Fiscal Year 1984 Y � r
rr � �
�r
i 1 M(WROE '
� �� l r r n
�" 9 r�.i „ as Vim„
F
i i
P
o, u ,, �/ d %� /� (("i� l 0 11��1,
r, i ri, �i,lea,r(' A
r
one ,
z
F
z
r�
n
1 r y', UPr,,f
e
Ilur,�Y f„ II�I,Yf�?r°IJ �l��i
p oi!D �,
i
Y ,
s
i�
MONROE COUNTY, FLORIDA
ANNUAL FINANCIAL STATEMENTS
SEPTEMBER 30 , 1984
BOARD OF COUNTY COMMISSIONERS
Mayor . - a . . . . . . . . . . . . . . . . . . . . . Wilhelmina Harvey, District 1
Commissioner. . . . . . . . . . . . . . . . . . . . . . . . . . . . Ed Swift, District 2
Commissioner . . . . . . . . . . . . . . . . wm, Billy Freeman, District 3
Mayor Pro Tem. . . . . . . . . . . . . . . . . . . . . . Alison Fahrer, District 4
Commissioner . . . . . . . . . . . . . . . . . . . . . John Stormont, District 6
County Administrator . . . . . . . . . . . . . . . . . . . . . . . . . . Kermit Lewin
CLERK OF CIRCUIT COURT
AND
CHIEF FINANCIAL OFFICER
Danny L. Kolhage
FINANCE DIRECTOR
James C, Matthews
MONROE C,0UNTY, FLORIDA
ANNUAL FINANCIAL STATEMENTS
SEPTEMBER 30, 1984
TABLE OF CONTENTS
INTRODUCTORY SECTION
Pages
1. Transmittal Letter Of The Clerk Of Circuit Court . . . . . . 1
2. Notes To Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . 2 -15
FINANCIAL SECTION
Combined Financial Statements :
General Purpose Financial Statements :
1 . Combined Balance Sheet - All Funds And Account
Groups . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16-21
2. Combined Statement Of Revenues , Expenditures And
Changes In Fund Balances - All Governmental Types . . . . . 22-23
3. Combined Statement Of Revenues , Expenditures And
Changes In Fund Balances - Budge And Actual -
General and Special Revenue Fund Types . . . . . . . . . . . . . . . . 24-26
4. Combined Statement Of Revenues , Expenses And
Changes In Fund Equity - All Proprietary Fund Types . . . 27-28
5. Combined Statement Of Changes In Financial
Position - All Proprietary Funds . . . . . . . . . . . . . . . . . . . . . . 29
1!1�lemental, Financial Statements :
General Fund Group :
1 ® General Revenue Fund . . . ,. . . . . . . . . . . . . . . „ . . . . . . . . . . . . . . . 30-40
2. Airport Fund . . . . . . . . o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41-43
Special Revenue Fund Group:
1 . Fine And Forfeiture Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44-46
2 . Road And Bridge Fund . . . . oo — . . . . . . . . . - - - . . . . . . o47-49
3. Law Library Fund . . . . . . . . . . . . . . . . . . . . . o . . . . . . . . . . . . . . . . 50-51
4. Tourist Development Trust Fund . . . . . . . . . . . . . . . . . . . . . . . . 52-53
Debt Service Fund Group :
1. 1965 Building Certificates And Improvement
Bonds , 1981 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .54-55
Capital Projects Fund Group :
1 . Capital Projects Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .56-57
Special Assessment Fund Group :
1. Municipal Service Taxing District No . 701. . . . . . . . . . . . . 58-59
2. Municipal Service Taxing District No. 702 . . . . . . . . . . . . . 60-61
3. Municipal Service Taxing District No. 703. . . . . . . . . . . . .62-63
4. Municipal Service Taxing District No . 704. . . . . . . . . . . . . 64-65
5. Municipal Service Taxing District No . 705 . . . . . . . . . . . . . 66-67
6. Municipal Service Taxing District No . 706. . . . . . . . . . . . .68-69
7 . Municipal Service Taxing District No . 708. . . . . . . . . . . . . 70-71
B. Municipal Service Taxing District No . 709. . . . . . . . . . . . . 72-73
9® Municipal Service Taxing District No . 710. . . . . . . . . . . . . 74-75
10. Municipal Service Taxing District No . 711. . . . . . . . . . . . . 76-77
11 . Translator Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78-79
12. Cross Key Waterway Estate Special Road District. . . . . . .80-81
Proprietary Fund Group :
1. Enterprise Funds :
( a) Municipal Service District Fund . . . . . . . . . . . . . . . . —82-86
(b ) Card Sound Bridge Fund . . . . . . . . . . . . . . . . . . . . . . . . . . .87-90
2. Internal Service Funds :
( a) Workmen ' s Compensation Self-Insurance Fund . . . . . . . 91-92
(b ) Group Insurance Self-Insurance Fund . . . . . . . . . . . . . . 3-9
General Fixed Assets And General Long-Term Debt :
1 . General Fixed Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95
2. Long-Term Debt . . . . . . . . . . ® . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96
, III
BRANCH OFFICE CLERK OF THE CIRCUIT COURT BRANCH OFFICE
3117 OVERSEAS HIGHWAY 16TH JUDICIAL CIRCUIT P,O, BOX 379
MARATHON, FLORIDA 33050 MONROE COUNTY PLANTATION KEY, FLORIDA 33070
TEL. (305) 743-9036 500 WHITEHEAD STREET TEL. (305) 852-9253
KEY WEST, FLORIDA 33040
RECORDER TEL. (305) 294-4641 COUNTY CLERK
COLLECTOR OF DELINQUENT TAXES COUNTY AUDITOR
March 31 , 1985
The Honorable Wilhelmina G. Harvey, Mayor
Monroe County Board of County Commissioners
310 Fleming Street
Key West, Florida 33040
Dear Mayor Harvey:
I am pleased to submit to you , the Board of County
Commissioners , and the .citizens of Monroe County, the Annual
Financial Report of Monroe County, Florida for the fiscal year
ended September 30, 1984.
1 believe the data as presented is accurate in all
material aspects ; that it is presented in a manner designed to
fairly set forth the financial position and results of opera-
tions of the County as measured by the financial activity of
its various funds ; and that all disclosures necessary to enable
the reader to gain the maximum understanding of the County ' s
financial activity have been included .
The audit report prepared by the firm of Kemp and
Rosasco , Certified Public Accountants , is based on the Annual
Report and will be submitted under separate cover . If any
Board member has any questions about the Annual Report , do not
hesitate to contact me or Mr ® James Matthews of my office.
Sincerely,
Danny�L. Ko hage
Clerk of Circuit Court
DLK :r 1 s
NOTES TO
FINANCIAL STATEMENTS
NOTES TO FINANCIAL STATEMENTS
Reportinq. Entity
Monroe County is a non-charter County established under
the Constitution and Laws of the State of Florida. It is a poli -
tical subdivision of the State of Florida and is governed by an
elected Board of County Commissioners which is governed by State
Statutes and regulations . Pursuant to Section 125. 17, Florida
Statutes , the Clerk of the Circuit Court for the County shall be
Clerk and Accountant of the Board of County Commissioners .
The Board maintains its accounts in accordance with the
uniform classification of accounts as prescribed by the
Department of Banking and Finance pursuant to Section 218. 33,
Florida Statutes .
Fund Accounting
In order to ensure observance of limitations and
restrictions placed on the use of the resources available to the
Board , the financial records and accounts of the Board are main-
tained in accordance with the principles of "fund accounting" .
This is the procedure by which resources for various purposes are
classified for accounting and reporting purposes into funds that
are in accordance with activities or objectives specified .
Separate accounts are maintained for each -fund ; however , in some
of the accompanying financial statements , funds which have simi -
lar characteristics have been combined into fund groups .
Accordingly, all financial transactions have been recorded by
fund and fund group . The funds used are classified as follows :
Governmental Fund Ty es
This Fund type includes all Funds of the County that are
not Enterprise Funds , Internal Services Funds , Fiduciary Funds ,
and the Self-Balancing Group Fund types ® The following fund
groups are classified as Governmental Funds :
1. General Fund : These funds are used to account
for resources that are available for the general
financial requirements of the Board of County
Commissioners which are not properly accounted
for in another Fund ®
2. Special Revenue Fund : These funds are used to
account for resources of specific sources (other
than special assessments ) or to finance speci -
fied activities as required by law.
3. Debt Service Fund : These funds are used to
account for the payment of interest and princi -
pal on general long-term debt . Transactions
applicable to long-term debt of the Enterprise
Funds are reported under that fund heading .
4® Special Assessment Fund : These funds are used
to account for special assessments levied to
finance public improvements or services deemed
to benefit the properties against which the
3
assessments are levied .
5. Capital Projects Fund - These funds are used to
account for the acquisition or construction of
major capital facilities (other than those
financed by the Proprietary Fund , the Special
Assessment Fund and Airport Construction which is
financed in the General Fund ) .
Proprietary Fund 11p es
Ire Enterprise Fund: These funds are used to account
for the financing of services to the general
public where all or most of the costs involved
are paid in the form of charges by users of such
services . Enterprise operations of the Board
include the operations of the Card Sound Bridge
and the Municipal Service Tax District ( taste ) .
2m Internal Service Fund : These funds are used to
account for services and commodities furnished
by a designated activity of a governmental unit
to other departments of the sane governmental
unit. The Internal Service operations of the
Board included the operations of theWorkmen ' s
Compensation Self-Insurance Fund and the Group
Insurance Self-Insurance Fund .
4
Self-Balancing Group Of Accounts
1® General Fixed Assets : These self-balancing
groups of accounts are used to provide a record
of fixed assets owned by the Board of County
Commissioners which are not accounted for in an
enterprise or internal service®
2. General Long-Term Debt: These self-balancing
groups of accounts are used to account for the
principal amount of all long-term indebtedness
other than those which are obligations of
enterprise , internal service , or special
assessment funds ®
Ordinary income derived from investments and
all. gains and losses arising from the sale of
other disposition of investments and other
non-cash assets are accounted for in the fund
which owned such assets ®
Bud Requirements And Basis Of Accounting
Pursuant to Florida Statutes , the County is required to
establish budgetary systems and approve annual budgets ® The
County' s budgeting process , which complies with State Statutes ,
is based on estimates of cash receipts , cash disbursements and
encumbrances which are approved by the Board . Beginning funds ,
available for financing current appropriations , are considered in
5
the budgetary process but are not included in the financial sta-
tements of the governmental fund types as budget I ed revenues .
Adjustments necessary to convert the estimated cash receipts and
disbursements basis of budgeting to the accrual or modified
accrual basis of accounting are immaterial and have not been
reflected in the budget amounts in the accompanying financial
statements . Unencumbered appropriations lapse at year-end.
The Governmental Fund and Fiduciary Fund Types use the
modified accrual basis of accounting. Under the modified accrual
basis , revenues are recorded as received in cash except for reve-
nues susceptible to accrual and revenues of a material amount
that have riot been received at the normal time of receipt .
Expenditures are recorded when obligations are incurred or when
benefits are received , except for interest on general obligation
bonds which is recorded in the accounting period in which payment
becomes due.
The Proprietary Fund Types use the accrual basis of
accounting whereby revenues are recorded when earned and expen-
ditures are recorded when obligations are incurred or when
benefits are received .
Annual 'Leave
The County accrues vacation pay benefits annually on
September 30th. Costs of such benefits are reported as payables
in the General Long-Term Debt Fund for all Funds except for the
Enterprise Funds which are reported as expenditures in each
6
respective Enterprise Fund . As of September 30, 1984, the total
accrued annual leave was $322 ,845.42.
Investments
The County' s investments include Certificates of
Deposit , U. S. Treasury Bills and U. S. Government obligations ®
Investments are recorded at cost which approximate market value ®
Restricted Assets And Reserves
Assets required to be segregated pursuant to a revenue
bond indenture are identified as restricted assets and off-
setting reserves are established by charges to retained earnings .
Grants From Governmental Agencies
Certain grants under various Federal and State programs
are included in the General Fund ® Grant monies received are dis-
bursed for goods and services as prescribed under the respective
grant program or transferred to other County funds or government
entities for ultimate distribution under the terms of the grants .
In addition , the County receives certain monies under
revenue sharing and other Federal and State programs ® These
programs , as well as those grant programs discussed above , are
dependent on financial assistance by the Federal and State
Government.
Pension Plan- findCosts
The County participates in the Florida Retirement System
(the "System" ) which covers substantially all of the County ° s
full -time employees . Presently, the System does not require
contributions from covered employees . Pension costs for County
employees for the year ended September 30, 1984, as required and
defined by the System, approximated . 1 , 333 , 0 .00.
Contributions of all participating agencies throughout
the State of Florida are pooled to fund accrued benefits under
the System. System officials have reported that the System has
an actuarially computed unfunded past service liability of
approximately $6.5 Billion as of July 1 , 1983, the latest
valuation date of 'the plans , (A plan valuation is performed every
three years . ) This amount represents an obligation of the System
and not of the participating agencies . The most recent actuarial
study indicates that if certain actuarial assumptions are
realized and certain increases to the contribution rates are
shade , this unfunded past service liability will be liquidated
within thirty years .
Property And depreciation
All property of the County is recorded in the General
Fixed Assets Group of Accounts , with the exception of property of
the Enterprise Funds which is recorded in those Enterprise
accounts . Improvements , other than buildings , including roads ,
bridges , curbs , gutters , streets and sidewalks are not reported
in the General Fixed Assets Group of Accounts since these assets
are normally immovable and of value only to the County.
8
Property is recorded at costs , except for contributed
property which is recorded at fair market value at the date of
contribution . Expenditures for maintenance , repairs and minor
renewals and betterments are expenses as incurred . Major
renewals and betterments are treated as property acquisitions .
Depreciation and depletion expense is provided on pro-
perty and sanitary landfill sites in the Municipal Service
District ( Waste ) , Enterprise Fund . The fixed assets of the
Card Sound Bridge are recorded in its Enterprise Fund . The
County uses the straight-line method of depreciation over the
estimated useful lives of the assets . Depreciation is not pro-
vided on the General Fixed Assets Group of Accounts. Ranges of
depreciable lives are as follows :
Sanitary Landfill Sites 1-10
Buildings and Other Improvements 10-20
Bridges and Improvements Other
Than Buildings 50
Machinery and Equipment 3-10
When property is disposed of , the related cost and accumulated
depreciation are removed from the accounts with gains or losses
on disposition being reflected in net income.
Discounts On Bonds Pa able
Discounts on revenue bonds payable are amortized using
the straight-line method over the maturities of the related
bonds .
Combined Financial Information
Total columns in combined financial statements which are
9
noted "Memorandum Only" aggregate the columnar amounts presented
by fund type and account group . These total columns do- not pre-
sent consolidated financial information .
Self-Insurance LL2�2ram
The County is self-insured for Workmen ' s Compensation
claims up to $150,000. 00 for each occurrence , and maintains
coverage for claims in excess of those amounts to a limit of
$1 ,000,000. 00 per occurrence with independent insurance carriers .
The liability for Workmen ' s Compensation claims , which is con-
sidered adequate by management , represents the estimate for all
claims . As of September 30, 1984, there existed an Outstanding
Reservation of retained earnings of $445 ,594. 00 for payment of
claims .
The County is also self-insured for group insurance
(medical and life insurance) . Medical claims are insured up to
$25 ,000. 00 for each occurrence. For claims in excess of this
amount, up to $1 ,000,000.00 per occurrence , coverage is provided
by an independent insurance carrier . The medical monthly rate
paid by the County into this fund is $68. 45 per employee.
Dependent coverage is paid entirely by the employee at a monthly
rate of $74. 35. The life insurance claim limit for an employee
is $10,000. 00, with a double indemnity clause.
