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 May 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   $               425,088  $               39,238  $               177,120  $                184,482  $              240,606 43.40%  $              28,991  $               166,659                  17,823 10.69% 310   Board of Commissioners (HR & Admin)  $        793,047  $          61,355  $        330,436  $        467,911  $            1,596
400   Board of Elections and Registrar                   383,345                    39,790                   159,727                    129,409                   253,936 33.76%                  21,736                   147,999                 (18,590) -12.56% 400   Board of Elections and Registrar            432,167              47,581 180,070            313,277                         -
510   Finance & Accounting                   721,591                    59,392                   300,663                    293,636                          53                   427,902 40.70%                  54,507                   276,582                  17,107 6.19% 510   Finance & Accounting            414,637              43,235 172,765            308,202                4,129
520   General Administration (Contingency)                   772,652                               -   [1]                   772,652 0.00%                           -   N/A 520   General Administration (Contingency)            975,000                4,233 406,250                7,027                         -
530   Law                   230,000                    24,760                      95,833                       93,091                   136,909 40.47%                  26,724                      82,036                  11,055 13.48% 530   Law            185,000              17,644 77,083            130,223                         -
535   Information Technologies                   984,929                    93,508                   410,387                    440,462                   544,467 44.72%                  98,043                   392,867                  47,595 12.11% 535   Information Technologies         1,099,459              78,045 458,108            722,910                2,836
540   Human Resources                   452,786                    31,129                   174,703 [2]                    168,568                   284,218 37.23%                  28,674                   146,950                  21,618 14.71%
545   Tax Commissioner                1,435,861                 117,262                   598,275                    571,867                   863,994 39.83%                113,760                   552,062                  19,805 3.59% 545   Tax Commissioner         1,315,350            125,828 548,063            928,624                1,043
550   Tax Assessor                1,651,393                 124,807                   688,080                    612,685               1,038,708 37.10%                119,200                   575,145                  37,540 6.53% 550   Tax Assessor         1,432,237            123,189 596,765            941,709                    548
551   Board of Equalization                      15,468                         838                        6,445                         5,184                     10,284 33.51%                        123                        1,593                     3,591 225.42% 551   Board of Equalization              14,000                      37 5,833                3,812                         -
555   Risk Management                   481,500                    40,732                   200,625                    195,186                   286,314 40.54%                  31,673                   187,031 [3]                     8,155 4.36% 555   Risk Management            500,000              43,527 208,333            329,171                         -
560   Audit                   108,000                    45,790                      51,160 [4]                       51,160                     56,840 47.37%                  36,380                      52,490                   (1,330) -2.53% 560   Audit            103,500                       -   43,125              99,710                         -
565   Buildings & Grounds                1,407,536                 117,430                   586,473                    546,391                  40,236                   820,909 41.68%                107,012                   517,235                  69,392 13.42% 565   Buildings & Grounds         1,409,617            129,363 587,340            952,914              32,434
570   Communications                      34,833                      2,697                      14,514                       14,740                     20,093 42.32%                     2,562                      14,197                        543 3.82% 570   Public Relations Services              32,107                    762 13,378              20,325                         -
595   General Administration Fees                      76,850                      6,584                      32,021                       32,922                     43,928 42.84%                     6,389                      31,946                        976 3.06% 595   General Administration Fees              68,500              10,188 28,542              43,784                         -
  Indirect Cost Allocation                               -                                 -                                  - N/A                           -   N/A   Indirect Cost Allocation       (3,716,760)          (311,995) (1,548,650)       (2,451,940)
1 Total - General Government                9,181,832                 743,957                3,496,027                 3,339,783                  40,289                 5,801,760 36.81%                675,774                  3,144,792                235,280 7.48% 1 Total - General Government         5,057,861            372,992         2,107,442         2,817,659              42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                   563,747                    52,811                   234,895                    247,357                  49,079                   267,311 52.58%                  40,230                   221,705                  74,731 33.71% 100   Judicial Administration         1,242,160            103,169 517,567            792,666              26,440
