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, 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  $                53,288  $                142,280  $                 163,527  $                      87  $                177,857 47.91%  $               40,911  $                173,156                   (9,542) -5.51% 310   Board of Commissioners (HR & Admin)  $         793,047  $           61,355  $         330,436  $         467,911  $             1,596
400   Board of Elections and Registrar                    395,750                    41,675                    164,896                     149,652                             -                    246,098 37.81%                   19,132                    143,909                     5,743 3.99% 400   Board of Elections and Registrar             432,167               47,581 180,070             313,277                         -
510   Finance & Accounting                    667,398                    54,462                    278,083                     269,445                        707                    397,246 40.48%                   51,515                    251,543                   18,609 7.40% 510   Finance & Accounting             414,637               43,235 172,765             308,202                 4,129
520   General Administration (Contingency)                    479,572                            -                                -                                 -                               -                    479,572 0.00%                           -                                -                             -   N/A 520   General Administration (Contingency)             975,000                 4,233 406,250                 7,027                         -
530   Law                    200,000                    23,164                      83,333                       85,327                             -                    114,673 42.66%                           -                        70,549                   14,778 20.95% 530   Law             185,000               17,644 77,083             130,223                         -
535   Information Technologies                 1,043,297                    99,296                    434,707                     438,741                     1,630                    602,926 42.21%                   63,427                    381,646                   58,725 15.39% 535   Information Technologies          1,099,459               78,045 458,108             722,910                 2,836
540   Human Resources                    383,791                    10,628                    159,913                     126,578                        150                    257,063 33.02%                   26,159                    127,198                      (470) -0.37%
545   Tax Commissioner                 1,334,081                  110,800                    555,867                     545,300                        159                    788,622 40.89%                   99,014                    527,572                   17,887 3.39% 545   Tax Commissioner          1,315,350             125,828 548,063             928,624                 1,043
550   Tax Assessor                 1,369,473                  109,830                    570,614                     537,372                        131                    831,970 39.25%                 104,839                    519,316                   18,187 3.50% 550   Tax Assessor          1,432,237             123,189 596,765             941,709                    548
551   Board of Equalization                      15,206                         406                        6,336                         3,496                             -                      11,710 22.99%                        300                        4,979                   (1,483) -29.79% 551   Board of Equalization               14,000                      37 5,833                 3,812                         -
555   Risk Management                    442,000                    42,053                    184,167                     188,067                             -                    253,933 42.55%                   33,202                    184,815                     3,252 1.76% 555   Risk Management             500,000               43,527 208,333             329,171                         -
560   Audit                    108,000                    32,730                      56,770 [1]                       56,770                             -                      51,230 52.56%                   36,545                      62,455                   (5,685) -9.10% 560   Audit             103,500                       -   43,125               99,710                         -
565   Buildings & Grounds                 1,347,402                    96,387                    561,418                     481,355                   19,097                    846,950 37.14%                   86,455                    475,965                   24,487 5.14% 565   Buildings & Grounds          1,409,617             129,363 587,340             952,914               32,434
570   Communications                      32,813                      3,155                      13,672                       14,111                             -                      18,702 43.00%                     2,351                      13,362                        749 5.61% 570   Public Relations Services               32,107                    762 13,378               20,325                         -
595   General Administration Fees                      76,000                      6,337                      31,667                       31,686                             -                      44,314 41.69%                        759                      25,873                     5,813 22.47% 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                 8,236,254                  684,211                 3,243,721                  3,091,427                   21,961                   5,122,866 37.80%                 564,609                   2,962,338                 151,050 5.10% 1 Total - General Government          5,057,861             372,992          2,107,442          2,817,659               42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                    552,176                    42,789                    230,073                     214,784                   45,623                    291,769 47.16%                   45,155                    218,693                   41,714 19.07% 100   Judicial Administration          1,242,160             103,169 517,567             792,666               26,440
151   Judge Morris                      55,307                      5,057                      23,045                       20,476                             -                      34,831 37.02%                     4,115                      20,430                          46 0.23% 151   Judge Morris               58,852                 6,413 24,522               35,428                         -
152   Judge Boyett                      54,657                      4,637                      22,774                       20,832                             -                      33,825 38.11%                     4,156                      19,748                     1,084 5.49% 152   Judge Boyett               55,666                 4,419 23,194               31,635                      28
