Monthly Financials November 30, 2017

Monthly Financials November 30, 2017

Combining All Fund Revenue, Expenditures & Monthly Financials Table of Contents Budget Comparison 1 Bank Account Balances 2 Summary of Government wide Statement of, Expenditures and Other Sources and Uses Summary 3 General Fund Statement of, Expenditures and Other Sources and Uses Summary... 4 General Fund Expenditures Summary.... 6 Special Revenue Funds Statement of, Expenditures and Other Sources and Uses Summary...... 11 Capital Improvements Fund Statement of, Expenditures and Other Sources and Uses Summary... 15 Debt Service Fund Statement of, Expenditures and Other Sources and Uses Summary... 16 SPLOST VI Statement of, Expenditures and Other Sources and Uses Summary... 17 Enterprise Funds Landfill Statement of, Expenditures and Other Sources and Uses Summary... 18 Transit Statement of, Expenditures and Other Sources and Uses Summary... 19 Habersham County Aiport Statement of, Expenditures and Other Sources and Uses Summary... 20 Component Unit Industrial Development Statement of, Expenditures and Other Sources and Uses Summary... 21

Board of Commissioners Finance Department Monday, December 18, 2017 TO: Board of County Commissioners RE: Monthly Financial Summary November 30, 2017 (unaudited) Budget Comparison: November year-to-date represent 42% of the Fiscal Year. Therefore, expenditures should be less than or equal to 42% of the FY18 Budget. While revenues should be at 42%. Budget to Actual: General Fund collected were 44% of the total budget revenues, while expenditures were at 39% $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 32% Year to Date Revenue & Expenditures Actuals vs. Budget General Fund As of November 30, 2013-2017 34% 38% 36% 36% 34% 34% 44% 37% 39% FY2014 FY2015 FY2016 FY2017 FY2018 Budget Expenditures 1

Habersham County, GA Board of Commissioners Account Balances as of November 30, 2017 General Fund. $ 3,084,400 SPLOST VI $ 1,590,940 Hospital Bond $ 1,315,513 Landfill Funds $ 1,536,447 Development Authority $ 6,963 Emergency 911 Account $ 230,029 Indigent Defense Fund $ 11,560 Juvenile Supervision $ 20,842 Habersham County Airport $ 56,885 Total $ 7,853,579 2

Summary of Government wide Statement of, Expenditures and Other Sources and Uses Summary General Special Enterprise Component Fund Revenue Fund Units Total Taxes $ 7,530,773 $ 207,088 $ - $ - $ 7,737,861 Building Permits 49,818 - - - 49,818 Other Permits 200 - - - 200 Fines, Fee & Forfeitures 350,146 109,859 - - 460,005 Sheriff Services 97,933 - - - 97,933 Prisoner Board 5,180 - - - 5,180 Recreation Fees & Services 185,915 - - - 185,915 Collection Commissions 116,449 - - - 116,449 Other Charges For Services 136,650 243,098 702,649-1,082,397 Intergovernmental 316,538 213,574 56,322-586,434 Interest 11,732 315 4,584 8 16,639 Contributions 11,688 - - - 11,688 Rental Income 34,890-17,000 12,500 64,390 Miscellaneous 59,619 26,218 4,969 249 91,055 Total 8,907,530 800,153 785,523 12,757 10,505,964 Operating Expenditures General Government Judicial Public Safety 2,187,459 13,622 - - 2,201,081 1,117,416 250,052 - - 1,367,468 3,053,241 608,572 - - 3,661,813 Recreation & Culture 341,280 - - - 341,280 Housing & Development 655,900 135,374-36,638 827,912 Enterprise - - 400,165-400,165 Total Operating Expenditures 7,355,295 1,007,621 400,165 36,638 8,799,719 Other Sources & (Uses) Transfer In 23,909 175,499 - - 199,409 Transfer Out (506,437) (23,543) - - (529,980) Total Other Sources & (Uses) (482,528) 151,956 - - (330,571) Excess (Deficiency) Of Revenue And Other Sources Over Expenditures And $ 1,069,707 $ (55,511) $ 385,358 $ (23,880) $ - 3

