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, 2016																						Year to Date Totals as of July 31, 2010
	With Comparative Totals for 2015																						With Comparative Totals for 2009
		2016														2015								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		16 vs 15				Budget		Month		Projected		Actual		Encumbered
	GENERAL GOVERNMENT																						GENERAL GOVERNMENT
310	Board of Commissioners	$                341,471		$                29,503		$                113,824		$                 110,239		$                      87		$                231,145		32.31%		$               28,867		$                132,245		(21,919)	-16.57%	310	Board of Commissioners (HR & Admin)	$         793,047		$           61,355		$         264,349		$         467,911		$             1,596
400	Board of Elections and Registrar	395,750		22,230		131,917		107,978		-		287,772		27.28%		34,712		124,778		(16,800)	-13.46%	400	Board of Elections and Registrar	432,167		47,581		144,056		313,277		-
510	Finance & Accounting	667,398		54,171		222,466		214,984		707		451,707		32.32%		48,822		200,028		15,663	7.83%	510	Finance & Accounting	414,637		43,235		138,212		308,202		4,129
520	General Administration (Contingency)	500,000		-		-		-		-		500,000		0.00%		-		-		-	N/A	520	General Administration (Contingency)	975,000		4,233		325,000		7,027		-
530	Law	200,000		16,051		66,667		62,163		-		137,837		31.08%		23,742		70,549		(8,386)	-11.89%	530	Law	185,000		17,644		61,667		130,223		-
535	Information Technologies	1,043,297		90,883		347,766		339,444		1,500		702,353		32.68%		86,093		318,220		22,724	7.14%	535	Information Technologies	1,099,459		78,045		366,486		722,910		2,836
540	Human Resources	383,791		41,668		127,930		115,950		2,070		265,771		30.75%		28,298		101,038		16,982	16.81%
545	Tax Commissioner	1,334,081		107,799		444,694		434,500		39		899,542		32.57%		101,930		428,558		5,981	1.40%	545	Tax Commissioner	1,315,350		125,828		438,450		928,624		1,043
550	Tax Assessor	1,369,473		104,292		456,491		427,542		131		941,800		31.23%		99,412		414,477		13,196	3.18%	550	Tax Assessor	1,432,237		123,189		477,412		941,709		548
551	Board of Equalization	15,206		21		5,069		3,090		-		12,116		20.32%		-		4,679		(1,589)	-33.96%	551	Board of Equalization	14,000		37		4,667		3,812		-
555	Risk Management	442,000		38,832		147,333		146,015		-		295,985		33.04%		38,472		151,613		(5,598)	-3.69%	555	Risk Management	500,000		43,527		166,667		329,171		-
560	Audit	108,000		-		24,040 [1]		24,040		-		83,960		22.26%		4,700		25,910		(1,870)	-7.22%	560	Audit	103,500		-		34,500		99,710		-
565	Buildings & Grounds	1,347,402		92,182		449,134		384,967		22,137		940,298		30.21%		93,923		389,511		17,593	4.52%	565	Buildings & Grounds	1,409,617		129,363		469,872		952,914		32,434
570	Communications	32,813		2,519		10,938		10,956		-		21,857		33.39%		2,189		11,011		(55)	-0.50%	570	Public Relations Services	32,107		762		10,702		20,325		-
595	General Administration Fees	76,000		6,337		25,333		25,349		-		50,651		33.35%		6,279		25,114		235	0.94%	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	8,256,682		606,488		2,573,601		2,407,217		26,671		5,822,794		29.48%		597,439		2,397,731		36,157	1.51%	1	Total - General Government	5,057,861		372,992		1,685,954		2,817,659		42,586
	JUDICIAL																						JUDICIAL
100	Judicial Administration	552,176		37,304		184,059		171,995		51,100		329,081		40.40%		44,615		173,538		49,557	28.56%	100	Judicial Administration	1,242,160		103,169		414,053		792,666		26,440
151	Judge Morris	55,307		3,480		18,436		15,419		-		39,888		27.88%		4,385		16,315		(896)	-5.49%	151	Judge Morris	58,852		6,413		19,617		35,428		-
152	Judge Boyett	54,657		4,148		18,219		16,195		-		38,462		29.63%		5,316		15,592		603	3.87%	152	Judge Boyett	55,666		4,419		18,555		31,635		28
153	Judge Wilbanks	54,707		4,576		18,236		18,192		-		36,515		33.25%		3,611		14,551		3,641	25.02%	153	Judge Adams	56,204		4,112		18,735		36,486		-
