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Fiscal Year 1998 I � II III hU il4 li � it ii 11 i1� � Illi�i� i �� i uwl lllllllil llll°1 u ! i III � 1 � IiiI��I�uI � ily Fill m�i� l li � ��llu �ri uulllil�l ulu r � � '�, lu I � pl �` i ` i is il^ �; k+ i �lli Dili �lu,iil I u i Wi i � �� Ali ' i � �� i i � pi i� : �. lu ii I I� , II 1 � I �� omiN nulu n dill + ` �� r � �l , i ��IIVIi i � I li lli i � i� �i145d 7 l � � i �� ui i � i I IIII � Ili ilia � �i� � �� .'i tam a Pil iirt �I i it III it iil i� IJ � i iiiaun th � irrr �� i � i '. mi �'. uulti JiillUi i { �iil�i l �ii�llllilllu � A III iii i � �� 4 �i �1 � I i ul�luu� i � QY' i Iw in I lil i Ji ICU � i i � Fill ili��ill uw �� II I � F I � V �I � 1111� + i t I Ik fll� I I 11 � ', I I� I � I�IINII � � j N � III hl I IIIWI� i iii i i � � til ' i � I�� dill iuuullLl i Ii . Ip Dili " � �� II ��i i �iili I i � 'llha ill ill iiI � �� ii Y� � iiiii � � � � � ' Ili ul� i i i i 4i ',I�Illi isll li i ' I�IP� u uluuii ii , � 'i M II UIVUI, i� ' � � � i � il �� 11 '. sir � 11711� � � i� i jlli ii� i� i III ui � i i ii � � I � ' I�IIIIII�II '. �I u� , u�l jiiil � 11V Ir i � M1 illl i i ��i ills i lu (m '. �'.� d ''� r puilii r II ui� y �i ii i � i u � i 4 � ili Ulll i i � ,, , � � Vh� i � uuu � il0iuum II l ull, � I I tl�u�lll �l 1111 ��li� ui a �; � 1 � Illullupl(i � ^ i MONROE COUNTY FLORIDA BOARD 0ECOUNTY COMMISSIONERS FI ' NCIL STATEMENTS KEMP & (REEK„ .,, CERTIFIED PUBLIC ACCOUNTANTS C S INTRODUCLORL.5ECTION Table of Contents Al- 4-EN CIALSECTION Independent Auditors' Report R1m . COED I EO FI CIAO TA. E ENTS GENERAL PURPOSE FINANCIAL STATEMENTS; , Combin ed Balance �Sheen � A11� Find Types and Account Groups CombinedStatementaof Revenues, Expenditures and Changes i Fund Balances -' All- Governmental Fund Types and Expendable Test Funds CSt Combined tAt en f Revenues.',' Expenditures and Changes in Fund Balances - Budget and Actual m A11 ,Governmental FundTypes and ExpendableTrust Funds', 7-1 Co bined,Statement of Revenues. Expenses and Changes in fund Equity -, 'All Proprietary Fund Types Cil Combined Statement of Cash Flows WProprietary Fund T e.s 1 7 Notes to' Combined Financial Statements , C N IN I DIVIDL FUND AND ACCOUNT UP FINANCIAL STATE NTS D SCHEDULES GOVERNMENTAL FUND TYPES: ` ' General fund Statement of Revenues. .Ex enditure and p Changes .in Fund Balance Budget, ,Actual_ 1-5 Special Revenue Funds E1� � o Combining Balance Sheet Combining Statement of Revenues, Expenditures, and Changes in Fund, Balance E8-14 Statements of Revenues Exp ehdiures and Changes in Fund balance Budge' dget and Actual : 15 Affordable ousing. Prcgra s CONTENTS (Continued) Pam; Fine and Forfeiture 16-17 Road and BridgeE18- L Library E20 Tourist -Development, Two tent., All Districts E 1 Tourist Development, Two Cent. Administrative and Promotional Tourist Development Three Centj DistrictE23 Tourist Development, Three Cent, District Two E24 Tourist Development-, Three Cent, District Three E25 Tourist Development, Three Cent, District Four Tourist Development, Three Cent, District i Governmental Fend Type Grants Impact Fees m Roadways Impact Fees - Parks and Recreation Impact Fees Libraries E33 Impact Fees Solid Waste Impact Fees - Police Facilities Impact Fees - Fire and EMS Fire and Ambulance, District 1, Lowery and Middle Keys E37 Upper Keys Health Care Speci6l Taxing Di trict Fire 'and Ambulance, District #6,' Key Largo E39 Unincorporated Area Service District Parks and Recreation E40 Unincorporated Area Service District Planning. Building and Zoning E41-421 1 Enhancement Fees Duck Key Security District E44 Local Housing Assistance Cud oe Gardens Municipal Service Culvert District Jolly Roger Estates Municipal Service Culvert District , E47 Winston Waterway Municipal Service Taxing istrict Boating Improvement Debt Service Funds Combining nc Sheet - F1- Combining Statement of Revenues, Expenditures and Changes in Fund . lances -F4 Combining Statement of Revenues, Expenditures and Change4 in Fund Balances , Budget and Actual aoital RroiectFund� Combining Balance Sheet G1 Aa2 '� S C nti nu Paoe Combining Statement of Revenues® Expenditures -and Changes in Fund Balances Combining Statement of Revenues, Expenditures and Changes in Fund Balances —, "Budget and Actual G3,S ' PROPRIETARY FUND TYPES: m er �Fu�ns, Hi- Combining Balance Sheet Combining Statement of Revenues, Expenses and Changes in Fund Equity5® Combining Statement of Cash Flows 7.1 Schedule of Expenditures ® Budget and Actual; Municipal Service District—Waste Hil Card Sound Bridge H1 Marathon Airport H1 key West Airport � � 1 Internal Seryj FMod2 Combining Balance Sheet H �1 Combining Statement of Revenues, Expenses and Changes in Fund Equity 7-1 Combining Statement of Cash Flows H19a22: Schedule of Expenditures— Budget and Actual Workers® Compensation Fund H2 Group lnsurane Fund H24 Risk,Management Fund H25 Fleet .Management Fund H26 ,FIDUCIARY FUND AND ACCOUNT GROUPS: . Trust and A n un s Combining Balance Sheet � C6mbining,Statement of Revenues., Cxpendi ures 'agd Changes n Fund Balances - A11 F,xpend bl e Trait Funds T2 Statements of Revenues, Expenditures and Changes in Fund lance w Budget n Actual ® Expendable Trust Funds: L Enforcement Trust 1 Court Facility Fees 1 Drug Abuse trust lS m CONTENTS (Continued) Page General Fixed Assets_Accobnt GrOUD Schedule of General Fixed Assets ,b,y Source Jr Schedule of General Fixed, Assets. by.Function and, Activity J24 Schedule of Changes in General` Fixed Assets by Function and Activity J4-5 Long;Term Debt Ac o t ro co Schedule of Changes in General Long-Term Debt D E REPORTS Report on Compliance and on Internal Control over Financial Report- ing Based on an Audit of-Financial Statements Performed in Accordance with ,Gaverrvent Auditing Standards Independent Auditors' Management Letter 'KEMP td GREEN, P.A. Certified Public Accoununts 1435 KENNEDY DRIVE P. Oa,BOX 1529 KEY WEST, FLORIDA 33041452.9 MEMBER OF AMERICAN INSTITUTE W&t 0. KEMP, C.P.A., (305) 294-2581 AND FLORIDA INS71TUTE OF , RVA E. GREEN, C.P.A. FAX (305) 294u477E ° CERTIFIED PUBLIC ACCOUNTANTS Clerk. Ex Cfficio Board of County Commissioners Monroe County® Florida We have audited the accompanying' financial -staterments :of the Board of County Commissioners of Monroe County, Florida (t "Board") as of September d, 199, 8 andfor e year then ended s listed i the l o contents. These fi-nancial statements are the responsibility of the Board®s management. our responsibility is to e press an .opinion on these financial statements based on„ our audit, We conducted our audit in "accordance with generally accepted auditing standards and " `standards applicable 'financial audits, contained in 'Government auditing Standards® issued y the Comptroller General: of the United Staten Those standards require that we plan and performs the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. n, audit_ includes examining. on a test hasi ® vid nce supporting the, amounts amounts ndisclosures inthe, financial statements. An audit, also includes assessingtheaccounting princi les used and significant slates ace management, 11 sevaluating the overall ai -financial statement presentation. We, believe that our audi , pprovides' a reasona0le basis for our . pinion. s discussed in Note tar the financial statements present only the Board an are not intended to present fairly the financial position of ohroe County® Florida and the results of its o� eratiens and the cash flows of ,its proprietary fund types in conformity with generally acceptpd accounting, principles. In our opinion® the financial statements ,referred to move, presentfair!,- . in all mltrial respects, the financial position of. the Board as of September 30, 1998, and the results of -its ,operati ns and the cash flows of its proprietary fund types for the- year then ended in conformity with generally accepted accounting principles. 41 Our audit was made for the purpose of 'forming' an opinion on the financial statements taken as a whole. The combining and individual fund and account group financial statements and, schedules -Ti sted in the table of contents which are also the responsibility of the management of the Board, are presented for purposes of additional analysis and are not a required part of the financial statements of the Board., Such additional information has been 'subjected tot auditing procedures applied in the audit of the financial statements and, in our opinion, is fairly stated in all material respects when considered in relation to, the financial statements taken as a whole. Jn-accordance with Government Mditing Standards, we have also issued a report dated April 2, 1999 on our consideration oft Boar&s internal control over financial reporting and our tests of its compliance with certain, provisions of laws, regulations,, contracts and grant4. Kemp &'Green® P.A. Certified Public Accountants April 2, 1999 B'-2 d THIS PAGE INTENFIONALLY M MONROE COUNTY, FLORIDA-BOARD OF COUNTYCOMMISSIONERS COMBINED BALANCE.SHEET ALL FUND TYPES AND ACCOUNT GROUPS SEPTEMBER 30, 1998 O Eljt'J !CYTAL FUND P ° peoiel Debt Capital etuer l RevenueSeer e . 1Pc+�yeect ASSETS IV Tl� F�l3FI�` ., Assets; Cash and Cash Equivalents $ 20,00 ,568, $ 70, 83,680 $ 26,820,557 Aocoou nt . eeely ble; Delinquent Waste Collection Fees Allowance for t.lnoolleotible Waste Collection Fees — � ®� Other 365,300 2,202,017 m® 2 Allowance for Other Un Ile tible (200,243) (1,1 49,375) Mortg s/Notes Receivable 2,091,626 Allowance for Mortgage Receivable (387,274) Inventory 21,205 Due from Other Funds 261,393 .630,732 � 30,051 e from Other Governmental Units 3,622,780 5,575,174 1,637,302 Interest Receivable 32,160 Restricted Assets Cash and Cash Equivalents 1,S3 „23 �m Interest Receivable 338 m® Property, (Net,Where Applicable of AccurnulateO Depreciation) Deferred Charges( 'et) . T Other Debits: Amount Available for Debt Service �- Amount to be Provided for Retire- ment of General Long-Term Debt Total Asses and Other Debits $ 76 . 6 740 S�,...,832 $ 2qt4q_T,�1 ... C-1 _ PROPRIETARY FIDUCIARY FYJ F l T GR General ° � nril Internal 'Trust Fixed I o �T° rm I emori nd Debt 0 �� 16,643,388 $ 7,4 1,846. $ 761,749 t144,26 ,736- 754,063 754,088 (701,640 �< (701,,, 40'� 819,270 237e792 � � 3,624,390 (54,608) (2,2 ,226) ., . 2,091,626 (387,274) _m 21,2.0 312,677 97,06 �� i 82,713 1,456,547 271ro822 264,860 1222,4911 ®_ 32169 ,69410 �., „W 7,526,336 388 23,675,1.79 2, 63a363 28,348,730 1 4�V-7-,292. 218,066 v 21� ,0 3 1,29$,397 1 a296397 r �3 31""33 4 '3 3 4 $ 60711 271 $ 1 `331 903 $�1,04 �60 $ 23 346��73 $ _ 2�626��40 $,...� 3� �p 9 154 The not a financial statements are an'integral part of these statements. -2 ( ntdP MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINED BALANCE SHEET-CONTINUED L FUND TYPES AND ACCOUNT GROUPS SEPT"EMBER 30, 1998 ,'G r t L TYPES- pecial Debt Capital eur xa'I Revenue Service Pr weer t LIABILITIES, FUND EQUITY AAND �_...�t�..w�.�..�.�...._. CT"HSP'QRE DIT,S Liabil'ities. Accounts P yea le 669,763 2,088,295 $ 505,208 Petaine Payable 26,035 256, 00 Claims and Judgements Payable Due to Other Funds 597,287 . 343a636 362,387 Cue to Other Cuuverhmental units 377,41,79 777,961 Accrued Compensated a bsen is payable 72,443 94,803 Accrued Wages and Benefits Payable 589,440 S19,736 12,567 C eposits,in Escrow 74,750 1„460 5,400 Defer-red Revenues 56,080 9,167,708 Capital Leases Payable Payable from Restricted Assets: Accrued Interest Payable 537,225 Revenue Bonds Payable,'.Current Landfill ClosureiPost Closure Crusts Other Current Liabilities 4,271 145 ng-T'errru Debt Total Liabilities 2,661,5��3. 131321,979 57,225 082 Fqhd Equity and other Credits: Investment in General Fixed,Assets Contributed Capital Retained Earnings: Reserved for Derr®Sand Retirement `Unreserved Fund Balances: Reserved for Encumbrances 61,039 520,167 137,09 Deserved for Truest Fund Purposes Reserved for Debt Service 1,295,397 Unreserved, Designated for Beaches m® 510,052 Unreserved, Undesignat d. 21,253,466 64,576,551 27,216,334 Total Fund Equity and Other Credits 21,3,l4 5cs 65,60,6,770 1,295,397 27,355,430 Total Liabilities, Fund Equity and Other Cradles $ 23�976 016 $ 78,9218 749, $ 1re132�62M $ 28497512 C- TOTAL PROPRIETARY TARY FIDUCIARY PRIMARY I�UA ORGOVERNMENT� � � BC Into a1 Trust, Long-Term Memorandum � r1 Servicerb $ 2,724,089 262,602 $ $ 6,469,957 232,226G � 516,71 1,944 4,553,504 4,775,448 74,611 4,592 — 1,33 ,713 138,666 9,695 64,060 _ 1,366,301 16,723 6,164 190,153 138,776 71,766 64,900 �� -` 146,$10 323,546 9,547,334 165,071 � �� 1651,071. 57,�yE��9p4g � 7�9 ,1�p19 375,9.,FLp4A mom» m .ms 375,.000 385,357 m_ 3,65a 57 7,.603- 12,019 .