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 June 30, 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		$                28,717		$                170,736		$                 192,244		$                         -		$                149,227		56.30%		$               35,120		$                208,276		(16,032)	-7.70%	310	Board of Commissioners (HR & Admin)	$         793,047		$           61,355		$         396,524		$         467,911		$             1,596
400	Board of Elections and Registrar	395,750		25,719		197,875		175,372		-		220,378		44.31%		26,573		170,482		4,890	2.87%	400	Board of Elections and Registrar	432,167		47,581		216,084		313,277		-
510	Finance & Accounting	667,398		58,155		333,699		327,600		-		339,798		49.09%		49,627		301,170		26,430	8.78%	510	Finance & Accounting	414,637		43,235		207,319		308,202		4,129
520	General Administration (Contingency)	479,572		-		-		-		-		479,572		0.00%		-		-		-	N/A	520	General Administration (Contingency)	975,000		4,233		487,500		7,027		-
530	Law	200,000		21,353		100,000		106,680		-		93,320		53.34%		33,596		104,145		2,535	2.43%	530	Law	185,000		17,644		92,500		130,223		-
535	Information Technologies	1,043,297		68,895		521,649		507,635		3,680		531,982		49.01%		63,517		445,163		66,152	14.86%	535	Information Technologies	1,099,459		78,045		549,730		722,910		2,836
540	Human Resources	383,791		28,253		191,896		154,831		13		228,947		40.35%		23,756		150,954		3,890	2.58%
545	Tax Commissioner	1,334,081		110,034		667,041		655,334		39		678,708		49.13%		108,774		636,346		19,027	2.99%	545	Tax Commissioner	1,315,350		125,828		657,675		928,624		1,043
550	Tax Assessor	1,369,473		103,150		684,737		640,522		408		728,543		46.80%		105,483		624,799		16,131	2.58%	550	Tax Assessor	1,432,237		123,189		716,119		941,709		548
551	Board of Equalization	15,206		8		7,603		3,504		-		11,702		23.04%		-		4,979		(1,475)	-29.62%	551	Board of Equalization	14,000		37		7,000		3,812		-
555	Risk Management	442,000		32,801		221,000		220,868		-		221,132		49.97%		37,105		221,920		(1,052)	-0.47%	555	Risk Management	500,000		43,527		250,000		329,171		-
560	Audit	108,000		42,690		99,460 [1]		99,460		-		8,540		92.09%		37,935		100,390		(930)	-0.93%	560	Audit	103,500		-		51,750		99,710		-
565	Buildings & Grounds	1,347,402		107,074		673,701		588,429		14,667		744,306		44.76%		109,464		585,429		17,667	3.02%	565	Buildings & Grounds	1,409,617		129,363		704,809		952,914		32,434
570	Communications	32,813		3,005		16,407		17,116		-		15,697		52.16%		3,503		16,864		252	1.49%	570	Public Relations Services	32,107		762		16,054		20,325		-
595	General Administration Fees	76,000		6,337		38,000		38,023		-		37,977		50.03%		11,799		37,672		351	0.93%	595	General Administration Fees	68,500		10,188		34,250		43,784		-
	Indirect Cost Allocation	-		-		-		-		-		-		N/A		-		-		-	N/A		Indirect Cost Allocation	(3,716,760)		(311,995)		(1,858,380)		(2,451,940)
1	Total - General Government	8,236,254		636,191		3,923,801		3,727,618		18,807		4,489,829		45.49%		646,252		3,608,589		137,836	3.82%	1	Total - General Government	5,057,861		372,992		2,528,931		2,817,659		42,586
	JUDICIAL																						JUDICIAL
100	Judicial Administration	552,176		57,658		276,088		272,442		37,000		242,734		56.04%		42,518		261,211		48,231	18.46%	100	Judicial Administration	1,242,160		103,169		621,080		792,666		26,440
151	Judge Morris	55,307		4,684		27,654		25,160		179		29,968		45.82%		5,589		26,019		(680)	-2.61%	151	Judge Morris	58,852		6,413		29,426		35,428		-
152	Judge Boyett	54,657		4,348		27,329		25,180		-		29,477		46.07%		2,170		21,918		3,262	14.88%	152	Judge Boyett	55,666		4,419		27,833		31,635		28
