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 January 31, 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   $               391,088  $               28,282  $                 32,591  $                  28,282  $              362,806 7.23%  $              33,009  $                 33,009                   (4,727) -14.32% 310   Board of Commissioners (HR & Admin)  $        793,047  $          61,355  $          66,087  $        467,911  $            1,596
400   Board of Elections and Registrar                   383,345                    20,641                      31,945                       20,641                        855                   361,849 5.61%                  43,604                      43,604                 (22,108) -50.70% 400   Board of Elections and Registrar            432,167              47,581 36,014            313,277                         -
510   Finance & Accounting                   721,591                    57,010                      60,133                       57,010                        165                   664,416 7.92%                  56,898                      56,898                        277 0.49% 510   Finance & Accounting            414,637              43,235 34,553            308,202                4,129
520   General Administration (Contingency)                1,000,000                             -                                 -   [1]                                -                 1,000,000 0.00%                           -   N/A 520   General Administration (Contingency)            975,000                4,233 81,250                7,027                         -
530   Law                   230,000                    10,760                      19,167                       10,760                   219,240 4.68%                  12,944                      12,944                   (2,184) -16.87% 530   Law            185,000              17,644 15,417            130,223                         -
535   Information Technologies                1,008,054                    60,731                      84,005                       60,731                     1,120                   946,203 6.14%                  78,848                      78,848                 (16,997) -21.56% 535   Information Technologies         1,099,459              78,045 91,622            722,910                2,836
540   Human Resources                   452,786                    27,728                      34,941 [2]                       27,728                   425,058 6.12%                  25,459                      25,459                     2,269 8.91%
545   Tax Commissioner                1,435,861                 104,811                   119,655                    104,811               1,331,050 7.30%                111,602                   111,602                   (6,791) -6.09% 545   Tax Commissioner         1,315,350            125,828 109,613            928,624                1,043
550   Tax Assessor                1,651,393                 112,621                   137,616                    112,621               1,538,772 6.82%                116,920                   116,920                   (4,299) -3.68% 550   Tax Assessor         1,432,237            123,189 119,353            941,709                    548
551   Board of Equalization                      15,468                      2,008                        1,289                         2,008                     13,460 12.98%                        992                           992                     1,016 102.42% 551   Board of Equalization              14,000                      37 1,167                3,812                         -
555   Risk Management                   481,500                    34,349                      40,125                       34,349                   447,151 7.13%                  31,488                      31,488                     2,861 9.09% 555   Risk Management            500,000              43,527 41,667            329,171                         -
560   Audit                   108,000                             -                                 -   [3]                                -                     108,000 0.00%                     5,620                        5,620                   (5,620) -100.00% 560   Audit            103,500                       -   8,625              99,710                         -
565   Buildings & Grounds                1,407,536                    96,354                   117,295                       96,354                  21,238               1,289,944 8.35%                  95,261                      95,261                  22,331 23.44% 565   Buildings & Grounds         1,409,617            129,363 117,468            952,914              32,434
570   Communications                      34,833                      3,056                        2,903                         3,056                     31,777 8.77%                     3,122                        3,122                         (66) -2.11% 570   Public Relations Services              32,107                    762 2,676              20,325                         -
595   General Administration Fees                      76,850                      6,584                        6,404                         6,584                     70,266 8.57%                     5,588                        5,588                        996 17.82% 595   General Administration Fees              68,500              10,188 5,708              43,784                         -
  Indirect Cost Allocation                               -                                 -                                  - N/A                           -                                 -                             -   N/A   Indirect Cost Allocation       (3,716,760)          (311,995) (309,730)       (2,451,940)
1 Total - General Government                9,398,305                 564,935                   688,067                    564,935                  23,378                 8,809,992 6.26%                621,355                     621,355                 (33,042) -5.32% 1 Total - General Government         5,057,861            372,992            421,488         2,817,659              42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                   563,747                    47,837                      46,979                       47,837                  79,712                   436,198 22.63%                  46,386                      46,386                  81,163 174.97% 100   Judicial Administration         1,242,160            103,169 103,513            792,666              26,440
151   Judge Morris                      53,617                      3,872                        4,468                         3,872                     49,745 7.22%                     2,853                        2,853                     1,019 35.72% 151   Judge Morris              58,852                6,413 4,904              35,428                         -