Count Health Unit Tax Le
vy
The Board levied a tax under the provisions of Section
10
154. 02, Florida Statutes , for financing the County Local Health
Unit. The Monroe County Tax Collector remitted the monies
collected from this tax levy, totaling $200,049. 95 , directly to
the State during the 1983-84 fiscal year. This tax levy is not
recorded on the Board ' s record .
L222_lTerm Debt
The following is a listing of the County' s Long-Term
Debt payable from bond issues and tax anticipation warrants :
1 . Payable from Card Sound Bridge Fund :
Date Of Obligation September 1 , 1967
Original Amount $2 , 0 ,00 ® 0
Interest Rate , % 5. 75%
Maturity Date September 1 , 1997
Repayment Terms Interest payable on
March 1 and September 1.
Principal payments each
September 1®
Details As To Assets Pledged Secured by a first lien
on and pledge of the net
revenues derived from the
operations of the Card
Sound Bridge.
Amount Payable At
September 30 , 1984 $1 ,265.000.00
Less Unamortized Discount 17_L807.59
Total $1 ,247 . 192. 41
2. Payable from Municipal Service District ( Waste ) Fund :
Date Of Obligation April 1 , 1931
Original Amount 8,00 ,O Ow00
Interest Rate 9. 60 to 11. 25
Maturity Date October 1 , 2011
Repayment Terms Interest payable on
April 1 and October 1.
Principal payments each
October Ire
Details As To Assets Pledged Secured by the proceeds
of MSD which are obliga-
tions solely of this fund .
Bonds maturing on or after
October 1, 1992 may be
redeemed prior to maturity.
Amount Payable At
September 30, 1984 7,865 ,000.00
Less Onamorti ed Discount 176 , 221s67
Total 7,663, 778. 33
3s Payable from the 195 6uildng Certificate Debt Services Fund :
Date Of Obligation September 1 , 1965
Original Amount 1 ,300,000. 00
Interest Rate , 3. 50 to 4. 5
Maturity Date September 1 , 1995
Repayment Terms Interest payable on
March 1 and September 1®
Principal payments each
September 1.
Details As 'To Assets Pledged Secured by tax levies
which represent obliga-
tions of the County as a
whole and not its indi -
vidual constituent funds ,
12
Amount Payable At
September 30, 1984 $690,000.00
4. Payable from the 1981 Improvement Bond Debt Services Fund
(Refunding Issue 1983) :
Date Of Obligation June 1 , 1983
Original Amount $2,155 ,000.00
Interest Rate , % 7.40% to 9. 25%
M,aturqty Date July 1, 2011
Repayment Terms Interest payable on
January 1 and July 1.
Principal payments each
July 1.
Details As To Assets Pledged Secured by Race Track and
Jai Alai Fronton Revenues
received by the County
under Florida Statute.
Bonds maturing during 1994
and thereafter may be re-
deemed prior to maturity
on or after July 1 , 1993.
Amount Payable At
September 30 , 1984 $2,130,000. 00
5 . Payable from Special Assessment Fund (Cross Key Waterway
Estate Special Road District Fund #713) :
Date Of Obligation September 12 , 1983
Original Amount $200,000. 00
Interest Rate , % 7. 00%
Maturity Date September 12, 1993
Repayment Terms Interest and principal
payments annually on
September 12.
13
Details As To Assets Pledged Secured by a tax antici -
pation warrant for the
purpose of building , re-
constructing and repairing
roads of the Cross Key
Waterway Estate Special
Road District.
Amount Payable At
September 30, 1984 $180,000.00
6. Payable from the Capital Projects Fund :
Date Of Obligation August 17, 1984
Original Amount $400,000.00
Interest Rate , % 7® 5
Maturity Date October 1 , , 1985
Repayment Terms Interest and principal
due October 1 ,1 1985.
Details As To Assets Pledged Secured by a tax antici -
pation warrant for the
purpose of the construc-
tion of the Monroe County
Jail Addition project.
Amount Payable At
September 30, 1984 $400,000.00
7. Road and Bridge Bonds administered by the State of Florida
on behalf of Monroe County:
Bonds payable of $ 5 ,340,000.00 represents bonds dated
December 1, 1965 , that were sold through the State Department
of Commerce , Division of Economics Development , formerly the
Florida Development Commission , on behalf of the Monroe
14
County Board of County Commissioners . At its meeting on
September 16 , 1965 , the Board adopted Resolution No. -1 ,
which requested the Florida Development Commmission to issue
and sell revenue bonds in the amount of $7 ,900 ,000.00 with
the proceeds to be transferred to the State Department of
Transportation , formerly the State Road Department. The
proceeds of the bonds were to be expended by the State Road
Department for the cost of constructing certain roads and
bridges in Monroe County (known as the "Monroe County Road
and Bridge Project" ) . The revenue bonds issued are secured
y a pledge of the 80% Surplus of the Second Gasoline Tax
accruing for use in Monroe County under the provisions of
Section 16, Article IX and Subsection 9 (c ) of Article XII
of the Revised State Constitution of 1968. The respon-
sibility for the principal and interest payments and reserve
requirements for the Florida Development Commission , Monroe
County Road and Bridge Revenue Bonds , was administered by
the State Board of Administration. Records concerning these
funds are maintained by the State Board of Administration
and are not included in financial statements .
15
COMBINED FINANCIAL STATEMENTS
COMBINED BALANCE SHEET - ALL FUNDS AND ACCOUNT GROUPS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Special Debt Special
General Revenue Service Assessments
Sets
Cash 449,799.71 231,667.06 42,109.91 100,404.97
Investments 5,433,133.49 3,818,588.76 1,746,921.19 1,657,699.96
Equity In Pooled Cash
Accounts Receivable 24,704.30 70.83
Taxes Receivable Delinquent (Net) 110,219.95 153,687.12 2,003.67 35,777.96
Special Assessment Receivable
Less: Allow. For Uncoll.
Due From Other Governments 724,975.09 524,690.77 16,889.25
Due From Other Funds 326,418.96 3,227.00 425.00 16,668.21
Accrued Excess Fees-Tax Collector
stricted Assets
Cash
Cash With Fiscal Agent 527,997.79
Investments
Interest Receivable On Investments
Due From Current Assets
(Due From Other Funds)
Property - Net
Amount Available For Debt Service
Amount to be Provided For
Retirement Of Long-TermDebt
Amount To Be Provided - Annual
Leave
TOTAL ASSETS , 9, , , . , 9, , ,44 .®
16
General General Total
Internal Capital Fixed Long-Term (Memorandum
Service Lrojects Assets Debt— _2211 y_) .
128,636.98 115,896.48 54.16 1,068,569.27
2,394,477.77 570,000.00 380,000.00 16,000,821.17
20,479.19 24,396.71 69,651.03
301,688.70
1,051,098.57 1,051,098.57
(286,912.00) (286,912.00)
153,500.96 1,420,056.07
51,672.82 57,303.40 455,715.39
38,950.68 38,950.68
140,474.12 140,474.12
6,170,030.50 6,698,028.29
1,690,102.82 1,690,102.82
49,654.14 49,654.14
29,355.76 29,355.76
9,036,329.15 25,617,717.14 34,654,046.29
1,791,376.39 1,791,376.39
1,044,619.01 1,044,619.01
280,669.84 280,669.84
4 T6 ,96_ r.U T§TTS=2 -237-6=, =4 T,=,6-6-97.2-4 _66_,_49T,_9_6T.__54_
............ .........
17
COMBINED BALANCE SHEET - ALL FUNDS AND ACCOUNT GROUPS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Special Debt Special
General Revenue Service Assessments
abilities And Fund Equity
Vouchers Payable 621,946.85 118,309.27 83.38 112,473.31
Contracts (Current & Restricted) 108,147.93 8,114.22
Notes Payable 180,000.00
Accrued Wages Payable
Accrued Annual Leave Payable
Accrued Marching & Deduct. Payable
Due To Other Funds 79,340.24 67,553.62 32,774.14
Due To Restricted Assets
(Due To Other Funds)
Due To Other Governments 40,500.02
Deferred Revenue 204,945.08 28,748.50
Deposits In Escrow 105,355.29 9,847.47
Other Current Liabilities 8,687.03 6,807.72
Matured Bonds Payable 85,000.00
Matured 'Interest Payable 442,997.79
Accrued Principal Payable
Accrued Interest Payable
Bonds Payable - Net
Long-Term Debt
Lease Obligations
rAL LIABILITIES 1,168,922.44 231,266.58 528,081.17 333,361.67
18
General General Total
Internal Capital Fixed Long-Term (Memorandum
Service EEjects Assets —Debt
249,497.60 8,830.22 1,111,140.63
6,760.79 71,970.98 194,993.92
400,000.00 580,000.00
11,651.08 11,651.08
42,175.38 280,669.84 322,845.22
2,089.04 2,089.04
146,218.33 18,595.77 111,269.02 455,751.12
29,320.03 29,320.03
40,500.02
233,693.58
225.00 115,427.76
25.95 15,520.70
4,050,000.00 4,135,000.00
2;120,030.50 2,563,028.29
6,061.49 6,061.46
8,935,970.74 2,820,000.00 11,755,970.74
10,566.86 10,566.86
15,995.40 15,995.40
15,610,367.76 27,425.99 583,465.00 0 3,116,665.24 21,599,555.85
19
COMBINED BALANCE SHEET - ALL FUNDS AND ACCOUNT GROUPS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Special Debt Special
General Revenue Service Assessments
nd Equity
Contributed Capital
Investments In General Fixed Assets
Retained Earnings
Reserve For Operating Account
Reserve For Payment & Long-Term Debt
Reserve For Payment Of Claims
Retained Earnings - Unreserved
Fund Balances:
Reserved For Pmt. Of Long-Term Debt 1,791,376.39
Reserved For Encumbrances 3,975.07 104.50 79,900.59
Unreserved 5,896,353.99 4,500,560.46 1,414,178.09
Total Fund Equity 5,900,329.06 4,500,664.96 1,791,376.39 1,494,078.68
TAL LIABILITIES AND FUND EQUITY 7,069,251.50 4,731,931.54 2,319,457.56 1,827,440.35,
20
General General Total
Internal Capital Fixed bong-Term (Memorandum
raps Service Projects Assets Debt Ol )
2,803,409.90 2,803,409.90
25,617,717.14 25,617,717.14
20,211.00 20,211.00
1,376,517.86 1,876,517.86
445,594.00 445, 94.00
132,266.63 288,946.02 421,212.65
1,791,37 .39
14,904.53 98,884.69
7,393.52 11,316,4 a06
4,852,309.92 734,540.02 7,393.52 253k617,717.14 - 0 - 44, 98,409.69
20,4 ,67'7.68 761,966.01 590,858.52 5,6.17,717.14 3,116,665.24 66,497,965.54
21
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
ALL GOVERNMENTAL FUND TYPES
Special Debt
Revenues General Revenue Service
Tars 7,804,256.32 8,011,493.73 106,768.51
Licenses & Permits 1,327,6 8.90 - O 0
Intergovernmental Revenues 4,208,622.29 3,807,479.13 223,923.20
Charges for Services 1,505,890.14 91, 69.90 - 0
Fines & Forfeitures 15,811.01 912,614.14 - 0
Miscellaneous Revenue 752 988.65 424,673.64 151,840.52
Total Revenue �2 '
Expenditures
General Government 7,283,651.09 147,829.83
Public Safety 1,1 9,T .5 7,416,791.44 - 0
Physical Environment 333,66. _ 0 4 - 0
Transportation 768,085.43 2,58 ,453.0 - 0
Economic Environment 416,329.69 _ 0
Human Services 2,07 ,274.7 - 0 ® _ 0
Culture and Recreation 1,131,106. 1 694,04 .92 - 0
Debt Service:
Principal Retirement - 0 - - 0 - 7 ,000. 0
Interest - - 0 20,560.2
Costs - 0 1,141.76
Total Expenditures 13,112,942. 10,844,124.22 306,702.05
Excess of Revenues Over (Under)
Expenditures 2,502,314.35 2,403,506.52 175, 30.1
Other Financing Sources (Uses) 20 ,237.1 - 0 - 0
Excess of Revenues and Other
Financing Sources Over (Under)
Expenditures 2,70 ,551.54 2,403,506. 2 175, 0.1
Fund Balance - Oct. 1, 1983 3,191,777.5 2,097,15 .44 1,615,546.21
Fund Balance - Sept. 30, 1984 5,900, 9. 6 ,500, 64° 6 1,791,37 .39
22
Capital Special "totals
Projects Assessment (Memorandum l )
1,833,219.54 17,755,73 .10
0 - - 1,327,65 .90
23 ,499.21 3,172.37 ,4 1,69 .20
0 - 23,740.25 1,621,000.29
.0 - - 0 - 928,425.15
657»27 139 905®53 1 474 0m36
0 - 496,670.40 7,928,151.32
240,422.01 847,423.63 9,614,435.58
0 - - 333,696.62
0 0 - 3,353,538.46
0 - - 0 - - 1 ,3 9.69
0 - 0 - 2,070,274.72
8 107, 4.14 - 0 - 1,9 3,040.97
0 _ - 0 - 75,000.00
0 - - 0 - 230,560.29
0 - 0 12141.76
348,3 .15 1,344,0 4.03 25,956,169.41
(105,149.67) 655,94 .71 5,632,445.09
57,303.40 - 0 - 263,540.5
(47, 46.27) 655,943.71 5,895,985.6
5,239.79 838,2134.97 7 797 356.93
7,393.52 1,494,078.68 13,693,842.61
23
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES-BUDGET AND ACTUAL-GENERAL AND SPECIAL REVENUE FUND TYPES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
General
Lqqet Actual
Revenues
Taxes 7,5 1,891.36 7,804,2 6.3
Licenses & Permits 1,09 ,200.00 1,3 7,688.90
Intergovernmental Revenues 5,042,639.60 4,208,622.29
Charges for Services 1,118,767.36 1,505,890.14
Fines & Forfeitures 9,000.00 15,811.01
Miscellaneous Revenue 502 821.57 752 8.65
Total Revenues ,3 ,3..9<8 6 ,
Ex enditures
General Government 7,685,078.84 7,283, 51.0
Public Safety 1,390,664.49 1,10 ,7 8.50
Physical Environment 419,382.35 333,696.62
Transportation 1,578,8 1.07 768,0 .43
Economic Environment 479,092.93 416,329.69
Human Services 2,493,748.25 2,070,274.72
Culture Recreation 1 286 041.34 1 131 106.91
Total Expenditures nx
Excess of Revenues Over (Under)
Expenditures (11,5 9.38) 2,502,314.35
Other Financing Sources (Uses)
Operating Transfers In 333,1 2.00 263, 40.59
Other Financing Sources (Uses)
Operating Transfers Out (57,303A40) (57,303.40)
Excess of Revenues Over (Under)
Expenditures and Other Sources 264,319.22 2,70 , 1.54)
Fund Balances October 1, 1983 (792 735.52) 3 191 777.52
Fund Balance - September 30, 198
24
ecfal Revenue
Variance Variance
Favorable Favorable
(Unfavorable) Eta et Actual (Unfavorable)
252,364.96 8,183,523.00 8,0.11,493.73 (172,02 .27)
231,488.90 4,787.50 4,787.5 0
(834, 17.31) 4,69,435. 0 3,87,479.13 (891,955.87)
387,122.78 79,000.00 91,369.90 12,369.90
6,811. 1 781,561.18 912,614.14 131,052.96
250 167.08 112,021.81 419 886.34 307,864.53
293,93 .42 _ 3,86T,,�2 7.49 T ,24�?, 3 . j _ (6 69 � )
401,427.75 25 ,867.19 147,82 .83 13,037.36
280,865.99 8,891, 99.43 7,416,71.44 1,475,207.9
85,685.73 - 0 0 _ 0
810,795.64 4,28,64.97 2,585,43.03 1,683,151.94
2,763.24 - 0 _ 0 0
23,473.53 - 0 - 0 0
154 934.43 770,295.60 694,049. 2 76,24 .68
p6 ., 9 _ , 4, 4.22 42.9
v9
2,513,883.73 (321,438.7 ) 2,403,56. 2 2,724,945.22
(69,651.41)
0
2,444,232.32 (321,438.70) 2,403,506.52 2,724,945.22
3 984 513.04 (1,070,865.60) 2 097 158.44 3 168 024.04
,428, ;3 (1,39�39) �664.96 9 690 6
25
COMBINED STATEMENT OF ALLR E EN SDANDD CHANGES I FUND EQUITY
FOR THE FISCAL, YEAR ENDED SEPTEMBER 30, 1984
Totals-(Memorandum-Only)
Variance
Favorable
Ludget Actual (Unfavorable)
Revenues
Taxes 15,735,414.36 15,815,750.05 E0,335.69
Licenses & Permits 1,100, E7.50 1,332,47 .40 231,4EE. 0
Intergovernmental Revenues ,742, 74.6 8,016,101.42 (1,725,973.18)
Charges for Services 1,197,767.36 1,597,20.04 399,492.6E
Fines & Forfeitures 790,561.18 28,425.15 137,8 3.97
Miscellaneous Revenue 614843.3E 1 172 E74.99 558 031.61
Total Revnu . g
Expnditurs
General Government 7, 3 , 46.0 7,431,480.92 504, 65.11
Public Safety 10,2 2,663. 2 8,526,589.94 1,756,073.9E
Physical Environment 419,3 .35 333,696.62 85,6E .73
Transportation 5,847,486.04 3,353,53E.46 2,493,947.58
Economic Environment 479,092.93 416,329.69 62,763.24
Human Services 2,493,748.2 2,070,27 .72 42 ,473.5
Culture & Recreation 0 6 336.9 1 E25 156.83 231 1E0.11
9.
