Whitfield County, Georgia
General Fund Schedule of Revenues - Unaudited
Year to Date Totals as of November 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   $  22,955,885  $     3,473,615  $     3,747,015  $      3,747,015  $                       - 16.32%  $      2,961,354  $      3,568,713  $          178,302 5.00%
  Property tax-M&O Delinquent         1,044,124               33,156         1,044,124          1,044,124                           - 100.00%                34,043          1,654,644             (610,520) -36.90%
  Property tax-Title Ad Valorem Tax         1,950,000            175,254         1,800,000 [1]          2,193,622              393,622 112.49%              132,901          1,846,985              346,637 18.77%
  Property taxes - Other (Timber, Vehicle, Misc)         1,082,611               55,486         1,082,611          1,082,611                           - 100.00%                86,613          1,193,833             (111,222) -9.32%
  Real Estate transfer taxes            100,000               13,190               91,667              126,823                35,156 126.82%                10,799               98,339                28,484 28.97%
  Franchise taxes            425,000               93,814            318,750 [2]              308,504               (10,246) 72.59%             307,349                   1,155 0.38%
  Local Option Sales Taxes         9,793,000            891,295         8,976,917          9,521,449              544,532 97.23%              840,962          8,954,763              566,686 6.33%
  Alcoholic beverage taxes            400,000               33,259            366,667              375,827                   9,160 93.96%                34,074             374,878                      949 0.25%
  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            303,380               10,356            303,380              303,380                           - 100.00%                12,144             263,616                39,764 15.08%
Total - Taxes       38,152,000         4,779,425       17,829,130        18,813,727              984,597 49.31%          4,112,890        18,367,797              445,930 2.43%
32 LICENSES AND PERMITS
  Alcoholic beverage licenses              64,500               64,500 [4]                68,975                   4,475 106.94%               67,925                   1,050 1.55%
  Zoning/Planning              22,500                 1,204               20,625                22,820                   2,195 101.42%                     785               22,540                      280 1.24%
  Land Disturbing Permit                 5,000                 2,704                 4,583                14,852                10,269 297.04%                  1,890               18,740                 (3,888) -20.75%
  Raffle, Solicitation, Pawn Shop & Recycler Permits                 1,000                    917                  1,550                      633 155.00%                     200                  1,650                    (100) -6.06%
  Building Permits            375,000               31,373            343,750              483,506              139,756 128.93%                44,208             422,503                61,003 14.44%
Total - Licenses and permits            468,000               35,281            434,375              591,703              157,328 126.43%                47,083             533,358                58,345 10.94%
33 INTERGOVERNMENTAL REVENUE
  Federal/State MPO             130,800               31,424                31,424                           - 24.02%               19,361                12,063 62.31%
  Federal - Indirect            348,000            179,907              179,907                           - 51.70%             186,746                 (6,839) -3.66%
  Federal - Indirect (SCAAP)                         -                          -                           - N/A                           - N/A
  U.S. Treasury (Payment in lieu of property taxes)            480,000            480,000 [5]              466,811 [6]               (13,189) 97.25%             493,510               (26,699) -5.41%
  DW Solid Waste Authority                         -                          -                           - N/A                           - N/A
  Dalton Utilities                         -                          -                           - N/A                           - N/A
  State Grant - LMIG         1,109,857         1,109,857 [7]          1,109,858                          1 100.00%          1,035,915                73,943 7.14%
  Other         1,336,000                 2,977         1,109,689          1,109,689                           - 83.06%                    (500)               12,842           1,096,847 8541.09%
Total - Intergovernmental Revenue         3,404,657                 2,977         2,910,877          2,897,689               (13,188) 85.11%                    (500)          1,748,374           1,149,315 65.74%
34 CHARGES FOR SERVICES
  Clerk of Court              95,000                 6,914               87,083                86,168                    (915) 90.70%                  7,921               86,335                    (167) -0.19%
  Probate Court            205,000               16,102            187,917              178,340                 (9,577) 87.00%                15,611             186,388                 (8,048) -4.32%
  Magistrate Court            200,000               20,761            183,333              207,698                24,365 103.85%                18,984             186,753                20,945 11.22%
  Bond Administration              74,000                 4,560               67,833                59,280                 (8,553) 80.11%                  5,480               64,440                 (5,160) -8.01%
  Recording Fees            210,000               13,762            192,500              188,986                 (3,514) 89.99%                16,285             193,198                 (4,212) -2.18%
  Motor Vehicle Tag Collection Fees            230,000               17,669            210,833              210,858                        25 91.68%                17,488             211,440                    (582) -0.28%
  Board of Elections and Registrar                    800                    733                     468                    (265) 58.50%               19,614               (19,146) -97.61%
  Commission on Tax Collections         1,110,800            122,291            456,814 [8]              456,814                           - 41.12%              103,694             460,789                 (3,975) -0.86%
  Sheriff - Fingerprinting Fees                 3,500                      26                 3,208                  1,299                 (1,909) 37.11%                     416                  2,058                    (759) -36.88%
  City of Dalton             182,600               14,583            167,383              165,947                 (1,436) 90.88%                 (2,540)             177,252               (11,305) -6.38%
