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Fiscal Year 1985 $couary .,.,.. ..........O c�4 �1 r O�COUN"•fv tolbage m 13RANCH OFFICE CLERK OF THE 3117 OVERSEAS HIGHWAY CIRCUIT II MARATHON,FLORIDA 33050 MONROE CouNTYOFFICE TEL(305)7434036 500 WHITEHEAD STREET -0-BOX 379 KEY WEST,FLORIDAPLANT `I Y@ I A 33040FLORIDA33070 TEL.(305)294-4641 TEL.(305)8 2-9253 5& E ik 0 ED 6& D 68 To: Danny L. Kolhage, Clerk of the Court . From; Janes C. Matthews, Finance Direct r / I Subject: Financial Statement, year ende S her 0, 1985 Date: April 25, 1986 q-- Enclosed is the Monroe County, Florida, Board of County Commissioner Financial Statements for the year ended September 30, 1985. s Please note that copies have been distributed to the following: Wi helmi na Harvey Mayor Alison F hr r Mayor Pro Teen Billy Freeman John Stormont COm is•sioner d Swift Commissioner Bobby Brown Commissioner William Freeman Supervisor of Elections Ervin Higgs Sheriff Harry Knight Property Appraiser Randall Winter Tax Collector Kirk Zuelch Public Defender Kermit Lewin State Attorney Lucien Proby County Administrator Frank Romano County Attorney Sandy Higgs Vice Chariman, TDC Tom Long Director, TDC Charles Aguero Court Administrator Charles Pttison Director, MSD Director, Building, Planning & Zoning Public copies have been distributed to the libraries in Key West, Marathon, Islamord , and Key Largo. ; MONROE COUNTY, ANNUAL FINANCIAL STATEMENTS FLORIDA BOARD OF COUNTY COMMISSIONERS Mayor . . . . . . .. . . . . . . . . . . . . . . . . . . Wilhelmina Harvey, District 1 Commissioner. . . . . . . . . . . . . . . . . . . . . . . . . . . . Ed Swift, District Commissioner . . . . . . . . . . . . . . . . . Wm. Billyr i tri t Mayor Pro T° . . . . . . . . . . . . . . . . . . . . . . Alison Fahrer, District Commissioner . . . . . . ® . . . . . . . . . . . . John Stormont, District County Administrator . . . . . . . . . . . . . . . . . . . . . . . . . Kermit Lewin CIRCUITCLERK OF FINANCIALAND CHIEF Dannyl FINANCEi T James C. Matthews ONROE COUNTY, FLORIDA ANNUAL FINANCIAL STATEMENTS SE, TE BER 30 , 1985 TABLE OF CONTENTS INTRODUCTORY SECTION Pages 1 . Transmittal Letter Of The Clerk Of Circuit Court. . . . . . 1 2. Notes To Financial Statements. . . . . . . . . . . . . . . . .. . . . . . . . . 2 -16 FINANCIAL SECTION Combined Financial Statements- General Purpose Financial Statements: 1. Combined Balance Sheet All Funds And Account Groups. ® . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . .17 22 2 . Combined Statement Of Revenues , Expenditures And Changes In Fund Balances - All Governmental T . . . . .23 24 3 ® Combined Statement Of Revenues , Expenditures And Changes In Fund Balances Budge And Actual General and Special Revenue Fund Types . . . . . ® . a . . . ® . m . . 2 27 4m Combined Statement Of Revenues, Expenses And Changes In .Fund Equity All Proprietary Fund Types . . .25 -29 5 . Combined Statement Of Changes In Financial Position - All Proprietary Funds. . . . . . . . . . . ® . m. .. . . . . . . . 30 laplemental Financial Statements: General Fund Croups 1. General Revenue Fund. . . . . . . . . . . 3.1 -44 2m Airport Fund. . . . . . . . . . . . . . . . 4 4 I Special Revenue Fund Group: 1. Fine And Forfeiture Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 . Road And Bridge Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . Law Library Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .59-61 4. Tourist Development Trust Fund. . . . . . . . . . . . . . . . . . . . . . . .62-65 Debt Service Fund Group: . 1965 Building Certificates And Improvement 66-6 Bonds , 1961. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . < . Capital Projects Fund Group: 1. Capital Projects Fund. . . . . . . . . . . . . . . . . . . . . Special Assessment Fund Group: 1. Municipal Service Taxing District No. 701. . . . . . . . . . . . . 73-7 2. Municipal Service Taxing District No. 702 . . 77-5 3 . Municipal Service Taxing District No. 70 . . . . . . . . . . . . . 81-84 4 . Municipal Service Taxing District No. 704 . . . . . . . . . . . . . 7 . Municipal Service Taxing District No. 705 . . . . . . . . . . . . . -90 6 . Municipal Service Taxing District No. 706 . . . . . . . . . . . . . 91-94 7 . Municipal Service Taxing District No. 708 . . . . . . . . . . . . . 95-95 . Municipal Service Taxing District No. 709 . . . . . . . . . . . . . 99-1 2 . Municipal Service Taxing District N . 710 . . . . . . . . . . . . .13106 10 . Municipal Service Taxing District No. 711. . . . . . . . . . . . .107-11 11 . Translator Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 . Cross Key Waterway Estate Special Road District. . . . . . .114 116 13 . Gulf Drive Special Road District. . . . . . . . . . . . . . . . . . . . . . Proprietary Fund Group; 1. Enterprise Funds: (a) Municipal Service District Fund. . . . . . . . . . . . . . . . . . (b) Gard Send Bridge Fund. . . . . . . . . . . . . . . . . . . . . . . . 1i 2. Internal Service Funds: (a) Workmen 's Compensation Self-Insurance Fund. . 9 . .1 A .133-134 (b) Group Insurance Self-Insurance Fund. A . . . . . . m a. . . General Fixed Assets And General Long- Term Duets 1. General Fixed. Assets 2. Lang-Term Debt. ,0.umr),0 Irk,0 1 a! e BRANCH OFFICE CLERK OF THE CIRCUIT COURT 3117 OVERSEAS HIGHWAY MONROE COUNTY BRANCH OFFICE MARATHON,FLORIDA 33050 500 WHITEHEAD STREET P.O.BOX 379 TEL.(305)743-9036 KEY WEST,FLORIDA 33040 PLANTATION KEY,FLORIDA 33070 TEL. (305)294-4641 TEL.(305)852-9253 March 31 , 1986 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 , 1985 . I 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, rt <Z_ kolhage Clerk O ircuit Court DLL :rlc 1 l i NOTES T FINANCIAL STATEMENTS i MONROE COUNTY BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS SEPTE BBR 30 , 1985 NOTE Is Su ark Of S1. nificant Accounting Policies The accounting policies as clarified below are designed to enhance the usefulness of the Financial Statements to the reader. A. Re ortin Bntit 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 to 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. B. Fund Accountina n 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 aremain- tained .in accordance with the principles of "fund accounting" . 2 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: C. Governmental Rued Types This Rued type includes all Funds of the County that are not Enterprise Rands , Internal Services Funds , Fiduciary Funds , and the Self-Balancing Group Rued types ® The following fund groups are classified as Governmental Rands: 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. pail Revenue Funds These funds are used t account for resources of specific sources (other than special assessments ) or to finance speci- fied activities as required by law. Debt Service Funds These funds are used t account for the payment of interest and princi- pal on general long-term debt. Transactions 3 applicable to long-term debt of the Enterprise Funds are .reported under that fund heading. 2p22jal Assessment Fund: Thew funds .re used to account for special assessments levied finance ubli improvements or services deemed to benefit the properties inst which the assessments are .Levied. 2A2ital E j tFund: These funds are used to account for the acquisition or construction o major capital facilities (other than those financed by the Proprietary Fund, the Special Assessment Furnd and Airport Construction which i financed in thern r l Fund) D. LK2pLjt:�� Lund U2_es E12L ari u nd: These fundsare used to account for the financing of servicesthe general public h r all or most of the costs involved are paid in the form of charges by users of such services . Enterprise operations o the Board include the operations of the Card Sound Bridge and the Municipal Service Tax District (Waste ) . Internal Service Fund: These fundsare used to account for services and commodities furnished by a designated activity of a governmental unit to other departments of the same governmental 4 unit. The Internal Service operations of the Board includes the operations of the Workmen ' s Compensation Self-Insurance Fund and the Group Insurance if In ura.nc .nd E. l lanoinq Cron2 Of Accounts General Fixed Assets 'these self-balancing groups of accounts are used to provid.e a record of fixed assets owned by the Board of County commissioners which are not accounted for in an enterprise or internal service. General L,onq®Term Debt; These self-balancing groups of accounts are used to account for the principal amount of all long-term indebtedness ether 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 . F. Budget ectairements And Basis Of Accounting Pursuant to Florida Statutes , the County is required to 5 establish budgetary systems and approve annual budgets. The C uxunty® budgeting process , which complies with State Statutes , is based on estimates of cash receipts , cash disbursements and encumbranceswhich h are approved by the Board. Beginning funds , , available or financing current appropriations , are considered in the budgetary process but are not included in the financial statements of the governmental fund types as budgeted 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 irnaxn ia.l statements . Unencumbered appropriations lapse at year-end. The Governmental Fund and Fiduciary Fund ".hypes use the modified accrual basis of accounting. Under the modified accrual basis , revenues are recorded as received in cash except for reve- nues su sc ptibl to accrual and revenues of a material amount that have not been received, at the normal time of receipt. Expenditures are recorded h ttn obligations are incurred or when zn 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 s use the accrual al basis of accounting whereby revenues are recorded when earned and expen- ditures are recorded when obligations are incurred or when benefits are received. 6 G. 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 respective Enterprise Fund. As of September 30 , 1985 , the total accrued annual leave was $304 ,651. 46 , which represents a reduc- tion of $18 ,193. 96 from last year ' s balance. H. Investments On July 9, 1985 , the Board of County Commissioners adopted Resolution No. 196-1985 which contains the Board' s policy of investing excess funds beyond its current cash needs to return the highest yield consistent with proper safeguards . The County' s investments include participation in the Florida State Board of Administration ' s Pooled Investment Program along with Certificates of Deposit, U. S. Treasury Bills and U. S. Government obligations. Investments are recorded at cost which approximate market value. I. 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 . J. Grants From Governmental Agencies Certain grants under various Federal and State programs 7 are incl d. d in theGeneral Fund. Grant monies received are dis- bursed for goods and services as prescribed under the respective grant program or transferred to other County funds r government entities for ultimate distribution under the terms of the grants In addition, the County receives certain monies under revenue sh rirn d other Federal and State programs. These programs , as well as those grant programs discussed above, are dependent rn financial assistance by the Federal and State Government. Pension Plan, me Costs The u nty participates in the Florida Retirement y n ( the "System") which covers substantially all of the C rn y' full-time employees . Presently, the System does not require contributions from covered employees. Pension costs for County employees for the year ended September 30 , 1985 , as required xnd defined by the System, approximated 1,573 ,00 . 00 Contributions of all participating e n i hr ughout 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 "T 1y 1, 1983 , the latest valuation date of the plan. (A plain valuation is performed every three years . ) This amount represents an obligation of the y t n and not of the participating rn i The most recent actuarial study indicates that if certain actuarial assumptions are 8 E are realized and certain increases to the contribution rates rude, this unfunded past service liability will be liquidated within thirty years � L: � t And I7pitin 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 .nd of value only to the County. Property is recorded at costs , except for contributed property which is recorded at fair market value .t the date of contribution. Expenditures for maintenance, repairs and minor renewals and betterments are expenses as incurred . Major renewals rid betterments .re 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 thestraight-line method of depreciation over the estimated useful lures of the assets . Depreciation is not pro- vided can the General Fixed Assets Group of Accounts . Ranges of depreciable lures are as follows: 9 Sanitary Landfill Sites 1-1 Buildings and Other Improvements 10-20 and Improvements Other Than Buildings so Machinery and Equipment -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. M. Discounts On ends Payable Discounts on revenue bonds payable are amortized using the straight-Line method over the maturities of the related bonds. N. Combined Financial Information Total columns in combined financial statements Which are noted "Memorandum Only" aggregate the columnar amounts presented by fund type and account group. These total columns do not re- sent consolidated financial information. 0. Self-Insurance Pro ram The County is self-insured .for Workmen ' s Compensation claims up to $100 ,000. 00 for each claim, and maintains coverage for claims in excess of those amounts to a limit of $5 ,000 ,000 . 00 per claim With independent insurance carriers . The liability for Workmen ' s Compensation claims , which is considered adequate b management., represents the estimate for all claims . As of September 30 , 1985 , there existed an Outstanding Reservation of retained earnings of $44 ,638. 00 for payment of claims . 10 The County is also self-insured for group insurance (medical and life insurance ) . Medical claims are insured up to $25 ,000. 00 for each claim. For claims in excess of this amount, up to $1 ,000 ,000 .00 per claim, coverage is provided by an inde- pendent insurance carrier. The medical monthly rate paid by the County into this fund is $117. 00 per employee. Dependent coverage is paid entirely by the employee at a monthly rate of The life insurance claim limit for an employee is $10 ,000 .00 , with a double indemnity clause. P. County Health Unit Tax Levy The Board levied a tax under the provisions of Section 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 $202 ,619 .08 , directly to the State during the 1984-85 fiscal year. This tax levy is not recorded on the Board' s record. Q. Long-Term Debt The following is a listing of the county' s Long-Term Debt payable from bond issues and tax anticcipation warrants: 1. Payable from Card Sound Bridge Fund: Date Of Obligation September 1, 1967 Original Amount $2 ,600 ,000 .00 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 , 1985 $825 ,000 .00 Less Unamortized Discount 10 ,242.74 Total $814 ,757.26 2 . Payable from Municipal Service District (Waste) Fund: Date Of Obligation April 1, 1981 Original Amount $8,000 ,000. 00 Interest Rate, % 9. 80% to 11 .25% Maturity Date October 1, 2011 Repayment Terms Interest payable on April 1 and October 1. Principal payments each October 1. 