Whitfield County, Georgia
General Fund Schedule of Revenues - Unaudited
Year to Date Totals as of March 31, 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   $  23,082,661  $                     -  $                       - 0.00%  $                       -  $                       -  $                       - N/A
  Property tax-M&O Delinquent         1,081,206         1,081,206         1,081,206          1,081,206                           - 100.00%                834,509               834,509              246,697 29.56%
  Property tax-Title Ad Valorem Tax         1,845,000            358,182            551,250 [1]              660,200              108,950 35.78%                168,954               473,905
  Property taxes - Other (Timber, Vehicle, Misc)            435,030            158,987            435,030              435,030                           - 100.00%                108,003               356,157                78,873 22.15%
  Real Estate transfer taxes              70,000               12,598               17,500                26,834                   9,334 38.33%                    4,171                 13,144                13,690 104.15%
  Franchise taxes            390,000                          -                           - 0.00%                           -                           -                           - N/A
  Local Option Sales Taxes         9,712,000            826,304         2,428,000          2,344,307               (83,693) 24.14%                853,067            2,497,804             (153,497) -6.15%
  Alcoholic beverage taxes            350,000               34,349               87,500                91,553                   4,053 26.16%                  34,443                 87,210                   4,343 4.98%
  Insurance premium taxes                         -                          -                           - N/A                           -                           -                           - N/A
  Financial institutional licenses              98,000               74,772               98,000 [2]              104,677                   6,677 106.81%                  59,565                 98,180                   6,497 6.62%
  Penalties, Interest, Fees - Tax Collection              49,103               42,368               49,103                49,103                           - 100.00%                  43,704                 53,929                 (4,826) -8.95%
Total - Taxes       37,113,000         2,588,766         4,747,589          4,792,910                45,321 12.91%          2,106,416          4,414,838              378,072 8.56%
32 LICENSES AND PERMITS
  Alcoholic beverage licenses              64,500                 2,350               64,500 [3]                65,350                      850 101.32%                       200                 63,950                   1,400 2.19%
  Zoning/Planning              22,000                    250                 5,500                  3,962                 (1,538) 18.01%                    2,270                   5,750                 (1,788) -31.10%
  Land Disturbing Permit                 5,000                 1,438                 1,250                  4,498                   3,248 89.96%                    2,537                   4,531                       (33) -0.73%
  Raffle, Solicitation, Pawn Shop & Recycler Permits                 1,000                    200                    250                  1,300                   1,050 130.00%                       240                      425                      875 205.88%
  Building Permits            325,000               84,103               81,250              127,032                45,782 39.09%                  26,208                 67,725                59,307 87.57%
Total - Licenses and permits            417,500               88,341            152,750              202,142                49,392 48.42%                31,455             142,381                59,761 41.97%
33 INTERGOVERNMENTAL REVENUE
  Federal/State MPO             162,500                          -                           - 0.00%                           -                           -                           - N/A
  Federal - Indirect            348,000                 1,179                 1,179                  1,179                           - 0.34%                           -                           -                   1,179 N/A
  Federal - Indirect (SCAAP)                         -                          -                           - N/A                           -                           -                           - 0.00%
  U.S. Treasury (Payment in lieu of property taxes)            461,000            115,250 [4]              115,314                        64 25.01%                           -               110,659                   4,655 4.21%
  DW Solid Waste Authority                         -                          -                           - N/A                           -                           -                           - N/A
  Dalton Utilities                         -                          -                           - N/A                           -                           -                           - N/A
  State Grant - Direct         1,035,915         1,035,915 [5]          1,035,915                           - 100.00%                           -               795,036              240,879 30.30%
  Other            210,600                          -                           - 0.00%                           -                           -                           - N/A
Total - Intergovernmental Revenue         2,218,015                 1,179         1,152,344          1,152,408                        64 51.96%                           -             905,695              246,713 27.24%
34 CHARGES FOR SERVICES
  Clerk of Court              90,000               11,018               22,500                25,191                   2,691 27.99%                    6,954                 20,701                   4,490 21.69%
  Probate Court            203,000               19,965               50,750                57,741                   6,991 28.44%                  25,500                 64,228                 (6,487) -10.10%
  Magistrate Court            200,000               17,812               50,000                49,221                    (779) 24.61%                  15,736                 46,929                   2,292 4.88%
  Bond Administration              75,000                 6,320               18,750                18,980                      230 25.31%                    6,860                 18,800                      180 0.96%
  Recording Fees            210,000               21,281               52,500                52,785                      285 25.14%                  20,177                 50,390                   2,395 4.75%
  Motor Vehicle Tag Collection Fees            215,000               22,090               53,750                60,881                   7,131 28.32%                  21,056                 62,047                 (1,166) -1.88%
  Board of Elections and Registrar                         -                          -                           - N/A                    7,289                   7,289                 (7,289) -100.00%
  Commission on Tax Collections         1,265,904               71,112            119,759 [6]              119,759                           - 9.46%                  83,701               133,458               (13,699) -10.26%
  Sheriff - Fingerprinting Fees                 3,500                    195                    875                     960                        85 27.43%                         95                      420                      540 128.57%
  City of Dalton             199,200               16,153               49,800                48,365                 (1,435) 24.28%                  15,988                 48,040                      325 0.68%
