| Whitfield County, Georgia | |||||||||||||||||||
| General Fund Schedule of Revenues - Unaudited | |||||||||||||||||||
| Year to Date Totals as of October 31, 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 | $ 15,532,951 | $ 602,088 | $ 602,088 | $ 602,088 | $ - | 3.88% | $ 457,905 | $ 457,905 | $ 144,183 | 31.49% | |||||||||
| Property tax-M&O Delinquent | 1,298,663 | 18,063 | 1,298,663 | 1,298,663 | - | 100.00% | 25,684 | 1,223,864 | 74,799 | 6.11% | |||||||||
| Property tax-Title Ad Valorem Tax | 2,048,000 | 121,312 | 1,728,000 [1] | 1,510,065 | (217,935) | 73.73% | 149,545 | 1,806,175 | |||||||||||
| Property taxes - Other (Timber, Vehicle, Misc) | 985,588 | 103,618 | 985,588 | 985,588 | - | 100.00% | 86,381 | 1,023,701 | (38,113) | -3.72% | |||||||||
| Real Estate transfer taxes | 50,000 | 6,512 | 41,667 | 74,008 | 32,341 | 148.02% | 10,150 | 63,965 | 10,043 | 15.70% | |||||||||
| Franchise taxes | 350,000 | 94,000 [2] | 262,500 [3] | 309,287 [4] | 46,787 | 88.37% | 88,820 | 284,334 | 24,953 | 8.78% | |||||||||
| Local Option Sales Taxes | 10,084,000 | 822,758 | 8,403,333 | 7,692,937 | (710,396) | 76.29% | 843,528 | 8,604,316 | (911,379) | -10.59% | |||||||||
| Alcoholic beverage taxes | 350,000 | 28,206 | 291,667 | 332,926 | 41,259 | 95.12% | 32,109 | 320,237 | 12,689 | 3.96% | |||||||||
| Insurance premium taxes | - | - | - | - | - | N/A | - | - | - | N/A | |||||||||
| Financial institutional licenses | 98,000 | - | 98,180 | 98,180 | - | 100.18% | - | 97,518 | 662 | 0.68% | |||||||||
| Penalties, Interest, Fees - Tax Collection | 282,798 | 55,225 | 282,798 | 282,798 | - | 100.00% | 21,190 | 323,231 | (40,433) | -12.51% | |||||||||
| Total - Taxes | 31,080,000 | 1,851,782 | 13,994,484 | 13,186,540 | (807,944) | 42.43% | 1,715,312 | 14,205,246 | (1,018,706) | -7.17% | |||||||||
| 32 | LICENSES AND PERMITS | ||||||||||||||||||
| Alcoholic beverage licenses | 64,500 | - | 64,500 | 65,950 | 1,450 | 102.25% | (600) | 69,100 | (3,150) | -4.56% | |||||||||
| Zoning/Planning | 32,500 | - | 27,083 | 10,465 | (16,618) | 32.20% | 750 | 21,094 | (10,629) | -50.39% | |||||||||
| Land Disturbing Permit | 2,500 | 68 | 2,083 | 9,070 | 6,987 | 362.80% | - | 4,657 | 4,413 | 94.76% | |||||||||
| Raffle, Solicitation, Pawn Shop & Recycler Permits | 1,000 | 120 | 833 | 790 | (43) | 79.00% | 20 | 1,005 | (215) | -21.39% | |||||||||
| Building Permits | 325,000 | 44,636 | 270,833 | 265,329 | (5,504) | 81.64% | 25,751 | 332,394 | (67,065) | -20.18% | |||||||||
| Total - Licenses and permits | 425,500 | 44,824 | 365,333 | 351,604 | (13,729) | 82.63% | 25,921 | 428,250 | (76,646) | -17.90% | |||||||||
| 33 | INTERGOVERNMENTAL REVENUE | ||||||||||||||||||
| Federal/State MPO | 155,500 | - | 22,565 | 22,565 | - | 14.51% | - | 43,431 | (20,866) | -48.04% | |||||||||
| Federal - Indirect | 236,700 | - | 97,100 | 97,100 | - | 41.02% | - | 85,108 | 11,992 | 14.09% | |||||||||
| Federal - Indirect (SCAAP) | - | - | - | - | - | N/A | 17,928 | 17,928 | - | 0.00% | |||||||||