TotalExpenditures 9, 4,6 6. 3281
9 , . ,
Excess of Revenues Over (Under) 20.E7 5,23E,E2E. 5
Expenditures (333,008.08) 4,905,
Other Financing Sources (Uses)
Operating Transfers In 333,1 .00 263,540.59 (69,651.41)
Other Financing Sources (Uses)
Opreatin Transfer ut (57,33.40) (57,3 3.40) - 0
Excess of Revenues Over (Under)
Expenditures and Other Sources (57,119.48) 5,112,055.96 7 159,177.5
Fund Balances - October 1, 1983 (1 863 01.12) 5 2EE 935.96 7 1 2 537.0E
Fund Balance - September 30, 1984
g
26
Internal Total
Enterprise Service (Memorandum Only
Operating Revenue
Ad Valorem Taxes 22,531.94 22,531.94
Franchise Fees 271,223.42 271 223.42
Special Assessments 4,612,665.74 4,612,665.74
Bridge Tolls 606,436.21 606,436.21
Payments From Other Governments 5,836.15 5,836.15
Dumping Fees 291,137.3291,137.30
Miscellaneous Operating Revenue 22,938.53 22,938.53
Reduction Process 75,322.29 75,322.29
Payments In Lieu Of 6,130.00 6,130.00
Excess Fees, Tax Collector 54,667.68 54,6 7.6
Charges For Workers & Group Comp. 1,07g56a26 07,5 .2
Total Operating Revenue 5,968,8 9.26 1,087, 6.2 7,056,425.54
Operating Expenses
Personal Services 1,442,701. 1,442,701.33
Contract ral Services 1,894,298.68 1,894, 8.6
Repairs And Maintenance 449,047.23 44 ,047.2
Depreciation & Depletion 771,55 .04 771,553.04
.Other 760,40 .85 760,406.85
Payment Of Clams 868,560.02 868,560.02
Total Operating Expenses 5,318,007.13 868,560.02 6,186,567.15
Operating Income 650,682.13 218,97 .26 869,858.3
27
COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY
ALL PROPRIETARY FUND TYPES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 184
Internal Total
Enterprise Service (memorandum Only)
Non-Operating Revenue
Interest Income 496,394.40 44,007.04 540,401. 4
Other (30,114.39) (30211 .39)
Total Non-Operating Revenue 466,280.01 44,007.04 510, 87.0
Non-Operating Expenses 958,405. 1
Interest Expense 58,405.41
Payment, Agent Fees 3, 09.54 3,309.54
TotalNon-Operating Expenses 961,714.95 - 0 - 91,714.95
Gain Or Loss Before Operating Transfers 155,447.19 262,9 .30 418, 30.4
Operating Transfers In (Out) (23,540.59) (23,540.59)
Net Income (Loss) (108,093.40) 262,983.30 14,889. 0
Retained Earnings - October 1, 1983 4,960, 03.32 471,556,72 5, 1,960.04
Retained Earnings - September 30, 1984 4,852,309.92 734,540.02 5, 86,84 .94
28
COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION
ALL PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Internal Totals
Enterprise Service (Memorandum Onli
Sources Of Working Capital
Operations
Net Income (Loss) (108,093.40) 262,983.30 154,889.90
Items Not Requiring Working Capital
Depreciation And Depletion 771,553.04 - 0 - 771,553.04
Amortization Of Discount On Bonds 8,615.86 - 0 - 8,615.86
Loss On Disposal Of Fixed Assets • 34,345.92 - 0 - 34 345.92
Working Capital Provided by Operations 7T674-2-1.4-2 _2_6_2_;_9_83_.3U 696-j,_��4.
Decrease In Restricted Assets 198,214.05 - 0 - 198,214.05
Decrease (Increase) In Working Capital (12751.77) (262,983.30) (2642_735.07)
Total Sources Of Working Capital 902,883.70 - 0 - 902,883.70
Uses of Working Capital
Decrease (Increase) In Liabilities Payable
From Restricted Assets
Revenue Bonds 160,000.00 - 0 - 160,000.00
Other Liabilities 431,136.25 - 0 ® 431.L136_25
Total Decrease In Liabilities Payable From
Restricted Assets 591,136.25 - 0 - 591,136.25
Retirement Of Long-Term Debt And Portions
Becoming Current 60,371.96 - 0 - 60,371.96
Additions To Property, Plant And Equipment 251 375.49 - 0 - 251 175.49
Total Uses Of Working Capital 902,883.70 - 0 - 902,883.70
Increase (Decrease) In Components Of
Working Capital
Cash (128,354.89) (4,087.42) (132,442.31)
Investments (624,794.40) 215,000.00 (409,794.40)
Accounts Receivable 619,967.78 75,695.74 695,663.52
Accounts Payable And Other Current
Liabilities 134_L933.28 (23,625.02) 113.L308-26
Increase (Decrease) In Working Capital 1,751.77 262,983.30 264,735.07
......... ........
29
GENERAL FUND GROUP
.t
GENERAL REVENUE FUND
BALANCE SHEET
SEPTEMBER -30, 1984
ASSETS
Cash 247,473.63
Investments 5,433,133.49
Taxes Receivable Delinquent (Net) 110,219.95
Accounts Receivable 6,447.06
Due From Other Funds 326,418.96
Due From Other Governments 674,655.19
Total Assets 6,798,348.28
LIABILITIES AND FUND BALANCE
Vouchers Payable 621,946.85
Due To Other Governments 40,500.02
Due To Other Funds 73,275.25
Deposits In Escrow 99,858.91
Deferred Revenue 138,045.98
Other Current Liabilities 8,156.64
Total Liabilities 981,783.65
Fund Balances
Reserve for Encumbances 3,975.07
Unreserved 5_,8�12589.56
Total Fund Balances 5?816 564.63
Total Liabilities and Fund Balance 6,798,348.28
30
GENERAL REVENUE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Budget Actual Variance
Favorable
(Unfavorable)
enues
310 Taxes
3=00 Current Taxes 5,901,891.36 5,627,567.40 (274,323.96)
311.200 Delinquent Taxes - 0 - 3,092.68 3,092.68
311.201 Tax Redemption - 0 - 110,219.95 110,219.96
312.100 Sales Tax 1,650 000.00 2 063 376.29 413,376.29
Total Taxes 7�t,$3 6 7:804:25 s6.32 .,2 -97
320 Licenses & Permits
321.000 Occupational Licenses 130,000.00 138,896.25 8,896.25
322.100 Building Permits 900,000.00 1,107,624.35 207,624.35
322.103 Compentency Cards 60,000.00 76,083.30 16,083.30
329.100 County Pound - Licenses 1,200.00 3,130.00 1,930.00
329.101. County Pound - Shelter Fees 5,000.00 1,955.00 (3 045.00)
Total Licenses & Permits �56,'zUU.UU 3,3z7;3$$.9U 3 ,48-8.90
330 Inter overnmentai Revenues
331.230 Civil Defense 25,000.00 10,921.26 (14,078.74)
331.232 FPL Grant 222,057.99 224,385.19 2,327.20
331.234 EMS Staff 33,593.48 26,305.42 (7,288.06)
331.235 Civil Defense Maint. & Service Grant - 0 - 298.66 298.66
331.236 FPL Capital Outlay - Civil Defense 3,430.03 3,430.03 - 0 -
331.290 Child Saver Loan Program 13,000.00 9,750.00 (3,250.00)
331.410 FAA-ADAP-03 28,412.00 47,719.71 19,307.71
331.410 FAA-AIP-MO1 67,114.00 6,075.00 (61,039.00)
331.411 Federal/AIP-04 Marathon Master Plan 40,000.00 2,713.86 (37,286.14)
331.490 Transportation III - Federal FY 82/83 19,214.48 16,784.45 (2,430.03)
331.491 Transportation III - Non-Recurring FY 82/83 9,927.17 5,363.64 (4,563.53)
331.492 Transportation III - Non-Recurring FY 83/84 7,713.00 7,713.00 - 0 -
331.492 Transportation III - Federal FY 83/84 73,187.00 52,893.95 (20,293.05)
31
GENERAL REVENUE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Budget Actual Variance
Favorable
Revenues (Unfavorable:
330 _Intergovernmental Revenues
331.527 CETA Liaison 45,056.49 41,889.86 (3,166.63)
331.527 JTPA Liaison 57,924.90 9,613.55 (48,311.35)
331.689 Senior Co unity Service Project 225,844.21 187,100a26 (38,743.95)
331.690 Transportation Program - 0 - 17,175n43 17,175.43
331a690 Federal Revenue 7,000.00 1. 0 - (7,000.00)
331.694 CCE State Monies FY 83/84 211,655.16 202,356.94 (9,29&22)
331.694 CCE State Monies FY 84/85 236,145.00 59,388.06 (176,756.94)
331.901 Homemakers Federal Cash FY 82/83 21,838.19 18,194.55 (3,643.64)
331.901 Marathon Senior Citizen Center 806.09 - 0 - (806.09)
331.902 Nutrition Federal Cash FY 82/83 22,839.31 17,440.56 (5,398.75)
331.903 Nutrition C-1 USDA FY 82/83 12,885.80 13,346.95 461.15
331.904 Nutrition C-11 Federal Shares FY 82/83 4,420.76 2,779.23 (1,641.53)
331.905 Nutrition C-11 USDA FY 82/83 2,587.32 2,725.32 138.00
331.905 Homemaker Program Federal FY 83/84 107,561.00 80,501.16 (27,059.84)
331.906 Nutrition C-1 Federal FY 82/83 12,229.00 12,229.00 1 - 0 -
331.906 Nutrition C-1 Federal FY 83/84 171,123.00 120,197.59 (50,925.41)
331.907 Nutrition C-II Federal FY 82/83 2,107.00 2,107.00 - 0 -
331.907 USDA Commodities FY 83/84 (CI) 31,359m00 16,895.07 (14,463.93)
331.908 USDA Commodities FY 83/84 (CII) 6,482.00 3,690.64 (2,791.36)
331.909 C-II Nutrition Federal FY 83/84 29,192.00 24,449.57 (4,742.43)
332.100 Federal Revenue Sharing 655,630.00 690,528.00 34,898.00
332.102 Federal Revenue Sharing EP-12 65,000.00 - 0 - (65,000.00)
332.103 EP12 FRS Carry Over 85,976.00 - 0 - (85,976.00)
333.100 Payments in Lieu - Federal Housing 8,200.00 31,651.62 23,451.62
333.200 Payments in Lieu 325,000.00 336,391.00 11,391.00
333.900 Payments in Lieu - Federal Condemnations - .0 - 2,158.23 2,158.23
334.290 Medical Examiner Grant 9,100.00 13,721.00 4,621.00
334.400 DOT-AIP MOI 3,728.00 3,728.00 - 0
32
GENERAL REVENUE FUND
STATEMENT OFREVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Budget Actual Variance
Favorable
(Unfavorable)
enues
334^402 xwx Largo Airport State Grant 25"000^00 3,500.00 <21,500.
