Whitfield County, Georgia
General Fund Schedule of Revenues - Unaudited
Year to Date Totals as of September 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   $     16,362,460  $                      -  $                      -  $                       -  $                        - 0.00%  $                       -  $                       -  $                        - N/A
  Property tax-M&O Delinquent           1,198,180                81,677           1,198,180             1,198,180                            - 100.00%                  39,531            1,440,837               (242,657) -16.84%
  Property tax-Title Ad Valorem Tax           1,850,000              146,423           1,387,500             1,656,631                269,131 89.55%                143,350            1,370,434
  Property taxes - Other (Timber, Vehicle, Misc)              937,319                71,675              937,319                937,319                            - 100.00%                  99,529            1,038,640               (101,321) -9.76%
  Real Estate transfer taxes                46,000                  4,304                34,500                  53,815                  19,315 116.99%                    6,803                 48,355                    5,460 11.29%
  Franchise taxes              340,000                          -              170,000                195,514                  25,514 57.50%                           -               181,272                  14,242 7.86%
  Local Option Sales Taxes           9,900,000              874,153           7,425,000             7,760,788                335,788 78.39%                919,465            8,094,367               (333,579) -4.12%
  Alcoholic beverage taxes              340,000                34,759              255,000                288,128                  33,128 84.74%                  27,996               255,897                  32,231 12.60%
  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              302,041                41,215              302,041                302,041                            - 100.00%                  25,318               224,248                  77,793 34.69%
Total - Taxes         31,394,000           1,254,206         11,827,540           12,489,934                662,394 39.78%             1,261,992          12,771,789               (281,855) -2.21%
32 LICENSES AND PERMITS
  Alcoholic beverage licenses                64,500                     100                64,500                  69,700                    5,200 108.06%                       475                 64,500                    5,200 8.06%
  Zoning/Planning                  5,000                  2,047                  3,750                  20,344                  16,594 406.88%                           -                           -                  20,344 N/A
  Land Disturbing Permit                  2,500                     240                  1,875                    4,657                    2,782 186.28%                           -                   2,191                    2,466 112.55%
  Raffle, Solicitation, Pawn Shop & Recycler Permits                  1,000                      (20)                     750                       985                       235 98.50%                         20                      970                         15 1.55%
  Building Permits              285,000                28,358              213,750                306,643                  92,893 107.59%                  18,694               258,582                  48,061 18.59%
Total - Licenses and permits              358,000                30,725              284,625                402,329                117,704 112.38%                  19,189               326,243                  76,086 23.32%
33 INTERGOVERNMENTAL REVENUE
  Federal/State MPO               204,393                          -                43,431                  43,431                            - 21.25%                  13,503                 52,753                   (9,322) -17.67%
  Federal - Indirect                31,280                31,631                31,280                  85,108                  53,828 272.08%                           -                 60,615                  24,493 40.41%
  Federal - Indirect (SCAAP)                          -                          -                          -                           -                            - 0.00%                           -                           -                            - 0.00%
  U.S. Treasury (Payment in lieu of property taxes)              480,000                          -              364,750                334,149                 (30,601) 69.61%                           -               367,585                 (33,436) -9.10%
  DW Solid Waste Authority                          -                          -                          -                           -                            - N/A                           -                           -                            - N/A
  Dalton Utilities                          -                  4,078                          -                    4,078                    4,078 N/A                    5,694                   7,518                   (3,440) -45.76%
  State Grant - Direct                          -                          -                          -                           -                            - N/A                           -                   9,683                   (9,683) -100.00%
  Other                27,300                          -                20,475                    8,843                 (11,632) 32.39%                  17,768                 24,556                 (15,713) -63.99%
Total - Intergovernmental Revenue              742,973                35,709              459,936                475,609                  15,673 64.01%                  36,965               522,710                 (47,101) -9.01%
34 CHARGES FOR SERVICES
  Clerk of Court              110,000                  5,561                82,500                  75,806                   (6,694) 68.91%                  11,174                 84,301                   (8,495) -10.08%
  Probate Court              188,000                17,054              141,000                149,558                    8,558 79.55%                  15,952               145,427                    4,131 2.84%
  Magistrate Court              261,000                15,673              195,750                174,550                 (21,200) 66.88%                    2,875               194,977                 (20,427) -10.48%
  Bond Administration                80,000                  5,700                60,000                  55,680                   (4,320) 69.60%                    6,700                 58,975                   (3,295) -5.59%
  Recording Fees              200,000                14,395              150,000                156,010                    6,010 78.01%                  17,064               145,473                  10,537 7.24%
  Motor Vehicle Tag Collection Fees              215,000                17,053              161,250                165,974                    4,724 77.20%                  18,787               171,220                   (5,246) -3.06%
