Fiscal Year 1999 iUu
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MO ROE 9QQNTY F RI A
oAR Caurr C�M�zI® Rs
FOR THE Y M E �E TEMRE U
KEMP & GREEN, P,A.
CERTIFIED PUBLIC ACCOUNTANTS
CO TENTS
_Page
INTRODUCTORY SECTION
Table of Contents A1.4
FINANCIAL SECTION
Independent Auditors' Report 1-
COMBINED FI ANCIA
_1 51&TFMENTS
GENERAL PURPOSE, FINANCIAL STATEMENTS-
Combined Balance Sheet l Types nd Account Groups C1
Combined Statement of Revenues, Expenditures and Changes in Fun
Balances - ATT, Governmental Fund Types and ExpendableTrust Funds C N
Com6ined Statement of Revenues Expenditures qnd Change in Fund
Balances - Budget and Actual All ,Governmental Fund 'Types and
Expendable Trust Funds Cm10
Combined Statement of Revenues, Expenses and Changes in Fund
" Equity All- Proprietary Fund Types, Cif..
Combined Statement of Cash Flogs - All, Proprietary Fend Types 12-1
Notes .to Combined Financial. Statements C14-471
CA I u �-_ACCOUNT- �� FI. STA .ENEN S,
AN C �ECUL�S
GOVERNMENTAL FUND TYPES
General ,Fund
Schedule of Revenues® Expenditures and Changes in Fund Balance
Budget and Actual 1-
Special eyeue Fun s
Combining land Sheet Elm
Combining Statement of Revenues, Expenditures and. Charges in Fund
Balance
Statements of Revenues, Expenditures and Changes in Fund Balance
Budget and Actual :
Affordable Housing Programs E15
®1
CONTENTS (Continued)
Pa e
Fine andForfeiture 6-17
Road and Bridge
Law Library E20
Tourist Development, All' Districts,, Two Cent E21
Tourist Developmentj Administrative and Promotional , Two Cent
Tourist Development® District One, Three Cent E23
Tourist Development® District Two, Three Cent E24
Tourist_ Development, District Three® Three Cent
Tourist Development, District Four,,,, Three Cent E26
Tourist Development, District Five, Three Cent E27
Governmental Fund Type Grants
Impact Fees Roadways E31
Impact Fees m Parks and'Recreation E32
Impact Fees m Libraries
Impact Fees Solid Waste E34
Impact Fees Police -Facilities E
35
Impact Fees Fire a "EMS E36
Fire and Ambulance, District #la Leer and Middle Keys E37
Translator System Service District
Upper Keys It Care Special Taxing District
Ambulance District,46, Key Largo
Onincorporated` Area Service District m Parks and. Recreation
Unincorporated Area Service District ® Planning, Building and
Zoning
11 Enhancement Fees
Duck Key Security District
Local Housing Assistance
Cudjoe Gardens Municipal Service Culvert District E47
Jo1j y Roger Estates Municipal Service Culvert District E48
Winston Watery Municipal Service Taxing District E49
Boating Improvement
Miscellaneous - 2e
Florida Keys Marina ,w. Marathon
Debt Service Funds
Combining Balance Sheet F �F2
' Combining Statement of Revenues; Expenditures and Changes in Fund
Balances ®F
Combining Statement of Revenues, Expenditures and Changes in Fun
Balances5-8
T Budget an Actual F
W2
CONTENTS (Continued)
ftqe
!Capital Prp, ect "unds
Combining Sheet G
Combining Statement of Revenues; Expenditures and Changes in Find
Balances G2
Combining.-Statement of Revenues, Expenditures and Changes in Fend
Balances' - Budget and Actual G3
PROPRIETARY FUND TYPES:
E ter rise Fund
Combining Balance Sheet H1=-4'
Combining Statement of Revenues® Expenses and Changes in
Fund Equity H5-
Combining Statement of Cash 'Fl s H m 1
Schedule Expenditures - Budget and Actual ®
Municipal Service istrict- as e H11
"Card Sound Bridge H12
Marathon Airport H13
Key West Airport H14
Internal S ,rvice Euns
Combining Balance Sheet H15-1 ,
Combining Statement of Revenues,, Expenses and Changes .fin Fund H -1
Equity
Combining Statement of Cash Flows H1.9-22
Schedule of Expenditures a Budget and Actual : .
Workers' C enstin Fund H23
Group Insurance Fund
Risk Management Fund H25
Fleet Management Fund H26
FIDUCIARY FUNDS AND ACCOUNT GROUPS®
EXDendable Trust Funds
Combining Balance Sheet ® All Fiduciary Funds
Combining Statement of, Revenues, Expenditures and Changes in
Fund "fiances - All Exp ndable Trust Funds; 12
Statements of Revenues, Expenditures and Changes in Fund lance
Budget and Actual - Expendable Trust Funds:
Law EnforcementTrust 13
Court Facility Fees ..4
Drug Abuse Trust 15
-3
CONTE S CConti nued
page
. enera1 Fire Assets Account Grow
Schedule of General Fixed Assets by Source
Schedule of General Fixed Assets by Function and Activity
Schedule of -Changes in General Fixed Assets by Function Activity 4.5
Lono-Term Debt Account Grano
Schedule of Changes in General Long-Term Debt
OTHER REPaR�
Report on Compliance and on Internal Control over Financial' Report- ,
ing Based on an Audit of Fjnand 1 Statements Perfo red 'in
Accordance ' ith Government"AuOlting Standards 4
Independent Auditors` anagement Letter Kam
j
A m.4
P.A.
Certified Public Accountants
'I438 KE NNEDY DRIVE
.KEG EST, FLORIDA,lC 1 g
. iFIA, 04Im1 MEMBER OF AMEiICAN INSTITUTE
WM. 0e KEMP, CY A, ( 5) 294-2581 AND FLORIDA INSTITUTE F
MARVA E. GREEN, C4P,A_ FAX (305) 294-4778 CERTIFIED PUBLIC, ACCOUNTANTS
INDEPENDENL AUDIO
Clerk Ex Officio
Board of County Commissioners
Monroe County® Florida
We have audited Ithe accompanying financial statements of the Board f County
Commissioners .of' Monroe County, Florida (the "Board°'Y as of September 30,
1999 and for 'the year then ended as listed in the table, of contents. 'these
financial statements are the responsibility of the Board°.s 'management, Our
responsibility is to express an opinion on these financial statements based o
our audit'.
® We conducted our audit in accordance with generally accepted auditing
standards and the standards applicable financial ' audits contained in
Government ,Auditing,Standards, issued I
s ued, by the Comptroller General of the Unite
States„, Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are frees of
material misstatement. An audit includes examining, on a 'test basis, evidence
supporting amounts and disclosures in the financial,"statements. An audit
also includes assessing the accounting principles used and significant
estimates rudemanagement,, as well as evaluating the overall financial
statement presentation. li ,that our audit provides a reasonable basis
for ' opi fui on.
s discussed in Note 1. the financial, statements present only the Board and
are not intended to present fairly the financial' position of Monroe County,
Florida ,and the results of its operations and the cash flows , of its
proprietary fund types in conformity with generally accepted accounting
principles.
In our opinion® the financial statements referred to above present fairly® in
1l material respects, the financial position of the Board as of September 3 ®
lggg® and the results of its operations and the cash flows of its proprietary
fund types for the year then ended in conformity with generally accepted
accounting principles.
� 1
Our audit, was made for 'the purpose of forming an opinion on the financial
statements taken as a whole, The combining and, individual fund and account
group financial statements and schedules listed in the table of contents,
'which are also the responsibil4ty of the management of the Board, are
presented for purposes of additional analysis and are not a required part of
the -financial statements of the Board. Such additional information *has been
subjected to the auditing procedures applied in the audit of the financial
statements and,,. in our opinion, is fairly stated in all material respects when
considered in relation to the financial statements taken as a whole.
In accordance with Government Auditing Stan rds, we have also issued a report
dated March 10, 2000 on our consideration of the Ooard's internal control over
financial'' reporting and our tests of its compliance with certain provisions
of laws, regulations, contracts and grants.
+ G7
Kemp & Green, P.A.
Certified Public Accountants
March 10, 2000
B.
f
THIS PAGE INTENTIONALLY LEFT BLANK
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINED BALANCE SHEET
ALL FUND TYPES AND ACCOUNT GROUPS
EPTEMBER 30, 1999
GOVERNMENTAL F NDTYPE'S
Special Debt Capital
q6nerat Revenge Service r� .
ASSETS AND OTHER.DEBITS
Asset :
Cash and Cash Equivalents $ 21,374,526 $ 69,764„664 $ $ 29,385,967
Investments
AccountsReceivable:
Delinquent Waste Collection Fees
Allowance for tlncollectible
Waste Collection Fees
Other 370,610 2,717,863 %446
Allowance for Other Uncollectible (203,77 ) (2,302,245)
Mortgages/Notes Receivable 2,09 ,677 ,
Allowance for Mortgage Receivable ( 87,274)
Inventory 10,366
Due from Other Funds 1,192,878 `1,870,626 1,363,922
Due from Other Governmental Units 3,507,538 5,365,060 18556 096
Interest Receivable — 3,5,391 �-
Restricted Assets:
,Cash and Cash Equivalents 1,064,329
Interest Receivable 241
Property, (Net, Where Applicable
of AccumulatedDepreciation)
Deferred Charges ((Vet)
Other Debits
Amount Available for Debt Service
Amount to be Provided for Retire-.
~Went of General Long-Term Debt ,
Total Assets and Other Debits $ _ew 2,16 25 162 $. , 9� $ 1 464 570 $ 32,31 435
C-1.
PROPRIETARY FIDUCIARY
FUND TYPES FUND TYPES ACCOUNT GROUPSTAB,
Internal Trust Fixed Long-Term Memorandum
sets.., •. _Debt nly ..�.:.,
13,205,480 11„063,262 669,97 145,663„673
736,935 736,935
(685,989) m �® (665„989)
703,623 70w 09 3„372,853
(52,676) (2„558,701)
2,099,677
( 87,274)
®® _ 10„ 66
1,284,170 234,569 — 5,946,165
10,162,600 59,588 254„41`I mm 20M9¢ 5g295
®�
,144,530 e_ '7„206m659
241
24,472, °76 2,225,343. 141,460,123 163,158,442
201,185 -® 201,185
629„495 629,49
28,309,504 25„3 9Z0,4
56,172,632 13 655&0�711 $ 11 a 124e390 $ V'41 460�123 $ 26,938 999 5 360w 14 ',3�R4
The mates to the I"nn new l statements are an Integral part of these statements.
Cw (Conti ued)
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINED BALANCE SHE CONTINUED
ALL FUND TYPES, AND ACCOUNT GROUPS
SEPTEMBER 39, 1999
OVFgN M,N P U AL'TYPES
i,..�-•;..''-....".m...+rm^*^,.wa,o-.np.�.4+�mw.....-._ �r
Special [debt Capita(
Service
�
LIABILITIES,FUND 5QUIT Y ND
OTHER CREDITS
Liabilities
Accounts Payable $ 781,738 $ 5,057,559 691,897
Retainage Payable — 126,891 ,,. 310,051
Claims and Judgements Payable
Due to Other Fuinds 1a203i„497 1,9 8,383 879,925
Due to Other G overnmental Units 265,365 953„502 ®�
Accrued Comp.Absences Pyblle 24,353 41u973 1,,362
Accrued Wages and Benefits Pyble 622,616 600,996 13,229
Deposits in Escrow 73„666 1,:365 6�„675
Deferred Revenues — 3,611,80
Capital Leases Payable -- --
Payable from Restricted Assets:
Accrued Interest Payable 435,075
Revenue Bonds Payable•Current —
Landfill Closure/Post Closure Costs
e to Other Funds
Other Current,Liabilities � 4,006 2,126
Long.-Term Debt a�
435� 175
Total Liabilities 2;�995,46; 12j349,616 1,910,339
Fund Equity and Other Credits:
Investment in General Fixed,assets W
Contributed Capital �-
Retained Earnings:
Reserved for Rev.Bond Retirement
Unreserved
Fund Balances:
Reserved for Encumbrances 93,735 376,:545 43„5i1
Reserved for'Trust Fund(purposes
Reserved for Debt Service 629„495
Reserved for Little Venice 11100,0 l0 -«
Unreserved, Designated for Beaches 641, 62 �-
Unreserved, UndeSlgnated 2g9 96 65 795fl 37 30 2 575..
Total Fund Equity and Other Credits 23.256,100 66,614,.144' m �29P495 3 ,406 99 .
Total Liabilities, Fund Equity and
Other Cr
edits 252 _ : 776 ==4=zjq6570 $ 32,3,16
TOTAL
PROPRIETARY FIDUCIARY PRIMARY
FUND P FUND TYPES ACCOUNT GROUPS_. -_ -._
Trust Fixed Long-Term Memorandum
. ,: 6t I'
Internal
6,039,798 $ 256,748 $ -- 12,627„740
173,967 — d 610,909
216,608 4,646„966 -- 4,663„574
19,017` 1,095,343 — -- -® 5,796,16
172„415 36„704 332„456 ro 1,731,444
29,472 15,142 — 112,302
109,236 56,504 m- -- 1,409,580
76,250 ®® m- -- 160393
742,676 798,662 -m m- ®m 5,153,b 64
175„252 ®_ -- 175,252
246,644 681,719
405,000 m- 405,000
323,492 -- -- �m ®� 32 ,492
150,000 150,000
2,049 5®150 — ,, ` .. .., m m633,333
,110
6,609P6t 64,p610 -- 26,936„99 37,633„ "10
,1.6,091,67"7'.. 6,999, 49 3 2,45,E -- 28,938,999 74,953,777.
141,460,123 141,460„123
17,023„362 2,676,778 m- 19,700,140
1,765,674 1,75,674
19,291,919 3„976,344 -w 23,266„23
m- m_ 13,601
m � 71,932 791,932
29,495
1,100,000
®® -- 641,662
116m. ,221,477
m.,.„ ,.......,. „,....m-•-- .. ,, ........ ,.A ".. J*_mi.nm w..,,.,.yyw.,+.wr"- ..,m,..., »—.�—r^..�.' .,...,y,„.N'mmm....,�++,ww..„
36,060 9 55 6,653,122 . .,m..7N91,,9 2 . _,.m 141,..60,123mm.. m.... m".. 08,G92,567
$ 56,172,632 $ 13 653 071 $ 124 390 $ 141,4OgM123. $ 6,936,999 $ 30,146,344
The notes to the fin rr I p statements are an integra8 part of these statements"
C-4
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINED STATEMENT OF REVENUES, EXPENDITURES AN
CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMIBER 30, 1999
O E MENTAL KINO I
Special Debt Capital
General Revenue envlc Apr 'e
Revenues:
Taxes 15,082,995 52.638,1 1 12,996,907
Licenses&Permits 436,380 1,6 9,149
Intergovernmental 10,917,056 18,422,442 675,000 � a
Charges for Services 3,948,511 5,481,054 60,000
Fines&Forfeitures 10,961 1,860,059 -�
Investment Income •1,150,1 3,786,1 56,969 1,429,377
Miscellaneous - 2 r
Total Revenues 3I J89,v$05 65,04 ,?�8 731„969 .. 14,501,300
Expenditures,
Current-.'
General Goviimment 15,999,106 8,172,286
Public Safety 1,262,165 51,237,207
Physical Environment; 250,825 1,923„302
Transportation 29,850 5,73 „180
Econornic 384,431 11,301,928 -�
Human Services 3,2 5,506 3,048,236
Culture and Recreation 2,282,571 2,442,660
Court Related 5,984,901 $72,097 �-
Debt Service 5,5$4,147
Capital Outlay
Total Expenditures 9,459,375 84,730,096 _j 5.. 57 §§
Excess of Revenues Over/
(Under)Expenditures ��4, 2 � S. I
Other Financing Sources/(Uses):
Operating-Transfers from Other Funds 2,997,027 2,026,727 4,156,256 1,564,309
Operating Transfers to Other Funds (2,772,954) (1,740®773) (8,892,058)
Debt Proceeds 450,000
Total Other FinancingSources/(Uses) _ 4�fI73 6$64 4�.15t w56d 6,677J�74gj
Excess of Revenues and Other.Sources
Over/(Under)Expenditures 6 Other Uses 2, 503 605,,066 (665,902) 3,050,666
Fund Balance, October°J, 1996 21,314,505 65,606,770 1,295,397 27,355,430
Residual Equity Transfer In 14 614,400
Residual Equity Transfer Out . 32 .�.,... .j1
Fund,Balance, September 30, 1999 $ 23 5 r 7C10 E11+ t4a1 _ 62 95m $ 30 4'06 9 _.
��. � %9
-
{
FIDUCIARY
FUND TYPES ToTA L
Expendable Mem randurn
Trtu It. : r l
$ $ 60,716,043
2,125,529
w
30,014,496
52,256 " 9,541,621
762,449 2,653,469
43,320 6,466,025
.....:
1„430E,9'42
676;025 LgZ950�327
4,`p11,392
1,046,622 53,566,014
2,174,127 .
5,762,030
110666,39
6,303,742
4 J25,431
6,356,996
. ^'B 'll p ,
1®04 ,,622 125, 75,125
e 2
-- 10,744,319
(13,405,765)
.. 450!m4�00
�. a21.1,4 ,
(170,597) 5,363, 36
962,52,9 116,534,631
614,414
: t4mm41 .
$ 791932
The notes to the financial staters'ents are an integral part of these statements
Cm6
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES.BUDGET AND ACTUAL
L GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER A 1999
EIER PUN .. , °
ur 4�1a-4
Favorable
rdgiet _ Actual (Unfavorable)
Revenues:
Taxes 14,990,516 15,082,995 92„479
Licenses Permits 200,000 486,3830 286,380
Intergovernmental 7,905,100 1%917,056 3.011,956
Charges for.Services 2,933,681 3,948.511 11,014,630
Fines&Forfeitures 228,500 `I0,961 (217,539)
Investment Income 755,000 1`,W1 0,153 395.153
Miscellaneous us . �� ;0 � 19 n7�1 �6m 4 t
Total Revenues 7,159„70r 31,789,665 4,63o- ,100
Expenditures:
Current,
General Government 17,31,8,460 15,999,106 1„37'9,361
Public Safety 1,450 657 1,262,165 168,472
Physical Environment 266,323 250,825 15,496
Transportation 91,050 29,650 61,200
Economic Environment 402,445 364,431 18,014
Human Services , 3,86,2,638 3,255.506 607,132
Culture and Recreation 2,442,276 2,282,571 15%705
Court related 6,312,407 5,964,901 327,506
Debt Service „
ToW,,Expenditures 32„24 ,283 29,469,375 2,736,905
( p (5m046,576
Expenditures � �,� 2,320,43 ' �m367m00,Excess of revenges Over/(Under)Under E
Other Financing Source (Uses):'
Reserve for Contingencies (926,087) 926,087
Operating Transfers from Other Fonds" 3,028,090 2',997,027 (31,063)
Operating Transfers to Other Fupds, (3,960,901) (2,772,254). 1,188,037
Debt Proceeds
Total Other FinFinancing Sou (Uses)r` (1�656@65t ,� 224,07 2,083.061
Excess of Revenues and Other Sources O er/(U'nder) "
Expenditures and Other Uses r Budgetary Basis (6,905,566) 2,544„503 9,450,069
Total Adjustments
Excess of Revenues and Other Sources Overi'(Under)
Expenditures and Other Uses 4 GAAP Basis (6, 51566) 2,544,503" 9,450,069
Fund Balance, October 1, 1996 21,314, 05 21,314,,,505
Residual Equity Transfer In — 14 1
Residual Equity Transfer Out ®® 6 � (t22,322)
kA'2m322� .�.
Fund Balance, September 30, 1999 S 14,�406w: ��tiS 23 2566 700
C-7
a
SPECIAL REVENUE,FUNDS a 0 " FAO 1 UNQ
w,w:�n_,m..;�.�.,�..�„w, �x.w_.w�w...mm-...--..,_.-�w.w ww�w�.,-.....:..w�w w�•.,.�.•,•
'arlarw�:a ' art
Favorable Favorable
w u g t Actual (Unfavorable), N6ucl et t�a1 (tl tfav as l0)
$ 54,363,026 52,638,141 (1,7 4,885) $ $ ®- $ -�
966,000 1,639,149 671049 - -
27,913,881 116,422,442 (9,491,439) 896,250 675,000 (223,250)
4,063,044 5,461,054 1,398,010 - - �-
26, 66,646 1,860,059, (24,706`,767)"
1,7 ,76 3,786,186 2,026,421 125,000 56„969 (66,011)
wx.
3,665®626 1,22,177 2 663p.449) �_ .
,wii .w^ nw..m.u. ..y,... .mm..........mm,-m—w,.....,Y
119,54 ,166 65,049,,206 (34,492,960) 1,w023„1550 73 h � � (291.261)
9,523,448 6,172,286 1,351.162 n "
4,31 ,216 51,237,207 43,079,009 - ®®
5,100,277 1,923,302 3,176,975 - -�
19,126,701 5,732,180 13,394,521
15, 21,065 11,301, E `4,219,17 - �-
6,779,715 3,046, 36 3,731,479
3,629,494 2,442,860 1,1€36,634 - � --
1,024,270 672,097 152,173
6,121,387 a 7,24 .'
155,021,206 64,730,, 10,291,110, 6,121„367 5, 14 -567,240 ,
___._._,w..�...,�.vouuuw>mm. .^.,mr'•'.�.ww�..�w"'..'Y^"."'®"d."' "r�mxP" r, n..-..«-.....+.x.+. w.m ewrm^'""'"°" ,
mm xrvmxeammmew
(35,479,016) w . I,1,1,2 35,798,1 �5d096,137) _.�� 4 221w56') 2 5 979..
(2,016,420), 2,016,420 (353,700) 353,700
6,462,354 2,1126,727 (4,435,627) 4,806,000 4,156,256 (649,744)
(1,837,705) (1,740,773) 96,932
1"5 ,25E 29 61044
2,606,229 2E15 94 (2 32' ,275 4,452,300
(32,670,7 9) 605,666 33,475,655 (645,637) (665„902) (20,065)
(3 ,670„769) 605,066 33,475,655 (645,837) (665,902) (20,065)
65,606,77 65,606770 - 1,295,397 1,295,397
614,401 614,400 (1)
(11 1t5) 12 092) 504)
w . ....
$ 33 3 ,16d $ 66',614 14 $ 33,474p,950 $ 69 60. 62! „495 $ _ 0,06
The notes to the finan l l statements are an integral part of these statements
- (Continued)
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES BUDGET AND ACTUAL
ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS,CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMIBER 30, 1999
CAPITA W , 'FUND
Variance,
Favorable
Budget Actual (Unfavorable)
Revenues;
Taxes $ E,600,000 $ 12,996,907 $ 4,196,907
Licenses&Permits ~
Interovernrhenl
Charges for Services 60,000 '60,000 �-
Fines&Forfeitures
Investment Income 500,000° 1,429,377 929,377
t i pe:llaneous 15 010 15,016;.
Total Revenues 9„360,000 14,501,300 5,141'300,
Expenditures:
Current:
General Government 9,511,5E9 1,94E,691 t,562,898
Public Safety 1,976,629 131,259 1,845,370
P'hysical Environment „
Transportation 31,471- 907 350,564
Economic Environment
Human Services 102,330 73,466 2E,E62
Culture and Recreation 5„692,EE5 1,989,114 3,703,771
Court Related E95,0E9 429,446 465,643
Debt Service
Total Expenditures 18,5 '9,99'3 _ 4,57:2,665 13,,957,10E
Excess of Revenues Oved(Uhder,)Expenditures (91169,993 9;92E,415� !19'09%40
Other Financing Sovr s(Uses):
Reserve for Contingencies (2,618,848). 2,618,848
Operating Transfers from Other Funds 1,090,874 1,564,309 473,435
Operating Transfers to Other Funds (9,702,626) ( "E92,05E) 610,56E
Debt Proceeds 449345 45 ,000 M 661
Total Other Financing SourrdesJ(Use ) (10,7E1,255) (6 37 J49) � 3,903, 06
Excess of Revenues and Other Sources 0varl(Under),
Expenditures and Other Uses 4 Budgetary Basis (191,951,24 ) 3,050a666 23,001,914
Fund Balance,October 1',,°1996 27,356,430 27,355,430
Residual Equity Transfer to
Residual Equity Transfer Out n®
Fund balance, , 404,16 September 30 1999 $ 11. 3l ,406,096 $��2001 4 p '2 $
C-9
�.M _ ..
Variance
Favorable Favorable
audgat Actual l ., _(Unfavorable) � 't I �.� Wrflavo abi!
�.. �.p. ,.. (l�r�t'a���ra15P�w) at � ..�.
$ $ $ 76,153,542 $ 60,718,043 $ 2,564,501
11168,000 2,125,529 957,529
36,717,231 30,014,4 8 ( ,702,,733)
45,GOO 52,256 7,256 7,121,725 9„541„,821 2,420,096
782,449 782,449 27,579,795 2,653,469 (24„926,326)
'17,000 43,320 26,320 3.156,765 6,486,gQ1 '5, 3,309,260
— 4032,534w 43 42 w592)
844,449 �5 3' ,5u76 157,929,592 132„950,327 (24,:9 '9,265)
36A11,524 26,120,083 10„293,441
1,263,144 1,046,622 214, 22 99,006,646 53,699,273 45,307,373
5,366,600, 2,174,127 3,192,4, 3
19,569,222 5,762,937 13,806.285
®� 15,,9231,530 11,665,359 4,237,1T1'
11,750 11,750 10,756,433 6,3'77,21LO 4„3791,223
-� 11,764,655 6,7'141545 5,050,110
299,075 299,075 6,.3�0„641 7',266„4g44 1,244,397
— .� au�ma �y 6a&21,3 7 'y+�� "4'm HIV 4°V'' � � 67,2
1,573,,069 046.22 525,347 213,452,836 125,375,125 66a077,713
(729,520) 70,5911 55 ,9 3. (55,523,24,62 7,575,202 631096g446
(43,725) 43,725 (6,958,760) mm 5,958,780
15,387,318 10,744,319 (4,642„999)
(16,51,„322) (9Y3,405„'765) 2„095, 37
�- 449,340,000 655
� _� .
(43w7 5)' 4 1,7 (5,623,439) (2,211 466) ,41`1 03
(773,245) (170,597) 602,646 (61,1146,685) 5,363,736 66,510,4211
962,529 962,529 — 116„534,631 116,534,631 —
-- 614,401 614,414 13
m t11„166) (`614�414j
$ 89w6 791,93 $ 602,646 $ 55 901159 $ 11,6911367 $ 6;1 72P1
The notes to the financial statements are an integral part of these statements.
-10
MONROE COUNTY, FLORIDA-BOARD OF COUNTY+ OMISSION R$
COMBINED STATEM15NT OF REVENUES,EXPENSES AND CHANGES IN FUND EQUITY
ALL PROPRIETARY FUND TYPES
FOR THE FISCAL YEAR ENDED SEPTEM BER 30, 1999
Internal Total
Enterprise Service Memorandum
Fu rls Funds.
Operating Revenues: M
Franchise Fees $ 203,022 $ 203,022
foils 1,172,13 — 1,172,130
Charges for Services 15,715,4�2, 14,638,012 30,353,444
Fines and Forfeitures 4,792 4787.
Miscellaneous
Total Operating Revenues 25 54 m d 9 33 621°,6�
Operatng Expenses:
Personal Services 2,606,9691 1,358,735 3,M,724
dperatlons 44,263,804 3,497,471 47,761,275
E_sndfIll Closure and Post Closure 672,285 672,285
Depreciation and Amortization 1,263,321 2901295 1,573,6116
Asserted and Paid Olailms 9,532,669 9,532,669
p26,399 14u79,170 65 5, 9�
Total Operating Expenses 46m3
._ ,�. 4
Operating Income(Doss) 3'1,.'N° ,S50,
'Novi-dperatang Revenges( xpen es)
Operating Grants 27,813,856 6,676 27,822,73
Investment Income 1„033a926 409,65 1,443,585
Interest'Expense and Fiscale Char . , (593,078) 6, 3,, `
Loss on Disposition of sets
9 (Expenses),, ,r 377µ399." 26a512„0,6
Total l'1oP-Operatlrr Revenues25
Income (Loss)Before Operating Transfers g,56q 1'84 ,1 4, 35
Operating Transfers°
Operating'Transfers from Other Funds ,496,966 213,867 5,710„533
Operating Transfers to Other Funds
Total Operating Transfers � �34 660,76 2,661,4
Net Income(Loss) (23,950) f,313,470 1,289,520
'Fund E'qu ty-October,l, 1998 36,401,612 5,337,428 41,73 „040
onthOuted Capital 1,,
F�rnd Equity-September 30, 1999 $ 6 060 5 665 1122 0 7�
The notes to'the financial statements are an Integral part of these statements.
