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Admuinistrative and Promotional . Two Cent E20 Tourist Development, District One, Three Cent Tourist Development. District #Twro, Three Cent Tourist Development, District #Three, Three Cent E23 Tourist Development, District our, Three Cent Tourist Development, District #Five Three Cent E2 Impact Fees-Roadways Impact Fees-Parks and Recreation E27 Impact Fees-Libraries E28 Impact Fees-Solid Taste E29 Impact Fees-Police Facilities E30 Impact F ®Fire and EMS Fire and Ambulance, District #1 Translator System Service District E33 Upper Keys Health Care Special Taxing District 3 Fire and Ambulance, District. #6 Key: Largo Unincorporated Area Service District-Parks and Recreation E36 Unincorporated Area Service District-Planning Building and Zoning 37-E38 Municipal Policing E39 911 Enhancement Fees E40 Duck. Keys Securityr District Dating Improvement iscelaneous Special Revenue Environmental Restoration Law Enforcement Trust, Court Facility Fees Drug Abuse trb t E47 Debt Service Funds. 1993 Refundin Improve ent Bonds 1988 191 Sales Tax Revenue Refunding Bonds Clerk's Revenue Mote CONTENTS _(Continued) Pa e Capital Projects"Funds: 1991 Sales Tax Bond Capital Improvement E51 Clerk's Revenue Note Schedule of Expenses - Budget and Actual Nonmajor Enterprise Fund Marathon Airport Combining Statement of NetAssets -.. Internal Service Funds -G2 Combining Statement of Rev6nues4 Expenses and Changes in Fund Net Assets - Internal Service Funds -G4 Combining Statement of Cash Flows - Internal Service Funds -G8 Schedule of Expenses - Budget and Actual Internal Service Funds: Wor er"'s Compensation G9 Group Insurance G18 Risk Management G11 Fleet Management G12 Capital Assets Used in the Operation Governmental Funds: Schedule Source H1 Schedule by Function and Activity H2- 5 Schedule of Changes by Function and Activity° M -M OTHER REPORTS Report on Compliance and on Internal Control over inancia ` Report. ing Based on an Audit of Basic Financial Statements Performed i Accordance with Government Auditing Standards - Independent Auditor's Management Letter 13,-16 MARVA GREEN, P.A. Certified Public Accountant Members Institute and Florida Institute of Coordfied Pubitc Accountants P.O. Box 1529 3132 Northside Dr.,Suite 101 Tel.(305)294-2581 y West, FL33041-1 529 Fax(305)294-4773 IN E 'ENUENT AUDITO .S d REPORT Clerk Ex Gfficio Board of County Commissioners Monroe County, Florida We e audited accompanying financial statements of the Board of County Commissioners of Monroe County, Florida (the "Board") as of September 30, 2002 and for the year then ended as listed in the table of contents. These financial statements are the responsibility of the Board'smanagement Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with United States generally accepted auditing standards and the standards applicable to financial audits contain in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis,,, evidence supporting the amounts and disclosures in the financial statements it also includes assessing the accounting principles used and significant estimates made by management, .as well as evaluating overall financial statement presentation® We believe that our audit provides a reasonable basis for our opinion. s discussed in Note ,' the financial .statements present only Board and are not intended to present fairly the 'financial position of Monroe County, Florida and the resultsof its opt-rations,'in conformity with U.S. generally accepted accounting principles. Note I also describes Monroe County, Florida's adoption of the provisions of Governmental Accounting Standards Beard Statements No. 34, Basic Financial Statements - and Management's iscussi n and Analysisr State and Local. Governments, as of October 1, 2001. In our opinion, the financial statements referred to above present fairly, in all Material respects, the financial position of the Board s of September 2002, and the results of its operations and the cash flows of its proprietary, d fund types for the year then ended in conformity with United States generally accepted accounting principles. Our audit was made primarily 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 1-isted in the table of contents, which are also the responsibility of the management of the Board, are presented for purposes of additional analysis and are not a required part of the- financial statements. Such additional information has been subjected to the auditind 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 whole. In accordance with Government Auditing Standards, we have also issued our report dated March 24, 2003 on our consideration of the Board's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grants. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be read in conjunction with this report in considering the results of our audit. Marva Green P.A. , Inc. Certified Public Accountants March 24, 2003 B-2 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS. BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2002 Fine & Road & Governmental General Forfeiture Bride Grants ASSETS Cash and Cash Equivalents $ 16,683,095 9,612,374 12,701,926 $ 3,396,791 Accounts Receivable,, Net 31,980 2,403 501 — Due from Other Funds 4,199,547 268,458 1,169,645 1,156 158 Due from Other Governmental Units 2,784,528 961,982 487,819 1,331,028 Mortgages Receivable -- -- ®_ -- Allowance for Mortgage Receivable Interest Receivable Inventory 5,434 Total Assets $ 23 704 584 $ 10 8�4�5 5 576 977 Liabilities: Accounts Payable $ 917,492 $ 107,335 $ 256,487 $ 249,657 Retainage Payable 9J01 -- 22,879 43,625 Accrued Wages and Benefits Payable 633,724 27,135 138,120 92,951 Due to Other Funds 78,414 2,371 643,,498 260,349 Due to Other Governmental Units 528,439 25,993 7,489 512,535 Accrued Comp. Absences Payable 226,490 7,235 25,789 -- Other Current Liabilities 471 595 96 9,897 Deposits in Escrow 106,434 -- 300 Deferred Revenues -- -- ,063,151 Accrued Interest Payable Total Liabilities 1,094,658 3,232,165 Fund Balances: Reserved for: Encumbrances 17,757 642 144,301 Debt Service -- -- Unreserved, Designated for Beaches — Unreserved, Undesignated reported in: General Fund 21,186,262 Special Revenue Funds -- 10,,673,911 13,265,233 2,202,511 Capital Projects Funds Total Fund Balances 21,204,019 10,674,51531- —11?.6.5,233. 2,...346,1.8.12 ----------- ...... Tot al Liabilities and Fund BalancesM. 17 $ 4 359 891 $ 578 977 The notes to the financial statements are an integral part of these statements, C-1 Local One Cent Other Total Housing Infrastructure Governmental Governmental Assistanc urtax0 $ 1,531,918 $ 35,595,957 $ 52,378,842 $ 131,900,903 -m 4 393,32 423,250 ®® 110,323 39,268 6,533,599 49,605 1,039,635 1,603,857 3,258,504 2,753,396 425,156 3,184,052 (281,199) (281,199) ,772 44,772 5,434 4 385�1 1 m 36 46 9 $ �559 266� 150 Q"/79 615 20,225 432,357 1,593,439 3,576,992 ®- 283,038 9,459 368,102 13,697 393,555 1,304,182 ,375 3,670,822 5,539, 29 30 409,236 1,483,722 �- 1,945 74,115335,574 -- 10 11,069 m® 106,734 2,753,396 185,128 5,007,17 W. 170,512 170,512 2,74'9,1 1 1620,44 .� 6p5 6,276 17,99 , 91.,. 13,447 159,770 840,917 �® - 632,346 662,34 -- 396,075 398,075 11„,166,262 1,606,070 a- 44,303, 23 7:4555,948 -- 34,507,580 1,804,596 36,312,176 160635,026,027 ..dam_....___._.. 070 35,026, 27 48,053,010 132,175,724 4 35 191 36,66 4C9 54 559,236 150,079 615 -2. MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2002 Fine Road and and Governmental General Forfeiture brid" Grants Revenues: Taxes $ 16,686,091 $ 30,377,104 1,540,305 $ Licenses and permits 369,493 Intergovernmental 5,692,891 27,677 3,457,838 2,903,282 Charges for Services 4,270,448 3,063,996 56,311 218,441 Fines & Forfeitures 20,688 1,248,705 Investment Income 421,783 31-1,206 272,846 73,298 Miscellaneous 467,430 32,716 93& 39,420 Total Revenues 27,928,824 35,061,4014 5,420,882 3,234,441 .......... Expenditures: Current: General Government" 18,278,241 211,262 94,779 Public Safety 1,338,656 35,824,557 793,301 Physical Environment 415,956 472,093 Transpodation 82,019 5,047,527 617,945 Economic Environment 431,480 116,643 117,378 Human Services 3,940,110 1,129,246 2,136,,468 Culture and Recreation 2,224,565 — 355,078 Court Related 6,913,572 557,032 171,769 Debt Service Capital Projects Total Expenditures ""_"6,2_937,'4i 67 8,81,1 Excess of Revenues Overt (Under) Expenditures 1,531,447) 379_j1,524 ) ........... Other Financing Sources/(Uses): Transfers from Other Funds 6,270,582 1,168,551 1,1193,5391, Transfers to Other Funds 5 Total Other Financing Sources/(Uses) m. E 3 a94@ 0 3R -52 8 8�1 0 1,0�, 9 1,0 8,064 Net Change in Fund Balances (1,701,472) (1,567,547� (351,445) (436,306) Fund Balances-October 1 22,905,491 12,242j00_ 13,616,678 2,781,118 .......... Fund Balances-September 30 21,204,01 1_.%P? 553 $ $ 23468,12- The notes to the financial statements are an integral part,of these statements, 0-3 Local One Cent Other Total Housing Infrastructure, Governmental Governmental -� 12,645,370 22,093,872 83,342,742 ®- 1,547,130 1,91 ,623 873,936 ®- 4,839,984 17,795,608 — 4,357,770 11,966,966 1,063,844 2,333,237 31,414 699,206 1,143,540 2,953,293 210',804 95 606,599 __........__1,451,44 y115�1. _. 13,345,471_ 35„0 ,739 121,759,915 ®® 3,8'73,908 22,458,190 -150,161 14,493,732 52,600,407 -- 673,459 1,561,508 ®m205,763 23,250 5,976,504 1,038,376 13,689,639 15,393,516 ®® 282,869 7,488,693 1,212,337 3,791,980 124,139 7,766,512 65,247 5,630,906 5,696,153 �4 4,377,696 -- 4,377,696 4J98,867.._ ,0 4,239 127,111,159 . .aw.m.v ..a....., .........,®.. . -mom. .... ,m......... ..._,.®® m....®..w.. .............8,5461 04 `4,351 500}' �.__...w5,35.1,244, �m 190,732 4,895,846 13,719,250 97) (5,441,864 1,010, 1 1,135,553 77,778 3,104,740 (3,341,439) (4,215,691) 1, 2 ,292 31,921,287 51,394,449 136,391,41.5 _-1 A06__._..µ070 , 35� -4 MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive Actual (Nia REVENUES: Taxes $ 16,714,867 $ 16,714,867 $ 16,686,091 $ (28,776) Licenses and Permits 200,000 200,000 369,493 169,493 Intergovernmental 4,248,250 4,248,250 5,692,891 11,444,641 Charges for Services 2,693,500 2,693,500 4,270,448 1,576,948 Fines and Forfeitures 11,000 11,000 20,688 9,688 Investment Income 1,015,000 1,015,000 421,783 (593,217) Miscellaneous 122800 177,,503 467,430 ........................ Total Revenues .251905, 7 25,,060,120 27,,928,82.4 2,868,70,4 .......... EXPENDITURES: Current: General Government: Board of County Commissioners 1,370,234 1,370,234 1,224,309 145,925 County Administrator 449,071 491,494 462,539 28,955 Public Works Management 175,942 178,922 178,922 Public Safety Management 203,144 206,144 201,892 4,252 Community Svcs Management- 155,503 160,077 160,077 County Attorney 783,081 783,081 781,857 1,224 Office of Management & Budget 545,011 495,091 479,383 15,708 Technical Services 1,380,332 1,396,407 1,396,407 Personnel 373,997 373,997 352,238 21,759 Vehicle Replacement 1106,217 106,217 106,217 Public Works Facilities Maint, 4,930,369 4,927,489 4,686,502 240,987 ADA Compliance 5,000 5,000 5,000 Value Adjustment Board 15,000 15,000 10,021 4,979 Community Svcs-Marine Projects 109,674 109,674 107,935 1,739 Promotional Advertising 5,000 5,000 4,986 '14 Tax Increment Payment 120,000 120,000 104,290 15,710 Quasi External Services 22,000 22,000 8,615 13,385 Clerk to BOCC-Financial Pkg. 35,000 35,000 5,761 , 29,239 Clerk to BOCC 878,299 912,855 911,816 1,039 Internal Audit 157,475 157,475 113,969 43,506 TDC Audit Function 142,777 142,777 102,477 40,300 Ins.-Clk BCC, Internal/TDC Audits 175,159 171,059 169,295 1,764 Tax Collector 3,370,048 3,420,048 3,374,307 45,741 Property Appraiser 2,588,945 2,588,945 2,449,511 139,434 Supervisor of Elections 881,893 881,893 881,893 Insurances-Sup'v of Elections Total General Government 082,027 19VI82,436 18,278,241 904,1,96", The notes to the-financial statements are an integral part of these statements. C-5 (Continued) MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS GENE RALFUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - CONTINUED FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive Actual ative) Public Safety: Hurricane 6,395 11,395 6,940 4,455 Communications 527,006 527,006 492,661 34,345 Emergency Medical Svcs Admin. 131,58a 136,006 136,006 Emergency Management 267,501 293,942 292,158 1,784 Marathon Emergency Ops Center 64,666 64,666 63,542 1,124 Medical Examiner 350,224 350,224 347,349 2,875 Red Cross Lower Keys 20,250 10,250 -- 20,250 Total Public Safety 1, 67,1330 1 ,403489 64,833 ........... Physical Environment: Extension Service 195,304 200,304 197,437 2,867 Land Steward -- 709 709 Hazardous Waste 217599 217,810 217,610 Total Physical Environment 412,903 Transportation: County Engineer 85V848 85,848, 82,0�1 Economic Environment: Literacy Volunteers of America 9,232 9,232 9,232 Veteran's Affairs 423,653 4 422,248 f 0 , Total Economic Environment 432,6115 432,655 431,480, 1 Human Services: Health Care Respite Act 100,000 100,000 70,144 29,856 Hospice of the Florida Keys 40,000 40,000 40,000 Public Works Animal Shelter 721,195 727,195 726,445 750 Bayshore Manor 477,451 518,534 513,329 5,205 Middle Keys Guidance Clinic 499,558 499,558 499,555 3 Upper Keys Guidance Clinic '87,444 87,444 87,444 Care Center for Mental Health 184,141 184,141 184,141 MC Assoc.for Retarded Citizens 30,000 30,000 30,000 Heron/Peacock 38,155 38,155 38,155 Older Americans Volunteer Frog, 4,000 4,000 241 3,759 Legal Aid 17,500 17,500 14,449 3,051 Welfare Administration 643,233 643,233 642,863 370 Welfare Services 769,767 769,767 690,004 79,763 Caring Friends for Seniors 10,000 10,000 10,000 Big Brothers\Big Sisters 20,000 20,000 20,000 Florida Keys Children's Shelter 30,000 30,000 30,000 Wesley House 35,000 35,000 35,000 ,,The notes to the financial statements are an integral part of these statements. C-6 (Continued) MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL -CONTINUED FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive Actual (Negative) Pace 23,000 23,000 19,988 3,012 MCEF/Monroe Youth Challenge 13,572 13,572 13,572 Helpline 13,572 13,572 13,572 Domestic Abuse Shelter 25,000 25,000 25,000 Florida Keys Outreach Coalition 8,557 8,557 8,557 Healthy Kids Program 20,000 20,000 5,950 14,1050 Habitat for Humanity 27,145 27,145 27,145 Samuel®s House 16,965 16,965 16,965 Womankind 8,652 8,652 7,469 1,183 Rural Health Network 150,000 150,000 149,992 8 Health Care Needs Study 45,000 45,000 20,000 25,000 Bayshore Donations 430 130 300 Total Human Services 9 1 07 4,106,420 3,94, ,1'10'' 0' ........... Culture and Recreation: Heart of the Keys Recreation 18,000 18,000 18,000 Big Pine Athletic Association 40,000 40,000 40,000 Boys and Girls Club 30,000 30,000 30,000 Boys and Girls Club-Upper Keys 23,600 23,600 23,600 Higgs Beach Maintenance 31,164 32,914 31,082 1,832 Lower Keys AARP 2,500 5,000 4,962 38 Middle Keys AARP 2,500 5,000 4,515 485 Big Pine Key AARP 2,500 5,000 4,468 532 Fine Arts Council 45,000 45,000 42,693 2,307 Historic Keys Foundation 30,000 30,000 30,000 Library Admin Support 442,582 4,4.2,582 1® 7 10,,606 Library Key West 577,631 577,631 566,969 10,662 Library Key West Donations 15,000 58,880 29,921 28,959 Library Marathon 244,130 244,130 234,358 9,772 Library Marathon Donations 5,000 7,661 2,269 5,3�92 Library Islamorada 244,435 244,435 241,918 2,517 Library Islamorada Donations 2,000 2,000 1,109 891 Library Key Largo 314,573 314,573 308,929 5,644, Library Key Largo Donations 8,000 13,,560 3,648 9,912 Library Big Pine Key 175,020 175,020 173,488 1,532 Library Big Pine Key Donations 6,500 8,671 660 8,011 Total Culture and Recreation 4. .A260,135 2,323t657Q .__._?, 4,565 99,092� Court Related: Clerk of the Court-Records Mgmt., 246,289 236,894 234,821 2,073 Clerk of the Court-Recording 333,396 364,773 363,046 1,727 The notes to the financial statements are an integral part of these statements. C-7 (Continued) MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS GENE RALFUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL -CONTINUED FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive Bu#p! Actuail N N pqj�e) Clerk oft Court.,Administrative 273,100 216,884 213,318 3,566 Clerk of the Court-Jury gmt. 62,058 60,248 57,950 2,298 Clerk of the Circuit Court-Criminal 549,141 548,940 545,860 3,080 Clerk of the Circuit Court-Civil 3116,435 329,939 327,722 2,217 Clerk of the Circuit Court-Family 108,137 104,746 100,347 4,399 Clerk of the Circuit Court-Juvenile 79,180 79,299 77,329 1,970 Clerk of the Circuit Court-Probate 46,555 47,597 46,526 1,071 Clerk oft Court-info. Systems 531,975 546,784 544,794 1,990 Clerk of the County Court-Criminal 411,528 409,187 407,826 1,361 Clerk of the County Court-Civil 169,037 169,203 168,114 1,089 Clerk oft County Court-Traffic 536,445 514,826 513,795 1,031 Insurances-Jury Management 9,378 9,395 9,395 Insurances-Administration 71,272 75,885 75,885 Insurances-Circuit Criminal 103,204 1119,411 117,901 1,510 Insurances-information Systems 42,127 42,127 40,609 1,518 Insurances-Circuit Civil 55,608 55,608 54,489 1,119 Insurances-Circuit Family 16,092 17,895 17,796 99 Insurances-Circuit Juvenile 15,798 15,703 14,443 1,260 Insurances-Circult Probate 7,970 7,982 7,982 Ins.-Records Mgmt/Recording 115,298 115,298 107,919 7,379 Insurances-County Criminal 86,732 94,495 94,495 Insurances-County Civil 39,360 39,360 32,,868 6,492 Insurances-County Traffic 118,,099 118,099 114,115 3,984 State Attorney 193,446 193,446 186,082 7,364 Public Defender 257,901 258,145 254,157 3,988 Court,Administration 23,064 23,064. 15,439 7,625 Court Admin-Judicial Support 304,136 , 200,475 280,3 8 10,137 Court Admin-Staff Attorney 2,700 2,700 1,161 1,539 Court Admin-Jury Management 16,736 16,736 13,028 3,708 Court Admin-Masters 4,500 4,500 3,668 832 Court Admin-Masters 14,000 15,164 15,164 Ct Admin-Alt Dispute Reso.-Family 7,500 7,500 6,691 809 Ct Admin-Circuit Court Reporter Svc. 422,604, 402,604 376,895 25,709 Court Admin-Witness Coordination 39,257 39,257 33,992 5,265 Court Admire-Circuit Drug Court 27'8,498 287,739 273,234 14,505 Court Admin-Pretrial Release 489,877 489,877 469,323 20,,554 Ct Admin-Other Girc Ct Criminal Costs 19,361 19,361 16,516 2,845 Court Admin-Pro Se Services 129,387 129,387 121,035 8,352 Ct Admin�Custody/'Visit Evaluation 6,600 6,600 3,600 3,000 Court Admin-Guardian Ad L,item 168,060 168,060 155,954 12,106 Ct Admin,Other Circuit Ct Juvenile 158,890 158,890 152,012 6,878 The notes tothe financial statements are an integral part of these statements. C-8 (Confirmed) MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES'-BUDGET AND ACTUAL -CONTINUED FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive Actual (No lve Court Admin-Clinical Evaluations 13,000 13,000 1,825 11,175 Ct Admin-Masters Hearing Officers 8,000 8,000 6,062 1,938 Court-Admin-Attorneys Fees 10,000 10,000 9,268 732 Ct Admin-Other Circ Ct Probate Costs 23,470 23,4701 21,913 1,557 Court Admin-Information Systems 176,464 176,464 160,516 15,948 Ct Admin-County Court Interpreter 41,361 41,361 40,363 998 Ct Admin-Other Cnty Ct Criminal Costs 6,000 6' 000 5�,qqi 9 Total Court Related 7,159,626w. 378 6,913,572 218,806 Total Expenditures 34,859,961 35,085,936 �.,_._33,624,599 1,,461 q37 Excess of Revenues Over/ (Under) Expenditures A-1 025,816) ___4, 30,041 Other Financing Sources/(Uses): Reserve for Contingencies (2,037,701), (1,761,134) 1,761,134 Transfers from Other Funds 5,732,651 5,732,651 6,270,582 537,931 Transfers to Other Funds (5,445,801) 6,§30,102) 3,553,823 3,994,303 5 888 Total Other,Financing Sources/(Uses) (1,858,585) 0 �-11 Net Change in Fund Balances (11,605,395) (11,884,4011) (1,7'01,47Z) 10,182,929 Fund Balances, October 1 22,905,491 _22,905,491 22,905,491 - .......... X Fund Balances, September 30 $ 021 090 204�019 $ 2 929 The notes to the financial statements are an integral part of these staternents,, C-9 THIS PAGE INTENTIONALLY LEIS BLANK MONROE COUNTY, FLORIDA -BOARD OF COUNTY COMMISSIONERS FINE AND FORFEITURE SPECIAL REVENUE FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive Bud Q t Actual (Negative � . ....... REVENUES: Taxes $ 31,411,293 $ 31,411,293 $ 30,377,104 $ (1,034,189) Intergovernmental 30,000 128,715 279,677 (101,038) Charges for Services 1,370,000 3,300,645 3,063,996 (236,649) Fines and Forfeitures 1,400,000 2,152,302 1,248,705 (903,597) Investment Income 700,060 702,464 311,206 (3,91,258) Miscellaneous -- 119.19- 32.1.16- 19,797 I---,-- ............. Total Revenues 7,-.7-0 8,338 35,061,404 3 .......... EXPENDITURES: Current: General Government: Tax Increment Payment 230,000 230,000 211,262 18,738 Vehicle Replacement 14,,350 14,350 - 14,350 Total General Government 1 Public Safety: Sheriff's Budget 29,782,602 29,782,602 29,782,602 Sheriff's Group Insurance 4,129,774 4,296,000 4,294,222 1,778 Impact Support - 255,,963 -- 255,963 Bond Refunds -- 40,261 33,486 6,775 LE EA Funds 75,000 116,385 116,385 - HIDTA Grant - 15,306,580 -® 15,306,580 Spec Detail Programs Off Duty 107,797 107,797 Airport Services 1,092,714 1,092,714 MSCO Forfeiture 754,766 754,766 MSCO Grants 487,090 487,090 Teen Court -- 98,715 -- 98,715 Jail Operations 105,096 105,096 104,131 965 Public Works Correction Facilities 1,429,984 1,429,984 1,211,413, 218,571 'Keys to Recovery Program 86,287 86,287 86,287 -- Medical Examiner 202,026 202,026 196,031 5,995 Total Public Safety __0,76,9 154 62,266. 2,266 35,824,557 1 3 7,7 Court Related: Sheriff Extradition 76,000 76,000 62,620 13,380 Court Reporting Services 68,500 88,500 80,929 7,571 Clinical Evaluations 37,000 44,500 38,3,75 6''125 Court Interpreters 31,000 31,000 25,902 5,098 Witness Coordination 58,000 58,000 47,672 10,328 Expert Witness Coordination 48,000 58,,000 52,312 5,688 Public Defender Conflicts 295,000 247,500 220,204 27,296 The notes to the financial statements are an integral part of these statements. C-10 (Continued) MONROE COUNTY, FLORIDA -BOARD OF COUNTY COMMISSIONERS FINE AND FORFEITURE SPECIAL REVENUE FUND STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL -CONTINUED FOR THE YEAR ENDED SEPTEMBER 30,2002 Variance with Final Budget Original Final Positive Budget . ...ud Actual .... ve).. ..... I Other Circuit Court Criminal Costs 27,900 29,018 81882, Total Court Related 641,40,0, 641.400 557,032 84,368 Total Expenditures 36,696,519 56,048,016 3 V592,85,1, 18,455,165 Excess of Revenues Over/ (Under) Expenditures (1,785,22 3 1 15,808,231__J17 39_,.fM ...._j ............... .......... Other Financing Sources/(Uses): Reserve for Contingencies (785,772) (480,701) 480,701 Transfers to Other Funds 7 e:;�10) _WM5,101 1,100 Total Other Financing Sources/(Uses) .. .785,772) 501,801 Net Change in Fund Balances (2,570,998) (17,877,579) (11,567,547) 16,3110,032 Fund Balances, October 1 12,242,100 12,242,100 12,24 — 2,100 .......... Fund Balances, September 30 $ $ §45 953 $ 16 3 110 O�32 ............ ...... The notes to the financial statements are an integral part of these statements. C-11 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS ROAD AND BRIDGE SPECIAL REVENUE FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive Budget Actual (Negative) Revenues: Taxes $ 1,097,750 $ 1,097,750 $ 1,,540,305 $ 442,555 Intergovernmental 2,725,000 2,725,000 3,457,83& 732,838 Charges for Services 17,000 17,000 56,311 39,311 Investment Income 500,000 5�00,000 272,846 (227,154) Miscellaneous 33,000 33?,Rqg- 9� q,5§g 60"582 Total Revenues 4�1 J�� _�I3 5,4,20,882 1,048,1V Expenditures: Current: General Government: Vehicle Replacement Transportation: Road Department 2,478,574 2,478,574 2,315,482 163,092 Boot Key Bridge 279 279 -- 279 County Engineer Road and Bridge 714,289 714,289 585,705 128,584 Street Lighting 231,306 231,306 173,741 57,565 Local Option Gas Tax Projects 1,100,000 1,100,000 249,856 850,144 % Gas Tax 5,000,000 2,717,000 1,517,386 1,199,614 In - House Projects 250,000 250,000 205,357 44,643 Marathon Roads 1,000,000 1,000,000 -- 1,000,000 Islamorada Roads 969,000 969,000 969,000 -i'� Total Transportation 448 527 4,412,921 'y4� Economic Environment: Veterans Affairs Transportation 111,887 116643 116,643 ........... Human Services: Middle Keys Guidance Clinic 76,996 96,996 96,9916 Guidance Clinic Transportation 16,380 56,380 55,522 858 Social Services Transportation 1,050,085 1,039,940 976"728 ,220 Totat Human Services 143,,4 1, '1J , 24 1 �6- 0 4,07 Total Expenditures 13,002,989 10,772,608 6,293,416 4,479,192, Excess of Revenues Over/ ((Jnder)Expenditures J641630,239) (6,399,858) 2,5 The notes to the financial statements are an integral part of these statements. C-12 (Continued) MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS ROAD AND BRIDGE SPECIAL REVENUE FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL -CONTINUED FOR THE YEAR ENDED SEPTEMBER 30,2002 Variance with Final Budget Original Final Positive Bud +at Bid +fit Actual (Negative Other Financing Sourcest(Uses): Reserve' es rve'for Contingencies (520, 14) ( 57,458) — 457,458 Transfer from Other r Funds 1,168,551 1068,551 . 716,13 64 ,42 2, Transfers to Other Rands 070,575 �...�4 ,00. 2& � ....__._..�_m..� Total ether Financing . . ., w_m ._ �_. Sources/(Uses ) g45. .� ,175,5g5 521,089 3,696,684.. Net Change in Fund Balances (9,575,453) (9,575,453) 5 , 5) 9,224,008 Fund Balances, October 1 13,616,678 1 ,C1 Y676 1 , 16,67 -- Fund Balances, September 30 -a4041225 $:w � 1 ' 13_265 23 �00 The notes to the financial statements are an integral part of these statements. C-13 MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS GOVERNMENTAL GRANTS SPECIAL REVENUE FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30,2002 Variance with Final Budget Original Final Positive -,,,, Actual .-..,..(Negat11ve).--- Revenues: Intergovernmental $ 14,522,2918 $ 2,903,282 $ (11,61%016) Charges for Services 286,386 218,441 (67,945) Investment Income 17,676 73,298 55,622 Miscellaneous 105,1128 39,4205701 Total Revenues 14,931,08 3,234,441 (11,697,047) Expenditures: Current: General Government- Voter Education/Pollworker Frog. 32,904 32,904 -- Supervisor of Elections 123,750 61,875 61,875 Grant Match -20.02009- Tot al General Government 200t -_---__156,654 ,779, Public Safety: Child Safety Seat Program mm 35,788 35,788 Motorcycle Safety Program 60,477 60,477 Hazardous Material la eq ,506 5,001 2,505 FEMA-Hurricane Georges 848,005 189,910 658,095 FEMA-Tropical Storm Mitch w@ 459,808 201,250 258,558 EMS Hazardous Material 127,441 35,000 92,441 Emergency Mgmt as Grant 131,456 125,,877 5,579 Radiological Emrg. Preparedness 119,783 105,654 14,129 Trauma Helicopter 2 ,103 26,025 78 EMS Award Grant 112,661 7,922 104,739 FEMA Terrorism Preparedness 47,310 397 46,913 Emergency Mgmt. Preparedness tid 20,415 20,415 5j Total Public Safety 301 1,203,452 Physical Environment: Sanitary Wastewater Master Plan 156,366 56,366 100,000 Marathon Marina Pumpout Vessel 66,667 66,667 -- Derelict Vessel Removal Fish and Wildlife 318,300 199,062 119,238 Boot Key Harbor FWCC 38,961 38,946 15 Homeowners Wastewater 624,850 R 624,850 DCA Canals & Post Disaster 309,800 103,800 206,000 Coastal Impact Assistance 296,387 - 296,38.7 Sentinel Fisheries Program .7,252 7,252 -- Total Physical Environment 1, 11 1,563 47203 The notes to the financial statements are an integral part of these statements, C-14 (Continued) MONROE COUNTY, FLORIDA -BOARD OF COUNTY COMMISSIONERS GOVERNMENTAL GRANTS SPECIAL REVENUE FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -BUDGET AND ACTUAL -CONTINUED FOR THE YEAR ENDED SEPTEMBER 3 , 2002 Variance with Final Budget Original Final Positive Eludt Iutlet Actual (Negative) Transportation: ..... _-_.... ... .�. _u ...,. w..,M._o... _,...�.. �-."... ._.�...____.__._...._ Cnty Rd 905/SR 5 to Ocean Reef -® 1,956,10 1,956,150 County Rd 905 to County tine __ 4,303„300 4,303,300 South Florida Water Mgmt Dist. Stormwater 3„098,000 424,252 2,673,748 Transportation Study Plan Update -- 293,253 96,670 196,583 Safety Improvement Heritage Trail -® 1,055„950 1,055,950 Florida Keys Scenic Hwy Planning ®- 10'5,000 -- 105,000 Bicycle Pedestrian Coord. 2001 138,563 70,517 68,046 Overseas Heritage Trail - 2,000,000 1,506 1,998,494 Florida Keys Scenic Hwy Coord. -® 25,000 25,000 --. Dept. of Transp. Aerolite Bus 59,637 Total Transportation 1 ,034,653 617 945 1241;6,90 ,...,-...«...,.......e.. ........,.. -. ................�...",.»..,.............� ...,.,,.,. .....,......-.. km...m....-,.-..w,....._....... Economic Environment: JTPA Summer Youth Employment and "raining 732 732 -- nr,,_Comm. Svc. Employment -- 92,163 72, 19,579 JTPA Liaison -- 33,815 26,263 7,532 Affordable Housing Coordinator ,750 17,77976,071 _ ._ Total Economic1„460 117,3E 1.0m062 Environment 22 - .._.,.� .,..� e ..... ��._..�..,...,_.,_._ �,_.�....... �.�..�._.. Human Services: 'Residential Substance Abuse Treatment -- 228,653 144„396 34„.255 Snr. Comm. Svc. Employ. 01/02 137,079119,141 17,938 nr, Comm. Svc. Employ. 02/03 -- 160,200 26,110 134,090 Title III-B Support Services -- 148,750 1 ,3 1,40 Nutrition Title III-Cl -- 210,677 203,400 7,277 Nutrition Title III-C2 -- 262,030 271,792 10,288 Title Ill-E Respite -® 63;,907 24,660 39„027 Al h imer's Dis. Initiative 01/02 58,773 36,34E 22,425 Alzheimer's Dis. Initiative 02/03 -- 65,794 1.1,335 54,459 Comm., Care for Disabled .Adult 1/ 2 90,642 90,84,2 Comm„ Care for[Disabled Adults 02/03 107,713 26,526 79,187 Community Care for Elderly 01/02 -- 636,943 537,134 99,609 Commrainity Care for Elderly 02J03 -"- 547,836 186,371 361,465 Home Care for the Elderly 01/02 -- 15,005 12,131 2,624 Home Care for the Elderly 02/03 -- 3,637 1,942 1,69 Snr. Comm. Svc. Employ. Match -• 23,300 51000 18,300 The notes to the financial statements are an integral part of these statements. 0,15 " (Continued) MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS GOVERNMENTAL GRANTS SPECIAL REVENUE FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -BUDGET AND ACTUAL- CONTINUED FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive Budget Budget Actual (Naqafive) Samuel®s House 1 38,931 38,780 151 FKOC Sunrise House 31,311 15,377 15,934 Safeport 60,207 60,207 Sheriff Youth Challenge 34,649 34,649 Sheriff Case Manager 41,000 26,989 14,011 Teenline 12,750 10,182 2,568 Residential Detox 1 30,606 30,606 Boys and Girls Club 22,332 22,332 Low Income Home Energy Prog. 126,931 4. 80 626 Total Human Services -4i-3-6,468 1,043,438 Culture and Recreation: State Aid to Libraries 175,078 175,078 -- Court Records Preservation 2,000 - 2,000 Upper Keys Pool 0090 20,,000 Total Culture And Recreation 355,078 22,000 Court Related: Dependency Council 22,084 22,084 Drug Court Treatment 24,990 24,999 Local Law Enforc. Block Grant-2001 45,563 45,563 -- Local Law Enforc. Block Grant-2002 110,486 51,801 58,685 Local Law Enforc. Block Grant-2003 123,358 -- 123,358 Local Law Enforc. Block Grant-2004 100,033 -- 100,033 Civil Traffic Infraction 27,322 27,322 -- .......... Total Court Related 453,845 171,,769 282076 Total Expenditures 8-1-1,-- -1-6-,,,480,321 Excess of Revenues Over/ (Under) Expenditures 831274 Other Financing Sources/(Uses): Reserve for Contingencies (28,500) (1,922 W 1,922 Transfers from Other Funds 6,186,541 t4193,539 (4,993,002) Transfers to Other Funds (105,475 (105,475 Total Other Financing Sources/(Uses) -�4)79,144 1,088,064,_ Net Change in Fund Balances (228,500) (228,500) (436,306) (207,806) Fund Balances, October 1 2,783,118 2,783,118 2,,783,118 ---- ---------------------Fund Balances, September 30 $ .2,5 618 $ 2 5,94 '18 2 346 812 P ,_A? ...........--.............-. ==-.1-1- The notes to the financiall statements are an integral part of these statements. C,16 MONOE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS LOCAL HOUSING ASSISTANCE SPECIAL REVENUE FUND STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive _Ml ud et..........._ --Budget _ Actual (I41e ative .. .._. REVENUES . .. .. _.w .. Intergovernmental 769,462 769,462 873,936 104,47 Investment Income 31,414 31,414 Miscellaneous ®® :.. .aw . �� ... : 210, 04 Total Revenues _ 76462 7g,46µ. .? z .. _. 346, ..,. EXPENDITURES: Current: Economic Environment: Horne Ownership/Rehab Existing 1,340,000 1,240,000 809,294 430,706 Hoare Ownership/Fair Housing 27,380 27,380g� Administration 86,449 86,449 86,449 Dental Rehabilitation 250,000�.._. 350,000 115,253 234, 47' Total Expenditures _ 1,7'03,529 _�07�3� 9m m 1 036,376 �.�M.,,.. ..7S66"v 6 _ Excess of Revenues Over/ (Under) Expenditures _ .�034 367 �. _ a36`7� �� 1,01 Other Financing Sources/(Uses): Reserve for Contingencies _ 3000 _ .. .3 000 ,.... . ._ 30',000 Net Change in Fund Balances (964,367) (964,367) 77,778 1,042,145 Fund Balances, October 1 1528 292 1,528,292 1,528,292 Fund Balances, September 30 _ 6639 .. 663 926 1 606 070 1 042 146._ The notes to the financial statements are an integral pert of these statements. C-17 MONROE COUNTY, FLORIDA ONE CENT INFRASTRUCTURE SURTAX CAPITAL PROJECT FUND STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive Budget- Actual .., _.. Ne ativel REVENUES: Taxes 8,500,000 $ 8,500,000 $ 12,645,370 $ 4,145,370 Investment Income 750,000 750,000 699,206 (50,794) Miscellaneous -- -- 89595 Total Revenues 9,250,000 9,250,000 1 345471 4,095,471 EXPENDITURES: Current: Public Safety: Erner® Vehicles 440,000 1,50,161. 289,839 Transportation: Const. Mgmt 323,493 316,761 205,763 11 0!9ga' Debt Service: Principal 52,837 52,837 Interest 12,410 1 Z,41 0 Total Debt Service ,65,247 65,247 Capital Outlay: General Government: Vehicle Replacement 4,386 4,386 -- 4,,386 General Government Projects 8,177,836 8j528,553 757,765, 7,70,76 Total General Government 182,222 8,532,939 75 765 7,775J74 ' Public Safety: Fire Facility Projects 820,000 754J53 Physical Environment 4,050,000 4,067,500 2,177,343 1,8,90"157 .....................-.. ............... Transportation- Const. Mgmt 34,144 34,141 Human Services 2,440,000 2,440,000 103,165 2,336,835 Culture and Recreation 2,370,000 980,872 1,,194,830 1,736,042 1-1--,.......... ------ Total Capital Outlay 17',889,634 18 0,208 4,,377,696 14,432,512 Total Expenditures 18,213,127 19,632,216 4,79,8,867 14,83313 Excess of Revenues Over/ (Under) Expenditures (8,963,127) (10 11 6) 8w546,604 18,928,820 The notes to the finaricial statements are an integral part of these statements. C-1 8 (Continued) MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS ONE CENT INFRASTRUCTURE SURTAX CAPITAL PROJECT FUND STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - CONTINUED FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive _. B d et....,... ... Bu qt.... .Actual (Ne ative �. ., . Other Financing Sources/(Uses): Reserve for Contingencies (2,600,000) (36,486) -- 86, 66 Transfers from Other. Funds ®® 190,732 190,732 Transfers to Other Funds 513 7 IV4 5,908,199� 6,632, 96 7 a 6 3 ... Total Other Financing Sources/(Uses) ( „413,774 ,9 ,656} (6KK 41,,364, b2„62k1 Net Change in Fund Balances (16,376,901)` (16,3176,901) 3,104,740 19,481,641 Fund Balances, October 1 31,921,287 1,921_,25 µ � 1v9 Fund Balances, September 30 6 386 16, 4,386 36 6 027 19481641 .m._ _ .... � ...w.m._ .... The motes to the financial statements are an integral part of these statements, �19 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF NET ASSETS PROPRIETARY FUNDS SEPTEMBEF2 30, 2002 usl s I Ides Enter, rit F°u . _. _ . ...®. . w... _..._ . � ,. a.... m niolpsl Osl Key Svc District Sound West Marathon Waste I3ri e; Ii.rrt AIr o rI. ASSETS Current Assets: Cash and Cash Equivalents 9,643,011 8,852,566 1,65 ,466 525,335 Accounts Receivable„ Net 369,084 287,650 154,392 Due from ther Funds 5,213 — ®® 50,416 Due from ter Governmental Units 425,778 1„703 1,428,990 8,552 Total Current Assets 10, 306 354 1 v 10�6 1„259,245 3„� � p X- Restricted Assets: Cash and CashEquivalents 31925„979 1 6 3wS73 Noncurrent Assets,: Deferred Charges, Net 150,537 Land andOther Nond'e reciable Assets 3,629,620 50„000 326,139 3,057,633 Capital Assets, Net of Accum.Depmclation 540U452 , 72,133 15,9 5,57'0 Total Noncurrent Assets ,32'O,66 m mIT ��0 2,16 � .....T6,.2. 31,709 110,5 6,5 m Total Assets 1 ,689,674a._ 12,876,537 1r�'61 6 l'3.. 11Fln€I35,812.... The notes to the financial state huts are an integral part of these statements. C-20 Governmental Activities Internal Service #el uda 20,675, 28 11, 12,092 811,626 66,607 55,629 _s .23&927gy7911 m 11,894,910.. 5,604,85r7 150,537 7,063,392 54,000 27,937,i w 9 1'gy.656,956 5 1 66 1,710gya�56 64,683716 1,3gy 05®+666 . W m -21 (Continued) a MONROE COUNTY, FLORIDA -BOARD OF COUNTY COMMISSIONERS STATEMENT OF NET ASSETS PROPRIETARY FUNDS d CONTINUED SEPTEMBER 30, 2002 Busine tape Actly tle Eruter rise Fun4s, _ _..... __..._... .__ry.__...._........... __._ ._..__.. ... _„ ..._.__. . _ .. ..._....._. Nonmaaor Major Funds Fund Svc District' Sound West Marathon Waste n Bade.__.. _. ..Allrort trpot.....w....... LIABILITIES Current. Liabilities- Accounts Payable 943,371 4,302 497,630 277,863 Retainage Payable 150,416 176,228 Accrued Wages and Benefits Payable 35,099 23,844, 54,156 6,952 Claims and Judgements Payable 216,589 Due to Other Funds 363,753 72,257 176,901 43,737 Due to Other Governmental Units 87,132 4,104 337,7086,007 Accrued Comp. Absences Payable 16,034 8,440 20,159 4,371 Capital Leases Payable 50,000 Other Current Liabilities 2 _- Deposits in Escrow 104,521 12,267 6,306 Deferred Revenue mm 139,524_ 1,81 Total Current Liabilities . ..�1..a6;6�525.. 11 ,947 1,438,761,. _ 525276,. Current Liabilities Payable from Restricted Assets: Due to Other Funds 11,794 �- Accrued Interest Payable 206,242 Revenue Bonds Payable 480,000 Landfill Closure/Post Closure Costs 351 ,039 tl6 Total Current Liabilities Payable fronj Restricted Assets Noncurrent Liabilities, Accrued Comp. Absences Payable 95,671 39,512 116,502 31,117 Capital Leases Payable 1,017,270 Revenue Bonds Payable 5,660,000 _ Total Noncurrent Liabilities 6,772,941 _ 39,51,E 116,502 16,50 3 , ,1 _. Total Liabilities 9,645,54 . _ m152,4m9'..: 1,555,263.. 39 . NET ASSETS invested in Capital Assets, Net of Related Debt (3,243M0) 4,022,183 16,231,709 10,576,567 Restricted for Debt Service 2,004,76 Unrestricted 10,282,807 8,,701,�695 3,494„721 702,852 9 tt4 1,3 ,.m .�_ $ .. :1 ,72431! $ 1r� 2a9�4m1 TotaC Net Assets $_.� . . -�...w w � $ 12 724 0Z6 The notes to the financial statements are an integral part of these statements. C-22 Governmental Activities Internal Service Total Funds $ 1,723,166 $ 293,015 326,644 -� 122,051 61,014 216,589 5,995,606 656,648 386,257' 434,951 54 49,004 21,127 50,000 -- 26 4,036 123,094 1.91'336 �� 3,893,509 6,76,1,713 11,794 206,242 W 480,000 -- ...a 1,056,075 -- ............ ..... .. . 282,802 100,251 ,01 , -- 5,660, 00 -- __-,___6_„_ 11,909.,656 , 61,964 27,587,019 1,710,956 ,004,7 -- 23,162,275 5,032,946 $ 52„77400.. $ . .74392,w .23 M ONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENSES AND CHANCES IN FUND NET ASSETS PROPRIETARY FUNDS FOR THE YEAR ENDED SEPTEMIBER 3 , 2002 Buts(n a AtI^ Itlesntrrie Funds Nonma oy Macrr Funds Fund MIr4nICaa and Svc District Sound Vilest Marathon Waste Bride _mAir Operating Revenues: Franchise Fes 183,353 $ _w Charges for Services 12,723,036 1,136,141 3,035,391 633,96 Fines and Forfeitures -_ - 7,627 Miscellaneous 3 6„241. __ 10,143 898 Total O eratin Revenues .b 1 , 65„ 30 _1,186,141 3,053,16 mm 24 p g Operating Expenses.: Personal Services, 696,133 476,72 1,069,537 224,54 Operations 12„042,76 124,509 3,977,377 400,446 Depreciation and Amortization 427,685 137,530 677,003 381,691 Asserted and Paid Claims TotalOeratin Ex ,1 ,5t� 7 ,arg � , ,_. Operating Expenses 13 p .�.. 66 1 723 67 Operating Income (Loss) 96,547 44 „35D �2,670„301) (371,854) Nonoperatin Revenues (Expenses): Operating Grants 279,459 2,213,315 26,293 Grant & Donations-Other Sources 50,000 Grant &Aid Property Transfer (1,116, ) _- Investment Income 294,701 175,690 74,12 '10,186 Loss on Disposition of Assets (80,288) (7,354) (935) Interest Expenses and Fiscal Charges (42QJ'25) ®® Total Non-Operating Revenues (Expenses) 175,69I 2, 60,034 35„ _m. ..._.A ..� ._. .. ..w._ _.... ... ,;.. �.s... Income (Loss) Before Contributions and Transfers (894,456) 623,040 (390,71 ) (336,310) J Transfers From Other Funds a_ 4,034 354,723 Transfers to Other Funds (373„036) (72,065) (644,268) (4 .,737) _�..... ._.� ig„? 7 ._-6Z � ... 1.,63 126 ... Capital Grants and Contributions 1,725N I _,, Change in et,Assets 1,20,619 225,903 1, 53u42° Total Net Assets _ October 1 10,314,952 12,17 ,1 12,375„669 5,379,763 Prior Period Adjustment 7,576,470 4,040,714 Total Total et Assets t.Assets-Se�,October ptember 1 0 stated$ ^.. 1� C�4�4�133 $ . 1272 �076„ 19,95 ,33 9,420„ 77 .. _ ,, 0. .,..: 1 „726,4 0 11,,279 19.... . . ..._ ..., _... _.. .. . .. .._!_ .__. The notes to the financial statements are an Integral part of these statements,. C- 4 Governmental Activities Internal Service Total Funds .... ., ., ,..�� $ 183,853 $ m® 17,578,494 '18,431,154 7,627 _369,267 mm 768,303 18, ... ....„....�........ 133„261 1991�.�,...._._ 2,467,013 ,310,294 16, 5,097 3,134,520 1,623,909 108,899 ®- 13, 18,036 m , _ 20, 36,019._. _ 18,071,749 �2,496,756) IT.. ...._.117,703 2,519,067 ®_ 50,000 mm (1-, 16,750) 554,700 224,127 (' ,577) (20,02) 1,498,31 a 2 ,675 ...... , .._ . .. ..u ... . ..:.. (998,443) 1,331,783 366,757 (1,1 ,153) (386,152) 2,661,033 3,39 _. _.. _._.. . . __...w_ .._.. 1 . 1189 960,027, 40,243,687 5,774,875 11,617,184 ....s__N... 1,66C1„371 .�........_.�,.,: :rT74, °� _ w 774 C 6..: C-25 MONROE COUNTY, FLORIDA -BOARD OF COUNTY COMMISSIONERS STATEMENT OF CASH FLOWS PROPRIETARY FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2002 INCREASE(DECREASE) IN CASH AND CASH EQUIVALENTS ushi ss t A I ltles nts rise,Funds ° Major FundsI or tc�pa( Csr k Key Svc District Sound West Marathon Waste _�rld. � ...n.._., Irp�rt.._....,. Alrpoq.. Cash flows from operating activities Cash received for services 14,467,794 $ 1,186,857 3,129,255 500,331 Cash received from other funds for goods and services 78,7 -- -- 1,458 Cash payments to suppliers for goods and services (12,023,747) (54,401) (4,0451,559) (411,528) Cash payments to employees for services (530,227) (370,44 ) (858,930) (177,105) Cash payments to other funds ( 19,85) (156,804) (229,254) (88,842) Other operating revenue 3158,241 17 77 � 898 et cash provided (used) by operating activities 2a030®928 605203.m. w(1,9 6,.71 ,._.(174,7a8) Cash flows from noncapital financing activities Operating grants received 134,862 2,143,778 24,970 Operating transfers from other funds — 325,946 365,066 Operating transfers to other funds _ (378,088) 72 085' (498,882) ° (46,, 8 ) Net cash provided (used) by noncaptal financing activities _n __.(? 31226. 7 .. _...,..._°1,970,842 _.M. ..34 '351... Cash flows from capital and related financing activities: Proceeds from capital grants 356,533 1,8 ,266 Acquisition of fixed assets (42,158) (43,0 5) (1,085,172) ( ,146,926) Principal paid on capital debt (455,000) Interest paid on capital debt434,555) Net cash s y capital an related financing activities _:: ...... _ a._ __.._,... 3,05 a -AL Cash flows from investing activities, .... _ °. _7.m.._ ....,. _. .mm...,..__. . , 10, .. Investment income ° .M..a . 294,701 1'75 8 4,123 18t�. ..°._ �.,... Net increase(decrease) in cash and cash equivalents 1,150,560 665,773 (670,387) (85,911) _ .. .... _. ,.. .... .. ..Cash and cash equivalents-C�ctob�:r '9 .. 1 � 18,430 _8,186�,703 4,003,731� ....... �..� 11°,., . _,..,. ...,_, 56 � ^......... M P 33, 4w..� $ 5 5 asV�er>d cash e ��°i��@r�� _�°� � °^��a�ecr�be�m�¢� . 13, a8�0q 8 85 �55+�a:- sv .a. ..w°.°.... . .The notes notes to the financial statements are an integral part of these statements. G 26 Governmental Activities Internal Service Total Funds 19, 84,237 2,140, 46 80,180 16,214,231 (16,535,235) (16,639,112) (1,936,711) (1,055,469) (7914,755) (283,109) 4T4630 1,145;09O� 2,303,610 691,012m� 2,240,799 ( ,319,311) (19„391) (45 ,000) (434, 5 (196u1 7 (1m91 1,066,,035' 963,674 25,229a2 ..., 19,748,410 ,: -27 (Continued) MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS STATEMENT OF CASH FLOWS -CONTINUED PROPRIETARY FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2002 RECONCILIATION OF OPERATING INCOME TO NET CASH PROVIDED(USED) BY OPERATING ACTIVITIES �s.ln._w_s. _ ,p. ..teAmm_�I rt $a_Funds - o Fctrt�s Fund fIIPah ;r wy Svc District Sound West Marathon Waste uwlce _ .. ;Abort ._.._ _ Al . Operating income (loss) 44T;350. (2,570,8 1) (371,854, Adjustments to reconcile operating income to net cash provided(used) by operating activities: Depreciation and Amortization 427,685 137,530 ,00 381,691 Change in assets and liabilities: Decrease/(Increase)i Accounts receivable 31,678 50,499 (11,406) Due fromother funds 1,401,554 2,21 85,364 -- e from other governmental units 210,043 -(1,505) (41,999) (7 1 (Decrease)flncrease in: Accounts payable (310,63 ) ( ) 18,831 ( 6,784 Retainage payable (52,262) _- Accrued wages and benefits payable 8,483 2,731 1, (1.,11 ) Claims and judgements payable Due to other funds 58,818 10,074 (201,648) e to other governmental units 86,788 (1,196) 126,758 1,066 Accrued comp, absences,payable 16,035 8,441 20,159 4,372 Other current liabilities 2 ( ) -- ( ) Deposits in escrow (3,648) Landfill Closure/Post Closure Costs 5,651 1.... ,85 884 Total adjustments 1,932,381 __ . 157,853, �.._....... ,e 088 1" . .. Net cash provided(used)by operating activities 203092,8 605 2f1 1 n986 713 174 788 SUPPLEMENTAL SCHEDULE OF NON-CASH FINANCING CAPITAL AND INVESTING ACTIVITIES Contributed fixed assets °I,725 77 042 2 160 66"5 Loss on disposition of fixed assets 0,218. 7 The notes to the financial statements are an integral part of these statements. C- 8 W Governmental ,activities Internal Service Total Funds $ 6,75j .... 1m,12 , ... 