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 November 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   $               438,363  $               30,138  $               401,833  $                373,329  $                 65,034 85.16%  $              36,574  $               362,397                  10,932 3.02% 310   Board of Commissioners (HR & Admin)  $        793,047  $          61,355  $        726,960  $        467,911  $            1,596
400   Board of Elections and Registrar                   383,345                    58,403                   351,400                    331,682                     51,663 86.52%                  31,949                   289,297                  42,385 14.65% 400   Board of Elections and Registrar            432,167              47,581 396,153            313,277                         -
510   Finance & Accounting                   729,091                    54,132                   668,333                    688,793                     40,298 94.47%                  54,709                   622,523                  66,270 10.65% 510   Finance & Accounting            414,637              43,235 380,084            308,202                4,129
520   General Administration (Contingency)                   444,319                               -   [1]                   444,319 0.00%                           -   N/A 520   General Administration (Contingency)            975,000                4,233 893,750                7,027                         -
530   Law                   230,000                    18,664                   210,833                    217,571                     12,429 94.60%                  14,955                   185,248                  32,323 17.45% 530   Law            185,000              17,644 169,583            130,223                         -
535   Information Technologies                   990,029                    71,186                   907,527                    950,313                     39,716 95.99%                156,697                   946,017                     4,296 0.45% 535   Information Technologies         1,099,459              78,045 1,007,837            722,910                2,836
540   Human Resources                   454,116                    41,570                   398,096 [2]                    379,412                     74,704 83.55%                  35,825                   348,621                  30,791 8.83%
545   Tax Commissioner                1,435,861                 112,879                1,316,206                 1,299,496                   136,365 90.50%                122,501                1,250,169                  49,327 3.95% 545   Tax Commissioner         1,315,350            125,828 1,205,738            928,624                1,043
550   Tax Assessor                1,652,143                 144,831                1,514,464                 1,379,523                   272,620 83.50%                120,941                1,346,927                  32,596 2.42% 550   Tax Assessor         1,432,237            123,189 1,312,884            941,709                    548
551   Board of Equalization                      15,468                         353                      14,179                       10,763                       4,705 69.58%                     3,557                      11,552                      (789) -6.83% 551   Board of Equalization              14,000                      37 12,833                3,812                         -
555   Risk Management                   481,500                    39,262                   441,375                    433,142                     48,358 89.96%                  39,205                   417,093 [3]                  16,049 3.85% 555   Risk Management            500,000              43,527 458,333            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                       -   94,875              99,710                         -
565   Buildings & Grounds                1,457,176                 103,587                1,335,745                 1,209,422                  16,158                   231,596 84.11%                103,334                1,169,405                  56,175 4.80% 565   Buildings & Grounds         1,409,617            129,363 1,292,149            952,914              32,434
570   Communications                      34,833                      2,860                      31,930                       33,737                       1,096 96.85%                     3,646                      32,009                     1,728 5.40% 570   Public Relations Services              32,107                    762 29,431              20,325                         -
595   General Administration Fees                      76,850                      6,617                      70,446                       72,593                       4,257 94.46%                     6,402                      70,343                     2,250 3.20% 595   General Administration Fees              68,500              10,188 62,792              43,784                         -
  Indirect Cost Allocation                               -                                 -                                  - N/A                           -   N/A   Indirect Cost Allocation       (3,716,760)          (311,995) (3,407,030)       (2,451,940)
1 Total - General Government                8,931,094                 684,482                7,770,366                 7,483,531                  16,158                 1,431,405 83.97%                730,295                  7,157,571                342,118 4.78% 1 Total - General Government         5,057,861            372,992         4,636,373         2,817,659              42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                   563,747                    47,552                   516,768                    536,746                            3                     26,998 95.21%                  47,327                   508,775                  27,974 5.50% 100   Judicial Administration         1,242,160            103,169 1,138,647            792,666              26,440
151   Judge Morris                      53,617                      4,839                      49,149                       45,036                       8,581 84.00%                     4,023                      42,323                     2,713 6.41% 151   Judge Morris              58,852                6,413 53,948              35,428                         -
152   Judge Boyett                      53,617                      4,779                      49,149                       48,193                       5,424 89.88%                     6,967                      46,186                     2,007 4.35% 152   Judge Boyett              55,666                4,419 51,027              31,635                      28