0�11
MONROE COUNTY, FLORIDA-BOARS OF COUNTY COMMISSIONERS
COMBINED STATEMENT OF CASH FLOWS
ALL PROPRIETARY FUND TYPES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
INCREASE(DECREASE) IN CASH AND CASH EQUIVALENTS
Internal Total
Enterprise Service Memorandum
Fends f Ong,%,,,
Cash flows from operating activities
Cash received for services 16,392,738 15,975,355 32,368,093
Cash payments to suppliers for good:
and services (41,058,363) (12,9 0,561) (53,976,924)
Cash payments to employees for services (2,624,362) (1,356,858) (3,981,220)
Other operating revenue 34,966 2,656.! 7 � 2.691,844:.
Net cash provided(used)by operating activities, __. ?7,2S�d4� A 3�w 15m 900,2O77
Cash flags from noncapital financing activities;
Operating grants received 1'9,68 ,527 8,876 19,694,403
Operating transfers from other funds 5,352,614 213,867 5,5661'461
Operating transfers to other funds 'f w912,225 _41 ti) 635j� (3sP 06A860
Net cash provided(used)by noncputal
71�59 22H?L0
financing activities 2w15A9�6 3 .,,,,,,_.24�
Cash flaws from capital and related financing
activities:
Proceeds from capital grants 1,499,120 1,499,120
Acquisition and construction of capital assets (2,147,021) (271u166) (2,418,167)
Principal paid on capital debt (540,07`1)
Interest paid on capital debt 6t4,326 __ 23
Net cash used by capital and
related financing activities 1 792300 271 a I66 . 0: 3a466
rash flows from irivesting activities:
Investment income 103$ 25 409a 59 _:.��: 43 .
Net cash prodded by investing activities 1:,031,226 � r'6'S 1,440:5'SS
Net.increase(decrease)in cash and cash ro
equivalents (4„667,480) „6 1„416 (1,266,064)
Cash and cash equivalents at beginning of ygar 24,237,4 7,4 1�8 m31.r579�3
Cash and cash equivalents at end of year S 350 $.._� _��( � . _ $_........_._.m.... . ::4' . 7,
C, 12 (Continued)
ONROE COUNTY, FLORICA' OARO OF COUNTY COMMISSIONERS
COMBINED STATEMENT OF CASH FLOWS
ALL PROPRIETARY FUND TYPES-CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1999
RECONCILIATION OF OPERATING INCOME(LOSS)TO
ET CASH PROVIDED(USED)BY OPERATING ACTIVITIES
Internal Total
Enterprise Service Memorandum
Frtds01
Operating income(loss) � � � , LI.700�6'S0�' � °1,6��. $�2 011
Adjustments to reconcile operating income _�
(i s)to net cash provided(tesed)by operating
activities:
Depreciation and amortization 1,253,321 290,295 1,57 ,616
Change ih assets and liabilities:
Decrease/(Increase)in:
Accounts receivable 115,219 167,482 262,701
Due from other funds (826,941) (137,509) (964,450)
Due from other governmental units 2,526 212,234 214,760
(t ecreeissyIncreass in:
Accounts payable 3,315, O (5,854)" 3,309,855
etalnage payable (58,259) — (58,259)
Claims and judgements payable (5,33 ) 93,462 66a126
Due to other funds 651,899 1,090,751 1,742,650,
Due to other governmental units 33,529, 28,809 62,336
Accrued compensated absences 12,167 , 15,141 27,306
Accrued wages and benefits payable (29,540) (13,264) (42„604)
Deposits in escrow 11.350 11,350
Deferred revenues 796,.862 798,882
Other current liabilities 2,049' (2,453) (404)
Landoll closure/post closure 6�'a665 61 w6'65"
Total adjustments .4 44§, 2 2,537. 7'6 6'm963„604
Net cash provided(used)by operatlr g activities j „�,8 815 S 7) p
SUPPLEMENTAL SCHEDULE OF NON-CASH FINANCING
CAPITAL AND INVESTING ACTIVITIES
t2"on0buted fixed assets $ 37*25 242 $ 39
.
Less on disposition of fixed assets 20„ $ � -41,130, $ 6
The notes to the financial statements are an Integral part of these statements.
p13
MONROE COUNTS� F�ORIA
BQARO OF CO�lN'T"� COMISSI NE'RS
N TES TO COMBINED FINAMCIA STATE 'ENTS
EPTEMBEP �,
NOTE 1 SUMMARY SIGNIFICANT ACCOUNTING POLICIES
The accounting policies and the presentation of the financial report of the
Board of County Commissioners of Monroe, County, Florida (the "Board") have.
been designed to conform to 'generally accepted accounting principles as
applicable to governmental units, in accordance witt"i the, Governmental
Accounting Standards Board ( SB)®f GASB embodies the off`ipial` pronouncements
previously issued' byte National Council on 11 Governmental 'Accounting (NC GA) .
Proprietary funds apply Financial Accounting Standards . Boards ( A )
pronouncements and Accounting rinci.pl Board (APB) opinions issued on or
before November 30, 1989, unless those pronouncements conflict with 'or
contradict GASB pronouncements, in which case, GASB prevails. The following
is a summary of the ,significant accounting policies.
Re ortinq Entity - Monroe' County is a Non-Charter County established under
the Constitution and the laws of the State of Floridan There are six offices
elected County-wide, is folio ., Board of County Coinml ssioners®
composed of five members® Clerk of Circuit Court. Property Appra,i erm Sheriff
Supervisor of Elections and Tax Collector,
The Board of County Commissioners is the legislative body of Monroe County and
as such budgets and provides all the funding used by the separate
Constitutional Offices with the exception of fees collected by the Clerk of
Circuit Court and the Tax Collector., Under the direction of the Clerk of
Circuit Court, the Monroe bounty Finance Department maintains the accounting
system for the "operations of the Court, n 'the Clerk of Circuit Court, w i h
are included -in: the General Fund, but excluding those of the Property,
Appraiser, Sheriff, Supervisor of Elections and Tax Col ll.etor e, each of wh"i ch
maintains :its own accounting system., The Board is not a legally ,separate or
fiscally independent unit of the County. Accordingly, it is, on idered a part
of Monroe County�s primary government and is included as such in the Monroe
County Comprehensive Annual Financial Repor�tm
Services provided y' the Board and accounted for within these ..financal-
statements include health and social services® emergency medical, services,
cultural ' and recreational programs, ol'id' waste services and other
governmental services.
C-1
MONROE COUNTY FLORIDA
8OA4R5 O'F COUNTY COMMISSIONERS
NOTES TO OM INED F NA CIAdSTATEMENT'S
SEPTEMDE D, 199
h
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Basis of Presentation ® The accountsBoard are organized on the basis
of funds and account'grops, each of which is considered a separate accounting
entity. Fund! structures where applicable. have been designed to complyi
all. ' requirements o h bond resolutions and regulatory, provisions or
administrative action® The operations of each fund are accounted. for with '
set f separate set lancing accounts comprised of its assets, 'liabilities,
equities, revenues and expenditures or expenses® as appropriate. 'The 'rari ' s
funds are grouped by type in the financial statements. The followingfund
types and account groups are used by the Board:
Governmental Funds:
Genera' Fund .� The General Fund is the general operating fund of the Board.
All general tax revenues and other receipts that are not required either
legally or by 'generally accepted accounting principles to be accounted for in
other, funds are accounted for in the General Fund.
Special Revenue Funds ® Special Revenue Funds are used to account for the
proceeds of specific revenue sources Other than those associated with
expendable trusts or major capitalprojects) requiring separate accounting
because of legal or regulatory provis,ions or administrative action.
ebt , ervice Funds - Debt Service Funds are used to account for the payment of
principal , interest® 'and other expenditures related to long-term debt® other
than bonds and loans payable from the operations of Proprietary Funds.
Capital P ect Funds ® Capital Project Funds are used to account for
financial resources segregated for the acquisition or construction of major
capiital facilities other than those financed by .proprietary operations.
Proprietary Funds:
nterorise Funds Enterprise Funds are used to account for operations 'that
are financed and operated in a runner similar to private business enterprises,
where the stated intent is that the cost (expenses, including depreciation) of:
®1
N NROE CU . FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO COffijNE2—EjNANLLAL.,STATEMENTS
SEPTEMBER 30. 1999
NOTE . SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
providing goods or services o the general public on a continuing basis be
financed r,imarily through user charges or where periodic determination of
revenues earned expenses incurred, and/or net income is deemed appropriate
for capital maintenance, public policy, management control , accountability or
r
other purposes.
Internal Service Funds a Internal Service Fends are used to account for the
financing of goods or services provided by one department to other departments
of the Board or to other governmental units on a cost reimbursement basis®
Fiduciary Funds.
E gendable Tr t Funds - Expendable rust Funds are generally used 'in
instances where legally mandated or where a formal legal trustee relationship
exists. Both principal and income may be upended In the course of their
designated operations.
Aoenc funds ® Agency Funds are custodial in nature (assets equal. liabilities) .
and do not involve measurement of results of operations. agency Funds are
rely clearing accounts for assets held by a government as an agent for
individuals. private organizations, other governments® or ,other fonds.
Account Groups:
General Fie Assets Account Groo , This account i established to account
for all fixed assets of the Board, other than those accounted for in the
Enterprise and Internal Service Funds.
General 1 Long-jerm OgbtrAccount Grou . This account group is established to
account for the long-term debt of the Board financed from Governmental Funds.
Basis ofAAggounting - The accounting n inanci l reporting treatment applied
to a fund is determined by its measurement focus. All Governmental Funds and
Expendable Trust Funds are accounted for using a. current financial resources
measurement focus. With this measurement focus® only current assets and.
MNROE CO Y. FaIOA
�OARC�CUNTY COMMISSIONFN
NffES TO COMBINED INANC AL STATEMENTS
SF'PTERM 30. 1999,
NOTE 1 SUMMARY SIGNIFICANT ACCOUNTING POLICIES (Continued)
current liabilities generally included on the balance sheet. Operating
statements of these funds present increases (i .e. , revenues and other
financing sources) and decreases Me.,, expenditures and other financing uses)
in net current assets.
All Proprietary Funds are accounted for on a flow, of economic resources
measurement focus.. With this measurement focus l ' assets and all
liabilities associated with the operation ' .these funds are included on the
balance sheet. Fund l equity (i,,,e t total assets) is segregated into
contributed capital'
api 1, and retained earnings components. Proprietary, fund-type
operating statements present increases (e.g, , revenue)` and decreases (e.g. ,
expenses) in net total assets.,
Basis of accounting refers to when revenues and expenditures or expenses are
recognized in the accounts and reported in the financial statements, Basis of
accounting relates 'to the timing of the measurements made regardless of the
measurement focus applied.
The modified accrual basis of accounting is followed in the Governmental
Funds, Agency Funds, and Expendable Truest Funds, Under the modified accrual
basis of accounting, revenues are recognized in the accounting period 'in which
they become susceptible -to accrual.- a that .is® when they become both measurable
and available' to finance expenditures of the current period. Available means
collectible within the current per,iod or soon enough thereafter 'to be used to
pay Inabilities of the current period. Primary revenues, which include taxes®
intergovernmental revenues, charges .f r services, rents and interest are
treated as susceptible to accrual under the modified accrual basis.
Receivables related to these revenues are not recognized nle they are
collectible within days after the fiscal year end. Expenditures an
transfers out arerecorded when the related fund liability is incurred.
Exceptions o this general, rule include: (1) the long term portion of
accumulated sick pay, vacation pay, and compensatory time® which is not
recorded as an expenditure; ) prepaid items,"Which arereported only on the
Balance Sheet and do not affect expenditures: and O or,incipal and interest
C-1
i
I MgNROE C N ,� Fl�ppk
BOARD OF COUNTY COMMISSIONERS
NOTES TO CO BINED ,FI CIAL. STATEMENTS
SEPTEMBER 30. 1999
NOTE 1mSUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
on lon ®term debti which are recognized when due. Budgets for Governmental
I Funds are also prepared n the modified accrual basis® with certain exceptions,
described under budgets and budgetary data.
In applying the susceptibility-to-accrual concept to intergovernmental
revenues the legal and contractual requirements of the, numerous individual
programs are used as guidance. There. are. however, essentially two types ,of
these revenues. In one, monies must be expended on the specific' purpose or
project before any amounts will be paidto theBoard: therefore, revenues are
recognized based I on the expenditures recorded In the other, monies are
virtually unrestricted as to purpose of expenditure and substantially
irrevo ab i .e. , revocable my for failure comply with. prescribed
compliance requirements, such s equal employment opportunity. These
resources are reflected as revenues at the time f receipt or earlier if they
meet th e availability criterion.,
I..Jcenses permits, charges for services, miscellaneous revenues (except
investment earnings) are recorded as revenues when received in cash, because
they are generally not measurable until . actually received. Investment
earnings n most fines and forfeitures are recorded as earned since they are
measurable and available.
Proprietary Funds use the accrual basis of accounting. Revenues are
I recognized in the period in whichthey are earned and expenses are recognized
I in the period incurred.
The preparation of financial statements in conformity with generally accepted
accounting principles s appli cable to go�grnmental. units, requires
management to make use of estimates that affect the reported amounts in the
financial statements® Actual results could differ from estimates,.
Budgets and Budetary Data - The following , the statutory procedures
followed by the Board of County Commissioners in establishing the budget for
the Board.
C-18
� OE CO4INTY FIB ��
BOA_ OF COUNTY COMMISSIONERS
NOTES, T COMBINED FTNAN A MENTS �
SERTEMBR 0 199
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
1) On or before May 1 of each year the Sheriff, the Clerk of the Circuit
Supervisor of Elections T1 each
submit oar .
uCollector.o CountylCo Commissioners tentative budget their
s
respective offices for the ensuing fiscal year.
2) Within fifteen days after certification of the ad valorem tax roll by
the Property Appraiser., the County Budget Officer submits to the Board
proposed budget for the fiscal year commencing the following October 1.
The budget ,includes proposed expenditures and the means of financing
them., .
) By Board resolution, a tentative budget is submitted to the public,
Public hearings are held to obtain 'taxpayer comments..
4) Fifteen days after adoption of the tentative budget H a final budget is
submitted for1review andadoption a final li ' hearingm
) Prior to, or on September 30, the Board's budget is legally enacted
through passage of a r s l'ution, Accordingly all fund types have an
adopted budget as required y Florida Statute 129.03. 1l funds have
Tegally adopted budgets except as described in Note 13, Budgetary - GAAP
'Reporting Reconciliation
6) During the year, the Office of Management and Budget acts on
intradepartmental budget changes that do not alter the total revenue or
expenditures budgeted to a cost center® A cost center represents
particular area of Board operations or a department. All other budget
changes (whether they .are transfers between cost centers. or alterations
of total revenues and expenditures in a fund) are approved by the Board.
Supplemental appropriations were necessary and the budgetary data
presented herein was amended by, the Board during the year in- a Tegally
permissible manner.
) Florida Statute 129, Section 7, as amended in 1,978, provides that only"
expenditures in excess of total fund budgets are unlawful . However,
because the Board acts on all budget changes between cost centers, this
becomes the level of control ,
Budgeted to Actual Expenditure reports are employed as a managemient
control device during the year for all fund types.
C-119
MONROE COUNTY FLOR A
BOARD OF COUNTY COMMISSIONERS
NOTES TO C MBIN O INANCIAL T M TS
SEPTEM ER 36 1 99
f NOTE Im SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
1
Budgets for all funds are adopted on a basis consistent with generally°
accepted accounting principles ( P) for that fund type, except for
I revenues and expenditures relative o tax anticipation notes,, mortgage
loans made by governmental funds and revenues and expenditures relative
to debt and capital outlay for proprietary funds.. Budgetary versus P
differences r described in following note.
1 ) 1 l ' ppro ri'ations lapse at year a
Iwent r m Inventory in the General Fund consists of certain supplies which
are stated at cost using the movingaverage cost. method. The inventory 'is
determined by an annual physical count. No ' reserve has been established,
within the General Fund balance as the consumption method is used to account
for this inventory.
Investments - Investments are stated at fair value in accordance with GASB 31.
IThe Board pools cash and investments excluding those requiring o benefiting
y separate investment This gives the Board the ability' to maximize its
yield short-term investment of cash, increasing its income accordingly'.
Interest earned on pooled investments is allocated to the participating funds
based on their average daily balance. Individual fund deficits are ignored in
the allocation of' interestm
General Fixed Assets - General Fixed Assets are recorded as expenditures in
the General Fund, 'Special Revenue Funds Capital Project Funds and other
Governmental Fund types at the timepurchase and are capitalized at cost in
the General Fixed Assets Account Group. Fixed assets consisting of certain
improvements including roads, bridges. curbs and gutters, streets and
sidewalks drainage systems and lighting systems have not been capitalized.
Gifts,or contributions are recorded in General Fixed Assets at estimated fair
market value at ti received. There i depreciation expense recorded
on General Fixed Assets.
C2
MONROE AUNTY. FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO C MBIN D FIN CIL STAT MENTS
SPTEMBER 0x 1999
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Enjerprise and Internal Service Fund Fixed Assets - Additions Enterprise
and Internal Service Fund Fixed Assets are stated at costa Depreci ti n ,ha
been provided using the straight-line methods The estimated useful lives o
the varies cusses of depreciable fixed assets are as follows:
Life Years
Buildings and Other Improvements -40
Machinery and Equipment 3-10
Improvements other than Buildings 50
De rec"a ion f ontrib ted s e Depreciation recognized assets
acquired constructed through grants externally restricted for capital
acquisitions is recorded as an operating, expense in the related proprietary,
funds
Ca ital Leas Obli ation - Capital lease obligations for non-Enterprise Funds
are accounted for in the General Long-Term Debt Account Group® The
capitalized lease obligations are stated at the original, fair market value o
leased' assets capitalized,,, less payirients since the, 'inception lease
discounted at the implicit rate of interest in the lease,. Also, in the Year
an asset i acquired by capital l expenditure for the asset and the
offsetting amount of the financing source are reflected in the Statement o
`Revenues, Expenditures, and Changes in Fund Balance. Assets acquired under
capital leases in non,Ehterprise Fiends are accounted for in the General Fixed
Asset Account .Group® Capital lease obligations of Enterprise Funds and the ,
cost of assets so acquired e reflected in the accounts of those funds.
Una or i ed Debt Ex2ense - Unamorti ed debt expense of the"Enterprise Funds i
amortized using the straight-line method over the Tife of the debt.
Encumbran es - Encumbrance accounting® under which purchase orders are
recorded to reserve that portion of the applicable appropriation. "is employed
in the Governmental n Expendable Trust Fund -types. Encumbrances-are Encumbrances- are not the
equivalent of expenditures; therefore, t encumbrances reported as
reservations of fund balances a year end andreap ropriated the following
year.
- 1
i
MONROE COUNTY FLORIDA
BOARD OF COUNTY COMMISSIONERS
fNOTESTO COMBINEQQ FI CIAL S��
EPTEMBER 30a 199
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Pr P ert' .Taxs - property taxes w based on assessed values at January 1, are
levied and become due andpayable on November , 1st of each year, A four
percent discount is allowed if the taxes are paid in November® with the
discount declining by one percent each month thereafter® Taxes become
Idelinquent on April 1st of each year. and tax certificates for the full amount
of any unpaid taxes and assessments must be 1 later than dune 1st of
each year., o accrual for h property x 1 not
due in November of
I1999 is included in the accompanying financial statementsw since such taxes
are collected to finance expenditures of the subsequent period.
C MDensated Absences - Board licy grants employees annual leave and sick,
leave. Upon termination of employment, employees with six months or more
credited service can receive payment for accumulated annual leave. Id
Igeneral . sick leave payments are granted a on termination of employment o
employees with five years or more o creditedservice, subject to percentage
and maximum hour limitations as determined by the Board. Accumulated annual
leave, sick leave, n related benefits areaccrued in Governmental Fund Types
to the extent that such amounts would normally be liquidated with expendable
1 avail able financial resources, The remaining liability 'i's reflected in the
1 General Long-Term Debt Account Group. The accumulated leave in Proprietary
Fund Types is reflected in the Fund financial statements on the accrual
basis.
Cash and Cash EguiBaalants - .For purposes of the statement ,of cash flows, the
Proprietary Fund Types consider all highly liquid investments (including
restrict assets) with a maturity of three months or less, when purchased to
e cash equivalents,.,, -
Total Columns n 'Combined Sat. nt rvi w Total columns on the
Combined Statements - Overview (General Purpose Financial Statements) are
captioned "Memorandum On
Ty"andum y"w to " indicate that they are. resented onlyto
facilitate financialanalysis.. ��n thesecolumns c not present financial position, results of operations, or cash flows in conformity with generally
1 accepted accounting principles, and such data is not comparable t.o a
consolidation. Interfund eliminations have not been made in- the aggregation of
1 this data.
C-22
MDNpOE COUNm m FLDRI ,
�OApD F CDNTY CDM � STONERS
NOTES TD COMOIND FINANCIAL STATE ENTS
NOTE 2 CASH AND CASH EQUIVALENTS
,Cash and cash equivalents consist of the following at September 30, 1999:
Restricted
Cash and Cash Cash and Cash
Eggivalepts Eauivalents
Amount Invested in ounty's
Pooled Cash Program $ 14 .606a609 # 1,788,320 $ 144;393e329
Demand Deposits 3, ,6 369 __JLAL04L32 76M6
S 1 .663. 76 f 7,2 6.6 9 $ 152 872 737
Florida Statute 125.31 authorizes the Board to invest surplus funds in the
foll owi d
a), the Local Government Surplus Funds Trust Fund under
the management of the State Board of Administration
) the FloridaCounties Investment Trust Fund under 'the"
sponsorship of �the Florida Association of Counties and
the Florida Association of Court Clerks Comptrollers
0 negotiable direct, obligations of or obligations of
which the principal and interest are unconditionally
guaranteed dy, the U.S. Government
) interest .bearing time deposits or savings accounts in
banks and savings loans organized under state laws
or doing business and itua in. the state- provided
ollateral, requiemens are met
e j, obligations of Federal Home I Mortgage
Loan e 99
Corporation
23
i
I�ONROE OUNTYE'LORIOA
I BOARD OF COUM C MMIS 1 NERS
NOTES TO COMBINED FINANCIAL TA M TS
sEpl^�h6BER 3 �199
I MOTE 2 CASH AND CASH EQUIVALENTS (Continued)
f) obligations of the Federal ' National Mortgage
Association
) commercial paper of U.S. corporations having a rating
of at least two of the ,following three ratings: -,L,
m ® ® as rated by Standard & Boors, Moody®s and
Fitch Investors Service rating services
h) Bankers® acceptances that are eligible for purchase by
the Federal Reserve Banks and have a letter f credit
rating of AA or better
i) Tax-exempt obligations of the State of Florida and its
various local governments. including Monroe County.
Tax exempt obligations withtin of A or , 1
must be an insured issue through MBIA or an. equivalent
company. Issues rated At or higher 'may or may not
carry an insurance backing.
The Board invests funds throughout the year withLocal Government Surplus
Funds Trust Fund (SBA), an investment pool administered by the State Board of
Administration, under the regulatory oversight f the State of Florida.
Throughout the year 'and as of September 30, 1999, the SBA contlai,ned certain
floating adjustable rate securities which were indexed based on the prime
rate and/or ne and three month LIBOR rates. These investments represented
� . 1 ofthe SBA®s portfolio at September 30, 1999. The SBA met the criteria to
e -7Like" as defined in GASB31 at September 30, 1999. Therefore, , the
I investment was valued t amortized cost and the fair value At September 30,
1999 was the account balance at that time.
osits - Demand and time, deposits are fully insured by Federal Depository
Insurance and the multiple-,financi l 'institution collateral pool required by
Sections 280.07 and 280.08, Florida Statutes.
C..2
MNROE COUNTY. Ft. IA
Rp OF COUN OM 1SS1pNE
NOTES �'O O INE -F NANCI6L, TA:TEMENTS
SEPTEM ER 30, 1 99
a
NOTE 3 MORTGAGES RECEIVABLE
Mortgages receivable at September 30, 1999 consist of the following:
Affordable Housing Prog rams:
Second Mortgages Receivable individuals, collateralized
by land and buildings,-, payable in, monthly installments of
,622 including interest at 31, final payment due March 1.
Second Mortgages Receivable from individuals, collateralized
y personal residences, The entire amount of the mortgage
will, be forgiven over a ten year period rate of one fifth
per year, beginning n the 7thanniversary completion
letion
of the construction improvement funded y
mortgage, provided that the mortgagor complies with the
Mortgage covenants. 233,823 ,
Second Mortgages Receivable from individuals,
collateralized
personal residences The entire bafance of the mortgage
will be forgiven over a ten year , period t' a rate of ten
. percent per year upon the anniversary of the mortgage,
provided the mortgagor complies i Mortgage
covenants. The Mortgages are interest free. 39,619
Local Housing Assistance.
Second .Mortgages Receivable, from individuals, pollateralized
y personal residences. Commencing in year sixteen of the
mortgage, principal and accrued interest at 3 will be
forgiven at the rate of 6.66% annually. The entire principal
lance and accrued interest will be forgiven at the end of
year thirty, 'f t residence is l t fore initiation
of teorgivenss period® the full amount of the mortgage and
accrued interest is due at closing. 207,023
C-25
MONRQE COUNL . ELORIUA�
BOARD QF COUNTY COMMI IQMERS
N(1TES TQ COMGI EINAN IAL ST TEME !TS
SEPTEM@ER 39 I9 9
NOTE 3 - MORTGAGES RECEIVABLE (Continued)
Second Mortgages Receivable from individuals, collateralized
by personal residences. Pri.ncipal payments shall be deferred
for the term of the first mortgage loan, or until the date the
last payment is due on the first mortgage. Interest is not
charged on the mortgages unless the' mortgagor is in default.
in which case the interest rate is 1 r annum from the date
when ,payment of the second is due. In the event the home is
sold, transferred rented® refinanced or the first mortgage
loan is satisfied, the entire mortgage lance is due. 7
Second Mortgages Receivable from Individuals. 'collateralized
y personal residences. The entire 1 c f the mortgage
will be 'forgiven y r a ten ;year, 'period t the rate of ten
percent per year upon the anniversary of the mortgage,
provided that the mortgagor° complies with the mortgage
covenantsm The mortgages are interest free. 129,598
Mortgages Receivable due from individual , collaterali.zod by
personal residence, payable in annual installments of $1.500
over n year period, interest free. HAW
� m
Mote . Receivable from local government, collateralized by
project revenues, payable august 2000, interest free.
$ 2 099 677,
Except for the local housing assistance .mortgages. the mortgages receivable
are equally offset by a fund balance reserve which indicates that they do not
constitute "available spendable resources" even though it is., a component of
total assets. The local housing assistance mortgages are offset by a related
deferred revenue account.
C-26
MONROE COUNTY. FLORIDA
B9ARQ OF COUNT" COMMl 5ION RS
NQTES TO OIN `O F `A STATEMENTS'
SEFTEMBER 30. 1999
MOTE INTERFUN0 BALANCES
Individual fund . to fund receivable and payable balancese t mber
1999 are as follows:
Iniiterfunid lnterfqnd _
E nd i ail e Payabl 2
General Fund S, 1.19 �7� 1 1�203a4 7
Special Revenue Funds.
Fine and Forfeiture ;tl932 899
Road and Bridge 12,290 516,469
Tourist Development, All Districts, Two Cents 12„041 re
Tourist Development. Admi ® & Promotional, Two Cents 18,294
Tourist Development. District # One. Three Cents 3.973
Tourist Development, District # Two® Three Cents 319
Tourist Development, District Three, Three Cents 948
Tourist Development, District # Four, Three Cents 993
Tourist Development, District # Five,, Three Cents 1.330
Governmental Fund Type Grants 1.659w 7 L286,918
Impact Fees® Parks an Recreation 0 w
Impact Fees, Police- Facilitles 32,740
Upper Keys Health Care 14,738
Unincor . Area Service District. Parks and Recreation 222 3,41
Planning, Building and Zoning 11; 1,630
Boating Improvement 5,279
Miscellaneous' Special Revenues I� � n
..070.626 1,99g,383
Capital Project Funds:
One Cent Infrastructure Surtai f.J66.1760T ®925
Clerk's Revenue Note _ ': 7 74
1.262, L9 925
Ehterprise Funds:
Municipal Service District 7,, Waste 160.402 542,888
Card Sound Bridge A,034` .76,000
Marathon Airport 107,587 42�507
Key West Airport .107 1 91
1 20 170 7 17
C.27
MONROE COUNTY�e F�A
BOARD OF COUNTY COMMJSSIO
NOTES TO CQMBINED,,..FINLNCIL-.5aTEME.NTS
SEPTEMBER 30 1999
NOT - INTE FUND BALANCES (Continued)
Internal Service Funds:
Worker's Comp® 548
Group Insurance 84
Risk Management 1 095.135
Fleet Management 2331,u,
234 I.0,95 243
$ ,5. 46 165f $ 5 a 5'46.165
NOTE 5m RESTRICTED ASSETS
Restricted Assets include those provided r by resolutions adopted by the
County Commission for the issuance of icipal Service District - Waste
Revenue Bonds, Refunding Improvement Revenue Bonds, Series 1993/83, Refunding
Improvement Revenue Bonds® Series 1993/88, SalesRevenue and Refunding
Bends Series 1991 and 1998, Clerk's Revenue Note and Airport Passenger
Facility Charges. Total restricted assets as of September 30, 1999areas
fol 1 o - Q
Cash and.