1,623,909 108,399 (49,229) (23,188) 1,489,139 2,030 165,808 81,994 (349,023)9,02 ) (272,914) (52,262) -- 11,479 2,973 -- 192,075 (1 ,756) (95, 55) 49,007 21,129 ( ) (1 ) (3,648) -® 145 00_ 474 630 $° 1 88 577 0 -29 MONROE COUNTY,FLORIDA ® BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENSES - BUDGET AND ACTUAL MUNICIPAL SERVICES DISTRICT-WASTE ENTERPRISE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive Actual t Operating Expenses: Administration $ 341,112 $ 338,612 $ 316,660 $ 21,952 Franchise Operations 3,848,296 3,950,296 3,950,296 Cudjoe Key Transfer Station 2,420,757 2,432,707 2,420,799 11,908 Cudjoe Key Landfill 284,623 284,623 219,849 64,774 Cudjoe Key Post Closure 41,1191 39,691 23,767 15,924 Cudjoe Key Lined Post Closure 11,120,453 1,120,453 195,156 925,297 Long Key Transfer Station .2,191,318 2,191,318 2,184,872 6,446 Long Key Landfill 186,149 186,149 171,862 14,287 Long Key Post Closure, 44,768 44,768 42,381 2,387 Key Largo Transfer Station 2,206,402 2,206,402 2,197,647 8,755 Key Largo Landfill 125,538 230,538 189,314 41,224 Key Largo Post Closure 37,425 35,925 30,123 5,802 Pollution Control 491,696 486,168 362,282 123,886 Recycling .......... 300,000 _154ti3l_ Total Operating Expenses 13,630.1728 13,847,650 12,459,439 1,3b"18-,211 Non-Operating Expenses: Operating Grants: Recycling Grant 89,586, 89,586 DEP Recycling Grant 127,034 127,034 Litter & Marine Debris Removal 12,839 12,839 Small Counties Recycling 50,000 50,000 . ........................ Total Operating Grants 279,459 279,459 Capital Outlay 1,877,933 1,888,961 42,159 1,846,802 Debt Service: Principal 455,000 455,000 455,000 Interest and Fiscal Charges 445,772 445,772 420,125 25,647 .......... ............ ......._.- Total Debt Service 900,772 900,772 875,125 25,647 _,_,,� -,-- __i. _____ .... .....................1 -1 Total Non-Operating Expenses 778,705 069,192 1,196,743 1,872,449 ........... .................... .......... .................... . ........................... Transfers and Reserves: Reserve for Contingencies 850,782 631,832 - 631,832 Transfers to Other Funds 1,411,500 1,417,500 1,272,527 144,973 Total Transfers & Reserves 1,272,527 -n�6,805 Total Expenses The not to the financial statements are an integral part of these statements, C-30 MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENSES - BUDGET AND ACTUAL CARD'SOUND BRIDGE ENTERPRISE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive (Ne rve) ......ga#-, Operating Expenses® Card Sound Road &Toll Bridge $ 639,194 $ 842,844 $ 580,092 $ 262,752 County Engineer 83,232 83,232 21,169 62,063 Card Sound Bridge 208,000 Total Operating Expenses 1,134,076 ........... �601 ....... . ....... _ ,261 Non-Operating Expenses: Capital Outlay 3,373202 1,353,725 Transfers and Reserves: Reserve for Contingencies 587,782 587,782 587,782 Transfers to Other Funds 76"500 1,6� 362 72,065 Total Transfers and Reserves 664,i6 2,157,079 Total Exp 4enses $ 381 The notes to the financial statements are an integrat part of these statements. C-31 MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENSES -BUDGET AND ACTUAL KEY WEST AIRPORT ENTERPRISE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive g Budget Actual ...........__............. Operating Expenses-, Operation & Maintenance $ 2,193,342 2,800,416 2,454,9111 $ 444,505, Non-Operating Expenses: Operating Grants: Airport Planning Studies 8,400 8,400 Part 150 implementation-Ph 1 178,108 63,520 114,588 Runway Safety Area Study 3,856 3,856 Airport Standby Generator 109,618 102,072 7,546 Airport Master Plan 165,197 143,081 22,116 Terminal Modifications 234,189 942 233,247 Environmental Mitigation 363,850 70,410 293,440 Safety Area 160,896 147,461 13,436 Part 150 Implementation- Ph 11 1,329,349 334,,638 994,711 PFC Project#5 10,800 - 10,800 Airport Planning Studies 11 203,370 198,219 5,151 NIP - Ph 1 1,104,658 910,367 194,291 Noise Contour Update- Ph 11 19,800 - 19,800 DBE Plan Update 4,675 4,675 Security Supplies 697,851 676 697,175 Hangar Development 1,066,450 43,786 1,022,664 EIS 142,413 2,474 139,939 Airport Master Plan- Ph 11 102,592 102,592 Taxiway Signs 146,563 396 146,167 GA Apron Lighting 114,428 224 114,204 Noise Contour Update- Ph 111 21,305 19,800 1,505 Security Requirements,-Ph 1 50,750 10,584 40,166 Handicap Lift 51,975 486 51,489 Security Requirements - Ph 11 542,364 529,842 12,522 Capital Outlay 2,705,701 ___4,195,234 1,085,171 3,110,063 Total Non-Operating Expenses _�ITP�1761 11,028,691 ,677,224 7�351,467 Transfers and Reserves: Reserve for Contingencies 201,952 108,377 108,377 'Transfers to Other Funds 15000, 675. 644,268 �g, �.�.,� Total Transfers & Reserves 35 9 2 , 783782 Total Expenses $ $ 14,711�,�49 $ The notes to the financial statements are an integral part of these staternents, C-32 MONROE COUNTY,FLORIDA- BOARD OF COUNTY COMMISSIONERS STATEMENT OF FIDUCIARY NET ASSETS FIDUCIARY FUNDS SEPTEMBER 3 ; 2002 Fire and EMS Pension Trust Fund _.... AS-SETS Cash and Cash Equivalents 388,922 Accounts Receivable ®� Due from Other Governmental Units Total Assets LIABILITIES e to Others Due to Other Governmental Units -� Total liabilities NET ASSETS Held in trust for pension benefits and other purposes 3 S The notes to,the financial statements are an integral part of,these statements,, C-33 ONHOE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS STATEMENT OF CHANGES IN FIDUCIARY NET ASSETS FIDUCIARY FUNDS. SEPTEMBER 30, 2002 Fire and EMS Pension Trust Fund ..Additions ; w r Employer ontributions 66,250 Net Investment Income 0'444 Total Additions .. .....,._.... 6,94 Deductions: Administration Change in Net Assets 68,494 Total Net Assets m October 1 320,428, Total Net Assets ®September 30 $ _...m_. 365 ° The notes to the'financial statements are an integral part of these statements, C-34 6 a i THIS PAGE INTENTIONALLY LEFT BLANK MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS STATEMENT OF CHANGES IN FIDUCIARY NET ASSETS - BUDGET AND ACTUAL FIRE AND PENSION TRUST FUND FIDUCIARY FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive tyel Additions- Contributions $ $ $ 66,250 66,250 Investment Income Total Additions 72 6g4 72,694 , Deductions, Current: Public Safety: Administration 6,000 6,000 4,200 1,800 10,797 Pension Benefits ZI 316,797' Total Deductions 316,797 09 1 312,597, Change in Net Assets (316,797) (316,797) 68,494 385,291 Total Net Assets -'October 1 320,428 320,428 320,428 ! Net Assets - September 30 $ .mm .3 388 92'2 85 291 $ The notes to the financial statements are an integral part of these statements, C-35 MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2002 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES sporting Entity m Monroe County is a Neon-Charter County established under the Constitution and the laws of the State of Florida. There are six offices elected County-wide, which are follows: Board of County Commissioners, composed of fivemembers Clerk of CircuitCourt, Property Appraiser, Sheri Supervisor Elections and Tax Collector. The Board of County Commissioners is the legislative body for Monroe County and as such budgets and provides funding used by the separate Constitutional Offices with the exception collected by the Clerk of CircuitCourt an the Tax Collector. Under the direction of the Clerk of CircuitCourt, the Monroe County Finance Department maintains the accounting system for the Boards operations® including those of the Clerk of CircuitCourt, which is included in the General Fund® but excluding those of the Property Appraiser,,, ' Sheriff, Tax Collector and Supervisor of Electionsi, each of which maintains its own accounting system, The Board is not a legally separate or fiscally independent unit of the County. Accordingly, it_ is considered a part of Monroe County's primary government and 1 ' included as such i Monroe County Comprehensive Annual Financial Report, Services provided h Board and accounted for within these financial statements include police services for unincorporated areas of the County; health and social services emergency medical services; cultural and recreational programs; solid waste services-, County Law Library established by Ch.61.2455, Laws of Florida; and other governmental services. GASB Statement No. 34 - The County adopted the provisions of GAB Statement No. 34 Basic Financial Statements - and Management's Discussion Analysis - for State and Local Governments, during the year ended September 30, 2002, Statement No. 34 established standards for external financial reporting all state and local government entities which includes a Management' Discussion lysis section, a Balance Sheet; a Statement of Revenues, Expenses, and Changes in Net Assets, and a Statement , f Cas I requires, classification- of Net Assets into three components Invested in -1 MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS SEPTEM ER 30, 2002 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (Continued) Capital Assets, net of related debt; Reserved for Debt Service, Unreserved. The County-wide financial statements must be prepared in -full accordance with GAS' No, 34, The Rules of the Auditor General 10.556(5) permit county agencies to present government-wide financial statements and Management's Discussion and Analysisto present only fund financial statements. The County agencies have chosen to present the fund financial statements. Fund Financial Statements The fund financial statements report detailed information about the Board's operations for major funds individually and nonmajor funds in the aggregate for governmental , proprietary and fiduciary funds, The preparation of financial statements in conformity with U.S. generally accepted accounting principles, as applicable governmental units, requires management to make use of estimates that affect the reported amounts in the financial statements.. Actual results could iffer from estimates. Measurement Focus, Oasis of Accourtin and Financial Statement presentation The fund financial statements for the proprietary funds and pension trust fund are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recognized in the period in which they are ,earned and expenses are recognized in the period incurred. Operating revenues shown for proprietary operations generally result r producing r providing goods and services such as airport and garbage ,services. Operating expenses these operations include all costs related to, providing service or product. These costs -include salaries, supplies, travel , contract services, depreciation, administrative expenses or other expenses directly related to costs of services. All other revenue and expenses not meeting these definitions are reported as nonoperating revenues and expenses. All ° governmental fund financial statements are reported' using a current financial' resources measurement focus on a modified accrual basis of accounting, Under the modified accrual basis of accounting, revenues are D- ONROE COUNTY® FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2002 NO SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) recognized in the accounting period in whichthey become both measurable and available to finance expenditures of the current period. Available means collectible thin the current period or soon enough thereafter to be used to pay liabilities of the current period® considered to be sixty daysv, Expenditures are recorded when the related fund liability is incurred. Exceptions general rule include: ) accumulated sick pay and accumulated vacation pay, which are not recorded as expenditures'; .prepaid insurance and similar items, which are reported only' on the balance sheet and do not affect expenditures ) principal and interest on long-term deb which are recognized when due. Budgets for governmental funds` are also prepared on the modified accrual basis. In applying susceptibi 1 i - -accrual concept to intergovernmenta revenues® the legal and contractual requirements of the numerous individual programs are used as guidance. There are, however® essentially two types of these revenues. In one, monies must be expended for the specific purpose or project before any amounts will be paid to the Bard; therefore, revenues are recognized based upon the expenditures recorded. In the other® monies are virtually unrestricted as to purpose of expenditure substantially irrevocable; i .e. ® revocable only failure to comply with prescribed compliance requirements, such as with equal employment opportunity, These resources are reflected as revenues at the time of receipt or earlierif they meet the availability criterion. Licenses and permits, charges for services, and miscellaneous revenues (except investment earnings) are recorded as revenues when received in cash, because they are generally not measurable it actually received. Investment earnings and most fines and forfeitures are recorded as ,, earned since they are measurable available. The accounting policies and the presentation of the financial report of the Board have been designed conformU.S. genera accepted accounting principles ( ) ..as applicable to governmental units® in accordance with. the MONROE COUNTY, FLORIDA, BOARD OF COUNTY COMMISSIONERS NOTES TO FI NCIAL STATEMENTS SEPT DER 30, 2002 NOTE .I ® SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Governmental Accounting Standards Board (GASB . The Board applies all applicable FASB pronouncements issued before November 30,1989 in accounting and reporting for its proprietary operations but has elected not to apply FAB pronouncements issued after November 3qj 1989 The following are reported as major governmental funds: General Fund m The General Fund is the general operating fund of the Board® All general tax revenues and other receipts that are required either legally or by U.S, generally. accepted accounting principles to be accounted for in other funds are accounted for in the General Fund. Fine and Forfeiture - The Fine and Forfeiture Fund is used to account r revenues received from ie forfeitures imposed from t commission of statutory offenses, ad valorem taxes that are transferred to the Sheriff and to account for operations of the Count 's court support system. Road and Bridge - The Road and Bridge Fund is used to account for all revenues, operating expenditures and capital improvements for the construction and maintenance of roads and bridges. Governmental Grants ® The Governmental Grant Fund is used to account for operating revenues and expenditures for certain federal and state grants. Local Housing As ante m The Local Housing Assistance Fund is used to account for the revenues and expenditures for the administration n implementation State Housing InitiativesPartnershipProgram. One Cent Infrastructure Surtax Cent Infrastructure Surtax Fund is used to account for capital improvements funded by the One Cent Infrastructure Surtax. D,. NROE COUNTY, FLORIDA BOARDOF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2002 NOTE I m SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) The following are reported as major enterprise funds: Municipal Service District sate The Municipal, Servi stri -Waste Fund is used to account for the operations of solid waste collection, disposal recycling c ivi i s® as well as the closure and post closure of the landfills. Card Sound Bridge - The Card Sound Bridge Fund is used to account for the operations Monroe County's Card Sound Toll Bridge. Key West airportThe Key West Airport Fund is used to account for the operations Monroe CountyWest International Airport. The Board also reports the followingfund types: Internal Service Funds a Internal service funds are used to account for the financing workers compensation insurance, health insurance, general liability insurance and fleet maintenance services provided one department to other departments of the Board or to other governmental units on a cost reimbursement Pension Trust Fund pension trust fund is used to account for assets held by the Board in a trustee capacity for a volunteer fir fighters and emergency services length of service award plan. A enc Funds - Agency Funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations® Agency funds are merely clearingaccounts for assets held by a government as an agent for individuals, priv organizations, other governments or other funds. Budgets and Bud etary Data - The following are the statutory procedures followed y the Board of County Commissioners ("Board") in establishing budget for Monroe County. D-5 MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2002 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) 1) On or before June 1 of each year the Sheriff, the Clerk of the Circuit Court, the Tax Collector, and the Supervisor of Elections shall each submit to the Board a tentative budget for their respective offices for the ensuing fiscal year. 2) Within fifteen days after certification of the ad valorem tax roll by the Property Appraiser, the County Budget Officer submits to the Board a proposed budget for the fiscal year commencing the following October 1. The budget includes proposed expenditures and the means of financing them. 3) By Board resolution, a tentative budget is submitted to the public. Public hearings are held to obtain taxpayer comments, 4) Fifteen days after adoption of the tentative budget, a final budget is submitted for review and adoption at a final public hearing. 5) Prior to, or on September 30, the Board's budget is legally enacted through passage of a resolution. Accordingly all fund types have an adopted budget as required by Florida Statute 129.03. All funds have legally adopted budgets except as described in Note 11,,, Budgetary - GAAP Reporting Reconciliation® 1 6) During the year, the Office of Management and Budget acts on intradepartmental budget changes that do not alter the total revenue or expenditures budgeted to a cost center. A cost center represents a particular area of Board operations or a department. All other budget changes (whether they are transfers between cost centers or alterations of total 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. 7) Florida Statute 129, Section 7, as amended in 1978, provides that only expenditures in excess of total, fund budgets are unlawful . However, D-6 MOMROE COO)'MT , FLORIDA BOARD OF COUNTY COMMISSIONERS MOTES TO FINANCIAL STATEMENTS SEFTEMDER, .30a 2002 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) because the Board acts on all budget changes between cost centers® this becomes the levelcontrol , Budgeted to Actual Expenditure reports are employed as a management control device during the year for all fund types. Budgets for all funds are adopted on a basisconsistent with U.S. generally accepted accounting principles ( P) for that fund type, except for revenues and expenditures relative icipati n notes mortgage loans made by governmental funds revenues and expenditures relative to debt and capital outlay for proprietary funds. Budgetary versus GAAP differences are described in s following note. ) All appropriations pse at year end. Cash and.Cash E uiva1 is - For purposes of the statement of cash flows, the Proprietary Fund Types consider i i i investments (including restricted assets) with a maturity three months or less when purchased t be cash equivalents. Investments - Florida Statute 218.415 authorizes local governments with no written investment policies, invest surplus funds in the following: ) The Local Government Surplus Funds Trust Fund or any intergovernmental investment pool authorized pursuant to the Florida Interl c l Cooperation provided in s. 163.01. ) Securities Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency. c) Interest-bearing time deposits or savings accounts 1 qualified publicdepositories as defined in s. 280.02. d) Direct obligations of the United States Treasury. Investments are stated at fair value in accordance with GASB 31. D7 MONROE COUNTY,.-FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2002 NOTE 1 - 'SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) The Board invests funds throughout the year with the Local Government Surplus Funds Trust Fund (SBA)® an investment pool administered by the State Board of Administration, under the regulatory oversight of the State of Florida. Throughout the year and as of September 30, 2002, the ISBA contained certain floating and adjustable rate securities which were indexed based on the prime rate and/or one and three month LIBOR rates. These investments represented 0.72% of the SBA's portfolio at September 30, 2002. The SBA met the criteria to be "2A-Xike" as defined in GAS B 31 at September 30, 2002. Therefore, the investment was valued at amortized cost and the fair value at September 30, 2002 was the account balance at that time. Inventory Inventory in, the General Fund consists of certain supplies which are stated at cost using the moving average cost method. The inventory is determined by an annual physical count. No reserve has been established within the General Fund balance as the consumption method is used to account for this inventory. qpl Ltal Assets - Capital Assets, which include property, plant, equipment® and infrastructure assets (e.g. roads, bridges, curbs and gutters® streets and sidewalks, drainage systems and lighting systems) , are reported in the applicable business�,�type fund in the fund financial statements. Additions to capital assets are recorded at cost at the time of purchase® Gi is or contributions are recorded at it market value at the time received. In accordance with GASB Statement No. 34, an extended period of deferral until September 30, 2006 fiscal year end is available before the Board is required to record and depreciate infrastructure assets acquired prior to October 1, 2001. Therefore, the Board ` has elected to defer reporting of certain infrastructure assets acquired prior to October 1, 2001. Infrastructure assets acquired during the 2001-02 fiscal year are reported on the business-type Statement of Net Assets. This asset category is likely to be a significant asset of the Board. The Board maintains a $750 threshold for additions to equipment. Buildings are D-8 NROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS EPTEM ER 30, 2002 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) capitalized when value is $15,000 or greater® Public domain and system infrastructure assets represent major expenditures such i s roads® water sewer treatment p and lines, and i improvements, parks and drainage systems, Additions and improvements for roads, water® sewer® landfill and drainage infrastructure are capitalized when the cast amounts 250,000 while,park additions and improvements are capitalized $25,000. Depreciation has been provided using the straight-line Method® The estimated useful lives of the various classes of depreciable fixedassets are a 1 ows Life Years Buildings 10-50 Equipment5-10 ystem infrastructure10-50 Public domain infrastructure 2 -50 Unamortized Debt E ense - Unamortized debt expense of the Enterprise Funds i reported as other assets and is amortized by using the straight-line method over the lifeof the debt. Pro arty Taxes - Propert' taxes® based on assessed values at January 1, are levied and become due and payable on November 1st of each year . A four percent discount is allowed if the taxes are paid in November® with the discount declining by one percent each month thereafter, Taxes become delinquent on April 1st of each year, and tax certificates for the full amount of any unpaid taxes and assessments must be sold later than June 1st of each year® No accrual for the property , comin in November of 2002 is included in the accompanying financial statements, since such taxes are collected to finance expenditures of the subsequent period. Compensated Absences R Board policy permits employees to accumulate a limited amount of annual and sick leave® which willbe paid to employees upon termination employment. Accumulated annual and sickleave is accrued when incurred in the proprietary fund financial statements® A liability is recorded in the governmental fund financial statements only when the payment is probable. MONROE COUNT°, FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2002 NOTE 2 - CASH, CASH EQUIVALENTS AND INVESTMENTS Casks® cans equivalents® and investments consist of the followingSeptember 30, 2002: Local Government Demand Surplus Trust Fungi Unrestricted Cash and Cash Equivalents: Governmental Activities: Governmental Funds $ 127,585,165 $ 4,315,738 $ 131® 0.903 Internal Service Funds 11.405.321 1,0.7 1 11,712,092 Business Type Activities ..... 