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, 2018																						Year to Date Totals as of July 31, 2010
	With Comparative Totals for 2017																						With Comparative Totals for 2009
		2018														2017								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		18 vs 17				Budget		Month		Projected		Actual		Encumbered
	GENERAL GOVERNMENT																						GENERAL GOVERNMENT
310	Board of Commissioners	$               425,088		$               29,451		$               247,968		$                248,627				$              176,461		58.49%		$              25,411		$               232,357		16,270	7.00%	310	Board of Commissioners (HR & Admin)	$        793,047		$          61,355		$        462,611		$        467,911		$            1,596
400	Board of Elections and Registrar	383,345		30,124		223,618		185,260				198,085		48.33%		17,760		188,301		(3,041)	-1.61%	400	Board of Elections and Registrar	432,167		47,581		252,097		313,277		-
510	Finance & Accounting	721,591		67,643		420,928		428,895		53		292,643		59.44%		54,578		386,574		42,374	10.96%	510	Finance & Accounting	414,637		43,235		241,872		308,202		4,129
520	General Administration (Contingency)	772,652				-   [1]						772,652		0.00%						-	N/A	520	General Administration (Contingency)	975,000		4,233		568,750		7,027		-
530	Law	230,000		16,995		134,167		129,282				100,718		56.21%		13,659		113,780		15,502	13.62%	530	Law	185,000		17,644		107,917		130,223		-
535	Information Technologies	984,929		65,512		574,542		578,143		2,461		404,325		58.95%		63,290		574,809		5,795	1.01%	535	Information Technologies	1,099,459		78,045		641,351		722,910		2,836
540	Human Resources	452,786		32,505		244,584 [2]		234,421				218,365		51.77%		26,382		203,539		30,882	15.17%
545	Tax Commissioner	1,435,861		118,232		837,586		803,788				632,073		55.98%		99,641		755,460		48,328	6.40%	545	Tax Commissioner	1,315,350		125,828		767,288		928,624		1,043
550	Tax Assessor	1,651,393		120,984		963,313		871,637		118		779,638		52.79%		129,559		822,397		49,358	6.00%	550	Tax Assessor	1,432,237		123,189		835,472		941,709		548
551	Board of Equalization	15,468		294		9,023		5,815				9,653		37.59%		418		2,296		3,519	153.27%	551	Board of Equalization	14,000		37		8,167		3,812		-
555	Risk Management	481,500		40,658		280,875		271,325				210,175		56.35%		34,204		252,922 [3]		18,403	7.28%	555	Risk Management	500,000		43,527		291,667		329,171		-
560	Audit	108,000				108,000 [4]		93,910				14,090		86.95%				94,030		(120)	-0.13%	560	Audit	103,500		-		60,375		99,710		-
565	Buildings & Grounds	1,407,536		111,896		821,063		773,892		35,918		597,726		57.53%		94,572		726,674		83,136	11.44%	565	Buildings & Grounds	1,409,617		129,363		822,277		952,914		32,434
570	Communications	34,833		2,793		20,319		20,203		1,800		12,830		63.17%		3,199		19,916		2,087	10.48%	570	Public Relations Services	32,107		762		18,729		20,325		-
595	General Administration Fees	76,850		6,617		44,829		46,124				30,726		60.02%		6,402		44,737		1,387	3.10%	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	9,181,832		643,704		4,930,813		4,691,322		40,350		4,450,160		51.53%		569,075		4,417,792		313,880	7.10%	1	Total - General Government	5,057,861		372,992		2,950,419		2,817,659		42,586
	JUDICIAL																						JUDICIAL
100	Judicial Administration	563,747		50,269		328,852		350,881		35,423		177,443		68.52%		34,643		312,572		73,732	23.59%	100	Judicial Administration	1,242,160		103,169		724,593		792,666		26,440
151	Judge Morris	53,617		2,413		31,277		27,235		99		26,283		50.98%		2,015		25,022		2,312	9.24%	151	Judge Morris	58,852		6,413		34,330		35,428		-
152	Judge Boyett	53,617		2,931		31,277		30,585				23,032		57.04%		4,508		27,657		2,928	10.59%	152	Judge Boyett	55,666		4,419		32,472		31,635		28
153	Judge Wilbanks	52,477		4,060		30,612		31,962		336		20,179		61.55%		4,160		29,665		2,633	8.88%	153	Judge Adams	56,204		4,112		32,786		36,486		-
154	Judge Minter	52,177		3,138		30,437		29,325				22,852		56.20%		2,367		26,468		2,857	10.79%	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	934,137		82,235		544,913		512,832				421,305		54.90%		70,082		486,468		26,364	5.42%	180	Clerk of Superior Court	1,080,371		98,415		630,216		732,209		6,568
200	District Attorney	1,465,631		122,818		854,951		775,670		288,490		401,471		72.61%		100,811		717,190		346,970	48.38%	200	District Attorney	1,304,668		117,532		761,056		933,846		365,977
