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, 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	$                 356,271		$                 26,778		$                 237,514		$                  245,541		$                          -		$                 110,730		68.92%		$                34,353		$                 267,371		(21,830)	-8.16%	310	Board of Commissioners (HR & Admin)	$          793,047		$            61,355		$          528,698		$          467,911		$              1,596
400	Board of Elections and Registrar	395,750		36,036		263,833		241,646		222		153,882		61.12%		24,489		212,307		29,561	13.92%	400	Board of Elections and Registrar	432,167		47,581		288,111		313,277		-
510	Finance & Accounting	667,398		57,434		444,932		443,501		-		223,897		66.45%		58,903		405,479		38,022	9.38%	510	Finance & Accounting	414,637		43,235		276,425		308,202		4,129
520	General Administration (Contingency)	409,772		-		-		-		-		409,772		0.00%		-		-		-	N/A	520	General Administration (Contingency)	975,000		4,233		650,000		7,027		-
530	Law	200,000		18,049		133,333		141,604		-		58,396		70.80%		19,588		147,294		(5,690)	-3.86%	530	Law	185,000		17,644		123,333		130,223		-
535	Information Technologies	1,043,297		68,289		695,531		685,795		-		357,502		65.73%		170,597		680,198		5,597	0.82%	535	Information Technologies	1,099,459		78,045		732,973		722,910		2,836
540	Human Resources	383,791		27,120		255,861		207,341		496		175,954		54.15%		28,785		205,327		2,510	1.22%
545	Tax Commissioner	1,334,081		105,294		889,387		871,728		-		462,353		65.34%		124,316		849,923		21,805	2.57%	545	Tax Commissioner	1,315,350		125,828		876,900		928,624		1,043
550	Tax Assessor	1,369,473		107,402		912,982		878,908		36		490,529		64.18%		123,885		861,393		17,551	2.04%	550	Tax Assessor	1,432,237		123,189		954,825		941,709		548
551	Board of Equalization	15,206		578		10,137		4,091		-		11,115		26.90%		834		5,813		(1,722)	-29.62%	551	Board of Equalization	14,000		37		9,333		3,812		-
555	Risk Management	442,000		11,403		294,667		239,306		63,000 [1]		139,694		68.40%		40,138		302,207		99	0.03%	555	Risk Management	500,000		43,527		333,333		329,171		-
560	Audit	108,000		6,140		105,600 [2]		105,600		-		2,400		97.78%		4,200		107,695		(2,095)	-1.95%	560	Audit	103,500		-		69,000		99,710		-
565	Buildings & Grounds	1,347,402		98,448		898,268		795,719		18,838		532,845		60.45%		113,198		793,234		21,323	2.69%	565	Buildings & Grounds	1,409,617		129,363		939,745		952,914		32,434
570	Communications	32,813		3,213		21,875		23,331		-		9,482		71.10%		3,085		22,493		838	3.73%	570	Public Relations Services	32,107		762		21,405		20,325		-
595	General Administration Fees	76,000		6,365		50,667		50,753		-		25,247		66.78%		6,319		50,310		443	0.88%	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	8,181,254		572,549		5,214,588		4,934,864		82,592		3,163,798		61.33%		752,690		4,911,044		106,412	2.17%	1	Total - General Government	5,057,861		372,992		3,371,907		2,817,659		42,586
	JUDICIAL																						JUDICIAL
100	Judicial Administration	552,176		45,601		368,117		366,414		26,827		158,935		71.22%		43,757		348,109		45,132	12.96%	100	Judicial Administration	1,242,160		103,169		828,107		792,666		26,440
151	Judge Morris	55,307		4,002		36,871		31,627		-		23,680		57.18%		4,408		33,609		(1,982)	-5.90%	151	Judge Morris	58,852		6,413		39,235		35,428		-
152	Judge Boyett	54,657		3,285		36,438		32,981		-		21,676		60.34%		4,291		30,265		2,716	8.97%	152	Judge Boyett	55,666		4,419		37,111		31,635		28
153	Judge Wilbanks	54,707		3,105		36,471		32,981		17		21,709		60.32%		1,999		32,307		691	2.14%	153	Judge Adams	56,204		4,112		37,469		36,486		-
154	Judge Partain	55,157		3,095		36,771		32,643		-		22,514		59.18%		3,397		34,167		(1,524)	-4.46%	154	Judge Partain	58,058		5,543		38,705		36,259		-
155	Drug Court	-		-		-		-		-		-		N/A		-		-		-	N/A	155	Drug Court	172,213		12,193		114,809		122,078		-
