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