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 March 31, 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  $               35,176  $                 89,579  $                103,331  $                      19  $              254,967 28.84%  $              27,961  $                 80,736                  22,614 28.01% 310   Board of Commissioners (HR & Admin)  $        793,047  $          61,355  $        198,262  $        467,911  $            1,596
400   Board of Elections and Registrar                   331,624                    38,592                      82,906                    101,669                        966                   228,989 30.95%                  31,456                      85,748                  16,887 19.69% 400   Board of Elections and Registrar            432,167              47,581 108,042            313,277                         -
510   Finance & Accounting                   682,987                    57,291                   170,747                    167,580                   515,407 24.54%                  56,434                   160,812                     6,768 4.21% 510   Finance & Accounting            414,637              43,235 103,659            308,202                4,129
520   General Administration (Contingency)                   500,000                               -   [1]                   500,000 0.00%                           -                                 -                             -   N/A 520   General Administration (Contingency)            975,000                4,233 243,750                7,027                         -
530   Law                   210,000                    42,369                      52,500                       55,312 [2]                   154,688 26.34%                  19,423                      46,112                     9,200 19.95% 530   Law            185,000              17,644 46,250            130,223                         -
535   Information Technologies                   995,460                    88,119                   248,865                    226,367                   769,093 22.74%                  89,235                   248,561                 (22,194) -8.93% 535   Information Technologies         1,099,459              78,045 274,865            722,910                2,836
540   Human Resources                   450,949                    37,080                   112,737                       87,561                   363,388 19.42%                  26,124                      74,282                  13,279 17.88%
545   Tax Commissioner                1,373,967                 117,341                   343,492                    330,790               1,043,177 24.08%                116,346                   326,701                     4,089 1.25% 545   Tax Commissioner         1,315,350            125,828 328,838            928,624                1,043
550   Tax Assessor                1,559,902                 116,512                   389,976                    339,892               1,220,010 21.79%                104,268                   323,250                  16,642 5.15% 550   Tax Assessor         1,432,237            123,189 358,059            941,709                    548
551   Board of Equalization                      15,227                           10                        3,807                         1,334                     13,893 8.76%                        411                        3,069                   (1,735) -56.53% 551   Board of Equalization              14,000                      37 3,500                3,812                         -
555   Risk Management                   452,000                    38,691                   113,000                    111,362                   340,638 24.64%                  37,067                   107,183                     4,179 3.90% 555   Risk Management            500,000              43,527 125,000            329,171                         -
560   Audit                   108,000                        5,620 [3]                         5,620                   102,380 5.20%                     6,780                      24,040                 (18,420) -76.62% 560   Audit            103,500                       -   25,875              99,710                         -
565   Buildings & Grounds                1,355,452                 109,739                   338,863                    315,407                  32,658               1,007,387 25.68%                104,245                   292,785                  55,280 18.88% 565   Buildings & Grounds         1,409,617            129,363 352,404            952,914              32,434
570   Communications                      35,277                      2,629                        8,819                         8,114                     27,163 23.00%                     3,110                        8,437                      (323) -3.83% 570   Public Relations Services              32,107                    762 8,027              20,325                         -
595   General Administration Fees                      76,500                      7,991                      19,125                       19,168                     57,332 25.06%                     6,337                      19,011                        157 0.83% 595   General Administration Fees              68,500              10,188 17,125              43,784                         -
  Indirect Cost Allocation                               -                                 -                                  - N/A                           -                                 -                             -   N/A   Indirect Cost Allocation       (3,716,760)          (311,995) (929,190)       (2,451,940)
1 Total - General Government                8,505,662                 691,540                1,980,036                 1,873,507                  33,643                 6,598,512 22.42%                629,197                  1,800,727                106,423 5.91% 1 Total - General Government         5,057,861            372,992         1,264,465         2,817,659              42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                   563,103                    45,785                   140,776                    128,229                  60,346                   374,528 33.49%                  46,585                   134,691                  53,884 40.01% 100   Judicial Administration         1,242,160            103,169 310,540            792,666              26,440
151   Judge Morris                      54,487                      2,754                      13,622                       11,577                     42,910 21.25%                     3,877                      11,939                      (362) -3.03% 151   Judge Morris              58,852                6,413 14,713              35,428                         -