400	Magistrate Court	974,635		76,145		568,537		556,018		90		418,527		57.06%		65,426		515,187		40,921	7.94%	400	Magistrate Court	1,077,986		91,087		628,825		713,087		2,310
450	Probate Court	531,505		41,228		310,045		290,524				240,981		54.66%		33,702		270,798		19,726	7.28%	450	Probate Court	600,575		55,281		350,335		420,214		982
600	Juvenile Court	938,632		64,677		547,535		500,741		45,004		392,887		58.14%		65,252		525,936		19,809	3.77%	600	Juvenile Court	1,214,916		108,143		708,701		803,460		25,043
800	Public Defender	805,024		59,975		469,597		435,304		46,579		323,141		59.86%		61,080		382,135		99,748	26.10%	800	Public Defender	713,722		60,860		416,338		472,817		199,938
2	Total - Judicial	6,425,199		509,889		3,748,033		3,541,077		416,021		2,468,101		61.59%		444,046		3,319,098		638,000	19.22%	2	Total - Judicial	7,635,391		667,167		4,453,978		5,130,185		627,286
	PUBLIC SAFETY																						PUBLIC SAFETY
300	Sheriff	7,352,017		606,400		4,288,677		4,174,894		14,979		3,162,144		56.99%		508,696		3,884,552		305,321	7.86%	300	Sheriff	7,123,494		651,785		4,155,372		4,811,137		43,852
326	Correctional Facility	7,950,519		633,094		4,637,803		4,486,834		15,904		3,447,781		56.63%		525,399		4,188,295		314,443	7.51%	326	Correctional Facility	5,375,939		544,990		3,135,964		3,654,301		79,973
500	Fire Department	-				-						-		N/A						-	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	98,863		5,850		57,670		39,221				59,642		39.67%		4,193		60,986		(21,765)	-35.69%	700	Coroner	169,248		10,173		98,728		91,082		1,735
910	Animal Control	214,780		20,263		125,288		122,280		41		92,459		56.95%		15,904		112,487		9,834	8.74%	910	Animal Control	198,328		16,625		115,691		129,089		945
920	Emergency Management	217,321		15,415		126,771		118,087		13		99,221		54.34%		11,460		110,182		7,918	7.19%	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	16,133,500		1,306,022		9,411,208		9,116,316		155,937		6,861,247		57.47%		1,090,652		8,531,502		740,751	8.68%	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	6,631,945		578,574		4,196,622 [5]		3,541,728		624,457		2,465,760		62.82%		564,951		3,566,588		599,597	16.81%	200	Public Works	6,298,615		561,000		3,674,192		4,090,819		328,196
530	Solid Waste Disposal	-				-						-		N/A						-	N/A	530	Solid Waste Disposal	425,000		36,998		247,917		234,356		-
970	Payments to Varnell/Cohutta/Tunnel Hill	-				-						-		N/A						-	N/A	970	Payments to Varnell/Cohutta/Tunnel Hill	178,000		10,667		103,833		135,334		42,667
4	Total - Public Works	6,631,945		578,574		4,196,622		3,541,728		624,457		2,465,760		62.82%		564,951		3,566,588		599,597	16.81%	4	Total - Public Works	6,901,615		608,665		4,025,942		4,460,509		370,863
	HEALTH AND WELFARE																						HEALTH AND WELFARE
000[6]	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 Supp Council / Greenhouse Adv.	22,000		6,000		12,833		12,000		10,000 [7]		-		100.00%		1,000		7,000		15,000	214.29%	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%		9,167		64,167		15,833	24.67%	441[8]	Family and Children Services	148,678		12,390		86,729		99,120		49,559
446	GA Dept. of Veterans Service	1,000				1,000 [9]		984				16		98.40%				984		-	0.00%	446	Ga. Dept. of Veterans Service	1,000		-		583		984		-
452	Indigent Funeral Expense	20,000		900		11,667		4,050				15,950		20.25%		450		4,500		(450)	-10.00%	452	Indigent Funeral Expense	65,000		3,000		37,917		39,000		-
520	Senior Citizens	-				-						-		N/A						-	N/A	520	Senior Citizens	150,000		12,500		87,500		103,573		50,000
5	Total - Health and Welfare	373,000		34,400		218,000		209,534		147,500		15,966		95.72%		31,450		222,484		134,550	60.48%	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	1,134,387		83,668		661,726		575,409		19,487		539,491		52.44%		59,710		496,448		98,448	19.83%	120	Recreation Department	1,012,423		77,435		590,580		635,226		5,558
510	Dalton Regional Library	-				-						-		N/A						-	N/A	510	Dalton Regional Library	226,000		15,667		131,833		163,336		62,667
6	Total - Culture and Recreation	1,134,387		83,668		661,726		575,409		19,487		539,491		52.44%		59,710		496,448		98,448	19.83%	6	Total - Culture and Recreation	1,238,423		93,102		722,413		798,562		68,225																																																																																																																																																																																									6,589,506
	HOUSING AND DEVELOPMENT																						HOUSING AND DEVELOPMENT
