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, 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  $               33,009  $                 29,860  $                  33,009  $              325,308 9.21%  $              26,688  $                 26,688                     6,321 23.68% 310   Board of Commissioners (HR & Admin)  $        793,047  $          61,355  $          66,087  $        467,911  $            1,596
400   Board of Elections and Registrar                   331,624                    43,604                      27,635                       43,604                        180                   287,840 13.20%                  20,116                      20,116                  23,668 117.66% 400   Board of Elections and Registrar            432,167              47,581 36,014            313,277                         -
510   Finance & Accounting                   682,987                    56,898                      56,916                       56,898                   626,089 8.33%                  55,943                      55,943                        955 1.71% 510   Finance & Accounting            414,637              43,235 34,553            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 81,250                7,027                         -
530   Law                   210,000                    12,944                      17,500                       12,944                   197,056 6.16%                     7,241                        7,241                     5,703 78.76% 530   Law            185,000              17,644 15,417            130,223                         -
535   Information Technologies                   995,460                    78,848                      82,955                       78,848                     4,902                   911,710 8.41%                  71,492                      71,492                  12,258 17.15% 535   Information Technologies         1,099,459              78,045 91,622            722,910                2,836
540   Human Resources                   450,949                    25,459                      37,579                       25,459                   425,490 5.65%                  23,801                      23,801                     1,658 6.97%
545   Tax Commissioner                1,373,967                 111,602                   114,497                    111,602               1,262,365 8.12%                105,298                   105,298                     6,304 5.99% 545   Tax Commissioner         1,315,350            125,828 109,613            928,624                1,043
550   Tax Assessor                1,559,902                 116,920                   129,992                    116,920                        540               1,442,442 7.53%                109,820                   109,820                     7,640 6.96% 550   Tax Assessor         1,432,237            123,189 119,353            941,709                    548
551   Board of Equalization                      15,227                         992                        1,269                            992                     14,235 6.51%                     1,006                        1,006                         (14) -1.39% 551   Board of Equalization              14,000                      37 1,167                3,812                         -
555   Risk Management                   452,000                    31,488                      37,667                       31,488                   420,512 6.97%                  32,801                      32,801                   (1,313) -4.00% 555   Risk Management            500,000              43,527 41,667            329,171                         -
560   Audit                   108,000                      5,620                        9,000                         5,620                   102,380 5.20%                     6,715                        6,715                   (1,095) -16.31% 560   Audit            103,500                       -   8,625              99,710                         -
565   Buildings & Grounds                1,355,452                    95,261                   112,954                       95,261                  22,727               1,237,464 8.70%                  89,107                      89,107                  28,881 32.41% 565   Buildings & Grounds         1,409,617            129,363 117,468            952,914              32,434
570   Communications                      35,277                      3,122                        2,940                         3,122                     32,155 8.85%                     2,320                        2,320                        802 34.57% 570   Public Relations Services              32,107                    762 2,676              20,325                         -
595   General Administration Fees                      76,500                      5,588                        6,375                         5,588                     70,912 7.30%                     6,337                        6,337                      (749) -11.82% 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                8,505,662                 621,355                   667,139                    621,355                  28,349                 7,855,958 7.64%                558,685                     558,685                  91,019 16.29% 1 Total - General Government         5,057,861            372,992            421,488         2,817,659              42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                   563,103                    46,386                      46,925                       46,386                  72,454                   444,263 21.10%                  42,351                      42,351                  76,489 180.61% 100   Judicial Administration         1,242,160            103,169 103,513            792,666              26,440
151   Judge Morris                      54,487                      2,853                        4,541                         2,853                     51,634 5.24%                     4,014                        4,014                   (1,161) -28.92% 151   Judge Morris              58,852                6,413 4,904              35,428                         -
152   Judge Boyett                      53,787                      1,880                        4,482                         1,880                     51,907 3.50%                     2,770                        2,770                      (890) -32.13% 152   Judge Boyett              55,666                4,419 4,639              31,635                      28
153   Judge Wilbanks                      53,177                      3,528                        4,431                         3,528                        105                     49,544 6.83%                     2,185                        2,185                     1,448 66.27% 153   Judge Adams              56,204                4,112 4,684              36,486                         -
154   Judge Minter                      53,377                      3,978                        4,448                         3,978                     49,399 7.45%                     3,389                        3,389                        589 17.38% 154   Judge Partain              58,058                5,543 4,838              36,259                         -
155   Drug Court                               -                                 -                                  - N/A                           -                                 -                             -   N/A 155   Drug Court            172,213              12,193 14,351            122,078                         -
180   Clerk of Superior Court                   903,482                    67,647                      75,290                       67,647                   835,835 7.49%                  66,221                      66,221                     1,426 2.15% 180   Clerk of Superior Court         1,080,371              98,415 90,031            732,209                6,568
