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 July 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  $               29,451  $               247,968  $                248,627  $              176,461 58.49%  $              25,411  $               232,357                  16,270 7.00% 310   Board of Commissioners (HR & Admin)  $        793,047  $          61,355  $        462,611  $        467,911  $            1,596
400   Board of Elections and Registrar                   383,345                    30,124                   223,618                    185,260                   198,085 48.33%                  17,760                   188,301                   (3,041) -1.61% 400   Board of Elections and Registrar            432,167              47,581 252,097            313,277                         -
510   Finance & Accounting                   721,591                    67,643                   420,928                    428,895                          53                   292,643 59.44%                  54,578                   386,574                  42,374 10.96% 510   Finance & Accounting            414,637              43,235 241,872            308,202                4,129
520   General Administration (Contingency)                   772,652                               -   [1]                   772,652 0.00%                           -   N/A 520   General Administration (Contingency)            975,000                4,233 568,750                7,027                         -
530   Law                   230,000                    16,995                   134,167                    129,282                   100,718 56.21%                  13,659                   113,780                  15,502 13.62% 530   Law            185,000              17,644 107,917            130,223                         -
535   Information Technologies                   984,929                    65,512                   574,542                    578,143                     2,461                   404,325 58.95%                  63,290                   574,809                     5,795 1.01% 535   Information Technologies         1,099,459              78,045 641,351            722,910                2,836
540   Human Resources                   452,786                    32,505                   244,584 [2]                    234,421                   218,365 51.77%                  26,382                   203,539                  30,882 15.17%
545   Tax Commissioner                1,435,861                 118,232                   837,586                    803,788                   632,073 55.98%                  99,641                   755,460                  48,328 6.40% 545   Tax Commissioner         1,315,350            125,828 767,288            928,624                1,043
550   Tax Assessor                1,651,393                 120,984                   963,313                    871,637                        118                   779,638 52.79%                129,559                   822,397                  49,358 6.00% 550   Tax Assessor         1,432,237            123,189 835,472            941,709                    548
551   Board of Equalization                      15,468                         294                        9,023                         5,815                       9,653 37.59%                        418                        2,296                     3,519 153.27% 551   Board of Equalization              14,000                      37 8,167                3,812                         -
555   Risk Management                   481,500                    40,658                   280,875                    271,325                   210,175 56.35%                  34,204                   252,922 [3]                  18,403 7.28% 555   Risk Management            500,000              43,527 291,667            329,171                         -
560   Audit                   108,000                   108,000 [4]                       93,910                     14,090 86.95%                      94,030                      (120) -0.13% 560   Audit            103,500                       -   60,375              99,710                         -
565   Buildings & Grounds                1,407,536                 111,896                   821,063                    773,892                  35,918                   597,726 57.53%                  94,572                   726,674                  83,136 11.44% 565   Buildings & Grounds         1,409,617            129,363 822,277            952,914              32,434
570   Communications                      34,833                      2,793                      20,319                       20,203                     1,800                     12,830 63.17%                     3,199                      19,916                     2,087 10.48% 570   Public Relations Services              32,107                    762 18,729              20,325                         -
595   General Administration Fees                      76,850                      6,617                      44,829                       46,124                     30,726 60.02%                     6,402                      44,737                     1,387 3.10% 595   General Administration Fees              68,500              10,188 39,958              43,784                         -
  Indirect Cost Allocation                               -                                 -                                  - N/A                           -   N/A   Indirect Cost Allocation       (3,716,760)          (311,995) (2,168,110)       (2,451,940)
1 Total - General Government                9,181,832                 643,704                4,930,813                 4,691,322                  40,350                 4,450,160 51.53%                569,075                  4,417,792                313,880 7.10% 1 Total - General Government         5,057,861            372,992         2,950,419         2,817,659              42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                   563,747                    50,269                   328,852                    350,881                  35,423                   177,443 68.52%                  34,643                   312,572                  73,732 23.59% 100   Judicial Administration         1,242,160            103,169 724,593            792,666              26,440
151   Judge Morris                      53,617                      2,413                      31,277                       27,235                          99                     26,283 50.98%                     2,015                      25,022                     2,312 9.24% 151   Judge Morris              58,852                6,413 34,330              35,428                         -
