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 29, 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   $                341,471  $                26,087  $                  56,912  $                   52,775  $                         -  $                288,696 15.46%  $               41,646  $                  73,369                 (20,594) -28.07% 310   Board of Commissioners (HR & Admin)  $         793,047  $           61,355  $         132,175  $         467,911  $             1,596
400   Board of Elections and Registrar                    395,750                    34,176                      65,958                       54,291                             -                    341,459 13.72%                   31,092                      51,712                     2,579 4.99% 400   Board of Elections and Registrar             432,167               47,581 72,028             313,277                         -
510   Finance & Accounting                    667,398                    48,436                    111,233                     104,378                        707                    562,313 15.75%                   45,044                    100,945                     4,140 4.10% 510   Finance & Accounting             414,637               43,235 69,106             308,202                 4,129
520   General Administration (Contingency)                    500,000                            -                        83,333                               -                               -                    500,000 0.00%                           -                                -                             -   N/A 520   General Administration (Contingency)             975,000                 4,233 162,500                 7,027                         -
530   Law                    200,000                    19,448                      33,333                       26,689                             -                    173,311 13.34%                   17,201                      29,741                   (3,052) -10.26% 530   Law             185,000               17,644 30,833             130,223                         -
535   Information Technologies                 1,043,297                    87,834                    173,883                     159,326                     3,981                    879,990 15.65%                   78,480                    164,353                   (1,046) -0.64% 535   Information Technologies          1,099,459               78,045 183,243             722,910                 2,836
540   Human Resources                    383,791                    24,357                      63,965                       48,159                        150                    335,482 12.59%                   24,263                      48,412                      (103) -0.21%
545   Tax Commissioner                 1,334,081                  105,058                    222,347                     210,355                             -                 1,123,726 15.77%                   94,754                    215,705                   (5,350) -2.48% 545   Tax Commissioner          1,315,350             125,828 219,225             928,624                 1,043
550   Tax Assessor                 1,369,473                  109,162                    228,246                     218,982                        131                 1,150,360 16.00%                   98,572                    211,966                     7,147 3.37% 550   Tax Assessor          1,432,237             123,189 238,706             941,709                    548
551   Board of Equalization                      15,206                      1,652                        2,534                         2,658                             -                      12,548 17.48%                     1,214                        3,515                      (857) -24.38% 551   Board of Equalization               14,000                      37 2,333                 3,812                         -
555   Risk Management                    442,000                    37,315                      73,667                       70,116                             -                    371,884 15.86%                   32,991                      65,983                     4,133 6.26% 555   Risk Management             500,000               43,527 83,333             329,171                         -
560   Audit                    108,000                    10,545                      18,000                       17,260                             -                      90,740 15.98%                     8,020                      14,000                     3,260 23.29% 560   Audit             103,500                       -   17,250               99,710                         -
565   Buildings & Grounds                 1,347,402                    99,433                    224,567                     188,540                   40,750                 1,118,112 17.02%                   94,095                    194,200                   35,090 18.07% 565   Buildings & Grounds          1,409,617             129,363 234,936             952,914               32,434
570   Communications                      32,813                      3,007                        5,469                         5,327                             -                      27,486 16.23%                     2,984                        6,160                      (833) -13.52% 570   Public Relations Services               32,107                    762 5,351               20,325                         -
595   General Administration Fees                      76,000                      6,337                      12,667                       12,674                             -                      63,326 16.68%                     6,279                      12,557                        117 0.93% 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                 8,256,682                  612,847                 1,376,114                  1,171,530                   45,719                   7,039,433 14.74%                 576,635                   1,192,618                   24,631 2.07% 1 Total - General Government          5,057,861             372,992             842,977          2,817,659               42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                    552,176                    45,755                      92,029                       88,106                   62,533                    401,537 27.28%                   35,285                      82,621                   68,018 82.33% 100   Judicial Administration          1,242,160             103,169 207,027             792,666               26,440
151   Judge Morris                      55,307                      4,048                        9,218                         8,062                             -                      47,245 14.58%                     5,080                        7,252                        810 11.17% 151   Judge Morris               58,852                 6,413 9,809               35,428                         -
152   Judge Boyett                      54,657                      3,542                        9,110                         6,313                             -                      48,344 11.55%                     3,883                        6,883                      (570) -8.28% 152   Judge Boyett               55,666                 4,419 9,278               31,635                      28
153   Judge Wilbanks                      54,707                      3,424                        9,118                         5,609                             -                      49,098 10.25%                     4,521                        8,081                   (2,472) -30.59% 153   Judge Adams               56,204                 4,112 9,367               36,486                         -