VV>
334,4I1 State/MARx Master plvo 2,222'00 - V - (2°222^00)
334-500 M. C. Comprehensive Plan Revisions 200,000-00 ��`a^z~Vo (94,357~15)
334'501 *'^"`o Management Plan 32^000-0 31,970^88 (29.I2)
334,590 Shrimp necuhanu Grant - O - 3"05-00 3,835.00
33*'601 Entrant Impact Aid rg l3Y^7o ��^s2r'O0 (10,611^98)
U (1,500.00)
334.630 Child Support Incentive l,�0~VO 8~��, - 84�74V
�w �� Transportation �r�� - v - , - ~
^ 19,458.57 19,458.57
V
�� �9� ��E - - — -
` -
334.692 CS8GState a`��`uu O.4—
0.76 (I'
2u)
334`710 State Aid to Libraries 54"950'00 49"�J^m0 (5`�9`nV)334 <0 00>
7D Bilingual Service Grant l� �� OD 8,000.00 ,^`~00
' ` ^ - 0 ~ (O,OOV VV>
�4.�2 Early Childhood Grant 8 6 �� 3� _ °o _
am �_ 1 mamt' & Service, Civil Defense, State u^c»*'o» l ��"�g^ul woa «r9 al
335'120 State Revenue Sharing em^mm'Vm ^ �^��8'/3 4^u7V`
335'130 Insurance Agents' Licenses 2,000'00 so` -g ^70e'''Homes33S^l40 Mobile Homes 50,000'00 8l^4lo�m`l4 G 4l�^~^
335.150 xlchnl/c Beverage Licenses 75^000^00 l2`6�3-3O , V'-
335,711 Florida Boating Improvement Fund 12,633-30 12,633.30
335,712 Artificial Fishing Reefs
Total Intergovernmental Revenue o,136,985.94 714'6---'
33
GENERAL REVENUE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Budget Actual Variance
Favorable
(Unfavorable)
340 Charoes for Services
34T_.11U Excess 7e_es Tax Collector 372,767.36 571,919.32 199,151.96
341.530 Clerk Circuit Court Excess Fees 450,000.00 613,747.33 163,747.33
341.531 Public Defender Fees , -0- 2,033.37 2,033.37
341.540 Clerk County Court Excess Fees 25,000.00 17,841M (7,159.00)
341.550 Reimburse Supervisor of Elections 2,500.00 9,046.25 6,546.25
342.290 Juvenile Feeding - Sheriff -0- 853.32 853.32
342.300 Reimbursement - Feeding Prisoners 1,000.00 - 0 - (1,000.00)
342.301 Reimbursement - Utilities Juvenile Home 500.00 2,660.00 2,160.00
347.100 Non-Resident Fees 1,000.00 1,215.00 215.00
347.101 Xerox Commissioners 12,000„Oo 18,860.05 6,860.05
347.290 'Tolls & Dockage 6,000.00 9,572.00 3,572.00
352.002 Legal Aid Services 12 000.00 1 048.50 (10 951.50)
Total Charges for Services TIM
350 Fine & Forfeitures
-152—.-DOD--I--iB-r—a-r-y--dverdue Books 9,000.00 150811.01 6,811.01
360 Miscellaneous Revenue
merest on Time Deposit 200,000.00 362,771.73 162,771.73
361.101 Interest on Time Deposit FRS 4,792.85 39,667.28 34,874.43
361.102 Interest on Daily Repo 30,000.00 83,984.02 53,9WO2
361sIO3 Interest on Daily Money Market - 0 - 4,130.59 4,130.59
362.000 Rents 6,000.00 8,339.50 2,339.50
362.001 Rents - Marathon Airport 66,500.00 55,629.93 (10,870.07)
362.002 Taxes - Airport Sales Tax 292.73 - 0 - (292.73)
364.410 Sale of Surplus Equipment - 0 - 40.00 40.OD
366.900 Reimbursement Indigents 90,000.00 107,362.36 17,362.36
366.900 Donations Local History - 0 - (60.00) (60.00)
366.901 Key Largo Airport Donations 21,474.81 - 0 - (21,474.81)
34
GENERAL REVENUE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Budget Actual Variance
Favorable
(Unfavorable)
360 Miscellaneous Revenue
--3--667-977 Do-nations - Mary Trevor
0 - 40.00 40.00
366.903 Donations - Islamorada Library 825.00 825.00 - 0 -
366.920 Homemaker Project Income 347.10 352.00 4.90
366.921 Senior Citizens Project Income 18,648.00 - 0 - (18,648.00)
366.921 Nutrition C-1 Project Income 3,839.17 4,992.12 1,152<95
366.923 Nutrition C-11 Project Income 1,326.47 1,384.33 57.86
366.924 Transportation III Project Income (597.89) 722.97 1,320.86
366.924 CCE Project Income FY 83/84 1,011.85 2,738.30 1,726.45
366.925 Project Income Homemakers 4,779.17 3,607.26 (1,171.91)
366.926 Project Income CI 29,000.00 23,572.02 (5,427.98)
366.927 Project Income C11 4,000.00 3,675.84 (324.16)
366A28 Project Income Transportation 111 3,710.00 4,571.85 861.85
366.929 COE Project Income FY 84/85 3,000.00 718.00 (2,282.00)
655.13 1,655.13
Refunds Prior Year - Gen. Revenue 1,000.00 2,
369.300 369.300 Refunds Prior Year - Library - 0 - 678.00 678.00
369.900 Miscellaneous Revenue Gen. Revenue 1,000.00 10,591.29 9,591.29
369.900 Miscellaneous Income « Library 1,000.00 1,221.80 221.80
369.901 Telephone Commissions - 0 - 1,607.83 1,607.83
369.902 Reimbursement - Welfare 2,000.00 2,867.13 867.13
369.903 Refunds Prior Year - FICA Reimb. - 0 - 294.62 294.62
369.904 Courthouse Repairs 872.31 872.-31 - 0 -
369.905 Refund Prior Year - Gas Billing Other Govt - 0 - 12 501.72 12 501.72
Total Miscellanoue Revenues 4V4-;T2=
Total Revenues 14,171,666.23 15,081,281.09 909,614.86
35
GENERAL REVENUE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Budget Actual Variance
Favorable
Exoenditures (Unfavorable
General Government
0100-511 Board of County Commissioners 611,137.24 609,408.01 1,729.23
0101-511 Fine Arts Council 2,18%34 1,603.89 583.45
0201-513 Clerk to the Board 339,084.19 324,808.83 14,275.36
0202-516 Clerk Circuit Court 617,650.95 557,492.73 60,158.22
0203-519 Microfilm 111,804.29 98,318.92 13,485.37 0204-516 Clerk County Court 297,048.53 287,569.99 9,478.54 0205-513 Data Processing 363,144.80 3432195.83 19,948.97
0206-516 Electronic Recording 38,446.83 38,165.96 280.87
0300-514 County Attorney 318,852.97 303,936.05 14,916.92
0400-513 Property Appraiser 755,419.21 734,397.38 21,021.83
0401-513 Property Appraiser Legal 5,000.00 3,723.25 1,276.75
0500-513 Tax Collector 882,161.17 857,489.44 24,671.73
0601-516 Circuit Court 140,854.14 118,341.44 22,512.70
0602-516 County Court 25,265,00 18,059.96 7,205.04
0603-516 State Attorney 70,331.25 61,801.14 8,530.11
0604-516 Public Defender 139,841.59 139,841.59 - 0 -0701-519 Supervisor of Elections 165,566.97 162,176.25 3,390.72
0702-519 Elections 85,186.37 81,434.47 3,751.90
0800-512 County Administrator 80,898.09 78,729.27
0801-513 Personnel & Safety 2,168.82
91�814.20 82,972.71 8,841.49
0901-519 County Garage- Key West 86,740.18 61,524.34 25,215.84
0902-519 Courthouse & Annexes 579,419.06 577,327.95 2,091.11
0903-519 Other Administrative Buildings 658,697.28 651,989.47 6,707.81
0904-519 County Garage - Middle Keys 75,679.10 63,656.61 12,022.49
0905-519 County Garage - Upper Keys 75,822.37 68,904.66 6,917.71
1001-515 Planning & Zoning 676,834.96 662,517.31 14,317.65
1003-515 Monroe County Comprehensive Plan 200,000.00 105,642.85 94,357.15
1004-515 Growth Management Grant 32,000.00 31,963.60 36.40
1100-519 Advertising 157,303.39 155,769.82
9210-580 Refunds Prior Year 1,533.57
887.37 887.37
36
GENERAL REVENUE FUND
STATEMENT OF REVENUES, -EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL. YEAR ENDED SEPTEMBER 30, 1984
Budget Actual Variance
Favorable
(Unfavorable)
222d i tur°es
Public Safety
1002-524 Building Department 606,398.71 571,208.83 35,189.88
1300'527 Medical Examiner 65,440.38 65,440.38 - 0 -
1401-525 Civil Defense 224,806.23 213,187.51 11,618.72
1403-525 FPL Grant 34,367.99 25,025.04 9,342.95
1404-525 Civil Defense Maint. & Serv. Grant 163,20&00 67,912.87 95,295.13
1 -525 FPL Miscellaneous Expenses 24,482.00 13,889.51 10,592.49
405 1406-525 FPL Capital Outlay - Equipment 3,430.03 3,411.00 19.03
1407-525 Maint. & Service Grant - Civil Defense 12,628.77 12,628.77 - 0 0
1410-525 Emergency Services Coordinator 103,095.38 92,398.12 10,697.26
1500-521 Emergency Medical Communications 29,064.00 24,818.79 4,245.21
1501-521 Emergency Telephone 911 12,000.00 8,134.68 3,865.32
9990-580 Note Interest Payment - Jail 111 743.00 11 743.00 100 000.00
m66_-- I
Physical Environment
0990-534 Pollution Control 340,171.64 265,695.96 74,475.68
2300-537 Extension Service 79 210.71 68,000e66 11 210.05
3- 333,696.62
Transportation
0904-541 Highway Beautification 10,000.00 9,560.02 439.98
2400-542 Marathon Airport 80,849.68 50,236.28 30,613.40
2401-542 FAA & DOT - ADAP-03 81,123.72 81,123.72 - 0 -
2402-542 Key Largo Airport Site 118,990.40 - 0 - 118,990.40
2403-542 AIP-04/Master Plan Update, Mara. Apt. 44 444.00 10 490.70 339953.30
.30
t!�t
37
GENERAL REVENUE FUND
STATEMENT OF REVENUES, EXPENDITURES 8, CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Budget Actual Variance
Favorabb
LMMLiLum (Unfavorable
Economic Environment
1200-553 Veterans' Affairs 125,157.08 125,157.08 - 0 -
1814-564 SCSP FY 83/84 215,652.32 208,655.88 6,996.44
1815-564 SCSP and SCSP/Local FY 84/85 35,302.14 32,242.79 3,059.3E
3406-551 CETA Liaison 102 981.39 50 273.94 52 707 45
Human Services
0910-562 Animal Control - Key West 76,665.34 76,150.73 514.61
0911-562 Animal Control - Marathon 56,978.47 55,517.38 1,461.09
0912-562 Animal Control - Plantation Key 51,715.97 51,234.62 481.35
1601-563 Baker Act Hospital 51,415.00 51,346.85 68.15
1602-563 Lower Keys Guidance Clinic 39,728.00 39,728.00 - 0 -
1602-563 Dade/Monroe Mental Health Bd. (LKGC) 645.10 - 0 ® 645.10
1603-563 Middle Keys Guidance Clinic 20,537.00 20,537.00 - 0 -
1604-563 Upper Keys Guidance Clinic 31,702.00 31,702.00 - 0 -
1605-563 MARC House 51,415.00 51,415.00 - 0 -
1607-563 Monroe Association Retarded Citizens 8,538.96 8,538.96 - 0 -
1608-563 Baker Act Transportation 39,261.21 39,261.21 - 0 -
1801-562 Welfare Administration 160,442.19 157,528.30 2,913.89
1802-564 Welfare Services 198,595.20 198,253.23
1803-564 County Home 319,764„80 297,595.81 22,341.9997
168.
1807-564 Transportation 115,801.76 100,419.03 15,382.73
1831-564 Transportation Title 111 1,051.20 - 0 - 1,051.20
1832-564 Nutrition Title C-I 5,398.76 - 0 - 5,398.76
1833-564 Nutrition Title C-II 331.36 - 0 - 331.36
1835-564 CCE 20,218.95 20,000.00 218.95
1836-564 Entrant Impact Aid 79,139.78 68,527.80 10,611.98
1837-564 Nutrition C-I Non-Recurring Funds 180.28 - 0 - 180.28
38
GENERAL REVENUE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Budget Actual Variance
Favorable
(Unfavorable)
xpenditures
Human Services
1839-564 Homemakers 35,333.27 31,285.82 4,047.45
1840-564 Transportation 111 25,606.32 24,066.53 1,539.79
1841-564 Nutrition C-1 59,162.04 54,617.15 4,544.89
1842-564 Nutrition C-11 9,880.86 8,255.58 1,625.28
1843-564 Transportation III Non-Recurring Old Year 11.20 - 0 - 11.20
1843-564 Transportation III Non-Recurring 4,464.52 4,396.07 68.45
1844-564 CSBG 500.00 500.00 - 0 -
1845-564 CCE Federal Monies 191,295.99 191,001.35 294.64
1846-564 Marathon Senior Citizens Center 23,700.86 22,806.09 894.77
1847-564 Sheriffs Child Saver Loan Program 13,000.00 9,750.00 3,250.00
1848-564 Nutrition C-I Non-Recurring 11,600.51 11,600.51 - 0 -
1849-564 Nutrition C-11 Non-Recurring 1,983.25 1,983.25 - 0 -
1850-564 Transportation III Non-Recurring Equip. 8,570.00 8,570.00 - 0 -
1851-564 Homemaker 122,551.63 90,478.11 32,073.52
1852-564 Nutrition C-1 253,591.00 168,259.29 85,331.71
1853-564 Nutrition C-II 43,500.50 32,855.36 10,645.14
1854-564 Transportation 111 93,447.00 67,141.42 26,305.58
1855-564 CSBG 6,613.00 6,011.76 601.24
1856-564 CCE 241,509.97 61,350.69 180,159.28
1901-564 Lower Keys AARP 1,500.00 1,489.36 10.64
1902-564 Middle Keys AARP 1,500.00 1,149.96 350.04
1903-564 Upper Keys AARP 1,500.00 415.73 1,084.27
1904-564 Big Pine AARP 1,500.00 1,500.00 - 0 -
1905-564 Older Americans Volunteer Program 2,000.00 1,719.95 280.05
2100-564 Legal Aid 9,900.00 1,314.82 8,585.18
T,493_,_7_49_._2_5 TW5_,274_.7_2 423,4 —3.5-3-
39
GENERAL REVENUE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Budget Actual VariancE
Favorab'
(Unfavorab
Expenditures
Cultural and Recreation
0920-534 Parks & Beaches 430,183.75 424,968.87 5,214.E
0921-534 Harry Harris Park 500.00 5MOO - 0
0922-572 Recreation 5,425.69 5,000m 425.f
0937-572 Boating Improvement 17,041.00 17,041.00 - 0
0938-572 Artificial Fishing Reef 11,404.10 11,404.10 - 0
2200-573 Museums 21,672.23 17,307.45 4,364.7
2600-571 Library Operations 130,000,00 6,000»00 124,000.0
2600-571 Library Operations 636,914.57 634,784.09 2,130.4
2601-571 State Aid to Libraries 900.00. 890.32 9.6
2603-571 Early Childhood Grant 1.6,000.00 (45.79) 16,045»7
2604-571 Library Jail Grant 8,000.00 6,077.29 1,922.7
2605-571 Bilingual Grant 8 000.00 7 179 58
TT479T474
Total Expenditures T7nTl=
Excess Revenues Over (Under) Expenditures 82,250.23 2,585,012.84 2,502,762»6,
Other Financing Sources (Uses):
Transfer In 333,192.00 -263,540.59 (69,651.4:
Other Financing Sources (Uses)
Transfer Out (57,303.40) (57,303,40) - 0
Excess Revenues Over (Under) Expenditures
and Other Sources 358,138.83 2,791,250.03 2,433,111.2(
Fund Balance October 1, 1983 (563 248.53) 3 025 314 60 3 588 563 11
Fund Balance September 30, 1984
40
AIRPORT FUND
BALANCE SHEET
SEPTEMBER 30, 1984
ASSETS
Cash 202,326.08
Accounts Receivable 18,257.24
Due From Other Governments _50_,319-90
Total Assets 270,903.22
LIABILITIES AND FUND BALANCE
Contracts Payable 108,147.93
Sales Tax Payable 530.39
Due To Other Funds 6,064.99
Deposits in Escrow 5,496.38
Deferred Revenue _66.L899.10
Total Liabilities 187,138.79
Fund Balances
Unreserved _$3,764.43
Total Liabilities and Fund Balance 270,903.22
41
AIRPORT OPERATIONS AND MAINTENANCE
STATEMENT OF REVENUES, EXPENDITURES CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEM8ER 30, 1984
Budget Actual Variance
Favorable
Revenues (Unfavorable)
Intercovernmental Revenue
7n 71T_T_U77UA7_--03 156,357.16 121,684.92 (34,672.24)
331.410 FAA AIP-01 607,070.00 113,659.68 (493,410.32)
331.420 KW. AIP-02 63,211.00 10,907.40 (52,303.60)
334.400 DOT ADAP-06 41,577.50 13,076.40 (28,501.10)
334.400 DOT AIP-01 33,726.00 6,314.10 (27,411.90)
334.410 DOT Tank Seal 200.00 - 0 - (200.00)
12
334.420 AIP-02 Key West-State 3 5 00 6D6.00 (2 906.00)
mt tI 5-7- (Tit
.�n��Char es for Service
gn e Fees & Rentals 100,000.00 151,336.59 51,336.59
344.102 Rental Car Leases 90,000.00 76,140.29 (13,859.71)
344.103 Concessions and Leases 46 000.00 29 617.12 (16 382 88)
ry
yk
Miscellaneous Revenue
on Time Deposits 8,000.00 9,006.19 1,006.19
361.102 Interest on Daily Repo - 0 - 1,444.77 1,444.77
362.002 Taxes 0 - 182.76 182.76
Total Revenues 1,149,653.66 533,976.22 (615 677.44)
42
AIRPORT OPERATIONS AND MAINTENANCE
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Budget Actual Variance
Favorable
(Unfavorable)
.expenditures
TransTortation
22q2E&RF1Key West International (0 M) 363,237.92 339,678.16 23,559.76
2403.542 Key West ADAP-06 135,163.35 135,163.35 - 0 -
2404.542 AIP-05/Runway Lighting 75.00 75a00 - 0 -
2404.542 AIP-05/Runway lighting 40.00 - 0 - 40.00
2405.542 AIP-01 674,522.00 126,288.20 548,233.80
2406.542 Tank Seal . 200.00 - 0 - 200.00
2407.542 AIP-02/Crash Fire Rescue 70235.00 15 470.00 54765-00
Total Expenditures 1243,473.27 616 674.71 626,798.56
Excess of Revenues Over (Under) Expenditures (93,819.61) (82,698.49) 11,121.12
Fund Balance - October 1, 1983 (229 486.99) 166�L462.92
L95,949.91
Fund Balance - September 30, 1984 (323,306.60) 83,764.43 407,071.03
43
.......X!
