Fiscal Year 1996 .� QMMISIa�E ,5.
E. AL TATFMCNTS
K MP_, �GREEN, KA
CERTIFIED PUBLIC ACCOUNTANTS
TNTRODUCTDRY SECTIN
Table of Contents. . . . . .. . . . . . ... . . . . . ® . , . . . . . . . . . . ,. . . . . . . . . A14
� NC1AL__SECT 0
Independent Auditors® Report . . . . . . . . . . . . . . *. . :. . . . , ® . . . . . . . B1m2
EN L' URPDSE FINANCIAL STATEMENTS,
Combined ,BalanceSheet - All Fund Types and Account Groups . � . . . . . .
Combined Statement of Revenues, Expenditures and Changes in Fund
Balances All overnmen Fund Types and Expendable Trust Funds
Combined Statement of Revenues® Expenditures and Changes inFund
Balances Budget and Actual - All Governmental Fund Types and
Expendable Trust Funds. . . . . . . . . . ... . . . . . . . . ... ... ® m, . . . . . . . . . C7-10
Combined Stat nt of Revenues, Expenses and Changes in Fund
Equity Proprietary Fund Types
Combined Statement of Cash Flogs Proprietary Fund. Types . .. . . .
Notes to Combined Financial Statements . . . . .... . . . . . .°. . .
AND SCHEDULE
GOVERN14ENTAL FUND TYPES:
Genera Fund
Statement of Revenues, Expenditures and Changes in Fund Balance
..
Budgetand Actual . . . . . .,... . . . . . . . . . . . . ® ... . . . . . . , w . . . .' . ® .... . . w .
Combining Balance Shot . . . . . . . . . 6 . . . . . .. . . . . .. . . . . . . ...... . . . ... . . 4
Combining Statement of Revenues, Expenditures and Changes in Fund
Balance . . . ® ® . . . . . . . . . . . . . . . . . . . ® . . . ® . . . . ® . . . . . . .
Statements of Revenues® Expenditures and Changes in Fund Balance m
Budget and Actual;
Affordable dousing Programs,. . .. . .. . . . . . . . . . . . . . . . . . . . . . . .. E15
' Cntinued�
-Fine and Forfeiture m m ar . w,. . . . . . ., .-. ar, ar . ar ,w . .. . . . . . . . .
Road and Bridge .. . . . . . . ® . µ ® . , . ® ar �� ry,. � . . ar . ® . . . dear . m,, >ar . . . . . . E17
.
Law'
T rary ® mar . . . . . . . . � . . ® . ® . ® ® . are . ® . . . ..m . ar . . ® .. . : m E1
. . . ar ° m m�
Touarist Development, Two Cent, All Districts, , _, . . . .. . . . ® ® . . ® ®,m E1
Tourist st Development. Cent, Administrative I and Promotiona'l . .-. .h
Touris. : Develo ent, Three Cent, District One ® ® ® ® . ® ® ® ® .. . µ . ,..�.. � 1
Tourist Development, Three Cent, District . . . . . . m „ . . e. . ,.. . . . . ..
Tourist Development, Three Cent District Three ar . . . . . . . . . . .. .. ar . ®
Tourist Development. :.Three Cent, District Four ar . .. �� wn-, ® �:� . m . ar.m..a.
Tourist Development, Three t® Distrilct Five . ® m ® ® arar . ® ar
Governmental Fond Type Grants ® ® .... . . . . ® ® . . . . u. . . ® . ® . ® ar .. 2 - 7
Fire and Ambulance, District 1, Lower .and.. Middle Keys. . .ar .r.:. . . . m .
Fire and Ambulance, District #5. Tavernier , . . . . . . . . . . . ® . . . arm . E29
Fire andAmbulance, District Key Largo. ��,. . ar ar ��. . ..,�ar . . E30
Translator Systems Service District . . war . ar . ar.. . m . ar. . . . . m,.. arar . . . . . . E31
Unincorporated Area Service District - Planning, Buii l di ng, and
Zoning . . .mm ® . . ,. . . m ® ® ® . mo. ®,mo, .. 1.��, ar . armarar 2-
Unincorporated Area Service .District - Parks and Recreation ... . . ® ar E34
Impact Fees Roadways . . . .... . . ® ar . .
Impact Fees. Parks and Recreation ar a,j,ar . . ar . ar ar . , . ar . . ar ar m . ar . . . E36
Impact Fees - Libraries m .,. ® ... . . 11 ®, �. . . ® .. m.® . . . . , ar . ar ar . . E37
Impact Fees - Solid Waste ar... . . . . ..� � :�, ar ..� ar:, ® . .m . . ® ar ® . . . . . . .... E38
Impact, Fees - Police Facilities �. . . . . ® ® ® .. „ wm ., . . . m E39
Fact Fees - Fire and EMS Special Revenue Fund ar . . . .. ® ® .. . . . . . E40
911 Enhancement.Fees ® ar war . ®, ® ® . .ar �.mar . ar,- � ® . ® . . . ®.� . �. E41
Duch Key Security District ..- qar . .�- . ® mPo . ms -ar . ® .® ® . m . . . ® .gym ® . E42
Housing Assistance . ar ar m .ar . . . ar , �um . , � E43
Upper Keys Health Care Special Taxing District .`... ar .ar ® , . . . . . . E44
Cuud joe Gardens Municipal Servi c Culvert District,, .. �°.� ® . ..� . . .,m ..
Jolly Roger Estates Municipal Service Culvert E46
Winston Waterway BunicipaT Service Taxing District .. .... . . .. . . . . . . . E47
t Service
Combining Balance Sheet ar . ar . . . . . . . . . . mm . . m� ar. . . ar ,® ar. . . . . . . . ® F
Combining Statement of Revenues, Expenditures and Changes in Fund
Balances . . . . . . .... . . . . F
Combining Statement of R venues,. Expenditures and Changes An Fund
Balances - Budget and Actual ar . ® . .. . ® ® . . F3.5
Combining Balance Sheet . ar �� � . ® � . . ® m . .� . ® ar �® . . .m�m� . . .. . . . . . . .. G1
Combining Statement of Revenues, Expenditures and Changes in Fund
Balances - mr<.ww ® ® ® ® mar , ® . . . m.m �.. ® ® ar ® m ;arar . � . ar . ar . a ar . . . . ar m . ® -. . m .,
CO NI (ContinuPH)
Combining Statement of Revenues, Expenditures and Changes in Fund
Balances - Budget Actual . . . .. . . . . . . . .. . ... . . . . . .. ,.. . ..® . . . a . . .
PROPRIETARY FUND TYPES®
Entr1 Finds
Combining Balance Sheet . . .. . .'. . . . . . ,.. .. . . . . . . . . .,r® . ® I . . ... . . . . . . u,. . .
Combining Statement of Revenues, Expenses' and Changes in
FundEquity .. . ... . . . . .. . .. . k. . . . . . . . . . . . . . . . . . ... . . . . . . . . ,. . . .
Combining Statement of Cash Flogs ... ... . . . . . . . . ... . . . . . . . . . . . ... . . . . H7-10
Schedule Exp ditures �- Budget and Actual :
Municipal Service District-Waste ® . q� . . . . . . . . .. . . . . . . . . . .
Card Sound Bridge . ... .Nw. :,. . . . . . . . . . . . . . . . . . .... . . . . . . . . . . . . . .. . .
MarathonAirport . . . m. . . . . . . . ..® . . .. . . . . . . . . . . . . . . . .,..m�m �,��t,® .. H1
Key test Airport . . . . . . . . . . . . . . . . m . . ®,.. . ® . . . . . . . . H14
°der �1 S�r�ri�� Fonds ,
Combining Balance Sheet . . . . . . . . . . . . . .. .. . . ... . . . . . . . . . . . . . ® . . . . . . H15w16
Combining Statement of Revenues, Expenses and Changes in Fund Equity 7-
Combining Statement of Cash Flows . . . . . . . . . . .. . . ..,. ® . . „m . . . . . ... . . 11 H11g-
Schedule of Expenditures Budget and Actual
Workers' Compensation Fund . . . . . . . . . . . . . . v . .,W .�; . . . . . . . . .. . . . .
Group Insurance Fund . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . H2
Risk Management Fund . . .. . . . . ... . . . . . . . . ..... . . . . . . . . . . . . . . .... .. . . . . H25
Fleet Management Fund .. . . . . . ... . . . . . . . . . . ... .. .. . . . . . . a . . . . . . . . .
FIDUCIARY FUND AND ACCOUNTGROUPS:
Trust a d Aaen. y° undo
Combining lance Sheet.. .. . . . . . . . .. . . . . . . . . . ... ® . . . . . . . w . . . . .
Combining Statement of Revenues, Expenditures and Changes i
Fund Balances - Expendable Trust Funds. . . .. . . . . . . . . . . . . .,, . . . . . 12
Combining Statement of Changes in Assets and Liabilities -
Agency Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . ® . . . . . . . . . . . ..
13
Statements of Revenues, Expenditures and ,Changes in Fund
Budget and Actual ®
Law Enforcement Trust. .. . . s 14
Drug Abuse Trust. . . . . . . . .. . . . . . . . . .. . . . .,.. . . . . . ... . . . . . . ... . ® I
Court Facility Fees . ® . .. . . . . . . .. . . . . . . . . . . . . . . . r . .. . . ® . m .®
S �.�nnti nmaedl. ,
Edge
Schedule of General Fixed Assets by Source. . m . . m . � m m . . � m 3
Schedule of General Fixed Assets by Function and Activity. ... . . . . . . ... 2-3
Schedule of Changesm io General fixed Assets by Function and Activity
ong;-Ter_ Debt_Ac punt Grotto .
Schedule of Changes in General Long-Term ebta � � mm ® , w, m.m . m m -,, :
' R R POR°fS
Independent Auditors' Report on the Internal Control Structure Based
on an Audit, the General Purpose financial Statements. . . . . . .. . . i -
Independent Auditors' Management Letter a m . . . . . a- . 3-4
Independent Auditors' Report on Compliance Based on an Auditf the
General Purpose FinancialStatements m . .. . . . a . ® . m . . . m
Independent Auditors' Report on Supplemental Schedules of Federal
and Mate Financial Assistance, Schedule of HRS Matching
Requirements and Clerks Modernization Trust Fund Receipts and
Disbursents-.m; . . ... . .', m . ..4W,„� . 0 - - . ,V ..V . - V ". . . . . . . m . . m m . L
Schedule , f Federal Financial Assistance L -
Schedule of State Financial Assistance mom . . . . . . . . W4a44;- m . . . . . . . L8.15
Notes to Schedules of Federal and State Financial Assistance . . . . . L16-17
Schedule of H S Matching Requirements . . . . . . . . . . . . .... . . . . . . . ... . . . L18-20
Schedule of Clerks Modernization Trust Fund Receipts and
Disbursements . . . . mom .
Independent Auditors® Report on Compliance with the General
Requirements Applicable to Federal Financial Assistance _,. , m . ® . . . L22-23
:Independent Auditors" port on Compliance with Specii
equirements Applicable Major Federal inancial
Assistance Programs. -.a .�,,. mmm . -,. . . mm . . .. m . a . "I. . a, -. . .<����® ��,m . . mm.. m. L
24-25
Independent Auditors" Report on Compliance with Speciid,,
Requirements Applicable to Non Major Federal Financial
Assistance Program Transaotionsm; m �a,.-m ® . ; .. . . .may „.. gy . : . . mm L2 - 7.
Independent Auditors' Report on Compliance Rased on the Audit of the
State Grants and AidAppropriations. ... . . . . . Ta '%,� . . . . . ...r��� . . . . . . . -
L28-29
Independent Au it s& Report on the Internal Control Structure Used
in Administering FederalTinancial Assistance Programs . . . . .... L30-33 Findings Questioned Costs m .,, m a m.� m m . . m . . . m.. . . . u m
KEMP Ed GREEN, P.A.
Cer1 38 KENNEDY DRIVE
P. O. BOX 1529,
KeY WEST,,F;.ORID 3 041-1529 MEMBER OF AMERICAN INSTITUTE
WM. O. KEMP, C.P.A. (365Y 294.2581 AND, FLORIDA INSTITUTE OF
LARVA E. EEN,,O. . FAX .(305) 294.A778 CERTIFIED PUBLIC AOCOUNTANYS
pMDEMT A IRSe REa T
Clerk Ex Cfficic
Board County Commissioners
Monroe Counter, Florida
We have audited the accompanying financial statements Board.of County
Commissioners of Monroe County, Florida (the "Board") September 30,,
1996 and for the year then ended, listed in the foregoing table of contents.
These financial statements are the responsibil,ity of the Board" management.
Our responsibility it to express an opinion these ,financial statements
based on our audit.
We conducted. our auditaccordance with generally accepted auditing
standards, issued by the Co ptrol r General of
the United States, and the provisions of 'Officef Management and Budget
Circular ®1. , °Audits of State and Local Governments." Those standards and
OMB Circular - require that we plan and perform the audit to obtain
reasonable assurance about whether , the financial statements are free o-of
Material misstatement. An audit includes examining, on a test basis, evidence
supporting amounts and disclosures in the financial statements, An audit
also includes assessing accounting principles used and significant
estimates made management., well as, evaluating the overall -financi l
statement presentation. We believe that our audit provides a reasonable basis
for our opinion'.
As discussed in Mote 11;" the f`ii nanci al statements present only the Board and
are not intended to present fairly the financial position of Monroe Count,
Florida and the results of its operations and cash flows ,of its proprietary
fund types in conformity with generally accepted 'accounting principles
In our opinion, the financial statements referred to above, present fairly, In
ll.-ma eri l respects, the financial position ofthe Board as of September,
1996, and the results of its operations cash flows of ,its proprietary
fund types for .the then ended in conformity withgenerally accepted
accounting, principles.
B-1
Our audit was made for the purpose of forming an opinion on the financial
statements taken as a whole, , The combining and individual fund and account
group financial statements and schedules listed:, in the foregoing table of
contents., is are also the responsibility of the 'management of the Board,
are presented for purposes of additio6al , analysis and are not a required part
of the financials statements of the Board. Such additional information has
been subjected to the auditing procedures applied in the , audit of the
financial statements and, in' our opinion, is fairly stated in all material
respects when considered in relation to the financial statements taken as a
whol e.
In accordance with. oYernment Auditing—StdndAta. we have also issued a report
dated February 7, 1997 on our consideration of the Board's internal con�trol
structure and a report dated February T, 1997 on its compliance with laws and
regulations.
Kemp & Green, P.A.
Certified Public Accountants
Fe ruary 7, 1997
B�2
THIS PAGE INT.ENTIONALLY,LEFt BLAW
M NROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINED BALANCE SHEET
ALL FUND TYPES AND ACCOUNT CROUPS
SEPTEMBER 30, 11 6
GOVERNMENTAL FUNDTYPES
Special Debt Capital
General Revenue Smite Pr�je
ASSETS AND OTHER DEBITS _.�.. _..._..._ .... .�... .._ . ... ...,,.�_�.,... �.�°...� . ......... �. e,. __ .
Assets:
Cash and Cash Equivalents 9,393,093 42,467,563 $ 6,005,403
Cash with Fiscal Agent a�
Investments at Costo
Amortized Cost 2,459,957 15„280,221 4,624,4,17
Accounts Receivable:
Delinquent Waste Collection Fees — — - �®
Allowance for Uncollectible
Waste Collection Fees �®
Other 373,311 1,765,193 -
Allowanoe for Gather Un Il ible (197,081) (1,336,,526)
Mortgage Note Receivable 1,538,842 �
Allowance for Mortgage Receivable — (387,274) �-
Inventory 18,364
Due from tither Funds 42,315 246„356 33,267
Due from Other Governmental Units 3,931,066 3,347,127 1,007,221
Interest Receivable 2 ,537 204,096 1 ,556
Restricted sets:
Cash and bash Equivalents — — 6,263,990
Investments at Cost or
Amortized Cost 2,913,667
Property, (Net, Where Applicable
of Adumulated Depreciation)
Deferred Charges (Net)
Other Debits:
Amount Available for Debt Service �
Amount to be Provided for Retirement
of General Long-Term Debt
5 596. 5.._. ...._9 1 7 65 ",: 1.1 M686 866
Total Assets and Other Debits k 5 _.._'Q1wQ�47 562 63 1 ......,
m1
FIDUCIARY
_P_..._„OPRIARY FUND FUND _ � � S � _.� ,.� ... T`
... ..... .,.Ct �1 erg I
Internal Trust Fixed Ldnq-Torrn ,, Memorandum
nterprls torvical &A end Debt ,
$ i0,429,43�4. 3,684,609 $ 468,139 $ $ $ 72,44 ,241.
7,671 , 7,671
5,890,512 1,138,532 1, 14,,0"12 30,7 „451
861,439 — -861,439
(794,640) (794,, 6)
510,494 45505 . ,104,683
(55,053) . (1,588,660)
1,538,842
(387,274)
�- 16,364
235,070 231, 1 . 788,809
457,963 226,411 68,564 9, 36,32
63,544 12,282 323,017
5,632,390 11,896,380
�- 2., 13,667
21,151,668 2,062,937 119,339,166 142,543,771
251,834 251,834
8,284,086 3,284,086
3 ,4 up636 Y'S,4 M
..... ... ....:.m."... ........ w;,..ar.c -r^,..a�.r~a.. . RM:..m,.r,»....... . ., w. .,..,�...;M
V
36
6452 $ 7, 2'257 $ � _. $_ :.11339164 $ 376 _ 2 $ w 31 4$6 9
The notes to the financial,statements are an integral part of these statements,
-2 (Continued)
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COIF MISSIONERS
COMBINED BALANCE SHEET
ALL FUND TYPES AND ACCOUNT GROUPS -CONTINIED
SEPTEM ER 30, 1996
GOVERNMENTAL FUND TYPES
Special Debt Capital
ea�earal Revenue Service P°ro is
LIABILITIES„ FUND EC�I�I AN .,... .w _ .... ......... ..,aP. .� .... .... ... ... . _.� ...,....w�.. _.�...... ...
OTHER CREDITS
Liabilities:
Accounts Payable $ 662,296 $ 11,621,376 $ $ 1.211,40
Tax Anticipation Note — 130,000 --
Accrued Wages and Benefits Payable 490,524 385,012 8,332
Accrued Compensated Absences Payable 9,455 89,160 4,315
Due to Others —
Claims and Judgements Payable' — �-
Due to Other Funds 206„219 v 252,910 262„747
Due to Other r Governmental Units 210,113 316,447 �
Matured Bonds Payable -
Matured Premium Payable
Deposits in Escrow 6,563 8,425 600
(erred Revenues 191,670 9,141,276 �-
Capital Leases Payable -�
Payable from Restricted Assets:
Accounts Payable 1,656m�
Accrued Interest Payable 691, 15 -
Revenue Bonds Payable Current --
Landfill Closure Costs
Other Current Liabilities 2„905 295 --
Lon -Tenn Debt
Total Luabuluttes .., ... 1,m979„75. 1 1„ „901, �693,571., ..1,507,69T
Fund Equity and Other Credits:
Investment in General Fixed Assets w�
Contributed Capital ®�
Retained Earnings:
Reserved for Revenue Bond Retirement . -®
Unreserved
Fend Balances:
Reserved for Encumbrances 1105,411 50,417 162,636
Reserved for"gust Fund Purposes
Reserved for Debt Service 6,2 ,066
Unreserved, Designated for Beaches 346,931 Unreserved, --
, 7 11�349 10,66 ` ,
llndesignated 1 ��9�'„
Total Fund Equity and Other Credits _.. 17,91 51,1� 067. . .��� 05405 ._ 10,,178909,
Totaa Liiabafarsarus,Fund Equity and Other Credits $..... 16„C�4 �56 $,=m 6311
C-3
FIDUCIARY
PROPRIETARY FUND TYPES_.m.. _ FUND TYPES ACCOUNT GROUPS
General
�. TOTAL
General ..... ..
interns "Truest Fixed Long-Term Long-Term Memorandurn
9ruttrriaa Service 8A Awl _...bet _. Only
$ 1,809,570 $ 231,491 $ $ $ 5,736,136
130,000
115,902 55,932 1,055,702
49,183 3,306 155,91
-- — 1,314,812 -- -- 1,314,812
2 ,301 3,73 ,17 — 3,983,477
36,61 ,3 w. 8,809
2, 77 26,064 59,267 614,868
5,000 5,000
2,671 -- 2,671
70,575 66,163
323,546 9,656,492
146,448 146,448
1,656
278,081 1,169,996
335,000 336,000
,7 - w 442,772
-- 2,533 5,733
10,20,783 6 6 _.._ 2,922,
.........._. . . 9 16
_._ . 14124,62QN 41317 1,37 ,079 _ .._..e �7�°._. ... __. 7 ,740,dM5 ..
,..._. .. ,—..
-- 119,339,166 119,339,166
11,559,033 2,305,736 13,864,769
1.,521, 1, 21,1
17,437N769 1,363,804 18,801,573
318,464
uup477,436 -,� 477„436
8,284,086
6,931
74,760,080
30 51 90.6_ 6 477 36 119 3 1"66
$ 02 7 . . ,. 1 51 515. 113391 w..38 7i3292 ". $.: 31245@069
�"`Y" a ..
The notes to the financial statements are an integral part of these statements.
ONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 19 6
GOVERNMENT, FUND TYPES
e C it lip.. ,
_m _ ..........S... mm c ......_. '
Oer��er��u1.._,.,.. Revenue Service
Revenues;
Taxes 16,204,967 46,309,142 .1, 21, 9
Licenses& Permits 441,753 2,040,015
Intergovernmental 10,340,962 7,055,671 907,250
Charges for Services 4,360,747 5,932,070 191,099
Fines Forfeitures 204,347 1,690,274
Investment Income 666,116 3,246,933 596,059 345,906
Miscellaneous 5,14E 1,410,3
Total Revenues '32,466,fW33' 67,,684,649 1,505,309 12, 7,917"
Expenditures:
Current,
General Government 19,539,825 3,624,600 -�
Public Safety 1,332,792 38,361,931
Physical Environment 228,306 1„10 ,680
Transportation 63,027 4„773,316
Economic Environment 444,904 8,963, 05 �-
Human Services A146,553 1,6 2,549 µ�
Culture and Recreation 1,759,338 2,573,492 ®®
Debt Service 26,769 2.,227 5,666,436 -�
Capital Outlay 4,329,369
Total Expenditures 27,549�,516 61„026,200 6,68,6,4,36 4,329, 69'
Excess of Revenues Over/
_N
jUnder)Expenditures 4,924,512Z ._.. 7ry. 45V_ 6 65 44 4161 2 1
Other Financing Soon s/(Uses)°
Transfers from Other Funds 1fi396,072 1,916,124 4,661,740 356„093
Transfers to Other Funds 1 489 225 ..7,0135421
Total Other Financing Sources/(Uses) 4,661,740 �6,65�,449
Excess of Revenues and Other Sources
Over/(Under)Expenditures&Other Uses 4,630,369 6,574,573 700,613 1,081,099
October 1 6 124 7958 47 _....9, 7'0
Fund Balance, �1 ._.. mm9,237�4�64 � 097,6..,. .__,.,, ._.
Fund Balance, September 30, 1996 $p 14, 6 1 51, 6 69 .. - 6,2t 0 .__- .�1
C�5 LL
,
FIDUQARY
FUND TYPES TOTAL
ti end lrle- 11Aemorandum
Only
ro 74,035,808
2,4 1,768
18,304,083
39,580 10,523,496
296,691 2,191,312
21,530 4,880,544
1,6wp703
114103,1 p'114
23,164,425
335,227 40,029,950
1,334,988
4,836,343
,408,309
mmw„ ,769,102
4,332,830
5,716,432
4, 2'9,369
227` 98,920,748
8,551,029
22,574 15,200,228
464809 ,979, 7
477436 436 $ �84189,
The notes to the financial statements are an integral part of these statements.
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 SEPTEMBER 3 , 1996
GOERALfl,l O'
F;3,vorable
Actual:. (Unfavorable)
_...._...._... ._ ........_
Revenues®
Taxes 16,269,363 16,2 ,967 (64,396)
Licenses&Permits 220,000 441,753 221,753
Intergovernmental 9,319,198 10,340,962 1,021,764
Charges for Services 3,719,444 4,360,747 641,303
Fines& Forfeitures 25,110 204,347 179,237
Investment Income 351,000 668,11617,1,1
Miscellaneous 1 7,494 246,140, „ 7,65
Total Revenues 30„091,609 32,,466,038 2„374,429
Expenditures.
�iarrenta
General Government 20,944,949 19,539„825 1,405,124
Public Safety 1,668,183 1,332,792 335,391
Physical Environment 289,804 228,308 61,496
Transportation 72,890 63,027 9,863
Economic Environment 521,595 444,904 76,691
Human Services 4,731,704 4,146,553 585,151
Culture and Recreation 1,838,410 1,759,338 79,072
Debt Service ' ,328 26,769 7,559
Capital Outlay
Total Expenditures 30,101,863, 27,541,616 2,560,34,7
Excess of Revenues Over/(Under)Expenditures 4,924 22 4,9�776
Other FinancingSources/(Uses):
Reserve for Contingencies (2 ) -w 2
"Transfers from Other Funds 1,525,919 1,395,072 (130,847)
"transfers to Other Funs ,776,066) .(1,489,225) 286,841
gSources/(Uses) ) .._ �.. .. .. ,01 Total Other Financin
Q250,167 153 15
Excess of Revenues and Other Sources Over/(Under)
Expenditures and Other Uses-Budgetary Basis (260,421) 4,8330,369 5,090,790
Total Adjustments ,
Excess of Revenues and Other Sources Over/(Under)
Expenditures and Other Uses-GAAP Basis (260,421) 4„830,369 5,090,790
Fund Balance„ October11, 1996 9,237,448 9, 37 8 -
Fund Balance, September 3 1 9 � 77 02 67 817 9 7'91
27 $ 14 0�
C®7
Favorable Favorable
y
_......" a ° ble t� et Actual N� taweeraksle et Actual (IJ
45,935,322 46,309,142 373,920 «�
1,080,000 2,040,015 0,015 �-
30,261,459 7,055,871 (23,205,56E) 898,250 907,2509,000
,120,342 5,932,070 2,811,728
1,617,500 1,690,274 72,774
1,637,976 3,246,933 1,608,957 300,000 59E,059 298,059
1,140 174 1,41 ,344 27017
mm . .. ...,_._ _ w _.._. .... _ ...............
,.,.. _.......o._ .. ._..._ _ 1..,1�98,2 4_ _ . ; �.309 301,0519
64,7'92,773 7„664,649 17„109,124_ ._., u....,.. .....�..,.�_
11,437,508 3,624.600 7,612„90E
53, 6,141 38,361,931 15,5 ,210
1,785,127'" 1,106,680 678,447 -�
20„974,431 4,773,316 16,201,11510,641,098 8,963,405 1,677,693
4,616,147 1,622,549 2,993,59E
5,914,145 2,573,492 3,340,653 �-
36,27E 36,227 51 6,533,337 5,686,436 846,901
.,y wn u. .. ,.....
61,062,,200... _,..._..48,288,675...., 6 533,337 _.e 5. E6„43E ....1 1
6,622, 31 1 . 5 _ 181 1
(11, 2,E96) -® 1,442„696 (900,000) 900,000
2,2 ,963 1, 1 ,1 (286,839) 4,900,000 „ 1,74 (18,260)
(123g352) 123,3 -® __
ow r i.,,...e.., .i.,...,..mm..n anJo� ..,u..M.,,., :...• «i...w..,,nm .nw....„.......w
3 1,91E,124 1,27 „411 4„ Og0 4, 91,7 91,740
6 71 o-.._. w. .W_...... r....x..
(23,919,369) 8,540,573 32„459,962 (1,335,007) 700,613 2,035,700
a, 3'4,000
(23,E65,389) 8,574,573 32,459,962 (1,335,087) 700,613 2,035,700
42,E ,124 42, 6,124 7,583.473 7,583,4T3
-. .., . µ 51 180 697
e notes to the financial statements are Integral part of these statements.
C (Continued)
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINED STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCES ®BUDGET AND ACTUAL
ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS -CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996
CAPITAL,PROJECTFUNDS,
Favorable
(Unfavorable)
...........
Revenues:
Taxes $ 10,000,000 $ 11,521,699 $ 1,521,699
Licenses &PerTnits; —
Intergovernmental 877,522 (877,522)
Charges for,Services 1911,099 191,099
Fines& Forfeitures
Investment Income 470,000 345,,906 (1�4,M,4)-
Miscellaneous — 9,213 9,214
Total Revenues 2,
Expenditures:
Current:
General Government
Public Safety
PhysicaJ Environmerd
Transportation
Economic Environment
Human Services
Culture and Recreation
Debt Service w .
Capital Outlay 4,32 .369 396,
Total Expenditures -!L4 ,766 4,329,369 5,164,396,
Excess of Revenues Over/(Under)Expenditures 1,853,757 7,738,548
Other Financing Sources/(Uses):
Reserve for Contingencies (320,063) 320,063
Transfers from Other Funds 570,000 356,093 (213,907)
Transfers to Other Funds 1113,W) 416,6M3',
Total Other Financing Sourcest(Uses) (7180258)
Excess of Revenues and Other Sources Over/(Under)
Expenditures and Other Uses-Budgetary Basis (5,326,501), 1,,081,099 6,407,600,
Total Adjustments
Excess of Revenues and Other Sources Overl(Under)
Expenditures and Other Uses-GAAP Basis (5,326,501) 1,081,099 6,407,600
Fund Balance, October 1, 1995
9,09 9,097,870
Fund Balance, September 30, 1996 ME 76 600 969
EX TRUSS F TOT ONLY
Vrtne
Favorable Favorable
_11, arrc r ble m a d fit..._. :,. µ s. W,.l�hfiavRrabte
„ $ 7 ,2 ,685 74,035,808 1,831,123
�- 1F300,000 2,481,768 1,181,768
41,356,429 18,304,083 (23,052,346)
35,000 39,580 4,580 6,874, 86 10,52 ,496 3,648,710
230,764 296,691 65,927 1,873,374 2,1 1,312 317,938
10500 21,530 -11,030 2,769,476 4,880,544 2,111,068
7 1,327,66 1 70 dm�
270,264 81,53 7 _w127,70 p418 114,081,714 31 4,704
5
....:...........Y... ...............,...-......,m.,..
1870600 187,§00 32,570,057 23,1 ,425 9,405,632
362,472 ' 335,227 27,245 55,976,796 40,029,950 15,946,846
2,074,931 1,3 ,988 739,943
�- 21,047,321 4,836,343 16,210,976
11,16 ,693 9,408,309 1,754,384
27,825 ,, 27,325 9,375,176 5,769,102 3,606,074
7,752,555 4,332,BSO 3,419,725
6,603,943 5,749,432 854,511
9,493,765 4,329360 5,164,390
577,397 35, 242, 70 1 ,05 ,237 .9 ,9 ,748 57a;102 9
301 22,674,m _... ._.323,70715'126966 3,477,785
( 1,175) 61,176 (2,724,156) 2,724,156
-� 9,200,882 8,551,.029 (649,853)
61,175 6 17 (2P52,887) 149
(362,308) 22,574 384.882 (31,203,706) 15,175,228 46,378,934
0
(362,308) 22,574 384,882 (31,169,706) 15,209,228 ,378,934
4 862 04,862 68,979,777 68,97 ,777
2,5 477 4 882 37 810,071 84�189 5 48 370 9
The notes to the financial statements are an Integral part of these statements.
m1
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONER
COMBINED,STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY
ALL PROPRIETARY FUND TYPES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996
Internal Total
Enterprise Service Memorandum
Funds Funds, Oni
Operating venues:
Tolls $ 881,383 -- 881,383
Charges for Services 13,318,813 11,840,860 25,159,873
Franchise Fees 3,252,807 3,252,807
Fines and Forfeitures 941 941
Miscellaneous � �g3 �.. 1,61`gX1 2,216,081
1
Total Operating Revenues 1_.7. „651 A 13,659,661 31„5...1._;.6w63;
.
OperatingExpenses:
Personal Services 3,171,146 1,224,637 4,395,783
Operations 12,285,272 3,625,924 1 „ 196
Landfill Closure and Post Closure 292, 96 292,69t3
Depreciation and Amortization 1,3 ,272 310,954 1,675,226
Asserted and Paid Claims ,. 6 9 1 5 2 w, ._._.
