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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 June 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  $               40,287  $               179,159  $                206,946  $                      19  $              151,352 57.76%  $                 28,717  $                  192,244                  14,721 7.66% 310   Board of Commissioners (HR & Admin)  $        793,047  $          61,355  $        396,524  $        467,911  $            1,596
400   Board of Elections and Registrar                   331,624                    22,542                   165,812                    170,541                   161,083 51.43%                     25,719                      175,372                   (4,831) -2.75% 400   Board of Elections and Registrar            432,167              47,581 216,084            313,277                         -
510   Finance & Accounting                   682,987                    55,413                   341,494                    331,995                   350,992 48.61%                     58,155                      327,600                     4,395 1.34% 510   Finance & Accounting            414,637              43,235 207,319            308,202                4,129
520   General Administration (Contingency)                   446,000                               -   [1]                   446,000 0.00%                            -                                  -                             -   N/A 520   General Administration (Contingency)            975,000                4,233 487,500                7,027                         -
530   Law                   210,000                    18,085                   105,000                    100,121                   109,879 47.68%                     21,353                      106,680                   (6,559) -6.15% 530   Law            185,000              17,644 92,500            130,223                         -
535   Information Technologies                   995,460                 118,652                   497,730                    511,518                     1,480                   482,462 51.53%                     68,895                      507,635                     5,363 1.06% 535   Information Technologies         1,099,459              78,045 549,730            722,910                2,836
540   Human Resources                   458,349                    30,208                   229,175                    177,158                   281,191 38.65%                     28,253                      154,831                  22,327 14.42%
545   Tax Commissioner                1,373,967                 103,757                   686,984                    655,819                   718,148 47.73%                   110,034                      655,334                        485 0.07% 545   Tax Commissioner         1,315,350            125,828 657,675            928,624                1,043
550   Tax Assessor                1,559,902                 117,694                   779,951                    692,838                   867,064 44.42%                   103,150                      640,522                  52,316 8.17% 550   Tax Assessor         1,432,237            123,189 716,119            941,709                    548
551   Board of Equalization                      15,227                         285                        7,614                         1,877                     13,350 12.33%                              8                          3,504                   (1,627) -46.43% 551   Board of Equalization              14,000                      37 7,000                3,812                         -
555   Risk Management                   452,000                    31,687                   226,000                    218,717 [2]                   233,283 48.39%                     32,801                      220,868                   (2,151) -0.97% 555   Risk Management            500,000              43,527 250,000            329,171                         -
560   Audit                   108,000                    41,540                      94,030 [3]                       94,030                     13,970 87.06%                     42,690                        99,460                   (5,430) -5.46% 560   Audit            103,500                       -   51,750              99,710                         -
565   Buildings & Grounds                1,355,452                 114,868                   677,726                    632,102                  26,905                   696,445 48.62%                   107,074                      588,429                  70,578 11.99% 565   Buildings & Grounds         1,409,617            129,363 704,809            952,914              32,434
570   Communications                      35,277                      2,523                      17,639                       16,717                     18,560 47.39%                       3,005                        17,116                      (399) -2.33% 570   Public Relations Services              32,107                    762 16,054              20,325                         -
595   General Administration Fees                      76,500                      6,389                      38,250                       38,336                     38,164 50.11%                       6,337                        38,023                        313 0.82% 595   General Administration Fees              68,500              10,188 34,250              43,784                         -
  Indirect Cost Allocation                               -                                 -                                  - N/A                            -                                  -                             -   N/A   Indirect Cost Allocation       (3,716,760)          (311,995) (1,858,380)       (2,451,940)
1 Total - General Government                8,459,062                 703,930                4,046,561                 3,848,715                  28,404                 4,581,943 45.83%                 636,191                   3,727,618                149,501 4.01% 1 Total - General Government         5,057,861            372,992         2,528,931         2,817,659              42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                   563,103                    56,225                   281,552                    277,929                  39,378                   245,796 56.35%                     57,658                      272,442                  44,865 16.47% 100   Judicial Administration         1,242,160            103,169 621,080            792,666              26,440
151   Judge Morris                      54,487                      5,677                      27,244                       23,007                        185                     31,295 42.56%                       4,684                        25,160                   (1,968) -7.82% 151   Judge Morris              58,852                6,413 29,426              35,428                         -
