Whitfield County, Georgia
General Fund Schedule of Revenues - Unaudited
Year to Date Totals as of October 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   $     16,229,204  $          457,905  $          457,905  $            457,905  $                        - 2.82%  $            322,520  $           322,520  $            135,385 41.98%
  Property tax-M&O Delinquent           1,223,864                25,684           1,223,864             1,223,864                            - 100.00%                  53,089            1,493,927               (270,063) -18.08%
  Property tax-Title Ad Valorem Tax           1,850,000              149,545           1,541,667             1,806,175                264,508 97.63%                140,581            1,511,014
  Property taxes - Other (Timber, Vehicle, Misc)           1,023,701                86,381           1,023,701             1,023,701                            - 100.00%                100,128            1,138,769               (115,068) -10.10%
  Real Estate transfer taxes                46,000                10,150                38,333                  63,965                  25,632 139.05%                    4,763                 53,118                  10,847 20.42%
  Franchise taxes              340,000                88,820              255,000                284,334                  29,334 83.63%                  80,042               261,314                  23,020 8.81%
  Local Option Sales Taxes           9,900,000              843,528           8,250,000             8,604,316                354,316 86.91%             1,073,766            9,168,132               (563,816) -6.15%
  Alcoholic beverage taxes              340,000                32,109              283,333                320,237                  36,904 94.19%                  29,699               285,596                  34,641 12.13%
  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              323,231                21,190              323,231                323,231                            - 100.00%                  28,421               252,669                  70,562 27.93%
Total - Taxes         31,394,000           1,715,312         13,515,034           14,205,246                690,212 45.25%             1,833,009          14,604,798               (399,552) -2.74%
32 LICENSES AND PERMITS
  Alcoholic beverage licenses                64,500                    (600)                64,500                  69,100                    4,600 107.13%                       100                 64,600                    4,500 6.97%
  Zoning/Planning                  5,000                     750                  4,167                  21,094                  16,927 421.88%                           -                           -                  21,094 N/A
  Land Disturbing Permit                  2,500                          -                  2,083                    4,657                    2,574 186.28%                           -                   2,191                    2,466 112.55%
  Raffle, Solicitation, Pawn Shop & Recycler Permits                  1,000                       20                     833                    1,005                       172 100.50%                           -                   4,934                   (3,929) -79.63%
  Building Permits              285,000                25,751              237,500                332,394                  94,894 116.63%                  32,741               287,359                  45,035 15.67%
Total - Licenses and permits              358,000                25,921              309,083                428,250                119,167 119.62%                  32,841               359,084                  69,166 19.26%
33 INTERGOVERNMENTAL REVENUE
  Federal/State MPO               204,393                          -                43,431                  43,431                            - 21.25%                           -                 52,753                   (9,322) -17.67%
  Federal - Indirect                31,280                          -                31,280                  85,108                  53,828 272.08%                           -                 60,615                  24,493 40.41%
  Federal - Indirect (SCAAP)                          -                17,928                          -                  17,928                  17,928 0.00%                  22,381                 22,381                            - 0.00%
  U.S. Treasury (Payment in lieu of property taxes)              480,000              115,381              480,000                449,530                 (30,470) 93.65%                125,388               492,973                 (43,443) -8.81%
  DW Solid Waste Authority                          -                          -                          -                           -                            - N/A                           -                           -                            - N/A
  Dalton Utilities                          -                  6,125                          -                  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                  2,500                22,750                  11,343                 (11,407) 41.55%                           -                 24,556                 (13,213) -53.81%
Total - Intergovernmental Revenue              742,973              141,934              577,461                617,543                  40,082 83.12%                147,769               670,479                 (52,936) -7.90%
34 CHARGES FOR SERVICES
  Clerk of Court              110,000                  6,620                91,667                  82,426                   (9,241) 74.93%                    8,689                 92,990                 (10,564) -11.36%
  Probate Court              188,000                17,664              156,667                167,222                  10,555 88.95%                  12,815               158,242                    8,980 5.67%
  Magistrate Court              261,000                17,712              217,500                192,262                 (25,238) 73.66%                  27,511               222,487                 (30,225) -13.59%
  Bond Administration                80,000                  6,020                66,667                  61,700                   (4,967) 77.13%                    6,020                 64,995                   (3,295) -5.07%
  Recording Fees              200,000                17,059              166,667                173,069                    6,402 86.53%                  17,827               163,300                    9,769 5.98%
  Motor Vehicle Tag Collection Fees              215,000                19,580              179,167                185,553                    6,386 86.30%                  18,701               189,922                   (4,369) -2.30%
  Board of Elections and Registrar                          -                          -                          -                           -                            - N/A                           -                      720                      (720) -100.00%