152   Judge Boyett                      53,787                      4,208                      13,447                         9,680                     44,107 18.00%                     5,734                      12,047                   (2,367) -19.65% 152   Judge Boyett              55,666                4,419 13,917              31,635                      28
153   Judge Wilbanks                      53,177                      4,624                      13,294                       11,850                        105                     41,222 22.48%                     8,007                      13,615                   (1,660) -12.19% 153   Judge Adams              56,204                4,112 14,051              36,486                         -
154   Judge Minter                      53,377                      4,170                      13,344                       11,235                     42,142 21.05%                     4,675                      11,568                      (333) -2.88% 154   Judge Partain              58,058                5,543 14,515              36,259                         -
155   Drug Court                               -                                 -                                  - N/A                           -                                 -                             -   N/A 155   Drug Court            172,213              12,193 43,053            122,078                         -
180   Clerk of Superior Court                   903,482                    70,509                   225,871                    202,880                   700,602 22.46%                  73,941                   205,096                   (2,216) -1.08% 180   Clerk of Superior Court         1,080,371              98,415 270,093            732,209                6,568
200   District Attorney                1,271,993                 112,932                   317,998                    280,558                361,565                   629,870 50.48%                  93,953                   229,197                412,926 180.16% 200   District Attorney         1,304,668            117,532 326,167            933,846            365,977
400   Magistrate Court                   935,413                    77,568                   233,853                    223,139                     1,534                   710,740 24.02%                  77,415                   226,765                   (2,092) -0.92% 400   Magistrate Court         1,077,986              91,087 269,497            713,087                2,310
450   Probate Court                   504,520                    44,152                   126,130                    119,978                     1,633                   382,909 24.10%                  38,138                   111,108                  10,503 9.45% 450   Probate Court            600,575              55,281 150,144            420,214                    982
600   Juvenile Court                   952,223                    79,604                   238,056                    225,139                  80,586                   646,498 32.11%                  75,587                   215,064                  90,661 42.16% 600   Juvenile Court         1,214,916            108,143 303,729            803,460              25,043
800   Public Defender                   709,600                    54,599                   177,400                    160,767                  48,821                   500,012 29.54%                  52,049                   152,120                  57,468 37.78% 800   Public Defender            713,722              60,860 178,431            472,817            199,938
2 Total - Judicial                6,055,162                 500,905                1,513,791                 1,385,032                554,590                 4,115,540 32.03%                479,961                  1,323,210                616,412 46.58% 2 Total - Judicial         7,635,391            667,167         1,908,848         5,130,185            627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                6,892,419                 603,989                1,723,105                 1,668,842                  23,116               5,200,461 24.55%                570,276                1,603,074                  88,884 5.54% 300   Sheriff         7,123,494            651,785 1,780,874         4,811,137              43,852
326   Correctional Facility                7,434,768                 664,373                1,858,692                 1,754,680                  64,974               5,615,114 24.47%                695,524                1,760,959                  58,695 3.33% 326   Correctional Facility         5,375,939            544,990 1,343,985         3,654,301              79,973
500   Fire Department                               -                                 -                                  - N/A                           -                                 -                             -   N/A 500   Fire Department         4,694,910            411,758 1,173,728         3,172,958              23,973
600   Emergency Medical Services                   300,000                    25,000                      75,000                       75,000                225,000                                - 100.00%                           -                        50,000                250,000 500.00% 600   Emergency Medical Services            485,000              40,417 121,250            323,335            161,667
700   Coroner                   115,667                    14,935                      28,917                       29,721                     85,946 25.70%                     7,017                      19,411                  10,310 53.11% 700   Coroner            169,248              10,173 42,312              91,082                1,735
910   Animal Control                   205,936                    17,221                      51,484                       47,597                        444                   157,895 23.33%                  16,679                      48,427                      (386) -0.80% 910   Animal Control            198,328              16,625 49,582            129,089                    945
920   Emergency Management                   207,686                    16,958                      51,922                       47,859                     1,563                   158,264 23.80%                  15,423                      42,952                     6,470 15.06% 920   Emergency Management            160,803              11,335 40,201              98,087                5,850
290   American Red Cross                               -                                 -                                  - N/A                           -                                 -                             -   N/A 290   American Red Cross                1,000                       -   250                       -                           -
