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 January 31, 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  $             31,724  $               28,166  $                31,724  $                      -  $             306,267 9.39%  $            29,173  $               29,173                  2,551 8.74% 310   Board of Commissioners (HR & Admin)  $       793,047  $         61,355  $         66,087  $       467,911  $           1,596
400   Board of Elections and Registrar                 335,863                 20,620                   27,989                    20,620                  1,148                 314,095 6.48%                31,171                   31,171                 (9,403) -30.17% 400   Board of Elections and Registrar           432,167             47,581 36,014           313,277                      -
510   Finance & Accounting                 600,054                 55,900                   50,005                    55,900                       24                 544,130 9.32%                43,787                   43,787                12,137 27.72% 510   Finance & Accounting           414,637             43,235 34,553           308,202               4,129
520   General Administration (Contingency)[1]                 800,000                         -                     66,667                            -                            -                 800,000 0.00%                        -                             -                          -   N/A 520   General Administration (Contingency)           975,000               4,233 81,250               7,027                      -
530   Law                 200,000                 12,541                   16,667                    12,541                          -                 187,459 6.27%                14,864                   14,864                 (2,323) -15.63% 530   Law           185,000             17,644 15,417           130,223                      -
535   Information Technologies                 952,622                 85,873                   79,385                    85,873                16,599                 850,150 10.76%                90,275                   90,275                12,197 13.51% 535   Information Technologies        1,099,459             78,045 91,622           722,910               2,836
540   Human Resources                 354,178                 24,149                   29,515                    24,149                     164                 329,865 6.86%                23,859                   23,859                     454 1.90%
545   Tax Commissioner              1,249,991               120,951                 104,166                  120,951                  1,233              1,127,807 9.77%              116,033                 116,033                  6,151 5.30% 545   Tax Commissioner        1,315,350           125,828 109,613           928,624               1,043
550   Tax Assessor              1,301,097               113,394                 108,425                  113,394                  2,946              1,184,757 8.94%              103,106                 103,106                13,234 12.84% 550   Tax Assessor        1,432,237           123,189 119,353           941,709                  548
551   Board of Equalization                   14,250                   2,301                     1,188                      2,301                          -                   11,949 16.15%                  1,136                     1,136                  1,165 102.55% 551   Board of Equalization             14,000                    37 1,167               3,812                      -
555   Risk Management                 435,000                 32,991                   36,250                    32,991                          -                 402,009 7.58%                31,963                   31,963                  1,028 3.22% 555   Risk Management           500,000             43,527 41,667           329,171                      -
560   Audit                 103,500                   5,980                     8,625                      5,980                          -                   97,520 5.78%                  5,850                     5,850                     130 2.22% 560   Audit           103,500                    -   8,625             99,710                      -
565   Buildings & Grounds              1,265,142               100,105                 105,429                  100,105                42,465              1,122,572 11.27%              103,946                 103,946                38,624 37.16% 565   Buildings & Grounds        1,409,617           129,363 117,468           952,914             32,434
570   Communications                   31,626                   3,176                     2,636                      3,176                          -                   28,450 10.04%                  2,789                     2,789                     387 13.88% 570   Public Relations Services             32,107                  762 2,676             20,325                      -
595   General Administration Fees                   75,500                   6,279                     6,292                      6,279                          -                   69,221 8.32%                  6,307                     6,307                      (28) -0.44% 595   General Administration Fees             68,500             10,188 5,708             43,784                      -
  Indirect Cost Allocation                           -                           -                             -                              -                            -                            - N/A                        -                             -                          -   N/A   Indirect Cost Allocation      (3,716,760)         (311,995) (309,730)      (2,451,940)
1 Total - General Government              8,056,814               615,984                 671,401                  615,984                64,579                7,376,251 8.45%              604,259                   604,259                76,304 12.63% 1 Total - General Government        5,057,861           372,992           421,488        2,817,659             42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                 555,208                 47,337                   46,267                    47,337                59,940                 447,931 19.32%                47,978                   47,978                59,299 123.60% 100   Judicial Administration        1,242,160           103,169 103,513           792,666             26,440
