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 April 30, 2015 Year to Date Totals as of July 31, 2010
With Comparative Totals for 2014 With Comparative Totals for 2009
2015 2014 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 12 vs 11   Budget Month Projected Actual Encumbered
GENERAL GOVERNMENT                   GENERAL GOVERNMENT          
310   Board of Commissioners   $             353,591  $             28,867  $             117,864  $              132,245  $                      -  $             221,346 37.40%  $            28,031  $             113,381                18,864 16.64% 310   Board of Commissioners (HR & Admin)  $       793,047  $         61,355  $       264,349  $       467,911  $           1,596
400   Board of Elections and Registrar                 349,963                 34,712                 116,654                  124,778                  4,450                 220,735 36.93%                21,865                 107,559                21,669 20.15% 400   Board of Elections and Registrar           432,167             47,581 144,056           313,277                      -
510   Finance & Accounting                 600,054                 48,822                 200,018                  200,028                          -                 400,026 33.33%                41,157                 165,945                34,083 20.54% 510   Finance & Accounting           414,637             43,235 138,212           308,202               4,129
520   General Administration (Contingency)[1]                 770,300                         -                   256,767                            -                            -                 770,300 0.00%                        -                             -                          -   N/A 520   General Administration (Contingency)           975,000               4,233 325,000               7,027                      -
530   Law                 200,000                 23,742                   66,667                    70,549                          -                 129,451 35.27%                18,035                   56,540                14,009 24.78% 530   Law           185,000             17,644 61,667           130,223                      -
535   Information Technologies                 952,622                 86,093                 317,541                  318,220                  8,841                 625,561 34.33%                58,034                 308,410                18,651 6.05% 535   Information Technologies        1,099,459             78,045 366,486           722,910               2,836
540   Human Resources                 354,178                 28,298                 118,059                  101,038                     444                 252,696 28.65%                29,510                 104,701                 (3,219) -3.07%
545   Tax Commissioner              1,249,991               101,930                 416,664                  428,558                     629                 820,804 34.34%              105,831                 435,824                 (6,637) -1.52% 545   Tax Commissioner        1,315,350           125,828 438,450           928,624               1,043
550   Tax Assessor              1,301,097                 99,412                 433,699                  414,477                     523                 886,097 31.90%                95,202                 394,399                20,601 5.22% 550   Tax Assessor        1,432,237           123,189 477,412           941,709                  548
551   Board of Equalization                   14,250                         -                       4,750                      4,679                          -                     9,571 32.84%                     606                     2,499                  2,180 87.23% 551   Board of Equalization             14,000                    37 4,667               3,812                      -
555   Risk Management                 435,000                 38,472                 145,000                  151,613                          -                 283,387 34.85%                34,874                 140,354                11,259 8.02% 555   Risk Management           500,000             43,527 166,667           329,171                      -
560   Audit                 103,500                   4,700                   34,500                    25,910                          -                   77,590 25.03%                  6,510                   18,880                  7,030 37.24% 560   Audit           103,500                    -   34,500             99,710                      -
565   Buildings & Grounds              1,265,142                 93,923                 421,714                  389,511                28,000                 847,631 33.00%              109,103                 438,498               (20,987) -4.79% 565   Buildings & Grounds        1,409,617           129,363 469,872           952,914             32,434
570   Communications                   31,626                   2,189                   10,542                    11,011                          -                   20,615 34.82%                  2,647                   10,891                     120 1.10% 570   Public Relations Services             32,107                  762 10,702             20,325                      -
595   General Administration Fees                   75,500                   6,279                   25,167                    25,114                          -                   50,386 33.26%                  6,307                   25,227                    (113) -0.45% 595   General Administration Fees             68,500             10,188 22,833             43,784                      -
  Indirect Cost Allocation                           -                           -                             -                              -                            -                            - N/A                        -                             -                          -   N/A   Indirect Cost Allocation      (3,716,760)         (311,995) (1,238,920)      (2,451,940)
1 Total - General Government              8,056,814               597,439              2,685,605               2,397,731                42,887                5,616,196 30.29%              557,712                2,323,108              117,510 5.06% 1 Total - General Government        5,057,861           372,992        1,685,954        2,817,659             42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                 555,208                 44,615                 185,069                  173,538                45,475                 336,195 39.45%                37,609                 171,201                47,812 27.93% 100   Judicial Administration        1,242,160           103,169 414,053           792,666             26,440