Cash E uiv®
Enterprise Find - Munirjgjal,_je_rv_jce_Qj5tEigt Wa to
Renewal and Replacement Fund $ 1,358,755
Sinking Funds 653,563
Landfill Closure Escrow 1 788 320
3.800.638
. nter ri Fund . tarathon AirDQEt
Passenger Facility Charge Funds 6 2
ter ri e F nd - Key West_LirDort
Passenger Facility Charge Funds '2 297
Refunding Improvement Revenue Bonds,
Series 1993/83 Debt Service Fund
Sinking Fund °08 577
r
C,-28
MONROE COUNTY, FLORID
BOARD OF COUNTY O MISSIONE S
NOTES TO CO�MINED FINA C,�af� TATEME, _T
SEF'TEM3ER 30. 1999
NOTE 5 - RESTRICTED ASSETS (Continued)
Reundinq Improvement Revenge Bonds
Series 1 /88 Debt Service Fund
Sinking Fund 539.039
Sales Tax R venue and Refundiag Bgnds,.
D bt Service Fund
Sinking Fund '7
Clerk's Revenue Note
Contingency Fund 37,402
Interest Receivable U4'
7 4
7 2D9 .100
NOTE 6 RESERVES FOR RESTRICTED ASSETS DESIGNATIONS FUND BALANCE
Reserves representing the excess of amounts provided for certain restr1ded
asset accounts . over the liabilities payable therefrom are established by a
p
reduction of retained earnings or fund balance. ,
The following schedule reflects the reserve account balances at September 30, `
1999: .
Enter rise nds
Municipal Service District m Waste:
Reserved for Debt Service $ 406,919
Reserved for Renewal and Replacement, 1,258,755
1,765,674
C-29
MONROE COUNTY, FL RIC}A
BOARD OF COUN COMMISSIONERS
NOTES TO COMBINED FINANCIAL ST-ATEMENTS
SEPTEMDER 30, 1999
NOTE 6 RESERVES FOR RESTRICTED ASSETS AND DESIGNATIONS OF FUND BALANCE
(Continued)
Debt Service Funds
Refunding
dImprovement Revenue Bonds Series 1993/83
t Service 00,577
Refunding Improvement Revenue Bonds„ Series 1993/88
Reserved for Debt Service 539,039
Sales Tax Revenue and Refunding Dondsj Series 1991 and 1993
Reserved for Debt Service �17®7 }
Clerk's Revenue Note,
Reserved for Debt Service 37 43
295 .1 9
Retained earnings n fund balances are reserved to the extent of the-excess
of restricted assets over liabilities paab . from restricted assets as
foll ows `
Total restricted assets $ 7,209,100
Less;,
Restricted assets for which retained
earnings are not rewired to be reserved 4,13 ,212
Liabilities payable from restricted assets 681.719,
L,395 1 9
portion of the unreserved fund balance in Special Revenue Fund, Tourist
Development District ne, Three Cent has been designated for various beach
nourishment projects. T Board also designatd a portion of the fund
balance in the general fund to guarantee debt incurred , by the Florida Keys
Aqueduct Authority (F ) 6 FKAA is developing construction design plans for a
wastewater treatment facility o be located in Marathon.
C-30
MONROE COUNTY. FLORIDA
BOA COUNTYCOMMISSIONERS
NOTES TO COMBINED FINMCIAL 24HNENT
SEPTEMBER 30. 1999
NOTE 7 PROPERTY
The following is a summary of changes -in General Fixed Assets for, the year
ended Sept r 30. 1999:
." Addi igns . u�ct ens 1999
Land 2L.044,144 5 7,664,456 28,708,600
Buildings 79.077,915 2,613,941 272,932 81,418,924
Equipment 26,889.631 2,635,318 1,408,722 ,116.227
Construction in Progress:
tourthouse Renovations 499.469 1,568,940 2,068,409
Other Construction
1128 34 7 0 1 15,532,877 J.ZjA2.1 44 1141 460 123
n additi na" .' $5,273,168 will be requi.red to complete the construction
projects under present contractual agreements. It is the Board's policy
not capitalize interest on construction projects financed with debt roc dse
Proprietary funds property, plant and -equipme' 'i consist of the followingt
September 0, 1999:
Internal
Enterprise Service u
ua 's
Land $ 6,132µ675 S 54,000
Buildings and 1 rovement 13,944.859 1.72Z854
Equipment 16,133,367 2,014,531
Construction 'in Progress 6 44 35
Total Property 41�855.636 3391,385
Less'Accumulated D pr ciat„gin '17 3 66 1..5 04
Net Property 24 47 976 $ 2,225 343
-31
MONROE COUNTY. FLORIDA
BOARD OF COUNTY COMMIS512ER5
NOTES TO COM9INED FI CIAL STATE% NTS
SEPTEMOER 30 1999
VOTE 8 '- LONG-TERM DEBT
The following is a summary of changes in 1onguterm debt' for the year ended
September 30, 1999:
Debt Dbt
1998 ___js ue, Rgjtj red 99
eneral L20q:Term
Debt GrQuo
Revenue Bonds $ 30,395,000 $ m $ 4,230,000 $ 26,1. 5,000
Loans Payable R @000 50.000 850,000
Accrued Compensated
Absences 1.780.740 3. 2 1,923,929
Subtotal 32. 25,74 593,259 4.280.000
___L8 9 :999
Pro rietarY Funds
Revenue Bonds 7,800.000 375,000 7,425.000
Accrued Compensated
Absences 365,380 .5,600 370,980
Capitalized lease
Obligation 43e6 4 07 1 4-Z 5 '3
Subtotal 9.809.034 5AQq 5k,.07 274 5
Total 4 4 774 0 4A820,A071 $ 3 21.3 52
i
Bonds payable at September 30, 1999 from Proprietary Funds are composed of the
following issues®
Enterorise Revenue ,fonds $9,570,000 1991 Municipal Service
District Refunding Improvement Bonds due in annual, install -
ments of $4058 to $735,000 on October 1. 1999 to October 1e
2011® interest at 6-.30Z to 6.75% 7 425 000
C-32
MONROE COUNTY FLORIDA,
BOARD OF COUNTY MMI:SI�S
NOTES TO COMBINED FINANCIAL STATEMENT
ERT MBER 3 1999
NOTE 8 LONG-TERM DEBT (Continued)
Bonds payable September 30,, 1999 from Governmental) Funds are composed of
the following issues:
Reyenue.Bonds $42.415,000 1991 Sales Tax Revenue Bonds,
Series Ser-les 1991 due on April 1 a 2000: interest t
R Menue Bonds d $7,230,000 1993 Refunding Revenue Bonds,
Series 1993 due in installments of $4 0,000 to $640,000 on
December 1, 1999 to December, 1, 2008: interest at,4.5% to . ,000'
Revenue -Bonds ® $17®505®00�0 1998 Sales Tax Refunding Revenue
Bonds, Series 1998 due in installments o $185, 00 to
$4,525,000 on April 1, 2000 to April 2004® interest at 3.75%
to 4.25 17 u 5 00
2 N 1,5'5 g 00
The loan payable at September 30, 1999 from Governmental Funds is composed of
the following issue:
Loan Pavabla 1'c $850,,000 FloridaLocal Government Finance
Commission Loan due in semiannual installments nts of $100.000 to
$150,000 March 2000 to September 2003, interest due monthly
based on the blended market rate of commercial paper.. , QO
w33
MNRDE C �NT FLRXDA
BOARD OF COUNTY COMMISSIONLRS
Na' S To Ca I E FI `I 51K M NTS
NOTE 8 - L NG-TE k" EBT (Continued)
Debt Servi e Fund n R gyjrP.m nts The total annual debt service funding
requirements for l l bonds outstanding (net "of sinking fund balances) t
September 30, 1999, consisting of interest payments of $7.,117,724 and
pri nci 1, pa cents of $33,615,000 arefollows:
RevlLu& Bonds--..
Year Ended PCMCittary Fundser a�ettal
Setem6er 30 Amtter� a A,m�-unt Interest Rate
2000 $ 893,380 6.30 - 6.75X, $ 5.268,309 3.75Z 5o60X
2001 896,.605 6.40% . 6.75% 5.375. 21 3.75% 5.00%
2002 892.485 6.50Z 6.75Z5. 6 ,574 -3.75% 5.00%
2003 891,285 6.60X 6.75% 5.371,274 3m50 .w 5.00
2004 887.6253 . 7 .594 3.88X 5.00%
2005-2009 4.410,412 6.75Z2,685,000 5.00
20 0-2011 1u477 0 635X
Total $1_0 34,9 492 $2=9,4 6
Year Ended
September 30 Any a . nt i Rate Total
2000 $ 239,168 5.00% $ 6n400„557
2001 229.167 5.00% 6n 00793
2002 219,165 5.00% 6,478,224
2003 258.960 5.00Z 6,521,519
2004 6.258,2 9
2005-2009 7a095w412
20 0-201'1 77700
Total S' 946 460 140 732 724
e amount available in the Debt Service Funds - service the Series 1991,
1993/88 and 1998 revenue bdnds and the 1998 loan is $629. 95.
-3
�ONRQE COUNTY, FLOR. D
BOARD OF OlNT COMMISSTRS
NOTES TO COMBINED FINANCIAL STATEMENTS
SFRTEMB R 30. 1999
NOTE B LONG-TERM DEBT (Continued)
Restrictive Covenants and Collateral ReguireMgnts ® The 1993/88 Refundin
Improvement Revenue Bonds are payable from and collateralized by a filrstlien
upon and pledge of the Guaranteed Entitlement portion of the Revenue Sharing
Trust Fund for Counties and the Second Guaranteed Entitlement for Counties
paid y the State of Florida. "
The 1991 Municipal Service District Refunding Improvement bonds are payable
solely from and collateralized by a prior lien upon and pledge o i), charges
for service levied annuall •against residential property within the Monroe
County Municipal Service District (the "District"), Monroe County. Florida for
the availability and, furnishing of certain solid waste disposal services, (fl)
payments received from franchisee solid waste collectors with respect to
commercial property within the District, (iii) all other non ad valorem funds
received by the District with respect to furnishing services of the solid
waste facilities to the residents of the District excluding any state or
federal funds received from time time by the Distri,ct and (iv) certain
investment income received e District. Under the terms of the enterprise
revenue bends issue® the Municipal Service District „I required, among other
things, to establish rates to collect fees and charges which will be
sufficient at all times to pay 11 f the Maximum Debt Service Requirement on
the Series 1991 Bonds and on all outstanding Rarity Bonds, plus 100 f all
reserve or other payments including the cost of Operation and Maintenance and
deposits for Renewal and 'Replacements of the Facilities., The Municipal
Service District was in compliance with those covenants for the year ended
September 30, 1999. The ,Bonds and the interest payable thereon wilT not
constitute a general obligation of the District, Monroe County or the State o
Florida, ledge of the faithd credit of the District, Monroe County„
the State of Floridaor any political subdivision thereof® Neither the Bonds,
nor any interest or premium thereon, shall be payable from the ad valorem tax
revenues of the District,, Monroe County, or the State of Florida.
The 1991 Sales Tay" Revenue Bonds and the 1998 Sales 'tax Refunding Revenue
Bonds are .payable from and collateralized by- a l.i n and pledge of the portion
f the proceeds of the one cent local government infrastructure sales surtax
on deposit. in the trust fund established for the County in the Fl ri State
® 5
MO OE COUNTY, FLORI A
BOARD OF COUNTY COt�M.ISSIONE
NOTES TO OM NEO FINA CIAL STATEMENTS
SEPTEMBER 30 1999
NOTE 8 LONG-TERM DEBT (Continued)
Treasury® allocated for and distributed monthly to the Board.
Florida Local Government Finance Commission - The Florida Local" Government
Finance Commission was created .pursuant to the Florida Interlocal Cooperation
Act of 1969, Section 163.01 FloridaStatutes. as amende .through n interlocal
agreement dated as of February 19, 1991, initia ly among three Florida
counties forthe purpose of financing or refinancing capital projects for each
member (borrower) .
Under the Interlocal Agreement® the specific purpose df.. e Commission is to
enable limited number of participating public agencies to benefit from the
economies of scale associated with large commercial paper financing and to
assist governmental units in developing and structuring financing programs®
Each borrower's liabilityis the several liability of that borro er_e Ares ly
limited to i. 'loan repayments and each borrower has no joint liability with
any other borrower or the Commission for any of their respective liabilities.
NOTE 9 e DEFEASANCE OF DEBT
The following schedule reflects the outstanding principal on refunded bonds,,
by issue, as of September 30, 1999:
$ „000,000 Municipal Service District Improvement Revenue Bands. Series
1980. defeased on December 6. 1985 using proceeds from the 9.211,774.
Municipal Service District Refunding Improvement Bonds, Series 1905 6.170,,000
9. 11,774 Municipal service District Refunding Improvement Bonds ":S �ri s
1985: defeased on April L 1991 using proceeds from the Municipal Service
District Refunding Improvement Bonds. Series 191 5 39 140
Total MunicipaI, Service Dis ri t Bonds 1 909, 40
-3
MONROE COUN � �'LO � �
BOARD OF EOUNTII QMjjH NERS
NOTES T F NAN 1 STAT NF S
SEPTELSER 30, 1992
NOTE 9 ® DEFEASANCE OF DEBT (Continued) `
$4,585,000 Card Sound Road and Bridge Improvement Revenue Bonds, Series
1 3a4. defeased on March Ba 1994 using available cash $ 3.375. 100
$2,155.000 Refunding Improvement Rev pue, Bonds, Series 1983; defeased on
January ,1Y. 1993 using proceeds from the Re-funding Improvement Revenue
Bonds. Series 1993/93 $ 1.500,000
$5,000.000 Improvement Revenue Bonds Series 1988, defeased on May 1,
3 using proceeds fro.. the Refunding Revenue Bonds, Series 1993188 4.1810,000
$42,415.000 1991 Sales Tax Revenue ends. Series 991; partially defeased
on February 5, 1998 using proceeds from the Sales Tax Refunding Revenue
Bounds. Series 1998 15.8 0.00
Total General Revenue Bonds $ 23,1801,1000
NOTE 10 LEASE OBLIGATIONS
Capitalized lease .obligations consist e ui'pm nt lease purchases accounted
r in the Municipal-ServiceDistrict Enterprise Fund. The future minimum
payments under capitalized leas s 'c.onsifollowing September 30.
1999:
Proprietary
Fiscal year ending September 30: Funds
2000 $ 259.200
2001 259,200
2002 200
2003 259,200
2004 259,200
t
Thereafter � 1%39 '
Total minimum payments 1,1814 97
Amounts representing interest 335,414
Present value of net minimum lease payments 1.478.583
37
MCNRaECOUNTY. FLORIDA
80 D aF COUNTY COMMISSIONERS
NMS COMBINED FINANCIAL STATEMENTS
EPT BER 30, 1999
NOTE 10, LEASE OBLIGATIONS (Continued)
Leased property which has been capitalized as of September', 30, 1999 is a
1.10 se
Proprietary Funds L, 33.5
Rental expense under cancelable operating leases for the current year amounted
to $1,532,719.
NOTE 11 CONTRIBUTED CAPITA
Contributed capital consists of contributions from other funds to proprietary
funs and capital funds from federal and state agencies® Contributed capital
activity is as followsyear ended September 30, 1999:
f
1998 Addition 9—.
Municipal Service District : 3,312,886 8,062 , 3m320,948
Card Sound Bridge 2,514.7412,514,741
arathon Airport 4,233,1627 22,4 6 4,256 3
Key West Airport 5,258,815 1. 6729,1795 6,931,.�61
Workers' Compensation 621 621
Group Insurance Fund ` 2,527 -807 333
Risk Management Fund 73 73
Fleet Management 2,671,406 1 , 44 672 750 �,..
$17.994.62 1 05,517.., .19 700 1 0�
C-38
MNROE COUNT�� ,�kaRIDA
DO F COUNTY COMMIKjQNERS
NOTES jQ OM I E F N1MC, STAT M S
EPTFBER 30, 1999
Note 12 FUND DEFICITS
SalesThe Revenue and Ref` nding Bonds Debtterv' ice Fund has an accumulated
deficit 7.764 as a result of a transfer made one day later than
originally ,scheduledm The deficit was eliminated October 1999.
NOTE 1 w SEGMENTS OF ENTERPRISE ACTIVITIES
Municipal Service District operating revenues are generated primarily
bi,,llings for mandatory garbage collection. Card Sound Bridge operating
revenues are generated through tolls for the use of the Bridge. Revenues in
e Key West and Marathon 'Ai r°pgrts are generated by rents and user fees. The
y financial data for the year ended September 30, 1999 ' for the above ,
services are as follows:
Municipal Card
Service Sound M4ratkonwest
Di sitBEAM Al r ri i r rt _ rota
Operating Rev' es LILgil 4 1.1 3, 444. 71 .1 1 17125�549
Operating Expenses 42®069.s656 522.443 1,657,136 3, M 643 47,�543.076
Depreciation a rti,ta�tion 2.945 16' 139-559 .5 L==
Tow. Operating Expanses ,252"a601 �» 7' 9 � ',4.148 46, Z.6 399
Operating Income (Loss) (29,9 ,964) 461,0333 (I S42,7'16) (701,0031, (31m7W,13SO)'�
Operating Grants 26,045.403 1.066,130 702,323 27.813.856
Invest nt Inc 510.767 290.397 60 1698 171.864 1,033,926
Interest Expense and Other
Debt Service Costs (593,078) (593.078)
Loss on Disposition of Assets (1.306) (1160732) (120,038)
Operating Transfers In 4,458.423 91,387 947,156 5,496,9666
Operating Transfers Out (1,252,2L8) )
Net 'Income (Loss) (771„043) 696.230 �7250945) 776,308 (23,950)
Fund Equity, 1998 10,39 ,773 9w834, °7`1 6,705,217'7 9,464,691 36,401,612
Contributed Capital 4. 2� 6 1 __LMM
Fund Equity, 1999 t 9 630 s 1 531 101 t 6 004 766 s 11.914.294 1 38 080 955
MONROE COUNTY, FLORID
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FNA CIA STATEM NTS
SEPTEM ER 0. 1999
NOTE 13 - SEGMENTS OF ENTERPRISE ACTIVITIES (Continued)
Assets z6 5r3 335 x _10 663a663 x 6 "3 7 9 x '1,3 21a It s 66, 72„632
113 6.6aC9
Long-TermDebt x 6 439 ag 2a 9C1 2
Acquisitioo and Construction
x. x 46a_554 x 2,252 457 x 2 36d 671
�� Property ix 61 d160,
Net marking Capital x SQ x 6 la3 06 x 1 6a9 62 #•Il m 953 e&1213 ,1��997 29l
Net Increase (Decrease)
in Cash Flows x i,848 69I x 930�680 "74 4) x i;I95.5I16) la 667 46Q)
NOTE 1 - BUDGETARY ,oGAAP,REPORTING RECONCILIATION
The accompanying Combined Statement of Revenues, Expenditures and Changes in
Fund Balances - Budget and Actual - General , Special Revenue, Debt Service®
Capital Project and Expendable Trust Funds fo'r the year ended September ._
99 presents comparisonsof t legally adopted budget with actual data on
budgetary basis.
Because certain accounting principles applied for purposes of developing data
on a budgetary basis differ from those used to present financial statements i
conformity, with reconciliation of resultant basis, timing
perspective differences In the Excess of Revenues and, Other Sources over
Expenditures and Other for the year ended September 30, 1999 �is presented
as follows.
Special Debt Capital Expendable
TO
Excess of revenues and other sources
over (under) expenditures and other
uses m budgetary basis x 5a4 50 La ' Dad 665 902) 3 00 '6 17 57)
Adjustments:
To adjust for mortgages receivable (24,276)
To adjust for mortgage 'loans made 27
Total koustwents
Excess of revenues and other sources
over (under) expwiditures and other
uses - p basis 544 50 x S 666 665 902) x 3 Q50 666 x 17 59'1)
C-40
MONROE COUNTY$ FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES T OMBINED FINMCLAL, SA`F ENTS
SEPTEDE 3L 1999
NOTE 15 INTERFUNID TRANSFERS
Operating Transfers during "the,.year. ended September 30 1999 consisted of the
following:
Operating Operating
Fund r r^ In Transfers Out
General Fund
Special Revenue Funds:
Road and Bridge 53L825
Law Library, 33,741
Tourist Development Admin and Promotimal,
Two Cant ,000
Tourist Development District One, Three Cent 6,050
Tourist evelnpwaent District Two. Three Cent 550
Tourist Development District Three.
Three Cent : 1.210
'Tourist Development District Fouil,
Threeterlt 1,430
Tourist Development District Five,
Three Cent, LJ6
Governmental Futd Type Grants 1,848,294, 1„003,874
Upper Keys Health Care.
Special Taxing District 14.737
Parks and Recreation 1.790
Planning, Building and Zoning 118.130
jolly Roger Cstates Blunicipal Service
District 19,692
Boating Improvement 1 J17
Florida ri -Marathon
' 740 77'
Debt Service Fuwrds:
Sales Tax and Refunding Bonds 4„D55.000
Clerk°s Revenue Note _ 10L.US
Capital Projects Funds:
One Cent Infrastructure Surtax 1 47Tm309 8„890v02
Clerk's Revenue Note Qom• „„ "
® 2..058
Enterprise Fund:
Runicipal Service District-Waste 4„4%423 1,262,288
Card Sound Bridge 7 A00
Marathon Airport 91. 38� 28t ,912
Key West Airport �7 �
5.496"966 "4
f
NROE COUNTY FLORIDA
BOARD OF CU COMMI SIGN RS
N TES TO OMBRINED FINANCIAL STAT M NTS
SERTEMRER 0. . 199
NOTE 15 - 'INTERFUND SFERS ,(Continued)
ant "dI Service Fund:
Risk Management Fund 1,094, 35
F1 eet Management Fund
'p94,635
4 5,15� 1�� a 1ST
NOTE 16m RISK MANAGEMENT
The Board is exposed to various irelated to tort; theft ,.of,
damage to, ' and destruction assets-, errors and omissions: injuries to
employees; and natural disasters,. During the fiscal years ended 1976, 1984
and 1988. the Regard established " Worker' 'Compensation, Group Insurance,
and Risk Management Funds., respectively® as internal service funds to account
for and finance ,"its uninsured risks f loss. Under, these programs® the
worker's Compensation provides $2 0.006 coverage . per claim. The Group
Insurance Fund provides coverage up to $85,000 for each me icalclaim® Risk
Management provides $100,000 for each general liability, public official
liability and auto liability claim for $100,000 for most property, damage
claims. Windstorm, FloodProperty Damage insurance excess coverage varies
y individual property, Board purchases commercial- insurance f r claims
in excess of coverage provided the funds and for all other risks of loss.
Settled claims have not exceeded this commercial coverage in any of the past.
three years
All funds of the Board participate in the programs and make payments to the
Worker's Compensation, , Group Insurance and RiskManagement Funds based on
estimates amounts needed prig current year claims® The
claims liabilities reported at 'September 30., 1999 are based on the
requirements of Governmental Accounting Standards Board Statement No. 10.,
which requires that a liability for claims reported if information prior,
to issuance of the financial statements indicates that it is probable that
liability has been incurred at the date of the financial statements and the
amount of the loss can be reasonably estimated, Changes in the claims
liability amounts in fiscal year 1998 and 1999 were;
!!ON gOU FLORIDA
BOARD OF CO WTY COMMA STONERS
NOTES TO COMBINED FINANCIAL TATEME T
EPTEM E 0 1999
NOTE 16d RISK MANAGEMENT (Continued)
Worker®s Group Risk
COMDensation Insurance Manageanent _ Tbt°1.
Balance at September 30, 1997 978.199 $ 2.139,188 $ 1.265,608 $ 4,382,995
Current year claims and changes
in estimates 1,271,539 7.092.186 . 8,789,381
Claim payments 175. ) _LLLO 7 8) ,,,(L39, ; ) (8u612,A7 )
Balance at September 30,, 1998 1,073.752 2,127.656 1.352,096 445530504
Current year claims and changes
in estimate 1,449.181 7.556,452 $27.036 9.532,669
Claim payments �(°1 620 09 ) J 417,1.72) _ 40 ,� 4° ) (9,412,207)
Balance at. September 30, 1999 1902 4 $ 2.2 6g 6, 477.1 0 $ 4,646,96
NOTE 17 RETIREMENT PLAN
Substantially all full -time Board employees are participants in the Florida
Retirement `System, ".the System".. a multiple-employer, cost-sharing publi,t,
retirement system. The System, which is controlled by the State Legislature
and administered by the State of Florida., Department of Administration,
Division of Retirement, covers approximately 610,846 full-time employees of
variou s governmental units within the ,State of Florida,
The System provides for vesting of benefits after 10 years of creditable
service. Normal retirement benefits arev i1abl l oy retire at
or after age 62 with10 or more years of service. Early retirement i
available after 10 years of service with a 5X reduction in benefits for each
year prior, o the normal retirement ageRetirement benefits are based on
average compensation and year's-of-service credit where average
compensation is computed as the average of an individual.':'s five highest years
of earningsgy Employees are not required contribute to this retirement
system.
The Boardresponsibility. o the System other than to make the periodic
- 3
MONROE COON n FORIDAa
-BOARD OF COUNTY L0MMjaLQNES
NOTES TO ,C MBIN D I C �AT F`NTS
SEPTEMBER 30o I999
NOT 17. - RETIREMENT P (Continued)
payments required by state statutes' The Florida ii si on of Retirement
issues a publicly ' available financial) report that includes financial
statements and required supplementary inoration. or the System® The report
obtainedmay be y writiI o Florida Division of Retirement, 2639 Monroe
Street® Building C, Tallahassee. FL 2 -1560,
Participating employer contributions are based upon state-wide rates
established y the State Florida. These rates are applied to employee
salaries ll regular employees, 10.15Z, special risk employees,
21.161, and elected officials, 17.99 . The Board'scontributions made during
the years ended September 30, 1999, 1998, and 1997 were $1,160,000, $3304,000
and $3,671,000, respectiv lyj equal to actuarially determined contribution
'requirements for each year.
NOTE 1 - POST R I EMENT°BENEFITS OTHER THAN PENSION
In addition to the retirement plan described, in the previous note, the Board
provides post retirement health care benefits in accordance With state
statutes to all employees who retire from the Board on or after attaining
age 62 with, at least 10 years of service, and who are enrolledin the Board's
group 'health lane Currently 213 retirees are eligible for this post
employment benefit® Expenditures for post retirement health care benefits are
recognized as the premiums are paid. During the year ended September 30.
1999, expenditures o $120,454 were recognized for post retirement health,
care..
NOTE 19 -. DEFERRED COMPENSATION PLAN
The Board offers its employees a deferred compensation plan created in
accordance with nternal Revenue Code Section 457. The plan, available to all
employees, permits them to defer portion of their salary until future years®
The deferred compensation '� available o employees until termination
retirement® death® or unforeseeable emergency.
C-44
RONROE COUNTY. FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO C MBINED FINANCIAL TEMENTS
SEPTEMBER 30. 1999
NOTE 20 SUBSEQUENT EVENTS
Incprporation of Marathon �t.° Effective November 30, 1999, the ,portion of Monroe
County located in the Middle Keys between Mile Marker 47 and 60 was
incorporated as the City of Marathon Beginning in fiscal year 2000, the
incorporation of Marathon will have an undetermined effect on certain local
and state shared revenues previously received Board. The
redistribution of the revenues will occur by operation of law and ,by mutual
agreement between Marathon and the Board. The full extent of the revenue
redistribution is notknown at March 10, 2000. The incorporati n will also
affect the delivery of government services and ownership of infrastructure
within the incorporated area. The Board and Marathon are negotiating
interlocal agreements which will transfer certain infrastructure and provide
for a transition of certain Vvernment"services from the Board to Marathon.
NOT 1� RECOGNITION OF CLOSURE AND POST CLOSURE COST
State and federal laws require „final cover closures well past closure
care of the County® landfills, Recognition of the liability for closure and
post closure costs is based on the landfill capacity used to date. The
landfill capacity of the County's previously operated landfill is 100 used
and has ' no remaining landfill I' Closure these landfills was
substanti ly completed during year ended September , 1994,.. T County
has nother landfill site which :has never been used. Accordingly. no future
closure cost is accruable except for post closure costs estimated .to be
incurred in coming year.
The Florida Department of Environmental Protection approved ost closure
operating planis permits the County to fund closure and post closure costs
as an operating expense using annual appropriations. The landfill is required
y state and federal laws and regulations to -make annual contributions to
cash escrow account to meet financial` assurance requirements. The landfill is
in compliance with these requirements at September 30, 1999with cash and
investments of $1®788® these purposes. ,, In the event closure
escrows and interest earnings prove inadequate due to inflation, changes in
technology r additional post closure care requirements, these costsmay need
to be covered by charges tp servic users.