Total Operating Expenses 17,11 „36,6 _. 14, 31J96,424,
w
Operating Income (Loss) 737j636 ( �115 314,461
Non-Operating Revenues (Expenses):
Operating Grants 442,682 -- 442,682
Investment Income 1�j76,097 154,569 1,330,666
Interest Expense and Fiscal Charges (67 ,481) - (6,79,49,1)
Loss on Disposition of assets
Total Non-Operating Revenues (Expenses) 923„245 13g„725 11„g53, 3
Income Loss Before Operating Transfers i,_ , ..�1... ;r 29 „456 1,36 ,391
(Loss) p g (�64
Operating Transfers:
Transfers from Other Funds 1,729,503 -- 1,,729,503
Transfers to Other Funds
Total Operating Transfers
t Income(Loss) 1,612,579 (292,450) 1,320,129
Fund Equity�October 1, 1995 28,211,10 3„806,504 32,016,604
Contributed Capital 694,2 7 1 ,496 6sojl'
Fund Equity-September 30, 1996 _ 79t _..: . 3r9, 4,,1T,446
The notes to the financial statements are an integral part of these statements.
i
M NROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINED STATEMENT OF CASH FLOWS
L PROPRIETARY FUND TYRES
FOR THE FISCAL YEAR ENDED SEPTEER 30, 1996
INCREASE IN CASH AND CASH EQUIVALENTS
Internal Total
Enterprise ice Memorandum
F�
nds OnI,
Cash flows from operating activities:
Cash received for services 17,462,561 12,929,613 30,392, 74
Cash payments to suppliers for goods
and services (12,615,253) (12,0 „579) (24„619,832)
Cash payments to employees for services (3,106,122) (1,230,965) '(4,337,087)
_... ._. _..m ..a_ 7,022.
Other operating revenue 396„0211 1,819,OOtl 2„�1w � d .
Net cash provided by operating activities _ ._., 24'19. 07 1,51 �,070 „6 ®2
Cash flows from noncapital financing activities;
Operating grants received 853,920 853,920
Operating transfers from other funds 2,227,026 2,227,026
Operating transfers to other funds _.�1�761, 57 - , w ...... , (1wI'761m, 7)
Net cash provided by noncepital
financing activities
Cash flows from capital and related financing
activities:
Proceeds from capital grams 686,909 686,9
Acquisition and construction of capital assets (755,369) (55,555) (81 O�,924)
Principal paid n capital debt (42,942) (42,942)
Interest paid on capital debt (688„4
t cash used by capital and
related financing activities p660 Q5 „ 5u) 165,415)
Cash flows from investing activities:
Purchase of investment securities (13„92,630) (2,541,688) (16,534,318)
Proceeds from sale n maturities
of investment securities 17,241,795 3,407,169 20,648,964
Investment Income 11229,104 175,741 1„404,69
Net cash provided investing activities � 4,478,269 1,941,2606,5119,6 7
p Y 9 _ _..: ,...... ._.
t increase in cash and cash
equivalents 6,727,505 2,498„783 9,226, 98
Cash and Cash equivalents at beginning of year71
9�' 2„ S5„826 10,52E ,016.
90 1 m 1
Cash and cash equivalents at end of year $ 1.6�069695w w 3,6 4�60
C-12 (Continued)
MONR E COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONER
COMBINED STATEMENT OF CASH FLOWS
ALL PROPRIETARY FUND TYPES ®CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996
RECONCILIATION OF OPERATING INCOME(LOSS)T
NET CASH PROVIDED BY OPERATING ACTIVITIES
Internal Total
Enterprise Service Memorandum
. . n�dsmm .... ... _....� Fund*,
.._:..... ..,,..._ Oruly
Operating income(loss) 3 ,6 17 5) 4 1
Adjustments to reconcile operating loss :
to net cash prodded by operating
activities.
Depreciation and amortization 1,364„272 310,954 1,675,226
Change in assets and liabilities:
Decrease/(Increase)in:
Accounts receivable (31,727) (30,190) (61,917)
Inventory 21,074 21,074
Due from other funds (7, 61) 1,324, 53 1,317,272
otherDue from governmental units 36,065 (205,710) (169,645)
(Decreaseyincrease in:
Accounts payable 87,710 (75„962) 11,748
Accrued wages and benefits payable 18„955 16,721 35,676
Accrued compensated absences 46,070 (23,049) 23,021
Claims and judgements payable (12,213) 723,683 711,470
Due to other funds (22 ,61 ) (149,232) (372.,847)
to other governmental units (637) 23,637 23,000
Deposits in escrow 12,600 12,600
Landfill closure/postcl!osure 111,672 1111,672
Other current liabilities ` ' ��34
Total adjustments 1!„4015T�1 1, �, 45
Net cash provided by operating activities _ .62,1 277
SUPPLEMENTAL SCHEDULE OF NON-CASH FINANCING
CAPITAL AND INVESTING ACTIVITIES
Contributed fixed assets 1 401,4 ., 1 6u466 1,557, 14
Loss-ors disposition f fixed assets 5, 16,003, .�.:,- n �... �.. 3% 3
The notes to the financial statements are an integral part of these statements.
®13
MON 'OE COUNTY. FLO 1M
BOAIRO Off' C, U� CO��1�5
NOTES TO COMIBINE F1NAaNC1& START MINT
SEPT EMBER 30, 196
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accounting policies and the presentation -of the financial report of the
Beard of County. Commissioners of.Monroe County,,, Florida (the Board) , have been
designed to conform to generally accepted accounting principles applicable
to governmental units, 'in accordance with the Governmental Accounting
Standards Board ( B). GASB embodies the official pronounceyents previously
issued by the National Council on Govern ntal. Addounting (NC GA) , Proprietary
funds apply Financial Accounting, Standards Beards (F B) pronouncements and
Accounting Principles Board (APB) opinions issued on or before November 30,
1989, unless those pronouncements conflict with r contradict B
pronouncements® in whichcase, GASB prevails. The following is -a, summary of
the significant accounting policies.
ReDortino ntit . Monroe County is a Non-Charter County established under
the Constitution the laws of the State of Florida. There are sixoffices
elected County-ride, which are as follows:'' Board of, County Commissioners.
composed of five members., Clerk of'Circuit Court, Property Appraiser, Sheriff,
Supervisor of Elections andTax Collector,
The Board of County Coniissioners 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 collected by the Clergy of
Circuit Court and the Tax Collector. Under, direction the Clem of
Circuit Court® Monroe ,County Finance Opartent maintains the accounting
system for the County' o rations, including those of the Superyisor of
Elections and the Clerk. of Circuit; Court, which are included in the General.
Fund but uding those of the Property Appraiser® Sheriff and Tax
,Collector, each ,of whichmaintains- its accounting system.-, The Board i
t a , legally separate or fiscally independent 'unit of the County,
Accordingly, it is considerwed.a part of Monroe County's primary government and
is included such i Monroe County Comprehensive. Annual Financial
Report.
Services provided y the Board and accounted for within these financial
statements include police ,services r unincorporated "areas of the County,
health and social servicesemergency medical services, cultural and
recreation l rogr�ams, solid waste services and other govern ental' services.,
C-14
OARS! OE COON NONE S
SEp M�ER ]'.996
NOTE I, SUMMARY SIGNIFICANT ACCOUNTING POLICI S (Continued)
Basis of p . sent °lion - The accounts of the Board are organized basis
of funds and account groups. each of which' isconsidered a' separate accounting
entity. Fund structures® where applicable, have been, designed to comply it
11 requirements of the bond resolutions and regulatory provisions
administrative action'. The operations of each fund are accounted for with
set of separateself-balancing accounts comprised of its assets, liabilities,
equities, revenues and expenditures, or expenses® as appropriate. various
funds are grouped by type in the financial statements. The folll i,ng fund
types and account groups are used by theBoard'
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 r by generally accepted accounting principles to be accounted for i
other funds are accounted for in the General Fund.
. Special Revenue Funds are used to account for the
proceeds of specific revenue sources (other than those associated with
expendable trusts or major capitalprojects) requiringseparate accounting
o because legal o regulatory provisions or administrative action®
bt eryice F ® Debt Service Funds are used to account for the payment of
principal , interest® and other expenditures related to long-term debt, other
than binds and1loans payable from theoperations of proprietary Funds,.
Capital project Funds are used to account for
financial resources segregated for the acquisition or construction of major
capital facilities other than those finlanced by proprietary operations.
Proprietary Funds,
Ent2rprjc�a EnterpriseFunds are used to account for operations that
are financed and operated in a manner similar to private business enterprises,
C..15
MOME—COUNIL—ELOUM
BOM OE COUNTY COM I NERS
NOTE 1 ,v, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
where the state intent isthat the cost (expenses, including depreciation) of
providing goods or services to the general public on a continuing basis
financed primarily through user charges or where periodic determination of
revenues earned, expenses incurred, and/or net income is deemed appropriate
capital maintenance, public policy, management control ,, accountability
other purposes.
Inte.rnAL_Service Funds d Internal Service Funds are used to account for the
financing of goods or services provided by one department to other departments
of the Board or to other governmental units on a cost reimbursement basis.
Fiduciary Funds®
Ex en 1 " ust F - Expendable Trust Funds are generally used in
instances where legally mandated or where a formal legal trustee relationship
exists. Both principal and income upended in the course i
designated operations.,
AgenLy_EundaAgency Funds are custodial in nature (assets equal liabilities)
and do not involve measurement of results of operations. Agency Funds are
rely clearing accounts for assets held by a government as an agent for
i i duals:,^ private organizations,, other governments, or other funds®
Account .Gro . s e
This account is established to account
for all fixed assets of the Board, other than those accounted for in the
Enterprise and Internal Service Funds.
w
® °phis account group is established to
account for the long-term debt of the Board financed from Governmental Funds.
Basis f Ac ounting m The accounting financial reporting treatment applied
to a fund is determined by its measurement focus. All Governmental Funds and
0 16
-
MO OE COUNTY. FLO'RIOA
.�.� STY COMMISSIONERS
NE ES TO COMBINED MENTS
SEPTEM ER 34, %
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Expendable Trust Funds are accounted for using current financial resources
measurement focus. With thismeasurement focus, only current assets and
current liabilities generally are included on the balancesheet. Operating
statements of these funs preset increases (i® .., revenues and other
financing sources) and decreases (i .e. , expenditures other financing )
in net current assets.
1 Proprietary Funds are accounted for on a flowof economic resources
measurement focus® With this measurement focus® all assets and all
""liabilitiesassociated with the operation these funds are included on the
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 statementsa Basis of
accounting relates to the timing of the measurements made regardless of the
measurement focus applied.
e modified accrual basis of accounting is followed in the Governmental
Funds* Agency Funds nd Expendable Trust Funds. Under the modified accrue
basis of accounting, revenues are recognized in the accounting period in which
they become susceptible o accrual ® that i , when they become both measurable
and avail finance expenditures of the current period . Available means
collectible ithin the current periodor soon enough thereafter to be used to
pay liabilities of the current period.. Primary revenues. which include taxes„
intergovernmental revenues charges for services rents and interest are
treated as susceptible to accrual under the modifiedaccrual basis®
Receivables related to these revenues are not recognized unless they are
collectible ithin 60 days after the fiscal year end. Expenditures and
t'ransfer out are recorded when r l fun li il'i y 'i incurred.,
E cepti to this general rule include:- ( ) the Tong term portion of
accumulated sick pay, vacation compensatory time is is not
recorded as an expenditure: ( ) prepaid items is reported only on the
Balance Sheet o of affect expenditures, and ( ) principal and interest
C-17
E COUNR
DA
A'p�tyq,�p54.� A 0py/ L°(CpWpu�qpg.pp�y�mr
Ep` EMBE L 1926
NOTE . SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
n long-terry debt which arerecognized when due. Budgets for Governmental
Funds ' a o prepared on the modifiedaccrual basis, with certain exceptions
escri bed under budgets and budgetary data.
In lying the suscepti bi 1 i y- -accrual concept to intergovernmental
revenues® the legal andcontra teal requirements numerous individual
programs r used guidance. re are, however, essentially two types of
these revenues. In one, ,monies rust be expended on the specific rpose or
project before any amounts will be paido the Bo therefore, revenues are
recognized based on the expenditures recorded, In the other, ' monies
virtually unrestricted as to purpose 'of expenditure and substantial"ly
irrevocable: 1 .6. . revocable only, i r comp prescribed
compliance requi,r nts, such as, qua emplo nt opportunity. These
resources reflected as revenues at the timereceipt or earlier, if they
et 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 general l y 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.
The following are the statutory procedures
fol l owed by 'Board of County Commissioners in establishingthe, budget for
the Board..
1) On or More May 1 of each year the Sheriff, the, Clerk' of the .Circuit
Court, the Tax Collector, and the Supervisor of Elections shall each
submit Board County Commissionerstentative budget for their
respective off r the ensuing fiscal year.
MMQE COS GRID
SERIEMffA-aL—U-%
NOTE I - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
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 fiscalyear commencing i October
The budget includes proposed expenditures and the meansfinancing
them.
Board resolution, tentative budget is submitted to the public,
Public hearings are heldobtain taxpayer comments.
Fifteen days after adoption of thetentative budget, a final budget i
submitted for review and adoption finalpublic hearing.
) Prior to, or on September 30., the Board's budget is legally enacted
through passage of " resolution. Accordingly all fund types have
adopted budget as required Florida Statute 129.M. AlI funds have
legally adopted budgets except as described in a following
During the year, the Officeof Management and Budget acts on
intradepartmental budget changes: that do not alter the total revenue or,
expenditures budgeted to a cost center cost center represents
particular area operations ratio , departments All other budget
changes (whether they are transfers between cost centers or alterations
totalof revenues and expenditures in a fund) are approved by the Board.
Supplemental appropriations were necessary and the budgetary data
presented herein was amended by the Board during the year in a legally
permissible manner, s
7) Florida Statute 129, Section 7e as amended in 1978, provides that only
expenditures 'in' excess of total fund budgets are unlawful . Howrrever,
,because the Board acts on all budget chanes, between cost centers, this
becomes the levelof control .
) Budgeted to Actual Expenditure reports are employed as a management
control device during the year for all fund types,,,,,
-19
ONROE C a LOR M
c ISSIaN��
RM5 111 CGS,? D_ FINA A N
EPTEM�FR 41 1.996 ,. ,.
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Budgets for, all funds are adopted. on a basis consistent with genrall
accepted accounting principles ( AP) for that fund t v,,. except for
revenues and expenditures relative ,to tax antiipatidn notes and
revenues and expenditures relative to debt capital outl.ay for
proprietary 'funds. Budgetary versus GAAP differences are described in a
following note.
) All appropriations lapse at year end.,
Inventory in . General Fund consists f certain supplies which
are stated at cost using the moving average cost method. The 1tiventory is
determined by a monthly physical count® No reserve has been established
withinner :l Fund ba ance dons °ti method i used account
r this inventory,
nyestmgnta Investments, with the exception of those held by deferred
compensation r stated at cost. which approximates market.
Investments held, by the deferred compensation plans are statedmarket
v1
The Boardpools- cash and investments excluding those requiring or benefiting
y separate investment. igives the Board the abiily t -maximize its
yield o shorV ter^mn investment of cash, i creasi i income accordingly,
Interest earned on pooledinvestments 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, 'are recorded s expenditures in
the General Fund. peci `l Revenue Funds, Capital Project Funds and other
Governmental Fund yp
es at the time of purchase and are capitalized4t cost in
the General Fixed Assets Account Group, Fixed assets consisting, of certain
improvements including roads bridges curbs and gutters, streets and
C-20
�OA�p OF COU Y I� ON S
N0�`ES T� COMI �NEO _�`, STATEMENd� °
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
sidewalks, drain ge systems and lighting systems have not been capitalized,
Gifts or contributions are recorded -in General Fixed', Assets at estimated fair,
Market valueat the time received, There is no depreciation expense recorded
on General Fixed Assets.
® Additions o Enterprise
and Internal Service Fund Fined Assets are stated at cost, . Depreciation s
been provided using the straight-line method® The estimated useful lives of
the various classes of depreciable fixed assets are as follows:
Buildings and Other Improvements7-40
Machinery and Equipment 3-10
Improvements other than Buildi,ngs 50
seat. Depreciation recognized on assets
acquired constructed through grants externally restricted for capital
acquisitions is recorded as an operating expense in the, related proprietary
funds-
1 L 1 ns - Capital lease obligations for non-Enterprise Funds
are accounted for in the General Long.-Ter Debt Account Group. The
capitalized as - obligations are stated at the original fair market value of
leased assets capitalized® less payments since the inception of the 'lease
discounted at the implicit rate of interest in the lease- Also, in the year
an asset is acquired capital lease, the expenditure for the asset and the
offsetting amount of the financingsource are reflected in the Statement o
Revenues, Expenditures. and Changes in Fund Balance. 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 reflected in the accounts of ,those funds.
. �bF OLD � S EpS
Nil ES TO COMBINED FI IAL ST ENCS
SEPTEM M 1g 6
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Una nense Unamortized debt expense of the Enterprise Funds is
amortized by using the straight-line method over the life -of the debt.
EnzabrAnces Encumbrance, accounting, under which purchase , orders are
recorded to reserve that portion of the applicable appropriation, 'Js 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.,
Prop ertv. ` axe . - property taxes, based on assessed v lues at January r
Levied and become due andpayable 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 n Apri,i 1st of each °year,,,,and tax certificates for the full amount
n
of any unpaid takes and assessments must be sold not later than June 1st o
each year. No accrual for the property tax levy becoming due in November of
19 is included in the -accompanying financial statements., since such taxes
,are collected to fipance expenditures of the subsequent period.
Board 1icy grants employees annual leave and sick*
leave. Upon termination off-` empl o .° rut® employees i six months r re o
creditedservicecan receive pa ent for accumulated annual leave. in,
generaft, -sick leave payments area granted upon termination of employment to
employees with five years or more of credited service, subject to. percentage
and maximum hour limitations. Accumulated annual leave, sick leave, and
fated benefits are accrued, in Governmental Fund Types to the extent that
such amounts would normally be Tiquidated with expendable av i financial
resources. The remaining liability is reflected in the Genera Long-Tercro Cleb
Account Groups accumulated leave in Proprietary Fund Types is reflected
in Fund®s financial statements on the accrual basis.
r purposes of the statement of cashµflows, the
Proprietary und 'jypes consider all highly liquid investments .Ii cluding
restricted assets) with a maturity of three months or less when purchased to
be cash equivalents.
-2
MONR.OE COUNTS. RIDQ
BOARD--QE-LWNILQ0MM5!i1AEK
P
IEPIEMBER 30. 1996
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
1 ColTotal, columns on the
Combined Statements - Overview (General Purpose Financial Statements) are
captioned ®'Memorandum lye indicate they presented only to
facilitate financial anlsi ,w Data in these columns do hot present financial
position® results of operations, cash flowsin conformity with generally
accepted accounting princip such data is not, comparable o
consolidation. Interfund eliminations havebeen made in the aggregation of
this data.
NOTE 2 CASH® CASH EQUIVALENTS AND INVESTMENTS
Cash, cash equivalents, investments consist of the followingat September
I996;
Restricted
Cash and Cash and. Cash with
Amount Invested in County"s
Pooled Cash Program $ 65,070,684 $ 2,269,981 $ $ 67,340�665
Demand Deposits 13.77w5 7 . 9,626,399 7,1871 17. 11® 27
Investments
Florida Statute I25. 1 authorizes the Board to invest surplus funds in the
1
a), the Local Government Surplus Funds Trust Fund under the management o
the State Board of Administration
' Florida Counties Investment Trust Fund under the sponsorship of the
FloridaAssociation Counties and the Florida Association of Court
Clerks Comptrollers
c) negotiable direct obligations of® or obligations of which the principal
and interest are unconditionallyguaranteed by, the U.S. Government
C.'23
MOMMSMAIL-EWMA
A 0a ONE
NOIES IQ COMB
NOTE CASH, CASH I EQUIVALENTS AND INVESTMENTS (Continued)
d) interest bearing time deposits or savings accounts in bane and savings
and loans organized under state laws r-doi ng business and situated i
the state, provided collateral requirements are met
) obligations ,of the Federal Home-Loan Mortgage Corporation
f) obligations of the Federal National Mortgage Association
) commercial paper of V.S. corporations having rating of at least two of
the following three ratings: A-1® P-1 and F®1, as rated by Standard &
Poors, ody° .and Fitch Investors Service rating services
h) Bankers' acceptances that are eligiblepurchase by the Federal
Reserve Banks and have a letter of credit rating of AA or .b tter
i) Tax-exempt obligations of the State of Floridaits various local
governments, including Monroe "County. Tax, exempt obligations, with a
rating of A or lessi must be an insured issue through M81A or an
equivalent company® Issues rate igher may or, may not carry an
insurance backing.
DepDzillm Demand and time deposits are, fully insured Federal) Depository
Insurance and the multiple financial 'Instit °ion collateral pool. required
Sections 280.07 and 280.08, Florida Statutes.
inmutmots TheU.S.. Government Securities are held by the Board' agent i
the Board's name,,
Carrying Market
ont_ Value
U.S'. Government Securities $ 32a307''30 30m480u,024
Local Government Surplus Funds Trust Fund 67,340,665 67,3 0,665
Deferred Compensation Plans
BOARD E COUNTY CO KUSMEK
N)MILM C'OM NEC1 EIVNG AL STATEM�'T_LS
NOTE 3mMORTGAGES RECEIVABLE
Mortgages receivable at September 30, 1996 consist the following:
Community Development Block Grant:
Second Mortgages Receivable from individuals. collateralized by lard and buildings, payable
in monthly installments of $3.622 including interest, at 3 , final payment due March I. 2004. f 367,274
Second Mortgages Receivable from indiyidualsa collateralized by personal` residences, The
entireamount of the loam will be forgiven a tern ,year period at a rate of, one fifth per
year, beginning on the 7th anniversary of the completion of the construction of the
improvements funded by the mortgage, providedl that the mortgagor coWlies with the Mortgage
covenants. 236,448
Second, rtga Receivable from individuals. collateralized by personal resi'd s,
entire balance of the mortgage will be forgiv.n over a ten,year period at a rate of ten percent
r year upon the anniversary of the mortgage, provided that the mortgagor complies with the
Mortgage covenants, The Mortgages are interest free. 67,845
Local Housing Assistance;
Second Mortgages Receivable from i lividlaalsm collateralized by personal residehees,,
Comwncinig in year sixteen of the mortgage, principal and accrued interest at 3 will be
forgiven at the rate of 6.66X annually. The entire principal balance and accrued intermit will
be forgiven at the end of year thirty. If the residence is sold before the initiation of the
forgiveness period,, the full amount of the mortgage and accrued interest is due at closing. 249,023
Second Mortgages Receivable from individuals, colla a)izedl by personal residences. Principal
payments shall be deferred for the term of the first mortgage loan, or until the date the last
payment is due an the first mortgage. Interest is not charged on the mortgages unless the
mortgagor is in default® in which case,the inntprest rate is 12% per annum from the date when
payment. of the second is due. In the event the home Is,sold, transferredl, rented, refinanced
or the first mortgage loan 'Is satisfied, the entire mortgage balance is due.. 540,46I
Second Mortgages Receivable from individuals, collateralized by-personal residences. , The
entire balance of the mortgage will be forgiven over a ten year per°Wd at the'rateof ten
percent per year upon the anniversary of the mortgoge, providled that the mortgagor complies
with the mortgage covenants. llne mortgages are interest free.
Except for the
-local
loc . housing i stance mortgages, the Mortgages ecei l e
areequally offset balance reserve which indicates that the; o _ of
constitute "available spendable resources" even though it is a c ponent o
total assets® The local housing assistance mortgages are offset by a related
deferred revenue account.
O- 6
N GOLIN Y. FLORTD NM IQ LENK1ALOMENIS
�a a � w SSIONR
E FMR "1, 1226
NOTE 4 INTERFUND BALANCES
Individual fund interfund ' re6elvable and payable Galan es at 5eptember '30,
6 are as followsi
Znterund lnterfuhd
Eundeiv ble __P=
General Fund - 0M.
Special Revenue Funds-
Affordable Housing Programs 7,704
Fine and Forfeiture 1,24,300
Road and Bridge 13® 4.931
Law Library 24
To rise Development All Qistricts, 2 Cent
Touri'kt Dev,elopment,Administrative and
Promotional. 2 Cent 18,178 1.031
`tourist Development District #One,,, Cent 6
Tourist Development District #Two,,,3 Cent 753
Tourist Development District hree, 3 Cent 2,084
Tourist Development District #Fouro 3 Cent 1m606 d
Tourist Development District. ' ive® 3 Cent 2® 2
Governmental fund Type Grants 92,772 32,321
Fire and AmbulanceDistrict #1 251 31.59
Fire and AmbulanceDistrict #5 0,029
Fire and Ambul a ce,Di strict 12.013
Planning, Building and Zoning 17,566
- Parks and Recreation 1P1 5 1,360
Impact Fees Roadways 1,368
Impact Fees Parks and Recreation m 5,059
Upper Keys Health Care 15
Cudjoe Gardens Culvert
Jolly Roger NDS m 4,390
Winstog Waterway MSD
Capital project Funds
One Cent IdfrastructPre Surtax .
Enterprise Funds-
Municipal Service District Waste 5,951
Card SoundBridge 7,073, Q
Marathon Airport 131 23
Key 'West irpgrt , ro
CT26
MONRC .. FLORIDA
ARD OE CQUEY COMMISSIC ERS
NTES 0 �IE F SSA MENTS
SEp' 'EMBER X. 1:99
NOTE INTERFUND BALANCES (Continued)
Internal Service Prunds:
Worker's Compensation 181,632 251
Group Insurance 1,820 435
Risk Management 949 3.090
Fleet Management
NOTE 5 ® RESTRICTED ASSETS
Restricted Assess include those provided for by resolutions adopted by the
County, Commission for the issuance of the Municipal Service District , Waste
Revenue ends, Refunding Improvement Revenue Mends, Series 1993/83, Refunding
Impro ement Revenue Bonds, Series 19 /5 , Sales Tax Revenue Mends„, Series
1991, and Airport Passenger Facility Charges. Total restricted assets as o
September 30, 1996 ,are as follows:
Cash,
Case,Equiv.
Inv tmants
Enterprise Fund Municipal Service [district Waste
Renewal and Replacement Fund 1,184,185
Sinking Funds 615,000
Landfill Closure Escrow
Passenger Facility Charge Funds
E tfr rprii se Fund v WenAi=rt
Passenger Facility Charge Funds �.. .�...
i ` 3 Oebt Sege Fund
Sinking Fund 124.1'72
l3�f °�vement R�1rLu�_.Rgy,
ris 9 3� t Service Fund
Sinking Fun .,, l
Debt Service Reserve Fund 5,499,904
Sinking. Fund
4 0?L047
C- 7
a� c M � s� NE
NMS IED z ANC1 T ENTS
R 199�
NOTE RESERVES FOR RESTRICTED ASSETS AND DESIGNATIONS OF 'FUND BALANCE
Reserves representing excess of amounts provided for certainrestricted
asset accounts over the liabilitiespayable therefrom established y
reduction of retained earnings or fund balance.
The following schedule reflects the reserve account balances at September 30,
199 :
Municipal Service District - Wastes
Reserved for Debt Service $ 336,919
Reserved for Renewal and Replacement
Servi ca Funds
Refunding Improvement Revenue Bonds, Series 1993/ 3
Reserved for Debt Service2 ,1
Refunding Improvement Revenue Bonds, Series 1993/88
Reserved for Debt Service,
Sales Tax Revenue Bonds. Series 1991
Reserved for Debt Service
__ 9 DSn1C
Retained earnings and fund balances are reserved to the extent of the excess
of restricted assets over liabilities payable from restricted assets as
follows:
C-2
T O�l'C�A
KARDAESME"MMIMM
.� QED F1NANC1 T TES NTS
NOTE 6 RESERVES FOR RESTRICTE6 ASSETS AND DESIGNATIONS OF FUND BALANCE
(Continued)
Total restricted assets
Less:
Restricted assets for which retained
earnings are not required to be reserve reserve4 3,833,205
Liabilities payable from restricted assets
� a0a19D
A portion of the unreserved fund balance in Special Revenue Fund. Tourist
Development District ne. Three Cent has been designated for various beach
nourishment prcjects.
NOTE 7 m PROPERTY
The following is a summary of changes in General fixed Assets for the year
ended September 30, 1996!
dditiomn Os
Land $.17.63 ,477 1,868.399 $ 54,000 $ 19,452,876
Buildings 2. 5,042,742 W 7. ,7 3'
Equipment 25,335,426 1,428.233 1,228,514 25,535,145
Construction in Progress,
Sheriff Offi ces 4,380,826 37,3144,418,140
Truman Offices 856,810, 2,139.433 2;996,243
Key Largo 61.35 398,471 1,259,821
Other Construction
C-29
NOTES TO CQMI J i 11 L ATE RTS
NOTE 7 PROPERTY (Continued)
An additional $4,043,500 willrequired to complete construction
projects under present contractual agreements. It is the 8oardl®s policy; to
not capitalize interest on construction projects fiinanced with debt proceeds.
Proprietary funds property, _plant equipment consist of the following
September 30,„ 1996:
ipt rnal
'Enterprise Service
Land ,024,716 ,000
Buildings and Improveigents 1Z,949,3 2 1,402,696
Equipment .304 d 825 1,387,610
Construction in Progress ,
Total Property' 34,897,681 2,844;306
Less Accumulated Depred'ation7:91 a 6
Net Property , 151.
NOTE 8 TAX ANTICIPATION NOTES
Tax anticipation notes payable at September 30 1996 arenas follows,
Amount
du td bank on October 30, 1996 , with tnt r st at 6.08 ,
payment to. be funded by the first proceeds of taxes levied fpr,
e 1996,1997 fiscal year, proceeds ,of the note to be used ,for
the improvement of -certain roa ays located in 'the Winston.
Waterway subdivision
MQNRQL"" UNIL—EURDA
BOARD OF Y OtJ I�t '
C 1NE0 El ANUALITARKM
KEPT MBER 30a 1
NOTE LONG-TERM DEBT
The following is a summary of changes in long-term debt for the year, ended
September 30, 1996;
Debt Debt
_• �5 Issued ,,,
G er Unc-Teri
Revenue Bands 40,735,000 $ - 3.475,000 $ 37,260.000
Accrued Compensated
Ab
sences 1,468,305 ,617 ®92
Capitalized Lease
Obligations 1,751 1,751 -
Installment Loan
Subtotal 42a236a2
F
Revenue Bands 8,805.000 315,000 8,490.000
Accrued Compensated
Absences 350,654 20,887 371,541
Capitalized Lease
Obligation
Subtotal
Total 04 49. 90.046
Bonds payable September 30, 1996 from Proprietary Funds are composed of the
following issues
$9,570,000 1991 Municipal Service
District Refunding Improvement Bonds due in annual install,
nts 335, to $735,000 on October 1., 1996. td October 1.
2011: interest at ,6.9% to 6.75%
Bonds payable at September 30, 1996 from Governmental Funds are composed of
the fol 1 i n g issues:
G-31
ONR U . EL
QM SSIONERS
NOTSTOMINEUINAN T PN,
. ''BER_30. 1996
NOTE ,p- LONG-TERM DEBT (Continued)
ReMue Bonds - $4.2.415,0 b 1991 Sales Tax Revenue Bonds,
Series 1991 due in annual installments of 3.1 ,
$4,595,000 on April. 1® 19 7 through April . 2004: interest at
. t .2 30,340,000
evenue Bonda W $1,185,0001993 Refuhdling Improvement Revenue
Bonds, Series 1993 due i `annual installments 100,000 to
$200,000 on JulyL. 1997 to. July1, 1999; interest
,000
venue nd $7,230,000 1993 Refunding Revenue Bonds,
Series 1,993 due in installments o $375,000 to $640,060 on
December 1, 1996 -to e ber 1-. 2008. interest
S 37.260.000
The total a annual debt service funding.
requirements for all bonds outstanding sinking fund balances) at
September, m 1996... consisting of ,interest payments $14,813,950 and
principal payments of $45,040,000 are as follows®
Year Ended � �� ri tarr��
pte�t er 0 ,. 1 � Interest Ram
1997 891,732 5.90 - 6.75% 5,673,246 4.00X 6.20%
1998 890,788 6.00% - 6.75% 5,668.290 4.10Zs .2
1999 89B.288 6.154 - 6.75X5,663,455 4.30% ar .20
2000 893,380 6.30% - 6.75% 4 6.20
2004 6.40% 6,75% 5,437,425 4.70% .