153   Judge Wilbanks                      52,477                      6,111                      48,104                       51,159                       1,318 97.49%                     5,387                      48,226                     2,933 6.08% 153   Judge Adams              56,204                4,112 51,520              36,486                         -
154   Judge Minter                      52,177                      4,841                      47,829                       46,607                       5,570 89.32%                     3,482                      43,823                     2,784 6.35% 154   Judge Partain              58,058                5,543 53,220              36,259                         -
155   Drug Court                               -                                 -                                  - N/A                           -   N/A 155   Drug Court            172,213              12,193 157,862            122,078                         -
180   Clerk of Superior Court                   936,697                    86,888                   858,639                    822,808                     2,450 [5]                   111,439 88.10%                  84,901                   799,980                  25,278 3.16% 180   Clerk of Superior Court         1,080,371              98,415 990,340            732,209                6,568
200   District Attorney                1,465,631                    84,672                1,343,495                 1,222,352                193,174                     50,105 96.58%                112,428                1,181,733                233,793 19.78% 200   District Attorney         1,304,668            117,532 1,195,946            933,846            365,977
400   Magistrate Court                   976,935                    79,035                   895,524                    877,678                        432                     98,825 89.88%                  75,250                   841,446                  36,664 4.36% 400   Magistrate Court         1,077,986              91,087 988,154            713,087                2,310
450   Probate Court                   531,505                    39,393                   487,213                    456,564                          25                     74,916 85.90%                  42,615                   443,123                  13,466 3.04% 450   Probate Court            600,575              55,281 550,527            420,214                    982
600   Juvenile Court                   938,632                    78,942                   860,413                    810,891                        121                   127,620 86.40%                  74,197                   839,994                 (28,982) -3.45% 600   Juvenile Court         1,214,916            108,143 1,113,673            803,460              25,043
800   Public Defender                   805,024                    54,169                   737,939                    669,629                     3,250                   132,145 83.58%                  55,672                   629,654                  43,225 6.86% 800   Public Defender            713,722              60,860 654,245            472,817            199,938
2 Total - Judicial                6,430,059                 491,221                5,894,221                 5,587,663                199,455                     642,941 90.00%                512,249                  5,425,263                361,855 6.67% 2 Total - Judicial         7,635,391            667,167         6,999,108         5,130,185            627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                7,421,672                 613,758                6,803,199                 6,695,879                     9,174 [6]                   716,619 90.34%                600,251                6,381,173                323,880 5.08% 300   Sheriff         7,123,494            651,785 6,529,870         4,811,137              43,852
326   Correctional Facility                7,951,784                 698,656                7,289,135                 7,218,051                  33,971                   699,762 91.20%                662,646                6,825,451                426,571 6.25% 326   Correctional Facility         5,375,939            544,990 4,927,944         3,654,301              79,973
500   Fire Department                               -                                 -                                  - N/A                           -   N/A 500   Fire Department         4,694,910            411,758 4,303,668         3,172,958              23,973
600   Emergency Medical Services                   300,000                    25,000                   275,000                    275,000                     25,000 91.67%                  25,000                   345,000                 (70,000) -20.29% 600   Emergency Medical Services            485,000              40,417 444,583            323,335            161,667
700   Coroner                      98,863                      7,166                      90,624                       66,041                     32,822 66.80%                     8,879                      97,637                 (31,596) -32.36% 700   Coroner            169,248              10,173 155,144              91,082                1,735
910   Animal Control                   229,580                    19,738                   210,448                    203,584                        784                     25,212 89.02%                  16,460                   192,976                  11,392 5.90% 910   Animal Control            198,328              16,625 181,801            129,089                    945
920   Emergency Management                   217,321                    17,912                   199,211                    184,791                        975                     31,555 85.48%                  14,964                   187,424                   (1,658) -0.88% 920   Emergency Management            160,803              11,335 147,403              98,087                5,850
290   American Red Cross                               -                                 -                                  - N/A                           -   N/A 290   American Red Cross                1,000                       -   917                       -                           -
3 Total - Public Safety              16,219,220              1,382,230              14,867,618               14,643,346                  44,904                 1,530,970 90.56%             1,328,200                14,029,661                658,589 4.69% 3 Total - Public Safety      18,208,722         1,687,083      16,691,329      12,279,989            317,995
