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

---

[1]

Carol Roberts:
Adj contingency based on actual used.

[2]

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

[3]

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

[4]

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

[5]

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

[6]

Carol Roberts:
Adjust for capital

[7]

Carol Roberts:
Adj debt for atual debt pymt schedule.