MONTHLY FINANCIAL STATUS REPORT FOR THE PERIOD ENDED NOVEMBER 30, 2018 (UNAUDITED)

MONTHLY FINANCIAL STATUS REPORT FOR THE PERIOD ENDED NOVEMBER 30, 2018 (UNAUDITED)

M E M O R A N D U M TO: FROM: Charlotte Nash, Chairman District Commissioners Glenn Stephens, County Administrator Phil Hoskins, Deputy County Administrator Maria Woods CFO/Director of Financial Services DATE: January 3, 2019 SUBJECT: Monthly Financial Report for the Period Ended November 30, 2018 This report, which includes unaudited information for the fiscal year through November 2018 is prepared by the Department of Financial Services as a summary of revenues and expenditures for all County operating funds. The primary purpose of this monthly report is to provide timely information regarding year-to-date financial performance. This report includes: Executive Summary Page 2 Financial Summaries by Fund Page 10 Adjustments by Fund Schedule Page 52 1

EXECUTIVE SUMMARY This report begins with a brief overview of financial activity causing noteworthy variances from a yearover-year or budget versus actual perspective. The overview is followed by a discussion of notable events that occurred in November and early December including the continuation of fiscal year 2019 budget preparation. Highlights from this activity as well as an update on residential and commercial property tax appeals are discussed below. A summary of recurring monthly financial trends is also presented. Separate discussions for the General Fund, Service District Funds, and Water and Sewer Operating Funds are provided on pages 4 9, followed by financial summaries for each of Gwinnett County s operating funds and a budget adjustments schedule for both revenues and appropriations. Overview of Financial Variances Intergovernmental revenues across all tax-related funds are currently understated due to a delay in posting state taxes imposed on real estate deeds as the courts transition to new software. Transportation expenses in the Local Transit Operating Fund are up approximately $1.3 million, or 16.7 percent, over last year, primarily due to increases in contributions to the Renewal and Extension Fund for the purchase of land and future capital needs. Residential and Commercial Property Tax Appeals Notices of Assessment for the 2018 tax year for residential and commercial properties were mailed on April 6, 2018 (with additional notices for corrective matters as needed). During the associated appeal periods, taxpayers filed 8,397 residential and commercial real property tax appeals, a 32 percent decrease from the number of real property appeals filed last year. As of December 12, 2018, 96.17 percent of the appeals have been settled. 2019 Preparation Commission Chairman Charlotte Nash presented a $1.8 billion proposed budget for fiscal year 2019 during a briefing on Tuesday, November 27, 2018. The proposed operating budget, excluding transfers between funds, is up about 4.6 percent over 2018. Much of the increase in the operating budget is related to increased personnel costs as the County adds necessary personnel and addresses compensation issues. The proposal includes a $1.38 billion operating budget and $434 million for capital improvements, including SPLOST-funded projects. Commissioners held a public hearing on Monday, December 10, 2018, at the Gwinnett Justice and Administration Center to receive comments on the proposed budget. The Board adopted the fiscal year 2019 budget on Thursday, January 3, 2019. 2

RECURRING MONTHLY FINANCIAL TRENDS Total tax revenues across all tax-related funds are approximately $24.6 million, or 5.3 percent, higher than this same time last year. The year-over-year increase is primarily attributable to an improving digest characterized by rising home values and new construction. Investment income across all operating funds is up approximately $3.5 million, or 58.7 percent, compared to this same time last year. This is primarily due to increased interest rates and additional funds available to invest. The Tourism Fund reflects a $3.4 million increase in expenses compared to this same time last year. The increase is primarily due to a $5 million transfer to capital for the expansion of the civic center. The increase is partially offset by a decrease in expenses related to a bond refunding transaction in early 2017 a $1.99 million transfer was made from the Tourism Fund to the Stadium Fund to complete that transaction. Consequently, the Stadium Fund currently shows a $1.99 million decrease in other financing sources revenue and a $2.4 million decrease in stadium operations expenses compared to last year. Charges for services in the Stormwater Operating Fund are coming in approximately $2.5 million, or 8 percent, lower than this same time last year. In 2018, the City of Peachtree Corners began providing stormwater services, thereby causing the County to lose the portion of stormwater fee revenues associated with the City of Peachtree Corners. Miscellaneous revenue in the Administrative Support Fund is down $950,700, or 74.9 percent, compared to this same time last year due to the relocation of the Division of Family and Children Services (DFCS) from One Justice Square to its new location at 95 Constitution Boulevard. The County no longer receives rental income for the space at One Justice Square. 3

GENERAL FUND (PAGE 10) The General Fund accounts for all County revenues and expenditures that are not restricted to, or accounted for, in other funds. The County s General Fund supports services that benefit stakeholders, businesses, and residents countywide, such as sheriff, jail, courts, correctional facility, tax commissioner, health and human services, transportation, and elections. GENERAL FUND 2018 YTD REVENUES BY CATEGORY Property Taxes: 85.97% Other Taxes: 1.61% Intergovernmental: 1.07% Charges for Services: 8.97% Fines and Forfeitures: 1.11% Investment Income: 0.57% Miscellaneous: 0.70% Licenses and Permits, Contributions and Donations, and Other Financing Sources are too small to appear in the chart. Tax revenues in the General Fund are up approximately $12.9 million, or 5.5 percent, over this same time last year, primarily due to a $5.2 million increase in real property taxes and a $7.2 million increase in motor vehicle taxes. The increase in motor vehicle taxes is primarily due to an increase in the local government share of title ad valorem taxes (TAVT) from 45.61 percent to 51.58 percent. law requires the Department of Revenue to evaluate local tax revenues from the prior year to determine the percentage of TAVT that will be distributed to state and local governments for the current calendar year. Licenses and permits are up approximately $167,800, or 79.4 percent, due to an increase in utility rightof-way permits, which telecommunications providers pay for access to the County s right-of-way. In preparation of the Super Bowl coming to Atlanta in 2019, 5G wireless technology service is being expanded into Gwinnett County. This technology requires the installation of new mini cell towers, which has resulted in increases in utility right-of-way permits. Charges for services are up approximately $1.9 million, or 8.1 percent, compared to this same time last year, primarily due to increased court revenues in the Sheriff s Office resulting from the relocation of a major registered agent to Gwinnett County. Fines and forfeitures reflect a $212,000, or 6.3 percent, decrease compared to this same time last year. The year-over-year decline is primarily attributable to a reduction in probation fine collections. Other financing sources are up approximately $348,400 over this same time last year. The increase is primarily due to a grant received from the Department of Community Affairs to offset the cost of exempting the airport s jet fuel sales from sales tax. The sale of surplus property located at Campbell Road has also contributed to the year-over-year increase. 4

