Monthly Financials May 31, 2016

Transcription

1 Monthly Financials May 31, 2016

2 Combining All Fund Revenue, & Other Uses Monthly Financials Table of Contents Budget Comparison 1 Bank Account Balances 2 Summary of Government wide Statement of, and Other Sources and Uses Summary 3 General Fund Statement of, and Other Sources and Uses Summary... 4 General Fund Summary Special Revenue Funds Statement of, and Other Sources and Uses Summary Capital Improvements Fund Statement of, and Other Sources and Uses Summary Debt Service Fund Statement of, and Other Sources and Uses Summary SPLOST VI Statement of, and Other Sources and Uses Summary Enterprise Funds Landfill Statement of, and Other Sources and Uses Summary Transit Statement of, and Other Sources and Uses Summary Habersham County Aiport Statement of, and Other Sources and Uses Summary Component Unit Industrial Development Statement of, and Other Sources and Uses Summary Airport Authority Statement of, and Other Sources and Uses Summary... 23

3 Board of Commissioners Finance Department Monday, June 20, 2016 TO: Board of County Commissioners RE: Monthly Financial Summary May 31, 2016 (unaudited) Budget Comparison: May year-to-date represent 92% of the Fiscal Year. Therefore, expenditures should be less than or equal to 92% of the FY16 Budget. While revenues should be at 92%. Budget to Actual: General Fund collected were 94.54% of the total budget revenues, while expenditures were at 88.48% $24,000,000 $23,000,000 $22,000,000 $21,000,000 $20,000,000 $19,000,000 $18,000,000 $17,000,000 $16,000,000 $15,000,000 $14,000,000 $13,000,000 $12,000,000 $11,000,000 $10,000,000 $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 Year to Date Revenue & Actuals vs. Budget General Fund As of May 31, % 96.32% 88.23% 90.89% 92.53% 83.58% 97.30% 86.18% 94.54% FY2012 FY2013 FY2014 FY2015 FY % Budget

4 Habersham County, GA Board of Commissioners Account Balances as of May 31, 2016 General Fund. $ 6,305,108 SPLOST V $ 1,721,853 SPLOST VI $ 1,577,265 Hospital Bond $ 1,439,440 Landfill Funds $ 1,541,420 SPLOST IV $ 4,066 Development Authority $ 19,992 Emergency 911 Account $ 243,150 Indigent Defense Fund $ 10,829 Juvenile Supervision $ 17,371 Habersham County Airport $ 17,217 Total $ 12,897,713

5 Summary of Government wide Statement of, and Other Sources and Uses Summary General Special Enterprise Component Fund Revenue Fund Units Total Taxes $ 14,730,414 $ 58,799 $ - $ - $ 14,789,212 Building Permits 109, ,482 Other Permits Fines, Fee & Forfeitures 944, , ,280,339 Fire Protection Sheriff Services 169, ,651 Prisoner Board 17, ,986 Recreation Fees & Services 408, ,384 Collection Commissions 515, ,576 Other Charges For Services 136, , , ,527 1,815,785 Intergovernmental 663, ,234 28,860-1,167,471 Interest 90, , ,413 Contributions 9, ,162 Forfeitures Rental Income 77,327-8,600 6,500 92,427 Miscellaneous 108,313 45,219 30,198 1, ,747 Total 17,981,461 1,507,839 1,054, ,066 20,682,637 Operating General Government Judicial Public Safety 4,938,207 23, ,961,727 2,306, , ,478,065 6,937,673 1,471, ,408,821 Recreation & Culture 736, ,435 Housing & Development 1,345, , ,568 1,717,778 Enterprise , ,055 Total Operating 16,264,567 1,902, , ,568 19,036,881 Other Sources & (Uses) Transfer In 370, ,573 13,395-1,279,439 Transfer Out (909,399) (35,279) - - (944,678) Appropriated Fund Balance Total Other Sources & (Uses) (539,359) 544,294 13, ,761 Excess (Deficiency) Of Revenue And Other Sources Over $ 1,177,535 $ 149,441 $ 333,611 $ 3,499 $ -

