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

---

[1]

Carol Roberts:
Add encumbrance for July premium.  Annual bill isn't posted yet.

[2]

Carol Roberts:
Equal to YTD until all is paid then equal to budget

[3]

Carol Roberts:
Spread LMIG over 3 mths beginning July.  DeWayne is not using LMIG this year so PW will be underbudget.

[4]

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

[5]

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

[6]

Carol Roberts:
Equal to actual

[7]

Carol Roberts:
Equal to actual