Whitfield County, Georgia
General Fund Schedule of Revenues - Unaudited
Year to Date Totals as of August 31, 2016
With Comparative Totals for 2015
2016 2015
Variance
Amended Current  Year to Date Year to Date Favorable Percentage Current Year to Date
Budget Month Projected Actual (Unfavorable) Collected Month Actual 16 vs 15
31 TAXES
  Property taxes - M&O   $     15,856,542  $                      -  $                      -  $                       -  $                        - 0.00%  $                       -  $                       -  $                        - N/A
  Property tax-M&O Delinquent           1,255,944                24,583           1,255,944             1,255,944                            - 100.00%                  53,697            1,116,502                139,442 12.49%
  Property tax-Title Ad Valorem Tax           2,048,000              125,043           1,408,000 [1]             1,255,714               (152,286) 61.31%                266,018            1,510,208
  Property taxes - Other (Timber, Vehicle, Misc)              778,698                93,636              778,698                778,698                            - 100.00%                105,208               865,642                 (86,944) -10.04%
  Real Estate transfer taxes                50,000                10,393                33,333                  61,416                  28,083 122.83%                    4,506                 49,511                  11,905 24.05%
  Franchise taxes              350,000                          -              175,000 [2]                215,287                  40,287 61.51%                           -               195,514                  19,773 10.11%
  Local Option Sales Taxes         10,084,000              799,417           6,722,667             6,561,771               (160,896) 65.07%                869,111            6,886,635               (324,864) -4.72%
  Alcoholic beverage taxes              350,000                40,781              233,333                268,629                  35,296 76.75%                  33,990               253,368                  15,261 6.02%
  Insurance premium taxes                          -                          -                          -                           -                            - N/A                           -                           -                            - N/A
  Financial institutional licenses                98,000                          -                98,180                  98,180                            - 100.18%                           -                 97,518                       662 0.68%
  Penalties, Interest, Fees - Tax Collection              208,816                15,486              208,816                208,816                            - 100.00%                  21,493               260,826                 (52,010) -19.94%
Total - Taxes         31,080,000           1,109,339         10,913,971           10,704,455               (209,516) 34.44%             1,354,023          11,235,724               (531,269) -4.73%
32 LICENSES AND PERMITS
  Alcoholic beverage licenses                64,500                  1,225                64,500                  65,850                    1,350 102.09%                       850                 69,600                   (3,750) -5.39%
  Zoning/Planning                32,500                     501                21,667                  10,215                 (11,452) 31.43%                    3,293                 18,297                   (8,082) -44.17%
  Land Disturbing Permit                  2,500                     773                  1,667                    8,836                    7,169 353.44%                       190                   4,417                    4,419 100.05%
  Raffle, Solicitation, Pawn Shop & Recycler Permits                  1,000                     220                     667                       770                       103 77.00%                       240                   1,005                      (235) -23.38%
  Building Permits              325,000                27,286              216,667                184,072                 (32,595) 56.64%                  23,401               278,285                 (94,213) -33.85%
Total - Licenses and permits              425,500                30,005              305,167                269,743                 (35,424) 63.39%                  27,974               371,604               (101,861) -27.41%
33 INTERGOVERNMENTAL REVENUE
  Federal/State MPO               155,500                          -                11,669                  11,669                            - 7.50%                  27,358                 43,431                 (31,762) -73.13%
  Federal - Indirect              236,700                          -                50,380                  50,380                            - 21.28%                           -                           -                  50,380 N/A
  Federal - Indirect (SCAAP)                          -                          -                          -                           -                            - N/A                           -                           -                            - 0.00%
  U.S. Treasury (Payment in lieu of property taxes)              447,000                          -              339,000 [3]                353,036                  14,036 78.98%                           -               334,149                  18,887 5.65%
  DW Solid Waste Authority                          -                          -                          -                           -                            - N/A                           -                           -                            - N/A
  Dalton Utilities                          -                          -                          -                           -                            - N/A                           -                           -                            - N/A
  State Grant - Direct              795,000                          -              795,000                795,036                         36 100.00%                           -                           -                795,036 N/A
  Other              112,400                          -                11,586                  11,586                            - 10.31%                  22,975                 62,320                 (50,734) -81.41%
Total - Intergovernmental Revenue           1,746,600                          -           1,207,635             1,221,707                  14,072 69.95%                  50,333               439,900                781,807 177.72%
34 CHARGES FOR SERVICES
  Clerk of Court              105,000                  8,407                70,000                  55,859                 (14,141) 53.20%                    9,695                 70,245                 (14,386) -20.48%
  Probate Court              193,000                13,839              128,667                147,899                  19,232 76.63%                  17,463               132,504                  15,395 11.62%
  Magistrate Court              240,000                19,629              160,000                128,983                 (31,017) 53.74%                  17,384               158,877                 (29,894) -18.82%
  Bond Administration                75,000                  6,840                50,000                  51,840                    1,840 69.12%                    6,780                 49,980                    1,860 3.72%
  Recording Fees              210,000                22,180              140,000                153,042                  13,042 72.88%                  16,822               141,615                  11,427 8.07%
  Motor Vehicle Tag Collection Fees              215,000                20,008              143,333                154,248                  10,915 71.74%                  20,413               148,921                    5,327 3.58%
  Board of Elections and Registrar                30,000                    (569)                  1,940                    1,940                            - 6.47%                           -                           -                    1,940 N/A
  Commission on Tax Collections           1,061,060                29,372              277,675                277,675                            - 26.17%                  38,207               264,743                  12,932 4.88%