GENERAL FUND BUDGET VS. ACTUAL BY DEPARTMENT NOVEMBER 2017 2018 YTD EXPENDITURES Sheriff Non-Departmental Judiciary Community Services Subsidies Transportation Corrections District Attorney Tax Commissioner Community Services Clerk of Court Financial Services Juvenile Court Community Services - Elections Solicitor General Probate Court County Administration Police Services Board of Commissioners Planning and Development Support Services 2017 ACTUAL 2018 ACTUAL 2018 BUDGET: 11/12THS OR 92% OF ANNUAL BUDGET $- $10 $20 $30 $40 $50 $60 $70 $80 $90 MILLIONS Non-departmental expenditures in the General Fund are up approximately $8.7 million, or 34.4 percent, over this same time this year. This is primarily due to increases in contributions to capital. Community Services Subsidies are over budget based on the percentage of the fiscal year that has lapsed, which is primarily due to the timing of when subsidy payments and payments to other agencies are made. Community Services subsidy payments are generally paid quarterly. As of the date of this report, all Community Services subsidy recipients have received four quarterly subsidies for 2018. 5

DEVELOPMENT & ENFORCEMENT SERVICES DISTRICT FUND (PAGE 13) The Development and Enforcement Services District Fund is used to account for the revenues and expenditures attributable to the Development and Enforcement Services District. This district includes all properties within unincorporated Gwinnett County. The County is responsible for providing short-term planning and code enforcement services within this district. DEVELOPMENT AND ENFORCEMENT SERVICES DISTRICT FUND 2018 YTD REVENUES BY CATEGORY Property Taxes: 56.62% Other Taxes: 0.63% Licenses and Permits: 34.06% Charges for Services: 4.87% Investment Income: 1.19% Other Financing Sources: 2.63% Intergovernmental and Miscellaneous revenues are too small to appear in the chart. Revenues in the Development and Enforcement Services District Fund are up approximately $998,300, or 8.6 percent, over this same time last year as development in the county continues to grow at a moderate pace. Licenses and permits (building permits) and charges for services (development permits) are up $605,600 and $35,800, respectively. A $285,200 increase in property taxes is also contributing to the increase. DEVELOPMENT AND ENFORCEMENT SERVICES DISTRICT FUND BUDGET VS. ACTUAL BY DEPARTMENT NOVEMBER 2017 2018 YTD EXPENDITURES Planning and Development 2017 ACTUAL Police Services 2018 ACTUAL Non-Departmental $- $1 $2 $3 $4 $5 $6 $7 $8 2018 BUDGET: 11/12THS OR 92% OF ANNUAL BUDGET MILLIONS 6

FIRE AND EMERGENCY MEDICAL SERVICES DISTRICT FUND (PAGE 14) The Fire and Emergency Medical Services District Fund is used to account for the revenues and expenditures attributable to the Fire and Emergency Medical Services District. This district includes all properties within unincorporated Gwinnett County and all cities except Loganville. Gwinnett County is responsible for providing fire and emergency medical protection within this district. The City of Loganville operates its own fire department, but residents and businesses continue to receive County-provided emergency medical services. FIRE AND EMERGENCY MEDICAL SERVICES DISTRICT FUND 2018 YTD REVENUES BY CATEGORY Property Taxes: 82.82% Other Taxes: 0.93% Licenses and Permits: 0.72% Intergovernmental: 0.48% Charges for Services: 11.96% Investment Income: 0.48% Other Financing Sources: 2.61% Contributions and Donations and Miscellaneous revenues are too small to appear in the chart. FIRE AND EMERGENCY MEDICAL SERVICES DISTRICT FUND BUDGET VS. ACTUAL BY DEPARTMENT NOVEMBER 2017 2018 YTD EXPENDITURES Fire and Emergency Services 2017 ACTUAL Non-Departmental 2018 ACTUAL Planning and Development $- $20 $40 $60 $80 $100 $120 MILLIONS 2018 BUDGET: 11/12THS OR 92% OF ANNUAL BUDGET Fire and Emergency Services expenditures in the Fire and Emergency Services District Fund are up approximately $6.1 million, or 6.7 percent, compared to this same time last year. The year-over-year increase is primarily attributable to new positions added during the 2018 budget process, salary increases, and increases in overtime. 7

POLICE SERVICES DISTRICT FUND (PAGE 16) The Police Services District Fund accounts for the revenues and expenditures attributable to the Police Services District. This district includes all properties within unincorporated Gwinnett County and cities that do not operate their own police departments (Berkeley Lake, Buford, Grayson, Dacula, Peachtree Corners, Rest Haven, and Sugar Hill). Gwinnett County is responsible for providing police protection within this district. POLICE SERVICES DISTRICT FUND 2018 YTD REVENUES BY CATEGORY Property Taxes: 32.45% Other Taxes: 16.61% Insurance Premium Taxes: 33.05% Franchise Fees: 5.65% Licenses and Permits: 3.25% Charges for Services: 1.00% Fines and Forfeitures: 5.55% Investment Income: 0.79% Miscellaneous: 0.41% Other Financing Sources: 1.24% Intergovernmental revenues are too small to appear in the chart. The other taxes category in the chart above includes occupation taxes and excise taxes on beer, wine, distilled spirits, and mixed drinks. Insurance premium taxes reflect a $2.9 million, or 8 percent, increase over last year. Insurance premium taxes are collected and distributed annually, typically in October, by the State Insurance Commissioner on the basis of population formulas. POLICE SERVICES DISTRICT FUND BUDGET VS. ACTUAL BY DEPARTMENT NOVEMBER 2017 2018 YTD EXPENDITURES Police Services 2017 ACTUAL Non-Departmental Recorder's Court 2018 ACTUAL Clerk of Recorder's Court Planning and Development Solicitor General 2018 BUDGET: 11/12THS OR 92% OF ANNUAL BUDGET $- $10 $20 $30 $40 $50 $60 $70 $80 $90 $100 MILLIONS Police Services expenditures in the Police Services District Fund are up approximately $12.5 million, or 16.2 percent, over this same time last year, primarily due to new positions added during the 2018 budget process, salary increases, and an increase in the transfer to capital vehicles. 8

WATER & SEWER OPERATING FUND (PAGE 45) The Water and Sewer Operating Fund supports the operation, maintenance, and capital improvement of the water and sewer system. WATER AND SEWER OPERATING FUND NOVEMBER 2017 2018 YTD REVENUES AND EXPENSES 2017 ACTUAL Operating Revenues 2018 ACTUAL Operating Expenses $- $50 $100 $150 $200 $250 $300 $350 2018 BUDGET: 11/12THS OR 92% OF ANNUAL BUDGET MILLIONS Year-to-date Water and Sewer Operating Fund revenues are approximately $6.9 million, or 2.3 percent, higher than this time last year. This is primarily attributable to a 1.2 percent year-over-year increase in water consumption, as well as increases in system development charge revenues. Although revenues are higher than this same time last year, they are approximately $491,100, or 0.16 percent, under budget based on the percentage of the fiscal year that has lapsed. This is due to a combination of factors. Revenues are coming in under budget due to lower than expected water retail, water wholesale, sewer wholesale, and conservation surcharge revenues. These revenues are being partially offset by higher than expected water reconnect, water base, sewer retail, and system development charge revenues. Year-to-date Water and Sewer Operating Fund expenses are approximately $19.7 million, or 6.6 percent, higher than this same time last year. The year-over-year increase in operating expenses is primarily attributable to increases in the transfer to the Water and Sewer Renewal and Extension capital fund. This fund is used for major repairs, renovations, expansions, facilities, future development of the water and sewer system, and the acquisition of new and replacement equipment. New positions added during the 2018 budget process and salary increases are also contributing to the increase in expenses. Although year-to-date expenses are higher than this time last year, they are approximately $23.1 million, or 6.8 percent, under budget based on the percentage of the fiscal year that has lapsed. The variance is primarily attributable to conservative budgeting, fluctuations in variable costs such as chemicals and utilities, and lower than expected expenses related to professional services and contracted repair and maintenance services. 9

