| Whitfield County, Georgia | |||||||||||||||||||
| General Fund Schedule of Revenues - Unaudited | |||||||||||||||||||
| Year to Date Totals as of June 30, 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 | $ 22,328,445 | $ - | $ - | 0.00% | $ - | $ - | $ - | N/A | |||||||||||
| Property tax-M&O Delinquent | 1,393,280 | 61,166 | 1,393,280 | 1,393,280 | - | 100.00% | 47,541 | 1,195,085 | 198,195 | 16.58% | |||||||||
| Property tax-Title Ad Valorem Tax | 1,845,000 | 177,214 | 982,500 [1] | 1,163,981 | 181,481 | 63.09% | 158,176 | 1,015,561 | |||||||||||
| Property taxes - Other (Timber, Vehicle, Misc) | 764,676 | 115,258 | 764,676 | 764,676 | - | 100.00% | 94,698 | 614,100 | 150,576 | 24.52% | |||||||||
| Real Estate transfer taxes | 70,000 | 13,722 | 35,000 | 55,069 | 20,069 | 78.67% | 7,455 | 40,798 | 14,271 | 34.98% | |||||||||
| Franchise taxes | 390,000 | 97,500 [2] | 95,575 | (1,925) | 24.51% | - | 97,212 | (1,637) | -1.68% | ||||||||||
| Local Option Sales Taxes | 9,712,000 | 878,606 | 4,856,000 | 4,873,995 | 17,995 | 50.19% | 850,228 | 4,962,319 | (88,324) | -1.78% | |||||||||
| Alcoholic beverage taxes | 350,000 | 37,150 | 175,000 | 203,223 | 28,223 | 58.06% | 39,485 | 195,261 | 7,962 | 4.08% | |||||||||
| Insurance premium taxes | - | - | - | N/A | - | - | - | N/A | |||||||||||
| Financial institutional licenses | 98,000 | 98,000 [3] | 104,677 | 6,677 | 106.81% | - | 98,180 | 6,497 | 6.62% | ||||||||||
| Penalties, Interest, Fees - Tax Collection | 161,599 | 22,319 | 161,599 | 161,599 | - | 100.00% | 27,272 | 174,970 | (13,371) | -7.64% | |||||||||
| Total - Taxes | 37,113,000 | 1,305,435 | 8,563,555 | 8,816,075 | 252,520 | 23.75% | 1,224,855 | 8,393,486 | 422,589 | 5.03% | |||||||||
| 32 | LICENSES AND PERMITS | ||||||||||||||||||
| Alcoholic beverage licenses | 64,500 | 100 | 64,500 [4] | 65,650 | 1,150 | 101.78% | 100 | 64,150 | 1,500 | 2.34% | |||||||||
| Zoning/Planning | 22,000 | 3,595 | 11,000 | 10,258 | (742) | 46.63% | 912 | 9,464 | 794 | 8.39% | |||||||||
| Land Disturbing Permit | 5,000 | 518 | 2,500 | 6,875 | 4,375 | 137.50% | 1,836 | 7,025 | (150) | -2.14% | |||||||||
| Raffle, Solicitation, Pawn Shop & Recycler Permits | 1,000 | 500 | 1,200 | 700 | 120.00% | 20 | 310 | 890 | 287.10% | ||||||||||
| Building Permits | 325,000 | 49,748 | 162,500 | 217,906 | 55,406 | 67.05% | 5,683 | 129,694 | 88,212 | 68.02% | |||||||||
| Total - Licenses and permits | 417,500 | 53,961 | 241,000 | 301,889 | 60,889 | 72.31% | 8,551 | 210,643 | 91,246 | 43.32% | |||||||||
| 33 | INTERGOVERNMENTAL REVENUE | ||||||||||||||||||
| Federal/State MPO | 162,500 | 9,045 | 9,045 | 9,045 | - | 5.57% | 11,669 | 11,669 | (2,624) | -22.49% | |||||||||
| Federal - Indirect | 348,000 | 65,894 | 67,073 | 67,073 | - | 19.27% | 36,107 | 36,107 | 30,966 | 85.76% | |||||||||
| Federal - Indirect (SCAAP) | - | - | - | N/A | - | - | - | 0.00% | |||||||||||
| U.S. Treasury (Payment in lieu of property taxes) | 461,000 | 22,841 | 241,000 [5] | 253,469 | 12,469 | 54.98% | 21,059 | 242,377 | 11,092 | 4.58% | |||||||||
