Whitfield County, Georgia
General Fund Schedule of Revenues - Unaudited
Year to Date Totals as of September 30, 2017
With Comparative Totals for 2016
2017 2016
Variance
Amended Current  Year to Date Year to Date Favorable Percentage Current Year to Date
Budget Month Projected Actual (Unfavorable) Collected Month Actual 17 vs 16
31 TAXES
  Property taxes - M&O   $  21,825,324  $          10,592  $          10,592  $            10,592  $                       - 0.05%  $                        -  $                       -  $            10,592 N/A
  Property tax-M&O Delinquent         1,561,171               61,537         1,561,171          1,561,171                           - 100.00%                   24,655             1,280,599              280,572 21.91%
  Property tax-Title Ad Valorem Tax         1,845,000            140,775         1,413,750 [1]          1,582,305              168,555 85.76%                 133,039             1,388,753
  Property taxes - Other (Timber, Vehicle, Misc)         1,035,827               81,017         1,035,827          1,035,827                           - 100.00%                 103,271                881,969              153,858 17.44%
  Real Estate transfer taxes              70,000                 8,174               52,500                80,865                28,365 115.52%                     6,079                  67,496                13,369 19.81%
  Franchise taxes            390,000            195,000 [2]              211,003                16,003 54.10%                            -                215,287                 (4,284) -1.99%
  Local Option Sales Taxes         9,712,000            810,454         7,284,000          7,329,539                45,539 75.47%                 308,408             6,870,179              459,360 6.69%
  Alcoholic beverage taxes            350,000               33,635            262,500              309,433                46,933 88.41%                   36,091                304,720                   4,713 1.55%
  Insurance premium taxes                         -                          -                           - N/A                            -                            -                           - N/A
  Financial institutional licenses              98,000               98,000 [3]              104,677                   6,677 106.81%                            -                  98,180                   6,497 6.62%
  Penalties, Interest, Fees - Tax Collection            225,678               27,068            225,678              225,678                           - 100.00%                   18,757                227,573                 (1,895) -0.83%
Total - Taxes       37,113,000         1,173,252       12,139,018        12,451,090              312,072 33.55%               630,300         11,334,756           1,116,334 9.85%
32 LICENSES AND PERMITS
  Alcoholic beverage licenses              64,500               64,500 [4]                67,825                   3,325 105.16%                        100                  65,950                   1,875 2.84%
  Zoning/Planning              22,000                 1,666               16,500                20,287                   3,787 92.21%                        250                  10,465                   9,822 93.86%
  Land Disturbing Permit                 5,000                 1,877                 3,750                14,087                10,337 281.74%                        166                    9,002                   5,085 56.49%
  Raffle, Solicitation, Pawn Shop & Recycler Permits                 1,000                    750                  1,450                      700 145.00%                      (100)                       670                      780 116.42%
  Building Permits            325,000               36,960            243,750              303,978                60,228 93.53%                   36,621                220,693                83,285 37.74%
Total - Licenses and permits            417,500               40,503            329,250              407,627                78,377 97.64%                 37,037              306,780              100,847 32.87%
33 INTERGOVERNMENTAL REVENUE
  Federal/State MPO             162,500               19,361 [5]                19,361                           - 11.91%                   10,895                  22,565                 (3,204) -14.20%
  Federal - Indirect            348,000               65,294            170,266 [6]              170,266                           - 48.93%                   46,720                  97,100                73,166 75.35%
  Federal - Indirect (SCAAP)                         -                          -                           - N/A                            -                            -                           - 0.00%
  U.S. Treasury (Payment in lieu of property taxes)            461,000            351,000 [7]              368,782                17,782 80.00%                            -                353,036                15,746 4.46%
  DW Solid Waste Authority                         -                          -                           - N/A                            -                            -                           - N/A
  Dalton Utilities                         -                          -                           - N/A                            -                            -                           - N/A
  State Grant - Direct         1,035,915         1,035,915 [8]          1,035,915                           - 100.00%                            -                795,036              240,879 30.30%
  Other            210,600               12,842 [9]                12,842                           - 6.10%                            -                  11,586                   1,256 10.84%
Total - Intergovernmental Revenue         2,218,015               65,294         1,589,384          1,607,166                17,782 72.46%                 57,615           1,279,323              327,843 25.63%
34 CHARGES FOR SERVICES
  Clerk of Court              90,000                 6,154               67,500                71,839                   4,339 79.82%                     7,047                  62,906                   8,933 14.20%
  Probate Court            203,000               12,783            152,250              156,516                   4,266 77.10%                   13,131                161,031                 (4,515) -2.80%
  Magistrate Court            200,000               15,301            150,000              148,507                 (1,493) 74.25%                   18,970                147,953                      554 0.37%
  Bond Administration              75,000                 4,360               56,250                53,000                 (3,250) 70.67%                     6,360                  58,200                 (5,200) -8.93%
  Recording Fees            210,000               16,072            157,500              159,729                   2,229 76.06%                   17,850                170,892               (11,163) -6.53%
  Motor Vehicle Tag Collection Fees            215,000               18,831            161,250              174,872                13,622 81.34%                   19,918                174,166                      706 0.41%
  Board of Elections and Registrar                         -                          -                19,614                19,614 N/A                            -                    1,940                17,674 911.03%
  Commission on Tax Collections         1,265,904               22,297            317,110 [10]              317,110                           - 25.05%                   24,646                302,322                14,788 4.89%
  Sheriff - Fingerprinting Fees                 3,500                      36                 2,625                  1,538                 (1,087) 43.94%                        210                    1,958                    (420) -21.45%
