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, 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  $                 26,688  $                   28,456  $                    26,688  $                          -  $                 314,783 7.82%  $                31,724  $                   31,724                     (5,036) -15.87% 310   Board of Commissioners (HR & Admin)  $          793,047  $            61,355  $            66,087  $          467,911  $              1,596
400   Board of Elections and Registrar                     395,750                     20,116                       32,979                        20,116                              -                     375,634 5.08%                    20,620                       20,620                        (504) -2.44% 400   Board of Elections and Registrar              432,167                47,581 36,014              313,277                         -
510   Finance & Accounting                     667,398                     55,943                       55,617                        55,943                         707                     610,748 8.49%                    55,900                       55,900                         750 1.34% 510   Finance & Accounting              414,637                43,235 34,553              308,202                  4,129
520   General Administration (Contingency)                     500,000                             -                         41,667                                -                                -                     500,000 0.00%                            -                                 -                              -   N/A 520   General Administration (Contingency)              975,000                  4,233 81,250                  7,027                         -
530   Law                     200,000                       7,241                       16,667                          7,241                              -                     192,759 3.62%                    12,541                       12,541                     (5,300) -42.26% 530   Law              185,000                17,644 15,417              130,223                         -
535   Information Technologies                  1,043,297                     71,492                       86,941                        71,492                              -                     971,805 6.85%                    85,873                       85,873                   (14,381) -16.75% 535   Information Technologies           1,099,459                78,045 91,622              722,910                  2,836
540   Human Resources                     383,791                     23,801                       31,983                        23,801                              -                     359,990 6.20%                    24,149                       24,149                        (348) -1.44%
545   Tax Commissioner                  1,334,081                   105,298                     111,173                      105,298                              -                  1,228,783 7.89%                  120,951                     120,951                   (15,653) -12.94% 545   Tax Commissioner           1,315,350              125,828 109,613              928,624                  1,043
550   Tax Assessor                  1,369,473                   109,820                     114,123                      109,820                              -                  1,259,653 8.02%                  113,394                     113,394                     (3,574) -3.15% 550   Tax Assessor           1,432,237              123,189 119,353              941,709                     548
551   Board of Equalization                       15,206                       1,006                         1,267                          1,006                              -                       14,200 6.62%                      2,301                         2,301                     (1,295) -56.28% 551   Board of Equalization                14,000                       37 1,167                  3,812                         -
555   Risk Management                     442,000                     32,801                       36,833                        32,801                              -                     409,199 7.42%                    32,991                       32,991                        (190) -0.58% 555   Risk Management              500,000                43,527 41,667              329,171                         -
560   Audit                     108,000                       6,715                         9,000                          6,715                              -                     101,285 6.22%                      5,980                         5,980                         735 12.29% 560   Audit              103,500                       -   8,625                99,710                         -
565   Buildings & Grounds                  1,347,402                     89,107                     112,284                        89,107                    47,263                  1,211,032 10.12%                  100,105                     100,105                    36,265 36.23% 565   Buildings & Grounds           1,409,617              129,363 117,468              952,914                32,434
570   Communications                       32,813                       2,320                         2,734                          2,320                              -                       30,493 7.07%                      3,176                         3,176                        (856) -26.95% 570   Public Relations Services                32,107                     762 2,676                20,325                         -
595   General Administration Fees                       76,000                       6,337                         6,333                          6,337                              -                       69,663 8.34%                      6,279                         6,279                           58 0.92% 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                  8,256,682                   558,685                     688,057                      558,685                    47,970                    7,650,027 7.35%                  615,984                       615,984                     (9,329) -1.51% 1 Total - General Government           5,057,861              372,992              421,488           2,817,659                42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                     552,176                     42,351                       46,015                        42,351                    68,313                     441,512 20.04%                    47,337                       47,337                    63,327 133.78% 100   Judicial Administration           1,242,160              103,169 103,513              792,666                26,440
151   Judge Morris                       55,307                       4,014                         4,609                          4,014                              -                       51,293 7.26%                      2,171                         2,171                      1,843 84.89% 151   Judge Morris                58,852                  6,413 4,904                35,428                         -
152   Judge Boyett                       54,657                       2,770                         4,555                          2,770                              -                       51,887 5.07%                      3,000                         3,000                        (230) -7.67% 152   Judge Boyett                55,666                  4,419 4,639                31,635                       28