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 , 1985 $7 ,810 , 000.00 Less Unamortized Discount 169 ,443- 91 Total $7 ,640 ,556 .09 12 3. 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 Maturity Date duly 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 199 and thereafter may be redeemed prior to maturity on or after July 1, 1993. Amount Payable At September 30 , 1985 $2 ,105 ,000.00 4. 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 . Details As To Assets Pledged Secured by a tax antici- pation warrant for the purpose of building re- constructing and repairing 13 roadsf the Cross Ivey Waterway Estate Special Road District. Amount Payable At September , 1985 $160 ,000.00 5 . Road and Bridge Bonds d ixni t r d by the State of Florida on behalf of Monroe County: Bonds payable of $5 ,340 ,00 . 00 represents bonds dated December 1, 1.96 , that were sold through the State Department of Commerce, Division of Economics Development, o rly the Florida Development i i n, on behalf of the Monroe County Board of County Commissioners. At its meeting on September 1 , 1965 , the Board adopted Resolution No. 23-1965 , which requested the Florida Development om i i nn to issue and sell revenue bonds in the amount of $7 ,900 ,000.00 with the proceeds to be transferred to the State Department f Transportation, formerly the State Road Department. The proceeds f the bonds were to be expended by the State Road. Department for the cost of constructing certain roads and bridges in Monroe County (known the "Monroe u my :Road and Bridge Project" ) . The revenue bonds issued are secured by a pledge of the 0 Surplus of the Second Gasoline Tax accruing for use in Monroe County under the provisions Section 16 , Article IX and Subsection 9 ( ) of Article of the Revised State n tituti nn of 1968 . The respon- sibility for the principal and interest payments and reserve 14 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 . S. C!��tal LK2ject Fund During the fiscal year ended September 30 , 1981 , Monroe County began accounting for all capital projects not related to Enterprise or Road and Bridge Funds in the Capital Projects Fund. The following is a summary of the sources and uses of this Fund as of September 30 , 1985: Capital Project Fund Project Status - All Years As Of September 30 , 1985 Funds Balance Funds Received Or As Of Buqa2Led E d d � 1/30/8-5 Sources Of Funds Federal Funds: U.S. Marshal ® office 1,250 ,000 -00 1,250 ,000 - St ate Funds: Grants 110 ,022 .51 110 ,022 .51 - 0 Local Funds: Bond Proceeds 1,421 ,553 . 00 1,421,553 . 00 - 0 Tax Anticipation Note 400 ,000 .00 400 ,000 -00 - 0 1 Cent Sales Tax 2,660 ,000 .00 2,463 ,723. 72 196 ,276 . 28 Transfers From General Revenue Fund 557 ,503. 40 557 ,503 . 40 Interest Income 154 ,426 .10 154 ,426 .10 Total Sources Of Funds 6 ,553 ,505 . 01 6 , 357 ,228 . 73 196 ,276 .28 15 Funds Balance Funds Received Or As Of Bud eted Ex ended 9j30j85 Uses Of .Funds Criminal O'ustice Projects Key West Jail- Expansion 2,484,079. 73 1, 979,203. 75 504,875. 98 Key West Jail- Improvements 78 ,200.00 u 0 - 78 ,2 0 .00 Jackson Square- Phase I 1,644 ,156.53 348,040.69 1,2 6 ,115 . 84 Marathon Courthouse 120 ,000. 00 14 ,263.52 105 ,736 . 48 Plantation Courthouse 52 ,586.00 39 , 95. 40 13 ,090.60 *Tax Anticipation Loan Payment 426 ,830. 96 426 ,830 . 96 - 0 Reserves For Contingencies 33,151.20 - 0 - 33 ,151 20 Total Criminal Justice Projects 4 83 ,004. 42 ,807,834 . 32 2,031 ,170.10 181 Bond Issue Projects: *Marathon library 834 ,282.59 834 ,282.59 - 0 - Isla orada ;library 26 ,000. 00 26 ,000.00 -- 0 Key Largo Library 47,445.55 -- 0 - 47,445.5 *Larry Harris Park 111 , 81.1.3 111 ,281.13 0 „w 'Key West Admin. Bldg. 400 ,000.00 400 ,000.00 - 0 *Bond Issue Expenses 87,726.27 87,726. 27 0 Total 1981 Bond. Issue projects 1,506 ,735 .54 1,459,289m99 47j445 -.55 Other Projects Biggs .Beach 141 ,637.36 107,884.14 33 ,753. 22 Big Fine Key Civic Center FRS 6 ,127. 6 66 ,127.69 Total Other Projects 207 76 - 5 107,884 .14 99{880 . 9.1 Total Uses Of Funds 6,5 3 ,505 .01 4, 375 ,008. 45 2, 178 , 96 .56 *Note: Projects are completed and, closed 16 J' i i i G i i 'Nice„ .., COMBINEDFINANCIAL STATEMENTS MONROE COUNTY, FLORIDA COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 GOVERNMENT FUND TYPES Special Debt Special General Revenue Service Assessments ASSETS Cash 473,644.20 1,047,455.50 325,912.59 277,436.68 Cash With Fiscal Agent 732,878.12 Investments 6,877,610.17 4,262,484.69 1,020,203.86 2,266,806.67 Receivable: Delinquent Taxes (Net) 29,390.84 35,274.56 511.02 7,492.19 Delinquent Waste Collection Fees Allowance For Uncollectible Waste'Collection Fees Accounts 46,992.97 52,642.75 741.20 Due From Other Funds 644,817.27 12,687.27 Due From Other Governments 1,205,602.48 700,335.14 20,335.60 Restricted Assets: Cash Investments At Cost Or Amortized Cost Accrued Interest Receivable Due From Current Assets Property, Net Of Accumulated Depreciation Amount Available For Debt Service Amount To Be Provided For Retirement Of General Long-Term Debt TOTAL ASSETS 9,278,057.93 6,098,192.64 2,080,246.79 2,584,758.41 17 MONROE COUNTY, FLORIDA COMBINED BALANCE SHEET - ALE. FUND TYPES AND ACCOUNT GROUPS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 PROPRIETARY FUND TYPES ACCOUNT GROUPS General G ein-e r�a 'Total Capital Internal Fixed Long-Term (me I morandum Projects Entt22:ise Services Assets Debt 2L1y_)_ 20,632.54 378,760.98 164,125.99 2,687,968.48 3,237,767.44 3,970,645.56 1,653,246.27 3,051,837.33 438,168.28 19,570,357.27 1,039.36 73,707.97 1,236,558.58 1,236,558.58 (636,727.00) (636,727.00) 18,566.16 67,743.03 186,686.11 214,469.32 542.08 872,515.94 341,197.91 2,162.20 2,269,633.33 251,305.06 251,305.06 1,888,958.31 1,888,958.31 50,818.23 50,818.23 10,766.93 10,766.93 8,593,479.67 28,414,835.25 37,008,314.92 1,343,894.72 1,343,894.72 1,031,698.75 1,031,698.75 2,229,546.04 18,085,293.25 670,579.38 28,414,835.25 2,375,593.47 71,817,103.16 MONROE COUNTY, FLORIDA COMBINED BALANTHECEFISCAL SHEET YEAR- ALENDEDL FUND SEPTEMBER TYPES AND 30ACCOUNT GROUPS FOR , 1985 GOVERNMENT FUND TYPES Special Debt Special General Revenue Service Assessments LIABILITIES AND FUND EQUITY Liabilities: 732,416.46 327,705.84 12.75 134,801-08 Accounts. Payable Contracts Payable 114,618.68 28,459.74 Accrued Liabilities 60,972.96 8,772.47 Deposits Held In Escrow Payabl From Restricted Assets: Contracts Payable Accrued Interest Revenue Bonds, Net of Discount Due To Restricted Assets 85 Due To Other Governments ,839.50 1,000.00 3,46120 1-43,047.73 Due To Other Funds 197,944.63 82,072.26 . Deferred Revenues 88,935.86 690,000-00 Matured Bonds Payable 27,078.12 Matured Interest Payable 15,800.00 Matured Premium Payable 304,500-00 Tax Anticipation Notes Long-Term Debt 7,179.14 4,887.76 Other Total Liabilities 1,287,907.23 452,898.07 736,352.07 582,348.81 19 MONROE COUNTY, FLORIDA COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 PROPRIETARY FUND TYPES ACCOUNT GROUPS General General Total Capital Internal Fixed Long-Term (Memorandum Projects Enterprise Services Assets Debt 5,629.95 276,393.06 20,761.83 1,497,720.97 241,470.81 384,549.23 44,625.29 44,625.29 225.00 69,970.43 2,306.20 2,306.20 3,953.13 3,953.13 8,455,313.35 8,455,313.35 55,146.93 55,146.93 86,839.50 445,112.98 877.14 872,515.94 88,935.86 405,000.00 1,095,000.00 2,823,767.44 2,850,845.56 9,000.00 24,800.00 304,500.00 50,510.71 2,375,593.47 2,426,104.18 12,066.90 24.7,325.76 12,571,129.09 21,638.97 2,375,593.47 18,275,193.47 20 MONROE COUNTY, FLORIDA COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 GOVERNMENT FUND TYPES Special Debt Special General Revenue Service Assessments LIABILITIES AND FUND EQUITY Fund Equity: Contributed Capital Investment In General Fixed Assets Retained Earnings: Reserved For Operations Reserved For Revenue Bond Retirement Reserved For Payment Of Claims Unreserved Fund Balance: Reserved For Encumbrances 4,729.05 7,306.46 127,279.49 Unreserved 7,973,993.08 5,637,988.11 1,343,894.72 1,875,130.11 Reserved For Library, Children's Room 11,428.57 Total Fund Equity 7,990,150.70 5,645,294.57 1,343,894.72 2,002,409.60 TOTAL LIABILITIES AND FUND EQUITY 9,278,057.93 6,098,192.64 2,080,246.79 2,584,758.41 21 MONROE COUNTY, FLORIDA COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS FOR THE FISCAL. YEAR ENDED SEPTEMBER 30, 1985 PROPRIETARY FUND TYPES ACCOUNT GROUPS UeneraT General Total Capital Internal Fixed Long-Term (Memorandum .Projects Enterprise Services Assets Debt 2,808,409.90 2,808,409. 90 28,414,835.25 28,414,835.25 20,211.00 20,211.00 2,175,378.20 448,638.00 2,175,378.20 448,638.00 510,165.06 200,302.41 710,467.47 6,415.94 145,730.94 1,975,804.34 18,806,810.36 11 ,428.57 1,982,220.28 5,514,164.16 648,940.41 28,414,835.25 53,541,909.69 2,229,546.04 18,085,293.25 670,579.38 28,414,835.25 2,375,593.47 71,817,103.16 22 MONROE COUNTY, FLORIDA COMBINED STATEMENT OF REVENUES, EXPENDITURESNMENTAL FUND AND TYPECHANGES N FUND BALANCE ALL FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Special Debt General Revenue Service Revenues 5,940,108.03 9,747,410.34 102,5111.31 Taxes Licenses Permits 1,6 0,045. - 0 - Intergovernmental Revenues 6, 55,5O3m 1,193,766.37 223-8140�43 Charges for Services 1,359,435.46 19 ,7 6� 7 - 0 - Fines & Forfeitures 30 224.22 1,105,103.14 Interest Income 671,967.11 41 ,231.64 172,078.66 Miscellaneous Revenue 327,966.77 34 863.34 Total Revenue ,9 �,2 OmB4 3, ,2 m9 9 , �4 Expenditures General Government 7,9 9,644.37 253,373.4 - 0 - Publi'c Safety 1,2 , 25.46 7, 73,902®0 - 0 - Physical Environment 467,548.95 - - - 0 - Transportation 1,231,937.81 2,798,241.080 - Economic Environment 211,424.22 - 0 - - 0 Hunan Services 2,460,1 0.51 - 0 - - 0 - Culture and Recreation 1,18,30 .33 1,243,147.77 - O - Debt Service: 0 - 0 - 715,000.00 Principal Retirement - 0 - _ 0 - 230 886.07 Interest & Fiscal Charges Total Expenditures , , 9�6 22 ,66 94 ,Bf 6® Excess Of Revenues Over/(Under) Expenditures 2 177 281.19 1.1144 629. 1 (447,4 1.67) Other Financing Sources (Uses): - 0 - - O - Transfers From Other Funds 412,740.45 - 0 „µ Transfers To Other Funds (500,200.00) - 0 Total Other Financing Sources 459.55) - 0 - - 0 - (Uses) {B7, Excess Of Revenues And Other Sources Over/(Under) Expenditures Other Uses 2,089,821. 1,144,69. 1 ( 47, 81®67) Fund Balance, October 1, 1984 5,900,329.06 4,500,664.96 1,791,376.39 Fund Balance, September 30, 1985 7,9 0,150.70 5,645,294.57 1,343,8 4.72 23 COUNTY, COMBINED STATEMENT OF REVENUESMONROE, EXPENDITURESTAND CHANGES IN FUND BALANCE ALL GOVERNMENTAL FUND TYPES FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Capital Special Totals Projects Assessment (Memorandum 0nly) 2,463,723.72 1,897,535.86 20,151,289.26 0 0 - 1,660,045.69 1,059,433.30 4,512.33 10,159,182.71 0 15,887.60 1,56 ,03 .43 0 - 0 .- 1,135,327.36 56,792.05 207,800.64 1,524,870.10 - 0 - 955.24 363,785.35 TLT7 I_pT4-9-.-(77- T-1 2-6-6-9-167-. -36-36-3-58-9—A6 0 - 64,733.90 8,307,751.73 2,105,322.31 869,306.25 12,217,456.02 0 - 0 - 467,548.95 0 40,008.13 4,070,187.02 0 - 0 - 211,424.22 2,460,180.51 0 501,611.26 2,883,067.36 0 - 0 - 715,000.00 0 0 - 230,886.07 T TOT-32-2- -1'- - =,4E1:=,659.54 77,56 1,474,,626.76 6__..m�51032.13 1 LO-00,�111-02 500,200.00 - 0 - 912,940.45 (642,901 21) _jO O� ,200.00 (142,701.21) 270,039.24 1,974,826.76 508,330.92 5, 70,1 7.26 7,393.52 112,1494L078.68 13,613 842-61 _ 1,982,220.28 2,002,409.60 18,963,969.87 24 MONROE COUNTY, FLORIDA COMBINED STATEMENT OF REVENUES, EXPENDITURES U ES AND CH REVENUESFUND IN FTYPESUND BALANCES BUDGET AND ACTUAL - GENERAL FOR THE FISCAL. YEAR ENDED SEPTEMBER 30, 1985 General Funds Final Ld2et Actual Revenues 6,071,080.00 5,940,10 .03 Tars 1,10 ,300.00 1,6 0,045. 69 Licenses Permits ,179 G 6,955,503.56 Intergovernmental Revenues 40,571.00 1,359,4 5.46 Charges for Services ,531.50 30,224.22 Fines Forfeitures 300, 0.00 71,967.11 Interest Income 271,347.56 327,966.77 Miscellaneous Revenue 6, 4 -04 6, , Total Revenues E�pn i tr°�s ,523,323.66 7,989,644.37 General Government 1, 53,027.27 1,268,925.46 Public Safety 581,175.14 467,548.95 Physical Environment 2,482,741. 9 1,231,937.81 Transportation 271,172.00 211,424.22 Economic Environment ,205,596.66 ,460,15 .51 Human Services 71 1 237,667.2 1 1 308.33 Cultur~ Recreation 0 � 4 9m Total Expenditures Excess Of Revenues 3� 1) 2,177�201�1 OverAUnd rs) Expenditures ( 40, Other Financing Sources (Uses): (105,513.29) - 0 Reserve For Contingencies531,76 ®12 412,740.45 Transfers From Other Funds Transfers To Other Funds (500 2O0®OO) (500,200.00) - Total Other Financing Sources (73,9 5.17) (87,45 .55) (Uses) Excess Of Revenues And Other Sources Over/(Under) 2,089,821.64 Expenditures An Other Uses (914,618.98) Fund Balance, October 1, 184 5® 0 ,32 �0 5L90, �0 Fund Gal ante$ September 30, 1985 4,985,710.08 71 . 3 7,90,150.70 25 MONROE COUNTY, FLORIDA 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, 1985 Special Revenue Funds Variance Variance Favorable Final Favorable (Unfavorable) LBLet Actual (Unfavorable) (130,971.97) 9,319,309.00 9,747,410.34 428,101.34 551$745.69 - 0 0 0 (1,134,676.42) 1,818,677.35 1,915,919.09 97,241.74 418,864.46 96,988.66 193,766.37 96,777.71 (2,307.28) 849,000.00 1,105,103.14 256,103.14 371,967.11 192,000.00 416,231.64 224,231.64 56 619.21 2,850.00 34 7 863 34 32 013.34 12=, 8,�82 5 E3:,K-t,j-j:.-16 I —4——46—�8-9T T 533,679.29 2949758.35 253,373.46 41,384.89 84,101.81 7,98 ,33 .18 7,973,902.00 129431.18 113s626.19 - 0 0 0 1,250,804.08 4,184,363.38 2,798,241.08 1,386s122.30 59,747.78 - 0 - - 0 0 745,416.15 - 0 - - 0 0 —99,358.—90 1 575,373 00 1 ' ,243 147 77 332,225.23 2,88 6--7-34.20 f2 =4.�� T- -- 1L772,163.60 1,017,975.00 (_1,762,002.90) 1.,1�4462�9.61 2L9�0663�2.51 105,513.29 (172,641.00) - 0 1729641.00 (119,047.67) 0 - 0 0 - 0 0 0 (13?534.38) (172,641.00) 0 172 641 00 3,004,440.62 (1,934,643.90) 1,144,629.61 3,079,273.51 0 4,500,664®9 500,66 4.L6 - 0 - 3,004,440.62 2,566,021.06 5,645,294.57 3,079,273.51 26 MONROE COUNTY, FLORIDA COMBINED STATEMENT OF REVENUES, GENERALEXPENDITURES AND CHANGES FIN FUND BALANCES BUDGET AND ACTUAL AND FOR THE FISCAL YEAR ENDED SPTMBER 30, 18 Totals-(Memorandum-Only Variance Favorable Budget Find Actual (Unfavorable) Revenues --- 15,390,38 �0 15,687,518.37 297,129.37 Taxes 1,390,30 -00 1,660,045.69 551,745.6 Licenses Permits 9,10 300.00 8,371,422. 