Whitfield County, Georgia																						Whitfield County, Georgia
	General Fund Schedule of Expenditures by Department - Unaudited																						General Fund Schedule of Expenditures by Department - Unaudited
	Year to Date Totals as of March 31, 2019																						Year to Date Totals as of July 31, 2010
	With Comparative Totals for 2018																						With Comparative Totals for 2009
		2019														2018								2010
		Amended		Current		Year to Date		Year to Date				Available		Percentage		Current		Year to Date						Amended		Current		Year to Date		Year to Date
		Budget		Month		Projected		Actual		Encumbered		Budget		Used		Month		Actual		19 vs 18				Budget		Month		Projected		Actual		Encumbered
	GENERAL GOVERNMENT																						GENERAL GOVERNMENT
310	Board of Commissioners	$               411,185		$               45,100		$               102,796		$                105,538				$              305,647		25.67%		$              44,938		$               116,621		(11,083)	-9.50%	310	Board of Commissioners (HR & Admin)	$        793,047		$          61,355		$        198,262		$        467,911		$            1,596
400	Board of Elections and Registrar	333,040		42,950		83,260		87,092				245,948		26.15%		22,441		67,289		19,803	29.43%	400	Board of Elections and Registrar	432,167		47,581		108,042		313,277		-
510	Finance & Accounting	762,825		53,536		190,706		151,960		89		610,776		19.93%		60,056		175,435		(23,386)	-13.33%	510	Finance & Accounting	414,637		43,235		103,659		308,202		4,129
520	General Administration (Contingency)	1,000,000				-   [1]						1,000,000		0.00%						-	N/A	520	General Administration (Contingency)	975,000		4,233		243,750		7,027		-
530	Law	230,000		18,764		57,500		49,249				180,751		21.41%		39,747		50,507		(1,258)	-2.49%	530	Law	185,000		17,644		46,250		130,223		-
535	Information Technologies	1,053,227		96,474		263,307		282,523		5,950		764,754		27.39%		106,643		234,750		53,723	22.89%	535	Information Technologies	1,099,459		78,045		274,865		722,910		2,836
540	Human Resources	492,781		38,283		113,195 [2]		109,055				383,726		22.13%		31,922		105,532		3,523	3.34%
545	Tax Commissioner	1,450,497		123,867		362,624		350,184		109		1,100,204		24.15%		121,359		342,227		8,066	2.36%	545	Tax Commissioner	1,315,350		125,828		328,838		928,624		1,043
550	Tax Assessor	1,645,631		128,820		411,408		361,232		1,102		1,283,297		22.02%		126,495		365,991		(3,657)	-1.00%	550	Tax Assessor	1,432,237		123,189		358,059		941,709		548
551	Board of Equalization	16,164		374		4,041		724				15,440		4.48%		837		4,363		(3,639)	-83.41%	551	Board of Equalization	14,000		37		3,500		3,812		-
555	Risk Management	519,000		52,821		129,750		133,243				385,757		25.67%		40,981		116,934		16,309	13.95%	555	Risk Management	500,000		43,527		125,000		329,171		-
560	Audit	58,350				-   [3]						58,350		0.00%				5,370		(5,370)	-100.00%	560	Audit	103,500		-		25,875		99,710		-
565	Buildings & Grounds	1,444,685		104,195		361,171		308,804		38,413		1,097,468		24.03%		108,142		315,405		31,812	10.09%	565	Buildings & Grounds	1,409,617		129,363		352,404		952,914		32,434
570	Communications	34,833		4,062		8,708		10,622				24,211		30.49%		2,744		8,445		2,177	25.78%	570	Public Relations Services	32,107		762		8,027		20,325		-
595	General Administration Fees	79,400		6,630		19,850		19,890				59,510		25.05%		6,584		19,753		137	0.69%	595	General Administration Fees	68,500		10,188		17,125		43,784		-
	Indirect Cost Allocation	-				-						-		N/A						-	N/A		Indirect Cost Allocation	(3,716,760)		(311,995)		(929,190)		(2,451,940)
1	Total - General Government	9,531,618		715,876		2,108,317		1,970,116		45,663		7,515,839		21.15%		712,889		1,928,622		87,157	4.52%	1	Total - General Government	5,057,861		372,992		1,264,465		2,817,659		42,586
	JUDICIAL																						JUDICIAL