151   Judge Morris                   55,307                   4,385                   18,436                    16,315                     278                   38,714 30.00%                  4,945                   15,790                     803 5.09% 151   Judge Morris             58,852               6,413 19,617             35,428                      -
152   Judge Boyett                   54,757                   5,316                   18,252                    15,592                          -                   39,165 28.47%                  3,631                   16,287                    (695) -4.27% 152   Judge Boyett             55,666               4,419 18,555             31,635                    28
153   Judge Wilbanks                   54,957                   3,611                   18,319                    14,551                       66                   40,340 26.60%                  2,804                   13,767                     850 6.17% 153   Judge Adams             56,204               4,112 18,735             36,486                      -
154   Judge Partain                   55,807                   5,249                   18,602                    16,380                          -                   39,427 29.35%                  5,235                   16,225                     155 0.96% 154   Judge Partain             58,058               5,543 19,353             36,259                      -
155   Drug Court                           -                           -                             -                              -                            -                            - #DIV/0!                  4,945                   23,664               (23,664) -100.00% 155   Drug Court           172,213             12,193 57,404           122,078                      -
180   Clerk of Superior Court                 791,986                 63,977                 263,995                  251,825                  2,860                 537,301 32.16%                72,280                 263,028                 (8,343) -3.17% 180   Clerk of Superior Court        1,080,371             98,415 360,124           732,209               6,568
200   District Attorney              1,084,612                 88,164                 361,537                  280,722              646,167                 157,723 85.46%                18,331                 122,908              803,981 654.13% 200   District Attorney        1,304,668           117,532 434,889           933,846           365,977
400   Magistrate Court                 883,668                 66,199                 294,556                  276,101                     235                 607,332 31.27%                74,824                 303,530               (27,194) -8.96% 400   Magistrate Court        1,077,986             91,087 359,329           713,087               2,310
450   Probate Court                 459,024                 35,689                 153,008                  148,011                  1,230                 309,783 32.51%                39,507                 153,165                 (3,924) -2.56% 450   Probate Court           600,575             55,281 200,192           420,214                  982
600   Juvenile Court                 840,930                 69,495                 280,310                  277,709                66,506                 496,715 40.93%                71,066                 271,702                72,513 26.69% 600   Juvenile Court        1,214,916           108,143 404,972           803,460             25,043
800   Public Defender                 755,662                 56,524                 251,887                  227,759              468,775                   59,128 92.18%                55,346                 223,690              472,844 211.38% 800   Public Defender           713,722             60,860 237,907           472,817           199,938
2 Total - Judicial              5,591,918               443,224              1,863,973               1,698,503           1,231,592                2,661,823 52.40%              390,523                1,594,957           1,335,138 83.71% 2 Total - Judicial        7,635,391           667,167        2,545,130        5,130,185           627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff              6,125,618               486,780              2,041,873               1,958,240                66,159              4,101,219 33.05%              568,307              2,242,698             (218,299) -9.73% 300   Sheriff        7,123,494           651,785 2,374,498        4,811,137             43,852
326   Correctional Facility              6,798,653               534,363              2,266,218               2,140,253              194,584              4,463,816 34.34%              463,086              1,724,070              610,767 35.43% 326   Correctional Facility        5,375,939           544,990 1,791,980        3,654,301             79,973
500   Fire Department                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 500   Fire Department        4,694,910           411,758 1,564,970        3,172,958             23,973
600   Emergency Medical Services                 300,000                 25,000                 100,000                  100,000              200,000                            - 100.00%                25,000                 100,000              200,000 200.00% 600   Emergency Medical Services           485,000             40,417 161,667           323,335           161,667
700   Coroner                 109,941                   6,196                   36,647                    23,515                          -                   86,426 21.39%                  6,528                   26,762                 (3,247) -12.13% 700   Coroner           169,248             10,173 56,416             91,082               1,735
910   Animal Control                 185,315                 14,554                   61,772                    61,822                     459                 123,034 33.61%                12,694                   50,462                11,819 23.42% 910   Animal Control           198,328             16,625 66,109           129,089                  945
920   Emergency Management                 178,977                 14,745                   59,659                    58,949                     693                 119,335 33.32%                17,226                   79,230               (19,588) -24.72% 920   Emergency Management           160,803             11,335 53,601             98,087               5,850
290   American Red Cross                           -                           -                             -                              -                            -                            - N/A                        -                             -                          -   N/A 290   American Red Cross               1,000                    -   333                    -                        -
