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 November 30, 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 15 vs 14   Budget Month Projected Actual Encumbered
GENERAL GOVERNMENT                   GENERAL GOVERNMENT          
310   Board of Commissioners   $                 353,591  $                 24,557  $                 324,125  $                  349,204  $                          -  $                     4,387 98.76%  $                10,212  $                 337,791                    11,413 3.38% 310   Board of Commissioners (HR & Admin)  $          793,047  $            61,355  $          726,960  $          467,911  $              1,596
400   Board of Elections and Registrar                     349,963                     25,126                     320,799                      279,335                      7,948                       62,680 82.09%                    35,617                     330,868                   (43,585) -13.17% 400   Board of Elections and Registrar              432,167                47,581 396,153              313,277                         -
510   Finance & Accounting                     600,054                     48,809                     550,050                      557,309                              -                       42,745 92.88%                    41,021                     502,429                    54,880 10.92% 510   Finance & Accounting              414,637                43,235 380,084              308,202                  4,129
520   General Administration (Contingency)                     770,300                             -                       706,108                                -                                -                     770,300 0.00%                            -                                 -                              -   N/A 520   General Administration (Contingency)              975,000                  4,233 893,750                  7,027                         -
530   Law                     200,000                     33,237                     183,333                      198,166                              -                         1,834 99.08%                    11,198                     169,474                    28,692 16.93% 530   Law              185,000                17,644 169,583              130,223                         -
535   Information Technologies                     952,622                     69,165                     873,237                      895,878                      3,750                       52,994 94.44%                    55,640                     835,244                    64,384 7.71% 535   Information Technologies           1,099,459                78,045 1,007,837              722,910                  2,836
540   Human Resources                     354,178                     25,411                     324,663                      287,028                         444                       66,706 81.17%                    29,309                     293,373                     (5,901) -2.01%
545   Tax Commissioner                  1,249,991                   105,865                  1,145,825                   1,181,027                         246                       68,718 94.50%                    83,291                  1,152,160                    29,113 2.53% 545   Tax Commissioner           1,315,350              125,828 1,205,738              928,624                  1,043
550   Tax Assessor                  1,301,097                   104,447                  1,192,672                   1,178,252                      1,232                     121,613 90.65%                    95,341                  1,154,859                    24,625 2.13% 550   Tax Assessor           1,432,237              123,189 1,312,884              941,709                     548
551   Board of Equalization                       14,250                       2,094                       13,063                        10,300                              -                         3,950 72.28%                      1,262                         6,632                      3,668 55.31% 551   Board of Equalization                14,000                       37 12,833                  3,812                         -
555   Risk Management                     435,000                     32,801                     398,750                      407,209                              -                       27,791 93.61%                    33,992                     389,090                    18,119 4.66% 555   Risk Management              500,000                43,527 458,333              329,171                         -
560   Audit                     103,500                             -                       103,500                      107,695                              -                       (4,195) 104.05%                            -                       103,475                      4,220 4.08% 560   Audit              103,500                       -   94,875                99,710                         -
565   Buildings & Grounds                  1,265,142                     94,640                  1,159,714                   1,090,514                      4,414                     170,214 86.55%                    88,526                  1,222,342                 (127,414) -10.42% 565   Buildings & Grounds           1,409,617              129,363 1,292,149              952,914                32,434
570   Communications                       31,626                       2,576                       28,991                        31,065                              -                            561 98.23%                      2,260                       30,067                         998 3.32% 570   Public Relations Services                32,107                     762 29,431                20,325                         -
595   General Administration Fees                       75,500                       6,319                       69,208                        69,267                              -                         6,233 91.74%                      6,272                       69,203                           64 0.09% 595   General Administration Fees                68,500                10,188 62,792                43,784                         -
  Indirect Cost Allocation                               -                               -                                 -                                  -                                -                                - N/A                            -                                 -                              -   N/A   Indirect Cost Allocation         (3,716,760)            (311,995) (3,407,030)         (2,451,940)
1 Total - General Government                  8,056,814                   575,047                  7,394,038                   6,642,249                    18,034                    1,396,531 82.67%                  493,941                    6,597,007                    63,276 0.96% 1 Total - General Government           5,057,861              372,992           4,636,373           2,817,659                42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                     555,208                     46,159                     508,941                      483,238                      1,975                       69,995 87.39%                    31,355                     487,045                     (1,832) -0.38% 100   Judicial Administration           1,242,160              103,169 1,138,647              792,666                26,440
