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 September 30, 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  $                 19,514  $                 265,193  $                  286,885  $                          -  $                   66,706 81.13%  $                38,714  $                 261,818                    25,067 9.57% 310   Board of Commissioners (HR & Admin)  $          793,047  $            61,355  $          594,785  $          467,911  $              1,596
400   Board of Elections and Registrar                     349,963                     15,394                     262,472                      227,701                         380                     121,882 65.17%                    21,779                     268,228                   (40,147) -14.97% 400   Board of Elections and Registrar              432,167                47,581 324,125              313,277                         -
510   Finance & Accounting                     600,054                     36,073                     450,041                      441,552                              -                     158,502 73.59%                    47,011                     403,036                    38,516 9.56% 510   Finance & Accounting              414,637                43,235 310,978              308,202                  4,129
520   General Administration (Contingency)                     770,300                             -                       577,725                                -                                -                     770,300 0.00%                            -                                 -                              -   N/A 520   General Administration (Contingency)              975,000                  4,233 731,250                  7,027                         -
530   Law                     200,000                     17,286                     150,000                      164,581                              -                       35,419 82.29%                    20,500                     134,962                    29,619 21.95% 530   Law              185,000                17,644 138,750              130,223                         -
535   Information Technologies                     952,622                     62,238                     714,467                      742,436                      9,323                     200,863 78.91%                    67,892                     691,596                    60,163 8.70% 535   Information Technologies           1,099,459                78,045 824,594              722,910                  2,836
540   Human Resources                     354,178                     19,951                     265,634                      225,278                         444                     128,456 63.73%                    37,162                     236,120                   (10,398) -4.40%
545   Tax Commissioner                  1,249,991                     72,475                     937,493                      922,398                           60                     327,533 73.80%                  100,108                     929,558                     (7,100) -0.76% 545   Tax Commissioner           1,315,350              125,828 986,513              928,624                  1,043
550   Tax Assessor                  1,301,097                     74,601                     975,823                      935,993                         164                     364,940 71.95%                  101,382                     932,683                      3,474 0.37% 550   Tax Assessor           1,432,237              123,189 1,074,178              941,709                     548
551   Board of Equalization                       14,250                       2,076                       10,688                          7,889                              -                         6,361 55.36%                         212                         3,937                      3,952 100.38% 551   Board of Equalization                14,000                       37 10,500                  3,812                         -
555   Risk Management                     435,000                     37,802                     326,250                      340,008                              -                       94,992 78.16%                    37,526                     317,102                    22,906 7.22% 555   Risk Management              500,000                43,527 375,000              329,171                         -
560   Audit                     103,500                             -                       103,500                      107,695                              -                       (4,195) 104.05%                            -                       103,475                      4,220 4.08% 560   Audit              103,500                       -   77,625                99,710                         -
565   Buildings & Grounds                  1,265,142                     83,617                     948,857                      876,851                    11,372                     376,919 70.21%                  116,495                  1,010,916                 (122,693) -12.14% 565   Buildings & Grounds           1,409,617              129,363 1,057,213              952,914                32,434
570   Communications                       31,626                       2,225                       23,720                        24,718                              -                         6,908 78.16%                      2,584                       23,752                         966 4.07% 570   Public Relations Services                32,107                     762 24,080                20,325                         -
595   General Administration Fees                       75,500                       6,319                       56,625                        56,629                              -                       18,871 75.01%                      3,792                       56,658                          (29) -0.05% 595   General Administration Fees                68,500                10,188 51,375                43,784                         -
  Indirect Cost Allocation                               -                               -                                 -                                  -                                -                                - N/A                            -                                 -                              -   N/A   Indirect Cost Allocation         (3,716,760)            (311,995) (2,787,570)         (2,451,940)
1 Total - General Government                  8,056,814                   449,571                  6,068,486                   5,360,614                    21,743                    2,674,457 66.81%                  595,157                    5,373,841                      8,516 0.16% 1 Total - General Government           5,057,861              372,992           3,793,396           2,817,659                42,586
                  5,382,357