2002.2006 ._ . a� 6.751Z17,'590.020 4.80% � 6.20
2007.201 4� 0 6.75 .00
Total 13 03 m 0 4 23.650
- 2
NOT „TQ' G0 �� , ,� ILL STATEMENTS
�E�"1EMBER `
NOTE 9 LONG-TERM DEBT Continued)
Year Ended
1997 6,55 «972
1998 6,559,078
1999561,743
2000 6,340,100
2001
002-2006 1
2007.2011 5 5 .412
Total -853.950
The amount available in the Debt Service Funds to service 'the 1991, 1993/83
and 1993/88 revenue bonds i $8,284,086.
mThe 1993/83 Refunding
Improvement Revenge Bonds are payable from and collateralized by a lien
ledge of the racetrack funds received Monroe County from State o
Florida.
The 1.993/88 Refunding Improvement Revenue Bands are payable from and
collateralized irst tin upon and ledge of the quaranteed Entitlement
portj'on of the Revenue Sharing Trust Fund for Counties and the Second
Guaranteed Entitlement for Counties paid by the State of Florida.
The 1991 Municipal Service District Refunding Improvement bonds are payable
solely from and collateralized a prior, lien upon and pTedge of (i) charges
for service levied, annually against residential property within the Monroe
County Municipal Service istric (the '° is ri o)., Monroe County,, Florida for. `
the availability and ,furni of certain solidwaste disposal servi es (ii)
payments received from franchisee solid unease collectors with respect to
commercial property within the Distridt, (iii all other non ad valorem ''funds
received istric ,with respect to furnishing services of the soli
waste facilities 'to the residents of the .Dilstrictexcluding y state or
a a COUNT" LORI A
NOTES TO, SCIAL STATEMM
SERI
NOTE -9 LONG @ TERM DEBT (Continued)
federal funds received from time time by the District and t v) certain
investment income rec ved by the i stri ct e �nd r the terms of :theenterprise
revenue bon issue, the Municipal Service Districtis required, among other
things, to establish rates and to collect fees and charges which will
sufficient times to pay 110 Maximum Debt Service Requirement on-
the 1991 Bonds and. on all outstanding Parity Bonds., plus 100all
reserve or other payments including the cost of Operation Maintenance and
deposits for Renewal and Replacements, of the Facilities, The Municipal
Service District was in compliance with those covenants for the year ended
September 30, 1996a Bonds and the interest payable thereon will not,
constitute a generall i tion of the District, Monroe County or the State ,of
orida, or a pledge of the faith and credit District, Monroe County,
the State of Florida or any political s0division thereof, Neither the Bonds.
nor any interest or premium thereon® shall be payable from for
revenues of the District, Monroe County, or the Stateof Florida.
1991The x Revenue Bonds are payable ,from and collateralized lien
and ledge of to portion of the proceeds of the one cent local government
infrastruucture leis surtax deposit i trust fund established for the
County in the Florida State Treasury$ allocated for and distributedmonthly.- to
the Board.
NOTE 10 ® DEFEASANCE OF DEBT
The following schedule reflects the outstanding principal on re funded bonds' ,
by issue® as of September , 1996®
Municipal Service District Improvement Revenue
Bonds, Series 1980® defeased on December 6. 198 in
proceeds from the $9,211,774Municipal Service District
Refunding Improvement on s, Series 1985 'V S5® 0
BO .COUNTY COMMISSIONERS
SEE EMBEUL-IM
MOTE 10 DEFEASA CE OF DEBT (Continued)
$9,211,774 Municipal Service District Refunding Improvement
Bonds, Series 1 ,.,_ defeased on April 1. 1991 using proceeds
from the Municipal Service istric Refunding
Improvement Bonds, Series 1991
Total Municipal Service District Bonds 12.949.4
$4,585,000 Card Sound Road Bridge Improvement Revenue
Bonds, Series 1993; defeased on March 8® 1994 using
available cash 4.070 a 000
$2,155,000 Refunding Improvement Revenue Bonds® Series 1983;
defeased on January 1, 1993 using proceeds from the
Refunding Improvement Revenue Bonds, Series 1993/83 1,695,000
$5,000,000 Improvement Revenue Bonds, Series 1 88; defeased on
May ® 1993 using prose ds RefundingRevenue
Bonds Series 1993/88 ,000,
Improvement Revenue Bonds Series 19881 defeased on
May 1., 1993 using proceeds -from the Refunding Revenue
Bonds, S ri s 193/88 �
Total eneral ' Revenue Bonds .76405.040
C- 5
k
MOM COUNTY FLD ID
�O F CO NTY �I
NOTE L " ® LEASE OBLIGATIONS
Capitalized lease obligations consist of equipment lease purchases accounted
for in the General Long-T rmui Debt Account Group, time General Fixed Assets
Account Group® and the Proprietary Funds® The future' minimum payments under
�apitalfzed leases consist f the following at September 30, 1996:
Proprietary
Fiscal year, ending September
Ew3d,,,L-
1997 259,200
1998 259,200
1999 259,200
20O0 259,200
2001 259,200
Thereafter 1. 95m9
'Total minimum payments 2,591,997
Amounts reirsningc interest �.
Present value of net minimum lease payments
Leased property which has been capitalized as of September 3 ,4: 1995 is as
follows:
Proprietary Funds 2.335.83
Rental expense under cancelable operating leases for the current year amounted
to 52.443W
NOTE 12 CONTRIBUTED CAPITAL
Contributed capital consists of thelowing at September 30, 1995®
m3
NARDLIESMKISMMMIDNERS
. ..E IMKIAL3IMHEM
VOTE .1 - CONTRIBUTED CAPITAL (Continued)
Enterprise Funds � Contributions
from Other Funds:
Municipal Service District 3,304.568 7,318 3.311R
Card Sound Bridge 2.514,7 1 2.514,741
Marathon Airport 71,714 480,698 4J52a 12
Key West Airport 1,373,785 206;209 L.579,994
Workers' Compensation 621 - 621
Group �nsu�rn ce Fund - 2®527- 2�527
Fleet Management
13.014..059 850a.710 3 69
NOTE 1 - FUND DEFICITS
The fallowing funds had retained deficits at September 30, 1996:
The fund! deficit of
1 ,777 is the result of expenditures for the culvert project in advance of
the col ti o. taxes to fund project. The taxes have been levied for
the following fiscal year.
Fleet Kanocaom ., The retained deficit of $86,099 is the result of the
current year operating loss is attributed to depreciation on contributed
assets
NOTE ,14 SEGMENTS OF ENTERPRISE ACTIVITIES
Municipal Service District operating revenues are generated, primarily by
billings for mandatory garbage collection. Card Sound Bridge perating
revenues are generated through tolls for the u .e of the Bridge,,, Revenues in
the y West Marathon Airports generated by rents and user fees® The
key financial data for the year, ended September 301, 1996 for the above
services are as follows:
,- 7
HARD E C M-IGRE S
NUE GON! TNE Fl IANCIA STATF�I EN'T
NOTE SEGMENTS OF ENTERPRISE ACTIVITIES
Muni pi pal Card
ervico somm marathon Key West . r
Operating Revenues 14.191.652 A9 .5
Operating Expenses 13,055.040 462,080 674'280 1,557,708 15,749 m116
De ^eclation andAmortizati�on � � �4���, �,. � �? ,
Total Operating Expenses ��.493 M ' M1)I3.3
Operating Income (Loss) 108,609 247;027 (206,002) 5E8,002 737,06
Operating Grants 238.214 39,641 1. ,027 442„
Investment, Income, 763,704 198,322 53,883 160,188 1a176,097
Interest Expense and Other
Debt Service Costs (679.481) _ (679,481)
Loss on Disposition 4f,Assets (0,345) (38) (5,5591 (2,1.51) (10.093)
Operating Transfers In 1„421,671 8 ,473 224,359 ,1,KK729,503
Operating Transters Out9' ��1
Net Income 422.701 445,311 (21L671) 95G„230 I. 42"5 N
Fund Equaity'',' 1995 9,728,899 8,370„ 44 6.162.918 3m ,739 28,>211a100:
Contributed Capital H �
Fund Equity, 1 S 6,431 M L v= LILULM
'Assets°
Long-Term Debt n.0. 20 7� S_10 259F3
Acqpisition and Construction
qf Property
Net Working Capital aka MI �
Net tncrease in Cash n- s �
NOTE 15 BUDGETARY' GAAP REPORTING RECONCILIATION
The accompanying qombined Statement of Reveal , Expenditures and Changes in
`fund Bal ante - Budget and Actual s General, Sped al Revenue,, Debt Service,
Capital Project. and Expendable Trust Funds for the year ended September 30,
1996 presents comparisons of the legally adopted budget with actual to on
,budgetary basis,,
C-38
MME-UMNIL—MRIDA
ggggyy.,�
.'1u4.1 A ......,, M
NQTIiJD—00NIIffa-EMMUAL3IAIEMEM
NOTE 15 BUDGETARY - GAAP ,REPORTING RECONCILIATION
Because certain accounting principles applied far 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
perspective differences in the Excess of Revenues and Other Sources over
Expenditures and Other Uses, for the year ended September 30, 1996 is presented
as follows:
Special Deft, Capital LVendable
Excess of revenues and other sources
over (under) expenditures'and other
uses - budgetary basis Q A! — —5M
Adjustments.
To adjust ex ehdituures for repayment
of tax anticipation note 34„000
to adjust for mortgages receivable (297,859)
® adjust for mortgage loans made ..� «r _. _ ..,_.....
���
TotalAdjus nts p' a: ._ ...................... .................................. .,..
Excess of reverwu s and other sources
over (under) expenditures and other
usesbasis
NOTE 16 m INTERFUND TRANSFERS
Operating Transfers during the year ended September 30, I996 consisted oft e
following:
Operating Operating
Eund
�'ansfes but
General .Fund
Special Revenue Funds:
Affordable Housing Programs 7,704
Governmental Fund Type Grants m
Debt Service
1991 Sales Tax Revenue Bands oP;1,70
T .__FL(1I0
BOARD OF COUNTY CQHHJ5aMEK
P
SEETEM ,- 0. 1996
NOTE 1 - I TE FUND TRANSFERt (Continued)
Capital Project®
One Cent Infrastructure Surtax 09B 7.0I ._W
Enterprise Fund:
Municipal Service District 1,421,671 1,421,671
Marathon Airport 83,473 177,107
Key West Airport 2
' � 10.2B0n � 50.2�0. 2
NOTE 1 °RISK MANAGEMENT
e Board is exposed to varlious risks of loss related to tort; theft of,
damage t , and destruction f assets; errors and omissions-, injuries
employees,, and natural disasters, During the fiscal years ended 1976, 1984
and 1988, the County established Worker's Compensation, Group Insurance,
and RiskManagement Funds". respectively, as internal service funds d account ,
for and finance its uninsured risks of loss. Under these programs
Worker's Compensation provides $4,50,000 coverage per, claim for regular
employees and $500,000 coverage per claim for police and firemen. The Group
Insurance Fund, provides coverage up to $75,000 for' each medical claim. Risk
Management provides $100,000 for each general liability claim an $25, 00 for
most property damage claims. Windstorm, Flood andProperty Damage insurance
excess coverage varies y individual property. The County purchases
commercial insurance for claims in excess of coverage provided, by the funds
and for all other risks of loss,. Settled claims have not exceeded this
commercial coverage in any of the past three years.
All funds of the Board participate in the programs and make payments to the
Wor Ergs Compensation, Croup Insurance and RiskManagement Funds based on
estimates of the amounts needed to pay prior and current year claims. The
claims liabilities reported at September 30, 1996 are based on the
requirements of Governmental Accounting Standards Board Statement No. 10,
-40
MdNRQ . b Ye FLGR:IDA
E'TEM_ _ . 196
NOTE 17 - RISK MANAGEMENT
which requires that a liability for claims be reported if information prior to,
the issuance of the financial statements indicates that it is probable that
liability has been incurred at the date of the financiat. statements and the
amount of the loss can be reasonably estimated. Changes in the claims
liability amounts in fiscal year 1995 and1996 Caere:
Worker' Group Risk
Balance at September 30. 1994 $ 250,000 $ 1,446,977 S 1,209,980 $ 2�906m95�
Current year claims'and changes
in estimates 406,975 7,353,488 6,106 7,0`55 569
Claim payments �. �m975� _ELZ 9,) _ M ) 4L )
Balance at September 30, 1995 250,000 2'.030e076 734,617 3,015,493
Current year claims and changes
in estivate 1,897.,842 6,396,551 627,128 8®921e5 1
Claim payments ) a_, _4 yO )
Balance at September 30, 12.,000
NOTE 1 _. 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 f Retirement, cowers appro ;imately 567,000 full-time loees o
various governmental units within State of Florida,
The System provides for vesting f benefits after 10 years of creditable
service. Normal retirement benefits are available to employees, wo 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 in benefits for each
year prior® to the normal retirement age. Retirement benefits are based o
-41
F
NOTE 18 RETIREMENT PLAN (Continued)
eW average compensation and years-of ds rvl'c credit where average
compensation is computed as the average of an individual,'s five: highest years
of earnings.
The Bayard has no responsibility to the System other than to make the periodic
payments required y state statutes, Ten-year historical trend I.nformation
showing the System' progress in accumulating ° sufficient assets to pay
benefits when due is presented in the System's dune, 30, 1995 Comprehensive
Annual Financial Report.
The, amount reported below as "pension benefit obligatiohn is a standardized
disclosure measure of,the present value of pension benefits, adjusted for the
effects of projected salary increases estimated to be payablein t `future as
a, result of employee service, to date The measure is actuar�i.al. present
value of -credited projected benefi is intended to assist users in
assessing the l funding status on a going-concern basis® assess progress
made in accumulating sufficient assets to pay benefits when due, and make
comparisons among government nsion plans and employers. The System does not
conduct separate measurements of assets and pension benefit obligations o
individual employers. The pension benefits obligation at June 30. 1996 for
the System as a whole,, determined through n estimated actuarial valuation
performed as of that date, was $51.4 bil1ion. the yste ®s net assets
available for benefits on that date (valued , at amortized cost) were $44.4
billion', resulting in an unfunded pension benefit obligation. of 7e0 iltiona
Participating employer contributions are based upon state-wide rates
established y the State Florida.' These rates appliedo employee'
salaries s follows, regular employees. 17.00 , special risk employees,
,3 o- and elected officials, , 4 , There are no employeecontributions to
t e plan. The oard®s contributions of approximately $3,444,000 'made during
the year ended September 30, 1996 `were made in accordance, with contribution
requirements. These contributions represented approximately 0.1 of total
contributions, required all participating empl oyers during the fiscal" year
F
pf the System ended dune 30, 1 6.
4
S PTEM ER 30m 199E
NOTE 18 RETIREMENT PLAN (Continued)
Total payroll for Board employees during the fiscal year ended September 30,
1996 s approximately $19,482,000, withportion attributed to employees
covered by the System being $19,129,000. The contribution to the System for
the year,was approximately of total covered 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. thefiscal year ended September 30, 1996
NOTE 19 ® POST RETIREMENT BENEFITS OTHER THAN PENSION
n addition to the retirement plan described in the previous note, the Board
provides post retirement health care benefits in accordance with state ''
statutes to all. employees who retire from the Board on or after attaining
age 62 with at least 10 years of service® and who are enrolledoaird°
-group health plan. Currently retirees are eligibler this post
employment benefit. Expenditures for post retirement health care benefits are
recognized premiums are paid. During the year ended September 30,
1996, expenditures of $93,070were recognized for post retirement health care.
NOTE 20 - DEFERRED COMPENSATION PLAN
The Board offers -its employees a deferred compensation plan created i
accordance with Internal Revenue Co6 Section . T e. plan, available to all
employees permi s them to defer a portion of their Lary"until future years.
e deferred compensation is not available o employees until terminate
retirement, death, or unforeseeable emergency.
1l mounts of compensation deferred under the plan, all property and rights
purchased with those amounts, and all i come attributable those amounts,
property, or rights are (until paid or made available to the employee or other
beneficiary) solely the property and rights of the Board (without being
restricted to the provisions of benefits under theplan) , subject o l o the
C®. S
MQME COUN EMIUM
HMS IQ COMBINED U1111111:1111,11,11
SEPTEM E , ;l
NOTE 20 DEFERRED COMPENSATION PLAN (Continued)
claims of the Board general creditors® Participants' rights under the plan
are equal to those of general creditors of the Board in affamount equal tot e
fair market value of the deferred account for each participant.
The Beard has no liability for losses under the plan but does have the duty of
due care that Wouldrequired ordinary prudent in estor � The Board
believes that it is unlikely that it will use the assets to satisfy the claims
of general creditors in the future®
n August, 1996, Internal Revenue Service node Section 457 was amenided t
require that amounts deferred under a deferred compensation plan maintained y
state-or local government must be heldin trust for the exclusive benefit of
l participants and their beneficiaries. Amounts deferred under existing
plansneed not comply with the new trust requirements until January 1, 1999.
NOTE 21 - RECOGNITION OF CLOSURE AND POST CLOSURE COST
State and federa l require i cover and closure well post closure
r of e County's landfills Recognition of -liability for closure and
Post closure costs, is basedlandfill caoacity, used to date. The
landfill' capacity, of the County'County's previously operated landfills is 100 used
and has no remaining landfill life. Closure of these l.an i'l l s was
su stantially completed during the year ended September' , 1994v' ` The Count,
has another landfill site which has never been used® Accordingly, no future
closure cost accruable except for post closure costs estimated to be
incurred in the coming,year.
e Florida Department of Environmental Protecti.on approved a post closure
operating 1 is permits County to fund closure post closure costs
as n operating expense using annual appropriations. The landfill is required
by 'state and federal laws and regulations to make annual contributions to
cash escrow account to greet financial assurance requirements. The landfill i
in compliance with these ,requirements at September 30, 1996 with cash and
investments of $1,56 ,225 held for these purposes. In the event closure
C-
ONE', DLO IOA
NOTES: N I F U _ '" `
S TE �. 199
NOTE 21 - RECOGNITION OF CLOSURE POST CLOSURE COST (Continued)
escrows and interest earnings prove inadequate due to inflation, changes in
technology r additional post closure dare requirements, these costs may need
to be 'covered by charges to service users,
NOTE 22 LITIGATION
The Board is a defendant in various lawsuits and is involved in other disputes
wherein substantial amounts are claimed, In the opinion of the Board, these
its and claims 'should not result in judgements or settlements which, i
aggregate® would, have a material adverse effect on the Board's financial
condition®
NOTE 23 - COMMITMENTS AND CONTINGENCIES
r m The Board participates i number of federally assisted
grant programs. These programs are subject to financial and compliance audits
y the grantors or their representatives. As of February 7i 1997 there were.
no material questioned or disallowued costs as a result of grant audits in
process or completed®
R - In accordance with the Tax Reform 1986, any interest
earnings on borrowed construction funds in excess of the interest costs are
required o be rebated to the federal government. The Board, s estimated
that there will be no significant liability for arbitrage rebate.
m ® Unexpended or unencumbered funds arising from the
collection of impact fees may be refunded within one year folowring the end of
the sixth, year from the date on which ,the impact fee paid or within three
mohths _of the noncommencement of construction®
y resolution adopted February 21, 1995, the
Board authorized the issuance , 8, Industrial Development Revenue
Bonds for the North Key Largo Utility Corporation project. Th bonds were
subsequently issued March 9. 1995 and are secured y a mortgage n certain
real ,estaite owned North Largo tili Corporation. These bonds do
not constitute an obligation of the County,
Cn
ONROE COUNTY,,FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE®BUDGET AND ACTUAL
GENERALFUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996
Variance
Favorable
Bt�d et Apllu .,._ (Unfavorabley
-.._ .. _.r..,.. .._ ..r.....
Revenues-
Taxes
16,269,363 116,204,967 (64,396)
Licenses and Permits 220,000 441,753 221,753
Intergovernmental 9,319,198 10,340,962 1,021,764
Charges for Services 3,719,444 " 4,360,747 641,303
Fines and Forfeitures 25,110 2014,347 119,237
Investment Income 351,000 668,116317,11
Miscellaneous _ ... 57 494 245,146. _.. mm.... 57,
62
_.. _ _3 2., 74m420
Total Revenues 30„091„6 32466,036....� .......__...,. .....�...
Expenditures:
Current
General Government:
Boardof County Commissioners 1,,061,286 987,69673,590
Insurances-Clerk Circuit Court 366,263 360,693 5,370
Insurances-Clerk to the Board 123,206 121,996 1,210
Insurances-Microfilm 27,754 27,733 21
Clerkthe Beard of County Commissioners 760,499 759,826 671
Clerk of the Circuit Court 1,269,376 1,266,060 1,31
Public Records Trust Fund 355,625 342,143 13,662
Clerk of the Circuit Court-Records Management 176,159 171.049 4,11
Clerk of the County Court 867,093 851,937 15,156
Clerk of the Circuit Court to Processing 362,469 310,026 52,443
Clerk of the Circuit Court-Domestic Relations 63,185 62,913 27
Criminal Systems 76,596 76,439 159
Internal Audit 131,603 107,969 23,834
T C Audit Function 147,529 104,798 42,731
County Attorney 655,775 579,706 76,069
Property Appraiser 2,602,915 1,926,895 76,020
Tax Collector 2,888,0.63 2,625,067 62,996
Circuit Court 412, 17 370,525 42,292
Guardian Ad Litern 127,580 16,1 4 " 9,456
Courteporter 267,806 249,897 17,909
County Court 130,602 114,100 16,502
Pretrial Services 425,073 402,433 22,640
StateAttorney 129,359 91,551 37,606
Public Defender 175,607 153,495 17,11
Guardianship of Monroe County 61,382 61,246 136
Involuntary Civil Commitment Appointment 40,000 2 ,924 13,076
Supervisor of Elections 794,828 751,181 43,647
County Administrator, 303,220 3010,164 3,056
Information Systems 1,095,262 969,630 105,652
Office of Management& Budget 466,127 414,201 51,926
Quasi External Services 304,866 304,432 434
Personnel\Safety 356,629 356,557 72
Public Works Management 141,039 1,3 ,744 1,295
-1 (Continued)
MONROE COUNTY,FLORIDA-BOARD OF COUNTYCOMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE A BUDGET AND ACTUAL
GENERAL FUND-CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1996
Variance
Favorable
Actual_ .....A ._. ._ ......... . cml. nfavora_ble)
_...mm , ......
Public Works Facilities Maintenance 3,659,469 3,339,508 319„981
ADA Compliance 125,000 21,828 103,172
Advertising 5,000 4,200 800
Public Safety Management 148,916 147,336, 1,580
Community Services Management 1115,859 115,793
Implementation of 18 Mile Stretch 233,198 89,260 143„929
Ant Drug Abuse Pretria
l 6842 65,519 2,95
Total General Government 2 H944 9A9 399 2,5 1,405,124
Public Safety:
Medical E amu'ier 289,957 289,957
Emergency Management 185,365 178,344 7,021
Marathon EOC 59,236 65,858 3,378
y West EOC 119 11
Radiological Emergency Preparedness Grant 1112,876 102,,50�1 10,375
Emergency Medical Services Coordinator 129,085 126,356 2,729
Emergency Medical Services Award Grant 213,686 213,686
Systems Evaluation/Quality Assurance 31,257 1,275 29,982
Fire and Rescue Department 181,576 166,697 14,879
Emergency Medical Communications 275 275
Communications 401,874 349,559 $2,315
Anti Drug Abuse DARE 37,877 36,851 1,016
Red Cross Lower Keys 10,000 10,000 -�
Red Crew Upper Keys 1'S000, _._......r_._ 15,000
Total Public Safety 1, 8j 1 _ .. 1,332,792 � 35,391..
Physical Environment:
Alien Vessel Removal 8,364 11,151 7,213
Derelict Vessel Removal 20„117 20,117
Derelict Vessel Removal 34,236 17,809 16„427
SS Boating Restricted Area 20,000 11,602 8,398
DV Removal 0 1 ,77, , 3 4,692 4,692
V Removal 091930,56,57, 2 6,897 6,897
IF-97th St. Ocean 5,437 5,437
BIF-Indian Key,Tavemier,Oceani Shares 1,323 1,323
BIF-Tavernier Creek 8,469 4,235 4„234
BIF-Coco Plum 10,498 5,249 5,249
IF-Jolly Rogers 6,353 2,119 4,234
Extension Service 1031,41a,, 147� 115141
Total Physical Environment 289,804 228,308 61®496
Transportation'.
'Coaunty Engineer 72, 90 83,02 �.. .. ._9,863,
D-2 (Continued)
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, 1996
Variance
Favorable
Actual (Unfavorable)
Economic Environment:
BRAC Grant 382 382,
Veteran's Affairs 313,197 310,245 2,952
SFETC-JTPA Liaison 34,453 30,208 4,245
SFETC intake 70,359 66,960 3,399
Summer Youth Employment&Training 103,204� 7,10 661,095
Total Economic Environment 52.1,595, 444,§04'
Human Services*
Public Works Animal Shelter 653,469 592,065 61,404
Middle Keys Guidance Clinic 501,266 501,219 -47
Upper Keys Guidance Clinic 87,859 80,537 7,322
Care Center for Mental Health 214,629, 27® 7,560
The Heron 25,000 -24,778 222
Monroe County Association for Retarded Citizens 30,695 30,695
Welfare Administration, 587,906 542,479 45,427
Welfare Services 799,500 641,704 157,796
Health Care Responsibility Act 180,064 36,699 143,365
Bayshore Manor, 368,600 339,347 29,253
Senior Community Service Project-I 142,012 133,825 8,187
Senior Community Service Project-11 28,260 25,015 3,245
Nutrition 0-1 58,196 46,051 12,145
Nutrition C-11 59,807 36,981 22,826
CCE-In Home Services 543,246 534,280 8,966
CCDA-Homemakers 101,882 75,520 26,362
Homemaker 111-1) 15,848 15,848
Referral 3-B Information 28,642 28,642
ADIP 47,451 26,535 20,916
Nutrition III F 3,316 2,435 881
Older Americans Volunteer Program 4,000 2,141 1,859
Legal Aid 25,000 14,774' 10,226
Help Line g1,000 21,000 -
Domestic Abuse Shelter 23,000 23,000
Hospice of the Florida Keys 50,000 50,000
Big Brothers\Big Sisters 21,010 21,010
Florida Keys Outreach Coalition 8,000 8,000
Florida Keys Children Shelter 26,695 '14,852 11,843
Wesley House 25,000 25,000
Literacy of America 5,000 5,000
Anti Drug Abuse Keys to Recovery 45,351 '40,0152,
-Total Human Services 4,731,704- 4,146,55,3, 585,151
............. ......
Culture and Recreation,
Lower Keys AARP 1,500 1,170 330
Middle Keys AARP 1,500 1,455 45
D-3 (Continued)
ONROE 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, 1996
Variance
Favorable
Buse Actual :. (Unfavorable)
Upper Keys AARP 1,500 1
Big Pine Key AARP 1,500 1,222 278
Florida Keys Youth Club 30,000 30,000
Upper Keys Youth Club 3300 33,600
Heart of the Keys ecreation 18,000 18,OOD
i Pine Athletic Association 18,000 18,000
Higgs Beach 103,776 100,449 3,327
Historic Florida Keys Preservation Board 4„275 4„275
Monroe County Museums � 16,893 4,870 12,023
Library Admin Support 366,814 366,398 416
Library Key" lest 395,836 385,776 10,060
Library Marathon 181,808 174,302 7,506
Library Islarnorada 15%569 156,157 3,412
Library Key Largo 208,968 201,137 7,831
Library Big Pine Key 143,691 131,843 11,848
Library Donations 15. 18 130
_ .:m. : t, 8 21......m. . ' � 11
. 2
. ..
Total Cultural and Recreation 'I 838,410 1,75g,338 9,072
.. _. .�.o.,� ...
Debt Service:
Principal Retirement 32,��6', 25, 4 6,912
Interest and Fiscal Charges 172 925 647
m ,
Total Debt Service A w 8 1
Total Expenditures 30,161„863 2 ,541,516 ,� ,34T;
Excess of Revenues Over/
(Under) Expenditures 024,522 4 " 776
Other Financing Sources/(Uses):
Reserve fbr Contingencies ( )
Transfers from Other Funds 1,5 5,919 I,V305t07 . (130,847)
Transfers to Other Fundls �776a0 �. n_ 66a225) 2 1
Total OtherFinancing Sources/(Uses) ;..,. . „1'6D
Excess of Revenues and Other Sources
Over/(Under) Expenditures and Other Uses (266,421 4,830,369 5,090,790
Fund Balance„October 1, 1995 9,237, 48 9'�237�448
Fund Balance, September 3 , 1996 6 977 0T 14 7 817 $ 505109 .
w_ w 9
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS
SEPTEMBER 30, 1996
Affordable Fine Road
Housing and and Lava
Programs Forfeiture 61fI'd a I�.i
ASSETS 7
Assets:
Cash and Cash Equivalents 205,199 6,841,509 ,786„ 81 15,860
Investments t Cost or
Amortized host — 2,3801, 2.3 5,826,862
Accounts Reoeivablie.
Other 1,958 2,501
Allowance r Other Un lie tlbl
Mortgage Note Receivable 691,567
Allowance for Mortgage Receivable (381,274)
Due from Other Fends 7,704 10 „424
Due from Other Governmental Units 1,833,38 6 � 91 „917
Interest Receivable 28,8�79 '. 4 430
'Total Assets, $: 0 .517'19
LIABILITIES AND FUND EQUITY
Liabilities:
Amounts Payat $ $ 1 ,788 $ 190,646 $ 2,262
Tax Anticipation Note
Accrued Wages and Benefits Payable 16,231 80, 11
Accrued Compensated Absences Payable — 2,941
Due to Other Funds 124,300 6, 31 24
Due to Other Governmental Units 7,704 4,769 1,583
Deposits in Esc m 675 " ,.
Deferred Revenues 304,293
Other Current Liabilities
Total Liabilities 311,997 62,ta,83 2.83 0$7, 2'286
Fund Equity,
Fund Balances:
Reserved for Encumbrances
Unreserved, Designated for Beaches
Unreserved, Undesignated 13 18 2022,
Total Fund Equip 2 1 10,820� 71 13 1 02 1
Total Liabilities and Fund Equip $m 51 196 $ 11083 0 $ 1346628
_, . .. � ..w.
m
®1 (Continued)
M NROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS«CONTINUED
SEPTEMBER 30,1996
Tourist,
Development,
Tourist Administrative Tourist Tourist
Development, and Development, Development,
All Districts, Promotional, District#One, District#Two,
..Tw r Cent T'hroe Cent o Cent Two Cent �h
ASSETS
Assets:
Cash and Cash Equivalents 1,901,980 u277,77 1,716„064 177,652
Investments at.Cost or
Amortized Cost — — -�
Accounts Receivable,
Other — 1,21 4
Allowance for Other Uri Ilectiblle
Mortgage Note Receivable
Allowance for Mortgage Receivable — -�
Due from Other Funds 9,131 18,178 6,966 753
Due from Other Governmental Units 14,663 30,394 10,382 2,637
Interest Receivable
Total Assets $ 1925 774 $ 2 27 503 1733,43 1 162 w
' LIABILITIES AND FUND EQUITY
Liabilities:
Accounts Payable $ 242,400 $ 200,033 $ 121,459 $ 5,936
Tax Anticipation Note
Accrued Wages and Benefits Payable 280 2,066
Accrued Compensated Absences Payable 1,930 1,444
Due to Other Funds 205 1,031
e to Other Governmental Units 4,259
Deposits in Escrow
Deferred Revenues -�
Other Current Liabilities
Total Liabilities 247,144 20 ,065 ...., 122,199
'Fund Equity:
Fund Balances:
Reserved for Encumbrances
Unreserved, Designated for Beaches '348,931
k esig � 76, d� 1,2 2,3f12 ,
Unreserved nd � nated 1, 30 2,122,43
... _ , .. ....®. _._�.._�...... 173 119
.,�..� .w._ _ :.._w._
Total Fund Equity 1,678,630 2,1 2,435 1,6111,233 173,179`
Total Liabilities and Fund Equity $ ,925774 $ 327�60 $ 73 432 $ N 61 42
.. __. _ 2
..___ .��:.�...... _.... ..... _. , _ . ._... .. ,M... ... . _._ ,
Fire And
Tourist Tourist Tourist Ambulance Fire And
Development, Development, Dewreioprinent, Governmental District#1, Ambulance
District#Three, District Wour, District Wive, Fund Type Lower and District#5,
.. ... _ ..m. ._._ __... . . _ Dent rekn AA'i 'dle lGeys ... Tavernier
Three Dent Three Dent Three
322,062 „ 26 3 ,17 $ 11,07 ,732 ,11
w 92,542
1,528,202 196,242
("1,211,42 ) (125,097)
2,084 1,808 2,120251
3,002 3,607 21895 487,262 41,451 6,273
276 7 1 1626 747 532
. _e ��:. :-..,�,m ...: .