6 Taxes General Fund Statement of, and Other Sources and Uses Summary Property Taxes $ 11,147,962 $ 11,100,000 $ 10,966,921 $ 133,079 Motor Vehicle Tax 1,197,477 1,400,000 1,117, ,299 Mobile Home Tax 108, , ,779 (72,219) Timber Tax 3,231-2,388 (2,388) Cost, Penalties, And Interst 90, ,000 73,087 46,913 Intangible Tax 136, , ,005 (3,005) Real Estate Transfer Tax 40,146 36,000 57,371 (21,371) Franchise Tax 71,813 95,000 67,053 27,947 Insurance Premium Tax 1,506,466 1,613,000 1,613,190 (190) Alcohol Excise Tax 355, , ,304 31,696 Occupational Tax 111, , ,614 6,386 Other - 9,000-9,000 Total Taxes 14,769,496 15,168,560 14,730, , % Building Permits 67,392 70, ,482 (39,482) Other Permits Fines, Fee & Forfeitures 1,007,533 1,020, ,658 75,442 Fire Protection Sheriff Services 159, , ,651 22,349 Prisoner Board 28,120 40,000 17,986 22,014 Recreation Fees & Services 432, , ,384 65,244 Collection Commissions 536, , ,576 74,424 Other Charges For Services 241, , ,150 24,050 Intergovernmental 951, , , ,040 Interest 51,217 55,200 90,979 (35,779) Contributions 11,797 19,500 9,162 10,338 Rental Income 65,422 78,165 77, Miscellaneous 50,907 78, ,313 (29,835) Total 18,373,218 18,808,249 17,981, , % Operating General Government Judicial Public Safety 4,826,071 5,814,676 4,938, ,469 2,565,765 2,686,677 2,306, ,242 6,072,173 7,532,431 6,937, ,758 Recreation & Culture 760, , , ,501 Housing & Development 1,393,959 1,459,779 1,345, ,963 Total Operating 15,618,032 18,359,499 16,264,567 2,094, %

7 General Fund Statement of, and Other Sources and Uses Summary Other Sources & (Uses) Transfer Out - CIP Fund (264,053) (418,000) (316,431) (101,569) Transfer Out - Hospital Bonds (274,961) Transfer Out - E911 Fund (409,716) (467,488) (453,525) (13,964) Transfer Out - Senior Center - (151,258) (126,048) (25,210) Transfer Out - Transit Fund (23,059) (14,613) (13,395) (1,218) Transfer Out - Mountain NCIS (2,390) Transfer Out - IT Transfer In - SPLOST IV Transfer In - SPLOST VI Transfer In - Hotel/Motel 36,491 36,000 35, Transfer In - Transit Transfer In - Fund balance forward Transfer In - Drug Abuse Tmnt & Ed - 133,866 66,933 66,933 Transfer In - Sheriff Fund 26, Transfer In - Public Utiliites Transfer In - Landfill Issuance of contracts payable 274, Sale of Assets 22, , ,828 (40,578) Fund Balance Forward - 205, ,492 Total Other Sources & (Uses) (613,593) (448,751) (539,359) 90, % Other Sources Over And Other Uses $ 2,141,593 $ - $ 1,177,535 $ (1,177,535)

