Fiscal Year 1986 COMMISSIONERSMONROE COUNTY
BOARD OF COUNTY
ANNUAL FINANCIAL REPORT
for the
Fiscal Year Ended
September 30, 1986
MONROE COUNTY, FLORIDA
ANNUAL FINANCIAL STATEMENTS
BOARD OF COUNTY COMMISSIONERS
Mayor . . . . . . . . . . . . . . . . . . . . . . . . . . . Jerry Hernandez, District
Mayor Pro . . . . . . . . . . . . . . . . . . . . . . . Gene Lytton, District
Commissioner . . . . . . . . . . . . . . . . . . . Billy Freeman, District
Commissioner . . . . . . » . . . . . . . » . . . . » . . . . . . » Mike Puto, District
Commissioner . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . n Stormont, District
County Administrator . » . »
CLERKI I
CHIEFAND
I I L OFFICER
Danny L. Kolhage
FINANCEI
James C. Matthews
P
I
MONROE COUNTY, FLORIDA
ANNUAL FINANCIAL STATEMENTS
SEPTEMBER 30, 1986
TABLE OF CONTENTS
INTRODUCTORY SECTION
Pages
I. Transmittal Letter Of The Clerk Of Circuit Court. » . . . <1
2. Notes To Financial Statements.
FINANCIAL SECTION
Combined Firn n i l Statements:
Cameral Purpose Financial Statements:
1. Combined Balance Sheet - All Funds And Account
Groups. . . . . . . . . . . . . . . .
2. Combined Statement Of Revenues, Expenditures, And
Changes In Fund Balances All Governmental Types. . . .22 3
® Combined Statement Of Revenues, p ne itur , And
Changes In Fund Balances - Budge And Actual
Cameral and Special Revenue Fund Tarp . . . . . . . . . . . . . . .
242
4. Combined Statement Of Revenues, Expenses, And
Changes In Fund Equity All Proprietary Fund T p . .26
5 . Combined Statement Of Changes In Financial
Position All Proprietary Funds. . . . . . . . . . . . . .
Stzlnrntal financial S tatmnt
General Fund Croup:
1. General Revenue Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Airport Fund. . . . . . . . . .
. . . . . . . 4 . . m . . sa38° 40
1
Special Revenue FundGroup:
1. Fire And Forfeiture Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .41-43
2. Road And Bridge Fund. . . . . . .
3 . Law Library Fund. . . . . . . . . . . . . .
4 . Tourist t vel p t Trust Freed. , . . . » . . 4 . . . . . . . . . . . .
Debt Service FundGroup:
1. 1965 Building Certificates And Improvement
Bonds, 19 1. . . . . . . . . . . . .
Capital Projects FundGroup:
1. Capital Projects Fund
55-57
2. Capital Projects Fund Animal Shelters. . . . . . . . . . . . . . .5 59
Special Assessment Fund Group:
1. Municipal Service Taxing District No. 701 . . . » . sA . . . .
0- 2
2. Municipal Service Taxing District No. 702. . . . » . . . . . . .
365
3. Municipal Service Taxing District No. 703. . . . . . , . . . . .
4$ Municipal Service Taxing District No. 704. . . . . . m
. . . s .69--71
5. Municipal Service Taxing District No. 705. . e . s . . . aA . . . 72-74
6 . Municipal Service Taxing District No. 7 . .. . w . .
. . « . ® 777
7. Municipal Service Taxing District No. 707. . . . . . . . . .
7679
8. Municipal Service Taxing District No. 70 . . . . . . . . . . . . . 0-02
9. Municipal Service Taxing District No. 709. . . . . . . b . m . . .83- 5
10. municipal Service Taxing District No. 7.10. . ® ® . . . . . . . . . 6
-88
11% Municipal Service Taxing District No. 711. . . . . m . . . . . . .69 91
12. Translator Fund. . . . . . . . . . . . . . . .
13. Crow Key Waterway Estate Special Road District. . . . . . .95
-96
14. Gulf .Drive Special Road District.
15. Mariners Hospital Special Taxing District. . ® . . . . . . . . .
9910
16. Special Taxing .District/Planning, Building, & Zoning—101 1.0
ProprietaryFund Group:
1. Enterprise Funds:
(a) Municipal Service District Fund® . 9 b m M . . . m . O 0 . . . . m +I�� pqp Try, +pp +yy �gp
d�59 wd .Me.dn+.�
( ) Card Sound Bridge Fund m . R . . . . . . .
. . am ® . m . . . . . ® . . .11211
2- Internal service Funds:
( ) Workmen' s Compen t on Self Insurance Fund. . . . . . b y 7g g 8
( ) Group Insurance Self-Insurancetined. ® . . . . a ® . . ® . .
ll. 12
General Fixed Assets And General. Long-Teem .debt:
1. General Fixed Assets. s .
2. Long-Tema Debt. . . . . . . . . . . . . . .
F
III
OOUN r),
oe cou%
Oannp
BRANCH OFFICE CLERK OF THE CIRCUIT COURT FICE
3117 OVE RSE AS HIGH WAY IC NROE COUNTY PO 79
� BO BRANCH OFX 3
MARATHON,FLORIDA 33050 500 HI. HEAD STREET
TEL.(305)743-9036 KEY WEST,FLORIDA 33040 PLANTATION KEY, FLORIDA 33070
L.(305)294-4641 L.(305)852-9253
April 30, 1987
The Honorable Jerry Hernandez, Mayor
Monroe County Board Of County Commissioners
310 Fleming Street
Key West, Florida 33040
Dear Mayor Hernandez:
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 , 1986.
1 believe the data as presented is accurate in all
material aspects; that it is presented in a manner designed to
fairly set forth the financial Position and results of opera
-
tiOns of the County as measured by the financial activity of
its various funds; and that all disclosures necessary to enable
the reader to gain the maximum understanding of the County' s
financial activity have been included.
If any Board member has any questions about the Annual
Report, please do not hesitate to contact me or Mr. James
Matthews Of my office.
Sincerely,
K
Dan age
�
Clerk Of Circuit Court
DLK:sab
1
NOTES TO
FINANCIAL STATEMENTS
14ONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 1986
NOTE 1: S um
�t�maKl —()f Li2LiL� A222RnLL2 Policies
The accounting policies as clarified below are designed
to enhance the usefulness of the Financial Statements to the
reader.
A. 2t22_r_t_i_n_9 Et.L�t
Monroe County is a non-charter County established under
the Constitution and Laws of the State of Florida. It is a poli-
tical subdivision of the State of Florida and is governed by an
elected Board of County Commissioners which is governed by State
Statutes and regulations. Pursuant to Section 125.17, Florida
Statutes, the Clerk of the Circuit Court for the County shall be
Clerk and Accountant of the Board Of County Commissioners.
The Board maintains its accounts in accordance with the
uniform classification of accounts as prescribed by the
Department of Banking and Finance pursuant to Section 218.33,
Florida Statutes.
B. Fund Accounti
In order to ensure observance of limitations and
restrictions placed on the use of the resources available to the
Board, the financial records and accounts of the Board are main-
tained in accordance with the principles of "fund accounting" .
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 hi rA 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 Fund Zy2es
This Fund type includes all Funds of the County that are
not Enterprise Funds, Internal Services Funds, Fiduciary Funds,
and the Self-Balancing Group Fund types. The following Band
groups are classified as Governmental Funds:
General .Puna$ These funds are used to account
for resources that are available for the general
financial requirements of the Board of County
Commissioners whi h are not properly accounted
for in another .Puna.
fp2cial Revenue Fund: These funds ,r used to
account for resources of specific sources (other
than special assessments) or to finance specifi d activities as required by law.
Debt Service Fund: These funds are used to
account for the payment of interest and princi-
pal on general long-term debt. Transactions
3
applicable to .long-tame debt of the Enterprise
Funds are reported under that fund heading.
l Lssessment Lund: These funds are used
to account for special assessments levied to
finance public improvements services deemed
to benefit the properties ag in t which the
assessments are levied.
EAP,Ital 212jI21s Fund: These fends are used t
account .for the acquisition or construction of
major capital facilities (other than those
financed y the Proprietary Fund, the Special
Assessment Fund and Airport Construction which is
financed in the General Fund) .
D. ZE22LLL2_11 Lund lypes
nt L2Ljr und: These funds are used to account
for the financing of services -to the general
public where all or most of the costs involved
are paid ,in the form of charges by criers of such
services. Enterprise operations of the Board
include the operations of the Card Sound Bridge
and the Municipal Service Tax District (Waste) .
Internal Service Fund: These funds are used to
acccant for services and commodities furnished
by a designated activity of s governmental nit
to other departments of the same governmental
4
unit. The Internal Service operations of the
Board includes the operations of the Workmen' s
Compensation Sel .I n ura nc Fund and the Group
Insurance Self-Insurance Fund.
E. SelfZEAIREE�� 9_EO_up .2f Accounts
General Fixed Assets: These self-balancing
groups of accountsare used to provide a record
Of fixed assets owned by the Board of County
COmmissioners which are not accounted for in an
enterpriseor internal service.
General L2RS.ZTerm debt: These self-balancing
groups of accounts are used to account for the
principal amount of all long-term indebtedness
other than those which are obligations of
enterprise, internal service, or special
assessment zn s.
Ordinary income derived from investments a.rnc
all gains and losses erasing from the sale of
other disposition of investments arnd other
non-cash assets are accounted for in the found
which owned each assets.
F. Ljqget 222RjL2R2njsAxnd Basis Of Accou ntinc�
Pursuant to Florida Statutes, the County is required to
5
establish budgetary systems and approve annualbudgets. The
County',County's budgeting process, which complies with State Statutes,
is based on estimates of cash .receipts, cash disbursements are
encumbrances which are approved by the Board. Beginning funds,
available for 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 financial,
statements. Unencumbered appropriations lapse at year-end.
The Governmental Fund and Fiduciary .Fund Types use the
modified accrual basis of accounting. Under the modified accrual
basis, revenues are .recorded as received in cash except for reve-
nues susceptible to accrual and revenues of a material amount
that have not been received at the normal time of .receipt.
Expenditures are recorded when obligations are incurred or when
benefits are received, except for interest can general obligation
bands which is recorded in the accounting period in which payment
becomes clue
The .Proprietary Fund ".hypes use the accrual basis of
accounting whereby revenues are .recorded when earned and expen-
ditures are recorded when obligations are incurred or when
benefits are received.
6
G. Annual .Leave
The County accrues vacation pay benefits annually on
September 3thm Gnats of such benefits are reported as payable
in the General. Long-Term Debt Fund for all Funds except for the
Enterprise Funds which are reported as expendituresin each
.respective Enterprise Fund. As of September 30, 1986, the total
accrued annual leave was 43 ,54 , which represents an increase
f $133,892 from last year' s balance.
H. Invtm .nts
n July 9, 1985, the Board Of County Commissioners
adopted Resolution No. 196-1985 which contains the Board' s policy
of investing excess Bands beyond its current cash needs to return
the highest yield consistent with proper safeguards. The
County' s investments include participation in the Florida State
Bayard 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.
IRestricted Arista And L a r
ves
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 Gov rnm ntal not
es
Certain grants under various Federal and State programs
7
are .included in the General Fund. Grant monies received are dis-
bursed d for goods and services as prescribed under the respective
grant program or transferred to other County funds or government
entities for ultimate distribution under the terms of the grants.
n addition, the County .receives certain monies ender
revenue sharing and rather Federal nd State programs. These
programs, as well as those grant programs discussed above, are
dependent on financial assistance by the Federal and State
Government
K. Pension Plan And Casts
The County participates in the Florida Retirement System
(the "System") which Gravers substantially all of the ounty'
full-time empla y r ntly, the System does not require
contributionsfrom covered employees. Pension crests for County
employees for the year ended September 30, 1986, as required and
refined by the System, approximated $1,888,000.
Contributions of all participating agencies throughout
the State of Florida are pooled to fund accrued benefits under
the System. System officials have reported that the System has
n actuarially computed unfunded pest service liability of
approximately $7.4 Billion as of july 1, 1985, the latest
valuation date of the plan. (A plan valuation is performed every
two years. ) This amount represents an obligation of the System
and not of the participating nc ies. The most recent actuarial
study indicates that if certain actuarial assumptions are
8
realized rnd certain increases to the contribution rates are
made, this unfunded past service liability will be liquidated
within thirty years.
All property of the County is recorded In the General
Fixed Assets Group of Accounts, with the exception of property of
the Enterprise Fundswhich is recorded in those Enterprise
accounts. Improvements, other th n buildings, including roads,
bridges, curbs, gutters, streets and sidewalks are not reported
in the General Fixed Assets Group of Accounts sinks these assets
are normally immovable and of galas 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 axnd betterments are expenses as incurred. Major
renewals arnd betterments are treated as property acquisitions.
Depreciation and depletion expense is provided on pro-
perty and sanitary landfill sites in the Municipal Service
District (Waste) , Enterprise Fund. The fixed assets of the
Card Sound Bridge are .recorded in its Enterprise ° end. The
County mass the straight-line method of depreciation over the
estimated useful lives f the assets. Depreciation is not pro-
vided on the General Fixed Assets Group of Accounts. Ranges of
depreciable lives are as falls
Q
Sanitary Landfill Sites 1-10
Buildings and Other Improvements 10-20
Bridges and Improvements Other
Than Buildings 50
Machinery rid Equipment 3 0
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 Can Bonds Payable
Discounts on revenue bonds payable are amortized using
the straight-line method ver 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
y fund type and account group. These total columns do not pre-
sent consolidated .financial information.
0. Self-Insurance ELggram
The County is self-insured for Workmen' s Compensation
claims up to $200,000 for esoh claim, and maintains coverage
for claims in excess of those amounts to a. Limit of $5,000,000
per claim with independent insurance carriers. The liability for
Workmen' s Compensation claims, which is considered adequate y
management, represents the estimate for all claims. As of
September 30, 1986, there existed an Outstanding Reservation of
retained earnings of $334,305 for payment of claims.
in
The County is also self-insured for group insurance
(medical and life insurance) . medical claims are incur to
$25,000 for each claim. For claims in excess of this amount,
up t $1,00 ,000 per claim, coverage is Provided by are inde-
pendent insurance carrier. The medical monthly .gate paid by the
County into this fund is $1 0 per employee. Dependent
coverage is paid entirely by the employee at a monthly rate of
$ 5.00® The life insurance claim limit for an employee i
$10, 00, with a doable indemnity clause.
P. CountZ Health Unit Tax 1 v
The Board levied a tax under the Provisions of Section
1 4.02, Florida Statutes, for financing the County Local Health
Unit. The Monroe County Tax Collector remitted the monies
collected- from this tic levy, tot ,ling $204,117, directly t
.the State during the 1955 6 fiscal year. This tax levy is not
recorded on the Board' s record.
Q. Lna-Term Refit
The following is a listing of the county' Long-Term
Debt payable from bond issues and tic anticipation warrants:
1. Payable from Card Sound Bridge Fund:
Date Of Obligation September 1, 1967
Original Amount $2,600,00 .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 $225,000.00
Less: Unamortized Discount _ lj943-18
Total $223,056.82
2. On December 6, 1985p the Board adopted a Resolution pro-
viding for the advance refunding of the outstanding MSD
Improvement Bonds, Series 1980, in the aggregate amount of
$7,810,000 by the issuance of Monroe County Municipal Service
District Refunding Improvement Bonds, Series 1985. Ali of the
proceeds of the Series 1985 issue are to be used for the purpose
of financing the cost of the advance refunding of the Series 1980
issue. The Series 1985 bonds are payable solely from special
assessments levied annually against benefited property and
certain other funds of the Municipal Service District.
The proceeds of the Series 1985 issue were used to
purchase United States Treasury Securities which were deposited
in an irrevocable Trust Fund. The principal and interest of
securities on deposit in the Trust Fund will be sufficient and
mature at such times as necessary, to pay the maturing principal
and interest of the refunded 1980 Series bonds. The refunded
bonds are considered extinguished debt and a gain or loss on the
advance refunding was recognized in accordance with generally
19
accepted accounting Principles, the computation of which i
s as
follow
Refunded Debt D Improvement Bonds,
series 1907,610,000.00
Less Unamortized Discount and Issue
Costs
167754 11
Net Carrying Value of Refunded Debt
7r62,245 89
Investment In Refunding:
Net Amount of Refunding Bonds Issued 9,211,773.50
Less Unamortized FinancingCost
Innt rest o n R f Refunded ed Harz t 446,663-38
Refunding Date 232,604 2
Net Reacquisition Prig
_01:532x50 70
Loss On Advance Refunding irng of
Long-Term Duet (890,259.81)
2.1 Payable from Municipal Service District (Waste) Fund for
Refunding Teams:
Date of Obligation
December 1, 1905
Original Amount
$9811,773a50
Interest Rate,
Repayment Farms Interest a bl
on April 1 and October
1. Principal pymts
each October 1.
Details As To Assets Pledged Secured by the
proceeds
Of MSD which are obliga-
tions solely of this fund.
Bonds turin"ne on or after
October 1, 1993 may be
ndam rac�.r to maturity.
Ant � � k�l At
September 30, 1986 $11,370,000.00
Less: U n mort zed Discount and
Issue Cost
U m rti C it l A 4 6,663a3
Appreciation � 25. 9�592m3
Total $ , 3,7 4.26
3. Payable from the 1901 Improvement nd Debt Services Fund
(Refunding Issue 1933)
Date Of Obligation June 1, 1983
Original Amount ,155,000.0
Interest .Rate, 7.40 to 9.25
Maturity Date July 1, 2011
Repayment Tares Interest payable o
January 1 and July 1.
Principal payments each
July 1.
Details As To Assets Pi dg d Secured by Race Track and
Jai Alai Fronton Revenues
received by the County
under Florida Statute.
Bonds maturing during 1994
and thereafter may be
redeemed prior to maturity
on or after July 1, 1993.
Amount Payable At
September 30, 1985 $2,000,00 $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, . 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
14
roads of the Cross Key
Waterway Estate Special
Road District.
Amount Payable At
September 30, 1985 $140,000.00
5 . Road and Bridge Bonds administered by the State of Florida on
behalf of Monroe County:
Bonds payable of $5,,340,000 represents bonds dated
December 1, 1965, that were sold through the State Department
of Commerce, Division of Economics Development, formerly the
Florida Development Commissii '
on, on behalf of the Monroe
County Board of County Commissioners. At its meeting on
September 16 , 1965, the Board adopted Resolution No. 23-1965,
which requested the Florida Development COMMmission to issue
and sell revenue bonds in the amount of $7,900,000 with
the proceeds to be transferred to the State Department of
Transportation, formerly the State Road Department. The
proceeds of the bonds were to be expended by the State Road
Department for the cost of constructing certain roads and
bridges in Monroe County (known as the "Monroe County Road
and Bridge Project") . The revenue bonds issued are secured
by a pledge of the 80% Surplus of the Second Gasoline Tax
accruing for use in Monroe County under the provisions of
Section 16 , Article IX and Subsection 9 (c) of Article XII
of the Revised State Constitution of 1968. The respon-
sibility for the principal and interest payments and reserve
15
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.