153	Judge Wilbanks	54,707		5,026		27,354		25,371		-		29,336		46.38%		4,222		23,351		2,020	8.65%	153	Judge Adams	56,204		4,112		28,102		36,486		-
154	Judge Partain	55,157		4,721		27,579		24,574		-		30,583		44.55%		4,626		26,009		(1,435)	-5.52%	154	Judge Partain	58,058		5,543		29,029		36,259		-
155	Drug Court	-		-		-		-		-		-		#DIV/0!		-		-		-	N/A	155	Drug Court	172,213		12,193		86,107		122,078		-
180	Clerk of Superior Court	866,719		80,426		433,360		426,628		-		440,091		49.22%		70,234		396,263		30,365	7.66%	180	Clerk of Superior Court	1,080,371		98,415		540,186		732,209		6,568
200	District Attorney	1,122,930		122,706		561,465		543,124		1,778 [2]		578,028		48.53%		80,611		447,578		97,324	21.74%	200	District Attorney	1,304,668		117,532		652,334		933,846		365,977
400	Magistrate Court	960,034		74,982		480,017		458,699		669		500,666		47.85%		71,393		415,611		43,757	10.53%	400	Magistrate Court	1,077,986		91,087		538,993		713,087		2,310
450	Probate Court	482,563		36,506		241,282		224,264		602		257,697		46.60%		38,875		223,504		1,362	0.61%	450	Probate Court	600,575		55,281		300,288		420,214		982
600	Juvenile Court	925,281		75,105		462,641		441,000		53,388		430,893		53.43%		70,911		410,455		83,933	20.45%	600	Juvenile Court	1,214,916		108,143		607,458		803,460		25,043
800	Public Defender	676,965		56,312		338,483		316,462		40,045		320,458		52.66%		65,194		349,369		7,138	2.04%	800	Public Defender	713,722		60,860		356,861		472,817		199,938
2	Total - Judicial	5,806,496		522,474		2,903,248		2,782,904		133,661		2,889,931		50.23%		456,343		2,601,288		315,277	12.12%	2	Total - Judicial	7,635,391		667,167		3,817,696		5,130,185		627,286
	PUBLIC SAFETY																						PUBLIC SAFETY
300	Sheriff	6,544,988		565,510		3,272,494		3,276,298		51,600		3,217,090		50.85%		502,939		2,973,244		354,654	11.93%	300	Sheriff	7,123,494		651,785		3,561,747		4,811,137		43,852
326	Correctional Facility	7,088,902		576,469		3,544,451		3,443,421		216,851		3,428,630		51.63%		593,401		3,272,417		387,855	11.85%	326	Correctional Facility	5,375,939		544,990		2,687,970		3,654,301		79,973
500	Fire Department	-		-		-		-		-		-		0.00%		-		-		-	N/A	500	Fire Department	4,694,910		411,758		2,347,455		3,172,958		23,973
600	Emergency Medical Services	300,000		25,000		150,000		150,000		150,000		-		100.00%		25,000		150,000		150,000	100.00%	600	Emergency Medical Services	485,000		40,417		242,500		323,335		161,667
700	Coroner	142,574		6,812		71,287		43,349		-		99,225		30.40%		9,037		39,182		4,167	10.63%	700	Coroner	169,248		10,173		84,624		91,082		1,735
910	Animal Control	194,688		15,512		97,344		95,434		-		99,254		49.02%		15,234		92,184		3,250	3.53%	910	Animal Control	198,328		16,625		99,164		129,089		945
920	Emergency Management	197,033		26,438		98,517		114,115		632		82,286		58.24%		12,745		82,834		31,913	38.53%	920	Emergency Management	160,803		11,335		80,402		98,087		5,850
290	American Red Cross	-		-		-		-		-		-		N/A		-		-		-	N/A	290	American Red Cross	1,000		-		500		-		-
3	Total - Public Safety	14,468,185		1,215,741		7,234,093		7,122,617		419,083		6,926,485		52.13%		1,158,356		6,609,861		931,839	14.10%	3	Total - Public Safety	18,208,722		1,687,083		9,104,361		12,279,989		317,995
	PUBLIC WORKS																						PUBLIC WORKS
200	Public Works	6,333,846		450,094		2,650,150 [3]		2,638,743		126,280		3,568,823		43.65%		422,029		2,364,225		400,798	16.95%	200	Public Works	6,298,615		561,000		3,149,308		4,090,819		328,196
530	Solid Waste Disposal	-		-		-		-		-		-		0.00%		-		-		-	N/A	530	Solid Waste Disposal	425,000		36,998		212,500		234,356		-
