Fiscal Year 1990 MONROE COUNTY FLORIDA
RO A C OF COUNTY COMMISSIONERS
FINANCIAL STATEMENTS
SEPTEMBER 30 1990
Featured on the Cover Monroe County Courthouse 1890
Cover Created by Clerk of the Circuit Court Finance Department
CONTENTS
Ea e
FINANCIAL SECTION
Report of Independent Certified Public Accountants . . . .. . . .. . .. . . . .. . . . . A-1
COMBINED FINANCIAL STATEMENTS
GENERAL PURPOSE FINANCIAL STATEMENTS:
Combined Balance Sheet - All Fund Types and Account Groups . . . . . . . . . . . . . B1_4
Combined Statement of Revenues, Expenditures and Changes in Fund
Balances - All Governmental Fund Types and Expendable Trust Funds . . .. B5-6
Combined Statement of Revenues, Expenditures and Changes in Fund
Balances - Budget and Actual - All Governmental Fund Types and
Expendable Trust Funds . . . . . . .. .. . . .
Combined Statement of Revenues, Expenses and Changes in Retained
Earnings - All Proprietary Fund Types . . 4 . . . . .. . . BlI
Combined Statement of Changes in Financial Position - AllPo . . . « .
Proprietary Fund Types . . . . . . . . . .. . . . .. . . B12
Notes to the Financial Statements . . . . . . . . . . . . . . . . . . . .. . . . . .. . .. . .W.. . . . . B13-38
COMBINING INDIVIDUAL FUND AND ACCI}UNT GROUP FINANCIAL STATEMENTS AND SCHEDULES
GOVERNMENTAL FUND TYPES:
General Fund
Statement of Revenues, Expenditures and Changes in Fund Balance -
Budet and Actual . . . . .. .. . . . . . . . . . « . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . C1-
Special Revenue Funds
Combining Balance Sheet C6-1
Combining Statement of Revenues, Expenditures and Changes in Fund .« � . ®
Balance . C13-1
Statements of Revenues, Expenditures and Changes in Fund Balance -.. . « .
Budget and Actual :
Community Development Block Grant . . . . . . . . . . . « C2
Fine and Forfeiture . . . .. ..... .. . . . . . . . . . . . . .. .. . . . ... . .. . . .. . . . . C 1
Roadand Bridge . . . . . . . .. . . . . . . . . . . . .. . . . . .. . .. .. . . . ... . . .. . . . ... .. . .
C2
Law Library . . . . . ., « ,... ... . . .< . , . ... «. . . C22
Tourist Development, Two Cent, District One . . . .. . .. . . . . .. . . . . . . . . . . . C
24
Tourist Development, Two Cent, District Two . . „ .. . . . . « . . ' . . . . . . C25
Tourist Development, Two Cent, District Three . . . . . . .. « « . . . .. . . . . .. . . C2
Tourist Development, Two Cent, District Four . . . .. . . . . . .. . . . . . . . . .. . .
C27
Tourist Development, Two Cent, District Five . . . . . . . . . . . . .. . . C28
Tourist Development, Two Cent, Administrative and Promotion . . . . . .. .. C2
(Continued)
CONTENTS (.Continued
Page
Tourist Development, Three Cent, District One . ... . ... . . . . . . . . . . . . . . . C30
Tourist Development, Three Cent, District Two ... . . .. . .. . . . . . . . . . . . . . C31
Tourist Development, Three Cent, District Three . . . . . ... . . . .. . . . . . . . . C32
Tourist Development, Three Cent, District Four .. .. .. . . . . . . . . . . . . . .. . C33
Tourist Development, Three Cent, District Five . . . . .. . .. . . . . .. . . . . . . . C34
Fire and Ambulance, District #1, Lower and Middle Keys .. . . . . . . . .. . .. C35
Fire and Ambulance, District #5, Tavernier . ... . .. .. . . .. . . . . . . . . . . .. C36
Fire and Ambulance, District #6, Key Largo . .. . . .. . . . . . . .. . . . . . . . . . . . C37
Translator System Service District . . ... . . .. . . . .. . . . . . . . . . . . . . . .. . .. C38
Special Road District - Cross Key Waterway Estates .. . . .. . . . . . . .. .. . . C39
Special Road District - Gulf Drive . .. . . . .. . . . . . . . .. . . . . .. . . . . . . . .. .. C40
Special Road District - Venetian Drive . .. . . . .. . .. . . . . ... . . . . . . . . . . . . C41
Mariners Hospital District . . .. . . . . . . . .. .. .. . . . . . . . . . . .. .. . . . . . . . . . . . C42
Unincorporated Area Service District - Planning, Building and
Zoning . . . . . .. . . . . . .. . . . .. . .. . . . . . .. .. .. . . . . . . . .. . . . . . . . . . . . . . . . . . . C43-44
Unincorporated Area Service District - Parks and Recreation . . .. . . . . . C45
ImpactFees - Roadways . . . . . .. . . . . . . . .. . . . . . . . . . . . . . . . .. . . . . . . . . . .. . . C46
Impact Fees - Parks and Recreation . . . . . . . . . . .. . . . . .. . .. . . . . .. . . . . ... C47
ImpactFees - Libraries . . . . .. . . . . . . . . .. . . . . . .. . . .. . .. .. . . . . . . . . . . . . . C48
Impact Fees - Solid Waste . . . . . . .. . . . . . . . . . . . .... . . .. . .. . . . . .. . .. . ... C49
Impact Fees - Police Facilities . . . . . . . . . . . . . . . . .. . . . ... .. . . . . . . . . . .. C50
Upper Keys Health Care Special Taxing District . . . . . . . . . .. .. . .. .. . . . . C51
Debt_Service Funds
Combining Balance Sheet .. . . . . .. . . .. . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . C52
Combining Statement of Revenues, Expenditures and Changes in Fund
Balances . . . .. .. . . . . . . . . . .. .. . . . . ... . . . . . . . . . ... . . . .. . . . . . . . . . . . . .. . C53
Combining Statement of Revenues, Expenditures and Changes in Fund
Balances - Budget and Actual . .. . .. .. . ... .. . .. . . . . . . . . . .. . . . . . . . . . . . . C54-55
Laital Pro.iect Funds
Combining Balance Sheet . . .. . . . . . . . . . . ... .. . . . . . . . . .. . . .. . . . . . .. . . . . . . . C56-57
Combining Statement of Revenues, Expenditures and Changes in Fund
Balances . . . . . . . . . . . . . .. .. .... . . . . . . . .... . . . . . . . . . . . . . . . . . . . . .. . . . . . . C58-59
Combining Statement of Revenues, Expenditures and Changes in Fund
Balances - Budget and Actual . ... . . . . . .. . .. . . . .. .. . . . . . . . . . .. . .. . .. . . C60-63
PROPRIETARY FUND TYPES:
Enterprise Funds
Combining Balance Sheet .. . . . .. . . . .. . .. . . . . . . .. . . . . . . . . . .... . . . . . . .. . .. DI-2
Combining Statement of Revenues, Expenses and Changes in
Retained Earnings . . . .. . . . . . . ... . . . . . . . . . . . . . . . . . .. . . . . . . . . . .. .. . .. .. D3
Combining Statement of Changes in Financial Position . . . .. .. . . . . . . .. . . ® D4
Schedule of Expenditures - Budget and Actual :
Municipal Service District-Waste . ... . . . . .. . . . . . .. . . . . . . . . . . . . . . . . . . . D5
CardSound Bridge . . . . . . . . . .. . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D6
(Continued)
CONTENTS Continued...
Page
Internal Service Finds
Combining Balance Sheet . . . . . ... . . . . . . . . . . . . . .. . . . . . . . .. . . . . . . . . . . . . . . .
Combining Statement of Revenues, Expenses and Changes in etained6e0tl . . D7
Earnings . . . .. . .. . . . . . . . . . . . .. .. . .. .
Combining Statement of Changes in Financial Position . . . . .. . . . . , . 8 . , . . g .
Schedule of Expenditures - Budget and Actual . ® . ° � °. ° . , ° m D
Work ens Compensation Fund . . . . . . . . . .. . . . . . . . . . . . . . . . .. .. . . . DI
. . . .
Group Insurance Fund . . . . . . . . .. . .. . . . ... . . . . . . . . . . . . . . . .. .. . . . .. . . . . . DII
Risk Management Fund . . . . . . . . . . . . . . . . . . . . . . . .. .. . . .. . . . . . D12
FIDUCIARY FUND AND ACCOUNT GROUPS:
Trust and A enc_Y Funds
Combining Balance Sheet. . El
Combining Statement of Revenues, Expenditures and Changes in. . , . . . . . . . .
Fund Balances - Expendable Trust Funds. . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . E2
Statements of Revenues, Expenditures and Changes in Fund Balance -
Budet and Actual :
LawEnforcement Trust, . . . . ... . . .. . . .. . . .. E
Drug Abuse Trust. , t O .. . . . .. . . . . . . .. .. ... . . . . E
Shared County and State Health Care Program. .. . . . . . . . . .. .. . . . . . . .. . . . E5
eneral _Fixed Assets Account Group
Schedule of General Fixed Assets by Source. . . . . . . . . . . . . . . . . . . . . . . . . . . . . E6
Schedule of General Fixed Assets by Function and Activity. . . . . . . . . . . . . . E7_8
Schedule of Changes in General Fixed Assets by Function and Activity. . . E -I
Long-Term Debt Acccunt Group
Schedule of Changes in General Long-Term Debt. . . . .. . E1
OTHER REPORTS
Report on Internal Accounting Control and Management Comments . . . . . . , o FI-
Report on Compliance . . . . . . . . . . . .. . . . .. . . . ... . . . . . .... . . .. . .. . . .. . . . . . . . F7
SINGLE AUDIT/GRANTS COMPLIANCE SCHEDULES
Independent Auditors' Report on Supplemental Schedules of Federal
and State Financial Assistance and Schedule of HRS Matching
Requirementsp . . 6.... . . . . . G1
Schedule o Federal Financial . . .. . . . ® . . ... . . ® . . . . . . . ®. G -7
Schedule o State Financial Assistance . . . . .. .. . . . . ... . . .. . .. .. . GB-13
Notes to Schedule of Federal and State Financial Assistance . . . . . . .. . . G1
Schedule of HRS Matching Requirements . „ . . . . .. .@ 15-17
Independent Auditor's Report on Compliance with General Requirements �
Related to Major Federal Financial Assistance Programs . . . . . . . . . . . .. . GIB
(Continued)
CONTENTS trnntinued
Page
Independent Auditors' Report on Compliance with Specific Requirements
of Certain Eaves and Regulations Related to Major Federal Financial
Assistance Programs .. .. . . .. . . . . . . . . . .. .. . . . . . . . . . . . . . . . . 4 .... . . . . 19-20
Independent Auditors' Report on Compliance with Specific Requirements
of Certain Eaves and Regulations Related to Non Major Federal
FinancialAssistance Programs wWmmm.„ msw< . s . . . . . . . .. . . . . . .. . . . . . . . . . . G21
Independent Auditors' Report on Internal Controls (Accounting and
Administrative) Rased on a Study and Evaluation Made as Part of
an Audit of the General Purpose Financial Statements and the
Additional Tests Required by the Single Audit Act . . . . . . . . . ... . ... . . . 22-2
Schedule of Findings and Questioned Costs mama $ . . ®ea . . . . . . . . . ...... ... . G25
KEMP & GREEN, P.A.
Certified Public Accountants
1438 KENNEDY DRIVE
P. O, BOX 1529
KEY WEST, FLORIDA 33041-1529 MEMBER OF AMERICAN INSTITUTE
M. 0. KEMP,C.PA (305) 294-2581 AND FLORIDA INSTITUTE OF
MARVA E. GREEN, C.P.A. FAX # (305) 294-4778 CERTIFIED PUBLIC ACCOUNTANTS
Mr. Danny L. Kolhage
Clerk Ex Officio
Board of County Commissioners
Monroe County, Florida
We have audited the accompanying general purpose financial statements of the
Board of County Commissioners of Monroe County, Florida (the "Board") as of
September 30, 1990 and for the year then ended, listed in the foregoing table of
contents® These general purpose financial statements are the responsibility of
the Board's management. Our responsibility is to express an opinion on these
general purpose financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards,
Government Aud_iting Standards, issued by the Comptroller General of the United
States, and OMB Circular A-128, Audits of State and Local Governments. Those
standards require that we plan and perform the audit to obtain reasonable
assurance about whether the general purpose financial statements are free of
material misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the general purpose financial
statements. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall
general purpose financial statement presentation® We believe that our audit
provides a reasonable basis for our opinion.
In our opinion, the general purpose financial statements referred to above
present fairly, in all material respects, the financial position of the Board as
of September 30, 1990, and the results of its operations and the changes in
financial position of its proprietary fund types for the year then ended in
conformity with generally accepted accounting principles.
Our audit was conducted for the purpose of forming an opinion on the general
purpose financial statements taken as a whole. The combining and individual fund
and account group financial statements and schedules listed in the foregoing
table of contents, which are also the responsibility -of the management of the
Board, are presented for purposes of additional analysis and are not a required
part of the general purpose financial statements of the Board. Such additional
information has been subjected to the auditing procedures applied in the audit
of the general purpose financial statements and, in our opinion, is fairly stated
in all material respects when considered in relation to the general purpose
financial statements taken as a whole®
I?A-
Kemp & Green, P.A.
Certified Public Accountants
February 25, 1991
A-1
MONROE COUNTY,FLORIDA—BOARD OF COUNTY COMMISSIONERS
COMBINED BALANCE SHEET
ALL FUND TYPES AND ACCOUNT GROUPS
SEPTEMBER 30,1990
GOVERNMENTAL FUND TYPES
Special Debt Capital
General Revenue Service Projects
ASSETS AND OTHER DEBITS
Assets:
Cash and Investments $ 11,599,579 $ 31,346,523 $ — $ 16,626,476
Cash with Fiscal Agent — — 17,028 —
Accounts Receivable:
Delinquent Waste Collection Fees --
Allowance for Uncollectible
Waste Collection Fees — — —
Other 79,622 1,138,811 —
Allowance for Other Uncollectible — (694,1351) —
Mortgage Note Receivable — 483,323 — —
Due from Other Funds 1,834,465 14,056 66,659 108,701
Due from Other Governmental Units 2A29.591 980,220 — 593,423
Restricted Assets;
Cash — 114,798 —
Investments at Cost or
Amortized Cost 1,229.423 --
Interest Receivable -- 72,593
Property,(Not,Where Applicable
of Accumulated Depreciation) — —
Deferred Charges(Not) —
Other Debits:
Amount Available for Debt Service —
Amount to be Provided for Retirement
of General Long—Term Debt — —
Total Assets and Other Debits 16,M,257 $ 33,268,082 1,427,898 $ 16,401,193
FIDUCIARY
PROPRIETARY FUND TYPES FUND TYPE ACCOUNT GROUPS TOTAL
General General
Internal Trust Fixed Long-Term Memorandum
Enterprise Service &Agency Assets Debt Only
4,944,950 $ 2,274,370 $ 73,016 $ 66,864,914
13,427 — — 30,455
1,903,376 1,903,376
(1,009,069) — (1,009,069)
87,144 367,428 1,673,005
(59,155) — (754,006)
483,323
— 664,816 — 2,578,697
141,317 13,909 26,979 4,185,439
5,792,612 — — 6.907,300
2,151,232 3,380,656
72,593
9,560,068 34,686 56,470,371 66,074,025
320,718 — — — 320,718
1,410,870 1,410,870
21,300,550 21,300,550
23,846,520 $ 3,245,109 $ 99,995 $ 66.479,371 $ 22,711,420 173,422,845
The notes to the financial statements are an integral part of these statements. (Continued)
B-2
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINED BALANCE SHEET
ALL FUND TYPES AND ACCOUNT GROUPS-CONTINUED
SEPTEMBER 30,1990
GOVERNMENTAL FUND TYPES
Special Debt Capital
General Revenue Service Projects
LIABILITIES,FUND EQUITY AND OTHER CREDITS
Liabilities:
Accounts Payable 950,480 $ 2,685,642 $ — $ 916,169
Tax Anticipation Note — 350,000 —
Accrued Wages Benefits Payable 466,436 328,878 —
Claims and Judgements Payable
Contracts Payable 60,929 209,592 99,051
Due to Other Funds 1,584,648 416,198 167,343
Duo to Other Governmental Units 6,210 571
Matured Bonds Payable — —
Matured Interest Payable 17,028
Matured Premium Payable — —
Deposits in Escrow 64,343 2,750
Deferred Revenues 162,836 86,879
Payable from Restricted Assets:
Contracts Payable
Accrued Interest Payable — —
Special Obligation Notes Payable — —
Revenue Bonds Payable-Current — --
Landfill Closure Costs — —
Other Current Liabilities 1,566 286
Long-Term Debt
Total Liabilities 3,287,347 4,080,796 17,028 1,172,563
Fund Equity and Other Credits:
Investment in General Fixed Assets —
Contributed Capital —
Retained Earnings:
Reserved for Revenue Bond Retirement —
Unreserved —
Fund Balances:
Reserved for Encumbrances 50,788 799,508 9,150
Reserved for Library,Children's Room 12,806
Reserved for Trust Fund Purposes — —
Reserved for Mortgage Loans 483,323
Reserved for Debt Service — — 1,410,870 —
Unreserved 12,692,317 27,904,456 ®- 15,219,480
Total Fund Equity and Other Credits 12,665,910 29,187,286 1,410,870 15,228,630
Total Liabilities,Fund Equity and Other Credits 16,943,257 33,268,082 $ 1,427,898 16,401,193
B-3
FIDUCIARY
PROPMETARY FUND TYPES FUND TYPE ACCOUNT GROUPS TOTAL
General Generat
kdoinai Trust, Fixed Long.-Teim Mentorandurn
Enterprise Service &Agency Assets Debt 001iy
378,706 5 108,480 54,855 5,094,332
350,000
160,770 17,393 973,477
286,083 2,106,564 2,392,647
369,572
387,657 6,651 26,300 2,578,697
54 --- 6,835
10,000 10,000
306 17,334
3,121 3,121
44,308 111,401
239,714
t99,092 199,092
278,755 278755
197,988 197,988
335,000 _w. 335,000
3,995,620 - 3,995,820
-- 417 2,269
11,323,100 15,769 22,711,420 34,050,289
-pVYV
17,600,6W 2,255,274 81,165 22,711,420 51,2.06,143
----------- --------
-- 66,479,371 56,479,371
2,808,410 -- 2,808,410
3,868,266 3,868,256
(430,706) 989,835 559,129
859,446
12,806
18,840 18,840
483,323
1,410,870
55,716,252
6.245,960 989,835 t8,840 56,479,371 122,216,702
23,846,520 $ 3,245,109 $ 99,995 56,479,371 $ 22,711,420 $ 173,422,845
The notes to the financial statements are an integral part of these statements,
B-4
wownoE COUNTY,FLORIDA-BOARD oF COUNTY COMMISSIONERS
COMBINED STATEMENT or REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS
FOR THE FISCAL YEAR ENDED aEpvExoE*mo.1mm
movEnwMEwnAL FUND TYPES
Special Debt Capital
General Revenue Service projects
nmenvv^:
Taxes * 10.102'179 * 31,889,67e w -- * o,627,76
Licenses uPermits 226,671 1.962.378 -- --
Intergovernmental Revenues 8.**1.677 3.606.173 92e.515 128.750
Charges for Services o'xoe.ym 618.513 -- --
Fines aForfeitures 18.652 1.910.e69 -- --
Interest Income 997,928 u.*oa.om 86,647 906,030
Miscellaneous Revenues e18.*45 /.1*5.998 -- 15.605
_____ -------------
Total Revenues eo.o/^.mm *x.ee.mo /.0/2.162 7.578.147
a*onunumv:
Current:
General Government 14,068.259 2o/6,3/ -- -
-
pummaafew 997.443 24.13*.975 -- --
Physical Environment meum 311.191 -- --
Transportation 1.355,075 *�15,840 — —
Economic Environment *39,40* 6,893141 -- -
-
numanoorviceo 4.619.721 201.948 — —
Culture and Recreation 1.4o6.437 917,918 -- -
-
ovmovrvice /67.e76 3.147 890'832 —
Capital Outlay _ _ — 12./75.037
Total sxnonuuvrev 23,2e9934 39,359,538 890,832 12.175.037
Excess m Revenues Over/
(Under)Expenditures (84/074) 4.2*0.247 121^330 (4.696.890
----' ----- ----` -----
Other Financing Sources(uoos):
Transfers from Other Funds 1.963.856 o*u'moo -- --
Transfers m Other Funds (1.077.851) (816.283) -- --
Capital Lease Acquisition 12'22* 33,747 -- --
Proceeds from Bonds -- -- -- 12.500,000
Total Other Financing
mmnem(uw^s) 888.229 (539.553) -- /u.uoo.mm
----- ----' ----- -----
Excess m Revenues and Other
mmmmvowr/(unoo4
Expenditures a Other Uses m03.265 x.nw'mw 121.330 7.903.1/0
Fund Balance,October,.`oaw 11.852'655 25,676.553 ,.um'em r'xoo.soo
Equity Transfers — (89,961) — —
Fund Balance.September oo.1mm * 12,666,910 $ e9.187`286 * 1.410.870 * 15.228,630
The notes m the financial statements are mm integral part m these statements.
m-o
FIDUCIARY
FUND TYPE TOTAL
Expendable Memorandum
Trust Only
$ 48,519,617
2,189,049
26,300 13,128,315
— 3,828,021
113.841 2,043,462
38 4,456,721
— 1,380,048
140,179 75,545,233
—-----——-- ---—--------
- 16,944,637
190,638 25,328,056
-- 497,510
5,370,915
— 7,332,545
40,462 4,862,131
-- 2,384,355
1,061,255
12,175,037
-—---—----
231,100 75.956,441
(90,921) (411,208)
19,800 2,216,639
(1,894,134)
45,971
-- 12,500,000
19,800 12,868,476
-------------
(71,121) 12.457,268
-- 46,044,268
89,961 --
18,840 $ 58,501,536
B-6
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINED STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS
FOR THE FISCAL YEAR ENDED SE ER 30,19W
GENE RALFUND Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes 10JW662 $ 10,102,179 $ (36,383)
Licenses&Permits 187,640 226,671 39,131
Intergovernmental Revenues 9,361,298 8,441,577 (909,721)
Charges for Services 1,743A58 3,209,508 1,465,650
Fines&Forfeitures 19,398 18,652 (746)
Interest Income 778,369 997,928 219,559
Miscellaneous Revenues 281,435 218,445 (62,M)
Total Revenues 22,600,460 23,214,960 714,500
Expenditures:
Current:
General Government 15,006,458 14,068,259 938,199
Public Safety 1,174.850 997,443 177,407
Physical Environment 228,664 186,319 42,345
Transportation 2,207,710 1,355,075 852,635
Economic Environment 816,377 439,404 376,973
Human Services 5,768,855 4,619,721 1,149,134
Culture and Recreation 1,860,636 1,466,437 394,198
Debt Service 172,207 167,276 4,931
Capital Outlay
Total Expenditures 27,235,766 23,299.934 3,935,822
Excess of Revenues overl(Under)Expenditures (4,735,296) (84,974) 4,650,322
Other Financing Sources(Uses): (3,748,389) 3,748,389
Reserve for Contingencies
Transfers from Other Funds 1,963,866 1,953,856
Transfers to Other Funds (1,104,152) (1,077,851) 26,301
Capital Lease Acquisition 12,224 12,224
Proceeds from Tax Anticipation Notes
Proceeds from Bonds
--------------
Total Other Financing Sources/(Uses) (2,886,461) 888,229 3,774,690
Excess of Revenues and Other Sources Overl(Under) 8,425,012
Expenditures and Other Uses-Budgetary Sasis (7,621,757) 803,255
Total Adjustments
Excess of Revenues and Other Sources Overt(Under) 8,425,012
Expenditures and Other Uses-GAAP Basis (7,621,757) 803,255
Fund Balance,October 1,1989 11,852,6W 11,852,655 -
Equity Transfers
Fund Balance,September 30,1990 $ 4,230,808 $ 12,655,910 $ 8,425,012
B-7
REVENUE FUNDS---,-,,.,. DERTSERVICE FUNDS
Variance Variance
Favorable ravorable
Budget Actual (Unfavarable) Budget Actual
-------- -------- (Unfavorable)
32,523,287 $ 31,889,676 (633,611) $
1,065,790 1,962,378 896,588
2,458,469 3406,173 1,147,704 925,515 925,515
429,438 618,513 189,075 -
1,594,882 1,910,969 316,087
1,034,634 2,466,078 1,431,444 55,000 86,647 31,647
231,345 1,l 45,998 914,653
--------------- ------- -------
39,337,845 43,599,785 4,261,940 980,515 1,012,162
------ 31,647
2,945,190 2,876,378 68,812
26,452,046 24,139,975 2,312,07 f
333,902 311,191 22,711
8,265,888 4,015,840 4,250,048
9,375,894 6,803,141 2,482,753
619,800 201,948 417,852
1,360,884 917,918 442,966
- 3,147 3,147 937,415 909,051 28,364
-------------
49,356,751 39,359,538 9,997,213 937,416 909,051 28,364
(10,018,906) 4,240,247 14,259,153 43,100 103,111
------- 60,011
(4,163,903)
242,983 242,983 985,163
(816,282) (816,282)
33,746 33,746
350,000 350,000
(4,363,466) (189,553} 4,163,903 (985,163)
(14,372,362) 4,050,694 18,423,056 (942,063) 103,111 1,045,174
(350,000) 18,219 18,210
(14,722,362) 3,700,694 18,423,066 (942,063) 121,W. 1,063,393
25,576,553 25,576,553 1.289,540
1,289,540 -
(89,961)
----------
10,854,191 $ 29,187,286 $ 18,333,096 $ 347,477 $ f,410,870 1,063,393
The rotes to the financial statements are an intogrM part of these st,,Itefnents, (Confinued)
B-8
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINED STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
ALL GOVERNMENTAL FUND TYPESAND EXPENDABLE TRUST FUNDS-CONTINUED-
FOR THE FISCAL YEAR ENDED SEPT EMBER 30,1990
CAPITAL PROJECT FUNDS
Variance
Favorable
Budget Actual (Unfavorable)_
Revenues: $ 4,800,000 $ 6,527,762 $ 1,727,762
Taxes
Licenses&Permits so
intergovernmental Revenues 128,700 128,750
Charges for Services
Fines&Forfeitures
Interest Income 744,605 905,512 160,907
Miscellaneous Revenues 14,249 16,605 1,366
Total Revenues 5,687,554 7,577,629 1,890,075
—-—-—— —------—- -----—------
Expenditures:
Current:
General Government
Public Safety
Physical Environment
Transportation
Economic Environment
Human Services
Culture and Recreation
Debt Service 17,644,593 12,175,037 5,469,556
Capital Outlay
Total Expenditures 17,644,593 12,175,037 5,469,556
Excess of Revenues over/(Under)Expenditures (11,967,039) (4,597,408) 7,369,631
other Financing Sources(Uses): (7,012,127) 7,012,127
Reserve for Contingencies
Transfers from Other Funds
Transfers to Other Funds
Capital Lease Acquisition
Proceeds from Tax Anticipation Notes
Proceeds from Bonds 12,600,000 12,500,000
Total Other Financing Sourcest(Uses) 6,487,873 12,500,000 7,012,127
Excess of Revenues and Other Sources Overf(Under) 7,902.592 14,371,758
Expenditures and Other Uses-Budgetary Basis (6,469,166)
618 618
Total Adjustments
Excess of Revenues and Other Sources Overl(Under) (6,469J66) 7,903,110 14,372,276
Expenditures and Other Uses-GAAP Basis
Fund Balance,October 1,1989 7,325,620 7.325,620 —
Equity Transfers
Fund Balance,September 30,1990 $ M,354 111 15,228,630 $ 14,372,276
B-9
EXPENDABLE TRUST FUNDS
---.---.---TOTAL MEMORANDUM-ONLY
Variance
Variance
Budget Fawxable Favorable
Actual (Unfavorable) Budget Actual (Unfavorable)
47,461,849 $ 48,619,617 $ 1,057,768
1,253,330 2,189,049 935,7 f 9
26,300 26,300 19,863,982 13,128,315 264,333
2,f 73,296 3,828,021 1,654,725
203,011 113,841 (89,170) 1,817,291 2,043,462 226,171
-- 38 38 2,612,608 4,456,203 1,843,595
527,029 1,380,048 853,019
------------- --------
203,011 ------------140,179 (62,832) 68JO9�386 76�544,716 6,835,330
----- ------- -----------
-- 17,951,648 f 6,944,637 1,007,011
198,971 190,638 8,333 27,825,867 25,328,056 2,497,811
562,566 497,610 65,056
10,473,598 5,370,915 5,102,683
10,192,271 7,332,545 2,859,726
46,100 40,462 5,638 6,434,755 4,862,131 1,572,624
3,221,519 2,384,355 $37,164
1,112,769 1,079,474 33,295
17,644,593 12,175,037 5,469,556
------------ - --------- -------------
245,071 231,100 13,971 95,419,586 75,974,660 19,444,926
(42,060) (90,921) (48,861) (2.6,710,201) (429,945) 26,280,256
(4,040) 4,040 (15,913,622) -- 16,913,622
46,100 19,800 (26,300) 2,242,939 2,216,639 (26,300)
(1,920,434) (1,894,133) 26,301
45,970 45,970 0
350,000 350,000
12,500,000 12,500�000
---------------- ----------
42,060 19,800 (22,260) (2,695,147) 13,218,476 15,913,623
---------------
(71,121) (71,121) (29,405,349) 12,788,5)1 42,193,879
(350,000) (331,263) 18,737
------------- ---
(71,121) (71,121) (29.756,348) 12,457,268 42,212,616
46,044,268 46,044,268 -
89,961 89,961
---------- ------------ ------------- ------------ ----------- --------
$ $ 18,840 $ 18,840 $ 16,288,920 $ 58,501,536 $ 42,212,616
The notes to the financial statements are an integral part of these statements.
