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 August 31, 2017 Year to Date Totals as of July 31, 2010
With Comparative Totals for 2016 With Comparative Totals for 2009
2017 2016 2010
   
Amended Current Year to Date Year to Date Available Percentage  Current Year to Date Amended Current Year to Date Year to Date
Budget Month Projected Actual Encumbered Budget Used Month Actual 16 vs 15   Budget Month Projected Actual Encumbered
GENERAL GOVERNMENT                   GENERAL GOVERNMENT          
310   Board of Commissioners   $               358,317  $               33,723  $               238,878  $                266,079  $                 92,238 74.26%  $               26,778  $                245,541                  20,538 8.36% 310   Board of Commissioners (HR & Admin)  $        793,047  $          61,355  $        528,698  $        467,911  $            1,596
400   Board of Elections and Registrar                   331,624                    25,164                   221,083                    213,465                   118,159 64.37%                   36,036                    241,646                 (28,181) -11.66% 400   Board of Elections and Registrar            432,167              47,581 288,111            313,277                         -
510   Finance & Accounting                   682,987                    65,975                   455,325                    452,549                   230,438 66.26%                   57,434                    443,501                     9,048 2.04% 510   Finance & Accounting            414,637              43,235 276,425            308,202                4,129
520   General Administration (Contingency)                   295,965                               -   [1]                   295,965 0.00%                            -                                  -                             -   N/A 520   General Administration (Contingency)            975,000                4,233 650,000                7,027                         -
530   Law                   210,000                    27,342                   140,000                    141,122                     68,878 67.20%                   18,049                    141,604                      (482) -0.34% 530   Law            185,000              17,644 123,333            130,223                         -
535   Information Technologies                   995,460                    76,537                   663,640                    651,346                             - [2]                   344,114 65.43%                   68,289                    685,795                 (34,449) -5.02% 535   Information Technologies         1,099,459              78,045 732,973            722,910                2,836
540   Human Resources                   458,349                    43,659                   305,566                    247,198                   211,151 53.93%                   27,120                    207,341                  39,857 19.22%
545   Tax Commissioner                1,373,967                 131,554                   915,978                    887,014                   486,953 64.56%                 105,294                    871,728                  15,286 1.75% 545   Tax Commissioner         1,315,350            125,828 876,900            928,624                1,043
550   Tax Assessor                1,559,902                 154,653                1,039,935                    977,050                        816                   582,036 62.69%                 107,402                    878,908                  98,958 11.26% 550   Tax Assessor         1,432,237            123,189 954,825            941,709                    548
551   Board of Equalization                      15,227                      1,116                      10,151                         3,412                     11,815 22.41%                        578                         4,091                      (679) -16.60% 551   Board of Equalization              14,000                      37 9,333                3,812                         -
555   Risk Management                   452,000                    45,414                   301,333                    298,335 [3]                   153,665 66.00%                   11,403                    239,306                  59,029 24.67% 555   Risk Management            500,000              43,527 333,333            329,171                         -
560   Audit                   108,000                    11,940                   105,970 [4]                    105,970                       2,030 98.12%                     6,140                    105,600                        370 0.35% 560   Audit            103,500                       -   69,000              99,710                         -
565   Buildings & Grounds                1,365,652 [5]                 117,550                   910,435                    844,224                  17,769                   503,659 63.12%                   98,448                    795,719                  66,274 8.33% 565   Buildings & Grounds         1,409,617            129,363 939,745            952,914              32,434
570   Communications                      35,277                      3,012                      23,518                       22,928                     12,349 64.99%                     3,213                       23,331                      (403) -1.73% 570   Public Relations Services              32,107                    762 21,405              20,325                         -
595   General Administration Fees                      76,500                      6,402                      51,000                       51,139                     25,361 66.85%                     6,365                       50,753                        386 0.76% 595   General Administration Fees              68,500              10,188 45,667              43,784                         -
  Indirect Cost Allocation                               -                                 -                                  - N/A                            -                                  -                             -   N/A   Indirect Cost Allocation       (3,716,760)          (311,995) (2,477,840)       (2,451,940)
1 Total - General Government                8,319,227                 744,041                5,382,811                 5,161,831                  18,585                 3,138,811 62.27%                 572,549                   4,934,864                245,552 4.98% 1 Total - General Government         5,057,861            372,992         3,371,907         2,817,659              42,586
JUDICIAL JUDICIAL          
100   Judicial Administration                   563,103                    51,749                   375,402                    364,322                  28,251                   170,530 69.72%                   45,601                    366,414                  26,159 7.14% 100   Judicial Administration         1,242,160            103,169 828,107            792,666              26,440
151   Judge Morris                      54,487                      5,194                      36,325                       30,216                        185                     24,086 55.79%                     4,002                       31,627                   (1,226) -3.88% 151   Judge Morris              58,852                6,413 39,235              35,428                         -
