| Whitfield County, Georgia | |||||||||||||||||||
| General Fund Schedule of Revenues - Unaudited | |||||||||||||||||||
| Year to Date Totals as of July 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 | $ 15,990,248 | $ - | $ - | $ - | $ - | 0.00% | $ - | $ - | $ - | N/A | |||||||||
| Property tax-M&O Delinquent | 1,231,361 | 36,276 | 1,231,361 | 1,231,361 | - | 100.00% | 76,477 | 1,062,806 | 168,555 | 15.86% | |||||||||
| Property tax-Title Ad Valorem Tax | 2,048,000 | 115,109 | 1,248,000 [1] | 1,130,670 | (117,330) | 55.21% | 181,283 | 1,244,190 | |||||||||||
| Property taxes - Other (Timber, Vehicle, Misc) | 685,062 | 70,962 | 685,062 | 685,062 | - | 100.00% | 138,577 | 760,434 | (75,372) | -9.91% | |||||||||
| Real Estate transfer taxes | 50,000 | 10,226 | 29,167 | 51,024 | 21,857 | 102.05% | 6,637 | 45,005 | 6,019 | 13.37% | |||||||||
| Franchise taxes | 350,000 | 118,075 | 175,000 [2] | 215,287 | 40,287 | 61.51% | 109,466 | 195,514 | 19,773 | 10.11% | |||||||||
| Local Option Sales Taxes | 10,084,000 | 800,036 | 5,882,333 | 5,762,354 | (119,979) | 57.14% | 851,698 | 6,017,524 | (255,170) | -4.24% | |||||||||
| Alcoholic beverage taxes | 350,000 | 32,588 | 204,167 | 227,847 | 23,680 | 65.10% | 36,085 | 219,380 | 8,467 | 3.86% | |||||||||
| 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 | 193,329 | 18,359 | 193,329 | 193,329 | - | 100.00% | 31,377 | 239,333 | (46,004) | -19.22% | |||||||||
| Total - Taxes | 31,080,000 | 1,201,631 | 9,746,599 | 9,595,114 | (151,485) | 30.87% | 1,431,600 | 9,881,704 | (286,590) | -2.90% | |||||||||
| 32 | LICENSES AND PERMITS | ||||||||||||||||||
| Alcoholic beverage licenses | 64,500 | 475 | 64,500 | 64,625 | 125 | 100.19% | 5,350 | 68,750 | (4,125) | -6.00% | |||||||||
| Zoning/Planning | 32,500 | 250 | 18,958 | 9,714 | (9,244) | 29.89% | 874 | 15,005 | (5,291) | -35.26% | |||||||||
| Land Disturbing Permit | 2,500 | 1,038 | 1,458 | 8,063 | 6,605 | 322.52% | 946 | 4,227 | 3,836 | 90.75% | |||||||||
| Raffle, Solicitation, Pawn Shop & Recycler Permits | 1,000 | 240 | 583 | 550 | (33) | 55.00% | 40 | 765 | (215) | -28.10% | |||||||||
| Building Permits | 325,000 | 27,092 | 189,583 | 156,786 | (32,797) | 48.24% | 33,669 | 254,884 | (98,098) | -38.49% | |||||||||
| Total - Licenses and permits | 425,500 | 29,095 | 275,083 | 239,738 | (35,345) | 56.34% | 40,879 | 343,631 | (103,893) | -30.23% | |||||||||
| 33 | INTERGOVERNMENTAL REVENUE | ||||||||||||||||||
| Federal/State MPO | 155,500 | - | 11,669 | 11,669 | - | 7.50% | 2,417 | 16,073 | (4,404) | -27.40% | |||||||||
| Federal - Indirect | 236,700 | 14,273 | 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 | 110,659 | 339,000 [3] | 353,036 | 14,036 | 78.98% | 105,226 | 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% | - | 39,345 | (27,759) | -70.55% | |||||||||
