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 October 31, 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  $                 37,763  $                 294,659  $                  324,648  $                          -  $                   28,943 91.81%  $                65,761  $                 327,579                     (2,931) -0.89% 310   Board of Commissioners (HR & Admin)  $          793,047  $            61,355  $          660,873  $          467,911  $              1,596
400   Board of Elections and Registrar                     349,963                     26,507                     291,636                      254,208                         469                       95,286 72.77%                    27,022                     295,250                   (40,573) -13.74% 400   Board of Elections and Registrar              432,167                47,581 360,139              313,277                         -
510   Finance & Accounting                     600,054                     66,949                     500,045                      508,500                              -                       91,554 84.74%                    58,372                     461,408                    47,092 10.21% 510   Finance & Accounting              414,637                43,235 345,531              308,202                  4,129
520   General Administration (Contingency)                     770,300                             -                       641,917                                -                                -                     770,300 0.00%                            -                                 -                              -   N/A 520   General Administration (Contingency)              975,000                  4,233 812,500                  7,027                         -
530   Law                     200,000                          348                     166,667                      164,929                              -                       35,071 82.46%                    23,314                     158,276                      6,653 4.20% 530   Law              185,000                17,644 154,167              130,223                         -
535   Information Technologies                     952,622                     84,277                     793,852                      826,713                      5,297                     120,612 87.34%                    88,009                     779,605                    52,405 6.72% 535   Information Technologies           1,099,459                78,045 916,216              722,910                  2,836
540   Human Resources                     354,178                     36,338                     295,148                      261,616                         444                       92,118 73.99%                    27,945                     264,064                     (2,004) -0.76%
545   Tax Commissioner                  1,249,991                   152,764                  1,041,659                   1,075,162                           60                     174,769 86.02%                  139,311                  1,068,869                      6,353 0.59% 545   Tax Commissioner           1,315,350              125,828 1,096,125              928,624                  1,043
550   Tax Assessor                  1,301,097                   137,811                  1,084,248                   1,073,804                           52                     227,241 82.53%                  126,836                  1,059,518                    14,338 1.35% 550   Tax Assessor           1,432,237              123,189 1,193,531              941,709                     548
551   Board of Equalization                       14,250                          317                       11,875                          8,206                              -                         6,044 57.59%                      1,433                         5,370                      2,836 52.81% 551   Board of Equalization                14,000                       37 11,667                  3,812                         -
555   Risk Management                     435,000                     34,399                     362,500                      374,408                              -                       60,592 86.07%                    37,996                     355,098                    19,310 5.44% 555   Risk Management              500,000                43,527 416,667              329,171                         -
560   Audit                     103,500                             -                       103,500                      107,695                              -                       (4,195) 104.05%                            -                       103,475                      4,220 4.08% 560   Audit              103,500                       -   86,250                99,710                         -
565   Buildings & Grounds                  1,265,142                   119,024                  1,054,285                      995,874                      9,732                     259,536 79.49%                  122,900                  1,133,816                 (128,210) -11.31% 565   Buildings & Grounds           1,409,617              129,363 1,174,681              952,914                32,434
570   Communications                       31,626                       3,771                       26,355                        28,489                              -                         3,137 90.08%                      4,055                       27,807                         682 2.45% 570   Public Relations Services                32,107                     762 26,756                20,325                         -
595   General Administration Fees                       75,500                       6,319                       62,917                        62,948                              -                       12,552 83.37%                      6,272                       62,930                           18 0.03% 595   General Administration Fees                68,500                10,188 57,083                43,784                         -
  Indirect Cost Allocation                               -                               -                                 -                                  -                                -                                - N/A                            -                                 -                              -   N/A   Indirect Cost Allocation         (3,716,760)            (311,995) (3,097,300)         (2,451,940)
1 Total - General Government                  8,056,814                   706,587                  6,731,262                   6,067,200                    16,054                    1,973,560 75.50%                  729,226                    6,103,065                   (19,811) -0.32% 1 Total - General Government           5,057,861              372,992           4,214,884           2,817,659                42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                     555,208                     50,850                     462,673                      437,078                    12,601                     105,529 80.99%                    56,541                     455,690                     (6,011) -1.32% 100   Judicial Administration           1,242,160              103,169 1,035,133              792,666                26,440