130	County Extension Service	120,761		11,967		70,444		66,952				53,809		55.44%		3,632		43,477		23,475	53.99%	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	378,978		29,736		221,071		211,856		56		167,066		55.92%		28,782		202,404		9,508	4.70%	220	Inspection & Enforcement	608,154		42,043		354,757		308,881		199
310	Dalton/Whitfield CDC	82,500		6,875		48,125		48,125		34,375		-		100.00%		7,500		52,500		30,000	57.14%	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	161,613		7,986		94,274		56,034				105,579		34.67%		7,260		41,121		14,913	36.27%	420	MPO	166,143		397		96,917		74,895		-
450	County Engineer Office	753,107		59,091		439,312		426,966		12,354		313,787		58.33%		48,903		386,979		52,341	13.53%	450	County Engineer Office	315,901		33,918		184,276		259,346		922
520	Dalton/Whitfield JDA	-				-						-		N/A						-	N/A	520	Dalton/Whitfield JDA	159,250		12,871		92,896		105,768		51,483
540&565	NW GA Trade & Conv. Center Authority	612,954		20,592		144,145 [10]		144,145		102,960		365,849		40.31%		18,226		261,929		(14,824)	-5.66%	540&565	NW GA Trade & Conv. Center Authority	437,110		34,766		254,981		335,861		60,703
7	Total - Housing and Development	2,165,781		140,903		1,049,960		986,668		169,745		1,009,368		53.39%		118,959		1,021,000		135,413	13.26%	7	Total - Housing and Development	2,187,277		162,457		1,275,912		1,332,550		113,560																																																																																																																																																																																									11,869,561
	DEBT SERVICE																						DEBT SERVICE
	Loan Payment	1,696,960				1,192,000 [11]		1,192,000				504,960		70.24%				1,159,000		33,000	2.85%		Loan Payment	$        839,337		-		489,613		-		-
	Interest Expense	217,753				113,592		113,592				104,161		52.17%				137,781		(24,189)	-17.56%		Interest Expense	$          75,663		10,966		44,137		74,567		-
	TAN's	25,000				-						25,000		0.00%				6,500		(6,500)	-100.00%
8	Total - Debt Service	1,939,713		-		1,305,592		1,305,592		-		634,121		67.31%		-		1,303,281		2,311	0.18%	8	Total - Debt Service	915,000		10,966		533,750		74,567		-																																																																																																																																																																																									8,024,902
	OTHER FINANCING USES																						OTHER FINANCING USES
	Greenhouse	-								-		-		N/A						-	N/A		Greenhouse	0		-		0		-		-
Use	E-911 Center	767,076		63,923		447,461		446,461				320,615		0.00%		49,395		345,768		100,693	29.12%	Use	E-911 Center	-		-		0		-		-
Detail	Whitfield Transit Grant	128,867		10,739		75,172		75,172				53,695		58.33%		17,212		120,483		(45,311)	-37.61%	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	-										-		N/A						-	N/A		Juvenile Accountability Grant	5,000		-		2,917		-		-
	Capital Projects	1,863,782		155,315		1,087,206		1,087,206				776,576		58.33%		110,501		773,505		313,701	40.56%		Capital Projects	2,787,000		232,250		1,625,750		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	2,759,725		229,977		1,609,840		1,608,839		-		1,150,886		58.30%		177,108		1,239,756		369,083	29.77%	9	Total - Other Financing Uses	3,389,200		282,017		1,977,033		2,256,133		-
	TOTAL EXPENDITURES	$          46,745,082		$          3,527,137		$          27,131,795		$           25,576,485		$         1,573,497		$         19,595,100		58.08%		$         3,055,951		$          24,117,949		$         3,032,033	12.57%		TOTAL EXPENDITURES	46,853,567		$    3,991,506		$  27,331,247		$  30,033,164		$    1,956,741
	Other Fin Uses			250,810	x			1,754,672	x
	Entry Total			3,527,137				25,576,485
	Exp Status Rpt			3,211,083				32,978,999
	Remove F/S Debt Svc			-				1,305,592
	Book Debt Svc			-				(613,683)
	Issuance Costs			-				-
								33,670,908
	Rounding			(316,054)				8,094,423

---

[1]

Carol Roberts:
Adj contingency based on actual used.

[2]

Carol Roberts:
Make adj for ed incent

[3]

Carol Roberts:
$5k of this is special payout for an ordered claim.

[4]

Carol Roberts:
Will = actual until audit is complete then will = budget

[5]

Carol Roberts:
Adjust for LMIG.

[6]

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

[7]

Carol Roberts:
Added encumb for Fam Supp Counc

[8]

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

[9]

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

[10]

Carol Roberts:
Adjust for capital

[11]

Carol Roberts:
Adj debt for atual debt pymt schedule.