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, 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  $                26,519  $                199,191  $                 218,763  $                         -  $                122,708 64.06%  $               24,741  $                233,017                 (14,254) -6.12% 310   Board of Commissioners (HR & Admin)  $         793,047  $           61,355  $         462,611  $         467,911  $             1,596
400   Board of Elections and Registrar                    395,750                    30,238                    230,854                     205,610                             -                    190,140 51.95%                   17,336                    187,818                   17,792 9.47% 400   Board of Elections and Registrar             432,167               47,581 252,097             313,277                         -
510   Finance & Accounting                    667,398                    58,468                    389,316                     386,067                             -                    281,331 57.85%                   45,406                    346,576                   39,491 11.39% 510   Finance & Accounting             414,637               43,235 241,872             308,202                 4,129
520   General Administration (Contingency)                    479,572                            -                                -                                 -                               -                    479,572 0.00%                           -                                -                             -   N/A 520   General Administration (Contingency)             975,000                 4,233 568,750                 7,027                         -
530   Law                    200,000                    16,875                    116,667                     123,555                             -                      76,445 61.78%                   23,561                    127,706                   (4,151) -3.25% 530   Law             185,000               17,644 107,917             130,223                         -
535   Information Technologies                 1,043,297                  109,871                    608,590                     617,506                             -                    425,791 59.19%                   64,438                    509,601                 107,905 21.17% 535   Information Technologies          1,099,459               78,045 641,351             722,910                 2,836
540   Human Resources                    383,791                    25,390                    223,878                     180,221                             -                    203,570 46.96%                   25,588                    176,542                     3,679 2.08%
545   Tax Commissioner                 1,334,081                  111,100                    778,214                     766,434                             -                    567,647 57.45%                   89,261                    725,608                   40,826 5.63% 545   Tax Commissioner          1,315,350             125,828 767,288             928,624                 1,043
550   Tax Assessor                 1,369,473                  130,984                    798,859                     771,507                             -                    597,966 56.34%                 112,709                    737,508                   33,999 4.61% 550   Tax Assessor          1,432,237             123,189 835,472             941,709                    548
551   Board of Equalization                      15,206                             8                        8,870                         3,512                             -                      11,694 23.10%                           -                          4,979                   (1,467) -29.46% 551   Board of Equalization               14,000                      37 8,167                 3,812                         -
555   Risk Management                    442,000                      7,034                    257,833                     227,903                   33,000 [1]                    181,097 59.03%                   40,149                    262,069                   (1,166) -0.44% 555   Risk Management             500,000               43,527 291,667             329,171                         -
560   Audit                    108,000                            -                        99,460 [2]                       99,460                             -                        8,540 92.09%                     3,105                    103,495                   (4,035) -3.90% 560   Audit             103,500                       -   60,375               99,710                         -
565   Buildings & Grounds                 1,347,402                  108,842                    785,985                     697,271                   21,277                    628,854 53.33%                   94,607                    680,036                   38,512 5.66% 565   Buildings & Grounds          1,409,617             129,363 822,277             952,914               32,434
570   Communications                      32,813                      3,002                      19,141                       20,118                             -                      12,695 61.31%                     2,544                      19,408                        710 3.66% 570   Public Relations Services               32,107                    762 18,729               20,325                         -
595   General Administration Fees                      76,000                      6,365                      44,333                       44,388                             -                      31,612 58.41%                     6,319                      43,991                        397 0.90% 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                 8,236,254                  634,696                 4,561,191                  4,362,315                   54,277                   3,819,662 53.62%                 549,764                   4,158,354                 258,238 6.21% 1 Total - General Government          5,057,861             372,992          2,950,419          2,817,659               42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                    552,176                    48,371                    322,103                     320,813                   31,370                    199,993 63.78%                   43,140                    304,352                   47,831 15.72% 100   Judicial Administration          1,242,160             103,169 724,593             792,666               26,440
151   Judge Morris                      55,307                      2,465                      32,262                       27,625                             -                      27,682 49.95%                     3,182                      29,201                   (1,576) -5.40% 151   Judge Morris               58,852                 6,413 34,330               35,428                         -
152   Judge Boyett                      54,657                      4,516                      31,883                       29,696                             -                      24,961 54.33%                     4,055                      25,974                     3,722 14.33% 152   Judge Boyett               55,666                 4,419 32,472               31,635                      28
