Comprehensive Annual Financial Report - Cobb County

Cobb County, Georgia
Community Services Special Revenue Fund
Schedule of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual
For the Fiscal Year Ended September 30, 2007
Variance with
Final Budget -
Budgeted Amounts
Positive
Original Final Actual (Negative)
Revenues:
Intergovernmental $ 314,111 $ 472,682 $ 518,609 $ 45,927
Interest earned - - 817 817
Total revenues $ 314,111 $ 472,682 $ 519,426 $ 46,744
Expenditures:
Current:
Operating expenditures $ 259,111 $ 468,682 $ 457,386 $ 11,296
Capital outlay - 4,000 900 3,100
Total expenditures $ 259,111 $ 472,682 $ 458,286 $ 14,396
Excess of revenues over expenditures $ 55,000 $ - $ 61,140 $ 61,140
Other financing sources (uses):
Transfers out $ (55,000) $ (55,000) $ (55,000) $ -
Net change in fund balance $ - $ (55,000) $ 6,140 $ 61,140
Fund balance at beginning of year 12,705
Fund balance at end of year - budgetary basis $ 18,845
Reconciliation to GAAP basis:
Elimination of encumbrances outstanding at
end of year -
Fund balance at end of year - GAAP basis $ 18,845
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