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 December 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  $                 42,090  $                 353,591  $                  391,295  $                     400  $                 (38,104) 110.78%  $                32,435  $                 370,226                    21,469 5.80% 310   Board of Commissioners (HR & Admin)  $          793,047  $            61,355  $          793,047  $          467,911  $              1,596
400   Board of Elections and Registrar                     349,963                     45,727                     349,963                      325,062                         448                       24,453 93.01%                    29,052                     359,920                   (34,410) -9.56% 400   Board of Elections and Registrar              432,167                47,581 432,167              313,277                         -
510   Finance & Accounting                     600,054                     83,807                     600,054                      641,116                              -                     (41,062) 106.84%                    44,403                     546,832                    94,284 17.24% 510   Finance & Accounting              414,637                43,235 414,637              308,202                  4,129
520   General Administration (Contingency)                     770,300                             -                       770,300                                -                                -                     770,300 0.00%                            -                                 -                              -   N/A 520   General Administration (Contingency)              975,000                  4,233 975,000                  7,027                         -
530   Law                     200,000                     20,369                     200,000                      218,535                              -                     (18,535) 109.27%                    19,378                     188,852                    29,683 15.72% 530   Law              185,000                17,644 185,000              130,223                         -
535   Information Technologies                     952,622                   121,055                     952,622                   1,016,932                      3,750                     (68,060) 107.14%                  154,971                     990,216                    30,466 3.08% 535   Information Technologies           1,099,459                78,045 1,099,459              722,910                  2,836
540   Human Resources                     354,178                     48,153                     354,178                      335,180                         444                       18,554 94.76%                    33,668                     327,041                      8,583 2.62%
545   Tax Commissioner                  1,249,991                   152,255                  1,249,991                   1,333,281                              -                     (83,290) 106.66%                  110,259                  1,262,419                    70,862 5.61% 545   Tax Commissioner           1,315,350              125,828 1,315,350              928,624                  1,043
550   Tax Assessor                  1,301,097                   161,586                  1,301,097                   1,339,838                      1,232                     (39,973) 103.07%                    98,506                  1,253,365                    87,705 7.00% 550   Tax Assessor           1,432,237              123,189 1,432,237              941,709                     548
551   Board of Equalization                       14,250                          681                       14,250                        10,981                              -                         3,269 77.06%                      2,405                         9,037                      1,944 21.51% 551   Board of Equalization                14,000                       37 14,000                  3,812                         -
555   Risk Management                     435,000                     48,272                     435,000                      455,481                              -                     (20,481) 104.71%                    41,807                     430,898                    24,583 5.71% 555   Risk Management              500,000                43,527 500,000              329,171                         -
560   Audit                     103,500                             -                       103,500                      107,695                              -                       (4,195) 104.05%                            -                       103,475                      4,220 4.08% 560   Audit              103,500                       -   103,500                99,710                         -
565   Buildings & Grounds                  1,265,142                   142,980                  1,265,142                   1,233,494                           86                       31,562 97.51%                  115,276                  1,337,618                 (104,038) -7.78% 565   Buildings & Grounds           1,409,617              129,363 1,409,617              952,914                32,434
570   Communications                       31,626                       3,652                       31,626                        34,718                              -                       (3,092) 109.78%                      2,050                       32,116                      2,602 8.10% 570   Public Relations Services                32,107                     762 32,107                20,325                         -
595   General Administration Fees                       75,500                       6,319                       75,500                        75,586                              -                            (86) 100.11%                      6,272                       75,475                         111 0.15% 595   General Administration Fees                68,500                10,188 68,500                43,784                         -
  Indirect Cost Allocation                               -                               -                                 -                                  -                                -                                - N/A                            -                                 -                              -   N/A   Indirect Cost Allocation         (3,716,760)            (311,995) (3,716,760)         (2,451,940)
1 Total - General Government                  8,056,814                   876,946                  8,056,814                   7,519,194                      6,360                       531,260 93.41%                  690,482                    7,287,490                  238,064 3.27% 1 Total - General Government           5,057,861              372,992           5,057,861           2,817,659                42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                     555,208                     67,560                     555,208                      550,798                         125                         4,285 99.23%                    51,713                     538,758                    12,165 2.26% 100   Judicial Administration           1,242,160              103,169 1,242,160              792,666                26,440