SPECIAL REVENUE FUND GROUP
FINE AND FORFEITURE FUND
BALANCE SHEET
SEPTEMBER 301 1984
ASSETS
Cash 39,289.07
Investments 1,280,000.00
Taxes Receivable Delinquent (Net) 153,687.12
Accounts Receivable 60.00
Due From Other Governments 115,895.00
Due From Clerk 82,406.80
Due From Other Funds 3 227.00
Total Assets 1,674,564.99
LIABILITIES AND FUND BALANCE
Vouchers Payable 1,169.11
Due To Other Funds 54,776.27
Other Current Liabilities 5,720.60
Deferred Revenue 28,148.50
Total Liabilities 90,414.48
Fund Balances
Unreserved 1,584,150.51
Total Liabilities and Fund Balance 1,674,564.99
44
FINE & FORFEITURE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,�1984
Budget Actual Variance
Favorable
(Unfavorable)
Revenues
Taxes
=. 00 Current Taxes 8,183,523.00 7,853,291.78 (330,231.22)
311.200 Delinquent Taxes - 0 - 4,514.83 4,514.83
311.201 Tax Redemption - 0 - 153 687.12 153 687.12
1$
Total Taxes TMTs�6. 6 ,U1i,493..�75 '77Z, 2 )
;3iTInter overnmental Revenue
0,u�an-Haitian Aid - 0 - 5,525.00 5,525.00
333.900 Payments In Lieu - Federal - 0 - 3,009.35 3,009.35
334.162 Witness Reimbursement - 0 - 14,711.41 14,711.41
334.290 Non-Recurring Assistance 19,380.00 - 0 - (19,380.00)
334.294 Motorcycle Safety - 0 - 12,711.26 12,711.26
335.191 M. C. Sheriffs Cats 19,380.00 19,146.96 (233.04)
335.200 M. C. Bicycle/Pedestrian Traffic 74,342.00 44,752.66 (29,589.34)
341.518 Excess Fees - Sheriff 31,607.00 126,183.66 94,576.66
342.302 Housing Federal Prisoners 10 000.00 51 255.00 41 255.00
Total Intergovernmental Revenues —154,169� 7T;�� ,586.3u
Fines & Forfeitures
Ines 750,000.00 874,907.47 124,907.47
351.200 Law Enforcement Trust Fund 6,561.18 3,615.67 (2,945.51)
351.300 Court Filing LEEA 253 000.00 34 091.00 9,091.00
Total Fine & Forfeitures —7$75'T.I$ 91Z,614.14 — 13i'Ubz.9b
Charges for Services
359.000 Court Filings - Civil 65,000.00 75,093.90 10,093.90
Miscellaneous Revenue
361.100 Interest on Time Deposit 35,000.00 146,370.90 111,370.90
366.000 Donations - Ocean Reef - 0 - 14,880.00 14,880.00
369.300 Refunds Prior Year 1,000.00 4,513 10 3,513.10
369.900 Wm. Freeman, Sheriff - Copies - 0 - 1,570.38 1,570.38
Total Miscellaneous Revenue — 36,000.00 167,334.3W —13 ,334. 8
Total Revenues 9,220,793.18 9,443,831.45 223,038.27
45 .
FINE & FORFEITURE FUND
STATEMENT OF REVENUES, EXPENDITURES I CHANCES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Budget Actual Variance
Favorable
(Unfavorable)
Expenditures
General Government
'27UU-- Witness-7ees 190,000.00 125,378.44 64,621.56
9210-517 Refunds Prior Year 6,000.00 5 944.42 55,58
'UM Total General Government
Public S f t
- heriff's Budget 6,977,987.00 6,973,417.00 4,570.00
2902-521 Sheriff's WC & Insurance) 251,607.00 246,008.85 5,598.15
2903-521 Other Law Enforcement Officers 41,000.00 33,667.67 7,332.33
2904-521 LEER Funds 33,205.25 32,543.96 661.29
2905-521 Air Florida Security 1,512,007.00 112,007.00 1,400,000.00
2906-521 Trust Fund Capital Equipment 6,561.18 - 0 ® 6,561.18
2907-521 'Trust Fund Capital Equipment 38,760.00 19,146.96 19,613.04
2908-521 Law Enforcement Trust Fund 30,872.00 - 0 - 30 872 00
Total Public Safety 7=, ,§WT.T 774N=, .W �9
Total Expenditures 9,087,999.43 7,548,114.30 1,539,885.13
Excess of Revenues Over (Under) Expenditures 132,793.75 1,895,717.15 1,762,923.40
Fund Balance - October 1, 1983 (569,004.29) (311,566.64) 257,437.65
Fund Balance - September 30, 1984 (436,210.54) 1,584,150.51 2,020,361.05
46
ROAD AND BRIDGE FUND
BALANCE SHEET
SEPTEMBER 30, 1984
ASSETS
88,686. 23
Cash
Investments 2,395 ^504. 67
Accounts Receivable 10.83
Due From Other Governments 11 7 l
Total Assets 2,603,475.89
LIABILITIES AND FUND BALANCE
Vouchers Payable 8I ^442. 70
Due To Other Funds 12,777. 35
Deposits In Escrow 9"847.47
Other Current Liabilities 1 087. 12
Total Liabilities
Fund Balance
Reserve For EnCumbances I04. 50
Unreserved Fund Balance I 75
Total Fund Balance 2,518, 321 . 25
,GB47�603
Total Liabilities and Fund Balance 2,603,475 .89
47
ROAD AND BRIDGE FUND
STATEMENT OF REVENUES, EXPENDITURE & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Variance
Favorable
Budget Actual (Unfavorabl
Revenues,
InteL. overnmental Revenue
MT.722F�unty�urpvuesud'as (20% Sth&6th) 290,000.00 279,089w71 (10,910.2
335.421 County Surplus Gas (80% 5th&6th1 1,838,633.00 696,291.70 (1,142,341.3
335»422 .04 County Gas Tax 938,212.00 833,855.43 (104,356.5
335.440 Gas Tax Pour Over Trust Fund 750,000.00 743,382.69 (6,617.3
3354441 Special Motor Fuel Use Tax 7 000.00 11 545 17 4 545 1
Total Intergovernmental Revenue TIM, T,Ti-e,T
Miscellaneous Revenue And Licenses And Permits
MT.=-9p-e-c—ia-1--R-o-aT Project—Permits - 0 4,787.50 4,787.51
361.100 Interest on Time Deposits 50,000ry00 84,689.09 34,689.0
361.102 Interest an Time Deposit/5th&6th - 0 - 116,781.19 116,781.1!
364n220 Sale of Surplus Property - 0 - 104.00 104.01
369.300 Refunds Prior Years - 0 - 91.91 91.9:
369.900 Miscellaneous Revenue 27 809.31 46 525 70 18 716 3S
Total Miscellaneous Revenue
Total Revenues 3,901-,654.31 2,817,144.09 (1,084,510.2,
48
ROAD AND BRIDGE FUND
rATEMENT OF REVENUES, EXPENDITURE & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Variance
Favorable
Budget Actual (Unfavorable)
nditures
Vans
ortation - Operations
ions�l Maintenance
9�oa e m n
852,586.52 798,969.62 53,616.90
0941-541 Traffic Engineering 23,809.31 16,500.00 7,309.31
0943-541 Boot Key Bridge 67,975.87 65,262.98 2,712.89
0946-541 .04 Gas Tax 688,073.59 19,024.45 669,049.14
0980-541 Street Lighting 201,785.37 185,434.05 16,351.32
3000-541 Resident County Engineer 77 760.98 71 286.09 6 474.89
Total Operations & Maintenance
Trans
�nsorat�iRpaiectts
a 0" s
—44 Gas axproth 406,684.52 21,777.03 384,907.49
9465-506 4 Cent Gas Tax 203,227.81 106,947.57 96,280.24
9505-506 80% Gas Tax, 5th&6th 1 746 701.00 1 300 251.24 446 449.76
Total Road Projects - 9ffM7.—49
Total Expenditures 4,268,604.97 2,585,453.03 1,683,151.94
Excess of Revenues Over (Under) Expenditures (366,950.66) 231,691.06 598,641.72
Fund Balance - October 1, 1983 (384,310,66) 2,286L630-19 2,670,940.85
Fund Balance - September 30, 1984 (751,261.32) 2,518,321.25 3,269,582.57
49
LAN LIBRARY FUND
BALANCE SHEET
SEPTE BER 30, 1984
ASSETS
Cash 4,749.53
Investments 38,000.00
Due From Clerk 1,282.50
Total Assets 44,032.03
LIABILITIES AND FUND BALANCE
Vouchers Payable 1,202.20
Fund Balance
Unreserved 42,829.83
Total Liabilities and Fund Balance 44,032.03
50
LAW LIBRARY FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Budget Actual Variance
Favorable
(Unfavorable)
+enues
Ch
ar es for Services
Law L, r a ry Receipts 14,000.00 16,276.00 2,276.00
Miscellaneous Revenue
76171OU-M-f-ereston Time Deposit 3,000.00 2,130.75 (869.25)
361.102 Interest on Daily Repo - 0 - 693.76 693.76
Total Miscellaneous Revenue -77m= -77= 7175-M
Total Revenues 17,000.00 19,100.51 2,100.51
)enditures
General Government
UUNTZIT Law Library54j867-19 16.L506-97 38_1360.22
Total Expenditures 54,867.19 16,506.97 38,360.22
Excess of Revenues Over (Under) Expenditures (37,867.19) 2,593.54 40,460.73
Fund Balance - October 1, 1983 (62 746.87) 40z_ L9 236-29 102 83-16
__.
Fund Balance - September 30, 1984 (100,614.06) 42,829.83 143,443.89
5 1
TOURIST DEVELOPMENT TRUST FUND
BALANCE SHEET
SEPTEMBER 30, 1984
ASSETS
Cash
District 1 58,561.12
District 11 5,176.05
District 111 12,629.14
District IV 13,330.14
District V 92245-78
Total Cash 98,942.23
Investments
District I - 0 -
District 11 12,417.44
District 111 29,926.00
District IV 31,412.67
District V 31,327.98
Total Investments 105,084.09
Due From Other Governments
District 1 105,191.62
District 11 13,825.44
District 111 419759.34
District IV 25,472.66
District V 19,583-25
Total Due From Other Governments 205,832.31
Total Assets 409,858.63
LIABILITIES AND FUND BALANCE
Vouchers Payable, District 1 54,495.26
Fund Balance
District 1 108,735.69
District 11 31,481.55
District 111 84,455.36
District IV 70,372.01
District V 60 L318.76
Total Fund Balance 155,363.37
Total Liabilities And Fund Balance 409,858.63
52
TOURIST DEVELOPMENT TRUST FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Budget Actual Variance
Favorable
(Unfavorable)
-enues
Intergovernmental Revenue
purist ax Proceeds-District I 720,881.00 720,927.01 46.01
312.101 Tourist Tax Proceeds-District II - 0 - 31,299.14 31,299.14
312.102 Tourist Tax Proceeds-District III - 0 - 84,025.78 84,025.78
312.103 Tourist Tax Proceeds-District IV - 0 - 69,912.42 69,912.42
312.104 Tourist Tax Proceeds-District V' - 0 - 59 854.78 59 854.78
Total Intergovernmental Revenue 720,881.00 966;0TT M,iJ8.13
Miscellaneous Revenue
b361..101 Interest`On Time Deposits-District II - 0 - 182.41 182.41
361.102 Interest On Time Deposits-District III - 0 - 429.58 429.58
361.103 Interest On Time Deposits-District IV - 0 - 459.59 459.59
361.104 Interest On Time Deposits-District V - 0 - 463.98 463.98
Total Miscellaneous Revenue - t—- — 11535T56
Total Revenues 720,881.00 967,554.69 246,673.69
enditures
Culture/Recreation
romotion Advertising-District 1 501,809.82 464,694.37 37,115.45
1101-519 Cultural Events-District 1 268. 485.78 229,355.55 39,130.23
Total Expenditures 770,295.60 694,049.92 76,245.68
Excess of Revenues Over (Under) Expenditures (49,414.60) 273,504.77 322,919.37
Fund Balance - October 1, 1983 (54,803.78) 81,858.60 136,662.38
Fund Balance - September 30, 1984 (104,218.38) 355,363.37 459,581.75
53
DEBT SERVICE FUND GROUP
DEBT SERVICE FUND
COMBINING BALANCE SHEET
SEPTEMBER 3Q, 1984
1965 Improvement Total
Building Bonds
Certificates 1981
ASSETS
Cash 747.49 41,362.42 42,109.91
Cash W/Fiscal Agent 76,200.00 451,797.79 527,997.79
Investments 1,220,D48.77 526,872.42 1,746,921.19
Taxes Receivable Delinquent 2,003.67 - 0 - 2,003.67
Due From Other Fund - 0 - 425.00 425.00
Total Assets 1,298,999.93 1,020,457.63 2,319,457.56
LIABILITIES & FUND BALANCE
Liabilities