General Fund (001) The General Fund is the primary tax and operating fund for all County revenues and expenditures that are not accounted for in other funds. Annual as of as of as of Fund Balance January 1 $ 154,167,882 $ 154,167,882 $ 154,167,882-100.00% $ Revenues: Taxes $ 246,171,202 $ 246,171,202 $ 249,830,184 101.49% $ 236,897,663 95.30% Licenses and Permits 363,300 363,300 379,170 104.37% 211,358 78.22% Intergovernmental 3,584,798 3,584,798 3,044,719 84.93% 2,962,584 84.37% Charges for Services 27,327,754 27,327,754 25,591,831 93.65% 23,683,752 95.16% Fines and Forfeitures 4,303,648 4,303,648 3,157,301 73.36% 3,369,324 85.29% Investment Income 866,413 866,413 1,616,953 186.63% 1,159,118 191.27% Contributions and Donations 60,000 62,800 26,623 42.39% 32,494 24.59% Miscellaneous 965,695 999,195 1,994,530 199.61% 1,489,072 147.87% Other Financing Sources 165,000 209,194 557,881 266.68% 209,510 94.89% Revenues without Use of Fund Balance 283,807,810 283,888,304 286,199,192 100.81% 270,014,875 95.35% Revenue Reserves 9,000,000 9,000,000 Use of Fund Balance 27,423,845 27,485,455 TOTAL REVENUES $ 320,231,655 $ 320,373,759 $ 286,199,192 89.33% $ 270,014,875 93.08% Appropriations: Board of Commissioners $ 1,291,193 $ 1,291,193 $ 969,310 75.07% $ 902,150 74.07% County Administration 2,303,160 2,304,160 1,617,427 70.20% 1,223,353 67.44% Financial Services 10,409,954 10,376,868 8,920,326 85.96% 7,861,717 86.30% Tax Commissioner 13,227,125 13,227,125 11,657,306 88.13% 11,033,087 87.96% Transportation 21,311,135 21,108,777 17,672,843 83.72% 16,084,733 84.25% Planning and Development 698,508 681,275 559,636 82.15% 508,208 79.91% Police Services 2,220,116 2,220,116 1,905,621 85.83% 1,564,063 78.13% Corrections 17,581,177 17,410,630 15,571,132 89.43% 13,990,597 87.24% Community Services 12,257,181 12,025,106 10,718,241 89.13% 9,766,151 84.50% Community Services Subsidies: 23,093,531 23,093,531 22,951,151 99.38% 22,096,528 99.24% Atlanta Regional Commission 995,814 995,814 985,400 98.95% 966,810 100.00% Board of Health 1,564,391 1,564,391 1,564,391 100.00% 1,564,391 100.00% Coalition for Health & Human Services 235,088 235,088 235,088 100.00% 235,088 100.00% Dept of Family & Children's Services 660,638 660,638 660,638 100.00% 660,638 100.00% Forestry 8,698 8,698 8,698 100.00% 8,698 100.00% Gwinnett Sexual Assault Center 175,000 175,000 175,000 100.00% 175,000 100.00% Indigent Medical 225,000 225,000 225,000 100.00% 225,000 100.00% Library In-House Services 759,805 759,805 627,839 82.63% 541,806 76.23% Library Subsidy 17,700,800 17,700,800 17,700,800 100.00% 16,950,800 100.00% Mental Health 768,297 768,297 768,297 100.00% 768,297 100.00% Total Community Services Subsidies 23,093,531 23,093,531 22,951,151 99.38% 22,096,528 99.24% Community Services - Elections 7,892,250 7,838,683 4,975,719 63.48% 2,146,200 80.16% Juvenile Court 8,026,992 8,933,534 7,925,621 88.72% 7,548,392 87.88% 10

General Fund (001) The General Fund is the primary tax and operating fund for all County revenues and expenditures that are not accounted for in other funds. Annual as of as of as of Sheriff 90,766,098 91,918,384 80,777,147 87.88% 75,050,365 86.11% Clerk of Court 10,631,232 10,631,232 9,065,677 85.27% 8,848,265 85.04% Judiciary 20,945,067 27,278,667 24,434,878 89.58% 23,019,376 88.59% Probate Court 2,797,379 2,989,379 2,447,493 81.87% 2,178,476 84.55% District Attorney 15,281,202 15,281,202 13,200,493 86.38% 12,015,367 88.56% Solicitor General 5,450,717 5,453,217 4,252,090 77.97% 3,856,192 79.89% Support Services - 23,104 23,104 100.00% Non-Departmental: 54,047,638 46,287,576 33,749,688 72.91% - 66.27% Bicentennial Celebration 500,000 500,000 237,917 47.58% 4,279 4.28% Contingency 1,591,192 1,591,192 Contribution to Airport 25,000 25,000 18,361 100.00% Contribution to Capital 14,984,593 14,984,593 13,735,877 91.67% 4,201,725 91.65% Contribution to Local Transit 9,467,537 10,402,537 9,461,718 90.96% 10,521,870 82.61% Grant Match 200,000 200,000 Gwinnett Hospital Authority 1,000,000 1,000,000 1,000,000 100.00% 1,000,000 100.00% Homelessness Initiative 500,000 500,000 64,644 12.93% Medical Examiner 1,321,138 1,321,138 1,200,161 90.84% 1,321,493 96.73% Motor Vehicle Contribution 9,449,046 9,449,046 4,751,075 50.28% 4,570,822 47.74% Partnership Gwinnett 500,000 500,000 400,000 80.00% 400,000 80.00% Pauper Burial 205,000 205,000 77,404 37.76% 85,832 41.87% Reserves - Compensation 450,000 450,000 Reserves - Court Interpreters 840,000 173,900 Reserves - Court Reporters 2,400,000 250,000 Reserves - Fuel/Parts 105,000 105,000 Reserves - Indigent Defense 5,000,000 335,000 Reserves - Inmate Housing 100,000 100,000 Reserves - Judicial 200,000 200,000 Reserves - Pension 200,000 200,000 Reserves - Prisoner Medical 1,750,000 536,038 800 MHZ Maintenance 2,556,299 2,556,299 2,263,399 88.54% 2,502,632 85.71% Other Governmental Agencies 502,333 502,333 489,238 97.39% 486,286 97.07% Other Miscellaneous 200,500 200,500 68,256 34.04% 85,058 62.39% Total Non-Departmental 54,047,638 46,287,576 33,749,689 72.91% 25,198,358 66.27% TOTAL APPROPRIATIONS $ 320,231,655 $ 320,373,759 $ 273,394,904 85.34% $ 244,891,578 84.42% Projected Fund Balance December 31 $ 117,744,037 $ 117,682,427 166,972,170 141.88% 25,123,297-363.88% Fund Balance as of Report Date $ 154,167,882 $ 154,167,882 $ 166,972,170-108.31% $ 25,123,297-11

