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Fiscal Year 2001 �I � � I 411 I II I� �� I ililil I1��i �� II�i�� S�� we , i I d I I u0!I w uuum � Illliiiii��iiilljl��l�� Il� ryu� n �H�i �°�� IIII ,� � ' li °ii �� i� l�i� ��ij�l�llpii I ' a `rc ! h i Ii�IIIiIPIII� lliii��IVili �lllll�l}��lil II� � � I' � IIIIIIIilill�� llhllull� `,' I� �iill � iJ � I �iil i i Ii �iII�IOIV��IIII �U�� i�Ul��liii �uGOp�ll�ll�llu �uuuuuuumuum uiuNi� �Il � uu li�I� u ��I ��Iq �Iii �l� l � � u � iiuin i � � � illlluilllllllllll��ll��li��ll�� hi°+Ill �fl�iilii l^ i �'I��I '} y� «� h II !i�lllli�l �l iil�l^i iullll�l�l��l�il�ll�ll� au Ni a io i 1 i' i ii 1 i �� IIIIIIIIII Ili II�II III � �lii�� lj10 illlllllllllllllllllll, lilllliii��ii�;';' V ' ��IIIIIIIIII III lii Il��,l ��iy�iiiii�i�iiii � ��I I�iiii ii� l � � I i �� ui�� i � i ' i Ihll�i uluu i uumumlll III o f ui �id� ! i �� i�� ly i iiilllloioi a �� u9� Il lllll�l�� lll�� iildlli�iiiillll ll�°�` liim ii � �� I!'I � �I� �Il i� � 1 �I illlllliliilll i i fi � I i u'�i�lll �� °Ji��iii�� IIIIII �ui �lllllw illl � u � i u i ii 111 IIIiI lip � iui �� i �� IIIIII�� uii Il�luuuuuum iu�� ,I I iwmm u ' I � � � iuGii iwliuuuuwiuuim '�� n�lllllll �ll�lllllll� Illllullllullllllllll�lll � � � 1 ^ � ° y� ill �IiUd�l��i �� i� � � t�� I��Illlllll�liwi��i; �� II � il' Flu llii i it � iim ulilrl � � IIIIIII�IIIII��IIII��IIIII�IIIIIIII�� III°�II� iil��l�� i��i� 1' � y iti� � i �I�IIIII itii � �li i i � I I i � u �Pugtl h i ouulipliliuluupuullll i �i i� lii � i�j�' � V hi � i� wllll�� I iimi)�IIIIII tii lip � � i, �� , °I�� umlV uu i IIIIIIIIIIIIIIIIIIIIII � iiiliiiiiiigl � � � �IlililliiiiUI�IIIIViUliili ii ' 5 IJiiillil� i� iV im0 I ylii llll p Im ili ii it iihi Illu � � 1 � � mi mwm��I II �II � IJ � i �i00 � � I Ill � � h IW� i ui iil ui �� n i�i�0�l�lll II�uUuullli�il� ugllll�liui ' � , i�wiuliiN� � �ulluuy� �plioi� 'i4l hiii u � � Ill�i�'llllllllllllllll °�� i iu °1� ��' 1pi'1 p �� ' Ili II � � �; � � liiuillllll ulll�lllllllllll�� luiuuiuiiiiiiii��i�i�l�lilill� � i ' ^iliil�� iul �lllijllll�� ui ' ii��rllli�llli°1iiiiiiill Iluuml loom Iii� �i umuilul�li`ili � ,. Il�il�i Ali iillilii� ii i � Illlllulmlilil � u�IIIiV� �� I i �� ilu i �lilll wl a � i ll � �II �I�� lii uuu ii uuuuuw i �� um� i��i iiY �I�� ii ill ilii � i �u�iii Ili r i� IIIIIIO�IU� i lil �u5 P i ium �I h iiiuluilullil�iiii �, �i ui uipu ljljll��i�iiuil��IlllliVii�l�i il�� lil �uuuliUU UluI°I�� i �. �P � olpi li �71�uiU ��i �wV� II i i i � i�� I I uiilii 1 i iii � , I i � i� � � i � iui iluulu illlm . ' illlu�il�� l111� � 4e'��t� � i � 1� � ��ilmlllulllllu�u I � � i�i� � � iiu 101 911111111�;�iiiiiullllll�ljiiillllll'illlll � h ! � , iW ul �dii��ii i 1 ��11II� . i `0 uu�ipuu� II I � it II r � '., � ilk II�I�I�1� ��II r�lllii i tir � II ��Fi ail ,.'�! �� i�l�ll�� uuu MONROE COUNTY. FLORIDA BOARD OF COUNTY COMMISSIONERS FINANCIAL STATEMENTS FOR THE YEAR ENDED SEPTEMBER 30, 2001 MARVA GREEN PA INC. CERTIFIED PUBLIC ACCOUNTANT THIS PAGE INTENTIONALLY.LEFT CONTENTS INTRODUCTORY SECTION Pa e Table of Contents Al FINANCIAL SECTION Independent Auditors' Report B1 COMBINED FINANCIAL -STATEMENTS GENERAL PURPOSE FINANCIAL STATEMENTS: Combined Balance Sheet-All Fund Types and Account Groups C1 Combined Statement of Revenues, Expenditures and Changes in Fund Balances-All Governmental Fund Types and Expendable Trust Funds C5 Combined Statement of Revenues, Expenditures and Changes in Fund Balances-Budget and ACtual -All Governmental Fund Types and Expendable Trust Funds C7 Combined Statement of Revenues® Expenses and Changes in Fund Equity-All Proprietary Fund Types C11 Combined Statement of Cash Flows-All Proprietary Fund Types C12 Combined Statement of Changes in Plan Net Assets- Pension Trust Fund C14 Combined Statement of Changes in Plan Net Assets-Budget and Actual C15 Notes to Combined Financial Statements C16 COMBINING. INDI1gPgAL Ft!ND AND ACCOUNT GROUP FINANCIAL STATEMENTS AND SCHEDULES GOVERNMENTAL FUND TYPES: General Fund Statement of Revenues. Expenditures and Changes in Fund Balance-, Budget and Actual 01 S cial Revenue Funds Combining Balance Sheet El Combining Statement of Revenues, Expenditures and Changes in Fund Balance E8 Statements of Revenues®. Expenditures and Changes in Fund Balance- Budget and Actual'-, Affordable Housing Programs E15 A-1 CONTENTS (Continued) Pa Fine and Forfeiture E16 Road and Bridge E18 Law Library E20 Tourist Development, Two Cent. All Districts E21 Tourist Development, Two Cent, Administrative and Promotional E22 Tourist Development,, Three Cent, District One E23 Tourist Development, Three Cent, District Two E24 Tourist Development, Three Cent, District Three E25 Tourist Development, Three Cent, District Four E26 Tourist Development, Three Cent® District Five E27 Governmental Fund Type Grants E28 Impact Fees-Roadways E31 Impact Fees-Parks and Recreation E32 Impact Fees-Libraries E33 Impact Fees-Solid Waste E34 Impact Fees-Police Facilities E35 Impact Fees-Fire and EMS E36 Fire and Ambulance, District #1. Lower and Middle Keys E37 Translator System Service District E38 Upper Keys Health Care Special Taxing District E39 Fire and Ambulance. District A, Key Largo E40 Unincorporated Area Service District-Parks and Recreation E41 Unincorporated Area Service District-Planning, Building and Zoning E42 Municipal Policing E44 911 Enhancement Fees E45 Duck Key Security District E46 Local Housing Assistance E47 Cudjoe Gardens Municipal Service Culvert District E48 Boating Improvement E49 Miscellaneous E50 Florida Keys Marina-Marathon E51 Environmental Restoration E52 Debt Service Funds Combining Balance Sheet F1 Combining Statement of Revenues® Expenditures and Changes in Fund Balances F3 Combining Statement of Revenues® Expenditures and Changes in Fund Balances-Budget and Actual F5 Capital Project Funds Combining Balance Sheet G1 A-2 CONTENTS (Continued) P49-P Combining Statement of Revenues. Expenditures and Changes in Fund Balances G2 Combining Statement of Revenues, Expenditures and Changes in Fund I Balances-Budget and Actual G3 PROPRIETARY FUND TYPES., Combining Balance Sheet H1 Combining Statement of Revenues,, Expenses and Changes in Fund Equity H5 Combining Statement of Cash Flows H7 Schedule of Expenditures-Budget and Actual; Municipal Service District-Waste H11 Card Sound Bridge H12 Marathon Airport H13 Key West Airport H14 Internal Service Funds Combining Balance S'heet H15 Combining Statement of Revenues® Expenses and Changes in Fund Equity, H17 Combining Statement of'Cash Flows H19 Schedule of Expenditures-Budget and Actual ® Workers' Compensation Fund H23 Group Insurance Fund H24 Risk Management Fund H25 Fleet Management Fund H26 FIDUCIARY FUND AND ACCOUNT GROUPS: Gx endable Trust Funds Combining Balance Sheet Combining Statement of Revenues® Expenditures and Changes in Fund Balances-All -Expendable Trust Funds 12 Statements of Revenues® Expenditures and Changes i.n Fund Balance- Budget and Actual-Expendable Trust Funds: Law Enforcement Trust 13 Court Facility Fees 14 Drug Abuse Trust 15 Statement of Changes in Plan Net Assets-Fire and Pension Trust Fund 16 Statement of Changes in Plan Net Assets-Budget and Actual-Fire and Pension Trust Fund 17 A-3 CONTENTS (Continued) (�a e General Fixed Assets Accoupt_group Schedule of General Fixed Assets by Source 1 Schedule of General, Fixed Assets by Function and Activity J2 Schedule of Changes in General Fixed Assets by Function and Activity J Long-Term Debt Account Grou Schedule of Changes in General Long-Term Debt J6 OTHER REP6RTS Report on Compliance and on Internal Control over Financial Report, ig Rased on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards K1 Independent Auditors' Management Letter K3 A-4 MARVA GREEN, MARIO RODRIGUEZ, P.A. Certified Public Accountants Members American institute and Florida Institute of Certilied Public A000untants P.0.Box 1529 3132 Northside Dr.,Suite 101 TeL(305)294-2581 Key West,FL 33041-1529 Fax(305)29447,78 INDEPENDENT AUDITORS' REPORT Clerk Ex Officio Board of County Commissioners Monroe County, Florida We have audited the accompanying general-purpose financial statements of the Board of County Commissioners of Monroe County. Florida (the -Board") as of September 30, 2001 and for the year then ended as listed in the table of contents. These general-purpose financial statements are the responsibility of the oard® management. Our responsibility is to express an opinion on these general -purpose financial statements based on our audit. We conducted our audit in accordance with United States generally accepted auditing standards and the standards applicable to financial audits contained 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 general-purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general- purpose financial statements. An audit also includes'assessing the accounting principles used and 'significant estimates made by management® as well as evaluating the overall general -purpose financial statement presentation. We believe that our audit provides a reasonable basis for our opi I nion., In our opinion. the general-purpose financial statements referred to above present fairly, in all material respects, the financial pcsition of the Board as of September 30. 2001. and the results of its operations and the cash flows of its proprietary 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 general -purpose financial statements taken as a whole. The combining and individual fund and account group financial statements and schedules listed! 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 B-1 information has been subjected to the auditing procedures applied in the audit of the general-purpose financial statements and, in our opinion, is fairly stated in all material respects when considered in relation to the general- purpose financial statements taken as a whole® In accordance with 66verment Auditing Standards, we have also issued our report dated March 13, 2002 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 Governivent 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 a. March 13, 2002 B-2 THIS PAGE INTENTIONALLY LEFT BLANK MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS SEPTEMBER 30,2001 GOVERNMENTAL FUND TYPES Special Debt capital General Revenue Service ASSETS AND OTHER DEBITS pro! Assets: Cash and Cash Equivalents $ 18.910,298 81,954,009 $ $ 34,577.300 Accounts Receivable: Delinquent Waste Collection Fees — -- AI for Unoollectible Waste Collection Fees -- — Offler 41,708 922,312 Mkwance for Other Uncollectible — (476,727) Mortgages/Notes Receivable 2,814,970 Mlowance for Mortgage Receivable — (284,316) Inventory 6,977 — — Due from Other Funds 3,968,917 1,429,189 331,655 Due from Other Governmental Units 2,816,029 5,555,153 932.532 Interest Receivable — 42,067 ®- Restricted Assets: Cash and Cash Equivalents — — 1,000,624 Property,(Net,Where Applicable of Accumulated Depreciation) — Deferred Charges(Net) — Other its: Amount Available.for Debt Service — Amount to be Provided for Retire- ment of General Long-Teffn Debt — ........... Total Assets and Other Debits S 25 L43 2 $ 1,956, $ 358 1 C-1 PROPRIETARY FIDUCLARY FUND TYPES FUNDTYPES ACCOUNT GROUPS TOTAL ........... ------ ............. internal Trust Fixed Long-Term Memorandum rl etService &!4!!!!q Assets PWA 11 n in .............. 19,239,076 $ 10,748,418 $ 1,097.056 $ 166,526.757 687,982 — — 687,982 (637,172) m (637,172) 730.065 65,619 1,759,704 (18.478) (495,205) 2,814,970 (284.316) — — 6,977 1.847,023 2,030 — 7,578,814 1,492,186 176,005 606,374 11.578,279 — — — 42,067 5,980,574 -® 6,981,198 22,848,663 1,797,120 147,397,981 172.043.764 167„420 — 167,420 751,362 751,362 19.923,384 19,923,384 ......... 52 way 27139,192rv.wm 1,703.4W 147 39,7 981 7ILT ............. L6 ............... The notes to the finandal statements are an integral part of the statements C-2 (Confinuied) MONROE COUNTY,FLORIDA 6 BOARD OF COUNTY COMMISSIONERS COMBINED BALANCE SHEET®CONTINUED ALL FUND TYPES AND ACCOUNT GROUPS SE . ...EMBER 30,2001 m T FUN E: Special Debt CCapital General Rn+ue Service LIABILITIES,FUND EOUI AND _.. ..__. .... .,.,n OTHER R CREDITS Liabilities: Accounts Payable 791.443 3,200,706 $ $ 425,449 Retainage Payable 9,101 396.181 907,132 Claims and Judgements Payable — -- Due to Other Funds 799,928 4,84 ,499 768,915 Due to Other Governmental Units 457.211 783,404 1 Comp.Accrued Absences Pyble 21,364 56,730 Accrued Wages and Benefits Pyble 539,340580,393 19,813 Deposits in Escrow 74,861 1,128 DeferredRevenues - 4,434,784 Capital Leases P - Pa ; le from RestrictedAssets: Accrued Interest Payable 249,762 Revenue ds Payable W Current - - -LandfillClosure/Post Closure Costs - �- Due to Other Funds - Other Current Liabilities 145,190 Long-Term Debt Total Liabilities 2,838,438 14„ 5,263 249,262 2,141,321 Fund Equity and Other Credits: Investment in General Fix Contributed Capital Retained Earnings: Reserved for Rev.Bond Retirement Unreserved Fund Balances: Reserved for Encumbrances 15,964 304,136575,509 Reserved for Trust Fund s Reserved for Debt Service 751,362 Reserved for Little Venice fA00, -Unreserved,Designated for Beaches 329.929 Unreserved.Undesignated 21,789,527 77,0�17,329 33,124,657 Total Fund Equity and Other Credits 2Z905,491 77,651,394 751.362 33,'7 ,166 Total Liabilities,Fund Equity and Other Credits _.._._ $ 9195665 _ ,...�. ... ... _......._.......... ._ ...._.. _ _... PROPRIETARY FIDUCIARY r�l Internal Trust Fixed Lon' q-Term Memorandum rIService Debt 1,849,025 $ 565,989 S $ 6,832.612 2,676 1,515,092 216.589 5,803,533 6,020,122 650,120 481,712 7,570,174 222,858 27 1,463,512 6,560 7,914 588 110,572 58,041 �A - 1, ,19 126,742 202,731 138,640 4.573,424 197,537 _ 197,537 220,802 -- 470,064, 455,000 455,000 352,478 - 352,478 8,640 ,640 7 3 2 15G2b,433 4,7 92,3w 5 20,674,746 2 ,101,0�33 12,094,42 7 014,317 147,397.981 147,397,981 17,849,491 2 J35M B — M 20,585,409 1,959,513 1,959,513 20,434.633 3.038,957 23.473,640 895,609 1,703,430 1,703,430 �. 751.362 1,1 w"m mmeu nnm 00,000 131p 1,'513 128,386 40,243,687' _ 5„774,61' 117m 430.. 147 3 7,9d�1 330, . _._�__... 52,37Q93 ::wm. �2W ".. ,192 1',703,4147 397 ._._..... .674 746 389445985 The notes to the financial statements are an integral part of these statements CA MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONER COMBINED STATEMENT OF REVENUES,EXPENDITURES AND CHANGES 1N FUND BALANCES ALL GOVERNMENTAL FUND TYPES,EXPENDABLE TRUST FUNDS AND DISCRETELY PRESENTED COMPONENT UNIT FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2001 GOVERNMENTAL FUND S Special Debt Capital _ __...� _...._ _ .. �.. General_..m... Revenue P .. .._ Revenues: T 15,201,048 $ 52,349,847 12,719,997 Ucenses&Permits 354,800 1, 17, — - Intergovemmental 5,790.442 16,468,600 650,000 Charges Services 4,057.595 7.150,245 60,000 Firm&Forfeitures 14,155 1.658,528 — Investment Income 1,231,240 4,335.079 45,881 1,600,045 Miscellaneous 398,475 1,121,7 � 38 735' Total Revenues 27, _. _. �....w,30791... 1� ..._. 55,_._. 14,3 777 ._.......�.,.� 7,7 �' 1 �"55 1' ...1.__._W,_�..�_.,.. Expenditures: Cuffent. General Government 16,295,661 2,270,848 - Public Safety 1,160,967 52,575,652 - Physical Environment 403,511 1,676,858 - Transpcxtafion 75,190 5,637,461 Economic Environment 390,125 11, 2,251 w- Human Services 3,508,948 3,612,644 Culture and Recreation 2,198,844 1,469,900 - Court Related 6,081,282 817,355 Debt Service — — 5,517,783 - Capital Ouflay -., ..._ 172 Total Expenditures 30.114,528 79 432, 5,51i7,783 ,172 _.._. _ __. Excess of Revenues r/ (Under)Expenditures Financing Sources/(Usesy Operating'Transfers from Other Funds 5,518,909 1, ,307 4,675,000 90.915 Operating Transfers to Other Funds (2,57 , ) (3,599,257) -- (5,295, ) Capital Lease Acquisition1 Total Other Financing s/U 2, 411 Excess of Revenues and Other Sources Over/(Under)Expenditures&Other Uses (121,159) 4,147,843 (86,902) 3.643,194 Fund Balance,October 1,2000 22,808,88573,503,551 1,056,029 ,056,972 Residual Equity Transfer In 217.765 — Residual Equity Transfer Out17,75) Fund Balance,September 30,2001 $_ .. 22 90 ,491. $ 77,6 9 $ 751 ... 3�7t10,1V6 .. FIDUCIARY Pal)TYPES TOTAL Expendable Memorandum S $ 80,270,892 -� 1,572,473 22,909.042 62,860. 11, ,700 1,092,663 2,766,346 52,374 7,264,619 ___11556.939 .... 1.m' , .. .. __.,.,.. .1. 7,670 01.1... 18,566,509 796,163 54.532.782 2,080.369 5,712,651 11,772.376 7,121,592 3.65V44 5 6a699,262 5,517.783 5 9 172 .... .. .............. W2 It,1111 6._... a771.. 12,276,131 (11,467,878) 1W �14 411.109 7.994,085 971,893 128,397,330 The notes to the financial statements are an integral part of these statements. MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINED STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2001 O FU1dOr Favorable BudgetActual (Unfavorable) Revenues: _.._...._.�...._... ....... _..�W,...... ....��_._. _.,..�., .__...�...... .._,,__ _...._ Taxes 15,122,015 15,201.048 79,033 Licenses&Permits 200,000 354,800 154,800 Intergovernmental 4,362,250 5.790,442 1,428.192 Charges Services 2.653,000 4,057,595 1,404,595 FinesForfeitures I 1.5w 14.155 2,655 Investrnent Income 755,000 1,231,240 476,240 Miscellaneous '151,991 398,475 -2 4,4 Total Revenues _ .... 23,255J5i1 ... .. 7.047,755 ....... ' ,791.9..:�., Expenditures: Current General Government 18,078.977 16,295,661 1,783,316 Public Safety 1,281,804 1,160.967 120,837 Physical Environment 423,347 403,511 19,836 Transportation 83,696 75,190 8,506 Econoinic Environment 402,141 390,125 12,016 Human Services 3.700,158 3,508,948 191,210 Culture and Recreation 2,426,897 2,198.844 228,053 Court Related 71, 6,081,282 590,526 Debt Service -- — " Total Expenditures 33,068,828 30,114.528 2,954,300 Excess f Revenues ed(Under)Expenditures 9,813R072) (3, Other Financing Sourcest(Uses)e Reserve for Contingencies (1,838,202) m 1,838,202 Operating Transfers from Other Funds 5,566.018 5,518, (47.109) Operating Transfers Other Funds (2,573,583) ( ,573,295) 288 Capital Lease Acquisition Total Other Financing Soure /(lJses) 1,154,233 2, 45 614 1,,'191,3$1�. Excess of Revenues and Other Sources Over/(Under) Expenditures and Other uses (8,658,839) (121,159) 8,537,680 Fund la ober 1,2000 22.808,885 Residual Equity Transfer In — 217,765 217,765 Residual Equity Transfer Out — Fund Balance,September 30.2001 $ 14,150,046 $ 22905491 8 i55,445 7 E .d Vl Favorable Favorable _. .d_. _..... Actual (U _ mbw_le._).. a _. _.. �. al .. . ._ 11r m d... .._... _....._. _..._-___ m 51,2 ,49 52.349.847 1.113.408 $ 1,015,000 1,217, 73 202,673 w 19,475,454 16®4 , (3,006,W) 675,000 650.000 (25,000) 5,951,394 7,150,245 1.198,851 60,0001 60,000 1,425,000 1 IM.528 233,528 — — 1,822.113 4,3 ,079 2,512,966 12,000 45,881 33,881 ,316 _..._._w ... . 21, e4�'3 612,613,985 ,7,710 1,7011 �.. 7 � 1 6 1 3,713,721 2,270,848 1.442,873 -� 6,555 52,575.652 4,412.903 5.141,45E 1,676,858 3,4 18,172,846 , 7 1 12,535,3 — 19,469,385 11, 2,251 8,087,134 — � 6,407,118 3,612,644 2,794,474 2,641,853 1,459,900 1,181,9 1,081,102 17, 263,747 — 5 6 .., ,+..v-... .ud'..,.;o.m.,.; ..,... ..,..u..,^^^m.�., o..vA .............. „ N 8 .,, ., 'W .. . .,., .,.....,............. tea,. 1 � 1 113,616,038 79,432.96934,183,069 _. ... , .245 5,517,703, ,666.732 ,797a_.,._.W. _. .. (4,_..7,245) 6 _ _...._... . _.. mm 45, .( 7 ,902) (1,454,332) — 1,454,332 (190,000) — 190,000 3,591,916 1,991,307 (1,600.609) 4,MX,555 4,675. (129,555) (4, ,716) (3,599,257) 1,201,459 1 087.061 — (.1,776,,071) . ..... (720.889) _........ 1,055,182 4,614,555....... _ ... 4,675,MG :�._. (33,704,393) 4.147,843 37,852,236 (292,6901) (86,902) 205,788 73,503,551 73„ 3, 1 — 1,056,029 1,056,029 (2 5$ .39 a "158 7 , $ .w. �37852236 $ 7'63 3 $ 751,362 The notes to the financial statements are an integral part of these staternents (Continued) MONROE COUNTY,FLORIDA»BOARD OF COUNTY COMMISSIONER COMBINED STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS®CONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER ,'2001 CAPITAL PROJECT.FUNDS, Favorable Revenues: �._.....�..ra'bte_......... T 8,000.000 12,719,997 S 4JI9,997 Licenses e i Intergovernmental Charges for Se FinesF — — Investment Income 500,000 1.600,045 '1,1 ,045 Miscellaneous 735 �M i 36.730, Total Revenues 8.500,000 14, , 5,, ,777 Expenditures: Current: General Government 7,8 ,626 2,907.533 4.922,093 Public fety 2,797,963 104,761 2.693,202 Physical Environment 1,,ODD,000 222,462 777,538 Transportation 312,843 1,886 310,957 Economic Environment -- Human Services 399,325 75,635 323,690 Culture and Recreation 2,730,488 2,018,877 711.611 Court Related 494,390 178,018 316,372 Debt Service — � .. ...,5 _, � ... � .�. . �.°...w, � Total IerExpenditures1556465 .372,....__. ...�............,.10 ,463..� Excess of Revenues Oyer/(Under)Expenditures (7, ) 8,847,605 15,912,240 Other Financing Sourc (Uses): Reserve for Confingerwies ,618,276) 7.618,276 Operating Transfers from Other Funds 90,915 90,915 Operating Transfers to Other Funds (5,482,746) (5,295, 6) 187,420 Capital Lease Acquisition 1, 1 . _96 1 Total Other Financing rel(l1 ) 1 ,1 ( 2 �� 1) 7" 61 Excess of Revenues and Other Sources Overf(Under) Expenditures and Other Uses ( .165,657) 3,643,194 23,808,851 Fund Balance,October 1,2000 30,056,972 30, ,972w Residual Equity Transfer I Residual Equity Transfer Out pw. ... 3 1 .-_ 51. FunBalance, to 7t 1 9 8 1 315... __.._.......... ... Cd9 —•e wiµ..»....., wTw.�mm.mm_T��nunre Ar .w,.,.,mmm.W mob•*«»..,.»».e..«u..,«.„.. sae w".w."b TOTAL /{m.ry a ....,, ,.. FONIPS N��.»,wF1,�1M�I r 1' 1' r14C '. Favorable Favorable cp et Actual (Unfavorable) 19u!d l .(U 74,358.454 800270,892 ,912,438 1,215,000 1,572,473 357,473 -m -� 24,512,7 2 (1.603.662) 43,000 62,860 19.860 8,707.39411,330,700 2,623.306 490,890 1,092,663 1.773 1,927,390 2,765,346 837,956 17,000 52,374 35, 74 3,1 ,113 7.264,619 4.158,506 91007 1'. ,939 642�632 SWA90 1,207„897 657,007 114.741,362 127.670,011 12,928,849 29,622,324 21,474,042 8,148,282 812,231 796,163 16,068 61,880,553 54,637,543 7,243,010 — — 6,564,805 2,302.831 4.261,974 18,569,385 5,714,537 12,854,848 19.871,526 11,772. 76 8.099,150 3,250 13,250 10,519,851 7,197.227 3.322,624 -� -- 7,799,238 ,121,617 315,245 625 314,620 8.562.54,5 7,077,280 1.4 ,265 0,654,245 5,50,783 136,462 1,140,726 796,788 34 ,93& 16%044,472 121,371,240 47,673,232 ( 411,109 t.000.945 5 3 3 410) 6 , µ1 60.601.Wl (46.535) 46,535 (11.147,345) — 11,147,345 13,962,489 12,276,1 (1,686,358) -� (12,857,045) (11,4 7,87 ) 1,389,167 7,069 7, 1. (46.035) 46.636, 9 154 840 1 695 314 10 154 (636,371) 411.109 1,047,480 (63,457,950) 7,994,085 71,452,035 971,893 971, — 128,397,330 1 8,397® ®- 217,765 217,765 ...._ .._°) . p-. 1,3 012 _.: 3 a 136,391,415 71,45 The notes to the financial statements are an integral part of these statements C-1 MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINED STATEMENT OF REVENUES,EXPENSES AND CHANGES IN FUND EQUITY ALL PROPRIETARY FUND TYPES FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2001 Internal Total Enterprise Service Memorandum Funds Only.�� Operating Revenues; Franchise Fees $ ` 156,284 $ W- $ 156,284 TONS 1,265,582 — 1.265,582 Charges for Services 16,110.518 15, 1,745 31,372,263 Fines Forfeitures 5,900 5,900 Miscellaneous Total Operating Revenues ,454, Operating Eye Personal Services 2,162,244 1,1 ,446 3,358,690 Operations 17,641,244 3,597,574 21,238.818 Landfill Closure and Post Closure 825.161 — 82 ,161 Depreciation and Amortization 1,182,046115,383 1,297,429 _.Asserted and Paid 11 Total Operating _ .......... ,21 p 1 r_.._ .. .._.... 6'tl�.... 60 11 _. ,.m.60,30...:.. Operating(Loss) Non-Operating Revenues(Expenses): Operating Grants 4,682.449 4,682,449 Investment Income 1.282,835 524,734 1,807,569 Interest Expense and Fiscal Charges (522,390) (522.390) int(L )on Disposition of Fixed Assets ( ®934 _...—MAP") Total Non-Operating Revenues(Expenses) 5a370,060i 465, , Income(Loss)Before Operating Transfers 1,243,35" Operating Transfers: Operating Transfers from Other Funds 1,481.529 1,481,529 Operating Transfers to Other Funds _........_ � ,71p _..__.�. a 89,7132 Total Operating Transfers Net 1 (Loss) 829,208 (472,453) 356,755 Fund 1,2000 39,278,087 6,188,938 45,467,025 Contributed Capital .. .. .. . .._.... P.:a _390 194782, Fund Equity September 30,2001 $...._.w...._._!10.243 $ _w _, The notes to the financial statements are an integral part of these statements. C�11 NROE COUNTY,FLORIDA®BOARD OF COUNTY COMMISSIONERS COMBINED STATEMENT F CASH FLOWS ALL PROPRIETARY FUND TYPES FOR THE FISCAL YEAR ENDED SEP° MB � 1 INCREASE IN CASH AND CASH EQUIVALENTS internal Total Enterprise Service Memorandum flowsCash Hactivities: u s, Funds Cash received for services $ 15,644„714 $ 15.309,513 $ 30,954,2.27 Cash payments ppli for goods a (18,589,461) (15,311.4113) (33, ,874) Cash payments to employeesservices ( ,153.728) ®1 ) (3 ,9134) Other operating revenue 151.6401 _..... �6 5� .. Net cash provided(used)by operating activities Q4„ ,r 2 Cash flows from pital financing ivt i Operating n ,459.431 5„4 ,431 Operating transfers from other funds 1.292,962 — 1,292,962 Operating transfers to other funds Net cash provided(used)by noncapital financing activities 5ub110, Cash flows from capital and related firtancing activities: Proceeds from capital grants 611,440 . Acquisition s on of capital a (237,513) ( 1, (279,070) capitalPrincipal paid on debt (611,061) _ (611.061) Interest paid on capital debt ( ,778) (535,778) Proceeds from the sale 121°2 ,. 