| DW Solid Waste Authority | - | - | - | N/A | - | - | - | N/A | |||||||||||
| Dalton Utilities | - | - | - | N/A | - | - | - | N/A | |||||||||||
| State Grant - Direct | 1,035,915 | 1,035,915 [6] | 1,035,915 | - | 100.00% | - | 795,036 | 240,879 | 30.30% | ||||||||||
| Other | 210,600 | 7,503 | 7,503 | - | 3.56% | 3,371 | 11,586 | (4,083) | -35.24% | ||||||||||
| Total - Intergovernmental Revenue | 2,218,015 | 97,780 | 1,360,536 | 1,373,005 | 12,469 | 61.90% | 72,206 | 1,096,775 | 276,230 | 25.19% | |||||||||
| 34 | CHARGES FOR SERVICES | ||||||||||||||||||
| Clerk of Court | 90,000 | 8,475 | 45,000 | 50,223 | 5,223 | 55.80% | 7,574 | 40,158 | 10,065 | 25.06% | |||||||||
| Probate Court | 203,000 | 16,772 | 101,500 | 107,525 | 6,025 | 52.97% | 18,042 | 117,842 | (10,317) | -8.75% | |||||||||
| Magistrate Court | 200,000 | 19,787 | 100,000 | 98,930 | (1,070) | 49.47% | 16,291 | 95,304 | 3,626 | 3.80% | |||||||||
| Bond Administration | 75,000 | 5,860 | 37,500 | 36,660 | (840) | 48.88% | 7,140 | 38,540 | (1,880) | -4.88% | |||||||||
| Recording Fees | 210,000 | 19,490 | 105,000 | 107,888 | 2,888 | 51.38% | 19,986 | 113,486 | (5,598) | -4.93% | |||||||||
| Motor Vehicle Tag Collection Fees | 215,000 | 19,096 | 107,500 | 116,361 | 8,861 | 54.12% | 18,826 | 115,784 | 577 | 0.50% | |||||||||
| Board of Elections and Registrar | - | - | 19,614 | 19,614 | N/A | - | 2,509 | 17,105 | 681.75% | ||||||||||
| Commission on Tax Collections | 1,265,904 | 24,933 | 245,904 [7] | 245,904 | - | 19.43% | 24,752 | 226,902 | 19,002 | 8.37% | |||||||||
| Sheriff - Fingerprinting Fees | 3,500 | 40 | 1,750 | 1,031 | (719) | 29.46% | 320 | 1,280 | (249) | -19.45% | |||||||||
| City of Dalton | 199,200 | 16,138 | 99,600 | 96,640 | (2,960) | 48.51% | 16,193 | 96,500 | 140 | 0.15% | |||||||||
| City of Dalton - Inmate Housing | 80,000 | 6,940 | 40,000 | 39,198 | (802) | 49.00% | 6,880 | 37,285 | 1,913 | 5.13% | |||||||||
| State of Georgia - Inmate Housing | 20,000 | 10,000 | 14,925 | 4,925 | 74.63% | 825 | 25,785 | (10,860) | -42.12% | ||||||||||
| City of T. Hill, Varnell, & Cohutta - Inmate Housing | 9,500 | 450 | 4,750 | 5,573 | 823 | 58.66% | 1,605 | 7,606 | (2,033) | -26.73% | |||||||||
| Federal - Inmate Housing | 44,000 | 2,544 | 22,000 | 26,343 | 4,343 | 59.87% | 16,564 | 20,685 | |||||||||||
| Jail Construction - Staffing | 160,000 | 14,741 | 80,000 | 87,100 | 7,100 | 54.44% | 14,351 | 92,666 | (5,566) | -6.01% | |||||||||
| Public Works - Driveways/Jobs | 15,000 | 6,920 | 7,500 | 34,705 | 27,205 | 231.37% | 4,250 | 24,280 | 10,425 | 42.94% | |||||||||
| State D.O.T. | - | - | - | N/A | - | - | N/A | ||||||||||||
| Animal Control | 6,000 | 3,000 | 3,082 | 82 | 51.37% | 740 | 4,259 | (1,177) | -27.64% | ||||||||||
| Clerk of Superior Court | 22,000 | 1,932 | 11,000 | 11,027 | 27 | 50.12% | 1,854 | 11,182 | (155) | -1.39% | |||||||||
| Recreation Activity Fees | 134,000 | 18,209 | 67,000 | 75,517 | 8,517 | 56.36% | 17,237 | 75,871 | (354) | -0.47% | |||||||||
| Other | 164,100 | 16,406 | 82,050 | 89,901 | 7,851 | 54.78% | 9,473 | 73,357 | 16,544 | 22.55% | |||||||||
