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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 August 31, 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 15 vs 14   Budget Month Projected Actual Encumbered
GENERAL GOVERNMENT                   GENERAL GOVERNMENT          
310   Board of Commissioners   $                353,591  $                34,353  $                235,727  $                 267,371  $                         -  $                  86,220 75.62%  $               30,316  $                223,104                   44,267 19.84% 310   Board of Commissioners (HR & Admin)  $         793,047  $           61,355  $         528,698  $         467,911  $             1,596
400   Board of Elections and Registrar                    349,963                    24,489                    233,309                     212,307                          63                    137,593 60.68%                   30,938                    246,449                 (34,079) -13.83% 400   Board of Elections and Registrar             432,167               47,581 288,111             313,277                         -
510   Finance & Accounting                    600,054                    58,903                    400,036                     405,479                             -                    194,575 67.57%                   54,936                    356,025                   49,454 13.89% 510   Finance & Accounting             414,637               43,235 276,425             308,202                 4,129
520   General Administration (Contingency)                    770,300                            -                      513,533                               -                               -                    770,300 0.00%                           -                                -                             -   N/A 520   General Administration (Contingency)             975,000                 4,233 650,000                 7,027                         -
530   Law                    200,000                    19,588                    133,333                     147,294                             -                      52,706 73.65%                   13,327                    114,462                   32,832 28.68% 530   Law             185,000               17,644 123,333             130,223                         -
535   Information Technologies                    952,622                  170,597                    635,081                     680,198                   15,659                    256,765 73.05%                   81,360                    623,704                   72,153 11.57% 535   Information Technologies          1,099,459               78,045 732,973             722,910                 2,836
540   Human Resources                    354,178                    28,785                    236,119                     205,327                        444                    148,407 58.10%                   26,132                    198,957                     6,814 3.42%
545   Tax Commissioner                 1,249,991                  124,316                    833,327                     849,923                     2,579                    397,489 68.20%                 109,234                    829,450                   23,052 2.78% 545   Tax Commissioner          1,315,350             125,828 876,900             928,624                 1,043
550   Tax Assessor                 1,301,097                  123,885                    867,398                     861,393                        562                    439,142 66.25%                 140,122                    831,300                   30,655 3.69% 550   Tax Assessor          1,432,237             123,189 954,825             941,709                    548
551   Board of Equalization                      14,250                         834                        9,500                         5,813                             -                        8,437 40.79%                        695                        3,724                     2,089 56.10% 551   Board of Equalization               14,000                      37 9,333                 3,812                         -
555   Risk Management                    435,000                    40,138                    290,000                     302,207                             -                    132,793 69.47%                   32,991                    279,576                   22,631 8.09% 555   Risk Management             500,000               43,527 333,333             329,171                         -
560   Audit                    103,500                      4,200                    103,500                     107,695                             -                      (4,195) 104.05%                           -                      103,475                     4,220 4.08% 560   Audit             103,500                       -   69,000               99,710                         -
565   Buildings & Grounds                 1,265,142                  113,198                    843,428                     793,234                   18,878                    453,030 64.19%                   86,129                    894,421                 (82,309) -9.20% 565   Buildings & Grounds          1,409,617             129,363 939,745             952,914               32,434
570   Communications                      31,626                      3,085                      21,084                       22,493                             -                        9,133 71.12%                     3,075                      21,167                     1,326 6.26% 570   Public Relations Services               32,107                    762 21,405               20,325                         -
595   General Administration Fees                      75,500                      6,319                      50,333                       50,310                             -                      25,190 66.64%                     7,513                      52,866                   (2,556) -4.83% 595   General Administration Fees               68,500               10,188 45,667               43,784                         -
  Indirect Cost Allocation                              -                              -                                -                                 -                               -                               - N/A                           -                                -                             -   N/A   Indirect Cost Allocation        (3,716,760)           (311,995) (2,477,840)        (2,451,940)
1 Total - General Government                 8,056,814                  752,690                 5,405,709                  4,911,044                   38,185                   3,107,585 61.43%                 616,768                   4,778,680                 170,549 3.57% 1 Total - General Government          5,057,861             372,992          3,371,907          2,817,659               42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                    555,208                    43,757                    370,139                     348,109                   24,286                    182,813 67.07%                   50,002                    354,153                   18,242 5.15% 100   Judicial Administration          1,242,160             103,169 828,107             792,666               26,440
