Whitfield County, Georgia
General Fund Schedule of Revenues - Unaudited
Year to Date Totals as of March 31, 2015
With Comparative Totals for 2014
2015 2014
Variance
Amended Current  Year to Date Year to Date Favorable Percentage Current Year to Date
Budget Month Projected Actual (Unfavorable) Collected Month Actual 15 vs 14
31 TAXES
  Property taxes - M&O   $  17,603,776  $                   -  $                   -  $                    -  $                    - 0.00%  $                    -  $                   -  $                    - N/A
  Property tax-M&O Delinquent           786,207           786,207           786,207            786,207                        - 100.00%            817,125            817,125             (30,918) -3.78%
  Property tax-Title Ad Valorem Tax        1,850,000           206,941           462,500            519,792               57,292 28.10%            173,315            436,145
  Property taxes - Other (Timber, Vehicle, Misc)           340,551             99,848           340,551            340,551                        - 100.00%            122,519            421,431             (80,880) -19.19%
  Real Estate transfer taxes             46,000               6,818             11,500              18,633                 7,133 40.51%                3,246                7,194               11,439 159.01%
  Franchise taxes           340,000                       -                       -                        -                        - 0.00%                        -                       -                        - N/A
  Local Option Sales Taxes        9,900,000           892,390        2,475,000         2,555,855               80,855 25.82%            931,681         2,642,924             (87,069) -3.29%
  Alcoholic beverage taxes           340,000             28,411             85,000              76,842               (8,158) 22.60%              26,142              73,451                 3,391 4.62%
  Insurance premium taxes                      -                       -                       -                        -                        - N/A                        -                       -                        - N/A
  Financial institutional licenses           118,000             64,485           118,000              97,518             (20,482) 82.64%            111,424            117,739             (20,221) -17.17%
  Penalties, Interest, Fees - Tax Collection             69,466             57,826             69,466              69,466                        - 100.00%              47,511              61,784                 7,682 12.43%
Total - Taxes      31,394,000        2,142,926        4,348,224         4,464,864             116,640 14.22%         2,232,963         4,577,793           (112,929) -2.47%
32 LICENSES AND PERMITS
  Alcoholic beverage licenses             64,500                  850             64,500              60,850               (3,650) 94.34%                        -              60,500                    350 0.58%
  Zoning/Planning               5,000               4,838               1,250                6,863                 5,613 137.26%                        -                       -                 6,863 N/A
  Land Disturbing Permit               2,500                       -                  625                1,370                    745 54.80%                        -                       -                 1,370 N/A
  Raffle, Solicitation, Pawn Shop & Recycler Permits               1,000                  240                  250                   545                    295 54.50%                   120                   470                      75 15.96%
  Building Permits           285,000             48,071             71,250              73,434                 2,184 25.77%              12,379              96,466             (23,032) -23.88%
Total - Licenses and permits           358,000             53,999           137,875            143,062                 5,187 39.96%              12,499            157,436             (14,374) -9.13%
33 INTERGOVERNMENTAL REVENUE
  Federal/State MPO            204,393                       -                       -                        -                        - 0.00%                        -                       -                        - N/A
  Federal - Indirect             31,280                       -                       -                        -                        - 0.00%                        -                       -                        - N/A
  Federal - Indirect (SCAAP)                      -                       -                       -                        -                        - 0.00%                        -                       -                        - 0.00%
  U.S. Treasury (Payment in lieu of property taxes)           480,000                       -           120,000            105,226             (14,774) 21.92%                        -            114,101               (8,875) -7.78%
  DW Solid Waste Authority                      -                       -                       -                        -                        - N/A                        -                       -                        - N/A
  Dalton Utilities                      -                       -                       -                        -                        - N/A                        -                1,824               (1,824) -100.00%
  State Grant - Direct                      -                       -                       -                        -                        - N/A                        -                       -                        - N/A
  Other             27,300                       -               6,825                        -               (6,825) 0.00%                        -                       -                        - N/A
Total - Intergovernmental Revenue           742,973                       -           126,825            105,226             (21,599) 14.16%                        -            115,925             (10,699) -9.23%
34 CHARGES FOR SERVICES
  Clerk of Court           110,000             13,234             27,500              26,035               (1,465) 23.67%              10,215              26,024                      11 0.04%
  Probate Court           188,000             19,185             47,000              45,323               (1,677) 24.11%              17,794              48,472               (3,149) -6.50%
  Magistrate Court           261,000             25,165             65,250              68,933                 3,683 26.41%              27,298              69,118                  (185) -0.27%
  Bond Administration             80,000               6,040             20,000              17,960               (2,040) 22.45%                6,460              18,760                  (800) -4.26%
  Recording Fees           200,000             14,976             50,000              37,463             (12,537) 18.73%              16,270              41,320               (3,857) -9.33%
  Motor Vehicle Tag Collection Fees           215,000             20,582             53,750              58,814                 5,064 27.36%              18,836              55,085                 3,729 6.77%
  Board of Elections and Registrar                      -                       -                       -                        -                        - N/A                   720                   720                  (720) -100.00%
  Commission on Tax Collections           940,000             65,648           114,010            114,010                        - 12.13%              77,514            149,566             (35,556) -23.77%
