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 May 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   $             353,591  $             40,911  $             147,330  $              173,156  $                 268  $             180,167 49.05%  $            36,466  $             149,847                23,577 15.73% 310   Board of Commissioners (HR & Admin)  $       793,047  $         61,355  $       330,436  $       467,911  $           1,596
400   Board of Elections and Registrar                 349,963                 19,132                 145,818                  143,909                  4,450                 201,604 42.39%                41,725                 149,284                    (925) -0.62% 400   Board of Elections and Registrar           432,167             47,581 180,070           313,277                      -
510   Finance & Accounting                 600,054                 51,515                 250,023                  251,543                     100                 348,411 41.94%                48,428                 214,373                37,270 17.39% 510   Finance & Accounting           414,637             43,235 172,765           308,202               4,129
520   General Administration (Contingency)[1]                 770,300                         -                   320,958                            -                            -                 770,300 0.00%                        -                             -                          -   N/A 520   General Administration (Contingency)           975,000               4,233 406,250               7,027                      -
530   Law                 200,000                         -                     83,333                    70,549                          -                 129,451 35.27%                14,698                   71,237                    (688) -0.97% 530   Law           185,000             17,644 77,083           130,223                      -
535   Information Technologies                 952,622                 63,427                 396,926                  381,646                19,288                 551,688 42.09%                98,522                 406,932                 (5,998) -1.47% 535   Information Technologies        1,099,459             78,045 458,108           722,910               2,836
540   Human Resources                 354,178                 26,159                 147,574                  127,198                     769                 226,211 36.13%                29,422                 134,122                 (6,155) -4.59%
545   Tax Commissioner              1,249,991                 99,014                 520,830                  527,572                  2,189                 720,230 42.38%              107,570                 543,394               (13,633) -2.51% 545   Tax Commissioner        1,315,350           125,828 548,063           928,624               1,043
550   Tax Assessor              1,301,097               104,839                 542,124                  519,316                  3,433                 778,348 40.18%              108,924                 503,323                19,426 3.86% 550   Tax Assessor        1,432,237           123,189 596,765           941,709                  548
551   Board of Equalization                   14,250                      300                     5,938                      4,979                          -                     9,271 34.94%                        -                       2,498                  2,481 99.32% 551   Board of Equalization             14,000                    37 5,833               3,812                      -
555   Risk Management                 435,000                 33,202                 181,250                  184,815                          -                 250,185 42.49%                33,100                 173,454                11,361 6.55% 555   Risk Management           500,000             43,527 208,333           329,171                      -
560   Audit                 103,500                 36,545                   43,125                    62,455                          -                   41,045 60.34%                35,525                   54,405                  8,050 14.80% 560   Audit           103,500                    -   43,125             99,710                      -
565   Buildings & Grounds              1,265,142                 86,455                 527,143                  475,965                35,219                 753,958 40.41%              107,593                 546,091               (34,907) -6.39% 565   Buildings & Grounds        1,409,617           129,363 587,340           952,914             32,434
570   Communications                   31,626                   2,351                   13,178                    13,362                          -                   18,264 42.25%                  2,309                   13,200                     162 1.23% 570   Public Relations Services             32,107                  762 13,378             20,325                      -
595   General Administration Fees                   75,500                      759                   31,458                    25,873                          -                   49,627 34.27%                  6,307                   31,534                 (5,661) -17.95% 595   General Administration Fees             68,500             10,188 28,542             43,784                      -
  Indirect Cost Allocation                           -                           -                             -                              -                            -                            - N/A                        -                             -                          -   N/A   Indirect Cost Allocation      (3,716,760)         (311,995) (1,548,650)      (2,451,940)
1 Total - General Government              8,056,814               564,609              3,357,006               2,962,338                65,716                5,028,760 37.58%              670,589                2,993,694                34,360 1.15% 1 Total - General Government        5,057,861           372,992        2,107,442        2,817,659             42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                 555,208                 45,155                 231,337                  218,693                39,993                 296,522 46.59%                42,334                 213,535                45,151 21.14% 100   Judicial Administration        1,242,160           103,169 517,567           792,666             26,440
