| Whitfield County, Georgia | |||||||||||||||||||
| General Fund Schedule of Revenues - Unaudited | |||||||||||||||||||
| Year to Date Totals as of July 31, 2018 | |||||||||||||||||||
| With Comparative Totals for 2017 | |||||||||||||||||||
| 2018 | 2017 | ||||||||||||||||||
| Variance | |||||||||||||||||||
| Amended | Current | Year to Date | Year to Date | Favorable | Percentage | Current | Year to Date | ||||||||||||
| Budget | Month | Projected | Actual | (Unfavorable) | Collected | Month | Actual | 18 vs 17 | |||||||||||
| 31 | TAXES | ||||||||||||||||||
| Property taxes - M&O | $ 23,556,819 | $ - | $ - | 0.00% | $ - | N/A | |||||||||||||
| Property tax-M&O Delinquent | 822,595 | 59,122 | 822,595 | 822,595 | - | 100.00% | 52,157 | 1,445,437 | (622,842) | -43.09% | |||||||||
| Property tax-Title Ad Valorem Tax | 1,950,000 | 171,043 | 1,200,000 [1] | 1,502,047 | 302,047 | 77.03% | 153,465 | 1,317,446 | |||||||||||
| Property taxes - Other (Timber, Vehicle, Misc) | 783,849 | 114,538 | 783,849 | 783,849 | - | 100.00% | 93,847 | 858,523 | (74,674) | -8.70% | |||||||||
| Real Estate transfer taxes | 100,000 | 14,384 | 58,333 | 75,594 | 17,261 | 75.59% | 7,686 | 62,754 | 12,840 | 20.46% | |||||||||
| Franchise taxes | 425,000 | 120,947 | 212,500 [2] | 214,690 | 2,190 | 50.52% | 115,428 | 211,003 | 3,687 | 1.75% | |||||||||
| Local Option Sales Taxes | 9,793,000 | 867,678 | 5,712,583 | 5,940,324 | 227,741 | 60.66% | 838,602 | 5,712,596 | 227,728 | 3.99% | |||||||||
| Alcoholic beverage taxes | 400,000 | 35,994 | 233,333 | 235,441 | 2,108 | 58.86% | 32,578 | 235,801 | (360) | -0.15% | |||||||||
| Insurance premium taxes | - | - | - | N/A | - | N/A | |||||||||||||
| Financial institutional licenses | 98,000 | 98,000 [3] | 110,372 | 12,372 | 112.62% | 104,677 | 5,695 | 5.44% | |||||||||||
| Penalties, Interest, Fees - Tax Collection | 222,737 | 29,012 | 222,737 | 222,737 | - | 100.00% | 22,405 | 184,004 | 38,733 | 21.05% | |||||||||
| Total - Taxes | 38,152,000 | 1,412,718 | 9,343,931 | 9,907,649 | 563,718 | 25.97% | 1,316,168 | 10,132,241 | (224,592) | -2.22% | |||||||||
| 32 | LICENSES AND PERMITS | ||||||||||||||||||
| Alcoholic beverage licenses | 64,500 | 1,500 | 64,500 [4] | 66,900 | 2,400 | 103.72% | 475 | 66,125 | 775 | 1.17% | |||||||||
| Zoning/Planning | 22,500 | 1,166 | 13,125 | 10,902 | (2,223) | 48.45% | 250 | 10,508 | 394 | 3.75% | |||||||||
| Land Disturbing Permit | 5,000 | 2,240 | 2,917 | 9,818 | 6,901 | 196.36% | 4,163 | 11,038 | (1,220) | -11.05% | |||||||||
| Raffle, Solicitation, Pawn Shop & Recycler Permits | 1,000 | 200 | 583 | 1,450 | 867 | 145.00% | 400 | 1,600 | (150) | -9.38% | |||||||||
| Building Permits | 375,000 | 27,032 | 218,750 | 341,616 | 122,866 | 91.10% | 30,754 | 248,660 | 92,956 | 37.38% | |||||||||
| Total - Licenses and permits | 468,000 | 32,138 | 299,875 | 430,686 | 130,811 | 92.03% | 36,042 | 337,931 | 92,755 | 27.45% | |||||||||
| 33 | INTERGOVERNMENTAL REVENUE | ||||||||||||||||||
| Federal/State MPO | 130,800 | 14,371 | 14,371 | - | 10.99% | 9,045 | 5,326 | 58.88% | |||||||||||
| Federal - Indirect | 348,000 | 18,603 | 83,873 | 83,873 | - | 24.10% | 67,073 | 16,800 | 25.05% | ||||||||||
