Whitfield County, Georgia
General Fund Schedule of Revenues - Unaudited
Year to Date Totals as of August 31, 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   $  21,994,946  $                     -  $                       - 0.00%  $                        -  $                       -  $                       - N/A
  Property tax-M&O Delinquent         1,499,634               54,197         1,499,634          1,499,634                           - 100.00%                 24,583           1,255,944              243,690 19.40%
  Property tax-Title Ad Valorem Tax         1,845,000            124,084         1,270,000 [1]          1,441,529              171,529 78.13%               125,043           1,255,714
  Property taxes - Other (Timber, Vehicle, Misc)            954,810               96,287            954,810              954,810                           - 100.00%                 93,636              778,698              176,112 22.62%
  Real Estate transfer taxes              70,000                 9,937               46,667                72,692                26,025 103.85%                 10,393                61,416                11,276 18.36%
  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            806,489         6,474,667          6,519,085                44,418 67.12%               799,417           6,561,771               (42,686) -0.65%
  Alcoholic beverage taxes            350,000               39,996            233,333              275,796                42,463 78.80%                 40,781              268,629                   7,167 2.67%
  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            198,610               14,606            198,610              198,610                           - 100.00%                 15,486              208,816               (10,206) -4.89%
Total - Taxes       37,113,000         1,145,596       10,970,721        11,277,836              307,115 30.39%           1,109,339         10,704,455              573,381 5.36%
32 LICENSES AND PERMITS
  Alcoholic beverage licenses              64,500                 1,700               64,500 [4]                67,825                   3,325 105.16%                   1,225                65,850                   1,975 3.00%
  Zoning/Planning              22,000                 8,114               14,667                18,622                   3,955 84.65%                      501                10,215                   8,407 82.30%
  Land Disturbing Permit                 5,000                 1,172                 3,333                12,210                   8,877 244.20%                      773                   8,836                   3,374 38.18%
  Raffle, Solicitation, Pawn Shop & Recycler Permits                 1,000                   (150)                    667                  1,450                      783 145.00%                      220                      770                      680 88.31%
  Building Permits            325,000               18,358            216,667              267,018                50,351 82.16%                 27,286              184,072                82,946 45.06%
Total - Licenses and permits            417,500               29,194            299,833              367,125                67,292 87.93%                 30,005              269,743                97,382 36.10%
33 INTERGOVERNMENTAL REVENUE
  Federal/State MPO             162,500               10,317               19,361 [5]                19,361                           - 11.91%                            -                11,669                   7,692 65.92%
  Federal - Indirect            348,000               37,899            104,972 [6]              104,972                           - 30.16%                            -                50,380                54,592 108.36%
  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               48,216         1,524,090          1,541,872                17,782 69.52%                            -           1,221,707              320,165 26.21%
34 CHARGES FOR SERVICES
  Clerk of Court              90,000                 8,413               60,000                65,685                   5,685 72.98%                   8,407                55,859                   9,826 17.59%
  Probate Court            203,000               18,164            135,333              143,733                   8,400 70.80%                 13,839              147,899                 (4,166) -2.82%
  Magistrate Court            200,000               19,842            133,333              133,206                    (127) 66.60%                 19,629              128,983                   4,223 3.27%
  Bond Administration              75,000                 5,800               50,000                48,640                 (1,360) 64.85%                   6,840                51,840                 (3,200) -6.17%
  Recording Fees            210,000               18,150            140,000              143,657                   3,657 68.41%                 22,180              153,042                 (9,385) -6.13%
  Motor Vehicle Tag Collection Fees            215,000               20,731            143,333              156,041                12,708 72.58%                 20,008              154,248                   1,793 1.16%
  Board of Elections and Registrar                         -                          -                19,614                19,614 N/A                     (569)                   1,940                17,674 911.03%
  Commission on Tax Collections         1,265,904               25,907            294,812 [10]              294,812                           - 23.29%                 29,372              277,675                17,137 6.17%
  Sheriff - Fingerprinting Fees                 3,500                    378                 2,333                  1,502                    (831) 42.91%                      258                   1,748                    (246) -14.07%
  City of Dalton             199,200               16,148            132,800              128,372                 (4,428) 64.44%                 16,058              128,562                    (190) -0.15%