�.. M1'90,536 32 740 ..., 1 89 ,70 :. ,625, 14,309,'659 4,994,475 ....,.�.+...-+....m+.rM...w.....,.... w...�w.cero-f�e.�..........+,-^"k^ 4 ,.�...�d.,.2y.m,.6w.........w.µ,rvqmmow�� ^......, 69,67 m 128,340,730 126,34 ,730 15,320,069 2,674,554 17�99023 1,679,518, �� d o 1,,679,5116" 19,402,025 2,662,874 22,064,899 W 718,302 -962,529 962,529 1,195,397 m_ 510,,062 36,401,612 5,337�426 962,520 3 73 236#622, 1 126, 4 ; 1 04 60 $. _1 F,36 70' 3 65 740 $ 35 9 .: $ 50,711271 10 331,903 $ __. . the notes to the financial statements aren in�tegral part of these statOments, 4 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINED STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES ' ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS FOR THE FISCAL°YEAR ENDED SEPTEM BER 30, 1998 . 'OOVERNOENtAt.FUNOTYPSS Special Debt Capital ereral�w evenuerwrte _ . Preete Taxes 16,234,451 $ 52,599,337 $ $ 13,217,392 Wcenses S Permits 367, 32 1,908,296 -- Inter6 ovemmental 10,549,120 9,570,589 693,250 Charges for Services 3„842„632 5,219„964 7 Farces&Forfeitures 178,482 1,512,563 -- Investment Income 1„102, 45 4,143,644 166,004 1,198,282 -� Miscellaneous 206064 27,� 1 424 25$ � S. Total Revenues 32,500,626 76,371,�`&671 �.,:.� 0 1....�...,. � 2�- 14,449,024 Expenditures, Current; General Government 15,640,224 "` 2,914,509 Public Safety 1,248,422 43,975,369 Physical Environment 166,812 2.132,995 �w Transportation 25,789 4,461„6 6 Economic Environment 406,372 10,347,594 Human Services 3„251,425 2,986,350 Culture and Recreation ,357,734 1,362,566 Court Related 5,736,590 878,954 Debt Service — 5,367 5,7 5,fi21 Capital Outlay Total Expenditures 2 , 27,366 69,06ro610 725 62'1 2,673,56 Excess of Revenues Over/ (Under)Expenditures � 3 n' 2,48 7�293�,06�d 656,36�7 11I 77 46 Other Financing Sources/(Uses), Operating Transfers from Other Funds 2,394, 48 1,744,06 4,816,035 776,959 , Operating Transfers to Other Funds (2,632,026) (1,1 ,167) (6,216,699) Debt Proceeds 17,546,671 40, 00 Payment to Refunded Bond Escrow Agent Total rtfrr Financing Souroest Uses 237„376 63 19. Excess of Revenues and Other Sources Over/(Under)Expen titur s Other Uses 3,235,660 1,930,880 453,228 6,765,7263 Fund Balance, October 1, 1997 ��. �.��k' 1 ..., � W��a�a9,w ��:� t�� „ �14 Fund Balance,September 30„ 1 96 $ �� $ ,... 6 606, $, 1 95�N $ 2 5 4 w....,. �_ _._ ...__ _, _.. . Cm PIDO IAR ND, P 6 ,. _. Expendable Memorandum : 82„051,180 2,295,626 21,012,959 45„554 9,106,445 552,166 2,243,211 50,13 ,660, ,10 y 1 63,59 W 7,$ 5 12 i0 16,7 ,733 , 713,362 45,937,673 2„299607 4, 07,675 10,747®966 7,77 3,720,300 6,6M15,544 5,7W 1.., 1. a . .. op a B„ . 558 56,t 27 17.041,391 0,732,626 .� (9,955,692) .. �7,243,11 631. (66,027) M339,687 1 02 556. a119 The al ii /[Handal statements are an integral part of these Aptements ®6 M NROE 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 SEPT'EMBER 30, 1998 N L FN Favorable a udgot 'Actual (Urjf;!lrorzble� Taxes $ 16,370,261 16„234.451 (135,630) Licenses&Permits 225,000 387,332 162,332 Intergovernmental 8,630,100 10,54 ,120 1„019,020 Charges for Services 3,032,163 3,842,832 610, 69 Fires&Forfeitures 226,500 178,482 (50,018) (",72 Investment Income 655,000 1 102,346 4 Mlscellaneonfs 213,758 206,064 Total Revenues � 2 3 '4,6�� 32,560 626 3,146 794' Expenditures; Current, General Gov*rnment '17,210,966 15,64,0,224 1,370„741 Public Safety 1,837,.121` 1,246,422 565,699 Physical Environment 171,519 166,612 4,707 Transportation 05,606 25,769 60,017 Economic Environment 403,013 400„372 2,646 Human Services 3,616„264 3,251,425 564,659 Culture and Recreation 2,492,345 2,357,734 1134,611 Court Related 5,910,609 5,736,590 174,019 Debt Service Total-Expenditures 31, 2 ,667 2,900,299 Excess of Revenues Over/(Under)Expenditures q2,5 2,535�. 3,,473,258 6,046,691 Other Financing 6owr s)(U es). Reserve for Contingencies (1,266„420) 1,286,420 Cperahng Transfers from Other Funds 2,4 1,207 2,3 4,640 (26,559) Operating Transfers to Other Funds (2,986,794) ( ,632,026) 354,760 Debt Proceeds Payment to Refunded Bored Escrow Agent: �- ,. Total Other Financing ourcesf(Usas 1 6' 2�007 ., 2 1,378 . Excess of Revenues and Other Sources Over/(Under) ExpendituFes and Other Was»Budgetary Basis (4,424,842) 3,235,880 7,660,72 Total AdJustment Excess of Revenues and Other Sources Over/(Under) Expenditures and Other Uses�GAAP Basis (4,424,642) '3,2 5,600 7,660,722 Fund Balance,October 1�,1997 m�..:.. .... ��0"76�� _... 18,646,625 ,— w Fund Balance,September 30, 1996 $ .13 653 763. $w mew 1 3� k $ C-7 0 'sPgcjALR#-'VFNUV FUNDST" 'I Favorable Favorable d 1 6 r z r u51e�). f u--' (Unf'asvorab1 a. �. � 4„612,664 S 52`„595,953 (2,21 ,711) 1,2.10,990 1,9 8,296 698,296 ' 26,2 ,666 9,570,569 (18,714,097) 8P8,250 893,250 (5,000) 5,718,G26 5,219,984 (496,044) 25,000 1,512,563 1 p467,56 2,016,416 4,141,598 2,12 .166 126,000" 166,004 41,064 ,336 1,4 4,256 �2,5511d�1M ^ W^P^..;�v.w� �mpa , w,m+. .� ww.M.Mw �w-:•,�.�'��**. ..d,.,o.p,,. .�...Wa'a.».^r..�.. . 96�9 4 24 76 3 3 2 1 -1h9,671�,663) � 1�23 5 1 p65 .25 36�994 p 9p25 ._� . .. .,.n 9,517,483 , 2,914,509 6,602,974 62,721,442 43,975,369 16;p746k9731.. -- 5,309,572 2,132,995 3.176,577 20,43 ,615 4,481,666 15,948,729 13,589,878 10,347,594 3,242,284 7,017 ,;582 2,966,356 4,093, 32 4,341,249 1,362,566 Z978.683 -� 1,106,793 878,954 227, '64,396. .'. � 3k,, , 74,531 531 1,945„'9'16,, 124,�161004 �69,14 61" 5 916 364 6 77��53T 5,7T3, 9 228,631 n_ 35,3'45�51'I �5p748,267), �._�4 mw367 r ..e.m 1,d 81,020 (3,842,889) 3,642,669 (437,230) •3 7,230 3,237,901 1,744,986 (1,492,915) 4,913,000 4,816,035 (96,,965) (1„152p793) :(1,107,167) 45,626 -® 171 7, 17,546,671 (340p621) 5 �:. �,.--5, +w,m . n. ,w.'5� .- (I� �Aa41 6 63 619 23m 609 1 9. 51 9,,� ,.'. ( 9,674,661) 7,66 ,450 p7411111. (526„336) 4'53,22$. 981,564 64439 , , (29,81s,1861) 7„930,680 7„746,541 (528,336) 4.53,228 961,564, 27 6229 $p f1 6Q , ' 9 $ ti7 $ 313 63'3 $ 1 295,39 96 m The notes to th6lginancial statements are an tntegrW part of these statements, (Continued) MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINED STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES&BUDGET AND ACTUAL ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS«CONTINUED FOR THE FISCAL YEAR ENDED SEPTEM ER 30,1998 CAPITAL'PROAOTFUNI33 Favorable radget° pt Sul r1fa�10r�uble Taxes 10,000,000 13,217,392 3,217,392 Licenses&Permits In'torgovernmentai Charges for Services 75 75 Fines&Forfeitures Investment�Income 200,000 1,198,282 996,282 Miscellaneous 33n275" 33W2"5 Total Revenues '10,200,000 14,„449,024 4,249, 24 Expenditures-, . Current: General Government 9,515,080 2,007,963 7,507,117 Public Safety 2,47 ,000 11,485 2,463„515 Physical Envir°chmenit Transportation 3�45,514 346, 14 Economic Environment — Human Services 503,000 503,000 Culture and Recreation 2,392,500 354,596 2,037,904 Court Related 551,965 299,514 252,451 Debt Service — Total Expenditures ... 576 59 2,673,556' C3;612,50't �. Excess of Revenues OverJ(Under)Expenditures 5w56" ,q 9) 1'1. 75, 66 7,361„525 Other Financing Sourcest(I es): Reserve for Contingencies (1,460,906) 1,460,906 Operating Transfers from Other Funds 110,000 77'6,959a 666„ 59 Operating Transfers to Other Funds (7,266,560) (6,216,699) 1,051,661 Debt Proceeds 445,000 4501,000 5,000 Payment to Refunded Band Escrow Agent: Total Other Financing Sources/(Uses) 4,959,740) 3,16'4J26, Excess of Revenues and Other°Sources Overt(Under) Expenditures and Other Uses-Budgetary Basis (13,760,525) 6,785,726 20„54 ,251 Total Adjustments -� Excess of Revenues and Other Sources OYerf(,Under) Expenditures and.Other Uses GAAP Basis (13,760,525) 6„785,726 20,546,251 Funa Balarrde,October 1 1997 20,560,104 20,560 704 .. mm .Fund.Balance, September 30, 1996 $ 6,609,179 $ 27.355,430 $ 20,5461 $1 C-9 P w: Variance E EXPENDABLE �TRUST FUNDS Budget Actual l_ (1 Budget Actual Qttrrff v�r�l�l;4�' _w.. .. e $ $ tI,142,945 82,047,796 8654,851 1,435,000 2,295,626 860,628 37,813,036 21,012,959 (116,800,0771 42„OOO, 45,554 3,554 8.792,191 9,108,445 '315,254 694„335 55.2,166 (342,16 ) , 1,14 ,,,635 2,243,211 1„095,376 17,000 50,135 33,135 3,01. ,A10 6,658.364 3,642,954 - �~ 4109 �n2 _11k 7�� 93,335. w . .57Oj, ,a „ 4fi 7,545,541) ® 36,243,528 20''762,696 15„480,832 896,235 713,662 182,353 67,929,798 45„949,156 21,980,640 5,481,091 2,299„607 181,284 20,864,935 4„507,675 16,357,260 13,992,896 10,747,966 3,244,930. 11,396,666 6,237,775 5,161,091 %226,094 4,074, 96 5,1511198 299,075 299,075 , s ,, 42 6,91506 953,384 . w..._,.«,.a.44 . , 471"^T,71p N A 4'4A'P W2 g w".1 19 ,31 7 3„652 4511,4 17 , , 27 s'17491 (42 p. °7s w44a9s1. $M10,9i (46,725) 46,725 (5, 74,1701 6,974,170 m 10,682,108 9,732,62& (949,460) (I1,408,14tj p,955,89 ) 1,452,255 16,3 2,292 ",17,996,671 ( 35,621) 1'7 243 ( 46,� 25 46„725. (6a611 Y0 25 (266,700) (66,027( 222,673 (48,877,064) 18,275,257 WJ52,321 04,43,0 «ww. .... 6.._w.W^,.t...,T,.mn: �„„.,w«4..wu..Wwxw,wPonm mmMw- .»,:: „,.�« � wn„,w.,;w,,mmuu.a:..,... mmmm.,„w�,-m-.w.n++m"y^+ry. rv.mm.romrvm.^o^tt--•mmr w., ww�..w�.w um, ' (268,700) (66,027) 222,073 (46„815,064) °16,339,667 67,157,71 to026m5 5. 1,026,556 514,944 3..19 ,944 73 356 $ 962®529 $ 222673 $ 49 37e,8�80 $ 16,514 The notes to the financlal statemdnts are an integral port of these.statements, -10 CNROE COUN , FLORtDA-BOARD OF COUNTY COMMISSIONERS COMBINED STATEMENT OF REVENUES,EXPENSES AND CHANGES IN FUND EQUITY L PROPRIETARY FUND TYPES FOR THE FISCAL YEAR ENDED SEPTEM ER 30,1998 Internal Total Enterprise Service ice IMernorandu n Operating Revenues,. � , Franchise Fees 224,692 $ $ 224,692 Tolls �1026,506 "1102 , 06 Charges for Services 17,163,927 14,767,177 31,03ij04 Fines and Forfeitures 1,140 1,140 Miscellaneous �.1 6,016� 469 342 1 594,3 Total p g ... erafin Revenues 3 ,70ttq '., Operating Expenses- Personal Services 3,298,851 1,416,358 4,715„209 Operat ons 14,794,381 3,354,4,06 18,148,789 Landfill Closure and Pest Closwjre 742,711 742,711 Depreciation and Amortization 1,34 ,261 347,583 1,669,E64 Asserted and Paid Claims 6',769,381 87 I,3S1` Total Operating Expenses 20r,08,224, d"907,730 34,O1� Operating Income(Loss) 634, j) 325 7 0` 6 3w046. Nor-Operating Revenues(Expenses): Operating Grants 1„304, 16 , 1,304,616 Investment Income 1,267,944 281,370 1,569„314 Interest Expense and Fiscal Charges (626,134) I620� 4 Less on Disposition of Assetsm. , 110 ,3�di Total Non-Operating Revenues(Expenses) � 1 mS3Ow125 70'i27' .�..., Income Before Operating Transfers 1,'119 ,11 4° 0 ,5 0 ,a 0 Operating Transform Operating Transfers frorm Other Funds 2,133,951 97,060 , 31,011- t7perating Transfers to ether Finds __ t LT ,47 , .,. .,. ' . � ,` `2a0 7' 47' ,rotai Operating Transfers � �1',2 a2 4, 7.0 0', 2214 Net Income 1,321,388 1,704,576 3,025,964 Fund equity-October,1,1997 32,825,140 3,265,677' 36,090,817 Contribut ed Capital 7J' 5 6222 9 Fund Equity e September 30, 1996 $ � �€I1 ,.. $ �,_ 42 $_.. � 4�1 73 �140 The notes to the financial statements are an integral part of these statements, C41 ONROE COUINTY,,FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINED STATEMENT OF CASH FLOWS ALL PROPRIETARY FUND TYPES FOR E FISCAL YEAR ENDED SEPTEMBER 30,1998 INCREASE IN CASH AND-CASH EIQ I"VALENJIT Internal Total' Enterprise Service Memorandum . a. Cash flows from operating activities: Cash received for services 18, 59,946 14,57'7m 14 324 37J6 Cash payments to suppliers for goods and services (14, 66e196) (12„t160,340) (26,62 b536) Cash payments to employees for services a �1' 7� _ ��1� � Other operating reventie 1 12f1n1d6 469 15954 . . �24�1�: 2 12,556 Rlet p y 9 161�'�. "11,66�. . sl'ro vlded'fO operatln actrovltle 1,6 _ Cash flows ftm noncapptal financing acdvibesa Operating grants received 1.,415,664 ti 41 5�664 Operating transfers from other funds 3,025,214 67,060 311,122,274 Operating transfers to other funds 2v 9-LI4 Net,. afro provided by ndncapftal flnancin i activities 2 433 07 97.060 5311 m 1131 Cash flowscapital and related financing avilles... . Proceeds rn capital grants . 1,666,248 1,986,248 Proceeds from sale of assets 38,358 36m356 Acquisition and construction of capitat 6ssots, (21662e266) (364,2 6') (3a226„476) Principal paid on capital debt (610,461) 16a 61 6 4 Interest paid on capital debt P6m6 w .�6 Not cash used by capital and relatedrtarrodlrrog activities 2ro646 �: a, 2 2n4 957 Cash flows from'investing activities Proceeds from sale and matutifies of Investment securities 710,676 , 7'10, 76 investment lrocon'te L61 70- 1�5�6,r ° Not cash provided by investing activities � ...� � �-. 2,2W199 tVet increase in cash and cash equivalents, 3,672,528 1A16a46; 5„262,01 Cash and dash eqvivelents,st beginning of year .. 29 :. 65 Casco and cash equivalents at end of year $ � 4� 7 fY9t1,.: 1 $:��•.