180	Clerk of Superior Court	866,719		69,751		577,813		567,337		-		299,382		65.46%		79,263		531,116		36,221	6.82%	180	Clerk of Superior Court	1,080,371		98,415		720,247		732,209		6,568
200	District Attorney	1,122,930		104,492		748,620		747,082		243		375,605		66.55%		100,863		630,572		116,753	18.52%	200	District Attorney	1,304,668		117,532		869,779		933,846		365,977
400	Magistrate Court	960,034		71,791		640,023		595,015		3,456		361,563		62.34%		90,936		569,717		28,754	5.05%	400	Magistrate Court	1,077,986		91,087		718,657		713,087		2,310
450	Probate Court	482,563		34,541		321,709		296,547		740		185,276		61.61%		40,544		293,395		3,892	1.33%	450	Probate Court	600,575		55,281		400,383		420,214		982
600	Juvenile Court	925,281		78,848		616,854		593,587		35,567		296,127		68.00%		79,349		546,121		83,033	15.20%	600	Juvenile Court	1,214,916		108,143		809,944		803,460		25,043
800	Public Defender	676,965		56,128		451,310		429,692		26,592		220,681		67.40%		61,939		473,471		(17,187)	-3.63%	800	Public Defender	713,722		60,860		475,815		472,817		199,938
2	Total - Judicial	5,806,496		474,639		3,870,997		3,725,906		93,442		1,987,148		65.78%		510,746		3,522,849		296,499	8.42%	2	Total - Judicial	7,635,391		667,167		5,090,261		5,130,185		627,286
	PUBLIC SAFETY																						PUBLIC SAFETY
300	Sheriff	6,549,388		558,258		4,366,259		4,385,438		27,998		2,135,952		67.39%		591,926		4,100,611		312,825	7.63%	300	Sheriff	7,123,494		651,785		4,748,996		4,811,137		43,852
326	Correctional Facility	7,098,902		584,950		4,732,601		4,616,223		177,035		2,305,644		67.52%		662,687		4,449,162		344,096	7.73%	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	142,574		9,011		95,049		62,520		-		80,054		43.85%		7,680		50,855		11,665	22.94%	700	Coroner	169,248		10,173		112,832		91,082		1,735
910	Animal Control	194,688		16,449		129,792		127,458		-		67,230		65.47%		18,649		124,762		2,696	2.16%	910	Animal Control	198,328		16,625		132,219		129,089		945
920	Emergency Management	197,033		13,726		131,355		146,516		200		50,317		74.46%		14,291		107,430		39,286	36.57%	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	14,482,585		1,207,394		9,655,057		9,538,155		305,233		4,639,197		67.97%		1,320,233		9,032,820		810,568	8.97%	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	6,333,846		373,779		4,050,306 [3]		3,361,926		191,710		2,780,210		56.11%		532,210		3,260,477		293,159	8.99%	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	6,333,846		373,779		4,050,306		3,361,926		191,710		2,780,210		56.11%		532,210		3,260,477		293,159	8.99%	4	Total - Public Works	6,901,615		608,665		4,601,077		4,460,509		370,863
	HEALTH AND WELFARE																						HEALTH AND WELFARE
000[4]	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.	22,000		1,000		14,667		13,000		4,000		5,000		77.27%		9,000		16,000		1,000	6.25%	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[5]	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	45,000		900		30,000		7,400		-		37,600		16.44%		13,000		63,000		(55,600)	-88.25%	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	398,000		29,400		265,667		241,384		114,000		42,616		89.29%		49,500		299,984		55,400	18.47%	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	1,010,122		55,321		673,415		579,299		4,535		426,288		57.80%		86,065		540,726		43,108	7.97%	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	1,010,122		55,321		673,415		579,299		4,535		426,288		57.80%		86,065		540,726		43,108	7.97%	6	Total - Culture and Recreation	1,238,423		93,102		825,615		798,562		68,225																																																																																																																																																																																									6,442,813
	HOUSING AND DEVELOPMENT																						HOUSING AND DEVELOPMENT
130	County Extension Service	111,358		3,865		74,239		59,986		31		51,341		53.90%		7,250		55,127		4,890	8.87%	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	361,108		26,310		240,739		225,214		35		135,859		62.38%		33,977		220,131		5,118	2.32%	220	Inspection & Enforcement	608,154		42,043		405,436		308,881		199
