| Whitfield County, Georgia | |||||||||||||||||||
| General Fund Schedule of Revenues - Unaudited | |||||||||||||||||||
| Year to Date Totals as of November 30, 2016 | |||||||||||||||||||
| With Comparative Totals for 2015 | |||||||||||||||||||
| 2016 | 2015 | ||||||||||||||||||
| Variance | |||||||||||||||||||
| Amended | Current | Year to Date | Year to Date | Favorable | Percentage | Current | Year to Date | ||||||||||||
| Budget | Month | Projected | Actual | (Unfavorable) | Collected | Month | Actual | 16 vs 15 | |||||||||||
| 31 | TAXES | ||||||||||||||||||
| Property taxes - M&O | $ 21,626,915 | $ 3,212,827 | $ 3,814,915 | $ 3,814,915 | $ - | 17.64% | $ 2,529,809 | $ 2,987,714 | $ 827,201 | 27.69% | |||||||||
| Property tax-M&O Delinquent | 1,329,718 | 31,056 | 1,329,718 | 1,329,718 | - | 100.00% | 17,182 | 1,241,046 | 88,672 | 7.14% | |||||||||
| Property tax-Title Ad Valorem Tax | 2,048,000 | 127,869 | 1,888,000 [1] | 1,738,037 | (149,963) | 84.87% | 127,347 | 1,933,522 | |||||||||||
| Property taxes - Other (Timber, Vehicle, Misc) | 949,349 | 63,864 | 949,349 | 949,349 | - | 100.00% | 61,583 | 1,085,285 | (135,936) | -12.53% | |||||||||
| Real Estate transfer taxes | 50,000 | 8,242 | 45,833 | 82,250 | 36,417 | 164.50% | 3,746 | 67,710 | 14,540 | 21.47% | |||||||||
| Franchise taxes | 350,000 | 94,003 | 262,500 [2] | 309,290 [3] | 46,790 | 88.37% | - | 284,334 | 24,956 | 8.78% | |||||||||
| Local Option Sales Taxes | 10,084,000 | 819,349 | 9,243,667 | 8,512,286 | (731,381) | 84.41% | 871,056 | 9,475,371 | (963,085) | -10.16% | |||||||||
| Alcoholic beverage taxes | 350,000 | 33,065 | 320,833 | 365,990 | 45,157 | 104.57% | 29,353 | 349,591 | 16,399 | 4.69% | |||||||||
| Insurance premium taxes | - | - | - | - | - | N/A | - | - | - | N/A | |||||||||
| Financial institutional licenses | 98,000 | - | 98,000 | 98,180 | 180 | 100.18% | - | 97,518 | 662 | 0.68% | |||||||||
| Penalties, Interest, Fees - Tax Collection | 294,018 | 11,219 | 294,018 | 294,018 | - | 100.00% | 19,769 | 343,000 | (48,982) | -14.28% | |||||||||
| Total - Taxes | 37,180,000 | 4,401,494 | 18,246,833 | 17,494,033 | (752,800) | 47.05% | 3,659,845 | 17,865,091 | (371,058) | -2.08% | |||||||||
| 32 | LICENSES AND PERMITS | ||||||||||||||||||
| Alcoholic beverage licenses | 64,500 | - | 64,500 | 65,950 | 1,450 | 102.25% | - | 69,100 | (3,150) | -4.56% | |||||||||
| Zoning/Planning | 32,500 | - | 29,792 | 10,465 | (19,327) | 32.20% | 1,750 | 22,844 | (12,379) | -54.19% | |||||||||
| Land Disturbing Permit | 2,500 | - | 2,292 | 9,070 | 6,778 | 362.80% | - | 4,657 | 4,413 | 94.76% | |||||||||
| Raffle, Solicitation, Pawn Shop & Recycler Permits | 1,000 | (80) | 917 | 710 | (207) | 71.00% | 60 | 1,065 | (355) | -33.33% | |||||||||
| Building Permits | 325,000 | 14,394 | 297,917 | 279,723 | (18,194) | 86.07% | 20,423 | 352,817 | (73,094) | -20.72% | |||||||||
| Total - Licenses and permits | 425,500 | 14,314 | 395,417 | 365,918 | (29,499) | 86.00% | 22,233 | 450,483 | (84,565) | -18.77% | |||||||||
| 33 | INTERGOVERNMENTAL REVENUE | ||||||||||||||||||
| Federal/State MPO | 155,500 | - | 22,565 | 22,565 | - | 14.51% | 15,741 | 59,172 | (36,607) | -61.87% | |||||||||
| Federal - Indirect | 255,240 | - | 97,100 | 97,100 | - | 38.04% | 31,280 | 116,388 | (19,288) | -16.57% | |||||||||