2003 G.O. Bond Debt Service Fund (951) The 2003 General Obligation Bond Debt Service Fund accounts for the accumulation of resources for, and the payment of, general long-term debt principal and interest related to the 2003 detention center construction bonds. Principal and interest are paid in January and interest only is paid again in July. Annual as of as of as of Fund Balance January 1 $ 15,988,289 $ 15,988,289 $ 15,988,289-100.00% $ Revenues: Taxes $ 477,718 $ 477,718 $ 489,608 102.49% $ 684,580 1,249.90% Intergovernmental 37,730 93.96% Investment Income 75,000 75,000 189,897 253.20% 122,501 - Revenues without Use of Fund Balance 552,718 552,718 679,505 122.94% 844,811 889.98% Use of Fund Balance 3,698,032 3,698,032 TOTAL REVENUES $ 4,250,750 $ 4,250,750 $ 679,505 15.99% $ 844,811 19.80% Appropriations: Debt Service $ 4,250,750 $ 4,250,750 $ 4,248,550 99.95% $ 4,265,621 100.00% TOTAL APPROPRIATIONS $ 4,250,750 $ 4,250,750 $ 4,248,550 99.95% $ 4,265,621 100.00% Projected Fund Balance December 31 $ 12,290,257 $ 12,290,257 12,419,244 101.05% (3,420,810) 82.02% Fund Balance as of Report Date $ 15,988,289 $ 15,988,289 $ 12,419,244-77.68% $ (3,420,810) - 12

Development & Enforcement District Fund (104) The Development and Enforcement Services District Fund is used to account for the revenues and expenditures attributable to the Development and Enforcement Services District. Gwinnett County is responsible for providing short-term planning and code enforcement services within this district. This District includes all properties within unincorporated Gwinnett County. Annual as of as of as of Fund Balance January 1 $ 10,119,058 $ 10,119,058 $ 10,119,058-100.00% $ Revenues: Taxes $ 6,894,282 $ 6,894,282 $ 7,208,363 104.56% $ 6,935,869 100.66% Licenses and Permits 4,054,250 4,054,250 4,287,415 105.75% 3,681,849 92.60% Intergovernmental 44,634 44,634 35,412 79.34% 36,152 89.69% Charges for Services 519,835 519,835 612,993 117.92% 577,202 111.40% Investment Income 65,000 65,000 149,529 230.04% 82,391 228.86% Miscellaneous 12,469-6,986 - Other Financing Sources 659,236 659,236 331,470 50.28% 318,895 47.74% Revenues without Use of Fund Balance 12,237,237 12,237,237 12,637,651 103.27% 11,639,344 95.96% Use of Fund Balance 609,424 526,960 TOTAL REVENUES $ 12,846,661 $ 12,764,197 $ 12,637,651 99.01% $ 11,639,344 95.96% Appropriations: Planning and Development $ 7,992,587 $ 7,910,123 $ 6,071,056 76.75% $ 5,530,513 76.88% Police Services 3,211,574 3,211,574 2,812,399 87.57% 2,667,224 82.02% Non-Departmental: 1,642,500 1,642,500 1,375,000 83.71% - 26.19% Reserves - Compensation 50,000 50,000 Reserves - Fuel/Parts 7,000 7,000 Non-Departmental D&E 1,585,500 1,585,500 1,375,000 86.72% 52,441 36.62% Total Non-Departmental 1,642,500 1,642,500 1,375,000 83.71% 52,441 26.19% TOTAL APPROPRIATIONS $ 12,846,661 $ 12,764,197 $ 10,258,455 80.37% $ 8,250,178 68.02% Projected Fund Balance December 31 $ 9,509,634 $ 9,592,098 12,498,254 130.30% 3,389,166 228.48% Fund Balance as of Report Date $ 10,119,058 $ 10,119,058 $ 12,498,254-123.51% $ 3,389,166-13

Fire and EMS District Fund (102) The Fire and Emergency Medical Services District Fund is used to account for the revenues and expenditures attributable to the Fire and Emergency Medical Service District. This district includes all properties within unincorporated Gwinnett County and all cities except Loganville. Gwinnett County is responsible for providing fire and emergency medical protection within this district. The City of Loganville operates its own fire department, but residents and businesses will continue to receive county-provided emergency medical services. Annual as of as of as of Fund Balance January 1 $ 52,769,566 $ 52,769,566 $ 52,769,566-100.00% $ Revenues: Taxes $ 93,721,050 $ 93,721,050 $ 94,567,096 100.90% $ 90,232,996 99.82% Licenses and Permits 901,000 901,000 814,631 90.41% 799,901 88.79% Intergovernmental 622,174 622,174 537,948 86.46% 501,097 93.83% Charges for Services 15,485,600 15,485,600 13,504,399 87.21% 13,155,727 84.90% Investment Income 180,000 180,000 545,067 302.82% 274,468 211.13% Contributions and Donations 130-1,107 - Miscellaneous 1,500 68,877 227,435 330.20% 176,306 3,924.89% Other Financing Sources 5,859,873 5,859,873 2,946,403 50.28% 2,834,618 47.74% TOTAL REVENUES $ 116,771,197 $ 116,838,574 $ 113,143,109 96.84% $ 107,976,220 95.22% Appropriations: Planning and Development $ 795,471 $ 777,974 $ 675,678 86.85% $ 644,127 84.90% Fire and Emergency Services 111,142,967 109,824,652 95,925,725 87.34% 89,868,169 86.22% Non-Departmental: 2,780,000 2,780,000 1,375,000 49.46% - 68.65% Reserves - Compensation 200,000 200,000 Reserves - Fuel/Parts 160,000 160,000 Non-Departmental Fire EMS Fund 2,420,000 2,420,000 1,375,000 56.82% 3,499,311 73.86% Total Non-Departmental 2,780,000 2,780,000 1,375,000 49.46% 3,499,311 68.65% Appropriations without Contribution to Fund Balance 114,718,438 113,382,626 97,976,403 86.41% 94,011,607 85.40% Contribution to Fund Balance 2,052,759 3,455,948 TOTAL APPROPRIATIONS $ 116,771,197 $ 116,838,574 $ 97,976,403 83.86% $ 94,011,607 82.90% Projected Fund Balance December 31 $ 54,822,325 $ 56,225,514 67,936,272 120.83% 13,964,613 421.41% Fund Balance as of Report Date $ 52,769,566 $ 52,769,566 $ 67,936,272-128.74% $ 13,964,613-14