310	Dalton/Whitfield CDC	90,000		7,500		60,000		60,000		30,000		-		100.00%		6,667		53,333		36,667	68.75%	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	183,186		5,192		122,124		46,023		-		137,163		25.12%		30,759		70,466		(24,443)	-34.69%	420	MPO	166,143		397		110,762		74,895		-
450	County Engineer Office	588,029		51,133		392,019		379,117		-		208,912		64.47%		52,210		318,187		60,930	19.15%	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	600,394		28,876		308,074		313,499		93,802		193,093		67.84%		41,179		366,293		41,008	11.20%	540&565	NW GA Trade & Conv. Center Authority	437,110		34,766		291,407		335,861		60,703
7	Total - Housing and Development	1,989,943		127,532		1,234,440		1,121,084		139,868		728,991		63.37%		176,698		1,120,782		140,170	12.51%	7	Total - Housing and Development	2,187,277		162,457		1,458,185		1,332,550		113,560																																																																																																																																																																																									12,033,544
	DEBT SERVICE																						DEBT SERVICE
	Loan Payment	1,600,960		-		1,126,000 [6]		1,126,000		-		474,960		70.33%		-		1,059,836		66,164	6.24%		Loan Payment	$          839,337		-		559,558		-		-
	Interest Expense	322,030		-		161,209 [7]		161,209		-		160,821		50.06%		-		216,034		(54,825)	-25.38%		Interest Expense	$            75,663		10,966		50,442		74,567		-
	TAN's	55,000		-		5,000		5,000		-		50,000		9.09%		12,500		12,500		(7,500)	-60.00%
8	Total - Debt Service	1,977,990		-		1,292,209		1,292,209		-		685,781		65.33%		12,500		1,288,370		3,839	0.30%	8	Total - Debt Service	915,000		10,966		610,000		74,567		-																																																																																																																																																																																									8,163,440
	OTHER FINANCING USES																						OTHER FINANCING USES
	Greenhouse	-		-		-		-		-		-		0.00%		-		-		-	N/A		Greenhouse	0		-		0		-		-
Use	E-911 Center	180,702		15,059		120,468		120,468		-		60,234		0.00%		-		-		120,468	N/A	Use	E-911 Center	-		-		0		-		-
Detail	Whitfield Transit Grant	119,374		9,948		79,583		79,583		-		39,791		66.67%		15,600		124,796		(45,213)	-36.23%	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	1,065,838		85,070		710,559		680,559		30,000 [8]		355,279		66.67%		120,597		964,779		(254,220)	-26.35%		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	1,365,914		110,077		910,610		880,610		30,000		455,304		66.67%		136,197		1,089,575		(178,965)	-16.43%	9	Total - Other Financing Uses	3,389,200		282,017		2,259,467		2,256,133		-
	TOTAL EXPENDITURES	$            41,546,150		$            2,950,691		$            27,167,289		$             25,675,437		$              961,380		$            14,909,333		64.11%		$           3,576,839		$            25,066,627		$           1,570,190	6.26%		TOTAL EXPENDITURES	46,853,567		$       3,991,506		$     31,235,711		$     30,033,164		$       1,956,741
	Other Fin Uses			130,910	x			1,047,277	x
	Entry Total			2,950,691				25,675,437
	Exp Status Rpt			3,211,083				32,978,999
	Remove F/S Debt Svc			-				1,292,209
	Book Debt Svc			-				(613,683)
	Issuance Costs			-				-
								33,657,525
	Rounding			260,392				7,982,088

---

[1]

Carol Roberts:
Add encumbrance for Jul & Aug premium.  Annual bill didn't post until Sep.

[2]

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

[3]

Carol Roberts:
Spread LMIG over 4 mths beginning July.  DeWayne is not using LMIG this year so PW will be underbudget.

[4]

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

[5]

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

[6]

Carol Roberts:
Equal to actual

[7]

Carol Roberts:
Equal to actual

[8]

Carol Roberts:
Add encumb for bud amend to increase cap trfr for Kronos project