152   Judge Boyett                      53,787                      4,169                      35,858                       31,825                     21,962 59.17%                     3,285                       32,981                   (1,156) -3.51% 152   Judge Boyett              55,666                4,419 37,111              31,635                      28
153   Judge Wilbanks                      53,177                      4,100                      35,451                       33,765                     19,412 63.50%                     3,105                       32,981                        784 2.38% 153   Judge Adams              56,204                4,112 37,469              36,486                         -
154   Judge Minter                      53,377                      5,275                      35,585                       31,743                     21,634 59.47%                     3,095                       32,643                      (900) -2.76% 154   Judge Partain              58,058                5,543 38,705              36,259                         -
155   Drug Court                               -                                 -                                  - N/A                            -                                  -                             -   N/A 155   Drug Court            172,213              12,193 114,809            122,078                         -
180   Clerk of Superior Court                   903,482                    87,046                   602,321                    573,514                     5,940                   324,028 64.14%                   69,751                    567,337                  12,117 2.14% 180   Clerk of Superior Court         1,080,371              98,415 720,247            732,209                6,568
200   District Attorney                1,279,028 [6]                 123,879                   852,685                    841,069                133,222                   304,737 76.17%                 104,492                    747,082                227,209 30.41% 200   District Attorney         1,304,668            117,532 869,779            933,846            365,977
400   Magistrate Court                   935,413                    85,846                   623,609                    601,033                   334,380 64.25%                   71,791                    595,015                     6,018 1.01% 400   Magistrate Court         1,077,986              91,087 718,657            713,087                2,310
450   Probate Court                   504,520                    46,893                   336,347                    317,690                     2,009                   184,821 63.37%                   34,541                    296,547                  23,152 7.81% 450   Probate Court            600,575              55,281 400,383            420,214                    982
600   Juvenile Court                   952,223                    86,456                   634,815                    612,393                  35,632                   304,198 68.05%                   78,848                    593,587                  54,438 9.17% 600   Juvenile Court         1,214,916            108,143 809,944            803,460              25,043
800   Public Defender                   727,600 [7]                    70,772                   485,067                    452,907                  30,334                   244,359 66.42%                   56,128                    429,692                  53,549 12.46% 800   Public Defender            713,722              60,860 475,815            472,817            199,938
2 Total - Judicial                6,080,197                 571,379                4,053,465                 3,890,477                235,573                 1,954,147 67.86%                 474,639                   3,725,906                400,144 10.74% 2 Total - Judicial         7,635,391            667,167         5,090,261         5,130,185            627,286
PUBLIC SAFETY PUBLIC SAFETY          
300   Sheriff                6,892,419                 688,383                4,594,946                 4,572,936                     9,979               2,309,504 66.49%                 558,258                 4,385,438                197,477 4.50% 300   Sheriff         7,123,494            651,785 4,748,996         4,811,137              43,852
326   Correctional Facility                7,434,768                 722,406                4,956,512                 4,910,700                  34,148               2,489,920 66.51%                 584,950                 4,616,223                328,625 7.12% 326   Correctional Facility         5,375,939            544,990 3,583,959         3,654,301              79,973
500   Fire Department                               -                                 -                                  - N/A                            -                                  -                             -   N/A 500   Fire Department         4,694,910            411,758 3,129,940         3,172,958              23,973
600   Emergency Medical Services                   300,000                    25,000                   200,000                    200,000                100,000                                - 100.00%                   25,000                    200,000                100,000 50.00% 600   Emergency Medical Services            485,000              40,417 323,333            323,335            161,667
700   Coroner                   115,667                    10,094                      77,111                       71,080                     44,587 61.45%                     9,011                       62,520                     8,560 13.69% 700   Coroner            169,248              10,173 112,832              91,082                1,735
910   Animal Control                   205,936                    20,528                   137,291                    133,016                            4                     72,916 64.59%                   16,449                    127,458                     5,562 4.36% 910   Animal Control            198,328              16,625 132,219            129,089                    945
920   Emergency Management                   207,686                    15,564                   138,457                    125,746                     1,270                     80,670 61.16%                   13,726                    146,516                 (19,500) -13.31% 920   Emergency Management            160,803              11,335 107,202              98,087                5,850
290   American Red Cross                               -                                 -                                  - N/A                            -                                  -                             -   N/A 290   American Red Cross                1,000                       -   667                       -                           -