  City of Dalton             199,200                 2,030            149,400              130,402               (18,998) 65.46%                   16,163                144,725               (14,323) -9.90%
  City of Dalton - Inmate Housing              80,000                 5,591               60,000                55,244                 (4,756) 69.06%                     5,880                  56,003                    (759) -1.36%
  State of Georgia - Inmate Housing              20,000               15,000                18,990                   3,990 94.95%                            -                  25,785                 (6,795) -26.35%
  City of T. Hill, Varnell, & Cohutta  - Inmate Housing                 9,500                 2,795                 7,125                10,397                   3,272 109.44%                     1,458                  11,570                 (1,173) -10.14%
  Federal - Inmate Housing              44,000               33,000                26,343                 (6,657) 59.87%                     6,270                  32,504
  Jail Construction - Staffing            160,000               13,330            120,000              131,234                11,234 82.02%                   13,707                133,066                 (1,832) -1.38%
  Public Works - Driveways/Jobs              15,000               14,345               11,250                69,010                57,760 460.07%                     4,860                  55,055                13,955 25.35%
  State D.O.T.                         -                          -                           - N/A                            -                            -                           - N/A
  Animal Control                 6,000                    370                 4,500                  4,342                    (158) 72.37%                            -                    5,582                 (1,240) -22.21%
  Clerk of Superior Court              22,000                 1,772               16,500                16,458                       (42) 74.81%                     1,983                  16,995                    (537) -3.16%
  Recreation Activity Fees            134,000               20,133            100,500              113,897                13,397 85.00%                   24,832                118,250                 (4,353) -3.68%
  Other            164,100               16,306            123,075              136,804                13,729 83.37%                   11,546                112,950                23,854 21.12%
Total - Charges for services         3,116,204            172,506         1,704,835          1,815,846              111,011 58.27%               194,831           1,793,853                21,993 1.23%
35 FINES AND FORFEITURES
  Clerk of Superior Court            410,000               65,949            307,500              565,741              258,241 137.99%                   30,700                395,584              170,157 43.01%
  Magistrate Court              68,000                 6,700               51,000                66,458                15,458 97.73%                     7,032                  65,043                   1,415 2.18%
  Probate Court            595,000               57,170            446,250              597,800              151,550 100.47%                   64,594                521,056                76,744 14.73%
  Juvenile Court                 9,000                    202                 6,750                  4,316                 (2,434) 47.96%                            -                    5,678                 (1,362) -23.99%
Total - Fines and forfeitures         1,082,000            130,021            811,500          1,234,315              422,815 114.08%               102,326              987,361              246,954 25.01%
36 INVESTMENT INCOME
  Interest                 3,000                    251                 2,250                  7,635                   5,385 254.50%                          20                    2,505                   5,130 204.79%
Total - Investment income                 3,000                    251                 2,250                  7,635                   5,385 254.50%                         20                   2,505                   5,130 204.79%
37 CONTRIBUTIONS - PRIVATE SOURCES
  Contributions - Private                 3,500                 3,500 [11]                  7,375                   3,875 210.71%                            -                   3,500                   3,875 110.71%
  Contributions - Miracle Field                         -                          -                           - N/A                            -                           -                           - N/A
  Contributions - Furloughs                         -                          -                           - N/A                            -                           -                           - N/A
Total - Contributions - Private Sources                 3,500                          -                 3,500                  7,375                   3,875 210.71%                            -                   3,500                   3,875 110.71%
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               31,446            142,500              160,409                17,909 84.43%                   29,943                179,057               (18,648) -10.41%
  Murray County Board of Comm.            305,500                 6,923            229,125              166,879               (62,246) 54.62%                            -                158,229                   8,650 5.47%
  State of Georgia - Other            128,400               66,300 [12]                69,217                   2,917 53.91%                   38,098                125,601               (56,384) -44.89%
  Other Not Classified             271,600 [13]               18,618            203,700              263,693                59,993 97.09%                     1,207                202,315                61,378 30.34%
Total - Miscellaneous Revenue            900,500               57,442            645,375              664,293                18,918 73.77%                 69,703              669,297                 (5,004) -0.75%
39 OTHER FINANCING SOURCES
  Sale of General Fixed Assets            630,000            172,500 [14]              321,298              148,798 51.00%                            -                21,499              299,799 1394.48%
  Operating Transfer In              65,800                          - [15]                           - 0.00%                            -                           -                           - N/A
Total - Other Financing Sources            695,800                          -            172,500              321,298              148,798 46.18%                            -                21,499              299,799 1394.48%
             
TOTAL REVENUES  $  45,549,519  $     1,639,269  $   17,397,612  $    18,516,645  $       1,119,033 40.65%  $       1,091,832  $    16,398,874  $       2,117,771 12.91%

[1]
Carol Roberts:
AAVT is annual and s/b rcvd in April
[2]
Carol Roberts:
Adj projected for qtrly.
[3]
Carol Roberts:
Proj will = budget in Feb or Mar.  These licenses are usually paid in Feb each year.
[4]
Carol Roberts:
Projected = Budget - Due in Jan
[5]
Carol Roberts:
= Actuals
[6]
Carol Roberts:
= Actuals
[7]
Carol Roberts:
Rcvd qtrly
[8]
Carol Roberts:
Projected will be = to Budget in Feb
[9]
Carol Roberts:
= Actuals
[10]
Carol Roberts:
Projected = actual until YE.
[11]
Carol Roberts:
Assume projected = budget
[12]
Carol Roberts:
Projected is based on when rev rcvd.
[13]
Carol Roberts:
Budget amendment for rent
[14]
Carol Roberts:
Adj for escrow sale.
[15]
Carol Roberts:
Not expected until YE