151   Judge Morris                      55,307                      4,408                      36,871                       33,609                        437                      21,261 61.56%                     4,203                      31,166                     2,880 9.24% 151   Judge Morris               58,852                 6,413 39,235               35,428                         -
152   Judge Boyett                      54,757                      4,291                      36,505                       30,265                             -                      24,492 55.27%                     2,857                      33,986                   (3,721) -10.95% 152   Judge Boyett               55,666                 4,419 37,111               31,635                      28
153   Judge Wilbanks                      54,957                      1,999                      36,638                       32,307                          28                      22,622 58.84%                     4,417                      30,325                     2,010 6.63% 153   Judge Adams               56,204                 4,112 37,469               36,486                         -
154   Judge Partain                      55,807                      3,397                      37,205                       34,167                             -                      21,640 61.22%                     4,515                      34,959                      (792) -2.27% 154   Judge Partain               58,058                 5,543 38,705               36,259                         -
155   Drug Court                              -                              -                                -                                 -                               -                               - #DIV/0!                     6,315                      46,741                 (46,741) -100.00% 155   Drug Court             172,213               12,193 114,809             122,078                         -
180   Clerk of Superior Court                    791,986                    79,263                    527,991                     531,116                     1,150                    259,720 67.21%                   71,551                    525,983                     6,283 1.19% 180   Clerk of Superior Court          1,080,371               98,415 720,247             732,209                 6,568
200   District Attorney                 1,084,612                  100,863                    723,075                     630,572                 374,924                      79,116 92.71%                   85,162                    576,814                 428,682 74.32% 200   District Attorney          1,304,668             117,532 869,779             933,846             365,977
400   Magistrate Court                    883,668                    90,936                    589,112                     569,717                     1,423                    312,528 64.63%                   87,434                    605,192                 (34,052) -5.63% 400   Magistrate Court          1,077,986               91,087 718,657             713,087                 2,310
450   Probate Court                    459,024                    40,544                    306,016                     293,395                     1,387                    164,242 64.22%                   44,240                    307,511                 (12,729) -4.14% 450   Probate Court             600,575               55,281 400,383             420,214                    982
600   Juvenile Court                    840,930                    79,349                    560,620                     546,121                   34,559                    260,250 69.05%                   75,544                    540,915                   39,765 7.35% 600   Juvenile Court          1,214,916             108,143 809,944             803,460               25,043
800   Public Defender                    755,662                    61,939                    503,775                     473,471                 249,801                      32,390 95.71%                   55,736                    451,273                 271,999 60.27% 800   Public Defender             713,722               60,860 475,815             472,817             199,938
2 Total - Judicial                 5,591,918                  510,746                 3,727,945                  3,522,849                 687,995                   1,381,074 75.30%                 491,976                   3,539,018                 671,826 18.98% 2 Total - Judicial          7,635,391             667,167          5,090,261          5,130,185             627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                 6,125,618                  591,926                 4,083,745                  4,100,611                   46,149                 1,978,858 67.70%                 533,605                 3,871,151                 275,609 7.12% 300   Sheriff          7,123,494             651,785 4,748,996          4,811,137               43,852
326   Correctional Facility                 6,798,653                  662,687                 4,532,435                  4,449,162                 117,506                 2,231,985 67.17%                 588,194                 4,102,460                 464,208 11.32% 326   Correctional Facility          5,375,939             544,990 3,583,959          3,654,301               79,973
500   Fire Department                              -                              -                                -                                 -                               -                               - 0.00%                           -                                -                             -   N/A 500   Fire Department          4,694,910             411,758 3,129,940          3,172,958               23,973
600   Emergency Medical Services                    300,000                    25,000                    200,000                     200,000                 100,000                               - 100.00%                   25,000                    200,000                 100,000 50.00% 600   Emergency Medical Services             485,000               40,417 323,333             323,335             161,667
700   Coroner                    109,941                      7,680                      73,294                       50,855                             -                      59,086 46.26%                     9,406                      59,153                   (8,298) -14.03% 700   Coroner             169,248               10,173 112,832               91,082                 1,735
910   Animal Control                    185,315                    18,649                    123,543                     124,762                        522                      60,031 67.61%                   12,975                    101,473                   23,811 23.47% 910   Animal Control             198,328               16,625 132,219             129,089                    945
920   Emergency Management                    178,977                    14,291                    119,318                     107,430                     2,076                      69,471 61.18%                   12,393                    112,583                   (3,077) -2.73% 920   Emergency Management             160,803               11,335 107,202               98,087                 5,850