3 Total - Public Safety              15,156,476              1,481,975              10,104,317               10,013,478                145,401                 4,997,597 67.03%             1,207,394                   9,538,155                620,724 6.51% 3 Total - Public Safety      18,208,722         1,687,083      12,139,148      12,279,989            317,995
PUBLIC WORKS PUBLIC WORKS          
200   Public Works                7,717,057 [8]                 721,931                4,709,037 [9]                 4,288,519                605,381               2,823,157 63.42%                 373,779                 3,361,926             1,531,974 45.57% 200   Public Works         6,298,615            561,000 4,199,077         4,090,819            328,196
530   Solid Waste Disposal                               -                                 -                                  - N/A                            -                                  -                             -   N/A 530   Solid Waste Disposal            425,000              36,998 283,333            234,356                         -
970   Payments to Varnell/Cohutta/Tunnel Hill                               -                                 -                                  - N/A                            -                                  -                             -   N/A 970   Payments to Varnell/Cohutta/Tunnel Hill            178,000              10,667 118,667            135,334              42,667
4 Total - Public Works                7,717,057                 721,931                4,709,037                 4,288,519                605,381                 2,823,157 63.42%                 373,779                   3,361,926             1,531,974 45.57% 4 Total - Public Works         6,901,615            608,665         4,601,077         4,460,509            370,863
HEALTH AND WELFARE HEALTH AND WELFARE          
000[10]   Health Department                   250,000                    20,833                   166,667                    166,667                  83,333                                - 100.00%                   20,833                    166,667                  83,333 50.00% 000   Health Department            950,000              79,167 633,333            633,333            316,667
110   Family Supp Council / Greenhouse Adv.                      22,000                      6,000                      14,667                       13,000                     9,000                                - 100.00%                     1,000                       13,000                     9,000 69.23% 110   CASA Grant - Family Support Council                5,400                       -   3,600                7,000                         -
441   Family and Children Services                   110,000                      9,167                      73,333                       73,333                  36,667                                - 100.00%                     6,667                       53,333                  56,667 106.25% 441[11]   Family and Children Services            148,678              12,390 99,119              99,120              49,559
446   GA Dept. of Veterans Service                        1,000                        1,000 [12]                            984                             16 98.40%                            -                              984                           -   0.00% 446   Ga. Dept. of Veterans Service                1,000                       -   667                    984                         -
452   Indigent Funeral Expense                      20,000                         900                      13,333                         5,400                     14,600 27.00%                        900                         7,400                   (2,000) -27.03% 452   Indigent Funeral Expense              65,000                3,000 43,333              39,000                         -
520   Senior Citizens                               -                                 -                                  - N/A                            -                                  -                             -   N/A 520   Senior Citizens            150,000              12,500 100,000            103,573              50,000
5 Total - Health and Welfare                   403,000                    36,900                   269,000                    259,384                129,000                       14,616 96.37%                   29,400                      241,384                147,000 60.90% 5 Total - Health and Welfare         1,320,078            107,057            880,052            883,010            416,226
CULTURE AND RECREATION CULTURE AND RECREATION          
120   Parks & Recreation Department                1,056,530                    79,238                   704,353                    575,686                  25,013                   455,831 56.86%                   55,321                    579,299                  21,400 3.69% 120   Recreation Department         1,012,423              77,435 674,949            635,226                5,558
510   Dalton Regional Library                               -                                 -                                  - N/A                            -                                  -                             -   N/A 510   Dalton Regional Library            226,000              15,667 150,667            163,336              62,667
6 Total - Culture and Recreation                1,056,530                    79,238                   704,353                    575,686                  25,013                     455,831 56.86%                   55,321                      579,299                  21,400 3.69% 6 Total - Culture and Recreation         1,238,423              93,102            825,615            798,562              68,225 6,576,605
                     
HOUSING AND DEVELOPMENT HOUSING AND DEVELOPMENT          
130   County Extension Service                   117,453                      5,844                      78,302                       49,321                     68,132 41.99%                     3,865                       59,986                 (10,665) -17.78% 130   County Extension Service            156,719              12,978 104,479              99,849                    253
140   State Forestry Service                        7,868                         656                        5,245                         5,245                       2,623 66.66%                        656                         5,245                           -   0.00% 140   State Forestry Service                3,600                       -   2,400                1,545                         -
220   Inspection & Enforcement                   366,758                    33,728                   244,505                    236,132                        335                   130,291 64.47%                   26,310                    225,214                  11,253 5.00% 220   Inspection & Enforcement            608,154              42,043 405,436            308,881                    199
310   Dalton/Whitfield CDC                      90,000                      7,500                      60,000                       60,000                  30,000                                - 100.00%                     7,500                       60,000                  30,000 50.00% 310   Dalton/Whitfield CDC            177,138              17,164 118,092              24,160                         -
