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 March 31, 2015 Year to Date Totals as of July 31, 2010
With Comparative Totals for 2014 With Comparative Totals for 2009
2015 2014 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 12 vs 11   Budget Month Projected Actual Encumbered
GENERAL GOVERNMENT                   GENERAL GOVERNMENT          
310   Board of Commissioners   $             337,991  $             30,008  $               84,498  $              103,378  $                      -  $             234,613 30.59%  $            30,260  $               85,350                18,028 21.12% 310   Board of Commissioners (HR & Admin)  $       793,047  $         61,355  $       198,262  $       467,911  $           1,596
400   Board of Elections and Registrar                 335,863                 38,354                   83,966                    90,066                  6,127                 239,670 28.64%                28,383                   85,693                10,500 12.25% 400   Board of Elections and Registrar           432,167             47,581 108,042           313,277                      -
510   Finance & Accounting                 600,054                 50,262                 150,014                  151,206                          -                 448,848 25.20%                41,826                 124,788                26,418 21.17% 510   Finance & Accounting           414,637             43,235 103,659           308,202               4,129
520   General Administration (Contingency)[1]                 800,000                         -                   200,000                            -                            -                 800,000 0.00%                        -                             -                          -   N/A 520   General Administration (Contingency)           975,000               4,233 243,750               7,027                      -
530   Law                 200,000                 17,066                   50,000                    46,807                          -                 153,193 23.40%                11,484                   38,504                  8,303 21.56% 530   Law           185,000             17,644 46,250           130,223                      -
535   Information Technologies                 952,622                 67,773                 238,156                  232,126                25,563                 694,933 27.05%                94,918                 250,376                  7,313 2.92% 535   Information Technologies        1,099,459             78,045 274,865           722,910               2,836
540   Human Resources                 354,178                 24,328                   88,545                    72,741                     444                 280,993 20.66%                27,660                   75,190                 (2,005) -2.67%
545   Tax Commissioner              1,249,991               110,924                 312,498                  326,629                  1,804                 921,558 26.27%              107,691                 329,992                 (1,559) -0.47% 545   Tax Commissioner        1,315,350           125,828 328,838           928,624               1,043
550   Tax Assessor              1,301,097               103,098                 325,274                  315,065                     578                 985,454 24.26%                99,778                 299,197                16,446 5.50% 550   Tax Assessor        1,432,237           123,189 358,059           941,709                  548
551   Board of Equalization                   14,250                   1,163                     3,563                      4,679                          -                     9,571 32.84%                       52                     1,892                  2,787 147.30% 551   Board of Equalization             14,000                    37 3,500               3,812                      -
555   Risk Management                 435,000                 47,159                 108,750                  113,141                          -                 321,859 26.01%                38,942                 105,480                  7,661 7.26% 555   Risk Management           500,000             43,527 125,000           329,171                      -
560   Audit                 103,500                   7,210                   25,875                    21,210                          -                   82,290 20.49%                  6,520                   12,370                  8,840 71.46% 560   Audit           103,500                    -   25,875             99,710                      -
565   Buildings & Grounds              1,265,142               101,388                 316,286                  295,588                32,968                 936,586 25.97%              114,583                 329,395                    (839) -0.25% 565   Buildings & Grounds        1,409,617           129,363 352,404           952,914             32,434
570   Communications                   31,626                   2,662                     7,907                      8,822                          -                   22,804 27.89%                  2,685                     8,244                     578 7.01% 570   Public Relations Services             32,107                  762 8,027             20,325                      -
595   General Administration Fees                   75,500                   6,279                   18,875                    18,836                          -                   56,664 24.95%                  6,307                   18,920                      (84) -0.44% 595   General Administration Fees             68,500             10,188 17,125             43,784                      -
  Indirect Cost Allocation                           -                           -                             -                              -                            -                            - N/A                        -                             -                          -   N/A   Indirect Cost Allocation      (3,716,760)         (311,995) (929,190)      (2,451,940)
1 Total - General Government              8,056,814               607,674              2,014,204               1,800,294                67,484                6,189,036 23.18%              611,089                1,765,391              102,387 5.80% 1 Total - General Government        5,057,861           372,992        1,264,465        2,817,659             42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                 555,208                 46,302                 138,802                  128,924                49,984                 376,300 32.22%                50,081                 133,592                45,316 33.92% 100   Judicial Administration        1,242,160           103,169 310,540           792,666             26,440
