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, 2017 Year to Date Totals as of July 31, 2010
With Comparative Totals for 2016 With Comparative Totals for 2009
2017 2016 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   $               358,317  $               35,146  $                 59,720  $                  68,154  $                      19  $              290,144 19.03%  $                26,087  $                   52,775                  15,398 29.18% 310   Board of Commissioners (HR & Admin)  $        793,047  $          61,355  $        132,175  $        467,911  $            1,596
400   Board of Elections and Registrar                   331,624                    19,472                      55,271                       63,077                   268,547 19.02%                    34,176                       54,291                     8,786 16.18% 400   Board of Elections and Registrar            432,167              47,581 72,028            313,277                         -
510   Finance & Accounting                   682,987                    53,391                   113,831                    110,288                   572,699 16.15%                    48,436                     104,378                     5,910 5.66% 510   Finance & Accounting            414,637              43,235 69,106            308,202                4,129
520   General Administration (Contingency)                   500,000                               -   [1]                   500,000 0.00%                            -                                 -                             -   N/A 520   General Administration (Contingency)            975,000                4,233 162,500                7,027                         -
530   Law                   210,000                      35,000                       12,944                  18,772 [2]                   178,284 15.10%                    19,448                       26,689                     5,027 18.84% 530   Law            185,000              17,644 30,833            130,223                         -
535   Information Technologies                   995,460                    59,400                   165,910                    138,248                   857,212 13.89%                    87,834                     159,326                 (21,078) -13.23% 535   Information Technologies         1,099,459              78,045 183,243            722,910                2,836
540   Human Resources                   450,949                    25,021                      75,158                       50,480                   400,469 11.19%                    24,357                       48,159                     2,321 4.82%
545   Tax Commissioner                1,373,967                 101,847                   228,995                    213,449               1,160,518 15.54%                  105,058                     210,355                     3,094 1.47% 545   Tax Commissioner         1,315,350            125,828 219,225            928,624                1,043
550   Tax Assessor                1,559,902                 106,460                   259,984                    223,380               1,336,522 14.32%                  109,162                     218,982                     4,398 2.01% 550   Tax Assessor         1,432,237            123,189 238,706            941,709                    548
551   Board of Equalization                      15,227                         333                        2,538                         1,325                     13,902 8.70%                      1,652                         2,658                   (1,333) -50.15% 551   Board of Equalization              14,000                      37 2,333                3,812                         -
555   Risk Management                   452,000                    41,183                      75,333                       72,671                   379,329 16.08%                    37,315                       70,116                     2,555 3.64% 555   Risk Management            500,000              43,527 83,333            329,171                         -
560   Audit                   108,000                        5,620 [3]                         5,620                   102,380 5.20%                    10,545                       17,260                 (11,640) -67.44% 560   Audit            103,500                       -   17,250              99,710                         -
565   Buildings & Grounds                1,355,452                 110,406                   225,909                    205,668                  30,446               1,119,338 17.42%                    99,433                     188,540                  47,574 25.23% 565   Buildings & Grounds         1,409,617            129,363 234,936            952,914              32,434
570   Communications                      35,277                      2,362                        5,880                         5,485                     29,792 15.55%                      3,007                         5,327                        158 2.97% 570   Public Relations Services              32,107                    762 5,351              20,325                         -
595   General Administration Fees                      76,500                      5,588                      12,750                       11,177                     65,323 14.61%                      6,337                       12,674                   (1,497) -11.81% 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                8,505,662                 560,609                1,321,897                 1,181,966                  49,237                 7,274,459 14.48%                612,847                  1,171,530                  59,673 5.09% 1 Total - General Government         5,057,861            372,992            842,977         2,817,659              42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                   563,103                    36,059                      93,851                       82,445                  66,420                   414,238 26.44%                    45,755                       88,106                  60,759 68.96% 100   Judicial Administration         1,242,160            103,169 207,027            792,666              26,440
151   Judge Morris                      54,487                      5,970                        9,081                         8,823                     45,664 16.19%                      4,048                         8,062                        761 9.44% 151   Judge Morris              58,852                6,413 9,809              35,428                         -