| U.S. Treasury (Payment in lieu of property taxes) | 447,000 | 119,617 | 447,000 [5] | 472,653 | 25,653 | 105.74% | 115,381 | 449,530 | 23,123 | 5.14% | |||||||||
| DW Solid Waste Authority | - | - | - | - | - | N/A | - | - | - | N/A | |||||||||
| Dalton Utilities | - | - | - | - | - | N/A | 6,125 | 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 | - | 11,586 | 11,586 | - | 10.31% | 2,500 | 11,343 | 243 | 2.14% | |||||||||
| Total - Intergovernmental Revenue | 1,746,600 | 119,617 | 1,373,251 | 1,398,940 | 25,689 | 80.10% | 141,934 | 617,543 | 781,397 | 126.53% | |||||||||
| 34 | CHARGES FOR SERVICES | ||||||||||||||||||
| Clerk of Court | 105,000 | 7,570 | 87,500 | 70,476 | (17,024) | 67.12% | 6,620 | 82,426 | (11,950) | -14.50% | |||||||||
| Probate Court | 193,000 | 17,075 | 160,833 | 178,106 | 17,273 | 92.28% | 17,664 | 167,222 | 10,884 | 6.51% | |||||||||
| Magistrate Court | 240,000 | 17,976 | 200,000 | 165,929 | (34,071) | 69.14% | 17,712 | 192,262 | (26,333) | -13.70% | |||||||||
| Bond Administration | 75,000 | 6,100 | 62,500 | 64,300 | 1,800 | 85.73% | 6,020 | 61,700 | 2,600 | 4.21% | |||||||||
| Recording Fees | 210,000 | 18,975 | 175,000 | 189,867 | 14,867 | 90.41% | 17,059 | 173,069 | 16,798 | 9.71% | |||||||||
| Motor Vehicle Tag Collection Fees | 215,000 | 18,320 | 179,167 | 192,486 | 13,319 | 89.53% | 19,580 | 185,553 | 6,933 | 3.74% | |||||||||
| Board of Elections and Registrar | 30,000 | - | 1,940 | 1,940 | - | 6.47% | - | - | 1,940 | N/A | |||||||||
| Commission on Tax Collections | 1,061,060 | 74,622 | 376,944 | 376,944 | - | 35.53% | 38,789 | 328,269 | 48,675 | 14.83% | |||||||||
| Sheriff - Fingerprinting Fees | 4,500 | 320 | 3,750 | 2,278 | (1,472) | 50.62% | 565 | 3,563 | (1,285) | -36.07% | |||||||||
| City of Dalton | 195,600 | 15,913 | 163,000 | 160,638 | (2,362) | 82.13% | (805) | 161,313 | (675) | -0.42% | |||||||||
| City of Dalton - Inmate Housing | 80,000 | 4,193 | 66,667 | 60,195 | (6,472) | 75.24% | 4,938 | 76,378 | (16,183) | -21.19% | |||||||||
| State of Georgia - Inmate Housing | 10,000 | - | 8,333 | 25,785 | 17,452 | 257.85% | - | 19,013 | 6,772 | 35.62% | |||||||||
| City of T. Hill, Varnell, & Cohutta - Inmate Housing | 7,100 | 1,533 | 5,917 | 13,103 | 7,186 | 184.55% | 848 | 7,555 | 5,548 | 73.43% | |||||||||
| Federal - Inmate Housing | 44,000 | 2,910 | 36,667 | 35,414 | (1,253) | 80.49% | 2,825 | 34,180 | |||||||||||
| Jail Construction - Staffing | 160,000 | 12,213 | 133,333 | 145,279 | 11,946 | 90.80% | 13,727 | 135,094 | 10,185 | 7.54% | |||||||||
| Public Works - Driveways/Jobs | 15,000 | 22,510 | 12,500 | 77,565 | 65,065 | 517.10% | 80 | 14,970 | 62,595 | 418.14% | |||||||||
| State D.O.T. | - | - | - | - | - | N/A | - | 798,348 | (798,348) | -100.00% | |||||||||
| Animal Control | 5,000 | 889 | 4,167 | 6,471 | 2,304 | 129.42% | 760 | 5,560 | 911 | 16.38% | |||||||||
| Clerk of Superior Court | 23,000 | 1,789 | 19,167 | 18,783 | (384) | 81.67% | 1,872 | 18,032 | 751 | 4.16% | |||||||||
| Recreation Activity Fees | 159,500 | 10,384 | 132,917 | 128,634 | (4,283) | 80.65% | 17,539 | 142,851 | (14,217) | -9.95% | |||||||||