3 Total - Public Safety            13,698,504            1,081,638              4,566,168               4,342,779              461,895                8,893,830 35.07%           1,092,841                4,223,222              581,452 13.77% 3 Total - Public Safety      18,208,722        1,687,083        6,069,574      12,279,989           317,995
PUBLIC WORKS PUBLIC WORKS          
200   Public Works              6,130,504               430,080              2,043,501               1,498,688              276,947              4,354,869 28.96%              504,631              1,715,987                59,648 3.48% 200   Public Works        6,298,615           561,000 2,099,538        4,090,819           328,196
530   Solid Waste Disposal                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 530   Solid Waste Disposal           425,000             36,998 141,667           234,356                      -
970   Payments to Varnell/Cohutta/Tunnel Hill                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 970   Payments to Varnell/Cohutta/Tunnel Hill           178,000             10,667 59,333           135,334             42,667
4 Total - Public Works              6,130,504               430,080              2,043,501               1,498,688              276,947                4,354,869 28.96%              504,631                1,715,987                59,648 3.48% 4 Total - Public Works        6,901,615           608,665        2,300,538        4,460,509           370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[2]   Health Department                 250,000                 20,833                   83,333                    83,333              166,667                            - 100.00%                20,833                   83,333              166,667 200.00% 000   Health Department           950,000             79,167 316,667           633,333           316,667
110   Family Support Council / Greenhouse Adv.                   20,000                   1,000                     6,667                      4,000                  8,000                     8,000 60.00%                  1,000                   12,000                        -   0.00% 110   CASA Grant - Family Support Council               5,400                    -   1,800               7,000                      -
441   Family and Children Services                   80,000                   6,667                   26,667                    26,667                53,333                            - 100.00%                  6,667                   26,667                53,333 200.00% 441[3]   Family and Children Services           148,678             12,390 49,559             99,120             49,559
446   Ga. Dept. of Veterans Service                     1,000                         -                       1,000                         984                          -                          16 98.40%                        -                          984                        -   0.00% 446   Ga. Dept. of Veterans Service               1,000                    -   333                  984                      -
452   Indigent Funeral Expense                   85,000                   9,000                   28,333                    24,000                          -                   61,000 28.24%                  6,000                   26,000                 (2,000) -7.69% 452   Indigent Funeral Expense             65,000               3,000 21,667             39,000                      -
520   Senior Citizens                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 520   Senior Citizens           150,000             12,500 50,000           103,573             50,000
5 Total - Health and Welfare                 436,000                 37,500                 146,000                  138,984              228,000                     69,016 84.17%                34,500                   148,984              218,000 146.32% 5 Total - Health and Welfare        1,320,078           107,057           440,026           883,010           416,226
CULTURE AND RECREATION CULTURE AND RECREATION          
120   Parks & Recreation Department                 935,032               110,051                 311,677                  281,560                13,562                 639,910 31.56%              132,859                 299,747                 (4,625) -1.54% 120   Recreation Department        1,012,423             77,435 337,474           635,226               5,558
510   Dalton Regional Library                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 510   Dalton Regional Library           226,000             15,667 75,333           163,336             62,667
6 Total - Culture and Recreation                 935,032               110,051                 311,677                  281,560                13,562                   639,910 31.56%              132,859                   299,747                 (4,625) -1.54% 6 Total - Culture and Recreation        1,238,423             93,102           412,808           798,562             68,225 5,330,899
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                 111,384                   7,591                   37,128                    26,224                  1,620                   83,540 25.00%                  8,249                   30,930                 (3,086) -9.98% 130   County Extension Service           156,719             12,978 52,240             99,849                  253
140   State Forestry Service                     7,868                      656                     2,623                      2,623                          -                     5,245 33.34%                     656                     2,623                        -   0.00% 140   State Forestry Service               3,600                    -   1,200               1,545                      -
220   Inspection & Enforcement                 341,449                 26,154                 113,816                  108,481                          -                 232,968 31.77%                27,856                 112,256                 (3,775) -3.36% 220   Inspection & Enforcement           608,154             42,043 202,718           308,881                  199
310   Dalton/Whitfield CDC                   80,000                   6,667                   26,667                    26,667                53,333                            - 100.00%                  6,667                   26,667                53,333 200.00% 310   Dalton/Whitfield CDC           177,138             17,164 59,046             24,160                      -