970	Payments to Varnell/Cohutta/Tunnel Hill	-		-		-		-		-		-		0.00%		-		-		-	N/A	970	Payments to Varnell/Cohutta/Tunnel Hill	178,000		10,667		89,000		135,334		42,667
4	Total - Public Works	6,333,846		450,094		2,650,150		2,638,743		126,280		3,568,823		43.65%		422,029		2,364,225		400,798	16.95%	4	Total - Public Works	6,901,615		608,665		3,450,808		4,460,509		370,863
	HEALTH AND WELFARE																						HEALTH AND WELFARE
000[4]	Health Department	250,000		20,833		125,000		125,000		125,000		-		100.00%		20,833		125,000		125,000	100.00%	000	Health Department	950,000		79,167		475,000		633,333		316,667
110	Family Support Council / Greenhouse Adv.	22,000		6,000		11,000		11,000		6,000		5,000		77.27%		1,000		6,000		11,000	183.33%	110	CASA Grant - Family Support Council	5,400		-		2,700		7,000		-
441	Family and Children Services	80,000		6,667		40,000		40,000		40,000		-		100.00%		6,667		40,000		40,000	100.00%	441[5]	Family and Children Services	148,678		12,390		74,339		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		-		500		984		-
452	Indigent Funeral Expense	45,000		-		22,500		4,600		-		40,400		10.22%		6,000		41,000		(36,400)	-88.78%	452	Indigent Funeral Expense	65,000		3,000		32,500		39,000		-
520	Senior Citizens	-		-		-		-		-		-		0.00%		-		-		-	N/A	520	Senior Citizens	150,000		12,500		75,000		103,573		50,000
5	Total - Health and Welfare	398,000		33,500		199,500		181,584		171,000		45,416		88.59%		34,500		212,984		139,600	65.54%	5	Total - Health and Welfare	1,320,078		107,057		660,039		883,010		416,226
	CULTURE AND RECREATION																						CULTURE AND RECREATION
120	Parks & Recreation Department	1,010,122		69,443		505,061		469,386		6,755		533,981		47.14%		71,684		397,645		78,496	19.74%	120	Recreation Department	1,012,423		77,435		506,212		635,226		5,558
510	Dalton Regional Library	-		-		-		-		-		-		0.00%		-		-		-	N/A	510	Dalton Regional Library	226,000		15,667		113,000		163,336		62,667
6	Total - Culture and Recreation	1,010,122		69,443		505,061		469,386		6,755		533,981		47.14%		71,684		397,645		78,496	19.74%	6	Total - Culture and Recreation	1,238,423		93,102		619,212		798,562		68,225																																																																																																																																																																																									5,960,103
	HOUSING AND DEVELOPMENT																						HOUSING AND DEVELOPMENT
130	County Extension Service	111,358		5,950		55,679		48,377		-		62,981		43.44%		9,114		41,328		7,049	17.06%	130	County Extension Service	156,719		12,978		78,360		99,849		253
140	State Forestry Service	7,868		656		3,934		3,934		-		3,934		50.00%		656		3,934		-	0.00%	140	State Forestry Service	3,600		-		1,800		1,545		-
220	Inspection & Enforcement	361,108		27,923		180,554		172,234		-		188,874		47.70%		27,116		162,758		9,476	5.82%	220	Inspection & Enforcement	608,154		42,043		304,077		308,881		199
310	Dalton/Whitfield CDC	90,000		7,500		45,000		45,000		45,000		-		100.00%		6,667		40,000		50,000	125.00%	310	Dalton/Whitfield CDC	177,138		17,164		88,569		24,160		-
410	County Planner	48,000		4,000		24,000		24,000		24,000		-		100.00%		4,000		24,000		24,000	100.00%	410	County Planner	163,262		8,320		81,631		122,245		-
420	MPO	183,186		5,053		91,593		34,778		-		148,408		18.99%		4,330		35,911		(1,133)	-3.16%	420	MPO	166,143		397		83,072		74,895		-
450	County Engineer Office	588,029		44,909		294,015		277,284		-		310,745		47.15%		43,800		224,962		52,322	23.26%	450	County Engineer Office	315,901		33,918		157,951		259,346		922