151   Judge Morris                       55,307                       5,225                       46,089                        43,321                              -                       11,986 78.33%                      5,713                       41,654                      1,667 4.00% 151   Judge Morris                58,852                  6,413 49,043                35,428                         -
152   Judge Boyett                       54,757                       3,612                       45,631                        37,252                              -                       17,505 68.03%                      8,510                       46,279                     (9,027) -19.51% 152   Judge Boyett                55,666                  4,419 46,388                31,635                       28
153   Judge Wilbanks                       54,957                       5,499                       45,798                        40,956                           16                       13,985 74.55%                      4,965                       38,962                      2,010 5.16% 153   Judge Adams                56,204                  4,112 46,837                36,486                         -
154   Judge Partain                       55,807                       4,531                       46,506                        43,590                              -                       12,217 78.11%                      5,502                       43,779                        (189) -0.43% 154   Judge Partain                58,058                  5,543 48,382                36,259                         -
155   Drug Court                               -                               -                                 -                                  -                                -                                - #DIV/0!                      6,596                       58,690                   (58,690) -100.00% 155   Drug Court              172,213                12,193 143,511              122,078                         -
180   Clerk of Superior Court                     791,986                     82,682                     659,988                      660,331                      4,440                     127,215 83.94%                    77,856                     664,517                         254 0.04% 180   Clerk of Superior Court           1,080,371                98,415 900,309              732,209                  6,568
200   District Attorney                  1,084,612                   100,460                     903,843                      818,038                  224,369                       42,205 96.11%                    85,174                     745,647                  296,760 39.80% 200   District Attorney           1,304,668              117,532 1,087,223              933,846              365,977
400   Magistrate Court                     883,668                     94,386                     736,390                      716,408                      1,176                     166,084 81.21%                    87,666                     764,261                   (46,677) -6.11% 400   Magistrate Court           1,077,986                91,087 898,322              713,087                  2,310
450   Probate Court                     459,024                     48,731                     382,520                      369,607                         689                       88,728 80.67%                    46,519                     392,834                   (22,538) -5.74% 450   Probate Court              600,575                55,281 500,479              420,214                     982
600   Juvenile Court                     840,930                     84,800                     700,775                      681,097                      3,542                     156,291 81.41%                    80,228                     693,917                     (9,278) -1.34% 600   Juvenile Court           1,214,916              108,143 1,012,430              803,460                25,043
800   Public Defender                     755,662                     62,209                     629,718                      595,052                           40                     160,570 78.75%                    55,909                     562,515                    32,577 5.79% 800   Public Defender              713,722                60,860 594,768              472,817              199,938
2 Total - Judicial                  5,591,918                   542,985                  4,659,932                   4,442,730                  246,873                       902,315 83.86%                  521,179                    4,508,745                  180,858 4.01% 2 Total - Judicial           7,635,391              667,167           6,362,826           5,130,185              627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                  6,125,618                   658,193                  5,104,682                   5,125,289                    29,396                     970,933 84.15%                  533,912                  4,861,582                  293,103 6.03% 300   Sheriff           7,123,494              651,785 5,936,245           4,811,137                43,852
326   Correctional Facility                  6,798,653                   699,709                  5,665,544                   5,610,714                    92,208                  1,095,731 83.88%                  610,662                  5,282,854                  420,068 7.95% 326   Correctional Facility           5,375,939              544,990 4,479,949           3,654,301                79,973
500   Fire Department                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 500   Fire Department           4,694,910              411,758 3,912,425           3,172,958                23,973
600   Emergency Medical Services                     300,000                     25,000                     250,000                      250,000                              -                       50,000 83.33%                    25,000                     250,000                            -   0.00% 600   Emergency Medical Services              485,000                40,417 404,167              323,335              161,667
700   Coroner                     109,941                       5,603                       91,618                        60,319                              -                       49,622 54.86%                    10,101                       75,442                   (15,123) -20.05% 700   Coroner              169,248                10,173 141,040                91,082                  1,735
910   Animal Control                     185,315                     19,522                     154,429                      156,294                              -                       29,021 84.34%                    18,395                     131,977                    24,317 18.43% 910   Animal Control              198,328                16,625 165,273              129,089                     945
