| Whitfield County, Georgia | |||||||||||||||||||
| General Fund Schedule of Revenues - Unaudited | |||||||||||||||||||
| Year to Date Totals as of December 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 | $ 21,310,975 | $ 15,735,259 | $ 21,310,975 | $ 19,550,174 | $ (1,760,801) | 91.74% | $ 11,234,333 | $ 14,222,047 | $ 5,328,127 | 37.46% | |||||||||
| Property tax-M&O Delinquent | 1,404,271 | 74,553 | 1,404,271 | 1,404,271 | - | 100.00% | 42,542 | 1,283,588 | 120,683 | 9.40% | |||||||||
| Property tax-Title Ad Valorem Tax | 2,048,000 | 115,568 | 2,048,000 | 1,753,502 | (294,498) | 85.62% | 228,312 | 2,107,829 | |||||||||||
| Property taxes - Other (Timber, Vehicle, Misc) | 1,153,479 | 104,029 | 1,153,479 | 1,153,479 | - | 100.00% | 28,130 | 1,167,418 | (13,939) | -1.19% | |||||||||
| Real Estate transfer taxes | 50,000 | 6,097 | 50,000 | 88,347 | 38,347 | 176.69% | 8,141 | 75,851 | 12,496 | 16.47% | |||||||||
| Franchise taxes | 350,000 | 19,158 | 350,000 | 328,448 [1] | (21,552) | 93.84% | 114,281 | 398,615 | (70,167) | -17.60% | |||||||||
| Local Option Sales Taxes | 10,084,000 | 1,336,443 | 10,084,000 | 9,848,729 | (235,271) | 97.67% | 972,727 | 10,448,099 | (599,370) | -5.74% | |||||||||
| Alcoholic beverage taxes | 350,000 | 31,298 | 350,000 | 397,288 | 47,288 | 113.51% | 37,894 | 387,484 | 9,804 | 2.53% | |||||||||
| Insurance premium taxes | - | - | - | - | - | N/A | - | - | - | N/A | |||||||||
| Financial institutional licenses | 98,000 | - | 98,000 | 98,180 | 180 | 100.18% | - | 97,519 | 661 | 0.68% | |||||||||
| Penalties, Interest, Fees - Tax Collection | 331,275 | 37,257 | 331,275 | 331,275 | - | 100.00% | 31,416 | 374,417 | (43,142) | -11.52% | |||||||||
| Total - Taxes | 37,180,000 | 17,459,662 | 37,180,000 | 34,953,693 | (2,226,307) | 94.01% | 12,697,776 | 30,562,867 | 4,390,826 | 14.37% | |||||||||
| 32 | LICENSES AND PERMITS | ||||||||||||||||||
| Alcoholic beverage licenses | 64,500 | - | 64,500 | 65,950 | 1,450 | 102.25% | (1,500) | 67,600 | (1,650) | -2.44% | |||||||||
| Zoning/Planning | 32,500 | 2,074 | 32,500 | 12,539 | (19,961) | 38.58% | - | 22,844 | (10,305) | -45.11% | |||||||||
| Land Disturbing Permit | 2,500 | 60 | 2,500 | 9,130 | 6,630 | 365.20% | - | 4,657 | 4,473 | 96.05% | |||||||||
| Raffle, Solicitation, Pawn Shop & Recycler Permits | 1,000 | - | 1,000 | 710 | (290) | 71.00% | 20 | 1,085 | (375) | -34.56% | |||||||||
| Building Permits | 325,000 | 68,466 | 325,000 | 348,189 | 23,189 | 107.14% | 44,548 | 397,365 | (49,176) | -12.38% | |||||||||
| Total - Licenses and permits | 425,500 | 70,600 | 425,500 | 436,518 | 11,018 | 102.59% | 43,068 | 493,551 | (57,033) | -11.56% | |||||||||
| 33 | INTERGOVERNMENTAL REVENUE | ||||||||||||||||||
| Federal/State MPO | 155,500 | - | 155,500 | 22,565 | (132,935) | 14.51% | - | 59,172 | (36,607) | -61.87% | |||||||||
| Federal - Indirect | 255,240 | 72,367 | 255,240 | 169,467 | (85,773) | 66.40% | 32,518 | 148,906 | 20,561 | 13.81% | |||||||||
| Federal - Indirect (SCAAP) | - | - | - | 19,322 | 19,322 | N/A | - | 17,928 | - | 0.00% | |||||||||
| U.S. Treasury (Payment in lieu of property taxes) | 447,000 | - | 447,000 | 472,653 | 25,653 | 105.74% | - | 449,530 | 23,123 | 5.14% | |||||||||