Taxes General Fund Statement of, Expenditures and Other Sources and Uses Summary Property Taxes $ 2,956,149 $ 11,767,235 $ 4,921,738 $ 6,845,497 Motor Vehicle Tax 499,827 1,196,336 445,886 750,450 Mobile Home Tax 18,250 94,525 12,379 82,146 Timber Tax 2,372 2,568 1,183 1,385 Cost, Penalties, And Interst 27,961 85,000 12,580 72,420 Intangible Tax 99,518 200,000 69,630 130,370 Real Estate Transfer Tax 23,600 50,000 25,144 24,856 Franchise Tax 20,363 87,998 19,125 68,873 Insurance Premium Tax 1,716,692 1,802,526 1,838,518 (35,992) Alcohol Excise Tax 122,735 428,000 176,779 251,221 Occupational Tax 9,007 113,039 7,813 105,226 Other - 10,000-10,000 Total Taxes 5,496,474 15,837,227 7,530,773 8,306,454 48% Building Permits 43,802 120,000 49,818 70,182 Other Permits - - 200 (200) Fines, Fee & Forfeitures 402,183 1,030,600 350,146 680,454 Sheriff Services 77,515 225,500 97,933 127,567 Prisoner Board 3,620 10,000 5,180 4,820 Recreation Fees & Services 209,432 551,000 185,915 365,085 Collection Commissions 173,029 590,000 116,449 473,551 Other Charges For Services 71,691 140,050 136,650 3,400 Intergovernmental 392,367 1,185,886 316,538 869,348 Interest (39,693) 5,000 11,732 (6,732) Contributions 5,524 17,000 11,688 5,312 Rental Income 33,585 95,800 34,890 60,910 Miscellaneous 183 20,150 59,619 (39,469) Total 6,869,711 19,828,213 8,907,530 10,920,683 45% Operating Expenditures General Government Judicial Public Safety 2,174,655 5,801,072 2,187,459 3,613,613 1,036,236 2,954,051 1,117,416 1,836,635 3,073,320 7,728,650 3,053,241 4,675,410 Recreation & Culture 335,160 918,918 341,280 577,638 Housing & Development 634,355 1,579,107 655,900 923,207 Total Operating Expenditures 7,253,727 18,981,798 7,355,295 11,626,503 39% 4

General Fund Statement of, Expenditures and Other Sources and Uses Summary Other Sources & (Uses) Transfer Out - CIP Fund (57,160) (368,382) (334,480) (33,902) Transfer Out - E911 Fund - (522,327) (129,856) (392,471) Transfer Out - Senior Center (12,401) (102,153) (42,102) (60,051) Transfer Out - Transit (9,134) - - - Transfer Out - SPLOST V (40,536) - - - Transfer In - Hotel/Motel 19,997 39,000 20,433 18,567 Transfer In - Fund balance forward (1) - - - Transfer In - Sheriff Fund 2,500 5,683 3,110 2,573 Transfer In - DATE 200 - - - Sale of Assets - 1,000 366 634 Future Debt Service - (200,000) - (200,000) Fund Balance Forward - 300,764-300,764 Total Other Sources & (Uses) (96,535) (846,415) (482,528) (363,887) 57% Other Sources Over Expenditures And Other Uses $ (480,551) $ - $ 1,069,707 $ (1,069,707) 5

General Fund Expenditures Summary Budgeted Expenditures by Department Expenditures General Government Countywide Personal services $ 562 $ 62,700 $ 6,565 $ 56,135 Contract services 477,093 681,850 259,922 421,928 Debt Service 37,980 - - - Total Countywide $ 515,635 $ 744,550 $ 266,486 $ 478,064 36% Commissioners Personal services $ 34,204 $ 84,921 $ 38,888 $ 46,033 Contract services 33,460 169,000 65,307 103,693 Materials and supplies 4,279 13,000 4,657 8,343 Total Commissioners $ 71,943 $ 266,921 $ 108,852 $ 158,069 41% County Manager Personal services $ 64,085 $ 184,462 $ 64,028 $ 120,434 Contract services 3,383 7,200 1,326 5,874 Materials and supplies 1,510 2,500 674 1,826 Total County Manager $ 68,978 $ 194,162 $ 66,029 $ 128,133 34% Finance Personal services $ 87,784 $ 255,062 $ 99,288 $ 155,774 Contract services 2,377 5,000 4,596 404 Materials and supplies 1,699 3,500 2,461 1,039 Total Finance $ 91,860 $ 263,562 $ 106,346 $ 157,216 40% Human Resources Personal services $ 35,037 $ 140,332 $ 56,388 $ 83,944 Contract services 12,242 17,500 4,105 13,395 Materials and supplies 42 1,650 785 865 Total Human Resources $ 47,321 $ 159,482 $ 61,278 $ 98,204 38% Tax Commissioner Personal services $ 112,445 $ 328,735 $ 128,163 $ 200,572 Contract services 17,613 54,360 21,665 32,695 Materials and supplies 2,645 3,500 3,356 144 Total Tax Commissioner $ 132,703 $ 386,595 $ 153,185 $ 233,410 40% Tax Assessors Personal services $ 156,449 $ 470,262 $ 181,736 $ 288,526 Contract services 16,978 73,893 12,754 61,139 Materials and supplies 1,474 5,015 869 4,146 Total Tax Assessors $ 174,901 $ 549,170 $ 195,359 $ 353,811 36% Board of Equalization Contract services $ 486 $ 4,050 $ 203 $ 3,847 Materials and supplies - 300-300 Total Board of Equalization $ 486 $ 4,350 $ 203 $ 4,147 5% County Clerk Personal services $ 19,555 $ 64,001 $ 24,167 $ 39,834 Contract services 576 3,275 1,122 2,153 Materials and supplies 33 300 50 250 Total County Clerk $ 20,163 $ 67,576 $ 25,339 $ 42,237 37% 6