R. �!�ltal Pro 1!jct 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, 1986:
Capital Project and
Project Status - All Years
As Of September 30, 1986
Allocation Balance
Of Funds As Of
Funds Received
Sources Of Funds
Federal Funds:
U.S. Marshal's Office 1,250,000.00 1,250,000.00 0 -State Funds:
Criminal Justice 25,688 .55 25,688-55 0 -
Higgs Beach 84,333-96 84,333. 96 0 -Transfers From Other
Funds:
General Revenue 1,466,238- 54 1,466,238- 54 - 0 -
Federal Revenue Sharing 65,000.00 65,000.00
Donations: - 0 -
Higgs Beach-Pier
Restoration 4,000 . 00 4 ,000.00 - 0 -
Key West Animal Shelter 30,000 .00 30,000.0o - 0 -Other Sources:
Excess Fees-Tax Collector - 0 - 434,097-16 434,097. 16
1 Cent' Sales Tax 2,856,276-28 2,957,884- 79 101,608.51
Interest Income 329,283- 61 329,283- 61 - 0 -Sale of Building Plans - 0 - 475.00 475.00
Bond Proceeds 1,421,553. 00 1,421,553 .00 - 0 -
Tax Anticipation Note
TOTAL SOURCES — 4001000 -00 4_00�1000_00 - 0 -
bF FUNDS 7,932r373494 8,468,554-61 536,180- 67
16
Allocation Balance
of Funds As Of
Funds Received 2L2.0/06 �
UseL Of Funds
Criminal Justice Projects:
Key West Jail 2,438,495-34 2,438,495-34 - -
Criminal Justice Bldg. 0
--Key West 1,732,000.00 975,697. 58 756,302.42
Marathon Courthouse 120,000.00 56,127-60 63 Plantation Courthouse 52,586.00 50,832-36 ,872-40
,753-64
Cri 1 minal Justice Reserves 111,351.20 - 0 - 111,351-20
Tax Anticipation Loan
Payment 426_L830.96 __L26,830.96
Total Criminal
Justice Projects 4,301 2�63_50 3L947,983-84 933 279- 66
Other Open Projects:
Plantation Gov' t Center
-Office Expansion 507,072.94 188,760-38 318,312-56
Key West Area:
Emergency Generator 115,300.00 7,063.47 108,236. 53
Animal Shelter 60,000 .00 36,977.51 23,022-49
Southard/Whitehead Prop. 2,250.00 2,250.00 -Higgs Beach Pier 4,000. 00o .- 0 - 4,000.0o
Higgs Beach Improvements 142,577.64 109,368- 64 33,209.00
They Largo Library 48,581-34 - 0 - 48, 34
Big Pine Key Civic Center 68,931-69 - 0 68,93581-
1-69
Reserve For Ofc/S for age _643j-LO6-84 0
Total Other 43_cl06.84
Open Projects !,_5!L1,820_45 144�,420_00 IL247j400_45
Closed & Completed Projects:
1981 Bond Program
Marathon Library 834,282.59 834,282-59 -Isl amorada Library 26,000.00 26,000.00 0 -
111,281-13
Harry Harris Park 111,281-13 - 0 -
- 0 -
Key W dm
est Ain. Bldg. 400,000.00 400,000.00
Bond Issue Expense 87,726. 27 07, - 0 -
_
Total Closed And 726.27 0
Completed Projects 1, 459�,2_89- 99 1,459,289-99
Total Use Of Funds 7,932,373-94 5,751,693-83 2,180,680.11
17
rm,
M,
MONROE COUNTY,
COMBINED SHEET
ALL FUND TYPES AND ACCOUNT GROUPS
SEPTEMBER 30- 1986
GOVERNMENT U
vial Debt Special
General Revenue Service Assessments
ASSETS
8,644,256.02 6,631,376. 10 4,675,317.72
CASH POOL I938,067.93
CASH 'WITH FISCAL AGENT280,000.00 377,000® 0 300,000.00
INVESTMENTS
RECEIVABLES: 635.00 1, 119.55 _ 285. 17
DELINQUENT TAXES ( 31.75) (55.98) ( 13.77)
ALLOWANCE FOR UNCOLLECTIBLE TAXES
DELINQUENT WAS"T COLLECTION FEES
ALLOWANCE FOR UNCOLLECTIBLE �
WASTE COLLECTION ,966-33 2,465-03 2,372.00
ACCOUNTS 904,271.29 7, 1 7 4 7
DUE FROM OTHER FUNDS 765,852. 15 1,6 5,97 .67 32.94 46,242.31
DUE FROM OTHER GOVERNMENTAL UNITS
RESTRICTEDm 51,844.88
CASH
INVESTMENTS AT COST OR 644, 194. 61
AMORTIZEDCOST --®
ACCRUED C IV L
DUE 0 CURRENT ASSETS
PROPERTY, OF ACCUMULATED
DEPRECIATION
AMOUNT V L LSE FOR DEBT SERVICE
AMOUNT TO BE pRoVIDED FOR
RETIREMENT OF GENERAL
LONG—TERM DEBT
10,638,949.04 ,705,042.0 1,634, 140-36 5,024,203. 43
ASSETSTOTAL
18
t
COMBINED BALANCE SHEET
ALL FUND 'HYPES AND ACCOUNT GROUPS
SEPTEMBER 30, 1966
PROPRIETARY .FUND "APES ACCOUNT GROUPS TOTAL
------------- ---------------------------- -------- -------------------- -----------------
General Memorandum
Capital Internal General Long-Term Only
Projects Enterprise Service Fixed Assets Debt 1986
2,3 9, 74.40 4, 132.912.04 589,358.63 - _ 27,073,094.91
1,459,909.56 -- -- -- 2,397,977.49
-- �- -- -- - 957,000.00
-- 312.91 -- -- -- 2,352.63
-- ( 15.65) -- ( 117. 15)
- 1,262, 148.36 - - -- 1,262, 146.36
�.- (752,988.50) -- - - (752,96 p50)
13.50 34,499.99 155,025.00 -- - 238,341.85
285,931. 14 3,605.00 -- -- 1,220,965. 15
434,097. 16 7,861.52 2,920,065.75
790,016.93 -- - - 641,P61.61
-- 1,968,948.83 - -- 2,613,143.44
-- 9,323.68 9,323.6
- 22,73 .06 - -- - 22,738.06
-_ 8,263,735.26 - 31,059,020.28 -- 39,322,755.54
-- '- -- -- 696,072.43 696,072.43
- - ~- 1,772,377.55 1,7 2,377.55
3, 119,916.20 17,203,007.99 744,383. 63 31,059,020.28 2,468,449.9 80,597, 113.00
19
MONROE COUNTY, FLORIDA
COMBINED BALANCE SHEET
L FUND PEA AND ACCOUNT CROUP
PPRR 30, 1966
GOVERNMENT FUND TYPE
----------------------------------------------------
Special Debt Special
General Revenue Service Assessments
--------------
LIABILITIESD FUND EQUITY
---------------------------
LIABILITIES: 316,207.33
ACCOUNTSPAYABLE 499, 45�90 1 , 133.00
218, 63. 1 21, 100.79
CONTRACTS PAYABLE 61,751.92
ACCRUED LIABILITIES21,695g9 34,456®41
ESCROW
61,345. 6 6,622. 7 1,535.70
DEPOSITS HELD I
PAYABLE FROM RICTED ASSETS:
CONTRACTS PAYABLE
ACCRUED INTEREST
REVENUE PONDS, NET OF DISCOUNT
DUE TO RESTRICTED ASSETS 2,716� O 11, 00m00 -
DUE TO OTHER GOVERNMENTS �� 348,932.24
DU TO OTHER FUND 347,077. 16 100,710.01 ®� 9,441.30
DEFERRED VENUE 21,056.89
,
000-00
MATURED BONDS PAYABLE 207,267.93
MATURED INTEREST PAYABLE 1500-00
MATURED PREMIUM PAYABLE
160,O00-00
TAX ANTICIPATIONNOTES
LONG-TERM DEBT
OTHER. LIABILITIES _���27,787.54� �_4,907.76 _ -- m-- a ---------
TOTALLIABILITIES 1,261 625.6 � ��546, 119.P3� � 938,067.93 926,969.28
LIABILITIES D FUND EQUITY
---------------------------
FUND EQUITY:
CONTRIBUTED CAPITAL
INVESTMENT IN GENERAL FIXED ASSETS
RETAINED IC ®
RESERVED FOR OPERATIONS
RESERVED FOR REVENUE POND
RETIREMENT
RESERVED FOR PAYMENT OF CLAIMS
UNRESERVED
FUND CBS: 136,485. 6
RESERVED FOR ENCUMBRANCES 11,596.71 327.60
9, ,717.65 6, 156, 4.66 696,072.43 3,960,748.47
UNRESERVED
RESERVED FOR LIBRARY, CHILDREN' ROO 12,006 62� „ -- ------- -- ---------- .
TOTAL FUND EQUITY 9,377,323.38 8, 158,922.26 n 6 6,072.43� 4,097,234. 15
TOTAL LIABILITIES AND FUND EQUITY 10,638,949.04� ,70 ,042.09� 1,634, 140.36 ,02 ,20 .43�
2
COMBINED BALANCE SHEET
ALL FUND TYPESACCOUNT GROUPS
SEPTEMBER 30, 1986
PROPRIETARY FUND TYPES ACCOUNT GROUPS TOTAL
------------- ---------------------------- vrammn—wm----wrmmw-------- ---wwes------ wwnrmrrmww---murmwwm---
0er1 Memorandum
Capital Interval General Long-Term Only
Projects Enterprise Service Pixel Assets Debt 1986
2. 198.5 262,590.77 10,262.96 -- -- 1,258,343.50
39 ,649.01 - -- - -- 639,332.98
-- 122.916.33 2,264.83 -- - 443,087.48
325.00 - - -- -- 72,028.43
- 65,876.88 -- -- -- 65,876.88
-- 318,356.08 - -- -- 318,35 .08
-- , 106,801.08 9, 106,801.08
-- 22,738.06 22,738.06
__ -- - _- -- 94,216.90
882.87 414,315.83 10,02 .52 -- -- 1,221,92. 5
- -- 643.36 _- -- 31, 141.55
-- 505,000.00 -- -- - 1,220, 00.00
-- 936.272.06 -- -- -- 1, 143,539.99
-- 18,637.50 -- - -- 34,437.50
168,000.00
-- -_ - -- 2,468,449.98 2, 68, 49.98
_w- -- 1,620.36 - -- 34,315.66
403,05 .42 11,773,504. 59 24,816.03 0.00 2,468,4 9.98 18,342,608.72
-- 2,808,409.90 2,808,409.90
-- -- -- 31,059,020.28 -- 31,059,020.28
-- 20,211.00 -- -- -- 20,211.00
-- 2,751,616.86 -- -- -- 2,751,616.86
-- -- 776,800.00 -- --- 76,800.00
-- ( 150,734.36) - -- -- ( 150,734.36)
600.00 699. 8 14 ,709.47
2,716,260.78 -- (57,931.88) - - 24,82 ,462.31
-- -- -- _- -- 12,008.82
2,71 ,860.78 5,429,503.40 719,567.60 31,05 ,020.28 0.00 62, 54,504.28-
3, 119,916.20 17,203,007.99 744,383.63 31� 9,020.28 2,468,449.98- 80, 97, 113.00-
21
NONROE COUNTY, FLORIDA
COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUNDBALANCE
L6 GOVERNMENTAL FUND 'TYPES
SEP'TEMBER 30, 1966
------------------------------------------
Special Tit
General Revenge Service
REVENUES
-- --ES— 5,610,276.84 13,381,922. 14 629. 17
LICENSES & PERMITS 151,236.68 -- --
INTERGOVERNMENTAL VENUES 7,7 9, 09 a 6 1,960,015.01 223,678.00
CHARGES FOR SERVICES 1,397,459.09 1, 141,995.48 —
PINES & FORFEITURES 26,886.95 1, 102,391.55 --
INTEREST INCOME 753,895.72 410,038.25 79,040.02
MISCELLANEOUS REVENUES 379,954.20 16,215.87 5,788.82
-------------- ---------- --- ------ ------
TOTAL REVENUES 16,04 , 119.33 18,012,578.30 309, 136.01
-----
EXPENDITURES
--G —A--ENE GOVERNMENT 8, 121,865.45 270,07. 17
PUBLIC SAFETY , 33® 3 10,814,915.81 PHYSICAL ENVIRONMENT 413,756.55 -~—TRANSPORTATION 1,557,693.44 2,305,076. 17 ~—
ECONOMIC ENVIRONMENT 169, 125.05 2, 10 ,901.4 --
HUMAN SERVICES 2,667,844.01 -- --
CULTURE U RECREATION 1,354,642.47 —
DEBT SERVICE COST �_ -- 211, 15C.30
-------------- ------- ------ -------------
TOTAL EXPENDITURES 14,920, 0. 0 15,498,950.61 211. 158.30
------------- -------------- ---- --------
EXCESS OF REVENUES OVER/
( UNDER) EXPENDITURES 1, 128,258.73 2,513,627.69 97,977.71
-------------- -----,--------- -----_-------
O HER, FINANCING SOURCES (USES)
-----------------------------
SPE FROM OTHER FUNDS 1,947,9 4a09 —�
TRANSFERS TO OTHER FUNDS ( 1,669,010- 14) -- (745,P00.00)
-- ----------- -------------- ----- -------
TOTAL OTHER FINANCING
SOURCES/(USES) 25 ,913.95 0.00 (745,800.00)
EXCESS OF REVENUES AND OTHER
SOURCES OVER/(UNDER)
EXPENDITURES & OTHER USES 1,3 7, 172 s 6 ,51 ,627. 9 (647,822.29)
FUND BALANCE, OC OPER 1, 1935 7,990, 150.70 5,645,294.57 1,343,894.72
----------------------------- ----- -------- -------------- -------------
FUND BALANCE, SEP ENPER 30, 1986 9,377,323.38 8, 158,922.26 696,072.
43
-----------------------------
22
MONROE COUNTY, FLORIDA
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
ALL GOVERNMENTAL FUND TYPES
SEPTEMBER 30, 1986
--------------
Memorandum Memorandum
Special Capital Total only Total only
Assessments Projects 1956 195
4,099,634.06 494, 161.07 3,5 6,623.25 20, 151,2S9.26
2,284,811.03 -- 2,436,047.71 1,660,045.69
5,595. 10 — 9,918,697.96 10, 159, 182.71
,049.20 434,097. 16 3,018,600.93 1,569,089®4
212. 10 — 1, 129,490.60 1, 135, 27.36
315,385.78 174,S57.51 1,733,217.28 1,524,870. 10
17,474.35 34,475.00 453,908.24 363,785.35
6,768, 161. 2 1, 137,590.74 2,27 ,586 a 00 6, 63,569.90
571,324.74 60,058.35 9,323,306.21 S,307,751.73
1,982,677.28 1,278, 164.52 14,711,691.24 12,217,456.02
— - 413,756.55 467,548.95
988.64 _ww 3,866,758.25 4,070, 187.02
-- -- 2,2 5,02 .51 211,424.22
518,316.88 36,977.51 3,223, 138.40 2,460, 180.51
1,086,467.60 1,484.50 2,442,594.57 2,883,067.36
14,408.66 -- 225,56 .96 945,886.07
4,474, 153.60 1,376,685.38 36,4S 1, 36 m 1,5 3,,501.66
2,293,977.82 (239,09 .64) 5,794,747.31 .5,000,08 .02
- 973,73 . 14 2,921,659.23 912,940. 5
( 199, 153.27) °-- (2,633,96 .41) (642,901.21)
( 1 9, 153.27) 973,735. 14 257,695.62 270,039.2
2,094,824. 5 734,640.50 6,082,443. 13 5,270, 127.26
2,002,409.60 1,9 2,2 0.2 18,963,969.87 13,693,842.61
4,07,234 w 15 2,716,860.78 25,046,41 .00 18,963,969.87
23
ONEOE COUNTY, FLORIDA
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL GENERAL AND SPECIAL VENUE FUND TYPES
SEP E BER 30, 1986
GENERAL FUND P
--------------------------------------------
Finl Variance
Budget Actual Favorable
REVEN ES
®® ®®®® 5,707,782.00 5,610,276.84 (97,505. 16)
TAXES
LICENSES & PERMITS 143,300.00 151,236.66 7,936.66
INTERGOVERNMENTAL VENU 7,932,066.46 7,729,409.85 (202,656.61)
CHARGES FOR SERVICES 1,065, 16 a 00 1,397,459.09 311,643.09
FINES & FORFEITURES 22,000.00 26,886.95 4,886.95
INTEREST INCOME 403,025.00 753,395.72 350,870.72
MISCELLANEOUS VENUES -- 336,377.67 �w"�379,954.20 43,576.53
TOT VENUES 15,630,367. 13 16,049, 119.33 41 ,7 2.20------------
EXPENDITURES
GENERAL-GOVERNMENT ,335,41. . 5 8, 121,865.45 713,54 .40
PUBLIC SAFETY 743,952.01 635,933.63 108,018.38
PHYSICAL ENVIRONMENT 477,747.81 413,756.55 63,991.26
TRANSPORTATION 1,6 6, 11 . 1,557,693.44 98,426.49
ECONOMIC ENVIRONMENT 514,227.23 169, 125.05 345, 102. 18
HUMAN SERVICES 3,4 1,5E0. 2,667,844.01 313,736.91
CULTURE 11 RECREATION 1,546,799.21 1,354,642.47 192, 156.74
DEBT SERVICE COSH ---- ----- --- ---- ---- ---- ---- ---
TOTAL EXPENDITURES 17,255,840.96 14 920, 60.60 2,334 980.36
- -
EXCESS OF REVENUES OVER/
(UNDER) EXPENDITURES t 1,625,473 ) 1, 128,258.73 2,753,732.56
------------
OTHERFINANCING SOURCES (USES)
___E � M
RESERVE FOR CONTINGENCIES (276,351.06) 0.00 276,351.06
TRANSFERS FROM OTHER FUNDS ,007,70 . 7 1,947,924.09 (59,784. 18)
TRANSFERS TO OTHER FUNDS ( 1,639,O 10. 14) t 1,659,010 14 3 0.00
-,�_�
TOTAL OTHER FINANCING
SO EOESI( JSES) _�_ 4 ,347�07� � 58,913.95 216,56 .88
- -
EXCESS OF REVENUES AND OTHER
SOURCES OVER/(UNDER)
EXPENDITURES & OTHER USES ( 1,583, 126.76) ,367, 17 . 2,970,299.44
FUNDBALANCE, OO ODES 1 1985 7 90 150.70� �7,990, 150.70� 0.00
-------------
FUND BALANCE, SEP ENEEN 30, 1986 ,407,0 3.94 9,377,323.38 2,970,299.44
------------------------------
24
MONROE COUNTY, FLORIDA
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN P00 BALANCES
BUDGETCC GENERAL AND SPECIALREVENUEP00 TYPES
SEPTEMBER 30, 1986
SPECIAL REVENUESPOND TYPES TOTALS (MEMORANDUM-ONLY)
----
Final Variance Fin l Variance
Budget tia l Favorable Budget Actual Favorable
12,9 2,429, 13 13,351,922. 14 399,493.01 18,690,211. 13 18,992, 198.98 301,987.85
�. 14 ,300.00 151,236.68 7,936.68
1,985,233.03 1,960,015.01 (25,21 .02) 9,917,299.49 9,689,424.56 ( 227,874.63)
69,000.00 , 141,9 5.4 ,072,995.4 1, 154,816.00 2,539,454.57 1,384,638.57
901,476.00 1, 102,391.55 200,915.55 923,476.00 1, 129,276.50 205,602.50
234,039.00 410,638.25 175,999.25 637,064.00 1, 1 3,9 3.97 526, 9.97
2,850.00 16,215.87 13,365.87 339, 7.67 39 , 170.07 56,942.40
16, 175,027. 16 18,012,578.30 ,337,551. 14 31, 05,394.2 4,061, 97.6 2,256,303.34
275,947. 5 270,057. 17 5,890.38 9, 111,361.40 6,391,922.62 719,43 .76
10,827,998.61 10,814,915.81 13,082.80 11,571,950.62 11,450,849.44 121, 101. 1
477,747e91 413,756.55 63,991.26
4,3 7, 157.99 2,30 ,076. 17 2,079, 111.82 6,043,307.92 3,865,769.61 2, 177,53 .31
2,776, .132.03 2, 105,901.46 670,230.57 3,290,359.26 2,275,026.51 1.015,332.75
3,481,580.92 2,667,844.01 813,736.91
1,546,799.21 1,354,642.47 192, 156.74
15,267,266. 1 15,498,950.61 2,768,315.57 35, 23, 107. 14 30,419,311.21 5, 103,295.93
( 2,092,239.02) ,5.13,627.6 , 05,666.71 (3,717,712.85) ,61,6 .4 7,359,599.27
( 16 , 14.96) 0.00 166,914.96 C 44 ,266.0 ) 0.00 443,266.02
24,937.00 0.00 (24,937.00) 2,032,645.27 1,947,924.09 ( 84,721. 18)
( 1,689,010. 14) ( 1,639,010. 14) 0.00
< 141,977. 96) 0.00 141,977.96 (99,630.89) 258,913.95 358,544.84
(2,234,216.98) 2, 13,6 7.6 4,747, 44.67 (3,817,343.74) 3,900,800.37 7,71 , 144. 11
5,645,294. 57 5,645,294.57 0.00 13,635,44 .27 13,635,445.27 0.00
3,411,077. 598, 158,922.26 4,747,644.67, 9,818, 101.53 17,536,,245.64 7,718, 144. 11
25
ONROR COUNTY, FLORIDA
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUNDEQUITY
L PROPRIETARY FUND TYPES
SRPSRR 30, 196
TOTAL
Enterprise Internal Memorandum
Funds Sear. Funds Only 1986
Op ting Revenues
------------------
oll 766,328.35 766,32 .35
Charges For Services 4,075. 18 2,003,656.40 2,007,733.56
General Taxes 361,941.28 361, 41.26
Intergovernmental Revenue 15,550.94 15,580.94
Special Assessments And Waste Fees 5,647,390.95 -- 5,647,390.95
--------------
Total Operating Revenue 6,795,216.70 2,003,658.40 9,795,675. 10
Op rating Expenses
-------------------
Personal Services 1,402,490. 16 1,402, 0. 16
Professional Services 2,279,245.36 2,279,245.36
Repairs And Maintenance 329, 178. 12 329, 179. 12
Depreciation And Depletion 858,403.95 - 858,403.9
Payment Of Claims 1,962,696.00 1,962,696.00
Operations 465,705. 5 - 465,705. 5
Total Operating Expenses 5,335,023.04 1,962,696.00 7,297,719.04
-
Operating Income O (Loss) 1,460, 193.66 40,962.40 1,501, 156.0
Non-O t ing Revenues (Expenses)
-----------------------------------
Interest Income 493,306.71 29,664. 79 523,473.50
Interest Expenses And Fiscal Charges (859,874.00) (859,874.00)
Loss Disposition Of Equipment (833.50) - (633- 50)
---
Total Non-Operating Revenues (Expenses) (366,898.79) 29,664.79 ( 337,234.00)
-
Income Or (Loss) Before Operating Transfers 1,093,294.67 70,627. 19 1, 163,922.06
Operating Transfers IN ( Out) ( 287,695.62) (287,695.82)
Income (Loss) Before Extraordinary Item 805,599.05 70,627. 19 876,226.2
Extraordinary Item - Loss On Advance Refunding (890,25 .61) (890,259.81)
Net Income (Loss) (84,660.76) 70,627 19 ( 14,033.57)
Pined Equity October I t 5,514, 164. 16 648,940.41 , 163, 104. 7
Fund Equity - September 30th 5,4 9,503® 0 719,567.60 6, 149,071.00
26
ONROE COUNTY, FLORIDA
COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION
L PROPRIETARY FUND TYPES
SEP 'EMBER 30, 1986
'dotal
Enterprise Internal Memorandum
Funds Sere. Funds Only
-
SOURCES OF WORKING CAPITAL:
-�- �. �, �. _ --------------
----------------------------
Operations:
Income (Loss) Before Extraordinary Items 805,599.05 70,627. 19 876,226.24
Items Not Requiring Working Capital:
Depreciation And Depletion 85 ,403.95 65 ,403.95
Amortization Of Discount On Bonds 169,545.97 169,545.97
Amortization Of Capital Appreciation
ON 1965 Refunding Improvement Bonds 98,634. 14 96,634. 14
Loss On Disposal Of Pied Assets 633.50 833.50
--------------
Capital Provided (Used) SF Operations,
�.�„� .� _ -------------Exclusive Of Extraordinary Item: 1,953,01 .61 70,627. 19 2,02 ,643. 0
Decrease In Restricted Assets 504, 163.53 504, 163.53
Proceeds From long-Term Note
Proceeds From 1965 Refunding
Improvement Bonds 11,370,000.00 11, 70,000.00
Less:
Un morti ed Discount On Bond (438,465.88) (438,465,88)
Unamortized Capital Appreciation ( ,65R, 26.50) - (2,65 ,226.50)
Decrease ( Increase) In Working Capital 114,73 a (70,627. 19) 44, 156.20
Extraordinary Item Lose On Advance Refunding
Of 1980 Improvement Bonds (890,259.81) (390,25 .61)
------ -
`dotal Sources Of Working Capital 10,455,011.34 0.00 10,455,011.34
USES OF WORKING CAPITAL:
------------------------
Decrease ( Increase) In Liabilities Payable
From Restricted Assets:
Accounts Payable (65,560.00) - (65,560.00)
Contracts Payable (6,210.68) -- (6,210.68)
Accrued Interest ( 317,277.96) (317,277.96)
Revenue Bonds (205,000.00) -- (205,000.00)
Matured Principal 105,000.00 - 105,000.00
Matured Interest .1,690,370. 9 1,890,370.39
Natured Premium (9,637.50) (9,637.50)
Total Decrease ( Increase) In Liabilities Payable
From Restricted Assets 1,391,684.25 0. 00 1,391,684. 25
Retirement Of Long-Term Debt And Portions
Becoming Current ,410,000.00 - ,410,000.00
Increases In Restricted Assets 123,834.05 123,834.05
Additions o Property, Plant And Equipment 52 ,493.04 529,493.04
Total Uses Of Working Capital 10,455,011.34� 0.00 10,455,011.34
27
MONROE COUNTY, FLORIDA
COMBINED STATEMENT OF CHANGES ITS FINANCIAL POSITION
L PROPRIETARY FUND TYPES
P"IPPR 30, 196
Total
Enterprise Internal Memorandum
Funds Berea Funds Only
Increase (Decrease) In Components
Of Working Capital:
---
Cash ( 12,5,216.77) 51,399.57 ( 73,817.20)
Investments 627,5300 50 (64,335.21) 763, 195.29
Accounts Receivable (66, 175.67) 6,739. 20,564.2
Accounts Payable & Other Current Liabilities 4 ,9 0. (3, 177.06) 40,77 .89
Cue To Restricted Assets (775,940.56) (775, 40,5 )
Accrued Annual Leave ( 18,931.84) ( 18,931.84)
Increase (Decrease) In Working Capital ( 114,76 .39) 70, 27. 1 (44, 156.20)
20
.........