154	Judge Partain	55,157		4,168		18,386		15,736		-		39,421		28.53%		5,249		16,380		(644)	-3.93%	154	Judge Partain	58,058		5,543		19,353		36,259		-
155	Drug Court	-		-		-		-		-		-		#DIV/0!		-		-		-	N/A	155	Drug Court	172,213		12,193		57,404		122,078		-
180	Clerk of Superior Court	866,719		66,852		288,906		271,948		-		594,771		31.38%		63,977		251,825		20,123	7.99%	180	Clerk of Superior Court	1,080,371		98,415		360,124		732,209		6,568
200	District Attorney	1,122,930		93,935		374,310		323,132		51,000 [2]		748,798		33.32%		88,164		280,722		93,410	33.27%	200	District Attorney	1,304,668		117,532		434,889		933,846		365,977
400	Magistrate Court	960,034		79,749		320,011		306,515		669		652,850		32.00%		66,199		276,101		31,083	11.26%	400	Magistrate Court	1,077,986		91,087		359,329		713,087		2,310
450	Probate Court	482,563		38,433		160,854		149,541		8		333,014		30.99%		35,689		148,011		1,538	1.04%	450	Probate Court	600,575		55,281		200,192		420,214		982
600	Juvenile Court	913,981		75,848		304,660		290,912		71,133		551,936		39.61%		69,495		277,709		84,336	30.37%	600	Juvenile Court	1,214,916		108,143		404,972		803,460		25,043
800	Public Defender	676,965		53,497		225,655		205,617		53,183		418,165		38.23%		56,524		227,759		31,041	13.63%	800	Public Defender	713,722		60,860		237,907		472,817		199,938
2	Total - Judicial	5,795,196		461,990		1,931,732		1,785,202		227,093		3,782,901		34.72%		443,224		1,698,503		313,792	18.47%	2	Total - Judicial	7,635,391		667,167		2,545,130		5,130,185		627,286
	PUBLIC SAFETY																						PUBLIC SAFETY
300	Sheriff	6,556,288		552,741		2,185,429		2,155,814		32,697		4,367,777		33.38%		486,780		1,958,240		230,271	11.76%	300	Sheriff	7,123,494		651,785		2,374,498		4,811,137		43,852
326	Correctional Facility	7,070,974		542,199		2,356,991		2,303,158		216,774		4,551,042		35.64%		534,363		2,140,253		379,679	17.74%	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		50,000		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	142,574		9,164		47,525		28,575		-		113,999		20.04%		6,196		23,515		5,060	21.52%	700	Coroner	169,248		10,173		56,416		91,082		1,735
910	Animal Control	194,688		15,095		64,896		63,522		-		131,166		32.63%		14,554		61,822		1,700	2.75%	910	Animal Control	198,328		16,625		66,109		129,089		945
920	Emergency Management	194,533		16,761		64,844		59,714		4,455		130,364		32.99%		14,745		58,949		5,220	8.86%	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	14,459,057		1,185,960		4,819,686		4,710,783		453,926		9,294,348		35.72%		1,081,638		4,342,779		821,930	18.93%	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	6,333,846		415,823		1,766,766 [3]		1,623,773		197,603		4,512,470		28.76%		430,080		1,498,688		322,688	21.53%	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	6,333,846		415,823		1,766,766		1,623,773		197,603		4,512,470		28.76%		430,080		1,498,688		322,688	21.53%	4	Total - Public Works	6,901,615		608,665		2,300,538		4,460,509		370,863
	HEALTH AND WELFARE																						HEALTH AND WELFARE
000[4]	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.	22,000		1,000		7,333		4,000		11,333 [5]		6,667		69.70%		1,000		4,000		11,333	283.33%	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[6]	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	45,000		450		15,000		4,150		-		40,850		9.22%		9,000		24,000		(19,850)	-82.71%	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	398,000		28,950		133,333		119,134		231,333		47,533		88.06%		37,500		138,984		211,483	152.16%	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	1,010,122		139,504		336,707		335,159		7,791		667,172		33.95%		110,051		281,560		61,390	21.80%	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	1,010,122		139,504		336,707		335,159		7,791		667,172		33.95%		110,051		281,560		61,390	21.80%	6	Total - Culture and Recreation	1,238,423		93,102		412,808		798,562		68,225																																																																																																																																																																																									5,560,583
