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 February 28, 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 12 vs 11   Budget Month Projected Actual Encumbered
GENERAL GOVERNMENT                   GENERAL GOVERNMENT          
310   Board of Commissioners   $             337,991  $             41,646  $               56,332  $                73,369  $                 379  $             264,243 21.82%  $            25,918  $               55,090                18,658 33.87% 310   Board of Commissioners (HR & Admin)  $       793,047  $         61,355  $       132,175  $       467,911  $           1,596
400   Board of Elections and Registrar                 335,863                 31,092                   55,977                    51,712                  3,684                 280,467 16.49%                26,139                   57,310                 (1,914) -3.34% 400   Board of Elections and Registrar           432,167             47,581 72,028           313,277                      -
510   Finance & Accounting                 600,054                 45,044                 100,009                  100,945                  1,164                 497,945 17.02%                39,175                   82,961                19,148 23.08% 510   Finance & Accounting           414,637             43,235 69,106           308,202               4,129
520   General Administration (Contingency)[1]                 800,000                         -                   133,333                            -                            -                 800,000 0.00%                        -                             -                          -   N/A 520   General Administration (Contingency)           975,000               4,233 162,500               7,027                      -
530   Law                 200,000                 17,201                   33,333                    29,741                          -                 170,259 14.87%                12,156                   27,020                  2,721 10.07% 530   Law           185,000             17,644 30,833           130,223                      -
535   Information Technologies                 952,622                 78,480                 158,770                  164,353                  4,049                 784,220 17.68%                65,183                 155,458                12,944 8.33% 535   Information Technologies        1,099,459             78,045 183,243           722,910               2,836
540   Human Resources                 354,178                 24,263                   59,030                    48,412                     444                 305,322 13.79%                23,671                   47,530                  1,326 2.79%
545   Tax Commissioner              1,249,991                 94,754                 208,332                  215,705                     527              1,033,759 17.30%              106,269                 222,302                 (6,070) -2.73% 545   Tax Commissioner        1,315,350           125,828 219,225           928,624               1,043
550   Tax Assessor              1,301,097                 98,572                 216,850                  211,966                  3,013              1,086,118 16.52%                96,312                 199,418                15,561 7.80% 550   Tax Assessor        1,432,237           123,189 238,706           941,709                  548
551   Board of Equalization                   14,250                   1,214                     2,375                      3,515                     345                   10,390 27.09%                     704                     1,840                  2,020 109.78% 551   Board of Equalization             14,000                    37 2,333               3,812                      -
555   Risk Management                 435,000                 32,991                   72,500                    65,983                          -                 369,017 15.17%                34,575                   66,538                    (555) -0.83% 555   Risk Management           500,000             43,527 83,333           329,171                      -
560   Audit                 103,500                   8,020                   17,250                    14,000                          -                   89,500 13.53%                        -                       5,850                  8,150 139.32% 560   Audit           103,500                    -   17,250             99,710                      -
565   Buildings & Grounds              1,265,142                 94,095                 210,857                  194,200                38,514              1,032,428 18.39%              110,867                 214,812                17,902 8.33% 565   Buildings & Grounds        1,409,617           129,363 234,936           952,914             32,434
570   Communications                   31,626                   2,984                     5,271                      6,160                          -                   25,466 19.48%                  2,770                     5,559                     601 10.81% 570   Public Relations Services             32,107                  762 5,351             20,325                      -
595   General Administration Fees                   75,500                   6,279                   12,583                    12,557                          -                   62,943 16.63%                  6,307                   12,613                      (56) -0.44% 595   General Administration Fees             68,500             10,188 11,417             43,784                      -
  Indirect Cost Allocation                           -                           -                             -                              -                            -                            - N/A                        -                             -                          -   N/A   Indirect Cost Allocation      (3,716,760)         (311,995) (619,460)      (2,451,940)
1 Total - General Government              8,056,814               576,635              1,342,802               1,192,618                52,119                6,812,077 15.45%              550,046                1,154,301                90,436 7.83% 1 Total - General Government        5,057,861           372,992           842,977        2,817,659             42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                 555,208                 35,285                   92,535                    82,621                54,922                 417,665 24.77%                35,533                   83,511                54,032 64.70% 100   Judicial Administration        1,242,160           103,169 207,027           792,666             26,440