Loganville EMS District Fund (103) The Loganville Emergency Medical Services District Fund is used to account for the revenues and expenditures attributable to the Loganville Emergency Medical Services District. This district includes all properties within the portion of incorporated Loganville that lie within Gwinnett County. The County is responsible for providing emergency medical services within this district. The majority of expenditures are recorded in the fall based upon the certified property tax digest as outlined in the intergovernmental agreement with the City of Loganville. Annual as of as of as of Fund Balance January 1 $ 740,247 $ 740,247 $ 740,247-100.00% $ Revenues: Investment Income $ 4,500 $ 4,500 $ 7,635 169.67% $ 5,411 137.58% Revenues without Use of Fund Balance 4,500 4,500 7,635 169.67% 5,411 137.58% Use of Fund Balance 40,812 40,812 TOTAL REVENUES $ 45,312 $ 45,312 $ 7,635 16.85% $ 5,411 11.98% Appropriations: Loganville EMS $ 45,312 $ 45,312 $ 33,516 73.97% $ 28,031 62.05% TOTAL APPROPRIATIONS $ 45,312 $ 45,312 $ 33,516 73.97% $ 28,031 62.05% Projected Fund Balance December 31 $ 699,435 $ 699,435 714,366 102.13% (22,621) 54.85% Fund Balance as of Report Date $ 740,247 $ 740,247 $ 714,366-96.50% $ (22,621) - 15

Police Services District Fund (106) The Police Services District Fund is used to account for the revenues and expenditures attributable to the Police Services District. This district includes all properties within unincorporated Gwinnett County and cities that do not operate their own police departments (Berkeley Lake, Buford, Grayson, Dacula, Peachtree Corners, Rest Haven, and Sugar Hill). Gwinnett County is responsible for providing police protection within this district. Annual as of as of as of Fund Balance January 1 $ 65,574,422 $ 65,574,422 $ 65,574,422-100.00% $ Revenues: Taxes $ 62,396,247 $ 62,396,247 $ 64,934,355 104.07% $ 63,168,469 103.02% Insurance Premium Taxes 30,291,123 30,291,123 39,232,647 129.52% 36,320,554 119.90% Licenses and Permits 4,085,900 4,085,900 3,858,965 94.45% 3,953,807 94.27% Intergovernmental 255,268 255,268 196,316 76.91% 205,044 92.33% Charges for Services 785,210 785,210 1,182,836 150.64% 1,156,016 113.29% Fines and Forfeitures 8,125,772 8,125,772 6,593,334 81.14% 6,847,553 75.25% Investment Income 350,000 350,000 932,881 266.54% 512,373 256.19% Contributions and Donations 17,500 100.00% Miscellaneous 382,062 382,062 489,887 128.22% 438,792 152.59% Other Financing Sources 2,929,937 2,929,937 1,473,202 50.28% 1,417,309 47.74% Revenues without Use of Fund Balance 109,601,519 109,601,519 118,894,423 108.48% 114,037,417 104.03% Use of Fund Balance 7,595,650 5,978,186 TOTAL REVENUES $ 117,197,169 $ 115,579,705 $ 118,894,423 102.87% $ 114,037,417 104.03% Appropriations: Planning and Development $ 1,060,610 $ 1,060,610 $ 860,236 81.11% $ 717,657 90.50% Police Services 106,493,225 105,207,261 89,247,378 84.83% 76,788,425 82.28% Recorder's Court 1,855,316 1,968,316 1,728,869 87.83% 1,842,755 91.17% Solicitor General 738,507 738,507 572,824 77.57% 529,492 69.34% Clerk of Recorder's Court 1,752,625 1,752,625 1,303,620 74.38% 1,283,609 83.52% Non-Departmental: 5,296,886 4,852,386 3,269,176 67.37% - 59.09% Reserves - Compensation 200,000 200,000 Reserves - Fuel/Parts 248,000 248,000 Other Governmental Agencies 120,636 120,636 120,636 100.00% 120,636 100.00% Non-Departmental Police 4,728,250 4,283,750 3,148,540 73.50% 2,389,553 64.94% Total Non-Departmental 5,296,886 4,852,386 3,269,176 67.37% 2,510,189 59.09% TOTAL APPROPRIATIONS $ 117,197,169 $ 115,579,705 $ 96,982,103 83.91% $ 83,672,127 76.33% Projected Fund Balance December 31 $ 57,978,772 $ 59,596,236 87,486,742 146.80% 30,365,290 438.47% Fund Balance as of Report Date $ 65,574,422 $ 65,574,422 $ 87,486,742-133.42% $ 30,365,290-16

Recreation Fund (105) The Recreation Fund is used to account for the operations and maintenance of County parks and recreational facilities. Financing is provided by a specific property tax levy and miscellaneous revenues including admissions, concessions, and sport activity fees. Annual as of as of as of Fund Balance January 1 $ 19,781,358 $ 19,781,358 $ 19,781,358-100.00% $ Revenues: Taxes $ 29,949,066 $ 29,949,066 $ 30,254,088 101.02% $ 28,732,764 98.59% Intergovernmental 185,660 185,660 141,394 76.16% 149,349 93.96% Charges for Services 4,838,536 4,838,536 3,941,716 81.47% 3,910,334 86.92% Investment Income 75,000 75,000 242,502 323.34% 123,326 210.73% Contributions and Donations 38,300 38,300 104 0.27% 260 0.54% Miscellaneous 2,622,079 2,622,829 2,328,071 88.76% 2,249,830 94.80% Other Financing Sources 26,930 26,930 21,930 81.43% 21,930 81.43% Revenues without Use of Fund Balance 37,735,571 37,736,321 36,929,805 97.86% 35,187,793 96.91% Use of Fund Balance 2,149,496 1,943,041 TOTAL REVENUES $ 39,885,067 $ 39,679,362 $ 36,929,805 93.07% $ 35,187,793 96.91% Appropriations: Community Services $ 38,075,611 $ 37,869,906 $ 31,705,068 83.72% $ 28,422,671 83.31% Support Services 191,684 191,684 126,961 66.23% 142,864 81.47% Non-Departmental: 1,617,772 1,617,772 1,409,624 87.13% - 87.13% Reserves - Compensation 50,000 50,000 Reserves - Fuel/Parts 15,000 15,000 Non-Departmental Recreation Fund 1,552,772 1,552,772 1,409,624 90.78% 1,408,926 90.78% Total Non-Departmental 1,617,772 1,617,772 1,409,624 87.13% 1,408,926 87.13% TOTAL APPROPRIATIONS $ 39,885,067 $ 39,679,362 $ 33,241,653 83.78% $ 29,974,461 82.55% Projected Fund Balance December 31 $ 17,631,862 $ 17,838,317 23,469,510 131.57% 5,213,333 1,308.39% Fund Balance as of Report Date $ 19,781,358 $ 19,781,358 $ 23,469,510-118.64% $ 5,213,332-17

Gwinnett Place TAD Fund (165) The Gwinnett Place TAD Fund is used to account for positive tax increment revenues attributable to the Gwinnett Place Tax Allocation District (TAD). These revenues are used to pay for redevelopment costs that provide substantial public benefit in accordance with the Gwinnett Place Redevelopment Plan. This district includes properties in the Gwinnett Place Community Improvement District which is located in the Gwinnett Place Redevelopment Area at the intersection of I-85 and Pleasant Hill Road in Duluth. Annual as of as of as of Fund Balance January 1 $ - $ - $ $ Revenues: Taxes $ - $ - $ 749,670 - $ TOTAL REVENUES $ - $ - $ 749,670 - $ Appropriations: Planning and Development $ - $ - $ $ TOTAL APPROPRIATIONS $ - $ - $ $ Projected Fund Balance December 31 $ - $ - 749,670 - Fund Balance as of Report Date $ - $ - $ 749,670 - $ 18

