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, 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  $                 31,714  $                 296,893  $                  304,097  $                          -  $                   52,174 85.36%  $                37,763  $                 324,648                   (20,551) -6.33% 310   Board of Commissioners (HR & Admin)  $          793,047  $            61,355  $          660,873  $          467,911  $              1,596
400   Board of Elections and Registrar                     395,750                     33,397                     329,792                      297,346                              -                       98,404 75.13%                    26,507                     254,208                    43,138 16.97% 400   Board of Elections and Registrar              432,167                47,581 360,139              313,277                         -
510   Finance & Accounting                     667,398                     55,741                     556,165                      554,321                         663                     112,414 83.16%                    66,949                     508,500                    46,484 9.14% 510   Finance & Accounting              414,637                43,235 345,531              308,202                  4,129
520   General Administration (Contingency)                     409,772                             -                                 -                                  -                                -                     409,772 0.00%                            -                                 -                              -   N/A 520   General Administration (Contingency)              975,000                  4,233 812,500                  7,027                         -
530   Law                     200,000                     21,856                     166,667                      183,043                              -                       16,957 91.52%                         348                     164,929                    18,114 10.98% 530   Law              185,000                17,644 154,167              130,223                         -
535   Information Technologies                  1,043,297                     50,474                     869,414                      894,435                              -                     148,862 85.73%                    84,277                     826,713                    67,722 8.19% 535   Information Technologies           1,099,459                78,045 916,216              722,910                  2,836
540   Human Resources                     383,791                     27,012                     319,826                      261,590                              -                     122,201 68.16%                    36,338                     261,616                          (26) -0.01%
545   Tax Commissioner                  1,334,081                   128,763                  1,111,734                   1,107,170                           10                     226,901 82.99%                  152,764                  1,075,162                    32,018 2.98% 545   Tax Commissioner           1,315,350              125,828 1,096,125              928,624                  1,043
550   Tax Assessor                  1,369,473                   110,417                  1,141,228                   1,100,464                              -                     269,009 80.36%                  137,811                  1,073,804                    26,660 2.48% 550   Tax Assessor           1,432,237              123,189 1,193,531              941,709                     548
551   Board of Equalization                       15,206                       1,168                       12,672                          6,597                              -                         8,609 43.38%                         317                         8,206                     (1,609) -19.61% 551   Board of Equalization                14,000                       37 11,667                  3,812                         -
555   Risk Management                     442,000                   129,797                     368,333                      370,472                              - [1]                       71,528 83.82%                    34,399                     374,408                     (3,936) -1.05% 555   Risk Management              500,000                43,527 416,667              329,171                         -
560   Audit                     108,000                             -                       105,600 [2]                      105,600                              -                         2,400 97.78%                            -                       107,695                     (2,095) -1.95% 560   Audit              103,500                       -   86,250                99,710                         -
565   Buildings & Grounds                  1,347,402                     97,836                  1,122,835                   1,008,305                      7,419                     331,678 75.38%                  119,024                     995,874                    19,850 1.99% 565   Buildings & Grounds           1,409,617              129,363 1,174,681              952,914                32,434
570   Communications                       32,813                       2,488                       27,344                        28,320                              -                         4,493 86.31%                      3,771                       28,489                        (169) -0.59% 570   Public Relations Services                32,107                     762 26,756                20,325                         -
595   General Administration Fees                       76,000                       6,365                       63,333                        63,483                              -                       12,517 83.53%                      6,319                       62,948                         535 0.85% 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                  8,181,254                   697,028                  6,491,835                   6,285,243                      8,092                    1,887,919 76.92%                  706,587                    6,067,200                  226,135 3.73% 1 Total - General Government           5,057,861              372,992           4,214,884           2,817,659                42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                     552,176                     49,868                     460,147                      464,350                    14,077                       73,749 86.64%                    50,850                     437,078                    41,349 9.46% 100   Judicial Administration           1,242,160              103,169 1,035,133              792,666                26,440
151   Judge Morris                       55,307                       2,983                       46,089                        39,636                              -                       15,671 71.67%                      5,225                       43,321                     (3,685) -8.51% 151   Judge Morris                58,852                  6,413 49,043                35,428                         -
152   Judge Boyett                       54,657                       3,475                       45,548                        41,507                              -                       13,150 75.94%                      3,612                       37,252                      4,255 11.42% 152   Judge Boyett                55,666                  4,419 46,388                31,635                       28