| Federal - Indirect (SCAAP) | - | 19,322 | - | 19,322 | 19,322 | N/A | - | 17,928 | - | 0.00% | |||||||||
| U.S. Treasury (Payment in lieu of property taxes) | 447,000 | - | 447,000 [4] | 472,653 | 25,653 | 105.74% | - | 449,530 | 23,123 | 5.14% | |||||||||
| DW Solid Waste Authority | - | - | - | - | - | N/A | - | - | - | N/A | |||||||||
| Dalton Utilities | - | - | - | - | - | N/A | - | 10,203 | (10,203) | -100.00% | |||||||||
| State Grant - Direct | 795,000 | - | 795,000 | 795,036 | 36 | 100.00% | - | - | 795,036 | N/A | |||||||||
| Other | 112,400 | 2,500 | 14,086 | 14,086 | - | 12.53% | - | 11,343 | 2,743 | 24.18% | |||||||||
| Total - Intergovernmental Revenue | 1,765,140 | 21,822 | 1,375,751 | 1,420,762 | 45,011 | 80.49% | 47,021 | 664,564 | 756,198 | 113.79% | |||||||||
| 34 | CHARGES FOR SERVICES | ||||||||||||||||||
| Clerk of Court | 105,000 | 7,155 | 96,250 | 77,631 | (18,619) | 73.93% | 7,699 | 90,125 | (12,494) | -13.86% | |||||||||
| Probate Court | 193,000 | 16,587 | 176,917 | 194,693 | 17,776 | 100.88% | 13,512 | 180,734 | 13,959 | 7.72% | |||||||||
| Magistrate Court | 240,000 | 15,340 | 220,000 | 181,269 | (38,731) | 75.53% | 10,983 | 203,245 | (21,976) | -10.81% | |||||||||
| Bond Administration | 75,000 | 5,640 | 68,750 | 69,940 | 1,190 | 93.25% | 5,680 | 67,380 | 2,560 | 3.80% | |||||||||
| Recording Fees | 210,000 | 15,003 | 192,500 | 204,869 | 12,369 | 97.56% | 12,505 | 185,574 | 19,295 | 10.40% | |||||||||
| Motor Vehicle Tag Collection Fees | 215,000 | 16,681 | 197,083 | 209,167 | 12,084 | 97.29% | 16,442 | 201,995 | 7,172 | 3.55% | |||||||||
| Board of Elections and Registrar | 30,000 | (569) | 1,371 | 1,371 | - | 4.57% | - | - | 1,371 | N/A | |||||||||
| Commission on Tax Collections | 1,061,060 | 126,034 | 502,978 | 502,978 | - | 47.40% | 126,491 | 454,760 | 48,218 | 10.60% | |||||||||
| Sheriff - Fingerprinting Fees | 4,500 | 385 | 4,125 | 2,663 | (1,462) | 59.18% | (18) | 3,546 | (883) | -24.90% | |||||||||
| City of Dalton | 195,600 | 15,963 | 179,300 | 176,602 | (2,698) | 90.29% | 21,506 | 182,820 | (6,218) | -3.40% | |||||||||
| City of Dalton - Inmate Housing | 80,000 | 5,985 | 73,333 | 66,180 | (7,153) | 82.73% | 3,428 | 79,805 | (13,625) | -17.07% | |||||||||
| State of Georgia - Inmate Housing | 10,000 | - | 9,167 | 25,785 | 16,618 | 257.85% | 9,510 | 28,523 | (2,738) | -9.60% | |||||||||
| City of T. Hill, Varnell, & Cohutta - Inmate Housing | 7,100 | 1,740 | 6,508 | 14,843 | 8,335 | 209.06% | 1,720 | 9,275 | 5,568 | 60.03% | |||||||||
| Federal - Inmate Housing | 44,000 | 1,764 | 40,333 | 37,178 | (3,155) | 84.50% | - | 34,180 | |||||||||||
| Jail Construction - Staffing | 160,000 | 13,238 | 146,667 | 158,517 | 11,850 | 99.07% | 12,424 | 147,518 | 10,999 | 7.46% | |||||||||
| Public Works - Driveways/Jobs | 15,000 | 2,410 | 13,750 | 79,975 | 66,225 | 533.17% | 136,793 | 151,763 | (71,788) | -47.30% | |||||||||
| State D.O.T. | - | - | - | - | - | N/A | - | 798,348 | (798,348) | -100.00% | |||||||||
| Animal Control | 5,000 | 485 | 4,583 | 6,956 | 2,373 | 139.12% | 895 | 6,455 | 501 | 7.76% | |||||||||
| Clerk of Superior Court | 23,000 | 1,742 | 21,083 | 20,525 | (558) | 89.24% | 1,800 | 19,832 | 693 | 3.49% | |||||||||
