Whitfield County, Georgia
General Fund Schedule of Revenues - Unaudited
Year to Date Totals as of April 30, 2015
With Comparative Totals for 2014
2015 2014
Variance
Amended Current  Year to Date Year to Date Favorable Percentage Current Year to Date
Budget Month Projected Actual (Unfavorable) Collected Month Actual 15 vs 14
31 TAXES
  Property taxes - M&O   $  17,334,126  $                   -  $                   -  $                    -  $                    - 0.00%  $                    -  $                   -  $                    - N/A
  Property tax-M&O Delinquent           871,416             85,209           871,416            871,416                        - 100.00%            337,125         1,154,250           (282,834) -24.50%
  Property tax-Title Ad Valorem Tax        1,850,000           183,445           616,667            703,238               86,571 38.01%            164,321            600,467
  Property taxes - Other (Timber, Vehicle, Misc)           446,102           105,552           446,102            446,102                        - 100.00%            129,355            550,788           (104,686) -19.01%
  Real Estate transfer taxes             46,000               7,605             15,333              26,238               10,905 57.04%                5,551              12,745               13,493 105.87%
  Franchise taxes           340,000             86,048             85,000              86,048                 1,048 25.31%              77,692              77,692                 8,356 10.76%
  Local Option Sales Taxes        9,900,000           855,781        3,300,000         3,411,635             111,635 34.46%            885,411         3,528,335           (116,700) -3.31%
  Alcoholic beverage taxes           340,000             30,296           113,333            107,138               (6,195) 31.51%              29,935            103,386                 3,752 3.63%
  Insurance premium taxes                      -                       -                       -                        -                        - N/A                        -                       -                        - N/A
  Financial institutional licenses           118,000                       -           118,000              97,518             (20,482) 82.64%                        -            117,739             (20,221) -17.17%
  Penalties, Interest, Fees - Tax Collection           148,356             78,890           148,356            148,356                        - 100.00%              38,256            100,041               48,315 48.30%
Total - Taxes      31,394,000        1,432,826        5,714,207         5,897,689             183,482 18.79%         1,667,646         6,245,443           (347,754) -5.57%
32 LICENSES AND PERMITS
  Alcoholic beverage licenses             64,500                  100             64,500              60,950               (3,550) 94.50%                        -              60,500                    450 0.74%
  Zoning/Planning               5,000               3,470               1,667              10,333                 8,666 206.66%                        -                       -               10,333 N/A
  Land Disturbing Permit               2,500               1,372                  833                2,742                 1,909 109.68%                   388                   388                 2,354 606.70%
  Raffle, Solicitation, Pawn Shop & Recycler Permits               1,000                    40                  333                   585                    252 58.50%                        -                   470                    115 24.47%
  Building Permits           285,000             62,279             95,000            135,713               40,713 47.62%              24,753            121,219               14,494 11.96%
Total - Licenses and permits           358,000             67,261           162,333            210,323               47,990 58.75%              25,141            182,577               27,746 15.20%
33 INTERGOVERNMENTAL REVENUE
  Federal/State MPO            204,393                       -                       -                        -                        - 0.00%                        -                       -                        - N/A
  Federal - Indirect             31,280                       -                       -                        -                        - 0.00%                        -                       -                        - N/A
  Federal - Indirect (SCAAP)                      -                       -                       -                        -                        - 0.00%                        -                       -                        - 0.00%
  U.S. Treasury (Payment in lieu of property taxes)           480,000           105,226           240,000            210,452             (29,548) 43.84%                        -            114,101               96,351 84.44%
  DW Solid Waste Authority                      -                       -                       -                        -                        - N/A                        -                       -                        - N/A
  Dalton Utilities                      -                       -                       -                        -                        - N/A                        -                1,824               (1,824) -100.00%
  State Grant - Direct                      -                       -                       -                        -                        - N/A                        -                       -                        - N/A
  Other             27,300                       -               9,100                        -               (9,100) 0.00%                        -                       -                        - N/A
Total - Intergovernmental Revenue           742,973           105,226           249,100            210,452             (38,648) 28.33%                        -            115,925               94,527 81.54%
34 CHARGES FOR SERVICES
  Clerk of Court           110,000               9,259             36,667              35,294               (1,373) 32.09%              10,131              36,155                  (861) -2.38%
  Probate Court           188,000             17,905             62,667              63,228                    561 33.63%              16,913              65,385               (2,157) -3.30%
  Magistrate Court           261,000             19,668             87,000              88,601                 1,601 33.95%              28,586              97,705               (9,104) -9.32%
  Bond Administration             80,000               6,240             26,667              24,200               (2,467) 30.25%                7,120              25,880               (1,680) -6.49%
  Recording Fees           200,000             29,402             66,667              66,865                    198 33.43%              18,351              59,671                 7,194 12.06%
  Motor Vehicle Tag Collection Fees           215,000             14,172             71,667              72,986                 1,319 33.95%              25,451              80,536               (7,550) -9.37%
  Board of Elections and Registrar                      -                       -                       -                        -                        - N/A                        -                   720                  (720) -100.00%
  Commission on Tax Collections           940,000             27,587           141,597            141,597                        - 15.06%              57,710            207,275             (65,678) -31.69%