290   American Red Cross                              -                              -                                -                                 -                               -                               - N/A                           -                                -                             -   N/A 290   American Red Cross                 1,000                       -   667                       -                           -
3 Total - Public Safety               13,698,504               1,320,233                 9,132,336                  9,032,820                 266,253                   4,399,431 67.88%              1,181,573                   8,446,820                 852,253 10.09% 3 Total - Public Safety        18,208,722          1,687,083        12,139,148        12,279,989             317,995
PUBLIC WORKS PUBLIC WORKS          
200   Public Works                 6,130,504                  532,210                 4,087,003                  3,260,477                 786,289                 2,083,738 66.01%                 725,859                 4,234,046               (187,280) -4.42% 200   Public Works          6,298,615             561,000 4,199,077          4,090,819             328,196
530   Solid Waste Disposal                              -                              -                                -                                 -                               -                               - 0.00%                           -                                -                             -   N/A 530   Solid Waste Disposal             425,000               36,998 283,333             234,356                         -
970   Payments to Varnell/Cohutta/Tunnel Hill                              -                              -                                -                                 -                               -                               - 0.00%                           -                                -                             -   N/A 970   Payments to Varnell/Cohutta/Tunnel Hill             178,000               10,667 118,667             135,334               42,667
4 Total - Public Works                 6,130,504                  532,210                 4,087,003                  3,260,477                 786,289                   2,083,738 66.01%                 725,859                   4,234,046               (187,280) -4.42% 4 Total - Public Works          6,901,615             608,665          4,601,077          4,460,509             370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[1]   Health Department                    250,000                    20,833                    166,667                     166,667                   83,333                               - 100.00%                   20,833                    166,667                   83,333 50.00% 000   Health Department             950,000               79,167 633,333             633,333             316,667
110   Family Support Council / Greenhouse Adv.                      20,000                      9,000                      16,000                       16,000                     4,000                               - 100.00%                     1,000                      16,000                     4,000 25.00% 110   CASA Grant - Family Support Council                 5,400                       -   3,600                 7,000                         -
441   Family and Children Services                      80,000                      6,667                      53,333                       53,333                   26,667                               - 100.00%                     6,667                      53,333                   26,667 50.00% 441[2]   Family and Children Services             148,678               12,390 99,119               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                       -   667                    984                         -
452   Indigent Funeral Expense                      85,000                    13,000                      56,667                       63,000                             -                      22,000 74.12%                     8,000                      54,000                     9,000 16.67% 452   Indigent Funeral Expense               65,000                 3,000 43,333               39,000                         -
520   Senior Citizens                              -                              -                                -                                 -                               -                               - 0.00%                           -                                -                             -   N/A 520   Senior Citizens             150,000               12,500 100,000             103,573               50,000
5 Total - Health and Welfare                    436,000                    49,500                    293,667                     299,984                 114,000                        22,016 94.95%                   36,500                      290,984                 123,000 42.27% 5 Total - Health and Welfare          1,320,078             107,057             880,052             883,010             416,226
CULTURE AND RECREATION CULTURE AND RECREATION          
120   Parks & Recreation Department                    935,032                    86,065                    623,355                     540,726                   14,436                    379,870 59.37%                   61,142                    527,110                   28,052 5.32% 120   Recreation Department          1,012,423               77,435 674,949             635,226                 5,558
510   Dalton Regional Library                              -                              -                                -                                 -                               -                               - 0.00%                           -                                -                             -   N/A 510   Dalton Regional Library             226,000               15,667 150,667             163,336               62,667
6 Total - Culture and Recreation                    935,032                    86,065                    623,355                     540,726                   14,436                      379,870 59.37%                   61,142                      527,110                   28,052 5.32% 6 Total - Culture and Recreation          1,238,423               93,102             825,615             798,562               68,225 6,219,722
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                    111,384                      7,250                      74,256                       55,127                     1,638                      54,619 50.96%                     5,285                      62,363                   (5,598) -8.98% 130   County Extension Service             156,719               12,978 104,479               99,849                    253
140   State Forestry Service                        7,868                         656                        5,245                         5,245                             -                        2,623 66.66%                        656                        5,245                           -   0.00% 140   State Forestry Service                 3,600                       -   2,400                 1,545                         -
220   Inspection & Enforcement                    341,449                    33,977                    227,633                     220,131                        160                    121,158 64.52%                   33,553                    227,172                   (6,881) -3.03% 220   Inspection & Enforcement             608,154               42,043 405,436             308,881                    199
