| Whitfield County, Georgia | |||||||||||||||||||
| General Fund Schedule of Revenues - Unaudited | |||||||||||||||||||
| Year to Date Totals as of February 28, 2017 | |||||||||||||||||||
| With Comparative Totals for 2016 | |||||||||||||||||||
| 2017 | 2016 | ||||||||||||||||||
| Variance | |||||||||||||||||||
| Amended | Current | Year to Date | Year to Date | Favorable | Percentage | Current | Year to Date | ||||||||||||
| Budget | Month | Projected | Actual | (Unfavorable) | Collected | Month | Actual | 17 vs 16 | |||||||||||
| 31 | TAXES | ||||||||||||||||||
| Property taxes - M&O | $ 24,365,222 | $ - | $ - | 0.00% | $ - | $ - | $ - | N/A | |||||||||||
| Property tax-M&O Delinquent | - | - | - | N/A | - | - | - | N/A | |||||||||||
| Property tax-Title Ad Valorem Tax | 1,845,000 | 137,017 | 287,500 [1] | 302,018 | 14,518 | 16.37% | 138,018 | 304,952 | |||||||||||
| Property taxes - Other (Timber, Vehicle, Misc) | 276,043 | 113,198 | 276,043 | 276,043 | - | 100.00% | 117,147 | 248,154 | 27,889 | 11.24% | |||||||||
| Real Estate transfer taxes | 70,000 | 9,424 | 11,667 | 14,237 | 2,570 | 20.34% | 5,016 | 8,973 | 5,264 | 58.66% | |||||||||
| Franchise taxes | 390,000 | - | - | 0.00% | - | - | - | N/A | |||||||||||
| Local Option Sales Taxes | 9,712,000 | 758,591 | 1,618,667 | 1,518,003 | (100,664) | 15.63% | 822,006 | 1,644,737 | (126,734) | -7.71% | |||||||||
| Alcoholic beverage taxes | 350,000 | 27,773 | 58,333 | 57,204 | (1,129) | 16.34% | 26,400 | 52,767 | 4,437 | 8.41% | |||||||||
| Insurance premium taxes | - | - | - | N/A | - | - | - | N/A | |||||||||||
| Financial institutional licenses | 98,000 | 29,905 | 29,905 [2] | 29,905 | - | 30.52% | 38,615 | 38,615 | (8,710) | -22.56% | |||||||||
| Penalties, Interest, Fees - Tax Collection | 6,735 | 3,794 | 6,735 | 6,735 | - | 100.00% | 5,977 | 10,224 | (3,489) | -34.13% | |||||||||
| Total - Taxes | 37,113,000 | 1,079,702 | 2,288,850 | 2,204,145 | (84,705) | 5.94% | 1,153,179 | 2,308,422 | (104,277) | -4.52% | |||||||||
| 32 | LICENSES AND PERMITS | ||||||||||||||||||
| Alcoholic beverage licenses | 64,500 | 750 | 64,500 [3] | 63,000 | (1,500) | 97.67% | - | 63,750 | (750) | -1.18% | |||||||||
| Zoning/Planning | 22,000 | 250 | 3,667 | 3,712 | 45 | 16.87% | 2,250 | 3,480 | 232 | 6.67% | |||||||||
| Land Disturbing Permit | 5,000 | 1,233 | 833 | 3,060 | 2,227 | 61.20% | 1,562 | 1,994 | 1,066 | 53.46% | |||||||||
| Raffle, Solicitation, Pawn Shop & Recycler Permits | 1,000 | 167 | 1,100 | 933 | 110.00% | 90 | 185 | 915 | 494.59% | ||||||||||
| Building Permits | 325,000 | 32,255 | 54,167 | 42,929 | (11,238) | 13.21% | 38,158 | 41,517 | 1,412 | 3.40% | |||||||||
| Total - Licenses and permits | 417,500 | 34,488 | 123,333 | 113,801 | (9,532) | 27.26% | 42,060 | 110,926 | 2,875 | 2.59% | |||||||||
| 33 | INTERGOVERNMENTAL REVENUE | ||||||||||||||||||
| Federal/State MPO | 162,500 | - | - | 0.00% | - | - | - | N/A | |||||||||||
| Federal - Indirect | 348,000 | - | - | 0.00% | - | - | - | N/A | |||||||||||
| Federal - Indirect (SCAAP) | - | - | - | N/A | - | - | - | 0.00% | |||||||||||