100	Judicial Administration	568,309		52,231		142,077		147,636		67,926		352,747		37.93%		57,838		153,145		62,417	40.76%	100	Judicial Administration	1,242,160		103,169		310,540		792,666		26,440
151	Judge Morris	53,192		4,798		13,298		10,575				42,617		19.88%		4,038		12,643		(2,068)	-16.36%	151	Judge Morris	58,852		6,413		14,713		35,428		-
152	Judge Boyett	53,967		5,394		13,492		12,310				41,657		22.81%		6,756		13,149		(839)	-6.38%	152	Judge Boyett	55,666		4,419		13,917		31,635		28
153	Judge Wilbanks	52,477		4,774		13,119		13,612				38,865		25.94%		5,756		14,523		(911)	-6.27%	153	Judge Adams	56,204		4,112		14,051		36,486		-
154	Judge Minter	51,802		4,971		12,951		14,416				37,386		27.83%		4,203		12,161		2,255	18.54%	154	Judge Partain	58,058		5,543		14,515		36,259		-
155	Drug Court					-						-		N/A						-	N/A	155	Drug Court	172,213		12,193		43,053		122,078		-
180	Clerk of Superior Court	960,641		76,886		240,160		215,933		1,024		743,684		22.58%		79,251		211,394		5,563	2.63%	180	Clerk of Superior Court	1,080,371		98,415		270,093		732,209		6,568
200	District Attorney	1,475,369		123,553		368,842		312,348		330,218		832,803		43.55%		120,259		295,953		346,613	117.12%	200	District Attorney	1,304,668		117,532		326,167		933,846		365,977
400	Magistrate Court	985,789		81,810		246,447		240,145		619		745,025		24.42%		86,111		244,194		(3,430)	-1.40%	400	Magistrate Court	1,077,986		91,087		269,497		713,087		2,310
450	Probate Court	552,638		46,831		138,160		128,492				424,146		23.25%		47,361		128,382		110	0.09%	450	Probate Court	600,575		55,281		150,144		420,214		982
600	Juvenile Court	937,220		82,216		234,305		224,905		82,476		629,839		32.80%		77,627		215,124		92,257	42.89%	600	Juvenile Court	1,214,916		108,143		303,729		803,460		25,043
800	Public Defender	808,011		62,880		202,003		178,994		81,810		547,207		32.28%		63,917		186,458		74,346	39.87%	800	Public Defender	713,722		60,860		178,431		472,817		199,938
2	Total - Judicial	6,499,415		546,344		1,624,854		1,499,366		564,073		4,435,976		31.75%		553,117		1,487,126		576,313	38.75%	2	Total - Judicial	7,635,391		667,167		1,908,848		5,130,185		627,286
	PUBLIC SAFETY																						PUBLIC SAFETY
300	Sheriff	7,780,874		651,466		1,945,219		1,895,593		17,352		5,867,929		24.59%		625,085		1,764,295		148,650	8.43%	300	Sheriff	7,123,494		651,785		1,780,874		4,811,137		43,852
326	Correctional Facility	8,155,910		739,417		2,038,978		1,994,550		197,943		5,963,417		26.88%		777,849		1,908,109		284,384	14.90%	326	Correctional Facility	5,375,939		544,990		1,343,985		3,654,301		79,973
500	Fire Department					-						-		N/A						-	N/A	500	Fire Department	4,694,910		411,758		1,173,728		3,172,958		23,973
600	Emergency Medical Services	250,000		20,833		62,500		62,500		187,500		-		100.00%		25,000		75,000		175,000	233.33%	600	Emergency Medical Services	485,000		40,417		121,250		323,335		161,667
700	Coroner	97,340		7,731		24,335		20,881				76,459		21.45%		4,948		14,603		6,278	42.99%	700	Coroner	169,248		10,173		42,312		91,082		1,735
910	Animal Control	265,037		22,520		66,259		64,807				200,230		24.45%		18,121		49,502		15,305	30.92%	910	Animal Control	198,328		16,625		49,582		129,089		945
920	Emergency Management	239,161		13,523		59,790		54,569		710		183,882		23.11%		16,301		45,616		9,663	21.18%	920	Emergency Management	160,803		11,335		40,201		98,087		5,850
290	American Red Cross	-				-						-		N/A						-	N/A	290	American Red Cross	1,000		-		250		-		-
3	Total - Public Safety	16,788,322		1,455,490		4,197,081		4,092,900		403,505		12,291,917		26.78%		1,467,304		3,857,125		639,280	16.57%	3	Total - Public Safety	18,208,722		1,687,083		4,552,181		12,279,989		317,995
	PUBLIC WORKS																						PUBLIC WORKS
200	Public Works	6,818,119		562,137		1,427,249 [4]		1,266,844		1,329,694		4,221,581		38.08%		509,870		1,239,022		1,357,516	109.56%	200	Public Works	6,298,615		561,000		1,574,654		4,090,819		328,196