151   Judge Morris                       55,307                       3,764                       50,698                        47,084                              -                         8,223 85.13%                      2,473                       44,128                      2,956 6.70% 151   Judge Morris                58,852                  6,413 53,948                35,428                         -
152   Judge Boyett                       54,757                       5,897                       50,194                        43,149                              -                       11,608 78.80%                      2,571                       48,850                     (5,701) -11.67% 152   Judge Boyett                55,666                  4,419 51,027                31,635                       28
153   Judge Wilbanks                       54,957                       3,103                       50,377                        44,060                           16                       10,881 80.20%                      2,006                       40,969                      3,107 7.58% 153   Judge Adams                56,204                  4,112 51,520                36,486                         -
154   Judge Partain                       55,807                       5,413                       51,156                        49,004                              -                         6,803 87.81%                      3,318                       47,097                      1,907 4.05% 154   Judge Partain                58,058                  5,543 53,220                36,259                         -
155   Drug Court                               -                               -                                 -                                  -                                -                                - #DIV/0!                      4,392                       63,083                   (63,083) -100.00% 155   Drug Court              172,213                12,193 157,862              122,078                         -
180   Clerk of Superior Court                     791,986                     63,145                     725,987                      723,477                              -                       68,509 91.35%                    51,960                     716,477                      7,000 0.98% 180   Clerk of Superior Court           1,080,371                98,415 990,340              732,209                  6,568
200   District Attorney                  1,084,612                     87,068                     994,228                      905,107                  152,443                       27,062 97.50%                    13,820                     759,467                  298,083 39.25% 200   District Attorney           1,304,668              117,532 1,195,946              933,846              365,977
400   Magistrate Court                     883,668                     78,767                     810,029                      795,176                         669                       87,823 90.06%                    59,928                     824,190                   (28,345) -3.44% 400   Magistrate Court           1,077,986                91,087 988,154              713,087                  2,310
450   Probate Court                     459,024                     35,579                     420,772                      405,186                           30                       53,808 88.28%                    30,673                     423,507                   (18,291) -4.32% 450   Probate Court              600,575                55,281 550,527              420,214                     982
600   Juvenile Court                     840,930                     65,498                     770,853                      746,594                      2,061                       92,275 89.03%                    58,198                     752,116                     (3,461) -0.46% 600   Juvenile Court           1,214,916              108,143 1,113,673              803,460                25,043
800   Public Defender                     755,662                     63,070                     692,690                      658,121                           40                       97,501 87.10%                    55,538                     618,052                    40,109 6.49% 800   Public Defender              713,722                60,860 654,245              472,817              199,938
2 Total - Judicial                  5,591,918                   457,463                  5,125,925                   4,900,196                  157,234                       534,488 90.44%                  316,232                    4,824,981                  232,449 4.82% 2 Total - Judicial           7,635,391              667,167           6,999,108           5,130,185              627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                  6,125,618                   492,694                  5,615,150                   5,617,983                    13,609                     494,026 91.94%                  388,865                  5,250,447                  381,145 7.26% 300   Sheriff           7,123,494              651,785 6,529,870           4,811,137                43,852
326   Correctional Facility                  6,798,653                   615,786                  6,232,099                   6,226,500                    56,377                     515,776 92.41%                  460,455                  5,743,309                  539,568 9.39% 326   Correctional Facility           5,375,939              544,990 4,927,944           3,654,301                79,973
500   Fire Department                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 500   Fire Department           4,694,910              411,758 4,303,668           3,172,958                23,973
600   Emergency Medical Services                     300,000                     25,000                     275,000                      275,000                              -                       25,000 91.67%                    25,000                     275,000                            -   0.00% 600   Emergency Medical Services              485,000                40,417 444,583              323,335              161,667
700   Coroner                     109,941                       5,479                     100,779                        65,798                              -                       44,143 59.85%                      4,394                       79,837                   (14,039) -17.58% 700   Coroner              169,248                10,173 155,144                91,082                  1,735
910   Animal Control                     185,315                     14,558                     169,872                      170,852                              -                       14,463 92.20%                    16,081                     148,058                    22,794 15.40% 910   Animal Control              198,328                16,625 181,801              129,089                     945
920   Emergency Management                     178,977                     12,238                     164,062                      144,005                      1,251                       33,721 81.16%                      8,994                     155,361                   (10,105) -6.50% 920   Emergency Management              160,803                11,335 147,403                98,087                  5,850