151   Judge Morris                      53,617                      4,984                      22,340                       20,634                     32,983 38.48%                     2,951                      17,330                     3,304 19.07% 151   Judge Morris              58,852                6,413 24,522              35,428                         -
152   Judge Boyett                      53,617                      5,219                      22,340                       23,032                     30,585 42.96%                     3,890                      18,844                     4,188 22.22% 152   Judge Boyett              55,666                4,419 23,194              31,635                      28
153   Judge Wilbanks                      52,477                      6,658                      21,865                       23,954                     28,523 45.65%                     2,941                      19,649                     4,305 21.91% 153   Judge Adams              56,204                4,112 23,418              36,486                         -
154   Judge Minter                      52,177                      6,444                      21,740                       21,762                     30,415 41.71%                     3,715                      19,634                     2,128 10.84% 154   Judge Partain              58,058                5,543 24,191              36,259                         -
155   Drug Court                               -                                 -                                  - N/A                           -   N/A 155   Drug Court            172,213              12,193 71,755            122,078                         -
180   Clerk of Superior Court                   934,137                    75,045                   389,224                    358,840                        329                   574,968 38.45%                  72,245                   341,959                  17,210 5.03% 180   Clerk of Superior Court         1,080,371              98,415 450,155            732,209                6,568
200   District Attorney                1,465,631                 117,908                   610,680                    526,139                383,807                   555,685 62.09%                118,047                   506,100                403,846 79.80% 200   District Attorney         1,304,668            117,532 543,612            933,846            365,977
400   Magistrate Court                   974,635                    78,329                   406,098                    399,883                        189                   574,563 41.05%                  76,309                   370,170                  29,902 8.08% 400   Magistrate Court         1,077,986              91,087 449,161            713,087                2,310
450   Probate Court                   531,505                    41,250                   221,460                    210,948                   320,557 39.69%                  40,107                   198,598                  12,350 6.22% 450   Probate Court            600,575              55,281 250,240            420,214                    982
600   Juvenile Court                   938,632                    77,216                   391,097                    372,522                  62,788                   503,322 46.38%                  75,463                   377,649                  57,661 15.27% 600   Juvenile Court         1,214,916            108,143 506,215            803,460              25,043
800   Public Defender                   805,024                    65,619                   335,427                    316,570                  66,936                   421,518 47.64%                  53,591                   267,148                116,358 43.56% 800   Public Defender            713,722              60,860 297,384            472,817            199,938
2 Total - Judicial                6,425,199                 531,483                2,677,166                 2,521,641                563,128                 3,340,430 48.01%                489,489                  2,358,786                725,983 30.78% 2 Total - Judicial         7,635,391            667,167         3,181,413         5,130,185            627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                7,352,017                 609,139                3,063,340                 2,964,418                  73,298 [5]               4,314,301 41.32%                568,822                2,804,553                233,163 8.31% 300   Sheriff         7,123,494            651,785 2,968,123         4,811,137              43,852
326   Correctional Facility                7,950,519                 676,683                3,312,716                 3,206,743                115,430               4,628,346 41.79%                633,440                2,980,380                341,793 11.47% 326   Correctional Facility         5,375,939            544,990 2,239,975         3,654,301              79,973
500   Fire Department                               -                                 -                                  - N/A                           -   N/A 500   Fire Department         4,694,910            411,758 1,956,213         3,172,958              23,973
600   Emergency Medical Services                   300,000                    25,000                   125,000                    125,000                175,000                                - 100.00%                  25,000                   125,000                175,000 140.00% 600   Emergency Medical Services            485,000              40,417 202,083            323,335            161,667
700   Coroner                      98,863                      6,786                      41,193                       28,013                     70,850 28.34%                     9,313                      49,923                 (21,910) -43.89% 700   Coroner            169,248              10,173 70,520              91,082                1,735
910   Animal Control                   214,780                    18,409                      89,492                       83,462                          41                   131,277 38.88%                  16,518                      80,292                     3,211 4.00% 910   Animal Control            198,328              16,625 82,637            129,089                    945
920   Emergency Management                   217,321                    20,046                      90,550                       86,741                          13                   130,567 39.92%                  14,592                      79,991                     6,763 8.45% 920   Emergency Management            160,803              11,335 67,001              98,087                5,850