154   Judge Partain                      55,157                      3,505                        9,193                         6,894                             -                      48,263 12.50%                     3,618                        6,762                        132 1.95% 154   Judge Partain               58,058                 5,543 9,676               36,259                         -
155   Drug Court                              -                              -                                -                                 -                               -                               - #DIV/0!                           -                                -                             -   N/A 155   Drug Court             172,213               12,193 28,702             122,078                         -
180   Clerk of Superior Court                    866,719                    64,933                    144,453                     131,155                             -                    735,564 15.13%                   58,639                    124,443                     6,712 5.39% 180   Clerk of Superior Court          1,080,371               98,415 180,062             732,209                 6,568
200   District Attorney                 1,122,930                    75,078                    187,155                     135,244                             -                    987,686 12.04%                   83,701                    106,210                   29,034 27.34% 200   District Attorney          1,304,668             117,532 217,445             933,846             365,977
400   Magistrate Court                    960,034                    70,701                    160,006                     149,350                        669                    810,015 15.63%                   62,612                    139,470                   10,549 7.56% 400   Magistrate Court          1,077,986               91,087 179,664             713,087                 2,310
450   Probate Court                    482,563                    37,349                      80,427                       72,970                        271                    409,322 15.18%                   34,801                      75,424                   (2,183) -2.89% 450   Probate Court             600,575               55,281 100,096             420,214                    982
600   Juvenile Court                    913,981                    68,347                    152,330                     139,477                   88,917                    685,587 24.99%                   67,492                    140,998                   87,396 61.98% 600   Juvenile Court          1,214,916             108,143 202,486             803,460               25,043
800   Public Defender                    676,965                    51,855                    112,828                     100,072                   66,479                    510,414 24.60%                   55,645                    113,408                   53,143 46.86% 800   Public Defender             713,722               60,860 118,954             472,817             199,938
2 Total - Judicial                 5,795,196                  428,537                    965,866                     843,252                 218,869                   4,733,075 18.33%                 415,277                      811,552                 250,569 30.88% 2 Total - Judicial          7,635,391             667,167          1,272,565          5,130,185             627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                 6,556,288                  530,924                 1,092,715                  1,032,798                   35,391                 5,488,099 16.29%                 456,604                    972,576                   95,613 9.83% 300   Sheriff          7,123,494             651,785 1,187,249          4,811,137               43,852
326   Correctional Facility                 7,070,974                  566,719                 1,178,496                  1,065,435                 235,532                 5,770,007 18.40%                 499,121                 1,030,122                 270,845 26.29% 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                    50,000                      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                    142,574                      6,795                      23,762                       12,394                             -                    130,180 8.69%                     4,530                      10,610                     1,784 16.81% 700   Coroner             169,248               10,173 28,208               91,082                 1,735
910   Animal Control                    194,688                    15,541                      32,448                       31,748                             -                    162,940 16.31%                   15,787                      32,055                      (307) -0.96% 910   Animal Control             198,328               16,625 33,055             129,089                    945
920   Emergency Management                    194,533                    14,795                      32,422                       27,530                     4,873                    162,130 16.66%                   10,491                      31,155                     1,248 4.01% 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               14,459,057               1,184,774                 2,409,843                  2,219,905                 525,796                 11,713,356 18.99%              1,011,533                   2,126,518                 619,183 29.12% 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                 6,333,846                  369,044                 1,055,641                     713,687                 182,444                 5,437,715 14.15%                 317,235                    634,834                 261,297 41.16% 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                 6,333,846                  369,044                 1,055,641                     713,687                 182,444                   5,437,715 14.15%                 317,235                      634,834                 261,297 41.16% 4 Total - Public Works          6,901,615             608,665          1,150,269          4,460,509             370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[1]   Health Department                    250,000                    41,667                      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.                      22,000                      2,000                        3,667                         2,000                   10,000                      10,000 54.55%                     1,000                        2,000                   10,000 500.00% 110   CASA Grant - Family Support Council                 5,400                       -   900                 7,000                         -
441   Family and Children Services                      80,000                    13,333                      13,333                       13,333                   66,667                               - 100.00%                     6,667                      13,333                   66,667 500.02% 441[2]   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                           -   0.00% 446   Ga. Dept. of Veterans Service                 1,000                       -   167                    984                         -