290   American Red Cross                               -                               -                                 -                                  -                                -                                - N/A                            -                                 -                              -   N/A 290   American Red Cross                  1,000                       -   917                       -                           -
3 Total - Public Safety                13,698,504                1,165,755                12,556,962                 12,500,138                    71,237                    1,127,129 91.77%                  903,789                  11,652,012                  919,363 7.89% 3 Total - Public Safety         18,208,722           1,687,083         16,691,329         12,279,989              317,995
PUBLIC WORKS PUBLIC WORKS          
200   Public Works                  6,130,504                   747,725                  5,619,629                   5,350,337                  145,562                     634,605 89.65%                  290,136                  5,917,601                 (421,702) -7.13% 200   Public Works           6,298,615              561,000 5,773,730           4,090,819              328,196
530   Solid Waste Disposal                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 530   Solid Waste Disposal              425,000                36,998 389,583              234,356                         -
970   Payments to Varnell/Cohutta/Tunnel Hill                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 970   Payments to Varnell/Cohutta/Tunnel Hill              178,000                10,667 163,167              135,334                42,667
4 Total - Public Works                  6,130,504                   747,725                  5,619,629                   5,350,337                  145,562                       634,605 89.65%                  290,136                    5,917,601                 (421,702) -7.13% 4 Total - Public Works           6,901,615              608,665           6,326,480           4,460,509              370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[1]   Health Department                     250,000                     20,833                     229,167                      229,167                              -                       20,833 91.67%                    20,833                     229,167                            -   0.00% 000   Health Department              950,000                79,167 870,833              633,333              316,667
110   Family Support Council / Greenhouse Adv.                       20,000                       1,000                       19,000                        19,000                              -                         1,000 95.00%                      1,000                       19,000                            -   0.00% 110   CASA Grant - Family Support Council                  5,400                       -   4,950                  7,000                         -
441   Family and Children Services                       80,000                       6,667                       73,333                        73,333                              -                         6,667 91.67%                      6,667                       73,333                            -   0.00% 441[2]   Family and Children Services              148,678                12,390 136,288                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                       -   917                     984                         -
452   Indigent Funeral Expense                       85,000                       5,000                       77,917                        85,000                              -                                - 100.00%                      5,000                       73,000                    12,000 16.44% 452   Indigent Funeral Expense                65,000                  3,000 59,583                39,000                         -
520   Senior Citizens                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 520   Senior Citizens              150,000                12,500 137,500              103,573                50,000
5 Total - Health and Welfare                     436,000                     33,500                     400,417                      407,484                              -                         28,516 93.46%                    33,500                       395,484                    12,000 3.03% 5 Total - Health and Welfare           1,320,078              107,057           1,210,072              883,010              416,226
CULTURE AND RECREATION CULTURE AND RECREATION          
120   Parks & Recreation Department                     935,032                     61,269                     857,113                      767,446                      2,650                     164,936 82.36%                    54,251                     774,393                     (4,297) -0.55% 120   Recreation Department           1,012,423                77,435 928,054              635,226                  5,558
510   Dalton Regional Library                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 510   Dalton Regional Library              226,000                15,667 207,167              163,336                62,667
6 Total - Culture and Recreation                     935,032                     61,269                     857,113                      767,446                      2,650                       164,936 82.36%                    54,251                       774,393                     (4,297) -0.55% 6 Total - Culture and Recreation           1,238,423                93,102           1,135,221              798,562                68,225 6,946,333
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                     111,384                     10,137                     102,102                        85,188                         458                       25,738 76.89%                      7,799                       84,706                         940 1.11% 130   County Extension Service              156,719                12,978 143,659                99,849                     253
140   State Forestry Service                         7,868                          656                         7,212                          7,212                              -                            656 91.66%                         656                         7,212                            -   0.00% 140   State Forestry Service                  3,600                       -   3,300                  1,545                         -
220   Inspection & Enforcement                     341,449                     26,858                     312,995                      303,299                              -                       38,150 88.83%                    25,988                     315,387                   (12,088) -3.83% 220   Inspection & Enforcement              608,154                42,043 557,475              308,881                     199
310   Dalton/Whitfield CDC                       80,000                       6,667                       73,333                        73,333                              -                         6,667 91.67%                      6,667                       73,333                            -   0.00% 310   Dalton/Whitfield CDC              177,138                17,164 162,377                24,160                         -