Indian Trail TAD Fund (162) The Indian Trail TAD Fund is used to account for positive tax increment revenues attributable to the Indian Trail Tax Allocation District (TAD). These revenues are used to pay for redevelopment costs that provide substantial public benefit in accordance with the Indian Trail Redevelopment Plan. The Indian Trail TAD is located in the Gateway85 Gwinnett Community Improvement District at the I-85 and Indian Trail- Lilburn Road interchange adjacent to the city of Norcross. Annual as of as of as of Fund Balance January 1 $ 949,959 $ 949,959 $ 949,959-100.00% $ Revenues: Taxes $ - $ - $ 428,593 - $ 510,012 - TOTAL REVENUES $ - $ - $ 428,593 - $ 510,012 - Appropriations: Planning and Development $ - $ - $ $ TOTAL APPROPRIATIONS $ - $ - $ $ Projected Fund Balance December 31 $ 949,959 $ 949,959 1,378,552 145.12% 510,012 - Fund Balance as of Report Date $ 949,959 $ 949,959 $ 1,378,552-145.12% $ 510,012-19

Jimmy Carter Boulevard TAD Fund (161) The Jimmy Carter Boulevard TAD Fund is used to account for positive tax increment revenues attributable to the Jimmy Carter Tax Allocation District (TAD). These revenues are used to pay for redevelopment costs that provide substantial public benefit in accordance with the Jimmy Carter Boulevard Redevelopment Plan. The Jimmy Carter Boulevard TAD is located in the Gateway85 Gwinnett Community Improvement District along the Jimmy Carter Boulevard corridor adjacent to the city of Norcross. Annual as of as of as of Fund Balance January 1 $ 2,958,211 $ 2,958,211 $ 2,958,211-100.00% $ Revenues: Taxes $ - $ - $ 1,212,620 - $ 1,180,444 - TOTAL REVENUES $ - $ - $ 1,212,620 - $ 1,180,444 - Appropriations: Planning and Development $ - $ - $ $ TOTAL APPROPRIATIONS $ - $ - $ $ Projected Fund Balance December 31 $ 2,958,211 $ 2,958,211 4,170,831 140.99% 1,180,444 - Fund Balance as of Report Date $ 2,958,211 $ 2,958,211 $ 4,170,831-140.99% $ 1,180,444-20

Lake Lucerne TAD Fund (164) The Lake Lucerne TAD Fund is used to account for positive tax increment revenues attributable to the Lake Lucerne Tax Allocation District (TAD). These revenues are used to pay for redevelopment costs that provide substantial public benefit in accordance with the Lake Lucerne Redevelopment Plan. The Lake Lucerne TAD is located in the Evermore Community Improvement District at the intersection of Highway 78 (Stone Mountain Highway) and Killian Hill Road. Annual as of as of as of Fund Balance January 1 $ - $ - $ $ Revenues: Taxes $ - $ - $ 97,640 - $ TOTAL REVENUES $ - $ - $ 97,640 - $ Appropriations: Planning and Development $ - $ - $ $ TOTAL APPROPRIATIONS $ - $ - $ $ Projected Fund Balance December 31 $ - $ - 97,640 - Fund Balance as of Report Date $ - $ - $ 97,640 - $ 21

Park Place TAD Fund (163) The Park Place TAD Fund is used to account for positive tax increment revenues attributable to the Park Place Tax Allocation District (TAD). These revenues are used to pay for redevelopment costs that provide substantial public benefit in accordance with the Park Place Redevelopment Plan. The Park Place TAD is located in the Evermore Community Improvement District at the intersection of Highway 78 (Stone Mountain Highway) and Rockbridge Road. Annual as of as of as of Fund Balance January 1 $ 126,819 $ 126,819 $ 126,819-100.00% $ Revenues: Taxes $ - $ - $ 271,116 - $ 56,868 - TOTAL REVENUES $ - $ - $ 271,116 - $ 56,868 - Appropriations: Planning and Development $ - $ - $ $ TOTAL APPROPRIATIONS $ - $ - $ $ Projected Fund Balance December 31 $ 126,819 $ 126,819 397,935 313.78% 56,868 - Fund Balance as of Report Date $ 126,819 $ 126,819 $ 397,935-313.78% $ 56,868-22

Speed Hump Fund (003) The Speed Hump Fund supports the County s speed hump program. Revenues are generated from properties benefiting from existing speed humps for the purpose of maintenance. Charges for Services are collected as special assessment fees in the fourth quarter with property tax collections. Annual as of as of as of Fund Balance January 1 $ 1,253,698 $ 1,253,698 $ 1,253,698-100.00% $ Revenues: Charges for Services $ 121,872 $ 121,872 $ 119,854 98.34% $ 118,866 101.81% Investment Income 7,000 7,000 12,093 172.76% 8,154 129.55% Revenues without Use of Fund Balance 128,872 128,872 131,947 102.39% 127,020 103.23% Use of Fund Balance 32,911 32,911 TOTAL REVENUES $ 161,783 $ 161,783 $ 131,947 81.56% $ 127,020 79.28% Appropriations: Transportation $ 161,783 $ 161,783 $ 105,082 64.95% $ 132,100 82.45% TOTAL APPROPRIATIONS $ 161,783 $ 161,783 $ 105,082 64.95% $ 132,100 82.45% Projected Fund Balance December 31 $ 1,220,787 $ 1,220,787 1,280,563 104.90% (5,080) 13.67% Fund Balance as of Report Date $ 1,253,698 $ 1,253,698 $ 1,280,563-102.14% $ (5,080) - 23

Street Lighting Fund (002) The Street Lighting Fund supports the County s street light program. Revenues are generated from properties benefiting from existing street lights for the purpose of utility payments. Charges for Services are collected as special assessment fees in the fourth quarter with property tax collections. Annual as of as of as of Fund Balance January 1 $ 2,251,173 $ 2,251,173 $ 2,251,173-100.00% $ Revenues: Charges for Services $ 7,390,762 $ 7,417,134 $ 7,168,538 96.65% $ 7,128,169 98.14% Investment Income 3,740 3,740 31,512 842.57% 9,570 269.88% Revenues without Use of Fund Balance 7,394,502 7,420,874 7,200,050 97.02% 7,137,739 98.22% Use of Fund Balance 149,323 149,323 TOTAL REVENUES $ 7,543,825 $ 7,570,197 $ 7,200,050 95.11% $ 7,137,739 95.57% Appropriations: Transportation $ 7,543,825 $ 7,570,197 $ 5,846,435 77.23% $ 6,043,301 80.92% TOTAL APPROPRIATIONS $ 7,543,825 $ 7,570,197 $ 5,846,435 77.23% $ 6,043,301 80.92% Projected Fund Balance December 31 $ 2,101,850 $ 2,101,850 3,604,788 171.51% 1,094,438-542.96% Fund Balance as of Report Date $ 2,251,173 $ 2,251,173 $ 3,604,788-160.13% $ 1,094,438-24

