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, 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		$                 26,841		$                 267,203		$                  272,382		$                          -		$                   83,889		76.45%		$                19,514		$                 286,885		(14,503)	-5.06%	310	Board of Commissioners (HR & Admin)	$          793,047		$            61,355		$          594,785		$          467,911		$              1,596
400	Board of Elections and Registrar	395,750		22,304		296,813		263,949		366		131,435		66.79%		15,394		227,701		36,614	16.08%	400	Board of Elections and Registrar	432,167		47,581		324,125		313,277		-
510	Finance & Accounting	667,398		55,080		500,549		498,580		-		168,818		74.71%		36,073		441,552		57,028	12.92%	510	Finance & Accounting	414,637		43,235		310,978		308,202		4,129
520	General Administration (Contingency)	409,772		-		-		-		-		409,772		0.00%		-		-		-	N/A	520	General Administration (Contingency)	975,000		4,233		731,250		7,027		-
530	Law	200,000		19,582		150,000		161,187		-		38,813		80.59%		17,286		164,581		(3,394)	-2.06%	530	Law	185,000		17,644		138,750		130,223		-
535	Information Technologies	1,043,297		158,165		782,473		843,960		-		199,337		80.89%		62,238		742,436		101,524	13.67%	535	Information Technologies	1,099,459		78,045		824,594		722,910		2,836
540	Human Resources	383,791		27,236		287,843		234,577		934		148,280		61.36%		19,951		225,278		10,233	4.54%
545	Tax Commissioner	1,334,081		106,679		1,000,561		978,407		10		355,664		73.34%		72,475		922,398		56,019	6.07%	545	Tax Commissioner	1,315,350		125,828		986,513		928,624		1,043
550	Tax Assessor	1,369,473		111,138		1,027,105		990,046		1,818		377,609		72.43%		74,601		935,993		55,871	5.97%	550	Tax Assessor	1,432,237		123,189		1,074,178		941,709		548
551	Board of Equalization	15,206		1,338		11,405		5,428		-		9,778		35.70%		2,076		7,889		(2,461)	-31.20%	551	Board of Equalization	14,000		37		10,500		3,812		-
555	Risk Management	442,000		1,369		331,500		240,675		94,464 [1]		106,861		75.82%		37,802		340,008		(4,869)	-1.43%	555	Risk Management	500,000		43,527		375,000		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		-		77,625		99,710		-
565	Buildings & Grounds	1,347,402		114,751		1,010,552		910,469		13,897		423,036		68.60%		83,617		876,851		47,515	5.42%	565	Buildings & Grounds	1,409,617		129,363		1,057,213		952,914		32,434
570	Communications	32,813		2,502		24,610		25,833		-		6,980		78.73%		2,225		24,718		1,115	4.51%	570	Public Relations Services	32,107		762		24,080		20,325		-
595	General Administration Fees	76,000		6,365		57,000		57,118		-		18,882		75.16%		6,319		56,629		489	0.86%	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	8,181,254		653,350		5,853,212		5,588,211		111,489		2,481,554		69.67%		449,571		5,360,614		339,086	6.33%	1	Total - General Government	5,057,861		372,992		3,793,396		2,817,659		42,586
	JUDICIAL																						JUDICIAL
100	Judicial Administration	552,176		48,068		414,132		414,483		19,996		117,697		78.68%		38,120		386,228		48,251	12.49%	100	Judicial Administration	1,242,160		103,169		931,620		792,666		26,440
151	Judge Morris	55,307		5,026		41,480		36,653		-		18,654		66.27%		4,488		38,096		(1,443)	-3.79%	151	Judge Morris	58,852		6,413		44,139		35,428		-
152	Judge Boyett	54,657		5,051		40,993		38,032		-		16,625		69.58%		3,375		33,639		4,393	13.06%	152	Judge Boyett	55,666		4,419		41,750		31,635		28
153	Judge Wilbanks	54,707		5,675		41,030		38,656		17		16,034		70.69%		3,150		35,457		3,216	9.07%	153	Judge Adams	56,204		4,112		42,153		36,486		-
154	Judge Partain	55,157		6,058		41,368		38,701		-		16,456		70.17%		4,893		39,060		(359)	-0.92%	154	Judge Partain	58,058		5,543		43,544		36,259		-
155	Drug Court	-		-		-		-		-		-		N/A		-		-		-	N/A	155	Drug Court	172,213		12,193		129,160		122,078		-
180	Clerk of Superior Court	866,719		78,083		650,039		645,421		2,745		218,553		74.78%		46,533		577,650		70,516	12.21%	180	Clerk of Superior Court	1,080,371		98,415		810,278		732,209		6,568