JUDICIAL JUDICIAL          
100   Judicial Administration                     555,208                     38,120                     416,406                      386,228                    12,462                     156,518 71.81%                    44,996                     399,149                        (459) -0.11% 100   Judicial Administration           1,242,160              103,169 931,620              792,666                26,440
151   Judge Morris                       55,307                       4,488                       41,480                        38,096                             5                       17,206 68.89%                      4,776                       35,941                      2,160 6.01% 151   Judge Morris                58,852                  6,413 44,139                35,428                         -
152   Judge Boyett                       54,757                       3,375                       41,068                        33,639                              -                       21,118 61.43%                      3,783                       37,769                     (4,130) -10.93% 152   Judge Boyett                55,666                  4,419 41,750                31,635                       28
153   Judge Wilbanks                       54,957                       3,150                       41,218                        35,457                           16                       19,484 64.55%                      3,673                       33,998                      1,475 4.34% 153   Judge Adams                56,204                  4,112 42,153                36,486                         -
154   Judge Partain                       55,807                       4,893                       41,855                        39,060                              -                       16,747 69.99%                      3,318                       38,277                         783 2.05% 154   Judge Partain                58,058                  5,543 43,544                36,259                         -
155   Drug Court                               -                               -                                 -                                  -                                -                                - #DIV/0!                      5,354                       52,094                   (52,094) -100.00% 155   Drug Court              172,213                12,193 129,160              122,078                         -
180   Clerk of Superior Court                     791,986                     46,533                     593,990                      577,650                              -                     214,336 72.94%                    60,677                     586,660                     (9,010) -1.54% 180   Clerk of Superior Court           1,080,371                98,415 810,278              732,209                  6,568
200   District Attorney                  1,084,612                     87,007                     813,459                      717,579                  224,244                     142,789 86.84%                    83,659                     660,473                  281,350 42.60% 200   District Attorney           1,304,668              117,532 978,501              933,846              365,977
400   Magistrate Court                     883,668                     52,306                     662,751                      622,023                      3,331                     258,314 70.77%                    71,404                     676,596                   (51,242) -7.57% 400   Magistrate Court           1,077,986                91,087 808,490              713,087                  2,310
450   Probate Court                     459,024                     27,481                     344,268                      320,876                           30                     138,118 69.91%                    38,804                     346,315                   (25,409) -7.34% 450   Probate Court              600,575                55,281 450,431              420,214                     982
600   Juvenile Court                     840,930                     50,176                     630,698                      596,296                    17,302                     227,332 72.97%                    72,775                     613,689                          (91) -0.01% 600   Juvenile Court           1,214,916              108,143 911,187              803,460                25,043
800   Public Defender                     755,662                     59,371                     566,747                      532,843                  137,709                       85,110 88.74%                    55,333                     506,606                  163,946 32.36% 800   Public Defender              713,722                60,860 535,292              472,817              199,938
2 Total - Judicial                  5,591,918                   376,900                  4,193,939                   3,899,747                  395,099                    1,297,072 76.80%                  448,552                    3,987,567                  307,279 7.71% 2 Total - Judicial           7,635,391              667,167           5,726,543           5,130,185              627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                  6,125,618                   366,486                  4,594,214                   4,467,096                    29,967                  1,628,555 73.41%                  456,520                  4,327,670                  169,393 3.91% 300   Sheriff           7,123,494              651,785 5,342,621           4,811,137                43,852
326   Correctional Facility                  6,798,653                   461,844                  5,098,990                   4,911,006                    73,578                  1,814,069 73.32%                  569,732                  4,672,192                  312,392 6.69% 326   Correctional Facility           5,375,939              544,990 4,031,954           3,654,301                79,973
500   Fire Department                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 500   Fire Department           4,694,910              411,758 3,521,183           3,172,958                23,973
600   Emergency Medical Services                     300,000                     25,000                     225,000                      225,000                    50,000                       25,000 91.67%                    25,000                     225,000                    50,000 22.22% 600   Emergency Medical Services              485,000                40,417 363,750              323,335              161,667
700   Coroner                     109,941                       3,861                       82,456                        54,716                              -                       55,225 49.77%                      6,188                       65,341                   (10,625) -16.26% 700   Coroner              169,248                10,173 126,936                91,082                  1,735