151   Judge Morris                   55,307                   2,171                     4,609                      2,171                     561                   52,575 4.94%                  3,275                     3,275                    (543) -16.58% 151   Judge Morris             58,852               6,413 4,904             35,428                      -
152   Judge Boyett                   54,757                   3,000                     4,563                      3,000                          -                   51,757 5.48%                  3,053                     3,053                      (53) -1.74% 152   Judge Boyett             55,666               4,419 4,639             31,635                    28
153   Judge Wilbanks                   54,957                   3,561                     4,580                      3,561                     307                   51,089 7.04%                  4,113                     4,113                    (245) -5.96% 153   Judge Adams             56,204               4,112 4,684             36,486                      -
154   Judge Partain                   55,807                   3,144                     4,651                      3,144                          -                   52,663 5.63%                  4,832                     4,832                 (1,688) -34.93% 154   Judge Partain             58,058               5,543 4,838             36,259                      -
155   Drug Court                           -                           -                             -                              -                            -                            - #DIV/0!                  8,966                     8,966                 (8,966) -100.00% 155   Drug Court           172,213             12,193 14,351           122,078                      -
180   Clerk of Superior Court                 791,986                 65,804                   65,999                    65,804                  1,599                 724,583 8.51%                66,694                   66,694                     709 1.06% 180   Clerk of Superior Court        1,080,371             98,415 90,031           732,209               6,568
200   District Attorney              1,084,612                 22,509                   90,384                    22,509              853,788                 208,315 80.79%                18,151                   18,151              858,146 4727.82% 200   District Attorney        1,304,668           117,532 108,722           933,846           365,977
400   Magistrate Court                 883,668                 76,858                   73,639                    76,858                  2,422                 804,388 8.97%                79,957                   79,957                    (677) -0.85% 400   Magistrate Court        1,077,986             91,087 89,832           713,087               2,310
450   Probate Court                 459,024                 40,623                   38,252                    40,623                     416                 417,985 8.94%                39,639                   39,639                  1,400 3.53% 450   Probate Court           600,575             55,281 50,048           420,214                  982
600   Juvenile Court                 840,930                 73,506                   70,078                    73,506                93,284                 674,140 19.83%                67,853                   67,853                98,937 145.81% 600   Juvenile Court        1,214,916           108,143 101,243           803,460             25,043
800   Public Defender                 755,662                 57,762                   62,972                    57,762              621,038                   76,862 89.83%                58,503                   58,503              620,297 1060.28% 800   Public Defender           713,722             60,860 59,477           472,817           199,938
2 Total - Judicial              5,591,918               396,275                 465,993                  396,275           1,633,355                3,562,288 36.30%              403,014                   403,014           1,626,616 403.61% 2 Total - Judicial        7,635,391           667,167           636,283        5,130,185           627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff              6,125,618               515,972                 510,468                  515,972                71,427              5,538,219 9.59%              536,924                 536,924                50,475 9.40% 300   Sheriff        7,123,494           651,785 593,625        4,811,137             43,852
326   Correctional Facility              6,798,653               531,001                 566,554                  531,001              199,494              6,068,158 10.74%              385,096                 385,096              345,399 89.69% 326   Correctional Facility        5,375,939           544,990 447,995        3,654,301             79,973
500   Fire Department                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 500   Fire Department        4,694,910           411,758 391,243        3,172,958             23,973
600   Emergency Medical Services                 300,000                 25,000                   25,000                    25,000              275,000                            - 100.00%                25,000                   25,000              275,000 1100.00% 600   Emergency Medical Services           485,000             40,417 40,417           323,335           161,667
700   Coroner                 109,941                   6,079                     9,162                      6,079                          -                 103,862 5.53%                  6,933                     6,933                    (854) -12.32% 700   Coroner           169,248             10,173 14,104             91,082               1,735
910   Animal Control                 185,315                 16,268                   15,443                    16,268                  2,260                 166,787 10.00%                12,132                   12,132                  6,396 52.72% 910   Animal Control           198,328             16,625 16,527           129,089                  945
