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, 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		$                 31,750		$                 356,271		$                  367,263		$                          -		$                 (10,992)		103.09%		$                42,090		$                 391,295		(24,032)	-6.14%	310	Board of Commissioners (HR & Admin)	$          793,047		$            61,355		$          793,047		$          467,911		$              1,596
400	Board of Elections and Registrar	395,750		48,327		395,750		390,526		-		5,224		98.68%		45,727		325,062		65,464	20.14%	400	Board of Elections and Registrar	432,167		47,581		432,167		313,277		-
510	Finance & Accounting	667,398		54,494		667,398		661,754		1,513		4,131		99.38%		83,807		641,116		22,151	3.46%	510	Finance & Accounting	414,637		43,235		414,637		308,202		4,129
520	General Administration (Contingency)	409,772		-		409,772		-		-		409,772		0.00%		-		-		-	N/A	520	General Administration (Contingency)	975,000		4,233		975,000		7,027		-
530	Law	200,000		38,573		200,000		221,616		-		(21,616)		110.81%		20,369		218,535		3,081	1.41%	530	Law	185,000		17,644		185,000		130,223		-
535	Information Technologies	1,043,297		61,737		1,043,297		1,006,443		-		36,854		96.47%		121,055		1,016,932		(10,489)	-1.03%	535	Information Technologies	1,099,459		78,045		1,099,459		722,910		2,836
540	Human Resources	383,791		43,845		383,791		329,696		-		54,095		85.91%		48,153		335,180		(5,484)	-1.64%
545	Tax Commissioner	1,334,081		110,246		1,334,081		1,324,025		-		10,056		99.25%		152,255		1,333,281		(9,256)	-0.69%	545	Tax Commissioner	1,315,350		125,828		1,315,350		928,624		1,043
550	Tax Assessor	1,369,473		125,202		1,369,473		1,338,964		197		30,312		97.79%		161,586		1,339,838		(677)	-0.05%	550	Tax Assessor	1,432,237		123,189		1,432,237		941,709		548
551	Board of Equalization	15,206		413		15,206		7,640		-		7,566		50.24%		681		10,981		(3,341)	-30.43%	551	Board of Equalization	14,000		37		14,000		3,812		-
555	Risk Management	442,000		32,618		442,000		445,783		-		(3,783)		100.86%		48,272		455,481		(9,698)	-2.13%	555	Risk Management	500,000		43,527		500,000		329,171		-
560	Audit	108,000		-		108,000		105,600		-		2,400		97.78%		-		107,695		(2,095)	-1.95%	560	Audit	103,500		-		103,500		99,710		-
565	Buildings & Grounds	1,347,402		117,380		1,347,402		1,221,474		147		125,781		90.66%		142,980		1,233,494		(11,873)	-0.96%	565	Buildings & Grounds	1,409,617		129,363		1,409,617		952,914		32,434
570	Communications	32,813		2,755		32,813		34,485		-		(1,672)		105.10%		3,652		34,718		(233)	-0.67%	570	Public Relations Services	32,107		762		32,107		20,325		-
595	General Administration Fees	76,000		6,365		76,000		76,212		-		(212)		100.28%		6,319		75,586		626	0.83%	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	8,181,254		673,705		8,181,254		7,531,481		1,857		647,916		92.08%		876,946		7,519,194		14,144	0.19%	1	Total - General Government	5,057,861		372,992		5,057,861		2,817,659		42,586
	JUDICIAL																						JUDICIAL
100	Judicial Administration	552,176		49,183		552,176		558,136		70		(6,030)		101.09%		67,560		550,798		7,408	1.34%	100	Judicial Administration	1,242,160		103,169		1,242,160		792,666		26,440
151	Judge Morris	55,307		3,967		55,307		49,192		-		6,115		88.94%		5,207		52,292		(3,100)	-5.93%	151	Judge Morris	58,852		6,413		58,852		35,428		-
152	Judge Boyett	54,657		7,020		54,657		52,352		53		2,252		95.88%		6,097		49,246		3,159	6.41%	152	Judge Boyett	55,666		4,419		55,666		31,635		28
153	Judge Wilbanks	54,707		6,243		54,707		52,976		-		1,731		96.84%		8,620		52,679		297	0.56%	153	Judge Adams	56,204		4,112		56,204		36,486		-
154	Judge Partain	55,157		3,810		55,157		50,763		-		4,394		92.03%		7,615		56,618		(5,855)	-10.34%	154	Judge Partain	58,058		5,543		58,058		36,259		-
155	Drug Court	-		-		-		-		-		-		N/A		-		-		-	N/A	155	Drug Court	172,213		12,193		172,213		122,078		-