152   Judge Boyett                      53,617                      2,931                      31,277                       30,585                     23,032 57.04%                     4,508                      27,657                     2,928 10.59% 152   Judge Boyett              55,666                4,419 32,472              31,635                      28
153   Judge Wilbanks                      52,477                      4,060                      30,612                       31,962                        336                     20,179 61.55%                     4,160                      29,665                     2,633 8.88% 153   Judge Adams              56,204                4,112 32,786              36,486                         -
154   Judge Minter                      52,177                      3,138                      30,437                       29,325                     22,852 56.20%                     2,367                      26,468                     2,857 10.79% 154   Judge Partain              58,058                5,543 33,867              36,259                         -
155   Drug Court                               -                                 -                                  - N/A                           -   N/A 155   Drug Court            172,213              12,193 100,458            122,078                         -
180   Clerk of Superior Court                   934,137                    82,235                   544,913                    512,832                   421,305 54.90%                  70,082                   486,468                  26,364 5.42% 180   Clerk of Superior Court         1,080,371              98,415 630,216            732,209                6,568
200   District Attorney                1,465,631                 122,818                   854,951                    775,670                288,490                   401,471 72.61%                100,811                   717,190                346,970 48.38% 200   District Attorney         1,304,668            117,532 761,056            933,846            365,977
400   Magistrate Court                   974,635                    76,145                   568,537                    556,018                          90                   418,527 57.06%                  65,426                   515,187                  40,921 7.94% 400   Magistrate Court         1,077,986              91,087 628,825            713,087                2,310
450   Probate Court                   531,505                    41,228                   310,045                    290,524                   240,981 54.66%                  33,702                   270,798                  19,726 7.28% 450   Probate Court            600,575              55,281 350,335            420,214                    982
600   Juvenile Court                   938,632                    64,677                   547,535                    500,741                  45,004                   392,887 58.14%                  65,252                   525,936                  19,809 3.77% 600   Juvenile Court         1,214,916            108,143 708,701            803,460              25,043
800   Public Defender                   805,024                    59,975                   469,597                    435,304                  46,579                   323,141 59.86%                  61,080                   382,135                  99,748 26.10% 800   Public Defender            713,722              60,860 416,338            472,817            199,938
2 Total - Judicial                6,425,199                 509,889                3,748,033                 3,541,077                416,021                 2,468,101 61.59%                444,046                  3,319,098                638,000 19.22% 2 Total - Judicial         7,635,391            667,167         4,453,978         5,130,185            627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                7,352,017                 606,400                4,288,677                 4,174,894                  14,979               3,162,144 56.99%                508,696                3,884,552                305,321 7.86% 300   Sheriff         7,123,494            651,785 4,155,372         4,811,137              43,852
326   Correctional Facility                7,950,519                 633,094                4,637,803                 4,486,834                  15,904               3,447,781 56.63%                525,399                4,188,295                314,443 7.51% 326   Correctional Facility         5,375,939            544,990 3,135,964         3,654,301              79,973
500   Fire Department                               -                                 -                                  - N/A                           -   N/A 500   Fire Department         4,694,910            411,758 2,738,698         3,172,958              23,973
600   Emergency Medical Services                   300,000                    25,000                   175,000                    175,000                125,000                                - 100.00%                  25,000                   175,000                125,000 71.43% 600   Emergency Medical Services            485,000              40,417 282,917            323,335            161,667
700   Coroner                      98,863                      5,850                      57,670                       39,221                     59,642 39.67%                     4,193                      60,986                 (21,765) -35.69% 700   Coroner            169,248              10,173 98,728              91,082                1,735
910   Animal Control                   214,780                    20,263                   125,288                    122,280                          41                     92,459 56.95%                  15,904                   112,487                     9,834 8.74% 910   Animal Control            198,328              16,625 115,691            129,089                    945
920   Emergency Management                   217,321                    15,415                   126,771                    118,087                          13                     99,221 54.34%                  11,460                   110,182                     7,918 7.19% 920   Emergency Management            160,803              11,335 93,802              98,087                5,850
290   American Red Cross                               -                                 -                                  - N/A                           -   N/A 290   American Red Cross                1,000                       -   583                       -                           -
