Whitfield County, Georgia
General Fund Schedule of Revenues - Unaudited
Year to Date Totals as of June 30, 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   $    16,115,845  $                     -  $                     -  $                      -  $                       - 0.00%  $                      -  $                      -  $                       - N/A
  Property tax-M&O Delinquent          1,195,085                47,541           1,195,085            1,195,085                           - 100.00%                 60,908              986,328               208,757 21.17%
  Property tax-Title Ad Valorem Tax          2,048,000              158,176           1,088,000            1,015,561               (72,439) 49.59%               187,346           1,062,907
  Property taxes - Other (Timber, Vehicle, Misc)             614,100                94,698              614,100               614,100                           - 100.00%                 87,480              621,858                 (7,758) -1.25%
  Real Estate transfer taxes               50,000                  7,455                25,000                 40,798                 15,798 81.60%                   5,065                38,367                   2,431 6.34%
  Franchise taxes             350,000                         -                87,500                 97,212                   9,712 27.77%                          -                86,048                 11,164 12.97%
  Local Option Sales Taxes        10,084,000              850,228           5,042,000            4,962,319               (79,681) 49.21%               894,595           5,165,825             (203,506) -3.94%
  Alcoholic beverage taxes             350,000                39,485              175,000               195,261                 20,261 55.79%                 36,765              183,295                 11,966 6.53%
  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             174,970                27,272              174,970               174,970                           - 100.00%                 27,421              207,956               (32,986) -15.86%
Total - Taxes        31,080,000           1,224,855           8,499,835            8,393,486             (106,349) 27.01%            1,299,580           8,450,102               (56,616) -0.67%
32 LICENSES AND PERMITS
  Alcoholic beverage licenses               64,500                     100                64,500                 64,150                    (350) 99.46%                      850                63,400                      750 1.18%
  Zoning/Planning               32,500                     912                16,250                   9,464                 (6,786) 29.12%                      770                14,131                 (4,667) -33.03%
  Land Disturbing Permit                 2,500                  1,836                  1,250                   7,025                   5,775 281.00%                          -                  3,281                   3,744 114.11%
  Raffle, Solicitation, Pawn Shop & Recycler Permits                 1,000                       20                     500                      310                    (190) 31.00%                      220                     725                    (415) -57.24%
  Building Permits             325,000                  5,683              162,500               129,694               (32,806) 39.91%                 50,705              221,215               (91,521) -41.37%
Total - Licenses and permits             425,500                  8,551              245,000               210,643               (34,357) 49.50%                 52,545              302,752               (92,109) -30.42%
33 INTERGOVERNMENTAL REVENUE
  Federal/State MPO              155,500                11,669                11,669                 11,669                           - 7.50%                          -                13,657                 (1,988) -14.56%
  Federal - Indirect             236,700                36,107                36,107                 36,107                           - 15.25%                 30,502                30,502                   5,605 18.38%
  Federal - Indirect (SCAAP)                         -                         -                         -                          -                           - N/A                          -                          -                           - 0.00%
  U.S. Treasury (Payment in lieu of property taxes)             447,000                21,059              231,000               242,377                 11,377 54.22%                 18,471              228,923                 13,454 5.88%
  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                  3,371                11,586                 11,586                           - 10.31%                   8,843                  8,843                   2,743 31.02%
Total - Intergovernmental Revenue          1,746,600                72,206           1,085,362            1,096,775                 11,413 62.79%                 57,816              281,925               814,850 289.03%
34 CHARGES FOR SERVICES
  Clerk of Court             105,000                  7,574                52,500                 40,158               (12,342) 38.25%                   8,886                52,113               (11,955) -22.94%
  Probate Court             193,000                18,042                96,500               117,842                 21,342 61.06%                 18,833                97,677                 20,165 20.64%
  Magistrate Court             240,000                16,291              120,000                 95,304               (24,696) 39.71%                 17,621              121,237               (25,933) -21.39%
  Bond Administration               75,000                  7,140                37,500                 38,540                   1,040 51.39%                   6,640                36,780                   1,760 4.79%
  Recording Fees             210,000                19,986              105,000               113,486                   8,486 54.04%                 19,481              105,495                   7,991 7.57%
  Motor Vehicle Tag Collection Fees             215,000                18,826              107,500               115,784                   8,284 53.85%                 18,282              108,930                   6,854 6.29%
  Board of Elections and Registrar               30,000                         -                  2,509                   2,509                           - 8.36%                          -                          -                   2,509 N/A
  Commission on Tax Collections          1,061,060                24,752              226,902               226,902                           - 21.38%                 26,030              194,174                 32,728 16.85%
