Whitfield County, Georgia
General Fund Schedule of Revenues - Unaudited
Year to Date Totals as of August 31, 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   $    16,557,030  $                     -  $                     -  $                      -  $                       - 0.00%  $                      -  $                      -  $                       - N/A
  Property tax-M&O Delinquent          1,116,502                53,697           1,116,502            1,116,502                           - 100.00%                 28,725           1,401,306             (284,804) -20.32%
  Property tax-Title Ad Valorem Tax          1,850,000              266,018           1,233,333            1,510,208               276,875 81.63%               102,132           1,227,084
  Property taxes - Other (Timber, Vehicle, Misc)             865,642              105,208              865,642               865,642                           - 100.00%               139,108              939,112               (73,470) -7.82%
  Real Estate transfer taxes               46,000                  4,506                30,667                 49,511                 18,844 107.63%                   8,367                41,552                   7,959 19.15%
  Franchise taxes             340,000                         -              170,000               195,514                 25,514 57.50%                          -              181,272                 14,242 7.86%
  Local Option Sales Taxes          9,900,000              869,111           6,600,000            6,886,635               286,635 69.56%               918,270           7,174,901             (288,266) -4.02%
  Alcoholic beverage taxes             340,000                33,990              226,667               253,368                 26,701 74.52%                 29,783              227,901                 25,467 11.17%
  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             260,826                21,493              260,826               260,826                           - 100.00%                 21,864              198,929                 61,897 31.12%
Total - Taxes        31,394,000           1,354,023         10,621,637          11,235,724               614,087 35.79%            1,248,249         11,509,796             (274,072) -2.38%
32 LICENSES AND PERMITS
  Alcoholic beverage licenses               64,500                     850                64,500                 69,600                   5,100 107.91%                   1,575                64,025                   5,575 8.71%
  Zoning/Planning                 5,000                  3,293                  3,333                 18,297                 14,964 365.94%                          -                          -                 18,297 N/A
  Land Disturbing Permit                 2,500                     190                  1,667                   4,417                   2,750 176.68%                      990                  2,191                   2,226 101.60%
  Raffle, Solicitation, Pawn Shop & Recycler Permits                 1,000                     240                     667                   1,005                      338 100.50%                        20                     950                        55 5.79%
  Building Permits             285,000                23,401              190,000               278,285                 88,285 97.64%                 51,273              239,888                 38,397 16.01%
Total - Licenses and permits             358,000                27,974              260,167               371,604               111,437 103.80%                 53,858              307,054                 64,550 21.02%
33 INTERGOVERNMENTAL REVENUE
  Federal/State MPO              204,393                27,358                43,431                 43,431                           - 21.25%                          -                39,250                   4,181 10.65%
  Federal - Indirect               31,280                         -                         -                          -                           - 0.00%                 50,122                60,615               (60,615) -100.00%
  Federal - Indirect (SCAAP)                         -                         -                         -                          -                           - 0.00%                          -                          -                           - 0.00%
  U.S. Treasury (Payment in lieu of property taxes)             480,000                         -              364,750               334,149               (30,601) 69.61%               115,925              367,585               (33,436) -9.10%
  DW Solid Waste Authority                         -                         -                         -                          -                           - N/A                          -                          -                           - N/A
  Dalton Utilities                         -                         -                         -                          -                           - N/A                          -                  1,824                 (1,824) -100.00%
  State Grant - Direct                         -                         -                         -                          -                           - N/A                   6,683                  9,683                 (9,683) -100.00%
  Other               27,300                22,975                18,200                 62,320                 44,120 228.28%                          -                  6,788                 55,532 818.09%
Total - Intergovernmental Revenue             742,973                50,333              426,381               439,900                 13,519 59.21%               172,730              485,745               (45,845) -9.44%
34 CHARGES FOR SERVICES
  Clerk of Court             110,000                  9,695                73,333                 70,245                 (3,088) 63.86%                   7,938                73,128                 (2,883) -3.94%
  Probate Court             188,000                17,463              125,333               132,504                   7,171 70.48%                 15,554              129,475                   3,029 2.34%
  Magistrate Court             261,000                17,384              174,000               158,877               (15,123) 60.87%                 25,873              192,102               (33,225) -17.30%
  Bond Administration               80,000                  6,780                53,333                 49,980                 (3,353) 62.48%                   6,120                52,275                 (2,295) -4.39%
  Recording Fees             200,000                16,822              133,333               141,615                   8,282 70.81%                 15,887              128,409                 13,206 10.28%
  Motor Vehicle Tag Collection Fees             215,000                20,413              143,333               148,921                   5,588 69.27%                 18,602              152,434                 (3,513) -2.30%
  Board of Elections and Registrar                         -                         -                         -                          -                           - N/A                          -                     720                    (720) -100.00%
  Commission on Tax Collections             940,000                38,207              264,743               264,743                           - 28.16%                 26,331              259,200                   5,543 2.14%
  Sheriff - Fingerprinting Fees                 5,000                     723                  3,333                   2,833                    (500) 56.66%                      453                  3,078                    (245) -7.96%
