| Whitfield County, Georgia | |||||||||||||||||||
| General Fund Schedule of Revenues - Unaudited | |||||||||||||||||||
| Year to Date Totals as of March 31, 2019 | |||||||||||||||||||
| With Comparative Totals for 2018 | |||||||||||||||||||
| 2019 | 2018 | ||||||||||||||||||
| Variance | |||||||||||||||||||
| Amended | Current | Year to Date | Year to Date | Favorable | Percentage | Current | Year to Date | ||||||||||||
| Budget | Month | Projected | Actual | (Unfavorable) | Collected | Month | Actual | 19 vs 18 | |||||||||||
| 31 | TAXES | ||||||||||||||||||
| Property taxes - M&O | $ 24,864,148 | $ - | $ - | $ - | $ - | 0.00% | $ - | N/A | |||||||||||
| Property tax-M&O Delinquent | 279,729 | 192,476 | 279,729 | 279,729 | - | 100.00% | 208,114 | 208,114 | 71,615 | 34.41% | |||||||||
| Property tax-Title Ad Valorem Tax | 2,853,000 | 357,422 | 709,257 [1] | 709,257 | - | 24.86% | 222,691 | 558,022 | 151,235 | 27.10% | |||||||||
| Property taxes - Other (Timber, Vehicle, Misc) | 360,900 | 111,115 | 360,900 | 360,900 | - | 100.00% | 130,954 | 416,675 | (55,775) | -13.39% | |||||||||
| Real Estate transfer taxes | 110,000 | 7,079 | 27,500 | 20,861 | (6,639) | 18.96% | 11,434 | 32,370 | (11,509) | -35.55% | |||||||||
| Franchise taxes | 425,000 | - [2] | - | 0.00% | - | N/A | |||||||||||||
| Local Option Sales Taxes | 9,909,000 | 971,212 | 2,477,250 | 2,709,240 | 231,990 | 27.34% | 916,353 | 2,453,906 | 255,334 | 10.41% | |||||||||
| Alcoholic beverage taxes | 400,000 | 30,946 | 100,000 | 85,664 | (14,336) | 21.42% | 34,351 | 88,517 | (2,853) | -3.22% | |||||||||
| Insurance premium taxes | - | - | - | N/A | - | N/A | |||||||||||||
| Financial institutional licenses | 110,000 | 66,361 | 110,000 [3] | 118,284 | 8,284 | 107.53% | 91,709 | 110,372 | 7,912 | 7.17% | |||||||||
| Penalties, Interest, Fees - Tax Collection | 89,223 | 33,531 | 89,223 | 89,223 | - | 100.00% | 50,227 | 95,823 | (6,600) | -6.89% | |||||||||
| Total - Taxes | 39,401,000 | 1,770,142 | 4,153,859 | 4,373,158 | 219,299 | 11.10% | 1,665,833 | 3,963,799 | 409,359 | 10.33% | |||||||||
| 32 | LICENSES AND PERMITS | ||||||||||||||||||
| Alcoholic beverage licenses | 65,000 | 200 | 65,000 [4] | 72,700 | 7,700 | 111.85% | 100 | 65,100 | 7,600 | 11.67% | |||||||||
| Zoning/Planning | 30,000 | 1,079 | 7,500 | 5,477 | (2,023) | 18.26% | 2,721 | 5,171 | 306 | 5.92% | |||||||||
| Land Disturbing Permit | 6,000 | 622 | 1,500 | 2,541 | 1,041 | 42.35% | 179 | 1,974 | 567 | 28.72% | |||||||||
| Raffle, Solicitation, Pawn Shop & Recycler Permits | 1,000 | (100) | 250 | 1,175 | 925 | 117.50% | 275 | 1,350 | (175) | -12.96% | |||||||||
| Building Permits | 425,000 | 53,388 | 106,250 | 119,789 | 13,539 | 28.19% | 114,090 | 190,133 | (70,344) | -37.00% | |||||||||
| Total - Licenses and permits | 527,000 | 55,189 | 180,500 | 201,682 | 21,182 | 38.27% | 117,365 | 263,728 | (62,046) | -23.53% | |||||||||
| 33 | INTERGOVERNMENTAL REVENUE | ||||||||||||||||||
| Federal/State MPO | 226,000 | - | - | 0.00% | - | N/A | |||||||||||||
| Federal - Indirect | 381,084 | (30,780) | - [5] | - | 0.00% | - | N/A | ||||||||||||