11 ., .,. ., ... :... Net cash used by capital and related financing ` iti Cash flows from investing activities: Investment Income 1782035 t cash provided by investing activities t increase in cash and cash equivalents 1,470,821 (758,711) 712,110 Cash and cash equivalents at beginning of year 23 749,4 11.50 . . ..,...... Cash and cash equivalents at end of year C-12 (Continued) MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINED STATEMENT OF CASH FLOWS ALL PROPRIETARY FUND TYPES-CONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER 30;2001 RECONCILIATION OF OPERATING(LOSS)TO NET CASH PROVIDED(USED)BY OPERATING ACTWITIES Internal Total Enterprise Service Memorandum Funds Fuftft Operating(loss) $ 11 $ Adjustments to reconcile operating(loss)to net cash provided(used)by operating activities, Depreciation and amortization 1.182,046 115,383 1,297,429 Change in assets and liabilities: Decreasef(Increase)In: Accounts receivable (44,712) 72,681 27.969 Due from other funds (1,372,585) (1,838) (1,374,423) Due from other governmental units (481,557) 131.182 (350.375) (Decrease)Ancrease In: Accounts payable (117,970) 110.977 (6,993) Retainagepayable 52,967 — 52,967 Claims and judgements payable (59.309) (59,309) Due to other funds (225.799) (75,169) (300,968) Due to other governmental units 163.533 (43,129) 120,404 Accrued compensated absences (801) (265) (1.066) Accrued wages and benefits payable 9,317 1,494 10,811 Deposits in escrow 11,184 11,184 Deterred revenues (565,940) (565,940) Other current liabilities (3) (2.423) (2,426) Landfill closure/post closure ........ Total adjustments Net cash provided(used)by operating activities 14,194§441 $ $ --M, SUPPLEMENTAL SCHEDULE OF NON-CASH FINANCING CAPITAL AND INVESTING ACTIVITIES Contributed fixed assets 194,821, Loss on disposition of fixed assets $ $ The notes to the financial statements are an integral part of Umm statements. C-1 3 MONROE COUNTY,FLORIDA®BOARD OF COUNTY COMMISSIONERS ' COMBINED STATEMENT OF CHANGES IN PLAN NET ASSETS PENSION TRUST FUND FOR THE YEAR ENDEDSEPTEMBER 3G,2001 'Additions: Contributions $ 160,684 Investment Income Total Additions 174.443 . Deductions 210 Excess of Additions Over Deductions 17Q233 Net Assets Held in Trust for Pension Benefits, September 30, 20001 1 Net Assets Held in Trust for Pension Benefits, September 30, 2001 320,428 The notesto the financial statements ore an integral part of these statements. 14 MONROE COUNTY, FLORIDA®BOARD OF COUNTY COMMISSIONERS COMBINED STATEMENT OF CHANGES IN PLAN NET ASSETS -BUDGET AND ACTUAL PENSION TRUST FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2001 Variance Favorable dq 11!� I Additions® Investment Income $ — $ 13,759 $ 13,759 Miscellaneous-Contributions 160,684 Total Additions 174,443 13.759, Deductions: Current: Public Safety: Administration 5,000 4,210 790 Pension Benefits 305, 305,684 .. ........ Total Deductions 310,684 4,210 306,A74, Excess of Additions Over/ (Under)Deductions (150,000) 170,233 320,233 Net Assets Held in Trust for Pension Benefits, September 30, 2000 150195 150,,195 — Net Assets Held in Trust for Pension Benefits, September 30, 2001 $ $ 320233 ..........�= CA5 MONROE gOUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30. 2001 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accounting policies an es Cation of the financial report of the Board of County Commisioners of Monroe County® Florida (the "Board") have been designed to conform to generally accepted accounting principles as applicable to governmental units, in accordance with the Governmental Accounting Standards Board (GASB). Proprietary funds apply Financial Accounting Standards Board's (FASB) pronouncements and Accounting Principles Board (APB) opinions issued on or before November 30, 1989, unless those pronouncements conflict with or contradict GASB pronouncements, in which case, GASB prevails. The following is a summary of the significant accounting policies. j Reporting Entity - Monroe County is a Non-Charter Board established under the Constitution and the laws of the State of Florida. There are six offices elected County-wide. which are as follows: Board of County Commissioners. composed of five members, Clerk of Circuit Court, Property Appraiser, Sheriff® Supervisor of Elections and Tax Collector. The Board of County Commissioners is the legislative body of Monroe County and as such budgets and provides funding used by the separate Constitutional Offices with the exception of fees collected by, the Clerk of Circuit Court and the Tax Collector. Under the direction of the Clerk of'Circuit Court® the Monroe County Finance Department maintains the accounting system for the County®s operations, including those of the Clerk of Circuit Court,. is is included in the General Fund. but excluding those of the Property Appraiser, Sheriff. Tax Collector and Supervisor of Elections, 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 is included as such in the Monroe County Comprehensive Annual Financial Report. Services provided by the 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 and other governmental services. C-16 MONROE COUNTY. FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEM�ER 30, 2001 NOTE 1 - SUMNARY OF SIGNIFICANT ACCOUNTING. POLICIES (Continued) Basis of Presentation The accounts of the Board are organized on the basis of funds and account groups. each of which is considered a separate accounting entity. Fund structures® where applicable, have been designed tQ. comply with all requirements of the bond resolutions and regulatory provisions or administrative ion® The operations of each fund are accounted for with a set of separate self-balancing accounts comprised of its .assets. liabilities. equities, revenues and expenditures, or expenses. as appropriate. The various funds are grouped by type. in the financial statements. The following fund ,types and account groups are used by the Board: Governmental Funds: General Fund - The General Fund is the general operating fund of the Board. All general, tax revenues and other receipts that are not required either legally or by generally accepted accounting principles to be accounted for in other funds are accounted for in the General Fund. peial Revenue Funds Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than those associated with expendable trusts or major capital projects) requiring separate accounting because of legal or regulatory provisions or administrative action. Debt Service Funds - Debt Service Funds are used to account for the paynent principal ® interest, and other expenditures related to long-term debt, other than bonds and loans payable from the operations of Proprietary Funds. Capital Pro ` t Funds Capital Project Funds are used to account for financial resources segregated for the acquisition or construction of major capital facilities other than those financed by proprietary operations. Proprietary Funds: Enter - Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises, C,17 MONROE COUNTY. FLORIDA BOARD OF COUNTY CONHISSIONE8 NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30. 2001 NOTE I - SUMNARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) where the stated intent is that the oiest (expenses, including depreciation) of providing goods or services to the general publ is on a continuing basis be financed primarily through user charges or where periodic determination of revenues earned® expenses incurred, 'and/or net income is deemed appropriate for capital maintenance., public policy, management control accountability or other purposes. Internal Service Funds - Internal Service Funds are used to account for the financing of goods or services provided by one department to other departments of the Board or to other governmental its on a cost reimbursement basis. Fiduciary Funds: Kgwndable Trust Funds - Expendable Trust Funds are generally used in instances where legally mandated or where a formal legal trustee relationship exists. Both principal and income may be expended in the course of their designated operations. 82tq&t Funds - Agency Funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations. Agency Funds are merely clearing accounts for assets held by a government as an agent for individluals, private organizations. other governments, or other funds. Pension Trust Fund - The pension trust fund is used to account for assets held by the Board in a trustee capacity. The pension trust fund uses the accrual basis of accounting. Account Groups: General Fixed Assets Account Group - This account is established to account for all fixed assets of the Board. other than those accounted for in the Enterprise and Internal Service Funds. C-18 MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO COMBINED FINANCIAL STATEMENT'S SEPTEMBER 30® 2001 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) GeneEAI_Lor+gdTerm Debt Account Grou ® This account group is established to account for the long-term debt of the Board financed from Governmental Funds. Basis of Accounting - The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All Governmental Funds and Expendable 'Trust Funds are accounted for using a current financial resources measurement focus. With this measurement 'focus, only current assets and current liabilities generally are included on the balance sheet. Operating statements of these funds present increases (i.e. , revenues and other financing sources) and decreases (i.e. . expenditures and other financing uses) in net current assets. All Proprietary Funds are accounted for on a flow of economic resources measurement focus. With this measurement focus, all assets and all liabilities associated with the operation of these funds are included on the bal ante sheet. Fund equity (i.e. , net total assets) is segregated into contributed capital and retained earnings components. Proprietary ®t operating statements present increases (e.g. , revenue) and decreases (e.g. , expenses) in net total assets. Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements. is of accounting relates to the timing of the measurements made regardless of the measurement focus applied. The modified accrual basis of accounting is followed in the Governmental Funds® Agency Funds, and Expendable Trust Funds. Under the modified accrual basis of accounting. revenues are recognized in the accounting period in is they become susceptible to accrual - that is, when they become both measurable and available to finance expenditures of the current period. Available means collectible within the current period or soon enough thereafter to be used to C-19 MONROE COUNTY. FLORIDA BOARD OF COUNTYCOMMISSIONERS NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30, 2001 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) pay liabilities of the current period,,, Primary revenues, which include taxes® intergovernmental revenues, charges for services. rents and interest are treated as susceptible to accrual, under the modified accrual basis. Receivables related to these revenues are not recognized unless they are collectible within 60 days after the fiscal year end. Expenditures and transfers out are recorded when the related fund liability is incurred® Exceptions to this general rule include: (1) the long-term portion of accumulated sick pay, vacation pay, and compensatory time, which is not recorded as an expenditure: (2) prepaid items, which are reported only on the Balance Sheet and do not affect expenditures; and (3) principal and interest on long-term debt® which are recognized when due. Budgets for Governmental Funds are also prepared on the modified accrual is® with certain exceptions described under budgets and budgetary data. In applying the sus ceptibi 1 ity-to-accrual concept to intergovernmental revenues, the legal and contractual requiirements of the numerous individual programs are used as guidance. There are. however., essentially two types of these revenues. In one, monies must be expended on the specific purpose or project before any amounts will be paid to the Board: therefore, revenues are recognized based on the expenditures recorded. In the other, monies are virtually unrestricted) purpose of expenditure and substantially irrevocable; i .e. . revocable only for failure to comply with prescribed compliance requirements, such as equal employment opportunity. These resources are reflected as revenues at the time of receipt or earlier if they meet the availability criterion® Licenses and permits, charges for services, and miscellaneous revenues (except investment earnings) are recorded as revenues when received in cash. because they are generally not measurable until actually received. Investment earnings and most fines and forfeitures are recorded as earned since they are measurable and available., Proprietary Funds use the accrual basis of accounting. Revenues are recognized in the period in which they are earned and expenses are recognized in the period incurred. -C-20 MONROE COUNTY, FLORIDA BOARD OF' COUNTY COMMISSIONERS' NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30, 2001 NOTE 1 - Y OF SIGNIFICANT ACCOUNTING POLICIES (Continued) The preparation of financial statements in conformity with United States generally accepted accounting principles, as applicable to governmental units, requires management to make use of estimates that affect the reported amounts in the financial statements, Actual results could differ from estimates. Du is ar`d Bud' etar Data The following are the statutory procedures followed by the Board o�founty Commissioners ' Board"®) in establishing the budget for Monroe County. 1) On or before June I 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 I., 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 he 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 hearirq�-, 51 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. 6) During the year. the Office of Management and Budget is 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 ® 1 NONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO COMBINED FINANCIAL STATEMENTS SEPT EMBER 30. 2001 SUMMARY OF SIGNIFICANT ACCOUNTING TIPOLICIES (Continued) 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- - necessary nbudgetary 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 1.97 ,„ provides 1 expenditures in excess of total fund budgets are unlawful . However, because the Beard acts on all budget changes between cost centers, this becomes the level of control. Budgeted Actual Expenditure reports are employed as a management control device duringfor all fund types. Budgets for all funds, are adopted on a basis consistent with generally accepted accounting inci ( ) for that fund type. except for revenues and expenditures relative icipation notes® mortgage loans made by governmental funds. and revenues and expenditures relative to debt and capital r proprietary funds. Budgetary versus GAAP differences are described in a following } All appropriations Inventory - Inventory in the General Fund consists of certain supplies which are stated at cost using the movingaverage method. The inventory i determined an annual physical count. No reserve has been established within General Fund ballance as the consumption method is usedaccount for this inventory. Investments - Investments are stated at fair value in accordance with GASB 31. The Board pools cash and investments of the County, excluding those funds requiring r benefiting by separate investment. C-22 MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30® 2001 NOTE 1 SUMMARY OF SIGNIFICANT U ING POLICIES (Continued) This gives the Board the abilityo maximize its yieldshort-term investment of cash, increasing i .s income accordingly. _ Interest earned on pooled cash is allocated to the participating funds based on their average daily balance. Individual fund deficits are ignored in the allocation interest. General Fixed Assets d General Fined Assets are recorded as expenditures in the General Fund Special Revenue Funds® Capital Project Funds and other Governmental Fund types at the timepurchase and are capitalized t cost i the General Fixed Assets Account Group. Fixed assets consisting of certain improvements including roads® bridges, curbs and gutters® streets and sidewalks, drainage systems and lighting systems have not been capitalized. Giftscontributions are recorded n Genera... Fixed Assets at estimated fair market value at the timereceived. There is no depreciation expense recorded on General Fixed Assets. Enter rise and Internal Service Fund Fixed Assets Additions to Enterprise and Internal Service Fund Fixed Assets are stated at cost. Depreciation has been provided using the straight-line method., The estimated useful lives of the various classes of depreciable fixed assets are as follows: Life - years Buildings and Other Improvements 7-40 Machinery and Equipment 3- Improvements other than Buildings De reciation of qontributed Assets - Depreciation recognized on assets acquired or constructed through grants externally restricted capital acquisitions is recorded as an operating expense in the related proprietary funds® MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS' NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30, 2001 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Capital Luse Obli Lions Capital lease obligations for non-Enterprise Funds are accounted for in the General Long® Debt Account Group. The capitalized 'lease obligations -are ,stated-at the original it market value of leased assets capitalized, less payments since the inception 'of the lease discounted at the implicit rate of interest in the lease. Also, in the year an asset is acquired by capital lease. the expenditure for the asset and the offsetting amount of the financing source are reflected in the Statement of Revenues® Expenditures, and Changes in Fund Balance. Assets acquired under capital leases in non-Enterprise Funds are accounted for in the General Fixed Asset Account Group. Capital lease obligations of Enterprise Funds and the cost of assets so acquired are reflected in the accounts of those funds. Unamortized Debt_g?Spense - Unamortized debt expense of the Enterprise Funds is amortized by using the straight-line method over the life of the debt. Encumbrances - Encumbrance accounting, under which purchase orders are recorded to reserve that portion of the applicable appropriation, is employed in the Governmental and Expendable Trust Fund types. Encumbrances are not the equivalent of expenditures; therefore® the encumbrances are reported as reservations of fund balances at year end and reappropriated the following year. pro ptE!yTaxes .- Property taxes, based on assessed values at January 1. are levied and become due and payable on November 1st of each year. A four percent discount is allowed if the taxes are paid in November, with the discount declining by one percent each month thereafter. Taxes become delinquent on April 1st of each year. and tax certificates for the full amount of any unpaid taxes and assessments must be sold not later than June 1st of each year. No accrual for the property tax levy becoming due in November of 2001 is included in the accompanying financial statements, since such taxes are collected to finance expenditures of the subsequent period. Board policy grants employees annual leave and sick leave in varying amounts. Upon termination of employment, employees with six months or more of credited service can receive payment for accumulated annual C-24 MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30, 2001 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) leave® In general, sick leave payments are granted upon termination of employment to employees with five years or more of credited service, subject to percentage and maximum hour limitations as determined by the Board. Accumulated annual leave, is leave® and related benefits are accrued in Governmental Fund Types to the extent that such amounts would normally be liquidated with expendable available financial resources® The remaining liability is reflected in the General Long-Term Debt Account Group., The accumulated leave in Proprietary Fund Types is reflected in the Fund®s financial statements on the accrual basis,, Cash and Cash Equivalents - For purposes of the statement of cash flows, the Proprietary Fund Types consider all highly liquid investments (including restricted assets) with a maturity of three months or less when purchased to be cash equivalents® Total Columns on Combined Statements - Overview - Total columns on the Combined Statements - Overview (General Purpose Financial Statements) are captioned "Memorandum Onlyn to indicate that they are presented only to facilitate financial analysis. Data in these co,lumns do not present financial position, results of operations. or cash flows in conformity with generally accepted accounting principles, and such data is not comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data. NOTE 2 - CASH, CASH EQUIVALENTS AND INVESTMENTS Cash, cash equivalents. and investments consist of the follow-fitleat September 30. 2001: Restricted Cash and Cash and Investments- Investments --jo-tal Amount Invested in County's Pooled Cash Program $ 164.197.109 $ 1.839.507 $ 166.036.616 Demand Deposits 2.329,648 5.141.691 71.339 C-25 MOM COUNTY. FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30, 2001 NOTE 2m CASH, CASH EQUIVALENTS AND INVESTMENTS (Continued) Florida' Statute 218.415 authorizes local governments with no written investment policies to invest surplus fund ,in the following: a) The Local Government Surplus Funds Trust Fund or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act as provided in s. 163.01., b) Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency. 0 Interest-bearing time deposits or savings accounts in qualified public depositories as defined in s. 280.02. d) Direct obligations of the United States Treasury. 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. 2001, the SBA contained certain floating and adjustable rate securities which were indexed based on the prime rate and/or one,- and three month 41BOR-cates. These investments, represented 1.04% of the SBA's portfolio September 30, 2001- The SBA met the criteria to be "2A-Kike" as defined in GASB 31 at September 30. 2001,, Therefore® the investment was valued at amortized cost and the fair value at September 30. 2001 was the account balance at that time. De sits - Demand and time deposits are fully insured by Federal Depository Insurance and the multiple financial institution collateral pool required by Sections 280.07 and 280.08, Florida Statutes. C-26 MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS' NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30, 2001 NOTE 3 MORTGAGES RECEIVABLE Mortgages receivable at September 30. 2001 consist of the following: Affordable Housing_jr(!q rams: Second Mortgages Receivable from individuals, collateralized by land and buildings, payable in monthly installments of $3,622 including interest at U. final $ 284,316 payment due March 1. 2004, 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 184,266 the mortgagor complies with the mortgage covenants. Second Mortgages Receivable from individuals, collateralized by personal 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 7,400 interest free. Local Second Mortgages Receivable from individuals. , collateralized by personal residences® Commenci ng in year sixteen of the mortgage, principal and accrued interest at U will be forgiven at the rate of 6.66.t annually. 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 173,818 accrued interest is due at closing. C-27 MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS' NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMPER 30, 2001 NOTE 3 MORTGAGES RECEIVABLE (Continued) Second Mortgages Receivable from individuals.,' collateralized by personal residences. Principal payments shall be deferred for the term of the f i rst mortgage loan, or until the date the last payment is due on the fi rst mortgage. Interest is not charged on the mortgages unless the mortgagor is in default. in is case the interest rate is 12Z per annum from the date when payment of the second is due. In the event the home is sold. transferred. rented. refinanced or the 1.847,822 first mortgage loan is satisfied, the entire mortgage balance is due. Second Mortgages Receivable from individuals, collateralized by personal residences. The entire balance of the mortgage will 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 306.848 interest free., Mortgages Receivable due from individual .' collateralized by personal residence, payable in annual installments of $1,500 over a ten year period. interest free, 1"05 01 Total Mortgages Receivable $ _2.,814 970 Except for the local housing assistance mortgages, the mortgages receivable are equally offset by a fund balance reserve is indicates that they do not constitute "available spendable resources" even though 'it is a component of total assets. The local housing assistance mortgages are offset by a related deferred revenue account.. C-28 MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS" NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30. 