Whitfield County, Georgia
General Fund Schedule of Revenues - Unaudited
Year to Date Totals as of September 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   $     15,709,859  $                      -  $                      -  $                       -  $                        - 0.00%  $                       -  $                       -  $                        - N/A
  Property tax-M&O Delinquent           1,280,599                24,655           1,280,599             1,280,599                            - 100.00%                  81,677            1,198,180                  82,419 6.88%
  Property tax-Title Ad Valorem Tax           2,048,000              133,039           1,568,000 [1]             1,388,753               (179,247) 67.81%                146,423            1,656,631
  Property taxes - Other (Timber, Vehicle, Misc)              881,969              103,271              881,969                881,969                            - 100.00%                  71,675               937,319                 (55,350) -5.91%
  Real Estate transfer taxes                50,000                  6,079                37,500                  67,496                  29,996 134.99%                    4,304                 53,815                  13,681 25.42%
  Franchise taxes              350,000                          -              175,000 [2]                215,287                  40,287 61.51%                           -               195,514                  19,773 10.11%
  Local Option Sales Taxes         10,084,000              308,408           7,563,000             6,870,179               (692,821) 68.13%                874,153            7,760,788               (890,609) -11.48%
  Alcoholic beverage taxes              350,000                36,091              262,500                304,720                  42,220 87.06%                  34,759               288,128                  16,592 5.76%
  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              227,573                18,757              227,573                227,573                            - 100.00%                  41,215               302,041                 (74,468) -24.65%
Total - Taxes         31,080,000              630,300         12,094,321           11,334,756               (759,565) 36.47%             1,254,206          12,489,934            (1,155,178) -9.25%
32 LICENSES AND PERMITS
  Alcoholic beverage licenses                64,500                     100                64,500                  65,950                    1,450 102.25%                       100                 69,700                   (3,750) -5.38%
  Zoning/Planning                32,500                     250                24,375                  10,465                 (13,910) 32.20%                    2,047                 20,344                   (9,879) -48.56%
  Land Disturbing Permit                  2,500                     166                  1,875                    9,002                    7,127 360.08%                       240                   4,657                    4,345 93.30%
  Raffle, Solicitation, Pawn Shop & Recycler Permits                  1,000                    (100)                     750                       670                        (80) 67.00%                       (20)                      985                      (315) -31.98%
  Building Permits              325,000                36,621              243,750                220,693                 (23,057) 67.91%                  28,358               306,643                 (85,950) -28.03%
Total - Licenses and permits              425,500                37,037              335,250                306,780                 (28,470) 72.10%                  30,725               402,329                 (95,549) -23.75%
33 INTERGOVERNMENTAL REVENUE
  Federal/State MPO               155,500                10,895                22,565                  22,565                            - 14.51%                           -                 43,431                 (20,866) -48.04%
  Federal - Indirect              236,700                46,720                97,100                  97,100                            - 41.02%                  31,631                 85,108                  11,992 14.09%
  Federal - Indirect (SCAAP)                          -                          -                          -                           -                            - N/A                           -                           -                            - 0.00%
  U.S. Treasury (Payment in lieu of property taxes)              447,000                          -              339,000 [3]                353,036                  14,036 78.98%                           -               334,149                  18,887 5.65%
  DW Solid Waste Authority                          -                          -                          -                           -                            - N/A                           -                           -                            - N/A
  Dalton Utilities                          -                          -                          -                           -                            - N/A                    4,078                   4,078                   (4,078) -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%                           -                   8,843                    2,743 31.02%
Total - Intergovernmental Revenue           1,746,600                57,615           1,265,251             1,279,323                  14,072 73.25%                  35,709               475,609                803,714 168.99%
34 CHARGES FOR SERVICES
  Clerk of Court              105,000                  7,047                78,750                  62,906                 (15,844) 59.91%                    5,561                 75,806                 (12,900) -17.02%
  Probate Court              193,000                13,131              144,750                161,031                  16,281 83.44%                  17,054               149,558                  11,473 7.67%
  Magistrate Court              240,000                18,970              180,000                147,953                 (32,047) 61.65%                  15,673               174,550                 (26,597) -15.24%
  Bond Administration                75,000                  6,360                56,250                  58,200                    1,950 77.60%                    5,700                 55,680                    2,520 4.53%
  Recording Fees              210,000                17,850              157,500                170,892                  13,392 81.38%                  14,395               156,010                  14,882 9.54%
  Motor Vehicle Tag Collection Fees              215,000                19,918              161,250                174,166                  12,916 81.01%                  17,053               165,974                    8,192 4.94%
  Board of Elections and Registrar                30,000                          -                  1,940                    1,940                            - 6.47%                           -                           -                    1,940 N/A
  Commission on Tax Collections           1,061,060                24,646              302,322                302,322                            - 28.49%                  24,738               289,480                  12,842 4.44%
