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 July 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 15 vs 14   Budget Month Projected Actual Encumbered
GENERAL GOVERNMENT                   GENERAL GOVERNMENT          
310   Board of Commissioners   $                353,591  $                24,741  $                206,261  $                 233,017  $                    159  $                120,415 65.95%  $               21,540  $                192,789                   40,387 20.95% 310   Board of Commissioners (HR & Admin)  $         793,047  $           61,355  $         462,611  $         467,911  $             1,596
400   Board of Elections and Registrar                    349,963                    17,336                    204,145                     187,818                          63                    162,082 53.69%                   32,420                    215,511                 (27,630) -12.82% 400   Board of Elections and Registrar             432,167               47,581 252,097             313,277                         -
510   Finance & Accounting                    600,054                    45,406                    350,032                     346,576                          21                    253,457 57.76%                   43,379                    301,089                   45,508 15.11% 510   Finance & Accounting             414,637               43,235 241,872             308,202                 4,129
520   General Administration (Contingency)                    770,300                            -                      449,342                               -                               -                    770,300 0.00%                           -                                -                             -   N/A 520   General Administration (Contingency)             975,000                 4,233 568,750                 7,027                         -
530   Law                    200,000                    23,561                    116,667                     127,706                             -                      72,294 63.85%                   15,425                    101,135                   26,571 26.27% 530   Law             185,000               17,644 107,917             130,223                         -
535   Information Technologies                    952,622                    64,438                    555,696                     509,601                 108,267                    334,754 64.86%                   76,125                    542,344                   75,524 13.93% 535   Information Technologies          1,099,459               78,045 641,351             722,910                 2,836
540   Human Resources                    354,178                    25,588                    206,604                     176,542                        864                    176,772 50.09%                   16,153                    172,825                     4,581 2.65%
545   Tax Commissioner                 1,249,991                    89,261                    729,161                     725,608                     5,180                    519,203 58.46%                   97,443                    720,216                   10,572 1.47% 545   Tax Commissioner          1,315,350             125,828 767,288             928,624                 1,043
550   Tax Assessor                 1,301,097                  112,709                    758,973                     737,508                     1,786                    561,803 56.82%                   91,264                    691,179                   48,115 6.96% 550   Tax Assessor          1,432,237             123,189 835,472             941,709                    548
551   Board of Equalization                      14,250                            -                          8,313                         4,979                             -                        9,271 34.94%                        100                        3,030                     1,949 64.32% 551   Board of Equalization               14,000                      37 8,167                 3,812                         -
555   Risk Management                    435,000                    40,149                    253,750                     262,069                             -                    172,931 60.25%                   36,779                    246,585                   15,484 6.28% 555   Risk Management             500,000               43,527 291,667             329,171                         -
560   Audit                    103,500                      3,105                    103,500                     103,495                             -                               5 100.00%                     9,730                    103,475                          20 0.02% 560   Audit             103,500                       -   60,375               99,710                         -
565   Buildings & Grounds                 1,265,142                    94,607                    738,000                     680,036                   24,902                    560,204 55.72%                 114,085                    808,292               (103,354) -12.79% 565   Buildings & Grounds          1,409,617             129,363 822,277             952,914               32,434
570   Communications                      31,626                      2,544                      18,449                       19,408                             -                      12,218 61.37%                     2,261                      18,093                     1,315 7.27% 570   Public Relations Services               32,107                    762 18,729               20,325                         -
595   General Administration Fees                      75,500                      6,319                      44,042                       43,991                             -                      31,509 58.27%                     7,513                      45,353                   (1,362) -3.00% 595   General Administration Fees               68,500               10,188 39,958               43,784                         -
  Indirect Cost Allocation                              -                              -                                -                                 -                               -                               - N/A                           -                                -                             -   N/A   Indirect Cost Allocation        (3,716,760)           (311,995) (2,168,110)        (2,451,940)
1 Total - General Government                 8,056,814                  549,764                 4,742,933                  4,158,354                 141,242                   3,757,218 53.37%                 564,217                   4,161,916                 137,680 3.31% 1 Total - General Government          5,057,861             372,992          2,950,419          2,817,659               42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                    555,208                    43,140                    323,871                     304,352                   28,781                    222,075 60.00%                   49,108                    304,151                   28,982 9.53% 100   Judicial Administration          1,242,160             103,169 724,593             792,666               26,440
151   Judge Morris                      55,307                      3,182                      32,262                       29,201                        437                      25,669 53.59%                     4,831                      26,963                     2,675 9.92% 151   Judge Morris               58,852                 6,413 34,330               35,428                         -