B-10
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINED STATEMENT OFREVENUES,EXPENSES AND CHANGES IN-RETAINED EARNINGS
ALL PROPRIETARY FUND TYPES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1990
Internal Total
Enterprise Service....__ ._, (Memorandum
Farness Funds Only)
Operating Revenues:
Tolls $ 923,271 $ -- $ 923,271
Charges for Services 9,018,081 6,645,565 15,563,646
Franchise Fees 989, -- 989,
348
Miscellaneous Revenue 25,762 7,169 32,921
Total Operating Revenues 10,966,462 6,552,724 17,509,186
Operating Expenses:
Personal Services 3,352,962 346,349 3,6 ,311
Professional Services 3,685,862 314,681 4,000,343
Landfill Closure Costs 727,000 -- 727,000
Utility Services 147,038 - 147,038
Insurance 248,883 1,303,194 1,552,077
Repairs and Maintenance 650,993 3,320 654,313
Operating Supplies 296,314 18,021 314,335
Other Operating Expenses 323,166 37,941 361,107
Depreciation 1,073,165 6,684 1,079,849
Asserted and Paid Claims --- 4,471,256 4,471,256
Total Operating Expense 10,505,183 6,501,446 17,006,629
Operating Income(Lass) _- 451,279 51,278 602,557
Taxes _-_ 1,115 __ 1,115
Operating Grants 321,560 -- 321,560
Interest Income 1,079,178 157,350 1,236,528
Interest Expenses and Fiscal Charges (840,928) -- (840,828)
Total Non-Operating Revenues(Expenses) - 561,025 157,350 718,375
Income(Loss)Before Operating Transfers - 1,012,304 208,628 1,220,932
Operating Transfers:
Transfers from Other Funds 1,547, -- 1,547,355
Transfers to Other Funds (1,8 ,860) - (1,869,860)
Total Operating Transfers M (322,506) - (322,605)
Net Income(Lass) - 689,799 208,628 898,427
Retained Earnings--October 1,1989 8,824,781 781,207 9,605,988
Prior Period Adjustment (3,268,620) (3,268,620)
Retained Earnings-September 30,1 $ 6,245,960 $ 989,835 $ 7,235,795
The notes to the financial statements are an integral part of these statements.
B-11
MONROE COUNTY,FLORIDA-BOARD CIF COUNTY COMMISSiONERS
COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION
ALL PROPRIETARY FUND TYPES
FOR THE FISCAL YEAR ENDED SEPT EMBER 30.1990
Internal Total
Enterprise Service (Memorandum
Funds Funds Only)
Sources of Working Capital:
Operations
Net Income(Lose) It 689,799 208,628 898,427
Items Not Requiring(Providing)Working Capital:
Loss on Disposal of Assets 9020 -
Depreciation 1,073,165 96,520
6,684 1,079,849
Amortization of Deferred Charges 26,095 26,095
Amortization of Capital Appreciation
on 1985 Refunding Improvement Bonds 182,016 182,016
Increase(Decrease)in Accrued Compensated Absences 59,038 5,877 64,915
Working Capital Provided(Used)by Operations 2,126,633 221,189 2,347,822
Proceeds from amount due Comprehensive
Plan Land Authority 2,212,600 - 2,2 12,500
Proceeds from Special Obligation Note 987,000 987,000
Net Increase in Current Liabilities Payable
from Restricted Assets 4,340,094 4,340,094
Total Sources(Uses)of Working Capital 9,666,227 221,189 9,887,416
Uses of Working Capital:
Additions to Property,Plant and Equipment (2,480,868) (15,623) (2,496,491)
Net Increase in Restricted Assets (4,305,531) (4,306,531)
Retirement of Capital Leases (71,480) (71,480)
Retirement of Special Obligation Note and
Portions Becoming Current (335,780) (335,780)
Retirement of Revenue Bonds and Portions
Becoming Current (335,000) (335,000)
Prior Period Adjustment (3,268,620) (3,268,620)
Total Uses of Working Capital (10,797,279) (15,623) (10,812,902)
Net increasei(Decrease)in Working Capital (I'131,062) $ 205,5W $ (925,486)
Components of Net Increase(Decrease)
in Working Capital:
Cash&Investarents $ (1,352,866) $ 566,049 $ (786,816)
Accounts Receivable 198,150 136,869 335,009
Due from Other Funds (7,392) 180,9156 173,574
Due from Other Governmental Units (186,489), 2,563 (183,926)
Accounts Payable 182,928 (13,108) 169,820
Accrued Wages Benefits Payable (4,971) (3,294) (8,265)
Claims&Judgments Payable 94,404 (678,647) (584,243)
Contracts Payable 29,950 29,960
Due to Other Funds (220,034) 10,827 (209,207)
Due to Other Governmental Units (54) 36
Capital Leases Payable 99,293 (19)
Other Current Liabilities 99,293
36,018 3,326 39,344
----------
Net Increase/(Decrease)in Working Capital $ (1,131,052) 205,560 (925,486)
The notes to the financial statements are an Integral part of the statements,
B-12
NROE COUNTY
BOAR FLORID
D QF COU TY COMMISSIONERS
NOTES T COMBINE FINANCIAL STATE ENTS
NOTE 1 - SUMMARY F SIGNIFICANT ACCOUNTING POLICIES
The accounting policies and the presentation of the financial report of the Board
of County Commissioners of Monroe County, Florida (the Board) have been designed
to conform to generally accepted accounting principles as applicable t
governmental units, in accordance with the Governmental Accounting Standards
Board (GAS ). GASB embodies the official pronouncements previously issued by the
National Council on Governmental Accounting ( CG ), The following is a summary
of the significant accounting policies.
Reporting Entity - The Board of County Commissioners is an integral component o
Monroe County, a Non-Charter County established under the Constitution and the
laws of the State of Florida. There are six offices elected County-wide, which
are as follows® Board of County Commissioners, composed of five members, Clerk
of Circuit Court, Property Appraiser, Sheriff, Supervisor of Elections and Tax
Collector.
The Board of County Commissioners is the legislative body of Monroe County and
as such budgets and provides all the funding used by the separate Constitutional
Offices with the exception of fees collected by the Clerk of Circuit Court and
the Tax Collector Under the direction of the Clerk of Circuit --Court, the
Monroe County Finance Department maintains the accounting system for the County's
operations, including those of the Supervisor of Elections and the Clerk of
Circuit Court, which are included in the General Fundy but excluding those of the
Property Appraiser, Sheriff and Tax Collector, each of which maintains its own
accounting system.
For financial reporting purposes, the Board includes all funds and account groups
of governmental operations over which the Board has the ability to exercise
oversight responsibility. The manifestations of this ability include financial
interdependency, selection of governing body, ability to significantly influence
operations, designation of management, accountability of fiscal matters, as well
as the scope of services provided in the community. Services provided by the
County and accounted for within these financial statements include police
services for unincorporated areas of the County, health and social services,
emergency medical services, cultural and recreational programs, solid waste
services and other governmental services.
Basis of Presentation - The accounts of the Board are organized on the basis of
funds and account groups, each of which is considered a separate accounting
entity. Fund structures, where applicable, have been designed to comply with all
requirements of the bond resolutions and regulatory provisions or administrative
action. The operations of each fund are accounted for with a set of separate
self-balancing accounts comprised of its assets, liabilities, equities, revenues
and expenditures, or expenses, as appropriate. The various funds are grouped by
type in the financial statements. The following fund types and account groups
are used by theBoard:
-13
MONROE COUNTY. FLORIDA
BA [1 OF COUNTY CO ISIONERS
TES T COMBI E FI NCIA STEE TS
SEPTE BER 3 . 1990
NOTE I - SUMMARY SIGNIFICANT ACCOUNTING POLICIES (Continued)
Governmental Funds:
General Fund - The General Fund is the general operating fund of the Board.
All general tax revenues and other receipts that are not required either
legally or by generally accepted accounting principles to be accounted for in
other funds are accounted for in the General Fund.
Special Revenue Funds - Special Revenue Funds are used to account for the
proceeds of specific revenue sources (other than those associated with
expendable trusts or major capital projects) requiring separate accounting
because of legal or regulatory provisions or administrative action.
Debt Service Funds - Debt Service Funds are used to account for the payment of
principal, interest, and other expenditures related to long-tern debt, other
than bonds and loans payable from the operations of Proprietary Funds.
a ital Protect Funds - Capital Project Funds are used to account for
financial resources segregated for the acquisition or construction of major
capital facilities other than those financed by proprietary operations.
Proprietary Funds:
Eternrise Funds - Enterprise Funds are used to account for operations that
are financed and operated in arunner similar to private business enterprises,
where the stated intent is that the cast (expenses, including depreciation) of
providing goods or services to the general public on a continuing basis be
financed primarily through user charges or where periodic determination of
revenues earned, expenses incurred, and/or net income is deemed appropriate
for capital maintenance, public policy, management control, accountability or
other purposes.
Internal Service Funds - Internal Service Funds are used to account for the
financing of goads or services provided by one department to other departments
of the Board or to other governmental units on a cost reimbursement basis.
Fiduciary Funds:
Expendable Trust Funds - Expendable Trust Funds are generally used in
instances where legally mandated or where a formal legal trustee relationship
exists. Both principal and income may be upended in the course of their
designated operations.
Account Groups:
G n a1 Fred Assets Account Group - This account is established to account
-1
MONROE COUNTY FLORIDA
BOARD O�FC COUNTY
NOTES TO COMBINEDFINANCIAL STATEMENTS
NOTE I - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
for all fixed assets of the Board, other than those accounted for in the
Enterprise and Internal Service Funds®
General Long-Term Debt Account Grouo - This account group is established to
account for the long-term-debt of the Board financed from Governmental Funds.
Basis of Accountin� - The accounting and financial reporting treatment applied
1
to a fund is determined by its measurement focus. All Governmental Funds and
Expendable Trust Funds are accounted for using a current financial resources
measurement focus® With this measurement focus, only current assets and current
liabilities generally are included on the balance sheet. Operating statements
of these funds present increases (i.e., revenues and other financing sources) and
decreases (i.e., expenditures and other financing uses) in net current assets®
All Proprietary Funds are accounted for on a flow of economic resources
measurement focus. With this measurement focus, all assets and all liabilities
associated with the operation of these funds are included on the balance sheet.
Fund equity (i.e., net total assets) is segregated into contributed capital and
retained earnings components® Proprietary fund-type operating statements present
increases (e.g., revenue) and decreases (e.g., expenses) in net total assets.
Basis of accounting refers to when revenues and expenditures or expenses are
recognized in the accounts and reported in the financial statements. Basis of
accounting relates to the timing of the measurements made regardless of the
measurement focus applied.
The modified accrual basis of accounting is followed in the Governmental Funds
and Expendable Trust Funds. Under the modified accrual basis of accounting,
revenues are recognized in the accounting period in which they become both
measurable and available to finance expenditures of the current period.
Available means collectible within the current period or soon enough thereafter
to be used to pay liabilities of the current period® Expenditures are recorded
when the related fund liability is incurred. Exceptions to this general rule
include: (1) accumulated sick pay, vacation pay, and compensatory time, which
are not recorded as expenditures; (2) prepaid items, which are reported only on
the Balance Sheet and do not affect expenditures; and (3) principal and interest
on long-term debt, which are recognized when due udgets for Governmental Funds
are also prepared on the modified accrual basis, with certain exceptions
described under budgets and budgetary data.
In applying the susceptibility-to-accrual concept to intergovernmental revenues,
the legal and contractual requirements of the numerous individual programs are
used as guidance. There are, however, essentially two types of these revenues.
In one, monies must be expended on the specific purpose or project before any
B-15
MONROE COUNTY, FLORIDA
BOARD F COUNTY COMMISSIONERS
NOTES TO COMBINED FINANCIAL ST TEMENTS
SEPTEMBER 30m 1990
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
amounts will be paid to the Board; therefore, revenues are recognized based on
the expenditures recorded. In the other, monies are virtually unrestricted as
to purpose of expenditure and substantially irrevocable; i.e., revocable only for
failure to comply with prescribed compliance requirements, such as equal
employment opportunity. These resources are reflected as revenues at the time
of receipt or earlier if they meet the availability criterion.
Licenses and permits, charges for services, and miscellaneous revenues (except
investment earnings) are recorded as revenues when received in cash, because they
are generally not measurable until actually received. Investment earnings and
most fines and forfeitures are recorded as earned since they are measurable and
available.
Proprietary Funds use the accrual basis of accounting. Revenues are recognized
in the period in which they are earned and expenses are recognized in the period
incurred.
Bud- and Gud-etar Data - The following are the statutory procedures followed
by the Board of County Commissioners in establishing the budget for Monroe
County®
1) On or before May 1 of each year the Sheriff, the Clerk of Circuit Court,
the Tax Collector, and the Supervisor of Elections shall each submit t
the Board of County Commissioners a tentative budget for their respective
offices for the ensuing fiscal year.
2) Within fifteen days after certification of the ad valorem tax roll by the
Property Appraiser, the County Budget Officer submits to the Board a
proposed budget for the fiscal year commencing the following October 1.
The budget includes proposed expenditures and the means of financing them.
) By Board resolution, a tentative budget is submitted to the publics
Public hearings are held to obtain taxpayer comments.
4) Fifteen days after adoption of the tentative budget, a final budget is
submitted for review and adoption at a final public hearing.
) Prior to, or on September 30, the Board's budget is legally enacted
through passage of a resolution. Accordingly all fund types have an
adopted budget as required by Florida Statute 129.03.
) During the year, the Office of Management and Budget acts on
intradepartmental budget changes that do not alter the total revenue or
expenditures budgeted to a cost center. A cost center represents a
particular area of Board operations or a department® All other budget
B-1
MONROE COUNTY FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES T' COMBINED I AGIAL STATE NT
90
ETEBE ,_I
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
changes (whether they are transfers between cost centers or alterations of
total revenues and expenditures in a fund) are approved by the Boards The
budgetary data presented herein was amended by the Board dining the year
in a legally permissible manner.
7) Florida Statute 129, Section 7, as mended in 1978, provides that only
expenditures in excess of total fund budgets are unlawful. However,
because the Board acts on all budget changes between cost centers, this
becomes the level of control ®
B} Budgeted to Actual Expenditure reports are employed as a management
control device during the year for all fund types.
) Budgets for all funds are adopted. on a basis consistent with generally
accepted accounting principles (GAAP) for that fund type, except for
revenues and expenditures relative to tax anticipation notes and revenues
and expenditures relative to debt and capital outlay for proprietary
funds.
10) All appropriations lapse at year end®
Investments - Investments are stated at cast, which approximates market.
The Monroe County Board of County Commissioners pools cash and investments of the
County, excluding those funds requiring or benefiting by separate investment.
This gives the Board the ability to maximize its yield on the short-terse
investment of cash, increasing its income accordingly.
Interest earned on pooled investments is allocated to the participating funds
based on their average daily balance. Individual fund deficits are ignored in
the allocation of interest.
General Fixed Assets - General Fixed Assets are recorded as expenditures in the
General Fund, Special Revenue Funds, Capital Project Funds and other Governmental
Fund types at the time of purchase and are capitalized at cost in the General
Fixed Assets Account Group. Fixed assets consisting of certain improvements
including roads, bridges, curbs and gutters, streets and sidewalks, drainage
systems and lighting systems have not been capitalized. Gifts or contributions
are recorded in General Fixed Assets at fair market value at the time received®
There is no depreciation expense recorded on General Fixed Assets®
Enterprises and internal Service Fund Fixed Assets Additions to Enterprise and
Internal Service Fund Fixed Assets are stated at cost® Depreciation has been
provided using the straight-line method. The estimated useful Yves of the
various classes of depreciable fixed assets are as follows:
B-17
MONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FINANCIAL STATEMENTS
SEPTE DER 30 190
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Life - Years
Buildings and Other Improvements 10-20 and Equipment -10
Sanitary Landfill Sites 1-10
Improvements other than Buildings 50
CptKEdw
Obligations - Capital lease obligations for non-Enterprise Funds
afor in the General Long-Term Debt Account Group. The capitalized
I ions are stated at the driinal fair market value of leased assets
cless payments since the inception of the lease discounted at the
iof interest in the lease
Also, in the year an asset is acquired by capital lease, the expenditure for the
asset and the offsetting amount of the financing source are reflected in the
Statement of Revenues, Expenditures, and Changes in Fund Balances. Assets
acquired under capital leases in non-Enterprise Funds are accounted for in the
General Fixed Asset Account Group. Capital lease obligations of Enterprise Funds
and the cost of assets so acquired are reflected in the accounts of those funds.
Unamortized Debt Expense - Unamortized debt expense of the Enterprise Funds is
amortized by using the straight-line method over the life of the debt.
encumbrances - Encumbrance accounting, under which purchase orders are recorded
to reserve that portion of the applicable appropriation, is employed in the
Governmental and Expendable Trust Fund types. Encumbrances are not the
equivalent of expenditures; therefore, the encumbrances are reported as
reservations of fund balances at year end and reappropriated the following year,
Poperty Taxes - Property taxes, based on assessed values at January 1, are
levied and become due and payable on November 1st of each year. A four percent
discount is allowed if the taxes are paid in November, with the discount
declining by one percent each month thereafter. Taxes become delinquent on April
1st of each year, and tax certificates for the full amount of any unpaid taxes
and assessments must be sold not later than June 1st of each year. No accrual
for the property tax levy becoming due in. November of 10 is included in the
accompanying financial statements, since such taxes are collected to finance
expenditures of the subsequent period.
C0MR9Dsa1e Absences - Board policy grants employees annual leave and sick leave
in varying amounts Upon termination of employment, employees with six months
or more of credited service can receive payment for accumulated annual leave.
In general, sick leave payments are granted upon termination of employment to
employees with five years or more of credited service. The maximum payment is
D-18
MONROE COUNTY, FLOID
BOARD F COUN,�.Y COMMISSIONERS
NT CO I CA ST T
EPT E 10
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
subject to percentages and maximum hour limitations as determined by each
constitutional officer. Accumulated compensated absences are reflected in the
General Long-Teat Debt Account Group for Governmental Funds. Proprietary Fund
types reflect compensated absences on the accrual basis as a long term-liability®
Total Columns on Combined Statements - Overview - Total columns on the Combined
Statements - Overview (General Purpose Financial Statements) are captioned
16Memorandum Only, to in i.c.at that they are presented only to facilitate
financial an 1ysis. Data in these columns do not present financial position,
results of operations, or changes in financial position in conformity with
generally accepted accounting principles, and such data is not comparable to a
consolidation. Interund eliminations have not been trade in the aggregation of
this data.
NOTE 2 - CASH AND INVESTMENTS
Cash and investments consist of the following at September 30, 19 :
Restricted
Cash and Cash and Cash with
Amount Invested in Investments Investments Fiscal Agent _ Tota
County's Pooled
Cash Program 45,611,849 5,114, 27 $ 50,726,47
Demand Deposits 10,326,990 1,663,171 30,455 12,020,616
Investments ___ 9,92 �075 2.510,15 - 12,436.23
$ 65,864 14 $ 9,287. 5 30,45 $ 75,124
Florida Statute 12 ® 1 authorizes the Board to invest surplus funds in the
following:
a) the State of Florida Local Government Surplus Funds Trust Fund under the
management. of the State Board of Administration
b) negotiable direct obligations of, or obligations of which the principal
and interest are unconditionally guaranteed by, the U.S. Government
c) interest bearing time deposits or savings accounts in banks and savings
and loans organized under state laws or doing business and situated in the
state; provided collateral requirements are met
1
M NRO COU Y FLO IDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FINANCIAL STATE'ME °��
SEPTEBE , 19
NOTE 2 - CASH AND INVESTMENTS (Continued)
d) obligations of the Federal Horne Loan Mortgage Corporation
e) obligations of the Federal National Mortgage Association
f) commercial paper of U.S. corporations having a rating of at bast two of
the following three ratings: -1, -1 and -1, as rated by Standard
Pours, Moody's and Fitch Investors Service rating services
g) Bankers' acceptances that are eligible for purchase by the Federal Reserve
Ranks and have a letter of credit rating of AA or better
h) Tax-exempt obligations of the State of Florida and its various local
governments, including Monroe County. Tax exempt obligations with a
rating of A or less, must be an insured issue through MBIA or an
equivalent company. Issues rated A+ or higher may or may not carry an
insurance backing.
Deposits 4 Demand and time deposits are fully insured by Federal Depository
Insurance and the multiple financial institution collateral pool required by
Sections 280.07 and 280.08, Florida Statutes.
Investments - Investments at year end are shown as follows. The U.S. Treasury
obligations and the U.S. Government Agency Securities are held by the Board's
agent in the Board's nave.
Carrying Market
Amount ___Value
Local Government Surplus Funds Trust Fund $ 50,726,476 $ 50,726,47
U.S. Government Treasury Obligations 7,423,670 7,4 ,78
U.S. Government Agency Securities 5.01 562 .012 5
62
3.I ,78 $ 6 .14,822
NOTE 3 - MORTGAGES RECEIVABLE
Mortgages receivable at September 30, 10 consist of the following:
Community Development Block Grant:
Second Mortgage Receivable from individual, secured by land
and buildings, payable in monthly installments of $1,647
including interest at %, final payment due March 1, 2004 $ 219,178
Second Mortgage Receivable-from individual, secured by land
and buildings, payable in monthly installments of $1,97
including interest at 3 , final payment due March 2004 264. 145
Total Mortgages Receivable 48333
B-2
MONROE COUNTY FLORIDA
E0AC6000UNTY COMMISSIONERS
NOTE 3 - MORTGAGES RECEIVABLE (Continued)
The mortgages receivable are equally offset by a fund balance reserve which
indicates that it does not constitute "available spendable resources" even though
it is a component of total assets.
NOTE 4 - INTERFUND BALANCES
Individual fund interfund receivable and payable balances at September 30, 1990
are as follows:
Fund Interfund Interfund
-IagkiXAtie Payable
General Fund 1-1,8-34-.�45 L-1,384,-548
Special Revenue Funds:
Fine and Forfeiture 4,251 159,104
Road and Bridge 49 30,513
Tourist Development Administrative and
Promotional 3,235 -
Fire and Ambulance District 1 2,226 25,422
Fire and Ambulance District 5 806 101
Fire and Ambulance District 6 3,489 470
Planning, Building and Zoning - 112,726
Parks and Recreation - 5,254
Impact Fees - Police Facilities - 81,244
Upper Keys Health Care -
14,056 ----I16,198
Debt Service Funds:
1988 Improvement Revenue Bonds 48,440
1990 Sales Tax Bond Anticipation Notes
------61659
Capital Project Funds:
Comprehensive Improvements 108,701 -
Revenue Bond Improvements - 136,662
Bond Anticipation Notes - --__20,681
108,.701 157,343
Enterprise Funds:
Municipal Service District - 379,769
Card Sound Bridge
387,657
B-21
MONROE COUNTY. FLORIDA
BOARD OF COUNTY,
COMMISSIONERS
NOTES TO COMBINED FINANCIAL STAT�M NTS
SEPTEMBER 30,1990
NOTE 4 - INTERFUND BALANCES (Continued)
Internal Service Funds:
Workmen's Compensation 307,619 3,585
'Group Insurance 246,458 460
Risk Management Fund 710
Trust and Agency Funds: -----6,651
Shared County and State Health Care ----26,9320
1--L-U-8-,6-97 j===Z2j=L578 697
NOTE 5 - RESTRICTED ASSETS
Restricted Assets include those provided for by resolutions adopted by the County
Commission for the issuance of the Municipal Service District Revenue Bonds,
Refunding Improvement Revenue Bonds, Series 1983, Improvement Revenue Bonds,
Series 1988, and Bond Anticipation Notes, Series 1990. Total restricted assets
as of September 30, 1990 are as follows:
Cash and
Enter rise Fund - Munici al Service District Investments
Debt Service Reserve Fund $ 973,573
Renewal and Replacement Fund 1,168,813
Sinking Funds 2,203,716
Landfill Closure Escrow 1,382,676
Crawl Key Condemnation 2 214_..966
7 94744
Refunding Improvement Revenue Bondss Series 1983 Debt Service Fund
Debt Service Reserve Fund 512,089
Sinking Fund ....485..359
997,448
Im rovement Revenue Bonds Series I988 A and B Debt Service Fund
Sinking Fund 346,7
j=_jjL87 955
B-22
MONROE COUNTY FLORIDA
BOARD OF COUNTY COM SIGNERS
NOTES T CMBIED FIAP�CIL STATEMENTS
E 'TEBER 3 I990
NOTE 6 - RESERVES FOR RESTRICTED ASSETS
Reserves representing the excess of amounts provided for certain restricted asset
accounts over the liabilities payable therefrom are established by a reduction
of retained earnings or fund balance.
The following schedule reflects the reserve account balances at September 30,
19 0:
Enterprise Funds
Municipal Service District
Reserved for Debt Service - Reserve Account 73, 7
Reserved for Debt Service - Interest Account 1,924, 62
Reserved for Renewal and Replacement Account 9g72I
.666 E56
Debt Service Funds
Refunding Improvement Revenue Bonds, Series 1983
Reserved for Debt Service 997,448
Improvement Revenue Bands, Series 1988 A & B
Reserved for Debt Service 395,203
Sales Tax Bond Anticipation Notes, Series 1990
Reserved for Debt Service 1B 21
ImI0®670
___ .279dI26
Retained earnings and fund balances are reserved to the extent of the excess of
restricted assets over liabilities payable from restricted assets as follows:
Total restricted assets $ ,287, 5
Less®
Restricted assets for which retained
earnings are not required to be reserved 3,597,641
Liabilities payable from restricted assets 477,847
Plus
Amounts due from other funds 6 .659
5®279,126
B-23
MONROE -CO-U-N-TI-L FLORIDA
BOARD-
NOTES T COMBINED FINANCIAL STATFMEN'TS
SEPHMffL2j_jM
NOTE 7 - PROPERTY, PLANT AND EQUIPMENT
The following is a summary of changes in General Fixed Assets for the year ended
September 30, 1990:
19 9 -Additions Reductions 19 90
Land $ 7,279,638 $ 5,098,479 $ - $ 12,378,117
Buildings 20,744,452 1,538,027 238,280 22,044,199
Equipment 14,100,180 3,234,150 435,120 16,899,210
Construction in
Progress --3.,461 942 4, 9,573 2,693 670
�578 5
I-45,666.212, S-14.L2,C0 229� L=LL6=741�070 j56U79 3 71
==I-=
Enterprise Fund property, plant and equipment consisted of the following at
September 30, 1990:
Municipal Card
Service Sound
--DJ-strict ---Bridae ..Total_
Land $ 214,105 $ - $ 214,105
Buildings and Improvements 267,683 2,529,805 2,797,488
Equipment 12,805,700 100,236 12,905,936
Construction in. Progress -- 1,761.,589 6�18 9
Total Property, Plant and Equipment 15,049,077 2,630,041 17,679,118
Less Accumulated Depreciation --6 932,158 ---1,186,892 ---gj 19. 050
Net Property, Plant and Equipment j==jj1=1j6=A919 L-IA43 149 L-L56O--O68
Internal Service Fund property, plant and equipment consisted of the following
at September 30, 1990:
Workmen's Group Risk
_ insurance Management --Total
Equipment $ 21,779 $ 4,688 $ 21,823 $ 48,290
Less Accumulated
Depreciation -----7..,914 --- 1.,.790
,000 ----1j.-704
Net Equipment 13,8_65 1_._2,B9-8 J=_ 17=A823 L34 586
B-24
MONROE COUNTY FLORIDA
BOARD OF COUNTY COMMISSIONERS
QTES TO COMBINED F FACIAL STATEMENTS
PTEBER 3 199
NOTE 8 - TAX ANTICIPATION NOTE PAYABLE
Tax anticipation note payable is due in full to a bank
on September 30, 1991. The note bears interest at 9
and is secured by a tax anticipation warrant pledging
taxes unposed and collected by the County relative to
the Translator Fund. 50 0
NOTE 9 - LONG-TERM DEBT
The following is a summary of changes in long-term debt for the year ended
September 30, 1990:
Debt Debt
1969 Issued _ Reti red _®_ 1 90
General Long®Term
Debt Grog
Revenue Bonds 9,260,000 $12,500,000 $ 215,000 $ 21,55,00
Accrued Compensated
Absences 749,860 109,702 1,476 858,086
Capitalized Lease
Obligations 43,966 45,970 162,594 267, 42
Installment Loan - 29,414 6,422 0
Subtotal 10,41 .66 12,665,066 _____ 67.492 22,711,420
Proprietary Funds
Revenue Bonds 8,762,347 162,016 315,000 8,629,363
Accrued Compensate
Absences 115,871 64,915 - 180,786
Capitalized Lease
Obligations 17 ,77 - 10,773 -
Special Obligation
Notes - 987,000 137,792 849,208
Due to Other
Governments - LM,500 - _ 2,212,500
Subtotal __ 9,O46,991 3.446,4 1 623, 65 11,871,857
Total 19,4 2,617. 1 , 1 517 Lj&1=1 057 LILL83A.277
Includes increased value accretion on Municipal Service District Refunding
Improvement, Series 1965 Capital Appreciation Bonds,
B-25
MONROE COUNTY FLO C
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FINtNCIA STATEMENTS
EPTEMBER 30 10
NOTE 9 - LONGTERM DEBT (Continued)
Bonds payable at September 30, 1990 from Proprietary Funds are composed of the
following issues:
r erorise Revenue Bonds - $9,211,774 1985 Municipal Service District
Refunding Improvement Bonds due in annual installments of $335,000 to $805,000
n October 1, 1990 to October 1, 2011; interest at 7,00% to 9.20% (including
Capital Appreciation Bend accreted interest of 742, 0)
B 2 ,363
Bands payable at September 30, 10 from Governmental Funds are composed of the
following issues:
Revenue Bonds - $2,155,000 1983 Refunding Improvement
Revenue Bonds, Series 1983 due in annual installments
of $30,000 to $10,000 through July 1, 2011; interest
at 7. 0% to 9,25% $ 1,965,000
Revenue Bonds - $5,000,000 1988 Improvement Revenue
Bonds, Series 1988A due in annual installments o
$10,000 to $ 0,000 through December 1, 2008; interest
at 6.90% to 7.60% 5,000,000
Revenue Bonds - $2,26 ,000 1988 Improvement Revenue
Bonds, Series 1966B due in annual installments o
$10,000 to $ 00,000 through December 1, 1996; interest
at 5. 0 to 6.90% 2,080,000
Revenue Bonds- $12,500,000 1990 Sales Tax Bond Antici-
pation Notes, Series 1990 due in one installment on
November 15, 19 1; interest at 6.65% 12,500,00
21,545,000
B-26
MONROE COUNTY, FLORIDA
BOARD OF WUNTY COMMISSIONERS
NOTES,�O COMBINED FINANCIAL STATEMENT
SEPTE:MB 0 90
NOTE 9 - LONG-TERM DEBT (Continued)
Other long-term liabilities payable at September 30, 1990 from Proprietary Funds
are composed of the following:
_peial Obligation Notes Payable - due in monthly
installments of $21,919 on January 27, 191 to
December 29, 1994, interest at 6®56% B49,208
Due to Other Governtents - Amount payable to Monroe
County Comprehensive Plan Land Authority (MCLA), The
debt is secured by an interlocal agreement which grants
MCLA a conservation easement over the related land,
The Board will repay $442,500 annually, interest free.