5 (1,037,434.68) Intergovernmental Revenues , 1,871,401.83 515,642.17 Charges For Services 1,037,559.6681 1,135,327.3 253,7 .86 Fines Forfeitures 92, 00.00 1,088,198.75 59 ,198.75 Interest Income 2 197.56 362,830.11 88,632.55 Miscellaneous Revnu 2 �02, 3 3 , , � 6 , ,70 ®7 Total Revenues Expenditures B,818,0 2.01 8,243,017.83 575,0 4.1 General Government ,33 ,360.45 9,242, 27.46 96,532.99 Public Safety 581,175.14 467,548.95 113,62 .19 Physical Environment 6, 67,105.27 4,03 ,178.89 2,636,926.38 Transportation 271,172.00 211,424.22 59,747.7 Economic Environment 3,205, 9 .6 2,4 0,180.51 745,416.15 Hunan Services 2,813 040.23 2 381,45 .10 431,584.13 Culture Recreation 3 633� ,68-09 3,8 Total Expenditures - Excess Of Revenues 3, 21,91080 51924, 07.51 Over/(Under) Expenditures (2,6 2,696.71) Other Financing Sources (Uses): (27B 154.29) - 0 278,1 4.29 Reserve For Contingencies 1,7BB�12 412,74 .45 (119,047.67) 5 Transfers From Othe Funds (53 2000 ) (500,200.00) - 0 Transfers T Other Funds ®- Total Other Financing Sources (246,566.17) (87,45 W55) 159,10 - 2 (Uses) Excess Of Revenues And Other Sources Over/(Under) 3,234,451.25 6,083,714.13 Expenditures Other Uses (2,849,262�BB) 94® 2 00,400,994.02 0 Fund Balance, October 1, 194 10,400, - Fund Balance, September 30= 19$5 7,551,731.14 13,635,445.27 ,083,714.13 27 MONROE COUNTY, FLORIDA COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY ALL PROPRIETARY FUND TYPES FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Total Memorandum only Internal Years Ended September 30 lF' , Revenues R En rise Service 1985 1984 Operat n _.s To s 686,692.95 - 0 - 686,692.95 Charges For Services 2,162.20 1,375,311.02 606,436.21 General Taxes 1,377,473�22 11142�203�96 245,935.63 - 0 - 245,935.63 22,531.94 Intergovernmental Revenue 14,141.78 - 0 - 14,141.78 31,143.15 Special Assessments And Waste Fees 5,511,233-51 - 0 - 511,23-1-91 5,254,110.28 Total Operating Revenue 6,410,116.07 1,375,311-02 _7.,835,411.09 7,056,425-54 Operating Expenses Personat Services 1,331,532.01 - 0 - Professional Services 1,331,532.01 1,442,701�33 2,033,028.58 - 0 - 2,033,028.58 1,832,013.00 Repairs And Maintenance 415,620.18 - 0 - 415,620.18 471,811.73 Depreciation And Depletion 824,113.21 - 0 - Payment Of Claims - 0 - 1,505,293.05 824,113.21 771,553.04 Operations L64,51)8-67 0 - 1,505,293.05 868,560.02 Total Operating Expenses 5,068,802.65 101,29-1-05 L64,508-67 _191-928.03 6,574,095.70 6,186 567.15 1,391,363.42 (129,982.03) 1,261,381.39 869,858.39 28 MONROE COUNTY, FLORIDA COMBINED STATEMENT OF ALL VENUES,ETARYEXPENSES AND CHANGES IN FUND EQUITY FUNES FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Total Memorandum Only Internal Years Ended September 30 erp Entrise Service 1985 l 44,382.42 543,147.25 544,632.97 Non-Operatin Revenues (Expenses) 498,764.83 - 0 2 (948,147.79) (961,714.95) Interest Income t948,147.79) _ (10,086.98) (34,345.92) Interest Expenses And Fiscal Charles (10 086.98) 0 Loss On Disposition Of Equipment — 44,382.42 (415,087.52} (451,427.90) 469.94) Total Non-Operating Revenues (Expenses) (459, 599.61) 846,293.87 418,430.49 931,843.48 (85, Income (Loss) Before Operating Transfers _ (270,039.21) (263.540.59) (270 039.24) - O Operating Transfers In (Out) 154,889.90 661,854.24 (85,599.61) 576,254.63 Net Income (Loss) 734 540.02 5,586,849.94 5 43I,960.04 4 852,309.92 $49.94 Fund Equity, October 1,1984 6,163,104.57 5,586, 5,514,164.16 648,940.41 Fund Equity, September 30, 1985 - 29 MONROE COUNTY, FLORIDA COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION ALL PROPRIETARY FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Internal Totals f Enterprise Service (Memorandum_2nly) Sources O Operations Net Income (Loss) 661,854.24 (85,599.61) 576,254.63 Items Not Requiring Working Capital Depreciation And Depletion 824,113.21 - 0 - 824,113.21 Amortization Of Discount On Bonds 14,342.61 - 0 - 14,342.61 Loss On Disposal Of Fixed Assets 086-98 0 - 10,086.98 Working Capital Provided By Operations T,_5 TO_,'3_9 7®0 4 T85,599.6T) T,4N, 9 .41 Decrease In Restricted Assets 2,917,344.11 - 0 - 2,917,344.11 Proceeds From Long-Term Note 123,555.00 - 0 - 123,555.00 Decrease (Increase) In Working Capital (2802101-99) 65, 599a61 (19_ 38) ._j 206. Total Sources Of Working Capital 4,270,490.16 - 0 - 4,270,490.16 Uses of Working Capital Decrease (Increase) In Liabilities Payable From Restricted Assets Revenue Bonds 2,937,150.50 0 - 2,937,150.50 Other Liabilities ___1,675.48 0 - Total Decrease In Liabilities Payable From 1,675.48 Restricted Assets 2,93 ,825. €3 0 - 2,938,825.98 Retirement Of Long-Term Debt And Portions Becoming Current 618,555.00 0 - 618,555.00 Increases In Restricted Assets 321,758.47 0 - 321,758.47 Additions To Property, Plant And Equipment _._�91,350_71 0 - 391,350.71 Total Uses Of Working Capital 4,270,490.16 0 - 4,270,490.16 Increase (Decrease) In Components of Working Capital Cash 250,124.00 48,229.51 Investments 298,353.51 Accounts Receivable 657,359.56 (131,831.72) 525,527.84 Accounts Payable And Other Current (202,052.87) (7,784.42) (209,837.29) Liabilities (424.2_624.70) 5,7 7.02 (418,837.68) Increase (Decrease) In Working Capital 280,805.99 (85,599.61) 195,206.38 30 r GENERAL FUND GROUP row MONROE COUNTY , FLORIDA GENERAL REVENUE FUND BALANCE SHEET SEPTEMBER 30 , 1985 u_ ASSETS Cash 328 , 994. 07 Investments 6 ,826 , 748. 08 Receivables : Delinquent Taxes 30 , 937 . 73 Allowance For Uncollected Taxes ( 1 ,54 . 89 ) Accounts 20 ,883 . 79 Due From Other Funds 644 ,817 . 27 Due From Other Governments 1 , 186 381 . 24 Total Assets 9, 037 , 215 . 9 LIABILITIES AND FUND BALANCE Liabilities : Accounts Payable 698 , 599. 9 Contracts Payable 17 ,667 . 90 Deposits Held In Escrow 56 , 130 . 90 Due To Other Funds 186 , 262 . 90 Due 'To Other Governments 85 , 72 . 95 Deferred Revenues 88 , 935 . 86 Other Liabilities 7 , 179. 14 Total Liabilities 1 , 140 , 503. 61 Fund Balance: Reserve For Encumbanc s 4, 729. 05 Reserve For Library , Children ' s Room 11 ,428. 57 Unreserved 7 ,880 , 554 . 0 Total Fund Balance 7_,896 , 711 . 68 Total Liabilities and Fund Balance 9,037 ,215 . 29 31 M0NROE COUNTY, FLORIDA GENERAL REVENUE FUND STATEMENT OF REVENUES, EXPENDITURES 8 CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED IEPTEM8ER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Revenues 310 Taxes D Current Taxes d,O7l"08D.O0 5^88I,440.72 (I09"�3g.2�) `--~—311.200 Delinquent Taxes - O - 12,454.68 12,454.68 6,212.63 311.201 Tax Redemption 46,212.63 ~ Total Taxes 6 (E3E,g��g�) Permits Licansem l�5,OO�.DO l42,948-84 7,g48.�� ----- Occupational— 322.100 guildingpermi~s- 900,000.00 1,440"870.85 540,870.85 322.103 Competency Cards 0,000.00 66"545.50 (2°454.50) 329.100 County Pound - Licenses 1`200.00 3"505.50 2,205.50 329.I01 County Pound ~ Shelter Fees 2,000.00 6,175.00 175.00 Total Licenses & Permits I�JC�Lc��O�T 1 66L£�!.6-9 lO°lll.00 80,512.00 10,501.OD `--'-- - —Defense 5l D�9 OQ 61,039.00 O ~ 33l.4lU Fo4 AlP~MnI " . - 331.410 FAA AlP-05 1,026°379.00 72"902.61 (953,476.39) 33I.411 FAA ADAP - Marathon 5IR - O - 3"453.16 3,453.16 331.4I1 Faderml/AlP-04 Marathon Master Plan 30,557.97 26,147.79 (4,4I0.I8) 331.492 Transportation III - Federal monies 22,093.04 19`656.46 (2°436.58) 331.492 Federal Monies - Transportation II{ 80,349.00 59,990.79 (20,398.21) 331.527 JTPA Liaison FY 34/85 48,311.35 42°902.65 (5,408.70) 33l~527 JTPA Liaison FY 85/86 60,003.07 11,822.31 (48,180.76) 33I~d8g Senior Community Service Project I56,970,48 185~808.01 28,837.53 33l~§Bg Senior Community Service Project FY 85/86 159,900.00 26^773.63 (133,126,37) 33l~694 CCE State Monies FY 84/85 229,20I.94 220,694,51 (8,507.43) 32 MONROE COUNTY, FLORIDA GENERAL REVENUE FUND S"i-ATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL_ YEAR ENDED SEPTEMBER 30, 1985 Variance Final Favorable Revenues Budget Actual (Unfavorable) 330 Inter over°nmental Revenues 3 694 CC State Monies FY 85/86 283,190.00 79,573.60 (203,616.40) 331.905 Homemaker Program Federal FY 83/84 28,433.84 27,778.46 (655.38) 331.905 Homemaker Program Federal FY 84/85 109,878.00 84,.187.50 (2.5,690,.50) 331.906 Nutrition C-I Federal FY 83/84 52,365.4.1 51,912.15 (453.26) 331.906 Nutrition C-I Federal FY 84/85 170,4.14.00 114,339.41 (56,074.59) 331.907 USDA Commodities FY 83/84 (CI) 18,011.54 12,585.07 (5,426.47) 331.907 USDA Commodities FY 84/85 (CI) 32,205.00 14,318.35 (17,886.65) 331<908 USDA Commodities FY 83/84 (CII) 3,671.34 3,287.37 (383.97) 331.908 USDA Commodities FY 84/85 ((:.II) 9,910.92 4,164.5.1 (5,746.41) 331.909 C-II Nutrition federal FY 83/84 6,335.43 5,493.56 (841.87) 331.909 C-II Nutrition Federal FY 84/85 43,606.00 33,129.51 (10,4761.49) 332.100 Federal Revenue Sharing 654,281.00 658,605.00 4,324.00' 333.100 Payments in Lieu - Federal Housing 10,000.00 44,.562.75 34,.562.75 333.200 Payments in Lieu 292,359.00 341,660.00 49,301.00 333.201 Payments in Lieu - Bureau Fish/Wildlife 6,688.00 141,227.00 134,539.00 333.900 Payments in Lieu - federal Condemnations - 0 - 1,905.88 1,905.88 334.290 Medical Examiner (Grant 9,394.00 9,814.00 420.00 334.390 Artificial Reef - State ONR 11,771.88 .11,771.88 - 0 - 334.390 Lake Channel Markers 9,317 24 9,242.24 (75.00) 334.390 Cosa Key Channel Markers 2,142.64 2,.142.64 _ 0 334.390 Tavernier Creek Channel Markers 3,439.20 3,356.70 (82.50) 334.390 Garrison Bight Boat Park 49,846.32 49,846.32 - 0 334.390 Marathon Park Boating Facilities 34,191.82 39,961.82 5,770.00 334.390 Duck Key Channel Markers 2,433.60 2,433.60 - 0 334.390 Key Colony Beach Channel Markers 3,059.92 3,059.92 - 0 334.390 Lakes Channel Markers II 14,377. 2 - 0 - (14,377.52) 33 MONROE COUNTY, FLORIDA GENERAL REVENUE FUND IN FUND BALANCE STATEMENT OF REVENUES, EXPENDITURES & CHANGES FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Revenues 330 Intergovernmental Revenues 6,744.50 - '334.400 State - tification, Prior Year 6744.50 Highway Beau 21,,500-00 - 0 - (21,500-00) Key Largo Airport State Grant 4,050.14 (52,970.86) 334.402 57,021.00 334.410 DOT, AIP-05 1,697.66 1,603.42 (94.24) 334.411 State/MARA Master Plan 16M0 - 0 - (6,163.00) 6, 334.493 CSTF Grant/State Transportation Monies 6,163.00 6,163.00 - 0 - 334.493 Transportation 94,357.15 - 0 - 334.500 M. C. Comprehensive Plan Revisions 94,357.15 100,000.00 (134,073.00) 334.503 Growth Management Plan - Phase 11 234,073.00 (53,813.00) 77,000.00 23,187.00 334.504 Habitat Conservation Plan-North Key Largo - 0 - -pact Aid 10,611.98 10,611.98 - 0 - 334.601 Entrant In 6483.00 6,483.00 334.690 Community Serv. Blk. Grant-Medical Exams 34,,500.00 18,681.83 (15,818.17) 334.690 LSP State Monies FY 84/85 34,500.00 13,499.01 (21,000-99) 334.690 LSP State Monies FY 85/86 - 0 - 31,697.03 31,697.03 334.691 CCE - Local Services - Transportation 8,572.,00 5,999.99 (2,572.01) 334.692 CSBG State 53,578.00 - 0 334.710 St - ate Aid to Libraries 53,578.00 1,403.70 1,403.70 - 0 - - 334.790 Fla. Boating Imp. - Prior Year 400.00 400.00 0 334.901 Maint. & Service, Civil Defense, State 102,824.00 82,851.31 (19,972.69)62,194.OQ 334.901 Radiological Emergency Preparedness 986,903.00 1,049,097.00 335.120 State Revenue Sharing 4,607.88 1,607.88 335.130 Insurance Agents' Licenses 3,000-00 44,791.70 (5,208.30) 335.1,40 Mobile Homes 50,000-00,000-00 69,426.49 (5,573.51) 335.150 Alcholic Beverage Licenses 75 2 318 283.73 418 283.73 1,900,000.00 (je_ 335.180 State Sales Tax 6 71_� -) T' _, 9T.�7 Total Intergovernmental Revenue 7,57—,37076 Z� 34 MONROE COUNTY, FLORIDA GENERAL REVENUE FUND STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL, YEAR ENDED SEPTEMBER 30, 1985 Variance Final Favorable Revenues Budget Actual (Unfavorable) 340 Char es F or Services 'rv'cp's Char 5 'or N 3 5T 41 0—Excess Fees Tax Collector 100,000.00 385,931.14 285,931.14 341.530 Circuit Court Fees 520,000.00 536,799.67 16,799.67 341.531 Public Defender Fees -0- 41,215.39 41,215.39 341.540 County Court Fees 30,000.00 29,515.00 (485.00) 341.550 Reimbursement Supervisor of Elections 2,500.00 6,111.1.1 3,611.11 342.300 Reimbursement Feeding Prisoners - 0 - 792.29 792.29 342.301 Reimbursement Utilities Juvenile Home - 0 - 2,470.00 2,470.00 346.900 Transportation Taxi Remittance Human Serv. - 0 - 8,266.00 8,266.00 347.100 Non-Resident Fees 1,000.00 1,450.40 450.40 347.101 Xerox Cormnissions 20,071.00 20,071.30 .30 347.290 Tolls & Dockage 6,000.00 10,175.50 4 175 50 Total Charges For Services 6 Eg" �. (T i2(TT?_1_;_9 7778 _363lT 80 350 Fines & Forfeitures _TTT_0 _Mega 7_Aid Services 17,137.50 14,830.00 (2,307.50) 352.000 Library Overdue Books 15,394.00 15 394.22 .22 Total Fines & Forfeitures 72-77T.2-8 360 Interest Income —7T6-f-W—Interest Income-SBA/General Operations - 0 - 114,800.22 114,800.22 361.002 Interest Income-SBA/FRS - 0 - 1,947.86 1,947.86 361.100 Interest on Time Deposits 230,000.00 436,341.23 206,341.23 361.101 Interest on Time Deposits FRS 10,000.00 34,883.22 24,883.22 361.102 Interest on Daily Repo 50,000.00 - 0 - (50,000.00) 361.103 Interest on Daily Money Market - 0 - 78 891 33 78 891 33 Total Interest Income 2_9�_O_MTTU 35 MONROE COUNTY, FLORIDA GENERAL REVENUE FUND STATEMENT OF EVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR R THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Variance Favorable Final Actual (Unfavorable) Budget Revenues 5,281.00 (719.00) Miscellaneous Revenues 6,000-00 23,387.90 3f2—.o-UO Rents 60,000-00 83,387.90 (90,000.00) 362.001 Rents - Marathon Airport 90,000.00 - 0 - 99,130.67 362.002 Taxes 0 - 99,130.67 362.003 Rental Income - County Home 0 - 100.00 .100.00 364.410 Sale of Surplus Equipment 0 10,297.51 10,297.51 Indigents - 0 - (21,474.81) 366.900 Reimbursement part Donations 21,474.81 1,000.00 - 0 - 366.901 Key Largo Air 1,000.00 - 0 - 366.902 1 end-A-Hand Donations - West Family 684.00 '684.00 (1,867.84) 366.903 Lend-A-Hand Donations 2,228.84 361.00 .94 366.924 LSP Project Income FY 85/86 1,583.55 1,584.49 (920.25) 366.925 Project Income - Homemakers FY 83/84 5,200.00 4,279.75 1,036.52 366.925 Project Income - Homemakers FY 84/85 5,427.98 6,464.50 (7,194.01) 366.926 Project Income - CI, FY 83/84 29,500-00 22,305.99 57.49 366.926 Project Income - CI, FY 84/85 324.16 381.65 (1,427.77) 366.927 Project Income - CII, FY 83/84 6,500.00 5,072.23 (550.60) 366.927 Project Income - CII FY 83/84 2,685.70 2,135.10 (1,663.71) Project Income - Transp. 111 40736.29 366.928 me - Transp. III FY 84/85 6,400.00 - 0 - 366.928 Project Income 108.45 108.45 183.80 366.929 CCE Project Income FY 84/85 3,000-00 3,183.80 17,598.72 366.929 CCE Project income FY 85/86 1,000.00 18,598.72 9,998.59 369.300 Refunds Prior Year 1,000.00 10,998.59 369.900 miscellaneous Revenue - Gen. Revenue 1,000.00 471.32 (528.68) 369.900 Miscellaneous Income -- Library - 0 1,804.87 1,804.87 Telephone Commissions 2,752.78 1,252.78 369.901 _ Welfare 1,500.00 369.902 Reimbursement - 0 - 176.75 176.75 369.903 Refunds Prior Year - FICA Reimb. 36 MONROE COUNTY, FLORIDA GENERAL. REVENUE FUND STATEMENT OF REVENUES, EXPENDITURES & CHANGE; IN FUND BALANCE FOR THE FISCAL. YEAR ENDED SEPTEMBER 30, 1985 Variance Final Favorable Revenues Budget Actual (Unfavorable) Miscellaneous Revenues 369.904 Courthouse Repairs 22,770.96 23,270.96 500.00 369.905 Refund Prior Year - Gas tolling Other Govt - 0 - 7,635.20 7,635.20 369.906 Copies - Court Executive - 0 - 220.62 220.62 369.907 Refunds Prior Year - Insurance Reimb. .. 0 - 61..00 61.00 369.908 Copy Fees - Courthouse Annex - 0 - 4..14 4.14 389.100 Donations - Local History 1,568.08 - 0 - (1,56<8.08) 389.101 Donations - Other 179W74 11,428.57 11.,248.83 389.1.02 Donations - Marathon Library 21.0.32 0 - (210.32) 389.103 Donations - Islamorada Library 97 - 0 - (.97) ..21 Total Miscellaneous Revenues ,341 3:27i4X.85 —76 .., 70.N Total Revenues 15,970,.160.82 16,1.17,597.47 147,436.65 37 MONROE COUNTY, FLORIDA GENERAL REVENUE FUND STATEMENT OF REVENUES, EXPENDITURES & CHANGE � IN FUND BALANCE FOR THE FISCAL YEAR ENDED 5EPTEMGER 30° 1985 Variance Favorable Final Budget Actual (Unfavorable) j!Ltnditures General Government 673,128.51 672,811.66 316.85 356,577.02 8 4l�.