910   Animal Control                     185,315                     12,010                     138,986                      136,772                              -                       48,543 73.81%                    12,110                     113,583                    23,189 20.42% 910   Animal Control              198,328                16,625 148,746              129,089                     945
920   Emergency Management                     178,977                       8,158                     134,233                      115,588                      1,101                       62,288 65.20%                    11,515                     124,098                     (7,409) -5.97% 920   Emergency Management              160,803                11,335 120,602                98,087                  5,850
290   American Red Cross                               -                               -                                 -                                  -                                -                                - N/A                            -                                 -                              -   N/A 290   American Red Cross                  1,000                       -   750                       -                           -
3 Total - Public Safety                13,698,504                   877,359                10,273,878                   9,910,178                  154,646                    3,633,680 73.47%               1,081,065                    9,527,884                  536,940 5.64% 3 Total - Public Safety         18,208,722           1,687,083         13,656,542         12,279,989              317,995
PUBLIC WORKS PUBLIC WORKS          
200   Public Works                  6,130,504                   599,954                  4,597,878                   3,860,431                  632,300                  1,637,773 73.28%                  808,463                  5,042,509                 (549,778) -10.90% 200   Public Works           6,298,615              561,000 4,723,961           4,090,819              328,196
530   Solid Waste Disposal                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 530   Solid Waste Disposal              425,000                36,998 318,750              234,356                         -
970   Payments to Varnell/Cohutta/Tunnel Hill                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 970   Payments to Varnell/Cohutta/Tunnel Hill              178,000                10,667 133,500              135,334                42,667
4 Total - Public Works                  6,130,504                   599,954                  4,597,878                   3,860,431                  632,300                    1,637,773 73.28%                  808,463                    5,042,509                 (549,778) -10.90% 4 Total - Public Works           6,901,615              608,665           5,176,211           4,460,509              370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[1]   Health Department                     250,000                     20,833                     187,500                      187,500                    41,667                       20,833 91.67%                    20,833                     187,500                    41,667 22.22% 000   Health Department              950,000                79,167 712,500              633,333              316,667
110   Family Support Council / Greenhouse Adv.                       20,000                       1,000                       17,000                        17,000                      2,000                         1,000 95.00%                      1,000                       17,000                      2,000 11.76% 110   CASA Grant - Family Support Council                  5,400                       -   4,050                  7,000                         -
441   Family and Children Services                       80,000                       6,667                       60,000                        60,000                    13,333                         6,667 91.67%                      6,667                       60,000                    13,333 22.22% 441[2]   Family and Children Services              148,678                12,390 111,509                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                       -   750                     984                         -
452   Indigent Funeral Expense                       85,000                     10,000                       63,750                        73,000                              -                       12,000 85.88%                      9,000                       63,000                    10,000 15.87% 452   Indigent Funeral Expense                65,000                  3,000 48,750                39,000                         -
520   Senior Citizens                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 520   Senior Citizens              150,000                12,500 112,500              103,573                50,000
5 Total - Health and Welfare                     436,000                     38,500                     329,250                      338,484                    57,000                         40,516 90.71%                    37,500                       328,484                    67,000 20.40% 5 Total - Health and Welfare           1,320,078              107,057              990,059              883,010              416,226
CULTURE AND RECREATION CULTURE AND RECREATION          
120   Parks & Recreation Department                     935,032                     98,997                     701,274                      639,723                      3,558                     291,751 68.80%                  120,330                     647,440                     (4,159) -0.64% 120   Recreation Department           1,012,423                77,435 759,317              635,226                  5,558
510   Dalton Regional Library                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 510   Dalton Regional Library              226,000                15,667 169,500              163,336                62,667
6 Total - Culture and Recreation                     935,032                     98,997                     701,274                      639,723                      3,558                       291,751 68.80%                  120,330                       647,440                     (4,159) -0.64% 6 Total - Culture and Recreation           1,238,423                93,102              928,817              798,562                68,225 6,561,082
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                     111,384                       6,421                       83,538                        61,548                              -                       49,836 55.26%                      6,212                       68,575                     (7,027) -10.25% 130   County Extension Service              156,719                12,978 117,539                99,849                     253