2001 NOTE 4 INTERFUND BALANCES Individual fund interfund receivable and payable balances at September 30, 2001 are as follows: Interfund Interfund Fund Receivable R qabl e _._,, General Fund $ 3,268.917 L 799.928 Special Revenue Funds: Fine and Forfeiture 25,462 5,199 Road and Bridge 16,068 552,892 Law Library 29,999 Tourist Development. All Districts, Two Cents 19,403 28.881 Tourist Development, Admin. & Promotional , Two Cents 40,207 107,463 Tourist Development, District # One, Three Cents 15,981 23.458 Tourist Development, District # Two, Three Cents 1,534 5,086 Tourist Development, District # Three, Three Cents 4,087 8,099 Tourist Development, District # Four, Three Cents 3,843 7,622 Tourist Development, District # Five, Three Cents 5,435 8,607 Governmental Fund Type Grants ,220® 1,653.442 it and Ambulance. District # One. Lower and Middle Keys 7.390 804,650 Translator System Service District - 9,175 Upper Keys Health Care 17,832 Fire and Ambulance, District # Six, Key Largo 156,055 Unicorp® Area Svc. District. Parks and Recreation 1.5111"- 224,9104 Unicorp. Area Service District. Planning. Bldg. and Zoning 5.460 921,346 Municipal Policing 112,000 Cudjoe Gardens Municipal Service Culv. District - 12,399 Boating Improvement 9.1,15 Miscellaneous Special Revenue 6.002 Florida Keys Marina - Marathon 180.630 Environmental Restoration 17, 1, 9,75 1.429,189 4,849,499 ®2 MONROE COUNTY. FLORIDA. BOARD OF COUNTY COMMISSIONERS' NOTES TO COMBINED FINANCIAL STATEMENTS SE TEM ER 30, 2001 NOTE 4 INTERFUND BALANCES (Continued) Capital project Funds: One Cent Infrastructure Surtax 331,655 650,314 Clerk'sevenue Note � ,. 138,601 31,655 788,915 Enterprise Funds: Municipal Service District .,,,. Waste 1.406,767 316,724 Card Sound Bridge ,22262.183 Marathon Airport 60.759 .685 Key West Airport 377,276 233,163 1,847,023 658,760 Internal Service Funds Worker's' Compensation 8 Group Insurance 754 Risk Management 137.513 Fleetana nt 1 26 �199 2,030 48,1,712 7.578,814 �.. 78 14 NO - RESTRICTED ASSETS Restricted Assets include those provided resolutions adopted by the Board r the issuance of the Municipal Service District - Waste Revenue Bonds® Refunding Improvement Revenue Bonds. Series 1993/88, Sales Tax Revenue and Refunding Bonds. Series 1991 and 1998, Jerk*s Revenue Note and Airport Passenger Facility Charges. Total restricted assets as of September 30. 2001 are as follows: Cash and Cash EE ug rem Enter rise Eund _ Mnici al Service istrict - Waste Renewal and Replacement Fund 1,494,063 Sinking Funds 686.252 Landfill Closure Escrow 1.679.951 860.266 MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30, 2001 RESTRICTED ASSETS (Continued) Enterprise Fund � Marat n Airport Passenger Facility Charge Funds 20 Enterprise Fund _ Key West Airport Passenger Facility Charge Funds 2,120,288 Refunding Improvement Revenue Bondse Series 1993/88 Debt Service Fund Sinking Fund 59.41 Sales Tax Revenue and Refunding Bonds® Debt service Fund Sinking Fund 351 7214 Clerk's Revenue Mote Contingency Fund 69.4 9 6�9B1 19 MOTE 6 m RESERVES FOR RESTRICTED ASSETS AND DESIGNATIONS OF FUND BALANCE Reserves representing the excess amounts provided for certain restricted asset accounts over the liabilities payable therefrom are established by a reduction of retained earnings or fund balance. e following schedule reflects the reserve account balances at September 30, 201- Ente�ri se Funds Municipal Service District - Waste® Reserved r Debt Service 465,450 Reserved for Renewal and Replacement 1.494,063 1.959.513 - MONROE COUNTY, FLORIDA BOARD OF COUNTY CO ISIONERS° NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30. 2001 NOTE 6 RESERVES FOR RESTRICTED ASSETS AND DESIGNATIONS OF FUND BALANCE (Continued ) Debt Service Funds Refunding Improvement Revenue Bonds, Series 1993/88 Reserved for Debt Service 579,471 Sales Tax Revenue and Refunding Bonds, Series 1991 and 199 Reserved for Debt Service 102,462 Clerk's Revenue Note Reserved for DebtService 69.429 2°710°R75 Retained earnings and fund balances are reserved to the extent of the excess of restricted assets over liabilities payable restricted assets as follows: Total restricted assets Less- Restricted assets for whichretained earnings are not required reserved 3,800,259 -Liabilities payable from restricted assets 470.064 2®710. 7 portion unreserved fund balance in Special Revenue Funid, " Touris Development i r # One. Three Cent has been designated for various beach nourishment projects. The Board has also designated a portion of the fund balance in the ,generalfund to guarantee debt incurred by the FloridaKeys Aqueduct Authority (FKAW FKAA is developing construction design plans for a wastewater treatment facility to be located in Marathon. MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30, 2001 NOTE 7 - PROPERTY The following is a summary of changes in General Fixed Assets for the year ended September 30, 2001: 2000 Additions Deductions 2001 Land $ 30.526.973 $ 1.205.292 $ 6.269,937 325.462,328 Buildings 83.518.695 793,408 319.639 83.992.464 Equipment 25,861.104 3,083,223 3,075v756 25.868.571 Construction in Progress: Courthouse Renovations 5,501,171 1.395,332 6.896.503 Gato Building 2,759,348 1.968,773 - 4,728.121 Other Construction 1.138.804 123.406 812.216 449.994 14 30 .=025 L_U6=9 434 "AI 10477.54 7 �8 11JU9 _I An additional $586,287 will , be required to complete the construction projects under present contractual agreements. It is the Board's policy to not capitalize interest on construction projects financed with debt proceeds. Proprietary funds property, plant and equipment consist of the following at September 30, 2001: Internal Enterprise Service —Funds Land $ 12.447.434 $ 54.000 Buildings and Improvements 12.638.415 1.902.374 Equipment 14.654.204 536,874 Construction in Progress 1.526.877 - Total Property 41,266.930 2.493.248 Less Accumulated Depreciation _18.418.267 696,128 Net Property L12j§VJ663 7 C-33 NROE COU ' , FLORIDA BOARD OF COUNTY COMMISSIONM NOTES TO COMBINED FINANCIAL STATEMENTS SEPT EMBER 30, 2001 1 NOTE O - LONG-TERM DEBT The following is s summary of changes in long-term debt for the year ended September 30. 2001: Debt Debt B 2000 Issued Retired '001 General Log Ter Debt Group Revenue Bonds $21.910.000 $ $ 4,490,000 Leans Payable ,000 200,000 5 .000 Accrued Compensated Absences 1.933,514 159.0542 .568 Capitalized Lease Obligations 7 6161 __174,883 712.1.78 Subtotal _24 w 4,93,514, 1.046,115 4,864 20®674®746 Pruprietary Funds Revenue 0onds 7m020...000 425.000 6,595,000 Accrued Compensated Absences Capitalized Lease Obligation 1.q 3.331° - 1-86,061 1.117.270 Subtotal D® ,,547 ______,3 334 611.061 8,078,824 Total 333.1 0A61 1 0j9 453 5,475.,944 128.753® 70 Bonds payable t September 30, 2001 from Proprietary Funds are composed of the followingissues:. NROE COUNTY. FLORIDA BOARD OF COUNTY COMMISSIONERS, NOTES TO COMBINED -FINANCIAL STATEMENTS SEPTEMBER 30. 200 NOTE 8 - LONG-TERM DEBT (Continued) Enterprise Revenue Bonds $9,570.000 1991 Municipal Service District Refunding Improvement. Bonds due in annual installments of $455.000 to $735,000 on October 1, 2001 to October L 2011: interest at 6@50X o 6®75X® $ 6.595,000 Bonds payable at September 30, 2001 from Governmental Funds are composed the following issues: Revenue Bonds $7,230.000 1993 Refunding Revenue Bonds, Series 1993 due in installments of $455,000 to $640.000 on December 1, 2001 to December 1® 200 : interest at 4.8% to 5.OZ. 4 335 000 Revenue Bonds 7,505,000 1998 Sales Tax Refunding Revenue Bonds® Series 1998 due in installments of $4,200.000 to $4,525,000 on April 1,, 2002 to April 20 4: interest at 335X to 3.875%. LU 85.000 The loan payable at September . 2001 from Governmental Funds is composed of the following issue:. Loan Payable d $850,000 Florida Local Government Finance Commission Loan due in semiannual installments of, $200.000 to $250.000 March 2002 to September 2003; interest due monthly based on the blended market rate of commercial paperi 50,000 MONROE CO UM, FLORIDA BOARD OF COUNTY COMMISSIONERS' TES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30. 2001 NOTE 8 - LONG-TERM DEBT (Continued) Debt Service Fun ing Requir eats �. The total annual debt service funding requirements for all bends outstanding .(net of sinking ances) at September 30, 2001, consisting of interest payments of $3,825,449n principal payments ,010,000 are as follows: Revenue Bends Year Ended Proprietary funds Goverrvnental Sept r 3,0 Amount Interest Rate Amount Interest Rate 2002 892,485 6.50t a6.75% 5,3 66,574 3.80% - 5.0 3 891.285 6.60% 6.75% 5.371.274 3. % µ 5. 0 7 .75% 5,370,594 5.00X 2005 891,175 635X6m000 5.0 2006 887.025 6.75% 671.500 5.0 % 2 7 4.109.9 .7 1.3 .500 5.00 Total L&559,507 U8.793. 2 Year Ended Loans PaXa18-- _ September 30 Amount Interest Rate Total 2002 $ 222.500 5.00% t .481,559 2003 260.000 5.00% . 22 2004 6.258.219 2005 1.560.175 2006 1.558.525 2007-2011 5.454.412„412 Total _,4 '2 500 S 27,R83S 42 The amount available in the Debt Service Funds to service the Series 1993/88 and 1998. revenue bands and 1998 Loan Payable is $ 751.362. Restrictive Covenants and Collateral Reguirements 9 The 1993/88 Refunding Improvement Revenue Bonds are payable from and collateralized by a first lien upon and pledge of the Guaranteed Entitlement portion of the Revenue Sharing Trust Fund for Counties and the Second Guaranteed Entitlement for Counties paid by the State of Florida.. a MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS' NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30, 2001 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 of (i) charges for service levied annually against residential property within, the Monroe County Municipal Service District (the "District.). Monroe County,, Florida for the availability and furnishing of certain solid waste disposal services. (ii) payments received from franchisee solid waste collectors with respect to commercial property within the District, (iii) all other non ad valorem funds received by the District with respect to furnishing services of the solid waste facilities to the residents of the District excluding any state or federal funds received from time to time by the District and Ov) certain investment income received by the District. Under the terms of the enterprise revenue bonds issue, the Municipal Service District is required, among other things. to establish rates and to collect fees and charges which will be sufficient at all times to pay 110% of the Maximum Debt Service Requirement on the Series 1991 Bonds and on all outstanding Parity Bonds® plus 100X of all reserve or other payments including the cost of Operation and Maintenance and deposits for Renewal and Replacements of the Facilities. The Municipal Service District was' in compliance with those covenants for the year ended September 30, 2001, The Bonds and the interest payable thereon will not constitute a general obligation of the District, Monroe County or the State of Florida, or a pledge of the faith and credit of the District, Monroe County® the State of Florida or any political subdivision thereof Neither the Bonds. nor any interest or premium thereon. shall be payable from the ad valorem tax revenues of the District® Monroe County, or the State of Florida. The 1998 Sales Tax Refunding Revenue Bonds are payable from and collateralized by 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 Florida Interlocal Cooperation Act of 1969, Section 163.01 Florida Statutes® as amended through an inter cal agreement dated as of February 19, 1991, initially among three Florida C-37 NROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS- NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30. 2001 LONG-TERM DEBT (Continued) counties for the purpose of financing or refinancing capital projects for each member (borrower). Under the Interlocal Agreement, the specific purpose of the Commission is to enable limited number of participating public agencies benefit from the economies scale associated with large commercial paper financing assistvernmenta units in developing and structuring financing programs. Each borrower' liability is the several liability of that borrower, ,expressly limited to its loan repayments and each borrower joint liability i ..any other borrower or the Commission for any of their respective liabilities. NOTE 9 - DEFEASANCE OF DEBT The following schedule reflects the outstanding principal on refunded bonds, by issue, as of September 30, 2001: Municipal Service District Improvement Revenue Bonds® Series 1980 defeased on December 6. 1985 using proceeds from the $9.211,774 Municipal Service District Refunding Improvement Bonds, Series 198 $ 5,665,000 $9.211.774 Municipal Service District Refunding Improvement Bonds, Series 1985: defeased on April 1. 1991 using proceeds from the Municipal Service District Refunding Improvement Bonds, Series 1991 5,502,33 Total Municipal Service District Bonds 1L 76336 $4,585i,000 Card Sound Road and Bridge Improvement Revenue Bonds, Series 1993; defeased on March 8, 1994 using available cash L=2 50 000 -3 MONROE COUNTY. FLORIDA BOARD OF COUNTY CONNISSIONERS' NOTES TO C014BINED FINANCIAL STATEMENTS SEPTEMBER 30, 2001 NOTE 9 - DEFEASANCE OF DEBT (Continued) $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 $ 1.345,000 $5.000,000 Improvement Revenue Bonds, Series 1988; defeased on May 1, 1993 using proceeds from the Refunding Revenue Bonds, Series 1993/88 4.095,000 $42.415,000 1991 Sales Tax Revenue Bonds, Series 1991: partially defeased on February 5, 1998 using proceeds from the Sales Tax Refunding Revenue Bonds, Series 1998 13,010,000 Total General Revenue Bonds WAL-0 MOO NOTE 10 - LEASE OBLIGATIONS Capitalized lease obligations consist of equipment lease purchases accounted for in the General Long-Term Debt Account Group and General Fixed Assets Account Group, and the Municipal 'Service District Enterprise Fund. The future minimum payments under capitalized leases consist of the following at September 30, 2001: General Long- Proprietary Term Debt- Funds Fiscal year ending September 30: 2002 S 202.785 S 259.200 2003 202,785 259.200 2004 202.785 259.200 2005 202.785 259.200 2006 259,197 Total minimum payments 811®140 1.295.997 Amounts representing ,interest 98 962 118.777 Present value of net minimum lease payments J_ Lq 7 17.. �QZj_ ,.1 I Ljj_ C-39 NROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS' NOTES O COMBINED FINANCIAL STATEMENTS SE FIBER 30, 2001 NOTE 10 - LEASE OBLIGATIONS (Continued) Leased property which hay been capitalized September 30, 2001 is as follows: General Fixed Assets - Public Safety S 7.061 Proprietary Funds 2..35.80 Rental expense under cancelable operating leases for the current year amounted to $988.854. NOTE II- CONTRIBUTED CAPITAL Contributed capital consists of contributions from ether funds to proprietary funds and capital funds from federal and state agencies. Contributed capital activity is as follows for the year ended September 30. 2 01: 2000 Additions Deletions 2001 Municipal Service $ 3.322,4481, - 3,323.698 District Card Sound Bridge 2.514,741 2,514,741 Marathon Airport 4.258.590 Key West Airport 7.617,362 135,142 7.752.504 Workers® Compensation 621 621 Group Insurance Fund Risk Management Fund 73 800gi873 Fleet Management 2.673.500 57.590 2.731,090 200390 6 782 1, 2 2 585.409 MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS, NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30, 2001 NOTE 12 - FUND DEFICITS The Fleet Management Internal Service Fund has a negative unrestricted retained earnings balance of $233,223 which is attributable to the allocation of certain common costs. The deficit will be eliminated from future charges for services. NOTE 13 - SEGMENTS OF ENTERPRISE ACTIVITIES Municipal Service District operating revenues are generated primarily by billings for mandatory garbage collection. Card Sound Bridge operating revenues are generated through tolls for the use of the Bridge. Revenues in the Key West and Marathon Airports are generated by rents and user fees. The key financial data for the year ended September 30, 2001 for the above services are as follows: Municipal Card Service Sound Marathon Key West District OrLdp Air ft Alr rt 1, Operating Revenues S 12 791 342 S 1.265.777 S 396.883 L 3.230.022 S 17 684.024 Operating Expenses 12.046,585 581.984 950.862 7.049.218 20.628.649 Depreciation and Amortization 625 1 0 165.586 145„ _.L gj� 46 293 1,182AU Total Operating Expenses 12.671,715 741,570 ,L%,M 7.295.511 21.810 95 Operating Income (Loss) 119.627 518.207 (699.016) (4.065.4891.,,_c�, (4.126.671) Operating Grants 852,356 221.969 3.608.124 4.682A49 Investment Income 639.033 395.615 38.836 209.351 1.282.835 Interest Expense and Other Debt Service Costs (522.390) (522.390) Gain (Loss) on Disposition Of Assets (74A34) 1.600 - (72.834) Operating Transfers In 1.069,216 160.350 251.963 1,48L529 Operating Transfers Out (1.385.945) _(46.33B) (401,425) Q,.895.710) Net Income (Loss) 697.463 8SM20 (324.199) (397.476) 829.208 Pund Equity. 2000 9.616.239 11319.683 5.703.962 12 .203 39.278.087 Contributed Capital 135.142 L16,392 C-41 NROE CQUNTY. FLORIDA BOARD OF COUNTY COMMISSIONERS TES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30. 2001 NOTE 13 - SEGMENTS OF ENTERPRISE ACTIVITIES (Continued) Fund Equity. 2001 1 4®_m i 12_173.10.3 Assets ## 20.61 :63LALNLM L—.5--ulau. 513.E1.641 f& L2 Long-Term 1 l& t r',9 _ f..e 116.502 f 7 L11 Z Acquisitions and Construction Of Property Net Working Capital E �. 4.410 w•:•y 2. 30.21 Net Increase (Decrease) In Cash Flows Sb40.031 ; r NOTE 14- UU00ETARY - GAAP REPORTING RECONCILIATION e accompanying Combined Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - General . Special Revenue® Debt Service, Capital Project and ExpendableTrust Funds for the year ended September 30, 2001 presents comparisons of the legally adopted budget with actual budgetary basis. ,cause certain accounting principles applied for purposes of developing data on a budgetary basis differ from those used to present financial statements i conformity with GAAP, a reconciliation of resultant basis. timing perspective i.fferen s in the Excess of Revenues and Other Sources over Expendituresand Other Uses for the year ended September 30, 2001 is presented s follows: Special Debt Capital Expendable General Revenue Service E-01 is "rust . Excess of revenues and other sources over (under) expend- itures and other uses - budgetary basis _(121a1 ) t4J47 __3 S ) 13.643.194 f 411.109 MONROE COUNTY. FLORIDA BOARD OF COUNTY COMNISSIONERS NOTES TO CONBINED FINANCIAL STATEMENTS SEPTEMBER 30, 2001 NOTE 14 - BUDGETARY - GAAP REPORTING RECONCILIATION (Continued) Adjustments- To adjust for mortgages receivable - (389. 9) - o adjust for mortgageloans made 38,9.649 - - Total Adjustments mu,,,,, ,,,,,,, ,,, Excess of revenues and other sources over (under) expend- itures and other uses . GAAP basis NOTE 1 - INTERFUND TRANSFERS Operating Transfers during the year ended September 30, 2001 consisted of the following: Operating Operating Fund Transfers In Transfers Out General Fund $ 5.518.909 $ 2.573.295 Special Revenue Funds: Fine and Forfeiture 4.915 Road and Bridge 644.128 508.831 Law Library 30.000 Tourist Development All Districts,, Two Cent 28.881 Tourist Development Admin 8 Promo. Two Cent 107.463 Tourist Development District One. Three Cent 23.200 Tourist Development District Two. Three Cent 5.070 Tourist Development District Three, Three Cent 8.099 Tourist Development district Four. Three Cent 7.583 Tourist Development District Five. Three Cent 8.271 Governmental Fund Type Grants 1.317.179 Impact Fees - Roadways 644.128 Fire and Ambulance. District # One - 804.650 Translator System Service District 9.175- per Keys Health Care Special Taking District 17,832 C-43 N OE COUNTY, FLORIDA BOARD of COUNTY COMMISSIONERS- S TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30. 2001 NOTE - INTERFUND TRANSFERS (Continued) Fire and Ambulance District 0 Six .055 Parks Recreation .785 Planning. Building and Zoning 919.559 Municipal Policing 112.000 Environmental Restoration 9'. 60 1.307 3.599,257 Debt Service Funds: Sales Tax and Refunding Bonds 4.500.000 Clerk's Revenue t _.,. 175.000 4,675.000 Capital Projects Funds One Cent Infrastructure Surtax 90.911- 5.295.326 Enterprise Municipal Service District Waste 1,069.216 1.385.945 Card Sound Bridge 62.002 Marathon Airport 1 . 0 46.338 Key West Airport 251�9 3 y 401.42 1.481,529 1.895.710 Internal Service Fund: Risk Management - 50.116 Fleet Management ._...._... 343. 394.072 NOTE 1 - RISK MANAGEMENT The County is exposed to various risks related to tort: theft of. damage to, and destruction of assets, errors and omissions: injuries to employees® and natural disasters. During the fiscal years ended 1976. 1984 and 1988, the County established the Worker® Compensation. Group Insurance.and Risk Management Funds. respectively. as internal service funds to account for and finance its uninsured risks s. Under these programs® MONROE COUNTY. FLORIDA BOARD OF COUNTY COMMISSIONER& NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30, 2001 NOTE 16 - RISK MANAGEMENT (Continued) the Worker's Compensation provides $250,,000 coverage per claim. The Group Insurance Fund provides coverage up to $85,000 for each medical claim. Risk Management provides $100.000 for each general liability, public official liability and auto liability claim and $100,000 for most property damage claims. Windstorm, Flood and Property Damage insurance excess coverage varies by individual property. The County purchases commercial insurance for claims in excess of coverage provided by the funds and for all other risks of loss. Settled claims have not exceeded this commercial coverage in any of the past three years. Al I funds of the County participate in the programs and, make 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, 2001 are based on the requirements of Governmental Accounting Standards Board Statement No. 10. which requires that a liability for claims be reported if information prior to the issuance of the financial statements indicates that it is probable that liability has been incurred at the date of the financial statements and the amount of the loss can be reasonably estimated. Changes in the claims liability amounts in fiscal year 2000 and 2001 were: Worker's Group Risk g9mpnsatjon Insurance_ nt Total Balance at September 30, 1999 $ 902,840 $ 2.266.936 $ 1,477.190 $ 4.646.966 Current year claims and changes in estimates 1.991.273 19.162.Z71 241,742 11.395,286 Claim payments (1.299,722) (8,680.526) (199.162) (10.17'9.410) Balance at September 30. 2000 1.594.391 2348,681 1.519.770 5.862.842 Current year claims and changes in estimate 1.082.733 10.044.328 613.147 11.740.208 Claim payments (1,677.124) (9.880.154) (242.239) (11.799.517) Balance at September 30. 2001 L1,0Q-06QO ,9125. S 1. 90.657 . 3� -3 t-45 MONROE COUNTY. FLORIDA BOARD OF COUNTY COMMISSIONERS" NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30, 2001 NOTE 1 RETIREMENT PLAN Substantially all full -time Board employees are participants in the Florida Retirement System. NThe System". a multiple-employer, cost-sharing public retirement system,.,. The System, which is, controlled by the State tegislature and administered by the State of Florida, Department of Administration, Division of Retirement, covers approximately 612,300 full -time employees of various governmental units within the State of Florida. The System provides for vesting of benefits after 6 years of creditable service. Normal retirement benefits are available to employees who retire at or after age 62 with 10 or more years of service., Early retirement Is available after 10 years of service with a 5% reduction in benefits for each year prior to the normal retirement age. Retirement benefits are based on age, average compensation and years-of-service credit where average compensation is computed as the average of an individual 's five highest years of earnings. Employees are not required to contribute to this retirement system. The Board has no responsibility to the System other, than to make the periodic payments required by state statutes. The Florida Division of Retirement issues a publicly available financial report ' that includes financial statements and required supplementary info, ation for the System. The report may be obtained by writing to Florida Division of Retirement, 2639 Monroe Street, Building C. Tallahassee, FL 32399-1560. Participating employer contributions are based upon state-wide rates established by the State of Florida. These rates are applied to employee salaries as follows: regular employees. 7.30%. special risk employees. 