152   Judge Boyett                      53,617                      2,809                        4,468                         2,809                     50,808 5.24%                     1,880                        1,880                        929 49.41% 152   Judge Boyett              55,666                4,419 4,639              31,635                      28
153   Judge Wilbanks                      52,477                      3,665                        4,373                         3,665                     48,812 6.98%                     3,528                        3,528                        137 3.88% 153   Judge Adams              56,204                4,112 4,684              36,486                         -
154   Judge Minter                      52,177                      3,618                        4,348                         3,618                     48,559 6.93%                     3,978                        3,978                      (360) -9.05% 154   Judge Partain              58,058                5,543 4,838              36,259                         -
155   Drug Court                               -                                 -                                  - N/A                           -   N/A 155   Drug Court            172,213              12,193 14,351            122,078                         -
180   Clerk of Superior Court                   934,137                    63,903                      77,845                       63,903                        414                   869,820 6.89%                  67,647                      67,647                   (3,330) -4.92% 180   Clerk of Superior Court         1,080,371              98,415 90,031            732,209                6,568
200   District Attorney                1,465,631                    59,003                   122,136                       59,003                624,358                   782,270 46.63%                  63,958                      63,958                619,403 968.45% 200   District Attorney         1,304,668            117,532 108,722            933,846            365,977
400   Magistrate Court                   974,635                    72,486                      81,220                       72,486                   902,149 7.44%                  72,892                      72,892                      (406) -0.56% 400   Magistrate Court         1,077,986              91,087 89,832            713,087                2,310
450   Probate Court                   531,505                    39,550                      44,292                       39,550                        616                   491,339 7.56%                  38,672                      38,672                     1,494 3.86% 450   Probate Court            600,575              55,281 50,048            420,214                    982
600   Juvenile Court                   938,632                    65,280                      78,219                       65,280                  44,164                   829,188 11.66%                  73,768                      73,768                  35,676 48.36% 600   Juvenile Court         1,214,916            108,143 101,243            803,460              25,043
800   Public Defender                   805,024                    55,468                      67,085                       55,468                  64,358                   685,198 14.88%                  55,707                      55,707                  64,119 115.10% 800   Public Defender            713,722              60,860 59,477            472,817            199,938
2 Total - Judicial                6,425,199                 417,491                   535,433                    417,491                813,622                 5,194,086 19.16%                431,269                     431,269                799,844 185.46% 2 Total - Judicial         7,635,391            667,167            636,283         5,130,185            627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                7,352,017                 522,900                   612,668                    522,900                  14,020               6,815,097 7.30%                541,813                   541,813                   (4,893) -0.90% 300   Sheriff         7,123,494            651,785 593,625         4,811,137              43,852
326   Correctional Facility                7,950,519                 522,943                   662,543                    522,943                  12,746               7,414,830 6.74%                518,617                   518,617                  17,072 3.29% 326   Correctional Facility         5,375,939            544,990 447,995         3,654,301              79,973
500   Fire Department                               -                                 -                                  - N/A                           -   N/A 500   Fire Department         4,694,910            411,758 391,243         3,172,958              23,973
600   Emergency Medical Services                   300,000                    25,000                      25,000                       25,000                275,000                                - 100.00%                  25,000                      25,000                275,000 1100.00% 600   Emergency Medical Services            485,000              40,417 40,417            323,335            161,667
700   Coroner                      98,863                      4,284                        8,239                         4,284                     94,579 4.33%                     6,399                        6,399                   (2,115) -33.05% 700   Coroner            169,248              10,173 14,104              91,082                1,735
910   Animal Control                   214,780                    14,981                      17,898                       14,981                   199,799 6.98%                  15,323                      15,323                      (342) -2.23% 910   Animal Control            198,328              16,625 16,527            129,089                    945
920   Emergency Management                   217,321                    13,705                      18,110                       13,705                     1,254                   202,362 6.88%                  13,369                      13,369                     1,590 11.89% 920   Emergency Management            160,803              11,335 13,400              98,087                5,850
290   American Red Cross                               -                                 -                                  - N/A                           -                                 -                             -   N/A 290   American Red Cross                1,000                       -   83                       -                           -
3 Total - Public Safety              16,133,500              1,103,813                1,344,458                 1,103,813                303,020               14,726,667 8.72%             1,120,521                  1,120,521                286,312 25.55% 3 Total - Public Safety      18,208,722         1,687,083         1,517,394      12,279,989            317,995