140   State Forestry Service                         7,868                          656                         5,901                          5,901                              -                         1,967 75.00%                         656                         5,901                            -   0.00% 140   State Forestry Service                  3,600                       -   2,700                  1,545                         -
220   Inspection & Enforcement                     341,449                     19,375                     256,087                      239,506                              -                     101,943 70.14%                    28,142                     255,314                   (15,808) -6.19% 220   Inspection & Enforcement              608,154                42,043 456,116              308,881                     199
310   Dalton/Whitfield CDC                       80,000                       6,667                       60,000                        60,000                    13,333                         6,667 91.67%                      6,667                       60,000                    13,333 22.22% 310   Dalton/Whitfield CDC              177,138                17,164 132,854                24,160                         -
410   County Planner                       48,000                       4,000                       36,000                        36,000                      8,000                         4,000 91.67%                      4,000                       36,000                      8,000 22.22% 410   County Planner              163,262                  8,320 122,447              122,245                         -
420   MPO                     252,691                       3,044                     189,518                        73,509                              -                     179,182 29.09%                      6,920                       78,230                     (4,721) -6.03% 420   MPO              166,143                     397 124,607                74,895                         -
450   County Engineer Office                     519,434                     30,882                     389,576                      349,069                           89                     170,276 67.22%                    25,864                     242,002                  107,156 44.28% 450   County Engineer Office              315,901                33,918 236,926              259,346                     922
520   Dalton/Whitfield JDA                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 520   Dalton/Whitfield JDA              159,250                12,871 119,438              105,768                51,483
540&565   NW GA Trade & Conv. Center Authority                     541,655                     24,679                     406,241                      390,973                    49,359                     101,323 81.29%                  127,525                     474,059                   (33,727) -7.11% 540&565   NW GA Trade & Conv. Center Authority              437,110                34,766 327,833              335,861                60,703
7 Total - Housing and Development                  1,902,481                     95,724                  1,426,861                   1,216,506                    70,781                       615,194 67.66%                  205,986                    1,220,081                    67,206 5.51% 7 Total - Housing and Development           2,187,277              162,457           1,640,458           1,332,550              113,560 12,257,129
   
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                       -   629,503                       -                           -
  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 56,747                74,567                         -
  TAN's                       55,000                             -                         41,250                        12,500                              -                       42,500 N/A                            -                                 -                      12,500 N/A
8 Total - Debt Service                  2,037,364                             -                    1,317,120                   1,288,370                  115,139                       633,855 0.00%                            -                      1,266,127                  137,382 10.85% 8 Total - Debt Service              915,000                10,966              686,250                74,567                       -   8,482,148
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                     140,396                      140,396                              -                       46,798 75.00%                    11,529                     103,760                    36,636 35.31% Detail   Whitfield Transit Grant                90,000                  7,500 67,500                60,000                         -
  Northwest Georgia Trade & Convention                               -                               -                                 -                                  -                                -                                - N/A                            -                                 -                              -   N/A   Northwest Georgia Trade & Convention              507,200                42,267 380,400              338,133                         -
  Juvenile Accountability Grant                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A   Juvenile Accountability Grant                  5,000                       -   3,750                       -                           -
  Capital Projects                  1,447,168                   120,597                  1,085,376                   1,085,376                              -                     361,792 75.00%                  129,370                  1,164,329                   (78,953) -6.78%   Capital Projects           2,787,000              232,250 2,090,250           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                  1,225,772                   1,225,772                              -                       408,590 75.00%                  140,899                    1,268,089                   (42,317) -3.34% 9   Total - Other Financing Uses           3,389,200              282,017           2,541,900           2,256,133                       -  
TOTAL EXPENDITURES  $            40,422,979  $            2,673,202  $            30,134,457  $             27,739,825  $           1,450,266    $            11,232,888 72.21%  $           3,437,952    $            28,662,022  $              528,069 1.84% TOTAL EXPENDITURES         46,853,567  $       3,991,506  $     35,140,175  $     30,033,164  $       1,956,741
         
Other Fin Uses                   157,030 x                   1,413,272 x
Entry Total                2,673,202                 27,739,825
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                   537,881                   5,913,861