  Board of Elections and Registrar                          -                          -                          -                           -                            - N/A                           -                      720                      (720) -100.00%
  Commission on Tax Collections              940,000                24,738              289,480                289,480                            - 30.80%                  34,943               294,142                   (4,662) -1.58%
  Sheriff - Fingerprinting Fees                  5,000                     165                  3,750                    2,998                      (752) 59.96%                       (72)                   3,006                          (8) -0.27%
  City of Dalton               194,200                74,487              145,650                162,118                  16,468 83.48%                    1,590                 14,350                147,768 1029.74%
  City of Dalton - Inmate Housing                66,000                  5,820                49,500                  71,440                  21,940 108.24%                    8,335                 70,283                    1,157 1.65%
  State of Georgia - Inmate Housing                  7,000                          -                  5,250                  19,013                  13,763 271.61%                    1,095                   5,115                  13,898 271.71%
  City of T. Hill, Varnell, & Cohutta  - Inmate Housing                11,200                     965                  8,400                    6,708                   (1,692) 59.89%                       637                   8,255                   (1,547) -18.74%
  Federal - Inmate Housing                50,000                          -                37,500                  31,355                   (6,145) 62.71%                    5,308                 30,856
  Jail Construction - Staffing              160,000                11,232              120,000                121,368                    1,368 75.86%                  14,154               120,587                       781 0.65%
  Public Works - Driveways/Jobs                15,000                  3,680                11,250                  14,890                    3,640 99.27%                    1,060                 65,343                 (50,453) -77.21%
  State D.O.T.              798,348                          -              798,348                798,348                            - 100.00%                           -               804,463                   (6,115) -0.76%
  Animal Control                  5,000                     415                  3,750                    4,800                    1,050 96.00%                       975                   4,028                       772 19.17%
  Clerk of Superior Court                23,000                  1,740                17,250                  16,161                   (1,089) 70.27%                    1,930                 17,201                   (1,040) -6.05%
  Recreation Activity Fees              131,000                  5,823                98,250                125,312                  27,062 95.66%                    2,710                 92,159                  33,153 35.97%
  Other              131,500                16,235                98,625                142,780                  44,155 108.58%                  (3,173)               102,141                  40,639 39.79%
Total - Charges for services           3,591,248              220,736           2,477,503             2,584,349                106,846 71.96%                142,044            2,433,022                151,327 6.22%
35 FINES AND FORFEITURES
  Clerk of Superior Court              307,000                30,961              230,250                304,171                  73,921 99.08%                  32,005               249,007                  55,164 22.15%
  Magistrate Court                50,000                  8,101                37,500                  51,555                  14,055 103.11%                  26,874                 46,564                    4,991 10.72%
  Probate Court              645,000                43,051              483,750                420,645                 (63,105) 65.22%                  56,931               487,940                 (67,295) -13.79%
  Juvenile Court                20,000                     475                15,000                  15,260                       260 76.30%                    1,366                 14,033                    1,227 8.74%
Total - Fines and forfeitures           1,022,000                82,588              766,500                791,631                  25,131 77.46%                117,176               797,544                   (5,913) -0.74%
36 INVESTMENT INCOME
  Interest                  3,000                       20                  2,250                    3,069                       819 102.30%                         89                   3,028                         41 1.35%
Total - Investment income                  3,000                       20                  2,250                    3,069                       819 102.30%                         89                   3,028                         41 1.35%
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                  4,095                    4,095                            - 75.00%                       455                   4,095                            - 0.00%
  W.C. Board of Education              160,000                  2,500              120,000                124,067                    4,067 77.54%                  16,878               116,506                    7,561 6.49%
  Murray County Board of Comm.              300,000                12,767              225,000                177,243                 (47,757) 59.08%                  25,219               192,647                 (15,404) -8.00%
  State of Georgia - Other              130,000                          -                97,500                101,171                    3,671 77.82%                  22,109               101,802                      (631) -0.62%
  Other Not Classified               245,000                22,200              183,750                195,252                  11,502 79.69%                  13,428               213,658                 (18,406) -8.61%
Total - Miscellaneous Revenue              840,460                37,922              630,345                601,828                 (28,517) 71.61%                  78,089               628,708                 (26,880) -4.28%
39 OTHER FINANCING SOURCES
  Sale of General Fixed Assets                30,000                     600                22,500                  76,312                  53,812 254.37%                           -               134,411                 (58,099) -43.22%
  Operating Transfer In              202,144                          -                          -                           -                            - 0.00%                116,667            1,148,280            (1,148,280) -100.00%
Total - Other Financing Sources              232,144                     600                22,500                  76,312                  53,812 32.87%                116,667            1,282,691            (1,206,379) -94.05%
             
TOTAL REVENUES  $     38,183,825  $       1,662,506  $     16,471,199  $       17,428,561  $            957,362 45.64%  $         1,772,211  $      18,773,654  $        (1,345,093) -7.16%