530	Solid Waste Disposal	-				-						-		N/A						-	N/A	530	Solid Waste Disposal	425,000		36,998		106,250		234,356		-
970	Payments to Varnell/Cohutta/Tunnel Hill	-				-						-		N/A						-	N/A	970	Payments to Varnell/Cohutta/Tunnel Hill	178,000		10,667		44,500		135,334		42,667
4	Total - Public Works	6,818,119		562,137		1,427,249		1,266,844		1,329,694		4,221,581		38.08%		509,870		1,239,022		1,357,516	109.56%	4	Total - Public Works	6,901,615		608,665		1,725,404		4,460,509		370,863
	HEALTH AND WELFARE																						HEALTH AND WELFARE
000[5]	Health Department	250,000		20,833		62,500		62,500		187,500		-		100.00%		20,833		62,500		187,500	300.00%	000	Health Department	950,000		79,167		237,500		633,333		316,667
110	Family Supp Council / Greenhouse Adv.	22,000		1,000		5,500		3,000		19,000 [6]		-		100.00%		1,000		3,000		19,000	633.33%	110	CASA Grant - Family Support Council	5,400		-		1,350		7,000		-
441	Family and Children Services	80,000		6,667		20,000		20,000		60,000		-		100.00%		6,667		20,000		60,000	300.00%	441[7]	Family and Children Services	148,678		12,390		37,170		99,120		49,559
446	GA Dept. of Veterans Service	1,000				1,000 [8]		984				16		98.40%				984		-	0.00%	446	Ga. Dept. of Veterans Service	1,000		-		250		984		-
452	Indigent Funeral Expense	16,000				4,000		900				15,100		5.63%		450		1,350		(450)	-33.33%	452	Indigent Funeral Expense	65,000		3,000		16,250		39,000		-
520	Senior Citizens	-				-						-		N/A						-	N/A	520	Senior Citizens	150,000		12,500		37,500		103,573		50,000
5	Total - Health and Welfare	369,000		28,500		93,000		87,384		266,500		15,116		95.90%		28,950		87,834		266,050	302.90%	5	Total - Health and Welfare	1,320,078		107,057		330,020		883,010		416,226
	CULTURE AND RECREATION																						CULTURE AND RECREATION
120	Parks & Recreation Department	1,146,874		87,554		286,719		248,434		35,262		863,178		24.74%		78,844		222,282		61,414	27.63%	120	Recreation Department	1,012,423		77,435		253,106		635,226		5,558
510	Dalton Regional Library	-				-						-		N/A						-	N/A	510	Dalton Regional Library	226,000		15,667		56,500		163,336		62,667
6	Total - Culture and Recreation	1,146,874		87,554		286,719		248,434		35,262		863,178		24.74%		78,844		222,282		61,414	27.63%	6	Total - Culture and Recreation	1,238,423		93,102		309,606		798,562		68,225																																																																																																																																																																																									5,538,485
	HOUSING AND DEVELOPMENT																						HOUSING AND DEVELOPMENT
130	County Extension Service	122,763		4,803		30,691		11,065		52,833 [9]		58,865		52.05%		13,984		27,084		36,814	135.93%	130	County Extension Service	156,719		12,978		39,180		99,849		253
140	State Forestry Service	7,868		656		1,967		1,969				5,899		25.03%		656		1,967		2	0.10%	140	State Forestry Service	3,600		-		900		1,545		-
220	Inspection & Enforcement	433,038		32,031		108,260		92,901				340,137		21.45%		30,764		90,987		1,914	2.10%	220	Inspection & Enforcement	608,154		42,043		152,039		308,881		199
310	Dalton/Whitfield CDC	-				-						-		0.00%		6,875		20,625		(20,625)	-100.00%	310	Dalton/Whitfield CDC	177,138		17,164		44,285		24,160		-
410	County Planner	48,000		4,000		12,000		12,000		36,000		-		100.00%		4,000		12,000		36,000	300.00%	410	County Planner	163,262		8,320		40,816		122,245		-
420	MPO	307,216		8,500		76,804		24,478				282,738		7.97%		8,230		24,052		426	1.77%	420	MPO	166,143		397		41,536		74,895		-
450	County Engineer Office	733,265		74,372		183,316		192,964		6,600		533,701		27.22%		65,219		179,695		19,869	11.06%	450	County Engineer Office	315,901		33,918		78,975		259,346		922
520	Dalton/Whitfield JDA					-						-		N/A						-	N/A	520	Dalton/Whitfield JDA	159,250		12,871		39,813		105,768		51,483
