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, 2017 Year to Date Totals as of July 31, 2010
With Comparative Totals for 2016 With Comparative Totals for 2009
2017 2016 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   $               358,317  $               28,252  $               268,738  $                294,331  $                 63,986 82.14%  $               26,841  $                272,382                  21,949 8.06% 310   Board of Commissioners (HR & Admin)  $        793,047  $          61,355  $        594,785  $        467,911  $            1,596
400   Board of Elections and Registrar                   331,624                    20,598                   248,718                    234,063                     97,561 70.58%                   22,304                    263,949                 (29,886) -11.32% 400   Board of Elections and Registrar            432,167              47,581 324,125            313,277                         -
510   Finance & Accounting                   682,987                    56,695                   512,240                    509,244                   173,743 74.56%                   55,080                    498,580                  10,664 2.14% 510   Finance & Accounting            414,637              43,235 310,978            308,202                4,129
520   General Administration (Contingency)                   295,965                               -   [1]                   295,965 0.00%                            -                                  -                             -   N/A 520   General Administration (Contingency)            975,000                4,233 731,250                7,027                         -
530   Law                   210,000                    15,985                   157,500                    157,107                     52,893 74.81%                   19,582                    161,187                   (4,080) -2.53% 530   Law            185,000              17,644 138,750            130,223                         -
535   Information Technologies                   995,460                    71,776                   746,595                    723,121                  90,849 [2]                   181,490 81.77%                 158,165                    843,960                 (29,990) -3.55% 535   Information Technologies         1,099,459              78,045 824,594            722,910                2,836
540   Human Resources                   458,349                    32,014                   343,762                    279,212                   179,137 60.92%                   27,236                    234,577                  44,635 19.03%
545   Tax Commissioner                1,373,967                 108,248                1,030,475                    995,262                   378,705 72.44%                 106,679                    978,407                  16,855 1.72% 545   Tax Commissioner         1,315,350            125,828 986,513            928,624                1,043
550   Tax Assessor                1,559,902                 128,503                1,169,927                 1,105,553                        272                   454,077 70.89%                 111,138                    990,046                115,779 11.69% 550   Tax Assessor         1,432,237            123,189 1,074,178            941,709                    548
551   Board of Equalization                      15,227                      1,646                      11,420                         5,058                     10,169 33.22%                     1,338                         5,428                      (370) -6.82% 551   Board of Equalization              14,000                      37 10,500                3,812                         -
555   Risk Management                   452,000                    40,941                   339,000                    339,276 [3]                   112,724 75.06%                     1,369                    240,675                  98,601 40.97% 555   Risk Management            500,000              43,527 375,000            329,171                         -
560   Audit                   108,000                   105,970 [4]                    105,970                       2,030 98.12%                            -                      105,600                        370 0.35% 560   Audit            103,500                       -   77,625              99,710                         -
565   Buildings & Grounds                1,365,652 [5]                 110,131                1,024,239                    954,356                  14,039                   397,257 70.91%                 114,751                    910,469                  57,926 6.36% 565   Buildings & Grounds         1,409,617            129,363 1,057,213            952,914              32,434
570   Communications                      35,277                      2,754                      26,458                       25,682                       9,595 72.80%                     2,502                       25,833                      (151) -0.58% 570   Public Relations Services              32,107                    762 24,080              20,325                         -
595   General Administration Fees                      76,500                      6,402                      57,375                       57,540                     18,960 75.22%                     6,365                       57,118                        422 0.74% 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                8,319,227                 623,945                6,042,417                 5,785,775                105,160                 2,428,292 70.81%                 653,350                   5,588,211                302,724 5.42% 1 Total - General Government         5,057,861            372,992         3,793,396         2,817,659              42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                   563,103                    46,690                   422,327                    411,012                  21,646                   130,445 76.83%                   48,068                    414,483                  18,175 4.38% 100   Judicial Administration         1,242,160            103,169 931,620            792,666              26,440
