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