180	Clerk of Superior Court	866,719		72,404		866,719		845,112		-		21,607		97.51%		99,152		822,629		22,483	2.73%	180	Clerk of Superior Court	1,080,371		98,415		1,080,371		732,209		6,568
200	District Attorney	1,122,930		143,926		1,122,930		1,181,178		45		(58,293)		105.19%		170,750		1,075,857		105,366	9.79%	200	District Attorney	1,304,668		117,532		1,304,668		933,846		365,977
400	Magistrate Court	960,034		76,835		960,034		898,440		2,201		59,393		93.81%		111,137		906,313		(5,672)	-0.63%	400	Magistrate Court	1,077,986		91,087		1,077,986		713,087		2,310
450	Probate Court	482,563		42,281		482,563		456,447		-		26,116		94.59%		55,614		460,800		(4,353)	-0.94%	450	Probate Court	600,575		55,281		600,575		420,214		982
600	Juvenile Court	925,281		76,921		925,281		899,671		-		25,610		97.23%		98,580		845,175		54,496	6.45%	600	Juvenile Court	1,214,916		108,143		1,214,916		803,460		25,043
800	Public Defender	676,965		60,608		676,965		657,730		25		19,210		97.16%		92,631		750,752		(92,997)	-12.39%	800	Public Defender	713,722		60,860		713,722		472,817		199,938
2	Total - Judicial	5,806,496		543,198		5,806,496		5,701,997		2,394		102,105		98.24%		722,963		5,623,159		81,232	1.44%	2	Total - Judicial	7,635,391		667,167		7,635,391		5,130,185		627,286
	PUBLIC SAFETY																						PUBLIC SAFETY
300	Sheriff	6,549,388		594,997		6,549,388		6,661,638		4,393		(116,643)		101.78%		801,426		6,419,409		246,622	3.84%	300	Sheriff	7,123,494		651,785		7,123,494		4,811,137		43,852
326	Correctional Facility	7,098,902		702,900		7,098,902		7,098,276		252,836		(252,210)		103.55%		825,178		7,051,678		299,434	4.25%	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	142,574		10,001		142,574		97,242		250		45,082		68.38%		7,337		73,134		24,358	33.31%	700	Coroner	169,248		10,173		169,248		91,082		1,735
910	Animal Control	194,688		18,504		194,688		193,964		440		284		99.85%		24,584		195,435		(1,031)	-0.53%	910	Animal Control	198,328		16,625		198,328		129,089		945
920	Emergency Management	215,573 [1]		16,400		215,573		206,790		1,000		7,783		96.39%		22,892		166,897		40,893	24.50%	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	14,501,125		1,367,802		14,501,125		14,557,910		258,919		(315,704)		102.18%		1,706,417		14,206,553		610,276	4.30%	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	6,333,846		535,468		6,333,846		4,983,509		113,836		1,236,501		80.48%		736,016		6,086,352		(989,007)	-16.25%	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	6,333,846		535,468		6,333,846		4,983,509		113,836		1,236,501		80.48%		736,016		6,086,352		(989,007)	-16.25%	4	Total - Public Works	6,901,615		608,665		6,901,615		4,460,509		370,863
	HEALTH AND WELFARE																						HEALTH AND WELFARE
000[2]	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.	22,000		6,000		22,000		22,000		-		-		100.00%		1,000		20,000		2,000	10.00%	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[3]	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	45,000		4,500		45,000		15,950		-		29,050		35.44%		18,000		103,000		(87,050)	-84.51%	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	398,000		38,000		398,000		368,934		-		29,066		92.70%		46,500		453,984		(85,050)	-18.73%	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	1,010,122		70,178		1,010,122		896,070		-		114,052		88.71%		101,004		868,451		27,619	3.18%	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	1,010,122		70,178		1,010,122		896,070		-		114,052		88.71%		101,004		868,451		27,619	3.18%	6	Total - Culture and Recreation	1,238,423		93,102		1,238,423		798,562		68,225																																																																																																																																																																																									7,534,360
	HOUSING AND DEVELOPMENT																						HOUSING AND DEVELOPMENT
