Whitfield County, Georgia
General Fund Schedule of Revenues - Unaudited
Year to Date Totals as of May 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   $  17,159,667  $                   -  $                   -  $                    -  $                    - 0.00%  $                    -  $                   -  $                    - N/A
  Property tax-M&O Delinquent           925,421             54,004           925,421            925,421                        - 100.00%            102,703         1,256,953           (331,532) -26.38%
  Property tax-Title Ad Valorem Tax        1,850,000           172,323           770,833            875,561             104,728 47.33%            132,939            733,406
  Property taxes - Other (Timber, Vehicle, Misc)           534,378             88,276           534,378            534,378                        - 100.00%            118,952            669,738           (135,360) -20.21%
  Real Estate transfer taxes             46,000               7,065             19,167              33,303               14,136 72.40%                3,514              16,259               17,044 104.83%
  Franchise taxes           340,000                       -             85,000              86,048                 1,048 25.31%                        -              77,692                 8,356 10.76%
  Local Option Sales Taxes        9,900,000           859,595        4,125,000         4,271,230             146,230 43.14%            873,161         4,401,497           (130,267) -2.96%
  Alcoholic beverage taxes           340,000             39,392           141,667            146,530                 4,863 43.10%              31,555            134,941               11,589 8.59%
  Insurance premium taxes                      -                       -                       -                        -                        - N/A                        -                       -                        - N/A
  Financial institutional licenses           118,000                       -           118,000              97,518             (20,482) 82.64%                        -            117,739             (20,221) -17.17%
  Penalties, Interest, Fees - Tax Collection           180,534             32,178           180,534            180,534                        - 100.00%              30,445            130,486               50,048 38.36%
Total - Taxes      31,394,000        1,252,833        6,900,000         7,150,523             250,523 22.78%         1,293,269         7,538,711           (388,188) -5.15%
32 LICENSES AND PERMITS
  Alcoholic beverage licenses             64,500               1,600             64,500              62,550               (1,950) 96.98%                        -              60,500                 2,050 3.39%
  Zoning/Planning               5,000               3,028               2,083              13,361               11,278 267.22%                        -                       -               13,361 N/A
  Land Disturbing Permit               2,500                  539               1,042                3,281                 2,239 131.24%                   660                1,048                 2,233 213.07%
  Raffle, Solicitation, Pawn Shop & Recycler Permits               1,000                  (80)                  417                   505                      88 50.50%                     20                   490                      15 3.06%
  Building Permits           285,000             34,798           118,750            170,511               51,761 59.83%              16,183            137,402               33,109 24.10%
Total - Licenses and permits           358,000             39,885           186,792            250,208               63,416 69.89%              16,863            199,440               50,768 25.46%
33 INTERGOVERNMENTAL REVENUE
  Federal/State MPO            204,393             13,657             13,657              13,657                        - 6.68%                        -                       -               13,657 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                       -           240,000            210,452             (29,548) 43.84%            117,748            231,849             (21,397) -9.23%
  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                       -             11,375                        -             (11,375) 0.00%                        -                       -                        - N/A
Total - Intergovernmental Revenue           742,973             13,657           265,032            224,109             (40,923) 30.16%            117,748            233,673               (9,564) -4.09%
34 CHARGES FOR SERVICES
  Clerk of Court           110,000               7,934             45,833              43,227               (2,606) 39.30%              10,191              46,346               (3,119) -6.73%
  Probate Court           188,000             15,616             78,333              78,844                    511 41.94%              16,912              82,297               (3,453) -4.20%
  Magistrate Court           261,000             15,016           108,750            103,616               (5,134) 39.70%              21,980            119,685             (16,069) -13.43%
  Bond Administration             80,000               5,940             33,333              30,140               (3,193) 37.68%                7,060              32,940               (2,800) -8.50%
  Recording Fees           200,000             19,149             83,333              86,014                 2,681 43.01%              17,711              77,382                 8,632 11.16%
  Motor Vehicle Tag Collection Fees           215,000             17,662             89,583              90,648                 1,065 42.16%              17,455              97,991               (7,343) -7.49%
  Board of Elections and Registrar                      -                       -                       -                        -                        - N/A                        -                   720                  (720) -100.00%
  Commission on Tax Collections           940,000             26,548           168,145            168,145                        - 17.89%              47,327            254,602             (86,457) -33.96%
  Sheriff - Fingerprinting Fees               5,000                  220               2,083                1,238                  (845) 24.76%                   910                5,076               (3,838) -75.61%
  City of Dalton            194,200               2,495             80,917              80,492                  (425) 41.45%                1,695                7,855               72,637 924.72%
  City of Dalton - Inmate Housing             66,000               8,155             27,500              35,373                 7,873 53.60%                9,135              39,848               (4,475) -11.23%
