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

---

[1]

Carol Roberts:
Add encumbrance for Jul-Sep premium.  Annual bill didn't post until Sep.

[2]

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

[3]

Carol Roberts:
Add encumbrance.  PO was cancelled in error.

[4]

Carol Roberts:
Add encumbrance.  PO was cancelled in error.

[5]

Carol Roberts:
Add encumbrance.  PO was cancelled in error.

[6]

Carol Roberts:
Added budget amendment from Oct

[7]

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

[8]

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

[9]

Carol Roberts:
Add encumbrance that was deleted in error

[10]

Carol Roberts:
Add encumbrance that was deleted in error

[11]

Carol Roberts:
Add encumbrance that was deleted in error

[12]

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

[13]

Carol Roberts:
Add encumbrance that was deleted in error

[14]

Carol Roberts:
Adj for capital reimb

[15]

Carol Roberts:
Add encumbrance that was deleted in error

[16]

Carol Roberts:
Equal to actual

[17]

Carol Roberts:
Equal to actual

[18]

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