3 Total - Public Safety              16,133,500              1,306,022                9,411,208                 9,116,316                155,937                 6,861,247 57.47%             1,090,652                  8,531,502                740,751 8.68% 3 Total - Public Safety      18,208,722         1,687,083      10,621,755      12,279,989            317,995
PUBLIC WORKS PUBLIC WORKS          
200   Public Works                6,631,945                 578,574                4,196,622 [5]                 3,541,728                624,457               2,465,760 62.82%                564,951                3,566,588                599,597 16.81% 200   Public Works         6,298,615            561,000 3,674,192         4,090,819            328,196
530   Solid Waste Disposal                               -                                 -                                  - N/A                           -   N/A 530   Solid Waste Disposal            425,000              36,998 247,917            234,356                         -
970   Payments to Varnell/Cohutta/Tunnel Hill                               -                                 -                                  - N/A                           -   N/A 970   Payments to Varnell/Cohutta/Tunnel Hill            178,000              10,667 103,833            135,334              42,667
4 Total - Public Works                6,631,945                 578,574                4,196,622                 3,541,728                624,457                 2,465,760 62.82%                564,951                  3,566,588                599,597 16.81% 4 Total - Public Works         6,901,615            608,665         4,025,942         4,460,509            370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[6]   Health Department                   250,000                    20,833                   145,833                    145,833                104,167                                - 100.00%                  20,833                   145,833                104,167 71.43% 000   Health Department            950,000              79,167 554,167            633,333            316,667
110   Family Supp Council / Greenhouse Adv.                      22,000                      6,000                      12,833                       12,000                  10,000 [7]                                - 100.00%                     1,000                        7,000                  15,000 214.29% 110   CASA Grant - Family Support Council                5,400                       -   3,150                7,000                         -
441   Family and Children Services                      80,000                      6,667                      46,667                       46,667                  33,333                                - 100.00%                     9,167                      64,167                  15,833 24.67% 441[8]   Family and Children Services            148,678              12,390 86,729              99,120              49,559
446   GA Dept. of Veterans Service                        1,000                        1,000 [9]                            984                             16 98.40%                           984                           -   0.00% 446   Ga. Dept. of Veterans Service                1,000                       -   583                    984                         -
452   Indigent Funeral Expense                      20,000                         900                      11,667                         4,050                     15,950 20.25%                        450                        4,500                      (450) -10.00% 452   Indigent Funeral Expense              65,000                3,000 37,917              39,000                         -
520   Senior Citizens                               -                                 -                                  - N/A                           -   N/A 520   Senior Citizens            150,000              12,500 87,500            103,573              50,000
5 Total - Health and Welfare                   373,000                    34,400                   218,000                    209,534                147,500                       15,966 95.72%                  31,450                     222,484                134,550 60.48% 5 Total - Health and Welfare         1,320,078            107,057            770,046            883,010            416,226
CULTURE AND RECREATION CULTURE AND RECREATION          
120   Parks & Recreation Department                1,134,387                    83,668                   661,726                    575,409                  19,487                   539,491 52.44%                  59,710                   496,448                  98,448 19.83% 120   Recreation Department         1,012,423              77,435 590,580            635,226                5,558
510   Dalton Regional Library                               -                                 -                                  - N/A                           -   N/A 510   Dalton Regional Library            226,000              15,667 131,833            163,336              62,667
6 Total - Culture and Recreation                1,134,387                    83,668                   661,726                    575,409                  19,487                     539,491 52.44%                  59,710                     496,448                  98,448 19.83% 6 Total - Culture and Recreation         1,238,423              93,102            722,413            798,562              68,225 6,589,506
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                   120,761                    11,967                      70,444                       66,952                     53,809 55.44%                     3,632                      43,477                  23,475 53.99% 130   County Extension Service            156,719              12,978 91,419              99,849                    253
140   State Forestry Service                        7,868                         656                        4,590                         4,590                       3,278 58.34%                        656                        4,590                           -   0.00% 140   State Forestry Service                3,600                       -   2,100                1,545                         -
220   Inspection & Enforcement                   378,978                    29,736                   221,071                    211,856                          56                   167,066 55.92%                  28,782                   202,404                     9,508 4.70% 220   Inspection & Enforcement            608,154              42,043 354,757            308,881                    199