General Fund Expenditures Summary Budgeted Expenditures by Department Expenditures General Government - Continued Elections & Registration Personal services $ 48,606 $ 118,758 $ 39,910 $ 78,848 Contract services 5,348 17,350 6,406 10,944 Materials and supplies 8,539 6,000 2,417 3,583 Total Elections & Registration $ 62,493 $ 142,108 $ 48,733 $ 93,375 34% Facilities Management Personal services $ 144,292 $ 406,985 $ 161,917 $ 245,068 Contract services 83,758 228,827 88,700 140,127 Materials and supplies 76,896 208,246 78,510 129,736 Total Facilities Management $ 304,947 $ 844,058 $ 329,127 $ 514,931 39% Information Technology Personal services $ 47,053 $ 145,695 $ 56,220 $ 89,475 Contract services 21,632 114,515 41,160 73,355 Materials and supplies 7,243 20,650 5,398 15,252 Total Information Technology $ 75,928 $ 280,860 $ 102,777 $ 178,083 37% Fleet Services Personal services $ 95,368 $ 282,587 $ 103,901 $ 178,686 Contract services 2,094 19,760 22,826 (3,066) Materials and supplies 44,102 135,200 69,040 66,160 Total Fleet Services $ 141,565 $ 437,547 $ 195,766 $ 241,781 45% Roads & Bridges Personal services $ 327,818 $ 976,181 $ 405,338 $ 570,843 Contract services 71,716 190,980 62,985 127,995 Materials and supplies 46,936 154,850 59,624 95,226 Capital outlay 19,263 - - - Total Roads & Bridges $ 465,733 $ 1,322,011 $ 527,947 $ 794,064 40% Safety Materials and supplies $ - $ 1,900 $ 32 $ 1,868 Total Safety $ - $ 1,900 $ 32 $ 1,868 2% Contigency Materials and supplies $ - $ 136,220 $ - $ 136,220 Reserve for Classification & Compensation - - - - Total Contigency $ - $ 136,220 $ - $ 136,220 0% Total General Government $ 2,174,655 $ 5,801,072 $ 2,187,459 $ 3,613,613 38% 7