  City of Dalton - Inmate Housing              80,000                 4,655               53,333                49,653                 (3,680) 62.07%                   6,733                50,123                    (470) -0.94%
  State of Georgia - Inmate Housing              20,000               13,333                18,990                   5,657 94.95%                            -                25,785                 (6,795) -26.35%
  City of T. Hill, Varnell, & Cohutta  - Inmate Housing                 9,500                    418                 6,333                  7,603                   1,270 80.03%                      325                10,112                 (2,509) -24.81%
  Federal - Inmate Housing              44,000               29,333                26,343                 (2,990) 59.87%                   1,272                26,234
  Jail Construction - Staffing            160,000               15,998            106,667              117,904                11,237 73.69%                 14,186              119,359                 (1,455) -1.22%
  Public Works - Driveways/Jobs              15,000               16,955               10,000                54,665                44,665 364.43%                   6,795                50,195                   4,470 8.91%
  State D.O.T.                         -                          -                           - N/A                            -                           - N/A
  Animal Control                 6,000                    125                 4,000                  3,972                       (28) 66.20%                      600                   5,582                 (1,610) -28.84%
  Clerk of Superior Court              22,000                 1,867               14,667                14,686                        19 66.75%                   1,977                15,012                    (326) -2.17%
  Recreation Activity Fees            134,000               13,714               89,333                93,764                   4,431 69.97%                   8,025                93,418                      346 0.37%
  Other            164,100               13,302            109,400              120,499                11,099 73.43%                 16,464              101,405                19,094 18.83%
Total - Charges for services         3,116,204            200,567         1,528,345          1,643,341              114,996 52.74%               192,399           1,599,021                44,320 2.77%
35 FINES AND FORFEITURES
  Clerk of Superior Court            410,000               58,127            273,333              499,792              226,459 121.90%                 29,800              364,883              134,909 36.97%
  Magistrate Court              68,000                 5,311               45,333                59,757                14,424 87.88%                   5,034                58,012                   1,745 3.01%
  Probate Court            595,000               74,552            396,667              540,630              143,963 90.86%                 73,967              456,462                84,168 18.44%
  Juvenile Court                 9,000                    458                 6,000                  4,115                 (1,885) 45.72%                      570                   5,678                 (1,563) -27.53%
Total - Fines and forfeitures         1,082,000            138,448            721,333          1,104,294              382,961 102.06%               109,371              885,035              219,259 24.77%
36 INVESTMENT INCOME
  Interest                 3,000                    100                 2,000                  7,384                   5,384 246.13%                      155                   2,485                   4,899 197.14%
Total - Investment income                 3,000                    100                 2,000                  7,384                   5,384 246.13%                      155                   2,485                   4,899 197.14%
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                 3,333                  3,640                      307 72.80%                      455                   3,640                           - 0.00%
  W.C. Board of Education            190,000                 2,500            126,667              128,963                   2,296 67.88%                 23,475              149,114               (20,151) -13.51%
  Murray County Board of Comm.            305,500               25,623            203,667              159,956               (43,711) 52.36%                 24,400              158,229                   1,727 1.09%
  State of Georgia - Other            128,400               66,300 [12]                69,217                   2,917 53.91%                            -                87,503               (18,286) -20.90%
  Other Not Classified             271,600 [13]               25,213            181,067              245,075                64,008 90.23%                 19,549              201,108                43,967 21.86%
Total - Miscellaneous Revenue            900,500               53,791            581,033              606,851                25,818 67.39%                 67,879              599,594                   7,257 1.21%
39 OTHER FINANCING SOURCES
  Sale of General Fixed Assets            630,000            153,333 [14]              321,298              167,965 51.00%                            -                21,499              299,799 1394.48%
  Operating Transfer In              65,800                          - [15]                           - 0.00%                            -                           -                           - N/A
Total - Other Financing Sources            695,800                          -            153,333              321,298              167,965 46.18%                            -                21,499              299,799 1394.48%
             
TOTAL REVENUES  $  45,549,519  $     1,615,912  $   15,784,189  $    16,877,376  $       1,093,187 37.05%  $       1,509,148  $    15,307,039  $       1,570,337 10.26%

[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