8 General Fund Summary Budgeted by Department General Government Countywide Personal services $ 61,302 $ 61,500 $ 50,602 $ 10,898 Contract services 637, , ,163 57,337 Materials and supplies 13,285 1, Debt Service - 132, ,444 27,556 Total Countywide $ 712,022 $ 1,029,000 $ 932,559 $ 96, % Commissioners Personal services $ 71,848 $ 77,764 $ 75,850 $ 1,914 Contract services 66,150 69,000 67,916 1,084 Materials and supplies 14,884 10,500 11,762 (1,262) Total Commissioners $ 152,882 $ 157,264 $ 155,529 $ 1, % County Manager Personal services $ 131,945 $ 139,094 $ 148,220 $ (9,126) Contract services 4,281 6,900 5,354 1,546 Materials and supplies 2,729 3,300 3,874 (574) Total County Manager $ 138,956 $ 149,294 $ 157,448 $ (8,154) % Finance Personal services $ 193,833 $ 241,264 $ 216,463 $ 24,801 Contract services 2,734 5,950 4,175 1,775 Materials and supplies 2,054 3,750 3,765 (15) Total Finance $ 198,621 $ 250,964 $ 224,403 $ 26, % Human Resources Personal services $ 108,070 $ 124,538 $ 117,019 $ 7,519 Contract services 2,093 5,331 3,615 1,716 Materials and supplies ,484 (1,134) Total Human Resources $ 110,707 $ 130,219 $ 122,118 $ 8, % Tax Commissioner Personal services $ 268,943 $ 310,968 $ 277,773 $ 33,195 Contract services 47,030 50,660 52,017 (1,357) Materials and supplies 6,367 3,500 6,097 (2,597) Total Tax Commissioner $ 322,340 $ 365,128 $ 335,887 $ 29, % Tax Assessors Personal services $ 359,956 $ 427,256 $ 402,977 $ 24,279 Contract services 51,728 71,665 58,740 12,925 Materials and supplies 3,710 4,200 3, Total Tax Assessors $ 415,394 $ 503,121 $ 465,124 $ 37, % Board of Equalization Salaries & Benefits $ - $ - $ - $ - Contract services 2,388 4,850 2,684 2,166 Materials and supplies Total Board of Equalization $ 2,415 $ 5,150 $ 2,904 $ 2, % County Clerk Personal services $ 73,507 $ 48,816 $ 46,109 $ 2,707 Contract services 14,017 8,085 8,099 (14) Materials and supplies (196) Total County Clerk $ 88,069 $ 57,101 $ 54,603 $ 2, %

9 General Fund Summary Budgeted by Department General Government - Continued Engineer Personal services $ 65,284 $ - $ - $ - Contract services 12, Materials and supplies Total Engineer $ 77,447 $ - $ - $ % Elections & Registration Personal services $ 88,793 $ 109,107 $ 103,572 $ 5,535 Contract services 11,375 19,100 20,151 (1,051) Materials and supplies 9,963 20,000 17,133 2,867 Total Elections & Registration $ 110,130 $ 148,207 $ 140,856 $ 7, % Facilities Management Personal services $ 297,363 $ 344,596 $ 338,463 $ 6,133 Contract services 189, , ,120 32,345 Materials and supplies 202, , ,854 29,327 Total Facilities Management $ 688,918 $ 798,242 $ 730,436 $ 67, % Information Technology Personal services $ 110,381 $ 122,419 $ 102,404 $ 20,015 Contract services 79,249 93,174 92, Materials and supplies 12,993 24,300 14,469 9,831 Total Information Technology $ 202,623 $ 239,893 $ 209,115 $ 30, % Fleet Services Personal services $ 200,615 $ 250,993 $ 215,061 $ 35,932 Contract services 14,322 15,140 16,257 (1,117) Materials and supplies 101, ,700 89,914 60,786 Total Fleet Services $ 316,460 $ 416,833 $ 321,232 $ 95, % Roads & Bridges Personal services $ 892,905 $ 923,542 $ 822,839 $ 100,703 Contract services 135, , ,704 46,514 Materials and supplies 259, , ,993 80,407 Capital outlay - 6,000 6,255 (255) Total Roads & Bridges $ 1,288,822 $ 1,313,160 $ 1,085,791 $ 227, % Safety Contract services $ - $ - $ - $ - Materials and supplies 264 1, Total Safety $ 264 $ 1,100 $ 201 $ % Contigency Materials and supplies $ - $ 250,000 $ - $ - Total Contigency $ - $ 250,000 $ - $ % Total General Government $ 4,826,071 $ 5,814,676 $ 4,938,207 $ 625, %