18.44%. and elected officials, 15.14%. The Board's contributions made during the years ended September 30, 2001, 2000, and 1999 were $2,162,000, $3,153.000 and $3,160.000, respectively. equal to the actuarially determined contribute on requirements for each year. C-46 MONROE COUNTY, FLORIDA BOARD OF COUNTY C"ISSIONERS I NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30, 2001 NOTE 18 - PENSION PLAN FOR VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL SERVICES Plan aescri Lion The Monroe County, Florida Volunteer Firefighter and Emergency Medical i'Services Length of Service Award Plan (LOS )o,pis a single employer defined benefit pension plan administered by the County® LOSAP provides retirement and death benefits to plan members and beneficiaries, Monroe County Ordinance 026-1999 defines the authority under which contribution and benefit provisions may be amended® This authority is presently held by the Board® Fundinq_yglicy - The contribution requirements for plan members and the Board are established and may be amended by the Board. Plan members are not 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 $693 per volunteer year of service. Annual Pension Cost and Net Pension _9pligaLlon - The Board's annual pension cost and net pension obligation for the year ended December 31. 2000 was $165,684. The annual required contribution for the past year was determined as part of the December 31, 2000 actuarial valuation using a variation of the aggregate actuarial cost method. The actuarial assumptions included (a) 5.0% investment rate of return (b) no assumption for mortality pattern as it iA ,inapplicable (c) no assumption for salary increases as benefits are apt based on compensation and (d) no increase for inflation as benefits are based on a flat amount per year of service. The actuarial value of assets includes only the fair value of the assets. There was no unfunded actuarial accrued liability at December 31, 2000. Three Year Trend Information - This information has not been presented as this is the second year of the plan. The prior year annual pension cost and net benefit obligation was $150,113. This amount was fully funded by the Board. C-47 MONROE COUNTY. FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30, 2001 NOTE ® 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*'em ploy ees who retire from the Board with at l4st '10 years of service and have attained the age of 60 and/or age and years of service added together total 70, and who are enrolled in the County's group health plan. Currently 253 retirees are eligible for this post employment benefit. Expenditures for post retirement health care benefits, excluding claims, are recognized as the premiums are paid. During the year ended September 30. 2001 expenditures of $144.095 were recognized for post retirement health care. NOTE 20 - RECOGNITION OF CLOSURE AND POST CLOSURE COST State and federal laws require final cover and closure as well as post closure care of the ard® 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 landfill 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 which emits the Swd ,to,fund,closure and post rlosure 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, 2001 with cash and investments of $ 1.679,951 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. C-48 MONROE COUNTY, FLORIDA BOARD OF COUNTY CONMISSIONERS� NOTES TO COMBINED FINANCIAL STATEMENTS SEPTENBER 30,_2001 NOTE 21 - 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. NOTE 22 - COMMITMENTS AND CONTINGENCIES Grant_EE29rams - The Board participates in a number of federally assisted grant programs. These programs are subject to financial and compliance its by the grantors or their representatives. As of March 13, 2002 there were no material questioned or disallowed costs as a result of grant audits in process or completed. Arbitrage Rebate - In accordance with the Tax Reform Act of 1986. any interest earnings on borrowed construction funds in excess of the interest costs are required to be rebated to the federal government. The Board has estimated that there will be no significant liability for arbitrage rebate. Impact Fee Refunds - Unexpended or unencumbered funds arising from the collection of impact fees may be refunded within one year following the end of the sixth year from the date on is the impact fee was paid or within three months of the none ommencement of construction. Industrial Devel% nt 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. The bonds were subsequently issued March 9. 1995 and are secured by a mortgage on certain real estate owned by The North Key Largo Utility Corporation. These bonds do not constitute an obligation of the Board and 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 Development Revenue Bonds for the Key West 'Brewery. Inc. The bonds were issued in two series, Series 1999A in the amount of $5,850.000 due C-49 NE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONER5' NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30, 2001 0 -, COMMITMENTS AND CONTINGENCIES (Continued) January 1. 2030 and Series 1999B in the amount ary ,1. 2009. During the year. Key West Brewery. Inc. filedbankruptcy under Chapter m The,-bonds are secured -by mortgages-on certain real estate owned by the Key West Brewery, Inc. andconstitute obligation Board. MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET ANQACTUAL, GENE RALFUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2001 Variance Favorable d Actual Unfavorable) Revenues: Taxes 15,122,015 $ 15,201,048 $ 79,033 Licenses and Pe its 200,000 354,800 154,800 Intergovernmental 4,362,250 5,790,442 1.428,192 Charges for Services 2,653,000 4,057,595 1,404,595 Fines and Forfeitures 11,500 14,155 2,655 Investment Income 755,000 1,231,240 476,240 Miscellaneous 151,991 398,475 246,484 Total Revenues 23,255,756 27,047,755 3,7'91,999 Expenditures: Current: General Government: Board of County Commissioners 1,208,162 1,168,780 39,382 County Administrator 370,454 314,433 56,021 Public Works Management 186,997 165,980 21,017 Public Safety Management 180,416 175,426 4,990 Community Services Management 144,849 144,700 149 County Attorney 861,192 732,078 129,114 Office of Management& Budget 510,604 426,178 84,426 Information Systems 1,352.208 1,201,413 150,795 Personnel 352,169 312,397 39,772 Vehicle Replacement 76,160 - 76,160 Public Works Facilities Maintenance 4,508,580 4,184,141 324,439 ADA Compliance 5,000 504 4,496 Value Adjustment Board 15,000 7,310 7,690 Community Services-Marine Projects 66,616 62,238 4,378 Promotional Advertising 5,000 4,351 649 Tax Increment Payment 82,200 82,190 10 Quasi External Services 22,000 10,775 11,225 Clerk to BOCC-Financial Package 51,680 5,334 46,346 Clerk to Board of County Commissioners 861,375 856,787 4,588 Internal Audit 144,322 128,982 15,340 TDC Audit Function 136,993 120,505 16,488 Insurances-Cirk BOCC, Internal &TDC Audits 139,762 136,418 3,344 Tax Collector 3,304,727 2,969,034 335,693 Property Appraiser 2,516,E ,111,325 405,313 Supervisor of Elections 891,245 891,245 - Insurances-Supervisor of Elections - -.84.6 2811 Total General Government 18.078,977 16,295,661 1,783,316 D-1 (Continued) MONROE COUNTY, FLORIDA-BOARD UhlTY COMMISSIONE< STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL GENERAL FUN' -CONTINUED FOR THEFISCAL YEAR ENDED EPTEM , 2001 Variance Favorable Wa_ Public Safety.- Hurricane 8,0006,00 un ications 507,174 449,990 ,1 Emergency Medical i Administration 121,421 108,510 12,911 Emergency anal e, nt 230,402 218,096, 12,306 Marathon EOC 59,166 46,966 12,198 Emergency Medical Air Transportation 20,000 20,000 Medical Examiner 315,391 315,243 Red Cross Lower Keys 20 2 .2 Total Public Safety 1,281,804 1 ...___.� 50, `7 120,837 Physical Environment: Extension Service 178,845 177,219 1,626 Hazardous Waste �502 ,292 16,210 . .. . .. m . ..m_ F. _.... . �.M. . , Total Physical Environment 423,347 403,511 19 Transportation: County Engineer 83,690 7 ,1 ' Economic Environment: LiteracyVolunteers America ,232 9,232 Veteran's Affairs 392,909 913 12A16 Total Economic Environment 402,141, '390,125 121016 Human Services: Health Cara Respite Act 84,901 84,901 �- Hospice f the Florida Keys 40,000 40,00 Public Works Animal Shelter 675,359 674,293" , Bayshore Manor 451,739 439,919 , Rural Health Network 25,000 25,000 Middle Keys Guidance Clinic 529,246 529,223 Upper Keys Guidance Clinic 87,444 Care Center for Mental Health 184,141 184,141 -- The Heron 20,155 Monroe unAssoc. for Retarded Citizens 30,000 30,000 Herom/Peacock 16,000 16,000 Older Americans Volunteer Program 4,000 398 3 ,602 Legal Aid 17,500 14,069 3,431 (Continued) MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL GENERAL FUND -CONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER 3 ,2001 Variance Favorable Baudlctl . Unfavarable . .,_.. .. ...._. mm.�l.a.a.� . . .w ... Welfare Administration 615,085 577,924 37,161 Welfare Services 686,489 596,165 90,324 Caring Friends for Senior 10,000 10, - Big Bro ers\Big Sisters 20.0W 20,000 Florida Keys Children Shelter 30,000 28,738 1,262 Wesley House 35,000 35,000 Pace 29,326 26,010 3,31 Domestic Abuse Shelter 25,000 25,000 Florida Keys Outreach h alition 8,557 8,557 Healthy Kids Program 72,856 33,651 39,205 Bayshore Donations 300 360 Total Human Services 3,700,15 Culture and Recreations Heart of the Keys Recreation 18,000 18,000 Big Pine Athletic Association 48,000 43,302 4,698 Boys and Girls Club 30,000 30,000 Boys and Girls Club-Upper Keys 23,600 11,51912,081 Higgs Beach Maintenance 1,318 46,464 14,854 School Board Interlocal 53.171 53,170 Mthn Community Park 187,56989,385 98,184 Lower Keys AARP 1,500 763 _ 7 Middle Keys AARP 1,500 1,4802 Upper Keys AARP 1,500 202 1,298 Big Pine Key AARP 1,500 1,420 80 Fine Arts Council 45,000 45,000 Historic Keys Foundation 30,000 30,000 Library Admin Support 395,998 375,889 20,109 Library Key West 548,454 536,342 , 12 Library Key West Donations 29,530 4,152 25, 78 Library Marathon 227,297 _ 221,781 5,516 Library Marathon Donations 3,165 698 2,467 Library Islamorada 226,500 226,443 57 Library Islamorada Donations 2,118 573 1,545 Ubrary Key Largo 301,004 1, 9,134 Library Key Largo Donations 11,035 1.1709,865 Library Big Pine Key '16 ,091 168,736 355 Library Big Pine Key Donations 10,07 485 °9, Total Cultural and Recreation 2,426,897 2,198,844 228,063 (Continued) MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL GENERAL FUND-CONTINUED "! FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Variance Favorable B Actual n Court Related- Clerk of the Court-Records Management 228,475 212,080 16,395 Clerk of the Court-Recording 319,082 312,552 6,530 Clerk of the Court-Administrative 252,598 238,289 14,309 Clerk of the Court-Jury Management 62,749 57,603 5,146 Clerk of the Circuit Court-Criminal 531,535 517,054 14,481 Clerk of the Circuit Court-Civil 308,984 301,398 , 7,586 Clerk of the Circuit Court-Family 104,654 95,004 9,650 Clerk of the Circuit Court-Juvenile 78,178 74,018 4,160 Clerk of the Circuit Court-Probate 43,806 40,944 2,862 Clerk of the Court-information Systems 508,553 329,133 179,420 Clerk of the County Court-Criminal 394,551 388,502 6,049 Clerk of the County Court-Civil 136,192 122,110 14,082 Clerk of the County Court-Traffic 529,125 519,131 9,994 Insurances-Jury Management 8,159 7,471 688 Insurances-Administration 59,549 59,549 Insurances-Circuit Criminal 89,951 86,403 3,548 Insurances-Information Systems 34,767 32,439 2,328 Insurances-Circuit Civil 45,080 43,377 1,703 Insurances-Circuit Family 14,680 13,949 731 Insurances-Circuit Juvenile 13,556 11,503 2,053 Insurances-Circuit Probate 6,762 6,060 702 Insurances-Records ManagementtRecording 85,503 85,265 238 Insurances-County Criminal 67,357 65,696 1,661 Insurances-County Civil 24,893 24,893 Insurances-County Traffic 93,664 91,007 2,657 Clerk Public Record Trust 9,5w 9,500 State Attorney 151,402 137,117 14,285 Public Defender 252,112 249,627 2,485 Court Administration 27,204 23,630 3,574 Court Admin-Judicial Support 296,904 270.963 25,941 Court Adm inn Staff Attorney 8,910 6,667 2,243 Court Admin-Jury Management 16,736 7,454 9,282 Court Admin-Masters 4,500 1,565 2,935 Court Adminor Masters 12,000 7,119 4,881 Court Admin-Alt Dispute Resolution-Famity 4,390 3,938 452 Court Admin-Circuit Court Reporter Services 350,124 290,165 59,959 Court Admin-Witness Coordination 36,557 31,029 5,528 Court Admin-Circuit Drug Court 257,641 252,745 4,896 Court Admin-Pretrial Release 461,984 424,492 37,492 Court Admin-Other Circuit Court Criminal Cost 21,310 13,482 7,828 Court Admin-Pro Se Services 111,810 95,813 15,997 Court Admin-Custody/V'sit Evaluation 5,000 2,100 2,900 D-4 (Continued) MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL GENERAL FUND -CONTINUED , FOR THE FISCAL YEAR ENDED,SEPTEMBER 30, 2001 Variance Favorable Actual vorable) _(Unfa .......... .............. Court Admin-Guardian Ad Litern 145,921 136,301 9,620 Court Admin-Other Circuit Court Juvenile 1163,245 162,117 1,128 Court Admin-Clinical Evaluations 18,500 5,995 12,505 Court Admin-Masters Hearing Officers 18,000 15,958 2,042 Court,Admin-Aftomeys Fees 8,500 7,922 578 Court Admin-Other Circuit Court Probate Costs 28,804 27,061 1,743 Court Admin-Information Systems 165,831 121,230 44,601 Court Ad in-Coon Court Interpreter's 39,020 36,998 2,022 Court Admin-Other County Court Criminal 13,5 4,864 8,,,636 'Total Court Related 6,671,808 6,081,282 590,526 Total Expenditures 33,068,828 30 1114 528 2,954,300 Excess of Revenues Over/ (Under) Expenditures .................. 4j99§j_T3) 6,746,299 Other Financing Sources/(Uses): Reserve for Contingencies (1,838,202) — 1,838,202 Operating Transfers from Other Funds 5,566,018 5,518,909 (47,109) Operating Transfers to Other Funds mm. m2w. 88 Total Other Financing Sources(Uses) 1.154.233 2945,614 1,791,381 ............ Excess of Revenues and Other Sources Overt(Under) Expenditures and Other Uses (8,658,839) (121,159) 8,537,680 Fund Balance, October 1, 2000 22,808,885 22,808,885 -- Residual Equity Transfer In — 217,765 217,765 Residual Equity Transfer Fund Balance, September 30, 2001 1411!50,"6 D-5 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING BALANCE SHEET ALL SPECIAL REVENUE FUNDS SEPTEMBER 30, 2001 Affordable Fine Road Housing and and Law __,.PMq!q!s Forfeiture Brid ASSETS Assets: Cash and Cash Equivalents $ 277,656 $ 11,710,334 14,631,085 $ 22,315 Accounts Receivable: Other — 21' — Allowance for Other Uncollectible — Mortgages/Notes Receivable 475,982 Allowance for Mortgage Receivable (284,316) Due from Other Funds 25,462 16,068 29,999 Due from Other Governmental Units 678,113 401,636 3,630 Interest Receivable — — -- — .................. Total Assets $ 469 3:�� $ 12 413 909 $ 15 %PIQ $ 5 01 ............ ...... LIABILITIES AND FUND EQUITY Liabilities: Accounts Payable $ — 139,198 $ 600,601 2,190 Retainage Payable — — 145,969 Due to Other Funds — 5,199 552,892 Due to Other Governmental Units — 435 2,130 Accrued Comp. Absences Payable — 1,860 17,091 Accrued Wages and Benefits Payable — 24,267 113,029 1,797 Deposits in Escrow Deferred Revenues 191,666 — Other Current Liabilities — 850 120 Total Liabilities 11, '171,809 1.432J32 3,987 Fund Equity: Fund Balances- Reserved for Encumbrances 2,037 57,210 Unreserved, Designated for Beaches — — Unreserved, Undesignated 277,656 12,240,083 13,559,468 51'"?. Total Fund Equity 277,656 12,242,,100 13,616,,678 51,957 Viabilities and Fund Equity $ ti32, $ 12 §"144 .......4 -,39Qq �15 048 810 $ ®1 (Continued) MONROE COUNTY, FLORIDA®BOARD OF COUNTY COMMISSIONERS COMBINING BALANCE SHEET ALL SPECIAL REVENUE FUNDS ®CONTINUED SEPTEMBER 30,2001 Tourist Tourist Dev. Tourist Tourist Development, Admin. & Development, Development, All Districts, Promotional, District#One, District#Two, Two Cent Two Cent Three Cent Three Cent ............. ......... ASSETS Assets.- Cash and Cash Equivalents $ 4,234,275 $ 4,706,501 $ 3,653,521 $ 440,365 Accounts Receivable: Other 7 1 — — Allowance for Other Uncollectable — — Mortgages/Notes Receivable Allowance for Mortgage Receivable — — — — Due from Other Funds 19,403 40,207 15,981 1,534 Due from Other Governmental Units 199,086 412,545 171,147 15,264 Interest Receivable — — — . ..........--".......... Total Assets 4 457163 LIABILITIES AND FUND EQUITY Liabilities: Accounts Payable $ 255,073 $ 197,006 $ 221,521 $ 23,960 Retainage Payable — — — — Due to Other Funds 28,881 107,463 23,458 5,086 Due to Other Governmental Units 2,071 Accrued Comp. Absences Payable 120 1,910 — 6 Accrued Wages and Benefits Payable 137 2,164 2,613 1,231 Deposits in Escrow — — Deferred Revenues Other Current Liabilities 125 — 6 Total Liabilities 286,407 308,721 247,598 30,283 . .......... Fund Equity: Fund Balances: Reserved for Encumbrances Unreserved, Designated for Beaches — — 329,929 — Unreserved, Undesignated 4,166,364 4,850,533 3,263,122 426,880 Total Fund Equity 4,166,364 4,850,533 3,593,051 426,8W Total Liabilities and Fund Equity I.. $."__51.1§V54 $ ..--.318.4.0.. $ 4§7 163:: . ........... E-2 Tourist Tourist Tourist Development, Development, Development, Governmental Impact Fees, Dist.#TFree, Dist.Wour, Distdct(five, Fund Type Impact Fees, Parks and Three Cent Three Cent Three "d"y�Cent Grants Ren... ..................creatio........... 751,268 930,757 1,550,775 $ 3,764,693 $ 7,539,660 $ 876,332 4,087 3,843 5,435 1,220,461 45,120 39,416 34,869 2,705,633 2,848 .......... .......pp_Q,47§_ $ 74 1591079 $ 901�8 $ 2 ........... ........ 101,560 $ 12,847 $ 195,798 $ 456,486 - - 247,934 2,278 8,099 7,622 8,607 1,653,442 170,124 594,108 47 - 45 52 2,396 91,333 1,864,289 - 77 109.704 190,692 206,801 4,907,669 2,278 690,771 '783,324 1,384,278 2,783,118 7,,542,508 '874,054 690,771 783,324 1,384,278 2,783,118 7,542,508 874,054 75 97 6 4 01 J,591 7,QZQ, $ 7M787 $ . 254 E-3 (Continued) MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING BALANCE SHEET ALL SPECIAL REVENUE FUNDS -CONTINUED SEPTEMBER 30, 2001 Impact Fees, Impact Fees, Impact Fees, Impact Fees, Police Fire and Libraries Solid Waste Facilities EMS ASSETS Assets- Cash and Cash Equivalents $ 423,755 $ 221,359 $ 635,480 $ 212,173 Accounts Receivable: Other — — — Allowance for Other Uncollectible — — — — Mortgages/Notes Receivable — -® — — Aflowance for Mortgage Receivable -- Due from Other Funds — — — — Due from Other Governmental its 2,178 576 135 945 Interest Receivable — — Total Assets $ 425Aj_q_ $ _221.qI5 213 118 LIABILITIES AND FUND EQUITY Liabilities- Accounts Payable Retainage Payable Due to her Funds Duet Other Governmental Units Accrued Comp. Absences Payable Accrued Wages and Benefits Payable Deposits in Escrow Deferred Revenues Other Current Liabilities Total Liabilities Fund Equity: Fund Balances: Reserved for Encumbrances 14,400 Unreserved, Designated for Beaches — — — Unreserved, Undesignated 425,933 221,935 635,615 198,718 Total Fund Equity 425,933 221,935 635,615 213,118 ................ Total Liabilities and Fund Equity 42 1 1 _221,�kjS, _§qM15� $_____2 3 18 ............... E-4 it &Amb. Translator Upper Keys Unincorp. Unincorp. District#1, System Health Care Fire &Amb. Area Service Area Service aver and Service Special District#6, District Dist., Planning, Middle e istrict T in Dist Parks& c® Bldg. Zoning .. ............. 2,265,571 $ 75,239 $ 3,238,804 $ 978,651 $ 1,676,669 11,654,967 794,535 - - 3 40 100,121 (476,727) - - 7,390 - 1,511 5,460 54,950 15 11,198 15,844 318,446 .......... 130,128 1,530 25,314 207,560 $ 15,191 $ 160,689 804,650 9,175 17,832 156,055 224,904 921,346 804 46 567 6,127 610 25,097 3,075 1,162 2,421 3,941 133,,318 5,128 1,871 20,958 179,357 3,570 876 384 1.04.813 '10,705 -51,395 36, -- 2,69,601, 1,259,897 24,715 130,494 280 1,526,131 64,649 3,187 09 492,143--- 463 10,818,817 1,550,846 64,649 3,187,409 622,637 1,424,463 10,819,097 2645719 $ 5 2� $ 98.9195?.- $ $ E-5 (Confinued) MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING BALANCE SHEET , ALL SPECIAL REVENUE FUNDS -CONTINUED SEPTEMBER 30, 2001 911 Duck Key Local Municipal Enhancement Security Housing Pollcl Fees District Assistance ............. ASSETS Assets: Cash and Cash Equivalents $ 813,972 $ 733,605 $ 129,724 $ 1,501,176 Accounts Receivable: Other Allowance for Other Unco Ile ctible — — -- Mortgages/Notes Receivable — — — 2.338,988 Allowance for Mortgage Receivable — — — — Due from Other Funds — — — — Due from Other Governmental Units 328,376 33,660 2 42,115 Interest Receivable — — 42j067 Total Assets LIABILITIES AND FUND EQUITY Liabilities: Accounts Payable 275,692 $ 5,478 $ 52,167 Retainage Payable — — -- Due to Other Funds 112,000 Due to Other Governmental Units — 3 4,8919 Accrued Comp.Absences Payable Accrued Wages and Benefits Payable 697 Deposits in Escrow Deferred Revenues 2,338,,988 Other Current Liabilities — — — Total Liabilities 112,000 276,392 5,478 2,396,054 Fund Equity: Fund Balances: Reserved for Encumbrances 75,000 Unreserved, Designated for Beaches — — — — Unreserved, Undesignated 1.030, .........I.348 443,457 124,248 1,528,292 . . ...... .............. Total Fund Equity 1,030,348 518j457 124,248 1,528,292 .......... Total Liabilities and Fund Equity $ $ 9 12 26 $ 3,924346 E-6 Cudjoe Gardens Miscellaneous Florida Municip. Svc. Boating Special Keys Marina- Environmental Culv. Dist. Improvement Revenuew. Marathon Restoration Total ---------- 12,399 $ 545,175 $ 1,411,761 $ 257,128 $ 76,864 $ 81,954,009 — — — — — 922,312 — — (476,727) — — 2,814,970 — — (284,316) 9,115 6,002 17,231 1,429,189 19,532 17,874 — 5,555,153 — — 42,067 12399 $ 573822 1 A35 3 ....94095, $ 91956 6�57 ...... $ 68,056 $ 9,526 33,800 $ 19,335 $ 3,200,706 — 396,181 12,399 180,630 9,759 4,849,499 — 1,302 — 783,404 -um56,730 580,393 — 828 1,128 36,271 4,434,784 12,399 69.358 21,5,258 ��1!194 14,305,263 304,136 — — 329,929 504,464, 1,389,840 41' 65,001 77,017,3219 .............. ------ 504,464 1,389,840 411,8,70 65 0011 T7.651,394 2 , $ 257 128 956 7 E-7 MONROE COUNTY, FLORIDA®BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE ALL SPECIAL REVENUE FUNDS' FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Affordable Fine Road Housing and and Law Ms Forfeiture Libra Revenues: Taxes $ 27,213,228 $ 1,515,739 $ Licenses &Permits — — — Intergovernmental — 25,664 3,405,615 — Charges for Services — 2,080,306 26,020 44,530 Fines& Forfeitures — 1,366,713 — — Inv ent Income 28,578 895,526 746,735 1,822 Miscellaneous 115,859 13,375 103,168 1,680 Total Revenues 144,437 31,594,812 5,797,277 48,032 Expenditures: Current: General Government — 167,044 Public Safety — 33,337,492 Physical Environment — — — — Transportation — — 5,358,181 — Economic Environment 334 — 102,141 — Human Services — — 949,198 — Culture and Recreation — — — — Court Related — 540,182 67 t91 , Total Expenditures 334 34,044,718 6,409,520 67,021 Excess of Revenues Over/ (Under) Expenditures 144.103 IM) j Other Financing Sources/(Uses): Operating Transfers from Other Funds 644,128 30,000 Operating Transfers to Other Funds (4,915) (508,831) — Capital Lease Acquisition Total Other Financing Sources/(Uses) 13�5,297 30,000 Excess of Revenues and Other Sources Over/ (Under) Expenditures and Other Uses 144,103 (2,454,821) (476,946) 11,0`11 Fund Balance, October 1, 2000 133,553 14,696,921 14,093,624 40 Fund Balance, September 30, 2001 $ 277,65§_ $ 1 242,10 $ I 16,678 $ 51,957 E-8 (Continued) THIS PAGE INTENTIONALLY LEff BLANK P MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE ALL SPECIAL REVENUE FUNDS-CON71NUED FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Tourist Tourist ev® Tourist Tourist Development Admin. & Development Development, All Districts, Promotional, District#One, Distdct#Two, Two Cent Two Cent Three Cent Three Cent Revenues- Taxes $ 2,692,176 $ 5,578,718 $ 2,227,776 $ 205,502 Utcenses;&Permits — — — — intergovernmental — — — Charges for Services 35,463 73,486 29,344 2,707 Fines& Forfeitures — — — — Investment Income 199,033 220,019 165,850 19,177 Miscellaneous 361 — — Total Revenues 2,926,672 5,872,584 2,422,970 227,386 Expenditures: Current: General Government Public Safety Physical Environment Transportation — — — — Economic Environment 2,243,578 4,954,884 1,674,469 123,700 Human Services — — — ...... Culture and Recreation Court Related .......... Total Expenditures 2,243,578 4,954,884 1,674,469 123.700 Excess of Revenues Over/ (Under)Expenditures 683,094 -917,700 748,501 103,686 Other Financing Sourcest(Uses): Operating Transfers from Other Funds Operating Transfers to Other Funds (28,881) (107,463) (23,200) (5,070) Capital Lease Acquisition Total Other Financing Sources/(Uses) _,( 481) -(10703) jPj2q0 -Mq Excess of Revenues and Other Sources Over/ (Under) Expenditures and Other Uses 654,213 810,237 725,301 98,616 Fund Balance, October 1,2000 3,512,151 4,040,296 2,867,750 328,264 Fund Balance, September 30, 2001 $ 4,850533 $ 1,530 426880 E-9 Tourist Tourist Tourist Development Development Development Governmental Impact Fees, Dist#Three, Dist Wour, District Wive, Fund Type Impact Fees, Parks and Three Cent Three Cent Three Cent Cxrants Recreation .......... ................. $ 543,148 $ 520,567 638,456 $ $ 7,897,945 7,155 6,857 8,410 212,015 27,915 40,994 69,440 177,272 410,238 43,091 5.209 - - 108.103 147,866 52,,365 583,427 568,418 716,306 8,395,335 558,104 915,456 5,144,916 983,061 - - 279,280 316,441 462,945 496,535 95,964 - - - 2,127,129 340,622 173,776 3`16,441 462,945 496,535 9,144,748 266,986 105,473 219771 558,1104 95,456 1,317,179 (8,099) (7,583) (8,271) - (644,128) _QL 8,271) 1,317,,179 258,887 97,890 211,500 567,766 (86,024) 95,456 431,'884, 685,434 1.1712J78 2,215.,352 7,628,532 778,598 6 7783.324 $ 1 $ 2 2508 $ 8 .......... E-10 (Confinued) MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE .- ALL SPECIAL REVENUE FUNDS -CONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Impact Fees, Impact Fees, Impact Fees, Impact Fees, Police Fire and Libraries Solid Waste Facilities EMS ........ .. ------- Revenues: Taxes $ — $ — Licenses &Permits — — Intergovernmental — — Charges for Services — — Fines& Forfeitures — Investment Income 20,018 10,701 31,785 11,770 Miscellaneous 4%804 15,7'52 27,254 23,519 Total Revenues 26,453 59,039 35,289 Expenditures- Current General Government Public Safety — 24,345 62,161 Physical Environment — -- Trans tion — Economic Environment — Human Services — Culture and Recreation — Court Related Total Expenditures 24.345 62,,161 Excess of Revenues Over/ (Under)Expenditures 69,822 26,453 34,694 (26.t87?) Other Financing Sources/(Uses)- Operating Transfers from Other Funds — Operating Transfers to Other Funds Capital Lease Acquisition Total Other Financing Sou rcest(Uses) Excess of Revenues and Other Sources Over/ (Under)Expenditures and Other Uses 69,822 26,453 34,694 (26,872) Fund Balance, October 1, 2000 356,111 195,482 600,921 239tqpq Fund Balance, Sep tember 30, 2001 $ 425 9 A3 221,g 5 $_______63 61,5 E-11 it &Amb. Translator Upper Keys Unincorp. Unincorp. District 01, System Health Care it &Amb. Area Service Area Service Low erand Service Special District#6, District, Dist.,131anning, Middle Keys District ...Taxin9 bistro Zon Largo Parks& Rec. Bid .& l . 3,917,033 $ 14 $ - $ 713,839 $ 1,129,007 $ ®4 - 1,210,087 19,729 - 1,500 4,051,345 1,343,958 10,881 67,828 206,142 - - - - - 76,764 165,438 1,005 180,333 52,999 99,916 456,963 ti 909 104,500 15 16,156 28712, 12,202 5,447,067 105,519 180,348 793,877 1,326,963 , 7,935,941 180,538 - 33,073 1.888,138 4,832,183 32,347 1,209,890 2,529,996 534,769 - - 918,949 12,nI 534,769 1,242,963 918,949 4,881,415 434,34.6 73.172 �21 08tP14 3,054,526 (804,650) (9,175) (17,632) (156,055) (223,785) (919,559) 285,414 601.647 445.592 5 (84,890), 63,997 (372,253) (3.494) 184,229 2,134,967 1,635,736 552 3,559,662 626,131 1,240,234 8, 130 $ ......64 $ $ 14- E-12 (Continued) MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE w� ALL SPECIAL REVENUE FUNDS-CONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 911 Duck Key Local Municipal Enhancement Security Housing Pollcl!q Fw.ees District Assistance Revenues'. Taxes $ 3,532,206 $ $ Licenses& Permits — — Intergovernmental -1� I — 820,445 Charges for Services 2,411,893 420,521 — Fines& Forfeitures — — — Investment Income 57,982 30,338 7,530 65,923 Miscellaneous — — 69,256 211,567 Total Revenues 6,002,081 450,8,59 16,786 1,0,97,936 ........... Expenditures: Current- General Government — — 2,055 Public Safety 4,859,733 461,068 62,986 Physical Environment — — Transportation — — — — Economic Environment — -® — 911.260 Human Services — — — -- Culture and Recreation — — — Court Related — — — ............ Total Expenditures 4,859,733 461,068 65,19 . ................ Excess of Revenues Over/ (Under) Expenditures 1,142,348 91) 11,745 186,675 Other Financing Sourcest(Uses): Operating Transfers from Other Funds Operating Transfers to Other Funds (112,000) Capital Lease Acquisition Total OtherPinancing Sourcest(Uses) Excess of Revenues and Other Sources Over/ (Under)Expenditures and Other Uses 1,030,348 (10,209) 11,745 186,675 Fund Balance, October 1, 2000 -® 528,666 112,503 1,341.617 Fund Balance, September 30, 2001 1030348 $ 518 4,5�7 $ 124248 $ 1528 292 =4 E-1 3 L udj Gardens Miscellaneous Florida unicip.Svc. Boating Special Keys Marinas- Environmental I . Dist. Improvement Revenue Marat hon, Restoration Total �� ® 1,217,673 209,479 36,676 16,468,600 70,400 10,015 76,996 3,238 .1 0,245 15,051 - 1,658,528 683 20,582 63,969 6,029 3,45 4,335,079 ,; 1,121,729 96,034 6* ,301,701 2.270.848 16,535 52,575,65 12,399 - 1,676,858 5,637,461 11,382,251 3,612,644 195,226 5,103 1,459,900 ,376 817,355 12,399, 216,117 56,4$9 195,226 5,1 79,432,969 .�.,.. .........m.,.m .w...,. w. ..„.., .,.....,...,,..,,w~ ...zu.,w. ..,,... ...,,,... ..w.,., .�. .......�.y.. ..,.M...w ....,..._w..,,w«,,..»......,.. .m..m .. �..a..„�-a^. ..,. ,®,....._.,__...._m,w........-- I i 1'1,71 32,424 6 ,12 1 ,192 1, 4,868,732 ... . d _.. _... .... W .. .... ._. ._.... 1,991,307 ,760) (3,5' ,257) �. 887,061 7 _....._.._1720 ,716) 82,424 283,126 (100,192) 4,147,843 11,716 422,040 1,1016,714 142,062 13,201 73, 3,551 w ti ` .... _ 1 1 7 .. :. 74761 d, THIS PAGE TIO LEFT BLANK MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL AFFORDABLE HOUSING PROGRAMS SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Variance Favorable Actual Unfa°vor�bla Revenues: Investment Income 6,180 $ 28,578 $ 22,398 Miscellaneous 115,859 1 Total Revenues 6,180 1,44,437 Expenditures: Current: Economic Environment: Affordable Housing Initiatives 56,180 56,180 Elderly Homeowner Rehabilitation 16,126 334 15,792 Rental Rehabilitation 26,472 26,472 Total Expenditures: 98,778 334 44 Excess of Revenues Over/ (Under) Expenditures (92,598) 144,103 236,701 Other Financing Sour cest(Uses): Reserve for Contingencies Excess of Revenues and Other Sources Over/ (Under) Expenditures and Other Uses (97,598) 144,103 241,701 Fund Balance, October 1, 2000 133,563 133,553 Fund Balance,September 30, 2001 $ 241701 E-15 MONROE COUNTY, FLORIDA,-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND�ACTUAL FINE AND FORFEITURE SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2001, Variance Favorable Actual - --Iynfal Revenues: Taxes 28,258,639 $ 27,213,228 $ (1,045,411) Intergovernmental 30,000 25.6CA (4,336) Charges for Services 2.170,000 2,080,306 (89,694) Fines and Forfeitures 1,400,000 1,366,713 (33,287) Investment Income 600,000 895,526 295,526 Miscellaneous - '13,375 13 Total Revenues 32,458,639 31,594.812 ........... Expenditures: Current- General Government: Tax Increment Payment 190,000 167,044 22,956 Vehicle Replacement 8,756 - ........... ...... A Total General Government 198,756 167,044 31,712 Public Safety: Sheriffs Budget 28,631,512 28,631,512 Sheriffs Group Insurance 3,396,705 3.384,134 12,571 LE EA Funds 75,000 33,599 41,401 Jail Operations 133,772 111,748 22,024 Public Works Correction Facilities 1,257,795 1,094,323 163,472 Keys to Recovery Program 82,178 2 -l '...- --- 1-- .111 --"� 1 - - ...- --I............ Total Public Safety 33.576,962 33,337,492 239,410 Court Related- Sheriff Extradition 96,000 73,728 22,272 Court Reporting Services 78,500 77,930 570 Clinical Evaluations 40,000 36,600 3,400 Court Interpreters 29,000 26,904 2,096 Witness Coordination 55,200 41,687 13,513 Expert Witness Fees 41,500 24,995 16,505 Public Defender Conflicts 250,400 232,755 17,645 Other Circuit Court Criminal Costs 26,900 25,58,3 A 317' Total Court Related 617,500 540,182 7713114 E-16 (Continued) MO OE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND,BALANCE-BUDGET ANDACTUAL FINE AND FORFEITURE SPECIAL REVENUE FUND-CONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Variance Favorable Bud a Actual (Untavo Iota) Total Expenditures ,393,216 34,044,718 00 Excessof Revenues Over/ _ ,. 1,9 ,579 2, S1 S,3 7) (llraar)Expenditures .�.m_._.._�_ : ...._..._C.�- '� .� Other Financing Sources/(Uses): Reserve for Contingencies (649,755) 649,755 _µ.. Operating Transfers to Other Funds Total Other Financing Sourcest(Uses) ..... ,239 4, 15� 664,324 Excess of Revenues and Other Sources Over/ (Under)Expenditures and Other Uses (2,603,818) (2,4 ,621) 146®997 Fund Balance, _...__w. ,_..... 14,696,921 ctcl�ar 1,2 0 14�696,921 .__ .. .:..��.,. ..,�:m.w. Fund Balance, September 30, 2001 $ _.... .. 3�10 $ �..�124 ��Q�0. $ W_.�. 1 997 - 7 MONROE COUNTY, FLORIDA®BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND SALANCE43UDGET AND.ACTUAL ROAD AND BRIDGE SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Variance Favorable Actual __(Unfavorabl .......... Revenues: Taxes $ 1,097,750 1,515,739 $ 417,989 Intergovernmental 2,725,000 3,405,615 680,615 Charges for Services 17,000 26,020 9,020 Investment Income 500,000 746.735 246,735 Miscellaneous 33, , 0341W 70,168 Total Revenues 4,372,750 5,797,277 1.424,527 Expenditures- Current: Transportation: Road Department 2,499,992 2,248,539 251,453 Boot Key Bridge 33,261 14,876 18,385 County Engineer Road and Bridge 676,834 326,404 350,430 Local Option Gas Tax: Street Lighting 251,948 223,189 28,759 Local Option Gas Tax Projects 578,880 130,214 448,666 80% Gas Tax 4,580,135 2,231,928 2,348,207 In-House Projects 250,000 183,031 66,969 Marathon Roads 1,000,000 - 1,000,000 Islamorada Roads 569,000 569,000 Total Transportation 10,440,050 5.358,181 5,081,869 Economic Environment: Veteran's Affairs Transportation 110,113 1,02,141 7.972, ............. Human Services- Middle Keys Guidance Clinic 69,971 41,505 28,466 Guidance Clinic Transport 56,600 53,550 3,050 Transportation-Social Services 950,672 964,143 96.529 Total Human Services 1,077,243 94,9.198 128,045 Total Expenditures 11,627,406 6.4M.520 __5,2'17,886 Excess of Revenues Over/ (Under)Expenditures 6,642,413 E-18 (Continued) MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND RANGES IN FUND SALANCE43UDOET A140 ACTUAL ROAD AND BRIDGE SPECIAL REVENUE FUND -CONTINUED FOR T FISCAL YEAR ENDED SEPTEMBER 30,2001 Variance Favorable (U v�ruEl Other Financing Sources/(Uses)- Reserve for Contingencies (390,287) 390,287 Operating Transfers from Other Funds 644,128 644028 Operating Transfers to Other Funds .....( m.. 11 (.... ...w� 30.288 Total Other Financing _ ,.. 6,.. _., 1,064,703 g 1 2 7 _... _._.. ..__--..._v.._..___...._. Excess of Revenues err Sources Over/ (Under) Expenditures and Other (8,184.062) (476,946) 7,707,116 Fund Balance,October 1. 2000 14, ,624 14, 3,624 Fund Balance, Pt ran r 30, 2001 .__ ._ w�%_mw6 13616678� 7 70 1116 7 _. :.w.. 0 61 MONROE COUNTY, FLORIDA®BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL LAW LIBRARY SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2001 Variance Favorable Actual Revenues: Charges for Services 35,000 44,530 9,530 Investment Income 500 1,822 1,322 Miscellaneous — 1,680 1 Total Revenues 35,500 48,032 12,w ........... Expenditures: Current: Court Related: Judicial Support 76,774 67,0121 9,153 Excess of Revenues Over/ (Under)Expenditures 22,285 Other Financing Sources/(Uses): Reserve for Contingencies (3,451) 3,451 Operating Transfers from Other Funds 30,0W 00 Total Other Financing Sources/(Uses) 26,549 3 1"0,000 3145 ................. Excess of Revenues and Other Sources Over/ (Under)Expenditures and Other Uses (14,725) 11,011 25,736 Fund Balance, October 1,2000 40,946 40, Fund Balance, September 30, 2001 E-20 MONROE COUNTY, FLORIDA®BOARD OF COUNTYCOMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE®BUDGET AND ACTUAL TOURIST DEVELOPMENT, ALL,DISTRICTS,TWO CENT SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Variance Favorable tad et Actual Unfavrablow .--- Revenues: Taxes $ 2,247,775 2,692,176 $ 444,401 'Charges for Services — 35,463 35,463 Investment Income ®- 1,99,033 199.033 Total Revenues 2,247,775 2.926,672 67'8,897 Expenditures: Current: Economic Environment: Cultural Umbrelta 440,000 373,037 66,963 Fishing Umbrella 440,000 425,512 14,488 Dive Umbrella 200,000 175,993 24,007 Operations 1,225,981 962,706 263,275 Catastrophic Emergency 958,286 — 958,286 Special Projects 490 306,330 i ,199 Expenditures 3,754,796 2,243,578 1 1,21§ Excess of Revenues Over/ (Under)Expenditures (1,507,021) 683,094 2,190,115 Other Financing Sourcesf(Uses) Operating Transfers to Other Funds 2t, Excess of Revenues Other Sources Over/ (Under)Expenditures and Other Uses (1,540,873) 654,213 2,195,086 Fund Balance, October t, 2000 3,512,151 3,512,151 Fund Balance, September 30, 2001 ,97�1 :Z,74_ $ 2195,086 E-21 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL TOURIST DEVELOPMENT,ADMINISTRATIVE AND PROMOTIONAL,TWO CENT SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2001 Variance Favorable (Unfavorable) .......... ........... Revenues: Taxes 4,657,829 5,578,718 $ 920,889 Charges for Services — 73,486 73,486 Investment Income 220,019 220,019 Miscellaneous 361 Total Revenues 4.657,829 5.872,584 1,214,755 Expenditures- Current: Economic Environment Advertising and Promotion 3,682,421 3,299,864 382,557 Administrative Services 484,186 456,612 27,574 Catastrophic Emergency 1,145,800 — 1,145,800 Special Projects 1.200,970 1,198,408 2,662 we Total Expenditures 6,513,377 4i954,884 1,558,,493 Excess of Revenues Over/ (Under) Expenditures (1,855,548) 917,700 2,773,248 Other Financing Sources/(Uses) Operating Transfers to Other Funds Excess of Revenues and Other Sources Over/ (Under)Expenditures and Other Uses (1,963,011) 810,237 2,773,248 Fund Balance, October 1,2000 4,040,296 4,040.296 — Fund Balance, September 30, 200177 2 2 77'3 248 ® 2 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL TOURIST DEVELOPMENT, DISTRICT#OPIE, THREE GENT SPECIAL REVENUE FUND FOR THE FISCAL YEARENDED SEPTEMBER 30, 2001 Variance Favorable Actual Revenues: Taxes 1,873,117 2,227,776 $ 354,659 Charges for Services — 29,344 29,344 Investment Income 165,850, Total Revenues 1,873,1117 2,422,,970 9,653 Expenditures: Current: Economic Environment: TDC Administrative 55,084 46,216 8,868 Tourist Information Services 227,000 215,333 11,667 Bricks and Mortar 2,095,733 426.205 1,669,528 Special Events 269,830 258,208 11.622 Promotion and Advertising 674,541 609,007 65,534 Beaches 350,000 119,500 230,500 Catastrophic Emergency 376,604 — 376*604 Total Expenditures 4 048,792.1 1,674.469 2.374.,323 Excess of Revenues Over/ (Under)Expenditures (2,175,675) 748,,501 2,924,176 Other Financing Sources/(Uses): Operating Transfers to Offier Funds 23�200) Excess of Revenues and Other Sources Over/ (Under)Expenditures and Other Uses (2,198,875) 725,301 2,924,176 Fund Balance, October 1, 2000 28,67750 2,867.750 — Fund Balance, September 30, 2001 $ 668 875 24j71k E-23 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL TOURIST DEVELOPMENT, DISTRICT O,THREE CENT SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2001 Variance Favorable .. ! ' _...._... Actual (Unfavora Isu _ Revenues: Taxes 156,392 205,50249.110 Charges for Services -- 2,707 2,707 Investment Income Total Revenues 166,392.. 227,386__. .. 70.994, Expenditures- Cur-rent: Economic Environment: TDC Administrative 4,340 4,2 Tourist Information Services 26,931 26,931 Bricks and Mortar 230,163 31,046 199,117 Special Events 14,656 5,000 9,656 Promotion and Advertising 91,605 54,463 37,142 Catastrophic Emergency 29,502 2 2 ,497 Total Expenditures � 399,197.. 123,700 275 ,... ...._... ._..�, ,�.� � Excess of Revenues Over/ (Under) Expenditures (242,805) 103,686 346,491 Other Financing Sources/(Uses) Operating Transfers to Other Funds ,fl7t W �070� Excess of Revenues and Other sources Over/ (under)Expenditures and Other Uses (247,875) 96,616 346,491 Fund Balance, October 1, 2000 328,264, 326,2 Fund Balance, September 30, 2001 $ .. 426 I _ ", 1 ""C"t E-24 nJ MONK E COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE•BUDGET AND ACTUAL TOURIST DEVELOPMENT, DISTRICT HRE,THREE CENT SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEM ER 30, 2001 Variance Favorable Actual Unfavc� ble) Revenues: ._ .w..-__--__m..�..__........,. Taxes 396,695 543,148 146,453 Charges for Services — 7,155 7,155 Investment Income 27,915 27,915 Miscellaneous 5,209 5 91 Total Revenues 396,695 583,427 186,732 Expenditures: Current Economic Environment: TDC Administrative 9,646 9,430 216 Tourist Information Services 3 , 88 32,588 Bricks and Mortar 3 ,378 111.790 ,588 Special Events 34,418 — 34,418 Promotion and Advertising 184,073 162,633 21,440 Catastrophic mergers ....,.u6 ,34... �...._...� Total Expenditures _.. _. 683,427 316,4 1 Excess of RevenuesOver/ (Under) Expenditures (286, 266,986 53,71 Other Financing Sources/(Uses) Operating Transfers o Other Funds _ w mm 099 �I Excess of Revenues and Other Sources Over/ (Under) Expenditures and Other Uses (294,831) 258,887 553,718 Fund Balance, October,1. 2000 431,8N 431,884 Fund Balance, September 30, 2001 137,9§�q_ S 0 771 55 t .a MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS I STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL TOURIST DEVELOPMENT, DISTRICT FOUR,THREE CENT SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Variance Favorable Budget tual ............Ac....................--- (.Unfavorable..... Revenues: Taxes $ 449,277 $ 520,567 $ 71,290 Charges for Services ,, — 6,857 6,857 Investment Income — 40.994, 40,994 Total Revenues 449,277 568,418 119,141 Expenditures: Current: Economic Environment: TDC Administrative 12,995 11,038 1,957 Tourist Information Services 15,870 15,870 -- Bricks and Mortar 654,452 277,185 377,267 Special Events 72.018 1,935 70,083 Promotion and Advertising 177,148 156,917 20,231 Catastrophic Emergency 127-264. — 127,264 Total Expenditures 1,059,747 462,945 596,802 Excess of Revenues Over/ (Under)Expenditures (610,470) 105,473 715,943 Other Financing Sources/(Uses) ,Operating Transfers to Other Funds 7*5n ...... Excess of Revenues and Other Sources Over/ (Under)Expenditures and Other Uses (618,053) 97,890 715,943 Fund Balance, October 1® 2000 Fund Balance,September 30,2001 -183,324 A?A-A.- E-26 MONROE COUN , FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGE IN FUND BALANCE -BUDGET AN'I$ACTUAL: TOURIST DEVELOPMENT,DISTRICT#FIVE, THREE CENT SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMRER 30, 2001 Variance Favorable I gad et Actual _._ �Un vorabl q Takes 577,320 638,456 61,136 Charges for Services 1 ,410 Investment Income 69.440 6 ,4401. ._ . _m�_... . 2 1 6, 6 Total Revenues . . 77,3 '0 716,306..._ �....�..... ....�.. ,_„�._ ....____�.��...........�..._. Expenditures: Current: Economic Environment: TDC Administrative 16,286 14,337 1,949 Tourist Information Services 10,871 10,67 Bricks and Mortar 748,457 247,061 501,396 Special Events 29, 55 9,413 19,642 Promotion and Advertising 293,589 214,853 76,7 Catastrophic me en 103,5368: ,_ ,. .... .,..r3. . r 103,368 Total Expenditures 1,201,626 4 ,5 7 05. 1 Excess of Revenues Over/ (Under) Expenditures (624,306) 219,771 844,077 Other Financing ou st(Uses) Operating T nsfe to father Funds Excess of Revenues and Other Sources Over/ (Under)Expenditures and Other Uses (632,577) 211,500 844,077 Fund Balance, October , 1" 72,776 1.172.778 ...,.....,.„........_.m.,..,,.o w�. ...,.... Fund Balance, September 30,2001 �0 �m $ .,- Z $ _ .4 0 7 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL GOVERNMENTAL FUND TYPE GRANTS SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Variance Favorable Revenues: Intergovernmental 13,783,117 $ 7,897,945 $ (5,885,172) Charges for Services 325,285 212,015 (113,270) Investment Income 53,316, 177,272 123,956 Miscellaneous 128,741 108,103 20, Total Revenues 14,290,459 80396 Expenditures: Current: Public Safety: Inmate Intervention/Residential Program 1 97,194 93,990 3,204 FEMA-Hurricane Georges 253,214 208,257 44,957 FEMA-Tropical Storm Mitch 1,184,062 939,254 244,808 FEMA-Hurricane Irene Public Assistance 41,800 41,800 - Emergency Management Base Grant 132,937 108,743 24,194 Radiological Emergency Preparedness 109,000 97,930 11,070 Hurricane Shelter Generator 89,774 88,393 1,381 Nutrition Center Shutters 298,135 292,290 5,,845 Rural EMS Matching Grant 100,217 100,217 - Trauma Helicopter 81,500 57,183 24,317 EMS Award Grant 285,946 229,182 56,764 Canal Cleanup 4,474,904 2,,887,677 11,587,227 Total Public Safety 148,683 5,144.916 2,003 767 Physical Environment: HQS Onsite Sewage Disposal 438,822 438,822 Sanitary Wastewater Master Plan 78,127 78,127 Channel Marking Plan 28,,913 20,163 8,750 Derelict Vessel Removal Fish and Wildlife 164,105 140,317 23,788 FWCC Restricted Area Grant 10,000 3,995 6,,005 Boot Key Harbor FWCC 90,000 51,039 38,961 Stormwater Waste Master Plan 589,059 589.05T 2 SWPP Boaters Guide 57,000 20,000 37,000 Homeowners Wastewater Assistance 2,292,000 100,000 2,192,000 DCA Canals&Post Disaster 262,950 48,400 214,550 Sentinel Fisheries Program 10,090 1,253 Total Physical Environment 4,028,319 983,061 3.045.258 E-28 (Continued) MONROE COUNTY, FLORIDA-BOARD OF COUNTY OMMIS `IONE S STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL GOVERNMENTAL FUND TYPE GRANTS SPECIAL REVENUE FUND -CONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2001 Variance Favorable 1 r1tavorable .. .__.... ud '�t.... ........ _ �.�_..Actual.. ..... _......_. _......�..... Transportation- Transportation Study Plan Update 400,033 106,780 293,253 Overseas Heritage Trail Greenways, 1,569 1,566 Bicycle Pedestrian Coordination 2000 30,016 29,228 788 Bicycle Pedestrian Coordination 2001 138,563 30,579 107,984 Overseas Heritage Trail 2,000,000 -- 2,000,000 Dept Of Transportation.-Aerolite Bus 111121 1. ,1 9 �� ,402,111 Total Transportation 2,661'39.._.,1 272.. .... �...��.-. mm .. ..�� _... ._.. __......._... Economic Environment- JTPA Summer Youth Ernplyrnnt&Training 214,513 77,931 136,582 Senior Community Serv. Employment 77,450 169 77,281 JTPA Liaison 62,685, 17,864 44,,721 Total Economic Environment 354,548 .._�: 95,964 258,564 Human Services: Heron Residential Program 44,128 ,1 -- Residential Substance Abuse Treatment 77.933 19,660 56,23 Senior Community Serv. Employment 398,111146,615 Title111-13 Support Services 162,108 122,422 39,686 Nutrition Title III 245,025 178,870 66,155 Nutrition Title III -C2 301,344249,571 51,773 Alzheimer's Disease Initiative 119,803 63,786 56,017 Community Care for Disabled Adults 201,057 122,369 78,688 Community Care for the Elderly 1,302,476 778,859 523,617 Home Care for the Elderly 33,168 18,390 14,778 amuel®s House 1 38,688 38,476 212 FKOC Sunrise House 31,311 31,311 -- Juvenile Community Intervention 45,015 44,798 217 Residential Detox 1 30,606 30,60 -- Low Income Home Energy Program 163,341 1132,387 30,9 54. Total Human Services 3,,194,114 2,127,129 1,066,985 Culture and Recreation, Library Services and Technology nt 75,161 75,161 Florida Library Literacy 24,666 24,620 68 State Aid to Libraries 214,026 214,926 Sombrero Beach Rest rooms 26,094 2,063 24,031 Settler's Park-SFCURP 23,867 23,65 Marathon Marina EPA 1, -- 1,500 ` Total Cultural and Recreation 366,436 340,622 25,8114 E-29 (Continued) MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL GOVERNMENTAL FUND TYPE GRANTS SPECIAL REVENUE FUND -CONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Variance Favorable ,--A, ct,ua,l— U.n.favorab.1e) Court Related: Court Reporter Grant In Aid 37,078 37,078 — Local Law Enforcement Block Grant-1999 146,030 107,748 38,282 Local Law Enforcement Block Grant-2001 110,486 — 110,486 Traffic Infraction Hearing Officer-2001 28,950 28,950 — Traffic Infraction Hearing Officer-2002 Total Court Related 336,205 ___"'173,776 162,429 Total Expenditures 18,109,696 9,144�,748 8,964,948 . . ............ Excess of Revenues Over/(Under)Expenditures _ ,819,23D 3 3,069.824 Other Financing Sources/(Uses): Reserve for Contingencies (61,500) — 61,500 Operating Transfers from Other Funds 3,3811,916 1,317179 (2,064,737 Total Other Financing Sources/(Uses) 3,320,416 1,317,179 Excess of Revenues and Other Sources Over/(Under) Expenditures and Other Uses (498,821) 567,766 1,066,587 Fund Balance, October 1, 2000 2.215,352 2,215,352 Fund Balance, September 30, 2001 $ $ ___2 783 1,18 $ 1066 587 E-30 ` MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL IMPACT FEES -ROADWAYS SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Variance Favorable d at._...... Actual (Unfavorable Investment Income 183,500 $ 410,238226,738 Miscellaneous 02,0.0..._,. �... .._ . � _. ., . �..:�134) Total Revenues 385,5W 558,104 172.604 Expenditures: Current: Transportation: Fair Share Improvement County Wide 2,209,62E 2„209,626 Fair Share Improvement Dist 1 267,776 267,776 Fair Share Improvement Dist 2 984,369 -- 984,369 Fair Sham Improvement Dist 3 1,316,788 1,316,788 Fair Share Improvement Key Colony Beach 111,512 111,512 Florida Keys'Scenic Hwy Master Plan 40,000 40,000 ...Marathon Road Impact ., aa.",�._..._.. . 1 32 _.. 1 1�32 11, Total Expenditures 5„,051,405 5,051,405 Excess of Revenues Over/ (Under) Expenditures (4,665,905) 558.104 5,224,009 Cher FinanceSources/(Uses), Operating Transfers to Other Funds _..._ ..�1, 9,02E .�...._`.w12� 1,004,POO, Excess of Revenues and Other Sources Over/ (Under)Expenditures and Other Uses (6,314,933) (86,024) 6,228,909 Fund Balance,October 1, 2000 7,628,532 7,628,532 Fund Balance, September 30, 2001 $ . ._.__......1�313 599 $ ..m 7 54 , 0 $ 6228909 C - 1 MONROE COUNTY, FLORIDA®BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND,ACTUAL IMPACT FEES®PARKS AND RECREATION SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEM ER 30, 2001 Variance Favorable et Actual Un �vorable � __... _...._r._._ . _. . Revenues' _ __...�. Investment Income 25,000 43,091 8,01 Miscellaneous 65,000 52.365 ... I� ...