200	District Attorney	1,122,930		97,012		842,198		844,094		258		278,578		75.19%		87,007		717,579		126,773	17.67%	200	District Attorney	1,304,668		117,532		978,501		933,846		365,977
400	Magistrate Court	960,034		75,978		720,026		670,993		2,170		286,871		70.12%		52,306		622,023		51,140	8.22%	400	Magistrate Court	1,077,986		91,087		808,490		713,087		2,310
450	Probate Court	482,563		40,032		361,922		336,579		740		145,244		69.90%		27,481		320,876		16,443	5.12%	450	Probate Court	600,575		55,281		450,431		420,214		982
600	Juvenile Court	925,281		78,445		693,961		672,032		26,675		226,574		75.51%		50,176		596,296		102,411	17.17%	600	Juvenile Court	1,214,916		108,143		911,187		803,460		25,043
800	Public Defender	676,965		48,559		507,724		478,250		20,143		178,572		73.62%		59,371		532,843		(34,450)	-6.47%	800	Public Defender	713,722		60,860		535,292		472,817		199,938
2	Total - Judicial	5,806,496		487,987		4,354,872		4,213,894		72,744		1,519,858		73.82%		376,900		3,899,747		386,891	9.92%	2	Total - Judicial	7,635,391		667,167		5,726,543		5,130,185		627,286
	PUBLIC SAFETY																						PUBLIC SAFETY
300	Sheriff	6,549,388		570,369		4,912,041		4,955,807		32,513		1,561,068		76.16%		366,486		4,467,096		521,224	11.67%	300	Sheriff	7,123,494		651,785		5,342,621		4,811,137		43,852
326	Correctional Facility	7,098,902		589,131		5,324,177		5,205,354		173,343		1,720,205		75.77%		461,844		4,911,006		467,691	9.52%	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		75,000		-		100.00%		25,000		225,000		75,000	33.33%	600	Emergency Medical Services	485,000		40,417		363,750		323,335		161,667
700	Coroner	142,574		7,569		106,931		70,089		-		72,485		49.16%		3,861		54,716		15,373	28.10%	700	Coroner	169,248		10,173		126,936		91,082		1,735
910	Animal Control	194,688		16,083		146,016		143,541		103		51,044		73.78%		12,010		136,772		6,872	5.02%	910	Animal Control	198,328		16,625		148,746		129,089		945
920	Emergency Management	215,573 [3]		17,899		161,680		164,415		448		50,710		76.48%		8,158		115,588		49,275	42.63%	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	14,501,125		1,226,051		10,875,844		10,764,206		281,407		3,455,512		76.17%		877,359		9,910,178		1,135,435	11.46%	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	6,333,846		424,285		4,750,385 [4]		3,786,211		156,580		2,391,055		62.25%		599,954		3,860,431		82,360	2.13%	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	6,333,846		424,285		4,750,385		3,786,211		156,580		2,391,055		62.25%		599,954		3,860,431		82,360	2.13%	4	Total - Public Works	6,901,615		608,665		5,176,211		4,460,509		370,863
	HEALTH AND WELFARE																						HEALTH AND WELFARE
000[5]	Health Department	250,000		20,833		187,500		187,500		62,500		-		100.00%		20,833		187,500		62,500	33.33%	000	Health Department	950,000		79,167		712,500		633,333		316,667
110	Family Support Council / Greenhouse Adv.	22,000		1,000		16,500		14,000		3,000		5,000		77.27%		1,000		17,000		-	0.00%	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		20,000		-		100.00%		6,667		60,000		20,000	33.33%	441[6]	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	45,000		2,700		33,750		10,100		-		34,900		22.44%		10,000		73,000		(62,900)	-86.16%	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	398,000		31,200		298,750		272,584		85,500		39,916		89.97%		38,500		338,484		19,600	5.79%	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	1,010,122		112,192		757,592		691,491		3,792		314,839		68.83%		98,997		639,723		55,560	8.69%	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	1,010,122		112,192		757,592		691,491		3,792		314,839		68.83%		98,997		639,723		55,560	8.69%	6	Total - Culture and Recreation	1,238,423		93,102		928,817		798,562		68,225																																																																																																																																																																																									6,811,444