452   Indigent Funeral Expense                      45,000                            -                          7,500                               -                               -                      45,000 0.00%                     1,000                        6,000                   (6,000) -100.00% 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                    398,000                    57,000                      67,167                       57,984                 285,000                        55,016 86.18%                   29,500                        63,984                 279,000 436.05% 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                 1,010,122                    43,074                    168,354                     114,746                     9,549                    885,827 12.30%                   47,418                    106,824                   17,471 16.35% 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                 1,010,122                    43,074                    168,354                     114,746                     9,549                      885,827 12.30%                   47,418                      106,824                   17,471 16.35% 6 Total - Culture and Recreation          1,238,423               93,102             206,404             798,562               68,225 4,808,107
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                    111,358                      5,457                      18,560                       11,138                             -                    100,220 10.00%                     5,264                      11,142                          (4) -0.04% 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                    361,108                    27,781                      60,185                       56,632                             -                    304,476 15.68%                   28,165                      60,983                   (4,351) -7.13% 220   Inspection & Enforcement             608,154               42,043 101,359             308,881                    199
310   Dalton/Whitfield CDC                      90,000                    15,000                      15,000                       15,000                   75,000                               - 100.00%                     6,667                      13,333                   76,667 575.02% 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                    183,186                      4,830                      30,531                       10,743                             -                    172,443 5.86%                     3,980                        8,725                     2,018 23.13% 420   MPO             166,143                    397 27,691               74,895                         -
450   County Engineer Office                    588,029                    44,433                      98,005                       91,057                             -                    496,972 15.49%                   27,538                      59,852                   31,205 52.14% 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                    600,394                    46,901                    167,371                     167,371                 234,505                    198,518 66.94%                   24,679                      49,359                 352,517 714.19% 540&565   NW GA Trade & Conv. Center Authority             437,110               34,766 72,852             335,861               60,703
7 Total - Housing and Development                 1,989,943                  149,058                    398,963                     361,252                 349,505                   1,279,186 35.72%                 100,949                      212,705                 498,052 234.15% 7 Total - Housing and Development          2,187,277             162,457             364,546          1,332,550             113,560 9,500,012
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment                 1,600,960                            -                                -                                 -                               -                 1,600,960 0.00%                           -                                -                             -   N/A   Loan Payment  $         839,337                       -   139,890                       -                           -
  Interest Expense                    322,030                            -                                -                                 -                               -                    322,030 N/A                           -                                -                             -   N/A   Interest Expense  $           75,663               10,966 12,611               74,567                         -
  TAN's                      55,000                            -                                -                                 -                               -                      55,000 N/A                           -                                -                             -   N/A
8 Total - Debt Service                 1,977,990                            -                                -                                 -                               -                   1,977,990 0.00%                           -                                  -                             -   N/A 8 Total - Debt Service             915,000               10,966             152,500               74,567                       -   5,109,021
OTHER FINANCING USES OTHER FINANCING USES          
  Greenhouse                              -                              -                                -                                 -                               -                               - 0.00%                           -                                -                             -   N/A   Greenhouse 0                       -   0                       -                           -
Use   E-911 Center                    180,702                    15,059                      30,117                       30,117                             -                    150,585 0.00%                           -                                -                     30,117 N/A Use   E-911 Center                       -                         -   0                       -                           -
Detail   Whitfield Transit Grant                    119,374                      9,948                      19,896                       19,896                             -                      99,478 16.67%                   15,600                      31,199                 (11,303) -36.23% 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                 1,020,838                    85,070                    170,140                     170,140                             -                    850,698 16.67%                 120,597                    241,195                 (71,055) -29.46%   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                 1,320,914                  110,077                    220,153                     220,153                             -                   1,100,761 16.67%                 136,197                      272,394                 (52,241) -19.18% 9   Total - Other Financing Uses          3,389,200             282,017             564,867          2,256,133                       -  
TOTAL EXPENDITURES  $           41,541,750  $           2,954,411  $             6,662,099  $              5,702,509  $          1,616,882    $           34,222,359 17.62%  $          2,634,744    $             5,421,429  $          1,897,962 35.01% TOTAL EXPENDITURES        46,853,567  $      3,991,506  $      7,808,928  $    30,033,164  $      1,956,741
         
Other Fin Uses                  151,744 x                     261,820 x
Entry Total               2,954,411                  5,702,509
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                  256,672                26,662,807
[1]
rhale:
Last Line of Transfers - Line 2000
$100,000 per Month
[2]
rhale:
Last Line of Transfers - Line 2000
$100,000 per Month