297,4 2 3 7 96 ,u 0, 15„42 Total Unrestricted Cash and Cash Equivalents 159,2R „ 40' 5� 000�475 4F228 Restricted Cash and Cash Equivalents- Dusi ss Type Activities 2,241„228 �604.957 Total Cash and Cash Equivalents ... .._1 . :. ... .— ... ,.. : De osits - Demand and time deposits are fully insured Federal Depository Insurance and the multiple financial institution collateral pool required by Sections 280.07 and 280.08, Florida Statutes. NOTE 3 , ACCOUNTS RECEIVABLE Accounts receivable for major governmental activities r considered fully' collectible® Accounts receivable for major business-type activities considered fully collectible except for the following- Municipal Service Key West istrict Waste ;,Air RO Accounts receiva�ie S 971,089 t 301,132 Allowance for uncollectible amounts Accounts receivable, net L,4, Accounts receivable written aft MONROE COU FLORIDA BOARD OF COUNTY COMMISSIONERS .NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2002 NOTE 4 MORTGAGES RECEIVABLE Mortgages receivable at September .30. 2002 consist of the following: Local Housing_ Assistance: Second Mortgages Receivable from individuals, collateralized personal residences• Commencing in year sixteen of the mortgage, principal and accrued interest at 3 will be forgiven at the rate of 6.66ZannuaTly. The entire principal balance and accrued interest 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 t 159.818 closing. Second Mortgages Receivable from individuals, collateralized y personal ,residences. lrincipal payments shall be deferred for the term of the first mortgage loan, or until the date the last payment is due on the first mortgage. Interest is not chargers on the mortgages unless the mortgagor is, in default, in which case the interest rate is 12Z per annum frDm the date when payment of the second is due. In the event the home is sold. transferred, rented, refinanced or the first mortgage loan i satisfied,, the entire mortgage balance is due. 2,251.314 Second Mortgages Receivable from individuals, collateralized y personal residences. The entire balance o the mortgage ill be forgiven over, a ten year period at the rate of ten percent per year upon the anniversary of the mortgage, provided that the mortgagor complies with the mortgage covenants. The mortgages are interest 338,764 free. Mortgages Receivable due from individual , collateralized by personal residence. payable in annual iiistallments of $1,500over ten year peri , -interest free. .. A —60 758,896 Other Governmental Funds Second Mortgages Receivable from individuals, collateralized by land and buildings, payable in monthly installments o $ , 2 including -interest at 3 , final payment due March 1, — 1,199 -11 MONROE COUNTY, FLORIDA BOARD OFCOUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2002 NOTE 4 MORTGAGES RECEIVABLE ( Continued) Second Mortgages Receivable from individuals, collateralized by personal residences. The entire amount of the loan will be forgiven over a ten 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, provided that the mortgagor complies with the Mortgage covenants., 139,332 Second Mortgages Receivable from individuals. collateralized by persona's residences. The entire balance of the mortgage will be forgiven over a ten year period at a rate of ten percent per year upon the anniversary of the mortgage, provided that the mortgagor, complies with the Mortgage covenants. The Mortgages are interest free,. ,. Total Mortgages Receivable L, .& NOTE 5 a INT RFIJND BALANCES : nterfund balances at September 30j. 2002 are as follows Receivable Fund P able Fund 6overnment Funds: General Road and'Bridge 413,121 One Cent Infrastructure Surtai 299,37 Non major Governmental Funds m 6 Card Sound Bridge 72,065 Key West Airport 126,485 Municipal 'Service District Waste 375,546 Nonmajor Enterprise Funds 43,737 Internal Service Funds 4,199w547 Fine and Forfeiture General 40,785 Governmental Grants - 7 d7'3r 26 .45� Road and Bridge NonmaJor Governmental Funds 1m1.69,645 D-12 MO ROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS EPTEMBER 30, 2002 NOTE 5 INTERFUND BALANCES (Continued) Governmental Grants General 22,629 Find Forfeiture 2,371 Road and Bridge ®502 One Cent Infrastructure Surtax 584,989 Nonma,jor Governmental Funds 6,66 51158 One Cent Infrastructure Surtax Governmental Grants P2 onmajor Governmental Funds General 15,000 Road and Bridge 2,366 Governmental Grants 21,853 Nonmajor Governmental Funs 39,268, Total Governmental Funds 538, 99,. Proprietary Funds: Municipal Service District Waste Road and Bridge 3,509 NonmaJor Governmental Funds 1,395 One Cent Infrastructure Surtax 12 Card Sound Bridge 192 Internal Service Funds I Nonma,jor, nter°°prise Funds Key West Ayrport � p501 Total Proprietary Funds 5 2 Total Interfund Balances L�,6 94®528 During the course of operations, transact-ions occur, which result' i amounts owed to a particular fund by another fund, other than for goods provided services rendered. These receivables and payables aredue within a ,year and are classified "interfund receivables/payab es" on the balance, sheet or statement of net assets. _1 MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 202 NOTE 6 m RESTRICTED ASSETS Restricted Assets include #ose provided for by resolutions adopted by the Board for the issuance of the MunicipaT Service District- Waste Revenue Bonds, and Airport Passenger Facil Charges® Total restricted assets a f September , 2002 are follows: Cash an Cash El"� eater rise Fund , Huni i al ervi.c istrict-1 Qate Renewal and Replacement Fund $ .10516,441 Sinking Funds 694.567 Landfill Closure Escrow ,714,971 ,225,979 Enter rise EE - Ke- Key_W!�st i r wort Passenger Facility Charge Funds 1, 78 i7 „ .A1011 NOTE 7, PROPERTY Capital assets activity for the year ended September 30, 2002 is as follows- 2001 Additio6s ileleticn ,_ 2 2` Governmental Activities Governmental Funds Land 25,462,328 $ 5,643,483 1�788„400 t 29,317.. 11 Buildings 83,992,464 10.767,143 1,2127,110 93,532„497 Equipment 25,568,571 3,014.155 3,272,904 25,609, 22 Infrastructure - 459,943 459,943 Construction in progress 12 0 ,_q .._j _..��__.._.��a_ ,4'36. 0A6 092 10,734, 72 3,306 A... Total General Fixed Assets _1 1, 97�9S � 21b9 0e61 17s0 � �1 52,306,111 l�rjernaLService Funds_ Capital assets not depreciated:. Land .. ..ro. ,QbO 000 capital .assets depreciated: Building* 1,722,85 1,722,854 Public domain infrastructure 179e520 179,520 Frlrrip aerut 53 74,. 42 a-70i1 7 460 504 202. 'Total assets de �reciated �...� RLg4£ 4 4 d. 57C pl MONR E COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS SEPTEMDER 50, 2002 NOTE 7m PROPERTY (Continued) 2001 .." .� �ddition$ Deletions �` 2,0102 Less accumulated depreciation. Buildings 311J61, 46,497 358,258 Public domain infrastructure 17,952 8.976 - 26, 2 Equipment 366„ 15" 53,426 55.,.40l 3 ,434 Total accumulated depreciation 28 108„899 50„407 741520 Total depreciable capital assets, net - Internal Service Funds 1„743„1 .� ( 6 111) 20„0 � 1�6 ,9 6 Total governmental activities, capital `as ts, net L-W-12LIU21.864a7 S m0 7 9 ,w0 067 Business-typp Activities: Capital assets not depreciated® 'Land5,918„770 $ - 1,116,750 $ 4,802.020 Construction in progess 1,7 9 57 _ 2„293R277 1„76' „ ' 2„ „372 „ - Total assets not depreciated 7.648,349 2,993,277 278,,234 0 Capital assets depreciated: Land 214,105 214„105 Buildings 12,370,226 1,767.722 14,137,948 Systems infrastructure 17„600,102 4,530,952 22.131.054 Equipment 14„654®204 3'S6 jL1 1„879 92D 13,130, 98 Total assets depreciated 8„63 6,655,088 1,8L„, 20 49,613,80 Less accumulated depreciations Land 214„105 214„105 Buildings 2,159,169 400.173 2,559,342 System infrastructure 5,011J11 783.200 6,694,311 Equipment 3„ 7708 _-, „701-�8 3 2„2088 Total aco ilate0 depreciation 1 801, IIQ 607„026 1,791„843 21 676 66 Total depreciable capital assets. net 221977,154 5,0 ,062 88 077 27,937.139 Total business-type activities capital assets net sI MONR,OE COUNTY,_ ELORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL. STATEMENTS SEPTEMBER 30, 200 NOTE 7 - PROPERTY (Continued) Depreciation was charged to functions on the Statement of Activities . 1Tows, Governmental Activities m Internal Service Funds8 Business-type Activities: Municipal Service District-Waste 410,802 Card Sound Bridge 137,530 Key West Airport 677,003 Nonm jor Enterprise Fund _ 81,691 Total Business-, type Activities 1 _ L7 An additional $6,821,047 will . be required to complete the construction projects under present contractual agreements. is the Board's policyt not capitalize interest on construction projects financed with debt proceeds. NOTE 8 - LONG-TERM'D BT The following is a summary changes in long-term debt for the year ended September 30, 2 2: Due Within Governmental Activities: Governmental uR41 Revenue bonds $ 17,426,000 1 $ M55,000 12,765„000 4,835A00 Loans payable 450,000 200,000 250,000 250„000 Accrued compensated absences 2,170.662 332,706 2,503,368 335,574 Capitalized lease ob1'iagatious 7 164.159 548,019 113 1 Z Total _� a"52&L _,. 3 2��R n-16 MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS MOTES TO FINMCIAL STATEMENTS SEPTEMBER: O, 00 NOTE 8 LONG-TERM DEBT (Continued) Internal 6ervtce Funds Accrued compensated absences 100 24 .1 Total 20 0 653.06953 - Y6 ]07 765 Business-type Activities: Revenue bonds 6,595A00 - 455.000 6,140,000 480,000 Accrued compensated absences 202,799 49.007 331.806 49,004 Capitalized lease obli atiou°u 1u117.9701,067 27� 50.060 , _ .. Total 7a995,,069 4 607 50 0 7 .16 79u001 , Total long-term debt s x _ .MU ;#�. 91.4 Long-term debt liabili 'internal service funds are included as part of the total for governmental activities® because they predominantly serve the governmental funds. Claims and judgements are classified as short-term debt. Unamortized discount on business ype activity revenue bonds amounted to $150,,537. Bonds payable at September 30, 2002 from' Governmental i i i r composed f the followingissues: Revenue Bonds P000 1993 Refunding Revenue Bonds, i 1993 due in installments $475,000 to 40,000 on December 1, 2002 to December 1. 2008D interest at 4.8% to 5.0%. _ 3 % Revenue Bonds ® $17,505,000 1998 Sales Tax Refunding Revenue Bonds® Series 1998 due i installments ,3 0,000 to $4,525,000 on April 1® 2003 to April 1, 2004; interest at 3.80% t 3.875%. - MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS SEPTEMBE R 30, 2002 . NOTE g LONG-TERM DEBT (Continued) The loan payable t September 30, 2002 from Governmental Activities i' - composed of the followingissue: Loan R Viable , $850, Florida Local Government Finance Commission Loan due September 2003; .interest due monthly based on the blended market rate of commercial paper „: Bonds payable at September 30, 2002 frombusiness-type activities are composed of the following issues: Enterprise Revenue Bonds $9,570,000 1991 Municipal Service District Refunding Improvement Bonds due in annual installments of $475,000 to 735,000 on October 1, 2003 to October 1, 2011; interest at 6m % to 6.7 a 1 00, Debt Service Fundip2i Requirements ® The total annual debt service requirements for all debts outstanding at September 30, 2002 are as follows: ,mm 2003 S 5,620,000 696,559 „516 2004 5.590,000 668,219 6,258,219 2005 1,13 ,000 430,175 1, 60,175 2006 1.195,000 363,525 1„558,525 2007 1.260,000 293,012 1,563,012 2 08-2011 3,406,000 a496 400 � p, 0 .400 Total &8 Restrictive Covenants and _Collateral Re uirements The 193/88 Refunding Improvement Revenue Bonds are payable from and coliat'eralized by a first lien upon and pledge of the Guaranteed Entitlement portion of the Revenue Sharing Trust Fund for Counties and the Second Guaranteed Entitlement for Counties paid the State of Florida. .1 MON OE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS SETEMBER 30, 2002 NOTE 8 - LONG-TERM DEBT (Continued) The 1991 Municipal Service District Refunding Improvement bonds are payable solely from and collateralized by a prior lien upon ,and pledge i) charges for service leviedannually against residential property.within Monroe County Municipal Service District ( "District"), Monroe County, 'Florida for the availabiTity and furnishing of certain sol,id waste disposal services, ( i payments received franchisee soli `waste collectors with respect to commercial property within the District® iii all other non ad valorem' fund received District with respect to furnishing services of the soli waste facilities to the residents of the District excluding any state or federal funds received from time to time . byDi (iv) certain investment income received by the District. Under the terms of the enterpris revenue bonds issue, the Municipal Service District is required, among other things,, establish rates and to collect s and charges which will be sufficient t all times to pay 110% of the Maximum Debt Service Requirement on the Series 1991' Bonds and on all outstanding Parity Bonds, plus 100 reserve or other payments including the cost of Operation and Maintenance and deposits Renewal and Replacements of the Facilities. The Municipal Service District was in compliance with those covenants for the year ended September 30, 2002. The Bonds and the interest payable thereon will not constitute general obligation of the District, Monroe County or the State of Florida, or a pledge of the faith and credit District, Monroe County,, the State of Florida or anypolitical subdivision thereof. Neither the Bonds, nor any interest or premium thereon, shall be payable from the ad valorem tax revenues of the District, Monroe County, or the State of Florida. The 1998 Sales Tax Refunding Revenue Bonds are payable from and collateralized y a lien and pledge of the portion of the proceeds of the one cent local government infrastructure sales surtax on deposit in the trust fund established for the County in the Florida State Treasury, allocated for and distributed monthly to the Board. Florida Local Government Finance Commission � The Florida Local Government Finance Commission was created pursuant to the FloridaInterocal Cooperation Act of 1969, Section 163.01 Florida Statutes® as amended through an interlocal MONROE COUNTY, FLORIDA BOARD OF COU COMMISSIONERS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30a 202 NOTE 8 ® LONG-TERM DEBT (Continued) agreement dated as of February 19, 1991, initially among three Florida counties for the purpose of financing or refinancing capital projects for each tuber (borrower). Under the Inter local Agreement, the specific purpose of the Commission is to enable a limited number of participating public agencies to benefit-benefit- from the economies of scale associated with large commercial paper financing assist governmental units in developing and structuring financing programs. Each borrower's i ili is the several liability of that borrower, expressly limited to its loan repayments and each borrower has no joint liability i any other borrower or the Commission for any of their respective liabilities'. NOTE 9 DEFEASANCE OF DEBT n prior years® the Board defeased certain general obligation and certain revenue bonds placing the proceeds of new bons with an escrow agent in irrevocabl trust accounts provide for al future debt service payments o t old bonds® Accordingly, the trust account assets and liabilities for defeased bonds are not included -in the Board®s financial statements® The following schedule reflects outstanding principal on refunded bonds, y issue, as of September 30, 2002: $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.,255,00 .000,000 Improvement Revenue Bonds. Series 1 ® defeased on May 3 using proceeds from Refunding Revenue Bonds, Series 1993/88 3,700,000 $42.415,000 1991 Sales Tax Revenue Bonds, Series 1 1: partial`Iy"defeased on February 5„ 1998 using proceeds from the Sales Tax Refunding Revenue Bonds,, Series 1998 8d925,0 0 Total Governmental Activities 13"Mf�,.mm�Ow D-20 MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2002 NOTE 9 DEFEASANCE OF DEBT (Continue ) $8,000,000 Hunici:pal Service District Improvement Revenue Bonds, Series 19800 defeased on December 6. 1985 using proceeds from the $9,211,774 Municipal Service District Refunding Improvement Bonds, Series 1985 ,370, 00 ®21074 Municipal Service District Refunding Improvement Bonds, Series 1 ® defeased on April 1. 1991 using proceeds from the Municipal Service District Refunding Improvement Bonds, Series 1991 5,400,503 $4,585.000 Card Sound Roadand Bridge Improvement Revenue Bonds, Series 199 : defeased on March 8, 1994 using v ilab a cash 2m415µ�00 Total 8us.iness-type Activitie11p5„5Q . NOTE 10 - LEASE OBLIGATIONS Capitalized lease li a inns are stated at the original fair market value leased assets capitalized, less payments since the inception of the lease iscented at the implicit rate of interest in the lease. The future minimum debt reductions under capitalized leases consist of the following at September her ® 002: Governmental Business-type Activiti'es. Activities Fiscal year ending September 30m 20 202,786 $ 50.000 2004 202,785 50,000 2005 202.785 50.000 2006 50,000 2007 50,000 2008-2012 250,000 0 -2 17 250.000 2018.221 �._ m 17.270 Total minimum payments 6W356 1,0 7.270 Amounts representing interest M 0 W 337 Present value of net minimum lease payments 48k01 _��0 7 �7 -21 MONROE COUNTY „ FLOR.IDA. BO OF COUNTY" COMMISSIONERS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30'. 2002 NOTE 10 - LEASE OBLIGATIONS (Continued) Leased property which has been capitalized of September" 30, 2002 is as fol 1 os: Governmental Business-type Activities Activities Equipment $ 887,061 $ 2,335,830 Loss Accumulated Depreciation 120,1 '3 2,258,417 77 Rental expense under cancelable operating leases for the current year amounted to $790,276. BUDGETARY-GAAP REPORTING RECONCILIATION Because certain accounting principles applied purposes of developing data on a budgetary basis differfrom those used to present financial statements in conformity with GAAP, a reconciliation of resultant basis, timing and perspective differences in the Net Change in Fund Balances for the year ended September 30, 2002 is presented as follows: Governmental Funds Net Change in Fund Balances budgetary basis ffi (4n1.7 z1 Adjustments: Nonmajor Funds: To adjust for unbudgeted funds: y ,8701) Florida a arena Marathon (4 . � t Change in Fund Balances GAAP basis ..-w. 4., w ..1 z MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 3O® 2002 NOTE 1 m INTERFUND TRANSFERS Tran fens_to. r , Governmental Funds: General Road and Bridge t 422,960 Governmental Grants 99,62 One Cent Infrastructure Surtax 313,573 Nanajar Governmental Funds 4,41 ®69 Card Sound Bridge 72,06 Keys West Airport 140,684 Municipal Servide,District Waste 378.087 Nanmajar Enterprise Funds 43,737 Internal Service Funds __L_270,582 Road and Bridge Nanmajar Governmental Funds 60 551 Governmental Grants General 330,478 Fine and Forfeitures 36,100 Road and Bridge 4,502 One Cent Infrastructure Surtax 584,989 Nanmajar Governmental Funs 17,470 1,,193,539, One Cent Infrastructure Surtax Key West Airport 148,862 Nanmajar Governmental Funds 41,,570 190, 3w Ranma ar Governmental Funds General 190,000 Governmental Grants 5,846 One Cent Infrastructure Surtax 41700,00_0, wa9 , Total Governmental Funds _.�34719 250 Proprietary Funds: Key Wst Airport One Cent Infrastructure Surtax 34,034 N'onmajor Entqrprjse'Funds Key West Airport 354 Fl. Total Proprietary Funds 67 Total Interfund Transfers D-23 ON OE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS SEPT EMBER 30, 2002 NOTE 13 - RISK MANAGEMENT The Board is exposed -to various risks of loss relatedtort; theft o , damage to,, and destruction of assets® errors and omissions; injuries employees; and natural disasters. During the fiscal years ended 1976, 190 and 1988, the Board established the Worker's Compensation, Group Insurance, and Risk Management Funds, respectively, as internal service funds account for and finance its uninsured risks of loss® Under these programs, the Worker's Compensation provides $500,000 coverage per claim. The Group Insurance Fund provides all coverage for each medical claim.. Management provides $10 ,000 for each general liability claim, public official liability auto liability aim and $100,000 for most property damage aims® Windstorm, Flood and Property Damage insurance excess coverage varies by individual property. The Board purchases commercial insurance for claims in excess of coverage provided by the funds and for all other risks 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 quake payments to the Worker's Compensation, Group Insurance and Risk Management Funds based on estimates of the amounts needed to pay prior and current year claims. The claims liabilities reported at . September 30, 2002 are based on the requirements of Governmental Accounting Standards Board Statement No. 10, which requires a liability r claims be reported if information prior to the issuance of the financial statements indicates that it is probable liability been incurred at the date of the financial statements and the amount of the loss can be reasonably estimated. Changes in the claims liability amounts in fiscal year 2001 and 2002 were: Workers Group Risk �.Cam ensat�cn Insurance n e nt .Total Balance t September 30, 2000 41,59 ,3 1 2,748,681 1,519,770 ,662,642 Current year claims anii changes in estimates 1,082,733 10,044,328 613,147 11.740,208 Clain payments 1w T7o12 ( d,6 0,154) , _ 2 1 (11�199 �:L1 Balance at September 30, 2001 1,000,000 2,912,855 1,,890,678 6,603,533 MONROE COUNTY, FLORIDA, BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2002 T - RISK MANAGEMENT (Continued) Curreoit year claims and changes in estimates 1,929,819 11,544.484 ®7 13,518,036 Claim payments (2R,w 029,8 9) (11.Q00,501) �296.561) (13,325.961) o, iwW,,, vs,,,wv Balance at September 30. 