C-4
MONROE COUNTY F ORIDA
BOARD OF COUNTY COMMISSI NERS
NOTES TO COMBINED FI CIAL STATEMENTS
SEPTEMBER q, 1999
NOTE 22 LITIGATION
The Board 'is a defendant in various lawsuits and is involved in other disputes
wherein substantial amounts are claimed. In the opinion of the 0oarad, these
suits and claims should not result in judgements or settlements which in
aggregate, would have a, material adverse effect on the Board's financial
condition.
NOTE 23 - COMMITMENTS AND CONTINGENCIES
Grant Programs . The Board participates in a number of federally assisted
grant programs. These programs are subject to financial and compliance audits
y grantors or their representatives. March 10, 2600 there were no
material questioned r disallowed casts as a result of grant audits irT,process
r completed.
Arbitra _Rebate In accordance with the Tax Reform Act of 18g any interest
earnings n borrowed construction funds in excess of the interest costs are
required to be rebated to the federal government. The, Board has estimated
that there will be no significant liability for arbitrage rebate-.
Im ac F e Refunds - Unexpended or unencumbered funds arising from t
he
collection of impact fees may be' refunded within one year following the end .pf
e sixth year from the date on1which the impact fee was paid or within three
months of the noncommencement of construction.
Industrial Bevel opMgnt Bonds - By resoluti'on adopted February 21 m. 1.995, the
Board authorized issuance of $1,400,000 of Industrial Development Revenue
Bonds for the North Key Largo Utility Corporation Proj,ect� The bonds were
subsequently issued March 9, 1995 and aresecured by a mortgage on certain
real estate owned by The North Key Largo Utility Corporation. These bonds do
not constitute an obligation of the Board.
By resolution adopted April 91, 1999, the Board of County Commissioners acting
s the Monroe County Industrial Development Authority approved the issuance of
$8,000,000 of Industrial Development Revenue Bonds for the Key West Brewery,
C-46
fLONROE COUNTS FLORIDA
BOARD OF COUNTY COMMISIONPS
NOTES TO COMRINEDFIMNQAL STATEMENTS
SEPTEM E 0. -399
NOTE 23 COMM E S'AMD CONTINGENCIES (Continued)
Inc.' ,The bonds were i Issued in two series, Series 1999A in the amount of
m 5080 January a 2030 n Series 1999 i amount
u January . 0M The bonds are secured, by mortgages on certainl
estate owned by the Keytest Brewery.ery. nc, and do not constitutean obligation
f the Board.
` -47
THIS PAGE INTENTIONALLY LEFT BLANK
MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
GENERALFUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
Actual __ _,(Unfa_yorable)
Revenues:
Taxes 14,990,516 $ 15,082,995 $ 92,479
Licenses and Permits 200,000 486,380 286,380
Intergovernmental 7,905,100 10,917,056 3,011,956
Charges for Services 2,933,681 3,948,511 1,014,830
Fines and Forfeitures 228,500 10,961 (217,539)
Investment Income 755,000 1,150,153 395,153
Miscellaneous 14,6,908 6,"
Total Revenues 1.59,705 31,L8�tR5
. ......... ...............
Expenditures:
Current-
General Government:
Board of County Commissioners 1,248,550 1,209,012 39,538
County Administrator 369,781 327,293 42,488
Public Works Management 151,324 148,919 2,405
Public Safety Management 175,592 169,747 5,845
Community Services Management 83,111 82,862 249
County Attorney 844,722 613,321 231?401
Office of Management& Budget 472,473 452,136 20,3 7
Information Systems 1,244,802 1,118,301 66,501
Personnel 383,770 353,682 30,088
Vehicle Replacement 12,200 12,200
Public Works Facilities Maintenance 4,207,089 3,768,433 438,656
ADA Compliance 20,000- 16,731 3,269
Value Adjustment Board 15,000 7,566 7,434
Community Services-Marine Projects 65,440 63,751 1,66
Promotional Advertising 5,000 1,873 3,127
Tax Increment Payment 29,066 29,066
Quasi External Services 22,000 17,745 4,255
Clerk to BOCC-Financial Package 51,680 7,664 44,016
Clerk to Board of County Commissioners 834,196 828,937 5,259
Internal Audit 136,067 121,440 14,627
TDC Audit Function 128,250 97,759 30,491
Insurances-CIrk BOCC, Internal &TDC Audit. 148,768 148,768 -
Tax Collector 3,342,444 3,183,627 158,817
Property Appraiser 2,479,610 2,319,805 159,805
Supervisor of Elections 825,532 768,W 56,884
Insurances-Supervisor of Elections 2,020 2,(2 -
Total General Government 17,378,487 1 ;1 6 1,379,381
..............1 1.........
D-1 (Continued),
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
GENERAL FUND -CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEM BER 30, 1999
Variance
Favorable
i Actual (Unfavorable)
Public Safety:
Hurricane 12,000 4,852 7,148
Communications 518,202 480,158 36,044
Emergency Medical Services Administration 157,837 132,19425,643
Emergency Management 207,331 194,668 12,663
Marathon EOC 68,760 48,904 19,856
Radiological Emergency, Preparedness 119,181 75,263 43,91
r` Emergency Medical Air Transportation 20,000 20,000
Medical Examiner 2'97,464 296,264 1,200
Red Cross Lour Keys 49,662' 49,6'62,
Total Public Safety _. „ 1 50 6 7 1,282,185
Physical Environment„
Extension Service 181,392 165,894 15,496
lalamorada Franchise Fees ,_4, 1„ _ 64,931
Total Physioa,i Environment; ,323. 250,625 1�493
Transporta'".ion.
County Engineer 23:. 20 ,
Economic Environment:
Literacy Volunteers of America 10,000, 10,000
Veteran's Affairs 392, S 374,431 16, rf4....
Total Economic Environment 402,445 364,431 6 4
Human Services:
Health Cara Despite Act 100,000 --- 100.000
Hospice of the Florida Keys 49,764 49,764
Public Works Animal Shelter 692,521 634,084 56,437,
Eayshore Manor 433,590 404,633 26,957
Rural Health Network Van n 50,000 50,000 --
Middle keys Guidance Clinic 46,900 496,63 47
Upper Keys Guidance Clinic 87,444, 87,444 --
Care Center for Mental Health 213,616 212,573 A,043
The Heron 24,662 24,734 1.46
Monroe County Assoc for Retarded Citizens 30,550 30,550 --
Alder Americans Volunteer Program 4,00G 3 3,614
Legal Aid 17,500 13,6119 3,661
(Continued)
MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
GENERAL FUND .CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
'Actual fUn rable
...............
Welfare Administration 647,469 586,569 60,900
Welfare Services 799,500 530,015 269,485
Hurricane Relief for Elderly 39,806 - 39,806
Big Brothers\Big Sisters , 20,911 20,9111 -
Florida Keys Children Shelter 26,569 26,569
Wesley House 24,882 24,882
Help in 20,901 20,901
Domestic Abuse Shelter 22,891 22,891
Florida Keys Outreach Coalition 7,962 7,962
Salvation Army 25,000 - 25,000
Healthy Kids Program 21,350 8,166 13,184
Shared Services 2,500 2,500
Bayshore Donations 130, 130
Total Human Services 56 506 7,13Z
Culture and Recreation:
Heart oft Keys Recreation 18,000 18,000
Big Pine Athletic Association 18,000 18,000
Boys and Girls Club 30,000 29,987 13
Boys and Girls Club-Upper Keys 23,600 10,653 12,947
Higgs Beach Maintenance 113,325 97,534 15,791
Monroe County Museums 17,579 5,239 '12,34,0
Lower Keys AARP 1,995 1,446 549
Middle Keys AARP 10995 1,995
Upper Keys AARP 15 1 14
Big Pine Key AARP 1,995 1,966 29
Fine Arts Council 45,000 45,000
Historic Keys Foundation 30,000 30,000
Library Admin Support 466,115 446,1972 19,143
Library Key West 572,509 560,971 11,538
Library,Key West Donations 24,434 9,071 15,363
Library Marathon 255,274 232,105 23,169
Library Marathon Donations 5,844 1,5214,323
Library Islamorada 247,522 245,178 2,344
Library Islamorada Donations 5,220 4,113 1,107
Library Key Largo 359,004 340,126 18,878
Library Key Largo Donations 9,663 1,776 7,887
Library Big Pine Key 182,621 178,540 4,081
Library Big Pine Key Donations 12,566 10-11
Total Cultural and Recreation 2,442„276 2-269,15711
D®3 (Continued)
MONROE COUNTY, FLORIDA®BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
GENERAL FUND ®CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
Actual Unfan"`rr�u able
Court Related:
Clerk of the Court-Records Management 201,868 198,204 3,664
Clerk of the Court-Recording 285,245 278,820 6,425
Clerk-of the Court-Administrative, 240,875, 237,364 3,511
Clerk of the Court-Jury Management 55,455 52,963 2,492
Clerk of the Circuit Court-Criminal 493,233 489,810 3,423
Clerk oft Circuit Court-Civil 272,949 272,275 674
Clerk of the Circuit Court-Family 124,684 123,123 1,561
Clerk of the Circuit Court-Juvenile 74,109 70,401 3,708
Clerk oft Circuit Court-Probate 45,944 42,327 3,617
Clerk of the Court-Information Systems 564,180 560,816 3,,364
Clerk of the County Court-Criminal 359,285 357,028 .2,257
Clerk of the County Court-Civil 141,997 139,511 2,4.86
Clerk of the County Court-Traffic 453,857 448,119 5,738
Insurances-Jury Management 17,753 7,905 9,848
I nsurances-Ad ministration 19,217 18,832 385
Insurances-Circuit Criminal 90,021 90,021
Insurances-information Systems 39,718 39,718
Insurances-Circuft Civil 52,998 52,998
Insurances-Circuit Farnflv 2,331 2,049 282
Insurances,-Circuit Juvenile 13,071 13,071
Insurances-Circult Probate 6,613 6,613
Insurances-Records Management/Recording 85,651 84,832 819
Insurances-County Criminal 71,405 71,405
Insurances-County Civil 29,255 29?255
Insurances-County Traffic 95,367 95,367
State Attorney 152,729 132,102 20,627
Public Defender 214,668 214,241 427
Court Administration 76,605 68,786 7,819
Court Admin-Judicial Support 286,653 281,622 5,031
Court Admin-Staff Attorney 8,482 6,419 2,063
Court Admin-,Jury Management 8,192 8,192
Court Admin-Masters 9,378 31,563 5,815
Court Admin-Masters 9,778 338 9,440
Court Admin-Circult Court Reporter Services 385,632 313,442 12,190
Court Admin-Witness Coordination 34,758 33,611 1,147
Court Admin-Circuit Drug Court 167,892 149,041 18,851
Court Admin-Pretrial Release 444,,301 433,705 10,596
Court Admin-Other Circuit Court.Criminal Cost 15,431 13,072 2,359
Court Admin-Pro Se Services 100,903 94,989 5,914
Court Admin-Custody/Visit Evaluation 15,000 14,937 63
Court Admin-Guardian Ad Litem 142,597 131,968 10,629
Court Admin-Other Circuit Court Juvenile 90,829 83,934 6,895
D-4 (Continued)
MONROE COUNTY, FLORIDA -BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE ® BUDGET AND ACTUAL
GENERAL FUND -CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
mmm
Actual (Unfavorable}
Court Admin-Clinical Evaluations 18,320 18,320
Court Admin-Masters Hearing Officers 17,463 13,308 4,155
Court Adrmin-Attorney®s Fees 26,200 11,783 14,417
Court Admin-0ther Circuit Court Probate Costs 31,270 29,606 1,664
Court Admin-Information Systems 172,488 106,401 66,087
Court Admin-County Court Interpreters 36,357 33,,427 2,930
Court Admin-Other County Court Criminal Costs 9,400 L,�q7 4,133,
Total Court Related 6,312,407 5,984,901
..............
Total Expenditures 32,206,283 29,469,375 2,736,908
Excess of Revenues Over/
(Under) Expenditures 2.320,430 7',367,008
Other Financing Sources/(Uses):
Reserve for Contingencies (926,087) -- 926,087
Operating Transfers from Other Funds 3,028,090 2,997,027 (31,063)
Operating Transfers to Other Funds L3,960,991 _(2,77219§j) 1,1 fla,037,
Total Other Financing Sources(Uses), �88) 224,073 2,083,061...............—........ ........ ..........
Excess of Revenues and Other Sources
Over/(Under) Expenditures and Other Uses (6,905,566) 2,544,503 9,4,50,069
Fund Balance,'October 1, 1998 21.314,505 21,314,505
Residual Equity Transfer In — 14 14
Residual Equity Transfer Out 2
Fund Balance, September 30, 1999 $ 14 408 L 939 $ 2 $ 8847761
D-5
O R E COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING BALANCE SHEET
ALL SPECIAL, REVENUE FUNDS
SEPTEMBER 30, 1999
Affordable Fine Road
Housing and and 'Law
F'rt� rarns� Forfeiture L��� ra� �
ASSISTS
Assets: 1 1 _t17, 15 $ 30,926
Cash and ash Equivalent. 1 r, 70 1 ,151,
Accounts Receivable:
Other -- 132 1
Allowance fdr Other Llncollectible � --
ortg ge �'l otes Receivable 660,716
Allowance for Mortgage Receivable (387,274 -- s
Due from Other Funds , 3 12g298
from
,Due from Other Governmental Units ®- 1,048,441 455,958 3,13
Interest.Receivable -®
Total Assets $ .� 401, 012
. $.�., Mf $��56�� _ $.�1 G�
LIABILITIES AND FUND EQVITY
Liabilities:
Accounts Payable $ $ 120,954 $ 156,23 $ 1,546
etainae Payable -" -- 75, 74
Clue to OtK r Funds 699 516,469
Due to Ctl, Governmental units -" 11,14 " 2,21
Accrued Comp, absences layable - 6„60 --
Accrued Wages andBenefits Payable -- 21,748 119,576 1,621
Deposits in Escrow 300
Deferred V nues 2,73,442 -- "-
Other Current Liabilities 7 �3--
„ ., .
Total Liabilities 273,442, 157.t122
Fund Equity.,
Fund Balances
Reserved for Encumbrances -- -- 105, 51
Unreserved, Designated for Beaches
Unreserved, Undesignated _ ,.. 127,570.. 1051,24
Total Fdnd Equity, 127,570 1 1, 13 4_.6 0, 3
mm"� 14 6065 14 5 , :: $ y ® '
Total Liabilities and Fund' Equity �4 1�01 W
E"1 (Continued)
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS -CONTINUED
SEPTEMBER 30, 1999
Tourist Tourist Dev, Tourist Tourist
Development, Admin. & Development, Development,
All Districts, Promotional, District#One, District#Two,
Cent Two Cent Three Cent Three e
ASSETS �....�....... .___.,....,_....�_
Assets:
Cash and Cash Equivalents 3,199,543 5,474,969 2,929,626 261,615
Accounts Receivable:
Other 2 16 ®_ �-
Allowance for Other Un llectible ®-
Mortgages/Notes Receivable
Allowance for Mortgage Receivable
Due from Other Funds 1 ,041 3,976 319
Due from Other Governmental Units 24,807 51,405 19,890 1,949
Interest Receivable
Total Assets $ 236,393 526 5 3 = 2, 3,496 3 933
LIABILITIES AND FUND EQUITY
Liabilities:
Accounts Payable $ 234,491 $ 152,5116 $ 164,37'0 10,063
Retainage Payable
Due to Other Funds 16,294
Dare to Other Governmental Units 5,642 691 919 23
Accrued Comp® Absences Payable _ - �-
Accrued Wages and Benefits Payable 167 2,666 959 798
Deposits in Escrow
Deferred Revenues
Other Current Liabilities "
Total Liabilities 237 55 �5 4, 7' 166,248. "10,9 4
Fund Equity:
Fund Balances:
Reserved for Encumbrances
Unreserved, Designated for Beaches ®_ 1,662 �W
Unreserved, „. 2 Unde ignated 3, 2, 11 v ., 5, w.
Total Fund Equity2,993,E 6. 3 �52,211,
� �767,246 5a97
Total Liabilities and Fund Equity _ 3 236,393 w. o 526,57E $ ,953�� 263 8�
�+ „,.....m.o. „„ ....m„m.„„... .........„�.C...,.,,A,—„..w.a .v. ��..�..�„�.....�. �,,,.
E-2
Tourist Tourist Tourist
eveiopment, Development, Development, Governmental Impact Fees,
Dist. Three, Dist.#Four, District ffive, Fund Type impact Fees, Parks and
Three'06nt Three Cent Three Cent Grants Roadwa Recreation
387,503 $ 607,539 841,832 $ 5,257, 01 6,971,549 732,666
-- -- 10,07 --
946 993 1,338 1„659,907 � � 3,605
,817 5,217 6,232 " 2,954,506 2,848 :
749 $ 9 682 $ 6 384 974
$ 3 $ 13,E $ 6494012,. ��...a� - „ „397 $ 0 ` 4.
fi
a
f
$ 15,725 $ 12,444 $ 17,619 $ 3,257,695 $ 3 °, 7 $ 340
-- 23,057 -® 2,276
-_ 1'286191 a ®®
56 56 75 871,341 -- --
53
700 --1,861,692
110-wn f
1;5,64"1 12,5 5 17,7 7,362,261 0j457 251f3
-- -- -- 22,951
3 ,427 601,164 631, 34.. _ 2,291172 6,943,910 733„656
7
7' 91 377 6 31„6 2,500,,1,123 __ 6, 3�,91'0, 733,e56 1
392 $ 61741 $ 49„402 9, 62, 4 $ „974,397` 7 64
-3 ( ors nu d)
ONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
aIONE
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS - CONTINUED
SEPTEMBER 30, 1999
Impact Fees, Impact Fees,
Impact Fees, Impact Fees, Police fire and
Libraries Solid Taste Facilities EMS
ASSETS
Assets:
Cash and Gash Equivalents 284,534 183,743 559,227 199,398
Accounts Receivable:
Other ®® ®®
Allowance for Other Unc®llectible �-
artgages/Notes Receivable --
Allowance for Mortgage Receivable -- -_frDue om ether Funds
Due from Other Governmental Units 2,178 5761
Interest Receivable -- -® -®
Total Assets $ 286712 $ 184,319 $ 559,
_362 $ 2003
. =
LIABILITIES AND FUND EQUITY
Liabilities:
Accounts Payable ,7 15p 105
Retteinae Payable
Due to Other Funds -® -- 32,§70
e to Other G verrimental Units _-
Accrued Comp, Absences Payable -- - -® --
Accrued Wages and Benefits PayableDeposits in Escrow _-
Deferred Revenues
Other Current Liabilities - �-
Total Liabilities ,7`. 54 3 ,990rt 1 5
a
Fund Equity-
FundBalances'.
Reserved for Encumbrances 18,954 - --
Unreserved, Designated for Beaches --
Unreserved, Undesi hated � 'o ., u l _. 52:5u472,.. 200,235
Total Fund Equity 276,972 1,84,255 525p472 200e2 ,
Total Liabilities and Fund Equity $ 252 $ 14319 $ 559re352 $ 200 343
E- .
Fire A. he Translator Upper Kays Unincorp. Unin orpw
District , System Health Care Fire &Arab. Area Service Area Service
Lowerand Service Special, District , District, Dist®, Planning,
Mi
ddla Key i tri t Taxin l l t. rcey Largo ... Parks .Rec. Bldg. & emir
$ 1„842,533 4,536 3,804,946 614,454 7,967 6,318,823
2,680,003 mm 637 4 mw
(2,302,245) e mw ma
mm `ice mw my_ w taaw
wr wm mm wa wm
wm mmu 222
46,602 6,728 14,702 63,139
$ 2 266' 4 $ 4 $;r_ 60585 $ 621®1�6 $ 0�2�591 '$ 6�381 972
$ 413,135 $ 16,090 $ 4,804 $ 37, 11 $ 40,662 120,592
mm wm mm ®® mm mw
14,73$ wm 3,416 1, 9,630
1,918 206 1,258 732 4,674
1,349 537 2,323 26,781
153,005 4,562 1,938 25,799 182,902
mp wm w+ry wup. ww
mm m 1,440
5 261 r
73,45 456,3�4
3,027 9,510 272 4;944 9,370 4,373
1,690,65 6fi 35' 3 ,�654 575,037 1 1 �,505 ,v � 5,92l, 0
w. .._ . 9 1�69 ,65 _ 15 �. , 79� � �� ;9 62 4359, 5,925,658
$ � $ - 6� $. � 511 9' 2
2,266,9431t $ $4 5� $ 3 605 565 621 156 0� ,
t
0. .m*•ma-w+�+ - L ww.wumwn
._5 (Continued)
Art NR E COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING BALANCE SHEET
L SPECIAL REVENUE FUNDS - CONTINUED
SEPTEMBER 30, 1099
Cudjoe
11 Duck fey Local Gardens
Enhancement Security Housing Municip. Svc.
Fees District Assistance Culy. Dist..
ASSETS
Assets:
Cush and Cash Equivalents 376,34 102,126 ,051, 62,593
Accounts Receivable:
Other 2 ,706 -- .�
Allowance for Other Uncollectible -- --
Mortgages/Notes Receivable -- -- 1,438,961 --
Allowance for Mortgage Receivable -- ®- -- --
Due from tuber Funds -- --frDue om Other Governmental Units -® 1 32,369 -
Interest Receivable -- ®- 35391I
Total Assets ,0 01 110212 _ 2,558,915 62,5
42
LIABILITIES AND FUND EQUITY
Liabilities:
Accounts Payable 85,874 ,124 3,269 46,996
Retainage Payable -- µmW, -® 19,007
Due to Other Funds -- -- -- -®
Due to Other Governmental Units -- -- 5,229
Accrued Comp,. Absences Payable 1,053 -- --
Accrued Wages and Benefits Payable 1,776
Deposits in Escrow -- -- -
Deferred Revenges 1,438,961
Other Current Liabilities - ®-
Total Liabilities � , 3 5�124- 1,44 ",4T9 ,00 '
Fund Equity:
Fund Balances:
Reserved for Encumbrances 4,030
Unreserved, Designated for Beaches. -- ®-Unreserved, Undesignated 316,309 7,003' 1„111,4 6 1,2,560
q y , ,- �3 wi_
Total lend Equity � e. .�.. ',309 ',. ���°�1�1 43"" '�
Total Liabilities and Fund Equity 405 012' $ 1,02,127 $ 2 553 915 $
Jolly Roger Winston
Estates Waterway Miscellaneous Florida
Municipo Svc. Municipv Svc. Boating, Special Keys Marina-
Dist. Tax ng Cil tw lrnprov+ernent R6venpa Marathon Total
22,475 07,460 725,866 71,569 69,764,664
-. -- -- ,717,863
-- -- -� -- (2,302„245)
-- 2,099,677
®- m.- -- (367,27 ).
,,. 167,042 -- 1,670,66
� , 16,035
-- -- t' .. - 5, 91
475 . 507 460 10, _ 3 71 5 9 79163702
-
$ 15,, 3 $ $ 24,650 $ 26,060 $ 14,506 5,057,559
7,475 -® — 126,891
5,279 ®- 1, 96„363
e® 324 908,502
1,127 41,973
-- - 2,057 462 600,996.
-_ 0 1,360
36,27A -- 3,611,806
...,, _-2 ,475" A5,66 12,3 ,616.
-- -® 8,018 376,545
641,,662
m- 46�6 329. $46, 12 55,923 ' 65,795,9,
mmi.. p o.'Mpnm.ommdm�..w,'..+M mm�"+.......wnoq•h?„w mmm � mmw+mmm ..w,wm, � ,nv- wm
73 6,61�2 55 23 666"4,�4
$ ro4 $ 417 $ 9194� 719 $ 79 I-6 76 ,m
-7
M ONROE COUNTY, FLORIDA-BOARD OF COUNT' "COMMISSIONERS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Affordable Fine Road
Housing and and Law
rarna Forfeiturerid � Lll�rr __
Revenues,
Taxes - 31,562,137 1,77„ ®m
Licenses& Permits
Intergovernmental — 91,128 3,263,030
Charges for Services 3,129,322 21,672 42„61
Fines& Forfeitures ®- 1,590,086 -�
Investment Income 6,274 881,222 706,194 769
Miscellaneous m- 19,531 P','40, m�
Total Revenues �r 37,273„926 5,633„671 43,579
� ,. ..... ...�,..
Expenditures:
Current:
General Government 71,625 �-
Public Safety 35,959,708
Physical Environment — �-
Transportation 4,873,219 k
Economic Environment 95,767 �-
Human Services 782,768
Culture and Recreation
Court Related 532,657 03
Total Expenditures 36,564,190 5,751,774 03
Excess of Revenues Over/
(Under) Expenditures 709,136 81,897'
Other Financing Sources/(Uses):
Operating Transfers from h r Fund 33,741
Operating Transfers to Other Fun0
Total Other Financing Sources/(Use ('S31„625) 3 ,741
Excess of Revenues and Other
Sources Over/(Under) Expenditures
Other Uses 6„274 709,73 (449„925) 10,117
Fund Balance, October 1„ 1993 121,296 13,9 „696 14,154„601 20,622
Residual Equity Transfer In — —
esidual Equity Transfer Out 11 156 ®®
�:.. q 13„7 , __. _m . .
Fund Balance, September „ 199 $._. 127 570 14 65 1244 04§7 ��_.... ° Ow939� .m�Wm
ONI OF COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE
ALL SPECIAL REVENUE FUNDS - CONTINUED
FOR THE FISCAL YEAR ENDED SEP'TEIIMBER 30, 1999
Tourist Tourist Dev. Tourist Tourist
Development, Adman. & Development, Development,
II Districts, Promotional, District Cane, District Two,
Two Caret Two Cent Throe Cent Three Cent,
Revenues:
"'Taxes 2,226,136 $ 4,617,140 1,847,792 159,535
Licenses Permits — ®- -- -_
Intergovernmental — -- —
Charges fur Services 26,331 55,599 22,2.51 1,921
Fines & Forfeitures -- -- --
Investment In ome 147"„257 152,681 132,T99 12,345
Miscellaneous -
Total Revenues 2,402,226 4,858,275 ,002,642 °1.73, 01 .
Expenditures:
Current.
General Governineht
Public Safety Physical Environment
Transportation
Economic Environment 2,083,038 5,037,373 1,7 ,739 191,217
Human Services -- -- --
Culture and Recreation -
Court Related
Total Expenditures Z063mQ3603' mmT73 1769 1,9 , 1.7,,
,
Excess of Revenues Over/
(Under) Expenditures 31 116'
Other Financing S qr s/( sos):
Operating Transfers from Other Funds sm Operating Transfers to Other Funds ��. amm � � ��� � . 550
Total Other Financing S uwur es/(Yae ,� 44,000 5, � s5 I
Excess of Revenues and Other
Sources Over/(Under) Expenditures
Other Uses 1 ,1 (223,098) 227,053 (17,966)
Fund Balance, October 1,.,19,98 2,6794670 3,575,309 2,540,195 270,945
Residual Equity Transfer I -- ®®
Residual Equity Transfer Out
Fund Balance, September 30, 1999 $��2� ,6
Tourist Tourist Tourist
Development, Development, Development, Governmental Impact Fans,
Dist.##Three, Dist. Four, [District Firs, Fund Type„ Impact Fees, Parks and
Three C nt Thraa Cant Three Cent Grants �aadwa s Recreation
397,03 446,426 571,851 $
13,937,944 ®® ,v
4,781 5,376 6,666 92,ffi57 ®®
16,614 28,758 36,021 310,990 351,486 36,292
246,262 0;191 0
4 0.626 480,560 6116;M 14,588,053 6291763 16,062
�® ®_ 6,101,390 �®
, 13,527 _-
®® 847,805
147,841 711,12
481,432 442,078 500,629 238,601
®d -- 2,047,206 ®®
1,053,669 96,925
271,,437
um e
ter. FI.Mm w,w.pq..nwimva w.+......481,432 442,078 500,s629- 116,021, 96 711,12
. ..w ,.... .....,.
,804 6,4 2 1 ,1 1, 3,64
mm
�® 1,646,294
m 30 760 (1,003, '74
4 '
(62,014) 37,052 114,369 (589,223) (82,337) 47,757
439,441 564,132 717,265 3,089,346 7,026,247 685,899
$ 377 4 $.m w .m„ 60°I 16 $�w $ w 5 23,, $ 6943910 333 6
` _10 (Continued)
CNRCE COUNTY, FLORIDA-BOARD OF COUNTYCOMMISSIONERS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND,
CHANGES IN FUND BALANCE
ALL SPECIAL REVENUE FUNDS -CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Impact Fees, Impact Fees,
Impact Fees, Impact Fees, Police Fire and
Ubrarlds Solid Waste Facilities EMS
Revenues:
Taxes _m
Licenses & Ierriults
Intergovernmental
Charges for Services
Fines & Forfeitures w mm
Investment Income 17,329 10,319 35,194 9,377
Miscellaneous 101,171 20m19.5 9, $ 30,725 .