$ 8,331 4 8,623 $ 24,119 $ 61,426 $ . 163,420 $ 27,85
53;6$2 78,341 11,071
611505 1,892
-� 32,321 31,596 6,029
w 166,922 -1;401 4
® 7,9$9,708
745 ,37 .'
r
m
316„77 3 6A,76" 342& 6 8,02 1W3 6� 07 1 w 476,
a
$ 1643
9 �1 1 526 23,532
Em3 (Confi 1e )
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS-CONTINUED
SEPTEMBER 30, 1996
Unincorporated
Area Service Unincorporated
Fire And Translator District, Area Service
Ambulance System Planning, District,
District , Service Building and Parks and
._:mL�urgo District nl ...n.. m. Recreation._.._..
ASSETS
Assets:
Cash and CashEquivalents 391,560 56,936 $ ,750„298 454,330
Investments at Cost or
Amortized Cost 1,388,132
Accounts Receivable:
Other 160 2,090 117 1,200
Allowance r Other.Uncollectible
Mortgage Note Receivable Allowance for Mortgage Receivable � m
Due from Other Funds 1,165
Due from Other Governmental Units 4,11610 127V4,90 11,219,
Interest Receivable — 14„974,
Total Assets ., $ $ S 036 $ 3 260 71 $ 467 S74
LIABILITIES AND FUND EQUITY
Liabilities;
Accounts Payable $ 39,823 $ 252 $ 198,991 $ 16,700
Tax Anticipation Note
Accrued Wages and Benefits Payable 1,129 115,720 19,464
Accrued Compensated Absences Payable 15,172
Due to Other Funds 12,013 17,566 1,360
Due to Other Governmental Units 476 476 1,826
Deposits in Escrow 1,750 6,000
Deferred Revenues
Other Current Liabilities70
- --
„ ,
Total Liabilities 53 252 34,503 " 2,$ 2
_. ._.w .
Fund Equity,
Fund Balances:
Reserved for Encumbrances 116 4,663 19,600
Unreserved, Designated for Beaches
Unreserved Undesignate 7 '6 2 ($ 385,792,
Total Fund Equity 1, W6�g 64 ; ....._ � U�6` _ ._ 05,3g2�
Total Liabilities and Fund Equity $ w w w 95665 $ � 1� 035 $ 3280971 m $� . ._�_,.467,g,14
Impact Fees, impact Feet, Impact Fees,
Impact Fees, Parks and Impact Fees, Impact Fees, Police Fire and
sM ". _.... Recreation Libraries ;solid Waste Facilities
3,724,787 .841,„ 502,465 $ 134,245 724,304 212,834
2,815,898
m� 'kmmr a.� .. wiwnS
aso a�uiui�, +vam ��i�i� m9m
ry
30g37 µ_ ,. ,�*r.n �m� gay i:�'.^r�;r.�„. w � '~•m�^�' ���.�;�y ,.m�,�,w��.may,-+-.�^'.,-.M-a.�".M„-M,..�._
e
$ 1,858 3 37,451 $ 00,762 $ 128 $ 300 $ 210
323
1,368 5,059
52,000 16,150 -�
5 ,883 1 8 3 1
o.a��Mnu�m. �o" ..J .�,m.«...x.+«.++�A....„'c,,.�..-.uS..-,......,....., oww......
1,166 21,454
ti
,,gffi 8� 3 . — - , w � M, 1�,dpwA15® 7 1,1 0 42110
7y 2121
86 782, 9 4 ^ ,73 111. ,. A �6
6571061 841 m $ 50 465 14 24r $ 72 ,30 $ 212
834
(Gon nu )
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS�CONTINUED
SEP'TEMBER 30 1996
Upper Keys
Health Care
911 Duck Key Local Special
Enhancement Security Housing Taxing
Fees District Assistance District
ASSETS
Assets:
Cash and Cash Equivalents $ 436,467 $ 61,706 $ 189,323 $ 919,727
Investments at Cost or
Amortized Cost - 2 776,264
Accounts Receivable.-,
Other 31,466 -- --
Allowance r Other Uncoll tible —
Mortgage Note Receivable 847,275
Allowance for Mortgage Receivable --
Due from Other Funds --
Due from Other Governmental Units -- 2 94,044
Interest Receivable 17,690 29 S
Total Assets $ 1 149.13 $ 3,
.. w. .a..:.,,:.,. ,,�
�467 97 61 76 72 941 _
LIABILITIES AND FUND EQUITY
Liabilities:
Accounts Payable $ 23,146 8,883 14,629 2,936
Tax Anticipation Note --
Accrued Wages and Benefits Payable able 3'35
Accrued Compensated Absences payable 3,732
Due to Other Funds. 1
Due to Other Governmental Units 56,736 139
[deposits in Escrow --
Deferred Revenues 847,275 --
Other Current Liabilities — --
Total Liabilities 3,14 - ::. 8,883 �...m., w9201,642 , 1 mm17
Fund Equity:Fund Balances—
eserved for Encumbrances 225 � � 7
Unreserved, Designated for Beaches -- -- --
Unreserved, Undesignated 6 2 62,826, 228,400 692
Total Fund Equity 827 5262d, 26Q4 3715;;
Total Liabilities and FundEquity $ 467,973 6 i76 $ 1491 $ 3654C1
udjne Jolly Roger Winston
Gardens Estates Waterway
Municipal Municipal Municipal
Service Service Service
Culvert district Culvert District Taxing District
200,368 ,612 116,062 42,467,563
15,280,221
1,765,198
(1,336,526)
„b 1,538,842
r (387,274)
246,356
4,093 2,0 3,347,127
.�yyvap�pgy�,
04 461 53�656 S, 11$, 52 63126 sa
$ 1,621,376
130,000 130,000
85,012
89,160
7,835 4,394 659 252,910
3168447
8,425
9,141,276
9
6 4 g10 80 859 11,844,901'
50,41
3141 ,03-1
1g5Mi121. p519 1 ,7 "
-'. mw•Mw 50g7651,349
.�..m�w.Mio,.;a*b•
195M821' 76�8192,7 51,15Q„6w
.,mn_� .,.�m� ,� .«� .,.g mw��,.«✓e,..m,m mP�m�a�, '���.�...���..."m<.., � �wmb b�.�,�, - ..,��., w—.
116 2 3 125 596
�7„
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FIND BALANCE
ALL SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996
Affordable Fine Road
Housing and and Law
�,._ _.. �.. .. : .
m....._.�` r
.._..ma�rns ......._Forfeiture Bn°d Ubre
._. �........ .. ... ._.�� ...__.. .�..__
Revenues:
Taxes -- 28,348, 31 1,929,858
Licenses&Permits
Intergovernmental 824,387 165,561 2,921,901
Charges for Services 3,119 4,138,457 140,928
Fines& Forfeitures , 37,013
Investment Income 7,218 712,568 777,746 653
a
Miscellaneous 2„ 5I) 2`1, 51 2,584, 2
Total Revenues 657�562 35,008,679 5w, 3,017 .m. m A " ..
Expenditures,
Current:
General Government — 787,028 45,633
Public Safety 31,608,823
Physical Environment
Transportation — 4,147,017 Economic Environment 971.211 25,337 -
Human Services — 643,833 -�
Culture and Recreation
Debt Service
Total Expenditures 0719211 ._ ..,„�32,396,851 16 17 . ..��.
Excess of Revenues /
(Under)Expenditures W. _ 2,612,828,. 966.10,30 ..o
Other Financing Sources/(Uses):
Transfers from Other Funds 7,704,
Excess of Revenues and Other
Sources fiver/(Under)Expenditures
&Other Uses (105,925) 2,612,828 986,830 (8,165)
Fund Balance, October 1, 1 ; 1 m t 4 . 7,, 4 w 12 198,37 a6I1
Fund Balance, September30, 1 .....; :, 205199 1 M,%671. .. w.1 mI35 pz 914
Tourist
Development,
Tourist Administrative "Tourist 'tourist Tourist 'Tourist
Development, and Development Development, Development, Development,
All Districts, Promotional, District#One, District wo, District#Three, District#Four,
F
Two Cent TWO +fit Three Dent Three Cent Three Cent Three Dent
, 16,349 , 3,971,052 1,611,444 159,926 352,727 354„410
u
20,698 42,890 16,115 1,749 4,852 4,184
76,335 69,039 67,730 5,259 9, 3 11,275
x7
4 2p01 , ,143,63 1,695,2119 1' ,934 3 , 1 359,1 '9
.„....,....,,...�. „M.ow.p..�.. „�„ .a,.,,.aww..�r..«,..V.w. .n... .,,.w...,..w........n.... +-+.-..... ,...M,.«.wx-,.+.w-.+.,ate ..�.., .. .+.......w ., w.....m.+...,....+,-....gym, .b................ .rv.M.,. ...,..,..q.r—.m..,..
., auo e.m _ wmµii, w•dp
•. wutl me Iowa ,. Hsu my ,. r ,. .,.
1, 16;257 3,749,089 1,192,097 106,363 239,101 2333 3
233.333 1,6°i6,267. 3p74d06'9 11>,°192p09� 10 ,363 23
. .w N...M..m+w .uAwnrrr..W*w..++w. wM „p...w�. n Do.......wwa -m .J..�mm,an++M+ •m�' •^^.•••••mom^+•+ w
- 66.12 ,°" �.� °� � �31
95,125 394,747 503,192 60,571 127,811 136,53
1 2 5 � 1,72 `1i 1,10ie41! 112p666 10p976, 206,45
1,671163 2,12 ,46 11611 117 �1 " 1 ,76 34
�.��.. _ .
E-9 ( ontinu )
ONROB 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, 11996
Fire and
Tourist Ambulance Fire and
Development, Governmental District 1, Ambulance
District#Five, Fund Type Lower and District#5,
Three Cent
�..�....0 � n ier
Revenues,
Gr�nfi�s.�w...W. _1414iddlee s Taven-IK__._..._._...
Taxes $ 2,865,618 429„616
Licenses& Permits
Intergovernmental 2,234„575 11,
Charges for Services 4,695 12„677 575,605 175,290
Fines & Forfeitures
Investment Income 11,502 41 ,609 103„657 25,676
Miscellaneous ,73 a62 100
Total Revenues 481,691 2,693,991 3,558,569 6,30,682"
Expenditures:
Current,
General Government 651,651 163,31 21,749
Public Safety „W 90,223 3„354„429 491,381
Physical Environment 377,357 — —
Transporttation — -�
Economic Environment 337,891 45„221
Duman Services 692,466 -�
Culture and Recreation 1,368,864 �-
Debt Service
Total Expenditures 337,891 3,225,804, 3d517,.745 61 „03
Excess of Revenues r/
(Under) Expenditures 143,751,613) 40,824 117,77
Other Financing Sources/(Uses)*
Transfers from Other Funds 1,9h420
Excess of Revenues and Other
Sources Overt(Under) Expenditures
&Other Uses 143,700 1,376„507 40,824 117,772
Fund Balance, October 1„ 2D4„32 11,1, 273 360,197
Fund Balance, September 30, 1996 $ 348029 $_.._ 1,37 , _97 $ 152, 97 6 47I,5
®1D
Unincorporated
Area Service Unincorporated
Fire and Translator District, Area Service
Ambulance System Planning, District, Impact Fees,
District , Service Building and Parks and Impact Fees, Parks and
District_ 'Recreation Roarda�ray Recreation
ems ' dr+in�._ ._,mm .m.� . , .... _._!0 �,.m.:. . �...._ _...
274,984 $ 26,555 2,8209986 781,346
" — 2,040,015
371,424 984
4,066 359,052 42,696
31,660
6,311
,523
2..m x..mm... 4N90 _mm1. .., 1960 5
5 4 ,412. 10645.
,.uP mm .mmw. 3 �130 3 1 ,6091:��2 87 767 6082 .
24,532 ,n 1,919,207
475,241 -- 2,077,841 634,990
122,769 "503, 1.0
evr ,xpr mm uu " +'� mi
135,149 776,078 105,463
" X
4997711 51 9` 4,7��` 27 "6,07 03�1 105,463
"
rog3 . ^. w11i1 1664306 100,426 0 43257
(193,643) (1 1,961), 1,054,305 100,426 264,098 43,257
'1 (Continued)
MONROE COUNTY,FIsORiDA-BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE
ALL.SPECIAL,REVENUE FUNDS-CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEM13ER 30, 1996
Impact Fees, Impact Fees,
Impact Fees, Impact Fees, Police 'Fire and
Libraties Solid Waste Facilities EMS
Revenues:
Taxes
Licenses& Permits
Intergovernmental �-
Charges for Services
Fines&Forfeitures
Investment Income 26,384 4,957 34,744 9,006
iscellaneou ;
114,1 1 281 6 � 42,288
..,.,��_:..,..
Total Revenues 1 m31'6' 33�06 97'225 4
_.w..
Expenditures:
Current;
General Government — -�
Public Safety 900 630
Physical Environment 384
Transportation � --
Economic Environment W�
Human Services
Culture and Recreation 187,933
Debt Service
Total Expenditures 9w31
Excess of Revenues Over/
(tender)Expenditures 46 6 3 60
67 _ 32 Other Financing Sources/(Uses):
Transfers from Other Funds -�
Excess of Revenues and Other
Sources O er/(Un er) Expenditures
Other Uses (46,623) 32,676 96,325 50,664
�. „ .' .. 66 ,679 U Balance, October 1, 1 466 1 14h9 p32..__ ,. 7 ._. ,m...._ .. . :..
Fund Balance, September 30, 1 -421,703, 1 117
1 �6 4
-12
Upper Keys Cudjoe Jolly Roger
Health Care Gardens °Estates
911 Duck Key Local Special Municipal Municipal
Enhancement Security Housing Taxing Service Service
e ...,!_ is ., Assistance ._._ Culvert District Culvert District
525,1176
378,246 4,066 2,043
10,304 ....w:... 213,170 �2�
2 m...�
23�
39 ,609 71 'i5 53 8 2 60 9 �197
2,003 7 6,556 2,714
202,628 59,655
29,96 16,609
' wr wr vum �e gmmW
tip, Lnww 448,505
186,228
7 4�
.:2Ct .a� �,W. �:d 5 2 � 35'' 37,9W
2, S 61 W 3 44 5�-., r...*+ ww..ww.....uir..Mr...;+ry..w. .,.y yW.w,w..... ��r+• °
11JO 701, 95
3 '
189,981 9,352 67,364 (62,003) 196,701 79,096
54,646 43473 �l16 3 7;�._ _ 6 1 "� 77
w. . � 5 L:6'49 5 3�71 „766 �$21
� 444827
E-13 (Continued)
ONROE 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, 1996
Winston
Waterway
Municipal
Service
Tay!n District Total
Revenues;
Taxes $ 46,309,142
Licenses& Permits 2,04 ,01
Intergovernmental 7,055,871
Charges for Services 5,932,070
Fines Forfeitures 1,690,274
Investment Income 5,254,
Miscellaneous _R Ism � 1,� ,
Total Revenues 4, , , '67,884,649
Expenditures,
Current:
General Government 3,624,600
Public Safety 36,361,931
Physical Environment 47,432 1,1 ,660
Transportation ,773,316
Economic Environment 8,963, 05
Human Services 1,6 2,549
Culture and Recreation -- 2,57 ,492
Debt Service
Total Expenditures 47,432 61,028,200
Excess of Revenues Over/
(Under) Expenditures w...,..... 6..,6. 6, 49'4................
Other Financing Sourcest(Uses):
Transfers from Other Funds 1,918,124
Excess of Revenues and Other
Source Over/(Under)Expenditures
&Other uses (12,669) 8,574,57
Fund Balance, October 1, 1995 11`2,; 42,606
Fund Balance, September 30, 1996 $ :: 2 $ _ ,iwR697,n
E-14
THIS RAGE iNfOriONALLY,LEFT,BLANK
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE®BUDGET AND ACTUAL
AFFORDABLE HOUSING PROGRAMS SPECIAL REVENUE FUND
FOR THE FISCAL,YEAR ENDED SEPTEM'BER 30„ 1996
Variance
Favorable
Bea .o. .:.. Actual (Unfavorable)
Revenues:
Intergovernmental 1„279„371 624„367 (454,984)
Charges for Services 3,1193,119
Investment Income 7„600 7„216 (232)
Miscellaneous 22,„66 '
Total Revenues .�1,26„t)71�: 657,56 429„29�
Expenditures:
Current:
Economic Environment,
Community Development Block Grant 293,462 285,666 7,594
Home Investment Partnership Program 965,669 538,496 447,391
Plan 2000 26,206 7„704 16„502
Rental Rehab 139 21' 1351 ,
... .,. . _
Total Expenditure ....__...1 ��v696 91„ 1.1... 473,017.,
Excess of Revenues Over/
(Under) Expenditures (1.57,627) (11 „ 29) __..,a 44,108
Other Financing Sources/(Uses ):
Transfers from tither Funds 5 HOC _. .r.,o w ... .. .,�4 , .w. ,.
Excess of Revenues and Other Sources
Over/(Under) Expenditures and Other Uses (100„627) (105,925) (5,098)
Fund Balance, October 1, 1995 311,12411,124
Fund Balance, September 30„ 1996 210 297 w ,"06,,1 9
®1
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
FIANCES IN FUND BALANCE-BUDGET AND ACTUAL
FINE AND FORFEITURE SPECIAL REVENUE FUND
FOR,THE FISCAL YEAR ENDED"SEPTEMBER 30, 1996
Variance
Favorable
IS�d Actual �nf
Revenues,-
Taxes 29,357,530 28,348,631 (1,008,899)
Intergovernmental 13,636,599 165„561 (13,471,038)
Charges for Services 1,992,951 4,1138„457 -2045„506
Fines and Forfeitures 1,512, 00 1,621,601 10 , 01
Investment Income 406,000 712,566
Miscellaneous
c u 21,661f -
Total Revenues
Expenditures,
Currents
General Governments
�P�
Witness Fees 61652�0 .„,767„C 2
Public Safety,
Sheriffs Budget 27, 1,603, 27,661,603
Sheriff Other 2,967,641 2,849,490 130,151
LEER F6nds 75,000 75„000
Sheriffs HIDTA Grants 13,465,599 13„465,599
Sheriffs Child Safety Program 10,772 10,772
Shoe ° s Off Duty Program 50,000 50,000
Jail Operations � � 164,1 ;�11,11j 02 72,458
Public Works Correction Facilities, 901
Toil Public Safely 4
;424f 3 1, E0�6�u923 13,61'x,16 ,
Human Services:
Handica
p Parking Fines
Total Expenditure 21, 3 ,395w,651 113 3�„6 .
Excess of Revenues Over/
(Under) Expenditures 7j 37, ,61,2 626 I�965 49
r* ...... .._ w
�Other Financing Sources/(Uses):
Reserve for Contingencies
23F
Transfers to Other Fundy
p 21,501 21,E Total Other Fpn nIrr 'Suro
,Excess of Revenues and,Other Sourbe Over/
(Und+er)` r��dit�are en��rJ � �e 425,776 2, 12-82' 2,137,05�
Fund Balance, October 1,"1SS5 6'a20 „64 ,q 3
Fund Balance, September 30, 1996 M 863,316
MONROE COUNTY,FLORIDA-BOARD OF COUN COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITU,RES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
ROAD AND BRIDGE SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996
Variance
Favorable
Sudt_.�..__. _.Actual (Unfavp! u
Revenues:
Taxes , $ 114725,000 $ 1',929,858 $ 204,858
Intergovernmental 2,605,000 2,q21L,9()1 316,901
Charges for Services 12,500 140,928 128,428
Investment Income 400,000 777,746 377,746
Miscellaneous 3,500 32,684
Total Revenues
Expenditures,
Current-
Transportation-
Road Department 2,369,625 2131,219 238,406
Boot Key Bridge 108,491 100,367 8,134
County Engineer 580,637 415,591 165,046
Local Option Gas Tax:,
Street Lighting 269,965 269,372 593
Local Option Gas Tax Projects 2,100,000 217,991 1,862,009
80%Gas Tax 8,823,159 862,159 7,961,000
In-House Projects - 25 ,0'O I30 3 6 11 9,072"
Total Transportation 14,501"'617 10,364,860
'Economic Environmeft
Veteran's Affairs Transportation
Ak -T�
Human Services:
Transportation-Hurnan Services 6491,1711
Total Expenditures v.187 10,361,977
Excess of Revenues Over/
(Under)'Expenditutes 906,830, 1,8,04
Other Financing Sources/(Uses):
Reserve for Contingencies .............
Excess of Revenues and Other Sources Over/
(Under)Expenditures and Other Uses (10,522,200) 986,830 t1,509,030
Fund,Balance, October 1, 1995 &1��372 . 12194 3172
Fund Balance, September,30, 1996 1, 676 1 t2
V_�17
MONROE COU , FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURESAN6'
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
LAW LIBRARY SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996
Va ria n
Favorable .
pd Aft II�rafdrubl
Revenues:
Fires and Forfeitures 30,500 $ 37,013 $ 6,513
Investment Income 653 15
Miscellaneous �2
068-
Expenditures.
Current
General ,vemme utp
Operations
Excess of Revenues es Over/
(Under) Expenditures 1 1 P
Other Financing Sources/(Uses�.,'
Reserve for'Contin ois
Excess of Revenu and Other,Sources Over'/
(Under) Expenditures and Other s (13, 75) (8,165) 531Y'0
Fund Mance, October 1, 1995 4, , 5,9
Fund,Balance, September 30, 1996 1`f 1- t ��� ,.�� 5 31�0
®1
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
HERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE ar BUDGET AND ACTUAL
TOURIST DEVELOPMENT,ALL DISTRICTS,TWO CENT SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEP'TEMBER 30,1996
Variance
Favorable
(Unfavorable)
Taxes 1,609,272 1 16,3 9 307,077
Charges for Services w, 20,698 20,696
Investment Income 76 33 6
Total Revenues27 2�13'32 0e f
Expenditures,
Current
Economic trivironmeht
Administration 99003 626,690 163,913
Cultural Umbrella 347,000 27 Y037 67,963
Fishing Umbrella 446,000 410;627 35,173
Diving Umbrella 'I MO
Total Expenditures
� �.
Excess of Revenues Over/
(Under)erg Expenditures � 3 126 672, 56.
,w . ..
Other Financing So r st( UUs ):
Reserve for Contingencies
_ 162,�75C� 1621 6 '
Excess of Revenues and Other Sources Over/
(Under) Expenditures and Other Uses (437„081') 398,125 835,206
Fund Balance„ Octeberal„ 199" l®2650 1,2690
Fund Balance Septernber 30, 1996 643& 24 1 73'63 ., $ 636, 06
m1
O ROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES,IN FUND BALANCE,-BUDGET AND ACTUAL
TOURIST DEVELOPMENT,ADMINISTRATIVE AND PROMOTIONAL,TWO CENT
SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1996
Variance
F vomble
Revenues,
Taxes,° $ 3„334," 26 3,971,052 636,324
Charges for Services 42,890 42,69
Investment Income 69,039 89,039
Miscellaneous
Mw
Total Revenues 4, 63 91�
Expenditures,
Current
Economic Environment,,
and Promotion 3,4P�dmirllstrative Services �B6 169 3�� �$91 42,1 ��9'6, ,3,8
Total Expenditures 3, ; ,97 a74 ,6 69 1$4u108
Excess of Revenues Over
(Under) Expenditures (568, 69) 39 ,747 96r3,216
Other Financing
Reserver C tlra�anba , .
(� sum.
Excess of Revenues and Other Sources Over
(Under)nder) penditures and Other Uses ('9 ,71 ) 394,747 1,36 ;4
Fund Balance,October 1, 1< �Ww� 727^ ��� � .� ��7 It _.._.....-w _._.__...
,Fund Balance, September 3 , 1996 � 6 1G,a 7 .� � $ .J Q 4
E_2g
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
TOURIST DEVELOPMENT,DISTRICT#ONE,THREE CENT SPECIALAEVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1996
Variance
Favorable
Irc A a ("favorab!,e)
...w. .... _. . .o . .. _..... .._._..n ._�...._
Revenues.
Taxes `. 1,359,600 $ :f,511�,444 $ 251,844
Charges for Services —
Inveetrient Income
Total Revenues 1
nditure ,
Cgrrent'
Economic'Environment:
TDC Administrative 35,630 26,532 '12,048
Tourist Information Services 211$3,boo 209,303 9,697
Brice and Mortar 228,811 193,597 35,214
Special Events 251, 160„749 90,617
Promotion and Advertising 601, `/'4„93 26,283
Beaches 1 2�914` 2Sa92 1 5,n
m �➢nn...,......,..w..,e a ,....me......m,m.m.An., mnn...A2.m,+/o.... ,a.. ..m..., ...,w, ua...umM,��w',W�,wWw•�w.
Total Ependit�rea 1,521�, 4� ... , �M�92�., 39„`pmyy�
Excess of Revenues Over/
(Under) Expenditure 1S ,m 11 31 2 3r
Other Financing Seurcest(Ueee).
Reserve for Contingencies 1 fi9S
Excess of Revenues and Other,Sources Over/
(Under)Expenditures andl Other Use (2.98,301) 503,192 801,493
Fund Balance, October 1, 1995
.Fund Balance,September 30, 19 $ $99 g 1611,233 $ 5 1 3
E-21
ONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
IONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUN B ve ALANCE BUDGET AND'A,CTUAL
TOURIST DEVELOPMENT, DISTRICT#TWO,THREE CENT SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996
Variance,
Favorable
Bud
tUnfiauvaokI �
Revenues:
Taxes $ 148,320�^ $ 1r59,9 $ 11 p
Charges for Services 1,749 1,74
Investment Income
Total Revenues
Expenditure "
Current;
Economic Environment;
7 C Administrative 4� 10 4,310, ,
Tourist Information Services 52,306 51,296 1, 09
Bricks and Mortar 23,663 20,849 2,6 4"
Special Events 17 1,000 770
Promotion and Advertising 9 ._ . , 6
Tot ul.Expen itures 1 0" 1I i6 351'"
Excess ess of Revenues Over/
(Under)Expenditures
E
Other Financing Sources/(Uses):
Reserve for Contingencies 14�63 1453
Excess of Revenues and Other Sources Over/
(Under)Expenditures and Other gees ,963) 60,571 68,554
Fund Balance, Onto 1m,,,
¢" 1995
Fund Balance, September 30, 1996 104 626 $ 73 1,70 $. 5
a
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
TOURIST DEVELOPMENT,DISTRICT#THREE,THREE CENT SPECIAL REVENUE FUN
FOR THE FISCAL YEAR ENDED SE TEMBER 30, 1996
Valance
Favorable
B as t Aotuat (Unfavora bi
Revenues:
Taxes71,920 352,727 60,60
Charges r Services 4,852 4„652
Investment Income $33
a
Total Revenue 2 ,92C ,5 9
Expenditures,
Current,
Economic Environment',
TDC Administrative 7j726 5,244 2,462
Tourist Information Services 60,600 78,148 2„452
Bricks and Mortar 35,483 30,050 5,433
Special Events 1, 78
Promotion and Advertising
Total Expenditures 2 T,1 2, 23g$1tI1 1 ,4 31
Excess of Revenues Over/
(Under)Expenditures, 4 63 ;1 7,611 1�13w423.
Other Financing Sources/(Uses),
Reserve foe Contingencies (2t i
Excess of Revenue end Other Spurde Over
(Under) Expenditures and,Other Uses (12,804) 127,811 140„615
Fund Balers ,'Octc er 1, 1995
197 190,97
Fund Balance, September 30, 1996 . _...�� 7§,17 311787 140�61,
E-
ONROE COUNTY, FLORIDA-BOARD F COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE °BUDGET AND ACTUAL
TOURIST DEVELOPMENT,DISTRICT#FOUR,THREE CENT SPECIAL REVENUE FUN
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996
Variance
Favorable
d + t AattrlUt�fvcarle
�.. �.Bi
Revenues:
Taxes $ 290,640 354,410 67,770
Charges for Services 4�1 4 41
Investment income 1 275 1,215
Total Revenues E. '�
ExiJenditures
Current
Econ rnic Einvironrnentm
TDC Administrative %426 .5,734 2,694,
Tourist Information . e. "dee 80,000 68,175 -11,825
Bricks and Mortar 19,638 16„270 1,368
Special Events 29,865 2,333,
U:
Promotion and Adverti ing -- 143,013 ���� L6 1
Total Expenditures 0,; . 2 3 47, 11,.
Excess of Revenues Over/
(Under)Expenditures 15 1 536 1'20 4
Other Financing Sources/(Uses):
Reserve for .
Contingencies
Excess of Revenues and Other Sources Over/
(Under)Expenditures and Other Dees (13,968) 136„536 150,504
Fund Balance, October 1, 1995 206, 206,4,,5E
Fund Balance, Septetnber 30, 1996 192 4 '342 988r50 0
E-24
MONROE COUNTY,FLORID,A-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND,
CHANGES IN FUND BALANCE®BUDGET AND ACTUAL
TOURIST DEVELOPMENT, DISTRICT#FIVE,THREE CENT SPECIAL°REVENUE FUND
FOR THE FISCAL YEAR ENDED S PTEM ER 30, 1996
Variance
Favorable
le
Ifd0f _ Actuot, QUnfavcrable)
«aw.rv.rw w.....u.w..n.F, hw.„......M...r. .,.....m.........._..,..o-:-....,. e.»._.,,,.
Revenues-'
Taxes $ 395,520 $ 465,194 $ 59, 74
Charges for Services 4,595 4„695
Investment Income 11,5 2 11�
Tat I Revenues
Currant;
Economic Environment:
TDC Administrative 11,237 " ,652 3,535
Tourist Information SeMces 87,64962,093 5,556
Bricks and Mortar 36,281 22,225 16„056
Spacial Event 8,7'17 — 8,717
Promotion and Advertising, 22$,7 " 225 21 ,T56
, . . M.. ,.
Total Expenditures 374,591 3 7, 91,
Excess of Revenues Overt
(Under)Expenditures E 0� 29 14 '7D I22„ 7 .,,
Other Financing Sources/(Uses):
Reserve for Con0ngencia �( 9� 53). 39 5
Excess of Revenues and Other Sources Overf
(Under) Expenditures and Other Uses (18,624) 143,,700 162,324
October 1 995 204 2
Fund Balance, n �32��9
�. M �.
Fund Balance, September 30, 1996 $ 185 705 $... 46,029 $ 1V62 3�
® 5
ONROE COUNTY, FLORIDA-EOA,RD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
GOVERNMENTAL FUND TYPE GRANTS SPECIAL, REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996
Variance
Favorable
t al QUn�f vora
Revenues: .- _. ..
Intergovernmental 11,669,593 ' 2,234,575 $ (9,435,018)
Charges for Services 961,705 12,377 (32,828)
Investment Income 200,00E 416,809 216,809
Miscellaneous 61,741 29`,730 �22 11f
T061 Revenues 2,11 ,039 2 61 i3,61 1 (9 Na,04 )
Expenditures:
Current:
General verneui ".,
Drug Court Program 251,236 60,696 190w 39
Florida Communities Trust-ROGO 7,650� 4 M, 529,450 7s,130„494
Compensated Abs"ces-Ineligible Grant Costs +32s;000
men O v� 65 1r Total General o e t 1 7
Public Safety:
Emergency Management Trust Fu u`nd 7 w F}2 68,028 2, 14
0 .. - WS Hazardous MitigationMitigation ° �12 .� w� 2 60
Total Public Safety 0, , 146 90, '3 4, 22
Physical'Environ t:
Hazardous Waste Curbside Pickup 46,000 3,999 44,001
Garrison Right Restrooms 157,745 167,745
Key West Anchorage Mooring Buoy 4,600 400
Ocean Reef Installation of R. uulatc9ry Buoys 11,360 11,660 :
Emergency Removal DV092016 957 957
Hammer Point Channel Marker#2 900 900 -�
Emergency Removal DVO92126 3,795 3,795
Sm them Beach Regulatory Buoys 9,660 9,360
North Key Largo Channei'Mark r Repair 3,933 3,963
Emergency Removal `V032130 630 630
Emergency Removal DV03A2146 4,000 4,000 --
'Emergency Removal DV03A2146 ,7 2 1,752
Emergency Removal DV31907,032141,03A2159 3,96.E 3,966 --
Emergency moval.DVOW164 2,160 2,13 -�
Derelict Vessel Removal 58,315 58,312
Ramrod&Su land Ch nl Martyrs 3,700 3,70 -�
Tavernier Creek Relocation of P'ding 11,695 1,69
Emergency Removal DV03 25'0 4,050 4,050
Emergency Removal DV03A2255 966 966 �a
Emergency Removal DV03A2171 Z, 41
Reef Mooring Buoy System 25,000 25,000
'Key West Boating Restricted Area 903 41,1 90�6
a 100, 00� 9�9 937
laaudousTree.Rerno I 6
E-26 (Continued)
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
GOVERNMENTAL FUND TYPE GRANTS SPECIAL REVENUE FUND-CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996
Variance
Favorable
Total Physical Environment 45 ,0 5 37 ,3 7 74, I
Economic Environment .