10 General Fund Summary Budgeted by Department Judicial Accountability Court Personal services $ 72,894 $ - $ - $ - Contract services 187, Materials and supplies 5, Payments to other agencies Total Accountability Court $ 265,274 $ - $ - $ % Probate Court Personal services $ 126,913 $ 159,135 $ 137,216 $ 21,919 Contract services 23,505 20,400 20,434 (34) Materials and supplies 6,157 5,000 5,363 (363) Total Probate Court $ 156,574 $ 184,535 $ 163,013 $ 21, % Magistrate Court Personal services $ 191,614 $ 165,606 $ 133,712 $ 31,894 Contract services 12,997 19,585 4,841 14,744 Materials and supplies 2,322 1, Total Magistrate Court $ 206,933 $ 186,791 $ 139,353 $ 47, % Clerk of Court Personal services $ 524,372 $ 600,490 $ 509,927 $ 90,563 Contract services 56,947 61,600 33,899 27,701 Materials and supplies 16,192 31,100 12,144 18,956 Capital outlay Total Clerk of Court $ 597,510 $ 693,190 $ 555,970 $ 137, % Juvenile Offenders Contract services $ 1,950 $ 8,000 $ 4,300 $ 3,700 Total Juvenile Offenders $ 1,950 $ 8,000 $ 4,300 $ 3, % Superior Court Personal services $ 133,782 $ 147,940 $ 139,300 $ 8,640 Contract services 74,015 83,300 77,816 5,484 Materials and supplies 2,190 4,500 3,290 1,210 Total Superior Court $ 209,987 $ 235,740 $ 220,406 $ 15, % District Attorney Personal services $ 30,533 $ 50,456 $ 50,880 $ (424) Contract services 79,663 85,000 81,891 3,109 Materials and supplies 7,385 9,000 5,097 3,903 Payment to other agenices - 74,000 36,902 37,098 Total District Attorney $ 117,581 $ 218,456 $ 174,769 $ 43, % Public Defender Personal services $ 46,875 $ 53,763 $ 50,188 $ 3,575 Contract services 310, , ,100 34,476 Materials and supplies 13,691 14,200 14,916 (716) Total Public Defender $ 371,149 $ 439,539 $ 402,203 $ 37, % Juvenile Court Personal services $ 192,115 $ 215,264 $ 187,816 $ 27,448 Contract services 69,052 76,250 70,264 5,986 Materials and supplies 1,786 2,000 1, Total Juvenile Court $ 262,952 $ 293,514 $ 259,546 $ 33, %

11 General Fund Summary Budgeted by Department Judicial - Continued State Court Personal services $ 152,091 $ 171,138 $ 157,480 $ 13,658 Contract services 72,755 88,920 75,150 13,771 Materials and supplies 9,166 9,400 9,957 (557) Total State Court $ 234,012 $ 269,458 $ 242,586 $ 26, % Solicitor Personal services $ 133,134 $ 148,904 $ 135,579 $ 13,325 Materials and supplies 8,708 8,550 8,708 (158) Total Solicitor $ 141,842 $ 157,454 $ 144,287 $ 13, % Total Judicial $ 2,565,765 $ 2,686,677 $ 2,306,435 $ 380, % Public Safety Sheriff Personal services $ 2,123,793 $ 2,436,590 $ 2,271,173 $ 165,417 Contract services 174, , ,443 1,347 Materials and supplies 291, , ,188 50,162 Total Sheriff $ 2,589,897 $ 2,968,730 $ 2,751,804 $ 216, % Jail Personal services $ 1,237,886 $ 1,514,588 $ 1,401,353 $ 113,235 Contract services 476, , ,614 13,906 Materials and supplies 117, , ,341 9,159 Total Jail $ 1,832,457 $ 2,193,608 $ 2,057,308 $ 136, % Heat Unit Personal services $ 43,412 $ 54,586 $ 54,975 $ (389) Contract services - 1,200-1,200 Materials and supplies 21,068 17,660 14,953 2,707 Total Heat Unit $ 64,480 $ 73,446 $ 69,928 $ 3, % Animal Control Personal services $ 121,790 $ 155,613 $ 146,881 $ 8,732 Contract services 39,673 49,578 47,278 2,300 Materials and supplies 30,492 37,400 36, Total Animal Control $ 191,954 $ 242,591 $ 230,603 $ 11, % Coroner Personal services $ 9,127 $ 12,224 $ 9,114 $ 3,110 Contract services 5,887 11,625 9,846 1,779 Materials and supplies 1,271 2,850 1,589 1,261 Total Coroner $ 16,285 $ 26,699 $ 20,550 $ 6, % Fire Department Personal services $ 800,795 $ 1,064,291 $ 952,469 $ 111,822 Contract services 43,501 63,485 57,248 6,237 Materials and supplies 108, ,700 93,713 12,987 Total Fire Department $ 952,368 $ 1,234,476 $ 1,103,430 $ 131, % Emergency Management Personal services $ 32,547 $ 35,876 $ 35,575 $ 301 Contract services 8,998 37,810 38,038 (228) Materials and supplies 8,547 12,050 8,607 3,443 Total Emergency Management $ 50,092 $ 85,736 $ 82,220 $ 3, %

