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

---

[1]

Carol Roberts:
Equal to YTD until all is paid then equal to budget

[2]

Carol Roberts:
Add est DA contract for May

[3]

Carol Roberts:
Remove 5/12 of LMIG since it hasn't started yet

[4]

rhale:
Last Line of Transfers - Line 2000
$100,000 per Month

[5]

Carol Roberts:
Add encumbrance for Fam Supp Counc for Jan-May

[6]

rhale:
Last Line of Transfers - Line 2000
$100,000 per Month