152   Judge Boyett                      53,787                      4,304                      26,894                       23,149                     30,638 43.04%                       4,348                        25,180                   (2,031) -8.07% 152   Judge Boyett              55,666                4,419 27,833              31,635                      28
153   Judge Wilbanks                      53,177                      5,856                      26,589                       25,505                        105                     27,567 48.16%                       5,026                        25,371                        239 0.94% 153   Judge Adams              56,204                4,112 28,102              36,486                         -
154   Judge Minter                      53,377                      4,467                      26,689                       24,101                            2                     29,274 45.16%                       4,721                        24,574                      (471) -1.92% 154   Judge Partain              58,058                5,543 29,029              36,259                         -
155   Drug Court                               -                                 -                                  - N/A                            -                                  -                             -   N/A 155   Drug Court            172,213              12,193 86,107            122,078                         -
180   Clerk of Superior Court                   903,482                    74,428                   451,741                    416,386                     2,337                   484,759 46.35%                     80,426                      426,628                   (7,905) -1.85% 180   Clerk of Superior Court         1,080,371              98,415 540,186            732,209                6,568
200   District Attorney                1,271,993                 110,279                   635,997                    616,380                225,923                   429,690 66.22%                   122,706                      543,124                299,179 55.08% 200   District Attorney         1,304,668            117,532 652,334            933,846            365,977
400   Magistrate Court                   935,413                    79,591                   467,707                    449,761                          20                   485,632 48.08%                     74,982                      458,699                   (8,918) -1.94% 400   Magistrate Court         1,077,986              91,087 538,993            713,087                2,310
450   Probate Court                   504,520                    38,498                   252,260                    237,096                        938                   266,486 47.18%                     36,506                      224,264                  13,770 6.14% 450   Probate Court            600,575              55,281 300,288            420,214                    982
600   Juvenile Court                   952,223                    83,035                   476,112                    460,684                  53,350                   438,189 53.98%                     75,105                      441,000                  73,034 16.56% 600   Juvenile Court         1,214,916            108,143 607,458            803,460              25,043
800   Public Defender                   709,600                    53,907                   354,800                    321,055                  29,795                   358,750 49.44%                     56,312                      316,462                  34,388 10.87% 800   Public Defender            713,722              60,860 356,861            472,817            199,938
2 Total - Judicial                6,055,162                 516,267                3,027,581                 2,875,053                352,033                 2,828,076 53.29%                 522,474                   2,782,904                444,182 15.96% 2 Total - Judicial         7,635,391            667,167         3,817,696         5,130,185            627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                6,892,419                 571,304                3,446,210                 3,375,857                  20,846               3,495,716 49.28%                   565,510                   3,276,298                120,405 3.68% 300   Sheriff         7,123,494            651,785 3,561,747         4,811,137              43,852
326   Correctional Facility                7,434,768                 682,517                3,717,384                 3,662,896                  53,766               3,718,106 49.99%                   576,469                   3,443,421                273,241 7.94% 326   Correctional Facility         5,375,939            544,990 2,687,970         3,654,301              79,973
500   Fire Department                               -                                 -                                  - N/A                            -                                  -                             -   N/A 500   Fire Department         4,694,910            411,758 2,347,455         3,172,958              23,973
600   Emergency Medical Services                   300,000                    25,000                   150,000                    150,000                150,000                                - 100.00%                     25,000                      150,000                150,000 100.00% 600   Emergency Medical Services            485,000              40,417 242,500            323,335            161,667
700   Coroner                   115,667                      6,870                      57,834                       56,793                     58,874 49.10%                       6,812                        43,349                  13,444 31.01% 700   Coroner            169,248              10,173 84,624              91,082                1,735
910   Animal Control                   205,936                    16,292                   102,968                       96,583                        444                   108,909 47.12%                     15,512                        95,434                     1,593 1.67% 910   Animal Control            198,328              16,625 99,164            129,089                    945
920   Emergency Management                   207,686                    18,731                   103,843                       98,722                        409                   108,555 47.73%                     26,438                      114,115                 (14,984) -13.13% 920   Emergency Management            160,803              11,335 80,402              98,087                5,850
290   American Red Cross                               -                                 -                                  - N/A                            -                                  -                             -   N/A 290   American Red Cross                1,000                       -   500                       -                           -
3 Total - Public Safety              15,156,476              1,320,714                7,578,238                 7,440,851                225,465                 7,490,160 50.58%             1,215,741                   7,122,617                543,699 7.63% 3 Total - Public Safety      18,208,722         1,687,083         9,104,361      12,279,989            317,995