�� utuv-o1� n"=" "' ^~~^~' commissioners 264.987.5576,681.74" D2Ol-B3 Clerk to me Board 644,179.06 5b7,4S7.32 0202 Sl6 Clerk Circuit Court90,996.70 22 I53.5G O2O3-5lg Clerk Circuit Court - Microfilm lI3"lSO~2� 30428U8I 9`299.72 O2Ou-B§ Clerk County Cburt 3l3,580'�� 254`848^20 2°286./3 U2O5-5I3 Data Processing 2�7`l34^93 5l"405'g7 3`39G.O3 O2OG-5lb Electronic Recording 54,8Q4.Om I,357~g7 , O _ VZ07-5l6 Domestic Relatins l"��7`g7 35l"37g^6G 14,469.18 83O0-Sl4 County Attorney 38�^��^84 8�4"l6§^2I 8"l58.3D O4QO-5l3 Property Appraiser 8b2,�2«^u� 8`Iu7~§2 35~852.38 O4Ul-5l3 Property Appraiser Lawsuit g42"QU0^D0 glI"043^Og 7"95l.63 0500 5l3 Tax Collector ^o,�=~`'� I36^732 6J 1,006.37 06Ol-5l� Circuit Court l37,739^0O 33"]3�~32 5`0l,68 - 38 347.OV , ` `G94 95 O�O2-5l� County Court 72,838.23` 7l,94�,2Q ' O8D� 5l6 State Attorney 138,221.78 l 660.00 O6O4-5I§ Public Defender 139'881~78 22g74� 8g `284.75 U7Dl-�l� Supervisor of Elections %3D,O0B~44 9g"�5�~7� _ O ~ - 99 65O.75 " ` O 0702-5I9 Elections l7,4SQ 12 l7,458,l2 _ _ 0702-519 Special Election I17"g6S~4� 94,398.22 23^567~21 0808 �l2 County Administrator , . 98,899.88 838,78 ~ 7 � Safety 99°7�8^6614,582.45 �80l-51� Personnel 97,806.09 W�`22�~�4 09Ql 5l9 County Garage- �e� West 650,304.83 �5 85O 68 - 706,155.51 , . C902 5l9 Courthouse & Annexes �� I 5g �� 824.I5 o9D3-519 Other Administrative Buildings 7O8,B�S.74 , ~ , 3e MONROE COUNTY, FLORIDA GENERAL REVENUE FUND STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) p±-nditures General Government 0904�M County Garage - Middle Keys 98,547.83 62,159g45 36,388.38 0905-519 County Garage - Upper Keys 73,080.69 55,650.47 17,430.22 1001-515 Planning & Zoning 787,239.26 787,149.76 89.50 1003-515 Monroe County Comprehensive Plan 97,357.15 96,957.15 400.00 1003-515 Growth Management Plan - Phase II 311,073.00 163,244.33 147,828.67 1100-519 Advertising 5,000.00 1,774.97 3,225.03 4010-519 Prior Year Refund 1'000.00 162.18 837.82 Total General Government ,T273-39T 6-6 TTffT4-4-.77 iP0ic tibl S=Tfett H'i—0—2-5 2-4 Building Department 585,002.95 568,111.05 16,891.90 1002-524 Building Department - Supplement 70,919.21 70,919 21 - 0 - 1300-527 Medical Examiner 59,375.00 48,896.31 10,478.69 1401-525 Disaster Preparedness 243,683.33 232,444.08 11,239.25 1,404-525 Civil Defense Maint. & Serv. Grant 105,228.71 105,228.71 - 0 - 1404-525 Radiological Emergency Preparedness 102,824.00 82,771.31 20,052.69 1405-525 FPL Miscellaneous Expenses 658.91 658.91 - 0 - 1.407-525 Maint. & Service Grant - Civil Defense 800.00 800.00 - 0 0 1410-525 Emergency Services Coordinator 107,671.16 95,353.71 12,317.45 1415-522 Fire Marshall 35,800.00 29,889.38 5,910.62 1500-526 Emergency Medical Communications 29,064.00 25,698.55 3,365.4� 1501-521 911 Emergency System 12,000.00 8 154.24 3 845.76 Total Public Safety LT- dt: �57J-T?7—�-27 4-6 78-z--�l tr 39 MONROE COUNTY, FLORIDA GENERAL REVENUE FUND STATEMENT OF REVENUES" EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED 5EPTEM8ER 30, 1085 Variance Final Favorable Budget Actual (Unfavorable) t vement Grants 127,997.45 I10,043.24 17,954,21 -- ' -537 Artificial Fishing Reef 11,77I.88 11,77I.88 ~ O - ---B4 Pollution Control 364,856.00 270`03$.24 84,816.76 ----537 Extension Service 82,7I4.81 71,859.59 I0,855.22 4000-534 Hazardous Waste Study Total Physical Environment _-�1��i��± _�� _-=c�626�9 Transportation Beaut�fication 6,744.50 6,736.59 7.91 oyu*-oo� Highway -- 81,061.25 53,722.24 27 ��9 2400-542 Marathon Airport , 8I, 2402-542 Marathon Airport - xlP-Ol I05.933.50 105,933.50 - O - 2402-542 Key Largo Site Grant/Carry-over 48,474.8I - V - 46,474-81 2403-542 AIP-04/Mastar Plan Update, Mara. Apt, 33,953.30 2I,577.80 12,375.50 2404-542 AlP-05/Runway Lighting 1,146,735.00� � l Total Transportation �� TOT � e�.3Economic Environment ~~'^ � Authority/HUD ~ Local Match 24,500.00 24,500.00 ^ O - -- Veterans' Affairs I3D,357.SB 136,328,08 2,029.50 -- —3406-551 JTPA ~ Liaison 108 l4 501 57,71828 Total Economic Environment _�L��2tu �� _T9-7—, -- � 40 MONROE COUNTY, FLORIDA GENERAL STATEMENT OF REVENUES, EXPENOITURESRE1ENUE&FUND CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Final Variance Expend!I lure-, Budget Actual Favorable (Unfavorable) Human -Sery ices 0LO-562-Animal Control - Key West 09.11-562 Animal Control - Marathon 124,392.81 84,161.26 40,231.55 0912--562 Anjm��j Control 76,091.74 64,496,,20 1601-563 Baker Act Servi- Plwltation Key 60,792.72 11,595.54 1606-563 Mental Health ces, 51,415.00 57,911.64 21881.08 143,382.00 50,796.15 618.85 1607-563 Monroe Association Retarded Citizens 141,003,74 1608-563 Baker Act Transportation 8,539.00 8,539.00 2,378.26 1801 562 Welfare Administration 33,000,�00 33,000.0o - 0 - 1802-564 Welfare Servicas 187,785.63 - 0 - 181,747.25 6,038.38 1802-564 Welfare Services FRS 92,203.00 28,066.91 64,136.09 1802 564 Welfare Services Donations 203,997.00 203,997.00 1802-i64 Lend-A-Hand Donations •- West Family 1,000.00 999.82 - 0 - 1303-564 County Home 684.00 684.00 .18 1303-564 State Reimbursement For Distr-ibutioll 336,642.13 321,197.64 - 0 .. 1807--564 Transportation 8,572.00 7,245.21 15,444.49 1807--564 Transportation CTSF 105,114.26 95,296.80 1,226.79 1815 564 S.C.S.P./Federai 9,245.00 9,245,00 9,817.46 1815-564 S-C-S.P,�/Local 156,970.48 154,478.49 - 0 - 181 .5 6-564 -C,,S.P./Federal 20,086.73 19,767'.03 2,491.99 1816-564 S.C.S.P./Local 159,900,,00 26,748.63 319.70 1836--564 Entrant Impact Aid 17,800.00 133,151.37 1845. 10,718.06 2,056.97 15,743.03 '564 CCE Federal Monies FY 83/84 10,718.06 1851 564 Homemaker 826"45 .. 0 - 0 - 1852...564 Nutrition C-1 34,011.44 33,356�41 325.45 88,396.66 655.03 85,541.50 2,855.26 41 FLORIDAMONROE COUNTY, »Encum`REVENUES, EXPENDITURES FUND IN FUND BALANCE STATEMENT OF �EmUE�, EXpENoz/uwES C»°"°^��w6E5 3� l9�� FOR � FISCAL YEAR ENDED SEPTsmuEa , Variance Favorable Final Actual (Unfnvvable) Budget 5D� 24 i I2 2ll g5 . 12 7I5 l9 " ` 2,096.58 l853 664 Nutrition C~ll 3O^97l^27 28,874^69 0 _ lB54'5�4 Transportation lIl °§0U.OQ 800^00 ~ 0 - - ^ 6,483.00 ~ 1355 S64 C 5 B @ 6,483.00 9,355.16 - ' ` ~ ^ 233,997.48 1855-564 C.5`8,6~ 243,352.54V _ 6,163.00 1858-564 CCE r�mjas ��TF �rant 6^183`00 20-757 5g 17,572^8I 1857 564 State Transportation38 J3D 4U ` ` 29,364.16 lBS8-664 xRS Handicap Grant - L5p l25"%S8`84 95`924'68 8§ 4g543 lQ6l-�§4 H~~ ukers 254"344'OO Id7'848^57 lg"235^74 - "'�~ , ^ 47 2l8 l� , ^ 1862 564 Nutrition C-1 66,445.92 ` ` 23,916.50 I863-564 Nutrition C~lI lgl86SC0 77`�8`5O 2O6g7347 l864-564 Transportation �4,h24~57 0`65l'lO 25`432^79 ��-554 �[, FY �/86 Grant L� � 85/8� �`�9^84 �,�7`D5 ,�I^23 1868 5§4 HR5 Handicap - 1,500.00 +^'~''' 67.57 ~"°` ^~- Lower Keys l �� QO l,432,A3 8%5, l��-5§u *wx ~ =x , , �4 lg ^wu 1902~564 AA8P ~ Middle Keys l"�0.O8 l 5OO^ - 0 - 1903 564 �Rp ~ Upper Keys 1,500.00 ° `= 2,551.04 l904~5G4 AA�p - 8�Q Pine 40]O [0 I,448^96G99 §5 - Volunteer Program , - 15,637.85 ` I9Q�-5O4 Older Americansl�,537.�O 2100-564 Legal Aid 2200-564 Museums Total Human Services �c�=, _ 42 MONROE COUNTY, FLORIDA GENERAL REVENUE "NUE FUND STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Expenditures _ Cultural And Recreational 0101-573 Fine Arts Council 10,000.00 10,000.00 - 0 - 0920-572 Parks & Beaches 540,354.02 448,496.45 91,857.57 0921-572 Harry Harris Park 426.53 426.53 - 0 - 2600-571 Library Operations 684,645.68 677,144.35 7,501.33 2604-571 Library Jail Grant-Prior Year Refund 1,922.00 1,922.00 - 0 2605-571 Library Bilingual-Prior Year Refund 3MOO 319.00 0 Total Cultural And Recreational 1_,T177)_6r23 1 .78-,3Z�73-3,T 2 U_ Total Expenditures 16,592,864-32 13,805,004.87 2,7817_L859.45 Excess Of Revenues Over/(Under) Expenditures (622,703.50) 2,935,296.10 Other Financing Sources (Uses): Reserve For Contingencies (92,185.60) - 0 - 92,185.60 Transfers From Other Funds 531,788.12 412,740.45 (119,047.67) Transfers To Other Funds (645,186.00) (645,186.00) - 0 - Total Other Financing Sources (Uses) :1�20_. 4 q3.478) T23 2 43 MOwnVE COUNTY, FLORIDA GENERAL REVENUE mxn STATEMENT OF REVENUES, ExpEn0lD0[3 & CHANGES IN nJn0 BALANCE FOR THE pIlCx/ YEAR ENDED ]EpT[mOEn 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Excess Of Revenues And other Sources Over/(Under) Expenditures (828,286.98) 2,080,147.05 2,908"434`03 An d Other Uses Fund Balance, October l, 1984 _5,816,564. � �c�, =G -_0_-� Fund Balance, September 30, 1985 4,988,277.65 7,896J11.68 2,908,434JD3 44 MONROE COUNTY, FLORIDA AIRPORT FUND BALANCE SHEET SEPTEMBER 30 , 1985 ASSETS Cash Investments 144 , 650. 13 Accounts Receivable 50 ,862. 09 26 , 109. 18 Due From Other Governments , 221 . 24 Total Assets 11.�9 240 ,842. 64 LIABILITIES AND FUND BALANCE Liabilities : Accounts Payable Contracts Payable 33 ,816 . 50 Deposits Held In Escrow 96 , 950. 78 Due To Other Funds 4,842. 06 Due To Other Governments 11 ,681 . 73 Total Liabilities 147 , 403. 62 Fund Balance : Unreserved 93L439 . 02 Total Liabilities and Fund Balance 240,842. 64 45 - M0NROE COUNTY, FLORIDA AIRPORT OPERATIONS AND MAINTENANCE STATEMENT OF REVENUES, EXPENDITURES�& FUND BALANCEC�;ma�u �m 1985 FOR THE FISCAL YEAR ENDED Ep/E,==^ °~, Variance Favorable Final Actual (Unfavorable) Budget Ltvenues 4492,,617041..6623 u9 h74 62 ^~�~ (43`735.70) 493,410.32 ` ' ~ <2� 405 l2) 22,883. 8� ` , . 4g 280 5O ^~~� (59g 55} 3]1.4m '** °^,-"^ " ' 26,812.35~ ` 331.420 K.W. Alp-02 27,411^90 43gl5§ 4,391.56 334.400 D0T�«Ip-Qltal Imnu�t Repurt/FA& - 0 - ' ` ^ 334.401 Env ronmen Wes t 5tute Money50 l�L��, O2 x 334.420 AlP- Key �-a��= '`"'^^' ` -Intergovernmental Revenue Total lntmrgn,e 187,074.91 62,074.91 ServicesCharqes for I25 O08 OO15,857.27 & Rentals gO~OUQ-O0 lO5^8�7~2748 ) Leases O 344^102 Rental Car �ea Q _5��-66 344.103 Concessions and Leases ' Total Charges Fdr Services ��=___ �82 O9 882 O9 , Interest Incomet lncume~5.0.&./6enerul Operations ~ D ~ ^ 4) �"^^°~~ ^��-- t Om Time Deposits10 00 ��l.JOD Interest Total Interest income 8 92 _ _ O.B� ` 40.00 � iscellan Year � 0.00 369^300 -~funds�un—� Prior~ prior Year - Insurance 9-2 _______ 369.907 Refunds Miscellaneous Revenue --�—�—� Total (16 ) Total Revenues ___ va MONROE COUNTY, FLORIDA AIRPORT OPERATIONS AND MAINTENANCE STATEMENT' OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Fina� Variance Favorable Budget Actual (Unfavorable) Expeneiitures Transportation lnternationa9 (0 & 14) 382,884.73 378,301.38 4,583.35 2405.542 Key West AIP-01 548,233.80 545,980.90 2,252.90 2407.542 Key West AIP-02, 54,765..00 38,682.50 16,082.50 2409.542 AIP-03 Runway Safety 26,638.00 - 0 26,638.00 2409.542 AIP-04 Terminal/Improvements 49,318.00 - 0 49 318 00 Total Expenditures 1, 061,839.5.3 839.53 962,964.78 9-0,874.75 Excess Of Revenues Over/(Under) Expenditures (217,990.31 (135 31l 41) 82_,6 78-90 Other Financing Sources (Uses): Reserve For Contingencies (13,327.69) 0 - 13,327.69 Transfers Front Other Funds 144,986.00 144,986.00 - 0 - Transfers To Other Funds - 0 0 0 Total Other Financing Sources (Uses) '=3�,16 157 L 7]1 —74—TT6-7-0 ::a�,3 .N 47 MONROE COUNTY, FLORIDA AIRPORT OPERATIONS AND MAINTENANCE STATEMENT BALANCE OF REVENUES, EXPENDITURES & CHANGES IN FOR THE FISCAL YEAR ENDED 5EPTEMBER 30" 1985 Variance Favorable Final Actual (Unfavorable) Budget Excess Of Revenues And Other 96,006.59 Sources Over/(Under) Expenditures (80,]]2^00) 9,674.59 And Other Uses - « __��cz�� ___- U_____ Fund Balance, October l, 1984 _��=_�_ (Z 5h7'57) 93�39J� 9d�86�9 Fund Balance, September 30, 1985 �� 48 or A 1 f SPECIALFUND CONROE COUNTY , FLORIDA FINE AND FORFEITURE FUND BALANCE SHEET SEPTEBER 30, 1905 ASSETS Cash 224, 6 2. 2 Investments 1 , 629 , 986 . 21 Taxes Receivable Delinquent 37 , 131 . 12 Allowance For Uncollected Taxes ( 1 ,856 . 56 ) Accounts Receivable 52 , 63 . 75 Due From Other Governments 151 , 489. 82 Total Assets 2,094 ,045 . 63 LIABILITIES AND FUND BALANCE Liabilities : Accounts Payable 33, 1 6 . 35 Due To Other Fends 49 , 570. 55 Other Liabilities 3,000. 64 Total Liabilities 86 , 557 . 54 Fund Balance : Unreserved 2 ,007 400 . 09 Total Liabilities and Fund Balance 2,094 ,045 . 63 49 MOmROE COUNTY, FLORIDA FINE AND FORFEITURE FUND STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEMQER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Revenues Taxes K1300 Currant Taxes 7,286,585.00 7,059,059.84 (227,445.16) 3I1.200 Delinquent Tuxes - U - Total Taxes 7,796-)o577o 7079-1-6f—.73 Interoovernmental 333.900 Payments In Lieu - Federal - Q - 2,331.83 2,331.83 334-161 State Reimbursement ~ Attorneys' Fees 29,289.96 28,289.96 - 0 - 334.162 Witness Reimbursement 18`270.39 29`05I.01 10,780.62 334.281 State Crime Lab 36,6I7.00 55,522.75 18"905.75 335.200 M. C. Bicycle/Pedestrian Traffic 45,000.08 34,314.21 (I0,605.79) 335.201 Bicycle Grant - Prior Year366.84 Total Intergovernmental Revenue _728 �L�I� 5 _-��l�� 74 t�±5 Charoes For Services 34 518 Excess Fees - Sheriff ~ O - 29,5II,02 29,5I1.02 342.100 Security - Ocean Reef - O - 50^450.25 58,450.25 342.302 Housing Federal Prisoners Total Charges For Services 24LTO-077� T2Z-,7'1= ��= Fines And Forfeitures - Fines 750,000.00 979,962.32 229,362.32 351.200 Forfeited Vehicles - Trust Fund - O ~ 7,687.19 7,887.19 351.300 Court Filings - LEEA 25,000.00 20,545,08 3,545.00 359.000 Court Filings - Civil 7I ll 455.63 Total Fines And Forfeitures _811,�m/7ou �!��± _-�� so | - ^ - | � ' � � m0wnO[ COUNTY, FLORIDA plmE AND FORFEITURE FUND � STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED lEPrEm8ER 30. 1985 Variance Final Favorable � Budget Actual (Unfavorable) Revenuesi 361.000 Interest Income-S,8.A./6enerm7 Operations - O - 29,986,21 29"986.21, 361.100 Interest on Time Deposits 60,0On.00 1.20°271.92 dO 361.330 Interest Income-Sheriff's Dept. '— Totai Interest Income�^ L�� Miscellaneous Revenue 369.300 Refunds pr`or Years I,500.08 362.02 (I,137.98) 369.900 Wm. Freeman, Sheriff - Copies l �~ Total Miscellaneous Revenue Tnt / Re venues evenues Lc3 F��3 2�,3 5� 8,627,04u4.59 7 ^~ Exoenditures General Government �~ 2/00-517 Witness Fees 235,560.35 224,J8l.59 Il,I78.76 4OlO-Bg Refunds Prior Year 578 .58 Total Genera} Govarmment *~ sl ~'^ � � � MQwR0E COUNTY, FLORIDA FINE AND FORFEITURE FUND STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEm8ER 30, 1985 Variance Favorable Final Actual (Unfmvorab7e Budget ) �xp�� d� urPls SafetyPublic 7,627,522.00 7,G27,522^O0 - u - ff's Budget 2Gg lO2 27 897.73 /�u�-r�� ^"='Sheriff's (N/C @ Insurance) 290"000`00 35'D52^4l 4 I47~�9 ��«�-z�^ �~�^ ' Law Enforcement Officers 41`000'00 2O`425~32 3"�24^§� ��oa-a�^ Other23,750.00 ` ^ " ~ 2904-521 LEEA Funds4,061.18 2909-521 Confiscated Property-Law Enforcement * Total Public Safety �e�� —^�—�---- —� Total Expenditures � �� _^ . 24,L86.52 7 Excess Of Revenues _-�:� �7<� 6 Over/(Under) Expenditures _-��e�� =____ Other Financing Sources (Uses): ___-_{�_� _-�_0_� 52 MONROE COUNTY, FLORIDA FINE AND FORFEITURE FUND STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BA[ANCE FOR [HE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Excess Of Revenues And Other Sources Over/(Under) Expenditures Arid Other Uses 141,288.82 423,337.58 292,048.76 Fund Balance, October 1, 1984 1,584,150.51 1,584,150.51 - 0 Fund Balance, September 30, 1985 1,725,439.33 2,007,488.09 282,048 76 53 MONROE COUNTY , FLORIDA ROAD AND BRIDGE FUND BALANCE SHEET SEPTEMBER 30 , 1985 ASSETS Cash 667 ,835 . 54 Investments 2 ,029 , 367 . 02 Accounts Receivable 10 . 00 Due From Other Governments 2762425 . 83 Total Assets 2 , 973 ,638. 39 LIABILITIES AND FUND BALANCE Liabilities : Accounts Payable 180, 644. 36 Deposits Held In Escrow 8 ,772. 47 Due To Other Funds 31 ,691 . 74 Due To Other Governments 1 ,000 . 00 Other Liabilities 1 �087 . 12 Total Liabilities 223L195 . 69 Fund Balance. Reserve For Encumbances -Operations 269 . 47 Reserve For Encumbrances -4 Cent Gas Tax Projects 7 ,000 . 