  City of Dalton              194,200                  4,055              129,467                 87,632               (41,835) 45.12%                   1,730                12,760                 74,872 586.77%
  City of Dalton - Inmate Housing               66,000                10,210                44,000                 65,620                 21,620 99.42%                   7,925                61,948                   3,672 5.93%
  State of Georgia - Inmate Housing                 7,000                  2,745                  4,667                 19,013                 14,346 271.61%                          -                  4,020                 14,993 372.96%
  City of T. Hill, Varnell, & Cohutta  - Inmate Housing               11,200                  1,533                  7,467                   5,743                 (1,724) 51.28%                      635                  7,618                 (1,875) -24.61%
  Federal - Inmate Housing               50,000                11,527                33,333                 31,355                 (1,978) 62.71%                          -                25,547
  Jail Construction - Staffing             160,000                14,589              106,667               110,136                   3,469 68.84%                 14,009              106,433                   3,703 3.48%
  Public Works - Driveways/Jobs               15,000                     450                10,000                 11,210                   1,210 74.73%                   1,620                64,283               (53,073) -82.56%
  State D.O.T.             798,348                         -              798,348               798,348                           - 100.00%                          -              804,463                 (6,115) -0.76%
  Animal Control                 5,000                     845                  3,333                   4,385                   1,052 87.70%                   3,053                  3,053                   1,332 43.63%
  Clerk of Superior Court               23,000                  1,865                15,333                 14,421                    (912) 62.70%                   1,996                15,271                    (850) -5.57%
  Recreation Activity Fees             131,000                24,511                87,333               119,488                 32,155 91.21%                 21,585                89,449                 30,039 33.58%
  Other             131,500                14,285                87,667               126,547                 38,880 96.23%                   6,740              105,315                 21,232 20.16%
Total - Charges for services          3,591,248              214,102           2,298,358            2,363,616                 65,258 65.82%               176,051           2,290,981                 72,635 3.17%
35 FINES AND FORFEITURES
  Clerk of Superior Court             307,000                39,107              204,667               273,210                 68,543 88.99%                 30,699              217,002                 56,208 25.90%
  Magistrate Court               50,000                  6,289                33,333                 43,453                 10,120 86.91%                   3,276                19,690                 23,763 120.69%
  Probate Court             645,000                61,717              430,000               377,594               (52,406) 58.54%                 65,432              431,009               (53,415) -12.39%
  Juvenile Court               20,000                     281                13,333                 14,785                   1,452 73.93%                   2,113                12,667                   2,118 16.72%
Total - Fines and forfeitures          1,022,000              107,394              681,333               709,042                 27,709 69.38%               101,520              680,368                 28,674 4.21%
36 INVESTMENT INCOME
  Interest                 3,000                       67                  2,000                   3,049                   1,049 101.63%                        84                  2,939                      110 3.74%
Total - Investment income                 3,000                       67                  2,000                   3,049                   1,049 101.63%                        84                  2,939                      110 3.74%
37 CONTRIBUTIONS - PRIVATE SOURCES
  Contributions - Private                         -                         -                         -                   3,500                   3,500 N/A                          -                  7,919                 (4,419) -55.80%
  Contributions - Miracle Field                         -                         -                         -                          -                           - N/A                          -                          -                           - N/A
  Contributions - Furloughs                         -                         -                         -                          -                           - N/A                          -                          -                           - N/A
Total - Contributions - Private Sources                         -                         -                       -                     3,500                   3,500 N/A                          -                  7,919                 (4,419) -55.80%
38 MISCELLANEOUS REVENUE
  Contributions - Friends of Greenhouse                         -                         -                         -                          -                           - N/A                          -                          -                           - N/A
  Rent U.S. Government                 5,460                     455                  3,640                   3,640                           - 66.67%                      455                  3,640                           - 0.00%
  W.C. Board of Education             160,000                26,393              106,667               121,567                 14,900 75.98%                 19,594                99,628                 21,939 22.02%
  Murray County Board of Comm.             300,000                17,706              200,000               164,476               (35,524) 54.83%                 46,940              167,428                 (2,952) -1.76%
  State of Georgia - Other             130,000                         -                86,667               101,171                 14,504 77.82%                      (16)                79,694                 21,477 26.95%
  Other Not Classified              245,000                23,323              163,333               173,052                   9,719 70.63%                 19,420              200,231               (27,179) -13.57%
Total - Miscellaneous Revenue             840,460                67,877              560,307               563,906                   3,599 67.09%                 86,393              550,621                 13,285 2.41%
39 OTHER FINANCING SOURCES
  Sale of General Fixed Assets               30,000                (6,001)                20,000                 75,712                 55,712 252.37%                          -              134,411               (58,699) -43.67%
  Operating Transfer In             202,144                         -                         -                          -                           - 0.00%               214,947           1,031,613          (1,031,613) -100.00%
Total - Other Financing Sources             232,144                (6,001)                20,000                 75,712                 55,712 32.61%               214,947           1,166,024          (1,090,312) -93.51%
             
TOTAL REVENUES  $    38,183,825  $       1,815,769  $     14,870,182  $      15,766,053  $           895,871 41.29%  $        2,053,832  $     17,001,447  $      (1,235,394) -7.27%