| U.S. Treasury (Payment in lieu of property taxes) | 461,000 | 115,250 [4] | 115,314 | 64 | 25.01% | - | 110,659 | 4,655 | 4.21% | ||||||||||
| DW Solid Waste Authority | - | - | - | N/A | - | - | - | N/A | |||||||||||
| Dalton Utilities | - | - | - | N/A | - | - | - | N/A | |||||||||||
| State Grant - Direct | 1,035,915 | 1,035,915 | 1,035,915 [5] | 1,035,915 | - | 100.00% | - | 795,036 | 240,879 | 30.30% | |||||||||
| Other | 210,600 | - | - | 0.00% | - | - | - | N/A | |||||||||||
| Total - Intergovernmental Revenue | 2,218,015 | 1,035,915 | 1,151,165 | 1,151,229 | 64 | 51.90% | - | 905,695 | 245,534 | 27.11% | |||||||||
| 34 | CHARGES FOR SERVICES | ||||||||||||||||||
| Clerk of Court | 90,000 | 8,452 | 15,000 | 14,174 | (826) | 15.75% | 6,705 | 13,747 | 427 | 3.11% | |||||||||
| Probate Court | 203,000 | 17,760 | 33,833 | 37,776 | 3,943 | 18.61% | 18,824 | 38,728 | (952) | -2.46% | |||||||||
| Magistrate Court | 200,000 | 16,945 | 33,333 | 31,409 | (1,924) | 15.70% | 13,723 | 31,193 | 216 | 0.69% | |||||||||
| Bond Administration | 75,000 | 6,040 | 12,500 | 12,660 | 160 | 16.88% | 6,520 | 11,940 | 720 | 6.03% | |||||||||
| Recording Fees | 210,000 | 14,544 | 35,000 | 31,504 | (3,496) | 15.00% | 16,095 | 30,214 | 1,290 | 4.27% | |||||||||
| Motor Vehicle Tag Collection Fees | 215,000 | 19,614 | 35,833 | 38,792 | 2,959 | 18.04% | 22,796 | 40,991 | (2,199) | -5.36% | |||||||||
| Board of Elections and Registrar | - | - | - | N/A | - | - | - | N/A | |||||||||||
| Commission on Tax Collections | 1,265,904 | 23,124 | 48,647 [6] | 48,647 | - | 3.84% | 24,395 | 49,755 | (1,108) | -2.23% | |||||||||
| Sheriff - Fingerprinting Fees | 3,500 | 505 | 583 | 765 | 182 | 21.86% | 160 | 325 | 440 | 135.38% | |||||||||
| City of Dalton | 199,200 | 16,088 | 33,200 | 32,212 | (988) | 16.17% | 16,078 | 32,052 | 160 | 0.50% | |||||||||
| City of Dalton - Inmate Housing | 80,000 | 5,660 | 13,333 | 12,815 | (518) | 16.02% | 9,570 | 9,680 | 3,135 | 32.39% | |||||||||
| State of Georgia - Inmate Housing | 20,000 | 7,560 | 3,333 | 7,890 | 4,557 | 39.45% | 3,300 | 4,200 | 3,690 | 87.86% | |||||||||
| City of T. Hill, Varnell, & Cohutta - Inmate Housing | 9,500 | 545 | 1,583 | 1,478 | (105) | 15.56% | 840 | 2,508 | (1,030) | -41.07% | |||||||||
| Federal - Inmate Housing | 44,000 | 7,333 | 4,347 | (2,986) | 9.88% | 4,121 | 4,121 | ||||||||||||
| Jail Construction - Staffing | 160,000 | 13,575 | 26,667 | 28,067 | 1,400 | 17.54% | 16,099 | 28,274 | (207) | -0.73% | |||||||||
| Public Works - Driveways/Jobs | 15,000 | 4,390 | 2,500 | 7,265 | 4,765 | 48.43% | 2,480 | 2,480 | 4,785 | 192.94% | |||||||||
| State D.O.T. | - | - | - | N/A | - | - | - | N/A | |||||||||||
| Animal Control | 6,000 | 1,085 | 1,000 | 1,575 | 575 | 26.25% | 674 | 1,324 | 251 | 18.96% | |||||||||
| Clerk of Superior Court | 22,000 | 1,737 | 3,667 | 3,515 | (152) | 15.98% | 1,881 | 3,590 | (75) | -2.09% | |||||||||
| Recreation Activity Fees | 134,000 | 19,264 | 22,333 | 19,709 | (2,624) | 14.71% | 23,683 | 25,078 | (5,369) | -21.41% | |||||||||