� �� : CA (Continued) ONROE COUNTY, FLORIDA- t7AFID OF COUNTY COMMISSIONERS ERS COMBINED STATEMENT OF CASH FLOWS ALL PROPRIETARY FUND TYPES-CONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1998 RECONCILIATION OF OPERATING INCOME(LOSS)T T CASH PROVIDED E"Y'OPE TING AC"nVITIES Internal Taal Enterprise Service Memorandum Operating income(loss) $ 3 1 $ 1„3' 6 769 6 3„64 Adjustments to reconcile o erat'ing Income (loss)to net cash provided,by operating activities: Depreciation and amortization 1,342,261 347,583 1„669„664 Change in assets and liabilities: Decrease/(Increase)Inc Accounts receivable (309,173) (15„170) (324,343) Due from other funds ( 4„511) (34„216) (106,729) Due from other governmental units (6,273) (89„975) (96, 46) (Decrease)Ilncrease In: Accounts payable 1„074,,427 (62„422) 1,012,005 Bonds payable (5,0010) (5„000) Premium payable (2„871) (2,871) . Claims and judgements payable _ (6,592) 17G,509 161,917 Cue to other funds (123,249) 3„370 (119,679) Due to other governmental units 81,505 ('15,,.540) 65,965 Accrued compensated abspncq4 (11,039) %849 (7„190) Accrued wages and benefits payable 8,303 21,934 30„237 Deposits In escrow (17.224) (17,224) Landfill closurelpost c9osure (47,326) (47„32e Other current liabilities 12�466 1�456 . Total adjustments 1 951„25 26 �4 ,2"15 7101 N t cash prorlded by operating actlyitl SUPPLEMENTAL SCHEDULE OF NON ASH FINANCING CAPITAL AND INVESTING ACTIVITIES Contributed fixed assets 2„ 55, 3 �1,2' ' $ 2„ m2 2 9 Losson disposition of fixed assets 174„5 9 $ 2 $ 1 �3 2 a � o The notes to the j3non"Cial statements are an iritegral part of these statements. C.-13 MCN CE COUNTY. F C DA LAR F CQU CCU MISSIQNEPS NOTE T4 CN NEfI FINANCIAL STAI SEPTEMBER 30 1998 NOTE- 1 ., SUMMARY SIGNIFICANT ACCOUNTING POLICIES The accounting policies the presentation of the financial report f the Board of County Coonissioners of Monroe County Florida (the "Board"') have e design to co fo��r to generally accepted accounting ,prindi les as applicable to governmental units® in accordance with the Governmental Accounting Standards Boar C SB1m GASB embodies the official pronouncements,' previously issued by -the National Council on Governmental Standards 'c 6unt,iBoar nsg ( FAS Proprietary p Financial Accounting pronouncements, AccountininPrincipl s Board (APB), opinions issued on or. before November 3 , 19 9",, unless those pronouncements conflict with; or contradict GASB pronouncements® in which -case. GASB prevails. The following is a summary of the si gni fi cant accounting policies. e port Charter County, established under in Entity - Monroe County is m the Constitution and the laws of°'the State of Florida. There are sip offices, Board County Commissioners.. raiserm�sSh elected Cou�nt; � 'ide, which fall composedof iv members® Clerk f Circuit Court. Property App erif Supervis r'of Elections and Tax Collector. The Board of County Commissioners is the'- legisl ti�ve body of Monroe County an as such buidgets and provides all "the funding used by; the separate Constitutional -Offices withthe exception fees collected -by the Clerk of Circuit Court and -the Tax Collector,, Under tdirection of the Clerk of Circuit Court, the Monroe County Finance Department maintai s the accounting. y tem for the County operations, s ncl.udin those. of `d d �nu t rvi sor of s � i Supervisor Elections t Clerk of` Cl rcuit Court, which i nc u e e` General Fund, but excluding those of the PropertyAppraiser,e Sheriff and Tax- ' ° Collector, each of which maintains its own accounting syster�. The Board is not a °1 egall y separate or fiscally independent unit of the County. Accordingly, it is considered a part o N Monroe County s primary government and °. is included as ,such in the Monroe County Comprehensive Annual', Financial Report .: Services provided by the BoArdand couftted for within these financial statements, include police erviIces for unincorporated areas of the County, health and social services,, emergency medical services. culturaland recreational programs, sole waste services other governmentOp services® -1 MONROE CUNT°. FLORIDA BOARD OF COUNDL COMMISSIONERS NOTES. TO COMdINEO FINANCI STATEMENTS SEPTEMBER 30,, 1999 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) B§si§ of Presentation - The accounts of the hoard are organized basis of funds and account groups, each of which Is considered a separate accounting, entity. Fund structures, where applicable, have been designed to comply with all requirements of the bond resolutions and regulatory provisions or administrative action. The operations of .each fund are accounted for with set of separate self-,balancing accounts comprised its assets. liabilities, equities revenues and expenditures, or expenses® as appropriate. The various funds are grouped by type in the financial statements. The fol 1 owi ng fend types 'ad, account groups are used by the Board., Governmental Funds General Fund General Fund is the general operating fund of the Board. All g6rieral tax revenues and other receipts that are not required either le l-ly or by generally accepted accounting principles to be accounted for in other funds are accounted for i ' hd General Fund. S,p cial Revenue Funs ® Special Revenue Funds are, used account for the proceedsf specific revenue sources (other than those associated with expendable trusts major capital projects) requiring separate accounting because of legal or. regulatory provisions or administrative action. O bt Service Funds - Debt Service Funds 'are used to account, for the payment of principal. interest® and other expenditures related to long-term debt® other than bonds and loans payable from the operations of Proprietary Funds. ; Ca ital Pro " ca Funs Capital Project Funds are used to account for financial resources segregated .for the acquisition or construction of major capi facilii s other than those financed, by proprietary operations. Proprietary Funds® En-tgrQri§@ Funds - Enterprise ,,Funds are used to account for operations that are financed and .operated in a mariner similar o private business enterprises, where the stated intent is that the cps (expenses, including depreciation) o C-15 MO ROE COU R., FEORID_A BOARD OF COUNTY COMMISSLQNLRS YQjU TO COMBINED F T T SEPTEMLER 30. 1 98 NOTE 1, - SUMMARY WSIGNIFICANT ACCOUNTING POLICIES (Continued) providing goods or service's t general public p 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 , accoduntabili y or other purposes Internal Service Funds - Internal Service Funds are used to account for the financing goods services provided y depart dnt, to other departments, of card or to other governmental units n .cost reimbursement basis- Fiduciary Funds, F EXDendablC Trust and Expendable Trust Funds are . general l` ', used in instances-where legally mandated or where a formal legal trustee rel,ationship p expended ".in the course of their exists, Bath principal 1 income designated oper�ati Agency Funds - Agency Funds are custodial in nat nd are ire (assets goal " i`a �ilit�resl and do not involvemeasurement result o operations. Agency Fu rely clearing accounts for assets held by a government as an, agent fps individuals. privats organizati n . `rather governments® or other funds. Account Groups: , General Ei,xe .A t 'Account ro ' This account is establish d to account for alI fixed.. assets of the Board, other than those', accounted for in the Enterprise n Internal Service Funds" general Fora - errs Det& AccoUnj' Gr ® T i s account group, i s _establ i shed to account for the long-tern debt of the Board :financed from Governmental Funds asis of Accgunting ® The accountingand financial, reporting treatment a p1ie to a fund is determined by its measurement foous® All Oo ernm nt T Funds and Expendable Trust Funds a accounted , r using current financial resources measurement focus. ,. With this measurement , focus 1 current assets and M )NROE .COUNTY., FLORIN BOARD OF COUNTY COMMISSIONERS NOTES TO COMBINED FINANCIAL STATEMENTS SEPTENBER, 30, 1998 NOTE -,. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) current °pia il'ities generally' included on the balance sheet. Operating statements of these funds present increases (i .e. , revenues and other financing sources) and decreases (i. expenditures and other financing uses) in net current assets. All Proprietary Funds are accounted for on a flow of economic resources measurement focus. With thismeasurement focus, all assets and all liabilities associated with the operation these funds are included n lance sheet. Fund equity (i® n 1 assets) i .segregated into contributed capital and retained earnings components. proprietary fund-type operating statements present increases (e.g., revenue) and decreases (e.g., expenses) in net total assets. Basis of accounti refers to when revenues and expenditures or expenses are recognized in the accounts and reported In thefinancial statements, Basis of accounting relates to the t.inling of the measurements made regardless the measurement focus applied. The. modified accrue �basis of accounting is followed In Governmental Funds, Agency Funds, and Expendable Trust Funds® Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become susceptible to accrual:o that is, when they became both measurable and availableto finance expenditures of the current period-,, means collectible within the current period soon enough thereafter to be used t _pay liabilities f current period. Primary revenues, which include taxesa, intergovernmental revenues, charges r 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 arerecorded when the related fund liability is incurred. Exceptions to this general rule include-, (1) the long term portion o accumulated, sick pay, vacation pay, and compensatory time, which is not recorded as an expenditure„ ( prepaid items, whichreported only on the Balance Sheet and do not affect expenditures,-, a ) pr,incipal and interest C w7 MO ROE COQNTY,_fL9RIDA BOARQJQF COUNTY CO6IS5ION'E S . NQTES TO COARINED FJOCIAL STATEMENTS � SFP EMU:R301 1998 NOTE i SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) on long-term debt, which are recognized when due. Budgets for Governmental Funds are alsoprepared on -the modified accrual basis, with certain,exceptions, described under budgets and budgetary data. In applying the susceptibility. 'accruaT concept to intergovernmental revenues, the legal and contractual requirements of the numerous individual, programs used guidance. 'hereare, h every essenti lly w types of these revenues. In one., moniesroust be upended on the specific purpose or project before any amounts will be paid''io the Board; therefore, revenues are recognized based on the expenditures recorded In the other, monies are virtually unrestricted s to purpose of expenditure and substantially irreocabl W i.e. , revoabl l r failure t l with prescriibd comp such equal eu l o 0 ortuni ® These compliance `requirements,cements® q P ht resources are reflected as revenues a time. of receipt or,,earlir if they meet the i1 ility,cri° ridn'.. Licenses and permits, charges, for services, and miscelTaneous re noes (except investment earnings) are recorded as revenues when received in- cash. because they are generally not measurable until actual ly received. Investment earnings and most fines and forfeitures are recorded as earned si'ce they are measurable and available. Proprietary Fund accrual basis of accounting..abase areVenue n are p s use the � acc� e nt�n �. pe�enu�es recognized in the period n which they are earned a expenses recognized in the period incurred. The preparation of financial statements, in' conformity, with generally accepted accounting principles, use oaestimatesathat affcte�themw�eo�t units, requires managementto reported amounts in the financial statements, Actual results could differ from 'dstimatesm B,udqetg gndBudgetary ata - he following the statutory procedures. fol l owed by the Board of .County Commissioners in estaibl,i4ehing the bijdget for the Board. C-18 ONROE COUNTY® FLORIDA BOARD OF COUNTY CO SI'O ERS NOTES TOCOMBINED NaNCIA -STATEMENTS . SEPTEMBER 30 1998 NOTE I SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) 1) On or before May I., of each year the Sheriff, this Clerk of the Circuit Court, the Tax Collector, and the Supervisor of Elections shall each submit to the Board of County Commissioners a tentative budget for their respective offices for the ensuing fiscal year. 2) Within 'fifteen days after certification o the valorem roll by the Property Appraiser, the County Budget Officer submits o the Board proposed budget for the fiscal year commencing ll in October 1. The budget includes proposed expenditures and