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, 2017																						Year to Date Totals as of July 31, 2010
	With Comparative Totals for 2016																						With Comparative Totals for 2009
		2017														2016								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	$               358,317		$               40,287		$               179,159		$                206,946		$                      19		$              151,352		57.76%		$                 28,717		$                  192,244		14,721	7.66%	310	Board of Commissioners (HR & Admin)	$        793,047		$          61,355		$        396,524		$        467,911		$            1,596
400	Board of Elections and Registrar	331,624		22,542		165,812		170,541				161,083		51.43%		25,719		175,372		(4,831)	-2.75%	400	Board of Elections and Registrar	432,167		47,581		216,084		313,277		-
510	Finance & Accounting	682,987		55,413		341,494		331,995				350,992		48.61%		58,155		327,600		4,395	1.34%	510	Finance & Accounting	414,637		43,235		207,319		308,202		4,129
520	General Administration (Contingency)	446,000				-   [1]						446,000		0.00%		-		-		-	N/A	520	General Administration (Contingency)	975,000		4,233		487,500		7,027		-
530	Law	210,000		18,085		105,000		100,121				109,879		47.68%		21,353		106,680		(6,559)	-6.15%	530	Law	185,000		17,644		92,500		130,223		-
535	Information Technologies	995,460		118,652		497,730		511,518		1,480		482,462		51.53%		68,895		507,635		5,363	1.06%	535	Information Technologies	1,099,459		78,045		549,730		722,910		2,836
540	Human Resources	458,349		30,208		229,175		177,158				281,191		38.65%		28,253		154,831		22,327	14.42%
545	Tax Commissioner	1,373,967		103,757		686,984		655,819				718,148		47.73%		110,034		655,334		485	0.07%	545	Tax Commissioner	1,315,350		125,828		657,675		928,624		1,043
550	Tax Assessor	1,559,902		117,694		779,951		692,838				867,064		44.42%		103,150		640,522		52,316	8.17%	550	Tax Assessor	1,432,237		123,189		716,119		941,709		548
551	Board of Equalization	15,227		285		7,614		1,877				13,350		12.33%		8		3,504		(1,627)	-46.43%	551	Board of Equalization	14,000		37		7,000		3,812		-
555	Risk Management	452,000		31,687		226,000		218,717 [2]				233,283		48.39%		32,801		220,868		(2,151)	-0.97%	555	Risk Management	500,000		43,527		250,000		329,171		-
560	Audit	108,000		41,540		94,030 [3]		94,030				13,970		87.06%		42,690		99,460		(5,430)	-5.46%	560	Audit	103,500		-		51,750		99,710		-
565	Buildings & Grounds	1,355,452		114,868		677,726		632,102		26,905		696,445		48.62%		107,074		588,429		70,578	11.99%	565	Buildings & Grounds	1,409,617		129,363		704,809		952,914		32,434
570	Communications	35,277		2,523		17,639		16,717				18,560		47.39%		3,005		17,116		(399)	-2.33%	570	Public Relations Services	32,107		762		16,054		20,325		-
595	General Administration Fees	76,500		6,389		38,250		38,336				38,164		50.11%		6,337		38,023		313	0.82%	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	8,459,062		703,930		4,046,561		3,848,715		28,404		4,581,943		45.83%		636,191		3,727,618		149,501	4.01%	1	Total - General Government	5,057,861		372,992		2,528,931		2,817,659		42,586
	JUDICIAL																						JUDICIAL
100	Judicial Administration	563,103		56,225		281,552		277,929		39,378		245,796		56.35%		57,658		272,442		44,865	16.47%	100	Judicial Administration	1,242,160		103,169		621,080		792,666		26,440
151	Judge Morris	54,487		5,677		27,244		23,007		185		31,295		42.56%		4,684		25,160		(1,968)	-7.82%	151	Judge Morris	58,852		6,413		29,426		35,428		-
152	Judge Boyett	53,787		4,304		26,894		23,149				30,638		43.04%		4,348		25,180		(2,031)	-8.07%	152	Judge Boyett	55,666		4,419		27,833		31,635		28
153	Judge Wilbanks	53,177		5,856		26,589		25,505		105		27,567		48.16%		5,026		25,371		239	0.94%	153	Judge Adams	56,204		4,112		28,102		36,486		-
154	Judge Minter	53,377		4,467		26,689		24,101		2		29,274		45.16%		4,721		24,574		(471)	-1.92%	154	Judge Partain	58,058		5,543		29,029		36,259		-
155	Drug Court	-				-						-		N/A		-		-		-	N/A	155	Drug Court	172,213		12,193		86,107		122,078		-
180	Clerk of Superior Court	903,482		74,428		451,741		416,386		2,337		484,759		46.35%		80,426		426,628		(7,905)	-1.85%	180	Clerk of Superior Court	1,080,371		98,415		540,186		732,209		6,568
200	District Attorney	1,271,993		110,279		635,997		616,380		225,923		429,690		66.22%		122,706		543,124		299,179	55.08%	200	District Attorney	1,304,668		117,532		652,334		933,846		365,977