  Sheriff - Fingerprinting Fees                 4,500                     320                  2,250                   1,280                    (970) 28.44%                      378                  1,616                    (336) -20.79%
  City of Dalton              195,600                16,193                97,800                 96,500                 (1,300) 49.34%                   1,570                82,062                 14,438 17.59%
  City of Dalton - Inmate Housing               80,000                  6,880                40,000                 37,285                 (2,715) 46.61%                   9,400                44,773                 (7,488) -16.72%
  State of Georgia - Inmate Housing               10,000                     825                  5,000                 25,785                 20,785 257.85%                   3,720                16,268                   9,517 58.50%
  City of T. Hill, Varnell, & Cohutta  - Inmate Housing                 7,100                  1,605                  3,550                   7,606                   4,056 107.13%                      555                  3,855                   3,751 97.30%
  Federal - Inmate Housing               44,000                16,564                22,000                 20,685                 (1,315) 47.01%                          -                19,828
  Jail Construction - Staffing             160,000                14,351                80,000                 92,666                 12,666 57.92%                 13,517                80,603                 12,063 14.97%
  Public Works - Driveways/Jobs               15,000                  4,250                  7,500                 24,280                 16,780 161.87%                   1,410                  9,880                 14,400 145.75%
  State D.O.T.                         -                         -                         -                           - N/A                          -              798,348             (798,348) -100.00%
  Animal Control                 5,000                     740                  2,500                   4,259                   1,759 85.18%                      175                  2,890                   1,369 47.37%
  Clerk of Superior Court               23,000                  1,854                11,500                 11,182                    (318) 48.62%                   1,819                10,686                      496 4.64%
  Recreation Activity Fees             159,500                17,237                79,750                 75,871                 (3,879) 47.57%                 21,778                74,077                   1,794 2.42%
  Other             172,750                  9,473                86,375                 73,357               (13,018) 42.46%                 13,287                87,645               (14,288) -16.30%
Total - Charges for services          3,005,510              202,903           1,186,636            1,221,281                 34,645 40.63%               183,382           1,948,937             (727,656) -37.34%
35 FINES AND FORFEITURES
  Clerk of Superior Court             350,000                35,130              175,000               228,831                 53,831 65.38%                 30,239              188,141                 40,690 21.63%
  Magistrate Court               55,000                13,352                27,500                 45,601                 18,101 82.91%                   5,017                28,810                 16,791 58.28%
  Probate Court             595,000                52,316              297,500               323,715                 26,215 54.41%                 46,432              263,051                 60,664 23.06%
  Juvenile Court               20,000                         -                10,000                   2,961                 (7,039) 14.81%                   1,298                12,882                 (9,921) -77.01%
Total - Fines and forfeitures          1,020,000              100,798              510,000               601,108                 91,108 58.93%                 82,986              492,884               108,224 21.96%
36 INVESTMENT INCOME
  Interest                 3,000                     174                  1,500                   2,130                      630 71.00%                      326                  2,822                    (692) -24.52%
Total - Investment income                 3,000                     174                  1,500                   2,130                      630 71.00%                      326                  2,822                    (692) -24.52%
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                         -                  2,500                   2,275                    (225) 45.50%                      455                  2,730                    (455) -16.67%
  W.C. Board of Education             190,000                26,389                95,000               119,209                 24,209 62.74%                 24,052                87,675                 31,534 35.97%
  Murray County Board of Comm.             297,150                23,982              148,575               101,188               (47,387) 34.05%                 47,944              121,032               (19,844) -16.40%
  State of Georgia - Other             133,400                         -                54,200                 65,394                 11,194 49.02%                          -                79,062               (13,668) -17.29%
  Other Not Classified              243,000                41,307              121,500               153,847                 32,347 63.31%                   6,612              116,231                 37,616 32.36%
Total - Miscellaneous Revenue             868,550                91,678              421,775               441,913                 20,138 50.88%                 79,063              406,730                 35,183 8.65%
39 OTHER FINANCING SOURCES
  Sale of General Fixed Assets             430,000                         -                15,000                 21,499                   6,499 5.00%                   1,401                  1,600                 19,899 1243.69%
  Operating Transfer In               60,200                         -                         -                          -                           - 0.00%                          -                          -                           - N/A
Total - Other Financing Sources             490,200                         -                15,000                 21,499                   6,499 4.39%                   1,401                  1,600                 19,899 1243.69%
             
TOTAL REVENUES  $    38,639,360  $       1,701,165  $     11,965,108  $      11,992,335  $             27,227 31.04%  $        1,757,099  $     11,891,252  $           101,083 0.85%