151   Judge Morris                      54,487                      3,006                      40,865                       33,222                     21,265 60.97%                     5,026                       36,653                   (3,431) -9.36% 151   Judge Morris              58,852                6,413 44,139              35,428                         -
152   Judge Boyett                      53,787                      5,604                      40,340                       37,429                     16,358 69.59%                     5,051                       38,032                      (603) -1.59% 152   Judge Boyett              55,666                4,419 41,750              31,635                      28
153   Judge Wilbanks                      53,177                      4,700                      39,883                       38,465                     14,712 72.33%                     5,675                       38,656                      (191) -0.49% 153   Judge Adams              56,204                4,112 42,153              36,486                         -
154   Judge Minter                      53,377                      4,287                      40,033                       36,030                     17,347 67.50%                     6,058                       38,701                   (2,671) -6.90% 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                   903,482                    70,962                   677,612                    644,476                     5,940                   253,066 71.99%                   78,083                    645,421                     4,995 0.77% 180   Clerk of Superior Court         1,080,371              98,415 810,278            732,209                6,568
200   District Attorney                1,279,028 [6]                 113,602                   959,271                    954,671                  85,446                   238,911 81.32%                   97,012                    844,094                196,023 23.22% 200   District Attorney         1,304,668            117,532 978,501            933,846            365,977
400   Magistrate Court                   935,413                    80,905                   701,560                    681,939                   253,474 72.90%                   75,978                    670,993                  10,946 1.63% 400   Magistrate Court         1,077,986              91,087 808,490            713,087                2,310
450   Probate Court                   504,520                    40,711                   378,390                    358,402                     1,214                   144,904 71.28%                   40,032                    336,579                  23,037 6.84% 450   Probate Court            600,575              55,281 450,431            420,214                    982
600   Juvenile Court                   952,223                    79,283                   714,167                    691,676                  26,740                   233,807 75.45%                   78,445                    672,032                  46,384 6.90% 600   Juvenile Court         1,214,916            108,143 911,187            803,460              25,043
800   Public Defender                   727,600 [7]                    62,570                   545,700                    515,476                  21,603                   190,521 73.82%                   48,559                    478,250                  58,829 12.30% 800   Public Defender            713,722              60,860 535,292            472,817            199,938
2 Total - Judicial                6,080,197                 512,320                4,560,148                 4,402,798                162,589                 1,514,810 75.09%                 487,987                   4,213,894                351,493 8.34% 2 Total - Judicial         7,635,391            667,167         5,726,543         5,130,185            627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                6,892,419                 615,449                5,169,314                 5,188,385                  15,025               1,689,009 75.49%                 570,369                 4,955,807                247,603 5.00% 300   Sheriff         7,123,494            651,785 5,342,621         4,811,137              43,852
326   Correctional Facility                7,434,768                 644,981                5,576,076                 5,555,682                  14,999               1,864,087 74.93%                 589,131                 5,205,354                365,327 7.02% 326   Correctional Facility         5,375,939            544,990 4,031,954         3,654,301              79,973
500   Fire Department                               -                                 -                                  - N/A                            -                                  -                             -   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                   115,667                      7,635                      86,750                       78,716                     36,951 68.05%                     7,569                       70,089                     8,627 12.31% 700   Coroner            169,248              10,173 126,936              91,082                1,735
910   Animal Control                   205,936                    25,727                   154,452                    158,743                            4                     47,189 77.09%                   16,083                    143,541                  15,206 10.59% 910   Animal Control            198,328              16,625 148,746            129,089                    945
920   Emergency Management                   207,686                    17,381                   155,765                    143,127                        576                     63,983 69.19%                   17,899                    164,415                 (20,712) -12.60% 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              15,156,476              1,336,173              11,367,357               11,349,653                105,604                 3,701,219 75.58%             1,226,051                 10,764,206                691,051 6.42% 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                7,717,057 [8]                 587,027                5,352,637 [9]                 4,875,546                417,072               2,424,439 68.58%                 424,285                 3,786,211             1,506,407 39.79% 200   Public Works         6,298,615            561,000 4,723,961         4,090,819            328,196