PUBLIC WORKS PUBLIC WORKS          
200   Public Works                7,728,007                 633,887                3,300,834 [4]                 3,001,637             1,039,181               3,687,189 52.29%                   450,094                 2,638,743             1,402,075 53.13% 200   Public Works         6,298,615            561,000 3,149,308         4,090,819            328,196
530   Solid Waste Disposal                               -                                 -                                  - N/A                            -                                  -                             -   N/A 530   Solid Waste Disposal            425,000              36,998 212,500            234,356                         -
970   Payments to Varnell/Cohutta/Tunnel Hill                               -                                 -                                  - N/A                            -                                  -                             -   N/A 970   Payments to Varnell/Cohutta/Tunnel Hill            178,000              10,667 89,000            135,334              42,667
4 Total - Public Works                7,728,007                 633,887                3,300,834                 3,001,637             1,039,181                 3,687,189 52.29%                 450,094                   2,638,743             1,402,075 53.13% 4 Total - Public Works         6,901,615            608,665         3,450,808         4,460,509            370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[5]   Health Department                   250,000                    20,833                   125,000                    125,000                125,000                                - 100.00%                     20,833                      125,000                125,000 100.00% 000   Health Department            950,000              79,167 475,000            633,333            316,667
110   Family Supp Council / Greenhouse Adv.                      22,000                      1,000                      11,000                         6,000                  16,000                                - 100.00%                       6,000                        11,000                  11,000 100.00% 110   CASA Grant - Family Support Council                5,400                       -   2,700                7,000                         -
441   Family and Children Services                   110,000                      9,167                      55,000                       55,000                  55,000                                - 100.00%                       6,667                        40,000                  70,000 175.00% 441[6]   Family and Children Services            148,678              12,390 74,339              99,120              49,559
446   GA Dept. of Veterans Service                        1,000                        1,000 [7]                            984                             16 98.40%                            -                               984                           -   0.00% 446   Ga. Dept. of Veterans Service                1,000                       -   500                    984                         -
452   Indigent Funeral Expense                      20,000                      10,000                         4,050                     15,950 20.25%                            -                            4,600                      (550) -11.96% 452   Indigent Funeral Expense              65,000                3,000 32,500              39,000                         -
520   Senior Citizens                               -                                 -                                  - N/A                            -                                  -                             -   N/A 520   Senior Citizens            150,000              12,500 75,000            103,573              50,000
5 Total - Health and Welfare                   403,000                    31,000                   202,000                    191,034                196,000                       15,966 96.04%                   33,500                      181,584                205,450 113.14% 5 Total - Health and Welfare         1,320,078            107,057            660,039            883,010            416,226
CULTURE AND RECREATION CULTURE AND RECREATION          
120   Parks & Recreation Department                1,056,530                    72,578                   528,265                    436,738                  20,222                   599,570 43.25%                     69,443                      469,386                 (12,426) -2.65% 120   Recreation Department         1,012,423              77,435 506,212            635,226                5,558
510   Dalton Regional Library                               -                                 -                                  - N/A                            -                                  -                             -   N/A 510   Dalton Regional Library            226,000              15,667 113,000            163,336              62,667
6 Total - Culture and Recreation                1,056,530                    72,578                   528,265                    436,738                  20,222                     599,570 43.25%                   69,443                      469,386                 (12,426) -2.65% 6 Total - Culture and Recreation         1,238,423              93,102            619,212            798,562              68,225 6,057,836
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                   117,453                    10,620                      58,727                       39,845                     77,608 33.92%                       5,950                        48,377                   (8,532) -17.64% 130   County Extension Service            156,719              12,978 78,360              99,849                    253
140   State Forestry Service                        7,868                         656                        3,934                         3,934                       3,934 50.00%                          656                          3,934                           -   0.00% 140   State Forestry Service                3,600                       -   1,800                1,545                         -
220   Inspection & Enforcement                   366,758                    28,504                   183,379                    173,622                   193,136 47.34%                     27,923                      172,234                     1,388 0.81% 220   Inspection & Enforcement            608,154              42,043 304,077            308,881                    199
310   Dalton/Whitfield CDC                      90,000                      7,500                      45,000                       45,000                  45,000                                - 100.00%                       7,500                        45,000                  45,000 100.00% 310   Dalton/Whitfield CDC            177,138              17,164 88,569              24,160                         -