130	County Extension Service	111,358		16,958		111,358		95,002		-		16,356		85.31%		11,262		96,450		(1,448)	-1.50%	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	361,108		29,661		361,108		340,863		-		20,245		94.39%		42,166		345,465		(4,602)	-1.33%	220	Inspection & Enforcement	608,154		42,043		608,154		308,881		199
310	Dalton/Whitfield CDC	90,000		7,500		90,000		90,000		-		-		100.00%		6,667		80,000		10,000	12.50%	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	183,186		6,033		183,186		67,582		-		115,604		36.89%		6,310		91,585		(24,003)	-26.21%	420	MPO	166,143		397		166,143		74,895		-
450	County Engineer Office	588,029		59,732		588,029		606,512		260		(18,743)		103.19%		66,454		516,796		89,976	17.41%	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	600,394		195,204		600,394 [4]		600,394		-		-		100.00%		43,505		483,836		116,558	24.09%	540&565	NW GA Trade & Conv. Center Authority	437,110		34,766		437,110		335,861		60,703
7	Total - Housing and Development	1,989,943		319,744		1,989,943		1,856,221		260		133,462		93.29%		181,020		1,670,000		186,481	11.17%	7	Total - Housing and Development	2,187,277		162,457		2,187,277		1,332,550		113,560																																																																																																																																																																																									14,310,203
	DEBT SERVICE																						DEBT SERVICE
	Loan Payment	1,600,960		474,960		1,600,960		1,600,960		-		-		100.00%		459,960		1,519,796		81,164	5.34%		Loan Payment	$          839,337		-		839,337		-		-
	Interest Expense	322,030		161,281		322,030 [5]		322,490		-		(460)		100.14%		188,013		404,047		(81,557)	-20.19%		Interest Expense	$            75,663		10,966		75,663		74,567		-
	TAN's	55,000		23,508		55,000		28,508		-		26,492		51.83%		9,672		22,172		6,336	28.58%
8	Total - Debt Service	1,977,990		659,749		1,977,990		1,951,958		-		26,032		98.68%		657,645		1,946,015		5,943	0.31%	8	Total - Debt Service	915,000		10,966		915,000		74,567		-																																																																																																																																																																																									11,118,864
	OTHER FINANCING USES																						OTHER FINANCING USES
	Greenhouse	-				-				-		-		0.00%		-		-		-	N/A		Greenhouse	0		-		0		-		-
Use	E-911 Center	180,702		15,059		180,702		180,702		-		-		0.00%		-		-		180,702	N/A	Use	E-911 Center	-		-		0		-		-
Detail	Whitfield Transit Grant	119,374		9,948		119,374		119,374		-		-		100.00%		15,600		187,194		(67,820)	-36.23%	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	1,065,838		96,320		1,065,838		1,065,838		-		-		100.00%		120,597		1,447,168		(381,330)	-26.35%		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	1,365,914		121,327		1,365,914		1,365,914		-		-		100.00%		136,197		1,634,362		(268,448)	-16.43%	9	Total - Other Financing Uses	3,389,200		282,017		3,389,200		2,256,133		-
	TOTAL EXPENDITURES	$            41,564,690		$            4,329,171		$            41,564,690		$             39,213,994		$              377,266		$              1,973,430		95.25%		$           5,164,708		$            40,008,070		$             (416,810)	-1.04%		TOTAL EXPENDITURES	46,853,567		$       3,991,506		$     46,853,567		$     30,033,164		$       1,956,741
	Other Fin Uses			142,160	x			1,615,914	x
	Entry Total			4,329,171				39,213,994
	Exp Status Rpt			3,211,083				32,978,999
	Remove F/S Debt Svc			659,749				1,951,958
	Book Debt Svc			-				(613,683)
	Issuance Costs			-				-
								34,317,274
	Rounding			(458,339)				(4,896,720)

---

[1]

Carol Roberts:
Added budget amendment from Oct

[2]

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

[3]

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

[4]

Carol Roberts:
Adj for capital reimb

[5]

Carol Roberts:
Equal to actual