153   Judge Wilbanks                       54,707                       4,438                       45,589                        43,094                              -                       11,613 78.77%                      5,499                       40,956                      2,138 5.22% 153   Judge Adams                56,204                  4,112 46,837                36,486                         -
154   Judge Partain                       55,157                       3,754                       45,964                        42,455                              -                       12,702 76.97%                      4,531                       43,590                     (1,135) -2.60% 154   Judge Partain                58,058                  5,543 48,382                36,259                         -
155   Drug Court                               -                               -                                 -                                  -                                -                                - N/A                            -                                 -                              -   N/A 155   Drug Court              172,213                12,193 143,511              122,078                         -
180   Clerk of Superior Court                     866,719                     68,994                     722,266                      714,415                              -                     152,304 82.43%                    82,682                     660,331                    54,084 8.19% 180   Clerk of Superior Court           1,080,371                98,415 900,309              732,209                  6,568
200   District Attorney                  1,122,930                   101,455                     935,775                      945,549                         205                     177,176 84.22%                  100,460                     818,038                  127,716 15.61% 200   District Attorney           1,304,668              117,532 1,087,223              933,846              365,977
400   Magistrate Court                     960,034                     78,667                     800,028                      749,660                      2,125                     208,249 78.31%                    94,386                     716,408                    35,377 4.94% 400   Magistrate Court           1,077,986                91,087 898,322              713,087                  2,310
450   Probate Court                     482,563                     38,379                     402,136                      374,958                              -                     107,605 77.70%                    48,731                     369,607                      5,351 1.45% 450   Probate Court              600,575                55,281 500,479              420,214                     982
600   Juvenile Court                     925,281                     77,398                     771,068                      749,430                    17,488 [3]                     158,363 82.88%                    84,800                     681,097                    85,821 12.60% 600   Juvenile Court           1,214,916              108,143 1,012,430              803,460                25,043
800   Public Defender                     676,965                     55,941                     564,138                      534,192                    13,296 [4]                     129,477 80.87%                    62,209                     595,052                   (47,564) -7.99% 800   Public Defender              713,722                60,860 594,768              472,817              199,938
2 Total - Judicial                  5,806,496                   485,352                  4,838,747                   4,699,246                    47,191                    1,060,059 81.74%                  542,985                    4,442,730                  303,707 6.84% 2 Total - Judicial           7,635,391              667,167           6,362,826           5,130,185              627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                  6,549,388                   572,111                  5,457,823                   5,527,918                    16,216                  1,005,254 84.65%                  658,193                  5,125,289                  418,845 8.17% 300   Sheriff           7,123,494              651,785 5,936,245           4,811,137                43,852
326   Correctional Facility                  7,098,902                   610,206                  5,915,752                   5,815,561                  102,820                  1,180,521 83.37%                  699,709                  5,610,714                  307,667 5.48% 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 [5]                                - 100.00%                    25,000                     250,000                    50,000 20.00% 600   Emergency Medical Services              485,000                40,417 404,167              323,335              161,667
700   Coroner                     142,574                       8,355                     118,812                        78,444                              -                       64,130 55.02%                      5,603                       60,319                    18,125 30.05% 700   Coroner              169,248                10,173 141,040                91,082                  1,735
910   Animal Control                     194,688                     15,536                     162,240                      159,077                              -                       35,611 81.71%                    19,522                     156,294                      2,783 1.78% 910   Animal Control              198,328                16,625 165,273              129,089                     945
920   Emergency Management                     215,573 [6]                     13,073                     179,644                      177,488                         200                       37,885 82.43%                    16,179                     131,767                    45,921 34.85% 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                14,501,125                1,244,281                12,084,271                 12,008,488                  169,236                    2,323,401 83.98%               1,424,206                  11,334,383                  843,341 7.44% 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                  6,333,846                   392,382                  5,450,463 [7]                   4,178,593                  152,327                  2,002,926 68.38%                  742,181                  4,602,612                 (271,692) -5.90% 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                  6,333,846                   392,382                  5,450,463                   4,178,593                  152,327                    2,002,926 68.38%                  742,181                    4,602,612                 (271,692) -5.90% 4 Total - Public Works           6,901,615              608,665           5,751,346           4,460,509              370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[8]   Health Department                     250,000                     20,833                     208,333                      208,333                    41,667 [9]                                - 100.00%                    20,833                     208,333                    41,667 20.00% 000   Health Department              950,000                79,167 791,667              633,333              316,667