2002 j_L09 QQJ ._ 456 75� ffi l 63 �8 0 # 606 NOTE 1 - RETIREMENT PLAN Substantially all full -time Board employees are participants in the Florida Retirement System, "The System", a multiple-employer, cost-sharing is retirement system. The System, which is controlled State Legislature and administered State of Florida, Department of Administration, Division of Retirement® covers approximately 1 , 00 -time employees of various governmental units withinthe State of Florida. The System provides vesting benefits after 6 years of creditable service. Normalretirement benefits are availableemployees who retire at or after age 62 with 6 or more years of service. Early retirement i available after 6 years of service reduction in benefits for each. year prior to the normalretirement age. Retirement benefits are based average compensation and years-of-service credit where average compensation is computed as the average,,average,, of an i ivi 1 five highest years of earnings. Employees, arerequired to contribute to this retirement system, The Board has no responsibility to the System other than to make the per,iodic payments required state statutes. The Floridavi iRetirement issues a publicly available financial report that includes financial statements and required supplementary information for the System. The report may be obtained by writingFloridaivi Retirement, 2639 Monroe Street® Building C. Tallahassee, FL 32399-1550. Participating employer contributions based upon state-wide rates established by the State of Florida. These rates are applied to employee salariesows, regular employees, ,,,.76Z, special risk employees, 1 . 1 , and elected officials 11.86%. The Board"s contributions during D-25 O ROE COUNTY, FLORIDA BOA OF COUNTY COMMISSIONE S NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2002 NOTE 1 - RETIREMENT P (Continued) the years ended September 30, 2002, 2001, and 2000 were $1,840,700, $2,162,000 and , 5 ,000, respectively, equal to the actuarially determined contribution requirements for each year. NOTE 15 - PENSION PLAN FOR VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL SERVICES Plan Description - The Monroe County, Florida Volunteer Firefighter and Emergency Medical Services Length of Service Award Plan (LOSAP) is a single- employer defined benefit pension plan administered by the Board. LOSAP provides retirement and death benefits to plan members and beneficiaries. Monroe County Ordinance 026-1 99 defines the authority under which contribution and benefit provisions may be amended, This authority i presently l the Boards Fundirr Policy - The contribution requirements for plan members and the Board are established' and may be amended by the Board. Plan members are required to contribute® The Board contributes an amount determined by an actuarial study. Benefits are calculated based on years of service as the participants are unpaid volunteers The current contribution rate is $402 per volunteer year of service. Annual Pension Cost and Net Pen ion,,Obligation Annual Required Contribution $ 66,250 Interest Adjustment Contributions Made (66, 50) Increase in Net Pension Obligation - t Pension Obligation, beginning of year Net Pension Obligation, end of year NROE COUNTY, FLORIDA BOARD .OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATE14ENTS SEPTE BER 30, 2002 NOTE 15 PENSION PLAN FOR VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL SERVICES (Continued) e annual required contribution for the past ,year was determined as part of the December 31, 2001 actuarial valuation using a variation of the aggregate actuarial cost method. This method does not identify r separately amortize unfunded actuarial liabilities. The actuarial assumptions included (a) investment rate Of return ( ) no assumption for mortality pattern as it i inapplicable ( no assumption salary increases as benefits are not based on compensation ) no increase for inflation as benefits are based on a flat amount per year of service. The actuarial value assets includes only the fair , assets. There was no unfunded actuarial accrued liability at December 31. 2001. Three Year Trend Information Annual Pension Cost Percentageof APC Net Pension Fiscal Year Ending (AP )W Contributed Obli atio „ 12/31/99 $ 150,113 100% 12/31/ 0 ,684 100 . 12/31/01 66, -100 NOTE 1 . POST RETIREMENT BENEFITS OTHER THAN PENSION In 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 with at least 10 years of service and have attained the age who are enrolled in the Board employment o entl benefit. , Expenditures p o postre s retirement'1 , 1 care benefits, 1 bst 9 P p excluding claims are recognized premiums i rn the year ended September 30. 2002 expenditures of $1,355,917 were recognized post retirement health care. D-2 MONROE COUNTY, FLORIDA WAD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2002 NOTE 17 RECOGNITION OF CLOSURE AND POST CLOSURE COSY State and Federal laws required final cover and closure as well as post closure care of the Board's, landfills, Recognition of the liability for closure and post closure costs is based on the landfill capacity used to date. The landfill capacity of the Board's previously operated landfills is 100% used and has no remaining I'andfill life. Closure of these landfills was substantially completed during the year ended September 30, 1994. The Board has another landfill site which has 'never been used. Accordingly, no future closure cost is accruable except for post closure costs estimated to be incurred in the coming year. The Florida Department of Environmental Protection approved a post closure operating plan is permits the Board to fund cllosure and post closure costs as an operating expense using annual appropriations. The landfill is required by state and federal laws and regulations to make annual contributions to a cash escrow account to meet financial assurance requirements. The landfill is in compliance with these requirements at September 30. 2002 with cash and 'investments of $1,714,970 held for these purposes. In the event closure escrows and interest earnings prove inadequate due to inflation, changes in technology or additional post closure care requirements, these costs may need to be covered by charges to service users. NOTE 18 ® LITIGATION The Board is a defendant in various lawsuits and is involved in other disputes wherein substantial amounts are claimed. In the opinion of the Board, these suits and claims should not result in judgments or settlements which, in aggregate, would have a material adverse effect on the Board's financial condition except as described in the following paragraph. On February 19, 2003, the Board approved a' settlement agreement pertaining to a land use lawsuit, The agreement requires that the Board make payments totaling $5,900,000 to the plaintiffs. The first payment Was made March 14, 2003 in the sum of $2,500,000. The second and it payments of $2,000,000 and $1,400,000, respectively will. be made on or before February 16, 2004 and on or D-28 MONROE COUNTY® FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2002 NOTE 18 LITIGATION (Continued) before February 16, 2005. It is anticipated' that Infrastructure Sales Tax Revenues will be availablefund the payments. NOTE 19 ;- COMMITMENTS AND CONTINGENCIES Grant ProgramsBoard participates in a number of federally assisted grant programs These programs are subject to financial an compliance i by the grantors r their representatives. March + a 2003 there were no material questioned or disallowed costs as a result grant audits in process or completed. Ar itrage Rebate- In accordance with the Tax Reform c 1986, any interest earnings on borrowed construction funds in excess of the interest costs are required rebated to the federal government The Board has estimated that there will be no significant liability r arbitrage rebate® Im act Fee Refunds - Unexpended or unencumbered funds arising collection of impact fees may be refunded within one year following the end o the sixth year from the date on which the impact fee was paid or withinthree months of the noncommencement of construction® , Industrial Develo ent Bonds - By resolution adopted February 21, 1995, the Board authorized the issuance of $3,400,000 of Industrial Development Revenue Bonds for the North. Key Largo Utility Corporation Project,° bonds were subsequently issued March 9, 1995 and are secured by a mortgage on certain real estate owned by The North Key Largo Utility Corpora ti ® These bonds do n constitute n obligation Board mature March 2025. By resolution adopted April 9, 1999, the Board acting as the Monroe County Industrial Development 'Authority approved the issuance of $8,000,000 of Industrial orient Revenue Bondsfor the Key West Brewery, Inc. The bonds were issued in two series, Series 1999A in the amount of $5,850,000 January 1. 2030 and Series 1999B in the amount 1,500,,000 due January 1, . ® The bonds are secured by mortgages on certain real estate owned by the y West Brewery, Inc. and do not constitute obligation of the Board. D-29 MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL 'STATEMENTS EPTEMBER 30, 2002 NOTE 20 CHANGES IN ACCOUNTING PRINCIPLES AND PRIOR PERIOD ADJUSTMENTS Effective October 1, 2001 the Board implemented the provisions of GASB 34, "Basic Financial Statements and Management's Discussion and Analysis for State and Local Governments". This statement significantly changes the financial reporting model and reporting requirements for the government's infrastructure. Net assets of the Key West Airport fund and Marathon Airport fund have been restated $7,576,470 and $4,040,714 respectively as of September 30., 2001 to reflect an understatement of contributed infrastructure assets of $15,060,400 and related accumulated depreciation of $3,443,216. The understatement was determined to have been related to these funds during the implementation of GASB 34. NOTE 21 SUBSEQUENT EVENTS By resolution adopted February 19, 2003, the Board approved the issuance of $21,455,000 Infrastructure Sales Surtax Revenue .Bonds Series 2003 to acquire, construct and equip various capital improvements. The 1991 Municipal Service District Refunding Improvement Bonds in the amount f $ ,660,000 were refunded by the Solid Waste Disposal. System Refunding Revenue Note, Series 2002 in the amount of $4,143,945 on December 19, 2002w The 1993 Refunding Revenue Bonds Series 1993 in the amount of $3.405,000 were refunded by the Guaranteed EntitlementRefunding Revenue Note, Series 2002 i the amount of $3,495,143 on December 19, 2002� -3 THIS PAGE I )NALLY LEST BLAND MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS COMBINING BALANCE SHEET NONN AJOR GOVERNMENTAL FUNDS SEPTEMBER 30, 2002 J S"F" �. ot0t Affordable Development Development Housing Law All Districts Adrnin &Prom o Prorarus _ -Lir : mm..:_ Two Cent. .. _.Two Cent m . ASSETS Cash and Cash Equivalents 256,600 21,542 3,947,465 $ 4,377,880 Accounts Receivable, Net Due from t r Funds ®m 15,0 — e- from Other Governmental Units m- 3,210 192,332 398,549 Mortgage/Notes Receivable 425,156 -- m- ®- Allowance for Mort age Receivable 281„10^ � :-� �. ._.. 4776757 g C Total Assets $ m...400 5517. 39 752 139�797.. LIABUTM S AND EQUITY Liabilities: Accounts Payable $ 1,3 280,617 362,185 Retainae Payable Accrued Wages and Benefits Payable 1,937 157 2,501 Due to Other Funds 30,816 82,456 Due to Other Governmental Units 211 3,541 2,603 Accrued Cornp�. Absences Payable 31 488 Other Current Liabilities -- Deferred Revenues 143,957 Accrued Interest Payable Total Liabilities 1,44,168 , 01 315,1 ,2 450k,233 Fund Equity: Fund Balances Reserved for Encumbrances Reserved for Debt Service �® w- Unreserved, Designated for Beaches Unreserved, Undesignated 256,389 36„451 3,824, 35 4,326,524 Total un Equity, 256,3v39 36p451 3,824,63 4p326p524 Total Liabllit.les and Fund Equity 400 557 39, 5 $ 4u13 „79 4,77 ,77 __ _. r._..... . _... _._ -- _.._.___-... m1 REVENUE FUNDS ��« t rIst„ , . ToOdst . s " ,Tourist Development bevel6pme6t [ ev'elo srnent Development Development District#One District#Two District#Three District Wour District Wive Impact Fees, Three Cent Three CentThree t Three Gera Three Cent ._, 3,675,619 $ 468,291 861,609 763,636 700,479 7,969,200 156,341 14,996 46,158 1, 37 36,005 1,266 $.,.._. .310 $.._.. 639 $ :. .., 67 $ 357 . $ 3653 $._ 72.9.°7ti6 . 249,022 $ 41,308 25,437 12,965 37,646 23,251 7,161 -- 3,513 1,027 51 1 60 2,950 -- 27,940 4,022 7,560 8,707 7,261 1,168,551 1 ,514 20 48 196,42 12 2,698 ®q 299 16 _._.. .. 1 �.. -5 . "2�59. .. ..�50,619.,. . .. _191 6 ... w .. 398,075 _..- 3,134,717 _. _d 43 ,606, _.._.. 874,611 _....__..._n 37,403.... 685,914.. 6,778,664 532, 792 L 436,608 N N u 674,611 _..... 537,40 665,91 6,776,664 $.. 3„331,960 r'- ._w:. _46 ®269 _... 907 77r.. 65µ,573 . . _. I36 533... 7970466 MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONER$ COMBINING BALANCE SWEET -CONTINUED WONMAJOR GOVERNMENTAL FUNDS SEPTEMBER 30, 2002 SPECIAL, Impact Fees, Impact Fees, Parks and Impact Fees, Impact Fees, Police Recreation Libraries Solid 'Waste _-. cilhi ASSETS _. .... Cash and Cash Equivalents 936,565 475,920 239,324 464,814 Accounts Receivable, Net -- Due from Gather Funds Due from Other Governmental Units ®- 9 Mortgage/Notes Receivable _- Allowance for Mortgage Receivable _ Total Assets $ 365 5 LIAt31LITIES AND EOUI'I" Liabilities: Accounts Payable $ Retainge Payable 2,270 Accrued Wages and Benefits Payable toDue Other Funds _ �- Due to Other Govemmental Units Accrued Comp. Absences Payable Other Current Liabilities - Deferred Revenues Accrued Interest Payable mm Total Liabilities Fund Equity; Fund Salances Reserved for Encumbrance Reserved for Debt Service Unreserved, Designated for Beaches Unreserved, Undesir nate 934,2 7 476, E _ 239,580 464,67 _.. .. ___n _.ti_ Total Fund Equity 9�4,287 476,66 3�9,580 464,874 .. m Total Liabilities and Fund Equity _ '36 464,874 . E_ ; UM � r �� br r t1i War w,,,. dire grid ayst rh Health Care Fire& Arab Area Service Impact Fees, Ambulance Service Special District#6, District, Firs& EMS District. 1 n_ tpc't._. Taxi District. _. . i� r c� arks & Rec. $ '229,21 $ 2,045,492 $ 1,503, $ 3,020,517 $ 665,700 $ 1,361„136 360,915 -- -W638 420 50,696 ,10,222 12,023 3 $ A457 305 103 3 40 1 " 67592 - 373797 75,274 1,503 8,540 36,552 51,457 �® 141,212 5,562 2,214 25,415 m- 748,974 28,254 156,042 405,250 727 239 911 1,526 -- 1,355 2,609 f0,625 1 1, 0 4 ,970 .mm.. .. _ 20,01528 -- 4,997 480 _v229,637y„ 1,486,121 __.. 2r976,547 74,914 879,51 229,637 1,491,118 2,976 547 475,394 879,514 .. _ .. _ _. . ...._. _- _ ......_ _ 229 637 21457,305 ,n 14503^ 3 020,517 675 922 1 373,7 7 MONROE COUNTY, FLORIDA - BOAR® OF COUNTY COMMISSIONERS COMBINING BALANCE SHEET- CONTINUE NONMAJOR GOVERNMENTAL FUNDS SEP'TEMBER 30, 2002 SP''ECIAL. Area Service 911 Duck Key Dist, Planning, Municipal Enhancement Security Bldg. District,nih P iicrn F " _�... ASSETS:.. Cash and Cash Equivalents $ 11,623,474 $ 1,368,552 $ 689,564 $ '1 0,784 Accounts Receivable, Net 315 31,16 Due from Other Funds _- -- Due from Other Governmental units 396„690 120,734 17,023 895 Mortgage/Notes Receivable d® -- Allowance for Mortgage Receivable �- _. Total Assets $ 12 0 67 w _ 469 $ 6'37& "63 131 679w LIABIL ITIES.AN[} E0_ Liabilities: Accounts,Payable, 7, 104,91 17 Retainage Payable — �- Accrued Wages and benefits Payable 204„374 2,062 Due to Other Funds 87'8,332 97,600 Due to Other Governmental Units 4,699 65,294 1 Accrued Comp„ Absences Payable 54„233 -- 552w. Other Current Liabilities e- Deferred Revenues 4,900 Accrued Interest Payable -- Total Liabilities I,34 ,96 '' � 4 1'97545� 1 ., � .. w_ .. ..._ _ ..._ .. . _: , Fund Equity. Fund balances Reserved for Encumbrances 154,293 A� Reserved for Debt Service -- Unreserved, Designated for Beaches — -- � T taf Fund Undesi nated 10,501 404 1,326,392 530, 1 Equity ®�. �. 200 _ ...,._.. nreserve 0,655,697 1„326„,�92 530„ 131,662 Total Liabilities lines and Fund Equity 8020� ._ 489 286v_ ,u. 637,753_ __.... ... 131,679 _ _... E-6 : E ` S � Miscellaneous Florida Law Court Boating Special Keys Marina- Environmental Enforcement Facility Iqi r rrLe9 Revenue Marathon Restoration Trust Fees 584,171 $ 1,676,020 $ 68,244 179,460 770„512 21,853 2,366 6,597 20,320 -- -- 60,651 3,802 �. ... $ 622 621 $ 1 69 706 $ $ 66 44 �° _. � $ � ��011"�' � $ � 774 314 20,026 1,28,9 40,071 19„057 122,401 ®® 36„271 -- -- �- _w 39,,085 37,560 �. . .07 7.t� *4�_ . ��,, 122„401 40 0 1 583,536 1„661,1 ®® 63,244° 117,710 734,243 563 536 1,6t"1„1.46 68,244 117, 1 734,243 . __ 622,621 $_m ,606 706 66„244 240� g 774„314 E-6 (a�onfinued) MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS COMBINING BALANCE SHEET - CONTINUED NONMAJOR GOVERNMENTAL FUNDS SEPTEMBER 30, 002 SPECIAL REVENUE FUNDS DEBT SERVIC E _..._.. .a._.�...,� „_.� �,.�-_...�.� �.._ .._ .._...... Total 11993 le � Drug Special Refunding Revenue & Abuse Revenue Improvement Refunding Trust Funds Bonds-1988 Snn ASSETS �.. � . .,�... M. . Cash and Cash Equivalents $ 48,098 49,521,366 $ 598,653 356,481 Accounts Receivable, Net 393;,362 -- Due from Other Funds -m 39,268 Due from ether Governmental Units 1,302 1,603,857 -- Mortgage/Notes Receivable 425,156 �- ®- Allowance for Mortgage Receivable (281,199) -- Total Assets 49 400 1 701 LIABILITIES AND EC�UITY Liabilities: Accounts Payable 1,593,439 -- -- Retainage Payable ®- 9,459 -- Accrued Wages and Benefits Payable -® 393,555 ®® ®® Due to tither Funds ®- 3,67 ,822 ®® Due to Other Governmental Units 409,236 -- -- Accrued Corrupt Absences Payable 74,115 -® -- Other Current Liabilities 10. -- -- Deferred' Revenues, -- 185,128 � �- Accrued Interest Payable -- 110,511 Total Liabilities 1 4 1 Find Equity: Fund Balances Reserved for Encumbrances -- 159,770 -- � Reserved for Debt Service -- 4 598,653, 135,96 Unreserved, Designated for Beaches 398,075 -- -- Unreserved, Undesl hated 49,400 44,606, ®- -® Total Liabilities a Fund Equity 4%400 w:51 701,03 �,.... . 98,r ya $ 3 1 Total Fund Equity _._d. _49,400 4 366,06t3 96 m E.7 Fl NDS CAPITAL PROJECT FUNDS t .. wes,Tax Total Total ClerWs Debt Bond Clerk's Capital Nonmajor p Revenue Project Governmentale�en�e Service Capital Soto Fund e 'Funds' Fundsrrrr 97,724 $ 1,0 2,656 1,455,126 349,470 1,804,596 52,378,842 -- -- -- -- 39 , 62 -_ -- ®- -® 39,266 1,603,857 -_ -® -- _ -- 425,156 _:...._ :.�:� ° _. —1 604 59� ' �261,199�c 97 72452 1,455,126 349 47 1,593,439 9,459 393,555 3,670,822, -_ - - -® -- 49,236 74,115 10 185,128 512 O,Y � --_ 170J5�76m 212 -� -- 159,770 7, 24 882,346 - -- -- 682,36 -- ®- __ _ 39€3,075 -- 1,455,126 349,470 1,804,596 46,612,31 $. 97,724 362,346 1,4 5,126 349,470 1,804,596 48,053,010 97724 $ .1 _ $ 1 4 5,12§� $ 149 4Z0._ $._.u_:.1,604, 96 $ 4559266 E-8 MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2002 'CiR# u Af fordabld Development Developmen t Housing Law All Districts Admin &Promo Two Cent ,. w Taxes -71 $ 2,560,428 5,305,71 Licenses & Permits Inter ovemmental Charges for Services 43,515 33,339 69,188 Fines & Forfeitures ®_ -- Investment Income 5,669 635 85,160 ,250 Miscellaneous 10,0S5w 77" Total Revenues,ues 15,764 150 2,67 , 7.: ._ , �1;264 Expenditures; Current General Government Public Safety Physical Environment -- Transportation __ Economic Environment 37,051 2,969, 65 5,868, 08 Human Services Culture_& Recreationn, -- Court Related 74„656 ®® Debt Service Total Expenditures .. ,05 ._. 65 ........2,99,665� 5,86,905._ Excess of RevenuesOver/ (Under) Expenditures CO3a6m., 39g644 Other FinancingSources/(Uses): Transfers from. Other Funds 15,000 -d Transfer, to Other Funds (51,01) (12 ,365) Total Other Financing Sources/(Uses),:— Net Change in Fund Balances �2 ,267) (15,506) (341,729) (524,009) Fund Balances-October 1 277,656 51 57 4,166,364 n6 OG 3 Fund Balances-S epternber 3 6 389 35,4 $ 3 824 63 4326, 524 E-9' REVENUE FUNDS US , .. s.., _. ., m. . _s . .... M �� ., Tourist, . r To t '��' owi Development pment Development Development. Development. Development District#One District#Two District#'three District#Four District#Five Impact Fees, Three Cent Three Cent ThreeCent Thre dent Three Cent , lee 2,090,540 16,030 558,960 503,355 564,164 -- 27,260 ., 17 7,290 6,564 7,357 -® 1,557 9,453 16,943 f7.198 29,634 160,724 -- _® -- 2,68„480 583,,213 527 17 601, 55 �v429mn 3,250 2,215,412 212,849 387,397 7,10,355 1,266,002 -- -m-. 2,215 412 12�64 317,39 710,355 1,2 ,002... 2.3,250 (15,755 15,456 195,1316, (163,23 ) (656,647) 405,954 9 6 (12,683) (11 717 1 169 796 (60,259) 9,728 163„840 (195,921) (698,364) (763,844) 3,593,051 426,330 690,771 783,324 1,3 v,276 .._7,542„506.. 674,611 $ 567 46 $ 665 914 $ 677R64 E-10 ( nntintjed) MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - CONTINUED NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2002 Impact Fees, Impact Fees, Parks and Impact Fees, Impact.Fees, Police Re r dt on . Li `rids Solid Waste Facilities Revenues: Taxes Licenses& Permits Intergovernmental Charges for Services Fines & Forfeitures Investment Income 18,741 9,300 4,767 12,581 Miscellaneous 41,49Q 4,1655, 12,878. 24,673 Total Revenues 6t1,233 5 ,95 17645 37,254 Expenditures: Current: General Government Public Safety 207,995 Physical Environment - � --Transportation Economic Environment Human Services Culture & Recreation Court RelatedDebt Service Total Expenditures Excess of Revenues Over/ (Under) Expenditures 602350,96 17�645 i 0�741 Other financing Sources/(Uses)- Transfers from Other Funds -- Transfer to tither Funds Total Other Financing Sources/(uses) Net Change in Fund Balances 60,23i 59,955 17,64 (17 ,741) Fund Balances-October 1 574,0 42 ,93« 21,935 6351615 Fund Balanc -September 30 ._.476.88t 23%5,80 . 464874 REVENUE FUNDS _ mv . _ ra br re 'I . Fire and System Health Care Fire &Amb Area Service Impact Fees® Ambulance Service Special District 6B District, Fire& EMS Di tridt ' #1 District 7'ear.iru District.. .I �r a .... Parr &Rey.. ..,.,.. _ ._. 18,595 802,201 942,700 ®w 23,643 ®® w 1,61 -- 962,951 w - 9,983 61,119 4„638 66,325 1,461 65,131 20,189 37,003 181 25212 -- 8398 ' 8929437'. 