General Fund Expenditures Summary Budgeted Expenditures by Department Expenditures Judicial Probate Court Personal services $ 67,128 $ 182,482 $ 72,562 $ 109,920 Contract services 6,681 20,600 3,232 17,368 Materials and supplies 1,150 5,000 1,427 3,573 Total Probate Court $ 74,959 $ 208,082 $ 77,221 $ 130,861 37% Magistrate Court Personal services $ 57,239 $ 158,335 $ 65,083 $ 93,252 Contract services 3,418 13,250 2,468 10,782 Materials and supplies 377 1,600 137 1,463 Total Magistrate Court $ 61,034 $ 173,185 $ 67,688 $ 105,497 39% Clerk of Court Personal services $ 215,883 $ 628,358 $ 244,422 $ 383,936 Contract services 17,206 60,700 17,225 43,475 Materials and supplies 3,331 17,000 5,242 11,758 Total Clerk of Court $ 236,420 $ 706,058 $ 266,889 $ 439,169 38% Juvenile Offenders Contract services $ - $ 8,000 $ 1,200 $ 6,800 Total Juvenile Offenders $ - $ 8,000 $ 1,200 $ 6,800 15% Superior Court Personal services $ 57,234 $ 159,456 $ 60,321 $ 99,135 Contract services 23,496 79,800 34,700 45,100 Materials and supplies 1,469 4,000 399 3,601 Total Superior Court $ 82,199 $ 243,256 $ 95,420 $ 147,836 39% District Attorney Personal services $ 12,877 $ 13,208 $ 5,533 $ 7,675 Contract services 27,798 173,115 56,705 116,410 Materials and supplies 2,041 9,000 2,160 6,840 Payment to other agenices - 73,000-73,000 Total District Attorney $ 42,716 $ 268,323 $ 64,398 $ 203,925 24% Public Defender Personal services $ 20,331 $ 56,866 $ 21,680 $ 35,186 Contract services 227,271 532,151 216,754 315,397 Materials and supplies 6,225 21,000 5,457 15,543 Total Public Defender $ 253,826 $ 610,017 $ 243,890 $ 366,127 40% Juvenile Court Personal services $ 83,506 $ 222,403 $ 83,651 $ 138,752 Contract services 30,353 84,650 40,009 44,641 Materials and supplies 1,495 2,000 941 1,059 Total Juvenile Court $ 115,354 $ 309,053 $ 124,601 $ 184,452 40% State Court Personal services $ 68,359 $ 174,374 $ 69,463 $ 104,911 Contract services 34,082 88,280 36,468 51,813 Materials and supplies 4,167 9,400 5,000 4,400 Total State Court $ 106,608 $ 272,054 $ 110,930 $ 161,124 41% Solicitor Personal services $ 59,152 $ 147,473 $ 60,429 $ 87,044 Materials and supplies 3,958 8,550 4,750 3,800 Total Solicitor $ 63,110 $ 156,023 $ 65,179 $ 90,844 42% Total Judicial $ 1,036,236 $ 2,954,051 $ 1,117,416 $ 1,836,635 38% 8

General Fund Expenditures Summary Budgeted Expenditures by Department Expenditures Public Safety Sheriff Personal services $ 972,082 $ 2,732,820 $ 1,080,994 $ 1,651,826 Contract services 121,904 262,315 100,506 161,809 Materials and supplies 166,477 273,000 152,627 120,373 Total Sheriff $ 1,260,464 $ 3,268,135 $ 1,334,127 $ 1,934,008 41% Jail Personal services $ 607,570 $ 1,657,068 $ 645,807 $ 1,011,261 Contract services 236,041 564,390 329,025 235,365 Materials and supplies 53,544 126,000 58,674 67,326 Total Jail $ 897,155 $ 2,347,458 $ 1,033,506 $ 1,313,952 44% Heat Unit Personal services $ 22,124 $ 52,835 $ 22,250 $ 30,585 Contract services - 1,200-1,200 Materials and supplies 3,719 32,700 4,362 28,338 Total Heat Unit $ 25,843 $ 86,735 $ 26,612 $ 60,123 31% Animal Control Personal services $ 66,339 $ 211,198 $ 85,496 $ 125,702 Contract services 25,009 70,475 38,694 31,781 Materials and supplies 17,766 51,000 18,435 32,565 Total Animal Control $ 119,114 $ 332,673 $ 142,625 $ 190,048 43% Coroner Personal services $ 3,963 $ 11,955 $ 3,963 $ 7,992 Contract services 5,720 13,325 2,621 10,704 Materials and supplies 497 2,600 650 1,950 Total Coroner $ 10,180 $ 27,880 $ 7,235 $ 20,645 26% Fire Department Personal services $ 394,496 $ 1,255,025 $ 500,972 $ 754,053 Contract services 27,311 71,830 37,790 34,040 Materials and supplies 45,259 120,500 56,812 63,688 Total Fire Department $ 467,065 $ 1,447,355 $ 595,574 $ 851,781 41% Emergency Management Personal services $ 28,685 $ 80,599 $ 33,474 $ 47,125 Contract services 4,937 125,215 8,261 116,954 Materials and supplies 3,520 12,600 8,056 4,544 Total Emergency Management $ 37,142 $ 218,414 $ 49,791 $ 168,623 23% Emergency Medical Service Contract services $ 32,149 $ - $ - $ - Materials and supplies 36,012 - - - Payment to other agencies 188,197 - (136,229) 136,229 Total Emergency Medical Service $ 256,358 $ - $ (136,229) $ 136,229 0% Total Public Safety $ 3,073,320 $ 7,728,650 $ 3,053,241 $ 4,675,410 40% 9