| Other | 172,750 | 12,136 | 143,958 | 125,087 | (18,871) | 72.41% | 15,376 | 158,157 | (33,070) | -20.91% | |||||||||
| Total - Charges for services | 3,005,510 | 245,428 | 1,974,259 | 2,039,280 | 65,021 | 67.85% | 181,169 | 2,765,515 | (726,235) | -26.26% | |||||||||
| 35 | FINES AND FORFEITURES | ||||||||||||||||||
| Clerk of Superior Court | 350,000 | 28,286 | 291,667 | 423,870 | 132,203 | 121.11% | 32,573 | 336,744 | 87,126 | 25.87% | |||||||||
| Magistrate Court | 55,000 | 8,347 | 45,833 | 73,391 | 27,558 | 133.44% | 5,636 | 57,190 | 16,201 | 28.33% | |||||||||
| Probate Court | 595,000 | 60,531 | 495,833 | 581,587 | 85,754 | 97.75% | 50,585 | 471,230 | 110,357 | 23.42% | |||||||||
| Juvenile Court | 20,000 | 399 | 16,667 | 6,077 | (10,590) | 30.39% | 356 | 15,616 | (9,539) | -61.08% | |||||||||
| Total - Fines and forfeitures | 1,020,000 | 97,563 | 850,000 | 1,084,925 | 234,925 | 106.37% | 89,150 | 880,780 | 204,145 | 23.18% | |||||||||
| 36 | INVESTMENT INCOME | ||||||||||||||||||
| Interest | 3,000 | 277 | 2,500 | 2,782 | 282 | 92.73% | 30 | 3,099 | (317) | -10.23% | |||||||||
| Total - Investment income | 3,000 | 277 | 2,500 | 2,782 | 282 | 92.73% | 30 | 3,099 | (317) | -10.23% | |||||||||
| 37 | CONTRIBUTIONS - PRIVATE SOURCES | ||||||||||||||||||
| Contributions - Private | - | - | - | 3,500 | 3,500 | N/A | - | 3,500 | - | 0.00% | |||||||||
| Contributions - Miracle Field | - | - | - | - | - | N/A | - | - | - | N/A | |||||||||
| Contributions - Furloughs | - | - | - | - | - | N/A | - | - | - | N/A | |||||||||
| Total - Contributions - Private Sources | - | - | - | 3,500 | 3,500 | N/A | - | 3,500 | - | 0.00% | |||||||||
| 38 | MISCELLANEOUS REVENUE | ||||||||||||||||||
| Contributions - Friends of Greenhouse | - | - | - | - | - | N/A | - | - | - | N/A | |||||||||
| Rent U.S. Government | 5,000 | 455 | 4,167 | 4,550 | 383 | 91.00% | 455 | 4,550 | - | 0.00% | |||||||||
| W.C. Board of Education | 190,000 | - | 158,333 | 179,057 | 20,724 | 94.24% | 24,823 | 148,891 | 30,166 | 20.26% | |||||||||
| Murray County Board of Comm. | 297,150 | 46,821 | 247,625 | 205,050 | (42,575) | 69.01% | 9,348 | 186,591 | 18,459 | 9.89% | |||||||||
| State of Georgia - Other | 133,400 | 22,109 | 133,400 [6] | 147,710 | 14,310 | 110.73% | 59,105 | 160,276 | (12,566) | -7.84% | |||||||||
| Other Not Classified | 247,400 | 39,021 | 206,167 | 241,337 | 35,170 | 97.55% | 24,596 | 219,849 | 21,488 | 9.77% | |||||||||
| Total - Miscellaneous Revenue | 872,950 | 108,406 | 749,692 | 777,704 | 28,012 | 89.09% | 118,327 | 720,157 | 57,547 | 7.99% | |||||||||
| 39 | OTHER FINANCING SOURCES | ||||||||||||||||||
| Sale of General Fixed Assets | 430,000 | - | 21,499 [7] | 21,499 | - | 5.00% | (45) | 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% | (45) | 76,267 | (54,768) | -71.81% | |||||||||
| TOTAL REVENUES | $ 38,643,760 | $ 2,467,897 | $ 19,331,018 | $ 18,866,774 | $ (464,244) | 48.82% | $ 2,271,798 | $ 19,700,357 | $ (833,583) | -4.23% | |||||||||