| Federal - Indirect (SCAAP) | - | - | 20,360 | 20,360 | N/A | - | N/A | ||||||||||||
| U.S. Treasury (Payment in lieu of property taxes) | 463,000 | 108,250 [6] | 133,062 | 24,812 | 28.74% | 106,459 [7] | 26,603 | 24.99% | |||||||||||
| DW Solid Waste Authority | - | - | - | N/A | - | N/A | |||||||||||||
| Dalton Utilities | - | - | - | N/A | - | N/A | |||||||||||||
| State Grant - LMIG | 1,109,123 | 1,109,123 [8] | 1,109,123 | - | 100.00% | 1,109,858 | (735) | -0.07% | |||||||||||
| Other | 1,700,000 | 1,702,500 | 1,702,500 | 1,702,500 | - | 100.15% | 1,099,324 | 1,101,824 | 600,676 | 54.52% | |||||||||
| Total - Intergovernmental Revenue | 3,879,207 | 1,671,720 | 2,919,873 | 2,965,045 | 45,172 | 76.43% | 1,099,324 | 2,318,141 | 646,904 | 27.91% | |||||||||
| 34 | CHARGES FOR SERVICES | ||||||||||||||||||
| Clerk of Court | 93,000 | 12,592 | 23,250 | 27,838 | 4,588 | 29.93% | 9,780 | 23,412 | 4,426 | 18.90% | |||||||||
| Probate Court | 216,000 | 19,098 | 54,000 | 55,630 | 1,630 | 25.75% | 20,962 | 53,780 | 1,850 | 3.44% | |||||||||
| Magistrate Court | 220,000 | 18,648 | 55,000 | 58,273 | 3,273 | 26.49% | 20,286 | 55,921 | 2,352 | 4.21% | |||||||||
| Bond Administration | 67,000 | 5,260 | 16,750 | 16,300 | (450) | 24.33% | 5,140 | 16,160 | 140 | 0.87% | |||||||||
| Recording Fees | 210,000 | 15,830 | 52,500 | 43,239 | (9,261) | 20.59% | 18,319 | 48,910 | (5,671) | -11.59% | |||||||||
| Motor Vehicle Tag Collection Fees | 230,000 | 20,608 | 57,500 | 60,939 | 3,439 | 26.50% | 20,144 | 58,865 | 2,074 | 3.52% | |||||||||
| Board of Elections and Registrar | 27,000 | 6,750 | (6,750) | 0.00% | 432 | 432 | (432) | -100.00% | |||||||||||
| Commission on Tax Collections | 1,000,000 | 41,800 | 145,034 [9] | 145,034 | - | 14.50% | 33,892 | 136,155 | 8,879 | 6.52% | |||||||||
| Sheriff - Fingerprinting Fees | 1,900 | 50 | 475 | 270 | (205) | 14.21% | 65 | 406 | (136) | -33.50% | |||||||||
| City of Dalton | 181,000 | 12,883 | 45,250 | 45,295 | 45 | 25.02% | 15,228 | 44,920 | 375 | 0.83% | |||||||||
| City of Dalton - Inmate Housing | 78,000 | 17,303 | 19,500 | 32,703 | 13,203 | 41.93% | 500 | 8,338 | 24,365 | 292.22% | |||||||||
| State of Georgia - Inmate Housing | 30,000 | 7,500 | 20,505 | 13,005 | 68.35% | 11,520 | 8,985 | 77.99% | |||||||||||
| City of T. Hill, Varnell, & Cohutta - Inmate Housing | 12,600 | 3,980 | 3,150 | 7,596 | 4,446 | 60.29% | 1,632 | 5,034 | 2,562 | 50.89% | |||||||||
| Federal - Inmate Housing | 50,000 | 12,500 | 5,293 | (7,207) | 10.59% | 4,478 | 15,483 | (10,190) | -65.81% | ||||||||||
| Jail Construction - Staffing | 160,000 | 12,507 | 40,000 | 32,984 | (7,016) | 20.62% | 12,986 | 34,782 | (1,798) | -5.17% | |||||||||
| Public Works - Driveways/Jobs | 75,000 [10] | 5,675 | 18,750 | 9,675 | (9,075) | 12.90% | 13,200 | 20,590 | (10,915) | -53.01% | |||||||||
| State D.O.T. | - | - | N/A | - | N/A | ||||||||||||||
| Animal Control | 14,000 | 1,100 | 3,500 | 2,880 | (620) | 20.57% | 940 | 3,070 | (190) | -6.19% | |||||||||
| Clerk of Superior Court | 22,000 | 1,818 | 5,500 | 5,338 | (162) | 24.26% | 1,886 | 5,276 | 62 | 1.18% | |||||||||