| Total - Charges for services | 3,116,204 | 198,733 | 1,171,054 | 1,268,147 | 97,093 | 40.70% | 202,903 | 1,221,281 | 46,866 | 3.84% | |||||||||
| 35 | FINES AND FORFEITURES | ||||||||||||||||||
| Clerk of Superior Court | 410,000 | 37,520 | 205,000 | 407,695 | 202,695 | 99.44% | 35,130 | 228,831 | 178,864 | 78.16% | |||||||||
| Magistrate Court | 68,000 | 3,158 | 34,000 | 46,269 | 12,269 | 68.04% | 13,352 | 45,601 | 668 | 1.46% | |||||||||
| Probate Court | 595,000 | 67,435 | 297,500 | 396,316 | 98,816 | 66.61% | 52,316 | 323,715 | 72,601 | 22.43% | |||||||||
| Juvenile Court | 9,000 | 146 | 4,500 | 2,615 | (1,885) | 29.06% | - | 2,961 | (346) | -11.69% | |||||||||
| Total - Fines and forfeitures | 1,082,000 | 108,259 | 541,000 | 852,895 | 311,895 | 78.83% | 100,798 | 601,108 | 251,787 | 41.89% | |||||||||
| 36 | INVESTMENT INCOME | ||||||||||||||||||
| Interest | 3,000 | 541 | 1,500 | 6,951 | 5,451 | 231.70% | 174 | 2,130 | 4,821 | 226.34% | |||||||||
| Total - Investment income | 3,000 | 541 | 1,500 | 6,951 | 5,451 | 231.70% | 174 | 2,130 | 4,821 | 226.34% | |||||||||
| 37 | CONTRIBUTIONS - PRIVATE SOURCES | ||||||||||||||||||
| Contributions - Private | 3,500 | 3,500 [8] | 7,375 | 3,875 | 210.71% | - | 3,500 | 3,875 | 110.71% | ||||||||||
| Contributions - Miracle Field | - | - | - | N/A | - | - | - | N/A | |||||||||||
| Contributions - Furloughs | - | - | - | N/A | - | - | - | N/A | |||||||||||
| Total - Contributions - Private Sources | 3,500 | - | 3,500 | 7,375 | 3,875 | 210.71% | - | 3,500 | 3,875 | 110.71% | |||||||||
| 38 | MISCELLANEOUS REVENUE | ||||||||||||||||||
| Contributions - Friends of Greenhouse | - | - | - | N/A | - | - | - | N/A | |||||||||||
| Rent U.S. Government | 5,000 | 455 | 2,500 | 2,730 | 230 | 54.60% | - | 2,275 | 455 | 20.00% | |||||||||
| W.C. Board of Education | 190,000 | 26,003 | 95,000 | 115,464 | 20,464 | 60.77% | 26,389 | 119,209 | (3,745) | -3.14% | |||||||||
| Murray County Board of Comm. | 305,500 | 30,387 | 152,750 | 102,349 | (50,401) | 33.50% | 23,982 | 101,188 | 1,161 | 1.15% | |||||||||
| State of Georgia - Other | 128,400 | 44,200 [9] | 44,217 | 17 | 34.44% | - | 65,394 | (21,177) | -32.38% | ||||||||||
| Other Not Classified | 257,000 | 41,793 | 128,500 | 184,977 | 56,477 | 71.98% | 41,307 | 153,847 | 31,130 | 20.23% | |||||||||
| Total - Miscellaneous Revenue | 885,900 | 98,638 | 422,950 | 449,737 | 26,787 | 50.77% | 91,678 | 441,913 | 7,824 | 1.77% | |||||||||
| 39 | OTHER FINANCING SOURCES | ||||||||||||||||||
| Sale of General Fixed Assets | 630,000 | 4,005 | 115,000 [10] | 71,298 | (43,702) | 11.32% | - | 21,499 | 49,799 | 231.63% | |||||||||
| Operating Transfer In | 65,800 | - [11] | - | 0.00% | - | - | - | N/A | |||||||||||
| Total - Other Financing Sources | 695,800 | 4,005 | 115,000 | 71,298 | (43,702) | 10.25% | - | 21,499 | 49,799 | 231.63% | |||||||||
| TOTAL REVENUES | $ 45,534,919 | $ 1,867,352 | $ 12,420,095 | $ 13,147,372 | $ 727,277 | 28.87% | $ 1,701,165 | $ 11,992,335 | $ 1,155,037 | 9.63% | |||||||||