Total Revenues 4, 0 $14 05,045 '40,10
'Expenditures:
Current:
General Government
Public Safety 350,787 13,210
Physical Environment 45,194
Transportation
Economic Environment mm
Human Services
Culture and Recreation 99,573 m
Court Related a- �
e
Total Expenditures 99, 9 , 9 3 �D 13,2,E
Excess of Revenues Over/
Under Expenditures 49, 21 � � � 14, 00� � � � � � 2 ,99
p 205,739
Other Flnancing"Sour es/(Uses):
perating Transfers from Other Funds
Operating:Transfers to Other Funds �-
Total Other EinancinSources/(Uses
"
Excess of Revenues and Other
Sources ver/(Under) Expenditures
Other Uses 13,921 `04,550) (265,7319) 21,893
Fund Balance, October 1, 1998 258,.051 199,935 792,211 178,345
Residual Equity Transfer to
Residual Equity Transfer Out �a
Fund Balance, September 30, 1999 2 0972 194.255 2547 200 233
E®11
Fire $ Amb. Translator Upper Keys Uninc rp. Unincorp.
[District#1, System Health Care Fire&Amb. Area Service Area Service
Lower and Service Special District , District, Di t.,Planning,
Middle Keys District Taxi e' ar Parks & e , Bldg. &Zoning
r. _ o ...... _._...... �. _ _..
3,296,069 71 195 1,6197 1,019,686 4,222,916
_r rr -r 1,636,551
16,275 -- 1,734 6,760
1,297,236 6,620 46,462 341,662
-r r- — -- 56,477
'143,764 1,695 '1190,5 0 35,095 56,807 32, 1i
3,„451 ' rr 3� 31,�14 r r .
, 793
4,756, 15 1 µ76 194
,74 563',734 18155,65E 6, 11,740
... ... ..,..... .. uxh�m�m�+,.m.�i,pmmm�m_w.mu. n,„r mm*"' "' "' �.^^.....mrrmy» .....m .wi...�wv...w.-w..,, ....... r+rn
131,61 -- -- 25,655 -r 1,789,722
5,196,090 25,646 470,9Z8 -- 3„074,060
-
- - -- ®- 576,900
191,072 , r- -_
®r — r_ 1,075,378 5,,377,721 25,34.6 --101,072 .... 496 563 1,0 5.E 5 5,44 ,682
(020,906) 2 3, 5 .: 67,151
�" 1790' 1 130 7
,
4,77 1,
(620,906) (24,080) (11,085) 67,151 76,690 1„052,926
2,319,788 42,52E 3,791;011 512,830 751,636 4,872,730
3
1 696 662 16 4 392E 579981... 5 5
-12 (Continued)
NR E COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
ERS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AN
CHANGES IN FUND BALANCE
ALL SPECIAL REVENUE FUNDS -CONTINUED
FOR.THE FISCAL YEAR ENDED SEPTEM ER 30, 1 99
CudJo
11 Duck Ivey Local Gardens
Enhancement Security Housing Municip. Svc.
F d s District Assistance C I ..Dist.
Revenues;
Taxes -m $ _-
Uc ns s & Permits
Int rg,ov rnmental __ __ 9i 1„909 -®
Charges,for Services 330,443 --
Fines & Forfeitures ®-Investment Income 34,443 5,749 37,459 9,146
Miscellaneous a -® , , � r� , 69,326 41872 _
, 0 W
Total Revenues 364,.636 75, 77 1,040,
Expenditures:
Current:
General Government -- 2,063
Public Safety 753,189 56,412Physical Environment 1 3'C33
Transportation _-
Economic Environment _ 462,034 w-
Human Services
Culture and Recreation -- �-
Court Related ®®
Total Expenditures 753,189 50,47 4 2,034 93,033
Excess of Revenues Over/
Under Expenditures .�� 88,303 14,602,
Other Financing Sources/(Uses):
Operating Transfers from Other Fundy
Operating Transfers to Other Funds
Total Other Financing Sources/(Uses
Excess of Revenues and Other
Sources Over/(Under) Expenditures
Other Uses (363,303) 14,602 562,206 (i63,637)
Fund gala nde,,October 1, 1993 704p 1,2 62,401 529,230 200,477
Residual Equity Transfer In __ —
Residual Equity Transfer Out ®- --
Fund Balance, September 30, 1999 $,� ` $ $ Ill1 430� $ 16 90
E-13
Jolly Roger Winston
Estates Waterway Miscellaneous Florida
Munlclp. Svc. Munlcip,Svc. Boating Special Keys Marina-
Culy. Dist. Taxing Dist. _lnaprdvernent Revenue .Marathon 7"utal
$ $ $ $ 52,638,141
- - - 598 - 1,639,149
- - 170,817 17,845 - 18,422,442
- - - 8,416 39,189 5,481,054
- - 211,496 f,860;059
3,405 184 21,929 14,487 2, 3,786,186
25 4,,810 092� `,�.9.1�77
,-. - 1 2
3,405 7 ,652 46„01` 85,049,208
'l 92 746
� d � _,. . ,. . . m._......_
- - - - ,17 ,286
- - - 16,450 1, 7,207
98,314 36,743 125,31 - - 1,923,302
- - - 5,732,180
- - -- 11,301,928
- - - 27,190 3,04 ,236
- - - '115,090, 2,442,860
- -- 800 - 87217;
98,314 , ,743 125,313 44,440 �11 ro090 84�7 0 099..r
t 36KK559) 67,433 234,212 6,9„077Y 31,9,,,112
19,692 - 125,000 2,026,727
-® -� 1541 1,740,773
19V 92 - 1$41mm ,_:12$ ,85g94
ow-+.^,• „�,.
(75,217) (36,559) 52,016 234,212 55,923 605,066
75,217 36,573 422,331 - 65,606,779
- - 614,400 .. - 614,400
l
- - 12 92
$
$ 12 :� p923 64 74 4 $ 6
14
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT,OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
AFFORDABLE HOUSING PROGRAMS SPECIAL REVENUE FIND
F YEAR AFt ENDED SEPTE SER 30, 1199
Variance
Favorable
e
Budget A t t, � Ynfayorable)
Revenues:
Investment Income $
Expenditures:
utr ntw"
Economic Environment;
Affordable Housing Initiatives 50,000 50,000
Elderly Homeowner Rehabilitation 1�g6,1 �16,126
Re It l Rehab - 2 , �4P' .. �ry
�...L...w... .........w.+.w
Total Expenditures
Excess of Revenues Over/
(Under) Expenditures (92,598) 6,274 98,872
Other (Uses)
l s rve,for O�tin r envies
Excess of Revenues and Other Sources
O rl�Und r) Expenditures and Other Uses (97,598) 6'W274 1,03, 72
Fund Balance, 0(;ou , 1998
Find Balance„ S pt rnbsr 30, 1999 16� „ .7.67: . $ 103 B72
1E�15
MONROE COUNTY, FLORIDA-BOARD,OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES ANC
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
FINE AND FORFEITURE SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
y d e.t Actual (Unfavorabl Revenues:
Taxes $ 32,384,175 $ 31,562,137 $ (822,038)
Intergovernmental 9,641,852 91,128 (9,550,724)
Charges for Services 2,097,012 3,129,822 1'1032,810
Fines and Forfeitures 26,543,846 1,590,086 (24,953,760)
Investment Income 621,696 881,222 259,526
Miscellaneous 010 19531 12,631
L
Total Revenues 71,295,581 37,273,926 021
Expenditures:
Current.
General Government:
Tax Increment Payment 71,825 71,825
Vehicle Replacement
Total General Government 74,744 71,L2,5_ 2W919
Public Safety:
Sheriffs Budget 30,949,524 30,949,524
Sheriffs Group Insurance 3,782,263 3,689,4.85 92,778
LEER Funds 75,000 75,000 -
Sheriffs HIDTA Grants 9,606,852 9,606,852
Sheriffs Off-,Duty Program 5,433 5,433
Sheriffs Alcohol Beverage &Tobacco 64,882 64,882
Sheriffs Airport Services 309,696 309,696
Sheriff's Federal Asset Sharing Program 25,282,357 25,282,357
Jail Operations 109,229 107,117 2,112
Public Works Correction Facilities 1,185,280 1,070,100 115,180
Keys to Recovery Program 68,482 6 8,4 82-
Total Public Safety 71,4 98 , 35,99a708 35,479,290
Court Related:
Sheriff Extradition 76,500 49,780 26,720
Court Reporting Services 81,000 75,607 5,393
Clinical Evaluations 50,000 36,285 13,715
Court Interpreters 34,000 33,359 641
Witness Coordination 77,495 77846
-485 10
Expert Witness Fees 56,500 51,70111 4,799
Public Defender Conflicts 244,000 190,70$ 53,295
Other Circuit Court Criminal Costs 1 ,735 5765
Total Court Related 642,995 53,2657 11 G,338
Total Expenditures 12,1.50,737 36,564,190 35,592,547
E-16 (Continu®rd)
MONROE COUNTY, FLORIDA-BOARD OFCOUN COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
FINE AND FORFEITURE SPECIAL: REVENUE FUND-CONTINUED
FOR FORTHE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
i
Excess of Knee Over/
(Under) Expenditures 69,73 � 1,576a802
Deserve for Contingencies �
tl� r Flr� n�rn Suer
9
11 9I1.
Excess of Revenues arid Other Sources Over/
(Under) Expenditures an th r Dees (1,71 ,1 7) 709,736 , 19,903,
Fund Balance, October 1�,1998 13,952,696 13,952,696 -
e ldtu l'.Equity Transfer Out
Fund Balance, September 30, 1999 1.2 .1 W 14 551ID2 4 2 419, 63
A7
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
ROAD AND BRIDGE SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED S PTEMBER 30, 1999
Variance
Favorable
ea t Actual Un ar arable)
Revenues:
Taxes $ 4,050,000 $ 1.,747,235 $e (2,302,765)
Intergovernmental m- 3,268,630 3,268,030
Charges for Services 19,500 21,872 2,372
Investment income 500"N0.� 706,194 206,194
Miscellaneous 71 40.,
Total Revenues. 4,602,500 5A3,671 1e,231.,11
Expenditures:
Current:
Transportation:
Read Department 2,913,785 2,201,032 1 ,7
Boot Key Bridge 144, 90 105,557 36,633
County Engineer 692,636 256,282 4,36, 54
Local Option Gas Tax:
Street Lighting 300,784 204,544 96,240
Local Option Gas Tax Projects, C157$,660 89,930 1,488,950
80% Gas Tax 7,106,168 18 10,463 5,195,705
In-House Projects 250000, p �. 5 ' ...�05 411 144 5 9
Total Transportation 12,986,643 4,873,219
Economic Environment:
eteran' F�ffair Tran r�rtati 11L.47 � - , 7 5, ,p
�� 4 .. �95 657
6.-� �._,..�.
Human Services:
Guidance Clinic Transport 13,000 13,000 -®
Transportation- Human Services 9110„428, 769 7,E5 140560�.,
Total Human Services 923,428 7621T �-. � 140,660
Tntaf, penditurres 14,011,545 5,7;51,774 3�259,771
Excess of Revenues Over/
(under) Expenditures (9,409,045 81`1697 9,490, 42
Other Financing xourr esd(O es):
Reserve for Contingencies; (448,863) 448,863
Operating Transfers t5 Other Fuarids, �" 556493 (53.1 w6
E�15 (Continued)
ONROE COUNTY, FLORIDA-BOARD OF COUNTY COM ISSION
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
ROAD AND BRIDGE PECIAL REVENUE FUND -CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
dG at Actual . Ian voc ble
7- _ � 1
Total Other &-lr� a�cin B ar � ) 1,� 0 �� � �
1�„ �� ,,91
Excess of Revenues and Other Sources Over/
(Under)Expenditures and Other Uses '(10,41 ,401) (449,9 9'966p4731
Fund Balance, October 1, 1998 1 4,j 4,'6,01. 4, 41 01
Fund Balance, 9"'S �pgpt mber 30, 1999 ��� 0 1 � 9 9 473.
'�,.�r".am .. .....,+w.....w. ..w.w. aaw,o.,w
J
E-19
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE ® BUDGET AND ACTUAL
W LIBRARY SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
Bucigot
Revenues:
Charge for Services 3 =0 42,810 $ 7, 1
�
Investment Income 50, � .7
Total Revenues 8,07q.
Expenditures:
Current:
Court Related:
oIolal Support .... „w ' „24 ', , G 19,:t%3 ..
Excess of Revenues Over/
(Under) Expenditures 41,74 2
Other Financing Souro /(U ):
Reserve for Contingencies ( 2 ) 22
Operating Transfers from Other Fonda w
Total Other Financing Sources/(Uses) , 17 Uil4f 22 .
Excess of Revenuesand Other Sources Over/
(Under) Expenditures and Other Uses (8,22 ) J0,11 18,342
, Fund Balance, October 1 1993
Fund Balance, September 3 , 1999 12597 30 939 342
E-20
MON OE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE BUDGET AND ACTUAL
TOURIST DEVELOPMENT,T, ALL DISTRICTS,TWO CENT SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
Taxes $ 1,864,816 $ 2„22 ,138 36$,322
Charges for Services -- 26,631 26,631
Investment Income 147 57 14 7 7":
Total Revenues 1 p$ 4 S1S 2,40, o 26 $37 410
Expenditures:
Current:
Economic Environment-
Cultural,Umbr lla 450,000 357,235 92,765
Fishing Umbrella 550,800 470,119 80,6811
Qlive Umbrella 200,000 1 ,7 4 9,236
Operations, 1,245,776 1,064,920 180,856
r,
Catastrophic rn rg n y 464„172 -- 4 - 7
Total Expenditures ,7Q, r963,036 627,1710,
Excess of Revenues Over/
(Under'), (1,045,932) 319,188 11,365,120
Fund Eala'nc , O t ber- , 199$ 2,67 ,670 ,079,6T0�
T
p 3 °3�a�,�9 3 $ 3.3 ,6� 1 36�0�
Fund Balance, September � d ° 1;�Z' 1
E-21
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE ® BUDGET AND ACTUAL
TOURIST DEVELOPMENT, ADMINISTRATIVE AND PROMOTIONAL, TWO CENT
SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED S PT MEER 30, 1999
Variance
Favorable
Actual ('Un!av ble)
Revenues: �.,, ,.,�.,.,�,!a
Taxes 3,854,26 4,617,140 $ 752,874
Charges for Services w 55,599 55,599
Investment Income 152,681 152,531
Miscellaneous
Total Revenues 3 54u2 5 4,866,275 . � 994,009
Expenditures:
Current;
Economic Environment
Advertising and Promotion 4,789,562 4,628,441 161,121
Administrative Services 425,804 408,932 15,572
Catastrophic Emergency, 4Q7,523 — 407, 23
_„ .
r Total Expenditures 5, 23,1 9,.° 5, 7,3 3 555"$1.. . . ..
Excess of Revenues Over/
( ndpr) Expenditures (1,758,923) (179,093) 1,579,825
Other Financing Souroes!(Uses)w
Operating Transfers to Other Funds 44,0 � 44,090
Excess of Revenues and Other Sources Over/
(Under) Expenditures and Other Uses (1,802,923) (223,098) 1,579,825
fund Balance, October l,'1998 3,575,309, 3a� 7 09 —
Fund Balance, September 30, 1999 7 6 3 35 .11 1 5�79 325
E-22
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE ® BUDGET AND ACTUAL
TOURIST DEVELOPMENT, DISTRICT#ONE, THREE CENT SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
a d 6! (Unfavor'!y!t_)._
Revenues: 276,895
Taxes 1,570,897 1,847,792 $
Charges for Services — 22,251 22,251
Investment Income 1,32,7'99 32 799
31,945
Total Revenues
Expenditures:
Current
Economic Environment:
TDC Administrative 49,221 44,099 5,122
Tourist Information Services 207,000 207,000
Bricks and Mortar 253,726 207,031 4,6,695
Special Events 567,753 256,754 310,999
Promotion and Advertising 1,136,109 1 054,855 81,254
Beaches 550,000 550,000
,43 '
Catastrophic Emergency
�,9�7 253 7
$
Total Expenditures 1,769,739
1,248,007,
Excess of Revenues Over/
(Under) E ndfbjres (1,446,849) 233,103 1,679,9521,
xpw�.
Other Financing Sources/(Uses)!
Operating�Transfers to Other Funds
Excess of Revenues and Other Sources Over/
(Under) Expenditures and Other Uses (1,4512,899) 227,053 1,679,952
541 —
Fund Balance, Octobe r 1,,1998 2,540,195 2, 01,1 95
Fund Balanceg September 30, 1999 $ 1, 087296 $ 2767248 $
E-23
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE ® BUDGET AND ACTUAL
TOURIST DEVELOPMENT, DISTRICT TWO, THREE CENT SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
!Budqet Actual (Unfavorabi
Revenues'.
Taxes $ 149,374 $ 159,535 10,161
Charges for Services 1,921 1,921
Investment Income ... 12,345
.... ......
Total Revenues 149,374 173,,801
Expenditures:
Current,
EconQiT c Environment:
TDC Administrative 51,957 4,127 1,830
Tourist Information Services 54P0,00 54,000
Bricks and Mortar 144,286 74,214 "70,072
Special Events 14X3 4,028 10,195
Promotion and Advertising 103,493 54,848 48,645
Catastrophic Emergency
Total Expenditures 331,742 1,91,2117 140,525,
Excess of Revenues Over/
(Unider) Expenditures (182,368) (17,416) 164,,952
Other Finnan cing'Su urc!:.�a,�(�Jses,,),:
Operating Transfers to Other Fuinds
..............
Excess of Revenues and Other Sources Over/
(Under) Expenditures and Other Uses (182,918) (17,966) 164,952
Fund Balance, October 1, 1998 270,945 270 945
88 $ 5 164,952
Fund Balance, September 30, 1999 28=6%
E-24
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CLANGS IN FUND BALANCE - BUDGET AND ACTUAL
TOURIST DEVELOPMENT, DISTRICT#THREE, THREE CENT SPECIAL REVENUE FUND
R THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
'variance
Favorable
,t1 t Actual _ (Un v rabl
Revenues'.
T $ 336,572 37,03 $ 60,461
Charges for Services 4,781 4,731
Inv rr t ent Incarn �18,014 �6 6�
'dotal Revenues � .. 33 $12 4g62S
Expenditures:
N
N
Current:
Economic Environrne nt:
TDC Administrative 12,663 9,090 3,793
Tourist Information Services 110,000 60,000 --
Bricks and Mortar 100,991 69,04 2 31,989
Special Events . 39,161 30„000 9,161
Promotion and Advarbsing 350,284 293,340 56,944
Catastrophic Emergency 39,E � _ � 39,322r.
Total.Expenditures 2� 41.. 461„432 1k41w �9R
Excess of Revenues Over/
ender) Expenditures (266,06 ) (60,804) 225,265
Other.Finan�ncire�g.Soy . .
Operating Transfers to Other Funs e 10 1,21
Excess of Revenues and Caner Sowrcas Over/
(Under) Expenditures and Other Uses (267,279),, (62,014) 225,265
Fund Balance, October 1, 1998 439,44f jj%4 7,
Fund Balance, September 30,1999 $ � 2�6 „ $ ._ �3° 7 421 $ �225,E
E-2
MONR E COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
TOURIST DEVELOPMENT, DISTRICT#FOUR, THREE CENT SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
Act4al (Unfavorable)
Revenues:
Taxes 353,656 446,426 92„170
Charges for Services 5,376 5,376
Investment, Income �, � �2" ,„75 28,768
_ . 3 ,560 1�26 ,04,
Total Revenues S5 4 �W
Expenditures;
Current:
Economic. nvir nrn nt:
TIC Administrative 14,649 10,356 4„293
Tourist Information Services 60,000 60,000
Bricks and Mortar 91,979 4,773 87,206
Special Events 59,750 4,965 54,785
Promotion and Advertising 342,915 341,98431
„��
2 * ,
CatastrophicEmergenEmergency1, ., ,�,.. �.
Taal Expenditures 711t101.. 4 2,07 .�.« 70,1,1,Or.
Excess of Revenues Over/
(Under) Expenditures (358,541) 3€1,482 397,023
Other Fina ncing Source
Operating Transfers to Other Funds ,4� ,4
L
Excess of Revenues and Other Sources Over/
(Under) Expenditures and Other Uses (359,971) 37,052 397,023
Fund Balance, October 1..1998 54,12 554.1'52
Fend Balance,, September 30� � 204 161 $v��• 11 1 w � 3 9 7rQQZI,
-26
ONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
TOURIST DEVELOPMENT, DISTRICT#FIVE, THREE EE CENT SPECIAL REVENUE FUND
R THE FISCAL YEAR ENDED SEPT EMBER 30, 1999
Variance
Favorable
u at Actual (U' favoraj1q
Revenues:
Tax 456,034 71, 51 115,817
Charges for Services 6,666 6,886.
Investment Income ' 38,021, 21.,
Total Revenues 456,034 . 6,73 1607
Expenditures:
Currft
Economic Environment:
`DC Administrative -16,637 �12,693 3�944
Tourist Information Services 93,000 93,000
Bddks grid Mortar 20€1,192 37,469 170,723
Spacial Events 14,412 14,412
Promotion and Advertising 477,73f " 57,467 1 0 M264.,
Catastrophic Emergency �.
Total Expenditures 59( 6 9 376, 4
Excess of Revenues Over/
(Under) Expenditures � � ( 20,640) 118,129 536,769
J _ Other'Financing Sources/(Uses))-
Operating Transfers to Other Funds 1 7�0j, � Iw
Excess of Revenues d'£ether Sources Over/
(Under) Expenditures and Other Uses' (422,400) 114,369 536,769
T ,2 ,
Fend Balance, October 1, 1996 71�7,2 5
Fend Balance, September,30, 199 $ 29�4, 5, $ �B-31634w 769
E-27
MONROE COUNT, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE ® BUDGET AND ACTUAL
GOVERNMENTAL FUND TYPEG NTS SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 3 , 1999
Variance
Favorable
_ Bu,19,tL .....,.: Actual (Unfavorable ...
Intergovernmental 17,5 1,272 13, 37, (3„603,328)
Charges for Services 177,883 92,657 (85,026)
Investment Income 13,458 310,990 297,532
Miscellaneous _ _?4 262. 2,241 .
Total Revenues 20,9 0,239 14,588,053 „ _(t332,16
Expenditures:
Current:
General Government:
Anti-Drug Program Admin. 1 19,000 19,000
Florida Communities 'Crust-ROGO 6,119,391 6,1 1 390 16b01 '
i 1 3 00
�, 6 d ,390 7, .
Total General Government6,136p3
Public Safety:
Inmate Intervention/Residential Program l 112,193 112,193
Hazardous Material Plan update 6,069 1,826 4,243
Hurricane Andrew Recovery 379,482 379,462 20
FEMA-Hurricane Georges 4,459,914 1,918,807 2,541,107
FEMA-�Tro lcal Storm Itch 147�1 2 11'79 55,366
Emergency Management nt Base Grant 102,225 86,892 15,333
EMA State and Local Assistance 26,940 19,034 9,906
Nutrition Center Shutters 310,375 i 2,000 298,375
EMS Award Grant 375,268 375,268
g g - 251 47,052 63,199
Local Mitigation Strad Irr °e 1"'l 0,
Canals Cleanup 4,,796,-8 2,.644,465 � 2��154,342;.
Total Public Safety 10,830,686 5,3+1� _ J,, 17,159-
Physic l Environment
Sewage Treatment& Disposal Systems 1„803,398 331,860 1,471, 38
Sanitary Wastewater Master Plan 1,385,49-1 1`2,664 1,072,607
Special Waterways Program 118,418 1,660 77,356
Derllct Vessels 1999 61,600 57,448 4,352
S JPP- CM/BR 1999 20,87$ 13,400 7„475
Starmwv ter Management Plan 60,276 53,269 22g009°
Sentinel Fisheries Program 30,273 17,236 '13,f137
' PP Installation & Maintenance 15,6 1 . 1 '646
Total Physical Environment 81,5'16,1 1 847P805 2,665,376
E-23 (Continued)
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
GOVERNMENTAL FUND TYPE GRANTS SPECIAL REVENUE FUND ®CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
Bud t Actual (Url
ge favon�,bley_
Transportation:
'Transportation Study Plan Update 240,660 98,639 142,021
Bicycle & Pedestrian Plan 11 4,900 4,900 -
Ov�erseas',Heritage Trail , '180,000 180,060
Bicycle Pedestrian Coordination 71,000 71,000
1�02,
48,000
Dept Of Transportation Aerolite Bus
Total Transportation 544,560 Llf 1841
Economic Environment
jrPA Summer youth Emplymnt &Training 219,135 94,869 124,266
27,437 26,389 1,048
JTPA Liaison 1.,
JTPA Title IIA/lIC/111 Intake Services 124,917
Total Economic Environment 371 j489 238,601 132
Human Services: 44,128 43,484 644
Heron Residential Program
Senior dommunity Serv. Employment 470,951 248,525 222,426
TitIe Ill-B Support Services 1 10,11i88 58,358 5,?,030
Title lll-CI Congregate Meals 232,731
1 203,986 78,795
Title III-0 rn 1 Hoe Delivered Meals 535,284 108,043
Title Ill-0 fniior�e Services 44,306 32,406 11,900
�tr' 124,1' 71,131 53,064
Alzlheim 's Disease lnit�ative 95
Commuhity Care f"N Disabled Ad us 230,740 119,117 111,623
Comr-nurifty Care for the Elderly 1,387,161 762,515 624,643
Home Care for the Elderly 34,173 17,852 16,321
T eenline , 19,465 15'294, 4,171
'Sunshine HoOse 53,984 53,984 -
Juvenile Community Intervention 45,014 45,014
Florida Keys Youth Council 10,000
Low Income Home Energy Program 1,48�346
.......... ........
Total Human Services *39 1765
Culture and Recreation:
Library Automation,Enhancement 50,000 50,000 '74
Gates Center FPPIoch Access 43,374 43,3
Florida Communities Trust-Swartz#2 �1,003,889 1,003,669
Sombrero Beach Restroorns 91,375 91,375
Artificial Reef Program
50--,000
Total Cultural and Recreation 1238,638'
E-29 (Continupd),
MONROE COUNTY, FL6RIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
GOVERNMENTAL FUND TYPE GRANTS SPECIAL REVENUE FUND ® CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
Actual (UnfAvorabit
........... ..........
Court Related:
Court Reporter Grant-in-Aid - Circuit 11,899 17,899
Drug Court Improvement& Enhancement 123,660 121,909 1,751
Alvenfle Drug Court Improv, & Enhancement 42,635 40,002 2,633
Local Law Enforcement Block Grant 51,523 51,523
Court Reporter Grant-in-Aid ® County 19,500 19,500
Traffic Infraction Hearing Office 9,37Q
Total Court Related 2.34,5aT 271437 13,15
Total Expenditures ____26,316,2?6_ 16,021,696 10,294,600
Extess of Revenues Overl(Under') Expenditures 5t,3 �057 3 3,1562,414
Other Financing Sources/(Uses):
Reserve for Contingencies (89,957) 89,957
Operating Transfers from Other Funds 5,753,639 1,848,294 (3,905,345),
Operating Transfers to Other Funds 1,OIL3,874 , 1,0�L3,8,74)
Total Other Financing Sources/(Uses), 8L4, j
38,2p
Excess of Revenues and Other Sources
Overl(Under) Expenditures and Other,Uses (736,249) (589,22.3) 147,026
Fund Balance, October-1, 1998 3�OL9,346 EL%3,%__jfiL
Fund Ilnu ® September 30, 1999 2�353 7.�,09 59,_r123 47 Oa;
MG ROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS'
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
IMPACT FEES m ROADWAYS SPECIAL REVENUE FUN
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
ud et Actual (Unfavorable)
Revenues
Investment Income 168,500 351,486 182,986
Miscellaneous 24700 2772297 '30,2 7
Total Revenues 4155mo 00 26,733 ., 21
„ . w
Expenditures:
Current;
Transportation:
Fair Share Improvement County Wide 3,154,04I3 3,154,043
Fair Stare Improvement Dist 1 230,206 — 230,206
Fair Share Improvement Dist 2 814,0 8 633 8131,445
Fair Share improvement Dist 3 597,42230,467 566,935
Fair Share Improvement Key Colloby Beach 119,744 119,744
Fair Share Improvement I l morada 680,000, 3 "O'00
0
Total Expenditures 5595„4 '3 . 20. 4. 34,375
Excess of Revenues Over/
(Under) Expenditures (5,179,998) (62,,337) 5,097,661
ther°,Ftnanc1n4 Sources/(Uses)'
Operating Transfers to Other FundyAl°00
.
