Whitfield County, Georgia
General Fund Schedule of Revenues - Unaudited
Year to Date Totals as of May 31, 2018
With Comparative Totals for 2017
2018 2017
Variance
Amended Current  Year to Date Year to Date Favorable Percentage Current Year to Date
Budget Month Projected Actual (Unfavorable) Collected Month Actual 18 vs 17
31 TAXES
  Property taxes - M&O   $  23,919,794  $                     -  $                       - 0.00%  $                       - N/A
  Property tax-M&O Delinquent            709,142            151,653            709,142              709,142                           - 100.00%                78,884          1,332,114             (622,972) -46.77%
  Property tax-Title Ad Valorem Tax         1,950,000            227,651            900,000 [1]          1,130,755              230,755 57.99%              158,041             986,766
  Property taxes - Other (Timber, Vehicle, Misc)            584,905               87,110            584,905              584,905                           - 100.00%                94,676             655,614               (70,709) -10.79%
  Real Estate transfer taxes            100,000               10,310               41,667                49,782                   8,115 49.78%                10,047               43,186                   6,596 15.27%
  Franchise taxes            425,000               93,743               98,000 [2]                93,743                 (4,257) 22.06%                95,575               95,575                 (1,832) -1.92%
  Local Option Sales Taxes         9,793,000            883,170         4,080,417          4,161,873                81,456 42.50%              831,010          3,995,389              166,484 4.17%
  Alcoholic beverage taxes            400,000               41,893            166,667              163,852                 (2,815) 40.96%                41,429             166,072                 (2,220) -1.34%
  Insurance premium taxes                         -                          -                           - N/A                           - N/A
  Financial institutional licenses              98,000               98,000 [3]              110,372                12,372 112.62%             104,677                   5,695 5.44%
  Penalties, Interest, Fees - Tax Collection            172,159               37,598            172,159              172,159                           - 100.00%                23,699             139,280                32,879 23.61%
Total - Taxes       38,152,000         1,533,128         6,850,956          7,176,583              325,627 18.81%          1,333,361          7,518,673             (342,090) -4.55%
32 LICENSES AND PERMITS
  Alcoholic beverage licenses              64,500                    100               64,500 [4]                65,400                      900 101.40%                     100               65,550                    (150) -0.23%
  Zoning/Planning              22,500                 2,575                 9,375                  8,796                    (579) 39.09%                  1,421                  6,663                   2,133 32.01%
  Land Disturbing Permit                 5,000                 2,232                 2,083                  5,994                   3,911 119.88%                  1,653                  6,357                    (363) -5.71%
  Raffle, Solicitation, Pawn Shop & Recycler Permits                 1,000                    417                  1,250                      833 125.00%                  1,200                        50 4.17%
  Building Permits            375,000               62,428            156,250              281,254              125,004 75.00%                32,433             168,158              113,096 67.26%
Total - Licenses and permits            468,000               67,335            232,625              362,694              130,069 77.50%                35,607             247,928              114,766 46.29%
33 INTERGOVERNMENTAL REVENUE
  Federal/State MPO             130,800               14,371               14,371                14,371                           - 10.99%                14,371 N/A
  Federal - Indirect            348,000               65,270               65,270                65,270                           - 18.76%                  1,179                64,091 5436.05%
  Federal - Indirect (SCAAP)                         -                          -                           - N/A                           - N/A
  U.S. Treasury (Payment in lieu of property taxes)            480,000            230,000 [5]              212,919 [6]               (17,081) 44.36%             230,628               (17,709) -7.68%
  DW Solid Waste Authority                         -                          -                           - N/A                           - N/A
  Dalton Utilities                         -                          -                           - N/A                           - N/A
  State Grant - Direct         1,109,857         1,109,857 [7]          1,109,858                          1 100.00%          1,035,915                73,943 7.14%
  Other         1,336,000         1,097,359          1,097,359                           - 82.14%                  7,503           1,089,856 14525.60%
Total - Intergovernmental Revenue         3,404,657               79,641         2,516,857          2,499,777               (17,080) 73.42%                           -          1,275,225           1,224,552 96.03%
34 CHARGES FOR SERVICES
  Clerk of Court              95,000                 9,929               39,583                40,203                      620 42.32%                  8,772               41,748                 (1,545) -3.70%
  Probate Court            205,000               13,500               85,417                87,790                   2,373 42.82%                17,223               90,753                 (2,963) -3.26%
  Magistrate Court            200,000               20,586               83,333                96,297                12,964 48.15%                15,753               79,143                17,154 21.67%
  Bond Administration              74,000                 5,920               30,833                27,220                 (3,613) 36.78%                  5,960               30,800                 (3,580) -11.62%
  Recording Fees            210,000               19,353               87,500                83,908                 (3,592) 39.96%                19,072               88,398                 (4,490) -5.08%
  Motor Vehicle Tag Collection Fees            230,000               19,021               95,833                95,371                    (462) 41.47%                19,017               97,265                 (1,894) -1.95%
  Board of Elections and Registrar                    800                    333                     432                        99 54.00%                19,614               19,614               (19,182) -97.80%
  Commission on Tax Collections         1,110,800               30,316            210,745 [8]              210,745                           - 18.97%                25,032             220,972               (10,227) -4.63%
  Sheriff - Fingerprinting Fees                 3,500                    235                 1,458                     701                    (757) 20.03%                        15                     991                    (290) -29.26%
  City of Dalton             182,600               15,558               76,083                75,652                    (431) 41.43%                16,093               80,502                 (4,850) -6.02%