Repayment will commence within 180 days of the Dowd
taking title to the land, which will be acquired by
eminent domain $ 2, 12,500
Other long-term liabilities payable at September 30, 1990 from Governmental Funds
are composed of the following:
Installment notes payable in monthly installments of
1, 1 from October 1, 139 to maturity dates at various
tines during the fiscal year ended September 30, 19 2;
the average interest rate is 9.0% $ 2 ,992
Debt Service Fundin Re uirements - The total annual debt service funding
requirements for all bonds outstanding at September 30, 1990, consisting o
interest payments of $ 0,824,4 3 and principal payments of $2 , 27, 15 are as
follows:
Revenue Bonds _
Year Ended Pro rietry Funds Governmental
September 3 Amount Interest Rate Amount Interest Rate
1991 $ 890,905 7,20- , 0% $ 908,567 6,20-9.25
1992 895,345 7.40- .30% 14,66 ,48 .30-9.25
1993 896,855 6,00-9,30% 915,417 .40- .2
1994 896,855 .2 -9.3 % 912,577 6.50- .2
1995 896,855 8.40-9.30% 912,636 6.60-9.25%
19 6-20 0 4,4 9,275 8.60-9.30% 4,5 4,382 ®7 -9,25
2001-2005 4,4 4,075 9.10-9.30% 4,557,939 7.20-9, 5
2 - 010 4,424,000 9.10% 3,154,514 7.55- ,25%
Thereafter 67 ,255 9.1 L07,574 9.2
TOTAL A 529420 $ 30,7 7, 4
G-27
MONROE COUNTY, FLORIDA
BOARD F COUNT CMMISSIONER
NOTES TO COMBINED FINANCIAL STATEMENTS
SEPTEMBER 30.,,-199.0
NOTE 9 LONG-TERM DEBT (Continued)
Notes a able
Year EndedGovernmental
September 30 terest Rate
1991 9.00%
1992 206,728 85 11,73A 9.00%
1993
1994 206,728 8.56%
1995 ----51,682 8.56%
Total �878 594
L=_ 2=3a 460
Year Ended
Se tuberTotal
1991 $ 2,017,930
1992 15,777,291
1993 2,019,000
1994 2,016,160
1995 1,861,173
1996-2000 9,053,657
2001-2005 9,042,014
2006-2010 7, 78, 14
Thereafter ———1,085.829
L_E0g=45=11568
The amount available in the Debt Service Funds to service the 1983, 1988A and
1988B and 1990 revenue bonds is $1,344,211.
Restrictive Covenants and Collateral -Re'-u 1 rements - The 1983 Refunding
str ict iv t Cov a ts s C ol 1 M f d secured
Improvemen Revenue Bond are p ay abl from
an secured by a lien on and pledge
racetrack
c t rac funds
s y No r C ou ty from
of the a e k nd received b n Monroe County from the State of Florida.
The 1985 Municipal Service District Refunding Improvement Bonds are payable
solely from and secured by a prior lien upon and pledge of (i) charges for
service levied annually against residential property within the Monroe County
Municipal Service District (the "District"), Monroe County, Florida for the
availability and furnishing of certain solid waste disposal services, (ii)
payments received from franchisee solid waste collectors with respect to
commercial property within the District, (iii) all other non ad valorem funds
received by the District with respect to furnishing services. of the solid waste
facilities to the residents of the District excluding any state or federal funds
received from time to time by the District and (iv) certain investment income
received by the District. Under the terms of this revenue bonds issue,
B-28
MONROE COUNTY,_FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FINANCIAL STATEMENTS
SPTEBER 3 , 1990
NOTE 9 - LONGTERM DEBT (Continued)
the Municipal Service District is required, among other things, to establish
rates and to collect fees and charges which will be sufficient at all tines to
pay the cost of maintenance and operations, principal and interest requirements
of the outstanding revenue bonds and to create and maintain specified reserves
for such purposes. The Municipal Service District was in compliance with those
covenants for the year ended September 30, 1990. The Bonds and the interest
payable thereon will not constitute a general obligation of the District, Monroe
County or the State of Florida, or a pledge of the faith and credit of the
District, Monroe County, the State of Florida or any political subdivision
thereof. Neither the Bonds, nor any interest or premium thereon, shall be
payable from the ad valorem tax revenues of the District, Monroe County, or the
State of Florida.
The 1988 Series A and B Improvement Revenue Bonds are payable from and secured
by a first lien upon and pledge of the Guaranteed Entitlement portion of the
Revenue Sharing Trust Fund for Counties and the Second Guaranteed Entitlement for
Counties paid by the State of Florida.
The 1989 Special Obligation Notes are payable from and secured by (i) charges for
service levied against designated property within Monroe County benefited by the
County's solid waste disposal system pursuant to Ordinance No® 0 3-1 89 (ii) any
payments received from franchisee solid waste collectors with respect to
commercial property within Monroe County (iii) all other non ad valorem funds
received by the issuer with respect to the furnishing of solid waste disposal
services to residents of Monroe County, excluding any state or federal funds
received from time to time by the County and (iv) investment earnings. The
pledge of the aforementioned revenues are junior and inferior in all respects to
the lien of the 1985 Municipal Service District Refunding Improvement Revenue
Bonds on such revenues®
The 1990 Sales Tax Bond Anticipation Notes are payable from and secured by a lien
and pledge of the proceeds to be received from the sale of the Sales Tax Revenue
Bonds, Series 11 and, to the extent necessary, the proceeds derived by and
allocated to the Board from the levy, and collection of the one-cent
discretionary infrastructure sales tax.
NOTE 10 - PRIOR YEAR DEFEASANCE OF DEBT
On December 6, 1985 the Board defeased Municipal Service District Improvement
Bonds, Series 1980 by placing the proceeds of the new bonds in an irrevocable
trust to provide for all future debt service payments on the old bonds®
Accordingly, the trust account assets and the liability for the defeased bonds
are not included in the Board's financial statements. At September 30, 1990,
7,510, 00 of bonds outstanding relative to the Series 180 issue are considered
defeased.
B-2
ONCOUNTY FLORID
O O MS R
NOTES TO COMBINED FINANCIAL STATEMENT
SEPTEMBER 30 0
NOTE 11 - LEASE OBLIGATIONS
Capitalized lease obligations consist of equipment lease purchases accounted for
in the General Long-Term Debt Account Group and General Fixed Assets Account
Group. The future minimum payments under capitalized leases consist of the
following at September 30, 190:
l Long
Fiscal year ending September 0: Ter Genera Debt
1 2
19 159,69 1993 13 , 7
14, 1
194 6®62
Total minimum payments 316,639
Amounts representing interest 2 9.297
Present value of net minimum lease payments L====187 34
Leased equipment which has been capitalized as of September 30, 1990 is as
follows:
General Fixed Assets:
General Government 6 1 .34
Rental expense under operating leases for the current year amounted to $545,683.
NOTE 1 - CONTRIBUTED CAPITAL
Contributed capital consists of the following at September 30, 1990:
Enterprise Funds Contributions from
Other Funds:
Municipal Service District $ 2,8 5,649
Card Sound Bridge 9.761
.0 410
NOTE 1 - FUND DEFICIT
Enterprise Funds unii al Service District - The accumulated deficit o
$3, 0 ,96 represents the accu uI to operating losses since the District's
inc eption® It is attributable to depreciation expense recorded o contributed
assets, additional funding of restricted assets, and the estimated cost of
Ian dfill closures The deficit will e eliinated by continuing to collect
charges and fees a increased in the prior ear
B-30
MONROE COUNTY,—FLORIQA
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FINANCIAL STATEMENTS
SEPTE
NOTE 14 - EXPENDITURES IN EXCESS OF APPROPRIATIONS
The following cost center had expenditures in excess of appropriations at
September 30, 1990:
Enterprise Funds:
1�1-un aolooSattributable
ecie�D - LandfillClnqttra Cot+ - Landfill closure costs
ici Service
istrict
f $72�7 att r but aMleto 1990 were not budgeted, as this was the first year
the fund recorded future landfill closure costs.
NOTE 15 - SEGMENTS OF ENTERPRISE ACTIVITIES
Municipal Service District operating revenues are generated primarily by billings
for mandatory garbage collection. Card Sound Bridge operating revenues are
generated through tolls for the use of the Bridge. The key financial data for
the year ended September 30, 1990 for the above services are as follows:
Municipal Card
Service Sound
-2:1 District__ct
Operating Revenues L10,032,716- L---92 .74 6
Operating Expenses 8,772,546 659,472 9,432,018
Depreciation 12-,,�31 -----6Q...849 1,-- 073,165
Total Operating Expenses �8862 3 L 1 10,- - 505.183
Operating Income 247,854 203,425 451,279
Taxes 1,115 - 1,115
Operating Grants 321,560 - 321,560
Interest Income 940,191 138,987 1,079,178
Interest Expense and Other
Debt Service Costs (840,828) - (840,828)
Operating Transfers Out -—-CLI 9.8B7)- - _ ----C 6") ---(122.,.505)
Net Income (Loss) 1_ 1_50_,005 L139A-794 Lj_89.6799
B-31
MONROE COUNTY. FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FINANCIAL STATEMENTS
SEPTEMBER 30., 1990
NOTE 15 - SEGMENTS OF ENTERPRISE ACTIVITIES (Continued)
Municipal Card
Service Sound
District .....Bridge .....Total
Net Increase (Decrease) in
Working Capital J_C1156=2=63=LO $ 45-1,328 1_C1,I=3 J,0 5 2
Assets J_20,31_79 3_6 $---3,528,584 $ 23.846.520
Long-Term Debt $ 11�313,036 L 10,064 $ 11,323.100
Contributed Capital I=2,105JO L__ 2,761— _ LL 1 0=8 410
-
Fund Equity I—IZ68,936 $ 3.477.024 L6j=2�45,960
Acquisition of Property,
Plant and Equipment $ 2.431 185 L====4 49,
80 L=IAL� 868�
NOTE 16 - BUDGETARY - GAAP REPORTING RECONCILIATION
The accompanying Combined Statement of Revenues, Expenditures and Changes in Fund
Balances - Budget and Actual - General , Special Revenue, Debt Service, Capital
Project and Expendable Trust Funds for the year ended September 30, 1990 presents
comparisons of the legally adopted budget with actual data on a budgetary basis.
Because certain accounting principles applied for purposes of developing data on
a budgetary basis differ from those used to present financial statements in
conformity with GAAP, a reconciliation of resultant basis, timing and perspective
differences in the Excess of Revenues and Other Sources over Expenditures and
Other Uses for the year ended September 30, 1990 is presented as follows:
Special Debt capital Expendable
General _Revenue Service —zL2!ects Trust
Excess of revenues and other sources
over (under) expenditures and other
uses - budgetary basis $ 803..255 $ 4,050 694 $ 103 Ill S 7 902 592 (S 71a121)
Adjustments:
To adjust revenues for proceeds of
tax anticipation note (350,000)
Rectessifications and other adjustments:
To record excess of revenues and other
sources over (under) expenditures
and other uses for non budgeted funds - 1�8 219 ......51 8
Total Adjustments t�350 000) 15,219 518
Excess of revenues and other sources
over (under) expenditures and
other uses - GAAP basis zS 803 255 L1,L00,6.9J S 121,.330 _7,903.110 S 7.1.,121)
B-32
tIONROE COUNTY"—FLORIDA
BOARD OF COUN
TY COMMISSIONERS
NOTE 17 - RETIREMENT PLAN
Substantially all full-time Board employees are participants in the Florida
Retirement System, "The System", a multiple-employer, cost-sharing public
retirement system. The System, which is controlled by the State Legislature and
administered by the State of Florida, Department of Administration, Division of
Retirement, covers approximately 503,000 full-time employees of various
governmental units within the State of Florida.
The System provides for vesting of benefits after 10 years of creditable service.
Normal retirement benefits are available to employees who retire at or after age
62 with 10 or more years of service. Early retirement is available after 10
years of service with a 5% reduction of benefits for each year prior to the
normal retirement age. Retirement benefits are based upon age, average
compensation and years-of-service credit where average compensation is computed
as the average of an individuals five highest years of earnings.
The Board has no responsibility to the System other than to make the periodic
payments required by state statutes® Ten-year historical trend information
showing the System's progress in accumulating sufficient assets to pay benefits
when due is presented in the System's June 30, 1989 Comprehensive Annual
Financial Report.
The amount reported below as "pension benefit obligation" is a standardized
disclosure measure of the present value of pension benefits, adjusted for the
effects of projected salary increases estimated to be payable in the future as
a result of employee service to date. The measure is the actuarial present value
of credited projected benefits and is intended to assist users in assessing the
Plan's funding status on a going-concern basis, assess progress made in
accumulating sufficient assets to pay benefits when due, and make comparisons
among government pension plans and employers. The System does not conduct
separate measurements of assets and pension benefit obligations for individual
employers. The pension benefits obligation at June 30, 1989 for the System as
a whole, determined through an actuarial valuation performed as of that date, was
$31.8 billion. The System's net assets available for benefits on that date
(valued at market) were $17.6 billion, resulting in an unfunded pension benefit
obligation of $14.2 billion.
Participating employer contributions are based upon state-wide rates established
by the State of Florida. These rates are applied to employee salaries as
follows: regular employees, 15.4%, special risk employees, 20.38%, and elected
officials, 20.19%. The Board's contributions of approximately $2,222,000 made
during the year ended September 30, 1990 were made in accordance with
contribution require►nents determined by the actuarial valuation of the System as
of June 30, 1989. These contributions represented approximately .13% of total
contributions required of all participating employers during the fiscal year of
the System ended June 30, 1989.
B-33
ONRE COUNTY FLORIa
BARD F coin Y coM ssIONER
NOTES TO COMBINED FINANCIAL STA EMENTS
SEPTEMBER 3 0
NOTE 17 - RETIREMENT PLAN (Continued)
Total payroll for Board employees during the fiscal year ended September 30, 1990
was approximately $15,234,000, with the portion attributed to employees covered
y the System being $14,843,2 5. The contribution to the System for the year was
approximately 15.0% of total payroll.
There were no changes in actuarial assumptions, benefit provisions, actuarial
funding methods or any other significant factors that affected the Board's
contribution during the fiscal year ended September 3 , 1990. Effective January
1, 1990 contribution rates were increased to cover future normal costs and to
amortize the unfunded liability determined as of June 30, 1988.
NOTE 18 - INTERFUND TRANSFERS
Operating Transfers during the year ended September 30, 10 consisted of the
following:
Operating Operating
Fund Transfers In Transfers Out
General Fund $ 1,95 ,B56 1,077,81
Special Revenue Funds:
Fine and Forfeiture 108,496 35,000
Road and Bridge - 14, 00
Fire and Ambulance District 1 - 271, 2
Fire and Ambulance District 5 - 62,507
Fire and Ambulance District 6 - 90,03
Translator System - 25,44
Special Road District Gulf Drive - 98
Planning, Building and Zoning 134,487 269,808
Impact Fees - Libraries - 47,000
242,9B3 _ B16,2B3
Expendable Trust:
Shared County and State Health
Care Program 19.B00
Enterprise Fund:
Municipal Service District 1,547,355 1,867,242
Card Sound Bridge - 2, 1B
1®547. 1xB9,B0
S 3,73,94 L _3,763994
B-34
MONROE- COUNTY.--FLORIDA
BOARD OF COONTY COMMI STONERS
COTES T COMBINED FINANCIAL STAGE T
NOTE 18 - INTERFUND TRANSFERS (Continued)
Equity transfers during the year ended September 30, 1990 consisted of the
following:
Equity Equity
Fund Tran
sfers In Transfers Out
Special Revenue Funds:
Fine and Forfeiture Fund $ $ 89,961
Expendable Trust Funds:
Law Enforcement Trust ------89.,.961
89L961
NOTE 19 - LITIGATION
The Board is a defendant in various lawsuits and is involved in other disputes
wherein substantial amounts are claimed® In the opinion of the Board, these
suits and claims should not result in judgements or settlements which, in
aggregate would have a material adverse effect on the Board's financial
condition.
NOTE 20 - COMMITMENTS AND CONTINGENCIES
Self insurance Programs - The Board is self-insured for losses in the areas of
liability and workers' compensation. Claims are paid from the Group Insurance,
Workmen's Compensation, and Risk Management Internal Service Funds which are
funded by contributions from other funds and, in the case of Group Insurance,
employees. The contributions are determined by projected losses based on
historical claims experience.
Estimated liabilities for claims incurred but not reported are accrued based on
projections estimated by Board staff from historical data. As of September 30,
1990, there were no material long-term liabilities for claims and judgements.
Grant Programs - The Board participates in a number of federally assisted grant
programs. These programs are subject to financial and compliance audits by the
grantors or their representatives. As of February 25, 1991 there were no
material questioned or disallowed costs as a result of grant audits in process
or completed.
B-345
MONROE COUNTY FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FINANCIAL STATEMENTS
STEMBR 30 1990
NOTE 20 - COMMITMENTS AND CONTINGENCIES (Continued)
Arbitrag. Rebate - In accordance with the Tax Reform Act of 1986, any interest
earnings on borrowed construction funds in excess of the interest costs are
required to be rebated to the federal government. The Board has estimated that
there will be no liability for arbitrage rebate.
Salll Tax Revenue Bonds - By resolution adopted on March 27, 1990, the Board
authorized the issuance o 40,0 0, 00 Sales Tax Revenue Bonds, Series 1991. The
proceeds of these bonds will be used to retire the Sales Tax Bond Anticipation
Notes, Series 1990, and to construct additional criminal justice facilities. I
is anticipated that these bonds will be issued November, 19914
Landfill Closure Escrow Funding - Pursuant to Florida Department of Environmental
Regulation Rule 17-701.076, Financial Responsibility, the Board rust establish
and fund a landfill management escrow account relative to its solid waste
facilities. As of September 30, 1990, this account is not fully funded. A plan
has been submitted to the Florida Department of Environmental Regulation to
provide for funding the mandated landfill closure and maintenance costs. The
plan contemplates the use of the renewal and replacement funds established
pursuant to the Municipal Service District Refunding Imnprovement Bonds, Series
1985 and the issuance of additional parity bonds. The plan is pending approval
from the Florida Department of Environmental Regulations
NOTE 21 - PRIOR PERIOD ADJUSTMENT
Pursuant to the Florida Department of Environmental Regulation Rule issued in
1965, operators of useable landfills must estimate the total costs to close them
and the related annual maintenance costs of long-term care for the closed
landfill . Retained earnings for the Enterprise Fund, Municipal Service District
for 10 has been adjusted for the effect of recognizing that portion of the
costs attributable to prior years®
B-36
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
GENERAL FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1990
Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
1'axes 10,138,562 10,102,1.79 (36,383)
Licenses and Permits 187,540 226,671 39,131
intergovernmental Revenues 9,351,298 8,441,577 (909,721)
Charges for Services 1,743,858 3,209,508 1,465,660
Fines and Forfeitures 19,398 18,652 (746)
Interest Income 778,369 997,928 2t9,559
Miscellaneous Revenues 281,435 218,445 (62,990)
Total Revenues 22,500,460 23,214,960 714,500
---------- -------------
Expenditures:
Current:
General Government:
Board of County Commissioners 1,147,089 1,116,750 30,339
Charter Govt Study Comm 5,000
Insurances-Clerk Circuit Court 206,585 206,585
Insurances-Clerk to the Board 90,136 90,084 52
Insurances-Mlcrofilm '16,085 16,064 21
Clerk to the Board 564,963 560,427 4,526
Clerk of the Circuit Court 955,081 919,052 36,029
Clerks Supplemental Planning Budget 40,000 31,839 8,161
Clerk of the Circuit Court-Microfilm 115,719 107,623 8,096
Clerk of the County Court 605,898 597,409 8,489
Clerk-Data Processing 231,085 225,923 5,162
Clerk-Electronic Recording 75,988 75,599 389
Clerk-Domestic Relations 54,239 47,225 7,014
Criminal Systems Capitai Purchase 123,300 70,870 52,430
County Attorney 727,535 671,225 56,310
Property Appraiser 1,511,616 1,473,702 37,814
Tax Collector 2,087,893 1,887,272 200,621
Circuit Court 287,471 276,463 11,008
County Court 45,119 38,691 6,428
Jail Overcrowding Project 177,754 172,773 4,981
Court Facility 19,963 1e,024 3,939
State Attorney 126,500 98,498 28,002
Public Defender 162,784 158,639 4,145
Guardianship Evaluation 5,000 3,263 1,737
Pretrial Services Resource Center 25,000 16,211 8,789
Supervisor of Elections 366,187 355,685 10,602
Elections 80,954 78,426 2,529
County Administrator 221,165 202,316 18,849
County Administrator Data Processing 722,317 696,988 25,329
County Administrator-Fiscal Management 299,124 276,658 22,466
Grants Management 1,617 1,617 -
PersonnelkSafety 251,950 243,322 8,628
Public Works Garage 634,364 504,153 130,211
Public Works Correction Facilities 114,398 100,309 14,079
(Continued)
C-1
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
GENERAL FUND-CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1990
Variance
Favorable
Budget Actual (Unfavorable)
------------ -------------
Public Works Facilities Maintenance 2,503,516 2,377,269 126,247
Marathon Jaycees Building 3,500 1,710 1,790
Public Service Bldg Parking Lot 28,500 13,760 14,740
Advertising 10,000 6,798 3,202
Chaplin Building 67,700 57,592 108
Communications 300,500 270,463 30,037
Certificate Cancellation Refunds 2,983 2,983
------------- ------------ -------------
Total General Government 15,006,458 14,068,259 938,199
Public Safety:
Medical Examiner 186,505 183,171 3,334
Disaster Preparedness 168,607 149,689 18,918
Radiological Emergency Preparedness Grant 103,406 89,528 13,878
Emergency Medical Services Coordinator 234,220 226,146 8,074
Emergency Medical Svc Matching Grant 10188-9/89 123,961 57,241 66,720
Public Safety Management 117,080 114,834 2,246
Emergency Medical Communications 11,547 11,468 79
oil Emergency System 149,524 149,524
Emergency Medical Air Transportation 80,000 15,842 64,158
-------------
Total Public Safety 1,174,850 997,443 177,407
------- -----------
Physical Environment:
Tavernier Ocean Shores 4,970 4,970 -
DNR Scaring Improvement 19,770 19,770
Various Waterway Routes 29.186 29,185 1
Beach Access Grant 4,600 4,600
Pigeon Key Solar Grant 40,000 195 39,805
Extension Service 130,138 127,599 2,539
--- ----------
Total Physical Environment 228,664 186,319 42,345
Transportation:
Marathon Airport 118,538 107,425 11,111
Marathon Airport Noise Study 19,756 6,406 14,349
Marathon AIP-07 Beacon&Tower 80,291 70,291 10,000
Marathon AIP-07 East Apron 94,941 379 84,562
Marathon AIP-07 West Apron 230,126 210,167 19,959
Marathon AIP-07 Runway Safety Overrun 61,069 61,069
Marathon AlP-08 Safety Fence&Gates 1,241 1,241
Key West Airport Operations&Maint, 720,883 658,272 82,611
Key West AIP-03 Noise Study 11,668 933 10,735
Key West AIP-04 Apron Expansion 248,072 132,738 116,334
Key West AIP-05 Terminal Restroorns 38,790 22,675 16,115
Key West AIP-05 CFR Equipment 15,431 15,064 377
(Continued)
C-2
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
GENERAL FUND-CONTiNUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,19W
Variance
Favorable
Budget Actual (Unfavorable)
Key West AIP-06 Beacon&Tower '76,907 76,907
Key West Parking Lot 500,000 69,425 430,575
Total Transportation 2,207,710 1,355,075 $52,635
Economic Environment:
Housing Authority\HUD 260,519 27,601 232,918
Veteran's Affairs 294,847 271,206 23,641
SFETC-JTPA Liaison 7/89-6/90 27,131 17,949 9,182
SFETC JTPA Liaison 7/90-6191 29,396 6,550 22,846
SFETC-Title IIA 7189-6/90 17,924 16,653 1,271
SFETC-Title IIA 7/90--6/91 41,369 37,166 4,203
Title It Incentive Award 1,756 840 916
SFETC Intake Est,7189-6190 31,762 26,906 4,856
SFETC Intake Est 7J90-6/91 40,600 9,726 30,774
Summer Youth Employment&Training 51,511 13,989 37,522
SFETC.-Title 1 19,662 10,818 8,844
---------- --------
Total Economic Environment 816,377 439,404 376,973
Human Services
Public Works Animal Shelter 488,702 462,841 25,861
Baker Act Services 310,129 285,569 24,560
Marital Health 285,287 295,283 4
Monroe County Association for Retarded Citizens 20,300 20,300
Baker Act Transportation(MHCLK) 83,059 80,901 2,158
Juvenile Drug Rehabilitation Program 80,000 90,000
Grace Jones Daycare Center 3,241 3,241 --
Welfare Administration 553,698 517,613 36,085
Welfare Services 680,332 662,060 18,272
Health Care Responsibility Act 110'868 1,055 109,813
County Home 409,808 383,282 26,526
Senior Community Svc,Proj,-Federal 7189-6190 150,042 '147,119 2,923
Senior Community Svc.Proj,-Local 7189-6190 36,601 23,501 13,100
Senior Community Svc.Prot.-Federal7190-6/91 178,700 30,278 148,422
Senior Community Svc.Proj.-Loral 7190-6/91 6,310 3,877 2,433
Transportation'Title 111-8 1989 66,734 61,948 4,786
Transportation Title Ill-B 19W 191,578 131,672 59,906
Transportation 154,803 150,111 4,692
Nutrition CA 1989 63,066 60,900 2,165
Nutrition C-I 1990 185,663 127,983 57,680
Nutrition C41989 38,272 36,764 1,508
Nutrition C-11 1990 166,125 108,653 46,472
CC E-In Home Services 1990 467,717 437,161 30,666
CCE.-In Home Services 1991 559,739 154,716 405,023
CODA--Homemakers 1989 121,125 110,390 10,735
CCDA-Homemakers 1990 131,952 33,503 98,449
Homemaker In-D 1189-12/89 10,353 10,209 144
(Continued)
C-3
MONROE COUNTY.FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
GENERAL FUND-CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,19W
Variance
Favorable
Budget Actual (Unfavorable)
Homemaker 111-1) 1190-12/90 18,702 14,379 4,323
Senior Community Service Project 40,000 31,736 8,264
Lower Keys AARP 1,500 395 1,105
Middle Keys AARP 1,500 1,302 198
Upper Keys AARP 1,500 1,062 438
Big Pine Key AARP 1,500 1,077 423
Older Americans Volunteer Program 4,000 2,616 1,484
Legal Aid 14,250 13,624 626
Help Line 10,500 10"500
Domestic Abuse Shelter 14,250 14,250
Hospice of the Florida Keys 50,000 50,000
Aids Help,Inc. 38,000 38,000
Big Brothers\Big Sisters 10,000 10,000
Handicapped Job Placement 19,950 19,950
----------- -------
Total Human Services 5,768,855 4,619,721 1.149,134
----------- -------------
Culture and Recreation:
Fine Arts Council 102,500 102,500
Parks and Beaches 306,136 258,138 47,998
Summer School Recreation Program 42,750 40,733 2:017
Historic Fla,Keys Preservation Board 8,550 8,550
East Martello Art Gallery and Historical Museum 11,615 10.263 1,352
Key West Garden Club-West Martello 23,939 21,517 2,422
Key West Lighthouse Museum 12,536 10,155 2,380
Senior Major Baseball League 1,000 1,000
Pigeon Key Restoration Planning Project 6,000 2,130 2,870
Library Admin Support 303,099 272,513 30,586
Library Key West 328,047 319,768 8,279
Library Bookmobile 34,093 31,931 2,162
Library Marathon 148,051 138.014 10,037
Library Islamorada 111,463 105,964 5,499
Library Key Largo 178,827 126,532 52,295
Library Donations 116,030 4,777 111,253
Community Information&Referral Center 12,000 11,684 316
I-SCA Grant 65,000 268 54,732
Caloosa Cove 60,000 60,000
--------------
Total Cultural and Recreation 1,860,635 1,466,437 394,198
Debt Service:
Principal Retirement 142,732 139,003 3,729
Interest and Fiscal Charges 29,475 28,273 1,202
------------- ------------ ---------
Total Debt Service 172,207 167,276 4,931
------------- ------------
Total Expenditures 27,235,756 23,299,934 3,935,822
(Continued)
C-4
IRON COUNTY,FLORIDA-BOARD OF COUNTY COMIJISStONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND AGTUAL
GENERAL FUND-CON71NUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1990
Variance
Favorable
Budget Actual (Unfavorable)
Excess of Revenues Over/
(Under)Expenditures (4,735,296) (84,974) 4,650,322
---------- -------
Other Financing Sources(Uses):
Reserve for Contingencies (3,749,389) — 3,748,389
Transfers from Other Funds 1,953,856 1,953,856 --
Transfers to Other Funds (1,104,152) (1,077,851) 26,301
Capital Lease Acquisition 12,224 12,224
Total Other Financing
Sourcest(Uses) (2,886,461) 888,229 3,774,690
Excess of Revenues and Other
Sources Overf(Under)Expenditures
and Other Uses-Budgetary Basis (7,621,757) 803,265 8,425,012
Fund Balance,October 1,1989 11,852,665 11,852,655 ---
Fund Balance,September 30,1090 5 4,230,898 12,655,910 $ 8,425,012
C-5
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS
SEPTEMBER 30,1990
Community
Development Fine Road
Block & & Law
Grant Forfeiture Bridge Library
ASSETS
Assets:
Cash and Investments $ 63,296 111 5,607,182 $ 7,815,185 $ 5,121
Accounts Receivable:
Other 1,619
Allowance for Other Uncollectible --
Mortgage Note Receivable 483,323 -- --
Due from Other Funds -- 4,251 49
Due from Other Governmental Units 177,134 234,629 1,155
—--- -- --—----—--- -—--------
Total Assets $ --- 546,619 $ 5,788,567 $ 8,051,482 $ 6,276
LIABILITIES AND FUND EQUITY
Liabilities:
Accounts Payable 928,316 $ 164,424 $ 1,597
Tax Anticipation Note —
Accrued Wages Benefits Payable 75,593
Contracts Payable -- 209,592
Due to Other Funds 159,104 30,513
Due to Other Governments
Deposits in Escrow
Deferred Revenues
Other Current Liabilities 286
Total Liabilities 1,087,706 480,122 1,597
Fund Equity:
Fund Balances:
Reserved for Encumbrances
Reserved for Mortgage Loans 483,323 -- --
Unreserved 63,296 4,700,861 7,571,360 4,679
----------—- ---------- —-----------
Total Fund Equity 646,619 4,700,861 7,571,360 4,679
- — ---- - -—----—----
Total Liabilities and Fund Equity - --546,619 $ 5,788,667 $ 8,051,482 $ 6,276
C-6
Tourist. Tourist Tourist 'rourist Tourist Development,
Development, Devviopment, Development, Development Development, Administrative
District District District District District and
#One #TWO #Three ffour #Five Promotional
2 Cent 2 Cent 2 Cent 2 Cent 2 Cent 2 Cent
255.491 98,353 $ 120,109 $ 121,356 $ 131,693 $ 656,801
- -- -- - - 3,235
44,592 6,937 16,846 14,864 15,855 205,342
300.083 $ 105,290 $ 136,955 $ 136,220 $ 147,638 $ 865,378
59,797 $ 19,635 $ 9,097 $ 22,465 $ 14,818 $ 485,393
59,797 19,635 9,097 22,465 14,818 485,393
------------ -----------
3,288
240,286 85.655 127,858 113,755 132,720 376,697
-----------
240,286 85,655 127,858 113,755 132,720 379,985
300,083 $ 105,290 $ 136.955 $ 136,220 147,638 $ $65,378
(Continued)
C-7
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS-CONTINUED
SEPTEMBER 30,1 goo
Tourist Tourist Tourist Tourist
Development, Development, Development, Development,
District District District District
#One #TWO #Three #Four
3 Cent 3 Cent 3 Cent 3 Cent
--—-------—
ASSETS
Assets:
Cash and Investments $ 1,350,946 $ 156,080 $ 285,702 $ 558,957
Accounts Receivable.