153   Judge Wilbanks                       54,707                       2,185                         4,559                          2,185                              -                       52,522 3.99%                      3,561                         3,561                     (1,376) -38.64% 153   Judge Adams                56,204                  4,112 4,684                36,486                         -
154   Judge Partain                       55,157                       3,389                         4,596                          3,389                              -                       51,768 6.14%                      3,144                         3,144                         245 7.79% 154   Judge Partain                58,058                  5,543 4,838                36,259                         -
155   Drug Court                               -                               -                                 -                                  -                                -                                - #DIV/0!                            -                                 -                              -   N/A 155   Drug Court              172,213                12,193 14,351              122,078                         -
180   Clerk of Superior Court                     866,719                     66,221                       72,227                        66,221                              -                     800,498 7.64%                    65,804                       65,804                         417 0.63% 180   Clerk of Superior Court           1,080,371                98,415 90,031              732,209                  6,568
200   District Attorney                  1,122,930                     60,165                       93,578                        60,165                              -                  1,062,765 5.36%                    22,509                       22,509                    37,656 167.29% 200   District Attorney           1,304,668              117,532 108,722              933,846              365,977
400   Magistrate Court                     960,034                     78,649                       80,003                        78,649                      1,209                     880,176 8.32%                    76,858                       76,858                      3,000 3.90% 400   Magistrate Court           1,077,986                91,087 89,832              713,087                  2,310
450   Probate Court                     482,563                     35,621                       40,214                        35,621                              -                     446,942 7.38%                    40,623                       40,623                     (5,002) -12.31% 450   Probate Court              600,575                55,281 50,048              420,214                     982
600   Juvenile Court                     913,981                     71,130                       76,165                        71,130                    98,808                     744,043 18.59%                    73,506                       73,506                    96,432 131.19% 600   Juvenile Court           1,214,916              108,143 101,243              803,460                25,043
800   Public Defender                     676,965                     48,217                       56,414                        48,217                    73,127                     555,621 17.92%                    57,762                       57,762                    63,582 110.08% 800   Public Defender              713,722                60,860 59,477              472,817              199,938
2 Total - Judicial                  5,795,196                   414,712                     482,933                      414,712                  241,457                    5,139,027 11.32%                  396,275                       396,275                  259,894 65.58% 2 Total - Judicial           7,635,391              667,167              636,283           5,130,185              627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                  6,556,288                   501,874                     546,357                      501,874                    45,358                  6,009,056 8.35%                  515,972                     515,972                    31,260 6.06% 300   Sheriff           7,123,494              651,785 593,625           4,811,137                43,852
326   Correctional Facility                  7,070,974                   498,716                     589,248                      498,716                  221,938                  6,350,320 10.19%                  531,001                     531,001                  189,653 35.72% 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                                -                    300,000                                - 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                     142,574                       5,598                       11,881                          5,598                              -                     136,976 3.93%                      6,079                         6,079                        (481) -7.91% 700   Coroner              169,248                10,173 14,104                91,082                  1,735
910   Animal Control                     194,688                     16,208                       16,224                        16,208                         232                     178,248 8.44%                    16,268                       16,268                         172 1.06% 910   Animal Control              198,328                16,625 16,527              129,089                     945
920   Emergency Management                     194,533                     12,735                       16,211                        12,735                      2,250                     179,548 7.70%                    20,664                       20,664                     (5,679) -27.48% 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                14,459,057                1,035,131                  1,204,921                   1,035,131                  569,778                  12,854,148 11.10%               1,114,984                    1,114,984                  489,925 43.94% 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                  6,333,846                   344,642                     527,821                      344,642                  249,652                  5,739,552 9.38%                  317,599                     317,599                  276,695 87.12% 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                  6,333,846                   344,642                     527,821                      344,642                  249,652                    5,739,552 9.38%                  317,599                       317,599                  276,695 87.12% 4 Total - Public Works           6,901,615              608,665              575,135           4,460,509              370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[1]   Health Department                     250,000                             -                         20,833                                -                    250,000                                - 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.                       22,000                             -                           1,833                                -                      12,000                       10,000 54.55%                      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                                -                      80,000                                - 100.00%                      6,667                         6,667                    73,333 1099.94% 441[2]   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                            984                            -   0.00% 446   Ga. Dept. of Veterans Service                  1,000                       -   83                     984                         -