151   Judge Morris                   55,307                   5,080                     9,218                      7,252                       42                   48,013 13.19%                  3,716                     6,991                     303 4.33% 151   Judge Morris             58,852               6,413 9,809             35,428                      -
152   Judge Boyett                   54,757                   3,883                     9,126                      6,883                       35                   47,839 12.63%                  4,893                     7,946                 (1,028) -12.94% 152   Judge Boyett             55,666               4,419 9,278             31,635                    28
153   Judge Wilbanks                   54,957                   4,521                     9,160                      8,081                     234                   46,642 15.13%                  2,871                     6,985                  1,330 19.04% 153   Judge Adams             56,204               4,112 9,367             36,486                      -
154   Judge Partain                   55,807                   3,618                     9,301                      6,762                          -                   49,045 12.12%                  2,886                     7,718                    (956) -12.39% 154   Judge Partain             58,058               5,543 9,676             36,259                      -
155   Drug Court                           -                           -                             -                              -                            -                            - #DIV/0!                  4,670                   13,637               (13,637) -100.00% 155   Drug Court           172,213             12,193 28,702           122,078                      -
180   Clerk of Superior Court                 791,986                 58,639                 131,998                  124,443                  3,806                 663,737 16.19%                61,781                 128,474                    (225) -0.18% 180   Clerk of Superior Court        1,080,371             98,415 180,062           732,209               6,568
200   District Attorney              1,084,612                 83,701                 180,769                  106,210              785,288                 193,114 82.20%                69,760                   87,912              803,586 914.08% 200   District Attorney        1,304,668           117,532 217,445           933,846           365,977
400   Magistrate Court                 883,668                 62,612                 147,278                  139,470                  3,168                 741,030 16.14%                69,051                 149,007                 (6,369) -4.27% 400   Magistrate Court        1,077,986             91,087 179,664           713,087               2,310
450   Probate Court                 459,024                 34,801                   76,504                    75,424                  1,071                 382,529 16.66%                37,432                   77,071                    (576) -0.75% 450   Probate Court           600,575             55,281 100,096           420,214                  982
600   Juvenile Court                 840,930                 67,492                 140,155                  140,998                83,276                 616,656 26.67%                63,990                 131,843                92,431 70.11% 600   Juvenile Court        1,214,916           108,143 202,486           803,460             25,043
800   Public Defender                 755,662                 55,645                 125,944                  113,408              570,595                   71,659 90.52%                54,213                 112,716              571,287 506.84% 800   Public Defender           713,722             60,860 118,954           472,817           199,938
2 Total - Judicial              5,591,918               415,277                 931,986                  811,552           1,502,437                3,277,929 41.38%              410,796                   813,811           1,500,178 184.34% 2 Total - Judicial        7,635,391           667,167        1,272,565        5,130,185           627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff              6,125,618               456,604              1,020,936                  972,576                64,204              5,088,838 16.93%              559,492              1,096,416               (59,636) -5.44% 300   Sheriff        7,123,494           651,785 1,187,249        4,811,137             43,852
326   Correctional Facility              6,798,653               499,121              1,133,109               1,030,122              228,128              5,540,403 18.51%              434,858                 819,954              438,296 53.45% 326   Correctional Facility        5,375,939           544,990 895,990        3,654,301             79,973
500   Fire Department                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 500   Fire Department        4,694,910           411,758 782,485        3,172,958             23,973
600   Emergency Medical Services                 300,000                 25,000                   50,000                    50,000              250,000                            - 100.00%                25,000                   50,000              250,000 500.00% 600   Emergency Medical Services           485,000             40,417 80,833           323,335           161,667
700   Coroner                 109,941                   4,530                   18,324                    10,610                          -                   99,331 9.65%                  6,440                   13,372                 (2,762) -20.66% 700   Coroner           169,248             10,173 28,208             91,082               1,735
910   Animal Control                 185,315                 15,787                   30,886                    32,055                       55                 153,205 17.33%                11,615                   23,746                  8,364 35.22% 910   Animal Control           198,328             16,625 33,055           129,089                  945
