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, 2018 Year to Date Totals as of July 31, 2010
With Comparative Totals for 2017 With Comparative Totals for 2009
2018 2017 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 18 vs 17   Budget Month Projected Actual Encumbered
GENERAL GOVERNMENT                   GENERAL GOVERNMENT          
310   Board of Commissioners   $               425,088  $               30,063  $               318,816  $                313,463  $              111,625 73.74%  $              28,252  $               294,331                  19,132 6.50% 310   Board of Commissioners (HR & Admin)  $        793,047  $          61,355  $        594,785  $        467,911  $            1,596
400   Board of Elections and Registrar                   383,345                    25,765                   287,509                    235,303                   148,042 61.38%                  20,598                   234,063                     1,240 0.53% 400   Board of Elections and Registrar            432,167              47,581 324,125            313,277                         -
510   Finance & Accounting                   721,591                    79,603                   541,193                    579,302                          53                   142,236 80.29%                  56,695                   509,244                  70,111 13.77% 510   Finance & Accounting            414,637              43,235 310,978            308,202                4,129
520   General Administration (Contingency)                   636,502                               -   [1]                   636,502 0.00%                           -   N/A 520   General Administration (Contingency)            975,000                4,233 731,250                7,027                         -
530   Law                   230,000                    18,004                   172,500                    175,017                     54,983 76.09%                  15,985                   157,107                  17,910 11.40% 530   Law            185,000              17,644 138,750            130,223                         -
535   Information Technologies                   984,929                    65,312                   738,697                    813,176                   171,753 82.56%                  71,776                   723,121                  90,055 12.45% 535   Information Technologies         1,099,459              78,045 824,594            722,910                2,836
540   Human Resources                   453,806                    32,108                   321,590 [2]                    301,074                   152,732 66.34%                  32,014                   279,212                  21,862 7.83%
545   Tax Commissioner                1,435,861                 127,778                1,076,896                 1,054,935                   380,926 73.47%                108,248                   995,262                  59,673 6.00% 545   Tax Commissioner         1,315,350            125,828 986,513            928,624                1,043
550   Tax Assessor                1,652,143                 114,657                1,239,107                 1,111,893                   540,250 67.30%                128,503                1,105,553                     6,340 0.57% 550   Tax Assessor         1,432,237            123,189 1,074,178            941,709                    548
551   Board of Equalization                      15,468                      2,782                      11,601                       10,047                       5,421 64.95%                     1,646                        5,058                     4,989 98.64% 551   Board of Equalization              14,000                      37 10,500                3,812                         -
555   Risk Management                   481,500                    40,969                   361,125                    352,924                   128,576 73.30%                  40,941                   339,276 [3]                  13,648 4.02% 555   Risk Management            500,000              43,527 375,000            329,171                         -
560   Audit                   108,000                   108,000 [4]                    103,755                       4,245 96.07%                   105,970                   (2,215) -2.09% 560   Audit            103,500                       -   77,625              99,710                         -
565   Buildings & Grounds                1,440,326                 109,712                1,080,245                 1,002,358                  26,311                   411,657 71.42%                110,131                   954,356                  74,313 7.79% 565   Buildings & Grounds         1,409,617            129,363 1,057,213            952,914              32,434
570   Communications                      34,833                      2,770                      26,125                       26,853                       7,980 77.09%                     2,754                      25,682                     1,171 4.56% 570   Public Relations Services              32,107                    762 24,080              20,325                         -
595   General Administration Fees                      76,850                      6,617                      57,638                       59,358                     17,492 77.24%                     6,402                      57,540                     1,818 3.16% 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                9,080,242                 656,140                6,341,040                 6,139,458                  26,364                 2,914,420 67.90%                623,945                  5,785,775                380,047 6.57% 1 Total - General Government         5,057,861            372,992         3,793,396         2,817,659              42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                   563,747                    49,505                   422,810                    444,378                  22,538                     96,831 82.82%                  46,690                   411,012                  55,904 13.60% 100   Judicial Administration         1,242,160            103,169 931,620            792,666              26,440
151   Judge Morris                      53,617                      2,817                      40,213                       36,131                        133                     17,353 67.64%                     3,006                      33,222                     3,042 9.16% 151   Judge Morris              58,852                6,413 44,139              35,428                         -
152   Judge Boyett                      53,617                      1,999                      40,213                       39,249                     14,368 73.20%                     5,604                      37,429                     1,820 4.86% 152   Judge Boyett              55,666                4,419 41,750              31,635                      28
153   Judge Wilbanks                      52,477                      3,613                      39,358                       40,505                     11,972 77.19%                     4,700                      38,465                     2,040 5.30% 153   Judge Adams              56,204                4,112 42,153              36,486                         -
