Whitfield County, Georgia
General Fund Schedule of Revenues - Unaudited
Year to Date Totals as of November 30, 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   $     16,130,669  $       2,529,809  $       2,987,714  $         2,987,714  $                        - 18.52%  $         2,003,234  $        2,325,754  $            661,960 28.46%
  Property tax-M&O Delinquent           1,241,046                17,182           1,241,046             1,241,046                            - 100.00%                  19,276            1,513,203               (272,157) -17.99%
  Property tax-Title Ad Valorem Tax           1,850,000              127,347           1,695,833             1,933,522                237,689 104.51%                105,177            1,616,191
  Property taxes - Other (Timber, Vehicle, Misc)           1,085,285                61,583           1,085,285             1,085,285                            - 100.00%                  79,384            1,225,960               (140,675) -11.47%
  Real Estate transfer taxes                46,000                  3,746                42,167                  67,710                  25,543 147.20%                    3,334                 56,451                  11,259 19.94%
  Franchise taxes              340,000                          -              255,000                284,334                  29,334 83.63%                           -               261,314                  23,020 8.81%
  Local Option Sales Taxes           9,900,000              871,056           9,075,000             9,475,371                400,371 95.71%                959,433          10,127,565               (652,194) -6.44%
  Alcoholic beverage taxes              340,000                29,353              311,667                349,591                  37,924 102.82%                  24,776               310,372                  39,219 12.64%
  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              343,000                19,769              343,000                343,000                            - 100.00%                  15,551               268,219                  74,781 27.88%
Total - Taxes         31,394,000           3,659,845         17,154,712           17,865,091                710,379 56.91%             3,210,165          17,822,768                  42,323 0.24%
32 LICENSES AND PERMITS
  Alcoholic beverage licenses                64,500                          -                64,500                  69,100                    4,600 107.13%                           -                 64,600                    4,500 6.97%
  Zoning/Planning                  5,000                  1,750                  4,583                  22,844                  18,261 456.88%                       200                   4,164                  18,680 448.61%
  Land Disturbing Permit                  2,500                          -                  2,292                    4,657                    2,365 186.28%                           -                   2,191                    2,466 112.55%
  Raffle, Solicitation, Pawn Shop & Recycler Permits                  1,000                       60                     917                    1,065                       148 106.50%                           -                      970                         95 9.79%
  Building Permits              285,000                20,423              261,250                352,817                  91,567 123.80%                  17,187               304,546                  48,271 15.85%
Total - Licenses and permits              358,000                22,233              333,542                450,483                116,941 125.83%                  17,387               376,471                  74,012 19.66%
33 INTERGOVERNMENTAL REVENUE
  Federal/State MPO               204,393                15,741                59,172                  59,172                            - 28.95%                    6,433                 59,185                        (13) -0.02%
  Federal - Indirect                31,280                31,280                31,280                116,388                  85,108 372.08%                           -                 60,615                  55,773 92.01%
  Federal - Indirect (SCAAP)                          -                          -                          -                  17,928                  17,928 0.00%                           -                 22,381                            - 0.00%
  U.S. Treasury (Payment in lieu of property taxes)              480,000                          -              480,000                449,530                 (30,470) 93.65%                           -               492,973                 (43,443) -8.81%
  DW Solid Waste Authority                          -                          -                          -                           -                            - N/A                           -                           -                            - N/A
  Dalton Utilities                          -                          -                          -                  10,203                  10,203 N/A                           -                   7,518                    2,685 35.71%
  State Grant - Direct                          -                          -                          -                           -                            - N/A                           -                   9,683                   (9,683) -100.00%
  Other                27,300                          -                25,025                  11,343                 (13,682) 41.55%                    2,726                 27,282                 (15,939) -58.42%
Total - Intergovernmental Revenue              742,973                47,021              595,477                664,564                  69,087 89.45%                    9,159               679,637                 (15,073) -2.22%
34 CHARGES FOR SERVICES
  Clerk of Court              110,000                  7,699              100,833                  90,125                 (10,708) 81.93%                    9,053               102,042                 (11,917) -11.68%
  Probate Court              188,000                13,512              172,333                180,734                    8,401 96.14%                  12,816               171,058                    9,676 5.66%
  Magistrate Court              261,000                10,983              239,250                203,245                 (36,005) 77.87%                  15,433               237,920                 (34,675) -14.57%
  Bond Administration                80,000                  5,680                73,333                  67,380                   (5,953) 84.23%                    4,900                 69,895                   (2,515) -3.60%
  Recording Fees              200,000                12,505              183,333                185,574                    2,241 92.79%                  11,549               174,849                  10,725 6.13%
  Motor Vehicle Tag Collection Fees              215,000                16,442              197,083                201,995                    4,912 93.95%                  14,928               204,850                   (2,855) -1.39%
  Board of Elections and Registrar                          -                          -                          -                           -                            - N/A                           -                      720                      (720) -100.00%
  Commission on Tax Collections              940,000              126,491              454,760                454,760                            - 48.38%                132,759               464,912                 (10,152) -2.18%
  Sheriff - Fingerprinting Fees                  5,000                      (18)                  4,583                    3,546                   (1,037) 70.92%                       130                   3,318                       228 6.87%