  City of Dalton - Inmate Housing              77,500               12,944               32,292                58,667                26,375 75.70%                  7,730               32,258                26,409 81.87%
  State of Georgia - Inmate Housing              30,000                 1,015               12,500                12,790                      290 42.63%               14,925                 (2,135) -14.30%
  City of T. Hill, Varnell, & Cohutta  - Inmate Housing                 9,500                 1,549                 3,958                  7,893                   3,935 83.08%                  1,048                  5,123                   2,770 54.07%
  Federal - Inmate Housing              50,000                 7,878               20,833                24,240                   3,407 48.48%                10,318               23,799                      441 1.85%
  Jail Construction - Staffing            160,000               14,721               66,667                63,992                 (2,675) 40.00%                13,900               72,359                 (8,367) -11.56%
  Public Works - Driveways/Jobs              75,000               18,532               31,250                42,922                11,672 57.23%                  1,650               27,785                15,137 54.48%
  State D.O.T.                          -                           - N/A                           - N/A
  Animal Control                 4,500                 1,315                 1,875                  5,915                   4,040 131.44%                     532                  3,082                   2,833 91.92%
  Clerk of Superior Court              22,000                 1,580                 9,167                  8,578                    (589) 38.99%                  1,904                  9,095                    (517) -5.68%
  Recreation Activity Fees            155,500                 7,424               64,792                77,587                12,795 49.90%                  6,992               57,308                20,279 35.39%
  Other            175,900                 3,246               73,292                55,594               (17,698) 31.61%                14,907               73,497               (17,903) -24.36%
Total - Charges for services         3,071,600            204,622         1,027,745          1,076,497                48,752 35.05%              205,532          1,069,417                   7,080 0.66%
35 FINES AND FORFEITURES
  Clerk of Superior Court            410,000               30,612            170,833              161,444                 (9,389) 39.38%                31,567             370,176             (208,732) -56.39%
  Magistrate Court              90,000                 7,993               37,500                37,489                       (11) 41.65%                  8,789               43,111                 (5,622) -13.04%
  Probate Court            600,000               42,670            250,000              253,550                   3,550 42.26%                61,112             328,881               (75,331) -22.91%
  Juvenile Court                 7,000                    632                 2,917                  1,719                 (1,198) 24.56%                     312                  2,470                    (751) -30.40%
Total - Fines and forfeitures         1,107,000               81,907            461,250              454,202                 (7,048) 41.03%              101,780             744,638             (290,436) -39.00%
36 INVESTMENT INCOME
  Interest                 4,000               16,362                 1,667                29,831                28,164 745.78%                  2,655                  6,410                23,421 365.38%
Total - Investment income                 4,000               16,362                 1,667                29,831                28,164 745.78%                  2,655                  6,410                23,421 365.38%
37 CONTRIBUTIONS - PRIVATE SOURCES
  Contributions - Private                 3,500                    100                 3,500 [9]                  3,750                      250 107.14%                     500                  7,375                 (3,625) -49.15%
  Contributions - Miracle Field                         -                          -                           - N/A                           - N/A
  Contributions - Furloughs                         -                          -                           - N/A                           - N/A
Total - Contributions - Private Sources                 3,500                    100                 3,500                  3,750                      250 107.14%                     500                  7,375                 (3,625) -49.15%
38 MISCELLANEOUS REVENUE
  Contributions - Friends of Greenhouse                          -                           - N/A                           - N/A
  Rent U.S. Government                 5,000                 2,083                  1,820                    (263) 36.40%                     455                  2,275                    (455) -20.00%
  W.C. Board of Education            254,000               33,424            105,833              127,532                21,699 50.21%                  2,500               89,461                38,071 42.56%
  Murray County Board of Comm.            320,900               31,144            133,708                75,609               (58,099) 23.56%                  8,619               71,962                   3,647 5.07%
  State of Georgia - Other            135,000               50,000 [10]                50,000                           - 37.04%               44,217                   5,783 13.08%
  Other Not Classified             284,400               24,026            118,500              133,886                15,386 47.08%                30,930             143,183                 (9,297) -6.49%
Total - Miscellaneous Revenue            999,300               88,594            410,125              388,847               (21,278) 38.91%                42,504             351,098                37,749 10.75%
39 OTHER FINANCING SOURCES
  Sale of General Fixed Assets              77,000               32,083                  1,159               (30,924) 1.51%                 (3,964)               67,293               (66,134) -98.28%
  Operating Transfer In              65,800                          - [11]                           - 0.00%                           - N/A
Total - Other Financing Sources            142,800                          -               32,083                  1,159               (30,924) 0.81%                 (3,964)               67,293               (66,134) -98.28%
             
TOTAL REVENUES  $  47,352,857  $     2,071,689  $   11,536,808  $    11,993,340  $          456,532 25.33%  $      1,717,975  $   11,288,057  $          705,283 6.25%

[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.  These licenses are paid in Feb each year.
[4]
Carol Roberts:
Projected = Budget - Due in Jan
[5]
Carol Roberts:
Rcvd qtrly
[6]
Carol Roberts:
Add TVA pymt receipted 2/1so as to not skew budget and prior yr comparison.
[7]
Carol Roberts:
Projected = Budget.  All rcvd in Jan
[8]
Carol Roberts:
Projected = actual until YE.
[9]
Carol Roberts:
Assume all budget has been received.
[10]
Carol Roberts:
Projected is based on when rev rcvd.
[11]
Carol Roberts:
Not expected until YE