| Federal - Indirect (SCAAP) | - | - | - | N/A | - | N/A | |||||||||||||
| U.S. Treasury (Payment in lieu of property taxes) | 480,000 | 106,459 | 365,000 [5] | 350,320 [6] | (14,680) | 72.98% | 115,314 | 368,782 | (18,462) | -5.01% | |||||||||
| DW Solid Waste Authority | - | - | - | N/A | - | N/A | |||||||||||||
| Dalton Utilities | - | - | - | N/A | - | N/A | |||||||||||||
| State Grant - Direct | 1,109,857 | 1,109,857 [7] | 1,109,858 | 1 | 100.00% | 1,035,915 | 73,943 | 7.14% | |||||||||||
| Other | 1,336,000 | 1,103,712 | 1,103,712 | - | 82.61% | 5,338 | 12,842 | 1,090,870 | 8494.55% | ||||||||||
| Total - Intergovernmental Revenue | 3,404,657 | 125,062 | 2,676,813 | 2,662,134 | (14,679) | 78.19% | 120,652 | 1,493,657 | 1,168,477 | 78.23% | |||||||||
| 34 | CHARGES FOR SERVICES | ||||||||||||||||||
| Clerk of Court | 95,000 | 7,324 | 55,417 | 55,861 | 444 | 58.80% | 7,049 | 57,272 | (1,411) | -2.46% | |||||||||
| Probate Court | 205,000 | 13,208 | 119,583 | 116,762 | (2,821) | 56.96% | 18,045 | 125,570 | (8,808) | -7.01% | |||||||||
| Magistrate Court | 200,000 | 18,728 | 116,667 | 131,590 | 14,923 | 65.80% | 14,434 | 113,364 | 18,226 | 16.08% | |||||||||
| Bond Administration | 74,000 | 6,020 | 43,167 | 38,680 | (4,487) | 52.27% | 6,180 | 42,840 | (4,160) | -9.71% | |||||||||
| Recording Fees | 210,000 | 17,193 | 122,500 | 120,889 | (1,611) | 57.57% | 17,619 | 125,507 | (4,618) | -3.68% | |||||||||
| Motor Vehicle Tag Collection Fees | 230,000 | 19,399 | 134,167 | 132,870 | (1,297) | 57.77% | 18,949 | 135,310 | (2,440) | -1.80% | |||||||||
| Board of Elections and Registrar | 800 | 467 | 432 | (35) | 54.00% | 19,614 | (19,182) | -97.80% | |||||||||||
| Commission on Tax Collections | 1,110,800 | 22,122 | 256,372 [8] | 256,372 | - | 23.08% | 23,002 | 268,906 | (12,534) | -4.66% | |||||||||
| Sheriff - Fingerprinting Fees | 3,500 | 131 | 2,042 | 852 | (1,190) | 24.34% | 96 | 1,126 | (274) | -24.33% | |||||||||
| City of Dalton | 182,600 | 14,583 | 106,517 | 105,268 | (1,249) | 57.65% | 15,583 | 112,223 | (6,955) | -6.20% | |||||||||
| City of Dalton - Inmate Housing | 77,500 | 9,699 | 45,208 | 76,886 | 31,678 | 99.21% | 5,800 | 44,998 | 31,888 | 70.87% | |||||||||
| State of Georgia - Inmate Housing | 30,000 | 3,075 | 17,500 | 22,585 | 5,085 | 75.28% | 4,065 | 18,990 | 3,595 | 18.93% | |||||||||
| City of T. Hill, Varnell, & Cohutta - Inmate Housing | 9,500 | 1,827 | 5,542 | 11,124 | 5,582 | 117.09% | 1,613 | 7,185 | 3,939 | 54.82% | |||||||||
| Federal - Inmate Housing | 50,000 | 2,585 | 29,167 | 28,794 | (373) | 57.59% | 26,343 | 2,451 | 9.30% | ||||||||||
| Jail Construction - Staffing | 160,000 | 10,613 | 93,333 | 84,059 | (9,274) | 52.54% | 14,807 | 101,907 | (17,848) | -17.51% | |||||||||
| Public Works - Driveways/Jobs | 75,000 | (1,217) | 43,750 | 59,455 | 15,705 | 79.27% | 3,005 | 37,710 | 21,745 | 57.66% | |||||||||
| State D.O.T. | - | - | N/A | - | N/A | ||||||||||||||
| Animal Control | 4,500 | 995 | 2,625 | 8,575 | 5,950 | 190.56% | 765 | 3,847 | 4,728 | 122.90% | |||||||||
| Clerk of Superior Court | 22,000 | 1,656 | 12,833 | 11,760 | (1,073) | 53.45% | 1,792 | 12,819 | (1,059) | -8.26% | |||||||||
| Recreation Activity Fees | 140,500 | 14,336 | 81,958 | 107,106 | 25,148 | 76.23% | 4,533 | 80,050 | 27,056 | 33.80% | |||||||||