23,719 5,09Q,726 1 1 90,1150 a3i,462- 1,071,877 -- 185,849 37,152 ®- 7,200 4,213,604 1,503 -- 648,973 -- -w -- 281,758 1,210,105 ap a.a ®— sae 1 3F',53$ v.».nw—...e.... a. rv: ...wW ............... , ........ .............W.—..,. .A..a...., ....,. ....w+„u,. 7,200 4n399X4S3 1�543 2817 823p8�63 1°21.0n1.0' '... X w;.��u .wo.——w. .M...w„ . „,,.d,..w.. .C*ww.�w ... „„. _., .m........... ........„m.,„,..». 6 97�273 210182a608 799: (13a22a 767ut01 �....._._ 4,759 , __.. .. 28r24 (156� (406g21 16,519 ( 9,728) (64,549) (210,862) (147,243) (544,949) 213118 1 5 0 846 3,167j409 622AV 1„424u463 .22w 1 91 .1. 2,97654 475,394 879514 -12. (Continued) MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - CONTINUED NONMAJOR GOVERNMENTAL FUNDS FOR THE NEAR ENDED SEPTEMBER 30, 2002 SPECIAL, Unincorp. Area Service, 911 Duck Key Dist. Planning, Municipal Enhancement Security Blcl F"ol District Revenue o , Taxes 1,355,273 $ 3,175,600 $ $ Licenses Permits 1,539,177 .7 - Intergovernmental 4,115,504 ®- Charges for Services 196,612 2,117,428410,399 895 Fines& Forfeitures 111,192 Investment Income 240,450 36,201 14,905 3,067 Miscellaneous 17,073 m- 4 70„240 Total Revenues „5 5� 6... 5,3 22 42$m3 16 74, 0 Expenditures: urrentw General Government 3,505,465 143,337 2,065 Public Safety 2,691,653 4,792,248 413,557 64,703 Physical Environment 462,135 Transportation Economic Environment Human Services Culture &Recreation urt Related Debt Service Total Expenditures :6'8669„47° 4,935,565 41 `13,65 65,7 �.„.. _., ._..._..».- ...,,w,.,...., .......,.,..,.._... ,.... ,. Excess of Revenues Over/ (Under) Expenditures 716 613" 3 ,�44 11,751 7,41 __. ._ m.... . _.,.. .Mw Other Financing Sources/(Uses): Transfers from ter Funds 5,346 �- Transfer to Other Funds 565,05 ) 97,6010 Total Other Financing Sources/(Uses)' ources/(Uses t679,2113 " g7,500 Net Change in Fund Balances (163,400) 296,044 11,,751 7�,414 Fund talances-October 1 10A619„097 1,03 ,346 518,451 124,248 Fund Balances-September 30 1697.. $.., ,..:. 132639 .: .5302 ,. $_ 13162y. Ea13 PUN _ y..«. wlrvi^,wwww.. w.w.rw+rv., w...; ..:r..ww•ww,+ wv.ulwm`w.uw mmm„e«5ww..,pw^~•+mm ^. ..,d.-.. . ro'ww pmmgi. Miscellaneous Florida Lave Court Boating Special Kays Marina- Environmental Enforcement Facility Irr�pro r :nt l vanua Marathon Restoration T Foa _- 7,953. 1,853 2,356 -- -- ®- 273„525 9,212 -- 48,815 -- 249,661 -- ®- 702,991 -- 11 g535 31,769 1,310 7,282 14,054 —gyp .' '10,202, -- i 1:g y�" — 33' 07,001 11 g 153 3g243 ,' 1 „273- 2 .. -- 27,102 1,224,994 -- 1, -- _- -- -- -- 2g232 -- 9,412 40,071 } Y._ . . _ .. -39m 57 b. 1, 24�j994 9u5g799 271 305 3 24 . (51g721 2279 .. ...................w ,.—....w. m..M~w. ..,-.o,,.mrf.«.. .m .wf.. 15g507) S41 g5704) -® 79,072 271,306 (41,870) 3„243 (514,721) 22,798 Si g 5 6. $ 1 1 g1 ; $......, _.....; �244 7 710 _... .. g 431 711445 504q�14 1 39„�40 41 g7 5g001 53 � �1�7 -14 (Continued) MONROE COUNTY, FLORIDA . BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF REVENUES„ EXPENDITURES AND CHANCES IN FUND BALANCES -CONTINUED NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2002 SF"�GIAL R VEN DE FUNDS DEBT SlZRVtC1E Total 1993 Salu� Tay. Drug Special) Refunding Revenue& Abuse Revenue Improvement Refunding Trust uunid onds 1966 Bond Revenues: Taxes - 22,0 ,672 Licenses & Permits 1,547,130 Intergovernmental -- 4,164,984 675,000 - Charges for Services 9,451 4,297,77 Fines & Forfeitures ®- 1,063,844 Investment Income . 3 1,103,471 5,503 6,10 Miscellaneous � 606,599 Total Revenues 10, 74; 34,67 , 0 50,506 6 OiB. Ependitu.ure Current.- General Government -- 3,373,906 -- ®- Public Safety -- 14,493,732 _- Physical Environment 673,459 Transportation ®- 23,250 -- -� Economic Environment 13,669,639 -� a Hu man,Service , __ 262,86 Culture & Recreation _. 1,212,337 Court Related 124,139 Debt Service 131„536 661 t32 4 622159 Total Expenditure 34 1 671 _. ..�_v .. �...�r,. � � 1,32 4,622r599 Excess of Revenues Over (Under) Expenditures ,. 1u7M 36,799 1TM I62`. 4,616,49� ) _._ _ _Wm....m_._ -. .._.. Other Financing Sources/(Uses): Transfers from Other Funds ®® 20,646 ®- 4,700,000 Transfer to Other Funds (3U666,785) _ Total OtherFinancing Sources /(Uses) _ (3,6 _.,9.3_.9) .o. �.. 4,70000 _ Net Changenin Fund Balances 10,274 (3,494,140) 10,162 63,507' Fund Balances-October57 ,471 102,46 Fund ces-Septernber ..,... .w 49 40C 5&36 066 596 653 E-1 FUNDS CAPITAL PROJECT FUNDS 4 _ _ ........... _ _ .. _ .. ... Toth Sales Tax of l �.. Total Clerk's Debt Bond Clerk's Capital Nonmajor Revenue Service Capital Revenue Project Governmental Now Funds Impr v ments Note . � � ..�. a ' ,� .. , F�,ur�ats�b._._. 1 m... _. ,. _ .w..... ...... ., $ ®_ $ dm $ $ 22,093,372 1,547,130 m- 65,010 4,63 ,9 609 C 000 60,000 4,357,770 1,063,844 2,738 14,352 17„95 7,765 25,717 1, 43,540 — 606,599 6Z738 749,352 17,96 7,765 25,717 35m652, 3 _,.....,, ..._ �w. _.. ..._ _..M..._ .. mm _,: ,.. ..��..b: is ®� 0m 3,373,908 14,493,732 1 mm ma 673,459 23,250 13,689,639 262,869 1,212,337 124,139 209�m443 5,43,366 5„630,906 209�443 55493,366 4 ,004,23 .1.. _ .. .__ w. ... ... ... ._�m.. . .�.. ....�.146,705) �._._(4a744,k0'.l �, �._. 17, 52 7`,76 r,714 �4�351w,500u 175,000 4,8 5,000 4,895,846 (3,665,765� 1 5,0 0, 4a37 , JOO 1,010,061 26,295 130,984 17,952 7,765 25,717 (3,341,439) 69,429 751,362 14371174V 341,705, 1,776„679 51,394,449 97 72462�346 ._.� 455 2 m47 1604,56_ $ 46053��10 -16 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES ® BUDGET AND ACTUAL AFFORDABLE HOUSING PROGRAMS SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive Bzdget ' ?r0+ t _: Aotraul (Neg;ative) REVENUES: , _...w... -_..._.. .�...M__..�. Investment Income 28,968 $ 28,968 5,689 (23,279 Miscellaneous 121,786 "1',� 10,095 (1111,601) Total Revenues 15 54, 15,E �. �.�1 EXPENDITURES: Current: Economic Environment: Affordable Dousing Initiatives 06,923 96,923 -- 96,923 Elderly Homeowner Rehabilitation 26,691 28®691 21,095 1,596 I3 262,9 A . .µ ..37,E 16 25,922 5359 9 95 125,403 1 , _ Rental ll Expenditures ;,.�.,. 262973, Excess of RevenuesOver/ (lender) Expenditures 2I9 (21,267 ,952, Other Financing Sources/(Uses): Reserve for Contingencies (10m000 1II,00 mm:. ... 10,00,. w..o.,._ .. ..... ..._... ._. m �m a _ . � Net Change in Fund Balances (122,219) (122,219) (21,267) 100,952 Fund Balances, October 1 27 ,656 27 -,6 277,656 -- Fund Balances, September 30 1! 43 155� 37 50369 E-17 MONROE COUNTY,,FLORIDA®BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL LAW LIBRARY SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive Bud Actual (Negative) REVENUES: Charges for Services 37" 37,000 $ 43515 $ 6,515 000 Investment Income 500 500 635 135, 4 Total Revenues 7�t$01Y EXPENDITURES: Current: Court Related® Judicial Support 74,741 , 741-666 Excess of Revenues Over/ (Under) Expenditures 7,2 6735 2= Other Financing Sources/(Uses): Reserve for Contingencies (5 8") (5,,884) 5,884 Transfers from her Funds 15 000 Total Other Financing Sources/(Uses) Net Change in Fund Balances (28,125) (28,125) (15,506) 12,619 Fund Balances, October 1 51d907 51,957 51,957 Fund Balances, September 30 2 E-18 MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL TOURIST DEVELOPMENT, ALL DISTRICTS, TWO CENT SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive _ Actual (Ngatle� REVENUES _....._ __n...... Taxes 2,445,605 2,445,605 2,5609428 114,823 Charges, or Services. — -- 33,389 33,389 Investment Income 85,160 Total Revenue EXPENDITURES: Current: Economic Environment® Cultural Umbrella 673,740 673,740 456,062 21 ,67 Fishing Umbrella 682,651 682,651 482,273 200,37'8 Dive Umbrella 50,000 250,000 236,844 13,156 Operations-Events 1,401,185 1,400,144111073,61 326,528 Catastrophic is Emergency 887,833 837",8 3 — 837,833 Special Projects 835,695 835105 72 ,870 114�� ..,, Total,Expenditure 4,730,E m87S,463 2,g6g,665 1,�700;7 5. Excess of Revenues Over/ (Under) Expenditures 2�284®80 W �2,233,85 � (250,688� 1, 43,17D..w Other Financing.Sources/(Uses): Transfers to Other Funds51 041 i 51 0'41 Net Change in Fund Balances (2,284,899) (2„284,899) (341,729) 1,843,170 Fund Balances, October`N 4,166,364 4,1 6,364 4,166,3,64 - Fund Balance, September 30 M4- 88 946 � $.: 881 _...3f4�635 .... g41 7 .. E-10 MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES JBUDGET AND ACTUAL TOURIST DEVELOPMENT, ADMINISTRATIVE AND PROMOTIONAL, TWO CENT SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive Bud Actual eg tine REVENUES: Taxes $ 5,067,774 5,067,774 $ 5,305,710 $ 237,936 Charges for Services ®® 69,1188 69,188 Investment Income mm 94,289 94,289 Miscellaneous 77 77 464 , Total Revenues 5067774 5, 9,26 IF01,�4' 90 ........... EXPENDITURES: Current: Economic Environment: Advertising and Promotion 4,284,750 4,456,545 4,237,069 219,476 Administrative Services 638,307 625,147 507,435 117,712 Catastrophic Emergency 1.,156,395 873,395 ®m 8' 3,395 Special Projects 1,2216,283 '1',226 283 1:� 101,879 _1, 1�jW -65-,-h 5 7,181,,370 5,868,908 1,,31 462,Total Expenditures 75 - - ............. .............. ... ............. Excess of Revenues Over/ (Unider) Expenditures 2 �t9q 1 11 9644) ......... Other Financing Sources/(Uses): Transfers to Other Funds Net Change in Fund Balances (2,237,961) (2,237,961) (524,009) 1,713,952 Fund Balances, October 1 4,850,533 4,8501_533, 4,850,533 -- ............ Fund Balances, September 30 $_ 4,326,' 24 W m 11,713, E-20 MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL TOURIST DEVELOPMENT, DISTRICT#ONE,THREE CENT SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 3 , 2002 Variance with Final Budget Original Final Positive Budget Budget Actual N' t!�re �_.m � REVENUES, cSat Taxes 2,021,244 2,021,244 2,090,540 69,29E Charges for Services -- ®- 27,260 27,260 _.,_.. . W._,_.w.....' . 7" Investment RIncome 571a6 5 Revenues 2 _ 2„021, ,199,657 7684°�S , EXPENDITURES: Current: Economic Environment: Advertising and Promotion 939,610 1,2 9,790 1,243,071 56,719 Administrative Services 66,302 49,722 49,722 -- Catastrophic Emergency 514,628 424,448 424,448 Special Events 166,424 166,424 56,424 110,000 Bricks and Mortar 2,761,295 2,483,371 066,195 -11,617,176 Leaches 3 8 4310,000 310,90D 0 ... 1 Total Expenditures 4,T 76,259 ,733,7 - Excess of Revenues Over/ (tinder) Expenditures (2,757,015), C2,71.2m51°1�' 1 , 5 6 Other Financing Sources/(Uses): Transfers to Other Funds _„- Net Change in Fund Balances (2,757,015) ( ,757,015) (60,259) 2,696,756 Fund Balances, October 1 3,593,051 3,593,01 093,051 Fund Balances, September 30 336036 $m µ 6 3,5 7 2 2696,756 W n -E-21 MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL TOURIST DEVELOPMENT, DISTRICT O, THREE CENT SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive Bu,' a Actual (Ne active REVENUES: Takes $ 190,740 $ 190,740 $ 216,030 $ 25,290 Charges for Services -- -- 2,817 2,317 Investment Income 9,455 Total Revenues 1 7 1 190,7401 w 2'26,305 7,565", EXPENDITURES: Current: Economic Environment: Advertising and Promotion 119,121 152,471 19,306 23,165 Administrative Services 10,917 5,189 4,503 606 Catastrophic Emergency 42,282 33,932 -- 33,932 Special Events 17,649 17,649 ,000 12,649 Bricks and Mortar 256,422 231,422 52,975 178,447 Tourist Information Services 20,985 20, 20,935 ..,Total Expenditures Excess of Revenues Over/ (Lender) Expenditures 636 270,J06 w..1 SAW, 6,36 Other Financing Sources/(Uses): Transfers to tither Funds -- ,726) - __._w_.._....� w.r._.."... _.._... . _. -w._ .-,.. Net Change in Fund Balances ( 76,636) (276,636) 9,728 286,364 Fund Balances, October 1 426-880 426,060 426,480 -- Fund Balances, September 30 _.. :.150�244, -22 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES �i BUDGET AND ACTUAL TOURIST DEVELOPMENT, DISTRICT#THREE, THREE CENT SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive Iuet udget 'Actual (Native) __ �....m... ., µ _. .. _ .............. REVENUES. Taxes 439,454 439,454 558,980 119,526 Charges for Services -- 7,290 7,290 Investment Income 16,943 16',943 Total Revenues 439,454 „ � �.r mµ 439;4 „ w ...�.w 553, 13 EXPENDITURES: Current: Economic Environments Advertising and Promotion 183,958 263,972 222,841 41,131 Administrative Services 18,645 10,659 10,659 -� Catastrophic Emergency 93,995 73,955 73,955 Special Events 32,303 32,303 32,30 Bricks and Mortar 4 3,269 394,105 146,331 247,774 Tourist Information Services 7,366 7, 7,366 Total Expenditures 794„53 6, 3$7,397 39 ,163. Excess of Revenues Over/ (Under)'E pendituras (35 , 3 ) (343,106) 195,t 16 53f1,922 A Other Financing Sources/(Uses): Transfers to Other Funds T 1 ' 76 1 976 Net Change in Fund Balances (355,082) ( 55,002) 183,840 538,922 Fund Balances,October 1 690,771 690,771 690,771 - Fund Balances, September 30 33 39 __mow 33 9qw 74y6115 922 .,... E2 MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES i,BUDGET AND ACTUAL TOURIST DEVELOPMENT,'DISTRICT WOUR,THREE CENT SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBR 3 , 2002 Variance with Final Budget Original Final Positive Bud et..._.�._. Actual (Negative) REVENUES: Taxes 478,742 $ 478,742503,355 24,613 Charges for Services — ®- "`6,564 6,564 Investment income -- 1,7,198 17,198 ,_ Total Revenues � 74° 478,742 527'11 46 3S EXPENDITURES: Current: Economic Environment® Advertising and Promotion 304,955 391,665 ,7 36,906 Administrative Services 23,319 12,632 12,818 14 Catastrophic Emergency 160,492 138,782 -® 138,782 Special Events 31,321 1,321 4,000 27,321 Bricks and Mortar .735i��1 '7,61 0, 76 7., 0� 'Total Expenditures 1.,2 �� ,101 9,442,41E1 710,355 2�063 Excess of Revenues Over/ (Under)Expenditures __.._.. 7761 6 �..�. � �__.. �676) . ..w _ 63123#) �m58qt4 6. Other Financing Sources/(Uses)® Transfers to Other Funds 2,q6 12,6tt3 �� Net Change in Fund Balances (776,359) (776,359) (195,921) 580,438 Fund Balances, October 1 783,324 763,3 4 783,324 Fund Balances, September 30 6f 6 965m y 56743.. 560 436 E- 4 MONROE COUNTY, FLORIDA -BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL TOURIST DEVELOPMENT, DISTRICT#FIVE,THREE CENT SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive Built Budget Actual NeatIva' .w.w........w...._.„„,. . aa.....w-.:...w....... .. p-µM.„.p.. .... w......wwv,mm..9. ... REVENUES: Takes 626,508 $ 626,508 $ 564,1 (62,344.) Charges for Services ®- 7,357 7,357 Investment Income 25,6 29, 34 Total Revenues 6 ,506p ..; 62 , 0 :,601355M. ,. 25�16 EXPENDITURES: Current: Economic Environment: 428,266 534,986 474,969 60,017 Administrative Services 34,3613 22,671 14,606 7,865 Catastrophic Emergency 144,264 117,544 117,544 Special Events 54,400 35,362 9,267 26,115 Bricks and Mortar 1,062,290 1,001,306 766,960, 212, 48 Total Expenditures 1,72 ,603 1,711,E 1 1,2. ... ...... _ _.. .. ,,., . Excess of Revenue Over/ (Under) Expenditures _ C�09 .M. 1,0663) 306,73 Other Financing Sourcest(U yes): Transfers to Other Funds 11, 17 1 I,71 Net Change in Fund Balances ,(1,097,100) (1,097,100) (696, 64) 396,73, Fund Balances, October 1 1,384,278 1364,27 1,3 ,270 7,17 6 Fund Balances, September 30 267 176. $ _ 665 85,914 $ 396 7 :m..._ �...._ . �. . E-25 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL IMPACT FEES - ROADWAYS SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 3 , 2002 Variance with Final Budget Original Final Positive Actual (Negaflve REVENUES: _..� a Investment Income 133„500 133„500 160,724 (22,776) Miscellaneous 92 000 02,000 266,.450' 1�6,460 Total Revenues 275,500 4291204 153,70 EXPENDITURES: Current: Transportation: Fair Share Improvement- County Wide 3,273,300 -- Fair Share Improvement Dist 1 443,215 103,379 -® 103,379 Fair Share Improvement Dist 2 1,234,726 884,577 -- 884,577 Fair Share Improvement Dist 3 1,319,460 1,615,270 1,615,270 Fair Share Improvement Key Colony Beach 12 ,436 129,436 -- 129,436 Marathon Road Impact Fees 121,3,32 121,332 ®- 121,332 Big Pine Key Connector -- 100,000 23,20 6,7. _ ....._. ._ __: . .......___. _ ..._... ... ._w Total Expenditures 6,521,9 2,953,99 Excess of Revenues Over/ Under Expenditures _m- 6,246N46 � . .� 405,E Other Financing Sources/(Uses): Transfers to Other Funds (3, 30, 751a16m736 .. Net Change in Fund Balances _ (6,253,369) (6,258,869) (763,844) 5,4 5,025 Fund. Balances, October 1 7,542506 7,542,50 7,542,505 Fund Balances, September 30 _ 12836 ,2113,639 6,778,664 .. v495,025.. - 6 MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES„ AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL IMPACT FEES -PARKS AND RECREATION SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 34, 002 Variance with Final Budget Original' Final Positive ._ Br�a� e ... . Aet4�al. . ._.. Nebe).. _... REVENUES® Investment Inc9me 25,000 25,990 , (6,257 Miscellaneous 43,000, 43,9 6 41,490 0510 Total Revenues a 9 S6,500' EXPENDITURES: Current; Culture and Recreation: District 1 Projects 124,669 64,669 64,669 District 2 Projects 129,499 129,499 12 ,499 District 3 Projects 322,637 301,617 301,617 Settler's Park - 21,020 21,020 "J ilhelrnina Harvey Park 6 p6 S �` _. .�,. Total Expenditures 75, 05 576,3fi m _M M 7 , 95.. Excess of Revenues Over/ (Under)Expenditures 5fI6,N5�. Other Financing Sources/(Uses): Transfers to Other Fundy � � � � _. � Net Change in Fund Balances (514,505) (514,505) 60,233 574,738 Fund Balances, ober 1 .054 Fund Balances, September 30 4p 9 ` p954 7 � E-27 MONROE COUNTY, FLORIDA s BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES,_AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL IMPACT FEES® LIBRARIES SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive Iuclet .. M. ..... _ _. Actual _.Negative) REVENUES: v_. .._..._.._�._' Investment Income 5,000 5,000 91300 4,300 Miscellaneous 55,000 55,000 41,655 Total Revenues601000,� Sk�000 50,055 00 EXPENDITURES: Current: Culture and Recreation: County Wide Library Projects .39 ,470' 0 „470 ®® 39 ,470 _ ry ._. .. ._ .. _.. ...... w.. ..._ ... . Excess of Revenues Over/ (Under) Expenditures 331. 70 __. ( 3 ,47 50,955 ,425 Other Financing Sources/(Uses): Transfers to Other Funds Net Change in Fund Balances (339, 70) (339,970) 50,955 390,925 Fund Balances, October 1 425,93 m 425,933 425,033 Fund Balances, September 30 55 3 S5 953 30 925 E-28 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF'REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL IMPACT FEES -SOLID WASTE SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive Bullet Budget Actual �Neative) REVENUES: Investment Income 5,000 5a000 4,767 ( 3 ) Miscellaneous 1 "000 12,000 12,67,E ` 678- Total Revenues 1 ,p00 17�000r 15 641.. _ . EXPENDITURES: Current: Physical Environment: County Wide Solid Waster Proje Excess of Revenues Over, (Under) Expenditures (1.72,018, 172�g7 17V 5 1 0 23 _. . _. .. .. _ __ _ .. _.. . .. r Other Financing Sources/(Uses). Transfers to Other Funds u g Net Change in Fund Balances (174,628) (174,628) 17,645 '192, 73 Fund Balances„ October 1 221,935 221.935 Fund Balances, September 30 4730 $ d7,30 230 0 1 2 .,.......M . .. ....b . . ....�� x E- 0 ONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL IMPACT FEES -POLICE FACILITIES SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive ,.Budget _. Bcwdet Aival (Negative) REVENUES: �.__ r.. ..... .,.._ Investment Income $ 30,000 $ 30,000 $ 12,b31 $ (17,419) Miscellaneous 24,673 Total Revenues ,000 3,0 �. 7,2 q 20 74 EXPENDITURES: Current: Public Safety: County Wide Police Facility 548,913 -® Mariner's Hospital ®® 340,913 340,91 Mobile Firing Range mm 205.0 27,99 Total Expenditures 548�5133 _ 548,913 207,995�._� Excess of Revenues Over/ _. � �. .. ` _ _.. (Under) Expenditures _ �490 913 490�913 170,741 _ , 20 17�.,x..��.�v.. Other Financing Sources/(Uses): Transfers to Other Funds3�500 ` ,000 3,004 Net Change in Fund Balances (494,713) (494,713) (17 ,741) 323,972 Fund Balances, October 1 0® _per � d S3b,g1 _ 30 61 53 � 1 ..� �..__ Fund Balances, September 3049 -1C9 $ y 7M 323.97 E-30 MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL IMPACT FEES - FIRE AND EMS SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive Bu Budget REVENUES . Investment Income 6,200 6,200 4„636 (1,562 Miscellaneous 1E,300 10,300 10,031 281 .. ,.J... � Total Revenues � 2 ,0 OF,, 25,i 00 3,71 S EXPENDITURES; Current: Public Safety. District 1 FireS Project 57,364 57,34 57,364 District 2 Fire & EMS Project 13,512 13,512 13,512 District 3 Fire& EMS Project 10403 100,403 ®m 100,403 Key Colony Beach Fire& EMS 14,146 14,146 - 14,146 District 3 FireHydrants 14,400 14,400 7200, 7,20 Total Expenditures 1 962 :. _. 15 ,62 Excess of Revenues Over( (Under) Expenditures _ Tµ35 _ .._ 1.. 2 16p„ 1 W101, . Other Financing Sources/(Uses)® Transfers to Other Funds Net Change in Fund Balances (176,975) (176,975) 16,519 193,494 Fund Balances, October 1 213,118 213,113 2'13,116- -- Fund Balances Se teber 30 $ 36 143 a R 30,143. a w 220 637 103 4 E,31 ONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL FIRE AND AMBULANCE DISTRICT#1 SPECIAL REVENUE FUND. FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive u Actual (Negative) Taxes $ 4,130,358 $ 4,180,853 $ 4,016,595 $ (162,263) Intergovernmental 10,000 10,000 23,643 13,643 Charges for Services 423,236 566,5T6 962,951 396,375 Investment Income '120,000 120,000 66,325 (53,675) Miscellaneous 7 _ 25,212 24,476 Total Revenues 4,734,146, _ 4,878,170 �.......5,096,726A.. 218,5 66 EXPENDITURES: Current: General Government: Tax Collector 127,000 116„762 116,76 ®® Property Appraiser R0 69,067 69,07 Total General Government �07OOy� _.�.___... ..... ...._ .. . p 165,849 185,849 �m Public Safety: Fire Rescue - Central 1,541,237 1,505,630 1,413,347, 92,263 L r& MdI Keys Amb. District 2,610,000 2,832,391 2,500,257 32,134 Total Public Saety _4,m151,237 _r_v 436®02 4w .p . m2 ,41 _ Total Expenditures 4,358,237 4,623,870 4.399,453 124 417 Excess of Revenues.Overt (Under) Expenditures 375,909 .w .. .354,300 ry _ .mm 97,2 _ 342,973 Other Financing Sources/(Uses): Reserve for Contingencies (128,610) — Transfers to Other Funds �. 650,qn � 00. 7",011 757 Total Other Financing SourcesC(Uses) 776,610) (757,001 (7 57,001) Net Change in Fund Balances (402,701) (402,701) (59,728) 342,973 Fund Balances, October 1 _ _ 1,550,846, 1,550,846 Fund Balances, Se P tember 30 __ .1�14I 14 p 1 145 145..: 1 f115 m.W 3973 v .. „ : _ a E-32 MONROE COUNTY, FLORIDA -BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL TRANSLATOR SYSTEM SERVICE DISTRICT SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 3 , 2002 Variance with Final Budget Original Final Positive Actual (legatirr�r REVENUES® Taxes ®_ $ 252 252 Investment Income 1,401 1N4 1 Total Revenues 1� 13 1 I3 d ... . . EXPENDITURES® Current. Public Safety: Translator Operations 4, 4g' 1,503 62W Excess of Revenues Over/ (Under)er)`Expenditures (64,04g 2 64, r w. � ._ Other Financing Sources/(Uses): Transfers to Other Funds 676` Net Change in Fund Balances (64,049) (64854 ) (500) Fund Balances, October 1 64,549 6409 4,549 Fund Balances, September 30 $ 45.. �..