12 General Fund Summary Budgeted by Department Public Safety - Continued Emergency Medical Service Contract services $ 37,430 $ 67,781 $ 58,521 $ 9,260 Materials and supplies 98, ,582 92,341 33,241 Payment to other agencies 239, , ,968 42,815 Total Emergency Medical Service $ 374,640 $ 707,146 $ 621,830 $ 85, % Total Public Safety $ 6,072,173 $ 7,532,431 $ 6,937,673 $ 594, % Recreation and Culture Recreation Department Personal services $ 366,880 $ 398,112 $ 363,545 $ 34,567 Contract services 142, , ,640 37,663 Materials and supplies 246, , ,108 55,473 Payment to other agenices 4,167 2,940 1,142 1,798 Total Recreation Department $ 760,064 $ 865,936 $ 736,435 $ 57, % Housing & Development Economic Development Personal services $ 78,183 $ - $ - $ - Contract services 30, Materials and supplies 1, Total Economic Development $ 109,382 $ - $ - $ % Code Enforcement Personal services $ 53,693 $ - $ - $ - Contract services 4, Materials and supplies 3, Total Code Enforcement $ 61,472 $ - $ - $ % Senior Center Contract services $ 840 $ - $ - $ - Materials and supplies 16, Payment to other agenices 143, Total Senior Center $ 160,746 $ - $ - $ % Planning & Development Personal services $ 193,404 $ 419,690 $ 367,814 $ 51,876 Contract services 20,421 75,722 53,195 22,527 Materials and supplies 3,985 17,947 13,585 4,362 Capital Outlay - - 8,710 (8,710) Total Planning & Development $ 217,811 $ 513,359 $ 443,304 $ 70, % Planning Commission Contract services $ 2,619 $ 4,500 $ 3,851 $ 649 Materials and supplies Total Building Department $ 2,619 $ 4,600 $ 3,914 $ % Water & Sewer Authority Contract services $ 473 $ - $ - $ - Materials and supplies Total Water & Sewer Authority $ 473 $ - $ - $ %

13 General Fund Summary Budgeted by Department Housing & Development - Continued Extension Services Personal services $ 20,330 $ 23,000 $ 20,864 $ 2,136 Contract services 53,800 66,875 57,620 9,255 Materials and supplies 11,082 7,750 10,206 (2,456) Total Extension Services $ 85,212 $ 97,625 $ 88,690 $ 8, % Independent Agencies Board Of Education $ 247,532 $ 295,000 $ 286,929 $ 8,071 Mental Health 24,754 25,259 25,259 - Soque River Watershed Association Legacy Link - 8,450 4,725 3,725 County Health Department 182, , ,222 16,566 Family & Children Services 25,537 39,200 33,276 5,924 Library System 267, , ,166 - Forestry Commission 7,832 7,832 7,832 - Total Independent Agencies $ 756,244 $ 844,195 $ 809,909 $ 34, % Total Housing & Development $ 1,393,959 $ 1,459,779 $ 1,345,817 $ 113, % Total General Fund $ 15,618,032 $ 18,359,499 $ 16,264,567 $ 1,771, %

14 Special Revenue Funds Statement of and Other Sources and Uses Summary Jail Fund Fines, fee & forfeitures $ 51,269 $ 46,500 $ 45,785 $ 715 Total 51,269 46,500 45, % Contigency - 46,500-46,500 Total - 46,500-46, % Other Sources Over $ 51,269 $ - $ 45,785 $ (45,785) Inmate Welfare Fines, fee & forfeitures $ 101,716 $ 145,000 $ 124,939 $ 20,061 Interest (347) Total 101, , ,286 19, % Supplies 101, , ,159 26,841 Capital Outlay Total 101, , ,159 26, % Other Sources Over $ 392 $ - $ 7,128 $ (7,128) Law Library Fines, fee & forfeitures $ 24,214 $ 23,200 $ 23,396 $ (196) Interest $ (309) Total 24,462 23,200 23,705 (505) % Personal Service Materials & Supplies 13,000 6,000 13,327 (7,327) Payment to other agencies Total 13,000 6,000 13,327 (7,327) % Other Sources and (Uses) Reserve For Fund Balance - (17,200) - (17,200) Total Other Sources and (Uses) - (17,200) - (17,200) 0.00% Other Sources Over $ 11,463 $ - $ 10,378 $ (10,378)