	HOUSING AND DEVELOPMENT																						HOUSING AND DEVELOPMENT
130	County Extension Service	111,358		8,739		37,119		31,024		-		80,334		27.86%		7,591		26,224		4,800	18.30%	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	361,108		28,750		120,369		114,552		-		246,556		31.72%		26,154		108,481		6,071	5.60%	220	Inspection & Enforcement	608,154		42,043		202,718		308,881		199
310	Dalton/Whitfield CDC	90,000		7,500		30,000		30,000		60,000		-		100.00%		6,667		26,667		63,333	237.50%	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	183,186		5,203		61,062		24,538		-		158,648		13.40%		9,916		27,379		(2,841)	-10.38%	420	MPO	166,143		397		55,381		74,895		-
450	County Engineer Office	588,029		46,893		196,010		185,743		-		402,286		31.59%		38,001		137,705		48,038	34.88%	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	600,394		23,451		214,272		214,272		187,604		198,518		66.94%		24,679		98,716		303,160	307.10%	540&565	NW GA Trade & Conv. Center Authority	437,110		34,766		145,703		335,861		60,703
7	Total - Housing and Development	1,989,943		125,192		677,455		618,752		279,604		1,091,587		45.14%		117,664		443,795		454,561	102.43%	7	Total - Housing and Development	2,187,277		162,457		729,092		1,332,550		113,560																																																																																																																																																																																									10,323,498
	DEBT SERVICE																						DEBT SERVICE
	Loan Payment	1,600,960		-		-		-		-		1,600,960		0.00%		-		-		-	N/A		Loan Payment	$         839,337		-		279,779		-		-
	Interest Expense	322,030		-		-		-		-		322,030		N/A		-		-		-	N/A		Interest Expense	$           75,663		10,966		25,221		74,567		-
	TAN's	55,000		-		-		-		-		55,000		N/A		-		-		-	N/A
8	Total - Debt Service	1,977,990		-		-		-		-		1,977,990		0.00%		-		-		-	N/A	8	Total - Debt Service	915,000		10,966		305,000		74,567		-																																																																																																																																																																																									5,261,521
	OTHER FINANCING USES																						OTHER FINANCING USES
	Greenhouse	-		-		-		-		-		-		0.00%		-		-		-	N/A		Greenhouse	0		-		0		-		-
Use	E-911 Center	180,702		15,059		60,234		60,234		-		120,468		0.00%		-		-		60,234	N/A	Use	E-911 Center	-		-		0		-		-
Detail	Whitfield Transit Grant	119,374		9,948		39,791		39,791		-		79,583		33.33%		15,600		62,398		(22,607)	-36.23%	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	1,020,838		85,070		340,279		340,279		-		680,559		33.33%		120,597		482,389		(142,110)	-29.46%		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	1,320,914		110,077		440,304		440,304		-		880,610		33.33%		136,197		544,787		(104,483)	-19.18%	9	Total - Other Financing Uses	3,389,200		282,017		1,129,733		2,256,133		-
	TOTAL EXPENDITURES	$           41,541,750		$           3,073,984		$           12,679,584		$            12,040,324		$          1,424,021		$           28,077,405		32.41%		$          2,953,793		$           11,346,827		$          2,117,518	18.66%		TOTAL EXPENDITURES	46,853,567		$      3,991,506		$    15,617,856		$    30,033,164		$      1,956,741
	Other Fin Uses			130,910	x			523,637	x
	Entry Total			3,073,984				12,040,324
	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			137,099				20,324,992

---

[1]

Carol Roberts:
Equal to YTD until all is paid then equal to budget

[2]

Carol Roberts:
Add DA contract for April

[3]

Carol Roberts:
Remove 4/12 of LMIG since it hasn't started yet

[4]

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

[5]

Carol Roberts:
Add encumbrance for Fam Supp Counc

[6]

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