  Commission on Tax Collections              940,000                38,789              328,269                328,269                            - 34.92%                  38,008               332,151                   (3,882) -1.17%
  Sheriff - Fingerprinting Fees                  5,000                     565                  4,167                    3,563                      (604) 71.26%                       182                   3,188                       375 11.76%
  City of Dalton               194,200                    (805)              161,833                161,313                      (520) 83.07%                    1,425                 15,775                145,538 922.59%
  City of Dalton - Inmate Housing                66,000                  4,938                55,000                  76,378                  21,378 115.72%                    7,988                 78,270                   (1,892) -2.42%
  State of Georgia - Inmate Housing                  7,000                          -                  5,833                  19,013                  13,180 271.61%                           -                   5,115                  13,898 271.71%
  City of T. Hill, Varnell, & Cohutta  - Inmate Housing                11,200                     848                  9,333                    7,555                   (1,778) 67.46%                       785                   9,040                   (1,485) -16.43%
  Federal - Inmate Housing                50,000                  2,825                41,667                  34,180                   (7,487) 68.36%                  18,362                 49,217
  Jail Construction - Staffing              160,000                13,727              133,333                135,094                    1,761 84.43%                  14,785               135,372                      (278) -0.21%
  Public Works - Driveways/Jobs                15,000                       80                12,500                  14,970                    2,470 99.80%                    1,910                 67,253                 (52,283) -77.74%
  State D.O.T.              798,348                          -              798,348                798,348                            - 100.00%                           -               804,463                   (6,115) -0.76%
  Animal Control                  5,000                     760                  4,167                    5,560                    1,393 111.20%                       840                   4,868                       692 14.22%
  Clerk of Superior Court                23,000                  1,872                19,167                  18,032                   (1,135) 78.40%                    2,005                 19,205                   (1,173) -6.11%
  Recreation Activity Fees              131,000                17,539              109,167                142,851                  33,684 109.05%                  20,485               112,643                  30,208 26.82%
  Other              131,500                15,376              109,583                158,157                  48,574 120.27%                  11,876               114,017                  44,140 38.71%
Total - Charges for services           3,591,248              181,169           2,670,700             2,765,515                  94,815 77.01%                210,214            2,643,233                122,282 4.63%
35 FINES AND FORFEITURES
  Clerk of Superior Court              307,000                32,573              255,833                336,744                  80,911 109.69%                  26,422               275,430                  61,314 22.26%
  Magistrate Court                50,000                  5,636                41,667                  57,190                  15,523 114.38%                    6,239                 52,802                    4,388 8.31%
  Probate Court              645,000                50,585              537,500                471,230                 (66,270) 73.06%                  57,718               545,658                 (74,428) -13.64%
  Juvenile Court                20,000                     356                16,667                  15,616                   (1,051) 78.08%                    1,821                 15,854                      (238) -1.50%
Total - Fines and forfeitures           1,022,000                89,150              851,667                880,780                  29,113 86.18%                  92,200               889,744                   (8,964) -1.01%
36 INVESTMENT INCOME
  Interest                  3,000                       30                  2,500                    3,099                       599 103.30%                         59                   3,088                         11 0.36%
Total - Investment income                  3,000                       30                  2,500                    3,099                       599 103.30%                         59                   3,088                         11 0.36%
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                  4,550                    4,550                            - 83.33%                       455                   4,550                            - 0.00%
  W.C. Board of Education              160,000                24,823              133,333                148,891                  15,558 93.06%                           -               116,506                  32,385 27.80%
  Murray County Board of Comm.              300,000                  9,348              250,000                186,591                 (63,409) 62.20%                           -               192,647                   (6,056) -3.14%
  State of Georgia - Other              130,000                59,105              108,333                160,276                  51,943 123.29%                           -               101,802                  58,474 57.44%
  Other Not Classified               245,000                24,596              204,167                219,849                  15,682 89.73%                  20,533               234,191                 (14,342) -6.12%
Total - Miscellaneous Revenue              840,460              118,327              700,383                720,157                  19,774 85.69%                  20,988               649,696                  70,461 10.85%
39 OTHER FINANCING SOURCES
  Sale of General Fixed Assets                30,000                      (45)                25,000                  76,267                  51,267 254.22%                           -               134,411                 (58,144) -43.26%
  Operating Transfer In              202,144                          -                          -                           -                            - 0.00%                116,667            1,264,947            (1,264,947) -100.00%
Total - Other Financing Sources              232,144                      (45)                25,000                  76,267                  51,267 32.85%                116,667            1,399,358            (1,323,091) -94.55%
             
TOTAL REVENUES  $     38,183,825  $       2,271,798  $     18,651,829  $       19,700,357  $         1,048,528 51.59%  $         2,453,747  $      21,227,399  $        (1,527,042) -7.19%