� .. _ Gift $ SOi E-33 MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN ,FUND BALANCES - BUDGET AND ACTUAL UPPER KEYS HEALTH CARE SPECIAL TAXING DISTRICT SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive �A4dge(t__ Budett. Actual e ative......... REVENUES: Taxes $ -- $ 39 $ 39 Investment Income 100,000 100,000 65,131 (34,869) Miscellaneous 1 7" � 33,980 33,980, Total Revenues 100, 00, --94j50—, EXPENDITURES: Current: General Government: Tax Collector Fees 10w 1100 100 Human Services: Trauma District Administration '140,364 140,364 82,898 57,466 Trauma Transp. and Treatment 1,128,803 1,128,803 171,212 957,591 Trauma Pretransportation' 147,879 147,879 9,319 138,560 Trauma Facility Upgrade 596,114 596,114 18,329 577,785 Total Human Services 2,'613,1�60 2,013,160 2,84,75$ 1,731,40 Total Expenditures 2,013,260 2,013,260 281,,758 1,73 Excess of Revenues Over) (Under) Expenditures _JI,913,260) 1,730,652 Other Financing Sources/(Uses): Reserve for Contingencies (99,913) (94,009) 94,009 Transfers to Other Funds Total Other Financing ............. Sour oes/(Uses) (122,263) 2 04,00q 263) Net Change in Fund Balances (2,03,5,5213) (2,035,523) (210,862) 1,824,661 Fund Balances, October 1 3 I§Z,4 3,187,409 3,167,409 -- 2976547 $ Fund Balances, September 30 $ aw $ Ili�j IMP- ....................... 1 .824Y.6.61 .......... .......... E-34 MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL FIRE AND AMBULANCE DISTRICT#S- KEY LARGO SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30,2002 Variance with Final Budget Original Final Positive g m _.._.. _.S _R mm w M.,, . .. �Negatati j__Bud et _..... Bta+ et. ..... Actual _.__ REVENUES: Taxes 35,407 825',407 3,02,201 (23,20 Charges for Services -- — 9,963 9,963 Investment Income 25,000 25,000 20,189 (4,811) Miscellaneous -- 89 , 69 of I venue _.._ 60�407 3246 w .. 1 w EXPENDITURES: Current: General Government: TaxCollector Fees 24,000 23,262 23,262 Property Appraiser Fees ...1 01 ,.. ._11 9 1369.0 .. Total General Government 37, „ �,.._,152 0 37,162 3716 -- Public Safety: Key,Large Ambulance 376,133 °� 3�g ,1 1 225,180 150,951 qa� Key 9 9 01,77 - 423,793 , 81 Fire Largo ire Rescue 63ts,62 Total Public Safety 1,012 66 77„90' 64 a973 228,934 ,. .-....n...,„.,„..,...., n. ..a..........z....--.,w.�...,..,.,.......w,.. .,...-..„.a..._..p.,mm..v.-m*,. ....a...mm....., .....,,,,,�..,.....,........a„,. w.,m .w„ Debt Service: Principal ®® 111,414 111,414 Interest _tl 264 26,124 Total Debt Service -m 137 65 13 ;533 1,052,597.. $23,663 223"193 � Total Expenditures 1,049,662 Excess of Revenues Over/ (Under) Expenditures .� 9a 66) _. ..j ��. � 7 9 Other Financing Sources/(Uses): Reserve for Contingencies `(12,21 )Transfers to Other Funds i51,500 (160m764) (1 �042� 4�74 Total Other Financing ...._�.._.__.......�. w__�.m _ . .� .. .,. .. Sources/(Uses) T19' 160 74 16 042 4 74 . Net Change in Fund Balances (362,'974) (362,974) (147„243) 215,731 Fund Balances, October 1 62 ,637 622,637 62 �537 Fund Balaetces °September 30 259 603 2 9 3. 47 394 w21 31 _......._v._... . E- 5 MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES- BUDGET AND ACTUAL UNINCORPORATED AREA SERVICE DISTRICT - PARKS AND RECREATION SPECIAL REVENUE FUND FOR THE YEAR ENDED SE EMBER 30, 2002 Variance with Final Budget Original Final Positive Bud et Budget .._ Actual 1Veg REVENUES: Taxes 965,825 $ 71,9117 $ 942,700 $ (29,217) intergovernmental -- -- 1,618 1,618 Charges for Services 30,500 42,308 61,119 18,811 Investment Income 40,,000 40,000 37,003 (2,997) Miscellaneous 26,000 26,000 Total Revenues ,�?1325 1,080,225 11,p71,877 �46 EXPENDITURES: Current: Culture and Recreation: Parks & Beaches Unincorporated 1,145,184 1,159,883 1,155,842 4,041 School Board Interlocal 54,263 54,263 54,263 Islamorada Parks & Beaches 80,000 8,357 -- 8,357 Vehicle Replacement 23,040 1,363 63' ............ Total Expenditures 1,302,4,87 1,223,666 1,210,105 13, 611 Excess of Revenues Over/ (Under) Expenditures 401162 , 8 Other Financing Sources/(Uses): Reserve for Contingencies (50,000) Transfers to Other Funds �601290) Total Other Financing Sources/(Uses) Net Change in Fund Balances (550,362) (550,362) (544,949) 5,413 Fund Balances, October,1 1,424,463 1,424,463 1,424,463 Fund Balances, September 30 $ 874,101 $ '874 1 1 5 413 ................................ E-36 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES -BUDGET AND ACTUAL UNINCORPORATED AREA SERVICE DISTRICT - PLANNING, BUILDING AND ZONING SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30 2002 Variance with Budget Original Final Positive Budget, Actual Neat !__...... . REVENUES: Taxes 958,503 958,503 1,355,278396,775 Licenses and Permits 1,225, 00 1,225,000 1,539,177 314,177 Intergovernmental 2,504,000 2,504,000 4,115,504 1,611,504 Charges for Services 154,700" 154,700 196,612 44,912 Fines and Forfeitures 51,000 51,000111,12 60,192 Investment Income 200,000 200,000 240,450 40,450 Miscellaneous 5,000, _ ,000 17,073... � .._...�...._12,073.. Total Revenues 5„098,203g81203 .:.. w,575,285w. _ _20477® .. EXPENDITURES Current; General Government® x Collector Fees 200,000 200,000 55,177 14 ,823 Property Appraiser Fees 135,000 135,000 14,678 120,322 Growth Mgmt, County Attorney 75,459 75,607 75,607 Planning Department 1,390,219 1,390,219 1,300,854 89,365 10 Comprehensive Plan 835,000 657,911 188,588 469,323 Fund Balance Stabilization 560,328 560,32 107,622 Planning Commission 43,423 43,423 39,417 4,006 Growth Management Admin. 410,368 410,368 398,,594 11,774 Planning and Building Refunds 12,000 12,000 6,961 5,039 Vehicle Replacement 159,910 159,910 159,910 Islamorada GMSTU 480,571 480,571 480,571 -- Marathon G STU 492,332 492,332 402,332 Total General Government 4,75461505,485 Public Safety: Building Department 1,513,189 1,513,189 1,501,558 11,631 Code Enforcement 1,037,185 1,037,185 8 3,778' 173,407 Fire& Rescue Coordinator 234,572 234,572 223,679 10,893 Fire Marshall 253,67 311,5 7 302,838 5 53 t I Public Safety 3035,52 3,096, 3 2, 1, 53 , 70 : u_.....,0 .�.... ...... _... .,... Physical Environments Environmental Resources 286,216 286,216 263,705 22.,51 Marine Resources 136,107 145,357 145,357 w Franchise Fees 53,073 53 073 Taal Physical Environment 42,323 ,64 462,135 22, 11 _... . _ ... ...,o .., _. ..._. �. ,. ..... . . .w., Total Expenditures 8 255,556 _3uI_9§,938 6,5593473 .I..,., ..�,,......�... E- 7 (Continued) MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -.BUDGET AND ACTUAL UNINCORPORATED AREA SERVICE DISTRICT -PLANNING, BUILDING AND ZONING SPECIAL REVENUE FUND - CONTINUED FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Budget Original Final Positive Actual ............ Exce§s of Revenues Over/ (Under) Expenditures 715 813__J3,100,735) ............ Other Financing Sourcesf(Uses): Reserve for Contingencies (480,640), (363,669) 363,669 Transfers from Other Funds 5,84,6 5,846 Transfers to Other Funds 850,!�O0) n. '16��,530 mm tq§5,059) Total Other Financing Sources/(Uses) (1,33064 8 INS Net Change in Fund Balances (4,487,993) (4,512,993) (163,400) 4,349,593 Fund Balances, October 1 10,819,097 10,819,,097 10,819,097 Fund Balances, September 30 6 1. 104 10 655 697 $ 4349593, E-38 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUME} BALANCES - BUDGET AND ACTUAL MUNICIPAL POLICING SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTE'MBER 30, 2002 Variance with Final Budget Original Final Positive Sul et ___q!uOqe Actoal (Neg twee) REVENUES. _.. _ .._..... Taxes 3,,293, 2 3„293,23 3,175,600 (117,623) Charges for Services 2,066,941 2,066,941 ,117,428 50,487 Investment Income ®. _ _w__.36,201 �.. 36,201 . 5 Total Revenues 329 29 5,360,164 : 5�360,l64 EXPENDITURES: Current: General Government: Property Appraiser 65,000 61,910 3,090 Total General Government � _ �6 ,470 ... 61,33 ... 11 31 Tax Collector 100,000 143 337 21 . � 4 Public Safety; insurance Unincorporated Layton 362,946 362,946 323,464 39,482 Insurance Ialarnorada 130,110 130,110 126,843 3,267 Insurance Marathon 124,449 1.24,449 121,533 , 1 Sheriff Unincorporated Layton 2,546,552 2,54 ,552 2,546,552 -4 Sheriff Islamorada 941,179 941PI79 9 3,599 27,580 Total Public Safety 4 93' ,76 _. ,4 93 � 753r ._.. 60 257 . ... .144 Sheriff Marathon 631,553 3115 , y ,79 243 144,�11 ..µ..... M ..._ r Total Expenditures 4,936, 9 5,101,7 9; 4,935,535 166,204 _ ....�........� .... .m.v. _...... .. �.v...,. �.a Excess of Revenues Owed, (Finder) Expenditures 4237� 56,375 3�',. 135269 ... s, �. .... _..... a w. .. ...... .1.35, q.upg0� Other Financing Sourcest(Uses); Reserve for Contingencies (66,114) 66,114 Transfers, to Other Funds ?„6 ) 9I7n0'0) 7 6 Total Other Financing ourcea/(Use ) '5� 0 .,1 .3,71 66,114::.: Net Change in Fund Balances 325,775 94,661 296,044 201,383 Fund Balances, October 1 1,03 ,345 1„030 48 1,030u346 Fund Balances, September 30 _...,m . 1 356,1123 1,1 5 010 326,�392 � `61, 53r- E-39 MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGE �IN FUND BALANCES - BUDGET AND ACTUAL 91'11 ENHANCEMENT FEES SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30,2002 Variance with Final Budget Original Final Positive Budget Budt Actual REVENUES: Charges for Services $ 317,365 $ 317,365 $ 410,399 $ 93,034 Investment Income 20,000 20,000 14,905 (5,095) Miscellaneousmm. 4 4 Total Revenues 337 08, ,7,3�� 42 7, 43. EXPENDITURES: Current: Public Safety: 911 Enhancement Fund ...... 5.49.893-1 -1--.4 Net Change in Fund Balances (203,528) (203,5128) 11,751 215,279 Fund Balances, October 1 518,457 518,457 518,457, -- Fund Balances, September 30 314. 29 ..................... E-40' MONROE COUNTY, FLORIDA,BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL DUCK KEY SECURITY DISTRICT SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 002 Variance with Final Budget Original Final Positive Budget_ .. _... uIet :.. 0 _...._.. N� tnwe .._ REVENUES. Charges for Services 696 Investment Income 3,000 3,000 3,067 67 Miscellaneous 6 ,000. 6S® 70,240 ,2 D TotalRevenues 6 ,000 661,00 74202 6,202.,.. w...^whMn wm -.M.... A^ ,...wr w.w-+✓._,.,. ..,,..p mm»..,.N.,,y,.. „......n..m.m...m..m. .A...p.0 ..wnru^,:.w.oqv.,, a,."'" EXPENDITURES: Current: General Government: Tax Wiector Fees p2 0 2, 00 Z'0M f 1 Public Safety Island Security,� j460 ,703 26,A7 Total Expenditures 53,6i0� 3,6 , Excess of Revenues Over/ (Under) Expenditures �2�6, 60 (20,6 0� 7, 14 33,004 Other Financing Sourceal(Uses): Reserve for Contingencies0 0) (10°g6q ,m, (O, D q _ .... Net Change in Fund Balances (36,600) (36,600) 7,414 44,614 _ Fund Balances, October 1 .�, 12424 ,.. _ 1 �246 124,248 � 131' 62 �.. .-....... � . Fund Balances, September 30 6 " E41 MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL BOATING IMPROVEMENT SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive B et Bu Actual Naga._ REVENUES: Intergovernmental '21,853 $ �11,853 Charges for Services 162,000 162,000 273,525 111,525 Investment Income 15,000 15,000 11,685 Total Revenues "7307,-063F 130,03 EXPENDITURES: Current: Physical Environment: Boating Improvement 453,150 6,680 -- 6,680 Marine Debris Removal -- 52,600 48,664 3,936 Derelict Vessels 80,000 43,556 36,444 Channel Markers 100,000 16,500 83,500 Regulatory Zones 25,000 3,350' 21,650 Channel Marker Repair 59,070 56,690 2,380 Islamorada Boating Imp. Fund 38,000 37,435 565 Marathon Boating Imp. Fund 8,333 -- 8,333 key West Boating Imp. Fund 25,000 2,487 22,513 Special Marine Projects 25,000 2,642 22,358 Mooring Field Expenses 16,800 16,800 Total Expenditures 453,15() 2 159 Excess of Revenues Over/ (Under) Expenditures 95,739 .355,r222 Other Financing Sourr-es/(Uses): Transfers to Other Funds 16 --L-2 Net Change In Fund Balances (276,150) (276,150) 79,072, 355,222 Fund Balances, October 1 504,464 504,464 5044464 -- Fund Balances, September 30 $ 22, E-42 MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL MISCELLANEOUS SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance vwith Final Budget Original Final positive REVENUE: Licenses and Permits 7,953 , $ 7,953 Intergovernmental 2,366 2,366 Charges for Services -- 9,212 9,212 Fines and Forfeitures 8,115 249,661 241,546 Investment Income -- -- 31,769 31,769 Miscellaneous, 10,24 2 02 Total Revenues 0 515 311,1163 300„ 4S , . row,. �: �,. EXPENDITURES: Current: Public Safety: Interagency Communications 789,786 789,786 21,646, 768,140 Growth Management 8,500, 8,500 � 3� .M... .N. _ ..,. _ _.m .,. 4 Total public Safety 798„2'8 79 R286 27,102 771,1 Economic Environment* Industrial Development Authority ,855. 4,555 t� ... ,.w..., p Human Services: FI Keys Council Handicapped 12ulllfi 21,115 t,11f 19„ Culture and Recreations Wilhelrnina Harvey park 1,927 1,027 1,927 Settler's parr Landscaping 9,945 9,945 1,670 8,27 Rath Foundation Donations 214, 90 1 83 Total Culture n Recreation1�`,82 14,272 2„23t2, 0 .,. .,. ..,w. .. ......_ . ... ., �. .. �.z..w, Court Related: Alt. Dispute Resolution-Civil 1�,000 15�0 . ,412 5n , w , Total Expenditures k1,713:. :w. 52,228 5 .,. _.m i Net Change in Fund Balances (841,713) (841,71 ) 271,306 1,113, 19 Fund Balances,October 1 1,369,840 1138 1, 8 ,840 1. w Fund Balances, September 30 548 2.E r14 I27 E-43 MONROE COUNTY, FLORIDA w,BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL ENVIRONMENTAL RESTORATION SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive ud Buda:.___ Actual, Ne REVENUES: Investment Income $ $ 1,310 $ 1,310 Miscellaneous 1`033' . ......... Total Revenues 3.242 EXPENDITURES: Current: Physical Environment: Environmental Restoration 35,980 35,900 Culture/Recreation: Settler's Park 29,021, Total Expenditures 65,001 65,001 Net Change in Fund Balances (65,001), 3,243 68,244 Fund Balances, October 1 65,011 66,001 65,001 Fund Balances, September 30 65001 66 4 $ E-44 MONROE COUNTY,,FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL LAW ENFORCEMENT TRUST SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive B�tdg t B ,d Actual �Ne ative (REVENUES: _.._..�.. .. _d... . Fines and Forfeitures $ 700,978 702,991 2,01 Invest ment Income , 2,000 2 2 5,2 2 . Ttet Revenues 2,0 C: 702,97 710,273 2S EXPENDITURES: Current: Public Safety: Law Enforcement ;1', 0 "I13 ,309 1,224,,9 110,315 ..w,M ,.. ,._. -.. .No .�. ..M. Net Change In Fund Balances 100 (632,331) (514,721) 117,610 Fund Balances, October 1 53 ,4 1 `532,431 632,431 Fund Balances, September 30 532, 531 '1 1 51 Ems MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES -BUDGET AND ACTUAL COURT FACILITY FEES SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive .. Actual . .......... REVENUES: Charges for Services $ 38,000 38,000 $ 48,815 10,415 Investment Income 15"000 15,000' 14,054' Total Revenues EXPENDITURES: Current: Court Related: Court Facility 210245 40,0711, Excess of Revenues Over/ (Under) Expenditures �2,798 180,043 Other Financing Sources/(Uses): Reserve for Contingencies �0' 30:,,035 Net Change in Fund Balances (187,280) (187,280) 22,798 210,078 Fund Balances, October 1 711,4 1 45 711,44.5 711,445 -- Fund Balances, September 30 $ $ $ E-46 MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES- BUDGET AND ACTUAL DRUG ABUSE TRUST SPECIAL REVENUE FUND FOR THE YEAR ENDED SEPTEMBER 30,2002 Variance with Final Budget Original Final Positive Budget Budet Actual Neative REVENUES: _ ..... .. .. Charges for Services 5,000 5,000 0,451 4,451 Investment Income 82323 Total Revenues R0 5p000 1t42 ,74 w . , _.. EXPENDITURES: Current: Human Services® Drug Abuse Trust Fund 21,T"5 ... ,,. .._ Excess of Revenues Over/ (Under) Expenditures I0,274 Other Financing Sour I'(Use ): Reserve for Contingencies * 00 Net Change in Fund Balances (19,750) (19,750) 10,274 30,024 26 Fund Balances, October 1 �.. . 3g,1; m_. 3 ,.� ... . ._.,��.�., . g�1 �„ Fund Balances, September 30 m1S 3 _�_ ;.. ... .�.._. .., E47 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL 1993 REFUNDING IMPROVEMENT BONDS 1988 DEBT SERVICE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive Actual REVENUES: intergovernmental $ 675,000 $ 675,000 675,000 $ Investment Income 15,000 50000 5,508 , 508 0 680,508 508, Total Revenues 90t EXPENDITURES: Current: Debt Service: Principal 4,155,000 4,376,356 455,000 3,921,356 Interest 214,435 214,435 203,743 10,692 Other Debt Service Costs IqSfflf�. 160,,680 2�583 i66,091 —4,538,115 4,759,471 Total Expenditures 661,326 4,06§�L-8,1-4' .............. ...... Excess of Revenues Over/ (Under) Expenditures ___qj848,1 15) 8.2- Other Financing Sources/(Uses): Transfers from Other Funds 3,500 0qq 3,560,000500000 Net Change in Fund Balances (348,115) (579,471) 19,182 598,653 Fund Balances, October 1 57'9,471 579,471 579,471 -- Fund Balances, September 30 23,1356 $ E-48 MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES _ BUDGET AND ACTUAL 1991 SALES TAX REVENUE REFUNDING BONDS DEBT SERVICE FUND FOR THE YEAR ENDED SEP'TEMBER 30, 2002 Variance with Final Budget Original Find Positive .._Bud_.. Bud._ ,. ._ __. .. ._. .__ _._. et et tuW N REVENUES® Investment Income $ �I 5"1 EXPENDITURES: Current: .m Debt Services Principal 4,200,000 4,2 ,000 4,200,000 ar9 Interest 419,774 ,7 419,774 �- Debt Service 47,17 n Other l"E endilure Data ` 09,07 .. �..09„074. 622,669 _.,., 47,115 , Excess of evenue Giver/ (Under) Expenditures (4,59,774) (4,C1u493) 591 Other Financing Sour st(Uses): Reserve for Contingencies (90,000) (90,000) 90,000 Transfers funds 4 619,74 ,51°9,77'4 4,70G),000 Total Other Elnclr , Sours Uses 4,S2q '4 4, 629,774 4,700 k ,22 Net Change in Fund Balances (140,000) (140,000) 83,507 223,507 Fund Balances, October 1 mm 102,4 2 102,46 _ 1.02, 0 . :...... ... ._.m _. _ 59... 350 Fund Balances September 30 E-49 MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL CLERK'S REVENUE NOTE DEBT SERVICE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original, Final Positive Budget ___Actual REVENUES: Charges for Services 60.000 60,000 $ 60,000 $ Investment Income -- 2' Total Revenues 60,000 60,1500 Q.738 EXPENDITURES: Current: Debt Service: Principal 200,000 200,000 200,000 Interest 33,000 31,000 6,678 24,322 Other Debt Service Costs 2,000 4,000 2,7'65 Total Expenditures 235,000 3 ,000 209,443 , 26,6 Excess of Revenues Over/ ..................... (Under) Expenditures (I_75fOOQ) __A.175.000 Other Financing Sources/(Uses): Transfers from Other Funds 175,000 175,000 17 Net Change in Fund Balances 28,295 28,295 Fund Balances, October 1 69,429 60,429 1�42 Fund Balances, September 30 69429 $ 69� $E-50 MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES,EXPENDITURES,AND CHANGES IN FUND BALANCES.® BUDGET AND ACTUAL 1991 SALES TAX BOND CAPITAL IMPROVEMENTS CAPITAL PROJECT FUND FOR THE YEAR ENDED SEPTEMIBER 30, 2002 Variance with Final Budget Original Final Positive' REVENUES: Investment Income $ $ $ 1 EXPENDITURES® Current: Capital Outlay: 1991 Sales Tax Revenue Bond 1,260,000 1,260,000.. ..� _ : .1 gO,O I Excess of Revenues Over/ (Under) Expenditures _ �_p260 0..w .� ( ,200�000 _ �1 g952 _ 127 952, Other Financing Sourcest(Uses): Reserve for Contingencies _: _',000) Q 1A�0,000 m ,:. ,., r__,,40 Net Changes in Fund Balances (1,400,0 ) ( ,400,000) 17,952 1,417,952 Fund Balances, October 1 1, 37,17 137,17 1,437, 7 _._.._ ._,. . . .. ..:: .. 92..: Fund Balance, September 30 371 `37 1, 4: $ Tmm 525 t E.,51 MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONER SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL CLERK'S REVENUE NOTE CAPITAL PROJECT FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive Beld�et _ Bugdt Actual (Neatly REVENUES: VENUESo- I nvestment I nco e EXPENDITURES- Current: Capital Outlay- Court Seivices Network System 341,715 341�70 Net Change in Fund Balances — (341,705) 7,765 349,470 Fund Balances, September 30 1w705 Fund Balances, October 1 1, 3,41,705, 4 470 $ ..� 34 �4r E 5 MONROE COUNTY, FLORIDA-BOAR© OF COUNTYCOMMISSIONERS SCHEDULE OF EXPENSES -BUDGET AND ACTUAL MARATHON AIRPORT ENTERPRISE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive td�et el Actual Negatlrre ..... ..,. . ._. ._.. a ..._.. . ._ Operating Expenses: Operation & Maintenance 4,75�10 488,t 92 '480,02.4 , Non-Operating Expenses: Operating Grants: General Aviation P rldrig Apron 44,438 2,01.4 42,424 Master Plan &Airport Layout 7 , 1-0 77,910 900 Planning Studies 69,720 61,326 3,34 Di adv. Business Enterprise Pin a® 4,125 3,713 412 Capital Outlay: 2 1,3g a00I,S00 "2,1S2,3SS 2,039,532 Total Non-Operating Expenses .201,39 .. �. ,19 a ._ _�2�3C�� 31 40 1u o 2 Transfers and Reserves: Reserve for Contingencies 97,500 97,500 97,500 Transfers to Other Fends " 1,00 5jr 000 , 477 7,963, TotalTransfers n e!sees , 14 ri g0 143rS00 43,73 1.04 63. Total Expenses :.mmml000.. 30N3gµ :.. 1092 3, 0 � 9 . 4 THIS PAGE INTENTIONALLY LEff BLANK ah MONROE COUNTY, FLORIDA -BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF NET ASSETS INTERNAL SERVICE FUNDS S E PTE M BE R 30, 2002 Worker's Group Risk Compensation Insurance Management Fund Fund Fund AS—SETS Current Assets: Cash and Cash Equivalents 3,,930,449 $ 3,772,606 $ 2,872,696 Accounts Receivable, Net 49,051 35,341 4,415 Due from Other Govemmental Units 180."�L 23 111 w — Total Current AssetsI� 2j877,11 1 Noncurrent Assets: Land and Other Nondepreciable Assets Capital Assets, Net of Accum. Depreciation 11,408 3,490 6,754 ................. ........... ............... ............ .......... Total Noncurrent Assets 5 Total Assets .,8-.8 3,-86 5 ............—.-......---.... .... ............ LIABILITIES Current Liabilities. Accounts Payable 10,447 175,628 13,019 Accrued Wages and Benefits Payable 7,837 7,7112 5,325 Claims and Judgements Payable 900,000 3,456,758 1,638,850 Due to Other Funds -- — -- Due to Other Governmental Units 12 12 18 Accrued Comp. Absences Payable 3,397 2,098 1,580 Other Current Liabilities 346 4,202 Total Current Liabilities 3,64,6500 1 Noncurrent Liabilities., Accrued Comp. Absences Payable .. ............ 13,474. Total Noncurrent Liabilities 17,74 11,663 13,474 ......................... ........... -..---. .......... Total Liabilities 3 658,163 1,672,266 NET ASSETS Invested in Capital Assets, Net of Related Debt 11,408 3,490 6,754 Unrestricted 1P057,771 172,914 1,204,845 $ ......... Total Net Assets $ 17 404 $ 12115 GA Fleet Management Fund " 1u 1,136,341 11,712,092 88,807 52�6 94,011 54,000 54,000 1,635,304 1,656,956 1,669,304 1,710,956 2,878,482 13,605,866 9 ,921 23,01 40,140 61,014 -- 5,995,60 386,257 386,257 1 14,05221,1272 ..m ,638,. mm_........_.._ 57,360 100,251 57,360 ___. ......,_..100,251 ........_ :..._. _ _,.... u.__..______._...... 91,762 6,861,964 1,689,304 1,710,956 _...._.w597,416.. _ ...� .5,032,946 3902 ®2 •MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET ASSETS INTERNAL,SERVICE FUNDS FOR THE YEAR ENDED SEPTEMEER 30, 2002 Worker's Group Risk Compensation Insurance Management Operating Revenues- Charges for Services „ $ 2,688,289 ' $ 12,059,972 $ 1,473,430 Miscellaneous 2 1"l .. � .__._ � 296,555 �.._. .� �., 6,4M6 Total Operating Revenues Ym, 3,11646 . - .._....12,356,527u511, 5. Operating Expenses.