520	Dalton/Whitfield JDA	-		-		-		-		-		-		0.00%		-		-		-	N/A	520	Dalton/Whitfield JDA	159,250		12,871		79,625		105,768		51,483
540&565	NW GA Trade & Conv. Center Authority	600,394		23,451		261,173		261,173		140,703		198,518		66.94%		177,039		300,435		101,441	33.76%	540&565	NW GA Trade & Conv. Center Authority	437,110		34,766		218,555		335,861		60,703
7	Total - Housing and Development	1,989,943		119,442		955,948		866,780		209,703		913,460		54.10%		272,722		833,328		243,155	29.18%	7	Total - Housing and Development	2,187,277		162,457		1,093,639		1,332,550		113,560																																																																																																																																																																																									11,293,971
	DEBT SERVICE																						DEBT SERVICE
	Loan Payment	1,600,960		1,126,000		1,126,000 [6]		1,126,000		-		474,960		70.33%		1,059,836		1,059,836		66,164	6.24%		Loan Payment	$         839,337		-		419,669		-		-
	Interest Expense	322,030		161,209		161,209 [7]		161,209		-		160,821		N/A		216,034		216,034		(54,825)	-25.38%		Interest Expense	$           75,663		10,966		37,832		74,567		-
	TAN's	55,000		-		-		-		-		55,000		N/A		-		-		-	N/A
8	Total - Debt Service	1,977,990		1,287,209		1,287,209		1,287,209		-		690,781		0.00%		1,275,870		1,275,870		11,339	0.89%	8	Total - Debt Service	915,000		10,966		457,500		74,567		-																																																																																																																																																																																									10,551,518
	OTHER FINANCING USES																						OTHER FINANCING USES
	Greenhouse	-		-		-		-		-		-		0.00%		-		-		-	N/A		Greenhouse	0		-		0		-		-
Use	E-911 Center	180,702		15,059		90,351		90,351		-		90,351		0.00%		-		-		90,351	N/A	Use	E-911 Center	-		-		0		-		-
Detail	Whitfield Transit Grant	119,374		9,948		59,687		59,687		-		59,687		50.00%		15,600		93,597		(33,910)	-36.23%	Detail	Whitfield Transit Grant	90,000		7,500		45,000		60,000		-
	Northwest Georgia Trade & Convention	-		-		-		-		-		-		N/A		-		-		-	N/A		Northwest Georgia Trade & Convention	507,200		42,267		253,600		338,133		-
	Juvenile Accountability Grant	-		-		-		-		-		-		0.00%		-		-		-	N/A		Juvenile Accountability Grant	5,000		-		2,500		-		-
	Capital Projects	1,020,838		85,070		510,419		510,419		-		510,419		50.00%		120,597		723,584		(213,165)	-29.46%		Capital Projects	2,787,000		232,250		1,393,500		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		660,457		660,457		-		660,457		50.00%		136,197		817,181		(156,724)	-19.18%	9	Total - Other Financing Uses	3,389,200		282,017		1,694,600		2,256,133		-
	TOTAL EXPENDITURES	$           41,541,750		$           4,444,171		$           20,319,466		$            19,737,298		$          1,085,289		$           20,719,163		50.12%		$          4,473,953		$           18,720,971		$          2,101,616	11.23%		TOTAL EXPENDITURES	46,853,567		$      3,991,506		$    23,426,784		$    30,033,164		$      1,956,741
	Other Fin Uses			130,910	x			785,457	x
	Entry Total			4,444,171				19,737,298
	Exp Status Rpt			3,211,083				32,978,999
	Remove F/S Debt Svc			1,287,209				1,287,209
	Book Debt Svc			-				(613,683)
	Issuance Costs			-				-
								33,652,525
	Rounding			54,121				13,915,227

---

[1]

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

[2]

Carol Roberts:
DA contract payment is one month behind

[3]

Carol Roberts:
Remove 6/12 of LMIG since it hasn't started yet

[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