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