410   County Planner                       48,000                       4,000                       44,000                        44,000                              -                         4,000 91.67%                      4,000                       44,000                            -   0.00% 410   County Planner              163,262                  8,320 149,657              122,245                         -
420   MPO                     252,691                       4,522                     231,633                        85,275                              -                     167,416 33.75%                      4,358                       93,271                     (7,996) -8.57% 420   MPO              166,143                     397 152,298                74,895                         -
450   County Engineer Office                     519,434                     42,781                     476,148                      450,342                           89                       69,003 86.72%                    22,279                     296,183                  154,248 52.08% 450   County Engineer Office              315,901                33,918 289,576              259,346                     922
520   Dalton/Whitfield JDA                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 520   Dalton/Whitfield JDA              159,250                12,871 145,979              105,768                51,483
540&565   NW GA Trade & Conv. Center Authority                     541,655                     24,679                     496,517                      440,330                    14,417                       86,908 83.96%                    22,939                     524,356                   (69,609) -13.28% 540&565   NW GA Trade & Conv. Center Authority              437,110                34,766 400,684              335,861                60,703
7 Total - Housing and Development                  1,902,481                   120,300                  1,743,941                   1,488,979                    14,964                       398,538 79.05%                    94,686                    1,438,448                    65,495 4.55% 7 Total - Housing and Development           2,187,277              162,457           2,005,004           1,332,550              113,560 13,068,688
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment                  1,489,960                             -                    1,030,000                   1,059,836                              -                     430,124 71.13%                  319,801                  1,350,000                 (290,164) -21.49%   Loan Payment  $          839,337                       -   769,392                       -                           -
  Interest Expense                     492,404                             -                       245,870                      216,034                              -                     276,370 N/A                  110,752                     346,680                 (130,646) -37.68%   Interest Expense  $            75,663                10,966 69,358                74,567                         -
  TAN's                       55,000                             -                         50,417                        12,500                              -                       42,500 N/A                            -                                 -                      12,500 N/A
8 Total - Debt Service                  2,037,364                             -                    1,326,287                   1,288,370                              -                       748,994 0.00%                  430,553                    1,696,680                 (408,310) -24.07% 8 Total - Debt Service              915,000                10,966              838,750                74,567                       -   8,959,228
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                     171,595                      171,595                              -                       15,599 91.67%                    11,529                     126,817                    44,778 35.31% Detail   Whitfield Transit Grant                90,000                  7,500 82,500                60,000                         -
  Northwest Georgia Trade & Convention                               -                               -                                 -                                  -                                -                                - N/A                            -                                 -                              -   N/A   Northwest Georgia Trade & Convention              507,200                42,267 464,933              338,133                         -
  Juvenile Accountability Grant                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A   Juvenile Accountability Grant                  5,000                       -   4,583                       -                           -
  Capital Projects                  1,447,168                   120,597                  1,326,571                   1,326,571                              -                     120,597 91.67%                  129,370                  1,423,068                   (96,497) -6.78%   Capital Projects           2,787,000              232,250 2,554,750           1,858,000                         -
  5% Victim Witness Assistance Program                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A   5% Victim Witness Assistance Program                       -                         -   0                       -                           -
  Tunnel Hill TE Grant                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A   Urban/Comm Forestry Grant                       -                         -   0                       -                           -
  Scenic By-Way Grant                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A   Scenic By-Way Grant                       -                         -   0                       -                           -
9   Total - Other Financing Uses                  1,634,362                   136,197                  1,498,166                   1,498,166                              -                       136,196 91.67%                  140,899                    1,549,885                   (51,719) -3.34% 9   Total - Other Financing Uses           3,389,200              282,017           3,106,767           2,256,133                       -  
TOTAL EXPENDITURES  $            40,422,979  $            3,297,256  $            36,522,477  $             34,843,365  $              409,681    $              5,169,933 87.21%  $           2,757,987    $            34,846,491  $              406,555 1.17% TOTAL EXPENDITURES         46,853,567  $       3,991,506  $     42,949,103  $     30,033,164  $       1,956,741
         
Other Fin Uses                   157,030 x                   1,727,333 x
Entry Total                3,297,256                 34,843,365
Exp Status Rpt                3,211,083                 32,978,999    
Remove F/S Debt Svc                             -                     1,288,370
Book Debt Svc                             -                       (613,683)
Issuance Costs                             -                                  -  
                33,653,686
Rounding                    (86,173)                  (1,189,679)