Other
Allowance for Other Uncollectible
Mortgage Note Receivable
Due from Other Funds —
Due from Other Governmental Units 67,869 11,466 25,240 23,517
------------ - --—-—-----
Total Ascots $ 1,418,815 $ 167,546 $ 310,942 $ 582,474
LIABILITIES AND FUND EQUITY
Liabilities:
Accounts Payable $ 218,600 $ 9,293 $ 133,866 $ 43,161
Tax Anticipation Note --
Accrued Wages Benefits Payable
Contracts Payable
Due to Other Funds
Due to Other Governments
Deposits in Escrow
Deferred Revenues
Other Current Liabilities
--------- ------
Total Liabilities 218,000 9,293 133,866 43161
— ——-—-—---
Fund Equity: ---- ----
Fund Balances:
Reserved for Encumbrances
Reserved for Mortgage Loans -- —
Unreserved 1,200,215 158,263 177,076 539,313
Total Fund Equity 1,200,215 158,263 177,076 539,313
—--------- -------
Total Liabilities and Fund Equity 1,418,815 $ 167,646 $ 310,942 $ 582,474
C-8
Tourist FIre And
Dovelopment, Ambulance 'pre And F-I re And special
Transtaw Road District
District District#1 Ambulance Ambulance System Cross Key
#Rve Lower and District#5 District#6 Service Waterway
3 Cent--- Middle Keys Tavernier Key Largo------ ----------- ------------ District Estates
625,377 2,299,876 375,250 726,022 $ 327,914 $ 5,899
786,582
(694,851) 350,000
2,226
24,125 49,431 806 3,489
------ 4,984
10,871 1,139
649,502 $
2,443,264 381,040 $ 740,382 $
679,o53 $ 5,899
-35,977 $ 120,362 26,187 $ 48,411 $
- 185,934
78,368 350,000
25,422
101 470
381 so 110
ti --45,600 35,739 Y 5,540
------------
35,977 270,133 62,107 54,531
------------ 535,934
668,481 4,964
-- - 103,017 10,039
613,525 1,504,650 313.969 - -
582,834 133,080 5,899
613,525 2.173,131 318,933 ------------
----------- 685,851 143,119 5.899
649,502 $ 2,443,264 $ ----381,040 $ 740 -----------
,382 s 679,053 5,899
(Continued)
C-9
wownoe COUNTY,FLORIDA-BOARD op COUNTY COMMISSIONERS
oowewxmBALAw�uxos
ALL SPECIAL REVENUE FUNDS-CONTINUED
aen� w
ucpr�w .�m
omnvmnorumn
Area Service
mm,im
MarinersPlanning.apv �� Special *von�w Building and
Road District Road District Zoningauxc^we Venetian Drive District ___________
-----_----_ -------_---- __-_---- ---
*omsTS
Assets, � _ * s/.n/ * os�m* $ 1.yu«.ms
���uin���mm _
Accounts Receivable: _ _ --
Other
Allowance for Other unvm/wctiow
mortgage Note Receivable _ _ � 29.131
Due from Other Funds
Due from Other Governmental Units ______-~ -______us_____
----------- -- uu� m `��.o��
* -- * 51.717 m ========-== =====-=====
Total Assets =========== ===========
LIABILITIES AND FUND EQUITY
m ro.�n
Liabilities: � __ m __ m __ _
Accounts Payable _ _
_ 155,832
Tax Anticipation Note
Accrued Wages Benefits Payable __
— 112,726
Contracts Payable
Due w Other Funds __ __
-- o'7nu
Due to Other Governments
Deposits mEscrow
Deterred Revenues
Other Current Liabilities -- ________ __________
_------ _ 34*.482
_
Total Liabilities _________ ___________
Fund Equity', 644
punuBwavcsw
Reserved for Encumbrances _- __
nu^en�uxnw�gngmLoans -- a/.�n ms.om* ��co'�mm
_ ____-__
Unreserved ______ _______
----------- -- msum� 1.620.834
_- s1.n7 '
Total Fund _~-________ ____________
°� -------~-- T � as'cm� $ 1.�6.o1m
__ $ a171
Total Liabilities and Fund Equity
o-/o
Unincorporated
ated
Area Service
District Impact Fees Impact Fees
Parks andImpact Fees Parlks and Impact Fees Impact Feral Police
Recreation _ Roadways- _ Recreation_ Libraries - Solid Waste ---Facilities�
$ 448,378 $ 4,667,881 $ 355,003 $ 394,736 $ 291,461 $ 312,473
610 --
161
449,149 $ 4,667,881 $ 355,003 $ 394,736 $ 291,461 $ 312,473
$ 64,774 $ -- $ - $ 20,327
16,159
5,254 N --
-- a -' 81,244
86,187 -- _ _ 20,327 ----_--_--
81,244
3,995 __
40780
358,967 4,667,881 355,003 369,629__ 291,481 231,229
_..__..o•__..eo__ .o.
,362,962 4_66'7,881 355,003 374,409 _ vo-vo291,461 _.. _. 231,229
_____
- ---
$ 449,149 $ 4,667,881 $ 355,003 $ - 394,738 $ 291,461 812,473
(Continued)
C-11
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBiNING BALANCE SHEET
ALL SPECIAL,REVENUE FUNDS-CONTINUED
SEPTEMBER 30,1 DW
Upper Keys
Health Care
Special
Taxing
District Total
ASSETS
Assets:
Cash and investments $ 1,266,785 $ 31,346,523
Accounts Receivable�
Other 1,138,811
Allowance for Other Uncoliectible (694,851)
Mortgage Note Receivable 483,323
Due from Other Funds — 14,056
Due from Other Governn-rental Units 14,932 980,220
Total Assets $ 1,281,717 $ 33,268,082
LIABILITIES AND FUND EQUITY
1--abilities:
Accounts Payable $ 34 $ 2,685,642
Tax Anticipation Note 350,000
Accrued Wages Benefits Payable 2,926 328,878
Contracts Payable M 209,592
Due to Other Funds 1,364 416,198
Due to Other Governments 571
Deposits in Escrow 2,750
Deferred Revenues 86,879
Other Current Liabilities 286
Total Liabilities 4,324 4,080,796
Fund Equity:
Fund Balances°
Reserved for Encumbrances 300 799,508
Reserved for Mortgage Loans 483,323
Unreserved 1,277,093 27,904,455
Total Fund Equity 1,277,393 29,187,286
Total Liabilities and Fund Equity $ 1,281,717 $ 33,268,082
C-12
wowmosCuuwrr FLORIDA-BOARD or COUNTY COMMISSIONERS
COMBINING STATEMENT op REVENUES,EXPENDITURES AND
CHANGES/w FUND BALANCE
ALL SPECIAL REVENUE Fuwon
FOR THE FISCAL YEAR ENDED SspruwoeRou.1mm
o"mmu^nv
Development Fine' Road
mmm u a Law
Grant pmmmum ummoo Library
___ ---____
pm,°nuoo:
Taxes $ -- m 16.496'5*1 n 1.616.172 $ -
-
LicenseouPermua _ _ _ _
Intergovernmental Revenues _ 304.096 3.266.121 —
Charges for Services — 243,948 7,963 —
Fines&Forfeitures -- 1.88/.480 — 17.986
Interest Income 14,266 *oe.mc 498,387 43
Miscellaneous Revenues — 10.457 14.644 212
_____ _____ _----------
Total Revenues 1*,26* 1e.*1e.22* s.^ox'xur 18.2*1
___ _ ---------
Expenditures:
'
Current:
General Government -- 689,62 — 14.556
Public Safety -- 18.8*9.682 -- --
Physical Environment -- -- - --
rmnmmum/on -_ — 3.911.544 --
Economic Environment — — — —
Human Services — — — —
Culture and Recreation -- -- - -
-
oebte*woo — — — —
Total Expenditures -- 19.439.309 3.e11'544 /*.ee
Excess m Revenues Over/
(Under)Expenditures 14.e66 (20.085) 1.491.743 u'ous
_____ _____ _____ --------__
momnvpnomommonn(uoom:
Transfers from Other Funds -- 108.496 — -
-
rmnommmmxo.punoo -- (35.000) (14.000) --
Capital Lease Acquisition -- -- - --
-----_ ---- _____ _____ -----____
Total Other Financing o^um°aKuoes) -- 73.496 (14'000) --
Excess m Revenues and Other
Sources o, rl(onuer)
Expenditures u Other Uses 14.26e 63.411 1.477.743 3,685
Fund Balance,October 1.1yuo 532.353 4.737.411 6.093.617 mw
Equity Transfer m(From)Other Funds — m9,961> — —
_____
e^oxea/*^re.uepwmu",uu.199m $ 5*6,619 u *'700.861 * 7,571,360 $ *.em
u-1u
Tourist
Tourist Tourist Tourist Tourist Tourist Development.
Development, Development, Development, Development, Development, Administrative
District District District District District and
#One #TWO #Three #Four #Five Promotional
2 Cent 2 Cent 2 Cent 2 Cent 2 Cent 2 Cent
646,388 $ 93,914 $ 177,805 184,633 $ 204,503 $ 2,660,031
13,903 4,168 4,786 9,936 8,276 57,000
5 1 2 1 2 2,089
------------ ------------ --------- ------------ -------
660,296 98,083 182,593 194,670 212,781 2,719,120
------------ ------------ ------------- ---------
635,322 79,704 99,773 179,523 173,999 3,161,479
-----------
636,322 79,704 99,773 179,523 173,999 3,@ 61,479
24,974 18,379 82,820 15,047 38,782 (442,359)
-----------
24,974 18,379 82,820 15,047 38,782 (442,359)
2,362,098 268,542 532,408 494,689 696,077 -
(2,146,786) (201,266) (487,370) (395,981) (602,139) 822,344
240,286 $ 85,655 $ 127,858 $ 113,755 132,720 $ 379,985
(Continued)
C-14
mownoe COUNTY,FLORIDA-BOARD mp COUNTY COMMISSIONERS
COMBINING STATEMENT mnEVeoe\EXpENmTURES AND
CHANGES/w FUND BALANCE
ALL SPECIAL REVENUE FUNDS-CONTINUED
FOR THE FISCAL YEAR ENDED oEprswoenno.IOm
nmnm nmnm nmnm nmom
oove/onmom, mxm/"»mm* oevex*mom, orve/vnmvnt'
mxmm cxxvxu District o/smm
wone #TWO mxmw wmu,
3 Cent 3 Cent oCmt uoom
----------
Revenues:
rmm^ * 974.177 n 1*6.1*3 $ 271,370 $ cuo'uou
Licenses uPermits -- -- — --
Intergovernmental Revenues — -- -- -
-
o»awvvv"Sprvicev — — — —
Fines mForfeitures — — — --
Interest Income 139.568 /5.*27 us.*oe 31.*7e
Miscellaneous Revenues -- -- -- --
Total Revenues 1.113'745 16/.670 29/.062 315.36/
_-----__
exvvnunumn:
ovnem:
General Government — — — —
Public Safety — — — —
Physical Environment — — — —
Transportation — — — --
Economic Environment 1.559.287 /m'ooa aor./uu re.*so
Human Services — -- — --
cu/mre and Recreation — — — -
-
ooma*rvive — — — --
Total Expenditures 1'559'287 /m.mm 657'133 76.450
------------- —--—-------
Excess of Revenues Over/
(Under)Expenditures (4*5.5*2) (8.818) (2e0.071) 238.e/1
Other Financing Sources(uo^s):
Transfers from Other Funds — — — —
Transfers m Other Funds -- -- -- --
Capital Lease Acquisition — -- -- --
Total Other Financing nnumou«u"ms) — -- -- -_
Excess m Revenues and Other
mmrc*aovenyunuor)
Expenditures uome,Uses <«*s's^x> (8.818) (000^un) 238.911
Fund Balance,October 1.198m — — — --
Equity Transfer To(From)Othe Funds 1.645757 /or/n` 437.1*7 300,40e
Fund Balance.September oo.1mm m 1.200.215 n 158.253 177.076 * 539.313
o-/s
i
Tourist Fire And special
Development, Arnbutance Fire And Eire And Translator Road District
District district#1 Ambulance Ambulance System Cross Key
#Rave Lower and District#5 District#6 Service Waterway
3 Cent Middle Keys Tavernier Key Largo District Estates
$ 308,056 $ 3,608,321 369,606 $ 714,961 $ $4,203 $ 17
-- 27,387 - - 32
-- 239,424 4,984 9,561 1,112 --
44,731 198,053 44,784 63,132 31,792 -- 260
-- 1,606 --- 291 -- -
352,78'7 3,974,791 4'&9,374 787,945 117,139 _Mxn---- 277
160,836 17,335 35,007 71 -
- 2,583,560 352,748 349,586 --
481
200,083
402,045
200,083 2,744,386 370,083 385,493 402,116 --,__- 481
152,704 1,230,405 49,291 402,452 (284,977) (204)
(271,529) (62.507) (90,023) (25,448) --
-- (271,529) (62,507) (90,023) (25,448) -_ -
152,704 958,876 (13,216) 312,429 (310,425) (204)
- 1,214,255 332,149 373,422 453,544 6,103
460,821 - -- - - _-
$ 613,525 $ 2,173.131 $ 318,933 $ 685,851 $ 143,119 $ 5.899
(Continued)
C-16
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE
ALL SPECIAL REVENUE FUNDS-CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1990
Unincorporated
Area Service
District
Special Special Mariners Planning,
Road District Road District Hospital Building and
Gulf Drive Venetian Drive District Zoning
Revenues:
Taxes 3,584 $ 1,723,030
Licenses&Permits 1,962,378
Intergovernmental Revenues 6,938
Charges for Services 28,398
Fines&Forfeitures 11,503
Interest Income 4,056 2,543 203,711
Miscellaneous Revenues 13,729
Total Revenues 4,056 6.127 3,949,687
----------
Expenditures:
Current:
General Government 157 2,007,909
Public Safety 1,915,527
Physical Environment 307,614
Transportation --
Economic Environment
Human Services 4,093
Culture and Recreation
Debt Service 3,147
---------- ---------
Total Expenditures 4,250 4,234,197
Excess of Revenues Over/
(Under)Expenditures 4,056 1,877 (284,510)
------------
Other Financing Sources(Uses):
Transfers from Other Funds 134,487
Transfers to Other Funds (968) (269,808)
Capital Lease Acquisition 33,747
Total Other Financing Sources/(Uses) (968) (101,574)
—----------
Excess of Revenues and Other
Sources Over/(Under)
Expenditures&Other Uses (968) 4,056 1,877 (386,084)
Fund Balance,October 1,1989 968 47,661 33,427 2,006,918
Equity Transfer To(From)Other Funds -- -- -
Fund Balance,September 30,1990 $ $ 51,717 $ 35,304 $ 1,620,834
C-17
Unincorporated
Area Service
District Impact Fees Impact Fees
Parke and Impact Fees Parks and Impact Foes Impact Fees Police
Recreation Roadways Recreation Litx¢aries Solid Waste Facilities
378,132 $ - -- -- - -
1,699 -
24,236
38,060 340,714 25,274 34,672 21,454 22,672
24,266 824,746 65,855 05,no 36,335 56,008
---------------
466,282 1,165,460 01,126 130,432 57,788 78,680
-- - - - 88,882
- - -- 3,577 -
- 103,815 - -- - --
420,453 - 8,010 87,410 - --
420,453 103,816 8,010 87,410 3,577 88,882
45,829 1,061,645 83,119 43,022 54,212 (10,202)
- - -- (47,000) -
- - - (47,000) --
45,820 1,061,645 83,119 (3,978) 54,212 (10,202)
317,133 3,606,236 271,884 378,387 237,249 241,431
$ 362,962 $ 4,667,881 $ 355,003 $ 374,409 $ 291,461 $ 231,229
_. __ .v _ .__._...._ _-_.„...a..a..��,� Wes•-�-w,��;�
(Continued)
C-18
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE
ALL SPECIAL REVENUE FUNDS-CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1990
Upper Keys
Health Care
Special
Taxing
District Total
Revenues:
Taxes $ 1,044,200 $ 31,889,676
Licenses&Permits -- 1,962,378
Intergovernmental Revenues — 3,606,173
Charges for Services 58,887 618,013
Fines&Forfeitures -- 1,010,969
Interest Income 84,544 2,466,078
Miscellaneous Revenues -- 1,145,998
Total Revenues 1,187,631 43,599,785
Expenditures,
Current:
General Government 49,980 2,876,378
Public Safety -- 24,139,975
Physical Environment 311,191
Transportation 4,015,840
Economic Environment — 6,893,141
Human Services 197.855 201,948
Culture and Recreation -- 917,918
Debt Service 3,147
Total Expenditures 247,835 39,359,538
--—--------- —---—----
Excess of Revenues Over/
(Under)Expenditures 939,796 4,240,247
Other Financing Sources(Uses):
Transfers from Other Funds 242,983
Transfers to Other Funds (816,283)
Capital Lease Acquisition 33.747
-------------
Total Other Financing Sourcest(Uses) (639,553)
Excess of Revenues and Other
Sources Overl(Under)
Expenditures&Other Uses 939,796 3.700,694
Fund Balance,October 1,1989 337,597 25,576,553
Equity Transfer To(From)Other Funds — (89,96-1)
Fund Balance,September 30,1990 $ 1,277,393 $ 29,187,286
C-19
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
COMMUNITY DEVELOPMENT BLOCK GRANT SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,19W
Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
Interest Income $ -- $ 14,266 $ 14,266
Excess of Revenues __ 14,266 14,266
Fund Balance,October 1,1989 532,353 532,353 --
Fund Balance,September 30,1990 $ 532,353 $ 546,619 $ wNN 14,266
C-20
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
FINE AND FORFEITURE SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPT EMBER 30,19M
Variance
Favorable
Budget. Actual (Unfavorable)
Revenues:
Taxes 16,09,637 16,496,541 $ (442,996)
Intergovernmental Revenues 286,590 304,096 17,506
Charges for Services 257,697 243,948 (13,749)
Fines and Forfeitures 1,680,482 1,881,480 300,998
Interest Incorne 244,256 482,702 238,446
Miscellaneous Revenues 1,100 10,457 9,357
Total Revenues 19,309,662 19,419,224 109,569
Expenditures:
Current:
General Government:
Witness Fees 589,586 584,532 5,054
Certificate Cancellation Refunds 5,095 5,095
Total General Government 594,681 689,627 5,054
Public Safety.
Sheriff's Budget 14,744,839 14,744,838 1
Sheriff's Other 1,391,360 1,228,876 162,484
Other Law Enforcement Officers 4%380 49,380 --
LEEA Funds 76,000 74,945 55
Trust Fund Capital Equipment 2,912,423 2,761,643 '160,780
-- ------- ------
Total Public Safety 19,173,002 18,849,682 323,320
'Total Expenditures 19,767,683 19,439,309 328,374
Excess of Revenues Over/
(Under)Expenditures (468,021) (20,085) 437,936
Other Financing Sources(Uses):
Reserve for Contingencies (1,730,489) - 1,730,489
Transfers from Other Funds 108,496 108,496 --
Transfers to Other Funds (36,000) (35,000)
Total Other Financing
SourcesqUses) (1,666,993) 73,496 1,730,489
Excess of Revenues and Other Sources Over/(Under)
Expenditures and Other Uses (2,116,014) 53,411 2,168,425
Fund Balance,October 1,1989 4,737,411 4,737,411 --
Equity Transfer to Law Enforcement Trust Fund - (89,961) (89,961)
Fund Balance,September 30,1990 $ 2,622,397 $ 4,700,861 $ 2,078,464
0-21
mommoE COUNTY,FLORIDA-BOARD nF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
ooAwasm/mruwneALANoE-BuomsTxwomCruxL
ROAD AND BRIDGE SPECIAL REVENUE Fwwm
FOR THE FISCAL YEAR ENDED asPTmEooewuo.1mm
Variance
Favorable
Budget Actual (unouvvuu/e)
Revenues:
Taxes * 1J00.000 $ 1.e16./72 * y83.824
Intergovernmental n°,vv*m 2,080,000 3,266121 1.186,121
Charges for Services 6,000 7,963 2,963
Interest Income 190,000 498/387 mm'mm
Miscellaneous Revenues -- 1*.644 1*'644
Total Revenues 3,975,00 5,40 '28n 1.428.287
sxnvnmmmo:
cu,mm:
Transportation:
Road Department 1,374.631 1.171.e2 202979
Boot Key Bridge 121,670 108,250 13/420
County Engineer 291,660 276,860 14,810
Local Option Gas Tax:
Road Department,Operating 773.035 725'991 47,044
Street Lighting 253.736 231.239 uu.*ar
Local Option Gas Tax Projects o.mw.o*a 1.075.534 1.908.512
xo%Gas Tax sm&mx Cent Projects 2.290.800 mu.co* 1.978'5/6
ua Dept m Interior Fish a Wildlife Service 10.000 v.x^* 156
_____ __--------
Total Expenditures 8'099.*78 3.911.544 4./87'934
Excess or Revenues Over/
(Under)Expenditures (4.12*.478) 1.*91,743 5.616,221
Other Financing Sources(000s):
Reserve for Contingencies p01.107q -- 301.107
Transfers m Other Funds (1*.000) (/*.»»») --
Total Other Financing
oou,uou«uoos) (315.107) (14,000) 301.107
Excess of Revenues and Other
Sommo"o,en(unuvr)
Expenditures and Other Uses (4.439.585) 1.477.7*3 5.917,3ee
Fund Balance,October 1.1muo e.093.617 6.093'617 --
Fund Balance,September uo.1mm $ 1.6*.032 * 7'571'360 * 5.917.328
C-22
MONROE COUNTY,FLORIDA-BOARD OF COUNTY-COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-,,-BUDGET AND ACTUAL
LAW LIBRARY SPECIAL REVENUE FUND,
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,'1990
Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
Fines and Forfeitures $ 14,400 $ 17,986 $ 3,586
Interest Income 200 43 (157)
Miscellaneous Revenues 212 212
Total Revenues 14,600 18,241 3,641
Expenditures.
Current:
General Government:
Operations 14,570 14,556 14
-----------— --——-----—
Total Expenditures 14.570 14,556 14
Excess of Revenues Over/
(Under)Expenditures 30 3,685 3,655
Fund Balance,October 1,1989 994 994
Fund Balance,September 30,1990 $ 1,024 $ 4,679 $ 3,655
C-23
wownoE COUNTY,FLORIDA—BOARD np COUNTY COMMISSIONERS
STATEMENT op REVENUES,EXPENDITURES AND
CHANGES/w FUND BALANCE—BUDGET AND ACTUAL
TOURIST DEVELOPMENT,TWO CENT.DISTRICT ONE SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED esPTowBsnmm.19m
Variance
pa^veme
Budget Actual (unoavvmux)
nowovvs:
nmon * M.768 $ e46.388 (2,380)
Interest Income 14.941 13,903 (1.038)
Miscellaneous Revenues _- s *
Total Revenues 663,709 660,296 (3.*13)
e^ponmmmo:
ounom:
Economic Environment:
Events 8*5,836 635,32 210,61*
Total Expenditures x*u.xom e5.322 e10.514
Excess of Revenues Over/
(Under)Expenditures <1:2.1271 24.974 207./01
Fund Balance,oumuv,1.1oxo 2.362.098 o'nm.mm --
Equity Transfer m Other nDCFunds (2.146,786) (2.146,786) _
Fund Balance,September oo.,mm * 33.185 $ o^o.nm o 207.101
mm
MONROE COUNTY,FLORIDA-BOA RD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
TOURIST-DEVELOPMENT,TWO CENT,DiSTRICT TWO SPECIAL REVENUE FUND
FOR THE FISCAL:YEAR ENDED'SEPTEMBER.,30,19W
Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes 114,488 $ 93,914 (20,574)
Interest Income 2,637 4,168 1,531
Miscellaneous Revenues — I
Total Revenues 117,125 98,083 (19,042)
———--------
Expenditures:
Current:
Economic Environment:
Events 178,546 79,704 98,842
Total Expenditures 178,546 79,704 98,842
Excess of Revenues Over/
(Under)Expenditures (61,421) 18,379 79.800
Fund Balance,October 1,1989 268,642 268,642
Equity Transfer To Other TIC Funds (201,266) (201,266)
Fund Balance,September 30,1990 $ 5,855 85,655 $ 79,800
C-25
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
TOURIST DEVELOPMENT,TWO CENT,DISTRICT THREE SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1990
Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes $ 190,814 $ 177,805 (13,009)
Interest Income 4,394 4,786 392
Miscellaneous Revenues -- 2 2
--- ----—----- --
Total Revenues 195,208 182,593 (12,615)
Expenditures:
Current:
Economic Environment:
Events 230,486 99,773 130,713
Total Expenditures 230,486 Y 99,773 130,713
--------—--—
Excess of Revenues Over/
(Under)Expenditures (36,278) 82,820 118,098
Fund Balance,October 1,1989 532,408 532,408 --
Equity Transfer to Other TDC Funds (487,370) (487,370) --
Fund Balance,September 30,1990 9,760 $ 127,858 118,098
C-26
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BAL.ANCE-BUDGET AND ACTUAL
'TOURIST DEVELOPMENT,TWO CENT,DISTRICT FOUR SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SE ER 30.1990
Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes $ 127,209 $ 184,633 57,424
Interest Income 2,930 9,936 7,008
Miscellaneous Revenues — 1 1
Total Revenues 130,139 194,570 64,431
------- —----------—
Expenditures:
Current:
Economic Environment;
Events 222,340 179,523 42,817
----------
Total Expenditures 222,340 179,623 42,817
----------
Excess of Revenues Over/
(Under)Expenditures (92,201) 15,047 107,248
Fund Balance,October 1,1989 494,689 494,689 —
Equity Transfer to Other TDC Funds (395,981) (395,981)
--------------
Fund Balance,September 30, 1990 $ 6,507 $ 113,755 $ 107'248
C-27
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
TOURIST DEVELOPMENT,TWO CENT,DISTRICT FIVE SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1
Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes $ 190,814 $ 204,503 $ 13,689
Interest Income 4,304 8,276 3,882
Miscellaneous Revenues — 2 2
———-—-— -----------
Total Revenues 196,208 212,781 17,573
Expenditures:
Current:
Economic Environment:
Events 279,386 173,999 105,387
-----------
Total Expenditures 279,386 173,999 105,387
Excess of Revenues Over/
(Under)Expenditures (84,178) 38,782 122,960
Fund Balance,October 1,1989 696,077 696,077 —
Equity Transfer to Other TDC Funds (602,139) (602,139)
Fund Balance,September 30,1990 9,760 132,720 $ 122,960
C-28
MONROE COUNTY,FLORIDA—BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE—BUDGET AND ACTUAL
TOURIST-DEVELOPMENT,TWO CENT,ADMINISTRATIVE AND PROMOTION SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SENT EMBER30.1990
Variance
Favorable
Budget,... Actual - (Unfavorable)
Revenues:
Taxes $ 2,636,030 $ 2,660,031 $ 24,001
Interest Income 60,706 57,000 (3,705)
Miscellaneous Revenues 2,089 2,089
Total Revenues 2,696,735 2,719,120 22,385
Expenditures:
Current:
Economic Environment,.