  City of Dalton - Inmate Housing              77,500               71,042              104,867                33,825 135.31%                  6,093               67,551                37,316 55.24%
  State of Georgia - Inmate Housing              30,000                 2,700               27,500                38,860                11,360 129.53%                  3,840               23,040                15,820 68.66%
  City of T. Hill, Varnell, & Cohutta  - Inmate Housing                 9,500                 3,898                 8,708                19,255                10,547 202.68%                  1,626               13,389                   5,866 43.81%
  Federal - Inmate Housing              50,000               45,833                34,210               (11,623) 68.42%                  9,778               36,121                 (1,911) -5.29%
  Jail Construction - Staffing            160,000               13,182            146,667              133,610               (13,057) 83.51%                12,294             157,164               (23,554) -14.99%
  Public Works - Driveways/Jobs              75,000                 8,560               68,750                96,986                28,236 129.31%                  7,720               87,255                   9,731 11.15%
  State D.O.T.                          -                           - N/A                           - N/A
  Animal Control                 4,500                 1,595                 4,125                14,155                10,030 314.56%                     770                  5,637                   8,518 151.11%
  Clerk of Superior Court              22,000                 1,864               20,167                18,753                 (1,414) 85.24%                  1,694               19,886                 (1,133) -5.70%
  Recreation Activity Fees            140,500               17,683            128,792              164,147                35,355 116.83%                26,325             143,663                20,484 14.26%
  Other            175,900                 8,361            161,242              108,198               (53,044) 61.51%                11,036             160,744               (52,546) -32.69%
Total - Charges for services         3,056,600            274,511         2,240,464          2,288,899                48,435 74.88%              264,515          2,302,717               (13,818) -0.60%
35 FINES AND FORFEITURES
  Clerk of Superior Court            410,000               28,688            375,833              402,256                26,423 98.11%                32,164             628,334             (226,078) -35.98%
  Magistrate Court              90,000                 6,044               82,500                74,297                 (8,203) 82.55%                  8,662               80,849                 (6,552) -8.10%
  Probate Court            600,000               40,709            550,000              513,739               (36,261) 85.62%                66,065             725,908             (212,169) -29.23%
  Juvenile Court                 7,000                    229                 6,417                  2,631                 (3,786) 37.59%                     153                  5,089                 (2,458) -48.30%
Total - Fines and forfeitures         1,107,000               75,670         1,014,750              992,923               (21,827) 89.69%              107,044          1,440,180             (447,257) -31.06%
36 INVESTMENT INCOME
  Interest                 4,000                 1,743                 3,667                57,059                53,392 1426.48%                     737                  9,523                47,536 499.17%
Total - Investment income                 4,000                 1,743                 3,667                57,059                53,392 1426.48%                     737                  9,523                47,536 499.17%
37 CONTRIBUTIONS - PRIVATE SOURCES
  Contributions - Private                 3,500                 3,500 [9]                  3,850                      350 110.00%                33,290               40,665               (36,815) -90.53%
  Contributions - Miracle Field                         -                          -                           - N/A                           - N/A
  Contributions - Furloughs                         -                          -                           - N/A                           - N/A
Total - Contributions - Private Sources                 3,500                          -                 3,500                  3,850                      350 110.00%                33,290               40,665               (36,815) -90.53%
38 MISCELLANEOUS REVENUE
  Contributions - Friends of Greenhouse                          -                           - N/A                           - N/A
  Rent U.S. Government                 5,000                 4,583                  4,550                       (33) 91.00%                     455                  5,005                    (455) -9.09%
  W.C. Board of Education            314,300               33,679            288,108              257,370               (30,738) 81.89%                29,493             215,026                42,344 19.69%
  Murray County Board of Comm.            320,900                 8,569            294,158              227,525               (66,633) 70.90%                33,185             242,146               (14,621) -6.04%
  State of Georgia - Other            135,000            132,280 [10]              132,280                           - 97.99%                36,353             130,570                   1,710 1.31%
  Other Not Classified             300,600               19,220            275,550              327,087                51,537 108.81%                30,100             318,873                   8,214 2.58%
Total - Miscellaneous Revenue         1,075,800               61,468            994,680              948,812               (45,868) 88.20%              129,586             911,620                37,192 4.08%
39 OTHER FINANCING SOURCES
  Sale of General Fixed Assets              78,159               35,401               71,646                36,560               (35,086) 46.78%                31,996             436,995             (400,435) -91.63%
  Operating Transfer In              65,800                          - [11]                           - 0.00%                           - N/A
Total - Other Financing Sources            143,959               35,401               71,646                36,560               (35,086) 25.40%                31,996             436,995             (400,435) -91.63%
             
TOTAL REVENUES  $  47,415,516  $     5,266,476  $   25,503,088  $    26,631,222  $       1,128,134 56.17%  $      4,726,641  $   25,791,229  $          839,993 3.26%

[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.  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