410   County Planner                      48,000                      4,000                      24,000                       24,000                  24,000                                - 100.00%                       4,000                        24,000                  24,000 100.00% 410   County Planner            163,262                8,320 81,631            122,245                         -
420   MPO                   215,943                      5,552                   107,972                       33,862                   182,081 15.68%                       5,053                        34,778                      (916) -2.63% 420   MPO            166,143                    397 83,072              74,895                         -
450   County Engineer Office                   699,193                    55,509                   349,597                    338,076                   361,117 48.35%                     44,909                      277,284                  60,792 21.92% 450   County Engineer Office            315,901              33,918 157,951            259,346                    922
520   Dalton/Whitfield JDA                               -                                 -                                  - N/A                            -                                  -                             -   N/A 520   Dalton/Whitfield JDA            159,250              12,871 79,625            105,768              51,483
540&565   NW GA Trade & Conv. Center Authority                   577,394                    18,226                   243,703 [8]                    243,703                  34,360                   299,331 48.16%                     23,451                      261,173                  16,890 6.47% 540&565   NW GA Trade & Conv. Center Authority            437,110              34,766 218,555            335,861              60,703
7 Total - Housing and Development                2,122,609                 130,567                1,016,310                    902,042                103,360                 1,117,207 47.37%                 119,442                      866,780                138,622 15.99% 7 Total - Housing and Development         2,187,277            162,457         1,093,639         1,332,550            113,560 11,406,429
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment                1,648,960              1,159,000                1,159,000 [9]                 1,159,000                   489,960 70.29%                1,126,000                   1,126,000                  33,000 2.93%   Loan Payment  $        839,337                       -   419,669                       -                           -
  Interest Expense                   270,649                 137,780                   137,780                    137,780                   132,869 50.91%                   161,209                      161,209                 (23,429) -14.53%   Interest Expense  $          75,663              10,966 37,832              74,567                         -
  TAN's                      25,000                      6,500                        6,500                         6,500                     18,500 26.00%                            -                                  -                       6,500 N/A
8 Total - Debt Service                1,944,609              1,303,280                1,303,280                 1,303,280                             -                     641,329 67.02%             1,287,209                   1,287,209                  16,071 1.25% 8 Total - Debt Service            915,000              10,966            457,500              74,567                       -   10,544,309
OTHER FINANCING USES OTHER FINANCING USES          
  Greenhouse                               -                                 -                               -                                - N/A                            -                                  -                             -   N/A   Greenhouse 0                       -   0                       -                           -
Use   E-911 Center                   592,745                    49,395                   296,373                    296,372                   296,373 0.00%                   15,059                        90,351                206,021 228.02% Use   E-911 Center                       -                         -   0                       -                           -
Detail   Whitfield Transit Grant                   206,543                    17,212                   103,272                    103,271                   103,272 50.00%                     9,948                        59,687                  43,584 73.02% Detail   Whitfield Transit Grant              90,000                7,500 45,000              60,000                         -
  Northwest Georgia Trade & Convention                               -                                 -                                  - N/A                            -                                  -                             -   N/A   Northwest Georgia Trade & Convention            507,200              42,267 253,600            338,133                         -
  Juvenile Accountability Grant                               -                                 -                                  - N/A                            -                                  -                             -   N/A   Juvenile Accountability Grant                5,000                       -   2,500                       -                           -
  Capital Projects                1,326,009                 110,501                   663,005                    663,005 [10]                   663,004 50.00%                   85,070                      510,419                152,586 29.89%   Capital Projects         2,787,000            232,250 1,393,500         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                2,125,297                 177,108                1,062,649                 1,062,648                             -                 1,062,649 50.00%                 110,077                      660,457                402,191 60.90% 9   Total - Other Financing Uses         3,389,200            282,017         1,694,600         2,256,133                       -  
TOTAL EXPENDITURES  $          45,050,752  $          4,889,331  $          22,065,718  $           21,061,998  $         1,964,665    $         22,024,089 51.11%  $         4,444,171    $           19,737,298  $         3,289,365 16.67% TOTAL EXPENDITURES      46,853,567  $    3,991,506  $  23,426,784  $  30,033,164  $    1,956,741
         
Other Fin Uses                 197,941 x                 1,187,648 x
Entry Total              4,889,331               21,061,998
Exp Status Rpt              3,211,083               32,978,999    
Remove F/S Debt Svc              1,303,280                 1,303,280
Book Debt Svc                             -                     (613,683)
Issuance Costs                             -                                  -  
              33,668,596
Rounding                (374,968)               12,606,598