General Fund Expenditures Summary Budgeted Expenditures by Department Expenditures Recreation and Culture Recreation Department Personal services $ 171,005 $ 458,698 $ 181,067 $ 277,631 Contract services 48,660 183,070 56,230 126,840 Materials and supplies 115,292 274,250 103,960 170,290 Payment to other agenices 204 2,900 23 2,877 Total Recreation Department $ 335,160 $ 918,918 $ 341,280 $ 577,638 37% Housing & Development Planning & Development Personal services $ 162,039 $ 470,206 $ 177,535 $ 292,671 Contract services 13,047 36,721 14,463 22,258 Materials and supplies 4,184 12,744 5,291 7,453 Total Planning & Development $ 179,270 $ 519,671 $ 197,288 $ 322,383 38% Planning Commission Contract services $ 1,519 $ 7,800 $ 1,271 $ 6,530 Materials and supplies - 100-100 Total Building Department $ 1,519 $ 7,900 $ 1,271 $ 6,630 16% Extension Services Personal services $ 8,025 $ 26,265 $ 12,623 $ 13,642 Contract services 21,712 70,737 26,658 44,079 Materials and supplies 4,733 12,000 4,552 7,448 Total Extension Services $ 34,469 $ 109,002 $ 43,834 $ 65,168 40% Independent Agencies Board Of Education $ 146,074 $ 332,500 $ 122,576 $ 209,924 Mental Health 13,150 26,300 13,150 13,150 Soque River Watershed Association 5,000 5,000-5,000 Legacy Link 4,725 10,450 5,225 5,225 County Health Department 82,828 198,788 99,394 99,394 Family & Children Services 17,756 63,200 16,382 46,818 Library System 141,732 297,896 148,948 148,948 Forestry Commission 7,832 8,400 7,832 568 Total Independent Agencies $ 419,097 $ 942,534 $ 413,507 $ 529,027 44% Total Housing & Development $ 634,355 $ 1,579,107 $ 655,900 $ 923,207 42% Total General Fund $ 7,253,727 $ 18,981,798 $ 7,355,295 $ 11,626,503 39% 10

Special Revenue Funds Statement of Expenditures and Other Sources and Uses Summary Jail Fund Fines, fee & forfeitures $ 24,627 $ 55,000 $ 28,950 $ 26,050 Total 24,627 55,000 28,950 26,050 53% Expenditures Contigency - 55,000-55,000 Total Expenditures - 55,000-55,000 0% $ 24,627 $ - $ 28,950 $ (28,950) Inmate Welfare Fines, fee & forfeitures $ 75,025 $ 145,000 $ 10,727 $ 134,273 Interest - - - - Total 75,025 145,000 10,727 134,273 7% Expenditures Supplies 71,167 145,000 7,421 137,579 Capital Outlay - - - - Total Expenditures 71,167 145,000 7,421 137,579 5% $ 3,857 $ - $ 3,305 $ (3,305) Law Library Fines, fee & forfeitures $ 14,662 $ 23,200 $ 9,771 $ 13,430 Interest 134-304 $ (304) Total 14,796 23,200 10,075 13,125 43% Expenditures Personal Service 1,000 - - - Materials & Supplies 6,016 13,500 4,869 8,631 Payment to other agencies - - - - Total Expenditures 7,016 13,500 4,869 8,631 36% Reserve For Fund Balance - (9,700) - (9,700) Total - (9,700) - (9,700) 0% $ 7,780 $ - $ 5,206 $ (5,206) 11