GENERAL FUND GROUP
............
MONROE COUNTY, FLORIDA
GENERAL REVENUE FUND
BALANCE SHEET
SEPTEMBER 30, 1986
ASSETS Amount
Cash & Pooled Investments 8,547,220.79
Receivables:
Delinquent Taxes 635.00
Allowance For Uncollected Taxes (31.75)
Accounts 10,868.90
Due From Other Funds 904,271.29
Due From Other Governments 757,266.85
Total Assets 10,220,231.08
LIABILITIES D FUND BALANCE
Liabilities:
Accounts Payable 43,241.37
Deposits Held In Escrow 56,503.20
e To Other Funds 326,380. 13
e To Other Governments 82, 04.35
Accrued Salaries, Payroll Withholding & Benefits 20 ,753.48
Deferred Revenues 21,056.89
Other Liabilities 27,787.54
Total Liabilities 1,217,326.96
Fund Balance:
Reserve For Encumbrances 11,584.4
Reserve For Library, Childrens' Room 12,008.82
Unreserved 8,979,310.81
Total Fund Balance 9,002,904. 12
Total Liabilities and Fund Balance 10,220,21.08
29
MONROE COUNTY, FLORIDA
GENERAL REVENUE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THEFISCAL YEAR ENDED SEPTEMBER 30, 1956
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL ( UNFAVORABLE)
REVENUES:
310 PS:
311. 100 Current Taxes 5,707,782.00 ,549,566. ( 158,215.46)
311.200 Delinquent Taxes 0.00 60,710.30 60,710.30
Total Taxes 5,707,752.00 5,610,276.84 (97,505. 16)
320 LICENSES & PERMITS:
----------------------
321.000 Occupational Licenses 135,000.00 144,940. 18 9,940. 18
329. 100 County Foxind Licenses 31300.00 1,591.5 ( 1,708.50)
329. 101 County Pound - Shelter Fees 51000.00 4,705.00 (295.00)
Total Licenses 143,3 0n00 151,236.68 7,936.6
330 INTERGOVERNMENTAL REVENUES:
-�_ ��..� �. .� � .,� �. �,�
-------------------------------
31.210 Federal Grant/State DCA (CJIS) 20,000.00 0.00 (20,000.00)
331.230 Civil Defense 15,000.00 19,255.00 4,255.00
331.410 FAA AIP-MOI Oa 00 6,711.00 6,711.00
331.410 FAA AIP-05953,476.39 935,748w64 ( 17,727.55)
331. 411 Federal/AIP-04 Marathon Master Plea 11, 138.35 0.00 ( 11, 138.35)
331.492 Federal Monies -- Transportation 111 23,536.21 22, I29.73 ( 1,406.48)
331.492 Federal Transportation III Monies 70,912.00 52,215.62 ( 18,696.38)
331.527 JTPA Liaison FY 85/ 6 48. 180.76 27,670.67 (20,510.09)
331.527 JTPA Liaison FY 66/ 7 60,000.00 9,865.94 (50, 134.06)
331.571 Housing ut or ity HUD Great 250,000.00 0.00 (250,000.00)
331.689 Senior Community Service Project FY 85/86 133, 151.37 130,609.28 ( 2,542.09)
331.689 Senior Community Service Project FY 6 / 7 174,400.00 39, 96.08 ( 134 803.92)
331.694 CCE State Pinnies FY 85/66 266,432.60 257,502. (8,929.72)
331.694 CCE State Monies FY 86/67 346, 190.00 74,455.20 (271,704.60)
331.711 econ/OLS-65--I-3- 20,000.00 20,000.00 On 00
331.712 DOE Grant /6P761 5,000.00 51000.00 0.00
331.71 Literacy Great/65- l-12- F 10,000.00 10,000.00 0.00
331.714 OLS-65 I T °-7- /FLIN 7,268.00 7,268.00 Os 00
331.905 Homemaker Program Federal FY 34/ 5 25,690.50 .25�09 �40 ( 594. 10)
33.1.905 Homemaker Program Federal FY 35/86 57,06 .00 35,475. (21,592.07)
331.906 Nutrition C-I Federal FY 84/85 56,074.59 55, 146.84 (927.75)
331.906 Nutrition C I Federal FY 85/86 163,020.00 121,370.27 (41,649.73)
331.907 USDA Commodities FY 64/S5 (CI) 14,896.65 13,391. 40 ( 1,505.25)
331.907 USDA Commodities FY 65/86 (CI) 26,825.00 16,965.03 (9,859.97)
331.906 USDA Commodities FY 94/95 (CII) 0.00 5,553.49 5,553.49
331.908 USDA Commodities FY 85/36 (CII) 8,707.00 5,752.50 (2,954.50)
331.909 C I I Nutrition Federal FY 84/85 16,222.90 10,707. 45 ( 5,515.45)
331.909 C II Nutrition'
utriti n' Federal 9 /S6 49,978.00 38,775.06 ( 11,202.94)
332. 100 Federal evenu Sharing 17 657,804.00 705,64 .00 51,043.00
0
MONROE COUNTY, FLORIDA
GENERAL REVENUE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1986
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL ( UNFAVORABLE)
REVENUES:
330 INTERGOVERNMENTAL REVENUES:
----------------
332. 102 Federal Revenue Sharing #16 164,451.00 161,226.00 (3,225.00)
333. 100 Payments in Lieu - Federal Housing 10,480.00 40,252.28 29,772.28
333.200 Payments in Lieu 341,660.00 342,918.00 1,258.00
333.201 Payments in Lieu - Bureau Fish/Wildlife 91000.00 35,304.00 26,304.00
334.290 Medical Examiner Sate Grant 9,814.00 10, 107.00 293.00
334.291 Medical Examiner State Reimb. Program 0.00 32,030. 13 32,030. 13
334.390 Artificial Reef - State DNR 32,407. 18 32,407. 18 0.00
334.390 Tavernier Creek Channel Markers 2,887.50 0.00 (2,887.50)
334.390 Lakes Channel Markers 11 14,200.00 0.00 ( 14,200.00)
334.402 Key Largo Airport State Grant 21,500.00 23,085.00 1,585.00
334.410 00T, AIP-05 52,970.86 51,986. 10 (984.76)
334.411 State/MARA Master Plan 618.58 0.00 (618.58)
334.503 Growth Management Plan - Phase 11 94,015.67 134,073.00 40,057.33
334.504 Habitat Conservation Plan-North Key Largo 53,813.00 32,750.00 (21,063.00)
334.690 Community Serv. Elk. Grant-Medical Exams 6,483.00 6,483.00 0.00
334.690 LSP State Monies FY 85/86 35,000.99 32,056.28 (2,944.71)
334.690 CC DA State Monies FY 86187 48,500.00 4,862.85 (43,637. 15)
334.691 CCE - Laical ,Services - Transportation 31,490.00 27,829.50 (3,660.50)
334.691 CSTF Grant/State - Hospice 6, 177.00 4,516.00 ( 1,661.00)
334.692 State Reimbursement - Food Distribution 4,627.00 1,044.21 (3,582.79)
334.710 State Aid to Libraries 53,000.00 54,398.00 11398.00
334.901 Radiological Emergency Preparedness 135,543.00 71,869. 14 (63,673.86)
335. 120 State Revenue Sharing 762,053.00 1.006,396.00 244,343.00
335. 130 Insurance Agents' Licenses 3,000.00 5,381.97 2,381.97
335. 140 Mobile Homes 51,000.00 43,614. 14 (7,385.86)
335. 150 Alcoholic Beverage Licenses 80,000.00 86,499.29 6,499.29
335. 180 State Sales Tax , 170,000.00 2,571,832.34 401,832.34
338.901 City of Key West/Elections Cost 4,059.36 4,059.36 0.00
------------ -------------Tot l Intergovernmental Revenue 7,689,723.46 7,472, 120.38 (2.17,603.08)
------------- ------------- -------------
340 CHARGES FOR SERVICES:
-------------------------
341.510 Excess Fees Tax Collector 150,000.00 200,000.00 50,000.00
341.530 Circuit Court Fees 600,000.00 669,678.91 69,678.91
341.531 Public Defender Fees 1,210.00 3,328.05 2, 118.05
341.540 County Court Fees 21,000.00 34,002.50 13,002.50
341.550 Reimbursement - Supervisor of Elections 3,000.00 14,680. 16 11,680. 16
342.290 Juvenile Feeding Sheriff 81000.00 0.00 (81000.00)
342.300 Reimbursement - Feeding Prisoners 800.00 998.28 198.28
342.301 Reimbursement - Utilities Juvenile Home 11000.00 2.090.00 11090.00
346.900 Transportation Taxi Remittance Human Serv. 0.00 8, 124.60 8, 124.60
347. 100 Non-Resident Fees 11000.00 11380.00 380.00
347. 101 Xerox Commissions 15,000.00 20,675.26 5,675.26
347.290 Tolls & Dockage 0.00 14,004.00 14,004.00
----- ----- ------------- ------------
Total Charges For Services 801,010.00 968,961.76 167,951.76
31
H HROP COUNTY, FLORIDA
GENERAL REVR FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND OP
FOR THE FISCAL YEAR ENDED SRPRR 30, 1956
VARIANCE
FINAL FAVORABLE
REVENUES: BUDGET U ( UNFAVORABLE)
350 FINES & FORFEITURES:
352.002 Legal Aid Services 12,000.00 14,011.00 2,011.00
352.000 Library Overdose Books 10,000.00 12,875.95 2,875.95
ct l Fines & Forfeitures 22,000.00 26,886.95 4,886.95
-------------------
361.000 Interest Income-SBA/General Operations 300,000.00 491,563.67 191,563.67
361.001 Interest nccs -SSA/Child ns' Roam 0.00 580.25 580.25
361.002 Interest Income-SBA/FRS 11000.00 24,979. 16 23,979. 16
361.005 Interest Income-SBA/1965 Bldg. Issue 0.00 25,439.80 ,439.60
361- 100 Interest on Time Deposit 0.00 1,819.73 1,819.73
361. 103 Interest can Daily Money Market 52,025.00 100,543.72 48,515.7
361.390 Interest Incase - Clerk 40,000.00 107,647.63 67,647.83
Total Interest Income 393,025.00 752,574.16 359,549. 16
MISCELLANEOUS RRyRC1St
----------------------
362.000 Rents 61000.00 8,922.00 2,922.00
362.001 Rents - Marathon Airport 66,000.00 116,479.59 50,479.59
362.003 Rental Income - County Home 100,000.00 92,521.72 (7,478.28)
362.004 Rents -- Public Defender 6,925.00 6,675.00 (250.00)
362.005 Rests & Leases - Higgs Peach 0.00 1,530.58 1,530.58
364.410 Sale of Surplus Equipment 0.00 6,196.75 6, 196.75
366.90 Lend-°A-Hand Donations 600.00 600.00 0.00
366.904 Donations ley West Darden Club 51000.00 5,000.00 0.00
366.905 Donations - Florida Par Foundation 44,000.00 44, 186.25 186.25
366.924 LSP Project Income 3 f36 1,867.84 1,867.84 0.00
366.924 CODA Project Income 361 7 1,599.09 123.00 ( 1,476.09)
366.925 Project Income - Homemakers FY 34f65 920.25 921.36 1. 11
366.925 Project Income - Homemakers Py 351 6 6,000.00 3,910.62 (2,089.38)
366. 926 Project Income -- CI, FY 64f65 7, 194.01 7,194.89 0.88
366.926 Project Income - CI, FY 35166 29,500.00 2,502.7 (6,997.25)
366.927 Project Income OII, FY 84/ 5 1,428.27 1,436.27 5.00
366.927 Project Income - OII, FY 851867,000.00 5,244. 10 ( 1,755.90)
366.928 Project Income - Transp. III Py 541 5 1,663.71 1,717.48 53.77
366.923 Project Income r n p. III FY 65186 6,500.00 3,261.25 (3,2 .75)
366.929 CCE Project Income 85/86 6.80 0.00 (6.60)
366.929 CCE Project Income 36157 3,500.00 3,323.00 ( 177.00)
369.300 Refunds Prior year 11000.00 10,407.48 9,407.48
369.900 Miscellaneous Revenue -w Gen. Revenue 11000.00 5,664.48 4,664.48
369.900 i c ll neou Income Library 11000.00 406.01 (591.99)
32
MONROE COUNTY, FLORIDA
GENERAL REVENUE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1986
VARIANCE
FINAL FAVORABLE
REVENUES: BUDGET ACTUAL ( UNFAVORABLE)
MISCELLANEOUS REVENUES:
369.901 Telephone Commissions 820.77 1,833.55 1,012.78
369.902 Reimbursement - Welfare 2,600.00 3,815.93 1,215.93
369.904 Courthouse Repairs 5,005.40 5.40 (5,000.00)
369.906 Copies - Court Executive 195. 18 282.47 87.29
369.907 Refunds Prior Year - Insurance Reimb. 15,368.00 15,368.00 0.00
369.909 Sale of Code Books 3,000.00 1,450.00 ( 1,550.00)
389. 100 Donations - Local History 2,302.65 0.00 (2,302.65)
389. 101 Donations - Other 647.06 0.00 (647.06)
389. 102 Donations - Marathon Library 416.76 0.00 (416.76)
389. 103 Donations - Islamorada Library 187.45 0.00 ( 187.45)
389, 104 Donations/Islamorada Friends of Library 25.00 0.00 (25.00)
389. 105 Donations - Childrens' Room 7104.43 7104.43 0.00
------------- ------------ ------------
Total Miscellaneous Revenues 336,377.67 379,954.20 43,576.53
------------- ------------- ------------
Total Revenues 15,093,218. 13 15,362,010. 7 268,792.84
33
MONROE COUNTY, FLORIDA
GENERAL REVENUE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1986
VARIANCE
FINAL FAVORABLE
EXPENDITURES: BUDGET ACTUAL (UNFAVORABLE)
GENERAL GOVERNMENT:
-------------------
0100-511 Board of County Commissioners 795, 188. 19 788, 190.92 6,9 7.27
010 - 11 Grants & Aids to Key Colony Beach 20,8 2.88 20,8 2.88 0.00
0201-513 Clerk to the Board 394,053.81 390,797. 12 3,256.69
0 02- 16 Clerk Circuit Court 698,917.53 665,532.21 33,385.3
0203-519 Clerk Circuit Court - Microfilm 116,935.83 112,366.92 4,568.91
0204-516 Clark County Court 369,836. 9 341,566.04 8,270. 5
0205-513 Data Processing 237,60 . 14 230,667.26 6,934.88
0206-516 Electronic Recording 62,322.38 62,067.91 254.47
0 07-516 Domestic Relations 40,611.54 39, 193.58 1,417.96
0208-516 Clerk-Information Systems 76,000.00 76,000.00 0.00
0300-514 County Attorney 408,793.99 361,879.89 46,914. 10
0 00 513 Property Appraiser 982,450.31 963,029.90 19,420.41
0401-513 Property Appraiser Lawsuit 35,852.38 16,201.69. 19,650.69
0500-513 Tax Collector 1,166,527.48 1,058,095.32 108,432. 16
0601- 16 Circuit Court 168,594.72 163,394.94 5, 19 .78
060 -516 County Court 35,249.25 34,087.87 1, 161.38
0602-516 Court Video 44,000.00 12.67 43,987.33
0603- 16 State Attorney 100,500.01 68,500. 10 31,999.91
0604-516 Public Def ender 152, 191.00 146,207.82 5,983. 18
0701-519 Supervisor of Elections 225,957.57 218, 153.83 7,803.74
070 -519 Elections 204,637.57 200,075.85 4,561.72
0800-512 County Administrator 170,636.42 153,0 .65 17, 90.77
0801-513 Personnel & Safety 122,862. 19 119,804.41 3,057.78
0901- 19 County Garage - Key West 93, 108.82 70,313.20 22,795.62
0902-519 Courthouse & Annexes 85 ,086.58 746,677.42 108,409. 16
0903-519 Other mini t tive Buildings 890,5 .61 801,937.50 88,607. 11
0904-519 County Garage - Middle Keys 99,708.67 63, 5.72 35,972.95
0905-519 County Garage - Upper Keys 76, 169.69 40,515.28 35,654.41
100 - 15 Growth Management F1axe Phase II 147,828.67 126,765.67 21,063.00
1100- 19 Advertising 5,000.00 4,802.75 197.25
4010-519 Prior Year Refund 37,353. 13 37,353. 13 0.00
- -
Total General Government 8,835,413.85 8, 11,865.45 713,548.40
34
MONROE COUNTY, FLORIDA
GENERAL U FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1966
VARIANCE
FINALAVOR L
EXPENDITURES:
BUDGET (UNFAVORABLE)
PUBLIC y:
--------------
0600-525 Hurricane Kate 4, 145.93 4, 145.93 0.00
100 -5 4 Building Department 45,165.00 45, 16 .00 0.00
1300- 27 Medical Examiner 66, 64.75 66,364.75 0.00
1401-525 Disaster Preparedness 221,755. 13 220,055. 11 1,700.02
1404-525 Radiological Emergency preparedness 134,663.00 71,869. 14 63,013.86
1410-525 Emergency Services Coordinator 146,125.67 135,672.36 10,4 3.31
1415-522 Fire Mall 65,948.91 63,480.91 2,468.00
1500-526 Emergency Medical Communications 55,1 .00 21,975.94 33,180.06
1501- 21 911 Emergency System 12,000.00 7,204.49 4,795.51
Total Public Safety 751,544.39 635,933.63 115,610.76
PHY IOAL ENVIRONMENT:
---------------------
0 3 - 37 Boating Improvement Grants 17, 170.00 17,170.00 0.00
0 38-537 Artificial Fishing Reef 32,407. 18 32,407. 18 0.00
0990-- 34 Pollution Control 347, .03 287,695.82 59,770.21
2300-537 Extension Service 87,511.86 76,483.55 11,026.31
of l Physical Environment 484,555.07 413,756.55 70,798.52
--------------
TRANSPORTATION:
--------------
2400-542 Marathon Airport 95,983.71 65,674.39 30,309.32
2402- 42 Key Largo Site Grant/Carry-over 50,000.00 46, 170.00 ,3 0. 0
2403-542 AIp-04/Paster plan Update, Nara. Airport 12,37 . 50 0.00 12,375.50
2403-w542 AIP-05/Runway Lighting 1,059,418. 10 1,03 ,720.9 19,697. 17
- _
TotalTransportation 1,217,777.31 1, 151,565.32 � 6,211. 9--
ECONOMIC ENVIRONMENT:
--------------------
0 92 554 Housing Authority/HUD 264,467.35 14,467.35 0,000.00
1200 553 Veterans' Affairs 141,579. 12 117, 121.09 24,458.03
3406-551 JTPA - Liaison,ison, FY85/86 48, 180.76 27,670.67 20,510.09
340651 JTPA - Liaison, 66/67 60,000. 0 9,95. 4 50, 134.06
- m
Total Economic Environment 14,227.23 � 16 , 12 .0 �345,102. 18 �
35
MONROE COUNTY, FLORIDA
GENERALC UN
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCALD SEPTEMBER 30, 1986
'IN VARIANCE
FAVORABLE
EXPENDITURES: BUDGET ACTUAL (UN O L )
HUMAN SERVICES:
---------------
091 -5 Animal Control -- Key West 106,679.97 103. 129.68 3,550.29
0911-562 Animal Control - Marathon 87,073.82 68,692.30 1SA3 1.52
0912-562 Animal Control - Plantation Key 74,573.82 61,786. 16 12A 767.
66
1601-563 Baker Act Services 62,,331.53 62A 331.53 0.00
1606-563 Mental Health 191, 114.00 191, 114.00 0.00
1607-563 Monroe Association Retarded Citizens 8A539.00 A539.00
000
1 06-56 key Transportation .
