Whitfield County, Georgia
General Fund Schedule of Revenues - Unaudited
Year to Date Totals as of January 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   $  25,190,814  $                     -  $                       - 0.00%  $                       - N/A
  Property tax-M&O Delinquent              31,904               31,904               31,904                31,904                           - 100.00%                31,904 N/A
  Property tax-Title Ad Valorem Tax         1,950,000            172,718            150,000 [1]              172,718                22,718 8.86%              165,001             165,001
  Property taxes - Other (Timber, Vehicle, Misc)            137,428            137,428            137,428              137,428                           - 100.00%              162,846             162,846               (25,418) -15.61%
  Real Estate transfer taxes            100,000               15,030                 8,333                15,030                   6,697 15.03%                  4,813                  4,813                10,217 212.28%
  Franchise taxes            425,000                          - [2]                           - 0.00%                           - N/A
  Local Option Sales Taxes         9,793,000            775,555            816,083              775,555               (40,528) 7.92%              759,412             759,412                16,143 2.13%
  Alcoholic beverage taxes            400,000               27,962               33,333                27,962                 (5,371) 6.99%                29,431               29,431                 (1,469) -4.99%
  Insurance premium taxes                         -                          -                           - N/A                           - N/A
  Financial institutional licenses              98,000                          - [3]                           - 0.00%                           - N/A
  Penalties, Interest, Fees - Tax Collection              25,854               25,854               25,854                25,854                           - 100.00%                  2,941                  2,941                22,913 779.09%
Total - Taxes       38,152,000         1,186,451         1,202,936          1,186,451               (16,485) 3.11%          1,124,444          1,124,444                62,007 5.51%
32 LICENSES AND PERMITS
  Alcoholic beverage licenses              64,500               63,500               64,500 [4]                63,500                 (1,000) 98.45%                62,250               62,250                   1,250 2.01%
  Zoning/Planning              22,500                 1,045                 1,875                  1,045                    (830) 4.64%                  3,462                  3,462                 (2,417) -69.82%
  Land Disturbing Permit                 5,000                 1,338                    417                  1,338                      921 26.76%                  1,827                  1,827                    (489) -26.77%
  Raffle, Solicitation, Pawn Shop & Recycler Permits                 1,000                      75                      83                        75                         (8) 7.50%                  1,100                  1,100                 (1,025) -93.18%
  Building Permits            375,000               42,173               31,250                42,173                10,923 11.25%                10,674               10,674                31,499 295.10%
Total - Licenses and permits            468,000            108,131               98,125              108,131                10,006 23.10%                79,313               79,313                28,818 36.33%
33 INTERGOVERNMENTAL REVENUE
  Federal/State MPO             130,800                          -                           - 0.00%                           - N/A
  Federal - Indirect            348,000                          -                           - 0.00%                           - N/A
  Federal - Indirect (SCAAP)                         -                          -                           - N/A                           - N/A
  U.S. Treasury (Payment in lieu of property taxes)            480,000            115,000 [5]              106,459 [6]                 (8,541) 22.18%              115,314             115,314                 (8,855) -7.68%
  DW Solid Waste Authority                         -                          -                           - N/A                           - N/A
  Dalton Utilities                         -                          -                           - N/A                           - N/A
  State Grant - Direct         1,109,857         1,109,858         1,109,857 [7]          1,109,858                          1 100.00%          1,035,915          1,035,915                73,943 7.14%
  Other         1,336,000                          -                           - 0.00%                           - N/A
Total - Intergovernmental Revenue         3,404,657         1,109,858         1,224,857          1,216,317                 (8,540) 35.73%          1,151,229          1,151,229                65,088 5.65%
34 CHARGES FOR SERVICES
  Clerk of Court              95,000                 8,002                 7,917                  8,002                        85 8.42%                  5,722                  5,722                   2,280 39.85%
  Probate Court            205,000               14,516               17,083                14,516                 (2,567) 7.08%                20,016               20,016                 (5,500) -27.48%
  Magistrate Court            200,000               16,961               16,667                16,961                      294 8.48%                14,464               14,464                   2,497 17.26%
  Bond Administration              74,000                 5,520                 6,167                  5,520                    (647) 7.46%                  6,620                  6,620                 (1,100) -16.62%
  Recording Fees            210,000               17,861               17,500                17,861                      361 8.51%                16,960               16,960                      901 5.31%
  Motor Vehicle Tag Collection Fees            230,000               19,821               19,167                19,821                      654 8.62%                19,178               19,178                      643 3.35%
  Board of Elections and Registrar                    800                      67                       (67) 0.00%                           - N/A
  Commission on Tax Collections         1,110,800               68,429               68,429 [8]                68,429                           - 6.16%                25,523               25,523                42,906 168.11%
  Sheriff - Fingerprinting Fees                 3,500                      90                    292                        90                    (202) 2.57%                     260                     260                    (170) -65.38%
  City of Dalton             182,600               15,108               15,217                15,108                    (109) 8.27%                16,123               16,123                 (1,015) -6.30%