151   Judge Morris                   55,307                   4,678                   13,827                    11,930                  1,370                   42,007 24.05%                  3,853                   10,844                  2,456 22.65% 151   Judge Morris             58,852               6,413 14,713             35,428                      -
152   Judge Boyett                   54,757                   3,394                   13,689                    10,276                  1,770                   42,711 22.00%                  4,710                   12,656                    (610) -4.82% 152   Judge Boyett             55,666               4,419 13,917             31,635                    28
153   Judge Wilbanks                   54,957                   2,860                   13,739                    10,941                       28                   43,988 19.96%                  3,978                   10,963                         6 0.05% 153   Judge Adams             56,204               4,112 14,051             36,486                      -
154   Judge Partain                   55,807                   4,368                   13,952                    11,131                  1,492                   43,184 22.62%                  3,273                   10,991                  1,632 14.85% 154   Judge Partain             58,058               5,543 14,515             36,259                      -
155   Drug Court                           -                           -                             -                              -                            -                            - #DIV/0!                  5,082                   18,719               (18,719) -100.00% 155   Drug Court           172,213             12,193 43,053           122,078                      -
180   Clerk of Superior Court                 791,986                 63,405                 197,997                  187,848                  4,117                 600,021 24.24%                62,274                 190,748                  1,217 0.64% 180   Clerk of Superior Court        1,080,371             98,415 270,093           732,209               6,568
200   District Attorney              1,084,612                 86,349                 271,153                  192,558              716,537                 175,517 83.82%                16,666                 104,577              804,518 769.31% 200   District Attorney        1,304,668           117,532 326,167           933,846           365,977
400   Magistrate Court                 883,668                 70,432                 220,917                  209,902                     375                 673,391 23.80%                79,699                 228,706               (18,429) -8.06% 400   Magistrate Court        1,077,986             91,087 269,497           713,087               2,310
450   Probate Court                 459,024                 36,899                 114,756                  112,323                     697                 346,004 24.62%                36,587                 113,658                    (638) -0.56% 450   Probate Court           600,575             55,281 150,144           420,214                  982
600   Juvenile Court                 840,930                 67,216                 210,233                  208,214                75,320                 557,396 33.72%                68,793                 200,636                82,898 41.32% 600   Juvenile Court        1,214,916           108,143 303,729           803,460             25,043
800   Public Defender                 755,662                 57,827                 188,916                  171,235              519,290                   65,137 91.38%                55,628                 168,344              522,181 310.19% 800   Public Defender           713,722             60,860 178,431           472,817           199,938
2 Total - Judicial              5,591,918               443,730              1,397,980               1,255,282           1,370,980                2,965,656 46.97%              390,624                1,204,434           1,421,828 118.05% 2 Total - Judicial        7,635,391           667,167        1,908,848        5,130,185           627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff              6,125,618               498,884              1,531,405               1,471,460                74,407              4,579,751 25.24%              577,976              1,674,392             (128,525) -7.68% 300   Sheriff        7,123,494           651,785 1,780,874        4,811,137             43,852
326   Correctional Facility              6,798,653               575,768              1,699,663               1,605,890              195,644              4,997,119 26.50%              441,030              1,260,984              540,550 42.87% 326   Correctional Facility        5,375,939           544,990 1,343,985        3,654,301             79,973
500   Fire Department                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 500   Fire Department        4,694,910           411,758 1,173,728        3,172,958             23,973
600   Emergency Medical Services                 300,000                 25,000                   75,000                    75,000              225,000                            - 100.00%                25,000                   75,000              225,000 300.00% 600   Emergency Medical Services           485,000             40,417 121,250           323,335           161,667
700   Coroner                 109,941                   6,710                   27,485                    17,319                          -                   92,622 15.75%                  6,862                   20,234                 (2,915) -14.41% 700   Coroner           169,248             10,173 42,312             91,082               1,735
910   Animal Control                 185,315                 15,213                   46,329                    47,268                     151                 137,896 25.59%                14,023                   37,769                  9,650 25.55% 910   Animal Control           198,328             16,625 49,582           129,089                  945
920   Emergency Management                 178,977                 13,049                   44,744                    44,204                  1,692                 133,081 25.64%                17,244                   62,005               (16,109) -25.98% 920   Emergency Management           160,803             11,335 40,201             98,087               5,850
