)
Debt Proceeds 207,439 - - -
Appropriated Fund Balance - 143,117 - 143,117
Transfers In General Fund 562,268 591,888 542,564 49,324
Total Other Sources and (Uses) 769,707 735,005 542,564 192,441 74%
13,183$ -$ 11,761$ (11,761)$
Revenues Emergency Medical Services
Taxes 505,480$ 831,668$ 780,942$ 50,726
EMS Billed Services 1,838,832 2,279,000 2,063,145 215,855
Grants 84,333 - 77,291 (77,291)
Other - - 62,513 (62,513)
Total Revenues 2,428,645 3,110,668 2,983,890 126,778 96%
Expenditures
Salaries and Benefits 2,036,370 2,581,618 2,206,783 374,835
Contracted Service 274,877 290,750 236,336 54,414
Operating Service 191,445 238,300 227,970 10,330
Capital - - - -
Co. Subsidy to Hab Med Ctr - - - -
Total Expenditures 2,502,692 3,110,668 2,671,089 439,579 86%
Other Sources and (Uses)
Approprated Fund Balance - - - -
Total Other Sources and (Uses) - - - - 0%
(74,047)$ -$ 312,801$ (312,801)$
Excess (Deficiency) Of Revenue And
Other Sources Over Expenditures And
E-911
Excess (Deficiency) Of Revenue And
Other Sources Over Expenditures And
Other Uses
14
Percentage
Actual Budget Actual Of Budget
FY19 FY20 FY20 Variance Used
Revenues
Interest 62,150$ -$ 1,048$ (1,048)$
Total Revenues 62,150 - 1,048 (1,048) 0%
Expenditures
Capital Outlay 5,092,619 755,904 677,949 77,955
Total Expenditures 5,092,619 755,904 677,949 77,955 90%
Other Sources and (Uses)
Transfers In - General Fund 503,353 755,904 692,912 62,992
Issuance of Capital Leases - - 642,261 (642,261)
Total Other Sources and (Uses) 503,353 755,904 1,335,173 (579,269) 177%
(4,527,117)$ -$ 658,272$ (658,272)$
Excess (Deficiency) Of Revenue And
Other Sources Over Expenditures And
Other Uses
Capital Improvements Fund
Statement of Revenues, Expenditures and Other Uses Summary
For the months ending May 31, 2020 and 2019
15
Percentage
Actual Budget Actual Of Budget
FY19 FY20 FY20 Variance Used
Revenues
Taxes 1,498,554$ 1,490,003$ 1,436,118$ 53,885$
Other Revenue - - 237,446 (237,446)
Total Revenues 1,498,554 1,490,003 1,673,564 (183,561) 112%
Expenditures
Fees 5,851 5,000 7,345 (2,345)$
Debt Service Interest 1,591,893 1,567,510 1,629,462 (61,952)
Debt Service Principal 1,033,162 1,082,875 1,187,812 (104,937)
Total Expenditures 2,630,906 2,655,385 2,824,619 (169,234) 106%
Other Sources and (Uses)
SPLOST VI 1,150,584 1,265,390 1,125,017 140,373
Transfer to Gen Fund - (300,000) - (300,000)
Appropriated Fund Balance - 199,992 - 199,992
Total Other Sources and (Uses) 1,150,584 1,165,382 1,125,017 40,365 97%
18,232$ -$ (26,037)$ 26,037$
Hospital Bonds
Excess (Deficiency) Of Revenue And
Other Sources Over Expenditures And
Other Uses
Statement of Revenues, Expenditures and Other Sources and Uses Summary
For the months ending May 31, 2020 and 2019
16
Percentage
Actual Budget Actual Of Budget
FY19 FY20 FY20 Variance Used
Revenues
SPLOST VI 5,752,919$ -$ 5,625,086$ (5,625,086)$
Interest 31,018 - 16,381 (16,381)
Intergovernmental 5,073,366 - 2,803,064 (2,803,064)
Total Revenues 10,857,774 - 8,444,531 (8,444,531) 0%
Expenditures
Personal Services 171,032 - 149,107 (149,107)
Supplies 221 - 167 (167)
Capital Outlay 7,066,216 - 6,578,940 (6,578,940)
Intergovernmental 1,740,833 - 1,702,151 (1,702,151)
Total Expenditures 8,978,303 - 8,430,364 (8,430,364) 0%
Other Sources and (Uses)
Transfer In (Out) Hospital Debt Service (1,150,584) - (1,125,017) 1,125,017
Total Other Sources and (Uses) (1,150,584) - (1,125,017) 1,125,017 0%
728,887$ -$ (1,110,851)$ 1,110,851$
Excess (Deficiency) Of Revenue And
Other Sources Over Expenditures And
Other Uses
SPLOST VI
Statement of Revenues, Expenditures and Other Sources and Uses Summary
For the months ending May 31, 2020 and 2019
17
Percentage
Actual Budget Actual Of Budget
FY19 FY20 FY20 Variance Used