152   Judge Boyett                      54,757                      4,055                      31,942                       25,974                          14                      28,769 47.46%                     4,774                      31,128                   (5,140) -16.51% 152   Judge Boyett               55,666                 4,419 32,472               31,635                      28
153   Judge Wilbanks                      54,957                      6,956                      32,058                       30,307                          16                      24,634 55.18%                     4,192                      25,908                     4,415 17.04% 153   Judge Adams               56,204                 4,112 32,786               36,486                         -
154   Judge Partain                      55,807                      4,761                      32,554                       30,770                             -                      25,037 55.14%                     6,321                      30,444                        326 1.07% 154   Judge Partain               58,058                 5,543 33,867               36,259                         -
155   Drug Court                              -                              -                                -                                 -                               -                               - #DIV/0!                     4,667                      40,425                 (40,425) -100.00% 155   Drug Court             172,213               12,193 100,458             122,078                         -
180   Clerk of Superior Court                    791,986                    55,591                    461,992                     451,853                     3,401                    336,732 57.48%                   59,533                    454,432                        822 0.18% 180   Clerk of Superior Court          1,080,371               98,415 630,216             732,209                 6,568
200   District Attorney                 1,084,612                    82,131                    632,690                     529,709                 454,958                      99,945 90.79%                   81,602                    491,652                 493,015 100.28% 200   District Attorney          1,304,668             117,532 761,056             933,846             365,977
400   Magistrate Court                    883,668                    63,170                    515,473                     478,781                     1,161                    403,726 54.31%                   68,083                    517,758                 (37,816) -7.30% 400   Magistrate Court          1,077,986               91,087 628,825             713,087                 2,310
450   Probate Court                    459,024                    29,346                    267,764                     252,851                     1,094                    205,079 55.32%                   35,868                    263,271                   (9,326) -3.54% 450   Probate Court             600,575               55,281 350,335             420,214                    982
600   Juvenile Court                    840,930                    56,317                    490,543                     466,772                   41,238                    332,920 60.41%                   57,021                    465,371                   42,639 9.16% 600   Juvenile Court          1,214,916             108,143 708,701             803,460               25,043
800   Public Defender                    755,662                    62,164                    440,803                     411,533                 305,839                      38,290 94.93%                   55,392                    395,537                 321,835 81.37% 800   Public Defender             713,722               60,860 416,338             472,817             199,938
2 Total - Judicial                 5,591,918                  410,813                 3,261,952                  3,012,103                 836,939                   1,742,876 68.83%                 431,392                   3,047,040                 802,002 26.32% 2 Total - Judicial          7,635,391             667,167          4,453,978          5,130,185             627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                 6,125,618                  535,441                 3,573,277                  3,508,685                   43,823                 2,573,110 57.99%                 465,234                 3,337,545                 214,963 6.44% 300   Sheriff          7,123,494             651,785 4,155,372          4,811,137               43,852
326   Correctional Facility                 6,798,653                  514,058                 3,965,881                  3,786,475                 130,714                 2,881,464 57.62%                 449,821                 3,514,266                 402,923 11.47% 326   Correctional Facility          5,375,939             544,990 3,135,964          3,654,301               79,973
500   Fire Department                              -                              -                                -                                 -                               -                               - 0.00%                           -                                -                             -   N/A 500   Fire Department          4,694,910             411,758 2,738,698          3,172,958               23,973
600   Emergency Medical Services                    300,000                    25,000                    175,000                     175,000                 125,000                               - 100.00%                   25,000                    175,000                 125,000 71.43% 600   Emergency Medical Services             485,000               40,417 282,917             323,335             161,667
700   Coroner                    109,941                      3,992                      64,132                       43,175                             -                      66,766 39.27%                     8,992                      49,748                   (6,573) -13.21% 700   Coroner             169,248               10,173 98,728               91,082                 1,735
910   Animal Control                    185,315                    13,929                    108,100                     106,113                          67                      79,135 57.30%                   12,116                      88,498                   17,682 19.98% 910   Animal Control             198,328               16,625 115,691             129,089                    945
920   Emergency Management                    178,977                    10,305                    104,403                       93,139                        995                      84,843 52.60%                   (7,285)                    100,190                   (6,056) -6.04% 920   Emergency Management             160,803               11,335 93,802               98,087                 5,850
290   American Red Cross                              -                              -                                -                                 -                               -                               - N/A                           -                                -                             -   N/A 290   American Red Cross                 1,000                       -   583                       -                           -