151   Judge Morris                       55,307                       5,207                       55,307                        52,292                         150                         2,865 94.82%                      5,310                       49,437                      3,005 6.08% 151   Judge Morris                58,852                  6,413 58,852                35,428                         -
152   Judge Boyett                       54,757                       6,097                       54,757                        49,246                         181                         5,330 90.27%                      5,731                       54,581                     (5,154) -9.44% 152   Judge Boyett                55,666                  4,419 55,666                31,635                       28
153   Judge Wilbanks                       54,957                       8,620                       54,957                        52,679                           16                         2,262 95.88%                      3,097                       44,066                      8,629 19.58% 153   Judge Adams                56,204                  4,112 56,204                36,486                         -
154   Judge Partain                       55,807                       7,615                       55,807                        56,618                              -                          (811) 101.45%                      5,831                       52,927                      3,691 6.97% 154   Judge Partain                58,058                  5,543 58,058                36,259                         -
155   Drug Court                               -                               -                                 -                                  -                                -                                - #DIV/0!                      4,807                       67,889                   (67,889) -100.00% 155   Drug Court              172,213                12,193 172,213              122,078                         -
180   Clerk of Superior Court                     791,986                     99,152                     791,986                      822,629                              -                     (30,643) 103.87%                    58,647                     775,124                    47,505 6.13% 180   Clerk of Superior Court           1,080,371                98,415 1,080,371              732,209                  6,568
200   District Attorney                  1,084,612                   170,750                  1,084,612                   1,075,857                              -                         8,755 99.19%                  229,155                     988,622                    87,235 8.82% 200   District Attorney           1,304,668              117,532 1,304,668              933,846              365,977
400   Magistrate Court                     883,668                   111,137                     883,668                      906,313                         669                     (23,314) 102.64%                    66,448                     890,638                    16,344 1.84% 400   Magistrate Court           1,077,986                91,087 1,077,986              713,087                  2,310
450   Probate Court                     459,024                     55,614                     459,024                      460,800                         652                       (2,428) 100.53%                    39,706                     463,213                     (1,761) -0.38% 450   Probate Court              600,575                55,281 600,575              420,214                     982
600   Juvenile Court                     840,930                     98,580                     840,930                      845,175                      1,771                       (6,016) 100.72%                    68,767                     820,882                    26,064 3.18% 600   Juvenile Court           1,214,916              108,143 1,214,916              803,460                25,043
800   Public Defender                     755,662                     92,631                     755,662                      750,752                           40                         4,870 99.36%                    64,809                     682,861                    67,931 9.95% 800   Public Defender              713,722                60,860 713,722              472,817              199,938
2 Total - Judicial                  5,591,918                   722,963                  5,591,918                   5,623,159                      3,604                       (34,845) 100.62%                  604,021                    5,428,998                  197,765 3.64% 2 Total - Judicial           7,635,391              667,167           7,635,391           5,130,185              627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                  6,125,618                   801,426                  6,125,618                   6,419,409                    10,701                   (304,492) 104.97%                  473,150                  5,723,597                  706,513 12.34% 300   Sheriff           7,123,494              651,785 7,123,494           4,811,137                43,852
326   Correctional Facility                  6,798,653                   825,178                  6,798,653                   7,051,678                    65,417                   (318,442) 104.68%                  597,466                  6,340,775                  776,320 12.24% 326   Correctional Facility           5,375,939              544,990 5,375,939           3,654,301                79,973
500   Fire Department                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 500   Fire Department           4,694,910              411,758 4,694,910           3,172,958                23,973
600   Emergency Medical Services                     300,000                     25,000                     300,000                      300,000                              -                                - 100.00%                    25,000                     300,000                            -   0.00% 600   Emergency Medical Services              485,000                40,417 485,000              323,335              161,667
700   Coroner                     109,941                       7,337                     109,941                        73,134                           92                       36,715 66.60%                    10,454                       90,291                   (17,065) -18.90% 700   Coroner              169,248                10,173 169,248                91,082                  1,735
910   Animal Control                     185,315                     24,584                     185,315                      195,435                              -                     (10,120) 105.46%                    14,445                     162,503                    32,932 20.27% 910   Animal Control              198,328                16,625 198,328              129,089                     945
