Whitfield County, Georgia
General Fund Schedule of Revenues - Unaudited
Year to Date Totals as of December 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   $     15,974,577  $     11,234,333  $     15,974,577  $       14,222,047  $        (1,752,530) 89.03%  $         9,732,729  $      12,058,483  $         2,163,564 17.94%
  Property tax-M&O Delinquent           1,283,588                42,542           1,283,588             1,283,588                            - 100.00%                  65,887            1,579,089               (295,501) -18.71%
  Property tax-Title Ad Valorem Tax           1,850,000              228,312           1,850,000             2,107,829                257,829 113.94%                166,223            1,782,415
  Property taxes - Other (Timber, Vehicle, Misc)           1,167,418                28,130           1,167,418             1,167,418                            - 100.00%                  96,693            1,322,653               (155,235) -11.74%
  Real Estate transfer taxes                46,000                  8,141                46,000                  75,851                  29,851 164.89%                    2,332                 58,784                  17,067 29.03%
  Franchise taxes              340,000              114,281              340,000                398,615                  58,615 117.24%                107,217               368,531                  30,084 8.16%
  Local Option Sales Taxes           9,900,000              972,727           9,900,000           10,448,099                548,099 105.54%             1,107,567          11,235,131               (787,032) -7.01%
  Alcoholic beverage taxes              340,000                37,894              340,000                387,484                  47,484 113.97%                  28,977               339,349                  48,135 14.18%
  Insurance premium taxes                          -                          -                          -                           -                            - N/A                           -                           -                            - N/A
  Financial institutional licenses              118,000                          -              118,000                  97,519                 (20,481) 82.64%                  14,194               131,933                 (34,414) -26.08%
  Penalties, Interest, Fees - Tax Collection              374,417                31,416              374,417                374,417                            - 100.00%                  30,639               298,859                  75,558 25.28%
Total - Taxes         31,394,000         12,697,776         31,394,000           30,562,867               (831,133) 97.35%           11,352,458          29,175,227             1,387,640 4.76%
32 LICENSES AND PERMITS
  Alcoholic beverage licenses                64,500                 (1,500)                64,500                  67,600                    3,100 104.81%                           -                 64,600                    3,000 4.64%
  Zoning/Planning                  5,000                          -                  5,000                  22,844                  17,844 456.88%                           -                           -                  22,844 N/A
  Land Disturbing Permit                  2,500                          -                  2,500                    4,657                    2,157 186.28%                    4,727                 11,082                   (6,425) -57.98%
  Raffle, Solicitation, Pawn Shop & Recycler Permits                  1,000                       20                  1,000                    1,085                         85 108.50%                           -                      970                       115 11.86%
  Building Permits              285,000                44,548              285,000                397,365                112,365 139.43%                  43,824               348,370                  48,995 14.06%
Total - Licenses and permits              358,000                43,068              358,000                493,551                135,551 137.86%                  48,551               425,022                  68,529 16.12%
33 INTERGOVERNMENTAL REVENUE
  Federal/State MPO               204,393                          -              204,393                  59,172               (145,221) 28.95%                  23,845                 83,031                 (23,859) -28.74%
  Federal - Indirect                31,280                32,518                31,280                148,906                117,626 476.04%                  31,280                 91,895                  57,011 62.04%
  Federal - Indirect (SCAAP)                          -                          -                          -                  17,928                  17,928 N/A                           -                 22,381                            - 0.00%
  U.S. Treasury (Payment in lieu of property taxes)              480,000                          -              480,000                449,530                 (30,470) 93.65%                           -               492,973                 (43,443) -8.81%
  DW Solid Waste Authority                          -                          -                          -                           -                            - N/A                           -                           -                            - N/A
  Dalton Utilities                          -                          -                          -                  10,203                  10,203 N/A                           -                   7,518                    2,685 35.71%
  State Grant - Direct                          -                          -                          -                           -                            - N/A                    1,671                 11,354                 (11,354) -100.00%
  Other                27,300                  5,619                27,300                  16,962                 (10,338) 62.13%                  26,590                 53,872                 (36,910) -68.51%
Total - Intergovernmental Revenue              742,973                38,137              742,973                702,701                 (40,272) 94.58%                  83,386               763,024                 (60,323) -7.91%
34 CHARGES FOR SERVICES
  Clerk of Court              110,000                  7,144              110,000                  97,269                 (12,731) 88.43%                    6,691               108,733                 (11,464) -10.54%
  Probate Court              188,000                22,792              188,000                203,526                  15,526 108.26%                  17,597               188,655                  14,871 7.88%
  Magistrate Court              261,000                17,022              261,000                220,267                 (40,733) 84.39%                  14,918               252,838                 (32,571) -12.88%
  Bond Administration                80,000                  5,720                80,000                  73,100                   (6,900) 91.38%                    5,765                 75,660                   (2,560) -3.38%
  Recording Fees              200,000                17,974              200,000                203,548                    3,548 101.77%                  (7,500)               167,349                  36,199 21.63%
  Motor Vehicle Tag Collection Fees              215,000                19,366              215,000                221,361                    6,361 102.96%                  17,460               222,310                      (949) -0.43%
  Board of Elections and Registrar                          -                          -                          -                           -                            - N/A                           -                      720                      (720) -100.00%
  Commission on Tax Collections              940,000              467,050              940,000                921,811                 (18,189) 98.07%                463,931               928,844                   (7,033) -0.76%