  City of Dalton - Inmate Housing              80,000                 6,250               20,000                19,065                    (935) 23.83%                    5,748                 15,428                   3,637 23.57%
  State of Georgia - Inmate Housing              20,000                 1,185                 5,000                  9,075                   4,075 45.38%                  17,295                 21,495               (12,420) -57.78%
  City of T. Hill, Varnell, & Cohutta  - Inmate Housing                 9,500                 1,508                 2,375                  2,985                      610 31.42%                    1,363                   3,870                    (885) -22.87%
  Federal - Inmate Housing              44,000                 4,139               11,000                  8,486                 (2,514) 19.29%                           -                   4,121
  Jail Construction - Staffing            160,000               16,063               40,000                44,130                   4,130 27.58%                  17,819                 46,092                 (1,962) -4.26%
  Public Works - Driveways/Jobs              15,000                 8,240                 3,750                15,505                11,755 103.37%                    5,050                   7,530                   7,975 105.91%
  State D.O.T.                         -                          -                           - N/A                           -                           -                           - N/A
  Animal Control                 6,000                    425                 1,500                  2,000                      500 33.33%                       650                   1,974                        26 1.32%
  Clerk of Superior Court              22,000                 1,973                 5,500                  5,488                       (12) 24.95%                    1,927                   5,516                       (28) -0.51%
  Recreation Activity Fees            134,000               18,220               33,500                37,929                   4,429 28.31%                  14,014                 39,092                 (1,163) -2.98%
  Other            164,100               14,485               41,025                43,406                   2,381 26.45%                  13,572                 45,387                 (1,981) -4.36%
Total - Charges for services         3,116,204            258,434            582,334              621,952                39,618 19.96%              280,794             642,807               (20,855) -3.24%
35 FINES AND FORFEITURES
  Clerk of Superior Court            410,000               36,188            102,500              294,216              191,716 71.76%                  38,401               112,797              181,419 160.84%
  Magistrate Court              68,000               11,716               17,000                28,873                11,873 42.46%                    9,110                 22,049                   6,824 30.95%
  Probate Court            595,000               75,636            148,750              208,588                59,838 35.06%                  69,436               156,679                51,909 33.13%
  Juvenile Court                 9,000                    443                 2,250                  1,735                    (515) 19.28%                       799                   1,950                    (215) -11.03%
Total - Fines and forfeitures         1,082,000            123,983            270,500              533,412              262,912 49.30%              117,746             293,475              239,937 81.76%
36 INVESTMENT INCOME
  Interest                 3,000                 1,191                    750                  1,829                   1,079 60.97%                       810                   1,586                      243 15.32%
Total - Investment income                 3,000                 1,191                    750                  1,829                   1,079 60.97%                     810                  1,586                      243 15.32%
37 CONTRIBUTIONS - PRIVATE SOURCES
  Contributions - Private                 3,500                 3,500 [7]                  3,375                    (125) 96.43%                           -                          -                   3,375 N/A
  Contributions - Miracle Field                         -                          -                           - N/A                           -                          -                           - N/A
  Contributions - Furloughs                         -                          -                           - N/A                           -                          -                           - N/A
Total - Contributions - Private Sources                 3,500                          -                 3,500                  3,375                    (125) 96.43%                           -                          -                   3,375 N/A
38 MISCELLANEOUS REVENUE
  Contributions - Friends of Greenhouse                         -                          -                           - N/A                           -                          -                           - N/A
  Rent U.S. Government                 5,000                    455                 1,250                  1,365                      115 27.30%                           -                      910                      455 50.00%
  W.C. Board of Education            190,000               22,512               47,500                70,252                22,752 36.97%                  25,708                 72,482                 (2,230) -3.08%
  Murray County Board of Comm.            305,500               31,857               76,375                47,755               (28,620) 15.63%                  14,819                 28,582                19,173 67.08%
  State of Georgia - Other            128,400               22,100 [8]                22,109                          9 17.22%                           -                 43,286               (21,177) -48.92%
  Other Not Classified             257,000               22,595               64,250                86,487                22,237 33.65%                  32,571                 76,677                   9,810 12.79%
Total - Miscellaneous Revenue            885,900               77,419            211,475              227,968                16,493 25.73%                73,098             221,937                   6,031 2.72%
39 OTHER FINANCING SOURCES
  Sale of General Fixed Assets            630,000                      45                    345 [9]                     345                           - 0.05%                  11,668                 21,499               (21,154) -98.40%
  Operating Transfer In              65,800                          - [10]                           - 0.00%                           -                          -                           - N/A
Total - Other Financing Sources            695,800                      45                    345                     345                           - 0.05%                11,668               21,499               (21,154) -98.40%
             
TOTAL REVENUES  $  45,534,919  $     3,139,358  $     7,121,587  $      7,536,341  $          414,754 16.55%  $      2,621,987  $      6,644,218  $          892,123 13.43%

[1]
Carol Roberts:
AAVT is annual and s/b rcvd in April
[2]
Carol Roberts:
Proj will = budget in Feb or Mar.  These licenses are usually paid in Feb each year.
[3]
Carol Roberts:
Projected = Budget - Due in Jan
[4]
Carol Roberts:
Rcvd qtrly
[5]
Carol Roberts:
Projected will be = to Budget in Feb
[6]
Carol Roberts:
Projected = actual until YE.
[7]
Carol Roberts:
Assume projected = budget
[8]
Carol Roberts:
Projected is based on when rev rcvd.
[9]
Carol Roberts:
Projected = Actual
[10]
Carol Roberts:
Not expected until YE