530   Solid Waste Disposal                               -                                 -                                  - N/A                            -                                  -                             -   N/A 530   Solid Waste Disposal            425,000              36,998 318,750            234,356                         -
970   Payments to Varnell/Cohutta/Tunnel Hill                               -                                 -                                  - N/A                            -                                  -                             -   N/A 970   Payments to Varnell/Cohutta/Tunnel Hill            178,000              10,667 133,500            135,334              42,667
4 Total - Public Works                7,717,057                 587,027                5,352,637                 4,875,546                417,072                 2,424,439 68.58%                 424,285                   3,786,211             1,506,407 39.79% 4 Total - Public Works         6,901,615            608,665         5,176,211         4,460,509            370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[10]   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 Supp Council / Greenhouse Adv.                      22,000                      1,000                      16,500                       14,000                     8,000                                - 100.00%                     1,000                       14,000                     8,000 57.14% 110   CASA Grant - Family Support Council                5,400                       -   4,050                7,000                         -
441   Family and Children Services                   110,000                      9,167                      82,500                       82,500                  27,500                                - 100.00%                     6,667                       60,000                  50,000 83.33% 441[11]   Family and Children Services            148,678              12,390 111,509              99,120              49,559
446   GA Dept. of Veterans Service                        1,000                        1,000 [12]                            984                             16 98.40%                            -                              984                           -   0.00% 446   Ga. Dept. of Veterans Service                1,000                       -   750                    984                         -
452   Indigent Funeral Expense                      20,000                      1,800                      15,000                         7,200                     12,800 36.00%                     2,700                       10,100                   (2,900) -28.71% 452   Indigent Funeral Expense              65,000                3,000 48,750              39,000                         -
520   Senior Citizens                               -                                 -                                  - N/A                            -                                  -                             -   N/A 520   Senior Citizens            150,000              12,500 112,500            103,573              50,000
5 Total - Health and Welfare                   403,000                    32,800                   302,500                    292,184                  98,000                       12,816 96.82%                   31,200                      272,584                117,600 43.14% 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                1,056,530                 117,829                   792,398                    693,515                  13,555                   349,460 66.92%                 112,192                    691,491                  15,579 2.25% 120   Recreation Department         1,012,423              77,435 759,317            635,226                5,558
510   Dalton Regional Library                               -                                 -                                  - N/A                            -                                  -                             -   N/A 510   Dalton Regional Library            226,000              15,667 169,500            163,336              62,667
6 Total - Culture and Recreation                1,056,530                 117,829                   792,398                    693,515                  13,555                     349,460 66.92%                 112,192                      691,491                  15,579 2.25% 6 Total - Culture and Recreation         1,238,423              93,102            928,817            798,562              68,225 6,969,684
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                   117,453                    10,692                      88,090                       60,013                     57,440 51.10%                     5,141                       65,127                   (5,114) -7.85% 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                   366,758                    29,424                   275,069                    265,556                     1,348                     99,854 72.77%                   28,985                    254,199                  12,705 5.00% 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%                     7,500                       67,500                  22,500 33.33% 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                   215,943                      7,230                   161,957                       56,392                   159,551 26.11%                     5,212                       51,235                     5,157 10.07% 420   MPO            166,143                    397 124,607              74,895                         -
450   County Engineer Office                   699,193                    59,026                   524,395                    512,722                   186,471 73.33%                   51,339                    430,457                  82,265 19.11% 450   County Engineer Office            315,901              33,918 236,926            259,346                    922
520   Dalton/Whitfield JDA                               -                                 -                                  - N/A                            -                                  -                             -   N/A 520   Dalton/Whitfield JDA            159,250              12,871 119,438            105,768              51,483