Advertising and Promotion 3,118,368 2,929,185 189,193
Administrative Services 266,876 232,294 33,581
--------------
'Total Expenditures 3,384,243 3,161,479 222,764
------------
Excess of Revenues Over/
(Under)Expenditures (687,608) (442,359) 245,149
Fund Balance,October 1,1989
Equity Transfer From Other TDC Funds 822,344 822,344
-----------
Fund Balance,September 30,1990 $ 134,838 $ 379,986 $ 246,149
............
C-29
MONROE COUNTY,FLORIDA—BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE—BUDGET AND ACTUAL
TOURIST DEVELOPMENT,THREE CENT,DISTRICT ONE SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30.1990
Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes 996,572 974,177 $ (22,395)
Interest Income 132,600 139,568 6,968
Total Revenues 1,129,172 1,113,746 (15,427)
Expenditures:
Current:
Economic Environment:
3rd Cent Program 45,000 -- 45,000
TDC Administrative Expense 32,181 25,106 7,076
Tourist Information Services 96,167 89,119 7,048
Bricks and Mortar 686,859 593,024 93,835
Special Events 340,000 283,581 56,419
Promotion and Advertising 638,763 568,468 70,305
Total Expenditures 1,838,970 1,559,287 279,683
Excess of Revenues Over/
(Under)Expenditures (709,798) (445,542) 264,256
Other Financing Sources(Uses):
Reserve for Contingencies (879;600) 879,500
Excess of Revenues and Other Sources Over/(Under)
Expenditures and Other Uses (1,689,298) (445,542) 1,143,756
Fund Balance,October 1,1989 — —
Equity Transfer From Other TDC Funds 1,645,757 1,645,757 —
Fund Balance,September 30,1990 56,459 1,200,215 $ 1,143,756
C-30
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT Or-REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
TOURIST DEVELOPMENT,THREE CENT,DISTRICT TWO SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1990
Variance
Favorable
-
Budget Actual _ (Unfavorable)
Revenues:
"Vases 175,8 $ 146,143 $ (29,723)
Interest Income 23,400 15,427 (7,973)
Total Revenues 199,266 161,570 (37,696)
Expenditures:
Current
Economic Environment:
3rd Cent Program 16,090 -- 15,090
TDC Administrative.Expense 5,679 3,586 2a093
'Tourist Information Services 42,728 34,950 7,778
Bricks and Mortor 127,834 -- 127,834
Promotion and Advertising 165,042 131,852 33,190
Total Expenditures 356,373 170,389 185,985
Excess of Revenues Over/
(Linder)Expenditures (167,107) (8,818) 148,289
Fund Balance,October 1,1989 .--.
Equity'Transfer From Other TIOC Funds 167,071 167,071" -»
Fund Balance,September 30, 1990 $ 9, $ 158,253 $ 148,289
C-31
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
TOURIST DEVELOPMENT,THREE CENT,DISTRICT THREE SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SE EMBER 30,1990
Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes $ 293,109 271,370 $ (21,739)
Interest Income 39,000 25,692 (13,308)
Total Revenues 332,109 297,062 (35,047)
Expenditures:
Current:
Economic Environment:
3rd Cent Program 191 -- 191
TDC Administrative Expense 9,465 7,173 2,292
Tourist Information Services 83,972 36,258 47,714
Bricks and Mortor 367,736 309,876 57,861
Special Events 55,980 5,256 50,724
Promotion and Advertising 235,307 198,571 36,736
Total Expenditures 752,651 557,133 195,518
Excess of Revenues Over/
(Under)Expenditures (420,642) (260,071) 160,471
Fund Balance,October 1,1989 —
Equity Transfer From Other TDC Funds 437,147 437.147 --
Fund Balance,September 30,1990 16,605 $ 177,076 $ 160,471
C-32
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND .
CHANGES IN FUND BALANCE-BUDGETAND ACTUAL
M 'TOURIST'DEVELOPMENT" THREE CENT,DISTRICT FOUR SPECIAL R NNE-FUND
FOR THE FISCAL YEAR r ENDED SEPTEMBER 30,1990
Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes $ - 195,406 $ 283,899 $ 88,493
Interest Income 26,0a€Y 3&,472 5,472
Total Revenues 221,406 315,361 93,956
Expenditures:
Current:
Economic Environment:
3rd Cent Program 118,'&65 -- 118,165
TDC Administrative Expense 7,173 7,173 --
Tourist Information Services 82,000 49,440 32,560
Bricks and Mortor 240,000 - 240,000
Special Events 13,400 - 3,393 10,007
Promotion and Advertising 50,000 16,444 33,556
Total Expenditures 510,738 76,450 434,288
Excess of Revenues Over/
(under)Expenditures (289,332) 238,911 528,243
Fund Balance,October 1,1989 -- -- --
Equity Transfer From Other TDC Funds 300,402 300,402 --
Fund Balance,September 30,1990 $ 11,070 $ 539;313 $ 528.243
C-33
mowpmE COUNTY,FLORIDA-BOARD op COUNTY cnmmmammExo
STATEMENT oF REVENUES,EXPENDITURES AND
CHANGES/w FUND BALANCE-BUDGET AND ACTUAL
TOURIST DEVELOPMENT,THREE CENT,DISTRICT FIVE SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEpTemBemoo.199m
Variance
navmnmo
_ Budget Actual (Unfavorable)
Revenues:
Taxes 293109 m 308,066 1*,9*7
Interest Income uo'mm **.ro/ o.rx/
_Total nvsrmro 332.109 352,787 20,678
-----___
'
epyoxoumo:
Current:
Economic Environment:
um Cent Program n/.xm -- 171.252 ^
TDC Administrative Expense 9,465 8.197 1,268
Tourist Information Services 99,268 us.u`e 1*.249
`Bricks and momx ey/.mw -- 297.80*
Special Events 66.179 _ 66\179
Promotion and Advertising 13e.357 106.8e7 25.490
Total Expenditures 776.32e 200,083 576'242
Excess of Revenues Over/
(Under)Expenditures (4**'216) 152.704
Fund Balance,October 1.1989 -- -- --
Equity Transfer From Other TooFunds 460,821 460.821 --
Fund Balance,uontem»*,uo.1mm * `o.ana * 613.52e n 596,920
u*w
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONER$
STATEMENT OFF EtJt ES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
FIRE AND AMBULANCE DISTRICT#1-LOWER AND MIDDLE KEYS
SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,19M
Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes 3,594,085 3,508,321 $ (85,764)
Intergovernmental Revenues 50,600 27,387 (23,213)
Charges for Services 148,02.1 239,424 91,403
Interest Income — 198,053 198,063
Miscellaneous Revenues 1,606 1,606
Total Revenues 3,792,706 3,974,791 182,085
Expenditures:
Current:
General Government:
Commissions and Fees 169,383 160,836 8,547
—----—---- - —------------
Public Safety:
Fire Rescue,Dist-Lower&Middle Keys 1,728,550 739,733 988,817,
Ambulance,Dist-Lower&Middle Keys I'946,000 1,833,285 71,715
EMS Matching Grant 100,600 100,600
EMS Matching Grant 10,536 10,532 3
Total Public Safety 3,744,695 2583,650 1,161,136
------------—
Total Expenditures 3,914,068 2,744,386 1,169,682
--—----—----
Excess of Revenues Over/
(Under)Expenditures (121,362) 1,230,406 1,351,767
—---------
Other Financing Sources(Uses):
Reserve for Contingencies (170,660) 170,5W
Transfers to Other Funds (271,629) (271,529)
Total Other Financing
Sourc"(Uses) (442,089) (271,629) 170,560
Excess of Revenues and Other
Sources Over/(Under)
Expenditures and Other Uses (563,461) 958,876 1,522,327
Fund Balance,Octoberl,1989 1,214,255 1,214,255
Fund Balance,September 30,1990 $ 650,804 $ 2,173,131 $ 1,622,327
C-35
MoNeosoOuwTY,FLORIDA-BOARD op COUNTY COMMISSIONERS
STATEMENT oF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
FIRE AND AMBULANCE DISTRICT w5-nAvERw/En SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEpTsMeemou.1990
Variance
m^mvab/o
ovooet *vmm (uooummx/e)
no,^ovvo:
Taxes $ 380,855 * 369,606 * (11.e49)
Intergovernmental Revenues 35,739 -- (35J39)
Charges for Services -- 4.984 4.984
Interest Income -- o*.nw v*.m*
Total Revenues 416,594 419,374 2.780
sxponmmmo:
ovnom:
General Government:
Commissions and Fees 25,000 /7,28 7,72
Certificate Cancellation Rmmnuo se so 1
Total General Government 25,066 1/.33e 7.721
Public Safety:
Tavernier Volunteer Ambulance /49,037 13*,9*7 1*.090
EMS Matching Grant n.*m -- n.*m
Tavernier Volunteer Fire Dept. 353,924 217.80/ /36.123
---------- --------__--
Tma/pummoam*v 574,439 352,748 22/.691
-----_--------
Total Expenditures 599,495 370.083 229.*12
Excess m Revenues Over/
(Under)Expenditures (182.901) *9.291 oux./yo
Other Financing Sources(u«*m:
Reserve for Contingencies (11.277) -- 11.277
Transfers w Other Funds (62.507) (62.507) —
Total Other Financing
mmmvw4uops) (73.784) Vm.son 11.277
---------—�
Excess ur Revenues and Other
mwmoso,vr/(unuvr)
Expenditures and Other Uses (25e.685) (13'216) 243,469
Fund Balance,October/.1noo 332.149 332.1*9 --
--------------
Fund Balance,September 30,1990 $ 76,464 * 318^933 * :*x.wa
n-3m
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
C14ANGES IN FUND BALANCE-BUDGET AND ACTUAL
FIRE AND AMBULANCE DISTRICT#8-KEY LARGO SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTFAABER 30,19W
Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes $ 737,810 714,961 $ (22,849)
Intergovernmental Revenues 5,640 - (5,540)
Charges for Services -- 9,561 9,561
Interest Income 63,132 63,132
Miscellaneous Revenues 29f 291
Total Revenues 743,350 787,945 44,595
Expenditures:
Current:
General Government:
Commissions and Fees 38,244 34,151 4,093
Certificate Cancellation Refunds 1,756 1,756
Total General Government 40,000 35,907 4,093
Public Safety:
Key Largo Volunteer Ambulance 179,088 145,350 33,738
EMS Matching Grant 5,640 5,540
Key Largo Volunteer Fire Dept, 623,590 204,236 419,354
Total Public Safety 808,219 349,586 458,632
Total Expenditures 848,218 385,493 462,725
Excess of Revenues Over/
(Under)Expenditures (104,868) 402,452 607,320
Other Financing Sources(Uses):
Reserve for Contingencies (9,028) 9,028
Transfers to Other Funds (90,023) (90,023)
Total Other Financing Sources/(Uses) (99,051) (90,023) 9,028
-------- ---
Excess of Revenues and Other
Sources Over/(Under)
Expenditures and Other Uses (203,919) 312,429 516,348
Fund Balance,October 1,1989 373,422 373,422 -
Fund Balene.,*,September 30,1990 $ 169,503 $ 685,651 $ 516,348
0-37
wnmwos COUNTY,FLORIDA-BOARD op COUNTY COMMISSIONERS
STATEMENT orREVENUES,EXPENDITURES AND
CHANGES/w FUND BALANCE-BUDGET AND ACTUAL
TRANSLATOR SYSTEM SERVICE DISTRICT SPECIAL REVENUE Fumo
FOR THE FISCAL YEAR ENDED asprEwasnuo./mm
Variance
Fawxnu/o
ovunm Actual (unomvmu/e)
___-------
Revenues:
Taxes $ 7e,667 m m*,203 * 4,*36
Intergovernmental Revenues -- uu uu
Charges for Services _ 1'112 1.112
Interest Income 42,192 31,792 <10.400
Miscellaneous Revenues mm - |
___ --
Total
e*venuww 122.359 117./39 (5.220)
svpmnmmrew
uunmo:
General Government:
Certificate Cancellation Refunds /1 n -
Culture and Recreation:
Translator 6m.928 402.045 248,883
Total Expenditures e50.999 402'1/6 a*a.ouo
Excess o/Revenues Over/
(Under)Expenditures (528,640) (28*^977) 243.663
________
Other Financing Sources(uees):
Reserve for Contingencies (43.873) -- ^u.xm
Transfers m Other Funds
(25,448) (25.4*8) -
-
Procee«mmmnmuooc/pamomwmmm 350.000 350»0 -_
Total Other Financing Somrcpw(um^s) 280a79 324.652 *o'n/o
Excess of Revenues and Other Sources aver/(umdwV
Expenditures and Other Uses~Budgetary Basis (247.961) 39.575 287.636
Total Adjustment (350.000) (350.000) --
Excess of Revenues and Other Sources Over/(Under)
sxpeuomurewanuommuamw-GAAP Basis (597,961) (310.425) 287.63e
Fund Balance,October 1.1989 *e3.5*4 453.544 --
------ ------- ~----
punmeo/emce.eepmmoarou.199w * (1*4.417) $ 143.119 * 287.536
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
SPECIAL ROAD DISTRICT-CROSS KEY WNTERWAY ESTATES SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPT BENS 30,19W
Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes $ 17 17
interest Incorne 260 260
Total Revenues 277 277
Expenditures:
Current:
Transportation:
Street Lighting-Cross Key Estates 4,800 491 4,319
Total Expenditures 4,800 481 4,319
Excess of Revenues Over/
(Under)Expenditures (4,800) (2.04) 4,696
-------------
Fund Balance,October 1,1989 6,103 6,103
-------—---—
Fund Balance,SeptemberW,1990 $ 1,303 $ 6,899 $ 4,596
0-39
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
SPECIAL ROAD DISTRICT-GULF DRIVE SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1990
Variance
Favorable
Budget Actual (Unfavorable)
--- ------------- ------------
Other Financing Sources(Uses):
Transfers to Other Funds $ (968) $ (968) $ --
Excess of Other Sources(Uses) (968) (968)
Fund Balance,October 1,1989 968 968 -_
Fund Balance,September 30,1990
C-40
MONROE COUNTY,FLORIDA—BOARD Of-COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE—BUDGET AND ACTUAL
SPECIAL RON.)DISTRICT--VENETIAN DAIVE SPECIAL REVENUE FUND
FOR THE F1'SCAL YEAR ENDED SEPT EMBER 30,1
Variance
Favorable
Budget Actual (Unfavorable)
--------------
Revenues:
Interest Income $ $ 4,056 $ 4,056
Excess of Revenues 4,056 4,056
Fund Balance,October 1,1989 47,661 47,661
Fund Balance,September 30,1990 47,861 $ 51,717 $ 4,056
C-41
wuwnoe COUNTY,FLORIDA—BOARD oF COUNTY COMMISSIONERS
STATEMENT np REVENUES,EXPENDITURES AND
CHANGES/m FUND BALANCE—BUDGET AND ACTUAL
MARINERS HOSPITAL DISTRICT SPECIAL REVENUE Fumo
FOR THE FISCAL YEAR ENDED asprEwaennn.1mm
Variance
Fumomm
Budget Actual (onmuwmme)
Revenues:
Taxes * 3.569 * o.su* * 15
Interest Income 681 2.543 1.8e2
Total Revenues *.sao 6.127 1.877
___ _____
`
Expenditupes:
Current:
General Government:
Certificate Cancellation Refund 157 /57 —
Human Services:
Mariners Hospital *.00u *.ouu --
Total expewmmm* *'um *.uso --
Excess m Revenues over/
(Under)Expenditures -- 1.877 1'87/
Fund Balance,October 1.1noo 33'427 33.*27
Fund Balance,September uo'1em n 33,427 m 35,304 * /.arr
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONER$
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND PALAPACE-BUDGET AND ACTUAL
UNINCORPORATED AREA SERVICE DISTFUCT-PLANNING,BUILDING AND
ZONING SPECIAL REVENUE FUND
FOR THE F1'SCAL YEAR ENDED SEPTEMBER 30,1990
Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes $ 1,772,780 $ 1,723,030 (49,750)
Licenses and Permits 1,065,790 1,962,378 896,588
Intergovernmental Revenues - 6,938 6,938
Charges for Services 28,398 28,398
Fines and Forfeitures - 11,503 11,503
Interest Income 197,304 203,711 6,407
Miscellaneous Revenues - 13,729 13,729
--------------
Total Revenues 3,036,874 3,949,687 913,813
Expenditures:
Current:
General Government:
Planning and Zoning 1,821,178 1,816,254 4,924
Planning Commission 52,625 43,,978 8,647
Parks&Recreation 10,870 3,5W 7,340
Land Use Plan 32,690 32,690
Planning/Building/Code Enforcement Fees 104,781 100,776 4,005
Certificate Cancellation Refunds 861 861
Planning and Building Refunds 27,621 9,820 17,701
Total General Government 2,050,526 2,007,909 42,617
Public Safety:
Building Department 1,212,136 1,159,120 53,015
Code Enforcement 529,546 481,162 49,384
Fire Marshall 286,219 275,245 10,974
Total Public Safety 2,027,900 1,9 15,527 112,373
Physical Environment:
Environmental Resources 326,637 307,614 18,023
Debt Service:
Principal Retirement 1,924 1,924
Interest and Fiscal Charges 1,223 1,223
-----------
Total Debt Service 3,147 3,147 -
Total Expenditures 4,407,210 4,234,197 173,013
Excess of Revenues Over/
(Under)Expenditures (1,371,336) (284,610) 1,086,826
Other Financing Sources(Uses):
Reserve for Contingencies (352,222) - 352.222
Transfers from Other Funds 134,497 134.487 -
(Continued)
C-43
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
UNINCORPORATED AREA SERVICE DISTRICT-PLANNING,BUILDING AND
ZONING SPECIAL REVENUE FUND-CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1990
Variance
Favorable
Budget Actual (Unfavorable)
Transfers to Other Funds (269,807) (269,808) --
Capital Lease Acquisition 33,746 33,747 --
Total Other Financing
Sources/(Uses) (453,796) (101,574) 352,222
-- ----------- —_----------
Excess of Revenues and Other Sources Overl(Under)
Expenditures and Other Uses (1,825,132) (386,084) 1,439,048
Fund Balance,October 1,1989 2,006,918 2,006,918 --
Fund Balance,September 30,1990 $ 181.786 $ 1.620,834 $ 1,439,048
C-44
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
UNINCORPORATED AREA SERVICE DISTRICT-PARKS AND RECREATION
SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1990
Variance
Favorable
Budget Actual (Unfavorable)
-----------
Revenues:
Taxes 382,055 $ 378,132 (3,923)
Intergovernmental Revenues - 1,599 1,599
Charges for Services 18,720 24,236 5,516
Interest Income 38,060 38,060
Miscellaneous Revenues 7,450 24,255 16,805
Total Revenues 408,226 466,282 58,057
.....----------- --------
Expenditures:
Current:
Culture and Recreatiow
Summer School Recreation Program 55,000 64,829 171
Parks&Beaches Unincorporated 344,790 309,080 35,710
Pigeon Key 67,318 66,544 10.774
Total Expenditures 467,108 420,453 46,655
Excess of Revenues Over/
(Under)Expenditures (58,883) 45,829 104,712
----------
Other Financing Sources(Uses).
Reserve for Contingencies (85,593) $5,593
Excess of Revenues and Other
Sources Over/(Under)
Expenditures and Other Uses (144,476) 45,829 190,305
Fund Balance,October 1,1989 317,133 317,133 -
Fund Balance,September 30,1990 $ 172,657 $ 362,962 $ 190,305
C-45
mownoscouwTY,FLORIDA-BOARD or COUNTY COMMISSIONERS
, STATEMENT u*REVENUES,EXPENDITURES AND
CHANGES/w FUND.BALANCE-BUDGET AND ACTUAL
. /M FOR THE FISCAL YEAR ~ '
ENDED SEP_-___.-_
- - - wmuov
Favorable
avunm xumu. (Unfavorable)
Revenues:
Interest Income $ -- * 340.714 $ 340,714
Miscellaneous Revenues 1e1.610 82*.746 663.136
Total Revenues 161.610 1.165'460 1'003.850
------------— ------—------ —------
Expenditures:
uu,mm:
Transportation:
Fair Share Improvement Dist 1 20,00 1,610 18,390
Fair Share Improvement Dist c 21,610 19,265 2,345
Fair Share Improvement mmo /xo.00n oo'wm xr`oeo
Total Expenditures /e1,e/0 ,uu'u,s 57.79e
Excess m Revenues Over/
(Under)Expenditures -- `.00,.ewo /'nm.*ws
Fund Balance,October 1./989 3x606,236 3,606.236 --
-----------_
Fund Balance,September oo.1mm * 3,606,236 m 4.e7.881 m 1.061.645
c-46
MONROE COUNTY,FLOMDA--BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
IMPACT FEES-PARKSrANDRE 'ATION
SPECIAL REVENUE FUND
FORTHE FISCAL YEAR ENDED SEPT EMBER 30,19W
Variance
Favorable
Budget Actual (Unfavorable)
---------——-
Revenues:
Interest Income 25,274 $ 25,274
Miscellaneous Revenues 17,128 65,855 48,727
'Total Revenues 17,128 91,129 74,001
Expenditures.
