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, 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  $                27,961  $                  85,368  $                   80,736  $                         -  $                260,735 23.64%  $               30,008  $                103,378                 (22,642) -21.90% 310   Board of Commissioners (HR & Admin)  $         793,047  $           61,355  $         198,262  $         467,911  $             1,596
400   Board of Elections and Registrar                    395,750                    31,456                      98,938                       85,748                        408                    309,594 21.77%                   38,354                      90,066                   (3,910) -4.34% 400   Board of Elections and Registrar             432,167               47,581 108,042             313,277                         -
510   Finance & Accounting                    667,398                    56,434                    166,850                     160,812                        707                    505,879 24.20%                   50,262                    151,206                   10,313 6.82% 510   Finance & Accounting             414,637               43,235 103,659             308,202                 4,129
520   General Administration (Contingency)                    500,000                            -                                -                                 -                               -                    500,000 0.00%                           -                                -                             -   N/A 520   General Administration (Contingency)             975,000                 4,233 243,750                 7,027                         -
530   Law                    200,000                    19,423                      50,000                       46,112                             -                    153,888 23.06%                   17,066                      46,807                      (695) -1.48% 530   Law             185,000               17,644 46,250             130,223                         -
535   Information Technologies                 1,043,297                    89,235                    260,824                     248,561                     1,500                    793,236 23.97%                   67,773                    232,126                   17,935 7.73% 535   Information Technologies          1,099,459               78,045 274,865             722,910                 2,836
540   Human Resources                    383,791                    26,124                      95,948                       74,282                        150                    309,359 19.39%                   24,328                      72,741                     1,691 2.32%
545   Tax Commissioner                 1,334,081                  116,346                    333,520                     326,701                             -                 1,007,380 24.49%                 110,924                    326,629                          72 0.02% 545   Tax Commissioner          1,315,350             125,828 328,838             928,624                 1,043
550   Tax Assessor                 1,369,473                  104,268                    342,368                     323,250                        131                 1,046,092 23.61%                 103,098                    315,065                     8,316 2.64% 550   Tax Assessor          1,432,237             123,189 358,059             941,709                    548
551   Board of Equalization                      15,206                         411                        3,802                         3,069                             -                      12,137 20.18%                     1,163                        4,679                   (1,610) -34.41% 551   Board of Equalization               14,000                      37 3,500                 3,812                         -
555   Risk Management                    442,000                    37,067                    110,500                     107,183                             -                    334,817 24.25%                   47,159                    113,141                   (5,958) -5.27% 555   Risk Management             500,000               43,527 125,000             329,171                         -
560   Audit                    108,000                      6,780                      27,000                       24,040                             -                      83,960 22.26%                     7,210                      21,210                     2,830 13.34% 560   Audit             103,500                       -   25,875               99,710                         -
565   Buildings & Grounds                 1,347,402                  104,245                    336,851                     292,785                   48,312                 1,006,305 25.32%                 101,388                    295,588                   45,509 15.40% 565   Buildings & Grounds          1,409,617             129,363 352,404             952,914               32,434
570   Communications                      32,813                      3,110                        8,203                         8,437                             -                      24,376 25.71%                     2,662                        8,822                      (385) -4.36% 570   Public Relations Services               32,107                    762 8,027               20,325                         -
595   General Administration Fees                      76,000                      6,337                      19,000                       19,011                             -                      56,989 25.01%                     6,279                      18,836                        175 0.93% 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                 8,256,682                  629,197                 1,939,171                  1,800,727                   51,208                   6,404,747 22.43%                 607,674                   1,800,294                   51,641 2.87% 1 Total - General Government          5,057,861             372,992          1,264,465          2,817,659               42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                    552,176                    46,585                    138,044                     134,691                   56,903                    360,582 34.70%                   46,302                    128,924                   62,670 48.61% 100   Judicial Administration          1,242,160             103,169 310,540             792,666               26,440
151   Judge Morris                      55,307                      3,877                      13,827                       11,939                             -                      43,368 21.59%                     4,678                      11,930                            9 0.08% 151   Judge Morris               58,852                 6,413 14,713               35,428                         -
152   Judge Boyett                      54,657                      5,734                      13,664                       12,047                             -                      42,610 22.04%                     3,394                      10,276                     1,771 17.23% 152   Judge Boyett               55,666                 4,419 13,917               31,635                      28