Excess of Revenues and Other Sources Over/
( IFd.er Expenditures and Other Uses (5,23'9,993) (82, 37) 5,157,661
Fund Balance, October 1,e1996 !!02:5,2 7. "'„026,247 . ®®
� _ $
6 Find Balance, September , 1999 �'I�7"�36 249 $ 6 943 1 157 0 _...�� ,.
-31
MONROE COUNTY, FLORIDA-BOARD OF COUNTYCOMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
IMPACT FEES - PARKS AND RECREATION
SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPT EMBER 30, 1999
Variance
Favorable
dud of Actual (Unfavorable
Investment Income 18,500 36,292 ,
Miscellaneous 49,000 110, 0 6.1i,390
Total Revenues 67500 146,6
Expenditures
Current:
Culture and Recreation:
Fair Share Improvement Dist 1 125,974 ®® 125„974
Fair Share Improvement Dist 2 130,099 340 129,759
Fair Share Improvement Dist 3 228,761 340 228,421
Fair Share Improvement Key Colony,Beach 1,42 mr 1,4 5
Fair Share Improvement Islamorada 26,245 26,245
Fair Share Improvement Veteran' Park 040
Total Expenditures 67
Excess of revenues Over/
(Under) Expenditures (517,G 04), 47,757 564,761
Fund Balance, October 1„ 1998 685,899 6 5,599
Fund Balance, September 30, 1999 $ 166 95 $ 733g6 $ 641„
E-32
MONROE COUN ,`FLORIDA,- OAR® OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
IMPACT FEES - LIBRARIES SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
Actual (Unfavorable)
Revenues:
Investment Income 1 T,326 10, 23
T t' I Revenues 1 I Z000 116 499 6 499
Expenditures:
Current:
Culture and 'e ree n:
'. elr Share Impr ver ent County Wide 306,400 464 305,9'16
Fair Share Library MaterlaJa 60„000 491,094 06
Fair Share Library Automation
0, 0
Total Expenditur822
es
09 � 6 :�; 36,
Excess of,Revenuee Over/n
(lender)Expenditures (294„400) 16,921 313,321,
ai d Bala ce' , October 1., 1998 0�'l � $6,Ct��6�1'
ro
P`grid l dnce September 30, 1 9 36 349 `97 31 3 1
MONROE COUNT`", FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
IMPACT FEES -SOLID WASTE SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
B It � � Act+ at � rnfavorable
Revenues:
Investment Income 1t,31 7,31
Miscellaneous 15,00 � 2 14 " 6,�9
Total Revenues 1�6„ , ,w. 64 � :'1 6,114:
Expenditures:
Current:
Physical Environment:
Fair Share Improvement Projects 61,002 128 60,67
Hazardous Waste Covers 70,000 1'7arts `.5,2, 06'
MSD Accounting System 7"084
To
tal Expenditures166,002 46,1 120,808,
Excess of Revenues Over/
(under) Expenditures '' � (145,0,02) (14,680) 13 ,322
.
Fund Balance, October 1, 1996 19 , ' ____198,9135
Fund Balance, September 30, 1999 133 3 2w.
..mm.131
E.,3'4
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
a
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
IMPACT FEES- FOLIO FACILITIES SPECIAL REVENUE FUN
FOR THE FISCAL YEAR ENDED SEPTEMB R 30, 1999
Variance
Favorable
Budget A l I¢ of Vor hl �L
Revenues
Ilnv n'Ilnc m 25,000 35,194
10®1
Miscellaneous 40 4 , 54 ,$
Total Revenues
55 00 64
504 20
ExpandiWresn
Current
Public Safety®
Fair Share Improvement County Wide 1'ow 300 700
Detention Facility Plantation Key _ 50 487
Total Expenditures 360® 71 , 3
Excess ofe°venues Over/
(Under) Expenditures (390,860) (265,739) 125,121
Fund l nc , October 1998
2,2 1 7 2U211
Fund,Sal n pt mber$0, 1999 401 351 5 4 2 21'
E- 5
M NROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
IMPACT FEES -FIRE AND EMS SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDER SEPTEMBER 30, 1999
Variance
Favorable
i�d t Actual _(U.nfavo"ra 0)
Revenues:
Investment Income 5,900 9,377 3,47
Miscellaneous `' 3 J2 13Q
Total Revenues 22,900 .4614 3. 17,2 3�'
Expenditures:
Current.
Public Safety-
Fair Share Improvement Dist 1 49,416 49,416
Fair Sure Improvement Dist 2 19,966 105 19,883
Fair Share Improvement Dist 3 56,546 105 56,441
Fair Share Improvement Key Colony Beach 6,532 6,532
Fair Share Improvement Islamorada 1 , 1S, D
Total Expenditures 16 , 6�2�� � 1'� ,21� � 134,272
Excess of Revenues Overt
(finder) Expenditures (129,532) 21,893 151,475
Find Balance,bttober 1, 1998 1`78 3,45
-
Fund Balance, Sterner 33, 199 43,763 25 7 ' 161 475
E-36
MONROE COUNTYj FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
FIR AND AMBULANCE DISTRICT#1 - LOWER AND MIDDLE KEYS
SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
t ctuat
Revenues:
Taxes 3,395,118 3,296,089 (99,024)
Intergovernmental 10,000 16,275 6,275
Charges for Services 1,283,000 1,297,236 14,236
Inv estmentr Income 100,000 143,764 43,764
Miscellaneous 3,451 3 4S1,
Total Revenues
Expenditwres:
Current:
General Govemment:
tax Collector 162,000 95,697 66,303
Property Appra,iser 95,$ 01,0
Total General Government 257,000., 181 9,6 "i
Public Safety,
District 1,Central Services 37,611 37,309 302
Fire Rescue,- Central 2,354,448 1,;782,626 571,822
Lower& Middl6 Keys Ambulance District ..3 488' 73,2 3,1161155 1
.... ......
Total Public Safety 5,880,791 5
684,701
Totai Expenditures 6;137,791 2
Excess of Revenuos Over/
(Under) Expenditures (1,349,678) (620,906,) 728,772
Other Financing Sources/(Uses).,
Reserve for Contingencies
Excess of Revenues and Other Sources Over,/
(Under) Expenditures and Other Uses (1,460,811) (620,906) 839,905
Fund Balance, October'l, 1998 2 31'9 763 2 319 88
Fund Balance, September 30 1999 698882 $mm�m 830 005
E-37
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
TRANSLATOR SYSTEM SERVICE DISTRICT SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
I d !t Actual 'Unfavor bI
Taxes 1 1
Investment Income 1 5
Total Revenues
Expenditures:
Current
Public Safety: u„ ,w846 14,154
Excess of Revenues Over/
(Under) Expenditures ( 0,000) (24,080) 15,920
Fund Balance, October 1, 1998 42,528 42,528
Fund Balance, September 30, 1999 $ � � $ 1 ,4 $ 1� -
E-38
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONER
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE ®BUDGET AND ACTUAL
UPPER KEYS HEALTH CARE SPECIAL TAXING DISTRICT SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 999
Variant
Favorable
Budget, Actual (Unfavorable)
R& nay s:
Tawas 15 15
Investment Income 100,0100 190,590 90,590
Miscellaneous
„Pootst Revenues 10 ,000 14, 941724
Expenditures-
Current:
General C aura ent:
Tax Collector Fees 100
Human Services®
Trauma Care Administration 143,794 � 54, 59,437
'Transportation and Tr trnsn� 'J.W243,535 104,618 1,143,953
Pre-Transportation Hospital & Physical Care 147,879 2,097 145,782
Upgrading Facilities &StaffServices 887,266 5
Total Human Services ,427,525 1rc9 ,072 22 0�453�
f°ct I Expenditures 4 752 , � &191 072 ^�
Excess of Revenues Over/
(Under) Expenditures, (2,327,525) � � �331, 77"
Other Financing Sources/(Uses),
g 101, 75
Reserve�"o��Caarutlra ruci �s � 1 x3 ,5
Operating Transfers to,Other Funds 06,00010)
Total Other Funding Sources/(Asps) � �� 7 37�' � 14 73 . .mm
Excess of Revenues and Other Sources Over/
(Under) Expenditures and Other Us (2,445,000) (11,085) 2,433„9`15
Fund Balance," 1,01�1 __j 7 1,011 ®�
Fund Balance, September,30, 1999 _ 1346 011 w 3 77799 ... 3
E-39
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
FIRE AND AMBULANCE DISTRICT#6 - KEY LARGO SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
---
B Ad tt A tual� _..(Unfavorable)_
Revenues: .. w�..
Taxes 536,108 21, 7 (14, 11)
Charges for Services 6,620 6,620
Investment Income 15,000 35,095 20,095
Miscellaneous —
Total Revenues 5511,08 553 7 4 12p6 '
Expenditures-
Current-
General Government:
x Collector Fees 24,000 15,057 8,943
Property Appraiser Fees :12,000, 10,593m
®t I General Government � 6,000 �,655,,
Public Safety:
Key Largo Volunteer Ambulance 317,511 27Z4,1 ` 45,099
Key Large Volunteer Fire Dept, ��� 37 � 1 64511��„w m 177,635
Total Public Safety 693,862 470,928 22„934,
Total Expenditures 49t 55,3 233,279
Excess of Revenues Over/
(Under) E penditures (176,764) 67,151 245„90
Other Financing Sources/(Uses):
Reserve for Contingencies 106011
Excess of Revenues and Other Sources Over/
(Unider) Expenditures and Other Uses (188,754) 67,151 255,905
Fund Balance, October 1, 1 12�,630� 512„ 30� 0�
Fund Balance, September 30, 1999 $ 324 076 $ 579981 $ 2551.90
0
ill® ROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
UNINCORPORATED AREA SERVICE DISTRICT - PARKS AND RECREATION
SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
# . t tqal ° � �..tJnf vorabl )
Revenues:
, v
Taxes 1,050,464, ,019,666 (30,779)
Intergovernmental 1.,7 4 1,734
Charges for Services 25,000 46,482 21,482
Investment Income 25,000 56,607 31,807
Miscellaneous 1.0,000 � �'J,14
Total, Revenues 1 1�1 464
�° � 155,6 4" 13 .
Expenditures: ,
Current:
Culture and Recreation:
Parks & Beaches Unincorporated 1,264,151. 1,07 ,37 16,77
Vehicle placement � w ,� � , 129-5
Total Expenditures 12 14.6- 1,075,376
Excess of Revenues Over/
(Under) Expenditures � 57,6 � �4 , 238,162
Other Financing ousur ss1(Vs s):
serve for Contingencies (14,005) 14,005
Operating Transfers to Other Funds 1779 �,�7 0) : �0„
Total Other Fi6anci w Sources/(Uses) 211 795) 2 w0 5 .
Excess of Revenues and Other Sources Over/
(Under) Expenditures and Other Uses (1791,477) 76,690 258,167
Fund Balance, October 1, 1998 751,636751,63
Residual Equity Transfer Out
1
Fund Balance, pt mb r 30, 1999 $ .. : � 57g '° $� 9�a � $ 77
m -441
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
UNINCORPORATED AREA SERVICE DISTRICT - PLANNING, BUILDING AND
ZONING SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
Actlial (Unfavorable)
Revenues:
Taxes 4,,351,551 4,222,916 $ (128,635)
Licenses and Permits 968,000 1,638,551 670,551
Intergovernmental 4,000 6,760 2,760
Charges for Services 140,300 341,662 201,362
Fines and Forfeitures 25,000 58,477 33,477
Investment Income 150,000 332,581 182,581
Miscellaneous 5,00 101,793 - 5,793
Total Revenues $,643,85,1 6,611,740 967,889
Wes ...................
Expenditures:
Current'.
General Government:
Tax Collector Fees 185,000 119,283 65,717
Property Appraiser Fees, 135,000 i25,473 9,527
County Attorney 69,982 69,982
Planning and Zoning 1,479,791 1�120,382 359,409
2010 Comprehensive Plan 595,870 8,050 587,820
Planning Commission 49,206 40,794 8,412
Growth Management 434,544 366,333 68,21 1,
ROGO Implementation 20,QO0 - 20,000
Planning and S06ng Refunds 30,000 g,407 20,593
Vehicle Replacement 51621 ,
Total General Government 3, 15,01�4 1,769,722 ,125,2,q2
Public Safety:
Building Department 1,781,393 1,623,589 157,804
Code Enforcement 1,141,308 1,G65,070 76,238
Fire & Rescue Coordinator 241,696 180,556 61,140
Fire Marshall 257,245 204,1416
Total Public Safety �1,642 3,,07,4,060 47,582
Physical Environment:
Environmental, Resources 406,746 392,524 14,222
Marine Resources 167 ' 184,376
Total Physical Environment 576,900, 16,919
Total Expenditures 7,030,475 5,440,662 1,,589 793'
E-42 (Continued)
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
ERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE BUDGET AND ACTUAL
UNINCORPORATEDAREA SERVICE IST I -PLANNING BUILDING AND
ZONING SPECIAL REVENUE FUND -CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
t Actual Ur�lla orable
Excess of Revenues Over/(Under) Expenditures
Other, Financing Sources/(Uses).
Reserve for Contingencies (352,052) 352,052
9 1 �1 Operating Transfers t� Other Funds 1!`IS 13�9
Total Other Financing S ur (Us s) _14� 'E2 �3 ,, 6,6
Excess of Revenues and Other Sources Over/
(Under) Expenditures and Other Uses (1,666N606) 1,052,928 2,909,734,
Fund Balance, October 1998 AkI`2' 10
P � 926g66_ 934
Fund Balance, S ternber.3g® 1 99 3 16 924 .
f
E- 3
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
911 ENHANCEMENT FEES SPECIAL REVENUE FIND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
Unfav°RraWe
Revenues,
Charges for Services $ 305,349 30,443 $ 25,094
Investment Income
�d0 , 34, 1443
. „�
Total Revenues 3.1.0,349 364,8I 6 54„ 37---------------
Expenditures:
Current:
Public Safety:
911 Emergency System a4 kS3 � ,1 1�01643
Excess of Revenues Over/
(Under) Expenditures 4,483) (366®303) 156,180
Fund Balance, October 1, 19
98 104®, 2 704w,:6
Fund Balance, September 30, 1999 160 12 ,.. 613 :� 15618, w:
MONK E.CDUNTYj, Lt IDA- DARD OF COUNTY COMMISSIONERS
STAT15MENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
DUCK KEY SECURITY DISTRICT SPECIAL REVENUE FUN
FOR THE FISCAL.YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
� f A � I . (Unf vor l
Revenues:
Investment income 4.1000 5,7493a,
Miscellaneous � y t%32 6,
Total Revenges "
a ,6 ..
Expenditures.
Current:
General Government-.
Tax Collector Fees A2 2,6E 137
Public Safety:
Island Security 18,412 3 Az3
Total ndltura 3, 5`�
� 56 6�4,
Excess of Revenues Over/
(Under) Expenditures (26„ 50�) 141, 0Z 41,452
Other Final S ur ((Uees):
Reserve for Conunnl
Excess f v nes and Other Sources Over/
(Und r) Expenditures and Other Uses (36,650) 14,662 1,25
Fund Balance October 1, 1998 2,4 11
Fund B Ianoe,'September 30, 1999 $ '45 '51 7'� D3 512
E-4
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
LOCAL HOUSING ASSISTANCE SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
_ _,.Pu et. Actual (Unfavor�ble)
Revenues:
Intergovernmental 536,912 911,909374,997
Investment Income 37,459 37,459
Miscellaneous 10 ,000° 9 ;072 5,126
Total Revenues �9 f22 1,044,240 40,7
Expenditures:
Current:
Economic Environment-
Home Ownership/Rehab Existing 427,818 132,380 295,438
Home Ownership/Fair Housing 24,006 20,057 3„943
Administration 57,698 57,696 --
Rental Rehabilitation 10,600 .71,339 49,461
Poinciana 100,000 100,000 --
DisasterMitigation/Recovery 100,Og060,500 ,44
Total Expenditures 63�0,316 462i034 069�,2 2 ..
Excess of Revenues Over/
(Under) Expenditures 1 „4y04 5 2„20 775a510
Other Financing Sources/('Uses)-
Reserve for Contingencies _._.. 5�
Excess of Revenues and Other Sources
Cover/(lender) Expenditures and Other
Used ® Budgetary Basis (2 �4 5� ,2'00 "00,E0.
't 6p40�,. �� ... -...
Adjustment for Mortgage Receivables -- (24„276) (24,276)
Adjustment:for Mortgage Leans Made 24,270 24,276.
- .. �
Total Adjustments -- -® �-
Excess of Revenues and Other Sources
Over/(Under) Expenditures and Other
Uses- GAAP Basis (216,404) 582,206 300,61
Fund Balance, October 1, 1998 529,23 ._ $29,230 _-
Fund Balance, September 30, 1999 10,§2 _ 1 111' 436 800,610
E6
NROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE ® BUDGET AND AO'`UAL
CUDJOE GARDENS UNICIPAL SERVICE CULVERT DISTRICT
SPECIAL REVENUE FUND
FOR FISCAL YEAR ENDED SE TEMBER 30, 1999
Variance
Favorable
" t Achiat Unfavorable)
Revenues:
.
Investment Income
Total Revenues
Expenditures':
Current: ,
Physical Environment:
Cudjoe Gardens Oerlvrt �44
Excess of Revenues Over/
(Under), EXp ndlture (200,477) (183,887) 1 99
Fund Balance, October 1, 1998 2'9 �477 ia4�
Fund Balance, September 0, 199 � S 16. .. 1 6, '
j
E-47
MONROE COUNTY, FLORIDA-13 A RD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
JOLLY ROGER STAT MUNICIPAL SERVICE CULVERT DISTRICT'
SPECIAL REVENUE FUND
FOR TIME FISCAL YEAR ENDED SEPTEMEER 30, 1999
Variance
Favorable
budget Actual jynLayor bl )
Investment Income ,� 5 d§
:.. ,
Total Revenues
Expenditures:
Current:
I h sl l Environment:
Jelly Roger Estates Culverts 9 G 1�" 98,314 �®
Excess of Revenues Over/
(Under) E p ndbr (94,909) (94,909) ®®
Other Financing Sources/(Uses):
Operating Transfers from Other Funds
Excess of Revenues and Other Sources Over/
(Under) Expenditures and Other Uses (75, 17) (75,211)
Fund Balance, October 1, 1998 75,217 17 75,217
Fund Balance, September 30,11999 � $
k
E-48
O R E COUNTY, FLORIDA-BOARD FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
WINSTONWATERWAY MUNICIPAL SERVICE TAXING DISTRICT
SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED PTEMBER 30, 1999
Variance
Favorable
Bud 1 uI. . Unf'avorab). )_
Revenues:
Investment Income $ 34.
Expenditures:
Current.
Physical Environment.
Special Assessment Refund 40' 0
Excess of Revenues Over/
(Under) Expenditures (40,000) (36, 59) 3,441
Fund Balance, October 1, 1998 36,573 36,57
Residual Equity Transfer Out
Fund Balance,September 30, 1999 $ (3,427) $ . �� $ 3
-49
M' NROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUNDS BALANCE m BUDGET AND ACTUAL
BOATING IMPROVEMENT SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEP'TEMB R 30, 1999
Variance
Favorable
Butt Actual (Unfavorable)
, ,., .
Revenues:
Intergovernmental $ 152„000 170,81.7' $ 8,817
Investment Income
Total Revenues 1 2, 100 19?,�744 $0,246"
Expenditures:
Current:
Physical Environment:
Channel Marker 2 Bonefish Bay 2,000 2,000
Navigation Boot/Sisters 8,225 8,225 «�
Navigation Lake'Pg/Layton 10,375 10,375
Piling Caps 1,513 - 1,513
Derelict Vessels-Marathon 23,985 23,985
Boating Improvement 115,496 115,496
Marine Debris Removal 7,325 2,513 4,812
Boating Improvement Funds 49,530 48,616 1
Coco Plum Channel Markers 1,75 1,750
Derelict Vessels Zone 1 50,000 12,180, 37,820
Derelict Vessels Zone 2 50,000 50,000
Derelict Vessels Zane 3 50,000 2,128 '47,872
DV03A2591, 2605, 2603 9,600 9,600 -�
Aids to Navigation 4,735 ®® 4,735
DV Hurricane Georges 25,000 24,977 23
Pump-Out and Dump Station 1 23,450 2,949 20,501
Sunset Point Boat Ramp 2,500 2,500
Other Uses Fund 157 50,000 50,000
'Total Expenditures 485,4 . ', 1251313
Excess of Re.venues Over/
(Under) Expenditures 1323,464) 67,433 390,91
Other Financing Sources/(Uses),
Operating Transfers to Other Funds J1 ,413 5a' 1 3,001
Excess of Revenues and Other Sources
-Overl(Under) Expenditures and Other Uses (341,902) 52,016 393,918
Fund Balance, October 1, 1998 422,331 422�301
Fund Balance, September 30, 1999 .�: �_. .,, 80 2 e., $. 4,7'4 7 $. 393
E-50
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE ® BUDGET AND ACTUAL
MISCELLANEOUS SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
IUnvrt )
E t
Revenues:
Licenses and Permits 598,
intergovernmental '17,845 17,845
Charges for Services 8,416 6,41
Fines and Forfeitures 211,496 211,496
Investment Income 806 14,467 13,661
Miscellaneous Revenues ,510
Total Revenues 27 ,6 '2 26 "00'1,
Expenditures:
Current'.
Public Safety:
Law Enforcement 170645 17, 45
Emergency Disaster Relief 437,568, 116,46 42 x 16r
T t ➢ Pubilc Safety 4 u „413! 438,963
Economic Environment:
Industrial Development Authority �C �7 0„271
1°-1 a an S��.rvt' s:
Florida gays Council H ndi ipp d 11,166 1,381 9j607
P ko ndt Bequest 5,6w� 5 09
Total Human Services 38,997 2 ,t�0 9,407
, mm s A ,
Culture/Recreation:
Wilh lmina Harvey Park 6„6 06
Circuit Court Family;
Alternative Dispute Resolution-Family 4,390 600 3,590
Alternative Dispute Resolution-civil 1`5,066 ma 15 6Fe
Total Circuit Court Farrn ly 600 16„ 6
Total Expenditures . 61,g 3 44, 4 604„4
Excess of Revenues Over/
(Under) Expenditures (530, 82) 234,212 76 ,,494
E. 1 (Continued)
ONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE ® BUDGET AND ACTUAL.
MISCELLANEOUS SPECIAL. REVENUE FUND-CONTINU513
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
r____.qtjget Actual (Uri ±orabt
Other Financing Sources/(Uses):
OperatingTransfers r m Other Funds 6 1282 , '
Excess of Revenues and Other Sources
Over/(Under) Expenditures and Other Uses 234,212 234,212
Fund Balanced October 1, 1998
�® ®®
Residual Equity ity Transfer In, 14,4 1. 4„4 (1
Fund Balance, September 30, 1999
614 4 1 &48 612 _ � 11
E-52.
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE ® BUDGET AND ACTUAL
FLORIDA KEYS MARINA-MARATHON SPECIAL REVENUE-FUND
FOR THE FISCAL YEAR ENDED SEFTEMB R 30, 1999
Variance
Favorable
suoget Actual al Unf�yor bl )Revenues-
Charges for Services $ 39,189 39,159
Investment Income 2,732 2,732
Miscellaneous Revenues ,, 1 � � 2
Total Revenues
Expenditures:
Current:
Cultur /Rest t n:
Marathon Marine Facility 2 ,000 '1 15,090 9 9 N
Excess of Revenue Over/
(Under) Expenditures 025,994) (69,077) 55,923
Other r Financing Sb urc /(Uses):
Operating Transfers from Other Funds 125- CI 25,
Excess of Revenues and Other Sources Over/
(Under) Expenditures and Other Uses 55,923 55,923
Fund Balance, October 1, 199
Fund Balance, September 30, 1 gg 559923 -$ 55928
E- 3
M NRCE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS
COMBINING A NCE SHEET
ALL DEBT SERVICE FUNDS
SEPTEMBER 30, 1999
1993 1993 Sales Tax
Refunding Refunding Revenue
Improvement Improvement Refunding
Bonds-1983 and ,-1939 ends
ASSETS
Assets:
Restricted.Assets:
Cush and Cash Equivalents 200, 77 3039 37 11.-
Interest Receivable ;
Total Assets 200 )3 $ ' 233
LIABILITIES AND FUND E�QUITY
Liabilities:
Payable from Restricted Assets:
Accrued Interest Payable $ $ 33'07
Fund Equity:
�.� � � Ogm
Reserved for Debt Service 2�11 �, 77 ' 39�
� � ��-7
Total Liabilities and
,Fund Equity 200 577 39 0 28 r 11
F-1
Clerk's
'NoteRevenue
Total
. — ,.a m.
$ $ 6 $40,
120 56%989,
� 1,95
(7 , 07) (4,8 2,158)
15 4,1 , 56
, (66 ,902)
1.
$ 76 629
M95
mm . - -
M .NROE COUNTY, FLORIDA -BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
ALL DEBT SERVICE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
1993 Refunding Improvement Bonds -1993
Variance
Favorable
ud et Dual ` Unfavorable
Revenues:
Intergovernmental 223,250 -- (223,250)
Investment Income 1000 15,521 1,91,
15,321 (`221,�I29 Total Revenues 2I ,250..., mm_... _... . .-_._. _a..
Expenditures:
Debt Service:
Principal Retirement 200,000 200,000 -®
Interest 9, 00 9,500 --
Fiscal Charges 360,837 1,9C 3 ,929
... , , . .. .. ...�........... . �w_mm_ .. .�..._. .
Total Expenditures ` 5176,33 ' 211,408 364,929'
Excess of Revenues Over/
(Under) Expenditures .� 339,0�7) .�("�94,557) 0,
.,
Other Financing Sources/(Uses):
Reserve for Contingencies (50,000) -- 50,000
Operating Transfers from Other Funds -- - -�
Total Other Financing Sources/(Uses) _ _ _.,. � & . ........ . ��.� .._.... .. m „,�,
Excess of Revenues and Other Sources Over/
(Under) Expenditures and Other Uses (388,087) (194,587) 193,500
Fund Balance, October 1j,1998 395,164 —
Fund Balance, September 30, 1 7 077' 200 577 193 500
F-5
13 Rafurrrcflng lrrrperqrr�rrrarti�t 13o�ds -I alga Tax Revenuo,& ... ..q j.,�, .. ,.
Variance Variance
Favorable Favorable
_.... u at ..: .. aeal ....__fa' Y_or..-_ba , � ' M Actual (Unfavorable)..
.. ....
75,000 675,000 ®a �®
10p 0 13, 3'003 10 ', 23�, 65 (76p015
m-�.,...�.�............. . � .u-�.romv.m....... ........r+m ,m....w.vmv'. ... „n...«mw,......,.,...o,..ww.,wv,wmm.v...v....
_.. ._.. 00076,01
665 000 688,06 3 � 100,
......... ............. ,.......... ..a .,....,,.m.m.,....,. mron„gro.. .wx. .am .. ....,..nMm..,„„W.p...I
400,000 400,000 3,630,000 3,630,000
268,470 260,270 6,200 972,300 972,300.
72,260' 0, 26r 00 2,490 �
740, 50 '662,322 76,4 6 4,702,3 01 4,604,790 9,7,StO,
6 . _ , v� ... 41 4,60 ,3� (4,560„605) 114
(100„000) 100,000 (203,700) — 203,700
4,706,000 4,056,000 661!
00,000 . ,,.4,50 ,300 4,05�5,000 w.. , 4�47, +
(155,750) 25,741 181,491 (100,000) (525,805) (425,805)
513 2 3 513,298 78; 41 378,041
575 �.._. m 1 1� _ 276 041fi 4 ,.._ (42 ,60
.,. _m _. . _.. 0 ..
MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES -BUDGET AND ACTUAL
ALL DEBT SERVICE FUNDS CONTINUE
FOR THE FISCAL YEAR ENDED SEP'TEMB R 30, 1999
CIO rIAP Twe !!�te _ _.._ .
Variance
Favorable
D et Actual Un avorable
Revenues;
Intergovernmental -�
Investment Income --
3,12 ,
Total Revenues _® „12I ,120`
Expenditures:
Debt Service:
Principal Retirement 50,000 50,000
Interest 47,558 21P,18526,373
Fiscal Charges �, 2.; ,�
Total Expenditures If2000 T6,62 26A3T3.
Excess of Revenues Over/
(Under) Expenditures 11 7�.T9,50 :'. .. 29,493
Cher Financing Sources/(Uses).
Reserve for Contingencies - --
Operating Transfers from Other Funds 10100 10'1,26 1, SS
Total Other Financing Sources/(Uses) t0011000 101,256 KK26
Excess of Revenues and Other Sources Over/
(Antler) Expenditures and Other loses (2,000) 28,749 30,749
Fund Balance, October 1, 1996 5�659
Fund Balance, September 30, 1999 $ 6 8�94, 37
F-7
Total
Variance
Favorable
A�Irtml_. . . _ . . .... .._
96,250 675,000 (223,2 :0
125,,000°
; .02 1250 w 731 t969 2 1! "t
,250,000 4,2 0,000
1,297,828 ,263, 55 34057
53,559
.. 37
.. ,121,3 '7 5,564,147 567240
� ) .
,5,09� ��137 4,622,1f56
(353,700) -- 353,700
4 60 ,0 4„1 �2 5 .(649 7
52 0 4,156,25 29if
._.uu.w.. .........oR _..dm,..i. �......�..m-w,w,..+_-.,. ..-.... ..W—.«..mow.«,..._.....,
45,537) (665,902) (20,065)
1,295,397 1295p39
9,,5 $ C29 495 $ . 2 065
1--8
THIS PAGE INTENTIONALLY LEFT BLANK
MONROE COUNTY, FLORIDA®BOARD OF COUNTY COMMISSIONERS
COMBINING BALANCE SHEET
ALL CAPITAL PROJECT FUNDS
SEPTEM'BER 30, 1999
Sales Tax
One Cent Bond Clem.®s
Infrastructure Capital Revenue
Surtax Improvements Note Total
_. .� _ ._ ... ....._. .. ....,mm w..