290   American Red Cross                               -                                 -                                  - N/A                           -   N/A 290   American Red Cross                1,000                       -   417                       -                           -
3 Total - Public Safety              16,133,500              1,356,063                6,722,292                 6,494,377                363,782                 9,275,341 42.51%             1,267,685                  6,120,139                738,020 12.06% 3 Total - Public Safety      18,208,722         1,687,083         7,586,968      12,279,989            317,995
PUBLIC WORKS PUBLIC WORKS          
200   Public Works                6,631,945                 753,072                2,488,055 [6]                 2,468,966                518,875               3,644,104 45.05%                529,118                2,367,750                620,091 26.19% 200   Public Works         6,298,615            561,000 2,624,423         4,090,819            328,196
530   Solid Waste Disposal                               -                                 -                                  - N/A                           -   N/A 530   Solid Waste Disposal            425,000              36,998 177,083            234,356                         -
970   Payments to Varnell/Cohutta/Tunnel Hill                               -                                 -                                  - N/A                           -   N/A 970   Payments to Varnell/Cohutta/Tunnel Hill            178,000              10,667 74,167            135,334              42,667
4 Total - Public Works                6,631,945                 753,072                2,488,055                 2,468,966                518,875                 3,644,104 45.05%                529,118                  2,367,750                620,091 26.19% 4 Total - Public Works         6,901,615            608,665         2,875,673         4,460,509            370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[7]   Health Department                   250,000                    20,833                   104,167                    104,167                145,833                                - 100.00%                  20,833                   104,167                145,833 140.00% 000   Health Department            950,000              79,167 395,833            633,333            316,667
110   Family Supp Council / Greenhouse Adv.                      22,000                      1,000                        9,167                         5,000                  17,000 [8]                                - 100.00%                     1,000                        5,000                  17,000 340.00% 110   CASA Grant - Family Support Council                5,400                       -   2,250                7,000                         -
441   Family and Children Services                      80,000                      6,667                      33,333                       33,333                  46,667                                - 100.00%                     9,167                      45,833                  34,167 74.55% 441[9]   Family and Children Services            148,678              12,390 61,949              99,120              49,559
446   GA Dept. of Veterans Service                        1,000                        1,000 [10]                            984                             16 98.40%                           984                           -   0.00% 446   Ga. Dept. of Veterans Service                1,000                       -   417                    984                         -
452   Indigent Funeral Expense                      20,000                        8,333                         1,800                     18,200 9.00%                     1,800                        4,050                   (2,250) -55.56% 452   Indigent Funeral Expense              65,000                3,000 27,083              39,000                         -
520   Senior Citizens                               -                                 -                                  - N/A                           -   N/A 520   Senior Citizens            150,000              12,500 62,500            103,573              50,000
5 Total - Health and Welfare                   373,000                    28,500                   156,000                    145,284                209,500                       18,216 95.12%                  32,800                     160,034                194,750 121.69% 5 Total - Health and Welfare         1,320,078            107,057            550,033            883,010            416,226
CULTURE AND RECREATION CULTURE AND RECREATION          
120   Parks & Recreation Department                1,134,387                    77,266                   472,661                    422,007                  31,553                   680,827 39.98%                  52,548                   364,160                  89,400 24.55% 120   Recreation Department         1,012,423              77,435 421,843            635,226                5,558
510   Dalton Regional Library                               -                                 -                                  - N/A                           -   N/A 510   Dalton Regional Library            226,000              15,667 94,167            163,336              62,667
6 Total - Culture and Recreation                1,134,387                    77,266                   472,661                    422,007                  31,553                     680,827 39.98%                  52,548                     364,160                  89,400 24.55% 6 Total - Culture and Recreation         1,238,423              93,102            516,010            798,562              68,225 6,039,137
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                   120,761                    14,773                      50,317                       47,524                     73,237 39.35%                     8,511                      29,225                  18,299 62.61% 130   County Extension Service            156,719              12,978 65,300              99,849                    253
140   State Forestry Service                        7,868                         656                        3,278                         3,279                       4,589 41.68%                        656                        3,278                            1 0.03% 140   State Forestry Service                3,600                       -   1,500                1,545                         -