  City of Dalton               194,200                21,506              178,017                182,820                    4,803 94.14%                    1,525                 17,300                165,520 956.76%
  City of Dalton - Inmate Housing                66,000                  3,428                60,500                  79,805                  19,305 120.92%                  11,368                 89,638                   (9,833) -10.97%
  State of Georgia - Inmate Housing                  7,000                  9,510                  6,417                  28,523                  22,106 407.47%                    1,425                   6,540                  21,983 336.13%
  City of T. Hill, Varnell, & Cohutta  - Inmate Housing                11,200                  1,720                10,267                    9,275                      (992) 82.81%                       900                   9,940                      (665) -6.69%
  Federal - Inmate Housing                50,000                          -                45,833                  34,180                 (11,653) 68.36%                    8,237                 57,454
  Jail Construction - Staffing              160,000                12,424              146,667                147,518                       851 92.20%                  10,181               145,553                    1,965 1.35%
  Public Works - Driveways/Jobs                15,000              136,793                13,750                151,763                138,013 1011.75%                    2,150                 69,403                  82,360 118.67%
  State D.O.T.              798,348                          -              798,348                798,348                            - 100.00%                           -               804,463                   (6,115) -0.76%
  Animal Control                  5,000                     895                  4,583                    6,455                    1,872 129.10%                           -                   4,868                    1,587 32.60%
  Clerk of Superior Court                23,000                  1,800                21,083                  19,832                   (1,251) 86.23%                    1,591                 20,797                      (965) -4.64%
  Recreation Activity Fees              131,000                  6,454              120,083                149,304                  29,221 113.97%                    8,361               121,004                  28,300 23.39%
  Other              131,500                14,447              120,542                172,605                  52,063 131.26%                  11,836               125,851                  46,754 37.15%
Total - Charges for services           3,591,248              402,271           2,951,600             3,167,787                216,187 88.21%                259,142            2,902,375                265,412 9.14%
35 FINES AND FORFEITURES
  Clerk of Superior Court              307,000                30,827              281,417                367,571                  86,154 119.73%                  28,579               304,008                  63,563 20.91%
  Magistrate Court                50,000                  4,794                45,833                  61,984                  16,151 123.97%                    5,636                 58,439                    3,545 6.07%
  Probate Court              645,000                51,449              591,250                522,679                 (68,571) 81.04%                  44,239               589,897                 (67,218) -11.39%
  Juvenile Court                20,000                     337                18,333                  15,953                   (2,380) 79.77%                    1,390                 17,244                   (1,291) -7.49%
Total - Fines and forfeitures           1,022,000                87,407              936,833                968,187                  31,354 94.73%                  79,844               969,588                   (1,401) -0.14%
36 INVESTMENT INCOME
  Interest                  3,000                     150                  2,750                    3,248                       498 108.27%                       162                   3,249                          (1) -0.03%
Total - Investment income                  3,000                     150                  2,750                    3,248                       498 108.27%                       162                   3,249                          (1) -0.03%
37 CONTRIBUTIONS - PRIVATE SOURCES
  Contributions - Private                          -                          -                          -                    3,500                    3,500 N/A                           -                   7,919                   (4,419) -55.80%
  Contributions - Miracle Field                          -                          -                          -                           -                            - N/A                           -                           -                            - N/A
  Contributions - Furloughs                          -                          -                          -                           -                            - N/A                           -                           -                            - N/A
Total - Contributions - Private Sources                          -                          -                        -                      3,500                    3,500 N/A                           -                   7,919                   (4,419) -55.80%
38 MISCELLANEOUS REVENUE
  Contributions - Friends of Greenhouse                          -                          -                          -                           -                            - N/A                           -                           -                            - N/A
  Rent U.S. Government                  5,460                     455                  5,005                    5,005                            - 91.67%                           -                   4,550                       455 10.00%
  W.C. Board of Education              160,000                43,475              146,667                192,366                  45,699 120.23%                  34,889               151,395                  40,971 27.06%
  Murray County Board of Comm.              300,000                49,411              275,000                236,002                 (38,998) 78.67%                  31,748               224,395                  11,607 5.17%
  State of Georgia - Other              130,000                          -              130,000                160,276                  30,276 123.29%                  37,227               139,029                  21,247 15.28%
  Other Not Classified               245,000                  8,703              224,583                228,552                    3,969 93.29%                  12,493               246,685                 (18,133) -7.35%
Total - Miscellaneous Revenue              840,460              102,044              781,255                822,201                  40,946 97.83%                116,357               766,054                  56,147 7.33%
39 OTHER FINANCING SOURCES
  Sale of General Fixed Assets                30,000                          -                27,500                  76,267                  48,767 254.22%                           -               134,411                 (58,144) -43.26%
  Operating Transfer In              202,144                          -                          -                           -                            - 0.00%                116,667            1,381,613            (1,381,613) -100.00%
Total - Other Financing Sources              232,144                          -                27,500                  76,267                  48,767 32.85%                116,667            1,516,024            (1,439,757) -94.97%
             
TOTAL REVENUES  $     38,183,825  $       4,320,971  $     22,783,668  $       24,021,328  $         1,237,660 62.91%  $         3,808,883  $      25,044,085  $        (1,022,757) -4.08%