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 December 31, 2016 Year to Date Totals as of July 31, 2010
With Comparative Totals for 2015 With Comparative Totals for 2009
2016 2015 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   $                 356,271  $                 31,750  $                 356,271  $                  367,263  $                          -  $                 (10,992) 103.09%  $                42,090  $                 391,295                   (24,032) -6.14% 310   Board of Commissioners (HR & Admin)  $          793,047  $            61,355  $          793,047  $          467,911  $              1,596
400   Board of Elections and Registrar                     395,750                     48,327                     395,750                      390,526                              -                         5,224 98.68%                    45,727                     325,062                    65,464 20.14% 400   Board of Elections and Registrar              432,167                47,581 432,167              313,277                         -
510   Finance & Accounting                     667,398                     54,494                     667,398                      661,754                      1,513                         4,131 99.38%                    83,807                     641,116                    22,151 3.46% 510   Finance & Accounting              414,637                43,235 414,637              308,202                  4,129
520   General Administration (Contingency)                     409,772                             -                       409,772                                -                                -                     409,772 0.00%                            -                                 -                              -   N/A 520   General Administration (Contingency)              975,000                  4,233 975,000                  7,027                         -
530   Law                     200,000                     38,573                     200,000                      221,616                              -                     (21,616) 110.81%                    20,369                     218,535                      3,081 1.41% 530   Law              185,000                17,644 185,000              130,223                         -
535   Information Technologies                  1,043,297                     61,737                  1,043,297                   1,006,443                              -                       36,854 96.47%                  121,055                  1,016,932                   (10,489) -1.03% 535   Information Technologies           1,099,459                78,045 1,099,459              722,910                  2,836
540   Human Resources                     383,791                     43,845                     383,791                      329,696                              -                       54,095 85.91%                    48,153                     335,180                     (5,484) -1.64%
545   Tax Commissioner                  1,334,081                   110,246                  1,334,081                   1,324,025                              -                       10,056 99.25%                  152,255                  1,333,281                     (9,256) -0.69% 545   Tax Commissioner           1,315,350              125,828 1,315,350              928,624                  1,043
550   Tax Assessor                  1,369,473                   125,202                  1,369,473                   1,338,964                         197                       30,312 97.79%                  161,586                  1,339,838                        (677) -0.05% 550   Tax Assessor           1,432,237              123,189 1,432,237              941,709                     548
551   Board of Equalization                       15,206                          413                       15,206                          7,640                              -                         7,566 50.24%                         681                       10,981                     (3,341) -30.43% 551   Board of Equalization                14,000                       37 14,000                  3,812                         -
555   Risk Management                     442,000                     32,618                     442,000                      445,783                              -                       (3,783) 100.86%                    48,272                     455,481                     (9,698) -2.13% 555   Risk Management              500,000                43,527 500,000              329,171                         -
560   Audit                     108,000                             -                       108,000                      105,600                              -                         2,400 97.78%                            -                       107,695                     (2,095) -1.95% 560   Audit              103,500                       -   103,500                99,710                         -
565   Buildings & Grounds                  1,347,402                   117,380                  1,347,402                   1,221,474                         147                     125,781 90.66%                  142,980                  1,233,494                   (11,873) -0.96% 565   Buildings & Grounds           1,409,617              129,363 1,409,617              952,914                32,434
570   Communications                       32,813                       2,755                       32,813                        34,485                              -                       (1,672) 105.10%                      3,652                       34,718                        (233) -0.67% 570   Public Relations Services                32,107                     762 32,107                20,325                         -
595   General Administration Fees                       76,000                       6,365                       76,000                        76,212                              -                          (212) 100.28%                      6,319                       75,586                         626 0.83% 595   General Administration Fees                68,500                10,188 68,500                43,784                         -
  Indirect Cost Allocation                               -                               -                                 -                                  -                                -                                - N/A                            -                                 -                              -   N/A   Indirect Cost Allocation         (3,716,760)            (311,995) (3,716,760)         (2,451,940)
1 Total - General Government                  8,181,254                   673,705                  8,181,254                   7,531,481                      1,857                       647,916 92.08%                  876,946                    7,519,194                    14,144 0.19% 1 Total - General Government           5,057,861              372,992           5,057,861           2,817,659                42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                     552,176                     49,183                     552,176                      558,136                           70                       (6,030) 101.09%                    67,560                     550,798                      7,408 1.34% 100   Judicial Administration           1,242,160              103,169 1,242,160              792,666                26,440
151   Judge Morris                       55,307                       3,967                       55,307                        49,192                              -                         6,115 88.94%                      5,207                       52,292                     (3,100) -5.93% 151   Judge Morris                58,852                  6,413 58,852                35,428                         -