540&565	NW GA Trade & Conv. Center Authority	604,117		19,856		59,567 [10]		59,567		178,701		365,849		39.44%		20,592		61,776		176,492	285.70%	540&565	NW GA Trade & Conv. Center Authority	437,110		34,766		109,278		335,861		60,703
7	Total - Housing and Development	2,256,267		144,218		472,605		394,944		274,134		1,587,189		29.65%		150,320		418,186		250,892	60.00%	7	Total - Housing and Development	2,187,277		162,457		546,819		1,332,550		113,560																																																																																																																																																																																									10,291,426
	DEBT SERVICE																						DEBT SERVICE
	Loan Payment	1,745,960				-   [11]						1,745,960		0.00%						-	N/A		Loan Payment	$        839,337		-		209,834		-		-
	Interest Expense	163,328				-						163,328		0.00%						-	N/A		Interest Expense	$          75,663		10,966		18,916		74,567		-
	TAN's	-				-   [12]						-		0.00%						-	N/A
8	Total - Debt Service	1,909,288		-		-		-		-		1,909,288		0.00%		-		-		-	N/A	8	Total - Debt Service	915,000		10,966		228,750		74,567		-																																																																																																																																																																																									5,047,867
	OTHER FINANCING USES																						OTHER FINANCING USES
	Greenhouse	-								-		-		N/A						-	N/A		Greenhouse	0		-		0		-		-
Use	E-911 Center	527,596		43,966		131,899		131,899				395,697		25.00%		63,923		191,769		(59,870)	-31.22%	Use	E-911 Center	-		-		0		-		-
Detail	Whitfield Transit Grant	236,742		19,729		59,186		59,186				177,556		25.00%		10,739		32,217		26,969	83.71%	Detail	Whitfield Transit Grant	90,000		7,500		22,500		60,000		-
	Northwest Georgia Trade & Convention	-										-		N/A						-	N/A		Northwest Georgia Trade & Convention	507,200		42,267		126,800		338,133		-
	Juvenile Accountability Grant	-										-		N/A						-	N/A		Juvenile Accountability Grant	5,000		-		1,250		-		-
	Capital Projects	1,020,881		85,073		255,220		255,220				765,661		25.00%		144,377		433,132		(177,912)	-41.08%		Capital Projects	2,787,000		232,250		696,750		1,858,000		-
	5% Victim Witness Assistance Program	-										-		N/A						-	N/A		5% Victim Witness Assistance Program	-		-		0		-		-
	Tunnel Hill TE Grant	-										-		N/A						-	N/A		Urban/Comm Forestry Grant	-		-		0		-		-
	Scenic By-Way Grant	-										-		N/A						-	N/A		Scenic By-Way Grant	-		-		0		-		-
9	Total - Other Financing Uses	1,785,219		148,768		446,305		446,305		-		1,338,914		25.00%		219,039		657,118		(210,813)	-32.08%	9	Total - Other Financing Uses	3,389,200		282,017		847,300		2,256,133		-
	TOTAL EXPENDITURES	$          47,104,122		$          3,688,887		$          10,656,128		$           10,006,293		$         2,918,831		$         34,178,998		27.44%		$         3,720,333		$            9,897,315		$         3,027,809	30.59%		TOTAL EXPENDITURES	46,853,567		$    3,991,506		$  11,713,392		$  30,033,164		$    1,956,741
	Other Fin Uses			169,601	x			508,805	x
	Entry Total			3,688,887				10,006,293
	Exp Status Rpt			3,211,083				32,978,999
	Remove F/S Debt Svc			-				-
	Book Debt Svc			-				(613,683)
	Issuance Costs			-				-
								32,365,316
	Rounding			(477,804)				22,359,023

---

[1]

Carol Roberts:
Adj contingency based on actual used.

[2]

Carol Roberts:
Make adj for ed incent

[3]

Carol Roberts:
Will = actual until audit is complete then will = budget

[4]

Carol Roberts:
Adjust for LMIG.

[5]

rhale:
Last Line of Transfers - Line 2000
$100,000 per Month

[6]

Carol Roberts:
Added encumb for Fam Supp Counc

[7]

rhale:
Last Line of Transfers - Line 2000
$100,000 per Month

[8]

Carol Roberts:
All of this is paid out in one annual pymt in Jan

[9]

Carol Roberts:
Added UGA contract

[10]

Carol Roberts:
Adjust for capital

[11]

Carol Roberts:
Adj debt for atual debt pymt schedule.

[12]

Carol Roberts:
Adj debt for atual debt pymt schedule.