920   Emergency Management                     178,977                     22,892                     178,977                      166,897                      1,335                       10,745 94.00%                    13,477                     168,838                        (606) -0.36% 920   Emergency Management              160,803                11,335 160,803                98,087                  5,850
290   American Red Cross                               -                               -                                 -                                  -                                -                                - N/A                            -                                 -                              -   N/A 290   American Red Cross                  1,000                       -   1,000                       -                           -
3 Total - Public Safety                13,698,504                1,706,417                13,698,504                 14,206,553                    77,545                     (585,594) 104.27%               1,133,992                  12,786,004               1,498,094 11.72% 3 Total - Public Safety         18,208,722           1,687,083         18,208,722         12,279,989              317,995
PUBLIC WORKS PUBLIC WORKS          
200   Public Works                  6,130,504                   736,016                  6,130,504                   6,086,352                    75,819                     (31,667) 100.52%                  618,814                  6,536,415                 (374,244) -5.73% 200   Public Works           6,298,615              561,000 6,298,615           4,090,819              328,196
530   Solid Waste Disposal                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 530   Solid Waste Disposal              425,000                36,998 425,000              234,356                         -
970   Payments to Varnell/Cohutta/Tunnel Hill                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 970   Payments to Varnell/Cohutta/Tunnel Hill              178,000                10,667 178,000              135,334                42,667
4 Total - Public Works                  6,130,504                   736,016                  6,130,504                   6,086,352                    75,819                       (31,667) 100.52%                  618,814                    6,536,415                 (374,244) -5.73% 4 Total - Public Works           6,901,615              608,665           6,901,615           4,460,509              370,863
                  736,027
HEALTH AND WELFARE HEALTH AND WELFARE          
000[1]   Health Department                     250,000                     20,833                     250,000                      250,000                              -                                - 100.00%                    20,833                     250,000                            -   0.00% 000   Health Department              950,000                79,167 950,000              633,333              316,667
110   Family Support Council / Greenhouse Adv.                       20,000                       1,000                       20,000                        20,000                              -                                - 100.00%                      1,000                       20,000                            -   0.00% 110   CASA Grant - Family Support Council                  5,400                       -   5,400                  7,000                         -
441   Family and Children Services                       80,000                       6,667                       80,000                        80,000                              -                                - 100.00%                      6,667                       80,000                            -   0.00% 441[2]   Family and Children Services              148,678                12,390 148,678                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                       -   1,000                     984                         -
452   Indigent Funeral Expense                       85,000                     18,000                       85,000                      103,000                              -                     (18,000) 121.18%                    20,000                       93,000                    10,000 10.75% 452   Indigent Funeral Expense                65,000                  3,000 65,000                39,000                         -
520   Senior Citizens                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 520   Senior Citizens              150,000                12,500 150,000              103,573                50,000
5 Total - Health and Welfare                     436,000                     46,500                     436,000                      453,984                              -                       (17,984) 104.12%                    48,500                       443,984                    10,000 2.25% 5 Total - Health and Welfare           1,320,078              107,057           1,320,078              883,010              416,226
CULTURE AND RECREATION CULTURE AND RECREATION          
120   Parks & Recreation Department                     935,032                   101,004                     935,032                      868,451                              -                       66,581 92.88%                    90,298                     864,691                      3,760 0.43% 120   Recreation Department           1,012,423                77,435 1,012,423              635,226                  5,558
510   Dalton Regional Library                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 510   Dalton Regional Library              226,000                15,667 226,000              163,336                62,667
6 Total - Culture and Recreation                     935,032                   101,004                     935,032                      868,451                              -                         66,581 92.88%                    90,298                       864,691                      3,760 0.43% 6 Total - Culture and Recreation           1,238,423                93,102           1,238,423              798,562                68,225 7,301,591
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                     111,384                     11,262                     111,384                        96,450                              -                       14,934 86.59%                    16,073                     100,779                     (4,329) -4.30% 130   County Extension Service              156,719                12,978 156,719                99,849                     253
140   State Forestry Service                         7,868                          656                         7,868                          7,868                              -                                - 100.00%                         656                         7,868                            -   0.00% 140   State Forestry Service                  3,600                       -   3,600                  1,545                         -