152   Judge Boyett                       54,657                       7,020                       54,657                        52,352                           53                         2,252 95.88%                      6,097                       49,246                      3,159 6.41% 152   Judge Boyett                55,666                  4,419 55,666                31,635                       28
153   Judge Wilbanks                       54,707                       6,243                       54,707                        52,976                              -                         1,731 96.84%                      8,620                       52,679                         297 0.56% 153   Judge Adams                56,204                  4,112 56,204                36,486                         -
154   Judge Partain                       55,157                       3,810                       55,157                        50,763                              -                         4,394 92.03%                      7,615                       56,618                     (5,855) -10.34% 154   Judge Partain                58,058                  5,543 58,058                36,259                         -
155   Drug Court                               -                               -                                 -                                  -                                -                                - N/A                            -                                 -                              -   N/A 155   Drug Court              172,213                12,193 172,213              122,078                         -
180   Clerk of Superior Court                     866,719                     72,404                     866,719                      845,112                              -                       21,607 97.51%                    99,152                     822,629                    22,483 2.73% 180   Clerk of Superior Court           1,080,371                98,415 1,080,371              732,209                  6,568
200   District Attorney                  1,122,930                   143,926                  1,122,930                   1,181,178                           45                     (58,293) 105.19%                  170,750                  1,075,857                  105,366 9.79% 200   District Attorney           1,304,668              117,532 1,304,668              933,846              365,977
400   Magistrate Court                     960,034                     76,835                     960,034                      898,440                      2,201                       59,393 93.81%                  111,137                     906,313                     (5,672) -0.63% 400   Magistrate Court           1,077,986                91,087 1,077,986              713,087                  2,310
450   Probate Court                     482,563                     42,281                     482,563                      456,447                              -                       26,116 94.59%                    55,614                     460,800                     (4,353) -0.94% 450   Probate Court              600,575                55,281 600,575              420,214                     982
600   Juvenile Court                     925,281                     76,921                     925,281                      899,671                              -                       25,610 97.23%                    98,580                     845,175                    54,496 6.45% 600   Juvenile Court           1,214,916              108,143 1,214,916              803,460                25,043
800   Public Defender                     676,965                     60,608                     676,965                      657,730                           25                       19,210 97.16%                    92,631                     750,752                   (92,997) -12.39% 800   Public Defender              713,722                60,860 713,722              472,817              199,938
2 Total - Judicial                  5,806,496                   543,198                  5,806,496                   5,701,997                      2,394                       102,105 98.24%                  722,963                    5,623,159                    81,232 1.44% 2 Total - Judicial           7,635,391              667,167           7,635,391           5,130,185              627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                  6,549,388                   594,997                  6,549,388                   6,661,638                      4,393                   (116,643) 101.78%                  801,426                  6,419,409                  246,622 3.84% 300   Sheriff           7,123,494              651,785 7,123,494           4,811,137                43,852
326   Correctional Facility                  7,098,902                   702,900                  7,098,902                   7,098,276                  252,836                   (252,210) 103.55%                  825,178                  7,051,678                  299,434 4.25% 326   Correctional Facility           5,375,939              544,990 5,375,939           3,654,301                79,973
500   Fire Department                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 500   Fire Department           4,694,910              411,758 4,694,910           3,172,958                23,973
600   Emergency Medical Services                     300,000                     25,000                     300,000                      300,000                              -                                - 100.00%                    25,000                     300,000                            -   0.00% 600   Emergency Medical Services              485,000                40,417 485,000              323,335              161,667
700   Coroner                     142,574                     10,001                     142,574                        97,242                         250                       45,082 68.38%                      7,337                       73,134                    24,358 33.31% 700   Coroner              169,248                10,173 169,248                91,082                  1,735
910   Animal Control                     194,688                     18,504                     194,688                      193,964                         440                            284 99.85%                    24,584                     195,435                     (1,031) -0.53% 910   Animal Control              198,328                16,625 198,328              129,089                     945
920   Emergency Management                     215,573 [1]                     16,400                     215,573                      206,790                      1,000                         7,783 96.39%                    22,892                     166,897                    40,893 24.50% 920   Emergency Management              160,803                11,335 160,803                98,087                  5,850
290   American Red Cross                               -                               -                                 -                                  -                                -                                - N/A                            -                                 -                              -   N/A 290   American Red Cross                  1,000                       -   1,000                       -                           -