151   Judge Morris                   55,307                   4,115                   23,045                    20,430                     371                   34,506 37.61%                  3,373                   19,163                  1,638 8.55% 151   Judge Morris             58,852               6,413 24,522             35,428                      -
152   Judge Boyett                   54,757                   4,156                   22,815                    19,748                       36                   34,973 36.13%                  4,503                   20,790                 (1,006) -4.84% 152   Judge Boyett             55,666               4,419 23,194             31,635                    28
153   Judge Wilbanks                   54,957                   4,577                   22,899                    19,129                     270                   35,558 35.30%                  3,920                   17,687                  1,712 9.68% 153   Judge Adams             56,204               4,112 23,418             36,486                      -
154   Judge Partain                   55,807                   5,003                   23,253                    21,383                          -                   34,424 38.32%                  3,834                   20,059                  1,324 6.60% 154   Judge Partain             58,058               5,543 24,191             36,259                      -
155   Drug Court                           -                           -                             -                              -                            -                            - #DIV/0!                  5,225                   28,889               (28,889) -100.00% 155   Drug Court           172,213             12,193 71,755           122,078                      -
180   Clerk of Superior Court                 791,986                 74,203                 329,994                  326,028                  3,081                 462,877 41.55%                75,591                 338,619                 (9,510) -2.81% 180   Clerk of Superior Court        1,080,371             98,415 450,155           732,209               6,568
200   District Attorney              1,084,612                 86,245                 451,922                  366,967              580,879                 136,766 87.39%              200,977                 323,885              623,961 192.65% 200   District Attorney        1,304,668           117,532 543,612           933,846           365,977
400   Magistrate Court                 883,668                 68,118                 368,195                  344,218                     903                 538,547 39.06%                80,619                 384,149               (39,028) -10.16% 400   Magistrate Court        1,077,986             91,087 449,161           713,087               2,310
450   Probate Court                 459,024                 36,618                 191,260                  184,629                  2,162                 272,233 40.69%                40,227                 193,392                 (6,601) -3.41% 450   Probate Court           600,575             55,281 250,240           420,214                  982
600   Juvenile Court                 840,930                 61,834                 350,388                  339,544                58,624                 442,762 47.35%                73,302                 345,004                53,164 15.41% 600   Juvenile Court        1,214,916           108,143 506,215           803,460             25,043
800   Public Defender                 755,662                 56,416                 314,859                  284,175              417,846                   53,641 92.90%                57,710                 281,400              420,621 149.47% 800   Public Defender           713,722             60,860 297,384           472,817           199,938
2 Total - Judicial              5,591,918               446,440              2,329,966               2,144,944           1,104,165                2,342,809 58.10%              591,615                2,186,572           1,062,537 48.59% 2 Total - Judicial        7,635,391           667,167        3,181,413        5,130,185           627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff              6,125,618               512,065              2,552,341               2,470,305                39,827              3,615,486 40.98%              196,439              2,439,138                70,994 2.91% 300   Sheriff        7,123,494           651,785 2,968,123        4,811,137             43,852
326   Correctional Facility              6,798,653               538,763              2,832,772               2,679,015              174,274              3,945,364 41.97%              894,072              2,618,143              235,146 8.98% 326   Correctional Facility        5,375,939           544,990 2,239,975        3,654,301             79,973
500   Fire Department                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 500   Fire Department        4,694,910           411,758 1,956,213        3,172,958             23,973
600   Emergency Medical Services                 300,000                 25,000                 125,000                  125,000              175,000                            - 100.00%                25,000                 125,000              175,000 140.00% 600   Emergency Medical Services           485,000             40,417 202,083           323,335           161,667
700   Coroner                 109,941                   6,630                   45,809                    30,145                     106                   79,690 27.52%                  6,921                   33,683                 (3,432) -10.19% 700   Coroner           169,248             10,173 70,520             91,082               1,735
910   Animal Control                 185,315                 15,127                   77,215                    76,950                     733                 107,632 41.92%                12,982                   63,445                14,238 22.44% 910   Animal Control           198,328             16,625 82,637           129,089                  945