Current:
Culture and Recreation:
Fair Share Improvement Dist 1 2,500 128 2,372
Fair Share Improvement Dist 2 2,628 1,205 1.423
Fair Share Improvement Dist 3 12,000 6,677 5,323
Total Expenditures 17,128 8,010 9,118
-------—---—
Excess of Revenues Over/
(Under)Expenditures 83,119 83,119
Fund Balance,October 1,1989 271,884 271,884
Fund Balance,September 30,19130 271,884 $ 355,003 $ 83,119
C-47
wowmos COUNTY,FLORIDA—BOARD op COUNTY COMMISSIONERS
STATEMENT up REVENUES,EXPENDITURES AND
CHANGES/w FUND BALANCE—BUDGET AND ACTUAL
. IMPACT FEES—LIBRARIES SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED oErrsMBcnuu./mm
Variance
Favorable
Budget Actual (uoovmraux)
Revenues:
Interest Income * -- $ 34.672 o*.orc
Miscellaneous Revenues oo./uo 96,760 75.570
Total Revenues 20.190 /oo.mn /10.242
evn*na/mma
Current:
Culture and Recreation:
Fair Share Improvement Dist 1 91.800 30,363 61`437
Fair Share Improvement Dist a 48.77e e2,733 26,043
Fait Share Improvement o/mu 85.1** 3*.314 50,830
-----------
Total Expenditures uuo^reo 87,410 /ou'o/o
Excess w Revenues Over/
(Under)Expenditures (205.530) 43.02e 248.552
Other Financing Sources(ums):
Transfers m Other Funds 87.000) («/.»»m --
Excess of Revenues and Other
Sources ov rl(onunr)
Expenditures and Other Uses (252.530) (3.978) 248.552
Fund Balance,October 1./nou 378,387 378,387 --
Fund Balance,September 30,1990 * /xu.os/ $ 374,409 * 2*8.552
C-48
MONROE COUNTY,FLORIDA—.BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE—BUDGET AND ACTUAL
IMPACT FEES—SOLID WASTE SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED-SEPT EMBER 30,19W
Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
Interest Income $ 21,454 21,454
Miscellaneous Revenues 8,265 36,335 28,070
Total Revenues 8,265 57,789 49,524
Expenditures:
Current:
Physical Environment:
Fair Share Improvement Dist 1 1,250 65 1,186
Fair Share Improvement Dist 2 1,315 130 1,185
Fair Share Improvement Dist 3 5,700 3,382 2,318
Total Expenditures 8,265 3,577 4,688
-----------
Excess of Revenues Over/
(Under)Expenditures 54,212 54,212
Fund Balance,October 1,1989 237,249 23-7,249
------------
Fund Balance,September 30,1990 237,249 $ 291,461 $ 54,212
C-49
wownos COUNTY,FLORIDA—BOARD oF COUNTY COMMISSIONERS
STATEMENT oF-RcvcmoES,EXPENDITURES AND
CHANGES/w FUND BALANCE-BUDGET AND ACTUAL
IMPACT FEES—POLICE FACILITIES SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED nepTEwmenuo./99m
Variance
rwwmab/v
Budget Actual (unmmm^»u)
Revenues:
Interest Income m -- u 2e.672 $ 22,672
Miscellaneous Revenues 15.102 »o.ouu *u.00n
����� -- ����—�
Total eov"nu°o 15.10e 78,680 63,578
exw,vuuumv:
Current:
Public Safety:
Fair Share Improvement Dist 1 *7,026 27.196 19.829
Fair Share Improvement Dist u 33.027 xe.u*x 3.686
Fair Share Improvement mmu *x.nm 32,344 11.*06
Total Expenditures ,ou.vvu 88,882 34,920
Excess m Revenues Over/
(Under)Expenditures (108.700) (10.202) 98,498
Fund Balance,October 1.,uum 241.431 241.*31
Fund Balance,September xo.`mm m 132.731 * 231.229 * 98,498
c--5m
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
UPPER KEYS HEALTH CARE SPECIAL TAXING DISTRICT SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1990
Variance
Favorable
Budget Actual (Unfavorable)
Revenues;
Taxes $ 1,070,744 $ 1,044,200 $ (26,544)
Charges for Services - 58,887 68,887
Interest Income 10,000 84,5" 74,544
'Total Revenues 1,080,744 1,187,631 106,887
Expenditures:
Current:
General Government:
Commissions and Fees 50,000 49,234 766
Certificate Cancellation Refunds 746 746
-------------
Total General Government 50,746 49,980 766
Human Services:
Traurna Care Administration 120,000 62,357 57,643
Transportation and'Treatment 455,460 116,198 339,262
Pro-Transportation Hospital&Physical Care 25,881 19,300 6,581
Upgrading Facilities&Staff Services '14,366 -- 14,366
Total Human Services 616,707 197,855 417,852
Total Expenditures 666,453 247,835 418,618
Excess of Revenues Over/
(Under)Expenditures 414.291 939,796 525,506
Other Financing Sources(Uses):
Reserve for Contingencies (580,254) 580,254
-----------
Excess of Revenues and Other
Sources Over/(Under)
Expenditures and Other Uses (165,963) 939,796 1,105,759
Fund Balance,October 1,1989 337,597 .337,597 -
Fund Balance,September 30,1990 $ 171,634 $ 1.277,393 $ 1,105,759
C-51
mownoe COUNTY,FLORIDA-BOARD op COUNTY COMMISSIONERS
COMBINING BALANCE SHEET
ALL DEBT SERVICE Fuwoo
seprEwBenno.1mm
'
/mm 1988Aua 1990
nom*mmn Improvement Sales Tax Bond
Improvement nme^vr Anticipation
Bonds aunu* w^mu nxm
xaasra
^
Assets:
Cash with Fiscal Agent * 17.028 $ -- m — * 17.028
Due from Other Funds -_ wy.**o 18.219 66,659
Restricted Assets:
o^u» 108.375 6,413 — 11*.788
Investments m Cost o,
Amortized Cost noo'nru 340.350 -- 1.229.*23
--------- -----------
Total Assets * 1.014.476 * 396,203 * 18,219 * 1.427,898
LIABILITIES AND FUND EQUITY
uamnuoo:
Matured Interest Payable * 1/.028 * -- m — * 17.028
��--------- ----—-------- ��� ------ ------ --
Total Liabilities 17'028 -- _ 17.028
---—-------- ------------ ---------- ------------
punuEquity:
Reserved for Debt Service 997,4* 395.203 18.219 1.410.870
Total Fund Equity 997'*8 395,203 18.21e 1.*10.870
Total Liabilities and Fund Equity $ /.ow.*nm * 395.203 * 18.219 * 1.427.898
MONROE COUNTY,FLORIDA-BOARD OFCOUNTY COMMISSIONERS
COMBINMG STATEMENT OF REVENUES.EXPENDITURES AND
CHANGES IN FUND BALANCES
ALL DEBT SERVICE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 3o,woo
1983 1988 A&B 1990
Refunding Improvement Sates Tax Bond
Improvement Revenue Anticipation
Bonds Bonds Notes Total
Revenues:
Intergovernmental Revenues $ 223,250 702,265 $ 925,615
Interest Income 71,819 14,828 $6,647
---—-------
Total Revenues 295,069 717,093 1,012,162
Expenditures:
Debt Service 211,851 697,200 (18,219) 890,832
Total Expenditures 211,851 697,200 (18,219) 890,832
Excess of Revenues Over/
(Under)Expenditures 83,218 19,893 18,219 121,330
Fund Balance,October 1,1989 914,230 375,310 1,289,540
Fund Balance,September 30,1990 997,448 $ 395,203 $ 18,219 $ 1,410,870
C-53
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
ALL DEBT SERVICE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1990
1983 Refunding Improvement Bonds
Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
Intergovernmental Revenues $ 223,250 $ 223,250 $ --
Interest Income 55,000 71,819 16,819
Total Revenues 278,250 295,069 16,819
Expenditures:
Debt Service:
Principal Retirement 30,000 30,000 --
Interest 178,000 177,839 161
Fiscal Charges 4,012 4,012 --
Total Expenditures 212,012 211,851 161
Excess of Revenues Over/
(Under)Expenditures 66,238 83,218 16,980
Other Financing Sources(Uses):
Reserve for Contingencies (865,801) — 865,801
--------------
Excess of Revenues and Other
Sources Over/(Under)
Expenditures and Other Uses (799,563) 83,218 882,781
Fund Balance,October 1,1989 914,230 914,230 --
Fund Balance,September 30,1990 $ 114,667 $ 997,448 $ 882,781
C-54
1988 A&B&nnpmvernent Revenue Bonds � Total
Variance Variance
Favorable Favorable
Budget Actual (1,lnfavorabla) Budget Actual (Unfavorable)
702,265 $ 702,265 $ 926,515 925,515
-- 14,828 14,828 55,000 86,647 31,647
'702,265 ______-717,093 14,828 980,616 1,012,162 31,647
212,102 185,000 27,102 242,102 215,000 27,102
510,101 510,300 1 688,301 688,139 162
3,000 1,900 1,100 7,012 5,912 1,100
725,403 697,200 28,203 937,416 909,051 28,364
(23,138) 19,893 43,031 43,100 103,111 60,011
(119,362) _- 119,362 (985,163) - 985,163
(14,2,500) 19,893 162,393 (942,063) 103,111 1,045,174
375,310 375,310 - 1,289,540 1,289,640 --
232,810 396,203 $ 162,393 $ 347,477 $ 1,392,651 $ 1,045,174,
-�Ww:.��:-:�:�-::�� -a�:o�,:...M•��::�:�- :�m�ov�:����� ...a:-:�---:�.�m --��•���-.-�.,:�W:a a�w:a,...�:���--�.�o
C-55
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING BALANCE SHEET
ALL CAPITAL PROJECT FUNDS
SEPT EMBER 30,1990
Key West Revenue Bond
Comprehensive Animal Capital
Improvements Shelter Improvements
ASSETS
Cash and investments $ 610,860 $ 6,424 $ 2,484,808
Due from Other Funds 108,701
Due from Other Governmental Units
Interest Receivable
-—---- -—-----—-- —-----------
Total Assets 719,561 $ 5,424 $ 2,484,808
LIABILITIES AND FUND EQUITY
Liabilities:
Accounts Payable $ 1.781 $ $ 695,576
Contracts Payable 96,891
Due to Other Funds 136,662
----— --------
Total Liabilities 1,781 929,129
--------—--- ----------—-- -—--------—-
Fund Equity:
Fund Balances:
Reserved for Encumbrances
Unreserved 717,790 5,424 1,555,679
Total Fund Equity 717,780 5,424 1,556,679
----——------ -------
Total Liabilities and Fund Equity $ 719,561 $ 5,424 $ 2,484,808
C-56
Bond
One Cent Anticipation
Infrastructure Capital
Surtax Improvements Total
$ 6,024,461 $ 7,500,923 $ 15,626,476
-- -- 108,701
693,423 593,423
— 72,593 72,593
---------—--- ------------— ------—------
$ 5,617,884 $ 7,573,516 $ 16,401,193
$ 106,959 $ 111,853 $ 916,169
2,160 — 99,051
— 20,681 157,343
109,119 132,534 1.172,563
9,160 — 9,150
5,499,615 7,440,982 15,219,480
6,508,765 7,440,982 15,228,630
5,617,884 $ 7,573,516 $ 16,401,193
C-57
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCES
ALL CAPITAL PROJECT FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1990
Key West Revenue Bond
Comprehensive Animal Capital
Improvements Shelter Improvements
Revenues:
Taxes $ -- $ -- $
Intergovernmental Revenues 128,750 — --
Interest Income 53,487 518 509,470
Miscellaneous Revenues 15,605 -- --
Total Revenues 197.842 518 509,470
Expenditures:
Capital Outlay:
General Government 27,940 -- 3,404,132
Public Safety 31,012 — 1,362,622
Human Services -- --
Culture and Recreation 145,404 783,357
Total Expenditures 204,356 -- 5,550,111
Excess of Revenues Over/
(Under)Expenditures (6,514) 518 (5,040,641)
Other Financing Sources(Uses):
Proceeds from Bonds
Total Other Financing
Sources/(Uses)
Excess of Revenues and Other
Sources Overt(Under)
Expenditures&Other Uses (6,514) 618 (5,040,641)
Fund Balance,October 1,1989 7,320,614 4,906 --
Equity Transfer To(From)Other Capital Project Funds (6,596,320) -- 6,596,320
Fund Balance,September 30,1990 $ 717,780 $ 5,424 $ 1,555,679
x=x_cxxxxxxx xxxxxxxxxxxx axasxxxxxxxx
C-58
Bond
One Gent Anticipation
Infrastructure Capital
sunax Improvements Total
6,527,762 $ -- $ 6,527,762
— -.- 128,750
91,382 251„173 906,030
-- -- 15,605
6,619,144 251,173 7,578,147
413,193 76,918 3,922,183
401,441 6,233,273 7,028,348
21,597 -- 21,597
274,148 _- I,202,909
1,110,379 5,310,191 12,175,037
5,608,765 (6,059,018) (4,596,890)
- 12,500,000 12,600,000
12,500,000 12,500,000
5,508,765 7,440,982 7,903,110
— 7.326.620
5,508,765 7,440,982 $ 15,228,630
C-59
MO ROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL-ALL CAPITAL PROJECT FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1990
Capital Projects,
Comprehensive Improvements
variance
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes $ $
Intergovernmental Revenues 128,700 128,750 60
Interest Income 323,164 53,487 (269,677)
Miscellaneous Revenues 14,249 15,605 1,356
Total Revenues 466.113 197,842 (268,271)
------------
Expenditures:
Capital Outlay:
General Government:
Marathon Courthouse Parking Lot 13,000 10,990 2,010
Clerk's Space&Courtroom 11,700 11,700
1988 Bond Issue Projects
1990 Bond Anticipation Note Projects
Plantation Key-State Attorney&Clerk's Office 16,950 16,950
Public Safety:
Renovations Stock Island Facility 32,000 31,012 988
1988 Bond Issue Projects
1990 Bond Anticipation Note Projects
Transportation:
1988 Bond Issue Projects
Human Services:
1988 Bond Issue Projects
Culture and Recreation:
Higgs Beach 8,800 6,255 2,545
Harry Harris Park 2,000 1,353 647
Key Largo Library 14,249 3,544 10,705
Big Pine Key Animal Shelter 129,439 123,452 5,987
Big Pine Key Recreation Center 180,000 10,800 169200
1988 Bond Issue Projects -- - --
Total Expenditures 408.138 204,356 203,782
Excess of Revenues Over/(Under Expenditures 57,975 (6,614) (64,489)
----------- -------- --------
Other Financing Sources(Uses):
Reserve for Contingencies (170,821) 170,821
Proceeds from Bonds
Total Other Financing Sources/(Uses) (170,821) 170,821
-------- ----
Excess of Revenues and Other Sources Over/(Under)
Expenditures and Other Uses (112,846) (6,514) 106,332
Fund Balance,October 1,1989 7,320,614 7,320,614 --
Equity Transfer To(From)Other Capital Project Funds (6,5915,320) (6,598,320)
Fund Balance,September 30,1990 $ 611,448 $ 717,780 $ 106,332
C-60
Capital Projects, Capital Projects,
Revenue Bond Capital lrnprovaementa One Cent 9nCrauatrauature Surtax
Variance Variance
Favorable FavoraMe
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
-- -- -- $ 4,800,000 $ 6,627,762 1,727,762
421,441 609,470 88,029 -- 91,382 91,382
421,441 609,470 88,029 4,800,000 6,619,144 1,819,144
4,320,916 3,404,132 916,784 1,657,473 413,193 1,244,280
1,858,474 1,362,822 495,852 1,279,800 401,441 878,359
-- 250,000 — 250,000
— -- -- 46,462 21,597 24,865
783,357 783,367 -- 630,033 274,148 255,885
6,962,747 5,550,111 1,412,636 3,763,768 1,110,379 2,653,389
(6,541,306) (5,040,641) 1,500,665 1,036,232 5,608,765 4,472„533
-----------------
(55,014) -.- 55,014 (796,232) -- 796,232
(55,014) -- 55,014 (796,232) — 796,232
(6,596,320) (5,040,641) 1,555,679 240,000 5,508,765 5,268,765
6,596,320 6,696,320 -- — --
1,555,679 1,555,679 240,000 $ 5,508,765 $ 5,268,765
(Continued)
0-61
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL-ALL CAPITAL PROJECT FUNDS-CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1990
Capital Projects,
Bond Anticipation Capital Improvements
Variance
Favorable
Budget Actual (Unfavorable)
Revenues: -------------
Taxes $ $
Intergovernmental Revenues —
Interest Income 251,173 251,173
Miscellaneous Revenues -- --
Total Revenues 251,173 251,173
Expenditures:
Capital Outlay:
General Government:
Marathon Courthouse Parking Lot
Clerk's Space&Courtroom
1988 Bond Issue Projects
1990 Bond Anticipation Note Projects 76,940 76,918 22
Plantation Key-State Attorney&Clerk's Office
Public Safety:
Renovations Stock Island Facility
1988 Bond Issue Projects -- - -
1990 Bond Anticipation Note Projects 6,433,000 5.233,273 1,199,727
Transportation:
1988 Bond Issue Projects -- - --
Human Services:
1988 Bond Issue Projects
Culture and Recreation:
Higgs Beach
Harry Harris Park
Key Largo Library
Big Pine Key Animal Shelter
Big Pine Key Recreation Center
1988 Bond Issue Projects
Total Expenditures 6,509,940 5,310,191 1,199,749
-----------—
Excess of Revenues Overt(Under Expenditures (6,509,940) (5,059,018) 1,450,922
Other Financing Sources(Uses):
Reserve for Contingencies (5,990,060) -- 5,990,060
Proceeds from Bonds 12,500,000 12,500,000 --
Total Other Financing Sourc"(Uses) 6,509,940 12,600,000 5,990,060
Excess of Revenues and Other Sources Over/(Under)
Expenditures and Other Uses 7,440,982 7,440,982
Fund Balance,October 1,1989 — —
Equity Transfer To(From)Other Capital Project Funds
----------- ------------- -------
Fund Balance,September 30,1990 $ $ 7,440,982 $ 7,440,982
C-62
Total
Variance
Favorable
Budget Actual (Unfavorable)
4,800,000 $ 6,527,762 1,727,762
128,700 128,750 50
744,605 905,512 160.907
14,249 15,605 1,356
------------
6,687,664 7,577,629 1,890,075
13,000 10,990 2,010
11,700 - 11,700
5,978,389 3,817,325 2,161,064
76,940 76,918 22
16,950 16,950 -
32:000 31,012 988
3,138,274 1.764.063 1,374,211
6,433,000 5,233.273 1.199.727
250,000 - 250,000
46,462 21,597 24,865
8,800 6,255 2,545
2,000 1,353 647
14,249 3,544 10,705
129,439 123,452 5,987
180,000 10,800 169,200
1,313,390 1,057,505 255.885
17,644,593 12,175,037 5,469,556
(11,957,039) (4,597,408) 7,359,631
------------
(7,012,127) - 7,012,127
12,500,000 12,500,000 -
5,487,873 12,600,000 7,012,127
(6,469,166) 7,902,592 14,371,758
7,320,614 7,320.614 -
------------
851,448 $ 15,223,206 $ 14,371,758
C-M
mownoEcouwry FLORIDA-BOARD mp COUNTY COMMISSIONERS
COMBINING BALANCE SHEET
ALL ENTERPRISE FUNDS
uEpremuEnm\199m
Municipal Service com
mptrm, Sound
wumw Bridge Total
xoasrn
Current Assets:
Cash and Investments * 2,872.*42 u u.nre'000 u 4'944.950
Cash with Fiscal Agent _- /x.*ur 13.42/
Accounts Receivable:
Delinquent Waste Collection Fees 1,903,376 _ 1�3,376
Allowance for unvm/omm/v
Waste Collection Fees (/.009.0e9) -- (1.009.069)
Other 87.14* -- 8/.144
Allowance for Other uocm/ooumo (59.166) -- <59.155)
Due from Other Governmental Units 1*1.317 -- /41.317
Total Current Assets 3.936.555 2,085.435 6.021.e90
Restricted Assets:
Cash 5,792,512 -- 5,792,512
Investments at Cost vr
Amortized Cost 2.151.232 -- 2.161'232
Total Restricted Assets 7.943.744 -- r.wm'rw
Property,Plant and Equipment
(Not nr Accumulated Depreciation) 8./16'919 1.443./*e o.em'mm
Other Assets:
Deferred Charges(Net) 320,718 — mmJ/u
Total Assets $ uo'mzmm * o'aon.mw * 23.846.520
Municipal Svc Card
District Sound
Waste Bridge Total
LIABILITIES AND FUND EQUITY
Current Liabilities:
Accounts Payable S 373,377 6,329 378,706
Accrued Wages Benefits Payable 145,918 14,852 160,770
Claims and Judgements Payable 286,083 286,083
Due to Other Funds 379,769 7,888 387,657
Due to Other Governmental Units 54 64i
Matured Bonds Payable - 10,000 10,000
Matured Interest Payable 306 306
Matured Premium Payable 3,121 3,121
Deposits in Escrow 44,308 44,308
Total Current Liabilities 1,229,609 41,496 1,271,005
----------- ---------
Current Liabilities Payable from Restricted Assets:
Contracts Payable 199,092 199,092
Accrued Interest Payable 278,765 278,755
Special Obligation Notes Payable 197,988 197,988
Revenue Bonds Payable 335,000 336,000
Landfill Closure Costs 3,995,620 3,995,620
----------
Total Current Liabilities Payable from
Restricted Assets 5,006,455 5,006,455
----------- ------------
Long-Term Liabilities:
Accrued Compensated Absences 154,953 10,064 165,017
Special Obligation Notes Payable 651,220 651,220
Revenue Bonds Payable 8,294,363 4Y 8,294,363
Due to Other Governmental Units 2,212,1500 2,212,500
Total Long-Term Liabilities 11,313,036 10,064 11,323,100
Total Liabilities 17,549,000 51, 17,600,560
-----------
Fund Equity:
Contributed Capital 2,805,649 2,761 2,808,410
Retained Earnings:
Reserved for Revenue Bond Retirement 3,868,256 3,868,256
Unreserved (3,904,969) 3,474,263 (430,706)
Total Retained Earnings(Deficit) (36,713) 3,474,283 3,437,550
Total Fund Equity 2,768,936 3,477,024 6,245,060
Total Liabilities and Fund Equity $ 20,317,936 $ 3,528,584 $ 23,848,520
D-2
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES,EXPENSES AND
CHANGES IN RETAINED EARNINGS
ALL ENTERPRISE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1990
Municipal Svc Card
District Sound
waste Bridge Total
Operating Revenues:
Tolls 923,271 $ 923,271
Charges for Services 9,018,081 - 9,018,081
Franchise Fees 989,348 989,348
Miscellaneous Revenues 26,287 475 25,762
Total Operating Revenues 10,032,716 923,746 10,956,462
Operating Expenses:
Personal Services 3,063,894 289,068 3,352,962
Professional Services 3,654,944 30,718 3,685,662
Landfill Closure Costs 727,000 727,000
Utility Services 142,026 5,012 147,038
Insurance 203,729 45,154 248,883
Repairs and Maintenance 382,381 268,612 650,993
Operating Supplies 291,676 4,SU 296,314
Other Operating Expenses 306,896 16,270 323,166
Depreciation 1,012,316 60,849 1,073,165
Total Operating Expenses 9,784,862 720,321 10,506,183
Operating Income(Loss) 247,854 203,425 451,279
Non-Operating Revenues(Expenses);
Taxes 1,116 1,116
Operating Grants 321,660 - 321,660
Interest Income 940,191 138,987 1,079,178
Interest Expenses and Fiscal Charges (840,828) - (840,829)
Total Non-Operating Revenues(Expenses) 422,038 138,987 561,025
Income(Loss)Before Operating Transfers 669,892 342,412 1,012,304
Operating Transfers:
Transfers from Other Funds 1,547,355 - 1,547,365
Transfers to Other Funds (1,867,242) (2,618) (1,869,860)
Total Operating Transfers (319,887) (2,618) (322,605)
Net Income(Loss) 350,005 339,794 689,799
Retained Earnings-October 1,1989 6,687,551 3,137,230 8,824,781
Prior Period Adjustment (3,268,620) - (3,268,620)
Retained Earnings-September 30,1990 $ 2.768,938 $ 3,477,024 $ 6,245,960
D-3
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMEN T OF CHANGES IN FINANCIAL POSITION
ALL ENTERPRISE FUNDS
FOR THE FISCAL YEAR ENDED SEPT EMBER 30,1990
Municipal Service Card
Distinct Sound
waste Bridge Total
Sources of Working Capital:
Operafions:
Not Income $ 350,005 339,794 $ 689,799
Items Not Requiring(Providing)Working Capital:
Lose on Disposal of Assets - 96,520 96.520
Depreciation 1,012,316 60,849 1,073,166
Amortization of Deferred Charges 26,095 26,095
Amortization of Capital Appreciation
on 1986 Refunding Improvement Bonds 182,016 182,016
Increase in Accrued Compensated Absences $5,190 3,848 59,038
Working Capital Provided by Operations 1,625,622 501,011 2,126,633
Proceeds from amount due Comprehensive
Plan Land Authority 2,212,600 2,212,500
Proceeds from Special Obligation Note 987,000 987.000
Net Increase in Current Liabilities Payable
from Restricted Assets 4,340,094 4,340,094
Total Sources of Working Capital 9,166,216 501,011 9.666,227
Uses of Working Capital:
Additions to Property,Plant and Equipment (2,431,185) (49,683) (2,480,868)
Net Increase in Restricted Assets (4,305,531) (4,305,531)
Retirement of Capital Leases (71,480) - (71,480)
Retirement of Special Obligation Note and
Portions Becoming Current (335,780) - (335,780)
Retirement of Revenue Bonds and Portions
Becoming Current (335,000) - (335,000)
Prior Period Adjustment (3,268,620) - (3,268,620)
Total Uses of Working Capital (10,747,596) (49,683) (10,797,279)
Not Increase/(Decrease)in Working Capital (1,582,380)$ 451,328 $ (1,131,052)
Components of Net Increase(Decrease)
in Working Capital:
Cash&Investments $ (1,713,872)$ 361,007 $ (1,362,866)
Accounts Receivable 198,150 198,150
Due from Other Funds (7,382) (7,382)
Due from Other Governmental Units (186,489) (186,489)
Accounts Payable 78,040 104,888 182,928
Accrued Wages Benefits Payable (2,303) (2,668) (4,971)
Claims&Judgments Payable 94,404 94,404
Contracts Payable 29,950 29,960
Due to Other Funds (215,517) (4.517) (220,034)
Due to Other Governmental Units (64) (54)
Capital Leases Payable 99,293 99,293
Other Current Liabilities 36,018 36,019
Not Increasel(Decrease)in Working Capital (1,682,380)$ 451,328 $ (1,131,062)
D-4
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF EXPENDITURES-BUDGET AND ACTUAL
MUNICIPAL SERVICES DISTRICT-WASTE
FOR THE YEAR ENDED SEPTEMBER 30,1990
Variance
Favorable
Budget Actual (Unfavorable)
Operating Expenditures:
Administration $ 1,199,410 1,124,476 $ 74,935
Hazardous Waste 156,427 119,764 36,663
Franchise Operators 2,856,259 2,833,673 22,686
Landfill Closure Costs 727,000 (727,000)
Plant Operations 262,316 255,814 6,502
Cudjoe Key Volume Reduction Plant 678,282 648,416 29,866
MSD-Cudjoe Key Landfill 195,348 168,958 26,390
Long Key Volume Reduction Plant 760,033 699,080 60,953
MSD-Long Key Landfill 318,794 266,160 52,634
Key Largo Volume Reduction Plant 754,423 763,445 978
MSD-Key Largo Landfill 188,771 153,410 35,361
Pollution Control 691,060 642,200 48,850
Used Oil Recycling 331,562 189,391 142,171
State Dept Environmental Reg Recycling Grant-Year 1 27,427 27,427
DER Hazardous Waste Collection Grant 23,187 23,187
Waste Tire Solid Waste 24,597 23,842 765
State Dept Environmental Reg Recycling Grant-Year 2 89,261 47,074 42,187
Capital Equipment Financing Note 1989 89,390 69,352 20,038
Total Operating Expenditures 8,646,637 8,772,568 (126,031)
-----------
Non Operating Expenditures:
Debt Service:
Principal Retirement 623,667 623,567
Interest Expenses and Fiscal Charges 653,617 840,806 (187,189)
Total Non-Operating Expenditures 1,277,184 1,464,373 (187,189)
Capital Outlay:
Buildings 98,841 98,841 -
Equipment 1,379,505 709,260 670,245
Plant Equipment Renewal and Replacement 103,572 100,938 2,634
Cudjoe Key Landfill Expansion 1,738,577 1,515,876 222,701
Improvements Other Than Buildings 6,269 6,269
Total Capital Outlay 3,326,764 2,431,184 895,580
Total Non-Operating Expenditures: 4,603,948 3,895,567 708,391
Operating Transfers and Reserves:
Transfers to Other Funds 2,064,517 1,867,242 197,275
Reserve for Contingencies 2,206,599 2,206,599
---®
-----
Total Operating Transfers and Reserves 4,271,116 1,867,242 2,403,874
Total Expenditures $ 17,521,601 $ 14,635,367 $ 2,986,234
D-5
MONROE COUNTY,FLORIDA--BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF EXPENDITURES—BUDGET AND ACTUAL
CARD SOUND BRIDGE
FOR THE YEAR ENDED SEPTEMBER 30,1990
Variance
Favorable
Budget Actual (Unfavorable)
Operating Expenditures:
Card Sound Road&Toll Bridge $ 1,161,632 $ 659,472 502,060
Total Operating Expenditures 1,161,532 659,472 502,060
Non—Operating Expenditures:
Capital Outlay:
Improvements Other Than Buildings 159,359 — 159,359
Equipment 60,840 48,188 2,652
Total Non—Operating Expenditures 210,199 48,188 162,011
Operating Transfers and Reserves:
Transfers to Other Funds 2,618 2,618 --
Reserve for Contingencies 1,937,699 1,937,699
Total Operating Transfers and Reserves 1,940,317 2,618 1,937,699
Total Expenditures 3,312,048 $ 710,278 $ 2,601,770
D-6
mownoE COUNTY,FLORIDA-BOARD o+COUNTY COMMISSIONERS
COMBINING BALANC SHEET
ALL INTERNAL SERVICE FUNDS
uepremocnuo.,99w
Workmen's Group Risk
Compensation Insurance Management
Fund Fund m"u Total
ASSETS
Current Assets:
Cash and Investments * 672,543 $ 647,602 * mw'uua * 2,274,370
Accounts Receivable uzr 367.201 -- 367.428
Due from Other Funds our.a/o 246.*58 739 554.81e
Due from Other Governmental Units /.nn 12.112 -- /u.000
Total Current Assets 982.186 1.273,373 954,964 u.e`o.mm
Property,Plant and Equipment
(wm.Where Applicable,
m Accumulated Depreciation) 13,865 2,898 17,823 34,586
Total Assets * 996/e1 o 1.27*.271 * 972.787 w 3.2*5./09
LIABILITIES AND FUND EQUITY
Current uum/moo
Accounts Payable n 39,098 $ 57.051 * 12'331 /no.*au
Accrued Wages mmenmpuvamo 5.e68 5.16e 6.663 17.393
Claims and Judgements Payable 545.866 em.1e8 596.500 2./0e.564
Due to Other Funds 3,685 *oo 2'606 n.os/
Other Current Liabilities -- *17 _- *17
Total Current Liabilities e94.117 1.027'288 618.100 2,239.605
Long-Term Liabilities:
Accrued Compensated Absences 5,707 6.607 *.455 /s.am
Total Liabilities 5e.824 1.032'895 e22'e5 2.255.274
------- --
Fund
snuny:
Retained Earnings:
unm^mnmo 396.227 243�376 350,232 989.83e
Total Fund Equity oaean 243,376 350,232 euo,M
Total Liabilities and Fund Equity * 996.061 * 1.276,27/ * 972.787 w 3.245.109
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBtNiNG STATEMENT OF REVENUES,EXPENSES AND
CHANGES IN RETAINED EARNINGS
ALL INTERNAL SERVICE FUNDS
FOR THE FISCAL YEAR ENDED SEPT EMBER 30,19W
Workmen's Group Risk
Compensation Insurance Management
Fund Fund Fund Total
-----------
Operating Revenues:
Charges for Services 111 1,292,692 4,190,449 1,053,524 6,545,565
Miscellaneous Revenues 232 3,556 3,371 7,169
-----------
Total Operating Revenues 1,292,824 4,203,005 1,056,895 6,552,724
------------- -----------
Operating Expenses:
Personal Services 118,552 92,393 135,404 346,349
Professional Services 150,538 149,278 14,865 314,681
Insurance 161,836 648,629 592,729 1,303,194
Repairs and Maintenance 1,818 74 1,428 3,320
Operating Supplies 10,007 182 7,832 18,021
Other Operating Expenses 20,839 5,277 11,825 37,941
Depreciation 3,395 649 2,640 6,684
Asserted and Paid Claims 549,405 3,580,142 341,709 4,471;256
-------------
Total Operating Expenses 1,016,390 4,376,624 1,108,432 6,501,446
-------------
Operating Income(Loss) 276,434 (173,619) (51,537) 51,278
---------- --------
Non-Operating Revenues(Expenses):
'Interest Income 30,197 -41,255 85,89s 157,360
Total Non-Operating Revenues(Expenses) 30,197 4-1,255 85,898 157,350
Net Income(Lose) 306,631 (132,364) 34,361 208,628
Retained Earnings-October 1,1989 89,596 375,740 315,871 781,207
Retained Earnings-September 30,1990 $ 396,227 111 243,376 $ 350,232 111 989,835
D-8
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION
ALL INTERNAL SERVICE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,19M
Workmen's Group Risk
Compensation Insurance Management
Fund Fund Fund Total
Sources of Working Capital:
Operations:
Net Income(Loss) $ 306,631 $ (132,364)$ 34,361 $ 208.628
Items Not Requiring(Providing)
Working Capital:
Depreciation and Depletion 3,395 649 2,640 6,684
Increase(Decrease)in Accrued
Compensated Absences 1,344 2,630 1,903 5,877
Working Capital Provided(Used)
by Operations 311,370 (129,085) 38,904 221,189
Uses of Working Capital:
Additions to Property,Plant and Equipment (2,963) (1,637) (11,023) (15,623)
Total Uses of Working Capital N (2,963) (1,637) (11,023) (15,623)
Net Increase/(Decrease)
in Working Capital $ 308,407 $ (130,722)$ 27,881 $ 205,566
Components of Net Increase(Decrease)
in Working Capital:
Cash&Investments $ 168,441 $ 44,490 $ 353,118 $ 566,049
Accounts Receivable 227 135,893 739 136,859
Due from Other Funds 144,419 41,811 (5,274) 180,956
Due from Other Governmental Units 1,797 766 - 2,563
Accounts Payable (9,940) 616 (3,784) (13,108)
Accrued Wages and Benefits Payable 412 (909) (2,797) (3,294)
Claims and Judgments Payable (366,147) (312,500) (678,647)
Due to Other Funds 3,016 9,432 (1,621) 10,827
Due to Other Governmental Units 35 35
Other Current Liabilities 3,326 3,326
Not Increase/(Decrease)in Working Capital $ 308,407 $ (130,722)$ 27,881 $ 205,566
D-9
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCH M-- ULE OF EXPENDITURES-BUDGET AND ACTUAL
I OR ENS COMPENSATION FUND
FOR "FIE-YEAR ENDED SEPT EMBER 30,19W
Variance
Favorable
Budget Actual (Unfavorable)
Operating Expenditures:
Administrative Expenses $ 98,303 $ 95,557 2,746
Operations and Claims 894,600 861,334 33,266
Safety&Loss Control 22,391 18,100 4,291
Training&Development 47,416 38,004 9,412
------------- —---------—
Total Operating Expenditures 1,062-;710 1,012.995 49,715
Non-Operating Expenditures:
Capital Outlay:
Equipment 3.619 2,963 655
Total Non-Operating Expenditures 3,618 2,963 655
-------------
Operating Reserves:
Reserve for Contingencies 524,523 524,523
-—--------
Total Operating Reserves 524,523 524,523
Total Expenditures 1,590,851 $ 1,015.959 $ 574,893
D-10
womnoE COUNTY,FLORIDA-BOARD op COUNTY COMMISSIONERS
SCHEDULE op EXPENDITURES-BUDGET AND ACTUAL
GROUP INSURANCE FUND
FOR rxevaAn ENDED oEnsMosnuu.1mw
Variance
exomu/o
onumx Actual (uumumm»m)
Operating Expenditures:
^ymm/mnatmm n m/.mu * 101,507 11
Group Insurance mmmo *.274,*7* *,27*,46e s
Total Operating Expenditures 4.375.992 *.375.976 16
______ _______ ______
w="-onemunosx»onu/mmv: _
Capital Outlay:
squ/nmom 2.199 1.637 mu
--------- --------Total Non-Operating wvn-mnomn^nexvonmmreo c.`aa 1.637 562
Operating Reserves:
Reserve for Contingencies 79.01* -- ro.o,*
Total Operating Reserves 79w14 — 79,014
Total Expenditures $ 4.457.205 * *.mr.o/u * 79.592
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF EXPENDITURES-BUDGET AND ACTUAL
RISK MAMA GEMENT FUND
FOR THE YEAR ENDED SEPTEMBER 30,1990
Variance
Favorable
Budget Actual (Unfavorable)
Operating Expenditures;
Administration 98,799 95,790 3,009
Risk Management Claims 1,056,425 932,529 123,896
Safety and Loss Control Operating Fxpense 60,322 53,247 7,075
Training&Development 28,306 24,225 4,081
Total Operating EKpeditures 1,243,862 1,105,791 138,061
--——-------
flan-Operating Expenditures:
Capital Outlay:
Equipment 12,260 11,023 1,227
Total Non-Operating Expenditures 12,250 11,023 1,227
Operating Reserves:
Reserve for Contingencies .302,110 302,110
Total Operating Reserves 302,110 30201110
Total Expenditures $ 1,558,212 $ 1,116,814 $ 441,308
D-12
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING BALANCE SHEET
ALL FIDUCIARY FUNDS
SEPTEMBER 30.Tm
EXPENDABLE TRUST
FUNDS
Law Drug Shared County
Enforcement Abuse &State Health
Trust Trust Care Program Total
ASSETS
Cash and Investments $ 22,737 $ 4,156 $ 46,123 $ 73,016
Due from Other Governmental Units — 679 26,300 26,979
NN� ——-------—
Total Assets $ 22,737 $ 4.836 $ 72,423 $ 99,995
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts Payable $ 14,393 $ — $ 40,462 $ 64,855
Due to Other Funds — — 26,300 26,300
Total Liabilities 14,393 — 66,762 81,155
Fund Balances:
Reserved for Trust Fund Purposes 8,344 4,836 5.661 W840
Total Fund Equity 8,344 4,835 5,661 18,840
Total Liabilities and Fund Balances 22,737 $ 4,835 $ 72,423 $ 99,995
E-1
MONIROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCES
ALL EXPENDABLE TRUST FUNDS
FOR THE FISCAL YEAR ENDED SEPT EMBER 30,9990
Law Drug Shared County
Enforcement Abuse &State Health
Trust - Trust tare Program TofaU
Revenues:
Intergovernmentai Revenues $ -- $ $ 26,300 $ 26,300
Fines&Forfeitures 109,010 4,831 -- 113,841
interest Income 11 4 23 38
Total Revenues 109,021 4,8355 26,323 140,179
Expenditures.