220   Inspection & Enforcement                     341,449                     42,166                     341,449                      345,465                              -                       (4,016) 101.18%                    29,135                     344,522                         943 0.27% 220   Inspection & Enforcement              608,154                42,043 608,154              308,881                     199
310   Dalton/Whitfield CDC                       80,000                       6,667                       80,000                        80,000                              -                                - 100.00%                      6,667                       80,000                            -   0.00% 310   Dalton/Whitfield CDC              177,138                17,164 177,138                24,160                         -
410   County Planner                       48,000                       4,000                       48,000                        48,000                              -                                - 100.00%                      4,000                       48,000                            -   0.00% 410   County Planner              163,262                  8,320 163,262              122,245                         -
420   MPO                     252,691                       6,310                     252,691                        91,585                              -                     161,106 36.24%                    11,628                     104,899                   (13,314) -12.69% 420   MPO              166,143                     397 166,143                74,895                         -
450   County Engineer Office                     519,434                     66,454                     519,434                      516,796                         146                         2,492 99.52%                    24,751                     320,934                  196,008 61.07% 450   County Engineer Office              315,901                33,918 315,901              259,346                     922
520   Dalton/Whitfield JDA                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 520   Dalton/Whitfield JDA              159,250                12,871 159,250              105,768                51,483
540&565   NW GA Trade & Conv. Center Authority                     541,655                     43,505                     541,655                      483,836                              -                       57,819 89.33%                    25,149                     549,505                   (65,669) -11.95% 540&565   NW GA Trade & Conv. Center Authority              437,110                34,766 437,110              335,861                60,703
7 Total - Housing and Development                  1,902,481                   181,020                  1,902,481                   1,670,000                         146                       232,335 87.79%                  118,059                    1,556,507                  113,639 7.30% 7 Total - Housing and Development           2,187,277              162,457           2,187,277           1,332,550              113,560 13,659,797
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment                  1,489,960                   459,960                  1,489,960                   1,519,796                              -                     (29,836) 102.00%                    94,960                  1,444,960                    74,836 5.18%   Loan Payment  $          839,337                       -   839,337                       -                           -
  Interest Expense                     492,404                   188,013                     492,404                      404,047                              -                       88,357 N/A                  201,372                     548,052                 (144,005) -26.28%   Interest Expense  $            75,663                10,966 75,663                74,567                         -
  TAN's                       55,000                       9,672                       55,000                        22,172                              -                       32,828 N/A                            -                                 -                      22,172 N/A
8 Total - Debt Service                  2,037,364                   657,645                  2,037,364                   1,946,015                              -                         91,349 0.00%                  296,332                    1,993,012                   (46,997) -2.36% 8 Total - Debt Service              915,000                10,966              915,000                74,567                       -   10,927,625
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                     187,194                      187,194                              -                                - 100.00%                    11,529                     138,346                    48,848 35.31% Detail   Whitfield Transit Grant                90,000                  7,500 90,000                60,000                         -
  Northwest Georgia Trade & Convention                               -                               -                                 -                                  -                                -                                - N/A                            -                                 -                              -   N/A   Northwest Georgia Trade & Convention              507,200                42,267 507,200              338,133                         -
  Juvenile Accountability Grant                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A   Juvenile Accountability Grant                  5,000                       -   5,000                       -                           -
  Capital Projects                  1,447,168                   120,597                  1,447,168                   1,447,168                              -                                - 100.00%                  129,370                  1,552,438                 (105,270) -6.78%   Capital Projects           2,787,000              232,250 2,787,000           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                  1,634,362                   1,634,362                              -                                  - 100.00%                  140,899                    1,690,784                   (56,422) -3.34% 9   Total - Other Financing Uses           3,389,200              282,017           3,389,200           2,256,133                       -  
TOTAL EXPENDITURES  $            40,422,979  $            5,164,708  $            40,422,979  $             40,008,070  $              163,474    $                 251,435 99.38%  $           3,741,397    $            38,587,885  $           1,583,659 4.10% TOTAL EXPENDITURES         46,853,567  $       3,991,506  $     46,853,567  $     30,033,164  $       1,956,741
         
Other Fin Uses                   157,030 x                   1,884,362 x
Entry Total                5,164,708                 40,008,070
Exp Status Rpt                3,211,083                 32,978,999    
Remove F/S Debt Svc                   657,645                   1,946,015
Book Debt Svc                             -                       (613,683)
Issuance Costs                             -                                  -  
                34,311,331
Rounding               (1,295,980)                  (5,696,739)