920   Emergency Management                 178,977                 10,491                   29,830                    31,155                  3,652                 144,170 19.45%                17,588                   44,761                 (9,954) -22.24% 920   Emergency Management           160,803             11,335 26,801             98,087               5,850
290   American Red Cross                           -                           -                             -                              -                            -                            - N/A                        -                             -                          -   N/A 290   American Red Cross               1,000                    -   167                    -                        -
3 Total - Public Safety            13,698,504            1,011,533              2,283,084               2,126,518              546,039              11,025,947 19.51%           1,054,993                2,048,249              624,308 30.48% 3 Total - Public Safety      18,208,722        1,687,083        3,034,787      12,279,989           317,995
PUBLIC WORKS PUBLIC WORKS          
200   Public Works              6,130,504               317,235              1,021,751                  634,834              289,144              5,206,526 15.07%              414,707                 781,054              142,924 18.30% 200   Public Works        6,298,615           561,000 1,049,769        4,090,819           328,196
530   Solid Waste Disposal                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 530   Solid Waste Disposal           425,000             36,998 70,833           234,356                      -
970   Payments to Varnell/Cohutta/Tunnel Hill                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 970   Payments to Varnell/Cohutta/Tunnel Hill           178,000             10,667 29,667           135,334             42,667
4 Total - Public Works              6,130,504               317,235              1,021,751                  634,834              289,144                5,206,526 15.07%              414,707                   781,054              142,924 18.30% 4 Total - Public Works        6,901,615           608,665        1,150,269        4,460,509           370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[2]   Health Department                 250,000                 20,833                   41,667                    41,667              208,333                            - 100.00%                20,833                   41,667              208,333 500.00% 000   Health Department           950,000             79,167 158,333           633,333           316,667
110   Family Support Council / Greenhouse Adv.                   20,000                   1,000                     3,333                      2,000                10,000                     8,000 60.00%                  9,000                   10,000                  2,000 20.00% 110   CASA Grant - Family Support Council               5,400                    -   900               7,000                      -
441   Family and Children Services                   80,000                   6,667                   13,333                    13,333                66,667                            - 100.00%                  6,667                   13,333                66,667 500.02% 441[3]   Family and Children Services           148,678             12,390 24,780             99,120             49,559
446   Ga. Dept. of Veterans Service                     1,000                         -                       1,000                         984                          -                          16 98.40%                     984                        984                        -   0.00% 446   Ga. Dept. of Veterans Service               1,000                    -   167                  984                      -
452   Indigent Funeral Expense                   85,000                   1,000                   14,167                      6,000                          -                   79,000 7.06%                  6,000                   12,000                 (6,000) -50.00% 452   Indigent Funeral Expense             65,000               3,000 10,833             39,000                      -
520   Senior Citizens                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 520   Senior Citizens           150,000             12,500 25,000           103,573             50,000
5 Total - Health and Welfare                 436,000                 29,500                   73,500                    63,984              285,000                     87,016 80.04%                43,484                     77,984              271,000 347.51% 5 Total - Health and Welfare        1,320,078           107,057           220,013           883,010           416,226
CULTURE AND RECREATION CULTURE AND RECREATION          
120   Parks & Recreation Department                 935,032                 47,418                 155,839                  106,824                17,647                 810,561 13.31%                48,636                 106,340                18,131 17.05% 120   Recreation Department        1,012,423             77,435 168,737           635,226               5,558
510   Dalton Regional Library                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 510   Dalton Regional Library           226,000             15,667 37,667           163,336             62,667
6 Total - Culture and Recreation                 935,032                 47,418                 155,839                  106,824                17,647                   810,561 13.31%                48,636                   106,340                18,131 17.05% 6 Total - Culture and Recreation        1,238,423             93,102           206,404           798,562             68,225 4,651,150
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                 111,384                   5,264                   18,564                    11,142                     339                   99,903 10.31%                  7,885                   14,496                 (3,015) -20.80% 130   County Extension Service           156,719             12,978 26,120             99,849                  253
140   State Forestry Service                     7,868                      656                     1,311                      1,311                          -                     6,557 16.66%                     656                     1,311                        -   0.00% 140   State Forestry Service               3,600                    -   600               1,545                      -