ASSETS
Cash and Cash Equivalents $ 27,711,039 $ 18315,136 $ 359,792 $ 29,365,967
Accounts Receivable 10,448 — 10,448
Due from Other Funds 1,166,176 197,746 1,33,922
from Other Governmental Knits 1,566,1�96 — 1,556,996
� .,. _ .. M� ........_... ...m.............,.,.�. �.., � o,.,_,.........
Total Assets .-_ 3 761. 11 , w36,.. _ 7518 . gym 1§435w
LIABILITIES AND FIND EQUITY
Liabilitllesa
Accounts Payable 605,811 66,066 691,697
Retainage Payable 310,051 ®® 10,051
Due to Other Funds 879,925 679,925
Accrued Comp.Absences Payable 1,362 1,362
Accrued Wages and Benefits Payable 18,229 16,229
Deposits in Escrow 6 6 5 67
Taal Liabilities 1,824,253 86,086 1,91 ,339
Fund Equity:
Fund Balances
Reserved for Encumbrances 38,512 -« 5,009 43,521
Fund Balances, Unreserved 28,580,996 1,31:5,136 466,443 30,3 2„575
x �+p
.. ... ....... ....m _....._... .,.... 2 __30p406,09 µ
Total Fund Equity 26, 19,506� 1.,315,136� 471, m„ .
Total Liabilities and Fund Equity $__30 443 761 $ 1315136 $ 557L53 $_ a 2,316�,i ;.
®1
MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
ALL CAPITAL PROJECT FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Sales Tax
One Cent Bond Clerk's
Infrastructure Capital Revenue
Surtax Improvements Note Total
.......................
Revenues:
Taxes $ 12,996,907 $ $ 12,996,907
Charges for Services — — 60,000 60,000
Investment Income 1,366,496 50,495 12,386 1,429,377
Miscellaneous 6........................
Total Revenues. 1 0378,419 50,495 72 386 14,501,300
Expenditures:
Capital Outlay:
General Government 1,948,691 1,948,691
Public Safety 131,259 131,259
Transportation mm 7
Human Services 73,468 73,468
Culture and Recreation 1,989,114 1,989,114
Court Related 429,446 429,446
.............-
Total Expenditures 4,143,439 429,446 4,572,885
....................
Excess of Revenues Over/
(Under) Expenditures 012��.r980 50,495 (357,060) 9,926,41
Other Financing Sources/(Uses):
Operating Transfers from Other Funds 1,477,309 87,000 1,564,309
Operating Transfers to Other Funds (8,890,802) (1,256) (8,892,058)
Debt Proceeds 450,000 450,000
................ ......-.............
Total Other Financing Sourcest(Uses).............. 3) 535,.7....44 (6,877,7491
........
Excess of Revenues and Other Sources
Over/(Under) Expenditures and
Other Uses 2,821,487 50,495 178,684 3,050,666
Fund Balance, October 1, 1998 1,264,641 292,768 27,355,430
ry
Fund Balance, September 30, 1999 $ 1315 136 $ 4 $ 30406096
..........
.........................................................
G-2
MONROE COUNTY, FLORIDA-,BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL -ALL CAPITAL PROJECT FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Capital Projects,
One
ve Favorable
Actual Ui��fav��bte
Revenues:
Taxes 8,800,000 $ 12,996,907 $ 4,196,907
Charges for Services — — 16-
Investment Income 500,000 1,366,496 866,496
Miscellaneous mm. 5101t, 5,016
Total Revenues 91,300,000 A37 IiII9 5,076,41q
Expenditures:
Capital Outlay:
General Government 9,511, 1,948,691 7,562,898
.............
Public Safety:
Sheriff Facility Projects 1,629
Fire Facility Projects 895,000 , 129,630 165,370
j370
Total Public Safety 0629 .............
Transportation:
Construction Management 344,471 203 344,268
Canal Cleanup 7,000 104 6,296
Total Transportation 351,471 907 350,564
Human Services 10-2,330 73,468 28,862
Culture and Recreation �,692,86_5 "L89_"li, 3,703,771
. ..........
Court Related —
Total Expenditures 16,55�4,904 4,143,439 12,411,465
Excess Revenues Over/
(Under) Expenditures 10,234,980 7 8"66�4
Other Financing Sources/(Uses):
Reserve for Contingencies (2,498,848) — 2,498,848
Operating Transfers from Other Funds 1,003,874 1,477,309 473,435
Operating Transfers to Other Funds (9,701,370) (8,890,802) 810,568
Debt Proceeds
Total Other Financing Sources/(Uses)
.......... slit _ _JT ,. w Z!p
Excess of Revenues and Other Sources Over/
(Under) Expenditures Other Uses (18,451,248) 2,821,487 21,272,735
Fund Balance, October 1, 1998 25,798,021 25,798.0,21
Fund Balance, September 30, 1999 $ITmm 7346773 $ 28 619 508
G-3
Capital Projects, Capital Projects
Sales Tax Bond CapItal lailprovernents m Clerk's Revenue Note
Narlanice Variance
Favorable Favorable
Budget Actual unfavorable) Bard _ � Actual _..._�..._ gnfavorabsle�
®® 60,000 60,000 ®-
50,495 50,495 — 12,386 12,386
...... , ..................�...
-� 50,495 50,495 60,000 22P336 12 3
.. ....w �_� ...���.� . ..�,.........��'....................�...._...
1,080,000 1,060,000 W6
�...�0._ .� .. ...............N..........,,,_..�..��.,..w..........�... _ ....._.........� ��6 � (�.
_ ................_,.._.. ............
_ .... ..w . _..... .. ..w.. �� _._ . .... ...
_. .... ....................
....ro..._. . _,. .... �. ,. _ .... . � .
,. �. �, .. ...
...........................m.............
��. . . � ._. �� A..mm. ,.�t 69a6i _ ,4:46 45� 4
�W ,00 ,0m8..,..9429,446� �,..�....,.�.�......,,�....�465,643
.. . .... __ ._. . .�..��....
50,495 � 1,1M30, 5 g __._. , q) ,..._. ._. 476,029
(120,000) 120,000
®o — 7,000 ,000
u
mm (1,256) (1,256)
449 46� 450,000 5
m..war „«..�,...�...w.„.„.....,w. ..,�,..„.„.„..,P«, ...................u.....-r .� .,.�. .�w..w,.�,�.....m....a.n.�,.. ......,...,,..w.,..� „w ..
535,089 535,744 � 65
(1,200,000) 50,495 1,250,495 (300,000) 178,684 478,684
,264, 41 1,264„ 41 292,768 292, 69
...
(Continued)
MO ROE COUNTY, FLORIDA .BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL -ALL CAPITAL PROJECT FUNDS - CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Total
Variance,
Favorable
Bud Actual (Unfavorable)
Revenues:
Taxes $ 8,800,000 $ 12,996,907 $ 4,196,907
Charges for Services 60,000 60,000
Investment Income 500,000 1,429,377 9 9,377
Miscellaneous 5
Total Revenues 9,360,000 1 5,141"=0
Expenditures:
Capital Outlay:
General Government 9,511,569 m91 ,56206L_
Public Safety:
Sheriff Facility Projects 1,081,629 1,629 1,080,,000
Fire Facility Projects 895,000 129,630 7'65,370
Total Public Safety
Transportation-,
Construction Management 344,471 203 344,268
Canal Cleanup 7,000 704, 6,,296
Total Transportation 351,471 ROT 350,564
Human Services 102,330 —7�3_,_46_8 —"-28,86--2-
Culture and Recreation 5,692,885 1,989,114 3,703,771
Court Related 895,089 4_24_,4 F6 465,643
Total Expenditures 18,529,993 4i572,885 13,957,10
. .
8
........
Excess of Revenues Over/
(Under) Expenditures (%169,993) 9,928�4115 19,098,408,
Other Financing Sourcesit(Uses):
Reserve for Contingencies (2,618,848) 2,618,848
Operating Transfers from Other Funds 1,090,874 1,564,P09 4,73,435
Operating Transfers to Other Funds (9,702,626) (8,892,058) 810,558
Debt Proceeds, 449,3,45 450,000, 655
Total Other Financing Sources/(Uses) 6,L7ZJ421 O .
Excess of Revenues and Other Sources Oved
(Under) Expenditures and Other Uses (19,951,248) 3,050,666 23,001,914
Fund Balance, October 1, 1998 27.3 65�,430 27,365,430 . ............
Fund Balance, September 30, 1999 $: 7P404 1 2 $ 1,23,001,914
$
G-5
I ROE COUNTY, FLORIDA - BOARD OF COUNTYCOMMISSIONERS
COMBINING BALANCE SHEET
ALL ENTERPRISE FUNDS
sEPTEMBER 30, 1999
Municipal Svc Card
District Sound Marathon
Waste I3rldge �wI ertt
ASSETS ,,,,
Current Assets:
Cash and Cash Equivalents 5,471,618 $ 6,247,838 1,007,533
AccountsReceivable:
Delinquent Waste 'Collection Fees 736,935 -- --
I° ence for Uncollecttihle
Waste Collection Fees (685,989) --
ther 444,025 18,359
Allowance for Other Uncollectl5le (52,678) --
Due from Other Funds 1 160„402 1,034 107.587
Due from Other Governmental l Units 8,633,9�66 123,
Tolat Current Assets L4„708,2 9 6, 48,87'2 1,25 ",123
Restricted Assets:
Cash and Cash Equivalents 3,80,63
Property, Plant and Equipment
(Met of Accumulated Deprecietlon) 7$'348,1231 4,41.4,791 4,933,085
Other Assets-
Deferred Charges (Net) 01,185
Total Assets 5 26,058,335 $ 10 663 663 S 636729
III-1
as
of Total
76,491 13,2 5,480
736,93
(685,969)
241,239 703,623
(52,678)
1,015,147 1,284,170
1,4 ,990 10,162.6 0
6,144,530
7, , 8 6 �24a, 72976
1,15
� ..... 13111 $ a6 172
H-2 (Continued)
MONROE COUNTY, FLORIDA ® BOARD OF COUNTY COMMISSIONERS
COMBINING BALANCE SHEET-CONTINUED
ALL ENTERPRISE FUNDS
SEPTEMBER 30, 1999
Municipal Svc Card
District Sound Marathon
Waste
........ ......... ......-........... ..........
LIABILITIES AND FUND EQUITY
Current Liabilities-
Accounts Payable $ 5,269,014 $ 2,162 113,856
Retainage Payable 28,059
Claims and Judgements Payable 216,608 -
Due to Other Funds 392,888 76,000 42,507
Due to Other Governmental Units 1,574 847 5,582
Accrued Comp, Absences Payable 21,844 6,837 791
Accrued Wages and Benefits Payable 43,574 19,226 10,758
Deposits in Escrow 57,377 - 6,306
Deferred Revenues 679,819 -
Capital Leases Payable 175,252 ma
Other Current Liabilities 18
Total Current Liabilities 6,,857,968 105.072 207,861
-.1............. .............
Current Liabilities Payable from Restricted Assets:
Accrued Interest Payable 246,644
Revenue Bonds Payable 405,000
Landfill Closure/Post Closure Costs 323,492
Due to Other Funds 150,000
Total Current Liabilities Payable from Restricted Assets
Long-Term Liabilities;
Accrued Comp.Absences Payable 121,108 27,490 24,100
Capital Leases Payable 1,303,331 -
Revenue Bonds Payable 7,020,000
...........
Total Long-Term Liabilities 8,44,4,439 27,490 24,,100
...................................
Total Liabilities 16,4�27,543 134562 2 31 961
Fund Equity:
Contributed Capital 3,320,,M 2,514,741 4,256,063
Retained Earnings:
Reserved for Revenue Bond Retirement 1,765,674 -
Unreserved 4,544�170 xQ1 6,360 1,748,705
...........- _"k -
Total Retained Earnings 8016,360 174,8705
.................,........... .......
Total Fund Equity 9,630,792 10,531,101 6,
..........-
Total Liabilities and Fund Equity 260,58335 $ 1106 6[ :!q
.............................
®3
Key West
Total
654,766 $ 6,039,7.98
14 , 08 173,967
216,60
107,622 1
164,412 , 172,415
29,47
35,678 109,236
12,567 76,20
63,057 742,876
175,252
1.,1 ,039 8,356,940
.� 246,W
405,000
323,49
1 �000
1�12,5,16
113,772 6,470
1,303,331
,020,000
113,77 8109„801
1 299p81'1 ..,..............
18,091,877
6,9311,610 17,023,362
— 1,75,67
4,982,684 19,291,919
4,982,E 21,057,593
11,914,2 _38,080,955
$ 13p $ ... —
MONROE COUNTY, FLORIDA -BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES, EXPENSES AND
CHANGES IN FUND EQUITY
ALL ENTERPRISE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Municipal Svc Card
District Sound Marathon
Waste Sri A
Operating Revenues:
Franchise Fees $ 203,022 $ — $
Tolls — 1,172,130 —
Charges for Services 12,788, ,814 1,200 443,212
Fines and Forfeitures — -® —
Miscellaneous 22,001 258 1.7,67
..............
Total Operating Revenues 13,013,837 1,173,588 Aii,979
Operating Expenses:
Personal Services 980,584 420,539 219,209
Operations 40,416,987 101,904 1,637,927
Landfill Closure and Post Closure 672,285
Depreciation and Amortization 662,945 169,312 130,559
............
Total ..................
Operating Expenses 42,952,801 691,755. 1,987,695
.. .
Operating Income (Loss) 29,936,964) 481'833 2,716
Non-Operating Revenues (Expenses):
Operating Grants 26,045,403 — 1,066,130
Investment Income 510,767 290,397 60,898
Interest Expenses and Fiscal Charges (593,078) —
Loss on Disposition of Assets
Total Non-Operating Revenues(Expenses) 25,961,786 m 290,397 , 1,008,296
Income (Loss) Before Operating Transfers 3 77176 M 772,230
Operating Transfers:
Operating Transfers from Other Funds 4,458,423 gam, ,387
Operating Transfers to Other Funds ............ 2 2 8) I 2)
_Q!A?. 2M on -................
)Total Operating Transfers 6100q
Net Income (Loss) (771,043) 696,230 (725,945)
Fund Equity-October 1, 1998 10,393,773 9,834,871 6,708,277
22,436
..........
Contributed Capital
Fund Equity-September 30, 1999 $ 9 630 7m.
92 10531101 $ 6004768
H-5
Key West
G Total
�. 03,02
1,172,13
2,482,206 1 ,715,432
4,782 o 4y,782
2,493,145_ 17,125, ..'
986,657 2,606,989
2,106,986 44,263,804
672,285 ta
100,505 1, 83�321
3,194,148 48,826,399
702,i23 27,813,856
171,864 1,033,926
(593,078)
__112qID381,
874,17 _ 28,134,666„
1° 3�1 C3 6„1
,..mmm.,......_ .m ... . ..................,.
947,156 5,49 ,966
.J3�3,532
603r,64 3, ,2
n .........._......,......... . ... �. __ ...
776,80 (23, 50)
,4 ,691 36,401,612
1,672#795 1,703,293,
.
11 w . um55
14 2.�m. 3 0...._ ..
MONROE COUNTY, FLORIDA® BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF CASH FLOWS
ALL ENTERPRISE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
Municipal Svc' Card
District Sound Marathon
Waste Briftt
Cash flows from operating activities:
Cash received for services $ 12,893,939 $ 1,172,520 $ 490,818
bash payments to suppRers for goods and services (37,588,702) (43,500) (1,600,491)
Cash payments to employees for services (978,480) (412,995) (218,787)
Other operating revenue 22,001 1:)
258 1,767
Net cash provided (used) by operating
activities
Cash flows from non capital financing activities:
Operating grants received 18,284,377 741,867
Operating transfers from other funds 4,458,423 25,332
Operating transfers to other funds 4
Net cash provided (used) by noncapital
financing activities 21,,490,512 $26,794
Cash flows from capital and related financing
activities:
Proceeds from capital grants 11,240
Acquisition and construction of capital assets (53,798) (46,553)
Principal paid on capital debt (540,071)
interest paid on capital debt
Net cash (used) by capital and
related financing activities .......CKV 3
Cash flows from investing activities,
Investment Income 510 290Y197 60,898
Net cash provided by investing activities 61 0E787 290,397 60,898
Net increase (decrease) in cash and
cash equivalents (4,,848,160) 930,680 (774,,314)
Cash and cash equivalents at beginning of year 14,120,416 5,317,158
... ..............
Cash and cash equivalents at end of year .mow6 247838 $ 10154, 64
H-7
Key West
� Ir rt Total
35,461 16,392,738
(1,825,670) ,0 ,3 3)
(1,014,100) (2,62 ,362)
10,939 ,955 .�
.,,.. , �
659,283 19,685,527
868,859 5,352,61
........... 3, 2 1 12,225 p
... 1,184,610 23,126,916...
1,487,880 1,499,120
(2,046,670) 12,147,021)
(540,071)
, c2q
171864
171,864 1,033,926
(195,68 ) (4,667,480)
2,971,548 24,237,490
(Continued)
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF CASH FLOWS
ALL ENTERPRISE FUNDS -CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
RECONCILIATION OF OPERATING INCOME (LOSS) TO
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES
Municipal Svc Card
District Sound Marathon
Waste Brid
Operating income (loss) $ J?91938'!��) .,4$1,833
. .........
Adjustments to reconcile operating
income to net cash provided (used)
by operating activities:
Depreciation and amortization 882,945 169,312 130,559
Change in assets and liabilities:
Decrease/(Increase) in:
Accounts receivable (603) — 47,606
Due from other funds (113,,076) (810) —
Due from other governmental units 4,732 —
(Decrease)lIncrease in,
Accounts payable 3,158,248 (17,116) 38,225
Retainage payable — 28,059
Claims and judgements payable (5,336) — —
Due to other funds 495,562 76,000
Due to other governmental units (86,057) (480) '(28,850)
Accrued compensated absences 21,844 6,838 791
Accrued wages and benefits payable (19,740) 706 (369)
Deposits in escrow 11,050
Other current liabilities 18 2
Landfill closure/post closure costs
Total adjustments 4,287,722 234,450 216,023
..........
Net cash provided (used) by operating
activities 2q,L651 1�4? $ 7 6.tg8 6 93_____L _ J
................................ .. ...............
SUPPLEMENTAL SCHEDULE OF NON-CASH FINANCING,
CAPITAL AND INVESTING ACTIVITIES
Contributed fixed assets $ 8,062 1
Loss on disposition of fixed assets 118,732
H-9
16
Keay West
_� . ....
$ ... 701,E 0 $ 31 700 &
100,505 1,283,321
68,216 115,219
(713,055) (826,941)
(2,26) 2,526
136,352 3,315,709
(86,318) f 56,259)
( ,336)
0,337 651,899
148,916 33,529
(17,306) 12,167
(10,137) (29,540)
300 11,350
2,029 2,049
993 70 27 255�0
29',1 IX 37,263
$ $ 12 ,06
-1
MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL
MUNICIPAL SERVICES DISTRICT-WASTE
ENTERPRISE FUND
FOR THE YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
Operating Expenditures:
Administration 439,082 416,823 $ 22,259
Hurricane Georges 28,042,576 27,104,925 937,651
Tropical Storm Mitch 2,789,596 2,446,573 343,023
Hazardous Waste 215,262 107,178 108,084
Recycling Education 73,360 54,964 18,396
Franchise Operations 4,889,524 3,965,742 923,782
Facility Operations 10,000 8,870 1,130
Cudjoe Key Transfer Station 2,172,656 2,140,638 32,018
Cudjoe Key Landfill 252,571 252,429 142
Cudjoe Key Post Closure 74,341 29,931 44,410
Cudjoe Key Lined Post Closure 517,388 ®- 517,388,
Long Key Transfer Station 2,450,555 2,123,246 327,309
Long Key Landfill 1 307,967 228,164 79,803
Long Key Post Closure 123,363 7,237 116,126
Key Largo Transfer Station 2,310,054 2,027,492 282,562
Key Largo Landfill 205,391 154,525 50,866
Key Largo Post Closure 70,622 70,622
Pollution Control 557,896 445,388 1112,508
Recycling 475,119 371,885 103,234
Renewal and Replacement 1,880,425 - 1,860,425
Total Operating Expenditures 47,857,,748 41,886,0�10 5,971,738
....................
Non-Operating,Expenditures:
Operating Grants:
Recycling Grant 39,751 39,751
DEP Recycling Grant 127,034 85,113 41,921
Litter& Marine Debris Prevention Grant 26,316 25,482 834
Small Counties Recycling 50,000 33,500 16,500
Debt Service:
Principal Retirement 570,072 540,,0711 30,001
Interest Expenses and Fiscal Charges 603,706 593,078 10,628
Capital Outlay $3,198 218,394
Total Non-Operating Expenditures 1 1,370,793
Operating Transfers and Reserves:
Reserve for Contingencies 200,000 - 200,000
Operating Transfers to Other Funds 1,272,000 252,28819,7
Total Operating Transfers and Reserves 1,472,000;L 1,252,288 2 12
..............
Total Expenditures $ 51018 819 44,509 091 6 509 728
H-1 1
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL
CARD SOUND BRIDGE ENTERPRISE FUND
FOR THE YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
I � Actual (Unfavorable)
Operating Expenditures:
Card Sound Read &Toll Bridge 3,090„720 1 ,554 2,574,136
County Engineer 85,711 5„300 79,351
Card Sound Bridge 555,,438. �555w 3
Total Operating Expenditures _ . , ,�731, .w _.. w � 22�. �.,,. 3�209,425,
Non.-Operating Expenditures:
Capital Outlay 1 1,350
Operating Transfers and Deserves:
Reserve for Contingencies 10,7'81 -- 310,781
Operating Transfers to Other Funds 75,000 _., 75,,00 --
Total Operating Transfers and Reserves 34w71...
Total Expenditures 4 120 000 5 3521556
w
. H-12
MONROE COUNTY, FLORIDA -BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF EXPENDITURES -BUDGET AND ACTUAL
MARATHON AIRPORT ENTERPRISE FUND
FOR THE YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
et
-_.-Actual (Unfavorabl�j
Operafing Expenditures:
Operation & Maintenance 690,389 $ 652A'8_ $ 37,78"1
Non-Operating Expenditures:
Operating Grants:
Marathon FBO 45,839 - 45,839
Hurricane Georges 91,359 87,133 4,226
Airport Planning Studies
Airport Part 150 Noise Study 150,000 - 150,000
Taxiway 33,286 31,773 1,513
Taxiway Construction 1,314,085 685,326 628,759
Beacon &Tower Rehabilitation 50,000 11,131 38,869
Shade Hangars 136,653 - 136,653
Construction Service/Access Road 181,500 - 181,500
Environmental Mitigation 12,929 12,929 --
Taxiway Lighting 27,294 - 27,294
Planning Studies 11 116,000 113,861 2,139
Taxiway Lite Construction 244,767 228,649 16,118
Environmental Mitigation Construction 56,801 33,726 23,075
General Aviation Parking Apron 50,000 50,000
Capital Outlay 704,081 46,553 657 528,
Total Non-Operating Expenditures 3,214,634 1,2511,081 1,963,553
Operating Transfers and Reserves:
Reserve for Contingencies 55,376 55,376
Operating Transfers to Other Funds 285,000 2Q',912 2,088'
.................. ..........
Total Operating Transfers and Reserves 340 376 '82,912 $7,464
----------
Tot45 al Expenditures 429 ,®1 3
MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF EXPENDITURES- BUDGET AND ACTUAL
KEY WEST AIRPORT ENTERPRISE FUND
FOR THEY ENDED SEPTEMBER 30, 1999
Variance
Favorable
Operating Expenditures: 5 ,40,7'
8 2 '
172
Operation"& Maintenance 1"? 178
Non-Operating Expenditures:
Operating Grants:
Hurricane Georges 870,345 601,597 268,748
Airport Planning Studies 146,078 20,251 125,827
Parking Expansion 324,095 - 324,095
Commercial Apron Ph 1 130,365 17,256 113,109
General Aviation Apron Ph 1 64,255 8,499 55,756
Noise Buffer 76,829 76,829
Airport Master Plan/ALP 7,110 - 7,110
Part 150 Noise Study 4,427 118 4,309
East Martello Environmental Enhancement 48,863 4,208 44,655
Overlay General Aviation Parking 239,896 - 239,896
Remote Auto Parking Lot 375,000 - 375,000
Expand Parking Lot 499,350 5,0112 494,338
Radar Design 50,006 - 50,000
Runway/Tax! Rehabilitation 185,485 74,554 110,931
Sewer Line Road 33,980 33,980
Environmental Mitigation 13,604 13,604
Airport Planning Studies 11 104,000 59,075 44,925
'Runway/Taxi Lit 7 , 7, 7 20,479
Environmental Mitigation Construction 26,524 7,910 18,614
Sewer Line Road Construction 38,359 580 37,779
Commercial Apron Construction 11 173,520 4,012 169,508
General Aviation Apron Construction 11 109,260 4,012 105,2148
Part 150 Implementation 175,000 175,000
Capital Outlay 5, lzl 1k 2,046,670 3,665,,340
_.J . ..........
Total Non-Operating Expenditures 9,886,531 3,359,035 6,527,,496
................
Operating Transfers and Reserves.
Reserve for Contingencies 178,069 - 178,069
Operating Transfers to Other,Funds 378,936 343,532
Total Operating Transfers and Reserves m, 557,005 213'A73-
...........I ....'�..............
Total Expenditures $ 12 397 271 $ 6 9,13................... ............
H-14
MONROE COUNTY, FLORIDA -BOARD OF COUNTY COMMISSIONERS
COMBINING BALANCE SHEET
ALL INTERNAL SERVICE FUNDS
SEPTEMBER 30, 1999
Worker's Group Risk
Compensation Insurance Management
Fund !nd Fiand
ASSETS
Current Assets:
Cash and Cash Equivalents $ 2,240,033 $ 4,893,691 $ 3,394,510
Accounts Receivable — 70,308 1
Due from Other Funds 548 84 —
Due from Other Governmental its 5,756, i8,460
Total Current Assets 2'0246,337 4,,962,543 3,394,511
Property, Plant and Equipment
(Net, Where Applicable,
of Accumulated Depreciation) 1584 5,251 17,2,46
............. ...............
..
Total Assets $ 2247921
$
...............
LIABILITIES AND FUND EQUITY'
Current Liabilities-
Accounts Payable $ 73,104 97,665 $ 15,836
Claims and Judgements Payable 902,840 2,266,936 1,477,190
Due to Other Funds — 1,095,135
Due to Other Governmental Units 38,580 18
Accrued Compensated Absences 4,448 2,892 1,371
Accrued Wages and Benefits Payable 5,904 6,200 7,220
Deferred Revenues 798,882
Other Current Liabilities 2,903 1,215
Total Current Liabilities 1,027,779 2,3,74,008 3,396,684
................
Long-Term Liabilities:
Accrued Compensated Absences 11,998 16,932 9,167'
Total Liabilities 1,039j77 2,391,840 3,405,851
............
Fund Equity:
Contributed Capital 621 3,334 73
Retained Earnings, Unreserved 1,207 523 2,592,620 5,833
Total Fund Equity 1,208,144 2,594,954
................. .....
Total Liabilities and Fund Equity $ 4 6 79 $----
4,111767
H-1 5
Fleet
Management
Fund Total
$ 535,028 $ 11,063,262
-- 70,309
233,937 234,569
AI emu.' ,588
'
804,337 11,427,728
2,201,262 2, U5,343
$.___.- ,9-o§ 99 $ 13A #A71
70,1
49 6,96
208 1,095, 43
106 38,704
6,431 15,142
39,180 58,504
798,882
5,160
fi 9915,439
.. «.�.......... ....................«.
46,413 ,510
.. mw,......,. ......w�,...r......�................
162,481 6,9999419
2,672,750 2,1676„778
V0a368 3,976
3118 61653,1
$ 3,005.599. $_..N.....1 53R0"7t
H-16
MONROE COUNTY, FLORIDA -BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES, EXPENSES AND
CHANGES IN FUND EQUITY
ALL INTERNAL SERVICE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Worker's Group Risk
Compensation Insurance Management
Fund Fund Fund
Operating Revenues:
Charges for Services $ 2,277,494 9,138,944 $ 1,251,811
Miscellaneous 203,285 417,007 1,222,146
Total Operating Revenues ?,480,779 9,1555,951 2 73 1�57
Operating Expenses:
Personal Services 137,236 "141,353 179,178
Operations 423,251 1,251,608 752,470
Depreciation 748 2,423 5,337
Asserted and Paid Claims 1,449,181 7,556,462 527,036
Total Operating Expenses 4. 2,010,,416 8,951,836 1,4",,021
Operating Income Loss) 470,363 604,116 1,009,936
Non-Operating Revenues (Expenses):
Operating Grants
Investment Income 84,432 194,777 116,965
Loss on Disposition of Assets —
........... ..................