Vouchers ayable 83.38 - 0 83.38
Due To Dther Funds - 0 - - 0 a 0 -
Matured Bonds Payable 50,000.00 35,000.00 85,000.00
Matured Interest Payable 26 200 00 416,797.79 442,997,79
Total Liabilities 76,283.38 451,797.79 528,081.17
Fund Balances
Reserve For Payment Of Long-Term Debt 1,222,716.55 568,659.84 1,791 376_39
Total Liabilities and Fund Balance 1,298,999.93 1,020,457.63 2,319,457.56
54
DEBT SERVICE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
1965 Improvement Total
Building Bonds
Certificates 1981
evenues
Taxes Current 104,697.63 - 0 - 104,697.63
Delinquent 67.21 - 0 - 67.21
Redemption 2,003.67 - 0 - 2,003.67
Intergovernmental Revenue
Rate 7 rac 0 --- P -Proceeds 223,250.00 223,250.00
Z—
Payment In Lieu 634.00 - 0 - 634.00
Payment In Lieu - Federal 39.20 - 0 - 39.20
Miscellaneous Revenue
I nteres FT-ar-n-e-d— _111.434.03 40x406.49 151,840.52
Total Revenues 218,875.74 263,656.49 482,532.23
EMLLUM
Debt Service
P r 1—n c—i p—a 50,000.00 25,000.00 75,000.00
Interest 25,075.00 205,485.29 230,560.29
Costs 916.76 — 225.00 1s141.76
Total Expenditures 75,991.76 230,710.29 306,702.05
Excess Revenues Over (Under) Expenditures 142,883.98 32,946.20 175,830.18
Fund Balance - October 1, 1983 1,079,832-57 535.,713-64 1,615.546-21
Fund Balance - September 30, 1984 1,222,716.55 568,659.84 1,791,376.39
55
CAPITAL PROJECT FUND GROUP
CAPITAL PROJECTS
BALANCE SHEET
SEPTEMBER 30, 1984
ASSETS
E
Cash 54.16
- Investments 380,000.00
Due From Other Funds 57,303.40
Due From Other Governments 153,500.96
Total Assets 590,858.52
LIABILITIES AND FUND BALANCE
Liabilities
Contracts Payable 71,970.98
Deposits In Escrow 225.00
Notes Payable 400,000.00
Due To Other Funds 111 26 .02
Total Liabilities 583,465.00
Fund Balance
Unreserved 7,393.52
Total Liabilities And Fund Equity 590,858.52
56
CAPITAL PROJECT FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND DxLxwcs
FOR THE FISCAL YEAR ENDED SEr)InBEn 30, 1984
Budget Actual Variance
Favorable
(Unfavorable)
renues
Intertiovernmental Revenue
7�)
l,Z�O,0V�,VV l�4,lG5,�5 (l,UY6,8�4,
-Marshal >
334.790 Higgs Beach State Grant )
Total Intergovernmental Revenue 1,360,2 ^,,n ^^°,°",.=
Miscellaneous Revenue 361 T
ln,estmen�s ___-_0_- ����7 �6��7
1�8,40 (l"ll7,nG�.O8)
1,360,223.56 247
Tntul Revenues ,
)eDditur]es
0921.576 Higgs Beach Project 167,526.96 DV,�4^l4 1,009,577.9959,�2.82
- 1,250,000.00 240,422.01
3��V �7l Jail Project
390O^57l Library __5-0\/�0-00 ___-_V_- 50L,000.00
Total Expenditures _1�4������ __348
,306.15 1,119x.220.81
Excess Revenues Over (Under) Expenditures (107,303.40) (105°149.67) 2,153.73
her
Operating Transfers - In __57.,_3O3-4Q __57,303.40 -_0_-
Excess of Revenues Over (Under) Expenditures
And Other Financing Services (50`000.00) (47,846,27) 2,153.73
Fund Balance - October l, 1983 1,435,803-00 ___55.239-79 1,491,042.79
Fund Balance - September Jo, 1984 1,385,803.00 7,393.52 1,493,196J52
57
SPECIAL ASSESSMENT FUND GROUP
MUNICIPAL SERVICE TAX DISTRICT NO. 701
BALANCE SHEET
SEPTEMBER 30, 1984
ASSETS
Cash 11,793.11
Investments 7 ,800.00
Due From Other Funds 477.92
Due From Other Governments 614.1
Taxes Receivable Delinquent 1,711.57
Allowance For Uncollectable Taxes Delinquent (85.58)
Total Assets 94$ 11.15
LIABILITIES AND FUND BALANCE
Liablities
Vouchers Payable 5,181.30
Due To Other Funds 72.50
Total Liablities 5,253.80
Fund Balance
Reserve For Encumbrances 133.67
Unreserved 882923.68
Total Fund Balance 892057.35
Total Liabilities And Fund Balance 94,311.15
58
MUNICIPAL SERVICE DISTRICT NO. 701
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Budget Actual Variance
Favorable
(Unfavorable)
venues
Taxes
=. 00 Current Taxes 69,759.00 64,752.76 (5,006.24)
311.200 Delinquent 'Taxes - 0 - 2,100.78 2,100.38
311.201 Tax Redemption - 0 - 1,625.99 1,625.99
Interoovernmental Revenues
M17571 tare 77h a r i n—g 600.00 600.00 - 0 -
Total Taxes & Intergovernmental Revenues -7u7srw —7—,77977)
Miscellaneous Revenue And Charges For Services
'9 �iciss ees, �2- 3 - 0 - 201.50 201.50
341.512 Excess Fees., 1983-1984 - 0 - 614.13 614.13
361.100 Interest On Time Deposits - 0 - 6 199.57 6 199.57
Total Miscellaneous Revenue
Total Revenues 7U7=
)enditures
General Government
=7--STTZ-o—amfission and Fees 4,052.00 3,404.49 647.51
Public S f_t+,g_
C oppitt Ambulance 45,093.20 20,821.24 24,271.96
1430-522 Big Coppitt Fire 46 980.20 25 460.18 21 520.02
Total Public Safety t?7
Total Expenditures fe,-4 19.49
Excess of Revenues Over (Under) Expenditures (25,766.40) 26,408.82 52,175.22
ier Financing Sources (Uses)
Excess of Revenues Over (Under) Expenditures &
Other Financing Services (25,766.40) 26,408.82 52,175.22
Fund Balance - October 1, 1983 18 944.44 64:,648.53 43,704-09
Fund Balance - September 30, 1984 (6,821.96) 89,057.35 95,879.31
59
MUNICIPAL SERVICE TAX DISTRICT NO. 702
BALANCE SHEET
SEPTEMBER 30, 1984
ASSETS
Cash 3,639.05
Investments 154,660.00
Due From Other Funds 15,674.67
Due From Other Governments 2,147.47
Taxes Receivable Delinquent 9,761.02
Allowance For Uncollectable Taxes Delinquent (488.05)
Total Assets 185,394.16
LIABILITIES AND FUND BALANCE
Liablities
Vouchers Payable 31,035.08
Contracts Payable 8,114.22
Due To Other Funds 2 377.91
Total Liablities 41,527.21
Fund Balance
Reserve For Encumbrances 2,346.12
Unreserved 1411520,83
Total Fund Balance 1431866,95
Total Liabilities And Fund Balance 185,394.16
60
MUNICIPAL SERVICE DISTRICT NO. 702
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Budget Actual Variance
Favorable
(Unfavorable)
,enues
Taxes
=. 00 Current Taxes 237,059.00 218,947.21- (18,111.79)
311.200 Delinquent Taxes - 0 2,293.69 2,293.69
311.201 Tax Redemption - 0 9,272.97 9,272.97
Intergovernmental Revenues
TMMState—7har i—ng 470.00 470.00 - 0 -
Total Taxes & Intergovernmental Revenues
Miscellaneous Revenue And Char es For Services
341.511 Excess e s, - 3 - 0 - 604.50 604.50
341.512 Excess Fees, 1983-1984 - 0 - 2,14%47 2,147.47
361.100 Interest On Time Deposits - 0 - 14,493.31 14,493.31
369.900 Miscellaneous - 0 - 261.82 261.82
Total Miscellaneous Revenue --T71=
Total Revenues
mnditures
General Government
MM-STY-Co—mission and Fees 11,873.00 9,628.81 2,244.19
Public Safety
' 6_',she
--
L23-7—2 ,Herman's Hospital 86,978.52 70,297.90 16,680.62
1433-522 Marathon Vol. Fire 192 928.52 151 883.47 41 045.05
Total Public Safety
Total Expenditures
Excess of Revenues Over (Under) Expenditures (54,251.04) 16,680.79 70,931.83
ier Financing-Sources-s2mi
Operating Transfers - In 15,656.13 15,656.13 - 0 -
Excess of Revenues Over (Under) Expenditures
Other Financing Services (38,59431) 32,336.92 70,931.83
Fund Balance - October 1, 1983 49 126.67 111 530.03 62 403.36
Fund Balance - September 30, 1984
61
MUNICIPAL SERVICE TAX DISTRICT NO. 703
BALANCE SHEET
SEPTEMBER 30, 1984
ASSETS
Cash 4,155.55
Investments 105,300.00
Due From Other Funds 29.60
Due From Other Governments 665.31
Taxes Receivable Delinquent 310.42
Allowance For Uncoliectable Taxes Delinquent (15.52)
Total Assets 110,445.36
LIABILITIES AND FUND BALANCE
Liablities
Vouchers Payable 5,126.65
Due To Other Funds 16869.21
Total Liablities 21,995.86
Fund Balance
Reserve For Encumbrances 3,077. 2
Unreserved 85,371.98
Total Fund Balance 88,449.50
Total Liabilities And Fund Balance 110,445.36
62
MUNICIPAL SERVICE DISTRICT NO. 703
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Budget Actual Variance
Favorable
(Unfavorable)
hues
Taxes
=1. 00 Current Taxes 72,925.00 68,490.97 (4,434.03)
311.200 Delinquent Taxes - 0 - 3,534.64 3,534.64
311,201 Tax Redemption - 0 - 294.90 294.90
Intercliovernmental Revenues
TIT.�9 State hiring 185.00 185.00 —- 0 -
Total Taxes & Intergovernmental Revenues T9W.4-9)
Miscellaneous Revenue And Charges For Services
- 0 - 403.00 403.00
341.512 Excess Fees, 1983-1984 - 0 - 665.31 665.31
361.100 Interest On Time Deposits - 0 - 7,049.84 7,049.84
369.900 Miscellaneous (Refunds) - 0 - 877.25 877.25
Total Miscellaneous Revenue 7— KT97-9
7y,-n= U �T
Total Revenues
!nditures
General Government
UW--STUT—ommi ss ion and Fees 5,240.22 4,479.11 761.11
Public SaffttL
TU=- 6 Conch Key Vol. Ambulance - 0 - - 0 - m 0 -
1434-522 Conch Key Vol. Fire 92 769.14 36 162.99 56 606.15
Total Public Safety
Total Expenditures
Excess of Revenues Over (Under) Expenditures (24,899.36) 40,858.81 65,758.17
=r Financing Sources (Uses)
Operating Transfers - Out (15,656.13) (15,656.13) - 0 -
Excess of Revenues Over (Under) Expenditures &
Other Financing Services (40,555.49) 25,202.68 65,758.17
Fund Balance - October 1, 1983 19,435.43 63,246.82 43.811-39
Fund Balance - September 30, 1984 (21,120.06) 88,449.50 109,569.56
63
MUNICIPAL SERVICE TAX DISTRICT NO. 704
BALANCE SHEET
SEPTEMBER 30, 1984
ASSETS
Cash 10,046.68
Investments 144,520.00
Due From Other Funds _ 0
Due From Other Governments 614.13
Taxes Receivable Delinquent 1,267.56
Allowance For Uncollectable Taxes Delinquent (63.38)
Total Assets 156,384.99
LIABILITIES AND FUND BALANCE
Liabiities
Vouchers Payable 4,393.05
Due To Other Funds 1�472.06
Total Liablities 5,865.11
Fund Balance
Reserve For Encumbrances 1,179.64
Unreserved 149,340.24
Total Fund Balance 150,519.88
Total Liabilities And Fund Balance 156,384.99
64
MUNICIPAL SERVICE DISTRICT NO. 704
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Budget Actual Variance
Favorable
(Unfavorable)
,nues
Taxes
=. 00 Current Taxes 64,404.00 62,587.75 (1,816.25)
311.200 Delinquent Taxes - 0 - 9,985.40 9,985.40
311.201 Tax Redemption - 0 - 1 7-7-T204.18 1,204.18
Total Taxes --6T'7w-w -7tJT --T 9,-37-3.-37
Miscellaneous Revenue And Charges For Services
TU117—rx—ce—s—sFe—e s—,-T9Tf 7- 59E3— - 0 - 403.00 403.00
341.512 Excess Fees, 1983-1984 - 0 - 614.13 614.13
361.100 Interest On Time Deposits - 0 - 10 977.40 10 977.40
Total Miscellaneous Revenue
Total Revenues
!nditures
General Government
WPM--Co—mmission and Fees 4,405.15 4,405.15 - 0 -
Public Safety.