152   Judge Boyett                      53,787                      3,592                        8,965                         5,472                     48,315 10.17%                      3,542                         6,313                      (841) -13.32% 152   Judge Boyett              55,666                4,419 9,278              31,635                      28
153   Judge Wilbanks                      53,177                      3,698                        8,863                         7,226                        105                     45,846 13.79%                      3,424                         5,609                     1,722 30.70% 153   Judge Adams              56,204                4,112 9,367              36,486                         -
154   Judge Minter                      53,377                      3,087                        8,896                         7,066                     46,311 13.24%                      3,505                         6,894                        172 2.49% 154   Judge Partain              58,058                5,543 9,676              36,259                         -
155   Drug Court                               -                                 -                                  - N/A                            -                                 -                             -   N/A 155   Drug Court            172,213              12,193 28,702            122,078                         -
180   Clerk of Superior Court                   903,482                    64,724                   150,580                    132,371                   771,111 14.65%                    64,933                     131,155                     1,216 0.93% 180   Clerk of Superior Court         1,080,371              98,415 180,062            732,209                6,568
200   District Attorney                1,271,993                 103,668                   211,999                    167,626                406,783                   697,584 45.16%                    75,078                     135,244                439,165 324.72% 200   District Attorney         1,304,668            117,532 217,445            933,846            365,977
400   Magistrate Court                   935,413                    72,678                   155,902                    145,571                   789,842 15.56%                    70,701                     149,350                   (3,779) -2.53% 400   Magistrate Court         1,077,986              91,087 179,664            713,087                2,310
450   Probate Court                   504,520                    37,155                      84,087                       75,826                     1,359                   427,335 15.30%                    37,349                       72,970                     4,215 5.78% 450   Probate Court            600,575              55,281 100,096            420,214                    982
600   Juvenile Court                   952,223                    71,767                   158,704                    145,535                  89,395                   717,293 24.67%                    68,347                     139,477                  95,453 68.44% 600   Juvenile Court         1,214,916            108,143 202,486            803,460              25,043
800   Public Defender                   709,600                    50,461                   118,267                    106,168                  55,719                   547,713 22.81%                    51,855                     100,072                  61,815 61.77% 800   Public Defender            713,722              60,860 118,954            472,817            199,938
2 Total - Judicial                6,055,162                 452,859                1,009,194                    884,129                619,781                 4,551,252 24.84%                428,537                     843,252                660,658 78.35% 2 Total - Judicial         7,635,391            667,167         1,272,565         5,130,185            627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                6,892,419                 523,040                1,148,737                 1,064,853                  25,515               5,802,051 15.82%                  530,924                  1,032,798                  57,570 5.57% 300   Sheriff         7,123,494            651,785 1,187,249         4,811,137              43,852
326   Correctional Facility                7,434,768                 571,690                1,239,128                 1,090,307                  62,688               6,281,773 15.51%                  566,719                  1,065,435                  87,560 8.22% 326   Correctional Facility         5,375,939            544,990 895,990         3,654,301              79,973
500   Fire Department                               -                                 -                                  - N/A                            -                                 -                             -   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%                    50,000                       50,000                250,000 500.00% 600   Emergency Medical Services            485,000              40,417 80,833            323,335            161,667
700   Coroner                   115,667                      8,387                      19,278                       14,786                   100,881 12.78%                      6,795                       12,394                     2,392 19.30% 700   Coroner            169,248              10,173 28,208              91,082                1,735
910   Animal Control                   205,936                    15,053                      34,323                       30,376                        440                   175,120 14.96%                    15,541                       31,748                      (932) -2.94% 910   Animal Control            198,328              16,625 33,055            129,089                    945
920   Emergency Management                   207,686                    17,532                      34,614                       30,901                     1,382                   175,403 15.54%                    14,795                       27,530                     4,753 17.26% 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              15,156,476              1,160,702                2,526,079                 2,281,223                340,025               12,535,228 17.29%             1,184,774                  2,219,905                401,343 18.08% 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                7,728,007                 381,965                   891,295 [4]                    723,457             1,638,955               5,365,595 30.57%                  369,044                     713,687             1,648,725 231.02% 200   Public Works         6,298,615            561,000 1,049,769         4,090,819            328,196