�. Total Revenues 90,000 95,456 5,4 Expenditures: Current: Culture and Recreation: District I Parks and Recreation Project 18,927 18,927 District 2 Parks and Recreation Project 16,801 16,801 District 3 Parks and Recreation Project 191,136 191,136 Key Colony Beach Parks and Rec. Project 4,137 4,137 Veterans Park 45,000 45,000 Harry Hams Park 41,107 41,107 Settler's Park 21,020 , Coco Plum Beach 69,667 6 ,67 Higgs Beach 40,182 40,182 WiIhelmna Harvey Park 0 Total Expenditures 507,,977 ,977 Excess of Revenues Over/ (Under)Expenditures (417,977) 95,456 513,433 Other Financing urst(U ): Operating Transfers to Other Funds Excess of Revenues and Other Sources Over/ (Under)Expenditures and Other(Uses) (426,677) 95,456 522,133 Fund Balance, October 1, 2000 778,598 778,5 — Fund Balance, September 30,2001 , E-32 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUM,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET ANQ ACTUAL IMPACT FEES -LIBRARIES SPECIAL REVEI4UEFUND FOR THE FISCAL YEAWENDED SEPTEMBER 30, 2001 Variance Favorable Ac! nfayRv�b Revenues, _I!t_ __ft_. Investment Income 5,000 $ 20,018 $ 15,018 Miscellaneous 70,000 49.804 Total Revenues 75,000 69j822 Expenditures: Current: Culture and Recreation: County Wide Library Projects 358.828 3,58,828 Excess of Revenues Over/ (Under) Expenditures (283,828) 69,822 353,650 Other Financing Sour {Uses): Operating Transfers to Other Funds 3II — ........... Excess of Revenues and Other Sources Over/ (Under) Expenditures and Other Uses (287,428) 69,822 357,250 Fund Balance, October 1. 2000 11 356,1111 Fund Balance,September 30, 2001 425 93 � 357250 E-33 MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURESAND CHANGES IN FUND BALANCE-BUDGET ANQ ACTUAL IMPACT FEES-SOLID WASTE SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2001 Variance Favorable Actual ..,— ora(Unfavb Revenues: Investment Income 3,000 $ 10,701 7,701 Miscellaneous 752 762 Total Revenues 18.0w 26#453 8,453 ............. Expenditures: Current- Physical Environment: County Wide Solid Waste Projects 171,980 Excess of Revenues Over/ (Under)Expenditures (153,980) 26,453 180,433 Other Financing Sourcel(Use# Operating Transfers to Other Funds 500 ............lmmltio Excess of Revenues and Other Sources Over/ (Under)Expenditures and Other Uses (154,480) 26,453 180,933 Fund Balance, October 1, 2000 195,482 195,482 Fund Balance, September 30, 2001 $ 41 II2 1 $ 180 933 E-34 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONER$ STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL IMPACT FEES-POLICE FACILITIES SPECIAL REVENUE FUND FOR THE FISCAL YEAR END EPTEMBER 30,2001 Variance Favorable Actual (Unfavorable) Revenues: Investment Income 25,000 $ 31,785 6,785 Miscellaneous 40,000 27,254 Total Revenues Expenditures: Current: Public Safety: County Wide Police Facility 238,608 — 238,608 Stock Island Jail Dorms 70,000 24,,345 45,655 Stock Island Jail Cameras 10,000 — 10,000 Mobile Fining Range 220.000 20,2000 Total Expenditures 538 8 24345 514 Excess of Revenues Over/ (Under) Expenditures (473,608) 34,694 508,302 Other Financing Scar (Uses): Operating Transfers to Other Funds Excess of Revenues and Other Sources Over/ (Under) Expenditures and Other Uses (477,208) ®6 511,902 Fund Balance, October 1, 2000 600,921 600,921 Fund Balance, September 30, 2001 $ Pt713 $ 636615 wmm511 , E-35 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN,FUND BALANCE-BUDGET AND ACTUAL IMPACT FEES -FIRE AND EMS SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2001 Variance Favorable udet Actual Unfavoraible Revenues: Investment Income 6,200 $ 11,770 $ 5,570 Miscellaneous 20,500 23,519 3,019 Total Revenues Expenditures: Current: Public Safety- District I Fire& EMS Praject 6,364 — 6,364 District 2 Fire & EMS Project 8,228 — 8,228 District 3 Fire& EMS Project 64,701 — 64,701 Key Colony Beach Fire& EMS 10,986 — 10,986 District I it Hydrants 36,000 36,000 District 3 Fire Hydrants 18,000 3,600 14,400 Marathon it & EMS District 22,561, 4,561 Total Expenditures 166 840 62161 104.679 Excess of Revenues Over/ (Under) Expenditures (140,140) (26,872) 113,268 Other Financing Sources/(Uses): Operating Transfers to Other Funds Excess of Revenues and Other Sources Over/ (Under)Expenditures and Other Uses (144,140) (26,872) 117,268 Fund Balance, October 1, 2000 239,990 �3 � Fund Balance, September 30, 2001 $ 95850 $ 2.w 1.. $ 117260 E-36 M NRO` COUNTY, FLORIDA-BOARD OF COUNTY OMM11SSIONE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE®BUDGET AND ACTUAL FIRE AND AMBULANCE DISTRICT#1 ®LOWER AND MIDDLE KEYS SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMB R 30, 2001 Variance Favorable del......... Actual „ . . C_ nfav ► ble) Revenue : axes 4,059,01 , , 02) Intergovernmental 10,000 19,729 9,729 Charges for Services 325,855 1,343,958 Investment Income 100,000 165,43E 65,438 Miscellaneous Total Revenues 4,994,870 6,4 7,067 452,197 Expenditures- Current GeneralGovernment: x Collector 120,050 113,478 6,572 Property Appraiser . . ...._.� , 0.�:..� .._.. ......� ..��.. ��du,... ,..� .___ .._" .�_..___..�.._ Total General Government 18 to 1 - 57 Public Safety: Fire Re m Central 1,875,887 1.759,958 115,929 Lower& Middle Keys Ambulance ,1.._76.�.,...... �0..... _. ,.�.._..,�0.....��... . ��...�._1.0..3. , 435 �.�_,.... Total Public Safety 5,051., 7 4,832,1 219,764mIT .. .. .. „ ._w . Total Expenditures _ 5,239,057w .. _ .. ..5,012,721. 6 Excess of RevenuesOver/ (Under) Expenditures (244,187) 434,346 678,533 Other Financing Sou st(U s)r Operating Transfers to other Funds (804.650) (804,650) Capital Lease Aquisition 285,414 5,414 Total Other Financing Sources/(Uses) ...... .1 ,23E _ _.... .. ... .. ... Excess Revenues and Other SourcesOver/ (Under) Expenditures nOther Uses (763,423) (84,890) 678,533 Fund Balance, October 1. 2000 1,($35,7361,635,73 1• 6 T6 Fund Balance, September 30, 2001 � ._.,.�, . 7213. $ w �.. 1 �.�.�...-�.m � �... .,. . .. E- 7 MONROE COUNTY,FLORIDA®BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE®BUDGET ANU ACTUAL TRANSLATOR SYSTEM SERVICE DISTRICT SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Variance Favorable B!* Actual Revenues: Taxes $ — $ 14 $ 14 Investment Income 288 1,005 717 Miscellaneous 82.200 104,500 22,300 Total Revenues 82,488 105,619 23,03.1 Expenditures: Current Public Safety: 73.865 7 41.518 Excess of Revenues Over/ (Under)Expenditures 8,623 73,172 64,549 Other Financing Sod rcest(Uses): Operating Transfers to Other Funds Excess of Revenues and Other Sources Over/ (Under) Expenditures and Other Uses (552) 63,997 64,549 Fund Balance, October 1, 2000 552 Fund Balance, September 30, 2001 $ $ 64549 $ 64549 E-38 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET ANaACTUAL UPPER KEYS HEALTH CARE SPECIAL TAXING DISTRICT SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Variance Favorable Actual (Unfa yoq!ble) Revenues: Investment Income 1 00.0w $ 180,333 80,333 Miscellaneous — 15 15 Total Revenues 100,000 180,348 80.348 Expenditures- Current: General Government: Tax Collector Fees 100 100, Human Services: Trauma District Administration 135,182 131,519 3,663 Trauma Transportation and Treatment 1,248,586 277,282 971,304 Trauma Prot ransportaLion 147,879 758 147,121 125,210 470,904 Trauma Facility Upgrade Total Human Services 534,769 1.592,992 Total Expenditures 2.127,861 534,769 1.593.092 Excess of Revenues Over/ (Under) Expenditures 1,673,440 Other Financing Sources/(Uses): Reserve for Contingencies (98,543) 98,543 Operafing.Transfers to Other Funds �1832 Total Other Funding Sources/(Uses) .......... Excess of Revenues and Other Sources Over/ (Under) Expenditures and Other Uses (2,144,236) (372,253) 1,771,983 Fund Balance, October 1, 2000 3,559,662. 3,559,662 — .......... Fund Balance, September 30, 2001 $ 1 2 �74Q9 ........... E-39 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL FIRE AND AMBULANCE DISTRICT#6-KEY LARGO SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2001 Variance Favorable Actual Revenues: Taxes $ 740,924 $ 713,839 $ (27,085) Charges for Services -- 10,881 10,881 Investment Income 15,000 52.999 37,999 Miscellaneous 16,075 16,158 83 Total Revenues 771,,999 793,8711 21,0j,78 Expenditures: Current: General Government: Vehicle Replacement 41,067 — 41,067 Tax Collector Fees 24,000 20,573 3,427 Property Appraiser Fees 12,500 Total General Government 7 33.073 44,,494, Public Safety: Key Largo Ambulance 260,138 210,715 49,423 Key Largo Fire& Rescue 1,147,590 999,,175 148,05 Total Public Safety 1,407,728 1,209,890 197,838 Total nditures 1,485,295 1,242.963 2.42,332' Excess of Revenues Over/ (Under)Expenditures (713,296) (449,086) 264,210 Other Financing Sources/(Uses): Reserve for Contingencies (9,500) 9,500 Operating Transfers to Other Funds (156,055) (156,055) Capital Lease Acquisition 601,647 601.647 Total Other Fundirkj Sour cest(Uses) 436,092 445,592 9,500 Excess of Revenues and Other Sources Over/ (Under) Expenditures and Other Uses (277,204) (3,494) 273,710 Fund Balance, October 1, 2000 6,26,131 626,,131 Fund Balance, September 30, 2001 $ ......- $ 622&;�T $ 273719 E-40 f MONROE COUNTY, FLORIDA-BOARD OF COUNTY OMMIS N R STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL UNINCORPORATED AREA SERVICE DISTRICT-PA S AND RECREATION SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER , 2001 Variance Favorable Actual_.. �Urfcrabl _..... v._....__ ._.....Revenues: Tara ,168,355 ,1 9, 7 (39,348) Intergovernmental — 1,500 1,500 Charges Services 25,000 67.828 42,828 Investment Income 30,000 99,916 69.916 Miscellaneous is, 2 ,7112 1 ,71 Total Revenues 1,2 ,355 1,326,963 88,608 Expenditures: Current: Culture Recreation: i Parks& Beaches Unincorporated 1,040,953 918,949 122,004 Islamorada Parks& Beaches0 80,000 Vehicle Replacement 11,984 11, 68 .. ..... .. Total Expenditures ..1.,1. 2 w , 37' 918,..��_.. ........_.._ _.._..�� . 213,9.:...w . Excess of Revenues Over/ (Under)Expenditures 105,418, ,014 30,2,506 Other Financing Sources/(Uses): Operating Transfers ar Funds ' .. M 0 Excess of Revenues and Other Sour Over/ (Under) Expenditures and Other Uses (244,582) 184,229 428,811 Fund Balance, October 1, _ 1,240,2134 1. 40,2 _,.._ Fund Balance, ,September 1 E-41 MONROE COUNTY, FLORIDA®BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL UNINCORPORATED AREA SERVICE DISTRICT-PLANNING, BUILDING AND ZONING SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Variance Favorable Actual (Unfavorable) Revenues: Taxes 1,896,852 1,922,438 25,586 Licenses and Permits 1,015,000 1,210,087 195,087 Intergovern mental 2,004,000 4,051,345 2,047,345 Charges for Services 154,600 206,142 51,542 Fines and Forfeitures 25,000 76,764 51,764 Investment Income 150,000 456,963 306,963 Miscellaneous 6,000 Total Revenues 5,250,452 7,935,941 2.685,489 Expenditures: Current: General Government- Tax Collector Fees 200,000 178,747 21,253 Property Appraiser Fees 135,000 104,786 30,214 County Attorney 72,099 65,972 6,127 Planning and Zoning 1,358,245 1,126,807 231,438 2010 Comprehensive Plan 437,489 58,401 379,088 ROGO Implementation 10,000 - 10,000 Planning Commission 44.139 42,324 1,815 Growth Management 398,662 305,976 92,686 Planning and Building Refunds 18,000 5,125 12,875 Vehicle Replacement 87,903 - 87.903 Islamorada GMSTU 240,285 240,285 Marathon GMSTU 246,1166 246,,166 Total General Government 3,247.988 1,888,,138 1,359,850 Public Safety, Building Department 1,423,890 1,325,068 98,822 Code Enforcement 996,577 838,064. 158,513 Fire& Rescue Coordinator 202,329 151,750 50,579 Fire Marshall 223,042 215,114 7,9 Total Public Safety 2,84,5.838 2,529,,996 315,842 Physical Environment: Environmental Resources 279,558 278.763 795 Marine Resources 186 417 184 518 1,899 Total Physical Environment 465,975 463,281, 2,694 E-42 (Continued) MONROE COUNTY, FLORIDA®BOARD Of COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -'BUDGET AND ACTUAL UNINCORPORATED AREA SERVICE DISTRICT-PLANNING, BUILDING AND ZONING SPECIAL REVENUE FUND-CONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Variance Favorable et Actual Total Expenditures 6,,559.801 4,881,415 1,678,386, ........... Excess of Revenues Over/ (Under)Expenditures (1,309,349) 3,054,526 4,363,875 Other Financing Sources/(Uses): Reserve for Contingencies (8,568) 8,568 Operating Transfers to Other Funds 9s!�59) Total Other Financing Sources/(Uses) 612T 91 935 Excess of Revenues and Other Sources Over/ (Under) Expenditures and Other Uses (2,237,476) 2,134,967 4,372,443 Fund Balance, October 1.2000 8,684,130 8,,6M.130 — Fund Balance, September 30, 2001 $ 6 $ 081 9 4372443 o E-43 MONROE COUNTY,FLORIDA r BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL MUNICIPAL POLICING SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Variance Favorable .......... Budp ActualUnfavorable) Revenues: Taxes $ 3,656,499 $ 3,532,206 (1124,293) Charges for Services 2,078,051 2,411,893 333,842 Investment Income — 57,982 57,982, Total Revenues 5,734,550 6,002,081 261,531 Expenditures: Current Public Safety: Insurance Unincorporated Layton 331,385 248,140 83,245 Insurance Islamorada 109,357 106,319 3,038 Insurance Marathon 107,541 97,416 10,125 Sheriff Unincorporated Layton 2,592,205 2,592,205 Sheriff Islamorada 929,736 929,736 Sheriff Marathon 885,917 $86,917 Total Expenditures 4,956,141 4,859,733 96j408 Excess of Revenues Over/ (Under) Expenditures 778,409_, o. 363 Other Financing Sour cest(Uses): Reserve for Contingencies (203,584) 203,584 Operating Transfers to Other Funds 112,w0 Total Other Financing Sources/Uses) w 203,584 Excess of Revenues and Other Sources Over/ (Under)Expenditures and Other Uses 462,825 1.030,348 567,523 Fund Balance, October 1,2000 — — Fund Balance, September 30, 2001 1, 030 E-44 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL 911 ENHANCEMENT FEES SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2001 Variance Favorable Actual Revenues.- Charges for Services 317,365 $ 420,521 103,156 Investment Income 15, 30,338 1503m, Total Revenues 332,366 450,869 ..15,4 Expenditures: Current: Public Safety, 911 Emergency System 709 461,068 245,644, Excess of Revenues Over/ (Under)Expenditures (374,344) (10,209) 364,135 Fund Balance, October 1, 2000 528,666 528,,666 — Fund Balance, September 30, 2001 $18467 $ 3,64 135 E-45 MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGETAND ACTUAL DUCK KEY SECURITY DISTRICT SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Variance Favorable Actual ------- _...,(Unfavorab Revenues: Investment Income 2,000 7,530 $ 5.530 Miscellaneous 65,000 69,256 Total Revenues 67,11M 76,,786 9,786 ............. Expenditures: Current: General Government- Tax Colledor Fees ................ 2,r= 40 145 Public Safety: Island Security 91,450 .62 Total Expenditures 03,650 65.041 28,609 Excess of Revenues Over/ (Under)Expenditures (26,650) 11,745 38,395 Other Financing Sou (Uses): Reserve for Contingencies Excess of Revenues and Other Sources Over/ (Under)Expenditures and Other Uses (36,650) 11,745 48,395 Fund Balance, October 1, 2000 12, 1 -1121503 Fund Balance,September 30, 2001 48 395 E-46 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE®BUDGET ANQ ACTUAL LOCAL HOUSING ASSISTANCE SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPT EMBER 30, 2001 Variance Favorable Actual (Unfavora I Revenues: .......... Intergovernmental 725,714 820,445 $ 94,731 Investment Income — 65,923 65,923 Miscellaneous — '211,567 211,,567 ............. Total Revenues 725,714 1.0971935 372,221 Expenditures: Current: Economic Environment: Home Ownership/Rehab Existing 755,0W 607,429 147.571 Home OwnershiplFair Housing 24,128 24,128 Administration 110,856 110,856 — Rental Rehabilitation 355,006 168.,847 186,153 Total Expenditures 1,,244,984, 911,260 333 724 Excess of Revenues Over/ (Under) Expenditures 519 270 186675 705,945 Other Financing Sou (Uses): Reserve for Contingencies 1414 Excess of Revenues and Other Sources Over/(Under)Expenditures and Other Uses-Budgetary Basis 1861675 720,089 Adjustment for.Mortgage Receivables (389,649) (389,649) Adjustment for Mortgage Loans Made 389,649 38,9.649 Total Adjustments Excess of Revenues and Other Sources Overl(Under)Expenditures and Other Uses-GAAP Basis (533,414) 186,675 720,089 Fund Balance, October 1, 2000 1,3411,617 11,34,11,617 — Fund Balance, September 30,.2001 $ 40 L8,203 $ 1528292 $ 720089 E-47 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL CUDJOE GARDENS MUNICIPAL SERVICE CULVERT DISTRICT SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Variance Favorable Actual Unfavorabi Revenues: Investment Income 683 683 Total Revenues 683 683 Expenditures: Current: Physical Environment- Cud"oe Gardens Culverts 12,399 12,3919 Excess of Revenues Over/ (Under)Expenditures (11,716) (11,716) Fund Balance, October 1, 2000 11,716 11,116 Fund Balance, September 30, 2001 E-48 NROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES 1N FUND BALANCE BUDGET AND-ACTUAL BOATING IMPROVEMENT SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Variance Favorable . .....a � et _ Actual tavral le Intergovernmental 162,000 $ 209,47947,479 Charges for Services 70,480 70,46 Investment Income 20 _ Total revenues 16Z000 300.541 136 11 Expenditures, Current: Physical Environment: Boating Improvement 1, -- 1,400 Marine Debris Removal 22,500 16,261 6,239 Derelict Vessels 75,000 23,841 51,159 Channel Markers 27,500 11,822 15,676 Regulatory Zones 18,500 11,970 ,5 Channel Marker/Regulatory Zn Repair 60,000 38,606 21,192 Isla crada Boating Imp. Fund 45,000 — 45,000 Marathon Boating Imp. Fund 25,000 -- 25,000 Key West Boating 96,729 ,7 Special Marine Pro ® 25,271 8,486 16,785 Mooring Field Expenses 30,0006,2 21, Total Expenditures 426, _ . , ..ta...... �..,, 2"I°6,�t1" ' 2'10,783 Excess of Revenues Over/ (Under) Expenditures (266,900) 82,424 , 349,324 Fund Balance, October 1, 2000 422,040 422,040 Fund Balance, September 30, _ . ..._.... _w_ _ 4 MONROE COUNTY, FLORIDA®BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE®BUDGET AND ACTUAL MISCELLANEOUS SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2001 Variance Favorable Actual __(LInfavorable Revenues: Licenses and Permits $ - $ 7,586 $ 7,586 Intergovernmental 35,623 36,878 1,255 Charges for Services - 10,015 10,015 Fines and Forfeitures 215,051 215,051 Investment Income 63.969 63,969 Miscellaneous Revenues 4.WQ 6,086 Total Revenues 40,423 339,585, 299,,102 ............ ....... Expenditures: Current: Public Safety: Growth Management 6,311 3,214 3,097 Emergency Disaster Relief 417,473 Total Public Safety 423,784 405,249 Human Services: Florida Keys Council Handicapped 8,000 11W 6.462, Culture/Recreation: Wilhelmina Harvey Park 6,806 6,806 Settlers Park Landscaping 9,945 9,945 Rath Foundation Donations 4 Total Culture/Recreation 21.651 21,551, Court Related: Alternative Dispute Resolution-Civil 15,000 753 14,247 Article V Trust Fund 35623 35,623 Total Court Related 50,,623 36,376 14 247', Total Expenditures 503,958 56 459 447,499 Excess of Revenues Over/ (Under) Expenditures (463,535) 283,126 746,661 Fund Balance, October 1, 2000 1,106,714 1,106,714 - Fund Balance, September 30, 2001 $ M 643179 $ 1389840 $ 746,"j, -4=17 re E-50 MONROE COUNTY,FLORIDA BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE®BUDGET AND ACTUAL FLORIDA KEYS MARINA-MARATHON SPECIALAEVENUE FUND FOR THE FISCAL YEAR ENDEDSEPT EMBER 30, 2001 Variance Favorable Revenues: _.. _. tI et;_-........ _Actual (Unrofavorabsl _ Charges for Services 78,996 $ 76,996 Investment Income 6®029 6,029 Miscellaneous Revenues 009 Total Revenues 95.034 Expenditures: Current Culture/Recreation Wastewater System 40,0010 33,000 6,200 Marathon Marina Facility 180,000 16 , 26 j6174. Total Expenditures 220,000 195,226 24 ,774 Excess of RevenuesOver/ (Under) Expenditures (220,000) (100„ 119,808 Other Financing c a/'(U a)m 1 0 Operating Transfers Other Fundy ._..�.__ 160 : g_,...... ...,.y..�W .�,., .__ , ... .. _ ,. Excess of Revenues and Other Sources Over/ (Under)Expenditures and Other Uses (40,000) (100,192) (60,192) Fund Balance, 12, October 062 ® ..- _�.. ..,..�: . .W .._��.. .�0 u Balance, September ber 1 ._102,0 41 67 roi MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES INFUN®BALANCE -BUDGET AND ACTUAL ENVIRONMENTAL RESTORATION SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Variance Favorable t Actual (Uctfawor Revenues: Charges for Services 3,238 3,238 $ Investment Income it 3,425 11979 Total Revenues 4.684 6.663 1 IR Expenditures: Current: Physical Environment: Environmental Restoration 3 ,565 33,885 Culture/Recreation: Settees Park 34'124 5103 29,021 Total Expenditures 68,009 5103 62.906 Excess of Revenues Over/ (Under)Expenditures (63,325) 1,560 64,885 Other Financing Sources/(Uses)- Operating Transfers from Other Funds 116 Excess of Revenues and Other Sources Over/ (Under) Expenditures and Other Uses (73,201) (8,200) 65,001 Fund Balance, October 1,20 73,21 73.201 — Fund Balance, September 30. 2001 $ 65 001 E-52 THIS PAGE INTENTIONALLY LEFT BLANK MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING BALANCE SHEET ALL DEBT SERVICE FUNDS SEPTEMBER 30, 2001 1993 1993 Sales Tax Refunding Refunding Revenue& Improvement Improvement Refunding Bonds-1983 Bonds-1988 Bonds ASSETS Assets: Restricted Assets: Cash and Cash Equivalents 579,471 $ 351,724 Total Assets 579471 LIABILITIES AND FUND EQUITY Liabilities- Payable from Restricted Assets: Accrued Interest Payable 49 Fund Equity: Reserved for Debt Service 679,471 1f1 ,42 Total Liabilities and Fund Equity b941 $ 351724 5_1 Clerk's Revenue Note Total 60.4 $ AP � $ 24-9,262 . ,.._. . 00 m2 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES ALL DEBT SERVICE FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 1993 1993 Sales Tax Refunding Refunding Revenue & Improvement Improvement Refunding Bonds-1983 Bonds-1988 Revenues- Intergovernmental $ 650,000 Charges for Services Investment Income 8,925 15,204 161095 Total Revenues 8.925 065,204 16.895 Expenditures: Debt 1 rl W11*569 4,631,288 Excess of Revenues Over/ (Under) Expenditures 7,819 3,635 (4,614,393) Odw Financing Sources/(Uses): Operating Transfers from Other Funds Excess of Revenues and Other Sources Overl(Under) Expenditures and Other Uses 7,819 3,635 (114,393) Fund Balance, October 1, 2000 209,946 575,,836 216.855 Residual Equity Transfer Out w 217,755 — Fund Balance, September 30, 2001 510471 $ 102462 F-3 l Revenue Note Total Igo To 650,000 .,.m..�..� nw � �.. ,000 60,000 ..............M... .A..... ,82 �.........5,517 7 a (158,963) ( ,761,902) 16,037 (86,902) 53,392 1,056,029 76136 r MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES ®BUDGET AND ACTUAL ALL DEBT SERVICE FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Refunding ment Bonds -1983 ................... Variance Favorable l3u�d et Actual I-A nfa Revenues- Intergovernmental $ Charges for Services Investment Income 2, ,925 Total Revenues 8o925 Expenditures- Debt Service Principal Retirement Interest Fiscal Charges 2,000 1 06 894 Total Expenditures 2,0001 1,1 94 Excess of Revenues Over/ (Under)Expenditures 7,819 7,819 Other Financing Sources/(Uses): Reserve for Contingencies Operating Transfers from Other Funds Total Other Financing Sources/(Uses) Excess of Revenues and Other Sources Over/ (Under) Expenditures and Other Uses — 7,819 7,819 Fund Balance, October 1. 2000 209,946 209,946 Residual Equity Transfer Out vi _7q. 765) Fund Balance, September 30, 2001 209 946 _ 09 946) F-5 1993 Refunding Improvement Bonds -1988 Sales Tax Revenue&Refunding Bonds ............ ............ .......... Variance Variance Favorable Favorable Budq_et Actual d rabi ...... !pj Actual,.,, ffiqnt�y�o $ 675,000 $ 650,000 $ (25,000) $ $ 10,000 154204 16,895 .685,000 665,204 _J1 7 16,895 145,895 _ 9, 96 435,000 435,000 4,055,000 4,055,000 234,010 224,222 9,788 574,555 574,555 - 68,680 2,347 50.0,00 lj 48,267 ............ 737,690 Q61,569 4,679,555 4,631,288 48,267 ...................... 1_A4,!FM§§) J116 4393) 65,162 (100,000) 100,000 (90,000) 90,000 - 4,629,555 .......... ......... ...... 4,539,555 4,500.000 ............-. ......... (152,690) 3,635 156,325 (140,000), (114,393) 25,607 575,836 575,836 - 216,855 216,855 - $ 423 146 $ 579,471 $ 156325 $ 6, 192 F-6 (Continued) MONROE COUNTY, FLORIDA BOARD OFCOUNTY COMMISSIONERS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES®BUDGET AND ACTUAL ALL DEBT SERVICE FUNDS a CONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2001 C9'eW'a Rovenuoo Note Variance Favorable B _.w_.....n Actual ��Unfavorable�..._ ,. .�... .�d of ..,..._ .�� . . ......... ........_. _....._d ... Revenues: Intergovernmental $ Charges for Services 60,000 60,000 Investment Income 4,65 , Total Revenues 60,000 64,857 , 5 Expenditures: Debt Service: Principal Retirement 200,000 200,000 Interest 31,000 20,059 10,941 Fiscal Charges 0 " 6i 23 Total Expenditures 235,000 223,620 11,1 0 Excess of Revenues Over/ (Under)Expenditures Other Financing o u st(Uses): Reserve for Contingencies m� Operating Transfers from Other Funds 175,000 1 5,000 Total Other Financing S (Uses) 175,00 `IL7 .0 Excess of Revenues and Other Sources Over/ (Under)Expenditures and Other Uses — 16,037 16,037 Fund Balance, October 1, 2000 53,392 53,302 Residual Equity Transfer Out Fund Balance, September 30, 2001 $ mm._3 3 $ 16 ,. Total Varlanca Favorable �d + t_..� _. Actual.._.....,_., _ Unfavorable' 675,000 650,000 (25,000) 60,000 60,000 34 12,000 747,000 765,881 1 4,690,000 4,690,000 839,565 818,836 20,729 124, 145b .n. ,6 ,24P5 5,517,783 136,4,62 _.............:®907..24�5... __..,.. #761, _...� , 4 _. . _. __- 15, (190,000) 190,000 8045 .......__..... ®® ,55 _ 41675,0 4,675,0 ,. , 5 (292, 90) (86,902) 205,788 1,056,029 ,0 ',029 — (217,7 217,765 751,362 ._._......__ MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING BALANCE SHEET ALL CAPITAL PROJECT FUNDS, SEPTEMBER 30, 2001 Sales Tax One Cent Bond Clerks Infrastructure Capital Revenue Surtax I ents Note Total ASSETS Cash and Cash Equivalents 32,658,780 1,437,174 $ 481,346 $ 34,577,300 Due from Other Funds 331,655 — 331,655 Due from Other Governmental Units 932,532 932,532 Total Assets $__ 3 $ 1437174 $w : 481346. y^ $ 35�841 487 LIABILITIES AND FUND EQUITY Liabilities: Accou Payable $ 424,409 $ — $ 1,040 $ 425,449 Retainage Payable 907,132 — 907,132 Due to Other Funds 650,314 138,601 788,915 Due to Other Governments 12 — 1 Accrued Wages and Benefits Payable �._.�9,813 �.._ ... �m � .� � �. . _19,0,13 Total Liabilities 2,001,680 139,641 2, 41,321 Fund Equity: Fund Balances Reserved for Encumbrances 575,509 — 575,509 Fund Balances, Unreserved 31,345,778 1,437, 74 341,705 33,124,657 Total Fund Equity 31,921,287 1,437,174 341,705 33,700,,166 Total Liabilities and Fund Equity 33922967 m1,437174 $_ m__4 1 6 $.AWAK M NROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF REVENUES, EXPENDITURES AN CHANGES IN FUND BALANCES ALL CAPITAL PROJECT FUNDS FOR THE FISCAL YEAR ENDED SEPTE'MBER 30, 2001 Sales Tax One Cent Bond Clerr Infrastructure Capital Revenue Surtax Improvements Total Note Revenues: Taxes ,719,99 12,719,997 Investment Income 1,514,966 59,746 25,333 1,600,045 Miscellaneous ,7 ,735 Total Revenues 14,271,6 59,,146 25,333 14,356,777 Expenditures: CapitalOutlay: General Government 2,907, -- 2,907,533 Public Safety 104,761 104,761 Physical Environment 222,462 — — 222,462 Transportation 1,886 — — 1886 Human Services 75,635 75,635 Culture and Recreation 2,018,877 — 2,018,877 Court Related17'8,01 178,018 . _ _.W. . a :w, _...... ._ .. ., Total Expenditures 5,331,154 17 ,018 ,509,172 Excess of Revenues Over/ 5 (Under) Expenditures, 8, ,8 59,746 _ 152',6� 7_.._..__. Other Financing Sources/(Uses): Operating Transfers from Other Funds 90,915 90,915 Operating Transfers to tither Funds .._._ 5,295, Total Other Financing Sources/(Uses) _...,....�� 41.: (5,204,411 Excess of Revenues and Other Sources er/(lender) Expenditures and Other Uses 3,736,133 59,74 (152,685) 3,643,194 Fund Balance, October 1,2000 28,1 , 1,377, 28 ,3 30, 6®972 Fund Balance, September 30, 21 31 9ZI 341,705 _ 33,7 ,166 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL-ALL CAPITAL PROJECT FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30 2001 Capital Projects, One Cent Infras °ure'Su _..n...... .. ....._ _ � ,.. .., .._ "V i ..._��.._�... lance Favorable Actual Revenues- Taxes $ 8,000,000 12,719,997 4,719,997 Investment Income 500,000 1,514,966 1.014,966 Miscellaneous — 3 , 35 � ;,735 Total Revenues _._..___.8„500,0 14,271,698 ` 5,771,698 Expenditures: Capital Outlay: General Government 7,829,626 2,907,633 4,922 3 Public safety: Public Safety Projects 450,000 168 449,832 Detention and Correction ®- -- Fire Facility Projects .. 1,16 ,5 1 ,593 1,058,' '70 Total Public Safety 1,613,563 104,161 ....:._____._t.W8.802 Physical Environment 1,000,000 222,462_ ,538 Transportation: Construction Mgmt 312,843 1,8 86 310,957 Human Services 399,325 75,635 323,690 Culture and Recreation 2,730,488 018.877 711,611 _ ... Court Related -� Total Expenditures 13,885,845 _ 5,331,154 _._.__.. 8,5 4,,691 Excess of Revenues r/ (Under) Expenditures 5, 5,845 _w0,54....._ _.._rv.._ 14,326„389 Other Financing Sources/(Uses): Reserve for Contingencies (7,486,676) ,486,676 Operating Transfers from Other Funds 90,915 90,915 Operating Transfers to Other Funds a 5,482,746 5,295,32t"z .42 Total Other Financing Sou s/(U s) (12,969,422 _....._.,(5, 04,411 1,765,011 Excess of Revenues and Other SourcesOver/ (Under) Expenditures and Other Uses (18,355,267) 3,736,133 22,091,400 Fund Balance, _.._.__28,1 .�, e... October 1, 2000 - 28,185,154_ m 154 Fund Balance, September 30, 2001 $...__,.� .. R'82 887. $ _..........319212,87, $ ..,.._ _.._ t 1.g4 !Q _ Capital Projects, alai l Projects Salts..T...i i 1p apt a Note Variance r1 Favorable Favorable 13d bt........_ e4ctuial .._m... lJ�t rr® bla d at coal ll�fa�� bia __ .. _ _m.W__....d. w.._.._...,_ ,.: v.... _ ._ ._..__......... 5,333 25,333 59,746 59,746 25,3U, 5 w� 1,1 ,400 1,184,400 ' 1,1 ,400 1,164,400 ...,..�.a»...w a-,.�w::w:wrv..w-w«.m.., ..w.�w.a�, ..-+w�.....Ww.yw,..�,....wwwew+µw. ,wr~.....,.��w.,,.rw..�,.,.......,.,»..w�'��..u✓.- �wwww� .��.�i.��- ., ae� aTM www.w w�,.w,u.iw„„.: +na> m,✓. w,..m„:�wm....,,w...,w.-.wm� ,...„....m,,.,,..m...www...a,...m.�.:,.wrv..�...,......w,-.-.,�.. ..nw.w 494,390 178,018 316,372 1,184, 0 _..M.,., 1,184,400 _ ....,P ,39Q� ....._m....17616.. �. ...__..316.17 . 746 .....( a,1 _........q.400) .. 5% ,��w ........_.. _ m.m244m......,...M,., (131,600) 131,600 _ a . . ..m. ,. . ,., .:m.... 131,600 (1,316,000) 59,746 1,375,74 (494,390) (152,685) 341,705 1,377,428.._ ..,„ � . ��.r. ..; �_.. , �.... _ ,390 M__ 1, 7_,4 6 .. . 4 3 49� ,39 1 0 w. ..q61, 26.. __1,437,1 $ - . 375 341705 ,.. .-.. ,_. �.mm..,. MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL-ALL CAPITAL PROJECT FUNDS -CONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 To Vartanct Favorable Actual _(Unfavorable) ----------- Revenues: Taxes 8,000,000 12,719,997 4,719,997 Investment Income 500,000 1,600,045 1,100,045 Miscellaneous — 36,735 36,735 Total Revenues 8,500,000 14,356,77'7 5,,856,777 .................... .......... ................. Expenditures: Capital Outlay: General Government 7,829,626 2,907,533 4,922,093 ............. Public Safety: Old Mariner's Hospital 450,000 168 449,832 Detention and Correction 1,184,400 — 1,184,400 Fire Facility Projects 1,163,5($3 104,593 1,058,970 Total Public Safety 2,197.963 104,761 2,693,202 Physical Environment 1,000,000 222,462 777,538 Transportation: Construction Mgmt 312,843 -- 1,886 310,957 Human Services 399,325 75,635 323,690 Culture and Recreation .......... 2,730,488 2,018,877 711,611 Court Related 494,390 178,018 316,372 ......... .... Total Expenditures 15,564,635 5,509,172 10.055,463 Excess of Revenues Over/ (Under)Expenditures 8,847,605 15,912,240 Other Financing Sourcest(Uses): Reserve for Contingencies (7,618,276) — 7,618,276 Operating Transfers from Other Funds 90,915 90,915 Operating Transfers to Other Funds 187.420 Po Total Other Financing Sourcest(Uses) 01 3t 1.0-11 01 M Excess of Revenues and Other Sources Over/ (Under)Expenditures and her Uses (20,165,657) 3,643,194 23,808,851 Fund Balance, October 1, 2000 30,056,972 30,056,972 — Fund Balance, September 30, 2001 $ ___%§91.315 $ 33.700,1.§qL' $ __.?jM4A§J G-5 0 THIS PAGE INTENTIONALLY MONROE COUNTY, FLORIDA®BOARD OF COUNTY COMMISSIONERS COMBINING BALANCE SHEET ALL ENTERPRISE FUNDS SEPTEMBER 30,2001 Municipal Svc Card District Sound Marathon Waster ASSETS Current Assets: Cash and Cash Equivalents 8,558,164 $ 8,186,793 611,276 Accounts Receivable: Delinquent Waste Collection Fees 687,982 — -- Allowance for Uncollectible Waste Collection Fees (637,172) — -- Other 368,430 — 23,4,86 Allowance for Other Uncollectible (18,478) — Due from Other Funds 1,406,,767 2,221 60,759 Due from Other Governmental Units 491,224 283 1401,059 Total Current Assets 10.8%,917 8,189,297 835,580 Restricted Assets, Cash and Cash Equivalents 3,8W.266 20 Property, Plant and Equipment (Net of Accumulated Depreciation) 5,734,029 4,116,658 4 756 I'll Other Assets: Deferred Charges(Net) 167,4?0 Total Assets $ 20618632 12305955 ®1 Key West Total_.._. �I W��..'...I __-........- $ 1,883,443 $ 19,239,676 (637,172) 338,149 730,065 (18.478) ®276 1,847,023 3,4559,488 23,341.282 2,120,288N ., _. 5,960,574... 8,241,.. ,663 ... ®�.... m. _. .,.......�.._.......... 48.... -�........,.m. -2 (Continued) MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING BALANCE SHEET-CONTINUED ALLENTERPRISE FUNDS SEPTEMBER 30,2001 Municipal Svc Card District Sound Marathon waste Sri LIABILITIES AND FUND EQUITY Current Liabilities: Accounts Payable $ 1,254,007 $ 4,736 $ 111,483 Retainage Payable — Claims and Judgements Payable 216,589 — Due to Other Funds 308,089 62,183 46,685 Due to Other Governmental Units 344 5,300 6,264 Accrued Comp. Absences Payable 3,618 1,546, 3,416 Accrued Wages and Benefits Payable 26,616 21,113 10,070 Deposits in Escrow 108,169 — 6,306 Deferred Revenues — — Capital Leases Payable 197,537 Other Current Liabilities 6 9 24 ... ............ Total Current Liabilities 2,,114,9175 94,,887 184,2'48 Current Liabilities Payable from Restricted Assets: Accrued Interest Payable 220,802 Revenue Bonds Payable 455,000 Landfill Closure/Post Closure Costs 352,478 Due to Other Funds 8,640 Total Current Uabilifies Payable from Restricted Assets 1,036,920 Long-Term Liabilities: Accrued Comp,Absences Payable 92,052 37,965 27,700 Capital Leases Payable 919,733 — Revenue Bonds Payable 6,1401000 ........... Total Long-Term Liabilities 7,151,785 37,965 27,700 Total Liabilities 10,303,680 132,852 211,948 Fund Equity: Contributed Capital 3,323,698 2,514.741 4,258,548 Retained Earnings: Reserved for Revenue on Retirement 1,959,513 Unreserved 5,031,741 9,658,362 1,121i?,15 Total Retained Earnings 6,991,254 9,658,362 1,,121,215 Total Fund Equity 10,314.952 12,173,103 5,379,763 Total Liabilities and Fund Equity _14,632 $ 12'30,5 955 $ 5 591 711 Z7 H-3 Key West .: total 478,799 1,849,025 202,678 202,678 — 216, 69 233,163 , 120 210,950 222,858 0, 52,773 110,572 12,267 126,742 138,640 138,640 197,537 �..............1„32 ,270.. 3,723,3..�.,0._ 220, 02 455,000 352,478 6 ...,.,....,.v., �A,.:.».»..«..,'.��r.�m,�.. o....wr..e.„..«,. ..,.,..w•m.m+o-f 36,9�,�y,��. q,. moos m 20 116,502 2-74,219 919,733 116,502 7,333,952 1„445 2 12,094,252 7,752,504..... �.. 9,49 Vim: 1,959,51 4,623,365 20,434,683.. 4,623,365 22,394,196 12,375, 69., 243 67 _......13, 1, _, ... - ... M......_. MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY ALL ENTERPRISE FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Municipal Svc Card District Sound Marathon Waste B a Atrt Operating Revenues: Franchise Fees 156,284 Tolls -- 1,265,582 — Charges for Services 12,604,642 175 371,016 Fines and Forfeitures -- I li IIa us 20. ........ 3014016....... Total Operating Revenues 12,791,342 1,265,7Tt 396,883 Operating Expenses: Personal Services 571,476 449,725 218,,291 Operations 10,649,948 132,259 732,571 Landfill Closure and Post Closure 825,161 — — Depreciation and Amortization 625,130 165,686 145,037 10 perating Expenses 12,671,715 747,570 1,095,899 Operating Income(Loss) 119 627 518,207 . ......... Non rating Revenues(Expenses)- Operating Grants 852,356 ®- 221,969 Investment Income 639,033 395,615 38,836 Interest Expenses and Fiscal Charges (522,390) — Gain/(Loss)on Disposition of Fixed Assets 4 Total Non-Operating Revenues(Expenses) 894,565 397,215 260,005 Income(Loss) Before Operating Transfers 1,014,192 915'422' Operating Transfers: Operating Transfers from Other Funds 1,069,216 — 160,350 Operating Transfers to Other Funds !- !)Z, ('62 W2 Total Operating Transfers __[316.7g 114,012' Net Income (Loss) 697,463 853,420 (324,199) Fund Equity-October 1, 2000 9,616,239 11,319,683 5,703,962 Contributed Capital 1,260 Fund Equity-September 30, 2001 10314952 12173103 $ 5 379 763 H-5 Key West $ $ 15 ,24 1,265,562 3,134,685 16,110,518 0 51900 �o 7 145,749 3,230,022 17,684,024 922,752 2,162,244 6,126,466 17,641,244 , 161 246,293 1,182,046 7,21)5,511 21,810,695 3,608,124 4,682,449 209,351 1,,2 2,635 — (522,390) �. 72, 3,817,475 5,376, 1,,2 3.389. 251,963 1,481,529 (397,476) 629,29E 12,E ,203 39,278,087 135,142 136,,392 $ 12,375,469_ $ _ 4 243.67 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF CASH FLOWS ALL ENTERPRISE FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 INCREASE (DECREASE)IN CASH AND CASH EQUIVALENTS Municipal Svc Card District Sound Marathon Waste Airport Cash flows from operating acfivifies- Cash received for services $ 10,978,937 $ 1,266,172 $ 363.107 Cash pa is to suppliers for goods and servk;es (12,028,372) (144,432) (629,269) Cash payments to employees for services (572,935) (446,,770) (214,935) Other operating revenue 30.416 20, 25.867 Net cash provided (used)by operating activities 674,990 Cash flows from non capital financing activities: Operating grants received 3,058,029 147,829 Operating transfers from other funds 1,069,216 138,137 Operating transfers to other funds Net cash provided (used)by non capital financing activities 2,741,300 236,164 Cash flows from capital related financing activities: Proceeds from capital grants Acquisition and construction of capital assets (3,510) (4,116) (31,432) Principal paid on capital debt (611,061) Interest paid on capital debt (535,778) Proceeds from the sale of fixed assets ?'001 1,600 Net cash provided (used)by capital and related financing activities P I,9D Cash flows from investing activities: Investment income 639,033 395,615 Net cash provided by investing activities 639,033 395,615 38,836, Net increase (decrease)in cash and cash equivalents 640,031 1,006,087 (211,672) Cash and cash equivalents at beginning of year 11,778.399 7,180,706 822.968 Cash and cash equivalents at end of year $ ...... . 1 2 4�18 430 $__ .8 1 $ 611296 ........... H-7 Key West Total 3,036,498 15,644,714 (5,787, 66) (18,589,461) (91 ,066) (2,15 ,728) 95�,37 151 3, 53,573 6,459,431 65,609 1,292,962 2,988,680 5,904,,132 611,440 , (198,455) (237,513) (611.061) (535,778) 3.,001 mm.... .... ....12, 65. ...................209,3,51.... _.. 1,262,35 209,351 11,2 2, 5 36,375 ,470W 21 3tl, ...7,356 23,749,429 25R220 25d MONROE COUNTY, FLORIDA®BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF CASH FLOWS ALL ENTERPRISE FUNDS -CONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2001 RECONCILIATION OF OPERATING INCOME(LOSS)TO NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES Municipal Svc Card District Sound Marathon Waste B At Operating income(loss) 119,627 $ 5,1,8,207 $ 1q) Adjustments to reconcile operating income to net cash provided (used) by operating activities: Depreciation and amortization 625,130 165,586 145,037 Change in assets and liabilities: Decreasel(Increase)in: Accounts receivable 62,260 86 (8,585) Due from other funds (1,374,513) 612 - Due from other governmental units (480,920) (283) 676 (Decrease)Ancrease in: Accounts payable (304,729) (2,251) 103,278 Retainage payable T- - Due to other funds (252,552) (14,261) Due to other governmental units (162) 4,330 Accrued compensated absences 3,619 1,546 3 415 Accrued wages and benefits payable (5,078) 1,409 (59) Deposits in escrow 11,184 Other current liabilities (36) 9 24 Landfill closure/post closure costs 4,216 Total adjustments Net cash provided (used)by operating activities $ -01159911%§4) $ SUPPLEMENTAL SCHEDULE OF NON-CASH FINANCING, CAPITAL AND INVESTING ACTIVITIES Contributed fixed assets $ 1,250 $ 42 - --------- Gain/(Loss)on disposition of fixed assets $ 74,434 $ H-9 Key West Total 246,293 1,182,046 . (98,473) (44,712) 1,316 1,37 ,585) (1,030) (481,557) 95,73 (117, 70)- 52,97 52,967 1, (225,799) 159,365 163,533 (9,381) 13,045 9,317 11,184 O 135,142 136,434 ..J? , ) H010 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENDITURES -BUDGET AND ACTUAL MUNICIPAL SERVICES DISTRICT-WAVE ENTERPRISE FUND FOR THE YEAR ENDED SEPTEMBER 30,2001 Variance Favorable t,ual - (Unfavorable)_ rating Expenditures: Administration 312,897 185,943 $ 126,954 Franchise Operations 4,189,902 3,589,898 600,004 Facility Operations 150,000 33,337 116,663 Cudjoe Key Transfer Station 2,303,867 2,260,378 43,489 Cudjoe Key Landfill 241,710 240,488 1,222 Cudjoe Key Post Closure 39,601 18,054 21,547 Cudjoe Key Lined Post Closure 1,120,453 172,830 '947,623 Long Key Transfer Station 2,070,410 2,054,184 16,226 Long Key Landfill 226,663 219.855 6,808 Long Key Post Closure 42,752 30,929 11,823 Key Largo Transfer Station 2,083,662 2,076,419 7,243 Key Largo Landfill 118,333 118,333 Key Largo Post Closure 36,658 24,672 11,986 Pollution Control 488,696 426,317 62,379 Recycling 364,853 361,240 3,613 Renewal and Replacement 1.845,933 - 1,845,9dom33 Total Operating Expenditures 15,:636,390 il,812,877 3,823,513 Non-Operating Expenditures: Operating Grants: Recycling Grant 39,751 39,751 DEP Recycling Grant 127,034 127,034 Litter&Marine Debris Prevention Grant 16,924 16,924 Small Counties Recycling 50,000 50,000 Debt Service- Principal Retirement 641,063 611,060 30,003 Interest Expenses and Fiscal Charges 548,032 522,390 25,642 Capital Outlay 306,8W 3,510 303,290 Total Non-Operating Expenditures 1,729,604 1,370,669 358,935 Operating Transfers and Reserves: Reserve for Contingencies 722,975 - 722,975 Operating Transfers to Other Funds 1,449,,400 1,385,945 63j455 Total Operating Transfers and Reserves 2,172,375 1,385,945 786,430 Total Expenditures $ 1,%�A,369 14,569 491' H-1 1 MONROE COUNTY, FLORIDA®BOARD OF COUNTYCOMMISSIONERS SCHEDULE OF EXPENDITURES ®BUDGET AND ACTUAL CARD SOUND BRIDGE ENTERPRISE FUND FOR THE YEAR ENDED SEPTEMBER 30; 2001 Variance Favorable Actual Unfaawc� t�l� Operating x nditu sa Card Sound Road&Toll Bridge 2,904,697 553,573 2,351,124 County Engineer 80,853 28,412 52,441 Card Sound Bridge 555.438 Total Operating Expenditures3,540,988 8 _ .581,985 2„959,003 on ratingExpenditures: Capital Outlay 4,.700 4,115 584 ...m., . ....,.�.� .-�w ,,, , ,. . .�.. Operating Transfers and Reserves- rve for Contingencies 424,439 424,439 Operating Transfers to Other Funds 52w 2 1,3"996 Total Operating Transfers Reserves 500,439 62,002 438,,437 Total Expenditures 4 5 1 L7 ..._..M._. 640 1 �3, g 0 . m1 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENDITURES -BUDGET AND ACTUAL MARATHON AIRPORT ENTERPRISE FUND FOR THE YEAR ENDED SEPTEMBER 30,*2001 Variance Favorable Actual . ................. Operating Expenditures: Operation&Maintenance 484,046 , $ 468,357 $ 15.M ................. Non-Operating Expenditures: Operating Grants: Airport Planning Studies 40 40 Airport Part 150 Noise Study 150,000 - 150,000 Construction Service/Access Road 181,500 13,296 168,204 Environmental Mitigation 616 Planning Studies 11 125,094 119,905 5,189 Environmental Mitigation Construction 23,908 - 23,908 General Aviation Parking Apron 104,008 59,570 44,438 Airport Runway Marking 100,000 6,936 93,064 Master Plan &Airport Layout Plan 70,000 69,090 910 T-Hangar Taxiway 559,902 63.546 496,356 Sheriffs Apron 100,000 67,681 32,319 Sherilf's,Hangar 500,000 - 500,000 T-Hangar Development 1,500,000 50,187 1,449,813 Planning Studies 111 50,000 30,280 19,720 GA Apron Construction 223,131 433 222,698 PAPI Construction 47,101 958 46,143 General Aviation Apron Expansion 319,591 623 318,968 Disadvantaged Business Enterprise Plan 3,713 - 3,713 Capital Outlay 627,1001 31.,432 595,668' Total Non-Operating Expenditures 4,685,704 513,937 4,171,767.. .................. Operating Transfers and Reserves® Reserve for Contingencies 100,000 - 100,000 Operating Transfers to Other Funds 272,000 46,338 225.662 Total Operating Transfers and Reserves 37ZOOO 46,338 3'', Total Expenditures $ $ 1028 632 $ 4 5 13 118 H-13 MONROE COUNTY, FLORIDA-,BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENDITURES ®BUDGET AND AC71JAL KEY WEST AIRPORT ENTERPRISE FUIqD FOR THE YEAR ENDED SEPTEMBER 30,2001 Variance Favorable #4410 Actual (Unfavorabi ................. Operating Expenditures: Operation& Maintenance $ 2.2-13,024. $ 2,11�119 $ 1081,605 Non-Operating Expenditures: Operating Grants: Airport Planning Studies 92,042 65,853 26,189 Parking Expansion 324,095 - 324,095 East Martello Environmental Enhancement 42,855 1,061 41,794 Overlay General Aviation Parking 1,366,153 1,273,188 92,965 Remote Auto Parking Lot 375,000 28,398 346,602 Expand Parking Lot 4,79,638 112,981 366,657 Radar Design 50,000 - 60,000 Runway/Tax! Rehabilitation 138,662 66.383 72,279 Sewer Line Road 23.786 - 23,786 Environmental Mitigation 1,291 - 1,291 Airport Planning Studies 11 83,925 47,825 36,100 Environmental Mitigation Constru(ton 18,614 - 18,614 Sewer I-ine Road Construction 13,550 7,500 6,050 Commercial Apron Construction 11 277,012 51,964 225,048 General Aviation Apron Construction 11 212,752 51,964 160,788 Part 150 Implementation 544,776 306,187 238,589 Key West Taxiway Resuff Construction 862,105 851,967 10,138 Commercial Aviation Apron Construction 1,096,601 1,002,283 94,318 General Aviation Apron Construction 982,863 786,139 196,724 Runway Safety Area Study 42,659 38,803 3,856 Master Plan &Airport Layout Plan 100,000 34,803 65,197 Terminal Modifications 50,000 - 50,000 Environmental Mitigation RW9 432,116 68,266 363,850 Beacon&Tower Professional Service 2,000 - 2,000 RPZJSafety Area RW9-27 186,600 25,704 160,896 Part 150 Noise Improvement Plan Phase 11 1,316,953 1,600 1,315,353 Airport Planning Studies 111 100,000 53,780 46,220 Runway Marking 46.211 8,900 37,311 of Contour Update 11 16,020 - 16,020 DBE;1ld-n Update, 4,206 - 4.208 Capital Outlay 3.162.086 107,705 2,964,381 .......381..... Total Non-Operating Expenditures 12.4,".573 5.083,254 Operating Transfers and Reserves: Reserve for Contingencies 47,852 - 47,852 Operating Transfers to Other Funds 805,641 401,425, 404,,216 Total Operating Transfers and Reserves 853,493 401,425 4,5,2,068 Total Expenditures $ 1 $ '7 $ 'I 9!21 "2 ®1 MONROE COUNTY,FLORIDA.BOARD OF COUNTY COMMISSIONERS COMBINING BALANCE SHEET ALL INTERNAL SERVICE FUNDS, SEPTEMBER 30, 2001 Worker's Group Risk Compensation Insurance Management Fund Fund Fund .......... ASSETS Current Assets: Cash and Cash Equivalents 3,498,040 $ 3,100,842 $ 2,990,683 Accounts Receivable 4,003 59,705 1,911 Due from Other Funds 8 754 Due from Other Governmental Units 22,830 55,860, ................. Total Current Assets 3,524,881 3.2,17,161 2,992,594 Property, Plant and Equipment (Net,Where Applicable, of Accumulated Depreciation) 4,974 28 20,134 Total Assets 3529855 _3 012 728 LIABILITIES AND FUND EQUITY Current Liabilities- Accounts Payable 191,055 $ 272,408 $ 9,901 Claims and Judgements Payable 1,000,000 2,912,855 1,890.678 Due to Other Funds — — 137,513 Due to Other Governmental Units 3 3 9 Accrued Compensated Absences 621 1,278 Accrued Wages and Benefits Payable 6,972 6,854 6,878 Other Current Liabilities 925 3,731 110 ............... Total Current Liabilities 1,199,576 3,195,851 2,046,367 Long-Term Liabilities: Accrued Compensated Absences 17J13 lit Total Liabilities 1,216,689 3,207,513 2.058,562 ...............- - Fund Equity: Contributed Capital 621 3,334 873 Retained Earnings, Unreserved 2,312,545 6,342 953,293 Total Fund Equity 0,676 954,166 Total Liabilities and Fund Equity H-15 Fleet Management Fund Total $ 1,158,853 $ 10,748,418 5,61 1,268 2,030 �.. ,31 0,. 1 1 7 , 1,257, 10,992,072 1,771, , . , __ _ ,a ... 91 2 565,989 , 0 , 33 6,015 1 37,337 58,041 480.188 6,921,982 �1,#365 92,335 531,5�53 7,014,317 ,731,090 2,735,918 (233,223 3,W8,957.... 2,497,867 5,774,87 ;. MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY ALL INTERNAL SERVICE FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Worker's Group Risk Compensation Insurance Management Fund Fund Fund Operating Revenues: Charges for Services $ 2,431,373 9,083,473 $ 1,556,727 Miscellaneous 20,555 315,711 507,407 Total Operating Revenues 2,451,928 9,399,184 2,063,834 Operating Expenses: Personal Services 141,498 141,782 140,167 Operations 404,468 1,200,083 892,491 Depreciation 4,107 2,002 3,848 Asserted and Paid Claims 1,082,733 10,044,328 613, 147 Total Operating Expenses 1,632.8W 11,388,195 1,649,653 Operating Income (Loss) 819122 (1,989,011 414jp1 ' Non-Operating Revenues(Expenses)- Investment Income 149,554 168,681 162,763 Gain/(Loss)on Disposition of Assets .......... 37,392 Total Non-Operating Revenues (Expenses) 168,6........81. 126,371 .... .. Income (Loss)Before Operating Transfers 968,676 53%55,2 Operating Transfers: Operating Transfers to Other Funds 1,16 Net Income(Loss) 968,676 (1,820,330) 489,436 Fund Equ® -October 1, 2000 1,344,490 1,830,006 463,930 Contributed Capital Fund Equity-September 30, 2001 _2�313LIW $ 954 16�6 H-17 Fleet Management Fund Total �........ ... ..,r..... ... ........_, .. .... . $ 2,190.172 $ 15,261,745 312 ,665 2,,190,484 16,105,43 772,999 1,196,446 ® 00,532 3,597.574 105.426 115,383 11,740,208 1,978.957 16,649,611 �.........21 ,527' ...... ..1.81.) 43,736 , 734 ,22,194 465,800 .,23 7.21.... 76,3 10,235) (472,453) 2,550,512 ,1 3 7,5`90 58,,390 H-18 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF CASH FLOWS ALL INTERNAL SERVICE FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2001 INCREASE(DECREASE)IN CASH AND CASH EQUIVALENTS Workees Group Risk Compensation Insurance Management Fund Fund Fund Gash flows from operating activities: Cash received for services 2,409,887 $ 9,206,709 $ 1,400,754 Cash payments to suppliers for goods and services (2,049,020) (11,050,922) (1,149,482) Cash payments to employees for services (140,261) (151,171) (138,503) Other operating revenue 20 5,56 316,711 Net cash provided (used)by operating activities 241,162 (1,679,673) _ __112,769 ..........- Cash flows from noncapital financing activities: Operating transfers to other funds Cash flows from capital and related financing acfivifies: Acquisition of fixed assets (2,260) (26,037) Proceeds from the sale of fixed assets Net cash used by capital and related financing activities 0 tqn Cash flows from investing activities: Investment income 149,554 168,680 162,763 Net increase(decrease) in cash and cash equivalents 388,456 (1,510,993) 199,379 Cash and cash equivalents at beginning of year 1 M§i 4,611,835 2,791,304 Cash and cash equivalents at end of year 3 H-19 i Fleet Management Fund Total $ 2,29 8163 $ 15,30 ,513 (1,061,989) (M311,413) (765,271) ,195 465.215 (13,260) (41,557) ..... 