T424-5-26 Is-la-morada Vol. Ambulance 50,920.03 22,993.70 27,926.33
1436-522 Islamorada Vol. Fire 61 752.04 23 326.73 38,425.31
Total Public Safety -19
Total Expenditures -tY.757 59
Excess of Revenues Over (Under) Expenditures (52,673.22) 35,046.28 87,719.50
w Financing Sources (Uses}
Operating Transfers - In 5,601.20 5,601.20 - 0 -
Excess of Revenues Over (Under) Expenditures &
Other Financing Services (47,072.02) 40,647.48 87,719.50
Fund Balance - October 1, 1983 16 485.04
_109,872.40 93,387.36
Fund Balance - September 30, 1984 (30,586.98) 150,519.88 181,106.86
65
MUNICIPAL SERVICE TAX DISTRICT NO. 705
BALANCE SHEET
SEPTEMBER 30, 1984
ASSETS
Cash 5,328.36
Investments 466,320.00
Due From Other Funds 192.95
Due From Other Governments 3,991.87
Taxes Receivable Delinquent 4,303.01
Allowance For Uncollectable Taxes Delinquent (215.05)
Total Assets 479,921.14
LIABILITIES AND FUND BALANCE
Liabilities
Vouchers Payable 12,357.32
Due To Other Funds 2,583.55
Total Liablities 14,940.87
Fund Balance
Reserve For Encumbrances 56,395.65
Unreserved 4082584.62
Total Fund Balance 464,980.27
Total Liabilities And Fund Balance 479,921.14
66
MUNICIPAL SERVICE DISTRICT NO. 705
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN ruwO BALANCE
FOR THE FISCAL YEAR ENDED SEPTEm8En 30, 198*
8vuyet Actual variance
Favorable
(Unfavorable)
?venues
Taxes
~^^^—V Current Tuxes *2O,lO3.0V 403,361.I3 (16,801.87)311.200 Delinquent 3o^ps ' V - 2,958.65 2,958.65
311.201 Tax Redemption / 4,087.96
Total Taxes --w—Irff.w —410,407.74 --T9,755.26>
Miscellaneous Revenue And Charges For Services
~`^-`^^ �^~^^~ �`~~ V - 804.50 804.50---341'512 Excess pee,, 1983-1984 - V - 3,991.87 3,901.87
361.I00 Interest On Time Deposits
Total Miscellaneous Revenue - v -
Total Revenues —4I0�G��� --�7����� --�/.uza'oa
j.pendituresGeneral Government
and Fees 20,383.42 15,151,07 5,242.35
1425-526 Tavernier Vol. Ambulance 144,269.03 32,588.29 111
1437-522 Tavernier Vol. Fire
Total Public Safety 92
Total Expenditures 45/"*46,79 ^v/°1 L'.b, "^",==,=
Excess of Revenues Over (Under) Expenditures (37,483.79) 339,858.07 377,341,86
Excess of Revenues Over (Under) Expenditures &
Other Financing Services (37,483,79) 339,858.07 377,341,86
Fund Balance - October l, 1983 __4�119-09 _-������! __7�003.01
Fund Balance - September 30, 1984 8,635.30 464,980.27 456,344.87
67
MUNICIPAL SERVICE TAX DISTRICT NO. 706
BALANCE SHEET
SEPTEMBER 30, 1984
ASSETS
Cash 3,638.12
Investments 178,000.00
Due From Other Funds 223.31
Due From Other Governments 1,381.80
Taxes Receivable Delinquent 5,083.06
Allowance For Uncollectable Taxes Delinquent (254.15)
Total Assets 188,072.14
LIABILITIES AND FUND BALANCE
Liablities
Vouchers Payable 11,919.72
Due To Other Funds 2,816.21
Total Liablities 14*735.93
Fund Balance
Reserve For Encumbrances 1,190.72
Unreserved 172,145.49
Total Fund Balance 173�336.21
Total Liabilities And Fund Balance 188,072.14
68
MUNICIPAL SERVICE DISTRICT NO. 706
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Budget Actual Variance
Favorable
(Unfavorable)
venues
Taxes
=. 00 Current Taxes 149,951.00 140,904.69 (9,046.31)
311.200 Delinquent Taxes - 0 - 4,117.60 4,117.60
311.201 Tax Redemption - 0 - 4,828.91 4 828.91
Total Taxes '-1�3I.00 �9,$=
Miscellaneous Revenue And Char es For Services
34 Excess Fees, 9 2- 9 3 - 0 - 1,007.50 1,G07.50
341.512 Excess Fees, 1983-1984 - 0 - 1,381.80 1,381.80
361.100 Interest On Time Deposits - 0 - 15 089.21 15,089.21
Total Miscellaneous Revenue - --i1— 17,4=
Total Revenues —I�9�5�:a6 =� �ZT,378.71'
penditures
General Government
0010-5 3-Commission and Fees 12,238.11 10,612.73 1,625.38
Public Safety
126-5 i Key Largo Vol. Ambulance 84,674.25 44,986.74 39,687.51
1438-522 Key Largo Vol. Fire 136 146.26 66 102.47 70 043.79
Total Public Safety � -"II'I�.21 �� u
Total Expenditures —233:05 ni,1Ur.94
Excess of Revenues Over (Under) Expenditures (83,107.62) 45,627.77 128,735.39
her Financier Sources (Uses}
Excess of Revenues Over (Under) Expenditures &
Other Financing Services (83,107.62) 45,627.77 128,735.39
Fund Balance - October 1, 1983 72,075_.27 127,708.44 55,633.17
Fund Balance - September 30, 1984 (11,032.35) 173,336.21 184,368.56
69
MUNICIPAL SERVICE TAX DISTRICT NO. 708
BALANCE SHEET
SEPTEMBER 30, 1984
ASSETS
Cash 5,635.19
Investments 85,090.00
Due From Other Funds 45.60
Due From Other Governments 1,074.74
Taxes Receivable Delinquent 423.51
Allowance For Uncollectable Taxes Delinquent (21.17)
Total Assets 92,247.87
LIABILITIES AND FUND BALANCE
Liablities
Vouchers Payable 12,277.22
Due To Other Funds 1,249.60
Total Liablities 13,526.82
Fund Balance
Reserve For Encumbrances 1,314.17
Unreserved 772406.88
Total Fund Balance 782721.05
Total Liabilities And Fund Balance 92,247.87
70
MUNICIPAL SERVICE DISTRICT NO, 708
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN rowu BALANCE
FOR THE FISCAL YEAR ENDED SEpTEw8Ea 30, 1984
uvu9et Actual Variance
Favorable
(unfavorable)
,enues
Taxes
T[Z]00 current Tuxes 114,504.00 108^970.97 (5,533,03)
311.200 Delinquent Taxes - 0 - 007.69 807~69
311.201 Tax Redemption -_0 _- ____402.34 402.34
Interqovernmental Revenue
Total Tees & Intergovernmental Rev. zza,uw.uu (4,323.00)
Miscellaneous Revenue And Charqes For Services
- 0 - 201.50 201.50
341.512 Excess Fees, 1983-1984 - O - 1,074.74 1,074.74
361'100 Interest On Time Deposits
Total Miscellaneous Revenue - o -
Total Revenues --ZQ�I��l� —12I:677]80 ---��
�enditures
General Government
0003-513 on and Fees 6,27*.00 5,28I.18 992'82
Public Safetv
1421-526 loaf Key Vol. Ambulance 96"602'9/ 88,112'33 8,490'*4
1*31-522 Sugarloaf Key Vol. Fire
Total Public Safety
Total Expenditures my,ouu,uv 1//,5*5,33 u,92S,z/
Excess of Revenues Over (Under) Expenditures (34,364.54) (5,867.53) 28,497,01
Excess of Revenues Over (Under) Expenditures &
Other Financing Services (34,364,54) (5,867,53) 28,497,01
Fund Balance - October l, 1983 __� ���6 __V£�88.58 __52,009.02
Fund Balance ~ September 30° 1984 (1J84.98) 78,721.05 80,506.03
7l
MUNICIPAL SERVICE TAX DISTRICT NO. 709
BALANCE SHEET
SEPTEMBER 30, 1984
ASSETS
Cash 5,635.19
Investments 95,000.00
Due From Other Funds 12.30
Due From Other Governments 562.96
Taxes Receivable Delinquent 361.66
Allowance For Uncollectable Taxes Delinquent (18.08)
Total Assets 101,554.45
LIABILITIES AND FUND BALANCE
Liablities
Vouchers Payable 7,433.40
Due To Other Funds 2,130m68
Total Liablities 9,564.08
Fund Balance
Reserve For Encumbrances 215.00
Unreserved 91,775.37
Total Fund Balance 91 90.37
Total Liabilities And Fund Balance 101,554.45
72
MUNICIPAL SERVICE DISTRICT NO. 709
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Budget Actual Variance
Favorable
(Unfavorable)
flues
Taxes
=. 00 Current Taxes 62,732.00 60,001.17 (2,730.83)
311.200 Delinquent Taxes - 0 - 7,191.21 7,191.21
311.201 Tax Redemption - 0 - 343.58 343.58
Inter overnmentIdl Revenue
r overn"'e" ' 'u"'
470.00 - 0 -
S
fl?-2-'91�tat, Sharing- 470.00
Total Taxes & Intergovernmental Rev. --TT,2T2-6W
Miscellaneous Revenue And Charges For Services
7Tr.-n=x-c-e-ss7e-e-s,=9 7-96-3 - 0 - 806.00 806.00
341.512 Excess Fees, 1983-1984 ® 0 - 562.96 562.96
361.100 Interest On Time Deposits - 0 - 11 011.87 11 011.87
Total Miscellaneous Revenue 2,3
Total Revenues
nditures
General Government
WT-MY—Commission and Fees 7,409.00 6,547.23 86L77
Public Safety
NAT=- 6 Big Pine Vol. Ambulance 83,621.40 51,161.96 32,459.44
1432-522 Big Pine Vol. Fire 88 069.77 44,435.47 43 634.30
Total Public Safety —9577r7l --92ugr7
Total Expenditures -7ff.tr-t-a-
Excess of Revenues Over (Under) Expenditures (115,898.17) (21,757.87) 94,140.30
r Financing Sources fuses?
Excess of Revenues Over (Under) Expenditures
Other Financing Services (115,898.17) (21,757.87) 94,140.30
Fund Balance - October 1, 1983 53 741.43
113 748.24 60,0 06.81
Fund Balance - September 30, 1984 (62,156.74) 91,990.37 154,147.11
73
MUNICIPAL SERVICE TAX DISTRICT NO. 710
BALANCE SHEET
SEPTEMBER 30, 1984
ASSETS
Cash 10, 05.75
Investments 51,570.00
Due From Other Governments 409.42
Taxes Receivable Delinquent 186.59
Allowance For Uncollectable Taxes Delinquent (9.33)
Total Assets 62,762.43
LIABILITIES AND FUND BALANCE
Liablities
Vouchers Payable 5,845.70
Due To Other Funds 891.02
Total Liablities 6,136.72
Fund Balance
Reserve For Encumbrances 14,048.00
Unreserved 41,977.71
Total Fund Balance 56,025.71
Total Liabilities And Fund Balance 62,762.43
74
MUNICIPAL SERVICE DISTRICT NO. 710
STATEMENT OF REVENUES, EtPEM0%TURES 8 CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEM8ER 30° 1984
Budget Actual variance
Favorable
(Unfavorable)
!nues
Taxes
�IZ�nU Current Taxes 44,364.00 42^94*.31 (1,419.69)
311.200 Delinquent Taxes - V ~ 3,918.37 3,918.37
311'201 Tax Redemption
Total Taxes Tw.zT~»» «/,nao.sw
Miscellaneous Revenue And Charges For Services
341.511 Excess Fees, 1982-199-3 - 0 - 20I.50 201,50
341.512 Excess Fees, 1983-198* - V - 409.42 409.42
361.100 Interest On Time Deposits
Total Miscellaneous Revenue - v -
Total Revenues --��3���� --5I�II�7�
!ndituresi
GovernmentGeneral
Co-mission and Fees 4,334.78 2,502'02 1,832-76
Public Safety
1440-522 n Vol. Fire 64,971.98 25,468'60 39,503'38
I442-526 Layton Vol. Ambulance
Total public Safety
Total Expenditures oy^SUw./v o,y/o.oz m°zzu,m
Excess of Revenues Over (Under) Expenditures (24,942,76) 23,144.44 48,087.20
Operating Transfers - Out (5,601~20) (5,801.20) - V -
Excess of Revenues Over (Under) Expenditures �
Other Financing Services (30,543.96) 17,543.24 48,087,20
Fund Valance - October 1, 1983 18 089.67. J�4�. � _-_�O,392-80
Fund Balance - September 30, 1984 (12,454.29) 56,025,71 68.480,00
75
MUNICIPAL SERVICE TAX DISTRICT NO. 711
BALANCE SHEET
SEPTEMBER 30, 1984
ASSETS
Cash 5,516.05
Investments 124,780.00
Due From Other Funds 11.86
Due From Other Governments 562.96
Taxes Receivable Delinquent 1,943.42
Allowance For Uncollectable Taxes Delinquent (97.17)
Total Assets 132,717.12
LIABILITIES AND FUND BALANCE
Liablities
Vouchers Payable 9,916.88
Due To Other Funds 1,542.40
Total Liablities 11,459.28
Fund Balance
Reserve For Encumbrances 0
Unreserved 121,257,84
Total Fund Balance 121,257.84
Total Liabilities And Fund Balance 132,717.12
76
MUNICIPAL SERVICE DISTRICT NO. 711
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Budget Actual Variance
Favorable
(Unfavorable)
venues
Taxes
MI00 Current Taxes 61,600.00 57,164.74 (4,435.26)
311.200 Delinquent Taxes - 0 - 2,517.51 2,517.51
311.201 Tax Redemption - 0 - 1,846.25 1,846.25
Intergovernmental Revenue
.29. State Sharing 650.00 650.00 - 0 -
Total Taxes & Intergovernmental Rev. ��, 6� 62--;fT$T6 1.50)
Miscellaneous Revenue And Charges For Services
xcess ees, 9 - 0 - 403.00 403.00
341.512 Excess Fees, 1983-1984 - 0 - 562.96 562.96
361.100 Interest On Time Deposits - 0 - 10 475.88 10 475.88
Total Miscellaneous Revenue 1Ij�$4 �11441.84
Total Revenues 6T,72 6 T3;��4 11:37T
)enditures
General Government
Commission and Fees 5,226.00 4,546.42 679.58
Public Safety
4I39-5222-Stock Island Vol. Fire 81,991.40 25,074.85 56,916.55
1441-526 Stock Island Vol. Ambulance 36 010.20 24 816.66 lI 193.54
Total Public Safety -i18'UUT.� 49,891.51 ��:FI�
Total Expenditures �Iz3,z't7.bu �-54 � 67
Excess of Revenues Over (Under) Expenditures (60,977.60) 19,182.41 80,160.01
ier Financing Sources (Uses)
Excess of Revenues Over (Under) Expenditures &
Other Financing Services (60,977.60) 19,182.41 80,160.01
Fund Balance - October 1, 1983 42,931.72 102,075.43 59,143.71
Fund Balance - September 30, 1984 (18,045.88) 121,257.84 139,303.72
77
TRANSLATOR FUND
BALANCE SHEET
SEPTEMBER 30, 1984
ASSETS
Cash 9,996.03
Investments 150,000.00
Due From Other Governments 4,81.90
Taxes Receivable Delinquent 9,787.10
Allowance For Uncollecta le Taxes Delinquent (489.35)
Total Assets 174,155.68
LIABILITIES AND FUND BALANCE
Liabilities
Vouchers Payable 6,986.99
Fund Balance
Unreserved 1672168.69
Total Liabilities And Fund Balance 174,155.68
78
TRANSLATOR FUND 712
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Budget Actual Variance
Favorable
enues (Unfavorable)
Taxes
=. 00 Current Taxes 528,541.00 497,097.28 (31,443.72)
311.200 Delinquent Taxes - 0 - 84.89 84.89
311.201 Tax Redemption - 0 - 9,297.75 9,297.75
Intergovernmental Revenue
�a3.900 Federal-sharing - 0 - 197.37 197_37
Total Taxes & Intergovernmental Rev. —NI-s'Tru —506,677.29 _71799.7T)
Miscellaneous Revenue And Char es For Services
341.510 Excess Fees, - 9 - 0 - 6,876.90 6,876.90
361.100 Interest On Time Deposits - 0 - 15 580.42 15 580.42
�
Total Miscellaneous Revenue '2j 3 �22,457.32
Total Revenues — mod 9�;13i�6 3.6
!nditures
Translator 502 114.00 415 343.19 86 770.81
Total Expenditures —02V 4-.W —413,34E 3 19 -- 86,7=
Excess of Revenues Over (Under) Expenditures 26,427.00 113,791.42 87,364.42
Fund Balance - October 1, 1983 21,907.00 53,377.27 _ 31,470.27
Fund Balance - September 30, 1984 48,334.00 167,168.69 118,834.69
79
CROSS KEY WATERWAY ESTATE SPECIAL ROAD DISTRICT 713
BALANCE SHEET
SEPTEBER 30, 1984
ASSETS
Cash 24,415.47
Investments 22,6 .96
Due From Other Governments 2.56
Taxes Receivable Delinquent 2,521.97
Allowance For Uncollectable Taxes Delinquent ( 26.10)
Total Assets 49,473.86
LIABILITIES AND FUND BALANCE
Liabilities
Notes Payable 180,000.00
Due To Other Funds 769.00
Total -Liabilities 180,769.00
Fund Balance
Unreserved (131,295.14)
Total Fund Balances (131,295.14)
Total Liabilities And Fund Balance 49,473.86
80
CROSS KEY WATERWAY ESTATE, SPECIAL ROAD DISTRICT 713
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEpTEm8ER 30, 1984
Budget Actual variance
Favorable
(Unfavorable)
nues
Taxes
=. 00 Current Taxes 35,805,00 32,627.39 (3,177.61)
311.200 Delinquent Taxes - V - 80.78 80.79
311'201 Tax Redemption