00 Unreserved : Operations 331 , 353. 28 4 Cent Gas Tax Projects 1 , 343 ,524 . 00 5th & 6th Cent (80 Projects ) 664 , 123. 73 5th & 6th Cent ( 20 Projects ) 404 , 172 . 22 Total Fund Balance 2 , 750 ,442. 70 Total Liabilities and Fund Balance 2, 973 ,638 . 39 54 MONROE COONTY, FLORIDA ROAD AND BRIDGE FUND STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Revenues Taxes 35.2—.700 4 Cent Gas Tax-4 Cent Projects 750,000.00 957,422.52 207 422.52 Total Taxes OO1aQt 9a 26 Intergovernmental Revenue 3314—.461°—Stafe Mot5-r—cycle Path 4th Projert 3,500.,00 3,500.00 - 0 335.420 County Surplus, 20% Gas Tax.-O&M 232,266.00 273,990.68 41,724.68 335.420 County Surplus Gas (20% 5th&6th) 47,734.00 22,030.25 (25,703.75) 335.421. County Surplus Gas (80% 5th&6th) 750,000.00 766,927.83 16,927.83 335.440 7 Cent Gas Tax, Pour Over Trust Fund 650,000.00 657,561.89 7,561.89 335.441 Special Motor Fuel Use Tax 7,000.00 6,459.96 (540.04) 335.521 Special Road Project Permits 0 - 5,719.50 5,719.50 337.400 Contribution/Key Colony Beach 0 - 26,852.38 26'852.38 'ti;—21.41 5 Total Intergovernmental Revenue 1:,6�9�U-70770-0 T,7-63 174-T.""W9 i 27L_� Charges For Services 344.9f.")l Road Fee �SFecial Roads .72 988 66 72,988.66 0 Total Charges For Services ::LZ,—988-66 - Interest Income 361.000 Interest Income.-S.B.A./O & M Regular - 0 4,202.32 4,202.32 361.001 Int. Inc.-S.B.A./Cap Proj 80% 5th & 6th - 0 9,020.93 9,020.93 361.002 Int. Inc.-S.B.A./Cap Proj 20% 5th & 6th - 0 4,754.27 4,754.27 361.006 Int. Inc..-S.B.A./Cap Proj 4 Cent Local 0 w 15,884.83 15,884.83 MONROE COUNTY, FLORIDA ROAD AND BRIDGE puwo STATEMENT OF REVENUES, EXPENDITURES a CHANGES IN FUND BALANCE F8R THE FISCAL YEAR ENDED SEPTEM8ER 30^ 1985 Variance Favorable Final Actual <Unfuvnrablm) Budget Revenues' Interest Income t On T�ma Deposits-0 & M Regular 2O,UOO,OD 2l,�Z7.Ol ll°�27.Ul 3�l zoo /nxereu 5 O8O OO 2*"128-23 ' �� 35I'lUU Interest ~' Time »e »sits-20� Projects 5g`O0O'UU 4S,7BI,75 (^,2l8^2u) ^ ^ + n Time Dapnmit»�� p'mJec�s ` ^ 80,616.45 35l.lO� interest 8» Time Deposits-4� projects �Ol.lOO Interest n _��L��L Total Interest Income __=��z�� miscellaneous Q U 40.00 40.00 Property-0 & M ' ' 86.71 88.71 ]u�.z�� u/e o' »"�''=anrs O & M - � ~ 7 OO6^35 7,006.35 3b9.3DO Refunds Prior ,evan'e O & M - Q ~ , 4O,gO 40,00 369.9DO Miscellaneous nd Manual.-Operations" - - D _ 4O^O� 4� �8 3�g 9VG Sale 0f Standard Q , , 36B`9O7 Refunds Prior Year.-Insurance Raimb. ~ - 8 369.9I0 Road Abandonment __�� Total Miscellaneous Revenue 52,608,488-66 _�� Total Revenues _�__�____ ' sa MONROE COUNTY, FLORIDA ROAD AND BRIDGE FUND STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Expenditures Transoortation Opp-rations & Maintenance 0940 �41 Road Department 949,208.40 805,387.16 143,821.24 0941-541 Traffic Engineeri6g 7,400.00 7,400.00 - 0 - 0943-541 Boot Key Bridge 74,540.99 68,550.38 5,990.61 0946-541 .04 Gas Tax 388,592.96 62,386.45 326,206.51 09110-.541 Street Lighting 244,311 27 191,307.23 53,004.04 3000-541 County Engineer- 101 052.65 94 857.56 6,195.09 Totai Transportation.-Op. & Maint. T7, t--',r6T 7-T- =2_2T'�t_.7t Transooration as Road Projects 9445-504 20% Gas Fax, 5th & 6th Project 73,633.82 - 0 - 73,633.32 9465-506 4 Cent Gas Tax 457,643.,89 352,396.76 105,247.13 9505-506 80% Gas Tax, Sth & 6th Project 1,394,344.18 1,142,966.88 251,377.30 9600-541 4 Cent Gas Tax Project 420,646 56 - 0 - 420,646.56 9700-541 Donations-Key Haven Roads 72,988.66 72,988.66 .. 0 .- Total Transportation-Road Projects :2�_9_,?_57__1T 778_352.Z 3 (,F_9T4_._Fi Total Expenditures 4LI84,363.38 2,719i 741.08 1,316,1??.30 _ Excess Of Revenues Over/(Under) Expenditures (1,575,874.72) 232,121-45 1,807,996.1.7 57 mDNROE COUNTY, FLORIDA ROAD AND BRIDGE FUND STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPT[MBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Other Financing Sources (Uses)- D l Reserve For Contingencies-8O% Project - - .00 Total Ot»er, Financing Sources (Uses) =(IZ��£��/ Z2:^�� Excess Of Revenues And Other Sources Over/(Under) Expenditures And Other Uses (1,748,515.72) 232,121.45 1"980,637^17 - Fund Balance, October I, 1984 �� l3�-�� 2,518c��25 _- O Fund Balance September �0, l98� 7§9�05�3 2J5V�42�D l�8D�37�7 58 MONROE COUNTY, FLORIDA LAW LIBRARY FUND BALANCE SHEET SEPTEMBER 30 , 1985 ASSETS Cash 1 , 373 . 34 Investments 38 , 731 . 12 Due From Other Governments _1 , 410. 00 Total Assets 41 ,514. 46 LIABILITIES AND FUND BALANCE Liabilities : Accounts Payable 764. 34 Due To Other Funds 629 . 37 Total Liabilities 1 , 393. 71 Fund Balance : Reserve For Encumbrances Unreserved 36 . 99 40083. 76 Total Fund Balance 40 , 120 . 75 Total Liab -i I ities and Fund Balance 41 , 514 . 46 59 _ MONROE COUNTY, FLORIDA LAW LlDxxnY n]wo STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND RALAwCE FOR THE FISCAL YEAR ENDED SEpTEr0ER 30' 1985 Variance Final Favorable Budget Actual (Unfavorable) Revenues Fines n Forfeitures � ^° Receipts _-�zB�� Total Fines And ForfeitureInterest s _=_��=__ Income Interest income-5'a.«'/Generul Operations - 0 - 731.122,675.25 73l'l2> 361-100 Interest on Time Deposits 3,000-00 Total Interest Income __=____ __^____l�OUO�O _��9. � _��5��7� Total Revenues uit General Government 23588- � _� � 59�5 7047�6-��lic Defender _�� _______ 0 —�� Total Expenditures _� _��2�� Excess Of Reve»ueadj� |��`�) _C�7��o�) —��4�� Over/(Under) Expenditures oo MONROE COUNTY, FLORIDA LAW LIBRARY FUND STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Other Financing Sources (Uses) 0 0 - - 0 - Excess Of Revenues And Other Sources Over•/(Under) Expenditures And Other Uses (36,198.00) (2.,709.08) 33,488.92 Fund Balance, October 1, 1984 _L?,829.83 42,8?L83 0 Fund Balance, September 30, 1985 6,631.83 40,120.75 33,488„92 61 MONROE COUNTY , FLORIDA TOURIST DEVELOPMENT TRUST FUND BALANCE SHEET SEPTEMBER 30 , 1985 ASSETS Cash 153 , 584 . 33 Investments 564 ,400 . 34 Due From Other Governments 271 009 . 49 Total Assets 988 ,994. 16 LIABILITIES AND FUND BALANCE Liabilities : Accounts Payable 113 , 110 . 79 Contracts Payable 28 ,459 . 74 Due To Other Funds — 180. 60 Total Liabilities 141 , 751 . 13 Fund Balance : Unreserved : District I - Cultural 72 , 288. 53 District I - Promotional 207 , 654 . 14 District II - Cultural 32 ,257 . 38 District II - Promotional 39 , 196 . 68 District III - Cultural 88 , 349 . 46 District III - Promotional 108 , 266 . 67 District IV - Cultural 45 , 137 . 29 District IV - Promotional 90 ,833. 54 District V - Cultural 75 , 417 . 20 District V - Promotional 87 ,842 . 14 Total Fund Balance 847_, 243 . 03 Total Liabilities And Fund Balance 988 , 994. 16 62 MONROE COUNTY, FLORIDA TOURisT DEVELOPMENT TRUST FUND STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Final Variance Favorable Budget Actual (Unfavorable) Revenues Taxes 317 0 Tourist Tax Proceeds-District 1 705,000.00 825,821.82 120,821.82 312.1,01 Tourist Tax Proceeds-District 11 69,894.00 104,047.04 34,153.04 312.102 Tourist Tax Proceeds-District 111 169,065.00 287,114.45 118,049.45 312.103 Tourist Tax Proceeds-District IV 177,759.00 225,801.05 48,042.05 312.104 Tourist Tax Proceeds-District V 161,086.00 268,041.73 106,955.73 Total Taxes _ITT1_ Interest Income 3 6 1.0;'.)D Interest Incorne-S.B.A./District 1 0 - 2,730.40 2,730.40 361.001 Interest Income-.`.B.A./District 11 0 - 874.84 874.84 361.002 Interest Income-S.B.A./District 111 0 - 2,593.04 2,593.04 361.003 Interest Income-S.B.A./District IV 0 - 1,308.84 1,308.84 361.004 Interest Income-S.B.A./District V 0 - 2,424.16 2,424.16 361.1,00 Interest On Time Deposits-District I - 0 - 11,414.84 1,414.84 361.101 Interest On Time Deposits-District 11 - 0 - 1,530.45 1,530.45 361.102 Interest On Time Deposits-District III - 0 - 3,778.34 3,778.34 361.103 Interest On Time Deposits-District IV - 0 - 2,581.32 2,581.32 361.104 Interest On Time Deposits-District V - 0 3,615.11 3,615.11 Total Interest Income ____7—z—_ =85 63 _ wOwRO[ COUNTY, FLORIDA TOURIST DEVELOPMENT TRUST rumo STATEMENT OF REVENUES, EXPENDITURES & Cx«wGEs IN FUND BALANCE lg85 FOR THE FISCAL YEAR [mDcn uEp J8/�nu�" , Variance Favorable Final Actual (Unfavorable> Budget Revenues. miscellaneous Revenue 5�ute -District l 742.5O 548.0O (B13.50 4.5V) 3bo`yo� Donation r '"^ tote Fair-Ois�r1ct lI 67^SO 2o^^"" 54.00 366.902 Donation r/m^ S Fair-District III l75`5Q ��'ov <l3^5O) 368.903 Donation Fla. State Fair-District IV l89.DO l75^�� ^ O 3§b.gD4 Donation Flu. State Fair-District V 5 �y 366.905 Donation Fla, State u r __ - Tota\ miscellaneous Revenue 10�� _____ 7u3 450,873.43 Total Revenues Lc =___- dit ��ures CUlture/Recreation ! District I 53�9,l�58^5�D 456,241.63 _83,916.87 110^559 rromotw''=l Advertising- II 65^330^50 54"920^74 10,409.76 110.559 Promotional Advertising-District 163"851~50 149"389`40 14"462.10 110^559 Promotional Advertising-District III l�I"]84.00 ll3"933`O5 47,451.94 11O.559 Promotional Advertising-District IV 281,57 110.559 Promotional m*vertjsing_Oiytrjct y 140"022,50 139, , 18,510,80 110`559 Cultural Events-District l I93,186^00 l74,875^20 19,890,33 27^969^00 8`078'67 110^559 Cultural Events-District {I /0`147^00 22`O74`S5 48`072^45 110^559 Cultural Events-District lll 58,226`00 42,6I9.41 35,606^59 110'559 Cultural Events-District IV §O`7gl^OD 22,118.41 38'672^59 110559 Cultural [vents-District V ,307.0 77 2LL50.23 118.559 Administrative Services _ 64 MONROE COUNTY, FLORIDA DEVELOPMENT FUN STATEMENT OF' REVENUES TOURIST EXPENDITURES &TRUST CHANGESD IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Final Variance Budget Actual Favorable (Unfavorable) ,, Expenditures Total Expenditures 1,515,373-00 1,143 147.77 332,225.23 Excess Of Revenues Over/(Under) Expenditures _(291,219.00) 491,879.66 783,098-66 Other Financing Sources (Uses) 0 Excess Of Revenues And Other Sources Over/(Under) Expenditures And Other, Uses (291,219.00) 491,879.66 783,098.,66 Fund Balance, October 1, 1.984 55 363,37 355 363 W 37 0 Fund Balance, September 30, 1985 64,144.37 847,243.03 783,098.66 65 t N r DEBT SE VICE FUND GROUP MNRE COUNTY , FLORIDA DEBT SERVICE FUND COMBINING BALANCE SHEET SEPTEMBER 30 , 1965 1965 Building Certificates ASSETS Cash 302 ,62 . 87 Cash With Fiscal Agent 72 , 875 . 00 Investments 414 , 975 . 36 Accounts Receivable 741 . 20 Taxes Receivable Delinquent 537 . 92 Allowance For Uncollected Taxes ( 26 . 90 ) Total Assets 1 ,448 , 732 . 4 LIABILITIES AND FUND BALANCE Liablities : Accounts Payable 12 . 75 Due To Other Funds 3 , 461 . 20 Matured Bonds Payable 690 ,000 . 00 Matured Interest Payable 24 ,075 ® 00 Matured Premium Payable 15 ,800 . 00 Total Liabilities 733 , 348 . 95 Fund Balance : Reserve For Long-Term Debt 715 , 383 . 50 Total Liabilities And Fund Balance 1 , 448 , 732 . 45 66 MO ROE C00 'TY , FLORIDA OEBT SERVICE EUN0 COMBINING BALANCE SHEET SEPTEMBER 30, 1985 Improvement Bonds 1981 Total 23 , 2 2. 72 325 , 912. 59 3 ,003. 12 732 ,878. 12 605 , 228. 50 1 ,020 , 203 .86 - 0 - 741 . 20 - 0 - 537 . 92 - 0 - ( 26 . 90 ) 631 , 514. 34 2, 0 0 , 2 6 . 79 „ 0 - 12 . 7 - 0 - 3,461 . 20 - 0 - 690 ,OOO.00 ,003. 12 27 ,078. 12 - 0 - 15 , 00. 00 003. 12 736 , 352m07 _ 2 , 511 . 22 1,343 ,894. 72 631 ,514. 34 2,080 , 246 . 79 67 MOnROE COUNTY, FLORIDA DEBT SERVICE pUwo COMBINING STATEMENT OF kEYEwUB" EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEMQER 30, l985 1965 1981 Building Improvement Certificates __�Ids__ _.�t��_' Revenues. Taxes 102 O54 25 - O - IO2,054^25 �� ^ 7`D - 8 - 67 DelinquentCT2 l0�5�-�' Total Taxes ��- ____ t l Revenue - O - 223.250.00 223,250.00 Race rucx proceeus S�4 43 - O - 5 43 Payment In Lieu - Federal Total Intergovernmental Revenue _�c�==� __^____ Interest income l��4�� _4�� 2z07�66 Tnterest On investments Total Revenues L25,7�4.28� 2721680L-12 498,404.40 Lxp u/t ures ServiceDebt G9O OUO OQ 25,000.00 7I5,000.00 ? r5�TpJ—� ` `9SU,22 DO 187,828.74 g2G 74 210,773.74 ° Interest - O ~ _�L107�3� Costs __=_=�___ O V��, Total Expenditures L33,057. �?�2�74 g� ,�� Excess Of Revenues (5O7 33� 05) 59,851.38 (447,481~67) Over/(Under) Expenditures , , Fund Balance, October l` 1984 L,222 716.55 56L659 84� 1,7 37 6.]l 9 Fund Balance, September 30, 1985 725,383.50 628,511.22 1,343,894�72 68 i P r CAPITAL PROJECT FUND GROUP v MONROE COUNTY, FLORIDA CAPITAL PROJECTS BALANCE SHEET SEPTEMBER 30 , 198 ASSETS Cash 20 ,632 . 54 Investments 1 ,653 ,246 . 27 Due From Other Funds 214 ,4 . 32 Due From Other Governments 341 , 1 7 . 91 Total Assets 2 , 229 , 46 . 04 LIABILITIES AND FUND BALANCE Liabilities : Vouchers Payable 5 ,62 . 95 Contracts Payable 241 , 470. 81 Deposits held In Escrow 225 . 0 Total Liabilities 247 , 325 . 76 Fund Balance : Reserved For Encumbrances ; Criminal Justice Project-Keay West Jail 3, 200. 94 Criminal Justice Project-Marathon Courthouse 3, 215 . 00 "Total Reserved For Encumbrances 6, 5 . 4 Unreserved : Criminal Justice Project-Key West Jail 579 ,875. 04 Criminal Justice Project-Marathon Courthouse 102 ,521 . 4 Criminal Justice Project Plantation Courthouse 13 ,090. 60 Criminal Justice Project-Jackson Square Ph . 11 1 , 13 ,990. 76 1981 Bond Issue-Keay Largo Library 24 ,000. 00 1981 Band Issue-Future Library Projects 23 ,445 . 55 Parks And Recreation -Higgs Beach 33 ,753. 22 Fed . Rev . Sharing-Big Pine Key Civic Center 66 , 127 . 6 Total Unreserved Fund Balance , , U Total Fund Balance IL982., 2?0. 28 Total Liabilities And Fund Balance 2, 229 ,546 . 04 69 MONROE COUNTY, FLORIDA CAPITAL PROJECTS FUND STATEMENT OF REVENUES, EXPENDITURES & CxAwsB IN pUwU BALANCE FOR THE FISCAL YEAR ENDED 5EPTEMBEn 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Revenues TaxesO l Cent Sales Tax ��723.72 _(336_,256.28) Interqovernmental Revenue 96�,62l.70 l,033,744.7S 73,123.05 3131.906 U. S. Marshal334.290 State Public Safety Grant 25,688.55 1— Total lntergovernmenta7 Revenue __��TL�� - � Interest Income 25 g�4 2g 54361. 0 982 I5 2g`O27.87 � —�t tereat Uo In'es�menta ` O^ l,l27^6g l l27,§9 361.010 Interest On Investments-FRS ~ ~ 1,127.69 1,127.69 36l^OD3 Interest On Investments-1981 Bond Issue ~ O - 2 Total Interest Income _=, :,�4�� 5 3�79�4g�� _l�x��> Total Revenues �� ____�___' 70 MONROE COUNTY, FLORIDA CAPITAL: PROJECTS FUND STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUNGI BALANCE FOR THE FISCAL, YEAR ENDED SEPTEMBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Expenditures Public Safety Criminal Justice-Key West Jail . 2,259,767.72 11676 691.74 583,075.98 Criminal Justice-Marathon Courthouse 120,0€0.00 14,263.52 105,736.48 Criminal Justice-Plantation Courthouse 52,586.00 39,495„40 13,090.60 Criminal Justice-Phase 11 Jackson Square 1,644,1.56.53 348,040.69 1,296,115.84 Criminal Justice-Debt Service 429 000.00 26 830.96 402 169.04 Total Public Safety 750U .25 2$ 05 M3?2a3' ��TS7„94 Culture And Recreation Parks And Beaches-Higgs Beach 30,691.27 - 0 - 30,693.27 Key Largo Library-1981 Bond Issue 24„000.00 - 0 - 24,000.00 Future Library Projects-1.981. Band Issue 22 763.35 - O - 22,763.35 Big Pine Key-Civic Center, FRS 65,000.00 - O - 65,000.00 Total Culture And Recreation 4 ,456n1i � �?,4a�r,62 Total Expenditures 4,647 966-87 2,1.05 3??.31 2,54"?,644.56 Excess Of Revenues Over/(Under) Expenditures (835,702.3:3) 1,474,626,t76 2 310,329.09 71 d' MONROE COUNTY, FLORIDA CAPITAL PROJECTS FUND STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Other Financing Sources (Uses): 500,200.00 500,200.00 - 0 - Transfers From Other Funds 400,000.00 - 0 - (400,000.00) Loan Proceeds 00,2200 :40(�,06�.