920   Emergency Management                 178,977                 20,664                   14,915                    20,664                  2,717                 155,596 13.06%                27,173                   27,173                 (3,792) -13.96% 920   Emergency Management           160,803             11,335 13,400             98,087               5,850
290   American Red Cross                           -                           -                             -                              -                            -                            - N/A                        -                             -                          -   N/A 290   American Red Cross               1,000                    -   83                    -                        -
3 Total - Public Safety            13,698,504            1,114,984              1,141,542               1,114,984              550,898              12,032,622 12.16%              993,258                   993,258              672,624 67.72% 3 Total - Public Safety      18,208,722        1,687,083        1,517,394      12,279,989           317,995
PUBLIC WORKS PUBLIC WORKS          
200   Public Works              6,130,504               317,599                 510,875                  317,599              251,164              5,561,741 9.28%              366,348                 366,348              202,415 55.25% 200   Public Works        6,298,615           561,000 524,885        4,090,819           328,196
530   Solid Waste Disposal                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 530   Solid Waste Disposal           425,000             36,998 35,417           234,356                      -
970   Payments to Varnell/Cohutta/Tunnel Hill                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 970   Payments to Varnell/Cohutta/Tunnel Hill           178,000             10,667 14,833           135,334             42,667
4 Total - Public Works              6,130,504               317,599                 510,875                  317,599              251,164                5,561,741 9.28%              366,348                   366,348              202,415 55.25% 4 Total - Public Works        6,901,615           608,665           575,135        4,460,509           370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[2]   Health Department                 250,000                 20,833                   20,833                    20,833              229,167                            - 100.00%                20,833                   20,833              229,167 1100.02% 000   Health Department           950,000             79,167 79,167           633,333           316,667
110   Family Support Council / Greenhouse Adv.                   20,000                   1,000                     1,667                      1,000                11,000                     8,000 60.00%                  1,000                     1,000                11,000 1100.00% 110   CASA Grant - Family Support Council               5,400                    -   450               7,000                      -
441   Family and Children Services                   80,000                   6,667                     6,667                      6,667                73,333                            - 100.00%                  6,667                     6,667                73,333 1099.94% 441[3]   Family and Children Services           148,678             12,390 12,390             99,120             49,559
446   Ga. Dept. of Veterans Service                     1,000                      984                     1,000                         984                          -                          16 98.40%                        -                             -                       984 N/A 446   Ga. Dept. of Veterans Service               1,000                    -   83                  984                      -
452   Indigent Funeral Expense                   85,000                   5,000                     7,083                      5,000                          -                   80,000 5.88%                  6,000                     6,000                 (1,000) -16.67% 452   Indigent Funeral Expense             65,000               3,000 5,417             39,000                      -
520   Senior Citizens                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 520   Senior Citizens           150,000             12,500 12,500           103,573             50,000
5 Total - Health and Welfare                 436,000                 34,484                   37,250                    34,484              313,500                     88,016 79.81%                34,500                     34,500              313,484 908.65% 5 Total - Health and Welfare        1,320,078           107,057           110,007           883,010           416,226
CULTURE AND RECREATION CULTURE AND RECREATION          
120   Parks & Recreation Department                 935,032                 59,407                   77,919                    59,407                  2,770                 872,855 6.65%                57,703                   57,703                  4,474 7.75% 120   Recreation Department        1,012,423             77,435 84,369           635,226               5,558
510   Dalton Regional Library                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 510   Dalton Regional Library           226,000             15,667 18,833           163,336             62,667
6 Total - Culture and Recreation                 935,032                 59,407                   77,919                    59,407                  2,770                   872,855 6.65%                57,703                     57,703                  4,474 7.75% 6 Total - Culture and Recreation        1,238,423             93,102           103,202           798,562             68,225 4,428,790
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                 111,384                   5,878                     9,282                      5,878                       56                 105,450 5.33%                  6,611                     6,611                    (677) -10.24% 130   County Extension Service           156,719             12,978 13,060             99,849                  253
140   State Forestry Service                     7,868                      656                        656                         656                          -                     7,212 8.34%                     656                        656                        -   0.00% 140   State Forestry Service               3,600                    -   300               1,545                      -