Total Taxes --�5�0��� �"lV4.V4 �� (mo'mMiscellaneous Revenue And Charges For Services
s}
41.512 Excess Fees - u - 2.56 2-56
361.100 Interest On Time Deposits /
Total Miscellaneous Revenue
Total Revenues B,mm.ou 3/,/39,3v 1,93*.3u
nditures
Debt Service (Interest Payment) 14,000.00 14,000.00 - O -
payaules - Other Funds 7
Total Expenditures --7��KD[7� --IT,7F9[0O --��(769.On),
Excess of Revenues Over (Under) Expenditures 21,805,00 22,970'30 1,163.30
Fund Balance - October 1, 1983 _O0�V�,00> _(����.�L) � 7�L�6
Fund Balance - September 30, 1984 (178,195.00) (131,295.14) 46,899J86
81
PROPRIETARY FUNDS GROUP
MUNICIPAL SERVICE DISTRICT
BALANCE SHEET
SEPTEMBER 30, 1984
Current Assets
Cash 96,448.84
Investments 2,394,477.77
Accounts Receivable 20,479.19
Special Assessments Receivable 1,051,098.57
Less Allowance For Uncollectable _(286.1912.00) 764,186.57
Accrued Excess Fees-Tax Collector 382950.68
Total Current Assets 3,314,543.05
Restricted Assets
Cash With Fiscal Agent 5,448,693.00
Revenue Bond-Sinking Account
Cash 7,633.46
Revenue Bond-Reserve Account
Cash 2,472.00
Investments 1,012,000.00
Interest Receivable On Investments 44,957.64
Unamortized Discount On Investments ---L36,964-86) 1,022,464.78
Revenue Bonds-Renewal and Replacement
Cash 1,744.98
Investments 260,000.00
Unamortized Discount On Investments _(12,597.45) 249,147.53
Total Restricted Assets 6,727,938.77
82
MUNICIPAL SERVICE DISTRICT
BALANCE SHEET
5EPT[MBER 30, 1984
p
Land 214,105.00
Building 8,445.00
Improvements Other Than Buildings 145,735.68
Plant Equipment 7,748,298.34
Equipment 1,311,436.74
Total 9,428,020.76
Less: Accumulated Depreciation (2 O22 O62.93) 7,405,957.83
Total Assets 17,448,439.65
Liabilities i
Current Liabilities
(Payable From Current Assets)
Vouchers Payable 247,768.42
Contracts Payable 10,585,86
Due To Other Funds I45,143.33
Accrued Wages Payable II°651.08
Accrued Deductions & Matching Payable 2,089.04
Accrued Annual Leave Payable 40*376.32
Other Liabilities ll 467*597.00
Current Liabilities
(Payable From Restricted Assets)
Matured Bonds Payable 4,050,000.00
Matured Interest Payable 1.2_398 693.00 5^448,693.00
Revenue Bonds Payable
Bonds Payable 7 865 000.00
Less: Unamort. Disc. on Bonds Sold l l ) 7,688,778.33
Total Liabilities 13,595,068.33
Fund Equity
Contributed Capital 2,805,648,70
Reserve Payment for Long-Term Debt 1,279,245.77
Reserve For Encumbrances I4,904.53
Retained Earnings (246,427.68)
Total Fund Equity 3,853 371-32
Total Liabilities & Fund Equity 17,448,439.65
83
MUNICIPAL SERVICE TAX DISTRICT
STATEMENT OF REVENUES, EXPENSES, AND FUND EQUITY
FOR FISCAL YEARS ENDED SEPTEMBER 30, 1983 and SEPTEMBER 30, 1984
134 1933
Operating Revenue
Ad Valorem Tees - O - 944,533. (
Delinquent Tees 22,531.94 - 0
Garbage Franchise Fees 271,223.42 248,445.51
Special Assessment - Service Charges 2,652,854.25 2,292,622.L
Special Assessment Penalties, Service Charges 4,600.64 - 0
Special Assessment - Land 1,9 3,572.09 - 0
Special Assessment - Penalties, Land 1,638.76 - 0
Dumping Fees 21,17e30 197$ 33.11
Payments In Lieu Of Taxes 6,130.00 12,217.0(
Seth Fla. Planning Council-Hazardous Waste Study 19,177.00 - 0
Excess Fees, Tax Collector 54,667.68 - 0 -
Payments From Other Governmental Agencies 5,836.15 5,899.55
Sale Of Surplus Equipment 510.00 - 0 -
Refunds - Prior Years 119.00 - 0 -
Sludge Disposal 3,131 .60 1,455„$2
Key Largo - Plant Reduction 23,133.23 17,985.11
Long Key Plant Reduction 41,977.16 32,649.55
Cudjoe Key- Plant Reduction 10,211. 0 7,363.2C
Miscellaneous Operating Revenue .93 21180 JA
Total Operating Revenue 5,362,453.05 3,782,515.14
Operating Expenses
Administration 505,302.93 362,907.13
Franchise Payments 1,81 ,158.00 1,460,773.5C
Plant Operations 116,483.45 108,837..85
Cudjoe Key Incinerator 547,4 4.39 409,717.40
Long Key Incinerator 627,145.49 573,631.91
Key Largo Incinerator 585,423®16 489,7 8.04
Neighborhood Trash 142,20 .23 122,155.37
Depreciation and Depletion 725,567.50 6532525.23
Total Operating Expenses 5,065,775.22 4,181,651.43
Operating Income Or (Loss) 296,677.83 (399,136.29
84
MUNICIPAL SERVICE TAX DISTRICT
STATEMENT OF REVENUES, EXPENSES, AND FUND EQUITY
FOR FISCAL YEARS ENDED SEPTEMBER 30, 1983 and SEPTEMBER 30, 1984
1984 183
Non-Operating Revenue
Interest Income 466,829.50 528,735.03
Loss On Disposal Of Equipment (15, 77.92) - 0 -
Loss On Reevaluation Of Equipment (18,368®00)
Total Non-Operating Revenue 432,483.58 528,735.03
Non-Operating Expenses
Interest Expense 881,549.26 900, 62.89
Debt Service Cost 1,811.50 22804.75
Total on-Operating Expenses 883,360.76 903,467.64
Income Or (Loss) Before Other Sources (Uses) (154,1 9.35) (773,8 8.90)
Other Financial Sources (Uses)
Transfer In (Contributed Capital ) - 0 - 25,2 2.70
Transfer Out (Pollution Control ) (263,540.59) (240,231.16)
Net Income (Loss) (417,739.94) (988,867.36)
Fund Equity - October 1, 1983 4,271,111®2 ,259�978®62
Fund Equity - September 30, 1984 3,8 3,371.32 4,2719111.26
85
MUNICIPAL SERVICE TAX DISTRICT
STATEMENT OF CHANGES IN FINANCIAL POSITION
FOR FISCAL YEARS ENDED SEPTEMBER 30, 1983 AND SEPTEMBER 30, 1984
1984 1983
Sources Of' Wcrking Capital
Operations
Net Income (Loss) (4179739.94) (988,867.36)
Items Not Requiring Working Capital
Depreciation And Depletion 725$567.50 653,825.23
Amortization Of Discount On Bonds 6,777.76 10,313.89
Loss On Disposal Of Fixed Assets 34,345.92 - 0 -
Working Capital Provided (Used) By Operations 348,9�.24 (-32-4—,728.24)
Decrease In Restricted Assets 448,451.11 399,943.21
Proceeds From Long-Term Note - 0 - 114,660.00
Decrease (Increase) In Working Capital
i39496.90) 653 449.18
Total Sources Of Working Capital 7939905.45 843,324.15
Uses ofWorking Capital
Decrease In Liabilities Payable
From Restricted Assets
Accrued Interest 437,346.00 2,299.00
Revenue Bonds _45,OOO.00 40 000.00
Total Decrease In Liabilities Payable From
Restricted Assets 482,346.00 42,299.00
Retirement Of Long-Term Debt And Portions
Becoming Current 60,371.96 104,288.04
Additions To Property, Plant And Equipment 251,187.49 696.,737_11
Total Uses Of Working Capital 793,905.45 843,324.15
Increase (Decrease) In Components Of
Working Capital
Cash (142,471.86) (494,336.74)
Investments (624,794.40) (90,679.16)
Accounts Receivable 619,967.78 115,860.44
Accounts Payable 133,107.87 (54,688.19)
Other Current Liabilities 17,687.51 (129L==_=605.53)
==
Increase (Decrease) In Working Capital 3,496.90 (653,449.18)
86
CARD SOUND BRIDGE
BALANCE SHEET
SEPTEMBER 30, 1984
Current Assets
Cash (Operating) 32,188.14
Total Current Assets 32,188.14
Restricted Assets
Cash /Fiscal Agent 7214 337.50
Cash (Operating Reserve) 20,211.00
Revenue Bond - Reserve Account
Cash 7,188.86
Investments 132,876.83
Interest Receivable on Investments 3.333.16 143,398.85
Revenue Bond - Interest Account
Cash 17,140.40
Revenue Bond - Renewal & Replacement Account
Cash 66,741.35
Investments 19,170.67
Interest Receivable on Investments 720.59 86,632.61
Revenue Bond - Bond Redemption
Cash 17,342.07
Investments 315,617.63
Interest Receivable an Investments 642.75 333,602.45
Due From Operating Account 29,320.03
Due From General Fund 35.73 1,351,678.57
Fixed Assets
Roads and Bridges 2,512,678.73
Less: Allowance for Depreciation (883,076.56) 1,629,602.17
Equipment 5,147.18
Less: Allowance for Depreciation (4,378.03) 769.15 1,630,371.32
Total Assets 3,014,238.03
87
CARD SOUND BRIDGE
BALANCE SHEET
SEPTEMBER 30, 1984
Liabilities & fund Equities
Current Liabilities (Payable from Current Assets)
Vouchers Payable 1,739.18
Due to Restricted Assets 29,320.03
Due to Workers Compensation Fund 1,075.00
Accrued Annual Leave Payable 1,799.06
Other Current Liabilities 14.00 33,947.27
Current Liabilities (Payable from Restricted Assets)
Matured Interest Payable 721,337.50
Accrued Interest Payable 6,061.46
Contracts Payable (Renewal & Replacement) 6,760.79
734,,159.75 768,107.02
Revenue Bonds Payable 1,265,000.00
Less: Unamortized Discount on Bonds (17 807.59)
Bonds Payable Net 1,247-PI92.41
Fund Equity
Contributed Capital 2,761.20
Reserve for Operation Account 20,211.00
Reserve Payment for Lung-Term Debt 597,272.09
Retained Earnings 378,694.31 998,938-60
Total Liabilities & Fund Equities 3,014,238.03
88
CARD SOUND BRIDGE
STATEMENT OF REVENUES, EXPENSES, AND FUND EQUITY
FOR FISCAL YEARS ENDED SEPTEMBER 30, 1983 and SEPTEMBER 30, 1984
1984 1983
Operating Revenues
Bridge Tolls 006,436.21 3962223.05
Operating Expenses
Personal Services 129,961.78 122,806.18
Professional Services 37,484.88 34,078.25
Repairs & Maintenance 16,035.21 3,519.36
Capital Improvements - Roads 22,764.50 d 0
Depreciation 45 985.54 66 44.73
2
Total Operating Expenses 2 ,2=i 226,548.52
Operating Gain 354,204.30 169,674.5
Non-Operating Revenue
Interest Income 2 ,564. 0 20,734.03
Gain On Redemption of Bonds 4,231.53 5,668.90
Total Non-Operating Revenue 33,796.43 26,402.93
Non-Operating Expenses
Interest Expenses 76,856.15 83,031.72
Paying Agent Fees 1 498.04 - 0
Total Non-Operating Expenses 8,354. 9 3,03 .
Net Income 30 ,646.54 113,045.74
Fund Equity - October 1, 1983 6892292.06 762246.32
Fund Equity - September 30, 1984 998,938.60 68 ,292.06
89
CARD SOUND BRIDGE
STATEMENT OF CHANGES IN FINANCIAL POSITION FOR
FOR FISCAL YEARS ENDED SEPTEMBER 30, 1983 and SEPTEMBER 30, 1984
1984 1983
Sources Of Working Capital:
Operations:
Net Income 309,646.54 113,045.74
Items Not Requiring Current Outlay of
Working Capital:
Depreciation 45,985.54 66,144.7
.Amortization of Discount on Bonds 1 838.10 1,908.5i
Working Capital Provided by Operations mt"-Z
Decrease In Working Capital 11745.13 - 0 -
Total Sources Of Working Capital 359,215.31 181$099.0�i
Uses of Working Capital:
Decrease (Increase) in Liabilities Payable
From Restricted Assets:
Interest 551.04 239.58
Contracts Payable (6,760.79) - 0 -
Revenue Bonds 115,000.00 55 000 00
Total Decrease In Liabilities
Payable From Restricted Assets 108,790.25 55,239.58
Increases in Restricted Assets 250,237.06 125,859.45
Property Additions 188.00 0 -
Total Uses Of Working Capital 359,215.31 181,099.03
Increase (Decrease) in Components of Working Capital:
Cash 14,116.97 2,524.93
Due to Restricted Assets (13,959.93) (5,169.02
Accrued Annual Leave (1,799.06) - 0 -
Accounts Payable (103.11) 2_,644.09
(Decrease) In Working Capital (1,745.13) 0 -
90
WORKMEN'S COMPENSATION SELF-INSURANCE FUND
BALANCE SHEET
SEPTEMBER 30, 1984
ASSETS
Cash 50,150.72
Investments 470,000.00
Accounts Receivable 231.50
Due From Other Funds 49?915-87
Total Assets 570,298.09
LIABILITIES AND FUND EQUITY
Liabilities
Vouchers Payable 8,679.99
Due To Other Funds 175.86
Total Liabilities 8,855.85
Fund Equity
Reserve For Payment Of Claims 445,594.00
Retained Earnings 115848.24
Total Fund Equity 561x442.24
Total Liabilities And Fund Equity 570,298.09
91
WORKMEN'S COMPENSATION FUND
STATEMENT OF REVENUES, EXPENDITURES AND FUND EQUITY
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Operating Revenues
Charges for Workmen's Compensation 288,182.86
State Reimbursement 1002934-00
Total Operating Revenues 389,116.E
Operating Expenses
Administrative Expenses 29,492.00
Payment Of Claims 267,127.46
Excess And Aggregate Insurance Coverage 41_2.335.07
Total Operating Expenses 3372954.5
Operating Profit (Loss) 511,162.3
Non-Operating Revenue
Interest Income Less Expenses 38,723.1!
Net Profit (Loss) 89,885.51'
Fund Equity October 1, 1983 471.L556.72
Fund Equity September 30, 1984 561,442.24
92
GROUP INSURANCE SELF-INSURANCE FUND
BALANCE SHEET
SEPTEMBER 30, 1984
ASSETS
78
65 74�
Cash , ,
Investments 100,000.00
Accounts Receivable 24,165.21
Due From Other Funds l 7S6 5
Total Assets 19I'507.92
LIABILITIES AND FUND EQUITY
Liabilities
Voucher; Payable 150.23
Due To Other Funds 18,419.91
Total Liabilities 18,570.14
'
Fund Equity
Retained Earnings �73J}97,78
-
Total Liabilities And Fund Equity 191,067.92
93
GROUP INSURANCE SELF-INSURANCE FUND
STATEMENT OF REVENUES, EXPENDITURES AND FUND EQUITY
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1984
Operating Revenues
Charges For Group Insurance
County Departments And Agencies 533,477.52
County Employees For Dependent Coverage 156,509.41
Retired Employees 8 432.49
Total Operating Revenues 698,419.E
Operating Expenses
Administrative Expenses 35,919.92
Payment Of Claims 399,616.57
Payment Of Premiums For Life Ins. Cov. 85,499.00
Excess And Aggregate Insurance Coverage 9,570.00
Total Operating Expenses 5302605a4
Operating Profit (Loss) 167,813.9
Non-Operating Revenues And Expenses
Interest Income Less Expenses 5,283481;
Net Profit (i,..oss) 173,0 7.71
Fund Equity s October 1, 1983 - 0
Fund Equity - September 30, 1984 173,097.7E
94
GENERAL FIXED ASSETS
GROUP OF ACCOUNTS
A®
GENERAL LONG-TERM DEBT
GROUP OF ACCOUNTS
GENERAL FIXED ASSETS
BALANCE SHEET
FOR YEAR ENDED SEPTEMBER 30, 1984
GENERAL FIXED ASSETS
Land 6,389,230.25
Buildings 12,299,543.24
Equipment 6,928,943.65
Total General Fixed Assets 25,617$717.14
INVESTMENTS IN GENERAL FIXED ASSETS FROM:
Revenue Bonds 1,210,451.00
General Obligation Bonds 2,469,016.90
General Revenue (Operating) 15,195,021.42
Special Revenue Fund 3,897,967.47
Donations 2$441,657.47
Special Assessment Fund Revenue 166,065.46
Capital Project Fund Revenue 237,537.42
Total Investment in General Fixed Assets 25,617,717.14
95
STATEMENT OF LONG TERM DEBT
AMOUNT AVAILABLE AND TO BE PROVIDED
FOR THE PAYMENT OF LONG-TERM DEBT
Serial Bonds
Amount Available In Debt Service Fund I"791,376.39
Amount To Be Provided 1*044,619.01
Amount To Be Provided - Annual Leave 28O 869.84
Total Available And To Be Provided 3°II8^665.24
General Long-Term Debt Payable
1965 Building Certificates 690,000,00
1981 Improvement Bonds 2,130,000.00
Total Serial Bonds Payable 2,820°000.00
Lease Obligations 15,995,40
Annual Leave Obligations 280' 8
Total General Long-Term Debt Payable 3,116,665.24
96