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

---

[1]

Carol Roberts:
Adj contingency based on actual used.

[2]

Carol Roberts:
Add this for Feb charges

[3]

Carol Roberts:
Will = actual until audit is complete then will = budget

[4]

Carol Roberts:
Remove LMIG from projected.  LMIG exp should hit in summer.

[5]

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

[6]

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

[7]

Carol Roberts:
All of this is paid out in one annual pymt in Jan

[8]

Carol Roberts:
Adjust for capital

[9]

Carol Roberts:
Adj debt for atual debt pymt schedule.