220   Inspection & Enforcement                 341,449                 32,818                   28,454                    32,818                     130                 308,501 9.65%                29,083                   29,083                  3,865 13.29% 220   Inspection & Enforcement           608,154             42,043 50,680           308,881                  199
310   Dalton/Whitfield CDC                   80,000                   6,667                     6,667                      6,667                73,333                            - 100.00%                  6,667                     6,667                73,333 1099.94% 310   Dalton/Whitfield CDC           177,138             17,164 14,762             24,160                      -
410   County Planner                   48,000                   4,000                     4,000                      4,000                44,000                            - 100.00%                  4,000                     4,000                44,000 1100.00% 410   County Planner           163,262               8,320 13,605           122,245                      -
420   MPO                 252,691                   4,745                   21,058                      4,745                       82                 247,864 1.91%                  7,117                     7,117                 (2,290) -32.18% 420   MPO           166,143                  397 13,845             74,895                      -
450   County Engineer Office                 519,434                 32,314                   43,286                    32,314                     293                 486,827 6.28%                30,436                   30,436                  2,171 7.13% 450   County Engineer Office           315,901             33,918 26,325           259,346                  922
520   Dalton/Whitfield JDA                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 520   Dalton/Whitfield JDA           159,250             12,871 13,271           105,768             51,483
540&565   NW GA Trade & Conv. Center Authority                 541,655                 24,679                   45,138                    24,679              271,471                 245,505 54.68%                25,149                   25,149              271,001 1077.58% 540&565   NW GA Trade & Conv. Center Authority           437,110             34,766 36,426           335,861             60,703
7 Total - Housing and Development              1,902,481               111,757                 158,540                  111,757              389,365                1,401,359 26.34%              109,719                   109,719              391,403 356.73% 7 Total - Housing and Development        2,187,277           162,457           182,273        1,332,550           113,560 8,664,228
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment              1,489,960                         -                   124,163                            -                  94,960              1,395,000 6.37%                        -                             -                  94,960 N/A   Loan Payment  $       839,337                    -   69,945                    -                        -
  Interest Expense                 492,404                         -                     41,034                            -                  20,179                 472,225 N/A                        -                             -                  20,179 N/A   Interest Expense  $         75,663             10,966 6,305             74,567                      -
  TAN's                   55,000                         -                       4,583                            -                            -                   55,000 N/A                        -                             -                          -   N/A
8 Total - Debt Service              2,037,364                         -                   169,780                            -                115,139                1,922,225 0.00%                        -                               -                115,139 N/A 8 Total - Debt Service           915,000             10,966             76,250             74,567                    -   5,436,438
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                   15,600                    15,600                          -                 171,594 8.33%                11,529                   11,529                  4,071 35.31% Detail   Whitfield Transit Grant             90,000               7,500 7,500             60,000                      -
  Northwest Georgia Trade & Convention                           -                           -                             -                              -                            -                            - N/A                        -                             -                          -   N/A   Northwest Georgia Trade & Convention           507,200             42,267 42,267           338,133                      -
  Juvenile Accountability Grant                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A   Juvenile Accountability Grant               5,000                    -   417                    -                        -
  Capital Projects              1,447,168               120,597                 120,597                  120,597                          -              1,326,571 8.33%              129,370                 129,370                 (8,773) -6.78%   Capital Projects        2,787,000           232,250 232,250        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                 136,197                  136,197                          -                1,498,165 8.33%              140,899                   140,899                 (4,702) -3.34% 9   Total - Other Financing Uses        3,389,200           282,017           282,433        2,256,133                    -  
TOTAL EXPENDITURES  $        40,422,979  $        2,786,687  $          3,369,498  $           2,786,687  $       3,320,770    $        34,315,522 15.11%  $       2,709,700    $          2,709,700  $       3,397,757 125.39% TOTAL EXPENDITURES      46,853,567  $    3,991,506  $    3,904,464  $  30,033,164  $    1,956,741
         
Other Fin Uses               157,030 x                  157,030 x
Entry Total            2,786,687               2,786,687
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               424,396             29,578,629