310   Dalton/Whitfield CDC                      80,000                      6,667                      53,333                       53,333                   26,667                               - 100.00%                     6,667                      53,333                   26,667 50.00% 310   Dalton/Whitfield CDC             177,138               17,164 118,092               24,160                         -
410   County Planner                      48,000                      4,000                      32,000                       32,000                   16,000                               - 100.00%                     4,000                      32,000                   16,000 50.00% 410   County Planner             163,262                 8,320 108,841             122,245                         -
420   MPO                    252,691                    30,759                    168,461                       70,466                             -                    182,225 27.89%                     8,489                      71,310                      (844) -1.18% 420   MPO             166,143                    397 110,762               74,895                         -
450   County Engineer Office                    519,434                    52,210                    346,289                     318,187                        493                    200,754 61.35%                   31,280                    216,138                 102,542 47.44% 450   County Engineer Office             315,901               33,918 210,601             259,346                    922
520   Dalton/Whitfield JDA                              -                              -                                -                                 -                               -                               - 0.00%                           -                                -                             -   N/A 520   Dalton/Whitfield JDA             159,250               12,871 106,167             105,768               51,483
540&565   NW GA Trade & Conv. Center Authority                    541,655                    41,179                    361,103                     366,293                   98,716                      76,646 85.85%                   25,149                    346,533                 118,476 34.19% 540&565   NW GA Trade & Conv. Center Authority             437,110               34,766 291,407             335,861               60,703
7 Total - Housing and Development                 1,902,481                  176,698                 1,268,321                  1,120,782                 143,674                      638,025 66.46%                 115,079                   1,014,094                 250,362 24.69% 7 Total - Housing and Development          2,187,277             162,457          1,458,185          1,332,550             113,560 11,883,552
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment                 1,489,960                            -                   1,030,000                  1,059,836                   94,960                    335,164 77.51%                           -                   1,030,199                 124,597 12.09%   Loan Payment  $         839,337                       -   559,558                       -                           -
  Interest Expense                    492,404                            -                      245,870                     216,034                   20,179                    256,191 N/A                           -                      235,928                        285 0.12%   Interest Expense  $           75,663               10,966 50,442               74,567                         -
  TAN's                      55,000                    12,500                      36,667                       12,500                             -                      42,500 N/A                           -                                -                     12,500 N/A
8 Total - Debt Service                 2,037,364                    12,500                 1,312,537                  1,288,370                 115,139                      633,855 0.00%                           -                     1,266,127                 137,382 10.85% 8 Total - Debt Service             915,000               10,966             610,000               74,567                       -   8,413,815
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                    124,796                     124,796                             -                      62,398 66.67%                   11,529                      92,231                   32,565 35.31% Detail   Whitfield Transit Grant               90,000                 7,500 60,000               60,000                         -
  Northwest Georgia Trade & Convention                              -                              -                                -                                 -                               -                               - N/A                           -                                -                             -   N/A   Northwest Georgia Trade & Convention             507,200               42,267 338,133             338,133                         -
  Juvenile Accountability Grant                              -                              -                                -                                 -                               -                               - 0.00%                           -                                -                             -   N/A   Juvenile Accountability Grant                 5,000                       -   3,333                       -                           -
  Capital Projects                 1,447,168                  120,597                    964,779                     964,779                             -                    482,389 66.67%                 129,370                 1,034,959                 (70,180) -6.78%   Capital Projects          2,787,000             232,250 1,858,000          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                 1,089,575                  1,089,575                             -                      544,787 66.67%                 140,899                   1,127,190                 (37,615) -3.34% 9   Total - Other Financing Uses          3,389,200             282,017          2,259,467          2,256,133                       -  
TOTAL EXPENDITURES  $           40,422,979  $           3,576,839  $           26,940,447  $            25,066,627  $          2,165,971    $           13,190,381 67.37%  $          3,369,796    $           25,224,069  $          2,008,529 7.96% TOTAL EXPENDITURES        46,853,567  $      3,991,506  $    31,235,711  $    30,033,164  $      1,956,741
         
Other Fin Uses                  157,030 x                  1,256,242 x
Entry Total               3,576,839                25,066,627
Exp Status Rpt               3,211,083                32,978,999    
Remove F/S Debt Svc                    12,500                  1,288,370
Book Debt Svc                            -                      (613,683)
Issuance Costs                            -                                 -  
               33,653,686
Rounding                 (353,256)                  8,587,059