15 Special Revenue Funds Statement of and Other Sources and Uses Summary Senior Center Federal/State Grants $ - $ 211,454 $ 198,060 13,394 Client Contributions - 7,700 4,559 3,141 Other - 96,200 42,418 53,782 Total - 315, ,036 70, % Personal Service - 217, ,088 38,042 Contracted Service Operating Service - 248,982 56, ,130 Total - 466, , , % Other Sources and (Uses) Transfer In (Out) to General Fund - 151, ,048 25,210 Total Other Sources and (Uses) - 151, ,048 25, % Other Sources Over $ - $ - $ 134,691 $ (134,691) Hotel/Motel Tax Taxes $ 60,819 $ 60,000 $ 58,799 $ 1,201 Total 60,819 60,000 58,799 1, % Payment to Other Agencies 24,327 24,000 23, Transfer Out to General Fund 36,491 36,000 35, Total 60,819 60,000 58,799 1, % Other Sources and (Uses) Transfer Out to General Fund Total Other Sources and (Uses) % Other Sources Over $ (0.0) $ - $ - $ -

16 Special Revenue Funds Statement of and Other Sources and Uses Summary Family Dependency Court Intergovernmental Grant $ - $ 46,750 $ 32,911 $ 13,839 Fines, fee & forfeitures - 1,800-1,800 Total - 48,550 32,911 15, % Judicial - 48,550 40,144 8,406 Total - 48,550 40,144 8, % Other Sources and (Uses) Fund Balance Transfer Out to General Fund Total Other Sources and (Uses) % Other Sources Over $ - $ - $ (7,233) $ 7,233 Drug Abuse Treatment /Accountability Court Fines, fee & forfeitures $ 38,018 $ 24,000 $ 141,561 $ (117,561) Intergovernmental Grant - 461, , ,387 Other - 2,000-2,000 Total 38, , , , % Judicial - 487, , ,519 Total - 487, , , % Other Sources and (Uses) Fund Balance Transfer Out to General Fund (26,583) Total Other Sources and (Uses) (26,583) #DIV/0! Other Sources Over $ 11,435 $ - $ (41,307) $ 41,307

17 Special Revenue Funds Statement of and Other Sources and Uses Summary Charges for Services $ 584,091 $ 705,500 $ 587,665 $ 117,835 Intergovernmental 44,913-47,342 (47,342) Interest Other ,000 2,801 32,199 Total 629, , , , % Personal Services 731, , ,710 86,948 Contracted Services 256, , ,473 18,532 Supplies 35,935 28,800 18,609 10,191 Capital Outlay 19,025 4,500 4,954 (454) Debt Service 16,613 18,125 16,613 1,512 Total 1,059,779 1,208,088 1,091, , % Other Sources and (Uses) Transfer Out - IT & Communications Trust Issuance of capital leases Transfers In General Fund 409, , ,525 13,964 Total Other Sources and (Uses) 409, , ,525 13, % E-911 Other Sources Over $ (20,309) $ - $ - $ -

18 Capital Improvements Fund Statement of, and Other Uses Summary Interest $ - $ - $ - $ - Micellaneous Total % Capital Outlay 313, , , ,569 Total 313, , , , % Other Sources and (Uses) Transfers In - General Fund 264, , , ,569 Issuance of Capital Leases Fund Balance Total Other Sources and (Uses) 264, , , , % Other Sources Over $ (49,754) $ - $ - $ -

19 Hospital Bonds Statement of, and Other Sources and Uses Summary Property Taxes - Hospital Bond $ 660,433 $ 645,000 $ 681,266 $ (36,266) SPLOST VI - 1,060, , ,103 Total 660,433 1,705,000 1,599, , % Debt Service - 1,705, , ,818 Total - 1,705, , , % Other Sources Over $ 660,433 $ - $ 688,980 $ (688,980)