400	Magistrate Court	935,413		79,591		467,707		449,761		20		485,632		48.08%		74,982		458,699		(8,918)	-1.94%	400	Magistrate Court	1,077,986		91,087		538,993		713,087		2,310
450	Probate Court	504,520		38,498		252,260		237,096		938		266,486		47.18%		36,506		224,264		13,770	6.14%	450	Probate Court	600,575		55,281		300,288		420,214		982
600	Juvenile Court	952,223		83,035		476,112		460,684		53,350		438,189		53.98%		75,105		441,000		73,034	16.56%	600	Juvenile Court	1,214,916		108,143		607,458		803,460		25,043
800	Public Defender	709,600		53,907		354,800		321,055		29,795		358,750		49.44%		56,312		316,462		34,388	10.87%	800	Public Defender	713,722		60,860		356,861		472,817		199,938
2	Total - Judicial	6,055,162		516,267		3,027,581		2,875,053		352,033		2,828,076		53.29%		522,474		2,782,904		444,182	15.96%	2	Total - Judicial	7,635,391		667,167		3,817,696		5,130,185		627,286
	PUBLIC SAFETY																						PUBLIC SAFETY
300	Sheriff	6,892,419		571,304		3,446,210		3,375,857		20,846		3,495,716		49.28%		565,510		3,276,298		120,405	3.68%	300	Sheriff	7,123,494		651,785		3,561,747		4,811,137		43,852
326	Correctional Facility	7,434,768		682,517		3,717,384		3,662,896		53,766		3,718,106		49.99%		576,469		3,443,421		273,241	7.94%	326	Correctional Facility	5,375,939		544,990		2,687,970		3,654,301		79,973
500	Fire Department	-				-						-		N/A		-		-		-	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	115,667		6,870		57,834		56,793				58,874		49.10%		6,812		43,349		13,444	31.01%	700	Coroner	169,248		10,173		84,624		91,082		1,735
910	Animal Control	205,936		16,292		102,968		96,583		444		108,909		47.12%		15,512		95,434		1,593	1.67%	910	Animal Control	198,328		16,625		99,164		129,089		945
920	Emergency Management	207,686		18,731		103,843		98,722		409		108,555		47.73%		26,438		114,115		(14,984)	-13.13%	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	15,156,476		1,320,714		7,578,238		7,440,851		225,465		7,490,160		50.58%		1,215,741		7,122,617		543,699	7.63%	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	7,728,007		633,887		3,300,834 [4]		3,001,637		1,039,181		3,687,189		52.29%		450,094		2,638,743		1,402,075	53.13%	200	Public Works	6,298,615		561,000		3,149,308		4,090,819		328,196
530	Solid Waste Disposal	-				-						-		N/A		-		-		-	N/A	530	Solid Waste Disposal	425,000		36,998		212,500		234,356		-
970	Payments to Varnell/Cohutta/Tunnel Hill	-				-						-		N/A		-		-		-	N/A	970	Payments to Varnell/Cohutta/Tunnel Hill	178,000		10,667		89,000		135,334		42,667
4	Total - Public Works	7,728,007		633,887		3,300,834		3,001,637		1,039,181		3,687,189		52.29%		450,094		2,638,743		1,402,075	53.13%	4	Total - Public Works	6,901,615		608,665		3,450,808		4,460,509		370,863
	HEALTH AND WELFARE																						HEALTH AND WELFARE
000[5]	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 Supp Council / Greenhouse Adv.	22,000		1,000		11,000		6,000		16,000		-		100.00%		6,000		11,000		11,000	100.00%	110	CASA Grant - Family Support Council	5,400		-		2,700		7,000		-
441	Family and Children Services	110,000		9,167		55,000		55,000		55,000		-		100.00%		6,667		40,000		70,000	175.00%	441[6]	Family and Children Services	148,678		12,390		74,339		99,120		49,559
446	GA Dept. of Veterans Service	1,000				1,000 [7]		984				16		98.40%		-		984		-	0.00%	446	Ga. Dept. of Veterans Service	1,000		-		500		984		-
452	Indigent Funeral Expense	20,000				10,000		4,050				15,950		20.25%		-		4,600		(550)	-11.96%	452	Indigent Funeral Expense	65,000		3,000		32,500		39,000		-
520	Senior Citizens	-				-						-		N/A		-		-		-	N/A	520	Senior Citizens	150,000		12,500		75,000		103,573		50,000
5	Total - Health and Welfare	403,000		31,000		202,000		191,034		196,000		15,966		96.04%		33,500		181,584		205,450	113.14%	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	1,056,530		72,578		528,265		436,738		20,222		599,570		43.25%		69,443		469,386		(12,426)	-2.65%	120	Recreation Department	1,012,423		77,435		506,212		635,226		5,558
510	Dalton Regional Library	-				-						-		N/A		-		-		-	N/A	510	Dalton Regional Library	226,000		15,667		113,000		163,336		62,667
6	Total - Culture and Recreation	1,056,530		72,578		528,265		436,738		20,222		599,570		43.25%		69,443		469,386		(12,426)	-2.65%	6	Total - Culture and Recreation	1,238,423		93,102		619,212		798,562		68,225																																																																																																																																																																																									6,057,836
	HOUSING AND DEVELOPMENT																						HOUSING AND DEVELOPMENT