Low Income Home Energy Assistance 159,299 20,695 136,604'
Net-Ban Emergency Assistance 39,643 804 39,039
SFETC-JTPA Liaison 30,940 6,364 24„556
SF ETC Title IIA/IIC/lI) Intake 66,220 ...7v. 17,330 70,,,66.2w
, .
....... . _ o
Total Economic Environment 310�302 45fi221 27 „ 1
Human Services-
Grace Jones Daycare Center 3„091 3„091
Senior Community Service Employment Program 198,100 42,761 155,339
Senior Community Service Employment Program 7,669 7,869 Title IiIC-1 Concregate Meats 187,654 129,893 57,761
TitleIIIC-2 Home Delivered (deals 183,113 121,954 , 61,159
Community Care for the Elderly 681,913 158,935 522,978
Community Care for Disabled Adults 12 ,030 29,604 99,22
Home Care for the Elderly 32,939 . 16,276 16,663
Title III-D In-Home Services 34,736 27,043 7,695
Support S6rvices IIIB 215,460 144,880 70,560
Atzhei r'a Disease Initiative 3,711 9,962 43,729
Nutrition I I I F 106 1003
Total Human Services 1 n 7o1 � 69 �466 � 1,036,2t3,
Culture and Recreation:
Sombrero Beach Restrooms 107,750 107,750
Artificial Reef Program 50,000 50,00
Florida Communities Trust-Swartz3, 0,0 11„ 064 2,071,130"
_� M. . . , .... ,... _ ,.m,.. .7 w .. .
Total Cultural and Recreation 3,597AT 0 1,361I,664 2,226M666
Total Expenditures 14,16 ,602` 3Po2 ,0'04 10!,936,190
Excess of Revenues r/
(Under) Expenditures 2,1 7, '; .-ARI I )
Other Financing Sources/(Uses)
Transfers fro OtherFunds 2147 6 1 91 , 21 .....,
Excess of revenues and Other Sources
Over/(finder) Expenditures and Other Uses 1,378,607 1,376,,607
Fund Balance, October 1, 1 -
Fund Balance, September 30, 1996 a...:. 1370 607 $ 1,370m007
=Nr� ....wmrto
2
M NROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS'
STATEMENT OF REVENUES, EXPENDITURES AND
GRANGES IN FUND BALANCE m BUDGET AND ACTUAL
FIRE AND AMBULANCE DISTRICT#1 ®LOWER AND MIDDLE KEYS
SPECIAL R15VENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1996
`variance
Favorable
' ;...W. . _ Actual QUntaKR!;alale�
Revenues:
Taxes 2,948,001 2,66 ,61 (32,,353)
Intergovemmental 10,000 11,863 1,663
Charges for Services 460,000 575,605 95,605
Investment Income 40,000 103„657 63,657 ,
Miscellaneous
16 '
Total Revenues , 76Oi1'P �65
Expenditures:
Current-,
General ovemment:
Commissions and Fees164,1 1 11633 21�6
Public Safety.
Fire Rescue-Stock Island 206,132 104,962 101''170
Fire Rescue- Ceppitt 139,147 10 1 29, 4
Fire Rescue-Sugarloaf 134,768 96,899 37,869
Fire Rescue a Big' Pine 206863 172„229 34,624
Fire Rescue-Marathon 196®577 134,899 63,678
Fire Rescue a Conch Key 13 8561 133,414 3,167
Fire Rescue-Layton 76„476 53,591 220365
Fire Rescue®Islamorada 147,266 87,983 59,263
Fire Rescue-Tavernier 29 29 --
Leer& Middle Keys Ambulance District 2u46 a 75 u 1� 40 1'9,136
Total Public Safety 3�726,204 3.,35 ,429m 3717�"
_. a
7.
Total Expenditures 3,.
� Y
Excess of Revenues Over/
433,12 40i�34 473„94E
(Under)
Other Financing Sources/(Uses):
Reserve for Contingencies
Excess of Revenues and Other Sources Over,
Under Expenditures and Other Uses (550,234) 40,824 591,058
Fund Balance, October 1 1995 try �. 1,; 11 273
Fund Balance, September. , ® 19 $ 0 9 ..... 1;ft 7 $...
-26
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
FIRE AND AMBULANCE DISTRICT#5-TAVERNIER SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996
Variance
Favorable
19�mdlet�..�,._ A � Unfarrcrr„aable
Taxes 446,442 429,616 (116,82 )
Charges for Services -m 17 ,290 176„290
Investment Income 10,000 26„676 16„676
Miscellaneous 11
a n,, 1,00 �0m....
Total Revenues 46„ 630,62 17w
Expenditures.
Current;
General Government.
Commission and Fees ... 217 � �w9 "
Public Safety:
Tavernier Volunteer Ambulance 32,099 347,928 14„171
Tavernier"volunteer Fire Dept. 1161„799 14 ,43 16M�
`Fatal Public Safety 6 „ I� � d91, 61
Total Expenditures 548 620
Excess of RevenuesOver/
(Under) Expenditures 92„1'76 1 1777 209„9
Other Financing Sources/(Uses):
Reserve r Contingencies 40 90 �r 401�N0
Excess of Revenues and Other Sources Over/
(Under)Expenditures Other Uses (132,178) 117,772 249,950
Fund Balance, October 1, 1995
360� g7 360i„797
.. 2499,50
..Fund Balance, September 3 , 199 $.. _ _Mµ_..226'619� �__ �.� 478 9� :..... .. �m...�
E-29
ONROE COUNTY,FLORIDA-BOARD OFCOUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
FIRE SAND AMBULANCE DISTRICT#6-KEY LARGO SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEAMBER 3 ,1996
Variance
m Favorable
D t Ao u!alF (�9r~�fanr° bte�
'Revenues,
� .��. �__. w
Taxes �. 2841A56 $ 274,984 $ 48,372)
Charges for Services 4,086 4,086,
Investment Income 15,000, 26,311 f1„311
Miscellaneous 749, 7 �
Total Revenues
Expenditures:
Current:
General Government,
Commissions and Fe � � �Gy6� � ��� �': *6
Public Safety,
Key Largo Volunteer Ambulance 319,185 278,764 40,421
Key Largo Volunteer Fire Dept., 212,567 193,882 18,665
Key Lard Volunteer Fire Dept. Cross Key __. ....__v.... .... v59
Total Public Saty, 3� 7 75A 59,1',
Total Expenditures
EXce
ss°of Revenues Over/
(Under),Expeqditures
o
Other Financing o4rces/(U es°)a
Reserve for Contingencies 01 2F I
Excess of,Revenue$a
(Under) penditurand
Other Sources O r/
Expenditure sand�Oer U � (275,582,) f91 , 3) 81,939
°Fuund"' alan d6 r 1996 55 35,623,
,
B A.
Fund Balance, Sept u her , 1 i'66 ,, 1k. 1t1, , 61 3
,� � v 4• ,_. .. .., �,
E-3tl
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
TRANSLATOR SYSTEM SERVICE DISTRICT SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996
Variance
Favorable
(Unfavo ;bte)
Takes 26,758 26,555 (203)
Investment Income 9„000 4,523 (4,477')
Misceilaneous Revenue 2, ZOO'
Total Revenues
Ergitr :
Current:
Culture and Reamation",
Translator Operations
Excess of Revenues Over/
(Under) Expenditures (113, '12) (101,981) 11,231.
Fund Balance, October 1,, 1995 152 7 5 I a2 7 5
_, m .
Fund Balance, September 30, 1996 4 5"5 $_ ... . . ' . 11 2 '
E-31
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE m BUDGET AND ACTUAL
UNINCORPORATED AREA SERVICE DISTRICT-PLANNING, BUILDING AND
ZONING SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996
Variance
Favorable
i � etuual
Revenuaes.
Taxes $ 2,922,761 2,620,986 (111-01,77 :,
Licenses and Permits 1,080,000 2,040'015 960,01„5
Intergovernmental . 579,805 371 (206„351)
Charges for Services 141,000 359,052 218,062
Fines and Forfeitures 75,000 31,660 (43,340)
Investment Income 100-'000 180„339 80,339
Miscellaneous 5 ' �,5 656
Taal Revenues 4, 55i9' 13 E,
Expenditures,
Currents
General Government
Commissions and Fees 202,115 154,641 47,474
Planning and Zoning 1,326,793 1,, 4 ,96°3 280,310
DCA Land,Development Regulations 275,000 253„803 21,197
Planning Commission 57,431 50,630 6,901
Growth Management.. 43 ,397 389,092 49,305
ROGO Implementation 10,000 10,000
,
Planning and Building Refunds 30, w00 25,15 43i 2
Total General Government
2,5373B 11 ,207 420,5F25
Public Safe
Building Department 1,310,577 1,240,718 69,859
Code,Enforcement 644,921 627,576 17-346,.
Fire Marshall` 28' 3 3Y04; 209j$47, 43,7 7
Total Public Safety a205 2g077 0 130, 1
A 1 ".
Physical Environment
Environmental Resources 26gV9 250,092 19,900
ADID Project(Florida Keys) 10,305 1,1'2,9 9,176
Marine Resources 131,580 1128,019 3,561
Wastewater Management Plan 314,000 „- ; ,0001 - ,000
Tree Canopy Survey 21,500 16 75. _...Wn_ 10,750
� _. - . mom
Total Physical Envlrpi^�erit 747�` 990 1),�
E-32 (CoSntinu
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 SEPTE BER 30, 1996
Variance
Favorable
et A t (Unfavorab! )
Transp tion-
1994 Travel Time Study 11,554, 11,554 �-
Bike and Pedestrian FOOT Plan 130,000." 45,500 34„60D
Transportation Study Plan Update 100
n
To l Transportation n '41k 4 1 r799 ;113' 7 �.
Total Expenditures 5L9L 4
Excess of Revenues Over/
(Under) Expenditures S' y,.. � S9M '
Cher Flnan i S'ou si(Uses):
Reserve for Confingdnciesa: � 0' �,.,., ...u.... _. 194, ...
Excess of Revenues and Other Sources Over/
(Antler) Expenditures and Other Uses (918,612) 1,054,305 1„872,917
Fund Balance, October 1-, 1995 � 9 163 1q89 '1 3
Fund Balance, September 30, 199
E-33
GNRGE 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 30,1996
varilartce
Favorable
t AS
AUhf vora 11
Taxes 800,474 T 1,346 (28,126)
Intergovernmental 6100 984 484
Charges for Services 26,000 42,898 1 v996
Investment Income 12,000 31,608 19,608,
Miscellaneous 669
-Total Revenues
Expenditures-
Current:
Culture and Recreation:
Parks&Beaches Unincorporated
59+ mS 9 1 5 f
Excess of Revenues Overt
(Under) Expenditures q 4 ,
r:
Other Financing Sources/(Uses):
Reserve for Contingencies Ir
Excess of Revenues and Other Sources Over/
(Under) Expenditures and Other ( 2, 1)' 100,426 1 ;077,
Fund Balance, October 1, 199
Fund Balance, September , 1 2 �1' 1
� �, �• .
MONROE COUNTY®FLORIDA-BOARD OF"COIUNTY COMMISSIONERS
SIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
IMPACT FEES-ROA►DWAYS"SP CIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED S PTE BER 30,1996
Variance
Favorable
at A Wal Unfavorable
Revenues
Investment Income 2010,000 7 31 ,196 $ 115,196
Miscellaneous 2600,0 452�412 1' 1
Taal Revenues 4,80000,, TIRIL 25760I
per�dit�rea:
Current
Transportation:
it Share Improvement County amide 4,040,000 4,040,000
Fair Share Improvement Dist 1 755,000 279,805 505,195
Fair Share Improvement Dist 2 417,000 . 417,000
Fair Share Improvement Dist 3 860,000 171,705 688,295
Fair Share Improvement q C Idrf Beach 129,000 5 w000 77� 0
_.a..__._ _ 2,
Total Expenditures 6231, 0 5 �510 ,7 7a 90
Excess of Revenues Over/
(Under) Expenditures ( ,751,000) 2e4,098 6,015,098
'sand BaWndey October 1, 1095 6, 51 3 5� 01� 7
a .. �,.....�.
Fund Balance, September0� 1996 I00 7 �
E-35
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL,
IMPACT FEES-PARKS AND RECREATION
SPECIAL REVENUE FUND
FOR T E FISCAL YEAR ENDED SEPTEMI3ER 30, 1996
Variance
Favorable
.. q l
014a (UruTarrdra le,
Revenues:
a' Ael
Investment Income 4 ,47 22,975
Miscellaneous
s 113,5�I 10 , 45
Total Revenues �� N �O'. � � ,.
Expenditures-,
Current,
Culture and Recreation-
Fair Share Imprdvernent Dist 1 119,096 t700 117,396
Fair Share Improvement Dist 2 13,000 13,000
Fair Share Improvement Dist 3 405,000 340 404,660
FairrSh re Improvement Key Colorty'Seach 17,650 16,150 1,500
Big Coppitt Key Park 131P6041 3 ,1472' 35j132
Jesse Hobbs-Park55, u1 106,199
Total Ex w d(fures 35 06 3 ,6
Excess of Revenues Over
(Under) Expenditures (65 ;3 D)� , 57„ 6 ,607
Fund Balance, October 1, 1995 730,t� : 730,03
Fund Balance, September 308 1996 IL2�Lqjt s ...�� 'i ,;
ONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONER
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE_BUDGET AND ACTUAL
IMPACT FEES-LIBRARIES SPECIAL. REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,.1996
Variance
Favorable
I ud et:� .w A+ f (Unf�Korablby
Revenues
Investment Income 1,,0 261,384 4 15,3 8
Miscellaneous
Total Revenues' 131,�000 1 1 5 1 3
Expenditures,
Current:
Culture and Recreatiow
Fair Share Improvement County,Wde 712,450 38,923 33,627
Marathon Library 30,000 24,690 5,310
I larnotada,Libras 220,000 102,6 ' 117,453
Countywide Automation 1177 06, 16t# 155J22
Total Expenditures 16936
Excess of Revenues.Over/
(Under) Expenditures (368,450) J ,623) 3,21,A27
Fund Eatancee, October 1, 1995 t326'
Fund Balance, September 30, 1996 $ 76 21 3 3 6
r
E-3
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 FUN
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1996
Variance
Favorable
Revenues:
Investment Income 15,000 , 4,957 � .�,(1� '
Miscellaneous
Total Revenues
Expenditures,-
Current
Physical Environment:
Fair Share Improvement Projects
Excess of Revenues Over/
(Under)rExpenditures, 7, �0) b` S a " 3 ,u4 9
Fund Balance, ctob r 1, 199
Fund Balance, September 30, 1996 4.16BS 1,34,114I
E-38
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
IMPACT FEES -POLICE FACILITIES SPECIAL REVE UE FUND
FOR THE FISCALYEAR ENDED SEPTEMBER 30, 1996
Variance
Favorable
'. A 1 Unta O
Investment Income �� „ � . A7 500 34,744 17,244
Miscellaneous � 7�,0�0v �� � 62,481° 12,5�9
Total, ' ve a eS
Expenditures:
Current,
Public Safety,
Fair Share Improvement County Wide 614,875 750 614,126
Fair Share Improvement Dist 3 1,000 150 850
Police Facilities 10
i
Total Expenditures 16 �,1� 5 1 631��975
Excess of Revenues s Over/
(Under) Expenditures (545,37'5) 96,325 641,700
and Balance, October"l, 1995 E7,r7 7 e79
Find-Balance, September 30,1996 �� ,
-39
NROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AN
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
IMPACT FEES-FIRE AND EMS SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996
Variance
Favorable
B"d "t. Actuall
Revenues:
�
Investment Income $ 2610 0..007
Miscellaneous
Total Revenues 11 Al ,1I
Expenditures:
Current:
Public Safetu
Fair Share Improvement Dist 1 74,0000 525 73,475
Fair Share Improvement Dist 2 22,000 22,000
Fair Share Improvement Dist 3 90,000 105 89,896
Fair it Share Improvement Key Colon h 1 a,
Toted Expenditures �S7w 630 1? �3
Excess of Revenues Over/
(Under) Expenditures (144,894) 50,665 1 95�550
i
� e e� 7',�
Fund B ..�
Fund Bolance,.September$0, 1996 1 0 ,d 1 19
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
MISSIONE
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE BUDGET AND ACTUAL
911 ENHANCEMENT FEES SPECIAL REVENUE FUND
FOR THE FISCAL.YEAR ENDED SEPTEMBER 30, 1996
Variance
Favorable
4! Actual UnslParrcr blab
Remus;
Charges for Services W3�_180 $ 378,246 5,060
Investment Income �� � � � 1 � � 663°
., w 5 _Rw ..
Total Revenues,
Expenditures.,
urr rut°
Public Safety,-
911 Emergency System
Excess of Revenues Over/
(Under)Expenditures _... (1 - , 69984, uE ,
Other Financing Sources/(Uses)-
Reserve for Contingencies (26 617 2 b 7
Excess of Revenues.and Other Sources Over/
(Under) Expenditures and Other Uses (200,71 ) 189,981 390,697
Fund Balance, October 1, 19
Fund Balance, September 0, 1996 6413 '390697
.. :.... m .,..
E-41
MONROE COUNTY, FLORIDA-BOARD OF,COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANCES IN FUND BALANCE-BUDGET AND ACTUAL
DUCK KEY SECURITY DISTRICT SPECIAL REVENUE FUND
FOR THE FISCAL,YEAR ENDED S:EPTEMBER 30,
Variance
Favorable
+Actual Uttfis riblq�
Revenues,
Investment Income
1,500 ..,
Miscellaneous "*49 w
,mmk � wu
Total Revenue s � � � 't t
Expenditures,
Current
General Government
Commissions and Fee
Public Safety:
Island Security
TotalExpenditures ,
Excess of Revenues Over
(Under) Expenditures
Other Financing Saud /(Use$);
Reserve for Contingencies, „M
Excess of Revenues and Other Sources Over/
(Under) Expenditures and OtherUses (15,495) q, ;352 24,847
Fend Balance„ October 1, 1995
rJnd Ia nameµ : ...
i ce, September, , 1996 k:� � ,52 825, �
E-42
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
LOCAL HOUSING ASSISTANCE SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996
Variance
Favorable
Revenues:.
Intergovernmental 480,591 525,176 44,565
Investment Income 6,500 10,304 3,604
Miscellaneous 419
Total Revenues 99' 46 T9 7' fI1 5 ,6
Expenditures
Current:
Economic Environment-
Administration 53„623 53,614 9
Horne Ownership/Rehab Existing 31,099 321,099 �-
Home Ownership Loan Guarantee/Repurchase 40,036 40,03E
Horne Ownership/Fair Housing 17,171 17,171 --
Rental Rehabilitation g�5, '1` „41
... ..
77
Total E p nditurea 456,55t1 44,505,
Excess of Revenues Over/
(Under) Expendd'urea 1459 7, 4 „
,� �.
Other Financing Sources/(Uses):
Reserve for Contingencies
Excess of Revenues and Other Sources
Over/(Under) Expenditures and Other
Us -Budgetary Basis (5,645) 87,384 93,029
Adjustment for Mortgage Receivables (297,859) (297w69)
Adjustrrient for Mortgage Loans Made7w65 i 297,II 9"
"dotal Adjustments
Excess of Revenues and Other Sources
Over/(Under) Expenditures and Other
Uses-GAAP Basis (5,645) 87,384 93,029
Fuund Balance, October 1, 1995 14111 141',1 -
Fund Balance, September 30, 1996 35„461 5a490 93,02
E-43
ONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AIVD ACTUAL
UPPER KEYS HEALTH CARE SPECIAL TAXING DISTRICT SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996
Variance
Favorable
dll,. ... AuuualUnra
I
Taxes -- $ 446
Investment Income '150,000 213,170 6 ,'17
Miscellaneous _ r
Total Revenues ale
Expenditures,
Current,
General Government
Commissions and Fee 1 , `� 7 93
,.W
Human Services:
Trauma Care Administration 155,356 124,562 30,803
Transportation Treatment 1,347, 27 140,401 1,206,926
-Pre-Transportabon Hospital&Physical Care 1033,641 7,295 96,346
, �.. -
Upgrading Facilities &S Searles � 621' 4 _._ 13 9`80 �� � 7�6��0.
Total Human Services 2 ,1E7 2�226 1,941,939
Total Expenditures � 2�226„267` 256, 35�' 1,942,032
Excess Of Rev noes Over`
(Under) Expenditures 7
.Other Financing Snu (U ):
Reserve for Contingencies ,0221
Excess of Revenues and Other Sources Over
(Und r) Expenditures and Other Ids (Z 180,460) (62,003) ,1°1 ,;4' 7
"
.Fund Balance October 1''*1995 3 77 759 3 777 69
A'16,
Fund Balance„ September 30, 1996 $ �,�.��69�t26 $ 3�715' 5�6 1�477
MONROE COUN , LORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL,
CUDJOE GARDENS MUNICIPAL SERVICE CULVERT DISTRICT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1996
Variance
Favorable
B r + A Jun bi
Revenues:
Charges for Services $ $ 4,066 $ 4,086
Investment Income 13439 7,214 (6,225)
Miscellaneous
Total Revenues 234,606
p
E penditurds.
Current.
General Government
r
Commissions and Fees 6
Physical Environment
Cudjoe G rdens Culverts 2 , 11' 2 fiS05 ,403
Debt Service,
Principal 22,000 '2,000
Interest 1,474A: 1,4133
Total Debt Service 2'34' 2 33
Total Expenditures
2637 6 69,904 06, 51,
Excess of Revenues Overl(Under
Expenditures-Budgetary Basis 13,1439, 174,701 161,262
Adjustment for Repayment.of Tax Anticipation Note "U
�OPO
Excess of Revenues Overl(Under)
Expenditures-GAAP Basis 35,430 196,701 161,262
Fund Balance, October 1, 1995
r
Fuind I egaride, September 30, 1996 8,21
$ 151 2 2
E-45
ONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
JOLLY ROGER ESTATES MUNICIPAL SERVICE CULVERT DISTRICT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1996
Variance
Favorable
d Atol Ur�t��r to
Revenues �. ,
Charges for Services $ $ 2,043 Fw. . 2,04
Investment Income 4,927 2, (1,92)
Mi llaneou 96 41' 9 4®
( 54)
Total Revenues 3 9'1,97, 4,27 );,
.. rv� m
, pe r ",
Current.
General Government
Commissions n Fee
s
Physical Envir nmei nt;
Jolly, Roger Estates Culverts
Debt Service:
Principal, 12,000 12,000 �m
Interest71
Teal Debt Service 2 12 I6 16
Total Expenditures94 3A 1V 4..
Excess of Revenues Overf(Under)
Expenditures-Budgetary Basis 4,927 67,088 ,62,161
Adjustment for R paymenf'of Tax fid 'pn Now � 1 D
Excess of Revenu Over/(Vi d r)
Experiditures',GAAP'S'asis 16,927 %Q88 82,161
Fund Balance, October i�"1995 1. `6;6
Find Balance, September 30, 1996 Z ,
- ..M
E6
M NROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHARGES IN FUND BALANCE d BUDGET AND ACTUAL
WINSTON WATERWAY MUNICIPAL SERVICE TAXING DISTRICT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996 ,
Variance
Favorable
B ,Actpal (Untavorablia
Revenues:
Investment Income 1, 5® 397541
Miscellaneous
Total Revenues � �� '� � 4A,543 i ,
Expenditures:
Curren
General Government
Commissions and Fees 1 I
Physical Environment:
i ten Waterway 15 47 ,2
W �1,:o_
Total Expenditures � 1' � 5 17�j,1
Excess of Revenues Over/
(Under) Expenditures (129,925) (12,889) 117,036
Fund Balance, October 1, 1995
Fund Balance, September 30, 1996 � ��2 ,51 �12� �� ,� �j 7&3wg
7
THIS PAGE INTENTIONALLY, LEFr BLANK
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING BALANCE SHEET
ALL DEBT SERVICE FUNDS
SEPTEM ER 30, 1996
1993 1993 1991
Refunding Refunding Sales Tax
Improvement Improvement W Revenue
Bond 1g63..... Bonds 'ds-1988 f°°
ASSETS
Assets:'
Restricted Assets:
Cash and ash Equivalents 324,172 451,214 �6,478,604 ,2 ,
Investments at Coat or
Amortized Cost �913 .Total Assets 324 1,12 461214 $ 3 39 71 $ g �57
LIABILItIESANti FUND Q'L�rry
Liabilities:
Payable from Restricted Assets:
.Accounts payable 5 $ - 1,631 1,656
Accrued Interest Payable77 691,915 691,E
��— ,,M: .. ., _ � _... .
Total Liabilities 25 693m5i 693,E 1
fund Equity,
Reserved for Debt Service
mm .°
Total LiaO lltlds and
Fund Equity 32�172 61 1 ,. 6 39 71 9 1i 77 667'
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
ALL DEBT SERVICE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996
193 1993 1991
Refunding Refunding) Sales Tax
Improvement Improvement Revenue
carrd 1963 Be nds-1996 Bonds T >r
...........
Revenues:
Intergovernmental $ 223,250 $ 684,000 $ 907,250
Investment Income � 56, w.w N�1f43 �2 9 .
Total Revenues 249,50 , � 525 1, �05 `.
Expenditures;
Debt Service 790 4,812,993 , E,E5r,4 ,
Excess of Revenues Over/
(Under) Expenditures
i2
Other Financing Sou t( ses).
Transfers from Other Funds 411681,740 4,881,740
, m.P•^ e e*•.war•••fi m ...,a.rm.m wmu +ar, m"ii
Excess of Revenues and Other
Sources¢ verl(Uner
Expenditures and r Uses 32,253 39,353 629,007 700,613,
Fund Balance, October 1, 1995 69, 16 7, S3M4 73'
Fund Balance, September 30, 1996 mm 3 414 .. $ ..w 1 14 . �498 6 .;.....M. 4,06Sm
F-2
M ONROE 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 30,1996
1 3 R fur dln Itra r+ went Bonds -1953
Favorable
Revenues.
Intergovernmental $ 223,250 $
Investment Income 16,0 � � � " 5
4 T �
'Total Revenues 9 !`ro , ..2 5
Expenditures.
Debt Service,
Principal Retirement 175,000 1`751,000
Interest 32,95 32,965
Fiscal Charges 158,372
s
Total Expenditures 350, 37 0 6 157 51 Q
Excess of Revenues r/
(Under) Expenditures
�2 150 �8
Other Financing Sources/(Uses):
Reserve for Contingencies (50,000) 50,000
Transfers from Other Funds
Total Other Financing Sour sl(Uses) (50000� - 00
Excess of Revenues and Other Sources Over/
(Under)Expenditures and Other Uses (175,087) 32,253 210,340
inn Balance, , "1 94
October 1 1 1
. . �.M o. ��,
Fund Balance, September.30, 1g 6 113 667 $.. 32 0g 210340
F-
1993 Refundltq �rr� ac vw rt�n r��t rids-19�88, 1991 Sales Tax Revenue Bonds
l rlaa b. varoaw6
Favorable Favorable
.�.._��.. rabe Adual SrabCa
676,000 684
,00G 9100.0
2,00
�,. .., i ,w��ar.wm ,. -�..,„ ,� ..x�::��w. ,��.�,—. �,+r��,+• . .m�,b'....W-„�•"�.»"rt"'_r•.«.-R •, ^�+,,"v�`�� wu r �,.,«..�n, .�„�• � _
360,000 360„000 2,940,000 2p U4 p000
10 363,310
„3 ._ w mpW .. 1'p6611pT rvW . m1610
92 1,
(70,70 3 ., 1 16260 Wi ,.22� 3 663p1
(100, 00) 100„000 (750,000) 750,000
4p900Aq 4 881,740 (18, 60)
„�.��.: .�...w,.:..a.,.w,..«...::...a..:�w�.w�w.:,�m, .,.y...,.,,.:.Ww.,......u�..vw.,.�..�..mV,.,�.w:..,:.. „ .......___......r...,.,._.,._... ......
r
(1 0,7 ) 39,353 10,10 :(9 p ) 629,007 1p 1 ,2 7
1,6421,851 - 9;713 9w l
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES,IN FUND BALANCES -BUDGET AND ACTUAL
ALL DEBT SERVICE FUNDS -CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996
Total
Variance
Favorable
Bud �0#ttaN
at; Unafau�rcarI�Ie}Revenues:
Intergovernmental 898,2 0 $ 007,25Q $ 9,000
Investment Income ;. 3f�0„ � 950.0 9 2'9� �bP
Total Revenues 1,19 �2 0 1� � 30 � 0 9,
Expenditures:
Debt Service,
Principal Retirement 3,47'5,000 3,475,000 Interest 2,19a901S 2,198,01
Fiscal Charges 6 322
Total Expenditures 31' ,gq,436 5,90ta
Excess Of Revenues Over/
(Under) Expenditures ( ,33 t0ST) 4„ 1i,�27 1�.1 060
Other Financing Sources/(Uses):
Reserve for Contingencies (900,000), 900„000
Transfers from Other Funds 4,90101,p _4 '1" 4,0
Total l ther Pinanging aourc Uses) W ,000 00. R�- 4 681,740•
Excess of Revenues and Other Sources Over/
(Under) Expenditures and tither Uses (1,3 ,087), 700,613 2,03 µ700
Fund alanpe, October 1„ 1995 7 5,03 4' 3' T1eS 3,4T3
Fund Balance, September 3 , 1996 ,.... ...: �4 $�_..�... 284.086 035 700
F-
111S, PAGE INTENTIONALLY LEFT BLM, :
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING BALANCE SHEET
ALL CAPITAL PROJECT FUND
SEPTEMBER 30, 1996
ales Tax
One Cent Bond
Infrastructure Capital
'Suffix lrnprovemente Total
. .�.... ..o_ _..__. .
ASSETS
Cash and Cash Equivalents 5,884,215 121,188 $ 6,005,403
Investments at Guest or, "
Amortized Cost 3,534,739 1,089,678 4,624,417.
Due from,Other Funds 33,267 33,267
Due from Merest Receivable
Governmental Units 1 QIQI R, 1 �� 1,007V221
w �
1I
Total Assets
LIABILITIES AND FUND EQUITY
Liabilities:
Accounts Payable 1,159,805 51,598 $ 1,211,403
Accrued Wages and Benefits Payable 8,332 6,332
Accrued Compensated. Absende$ payable 4,815 4,815
Due to Other Funds, 282,747 282,747
Deposits in Escrow 6C1
Tot l,Liabilities
Fund"Equity:
Fund Balances:
Reserved for Encumbrances A162,636
Unreserved � 8,6 7, � � @2 10,016,33
Total Fund Equity ,Q�19; 1 . 1,I � 1 176r
Total Liabilities and Fund Equity $ 1qj jm} . $�1 Q 66 $ 11 666 866
GO:
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 ; 1996
Sales Tax
One Cent Bond
Infrastructure Capital
Improv°arualeu to
R ' r�u : _
Tares $ 11,521,69 $ $ . 11„521., 99�
Charges Services 191,0 -- 191,09
Investment Income , ' 1 102,055 345,906,
Miscellaneous
52110 ,05 12A 7e91Total Revenues
Expenditures-,
Capital Outlay;
General Government 2,755,439 -- 2„7 5,435
Public Safety 768,941 409,921 1,178,862
Culture and Recreation .396„0E0 395,069
. m,m .. .. .. M.., ... _.