20 SPLOST VI Statement of, and Other Sources and Uses Summary SPLOST VI $ 366,100 $ - $ 2,282,809 $ (2,282,809) Interest 7-2,733 (2,733) Intergovernmental - - 4,029,573 (4,029,573) Miscellaneous ,747 (222,747) Total 366,107-6,537,862 (6,537,862) 0.00% Personal Services ,320 (264,320) Capital Outlay - - 6,397,023 (6,397,023) Total - - 6,661,343 (6,661,343) 0.00% Other Sources Over $ 366,107 $ - $ (123,481) $ 123,481

21 Landfill Statement of, and Other Sources and Uses Summary Charges For Sales and Services $ 851,128 $ 910,000 $ 859,665 $ 50,335 Interest 15,391 10,000 30,720 (20,720) Micellaneous 74,687-30,198 (30,198) Total 941, , ,584 (584) % Cost Of Sales And Services 659, , , ,581 Personal Services 259, , ,469 14,562 Depreciation - 120,000 14, ,269 Debt Service - 56,965-56,965 Total 919,128 1,106, , , % Other Sources and (Uses) Transfer Out - IT & Communications Trust Transfer In (Out) General Fund Appropriated Fund Balance - 186, ,941 Total Other Sources and (Uses) - 186, , % Other Sources Over And Other Uses $ 22,078 $ - $ 379,019 $ (379,019)

22 Transit Statement of, and Other Sources Summary For the months May 31, 2016 and 2015 Intergovernmental $ 27,823 $ 41,593 $ 28,860 $ 12,733 Charges For Sales and Services 23,087 33,910 29,041 4,869 Total 50,910 75,503 57,900 17, % Cost Of Sales And Services 24,481 23,531 22, Personal Services 43,316 61,863 53,034 8,829 Depreciation Capital 3,957 4,722 4, Total 71,753 90,116 80,069 10, % Other Sources and (Uses) Transfer In (Out) General Fund 23,059 14,613 13,395 1,218 Total Other Sources and (Uses) 23,059 14,613 13,395 1, % Other Sources Over And Other Uses $ 2,216 $ - $ (8,774) $ 8,774

23 Habersham County Airport Statement of, and Other Sources Summary For the months May 31, 2016 and 2015 Fuel Sales $ - $ 135,000 $ 67,178 $ 67,822 Interest Airport Rent - 7,400 8,600 (1,200) Total - 142,450 75,787 66, % Contracted Services - 13,940 45,496 (31,556) Airport Fuel - 97,000 63,940 33,060 Supplies - 3,500 2, Total - 114, ,422 2, % Other Sources and (Uses) Transfer In (Out) General Fund Appropriated Fund Balance - 28,010-28,010 Total Other Sources and (Uses) - 28,010-28, % Other Sources Over And Other Uses $ - $ - $ (36,635) $ 36,635

24 Industrial Development Statement of, and Other Sources and Uses Summary Interest $ 36 $ - $ 23 $ (23) Rent 23,580 28,000-28,000 Contributions 20, Micellaneous 1,099-1,016 (1,016) Total 44,715 28,000 1,040 26, % Contracted Services 11,009 8,380 9,765 (1,385) Materials & Supplies 3,075 3,600 3,809 (209) Capital Outlay 21,040-1,450 (1,450) Debt Service 104,444 16,020-16,020 Total 139,568 28,000 15,023 12, % Other Sources and (Uses) Fund Balance Transfer In From General Fund Total Other Sources and (Uses) % Other Sources Over $ (94,853) $ - $ (13,984) $ 13,984

25 Airport Authority Statement of, and Other Sources and Uses Summary FY15 FY16 FY16 Variance Change Rent $ 14,250 $ 16,800 $ 6,500 $ 10,300 Fuel Sales 105, ,527 $ (131,527) Debt Proceeds 27, $ - Total 147,466 16, ,027 (121,227) % Contracted Services 7,515 4,800 3,023 1,777 Materials and supplies 115,477 10, ,521 (106,646) Deb Total 122,992 15, ,544 (104,869) % Other Sources and (Uses) Fund Balance Transfer In From General Fund Debt Service (19,424) (1,125) - (1,125) Total Other Sources and (Uses) (19,424) (1,125) - (1,125) 0.00% Other Sources Over $ 5,051 $ - $ 17,482 $ (17,482)