PUBLIC WORKS PUBLIC WORKS          
200   Public Works                6,549,757                 304,945                   453,325 [4]                    304,945                265,279               5,979,533 8.71%                341,492                   341,492                228,732 66.98% 200   Public Works         6,298,615            561,000 524,885         4,090,819            328,196
530   Solid Waste Disposal                               -                                 -                                  - N/A                           -                                 -                             -   N/A 530   Solid Waste Disposal            425,000              36,998 35,417            234,356                         -
970   Payments to Varnell/Cohutta/Tunnel Hill                               -                                 -                                  - N/A                           -                                 -                             -   N/A 970   Payments to Varnell/Cohutta/Tunnel Hill            178,000              10,667 14,833            135,334              42,667
4 Total - Public Works                6,549,757                 304,945                   453,325                    304,945                265,279                 5,979,533 8.71%                341,492                     341,492                228,732 66.98% 4 Total - Public Works         6,901,615            608,665            575,135         4,460,509            370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[5]   Health Department                   250,000                    20,833                      20,833                       20,833                229,167                                - 100.00%                  20,833                      20,833                229,167 1100.02% 000   Health Department            950,000              79,167 79,167            633,333            316,667
110   Family Supp Council / Greenhouse Adv.                      22,000                      1,000                        1,833                         1,000                  21,000 [6]                                - 100.00%                     1,000                        1,000                  21,000 2100.00% 110   CASA Grant - Family Support Council                5,400                       -   450                7,000                         -
441   Family and Children Services                      80,000                      6,667                        6,667                         6,667                  73,333                                - 100.00%                     9,167                        9,167                  70,833 772.70% 441[7]   Family and Children Services            148,678              12,390 12,390              99,120              49,559
446   GA Dept. of Veterans Service                        1,000                         984                        1,000 [8]                            984                             16 98.40%                        984                           984                           -   0.00% 446   Ga. Dept. of Veterans Service                1,000                       -   83                    984                         -
452   Indigent Funeral Expense                      20,000                        1,667                     20,000 0.00%                           -                                 -                             -   N/A 452   Indigent Funeral Expense              65,000                3,000 5,417              39,000                         -
520   Senior Citizens                               -                                 -                                  - N/A                           -                                 -                             -   N/A 520   Senior Citizens            150,000              12,500 12,500            103,573              50,000
5 Total - Health and Welfare                   373,000                    29,484                      32,000                       29,484                323,500                       20,016 94.63%                  31,984                        31,984                321,000 1003.63% 5 Total - Health and Welfare         1,320,078            107,057            110,007            883,010            416,226
CULTURE AND RECREATION CULTURE AND RECREATION          
120   Parks & Recreation Department                1,134,387                    80,329                      94,532                       80,329                     4,384               1,049,674 7.47%                  61,919                      61,919                  22,794 36.81% 120   Recreation Department         1,012,423              77,435 84,369            635,226                5,558
510   Dalton Regional Library                               -                                 -                                  - N/A                           -                                 -                             -   N/A 510   Dalton Regional Library            226,000              15,667 18,833            163,336              62,667
6 Total - Culture and Recreation                1,134,387                    80,329                      94,532                       80,329                     4,384                 1,049,674 7.47%                  61,919                        61,919                  22,794 36.81% 6 Total - Culture and Recreation         1,238,423              93,102            103,202            798,562              68,225 4,891,788
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                   116,572                      6,324                        9,714                         6,324                   110,248 5.42%                     6,132                        6,132                        192 3.13% 130   County Extension Service            156,719              12,978 13,060              99,849                    253
140   State Forestry Service                        7,868                         656                           656                            656                       7,212 8.34%                        656                           656                           -   0.00% 140   State Forestry Service                3,600                       -   300                1,545                         -
220   Inspection & Enforcement                   378,978                    29,219                      31,582                       29,219                   349,759 7.71%                  29,843                      29,843                      (624) -2.09% 220   Inspection & Enforcement            608,154              42,043 50,680            308,881                    199
310   Dalton/Whitfield CDC                      82,500                      6,875                        6,875                         6,875                  75,625                                - 100.00%                     7,500                        7,500                  75,000 1000.00% 310   Dalton/Whitfield CDC            177,138              17,164 14,762              24,160                         -