the means of financing them® 3) By Board resolution., a tentative budget is submitted -to the public.. Public hearings r 1 obtain taxpayer comments. Fifteen days after adoption of the tentative budget. -a final budget is submitted for review adoption at a final public hearing. Prior to® or on September 30, the Board' "budget is legally enacted through passage of a resolution., Accordingly all fund types have an adopted budget as required by Florida Statute 129.03, All funds have legally adopted budgets except as described in Note 13, Budgetary Reporting Reconciliation. During year® the Office of Management and Budget acts ` o intradepartmental budget changes that do not alter the total revenue ,or expenditures budgeted to a cost center® A cost ,, center represents particular area of Board operations or a department. All other budget changes (whether they are transfers between cost centers or alterations of total revenues and expenditures in , fund) are approved by the Board. Supplemental appropriations were necessary and the budgetary data presented herein amended by the Board during the year in a legally permissible Ana nner.m 7) Florida Statute 129. Section 7, as amended in 1978, provides that only expenditures in excess of total fund budgets are unlawful . However, because the Board acts on allbudget changes between cost centers,, this becomes the level of control Budgeted to Actual Expenditure reports are employed as a management control device during the year for all fund types® C.19 ONPOF—COUNTY. F_QR DA OAfID OF OO COPi IS IONFS T T OBI k� F C A `PTEISO- NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) 'Budgets for all funds are adopted on a bast consistent with' generally accepted accounting principles ( P) for that fund type.,, except for revenues and expenditures relative tax anti cipation notes mortgage loads made by governmental funds an re enu s and xpenditures relative o debt and capital outlay for proprietary funds®' udetary versus GAAP ifferences are described in a follow" ing note® ) All appropriations lapse at year end Inventory ® Inventory in the General Fund consists of certain supplies which are stated at cost using moving average cost m thod, T inventory i determined �, n annual physical count, reserve has been established within the General Fund-balance as the consumption method 1s used to account for this fnventory. Investments Investments are stated at fair value1n, accordance with GASB The .Board pools cash and investments, ",excluding those requiring or benefiting y 'separate ate invest mu nt® ' This gives and abi. i ty o maximize its yield on the -short-term investment of cash, increasing its" income accordingly. Interest earned on pooledinvestments is allocated to the participatingfdnds based on their average daily balance Individual fund- 'deficits are ignored in e allocation of interest General Fixed Assets General . Fixed Assets recorded a expdndlitures in the General Fund, Special Revenue Funds, Capital Project Funds and` other Governmental Fund. types the timepurchase and r capitalized t cost ip t eneral "i d``Asse Account Group. Fixed assets onsistipg ,of certain improvements includingroads. bridges, orbs Butte W streets n p . g utters. , sidewalks, drainage systems andlighting systems have not been capitalized, Gifts or ,contributions are recorded in General Fixed Assets ` t. estimated 1 it market value at the time received,. Them is no depreciation expense recorded 'on General Fixed Assets C,20 MONRO �MNTH FL OR IDA BOARD OF COUNTS COMMT HMERS NO S TO COMBINED FIN NCIAL ST N'E SEPTEMBER D 1998 NOTE I W SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) En er rig and I to nal rvi e FWad Fixed 6ssgLs - Additions to Enterprise and Internal Service Fund Fixed Assets are stated at cost® Depreciation has been providedlusing the straight-line method. The estimated useful' lives o the various classes of depreciable fixed assets 'are as follows; iffg- Years Buildings and Other Improvements 7- Machinery and Equipment d 1 Improvement's other than Buildings ' Der i ion Contributed As e Depreciation recognized on assets acquired or constructed through grants externally restricted for capital acquisitions is recorded as an operating expense in the related proprietary funds® Capital .ease Ob17m ations Capital,, lease obligations for 'non-Enterprise Funds are accounted for in the General Long-Term Debt Account Groups The capitalized lease obligations are stated at the original fair mar t vallue, of leased ,assets capitalized, less payments since 'the inception �of ` t `16 s discounted at the implicit rate of interest in the lease. Also. "in the,year an asset is acquired by capital lease, the expenditure forat asset and the offsetting amount of the financing °source are reflected in the Statement I of . Revenues Expenditures, and Changes in Fund- lance Assets acquired under pital leases in non-Enterprise Funds .are -accounted for ., 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. Unmortized Qebt Exoense - Unamortized debt expense of the Enterprise Funds is amortized by using straight-line method over the life debt. Encumbrances ; Encumbrance accounting, under., which purchase orders are recorded to reserve that portion of the applicable appropriation, is employed .fin 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 andreappropriated the following,, year® .�21 h " MQNROEO Q DA BOARD COM I I NQTESjQ,,COMBINED FI CIAO TA ENT �EP_TEMgR 30 1998 MOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Rr2pgrty Tees w Property taxes,- based on assessed values a 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 iscount declining by one percent each month thereafter. Taxes become delinquent on April 1st ,of each year® and tax certificates for the dull amount of any unpaid taxes and assessments must later than June 1st of each m accrual f r the, property tax levy becoming ue in November of 199 8 is include i , the accompanying financial statements, since such taxes are collected to ofinance expenditures of the,subsequent period. Cop and olf r employees annual leave a sick m sheeted Absences � Board p grants empl � n leave® Upon termination of employment, employees with six months .or more of credited serVice can receive payment for 'accumulate annual leave.' In .� � r r r credited p termination to . to general , sic leave payments r granted .0 ors to o employment employees .'Kith fi,v yeasservice, subjectpercentage and maximum hour limitations.. Accumulated annual "leave, sick ': eav , and related ,:benefits accrued', in G . overnmenta Fund Ty p the e� finxtenit that Types such amounts would normally be liquidated with expendable avail le ncia resources. The remaining -liabilty ecte i, the General Long-Ter -Debt Account Group. The accumulated leave in Proprietary Fund Types is reflected i the Funs financial statements accrual basis® a h gnd Cash Eguivilents For purposes ,ofrth6 statement of cash fl os, thle Proprietary Fund Types consider all highly liquid investments (i*hcluin restricted assets) with a maturity of 'three months or less when 'pqrchased, to be cash equivalents. Total Col mn on CombinedS t meet v ry w M Total' columns on the, Combined Statements - Overview (General ' Purpose Financial Statements) are captioned "MemorandumOnly,",'' to indicate that they are presented only to facilitate financial analysis. Data in' these columns not present' financial position, results, of oper°ati ons, or' cash flows i n `conformity with. oeheral y accepted accounting principles, and such data f.s' not comoarable to a con li i nw, Interfuhd eliminations have not been made in the aggregation of this data C. MONROE CC NTY. FLORIDA BOARD, OF COUNTY COMMISSIONERS NOT . TO COMBINED FiNkIAL STATEMENTS SEPTEM ER 30, 199 ,NOTE 2 H AND CASH EQUIVALENTS Cash and Cash equivalents consist Of the following at September 30, I.998® Restri'cted Cash and Cash Cash and Cash ' qu l2nts _ gi al0-n- . ... Btal Amount Invested in County's Pooled Cash Program 140,505.556 1,745,803 $ 142.251,359 Demand Deposits 0 232 �' `� �S f 144 2a5m7aa $„ 7@@ 24g 36 1151W 12 124 W� 'I�C aIWWd�WWW g01WYW Florida Statute 12531 authorizes the Board 'to. invest surplus funds in the 11 owin : a) the Local GovernmentSur-plus Funds Trust Fund under e management of the State Gard of Administration , b) the Florida Counties Investment Trust Fund under, the sponsorship f the Florida Association-of Counties and the Florida Association of Court Clerks Comptrollers c) negotiable irect obligations <O . r obligations of which the principal and interest are unconditionally guaranteed by. the U.S., Government ) interest bearing time deposits or save ngs accounts i banks and savings and loans organized under state laws r doing business and situated In state,,, provided collateral requirements are met obligations of Federal Home Egan Mortgage Corporation C-23 MON_ROE CQN , ELOIDA DO D O CON Cfl SSIONiERS N S O COMBINED.,.FINANCIAL ITATEMtNTS SEPTEMBER , , . NOTE 2 CASH AND CASH EQUIVALENTS (Continued) ) 'obligations of the Federal` National Mortgage Association ) commercial paper ,of U.S. corporations having- a rating of at least two of the fdl l owi ng three ratings- .1 - a rated by Standard & Poors, Moody's and Eitch, Investors tervice .rating services ) Bankers" acceptances that are eligible for 'purchase by the Federal Reserve Banks and have a l tter,,of credit rating r better i Tax-exempt ligati State lor�ida` an its. variouslocal governments, including Monroe County Tax exempt M3IAg r n me o I ess® d p must insured issue-through with qui l ep company. , Issues rated higher may or may, not carry an insurance-backing. The qar' invests funds throughout thq year with the Local Government Surplus Funds Trust Fund (SBA) , investment' 'administered by,. the State Board of,, Administration,, ` under -the "re ul ator°y ' oversight of the �State"'f. El orida Throughout the ,year and as -of September 30am 19 "the SBA contal ned certai n floating n adjustable rate`secu iti es which were indexed a .on. the,prime rate and/or one and three month LIBOR rates. These investments, represented 1 of rtfolio at September , 1998 SBA met the criteria to e 2A-70ke" as 'defined in GASBSeptember, 1998. Therefore, the investment was valued at amortized cost and the fair' value at September 30, 1998 was the account balance ate.that time. De osits - Demand and time deposits,, arefully insure by Federal Depository Insurance and the multiple financial institution collateral pool req6ired b Sections 280.07,and 280.08, FloridaStatutes. MNE COUNTY FLORIDA BOARD OF COUNTY COMMISSIONS S NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30, 1998 NOTE 3 MORTGAGES RECEIVABLE Mortgages receivable at September 30, 998 consist. of the followingr Community Development Block Grant Second Mortgages Receivable from individuals, collateralized y land ilin ® payable in monthly installments including , interest ,. final payment due March 2004. $ 387,274 Second Mortgages Receivable from Individuals, collateralized by personal residences, entire amount of the loan will be forgiven over a ten year period at a rate of one fifth year, beginning. on the 7th anniversary of the completion of the construction of improvements funded by the mortgage, provided that 'mortgagor complies with the Mortgage covenants. 233,823 Second Mortgages . Receivable f rom individuals col I at e- ral i y personal residences., The entire lance of the mortgage ill be forgiven over a ten year period at a rate of n percent per year upon anniversary of the mortgage, provided that the mortgagor complies with the Mortgage covenants. The Mortgages are interest free. 55,844 Local Housing Assistance Second Mortgages Receivable from individuals, collateralized by personal .residences. Oo encf ,Ing in year sixteen ' of the mortgage, principal and' accrued interest will be forgiven at the rate of 6.66% annually. The entire principal lance and accrued interest will be forgiven t the year thirty. If the re i ence , i l before the initiation of the forgiveness pqrlod, the fullamount of the mortgage and accrued interest is due at closing. 235,022 C-25 MONK OE COUNT'. _Ft RIDS BOARD OF COUNT" C M I SI N R NOTES LO,.COMBINEQ F NIL N N SEERMBER 30 a 1998 NOTE I MORTGAGES RECEIVABLE (Continued) ro Second Mortgages Receivable from Individuals.