1A602.47 70,854.86 747.61
1801-562 Welfare Administration 200A 601.56 200A 669. 15 132.41
1 02-564 Welfare Services 6,000.00 34,842.35 51, 157.65
160 -564 Welfare Services FRS 210,000.00 179,304.49 30,695.51
1802-564 Lend- bland Donations p- West Family 600.00 600.00 0.00
1503-564 County Nome 35 ,399.54 329,245.06 29, 154.48 1 04-564 State Reimbursement For Food Distribution 4,627.00 1,044.21 3,582.79
1507-564 Transportation 114,383. 13 108,080.35 6,302.78
1616-564 S.C.S.p. /Federal FY85/86 133, 151.37 130, 34.28 2,517.09
1516-564 S.C.S.p. /Local 5/66 15A 743.03 15,330.45 412.58
1 16-564 S.C. .p. / ed 1 86/ 7 174,400. 0 39,596.08 134,803.92
1516-564 S.C.S. ./Local 6/37 25A 000.00 2,523.93 22,476.07
155-54 C.S.S.C. 6,483.00 6,483.00 .00
1561°-564 Homemakers, 34/55 29,364.76 &A 1 . 1 1,231.35
1 62-564 Nutrition C-IA 64/85 83A 34.43 81, 102.94 2,381.49 1863- 64 Nutrition C-II, `Y84/85 19,235.74 18A517.36 418.38
15 4-564 Transportation, FY84/85 29,320.50 25,631.53 3A68 .97
1666-564 CCSA FY 85/96 282,941.29 273. 26.40 9,714.89
1 6 -5 4 HRS, Handicap Grant LSp FY 36/87 40A740.68 37,716.43 3,024.25
1371-564 Homemakers (Ending 12-31-86) 72,199.00 48,155.85 24,043. 15
1872-564 Nutrition C IA 85/36 250,396.00 182,893.70 67,502.30
1573-564 Nutrition C-I , 6 / 7 75,831.00 58,688.06 17,142.94
1374-564 Transportation 111/( 1-01-8 /12-- 1 96) 105,437.00 75,387.57 30,049.43
157 -564 CCSA FY 86/87 367, 103.39 79,940.87 267A1 6252
1 6-564 "H A Handicap Great-LSP, 5A4d7
6 1 7 .R96 9,924.35 45A563.63
1 01-564 AARP - Lower Keys 900.00 524.85 375. 15
102-564 AARF _ Middle keys 1,500.00 63 .42 661.5 190 -564 AARP - Upper Keys 1,500.00 lA 500. 0
1904�- 64 p i pine 0.00
105-� 4 Od in 7slast 1,500.00 1, 199.66 300.34
100�-564 Legal Aid 4,000.00 2,086.82 1,913. 18
14AO11.00 14A011.02200-564 Museums 0.00
33A 947.91 33,947.91 0.00
01-564 Hospice a Florida81, 177.00 79,516.00 1,661.00
Total Human Services 3,481,580.92 2,667,844.01 �813,736.91
3
MONROE COUNTY, FLORIDA
GENERAL REVENUE FUND
STATEMENT OF REVENUES, EXPENDITURES CHANGES IN FUND BALANCE
FOR THE FISCAL ENDED SEPTA PER 30, 1966
VARIANCE
PISAL ' FAVORABL
BUDGETO (UNFAVORABLE)
CULTURAL ION
0101-573 Fine Arts Council 28,000.00 28,000.00 0.00
0920-572 Parks & Beaches 637,192.07 500,880.36 136,311.71
0921-572 Summer School Recreation Program 35,000.00 35,000.00 0.00
2600- 71 Library Operations 10,683.35 3,990.03 6,693.32
2600-571 Library Administrative Support 138,642.83 137, 40.08 1,002.75
2600-571 Library Kay West 32 ,046.46 302,4 .74 25, 20.72
2 00-571 Library Bookmobile 30,062.53 26,878.76 3, 183.77
26 0 71 Library Marathon 119,0 2.27 113,0 1.23 5,961.04
2600-571 Library Islamorada 84,671.62 79,307.33 5,364.29
2600-571 Library Kay Largo 83,031.08 80,427.47 2,60 .61
2600-571 Library DOE Grant/6 761 5,000.00 51000.00 0.00
2600-571 Library O ant/ -D - - -3- 26,844.00 1, . 4,847.08
2 00-571 Library Grant/Lit a y/D -6 - 1-12-F 13,335.00 12,766.55 568.45
71 FLIN O ant/OL -65-III 3-7- 7,268.00 7,268.00 0.00
- -
Total CulturalRecreational 1,546,799.21 1,3 4,6 2.47 192,156.74
Total Expenditures 16, 31,697.9 14,514,732.49 2,317,165.50
aaa Of Revenues
Over/(Under) Expenditures ( 1,738,679.85) 847,278.49 2,585,958.34
Other Financing Sources (Uses):
Budgeted Reserves (203,405.04) 0.00 203,40 .04
Transfers From Other Fonda 1,292,433.27 1,232, 49.0 (59,784. 18)
Transfers To Other Funds (973,735. 14) (973,735. 14) 0.00
Total Other Financing Sources (Uses) 115, .09 258,913.95 143,620.66
Excess Of Revenues And Other
Sources Over/(Under) Expenditures
d Other Use ( 1,623,386.76) 1, 106, 192.44 2,729,579.20
Fund Balance, October 1, 1985 7,896,711.66 7,696,711.66 0.00
-------------
Fund Balance, September 30, 1986 6,273,324.92 9,002,904. 12 2,729,579.20
37
OBROE COUNTY, FLORIDA
AIRPORT FUND
BALANCE SHEET
SEPTE BER 30, 1986
Assets Amount
Cash & Pooled Investments 97,035.23
Investments 280,000.00
Accounts Receivable 33,097„43
Due From Other Governments 8,585.30
Total. Assets 418,717.96
LIABILITIES AND FUND BALANCE
Liabilities:
Accounts Payable 6,704.53
Contracts Payable 0.00
Deposits Meld In Escrow 4,842.06
Due To Other Funds 0, 7.0
Due To Other Governments 112.5
Accrued Salaries, Payroll Withholding & Benefits 11,942.51
----------------
Total Liabilities 44,298.70
----------------
Fund Balance:
Reserve For Encumbrances 12.22
Unreserved 374,407.04
----------------
Total Fund Balance 374,419.26
----------------
Total Liabilities and Fund Balance 418,717.96
38
ONROR COUNTY, FLORIDA
AIRPORT OPERATIONS AND MAINTENANCE
STATEMENT OF REVENUES, EXPENDITURES CHANGES IN FUND BALANCE
FOR THE FISCAL R ENDED SEPTEMBER 30, 1966
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL (UNFAVORABLE)
REVENUES:
INTERGOVERNMENTAL REVRRC R
---------------------
331.420 K.W. AI 02 0.00 14,946.47 14,946.47
335. 120 State Revenue Sharing 242,343.00 242,343.00 0.00
-
Total Intergovernmental Revenue 242,343.00 257,2R .47 14,946.47m
----------
CHARGES FOR SERVICES:
---------------------
344. 100 airline Fees & Rentals 148,806„00 273, 144. 10 124,338. 10
344. 102 Rental Car Leases 90,000.00 128,918.39 38,918.38
344. 103 Concessions and Leases 46,000.00 26,434.85 ( 19,5 5. 15)
Total Charges For Services 28 ,806.00 428,497.33 143,691.3
IRTRR ST INCOME:
----------------
36 -000 Interest Income-S.B.A. /General Operations 10,000.00 1,321.56 (8,678.44)
- -
Total Interest Income w 10,000.00 11321.56 (8,678.44)
Total Revenues 537, 149.00 687, 108.36 149, 59»3
39
MONROE COUNTY, FLORIDA
AIRPORT P ION D MAINTENANCE
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN NBALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 19,96
FINAL VARIANCE
13I30 FAVORABLE
U (UNFAVORABLE)
EXPENDITURES.,
------------
TRANSPORTATION:
----------------
2401.52 Key West International (0 & N)
2405.542 KeY Nest AIP-01 438,342.62 406, 128. 12 3 ,214- 0
2407.542 Key West AIP-02 0.00 0.00 0.00
2409.542 AIP-03 Runway Safety 0.00 0.00 0.00
240 .542 A P-04 Terminal/Improvements 0.00 0.00 0.00
Total Expenditures
��438,342.62406,128. 12 2,214-50
- -------------
Excess of Revenues
Over/(Under) Expenditures 98,806.38 280,980.24 1 2, 17
Other Financing Sources (Uses):
Budgeted Reserves
Transfers m Other Funds �5 ,546.38) 0.00 58,546.3
Transfers T Other Funds Ob00 0.00 0.00
0.00 0.00 0.00
Total Other Financing Sources (uses) -- ----
-------------
(5 , 4 38) � _ _�_0.00 58,546.38
Bess Of Revenues And Other
Sources OverI(Under) Expenditures
d Other Uses
0,260e0 20,90-24 240,720®24
Fund lxa , 0t�hr 1, 195
Fund Balance, September 30, 196
13 ,69 .02� 374, 1 .26�240,720.24
40
y
s h
MONROE COUNTY, FLORIDA
FINE AND FORFEITURE FUND
BALANCE SHEET
SEPTEMBER 30, 1986
ASSETS Amount
Cash & Pooled Investments 2, 138,427.28
Investments 0.00
Taxes Receivable Delinquent 1, 119.55
Allowance For Uncollected Taxes (55.98)
Accounts Receivable 60.00
Due From Other Governments 1,193,606.77
------------
Total Assets 3,333, 157.62
LIABILITIES AND FUND BALANCE
Liabilities:
Accounts Payable 7,440.38
Due To Other Funds 25,885.84
Due To Other Government 11,500.00
Accrued Salaries.Payroll Withholding & Benefits 942.75
Other Liabilities 3,820.64
-------------
Total Liabilities 49,589.61
--------------
Fund Balance:
Unreserved 3,283,568.01
Total Liabilities and Fund Balance 3,333, 157.62
41
MONROE COUNTY, FLORID
FINE & FORFEITURE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES # FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1936
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL ( UNFAVORABLE)
! REVENUES
TAXES:L «
311. 100 Current Taxes 10,063, 150.00 9,782,032.86 (281, 117. 14)
311.200 Delinquent Taxes 46, 158. 13 48,481.37 2,323.24
Total Taxes 10, 109,30 . 13 9,830,514.23 (27 ,793.90)
---------
INTERGOVERNMENTAL REVENUE:
333.900 Payments In Lieu - Federal 8,627.00 8,627.00 0.00
334. 161 State Reimbursement -- Attorneys' Fees 14,363.25 22,900.00 8,436.75
334. 162 Witness Reimbursement 14,954.74 14,954.74 0.00
334. 163 Pre-Trial Reimbursement State Attorney 1,569.04 1,378.99 ( 190.05)
3% ,16 Pre-Trial Reimbursement Public Defender 0.00 1,532.31 1,532.31
334.201 State Crime Lab 75,623.00 56,717.25 ( 18,905.75)
335, 200 Ng C. Bicycle/Pedestrian Traf f is 20,000.00 14, 1 1. 16 (5,868.84)
Total Intergovernmental Revenue 135, 1 7.03 1 0, 141.4 ( 14.995.53)
CHANGES FORSERVICES: �_ � �_..�
---------------------
341.518 Excess Fees - Sheriff 0.00 1,073,60 .83 1,073,608.83
342. 100 Security -- Ocean Reef 0.00 9,763.75 9,763.75
342. 302 Housing Federal Prisoners 28.000.00 58,622.90 30,622.90
Total Charges For Services 28,000.00 1, 141,9 5.4 1, 113,995.48�
FINES & FORFEITURES:
---------------------
351. 100 Court Filings - Fines 800,000.00 936,759. 11 136,759. 11
351.200 Law Enforcement Trust Fund Oa 00 8.35 8.35
351.300 Court Filings LEEA 27,476.00 29,79 .09 2,319.09
359.000 Court Filings °- Civil 60,000.00 73,242.00 13,242.00
359.001 Scbool Crossing Guards 41,000.00 44,7 7.00 3,757.00
Total Fines & Forfeitures 928,476.00 1,084,5 1�.55 156,085.55
INTEREST INCOME:
361.000 Interest Income-S.B.A. /General Operations 100,000.00 157,476.96 57,476.96
Total Interest Income 100,000.00 157,476.96 57,476.96
42
NONROE COUNTY, FLORIDA
FINE & FORFEITURE FUND
STATEMENT OF REVENUES, EXPENDITURES CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1986
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL t UNF°AVO LE7
VENUES
MISCELLANEOUS REVENUE:
-----------------------
369.300 Refunds Prior Years 1,500.00 0.00 ( 1,500.00)
369.900 Wry. Freeman, Sheriff Copies 0.00 1,933.25 1,933.25
369.901 Telephone Commissions 01,00 18.86 18.86
.....
Total Miscellaneous Revenue 1,500.00 1,952. 11 452. 1
Total Revenues 11,302,421. 16 12,336,641 a 7 1,034,220.62
EXPENDITURES
GENERAL GOVERNMENT:
-------------------
2700-°517 Witness Fees 243,965.78 243,353.28 612.50
4010-519 Refunds Prior Year 2,292.77 2,292.77 0.00
Total General Government 246,258.55 245,646.05 612.50
PUBLICSAFETY:
-- - - -
2 01-°521 Sheriff's Budget 10,337,600.00 10, 37,600.0 0.00
902 21 Sheriff's (W/O & Insurance) 416,055.59 412,016.01 4,039.58
2 03 21 Other Lana Enforcement Officers 48, 117.02 ,566.06 8,550.96
2 04 521 LEEA Ponds 26,226.00 25,733.74 492.26
2909-521 Confiscated Property-Law Enforcement 0.00 0.00 0.00
Total Public Safety 10,827,998.61 10,814,915.81 13,082.80
Total Expenditures 11,074,257. 16 11,060,561.66 13,695.30
Excess Of Revenues
Over/(Under) p nd horse 228, 164.00 1,276,079.92 1,047,915.92
-----------
Ohs Pinning Sour (Uses)
Total Other Financing Sources (Uses) 0.00 0.00 0.00
Excess Of Revenues And Other
Sources Over/Under Expenditures
d Other Uses 228, 164.00 1,276,079.92 1,047,915.92
Fund Balance, October 1, 1984 2,007,4 .0 2,007,46R.09 0.00
F nd Balance, September 30, 1985 2,2 5,652.0 ,2 3,56dm 01 1,047,915.92
43
MONROE COUNTY, FLORIDA
ROAD AND BRIDGE FUND
BALANCE SHEET
SEPTEMBER 30, 1986
ASSETS Amount
Cash & Pooled Investments 3,548,496.52
Investments 377,000.00
Due From Other Funds 27, 157.72
Due From Other Governments 140,816.91
----------------
Total Assets 4,093,471. 15
LIABILITIES AND FUND BALANCE
Liabilities:
Accounts Payable 94,750.56
Deposits Held In Escrow 8,822.47
Due To Other Funds 62, 188.35
Accrued Sala ries,Payroll Withholding & Benefits 33,515.66
Other Liabilities 1,087. 12
--------------
Total Liabilities 200,364. 16
---------------
Fund Balance:
Reserve For Encumbrances Operations 35.60
Reserve For Encumbrances-4 Cent Gas Tax Projects 292.00
Unreserved:
Operations 122,249.08
4 Cent Gas Tax Projects 2,281,755.86
5th & 6th Cent (80% Projects) 1,082,961.81
5th & 6th Cent (20% Projects) 405,812.64
---------------
Total Fund Balance 3,893, 106.99
----------------
Total Liabilities and Fund Balance 4,093,471. 15
44
MONROE COUNTY, FLORIDA
ROAD AND BRIDGE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND OP
FOR THE FISCAL 0 SEPTEMBER 30, 1986
VARIANCE
FINAL FAVORABLE
BUDGET TO (UNFAVORABLE)
REVENUES
312.400 4 Cent Gas 4 Cent Projects 854,701.00 1,386,511.97 531,610. 7
312.420 Local Decal Fuel User Pee 0.00 7,043.02 7,043.02
Total Taxes 854,701.00 1,393,554.99 538,853.99
------------
INTERGOVERNMENTAL REVENUE:
--------------------------
335. 20 County urpl ins, 20 Gas Tax-O&M 312,096.00 30 ,7 0.6 (3,345.38)
35.421 County SurplusGas (60 5th & 6th) 781,000.00 837,573.66 56,573.66
335.440 7 Cent Gas Tax, Pour Over Trust Fund 750,000.00 6 2,736.& (67,263. 17)
335.441 Special Motor Fuel Use Tax 7,000.00 7,326.66 326.86
335.450 State Alternative Fu l Reimbursement 0.00 2,568.57 2,568.57
335.521 Special Road Project Permits 0.00 917.00 917.00
Total Intergovernmental Revenue 1,850,096.00 1,839,d73.56 ( 10,222.44)
IN INCOME:
----------------
61.000 Interest Ixncom - .P.A. /0 & M Regular 21,000.00 13,257.33 (7,742.67)
361.001 Int. Inc.-S.B.A. /Cap Proi 60 th & 6th 0.00 59,248.55 59,248.55
361.002 Int. Inc.-S.B.A. /Cap Pro j 20 5th & 6th 0.00 30, 106.02 30, 106.02
361.006 Int. Inc.-S.B.A. /Cap Pro Proi 4 Cent Local 0.00 97,296.55 97,296.55
1.007 Int. Inc.-S.B.A. /O&M, 20 h & 6th 0.00 1,640.42 1,6 0.42
1. 100 Interest On Time Deposits-0 & M Regular 0.00 1,0 6.72 1,086.72
61. 100 Interest On Time p it &0 Projects 50,000.00 1,665.60 (48, 34.40)
361. 100 Interest On Time Deposits-4 Cent Projects 50,000.00 94.96 (49,905.04)
Total Interest Income 21,000.00 204,398. 15 83,398. 15
------------
MISCELLANEOUS V CT ®
----------------------
64.221 Sale Of SurplusPr p t - O & M 0.00 580.00 580.00
364.410 Sale Of Surplus Property 0.00 60.00 60.00
369.900 i cel rn v nue-O & M 0.00 11,833.76 11,833.76
369.906 Sale Of Standard Manual-Operations 0.00 40.00 40.00
369.910 Pond Abandonment 0.00 400.00 400.00
TotalMiscellaneousv Revenue � � ��� 0.00� ���12,913.76 �12,91 .76
Total Revenues 2,82 ,797.00 3,450,740.46 24,94 .46
45
MONROE COUNTY, FLORIDA
ROAD AND BRIDGE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1986
VARIANCE
FINAL FAVORABLE
BUDGETU (UNF"AO L )
EXPENDITURES
TRANSPORTATION ® OPERATIONS & MAINTENANCE:
----------------------------------------
0940 541 Pond Department 1, 112,389.40 939,418.05 172,971.35
0943-541 Boot Key Bridge 91,296.63 73,982.63 7,314.00
09 0 1 Street Lighting 165,000.00 153,450.92 11,549.08
3000-541 County Engineer 128, 148.96 109, 193.22 18,955.74
------------
Total r xn port tz -Op. & N int. 1,486,834.99 1,276,044.82 210,790. 17
------------
TRANSPORTATION - ROAD PROJECTS:
9465 506 4 Cent Gas Tax 1,673,265.50 552,381.62 1, 120,883.88
465- 06 Gulf Drive Project 36,637.50 0.00 36,637.50
950 506 90 Gas Tax, 5th & 6th Project 1, 190,450.00 479,649.73 710,300.27
Total Transportation-Road Projects 2,900,353.00 1,0 ,031.35 1,868,321.65
Total Expenditures 4,387, 187.99 ,303,07 a 17 2,079, 111.32
ExcessOf Revenues
0- r/(Uxnd r) Expenditures ( 1,561,390.99) 1, 142, 64.2 2,704,055.28
-------
Other Financing Sour (Uses)
Budgeted Reserves ( 151,914.96) 0.00 151,914.96
Transfers From Other Funds 24,937.00 0.00 (24,937.00)
Transfers To Other Funds 0.00 0.00 0.00
Total Other Financing Sources ( Uses) ( 126,977.96) 0.00 126,977.96
Excess Of Revenues d Other
Sources 0-v r/(Urnd r) Expenditures
d Other Uses ( 1,688,368.95) 1, 142,664.29 2,P31,033.24
Fund Balance, October 1, 1965 2,750,442.70 2,750,442.70 0.00
------------
Fund Balance, September 30, 1966 1,062,073.75 ,593, 106.9 2,P31,033.24
46
MONROE COUNTY, FLORIDA
LAW LIBRARY FUND
BALANCE SHEET
SEPTEMBER 30, 1986
ASSETS Amount
Cash & Pooled Investments 37, 150.26
Due From Other Governments 1,502.50
Total Assets 38,652.76
LIABILITIES AND FUND BALANCE
Liabilities:
Accounts Payable 2,294.54
Due To Other Funds 201.95
--------------
Total Liabilities 2,496.49
----------------
Fund Balance:
Reserve for Encumbrances 0.00
Unreserved 36, 156.27
---------------
Total Fund Balance 36, 156.27
---------------
Total Liabilities and Fund Balance 38,652.76
---------------
---------------
47
ONROE COUNTY, FLORIDA
LAW LIBRARY FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEARENDS SEPTEMIER 30, 19866
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL ( UNFAVORABLE)
REVENUES
PINES & FORFEITURES:
--------------------
352.998 Law Library Receipts 14,000.00 17,830.00 3,830.00
Total `inn d Forfeitures 14,000.00 ___17,830.00� _3,830.00
INTEREST INCOME:
-----------------
361.000 Interest Income-S.B.A. /General Operations 31000.00 2,616.64 ( 383.36)
Total Interest Income 3,000.00 2,616.6 (383.36)
Total Revenues 17,000.00 20,446.64 3,446. 64
EXPENDITURES
GENERAL GOVERNMENT:
-----------------------
0604-•516 Public Defender 29,689.00 24,411. 12 5.277.88
Total Expenditures 29, 89.00 24,411. 12 5,277.88
Excess Of Revenues
Over/( Under) Expenditures ( 12,689.00) (3,964.48) 8,724.52
Other Financing Sources (Uses)
Budgeted Reserves ( 15,000.00) 0.00 15,000.00
Transfers From Other Funds 0.00 0.00 Od 00
Transfers To Other Funds 0.00 0.00 0.00
Total Other Financing Sour (Uses) ---( 15,000.00) �_�_� ��0.00� 15,000.00-
Excess Of Revenues d Other
Sources Ov rl(Und .r) Expenditures
d Other Uses (27,689.00) (3,964.48) 23,724.52
Fund Balance, October 1, 1985 40, 120.75 40, 120.75 0.00
Pined Balance, September 30, 1986 12, 31.75 36. 156.27 23.724.52
48
MONROE COUNTY, FLORIDA
TOURIST DEVELOPMENT TRUST FUND
BALANCE SHEET
SEPTEMBER 30, 1986
ASSETS Amount
Cash & Fooled Investments 907,302.04
Accounts Receivable 2,405.03
Due From Other Governments 330,053.49
Total Assets 1,239,760.56
LIABILITIES AND FUND BALANCE
Liabilities:
Accounts Payable 62,652.52
Contracts Payable 218,583. 18
Due To Other Funds 12,433.87
----------
Total Liabilities 293,669.57
--------------
Fund Balance:
Unreserved
District I-Cultural 114,818.20
District I-Promotional 220, 176. 16
District II-Cultural 65,350.95
District II-Promotional 41,438.78
District III-Cultural 85, 161.58
District III-Promotional 45,767.48
District IV-Cultural 76,580.82
District IV-Promotional 95,852.20
District V-Cultural 131,746.91
District V-Promotional 69, 197.91
-------------
Total Fund Balance 946,090.99
-------------
Total Liabilities and Fund Balance 1,239,760.56
49
MONROE COUNTY, FLORIDA
TOURIST DEVELOPMENT TRO N
STATEMENT OFF REVENUES, EXPENDITURS & CHANCES IN FUND BALANCEE
FOR'THE FISCAL ENDE SEPTEMBER 30, 19866
VARIANCE
FINAL FAVORABLE
BUDGET O U (UNFAVORABLE)
REVENUES
TAXES:
312. 100 Tourist Tax Proceeds District I 989,026.00 1,019,9 1.09 30, 55.09
312. 101 sp ri t Tax Proceeds-District II 121,E 10 .00 173,180.80 52,07 .80
312. 102 Tourist Tax Proceeds-District III 322,947.00 361,258.78 38,311.78
312. 103 Tourist Tax Proceeds-District IV 262,395.00 23 ,230. (23, 164.69)
312. 104 Tourist Tax Proceeds-District 322,947.00 364,201.94 41,254.94
Total Taxes 2,018, 20.00 2, 57,8 2.92 139,432.92
INTEREST INCOME:
----------------
361.000 Interest Income-S.B.A. /District I 0.00 10,778. 18 10,778. 18
1.001 Interest Income-S.B.A. /District II 2,90 .00 4,150.62 1,245.62
361.002 Interest Income-S.B.A. /District III 7, 134.00 10, 192.07 3,05 .07
361.003 Interest Into -° . . . /Dist i t IV 0.00 5,794.54 5,794.54
361.004 Interest Income-S.B.A. /District V 0.00 10,460. 14 10,480. 14
361. 100 Interest On Time Deposits-District I 0.00 3,391. 19 3,391. 19
361, 101 Interest On Time Deposits-District II 0.00 759.76 759. 76
- - -
`Total Interest Income 10,039.0045, 46.50 35,507.50
----------
MISCELLANEOUS REVENUE:
----------------------
3 6. 01 Donation Fla. State Fair-District I 661.50 634.50 (27.00)
366.902 Donation Fla. State Fair-District II 81.00 108.00 27.00
366.903 n t i n Fla. State Fair-District III 216.00 229.50 13.50
366.904 Donation Fla. State Fair-District IV 175.50 148.50 (27.00)
366,905 Donation Fla. State Fair-District V 216.00 229.50 13.50
Total Miscellaneous Revenue 1,350.00 __- 1,350.00� �� 0.00
Total Revenues 2,02 ,609.00 2,204,749.42 174,940.42
50
MONROE COUNTY, FLORIDA
TOURIST DEVELOPMENT TRUST FUND
STATEMENT OF REVENUES, EXPENDITURS & CHANCES IN FUND BALANCEE
FOR THE FISCAL YEAR ENDE SEPTEMBER 30, 19866
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL (UNFAVORABLE)
EXPENDITURES
CULTURE/RECREATION:
--------------------
110.559 Promotional Advertising-District 1 834,979.64 673,863.02 161, 116.62
110.559 Promotional Advertising-District 11 117,079.68 116,035.30 1,044.38
110.559 Promotional Advertising-District 111 315,343.67 308,943.62 6,400.05
110.559 Promotional Adver-tising-District IV 238,287.04 157,717.37 80,569.67
110.559 Promotional Advertising-District V 287,785. 14 267.350.52 20,434.62
110.559 Cultural Events-District 1 334,429.53 251,635.35 82,794. 18
110,559 Cultural Events-District 11 64,356.38 17,596.74 46,759.64
110.559 Cultural Events-District 111 173,946.46 108,806.93 65, 139.53
110.559 Cultural Events-District IV 114,685.29 38,300.49 76,384.80
110.559 Cultural Events-District V 161,014.20 50,258.71 110,755.49
110.559 Administrative Services 134,225.00 115,393.41 18,831.59
------------ ------------ ----------
Total Expenditures 2,776, 132.03 , 105,901.46 670,230.57
------------- -------------- ----------
Excess Of Revenues
Over/(Under) Expenditures {746,3 3.03) 98,847.96 845, 170.99
----- —----------- —--—----
Other Financing Sources (Uses)
Budgeted Reserves 0.00 0.00 0.00
Transfers From Other Funds 0.00 0.00 0.00
Transfers To Other Funds 0.00 0.00 0.00
------------- ------------- --—------
Total Other Financing Sources (Uses) 0.00 0.00 0.00
------------- ------------- -----------
Excess Of Revenues And Other
Sources Over/(Under) Expenditures
And Other Uses (746,323.03) 98,847.96 845, 170.99
Fund Balance, October 1, 1985 847,243.03 847,243.03 0.00
------------- ------------- ----------
Fund Balance, September 30, 1986 100,920.00 946,090.99 845,170.99
51
DEBT SERVICE FUND GROUP
MONROE COUNTY, FLORIDA
DEBT SERVICE FUND
COMBINING BALANCE SHEET
SEPTEMBER 30, 1986
1965 Improvement
Building Bonds
Certificates 1981 Total
SETS -- -- ----- ----- -------
Cash 0.00 51,844.88 51,844.88
Cash With Fiscal Agent 724,086. 18 21 ,981.75 938,067.93
Investments 7,273.43 636,921. 18 644, 1 4.61
Due From Other Government 32.94 0.00 32.94
Total Assets 731,392.55 902,747.81 1,634, 140.36
LIABILITIES D FUND BALANCE
Liabilities:
Matured Bonds Payable 690,000.00 25,000.00 715,000.00
Natured Interest Payable 18,286. 18 188,981.75 207,267. 3
Matured Premium Payable 15,800.00 0.00 15,800.00
Total Liabilities 724,086. 18 213,981.75 938,067.93
Fund Balance:
Reserve For Long-Term Debt 7,30 .37 688,76 .06 696,072.43
Total Fund .Balance 7,306.37 688,76 .06 696,072.43
Total Liabilities And Fund Balance 731,392.55 902,747.81 1,634, 10.36
52
MONROE COUNTY, FLORIDA
DEBT SERVICEFUND
STATEMENT OF REVENUES, EXPENDITURES & CHANCES IN FUND BALANCE
OR THE °I 0 ENDED SEPTEMBER 30, 1966
1965 1981
Building Improvement
Certificates Bozeds 'Total
REVENUES
Current 0.00 0.00 0.00
Delinquent 9. 17 0.00 629. 17
Total Taxes 629. 17 0.00 629. 17
-------------
INTERGOVERNMENTAL VENUE:
---------------------------
Race Track Proceeds 0.00 223,250.00 223,250.00
Payment In Lieu - Federal 428.00 0.00 428.00
-------------
Total Intergovernmental Revenue 428.00 223,250. 0 223,676.00
IMF INCOME:
----------------
Interest Income-S.B.A. /Interest & Sinking 0W00 20,654.97 20,654.97
Interest Income-S.B.A. /Reserves 0.00 26, 109.36 26,109.3
Interest On Investments 31,056.55 1,219. 14 32,275.69
-
Total Interest Income 31,056.55 47,983.47
°T 79,040.02�
MISCELLANEOUS REVENUES:
------------------------
Prior Year Refund 5,788.82 0.00 5,7 8.82
- ---------
Total MiscellaneousRevenues 5,766.62 0.00 � 5,788.82
-------------
Total Revenues 37.902.54 271,233.47 309, 136.01
53
NONROE COUNTY, FLORID
DEBT SERVICE FUND
STATEMENT OF REVENUES, EXPENDITURES S CHANGES IN FUND BALANCE
FOR THE FISCAL E ENDED SEPTENBER 30, 1996
15 1961
Building Improvement
Certificates Bonds Total
EXPENDITURES
DEBT SERVICE:
-------------
Principal 0.00 25,000.00 25,000.00
Interest 0.00 185,978.63 185,978.63
Other Costs 179.67 0.00 179.67
Total Expenditures 179.67 2.10,978.63 211, 158.30
-
Excess Of Revenues
�..�_..-. -_.�.�,��.-�.,, ---
Over/( Under) Expenditures 37,7 2.S7 60,254.84 97,977.71
Other Financing Sources (Uses)
-------------------------------
Budgeted Reserves (745,800,00) 0.00 (745,800.00)
Transfers From Other Funds 0.00 0400 0.00
Transfers To Other Funds 0.00 0.00 0.00
Total Other Financing Sources ( Uses) (745,800.00) 0.00 (745,800.00)
Excess Of Revenues And Other �- .�.�_-__ �. _�._ -_ -�.�, -�.