920   Emergency Management                 178,977                 11,140                   74,574                    70,089                  1,374                 107,514 39.93%                17,266                   96,496               (25,033) -25.94% 920   Emergency Management           160,803             11,335 67,001             98,087               5,850
290   American Red Cross                           -                           -                             -                              -                            -                            - N/A                        -                             -                          -   N/A 290   American Red Cross               1,000                    -   417                    -                        -
3 Total - Public Safety            13,698,504            1,108,725              5,707,710               5,451,504              391,314                7,855,686 42.65%           1,152,680                5,375,905              466,913 8.69% 3 Total - Public Safety      18,208,722        1,687,083        7,586,968      12,279,989           317,995
PUBLIC WORKS PUBLIC WORKS          
200   Public Works              6,130,504               443,508              2,554,377               1,942,196              247,825              3,940,483 35.72%              474,254              2,190,241                    (220) -0.01% 200   Public Works        6,298,615           561,000 2,624,423        4,090,819           328,196
530   Solid Waste Disposal                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 530   Solid Waste Disposal           425,000             36,998 177,083           234,356                      -
970   Payments to Varnell/Cohutta/Tunnel Hill                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 970   Payments to Varnell/Cohutta/Tunnel Hill           178,000             10,667 74,167           135,334             42,667
4 Total - Public Works              6,130,504               443,508              2,554,377               1,942,196              247,825                3,940,483 35.72%              474,254                2,190,241                    (220) -0.01% 4 Total - Public Works        6,901,615           608,665        2,875,673        4,460,509           370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[2]   Health Department                 250,000                 20,833                 104,167                  104,167              145,833                            - 100.00%                20,833                 104,167              145,833 140.00% 000   Health Department           950,000             79,167 395,833           633,333           316,667
110   Family Support Council / Greenhouse Adv.                   20,000                   1,000                     8,333                      5,000                  7,000                     8,000 60.00%                  1,000                   13,000                 (1,000) -7.69% 110   CASA Grant - Family Support Council               5,400                    -   2,250               7,000                      -
441   Family and Children Services                   80,000                   6,667                   33,333                    33,333                46,667                            - 100.00%                  6,667                   33,333                46,667 140.00% 441[3]   Family and Children Services           148,678             12,390 61,949             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                    -   417                  984                      -
452   Indigent Funeral Expense                   85,000                 11,000                   35,417                    35,000                  1,000                   49,000 42.35%                  8,000                   34,000                  2,000 5.88% 452   Indigent Funeral Expense             65,000               3,000 27,083             39,000                      -
520   Senior Citizens                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 520   Senior Citizens           150,000             12,500 62,500           103,573             50,000
5 Total - Health and Welfare                 436,000                 39,500                 182,250                  178,484              200,500                     57,016 86.92%                36,500                   185,484              193,500 104.32% 5 Total - Health and Welfare        1,320,078           107,057           550,033           883,010           416,226
CULTURE AND RECREATION CULTURE AND RECREATION          
120   Parks & Recreation Department                 935,032                 44,402                 389,597                  325,961                19,186                 589,885 36.91%                73,497                 373,244               (28,097) -7.53% 120   Recreation Department        1,012,423             77,435 421,843           635,226               5,558
510   Dalton Regional Library                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 510   Dalton Regional Library           226,000             15,667 94,167           163,336             62,667
6 Total - Culture and Recreation                 935,032                 44,402                 389,597                  325,961                19,186                   589,885 36.91%                73,497                   373,244               (28,097) -7.53% 6 Total - Culture and Recreation        1,238,423             93,102           516,010           798,562             68,225 5,437,035
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                 111,384                   5,990                   46,410                    32,214                  1,807                   77,363 30.54%                  8,854                   39,783                 (5,762) -14.48% 130   County Extension Service           156,719             12,978 65,300             99,849                  253
140   State Forestry Service                     7,868                      656                     3,278                      3,278                          -                     4,590 41.66%                     656                     3,278                        -   0.00% 140   State Forestry Service               3,600                    -   1,500               1,545                      -