153   Judge Wilbanks                      54,707                      8,007                      13,677                       13,615                             -                      41,092 24.89%                     2,860                      10,941                     2,674 24.44% 153   Judge Adams               56,204                 4,112 14,051               36,486                         -
154   Judge Partain                      55,157                      4,675                      13,789                       11,568                             -                      43,589 20.97%                     4,368                      11,131                        437 3.93% 154   Judge Partain               58,058                 5,543 14,515               36,259                         -
155   Drug Court                              -                              -                                -                                 -                               -                               - #DIV/0!                           -                                -                             -   N/A 155   Drug Court             172,213               12,193 43,053             122,078                         -
180   Clerk of Superior Court                    866,719                    73,941                    216,680                     205,096                     2,409                    659,214 23.94%                   63,405                    187,848                   19,657 10.46% 180   Clerk of Superior Court          1,080,371               98,415 270,093             732,209                 6,568
200   District Attorney                 1,122,930                    93,953                    280,733                     229,197                             -                    893,733 20.41%                   86,349                    192,558                   36,639 19.03% 200   District Attorney          1,304,668             117,532 326,167             933,846             365,977
400   Magistrate Court                    960,034                    77,415                    240,009                     226,765                        669                    732,600 23.69%                   70,432                    209,902                   17,532 8.35% 400   Magistrate Court          1,077,986               91,087 269,497             713,087                 2,310
450   Probate Court                    482,563                    38,138                    120,641                     111,108                        461                    370,994 23.12%                   36,899                    112,323                      (754) -0.67% 450   Probate Court             600,575               55,281 150,144             420,214                    982
600   Juvenile Court                    913,981                    75,587                    228,495                     215,064                   80,025                    618,892 32.29%                   67,216                    208,214                   86,875 41.72% 600   Juvenile Court          1,214,916             108,143 303,729             803,460               25,043
800   Public Defender                    676,965                    52,049                    169,241                     152,120                   60,003                    464,842 31.33%                   57,827                    171,235                   40,888 23.88% 800   Public Defender             713,722               60,860 178,431             472,817             199,938
2 Total - Judicial                 5,795,196                  479,961                 1,448,799                  1,323,210                 200,470                   4,271,516 26.29%                 443,730                   1,255,282                 268,398 21.38% 2 Total - Judicial          7,635,391             667,167          1,908,848          5,130,185             627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                 6,556,288                  570,276                 1,639,072                  1,603,074                   38,502                 4,914,712 25.04%                 498,884                 1,471,460                 170,116 11.56% 300   Sheriff          7,123,494             651,785 1,780,874          4,811,137               43,852
326   Correctional Facility                 7,070,974                  695,524                 1,767,744                  1,760,959                 179,414                 5,130,601 27.44%                 575,768                 1,605,890                 334,483 20.83% 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                            -                        75,000                       50,000                 250,000                               - 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                    142,574                      7,017                      35,644                       19,411                             -                    123,163 13.61%                     6,710                      17,319                     2,092 12.08% 700   Coroner             169,248               10,173 42,312               91,082                 1,735
910   Animal Control                    194,688                    16,679                      48,672                       48,427                             -                    146,261 24.87%                   15,213                      47,268                     1,159 2.45% 910   Animal Control             198,328               16,625 49,582             129,089                    945
920   Emergency Management                    194,533                    15,423                      48,633                       42,952                     6,291                    145,290 25.31%                   13,049                      44,204                     5,039 11.40% 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               14,459,057               1,304,919                 3,614,764                  3,524,823                 474,207                 10,460,027 27.66%              1,134,624                   3,261,141                 737,889 22.63% 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                 6,333,846                  494,262                 1,583,462                  1,207,949                 176,060                 4,949,837 21.85%                 433,774                 1,068,608                 315,401 29.52% 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                 6,333,846                  494,262                 1,583,462                  1,207,949                 176,060                   4,949,837 21.85%                 433,774                   1,068,608                 315,401 29.52% 4 Total - Public Works          6,901,615             608,665          1,725,404          4,460,509             370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[1]   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.                      22,000                      1,000                        5,500                         3,000                     9,000                      10,000 54.55%                     1,000                        3,000                     9,000 300.00% 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[2]   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                      45,000                      3,700                      11,250                         3,700                             -                      41,300 8.22%                     9,000                      15,000                 (11,300) -75.33% 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                    398,000                    32,200                    100,250                       90,184                 256,500                        51,316 87.11%                   37,500                      101,484                 245,200 241.61% 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                 1,010,122                    80,909                    252,531                     195,655                     7,985                    806,482 20.16%                   64,684                    171,508                   32,132 18.73% 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                 1,010,122                    80,909                    252,531                     195,655                     7,985                      806,482 20.16%                   64,684                      171,508                   32,132 18.73% 6 Total - Culture and Recreation          1,238,423               93,102             309,606             798,562               68,225 5,129,932