153   Judge Wilbanks                      54,707                      4,506                      31,912                       29,876                          17                      24,814 54.64%                     6,956                      30,307                      (414) -1.37% 153   Judge Adams               56,204                 4,112 32,786               36,486                         -
154   Judge Partain                      55,157                      4,974                      32,175                       29,548                             -                      25,609 53.57%                     4,761                      30,770                   (1,222) -3.97% 154   Judge Partain               58,058                 5,543 33,867               36,259                         -
155   Drug Court                              -                              -                                -                                 -                               -                               - N/A                           -                                -                             -   N/A 155   Drug Court             172,213               12,193 100,458             122,078                         -
180   Clerk of Superior Court                    866,719                    70,958                    505,586                     497,586                             -                    369,133 57.41%                   55,591                    451,853                   45,733 10.12% 180   Clerk of Superior Court          1,080,371               98,415 630,216             732,209                 6,568
200   District Attorney                 1,122,930                    99,467                    655,043                     642,591                             -                    480,339 57.22%                   82,131                    529,709                 112,882 21.31% 200   District Attorney          1,304,668             117,532 761,056             933,846             365,977
400   Magistrate Court                    960,034                    64,524                    560,020                     523,224                     1,149                    435,661 54.62%                   63,170                    478,781                   45,592 9.52% 400   Magistrate Court          1,077,986               91,087 628,825             713,087                 2,310
450   Probate Court                    482,563                    37,743                    281,495                     262,007                        594                    219,962 54.42%                   29,346                    252,851                     9,750 3.86% 450   Probate Court             600,575               55,281 350,335             420,214                    982
600   Juvenile Court                    925,281                    73,739                    539,747                     514,738                   44,496                    366,047 60.44%                   56,317                    466,772                   92,462 19.81% 600   Juvenile Court          1,214,916             108,143 708,701             803,460               25,043
800   Public Defender                    676,965                    57,102                    394,896                     373,564                   33,240                    270,161 60.09%                   62,164                    411,533                   (4,729) -1.15% 800   Public Defender             713,722               60,860 416,338             472,817             199,938
2 Total - Judicial                 5,806,496                  468,365                 3,387,123                  3,251,268                 110,866                   2,444,362 57.90%                 410,813                   3,012,103                 350,031 11.62% 2 Total - Judicial          7,635,391             667,167          4,453,978          5,130,185             627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                 6,544,988                  550,882                 3,817,910                  3,827,180                   26,976                 2,690,832 58.89%                 535,441                 3,508,685                 345,471 9.85% 300   Sheriff          7,123,494             651,785 4,155,372          4,811,137               43,852
326   Correctional Facility                 7,088,902                  587,852                 4,135,193                  4,031,273                 183,210                 2,874,419 59.45%                 514,058                 3,786,475                 428,008 11.30% 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                    142,574                    10,159                      83,168                       53,509                             -                      89,065 37.53%                     3,992                      43,175                   10,334 23.94% 700   Coroner             169,248               10,173 98,728               91,082                 1,735
910   Animal Control                    194,688                    15,575                    113,568                     111,009                        178                      83,501 57.11%                   13,929                    106,113                     5,074 4.78% 910   Animal Control             198,328               16,625 115,691             129,089                    945
920   Emergency Management                    197,033                    18,675                    114,936                     132,790                        278                      63,965 67.54%                   10,305                      93,139                   39,929 42.87% 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               14,468,185               1,208,143                 8,439,775                  8,330,761                 335,642                   5,801,782 59.90%              1,102,725                   7,712,587                 953,816 12.37% 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                 6,333,846                  349,404                 3,436,357 [3]                  2,988,147                 241,914                 3,103,785 51.00%                 364,042                 2,728,267                 501,794 18.39% 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                 6,333,846                  349,404                 3,436,357                  2,988,147                 241,914                   3,103,785 51.00%                 364,042                   2,728,267                 501,794 18.39% 4 Total - Public Works          6,901,615             608,665          4,025,942          4,460,509             370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[4]   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.                      22,000                      1,000                      12,833                       12,000                     5,000                        5,000 77.27%                     1,000                        7,000                   10,000 142.86% 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[5]   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                      45,000                      1,900                      26,250                         6,500                             -                      38,500 14.44%                     9,000                      50,000                 (43,500) -87.00% 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                    398,000                    30,400                    232,583                     211,984                 142,500                        43,516 89.07%                   37,500                      250,484                 104,000 41.52% 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                 1,010,122                    54,592                    589,238                     523,977                     4,761                    481,384 52.34%                   57,016                    454,661                   74,077 16.29% 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                 1,010,122                    54,592                    589,238                     523,977                     4,761                      481,384 52.34%                   57,016                      454,661                   74,077 16.29% 6 Total - Culture and Recreation          1,238,423               93,102             722,413             798,562               68,225 6,170,560