130	County Extension Service	117,453		10,620		58,727		39,845				77,608		33.92%		5,950		48,377		(8,532)	-17.64%	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	366,758		28,504		183,379		173,622				193,136		47.34%		27,923		172,234		1,388	0.81%	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%		7,500		45,000		45,000	100.00%	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	215,943		5,552		107,972		33,862				182,081		15.68%		5,053		34,778		(916)	-2.63%	420	MPO	166,143		397		83,072		74,895		-
450	County Engineer Office	699,193		55,509		349,597		338,076				361,117		48.35%		44,909		277,284		60,792	21.92%	450	County Engineer Office	315,901		33,918		157,951		259,346		922
520	Dalton/Whitfield JDA	-				-						-		N/A		-		-		-	N/A	520	Dalton/Whitfield JDA	159,250		12,871		79,625		105,768		51,483
540&565	NW GA Trade & Conv. Center Authority	577,394		18,226		243,703 [8]		243,703		34,360		299,331		48.16%		23,451		261,173		16,890	6.47%	540&565	NW GA Trade & Conv. Center Authority	437,110		34,766		218,555		335,861		60,703
7	Total - Housing and Development	2,122,609		130,567		1,016,310		902,042		103,360		1,117,207		47.37%		119,442		866,780		138,622	15.99%	7	Total - Housing and Development	2,187,277		162,457		1,093,639		1,332,550		113,560																																																																																																																																																																																									11,406,429
	DEBT SERVICE																						DEBT SERVICE
	Loan Payment	1,648,960		1,159,000		1,159,000 [9]		1,159,000				489,960		70.29%		1,126,000		1,126,000		33,000	2.93%		Loan Payment	$        839,337		-		419,669		-		-
	Interest Expense	270,649		137,780		137,780		137,780				132,869		50.91%		161,209		161,209		(23,429)	-14.53%		Interest Expense	$          75,663		10,966		37,832		74,567		-
	TAN's	25,000		6,500		6,500		6,500				18,500		26.00%		-		-		6,500	N/A
8	Total - Debt Service	1,944,609		1,303,280		1,303,280		1,303,280		-		641,329		67.02%		1,287,209		1,287,209		16,071	1.25%	8	Total - Debt Service	915,000		10,966		457,500		74,567		-																																																																																																																																																																																									10,544,309
	OTHER FINANCING USES																						OTHER FINANCING USES
	Greenhouse	-				-				-		-		N/A		-		-		-	N/A		Greenhouse	0		-		0		-		-
Use	E-911 Center	592,745		49,395		296,373		296,372				296,373		0.00%		15,059		90,351		206,021	228.02%	Use	E-911 Center	-		-		0		-		-
Detail	Whitfield Transit Grant	206,543		17,212		103,272		103,271				103,272		50.00%		9,948		59,687		43,584	73.02%	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	-				-						-		N/A		-		-		-	N/A		Juvenile Accountability Grant	5,000		-		2,500		-		-
	Capital Projects	1,326,009		110,501		663,005		663,005		[10]		663,004		50.00%		85,070		510,419		152,586	29.89%		Capital Projects	2,787,000		232,250		1,393,500		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	2,125,297		177,108		1,062,649		1,062,648		-		1,062,649		50.00%		110,077		660,457		402,191	60.90%	9	Total - Other Financing Uses	3,389,200		282,017		1,694,600		2,256,133		-
	TOTAL EXPENDITURES	$          45,050,752		$          4,889,331		$          22,065,718		$           21,061,998		$         1,964,665		$         22,024,089		51.11%		$         4,444,171		$           19,737,298		$         3,289,365	16.67%		TOTAL EXPENDITURES	46,853,567		$    3,991,506		$  23,426,784		$  30,033,164		$    1,956,741
	Other Fin Uses			197,941	x			1,187,648	x
	Entry Total			4,889,331				21,061,998
	Exp Status Rpt			3,211,083				32,978,999
	Remove F/S Debt Svc			1,303,280				1,303,280
	Book Debt Svc			-				(613,683)
	Issuance Costs			-				-
								33,668,596
	Rounding			(374,968)				12,606,598

---

[1]

Carol Roberts:
Adj contingency based on actual used.

[2]

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

[3]

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

[4]

Carol Roberts:
Adj for LMIG based on actual.

[5]

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

[6]

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

[7]

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

[8]

Carol Roberts:
Adjust for capital

[9]

Carol Roberts:
Adj debt for atual debt pymt schedule.

[10]

Carol Roberts:
Add an encumbrance to "catch up" on transfers since we've amended the capital transfer.  Will be corrected in May.