- Personal Services 158,275 155,157 146,455 Operations 347,825 551,476 1,119,048 Depreciation 4,052 28 3,433 Asserted and Paid Claims 1,92 ,619 11v5441464 43t113 Total Operating Expenses 2, 9,9 12,21,145 1,312,66 Operating Income 676, 91 5,3I'2 99a2 6. Non-Operating Revenues (Expenses): Investment Income 69,036 61,346 69,269 Loss Assets Total Non-Operating Revenues (Expenses) _ m _ 9, 36 .._ .m. , lm� .. _,. 58,207 Income Before Contributions and Transfers 745,527 166,728 257,433 Transfers to Other Funds@- Capital Contributions 10 486 Change in Net Assets 756,013 156,728 257,433 Total Net Assets October 1- 2$ 1 11I66 5,676 954,166 w.. Total Assets e September 3 3�C�69�1 � ., � ��0 _.. 1 21 IDS :m G-3 Fleet Management $ 2,209,463 18,4 1,154 _ 5,11 768,303 _- .....2,214,573. x1 ,4 .. 850,407 1,310,294 1,116,171 3,134,520 101,386 0699 13,518 36 ..._...._� ._... �� ...... ._ ... ,_..m.1,74 14660 127,708 24�,476 224,127 .....w �. , 9 _.._ fr (20,02 162,095 1,3 1,783 (386�,g1152) (366,152) ...., .... F pa"'' ... 3,39 (211,147) 9 ,027 21497867 5,774,875 3 902 i i Gm4 MONROE COUNTY, FLORIDA= BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF CASH FLOWS INTERNAL. SERVICE FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2002 INCREASE(DECREASE) IN CASH AND CASH EQUIVALENTS Worker's Group Risk Compensation Insurance Management Fund F4rual Fund ' Cash flows from operating activities: Cash received for services 2,094„500 Cash received from other funds for goods and services 2,648,035 10,023,320 1,333,413 Cash payments to suppliers for goads and services (2,555,665) (11, u46,796) (1,406,436) Cash payments to employees far services (129,138) (125„21 ) (121,551) Cash payments to other funds ° (25,032) (28,456) (23,033) Other operating revenue 428,173 µ 296,555 Net cash provided (used)by operating activities 33,33 63,906 (16d,11 Cash flaws from noncapital financing activities: funds Operating transfers t otherfu Cash flows from capital and related financing activities: ,acquisition of fixed assets Cash flows from investing activities: Investment Income 9,0; �� p 4 69,2'69' Net increase(decrease) in cash and cash equivalents 432,409 671,764 (117,987) Cash and cash e uivalents�Octater 1 .__._...,..3p496„040.... s... �w „6. �. _....... 2 99 Cash and cash egOi "alents-S ptaml _._..., °,.. w .. ° . 2 6 ,w. per 3 _ . ..�- 3�91'y,44 3 712,606 2 3� , '- Fleet Management 'Fund 45,746 $ 2,140,246 2,209,463 16,214,231 (1,9 6,216) (16,639, 12) (679,565) (1, 55,469) (198,566) (283,109) 5 M 768,303, 35 5 95 m._ ... 45w9mm 24,476 224,127 (22,512) 96 ,674 , 1 56,653 -6 (Con wnued) MONROE COUNTY,FLORIDA- BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF CASH FLOWS INTERNAL SERVICE FUNDS CONTINUED FOR THE YEAR ENDED SEPTEMBER 30, 2002 RECONCILIATION OF OPERATING INCOME TO NET CASH PROVIDED(USED) BY OPERATING ACTIVITIES Worker's Group Risk Compensation Insurance Management Fund Fo rid Operating income 676,49 $ 10[5�,38 19%226,. Adjustments to reconcile operating income to net cash provided(used) by operating activities: Depreciation 4,052 26 3„433 Change in assets and liabilities. Decrease/(Increase) in: Accounts receivable, net (45,048) ' 24,364 (2,504� ) Due from other funds 8 754 -� Due from other governmental units 4,786 32,730 -- (De.c;rease)/Increase in: Accounts payable (180,608) (96,780) 3.115 Accrued wages and benefits payable 865 858 (1,553) Claims and judgements payable (100,000) 543,903 (251,328) Due to ether funds (17,513) Due to other governmental units Accrued comp. absences payable 3,397 Z,099 1,561 Other current liabilities 561 110 Total adjustments (314116:, _ _m,�..�. '. � � � @ 5,3677 Net cash provided(used) by operating activities 363 373 6 3 906 1S x141 . SUPPLEMENTAL SCHEDULE OF NON-CASH FINANCING CAPITAL AND INVESTING ACTIVITIES Contributed fixed assets 1'0 4 Loss on disposition of fixed assets $.M:._ __ ...M..m $..w ._.°M. .. ...... . .,..... . . 111 062,rn G-7 Fleet Management Fund "festal ..............1,46,6IN _ ...1,127,70 101,386 108,899 (23,188) 1,266 2,030 44,476 81,994 , (272, 7 ) 2,603 2,973 -- 192,075 42,056 (95,455) 27 14,052 21,129 7,341 17,332 129,10 3990 20 052 G-6 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENSES - BUDGET AND ACTUAL WORKER'S COMPENSATION INTERNAL SERVICE FUND FOR THE DEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive Bud et aid et lot�al Cie ati�re�. ..._ Operating Expenses: Administrative 136,273 146,273 144,242 2,031 Operations 395,000 385,000 323,111 61,889 Safety& Lass Control 39,265 39,265 36,747 518 Claims 1,427, 12 2,072,912 1,929,819 148,093 Assorted Claims 1,404,831 1,104„631 1,104,831 Catastrophic 3 0!,000 50,000 350,01 Total Operating Expenses 3753,261_. 4�09 z 61 _ ..1,6 2, W. 9 l� ..._ 2.k4 !�9mm1 1 Non-Operating Expenses: Capital Outlay _w .4,305 mmww., 4 305.. 4, 0� Transfers and Reserves: Reserve for Contingencies 345,.756 7 Total Expenses 4 t 374 0 :0 .... 435�9119.. .. :.. _IJ§67 455 G-9 MONROE COUNTY, FLORIDA ®BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENSES - BUDGET AND ACTUAL GROUP INSURANCE INTERNAL SERVICE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive Operating Expenses, Administrative 191,307 $ 187,955 $ 187,955 $ Operations 469,398 525,250 518,678 6,572 Claims 9,270,127 11,602,386 11,544,484 57,902 Asserted Claims 3267629.38... 21036 ........ Total Operating Expenses —.13 ') ,870 14,,336,629 12251,117 2 85,,512 E. ............ Non-Operating Expenses: Capital Outlay ...............- 476,662, 3, 10 .. Total Expenses $ $ 14 , P 12g. $ 12 2 607 .40 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENSES - BUDGET AND,ACTUAL RISK MANAGEMENT INTERNAL SERVICE FIND FOR THE YEAR ENDED SEFTEMBER 30, 2002 Variance with Final Budget Original Final Positive t .. _ Actual �Ne�atuve� Operating Expenses: Administrative 14 ,607 166,692 1145,035 10,67 Operations 896,600' 1„064,600 1,076,221 6,370 Safety& Loss Control 47,373 47,373 44,479 2,394 Claims 805,000 707,000 43,501 663,499 Asserted Claims 11,000,000 ,1 00 000.. - 1,000,000, Total Operating:: Expenses 2 RG 5 2,994665 11,309,236 I° 685,429 Non-Operating Expenses: Capital Outlay 4,305 ��4�0' 1,�1 �4� 0 Transfers and Reserves- Reserve for Contingencies 114, 16 14,210 14,216 Total Expenses ....._:3 014 30 M 014 301 .. d .Wfi.._ .......�. � 1� 10361 1 703�0„ -11 MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENSES ® BUDGET AND ACTUAL FLEET MANAGEMENT INTERNAL SERVICE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2002 Variance with Final Budget Original Final Positive Actual atint_ Operating Expenses: Administrative $ 970,543 1,001.,443 978,208 $ 23,235 Fleet Management Svcs - Fuel 561,398 593,398 575,243 18,155 Operations 424,867 424,867 414,103 "764 ........................................ Total Operating Expenses 2,019,708 5 52,154,54 Non-Operating Expenses: Capital Outlay 620b 15,300 14, Transfers and Reserves: Reserve for Contingencies 172,067 37,915 37,915 Transfers to Other Funds 324,000 386, 152 386,152 — Total Transfers and Reserves 386,152 37,915 Total Expenses $ 9�O 583 G-12 THIS PAGE INTENTIONALLY NTIONALL"Y LEFT BLANK MONROE COUNTY, FLORIDA. BOARD OF COUNTY COMMISSIONERS CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS SCHEDULE BY SOURCE SEPTEMBER 30, 2002 Governmental funds capital assets; Land 29,317,41 Buildings 93,532,497 Machinery and equipment 25,609,822 Infrastructure 459,943 j Construction in progress _ ............. ..............._..._3,3614I Total governmental funds capital assets Investment in governmental funds capital assets by source: General Fund Revenues; County Funding 18,607,041 1988 Improvement Revenue Bonds 62,096 Federal Grants and Shared Revenues 1,683,454 State Grants and Shared Revenues 4,336,623 Donations 186,467 General Obligation Bonds 2,469,017 Special Revenue Fund Revenues 12,361, 1 Donations 3,435,952 Capital Project Fund: Special Revenue Bonds 1,257,926 1988 Improvement Revenue Bonds 1,433,01 1991 Sales Tax Revenue Bonds 32,695,279 Federal Grants and Shared Revenues 9,140,576 State Grants and Shared Revenues 3,30 ,050 County funding 60,211,564 Donations 1,122,1137 Total governmental funds capital assets 15� 3 6' . 111 -1 I MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS SCHEDULE BY FUNCTION AND ACTIVITY SEPTEMBER 30, 2002 Land Build[ Equi Infrastructure General Government- Legislative 58,237 $ Executive 24,201 Financial and Administrative 439,179 1,104,444 1,936,840 Legal Counsel -- ®_ 48,860 Comprehensive Planning 11,079,752 1,886,066 330,530 Judicial -.1 - 179,670 Other General Government 4,554088 24,663,007 1 T Total General Government 10731919 27,653,51 4,099,785 ...521,447 .............. Public Safety: Law Enforcement 942,762 3,156,893 372,608 Fire Control 619,135 3,820,473 6,919,419 7,200 Detention/Correction 4,281,822 44,501,779, 821,635 Protective Inspections 14,808 396,965 -- Emergency& Disaster Relief Svcs -- 75,609 1,670,448 160,784 Ambulance and Rescue Svcs 169,566 7,350 1,967,996 - Medical Examiner -- 30,041 Other Public Safety 100,217 -- Total Public Safety 9,329 167,984�.28!- 6.,7-, -0 9,2 27 Physical Environment: Conservation & Resource Mgmt 217,789 38,046 Transportation: Road and Street Facilities 24,000 21,147 3,894,381 Water Transportation System 1,717,476 -- -- Parking Facilities 799,963 Other Transportation Services Total Transportation 147 4,005,508 Economic Environment- Employment Development 1,293 Industry Development 369,000 75,254 Veteran's Services -- '30444 ,Total Economic Environment 369,000, 112 9 Human Services, Hospitals 34,510 -- Health 10,500 1,404,074 1,142,416 ,Public Assistance 8,500 448,338 203,192 Other 1,364,6013 ......... Total Hurnan Services 19,000 11,886,922 V '11211 H-2 I Construction _I _prorsss...._.. Total._. _. 56„237 24,201 3,480,463 _ 48,860 13,296,348 -- 1179,670 m 30,736g629 47,826,666w 4,472,263 -m 11,266,227 49,605,236 mm 411,773 aw 1,906,841 2,14 ,91 30,041 100217 69,937,510 -� 255,835 3„939,528 1,717,476 799,963 6,568,0194 1,293 �- 444u5�4 m� e 36,444 41, 9� 34,510 � 2,556,990 m_ 660,0301 1 364,IC�03 .... ....._... ....,4,616,1,313 H-3 (Conf&nued) MON OE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS SCHEDULE BY FUNCTION AND ACTIVITY CONTINUED SEPTEMBER 30, 2002 Lariat w ,.. : w B IIcIIn E c�I rni nt ...._ Infrastructure _ Culture and Recreation: Libraries 110,197 4,057,6 7° 546,333 � Parks and Recreation 3,988,960 1,000,379 433,074 253,626 Special Recreation Papilifies 286,652 15,125 �w C Recreation I5,65`9, 9 7 ,09 Other Culture Rocr� tu � 7O m , Total Culture andRecreation3tl6_ Court Related- General Administration 224,,458 Circuit Court—Criminal 134,947 W Circuit C6urt-Civil 23,527 Circuit CQurt-Family 33,232 Circuit Court-Juvenile 52,606 Circuit Court-Probate -5,1 General Operations 6,965,024 556,665 County Court-Criminal — 40,560 0 �® County Court-Civil 11,021 County Court-Traffic � v 30„766 Total Court Related 6 �5 02A 1,113,108 ,., . .w, o . _ .. m_ ..,._Y ,.... .. .m � ro „ . Construction in Progress Total $ 29 3 I 11 ,.. .. 93 5 2, 9 $ 256WQ22 4,59943 l-l-^ Construction in Progress 4,714,167 A_ 5,676,039 01,777 .m.. ........... ....... . .. 463.367 1 1 w,15^ ®30� m� 224,458 134,947 23,527 33,232 -� 52,606 �m 5,164 ®� 7,521,909 �- 4 ,50 -� 11,021 mm 30,708 . 0'�-,132.. 3.35�6,4,3 3 3864_6 gym, H-5 MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENT FUNDS SCHEDULE OF CHANGES BY FUNCTION AND ACTIVITY FOR THE YEAR ENDED SEPTEMBER 30, 2002 October 1, September 30, 2001 Additions Deductions 2002 General Government: Legislative $ 66,028 7,657 $ 15,,448 $ 58,,237 Executive 12,245 11,956 -- 24,201 Financial &Administration 4,078,299 489,976 1,087,814 3,480,463 Legal Counsel 66,278 - 17,418 48,860 Comprehensive Planning 12,512P772 839,811 56,234 13,296,348 Judicial 267,809 38,295 1126,434 179,670 Other General Government 21,0 38 10,784,925 1,084,333 30,738,829 ,Total General Government 3,8,041;669 12,172,620 2,387,681 47,826,608 Public Safety. Law Enforcement 4,247',999 224,264 -- 4,472,263 Fire Control 11,050,616 352,556 136,943 11,266,227 Detention/Correction 50,144,847 54,924 594,536 49,605,236 Protective Inspections 413,585 24,545 26,357 411,773 Emergency, & Disaster Relief Svcs 1,743,405 405,012 241,576 1,906,841 Ambulance& Rescue Services 2,388,702 19,405 263,196 2,144,912 Medical Examiner 20,201 10,605 765 30,041 Other Public Safety - 100,217 Total Public Safety 70,009,355 1,191,528, 1,263,37 3 6 7�,51 0 Physical Environment: Conservation & Resource Mgmt ..""_'_,_"_242"340 39,259 25,76.'4 25,15,835 Transportation: Road and Street Facilities 3,754,636 298,177 113,285 3,939,528 Water Transportation Systems Vr" 1,717,476 - 1,717,476 Parking Facilities 799,963 799,963 Other Transportation Services 111,127 Ill 127 Total Transportation 4,,665,726 2015,653 113,285' 09 Economic Environment: Employment Development 1,293 -- 1,293 Industry Development 445,136 2,601 3,483 4,44,254 Veteran's Services 37,834 1115 21505 36j444,, Total Economic Environment 4 4 1, Human Services; Hospitals 34,510 - -- 34,510 Health ' 2,614,798 111,666 169,474 2,556,990 Public Assistance 749,031 2,990 91,991 660,030 Other "IM2,385 479444 1 " '1364,603 Total HUrnan Services 4 4,616,133 400. 24 H-6 (Continued) MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENT FUNDS SCHEDULE OF CHANGES BY FUNCTION AND ACTIVITY-CONTINUED FOR THE YEAR ENDED SEPTEMBER 30, 2002 Octoberl, September 30, Additions Deductions (!2L ............ Culture and Recreation: Libraries 4,544,214 196,151 26,177 4,714,187 Parks and Recreation 3,638,699 3,520,358 1,483,019 5,676,039 Special Recreation Facilities 321 P 0 7,253 27,286 301,777 Other Culture and Recreation 451,722 20,367 8,722 4��3,,367 Total Culture and Recreation 3,744,129 1,545,,204 lf,155,S'70 .............. mm .... ..................... Court Related: General Administration 284,415 19"592 79,549 224,458 Circuit Court-Criminal 147,357 27,496 39,906 134,947 Circuit Court-Civil 25,680 - 2,153 23,527 Circuit Court-Family 29,177 4,055 33,232 Circuit Court-Juvenile 55,647 4,900 7,841 52,606 Circuit Court-Probate 5,798 1,356 1,990 A164 General Operations 7,891,351 62,200 431,642 7,521,909 County Court-Criminal 40,260 2,495 2,195 40,560 County Court-Civil 13,372 2,351 11,021 County Court-Traiffic 29,884 1,625, 801 10, Total Court Related 8,522,841 123,719 556_,4 8- ""O'd 13 2 Construction in Progress 12,074,618 2,04,6,092 10,734,272 3,3,86,1,438 ................-,..................... ................ ................. ....... Total $ 147 397 981 $ 2193,0816 $ 17022686 $ 1�52,306 1111 H-7 MARVA GREEN, P.A. Certified Public Accountant Members Arnedcan ftfitute and Florida Institute of Cartified Public Accountants RO. Box 1529 3132 Northside Dr.,Suite 101 TeL (305)294-2581 Key West, FL 33041-1529 Fax(305)294-4778 REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON W.AN AUDIT OF BASIC FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMEIVT AUDITING STANDARDS Clerk Ex Officio 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"') as of and for the year ended September ® 2003® and have issued our report thereon , dated March 13, 2002. We conducted our audit in accordance with U.S. generally accepted auditing standards and the standards applicable to financial its contained in Government Auditing Standards, issued by the Comptroller General of the United States.. Compl_°�Vince As part of obtaining reasonable assurance about whether the Board's financial statements are free of material isstatement® we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with is could have a direct and material effect on the determination of financial statement amounts. however® providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our 'tests disclosed no instances of noncompliance that are required, to be reported under Government Auditing Standards. Internal Control Over Financial R rL In planning and performing our audit, we considered the Board's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control over financial reporting that might, be material weaknesses. A material weakness is a condition in is the design or operation of one or more of the 1.1 internal control components does not reduce to a relatively low level, the risk that misstatements in amounts that would ateri in relation financial statements being audited may occur and not be detected within timely period employees in the normal course of performing their assigned fencti We noted no matters involving the internal control over financialreporting and its operation that we considered to be material' weaknesses. This report is intended solely for the information Board of County Commissioners, management, and federal awarding agencies pass- 'through entities- not intended to be and shouild not be used by anyone other than these specified parties® Marva Green ® m Inc. Certified,,PublicAccountants March 24, 2003 -2 MARVA GREEN, P.A. Certified Public Accountant Members Arnstican Insl4ite and Florida IrOtute of Certified Public Accountarils P.O.Box 1529 3132 Northside .,,Suite 101 Tel. (305)294-2581 Key West, FL 33041-1529 Fax(305)294-4778 INDEPENDENT AUDITORS' MAN.A. GEMENT LETTER Clerk Ex Officio Board of 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 Board") for'the year ended September 30, 2002, we considered the Board® internal controls in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements. Although our audit was not designed to provide assurance on internal control , we noted certain matters involving internal control and its operation, and are submitting for your consideration related recommendations designed to help the Board make improvements and achieve operational efficiencies. Our comments reflect our desire to be of continuing assistance to the Board. Re opted °i,n Prior, "de,ArLs Makaqtment. Letter, Not Imp .e..mented as of Se tember 30 200 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 and Management Comments for the year ended September 30, 2001, except for the following: !�asseqqgr r e ores Observation: There were several ,differences between the general ledger and the passenger facility charge reports submitted by the airport staff to the FAA were noted. It appears that the reports were prepared without reference to the general ledger. Recommendation: The reports should agree to the general ledger and be approved by the Finance Department before submission to FAA. Any difference should be adjusted on a timely basis before the reports are submitted to FAA. 1.3 Cost Allocation Observation: The cost allocation plan to be used in the allocation of 2002 costs was not available until February 2003. The financial reporting process was seriously delayed as some of the budgeted transfers were material , but could not be responsibly made it there was a reviewed cost allocation plan completed. Recommendation: Management should be provided sufficient time to review and evaluate the results for reasonableness. Additionally, management should insure that a cost allocation plan is approved prior to the end of the fiscal year if budgeted transfer requests are to be considered® Grants Receivable Observation: FEMA receivables from prior years are still outstanding. There are 2002 FEMA receivables in the amount of $87,209.'28 that have not been collected to date because funds have not been requested. There is still confusion as to where the responsibility lies for requesting certain grant funds® It appears that staff is not focused on collecting funds to recover Board expenditures. Recommendation: The present accounting system provides "project reports" on each grant which can include expenditures and cash collected to date® The appropriate level of management should review these reports to determine that collection efforts are adequate. Current Year FindInEs Cash Receits Observation: Road and Bridge permits collected by Public Works staff were not deposited promptly. Three instances were noted wherein the fees were not deposited for six to eighteen days® Recommendation: All cash receipts should be quickly deposited to prevent loss or misappropriation. Ambulance Billings Observation: EMS uses an outside billing service for ambulance services. Procedures have been established whereby 5% of the bills prepared by the service are reviewed by EMS staff. It was noted by EMS staff that the 1-4 procedures had not been performed for over a year and that the schedule was completed up through September 2002 only because it was requested for the it® EMS staff commented that the department had been reorganized with less staff and more duties, and this review is not a priority. Recommendation: Procedures established to monitor the timeliness and quality of ambulance billings should be followed to insure that the County receives funding necessary to provide ambulance services. Observation: EMS staff indicated that three of the twelve months billings reviewed contained items that were not billed by the outside billing service. The present fee schedule has noit been updated by EMS staff® Accordingly® the service did not have the information to prepare a complete billing. Recommendation: The preparation of an updated fee schedule should be prepared and provided to the billing service. Observation: EMS staff prepares the billing review worksheet without any conclusion as to whether the results of the review are acceptable. The worksheet is not seen by anyone other than the staff member who prepares it. Recommendation: Management should be provided with a copy of the worksheet so that the effectiveness of the billing service can be evaluated on a timely basis. OTHER REQUIRED DISCLOSURES We have reviewed the annual report it with the Department of Banking and Finance for Monroe County, Florida pursuant to Section 218.32, Florida Statutes. This report is in agreement with the annual audit report is incorporates the financial statements of the Board of County Commissioners of Monroe County, Florida. Marva Green was the Auditor in Charge for the audit of the Board of County Commissioners of Monroe County, Florida. We attest that the Auditor in Charge met the educational requirements pursuant to Chapter 1® Florida Statutes. The Board was not in a state of financial emergency as described in Florida Statutes, Section 218.503(l) , 1 The Board was in compliance with the requirements of Florida Statutes 218.415 concerning local government investment policies. 1-5 We have applied financial condition assessment procedures pursuant o the RulesAuditor General Section ) and Section. 1 m )(g) 6.c. This report is intended for the information the Board of Counter Commissioners, management and others within the County® and official applicable federal and state agencies® This restriction .is not intended limit the distributions report, which is a matter of publicrecord. Marva Green P® Certified u l i Accountants March 24, 2003 I-6 THIS PAGE INTENTIONALLY LE Vf BLANK