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, 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		$               35,176		$                 89,579		$                103,331		$                      19		$              254,967		28.84%		$              27,961		$                 80,736		22,614	28.01%	310	Board of Commissioners (HR & Admin)	$        793,047		$          61,355		$        198,262		$        467,911		$            1,596
400	Board of Elections and Registrar	331,624		38,592		82,906		101,669		966		228,989		30.95%		31,456		85,748		16,887	19.69%	400	Board of Elections and Registrar	432,167		47,581		108,042		313,277		-
510	Finance & Accounting	682,987		57,291		170,747		167,580				515,407		24.54%		56,434		160,812		6,768	4.21%	510	Finance & Accounting	414,637		43,235		103,659		308,202		4,129
520	General Administration (Contingency)	500,000				-   [1]						500,000		0.00%		-		-		-	N/A	520	General Administration (Contingency)	975,000		4,233		243,750		7,027		-
530	Law	210,000		42,369		52,500		55,312		[2]		154,688		26.34%		19,423		46,112		9,200	19.95%	530	Law	185,000		17,644		46,250		130,223		-
535	Information Technologies	995,460		88,119		248,865		226,367				769,093		22.74%		89,235		248,561		(22,194)	-8.93%	535	Information Technologies	1,099,459		78,045		274,865		722,910		2,836
540	Human Resources	450,949		37,080		112,737		87,561				363,388		19.42%		26,124		74,282		13,279	17.88%
545	Tax Commissioner	1,373,967		117,341		343,492		330,790				1,043,177		24.08%		116,346		326,701		4,089	1.25%	545	Tax Commissioner	1,315,350		125,828		328,838		928,624		1,043
550	Tax Assessor	1,559,902		116,512		389,976		339,892				1,220,010		21.79%		104,268		323,250		16,642	5.15%	550	Tax Assessor	1,432,237		123,189		358,059		941,709		548
551	Board of Equalization	15,227		10		3,807		1,334				13,893		8.76%		411		3,069		(1,735)	-56.53%	551	Board of Equalization	14,000		37		3,500		3,812		-
555	Risk Management	452,000		38,691		113,000		111,362				340,638		24.64%		37,067		107,183		4,179	3.90%	555	Risk Management	500,000		43,527		125,000		329,171		-
560	Audit	108,000				5,620 [3]		5,620				102,380		5.20%		6,780		24,040		(18,420)	-76.62%	560	Audit	103,500		-		25,875		99,710		-
565	Buildings & Grounds	1,355,452		109,739		338,863		315,407		32,658		1,007,387		25.68%		104,245		292,785		55,280	18.88%	565	Buildings & Grounds	1,409,617		129,363		352,404		952,914		32,434
570	Communications	35,277		2,629		8,819		8,114				27,163		23.00%		3,110		8,437		(323)	-3.83%	570	Public Relations Services	32,107		762		8,027		20,325		-
595	General Administration Fees	76,500		7,991		19,125		19,168				57,332		25.06%		6,337		19,011		157	0.83%	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	8,505,662		691,540		1,980,036		1,873,507		33,643		6,598,512		22.42%		629,197		1,800,727		106,423	5.91%	1	Total - General Government	5,057,861		372,992		1,264,465		2,817,659		42,586
	JUDICIAL																						JUDICIAL
100	Judicial Administration	563,103		45,785		140,776		128,229		60,346		374,528		33.49%		46,585		134,691		53,884	40.01%	100	Judicial Administration	1,242,160		103,169		310,540		792,666		26,440
151	Judge Morris	54,487		2,754		13,622		11,577				42,910		21.25%		3,877		11,939		(362)	-3.03%	151	Judge Morris	58,852		6,413		14,713		35,428		-
152	Judge Boyett	53,787		4,208		13,447		9,680				44,107		18.00%		5,734		12,047		(2,367)	-19.65%	152	Judge Boyett	55,666		4,419		13,917		31,635		28
153	Judge Wilbanks	53,177		4,624		13,294		11,850		105		41,222		22.48%		8,007		13,615		(1,660)	-12.19%	153	Judge Adams	56,204		4,112		14,051		36,486		-
154	Judge Minter	53,377		4,170		13,344		11,235				42,142		21.05%		4,675		11,568		(333)	-2.88%	154	Judge Partain	58,058		5,543		14,515		36,259		-
155	Drug Court	-				-						-		N/A		-		-		-	N/A	155	Drug Court	172,213		12,193		43,053		122,078		-
180	Clerk of Superior Court	903,482		70,509		225,871		202,880				700,602		22.46%		73,941		205,096		(2,216)	-1.08%	180	Clerk of Superior Court	1,080,371		98,415		270,093		732,209		6,568
200	District Attorney	1,271,993		112,932		317,998		280,558		361,565		629,870		50.48%		93,953		229,197		412,926	180.16%	200	District Attorney	1,304,668		117,532		326,167		933,846		365,977