| DW Solid Waste Authority | - | - | - | - | - | N/A | - | - | - | N/A | |||||||||
| Dalton Utilities | - | - | - | - | - | N/A | - | 10,203 | (10,203) | -100.00% | |||||||||
| State Grant - Direct | 795,000 | - | 795,000 | 795,036 | 36 | 100.00% | - | - | 795,036 | N/A | |||||||||
| Other | 112,400 | 19,827 | 112,400 | 33,913 | (78,487) | 30.17% | 5,619 | 16,962 | 16,951 | 99.94% | |||||||||
| Total - Intergovernmental Revenue | 1,765,140 | 92,194 | 1,765,140 | 1,512,956 | (252,184) | 85.71% | 38,137 | 702,701 | 810,255 | 115.31% | |||||||||
| 34 | CHARGES FOR SERVICES | ||||||||||||||||||
| Clerk of Court | 105,000 | 8,367 | 105,000 | 85,998 | (19,002) | 81.90% | 7,144 | 97,269 | (11,271) | -11.59% | |||||||||
| Probate Court | 193,000 | 16,306 | 193,000 | 210,998 | 17,998 | 109.33% | 22,792 | 203,526 | 7,472 | 3.67% | |||||||||
| Magistrate Court | 240,000 | 18,458 | 240,000 | 199,726 | (40,274) | 83.22% | 17,022 | 220,267 | (20,541) | -9.33% | |||||||||
| Bond Administration | 75,000 | 4,880 | 75,000 | 74,820 | (180) | 99.76% | 5,720 | 73,100 | 1,720 | 2.35% | |||||||||
| Recording Fees | 210,000 | 19,228 | 210,000 | 224,097 | 14,097 | 106.71% | 17,974 | 203,548 | 20,549 | 10.10% | |||||||||
| Motor Vehicle Tag Collection Fees | 215,000 | 17,558 | 215,000 | 226,725 | 11,725 | 105.45% | 19,366 | 221,361 | 5,364 | 2.42% | |||||||||
| Board of Elections and Registrar | 30,000 | 31,170 | 30,000 | 32,542 | 2,542 | 108.47% | - | - | 32,542 | N/A | |||||||||
| Commission on Tax Collections | 1,061,060 | 441,431 | 1,061,060 | 944,409 | (116,651) | 89.01% | 467,050 | 921,811 | 22,598 | 2.45% | |||||||||
| Sheriff - Fingerprinting Fees | 4,500 | 21 | 4,500 | 2,683 | (1,817) | 59.62% | 98 | 3,643 | (960) | -26.35% | |||||||||
| City of Dalton | 195,600 | 16,028 | 195,600 | 192,630 | (2,970) | 98.48% | 15,963 | 198,783 | (6,153) | -3.10% | |||||||||
| City of Dalton - Inmate Housing | 80,000 | 5,893 | 80,000 | 72,073 | (7,927) | 90.09% | 4,165 | 83,970 | (11,897) | -14.17% | |||||||||
| State of Georgia - Inmate Housing | 10,000 | 30,420 | 10,000 | 56,205 | 46,205 | 562.05% | - | 28,523 | 27,682 | 97.05% | |||||||||
| City of T. Hill, Varnell, & Cohutta - Inmate Housing | 7,100 | 1,510 | 7,100 | 16,353 | 9,253 | 230.32% | 535 | 9,810 | 6,543 | 66.70% | |||||||||
| Federal - Inmate Housing | 44,000 | 11,120 | 44,000 | 48,298 | 4,298 | 109.77% | 9,114 | 43,294 | |||||||||||
| Jail Construction - Staffing | 160,000 | 12,582 | 160,000 | 171,100 | 11,100 | 106.94% | 12,727 | 160,246 | 10,854 | 6.77% | |||||||||
| Public Works - Driveways/Jobs | 15,000 | 3,575 | 15,000 | 83,550 | 68,550 | 557.00% | 16,330 | 168,093 | (84,543) | -50.30% | |||||||||
| State D.O.T. | - | - | - | - | - | N/A | - | 798,348 | (798,348) | -100.00% | |||||||||
| Animal Control | 5,000 | 430 | 5,000 | 7,386 | 2,386 | 147.72% | 840 | 7,295 | 91 | 1.25% | |||||||||
| Clerk of Superior Court | 23,000 | 1,827 | 23,000 | 22,352 | (648) | 97.18% | 1,873 | 21,704 | 648 | 2.99% | |||||||||
| Recreation Activity Fees | 159,500 | (3,344) | 159,500 | 147,973 | (11,527) | 92.77% | 270 | 149,574 | (1,601) | -1.07% | |||||||||