3 Total - Public Safety              15,156,476              1,342,476                3,789,119                 3,623,699                315,097               11,217,680 25.99%             1,304,919                  3,524,823                413,973 11.74% 3 Total - Public Safety      18,208,722         1,687,083         4,552,181      12,279,989            317,995
PUBLIC WORKS PUBLIC WORKS          
200   Public Works                7,728,007                 557,491                1,411,943 [4]                 1,280,948             1,586,142               4,860,917 37.10%                494,262                1,207,949             1,659,141 137.35% 200   Public Works         6,298,615            561,000 1,574,654         4,090,819            328,196
530   Solid Waste Disposal                               -                                 -                                  - N/A                           -                                 -                             -   N/A 530   Solid Waste Disposal            425,000              36,998 106,250            234,356                         -
970   Payments to Varnell/Cohutta/Tunnel Hill                               -                                 -                                  - N/A                           -                                 -                             -   N/A 970   Payments to Varnell/Cohutta/Tunnel Hill            178,000              10,667 44,500            135,334              42,667
4 Total - Public Works                7,728,007                 557,491                1,411,943                 1,280,948             1,586,142                 4,860,917 37.10%                494,262                  1,207,949             1,659,141 137.35% 4 Total - Public Works         6,901,615            608,665         1,725,404         4,460,509            370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[5]   Health Department                   250,000                    20,833                      62,500                       62,500                187,500                                - 100.00%                  20,833                      62,500                187,500 300.00% 000   Health Department            950,000              79,167 237,500            633,333            316,667
110   Family Supp Council / Greenhouse Adv.                      22,000                      1,000                        5,500                         3,000                  19,000                                - 100.00%                     1,000                        3,000                  19,000 633.33% 110   CASA Grant - Family Support Council                5,400                       -   1,350                7,000                         -
441   Family and Children Services                   110,000                      9,167                      27,500                       27,500                  82,500                                - 100.00%                     6,667                      20,000                  90,000 450.00% 441[6]   Family and Children Services            148,678              12,390 37,170              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                       -   250                    984                         -
452   Indigent Funeral Expense                      20,000                         900                        5,000                         1,350                     18,650 6.75%                     3,700                        3,700                   (2,350) -63.51% 452   Indigent Funeral Expense              65,000                3,000 16,250              39,000                         -
520   Senior Citizens                               -                                 -                                  - N/A                           -                                 -                             -   N/A 520   Senior Citizens            150,000              12,500 37,500            103,573              50,000
5 Total - Health and Welfare                   403,000                    31,900                   101,500                       95,334                289,000                       18,666 95.37%                  32,200                        90,184                294,150 326.17% 5 Total - Health and Welfare         1,320,078            107,057            330,020            883,010            416,226
CULTURE AND RECREATION CULTURE AND RECREATION          
120   Parks & Recreation Department                1,056,530                    81,074                   264,133                    192,660                     7,747                   856,123 18.97%                  80,909                   195,655                     4,752 2.43% 120   Recreation Department         1,012,423              77,435 253,106            635,226                5,558
510   Dalton Regional Library                               -                                 -                                  - N/A                           -                                 -                             -   N/A 510   Dalton Regional Library            226,000              15,667 56,500            163,336              62,667
6 Total - Culture and Recreation                1,056,530                    81,074                   264,133                    192,660                     7,747                     856,123 18.97%                  80,909                     195,655                     4,752 2.43% 6 Total - Culture and Recreation         1,238,423              93,102            309,606            798,562              68,225 5,247,506
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                   117,453                      6,020                      29,363                       18,517                     98,936 15.77%                  11,148                      22,285                   (3,768) -16.91% 130   County Extension Service            156,719              12,978 39,180              99,849                    253
140   State Forestry Service                        7,868                         656                        1,967                         1,967                       5,901 25.00%                        656                        1,967                           -   0.00% 140   State Forestry Service                3,600                       -   900                1,545                         -
220   Inspection & Enforcement                   366,758                    29,514                      91,690                       86,204                   280,554 23.50%                  29,170                      85,802                        402 0.47% 220   Inspection & Enforcement            608,154              42,043 152,039            308,881                    199
310   Dalton/Whitfield CDC                      90,000                      7,500                      22,500                       22,500                  67,500                                - 100.00%                     7,500                      22,500                  67,500 300.00% 310   Dalton/Whitfield CDC            177,138              17,164 44,285              24,160                         -