220   Inspection & Enforcement                   378,978                    32,061                   157,908                    152,697                          56                   226,225 40.31%                  29,163                   145,119                     7,634 5.26% 220   Inspection & Enforcement            608,154              42,043 253,398            308,881                    199
310   Dalton/Whitfield CDC                      82,500                      6,875                      34,375                       34,375                  48,125                                - 100.00%                     7,500                      37,500                  45,000 120.00% 310   Dalton/Whitfield CDC            177,138              17,164 73,808              24,160                         -
410   County Planner                      48,000                      4,000                      20,000                       20,000                  28,000                                - 100.00%                     4,000                      20,000                  28,000 140.00% 410   County Planner            163,262                8,320 68,026            122,245                         -
420   MPO                   161,613                      8,056                      67,339                       40,063                   121,550 24.79%                     5,657                      28,310                  11,753 41.52% 420   MPO            166,143                    397 69,226              74,895                         -
450   County Engineer Office                   753,107                    71,256                   313,795                    310,059                  12,260                   430,788 42.80%                  57,588                   282,567                  39,752 14.07% 450   County Engineer Office            315,901              33,918 131,625            259,346                    922
520   Dalton/Whitfield JDA                               -                                 -                                  - N/A                           -   N/A 520   Dalton/Whitfield JDA            159,250              12,871 66,354            105,768              51,483
540&565   NW GA Trade & Conv. Center Authority                   612,954                    20,592                   102,960 [11]                    102,960                144,145                   365,849 40.31%                  13,329                   225,476                  21,629 9.59% 540&565   NW GA Trade & Conv. Center Authority            437,110              34,766 182,129            335,861              60,703
7 Total - Housing and Development                2,165,781                 158,269                   749,972                    710,957                232,586                 1,222,238 43.57%                126,404                     771,475                172,068 22.30% 7 Total - Housing and Development         2,187,277            162,457            911,365         1,332,550            113,560 11,016,967
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment                1,696,960                               -   [12]               1,696,960 0.00%                           -   N/A   Loan Payment  $        839,337                       -   349,724                       -                           -
  Interest Expense                   217,753                               -                     217,753 0.00%                           -   N/A   Interest Expense  $          75,663              10,966 31,526              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            381,250              74,567                       -   5,261,217
OTHER FINANCING USES OTHER FINANCING USES          
  Greenhouse                               -                               -                                - N/A                           -   N/A   Greenhouse 0                       -   0                       -                           -
Use   E-911 Center                   767,076                    63,923                   319,615                    318,615                   448,461 0.00%                  49,395                   246,977                  71,638 29.01% Use   E-911 Center                       -                         -   0                       -                           -
Detail   Whitfield Transit Grant                   128,867                    10,739                      53,695                       53,695                     75,172 41.67%                  17,212                      86,060                 (32,365) -37.61% Detail   Whitfield Transit Grant              90,000                7,500 37,500              60,000                         -
  Northwest Georgia Trade & Convention                               -                                  - N/A                           -   N/A   Northwest Georgia Trade & Convention            507,200              42,267 211,333            338,133                         -
  Juvenile Accountability Grant                               -                                  - N/A                           -   N/A   Juvenile Accountability Grant                5,000                       -   2,083                       -                           -
  Capital Projects                1,863,782                 199,067                   776,576                    776,576               1,087,206 41.67%                126,034                   552,504                224,072 40.56%   Capital Projects         2,787,000            232,250 1,161,250         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                2,759,725                 273,729                1,149,885                 1,148,886                             -                 1,610,839 41.63%                192,641                     885,541                263,345 29.74% 9   Total - Other Financing Uses         3,389,200            282,017         1,412,167         2,256,133                       -  
TOTAL EXPENDITURES  $          46,745,082  $          3,922,339  $          17,912,058  $           17,251,901  $         1,959,713    $         27,533,468 41.10%  $         3,366,459    $          16,172,677  $         3,038,937 18.79% TOTAL EXPENDITURES      46,853,567  $    3,991,506  $  19,522,320  $  30,033,164  $    1,956,741
         
Other Fin Uses                 294,562 x                 1,253,053 x
Entry Total              3,922,339               17,251,901
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                (711,256)               15,113,415