3 Total - Public Safety                14,501,125                1,367,802                14,501,125                 14,557,910                  258,919                     (315,704) 102.18%               1,706,417                  14,206,553                  610,276 4.30% 3 Total - Public Safety         18,208,722           1,687,083         18,208,722         12,279,989              317,995
PUBLIC WORKS PUBLIC WORKS          
200   Public Works                  6,333,846                   535,468                  6,333,846                   4,983,509                  113,836                  1,236,501 80.48%                  736,016                  6,086,352                 (989,007) -16.25% 200   Public Works           6,298,615              561,000 6,298,615           4,090,819              328,196
530   Solid Waste Disposal                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 530   Solid Waste Disposal              425,000                36,998 425,000              234,356                         -
970   Payments to Varnell/Cohutta/Tunnel Hill                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 970   Payments to Varnell/Cohutta/Tunnel Hill              178,000                10,667 178,000              135,334                42,667
4 Total - Public Works                  6,333,846                   535,468                  6,333,846                   4,983,509                  113,836                    1,236,501 80.48%                  736,016                    6,086,352                 (989,007) -16.25% 4 Total - Public Works           6,901,615              608,665           6,901,615           4,460,509              370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[2]   Health Department                     250,000                     20,833                     250,000                      250,000                              -                                - 100.00%                    20,833                     250,000                            -   0.00% 000   Health Department              950,000                79,167 950,000              633,333              316,667
110   Family Support Council / Greenhouse Adv.                       22,000                       6,000                       22,000                        22,000                              -                                - 100.00%                      1,000                       20,000                      2,000 10.00% 110   CASA Grant - Family Support Council                  5,400                       -   5,400                  7,000                         -
441   Family and Children Services                       80,000                       6,667                       80,000                        80,000                              -                                - 100.00%                      6,667                       80,000                            -   0.00% 441[3]   Family and Children Services              148,678                12,390 148,678                99,120                49,559
446   Ga. Dept. of Veterans Service                         1,000                             -                           1,000                             984                              -                              16 98.40%                            -                              984                            -   0.00% 446   Ga. Dept. of Veterans Service                  1,000                       -   1,000                     984                         -
452   Indigent Funeral Expense                       45,000                       4,500                       45,000                        15,950                              -                       29,050 35.44%                    18,000                     103,000                   (87,050) -84.51% 452   Indigent Funeral Expense                65,000                  3,000 65,000                39,000                         -
520   Senior Citizens                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 520   Senior Citizens              150,000                12,500 150,000              103,573                50,000
5 Total - Health and Welfare                     398,000                     38,000                     398,000                      368,934                              -                         29,066 92.70%                    46,500                       453,984                   (85,050) -18.73% 5 Total - Health and Welfare           1,320,078              107,057           1,320,078              883,010              416,226
CULTURE AND RECREATION CULTURE AND RECREATION          
120   Parks & Recreation Department                  1,010,122                     70,178                  1,010,122                      896,070                              -                     114,052 88.71%                  101,004                     868,451                    27,619 3.18% 120   Recreation Department           1,012,423                77,435 1,012,423              635,226                  5,558
510   Dalton Regional Library                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 510   Dalton Regional Library              226,000                15,667 226,000              163,336                62,667
6 Total - Culture and Recreation                  1,010,122                     70,178                  1,010,122                      896,070                              -                       114,052 88.71%                  101,004                       868,451                    27,619 3.18% 6 Total - Culture and Recreation           1,238,423                93,102           1,238,423              798,562                68,225 7,534,360
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                     111,358                     16,958                     111,358                        95,002                              -                       16,356 85.31%                    11,262                       96,450                     (1,448) -1.50% 130   County Extension Service              156,719                12,978 156,719                99,849                     253
140   State Forestry Service                         7,868                          656                         7,868                          7,868                              -                                - 100.00%                         656                         7,868                            -   0.00% 140   State Forestry Service                  3,600                       -   3,600                  1,545                         -
220   Inspection & Enforcement                     361,108                     29,661                     361,108                      340,863                              -                       20,245 94.39%                    42,166                     345,465                     (4,602) -1.33% 220   Inspection & Enforcement              608,154                42,043 608,154              308,881                     199
310   Dalton/Whitfield CDC                       90,000                       7,500                       90,000                        90,000                              -                                - 100.00%                      6,667                       80,000                    10,000 12.50% 310   Dalton/Whitfield CDC              177,138                17,164 177,138                24,160                         -
410   County Planner                       48,000                       4,000                       48,000                        48,000                              -                                - 100.00%                      4,000                       48,000                            -   0.00% 410   County Planner              163,262                  8,320 163,262              122,245                         -
420   MPO                     183,186                       6,033                     183,186                        67,582                              -                     115,604 36.89%                      6,310                       91,585                   (24,003) -26.21% 420   MPO              166,143                     397 166,143                74,895                         -