Special Revenue Funds Statement of Expenditures and Other Sources and Uses Summary Senior Center Federal/State Grants $ 54,026 $ 264,407 $ 62,375 202,032 Client Contributions - 8,500 3,492 5,008 Other 27,006 44,856 25,489 19,367 Total 81,032 317,763 91,357 226,406 29% Expenditures Personal Service 86,206 252,812 102,227 150,585 Contracted Service - 675-675 Operating Service 23,142 241,429 33,147 208,282 Total Expenditures 109,348 494,916 135,374 359,542 27% Transfer In (Out) to General Fund 12,401 102,153 42,102 60,051 Fund Balance Forward - 75,000-75,000 Total 12,401 177,153 42,102 135,051 24% $ (15,915) $ - $ (1,916) $ 1,916 Hotel/Motel Tax Taxes $ 33,328 $ 65,000 $ 34,055 $ 30,945 Total 33,328 65,000 34,055 30,945 52% Expenditures Payment to Other Agencies 13,331 26,000 13,622 12,378 Total Expenditures 13,331 26,000 13,622 12,378 52% Transfer Out to General Fund (19,997) (39,000) (20,433) (18,567) Total (19,997) (39,000) (20,433) (18,567) 52% $ - $ - $ - $ - 12

Special Revenue Funds Statement of Expenditures and Other Sources and Uses Summary Family Dependency Court Intergovernmental Grant $ 18,777 $ 143,367 $ 19,139 $ 124,228 Fines, fee & forfeitures 3,408 10,085 6,122 3,963 Other - - - - Total 22,185 153,452 25,261 128,191 16% Judicial 26,064 161,953 29,553 132,400 Total Expenditures 26,064 161,953 29,553 132,400 18% Transfer In DATE - 8,501 3,542 4,959 Total - 8,501 3,542 4,959 0% $ (3,879) $ - $ (750) $ 750 Drug Abuse Treatment /Accountability Court Fines, fee & forfeitures $ 69,614 $ 159,803 $ 54,291 $ 105,512 Intergovernmental Grant 84,401 455,529 132,060 323,469 Other - - - - Total 154,015 615,332 186,351 428,981 30% Judicial 186,899 609,649 208,209 401,440 Total Expenditures 186,899 609,649 208,209 401,440 34% Fund Balance - - - - Transfer Out to General Fund (2,700) (5,683) (3,110) (2,573) Total (2,700) (5,683) (3,110) (2,573) 55% $ (35,584) $ - $ (24,969) $ 24,969 13

Special Revenue Funds Statement of Expenditures and Other Sources and Uses Summary Charges for Services $ 276,857 $ 596,000 $ 239,606 $ 356,394 Intergovernmental - 37,630-37,630 Interest 11-11 (11) Other 616 1,800 729 1,071 Total 277,484 635,430 240,346 395,084 38% Expenditures Personal Services 297,937 891,533 329,938 561,595 Contracted Services 116,614 326,100 84,220 241,880 Supplies 9,888 27,500 9,158 18,342 Capital Outlay - 4,500 855 3,645 Debt Service 7,551 18,124 7,551 10,573 Total Expenditures 431,990 1,267,757 431,723 836,034 34% Fund Balance - 110,000-110,000 Transfers In General Fund - 522,327 129,855.51000 392,471 Total - 632,327 129,856 502,471 21% E-911 $ (154,506) $ - $ (61,521) $ 61,521 Hospital Services Taxes $ - $ 397,853 $ 173,033 224,820 Total - 397,853 173,033 224,820 43% Expenditures Contracted Service - 60,149 21,795 38,354 Operating Service - 105,210 38,807 66,403 Co. Subsidy to Hab Med Ctr - 232,494 116,247 116,247 Total Expenditures - 397,853 176,849 221,004 44% $ - $ - $ (3,816) $ 3,816 14

Capital Improvements Fund Statement of, Expenditures and Summary Interest $ - $ - $ - $ - Micellaneous - - - - Total - - - - 0% Expenditures Capital Outlay 96,907 368,382 334,480 33,902 Total Expenditures 96,907 368,382 334,480 33,902 91% Transfers In - General Fund 57,160 368,382 334,480 33,902 Issuance of Capital Leases - - - - Fund Balance - - - - Total 57,160 368,382 334,480 33,902 91% $ (39,747) $ - $ - $ - 15

Hospital Bonds Statement of, Expenditures and Other Sources and Uses Summary Taxes $ 287,478 $ 1,095,683 $ 503,204 $ 592,479 Other Revenue - - - - Total 287,478 1,095,683 503,204 592,479 46% Expenditures Fees 3,419 3,500 3,419 $ 81 Debt Service Interest 802,778 1,612,156 800,611 811,545 Debt Service Principal - 971,390 47,840 923,550 Total Expenditures 806,197 2,587,046 851,869 1,735,177 33% Proceeds From Contracts Payable - - - - SPLOST VI 459,634 1,153,239 381,826 771,413 Appropriated Fund Balance - 338,124-338,124 Total 459,634 1,491,363 381,826 1,109,537 26% $ (59,085) $ - $ 33,160 $ (33,160) 16