200   District Attorney                1,271,993                    63,958                   105,999                       63,958                452,078                   755,957 40.57%                  60,165                      60,165                455,871 757.70% 200   District Attorney         1,304,668            117,532 108,722            933,846            365,977
400   Magistrate Court                   935,413                    72,892                      77,951                       72,892                          35                   862,486 7.80%                  78,649                      78,649                   (5,722) -7.28% 400   Magistrate Court         1,077,986              91,087 89,832            713,087                2,310
450   Probate Court                   504,520                    38,672                      42,043                       38,672                        139                   465,709 7.69%                  35,621                      35,621                     3,190 8.96% 450   Probate Court            600,575              55,281 50,048            420,214                    982
600   Juvenile Court                   952,223                    73,768                      79,352                       73,768                  99,640                   778,815 18.21%                  71,130                      71,130                102,278 143.79% 600   Juvenile Court         1,214,916            108,143 101,243            803,460              25,043
800   Public Defender                   709,600                    55,707                      59,133                       55,707                  62,566                   591,327 16.67%                  48,217                      48,217                  70,056 145.29% 800   Public Defender            713,722              60,860 59,477            472,817            199,938
2 Total - Judicial                6,055,162                 431,269                   504,597                    431,269                687,017                 4,936,876 18.47%                414,712                     414,712                703,574 169.65% 2 Total - Judicial         7,635,391            667,167            636,283         5,130,185            627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                6,892,419                 541,813                   574,368                    541,813                  34,921               6,315,685 8.37%                501,874                   501,874                  74,860 14.92% 300   Sheriff         7,123,494            651,785 593,625         4,811,137              43,852
326   Correctional Facility                7,434,768                 518,617                   619,564                    518,617                  31,972               6,884,179 7.41%                498,716                   498,716                  51,873 10.40% 326   Correctional Facility         5,375,939            544,990 447,995         3,654,301              79,973
500   Fire Department                               -                                 -                                  - N/A                           -                                 -                             -   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%                           -                                 -                  300,000 N/A 600   Emergency Medical Services            485,000              40,417 40,417            323,335            161,667
700   Coroner                   115,667                      6,399                        9,639                         6,399                   109,268 5.53%                     5,598                        5,598                        801 14.31% 700   Coroner            169,248              10,173 14,104              91,082                1,735
910   Animal Control                   205,936                    15,323                      17,161                       15,323                        440                   190,173 7.65%                  16,208                      16,208                      (445) -2.75% 910   Animal Control            198,328              16,625 16,527            129,089                    945
920   Emergency Management                   207,686                    13,369                      17,307                       13,369                     1,092                   193,225 6.96%                  12,735                      12,735                     1,726 13.55% 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              15,156,476              1,120,521                1,263,040                 1,120,521                343,425               13,692,530 9.66%             1,035,131                  1,035,131                428,815 41.43% 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                7,728,007                 341,492                   445,648 [2]                    341,492             1,705,593               5,680,922 26.49%                344,642                   344,642             1,702,443 493.97% 200   Public Works         6,298,615            561,000 524,885         4,090,819            328,196
530   Solid Waste Disposal                               -                                 -                                  - N/A                           -                                 -                             -   N/A 530   Solid Waste Disposal            425,000              36,998 35,417            234,356                         -
970   Payments to Varnell/Cohutta/Tunnel Hill                               -                                 -                                  - N/A                           -                                 -                             -   N/A 970   Payments to Varnell/Cohutta/Tunnel Hill            178,000              10,667 14,833            135,334              42,667
4 Total - Public Works                7,728,007                 341,492                   445,648                    341,492             1,705,593                 5,680,922 26.49%                344,642                     344,642             1,702,443 493.97% 4 Total - Public Works         6,901,615            608,665            575,135         4,460,509            370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[3]   Health Department                   250,000                    20,833                      20,833                       20,833                229,167                                - 100.00%                           -                                 -                  250,000 N/A 000   Health Department            950,000              79,167 79,167            633,333            316,667
110   Family Supp Council / Greenhouse Adv.                      22,000                      1,000                        1,833                         1,000                  21,000                                - 100.00%                           -                                 -                    22,000 N/A 110   CASA Grant - Family Support Council                5,400                       -   450                7,000                         -
441   Family and Children Services                   110,000                      9,167                        9,167                         9,167                100,833                                - 100.00%                           -                                 -                  110,000 N/A 441[4]   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 [5]                            984                             16 98.40%                        984                           984                           -   0.00% 446   Ga. Dept. of Veterans Service                1,000                       -   83                    984                         -
452   Indigent Funeral Expense                      20,000                        1,667                     20,000 0.00%                           -                                 -                             -   N/A 452   Indigent Funeral Expense              65,000                3,000 5,417              39,000                         -