410   County Planner                      48,000                      4,000                        4,000                         4,000                  44,000                                - 100.00%                     4,000                        4,000                  44,000 1100.00% 410   County Planner            163,262                8,320 13,605            122,245                         -
420   MPO                   161,613                      7,661                      13,468                         7,661                   153,952 4.74%                     5,637                        5,637                     2,024 35.91% 420   MPO            166,143                    397 13,845              74,895                         -
450   County Engineer Office                   753,107                    54,263                      62,759                       54,263                   698,844 7.21%                  56,483                      56,483                   (2,220) -3.93% 450   County Engineer Office            315,901              33,918 26,325            259,346                    922
520   Dalton/Whitfield JDA                               -                                 -                                  - N/A                           -   N/A 520   Dalton/Whitfield JDA            159,250              12,871 13,271            105,768              51,483
540&565   NW GA Trade & Conv. Center Authority                   612,954                    20,592                      21,190 [9]                       20,592                226,513                   365,849 40.31%                  25,672                      25,672                221,433 862.55% 540&565   NW GA Trade & Conv. Center Authority            437,110              34,766 36,426            335,861              60,703
7 Total - Housing and Development                2,161,592                 129,590                   150,243                    129,590                346,138                 1,685,864 22.01%                135,923                     135,923                339,805 250.00% 7 Total - Housing and Development         2,187,277            162,457            182,273         1,332,550            113,560 9,192,795
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment                1,696,960                               -   [10]               1,696,960 0.00%                           -                                 -                             -   N/A   Loan Payment  $        839,337                       -   69,945                       -                           -
  Interest Expense                   217,753                               -                     217,753 0.00%                           -                                 -                             -   N/A   Interest Expense  $          75,663              10,966 6,305              74,567                         -
  TAN's                      25,000                               -                       25,000 0.00%                           -                                 -                             -   N/A
8 Total - Debt Service                1,939,713                             -                                 -                                  -                               -                 1,939,713 0.00%                           -                                   -                             -   N/A 8 Total - Debt Service            915,000              10,966              76,250              74,567                       -   4,956,217
OTHER FINANCING USES OTHER FINANCING USES          
  Greenhouse                               -                                 -                               -                                - N/A                           -                                 -                             -   N/A   Greenhouse 0                       -   0                       -                           -
Use   E-911 Center                   767,076                    63,923                      63,923                       63,923                   703,153 0.00%                  49,395                      49,395                  14,528 29.41% Use   E-911 Center                       -                         -   0                       -                           -
Detail   Whitfield Transit Grant                   128,867                    10,739                      10,739                       10,739                   118,128 8.33%                  17,212                      17,212                   (6,473) -37.61% Detail   Whitfield Transit Grant              90,000                7,500 7,500              60,000                         -
  Northwest Georgia Trade & Convention                               -                                 -                                  - N/A                           -   N/A   Northwest Georgia Trade & Convention            507,200              42,267 42,267            338,133                         -
  Juvenile Accountability Grant                               -                                 -                                  - N/A                           -   N/A   Juvenile Accountability Grant                5,000                       -   417                       -                           -
  Capital Projects                1,732,527                 144,377                   144,377                    144,377               1,588,150 8.33%                106,617                   106,617                  37,760 35.42%   Capital Projects         2,787,000            232,250 232,250         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                2,628,470                 219,039                   219,039                    219,039                             -                 2,409,431 8.33%                173,224                     173,224                  45,815 26.45% 9   Total - Other Financing Uses         3,389,200            282,017            282,433         2,256,133                       -  
TOTAL EXPENDITURES  $          46,743,923  $          2,849,626  $            3,517,098  $             2,849,626  $         2,079,321    $         41,814,976 10.54%  $         2,917,687    $            2,917,687  $         2,011,260 68.93% TOTAL EXPENDITURES      46,853,567  $    3,991,506  $    3,904,464  $  30,033,164  $    1,956,741
         
Other Fin Uses                 239,872 x                    239,872 x
Entry Total              2,849,626                 2,849,626
Exp Status Rpt              3,211,083               32,978,999    
Remove F/S Debt Svc                             -                                  -  
Book Debt Svc                             -                     (613,683)
Issuance Costs                             -                                  -  
              32,365,316
Rounding                 361,457               29,515,690