�) Total Other Financing Sources (Uses) ��,2 0.00 Excess Of Revenues And Other Sources Over/(Under) Expenditures 1,910,329.09 And Other Uses 64,497.67 1,974,826.7fi Fund Balance, October 1, 1984 7 393.52 7,393.52 - 0 Fund Balance, September 30, 1985 71,891.19 1,982,220.28 1,910,329.09 72 SPECIAL ASSESSMENT FUND GROUP BONRE COUNTY , FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 701 BALANCE SHEET SEPTEBER 30 , 1966 ASSETS Cash 21 , 979 . 24 Investments 86 , 190. 88 Taxes Receivable Delinquent 1 , 553 . 81 Allowance For Uncollectible 'Taxes Delinquent ( 77 . 69 ) Due From Other Governments , 129. 5 2 Total Assets 110 , 775 . 76 LIABILITIES AND FUND BALANCE Liablities : Vouchers Payable 4,463. 53 Due To Other Funds 2, 76 ® 67 Total Liablities 7 , 1.39 ® 40 Fund Balance : Unreserved 103 ,636a6 Total Fund Balance 103 ,63 . 3 Total Liabilities And Fund Balance 110 , 775 . 76 73 MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 701 STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR 'THE FISCAL YEAR ENDED 8EPTEMBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Revenues Taxes �n6 G2 00 59,484.24 (3,12I.76) �[��0O Current Taxes ^ ~ 3I1.200 Delinquent Tomes - ) Total Taxes __�z�� --=~�---' -----� t { Lieu 8f Taxes - 0 ~ ~ O J��.9OO Fe�erel, ,aymenc n 334^391 State Grant, Div. Of Forestry 800.00 600.00 )) Total Intergovernmental Revenue ^ Charges For Services <�_� ----��2 ----�� Fees, 52 �41.500-Excess Tax CollectorInterest Income 0 63 40600 36 .000 Interest on investments 992.33 Total Revenues __��c�.� ---=---- -------� 7« | ` / � . ' � � mOnR0E COUNTY, FLORIDA � munlClP4L SERVICE TAX DISTRICT NO. 701 ' STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FuwU BALANCE FOR THE FISCAL YEAR ENDED SEPTEmVEK 30, 1985 - Variance Final Favorable Budget Actual (Unfavorable) � ~ General Government Commissions And s __-4,052.!00 3,428.31. ____623.69 Lublic Big Coppitt Volunteer Ambulance 44"003.00 21,264.88 22,818.12 � Big Coppitt Volunteer Fire Department 4 Total Public Safety -_—po�u0.u0 Total Expenditures 94,970.00 50,094.31 —._44�875.69 � Excess Of Revenues Over/(Under) Expenditures (31,564.00�) __20,.898-02 5�,46?,02� � Other Financing Sources (Uses): Reserve For Contingencies (10,088.00) ~ Q ~ I0,088,08 Transfers To Other Funds y � Total Ocher Financing Sources (Uses) {6 �� ) l��g 9 7s - � '^ MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 701 STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE, FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Excess Of Revenues And Other Sources Over1(Under) Expenditures And Other Uses (51,304.00) 14,579.01 65,883.01 Fund Balance, October 1, 1984 89,057.35 89,057.35 - 0 - Fund Balance, September 30, 1985 37,753.35 103,636.36 65,883.01 76 MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 702 BALANCE SHEET SEP'TEMBER 30, 1985 ASSETS Cash 6 , 275 . 08 Investments 157 , 502 . 76 Taxes Receivable Delinquent 329. 83 Allowance For Uncollectible Taxes Delinquent ( 16 . 49 ) Due From Other Funds 10 , 360. 16 Due From Other Governments _ 1290 . 1 Total Assets 176 , 354 . 50 LIABILITIES AND FUND BALANCE Liablitiess Vouchers Payable 32 , 789. 75 Due To Other Funds 1531 56 Total Liablities 47 , 21 . 31 Fund Balance : Reserve For Encumbrances 95 . 94 Unreserved 128 , 937a25 Total Fund Balance 129 , 033419 Total Liabilities And Fund Balance 17 , 354. 50 77 M0NRDE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. /02 STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEMGER 30, 1985 Varimmre Final Favorable Budget Actual (Unfavorable) Revenues Tuxes l4O l36 C0 l33"�32.8S (6.303.35) �IZ3�o Current Taxes ^ ` ) ) 311.200 Delinquent Taxes - ) Total Taxes _jz�j= ---= ---- ln L�eu Df Tuxes - 0 ~ - O ' - O - 200.00 334.291 State Grant, Oiv, Of Forestry 600.00 - 00.00 Total Intergovernmental Revenue W77 ^ Charqes For Services 1 Fees,T41.500 Excess Tax Collector �_0_� ��5�6 �� 755 7 ^'' Interest On investments �_� £�� Miscellaneous n I43�2 3��7D�—Miscel)unenum Revenue �� _=_�_ Total Revenues _L40,136-� ^ ___-__� 78 MONROE COUNTY, FLORIDA MUNICIPAL SERVICE 'TAX DISTRICT NO. 702 STATEMENT OF REVENUE'S, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Expenditures General Government Co—nmi—ssions And Fees 11,873.00 9�L461,08 2 411a92 Prsblic Safety Fishermen's Hospital 65,258.75 56,636.81 8,621.94 Marathon Volunteer Fire Department 116,518.00 89,201.09 27 316.91 Total Public Safety r ,W776-75" Total Expenditures 193,649„75 155,298.98 38,350.77 Excess Of Revenues Over/(Under) Expenditures (52,91,3.75) (3,678.47) 49.,235.28 Other Financing Sources (Uses): Reserve For Contingencies (19,749.99) - 0 - 19,749.99 Transfers From Other Funds 15,656.00 1.0,360.16 (5,295.84) Transfers To Other Funds (23 406m26) (211515.45) 1,890.81 Total Other Financing Sources (Uses) 27,... } l°,"1 ,29) 344, 79 MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 702 STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SE9TEMBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Excess Of Revenues And Other Sources Over/(Under) Expenditures (80,414.00) (l4 833 And Other Uses , 75) 65,580`24^ Fund Balance, October I" 1984 __�3��-g5 _143��g5 �_� Fund Balance, September 30, 1985 63,452.98 I29,033.19 85,58024 so MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 703 BALANCE SHEET SEPTEMBER 30 , 1985 ASSETS Cash 36 , 392. 83 Investments 133 , 357 . 62 Taxes Receivable Delinquent 531 . 60 Allowance For Uncollectible Taxes Delinquent ( 26 . 58 ) Due From Other Governments 400. 15 Total Assets 171 , 655 . 62 LIABILITIES AND FUND BALANCE Liablities : Vouchers Payable 3, 300. 74 Notes Payable 28 ,000. 00 Due To Other Funds 18 ,093. 23 Total Leab I i ties 49 , 393. 97 Fund Balance : Reserve For Encumbrances 279980. 00 Unreserved 94_L281 . 65 Total Fund Balance 12_2 , 261 . 65 'Total Liabilities And Fund Balance 171 , 655 . 62 81 xOwR0E COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 703 STATEMENT OF REVENUES, EXPENDITURES & CoxwGB IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEw8[R JO, 1985 Variance Favorable Final Budget Actual (Unfavorable) Revenues Taxes BO 676.8O 88,103.99 (2"572.01) �II3�D Current Taxes , 311,200 Delinquent Taxes - ) Total Taxes __�� ____�___- 7 In Lieu Of Taxes - 0 ~ ~ 0 ~ - 0 - �^a.�." '="=' "'^ ' ~''''-'' O 50.00 334.231 State Grant, Div. Of Forestry Total Intergovernmental Revenue 0-0.00 ServicesCharnes For 7 Fees, Tax CollectorInterest Income <�_� �� 7�� 65 0_ 11 400.65 ,400. t On investments 10 Total Revenues __��z- � ----�---' oz MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 703 STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Expenditures General Government Cormissions And Fees 5,241.00 4,212.48 1,028.52 Public iLLetl- Conch Key Volunteer Ambulance 28,000.00 0 - 28,000.00 Conch Key Volunteer Fire Department 93 499.00 41,787.83 51 711.17 Total Public Safety —1 :::4.-,T8779-3 Total Expenditures 126,740.00 46 000.3.1 80.L/39.69 Excess Of Revenues Over/(Under) Expenditures (35,464.00) 15,454-74 90,91.8.74 Other Financing Sources (Uses): Reserve For Contingencies (11,182.79) - 0 - 11,182.79 Loan Proceeds 28,000.00 - 0 - (28,000.00) Transfers To Other Funds (31,875.21) (21,642.59) 10,232.62 Total Other Financing Sources (Uses) :: 2�-6 4T.r,9-) :=6:1, �4=.5 9 83 m0wROE COUNTY, FLORIDA MonlClPxl 5Bv{CE TAX DISTRICT NO. ma STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND Rx0mCE FOR THE FISCAL YEAR ENDED 5EPT[w8En 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Excess Of Revenues And Other Sources Over/(Under) Expenditures (5O S22 �0� 33,812.15 84.334~15 And Other Uses , ^ Fund Balance, October l, 1984 88\449.50 -_0_- Fund 8alamca, September 30, 1985 37,927.50 122,26I.65 84,334.15 84 MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 70 BALANCE SHEET SEPTEMBER 30 , 195 ASSETS Cash 1 , & D Investments 139 , 351 . 52 Taxes Receivable Delinquent 477 . 4 Allowance For Uncollectible Taxes Delinquent ( 23. 87 ) Due From Other Fonds 2, 327 . 11 Duo From Other Governments 264 . 79 Total Assets 155 , 796 . 92 LIABILITIES AND FUND BALANCE Liabloties : Vouchers Payable 8 ,475 . 27 Due To Other Funds 11 835 . 08 Total Liablities 2013 0. 35 Fund Balances Reserve For Encumbrances 81 . 00 Unreserved 135 ,405 . 57 Total Fund Balance 135 ,486. 57 Total Liabilities And Fund Balance 155 , 796 . 92 85 MONRUE COUNTY, FLORIDA mUnI:lpxL SERVICE TA* DISTRICT NO. nw STATEMENT OF REVENUES, EXPENDITURES & CHANGES In FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEmBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Revenues� Taxes .JO 44g OU 35,053,21 (1"395.79) 3II3�O Current Tuxes , 311.200 Delinquent Tomes - ) Total Taxes __36 � --=-�---' -------� Services7 , Tux Collector �_�_� ____�� .500 Excess Fees Interest Income7 t on Investments _�_0 - __LL, ��7� --�,�� _��T� Total Revenues __�� uit�u�es General Government 2 330.31 Commissions *no Fees ___,800== _,470-02 �____ i luoteer Ambulance 25'858,76 23,211.24 {slamvrada volunteer Fire Department - 6�5Total Public Safety _��ze�e� --��=== -------- Total Expenditures _��-66 2�82�2� 59 .46 86 MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 704 STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Excess Of Revenues Over/(Under) Expenditures (76,277.66) (3,125.28) 73�152.38 Other Financing Sources (Uses): Reserve For Contingencies (12,134.33) - 0 - 12,134.33 Transfers From Other Funds 5,601.00 2,327.11 (3,273.89) Transfers To Other Funds (16,066.01) (14,235.14) 1,830.87 Total Other Financing Sources (Uses) �,599.34) _ ,908.03) 6 .3 Excess Of Revenues And Other Sources Over/(Under) Expenditures And Other Uses (98,877.00) (15,033.31) 83,843.69 Fund Balance, October 1, 1984 150,519.88 150,519.88 - 0 - Fund Balance, September 30, 1985 51,642.88 135,486.57 83,843.69 87 MONROE COUNTY , FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 705 BALANCE SHEET SEPTEMBER 30 , 1985 ASSETS Cash 16 , 784. 70 Investments 642 , 507 . 84 Taxes Receivable Delinquent 1 , 159 . 60 Allowance For Uncollectible Taxes Delinquent (57 . 98 ) Due From Other Governments 2 ,824. 10 Total Assets 663 , 218 . 26 LIABILITIES AND FUND BALANCE Liablities : Vouchers Payable 16 , 531 . 26 Due To Other Funds 112557 . 81 Total Liablities 28 ,089 . 07 Fund Balance : Reserve For Encumbrances 1 ,092 . 64 Unreserved 634 ,036 . 55 Total Fund Balance 635 , 129 . 19 Total Liabilities And Fund Balance 663 , 218 . 26 88 MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 705 STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Variance F"inal Favor-able Budget Actual (Unfavorable) Revenues Taxes 311.600 Current Taxes 344,691.00 332,912.73 (11,778.27) 311.200 Delinquent Taxes - 0 - 1,327.43 1,.327„43 Total Taxes 344,59 m 3,3 24I a 1G O 45 m 4) Charcaes For Services 341.500 Excess Fees, Tax Collector e - 0 2�824.1.C1 2,824„10 Interest Income '361.AOfJCI Interest On .investments - 0 _ 52,788.1.5 Total Revenues 344,691.00 389,852.41 45,161.m41 Expenditures u_ General Government Caoix ais.siorrs=N And Fees 20,394.00 19,690 97 70.3.03 PubTtc Saiety Tavernier Volunteer Ambulance 142,594.00 84,,501.84 58,092.1.6 Tavernier Volunteer Fare Department 883,359.00 96,425.32 786 933.68 Total Public Safety T2- ,76,3«C7C _._S3C7,,9' e 6 .I Total Expenditures 1.,046,.347.00 200,618.13 845,728.87 89 MONRnE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 705 STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPlEMBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Excess Of Revenues Over/(Under) Expenditures _(701,656.00) _189,�34,28 —890,890.28 Other Financing Sources (Uses):i (22,797.00) - 0 - 22 797^00 Reserve For Contingencies , Reserve For Debt Service (rOU,VOO.O0) - V - 200,000'00 - 585,750.00 0 (585,750.00) �oao proceeus - - Transfers To Other Funds ) ) 4,548.64 Total Other Financing Sources (Uses) ) _(358`404,36) Excess Of Revenues And Other Sources Over/(Under) Expenditures And Other Uses (]0,337.00) 170,148-92 532,485,92 Fund Balance, October l, 1984 464,980.2/ _464�,98V0,27, -_V_- Fund Balance, September 30, 1985 102,643.27 635,129.19 532,485.92 *o MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 70 BALANCE SHEET SEPTEMBER 30 , 1985 ASSETS Cash 96 , 733. 37 Investments 244 ,415. 88 Taxes Receivable Delinquent 695 . 84 Allowance For Uncollectible Taxes Delinquent ( 34. 92 ) Due From Other Governments 1, 456 . 18 Total Assets 343 , 266 . 35 LIABILITIES AND FUND BALANCE Liablities ; Vouchers Payable 14 , 157. 66 Notes Payable 88 ,000. 00 Due To Other Funds 17775. 77 Total Liablities 119 , 936. 43 Fond Balance : Reserve For Encumbrances 818. 88 Unreserved 222 511 . 0 Total Fund Balance 22339 . 92 Total Liabilities And Fund Balance 343 , 266 . 35 91 MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 706 STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SBTEMBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) RevenuesTaxes iIl.000 Current Taxes l8V,Jl5,nD 176,037.94 (4`277.06) 311,200 Delinquent Taxes ' 3 Total Taxes __180,77-00 __�� 88/ Fees,Charqes For Services 341.500 Excess Tax Collector -_{ -- 1,456.18� 1,456.18 Interest 301.080 Interest On Investments -_0_- __22,588-68 22,588.68 Miscellaneous Revenue 369.066 Miscellaneous Revenues -_0_- 811.32 811.32 Total Revenues 180 315-00 204,576.30� 24,261.30 e2 MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 706 STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) r xrrd a tares General Government Commissions Arid Fees I.3r738»OO 8,447.32 a 29Oa68 Public Safety Key Largo Volunteer Ambulance 168,886.00 .52,908.52 115,977.48 Key Largo Volunteer Fire Department: 135,042.00 69,804.23 6.5,237.77 Total Public Safety �� = $22,=5 a Total Expenditures 317,666.00 131,1.60.07 186,505.93 Excess Of Revenues Over/(Under) Expenditures (137,351.00) 73,41.6.23 210,767.23 Other Financing Sources (Uses). Reserve For Contingencies (23,781.A74) - 0 - 23,781.74 Loan Proceed; 88,000.00 - 0 - (88,000..00) Transfers To Other Funds (27,480.26) (23,422.52) 4,057.74 Total Other Financing Sources (Uses) 36 778 23,422.52} 77,.677 ) 9:3 MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 706 STATEMENTF OF OR THEEFISCALEYEAROENDEDSSEPTEMBERS IN FUND BALANCE 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Excess Of Revenues And Other Sources Over/(Under) Expenditures (100,613.00) 49,993.71 150,606.71 And Other Uses 173,336.21 173,336.21 - O0. Fund Balance, October 1, 1984 -- 72,723.21 223,329.92 150,606.71 Fund Balance, September 30, 1985 _ — 94 MONROE COUNTY , FLORIDA MUNICIPAL, SER ICE TAX DISTRICT NO. 708 BALANCE SHEET SEPTEMBER 30 , 1985 ASSETS Cash 19 , 239 . 60 Investments 59 , 938. 18 Taxes Receivable Delinquent 35 . 93 Allowance For Dncollectible Taxes Delinquent ( 1 . 80 ) Due From Other Governments 1 , 085 . 39 Total Assets 80 , 297 . 30 LIABILITIES AND FOND BALANCE L,iabllties : Vouchers Payable 5 , 316. 75 Due To Other Funds 92213. 42 Total Liablities 14530. 17 Fond Balance : Reserve For Encumbrances 442. 33 Unreserved 652324. 80 Total Fund Balance 65 , 767. 13 Total Liabilities And Fund Balance 80 , 297 . 30 . 95 MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 700 STATEMENT OF REVENUES, EXPENDITURES & DIAmGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED 5EPTEMBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Revenues Taxes 71Z,000 Current Taxes 57,904.08 55,522-63 (2,381.37) 311 2QO Delinquent Taxes - O ' ) (1.80) ^ ��') Total Taxes __2�� It tlR ' In Lieu Of Taxes - O - - D - - u - ~~~^~~~ '~^' ~'" � ~'--'-334.291 State Grant Div. Of Forestry ) ~ Total Intergovernmental Revenue |5 T(M Charqes For Services , Tux Collector �_{ _- __ 4�i�q 485.39Interest Income 36 interest on Investments �_0 - _7 876.84 ___7�76-84 Total Revenues __�,�a��L � 4�.