Whitfield County, Georgia
General Fund Schedule of Revenues - Unaudited
Year to Date Totals as of September 30, 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   $  23,213,145  $                     -  $                       - 0.00%  $            10,592  $           10,592  $           (10,592) -100.00%
  Property tax-M&O Delinquent            953,631               60,844            953,631              953,631                           - 100.00%                61,537          1,561,171             (607,540) -38.92%
  Property tax-Title Ad Valorem Tax         1,950,000            174,848         1,500,000 [1]          1,835,877              335,877 94.15%              140,775          1,582,305
  Property taxes - Other (Timber, Vehicle, Misc)            949,027               76,596            949,027              949,027                           - 100.00%                81,017          1,035,827               (86,800) -8.38%
  Real Estate transfer taxes            100,000                 9,844               75,000              100,820                25,820 100.82%                  8,174               80,865                19,955 24.68%
  Franchise taxes            425,000            212,500 [2]              214,690                   2,190 50.52%             211,003                   3,687 1.75%
  Local Option Sales Taxes         9,793,000            836,961         7,344,750          7,649,116              304,366 78.11%              810,454          7,329,539              319,577 4.36%
  Alcoholic beverage taxes            400,000               33,098            300,000              309,102                   9,102 77.28%                33,635             309,433                    (331) -0.11%
  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            270,197               28,050            270,197              270,197                           - 100.00%                27,068             225,678                44,519 19.73%
Total - Taxes       38,152,000         1,220,241       11,703,105        12,392,832              689,727 32.48%          1,173,252        12,451,090               (58,258) -0.47%
32 LICENSES AND PERMITS
  Alcoholic beverage licenses              64,500                    375               64,500 [4]                67,750                   3,250 105.04%               67,825                       (75) -0.11%
  Zoning/Planning              22,500                 2,561               16,875                20,339                   3,464 90.40%                  1,666               20,287                        52 0.26%
  Land Disturbing Permit                 5,000                      25                 3,750                12,123                   8,373 242.46%                  1,877               14,087                 (1,964) -13.94%
  Raffle, Solicitation, Pawn Shop & Recycler Permits                 1,000                   (100)                    750                  1,350                      600 135.00%                  1,450                    (100) -6.90%
  Building Permits            375,000               32,517            281,250              404,616              123,366 107.90%                36,960             303,978              100,638 33.11%
Total - Licenses and permits            468,000               35,378            367,125              506,178              139,053 108.16%                40,503             407,627                98,551 24.18%
33 INTERGOVERNMENTAL REVENUE
  Federal/State MPO             130,800               17,052               31,424                31,424                           - 24.02%               19,361                12,063 62.31%
  Federal - Indirect            348,000               83,873                83,873                           - 24.10%                65,294             170,266               (86,393) -50.74%
  Federal - Indirect (SCAAP)                         -                          -                           - N/A                           - N/A
  U.S. Treasury (Payment in lieu of property taxes)            480,000            365,000 [5]              350,320 [6]               (14,680) 72.98%             368,782               (18,462) -5.01%
  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         1,103,712          1,103,712                           - 82.61%               12,842           1,090,870 8494.55%
Total - Intergovernmental Revenue         3,404,657               17,052         2,693,866          2,679,187               (14,679) 78.69%                65,294          1,607,166           1,072,021 66.70%
34 CHARGES FOR SERVICES
  Clerk of Court              95,000                 6,208               71,250                70,873                    (377) 74.60%                  6,154               71,839                    (966) -1.34%
  Probate Court            205,000               13,493            153,750              146,293                 (7,457) 71.36%                12,783             156,516               (10,223) -6.53%
  Magistrate Court            200,000               17,155            150,000              168,016                18,016 84.01%                15,301             148,507                19,509 13.14%
  Bond Administration              74,000                 4,920               55,500                48,920                 (6,580) 66.11%                  4,360               53,000                 (4,080) -7.70%
  Recording Fees            210,000               15,976            157,500              156,718                    (782) 74.63%                16,072             159,729                 (3,011) -1.89%
  Motor Vehicle Tag Collection Fees            230,000               18,827            172,500              172,993                      493 75.21%                18,831             174,872                 (1,879) -1.07%
  Board of Elections and Registrar                    800                    600                     468                    (132) 58.50%               19,614               (19,146) -97.61%
  Commission on Tax Collections         1,110,800               22,778            304,879 [8]              304,879                           - 27.45%                22,297             317,110               (12,231) -3.86%
  Sheriff - Fingerprinting Fees                 3,500                      96                 2,625                  1,018                 (1,607) 29.09%                        36                  1,538                    (520) -33.81%
