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, 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   $                 356,271  $                 31,417  $                 326,582  $                  335,514  $                          -  $                   20,757 94.17%  $                24,557  $                 349,204                   (13,690) -3.92% 310   Board of Commissioners (HR & Admin)  $          793,047  $            61,355  $          726,960  $          467,911  $              1,596
400   Board of Elections and Registrar                     395,750                     44,852                     362,771                      342,199                              -                       53,551 86.47%                    25,126                     279,335                    62,864 22.50% 400   Board of Elections and Registrar              432,167                47,581 396,153              313,277                         -
510   Finance & Accounting                     667,398                     52,939                     611,782                      607,260                         463                       59,675 91.06%                    48,809                     557,309                    50,414 9.05% 510   Finance & Accounting              414,637                43,235 380,084              308,202                  4,129
520   General Administration (Contingency)                     409,772                             -                                 -                                  -                                -                     409,772 0.00%                            -                                 -                              -   N/A 520   General Administration (Contingency)              975,000                  4,233 893,750                  7,027                         -
530   Law                     200,000                             -                       183,333                      183,043                    18,500 [1]                       (1,543) 100.77%                    33,237                     198,166                      3,377 1.70% 530   Law              185,000                17,644 169,583              130,223                         -
535   Information Technologies                  1,043,297                     50,272                     956,356                      944,706                              -                       98,591 90.55%                    69,165                     895,878                    48,828 5.45% 535   Information Technologies           1,099,459                78,045 1,007,837              722,910                  2,836
540   Human Resources                     383,791                     24,262                     351,808                      285,852                              -                       97,939 74.48%                    25,411                     287,028                     (1,176) -0.41%
545   Tax Commissioner                  1,334,081                   106,609                  1,222,908                   1,213,779                           10                     120,292 90.98%                  105,865                  1,181,027                    32,762 2.77% 545   Tax Commissioner           1,315,350              125,828 1,205,738              928,624                  1,043
550   Tax Assessor                  1,369,473                   113,298                  1,255,350                   1,213,762                              -                     155,711 88.63%                  104,447                  1,178,252                    35,510 3.01% 550   Tax Assessor           1,432,237              123,189 1,312,884              941,709                     548
551   Board of Equalization                       15,206                          630                       13,939                          7,227                              -                         7,979 47.53%                      2,094                       10,300                     (3,073) -29.83% 551   Board of Equalization                14,000                       37 12,833                  3,812                         -
555   Risk Management                     442,000                     42,693                     405,167                      413,164                              -                       28,836 93.48%                    32,801                     407,209                      5,955 1.46% 555   Risk Management              500,000                43,527 458,333              329,171                         -
560   Audit                     108,000                             -                       108,000 [2]                      105,600                              -                         2,400 97.78%                            -                       107,695                     (2,095) -1.95% 560   Audit              103,500                       -   94,875                99,710                         -
565   Buildings & Grounds                  1,347,402                     95,790                  1,235,119                   1,104,095                      3,765                     239,542 82.22%                    94,640                  1,090,514                    17,346 1.59% 565   Buildings & Grounds           1,409,617              129,363 1,292,149              952,914                32,434
570   Communications                       32,813                       3,410                       30,079                        31,730                              -                         1,083 96.70%                      2,576                       31,065                         665 2.14% 570   Public Relations Services                32,107                     762 29,431                20,325                         -
595   General Administration Fees                       76,000                       6,365                       69,667                        69,847                              -                         6,153 91.90%                      6,319                       69,267                         580 0.84% 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                  8,181,254                   572,537                  7,132,859                   6,857,778                    22,738                    1,300,738 84.10%                  575,047                    6,642,249                  238,267 3.59% 1 Total - General Government           5,057,861              372,992           4,636,373           2,817,659                42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                     552,176                     44,602                     506,161                      508,953                              -                       43,223 92.17%                    46,159                     483,238                    25,715 5.32% 100   Judicial Administration           1,242,160              103,169 1,138,647              792,666                26,440
151   Judge Morris                       55,307                       5,589                       50,698                        45,225                         134                         9,948 82.01%                      3,764                       47,084                     (1,725) -3.66% 151   Judge Morris                58,852                  6,413 53,948                35,428                         -
152   Judge Boyett                       54,657                       3,824                       50,102                        45,332                         860                         8,465 84.51%                      5,897                       43,149                      3,043 7.05% 152   Judge Boyett                55,666                  4,419 51,027                31,635                       28