| Total - Intergovernmental Revenue | 1,746,600 | 124,932 | 1,207,635 | 1,221,707 | 14,072 | 69.95% | 107,643 | 389,567 | 832,140 | 213.61% | |||||||||
| 34 | CHARGES FOR SERVICES | ||||||||||||||||||
| Clerk of Court | 105,000 | 7,294 | 61,250 | 47,452 | (13,798) | 45.19% | 8,437 | 60,550 | (13,098) | -21.63% | |||||||||
| Probate Court | 193,000 | 16,219 | 112,583 | 134,060 | 21,477 | 69.46% | 17,364 | 115,041 | 19,019 | 16.53% | |||||||||
| Magistrate Court | 240,000 | 14,051 | 140,000 | 109,355 | (30,645) | 45.56% | 20,257 | 141,494 | (32,139) | -22.71% | |||||||||
| Bond Administration | 75,000 | 6,460 | 43,750 | 45,000 | 1,250 | 60.00% | 6,420 | 43,200 | 1,800 | 4.17% | |||||||||
| Recording Fees | 210,000 | 17,376 | 122,500 | 130,862 | 8,362 | 62.32% | 19,299 | 124,794 | 6,068 | 4.86% | |||||||||
| Motor Vehicle Tag Collection Fees | 215,000 | 18,457 | 125,417 | 134,241 | 8,824 | 62.44% | 19,579 | 128,509 | 5,732 | 4.46% | |||||||||
| Board of Elections and Registrar | 30,000 | - | 2,509 | 2,509 | - | 8.36% | - | - | 2,509 | N/A | |||||||||
| Commission on Tax Collections | 1,061,060 | 21,401 | 248,304 | 248,304 | - | 23.40% | 32,362 | 226,537 | 21,767 | 9.61% | |||||||||
| Sheriff - Fingerprinting Fees | 4,500 | 210 | 2,625 | 1,490 | (1,135) | 33.11% | 495 | 2,111 | (621) | -29.42% | |||||||||
| City of Dalton | 195,600 | 16,003 | 114,100 | 112,503 | (1,597) | 57.52% | 1,515 | 83,577 | 28,926 | 34.61% | |||||||||
| City of Dalton - Inmate Housing | 80,000 | 6,105 | 46,667 | 43,390 | (3,277) | 54.24% | 10,638 | 55,410 | (12,020) | -21.69% | |||||||||
| State of Georgia - Inmate Housing | 10,000 | - | 5,833 | 25,785 | 19,952 | 257.85% | - | 16,268 | 9,517 | 58.50% | |||||||||
| City of T. Hill, Varnell, & Cohutta - Inmate Housing | 7,100 | 2,183 | 4,142 | 9,788 | 5,646 | 137.86% | 355 | 4,210 | 5,578 | 132.49% | |||||||||
| Federal - Inmate Housing | 44,000 | 4,277 | 25,667 | 24,962 | (705) | 56.73% | - | 19,828 | |||||||||||
| Jail Construction - Staffing | 160,000 | 12,507 | 93,333 | 105,173 | 11,840 | 65.73% | 14,944 | 95,547 | 9,626 | 10.07% | |||||||||
| Public Works - Driveways/Jobs | 15,000 | 19,120 | 8,750 | 43,400 | 34,650 | 289.33% | 880 | 10,760 | 32,640 | 303.35% | |||||||||
| State D.O.T. | - | - | - | - | N/A | - | 798,348 | (798,348) | -100.00% | ||||||||||
| Animal Control | 5,000 | 723 | 2,917 | 4,982 | 2,065 | 99.64% | 650 | 3,540 | 1,442 | 40.73% | |||||||||
| Clerk of Superior Court | 23,000 | 1,854 | 13,417 | 13,036 | (381) | 56.68% | 1,870 | 12,556 | 480 | 3.82% | |||||||||