  Sheriff - Fingerprinting Fees                  4,500                     258                  3,000                    1,748                   (1,252) 38.84%                       723                   2,833                   (1,085) -38.30%
  City of Dalton               195,600                16,058              130,400                128,562                   (1,838) 65.73%                    4,055                 87,632                  40,930 46.71%
  City of Dalton - Inmate Housing                80,000                  6,733                53,333                  50,123                   (3,210) 62.65%                  10,210                 65,620                 (15,497) -23.62%
  State of Georgia - Inmate Housing                10,000                          -                  6,667                  25,785                  19,118 257.85%                    2,745                 19,013                    6,772 35.62%
  City of T. Hill, Varnell, & Cohutta  - Inmate Housing                  7,100                     325                  4,733                  10,112                    5,379 142.42%                    1,533                   5,743                    4,369 76.08%
  Federal - Inmate Housing                44,000                  1,272                29,333                  26,234                   (3,099) 59.62%                  11,527                 31,355
  Jail Construction - Staffing              160,000                14,186              106,667                119,359                  12,692 74.60%                  14,589               110,136                    9,223 8.37%
  Public Works - Driveways/Jobs                15,000                  6,795                10,000                  50,195                  40,195 334.63%                       450                 11,210                  38,985 347.77%
  State D.O.T.                          -                          -                          -                            - N/A                           -               798,348               (798,348) -100.00%
  Animal Control                  5,000                     600                  3,333                    5,582                    2,249 111.64%                       845                   4,385                    1,197 27.30%
  Clerk of Superior Court                23,000                  1,977                15,333                  15,012                      (321) 65.27%                    1,865                 14,421                       591 4.10%
  Recreation Activity Fees              159,500                  8,025              106,333                  93,418                 (12,915) 58.57%                  24,511               119,488                 (26,070) -21.82%
  Other              172,750                16,464              115,167                101,405                 (13,762) 58.70%                  14,285               126,547                 (25,142) -19.87%
Total - Charges for services           3,005,510              192,399           1,555,915             1,599,021                  43,106 53.20%                214,102            2,363,616               (764,595) -32.35%
35 FINES AND FORFEITURES
  Clerk of Superior Court              350,000                29,800              233,333                364,883                131,550 104.25%                  39,107               273,210                  91,673 33.55%
  Magistrate Court                55,000                  5,034                36,667                  58,012                  21,345 105.48%                    6,289                 43,453                  14,559 33.51%
  Probate Court              595,000                73,967              396,667                456,462                  59,795 76.72%                  61,717               377,594                  78,868 20.89%
  Juvenile Court                20,000                     570                13,333                    5,678                   (7,655) 28.39%                       281                 14,785                   (9,107) -61.60%
Total - Fines and forfeitures           1,020,000              109,371              680,000                885,035                205,035 86.77%                107,394               709,042                175,993 24.82%
36 INVESTMENT INCOME
  Interest                  3,000                     155                  2,000                    2,485                       485 82.83%                         67                   3,049                      (564) -18.50%
Total - Investment income                  3,000                     155                  2,000                    2,485                       485 82.83%                         67                   3,049                      (564) -18.50%
37 CONTRIBUTIONS - PRIVATE SOURCES
  Contributions - Private                          -                          -                          -                    3,500                    3,500 N/A                           -                   3,500                            - 0.00%
  Contributions - Miracle Field                          -                          -                          -                           -                            - N/A                           -                           -                            - N/A
  Contributions - Furloughs                          -                          -                          -                           -                            - N/A                           -                           -                            - N/A
Total - Contributions - Private Sources                          -                          -                        -                      3,500                    3,500 N/A                           -                   3,500                            - 0.00%
38 MISCELLANEOUS REVENUE
  Contributions - Friends of Greenhouse                          -                          -                          -                           -                            - N/A                           -                           -                            - N/A
  Rent U.S. Government                  5,000                     455                  3,333                    3,640                       307 72.80%                       455                   3,640                            - 0.00%
  W.C. Board of Education              190,000                23,475              126,667                149,114                  22,447 78.48%                  26,393               121,567                  27,547 22.66%
  Murray County Board of Comm.              297,150                24,400              198,100                158,229                 (39,871) 53.25%                  17,706               164,476                   (6,247) -3.80%
  State of Georgia - Other              133,400                          -                76,300 [4]                  87,503                  11,203 65.59%                           -               101,171                 (13,668) -13.51%
  Other Not Classified               247,400                19,549              164,933                201,108                  36,175 81.29%                  23,323               173,052                  28,056 16.21%
Total - Miscellaneous Revenue              872,950                67,879              569,333                599,594                  30,261 68.69%                  67,877               563,906                  35,688 6.33%
39 OTHER FINANCING SOURCES
  Sale of General Fixed Assets              430,000                          -                21,499 [5]                  21,499                            - 5.00%                  (6,001)                 75,712                 (54,213) -71.60%
  Operating Transfer In                60,200                          -                          -                           -                            - 0.00%                           -                           -                            - N/A
Total - Other Financing Sources              490,200                          -                21,499                  21,499                            - 4.39%                  (6,001)                 75,712                 (54,213) -71.60%
             
TOTAL REVENUES  $     38,643,760  $       1,509,148  $     15,255,520  $       15,307,039  $              51,519 39.61%  $         1,815,769  $      15,766,053  $           (459,014) -2.91%

[1]
Carol Roberts:
Modify calculation
[2]
Carol Roberts:
Modify calculation
[3]
Carol Roberts:
Modify calculation
[4]
Carol Roberts:
Modify calculation
[5]
Carol Roberts:
Assume actual is projected until actual is more than $30k