110   Family Support Council / Greenhouse Adv.                       22,000                       1,000                       18,333                        15,000                      2,000 [10]                         5,000 77.27%                      1,000                       18,000                     (1,000) -5.56% 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 [11]                                - 100.00%                      6,667                       66,667                    13,333 20.00% 441[12]   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                       45,000                             -                         37,500                        10,100                              -                       34,900 22.44%                      7,000                       80,000                   (69,900) -87.38% 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                     398,000                     28,500                     331,833                      301,084                    57,000                         39,916 89.97%                    35,500                       373,984                   (15,900) -4.25% 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                  1,010,122                     59,018                     841,768                      750,508                      7,140                     252,474 75.01%                    66,453                     706,177                    51,471 7.29% 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                  1,010,122                     59,018                     841,768                      750,508                      7,140                       252,474 75.01%                    66,453                       706,177                    51,471 7.29% 6 Total - Culture and Recreation           1,238,423                93,102           1,032,019              798,562                68,225 6,975,469
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                     111,358                       6,697                       92,798                        71,824                              -                       39,534 64.50%                    13,503                       75,051                     (3,227) -4.30% 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                     361,108                     28,322                     300,923                      282,521                         112                       78,475 78.27%                    36,935                     276,441                      6,192 2.24% 220   Inspection & Enforcement              608,154                42,043 506,795              308,881                     199
310   Dalton/Whitfield CDC                       90,000                       7,500                       75,000                        75,000                    15,000 [13]                                - 100.00%                      6,667                       66,667                    23,333 35.00% 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                     183,186                       5,171                     152,655                        56,406                              -                     126,780 30.79%                      7,243                       80,753                   (24,347) -30.15% 420   MPO              166,143                     397 138,453                74,895                         -
450   County Engineer Office                     588,029                     59,425                     490,024                      489,881                              -                       98,148 83.31%                    58,491                     407,561                    82,320 20.20% 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                     600,394                     44,791                     381,739 [14]                      381,739                    46,901 [15]                     171,754 71.39%                    24,679                     415,652                    12,988 3.12% 540&565   NW GA Trade & Conv. Center Authority              437,110                34,766 364,258              335,861                60,703
7 Total - Housing and Development                  1,989,943                   156,562                  1,539,697                   1,403,928                    70,013                       516,002 74.07%                  152,174                    1,368,682                  105,259 7.69% 7 Total - Housing and Development           2,187,277              162,457           1,822,731           1,332,550              113,560 12,920,842
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment                  1,600,960                             -                    1,126,000 [16]                   1,126,000                              -                     474,960 70.33%                            -                    1,059,836                    66,164 6.24%   Loan Payment  $          839,337                       -   699,448                       -                           -
  Interest Expense                     322,030                             -                       161,209 [17]                      161,209                              -                     160,821 50.06%                            -                       216,034                   (54,825) -25.38%   Interest Expense  $            75,663                10,966 63,053                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              762,500                74,567                       -   8,303,440
OTHER FINANCING USES OTHER FINANCING USES          
  Greenhouse                               -                                 -                                -                                - 0.00%                            -                                 -                              -   N/A   Greenhouse 0                       -   0                       -                           -
Use   E-911 Center                     180,702                     15,059                     150,585                      150,585                              -                       30,117 0.00%                            -                                 -                    150,585 N/A Use   E-911 Center                        -                         -   0                       -                           -
Detail   Whitfield Transit Grant                     119,374                       9,948                       99,478                        99,478                              -                       19,896 83.33%                    15,600                     155,995                   (56,517) -36.23% 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                  1,065,838                     96,320                     888,198                      873,198                    15,000 [18]                     177,640 83.33%                  120,597                  1,205,973                 (317,775) -26.35%   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                  1,365,914                   121,327                  1,138,261                   1,123,261                    15,000                       227,653 83.33%                  136,197                    1,361,968                 (223,707) -16.43% 9   Total - Other Financing Uses           3,389,200              282,017           2,824,333           2,256,133                       -  
TOTAL EXPENDITURES  $            41,564,690  $            3,184,450  $            34,009,084  $             32,042,560  $              525,999    $              8,996,131 78.36%  $           3,806,283    $            31,546,106  $           1,022,453 3.24% TOTAL EXPENDITURES         46,853,567  $       3,991,506  $     39,044,639  $     30,033,164  $       1,956,741
         
Other Fin Uses                   142,160 x                   1,331,594 x
Entry Total                3,184,450                 32,042,560
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                     26,633                   1,614,965