  State of Georgia - Inmate Housing               7,000               5,775               2,917              12,548                 9,631 179.26%                   660                3,270                 9,278 283.73%
  City of T. Hill, Varnell, & Cohutta  - Inmate Housing             11,200                  640               4,667                3,300               (1,367) 29.46%                1,155                4,463               (1,163) -26.06%
  Federal - Inmate Housing             50,000               9,461             20,833              19,828               (1,005) 39.66%                7,696                7,696
  Jail Construction - Staffing           160,000             12,637             66,667              67,086                    419 41.93%              13,623              64,822                 2,264 3.49%
  Public Works - Driveways/Jobs             15,000               2,390               6,250                8,470                 2,220 56.47%                3,373                7,513                    957 12.74%
  State D.O.T.           798,348                       -           798,348            798,348                        - 100.00%                        -            804,463               (6,115) -0.76%
  Animal Control               5,000                  725               2,083                2,715                    632 54.30%                        -                       -                 2,715 N/A
  Clerk of Superior Court             23,000               1,798               9,583                8,867                  (716) 38.55%                2,046                9,613                  (746) -7.76%
  Recreation Activity Fees           131,000               8,424             54,583              52,299               (2,284) 39.92%                6,546              42,151               10,148 24.08%
  Other           131,500               5,344             54,792              74,358               19,566 56.55%                7,001              60,399               13,959 23.11%
Total - Charges for services        3,591,248           165,929        1,738,535         1,765,556               27,021 49.16%            192,476         1,769,132               (3,576) -0.20%
35 FINES AND FORFEITURES
  Clerk of Superior Court           307,000             26,965           127,917            157,901               29,984 51.43%              27,504            150,456                 7,445 4.95%
  Magistrate Court             50,000               4,986             20,833              23,792                 2,959 47.58%                3,692              10,210               13,582 133.03%
  Probate Court           645,000             37,652           268,750            216,619             (52,131) 33.58%              49,762            241,464             (24,845) -10.29%
  Juvenile Court             20,000               1,418               8,333              11,584                 3,251 57.92%                   691                7,991                 3,593 44.96%
Total - Fines and forfeitures        1,022,000             71,021           425,833            409,896             (15,937) 40.11%              81,649            410,121                  (225) -0.05%
36 INVESTMENT INCOME
  Interest               3,000                  269               1,250                2,496                 1,246 83.20%                   748                2,481                      15 0.60%
Total - Investment income               3,000                  269               1,250                2,496                 1,246 83.20%                   748                2,481                      15 0.60%
37 CONTRIBUTIONS - PRIVATE SOURCES
  Contributions - Private                      -                       -                       -                3,500                 3,500 N/A                5,000                5,625               (2,125) -37.78%
  Contributions - Miracle Field                      -                       -                       -                        -                        - N/A                        -                       -                        - N/A
  Contributions - Furloughs                      -                       -                       -                        -                        - N/A                        -                       -                        - N/A
Total - Contributions - Private Sources                      -                       -                     -                  3,500                 3,500 N/A                5,000                5,625               (2,125) -37.78%
38 MISCELLANEOUS REVENUE
  Contributions - Friends of Greenhouse                      -                       -                       -                        -                        - N/A                        -                       -                        - N/A
  Rent U.S. Government               5,460                  455               2,275                2,275                        - 41.67%                   455                2,275                        - 0.00%
  W.C. Board of Education           160,000                       -             66,667              63,623               (3,044) 39.76%              16,931              74,365             (10,742) -14.44%
  Murray County Board of Comm.           300,000                       -           125,000              73,088             (51,912) 24.36%              23,828              72,031                 1,057 1.47%
  State of Georgia - Other           130,000             34,845             54,167              79,062               24,895 60.82%                       9              57,601               21,461 37.26%
  Other Not Classified            245,000             20,015           102,083            109,618                 7,535 44.74%              32,302            110,710               (1,092) -0.99%
Total - Miscellaneous Revenue           840,460             55,315           350,192            327,666             (22,526) 38.99%              73,525            316,982               10,684 3.37%
39 OTHER FINANCING SOURCES
  Sale of General Fixed Assets             30,000                       -             12,500                   199             (12,301) 0.66%                 (716)              99,823             (99,624) -99.80%
  Operating Transfer In           202,144                       -                       -                        -                        - 0.00%            116,667            583,333           (583,333) -100.00%
Total - Other Financing Sources           232,144                       -             12,500                   199             (12,301) 0.09%            115,951            683,156           (682,957) -99.97%
             
TOTAL REVENUES  $  38,183,825  $    1,598,909  $    9,880,133  $   10,134,153  $         254,020 26.54%  $     1,897,229  $   11,159,321  $    (1,025,168) -9.19%