Whitfield County, Georgia
General Fund Schedule of Revenues - Unaudited
Year to Date Totals as of November 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   $  21,535,907  $     2,961,354  $     3,568,713  $      3,568,713  $                       - 16.57%  $       3,212,827  $       3,814,915  $        (246,202) -6.45%
  Property tax-M&O Delinquent         1,654,644               34,043         1,654,644          1,654,644                           - 100.00%                 31,056           1,329,718              324,926 24.44%
  Property tax-Title Ad Valorem Tax         1,845,000            132,901         1,701,250 [1]          1,846,985              145,735 100.11%               127,869           1,738,037
  Property taxes - Other (Timber, Vehicle, Misc)         1,193,833               86,613         1,193,833          1,193,833                           - 100.00%                 63,864              949,349              244,484 25.75%
  Real Estate transfer taxes              70,000               10,799               64,167                98,339                34,172 140.48%                   8,242                82,250                16,089 19.56%
  Franchise taxes            390,000            292,500 [2]              307,349                14,849 78.81%                 94,003              309,290 [3]                 (1,941) -0.63%
  Local Option Sales Taxes         9,712,000            840,962         8,902,667          8,954,763                52,096 92.20%               819,349           8,512,286              442,477 5.20%
  Alcoholic beverage taxes            350,000               34,074            320,833              374,878                54,045 107.11%                 33,065              365,990                   8,888 2.43%
  Insurance premium taxes                         -                          -                           - N/A                            -                           -                           - N/A
  Financial institutional licenses              98,000               98,000 [4]              104,677                   6,677 106.81%                            -                98,180                   6,497 6.62%
  Penalties, Interest, Fees - Tax Collection            263,616               12,144            263,616              263,616                           - 100.00%                 11,219              294,018               (30,402) -10.34%
Total - Taxes       37,113,000         4,112,890       18,060,223        18,367,797              307,574 49.49%           4,401,494         17,494,033              873,764 4.99%
32 LICENSES AND PERMITS
  Alcoholic beverage licenses              64,500               64,500 [5]                67,925                   3,425 105.31%                            -                65,950                   1,975 2.99%
  Zoning/Planning              22,000                    785               20,167                22,540                   2,373 102.45%                            -                10,465                12,075 115.38%
  Land Disturbing Permit                 5,000                 1,890                 4,583                18,740                14,157 374.80%                            -                   9,070                   9,670 106.62%
  Raffle, Solicitation, Pawn Shop & Recycler Permits                 1,000                    200                    917                  1,650                      733 165.00%                       (80)                      710                      940 132.39%
  Building Permits            325,000               44,208            297,917              422,503              124,586 130.00%                 14,394              279,723              142,780 51.04%
Total - Licenses and permits            417,500               47,083            388,083              533,358              145,275 127.75%                 14,314              365,918              167,440 45.76%
33 INTERGOVERNMENTAL REVENUE
  Federal/State MPO             162,500               19,361 [6]                19,361                           - 11.91%                            -                22,565                 (3,204) -14.20%
  Federal - Indirect            362,940            186,746 [7]              186,746                           - 51.45%                            -                97,100                89,646 92.32%
  Federal - Indirect (SCAAP)                         -                          -                           - N/A                 19,322                19,322                           - 0.00%
  U.S. Treasury (Payment in lieu of property taxes)            461,000            461,000 [8]              493,510                32,510 107.05%                            -              472,653                20,857 4.41%
  DW Solid Waste Authority                         -                          -                           - N/A                            -                           -                           - N/A
  Dalton Utilities                         -                          -                           - N/A                            -                           -                           - N/A
  State Grant - Direct         1,035,915         1,035,915 [9]          1,035,915                           - 100.00%                            -              795,036              240,879 30.30%
  Other            210,600                   (500)               12,842 [10]                12,842                           - 6.10%                   2,500                14,086                 (1,244) -8.83%
Total - Intergovernmental Revenue         2,232,955                   (500)         1,715,864          1,748,374                32,510 78.30%                 21,822           1,420,762              327,612 23.06%
34 CHARGES FOR SERVICES
  Clerk of Court              90,000                 7,921               82,500                86,335                   3,835 95.93%                   7,155                77,631                   8,704 11.21%
  Probate Court            203,000               15,611            186,083              186,388                      305 91.82%                 16,587              194,693                 (8,305) -4.27%
  Magistrate Court            200,000               18,984            183,333              186,753                   3,420 93.38%                 15,340              181,269                   5,484 3.03%
  Bond Administration              75,000                 5,480               68,750                64,440                 (4,310) 85.92%                   5,640                69,940                 (5,500) -7.86%
  Recording Fees            210,000               16,285            192,500              193,198                      698 92.00%                 15,003              204,869               (11,671) -5.70%
  Motor Vehicle Tag Collection Fees            215,000               17,488            197,083              211,440                14,357 98.34%                 16,681              209,167                   2,273 1.09%
  Board of Elections and Registrar              19,614               17,980                19,614                   1,635 100.00%                     (569)                   1,371                18,243 1330.63%
  Commission on Tax Collections         1,265,904            103,694            460,789 [11]              460,789                           - 36.40%               126,034              502,978               (42,189) -8.39%
  Sheriff - Fingerprinting Fees                 3,500                    416                 3,208                  2,058                 (1,150) 58.80%                      385                   2,663                    (605) -22.72%
  City of Dalton             199,200               (2,540)            182,600              177,252                 (5,348) 88.98%                 15,963              176,602                      650 0.37%