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                    111,358                    11,148                      27,840                       22,285                             -                      89,073 20.01%                     7,491                      18,633                     3,652 19.60% 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                    361,108                    29,170                      90,277                       85,802                          30                    275,276 23.77%                   21,344                      82,327                     3,505 4.26% 220   Inspection & Enforcement             608,154               42,043 152,039             308,881                    199
310   Dalton/Whitfield CDC                      90,000                      7,500                      22,500                       22,500                             -                      67,500 25.00%                     6,667                      20,000                     2,500 12.50% 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                    183,186                      8,593                      45,797                       19,335                             -                    163,851 10.55%                     8,737                      17,463                     1,872 10.72% 420   MPO             166,143                    397 41,536               74,895                         -
450   County Engineer Office                    588,029                    47,795                    147,007                     138,852                             -                    449,177 23.61%                   39,853                      99,705                   39,147 39.26% 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                    600,394                    23,451                    190,822                     190,822                 278,554                    131,018 78.18%                   24,679                      74,038                 395,338 533.97% 540&565   NW GA Trade & Conv. Center Authority             437,110               34,766 109,278             335,861               60,703
7 Total - Housing and Development                 1,989,943                  132,313                    538,209                     493,563                 314,584                   1,181,796 40.61%                 113,427                      326,133                 482,014 147.80% 7 Total - Housing and Development          2,187,277             162,457             546,819          1,332,550             113,560 9,914,654
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment                 1,600,960                            -                                -                                 -                               -                 1,600,960 0.00%                           -                                -                             -   N/A   Loan Payment  $         839,337                       -   209,834                       -                           -
  Interest Expense                    322,030                            -                                -                                 -                               -                    322,030 N/A                           -                                -                             -   N/A   Interest Expense  $           75,663               10,966 18,916               74,567                         -
  TAN's                      55,000                            -                                -                                 -                               -                      55,000 N/A                           -                                -                             -   N/A
8 Total - Debt Service                 1,977,990                            -                                -                                 -                               -                   1,977,990 0.00%                           -                                  -                             -   N/A 8 Total - Debt Service             915,000               10,966             228,750               74,567                       -   5,185,271
OTHER FINANCING USES OTHER FINANCING USES          
  Greenhouse                              -                              -                                -                                 -                               -                               - 0.00%                           -                                -                             -   N/A   Greenhouse 0                       -   0                       -                           -
Use   E-911 Center                    180,702                    15,059                      45,176                       45,176                             -                    135,526 0.00%                           -                                -                     45,176 N/A Use   E-911 Center                       -                         -   0                       -                           -
Detail   Whitfield Transit Grant                    119,374                      9,948                      29,844                       29,843                             -                      89,531 25.00%                   15,600                      46,799                 (16,956) -36.23% 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                 1,020,838                    85,070                    255,210                     255,209                             -                    765,629 25.00%                 120,597                    361,792               (106,583) -29.46%   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                 1,320,914                  110,077                    330,230                     330,228                             -                      990,686 25.00%                 136,197                      408,591                 (78,363) -19.18% 9   Total - Other Financing Uses          3,389,200             282,017             847,300          2,256,133                       -  
TOTAL EXPENDITURES  $           41,541,750  $           3,263,838  $             9,807,414  $              8,966,339  $          1,481,014    $           31,094,397 25.15%  $          2,971,610    $             8,393,041  $          2,054,312 24.48% TOTAL EXPENDITURES        46,853,567  $      3,991,506  $    11,713,392  $    30,033,164  $      1,956,741
         
Other Fin Uses                  130,910 x                     392,728 x
Entry Total               3,263,838                  8,966,339
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                   (52,755)                23,398,977