�� ---�/�g06 96 MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 708 STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR rHE FISCAL YEAR ENDED SE'PTEMBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Expenditures General Government Commissions And Fees 6,274.00 4,353.95 1,920*05 Public Safety Sugarloaf Key Volunteer Ambulance 41,129.00 32,234.05 8,894.95 Sugarloaf Key Volunteer Fire Department 46,743.00 28,614.87 18 128,13 Total Public Safety O, 48.92 Total Expenditures 94,146.00 65t202.87 28,943.13 Excess Of Revenues Over/(Under) Expenditures (35,592.00) (719.81) 34,872.19 Other Financing Sources (Uses): Reserve For Contingencies (9,322.01) - 0 - 9,322.01 Transfers To Other Funds (13,758.99) (12,234.11) 1,524.88 Total Other Financing Sources (Uses) (23,081. )00 2,234-TT) — 0�"846.89 97 MDNqOE COUNTY, FLORIDA MUNICIPAL SERVICE T&% DISTRICT NO. 708 STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED 5EPTEM8ER 30^ 1985 Variance Final Favorable Budget Actual (Unfavorable) Excess Of Revenues And Other Sources Over/(Under) Expenditures (58 673,VO) (12,953-92) 45,719`08 And Other Uses , Fund Balance, October l, 1984 __7§,_721- � __�= - 0 -===� Fund Balance, September 30, 1985 20,048.05 85,767.13 45,719J08 eu MONROE COUNTY , FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 709 BALANCE SHEET SEPTEMBER 30 , 1985 ASSETS Cash 11 , 968 . 77 Investments 13 , 4 . 8 Taxes Receivable Delinquent 117. 5 Allowance For Uncollectible Taxes Delinquent (5. 88 ) Due From Other Governments 2, 14. 3 Total Assets 177 ,469 . 83 LIABILITIES AND FUND BALANCE Liablitiesu Vouchers Payable 29 , 335 . 16 Due To Other Funds 1673. 62 Total Liablities 43, 008. 78 Fund Balance : Reserve For Encumbrances 637 . 00 Unreserved 133 ,824 ® 05 Total Fund Balance 13461 . 05 Total Liabilities And Fund Balance 177 , 469 . 83 99 M8NRUE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. /09 STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEM8ER 80, 1985 Variance Final Favorable Budget Actual (Unfavorable) Revenues� Tax es 187,293.00 l8l 3Gl I9 (5,g3I,8l) �]�JUQ Current Tames , , 3I1 20O Delinquent Taxes~ Total Taxes _-�u�e�-0 _-:1:, -� --�~�--- In Lieu �f Tames - D - -1I2nLter2overnmental Revenue O ~ - O - 333.90v rcue,a^, ,ay"='` - 8 - 334.281 State Grant" Div. Of Forestry Total Intergovernmental Revenue 0-0-70 00 D� ` Fees,Charqes For Services T41.500—Excess Tax Collector �_0 - 1 544.43 ___l,544.43 InterestInterest Income 761.0-00 On investments �_V - 14,498.65� --14,498-65 _ . Total Revenues _187,8y93J � � _�� 4=5 10,221-35 100 MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 709 STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Variance Final. Favorable Budget Actual (Unfavorable) Expenditures General Government Commis ions And —Fees 1.3,500 00 6,615.68 6,884a32 PubLlic2 'Saf 5. et T�lg Pine Volunteer Ambuiance 7,666.00 6,362.89 1,303.11 Fisherman's Hospital 74,000.00 73,041.97 958.03 Big Pine Volunteer Fire Department 86,569.00 49!,859.93 36,709.07 Marathon Volunteer Fire Department 215.00 -1 0 - 215.00 Total Public Safety 1�45 - i9,264 79 TotaT Expenditures 181,950.00 135,880.47 46,069.53 Excess Of Revenues Over/(Under) Expenditures 5,94100 62,233.t38 56,290.88 Other Financing Sources (Uses): Reserve For, Contingencies (18,752.61) 0 - 18,752.61. Transfers To Other Funds (23,199.39) (19,763.20) 3 436 19 Total Other Financing Sources (Uses) =63.2 101 MON88E COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. /09 STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEM0EB 30" 1985 Variance Final Favorable Budget Actual (Unfavorable) Excess Of Revenues And Other Sources Over/(Under) Expenditures (J6 0O9.00) 42,470.68 78.479'68 And Other uses , Fund Balance, October l, 1984 __9=ea�. 7 7 -_V_- =� Fund Balance, September 30, 1985 5�98l^3 134,451J05 78,479.68 102 MONROE COUNTY , FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 710 BALANCE SHEET SEPTEMBER 30 , 1985 ASSETS Cash 17 , 157 . 44 Investments 54 ,805 . 45 Taxes Receivable Delinquent 227. 54 Due From Other Governments 12085 . 39 'Total Assets 73, 275 . 82 LIABILITIES AND FUND BALANCE Liablitiesa Vouchers Payable 2, 250 . 71 Due To Other Funds 4,875 . 65 Total Liablities 7 126 . 36 Fund Balance : Reserve For Encumbrances 131 . 70 Unreserved 66 ,017. 7 Total Fund Balance 66 , 149 . 46 Total Liabilities And Fund Balance 73 , 275 . 82 103 MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 710 STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE~ FOR THE FISCAL YEAR ENDED 5EPTEM8ER 30^ 1985 Variance Final Favorable Budget Actual (Unfavorable) Revenues Tames 58 q2I 00 56°838.19 (2"082.8I) T�3�O Current Taxes , ^ 3I1,200 Delinquent Taxes - ) .19 Total Taxes __��9-2 7� ____�___� InterQovernfnental Revenue - O - - G - - O In Lieu Of Taxes600.00 - 334.291 State Grant, Div. Of Forestry Totui Intergovernmental Revenue W—M ____67-60-0 �� ` For �_�_� ____4�� ----4��9 =^.~~~ ^..`~^ Fees,_ Tau Collector Interest Income l Interest On Investments _�_<59 ��} l __�l�� Total Revenues __�� __==�=__� 104 MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 710 STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Expenditures General Government Commissions And Fees 5,290.00 2,714.67 2,575.33 Public Safety Layton Volunteer Fire Department 75,639.00 42,707.56 32.931.44 Total Public Safety /b,639 0 42,7 56 - 32 931.44 Total Expenditures 80,929.00 45,422.23 35,506.77 Excess Of Revenues Over/(Under) Expenditures (21,408.00) - -17,SI7.45 38,925.45 Other Financing Sources (Uses): Reserve For Contingencies (452.00) - 0 - 452.00 Transfers To Other Funds (14 761.00) (7,393.70) 7 367.30 Total Other Financing Sources (Uses) ( a,2 3. ) 7393.70) 105 MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 710 5TATEMENTF OF OR THEEFISCALEYEARDENDEDSSEPTEMBER5 IN FUND BALANCE 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Excess Of Revenues And Other Sources Over/(Under) Expenditures (36,621.00) 10,123.75 46,744.75 And Other Uses 025.71 - 71 56, __0 - Fund Balance, October 1, 1984 56,025. - 9,404.71 66,149.46 46,744.75 Fund Balance, September 30, 1985 1____ 106 ONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 711 BALANCE SHEET SEPTE BER 30 , 1985 ASSETS Cash 49103. 6 Investments 1409780. 01 Taxes Receivable Delinquent 466. 16 Allowance For Uncollectible Taxes Delinquent ( 23® 31 ) Due From Other Governments 1 , 173® 66 Total Assets 146 ,500 . 13 LIABILITIES AND FUND BALANCE Liablitiesm Vouchers Payable Due To Other Funds 53O30_L4. 90 4 . 87 Total L.ialities ..��_ 8, 309 . 77 Fund Balance : Unreserved 138 , 190 . 36 Total Fund Balance 138 , 190. 36 Total Liabilities And Fund Balance _ 146 , 500 . 13 107 MVNROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NQ. 7ll STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEmuEx " 1985 Variance Favorable Final Actual (Unfavorable) Budget Revenues Taxes 67 8Q3,OO 64,68B.O6 (3,114.94) �[[3�0 Current Taxes , ) ' 311.200 Delinquent Taxes � �£.77 __ ) Total Taxes V U - - - - - I: Lieu Of Taxes - D ~~3 Di 00 _—_—_—�—_-0—_-- - 334 Of Forestry Total Intergovernmental Revenue Charoes For Services65 ____573.65 ____� .xccssFeeTs �= , Tax Collectorre7s t On Investments Total Revenues ___~____ zua ! | � � � � � � wOwnOE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 7I1 urxrsMEwT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SE?TEMoEQ 38, 1985 Variance Final Favorable Budget Actual (Unfavorable) General Government � ^"=^.so,v"s Anm rees __j,2P 6.00� 3 339 42 ___j,886i-58 Public Saf 3tocx /s|ung Volunteer F�re Department 7Il 80,9I3.OQ 24,201.16 �� 84 Ambulance island volunteer �u�mmce ^ ^ � Total public Safety 7)0 Tuto7 Expenditures _121�9.00 __Ll 540.58 _69_,598.42 � Excess Of Revenues Over/(Under) Expenditures _(L2_,r16,00) 26,709.92 ' Other Financing Sources (Uses); Reu.�rve For Contingencies (l2,964.00) - O - 12,964.00 Transfers To Other Funds ) > 4 Total Other Financing Sources (Uses) ) } 109 _ | M8wxCE COUNTY, FLORIDA nVwlClpxL SERVICE TAX DISTRICT w0' 7ISTATEMENT�T �wEwT OF REVENUES, EXPENDITURES & [axms�u m ,vwO BALANCE FOR THE FISCAL l L YEAR ENDED SEPTEw8Ex 30, 1985 Variance Favorable Final Budget Actual (Unfavorable) Excess Of Revenues And Other Sources Over/(Under) Expenditures <8U l40,OO> 16`932.52 97,078-52 And Other Uses , �� Fund Balance, October l, 1984 _- . . � ________ 41,111.84 133.190.36 97�78�2 Fund Balance, September 30^ 1985 110 MONROE COUNTY, FLORIDA MUNICIPAL SERVICE 'TAX DISTRICT NO. 712 TRANSLATOR BALANCE SHEET SEPTEMBER 30, 1985 ASSETS Cash 5 , 231 . 04 Investments 376 , 955 . 53 Taxes Receivable Delinquent 2, 164 . 96 Due From Other Governments 5_, 559. 95 Total Assets 389 ,911 . 48 LIABILITIES AND FUND BALANCE Liablities : Vouchers Payable 14 , 793. 30 Due To Other Funds 7. 85 Total Liablities _14 ,801 . 15 Fund Balance : Reserve For Encumbrances Unreserved 96 ,000. 00 279_7_110. 33 Total Fund Balance 375 , 110. 33 Total Liabilities And Fund Balance 389, 911 . 48 ""= COUNTY,~ FLORIDA7l2 MU�I�lpAL SERVICE maE3 Dl��D7 mD~& CHANGES FUmQ 8&LANCE STATEMENT OF REVENUES, EXpENozumQ �9TEM8E� 3V l98S FOR THE FISCAL YEAR cwu� , Variance Favorable Final Actual (Unfavorable) Budget RevenuesL 662,498.06 (ZO.l�7'94) 682,636.006 � 6 �I3o0 Current Taxes _ O _ ) 311^200 Delinquent Tuxes .L Total Taxes I"`-33i �� u Of Taxes _ Services, payment in CharoeS For - D - _--��99 341.500 Excess ----- , Tax Collector ________ - 0 - _-�,278.�= --- -InterestInterest Income On Investments ________ 682,636.11 Total Revenues _� Expen� u�t ur�s Culture And Recreation _-619,81L26----------�501,611.26 118,242.50 619,813-76 Total Expenditures _� 112 i � / � � MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 712 S/Acsmcwr OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE � FOR THE FISCAL YEAR ENDED 5EpTEmnEx 30, 1985 � Final Variance Budget Actual (Up^«»rahYe nro,orao/e) � Excess Of Revenues Vxer/01nder> Expenditures _�2,782.?4 _207,941.64 � Other Financlng Sources (Uses): Reserve For CamtYn f �enc ea � Total Other Financing Sources (Uses) ) ^ Excess Of Revenues And Other Sources Over/(Under) Expenditures And Other Uses (133"036.00) 207,941.64 340,977,64 ^ Fund Balance, October l l384 " --1.17u168c 69 Fund Ga7mmce" September 38° 1985 34,132.69 375,110.33 340977.64 � � 113 MONROE COUNTY , FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 713 CROSS KEY WATERWAY ESTATES ROAD DISTRICT BALANCE SEPTEMBER 30 , 1985 ASSETS 23 ,401 . 51 Cash 67 , 756 . 14 Investments . 32 Taxes Receivable Delinquent ( , 02 ) Allowance For Uncollectible Taxes Delinquent 308. 89 Due From Other Governments 91 ,466 . 84 Total Assets -- - LIABILITIES AND FUND BALANCE Liablities : 160 ,000 .00 Notes Payable 33t500 . 00 Due To Other Funds 13 500 . 00 Total Liablities Fund Balance : ( 102 ,033. 16 ) Unreserved ( 102 ,033 . 16 ) Total Fund Balance nd Fund Balance 91 ,466 . 84 Total Liabilities A 114 MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 713 STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Revenues Taxes �TIT'500 Current Taxes 39,952.00 39,060.32 (891.68 311.200 Delinquent Taxes .00 - 566.47 566.47 Total Taxes :3 9 1�915 2-(K ::-�9 g-=26-�9 Charaes For Services 341.500 Excess Fees, Tax Co I lector - 0 308.89 308.89 Interest Income 361.000 Interest on Investments - 0 801-02 4,801.02 Total Revenues 39�,952.00 44 736.70 4,784.70 Expenditures Total Expenditures - 0 0 0 115 MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 7l3 n0 BALANCE OF REVENUES, �xP�w�lTURE5 & Cx�m�� m FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Variance Favorable Final Budget Actual (Unfavorable) Excess Of Revenues D 7 ___�784�0 Over/(Under) Expenditures __29,952. � Other Financing Sources (Uses): (4I 2g4 UO) _ O _ 41`294,00 Reserve For Contingencies " ` 7 ) 20,805.28 Tax Anticipation mote Payable ) ) Total Other Financing Sources (Uses) > _-j�L�� === 28 Excess Of Revenues And 0ther, Sources Over/(Under) Expenditures (37 622,OQ) 29,261.98 66,883^98 And Other Uses , � ~ > -_0_- Fund Balance, October l° l984 _L��^ _�__ ____ Fund Balance, September 3O, l98� �58�l7�4) �O2�3�l > 8G�83J� 116 MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 714 GULF DRIVE SPECIAL ROAD DISTRICT BALANCE SHEET SEPTEMBER 30 ,, 1985 ASSETS Cash 4.L769- 60 Total Assets 4, 769. 60 LIABILITIES AND FUND BALANCE Liablities : Vouchers Payable 382. 05 Notes Payable 28 , 500. 00 Total Liablities _28 , 882. 05 Fund Balance : Unreserved ( 24_LI12. 45 ) Total Fund Balance L24 , 112 . 45 ) Total Liabilities And Fund Balance 4, 769 . 60 117 - MOmRDE CVUNTY, FLORIDA MU SERVICE � DISTRICT m0, 7l4 STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN rVw0 BALANCEFOR THE FISCAL YEAR ENDED SB 3D TEmncx , 1985 Variance Favorable Final Actual (Unfavorable) Budget Revenues 420.96 420.96 interest Income 0 t On Investments ________ 420.96 - O - _---��. � ---� Total Revenues Exo u�� 24.533.41 96 6.11 ��U—lf Drive �� TransoortatiOn - Road Projects 5 Total Expenditures ________ Excess Of Revenues _-� ) 4c .L) ___��.55 �� Over/(Under) E^penuitures __�===___ ��o MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT NO. 714 STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985 Variance Final Favorable Budget Actual (Unfavorable) Other financing Sources (Uses). Loan Proceeds 28,500.00 O - (28,500.00) Total Other Financing Sources (Uses) Ts--� Tj -0 . 2� „�„O(7) Excess OF Revenues And Other Sources Over/(Under) Expenditures And Other Uses - 0 (24,112.45) (24,112.45) Fund Balance„ October 1, 1984 _ O _ 0 _ _ 0 _ Fund Balance, September 30, 1985 - 0 (24,112.45) (24,112.45) 119 PROPRIETARY FUNDS GROUP MONROE COUNTY, FLORIDA MUNICIPAL SERVICE DISTRICT - WASTE BALANCE SKEET FOR FISCAL YEARS ENDED SEPTEMBER 30, 1904 AND SEPTEBER 30, 195 ASSETS Current Assets 185 14 Cash 357,869.54 96,448.84 Investments 3,051,837.33 2,394,477.77 Receivables: Delinquent Tees Net 1,039.36 0 - SpeciaL Assessments 1,2 6,558.5 ,051,09 .57 Less Allowance For llncollectibles (636,7 7.00) (286,912.00) Accounts 18,106.16 20,479.19 Due From Other Governments 2,.1.62.20 33,950m6 'Total Current Assets ,030,846.17 3,314 543e05 Restricted Assets Cash With Fiscal Agent ,2 2,54T.5U T,_4 82 6 9 .0 Revenue Bond-Sinking Account Cash 17024 22.81 7 633.46 Revenue Bond-Reserve Account; Cash 2,472.00 2,472.00 Investments 1,012,000.00 1,012,000.00 Interest Receivable On Investments 44,957.64 44,957.64 Unamorti ed Discount On Investments (17,265.81.) (36,964.86) Total Revenue Bond-Reserve Account ,042 - 3 , _r , ®7D Revenue Bend-Renewal And Replacement: Cash 51,026.95 .1,744.98 Investments 305,000.00 260,000.00 Unamorti ed Discount On Investments (5 39191) (12,597.45) Total Revenue Bond-Renewal And Replacement 35 ,63 . 