  City of Dalton - Inmate Housing              80,000                 6,093               73,333                67,551                 (5,782) 84.44%                   5,985                66,180                   1,371 2.07%
  State of Georgia - Inmate Housing              20,000                 3,840               18,333                23,040                   4,707 115.20%                            -                25,785                 (2,745) -10.65%
  City of T. Hill, Varnell, & Cohutta  - Inmate Housing                 9,500                 1,626                 8,708                13,389                   4,681 140.94%                   1,740                14,843                 (1,454) -9.80%
  Federal - Inmate Housing              44,000                 9,778               40,333                36,121                 (4,212) 82.09%                   1,764                37,178
  Jail Construction - Staffing            160,000               12,294            146,667              157,164                10,497 98.23%                 13,238              158,517                 (1,353) -0.85%
  Public Works - Driveways/Jobs              15,000                 7,720               13,750                87,255                73,505 581.70%                   2,410                79,975                   7,280 9.10%
  State D.O.T.                         -                          -                           - N/A                            -                           -                           - N/A
  Animal Control                 6,000                    770                 5,500                  5,637                      137 93.95%                      485                   6,956                 (1,319) -18.96%
  Clerk of Superior Court              22,000                 1,694               20,167                19,886                    (281) 90.39%                   1,742                20,525                    (639) -3.11%
  Recreation Activity Fees            134,000               26,325            122,833              143,663                20,830 107.21%                 22,683              151,317                 (7,654) -5.06%
  Other            164,100               11,036            150,425              160,744                10,319 97.95%                 11,484              136,571                24,173 17.70%
Total - Charges for services         3,135,818            264,515         2,174,877          2,302,717              127,840 73.43%               279,750           2,319,030               (16,313) -0.70%
35 FINES AND FORFEITURES
  Clerk of Superior Court            611,077               32,164            560,154              628,334                68,180 102.82%                 27,472              451,342              176,992 39.21%
  Magistrate Court              68,000                 8,662               62,333                80,849                18,516 118.90%                   7,074                80,464                      385 0.48%
  Probate Court            595,000               66,065            545,417              725,908              180,491 122.00%                 56,385              637,972                87,936 13.78%
  Juvenile Court                 9,000                    153                 8,250                  5,089                 (3,161) 56.54%                   1,717                   7,794                 (2,705) -34.71%
Total - Fines and forfeitures         1,283,077            107,044         1,176,154          1,440,180              264,026 112.24%                 92,648           1,177,572              262,608 22.30%
36 INVESTMENT INCOME
  Interest                 3,000                    737                 2,750                  9,523                   6,773 317.43%                         81                   2,862                   6,661 232.74%
Total - Investment income                 3,000                    737                 2,750                  9,523                   6,773 317.43%                         81                   2,862                   6,661 232.74%
37 CONTRIBUTIONS - PRIVATE SOURCES
  Contributions - Private                 3,500               33,290                 3,500 [12]                40,665                37,165 1161.86%                      150                   3,650                37,015 1014.11%
  Contributions - Miracle Field                         -                          -                           - N/A                            -                           -                           - N/A
  Contributions - Furloughs                         -                          -                           - N/A                            -                           -                           - N/A
Total - Contributions - Private Sources                 3,500               33,290                 3,500                40,665                37,165 1161.86%                      150                   3,650                37,015 1014.11%
38 MISCELLANEOUS REVENUE
  Contributions - Friends of Greenhouse                         -                          -                           - N/A                            -                           -                           - N/A
  Rent U.S. Government                 5,000                    455                 4,583                  5,005                      422 100.10%                      455                   5,005                           - 0.00%
  W.C. Board of Education            190,000               29,493            174,167              215,026                40,859 113.17%                 28,494              207,551                   7,475 3.60%
  Murray County Board of Comm.            305,500               33,185            280,042              242,146               (37,896) 79.26%                 15,964              221,013                21,133 9.56%
  State of Georgia - Other            128,400               36,353            128,400 [13]              130,570                   2,170 101.69%                            -              147,710               (17,140) -11.60%
  Other Not Classified             273,400 [14]               30,100            250,617              318,873                68,256 116.63%                 20,563              261,900                56,973 21.75%
Total - Miscellaneous Revenue            902,300            129,586            837,808              911,620                73,812 101.03%                 65,476              843,179                68,441 8.12%
39 OTHER FINANCING SOURCES
  Sale of General Fixed Assets            880,000               31,996            440,000 [15]              436,995                 (3,005) 49.66%                            -                21,499              415,496 1932.63%
  Operating Transfer In              65,800                          - [16]                           - 0.00%                            -                           -                           - N/A
Total - Other Financing Sources            945,800               31,996            440,000              436,995                 (3,005) 46.20%                            -                21,499              415,496 1932.63%
             
TOTAL REVENUES  $  46,036,950  $     4,726,641  $   24,799,259  $    25,791,229  $          991,970 56.02%  $       4,875,735  $    23,648,505  $       2,142,724 9.06%

[1]
Carol Roberts:
AAVT is annual and s/b rcvd in April
[2]
Carol Roberts:
Adj projected for qtrly.
[3]
Carol Roberts:
add $94k rcvd 11/1
[4]
Carol Roberts:
Proj will = budget in Feb or Mar.  These licenses are usually paid in Feb each year.
[5]
Carol Roberts:
Projected = Budget - Due in Jan
[6]
Carol Roberts:
= Actuals
[7]
Carol Roberts:
= Actuals
[8]
Carol Roberts:
Rcvd qtrly
[9]
Carol Roberts:
Projected will be = to Budget in Feb
[10]
Carol Roberts:
= Actuals
[11]
Carol Roberts:
Projected = actual until YE.
[12]
Carol Roberts:
Assume projected = budget
[13]
Carol Roberts:
Projected is based on when rev rcvd.
[14]
Carol Roberts:
Budget amendment for rent
[15]
Carol Roberts:
Adj for escrow sale.
[16]
Carol Roberts:
Not expected until YE