- collateralized by personal residences principal payments hall be deferred fort term the firs �mortga loan. or unti , ' date the last payment i n the first mortgage. ` Interest is not charged on the mortgages unless the mortgagor is in d fault in which case the interest rate is .12Z per annum from the date when,,payment of the second 1s due., ev nt the hoe is, sold,' transferred, dented, mart aped r the firstmortgage 1 rd ,� refinanced oa satisfied. gage balance is due. 1, 002,616 Second Mortgages Receivable from individuals, collateralized by personal residences,a T year entire eri balance ;the �rats of the mortgage, ill forgiven over y ` f to percent per year upon , the anniversary of the mortgage, p es i drestwfree� : provided that �uortga or complies wi h mortgage. 1 � 047 covenants. The mortgages e Mortgages Receivable due ,from i6dividual,� cipllat ralired' 'b personal residence payable in' "annual ivitallmeets o $1W 00 over a ten year period, i'nteret frees 18000 Note Receivable fro. m local government, ol l aterli fed 4 project r v6nues,�,. payabl a' August 2000, i tere t free� O 62 Except for the local housing assistance mortgages,,- he- mortgages receivable are equal.ly offset by a fund balance reserve which indicates that they do. not constitute "available spendable resources" even though it, is a component of total assets® local housin assistance mortgages are ` fset .b related deferred revenue account" C-26 Ol�RE i_O BOAR U QE COUNTY COMMISSIONER. NOTES TO COMBINED FINANCIAL STATEMENTS SE TEM ER 30 1998 T - INTERFUND BALANCES Individual fund interfund receivable and payable balances at September 30. 1998 r follows: Interfund Inerfund Fund Receivable Ravable General Fund 1 26.1._3,93 1597 Speial, Revenue Funds; Fine and Forfeiture 92.603 Governmental Fund type Grants 410,614 343,836 Translator 3,388 - Planning, Building and .Zoniing 11„ 09 dating Improvement --2.218° O0.752 �34 .83,. Capital Project Funds:, One Cent Infrastructure ,Surta. ,965 362,387 Clerk's Revenue Note a m 30, ' Enterprise Funds: Municipal Service Pistrict Waste 470326 47.326 Card Sound Bridge 224 Marathon Airport 41,532 Key Nest Airport 223,395, �� 28 ;.1° , _ 1 Internal Serie Fundsa Fleet Management 1.38L713 1 1, 82X13 - 7 MONROE COUNTY. FLORIDA OF C CONRM R NOTES TO COMBINED FINANCIAL LTATEMENTS 5ELTEMBER 30. 1 § NOTE 5 RESTRICTIE'D ASSETS Restricted Assets include those provided for by resolutionsadapted by the County -Cbmmission for the issuance of the Municipal Service District Waste Revenue Bonds. Refunding . Improvement Revenue Bands, Series 1993/83, Refunding Improvement Revenue BondsSeries 1993/88, Sales Tax Revenue and Refunding Rands® Series 1991 and 1993, Clerk's Revenue Note and Airport Passenger Facility Charges, Total restricted assets as of September 30, 1998 are as f ll ows. Cash an ash E jiv. Ente.r ri s F � Muni ci rery 'c i r Renewal and Replace ent F�.0 ,60 Sinking Funds 1 Land-fill Closure Escrow, 1745. 10 .Enter ri a Fund .- M rathon Air ort Passenger Facility Charge Funds "" ,gZa Enterprisg Fund - Kev Re Air rt Passenger Facility Charge Funds R Refunding Imbrovement _Revenue ondsm_ Series 1 93/03 Debt Service Fund Sinking Fund 35, 166 Refunding IMDrovement Revenue Dcndsa_ Series 19 93/88 Debt Service Fund 51;329 Sinking Fund Sales Tax Revenue and Refunding Bonds Debt Service Fund Sinking Fund Clerk's Revenue Note Contingency Fund Interest ReceivableO. 9A 7 26,.724 C-28 MO ROE CODNI FOR B08LD COO �` COMMISSION_ RS NOTES TO COMBINED FINANCIAL STATEMENTS. 5EPjT,MB,E9 ,30, 1 98 NOTE 6 a RESERVES FOR RESTRICTED ASSETS AND DESIGNAoTIONS Of FUND BALANCE Reserves representing the excess of amounts provided for certain restricted asset accounts over the liabilities payable t ere r�om areestablished by a reduction of retained earnings or fund balance. The following schedule reflects the reserve account balances at September 30, 1998 Enterprise Fund Municipal Service District , Waste, Reserved for Debt Service $ 376,918 Reserved for Renewal and Replacement 1.302.600 1,67919518 Debt Service Funds Refunding I po � Revenue Bonds, Seri 1993A83 Reserved for DebtServic Refunding Improvement Revenue Bonds, Series 1993/88 Reserved for Debt Service ,298 ales Tax Revenue and Refunding Bonds, Series 1991 and 1998 Reserved for Debt Service 378,041 Clerk's Revenue Note Reserved for Debt Service A 2.974v915 . Retained earnings and fund balances -are reserved to the extent of the excess of restricted assets over liabilities payable from restricted assets as follows: Total restricted assets 7,526,724 Less Restricted assets for which retain earnings r o required to be reserved 3,756,690, Liabilities payable from .restricted assets 795 2,974,L915 C-29 e MONROE COUNTY. FLORIDA BOARD OF COUNLY COMMISSIONERS NOTE To, COMBINED FI A STAT ENTS SEPTEMBE 301 99 NOTE 6 RESERVES FOR RESTRICTED ASSETS AND DESIGNATIONS Off' FUND BALANCE (Continued) A portion of the unreserved fund balance in Special Revenue Fund, Tourist Development District ne,. Three Cent has been' designated for various beach nourishment projects. NOTE 7 ® PROPERTY The following is a summary of changes fn General Fixed Assets' for the year eroded September , 1 9B a 1997 _Addiligns 1998, Land $ 20.675,0986 ® 21.044,,144 Buildings 71,377. 79?077a 1 Equipment 25.647.036 1.707m,1 a553 2 ,6a 1', Construction in Progress: Truman Offices 5.122"580 35,9735,158.553 , Other Construction &10 470 " 337 40 S1.24„963v31 S 11,� �375 � 43A.5�6 $12 345 730 n additional ,404 ill be required to ooTpl 'the construction projects under present, contractual agreements. ', - it .is the Boa d policy to not capital.ize interest on construction projects financed with debt proceeds. Proprietary funds property, an and equipment consist 4f the fbllo ling at September 30, 998: 1ntrl Enterpri se ervice Funds" La $ 6,132,875, .5 .000 Buildings and improvements 13,090.444 1,722® 54 Equipment 1 .1 1,054 1,848,20 Construction in Progress', __A.AaL 7 Total Property 39.846,048 3.62 .06 Less Accumulated O pr ci� tibn, 1 7 °� 59 4y „ 7 Net Property $ 3 7 .179. 3 3 -30 P N'OE C0U FL0R 0A OOARQ OF COUNTY COMMISSIONERS NOTES TO CC LN F1NIA l L ST T 'ENTS SETEE 30 199 NOTE 8 LONG-TERM DEBT ° The following is a summary Of changes in long-term debt for the year ended September . 1998: w _ Debt ° Debt 1997 asu Retired General LQnq Tarin abt Group Revenue Bonds 3,605, 00 $ 17,505,000 $ 20,715,000 $ 30,395,000 Loans Payable 450.000 - 450,000 Accrued Compensated Absences � 175.E 780 74Q Subtotal 35.218 ,7 20715 00 3 P6 5.740 P,roorietpry Funds Revenue Bonds 8.155.000 0 7,800.000 Accrued Compensated Absences 374,666 9,2865� Capitalized Las Obligation L795 13 Aa" 101 1.64 .64, Subtotal 10 328.801 2309 OL Total S 45,5=4=61,873 8,12.2,668 21.2 4 767 $ 2 4 77 Bonds payable Sept tuber , 1998 from Proprietary Funds areposed,of following -issues: Enter rise Revenue vends - 7 g 1991 Municipal Service District Refundi Improvement Bonds due in annual instalj ments of $375,000 to $735,000 on October 1, 1990 to October , 011; .interest - ., 0 6.75% $ 7.800,.900 3 1 MONROE COUNTY, ELO I Da DOA D OF COUNTY COMMISSIONERS NOTES TO COMBINED FINANCIAL STATEMENTS S PTEMBER 30, 1998 NOTE . LONG-TERM DEBT (Continued) Bonds payable at September X, 1998 from Governmental Funds are composed of the following issues® Revenue ends '°_ $42,415,000 1991 Sales Tax Revenue Bonds Series 1 9I due ' ' annual installments ,000" to 00 on April ® ' 999 through April 1a.' 2000; interest at 7 to 5.8% ?- 000 Revenue Bonds $1,185.000 1993 Refunding Improvement Revenue Bonds, Se installment o $ 0 , n Series 19 3 i i instal fi July 1® 1999; interest at 4.715%. 200,000, Revenue Bonds $7,230,000, 1993 Refunding 'ROvenu :Bonds® Series 19 'instal meats $ 00®000 0 n " December " 1998 to December 1, 2008, 1nte est at 4.3X -to 000 R,eve ue and - ,505. 00 ,1998 Sales Refunding Revenue Bonds, Series 1998 due �in , installments of $180,0 0 ® 999 t April 1 75 ril 2004� interest t 55 April o, .25X a'0 395 j e loan payable at September 30, .1998 from G64ernmental Funds is composed of the following issue Loan P 'yable $450,006 Florida Local Government Finance. Commission Loan due in semiannual.' installments ,000 to. September 199 to Septembeir 001;, interest„ due monthly based .on the blended market rate of o eroia per'. �0 00 ', M OE COUNTY, FLORIDA DOA O QE COUNTY-COMMISSIONERS NOTES TO COMBINED FINANCIAL SIA_TEIJLNTS SEPTF-MBER 30. 1998 NOTE 8 - LONG-TERM DEBT (Continued) Advange Refunding_ of Revenu�g Bondls n February 1998, the Board issued $17,505,000 in Refunding Revenue Bonds with an average interest rate, 3.8 to advance refund $16,870.000 of outstanding 1991 Series Rands i average interest rate of 6i,069. The net proceeds of $17.6 million (after payment of $236,000 in underwriting fees, insurance and other issuance costs) were used to purchase U.S. Government securities. Those securities were deposited in an i rrevocable trust with an escrow agent to provide' for al.1, future debt service payments on the, portion Of the 1991 Series bonds that were refundeda As result, certain t 191 Series bonds r considered o be defease the liability for hose bonds has been `removed fro ®term �l i i l i ti s. The Board advance refunded the 1991 Series bonds to reduu its local debt service payments over the next six years by approximately 1.1 million and t obtain an economic gain (difference between the present values f the debt service payments the old and new debt) of $1.0 million. Debt. r io F ndin R ui e'n s w The total'^ annual debt service funding requirements for all bons outstanding (net of sinking frond lances), at September 30, 1998b consisting of interest payments ' of $8,8001.371 and ,principal payments of $37 e 7 ,000 are as follows: Revenue Bands Year Ended P ogrigtar Fens Governmental Mtel_ber 30 amount Interest,Rate Amount I terest Rath 1999 $ 898.288 6.15 - 6.75% $ 5,487.694 3 3 - 5.80% 2000 893.380 6.30 4 635Z 5,268,309 3W75 - 5a 0 2001 596a605 6.40X 6.75Z 5.37 ,021 3,7 . 5.00 2002 692 . 0 .m. 6.7 X 5.366,574 3_75X - 5.00Z 2003 891,285 , 616OX -w.6®75X 5,371,274 3. 0X - w00 20 -2006 4,422.975 6.75% 8.055,594 3.66X 5. 2009.2011 2,352 J62 6.75 Total $11 247,760 . 9 4 46 m3 MONROE COUJIM, FLORIDA BOAR O COU COMMISSIONERS NOTES 10 COM§jNEQ F-IM CIAL g6TEMENTS NOTE 8W L DE T. (Conti need) Year Ended Loans Payable t-Mber 30 _Amount Interest Rath 1999 $ 72,292 5,00Z 274 2000 216,666 5m00X 6.37 .355 2001 209.1,67 4.00% 6,480,793 2002 61259.059 2003 6e262.559 2004.A2005 12. 78,569 2009 2011 Z.352362 Total L.IL86125 x 6 67 371 The amount available in the Debt Service Funds to service the. 1991 e 1993/83 p, 1993/88 and 1998 revenue bonds and 1998 loan is $1,295,397. Restrictive Cgvgngats ind Collateral Reouirementa - The 1993/ 'Refunding Improvement Revenue Bonds are payable from ands col 1 at&al i zed by :l ieui n and pledge of the racetrack funds recei°ved by Monroe County', from the, State ,Pf Florida® The 1993/88 Refunding Improvement Revenue° Bonds are ° p y&le fromi and collateralized by 'a first lien upon and pledge 'of the Guaranteed Entitlement portion of theRevenue Sharing Trust Fund for Counties and 4the Second Guaranteed Entitlement p for 'Counties paid,by the State, Of -Flor .;, . The 1991 Municipal S°erv�ice , District Refunding' Improvement ° b nds" are payabl solely from and collateralized by a prior lien upon and pl edge f (i)13 charges for service levied annually against residential property within the Monroe County, Municipal Service District (the "District"), Monroe County,. Florida for P 01) the availability furnishing cera� l_ waste disposal serv"vices@ p i wastecollectors wit res fu p a ants received from franchise � act - commercial property within ist, tin ( ), all Other n d valoremfunds received byDistrict With respect t furnishing s r ice of t so lid p waste facilities t res°u dentsDistrict excluding State . r federal funds received fromi ,t u tiu y theDistrictand (i v), certain investment income receive y stridt, Under the terms of the enterprise MDNRDE C Y 9CRIDA BOARD OF COUNTY COMMISHQNERSS NOTES 'LD COMBINED FINANCIAL STATEMENTS S PTEMBER 30 . 1998 . NOTE 8 LONG-TERM DEBT (Continued) revenue bonds issue.. the Municipal Service District is required, among other things, to e tabl sh rates and to collect fees and charges which will be sufficient at all times to pay 11019 of the Maximum Debt Service Requirement on the. Series 1991 ends and on all outstanding a i ty Bonds, plus 100Z 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 in compliance with those covenants .for the year ended September 30. 