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                    111,358                      7,744                      64,959                       56,121                             -                      55,237 50.40%                     6,548                      47,877                     8,244 17.22% 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                    361,108                    26,670                    210,646                     198,904                             -                    162,204 55.08%                   23,397                    186,154                   12,750 6.85% 220   Inspection & Enforcement             608,154               42,043 354,757             308,881                    199
310   Dalton/Whitfield CDC                      90,000                      7,500                      52,500                       52,500                   37,500                               - 100.00%                     6,667                      46,667                   43,333 92.86% 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                    183,186                      6,053                    106,859                       40,831                             -                    142,355 22.29%                     3,796                      39,706                     1,125 2.83% 420   MPO             166,143                    397 96,917               74,895                         -
450   County Engineer Office                    588,029                    50,701                    343,017                     327,984                             -                    260,045 55.78%                   41,015                    265,977                   62,007 23.31% 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                    600,394                    23,451                    284,624                     284,624                 117,252                    198,518 66.94%                   24,679                    325,113                   76,763 23.61% 540&565   NW GA Trade & Conv. Center Authority             437,110               34,766 254,981             335,861               60,703
7 Total - Housing and Development                 1,989,943                  126,775                 1,095,194                     993,554                 174,752                      821,637 58.71%                 110,758                      944,084                 224,222 23.75% 7 Total - Housing and Development          2,187,277             162,457          1,275,912          1,332,550             113,560 11,552,682
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment                 1,600,960                            -                   1,126,000 [6]                  1,126,000                             -                    474,960 70.33%                           -                   1,059,836                   66,164 6.24%   Loan Payment  $         839,337                       -   489,613                       -                           -
  Interest Expense                    322,030                            -                      161,209 [7]                     161,209                             -                    160,821 50.06%                           -                      216,034                 (54,825) -25.38%   Interest Expense  $           75,663               10,966 44,137               74,567                         -
  TAN's                      55,000                      5,000                        5,000                         5,000                             -                      50,000 9.09%                           -                                -                       5,000 N/A
8 Total - Debt Service                 1,977,990                      5,000                 1,292,209                  1,292,209                             -                      685,781 65.33%                           -                     1,275,870                   16,339 1.28% 8 Total - Debt Service             915,000               10,966             533,750               74,567                       -   8,079,690
OTHER FINANCING USES OTHER FINANCING USES          
  Greenhouse                              -                              -                                -                                 -                               -                               - 0.00%                           -                                -                             -   N/A   Greenhouse 0                       -   0                       -                           -
Use   E-911 Center                    180,702                    15,059                    105,410                     105,410                             -                      75,292 0.00%                           -                                -                   105,410 N/A Use   E-911 Center                       -                         -   0                       -                           -
Detail   Whitfield Transit Grant                    119,374                      9,948                      69,635                       69,635                             -                      49,739 58.33%                   15,600                    109,197                 (39,562) -36.23% 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                 1,020,838                    85,070                    595,489                     595,489                             -                    425,349 58.33%                 120,597                    844,181               (248,692) -29.46%   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                 1,320,914                  110,077                    770,534                     770,534                             -                      550,380 58.33%                 136,197                      953,378               (182,844) -19.18% 9   Total - Other Financing Uses          3,389,200             282,017          1,977,033          2,256,133                       -  
TOTAL EXPENDITURES  $           41,541,750  $           2,987,452  $           23,804,203  $            22,724,749  $          1,064,712    $           17,752,289 57.27%  $          2,768,815    $           21,489,788  $          2,299,673 10.70% TOTAL EXPENDITURES        46,853,567  $      3,991,506  $    27,331,247  $    30,033,164  $      1,956,741
         
Other Fin Uses                  130,910 x                     916,367 x
Entry Total               2,987,452                22,724,749
Exp Status Rpt               3,211,083                32,978,999    
Remove F/S Debt Svc                      5,000                  1,292,209
Book Debt Svc                            -                      (613,683)
Issuance Costs                            -                                 -  
               33,657,525
Rounding                  228,631                10,932,776