2 o 112,712 43,136 524.733 164,447 (758,711) ,4 W6 11, 7,429 $__..___..1 ,418 ( reedy MONROE COUNTY, FLORIDA®BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF CASH FLOWS ALL INTERNAL SERVICE FUNDS -CONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2001 RECONCILIATION OF OPERATING INCOME (LOSS)TO NET CASH PROVIDED(USED) BY OPERATING ACTIVITIES Workees Group Risk Compensation Insurance Management Fund Fund Fund Operating income (loss) $ 819,122 $ (t%9' 1 $ 414,181 Adjustments to reconcile operating in to net cash provided(used) by operating activities: Depreciation 4,107 2,002 3,848 Change in assets and liabilities: Decreasel(in crease)in: Accounts receivable (3,903) 75,580 (1,910) Due from other funds 1,(8) (754) 192 Due from other governmental units (17,574) 48,410 (Decreaseyincrease in: Accounts payable 77,121 30,495 (14,852) Claims and judgements payable (594,391) 164,174 370,908 Due to other funds (76) — (95,423) Due to other governmental units Accrued comp. absences payable 620 (8,167) 1,277 Accrued wages and benefits payable 617 (1,222) 387 Deferred revenues (565,940) 110 Other current liabilities AIM Total adjustments 309,338 Net cash provided(used) by operating activities 241 1 2 SUPPLEMENTAL SCHEDULE OF NON ASH FINANCING CAPITAL AND INVESTING ACTIVITIES Contributed fixed assets $ 800 Loss on disposition of fixed assets $ 3739 H-21 Fleet Management Fund Total ............_. 11,527 $ 1 105,426 115,383 2,914 72,681 ) ( ,838) 100,346 ,18 18,213 110,977 (59,309) 20,330 (7 ,169) (43,129) 6,015 (255) 1,712 1,494 (565,940) 8 31 ®346 ..M .. __ :§12, � _...... 6 2) 65 _. ,59 58,390 34 $ 71,646 H-22 MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENDITURES -BUDGET AND ACTUAL WORKER'S COMPENSATION INTERNAL SERVICE I FUND FOR THE YEAR ENDED SEPTEMBER 30, 2001 Variance Favorable Actual Operating Expenditures: Administrative 128,462 126,971 1,491 Operations 392,950 381,964 10,986 Safety&Loss Control 37,777 37.031 746 Claims 1,677,385 1,082,733 594,652 Asserted Claims 868,752 — 868,752 Catastrophic 3W.000 300,0010 Total Operating Expenditures 3,406,326 1,628,699 1,776,627 ................. Non-Operating Expenditures: Capital Outlay 5,391 2'�260 .......... Total Expenditures $ 3 4101'117 1,630 rv959 ..$ H-23 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENDITURES -BUDGET AND ACTUAL GROUP INSURANCE INTERNAL SERVICE.FUND FOR THE YEAR ENDED SEPTEMBER 30, 2001 Variance Favorable Operating Expenditures: Administration $ 186,819 $ 175,327 $ 11,492 Operations 1,178,788 1,166,538 12,250 Group Insurance Claims 10,190,809 10,044,328 146,481 Asserted Claims 1,357,940 — 1,357,940 Total Operating Expenditures $ 6., 111386193 $ 1528 163 H-24 MIONROE COUNTY,FLORIDA®BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENDITURES ®BUDGET AND ACTUAL RISK MANAGEMENT INTERNAL SERVICE.FUND FOR THEY R ENDED SEPTEMBER 0,2001 Variance Favorable .. Actual Unfavc�ralalea ual ._..� _,.......__.._._..�._ Operating Expenditures: Administration 152,672 136,927 $ 15,745 Operations 856,600 853,479 3,121 Claims 746,837 613,148 133,660 Safety and Loss Control 45,670 42,252 3,418 Asserted Claims 1,000,000 — P 1,000,000 . ....... � :7 Total Operating Expenditures .� ...2,801,779�w .. . ......� 1,155g...� . Ikon-Operating Expenditures: Capital Outlay ,250 6,0137 Operating Transfers and Reserves- Reserve for Contingencies 111,268 — 111,268 Operating Transfers to Other Funds 50,116 50116 Total Operating Transfers and Reserves 1 mm 50,116 1 111,268 p _... 1721959,. 1271463 Total Expenditures � �..� g0 422 $ . �:. :---mow $ .:,. .�.� :_...�.�.. _�.�,. : MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENDITURES -BUDGET AND ACTUAL FLEET MANAGEMENT INTERNAL SERVICE FUND FOR THE YEAR ENDED SEPTEMBER 36, 2001 Variance Favorable aL ._-Actual n avora"I Operating Expenditures: Public Works Garage 867,824 $ 846,070 $ 21,754 Fleet Management Services-Fuel 645,861 611,750 34,111 Operations 449,,806 415,711 , 340175 Total Operating Expenditures 1 p 7. .....1 1,873,531 90,040 Non-Operating Expenditures: Capital Ouflay 1 1 3,260 4, 24 , Operating Transfers and Reserves: Reserve for Contingencies 27,093 27,093 Operating Transfers to Other Funds Total Operating Transfers and Reserves 3761,093 343,956 32,137 Total Expenditures $w w 2357048 2 230 74 12630,1 H-26 THIS PAGE IN17ENTIONALLY LEFT BLANK NROE COUNTY, FLORIDA F COUNTY COMMISSIONERS COMBINING BALANCE SKEET ALL FIDUCIARY FUNDS m SEPTEMBER 30, 2001 PENDA L UST , u Fire and Law Court [drug EMS Enforcement Facility Abuse Pension Trust Fees Trust Trust Fund Total ASSETS Cash and Cash Equivalents $ 30,423 707,426 $ 38,77920,420 1,097,056 Due from her Governmentall1ni 2,00I3 4,019 347 74 Fetal Assets W. . 0 2411 $ "111 $.....:: 912 w. $_ �_ 20„4W $ 1703430 LIABILITIES AND FUND BALANCES Fund Balance: Reserved r Trust Fund Purposes 2,431 $ 711,445 $ 39,120 �320,428 $ 1,703,430 Total Liabilities and Fund Balance0 434 _._ 711 �126 320428 1703430 1�1 MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES ALL EXPENDABLE TRUST FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Law Court Drug Enforcement Facility Abuse Trust Fees T,rust Total ........ Revenues: Charges for Services $ 55,787 7,073 $ 62,860 Fines& Forfeitures 1,092,663 — 1,092,663 Investment Income 16.490 1 lj23�' .52,374, Total Revenues 11,109,153 89.9o.48 1,207.8,97 Expenditures- Current: Public Safety 796,163 796,163 Court Related — 625 625 Total Expenditures 706,163 625 796,788 Excess of Revenues Over/ (Under) Expenditures 312,990 89,323 8,796 411,109 Fund Balance, October 1, 2000 319.441 622,122 30.330 971,06 Fund Balance, September 30, 2001 39126 $ 1383 O�02 1® MONROE COUNTY, FLORIDA®BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL LAW ENFORCEMENT TRUST EXPENDABLE TRUST FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2001 Variance Favorable hum Actual trll��voi!!� e) Revenues- Fines and Forfeitures 490,890 $ 1,092,663 $ 601,773 Investment Income 141,490, Total Revenues 492,890 1,109,153 616,263 Expenditures: Current: Public Safety: Law Enforcement 8IZ231 796,163 16,068 Excess®f Revenues Over/ (Under) Expenditures (319,341) 312,990 632,331 Fund Balance, October 1, 2000 319,441 31 ,441 — Fund Balance, September 30, 2001 $ 1 6 431 $ 632 331 I® MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONER STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL COURT FACILITY FEES VENDABLE TRUST FOR THE FISCAL YEAR ENDED SEPT EMBER 30,2001 Variance Favorable .._.. Bud et Actual v Tale) Revenues: Charges for Services 30,000 55,767 $ 17,787 Investment Income �..... 5, ' _... 61 . .....� . .. .. ...... ... ,. Total Revenues 63,000 69,946 ,946 Expenditures: Current Court Related: Court Facility 315,245 625 314,620 Excess of Revenues r/ (Under)Expenditures (262,245) 89,323 351,568 Other Financing Sour (U s)w Reserve for Contingencies Excess of'Revenues and Other SourcesOver/ (Under) Expenditures and Other Uses (307,280) 59,323 396,603 October 1,20 6 622,, �Fund Balance, ,1 , Fund Balance,September 30, 2001 $gym. 3114842 w 11 _ ,. .. .. ..., 96 603 . 1-4 MONROE COUNTY, FLORIDA-BOARD OF COUNTY OI I NE STATEMENT OF REVENUES,EXPENDITURES AND CHANCES IN FUND BALANCE -BUDGET AND ACTUAL DRUG ABUSE TRUST EXPENDABLE TRUST FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Variance Favorable Bud at Actual v Revenues: Charges for Services $ 5,000 $ 7,073 $ 2,073 Investment Income ...a.............. ...d,m—,..n,.,.. �g . Total R.avanttas 8.79� ..,..,_.: ._..... .............�. ., .�,..,.,. Expenditures: Current- Human Services: Drug AbusaTrust Fund 13i26O 13,250 Excess of Revenues Over/ (Under)Expenditures (8,250) 8.796 17,046 Char Financing Sources/(Uses): Reserve for Contingencies 10 Excess of Revenues and Other Sources Over/ (Under)Expenditures and Other Uses ( ,750) 8.796 18,546 Fund Balance, October 1, 2000 30,33Q 30.330 Fund Balance, September 30, 2001 $ 2050 $ 9'I 26 $... ,.�.... 18546 1-5 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF CHANGES IN PLAN NET ASSETS FIRE AND EMS PENSION TRUST FUND FOR THE YEAR ENDED SEPTEMBER 30,2001 Additions® Contributions 160,684 Investment Income 13,760 Total Additions 174, 3' Deductions Excess of Additions Over Deductions 170,233 Net Assets Held in Trust for Pension Benefits, September 30, 2000 150,106 Net Assets Held in Trust for Pension Benefits, September 30, 2001 320,42 1-6 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF CHANGES IN PLAN NET ASSETS -BUDGET AND ACTUAL t. FIRE AND PENSION TRUST FUND' PENSION TRUST FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Variance Favorable at Agwall _,AYq1.fa..v,ora..bI�) ............ Additions-, Investment Income $ 13,759 13,759 Miscellaneous-Contributions 160.6-84 160.684 Total Additions 160,684 174j443 Deductions: Current: Public Safety: Administration 5,000 4,216 790 Pension Benefits 305.684 305.6M ,Total Deductions 310,W 4.,210 306.47'4 Excess of Additions Over/ (Under)Deductions (150,000) 170,233 320,233 Net Assets Held in Trust for Pension Benefits, September 30, 2000 ISO-195 — Net Assets Held in Trust for Pension Benefits, September 30, 2001 320 20 30 2mm 33 1-7 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF GENERAL FIXED ASSETS BY SOURCEa SEPTEMBER 30,2001 Total GENERAL FIXED ASSETS, Land $ 25,462,328 Buildings 83,992,464 Equipment 25,868,571 Construction In Progress 12,074,618 Total General Fixed Assets 397 981 INVESTMENTS IN FIXED ASSETS: General Fund Revenues: Counter Funding $ 16,711,395 1988 Improvement Revenue Bonds 62,098 Federal Grants and Shared Revenues 1,,364,914 State Grants and Shared Revenues 4,074,361 Donations 18 ,467 General Obligation Bonds 2, 9,017' Special Revenue Fund Revenues 11,350,207 Donations 3,4 ,91 Capital Project Fund- Special Revenue Bonds 1,126,608 1988 Improvement Revenue Bonds 1,433,012 1991 Sales Tax Revenue Bonds31,956,171 Federal Grants and Shared Revenues 9,140,578 State Grants and Shared Revenues 3,303,050 County Funding 59,662,015 Donations Total Investment in General Fined Assets 147397901, - MONROE COUNTY,FLORIDA BOARD OF COUNTYCOMMISSIONERS SCHEDULE OF GENERAL FIXED ASSETS BY FUNCTION AND ACTIVITY � EPTEMBER 30,2001 Consftuction ...: n_ Bulldln a _Egoiprnent In Progress._ Tot l p General Government Legislative ,028 ,028 Executive 12,245 12,245 Financial and Administrative 439,179 1,090,3042,548,816 4,078,299 Legal Counsel - 166,278 66,278 Comprehensive Planning 10,3 ,898 1,912,451 265,423 -- 12,512,T 2 Judicial -- - 267,809 267,809 Other General Government, 4,5 15,045,036 W 3%114 21,038,2 _.. ._. _..._ ._ _ ._.. �,.... , ,,. . .. _.... . ... Total 7,791 4, 1,669 ,713 38,04 8,1 5 18, ,ry ., �.:. __...,.... _.._ snare ernrnent 15. ..._...... _.w..... Public Safety: Law Enforcement 942,762 3,156,893 148, 4.'247,999 Fire Control 519,1356,763.550 11,0 ,616 Detention/Correction 4,858,904 44,501,779 ,1 50,144,847 Protective Inspections 14,808 398,777 413,585 Emergency&Disaster Relief Sva 75,,609 1,667,796 1,743,405 Ambulance n Rescue Svcs 169,566 14,150 2,204,986 2,388.702 Medical Examiner ....:. 0.,201.w ..m ..w _..... 20,201M Total PublicSafe 6,490,367.......367 51,531,1 11, 87,818 70,009,355 Physical Environment: Conservation&Resource Mgmt -� �- 42, 0 242,30 ....... . ..._._ . ... . n . .. Transportation: Road and Street Facilities 21,147 3,733,489 3,754,636 Parking Facilities 799,963 -p - 799,963 Other Transportation Services 111,17 .411A, 27 . ..., M.._... _. _.._.. .v M.u......... Total Transportation 799,96;t 21,1 7. .. ,w _. .po ' 616 4�665,7 Economic Environment: Employment Development - 1.293 1,293 Industry Dovd1opmeni 369,000 76,1 m 445,136 Veteran's 37,834 ' 37,834 Total Economic Environment 9,(= 115,263 484.263 Human Services.- Hospitals 7 34,510 - 34,510 Health 10,500 1,438,082 1,1 ,216 2,614,798 Public Assistance 8,500448,338 292,193 749,031 Other - 11002,385 1,002,385 Total Human Services 1910w, 1,920,930 2,460,794 4,400,724, d (Continued) MONOE COUNTY, FLORIDA -BOARD OF COUNTY COMMISSIONERS SCHEDULE OF GENERAL FLED ASSETS BY FUNCTION AND ACTIVITY-CONTINUED SEP T MBER 30, 2001 Construction Land Duiidir� a +quiprnent in Progress reaa Total ---- Culture and Recreation:eat Libraries 110,197 3,923,962 510,055 4.544.214 Parka and Recreation 2,043,125 1,226,018 369,556 3,6 ,699 Special Recreation Facilities 286,652 — 35,158321.810 - Other Culture and Recreation 15,859� 356,4 79�441 1,�'22 m...... _w._. . .... _ Total Culture and Recreation 2,455,8 5,506,402 ,210 8,956,445 Court Related: General Administration 284,415 284,415 CircuitCourt-Criminal 147,357 7 CircuitCourt-Civil 25,680 25,680 CircuitCourt-Civil 29,177 29,177 CircuitCourt-Juvenile -- 55,547 55,547 Circuit -Probate 5,798 5,798 General Operations 6,965,024 926,327 7,891,351 CountyCourt-Criminal 40,260 40,260 County Court-Civil 13,372 1 , 72 CountyCourt-Traffic -- 29,884 291,884, Total Court Related 6,965,024 1,557,017 8,5 ,841 Construction in Progress 12,074,618 12,074,618 Total A 2 328 µ 83 992 4 $ 25868571 12, 74 618 w 14 7 397,981 µ MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS BY FUNCTION AND ACTWITY q. FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2001 October 1, Tran fer ptembor30, 2000 Additions Deductions Irk, Out 2001 General Government: Legislative $ 56,552 $ 14,370 $ 5,403 $ 2,535 $ 2,026 $ 66,028 Executive 17.964 2,260 7,979 - - 12,245 Financial&Administration 5,177,535 190,891 216,623 12,829 1,086,333 4.078, 9 Legal Counsel 69,435 1,130 4,287 - 66,278 Comprehensive Planning 12,012,607 1,276,847 750,509 - 26,173 12.512,772 Judicial - - - 267,809 - 267,809 Other General Govwnffmnt 20,639,420 4�8,330 175,988 191.537 75,061 21,038,2 .......... ................ ............... Total CWNWW Goverrifnent 3 1,943;828,-, 11,1160,789 474,71�O 593 .. ........... ....................- 1.189. Public Safety: Law EnIbroament 4,099,655 -- - 148,344 - 4,247.999 Fire Control 11,314,285 940,789 1,075,459 19,074 148,073 11,050,616 Deten tionfCorrection 50,122,680 22.917 750 - - 50,144,847 Protective Inspections 420,520 5,920 33.846 23,045 2,054 413,585 Emergency &Disaster Relief Svcs 603,903 341,196 36.086 836,992 2,600 1,743,405 Ambulance&Rescue Services 2,155,376 539,583 238.072 - 68,185 2,388,702 Medical Examiner 17,632 5,32 , gy - 20,201 Other Public Safetyffi Total Public Safety 68,735,822 1,855,725 1,386,964 1,027,455 222.683 70,009,355 Physical Environment: C4twervation&Resource Mgmt 224,074 26,022 7.706 242, .............. Tea Road and Street.Facilities 3,470,490 216,151 145,866 214.611 750 3,754,636 Paddng Facilities 799,963 - - - 799.963 Other Transportation Services 111,127 � -7� . ..............-.1................. Total Transportation: 4,,270,453 327,218 145,866 214,6111 750 4,665,726 Econormc Enviromnent Employment Development - 1,293 - - 1,293 Industry Development 441,267 5.756 3,601 1,714 445,136 Veteran's Services 37.W8 1po - 31,834 Total Economic Environment 478,875 8,1Tq 4,505 1,714 484.263 Human Services: Hospitals 34,510 - - - 34,510 Health 2,721,761 171.252 105,222 118,918 291,911 2,614,798 Public Assistance 1,507.780 81,288 20,755 3,204 822,486 749,031 Other 26,410 - 975,915 - Total Human Services 4,2 5,21 26�,540 125,977 LOW037 1,1 114,3�7 4,400,724 J-4 (Conhinued) MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONER SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS BY FUNCTION AND AC -CONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2001 no Additions Deductions In out 21001 Culture and Recreation: Libraries 4,4 ,581 111,672 28,039 4.544,214 Parks and Recreation 9,213,258 `,128 5, , 31 17,111 1,567 3,638,699 Special Recreation Facilities 532,415 - 245,763 35,158 - 321.810 Offw Culture and Recreation 930, 346,643 825,521 461,722 Total Culture and Recreation 15,136,854 512,A43 6,743,554 52,269 1,5u7 8„9561445 Court Related: General Adffgnistration 225,162 28,112 14.229 74.954 29.584 284,415 Circuit Court-Criminal 192,539 21,547 16,951 13,832 63,610 147,357 Circuit Court-Civil 21,092 - „,w4,588 -- 25,680 Circuit Court-Fa 'y 22,557 1,281 «- 5,39 29,177 circuit Couft-juvenfle 34,487 6,534 868 19,626 4,23255,547 Circuit Court-probate 1, - 4,232 5,798 General Operations 8,159,989 97,597 53,923 105,221 417,533 7,891,3 1 County rt al 110,139 - 1,521 11,437 79,795 40,260 countyCourt-Cm 8, 15 -- 4,757 - 13,372 my '" rt-Tra 14 , 1 2 8 24 1 2 Total C4urt Related 8,796.660 155,909 89,922 254,948 594,754 8„5 ,841 Construction 182.074�n` _ _ ,215 - 1 6 Progress 9,3 ,323 .._.W,47o51q_ �.._w81 .�....._.. mm..., .�. . w..�,. .... r .�.__. Total $ 14 306�,0 $._ 856%434 $ 1_p 477,548 $ 1.1231741. $m 1 , 44 µ S 1w47 397 9 W1 ONRE COUNTY, FLORIDA-BOARD OF COUNTY MMIS IONR SCHEDULE OF CHANGES IN GENERAL LONG-TERM DEBT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Balance Balance October 1, September 30, 2000 Additions Retirements 2001 General Long-Term Debt Payable: Revenue Bonds Payable: Refunding Improvement Bonds-Series 1993(8 ) $ 4,770,000 435,000 4,335,000 Sales Tax Bonds- onds-Series 1998 17,140,000 4,055,000 1 , 85, 0 y w.. _. :a 40�000 _....._.._17,42 , 00... Total Revenue ands Pa able 21,910,0 4, u Florida Local Government Finance Commission Lon 650,000 200.000 450,000 Capital Lease Obligations 887,061 174,883 712,178.7.-._ Accrued Compensated Absen s 1,9 ,514 159,0 2, 2,5 Total General Long-Term Debt Payable 4 493 514u 4046 115 w...... 8 $ .......20674746 J MARVA GREEN, P.A. MARIO RODRIGUEZ, P.A. Certified Public Accountants Membem American Institute and FlorWa Institute of Ceffmd PublicAccountants x 1529 3132 Northside Suite 101 Tel. )294-2581 West,Key 3 ®1-1 29 Fax( )2 77a REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASEO O AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERWENT AUDITING STANDARDS Clerk Ex Officio "°''° Board of County Commissioners Monroe County, Florida We have audited the general-purpose financial statements of the Board of County Commissioners Monroe County, Florida ( "Board") as of and for the year ended September 30. 2001. 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 financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States,, C Hance As part of obtaining reasonable assurance about whether the Board's general- purpose financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws° regulations, contracts and grants° noncompliance with which could have a directand material effect on t determination general-purpose inancia state nt 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 Re rtin In planning and performing our ,audit, we considered theBoard's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the general -purpose financial statements and not to provide assurance on the internal control over financial reporting. Our consideration of the internal control over financial reporting wouldnot necessarily disclose all matters in the internal control over financial reporting that might be material weaknesses. A material weakness K- is a condition is the design or operation or internal control components does not reduce to a relativelylevel the risk that misstatements in amounts that would material in relation to, the general-purpose financial statements being audited may occur and not be detected within a timely period employees in the normal course performing their assigned functions. We noted no matters involving the internal control over financial reporting and its operation that we considered to be material weaknesses. This report is intended solely r the information and use of the Board of County C issfoners; management',,; and Jederal awarding agencies and pass- through entities and is not intended to be and should used by anyone Cher than these specified parties. ... -6A', C Marva Green P.A. , Inc. Certified i Accountants March 13. 2002 K® MARVA GREEN, P.A. MARIO RODRIGUEZ, P.A. Certified Public Accountants Memims American Institute and Florida Institute of Certified Pubk Aocountants K 0.Box 1529 3132 Northside Dr..Suite 101 Tel.(305)294-2581 Key West.FL 330414 529 Fax(305)294-4778 INDEPENDENT AUDITORS' MANAGEMENT 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, 2001. 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. emented 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, 2000, except for the following:. PassenqftLjacilit Char Re its Observation: Although -improvement was noted. 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. K-3 Interde art mental Communication 4,6 Observation: Several service its for the Connunity Care for the Elderly grant (CCE) were disallowed pursuant to the grantor's programmatic monitoring., The amount of the related refund was not significant to the grant. The County staff was notified of the refund in early January 2000. The refund had not been paid nor has the refund been recorded as a payable. although the County staff did not dispute the grantor findings. There is some dispute within the department as to who is responsible for resolving the dispute. Recommendation: Any monitoring results that have a financial impact should be communicated to the Finance Department -on- a timely basis for entry into the financial records. Management ,shou I d,,designate a staff member to resolve- the' dispute. Observation: Grant reports for FEMA and airport improvements were prepared and submitted based on estimates or accounting records maintained by, the department preparing the grant revenue request. The reports did not agree to the general ledger. In some instances® the department will identify differences but not resolve them. because of the lack of reconciliation procedures. Some grant revenues were deferred until the reports could be reconciled because of the lack of reconciliation procedures. Reconciliations were still in process at March 13, 2002 causing delays in the year closing procedures. financial statement preparation and Single Audit reporting. Recommendation: Before these grant reports are submitted to any grantor, a reconciliation to the general ledger should be documented. Differences identified should be resolved before the reports are submitted® Reports should not be submitted without approval from the finance department to insure that a report was successfully reconciled to the general ledger. Outstanding reconciliations should be given priority. Observation: FEMA receivables relative to the period immediately following Hurricane Georges have not been collected to date. Recommendation: The appropriate level of management should assign responsibility for the prompt collection of these amounts. Cost Allocation Observation: The information used in the allocation of the General Accounting/ Financial Reporting Department was based on 1998 data although all other cost K-4 location base information was as department timely submitted a 1999 o specific reason r outdatedwas provided by t C nty' consul or my depart nt in charge of coordinating the cost allocation reporting. Recommendation: The appropriate year's data should be consistently used for all departments. Observation: The cost allocation plan to be used location of 2001 costs was not available until January 2002. The financial reporting process was seriously ela d as some of the budgeted transfers were material , could not be responsibly made until there was a reviewed cost allocation plan completed. Recommendation; Management should be provided sufficient time to review evaluate the results r reasonableness. Additionally, management shout insure that a cost allocation plan is approved prior to the end of the fiscal year if budgeted transfer requests are to be considered. Current Year Findings Grants Receivable Observation: A FEMA receivable from t 0 still outstanding. There was documentation provideds whether the funds have been requested. Most of the 2001 FE , receivables been collected to date cause funds have not been requested. Staff claims that the requests for 2001 have not been made because the projects are not complete or the contract is being renegotiated. It appears that staff .is not focused on colllecting 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. OTHER REQUIRED DISCLOSURES We have reviewed the annual report filed with the Department of Banking Finance for MonroeCounty. Florida pursuant to Section 218.32. Florida Statutes. This report is in agreement with the annual audit report which incorporates the financial statements of the Board of County Commissioners Monroe County® Florida. Marra Green was the Auditor in Charge for the audit of the Board of County Commissioners Monroe County. Florida. We attest that the Auditor in Charge met the educational requirements pursuant to Chapter 11.45. ri Statutes. The Board was not in a state of financial emergency as described in Florida Statutes® Section 218.503(l). The Board in compliance with the requirements of F Statutes 218.415 concerning local goverment investment policies. This report is intended for the information of the BoardCounty C issioners®, . na rtt,,, and others thin the County, and officials of applicable federal and state agencies. This restriction is not intended to limit distribution of thisreport® which is a matter of public record. Marva Green P.A. , Inc® Certified is Accountants March THIS PAGE INTENTIONALLY LEFT BLANK