220   Inspection & Enforcement                 341,449                 28,165                   56,908                    60,983                     110                 280,356 17.89%                26,704                   55,787                  5,306 9.51% 220   Inspection & Enforcement           608,154             42,043 101,359           308,881                  199
310   Dalton/Whitfield CDC                   80,000                   6,667                   13,333                    13,333                66,667                            - 100.00%                  6,667                   13,333                66,667 500.02% 310   Dalton/Whitfield CDC           177,138             17,164 29,523             24,160                      -
410   County Planner                   48,000                   4,000                     8,000                      8,000                40,000                            - 100.00%                  4,000                     8,000                40,000 500.00% 410   County Planner           163,262               8,320 27,210           122,245                      -
420   MPO                 252,691                   3,980                   42,115                      8,725                       40                 243,926 3.47%                10,796                   17,914                 (9,149) -51.07% 420   MPO           166,143                  397 27,691             74,895                      -
450   County Engineer Office                 519,434                 27,538                   86,572                    59,852                     169                 459,413 11.56%                27,619                   58,055                  1,966 3.39% 450   County Engineer Office           315,901             33,918 52,650           259,346                  922
520   Dalton/Whitfield JDA                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 520   Dalton/Whitfield JDA           159,250             12,871 26,542           105,768             51,483
540&565   NW GA Trade & Conv. Center Authority                 541,655                 24,679                   90,276                    49,359              246,791                 245,505 54.68%                25,149                   50,298              245,852 488.79% 540&565   NW GA Trade & Conv. Center Authority           437,110             34,766 72,852           335,861             60,703
7 Total - Housing and Development              1,902,481               100,949                 317,080                  212,705              354,116                1,335,660 29.79%              109,476                   219,194              347,627 158.59% 7 Total - Housing and Development        2,187,277           162,457           364,546        1,332,550           113,560 9,059,687
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment              1,489,960                         -                   248,327                            -                  94,960              1,395,000 6.37%                        -                             -                  94,960 N/A   Loan Payment  $       839,337                    -   139,890                    -                        -
  Interest Expense                 492,404                         -                     82,067                            -                  20,179                 472,225 N/A                        -                             -                  20,179 N/A   Interest Expense  $         75,663             10,966 12,611             74,567                      -
  TAN's                   55,000                         -                       9,167                            -                            -                   55,000 N/A                        -                             -                          -   N/A
8 Total - Debt Service              2,037,364                         -                   339,561                            -                115,139                1,922,225 0.00%                        -                               -                115,139 N/A 8 Total - Debt Service           915,000             10,966           152,500             74,567                    -   5,682,469
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                   31,199                    31,199                          -                 155,995 16.67%                11,529                   23,058                  8,141 35.31% Detail   Whitfield Transit Grant             90,000               7,500 15,000             60,000                      -
  Northwest Georgia Trade & Convention                           -                           -                             -                              -                            -                            - N/A                        -                             -                          -   N/A   Northwest Georgia Trade & Convention           507,200             42,267 84,533           338,133                      -
  Juvenile Accountability Grant                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A   Juvenile Accountability Grant               5,000                    -   833                    -                        -
  Capital Projects              1,447,168               120,597                 241,195                  241,195                          -              1,205,973 16.67%              129,370                 258,740               (17,545) -6.78%   Capital Projects        2,787,000           232,250 464,500        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                 272,394                  272,394                          -                1,361,968 16.67%              140,899                   281,798                 (9,404) -3.34% 9   Total - Other Financing Uses        3,389,200           282,017           564,867        2,256,133                    -  
TOTAL EXPENDITURES  $        40,422,979  $        2,634,744  $          6,737,997  $           5,421,429  $       3,161,641    $        31,839,909 21.23%  $       2,773,037    $          5,482,731  $       3,100,339 56.55% TOTAL EXPENDITURES      46,853,567  $    3,991,506  $    7,808,928  $  30,033,164  $    1,956,741
         
Other Fin Uses               157,030 x                  314,061 x
Entry Total            2,634,744               5,421,429
Exp Status Rpt            3,211,083             32,978,999    
Remove F/S Debt Svc                         -                              -  
Book Debt Svc                         -                  (613,683)
Issuance Costs                         -                              -  
            32,365,316
Rounding               576,339             26,943,887