153   Judge Wilbanks                      54,707                      2,153                      22,795                       20,345                             -                      34,362 37.19%                     4,577                      19,129                     1,216 6.36% 153   Judge Adams               56,204                 4,112 23,418               36,486                         -
154   Judge Partain                      55,157                      4,117                      22,982                       19,853                             -                      35,304 35.99%                     5,003                      21,383                   (1,530) -7.16% 154   Judge Partain               58,058                 5,543 24,191               36,259                         -
155   Drug Court                              -                              -                                -                                 -                               -                               - #DIV/0!                           -                                -                             -   N/A 155   Drug Court             172,213               12,193 71,755             122,078                         -
180   Clerk of Superior Court                    866,719                    74,254                    361,133                     346,202                             -                    520,517 39.94%                   74,203                    326,028                   20,174 6.19% 180   Clerk of Superior Court          1,080,371               98,415 450,155             732,209                 6,568
200   District Attorney                 1,122,930                    97,286                    467,888                     420,417                   52,120 [2]                    650,393 42.08%                   86,245                    366,967                 105,570 28.77% 200   District Attorney          1,304,668             117,532 543,612             933,846             365,977
400   Magistrate Court                    960,034                    77,203                    400,014                     383,718                        669                    575,647 40.04%                   68,118                    344,218                   40,169 11.67% 400   Magistrate Court          1,077,986               91,087 449,161             713,087                 2,310
450   Probate Court                    482,563                    38,217                    201,068                     187,758                        602                    294,203 39.03%                   36,618                    184,629                     3,731 2.02% 450   Probate Court             600,575               55,281 250,240             420,214                    982
600   Juvenile Court                    925,281                    74,982                    385,534                     365,894                   62,279                    497,108 46.27%                   61,834                    339,544                   88,629 26.10% 600   Juvenile Court          1,214,916             108,143 506,215             803,460               25,043
800   Public Defender                    676,965                    54,533                    282,069                     260,150                   46,535                    370,280 45.30%                   56,416                    284,175                   22,510 7.92% 800   Public Defender             713,722               60,860 297,384             472,817             199,938
2 Total - Judicial                 5,806,496                  475,228                 2,419,373                  2,260,429                 207,828                   3,338,239 42.51%                 446,440                   2,144,944                 323,313 15.07% 2 Total - Judicial          7,635,391             667,167          3,181,413          5,130,185             627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                 6,544,988                  554,974                 2,727,078                  2,710,788                   47,792                 3,786,408 42.15%                 512,065                 2,470,305                 288,275 11.67% 300   Sheriff          7,123,494             651,785 2,968,123          4,811,137               43,852
326   Correctional Facility                 7,088,902                  563,794                 2,953,709                  2,866,952                 217,696                 4,004,254 43.51%                 538,763                 2,679,015                 405,633 15.14% 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                    142,574                      7,962                      59,406                       36,537                             -                    106,037 25.63%                     6,630                      30,145                     6,392 21.20% 700   Coroner             169,248               10,173 70,520               91,082                 1,735
910   Animal Control                    194,688                    16,400                      81,120                       79,922                             -                    114,766 41.05%                   15,127                      76,950                     2,972 3.86% 910   Animal Control             198,328               16,625 82,637             129,089                    945
920   Emergency Management                    197,033                    27,964                      82,097                       87,678                     4,255                    105,100 46.66%                   11,140                      70,089                   21,844 31.17% 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               14,468,185               1,196,094                 6,028,410                  5,906,877                 444,743                   8,116,565 43.90%              1,108,725                   5,451,504                 900,116 16.51% 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                 6,333,846                  564,849                 2,208,458 [3]                  2,188,622                   78,526                 4,066,698 35.79%                 443,508                 1,942,196                 324,952 16.73% 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                 6,333,846                  564,849                 2,208,458                  2,188,622                   78,526                   4,066,698 35.79%                 443,508                   1,942,196                 324,952 16.73% 4 Total - Public Works          6,901,615             608,665          2,875,673          4,460,509             370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[4]   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.                      