Sources Over/(Under) Expenditures
Other Uses (708,077. 13) 60,254.84 (647,822. 29)
Fund Balance, October 1, 1985 71 ,383.50 628,511.22 1,343,894.72
Fund Balance, September 30, 1986 7,306.37 688,766.06 696,072.43
54
CAPITAL PROJECT FUND GROUP
OBFOB COUNTY, FLORIDA
CAPITAL PROJECT
BALANCE BBFFT
BFPTE BBB 30, 1986
Capital
Projects
Fund
Assets ---------------
Cash & Pooled Investments 2,371,948.76
Accounts Receivable 13.50
Slue From Other Funds 285,931. 14
Slue From Other Governments 434,097. 16
---------------
Total Assets 3,091,990. 56
---------------
---------------
LIABILITIES AND FUND BALANCE
Liabilities:
Contracts Payable 399,649.01
Due To Other Funds 341.80
Deposits Feld In Escrow 325.00
---------------
Total Liabilities 400,315.81
---------------
Fund Balance:
Unreserved 2,691,674.75
--- -----------
Total Fund Balance 2,691,674.75
---------------
Total Liabilities And Fund Balance 3,091,990.56
---------------
---------------
55
ONROR COUNTY, FLORIDA
CAPITAL PROJECTS POND
STATEMENT OR REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR TIER FISCAL R DRll SEPTEMBER 30, 1966
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL (UN AVO LE)
REVENUES
TAXES:
312.600 1 Cent Sales Tax 196,276.28 494, 161.07 2971884.79
Total Taxes 196,276.28 494, 161.07 297,884.79
0 0R OR SERVICES:
---------------------
341. 510 Excess Fees Tax Collector 0.00 434,097. 16 434,097. 16
Total Intergovernmental Revenue 0.00 434,097. 16 434,097. 1
I iTRREST INCOME:
w., _ __ __- __- ,
361. 100 Interest On Investments 30,000.00 0.00 (30,000.00)
361.002 Interest Income-S.B.A. /Criminal Just® Bldg 0.00 48,497.50 48,497.50
361.003 Interest Income-S.B.A. /1981 Pond Issue 0.00 3,722.66 3,722.66
361.009 Interest Income-S.B.A. /Future Projects 0.00 40,771.23 40,771.23
361.010 Interest Income-On Investments-FRS 3,421.00 5, 190.49 1,769.49
361.001 Interest Income- ®Pro . 11 Cent Sales Tax 0.00 61,281.32 61,281.32
361. 101 Interest 1-Cent Sales Tarr 0.00 1,519.52 1,519. 52
361. 102 Interest Super Now 0.00 11,711.25 11,711.25
Total .Interest Income 33,421.00 172,693.97 139,272.97
------------
MISCELLANEOUS REVENUE:
----------------------
3 m 02 Donations/Higgs Reach Pier 4,000.00 4,000.00 0.00
369.900 Surplus Revenue 0.00 475.00 475.00
otal Miscellaneous Revenues _- _4,000.00 4,475.00 � __
`T 475.00
Total Revenues 233,697.28 1, 105,427.20 871,729.92
56
MONROE COUNTY, FLORIDA
CAPITAL PROJECTS FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1956
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL (UNPANO UR)
EXPENDITURES
GENERAL GOVERNMENT:
-------------------
Plantation Government Center - Phase I 287, 135.65 172,S24.20 114,311.45
Plantation Key Supervisor Of Elections Project 92,983.33 33,340.78 59,642.55
Jackson Square Phase II Southard St. Property 2,250.00 2,250.00 0.00
Key West Courthouse Emergency Generator Building 116,300.00 7,063.47 109,236.53
Total General Government 498,668.98 215,47Ss 45 283, 190.53
PUBLICSAFETY: _ _ ------_ _ ------------
Criminal Justice-Key West Jail 553,075.9S 459,291.59 123,784.39
Criminal Justice Marathon Courthouse 10 ,736.49 41,664.08 63, 72.40
Criminal Justice-Plantation Courthouse 13,090.60 11,336.96 1,753.64
Criminal Justice-Phase II Jackson Square 1,296, 115.84 610,252.29 685,863.5
Total Public Safety 1,995,018-9 1, 122,744.92 875,273.98
CULTURE AND RECREATIONS - - � _ _- ------------
-----------------------
Parks And Beaches-Higgs Beach 34,693.27 1,484.50 33,208.77
Key Largo Library-1961 Bond Issue 46,763.35 0.00 46,763.35
Sig Pine Key-Civic Center, FRS 68,250.00 0e00 68,250.00
Total Culture And Recreation 149,706.62 1,484.50 148,2 2. 12
Total Expenditures ,646,3 4.50�1,339,707.87 1,306,66 m63
Excess Of
Revenues ---- ------ _ - _ -,_
O r/(Und r) Expenditures (2,412, 97.22) (234,250.67)2, 173,41 . 5
Other Financing Sources (Uses): -- __- _„ -- - _
Budgeted Reserves 473,56 . 16 (473, 6 . 16)
Transfers From Other Funds 943,735. 14 943,735. 14 0.00
Total Other Financing Sources ( Uses) 1,417,301.30 943,735. 14 (473,566. 16)
Excess Of Revenues And Other „_ __- -- ------------
Sources Over/(Under) Expenditures
d Other Uses (995,395.92) 709,454.47 1,704, 50.
39
Fund Balance, October 1, 1935 1,962,220.26 1,982,220.28 0.00
Fund Balance, September 0, 1966 � 986,824.36 2,69.1,674.7 1,7O4,S50.3
5'7
MONROE COUNTY, FLORIDA
CAPITAL PROJECTS/ANINAL SHELTERS
BALANCE SKEET
SEPTENBER 30, 1986
Animal
Shelter
Assets
Cash & Fooled Investments 27,925.64
Total Assets 27,925.64
LIABILITIES AND FUND BALANCE
Liabilities:
Vouchers Payable 2, 198.54
Due To Other Funds 541.07
---------------
Total Liabilities 2,739.61
----------------
Fund Balance:
Reserved For Encumbrances:
Key West Animal Shelter 600a40
Total Reserved For Encumbrances - ----------
600.00
Unreserved:
---------------
Key West Animal Shelter 24,586.03
Total Unreserved Fund Balance -----24, 86.03-
Total Fund .Balance - -- 25, 186.03-
---------------
Total Liabilities And Fund Balance 27,925.64
58
NONROE COUNTY, FLORIDA
CAPITAL PROJECTS FUND-ANIMAL SHELTER
STATEMENT OF REVENUES, EXPENDITURES CHANGES IN FUND BALANCE
FOR THE FISCAL YEARENDED SEPTEMBER 30, 1966
FINAL
VARIANCE
FAVORABLE
BUDGE
' CTU (UNFAVORABLE)
REVENUES
INTEREST INCOME:
361. 100 Interest On TimeDeposits 0100 665.88 665.88
361- 102 Interest Super Now ace 00 1,497.66 1,497.66
Total Interest Income 0.00� 2, 163.54..v ._--2, 163.54 �
MISCELLANEOUS REVENUE:
-------------------------
Don tis /Southern ost Humane Society, Inc. 30,000.00 30,000.00
0.00
Total i .l l neon Revenues 30,000.00 30,000.0o� .-_ - --0.00
Iota l Revenues 30,000.00 32, 163. 54 2, 163.54
EXPENDITURES
HUMAN SERVICES
----------------
Key West Animal Shelter 60,000a00 36,977. 51 23,022.49
of l Human Services 60,000.00 36,977.51 23,022.49
"Total Expenditures 60,000.00 36,977„51 23,022.49
Excess Of Revenues
Over/(Under) Expenditures (30,000. 00) (4,813,97) 25, 166.03
Other Financing Sources es (Uses): ----------- ------ ----- -------------
Transfers From Other Funds 30,000.00 30,000.00 0.00
Total Other Financing Sour (Haas) - 30,000 00 --30,000.00---
0,Oa0,00--- -------
.00
�
Excess Of Revenues Other
- - - - --- ----- ---------
Sources Over/(Under) Expenditures
And Other Uses 0.00 25, 186.03 25, 186.03
Fend Balance, October 1, 1985 0.00 0.00
0.00
----------------
Fund Balance, September 30, 1986 0.00 25, 186.03 25, 186.03
SPECIAL ASSESSMENT FUND GROUP
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 701
BALANCE SHEET
SEPTEMBER 30, 1986
ASSETS Amount
Cash & Pooled Investments 128,765.97
Accounts Receivable 800.00
Due From Other Governments 596.00
Total Assets 130, 161.97
LIABILITIES AND FUND BALANCE
Liabilities:
Vouchers Payable 7,364.78
Due To Other Funds 10,335.89
---------------
Total Liabilities 17,700.67
---------------
Fund Balance:
Reserve For Encumbrances 101.32
Unreserved 112,359.98
---------------
Total Fund Balance 112,461.30
--------------
Total Liabilities And Fund Balance 130, 161.97
60
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 701
STATEMENT OF REVENUES, PEN I UR S & CHANGES IN FUND BALANCE
FOR THE FISCAL YEARENDED SEPTEMBER 30, 1986
VARIANCE
FINAL FAVORABLE
BUDGET (UNFAVORABLE)
REVENUES
311.000 Current Taxes 55, 153.00 52,917.40 (2,235.60)
311.200 Delinquent Taxes 0.00 1,323.29 1,323.29
Total Taxes 55, 153.00 54,240.69 (912.31)
---------
INTERGOVERNMENTALVENUE:
334.291 Division of Forestry, RFD Grant 700.00 700.00 0.00
Total Intergovernmental Revenue 700.00 700.00 0.00
----------
CHARGES FOR SERVICES:
----------------------
341.500 Excess Fees, Tax Collector 0.00 592.75 592.75
Total Charges For Services 0.00 592.75 592.75
IN' RR INCOME:
----------------
361.000 Interest Income-S.B.A. /General Operations 0.00 8,267.68 8,267.68
361. 103 Interest Super Now Account 0.00 1,422.01 1,422.01
Total Interest Income 0ro00 9,689.69 9,6 9.69
Total Revenues 55,853.00 65,223. 13 9,370. 13
61
NONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 701
STATEMENT OF REVENUES, EXPENIDITURES S CHANGES IN FUND BALANCE
FOR THE FISCAL E ENDED SEPTEMBER 30, 1986
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL (UN ° VO LE)
EXPENDITURES
GENERAL GOVERNMENT:
-------------------
CommissionsFees 6,689.00 3, 144.67 3,544.33
Total General rnment 61689.00 � 3,144.67 3,544.33
PUBLICS ET :
--------------
Big C ppitt Volunteer Ambul 36,461.50 20, 1 7.43 16,274.07
Big C ppitt Volunteer Fire Department 3,351.00 23, 165.40 40,215.60
- 14W
Total Public Safety99,842.50 43, 2.63 56,459.67
Total Expenditures 106,531.50 46,497.50 60,034.00
Excess Of Revenues
Over/(Under) Expenditures (50,678.50) 18,725.63 69,404. 13
Other Financing Sri (Uses):
Budgeted Reserves (9,662.81) 0.00 9,662.81
Transfers To Other Fund (9,900.69) (9,900.69) 0.00
Total Other Financing Sources (Uses) ( 19,563.50) (9,900.69) 9,662.81
Excess Df Revenues And Other
Sources Over/(Under) Expenditures
d Other Uses (70,242.00) 8,824.94 79,066.94
Fund Balance, October 1, 1965 103,63 .36 103,636.36 0.00
Fund Balance, September 30, 1966 33,394.36 112,4 1.30 79,066.94
62
ONEOE COUNTY, FLORIDA
MUNICIPAL VICE TAX DISTRICT NO. 702
BALANCE SHEET
SEPTEMBER 30, 1986
ASSETS Amount
Cash & Fooled Investments 327, 155.77
Taxes Receivable Delinquent 1 .54
Allowance For Uncollectible Taxes Delinquent C0.78>
Dane From Otter Governments 3,312. 18
---------------
Total Assets 330,482.71
---------------
LIABILITIES AND FUND BALANCE
Liabilities:
Vouchers Payable 46,679.40
Dane To Other Funds 34,600.86
---------------
Total Liabilities 81,280.2
---------------
Fund Balance:
Unreserved 249,202.45
Total Fund Balance 249,202.45
---------------
Total Liabilities And Fund Balance 330,482.71
---------------
---------------
63
NROR COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 702
STATEMENT OF REVENUES, EXPENDITURES & CHANGES N OR
FOR THE FISCAL YEAR ENDEDP EM 30, 1986
VARIANCE
FINAL FAVORABLE
BUDGET CTU (UNFAVORABLE)
REVENUE
311.000 Current Taxes 302,516.00 297,241.66 (5,274.32)
311.200 Delinquent Taxes 0.00 2,856.91 2,856.91
Total Taxes 302,516.00 300,098.59 (2,417.41)
-------
INTERGOVERNMENTALREVENUE:
--------------------------
334.291 Division of Forestry, Grant 600.00 600.00 0.00
Total Intergovernmental Revenue 600.00 600.00 0.00
0 FOR SERVICES:
---------------------
341.500 Excess Pees, Tax Collector 0.00 3,260. 14 3,260. 14
Total Charges For Services0.00 � 3,260. 14 3,260. 14
INS INCOME:
----------------
361.000 Interest Income-S.B.A. /General Operations 0.00 17,635.36 17,635.36
361. 103 Interest Super Now Account 0.00 2,911.28 2,911.28
Total Interest Income 0.00 20,546.64 20,546.64
--------------
MISCELLANEOUSREVENUE:
---------------------
369.900 Miscellaneous Revenue 0.00 216.32 216.32
369.907 Refund Prior Year/Insurance Year/Insurance Reimbursement Om 00 4, 16 .00 4,, 166.00
- - _
Total Miscellaneous Revenue 0.00 4,�404.32 ,404.32
Total Revenues 303,116.00 328,909.69 25,793.69
64
NONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 702
STATEMENT OF REVENUES, EXPENDITURES CHANGES IN FUND BALANCE
FOR THE FISCAL E SEPTEMBER 30, 1986
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL (UNFAVORABLE)
EXPENDITURES
GENERAL GOVERNMENT:
------------------
Commissions And Pees 14,818.00 11,692.78 3, 125.22
Total General Government 14,818.00 11,692.78 3, 125.22
PUBLIC SAFETY:
--------------
Fishermans Hospital 73,300.00 72,596.88 703. 12
Marathon Volunteer Eire Department 265,731.00 90. 133. 13 175,597.87
Total Public Safety 339,031.00 162,730.01 176,300.9
Total Expenditures 353, 4 .00 .174,422.79 179,42 .21
Excess Of Revenues
Over/( Under) Exp ndit r (50,733.00) 154,486.90 205,21 .90
Other Financing Sources (Uses):
Budgeted Reserves ( 17,284.36) 0..00 17,284.36
Transfers To Other Fund (34,317.64) (34,317.64) 0.00
Transfers From Other Funds 12,461.00 0.00 ( 12,461.00)
Total Other Financing Sources (Uses) (39, 141.00) (34,317.64) 4,823.36
Excess Of Revenues And Other
Sources Over/(Under) Expenditures
d Other Uses (89,874.00) 120, 16 .26 210,043.26
Fund Balance, October 1, 1985 129,033. 19 0.00
Fund Balance, September 30, 1956 39, 159. 19 249, 02.45 210,043.2
65
NONEOE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 703
BALANCE SHEET
SEPTEMBER 30, 1986
ASSETS Amount
Cash & Pooled Investments 159,372.07
Due From Other Governments 677.20
---------------
Total Assets 160,049.27
LIABILITIES AND FUND BALANCE
Liabilities:
Vouchers Payable 6,498. 14
Notes Payable 28,000.00
Due To Other Funds 10,960.08
---------------
Total Liabilities 45,458.22
---------------
Fund Balance:
Unreserved 114,591.05
---------------
Total Fund Balance 114,591.05
---------------
Total Liabilities And Fund Balance 160,049.27
---------------
---------------
66
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 703
STATEMENT OF REVENUES, I U 0 IN FUND BALANCE
FOR THE FISCALENDED SEPTEMBER 30, 1986
VARIANCE
FINAL FAVORMLE
BUDGET (UNFAVORABLE)
REVENUES
TAXES:
311.000 Current Taxes 59,929.00 58,622.87 ( 1,306. 13)
311.200 Delinquent Taxes 0.00 366.24 368.24
Total Taxes 59,929.00 58,991. 11 (937.89)
-------------
INTERGOVERNMENTAL REVENUE:
-----------------------------
334.291 Division of Forestry RFD Grant 600.00 600.00 0.00
Total Intergovernmental Revenue 600.00 600.00 0.00
0 0 FOR SERVICES:
---------------------
341.500 Excess Fees, Tax Collector 0.00 666.65 666.85
Total Charges For Services 0.00 666.65 666.35
N INCOME:
---- ----
361A 000 Interest Income-S.B.A. /General Operations 0.00 10,829.49 10,829.49
361. 103 Interest Super Now Account 0.00 1,691.38 1,691.38
°Total Interest Income 0.00 12,520.87 12,520.87
Total Revenues 60,529.00 72,778.83 12,249.83
67
Fl0NROE COUNTY, FLORID
MUNICIPAL SERVICE TAX DISTRICT NO. 703
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEBER 30, 1986
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL (UNFAVORABLE)
EXPENDITURES
GENERAL GOVERNMENT:
-------------------
Commissions And Fees 5, 198.00 3,995.22 1,202.78
Total General Government 5, 198.00 3,995.22 1,202.78
PUBLICSAFETY:
--------------
Conch Key Volunteer Amb 1 n 30,60000 30,591.00 9.00
Conch Key Volunteer Fire Department 102,964.00 35,019.80 67,944.20
Total Public Safety 133.564.00 65,610.80 67,953.20
----------- ----------- -------------
Total Expenditures 138,762.00 69,606.02 69, 155.98
-------------
Excess 0f Revenues
Oar 7(Trader) Expenditures (78,233.00) 3, 172.81 81,405.81
-------------
Other Financing Sources (Uses):
Budgeted Reserves ( 13,466.59) 0.00 13,466.59
Transfers To Other Fund ( 23,304.41) ( 10,843.41) 12,461.00
----------- ----------- -------------
Tot 1. Other Financing Sources ( Uses) ( 36,771.00) ( 10,843.41) 25,927.59
-------------
Excess Of Revenues d Other
Sours Over/(Under) Expenditures
d Other flaw ( 115,004.00) (7,670.60) 107,333.40
Fund Balance, October 1, 1985 122,261. 5 122,261.6 0.00
Fund Balance, September 30, 1986 7,257.65 114,591.05 107,333.40
68
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 704
BALANCE SHEET
SEPTEMBER 30, 1986
ASSETS Amount
Cash & Pooled Investments 209,278.59
Investments 0.00
Taxes Receivable Delinquent 1.60
Allowance For Uncollectible Taxes Delinquent (0.08)
Due From Other Funds 0.00
Due From Other Governments 1,917.71
---------------
Total Assets 211,197.82
LIABILITIES AND FUND BALANCE
Liabilities:
Vouchers Payable 15,428.27
Due To Other Funds 32,875.49
Accrued Salaries,Payroll Withholding & Benefits 3,756.66
Total Liabilities 52,060.42
---------------
Fund Balance:
Reserve For Encumbrances 106.03
Unreserved 159,031.37
---------------
Total Fund Balance 159,137.40
---------------
Total Liabilities And Fund Balance 211,197.82
69
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 704
STATEMENT OF REVENUES, EXPENDITURES 6 CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1986
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL (UNFAVORABLE)
REVENUES
TAXES:
311.000 Current Taxes 172,496.00 157,48.1.53 ( 15,014.47)
311.200 Delinquent Taxes 0.00 1,347.00 1,347.00
Total Taxes 172,496.00 158,828.53 ( 13,667.47)
INTERGOVERNMENTAL REVENUE:
334.291 Division of Forestry, RFD Grant 992.49 11050.00 57.51
Total Intergovernmental Revenue 992.49 11050.00 57.51
CHARGES FOR SERVICES:
341.500 Excess Fees, Tax Collector 0.00 1,704. 16 1,704. 16
Total Charges For Services 0.00 1.704. 16 1,704. 16
INTEREST INCOME:
361.000 Interest Income-S.B.A. /General Operations 0.00 14, 186.67 14, 186.67
361. 103 Interest Super Now Account 0.00 1,669.86 1,669.86
Total Interest Income 0.00 15,856.53 15,856.53
Total Revenues 173,488.49 177,439.22 3,950.73
70
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 704
STATEMENT OF REVENUES, EXPENDITURES 6 CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER0, 1986
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL (UNFAVORABLE)
EXPENDITURES
GENERAL GOVERNMENT:
Commissions nd Fees 6,849.59 5, 157.93 11691.6
Refunds Prior Year __,_1 9 4.68® _ 1,994.68 0
_ _ __ _
Total General Government ___8,844.27 ___7, 152.61_ ___ 1,691.66
PUBLIC SAFETY:
I l r d �Volunteer Ambulance 76,560.98 72,4 4.72 4,,0 6.26
Islamorada Volunteer Fire Department 7 1 _ 47,725.33 194,672. 18
Total Public Safety 18 958 9 �120, 190.05_ _ 198,768 44
Total Expenditures ------------
327,802.76 �127 342.66_ ___200,460. 10
Excess 0f Revenues
Over/(Under) Expenditures € 15 ,314 27} _50 096.56 ___2— -410-83
Oth Financing Sources (Uses):
€80®500.00} 0.00 80g500.00
Budgeted Reserves
Transfers To Other Fund €26�4 .7 } € 6�44 .73} O.00
Transfers From 0the Fundy �38 .00 0.00 (6,385.00)
Proceeds From Tay Anticipation Note 161,000.00 0.00 ( 161,000.00)
------------
Total Other Financing Sources (Uses) 60,439.27 (26,445.73) (86,885.00)
Excess Of Revenues And Other
Sources 0 rl(Under) Expenditures
d Other Uses (93875.00) 23® 50.83 117,525.83
Fund Balance, October 1m 1985 13 ,48 .57 135,486.57 0.00
Fund Balance, September 30, 1986 41,611.57 159, 137.40 117,525.83
K
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 705
BALANCE SHEET
SEPTEMBER 30, 1986
ASSETS Amount
Cash & Fooled Investments 765,578.98
Due From Other Governments 2,983.52
Total Assets 768,562.50
---------------
---------------
LIABILITIES AND FUND BALANCE
Liabilities:
Vouchers Payable 19, 105.97
Due To Other Funds 20,242.57
Deposit In Escrow 1,535.70
Total Liabilities 40,884.24
Fund Balance:
Reserve For Encumbrances 30,807.50
Unreserved 696,870.76
Total Fund Balance 727,678.26
---------------
Total Liabilities And Fund Balance 768,562.50
---------------
72
MON OE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 705
STATEMENT OF REVENUES, EXPENDITURES 6 CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEM ER 30, 1956
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL (UNFAVORABLE)
REVENUES
TAXES:
311.000 Current Taxes 270,21 .00 261,416. 6 (8,795.54)
311.200 Delinquent Taxes 0.00 404.67 404.67
Total Taxes 270,214.00 261,623. 13 (8,390.87)
------------
INTERGOVERNMENTAL VENUE:
---------------------------
334.291 Division of Forestry, RFD Chant 1,445.60 1,442.60 (3.00)
Total Intergovernmental Revenue 1,445.60 1,442.60 (3.00)
CHARGES FORS VICES:
--------------------
341.500 Excess Fees, Tax Collector O.00 2,963.76 2,9 3.76
Total Charges For Services 0.00 2,963.76 2,963.76
INTEREST INCOME®
---------------
361.000 Interest Income-S.B.A. /General Operations 0.00 58, 159.44 58,159.44
1. 103 Interest Super Now Account 0.00 2,037.6E 2,037.6E
Total Interest Income Os 00 60,197. 12 60,197. 12
Total Revenues 271,659.60 326, 26.61 54, 67.01
73
ONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO, 705
STATEMENT OF .REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEARENDED SEPTENEER 30, 1986
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL ( UNFAVORABLE)
EXPENDITURES
GENERAL GOVERNMENT:
--------------------
Commissions And Pees 16, 186.,56 16, 186.56 0.00
Refunds Prior Year 45.00 45.00 OW 0
Total General Government 16,231. 6 16,231.56 0.00
PUBLIC SAFETY:
-.-
Tavernier 'Volunteer Ambulance 101,354.96 41,517. 14 59,837.82
Tavernier Volunteer Fire Department 856,539.51 155, 147.45 701,392.06
Tot l Public Safety 957,894.47 196,664.59 761,229.88
----------------
Total Expenditures 974, 126.03 212,896. 15 761,229.88
Encase Of Revenues
Over/( Under) Expenditures (702,466.43) 113,530.46 815,996.89
Other Financing Seer (Uses):
Budgeted Reserves (29,833.65) 0.00 29,833.65
Transfers To Other Fund ( 20,981.39) (20,981.39) 0.00
Total Other Financing Sources ( Uses) (50,815.04) (20,981.39) 29,833.65
Excess Of Revenues And Other
Sources Over l(Un r) Expenditures
And Other Uses (753,281.47) 92,549407 845,8 0.54
Fund Balance, October 1, 1985 635, 129. 19 635, 129. 19 0.00
Fund Balance, September 0, 1986 ( 118, 152.28) 727,678.26 845,830.54
74
MONROE COUNTY. FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 706
BALANCE SHEET
SEPTEMBER 30, 1986
ASSETS Amount
Cash & Pooled Investments 319,334.63
Taxes Receivable Delinquent 9.82
Due From Other Governments 2,705.97
Total Assets 322,050.42
LIABILITIES AND FUND BALANCE
Liabilities:
Vouchers Payable 46,972.06
Due To Other Funds 22,083.01
Total Liabilities 69,055.07
---------------
Fund Balance:
Reserve For Encumbrances 172.54
Unreserved 252,822.81
-----—--- --
Total Fund Balance 252,995.35
--------------
Total Liabilities And Fund Balance 322;050.42
---------------
---------------
75
NONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 706
STATEMENT OF REVENUES, EXPENDITURES CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SE °TE BER 30, 1956
VARIANCE
FINAL FAVORABLE
BUDGET CTU (UN AV E)
REVENUES
TAXES:
311.000 Current 'Taxes 243,937.00 241,026.01 (2,910.99)
311.200 Delinquent Taxes 0.00 ( 1,598.62) ( 1,598.62)
Total Taxes 243, 37.00 239,427.39 (4,509.61)
-------------
INTERGOVERNMENTAL REVENUE:
--------------------------
334.2 1 Division of Forestry, RFD Grant 187.50 187.50 0.00
Total Intergovernmental Revenue 167.50 187.50 0.00
-----
CHARGES FOR SERVICES:
----------------------
341 00 Excess Fees, Tax Collector 0.00 2,519.20 2,519.20
Total Charges For Services 0.00 2,519.20 2,519.20
IN'TEREST INCOME:
-----------------
3 1.000 Interest Income-S.B.A. /General Operations 0.00 24,663.42 24,663.42
361. 103 Interest Super Now Account 0.00 2,926.42 2,926.42
°Tot l Interest Income 0.00 27,5E9.64 27,589.84
-----------
MISCELLANEOUS VENUE:
-----------------------
366.901 Donation Key largo Vol. ul. sir Equipmt 2,429.00 2,429.00 0.00
369.300 Reimbursement Error year 0.00 320.00 320.00
Total Miscellaneous Revenue 2,429.00 2,749.00 320.00
Total Revenues 24 , 5 .50 272,472.93 25,919.43
76
MONROE COUNTY, FLORID
MUNICIPAL SERVICE TAX DISTRICT NO. 706
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1986
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL (UNFAVORABLE)
EXPENDITURES
GENERAL GOVERNMENT:
------------------------
Commissions And Fees 14,602.00 10,974.49 3,627.51
Total Gametal Government 14,602.00 10,974.49 3,627.51
PUBLIC SAFETY:
----------------
Key Largo Volunteer bra l n 190,716.81 150,712.02 40,004.79
Key Largo Volunteer Fire Department 136,540.50 61, 166.33 75.374. 17
Total Public Safety 327,257.31 211,878.35 115,378.96
Total Expenditures 341,659.31 222,652.94 119,006.47
Excess Of Revenues
Ov rl(Und r) Expenditures (95,305.91) 49,620.09 144,925.90
Other Financing Sources (Uses):
Budgeted Reserves ( 126, 17.53) 0.00 126,517.53
Transfers To Other Funds ( 19,954.66) ( 19,954. 6) 0.00
Total Other Financing Sour (Uses) ( 146,472. 19) ( 19,954.66) 126,517.53
Excess Of Revenues d Other
Sources Over/(Under) Expenditures
And Other Uses (241,779m 00) 29,665. 43 271,443.43
Fund Balance... October 1, 1995 223,329.92 223,329.92 0..00
Fund Balance, September 30, 1986 ( 18,448.08) 252,995.35 271.443.43
77
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 707
BALANCE SHEET
SEPTEMBER 30, 1986
ASSETS Amount
Cash & Fooled Investments 91300. 18
Due From Other Governments 74.09
---------------
Total Assets 9,374.27
---------------
---------------
LIABILITIES AND FUND BALANCE
Liabilities:
Due To Other Funds 7,554.00
Total Liabilities 7,554.00
Fund Balance:
Unreserved 1,820.27
Total Fund Balance 1,820.27
---------- --
Total Liabilities And Fund Balance 9,374.27
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 707
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN POND BALANCE
FOR THE FISCAL YEAR ENDED SEPT EMBER 30, 1956
VARIANCE
FINAL FAVORABLE
BUDGET ACTT (UN 'AV0 ICE)
REVENUES
TAXES:
311.000 Current Taxes 91000.00 8,7 7.60 (212.40)
Total Taxes 91000.00 8,787.60 (212.40)
CHARGES FOR SERVICES:
341.500 Excess Fees, Tax Collector 0m00 74.09 74.09
Total. Charges For Services 0.00 74.09 74.09
INS S INCOME:
-----------------
361. 103 Interest Super Now Account 0.00 772.70 772.70
Total Interest Income 0.00 772.70 772.70
Total Revenues 91000.00 9,634.39 634.39
------------
EXPENDITURES
GENERAL GOVERNMENT:
-------------------
Commissions And Pees 700.00 260. 12 439.88
Total General Government 700.00 260. 12 439.98
Total Expenditures 700.00 260. 12 439.88
------------
Excess Of Revenues
Over/(Under) Expenditures 8,300.00 9,374.27 1,074.27
Other Financing Sources (Uses):
Budgeted Reserves (296,00) 0.00 296.00
Transfers To Other Pun (7,554.00) (7,554.00) 0.00
Total Other Financing Sources (Uses) (7,850.00) (7,554.00) 296.00
Excess Of Revenues Other
Sources Over/(Under) Expenditures
And Other Uses 450.00 1,820.27 1,370.27
Fund Balance, October 1, 1985 0.00 0.00 0.00
-----------
Fund Balance, September 0, 1986 450.00 1,820.27 1,370.27
79
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO, 708
BALANCE SHEET
SEPTEMBER 30, 1986
ASSETS Amount
Cash & Pooled Investments 158,526.51
Taxes Receivable Delinquent 4.75
Allowance For Uncollectible Taxes Delinquent (0.24)
Due From Other Governments 1,630.29
-------------
Total Assets 160, 161.31
---------------
---------------
LIABILITIES AND FUND BALANCE
Liabilities:
Vouchers Payable 11,551.01
Due To Other Funds 15,410. 14
------—-------
Total Liabilities 26,961. 15
------ -----
Fund Balance:
Reserve For Encumbrances 103,639.50
Unreserved 29,560.66
--------- --
Total Fund Balance 133,200. 16
----------
Total Liabilities And Fund Balance 160, 161.31
30
MONROE COUNTY, FLORIDA
MUNICIPAL VICE TAX DISTRICT NO. 708
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN .FUND BALANCE
FOR THE FISCAL YEARENDED SE 'EMBER 30, 1986
VARIANCE
FINAL FAVORABLE
BUDGET ACTT (UNFAVORABLE)
REVENUES
TAXES:
311.000 Current Taxes 145,913.O0 141,775.41 (4, 137.59)
311.200 Delinquent Taxes 0.00 304.71 304.71
Total Taxes 145,91 .00 142,080. 1 (3,832.88)
Cat U FOR SERVICES:
----------------------
341.500 Excess Fees, Tax Collector 0.00 1,630.07 1,630.07
Total Charges For Services 0e00 1,630.07 1,630.07
INTEREST INCOME:
----------------
361.000 Interest Income-S.B.A. /General Operations 0.00 8,886.87 8,886.87
361. 103 Interest Super Now Account Om 00 2, 132.73 2, 132.73
Total Interest Income 0.00 11,019.60 1110.19. 0
----
MISCELLANEOUS REVENUE:
----------------------
384.001 Proceeds From Tax Anticipation Note 100,000.00 0.00 ( 100,000.00)
Total Niscellaneous Revenue 100,000.00 OA 00 ( 100,000.00)
Total Revenues 245,91 .00 154,729.79 (91,18 .21)
81
MONROE 00UNT , FLORID
MUNICIPAL, SERVICE TAX DISTRICT NO. 708
STATEMENT OF REVENUES, EXPENDITURES 8 0HA.NGES IN FUND BALANCE
FOR THE FISCAL 'YEAR ENDED SEPTEMEER 30, 1986
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL ( UNFAVORABLE)
EXPENDITURES
GENERAL GOVERNMENT:
--------------------
Commissions And Fees 5,553.00 5,471.30 81. 70
Refunds Prior Year 31.95 31.95 0.00
Total General Government 5,584.95 5,50 .25 81.70
PUELIO SAFETY,
--------------
Sugarloaf Key Volunteer Ambulance 46,885.00 35, 134.70 11,750.30
Sugarloaf Volunteer Fire Department 204,630.00 31,446. 14 173, 183. 86
Total Public Safety 251,515.00 66,580.84 184,934. 1
Total Expenditures 257,099.95 72,084.09 185,05.8
Excess Of Revenues
Over/( Under) Expenditures ( 11, 186.95) 82,645.70 93,832.65
Other Financing Sources (Uses):
Budgeted Reserves 8,304.38 0.00 (8,304.38)
Transfers To Other Funds ( 15,212.67) ( 15,212.67) 0.00
Total Other Financing Sources ( Uses) ( 6,908.29) ( 15,212.67) ( 8,304.38)
Encase Of Revenues And Other
Sources Over/(Under) Expenditures
And 0ther Uses ( 18,095.24) 67, 33.03 85,528.27
Fund Balance, October 1, 1985 129,033. 19 65,767. 13 (63,266.06)
Find Balance, September 30, 1986 110,937.95 133,200. 16 22,2 2.21
82
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO, 709
BALANCE SHEET
SEPTEMBER 30, 1986
ASSETS Amount
Cash & Pooled Investments 188,787.38
Taxes Receivable Delinquent 11.02
Allowance For Uncollectible Taxes Delinquent (0.55)
Due From Other Governments 1,648.88
--------------
Total Assets 190,446.73
---------------
---------------
LIABILITIES AND FUND BALANCE
Liabilities:
Vouchers Payable 42,828.86
Due To Other Funds 31,536.71
---------------
Total Liabilities 74,365.57
----------------
Fund Balance:
Unreserved 116,081. 16
---------- —
Total Fund Balance 116,081. 16
---------------
Total Liabilities And Fund Balance 190,446.73
---------------
---------------
83
C ONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 709
STATEMENT OF REVENUES, EXPENDITURES & CHANCES IN FUND BALANCE
FOR THE FISCAL YEAR DED SEPTENSER 30, 1986
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL (UNFAV0 LE)
REVENUES
TAXES:
311.000 Current Taxes 143,707.00 141,398.81 (2,308. 19)
311.200 Delinquent Taxes 0.00 218.63 218.63
Total Taxes 143,707.00 141,617 44� � (2,089.56)
---------
INTERGOVERNMENTALREVENUE:
---------------------------
3 4.291 Division of Forestry, RFD Gant 280.00 280.00 0.00
Total Intergovernmental Revenue � 280.00 � 280.00 0.00
-------
CHARGES FORSERVICES:
-------------------
41.500 Excess Fees, Tax Collector 0.00 1,555.98 1,555.98
Total Charges For Services 0.00 1,555.98 1,555.98
INT .EST INCOME:
---------------
361.000 Interest Income-S.B.A. /General Operations 0.00 13,492.06 13,492.06
361. 103 Interest Super Now Account 0.00 1,04 .23 1,049.23
Total Interest Income _ - 0.00 14,541.29 14,541.29
Total Revenues 143,E 87.00 157,994.71 14,007.71
84
ONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 709
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
, FOR THE FISCAL YEAR ENDED SEPTE BER 30, 1986
VARIANCE
�`IN y� AO t E
i UDCET ACT (UNFAVORABLE)
EXPENDITURES
GENERAL GOVERNMENT:
---------------------
Commissions And Pees 11,042.00 8,876.29 2, 165.71
Total General Government 11,042.00 8,876.29 2, 165.71
PUBLICSAFETY:
--------------
Rig Pine Volunteer bulan Oe 00 158.00 ( 158.00)
Fishermans Hospital 87,999.53 87,999.53 0.00
Big Pine Volunteer Pine Dept. 94,924.00 48,200. 14 46,723.86
Total Public Safety 182,923.53 136,357.67 46,565.86
Total Expenditures 193,965.53 145,233.96 48,731.57
Excess Of Revenues
Over/(Under) Expenditures (49,978.53) 12,760.75 62,739.28
-------
Other Financing Sources (Uses):
Budgeted Reserves (8, 195.83) 0.00 8, 195.83
Transfers To Other Funds ( 31, 140.64) (31,140.64) 0.00
Tot l Other Financing Sources (Uses) ( 39,336.47) (31, 14Q 6 ) 5195.83
Excess Of Revenues d Other
Sources Over/(Under) Expenditures
d Other Uses (89,315.00) ( 18,379.89) 70,935. 11
Fund Balance, October 1, 1985 134,461.05 13 ,461.05 0e00
Feund Balance, September 30, 1986 45, 146.05 116,081. 16 70,935. 11
85
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 710
BALANCE SHEET
SEPTE14BER 30, 1986
ASSETS Amount
Cash & Pooled Investments 79, 172.31
Taxes Receivable Delinquent 7.73
Allowance For Uncollectible Taxes Delinquent (0.39)
Due From Other Governments 395. 18
------ -------
Total Assets 79,574.83
LIABILITIES AND FUND BALANCE
Liabilities:
Vouchers Payable 7,598.78
Due To Other Funds 9,305.71
---------- --
Total Liabilities 16,904.49
---------------
Funnd Balance:
Reserve For Encumbrances 1,262.50
Unreserved 61,407.84
Total Fund Balance 62,670.34
---------------
Total Liabilities And Fund Balance 79,574.83
86
ONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 710
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL E ENDED SEPTEEER 30, 196
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL (UNFAVORABLE)
REVENUES
TAXES:
311.000 Current Taxes 42, 156.00 34, 162.69 (7,993.31)
311.200 Delinquent Taxes 0.00 19.38 19.38
Tot l Taxes 42, 156.00 34, 182.07 (7,973.93)
--------------
INTERGOVERNMENTAL VENUE:
334.291�Division of Forestry, RFD Grant 356.24 365.00 28.76
Total Intergovernmental Revenue 356.24 355.00 28.76
CFI UES FOR SERVICES:
---------------------
341.500 Excess "' , Tax Collector 0.00 370.47 370.47
Total Charges For Services 0.00 370.47 370.47
INTEREST INCOME:
------------------