| Recreation Activity Fees | 159,500 | 9,522 | 93,042 | 85,393 | (7,649) | 53.54% | 20,900 | 94,977 | (9,584) | -10.09% | |||||||||
| Other | 172,750 | 11,585 | 100,771 | 84,941 | (15,830) | 49.17% | 24,616 | 112,261 | (27,320) | -24.34% | |||||||||
| Total - Charges for services | 3,005,510 | 185,347 | 1,367,576 | 1,406,626 | 39,050 | 46.80% | 200,581 | 2,149,518 | (742,892) | -34.56% | |||||||||
| 35 | FINES AND FORFEITURES | ||||||||||||||||||
| Clerk of Superior Court | 350,000 | 106,253 | 204,167 | 335,083 | 130,916 | 95.74% | 45,962 | 234,103 | 100,980 | 43.13% | |||||||||
| Magistrate Court | 55,000 | 7,376 | 32,083 | 52,977 | 20,894 | 96.32% | 8,355 | 37,165 | 15,812 | 42.55% | |||||||||
| Probate Court | 595,000 | 58,780 | 347,083 | 382,495 | 35,412 | 64.28% | 52,826 | 315,877 | 66,618 | 21.09% | |||||||||
| Juvenile Court | 20,000 | 2,147 | 11,667 | 5,108 | (6,559) | 25.54% | 1,622 | 14,504 | (9,396) | -64.78% | |||||||||
| Total - Fines and forfeitures | 1,020,000 | 174,556 | 595,000 | 775,663 | 180,663 | 76.05% | 108,765 | 601,649 | 174,014 | 28.92% | |||||||||
| 36 | INVESTMENT INCOME | ||||||||||||||||||
| Interest | 3,000 | 199 | 1,750 | 2,329 | 579 | 77.63% | 160 | 2,982 | (653) | -21.90% | |||||||||
| Total - Investment income | 3,000 | 199 | 1,750 | 2,329 | 579 | 77.63% | 160 | 2,982 | (653) | -21.90% | |||||||||
| 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 | 910 | 2,917 | 3,185 | 268 | 63.70% | 455 | 3,185 | - | 0.00% | |||||||||
| W.C. Board of Education | 190,000 | 6,430 | 110,833 | 125,639 | 14,806 | 66.13% | 7,500 | 95,175 | 30,464 | 32.01% | |||||||||
| Murray County Board of Comm. | 297,150 | 32,641 | 173,338 | 133,829 | (39,509) | 45.04% | 25,739 | 146,770 | (12,941) | -8.82% | |||||||||
| State of Georgia - Other | 133,400 | 22,109 | 76,300 [4] | 87,503 | 11,203 | 65.59% | 22,109 | 101,171 | (13,668) | -13.51% | |||||||||
| Other Not Classified | 243,000 | 27,713 | 141,750 | 181,560 | 39,810 | 74.72% | 33,499 | 149,730 | 31,830 | 21.26% | |||||||||
| Total - Miscellaneous Revenue | 868,550 | 89,803 | 505,138 | 531,716 | 26,579 | 61.22% | 89,302 | 496,031 | 35,685 | 7.19% | |||||||||
| 39 | OTHER FINANCING SOURCES | ||||||||||||||||||
| Sale of General Fixed Assets | 430,000 | - | 21,499 [5] | 21,499 | - | 5.00% | 80,113 | 81,713 | (60,214) | -73.69% | |||||||||
| Operating Transfer In | 60,200 | - | - | - | - | 0.00% | - | - | - | N/A | |||||||||
| Total - Other Financing Sources | 490,200 | - | 21,499 | 21,499 | - | 4.39% | 80,113 | 81,713 | (60,214) | -73.69% | |||||||||
| TOTAL REVENUES | $ 38,639,360 | $ 1,805,563 | $ 13,720,279 | $ 13,797,892 | $ 77,613 | 35.71% | $ 2,059,043 | $ 13,950,295 | $ (152,403) | -1.09% | |||||||||