1998a 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 t Bonds. nor any interest premium thereon, shall' be payable from the ad valorem tax revenues of the District, Monroe County, or the State of Florida. The 1991 Sales Tax Revenue Bonds and the 1998 Sales Tax Refunding Revenue Bonds are payable from and collateraliZed by a lien and pledge of the o�rtion of the proceeds of the one cent local government infrastructure sales surtax on deposit in the trust fund established for the County in the Flori`da State Treasury® allocated for and .distributed monthly to the Board. Florida local Government F gan d Commission - The Florida Local Government Finance Commission was created pursuant to the florida Interlocal Cooperation Act of 1969, Section 163.01 FloridaStatutes, as amended through an interlocal agreement dated as -of February 19, 1991, initially among three Florida c7ountiesfor the purpose of financing or refinancing capital projected for -each member (borrower) . Under the Interlocal Agreement, the specific purpose of the Commission is to enable a limited number of participating public agencies tp:.. benefit, from the economies of scale associated with large commercial paper financing and to assist governmental, units in dev,elopingand structuring financing programst Each borrower's liability -is the several liability of that borrower® expressly limited o its loan repayments and each borrower has no jointliability with any other borrower or the Commission for any of their respective liabilities. C13S NOE COUNTY. FLORID BOARD OF COUNTY .COMMISStONEga NOTES TO COMET FIN CY L TA NTS SEPTEMBER 30, 1 9 NOTE 9 ` DEFEASANCE OF DEBT The following schedule reflects the outstanding:�prj, cipal on refunded bonds, by issue,.. as of September. 30„ 1 m $8.000.000 Municipal Service District Improvement Revenue Bonds® Series 1980; defeasedon Dec 6 December ,' 1,985 usingproceeds ,fromthe ' $0,211m 74 Municipal'Service District Refunding Improv mrept Bonds, Series 1985 f 6,385.000 i9m211®774' Municipal Service District Refunding Improvement Bonds `Series 1985: defeased on April 1. 1 1 using proceeds fromtheicipel Service District Refunding Improvement n s. Series 1991 B Total Municipal Service District Bonds $ _ 2� Q 841 $4.585.000 Card Sound 'Road and Bridge Improvement Revenue Bonds,, 'Series 1993, defeased,on March 8, 1994 using available cash f m 70 000 $ m efu improvement Revenue Bonds. Series'1983 de ease � on January 1. 1993 using proceeds from the Refunding Improvement Revenue Bonds, Series 1993/83 s, 1, 0„y000 $5.000.000 Improvement Revenue Bends. Series 1988® defeased on ' Hay, 1m 3 using proceeds from h .Ref'u:nding ,Rve►lue Bonds, Series 1993/ ' 5,000,000 $2.265,000 Improvement Revenue Bonds, Series 19 :: defeased on May. 1. 1,993 using .proceeds from t he Refunding Revenue Bonds. Series 1993/88 130®000 .4.15.000 1991 Sa)les T Revenue Bonds. er'ies 1991, partially defeased on February ® 1998 using proceeds from e Sales Tax Refunding Revenue Bonds® Series 1998B70 i)00' Total General Revenue Bonds Lj3LL70.,0L1 NOTE 10 a ' L S OBLIGATIONS Capitalized `Tease Obligations consist ` equipment lease' 'purchases accounted for to the Municipal, Service istrict Enterprise Fund The future miniMUM MC�NRQ COUNTS F L1P� C O QJF OUNTY C MMISSIONE S NOTES !QCQBBINED,.F_'IUANCIAL-,STATEMENTS SEPTEMOER 30® 1990 NOTE 10 LEASE OBLIGATIONS (Continued) payments under capitalized leases consist of the fol I owing at September 30, 199 m Proprietary Fiscal year ending September a End 259,200 200 2001 259,200 2002 259,200 2003 2,5 .200 Thereafter L597 .. Total minimum payments 2,073.59 Amounts representing interest 29a94�3 Present value of net minimum lease payments S 1..643a654 Leased property which has been capitalized as of September 30, 1990 i follows: 'Proprietary Funds Ste,2 y 33 6 0 'Rental expense under cancelable operating `leases for the current year amounted t 77'.716,, NOTE 11 - CONTRINUTED CAPITAL Contributed 'capital. consists of contributions from other funds to pro riietary funds and capital funds from federal and state agencies, Contributed capital acti vi y is as fol l o s for the year ended September 30, 1996: C47 MORE CO FLO IRA BOARD OF COU TY COMMISSIONERS NOTU.T _CgMINED EIMNUAL TA NT EPTEMB R 30, 1998 NOTE 11 - 'CONTRI8UTEDIT (Continued) ditirr1228 Municipal Service Di' tric 3b312w8 '312.886 Card Sound Bridge 2,514,741 2,514.741 Marathon Airport 4,230,019 3,608 4,Z33,627' Key West Airport 3,007.339 ®251�4 6 5,258,815 Workers' Compensation 621 621 Fleet Management 2,304,231 367v7 671�5 7 Group Insurance FIB . 27 - , , 515 372 364 S 2 n 2- 59, .$17,994-623 OTE 12 -., SEGME S OF 'ENTERPRISE ACTIVITIES „ Municipa1 -Service District operating revenups a.re, generated upri arily by billings for mandatory garbage collection. Card! , Sound Bridge operating revenues are generated through tolls for the 'rise of the Bridge. Rcvenue.5 In the Key West. Marathon Ai cpdr° s; gei� r� ted by rents and er a s W, The a y financial data r year, ended Sete er -, 9 6 for t above services r follows: . municipal Card Service Sound Marathon Kay West Operating Revenues f 14:773.40Q , � 4 ' � 2 ' L 54 Operating Expenses , ' i 1*,0V56„4 ra22A 4 ,7 , 11 6XR 18,835.943 D` )riatlo �Iz ��, 1 Total Operating Expenses � _ � � �2� S7� � Operating I (Loss) ( s4 ) 337>665 I, I31m 27) 191.0 (63 ,��941) Operating Grants 491,163 m 712,252 101,201 1,304.616 Investment Income 852.145 274.999 37,970 122a630 1,967a944 Interest Bcpense and Other Debt Service Costs r626J34I �` C626.301 Ness Disposition of Assets (106,201) (30.100) q 3 ) ,95 694.281 � 7 2.133�w 961 Operating Transfers to Operating 'Transfers Out 890,788 I ,W 4 Net I e lLoss) 72A79 -402,969 1. C-38 MO ROE O NTY, ELORIDA BOARD OF COUNTY COMMISSIONERS NOTES TQ CQMDIN D EINA,NCIAL STATEMENTS SEPTEMB R 30. 1998 NOTE 12 SEGMENTS OF ENTERPRISE ACTIVITIES (Continued) Fund Equity, 1997 10,321a244 M7 ,007, 6,421, 93, 6,$IQ,,2,46 32.825,140 Contributed Capital 8 2.2 1.,476 2,2%u.084 Food Equity, 1"N $ 11 993 773 L26,8 34 67' L7Q 6277 s 9 4 6 1 136,401.612 ' Assets' 23 179 114' L4 447,272 ,`0 7 Long-Term Debt... f q24 _ 23.494 2 r L__12ug 930 # 9 19q 636 Acquisition and Construction, ction of Property 32' M965 1 89,494 2 4H 4a0 $ 2 593 Net Working Capital LJL8L&0 f 5..274121 S 1 313 L_2.q5 .296 L17 q23 4 Net Increase (Decrease) in Cash Flows f 1,977,292 7 997 671 qqE 44 3 3, $ 3 67 52N NOTE „-. BUDGETARY GAAP REPORTING .RECONCILIATION The accompanying Combined Statement of Revenues. Expenditures and Chances in Fund Balances ® Budget and Actual m General e Special Revenue, Debt Service, Capital Project and Expendable Trust Funds for the year ended September 30, 1998 presents comparisons of the legally adopted budget with actual data on a budgetary basis., Because certain accounting prin iples appliedfor purposes of, developing data n a budgetary basis from differ fr those used to present financial statements in conformity i P® a reconciliation of resultant basis, timing and perspective differences in the Excess of Revenues and Other Sources r Expenditures and Other Uses for the year ended S ptem r' e 1998 is: presented as follows: special Debt Capital Ex eMable Faven e eui FrD �s Win„ Excess of revenues and other sources over (under) expenditures and ether uses _ budgetary basis U q 1 7 6" 45J J 6.7ffis.72 2 ) MONROECOUNTY. FORT BOARQ .QF COUM CUM ISSI ERS w NOTES, IQ COMBINED FINANCIAL STATEMENTS 5EPTEMBER ; 0 1998 NOTE 13 m BUDGETARY GAAP REPORTING RECONCILIATION (Contin d Just nts: 'To adjust expenditures for repayment of tax inwticipation note 9adD0 To adjust fay mortgages receivable (233;3 ) To adjust for mortgage loans made 233,377 To record excess of revenues over expenditures for unbudgeted Translator Fund Total Adjustments 4"; Excess of revenues and other sources over (under) expenditures and other uses m GkAP basis LLUUM 30.BMO 4 S B 6 7B5 T2 66 p,7 ) NOTE 14 INTERFUND .TRANSFERS Operating Transfers during year ,ended 'Septetober 30i 11998 consisted of th6 following: Operating Operating Lund Tran f r Tnrn f u General Fundy ' Special.Revenue Funds: Affordable Housing Programs 51.832 Road and Bridge100,000 LawLibrary 23,1 Governmental,Fund Type Grants 1,721.828 13,820 Fire and Ambulance'Dis�tric�t1 any! Middle Keys 1 4 2,524 Planning. Building and Zoning 600,741 Local Housing Assistance e � Debt Service s: Sales Tax and Refunding,Bands agw O' Clerk's Revenue Note , Capital Projects Fundsa One Cent Infrastructure re ort 6,959 *2,,13,664 Clerk's Revenue Note C:3 U a MONROE COUN 0 IDA BOARD OF COUNTY OMMISSIO ER NOTES TO OMGINED FI IA STATE SEPTEMBER 30 199G .,NOTE 14 INTERFUND TRANSFERS (Continued) Enterprise Fund: Municipal Service District Waste 890„768 1.190,788 Card Sound Bring 50e000 rat n Airport 694.281 Key West Airport 766.959 Internal Service Fund: Fleet Management Fund9�.060 $ 11,96 ,6�9 S . Uk 3,639 , NOTE 15 RISK MANAGEMENT The Board is exposed to various risks loss related to tort® theft damage to, and destruction assets errors and omissions: injuries to employees, and natural disasters. During fiscal years ended 1976, 1984 and 1988, the County established the Worker Compensation, Group Insurance, and Risk Management, Funds,. respectively, as internal servicefunds to account r and finance its insured. i 1 'Under these programs, . Worker's. Compensation provides $250,000 coverage per claim. Groin Insurance Fund provides coverage up to $85,000 for 'eachmedical claim. Risk Management provides $100,000 for each general liability. public official liability and auto liability claim for $100,000 for most property damage claims® Windstorm, Flood Property Damage insurance excess coverage varies y individual property. The County purchases'commercial insurance, for claims in excess of coverage provided by the funds and for all other risks of loss Settledclaims have not exceeded this commercial coverage in any of the past three years. ,All funds of the Board participate in the programs and make payments to the 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 September �.. 1990 are based 'on the requirements of Governmental Accounting Standards Board Statement which requires that a liability, for claims be reported Jf information prier to the issuance of the financial statements indicates that it is probable that MONROE..,QUNTY, ELORIOA BOffiQ OF CO�UPJTY CQMMISS,IQLERa NOTES TO COMBINED FINANCIAL STATEMDNTS E�TEM 0. 199� NUrE 15 RISK MANAGEMENT (Continued) liability has been incurred at the date of the financial statements and the amount of the lass can be reasonably estimated. Changes ` in the claims li il'ity amounts in fiscal year 1997 and 1998 were 'c^ er Group Risk Comoensatian ur 1yc 'ana-ement lane t-Sept ber'30® 1996 $ 712,000 $ 1, 1 , $ 1,"108,211 S 3.739,176 , Current ,year claims and changes in estimates 1.424®265 7.130.628 380,236, 8,1935.1 9 Clain payments �1a15 0 6 910.405) 222 63 ) 6 91 1 ) Balance at .September 30, 1997 978.199 2,139'.4,88 1gy ® 0 4®,36 ® 95 Current.year claims changed in estivate 1�271, 39 7,092,186 425,656 9.769,381 Claim payments j.L75M 7 3 718_ 3 1 3 61 2, 'Balance'at Seppt ber 8 30e 1 $ 1.073.752 2 127 65 &2j 96 4 55" 50 NOTE 16 RETIREMENT PLAN • ees etn participants aer 'cast�shari eFlorida' Substantially all. fullwti Boar lay are. Ret i rement SystemB "the System". multi pled y B plubl ic, retirement system. The System which -is controlled -by the State Legislature ature and administered StateFlorida, Department of AdmInistrotion.. Division of Retirement, coders approximately 600,400 full-time employees of various governmental units Within the State Fl on The System provido.s for vesting of benefits after 10 years of creditable service. Normal retirement benefits are available to eilployees who retire at or after age 62 , withyears '�.of service. arty retirsement 1S available after 10 .y4ars of service with a 5% reduction inn benefits for each P based n � year prior t the normal retireent Retirement berg. �'d �s.are age, averagecompensation 'years--of-service credit where' average compensation is computed as the average of an* iftdividual,'. s five highest years C-4 M ,NROE COUNTFEORIDA BOARD OF COUN COMMISSIONERS NOTES--..TO NOTES--..LO COMBINED...FINANCIAL STATEMENTS SEFTE:MOE jj 199 NOTE 16 RETIREMENT P (Continued) of earnings.. Employees are not required o 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 financials report that includes inanci statements and required supplementary information for the System., The report may be obtained by writingFlorida Division of Retirement, 2639 Monroe Street, Building C® Tallahassee® FL 32399-1560, Participating leer , contributions are based upon state-wide rates established by the State of Florida. These rates are applied to employee salariesllo s: regular employees® 16.45X, special riskemployees, and elected officials® Board" contributions made during the ,years ended September 30, 199M® 1997. and 1996 3®7 , ,000 n , respectively, equal to actuarially determined contribution requirements for each year® NOTE 17 POST RETIREMENT BENEFITS OTHER THAN PENSION In addition . the retirement 1 described in the p revious note® the Board provides; post retirement health care benefits in accordance with, state statutes to alVemployees who retire from Board on or after attaining age 62 with at I'east 1 gears o service, n who r enrolled in Board's1 group health n. Current) retiree) are eligiblefor this post, employment benefit, Expenditures for post retirement health care benefits are recognized as the premiums are paid.. During the year ended September 30, 1998, expenditures f $91,704 were recognized for post retirement healtb. care. NOTE 18 - DEFERRED COMPENSATION PLAN The Board offers its employees a deferred compensation plan created "n accordance with Internal Revenue Code Section , The plan, available all loyees, permits them to defer a portion of their salary until future years® e deferred compensation i available to employees until termination" „ retirement, death, or unforeseeable emergency® MONROE COU a E ORI A oARD � COU CQMMISSIONES NOTES TO COMBINEDJINANCIALSTATEMENTS SEPTE BER 30. 