| Other | 172,750 | 16,103 | 172,750 | 152,675 | (20,075) | 88.38% | 3,325 | 175,927 | (23,252) | -13.22% | |||||||||
| Total - Charges for services | 3,005,510 | 653,563 | 3,005,510 | 2,972,593 | (32,917) | 98.90% | 622,308 | 3,790,092 | (817,499) | -21.57% | |||||||||
| 35 | FINES AND FORFEITURES | ||||||||||||||||||
| Clerk of Superior Court | 350,000 | 24,754 | 350,000 | 476,096 | 126,096 | 136.03% | 33,328 | 400,899 | 75,197 | 18.76% | |||||||||
| Magistrate Court | 55,000 | 21,722 | 55,000 | 102,186 | 47,186 | 185.79% | 5,778 | 67,762 | 34,424 | 50.80% | |||||||||
| Probate Court | 595,000 | 49,083 | 595,000 | 687,055 | 92,055 | 115.47% | 48,082 | 570,761 | 116,294 | 20.38% | |||||||||
| Juvenile Court | 20,000 | 403 | 20,000 | 8,197 | (11,803) | 40.99% | (7,420) | 8,534 | (337) | -3.95% | |||||||||
| Total - Fines and forfeitures | 1,020,000 | 95,962 | 1,020,000 | 1,273,534 | 253,534 | 124.86% | 79,768 | 1,047,956 | 225,578 | 21.53% | |||||||||
| 36 | INVESTMENT INCOME | ||||||||||||||||||
| Interest | 3,000 | 1,164 | 3,000 | 4,026 | 1,026 | 134.20% | 190 | 3,438 | 588 | 17.10% | |||||||||
| Total - Investment income | 3,000 | 1,164 | 3,000 | 4,026 | 1,026 | 134.20% | 190 | 3,438 | 588 | 17.10% | |||||||||
| 37 | CONTRIBUTIONS - PRIVATE SOURCES | ||||||||||||||||||
| Contributions - Private | - | - | - | 3,650 | 3,650 | N/A | 2,500 | 6,000 | (2,350) | -39.17% | |||||||||
| Contributions - Miracle Field | - | - | - | - | - | N/A | - | - | - | N/A | |||||||||
| Contributions - Furloughs | - | - | - | - | - | N/A | - | - | - | N/A | |||||||||
| Total - Contributions - Private Sources | - | - | - | 3,650 | 3,650 | N/A | 2,500 | 6,000 | (2,350) | -39.17% | |||||||||
| 38 | MISCELLANEOUS REVENUE | ||||||||||||||||||
| Contributions - Friends of Greenhouse | - | - | - | - | - | N/A | - | - | - | N/A | |||||||||
| Rent U.S. Government | 5,000 | 455 | 5,000 | 5,460 | 460 | 109.20% | 455 | 5,460 | - | 0.00% | |||||||||
| W.C. Board of Education | 190,000 | 21,594 | 190,000 | 229,145 | 39,145 | 120.60% | - | 192,366 | 36,779 | 19.12% | |||||||||
| Murray County Board of Comm. | 297,150 | 8,213 | 297,150 | 229,226 | (67,924) | 77.14% | - | 236,002 | (6,776) | -2.87% | |||||||||
| State of Georgia - Other | 133,400 | - | 133,400 | 147,710 | 14,310 | 110.73% | - | 160,276 | (12,566) | -7.84% | |||||||||
| Other Not Classified | 247,400 | 48,112 | 247,400 | 310,012 | 62,612 | 125.31% | 34,790 | 263,342 | 46,670 | 17.72% | |||||||||
| Total - Miscellaneous Revenue | 872,950 | 78,374 | 872,950 | 921,553 | 48,603 | 105.57% | 35,245 | 857,446 | 64,107 | 7.48% | |||||||||
| 39 | OTHER FINANCING SOURCES | ||||||||||||||||||
| Sale of General Fixed Assets | 430,000 | (13) | 430,000 | 21,487 | (408,513) | 5.00% | - | 76,267 | (54,780) | -71.83% | |||||||||
| Operating Transfer In | 60,200 | - | 60,200 | - | (60,200) | 0.00% | - | - | - | N/A | |||||||||
| Total - Other Financing Sources | 490,200 | (13) | 490,200 | 21,487 | (468,713) | 4.38% | - | 76,267 | (54,780) | -71.83% | |||||||||
| TOTAL REVENUES | $ 44,762,300 | $ 18,451,506 | $ 44,762,300 | $ 42,100,010 | $ (2,662,290) | 94.05% | $ 13,518,992 | $ 37,540,318 | $ 4,559,692 | 12.15% | |||||||||