410   County Planner                   48,000                   4,000                   16,000                    16,000                32,000                            - 100.00%                  4,000                   16,000                32,000 200.00% 410   County Planner           163,262               8,320 54,421           122,245                      -
420   MPO                 252,691                   9,916                   84,230                    27,379                       20                 225,292 10.84%                10,951                   39,819               (12,420) -31.19% 420   MPO           166,143                  397 55,381             74,895                      -
450   County Engineer Office                 519,434                 38,001                 173,145                  137,705                     379                 381,350 26.58%                30,316                 118,208                19,876 16.81% 450   County Engineer Office           315,901             33,918 105,300           259,346                  922
520   Dalton/Whitfield JDA                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 520   Dalton/Whitfield JDA           159,250             12,871 53,083           105,768             51,483
540&565   NW GA Trade & Conv. Center Authority                 541,655                 24,679                 180,552                    98,716              197,434                 245,505 54.68%                25,149                 117,471              178,679 152.10% 540&565   NW GA Trade & Conv. Center Authority           437,110             34,766 145,703           335,861             60,703
7 Total - Housing and Development              1,902,481               117,664                 634,160                  443,795              284,786                1,173,900 38.30%              113,844                   463,974              264,607 57.03% 7 Total - Housing and Development        2,187,277           162,457           729,092        1,332,550           113,560 9,924,156
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment              1,489,960                         -                   496,653                            -                  94,960              1,395,000 6.37%                        -                             -                  94,960 N/A   Loan Payment  $       839,337                    -   279,779                    -                        -
  Interest Expense                 492,404                         -                   164,135                            -                  20,179                 472,225 N/A                        -                             -                  20,179 N/A   Interest Expense  $         75,663             10,966 25,221             74,567                      -
  TAN's                   55,000                         -                     18,333                            -                            -                   55,000 N/A                        -                             -                          -   N/A
8 Total - Debt Service              2,037,364                         -                   679,121                            -                115,139                1,922,225 0.00%                        -                               -                115,139 N/A 8 Total - Debt Service           915,000             10,966           305,000             74,567                    -   6,174,529
OTHER FINANCING USES OTHER FINANCING USES          
  Greenhouse                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A   Greenhouse 0                    -   0                    -                        -
Use   E-911 Center                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A Use   E-911 Center                    -                      -   0                    -                        -
Detail   Whitfield Transit Grant                 187,194                 15,600                   62,398                    62,398                          -                 124,796 33.33%                11,529                   46,115                16,283 35.31% Detail   Whitfield Transit Grant             90,000               7,500 30,000             60,000                      -
  Northwest Georgia Trade & Convention                           -                           -                             -                              -                            -                            - N/A                        -                             -                          -   N/A   Northwest Georgia Trade & Convention           507,200             42,267 169,067           338,133                      -
  Juvenile Accountability Grant                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A   Juvenile Accountability Grant               5,000                    -   1,667                    -                        -
  Capital Projects              1,447,168               120,597                 482,389                  482,389                          -                 964,779 33.33%              129,370                 517,479               (35,090) -6.78%   Capital Projects        2,787,000           232,250 929,000        1,858,000                      -
  5% Victim Witness Assistance Program                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A   5% Victim Witness Assistance Program                    -                      -   0                    -                        -
  Tunnel Hill TE Grant                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A   Urban/Comm Forestry Grant                    -                      -   0                    -                        -
  Scenic By-Way Grant                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A   Scenic By-Way Grant                    -                      -   0                    -                        -
9   Total - Other Financing Uses              1,634,362               136,197                 544,787                  544,787                          -                1,089,575 33.33%              140,899                   563,594               (18,807) -3.34% 9   Total - Other Financing Uses        3,389,200           282,017        1,129,733        2,256,133                    -  
TOTAL EXPENDITURES  $        40,422,979  $        2,953,793  $        13,474,992  $         11,346,827  $       2,654,808    $        26,421,344 34.64%  $       2,967,809    $        11,333,573  $       2,668,062 23.54% TOTAL EXPENDITURES      46,853,567  $    3,991,506  $  15,617,856  $  30,033,164  $    1,956,741
         
Other Fin Uses               157,030 x                  628,120 x
Entry Total            2,953,793             11,346,827
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               257,290             21,018,489