  Sheriff - Fingerprinting Fees               5,000                  215               1,667                1,018                  (649) 20.36%                1,059                4,166               (3,148) -75.56%
  City of Dalton            194,200             16,128             64,733              77,997               13,264 40.16%                1,595                6,160               71,837 1166.19%
  City of Dalton - Inmate Housing             66,000               4,835             22,000              27,218                 5,218 41.24%              10,500              30,713               (3,495) -11.38%
  State of Georgia - Inmate Housing               7,000               1,830               2,333                6,773                 4,440 96.76%                   975                2,610                 4,163 159.50%
  City of T. Hill, Varnell, & Cohutta  - Inmate Housing             11,200                  713               3,733                2,660               (1,073) 23.75%                1,155                3,308                  (648) -19.59%
  Federal - Inmate Housing             50,000               5,057             16,667              10,367               (6,300) 20.73%                        -                       -
  Jail Construction - Staffing           160,000             14,092             53,333              54,448                 1,115 34.03%              13,346              51,199                 3,249 6.35%
  Public Works - Driveways/Jobs             15,000               1,890               5,000                6,080                 1,080 40.53%                        -                4,140                 1,940 46.86%
  State D.O.T.           798,348                       -           798,348            798,348                        - 100.00%                        -            804,463               (6,115) -0.76%
  Animal Control               5,000               1,240               1,667                1,990                    323 39.80%                        -                       -                 1,990 N/A
  Clerk of Superior Court             23,000               1,756               7,667                7,069                  (598) 30.73%                1,886                7,567                  (498) -6.58%
  Recreation Activity Fees           131,000               8,502             43,667              43,875                    208 33.49%                7,050              35,605                 8,270 23.23%
  Other           131,500             18,051             43,833              69,013               25,180 52.48%              10,220              53,398               15,615 29.24%
Total - Charges for services        3,591,248           198,542        1,557,578         1,599,627               42,049 44.54%            212,048         1,576,656               22,971 1.46%
35 FINES AND FORFEITURES
  Clerk of Superior Court           307,000             37,973           102,333            130,936               28,603 42.65%              29,706            122,953                 7,983 6.49%
  Magistrate Court             50,000               5,192             16,667              18,806                 2,139 37.61%                1,941                6,519               12,287 188.48%
  Probate Court           645,000             48,151           215,000            178,967             (36,033) 27.75%              50,094            191,701             (12,734) -6.64%
  Juvenile Court             20,000               1,988               6,667              10,166                 3,499 50.83%                1,934                7,300                 2,866 39.26%
Total - Fines and forfeitures        1,022,000             93,304           340,667            338,875               (1,792) 33.16%              83,675            328,473               10,402 3.17%
36 INVESTMENT INCOME
  Interest               3,000                  639               1,000                2,227                 1,227 74.23%                   596                1,733                    494 28.51%
Total - Investment income               3,000                  639               1,000                2,227                 1,227 74.23%                   596                1,733                    494 28.51%
37 CONTRIBUTIONS - PRIVATE SOURCES
  Contributions - Private                      -               3,500                       -                3,500                 3,500 N/A                   625                   625                 2,875 460.00%
  Contributions - Miracle Field                      -                       -                       -                        -                        - N/A                        -                       -                        - N/A
  Contributions - Furloughs                      -                       -                       -                        -                        - N/A                        -                       -                        - N/A
Total - Contributions - Private Sources                      -               3,500                     -                  3,500                 3,500 N/A                   625                   625                 2,875 460.00%
38 MISCELLANEOUS REVENUE
  Contributions - Friends of Greenhouse                      -                       -                       -                        -                        - N/A                        -                       -                        - N/A
  Rent U.S. Government               5,460                  455               1,820                1,820                        - 33.33%                   455                1,820                        - 0.00%
  W.C. Board of Education           160,000             14,477             53,333              63,623               10,290 39.76%              14,511              57,434                 6,189 10.78%
  Murray County Board of Comm.           300,000             47,642           100,000              73,088             (26,912) 24.36%              22,904              48,203               24,885 51.63%
  State of Georgia - Other           130,000             22,109             43,333              44,217                    884 34.01%              22,109              57,592             (13,375) -23.22%
  Other Not Classified            245,000             18,338             81,667              89,604                 7,937 36.57%              16,414              78,408               11,196 14.28%
Total - Miscellaneous Revenue           840,460           103,021           280,153            272,352               (7,801) 32.41%              76,393            243,457               28,895 11.87%
39 OTHER FINANCING SOURCES
  Sale of General Fixed Assets             30,000                       -             10,000                   199               (9,801) 0.66%                9,526            100,540           (100,341) -99.80%
  Operating Transfer In           202,144                       -                       -                        -                        - 0.00%              66,667            466,667           (466,667) -100.00%
Total - Other Financing Sources           232,144                       -             10,000                   199               (9,801) 0.09%              76,193            567,207           (567,008) -99.96%
             
TOTAL REVENUES  $  38,183,825  $    2,004,319  $    8,315,039  $     8,535,244  $         220,205 22.35%  $     2,142,317  $     9,262,096  $       (726,852) -7.85%