PUBLIC WORKS PUBLIC WORKS          
200   Public Works                6,631,945                 498,670                6,079,283 [7]                 5,899,170                287,417                   445,358 93.28%                615,794                5,997,213                189,374 3.16% 200   Public Works         6,298,615            561,000 5,773,730         4,090,819            328,196
530   Solid Waste Disposal                               -                                 -                                  - N/A                           -   N/A 530   Solid Waste Disposal            425,000              36,998 389,583            234,356                         -
970   Payments to Varnell/Cohutta/Tunnel Hill                               -                                 -                                  - N/A                           -   N/A 970   Payments to Varnell/Cohutta/Tunnel Hill            178,000              10,667 163,167            135,334              42,667
4 Total - Public Works                6,631,945                 498,670                6,079,283                 5,899,170                287,417                     445,358 93.28%                615,794                  5,997,213                189,374 3.16% 4 Total - Public Works         6,901,615            608,665         6,326,480         4,460,509            370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[8]   Health Department                   250,000                    20,833                   229,167                    229,167                     20,833 91.67%                  20,833                   229,167                           -   0.00% 000   Health Department            950,000              79,167 870,833            633,333            316,667
110   Family Supp Council / Greenhouse Adv.                      22,000                      1,000                      20,167                       16,000                     4,167 [9]                       1,833 91.67%                     1,000                      16,000                     4,167 26.04% 110   CASA Grant - Family Support Council                5,400                       -   4,950                7,000                         -
441   Family and Children Services                      80,000                      6,667                      73,333                       73,333                       6,667 91.67%                     9,167                   100,833                 (27,500) -27.27% 441[10]   Family and Children Services            148,678              12,390 136,288              99,120              49,559
446   GA Dept. of Veterans Service                        1,000                        1,000 [11]                            984                             16 98.40%                           984                           -   0.00% 446   Ga. Dept. of Veterans Service                1,000                       -   917                    984                         -
452   Indigent Funeral Expense                      20,000                         900                      18,333                         8,100                     11,900 40.50%                     1,800                        9,000                      (900) -10.00% 452   Indigent Funeral Expense              65,000                3,000 59,583              39,000                         -
520   Senior Citizens                               -                                 -                                  - N/A                           -   N/A 520   Senior Citizens            150,000              12,500 137,500            103,573              50,000
5 Total - Health and Welfare                   373,000                    29,400                   342,000                    327,584                     4,167                       41,249 88.94%                  32,800                     355,984                 (24,233) -6.81% 5 Total - Health and Welfare         1,320,078            107,057         1,210,072            883,010            416,226
CULTURE AND RECREATION CULTURE AND RECREATION          
120   Parks & Recreation Department                1,134,387                    86,957                1,039,855                    916,067                   218,320 80.75%                  79,253                   836,609                  79,458 9.50% 120   Recreation Department         1,012,423              77,435 928,054            635,226                5,558
510   Dalton Regional Library                               -                                 -                                  - N/A                           -   N/A 510   Dalton Regional Library            226,000              15,667 207,167            163,336              62,667
6 Total - Culture and Recreation                1,134,387                    86,957                1,039,855                    916,067                             -                     218,320 80.75%                  79,253                     836,609                  79,458 9.50% 6 Total - Culture and Recreation         1,238,423              93,102         1,135,221            798,562              68,225 7,724,446
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                   120,761                      3,264                   110,698                       84,718                  23,400 [12]                     12,643 89.53%                  15,240                      84,693                  23,425 27.66% 130   County Extension Service            156,719              12,978 143,659              99,849                    253
140   State Forestry Service                        7,868                         656                        7,212                         7,215                          653 91.70%                        656                        7,212                            3 0.04% 140   State Forestry Service                3,600                       -   3,300                1,545                         -
220   Inspection & Enforcement                   385,478                    28,506                   353,355                    334,976                     50,502 86.90%                  26,578                   319,102                  15,874 4.97% 220   Inspection & Enforcement            608,154              42,043 557,475            308,881                    199
310   Dalton/Whitfield CDC                      82,500                      6,875                      75,625                       75,625                       6,875 91.67%                     7,500                      82,500                   (6,875) -8.33% 310   Dalton/Whitfield CDC            177,138              17,164 162,377              24,160                         -