920   Emergency Management                     178,977                     16,179                     149,148                      131,767                      1,101                       46,109 74.24%                    22,269                     146,367                   (13,499) -9.22% 920   Emergency Management              160,803                11,335 134,003                98,087                  5,850
290   American Red Cross                               -                               -                                 -                                  -                                -                                - N/A                            -                                 -                              -   N/A 290   American Red Cross                  1,000                       -   833                       -                           -
3 Total - Public Safety                13,698,504                1,424,206                11,415,420                 11,334,383                  122,705                    2,241,416 83.64%               1,220,339                  10,748,222                  708,866 6.60% 3 Total - Public Safety         18,208,722           1,687,083         15,173,935         12,279,989              317,995
PUBLIC WORKS PUBLIC WORKS          
200   Public Works                  6,130,504                   742,181                  5,108,753                   4,602,612                  403,530                  1,124,362 81.66%                  584,956                  5,627,465                 (621,323) -11.04% 200   Public Works           6,298,615              561,000 5,248,846           4,090,819              328,196
530   Solid Waste Disposal                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 530   Solid Waste Disposal              425,000                36,998 354,167              234,356                         -
970   Payments to Varnell/Cohutta/Tunnel Hill                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 970   Payments to Varnell/Cohutta/Tunnel Hill              178,000                10,667 148,333              135,334                42,667
4 Total - Public Works                  6,130,504                   742,181                  5,108,753                   4,602,612                  403,530                    1,124,362 81.66%                  584,956                    5,627,465                 (621,323) -11.04% 4 Total - Public Works           6,901,615              608,665           5,751,346           4,460,509              370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[1]   Health Department                     250,000                     20,833                     208,333                      208,333                              -                       41,667 83.33%                    20,833                     208,333                            -   0.00% 000   Health Department              950,000                79,167 791,667              633,333              316,667
110   Family Support Council / Greenhouse Adv.                       20,000                       1,000                       18,000                        18,000                              -                         2,000 90.00%                      1,000                       18,000                            -   0.00% 110   CASA Grant - Family Support Council                  5,400                       -   4,500                  7,000                         -
441   Family and Children Services                       80,000                       6,667                       66,667                        66,667                              -                       13,333 83.33%                      6,667                       66,667                            -   0.00% 441[2]   Family and Children Services              148,678                12,390 123,898                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                       -   833                     984                         -
452   Indigent Funeral Expense                       85,000                       7,000                       70,833                        80,000                              -                         5,000 94.12%                      5,000                       68,000                    12,000 17.65% 452   Indigent Funeral Expense                65,000                  3,000 54,167                39,000                         -
520   Senior Citizens                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 520   Senior Citizens              150,000                12,500 125,000              103,573                50,000
5 Total - Health and Welfare                     436,000                     35,500                     364,833                      373,984                              -                         62,016 85.78%                    33,500                       361,984                    12,000 3.32% 5 Total - Health and Welfare           1,320,078              107,057           1,100,065              883,010              416,226
CULTURE AND RECREATION CULTURE AND RECREATION          
120   Parks & Recreation Department                     935,032                     66,453                     779,193                      706,177                      3,623                     225,232 75.91%                    72,703                     720,143                   (10,343) -1.44% 120   Recreation Department           1,012,423                77,435 843,686              635,226                  5,558
510   Dalton Regional Library                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 510   Dalton Regional Library              226,000                15,667 188,333              163,336                62,667
6 Total - Culture and Recreation                     935,032                     66,453                     779,193                      706,177                      3,623                       225,232 75.91%                    72,703                       720,143                   (10,343) -1.44% 6 Total - Culture and Recreation           1,238,423                93,102           1,032,019              798,562                68,225 6,728,551
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                     111,384                     13,503                       92,820                        75,051                              -                       36,333 67.38%                      8,332                       76,907                     (1,856) -2.41% 130   County Extension Service              156,719                12,978 130,599                99,849                     253
140   State Forestry Service                         7,868                          656                         6,557                          6,557                              -                         1,311 83.34%                         656                         6,557                            -   0.00% 140   State Forestry Service                  3,600                       -   3,000                  1,545                         -