220   Inspection & Enforcement                 341,449                 27,160                 142,270                  135,642                          -                 205,807 39.73%                29,886                 142,141                 (6,499) -4.57% 220   Inspection & Enforcement           608,154             42,043 253,398           308,881                  199
310   Dalton/Whitfield CDC                   80,000                   6,667                   33,333                    33,333                46,667                            - 100.00%                  6,667                   33,333                46,667 140.00% 310   Dalton/Whitfield CDC           177,138             17,164 73,808             24,160                      -
410   County Planner                   48,000                   4,000                   20,000                    20,000                28,000                            - 100.00%                  4,000                   20,000                28,000 140.00% 410   County Planner           163,262               8,320 68,026           122,245                      -
420   MPO                 252,691                   4,201                 105,288                    31,581                       50                 221,060 12.52%                  5,284                   45,103               (13,472) -29.87% 420   MPO           166,143                  397 69,226             74,895                      -
450   County Engineer Office                 519,434                 43,456                 216,431                  181,162                     272                 338,000 34.93%                28,157                 146,365                35,069 23.96% 450   County Engineer Office           315,901             33,918 131,625           259,346                  922
520   Dalton/Whitfield JDA                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A 520   Dalton/Whitfield JDA           159,250             12,871 66,354           105,768             51,483
540&565   NW GA Trade & Conv. Center Authority                 541,655                 24,679                 225,690                  123,396              172,754                 245,505 54.68%                26,649                 144,120              152,030 105.49% 540&565   NW GA Trade & Conv. Center Authority           437,110             34,766 182,129           335,861             60,703
7 Total - Housing and Development              1,902,481               116,809                 792,700                  560,606              249,550                1,092,325 42.58%              110,153                   574,123              236,033 41.11% 7 Total - Housing and Development        2,187,277           162,457           911,365        1,332,550           113,560 10,341,998
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment              1,489,960                         -                   620,817                            -                  94,960              1,395,000 6.37%              335,199                 335,199             (240,239) -71.67%   Loan Payment  $       839,337                    -   349,724                    -                        -
  Interest Expense                 492,404                         -                   205,168                            -                  20,179                 472,225 N/A                44,593                   44,593               (24,414) -54.75%   Interest Expense  $         75,663             10,966 31,526             74,567                      -
  TAN's                   55,000                         -                     22,917                            -                            -                   55,000 N/A                        -                             -                          -   N/A
8 Total - Debt Service              2,037,364                         -                   848,902                            -                115,139                1,922,225 0.00%              379,792                   379,792             (264,653) -69.68% 8 Total - Debt Service           915,000             10,966           381,250             74,567                    -   6,800,351
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                   77,998                    77,998                          -                 109,196 41.67%                11,529                   57,644                20,354 35.31% Detail   Whitfield Transit Grant             90,000               7,500 37,500             60,000                      -
  Northwest Georgia Trade & Convention                           -                           -                             -                              -                            -                            - N/A                        -                             -                          -   N/A   Northwest Georgia Trade & Convention           507,200             42,267 211,333           338,133                      -
  Juvenile Accountability Grant                           -                           -                             -                              -                            -                            - 0.00%                        -                             -                          -   N/A   Juvenile Accountability Grant               5,000                    -   2,083                    -                        -
  Capital Projects              1,447,168               120,597                 602,987                  602,987                          -                 844,181 41.67%              129,370                 646,849               (43,862) -6.78%   Capital Projects        2,787,000           232,250 1,161,250        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                 680,985                  680,985                          -                   953,377 41.67%              140,899                   704,493               (23,508) -3.34% 9   Total - Other Financing Uses        3,389,200           282,017        1,412,167        2,256,133                    -  
TOTAL EXPENDITURES  $        40,422,979  $        2,900,190  $        16,843,492  $         14,247,018  $       2,393,395    $        23,782,566 41.17%  $       3,629,979    $        14,963,548  $       1,676,865 11.21% TOTAL EXPENDITURES      46,853,567  $    3,991,506  $  19,522,320  $  30,033,164  $    1,956,741
         
Other Fin Uses               157,030 x                  785,152 x
Entry Total            2,900,190             14,247,018
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               310,893             18,118,298