3 Total - Public Safety               13,698,504               1,102,725                 7,990,794                  7,712,587                 300,599                   5,685,318 58.50%                 953,878                   7,265,247                 747,939 10.29% 3 Total - Public Safety        18,208,722          1,687,083        10,621,755        12,279,989             317,995
PUBLIC WORKS PUBLIC WORKS          
200   Public Works                 6,130,504                  364,042                 3,576,127                  2,728,267                 188,865                 3,213,372 47.58%                 773,886                 3,508,187               (591,055) -16.85% 200   Public Works          6,298,615             561,000 3,674,192          4,090,819             328,196
530   Solid Waste Disposal                              -                              -                                -                                 -                               -                               - 0.00%                           -                                -                             -   N/A 530   Solid Waste Disposal             425,000               36,998 247,917             234,356                         -
970   Payments to Varnell/Cohutta/Tunnel Hill                              -                              -                                -                                 -                               -                               - 0.00%                           -                                -                             -   N/A 970   Payments to Varnell/Cohutta/Tunnel Hill             178,000               10,667 103,833             135,334               42,667
4 Total - Public Works                 6,130,504                  364,042                 3,576,127                  2,728,267                 188,865                   3,213,372 47.58%                 773,886                   3,508,187               (591,055) -16.85% 4 Total - Public Works          6,901,615             608,665          4,025,942          4,460,509             370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[1]   Health Department                    250,000                    20,833                    145,833                     145,833                 104,167                               - 100.00%                   20,833                    145,833                 104,167 71.43% 000   Health Department             950,000               79,167 554,167             633,333             316,667
110   Family Support Council / Greenhouse Adv.                      20,000                      1,000                      11,667                         7,000                     5,000                        8,000 60.00%                     1,000                      15,000                   (3,000) -20.00% 110   CASA Grant - Family Support Council                 5,400                       -   3,150                 7,000                         -
441   Family and Children Services                      80,000                      6,667                      46,667                       46,667                   33,333                               - 100.00%                     6,667                      46,667                   33,333 71.43% 441[2]   Family and Children Services             148,678               12,390 86,729               99,120               49,559
446   Ga. Dept. of Veterans Service                        1,000                            -                          1,000                            984                             -                             16 98.40%                           -                             984                           -   0.00% 446   Ga. Dept. of Veterans Service                 1,000                       -   583                    984                         -
452   Indigent Funeral Expense                      85,000                      9,000                      49,583                       50,000                             -                      35,000 58.82%                     5,000                      46,000                     4,000 8.70% 452   Indigent Funeral Expense               65,000                 3,000 37,917               39,000                         -
520   Senior Citizens                              -                              -                                -                                 -                               -                               - 0.00%                           -                                -                             -   N/A 520   Senior Citizens             150,000               12,500 87,500             103,573               50,000
5 Total - Health and Welfare                    436,000                    37,500                    254,750                     250,484                 142,500                        43,016 90.13%                   33,500                      254,484                 138,500 54.42% 5 Total - Health and Welfare          1,320,078             107,057             770,046             883,010             416,226
CULTURE AND RECREATION CULTURE AND RECREATION          
120   Parks & Recreation Department                    935,032                    57,016                    545,435                     454,661                   38,059                    442,312 52.70%                   39,964                    465,969                   26,751 5.74% 120   Recreation Department          1,012,423               77,435 590,580             635,226                 5,558
510   Dalton Regional Library                              -                              -                                -                                 -                               -                               - 0.00%                           -                                -                             -   N/A 510   Dalton Regional Library             226,000               15,667 131,833             163,336               62,667
6 Total - Culture and Recreation                    935,032                    57,016                    545,435                     454,661                   38,059                      442,312 52.70%                   39,964                      465,969                   26,751 5.74% 6 Total - Culture and Recreation          1,238,423               93,102             722,413             798,562               68,225 5,925,931
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                    111,384                      6,548                      64,974                       47,877                        844                      62,663 43.74%                     9,905                      57,078                   (8,357) -14.64% 130   County Extension Service             156,719               12,978 91,419               99,849                    253
140   State Forestry Service                        7,868                         656                        4,590                         4,590                             -                        3,278 58.34%                        656                        4,590                           -   0.00% 140   State Forestry Service                 3,600                       -   2,100                 1,545                         -