| Recreation Activity Fees | 159,500 | 22,683 | 146,208 | 151,317 | 5,109 | 94.87% | 6,454 | 149,304 | 2,013 | 1.35% | |||||||||
| Other | 172,750 | 11,484 | 158,354 | 136,571 | (21,783) | 79.06% | 14,447 | 172,605 | (36,034) | -20.88% | |||||||||
| Total - Charges for services | 3,005,510 | 279,750 | 2,259,262 | 2,319,030 | 59,769 | 77.16% | 402,271 | 3,167,787 | (848,757) | -26.79% | |||||||||
| 35 | FINES AND FORFEITURES | ||||||||||||||||||
| Clerk of Superior Court | 350,000 | 27,472 | 320,833 | 451,342 | 130,509 | 128.95% | 30,827 | 367,571 | 83,771 | 22.79% | |||||||||
| Magistrate Court | 55,000 | 7,074 | 50,417 | 80,464 | 30,047 | 146.30% | 4,794 | 61,984 | 18,480 | 29.81% | |||||||||
| Probate Court | 595,000 | 56,385 | 545,417 | 637,972 | 92,555 | 107.22% | 51,449 | 522,679 | 115,293 | 22.06% | |||||||||
| Juvenile Court | 20,000 | 1,717 | 18,333 | 7,794 | (10,539) | 38.97% | 337 | 15,953 | (8,159) | -51.14% | |||||||||
| Total - Fines and forfeitures | 1,020,000 | 92,648 | 935,000 | 1,177,572 | 242,572 | 115.45% | 87,407 | 968,187 | 209,385 | 21.63% | |||||||||
| 36 | INVESTMENT INCOME | ||||||||||||||||||
| Interest | 3,000 | 81 | 2,750 | 2,862 | 112 | 95.40% | 150 | 3,248 | (386) | -11.88% | |||||||||
| Total - Investment income | 3,000 | 81 | 2,750 | 2,862 | 112 | 95.40% | 150 | 3,248 | (386) | -11.88% | |||||||||
| 37 | CONTRIBUTIONS - PRIVATE SOURCES | ||||||||||||||||||
| Contributions - Private | - | 150 | - | 3,650 | 3,650 | N/A | - | 3,500 | 150 | 4.29% | |||||||||
| Contributions - Miracle Field | - | - | - | - | - | N/A | - | - | - | N/A | |||||||||
| Contributions - Furloughs | - | - | - | - | - | N/A | - | - | - | N/A | |||||||||
| Total - Contributions - Private Sources | - | 150 | - | 3,650 | 3,650 | N/A | - | 3,500 | 150 | 4.29% | |||||||||
| 38 | MISCELLANEOUS REVENUE | ||||||||||||||||||
| Contributions - Friends of Greenhouse | - | - | - | - | - | N/A | - | - | - | N/A | |||||||||
| Rent U.S. Government | 5,000 | 455 | 4,583 | 5,005 | 422 | 100.10% | 455 | 5,005 | - | 0.00% | |||||||||
| W.C. Board of Education | 190,000 | 28,494 | 174,167 | 207,551 | 33,384 | 109.24% | 43,475 | 192,366 | 15,185 | 7.89% | |||||||||
| Murray County Board of Comm. | 297,150 | 15,964 | 272,388 | 221,013 | (51,375) | 74.38% | 49,411 | 236,002 | (14,989) | -6.35% | |||||||||
| State of Georgia - Other | 133,400 | - | 133,400 [5] | 147,710 | 14,310 | 110.73% | - | 160,276 | (12,566) | -7.84% | |||||||||
| Other Not Classified | 247,400 | 20,563 | 226,783 | 261,900 | 35,117 | 105.86% | 8,703 | 228,552 | 33,348 | 14.59% | |||||||||
| Total - Miscellaneous Revenue | 872,950 | 65,476 | 811,321 | 843,179 | 31,858 | 96.59% | 102,044 | 822,201 | 20,978 | 2.55% | |||||||||
| 39 | OTHER FINANCING SOURCES | ||||||||||||||||||
| Sale of General Fixed Assets | 430,000 | - | 21,499 [6] | 21,499 | - | 5.00% | - | 76,267 | (54,768) | -71.81% | |||||||||
| Operating Transfer In | 60,200 | - | - | - | - | 0.00% | - | - | - | N/A | |||||||||
| Total - Other Financing Sources | 490,200 | - | 21,499 | 21,499 | - | 4.39% | - | 76,267 | (54,768) | -71.81% | |||||||||
| TOTAL REVENUES | $ 44,762,300 | $ 4,875,735 | $ 24,047,832 | $ 23,648,505 | $ (399,327) | 52.83% | $ 4,320,971 | $ 24,021,328 | $ (372,823) | -1.55% | |||||||||