| Recreation Activity Fees | 139,500 | 24,268 | 34,875 | 48,380 | 13,505 | 34.68% | 34,480 | 60,068 | (11,688) | -19.46% | |||||||||
| Other | 190,700 [11] | 13,897 | 88,175 | 84,543 | (3,632) | 44.33% | 12,288 | 40,041 | 44,502 | 111.14% | |||||||||
| Total - Charges for services | 3,017,700 | 227,317 | 689,959 | 702,715 | 12,756 | 23.29% | 226,638 | 643,163 | 59,552 | 9.26% | |||||||||
| 35 | FINES AND FORFEITURES | ||||||||||||||||||
| Clerk of Superior Court | 400,000 | 35,858 | 100,000 | 90,832 | (9,168) | 22.71% | 37,188 | 91,568 | (736) | -0.80% | |||||||||
| Magistrate Court | 80,000 | 11,029 | 20,000 | 29,180 | 9,180 | 36.48% | 8,581 | 22,329 | 6,851 | 30.68% | |||||||||
| Probate Court | 600,000 | 51,057 | 150,000 | 140,858 | (9,142) | 23.48% | 50,623 | 157,354 | (16,496) | -10.48% | |||||||||
| Juvenile Court | 3,000 | 750 | 1,032 | 282 | 34.40% | 205 | 819 | 213 | 26.01% | ||||||||||
| Total - Fines and forfeitures | 1,083,000 | 97,944 | 270,750 | 261,902 | (8,848) | 24.18% | 96,597 | 272,070 | (10,168) | -3.74% | |||||||||
| 36 | INVESTMENT INCOME | ||||||||||||||||||
| Interest | 5,000 | 9,954 | 1,250 | 23,034 | 21,784 | 460.68% | 3,379 | 6,347 | 16,687 | 262.91% | |||||||||
| Total - Investment income | 5,000 | 9,954 | 1,250 | 23,034 | 21,784 | 460.68% | 3,379 | 6,347 | 16,687 | 262.91% | |||||||||
| 37 | CONTRIBUTIONS - PRIVATE SOURCES | ||||||||||||||||||
| Contributions - Private | 3,500 | - [12] | - | 0.00% | 3,500 | 3,600 | (3,600) | -100.00% | |||||||||||
| Contributions - Miracle Field | - | - | - | N/A | - | N/A | |||||||||||||
| Contributions - Furloughs | - | - | - | N/A | - | N/A | |||||||||||||
| Total - Contributions - Private Sources | 3,500 | - | - | - | - | 0.00% | 3,500 | 3,600 | (3,600) | -100.00% | |||||||||
| 38 | MISCELLANEOUS REVENUE | ||||||||||||||||||
| Contributions - Friends of Greenhouse | - | - | N/A | - | N/A | ||||||||||||||
| Rent U.S. Government | 5,000 | 455 | 1,250 | 1,365 | 115 | 27.30% | 455 | 1,365 | - | 0.00% | |||||||||
| W.C. Board of Education | 360,000 | 34,148 | 70,179 [13] | 70,179 | - | 19.49% | 2,500 | 7,500 | 62,679 | 835.72% | |||||||||
| Murray County Board of Comm. | 322,600 | 24,807 | 24,807 [14] | 24,807 | - | 7.69% | 8,165 | 23,996 | 811 | 3.38% | |||||||||
| State of Georgia - Other | 135,000 | 25,000 [15] | 25,000 | - | 18.52% | 25,000 | - | 0.00% | |||||||||||
| Other Not Classified | 312,500 | 36,443 | 78,125 | 100,871 | 22,746 | 32.28% | 30,161 | 82,093 | 18,778 | 22.87% | |||||||||
| Total - Miscellaneous Revenue | 1,135,100 | 95,853 | 199,361 | 222,222 | 22,861 | 19.58% | 41,281 | 139,954 | 82,268 | 58.78% | |||||||||
| 39 | OTHER FINANCING SOURCES | ||||||||||||||||||
| Sale of General Fixed Assets | 49,000 | (43) | 12,250 | 532 | (11,718) | 1.09% | 1,159 | (627) | -54.10% | ||||||||||
| Operating Transfer In | 65,800 | - [16] | - | 0.00% | - | N/A | |||||||||||||
| Total - Other Financing Sources | 114,800 | (43) | 12,250 | 532 | (11,718) | 0.46% | - | 1,159 | (627) | -54.10% | |||||||||
| TOTAL REVENUES | $ 49,166,307 | $ 3,928,076 | $ 8,427,802 | $ 8,750,290 | $ 322,488 | 17.80% | $ 3,253,917 | $ 7,611,961 | $ 1,138,329 | 14.95% | |||||||||