452   Indigent Funeral Expense                       45,000                             -                           3,750                                -                                -                       45,000 0.00%                      5,000                         5,000                     (5,000) -100.00% 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                     398,000                          984                       34,083                             984                  342,000                         55,016 86.18%                    34,484                         34,484                  308,500 894.62% 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                  1,010,122                     71,672                       84,177                        71,672                    11,632                     926,818 8.25%                    59,407                       59,407                    23,897 40.23% 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                  1,010,122                     71,672                       84,177                        71,672                    11,632                       926,818 8.25%                    59,407                         59,407                    23,897 40.23% 6 Total - Culture and Recreation           1,238,423                93,102              103,202              798,562                68,225 4,620,324
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                     111,358                       5,681                         9,280                          5,681                              -                     105,677 5.10%                      5,878                         5,878                        (197) -3.35% 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                     361,108                     28,851                       30,092                        28,851                           46                     332,211 8.00%                    32,818                       32,818                     (3,921) -11.95% 220   Inspection & Enforcement              608,154                42,043 50,680              308,881                     199
310   Dalton/Whitfield CDC                       90,000                             -                           7,500                                -                      90,000                                - 100.00%                      6,667                         6,667                    83,333 1249.93% 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                     183,186                       5,913                       15,266                          5,913                              -                     177,273 3.23%                      4,745                         4,745                      1,168 24.62% 420   MPO              166,143                     397 13,845                74,895                         -
450   County Engineer Office                     588,029                     46,624                       49,002                        46,624                              -                     541,405 7.93%                    32,314                       32,314                    14,310 44.28% 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                     600,394                   120,470                     143,921                      120,470                  108,406                     371,518 38.12%                    24,679                       24,679                  204,197 827.41% 540&565   NW GA Trade & Conv. Center Authority              437,110                34,766 36,426              335,861                60,703
7 Total - Housing and Development                  1,989,943                   212,195                     259,716                      212,195                  242,452                    1,535,296 22.85%                  111,757                       111,757                  342,890 306.82% 7 Total - Housing and Development           2,187,277              162,457              182,273           1,332,550              113,560 8,996,329
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment                  1,600,960                             -                                 -                                  -                                -                  1,600,960 0.00%                            -                                 -                              -   N/A   Loan Payment  $          839,337                       -   69,945                       -                           -
  Interest Expense                     322,030                             -                                 -                                  -                                -                     322,030 N/A                            -                                 -                              -   N/A   Interest Expense  $            75,663                10,966 6,305                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                76,250                74,567                       -   5,032,771
OTHER FINANCING USES OTHER FINANCING USES          
  Greenhouse                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A   Greenhouse 0                       -   0                       -                           -
Use   E-911 Center                     180,702                     15,059                       15,059                        15,059                              -                     165,643 0.00%                            -                                 -                      15,059 N/A Use   E-911 Center                        -                         -   0                       -                           -
Detail   Whitfield Transit Grant                     119,374                       9,948                         9,948                          9,948                              -                     109,426 8.33%                    15,600                       15,600                     (5,652) -36.23% 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                  1,020,838                     85,070                       85,070                        85,070                              -                     935,768 8.33%                  120,597                     120,597                   (35,527) -29.46%   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                  1,320,914                   110,077                     110,077                      110,077                              -                    1,210,837 8.33%                  136,197                       136,197                   (26,120) -19.18% 9   Total - Other Financing Uses           3,389,200              282,017              282,433           2,256,133                       -  
TOTAL EXPENDITURES  $            41,541,750  $            2,748,098  $              3,391,785  $               2,748,098  $           1,704,941    $            37,088,711 10.72%  $           2,786,687    $              2,786,687  $           1,666,352 59.80% TOTAL EXPENDITURES         46,853,567  $       3,991,506  $       3,904,464  $     30,033,164  $       1,956,741
         
Other Fin Uses                   110,077 x                      110,077 x
Entry Total                2,748,098                   2,748,098
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                   462,985                 29,617,218
[1]
rhale:
Last Line of Transfers - Line 2000
$100,000 per Month
[2]
rhale:
Last Line of Transfers - Line 2000
$100,000 per Month