530   Solid Waste Disposal                               -                                 -                                  - N/A                            -                                 -                             -   N/A 530   Solid Waste Disposal            425,000              36,998 70,833            234,356                         -
970   Payments to Varnell/Cohutta/Tunnel Hill                               -                                 -                                  - N/A                            -                                 -                             -   N/A 970   Payments to Varnell/Cohutta/Tunnel Hill            178,000              10,667 29,667            135,334              42,667
4 Total - Public Works                7,728,007                 381,965                   891,295                    723,457             1,638,955                 5,365,595 30.57%                369,044                     713,687             1,648,725 231.02% 4 Total - Public Works         6,901,615            608,665         1,150,269         4,460,509            370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[5]   Health Department                   250,000                    20,833                      41,667                       41,667                208,333                                - 100.00%                    41,667                       41,667                208,333 500.00% 000   Health Department            950,000              79,167 158,333            633,333            316,667
110   Family Supp Council / Greenhouse Adv.                      22,000                      1,000                        3,667                         2,000                  20,000                                - 100.00%                      2,000                         2,000                  20,000 1000.00% 110   CASA Grant - Family Support Council                5,400                       -   900                7,000                         -
441   Family and Children Services                   110,000                      9,167                      18,333                       18,333                  91,667                                - 100.00%                    13,333                       13,333                  96,667 725.02% 441[6]   Family and Children Services            148,678              12,390 24,780              99,120              49,559
446   GA Dept. of Veterans Service                        1,000                        1,000 [7]                            984                             16 98.40%                            -                              984                           -   0.00% 446   Ga. Dept. of Veterans Service                1,000                       -   167                    984                         -
452   Indigent Funeral Expense                      20,000                         450                        3,333                            450                     19,550 2.25%                            -                                 -                          450 N/A 452   Indigent Funeral Expense              65,000                3,000 10,833              39,000                         -
520   Senior Citizens                               -                                 -                                  - N/A                            -                                 -                             -   N/A 520   Senior Citizens            150,000              12,500 25,000            103,573              50,000
5 Total - Health and Welfare                   403,000                    31,450                      68,000                       63,434                320,000                       19,566 95.14%                  57,000                        57,984                325,450 561.28% 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                1,056,530                    49,667                   176,088                    111,586                     4,299                   940,645 10.97%                    43,074                     114,746                     1,139 0.99% 120   Recreation Department         1,012,423              77,435 168,737            635,226                5,558
510   Dalton Regional Library                               -                                 -                                  - N/A                            -                                 -                             -   N/A 510   Dalton Regional Library            226,000              15,667 37,667            163,336              62,667
6 Total - Culture and Recreation                1,056,530                    49,667                   176,088                    111,586                     4,299                     940,645 10.97%                  43,074                     114,746                     1,139 0.99% 6 Total - Culture and Recreation         1,238,423              93,102            206,404            798,562              68,225 4,902,496
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                   117,453                      6,365                      19,576                       12,497                   104,956 10.64%                      5,457                       11,138                     1,359 12.20% 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                   366,758                    26,848                      61,126                       56,691                        205                   309,862 15.51%                    27,781                       56,632                        264 0.47% 220   Inspection & Enforcement            608,154              42,043 101,359            308,881                    199
310   Dalton/Whitfield CDC                      90,000                      7,500                      15,000                       15,000                  75,000                                - 100.00%                    15,000                       15,000                  75,000 500.00% 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                   215,943                      5,256                      35,991                       10,893                   205,050 5.04%                      4,830                       10,743                        150 1.40% 420   MPO            166,143                    397 27,691              74,895                         -