| Other | 164,100 | 16,954 | 27,350 | 28,921 | 1,571 | 17.62% | 18,935 | 31,816 | (2,895) | -9.10% | |||||||||
| Total - Charges for services | 3,116,204 | 193,842 | 357,030 | 363,521 | 6,491 | 11.67% | 206,879 | 362,016 | 1,505 | 0.42% | |||||||||
| 35 | FINES AND FORFEITURES | ||||||||||||||||||
| Clerk of Superior Court | 410,000 | 101,688 | 68,333 | 258,028 | 189,695 | 62.93% | 42,757 | 74,397 | 183,631 | 246.83% | |||||||||
| Magistrate Court | 68,000 | 8,175 | 11,333 | 17,156 | 5,823 | 25.23% | 5,815 | 12,939 | 4,217 | 32.59% | |||||||||
| Probate Court | 595,000 | 60,710 | 99,167 | 132,952 | 33,785 | 22.34% | 44,329 | 87,243 | 45,709 | 52.39% | |||||||||
| Juvenile Court | 9,000 | 196 | 1,500 | 1,292 | (208) | 14.36% | 996 | 1,152 | 140 | 12.15% | |||||||||
| Total - Fines and forfeitures | 1,082,000 | 170,769 | 180,333 | 409,428 | 229,095 | 37.84% | 93,897 | 175,731 | 233,697 | 132.99% | |||||||||
| 36 | INVESTMENT INCOME | ||||||||||||||||||
| Interest | 3,000 | 597 | 500 | 638 | 138 | 21.27% | 512 | 776 | (138) | -17.78% | |||||||||
| Total - Investment income | 3,000 | 597 | 500 | 638 | 138 | 21.27% | 512 | 776 | (138) | -17.78% | |||||||||
| 37 | CONTRIBUTIONS - PRIVATE SOURCES | ||||||||||||||||||
| Contributions - Private | 3,500 | 3,500 [7] | 3,375 | (125) | 96.43% | - | - | 3,375 | N/A | ||||||||||
| Contributions - Miracle Field | - | - | - | N/A | - | - | - | N/A | |||||||||||
| Contributions - Furloughs | - | - | - | N/A | - | - | - | N/A | |||||||||||
| Total - Contributions - Private Sources | 3,500 | - | 3,500 | 3,375 | (125) | 96.43% | - | - | 3,375 | N/A | |||||||||
| 38 | MISCELLANEOUS REVENUE | ||||||||||||||||||
| Contributions - Friends of Greenhouse | - | - | - | N/A | - | - | - | N/A | |||||||||||
| Rent U.S. Government | 5,000 | 455 | 833 | 910 | 77 | 18.20% | 910 | 910 | - | 0.00% | |||||||||
| W.C. Board of Education | 190,000 | 22,600 | 31,667 | 47,740 | 16,073 | 25.13% | 21,817 | 46,774 | 966 | 2.07% | |||||||||
| Murray County Board of Comm. | 305,500 | 15,898 | 50,917 | 15,898 | (35,019) | 5.20% | 13,762 | 13,762 | 2,136 | 15.52% | |||||||||
| State of Georgia - Other | 128,400 | 22,100 [8] | 22,109 | 9 | 17.22% | 21,177 | 43,286 | (21,177) | -48.92% | ||||||||||
| Other Not Classified | 257,000 | 19,731 | 42,833 | 63,892 | 21,059 | 24.86% | 29,308 | 44,105 | 19,787 | 44.86% | |||||||||
| Total - Miscellaneous Revenue | 885,900 | 58,684 | 148,350 | 150,549 | 2,199 | 16.99% | 86,974 | 148,837 | 1,712 | 1.15% | |||||||||
| 39 | OTHER FINANCING SOURCES | ||||||||||||||||||
| Sale of General Fixed Assets | 630,000 | 300 [9] | 300 | - | 0.05% | 9,831 | 9,831 | (9,531) | -96.95% | ||||||||||
| Operating Transfer In | 65,800 | - [10] | - | 0.00% | - | - | - | N/A | |||||||||||
| Total - Other Financing Sources | 695,800 | - | 300 | 300 | - | 0.04% | 9,831 | 9,831 | (9,531) | -96.95% | |||||||||
| TOTAL REVENUES | $ 45,534,919 | $ 2,573,997 | $ 4,253,362 | $ 4,396,986 | $ 143,624 | 9.66% | $ 1,593,332 | $ 4,022,234 | $ 374,752 | 9.32% | |||||||||