290   American Red Cross                           -                           -                             -                              -                            -                            - N/A                        -                             -                          -   N/A 290   American Red Cross               1,000                    -   250                    -                        -
3 Total - Public Safety            13,698,504            1,134,624              3,424,626               3,261,141              496,894                9,940,469 27.43%           1,082,135                3,130,384              627,651 20.05% 3 Total - Public Safety      18,208,722        1,687,083        4,552,181      12,279,989           317,995
PUBLIC WORKS PUBLIC WORKS          
200   Public Works              6,130,504               433,774              1,532,626               1,068,608              293,992              4,767,904 22.23%              430,302              1,211,356              151,244 12.49% 200   Public Works        6,298,615           561,000 1,574,654        4,090,819           328,196
530   Solid Waste Disposal                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 530   Solid Waste Disposal           425,000             36,998 106,250           234,356                      -
970   Payments to Varnell/Cohutta/Tunnel Hill                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 970   Payments to Varnell/Cohutta/Tunnel Hill           178,000             10,667 44,500           135,334             42,667
4 Total - Public Works              6,130,504               433,774              1,532,626               1,068,608              293,992                4,767,904 22.23%              430,302                1,211,356              151,244 12.49% 4 Total - Public Works        6,901,615           608,665        1,725,404        4,460,509           370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[2]   Health Department                 250,000                 20,833                   62,500                    62,500              187,500                            - 100.00%                20,833                   62,500              187,500 300.00% 000   Health Department           950,000             79,167 237,500           633,333           316,667
110   Family Support Council / Greenhouse Adv.                   20,000                   1,000                     5,000                      3,000                  9,000                     8,000 60.00%                  1,000                   11,000                  1,000 9.09% 110   CASA Grant - Family Support Council               5,400                    -   1,350               7,000                      -
441   Family and Children Services                   80,000                   6,667                   20,000                    20,000                60,000                            - 100.00%                  6,667                   20,000                60,000 300.00% 441[3]   Family and Children Services           148,678             12,390 37,170             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                    -   250                  984                      -
452   Indigent Funeral Expense                   85,000                   9,000                   21,250                    15,000                          -                   70,000 17.65%                  8,000                   20,000                 (5,000) -25.00% 452   Indigent Funeral Expense             65,000               3,000 16,250             39,000                      -
520   Senior Citizens                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 520   Senior Citizens           150,000             12,500 37,500           103,573             50,000
5 Total - Health and Welfare                 436,000                 37,500                 109,750                  101,484              256,500                     78,016 82.11%                36,500                   114,484              243,500 212.69% 5 Total - Health and Welfare        1,320,078           107,057           330,020           883,010           416,226
CULTURE AND RECREATION CULTURE AND RECREATION          
120   Parks & Recreation Department                 935,032                 64,684                 233,758                  171,508                49,561                 713,963 23.64%                60,548                 166,888                54,181 32.47% 120   Recreation Department        1,012,423             77,435 253,106           635,226               5,558
510   Dalton Regional Library                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 510   Dalton Regional Library           226,000             15,667 56,500           163,336             62,667
6 Total - Culture and Recreation                 935,032                 64,684                 233,758                  171,508                49,561                   713,963 23.64%                60,548                   166,888                54,181 32.47% 6 Total - Culture and Recreation        1,238,423             93,102           309,606           798,562             68,225 4,958,047
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                 111,384                   7,491                   27,846                    18,633                     908                   91,843 17.54%                  8,185                   22,681                 (3,140) -13.84% 130   County Extension Service           156,719             12,978 39,180             99,849                  253
140   State Forestry Service                     7,868                      656                     1,967                      1,967                          -                     5,901 25.00%                     656                     1,967                        -   0.00% 140   State Forestry Service               3,600                    -   900               1,545                      -
220   Inspection & Enforcement                 341,449                 21,344                   85,362                    82,327                          -                 259,122 24.11%                28,613                   84,400                 (2,073) -2.46% 220   Inspection & Enforcement           608,154             42,043 152,039           308,881                  199