	HOUSING AND DEVELOPMENT																						HOUSING AND DEVELOPMENT
130	County Extension Service	111,358		5,141		83,519		65,127		303		45,928		58.76%		6,421		61,548		3,882	6.31%	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	361,108		28,985		270,831		254,199		35		106,874		70.40%		19,375		239,506		14,728	6.15%	220	Inspection & Enforcement	608,154		42,043		456,116		308,881		199
310	Dalton/Whitfield CDC	90,000		7,500		67,500		67,500		22,500		-		100.00%		6,667		60,000		30,000	50.00%	310	Dalton/Whitfield CDC	177,138		17,164		132,854		24,160		-
410	County Planner	48,000		4,000		36,000		36,000		12,000		-		100.00%		4,000		36,000		12,000	33.33%	410	County Planner	163,262		8,320		122,447		122,245		-
420	MPO	183,186		5,212		137,390		51,235		-		131,951		27.97%		3,044		73,509		(22,274)	-30.30%	420	MPO	166,143		397		124,607		74,895		-
450	County Engineer Office	588,029		51,339		441,022		430,457		51		157,521		73.21%		30,882		349,069		81,439	23.33%	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	600,394		23,451		336,950 [7]		336,950		70,351		193,093		67.84%		24,679		390,973		16,328	4.18%	540&565	NW GA Trade & Conv. Center Authority	437,110		34,766		327,833		335,861		60,703
7	Total - Housing and Development	1,989,943		126,284		1,379,111		1,247,369		105,240		637,334		67.97%		95,724		1,216,506		136,103	11.19%	7	Total - Housing and Development	2,187,277		162,457		1,640,458		1,332,550		113,560																																																																																																																																																																																									12,369,924
	DEBT SERVICE																						DEBT SERVICE
	Loan Payment	1,600,960		-		1,126,000 [8]		1,126,000		-		474,960		70.33%		-		1,059,836		66,164	6.24%		Loan Payment	$          839,337		-		629,503		-		-
	Interest Expense	322,030		-		161,209 [9]		161,209		-		160,821		50.06%		-		216,034		(54,825)	-25.38%		Interest Expense	$            75,663		10,966		56,747		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		686,250		74,567		-																																																																																																																																																																																									8,227,190
	OTHER FINANCING USES																						OTHER FINANCING USES
	Greenhouse	-				-				-		-		0.00%		-		-		-	N/A		Greenhouse	0		-		0		-		-
Use	E-911 Center	180,702		15,059		135,527		135,527		-		45,175		0.00%		-		-		135,527	N/A	Use	E-911 Center	-		-		0		-		-
Detail	Whitfield Transit Grant	119,374		9,948		89,531		89,530		-		29,844		75.00%		15,600		140,396		(50,866)	-36.23%	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	1,065,838		96,320		799,379		776,878		22,501 [10]		266,459		75.00%		120,597		1,085,376		(285,997)	-26.35%		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	1,365,914		121,327		1,024,437		1,001,935		22,501		341,478		75.00%		136,197		1,225,772		(201,336)	-16.43%	9	Total - Other Financing Uses	3,389,200		282,017		2,541,900		2,256,133		-
	TOTAL EXPENDITURES	$            41,564,690		$            3,182,676		$            30,586,410		$             28,858,110		$              839,253		$            11,867,327		71.45%		$           2,673,202		$            27,739,825		$           1,957,538	7.06%		TOTAL EXPENDITURES	46,853,567		$       3,991,506		$     35,140,175		$     30,033,164		$       1,956,741
	Other Fin Uses			142,160	x			1,189,435	x
	Entry Total			3,182,676				28,858,110
	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			28,407				4,799,415

---

[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:
Added budget amendment from Oct

[4]

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

[5]

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

[6]

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

[7]

Carol Roberts:
Adj for capital reimb

[8]

Carol Roberts:
Equal to actual

[9]

Carol Roberts:
Equal to actual

[10]

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