Total Expenditures 9 409,921
Excess of Revenues, Over/
(Under) Expenditures
Other Financing Sources/(Uses),
Transfers from Other Funds 356,093 -- 356,09
Transfers to Other Funds
Total Other,Rn noing Soo /(Uses,)
Excess of Revenues and Other Sources Over/
(Under)Expenditures and Other Uses, 1,388,965 (307,866) 1,081,099
9 97 5T Fund Balance, October 1, 1995 a
Fund Balance, September 30, 1996 _ Gi9�7 1 $ . 9 5 $
G
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONER
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL-ALL CAPITAL PROJECT FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1996
Capital Projeotm,
One rtmtuie,Surma
Favorable
Revenues-
Taxes oa' .. _ Unfa��r�nraMlale
Tax 10,000,000 11,521,,699L $ 1, 1, 99
Intergovernmental 677,522 (877„52 )
Charges for Services 191,099 191,09
Investment Income 45°0„000 243,851 (206,149)
Miscellaneous � 9,213
Total Revenues 11,327,522` 116955,552 0 5, 40
. ..,. _..a.. _..a. _. . .. .Mm
Expenditures-
capital Outlay.
GeneralGovernment:
County Engineer 241,476 241,17
Jackson Square Trailers 4,000 3,000 1,000
New Judicial Complex 150,000 3,441 176,559
Old Courthouse 50,000 53,690 26„110
Lester Building 1,0110,700 56,256 954,444
Courthouse Annex 163,500 46„926 116',574
Marathon Government Complex 100,000 1,176 98,524
Plantation Ivey Courtrooms 100,000 12,554 67,446
Plantation Ivey Garage 51,001 43,396 „ 7,605
Key West Garage Renovation 20,000 91 19,999
Truman School ,293,881 2u 39,433 154,44E3
Cato Building 50,000 1 6,951 21,049
Marathon HRS Building 310„000 351,722 26„276
Bayshore Manor Imorovernent 14,699 14,602 67
Public Safety.,
Key Largo Volunteer Fire Department 404,000 398,471 5,529
Conch Key Volunteer FireDepartment 60,000 10,108 49,592
Tavernier Volunteer Fire Department 30,000 110 29,590
Crawl Key Training 29,600 319,303 10,297
Marathon Sheriffs Substation 3,635 3,635
Detention/Correction Facilities
Stook Island Sheriffs Building 241,365 37,314 204,061
Culture and Rtecreation.
Development of Parks 106,747 106,747
ilhelmina @n„a Flarvey Park 50,000 50,000
Plantation Frey Elementary School 1,253, 1,046 205
Watson Field Tennis 210,,000 204,395 5,605
Burry Harris Park 150,000 3,779 146,221
Bernstein Park 90„000 22„512 67,188
Friendship Park 155,000 29,587 1125,413
Big Pinea Senior Center 50,000 50,000
Big Coppitt Key Park 21,400 15,565 5,535
Higgs Beach 70,000 4,650 65,350
East I artello Towers 50,00d 193 49,817,
Vest M rtello Towers 30,000 70 29,930
G_3
Capital Projects,
a
Sail 11�a', Boy aIt l! 1� n Total
._ ._. . Mw„ ma� __.._.. , „ . _ ..
,..
Favdramble Favorable
Actual (Unfa�vor�able l U ra:bl
lip,000,000 '11,621,699 . , 21,699
877„P22 (877,522)
20,000 402,055 62,05 470,000 345,906 (1 4q0 )'
9 13 ,z u
0 82 0-95 " 1�� 7 7,911 20,396
�. 4,000 31,,0,00
180,000 3& 1 176,659.
60,000 53,690 26,110
. m 1,010,700 56,256 954,444
163,500 46,926 115, 74
,w 100,000 1,176 98,824
100,000 ' 1 ,55u4 7,446'
51,001 43,396 7;,605
,000 91 19`909
Div
2,29 ,881 2,139,433 454,446
0,Q00 21,049
'380,000 31,722 6,2,7'S',
14,689 114,602 67
404,000 396„471 5,529
60,000 10,108, 49,.6
30,000 110 29,590
m 329,500. 319„ 10,297
3,635 3��635
,
1,359a 0' 409,'921 959,079 1,369,0 409a921 059,979
241,365 37,314 2041051,
106„747' ;4 747
0„000 50,000
1,253 1,048 205
21 ,000 04,395 5,605 .
160.000" 3,"77'9 146,221
W 90,000 22, 12 67,166
wffi �� 155,.000 29,587 125,413
50,000 50,000
21„400 15,565 5,116315
70.,000 4,650 65,350-
171 .
'0,0001. 13 49,1817
30,000 70 20,910
( ti
MONROE COUNTY, FLORIDA-BOARD` F COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL-ALL CAPITAL PROJECT FUNDS-CONTINUED
FOR TIME FISCAL YEAR ENDED SEPTEMBER 30,1996
Capital Projects,
Ohs Ct Truth'^
Favorable
I9��ud' � A, I �Un�a��°eur�Iale�
arr Property 343 000 20,935 322,065
Coco Plum Beach 55e550 -., 50,00,5
Sombrero f Switlik Park 3,375 3,337 39
Big Pine Key Lib° ry 1,450 - 1,4
I lamorada Library 100,000 86,010 13,990
Cornmuniti ,True t., 7,522 - 7,424
FCT f O '
R wm a 2-4,
Total Expenditures ,. 765 _..._, 91,9 445 4; '
Excess of Revenue Over/
(Under) Expenditures 5 µ..me . 114,
Other Financing ourc f(U )a
Reserve for Contingencies (320,063) M,,,,w 320,063
Tran f r 'trorn Other Funds 570„500 356,093 (213u.907)
Transfers to Other Fundy . . , �515� " „91` 1d5
T t )I Other Finanding ours sl(U es)
Excess-of Revenues,and Oth r Sources Over/
(Under) Expenditures an her Uses (3,977,501) 1,355„955 N 55g45
Fund Balance, O tob rt 1995 7,630, 736
Fund Balance, September 30, 199
-5
qapital Projects,
Sales evital"Prp ts, Total
-rovornen
Vaidance Varlanoe
dwof Favorable Favorable
. 343,000 20,935 322,065
0� 50,000
3,375 3,33
1„400 1,400
100,000 86,010 13,990
7,522 -- 7,52.
9 6�
6722
1,369,00 09 9 1 5 m079 9,493,765 5,160
(I't34 ,00 ') 307a 1 1 1, 53, 7 ,7363 a 664mm7
� ...� _. ,,_ m. _ , r _ ._.. ._ �..
(30,063) 30,063
,. 570,000 356,109 ( 13t907),
7 430 95 7 013 54�
a
„ .... _. ._... _M
�® ( m1160, 5 (6,657, 9) 6� 0
i
�_, „. �_.�.�_� ��.,�.�,.-4._."�«.�.��,. ,
(1,34 ,000) (307,866) 1,641,134 (5,3 6,601) 1,081,099 , 0!7,6 0
1, 6h134. 1� 67,13 9 097A370 9;097, 70
=.. 116a 1 139 269 1 041 134 =3M 9 10.176 6 07 600
IIAONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING BALANCE SHEET
ALL ENTERPRISE FUNDS
SEPTEMBER 30, 1996
Municipal Svc Card
District Sound Marathon
waste Bridge -Airport
_... w
ASSETS
rrent Assets.
Cash and Cash Equivalents $ 11"'900 2,602,200 $ 1,357,423
Cash with Fiscal Agent 7,871 —
Investments at Cost or
Amortized Cost 4,549,409 1,341,103
Accounts Receivable:
Delinquent Waste Collection Fees 361,439
Allowance for Uncollectible
Waste Collection Fees (794,640)
Other 407',267 12,097
Allowance for Other Uncolleclible (55,053)
--
Due from Other Funds X 7„073 131
-�e from Other Governmental Units 125,200 38,393
Interest2eceivable � �:1 :
T tal`Current Assets 2 $, 9 3;r972,7 1,4016,
. ..4......,.._,
Restricted Assets:
Cash and Cash Equivalents
Property, Plant and Equipment
(Net of Accumulated Depreciation) p 2, 97 ,.. �6 0 . .� . 5 2'68 727
Other Assets:
Deferred Charges(Net) t9
t7
Total Assets ° _.. 23�350 _::
A
Key West
� r o
$ 1,357,881 3 10,429,434
7, 71
5,1 0,512
551,439
(794,640)
1,130 510,494
(55,053)
227,866 235,070
23,320 ,
4
m.yw.,...w 197,
®
pp�yW$gpp�p,�,w�,q:ram�. `y'(F�v
IOC @ V 4 tlJg
5,532,3
90
1499,620 P. 21,151,668
'S1ti4
r
a
H- (Continued)
M NROE COUNTY, FLORIDA-BOARD'OARD F COUNTY COMMISSIONER
COMBINING BALANCE SKEET®CONTINUED
ALL ENTERPRISE FUND
SEP'TEM'BER 30, 1996
Municipal Svc Card
District Sound Marathon
LIABILITIES AND FUND EQUITY
Current Liabilities.-
Accounts Payable 1,504,117 $ 6,074 66„986
Accrued Wages and Benefits Payable 62,701 14,218 6,161
Accrued Compensated Absences 12,364 2,342
Claps and Judgements Payable 244,301
Due to Other Funds 5,951 90 23,993
Due to Other Governmental Units 1,672 7 6 1
Matured Bonds Payable 5,000
Matured Premium Payable 2,871 —
Deposits on Escrow 49,902 6,306
Deferred Revenues 323,546
Calpital Leases Payable 146,4,48
„ _. .. .
Total Current Liabilities : 2,0274176.. 6 61! .6,30...
Current Liabilities payable from etricted Assets:
Accrued Interest Payable 278,061 �
Revenue Bonds Payable 335,000 W�
LandfiILClosure4Fost Closure Cos _ 2,772
Total Current Liabilities Payable from
Restricted Assets S5a5 -
Long-Term Liabilities.-
Accrued Compensated Absences 166,038 "16u693 14,632
Capital Leases Payable 1,79,1 �-
Revenue Bonds Payable 5,15 ,000
Total Long-Terra Liabilities 10,120,173 13w69 14,632
Total Liabilities 13,201,502 ""' , �!.674 462.982
Fund Equity.
Contributed Capital 3,31 t,566 p
p 514w7+11 4,12,412
Retained Earrings;
Reserved for,Revenue B and Retirement 1,621,104" �Unreserved
M_,.5 L2 e .....a my�,�,p i ..,..� _ *�r�y' ,34,
I�nreser�ed 5� 25 � f��b�1w11� m+�°�A'i�,
Total Retained Earnings 6,547,032 301R114 2,279,534
Total Fund Equity
10,155,,' 1Y 6
y _ 632 $
Total Liabilities and Fa�rd' q�ulit $ 2.w� 2� 0 6 8914 92
H-3
Key West
$ 212,393 1,809,570
33,322 115,902
34„457 49,183
24'4,301
5,577 35,611
1 2,9,77
5,000
2,671
14,367 70,575
323,545
m , 278,081
. 335,000
106,285 305,648
1,799,135
6,155gi00 a
1 „265 10, 5 ,183,.
14„14,620
2 0
1,57' 9 , 1`156903
�— 1,521,10
3,531 93, 1743 ,7
3A53e, 16 W 8,7 „
_. .5 10,517,906
�,
H4
MO NROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES, EXPENSES AND
CHANGES IN FUND EQUITY
ALL ENTERPRISE FUNDS
FOR THE FISCAL:YEAR ENDED SEPTE BER 30, 1996
Municipal Svc Card
District Sound Marathon
uuNu ante ,- Br li Air art
... .. .- _ . .w,...,,._ „ _. .. ... ._.._.
Operating Revenues, .
Tolls _m 1,39
Charges for Services 10,575,409 583,590
Franchise Fees 3,252,134 673
Fines and Forfeitures —
Miscellaneous 5
4,161,952` 691,5 1 600,49f
Total Operating Revenues .. .. .� p .�._...., .. .._� 4.. . ...m .,.�...� . ,
Operating Expenses-
Personal Services 1,76 ,244 376„656 163,533
Operations 10„997,096' 63,224 510,75
Landfill Closure and Post Closure 292,698 ®- m-
Depreciation and mArnortiation 1,4151203 172,424 13221
Total Operating Expenses 14,073,243 63004 , 66W493
Operating Income(Doss) f0w609 247,027 2 00
Non-Operating Revenues(Expenses):
Operating Grants 23 ,214 39,641
—
Investment Income 763,704 198,322 53„6833
Interest Expenses and Fiscal Charges (679„461) -- --
Loss on Disposition of Assets
Total Non-Operating Revenues(Expenses) �..ry.. � „ _1 6a2� _.:..... ..... _ 7 9 fL
Income(Loss) Before Operating Transfers 422�7 1 ,w. F445,3�11,
Operating Transfers:
Transfers from Other Funds 1,421,671 83473
Transfers to Other Funds (1,421,671) 171II
Total Operating Transfers 93,6M
..„�, � W" .� w�.
Net Income(Loss) 422,701 445,,311 (211,671)
Fund Equi r October 1, 1995 9,726„699 6,370,544 6,162,918
Contributed Capital , t6 �W 460 699
Fund Equity-September 30 1996 10 15 918 315 855 6 431 94
P
Key West
$ 881,363
„159„614 13,316„31
3,252„607
941 ,1.
1 , 5 �oz
663„513 3,17.IJ46
6940195 12265„272
— 22, 96
41
566„992 737, 39
164v627 442,682
160,18.6 1,176,097
(679,481)_.._.,_w.w_.--(16„093)
2„964` 923, 95
010, „ �41'
4,359 1,729,503
76
45372 .(46g26
956,238 1,612„579
3,, 46„739 28,211,100
KK19r 694u
ONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF CASH FLOWS
ALL ENTERPRISE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEM ER 30, 1996
INCREASE IN CASH AND CASH EQUIVALENTS
Municipal Svc Card
District Sound Marathon
to ti m�i orA
Cash flows from operating activities:
Cash received for services 1.3,,798,550 916„1174 569,075
Cash payments to suppliers for goods
d services (11„2015,40 ) (131„316) (655„315)
Cash payments to employees for services (1„745,.699) (361,059) (161,116)
Other operating revenue 354,309 J43 1E2 6
Net cash provided (used) by operating
activities 1, 17 403917t'1„
Cash flows from nonca ital financing activities;
Operating grants received 306„037 547,883
Operating transfers from other funds 1,421,671 471,746
Operating transfers to other funds �1 p 21 671) (153 99S)
Net cash provided by noncapitall
financing activities 301 „ 37 MAX
Cash flows from capital and related financing
activities. ,
Proceeds from capital grants 490„699
Acquisition and construction of capital assets (359„394) (5,493) (49„925)
Principal paid on capital debt (452,942)
Interest paid on capital debt
... . , .,,,
Net cash provided(used) by capital and
related financing activities
Cash flows from investing activities.
Purchase of investment securities (11, 1,13 ) (2,671,495)
Proceeds from sale and maturities
of investment securities 14,324,000 2„917,79 -�
Investment income 004,643 2.10,39 53„
Net cash provided by Investing activities 3,807,5tI1 456�690 3,53
Net increase in cash and cash
equivalents 3,784,503 855,114 1,135„ 59
Cash and cash equivalents at beginning of year 4„ 9 37 4MI ,1
m 210 071 Cash and cash equivalents at end of year
W7
Key West
Total,
$ 2,158,762 $ 17,462,561;
(622,7114) (12,615,253
(818,21 ) (3,106,122)
27,336
.. 39602
65 ,920
, p3W,3 609
JA2, 227,y@Oq��F2�6
,..... ....k�97`x'11"p"a°'
� ° 1tl1 ,'66
a
2,06,210 686,909
(3* 57) (755,369)
( ` 2,9 2)
. 1 7 R2 ,66
17,241,795
116 1, ,10
949,229 6,727,505
309 $ 161695
Hm8 (Confinued)
ONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
COM INING STATEMENT OF CASH FLOWS
L ENTERPRISE FUNDS -CONTINUED
FOR THE FISCAL.YEAR ENDED SEPTE SER 30, 1996
RECONCILIATION OF OPERATING INCOME(LOSS)T
NET CASK PROVIDED(USED) BY OPERATING ACTIVITIES
Municipal Svc Card
District Sound) Marathon
Waste rid' a Ali
Operating income loss 10 ,1S�19 :.. _�.. m.��,��. .a`27. ..._.._ �'(206 ..
Adjustments to reconcile operating
income to net cash provided (used)
by operating activitiosm
Depreciabon and amortization 1,018, 03, 172,424 132,205
Change in assets and IiabfIitiesa
Decrease/(Increase)In,
Accounts receivable (39,555) — 4,943
Due from other funds (5„993) (131)
Cue from other govemmental units 62 40,783 -�
(Dedrdasa)tlncreas In:
Accounts payable '124,615 (17,468) (135,457)
Accrued wages and benefits payable 7,151 881 75
Accrued compensated absences 12,384 (3,113) 2,342
Claims and Judgements payable (12,213)
Due to other funds (13 ,129) (30,147)` (9,395)
Due to other governmental units (5 7) (477) (208)
Deposits in escrow 10500
p
La�ndfillcl�osure/ > st closure costs -�
'dotal adjustments 1,g93m� 3 15_ „
Net cash provided(used) by operating
activities 1201752 5 3� 17 211,S2S
SUPPLEMENTAL SCHEDULE OF NON-CASH FINANCING,
CAPITAL AND INVESTING ACTIVITIES
Contributed fixed assets ,7 3 ` 1,t0" ,900
Loss on disposition of fixed assets $ , ,4 5
H-9
Key West
A
41,,4404 1�3,84,1272
2,885 (31,727)
(1,257) (7,381)
(4,780) 36,065
116,020 57,710
10,838 18,955
34,47 46,070
(12,213)
(44, ) (223, 15
405 ( 37)
2,100. 1200
P
°
Ink I
7 5; 56 $ 2 1 7
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF EXPENDITURES-BUDGET AND ACTUAL
MUNICIPAL SERVICES DISTRICT-WASTE
FOR THEY YEAR ENDED SEPTEMBER 30, 1996
Variance
Favorable
Blo t A u l (Ltq a vorarbl+
Operating Expenditures:
Administration 1,410 357,298 24„11
Hazardous Waste 220,386 168,055 52,331
Recycling 452,762 359„061 93,701
Franchise Operators 4,437,666 4,431,120 6,546
Indirect Casts 100,000 100„000
Cudjoe Key Transfer Station 1,730,444 1 5 79,8 5 „646
Cudjoe Key Landfill 253,874 239,280 '14,5�94
Cudjoe Key Post Closure 87,653 52,377 35n276
Long Key Transfer Station 1,98 ,624 1,926,431 62,193
Long Key Landfill 247,420 215,452 31,968
Long Key Post Closure 146,230 10 ,593 3 , 3"7
Key Largo Transfer Station 1,892, 28 1,882,696 9„932
Key Largo Landfill 115,280 115,280
Key Largo Rost Closure 93,266 89,301 3„965
Pollution Control 421,738 395,301 26„437
Recycling 906,5144 8i8,206 8,7, 3 '
Renewal and Replacement 1,557a8�7 111„672 1,445,815,',
Total Operating Expenditures 1`.5„032,412, 2, 88„491
Non-Operating Expenditures:
Operating Grants:
Recycling Grant 32,,229 32„229
DER Recycling Grant 75,476, 75,478
Lauer&Marine Debris Prevention Gram 20,294 20„294
Debt Service:
Principal Retirement 452,941 4,52,941 �-
Interest Expenses and Fiscal Charges 694,259 679,481 14,718
Capital O,Utlay 1,629„497 389,395 1,240,102
Loss on Disposition of Assets 11„646 11 546 -
Total Non-Operating Expenditures M „ �. �. mm _ ��.1 61, � 1,264
..
Operating Transfers and Reserves:
Reserve for Contingencies 173, 52 173,052
Transfers to Other Funds 5 0�0 0 � 1 421„671 76„3
, o.. �.��
'Total Operating Transfers a-nd Reserves 1 73m052 1; 21,671 2 1 p381
ti pw„
Total Expenditures $�y 1,9,621 708 $... nmm 1 3 594 752
-11
ONROE COUNTY,FI-ORl -BOARD OF COUNTY OMMIB I NE
SCHEDULE OF EXPENDITURES-BUDGET AND ACTUAL
CARD SOUND BRIDGE
FOR THE YEAR ENDED SEPTEMBER 30, 1996
Variance
Favorable
(Unf rra r bl _
Operating Expenditures-,
Card Sound Road &oToll Bridge � � 467,353 $ � 4 9,,719 �'`� � � ' ,434:
County,Engineer
Total Operating Expenditures559� 5 462,060 ,
Non'Operating Expenditures,:
Capital Outlay 5,136 5,43 645
Loan on Dlaltlon of Assets 36 3
Tuatal N n.Q a frog E nd,ItuarA E,1 6 5 5 3`
Operating TransE r and Reserves:
Reserve for Conting es
Total Expenditures 3 637 7,�
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF EXPENDITURES m BUDGET AND ACTUAL
MARATHON AIRPORT
FOR.THE YEAR ENDED SEPTEMBER 30, 1996
Variance
Favorable
. :....__.,a_....,_.w �......�
Actual ° Unfavorabl_
Operating Expenditures: w .„
OperationMaintenance _ S �1,531 �.. 7 $
.. w. � ..w.,.
Nora-Operating Expenditures:,
Operating Grants;
Airport Planning Studies 114,116 33,255 30,631
Safety and Maintenance Equipment 2,400 830 1,570
ARFF Vehicles 7,041 7,041
Aircraft Apron and Lighting 19,207 19,207
Terminal Fence 3,875 3,675
Parking Lot 24,106 21,106
T.-Hangors 15,073 13,073
Guidance Signs 154,183
154,183
Clear and Oruab4 Runway 340,690 340,690
Security Fence: 281,262 281,262
"deg. Ruff/Utrluty. Road 19,962 19,952
AR FF 36„923 38,923
Runway Lighting 330,000 9,156 320,844
Airport Fencing 400,000 32, 59 367,341
Master Airport La out Plan 45,000 19,672 25,328
Capital Outlay 666,830 49,425 617,405
Loss on Disposition of sset:s-
Total Non-Operating Expenditures 2„455,217 11,502. 2® �,71
b w, . 2
Operating Transfers and Reserves:
Reserve for Contingencies 11,345 11,345
Transfers to Other Fawns 297,107 177,1'0 120�00 `
Total Operating Transfers n Reserves 305, 52 1 7,1 7 1 1
. 7, 1 . .
total' Expenditures 31 t} ,37'6 $ 24 92 .
H-13
MONROE COUNTY, FLORIDA-BOARD OF COUNTY`COIVMISSION'E S
SCHEDULE OF EXPENDITURE -BUDGET AND ACTUAL
KEY WEST AIRPORT
FOR THE YEAR.ENDED SEPTEMBER 30, 1996
Variance
Favorable
Bod A ll (Unfavorable)
Operating Expenditures,
_.
Aeration Maintenance- 1,25Q)„537 1,225p714 523
Non-Operating pendlture .
Operating Grant$
Airfield Drainage 227,500 56,520 168,680
Safety Fence 300,000 22,41'1 1 277,589
.SaIt Pond Enhancement 215,000 36,692 178,30
Norse Buffer 300,000 37,438 262,562
Airport Planning Studies 118,94E 86,1'56 32,792
Airport Clear Zone 7, 76 -- 7,676
Airport Clear Zone 11 200,000 46,211 153,7E3
Airport Master Plan l ALP 46,000 41,, 6a 3;240
Capital Outlay 5,$27,112 1 ,3 5,365
spoltuon of Assets Loss on Di u�5 2„151
w .
Total Non-Operng. pndira 201 E,401 16w,
Operating Transfers and Reserves.-
Reserve for Contingencies 47 854 47,854
Transfers to Other Funds e7 522: 1' 5, 3 500,535
Total Operating Transfers and Reserves � T 7,3" S 174,981 6 359!-
. •mx.
Total E pendit�rea' t 02 600 2 049,402 5` �2x1 6.
-14
MONROE COUNTY,FL,ORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING BALANCE SHEET
ALL INTERNAL SERVICE FUNDS
SsEPTEMBER 30, 1996
Worker's Group Risk
Compensation Insurance Management
un�I and Fund)
ASSETS E. .,. w_ v_. .__ .. ..,... .
Current Assets:
sets¢
Cash and Cash Equivalents $ 475,3371 $ 2,565,037 332,444
Investments at Cost or
Amor Cos( 712 212,399 925„4 i
Accounts Receivable 116g013 334,e690 2,,9111
[due from Other Funds 181,632 1,820 949
Due from Other Governmental Units 1,202 197,550
Interest Receivable 8
Total Current Assets 77 4 3 33757 I 7�,7t13
Property, Plant andEquipment
(Net„Where Applicable,
of Accumulated Depreciation) 1 7
total Assets $ 762'4Q $ $ 44,5 $ 1269 315
LIABILITIES AND FUND EQUITY"
Current'L.Iabil ies:
Accounts Payable $ 29,882 $ 63„693 $ 28,980
Accrued Wages and Benefits Payable 7,967 10,102 8,396
Accrued Compensated Absences — — 2,272
Claims and Judgements payable 712,000 1,918,965 1,108,211
Due to Other Funds 251 435 3,090
Due to father Governmental Units 25,595
Other Current Liabilities 2,533
...
Total Current'Liabillties 7 t5.695 2 016U ,,151„345'
Long-Terra Liabilities:
Accrued Compensated Absences M 3
Total Liabilities 7g1u725 ITR 275 1m!14„326
Fund Equity:
Contributed Capital 121 2M527
Retained Earnings„ Unreserved 134 e,514,980 134789,
nm u
Total Iuid°Eqult5 1„31T,5Q1 34,7$9
Total Liabilities and Fund Equity 762 460 $ Lat344,55q 1 69 31
H-15
Fleet',
Ound Tobi .
1,791 3,6 ,609
M 1,136,53
71 455,686
47,400 231,801
27,659 226,411
12,262
366,6w21� 5,749,32,E ,,:
2„0116p 66 . , 37
1M'w•.rwr.n.. .,n,w]".^ .+¢-n'4.:re—rrt" o"...r."^"^mNwu..^'w.. ..
2 365 9 7 ..
68,736 231,491.
w
29,465 55.932
1,034 3,366
.. 3,739,17
4,546 6,322
42 26,064,
2,533
123, 3 4 O W#624
a
16 4 4,l1i7
23Q2,5166 ;0 5,7 6
F��16
MONROE COUNTY,,FLO IDA-BOARD OF COUNTY COMMISSIONER
COMBINING STATEMENT OF REVENUES, EXPENSES AND
CHANGES IN FUND EQUITY
ALL INTERNAL SERVICE FUNS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996
Worker's Groupi. Risk
Compensation Insurance Management
Fund Fund
Operating Revenues.
�.�...
Charges for Services tri 17,160 7,929,399 'O 3,61
Miscellaneous ' 65 ,416 ' °,2 1 64,
Total Operating Revenues
Operating Expenses;
Personal Services 68,388 164,745 140,117
Operations 563,945 1',324,767 73 ,619
Depreciation 1w 6` 445 4,847
Asserted and Paid Claims 1,697,642 6, ,551 2� 1 '
Total Operating Expenses 2,631, 86„5
patlra Income(Loss) 3 9 9 42 ..... ._ ,
Non-Operating Revenues(Expenses):
Investment Income 3,946 70,160 76,209
Loss on Disposition of Assets 3�
Total Non-Operating Revenues(Expanses) 70��60 7 w209
_. ,
Net Income (Loss) (557,430) 4 009,322 (559,170)
Fund EquityOctober 1,, 1995 558,105 305,658 693,959
Contributed Capital 2 27
Fund Equity'.September 3,0,1996 5 l'�317 507 134 769
H.17
Fleet
Management
1,990,682 11,840,860
42..9 1,819001
851,437 1,224,637
1,003, 94 3&625„924
304,216 r -31 ,§$4-'
l��"w 9�y9�MMrypMyIp. .
2,1Mg47 1 , 33k `
13 423,175
244 154,569
3&41
a o
(185,172) (202,460)
,247'702
2 21 ` 9 `3 99
x z m.
-'1 '.
MONROE COUNTY,FLORIDA-BOARD COUNTY COMMISSIONERS
COMBINING STATEMENT OF CASH FLC1w'U"S
ALL INTERNAL SERVICE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 19R6
INCREASE(DECREA E)�IN CASH AND CASH EQUIVALENTS
Worker's Group Risk
Compensation tnsurarrce Management,
,Fruuhd Fupani
Cush flows from operating activitle&
Cash received for services 1P113,85 8,906,137 $ 805,123
Cash payments to suppliers for goods
'and services (2,0 0,,421) ( ,944„949) (995,930)
Cash payments to employees for services (fig, ) (162,165) (133,357)
Other operating revenue 63M416 595, 51
Net cash provided(used) by operating
activities _. :. 22 3 ) 11 a595„220R25
Cash flows from capital and related financing
activities'
Acquisition of fixed assets 5,35).
Cash flows from investing activities:
Purchase of investment securities (276,135) (423,102) (1,84 ,451)
Proceeds from sale and maturities of
investment securities 931, 50 4 2,110 .2,013,409
Investment income 1 4 2, 2 55p53
Net cash provided by investing
activities Pli,439 411,100, 495
Net increase(decrease) in cash
and cash equivalents 465,196 1,79 „721 (13,293)
Cash and cash equivalents at beginning of year IPr1'99 55, 115 3 �737
Cash and cash equivalents at end of year, $ 475 37 2 59 5 037 3,32,4
A0
FloOt
Fun ' .
j.1 4, 5 12, 2 ,51
(982,279) (1210 4,579)
( 4 , 41) (1,2 u55
4,420 1,r5 1C� 1,.
e
M
a
, r
247,157 2,498,783
p
H-2 ., (Continued)
1 ONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF CASH FLOWS
ALL INTERNAL SERVICE FUND ®CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996
RECONCILIATION OF OPERATING INCOME (LOSS)TO
NET CASH PROVIDED(USED) BY OPERATING ACTIVITIES
Workees Group Risk
Compensation Insurance Management
Food Fund
Operating income loss S 66 9 g 14 ffi (63 m37
p 9 ( , . w ._._. __.. .
Adjustments to reconcile operating
income to net cash provided (used)
' y operating activities.
e reciation f 4 4,647
Change in assets and liabilitiec
Decrease/(Incre se)in-,
Accounts receivable 01 ,501) 79,090 2,453
inventory
Due from other funds 110,410 TY076,209 (949)
Due from other governmental units (1,202) (176,5611)
( crease)/Increa a In:
Accounts payable (27,393) (105„471 ) (1,599)
Accrued wages and benefits payable 1,637 6,033 4,466
Accrued compensated absences (22,901) ( ,453) 2,272
Claims and judgements payable 4,62,000 (111`,911) 373,694
Due to other funds (78,596) (5„610) (6,967)
Due to other governmental units 26,355 "( (1,012)
Other current liabilities
Total adjustments 358,265 766 377127 ,
Net cash provided(used) by operating
activities 2�J338 1,666 60 2�2 .
SUPPLEMENTAL SCHEDULE OF NON-CASH FINANCING
CAPITAL,AND INVESTING ACTIVITIES
Contributed fi ,ed assets 2 627
Loss on disposition of fixed assets
R 1 `
Fleet
Management
T bl
F °. R�++«m,....."
30 ,21 3,10$.9
6 (30,190)
21,074 21,074
138,983 1,324,653
(25,947) (205,710)
58,50 (7 ,96
4, 3, 16,721
1,0 (2 ,0 )
723,683
(149,232)
(4 6) 23,P7
440
3461. �
-2
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONER
SCHEDULE OF EXPENDITURES®BUDGET AND ACTUAL
WORKER®s COMPENSATION FUN®
FOR THE YEAR ENDED SEPTEMBER 30, 1996
Variance
Favorable
� dr�tt" olk�ual U�f�,�a��r�Irl�
Op rating Expenditures'.
Administrative 86,60 66,643 -�
Operations and Claims 616,,963 518,963
Claims 1,435,842 1,435,642
Safety & (oss Control 26,677 26,677 M
Assorted Claims
Total Operating Expenditures � 311, 62� �63 �125
Noun-Operating Expenditures'.
Capital Outlay 3,� 3�_ 3,503
Loss on Disposition ofAssets
Total Non-Operating,Expenditures
Totali Expenditures
H,_23.