310   Dalton/Whitfield CDC                   80,000                   6,667                   20,000                    20,000                60,000                            - 100.00%                  6,667                   20,000                60,000 300.00% 310   Dalton/Whitfield CDC           177,138             17,164 44,285             24,160                      -
410   County Planner                   48,000                   4,000                   12,000                    12,000                36,000                            - 100.00%                  4,000                   12,000                36,000 300.00% 410   County Planner           163,262               8,320 40,816           122,245                      -
420   MPO                 252,691                   8,737                   63,173                    17,463                       40                 235,188 6.93%                10,954                   28,868               (11,365) -39.37% 420   MPO           166,143                  397 41,536             74,895                      -
450   County Engineer Office                 519,434                 39,853                 129,859                    99,705                     589                 419,140 19.31%                29,836                   87,891                12,403 14.11% 450   County Engineer Office           315,901             33,918 78,975           259,346                  922
520   Dalton/Whitfield JDA                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 520   Dalton/Whitfield JDA           159,250             12,871 39,813           105,768             51,483
540&565   NW GA Trade & Conv. Center Authority                 541,655                 24,679                 135,414                    74,038              222,112                 245,505 54.68%                42,024                   92,323              203,827 220.78% 540&565   NW GA Trade & Conv. Center Authority           437,110             34,766 109,278           335,861             60,703
7 Total - Housing and Development              1,902,481               113,427                 475,620                  326,133              319,649                1,256,699 33.94%              130,935                   350,130              295,652 84.44% 7 Total - Housing and Development        2,187,277           162,457           546,819        1,332,550           113,560 9,513,398
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment              1,489,960                         -                   372,490                            -                  94,960              1,395,000 6.37%                        -                             -                  94,960 N/A   Loan Payment  $       839,337                    -   209,834                    -                        -
  Interest Expense                 492,404                         -                   123,101                            -                  20,179                 472,225 N/A                        -                             -                  20,179 N/A   Interest Expense  $         75,663             10,966 18,916             74,567                      -
  TAN's                   55,000                         -                     13,750                            -                            -                   55,000 N/A                        -                             -                          -   N/A
8 Total - Debt Service              2,037,364                         -                   509,341                            -                115,139                1,922,225 0.00%                        -                               -                115,139 N/A 8 Total - Debt Service           915,000             10,966           228,750             74,567                    -   5,928,499
OTHER FINANCING USES OTHER FINANCING USES          
  Greenhouse                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A   Greenhouse 0                    -   0                    -                        -
Use   E-911 Center                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A Use   E-911 Center                    -                      -   0                    -                        -
Detail   Whitfield Transit Grant                 187,194                 15,600                   46,799                    46,799                          -                 140,395 25.00%                11,529                   34,587                12,212 35.31% Detail   Whitfield Transit Grant             90,000               7,500 22,500             60,000                      -
  Northwest Georgia Trade & Convention                           -                           -                             -                              -                            -                            - N/A                        -                             -                          -   N/A   Northwest Georgia Trade & Convention           507,200             42,267 126,800           338,133                      -
  Juvenile Accountability Grant                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A   Juvenile Accountability Grant               5,000                    -   1,250                    -                        -
  Capital Projects              1,447,168               120,597                 361,792                  361,792                          -              1,085,376 25.00%              129,370                 388,110               (26,318) -6.78%   Capital Projects        2,787,000           232,250 696,750        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              1,634,362               136,197                 408,591                  408,591                          -                1,225,771 25.00%              140,899                   422,697               (14,106) -3.34% 9   Total - Other Financing Uses        3,389,200           282,017           847,300        2,256,133                    -  
TOTAL EXPENDITURES  $        40,422,979  $        2,971,610  $        10,106,495  $           8,393,041  $       2,970,199    $        29,059,739 28.11%  $       2,883,032    $          8,365,764  $       2,997,476 35.83% TOTAL EXPENDITURES      46,853,567  $    3,991,506  $  11,713,392  $  30,033,164  $    1,956,741
         
Other Fin Uses               157,030 x                  471,091 x
Entry Total            2,971,610               8,393,041
Exp Status Rpt            3,211,083             32,978,999    
Remove F/S Debt Svc                         -                              -  
Book Debt Svc                         -                  (613,683)
Issuance Costs                         -                              -  
            32,365,316
Rounding               239,473             23,972,275