SPLOST VI Statement of, Expenditures and Other Sources and Uses Summary SPLOST VI $ 1,831,469 $ - $ 1,909,129 $ (1,909,129) Interest 802-4,003 (4,003) Intergovernmental 578,527-2,929,521 (2,929,521) Miscellaneous - - - - Total 2,410,798-4,842,653 (4,842,653) 0% Expenditures Personal Services 39,610-80,849 (80,849) Supplies 101 - - - Capital Outlay 2,894,286-5,200,022 (5,200,022) Intergovernmental 554,203 - - - Total Expenditures 3,488,199-5,280,871 (5,280,871) 0% Proceeds From Sale Of Assets - - - - Transfer In (Out) Hospital Debt Service (366,294) - - - Total (366,294) - - - 0% $ (1,443,694) $ - $ (438,218) $ 438,218 17

Intergovernmental $ - $ - $ 44,070 (44,070) Charges For Sales and Services 437,330 999,000 537,020 461,981 Interest (29,965) 15,000 4,582 10,418 Micellaneous 384-160 (160) Total 407,748 1,014,000 585,831 428,169 58% Expenses Landfill Statement of, Expenses and Other Sources and Uses Summary Cost Of Sales And Services 125,623 504,140 91,225 412,915 Personal Services 128,185 335,525 132,294 203,231 Depreciation - 125,000-125,000 Debt Service 4,272 185,444 4,416 181,028 Total Expenses 258,081 1,150,109 227,936 922,173 20% Non-operating (Expenses) Appropriated Fund Balance - 136,109-136,109 Total Non-operating (Expenses) - 136,109-136,109 0% Change in Net Position $ 149,668 $ - $ 357,896 $ (357,896) 18

Transit Statement of, Expenses and Other Sources Summary For the months November 30, 2017 and 2016 Intergovernmental $ - $ 54,100 $ 12,252 $ 41,848 Charges For Sales and Services 15,114 48,107 16,894 31,213 Total 15,114 102,207 29,145 73,062 29% Expenses Cost Of Sales And Services 11,290 30,400 14,664 15,736 Personal Services 24,874 71,807 28,673 43,134 Depreciation - - - - Capital Expenses 81 - - - Total Expenses 36,246 102,207 43,337 58,870 42% Transfer In (Out) General Funds 9,134 - - - Total 9,134 - - - 0% Change in Net Position $ (11,997) $ - $ (14,192) $ 14,192 19

Habersham County Airport Statement of, Expenses and Other Sources Summary For the months November 30, 2017 and 2016 Fuel Sales $ 120,729 $ 231,600 $ 148,736 $ 82,864 Interest 2-2 (2) Airport Hangar Rent 18,400 33,600 14,000 19,600.00 Penalty Fee - - - - Airport Rent 3,000 7,200 3,000 4,200 Reimbursement of Utilities 510 1,816 2,037 (221) Total 142,641 274,216 167,774 106,442 61% Expenses Contracted Services 26,471 66,992 30,090 36,902 Airport Fuel 93,800 800 283 517 Supplies 2,456 193,135 98,519 94,616 Total Expenses 122,726 260,927 128,892 132,035 49% Transfer In (Out) Other Fund - - 2,772 (2,772) Fund Balance Forwared - 13,289-13,289 Total - 13,289 2,772 10,517 21% Change in Net Position $ 19,915 $ - $ 41,654 $ (36,110) 20

Industrial Development Statement of, Expenditures and Other Sources and Uses Summary Interest $ 11 $ 25 $ 8 $ 17 Rent - 30,000 12,500 17,500 Micellaneous 249 1,200 249 951 Total 260 31,225 12,757 18,468 41% Expenditures Contracted Services 2,845 8,000 3,720 4,280 Materials & Supplies 1,327 4,000 1,737 2,263 Capital Outlay 1,588 173,779 21,155 152,624 Debt Service 2,005 24,061 10,025 14,036 Total Expenditures 7,765 209,840 36,638 173,202 17% Proceeds from Sale of Assets 101,000 50,000-50,000 Appropriated Fund Balance - 128,615-128,615 Total - 178,615-178,615 0% $ (7,505) $ - $ (23,880) $ 23,880 21