450   County Engineer Office                     588,029                     59,732                     588,029                      606,512                         260                     (18,743) 103.19%                    66,454                     516,796                    89,976 17.41% 450   County Engineer Office              315,901                33,918 315,901              259,346                     922
520   Dalton/Whitfield JDA                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A 520   Dalton/Whitfield JDA              159,250                12,871 159,250              105,768                51,483
540&565   NW GA Trade & Conv. Center Authority                     600,394                   195,204                     600,394 [4]                      600,394                              -                                - 100.00%                    43,505                     483,836                  116,558 24.09% 540&565   NW GA Trade & Conv. Center Authority              437,110                34,766 437,110              335,861                60,703
7 Total - Housing and Development                  1,989,943                   319,744                  1,989,943                   1,856,221                         260                       133,462 93.29%                  181,020                    1,670,000                  186,481 11.17% 7 Total - Housing and Development           2,187,277              162,457           2,187,277           1,332,550              113,560 14,310,203
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment                  1,600,960                   474,960                  1,600,960                   1,600,960                              -                                - 100.00%                  459,960                  1,519,796                    81,164 5.34%   Loan Payment  $          839,337                       -   839,337                       -                           -
  Interest Expense                     322,030                   161,281                     322,030 [5]                      322,490                              -                          (460) 100.14%                  188,013                     404,047                   (81,557) -20.19%   Interest Expense  $            75,663                10,966 75,663                74,567                         -
  TAN's                       55,000                     23,508                       55,000                        28,508                              -                       26,492 51.83%                      9,672                       22,172                      6,336 28.58%
8 Total - Debt Service                  1,977,990                   659,749                  1,977,990                   1,951,958                              -                         26,032 98.68%                  657,645                    1,946,015                      5,943 0.31% 8 Total - Debt Service              915,000                10,966              915,000                74,567                       -   11,118,864
OTHER FINANCING USES OTHER FINANCING USES          
  Greenhouse                               -                                 -                                -                                - 0.00%                            -                                 -                              -   N/A   Greenhouse 0                       -   0                       -                           -
Use   E-911 Center                     180,702                     15,059                     180,702                      180,702                              -                                - 0.00%                            -                                 -                    180,702 N/A Use   E-911 Center                        -                         -   0                       -                           -
Detail   Whitfield Transit Grant                     119,374                       9,948                     119,374                      119,374                              -                                - 100.00%                    15,600                     187,194                   (67,820) -36.23% Detail   Whitfield Transit Grant                90,000                  7,500 90,000                60,000                         -
  Northwest Georgia Trade & Convention                               -                               -                                 -                                  -                                -                                - N/A                            -                                 -                              -   N/A   Northwest Georgia Trade & Convention              507,200                42,267 507,200              338,133                         -
  Juvenile Accountability Grant                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A   Juvenile Accountability Grant                  5,000                       -   5,000                       -                           -
  Capital Projects                  1,065,838                     96,320                  1,065,838                   1,065,838                              -                                - 100.00%                  120,597                  1,447,168                 (381,330) -26.35%   Capital Projects           2,787,000              232,250 2,787,000           1,858,000                         -
  5% Victim Witness Assistance Program                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A   5% Victim Witness Assistance Program                       -                         -   0                       -                           -
  Tunnel Hill TE Grant                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A   Urban/Comm Forestry Grant                       -                         -   0                       -                           -
  Scenic By-Way Grant                               -                               -                                 -                                  -                                -                                - 0.00%                            -                                 -                              -   N/A   Scenic By-Way Grant                       -                         -   0                       -                           -
9   Total - Other Financing Uses                  1,365,914                   121,327                  1,365,914                   1,365,914                              -                                  - 100.00%                  136,197                    1,634,362                 (268,448) -16.43% 9   Total - Other Financing Uses           3,389,200              282,017           3,389,200           2,256,133                       -  
TOTAL EXPENDITURES  $            41,564,690  $            4,329,171  $            41,564,690  $             39,213,994  $              377,266    $              1,973,430 95.25%  $           5,164,708    $            40,008,070  $             (416,810) -1.04% TOTAL EXPENDITURES         46,853,567  $       3,991,506  $     46,853,567  $     30,033,164  $       1,956,741
         
Other Fin Uses                   142,160 x                   1,615,914 x
Entry Total                4,329,171                 39,213,994
Exp Status Rpt                3,211,083                 32,978,999    
Remove F/S Debt Svc                   659,749                   1,951,958
Book Debt Svc                             -                       (613,683)
Issuance Costs                             -                                  -  
                34,317,274
Rounding                  (458,339)                  (4,896,720)