1.000 Interest Income--S.B.A. /General Operations 0.00 4,963.20 4,963.20
361. 103 Interest Super Now Account 0.00 1,334.05 1,334.05
Total Interest Income 0.00 6,297.25 6,297.2
Total Revenues 42,512.24 41,234.79 ( 1,277.45)
87
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX OISTRICT NO® 710
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 198
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL (UNF VO L )
EXPENDITURES
GENERAL GOVERNMENT:
-------------------
Commissions And Pees 4,076g00 21 491. 1 1,584.81
Total General Government 4,076.00 2,491. 19 1,564.81
PUBLIC SAFETY:
---------------
Layton V olunte r Pine Dept. 67,705.84 33. 185.76 34,520.08
----------
Total Public Safety 67,705.84 33, 185.76 34,520.08
Tot l Expenditures 71,781.84 35,676.95 36, 104.89
Excess Of Revenues
Over/(Under) Expenditures (29,269.60) 5,557.84 34,827.44
Other Financing Sources (Us )4
Budgeted Pear (5,700 n 44) 0.00 5,700.44
Transfers To Other Fund ( 15,421.9 ) (9,03 .96) 6,385.00
Total Other Financing Sources (Uses) ( 21, 122.40) (9,03 .96) 12,085.44
--------------
Excess Of Revenues d Other
Sources Over/(Under) Expenditures
d Other flaw ( 50,392.00) (3,479. 12) 46,912.88
Fund Balance, October 1, 1985 66, 149.46 66, 149.46 Oa 00
-------------
Fund Balance, September 30, 1986 15,757.46 62,670.34 46,912.88
88
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 711
BALANCE SHEET
SEPTEMBER 30, 1986
ASSETS Amount
Cash & Fooled Investments 148,002.03
Due From Other Governments 446.21
---------------
Total Assets 148,448.24
LIABILITIES AND FUND BALANCE
Liabilities:
Vouchers Payable 21,227.64
Due To Other Funds 13,838.75
---------------
Total Liabilities 35,066.39
---------------
Fund Balance:
Reserve For Encumbrances 396.29
Unreserved 112,985.56
---------------
Total Fund Balance 113,381.85
---------------
Total Liabilities And Fund Balance 148,448.24
89
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 711
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1986
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL (UNFAVORABLE)
REVENUES
TAXES:
11.000 Current Taxes 40,963.00 39,413.23 ( 1,549.77)
311.200 Delinquent Taxes 0.00 124.32 124.32
Tot l Taxes 40,96 .00 39,537.55 ( 1,425.45)
-------------
INTERGOVERNMENTAL REVENUE:
334.291�Division of Forestry, RFD Grant 292.49 350.00 57.51
Total Intergovernmental Revenue 292.49 350.00 57.51
CH GES FOR SERVICES:
-----------------------
341 500 Excess Fees, Tax Collector 0.00 444.56 444.56
Total Charges For Services 0.00 444.56 444.56
INTE ST INCOME:
__ --__
361.000 Interest Income-S.B.A. /General Operations 0.00 10,674.87 10,674.87
361. 103 Interest Super Now Account 0.00 1,081.54 1,081.54
Total Interest Income 0.00 11,756.41 11,756.41
Total Revenues 41.255.49 52,088.52 10,833.03
90
NONROE COUNTY, FLORID
MUNICIPAL SERVICE TAX DISTRICT NO. 711
STATEMENT OF REVENUES, EXPENDITURES 6 CHANGES IN FUND BALANCE
FOR THE DISC 'YEAR ENDED SEPTEMBER .30, 1986
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL (UNFAVORABLE)
EXPENDITURES
GENERAL GOVERNMENT:
-------------------
Commissions Fees 4,637.00 2,855.67 1,781.33
Total Gametal Government 4,637.00 2,855.67 1,781.33
PUBLICSAFETY:
--------------
Stock Island Volunteer Pine Dept. 88,274.49 36,275e96 51,998.61
Stock Island Volunteer lazn 35,000.00 24,000.00 11,000.00
Total Public Safety 123,274.49 60,275.88 62,998.61
Total Expenditures 127,911. 9 63,131.55 64,779.94
a Of Revenues
Over/(Under) Expenditures (86,656.00) ( 11,043.03) 75,612.97
----
Other Financing Sour (Uses):
Budgeted Reserves ( 13,5 0.52) 0.00 13,5 0«5
Transfers To Other Pnxn ( 13,765.48) ( 13,765.46) 0.00
Total Other Financing Sources (Uses) (27,296.00) ( 13,765.46) 13,530.52
Excess Of Revenues And Other
Sources Over/(Under) Expenditures
d Other Uses t113, 52.00) (24,808.51) 89, 143.49
Fund Balance, October 1, 1985 138, 190.36 133, 190.36 0.00
Fund Balance, September 30, 1986 24,238.36 113,381.55 89, 143.49
91
NONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 712
TRANSLATOR
BALANCE SKEET
SEPTEMBER 30, 1986
ASSETS Amount
Cash & Pooled Investments 78,687.88
Taxes Receivable Delinquent 92.02
Estimated Uncollectible Taxes Delinquent G4.60>
Accounts Receivable 1,572.00
Due From Other Governments 8,205. 4
--------------
Total Assets 88,552.54
LIABILITIES AND FUND BALANCE
Liabilities:
Vouchers Payable 22, 163.26
Due To Other Funds 4,330.93
--------------
Total Liabilities 26,494. 19
---------------
Fund Balance:
Unreserved 62,058.35
Total Fund Balance 62,058.35
---------------
Total Liabilities And Fund Balance 88,552.54
92
MONROE COUNTY, FLORIDA
TRANSLATOR FUND
STATEMENT OF REVENUES, EXPENDITURES CHANGES IN FUND BALANCE
FOR THE FISCAL YEARNORU SEPTEMBER 30, 196
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL (UNFAVORABLE)
REVENUES
TAXES:
311,000 Current Taxes 747,024.00 727,6 0. 14 ( 19,333.86)
311.200 Delinquent Taxes 0.00 1,312.64 1,312.64
Tot l Taxes 747,02 .00 729,002.78 ( 18,021.22)
0S USS FOR SERVICES:
----------------------
341.500 Excess Rees, Tax Collector 0.00 8,076.26 8,076.26
Total Charges For Services 0.00 8,076.26 8,076.26
INTER INCOME:
361..000 Interest Income-S.B.A. /Ceneral Operations 0,0 0.00 26,467.00 8,487.00
361. 103 Interest Super Now Account 0.00 911.71 911.71
`dotal Interest Income 20,000.00 29,398.71 9,39 .71
-------------
MISCELLANEOUS REVENUE:
----------------------
369. 7 Proceeds From Insurance-Lightning Damages 0.00 6,937.87 6,937.87
Total Miscellaneous Revenue 0.00 6,937.87 6,937.87
Total Revenues 767,024.00 773,415.62 6,391.62
93
NONROE COUNTY, FLORIDA
TRANSLATOR FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL E ENDED SEPTEMBER 30, 1986
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL ( UNFAVORABLE)
EXPENDITURES
CULTURE AND RECREATION:
-----------------------
Translator 1, 105,361.00 1,0 6,467.60 16, 93Q40
Total Culture & Recreation 1, 105,36.1.00 1,086,467.60 18,893. 40
------------ ----------- -------------
Total Expenditures 1, 105,361.00 1,086,467.60 18,893.40
------------ ---------- - -,-- ---------
Excess Of Reventies
Overl(Under) Expenditures (33 ,337.00) (313,051.98) 25,285.0
Other Financing Sources (Uses):
Budgeted Reserves (37, 105.00) Ou 00 37, 105.00
-- ----,--_
Total Other Financing Sources ( Uses) ( 37, 105.00) 0.00 37, 105.00
------------ -------- ---- -------------
Excess Of Revenues And Other
Sources Over/(Under) Expenditures
And Other Uses ( 375,442.00) (313,051,98) 62, 90.02
Pond Balance. October 1, 1965 375, 110. 3 375, 110. 3 0.00
------------ ---------- -------------
Fund Balance, September 30, 1966 ( 331.67) 62.058.35 62,390.02
94
BONEOE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 713
CROSS KEY WATERWAY ESTATES ROAD DISTRICT
BALANCE SHEET
SEPTEMBER 30, 1986
ASSETS Amount
Cash 69,046.68
Due From Other Governments 444.56
---------------
Total Assets 69,491. 4
LIABILITIES AND FUND BALANCE
Liabilities:
Notes Payable 140,000.00
Total Liabilities 140,000.00
---------------
Fund Balance:
Unreserved (70,508.76)
Total Fund Balance (70,508.76)
Total Liabilities And Fund Balance 69,491.24
95
MONNOP COUNTY, FLORIDA
,.., MUNICIPAL SERVICE DISTRICT NO. 713
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND OP
FOR THE FISCALYEAR ENDED SEPTEMBER 30, 1986
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL (UNFAVORABLE)
REVENUES
TAXES:
311.000 Current Taxes 40,946.00 40,428.77 (517.23)
311.200 Delinquent 'Taxes 0.00 29.69 29.69
Total 'Takes 40,946.00 40,456.4 (487.54)
OM PS FOR SERVICES:
---------------------
341.500 Excess Fees, Tax Collector 0.00 444.56 444.56
Total Charges For Services 0.00 444.56 444.56
INPS°T INCOME:
361.000 Interest Income-S.B.A. /General Operations 0.00 4,354.36
361. 103 Interest Super Now Account 0.00 123.25 123.2
Total Interest Income 0.00 5,077.61 5,077.61
Total Revenues 40,946.00 45,980.63 5,034.63
-------------
EXPENDITURES
TRANSPORTATION:
Cross �Waterways 36,256.00 14,456.23 21,799.77
Total (General Government 36,256.00 14,456.23 21,799.77
Total Expenditures 36,256-00 14,456.23 21,799.77
Excess Of Revenues
Over/(Under) Expenditures 4,69Oa00 31,524.40 26,834.40
Other Financing Sources (Uses):
Budgeted Reserves (55,643.00) 0.00 55,6 3.00
Total Other Financing Sources ( Uses) (55, 43.00) 0.00 55,643.00
Excess Of Revenues And Other
Sources Over/(Under) Expenditures
d Other U (50,953 m 00) 31,524.40 82,477.40
Fund Balance, October 1, 1965 ( 10 , . .16) ( 102,03 . ,16) 0.00
Fund Balance, September 30, 1986 ( 152,986. 16) (70, 0 .76) 82,477.40
96
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 714
GULF DRIVE SPECIAL ROAD & BRIDGE TAXING DISTRICT
BALANCE SHEET
SEPTEMBER 30, 1986
ASSETS Amount
Cash 37.52
Total Assets 37.52
---------------
---------------
LIABILITIES AND FUND BALANCE
Liabilities:
Due To Other Funds 26,954.30
Total Liabilities 26,954.30
-----------
Fund Balance:
Unreserved (26,916.78)
Total Fund Balance (26,916.78)
-----------
Total Liabilities And Fund Balance 37.52
97
NONR.OE COUNT`, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 714
STATEMENT OF REVENUES, EXPENDITURES 8 CHANGES IN FUND BALANCE
FOR THE FISCAL YEARENDED SEPTEMBER 30, 1986
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL (UNFAVORABLE)
REVENUES
INTEREST:
361. 103 Interest Money Market 0.00 192. 7 192.197
Total Taxes 0.00 192.97 192.97
-------------
MISCELLANEOUS REVENUE:
363.000�Special Assessment-Gulf Drive 28,500.00 0.00 (28,500.00)
Total Intergovernmental Revenue nu 28,500. Oa 00 (28,500.00)
Total Revenues 28,500.00 192.97 (28,307m03)
EXPENDITURES
TRANSPORTATION:
----------------
Gulf Drive 30,638.00 2,997.30 27,640.70
Total General Government 0,638.00 2,997.30 27,640.70'
Total Expenditures 30,638.00 2,997.30 27,640.70
Encase Of Revenues
Over/(Under) Expenditures (2, 138.00) (2,804.33) (666.33)
Other Financing Sources (Uses):
Transfers To Other Fund (24,937.00) .00 24,937.00
Total Other Financing Sou (Uses) (24,937.00) 0.00 24,937.00
Excess Of Revenues And Other
Sources Over/(Under) Expenditures
d Other Uses (27,075.00) (2,804.33) 24,270.67
Pond Balance, October 1, 1985 134,4 1.O5 (24, 112.45) ( 158,573.50)
Fu nd Balance, September 30, 1986 107,386.05 (26,916.78) ( 134,302.83)
98
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 715
MARINERS HOSPITAL, SPECIAL TAXING DISTRICT
BALANCE SHEET
SEPTEMBER 30, 1986
ASSETS Amount
Cash 15,691.02
Due From Other Governments 5,409.77
Total Assets 21, 100.79
---------------
LIABILITIES AND FUND BALANCE
Liabilities:
Accounts Payable-Mariners Hospital 21, 100.79
Total Liabilities 21, 100.79
Fund Balance:
Unreserved 0.00
Total Fund Balance 0.00
----------
Total Liabilities And Fund Balance 21, 100.79
99
SONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 715
STATEMENT OF REVENUES, EXPENDITURES 6 CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1936
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL (UNFAVORABLE)
REVENUES
TAXES:
311.000 Current Taxes 522,659.00 503, 196.98 ( 19,462.02)
311.200 Delinquent Taxes 0.00 9.55 9.55
Total Taxes 522,659.00 503,206.53 ( 19,452.47)
UR UES FOR SERVICES:
41.500 Excess�P ,�T x Collector 5,408.87 5,408.87 0.00
Total Charges For Services 5,408.87 5,406®37 0.00
INTEREST INCOME:
----------------
3 1.000 Interest Income-S.B.A. /General Operations 0.00 4,402.54 4,402.54
361. 103 Interest Super Now Account 16,382.01 ,298. ( 11,083.07)
Total Interest Income 16,382.01 9,701.48 (6,680.53)
Total Revenues 544,449.88 518,316.68 (26, 133.00)
EXPENDITURES
HUMAN SERVICES:
----------------------
Mariners Hospital 518,316.88 515,31 .33 0.00
Total General Government 518,316.88 516,316.66 0.00
-----
Total Expenditures 515,316.6E 518.316.88 Oa OO
Excess Of Revenues
Over!(Under) Expenditures 26, 133.00 ( .00) (26, 133.00)
Pond Balance, October 1, 1985 0.00 0.00 Oa 00
Fund Balance, September 30, 1956 26, 133.00 ( .00) (26, 133.00)
100
i ONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 716
SPECIAL TAXING DISTRICTCPLANNING,BUILDING,20ING
BALANCE SHEET
SEPTEMBER 30, 1986
ASSETS Amount
Cash & Pooled Investments 2,018,580.20
Investments 300,000.00
Taxes Receivable Delinquent 142.69
Estimated Uncollectible Taxes Delinquent (7. 13)
Due From Other Governments 15,795.51
---------------
Total Assets 2,334,511.27
---------------
---------------
LIABILITIES AND FUND BALANCE
Liabilities:
Vouchers Payable 68,789. 16
Due To Other Government 108,90 .80
Accrued Salaries,Payroll, Withholding, Benefits 57,99.5.26
Revenues Collected In Advance 9,441.30
------m---------
Total. Liabilities 245, 129.52
---------------
Fund Balance:
Unreserved 2,089,381.75
Total Fund Balance 2,089,381.75
---------------
Total Liabilities And Fund Balance 2,334,511.27
---------------
---------------
101
ONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 71
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND C
FOR H FISCAL YEAR ENDED SEPTEMBER 30, 1966
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL (UNFAVORABLE)
REVENUES
TAXES:
11.000 Current Taxes 1,432,09 .00 1,386,8 7.46 (45, 1 .54)
311.200 Delinquent Taxes 0.00 464.61 464.61
Total Taxes 1,432,098.00 1,387,,352.07 (44,745.93)
L: CENSES & PERMITS:
-------------------
22. 100 Building Permits 700,000.00 568, 10 .50 ( 131,896.50)
322. 101 Building Permits -,Marathon 0.00 361,453. 10 361,4 3. 10
322. 102 Building Permits - Tavernier 0.00 1, 102,252.23 1, 102,252.23
322. 103 Competency Cards 75,000.00 86,078.00 11,078.00
22.200 Permit Application Pee -° Lower Keys • 0.00 37,7 0.00 37,750.00
322.201 Permit Application Pee - Marathon 0.00 17,750.00 17,750.00
322.202 Permit Application F° - Tavernier 0.00 111,424.20 111,424.20
Total Public Safety 775,000.00 2,284,811.03 1,509,811.03
-------------
INTERGOVERNMENTAL REVENUE:
--------------------------
334.500 State Assistance - -10 Program 31, 71.00 0.00 (31,471.00)
Total Intergovernmental Revenue 31,471.00 0.00 (31,471.00)
CHARGES FOR SERVICES:
--------------------
341.. 510 .Excess Pees, Tax Collector 0.00 15,337.48 15,337.4E
Total Charges For Services 0.00 15,337.48 15,337.46
102
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 716
STATEMENT OF REVENUES. EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCALR DD SEPTEMBER 30, 196
VARIANCE
FINAL FAVORABLE
BUDGET ACTUAL (UNFAVORABLE)
FINES & FORFEITURES:
354.001 Local Ordinance Violations/Code Ran r m't 0.00 212. 10 212. 10
Total Economic Environment Oro 00 212. 10 212. 10
INTO INCOME:
--------------------
361.000 Interest on Time Deposit/Planning Ftarn 0.00 60,693.60 60,693.60
361. 102 Interest Sanger Now Account 0.00 19,533.47 19,533.47
Total Interest Income 0.00 80,227.07 80,227.07
-------------
MISCELLANEOUS RMNDR:
---------------------
369.900 Miscellaneous Revenue 0e00 31383. 16 3,3 3. 16
`dotal Miscellaneous Revenue 0.00 3,383. 16 ,:333. 16
Total Revenues 2,238,569.00 ,771,322.91 1,532,753.91
103
NONEOE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 71
STATEMENT OF REVENUES, EXPENDITURES & CHANGES N FUND BALANCE
FOR THE FISCAL E ENDED SEPTEMBER 30, 1986
VARIANCE
FINAL FAVORABLE
LE
BUDGET ACTUAL (UNFAVORABLE)
EXPENDITURES
GENERAL GOVERNMENT:
-------------------
1001-515 Planning & Zoning 746,405.63 711,303. 16 35, 102.47
1001-515 Planning Data Processing 71,236.85 45,990.00 25,2 6.6
1003-- 15 Monroe County Comprehensive Plan 31,471.00 0.00 31,471.00
1460--513 Planning/Building/Code Enforcement Fees 41,006.00 38,897.50 2, 108.50
Total General Government 890, 119.48 796, 180.66 9j,938.82
PUBLICSAFETY:
-------------
100 -524 Building Department 706,643.02 684,600.37 22,042.6 .
1002-524 Building Department Supplement 1,416.94 1,415.56 1.36
1005-524 Code Enforcement 227,411.63 199,744.57 27,667.06
Total Public Safety 935,471.59 665,760.50 49,711.09
Total Expenditures 1,825,591.07 1,6E1,941. 16 143,649.91
Excess Of Revenues
Ove l(Und r) Expenditures 41 ,977.93 2,089,381.75 1,676,403.82
Other Financing Sources (Uses):
Budgeted Reserves ( 10 ,622.48) 0.00 102,622.48
Total Other Financing Sources (Uses) ( 102,62 .46) 0.00 102,622.48
Excess Of Revenues And Other
Sources Over/(Under) Expenditures
d Other Uses 310,355.45 2,08 ,381.75 1,779,026.30
Fund Balance, October 1, 1965 0.00 0.00 0.00
Fund Balance, September 0, 1986 310,355.45 ,0d9,361.75 1,779,026.30
104
PROPRIETARY FUNDS GROUP
..................