220   Inspection & Enforcement                    341,449                    23,397                    199,179                     186,154                             -                    155,295 54.52%                   24,434                    193,619                   (7,465) -3.86% 220   Inspection & Enforcement             608,154               42,043 354,757             308,881                    199
310   Dalton/Whitfield CDC                      80,000                      6,667                      46,667                       46,667                   33,333                               - 100.00%                     6,667                      46,667                   33,333 71.43% 310   Dalton/Whitfield CDC             177,138               17,164 103,331               24,160                         -
410   County Planner                      48,000                      4,000                      28,000                       28,000                   20,000                               - 100.00%                     4,000                      28,000                   20,000 71.43% 410   County Planner             163,262                 8,320 95,236             122,245                         -
420   MPO                    252,691                      3,796                    147,403                       39,706                   18,017                    194,968 22.84%                   13,407                      62,822                   (5,099) -8.12% 420   MPO             166,143                    397 96,917               74,895                         -
450   County Engineer Office                    519,434                    41,015                    303,003                     265,977                        549                    252,908 51.31%                   22,947                    184,858                   81,668 44.18% 450   County Engineer Office             315,901               33,918 184,276             259,346                    922
520   Dalton/Whitfield JDA                              -                              -                                -                                 -                               -                               - 0.00%                           -                                -                             -   N/A 520   Dalton/Whitfield JDA             159,250               12,871 92,896             105,768               51,483
540&565   NW GA Trade & Conv. Center Authority                    541,655                    24,679                    315,965                     325,113                 123,396                      93,146 82.80%                   62,197                    321,384                 127,125 39.56% 540&565   NW GA Trade & Conv. Center Authority             437,110               34,766 254,981             335,861               60,703
7 Total - Housing and Development                 1,902,481                  110,758                 1,109,781                     944,084                 196,139                      762,258 59.93%                 144,213                      899,018                 241,205 26.83% 7 Total - Housing and Development          2,187,277             162,457          1,275,912          1,332,550             113,560 11,381,700
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment                 1,489,960                            -                   1,030,000                  1,059,836                             -                    430,124 71.13%                           -                   1,030,199                   29,637 2.88%   Loan Payment  $         839,337                       -   489,613                       -                           -
  Interest Expense                    492,404                            -                      245,870                     216,034                             -                    276,370 N/A                           -                      235,928                 (19,894) -8.43%   Interest Expense  $           75,663               10,966 44,137               74,567                         -
  TAN's                      55,000                            -                        32,083                               -                               -                      55,000 N/A                           -                                -                             -   N/A
8 Total - Debt Service                 2,037,364                            -                   1,307,953                  1,275,870                             -                      761,494 0.00%                           -                     1,266,127                     9,743 0.77% 8 Total - Debt Service             915,000               10,966             533,750               74,567                       -   8,192,842
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                    109,197                     109,197                             -                      77,997 58.33%                   11,529                      80,702                   28,495 35.31% Detail   Whitfield Transit Grant               90,000                 7,500 52,500               60,000                         -
  Northwest Georgia Trade & Convention                              -                              -                                -                                 -                               -                               - N/A                           -                                -                             -   N/A   Northwest Georgia Trade & Convention             507,200               42,267 295,867             338,133                         -
  Juvenile Accountability Grant                              -                              -                                -                                 -                               -                               - 0.00%                           -                                -                             -   N/A   Juvenile Accountability Grant                 5,000                       -   2,917                       -                           -
  Capital Projects                 1,447,168                  120,597                    844,181                     844,181                             -                    602,987 58.33%                 129,370                    905,589                 (61,408) -6.78%   Capital Projects          2,787,000             232,250 1,625,750          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                    953,378                     953,378                             -                      680,984 58.33%                 140,899                      986,291                 (32,913) -3.34% 9   Total - Other Financing Uses          3,389,200             282,017          1,977,033          2,256,133                       -  
TOTAL EXPENDITURES  $           40,422,979  $           2,768,815  $           23,743,104  $            21,489,788  $          1,844,343    $           17,088,848 57.72%  $          3,081,949    $           21,854,279  $          1,479,852 6.77% TOTAL EXPENDITURES        46,853,567  $      3,991,506  $    27,331,247  $    30,033,164  $      1,956,741
         
Other Fin Uses                  157,030 x                  1,099,211 x
Entry Total               2,768,815                21,489,788
Exp Status Rpt               3,211,083                32,978,999    
Remove F/S Debt Svc                            -                    1,275,870
Book Debt Svc                            -                      (613,683)
Issuance Costs                            -                                 -  
               33,641,186
Rounding                  442,268                12,151,398