153   Judge Wilbanks                       54,707                       3,639                       50,148                        46,733                              -                         7,974 85.42%                      3,103                       44,060                      2,673 6.07% 153   Judge Adams                56,204                  4,112 51,520                36,486                         -
154   Judge Partain                       55,157                       4,498                       50,561                        46,954                              -                         8,203 85.13%                      5,413                       49,004                     (2,050) -4.18% 154   Judge Partain                58,058                  5,543 53,220                36,259                         -
155   Drug Court                               -                               -                                 -                                  -                                -                                - N/A                            -                                 -                              -   N/A 155   Drug Court              172,213                12,193 157,862              122,078                         -
180   Clerk of Superior Court                     866,719                     58,292                     794,492                      772,708                              -                       94,011 89.15%                    63,145                     723,477                    49,231 6.80% 180   Clerk of Superior Court           1,080,371                98,415 990,340              732,209                  6,568
200   District Attorney                  1,122,930                     91,703                  1,029,353                   1,037,252                           45                       85,633 92.37%                    87,068                     905,107                  132,190 14.60% 200   District Attorney           1,304,668              117,532 1,195,946              933,846              365,977
400   Magistrate Court                     960,034                     71,945                     880,031                      821,605                      1,461                     136,968 85.73%                    78,767                     795,176                    27,890 3.51% 400   Magistrate Court           1,077,986                91,087 988,154              713,087                  2,310
450   Probate Court                     482,563                     39,208                     442,349                      414,166                      1,950                       66,447 86.23%                    35,579                     405,186                    10,930 2.70% 450   Probate Court              600,575                55,281 550,527              420,214                     982
600   Juvenile Court                     925,281                     73,319                     848,174                      822,749                         125                     102,407 88.93%                    65,498                     746,594                    76,280 10.22% 600   Juvenile Court           1,214,916              108,143 1,113,673              803,460                25,043
800   Public Defender                     676,965                     62,931                     620,551                      597,123                           25                       79,817 88.21%                    63,070                     658,121                   (60,973) -9.26% 800   Public Defender              713,722                60,860 654,245              472,817              199,938
2 Total - Judicial                  5,806,496                   459,550                  5,322,621                   5,158,800                      4,600                       643,096 88.92%                  457,463                    4,900,196                  263,204 5.37% 2 Total - Judicial           7,635,391              667,167           6,999,108           5,130,185              627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                  6,549,388                   538,724                  6,003,606                   6,066,642                    15,479                     467,267 92.87%                  492,694                  5,617,983                  464,138 8.26% 300   Sheriff           7,123,494              651,785 6,529,870           4,811,137                43,852
326   Correctional Facility                  7,098,902                   579,815                  6,507,327                   6,395,376                  118,714                     584,812 91.76%                  615,786                  6,226,500                  287,590 4.62% 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                     142,574                       8,797                     130,693                        87,241                              -                       55,333 61.19%                      5,479                       65,798                    21,443 32.59% 700   Coroner              169,248                10,173 155,144                91,082                  1,735
910   Animal Control                     194,688                     16,383                     178,464                      175,460                              -                       19,228 90.12%                    14,558                     170,852                      4,608 2.70% 910   Animal Control              198,328                16,625 181,801              129,089                     945
920   Emergency Management                     215,573 [3]                     12,902                     197,609                      190,390                         400                       24,783 88.50%                    12,238                     144,005                    46,785 32.49% 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                14,501,125                1,181,621                13,292,698                 13,190,109                  134,593                    1,176,423 91.89%               1,165,755                  12,500,138                  824,564 6.60% 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                  6,333,846                   269,449                  5,892,154 [4]                   4,448,042                  162,192                  1,723,612 72.79%                  747,725                  5,350,337                 (740,103) -13.83% 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                  6,333,846                   269,449                  5,892,154                   4,448,042                  162,192                    1,723,612 72.79%                  747,725                    5,350,337                 (740,103) -13.83% 4 Total - Public Works           6,901,615              608,665           6,326,480           4,460,509              370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[5]   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.                       22,000                       1,000                       20,167                        16,000                      5,000 [6]                         1,000 95.45%                      1,000                       19,000                      2,000 10.53% 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[7]   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                       45,000                       1,350                       41,250                        11,450                              -                       33,550 25.44%                      5,000                       85,000                   (73,550) -86.53% 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                     398,000                     29,850                     364,917                      330,934                      5,000                         62,066 84.41%                    33,500                       407,484                   (71,550) -17.56% 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                  1,010,122                     75,385                     925,945                      825,893                      1,698                     182,531 81.93%                    61,269                     767,446                    60,145 7.84% 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                  1,010,122                     75,385                     925,945                      825,893                      1,698                       182,531 81.93%                    61,269                       767,446                    60,145 7.84% 6 Total - Culture and Recreation           1,238,423                93,102           1,135,221              798,562                68,225 7,243,974