410   County Planner                      48,000                      4,000                      32,000                       32,000                  16,000                                - 100.00%                     4,000                       32,000                  16,000 50.00% 410   County Planner            163,262                8,320 108,841            122,245                         -
420   MPO                   215,943                      8,041                   143,962                       49,162                   166,781 22.77%                     5,192                       46,023                     3,139 6.82% 420   MPO            166,143                    397 110,762              74,895                         -
450   County Engineer Office                   699,193                    66,717                   466,129                    453,696                   245,497 64.89%                   51,133                    379,117                  74,579 19.67% 450   County Engineer Office            315,901              33,918 210,601            259,346                    922
520   Dalton/Whitfield JDA                               -                                 -                                  - N/A                            -                                  -                             -   N/A 520   Dalton/Whitfield JDA            159,250              12,871 106,167            105,768              51,483
540&565   NW GA Trade & Conv. Center Authority                   577,394                    18,226                   280,156 [13]                    280,156                  72,907                   224,331 61.15%                   28,876                    313,499                  39,564 12.62% 540&565   NW GA Trade & Conv. Center Authority            437,110              34,766 291,407            335,861              60,703
7 Total - Housing and Development                2,122,609                 144,712                1,310,299                 1,165,712                119,242                     837,655 60.54%                 127,532                   1,121,084                163,870 14.62% 7 Total - Housing and Development         2,187,277            162,457         1,458,185         1,332,550            113,560 12,366,752
   
DEBT SERVICE DEBT SERVICE          
  Loan Payment                1,648,960                1,159,000 [14]                 1,159,000                   489,960 70.29%                            -                   1,126,000                  33,000 2.93%   Loan Payment  $        839,337                       -   559,558                       -                           -
  Interest Expense                   270,649                   137,780                    137,780                   132,869 50.91%                            -                      161,209                 (23,429) -14.53%   Interest Expense  $          75,663              10,966 50,442              74,567                         -
  TAN's                      25,000                        6,500                         6,500                     18,500 26.00%                            -                           5,000                     1,500 30.00%
8 Total - Debt Service                1,944,609                             -                  1,303,280                 1,303,280                             -                     641,329 67.02%                            -                     1,292,209                  11,071 0.86% 8 Total - Debt Service            915,000              10,966            610,000              74,567                       -   8,106,320
OTHER FINANCING USES OTHER FINANCING USES          
  Greenhouse                               -                                 -                               -                                - N/A                            -                                  -                             -   N/A   Greenhouse 0                       -   0                       -                           -
Use   E-911 Center                   592,745                    49,395                   395,163                    395,163                   197,582 0.00%                   15,059                    120,468                274,695 228.02% Use   E-911 Center                       -                         -   0                       -                           -
Detail   Whitfield Transit Grant                   206,543                    17,212                   137,695                    137,695                     68,848 66.67%                     9,948                       79,583                  58,112 73.02% Detail   Whitfield Transit Grant              90,000                7,500 60,000              60,000                         -
  Northwest Georgia Trade & Convention                               -                                 -                                  - N/A                            -                                  -                             -   N/A   Northwest Georgia Trade & Convention            507,200              42,267 338,133            338,133                         -
  Juvenile Accountability Grant                               -                                 -                                  - N/A                            -                                  -                             -   N/A   Juvenile Accountability Grant                5,000                       -   3,333                       -                           -
  Capital Projects                1,461,959 [15]                 110,501                   974,639                    884,006                  90,633 [16]                   487,320 66.67%                   85,070                    680,559                294,080 43.21%   Capital Projects         2,787,000            232,250 1,858,000         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                2,261,247                 177,108                1,507,498                 1,416,864                  90,633                     753,750 66.67%                 110,077                      880,610                626,887 71.19% 9   Total - Other Financing Uses         3,389,200            282,017         2,259,467         2,256,133                       -  
TOTAL EXPENDITURES  $          45,060,952  $          3,957,284  $          29,344,061  $           28,075,231  $         1,368,828    $         15,616,893 65.34%  $         2,950,691    $           25,675,437  $         3,768,622 14.68% TOTAL EXPENDITURES      46,853,567  $    3,991,506  $  31,235,711  $  30,033,164  $    1,956,741
         
Other Fin Uses                 197,941 x                 1,583,531 x
Entry Total              3,957,284               28,075,231
Exp Status Rpt              3,211,083               32,978,999    
Remove F/S Debt Svc                             -                   1,303,280
Book Debt Svc                             -                     (613,683)
Issuance Costs                             -                                  -  
              33,668,596
Rounding                (746,201)                 5,593,365