  City of Dalton             182,600               15,743            136,950              136,260                    (690) 74.62%                  2,030             130,402                   5,858 4.49%
  City of Dalton - Inmate Housing              77,500               19,080               58,125                96,437                38,312 124.43%                  5,591               55,244                41,193 74.57%
  State of Georgia - Inmate Housing              30,000                    345               22,500                30,940                   8,440 103.13%               18,990                11,950 62.93%
  City of T. Hill, Varnell, & Cohutta  - Inmate Housing                 9,500                 1,474                 7,125                15,029                   7,904 158.20%                  2,795               10,397                   4,632 44.55%
  Federal - Inmate Housing              50,000                 1,928               37,500                32,897                 (4,603) 65.79%               26,343                   6,554 24.88%
  Jail Construction - Staffing            160,000               15,275            120,000              111,505                 (8,495) 69.69%                13,330             131,234               (19,729) -15.03%
  Public Works - Driveways/Jobs              75,000               17,076               56,250                80,806                24,556 107.74%                14,345               69,010                11,796 17.09%
  State D.O.T.                          -                           - N/A                           - N/A
  Animal Control                 4,500                    845                 3,375                10,935                   7,560 243.00%                     370                  4,342                   6,593 151.84%
  Clerk of Superior Court              22,000                 1,536               16,500                15,119                 (1,381) 68.72%                  1,772               16,458                 (1,339) -8.14%
  Recreation Activity Fees            140,500               25,124            105,375              142,709                37,334 101.57%                20,133             113,897                28,812 25.30%
  Other            175,900                 9,831            131,925                89,384               (42,541) 50.82%                16,306             136,804               (47,420) -34.66%
Total - Charges for services         3,056,600            207,710         1,764,229          1,832,199                67,970 59.94%              172,506          1,815,846                16,353 0.90%
35 FINES AND FORFEITURES
  Clerk of Superior Court            410,000               33,189            307,500              344,520                37,020 84.03%                65,949             565,741             (221,221) -39.10%
  Magistrate Court              90,000                 8,318               67,500                60,698                 (6,802) 67.44%                  6,700               66,458                 (5,760) -8.67%
  Probate Court            600,000               46,993            450,000              430,625               (19,375) 71.77%                57,170             597,800             (167,175) -27.97%
  Juvenile Court                 7,000                    327                 5,250                  2,290                 (2,960) 32.71%                     202                  4,316                 (2,026) -46.94%
Total - Fines and forfeitures         1,107,000               88,827            830,250              838,133                   7,883 75.71%              130,021          1,234,315             (396,182) -32.10%
36 INVESTMENT INCOME
  Interest                 4,000                 2,045                 3,000                54,023                51,023 1350.58%                     251                  7,635                46,388 607.57%
Total - Investment income                 4,000                 2,045                 3,000                54,023                51,023 1350.58%                     251                  7,635                46,388 607.57%
37 CONTRIBUTIONS - PRIVATE SOURCES
  Contributions - Private                 3,500                 3,500 [9]                  3,750                      250 107.14%                  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                          -                 3,500                  3,750                      250 107.14%                           -                  7,375                 (3,625) -49.15%
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            254,000               46,142            190,500              184,835                 (5,665) 72.77%                31,446             160,409                24,426 15.23%
  Murray County Board of Comm.            320,900               31,246            240,675              184,120               (56,555) 57.38%                  6,923             166,879                17,241 10.33%
  State of Georgia - Other            135,000               75,000 [10]                75,000                           - 55.56%               69,217                   5,783 8.35%
  Other Not Classified             300,600               74,701            225,450              305,527                80,077 101.64%                18,618             263,693                41,834 15.86%
Total - Miscellaneous Revenue         1,015,500            152,544            735,375              753,577                18,202 74.21%                57,442             664,293                89,284 13.44%
39 OTHER FINANCING SOURCES
  Sale of General Fixed Assets              78,159               58,619                  1,159               (57,460) 1.48%             321,298             (320,139) -99.64%
  Operating Transfer In              65,800                          - [11]                           - 0.00%                           - N/A
Total - Other Financing Sources            143,959                          -               58,619                  1,159               (57,460) 0.81%                           -             321,298             (320,139) -99.64%
             
TOTAL REVENUES  $  47,355,216  $     1,723,797  $   18,159,069  $    19,061,038  $          901,969 40.25%  $      1,639,269  $   18,516,645  $          544,393 2.94%

[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