Current.:
Public Safety 190,638 - __ 190,638
Human Services -- _.- 40,462 40,462
Total Expenditures 190,638 - 40,462 23t,100
Excess of Revenues Over/
(Under)Expenditures (81,617) 4,835 (14,139) (90,921)
Other Financing Sources(Uses):
Transfers from Other Funds -- — 19,800 19,800
Excess of Revenues Over/
(Under)Expenditures
and Other Uses (81,617) 4,835 5,661 (71,121)
Fund Balance,October 1,1989 - -- -- --
Equity Transfer From Special
Revenue Fund 89,961 -- -- 89,961
Fund Balance,September 30,1990 $ 8,344 $ 4,835 $ 5,661 $ 18,840
E-2
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
LAW ENFORCEMENT TRUST
EXPENDABLE TRUST
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1990
Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
Fines and Forfeitures $ 198,971 109,010 $ (89,961)
Interest Income -- 11 11
-- --------—- —-------—-
Total Revenues 198,971 109,021 (89,960)
Expenditures:
Current:
Public Safety 198,971 190,638 8,333
Total Expenditures
198,971 190,638 8,333
Excess of Revenues Over/
(Under)Expenditures (81,617) (81,617)
Fund Balance,October 1,1989
Equity Transfer From Special Revenue Fund 89,961 89,961
Fund Balance,September 30,1990 8,344 111 8,344
E-3
MONROE COUNTY,FLORIDA—BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE—BUDGET AND ACTUAL
DRUG ABUSE'TRUST
EXPENDABLETRUST
FOR THE FISCAL YEAR ENDED SEPT EMBER 30,1990
Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
Fines and Forfeitures $ 4,040 $ 4,831 $ 791
Interest Income 4 4
Total Revenues 4,040 4,935 795
Excess of Revenues 4,040 4,835 795
Other Financing Sources(Uses):
Reserve for Contingencies (4,040) 4,040
Excess of Revenues and Other Sources
Over/(Under)Other Uses 4,835 4.835
Fund Balance,October 1,1989
Fund Balance,September 30,1990 $ 4,835 $ 4,835
E-4
womnos COUNTY,FLORIDA—BOARD mp COUNTY COMMISSIONERS
STATEMENT op REVENUES,EXPENDITURES AND
CHANGES/w FUND BALANCE—BUDGET AND ACTUAL
SHARED COUNTY AND STATE HEALTH CARE PROGRAM
EXPENDABLE TRUST
FOR THE FISCAL YEAR ENDED oePTEwmo*uo'1em
Variance
nammmo
Bmumm xmum (Unfavorable)
Revenues:
Intergovernmental Revenues * -- * 26,300 * 26.300
Interest Income -_ cn ux
Total Revenues _ 26.323 26.323
------__-----
Expenditures:
Current:
Human Services 4a100 *0.462 5,638
Total Expenditures
^e.mo *0.462 5,638
Excess of Revenues Over/
(Under)Expenditures (46.100) (14.139) 31'e6/
Other Financing mmmes(uses):
Transfers From Other Funds *6.100 19.800 (ce.xoo
Excess u Revenues overf(uvdeVExpenditures
and Other Uses -_ 5.n61 s.mo/
Fund Balance,October 1.1mmm -_ -- --
Fund Balance,September xo./mm * -- * *.6e1 * n.no/
s-5
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF GENERAL FIXED
ASSETS BY SOURCE
SEPTr:rmBER 30,1990
GENERAL FIXED ASSETS:
Land $ 12,378,117
Buildings 22,044,199
Equipment 16,899,210
Construction In Progress 5,157,845
Total General Fixed Assets $ 56,479,371
INVESTMENTS IN FIXED ASSETS:
General Fund Revenues:
County Funding $ 20,000,740
1988 Improvement Revenue Bonds 62,098
Federal Grants and Shared Revenues 222,076
State Grants and Shared Revenues 63,983
Donations 233
General Obligation Bonds 2,469,017
Special Revenue Fund Revenues 8,647,202
Donations 2,517,392
Capital Project Fund:
Special Revenue Bonds 1,210,451
1988 Improvement Revenue Bonds 668,291
Federal Grants and Shared Revenues 1,152,746
State Grants and Shared Revenues 110,023
County Funding 19,343,211
Donations 11,908
Total Investment in General Fixed Assets $ 56,479,371
E-6
mowpoE COUNTY,FLORIDA—BOARD op COUNTY COMMISSIONERS
SCHEDULE mGENERAL FIXED ASSETS
e,FUNCTION AND ACnmrr
osprEMosn«o.1mm
Construction
umu eo/mmoo eyu/nmom in Progress Total
General Government:
Legislative * -- $ _— $ 76,709 * -- $ 76,708
Executive — _ *s.xoo - ^o.uou -
Financial and Administrative *39.179 2.318.668 2.270.097 -- s.mzr'm*
Legal Counsel -- _- 75.329 -- 75.329
Comprehensive Planning -~ 28'580 501.e9 -- 530.129
Judicial —_ 60.675 1.018.400 -- ,.ora.ora
Other General Government 4/401,780 *,831'402 2,062'e7 -- /1,29e.119
Total General Government *.mm.uao 7,239,325 6,050,293 -- 18.130.667
Public Safety:
Law Enforcement 295/962 1,23 .002 v`.uoo -- 1.569,219
Fire Control 340'135 178.511 *.e7.985 — 5./66.631
oomnuon/Cvmmiv^ *'o*m.00* 4.530.310 -- -- 9'389.214
Protective Inspections -- 14,808 151'782 -- 166.590
Emergency and Disaster
Relief Services — 1'904 464.203 — 466.107
Ambulance and Rescue Services — 6^15 1,326,986 — 1,333.401
mnumal Examiner -- _ 20.1e2 — 20.1e2
Other Public Safety _ -- 9,750 -- 9.750
____ __ ----
Total Public Safety 5.4e.001 5,963,950 6.662.123 -- 18.121.074
Physical Environment:
Conservation and Resource Management — 70,538 17.230 - uznm
7mnuvvwm/vo:
Road and Street Facilities -- 22.011 o.u/o.*m -- 2.238^921
Airports 1.122,40 *,531J52 ms'mm -- 5,983,03*
Total Transportation 1.122.400 *.ea.am e.545.793 -- 8.221.956
Economic Environment:
Employment Opportunity and
Development _ _ 1'398 — 1.398
Veteran's Services _ _ 68,659 _ 58,659
Other Economic Development -- _- 23.901 -- 23.901
Total Economic Environment — _ 83.958 _ 83,958
Human Services:
xvonxe/o -- 34,511 170.920 -- 205.*31
Health 10,500 3*9,099 wxxws -- 778,2**
ww/um 8.500 39/'408 432.413 — 832.321
Total Human Services 19,000 775.018 /.mo`.ym -- /`815.e6
(Continued)
c-7
MONROE COUNTY,FL0FgDA-BOARD OF COUNTY COMWSSIONERS
SCHEDULE OF GENERAL FIXED ASSETS
BY FUNCTION AND ACTIVITY-CONTINUED
SEPTEMBER 30,1990
Construction
Land Buildings Equipment in Progress TOW
Culture and Recreatiorr:
Libraries 63,184 2,162,691 308,448 2,534,323
Parke and Recreation 929,273 1,278,914 203,483 2,311,670
Other Culture and Recreation 8,300 — 5M 4 14,214
Total Culture and Recreation 900,757 3,441,605 617,846 4,860,207
Construction in Progress 5,157,845 5,157,845
---------— ------—---
Total $ 12,378,117 $ 22,044,199 $ 16,899,210 $ 5,157,845 $ 56,479,371
E-8
wONROsCOuNTY. BOARD oF COUNTY COMMISSIONERS
SCHEDULE OFCHANGES IN GENERAL FIXED ASSETS
o,FUNCTION AND ACTIVITY
FOR THE FISCAL YEAR ENDED usprsMBEnun./mm
ouvuor1.
1989 mmumno ovu"mxmw
General Government:
umimuove * 76.26e m a.*o* 1.994
emovov° 83,065 3,692 2.510
Financial and Administrative 4.e9.17e 669,273 6*.138
Legal Counsel m*m 2.186 mm
Comprehensive Planning 405,7*7 90,0*2 um
Judicial /.mm'sm ur'mm v'xuo
Other General Government 9'819'419 1.485.193 37'735
Total General Government 16.976.807 u.swo'/oo 12*'42:
Public Safety:
Law Eommwm^m 1.569.217 -- --
Fire Control 4.e6,e5 534.335 /.uoo
Detention/Correction *.474.957 *,914'257 --
Protective Inspections 14/.450 cs'mm --
Emergency and Disaster Relief Services *45,025 32,478 11,396
Ambulance and Rescue Services 1.278.9e1 *36.311 182.e89
Medical Examiner 18,673 1`489 --
Other Public Safety 9,750 — —
Total Public Safety 12.574'ee 5.7*3'910 195.494
------------ -
----------
pnrommoxwomm^m:
Conservation and Resource Management 87.768 1.396 /'396
Transportation:
Road and Street omoxmv 1,968,742 *12,772 53,076
Airports 5.766.998 218.85e 7.067
Total Transportation: r'oo.wu 631.628 60.1*3
-------------- --------------
Economic Environment:
Employment Opportunity and Development 1.398 -- -
-
vetemm^vaewcev 58'069 mu _
Other Economic Development 6'521 18.380 --
-----' -
-----
Tma/scvnwnivsnwmnmmnt 64.e78 19.080 --
e-9
Interdepartmental
Transfers
September 30,
In Out 1990
76,708
38,984 45,263
13,829 '199 5,027,944
75,329
34,736 530,129
1,602 2,232 1,079,075
39,671 10,328 11,2a6,119
----------
89,738 51,743 18,130,567
1,569,217
28,610 31,068 6,166,633
9,389.214
100 166,590
11,095 11,095 466,107
20,735 20,277 1,333,401
20,162
9,750
60,540 62,440 18,121,074
87,768
79,517 2,238,921
4,248 5,983,036
4,248 79,517 8,221,958
1,398
100 58,659
23.901
100 83,958
-----------------
(Continued)
E-10
wownos COUNTY,FLORIDA-BOARD op COUNTY COMMISSIONERS
SCHEDULE c*CHANGES/wGENERAL FIXED ASSETS
ar FUNCTION AND ACTIVITY-CONTINUED
FOR THE FISCAL YEAR ENDED oEPTEwBERuo.199m
ommxr 1.
/989 Additions oouuoumm
Human Services:
o^x»/tam 202'1*3 3,288 --
uoalm 718.13* 135.555 9.160
Welfare 798,212 13,225 3*,932
-----` -----'
Total Human Services 1,718.*8e 152.068 **.omx
-----------
Culture and Recreation:
uu,*./ev 1.744.38* 792.852 2.913
Parks and Recreation 2.221.738 285.127 e*w.mm
omv/ou/mxxRecmat/^n 9,808 «.wm --
Total Culture and Recreation 3,975,930 /.oax'ous u*r.um
Construction mProgress 3'461.942 *.oun.sm o.mm'sm
_ ------- _
nxu/ n 45'686'212 * 14.260.229 * 3.367.070
e-/�
Interdepartmental
Transfers
September 30,
In Out 1990
205,431
-- 66,285 778,244
62,356 6,540 832,321
62,356 72,825 1,816,996
— — 2,534,323
49,743 -- 2,311,670
— — 14,214
49,743 — 4,860,207
-- -- 5,157,845
$ 266„625 $ 266,625 $ 56,479,371
E-12
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF CHANGES IN GENERAL LONG-TERM DEBT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,19W
Balance Balance
October 1, September 30,
1989 Additions Retirements 1990
General Long-Term Debt Payable:
Revenue Bonds Payable:
Refunding Improvement Revenue Bonds,Series 1983 $ 1,995,000 $ — $ 30,000 $ 1,965,000
Improvement Revenue Bonds,Series 1988A 5,000,000 — 5,000,000
improvement Revneue Bonds,Series 1988B 2,265,000 — 185,000 2,080,000
Sales Tax Bond Anticipation Notes,Series 1990 — 12,500,000 — 12,500,000
Total Revenue Bonds Payable 9,260,000 12,500,000 216,000 21,545,000
----------
Installment Loan 29,414 8,422 20,992
------- -- -—-----
Capitalized Lease Obligations 403,,966 46,970 162,594 287,342
Accrued Compensated Absences:
Annual Leave 601,664 89,230 690,894
Compensatory Time 38,342 1,476 36,866
Sick Leave 109,854 20,472 — 130,326
Total Accrued Compensated Absences 749,860 109,702 1,476 $58,086
Total General Long-Term Debt Payable $ 10,413,826 $ 12,685,086 $ 387,492 $ 22,711,420
E-13
KEMP F9 GREEN, P.A.
Certified Public Accountants
1438 KENNEDY DRIVE
P. 0. BOX 1529
KEY WEST, FLORIDA 33041-1529 MEMBER OF AMERICAN INSTITUTE
WM. 0. KEMP, C.P.A. (305)294-2581 AND FLORIDA INSTITUTE OF
MARVA E. GREEN, C.P.A. FAX # (305) 294-4778 CERTIFIED PUBLIC ACCOUNTANTS
Mr. Danny L. Kolhage
Clerk Ex Officio
Board of County Commissioners
Monroe County, Florida
We have audited the general purpose financial statements of the Board of County
Commissioners of Monroe County, Florida (the "Board") as of and for the year
ended September 30, 1990, and have issued our report thereon dated February 25,
1991.
We conducted our audit in accordance with generally accepted auditing standards
and Government Auditing Standards, issued by the Comptroller General of the
United States. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the general purpose financial
statements are free of material misstatement.
In planning and performing our audit of the general purpose financial statements
of the Board for the year ended September 30, 1990, we considered its internal
control structure in order to determine our auditing procedures for the purpose
of expressing our opinion on the general purpose financial statements and not to
provide assurance on the internal control structure.
The management of the Board is responsible for establishing and maintaining the
internal control structure. In fulfilling this responsibility, estimates and
judgements by management are required to assess the expected benefits and related
costs of internal control structure policies and procedures. The objectives of
an internal control structure are to provide management with reasonable, but not
absolute, assurance that assets are safeguarded against loss from unauthorized
use or disposition, and that transactions are executed in accordance with
management's authorization and recorded properly to permit the preparation of the
general purpose financial statements in accordance with generally accepted
accounting principles. Because of inherent limitations in any internal control
structure, errors or irregularities may nevertheless occur and not be detected®
Also, projection of any evaluation of the structure to future periods is subject
to the risk that procedures may become inadequate because of changes in
conditions or that the effectiveness of the design and operation of policies and
procedures may deteriorate.
For the purpose of this report, we have classified the significant internal
control policies and procedures in the following categories:
- Treasury/Financing
- Revenues/Cash Receipts
- Expenditures/Cash Disbursements
- External Financial Reporting
- Controls over compliance with laws and regulations related to Federal
Financial Assistance
F-1
For all of the control categories listed previously, we obtained an understanding
of the design of relevant policies and procedures and whether they have been
placed in operation, and we assessed control risk®
Our consideration of the internal control structure would not necessarily
disclose all natters in the internal control structure that might be material
weaknesses under standards established by the American Institute of Certified
Public Accountants. A material weakness is a reportable condition in which the
design or operation of the specific internal control structure elements does not
reduce to a relatively low level the risk that errors or irregularities in
amounts that would be material in relation to the general purpose financial
statements being audited may occur and not be detected within a timely period by
employees in the normal course of performing their assigned functions. We noted
no matters involving the internal control structure and its operation that we
consider to be material weaknesses as defined above.
MANAGEMENT COMMENTS
Reported in Prior Years Report on Internal Control and
Management Comments® Not Tmplerented as of
September 30, 1990
During the course of our current examination of the financial statements of the
Board of County Commissioners, we noticed appropriate action had been taken upon
recommendations and suggested accounting procedures as outlined in the Management
Comments section of the Report on InterWal Accounting Control and Management
Comments for the year ended September 30, 1989, except for the following:
Grants
Reports pursuant to State of Florida Department of Community Affairs
Grants held by the Planning, Building and Zoning Department were not
submitted within the time specified by the grant contracts, thereby
causing lack of compliance with the terns of the grant and delaying the
receipt of grants funds.
During 1990, we noted correspondence from DCA indicating that "work
products" which were submitted did not meet contract requirements®
Because such contract requirements were not fulfilled in a timely manner,
available grants funds were lost. In addition, the County was not able to
request reimbursement for amounts actually expended.
Reports should be submitted in a timely manner and in compliance with the
terms of the grants. 1f it appears that compliance with the terms is not
reasonably possible, a formal extension of due dates should be requested
and obtained®
Grants appear to be under the direction of the recipient departments We
have noted wide variation in the quality of management, compliance
procedures, reporting procedures and cash flow management. During 1990,
we noted the following:
F-2
Funds relative to the Higgs Beach Pier and Bicycle Path Grant.
administered by the Department of Public Works were expended in 1989
and not included in the Schedule of State Financial Assistance.
These expenditures were commingled with other, unfunded projects and
were not identified as eligible for reimbursement.
- Airport grants continue to be an area of findings® See the
following comments®
The MSD staff prepared a reimbursement request on one of the
recycling grants which was not in accordance with the contract as
written, in anticipation of receiving an amendment which would
permit the County to recoup costs not previously allowed. The
expectation of such an amendment did not seem reasonable. The
reimbursement request was subsequently amended.
Grants management should be centralized to the extent practicable to
insure consistency with County policies, contract requirements and
financial reporting requirements. In addition, it should also provide
review procedures relative to the preparation of reports, budget set u
and contract compliance independent of the recipient department.
Grant funds for airport projects have not been requested on a timely
basis, and in some instances had not been requested to date. At present,
there seems to be no procedure for the routine request of reimbursement
funds or follow up on reimbursement requests not received. During 1990,
we noted the loss of certain minor mounts which would have been eligible
for reimbursement if requests had been filed.
Responsibility for this area should be assigned such that management
control is maintained over revenues, all reimbursable costs are claimed on
a timely, routine basis and cash flow is maximized.
- Airport grants budgets were not recorded in the accounting records t
conform to the grant contract. Matching funds for 199 were not reported
correctly in airport and planning grants and were corrected in 1990.
However, new airport grants budgets are still not recorded on a timely
basis. The effect of this is to overstate matching funds, understate
grant funds and to under report grant revenues earned in the schedules of
-assistance. The grants budget recorded in the accounting records can
serve as a reminder for grants billing purposes and the lack thereof can
accordingly reduce cash flow.
Budgets should be recorded in the financial records at the earliest
practicable date. Reimbursements should be requested and recorded in
conformity with the terms of the grant.
Accounts Receivable
- The Municipal Service District is continuing to maintain accounts
receivable balances for "tipping fees". Although procedures were
implemented to collect deposits to cover anticipated charges, the charges
exceeded the deposits in a number of accounts. In addition, policies have
not been established as to when credit will be cut off and deposits
applied to outstanding bills®
-
Additional procedures were implemented during 1990 and considerable
improvement was noted. However, it appears that more frequent monitoring
procedures are still needed, as well as guidelines for the termination of
credit accounts.
- MSD extended credit to a County employee during 1989 in violation of the
policy which requires a deposit to cover any charges. The balance was
still outstanding at the end of the current fiscal year and was not paid
until October, 1990.
County employees should be subject to the same policies and procedures as
any other user. Procedures should have been immediately implemented to
collect these funds. MSD employees should be made mare of the
consequences of violating County policies.
- Each Board department with accounts receivable has developed its own
procedures for the collection and write off of accounts receivable. There
are no written procedures which document County policies.
Policies and guidelines which conform to the applicable law should be
developed to provide consistent treatment for all County accounts
receivable. The responsibility for developing such policies and
guidelines should be specifically assigned to the appropriate staff.
Purchasing-Procedures
e observed instances in which the purchase order and approvals were
obtained after goods were purchased. The purchase orders did not indicate
that they were "confirming" as permitted by the procurement policies.
Procedures for purchasing approval should be completed in the appropriate
sequence to insure management control over expenditures. Vendors should
be put on notice that they must have appropriate approval information for
any order to be valid.
n insurance policy with a premium in excess of the mount requiring
competitive bid procedures was renewed and not rebid. Per discussion with
staff, the ounty's "unwritten policy" awards such contracts for years
before competitive procedures are used again, in order to receive more
favorable rates.
The unwritten policy should be documented by formally awarding such
contracts for the term for which they are intended to be effective.
Payroll
- t present, many manual computations are required because of the
limitations of the existing payroll software.
Payroll software should be updated and expanded to provide for the
increase in volume and complexity of Board operations. Such software has
been purchased and will be implemented in the upcoming year.
-
CURRENT YEAR FINDINGS
Bud etin,�g
- Budgets prepared by department heads do not always consider financial
statement format and reporting requirements. A cost center for bond issue
projects in a capital projects fund contained several activity codes.
Revenue for the Clerk's Drug Abuse Trust Fund was recorded using the
activity code for "charges for services" instead of "fine and forfeitures"
as appropriate®
Activity codes should be reviewed by all levels of staff involved with
budget preparation® Budget approval procedures should include
consideration of financial statement format and reporting requirements.
- A purchase o $160,50 from Emcee Broadcast was initiated and the goods
were received prior to September 30, 1990. The related expenditure was
approved for budget purposes October 3, 1990 after the purchase was
initiated and completed.
Goods or services should not be ordered prior to receiving the legal
authority, as represented by the budget process, to upend public funds.
Grant
The EMS grant budget for 1980 - 1989 did not include the County's in kind
match. In kind match expenditures were commingled with other locally
funded expenditures, thereby rendering it difficult to determine that the
County. had properly complied with the terns of the grant®
Grant budgets recorded in the financial records should be consistent with
the contract budget. Reports filed with grantors should be compared and
agreed to the financial accounting records.
- It was noted that certain grants funds awarded to the County were returned
o the grantor. In some instances the County had made expenditures
relative to the grant before it was determined that compliance with its
terns were not feasible. Grants application procedures did not fully
consider compliance requirements, project feasibility or responsibility
for management and compliance
grant should not be requested unless someone is willing to manage it,
and unless the designated person has considered its feasibility and
believes that the County can meet the related compliance requirements.
Pgrhasin Procedures
Purchasing policies do not require competitive bidding when the
Procurement Policy Office has determined that the goods or services are
available from only one vendor ("sole source purchase"). The policies do
not address any procedures or standard for proof that goods and services
are indeed exclusively available from one company.
-
Purchasing policies should require the documentation of sole source
availability before competitive bid procedures are dropped. The
documentation should be presented to the Board of County Commissioners to
enable then to declare a valid exception to purchasing procedures.
- A vendor was determined to be a sole source supplier for services in an
amount which required competitive bidding procedures. The vendor was
properly approved by an advisory board as such. However, the information
relative to the sole source purchase was not submitted to the Board of
County Commissioners in accordance with established procedure.
All purchases which would require a waiver or an exception to the
purchasing policies as adopted should be presented to the Board of County
Commissioners, without exception.
OTHER REQUIRED DISCLOSURES
e have reviewed the annual report filed with the Department of Banking
and Finance for Monroe County, Florida pursuant to Section 218a3 , Florida
Statutes, This report is in agreement with the annual audit report which
incorporates the financial statements of the Board of County Commissioners
of Monroe County, Florida.
Marva Green was the Auditor in Charge for the audit of the Board of County
Commissioners of Monroe County, Florida. We attest that the Auditor in
Charge met the educational requirements pursuant to Chapter 11. 5, Florida
Statutes.
This report is intended for the information of the Board of County Commissioners,
management and others within the County, and officials of applicable federal and
state agencies. This restriction is not intended to limit the distribution of
this report, which is a matter of public record®
Ko,� -4- G,�,
Kemp & Green, P.A.
Certified Public Accountants
February 25, 1991
F-6
KEMP FJ GREEN, P.A.
Certified Public Accountants
1438 KENNEDY DRIVE
P. O. BOX 1529
KEY WEST, FLORIDA 33041-1529 MEMBER OF AMERICAN INSTITUTE
WM. 0. KEMP, C-P.A. (30)294-2581 AND FLORIDA INSTITUTE OF
MARVA E. GREEN,C.P.A. FAX # (305) 294-4778 CERTIFIED PUBLIC ACCOUNTANTS
Mr. Danny L. Kolhage
Clerk Ex Officio
Board of County Commissioners
Monroe County, Florida
We have audited the general purpose financial statements of the Board of County
Commissioners of Monroe County, Florida ("Board") as of and for the year ended
September 30, 1990, and have issued our report thereon dated February 25, 1991.
We conducted our audit in accordance with generally accepted auditing standards
and Government Auditinq Standards, issued by the Comptroller General of the
United States. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the general purpose financial
statements are free of material misstatement.
Compliance with laws, regulations, contracts, and grants applicable to the Board
is the responsibility of the Board's management. As part of obtaining reasonable
assurance about whether the general purpose financial statements are free of
material misstatement, we performed tests of the Board's compliance with certain
provisions of laws, regulations, contracts, and grants. However, our objective
was not to provide an opinion on overall compliance with such provisions.
The results of our tests indicate that, with respect to the items tested, the
Board complied, in all material respects, with the provisions referred to in the
preceding paragraph. With respect to items not tested, nothing came to our
attention that caused us to believe that the Board had not complied, in all
material respects, with those provisions.
This report is intended for the information of the Board of County Commissioners,
management and others within the Board, and officials of applicable federal and
state agencies. This restriction is not intended to limit the distribution of
this report, which is a matter of public record.
9
Kemp & Green, P.A.
Certified Public Accountants
February 25, 1991
F-7
KEMP 1& GREEN, P.A.
Certified Public Accountants
1438 KENNEDY DRIVE
P. 0. BOX 1529
KEY WEST, FLORIDA 33041-1529 MEMBER OF AMERICAN INSTITUTE
WM. 0. KEMP, C.P.A. (305)294-2581 AND FLORIDA INSTITUTE OF
MARVA E. GREEN, C.P.A, FAX # (305) 294-4778 CERTIFIED PUBLIC ACCOUNTANTS
Mr. Danny L. Kolhage
Clerk Ex Officio
Board of County Commissioners
Monroe County, Florida
We have audited the general purpose financial statements of the Board of County
Commissioners of Monroe County, Florida (the "Board") as of and for the year
ended September 30, 1990, and have issued our report thereon dated February 25,
1991. These general purpose financial statements are the responsibility of the
Board management. Our responsibility is to express an opinion on these general
purpose financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards
and Government Audi tinq Standards, issued by the Comptroller General of the
United States. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the general purpose financial
statements are free of material misstatement. An audit includes examining, on
a test basis, evidence supporting the amounts and disclosures in the general
purpose financial statements. An audit also includes assessing the accounting
principles used and significant estimates made by management, as well as
evaluating the overall general purpose financial statement presentation. We
believe that our audit provides a reasonable basis for our opinion.
Our audit was conducted for the purpose of forming an opinion on the general
purpose financial statements of the Board taken as a whole. The accompanying
Schedules of Federal and State Financial Assistance and HRS Matching Requirements
for the year ended September 30, 1990, which are also the responsibility of the
management of the Board, are presented for purposes of additional analysis and
are not a required part of the general purpose financial statements® Such
supplemental schedules have been subjected to the auditing procedures applied in
our audit of the general purpose financial statements and, in our opinion, are
fairly stated in all material respects when considered in relation to the general
purpose financial statements taken as a whole.
?A-
Kemp & Green, P.A.