ONRGE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF EXPENDITURES-BUDGET AND ACTUAL
GROUP INSURANCE FUND
FOR THE YEAR ENDED SEPTEMBER 30,1996
V riance
Favorable
Asti :... (U favorable ,
Cp r r1 Expenditures:
I _..._ ...___—
Administration 256,066 224,285 31,783
Operations 1,274,116 1,265,227 8,889
Group Insurance,Claims 6,523, 79 6,396,551 126,828
Asserted Claim 14631 0 �
Total Operating Expenditures 63
N n—Operating Expenditures,
Capital utlay
Operating Transfers and Reserves.-
Reserve forContingencies 21 1 21
Total E �p nditur s 776 59 7892 716 1 8�85 864
"H-24
N
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF EXPENDITURES®BUDGET AND ACTUAL
RISK MANAGEMENT FUND
FOR THE YEAR ENDED SEPTEMBER 30, 1996
Variance
Favorable
01 AUrrl��rt►r�tbler
Operating Expenditures*
Administration 156,�4i $ 155,333 $ 414
Operations 726®567 688,886 39,701
Claims 628,728 627,128 1,600
Safety and Loss Control' 1,870 29,716 ,1
Asserted Claims $00 oq 500f
Total Operating Expenditures 2� p9 5 4
Ion- p r ting Expenditures,
Capital Outlay 95� 536 2n
,,..
Operating Transfers and Reserves:
Reserve for Contingencies 160R 65
Total Expenditures $. 223��95� 1 �1��59g $: 4 3 5
w.w G'wnw mew.....nw+.+.-«rJ">="+i-� .".J"', m+m ...,..««.N •+-nY..i..n
H-25
M NROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF EXPENDITURE -BUDGET AND ACTUAL
FLEET MANAGEMENT FUND
FOR THE YEAR ENDED SEPTEMBER3 , 19916
Variance
Favorable
A (Unfavourable
Operating Expenditures:
Public Works Garage 919,689 7,017 12,672
Fleet Management SeMces-Fuel 532,040 527,668 4,272
Operations 423,191 4,20146 3,045
Total Operating Expenditures ".I, i.
p 9 R '
Non-Operating ExF n ltur �
Capital OutWy A 0 u56 , 1'07
Less on Disposition of Assets 2 ,
Total Non pe tin, Expenditures 9 ,_ 1'
Total Expenditures 14,155 21726,
H-26
MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING BALANCE SHEET
ALL FIDUCIARY FUNDS
SEPTEIMBER 30, 1996
EXPENDABLE TRUST AGENCY
FUND
Law Dreg Court Deferred
Enforcement Abuse Facility Compensation
Tnist rr t F s Plans Total
ASSETS
Cash and Cash Equivalents 66¶636 35,565 3 3,936 466,139
Investments at Cost or
Amortized Cos't 1,314,812 1,314®612
Due fromOtlier Governmental Units 5 ff 61 2 3„t1 3
.w_ � wwwwwwwww, ,
Total Assets $ 163,919 $ 3�,5 5 $ ,..,. 346,,fq39 $ 1m31 8 2 $
LIABILITIES AND FUND BALANCES
Liabilities:
Due to Others $ 1,31 ,612 1,3144,6112
Due to Other Governmental Units 9 1 T
_.� .. , .
Total Liabilities9 ...:_� .. 1_m1 ® 1 .. _...mm,1,« 9
Fund Balance.
Reserved for Trust Fund Purposes 346,939
Total Fund 5 3 „939 ' �46-
u d Balance 9652�' 3p6
Total Liabilities and Fund Balance $� 1639919 $ 35 644, $ 3 6 93 w $ 1 M4, 2 ..__.1 A651 511
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PAN NROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING G STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES a IN FUND BALANCES
L EXPENDABLE TRUST FUND
FOR THE FISCAL YEAR ENDED SEP'TEM ER 30, 1996
Law Drug Court
Enforcement Abuse Facility
Trust, F ; Tool
Revenues:
Char rgss for Services 39,560 39,566
Fines& Forfeitures 293,546 3,145 296,691
Investment Income 1,5
Total Revenues .mm.Y..' 7 �..,,�. w � �a� ��5 6�. � � 57,8 1
Expenditures,
Current:
Public Safety
Excess®f Revenues Over
(tinder)Expenditures -(37,656) 4,725 55,505 22,574
Fund Balance, October 1 1 _ W W II 4J .. .2qJ ,
Fund Balance„ September 33, 1996 94 66235 3 34 ' 6
h
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF CHANGES
IN ASSETS AND LIABILITIES
ALL AGENCY°FUNDS
FOR FISCAL YEAR ENDED S PTEMBER 30, 1996
Balance Balance
October 1, September 30,
1995 AdditionsDe� LI t�ca 1I�
x�a Mw/m.my d .•..p.n nwu m:uw0.....A...w....nsn..»,w,.... i.,.»,'...nm wrv.w+.....
DEFERRED COMPENSATION PLANS. M
ASSETS
Investments t CoSt,or
�
LIABILITIES
Doge to Others � I � � �N 14
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ONR E COUNTY' I�FLORIDA-BOARD OF COUNTY C MISS�`IONE
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
LAW ENFORCEMENT TRUST
EXPENDABLE TRUST
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996
V'arlance
Fa vomble,
n
Revenues:
Fines and_Fo ` hares 228,264 193164S` 0 '2 491,
u
Investment Income
r
210
Total Revenues 2 I g 1
Current:
PUNC Safety u , 2 �b , 45
. .
Excess of Revenues Over
(Under)Expenditures (132,208) (37,656) 94,552
Fold Balance, Ober 1, 19 fl �� 0 �1' �
Fend Balance, September 30, 1495 1 io 9
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MONROE COUNTY,FLORIDA BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
DRUG ABUSE TRUST
EXPENDABLE TRUST
FOR THE FISCAL YEAR ENDED SEP°TEMBER 30, 1996
Variance
Favorable
Actual vpra Ie
.Revenues.-
Fines n 'F rf ltuxres ,500 ,1 645
Investment Income 1,a 10,
�W 5
Taal Revenues
Expenditures.-
Current:
Human Services � ,3
..m... . a n w.. .. .... '
Excess of Revenues Over/
(Under) Expenditures
Other Financing Spun:W' Uses).
Rese e for Contingencies ,� � �� �r200
Excess®f Revenues and Other Sources Over/
(Under) Expenditures and Other Uses ( 5'55) , .5 3 ,550
Fund Balance, °October 1, 1905 1 11. 120.Fund Bafanc6, September 30, 1996
b
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N OE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS ,
STATEMENT GF'REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE�7 BUDGET AND FACTUAL
COURT FACILITY FEES
EXFENDABL TRUST
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996
Variance
Favorable
Actual (llrafanvc�rabl
Charges for Services 1 39,550 „580
Investment Income
� 3 �
Total Revenues , 5 T F 1
Epandltra :
Current
General Government
Court Fa 111
Excess of Revenues Over
_ .. r
dr Expenditures 5 105
(U
Other Financing Sources/(Uses):
Reserve for Contingencies �� :W1 g f'm
Excess of Revenues and Other Sources Over/
(Under)Expenditures and Other Uses ( 04, 75) 55,505 259,780
Fuind Balance, October 1, 1:995 111i 01',
Fund Balance, September 30, 1996 $ 81 150 .. 46 939 59 7
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ONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF GENERAL. FIXED
ASSETS BY SOURCE
SEPTEMBER 30, 1996
GENERAL FIXEDASSETS:
Land 19,462,676
Buildings 67, 916,763,
Equipment 25„535,145
Construction In Progress 6454,362,
Total General Fixed Assets .� 119339 166mm
INVESTMENTS,IN FIXED ASSETS'
General Fund Revenues:
County Funding '1 ,415„047
1988 Improvement Revenue Bonds 62,096
Federal Grants and Shared Revenues 912,339
StateGrants and Shared Revenues 2,555,607
Donations 186,467
General Obligation Bands 2,469,017
Special Revenue Fund Revenues 1 ,033, 32
Donations 2,997,918
api;tal Project and
Special Revenue Bonds 1,210,451
1988 Improvement Revenue Bonds 1,435,,114,
1991 Sales Tax Revenue Bands M,953,990
Federal Grants and Shared Revenues 1,609,076
State Grants and Shared Revenues 2,605,624
County Funding � � � `9�6T �, I
Donation
Total Investment In Generall Fixed Assets �119 339.1 ..
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MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF GENERAL FIXED ASSETS
BY FUNCTION AND ACTIVITY
SEP'TEMBER 30, 1996
Construction
'IIgq,g Ia�Mair wuI went �� Total,
General Government-
Legislative S 234,228 234,228
Executive � 5,067 35,067
Financial and Aid inistr tiv'4, 439,1179 3,47 ,4 9 3la0 ,530 `-`�,005,148
Legal.Counsel — 51,497 51,497
Comprehensive Planning 435,673 26,560 '287,802 752,055
Judicial 170,1 1�2474 1P417,3 1
Other General Govemrne.nt 4,5 M 16 1k177,375 3,204 1. ', 3 ,'14"7
Total General Government AL 43
Public Safety:
Law Enforcement, 359E,962 1,231,998
Fire Control 519,135 1,901" 7,'391,912 9,813,035
Detention/Correction 4,858,904 44,38 ,752 22,942 49,2 ,595
Protective Inspections ,�.� 14,606 87,928 102,736
Emergency and Disaster
Relief Services 51,874. 390,210 442,084
Ambulance and Mee Service 11,215 2,321,042 2,34,257
Medical Examiner
�, � � .23 , m..� `aN 35,123..
Total Public Safety
u �Safe ... � 3 ,001 635, 10,249,17 53553,793..
Physical Environment:
Conservation &Resource Mgmt 104,515 104, 15
Other Physical nvironment mm
Total Physical Environment TO 03 1 20
m•, . .w mmp.i w om r'r yew-m� rvr•wNmow�w wv". + &...;=..mii mw+'M%^'°,^"w•,*" en,w„w.Wmaw mmm.,
Transportation:-
Road and Street Facilities -' 1.,147' 2,502,662 12,823,709
,Kirports 130,700 — 1.30,700
Parking i
� I='aorYrtres
Total.Tr
ansportation
tlon 30M 3' 21P,147, 2.110 552. 3,7
Economic Environment:
nt:
Employ ent:Oevelopment 14„363 14,363
Industry Development 369,000 '102,014 471,014
Veteran's Services ,, 261b1304, 25,304
Other Economic Development,,
Taal E orrornio Environment I O 561MI
mm .
2. (Cointinue )
MONROE COUNTY,,FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF GENERAL FIXED ASSETS
BY FUNCTION AND ACTIVITY-CONTINUED 1
SEPTEMBER 30, 1996
Construction
d; I �ullir� _ Egnei� an ini F�rora Total I
„ . _...
Human Services-
Hospitals 34,610 1 i,673 192,383
Health10,500, 427,191 1d24,1t11 1,961,872
I
®
Welfare �� 446, 3� 1966 1„347,926
Total Human Seivices � 42
Culture and Recreation: I
Libraries 121,947 3,390,103 $32,997 3,845,049
Parks her and R r �. � 6„ ,�� . �m ..93 ,T .. n, �m . 948,302
ati n 6,837,025, 11 121,031 239,409 6„197,46
Other ults�ra andRecreation '.,
Total Culture and Recreation 6,967,272 4,61,7,490 12,99 ,a16
Construction in Progress
F �" Y � ,44,362 .. 6,464„w36 '
Total 1�w 4621376 67 696 733 $ 2 63 14 �
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MONROE COUNTY, F40RIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS
BY FUNCTION.AND ACTIVITY
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1996
F
October 1, Tianskrs September 3A,
91
_ Addition
ie �etlo rt 99
General Government:
Legislative $ 97„902 35 $ 22,6190�$ 161i713 $ 3,132 $ 234u226
E eoartiv 37„423 $$4 3,240 35,067
Financial&Administration 6,441,521 .206,913 78,260 452,995 13,021 7„,005,14.6
Legal Counsel 47,001 4„4 --- 51,497
Comprehensive Planning 347,619 18,315, 0,,923 6,219 13;17 752,055
Judicial 1,512,231 -271,66 5�15,565 �.. �350, 1 1,417,861
Other General Government 16;343,a66 65 91,225,
.._w_ _ . .�626;12t �'176,756' ....:w_16;936,147
24,
Total G+eneral Government 26„6 903 �.�1�167 T � 21�4,�6�63 1�247,R5 564,62424,432,0032
Public Safety:
Law Enforcement 1,591,960 - � 1„591,960
Fire Control 9,999,092 76,247 281,852 ,733 63,185 9,813,035
Detention/Correction 45,095,102 4,790,662 22,303 598,863 49,264,59
Protective Inspections 103,264 6,037 41765 7 2,539 102,736
Emergency&Disaster Relief 574,,576 9,134 67,848 13177 442,08
Ambulance&Rescue Service 2„377,806 188,626 252,726 131,360 111, 09 2,334,257
Medical Examiner -3 1 5`= - - 2 35,123
Other Public Safety' 75 %750
Total Public Safety 215,3 2 659„420 63,545,793
e
Physical Environment-
Conservation & Reso6r° ee Mg 81,043 22,594 676
Other Physical Environment m, ...
3 .11
Total Physical Environment 54, 2,5 675 �., 106026
Transportation:
Road and Street Fppilitles, 2,848,921 169,548 196,623 "17,069 35,206 2,62,E„709
Airports 40,70 130,700
Parking i°aorlibes 799,963 799,963
s
Total Transportations 779p564; I6 5, �t5 106,623 17,069 6 2 i6` 3,75 ,372
Economic Environment
Employment Development 14,363 M,.,gy 14,363
Veteran's Services 25,306 °° 3 161,127 425„ 14
Industry
Development 369,000 11
,304
Other Economic Develop erlt 162,524
,
eI Economic nomic Environment'' S91,193 73„639 101,l 7 60� 0 513� 13.
J 4 (Continued)
MONK E COUNTY FLORIDA-BOARD OF COUNTY COMMISSIONERS 1
SCHEDULE OF CHANGES IN GENERAL FIXED ASSET
Y FUNCTION AND ACTIVITY a CONTINUED
FORT E FISCAL YEAR ENDED SEPTEMBER 30, 1996
October
1999 ,�W. Additions Deductions tea September 30,
Opt 198
Oman Services: �
Hospitals 197,662 5,279 192,383
Healthy 1,9 8,581 11 ,83M6 1 , 11 5,061 1,9 1,872
Welfare 142441177 11 ,13 19d37 13,76 3,61` 1347,,926 _,
Total Hurnan Services 3,410,420,. ... 199 9 3' 1 � 926 _ 1 621 .. 11 w11,0„ ._ ._:.. ._,.2,1
-_-_-� a � , ,502131,m
Culture and''Recreation:
Librarian 3,726„537 174,143 20,735, , 6,336 43„ 32 3,845,049
6 32 212 12,300 w 8,197,465 '
93,302..
Parksan Recreation 1,544,786
Other Cuitura aid Recreation 947,437
Total Culture and R r atiomt 11„346 615 1m719 794 2„9 7 1 ,63 3,33 12,9" ! ,6 6
_..._ . . .w . .. . mm M .y� ..
Contctn in Progress "272 430 3 70 296 4 5
Total 3144 1204 5 69',9 6 1 w76 966 1
Y_ .. 4 6 3 1 9 339161
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MOIV OE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF CHANGES IN GENERAL LONG-TERM NG-TERM DEBT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1996
Balance Balance
October 1, September 30,
;. .. sots' ... 99
General 19�9 E Aitl�r R�tlr�r�n�
Long-Term Debt Payable.
Revenue ands Payable:
Sales Tax Revenue Bands, Series 1 91 33,280,0100 $ 2,940,000 S 30,340,G00
Refund Improvement Revenue Bonds,
Series 1993(53) 745,000 175,000 570,000
Refund Improvement Revenue Bands,
Series 1993(88) ILIA 00 350 000i. 5,350Pr C�
Total Revenue Bonds Paybl" 4 ,735® 90 , 3,475''900: 3 0
Installment Loans 31,224,
Capital Lease Obligations 1,751
Accrued Compensated Absences 1&455,
Total funeral Long-Terrn Debt Payable 42230280 $r, � $ 3'607 975 $ 38,182022
J-5
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Certifted Publk Accountants
1438 KENNE Y DRIVE
Pa o, BOX 1529
KEY WESt, FLORIDA 041-1529 MEW ER OF, AMERICAN INSTITUTE
WAL o KEMP, CP.A. ( 5) 294-2581 AND FLORIDA INSTITUTE OF
MARvA E. GREEN, C.P.A. FAX (305) 294-4778 CERTIFIED PMUBLIC ACCOUNTANTS
AUDITORS' REPORT ON TH MURK SED ON—M
Clerk Officio
Board of County Corrmli ssi oners
Monroe County, l' r "da
We have audited the financial statements ents of the Board of County 'ComMissioners
of Monroe County. Florida (they "'Board") the year ended September 30,, 1996i
and h ve " ssued our report t ereon dated February � 1997.
e conducted our audit 'in accordance,, with generally accepted auditing
standards, fioygrnmemt_AudiJiDq_5JaadaaJ1, issued by the Comptroller General of
the United States, and the provisions of Office of Management and Budget
Circular - , ""Audits of State and Local Governments "hose standards and
OMB Circular ®1 ' require that we plan and perform the auditto obtain
reasonable assurance about whether, financial statements are free of
material, misstatement.
' "the management of the Board is responsible for establishing and maintaining an
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 ab olAute, assurance that assets are safeguarded against
loss from unauthorized use or`. istribution, and that transactions are executed
in accordance with management's authorization and recorded properly to permiit
the preparation of financial statements in accordance with generally accepted
aiccounti ng principles, Because Of inherent limitations, in any internal control
structure, errors or irregulaities may nevertheless occur and not be
detected. Also, projections of any evaluation of the, structure, to future
periods, is subject to the risk that procedures may become iniade uate because
of changes in conditions or that the effectiveness of the design and" operation
of policies and procedures may deteriorate.,
In planning and per ormi erg our audit of the financial statements of the Board,
for the year ended September 30, 1996, we obtained an understanding of the
internal control structure. With respect to -internal control structure,
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
in order to determine our auditing procedures for the purpose of expressing
our opinion on the financial statements and not to provide an opinion on the
internal control structure. Accordingly,' we do not express such an opinion.
Our consideration of the internal control structuire would not necessarily
disclose all matters in the internal' control st�ucture that might be
reportable conditions and,,, accordingly,,, would not necessarily disclose- all
reportable conditions that' 'are also considered to be material weaknesses. A
material weakness -it a reportable condition, in which the design or operation
of one or more oft specific Internal control structure elements does not
reduce to a relatively to level the risk' thiat errors and i rregul'ari ties in
amounts that would be material in' relation to the financial statements being
audited may occur and not be detected within a timely per�iod by employees in
the normal course of performing their assigned functions. - We noted no matters
involving the internal control structure and its operations that we would
consider to be materi�Vweaknesses as defined above.
We also noted other matters involving the internal control structure and its-
operation that we have reported to the management -of the Board in a separate
letter dated February 7, 1997, included at page K-3. ,
We alsolissued a report to the management of the Board dated February '7, 1997
on the internal control structure and its operations,, used to administer
federal financial assistance programs® incl I uded at page -L-3C®
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., However,,, this report is a matter of
public record and its distribution is not limited.
Kemp & Green® P.A.
Certified Public Accountants
February 7,1997
K-2
GREEN,
Catified Public Accountants
1435 KENNEDY DRIVE
Pa 0. BOX 1529
KEY WEST, R,ORiDA 3 41-1529 MEMBER OF AMERICAN INSTITUT
O. KEMP, c P.A. ( 5) 2 4-25 1 AND FLORIDA INSTITUTE
ARVA E. O EE , C.P.A. FAX (305) 294-4778 CERTIFIEDPUBLIC ACCOUNTANTS
TDS' MAIDFTTED
Clerk Ex Officio
oard - f County Commissioners
Monroe County„ Florida
In planning and performing our,audit of the financial statements of the Board
of County Commissioners of Monroe County, Florida "the and") for the year
ended September 30, 19 , we considered the Board's internal control structure
i order to determine our auditing procedures for to he purpose expressing
our opinion on the financial statements. Although our audit was not designed
to provide assurance on the internal" control structure. we noted certain
matters involving the internals control structure and its operation. and are
submitting for your consideration, related recommendations igned to help
Board make improvements and achieve operational efficiencies. Our Comments
reflect our desire to be of continuing assistance to the Board,,
During .the course of our audit of the financial statements of the Board of
County Commissioners, we noticed appropriate action had been taken upon
recommendations and suggested accounting , procedures as outlined in the
Management Comments section of the ,,Report on Internal Control Structure and
Management Comments for the year ended September 30, 1995, except for the
following:
Observation: The Translator fund budget as initially adopted included a cash
carryfo° Iward balance in excess of the 0 total fund budget allowed by Florida
Statute 1m Cent Infrastructure S,�urta�� Capital Projects fund and
the Court 'Facilities fund budget contained contingency funds in excess of the
1 total fund budget as allowedl by the same Statute
Recommendation: Budgets sho�uld be adopted in accordance with legal
requirements and within the limits provided by Florida Statutes.
i
Ambrrl ance Pew°enues
e
Observation: Several significant delays were noted between the date of
ambulance service and the date the ambulance i l i prepared. Ti mel y
fill-ins are necessary to increase collecti ility.
Recommendation: The cause for the delays should be investigated and resolved I
by management.
OTHER REQUIRED DISCLOSURES I
We have reviewed the annual report filed i Department of Banking and
Finance jor Monroe County., Florida pursuant to Section Florida
Statutes. This report is in agrement, with the, annual ' audit report which
incorporates the financial statements of the Board of County Commissioners o I
Monroe County, Florida,
Marva Green was the Auditor i 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 Chapter 1. FloridaStatutes,. I
The Board was not in a state of financial emergency as described Florida
Statutes,, Secti 218.5 3(1) w
The Board has complied with Section 28,24(15)(d), Florida Statutes, regarding
the collection and use of Public Records Modernization Trust Fund moneys. I
�r J
This report is intended for the information of the Board of Count; 1
Commissioners, management and others within the County, and officials f I
applicable federal and, state agencies This restriction is not intended to
.
limit the distribution of this report, which is a matter of lic record. I
Kemp & Green, P.A.
Certified Public Accountants
February 7, 1999 I
1
KEMP F3 GREEN. P.A.
'Certifted Public Arcountants
1435 KENNEDY DRIVE
P. 0, BOX 1529 '
KEY WEST, FLORID 33041-1529 MEMBER OF A MERICAN INSTITLIT£
Wk 0. KEMP, c,,9,,Am (305) 294-2581 AND FLORIDA INSTITUTE OF
MARVA f. GREEN, C.P.A. 'FAX (305) 294-4778 CERTIFIED,PUBLIC ACCOUNTANTS
Clerk,, Fat Offici.o
Board of County ommissioners
Monroe County, 'Florida
We have audited financial statements of the Board of County Commissioners
of Monroe County, Florida ("TheL Board") as of and for the year ended September
@ 1996, and have issued our report thereon"dated February 7, 1997.
We c n uct d our audit, i.n accordance with generally accepted auditing,
standards. . issued by the Comptroller General of
the UnitedStates, and the provisions of Office of Management and Budget
Circular A-4 6 @ "Audis of State and focal Governments., * Those standards and
OMB Circular X428 require that we plan and perform the audit 'to obtain
reasonable assurance about whether the financial statements, r free o
material misstatement,
Compliance with laws, , regulations. contracts, .and grants applicable to the
Board i,s the responsibility of the Board's management. As part o . obtaining
reasonable assurance about whether the financial statements. free of ,,.
at ri "IL,," misstatement, performed tests 'of. the Board's compliance with,, , T
certain provisions of laws, regulations@ contracts,, and grants. I However, the
objective of our audit of the financi,al statements was not to provide an,
opinion on overall compliance 'with such provisions Accordingly" we do not
express such an ,opinion.
`the results of our tests disclosed no instances of noncompliance that are
require `to be reported herein under oyecman itino t :radar
We also reported on compliance. with laws' a regulations related to federal
financial,- assistance, which we reported to the Board's management in our
report ,, dated February 7, 1997 on general requirements and on specific
requirements for major programs.,
This report is intended for the information - f the Beard of County.
Commissioners. management and others within the County® and officials of
applicable federal and state agencies,. However, this report is 6 matter of
public record and its distribution is not limited.
Kemp & Green® P.A. I
certified Public Accountants
February, , 1997
a
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K.
GREEN, ., .
Certified Public Accountants
1438 KENNEDY DRIVE
P. O BOX 1529
KEY WEST, FLORIDA 3041-11524 MEMBER of AMERICAN INSTITUlt
WWNL 0. KEMP, C.P.A. ( 5) 294-2581 AND FLORIDA IN571TUTE, of
PSI 'VA E. GREEN, C.A. FAX ( o5) 294.4 CERTIIFIED PUBM ACCOUNTANTS
T
CLERK'SN N
Clerk Ex, Officio,
Board of County Commissioners
Monroe County, Florida
e have, audited the financial statements of the Board l of County Commissioners
of' Mo�nroe County, Florida ( "Board") for the year ended September 30, 199 g
a nd ,have issued bur report thereon dated February 7, 1997. These financial
statements are the responsibility of the Board's management. Our
responsibility is °to express an opinion on these financial statements based on
our audit.
We conducted r audit 'in " accordance with generally accepted auditing
standards" GQyernment Au itin Standards,. issued by the Comptroller General of
Unitedthe States, and the provisions of Office of Management and Budget
Circular - " ®°Audits of State and Local Gov rn ntsb'W' Those standards n
OMB Circular A-128 re uir'e that e planand perform the audit o obtain,
reasonablle assurance a out whether the financial statements are free of
material ,inisstatement. An audit includes e aminling, on a test basis, evidence
supporting the amounts and disclosures in the financial statements. An audit
also includes assessing accounting principles used and significant
estimates made by' management® as well as, evaluating the overall, 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 financial
statements of the. Board taken whole. The accompanying yin Schedules of
Federal and . ate Financial Assistance, Schedule of M S Matching Requirements,
and Schedule of Clerk's Modernization Trust Fund Receipts and Disbursements
are ppre °'sented for purposes of additional analysis n re not required part
of t1e financial statements. Such supplemental schedules have been subjected
tote auditing procedures applied in the audit -of the financial statements
d® in our opinion, are fairly presented in all material respects, in relation
to the financial statements taken as a whole.
Kemp & Green, P.A.
Certified Public Accountants
February 1997
.�1
IMONROE LINTY, FLORIDA®BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE
FOR THE YEAR ENDED SEP'TEMBER 30, 1996
Federal
Federal Grantor/Pass-Through Grantor CFDA Grant Balances
.... ; _. , m,..... ._.._
Number ._m October 1, 1995
'rr�rr ,1 a l0u utr�taer
Pa rtment-od.Auric.ultu.re I
Passed through State Department of
Eiderly Affairs and Alliance for Aging:
USDA 1995 %570r US551 --
USDA 1996 %570 US651
Passed through the State Division of Forestry.
Hurricane Andrew Urban Reforestation %664 7 , I
Forest Canopy 10. A-73
Total Department 14„ gip
Passed through State Department of
Health and Rehabilitative Services
and Dade & Monroe Counties Alliance
for Aging;
Title III-F Preventive Health-1 93.043 KG551 (322)
Title 111 Support Services,- 1 �93a044 KG551 (12„065)
Title IIIC-1 Congregate Meals- 1995 93.045 KG551 4,965
Title IIIC-2 Home Delivered Meals 1 .93a045 KG551 1,417
Title III® In-Hume Services- 1995 93.046 KG551 5„51
Title 11113 Support Services m 1996 91044 KG651
Title IIIC-1 Congregate Meals,,-1996 93.045 KG651 1
Title III-2 Home Delivered Meals 1996 93.045 KG6511 � l
Title III In-Horne Services-,,1996 93.046 KG651 mm,,,•
Child Support Enforcement 93.563 L 023
Passed through State Department of I
Comrnur*Affairs:
o- Low Income Home Energy Assistance Prog 1996 93.566 95EA-3V-11-54-01-019
Low Income Home Energy Assistance Prog 1997 93,566 66EA- F®11-54-91 W019
Net-San Emergency Assistance Program *' 96NBAT-11-54-01-017
Community Services Block Grant Grace Jones-95 93.031 95SS-4M-11 -01-060 317
orrrrrrrunify Services Block Grant,Grace JonesW96 9&031 96SB-5H-11-54-01-061 I
Total Department112
t
Depai
trxL # lrr _ c11t
Direct Program:
Housing Authority-HUD Grant 14.17 R 0-14G, 12-0236 (676)
Comrrlurvity Development Slack Grant 14.219 94DS-19-11-54-01 wH05 55,453
Homeownership Investment Partnership 14,239 95-HF-2 -5411-004L01 64„560
Total Department 119p357 I
'Includes State Grants and Aids-Appropriation Monies
**CFDA Number Not Available
L-2
Matching
Contributions and
Cash Miscellaneous Balances
l Revenue .._."nditures Refunds September 30, 1996_
$ �111,695 $ -- 11,695 $ $
17,441 17,44"1 .�
89,115 99,937
2,476 431 2,436 794
16,577 26,642 --
33,750 17,265 46,050 -
33,423 10,440 36,960 5,406 --
15,426 2,622 15,532
11,33,5 5 15,246 144,660 - (3,893)
99,342 35,233 129,893 -- ( ,682)
9 ,139 26,632 121,954 2,263
25,163 2,612 27,043 __ (7 2)
607 460 1,120 53,
10,064 10,064 �-
__ 10,633 - 10,633
13,949 749 113,200 --
317
10 773 6
3.4,. ._ a . "
111mm2 �13 593 64
1'9,4Ci0 n�23;
•
(676)
341,341 285,666 -u>
oMry„03 0 - 4
44,419 26 .
7
The accompanying notes are an Integral part of this schedule.
L- (Continued)
F
MONROE COIJNTY� FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE s CONTINUED
FOR THE YEAR ENDED SEPTEMEER 30, 1996
Federal
Federal Grantor/Pass-Through Grantor CFDA Grant Balances
Pro t� a Ih'Ifle Number III 4u niter October 1, 1 95
Department of_theln.tedor
. I
-Direct Program:
Traffic Enforcement in Natural Key Deer Refuge 5.611 141600049091 6
_._. - .
DepartmentQ"ho-Justice
Passed through State Department of I Community Affairs:
Anti-Drug Abuse .A.R.E. City of KeyWest-1995 16.579 95-CJI-2D-1 1-54-.01-184 6,792 .
Anti-Drug Abuse D.A.R.E. City of Key West-1 996 1&579 96-CJAZA 11- r01-174 I
Anti-Drug Abuse Pretrial- 1995 16.579 95-CJ-2P-11- -01 15w666
Anti-Drug Abuse Pretrial- 1996 16.579 96-CJ-3S-11.. 011-066
Anti-Drug Abuse Keys to recovery W 1996 16�579 1-54-01-089
-01-0
Anti-Drug Abuse D.A.R.E.'� 1995 16.579 9 -,CJ-1ZA1-54-01.-1.61
Anti-Drug Abuse School Resource Officer- 1996 16.579 96-CJ-1 -111 _02-175
Drug Court Improvement& Enhancement Initiative 16.655 95-DC-MX 0059
Total Department �9,62
D-epaitmertt..cif Labor
Passed through National Council
on the Aging, Inc.:
Senior Community Service Project 1995 17.235 -5099.5-00p61-55-12 32,196 I
Senior Community Service Project 1996 17.235 D-5 ,20-6.00-61-55-12
Passed through South Florida
Employment&Training Consortium: I
JTPA Liao ion 1992 17.25 2A-PN"92-35-010 938
JTPA Liasion 1994 17.250 -PY94W30-00 1,448,
JTPA I.Ja lion 1995 17.250 2A-PY'95-30-01 7,009 '
JTPA Title IIA, IIC® III 1994 17.250 2A-PY'94-47-03 46„969 I
JTPA' itle IIA, IIC® 1111995 17250 . A-PYPe95-02-01 15,991
JTPA Title II , IIC, 111, Liaison 1996 17.250 2A-PY'96-0 -01
JTPA Title IIB 1995 17.250 2E-95-24®01 26,94
JTPA Suarnmer Youth 8.mployrnent;&Trng Prg17.2 2E-a96-02-00
_ Total Department 1 . . .
Direct Program:
Key. AIP�-07 20.106 3-12-0037-07 19,147
Key West AI -06 20.106 3-12-0037, 17,23
Key West AIP-09 20.106 3-12-0044-09
Marathon AIP-09 20.1106 3-12-0044-09 64,125
Lm
Matching
Contributions and
aah Miscellaneous s � Balances
Taal to Revenues I u nda epteni r 30, 1996
oo __. ._ _. .._.
poi
0
6,792 �
27,107 12,263 49,134 9,744
16,566 900, ,.
33,444 19,995 65,519 12,060
16,617 10,013 40,052 11,422
7,150
11,404 Z4,4 ' „ 97,847
o 1,961
,4,14 00,6 2136
.w ..