22,000                      1,000                        9,167                         5,000                   11,167 [5]                        5,833 73.49%                     1,000                        5,000                   11,167 223.34% 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[6]   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                      45,000                         450                      18,750                         4,600                             -                      40,400 10.22%                   11,000                      35,000                 (30,400) -86.86% 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                    398,000                    28,950                    166,417                     148,084                 203,667                        46,249 88.38%                   39,500                      178,484                 173,267 97.08% 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                 1,010,122                    64,784                    420,884                     399,943                     7,549                    602,630 40.34%                   44,402                    325,961                   81,531 25.01% 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                 1,010,122                    64,784                    420,884                     399,943                     7,549                      602,630 40.34%                   44,402                      325,961                   81,531 25.01% 6 Total - Culture and Recreation          1,238,423               93,102             516,010             798,562               68,225 5,672,134
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                    111,358                    11,404                      46,399                       42,428                          89                      68,841 38.18%                     5,990                      32,214                   10,303 31.98% 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                    361,108                    29,759                    150,462                     144,311                             -                    216,797 39.96%                   27,160                    135,642                     8,669 6.39% 220   Inspection & Enforcement             608,154               42,043 253,398             308,881                    199
310   Dalton/Whitfield CDC                      90,000                      7,500                      37,500                       37,500                   52,500                               - 100.00%                     6,667                      33,333                   56,667 170.00% 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                    183,186                      5,187                      76,328                       29,725                             -                    153,461 16.23%                     4,201                      31,581                   (1,856) -5.88% 420   MPO             166,143                    397 69,226               74,895                         -
450   County Engineer Office                    588,029                    46,630                    245,012                     232,375                             -                    355,654 39.52%                   43,456                    181,162                   51,213 28.27% 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                    600,394                    23,450                    237,723                     237,722                 164,154                    198,518 66.94%                   24,679                    123,396                 278,480 225.68% 540&565   NW GA Trade & Conv. Center Authority             437,110               34,766 182,129             335,861               60,703
7 Total - Housing and Development                 1,989,943                  128,586                    816,701                     747,339                 244,743                      997,861 49.85%                 116,809                      560,606                 431,476 76.97% 7 Total - Housing and Development          2,187,277             162,457             911,365          1,332,550             113,560 10,741,282
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment                 1,600,960                            -                                -                                 -                               -                 1,600,960 0.00%                           -                                -                             -   N/A   Loan Payment  $         839,337                       -   349,724                       -                           -
  Interest Expense                    322,030                            -                                -                                 -                               -                    322,030 N/A                           -                                -                             -   N/A   Interest Expense  $           75,663               10,966 31,526               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             381,250               74,567                       -   5,337,771
OTHER FINANCING USES OTHER FINANCING USES          
  Greenhouse                              -                              -                                -                                 -                               -                               - 0.00%                           -                                -                             -   N/A   Greenhouse 0                       -   0                       -                           -
Use   E-911 Center                    180,702                    15,058                      75,293                       75,293                             -                    105,409 0.00%                           -                                -                     75,293 N/A Use   E-911 Center                       -                         -   0                       -                           -
Detail   Whitfield Transit Grant                    119,374                      9,948                      49,739                       49,739                             -                      69,635 41.67%                   15,600                      77,998                 (28,259) -36.23% 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                 1,020,838                    85,070                    425,349                     425,349                             -                    595,489 41.67%                 120,597                    602,987               (177,638) -29.46%   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                 1,320,914                  110,076                    550,381                     550,381                             -                      770,533 41.67%                 136,197                      680,985               (130,604) -19.18% 9   Total - Other Financing Uses          3,389,200             282,017          1,412,167          2,256,133                       -  
TOTAL EXPENDITURES  $           41,541,750  $           3,252,778  $           15,854,345  $            15,293,102  $          1,209,017    $           25,039,631 39.72%  $          2,900,190    $           14,247,018  $          2,255,101 15.83% TOTAL EXPENDITURES        46,853,567  $      3,991,506  $    19,522,320  $    30,033,164  $      1,956,741
         
Other Fin Uses                  130,909 x                     654,548 x
Entry Total               3,252,778                15,293,102
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                   (41,695)                17,072,214