450   County Engineer Office                   699,193                    54,495                   116,532                    110,977                   588,216 15.87%                    44,433                       91,057                  19,920 21.88% 450   County Engineer Office            315,901              33,918 52,650            259,346                    922
520   Dalton/Whitfield JDA                               -                                 -                                  - N/A                            -                                 -                             -   N/A 520   Dalton/Whitfield JDA            159,250              12,871 26,542            105,768              51,483
540&565   NW GA Trade & Conv. Center Authority                   577,394                    25,672                      36,453 [8]                       51,345                167,374                   358,675 37.88%                    46,901                     167,371                  51,348 30.68% 540&565   NW GA Trade & Conv. Center Authority            437,110              34,766 72,852            335,861              60,703
7 Total - Housing and Development                2,122,609                 130,792                   293,989                    266,714                282,579                 1,573,316 25.88%                149,058                     361,252                188,041 52.05% 7 Total - Housing and Development         2,187,277            162,457            364,546         1,332,550            113,560 9,528,748
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment                1,648,960                               -   [9]               1,648,960 0.00%                           -                                 -                             -   N/A   Loan Payment  $        839,337                       -   139,890                       -                           -
  Interest Expense                   270,649                               -                     270,649 0.00%                           -                                 -                             -   N/A   Interest Expense  $          75,663              10,966 12,611              74,567                         -
  TAN's                      25,000                               -                       25,000 0.00%                           -                                 -                             -   N/A
8 Total - Debt Service                1,944,609                             -                                 -                                  -                               -                 1,944,609 0.00%                           -                                   -                             -   N/A 8 Total - Debt Service            915,000              10,966            152,500              74,567                       -   5,042,259
OTHER FINANCING USES OTHER FINANCING USES          
  Greenhouse                               -                                 -                               -                                - N/A                            -                                 -                             -   N/A   Greenhouse 0                       -   0                       -                           -
Use   E-911 Center                   592,745                    49,395                      98,791                       98,791                   493,954 0.00%                    15,059                       30,117                  68,674 228.02% Use   E-911 Center                       -                         -   0                       -                           -
Detail   Whitfield Transit Grant                   206,543                    17,212                      34,424                       34,424                   172,119 16.67%                      9,948                       19,896                  14,528 73.02% 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                               -                                 -                                  - N/A                            -                                 -                             -   N/A   Juvenile Accountability Grant                5,000                       -   833                       -                           -
  Capital Projects                1,279,409                 106,617                   213,235                    213,235               1,066,174 16.67%                    85,070                     170,140                  43,095 25.33%   Capital Projects         2,787,000            232,250 464,500         1,858,000                         -
  5% Victim Witness Assistance Program                               -                                 -                                  - N/A                            -                                 -                             -   N/A   5% Victim Witness Assistance Program                       -                         -   0                       -                           -
  Tunnel Hill TE Grant                               -                                 -                                  - N/A                            -                                 -                             -   N/A   Urban/Comm Forestry Grant                       -                         -   0                       -                           -
  Scenic By-Way Grant                               -                                 -                                  - N/A                            -                                 -                             -   N/A   Scenic By-Way Grant                       -                         -   0                       -                           -
9   Total - Other Financing Uses                2,078,697                 173,224                   346,450                    346,450                             -                 1,732,247 16.67%                110,077                     220,153                126,297 57.37% 9   Total - Other Financing Uses         3,389,200            282,017            564,867         2,256,133                       -  
TOTAL EXPENDITURES  $          45,050,752  $          2,941,268  $            6,632,992  $             5,858,959  $         3,254,876    $         35,936,917 20.23%  $         2,954,411    $            5,702,509  $         3,411,326 59.82% TOTAL EXPENDITURES      46,853,567  $    3,991,506  $    7,808,928  $  30,033,164  $    1,956,741
         
Other Fin Uses                 194,057 x                    388,117 x
Entry Total              2,941,268                 5,858,959
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                 269,815               26,506,357