F
20 ,2u, 314�1 »615
166,020. 25,015 158,840 �- «
2,646 7,669 50,630 39,91,3
938
Ewa II��; N'
` hn
. 1,446
33,600 30,206 3,41.7.
46;969
61,792 1,324 66,960 19,645
_ 23,722 23,722
26,666 6
38 06 3 »676 124,006
19,147
76,175 .2 ,217 178,042
639,008 (574,663
The accompanying notes are an integral l part ofthis schedule.,
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE d CONTINUED
FOR THE YEAR ENDED SEPTEMBER 30, 1996 I
Federal
Federal Grantor/Pass Through Grantor CFDA Grant Balances
Number ID Number October 1, 1995
mm.,...: _. ._.... . . ..,...._ I
Marathon AIP-10 20.106 -12-0044-10
Marathon AIPd11 20.106 3m12044-11 ,40
Total Department 1w : u. 0
Passed through the Division of Fore
SBA Tree Planting Program-Bernstein Park 59.045 A 19 15
U.. f m n , ion. g y
Direct Program:
ARID Program 66.461 CD 956-91-0 4
F �.�.caL.Earg � 9 � t1 .. h �
Passed through State Department o
Community Affairs:
Radiological Emergency Preparedness 1995 63.50 95-EPm5N-11-54-10-002 (22,312)
Radiological Emergency Preparedness 1996 63.505 96-EP-6PW11-23-1 02
Hurricane Andrew Recovery 63.516 93-E0-1 -11- -01091 65,040
Hazardous Mitigation 83.516 95-DPm,2' -11. -01-003 3a3
Total Department �. . m,46,124�
Total Federal Financial Assistance 463595
I
L�6 I
Matching
Contributions and
Cash Miscellaneous Balances
a lts_ vertieue Experaeditures... f nd September 30, 1995
mist j 33 91- 9
� ' 3„927�
51
� � �w t 129 w t 29
a
22,312
112,133 101,753 (10,375)
55a
3 22�825 14,530,
xay�ry
$ 3�2 �'13� 2m9 221 41712 397 5 5
The accompanying notes are an integral part of this schedule,,
Lm7
MONRGE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF STATE FINANCIAL ASSISTANCE
FOR THE YEAR ENDED SEPTEMBER 3 , 1996
Grant Balances
"ru gl l ItI ICE Number October 1, 1995
Direct Program:
Cor mimity Care for Disabled Adults 1997 KG-009 -
Community Care for Disabled Adults 1996 KG-007 20,760
EMS County Award 1993 C9244, (34,516)
S County Award 1994 C9344 (54,434)
EMS County Award 1995 C ( 1,637)
EMS County Award 16 C9544
EMS Matching Grant 1994 M313 (22,484)
Passed throtigh Dade& Monroe Counties
Alliance for Aging:
Alzhei is Disease Initiative- 1997 KG697 -
Alzheirner's Disease Initiative- 1996 KG597 0 )
Horne Care for the Elderly- 1996 HC•962 �-
Home Care for the Elderly- 1997 HC-972
Community Care for Elderly 1997 KG651 E -�
Community Care for Elderly 1996 KG551 E
Total Department
Ef rid&,Do , rt e.nt._o -a .0 .ity..A-ffairsi
I
Direct Program,
Emergency Management Assistance, 1996 96EM-6U-1 1-54-01-044
Emergency Management Assistance- 1995 95EM-5S-11-54-10-043 7,392
Emergency Management Ease Grant-1996 96-CP-05A1-54-01® --
Emergency Management Base Grant- 1995 95-ECG-3G-11-54-01-044 32,i22
Recreational L.C.S. Standards 94-CT-73-93-3A- 1-002 (874,874)
Florida Communities Trust-ROG 94-CT-72-92-2A- 1-001 (7„355,974)
Florida Communities Trust-Swartz 96-CT-4H-95-CS-M1-001 --
Hurricane Andrew Recovery& Rebuilding 94C �69�-11-54-01- 9 40„296
Hurricane Andrea Recovery Rebuilding ®Sw69-11-54-01m030 -
Hazardous Material Emergency Plan 95EP-3V-11-54-22-025 , 14:
Total Department
Florida.
_ID"ad.m n ._ f m...lr_onm tarl_Prote ti
Direct Program: I
Sombrero each/S u°itlik Park C6366 13,447
Summerland Key-No Wake Signs B9413 300 I
Alien Vessel Removal B9546 26,636
Derelict Vessel Removal Phase II C3173 3,942
Derelict Vessel Removal V94-05 30,401 I
indley Key Channel#13 B9609 1,325
L-
Matching
Contributions and
Cash Miscellaneous Balances
..__ .._. ._ ._n_ . .._. r_. ..,..
s�ai is sn enditures fun Ss ts�5ar 30, 1996
2,421 29,803 27,382
1 1,779 8,217 99,236 ti
(34„518)
( ,434)
(51,637)
60,406 (50,406)
22,484
11,270 9,982 (1,288)
26,643 26,535 196
12,407 12,40
4,057, ®m 4,057
1 ,760 29,716 158,935 .® 3, 59
..v..u,���du.y„„„��� •,. -�.�...,..M ..,�.,«.w.�H^� Muw'�.".,udbw.mu�..0 «...:,�wm���� .,~�1mw�...i a �..a.~~w✓,�.� ..Y^..uH,�,,.rum.,wM-u.. ��w,....,au,w'Y„.....wy .,, A
28,783 57,56628,78
7,392
68,028 w,nw 68,08
30,593 11, 29 ,
874,874
412,450 -(%943,524)
1,720,000 1,720,000 "�1,368,864
40,298 - .6
207,270 207,270
p+ 95.5 1, 55,526 2,114,18 874, 7i91 ,849
✓.0 m...,„. ...m...n+._.M.,..
112,302 1,145
300
27, 87 1,151
31942,
48,211 11,808
1, 25
The accompanying quotas are M integral part of this schedule.,
L-9 (Continued)
IMONR.OE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF STATE FINANCIAL ASSISTANCE ®CONTINUED
FOR THE YEAR ENDED SEPTEMBER 30, '1996
Grant Balances
I rue `I ltl ID Nurttb r October 1, 1991
Sugarloaf Sound Channel Marking 59506 29,203
V Removal 091626 B9505 210 I
Removal 091715 B9505 1,612
V Removal 091779 E9505 1,680
oating Improvement Fund 59530 46,406
Tamarac 'ark Chanel#2 59512 776 I
V Removal 091728 E951 7 798
Kemp Channel#18 E9542 1,800
WVindley Key Pass Channel Markers B9514 4,350 I
Emergency DV 1976,091 77,091991„091 93 E9624 Emergency DV 091930,091956,0919517,091962 B9617
7th Street Ocean 59623 �
Indian Key&'Tavernier Ocean Shores B9622 �Po
Coco Plum Channel B9616
V Removal 091,843 B9527 600
Tavernier Creek#15 E9603 1, 2
Channel Marker#20 59526 1,800
ITV Removal 091664&091865 B9544 1,749
Indian Key Signage B9606 1®,043 I
Key West Power Squadron B9610 540
V 091891 59545 1,093
South Side Key West-Boating Restriced Area LE074
Key West Mooring Buoy B9511
OceanReef-Installation of Regulatory Buoys 59612
Emergency Removal DV 09216 139649 a
Channel Marker Repair-Carysfdrt9 North Key Largo E9625 W� I
Derelict'Vessel Removal DV05 -
Emergency Removal DV-032130 E9646
Hammer Point Channel Marker#2 E9654
Srnathers Beach Regulatory Buoys B9650
Wastewater Treatment Plant SR333
Hazardous Waste unique& Innovative Project 1996 HWW302
Garrison Bight Restrooms C3356
FRDAP-Sernsteln Park C8435 00k�1 I
Total Department
artrr4ent
1 g537 I
Direct Program-
State Aid to Libraries 96-ST-24
FJo d_a-Dep. ment_ot eta. mental..R .g l ti!.on
Direct Program.
Latter& Marine Debris Grant m 1995 LM95„41 6®126
Litter&marine Debris Grant- 1996 L °441 �- I
L-10.,
Matching,
Contributions and
Trash Miscellaneous Balances
. s s mts Revenues ���� Tturas Refunds' � tsrrrhsr 30, 1996,
_, _, __..._..._..w... a.. _ .... _.._.. _.__. ....._..
29,534 381 �.
21
1r,512:
1,68 �
50,825 _® 7,233,
77
798
1,800
r
4,350 �-
4,62 4,62
6,897 6,397 �-
5,437 5„437
1,323 � � 1,323
5,249 5,249
600
n,.
1,920
1,800
1,749
1,043
540
1,093
11,602 11,602 4,8004,800
11,630 — 11,880
�® — 957
3,963 3,963
53r31:2 56,,312
�- 900 900
�® w� 9, 60 9„60
220,500 245,000 24,50Q
3,999 3,99
�. 157,745 157,745,
1 S90
514,377 503,4 ,1 il5 1
140A40440
20,294' 20,2:94
e accompanying notes aren integral part of this schedule.
�f (Continued)
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF STATE FINANCIAL ASSISTANCE e CONTINUED
FOR THE YEAR ENDED SEPTEMBER 30, 1996
Grant Balances
rn "I� nID Number October 1, 1995.
Solid Waste Recycling & Education 1995 RE95-42 129,784
Solid Waste Recycling&Education 1996 RE9642 I
Waste Tire 1995 95-42 46,936
Waste Tire 1996 V T96-44
Total Department 4,6�
Direct Program',
Bicycle& Pedestrian Plan 6590028
Travel Time Study 6596618 11,554I
Transportation Study°Plan update 6596618
Key West Airport 6826642 44,019
Key West Airport 6826630
Key West Airport 6826662 24,500 I
Key West Airport 6866697 19
Key West Airport 6826703
Key West Airport 6826721 I
Key West Airport 6626730 �-
Key West Airport 6826731
y West Airport 6826732
Key West Airport 662766 I
Key West&Marathon Airport 6826762 13
Key West&Marathon Airport 6826682 31,422,
Marathon Airport 6826700 (579) I
Marathon Airport 6826747 88,066
Maraffion Airport 6826631 44,360
Marathon Airport 6826706 571
Marathon.Airport 6826756 8,196
Marathon Airport 662667
Marathon Airport: 626714
Marathon Airport 6626732 -�
Marathon Airport 6826749 7-
Total Department � 63 I
Fl.�rmid'�.�e� tt�tr� ... ��►.t�tv' �
Direct Program: I
Base Realignment&Control Grant15tt
I
LA 2
Matching _
Contributions and
Cash Miscellaneous Balances
Revenues rei ftefuridt September30, 199+
129,784
70,691 160,552 �� 69n361
46,9313 ,
3i122 57, 6
,2�14
. w.. � 236 45, 0 46„500
11,554
-57,706 65,735 6,027
44,019
6,300 9,300
24,501 19,667 39,734 - 19,666
19
7,693 16,346 36,691 10,452
10,67 29,410 58,820 . ®® 18,738
10,064 16,719 37,438 6,655
6,166 11,205 2 ,411 5,040
20.886 41,760 20,660
4,766 23,109 46,217 18,320
®� 133
9Q,,333 64,71 169,441 25,609
679
19,640 (280,459) ( 6,565) (199,678)
61,646 (106,562Y (21. ,162) (123,868)
1 ,
17,199 9,135 18,37'0 182
1,90 i,903
4',577 9,155 4,573
2,964 9,636 19,672 6,67
a 16�Zibi 32,650, �
3702� pry ��y«�w p�+� �v�yg� my
,46 ". K. 11d" PP _ .(%tld'Wh� 6 ..._
The accompanying Hates are an integral part of this schedule.
L-13 (Continued)
NROE COUNTY, FLORIDA-BOARD OFCOUNTY COMMISSIONERS
SCHEDULE OF STATE FINANCIAL ASSISTANCE-CONTINUED
FOR THE YEAR ENDED SEPTEMBER 30, 1996
Great Balances
' D October 11,1995
ffi.ce°._of.t tat curt rikdstrator
Direct Program:
Court Reporter Grunt-in-Aid- 1995 Court Reporter Grant-In-Aid- 1996
Total Department
5 I
Taal State Financial Assistance
I
I
l
L-14
Matching
Contributions and
Cash Miscellaneous Balances
a Revenues xp 114 ores efund&
Aej#ernber 30, 1996
25,640
v .�9 gMiMPo i..,, v TR g'^Mn 'Nd
w «
urwwwwww..,.�..w....w m•owwunwM.rn..„nw-mm�•••• •s tipywwi, ww�«*w' wr mrr"n ar✓M�+'" ��.� ^ww� +�"d y^M•. M��»rwm�.""m �.µ�lw.4�m d uwm wm+w.+wvJ,,..0 r >., ..,,,,,, _„®
AAk��qp�aqy'�+� gCp�,ryl krY�� 9 �NN�MB ........ro...,.»—+ W �.4/4T WA' g9' �V 09' �'Y!W A✓
The panying notes are an integral part of this s hedple.
i
C1NROE COU_T" FLQM.
BOAR BOARU OF COUNLY-ONflLUMRS
Q
EPT ].99f
NOTE 1 ; SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
. The accounting policies and the presentation of the Single Audit Report of the
10 Board of County Commissioners of Monroe County® Florida (the "Board")- have
been designed to conform to generally accepted accounting principles as1
applicableo governmental units, including the reporting liance I
requirements of the Single Audit Act of 194 and Office;, of Management and
Budget Circular A-128, Au nts of State n ca Governments. ( - )m I
Rep tine En=. W The Single Audit Act of 1984 and Circularm 2 set forth
the audit and reporting requirements for federal financial assistance. T e I
Board included schedules of both federal state financi 1 a istance i
e Single
Audit section. Financial assistance received directly From the
State of Florida is included to 'satisfy the audit requirements of the State ,of
Florida grantor agencies.
of Accauntino - Basis of accounting refers to when revenues andI
expenditures or expenses are recognized in the accounts and reported in the
financial statentsw Basis of accounting relates to the timing of theI
measurements made, regardless easurement focus applied,
The modified accrual basis of accounting is followed in the Schedules o I
Federal and State Financial Assistance® Under the modified accrual basis of
accounting, revenues are recognized iP the accounting period in which they,,
become both measurable and available to finance expenditures of the current
period. Available means collectible ii 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 theI
susceptil -to-accrual concept to intergovernmental revenues, the legal and
contractual requirements of the numerous individual programs are used as i
guidance. There r however, essentially two types of these revenues. In l
one, monies must be expended on the specific purpose or project before any
amounts wiTl be paidBoard: therefore, revenues are recognized based
upon the expenditures recorded® n the other, monies r 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 asI
revenues at the time of receipt or earlier if they meet the availability
criteria.
®1
ME COUNTY. FEapM
ETIMEU�m
MOTE 2 C 'rINMIES
Grant monies received and disbursed by the Board are for- specific- purposes and
are subject to review y the grantor agencies. Such edits may result i
requests for reimburse: ht disallowed ,expenditures. Based n prior
experience, the Board does not believe that such disallowances. if any, would
have a materialeffect on the financial position of the Board. As of February
`, 1997 there were no material questioned ordisallowed posts as aresult of
grant audits in process or completed.
NOTE a MAJOR GRANTS
These programs represent Major Grants of the Board for the fiscal year ended
September, , 1, 96 .as defined by OMB Circular. percentage of
federal, 'expenditures for major grants is computed as f 111 s-
Total Expenditures ,91 ,221
Less: Matghiing portions (383,571)
Add: Previous match federally funded at
grant closeout 574.8183
Total Federal Expenditures 3.1,09.533
Federal Expenditures of Major Programs
-
Airport Improvements, .106 ' 976635
Homeownership Investment Partnership,
CFDA 14.239
11 .1
Percentage of Major , -Total Federal,
Expenditures 3
- 7
7
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF HRS MATCHING REQUIREMENTS „
FOR THE YEAR ENDED SEPTEMBER 30, 1996
Contract Number KG551 K0651 d1.2023 G0 7 ' KGO09
,Total Reimbursable
p 39 23, G� 1 a12 99,2 29,60 Expenses�s 12'�9 6
Amount Received, Re-
ceivable, or Refunded
Affecting Match 69,917 353,472 660 91,019 27,382
Match % Required 10.00 10.00 10.00 10.00
Amount of Match Require-,'-, f,A 3276 10,113 3,0
42
Total Funding
Required 17 686 . _392,747, 6 fli 101,132, 30,424I
Excess Funding (Liabil-
ity) For Year Ended
September 30, 1996 51,953 31,023 460 1,896) (621)
Excess Funding (Liabil-
ity),Sept rn r 30„
1995'* u $
Excess Funding (Liabil-
ity)September 30,
1996 $ 621
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 fdndingfllability presented as of September 30, 1995.
Fixedprice contract based on unitsof service delivered. Balance is remaining funds unexpended at end
contract,
. I
L-1
9
$_ 20,535
26,60
m,
,
- 26b34 1 �
® .( ,�466) 29,979 166 (1,266)
_ . � 16 .
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF HRS MATCHING REQUIREMENTS-CONTINUED
FOR THE YEAR ENDED SEPTEMBER 30, 1996
._. E' ....: _.: _,... .. � �51
Contract Number, .:HC962..�.. .. 1�C92 IG551W_.E._.w.... ...o .. w. .�..._...
Total Reimbursable
Expenses , 4,0 534.,288 1 5,935
Amount Received, Re-
ceivable,or Refunded
Affecting Match 12,407 4,057 404,165 129,219 {
Klatch Required %00 10.00
w
Amount of Match Require, 907 14� 56
Total Funding
Required- .,., _., ..,wn ' � _.o. w. .,. , ,._...... 143,677
q �' 44w
Excess Funding(Liabil-
ity) For Year Ended
September 30, 1996 65,216 15,356
Excess Funding (Liabill-
i ) September 30,
1 *` 3 "4
Excess Funding (Liabil-
ity)Septernber'30,
1 115959 1 36 e
n
Grant funds were received in advance. The related expenditures have not been incurred to date.
P
**Grant terms do not coincide with the Board's fiscal year. Accordingly, those grants beginning in the prior
fiscal year have aan excess funding/liability presented as of September 3 , 1995.
***Fixed price contract based on units of service delivered. Balance is'"remaining funds unexpended at end of
contract.
L-20
Q ..,OE COUNTYLOMIUS510M
Truest fu d Balance, September 30.. 1995 299..031,
Revenues
Total Available Funds
: ` .
Expenditures-,
Equipment Maintenance 33
Technical Assistance 6.575
Personnel Training
Total Expenditures'
Trust Fund e�. September 30, 199 h
® 1
a
F" & GRPE ,, P.A.
IA38 KENNEDY DRIVE
1519
KEY WEST, FLORIDA 30411-152 MEMBER OF AMERICAN INSTITUTE
WM. 0. KEMP, C.P.A. ( 5) 294µ2581 AND FLC91DA INSTITM
RVA E. GREEN, C.P.A. (305) 294-4778 cERTINED PUBLIC AOCOUNTANTS
Clerk EX Officio-
Board of County Commissioners
Monroe County, Florida
We have audited the fiinancial statements of the Board of County Commissioners I
of Monroe County, Florida (the "Board") as of for the year ended September '
® 1996', have` issued r report thereon dated February 7, 1997.
We have applied procedures to test the Board'scompliance with thfollowing
requirements applicable to each of its federal- financial assistance, programs,
which areidentifiedIn the ScheduleFederal' Financial Assistance, fart e
year ended September 30, 199 „:
Political Activity
Davis-Bacon Act
Civil Rights
Cash Management
W Federal Financial Reports
Allowable Costs/Cost Principles
m Drug-free Word Place Act
Administrative Requirements
Our procedures were lim t d -to the applicable procedures described -tn the'
,,Office Management and Budget's aln l i ce ent far Single Audits of
r procedures were substantially less in scope
than an audit, the objective of whichis the expression of an opinion on the,
Board's compliance with the requirements listed in the preceding paragraph.
Accordingly, not express such an opinion.
With respect to the items tested, the resins of those procedures disclosed
material instances of noncompliance with the requirements listed in the-second
paragraph of this report. With respect to items not tested, nothing came to
r attention that caused us to believe that the Board had not complied, "in
all' material respects, with those requirements.
Thais report Is' -intended for the information. the. Board¢ .of County
Commissioners'
mmission rs. uana er rut stud others within the County, and officials off":
applicable federal andstate agencies,, However,,;,, i report is, a matter off'
publi. record `arid its dis rib6tion is not limited.
Kemp..& Green
, P,
Certified PuuM i ' bur rrts.
February `, 1997
Fu
L.
KEMP & GREEN, PA .
C raf` d Publk Accounwnts
I4 R KEN NEDY DRIVE
Pe om DOX 1529
KEY WEST, FLORIDA 041-1529 MEMBER OF AMERICAN INSTITUTE
KEMP, c.P:k ( 5) 294-2581 AND FLORIDA INSTITUTE OF
MARVA E. GREEN, C.P.A. FAX (305) 294-A778 CERTIFIED PUBLIC ACCOUNTANTS
APPLICABLE IQ MAJQR FEDERAL FINANCIAL ASSISTANCE M
I
Clerk OfficioL
Board o County issioner
Monroe County, Florida
, I
We have audited the financial statements of the Board of County Commissioners
of Monroe County, Florida (the "Board") as of and for the year ended September
30, 1996, and have issued our report thereon dated February 7, 1997.
We have also audited the Board's compliance wit the requirements governing
g g
types of services allowed or un llowed; eligibility; match,ing, level of effort _
or earmarking; reporting; claims for advances and reimbursements-, amounts I
claimed r used for matching; cost allocation; special' requirements that
are applicable to each of i;ts major federal financial assistance programs,
which are identified i accompanying. schedule of federal financialI
sistance, for the year ended September 30, 1996, The management of the
Board is responsible for the Board's compliance with those requirements. Our
responsibility is ,to express an opinion on compliance with those requirements I
based o audit,,,
We conducted our audit of compliance withthose requirements in accordance I
with generally, accepted auditing standards. GQyernmnt Au iti_no
issued by the Comptroller General of the United States, and OMB Circular
128, its of State and LocalGovernments. " Those standards and
Circular m1 require that we planand perform the audit to obtain reasonable
assurance about whether material noncompliance ith the requirements referred
o above occurred audit includes examining, on a test basis® evidence
about the Board"s compliance with those requirements. We beli eve that our
audit provides a reasonable i for our opinion,. I
, n our opinion, the Board complied, in all material respects, with the
requirements governing types o ,services allowed or 1 owred; eligibility, I
matching, 'level of effort or earmarking, reporting, claims for advances and
reimbursements; amounts claimed r used for matching; cost allocation; and
special requirements that are applicableo each of its major federal
financial assistance programs for the year ended September 30, 1996.
-2
This report is intended solelyr the information of the BoardrCounty
CommIssionors. management and, others within the County, ; and- offli,cials of
applicable fed rail and state agencies. However this report is a, matter of
public record and its istr buti isr' not limited®
Ke �p & Green, P.A.
rti °hod Publfc Account4nts
February 1997
L-25
KEMP E4 GREEN, P.A.
Certified Public Accountants I
1438 KENNEDY DRIVE
1529
RED wEST, FLORIDA 3041-1529 MEMBER OF AMERICAN INSTITUTE,
WIL .0. KEMP, C.P.A. ( 5) 294-2581 AND FLORIDA INSTITUTE of
RVA E. GREEN, C.P.A. FAX ( 0 ) 294-4778 CERTIFIED PUBLIC ACCOUNTANTS
I
Clerkx Officio
Board of County Commissioners
Monroe County, Florida
We hie audited thefinancial statements of the Board of County Commissioners
of Monroe County, Florida (the "Board") as of and for the year ended September
, 1996, and have issued our report thereon dated February 7,, 1997,. I
In connection with the audit of the financial statements of the Board, andI
our consideration of the Board's control structure used to administer
federal financial assistance programs., as required by Office o'f Management and
Budget Circular , "Audits f State n LocalGovernmentsselected I
certain transactions applicable to certain nonmajor, federal financial
assistance programs for the year ended September,September,30, 1996. As required by OMBI
Circular have performed auditing procedures to test compliance wi
the requirements governing types of services allowed or flowed;
eligibility; claims for advances reimburse nts; amounts claimed or used I
for matching; cost allocation; monitoring subrecipi nts 'and special
requirements 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 i these requirements.
Accordingly, we do not express such an opinion.
I
I
With
respect to the items tested, the results of those procedures disclosed no,
material instances of noncompliance it requirements listed in theI
preceding paragraph. With respect to items not tested, nothing came to our
comp] " ,,,,, i n1 l
I
,attention
that cause u believe that Board had not
material respects,,, it those re irements.
This report is intended for the information of the Board of County
Commissioners, management and others within the County® and officials o
applicable federal and state agencies. However, is report is att r y
peal r r and its distributioni not limited.
Kemp & ,Green, ,P.A.'-
Certified Public Accountants
February . 1997
�U
si
KEMP ES GREEN, P.A.
Certified Public Amoununts
1438 KENNEDY DRIVE
P. 0. BOX 1529
KEY WEST, FLORIDA 041-1529 MEMBER OF AMERICAN INSTITUTE
WAOL om KEMP, ( 5) 294a2551 AND FLORIDA INSTITUTE F I
RVA E. GREEN, CY.A. FAX (305) 294-4778 CERTIFIED PUBLIC ACCOUNTANTS
REPORT,, ON
I
w
5
Clerk Ex Cfficio
Board of County Commissioners
Monroe County, Florida
We financial statementsBoarda i s i have audited County Commissioners
oners
of Monroe Counter® Florida (the "Board" as of and for the year ended September
, 1996, and have issued our report thereon dated February T, 1997,
We conducted our audit in accordance with generally accepted auditing
standards and GQY= nt Auditing 5tandards. issued by the Comptroller
General of the UnitedStates® Those standards require an
perform the audit to obtain reasonable assurance about whether the financial
statements arefree of material misstatement.
Compliance with laws, regulations, contracts and grants applicable to the
Board is ,the responsibility of the Board'smanagement., part of obtaining
reasonable assurance about whether the financial,- statements are free of
material misstatement, we performed tests of the Board's compliance wit
certain provisions o , regul i � .contracts and grants applicable applicabTe to '
state grants and aids appropriations identified in ' Schedule State
Financial Assistance. pursuant to Section 216.349, Florida Statutes, and
Chapter 10.600, Rules of the Auditor General . However, the objective of our '
audit of the financial statements was not to provide opinion on overall
compliance with such provisions. Accordingly, we do not express such an
opinion.
e results of our tests indicate that, with respect to the items tested, the I
Board complied, in all material respects® with, the provisions referred to in
the preceding ,paragraph. With respect to items not tested, nothing came to I
our attention that caused us to believe that the Board had not complied, in
all material respects with those provisions.,
L- I
This port is intended for the information theBoard of ' County
. ommissionersj management and officials of g applia47e federal and state
aenisn This restriction is not intended to limit the di-stribution of this
report, which. i atter of public record.
,KempPA
reen P.A.�
Certified Public Accountant
1,,-29
P P 8 GREEN, P.A.
rtifteJ PatbUc Accountants
14.35 KENNEDY DRIVE
P. 0. BOX 1529
E'Y EST, FLORIDA 041-1 9 MEMBER ERII AN INSTITLUTf
, cmP,A, ( ), 294-2581 AND FLORIDA, INSTITUTE
MARVA E. GREEN, CO.A. FAX (305) 294-4778 CERTIFIED PUBUC ACCMNTANTS
Mm
ffiffimn
Clerk Offi ci
Board of County Commissioners
Monroe County. Florida
We have audited the financial statements of the Board of County Commissioners
of Monroe County, Florida (the "Board") or the year ended September
. 1996 and haveissued our report thereon dated February, 7, 1997. We have
also audited the Board's compliance with requirements applicable to major
federal financial assistance programs and have issued our report thereon dated
February 7, 1997.
We conducted our audits in accordance with generally accepted auditing '
standards" " issued by the Comptroller General of
the UnitedStates, and Office of. Manag,ement and Budget Circular A-1 , "Audits
of State and Local Governments. Those standards and OMB Circular
require that we plan and perform the auditobtain reasonable assurance
about whether the financial statements are free of material misstatement and
about whether the Board complied with laws andregulations, noncompliance with
which would be material to a major fe er al financial assistance,program.
n planning andperforming our audits for the year ended September 30, 1.99
we considered the ®s internal control structure in order to determine our
auditing procedures for the purpose of expr�essing our opinions on theBoard's
financial statements and on its compliance with requirements applicable to
major programs and to report on the 'internal control structure in accordance
,with OMB Circular m 2 ,, This report addresses our consideration of internal
control ' structure policies and pr'14ocedures relevant to compliance with `
requirements applicable to federal financial assistance programs. have
addressed internal control structure policies and procedures relevant to our
audit of the financial statements in a separate report dated February 7, 1 9 (
The management of the Board is responsible for establishing and maintaining
,internal control structure. In fulfilling this,responsibility, estimates and
judgments by management are required to assess the expected benefits land
related costs of internal control structure policies and procedures. The
objectives of an ,internal control structure are to provide management with
L-30
reasonable', but not absolute, assurance that assets are safeguarded against
loss from unauthorized use or disposition, that"transactions are executed in
accordance with managemeni's- outhorization and recorded properly to permit the
preparation of financial statements in accordance with generally accepted
accounting principiles, and that federal financial
ndial assistance programs are
m com anaged in imp an with applicable laws and regulations. Because of
inherent Timitations in an internal ,control ,structure® errors, irregularities.,
or instances of noncompliance may nevertheless occur and not be detected.
so® projection 'of any evaluation o'f. 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 structure pol'icies and procedures used in administering federal
financial assist ance,program$ in the following categories,
les of Enti,
Reven6es/Cash Receipts
Expenditures/C4sh Disbursements
External Financial Reporting
Payroll/PersonnOl
Q=oAA Used in AftW9=I.twLJndixAuAL&.d=1
Financial AsSiS,tapCe_ft9=
, dui rernents
Political, Actiyity
Davis-Bacon Act
Civil Rights
Cash Management
Federal Financial Reports
Allowable Costs/ ,ost Principles
Drug-free Work Place Act
Administrative Requirements
Types of Services Allowed -or Unallowed
Eligibility
Matching, Level of Effort or Earmarking
Reporting
- Cost AllocatIon
Claims, for Advances or Reimbursements
Amounts Claimed or Used for Matching
Monitoring ubrecipients
Special Requirements., if any
For all of thelinternal control structure categories listed above® we obtained
n understanding of the design of relevant policies and procedures and
determined whether they have been placed in operation, and we assessed control
risk.
During the year ended September 30, 1996, the Board expended 5T 9 of its
total federal financial assistance under a major federal financial assistance I
program and the fallowing nonmajor federal financial assistance programs:
Community Development Block Grant
We performed tests f controls, required OMB Circular , to evaluate
I
p q
he effectiveness of the designoperation of internal control
structure olicies procedures that we considered levant to,preventing r
detectingpolicies '
materi noncompliance with specific requirements, general
requirements, and requirements governing claims r advances and
reimbursements and amounts claimed or used for matching that are applicable to I
each of the Board'smajor federal financial assistance programs® which are
identified in the accompanying Schedule 'of Federal Financial Assistance. Our I
procedures were less in scope than would be ,necessary to render an opinion 0
these internal control structure policies and procedures. Accordingly, we do
express such an opinion.
, A material weakness is a reportable condition in which the design or operation
of' one or more of the internal control structure elements does. npt reduce to aI
relatively low level e r.tsk that noncompliance it laws andregulations
that would material to a federal financial assistance program may occur an
not be detected within a timely period y employees in the normal course of I
performing their assigned functions,
Our consideration of the internal control structure policies and procedures
used in administering federal financial assistance would not necessarily
disclose all matters in the internal control structure that might
reportable conditions® and® accordingly, would not necessarily disclose all I
reportable conditions that are also considered to be materialweaknesses as
definedabove. However, we noted no matters involving the internal control I
structure and its operation that we consider o be material weaknesses as
defined above®
.-3
We also noted other matters involving the internal control struct.ureits
operation that we have reported to the management of the Board in' a 'separate
letter dated l e r uar y 7, 1 'Included in Section' K of this report.,
This report i .Intended for _ the in'forlmation of the Board of County
omi ssi ohers,W management, and officials of applicable federal and state
a nties� However, , is report is matter of publi record . and its
distribution is not lim'it d",1
Kemp & Green, P.A.
rtifi Public Accountant
f
February 7. 1997
b.
MON
oA ' COUNTY CQMMI52MM
EOR BE YEA
Questioned
rai a& .
All prior i n i rigs and questioned costs were resolved. I
'ar
None.,
I