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