Total Non-Operating Revenues (Expenses) M 83t721_ 194,777
Income (Loss) Before Operating Transfers $54,090, 70 $92 1,094,817
............
Operating Transfers:
Operating Transfers from Other Funds
Operating Transfers to Other Funds
Total Operating Transfers 3
.......... ........
Net Income (Loss) 554,090 798,892 182
Fund Equity-October 1, 1998 654,054 1,796,255 5,651
Contributed Capital
Fund Equity-September 30, 1999 $ 1,208,14, $ $ ..........
. ..................... 5�9
H-1 7
Fleet
Management
Fund irotal
1,969,763 $ 14,638,012
16,560 1,857,997
2 16,496,009
900,968 1,358,735
1,070,142 3,47,471
,77 1 290,295
9,532, 69
2.,252, 97 14,679,170
267,575 1,816,839
6,676 8,676
13,465 409,659
1 3
K01 ,
15§1 2,194,1238
213,867 213,867
. . 67 660,768
(39,694) 1,313,470
2,881,468 5,337,428
..... ., .�a....� .............
$ .....d 64311 $........... ,�,
...�_.......... ...... ................_..... _..�,,,....._._.
m1
MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF CASH FLOWS
ALL INTERNAL SERVICE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
INCREASE(DECREASE) IN CASH AND CASH EQUIVALENTS
Worker's Group Risk
Compensation Insurance Management,
Fund Fund Fund
Cash flows from operating activities:
Cash received for services 2,274,432 $ 9,410,487 $ 2,367,382
Cash payments to suppliers for goods
and services (1,973,666) (8,676,080) (1,193,428)
Cash payments to employees for services (135,255) (138,303) (178,204)
Other operating revenue 203,285 4.17 007 2,021,028
Net cash provided (used)by operating
activities 11,013,111, 3,016,778
.............
Cash flows from noncapital financing activities:
Operating grants received
Operating transfers from other funds
Operating transfers to other funds
Net cash provided(used) by non capital
financing activities
Cash flows from capital and related financing
activities:
Acquisition of fixed assets .................................
Cash flows from investing activities:
Investment income 84,432 194,777 116,965,
Net increase(decrease) in cash and
cash equivalents 453,228 1,207,888 1,997,423
Cash and cash equivalents at beginning of year _�_LT8 1,397,087
.�,�05_ 3,685�803
Cash and cash equivalents at end of year 2 2�40 033 $ . 4893691 3394,510................
H-1 9
Fleet
Management
gi Total
$ 1,923, 54 $ 15,975,355
(1, ¶3 ) (12,g2 ,5611
(905, 5) (1,356,858)
15� 5g 2,5 ,57g
4„354, 15
8,876 8,876
213,867 213,867
22%41,,) 15
(37,123) 3,621,416
535 _. _p .1125
, :...._ _. .. .
( nfiin u )
MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF CASH FLOWS
ALL INTERNAL SERVICE FUNDS ®CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
RECONCILIATION OF OPERATING INCOME (LOSS) TO
NET CASH PROVIDED(USED) BY OPERATING ACTIVITIES
Worker's Group Risk
Compensation Insurance Management
Fund Fund Fund
............
Operating income (loss) $ 470 363 $ 604A 15 $ 1,009,936
Adjustments to reconcile operating
income(loss)to net cash provided(used)
by operating activities:
Depreciation 748 2,423 5,337
Change in assets and liabilities:
Decrease/(Increase)In:
Accounts receivable 65 146,,630 20,436
Due from other funds (548) (84)
Due from other governmental units (2,579) 124,996
(Decrease)/Increase In:
Accounts payable 29,246 (1,962) (30,302)
Claims and judgements payable 70,912) 139,280 125,094
Due to other funds
Due to other governmental units 38,580 (9,746)
Accrued comp. absences payable 4,448 2,892 1,370
Accrued wages and benefits payable (2,467) 158 (396)
Deferred revenues — 798,882
Other current liabilities 1,032
Total adjustments 11?�1�q_q 7) 4�08,996 2,006,842
Net cash provided(used) by operating
activities 3 $
SUPPLEMENTAL SCHEDULE OF NON-CASH FINANCING
CAPITAL AND INVESTING ACTIVITIES
Contributed fixed assets 807 73
..........
Loss on disposition of fixed assets 705 32,084
H-21
Fleet
Management
Fund ...Total
$ 267,57 39
$ .......1, 6,6
281,787 290,295
1 167,482
(136,877) (137,509)
69,617 212, 34
36) (5,854)
93,462
(4,384) 1,090,751
( ) 28,809
6,431' 15,141
(10,559) (13,264)
798,882
53
223,705 2,537,97
224
nu � .. y
$ 6, 47. �, . •, 41,1
H-22
MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF EXPENDITURES -BUDGET AND ACTUAL
WORKER'S COMPENSATION INTERNAL SERVICE FUND
FOR THE YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
Actual f vqTbW)
Operabng Expenditures:
Admini.4trative 125,281 125,281 $ —
Operations 355,564 355,477 87
Claims 1,644,797 1,494,882 149,915
Safety& Loss Control 34,174 34,028 146
Catastrophic Claims 100,000 — 100,000
Asserted Claims 828,199 828,19�9
Total Operating Expenditures 3,088,015 2,009,668 1018 347
Operating Transfers and Reserves:
Reserve for Contingencies 15
------
..............
Total Expenditures 3 088 03 1078362
H-23
MONROE COUNTY, FLORIDA -BOARD OF COUNTY OMMI 1 E S
SCHEDULE OF EXPENDITURE -BUDGET AND ACTUAL
GROUP INSURANCE INTERNAL SERVICE FUND
FOR THE YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
d (Unfavorable)
Operating Expenditures:
Administration $ 179,733 $ 174,912 4,321
Operations 1,31 ,974 1,218,050 100,924
Group Insurance Claim , 2,491 7,556,452 576,039
Asserted Claims 2,81 , "4,747
Total Operating Expenditures 12,445, , 49g414 ,
Operating Transfers Reserves:
Reserve for Contingencies
Total Expenditures 125 3 9 33 _.�.. 949, 1
H-24
MONROE COUNTY, FLORIDA® BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF EXPENDITURES ® BUDGET AND ACTUAL
RISK MANAGEMENT INTERNAL SERVICE FUND
FOR THE YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
Actual SUnfavorable)
Operating Expenditures:
Administration 194,491 194,269 $ 222
Operations 710,100 708,021 2,079
Claims 809,476 516,281 293,195
Safety and Loss Control 41,236 40,113 1,1w.
23
Asserted Claims $00,000 —
.......... ..........
Total Operating Expenditures 2,555,303 '1,45§j684 1,096,619
.............. ......
Non-Operating Expenditures:
Capital Outlay 41 1685,
Operating Transfers and Reserves:
Reserve for Contingencies 123,147 123,147
Operating Transfers to Other Funds 1,094,635 798882
Total Operating Transfers and Reserves 2,0160664 1,094,635 922,029
Total Expenditures $_.__A§_jqA§2
H-25
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF EXPENDITURE - BUDGET AND ACTUAL
FLEET MANAGEMENT INTERNAL SERVICE FUND
FOR THE YEAR ENDED SEPTEMBER 3 , 1999
Variance
Favorable
Br idl �r ,. mActual ... Au f�vorabla
Operating Expenditures ��.
Public Works Garage 1,067,408 984,634 62,77
Fleet Management Services- Fuel 468,244 415,393 52,651
Operation 584,048 '569,380 14,665
Plantation Key Garage 578 578
Hurricane Georges 3J5 1,125 �aa 2,C25'
... w ...
Total Operating Expenditures .2,12 ,42 ' 1,11 � ..152W318,.
Non-Operating Expenditures:
Capital Outlay 258,526 220,479
Operating Transfers Reserves:
Reserve for Contingencies ..,... 65,4 5 . �_. _. 65,4 &
Total Expenditures � w51 267863.
M,. .�.....,.w - _ _ ��...� ......w�. ...,�.m_m�,..,..
H-2
THIS PAGE INTENTIONALLY LEFT BLANK
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING BALANCE SHEET
ALL'FIDUCIARY FUND
SEPTEMBER 30, 1999
EXPENDABLE TRUST
Law Court Drug
Enforcement Facility Abuse
Trust roes Tijisi T
:ASSETS
Cash and Cash Equivalents 3,1 , 536,400 1, 9
Due from Other Governmental Units � , , 1,185 264411
Total Assets $ 56 M 0,1 $ ...63
.. $ ��, � $ mm, 124390,
LIABILITIES AND FUND BALANCES
LiaWli'tieaw
Clue to Other Governmental Units $ 33 ,459 $ 2,456,
u.. :. , ,.
Fund Balance-
Reserved for Trust Fund Purposes 229,846 539,80 2d 791,932
.
Total Liabilities and Fund Balance
MONOE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
ALL EXPENDABLE TRUST FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Lair Court Drug
Enforcement Facility Abuse
° mxt Fees Tit Total
Charges for Services -- $ 43,023 $ 9,233 $ 52,256
Fines& Forfeitures 7629449 -- 782,449
Investment Income 43,320
Total Revenues : ., , 6 ,304 .. . : 10,048676,026
Expenditures:
Current:
Public Safety 1,048,622 1,048,622
Excess of RevenuesOver/
(tinder) Expenditures (246,94q) 66,304 10,046 (170,597)
Fund Balance, October 10 __... 6 796 _ . 471,502 502 .01 _: _ mm 62,52
A 1
Fund Balance,
September 30, 1 539„606 260 .. a. 91932..
w
I-
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE BUDGET AND ACTUAL
W ENFORCEMENT TRUST
EXPENDABLE TRUST
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
Brad et A to l (Un y kr� ._..
Revenues-
Fines rid Forfeitures 782,449 782,449
Investment Income 2, 1 ,224; � 15s�
Total Revenues 166 224
Expenditures,
Current:
Public Safety:
Law nfrcement 1,263,144 14,522
Excess of Revenues Over/
(dander) Expenditures (478,695) (248,949) 229,746
Balance, October 1,Fund9, 9 47 , 9 1998
Fund Balance, September 30, 1999 � 10 $�_ $ ,1
1-3
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
COURT FACILITY FEES
EXPENDABLE TRUST
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Variance
Favorable
Actual ual (Unfavorabl ..._
Revenues:
Charges for Services $ 40,000 $ 43,023 $ 3,023
Investment Income 1b, I 5,2'81 10,261
...... _ .. . ._w..,,...... .....
Total Revenues 66�,000 63 13�,� 04
d ..w�mm wHw o.....,,. n,.....w.. ............„.o....N ......,. ^.„..„ ....m, ...................... . .w....
Expenditures.-
Current:
Courtelated:
Court Facility 299,,076 -® 299,07
Excess of Revenues Over/
(Under) Expenditures (244,075) 68,304 312,379
Other Financing Sources/('flees);
Reserve for Contingencies
Excess of Revenues and Other Sources Over/
(tinder) Expenditures and Other Uses (286,800) 68,304 355,104
Fund Balance, October 1,'1996 47150 471502 �-
Fund Balance, September 30, 1999 164 702 39 0S 366104
1
MONROE COUNTY, FLO IDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
RUG ABUSE TRUST
EXP'ENDAEL TRUST
FORT E FISCAL YEAR ENDED SEPTEM ER 30, 1999
Variance
Favorable
Ltd Attaal 11r�faflrrcrale
Revenues:
Charges for Services 5,000 9;233 4,233
Investment Income
e
Total Revenues 61048. ..
Expenditures.
Current:
Human Services:
Drug AbuseTrust Fund 1,1750
50
Excess of Revenues Over/
(Under) Expenditures ( ,750) 10,045 16,798
Other Financing Sources/(Uses):
Resew f r.Oe�ntin encles �000 0
Ewa _. .. .
Excess of Revenues and Other Sources Over/
(Under Expenditures and Other Uses (7,750) 10,048 17,798
Fund Balance, October 1,199,8 2., 12, 2
Fund Balance, September 30, 1999 $ 4 02' _ ., 7,1
1®
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF GENERAL FIXED
ASSETS BY SOURCE
SEP'T"EMBER 3 , 1999
Totalr
GENERAL FIXED ASSETS,
Land 28,708,600
Buildings 81, 18,924
Equipment 28,116,227"
Construction In Progress ,216, 2.....
Total Genera! Fixed Assets
INVESTMENTS IN FIXED ASSETS:
General Fund Revenues:
County Funding 16,556,366
1966 Improvement Revenue Bonds 62,095
Federal Grants and Shared Revenues 924,242
State Grants and Shared Revenues 3,543,406
Donations 166,467'
General Obligation Bonds 2,46 ,016
Special Revenue Fund Revenues. 18,425,666
Donations 3,435,951
Capital Project Fund,
Special Revenue Bonds 1„228,00
1988 Improvement Revenue Bonds 1,433,012
1991 Sales Tax Revenue Bonds 1,953,990
Federal Grants and Shared Revenues 81,892,971.
State Grants and Shared Revenues 3,125,842
County Funding 46,600,51
Donations 422,555
Total Investment in General Fixed Assets _11, 123
J®1
MONROE COUNTY, FLORIDA-BOARD 6F COUNTY COMMISSIONERS
SCHEDULE OF GENERAL FIXED ASSETS
BY FUNCTION AND ACTIVITY
SEPT EMBER 30, 1999
Construction
Land Buildings uIRr In Progress Total_�ent
............ ........
General Government:
Legislative $ $ $ 272,136 272,136
Executive - -- 24,571 24,571
Financial and Administrative 439,179 1,090,304 4,420,512 5,949,995
Legal Counsel - -.0 72,016 72'016
Comprehensive Planning 9,462,763 1,912,451 287,804 11,663,018
Other General Government 4,554,088 13,998,,114 1,441,873 19,994,075
Total General Government 14,456,030 17,000,869 -.6,51tq[ 37,975,811
................
Public Safety:
Law Enforcement 359,962 1,778,865 - 2,138,827
Fire Control 519,135 3,765,421 7,625,511 11,91 O,067
Detention/Correction 4,858,904 44,483,552 740,763 50,083,219
Protective Inspections 14,808 369,720 384,528
Emergency&Disaster Relief Svcs 51,874 335,105 386,979
Ambulance and Rescue Svcs 13,215 1,736,786 1,750,001
Medical Examiner -- 18,168 18,168
Other Public Safety 1,7711�
.. ...........1111....... .................
67�
Total Public Safety §1, 31�001. 07J3 ,560.......
Physical Environment:
Garbage/Solid Waste -
Conservallion&Resource Mgmt 169,277 169,277
Other Physical Environment 3,740
f 4_0
.......... .........
Total Physical Environment 173,017 1,73,017
Transportation:
Road and Street Facilities - 21,147 3,434,639 3,455,786
Parking Facilities 799,963 -- - 799,963
Other Transportation Services - 44,302
Total Transportation 799,963 21,147 3„478,941 4,300,0511
Economic Environment.,
Employment Development - 17,704 17,704
Industry Development 369,000 94,773 463,773
Veteran's Services -- 33,184 33,184
........ .....
Total Economic Environment 369,000 145,661 51
J-2 (Coo-itinued)
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF GENERAL FIXED ASSETS
BY FUNCTION AND ACTIVITY®CONTINUED
SEPTEMBER 30, 1999
Construction
��_ La.nd._.�.._.._.. uildln �a ... __Equl Equipment In.....Progress� �..........��_..�tal
__w. .� _ .m _ n ._ _ ......
Human Services:
Hospitals — 34,510 47,557 ®® 62,067
Health 10,500 1,4 1,421 1,609, 22 3,051,443
Welfare 3,500 448,333 1,001,539 1„456,377
Other ®® a� 24,755I,�755
.............. ........ . ,.._.w....... ....�. mm... W ........_....... ...�.��.,,, .w....,. _....�... ...� ,.,
Total Human Services 19,000 1,014,269 2,633,373 4,61 ,6�42
Culture and Recreation:
Librarian 110,197 3,854,444 513,908 4,478,549
Para and Recreation 6,900,398 1,313,394 399,016 8,612,808
Special Recreation Facilities 300,152 232,263 — 532,41
Other Culture and Recreation 15,859 9,779, 904,962 930 6�010
Total Culture and Recreabon 7,,326„606 5,409,8 0 1,617,E ` 14,5 .,372
Court Related:
General Administration 376,192 7 ,1
Circuit Court-Criminal 261,613 261,613
Circuit Court-Civil 3,029 3,029
Circuit Court-Civil 1,960 1,980
Circuit Court-Juvenile 43,000 43,000
General Operations 6,965,024 1,637,691 8,602,715
County Court-Criminal — 137,455 -® 17?4 5
County Court-Civil -® 3,509 3,509
County Court-Traffic " _ ._.. _ _ .. ,1 �_.. .. .. mm .m� . 111
44
Total Court Related �- 6965024 024 2,470,613 9,435,637
_ . _ ... �. ..... ��_,. .w _.... .,
... . ..........,��.,�...�°._.. �.�� p. �.:�,.��..,.,,,��...._�.. .o..... ._� ............ .................._.. �,
Construction in Progress . _„_... .. ..,._., 3,216,372 3,216,372
µ
Total $ A$708 600, $ 81418 $. 28 w -,1,16,227� $ 16 372 $__1. 1 460 123
d,
J-3
ONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS
BY FUNCTION AND ACTIVITY,
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
October 1, Tramillers September 30
1999 Additions Deductions 1'n O!bt 1999
General Government:
...� . ..�� � � _.._ _...__ ®,_..__- - � �„ .w�, .... .�,m�
Legislative $ 330,316 $ 5,366 $ $ 12,664 $ 76,432 $ 272,136
Executive 37,159 3,267 15,875 24,571
Financial&Administration 4,542,061 261,863 73,366 1,770,126 570,687 5,949, 95
Legal Counsel 74,050 2,790 - 4,624 72,01
Compreherisive Planrift 2,068,061 9,581,167 10,369 43,711 19,552 11,603,01
1 157,17 11063 21,059 19,9 ,075 29 1 1
Other General Government 2A492& - _.. _ w...M ...w......m _..._.... m..__W_.
.�,622 ,94,8002,303,3307, 75',13�11
Total Oenera8 O�sv�arrrr�ent 27,544,066 10,031,622 94„60'
, n.��...�. 0 1,606N429
Public Safely:
Law Enforcement 1,761,837 376,990 - - 2,138,827
Fire Control 11,766,247 434,919 721-,272 697,199 287,026 11,910,067
Detention/Correction 49,373,266 210,044 499,667 50, 3,219
Protective Inspections 226,610 156, 22 15,185 20,160 5,499 384,528
Ernei envy &Disaster Relief Svcs 426„455 33,769 4,430 31,508 1001,323 386,979
Ambulance&Rescue Services 2,121,668 193,410 120,300 268,142 '712,919 1 J50,001
Medical Examiner 33„216 15,046 - - 16,16
Other Public Safety 1,7,7 ... ... n....._..........Total Public Safety 65,731,092 1,407,564 876,235 1.516,916 1,106,767 66,673,56
Physical Environment:
Garbage/Solid"Waste 115„674 6®062 - 123,736 -
Conservation&Res6urce U gmt 115,507 45,117 23,337 19,664 169,277
Other Physical Environment 4,930 3;740. - ...N 4,930 3740,
-Total Physicai Environment 236,111 66,919 28,337 148,350 173,017
Transportation:
Road and Street Facilities 3,394,553 120,819 021 2„093 57,558 3,455,786
Paving Facilities 799,963 - 799,963
Other Transportation Services mm 44,30 mm 44,
Total Transportation: 4,194,516 165,121 4121 9,0,93 $7558 4„30�0,051
Economic Environment:
Employment Development 17„7 - - 17,704
Industry Development 507,397 6„521 54,019 2, 32 1, 56 463,77'3
Veteran's Services 25,695 7,629 1,516 1,624 33,184
Other Economic Environment 2 932 - �11 -� 2,93'2 .,
. ...........�. � �a � � � _�,,.,.. .�_....._._. ..�.�.�...�........
Total Economic Environment 5§1 926 16,1505 $5,535 1932 5, 14 514,661
J (Continued)
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS
BY FUNCTION AND ACTIVITY-CONTINUED
FORT FISCAL YEAR ENDED SEPTEMBER 30,1999
October 1, Transfers September 30
1998 Additions Deductions In' OiA 1999
...............
Human Services:
Hospitals 158,243 - - - 76,176 82,067
Health 2,797,168 569,751 273,447 70,733 112,762 3,051,443
Welfare 1,449„505 18,402 23,160 71,185 57,555 1,458,377
Other 27,839 U84 24,755
Total Human Services 4,432,755 588,153 296,607 141,918 249,577 4,616,642
................... ------ ........... ..........
Culture and Recreation:
Llbrades 4,422,699 49,057 - 150,676 143,883 4,478,549
Parks and Recreation 8,365,457 255,325 4,434, 175,132 178,672 8,612,808
Special Recreadon Facilities 532,415 - - - - 532,415
Other Culture and Recreation 917,819 7,559 930,600
.................................. .........
Total Culture and Recreation ,14,238,390 311,941 4434 331,030 322,555 14,554,372
............. ....... .............................. ................ ...........................
Court Related:
General Administration 418,175 24,133 61,493 22,922 27,545 376,192
Circuit Court-Criminal 218,962 23,401 4,390 39,199 15,559 261,613
Circuit Court-Civil 3,029 - - 3,029
Circuit Court-Family - 1,980 1,980
Circuit Court-Juveniie 30,990 4,226 - 8,,484 700 43,000
General Operations 9,270,961 274,456 283,343 400,097 1,659,456 8,602,716
Counl�y Court-Cdminal 132,748 4,869 696 534 - 137,455
County Court-Civil 2,945 - - 564 3,509
County Court-Traffic 3,190; 2,954 6,144
..........._.-..............
Total Court Related 10,077,,810 336,255 349,922 474,754 11,103,260 9,435,637
... ...............................
Construction in Progress 1,337,0401 2,619,162 739*830 3,216,372
Total $ 128,348,730 5.132,U1 $==3S&!jj $ I�L $= $ 141,460,123
j-5
MONK OE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF CHANGES IN GENERAL LONG-TERM DEBT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1999
Balance Balance
October 1, September 30,
1998 Additions Retirements
General Long-Term Debt Payable:
Revenue Bonds Payable-
Refunding Improvement
Bonds-Series 1993 (83) $ 200,000 200,000
Refunding Improvement
Bonds- Series 1993 (88) 5,590,000 400,000 5,190,600
Sales Tax Bonds -
Series 1991 7,100,000 3,450,000 3,650,000
Sales Tax Refunding
Bonds- Series 1998 �"p 180000 1,25000
Total Revenue Bonds Payable 30,395M0 4,230,000 26,111165,000
Florida Local Government
Finance Cornmiseton Loan 450,000 460,000 850,0!00
Accrued Compensated Absences 1,780,740 143,259 1,923,999
4
Total General Long-Term
Debt Payable $ 0100 S 28,938999
..........
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KEMP GREEN, P.A.
Cortifted Public Accountants
1438 KENNEDY DRIVE
P.-O. BOX 1529
KEY WEST, FLORIDA 1-1529 MEMBER OF AMERICAN INSTITUTE
WK ° KEMP, C.P.X ( 5) 2 4-25 1 AND FL.ORIDA INSTITUTE of
ARVA E. GREEN, C.P.A. FAX ( 5) 29 7"70 CERTIFIED PUBLIC ACCOUNTANTS
REPORT ON COMPLIANCE AND 0 INTERNAL Q0NTRQL OVER FINANCIAL REPORTING BASED ON
AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT
AUDITING STANDARDS
Clerk Ex Officio
Board of County Commissioners
Monroe County, Florida
e have audited e financial statement's of the Board of County Commissioners
of Monroe County, Florida (the "Board") for the year ended September 30„ 19W
and have issued our report thereon dated March 10, 2000. We conducted our
audit in accordance with generally accepted auditing standards and the
standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States.
Com l i ante
p
As part of obtaining reasonable assurance about whether theBoard's financial
statements are freeof material misstatement, performed tests of its
compliance with certain provisions of laws, regulations, contracts and grantsar,.
noncompliance with which could have a direct and material effect on the
determination of financial statement amounts. However, providing an opinion
on compliance with those provisions as not an objective of our audit and,
accordingly, we ,.do not express such an opinion., The results of our tests
disclosed no instances of noncompliance required to be reported under
Government Auditing Standards.
Internal C n rol ver Financial RegoElIng
In planning andperforming our audit, we considered the Board's "Internal
control, over financial reporting in, order to determine our auditing procedures
forthe purpose of expressing our opinion on the financials statements and not
to ,provide assurance on the internal control over financial reporting. Our
consideration of the internal control over financial reporting would not
necessarily disclose 1.1 matters in the Internal control over financial
reporting that might be material weaknesses® A material weakness is
-1
condition in which the design or operation of one or more of the internal
control components does not reduce to a relatively low level the risk 'that
misstatements 'in 'amounts that would be material in relation to the financial
statements being audited may occur and not be detected within a timely period
by empl,oyees in the normal course of performing their assigned functions. We
noted no matters involving the internal, control over financial reporting and
its operation that we considered to be material weaknesses.
This report is intended solely for the information and use of the Board of
County Commissioners, management and federal awarding agencies and pass-
through entities and is not intended to be and should not be used by anyone
other than these specified parties.'
Kemp & Green, Pei,®
Certified Public Accountants
March 10, 2000
K-2
KEMP & GREEN, P.A.
Certified Public Accountants
1438 KENNEDY DRIVE
P. O BOX 1529
KEY WEST, FLORIDA 33041-1529 MEMBER OF AMERICAN INSTITUTE
WAIL 0. ® C-P.A. (305) 294-2581 AND FLORIDA INS71TUTE OF
MARVA E. GREEN, C.P.A. FAX # (305) 294-A778 CERTIFIED PUBLIC ACCOUNTANTS
INDEPENDEN! AUDITORS' MM6qEMI-LETTER
Clerk Ex Officio
Board of County Commissioners
Monroe County, Florida
In pTannin g and performing our audit of the financial statements of the Board
of County Commissioners of 'Monroe County, Florida ("the Board") for the year
ended September 30, 1999, we considered the Board®s Internal controls in order
to determine our auditing procedures, for the purpose of expressing our opinion
on the financial statements. Although our audit was not designed to provide
assurance on internal control , we noted certain matters involving internal.
control and its operation, and are submitting for your consideration related
recommendations designed to help the Board make improvements and achieve
operational efficiencies. Our comments reflect our desire to be of continuing
assistance to the Board.
Re red in Fri prYegr'j,.Ma0agemgnt Lttec, leMgDt_- _y2L Im p d
as of Sel2tgmbgr 30.,,.-,,-1999
During the course of our audit of the financial statements of the Board of
.County Commissioners, we noticed appropriate action had been taken upon
recommendations and suggested accounting procedures as outlined in the
Management Comments section of the Report on Internal Control and Management
Comments for the year ended September 30, 1998, except for the following:,
Observation: Although improvement was noted., several signif icant delays were
noted between the date of ambulance service and the date the ambulance billing
was prepared. Timely billings are necessary to increase coll.ectibility.
Recommendation® The cause for the delays should be investigated and resolved
by management.
K-3
Social Seryic Grants Pa roll
Observation: Employees whose salaries are funded by federal grants are not
completing time certifications as required by theFederal Office of Management
and Budget Circular ® ® Cost Principles for State, Local and IndianTribal
Governments. The amount of payroll is not significant to the federal grant.
Recommendation-, procedure should be implemented to meet federal funding
requirements®
Cost Allocation Plan
Observation: During Iggg, the Board initiated certain transfers, based on
cost allocation studym The amounts of the transfers were not consistent with
the results of the study as to the amounts allocated or the funds to which the
costs should allocated
Recommendation: The study should be to all funds in a consistent
manner® based on the cost allocation study. Costs should not be allocated
judgmentally.
Current Yg r Findings
Passenger Facility Charge Retorts
Observation: Numerous differences between the general ledger and the report
of passenger facility `charge reports submiitted to the FAA were noted® It
appears that the reports were prepared without reference to the general
ledger.
Recommendation: reports should be reconciled o the general ledger before
submission to FAA. Any difference should be adjusted on a timely basis.
OTHER REQUIRED DISCLOSURES
We have reviewed the annual report filed with the Department of Banking n
Finance for Monroe County, Florida, pursuant to Section 218.32. Florida
Statutes. This report is n agreement with the annual audit report which
Incorporates the financial statements of the Board of County Commissioners o
Monroe,Countyn Florida.
Marva Green was the Auditor in Charge for the audit of the Board f County
Commissioners of Monroe County, Florida. We attest that the Auditor in' C arg
met du ati n 1 requirements pursuant to Chapter IL45, Florida Statutes.
The Board was not in a state of financial emergency as described in Florida
Statutes, Section .503( )
This report is intended solely for the information use f the yard of
County Commissioners, management and federal awarding agencies and pass®
throughentities -i intended shouldn is y anyone
other than these specified parties®
Ke Green®
Certified Public Accountants
March 10, 2000
K-5
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