9,747d Total Restricted Assets 32 6 ,B 4.T 8 6-7 9 7 120 ONE COUNTY, FLORIDA MUNICIPAL SERVICE DISTRICT ® WASTE BALANCE SHEET FOR FISCAL YEARS ENDED SEPTEBER 30, 1984 AND SEPTEBER 30, 1985 Property Land 214,105.00 214,105.00 Buildings 8,445.00 8,445.00 Improvements Other Than Buildings 145,735.68 145,735.68 Plant Equipment 79748,298.34 7,748,298.34 Equipment 1,633,511.09 1,311,436.74 Total 9,750,095.11 9,428,020.76 Less: Accumulated Depreciation (2,741,739.80) (2,022,062.93) Total Property 7,008,355.31 7,405,957.83 Total Assets 14,805,015.66 17,448,439.65 LIABILITIES AND FUND EQUITY Current Lialities Payable From Current Assets Accounts Payable 274,281.08 2475770.37 Due To Restricted Assets, Renwal & Replacement 44,380.0 - 0 Due To Other Funds 440,027.77 145,143.33 Accrued Salaries, Payroll Withholding & Benefits 411,237.97 54,116.44 Total Current Liabilities Payable From Current Assets 799?926.82 447,030.14 Current Liabilities Payable From Restricted Assets Matured Bonds Payable 105,000.00 4,050,000.00 Matured Interest Payable 2,097,542.50 1,398,693.00 Total Current Liabilities Payable From Restricted Assets 2,202,542.50 5,448,693.00 Total Current Liabilities 3,002,469.32 5,895,723.14 1.21 MONROE COUNTY, FLORIDA MUNICIPAL SERVICE DISTRICT - WASTE BALANCE SHEET FOR FISCAL YEARS ENDED SEPTEMBER 30, 1984 AND SEPTE BER 30, 1985 Loner Tern Debt Revenue Bonds Payable 7,810,000.00 7,865,000.00 Less: Unamortiz d Discount On Bonds Sold (169,443.91) (176,2 1.67) Leases Payable From Current Assets 50,510 71 10,56 .36 Total Long-Term Debt 7, 9.1,0 - 0 7 699,345.19 Fund Eq��t Contributed Capital 2,805,648.70 2,805,648.70 Retained Earnings Unreserved (257,440.84) (231,523.15) Reserved For Payment Of Lon ....Term Debt 12563,271. 1L279 245.77 Total Fond Equity 4,111 47 .54 32853,371.32 Total Liabilities And Fund Equity 14, 05,015.66 17,44 ,439.65 122 MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT - WASTE STATEMENT OF REVENUES, EXPENSES, AND FUND EQUITY FOR FISCAL YEARS ENDED 3EPTEMDER 30, I984 and SEPTEm8ER 30` 1985 1985 _ 1984__ ^es 23O°80l,�7 - Q - ~~ '~l~r-- T- 94 15,334.26 %Z 53I Delinquent Taxes , . Garbage Franchise Fees 222,135.44 271°323.42 Intergovernmental Payment , .Revenue- Federal9,506.83 b l3O OO Federul Payment In Lieu Of Taxes City Of Layton 799.95 5,836.15 South Fla. Planning Council - Hazardous Waste Study 3,835.00 19,177,00 Excess Fees - Tax Collector 2,162.20 54,667,68 Special Assessments: Local Service 4,564,489.98 2,657,454.89 Land Prior Years 323,402.58 1,955,2I0.85 Filing Fees - Local Service 28,800-00 - D - Lot Clearing ~ Pollution Control 923.80 - U - Tipping Fees 348,344.61 366"459.59 Sludge Disposal Fees 2I,177.52 3,I31.60 Miscellaneous Operating Revenue ___L,-958-58 ____629�93 Total Operating Revenue i,773,473-12 5,362,453.05� Operati E 380,433.99 505,302.93 Administration^ 1,944,759.00 l Blb l�8 Franchise Payments00" ° ` �O 45�9O I2 ll5 4Q3 Plant Operations , ~ " ` Cudjoe K " Incinerator 4�,6�.� 5�,4�.� — - 55� @B D4 627 l45 4S � l 1 �� " ~ ` ^ ^~= -' — —� - Key Largo Incinerator 778'423�7I~��08 �5` -l3 Depreciation And Depletion Expense 778,071.25 725,S6742B^50 2,205.28 Neighborhood Truax ^` Total Operating Expenses :4:,8£��6 ��-�� 22 Operating Income Or (Loss) 952"858.06 296°677.83 123 MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT - WASTE STATEMENT OF REVENUES, EXPENSES, AND FUND EQUITY FOR FISCAL YEARS ENDED SEPTEMBER 30, 1984 and SEPTEMBER 30, 1985 Nara-Operating' � 1985 — 1984 - Interest Income 472,11.7.78 466,829.50 Loss On Disposal Of Equipment (.10,086.98) (34,345.92) Total Non-Operating Revenue 462,030.80 432,483.58 Non-OpL_rat,jna Expenses Interest Expense And Paying Agent Fees (886,839.40) (883,36Q,76) Income Or (Loss) Before Other Sources (Uses) 528,147.46 (154,199.35) Other Financial Sources (Uses) Transfer In (Contributed Capital) - 0 - - 0 Transfer Out (Pollution Control) (270,039.24) (263 540.59) Net Income (Loss) 258,108.22 (417,739.94) Fund Equity - October 1st 3,853,371.32 4,271,1.11.26 Fund Equity - September 30th 4,111,479.54 3,853,371.32 124 M0N QE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT ~ WASTE STATEMENT OF CHANGES IN FINANCIAL POSITION FOR THE FISCAL YEARS ENDED SEPTEM8ER 30, 1984 AND ucp/EM8ER 30, 1985 Sources of Working Ca ita Operations 258,108,22 (417,739.94) Net Income (Loss) Items Not Requiring Working Capital 778 O7l,25 725,567~50 Depreciation And Depletion S`777 76 6,777.76 Amortization Of Diycmunt On Bonds , . Loss On Disposal Of Fixed Assets Working Capital Provided (Used) By Operations �,»l+°v�°`�^ ��,��l,ll Decrease In Restricted Assets 2,917,744.59 0 ��el23 S��.00 - ~ Proceeds From Long-Term wote Capital , S ) > Decrease (Increase) In Working _=__�____ 2l 793,gOS.4520I�l5 Total Sources Of Working Capital 3,815,261.21 Uses of Workim_� i � Ue-rrease in Liabilities Payable From Restricted Assets _ V - 437,346,00 Accrued Interest _ D ~ 45,000,00 Revenue Bonds � g45,OOO.8O ~ U - Matured Principal > ___-_0-- Matured Interest �=____ Total Decrease In Liabilities Payable 3 248"l58,S0 482^346.00 From Restricted Assets , Retirement Of Long-Term Debt And Portions l78,555,OD 60,371.96 Becoming Current 7l _��V.�� Additions To Property, Plant And Equipment _390, �� 7q3�O5�5 Total Uses of working Capital 3,815,261.21� �� 125 MONROE COUNTY, FLORIDA MUNICIPAL SERVICE TAX DISTRICT - WASTE STATEMENT OF CHANGES IN FINANCIAL POSITION FOR THE FISCAL YEARS ENDED SEPTEMBER 30, 1984 AND SEPTEMBER 30, 1985 1985 1984 Increase (Decrease) In Components Of Working Capital Cash 261,420.70 (142,471.86) Investments 657,359.56 (624,794.40) Accounts Receivable (202,477.14) 619,967.78 Accounts Payable (352,896.68) 133,107.87 Due To Restricted Assets (44,380R00) - 0 Other Current Liabilities (39,94s85) 17 681.u51 Increase (Decrease) In Working Capital 279,082.59 3,496.90 126 MONROE COUNTY, FLORIDA CARD SOUND BRIDGE BALANCE SHEET FOR FISCAL YEARS ENDED SEPTEMBER 30, 1984 AND SEPTEMBER 30, 1985 ASSETS Current Assets 185 198 Cash 20,891.44 32,188.14 Accounts Receivable - Toll Tickets 460.00 - 0 Due From Other Funds - 0 - 35.73 Total Current Assets 21,351.44 32,223.87 Restricted Assets Cash With Fiscal Agent 1,0 5,224.94 721,337.50 Cash Operating Reserve 20,211.00 20,211.00 Revenue Bond-Reserve Account: Cash 113.23 7,188.86 Investments 132,876.83 132,876.83 Interest Receivable On Investments 3,3 3.16 3,333.1 Total Revenue Bond-Reserve Account 16,323.22 143,398.85 Revenue Bond-Interest And Sinking Account: Cash 5,919.26 17,140.40 Investments 14,482.30 - 0 Interest Receivable On Investments 29.82 - 0 Total Revenue Bond-Interest And Sinking Account 20243 _ 7, 0 � Revenue Bond-Renewal And Replacement: Cash 344.30 66,741.35 Investments 191, 76.32 19,170.67 Interest Receivable On Investments 1 76.97 720.59 Total Revenue Bond-Renewal And Replacement 93, 959 86,62m61 Revenue Bond-Bond Redemption Account: Cash 745.51 17, 42.07 Investments 255,880.58 315,617.63 Interest Receivable On Investments 820.64 642.75 Total Revenue Bond-Bond Redemption Account 5 127 MONROE COUNTY, FLORIDA CARD SOUND BRIDGE BALANCE SHEET FOR FISCAL YEARS ENDED SEPTEMBER 3 , 1934 AND SEPTEMBER 30, 195 Due From Current Assets-Operating Account 10,766.93 29,320.0 Total Restricted Assets 1,673, 01.79 1,351,642. 4 Fixed Assets Roads And Bridges 2,51273.73 2,512,6'78.73 Equipment 5,942.18 5,147.18 Less: Accumulated Depreciation (933,496.55) (8 7, 4.59) Total Fixed Assets 1,585,124.36 1,630,371.32 Total Assets 3,280,277.59 3,014,238.0 LIABILITIES AND FUND EQUITY Current Liablitie Payable From Current Assets Accounts Payable 2,111.98 19753.18 Due To Restricted Assets 10,76 .93 29,320.03 Due To Other Finds 5,05.21 1,075.00 Accrued Salaries, Payroll Withholding & Benefits 3,3 7.32 ____1j99.O6 Total Current Liabilities Payable From Current Assets 21, 51. 33,97.27 128 MONROE COUNTY, FLORIDA CARD SOUND BRIDGE BALANCE SHEET FOR FISCAL YEARS ENDED SEPTEMBER 3031 1984 AND SEPTEMBER 30, 1985 Current Liabilities Pa ably Frog Restricted Assets Contracts Payable 2,306.20 6,760.79 Matured Principal Payable 300,000.00 - 0 Matured Interest Payable 72 ,224.94 721,337.50 Matured Premium On Principal Payable 9,000.00 - 0 Accrued Interest Payable 3,953.13 6,0 1.46 Total Current Liabilities 1,041,4$4s27 734,159.75 Payable From Restricted Assets --- Total Current Liabilities 12062,835.71 76$,107d02 Lon� Debt Revenue Bonds Payable 825,000.00 1,26 ,000.00 Less: Unaortizd Discount On Bonds Sold (10,242d74) (17,$07®59) Total Long-Term Debt $14,757b2 1 247 192.41 Total Liabilities 1,$77,592.97 2,015,299_43 Fund Equity Contributed Capital 2,761.20 2,761.20 Retained Earnings: 20,211.00 20,211.00 Reserved For Operations 767,605.90 378,694.31 Unreserved 12,106.52 597,272�09 Reserved For Payment O Long-Term Debt Total Fund Equity 12402,6$4.62 9 $,93$a 60 Total Liabilities And Fund Equity 3,2$0,277.59 3,014,23$.03 129 MONROE COUNTY, FLORIDA CARD SOUND BRIDGE OF , PESES, EQUITY FOR FIS STATEMENTCAI YEARS ENDEDREVENUES SEPTEMBEREX 30,N 1984AND andFUND SEPTEMBER 30, 1985 Operatinq Revenue 1985 Fr—id gT- 7�_T 1984 -- __ 111J92.95 606 436 21Opera!!nS Expenses Personal Services Pr'OfeSSionaj Services 136,517.10 129,961.78 Repairs And Maintenance 49,449�99 Depreciation 37,484.88 12,268.41, 16,035.21 Capital Improvements .- Roads 46,041.96 45,985.54 Total Operating Expenses _1110-081 1 22,764.50, Operating Income Or L48,2p,5.59 , 252 231 91 (Loss) � Non..-Opera t!jj_4,tvenue 438,407.36 354,204.30 Interest Income Gain (Loss) On Redemption Of Bonds 43,242.08 29,564.90 Total Non-Operating Revenue L16 L595.03) ---I,?L_ 1.53 Non-Ope 26,647.05 33,796�43 Interest Expense Paying Agent Fees 59,735.53 76,856.15 Total Non-Operating Expenses 1,572.86 1,498.04 Net Income 6] 308.S9 78,354.19 Fund Equity October 1st 403,746.02 309,646.54 Fund Equity September 30th 118_,938-60 689 �92�06 L? 1,402,684.62 998,938.60 130 MONROE0UNTY~ FLORIDA CARD SOUND BRIDGE T OF CHANGES lm FINANCIAL PO FOR THE FISCAL rc*x� SlTIONMGER 3V u/*/E"", ��5 ENDED 5EPTEMBER 3O" 1984 AmD s�'/� , 1984 1985 Sources of Workin capital, 3OS 848.S4 403`740.02 , Net Income (Loss)Wurking Capital 46,041.96 45.985^54 Items Not Requiring l B38.lO Of Discount On Bonds Depreciation 7`564^85 " Amortization Of Fixed Assets ^18 Loss On Disposal 4�,,�o�,"^ - Q _ Working Capital Provided BY Operations (400.48) ,745.1 Decrease In Restricted Assets -- ) --- Decrease (Increase) In Working Capital �3SS 2lS 3l 455 228.95 ~_��. Total Sources of Working Capital ��. ital Decrease (increase) In L'^"' ''^'-~ Payable~ llS DQO,OD From Restricted Assets (300,000.00) , 8 _ Revenue Bonds (9,000'08) (5 7�O 79) Premium On Principal 4,454.59 "551.04 ^ Contracts Payable / Interest (lncrease} In Liabilities Payable (307,324.52) 108°790,25 Total Decrease From Restricted Assets Debt And Portions �� O0O C0 - O - Retirement o� Long-Term , ~ 250,237.06 Becoming Currenttrinted Assets 32I°758~47188.00 00 looreases �n pc� plant And Equipment ----�� Additions To Property, �5B 2l5.�l 455 228.95 ��_� Total Uses Of Working Capital ~=��, 131 MONROE COUNTY, FLORIDA CARD SOUND BRIDGE OF IN FINANCIAL PosuioN FOR THE FISCAL YEARSSTATEMENT ENDEDCHANGES SEPTEMBER 30, 1984 AND SEPTEMBER 30, .1985 1985 1984 Increase (Decrease) In Components of Worfeing Capital Cash investments (11,296.70) 0 14,1L 16.97 Accounts Receivable 424.27 - 0 - Accounts Payable And Other Current Liabilities (4369.01) - 0 - , Due To Restricted Assets (103.11) Accrued Annual Leave 18,553.10) (13,959.93) (1,188-26) (1,799.06) Increase (Decrease) In Working Capital 1,723.40 (1,745.13) 132 MONRE COUNTY, FLORIDA WORKMEN' S COMPENSATION SE SHEET LF-INSURANCE FUND BALANCEFOR FISCAL YEARS ENDED SE TE BER 30, 1984 AND SEPTE BER 30, 1985 ASSETS 1985 1984 131,435.49 50,150.72 Cash 470,000.00 43g,168.28 Investments O - 231.50 - Accounts Receivable 4g,915.87 542.08 -- Due From Other Funds 570,145.85 570,298.09 Total Assets LIABILITIES AND FUND EQUITY Liabilities: 20,578.16 8,679.99 Accounts Payable - 0 - 175.86 Due To Other Funds 20 578.16 8,855.85 , Total Liabilities Fund E u�_ ity 445,59 .00 448,638.00 848®24 Reserve For Payment Of Claims 100.929.6 115, Retained Earnings 442.24 549,567.69 512 Total Fund Equity 570,145.85 570,298.09 Total Liabilities And Fund Equity 133 MONROE COUNTY, FLORIDA WORKMEN'S COMPENSATION FUND STATEMENT OF REVENUES, EXPENSES, AND FUND EQUITY FOR FISCAL YEARS ENDED SEPTEMBER 30, 1984 and SEPTEMBER 30, 1985 Crating Revenue 1985 1984 Charge,;; ForWorkmen T Is Compensation State Reimbursement 343,245.50 288,182.86 15,268n20 Total operating Revenue 110,934-00 513.70 jgtir' Fxp,n�,e s 8 389,116.86 Oper Administrative Payment Of Claims 43,432.11 29,492.00 Excess And Aggregate, Insurance Coverage 325,034.89 267,127.46 891.0() 4 5.07 Total Operating Expenses412,.356 00 437,954 954-Ll Operating Profit (Loss) Non-Ope��Revenue (53,844.30) 51,162.33 Inierest Irxcam Net Profit (Loss) _41,169-75 38,723�19 Fund Equity - October Ist (11,874.55) 89,885.52 Fund Equity - September 30th 561,442.24 __471 .116.72 549,567.69 561,442.24 134 MONROE COUNTY, FLORIDA GROUP INSURANCE SELF-INSURANCE FUND BALANCE SHEET FOR FISCAL YEARS ENDED SEPTEMBER 30, 1984 AND SEPTEMBER 30, 1985 ASSETS 1985 1984 32, 90.50 65,745.76 Cash - 0 - 100,000.00 Investments 24,165.21 67,743.03 Accounts Receivable 1 ,756.95 0 - - Due From Other Funds 100,433.5 191, 7.92 'Total Assets LIABILITIES AND FUND EQUITY Liabilities 150.23 183.67 Accounts Payable 877.14 18,419.91 Due To Other Funds 1 060.81 18,570.14 , Total Liabilities Fund Equity 99 372.72 173,097.78 , Retained Earnings 99.372.72 173,097.78 Total Fund Equity 100,433.53 191,667.92 Total Liabilities And Fund Equity - 135 MONROE f.,'OUNTY, FLORIDA GROUP INSURANCE -- SELF-INSURANCE FUND STATEMENT OF REVENUES, EXPENSES, AND FUND EQUITY FOR FISCAL YEARS ENDED SEPTEMBER 30, 1984 and SEPTEMBER 30, 1985 Operating Revenue 1985 1984 Charges For Services: County Departments And Agencies 703368.56 County Employees For Dependent , Coverage 533,477.52 Retired Employees 177,551.79 156,509.41 Total Charges For Services 10 348.69 8,432.49 Sun Life, Excess Claim Reimbursements 125 528 28 0 Total Operating Revenue = 1,016,797.3P 22fL2LM±x p e_n"el I _J98,119.4P Administrative Payment Of Claims 49,754.05 35,919.92 Payment Of Premiums For, Life Insurance Cover 909,700.21 399,616.57age 02 120,259.Excess And Aggregate Insurance Coverage 85,499.00 Total Operating Expenses _L3,2?1.77 2,b 7 0.00. _LI,011-Ag35-05 530 Operating Profit (L,oss) ,605.49 — (76,137.73) 167,813.93 —0n-0 p—Pr Revenue Interest lncoaje— Net Profit (Loss) 2,412-67 __L,283-8r, Fund Equity October 1st (73,725.06) 173,097.78 173 097 78 Fund Equity ^^ September 30th 99,372.72 173,097.78 136 D f GENERAL FIXED ASSETS GROUP OF ACCOUNTS AND GENERALLONG-TERM DEBT GROUP OF ACCOUNTS of MONROE COUNTY , FLORIDA GENERAL FIXED ASSETS BALANCE SHEET FOR YEAR ENDED SEPTEMBER 30 , 1985 GENERAL FIXED ASSETS Land 6 , 645 , 280 . 25 Buildings 14 , 346 , 122 . 86 Equipment 7 , 423 ,43241 Total General Fixed Assets 28 , 41.4 ,835 . 25 INVESTMENTS IN FIXED ASSETS FROM: Revenue Bonds 1 , 210 ,451 . 00 General Obligation Bonds 2,4 9 ,01.6 . 90 General Revenue (Operating ) 15 , 946 ,636 . 70 Special Revenue Fund 3 ,897 ,967 . 47 Donations 2, 441 , 57 . 47 Special Assessment Fund Revenue 166 ,0 5 . 46 Capital Project Fund Revenue 2 , 23 ,040 ® 25 Total Investment in General Fixed Assets 28 , 414 ,835 . 25 137 MONROE COUNTY , FLORIDA 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 1 , 343 ,894 . 72 Amount To Be Provided 771 , 672 . 58 Amount To Be Provided - Annual Leave 260 ,026 . 17 Total Available And To Be Provided 2 , 375 , 593. 47 General Long-Term Debt Payable 1965 Building Certificates - 0 - 1981 Improvement Bonds 2 105 ,000. 00 Total Serial Bonds Payable Lease Obligations 10 , 567 . 30 Annual Leave Obligations 260 ,026 . 17 Total General Long-Term Debt Payable 2, 375 , 593. 47 138 I