Authority Imaging Fund (020) The Authority Imaging Fund accounts for revenues received from fees collected by the Clerk of Superior Court Authority for document printing. These monies must be used for the development, implementation, and maintenance of a state-wide automated information system. Annual as of as of as of Fund Balance January 1 $ 2,752,702 $ 2,752,702 $ 2,752,702-100.00% $ Revenues: Charges for Services $ 606,289 $ 606,289 $ 572,471 94.42% $ 578,189 94.09% Investment Income 2,407 2,407 2,433 101.08% 1,961 89.38% Revenues without Use of Fund Balance 608,696 608,696 574,904 94.45% 580,150 94.08% Use of Fund Balance 582,725 582,725 TOTAL REVENUES $ 1,191,421 $ 1,191,421 $ 574,904 48.25% $ 580,150 60.43% Appropriations: Clerk of Court $ 1,191,421 $ 1,191,421 $ 1,092,136 91.67% $ TOTAL APPROPRIATIONS $ 1,191,421 $ 1,191,421 $ 1,092,136 91.67% $ Projected Fund Balance December 31 $ 2,169,977 $ 2,169,977 2,235,470 103.02% 580,150-168.98% Fund Balance as of Report Date $ 2,752,702 $ 2,752,702 $ 2,235,470-81.21% $ 580,150-25

Corrections Inmate Welfare Fund (085) The Corrections Inmate Welfare Fund accounts for proceeds received from commissary sales to provide recreational materials for the benefit of the inmates at the Corrections Facility. Annual as of as of as of Fund Balance January 1 $ 309,667 $ 309,667 $ 309,667-100.00% $ Revenues: Charges for Services $ 97,400 $ 97,400 $ 98,672 101.31% $ 88,530 101.76% Miscellaneous 9,600 9,600 10,783 112.32% 9,456 118.20% TOTAL REVENUES $ 107,000 $ 107,000 $ 109,455 102.29% $ 97,986 103.14% Appropriations: Corrections $ 20,315 $ 20,315 $ 9,007 44.34% $ 9,678 50.11% Appropriations without Contribution to Fund Balance 20,315 20,315 9,007 44.34% 9,678 50.11% Contribution to Fund Balance 86,685 86,685 TOTAL APPROPRIATIONS $ 107,000 $ 107,000 $ 9,007 8.42% $ 9,678 10.19% Projected Fund Balance December 31 $ 396,352 $ 396,352 410,115 103.47% 88,308 116.68% Fund Balance as of Report Date $ 309,667 $ 309,667 $ 410,115-132.44% $ 88,308-26

Crime Victims Assistance Fund (075) The Crime Victims Assistance Fund accounts for revenues received from a five percent (5%) charge collected on fines within the Recorders, Juvenile, State, Superior, and Magistrate Courts of Gwinnett County. Revenues are also received from five percent (5%) of fines from municipalities within Gwinnett County. These funds must be used to provide assistance to crime victims. Revenue is split between the Solicitor's and District Attorney's offices. The Revenue collected is distributed as follows: Superior Court Fines - 100% District Attorney State Court Fines - 100% Solicitor Municipal Recorder's Court - Total less subsidies, if any, with the remainder 55% Solicitor and 45% District Attorney Magistrate Court, Recorder's Court, and Juvenile Court - 55% Solicitor and 45% District Attorney Interest Earned Dividends - 55% Solicitor and 45% District Annual as of as of as of Fund Balance January 1 $ 852,581 $ 852,581 $ 852,581-100.00% $ Revenues: Fines and Forfeitures $ 749,610 $ 749,610 $ 651,464 86.91% $ 624,153 79.32% Investment Income 2,500 2,500 17,814 712.56% 8,332 - Miscellaneous 2,252-1,930 - Revenues without Use of Fund Balance 752,110 752,110 671,530 89.29% 634,415 80.63% Use of Fund Balance 131,997 131,997 TOTAL REVENUES $ 884,107 $ 884,107 $ 671,530 75.96% $ 634,415 49.10% Appropriations: District Attorney $ 324,338 $ 324,338 $ 277,101 85.44% $ 397,917 84.76% Solicitor General 559,769 559,769 475,027 84.86% 573,083 69.67% TOTAL APPROPRIATIONS $ 884,107 $ 884,107 $ 752,128 85.07% $ 971,000 75.15% Projected Fund Balance December 31 $ 720,584 $ 720,584 771,983 107.13% (336,586) 66.63% Fund Balance as of Report Date $ 852,581 $ 852,581 $ 771,983-90.55% $ (336,586) - 27

DA Federal Justice Asset Sharing Fund (080) The District Attorney Federal Justice Asset Sharing Fund accounts for revenues received from an equitable sharing agreement between the Department of Justice and the Gwinnett County District Attorney for proceeds from confiscations. The law states that any money or property confiscated in this manner shall be used for restricted purposes, and all expenditures are validated against federal and state guidelines. Annual as of as of as of Fund Balance January 1 $ 142,793 $ 142,793 $ 142,793-100.00% $ Revenues: Fines and Forfeitures $ - $ 391,063 $ 391,063 100.00% $ 105,344 92.55% Investment Income 65 - Revenues without Use of Fund Balance - 391,063 391,063 100.00% 105,409 92.61% Use of Fund Balance 140,000 4,990 TOTAL REVENUES $ 140,000 $ 396,053 $ 391,063 98.74% $ 105,409 41.40% Appropriations: District Attorney $ 140,000 $ 396,053 $ 108,274 27.34% $ 70,765 27.79% TOTAL APPROPRIATIONS $ 140,000 $ 396,053 $ 108,274 27.34% $ 70,765 27.79% Projected Fund Balance December 31 $ 2,793 $ 137,803 425,582 308.83% 34,645-24.61% Fund Balance as of Report Date $ 142,793 $ 142,793 $ 425,582-298.04% $ 34,645-28

DA Federal Treasury Asset Sharing Fund (082) The District Attorney Federal Treasury Asset Sharing Fund (082) accounts for revenues received from an equitable sharing agreement between the Department of Treasury and the Gwinnett County District Attorney for proceeds from confiscations. The law states that any money or property confiscated in this manner shall be used for restricted purposes, and all expenditures are validated against federal and state guidelines. Annual as of as of as of Fund Balance January 1 $ 36,666 $ 36,666 $ 36,666-100.00% $ Revenues: Fines and Forfeitures $ - $ 9,785 $ 9,785 100.00% $ 36,666 100.00% Revenues without Use of Fund Balance - 9,785 9,785 100.00% 36,666 100.00% Use of Fund Balance 23,328 23,328 TOTAL REVENUES $ 23,328 $ 33,113 $ 9,785 29.55% $ 36,666 100.00% Appropriations: District Attorney $ 23,328 $ 33,113 $ $ TOTAL APPROPRIATIONS $ 23,328 $ 33,113 $ $ Projected Fund Balance December 31 $ 13,338 $ 13,338 46,451 348.26% 36,666 - Fund Balance as of Report Date $ 36,666 $ 36,666 $ 46,451-126.69% $ 36,666-29