400	Magistrate Court	935,413		77,568		233,853		223,139		1,534		710,740		24.02%		77,415		226,765		(2,092)	-0.92%	400	Magistrate Court	1,077,986		91,087		269,497		713,087		2,310
450	Probate Court	504,520		44,152		126,130		119,978		1,633		382,909		24.10%		38,138		111,108		10,503	9.45%	450	Probate Court	600,575		55,281		150,144		420,214		982
600	Juvenile Court	952,223		79,604		238,056		225,139		80,586		646,498		32.11%		75,587		215,064		90,661	42.16%	600	Juvenile Court	1,214,916		108,143		303,729		803,460		25,043
800	Public Defender	709,600		54,599		177,400		160,767		48,821		500,012		29.54%		52,049		152,120		57,468	37.78%	800	Public Defender	713,722		60,860		178,431		472,817		199,938
2	Total - Judicial	6,055,162		500,905		1,513,791		1,385,032		554,590		4,115,540		32.03%		479,961		1,323,210		616,412	46.58%	2	Total - Judicial	7,635,391		667,167		1,908,848		5,130,185		627,286
	PUBLIC SAFETY																						PUBLIC SAFETY
300	Sheriff	6,892,419		603,989		1,723,105		1,668,842		23,116		5,200,461		24.55%		570,276		1,603,074		88,884	5.54%	300	Sheriff	7,123,494		651,785		1,780,874		4,811,137		43,852
326	Correctional Facility	7,434,768		664,373		1,858,692		1,754,680		64,974		5,615,114		24.47%		695,524		1,760,959		58,695	3.33%	326	Correctional Facility	5,375,939		544,990		1,343,985		3,654,301		79,973
500	Fire Department	-				-						-		N/A		-		-		-	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%		-		50,000		250,000	500.00%	600	Emergency Medical Services	485,000		40,417		121,250		323,335		161,667
700	Coroner	115,667		14,935		28,917		29,721				85,946		25.70%		7,017		19,411		10,310	53.11%	700	Coroner	169,248		10,173		42,312		91,082		1,735
910	Animal Control	205,936		17,221		51,484		47,597		444		157,895		23.33%		16,679		48,427		(386)	-0.80%	910	Animal Control	198,328		16,625		49,582		129,089		945
920	Emergency Management	207,686		16,958		51,922		47,859		1,563		158,264		23.80%		15,423		42,952		6,470	15.06%	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	15,156,476		1,342,476		3,789,119		3,623,699		315,097		11,217,680		25.99%		1,304,919		3,524,823		413,973	11.74%	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	7,728,007		557,491		1,411,943 [4]		1,280,948		1,586,142		4,860,917		37.10%		494,262		1,207,949		1,659,141	137.35%	200	Public Works	6,298,615		561,000		1,574,654		4,090,819		328,196
530	Solid Waste Disposal	-				-						-		N/A		-		-		-	N/A	530	Solid Waste Disposal	425,000		36,998		106,250		234,356		-
970	Payments to Varnell/Cohutta/Tunnel Hill	-				-						-		N/A		-		-		-	N/A	970	Payments to Varnell/Cohutta/Tunnel Hill	178,000		10,667		44,500		135,334		42,667
4	Total - Public Works	7,728,007		557,491		1,411,943		1,280,948		1,586,142		4,860,917		37.10%		494,262		1,207,949		1,659,141	137.35%	4	Total - Public Works	6,901,615		608,665		1,725,404		4,460,509		370,863
	HEALTH AND WELFARE																						HEALTH AND WELFARE
000[5]	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 Supp Council / Greenhouse Adv.	22,000		1,000		5,500		3,000		19,000		-		100.00%		1,000		3,000		19,000	633.33%	110	CASA Grant - Family Support Council	5,400		-		1,350		7,000		-
441	Family and Children Services	110,000		9,167		27,500		27,500		82,500		-		100.00%		6,667		20,000		90,000	450.00%	441[6]	Family and Children Services	148,678		12,390		37,170		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		-		250		984		-
452	Indigent Funeral Expense	20,000		900		5,000		1,350				18,650		6.75%		3,700		3,700		(2,350)	-63.51%	452	Indigent Funeral Expense	65,000		3,000		16,250		39,000		-
520	Senior Citizens	-				-						-		N/A		-		-		-	N/A	520	Senior Citizens	150,000		12,500		37,500		103,573		50,000
5	Total - Health and Welfare	403,000		31,900		101,500		95,334		289,000		18,666		95.37%		32,200		90,184		294,150	326.17%	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	1,056,530		81,074		264,133		192,660		7,747		856,123		18.97%		80,909		195,655		4,752	2.43%	120	Recreation Department	1,012,423		77,435		253,106		635,226		5,558
510	Dalton Regional Library	-				-						-		N/A		-		-		-	N/A	510	Dalton Regional Library	226,000		15,667		56,500		163,336		62,667