| Other | 175,900 | 8,869 | 102,608 | 67,376 | (35,232) | 38.30% | 17,294 | 107,196 | (39,820) | -37.15% | |||||||||
| Total - Charges for services | 3,056,600 | 171,146 | 1,391,422 | 1,437,296 | 45,874 | 47.02% | 174,631 | 1,442,777 | (5,481) | -0.38% | |||||||||
| 35 | FINES AND FORFEITURES | ||||||||||||||||||
| Clerk of Superior Court | 410,000 | 27,384 | 239,167 | 280,947 | 41,780 | 68.52% | 33,970 | 441,665 | (160,718) | -36.39% | |||||||||
| Magistrate Court | 90,000 | 4,750 | 52,500 | 48,127 | (4,373) | 53.47% | 8,177 | 54,446 | (6,319) | -11.61% | |||||||||
| Probate Court | 600,000 | 39,879 | 350,000 | 335,432 | (14,568) | 55.91% | 69,762 | 466,078 | (130,646) | -28.03% | |||||||||
| Juvenile Court | 7,000 | 93 | 4,083 | 1,885 | (2,198) | 26.93% | 1,041 | 3,656 | (1,771) | -48.44% | |||||||||
| Total - Fines and forfeitures | 1,107,000 | 72,106 | 645,750 | 666,391 | 20,641 | 60.20% | 112,950 | 965,845 | (299,454) | -31.00% | |||||||||
| 36 | INVESTMENT INCOME | ||||||||||||||||||
| Interest | 4,000 | 6,126 | 2,333 | 47,657 | 45,324 | 1191.43% | 333 | 7,284 | 40,373 | 554.27% | |||||||||
| Total - Investment income | 4,000 | 6,126 | 2,333 | 47,657 | 45,324 | 1191.43% | 333 | 7,284 | 40,373 | 554.27% | |||||||||
| 37 | CONTRIBUTIONS - PRIVATE SOURCES | ||||||||||||||||||
| Contributions - Private | 3,500 | 3,500 [9] | 3,750 | 250 | 107.14% | 7,375 | (3,625) | -49.15% | |||||||||||
| Contributions - Miracle Field | - | - | - | N/A | - | N/A | |||||||||||||
| Contributions - Furloughs | - | - | - | N/A | - | N/A | |||||||||||||
| Total - Contributions - Private Sources | 3,500 | - | 3,500 | 3,750 | 250 | 107.14% | - | 7,375 | (3,625) | -49.15% | |||||||||
| 38 | MISCELLANEOUS REVENUE | ||||||||||||||||||
| Contributions - Friends of Greenhouse | - | - | N/A | - | N/A | ||||||||||||||
| Rent U.S. Government | 5,000 | 455 | 2,917 | 3,185 | 268 | 63.70% | 455 | 3,185 | - | 0.00% | |||||||||
| W.C. Board of Education | 254,000 | 6,161 | 148,167 | 136,193 | (11,974) | 53.62% | 10,999 | 126,463 | 9,730 | 7.69% | |||||||||
| Murray County Board of Comm. | 320,900 | 34,127 | 187,192 | 144,469 | (42,723) | 45.02% | 31,984 | 134,333 | 10,136 | 7.55% | |||||||||
| State of Georgia - Other | 135,000 | 25,000 | 75,000 [10] | 75,000 | - | 55.56% | 25,000 | 69,217 | 5,783 | 8.35% | |||||||||
| Other Not Classified | 300,600 | 23,347 | 175,350 | 190,191 | 14,841 | 63.27% | 34,884 | 219,862 | (29,671) | -13.50% | |||||||||
| Total - Miscellaneous Revenue | 1,015,500 | 89,090 | 588,625 | 549,038 | (39,587) | 54.07% | 103,322 | 553,060 | (4,022) | -0.73% | |||||||||
| 39 | OTHER FINANCING SOURCES | ||||||||||||||||||
| Sale of General Fixed Assets | 78,159 | 45,593 | 1,159 | (44,434) | 1.48% | 250,000 | 321,298 | (320,139) | -99.64% | ||||||||||
| Operating Transfer In | 65,800 | - [11] | - | 0.00% | - | N/A | |||||||||||||
| Total - Other Financing Sources | 143,959 | - | 45,593 | 1,159 | (44,434) | 0.81% | 250,000 | 321,298 | (320,139) | -99.64% | |||||||||
| TOTAL REVENUES | $ 47,355,216 | $ 1,908,386 | $ 14,997,842 | $ 15,705,760 | $ 707,918 | 33.17% | $ 2,114,098 | $ 15,261,468 | $ 444,292 | 2.91% | |||||||||