  Sheriff - Fingerprinting Fees                  5,000                       98                  5,000                    3,643                   (1,357) 72.86%                         70                   3,388                       255 7.53%
  City of Dalton               194,200                15,963              194,200                198,783                    4,583 102.36%                    6,282                 23,582                175,201 742.94%
  City of Dalton - Inmate Housing                66,000                  4,165                66,000                  83,970                  17,970 127.23%                    6,310                 95,948                 (11,978) -12.48%
  State of Georgia - Inmate Housing                  7,000                          -                  7,000                  28,523                  21,523 407.47%                    2,010                   8,550                  19,973 233.60%
  City of T. Hill, Varnell, & Cohutta  - Inmate Housing                11,200                     535                11,200                    9,810                   (1,390) 87.59%                       578                 10,518                      (708) -6.73%
  Federal - Inmate Housing                50,000                  9,114                50,000                  43,294                   (6,706) 86.59%                    5,089                 62,543
  Jail Construction - Staffing              160,000                12,727              160,000                160,246                       246 100.15%                  18,339               163,891                   (3,645) -2.22%
  Public Works - Driveways/Jobs                15,000                16,330                15,000                168,093                153,093 1120.62%                       450                 69,853                  98,240 140.64%
  State D.O.T.              798,348                          -              798,348                798,348                            - 100.00%                           -               804,463                   (6,115) -0.76%
  Animal Control                  5,000                     840                  5,000                    7,295                    2,295 145.90%                    1,325                   6,193                    1,102 17.79%
  Clerk of Superior Court                23,000                  1,873                23,000                  21,704                   (1,296) 94.37%                    1,942                 22,739                   (1,035) -4.55%
  Recreation Activity Fees              131,000                     270              131,000                149,574                  18,574 114.18%                    1,965               122,969                  26,605 21.64%
  Other              131,500                  3,325              131,500                175,927                  44,427 133.78%                  10,125               135,975                  39,952 29.38%
Total - Charges for services           3,591,248              622,308           3,591,248             3,790,092                198,844 105.54%                573,347            3,475,721                314,371 9.04%
35 FINES AND FORFEITURES
  Clerk of Superior Court              307,000                33,328              307,000                400,899                  93,899 130.59%                  19,860               323,868                  77,031 23.78%
  Magistrate Court                50,000                  5,778                50,000                  67,762                  17,762 135.52%                    3,497                 61,936                    5,826 9.41%
  Probate Court              645,000                48,082              645,000                570,761                 (74,239) 88.49%                  44,367               634,264                 (63,503) -10.01%
  Juvenile Court                20,000                 (7,420)                20,000                    8,534                 (11,466) 42.67%                    1,560                 18,804                 (10,270) -54.62%
Total - Fines and forfeitures           1,022,000                79,768           1,022,000             1,047,956                  25,956 102.54%                  69,284            1,038,872                    9,084 0.87%
36 INVESTMENT INCOME
  Interest                  3,000                     190                  3,000                    3,438                       438 114.60%                       287                   3,536                        (98) -2.77%
Total - Investment income                  3,000                     190                  3,000                    3,438                       438 114.60%                       287                   3,536                        (98) -2.77%
37 CONTRIBUTIONS - PRIVATE SOURCES
  Contributions - Private                          -                  2,500                          -                    6,000                    6,000 N/A                           -                   7,919                   (1,919) -24.23%
  Contributions - Miracle Field                          -                          -                          -                           -                            - N/A                           -                           -                            - N/A
  Contributions - Furloughs                          -                          -                          -                           -                            - N/A                           -                           -                            - N/A
Total - Contributions - Private Sources                          -                  2,500                        -                      6,000                    6,000 N/A                           -                   7,919                   (1,919) -24.23%
38 MISCELLANEOUS REVENUE
  Contributions - Friends of Greenhouse                          -                          -                          -                           -                            - N/A                           -                           -                            - N/A
  Rent U.S. Government                  5,460                     455                  5,460                    5,460                            - 100.00%                       910                   5,460                            - 0.00%
  W.C. Board of Education              160,000                          -              160,000                192,366                  32,366 120.23%                  14,633               166,028                  26,338 15.86%
  Murray County Board of Comm.              300,000                          -              300,000                236,002                 (63,998) 78.67%                  22,252               246,647                 (10,645) -4.32%
  State of Georgia - Other              130,000                          -              130,000                160,276                  30,276 123.29%                           -               139,029                  21,247 15.28%
  Other Not Classified               245,000                34,790              245,000                263,342                  18,342 107.49%                  31,902               278,586                 (15,244) -5.47%
Total - Miscellaneous Revenue              840,460                35,245              840,460                857,446                  16,986 102.02%                  69,697               835,750                  21,696 2.60%
39 OTHER FINANCING SOURCES
  Sale of General Fixed Assets                30,000                          -                30,000                  76,267                  46,267 254.22%                         45               134,456                 (58,189) -43.28%
  Operating Transfer In              202,144                          -              202,144                           -               (202,144) 0.00%                116,667            1,498,280            (1,498,280) -100.00%
Total - Other Financing Sources              232,144                          -              232,144                  76,267               (155,877) 32.85%                116,712            1,632,736            (1,556,469) -95.33%
             
TOTAL REVENUES  $     38,183,825  $     13,518,992  $     38,183,825  $       37,540,318  $           (643,507) 98.31%  $       12,313,722  $      37,357,807  $            182,511 0.49%