520   Senior Citizens                               -                                 -                                  - N/A                           -                                 -                             -   N/A 520   Senior Citizens            150,000              12,500 12,500            103,573              50,000
5 Total - Health and Welfare                   403,000                    31,984                      34,500                       31,984                351,000                       20,016 95.03%                        984                             984                382,000 38821.14% 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                1,056,530                    61,919                      88,044                       61,919                     5,556                   989,055 6.39%                  71,672                      71,672                   (4,197) -5.86% 120   Recreation Department         1,012,423              77,435 84,369            635,226                5,558
510   Dalton Regional Library                               -                                 -                                  - N/A                           -                                 -                             -   N/A 510   Dalton Regional Library            226,000              15,667 18,833            163,336              62,667
6 Total - Culture and Recreation                1,056,530                    61,919                      88,044                       61,919                     5,556                     989,055 6.39%                  71,672                        71,672                   (4,197) -5.86% 6 Total - Culture and Recreation         1,238,423              93,102            103,202            798,562              68,225 4,703,690
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                   117,453                      6,132                        9,788                         6,132                   111,321 5.22%                     5,681                        5,681                        451 7.94% 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                   366,758                    29,843                      30,563                       29,843                   336,915 8.14%                  28,851                      28,851                        992 3.44% 220   Inspection & Enforcement            608,154              42,043 50,680            308,881                    199
310   Dalton/Whitfield CDC                      90,000                      7,500                        7,500                         7,500                  82,500                                - 100.00%                           -                                 -                    90,000 N/A 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                   215,943                      5,637                      17,995                         5,637                          85                   210,221 2.65%                     5,913                        5,913                      (191) -3.23% 420   MPO            166,143                    397 13,845              74,895                         -
450   County Engineer Office                   699,193                    56,483                      58,266                       56,483                        102                   642,608 8.09%                  46,624                      46,624                     9,961 21.36% 450   County Engineer Office            315,901              33,918 26,325            259,346                    922
520   Dalton/Whitfield JDA                               -                                 -                                  - N/A                           -                                 -                             -   N/A 520   Dalton/Whitfield JDA            159,250              12,871 13,271            105,768              51,483
540&565   NW GA Trade & Conv. Center Authority                   577,394                    25,672                      18,227 [6]                       25,672                193,047                   358,675 37.88%                120,470                   120,470                  98,249 81.55% 540&565   NW GA Trade & Conv. Center Authority            437,110              34,766 36,426            335,861              60,703
7 Total - Housing and Development                2,122,609                 135,923                   146,995                    135,923                319,734                 1,666,952 21.47%                212,195                     212,195                243,462 114.74% 7 Total - Housing and Development         2,187,277            162,457            182,273         1,332,550            113,560 9,174,113
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment                1,648,960                               -   [7]               1,648,960 0.00%                           -                                 -                             -   N/A   Loan Payment  $        839,337                       -   69,945                       -                           -
  Interest Expense                   270,649                               -                     270,649 0.00%                           -                                 -                             -   N/A   Interest Expense  $          75,663              10,966 6,305              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              76,250              74,567                       -   4,966,009
OTHER FINANCING USES OTHER FINANCING USES          
  Greenhouse                               -                                 -                               -                                - N/A                           -                                 -                             -   N/A   Greenhouse 0                       -   0                       -                           -
Use   E-911 Center                   592,745                    49,395                      49,395                       49,395                   543,350 0.00%                  15,059                      15,059                  34,336 228.01% Use   E-911 Center                       -                         -   0                       -                           -
Detail   Whitfield Transit Grant                   206,543                    17,212                      17,212                       17,212                   189,331 8.33%                     9,948                        9,948                     7,264 73.02% 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                               -                                 -                                  - N/A                           -                                 -                             -   N/A   Juvenile Accountability Grant                5,000                       -   417                       -                           -
  Capital Projects                1,279,409                 106,617                   106,617                    106,617               1,172,792 8.33%                  85,070                      85,070                  21,547 25.33%   Capital Projects         2,787,000            232,250 232,250         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                   173,225                    173,224                             -                 1,905,473 8.33%                110,077                     110,077                  63,147 57.37% 9   Total - Other Financing Uses         3,389,200            282,017            282,433         2,256,133                       -  
TOTAL EXPENDITURES  $          45,050,752  $          2,917,687  $            3,323,186  $             2,917,687  $         3,440,674    $         38,692,391 14.11%  $         2,748,098    $            2,748,098  $         3,610,263 131.37% TOTAL EXPENDITURES      46,853,567  $    3,991,506  $    3,904,464  $  30,033,164  $    1,956,741
         
Other Fin Uses                 194,057 x                    194,057 x
Entry Total              2,917,687                 2,917,687
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                 293,396               29,447,629