410   County Planner                      48,000                      4,000                      12,000                       12,000                  36,000                                - 100.00%                     4,000                      12,000                  36,000 300.00% 410   County Planner            163,262                8,320 40,816            122,245                         -
420   MPO                   215,943                      5,891                      53,986                       16,784                   199,159 7.77%                     8,593                      19,335                   (2,551) -13.19% 420   MPO            166,143                    397 41,536              74,895                         -
450   County Engineer Office                   699,193                    57,521                   174,798                    168,499                   530,694 24.10%                  47,795                   138,852                  29,647 21.35% 450   County Engineer Office            315,901              33,918 78,975            259,346                    922
520   Dalton/Whitfield JDA                               -                                 -                                  - N/A                           -                                 -                             -   N/A 520   Dalton/Whitfield JDA            159,250              12,871 39,813            105,768              51,483
540&565   NW GA Trade & Conv. Center Authority                   577,394                    13,229                      54,680 [8]                       64,575                154,144                   358,675 37.88%                  23,451                   190,822                  27,897 14.62% 540&565   NW GA Trade & Conv. Center Authority            437,110              34,766 109,278            335,861              60,703
7 Total - Housing and Development                2,122,609                 124,331                   440,984                    391,046                257,644                 1,473,919 30.56%                132,313                     493,563                155,127 31.43% 7 Total - Housing and Development         2,187,277            162,457            546,819         1,332,550            113,560 9,934,206
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment                1,648,960                               -   [9]               1,648,960 0.00%                           -                                 -                             -   N/A   Loan Payment  $        839,337                       -   209,834                       -                           -
  Interest Expense                   270,649                               -                     270,649 0.00%                           -                                 -                             -   N/A   Interest Expense  $          75,663              10,966 18,916              74,567                         -
  TAN's                      25,000                               -                       25,000 0.00%                           -                                 -                             -   N/A
8 Total - Debt Service                1,944,609                             -                                 -                                  -                               -                 1,944,609 0.00%                           -                                   -                             -   N/A 8 Total - Debt Service            915,000              10,966            228,750              74,567                       -   5,118,509
OTHER FINANCING USES OTHER FINANCING USES          
  Greenhouse                               -                                 -                               -                                - N/A                           -                                 -                             -   N/A   Greenhouse 0                       -   0                       -                           -
Use   E-911 Center                   592,745                    49,395                   148,186                    148,186                   444,559 0.00%                  15,059                      45,176                103,010 228.02% Use   E-911 Center                       -                         -   0                       -                           -
Detail   Whitfield Transit Grant                   206,543                    17,212                      51,636                       51,636                   154,907 25.00%                     9,948                      29,843                  21,793 73.03% Detail   Whitfield Transit Grant              90,000                7,500 22,500              60,000                         -
  Northwest Georgia Trade & Convention                               -                                 -                                  - N/A                           -                                 -                             -   N/A   Northwest Georgia Trade & Convention            507,200              42,267 126,800            338,133                         -
  Juvenile Accountability Grant                               -                                 -                                  - N/A                           -                                 -                             -   N/A   Juvenile Accountability Grant                5,000                       -   1,250                       -                           -
  Capital Projects                1,279,409                 106,617                   319,852                    319,852                   959,557 25.00%                  85,070                   255,209                  64,643 25.33%   Capital Projects         2,787,000            232,250 696,750         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                2,078,697                 173,224                   519,674                    519,674                             -                 1,559,023 25.00%                110,077                     330,228                189,446 57.37% 9   Total - Other Financing Uses         3,389,200            282,017            847,300         2,256,133                       -  
TOTAL EXPENDITURES  $          45,050,752  $          3,502,941  $          10,021,178  $             9,361,900  $         3,043,863    $         32,644,989 27.54%  $         3,263,838    $            8,966,339  $         3,439,424 38.36% TOTAL EXPENDITURES      46,853,567  $    3,991,506  $  11,713,392  $  30,033,164  $    1,956,741
         
Other Fin Uses                 194,057 x                    582,174 x
Entry Total              3,502,941                 9,361,900
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                (291,858)               23,003,416