Revenues
Intergovernmental -$ 100,000$ 363$ 99,638
Charges For Sales and Services 1,440,729 1,540,000 1,617,615 (77,615)
Interest 38,316 19,000 24,231 (5,231)
Micellaneous 18,428 - 30 (30)
Total Revenues 1,497,473 1,659,000 1,642,238 16,762 99%
Expenses
Cost Of Sales And Services 335,496 862,550 501,597 360,953
Personal Services 374,201 436,270 409,045 27,225
Depreciation - - - -
Debt Service 3,061 192,238 15,461 176,777
Total Expenses 712,758 1,491,058 926,103 564,955 62%
Non-operating Revenues (Expenses)
Proceeds From Sale of Assets - - 130,000 (130,000)
Fund Balance Forward - (167,942) - (167,942)
Total Non-operating Revenues (Expenses) - (167,942) 130,000 (167,942) -77%
784,715$ -$ 846,135$ (716,135)$ Change in Net Position
Landfill
For the months ending May 31, 2020 and 2019
Statement of Revenues, Expenses and Other Sources and Uses Summary
18
Percentage
Actual Budget Actual Of Budget
FY19 FY20 FY20 Variance Used
Revenues
Intergovernmental 51,708$ 58,776$ 47,042$ 11,734$
Charges For Sales and Services 37,628 42,000 30,904 11,096
Total Revenues 89,336 100,776 77,946 22,830 77%
Expenses
Cost Of Sales And Services 31,615 33,403 21,134 12,269
Personal Services 89,018 90,402 85,888 4,514
Depreciation - - - -
Capital Expenses - - - -
Total Expenses 120,633 123,805 107,022 16,783 86%
Other Sources and (Uses)
Insurance Proceeds 1,500 - 2,925 (2,925)
Transfer In (Out) General Funds - 23,029 - 23,029
Total Other Sources and (Uses) 1,500 23,029 2,925 20,104 0%
(29,797)$ -$ (26,152)$ 26,152$ Change in Net Position
Transit
For the months ending May 31, 2020 and 2019
Statement of Revenues, Expenses and Other Sources Summary
19
Percentage
Actual Budget Actual Of Budget
FY19 FY20 FY20 Variance Used
Revenues
Fuel Sales 247,986$ 272,000$ 287,702$ (15,702)$
Interest 83 50 33 17
Airport Hangar Rent 38,500 42,000 37,250 4,750.00
Penalty Fee 60 - - -
Airport Rent 7,600 21,600 18,871 2,729
Reimbursement of Utilities 3,904 400 1,443 (1,043)
Other Revenue 1,236 - 2,053 (2,053)
Total Revenues 299,369 336,050 347,352 (11,302) 103%
Expenses
Personal Services - 15,303 9,738 5,565
Contracted Services 63,113 75,690 91,884 (16,194)
Airport Fuel 176,137 189,100 200,882 (11,782)
Supplies 15,263 27,150 16,384 10,766
Special Events 322 1,000 - 1,000
Depreciation - - - -
Capital Expenses 13,750 29,000 60,241 (31,241)
Debt Service 2,104 32,400 - 32,400
Total Expenses 270,689 369,643 379,128 (9,485) 103%
Other Sources and (Uses)
Transfer in (Out) Gen Capital Asset - - - -
Transfer in SPLOST VI - - - -
Transfer In (Out) Other Fund - - - -
Appropriated Fund Balance - 33,593 - 33,593
Total Other Sources and (Uses) - 33,593 - 33,593 0%
28,680$ -$ (31,777)$ 31,777$
Habersham County Airport
Statement of Revenues, Expenses and Other Sources Summary
For the months ending May 31, 2020 and 2019
Change in Net Position
20
Percentage
Actual Budget Actual Of Budget
FY19 FY20 FY20 Variance Used
Revenues
Intergovernmental 300,000$ -$ -$ -
Interest 195 140 8,999 (8,859)
Rent 250 - - -
Micellaneous - - 85 (85)
Total Revenues 300,445 140 9,085 (8,945) 6489%
Expenditures
Contracted Services 27,030 24,900 21,541 3,359
Materials & Supplies 268 - 1,083 (1,083)
Capital Outlay 386,753 33,055 24,144 8,911
Total Expenditures 414,051 57,955 46,769 11,187 81%
Other Sources and (Uses)
Proceeds from Sale of Assets 90,808 100,000 105,000 (5,000)
Reserve for Fund Balance - (42,185) - (42,185)
Total Other Sources and (Uses) 90,808 57,815 105,000 (47,185) 182%
(22,798)$ -$ 67,316$ (67,316)$
Excess (Deficiency) Of Revenue And
Other Sources Over Expenditures And
Other Uses
Industrial Development
Statement of Revenues, Expenditures and Other Sources and Uses Summary
For the months ending May 31, 2020 and 2019
21