  Sheriff - Fingerprinting Fees                  4,500                     210                  3,375                    1,958                   (1,417) 43.51%                       165                   2,998                   (1,040) -34.69%
  City of Dalton               195,600                16,163              146,700                144,725                   (1,975) 73.99%                  74,487               162,118                 (17,393) -10.73%
  City of Dalton - Inmate Housing                80,000                  5,880                60,000                  56,003                   (3,997) 70.00%                    5,820                 71,440                 (15,437) -21.61%
  State of Georgia - Inmate Housing                10,000                          -                  7,500                  25,785                  18,285 257.85%                           -                 19,013                    6,772 35.62%
  City of T. Hill, Varnell, & Cohutta  - Inmate Housing                  7,100                  1,458                  5,325                  11,570                    6,245 162.96%                       965                   6,708                    4,862 72.48%
  Federal - Inmate Housing                44,000                  6,270                33,000                  32,504                      (496) 73.87%                           -                 31,355
  Jail Construction - Staffing              160,000                13,707              120,000                133,066                  13,066 83.17%                  11,232               121,368                  11,698 9.64%
  Public Works - Driveways/Jobs                15,000                  4,860                11,250                  55,055                  43,805 367.03%                    3,680                 14,890                  40,165 269.74%
  State D.O.T.                          -                          -                          -                           -                            - N/A                           -               798,348               (798,348) -100.00%
  Animal Control                  5,000                          -                  3,750                    5,582                    1,832 111.64%                       415                   4,800                       782 16.29%
  Clerk of Superior Court                23,000                  1,983                17,250                  16,995                      (255) 73.89%                    1,740                 16,161                       834 5.16%
  Recreation Activity Fees              159,500                24,832              119,625                118,250                   (1,375) 74.14%                    5,823               125,312                   (7,062) -5.64%
  Other              172,750                11,546              129,563                112,950                 (16,613) 65.38%                  16,235               142,780                 (29,830) -20.89%
Total - Charges for services           3,005,510              194,831           1,740,100             1,793,853                  53,754 59.69%                220,736            2,584,349               (790,496) -30.59%
35 FINES AND FORFEITURES
  Clerk of Superior Court              350,000                30,700              262,500                395,584                133,084 113.02%                  30,961               304,171                  91,413 30.05%
  Magistrate Court                55,000                  7,032                41,250                  65,043                  23,793 118.26%                    8,101                 51,555                  13,488 26.16%
  Probate Court              595,000                64,594              446,250                521,056                  74,806 87.57%                  43,051               420,645                100,411 23.87%
  Juvenile Court                20,000                          -                15,000                    5,678                   (9,322) 28.39%                       475                 15,260                   (9,582) -62.79%
Total - Fines and forfeitures           1,020,000              102,326              765,000                987,361                222,361 96.80%                  82,588               791,631                195,730 24.72%
36 INVESTMENT INCOME
  Interest                  3,000                       20                  2,250                    2,505                       255 83.50%                         20                   3,069                      (564) -18.38%
Total - Investment income                  3,000                       20                  2,250                    2,505                       255 83.50%                         20                   3,069                      (564) -18.38%
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                  3,750                    4,095                       345 81.90%                       455                   4,095                            - 0.00%
  W.C. Board of Education              190,000                29,943              142,500                179,057                  36,557 94.24%                    2,500               124,067                  54,990 44.32%
  Murray County Board of Comm.              297,150                          -              222,863                158,229                 (64,634) 53.25%                  12,767               177,243                 (19,014) -10.73%
  State of Georgia - Other              133,400                38,098              111,300 [4]                125,601                  14,301 94.15%                           -               101,171                  24,430 24.15%
  Other Not Classified               247,400                  1,207              185,550                202,315                  16,765 81.78%                  22,200               195,252                    7,063 3.62%
Total - Miscellaneous Revenue              872,950                69,703              665,963                669,297                    3,335 76.67%                  37,922               601,828                  67,469 11.21%
39 OTHER FINANCING SOURCES
  Sale of General Fixed Assets              430,000                          -                21,499 [5]                  21,499                            - 5.00%                       600                 76,312                 (54,813) -71.83%
  Operating Transfer In                60,200                          -                          -                           -                            - 0.00%                           -                           -                            - N/A
Total - Other Financing Sources              490,200                          -                21,499                  21,499                            - 4.39%                       600                 76,312                 (54,813) -71.83%
             
TOTAL REVENUES  $     38,643,760  $       1,091,832  $     16,889,633  $       16,398,874  $           (490,759) 42.44%  $         1,662,506  $      17,428,561  $        (1,029,687) -5.91%

[1]
Carol Roberts:
Modify calculation
[2]
Carol Roberts:
Modify calculation
[3]
Carol Roberts:
Modify calculation
[4]
Carol Roberts:
Modify calculation
[5]
Carol Roberts:
Assume actual is projected until actual is more than $30k