6	Total - Culture and Recreation	1,056,530		81,074		264,133		192,660		7,747		856,123		18.97%		80,909		195,655		4,752	2.43%	6	Total - Culture and Recreation	1,238,423		93,102		309,606		798,562		68,225																																																																																																																																																																																									5,247,506
	HOUSING AND DEVELOPMENT																						HOUSING AND DEVELOPMENT
130	County Extension Service	117,453		6,020		29,363		18,517				98,936		15.77%		11,148		22,285		(3,768)	-16.91%	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	366,758		29,514		91,690		86,204				280,554		23.50%		29,170		85,802		402	0.47%	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		-		100.00%		7,500		22,500		67,500	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	215,943		5,891		53,986		16,784				199,159		7.77%		8,593		19,335		(2,551)	-13.19%	420	MPO	166,143		397		41,536		74,895		-
450	County Engineer Office	699,193		57,521		174,798		168,499				530,694		24.10%		47,795		138,852		29,647	21.35%	450	County Engineer Office	315,901		33,918		78,975		259,346		922
520	Dalton/Whitfield JDA	-				-						-		N/A		-		-		-	N/A	520	Dalton/Whitfield JDA	159,250		12,871		39,813		105,768		51,483
540&565	NW GA Trade & Conv. Center Authority	577,394		13,229		54,680 [8]		64,575		154,144		358,675		37.88%		23,451		190,822		27,897	14.62%	540&565	NW GA Trade & Conv. Center Authority	437,110		34,766		109,278		335,861		60,703
7	Total - Housing and Development	2,122,609		124,331		440,984		391,046		257,644		1,473,919		30.56%		132,313		493,563		155,127	31.43%	7	Total - Housing and Development	2,187,277		162,457		546,819		1,332,550		113,560																																																																																																																																																																																									9,934,206
	DEBT SERVICE																						DEBT SERVICE
	Loan Payment	1,648,960				-   [9]						1,648,960		0.00%		-		-		-	N/A		Loan Payment	$        839,337		-		209,834		-		-
	Interest Expense	270,649				-						270,649		0.00%		-		-		-	N/A		Interest Expense	$          75,663		10,966		18,916		74,567		-
	TAN's	25,000				-						25,000		0.00%		-		-		-	N/A
8	Total - Debt Service	1,944,609		-		-		-		-		1,944,609		0.00%		-		-		-	N/A	8	Total - Debt Service	915,000		10,966		228,750		74,567		-																																																																																																																																																																																									5,118,509
	OTHER FINANCING USES																						OTHER FINANCING USES
	Greenhouse	-				-				-		-		N/A		-		-		-	N/A		Greenhouse	0		-		0		-		-
Use	E-911 Center	592,745		49,395		148,186		148,186				444,559		0.00%		15,059		45,176		103,010	228.02%	Use	E-911 Center	-		-		0		-		-
Detail	Whitfield Transit Grant	206,543		17,212		51,636		51,636				154,907		25.00%		9,948		29,843		21,793	73.03%	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	-				-						-		N/A		-		-		-	N/A		Juvenile Accountability Grant	5,000		-		1,250		-		-
	Capital Projects	1,279,409		106,617		319,852		319,852				959,557		25.00%		85,070		255,209		64,643	25.33%		Capital Projects	2,787,000		232,250		696,750		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	2,078,697		173,224		519,674		519,674		-		1,559,023		25.00%		110,077		330,228		189,446	57.37%	9	Total - Other Financing Uses	3,389,200		282,017		847,300		2,256,133		-
	TOTAL EXPENDITURES	$          45,050,752		$          3,502,941		$          10,021,178		$             9,361,900		$         3,043,863		$         32,644,989		27.54%		$         3,263,838		$            8,966,339		$         3,439,424	38.36%		TOTAL EXPENDITURES	46,853,567		$    3,991,506		$  11,713,392		$  30,033,164		$    1,956,741
	Other Fin Uses			194,057	x			582,174	x
	Entry Total			3,502,941				9,361,900
	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			(291,858)				23,003,416

---

[1]

Carol Roberts:
Adj contingency based on actual used.

[2]

Carol Roberts:
Add this for Feb charges

[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.