154   Judge Minter                      52,177                      3,490                      39,133                       37,443                     14,734 71.76%                     4,287                      36,030                     1,413 3.92% 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                   934,137                    68,441                   700,603                    657,584                   276,553 70.39%                  70,962                   644,476                  13,108 2.03% 180   Clerk of Superior Court         1,080,371              98,415 810,278            732,209                6,568
200   District Attorney                1,465,631                 120,450                1,099,223                    986,306                256,320                   223,005 84.78%                113,602                   954,671                287,955 30.16% 200   District Attorney         1,304,668            117,532 978,501            933,846            365,977
400   Magistrate Court                   976,935                    77,036                   732,701                    716,776                        250                   259,909 73.40%                  80,905                   681,939                  35,087 5.15% 400   Magistrate Court         1,077,986              91,087 808,490            713,087                2,310
450   Probate Court                   531,505                    38,867                   398,629                    371,435                   160,070 69.88%                  40,711                   358,402                  13,033 3.64% 450   Probate Court            600,575              55,281 450,431            420,214                    982
600   Juvenile Court                   938,632                    78,670                   703,974                    654,050                  26,696                   257,886 72.53%                  79,283                   691,676                 (10,930) -1.58% 600   Juvenile Court         1,214,916            108,143 911,187            803,460              25,043
800   Public Defender                   805,024                    62,984                   603,768                    559,197                  28,265                   217,562 72.97%                  62,570                   515,476                  71,986 13.96% 800   Public Defender            713,722              60,860 535,292            472,817            199,938
2 Total - Judicial                6,427,499                 507,872                4,820,624                 4,543,054                334,202                 1,550,243 75.88%                512,320                  4,402,798                474,458 10.78% 2 Total - Judicial         7,635,391            667,167         5,726,543         5,130,185            627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                7,357,447                 606,010                5,518,085                 5,442,130                  10,880               1,904,437 74.12%                615,449                5,188,385                264,625 5.10% 300   Sheriff         7,123,494            651,785 5,342,621         4,811,137              43,852
326   Correctional Facility                7,950,519                 642,633                5,962,889                 5,874,868                144,423               1,931,228 75.71%                644,981                5,555,682                463,609 8.34% 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                      98,863                      5,644                      74,147                       51,091                     47,772 51.68%                     7,635                      78,716                 (27,625) -35.09% 700   Coroner            169,248              10,173 126,936              91,082                1,735
910   Animal Control                   214,780                    19,879                   161,085                    164,039                     50,741 76.38%                  25,727                   158,743                     5,296 3.34% 910   Animal Control            198,328              16,625 148,746            129,089                    945
920   Emergency Management                   217,321                    16,281                   162,991                    148,887                     68,434 68.51%                  17,381                   143,127                     5,760 4.02% 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              16,138,930              1,315,447              12,104,198               11,906,015                230,303                 4,002,612 75.20%             1,336,173                11,349,653                786,665 6.93% 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                6,631,945                 580,723                4,967,102 [5]                 4,750,455                  91,831               1,789,659 73.01%                587,027                4,875,546                 (33,260) -0.68% 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                6,631,945                 580,723                4,967,102                 4,750,455                  91,831                 1,789,659 73.01%                587,027                  4,875,546                 (33,260) -0.68% 4 Total - Public Works         6,901,615            608,665         5,176,211         4,460,509            370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[6]   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                     5,500 [7]                       2,500 88.64%                     1,000                      14,000                     5,500 39.29% 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%                     9,167                      82,500                   (2,500) -3.03% 441[8]   Family and Children Services            148,678              12,390 111,509              99,120              49,559
446   GA Dept. of Veterans Service                        1,000                        1,000 [9]                            984                             16 98.40%                           984                           -   0.00% 446   Ga. Dept. of Veterans Service                1,000                       -   750                    984                         -
452   Indigent Funeral Expense                      20,000                         900                      15,000                         6,750                     13,250 33.75%                     1,800                        7,200                      (450) -6.25% 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                   373,000                    29,400                   280,000                    269,234                  88,000                       15,766 95.77%                  32,800                     292,184                  65,050 22.26% 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                1,134,387                 111,205                   850,790                    764,937                  15,158                   354,292 68.77%                117,829                   693,515                  86,580 12.48% 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                1,134,387                 111,205                   850,790                    764,937                  15,158                     354,292 68.77%                117,829                     693,515                  86,580 12.48% 6 Total - Culture and Recreation         1,238,423              93,102            928,817            798,562              68,225 7,255,829