220   Inspection & Enforcement                     341,449                     36,935                     284,541                      276,441                              -                       65,008 80.96%                    34,085                     289,399                   (12,958) -4.48% 220   Inspection & Enforcement              608,154                42,043 506,795              308,881                     199
310   Dalton/Whitfield CDC                       80,000                       6,667                       66,667                        66,667                              -                       13,333 83.33%                      6,667                       66,667                            -   0.00% 310   Dalton/Whitfield CDC              177,138                17,164 147,615                24,160                         -
410   County Planner                       48,000                       4,000                       40,000                        40,000                      8,000                                - 100.00%                      4,000                       40,000                      8,000 20.00% 410   County Planner              163,262                  8,320 136,052              122,245                         -
420   MPO                     252,691                       7,243                     210,576                        80,753                              -                     171,938 31.96%                    10,682                       88,913                     (8,160) -9.18% 420   MPO              166,143                     397 138,453                74,895                         -
450   County Engineer Office                     519,434                     58,491                     432,862                      407,561                           89                     111,784 78.48%                    31,902                     273,905                  133,745 48.83% 450   County Engineer Office              315,901                33,918 263,251              259,346                     922
520   Dalton/Whitfield JDA                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 520   Dalton/Whitfield JDA              159,250                12,871 132,708              105,768                51,483
540&565   NW GA Trade & Conv. Center Authority                     541,655                     24,679                     451,379                      415,652                    28,833                       97,170 82.06%                    27,359                     501,417                   (56,932) -11.35% 540&565   NW GA Trade & Conv. Center Authority              437,110                34,766 364,258              335,861                60,703
7 Total - Housing and Development                  1,902,481                   152,174                  1,585,401                   1,368,682                    36,922                       496,877 73.88%                  123,683                    1,343,765                    61,839 4.60% 7 Total - Housing and Development           2,187,277              162,457           1,822,731           1,332,550              113,560 12,690,406
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment                  1,489,960                             -                    1,030,000                   1,059,836                    94,960                     335,164 77.51%                            -                    1,030,199                  124,597 12.09%   Loan Payment  $          839,337                       -   699,448                       -                           -
  Interest Expense                     492,404                             -                       245,870                      216,034                    20,179                     256,191 N/A                            -                       235,928                         285 0.12%   Interest Expense  $            75,663                10,966 63,053                74,567                         -
  TAN's                       55,000                             -                         45,833                        12,500                              -                       42,500 N/A                            -                                 -                      12,500 N/A
8 Total - Debt Service                  2,037,364                             -                    1,321,703                   1,288,370                  115,139                       633,855 0.00%                            -                      1,266,127                  137,382 10.85% 8 Total - Debt Service              915,000                10,966              762,500                74,567                       -   8,562,981
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                     155,995                      155,995                              -                       31,199 83.33%                    11,529                     115,288                    40,707 35.31% Detail   Whitfield Transit Grant                90,000                  7,500 75,000                60,000                         -
  Northwest Georgia Trade & Convention                               -                               -                                 -                                  -                                -                                - N/A                            -                                 -                              -   N/A   Northwest Georgia Trade & Convention              507,200                42,267 422,667              338,133                         -
  Juvenile Accountability Grant                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A   Juvenile Accountability Grant                  5,000                       -   4,167                       -                           -
  Capital Projects                  1,447,168                   120,597                  1,205,973                   1,205,973                              -                     241,195 83.33%                  129,370                  1,293,698                   (87,725) -6.78%   Capital Projects           2,787,000              232,250 2,322,500           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                  1,361,968                   1,361,968                              -                       272,394 83.33%                  140,899                    1,408,986                   (47,018) -3.34% 9   Total - Other Financing Uses           3,389,200              282,017           2,824,333           2,256,133                       -  
TOTAL EXPENDITURES  $            40,422,979  $            3,806,283  $            33,328,465  $             31,546,106  $              944,846    $              7,932,027 80.38%  $           3,426,485    $            32,088,502  $              402,450 1.25% TOTAL EXPENDITURES         46,853,567  $       3,991,506  $     39,044,639  $     30,033,164  $       1,956,741
         
Other Fin Uses                   157,030 x                   1,570,301 x
Entry Total                3,806,283                 31,546,106
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                  (595,200)                   2,107,580