  City of Dalton - Inmate Housing              77,500                 7,838                 6,458                  7,838                   1,380 10.11%                  7,155                  7,155                      683 9.55%
  State of Georgia - Inmate Housing              30,000                 2,500                 (2,500) 0.00%                     330                     330                    (330) -100.00%
  City of T. Hill, Varnell, & Cohutta  - Inmate Housing                 9,500                 1,563                    792                  1,563                      771 16.45%                     933                     933                      630 67.52%
  Federal - Inmate Housing              50,000                 4,167                 (4,167) 0.00%                  4,347                  4,347                 (4,347) -100.00%
  Jail Construction - Staffing            160,000                 9,449               13,333                  9,449                 (3,884) 5.91%                14,493               14,493                 (5,044) -34.80%
  Public Works - Driveways/Jobs              75,000                 3,390                 6,250                  3,390                 (2,860) 4.52%                  2,875                  2,875                      515 17.91%
  State D.O.T.                          -                           - N/A                           - N/A
  Animal Control                 4,500                    730                    375                     730                      355 16.22%                     490                     490                      240 48.98%
  Clerk of Superior Court              22,000                 1,737                 1,833                  1,737                       (96) 7.90%                  1,779                  1,779                       (42) -2.36%
  Recreation Activity Fees            155,500                          - [9]                           - 0.00%                     445                     445                    (445) -100.00%
  Other            175,900               19,094               14,658                19,094                   4,436 10.86%                11,968               11,968                   7,126 59.54%
Total - Charges for services         3,071,600            210,109            218,871              210,109                 (8,762) 6.84%              169,681             169,681                40,428 23.83%
35 FINES AND FORFEITURES
  Clerk of Superior Court            410,000               26,507               34,167                26,507                 (7,660) 6.47%              156,341             156,341             (129,834) -83.05%
  Magistrate Court              90,000                 6,376                 7,500                  6,376                 (1,124) 7.08%                  8,982                  8,982                 (2,606) -29.01%
  Probate Court            600,000               59,026               50,000                59,026                   9,026 9.84%                72,242               72,242               (13,216) -18.29%
  Juvenile Court                 7,000                    307                    583                     307                    (276) 4.39%                  1,097                  1,097                    (790) -72.01%
Total - Fines and forfeitures         1,107,000               92,216               92,250                92,216                       (34) 8.33%              238,662             238,662             (146,446) -61.36%
36 INVESTMENT INCOME
  Interest                 4,000                 1,025                    333                  1,025                      692 25.63%                        40                       40                      985 2462.50%
Total - Investment income                 4,000                 1,025                    333                  1,025                      692 25.63%                        40                       40                      985 2462.50%
37 CONTRIBUTIONS - PRIVATE SOURCES
  Contributions - Private                 3,500                    100                    292 [10]                     100                    (192) 2.86%                  3,375                  3,375                 (3,275) -97.04%
  Contributions - Miracle Field                         -                          -                           - N/A                           - N/A
  Contributions - Furloughs                         -                          -                           - N/A                           - N/A
Total - Contributions - Private Sources                 3,500                    100                    292                     100                    (192) 2.86%                  3,375                  3,375                 (3,275) -97.04%
38 MISCELLANEOUS REVENUE
  Contributions - Friends of Greenhouse                          -                           - N/A                           -                          -                           - N/A
  Rent U.S. Government                 5,000                    455                    417                     455                        38 9.10%                     455                     455                           - 0.00%
  W.C. Board of Education            254,000                 2,500               21,167                  2,500               (18,667) 0.98%                25,140               25,140               (22,640) -90.06%
  Murray County Board of Comm.            320,900               26,742               (26,742) 0.00%                           - N/A
  State of Georgia - Other            135,000               25,000               25,000 [11]                25,000                           - 18.52%                22,109               22,109                   2,891 13.08%
  Other Not Classified             284,400               27,039               23,700                27,039                   3,339 9.51%                44,161               44,161               (17,122) -38.77%
Total - Miscellaneous Revenue            999,300               54,994               97,025                54,994               (42,031) 5.50%                91,865               91,865               (36,871) -40.14%
39 OTHER FINANCING SOURCES
  Sale of General Fixed Assets              77,000                 1,253                 1,253 [12]                  1,253                           - 1.63%                     300                     300                      953 317.67%
  Operating Transfer In              65,800                          - [13]                           - 0.00%                           -                          -                           - N/A
Total - Other Financing Sources            142,800                 1,253                 1,253                  1,253                           - 0.88%                     300                     300                      953 317.67%
             
TOTAL REVENUES  $  47,352,857  $     2,764,137  $     2,935,942  $      2,870,596  $           (65,345) 6.06%  $      2,858,909  $      2,858,909  $            11,687 0.41%

[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:
Begin rev in Feb
[10]
Carol Roberts:
Assume projected = budget
[11]
Carol Roberts:
Projected is based on when rev rcvd.
[12]
Carol Roberts:
Projected = Actual
[13]
Carol Roberts:
Not expected until YE