199 NOTE 18 ,., DEFERRED COMPENSATION P (Continued) Effective January 1, 1 Federal legislation converted the Section_ 457 deferred compensation assets ' from Board assets to employee assets., As 4 result of these changes® plan assets are no longer subject to the claims of the Board's general creditors® The Board has previously reported the assets and associated liabilities -of the deferred compensation plan in the Board"s financial statements as an 'agency fund. Effective it the change in legislation these assets are no longer Board,,,, assets and fiduciary responsibil,ity has been transferred to the third party plan administrator. Consequently; these assets are no longer reported in the accompanying financial statements, in compliance with Governmental Accounting Standards 'Board Statement No. 32. NO - IMPACT OF YEAR 200 The year 2000 issue is the rests -of shortcomings in many electronic processing systems and other electronic equipment that may adversely affedt the Board's operations l fiscal year '19,99. e Board is in the process. of taking „a thoroughinventory of computer systems and other electronic equipment. that may be affected year 2000 issue and that are necessary to conducting Board op rati ` ' It is unknown as of September 30,J998, What effects. if. any, failing re e is e such systems will have upon the Board's operations and financ .reportasng'' Because of the unprecedented nature of the Year 2000 issues® its effects and the success of related remddi ati opt efforts will not be fully,determinable until year 2000 and thereafter, No assurance can be made that the Board is or i11, be Year 2000 ready that the Boar4's romediation efforts,will be successful in whole or in part, or that partieswith- whom the Board does business will be 2000 compliant. NOTE 20 - SUBSEQUENT EVENTS Incorporation of Islamorada - Effective December 31, 1n9 7'�� the a portion¢ of Monroe County located in `the Upper Keys between Mile Narer 72.5 andoa s incorporated as ' slamora a, Village Islands" (Islamorada). 'Beginning io c-44 NR E COU TV F RIOA ROAR F COU T CONMISSION , S N T S TO COMBINED,.FINANCIAL STATEMENTS SEPTEM ER 30 19 NOTE 20 SUBSEQUENT EVENTS (Continued) fiscal year 1999,, the incorporation laRmorada will have an undetermined effect on certain local and state shared revenues previously received Monroe County® The redistribution of the revenues will occur by operation o law and by mutual agreement between islamorada and the Board. The full extent of the revenue redistribution is not known at April 2, 1999. The Incorporation will also affect the delivery of government services n the ownership of infrastructure within the incorporated area The Board and la o.rada have approved and executed interlocal agreements which will transfer certain infrastructure and , provide for a transition certain government services from the Board to Islamorada. However, l negotiations between the Board and I lamorada concerning infrastructure, the delivery of government services, revenue distribution and other financial issues have not been completedm Hurricane Georges n September 25. 1998. the lowerFlorida Keys was struck -Hurricane Georges. The Board suffered approximate)y' $28.6 million , in damages, most of which was debris removal ® Grants were received from the FloridaDepartment of Community Affairs and the Federal Emergency Management System which will reimburse 87,5Z of eligiblecosts® The Board expects to recover $1.0 million relative to costs incurred during 1998 pfiscal year and $24.7 million for fiscal year 1999 costs. .In February 1999. the Board authorized advertisement for commercial loan financing for the County°s local match in the amount of approximately $3.6 i1Tion. NOTE 21 RECOGNITION OF CLOSURE AND POST CLOSURE COST State and federal laws require final cover and closure as well as post closure care of the County's landfills. Recognition of the liability or closure and post closure costs is based on the landfill capacity used to date. The landfill capacity of the County's previously operated landfills is 10OZ used and has no remaining landfill life. Closure of these landfills was substantially completed dining the year ended September 30, 1994 County has another landfill site which has never been used. Accordingly® no future C,�. S OM CQ W FP0ORIDA ROARD .-OF.COUM COMMIQIONERS NOTES TO .0 MMIN N JAL 5j.A—TOMENTS SEFTEMBER 30. 1998 NOTE 21 m RECOGNITION OF C11 SORE AND POST CLOSURE COST(Continuu ), closure cost is accruable except for post closure costs_ estimated to ' incurred in the coming year. The Flori Department of: Environmental protection approved post closure operati 1an which permits' County to fund closure and post closure costs s an operating expense using annual appropriations. The landfill is required red y state and federal laws and regulations to make annual contributions to cash escrow account to meet financial, assvrance requirements,, The 1 andfi l l is in compliance wi ' these requirements at September 30, 1998 with cash and investments of- $1,745.803 heldthese purposes. In the event closure escrows and interest earnings prove inadequate infleation, changes .in technology, or additional post closure care re ui rements, these costs 'm y need to be covered by.charges, to service users. NOTE 22 , LITIGATION The Board is a defendant in various lawsuits and is involved in other disputes wherein substantial amounts are claimed. In the opinion of the Board, these suits and claims should result in judgements.or settlements which, jn ag rebate, would have a material adverse effect on the Board`s° financial condition. N - COMMITMENTS CONTINGENCIES Grant Pro r ms - The Board participates in a number of federally assisted grant programs. These programs subject financial n compliance audits by the grantors r 't it representatives. As of April 2, 1999 there were ,hO material questioned or disallowed costs, as a result of grantaau its, in process or completed rbitra e Rebate `fin_accordance with theTax Reform Act of 1986, ny, nterest earni dugs on borrowed construction .funds in excess of the interest Costs are -required to be rebated to the federal government. The Board his estimated at there will be no significant liability for arbitrage rebate. MONROE COUNTY. FLORIDA BOARD OF COUNTY Ca M'ISSIONERS NOTES TO COMBINED FINANCIAL STD ENTS SER�`EMREp � 1L99 NOTE COMMITMENTS AND CONTINGENCIES (Continued) w Iu� act F funds Unexpenoed or, unencumbered funds arising from the ' collection of impact refunded within one year ofollowing the end o the sixth year from the data on which the i mpact„fee^ was paid - r within three months of the noncommencement of construction a Industrial v to ant fondsBy resolution adapted! February 21. 1995. the Board authorized the issuance of $3,400,000 of Industrial Development Revenue Bonds for the North Key Cargo Utility Corporation Project. w bonds were subsequently issued March 1995 and secured y Mortgage on, certain real estate owned by The. North Key Largo Utility Corporation,, These bonds do not constlitute an obligation of the Board. Y r soiutibn adopted April g 9. < the Board County Co issidners acting as the Monroe County Industrial v lopment Authority approved issuance of $6.,000,000 of Industrial Development Revenue Bonds for,the Key West Brewery. Inc. C-47 THIS PAGE INTENTIONALLY �EF`T BLANK DN CE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT ENT F REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL GENERALFUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1998 Variance Favorable g 't Actual (Unfavorable Taxes 16,370,281 16,2 ,451 (135,830) Licenses and Pennita 225,000 387,332 162,33 Intergovernmental 8,630,100 10,549„120 1919,020 Charges for Services 3,032,163 3,842,832 810,669 Fines and Forfeitures 228,500 178,482 (50,018) Investment Income 655,000 1,102,345 447,345 Miscellaneous ellaneeua 21 ,,766 06,0 4' E2, I Total Revenues 29,36 ,832, 32,,600,626 3,145,794 Expenditures- Current: General C verr mentor Board of County Commissioners 1,216,032 1,079,461 136,571 County Administrator 373,173 330,081 43,092 Public Works Management 147,776 145,566 2,21 Public Safety Management 171,358 166,003 5,355 Community Services Management 77,449 77,306 141 .County Attorney 638,895 664,684 174,211 Office of Management&Budget 487,899 417,024 70,675 Information Systems 1,224,546 1.189, 24 35,322 Personnel 386,356 379,693 6,663 Personnel 1,466 1,178 ., 290 Public Works 0 Facilities Maintenance 4, 62,600 4,0 67 242,713 ADA Compliance 92,07G 27,916 ,1 Value Adjustment Board 15,000 10,376 4,624 Community Services-Marine Projects 63,041 62,435 606 Promotional Advertising 5,000 4,963 17 Tax Increment Payment 20,669 20,669 Quasi External Services 22,000 19,813 , 7 Clark to SCCC-Financial Package 91,068 91,065 Clerk to Board of County Commissioners 793,050 777,384 15,666 Public Records Tut Finance 32,500 32,500 Public Records Trust®Civil 47,000 - 4.7,000 Internal Audit 133,708 127,492 6,216 TDC Audit Function 146,178 108,089 36,069 Insurances-Cirk RdOCC, Internal &TDC Audi' 142,379 133,2 2 9,147 Tax Collector 3,18 ,741 2,922,694 261,047 Property Appraiser 2,357,599 2,185,557 172,042 Supervisor of Elections 647, 4 847,7G4 Insu ian es-Supervisor- f Elections 10, 10�466 D-1 (Continued) MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL GENERAL FUND -CONTINUED FOR.THIN FISCAL YEAR ENDED SEPTEMBER 30, 1998 Variance Favorable 0d et Actual nfayora le Total Gene I Government 1 '°,21'1 0,965 15 40,224 1 M370 741. Public Safety: Hurricane 12,000 940 11,06 Communications 516,845 477„264 39,581 Inter-Agency Comrruun!cations 414,973 17,203 397, '70 Emergency Medical Services.Administration 148,662 1 9,079 3 Emergency Management 206,260' 147,736 0,544 Marathon EOC 63,707 61,563 7,144 Radiological Emergency ,Preparedness 112,985 112,965 Emergency Medical Air Transportation . 20,000 -- 20,000' Medical Examiner 309,669 21,652 13„0117 Red Cross Lower,Keys 2 rd000 �w Total. Public Safety 1 A37121, 1124y!;2 608,699 Physical Environment. Extension Service 170,859 166,262 41597 1 4- Donations :, �60. 011111, 1 0 Total Physical sical nvironr ent - - . -.--- Transportation: County Engineer, '6 . . Econornic Environment„ Literacy Volunteers of Amen 5,000 5,000, eteraWs Affairs, 396,3 *2, 6 Total Economic Environment 403,016� Human Services: Health Care Respite Act 70,000 23,116 46,882 Hospice of the Florida Keys 50,000 50,000 _- Public ork's Animal Shelter 742,634 607„923 134,706 Eayshre Manor 414,079 397,114 16,96 Middle Keys Guidance Clinic 501, 501"199, 67 Upper Keys Guidance Clinic 95,181 95,161 Came Center for Mental Health ' 214,629 206,790 7,839, The Heron 25,000 5,000 Monrod County Assoc for retarded Citizens 30,695 30,69 ®- -2 (Continued') MONROE COUNTY, FLORIDA-BOARD OF COUNTY COI' MIS ' 0NERS STATEMENT,OF REVENUES, EXPENDITURES AND CHANCES IN FUND BALANCE - BUDGET AND ACTUAL GENERAL FUND -CONTINUED FOR THE FISCAL YEAR ENDED SEP'TEMBER 30, 1998 Variance Favorable dpN t aA (Unf vqr bl' ,.»ma�. wwm.mwm.. �.,m...ii.,.. Older Americans Volunteer Program 4,000 t,147 2,853 Legal Aid 17,500 13,830 3, 70 Welfare Administration 646,595 604,424 42,1.71 Welfare Services 799,500 541,238 258,262 Big BrotherskBig Sisters 21, 1 . 21,010 -- Florida Keys Children Shelter 26,695 26,695 -- Wesley House 25,000 25,000 Help Line 21,000 20,998 Domestic Abuse Shelter 23,00'0 23,000 Florida Keys Outreach Coalition 8,000 8,000 Salvation Array 25,000 m® 25,000 Rek end & Bequest 54„640_ 29,058 25,582 . a o 13sysore Donations .. 86 �-. 