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                     111,358                       6,220                     102,078                        78,044                              -                       33,314 70.08%                    10,137                       85,188                     (7,144) -8.39% 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                     361,108                     28,380                     331,016                      311,201                         112                       49,795 86.21%                    26,858                     303,299                      8,014 2.64% 220   Inspection & Enforcement              608,154                42,043 557,475              308,881                     199
310   Dalton/Whitfield CDC                       90,000                       7,500                       82,500                        82,500                              -                         7,500 91.67%                      6,667                       73,333                      9,167 12.50% 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                     183,186                       5,143                     167,921                        61,549                              -                     121,637 33.60%                      4,522                       85,275                   (23,726) -27.82% 420   MPO              166,143                     397 152,298                74,895                         -
450   County Engineer Office                     588,029                     56,898                     539,027                      546,779                             5                       41,245 92.99%                    42,781                     450,342                    96,442 21.42% 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                     600,394                     24,451                     405,190 [8]                      405,190                              -                     195,204 67.49%                    24,679                     440,330                   (35,140) -7.98% 540&565   NW GA Trade & Conv. Center Authority              437,110                34,766 400,684              335,861                60,703
7 Total - Housing and Development                  1,989,943                   133,248                  1,678,943                   1,536,475                         117                       453,351 77.22%                  120,300                    1,488,979                    47,613 3.20% 7 Total - Housing and Development           2,187,277              162,457           2,005,004           1,332,550              113,560 13,249,824
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment                  1,600,960                             -                    1,126,000 [9]                   1,126,000                              -                     474,960 70.33%                            -                    1,059,836                    66,164 6.24%   Loan Payment  $          839,337                       -   769,392                       -                           -
  Interest Expense                     322,030                             -                       161,209 [10]                      161,209                              -                     160,821 50.06%                            -                       216,034                   (54,825) -25.38%   Interest Expense  $            75,663                10,966 69,358                74,567                         -
  TAN's                       55,000                             -                           5,000                          5,000                              -                       50,000 9.09%                            -                         12,500                     (7,500) -60.00%
8 Total - Debt Service                  1,977,990                             -                    1,292,209                   1,292,209                              -                       685,781 65.33%                            -                      1,288,370                      3,839 0.30% 8 Total - Debt Service              915,000                10,966              838,750                74,567                       -   8,379,690
OTHER FINANCING USES OTHER FINANCING USES          
  Greenhouse                               -                                 -                                -                                - 0.00%                            -                                 -                              -   N/A   Greenhouse 0                       -   0                       -                           -
Use   E-911 Center                     180,702                     15,059                     165,644                      165,644                              -                       15,058 0.00%                            -                                 -                    165,644 N/A Use   E-911 Center                        -                         -   0                       -                           -
Detail   Whitfield Transit Grant                     119,374                       9,948                     109,426                      109,426                              -                         9,948 91.67%                    15,600                     171,595                   (62,169) -36.23% 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                  1,065,838                     96,320                     977,018                      969,518                      7,500 [11]                       88,820 91.67%                  120,597                  1,326,571                 (349,553) -26.35%   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                  1,365,914                   121,327                  1,252,088                   1,244,588                      7,500                       113,826 91.67%                  136,197                    1,498,166                 (246,078) -16.43% 9   Total - Other Financing Uses           3,389,200              282,017           3,106,767           2,256,133                       -  
TOTAL EXPENDITURES  $            41,564,690  $            2,842,967  $            37,154,433  $             34,884,828  $              338,438    $              6,341,424 84.74%  $           3,297,256    $            34,843,365  $              379,901 1.09% TOTAL EXPENDITURES         46,853,567  $       3,991,506  $     42,949,103  $     30,033,164  $       1,956,741
         
Other Fin Uses                   142,160 x                   1,473,755 x
Entry Total                2,842,967                 34,884,828
Exp Status Rpt                3,211,083                 32,978,999    
Remove F/S Debt Svc                             -                     1,292,209
Book Debt Svc                             -                       (613,683)
Issuance Costs                             -                                  -  
                33,657,525
Rounding                   368,116                  (1,227,303)