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE DISTRICT - WASTE
BALANCE SHEET
FOR FISCAL YEARS ENDED SEPTEMBER 30, 1985 AND 1986
ASSETS
CURRENT ASSETS 1986 1985
-----------
Cash & Pooled Investments 4,094,416. 11 3,409,706.87
Receivables: 297.26 1.039.36
Delinquent Taxes Net Special Assessments 1,262, 148.36 1,236,558.58
Less Allowance For Uncollectibles (752,988.50) (636,727.00)
Accounts 34,499.99 18, 106. 16
Due From Other Governments 4,431.02 2, 162.20
Total Current Assets 4,642,804.24 4,030,846. 17
RESTRICTED ASSETS
Cash With Fiscal Agent 212,680.83 2,202,542.50
Revenue Bond-Sinking Account:
Cash 752,261.64 170,472.81
Total Revenue Bond - Sinking Account 752,261.64 170,472.81
-------------- -------------
Revenue Bond-Reserve Account: 2,030.67 2,472.00
Cash
Investments 985,000-00 1,012,000-00
Interest Receivable On Investments 0.00 44,957.64
Unamortized Discount On Investments (20,552.50) ( 17,265.81)
-------------- -----------
Total Revenue Bond-Reserve Account 966,478. 17 1,042, 163.83
---—--------- -------
Revenue Bond-Renewal And Replacement: 1,408.51 51,026.95
Cash Investments 520,002.00 305,000.00
Interest Receivable On Investments 5,359.30 -0-
Unamortized Discount On Investments (4,889.23) (5,391.91)
-------------- -------------
Total Revenue Bond-Renewal And Replacement 521,880.58 350,635.04
------------- -------------
Total Restricted Assets 2,453,301.22 3,765,814. 18
--------—----- --------------
105
ONROE COUNTY, FLORID
MUNICIPAL SERVICE DISTRICT - WASTE
BALANCESHEET
FOR FISCAL YEARS ENDED SEPTEMBER 30, 1985 AND 1986
1986 1985
SETS
PROPERTY
Land 214, 105.00 214, 105.00
Buildings 8,445.00 8,445.00
ImprovementsOthern Buildings 145,735.68 145,735.68
Plant Equipment 7,940,322.34 7,748,298. 4
Pla
Pl a 1,761,977 u 30 1,633,511.09
Equipment nt
Construction In Progress 192,405K00 -0
Total 10,2 2,990.32 9,750,095. 11
Less cumulated Depreciation (3 539, 05.89) (2,741,739.80)
Total Property 6,723,984.43 7,008,355.31
Total Assets 13,8 0,089.89 14,,805,015.66
LIABILITIES AND FUND EQUITY
CURRENT LIABILITIES
PAYABLE FROM CURRENT SETS
-----------------------------
Accounts Payable 260,516.30 274,269. 13
Daze To Restricted Assets, Renewal 8 Replacement 0.00 44,380-00
Due To Other Funds 403,887. 53 440,027.77
Accrued Salaries, Payroll Withholding & Benefits 104, 13.78 41,237.97
Other Current Liabilities 8,211.95 11.95
Total Current Liabilities
Payable From Current sets 777 029®56 _ 799,926e82
106
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE DISTRICT WASTE
BALANCESHEET
FOR FISCAL YEARS ENDED SEPTEMBER 30, 1985 AND 1986
1986 1985
LIABILITIES AND FUND EQUITY
CURRENT LIABILITIES
PAYABLE FROM RESTRICTED ASSETS
------------------------------
Accounts nts Payable 57,360.00 -°0-
atured Ponds .Payable -0.- 105,000.00
Matured Interest Payable 212,680.83 2,097,542- 0
Accrued Interest Payable 317,277. - -
Total Current Liabilities -
PaPable From Restricted Assets 587,318.79 2,202,542.50
Total Current Liabilities 1,364,348.35 3,00 ,469.32
LONG-TEEM DEBT
-------------
evenue .Bonds Payable 11,870,000.00 7,810,000.00
Less: Una orti ed Discount On Bonds Sold (426,663.38) ( 169,443.91)
Unamo ti ed Capital Appreciation (2,559,592.36) 0.00
Leases Payable From Current Assets -0 50,510.71
Total Long-Tern Debt 8,88 ,744.26 7,691,066.80
-------------- _---_- -
Total Liabilities 10,248,092.61 10,693,5 6. 12
FUND EQUITY -------- ---- ---------------
Contributed Capital 2,805,648.70 2,805,648.70
Retained Earnings:
Unreserved ( 1,099,633.42) (257,440.84)
Reserved For Payment Of Long-Term Debt 1,865,982.00 1,563,271.68
------------
Total Pond Equity 3,571,997.28, -4, 111,479.54-
Total Liabilities And Fund Equity 13,820,08 .89 14,805,015.66
107
MONROE COUNTY, FLORIDA
MUNICIPAI, SERVICE DISTRICT - WASTE
STATEMENT 0P REVENUES, EXPENSES, AND FUND EQUITY
FOR FISCAL YEAR ENDED SEPTEMBER 30, 1985 AND 1986
186 1985
0P N REVENUE:
-------------------
Valorem Taxes 355,904.69 230,601.37
Delinquent Taxes 5,936.59 15.334.26
Garbage Franchise Pees 361,927.58 222, 136.44
Intergovernmental Revenue:
Federal Payment In Lieu Of Taxes 640.00 9,506.83
City Of Layton 12,383.94 799.95
South FL Plea Council - Hazardous Waste Study 2,557.00 3,835.00
Excess Pees - Tait Collector 4,075. 18 2, 162.20
Special Assessments:
Local Service 4,541,018.42 ,564,489.98
Lard, Pricer Years 15, 149. 16 323,402.58
Filing Pees Local Service 34,710.00 28,800.00
Lot Clearing Pollution Control 5,655.08 923.80
Tipping Pees 613,334.67 348,344.61
Sludge .Disposal. Pees 75,403.80 21, 177.52
Miscellaneous Operating Revenue 192.24 1,958.58
Total Operating Revenue ,028,888.35 5,773,473. 12
0P N EXPENSES:
-------------------
Administration 542,928. 15 380,433.99
Franchise Payments 1,984,200.00 1,944,759.00
Planet Operations 185, 187. 0 140,590. 12
Cudjoe Key Incinerator 452,79 .27 448, 4.58
Long Key Volume Reduction Plant 536,721.92 553, 05.04
Key Largo Incinerator 520,096.94 574,423.08
Depreciation d Depletion Expense 812,316. 42 778,071.25
Neighborhood Trash 293.81 0-
Total Operating Expenses 5,03 ,543.81 4,8 0,517.06
Operating Income 0r (Loss) 994,344.54 95 ,956.0
108
NONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT - WASTE
STATEMENT OF REVENUES, EXPENSES, AND FUND EQUITY
FOR FISCAL YEAR ENDED SEPTEMBER 30, 1985 AND 1986
1986 1985
--,- -------.+-- ---<w----.-----
NON-OPERATING VENUE"
-- --Interest Income 460, 122.59 472, 117.78
Loss On Disposal Of Equipment (833.50) ( 10,086.98)
Total Non-Operating Revenue 459,289.09 462,030.80
NON-OPERATING EXPENSES:
-----Interest Expense And Laying Agent Fees (815, 160.26) (88 ,839.40)
Total, Non Operating Expense (815, 160.26) (886,839.40)
Income Or (Loss) Before Other Sources (Uses) 638,47 .37 528, 147.46
------------- -------,------
Other Financial Sources (Uses)
Transfer Out (Pollution Control) (287,695.82) (270,039.24)
Total Other Financial Sources (Uses) (287,695.82) (270,039.24)
Income (Loss) Before Extraordinary Item 350,777.55 258, 108.22
Extraordinary Item - Loss On Advance Refunding (890,259.81) -0-
Net Income (Loss) (539,482.26) 258, 108.22
Fund Equity - October 1st 4, 111,479.54 3,853,371.32
Fund Equity - September 30th 3,571,997.28 4, 111,479.54
------------- -------------
------------- -------------
IU9
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE DISTRICT - WASTE
STATEMENT OF CHANGES IN FINANCIAL POSITION
FOR FISCAL YEAR ENDED SEPTEMBER 30, 1985 AND SEPTEMBER 30, 1986
1986 1985
------------- --------------
SOURCES OF WORKING CAPITAL:
Operations
Income (Loss) Before Extraordinary Items 350,777.55 258, 108.22
Items Not Requiring Working Capital
Depreciation And Depletion 812,316.42 778,071.25
Amortization Of Discount On Bonds 181,246.41 6,777.76
Amortization Of Capital Appreciation
ON 1985 Refunding Improvement Bonds 98,634. 14 0.00
Loss On Disposal Of Fixed Assets 833.50 10,086.98
------------- --------------
or ing Capital Provided (Used) By Operations,
Exclusive Of Extraordinary Item 1,443,808-02 1,053,044.21
Decrease In Restricted Assets 504, 163.53 2,917,744.59
Proceeds From Long-Term Note 0.00 123,555.00
Proceeds From 1985 Refunding
Improvement Bonds 11,870,000.00 0.00
Less:
Unamortized Discount On Bonds (438,465.88) 0.00
Unam art ized Capital Appreciation (2,658,226.50) 0.00
Decrease ( Increase) In Working Capital 114,783.39 (279,082.59)
Extraordinary Item-Loss On Advance Refunding
Of 1980 Improvement Bonds (890,259.81) 0.00
Total Sources Of Working Capital 9,945,802.75 3,815,261.21
USES OF WORKING CAPITAL:
Decr as ( Increase) In Liabilities Payable
From Restricted Assets:
Accounts Payable (65,560.00) 0.00
Accrued Interest (317,277.96) 0.00
Matured Principal 105,000.00 3,945,000.00
Matured Interest 1,884,861.67 (698.849.50)
Matured Premium
------------- --------------
Total Decrease ( Increase) In Liabilities Payable
From Restricted Assets 1,607,023.71 3,246, 150.50
Retirement Of Long-Term Debt And Portions
Becoming Current 7,810,000.00 178,555�00
Increases In Restricted Assets
Additions To Property, Plant And Equipment 528,779.04 390,555.71
Total Uses Of Working Capital 9,945AO2.75 3,815,261.21
110
ONROR COUNTY, FLORID
MUNICIPAL SERVICE DISTRICT RICT - WASTE
STATEMENT OF CHANGES IN FINANCIAL POSITION
FOR FISCAL YEAR ENDED SEPTEMBER 30, 1985 AND SEPTEMBER 30, 1986
1996 1965
Increase (Decrease) In Components
Of Working Capital°.
Cash ( 142,821.26) 261,420.70
Investments 27,530.50 657,359.56
Accounts Receivable (72,751. 17) (202,477, 14)
Accounts Payable & Other Current Liabilities 49,295.53 (391,978.88)
Due To Restricted Assets (763,969.43) (44,380.00)
Accrued Annual Leave ( 12,0 7.56) (861.65)
Increase (Decrease) In Working Capital ( 114,7 3.39) 279, 92.5
111
ONROE COUNTY, FLORIDA
CARD SOUND SRII90R
BALANCE SHEET
FOR FISCAL YEARS ENDED SSR SNRSR 30, 1965 AND SRP S RRR 30, 1996
1936 1955
ASSETS
CURRENT SETS
--------------
Cash 38.495.93 20,891.44
Accounts Receivable - Toll Tickets -0-b 460.00
Due From Other Funds 3.605.00 --0
Oise From Other Governments 3,43 .5 -0-
Total Current Assets 45,531.43 21,. 51. 4
RES RIO SETS
-----------------
Cash With Fiscal Agent 1,247,228.7 1,035,224.94
Cash Operating Reserve 20,211.00 20,211.00
Revenue Road-Reserve Account:
Cash 4,395.64 113.23
Investments 126,594.42 132,876.83
Interest Receiyable On Investments 2,746.20 3,333. 16
Total Revenue Bond Reserve Account 135,736.26� 136,323.22
R venue Bond-Interest And Sinking Account:
Cash , 45,F 4S 5,919.26
Investments 24,357.79 14,482.30
Interest Receivable Or Investments 117. 12 29.82
Total Revenue Bond Interest And Sinking Account � 29,420.39 20,431. 38
Reven Bond-Renewal And Replacement:
Cash 669.50 344.30
Investments 234,000.59 191,376. 2
Interest Receivable On Investments 738.90 1,676.97
Due From Current Assets - Operating Account 22,738.06 10,766.93
Total Revenue Bond-Renewal And Replacement 258, 147.05 204, 164.52
Revenue Surd gad Redemption Account: � _ """_ � � �� �.
Cash 4,094.49 745.51
Investments 102,435.76 255,880.58
Interest Receivable On Investments 362. 16 620.64
Total Revenue Bond-Bond Redemption Account � 06,692.41 257,44 .73
Total Restricted Assets 1,7 7,635.84 1,673, 01.79
112
O ROE COUNTY, FLORIDA
CARD SOUND BRIDGE
BALANCE SHEET
FOR FISCAL E ENDED SEPTE .EER, 30, 1985 AND SEPTEMBER 30, 1986
1986 1985
ASSETS
FIXED ASSETS
------------
Roads And Bridges 2,512,678.73 2,512,678.73
Equipment 6,656. 18 5,942. 18
Less: Accumulated Depreciation (979, 84.08) (933,496.55)
Total Fixed Assets 1,539,750.8 1,585, 124.36
Total Assets 3,382, 18. 10 3, 80,277.59
LIABILITIES AND FUND} EQUITY
CURRENT ERT LIABILITIES
PAYABLE FROM CURRENT ASSETS
-----------------------
counts Payable 2,074.47 2,097.98
Due To Restricted sets; Renewal And Replacement 22,738.06 10,766.93
Due To Other Funds 10,428.30 5,085.21
Accrued Salaries, Payroll Withholding & Benefits 10,251.60 3,38 .32
Deposits In Escrow 25.00 0.00
Other Current Liabilities 14.00 14.00
-------------- -------------
Total Current Liabilities
Payable From Current Assets 45,531. 43 1,351.44
ii3
MONROE COUNTY, FLORIDA
CARD SOUND BRIDGE
BALANCE SHEET
FOR FISCAL YEARS ENDED SEPTEMBER 30, 1985 AND SEPTENSER 30, 1986
1986 1985
LIABILITIES AND FUND EQUITY ---- ----
CURRENT LIABILITIES
PAYABLE FROM RESTRICTED ASSETS
----------------------------
Contracts Payable
Matured Principal Payable 505,000. 2,306.20
00
Matured Interest Payable 300,000.00
Matured Premium On Principal Payable 723,591.23 726,224.94
Accrued Interest Payable 18,637.50 91000.00
1,078. 12 3,953. 13
Total Current Liabilities
Payable From Restricted Assets 1,256,823. 73 1,041, 4.27
Total Current Liabilities 1,302,355. 16 1,062,835�71
LONG-TERM DEBT ------------- -------------
----------------
Revenue Bonds Payable 225,000.00 825,000.00
Less: Unamortized Discount On Bonds Sold ( 1,943. 18) ( 10,242.74)
------------ --------------
Total Long-Term Debt 223,056.82 814,757.26
------------ --------
Total Liabilities 1-525,411.98 1,877,592.97
------------ -------------
FUND EQUITY
-----------
Contributed Capital
Retained Earnings: 2,761-20 2,761.20
Reserved For Operations
Unreserved 20,211.00 20,211.00
Deserved. Po Payment Of Long-Term Debt 948,899.06 767,605.90
885,634.86 612, 106. 52
Total Fund Equity 1,357,506. 12 1,402,684.62
----------- -------------
Total Liabilities And Fund Equity 3,382,918. 10 3,280,277.59
114
ONROR OOUNTY, FLORID
CAMD BOUND BRIDGE
STATEMENT EN OF REVENUES, EXPENSES AND FUND EQUITY
FOR FISCAL YEARENDED SEPTEMBER 30, 1985 AND BRP EMBER 30, 198
1986 1985
------------- -------------
OPBR INO REVENUE:
------------------
Bridge Tolls 766o 328. 35 686,692.95
Total Operating Revenue 766,328.35 686,692.95
OP ING EXPENSES:
-------------------
Personal Services 138,623.27 136,517. 10
Professional Services 57,431.04 49,449.99
Repairs d Maintenance 58.211.74 12,268.41
Depreciation 46,087.53 46,041.96
Capital Improvements .- Roads 125.65 4,008. 13
Tot l Operating Expenses 300,479.23 248,285.59
Op t i n Income O (Loss) 465,849. 12 438,407.36
NON-OPBR INO REVENUE:
--------------------
Interest Income 40,644.62 43,242.08
Gain (Loss) on Redemption Of Bonds (6,958.50) ( 16,595.03)
-
Total Non-Operating Revenue 33,686. 12 ---26,647.05-
zn
NON-OPERATING EXPENSES: _ --- - - -- ----------
-----------------------
Innterest Expense 44,624.29 59,735. 53
Paying rnt Peep
89.45 1,572.86
- - --
Total Non-Operating Exp nn 44,713.7461,308.39-
Net Income 454,821.50 403,746. 2
Fund Equity - October 1st 1,402,684.62 998,938.60
---
Fund Equity - September 30tL 1,857,506. 1 1,402,684.62
115
CARD SOUND BRIDGE
STATEMENT OF CHANGES IN FINANCIAL POSITION
FOR FISCAL YEAR ENDED SEPTEMBER 30, 1965 AND SEPTEMBER 30, 1986
1986 1985
SOURCES OF WORKING CAPITAL:
Operations
Income (Loss) Before Extraordinary Items 454,821.50 403,746.02
Items Not Requiring Working Capital
Depreciation And Depletion 46,087.53 46,041.96
Amortization Of Discount On Bonds 8,299.56 7,564.85
Working Capital Provided (Used) By Operations,
Exclusive Of Extraordinary Item 509,208.59 457,352.83
Decrease In Restricted Assets 0.00 (400.48)
Decrease ( Increase) In Working Capital ( .00) ( 1,723.40)
----------- ------------
Total Sources Of Working Capital 509,208.59 455,228.95
OSES OF WORKING CAPITAL:
------------------------
Decrease ( Increase) In Liabilities Payable
From Restricted Assets:
Contracts Payable
Revenue Bonds (6,210.68) 4,454.59
Matured Interest (205,000.00) (300,000.00)
Matured Premium 5,508.72 (2,779. 11)
(9.637.50) (91000.00)
Total Decrease ( Increase) In Liabilities Payable
From Restricted Assets (215,339.46) (307,324.52)
Retirement Of Long-Term Debt And Portions
Becoming Current 600,000.00 440,000.00
Increases In Restricted Assets 123,834.05 321,758.47
Additions To Property, Plant And Equipment 714.00 795.00
Total Uses Of Working Capital —----------- -----------
509,208.59 455.228.95
Increase (Decrease) In Components
Of Working Capital:
Cash 17,604.49 ( 11,296.70)
Accounts Receivable 6,575.50 424.27
Accounts Payable (5,344.58) (4,369.01)
Due To Restricted Assets 11,971. 13) 18,553. 10
Accrued Annual Leave (6,864.28) ( 1,588.26)
Increase (Decrease) In Working Capital
.00 1,723.40
116
ORROF COUNTY, FLORIDA
WORKMEN'S COMPENSATION SELF—INSURANCE FUND
BALANCE St4RFT
FOR FISCAL YEARS ENDED SEPTE B R 30, 1985 AND SEPTR BER 30, 1986
1986 1985
ASSETS ---- �'�
Gash & Pooled Investments 396,625.40 569,603.77
Accounts Receivable 122.50 0. 00
Due From Other Funds 0100 542.08
Total Assets 396,747.90 570, 145.85
LIABILITIES AND FUND EQUITY
Liabilities"
Accounts Payable 9,631.34 20,578. 16
Due To Other Funds 8,781.68 0.00
Accrued Salaries, Payroll Withholding & Benefits 1,603.69 0.00
Total Liabilities 20,016.71 20,578. 16
FIND EQUITY
Reserve For Payment Of Claims 442,495.00 448,638.00
Retained Earnings (65,763.81) 100,929.69
Total Fund Equity 376,731. 19 549,567.69
Total. Liabilities And Fund Equity 396,747.90 570, 145.85
117
NON OP COUNTY, FLORIDA
WORKMEN'S COMPENSATION POND
STATEMENT OF REVENUES, EXPENSES, AND FUND EQUITY
FOR FISCAL YEAR ENDED SEPTEMBER 30, 5ND SEPTEMBER 30, 1986
1986 1985
OPERATING PEN :
------------------
Charges For Workmen's Compensation 284,576.85 343,245.50
State Reimbursement 241.52 15,268.20
otel Operating Revenue 284,818.37 358,51 .70
OPERATING EXPENSES:
--------------------
Administrative 21, 120.67 43,432. 11
Payment Of Claims 387,726.81 325,034.89
Safety & Lose Control 25,275.04 0.00
Excess And Aggregate Insurance Coverage 51,243.27 43,891.00
Total Operating Expenses 485,365.79 412,358.00
Operating Profit (Lose) (200, 7.42) (53,84 .30)
NON-OPERATING REVENUE:
Interest Income 27,710.92 41,969.75
Net Profit ( 172,836.50) ( 11,874.55)
Pond Equity - October I t 549,567.69 561,4 2.24
"tad Equity - September 30th 376,71. 19 549,567. 69
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MONROE COUNTY, FLORIDA
GROUP INSURANCE SELF-INSURANCE FUND
BALANCE SHEET
FOR FISCAL YEARS ENDED SEPTEMBER 30, 1985 AND SEPTEMBER 30, 1986
1986 1985
- --------- ---------- --
ASSETS
Cash 192,733.23 32.690.50
Accounts Receivable 154,902.50 67,743.03
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Total Assets 347,635.73 100,433.53
LIABILITIES AND FUND EQUITY
Liabilities:
Accounts Payable 631.62 183.67
Due To Other Funds 1,242.84 877. 14
Accrued Salaries, Payroll Withholding & Benefits 661. 14 0.00
Revenue Collected In Advance 643.36 0.00
Other Current Liabilities 1,620.36 0.00
Total Liabilities 4,799.32 1,060.81
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FUND EQUITY
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Reserve For Payment Of Claims 334,305.00 0.00
Retained Earnings 8,531.41 99,372.72
------------- -------------
Total Fund Equity 342,836.41 99,372.72
------------ -------------
Total Liabilities And Fund Equity 347,635.73 100,433.53
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MONROE COUNTY, FLORID
GROUP INSURANCE - SELF-INSURANCE POND
STATEMENT OF REVENUES, EXPENSES, $1 FUND .Ct'g e�,Ji.L FOR FISCAL YEAR ENDED SEPTEMBER 30, 1985 AND ,6 'q
< 30, 1936
1986 1935
OP NG REVENUE.
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Charges For Cervices:
County Departments And Agencies
County Employees For Dependent Cover 1, 197,9 .45 703d 36 . 56
Retired Employees g 223,857.02 177,551.79
26,506.37 10,348.69
Total Charges For Services
1,448,345.84 891,269.04
Sine Life, Excess Claim Reimburse ment
270,494. 19 125,528.28
Total Operating Revenue
1d71 ,640.0 1d016d797. 2
OPERATING EXPENSES: -------------
--------------------
Administrative
Payment Of Claims 21,774.55 49,754. 05
Payment Of Premiums For Life Insurance C overage1,29 ,462.74 909,700.21
Excess Aggregate Zxss c C�� ag 50,946.06 120,259,02
106, 146.66 13d 221.77
Total Operating Expenses
1d 477d 330.21 1d 092,935.05
Operating Profit (Loss)
241,509.32 (76, 137. 73)
NON-OPERATING REVENUE:
------------------
Interest Income
1,953.87 2d 412.67
Net Profit (Loss) . --- ----
2
Fund Equity October 1t 4 d 463.69 (73,725.06)
99,372. 72 173,097.78
Fend Equity September 30th -------- _
42, 36.41 99d 372.72
120
GENERAL FIXED ASSETS
GROUP OF ACCOUNTS
MONROE COUNTY, FLORIDA
GENERAL FIXED ASSETS
BALANCE SHEET
FOR YEAR ENDED SEPTEMBER 30, 1986
GENERAL FIXED ASSETS
Land 6,645,280.25
Buildings 15,839,796.00
Equipment 8,573,944.03
Total General Fixed Assets 31,059,020.28
INVESTMENTS IN FIXED ASS ETs FROM:
Revenue Bonds 1,210,451.00
General Obligation Bonds 2,469,016.90
General Revenue (Operating) 16,7 13,204 g 29
Special Revenue Fund 3,252, 188.22
Donations 2,441,657.47
Special Assessment Fund Revenue 1,325,650.73
Capital Project Fund Revenue 3,646,851.67
Total Investment In General Fixed Assets 31,059,020.28
121
MONROE COUNTY, FLORIDA
STATEMENT OF LONG-TERM DEBT
AMOUNT AVAILABLE AND TO BE PROVIDED
FOR THE PAYMENT OF LONG-TERM DEBT
FOR YEAR ENDED SEPTEMBER 20, 1986
SERIAL BONDS
Amount Available In Debt Service Fund 696,072.42
Amount To Be Provided 1,391,067.57
Amount To Be Provided Annual Leave 981, 09 98
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Total Available And To Be Provided 2,468,449.98
GENERAL LONG-TERM DEBT PAYABLE
1965 Building Certificates 0.00
1981 Improvement Bonds 2,080,000.00
----------------
Total Serial Bonds Payable 2,080,000.00
.Lease Obligations 7, 140,00
Annual Leave Obligations 381®209.98
Total General Long-Term Debt Payable 2,468,449.98
122