Certified Public Accountants
February 25, 1991
G-1
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE
FOR THE YEAR ENDED SEPTEMBER 30,1990
Federal Grantor/Pase-Through Grantor Federal
Program Title CFDA Number Grant ID Number
Department of Agriculture
Direct Program:
Rural Community Fire Protection 10.662
Total Department
National Oceanic and Atmospheric
Administration
Passed through Department of
Environmental Regulation:
Beach Access 11.419 CM236
Total Department
Department of Health and Human Services
Passed through State Department of
Health and Rehabilitative Services
and Dade&Monroe Counties Alliance
for Aging:
Transportation Ill-B 1989 13.633 KG851
Transportation III-B 1990 13.633 KG950
Nutrition 0-1 1989 11636 KG861
Nutrition C-1 1990 13.M KG950
Nutrition C-11 1989 11635 KG851
Nutrition C-11 1990 13.635 KG950
Homemakers III-D 1989 13,641 KG861
Homemakers 111-0 1990 11641 KG950
Information&Referral 1989 13.633 KG851
Information&Referral 1990 11en KG950
Passed through State Department of
Community Affairs:
Community Services Block Grant Grace Jones 13.792 90$8-08-11-5"1-073
Total Department
Department of Housing and Urban Development
Direct Program:
Housing Authority-HUD Grant 14174 R86-HG-12-0236
Housing Authority-HUD Grant 14,174 R38-HG-12-0236
Passed through State Department of
Community Affairs:
Community Development Block Grant 14.219 88DB-12-11-54-01-H10
Total Department
G-2
Matching
Contributions and
Balances Cash Miscellaneous Balances
October 1,1989 Receipts Revenues Expenditures Refunds September 30,1 9W
1,400 $ 6,752 $ 8,152
1,400 6,752 8'.152
-----------
35,400 40,000 4,600
35,400 40,000 4,600
(8,993) 61,186 1,769 61,948
124,190 23,317 131,672 (15,835)
4,822 46,432 20,458 62,068
84,035 46,123 127,983 (2,175)
3,282 30,569 11,493 38,780
80,691 26,427 108,653 1,635
(1,108) 8,212 888 10,208
13,456 1,450 14,378 (528)
17,319 1,924 19,243
15,001 1,500 12,492 (4,009)
3,241 3,241
(1,99-7) 474,332 135,349 590,666 (21,012)
2,986 19,804 16,818
(8,979) 12,281 10.783 (10,477)
9,919 9,919
3,926 42,004 27,601 (10,477)
.............
The accompanying notes are an integral part of We schediAe. (Cordkwed)
G-3
MONROE COUNTY.FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE-CONTINUED
FOR THE YEAR ENDED SEPTEMBER 30,4990
Federal Grantor/Pass-Through Grantor Federal
Program Title CFDA Number Grant ID Number
Department of the Interior
Direct Program:
Traffic Enforcement Officer 15.612 14-16-0004-90-912
Key Door Boulevard Right Of Way 15.611 14-16-0004-90-921
Total Department
Department of Justice
--------—-——--
Direct Program:
Enhanced Pretrial Delivery Program 16.574 88-DD-CX-KO07
Total Department
Department of Labor
Passed through National Council
on the Aging,Inc.:
Senior Community Service Project 1990 17.235 99-9-0483-11-028-02-12
Senior Community Service Project 1991 17.235 99-0-0483-11-084-02-12
Passed through South Florida
Employment and Training Consortium:
JTPA Intake Title IIA 17.250 2-PY'89-09-00
JTPA Intake Title IIA 17.250 2-PY'90-08-00
JTPA Liasion 1990 17.250 2-PY'89-42-00
JTPA Liasion 1991 17.250 2-PY'90-34-00
JTPA Title IIA 1989 17.250 2-PY'88-54-00
JTPA Title IIA 1990 17.250 2-PY'89-08-01
JTPA Title 1113 1989/SYETC 17.250 89-5-18-01
JTPA-Title 1113 1990/SYETC 17,250 90-8-18-00
JTPA Title I/Older Workers Program 17.250 1-PY,89-15-00
JTPA Title IIA-Incentive Award 17.260
Total Department
Department of Transportation
Direct Program:
Key West AIP-02 Master Plan 20.106 3-12-0044-02
Key West AIP-03 Noise Study 20.106 3-12-0037-03
Key West AIP-04 Apron Expansion 20.106 3-12-0037-04
Key West AIP-06 CFR 20.106 3-12-0037-05
Key West AIP-05 Security Gate 20.106 3-12-0037-05
Key West AIP-05 Terminal Restrooms 20.106 3-12-0037-05
Marathon AIP-06 Noise Study 20,106 3-12-0044-06
Marathon AIP-07 Beacon&Tower 20.106 3-12-0044-07
Marathon AIP-07 East Apron 20.106 3-12-0044-07
Marathon AIP-07 West Apron 20.106 3-12-0044-07
G-4
Matching
Contributions and
Balances Cash Miscellaneous Balances
October 1,1989 Receipts Revenues Expenditures Refunds September 30,1 DW
47,775 47,775
9,844 9,844
57,619 57,619
--------------
18,750 16,211 (2,539)
18,750 16,211 (2,539)
23,414 158,356 147,119 12,177
- 30,278 30,278
1,703 25,498 26,906 - 3,111
- 9,726 - 9,726
2,44-7 20,396 17,949 -
- 7,165 - 7,165
(17,924) -- 16,653 (1,271)
3,537 43,468 37,166 (2,765)
1,719 1,719 -
12,424 13,989 1,665
3,801 15,421 10,578 (1,042)
1,756 839 (917)
----------- -----------------
18,697 279,038 318,369 68,027
20,361 - 20,351
14,787 - 93 933 15,627
10,694 130,168 9,052 171,996 43,480
14,937 32,292 602 17,857
5,775 6,930 1,156
3,840 18'835 22,675
19,979 -- 541 5,406 24,844
4,872 4,872 7,029 70,291 63,262
2,220 2,220 38 379 341
60,378 106,695 21,017 210,167 142,833
The accompanying notes are an integral part of this schedule. (Continued)
G-5
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE-CONTINUED
R THE YEAR ENDED SEPT EMBER 30,1
Federal Grantor/Pass-Through Grantor Federal
Program Title CFDA Number Grant ID Number
Department of Transportation
----------------
Marathon AIP-07 Safety Overrun 20.106 3-12-0044-07
Total Department
Federal Emergency Management Agency
Passed through State Department of
Community Affairs:
Civil Defense Emergency Management 83.503 90-EM-52-11-54-10-038
Radiological Emergency Preparedness 1988 83.505 89-EM-31-11-54-10-002
Radiological Emergency Preparedness 1989 83.505 90-PP,41-11-54-10-002
Total Department
Department of Treasury
Direct Program:
Federal Revenue Sharing:
Entitlement#17 21.300 10-1-044-044
Total Department
Total Federal Financial Assistance
G-6
Matching
Contributions and
Balances Cash Miscellaneous Balances
October 1,1989 Receipts Revenues Expenditures Refunds September 30,1990
146,375 170.799 36,645 61,069
-----------
300,368 457,806 93,752 561,928 310,738
24,926 49,852 — 24,926
(22,452) -- 22,452
103,406 89,528 (13,878)
(22,452) 103,406 24,926 139,380 22,452 1,048
(100,678) 7,835 108,413
(100,678) 7,835 108,413
-----------
233,364 $ 1,416,736 $ 268,614 $ 1,832,938 $ 22,452 $ 403,404
The accompanying notes are an integral part of this schedule.
G-7
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF STATE FINANCIAL ASSISTANCE
FOR THE YEAR ENDED SEPT-EMBER 30,1990
State Grantor/Program Title Grant ID Number
Florida Department of Health and
Rehabilitative Services
Direct Program.
Community Care for Disabled Adults 1089 KG-812
Community Care for Disabled Adults 1990 KG-04O
Community Care for Disabled Adults 1991 KG-09O
Emergency Medical Service Trust LC-855
EMS County Award 1988 LCNDJ
EMS Matching Grant 1989 LPN33
EMS Matching Grant 1990 LP198
EMS Matching Grant 1990 LP199
EMS Matching Grant 1990 LP200
EMS Matching Grant 1991 M0130
EMS Matching Grant 1991 MO131
Shared County&State Health Care Program
Pass through Dade&Monroe Counties
Area Agency on Aging.
Community Care for Elderly 1989 KG-852,89-5-879
Community Care for Elderly 1990 KGO52
Community Care for Elderly 1991 KG951 E
Total Department
Florida Department of Law Enforcement
Direct Program;
State Crime Lab -
Medical Examiner 1990 -
Total Department
Florida Department of Community Affairs
Direct Program.
Solid Waste Study 87SR-40-11-54-01-018
Land Use Plan Implementation 87SR-40-11- 4-01-003
Clerk of Circuit Court-CJIS Maintenance -
Clerk Information Systems CJIS-1 88CJ-3E-11-54-01--303
Clerk Information Systems CJIS-11 87CJ--7B-11- 4--01-301
Sheriff DUI Task Force OOHS-13-11-54-01-023
FL Hazardous Materials Emergency Response SOEM-2 11-54-22-038
Total Department
G-8
Matching
Contributions and
Balances Cash Miscellaneous Balances
October 1,1989 Receipts Revenues Expenditures Refunds September 30,1990
(774) 9,191 $ (2,476) 7,489
18,115 118,981 10,667 111,633
-- 3,566 33,503 29,937
(571) - (571)
(735) - (735)
(58,138) - 3,810 67,241 (4,707)
45,600 - (45,600)
6,000 5,632 10,532
35,739 -- (35,739)
61,000 (61,000)
5,540 - (5,540)
- 14,162 40,462 26,300
42,261 42,261 --
(46,192) 363,980 26,989 437,161
89,683 24,408 154,716 40,625
----------------
(46,034) 776,975 86,658 852,637 (57,030)
39,853 39,853
9,227 9,227
49,080 49,080
184,995 184,995 -
30,783 - 32,689 1,906
- 5,140 5,140 --
(86)
(34,490) - - 34,490
62,172 62,172
1,526 1,525
--- ------- ---181,202 253,932 32,689 70,743 34,576 ----------
----- --------- -----------
The accompanying notes are an integral part of this schedule, (Continued)
G-9
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF STATE FINANCIAL ASSISTANCE-CONTINUED FOR THE YEAR ENDED SEPTEMBER 30,1900
State Grantor/Program Title Grant ID Number
Department of Natural Resources
Direct Program:
Bow Channel Daymarkers C5940
Tavernier Creek Daymarker Repair C5566
Summerland Key&Kemp Channel Daymarkers C5689
Various Waterway Routes C6358
Tavernier Ocean Shores Daymarker C5941
Big Pine Recreation Development C5976
Higgs Beach Pier&Bicycle Path C5322
Total Department
Florida Department of State
Direct Program:
Community Information Referral Centers DLIS-89-1-11-F
State Aid to Libraries —
Disadvantages-Talewagon III DLIS-90-1-03-1
Pigeon Key Solar Grant
West Martello Tower
Total Department
Florida Department of Environmental Regulation
Direct Program:
Recycling&Education Year#1 RE89-42
Recycling&Education Year#2 RE90-42
Hazardous Waste HW121
Waste Tire Solid Waste UT90-41
Used Oil Recycling U58
Total Department
Florida Department of Transporation
Direct Program:
Key West AIP-02 Master Plan --
Key West AIP-03 Noise Study --
Key West AIP-04 Apron Expansion --
Key West AIP-05 CFR Equipment —
Key West AIP-05 Terminal Restrooms —
Key West AIP-06 Parking —
G-10
Matching
Contributions and
Balances Cash Miscellanewe Balances
October 1,1989 Receipts Revenues Expenditures refunds September 30,1990
-- 19,878 - 19,878 -
4,124 4,124 - - - -
17,267 17,267 -- - - -
-- 27,656 - 29,186 - 1,529
-- 4,970 - 4,970 - --
-- 10,800 10,800 - -.-
-- 120,000 198,824 318,824 - -
21,391 193,895 209,624 383,667 -- 1,529
-- 12,000 - 11,684 -- (316)
- 105,257 - 105,257 -- --
- 36,667 - 268 -- (36,399)
-- - 195 195 - -
8,750 8,750 17,500 -- --
162,674 8,946 134,904 -- (36,716)
(55,303) - 1,2.44 55,249 1.244 (54)
- - 117,469 - 117,469
- 100,000 -- 100,000 - --
-- - -- 23,842 -- 23,842
(5,000) 20,000 - 25,000 - -
(60,303) 120,000 1,244 321,660 1,244 141,257
3,437 - - - - 3,437
4,458 4,458 46 93 - 47
80,194 - - 9,062 - 89,246
498 1,000 - 502 - --
7,498 23,000 3,333 18,835 - -
- 34,712 69,425 - 34,713
The accompanying notes are an integral part of this schedule. (Continued)
-11
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF STATE FINANCIAL ASSISTANCE-CONTINUED
FOR THE YEAR ENDED SEPTEMBER 30,1990
Stag Grantor/Program Title Grant ID Number
Marathon AIP-04 Master Plan --
Marathon AIP-00 Noise Study --
Marathon AIP-07 Beacon&Tower -_
Marathon AIP-07 East Apron
Marathon AIP-07 West Apron
Marathon AIP-07 Safety Overrun --
Marathon AIP-08 Safety Fence Gates --
Total Department
Total State Financial Assistance
G-12
Matching
Contributions and
Balances Cash miscellaneous Balances
October to ma Receipts Revenues Expenditures Aefu nds September 30,1990
194 _ __ - _ N __ 194
1,567 1,567 270 541 - 271
216 333 3,746 7,029 - 3,166
74 - 5 38 -- 107
18,250 10,509 21,017 -- 28,758
6,173 -w 35,317 36,644 -- 7,500
-- -- 1,241 1,241
122,559 30,368 89,179 164,417 167,439
218,815 $ 1,586,814 $ 428,339 1,976,998 35,820 $ 216,480
The accompanying notes are an integrat pert of this schedule.
G-13
MONRQf-COUNTY-ELO-RIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO SCFEDUS FEDERAL AND STATE FINANCIAL ASSISTRNC
SEPTEMBER 30, 1990
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accounting policies and the presentation of the Single Audit Report of the
Board of County Commissioners of Monroe County, Florida (the "Board") have been
designed to conform to generally accepted accounting principles as applicable to
governmental units, including the reporting and compliance requirements of the
Single Audit Act of 1984 and Office of Management and Budget Circular A-128,
"Audits of State and Local Governments" (A-128).
Rgpg�Entity - The Single Audit Act of 1984 and A-128 set forth the audit and
reporting requirements for federal financial assistance. The Board has included
schedules of both federal and state financial assistance tn. the Single Audit
section. Financial.:,a.ssistance received' directly from, the State of Florida is
included to satisfy the audit requirements of the State of Florida grantor
agencies.
Bas.is of Arc nlfn+iur,,"o- Basis . of accounting refers to- when revenues and
expenditures or expenses are recognized in the accounts and reported in the
financial statements. Basis of accounting relates to the timing of the
measurements made, regardless of the measurement focus applied.
The modified accrual basis of accounting is followed in the Schedules of Federal
and State Financial Assistance. Under the modified accrual basis of accounting,
revenues are recognized in the accounting period in which they become both
measurable and available to finance expenditures of the current period.
Available means collectible within the current period or soon enough thereafter
to be used to pay liabilities of the current period. Expenditures are recorded
when the related liability is incurred. In applying the susceptible-to-accrual
concept to intergovernmental revenues, the legal and contractual requirements of
the numerous individual programs are used as guidance. There are, however,
essentially two types of these revenues. In one, monies must be expended on the
specific purpose or project before any amounts will be paid to the Board;
therefore, revenues are recognized based upon the expenditures recorded. In the
other, monies are virtually unrestricted as to purpose of expenditure and
substantially irrevocable; i .e. , revocable only for failure to comply with
prescribed compliance requirements, such as with equal employment opportunity.
These resources are reflected as revenues at the time of receipt or earlier if
they meet the availability criteria.
NOTE 2 - CONTINGENCIES
Grant monies received and disbursed by the Board are for specific purposes and
are subject to review by the grantor agencies. Such audits may result in
requests for reimbursement due to disallowed expenditures. Based upon prior
experience, the Board does not believe that such disallowances, if any, would
have a material effect on the financial position of the Board. As of February
25, 1991 there were no material questioned or disallowed costs as a result of
grant audits in process or completed.
G-14
MONROE COUNTY FLORIDA
BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF HRS MATCHING REQUIREMENTS
FOR THE YEAR ENDED SEPTEMBER 30 1990
90SB-06-1I
Contract Number KG 51 KG950 54-01-073 G81 G04
Total Reimbursable
Expenses L_1.2..247 S 395,178 3, 41 S 9,965 L 1j1,533
Amount Received or Re-
ceivable Requiring
Match 155,715 318,908 3,241 9,965 100,866
Match Required 12.98 15.93 20.00 10.00 10.00
Amount of Match Required 23,226 60,428 649 1,107 11,20
Less In Kind Match
Provided - - (649} - -
Total. Funding
Required 1., 178,941 379, 36 3, I 11.072 112,073
Excess Match (Liabil-
ity) for Year Ended
September 30, 1990 13,306 15,842 - (1,107) (540)
Excess Match (Liabil-
ity), September 30,
1989 ** 58,574 - 2,777 540
Excess Match (Liabil-
ity), September 30,
1990 S 71.880 15 v42 - 1,670 -
* Grant funds were received in advance. The related expenditures have not
been incurred to date.
** Grant terms do not coincide with the Board's fiscal year. Accordingly,
those grants beginning in the prior fiscal year have an excess
match/liability presented as of September 30, 1989.
G-15
KG099 LC855 LCNDJ LPN33 _LP198 LP199 LP200 M0130
33 503 5 - - _5?®241 - 10 532 - -
29,937 - - - 45,600 5,000 35,739 61,000
10,00 - - 50.00 50.00 50.00 50,00 50.00
3,326 - - - 45,600 5,000 35,739 61,00
-_ - - - 33 682) - - _ -
33.263 - 33 682) _ 91,200 10,000 71,478 122,000
240 - - 90,923 (91,200) 532 (71,478) (122,000)
571) 735)
240 71) 735) 896) 91_..20) _ 532 71 47 ) 1 122I=OQ)
G-16
MOROL-C-OUNUTYL-FLOR_ IDA
ROA30 OF COUNTY_C09RI§SIONERS
FOR THE YEAR ENDED SEPTEMBER 30'.,_ 1990
Contract Number --MO131 --KG852 --LGO52 _IKG951E SHARED
--HEALTH
Total Reimbursable
Expenses J437-,-161 LI54.,716 J40,462
Amount Received or Re-
ceivable Requiring
Match 5,540 - 363,980 89,683 26,300
Match % Required 50.00 10.20 10.00 10.00 35.00
Amount of Match Required 5,540 - 40,442 9,965 14,162
Less In Kind Match
Provided - — _-LI8L-865)
Total Funding
Required _11._080 385 557
--19,64-8 �40462
Excess Match (Liabil-
ity) For Year Ended
September 30, 1990 (11,080) 51,604 55,068 -
Excess Match (Liabil-
itY), September 30,
1989 ** 41_,,,608)
Excess Match (Liabil-
ity), September 30,
1990 080)
94=996 L=55J68
Grant funds were received in advance. The related expenditures have not
been incurred to date.
Grant terms do not coincide with the Board's fiscal year. Accordingly,
those grants beginning in the prior fiscal year have an excess
match/liability presented as of September 30, 1989.
G-17
KEMP & GREEN, P.A.
Certified Public Accountants
1438 KENNEDY DRIVE
P. 0. BOX 1529
Wft 0. KEMP, C.P.A, KEY WEST, FLORIDA 33041-1529 MEMBER OF AMERICAN INSTITUT
(305)294-2581 AND FLORIDA INSTITUTE OF
MARVA E. GREEN, C.P.A. FAX # (305) 294-4778 CERTIFIED PUBLIC ACCOUNTANTS
Mr. Danny L. Kolhage
Clerk Ex Officio
Board of County Commissioners
Monroe County, Florida
We have applied procedures to test the Board of County Commissioners of Monroe
County, Florida's (the "Board") compliance with the following requirements
applicable to each of its major federal financial assistance programs, which are
identified in the schedule of federal financial assistance, for the year ended
September 30, 1990:
Political Activity
Davis-Bacon Act
Civil Rights
Cash Management
Federal financial reports
Our procedures were limited to the applicable procedures described in Office of
Management and Budget's Compliance Supleent for Sinale Audits of State and
Local Governments (revised substantially less in
scope than an audit, the objective of Which is the eXpression of an opinion on
the Board's compliance with paragraph.
Accordingly, we do not express such an opinion.
With respect to the items tested, the results of those procedures disclosed no
material instances of noncompliance with the requirements listed in the first
paragraph of this report. With respect to items not tested, nothing came to our
attention that caused us to believe that the Board had not complied, in all
material respects, with those requirements.
This report is intended solely for the information of the Board of County
Commissioners, management and others within the County, and officials -of
applicable federal and state agencies. This restriction is not intended to limit
the distribution of this report, which is a matter of public record.
PA-
Kemp & Green, P.A.
Certified Public Accountants
February 25, 1991
G-18
.E GREEN,
Certified Public Accountants
143E KENNEDY DRIVE
P. 0. BOX 1529
WM, O. KEMP, C.P.A.
KEG' WEST, FLORIDA 33041-1529 MEMBER OF AMERICAN INSTITUI
( CAS) 24-25E1
MARVA E. GREEN, C.P.A. AND FLORIIMA INSTITUTE OF
FAX # (30.5) 294-477E CERTIFIED PUBLIC: ACCOUNTANT
Mr. Danny L. Kolhage
Clerk Ex Officio
Board of County Commissioners
Monroe County, Florida
We have audited the Board of County Commissioners of Monroe County, Florida's
(the "Board") compliance with the requirements governing types of services
allowed or unallowed, eligibility, matching, level of effort or earmarking,
reporting, claims for advances and reimbursements, and amounts claimed or used
for Latching that are applicable to each of its major federal financial
assistance programs, which are identified in the Schedule of Federal Financial
Assistance, for the year® ended September 30, 1990. The management of the Board
is responsible for the Boards compliance with those requirements„ Our
responsibility is to express an opinion on compliance with those requirements
based on our audit.
We conducted our audit in accordance with generally accepted auditing standards,
Governmen itinn Standards, issued y the Comptroller General of the United
States, and OMB Circular A-12B, "Audits of State and Local Governments." Those
standards and OMB Circular A-128 require that we plan and perform the audit to
obtain reasonable assurance about whether Material noncompliance with the
requirements referred to above occurred. An audit includes examining, on a test
basis, evidence about the Board's compliance with those requirements, We believe
that our audit provides a reasonable basis for our opinion.
The results of our audit procedures disclosed immaterial instances of
noncompliance with the requirements referred to above, which are described in the
accompanying schedule of findings and questioned costs. We considered these
instances of noncompliance in forming our opinion on compliance, which is
expressed in the following paragraph.
In our opinion, the Board complied, in all material respects, with the
requirements governing types of services allowed or unallowed; eligibility;
matching, level of effort, or earmarking; reporting; claims for advances and
reimbursements; and amounts claimed or used for Latching that are applicable to
each of its major federal financial assistance programs for the year ended
September 30, 1990.
-1
This report is -intended solely for the information of the Board of County
Commissioners, management and others within the County, and officials of
applicable federal and state agencies. This restriction is not intended to limit
the distribution of this report, which is a matter of public record.
PA_
Kemp & Green, P.A.
Certified Public Accountants
February 25, 1991
G-20
KEMP ZI GREEN, P.A.
Certified Public Accountants
1438 KENNEDY DRIVE
P. 0. BOX 1529
W/ . KEMP, C.P.A. KEY WEST, FLORIDA 33041-1529 MEMBER OF AMERICAN INSTITUTi
MARVA E. GREEN, C.P.A. (305)294-2581 AND DA FLORI INSTITUTE OF
FAX # (305) 294-4778 CERTIFIED PUBLIC ACCOUNTANTS
Mr. Danny L. Kolhage
Clerk Ex Officio
Board of County Commissioners
Monroe County, Florida
In connection with the audit of the general purpose financial statements of the
Board of County Commissioners of Monroe County, Florida, (the "Board") and with
our study and evaluation of the Board's internal control systems used to
administer federal financial assistance programs, as required by Office of
Management and Budget Circular A-128, "Audits of State and Local Governments,"
we selected certain transactions applicable to certain nonmajor federal financial
assistance programs for the year ended September 30, 1990.
As required by OMB Circular A-128, we have performed auditing procedures to test
compliance with the requirements governing types of services allowed or
unallowed; eligibility; matching; level of effort or earmarking; reporting;
claims for advances and reimbursements, and amounts claimed or used for matching
that are applicable to those transactions. Our procedures were substantially
less in scope than an audit, the objective of which is the expression of an
opinion on the Board's compliance with these requirements. Accordingly, we do
not express such an opinion.
With respect to the items tested, the results of those procedures disclosed no
material instances of noncompliance with the requirements listed in the preceding
paragraph. With respect to items not tested, nothing came to our attention that
caused us to believe that the Board had not complied, in all material respects,
with those requirements. However, the results of our procedures disclosed
immaterial instances of noncompliance with those requirements, which are
described in the accompanying schedule of findings and questioned costs.
This report is intended for the information of the Board of County Commissioners,
management and others within the County, and officials of applicable federal and
state agencies. This restriction is not intended to limit the distribution of
this report, which is a matter of public record.
Kemp & Green, P.A.
Certified Public Accountants
February 25, 1991
G-21
KEMP & GREEN, PA
Certified Public Accountants
143E KEN NEDY DRIVE
P. O BOX 1529
M. 0. KEMP, C.PoAn
KEY WEST, FLORNlMA 33041-15 9 MEMBER OF AMERICAN N STITUT MARVA E. GREEN, C.C.P.A., (3o°"s) 294-2 aN31 AND FLORIDA INSTITUTE UTE OF
FAX # (30 a) 214.477E CERTIFIED PUBLIC ACCOUNTANTS
Mr. Danny L. Kolhage
Cleric Ex Officio
Board of County Commissioners
Monroe County, Florida
e have audited the general purpose financial statements of the Board of County
Commissioners of Monroe County, Florida (the "Board") as of and for the year
ended September 30, 1990, and have issued our report thereon dated February 25,
1991. As part of our audit, we made a study and evaluation of the internal
control systems, including applicable internal administrative controls, used in
administering federal financial assistance programs to the extent we considered
necessary to evaluate the systems as required b
q y generally accepted auditing
standards, Government Auditing Standards issued by the Comptroller General of
the United States, the Single Audit Act of 1984, and the provisions of Office of
Management and Budget Circular A- 20, "Audits of State and local Governments."For the purpose of this report, we have classified the significant internal
accounting and administrative controls used in administering Federal financial
assistance programs in the following categories"
Cvcles of the ntit "s Acuity
Treasury/Financing
Revenues/Receipts
Purchases/Disbursements
External Financial Reporting
Controls Used in Administering Individual Federal
Financial Assistance Programs
General Requirements
Political Activity
a Davis-Bacon Act
Civil Rights
Cash Management
Relocation Assistance and Real Property Acquisition
Federal Financial Reports
G-22
Specific Requirements
Types of Services
Eligibility
Matching level of Effort
Reporting
Cost Allocation
Special Requirements, if any
Monitoring Subrecipients
The management of the Board is responsible for establishing and maintaining the
internal control systems used in administering federal financial assistance
programs. In fulfilling that responsibility, estimates and judgements by
management are required to assess the expected benefits and related costs of
control procedures. The objectives of internal control procedures used in
administering federal financial assistance programs are to provide management
with reasonable, but not absolute, assurance that, with respect to federal
financial assistance programs, resource use is consistent with laws, regulations,
and policies; resources are safeguarded against waste, loss, and misuse; and
reliable data are obtained, maintained and fairly disclosed in reports.
Because of inherent limitations in any system of internal accounting and
administrative controls used in administering federal financial assistance
programs, errors or irregularities may nevertheless occur and not be detected.
Also, projection of any evaluation of the systems to future periods is subject
to the risk that procedures may become inadequate because of changes in
conditions or that the degree of compliance with the procedures may deteriorate.
Our study included all of the applicable control categories listed previously.
During the year ended September 3 , 1990, the Board upended 55 percent of its
total federal financial assistance under major federal financial assistance
programs and the following nonmajor federal financial assistance programs; dTRA
and Nutrition. With respect to internal control systems used in administering
these major and nonmajor federal financial assistance programs, our study and
evaluation included considering the types of errors and irregularities that could
occur, determining the internal control procedures that should prevent or detect
such errors and irregularities, determining whether the necessary procedures are
prescribed and are being followed satisfactorily, and evaluating any weaknesses.
With respect to the internal control systems
y tams used solely in administering the
other nonmajor federal financial assistance programs of the Board, our study and
evaluation was limited to a preliminary review of the systems to obtain an
understanding of the control environment and the flow of transactions through the
accounting system. Our study and evaluation of the internal control systems used
solely in administering these nonmajor federal financial assistance programs of
the County did not extend beyond this preliminary review phase.
Our study and evaluation was more limited than would be necessary to express an
opinion on the internal control systems used in administering the federal
G-23
MNRE COUNTY Fi.ORIDA
BOARD O COUNTY CMIS, NR
SCHEDULE OE FINDINGS AND UETIONED COSTS
FOR THE YEAR ENDED EPTENBER 30 10
Prora Findin Non Com fiance Questioned
Air ran Im ro e ent Procram - Federal Costs
I. Grant No.
-1 -0037-05 Amounts claimed for Administrative
and Preliminary Expenses on the final 2,748
report did not agree to the Board's
financial records for this grant. It
.appears that mounts charged to other
cost centers were clamed as pertaining
. Grant No. to this grant.
3-12m-0044-07 FAA forms 5370-1 were not submitted as
required. Per airport staff, they were
instructed by FAA not to send these
reports. There is no documentation of
3. Grant Nos. such FAA instructions,
3-12-0037-05 None of the three major contracts selected
-12-004 -07 contained provisions requiring compliance
with the Clean Air Act, the Clean Water
Act or Environmental Protection Agency
regulations, as required for contracts
over $10,000.
Nutrition - Federal
T. Grant Nos.
G851 The major contract with the provider
G50 of meals does not contain provisions
requiring compliance with the Clean Air
Act, the Clean Water Act or Environmental
Protection Agency regulations, as required
for contracts over $10,00.
Solid Waste Grant -- State
1. Grant No.
RE 90-42 Costs of $15 for equipment maintenance and
$1,66 for services rendered in connection $ ,683
with the hauling of bales to a recycler
appear to be improperly charged to this
grant. The provisions of the grant clearly
state that funds shall not be used to
duplicate existing recycling programs. It
appears that the hauling costs would more
appropriately be charged to the Board's
existing recycling program. The equipment
maintenance was charged ' o the grant as a
capital cost, which does not appear reasonable
in terms of the mount and its description..
-25