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)

---

[1]

Carol Roberts:
Add Nov bill as an encumbrance.  Not paid until Dec.

[2]

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

[3]

Carol Roberts:
Added budget amendment from Oct

[4]

Carol Roberts:
Spread LMIG over 4 mths beginning July.  DeWayne is not using LMIG this year so PW will be underbudget.

[5]

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

[6]

Carol Roberts:
Add encumbrance that was deleted in error

[7]

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

[8]

Carol Roberts:
Adj for capital reimb

[9]

Carol Roberts:
Equal to actual

[10]

Carol Roberts:
Equal to actual

[11]

Carol Roberts:
Add encumb for bud amend to increase cap trfr for Kronos project