540&565   NW GA Trade & Conv. Center Authority                   577,394                    18,226                   298,383 [13]                    298,383                  54,679                   224,332 61.15%                   23,451                    336,950                  16,112 4.78% 540&565   NW GA Trade & Conv. Center Authority            437,110              34,766 327,833            335,861              60,703
7 Total - Housing and Development                2,122,609                 136,754                1,457,294                 1,302,467                  90,527                     729,615 65.63%                 126,284                   1,247,369                145,625 11.67% 7 Total - Housing and Development         2,187,277            162,457         1,640,458         1,332,550            113,560 12,794,853
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment                1,648,960                1,159,000 [14]                 1,159,000                   489,960 70.29%                            -                   1,126,000                  33,000 2.93%   Loan Payment  $        839,337                       -   629,503                       -                           -
  Interest Expense                   270,649                   137,780                    137,780                   132,869 50.91%                            -                      161,209                 (23,429) -14.53%   Interest Expense  $          75,663              10,966 56,747              74,567                         -
  TAN's                      25,000                        6,500                         6,500                     18,500 26.00%                            -                           5,000                     1,500 30.00%
8 Total - Debt Service                1,944,609                             -                  1,303,280                 1,303,280                             -                     641,329 67.02%                            -                     1,292,209                  11,071 0.86% 8 Total - Debt Service            915,000              10,966            686,250              74,567                       -   8,182,570
OTHER FINANCING USES OTHER FINANCING USES          
  Greenhouse                               -                                 -                               -                                - N/A                            -                                  -                             -   N/A   Greenhouse 0                       -   0                       -                           -
Use   E-911 Center                   592,745                    49,395                   444,559                    444,559                   148,186 0.00%                   15,059                    135,527                309,032 228.02% Use   E-911 Center                       -                         -   0                       -                           -
Detail   Whitfield Transit Grant                   206,543                    17,212                   154,907                    154,907                     51,636 75.00%                     9,948                       89,530                  65,377 73.02% 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                               -                                 -                                  - N/A                            -                                  -                             -   N/A   Juvenile Accountability Grant                5,000                       -   3,750                       -                           -
  Capital Projects                1,461,959 [15]                 110,501                1,096,469                    994,507                101,962 [16]                   365,490 75.00%                   96,320                    776,878                319,591 41.14%   Capital Projects         2,787,000            232,250 2,090,250         1,858,000                         -
  5% Victim Witness Assistance Program                               -                                 -                                  - N/A                            -                                  -                             -   N/A   5% Victim Witness Assistance Program                       -                         -   0                       -                           -
  Tunnel Hill TE Grant                               -                                 -                                  - N/A                            -                                  -                             -   N/A   Urban/Comm Forestry Grant                       -                         -   0                       -                           -
  Scenic By-Way Grant                               -                                 -                                  - N/A                            -                                  -                             -   N/A   Scenic By-Way Grant                       -                         -   0                       -                           -
9   Total - Other Financing Uses                2,261,247                 177,108                1,695,935                 1,593,973                101,962                     565,312 75.00%                 121,327                   1,001,935                694,000 69.27% 9   Total - Other Financing Uses         3,389,200            282,017         2,541,900         2,256,133                       -  
TOTAL EXPENDITURES  $          45,060,952  $          3,523,956  $          32,873,965  $           31,599,191  $         1,094,469    $         12,367,292 72.55%  $         3,182,676    $           28,858,110  $         3,835,550 13.29% TOTAL EXPENDITURES      46,853,567  $    3,991,506  $  35,140,175  $  30,033,164  $    1,956,741
         
Other Fin Uses                 197,941 x                 1,781,473 x
Entry Total              3,523,956               31,599,191
Exp Status Rpt              3,211,083               32,978,999    
Remove F/S Debt Svc                             -                   1,303,280
Book Debt Svc                             -                     (613,683)
Issuance Costs                             -                                  -  
              33,668,596
Rounding                (312,873)                 2,069,405