E-911 Fund (095) The E-911 Fund accounts for operations of the E-911 Communications Center. Revenues are primarily received from monthly subscriber fees remitted by wired and wireless telecommunication providers. Expenditures must comply with O.C.G.A., Title 46, Chapter 5, Article 2, Part 4. Annual as of as of as of Fund Balance January 1 $ 25,574,641 $ 25,574,641 $ 25,574,641-100.00% $ Revenues: Taxes $ - $ - $ 6,314 - $ 1,144 - Charges for Services 16,991,734 16,991,734 17,784,122 104.66% 17,007,120 105.69% Investment Income 226,880 226,880 378,803 166.96% 265,101 204.49% Miscellaneous 14,726-9,063 - Revenues without Use of Fund Balance 17,218,614 17,218,614 18,183,965 105.61% 17,282,428 106.54% Use of Fund Balance 5,558,757 5,173,167 TOTAL REVENUES $ 22,777,371 $ 22,391,781 $ 18,183,965 81.21% $ 17,282,428 78.54% Appropriations: Police Services $ 18,394,619 $ 18,009,029 $ 13,712,844 76.14% $ 13,149,873 72.43% Non-Departmental: 4,382,752 4,382,752 4,086,763 93.25% - 91.68% Reserves - Compensation 20,000 20,000 Other Governmental Agencies 4,086,764 4,086,764 4,086,763 100.00% 3,528,021 100.00% Non-Departmental E-911 275,988 275,988 Total Non-Departmental 4,382,752 4,382,752 4,086,763 93.25% 3,528,021 91.68% TOTAL APPROPRIATIONS $ 22,777,371 $ 22,391,781 $ 17,799,607 79.49% $ 16,677,894 75.79% Projected Fund Balance December 31 $ 20,015,884 $ 20,401,474 25,958,999 127.24% 604,534-10.45% Fund Balance as of Report Date $ 25,574,641 $ 25,574,641 $ 25,958,999-101.50% $ 604,534-30

Juvenile Court Supervision Fund (030) The Juvenile Court Supervision Fund accounts for revenues collected as supervision fees from those who are placed under the courts formal or informal supervision in order for the court to use those collections toward expenses for specific ancillary services. Annual as of as of as of Fund Balance January 1 $ 126,063 $ 126,063 $ 126,063-100.00% $ Revenues: Charges for Services $ 53,512 $ 53,512 $ 66,498 124.27% $ 55,864 106.69% Revenues without Use of Fund Balance 53,512 53,512 66,498 124.27% 55,864 106.69% Use of Fund Balance 8,039 8,039 TOTAL REVENUES $ 61,551 $ 61,551 $ 66,498 108.04% $ 55,864 106.69% Appropriations: Juvenile Court $ 61,551 $ 61,551 $ 34,149 55.48% $ 45,016 94.53% TOTAL APPROPRIATIONS $ 61,551 $ 61,551 $ 34,149 55.48% $ 45,016 85.97% Projected Fund Balance December 31 $ 118,024 $ 118,024 158,412 134.22% 10,847 228.84% Fund Balance as of Report Date $ 126,063 $ 126,063 $ 158,412-125.66% $ 10,847-31

Police Special Justice Fund (070) The Police Special Justice Fund accounts for revenues resulting from the U.S. Department of Justice confiscation of money or the sale of property from illegal drug and narcotics activities. The law states that any money or property confiscated in this manner shall be used for restricted purposes, and all expenditures are validated against federal guidelines. Annual as of as of as of Fund Balance January 1 $ 765,593 $ 765,593 $ 765,593-100.00% $ Revenues: Fines and Forfeitures $ - $ 245,002 $ 245,002 100.00% $ 36,262 100.00% Miscellaneous 750 - Revenues without Use of Fund Balance - 245,002 245,002 100.00% 37,012 102.07% Use of Fund Balance 500,893 255,891 TOTAL REVENUES $ 500,893 $ 500,893 $ 245,002 48.91% $ 37,012 5.19% Appropriations: Police Services $ 500,893 $ 500,893 $ 137,587 27.47% $ 326,016 45.71% TOTAL APPROPRIATIONS $ 500,893 $ 500,893 $ 137,587 27.47% $ 326,016 45.71% Projected Fund Balance December 31 $ 264,700 $ 509,702 873,008 171.28% (289,004) 42.69% Fund Balance as of Report Date $ 765,593 $ 765,593 $ 873,008-114.03% $ (289,004) - 32

Police Special State Fund (072) The Police Special State Fund accounts for revenues resulting from the State of Georgia s confiscation of money or the sale of property from illegal drug and narcotics activities. The law states that any money or property confiscated in this manner shall be used for restricted purposes, and all expenditures are validated against state guidelines. Annual as of as of as of Fund Balance January 1 $ 2,696,335 $ 2,696,335 $ 2,696,335-100.00% $ Revenues: Fines and Forfeitures $ - $ 160,403 $ 158,813 99.01% $ 492,751 100.00% Miscellaneous 1,770 - Revenues without Use of Fund Balance - 160,403 158,813 99.01% 494,521 100.36% Use of Fund Balance 582,495 422,092 TOTAL REVENUES $ 582,495 $ 582,495 $ 158,813 27.26% $ 494,521 81.18% Appropriations: Police Services $ 582,495 $ 582,495 $ 283,823 48.73% $ 289,247 47.48% TOTAL APPROPRIATIONS $ 582,495 $ 582,495 $ 283,823 48.73% $ 289,247 47.48% Projected Fund Balance December 31 $ 2,113,840 $ 2,274,243 2,571,325 113.06% 205,274-176.31% Fund Balance as of Report Date $ 2,696,335 $ 2,696,335 $ 2,571,325-95.36% $ 205,274-33

Sheriff Inmate Fund (090) The Sheriff Inmate Fund accounts for proceeds received from commissary sales to provide materials and services for the benefit of the inmates at the Detention Center. Annual as of as of as of Fund Balance January 1 $ 3,111,109 $ 3,111,109 $ 3,111,109-100.00% $ Revenues: Charges for Services $ 757,606 $ 757,606 $ 750,349 99.04% $ 712,882 108.60% Investment Income 42,793-2,293 - TOTAL REVENUES $ 757,606 $ 757,606 $ 793,142 104.69% $ 715,175 92.93% Appropriations: Sheriff $ 599,920 $ 674,920 $ 352,620 52.25% $ 462,723 60.13% Appropriations without Contribution to Fund Balance 599,920 674,920 352,620 52.25% 462,723 60.13% Contribution to Fund Balance 157,686 82,686 TOTAL APPROPRIATIONS $ 757,606 $ 757,606 $ 352,620 46.54% $ 462,723 60.13% Projected Fund Balance December 31 $ 3,268,795 $ 3,193,795 3,551,631 111.20% 252,452-223.11% Fund Balance as of Report Date $ 3,111,109 $ 3,111,109 $ 3,551,631-114.16% $ 252,452-34