410   County Planner                      48,000                    12,000                      44,000                       44,000                       4,000 91.67%                     4,000                      44,000                           -   0.00% 410   County Planner            163,262                8,320 149,657            122,245                         -
420   MPO                   161,613                      7,557                   148,145                       87,895                     73,718 54.39%                     7,076                      69,268                  18,627 26.89% 420   MPO            166,143                    397 152,298              74,895                         -
450   County Engineer Office                   761,982                    57,943                   698,484                    677,308                     2,460                     82,214 89.21%                  58,368                   632,180                  47,588 7.53% 450   County Engineer Office            315,901              33,918 289,576            259,346                    922
520   Dalton/Whitfield JDA                               -                                 -                                  - N/A                           -   N/A 520   Dalton/Whitfield JDA            159,250              12,871 145,979            105,768              51,483
540&565   NW GA Trade & Conv. Center Authority                   612,954                    20,592                   297,066 [13]                    297,065                   315,889 48.46%                  18,226                   399,404               (102,339) -25.62% 540&565   NW GA Trade & Conv. Center Authority            437,110              34,766 400,684            335,861              60,703
7 Total - Housing and Development                2,181,156                 137,393                1,734,584                 1,608,802                  25,860                     546,494 74.94%                137,644                  1,638,359                   (3,697) -0.23% 7 Total - Housing and Development         2,187,277            162,457         2,005,004         1,332,550            113,560 13,807,451
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment                1,696,960                 410,000                1,602,000 [14]                 1,602,000                     94,960 94.40%                1,159,000                443,000 38.22%   Loan Payment  $        839,337                       -   769,392                       -                           -
  Interest Expense                   217,753                    30,198                   143,790                    143,790                     73,963 66.03%                   137,780                     6,010 4.36%   Interest Expense  $          75,663              10,966 69,358              74,567                         -
  TAN's                      25,000                        5,000 [15]                         5,000                     20,000 20.00%                        6,500                   (1,500) -23.08%
8 Total - Debt Service                1,939,713                 440,198                1,750,790                 1,750,790                             -                     188,923 90.26%                           -                    1,303,280                447,510 34.34% 8 Total - Debt Service            915,000              10,966            838,750              74,567                       -   9,660,496
OTHER FINANCING USES OTHER FINANCING USES          
  Greenhouse                               -                               -                                - N/A                           -   N/A   Greenhouse 0                       -   0                       -                           -
Use   E-911 Center                   811,326                    67,611                   743,716                    743,716                     67,610 0.00%                  49,395                   543,350                200,366 36.88% Use   E-911 Center                       -                         -   0                       -                           -
Detail   Whitfield Transit Grant                   128,867                    10,739                   118,128                    118,128                     10,739 91.67%                  17,212                   189,331                 (71,203) -37.61% Detail   Whitfield Transit Grant              90,000                7,500 82,500              60,000                         -
  Northwest Georgia Trade & Convention                               -                                  - N/A                           -   N/A   Northwest Georgia Trade & Convention            507,200              42,267 464,933            338,133                         -
  Juvenile Accountability Grant                               -                                  - N/A                           -   N/A   Juvenile Accountability Grant                5,000                       -   4,583                       -                           -
  Capital Projects                2,024,615                 167,718                1,855,897                 1,844,897                  11,000 [16]                   168,718 91.67%                300,999                1,519,298                336,599 22.15%   Capital Projects         2,787,000            232,250 2,554,750         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                2,964,808                 246,068                2,717,741                 2,706,741                  11,000                     247,067 91.67%                367,606                  2,251,979                465,762 20.68% 9   Total - Other Financing Uses         3,389,200            282,017         3,106,767         2,256,133                       -  
TOTAL EXPENDITURES  $          46,805,382  $          3,996,619  $          42,196,458  $           40,923,694  $            588,961    $           5,292,727 88.69%  $         3,803,841    $          38,995,919  $         2,516,736 6.45% TOTAL EXPENDITURES      46,853,567  $    3,991,506  $  42,949,103  $  30,033,164  $    1,956,741
         
Other Fin Uses                 266,901 x                 2,935,908 x
Entry Total              3,996,619               40,923,694
Exp Status Rpt              3,211,083               32,978,999    
Remove F/S Debt Svc                 440,198                 1,750,790
Book Debt Svc                             -                     (613,683)
Issuance Costs                             -                                  -  
              34,116,106
Rounding                (345,338)                (6,807,588)