310   Dalton/Whitfield CDC                      82,500                      6,875                      48,125                       48,125                  34,375                                - 100.00%                     7,500                      52,500                  30,000 57.14% 310   Dalton/Whitfield CDC            177,138              17,164 103,331              24,160                         -
410   County Planner                      48,000                      4,000                      28,000                       28,000                  20,000                                - 100.00%                     4,000                      28,000                  20,000 71.43% 410   County Planner            163,262                8,320 95,236            122,245                         -
420   MPO                   161,613                      7,986                      94,274                       56,034                   105,579 34.67%                     7,260                      41,121                  14,913 36.27% 420   MPO            166,143                    397 96,917              74,895                         -
450   County Engineer Office                   753,107                    59,091                   439,312                    426,966                  12,354                   313,787 58.33%                  48,903                   386,979                  52,341 13.53% 450   County Engineer Office            315,901              33,918 184,276            259,346                    922
520   Dalton/Whitfield JDA                               -                                 -                                  - N/A                           -   N/A 520   Dalton/Whitfield JDA            159,250              12,871 92,896            105,768              51,483
540&565   NW GA Trade & Conv. Center Authority                   612,954                    20,592                   144,145 [10]                    144,145                102,960                   365,849 40.31%                  18,226                   261,929                 (14,824) -5.66% 540&565   NW GA Trade & Conv. Center Authority            437,110              34,766 254,981            335,861              60,703
7 Total - Housing and Development                2,165,781                 140,903                1,049,960                    986,668                169,745                 1,009,368 53.39%                118,959                  1,021,000                135,413 13.26% 7 Total - Housing and Development         2,187,277            162,457         1,275,912         1,332,550            113,560 11,869,561
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment                1,696,960                1,192,000 [11]                 1,192,000                   504,960 70.24%                1,159,000                  33,000 2.85%   Loan Payment  $        839,337                       -   489,613                       -                           -
  Interest Expense                   217,753                   113,592                    113,592                   104,161 52.17%                   137,781                 (24,189) -17.56%   Interest Expense  $          75,663              10,966 44,137              74,567                         -
  TAN's                      25,000                               -                       25,000 0.00%                        6,500                   (6,500) -100.00%
8 Total - Debt Service                1,939,713                             -                  1,305,592                 1,305,592                             -                     634,121 67.31%                           -                    1,303,281                     2,311 0.18% 8 Total - Debt Service            915,000              10,966            533,750              74,567                       -   8,024,902
OTHER FINANCING USES OTHER FINANCING USES          
  Greenhouse                               -                               -                                - N/A                           -   N/A   Greenhouse 0                       -   0                       -                           -
Use   E-911 Center                   767,076                    63,923                   447,461                    446,461                   320,615 0.00%                  49,395                   345,768                100,693 29.12% Use   E-911 Center                       -                         -   0                       -                           -
Detail   Whitfield Transit Grant                   128,867                    10,739                      75,172                       75,172                     53,695 58.33%                  17,212                   120,483                 (45,311) -37.61% Detail   Whitfield Transit Grant              90,000                7,500 52,500              60,000                         -
  Northwest Georgia Trade & Convention                               -                                  - N/A                           -   N/A   Northwest Georgia Trade & Convention            507,200              42,267 295,867            338,133                         -
  Juvenile Accountability Grant                               -                                  - N/A                           -   N/A   Juvenile Accountability Grant                5,000                       -   2,917                       -                           -
  Capital Projects                1,863,782                 155,315                1,087,206                 1,087,206                   776,576 58.33%                110,501                   773,505                313,701 40.56%   Capital Projects         2,787,000            232,250 1,625,750         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                2,759,725                 229,977                1,609,840                 1,608,839                             -                 1,150,886 58.30%                177,108                  1,239,756                369,083 29.77% 9   Total - Other Financing Uses         3,389,200            282,017         1,977,033         2,256,133                       -  
TOTAL EXPENDITURES  $          46,745,082  $          3,527,137  $          27,131,795  $           25,576,485  $         1,573,497    $         19,595,100 58.08%  $         3,055,951    $          24,117,949  $         3,032,033 12.57% TOTAL EXPENDITURES      46,853,567  $    3,991,506  $  27,331,247  $  30,033,164  $    1,956,741
         
Other Fin Uses                 250,810 x                 1,754,672 x
Entry Total              3,527,137               25,576,485
Exp Status Rpt              3,211,083               32,978,999    
Remove F/S Debt Svc                             -                   1,305,592
Book Debt Svc                             -                     (613,683)
Issuance Costs                             -                                  -  
              33,670,908
Rounding                (316,054)                 8,094,423