  Sheriff - Fingerprinting Fees               5,000                  400               1,250                   803                  (447) 16.06%                1,186                3,107               (2,304) -74.16%
  City of Dalton            194,200             58,848             48,550              61,868               13,318 31.86%                1,425                4,565               57,303 1255.27%
  City of Dalton - Inmate Housing             66,000             14,595             16,500              22,383                 5,883 33.91%                6,300              20,213                 2,170 10.74%
  State of Georgia - Inmate Housing               7,000               3,780               1,750                4,943                 3,193 70.61%                   225                1,635                 3,308 202.32%
  City of T. Hill, Varnell, & Cohutta  - Inmate Housing             11,200                  168               2,800                1,947                  (853) 17.38%                   893                2,153                  (206) -9.57%
  Federal - Inmate Housing             50,000                       -             12,500                5,310               (7,190) 10.62%                        -                       -
  Jail Construction - Staffing           160,000             19,749             40,000              40,356                    356 25.22%              13,373              37,853                 2,503 6.61%
  Public Works - Driveways/Jobs             15,000                  610               3,750                4,190                    440 27.93%                2,470                4,140                      50 1.21%
  State D.O.T.           798,348                       -           798,348            798,348                        - 100.00%                        -            804,463               (6,115) -0.76%
  Animal Control               5,000                       -               1,250                   750                  (500) 15.00%                        -                       -                    750 N/A
  Clerk of Superior Court             23,000               1,900               5,750                5,314                  (436) 23.10%                1,888                5,681                  (367) -6.46%
  Recreation Activity Fees           131,000               7,448             32,750              35,373                 2,623 27.00%                6,430              28,555                 6,818 23.88%
  Other           131,500             13,728             32,875              50,963               18,088 38.76%                7,194              43,180                 7,783 18.02%
Total - Charges for services        3,591,248           286,056        1,375,583         1,401,086               25,503 39.01%            216,491         1,364,610               36,476 2.67%
35 FINES AND FORFEITURES
  Clerk of Superior Court           307,000             36,887             76,750              92,963               16,213 30.28%              31,618              93,246                  (283) -0.30%
  Magistrate Court             50,000               6,368             12,500              13,614                 1,114 27.23%                1,540                4,578                 9,036 197.38%
  Probate Court           645,000             49,650           161,250            130,816             (30,434) 20.28%              48,696            141,607             (10,791) -7.62%
  Juvenile Court             20,000               3,362               5,000                8,178                 3,178 40.89%                1,347                5,366                 2,812 52.40%
Total - Fines and forfeitures        1,022,000             96,267           255,500            245,571               (9,929) 24.03%              83,201            244,797                    774 0.32%
36 INVESTMENT INCOME
  Interest               3,000                  690                  750                1,588                    838 52.93%                   518                1,137                    451 39.67%
Total - Investment income               3,000                  690                  750                1,588                    838 52.93%                   518                1,137                    451 39.67%
37 CONTRIBUTIONS - PRIVATE SOURCES
  Contributions - Private                      -                       -                       -                        -                        - N/A                        -                       -                        - N/A
  Contributions - Miracle Field                      -                       -                       -                        -                        - N/A                        -                       -                        - N/A
  Contributions - Furloughs                      -                       -                       -                        -                        - N/A                        -                       -                        - N/A
Total - Contributions - Private Sources                      -                       -                     -                          -                        - N/A                        -                       -                        - N/A
38 MISCELLANEOUS REVENUE
  Contributions - Friends of Greenhouse                      -                       -                       -                        -                        - N/A                        -                       -                        - N/A
  Rent U.S. Government               5,460                  455               1,365                1,365                        - 25.00%                   455                1,365                        - 0.00%
  W.C. Board of Education           160,000             15,374             40,000              49,147                 9,147 30.72%              16,415              42,924                 6,223 14.50%
  Murray County Board of Comm.           300,000                       -             75,000              25,446             (49,554) 8.48%              25,299              25,299                    147 0.58%
  State of Georgia - Other           130,000                       -             32,500              22,109             (10,391) 17.01%              13,375              35,484             (13,375) -37.69%
  Other Not Classified            245,000             29,616             61,250              71,267               10,017 29.09%              35,582              61,994                 9,273 14.96%
Total - Miscellaneous Revenue           840,460             45,445           210,115            169,334             (40,781) 20.15%              91,126            167,066                 2,268 1.36%
39 OTHER FINANCING SOURCES
  Sale of General Fixed Assets             30,000                       -               7,500                   199               (7,301) 0.66%                     30              91,014             (90,815) -99.78%
  Operating Transfer In           202,144                       -                       -                        -                        - 0.00%            166,667            400,000           (400,000) -100.00%
Total - Other Financing Sources           232,144                       -               7,500                   199               (7,301) 0.09%            166,697            491,014           (490,815) -99.96%
             
TOTAL REVENUES  $  38,183,825  $    2,625,383  $    6,462,372  $     6,530,930  $           68,558 17.10%  $     2,803,495  $     7,119,778  $       (588,848) -8.27%