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                   120,761                      6,731                      90,571                       78,533                     42,228 65.03%                  10,692                      60,013                  18,520 30.86% 130   County Extension Service            156,719              12,978 117,539              99,849                    253
140   State Forestry Service                        7,868                         656                        5,901                         5,903                       1,965 75.03%                        656                        5,901                            2 0.03% 140   State Forestry Service                3,600                       -   2,700                1,545                         -
220   Inspection & Enforcement                   378,978                    31,276                   284,234                    276,025                        150                   102,803 72.87%                  29,424                   265,556                  10,619 4.00% 220   Inspection & Enforcement            608,154              42,043 456,116            308,881                    199
310   Dalton/Whitfield CDC                      82,500                      6,875                      61,875                       61,875                  20,625                                - 100.00%                     7,500                      67,500                  15,000 22.22% 310   Dalton/Whitfield CDC            177,138              17,164 132,854              24,160                         -
410   County Planner                      48,000                      36,000                       32,000                  16,000                                - 100.00%                     4,000                      36,000                  12,000 33.33% 410   County Planner            163,262                8,320 122,447            122,245                         -
420   MPO                   161,613                      7,977                   121,210                       72,281                     89,332 44.72%                     7,230                      56,392                  15,889 28.18% 420   MPO            166,143                    397 124,607              74,895                         -
450   County Engineer Office                   753,107                    58,927                   564,830                    557,325                     2,460                   193,322 74.33%                  59,026                   512,722                  47,063 9.18% 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                   612,954                    20,592                   255,882 [10]                    255,881                  61,777                   295,296 51.82%                  18,226                   298,383                  19,275 6.46% 540&565   NW GA Trade & Conv. Center Authority            437,110              34,766 327,833            335,861              60,703
7 Total - Housing and Development                2,165,781                 133,034                1,420,502                 1,339,823                101,012                     724,946 66.53%                136,754                  1,302,467                138,368 10.62% 7 Total - Housing and Development         2,187,277            162,457         1,640,458         1,332,550            113,560 12,898,997
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment                1,696,960                1,192,000 [11]                 1,192,000                   504,960 70.24%                1,159,000                  33,000 2.85%   Loan Payment  $        839,337                       -   629,503                       -                           -
  Interest Expense                   217,753                   113,592                    113,592                   104,161 52.17%                   137,780                 (24,188) -17.56%   Interest Expense  $          75,663              10,966 56,747              74,567                         -
  TAN's                      25,000                        5,000 [12]                         5,000                     20,000 20.00%                        6,500                   (1,500) -23.08%
8 Total - Debt Service                1,939,713                             -                  1,310,592                 1,310,592                             -                     629,121 67.57%                           -                    1,303,280                     7,312 0.56% 8 Total - Debt Service            915,000              10,966            686,250              74,567                       -   8,187,402
OTHER FINANCING USES OTHER FINANCING USES          
  Greenhouse                               -                               -                                - N/A                           -   N/A   Greenhouse 0                       -   0                       -                           -
Use   E-911 Center                   811,326                    67,611                   608,495                    608,495                   202,831 0.00%                  49,395                   444,559                163,936 36.88% Use   E-911 Center                       -                         -   0                       -                           -
Detail   Whitfield Transit Grant                   128,867                    10,739                      96,650                       96,650                     32,217 75.00%                  17,212                   154,907                 (58,257) -37.61% 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                1,913,392                 159,449                1,435,044                 1,435,044                   478,348 75.00%                110,501                   994,507                440,537 44.30%   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                2,853,585                 237,799                2,140,189                 2,140,189                             -                     713,396 75.00%                177,108                  1,593,973                546,216 34.27% 9   Total - Other Financing Uses         3,389,200            282,017         2,541,900         2,256,133                       -  
TOTAL EXPENDITURES  $          46,745,082  $          3,571,620  $          34,235,037  $           33,163,757  $            886,870    $         12,694,455 72.84%  $         3,523,956    $          31,599,191  $         2,451,436 7.76% TOTAL EXPENDITURES      46,853,567  $    3,991,506  $  35,140,175  $  30,033,164  $    1,956,741
         
Other Fin Uses                 258,632 x                 2,327,689 x
Entry Total              3,571,620               33,163,757
Exp Status Rpt              3,211,083               32,978,999    
Remove F/S Debt Svc                             -                   1,310,592
Book Debt Svc                             -                     (613,683)
Issuance Costs                             -                                  -  
              33,675,908
Rounding                (360,537)                    512,151