86 Total Hurn n Services 1,816,2 4 3',241,425 564,85,9 . Culture n reati m- Heart of the Keys Recreation 18,000 18,000 mm Big PineAthletic Association 18,000 18,000 Buys and Girls Club 30,000 30,000 Boys and Girls Clut-Upper Keys 2 ,600 17,554 6,046 Diggs Beach Maintenance 135,620 121,557 14,063 Monroe County Museums 17,270 B 11,504 „ ` Lower Keys AARP 1,500 11- 1,387 Middle Keys RP 1, 1,52 Upper Keys AARP 1,500 28 1,472 Big Pine Key AARP 1,500 ,45 Fine rt Council 78,000 72,958 5,042 Historic Keys.Foundation 30,000 30,000 Library Admin Support 442,056 431,272 10,784 Library Key West 568,667 554,905 13,762 Library Key WestDonations 82,969 7, 5,692 Library Marathon 246,243 243,924 2,319 Library Marathon Donations 12,021 5,869 6,152 Library Islamorada 230,966 226,259 4,707 Library Islarnorada Donations 5,253 4,749 504 Library Key Largo 332,423 298,859 33,54 Library Key Largo Donations 15,109 9,,461 5,648 Library Sig line Key 182,182 182,014 168 Library Big Fine Key Donations 1„7w d1,19= 1' a5 Total Cultural and Recreation 2,492,345 2 57 73 �� 43 , 11 Dm3, (Continued) ONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCEBUDGET AND ACTUAL GENERAL FUND -CONTINUED FOR THE FISCAL YEAR ENDED SEPT EMBER 30, 1998 Variance Factorable Baud et Actual nfa c�raR�le Court elated: �-- ... . r, ... .. __. Clerk of the Court-Records Management 233,198 2 1"935 1,263 Clerk of the Court-Recording 252,361 243,043 9,313 Clerk of the Court-Administrative 223,932 222,60 1,130' Clerk of the Court-Jury, Management 49,369 48,610 77 Clerk of the Circuit Court-Criminal 470,319 469,432 667 Clerk of the Circuit Court-Civil 246,034" 242, 20 5,614 Clerk of the Circuit Court-Family 87,282 82,758 4,524 Clerk of the Circuit Court-.Juvenile 64,320 63,659 461 Clerk of the Circuit Court-Probate 42,261 40,402 1,659 Clerk of the Court-information Systems 521,356 504,167 1-7,189 Clerk of the County Court-Criminal 355,561, 355,860 1 a Clerk of the County Court-Cavil 143,756 144,592 4j164 Clerk f the County Court-Traffic 431,195 430,1 1,015 Insurances-jury(Management. 23,265 20,855 Z410 Insurances-Administiation 40,956 40,067 671 Insurances-Circuit Criminal 63,071 83,024 , 47 Insurances-information'Systems 22,562 21,836 1,046 Insurances-Circuit it Civil 41,,846 .41,846 Insurances-Circuit Family 10,006 5,311 4,6 5 Insurances-Circuit Juvenile 11,985 11,984 1. Insurances-Circuit Probate ,1 6,1 -7 .o O Insurances- cd Management/Recordin 73,895 73,227 668 Insurances-County Criminal 70,363 ffi,557 1,611 Cnsurances�Couru Civil 25,911 25,801 110 Insurances-County Traffic 6 ,565 66,534 1 StateAttorney' 137,385 126,302 9,033 Public Defender 187,674 174,636 13„033 Court Administration 76,624 69,734 6,690 Court drain-Judicial Support 276,566 265,660 10,906 Court Admin-Staff Attorney 7, ,347 947 Court Adman-Jury Management 7,800 6,764 1,010 Court Admin-Pretrial Services 16,290 15,290 Court Adrnin-Circuit Court Reporter Services 335,689 303,568 32J 21 „ Court A rain Witne s Coordination 34,121 33,672 449 Court Admin-Circuit Drug Court 139,594 139,266 326 Court Admin- retrial Release 437,434 423,323 14,111 Court Ada ir,-Cther Circuit Court Criminal Cost 18,796 17,064 4,73 Count Admin- ro Se Services 87,067 63 2 0 3,6 ' Court Admin-Custody/Visit Evaluation 15,000 14,691 10 Court Admin-Guardian Ad Litem 129,329 129,205 124 Court Admin-Other Circuit Count Juvenile 112,030 112,030 � Court Adman-Cllni6al Evaluations 15,000 11,162 3,538 D (Continueo) MONROE COUNTY, FLORIDA-BOARD OF COU-NTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE'- BUDGET AND ACTUAL GENERAL FUND -CONTINUED 'FOR H FISCAL.YEAR ENDED SEPTEMBER 30, 1998 Variance � Favorable Actual,' (tlq av�rable Court Admin-Masters Heahng Officers 11,500 14,318 3,182 Court rain-Attorn w Fees 13,000 10,038 2,962 Court AdrNn-Other Circuit Court Probate Casts 66,3183 65,054 19 Court Admin-Information rrnation Systems 112,125 108,683 3,442. Court Admin-County Court Interpreters 35,081 8 ,3 ,710 Court Adrnin-other County Court Criminal Costs,',,,,.,,- .,. ,686 8p14 1,C 3 Total Court Related 5,91 fro 9 507 6,'59 Total Expenditures .31, 27"® '. 29,027,3 8W... � . 2 00m 9 Excess of Revenue Over/ (under)Expenditures � a572,µ 5 _ . 73 58. ._.. 6,6; ,3 Other Financing Sources/(Uses): Reserve for Contingencies (1,286,420) 1,286,420 Operating Transfers from Other Funds 2,421, 07 2,394, 48 (26,559) Operating Transfers to Other Funds ,,"I ,!9 '," 2 M.� ,. 54,768� -Total Other Financing Sources(Uses) 852,007 `�37 1,,614 629 Excess ®f Revenues and Other Sources Oved( 'nd r)Expenditures and Other Uses (4,424,842) 3,235,880 7,66 ,722 Fund Balance, October it'1 7 18078,625 18,078,625 Find Balance, September 30, 1998 13 53 783 $ 21314 605 $ 76072 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING BALANCE SHEET ALL SPECIAL REVENUE FUNDS SEPTEMBER 30, 1998 Affordable Fine Road Housing n La &, tames Forfeiture rld` J ASSETS ,Assets: m Cash and Cash Equivalents 121,296 $ 12,036,t 47, 1 ,`58,427 21,480 Accounts R diwable:. Other 843 '.5,317 Allowance for ether Un ollectible Mortgages/Notes Receivable 676,941 �.. Allowance for Mortgage Receivable (387,274) Due from Other Funds 92,693 -- Due from Other Governmental Units 2,063,212 458,399 2,56 Interest Receivable ' `total Assets $. A4 6,22 14 - LIABILITIES AND FUND EQUITY Liabilities: Accounts Payable $ 145,427 $ �296,435 250 etainage Payable ®41 Due to Other Fundsm ,a Accrued Comp. Absences Payable 5,14$ ,79 Due to Other Governmental Units 15,496 9,93 Accrued Wages and Benefits Payable 18,2 7' 1.193 Deposits in Escrow Deferred Revenues 289,667 Other Current Qurr nt Liabilities �36 Total Liabilities 667 $42° Fund,Equity:, Fund Balances° Reserved for Encumbrances 19 Unreserved, Designated for Beaches -- �� 9 , Unreserved, Undesignat d 121',296 1.3,952,696 14„154,40 2 m52 Total Fund Equity 1295 . ,..�13g52,69 1 ,1 5 , 01w W - . Total Llabllit;(os and` 9y nd Equity . I 9,63 1413270,5 14 622 14m 6 .m1 ( onflnued) ON OE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING BALANCE SHEET ALL SPECIAL REVENUE FUNDS - CONTINUED SEINE BED 30, 1998 Tourist Tourist Devr® Tourist .Tourist Development, Admin. & Development,' Development, II Districts, Promotional, District#One," District#Two, TwQCent Two Cent Three Cent Three Cent ASSETS, Assets: Cash and Cash Equj aldnts 2,778, 1. 3,396, �67 2,512,123 263,948 Accounts eceiable: Other m® 6,433 861 7 Allowance for Other Uncollectible Mortgages/Notes receivable Allowance for Mortgage Receivable Due from Other Funds - �w Due from Other Governmental Units 167,572 47,241 127,455 14,966 Interest Receivable .. �:,...�ow._w..�...�, Total Assets 29 $ 3?49 741 . �.4 279 � LIABILITIES AND FUND EQUITY Liabilities: Accounts payable $ 265,399 $ 168,638 $ 99J99 $ 7,425 etainage Payable Due to Other Funds mm Due to Other O r rnrn6nt l Units 951 1,965 ®� Accrued Comp, Absences Payable 145 1,164 193 7 Accrued Wages and Benefits Payable 334 2,665 8527 Deposits in Escrow Deferred revenues Other Current Liabilities a Total Liabilities 26 ,629 1(,,4 2 100,244 FundEquity: Fund Balances: Reserved for En umbranc s � �® Unreserved, Designated for Beaches 51 1i 5,2 ®� Unreserved, Undesignated 3,57 2,010143 270,945, `dotal Fund Equ➢t 2y679,67t „ 3,575,399 2,64t ,. 95 27C ,945 ._ . . .. ... .. , .. .... ..m . . _ _ . .... ...�... Total Liabilities and Fund Equity 946 499 79 41 $ 2 6�.4g'439 27 , 14 � Tourist Tourist Tourist Development, Development, Development, Governmental ertat Impact Fees, Dist.#Three, Dist. Fear, District ��R Fund, P impact , Parks and Thr rat Thre"�rnt Three Cent Roadways Recreation 423,289 579„039 698,228 9,949,,554 $ 7,048,625 693,76 18a 188 25trl, 30 10,6t4 39,616 36,147 3 ,200 2,076„116 _ 1,583 a a 1 436 316 $ 7 26 $ 693 766 463 6' 3 ��6��-5 74 � .0�..737,679d $ ��. �._ � w... ... . .. _. "- . 23,596 $ 51,166 $ ; 20,336 1 490„796 $ 23,961 $ 4,66 3,000 ®® 343.,636 719,30 ., 1 1 10,076 38 4 ' 325,662 s II 2'42 20 44 9 46 970 23 961 7,861 ,229 , 7`17 26 , 95 117 7,026, 47' 65 ,69 439,44164,� 3 69 4�6 026 27. 6 �699' 4 ,441 664„132 . v ... 61 374 w 737 79 $ 436 $ .M . 7,0 06 $ _ 03 66 onti ui d) a MONROE COUNTY',=FLORIDA-BOARD OF COUNTY O MISSION RS COMBINING BALANCE SHEET L SPECIAL REVENUE FUNDS -CONTINUED, SEPTEMBER 30, 1998 Impact Fees, Impact Fees, Impact Fees, Impact Fees, Police ire and Libraries" Solid Waste Faciliti EMS ASSETS _ ..�..._� _ .� _. �,. Aetna ash and Cash Equivalents $ 404,0618 $ 198,615 80U,955 177,820 Accounts Receivable: Otl-ter Allowance for Other Uncolleoti le Mortgage /' otea Receivable Allowance for Mortgage Receivable Due from Other Funds �® Due from Other Governmental Units 1,210 320 75 525 Interest Receivable �® " Total Assets $ 95� 7 $ 196 935 $ 51 g39 $ 17.. 3 $ LIA81LITIES AND FUND 'EQUITY Liabilities" Accounts Payable 14i,227 etai n ge Payable __ 2,625, Due to Other Funds Due to Other Governmerital Units, 5,.17 Accrued Comp"Absences Payable Accrued Wages and Benefits Payable 1 Deposits in Escrow Deferred Revenues Other Current Liabilities ®_ Total,Liabi�fities Fund.Equity: Fund Balances: Deserved for Encumbrances ®� Unreserved,,Designated,for Beaches e l l ated Llnra r�red, nddsugn Total Fund Equity 5a,91 5 792211 t7 ,35 1.9 935 5 1,;03 .� 178346 Total Li q sand Find. ` ui g 27 -E- Fir mb. Translator Upper Keys Unincor n Unin o a District 1, System Health Care Fire &Amb. Area Service Area Service Lower Lowerand Service special District , District, Dist., Planning, Middle Keys.. � -District ti ... ...,. In .... _....,.__. � 1d Zonin Pic .. 2,366,178 $ 37,050 3,824,963 545,012 801,767 4„665,341 2,157,242 2,090 w® 720 105 (1,949,375) ®� 3,333 171,909 66,335 6,343 18,456 97,164 2, 640 3 2 3 624 9 3 5 1 362m r 3 943 $ 51 51.9 124,970 $ 32,27`1 31-,7 1 30,820 71,161 3,331 210 4,069 6,327 6.,031 26,790 1,11 1,662 21,299 163 501 e® 1,47f 1,613 22„818 1� 3112 2'-` u 1,460 ` 6,000 32 A 92 .33�952 ... a 38,552' 2 307 . 261 739..rr 130,942 100,217 32, 73., 28171 2,13384642, 3,60,794 .7 .1 w 4,6 � mm 42 526 3 71 11. 12`6 751 6 4 372 730 ,v ? 42,526 3624963 5 1 . 320 943 5134 519 (Cbn inu ed) ' . M NROE COUNTY, FLORIDA,-BOARD OF COUNTY COMMISSIONERS COMBINING BALANCE SHEET ALL SPECIAL REVENUE FUNDS -CONTINUED 5EPTEMBER 30, 1998 Cudjce 911 Buck Key Local Gardens Enhancement Security Housing Municlpa Svc. District Assistance CuIv. Dist. ASSETS Assets: Cash and Cash Equivalents 695,544 67,503 43 ,A5 200,524 Accounts Receivable Other ,6 „w_ Allowance for Other Uncollectlble — Mortgages/Notes Receivable 1�414u665 Allowance for Mortgage Receivable Due from ether Funds Due from Other Governmental Units 70,635 Interest Receivable 32169 Total Assets � 1 f� 19,53 54. $= LIABILITIES ANb FUND'EQUfTY Llabllitle e Accounts Payable $ 15,968 $ 5,102 $ 7,577 etelnage Payable Due to Other Fundy ®® �- Due to ether Governmental Units 2,062 Accrued rnpa Absences Payable 1,044 Accrued ages and Benefits Payable 1,564 47 Deposits in Escrow Deterred Revenues 1., 14„635 Other Current Liabilities �- Total Liabilities � 11�576 �; , � 1mS�. _. ,�� 24!32 ._�..,,M. 47 Fund Equity: Fund Balances: z. Reserved for Encumbrances 59,737 Unreserved, Designated for Beaches Unreser'aed® Undo lgneted 5 4 " 82,401 . 529,23 dot 1 F nd Equity, 0461 62'401; 529,23t0 � " " e u "Dotal Liabilities and Fund Equity 3 $ 6 1 953 554 200 24 Ew6 Jolly Roger Winston ., Estates Waterway unici . Svc. Municipm SvcBoating UIV Dist. Improvement . $ 75,3190 $ 36,573 $ 449,496 $ 70,663w,68 2,202,017 (1,949,375) ' -- 2, 1,62 (387,274 a" 2,218 7 w „ 5,576,174 75,39" 36 $'7 ' 4,54 23,943 ,088, 95 26,03 m n n 343,836 29156 777''961 ,336 94,60 173 Z4 -1,944 819,736 " 1,460 ® , m 1 29,383, 1332 '979 52,O,167 _ 510,05 76„2 7 ., m �2 ,331 64,571 5 1 W 422,3311 65,606,770 75 0 „ m„ 53 514 76 6 74 ,:: 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 3 , 1998 Affordable Fine Road Housing and and Law prograr�ta_ Forfeiture l rid a lbrary a Taxes 30,077,603 1,9 ,280 Licenses Permits Intergovernmental 73,174 3,068,486 Charges for Services 3,466,854 26,,760�, i,l75 Fines & Forfeiture ®® ',435,753 -� Investment Income 6,561 949,785 712,505 922 Miscellaneous ellaneous 147,71,613 7 14' Total Revenues 5 852 192 42,097 Expenditures: Current: General Government � -- � 45,018, Public Safety -® 34,894,042 Physical Environment m® Transportation 4.103,409 Economic Environment 45166 �« 92,663 Human Services -- � 2,244 811,430 Culture and Recreation ®- Court Related � 59.5,566 k, � � 76,437 Debt.Service Total Expenditures. � ,.. . 45 8�6 5,536,692 ,0 7, 7 Excess of Revenues, Over UnderExpenditures 21,17-fi: ,. . ,. 66,1 90 34 340 Other Financing Sour st(Uses): Operating Transfers from Other Fund 23,158 Operating transfers to Other Funds 2 Total.Other Financing Sources/(Use �51,6 � .1 Od000 Excess of revenues and Other Sources Over/(Under) E pendifures Other Uses (73,009) 686,090 744,690 (11,182) Fund Balance, October 1, 199 194, 05 ..... 13,266, 06 13,409,911 I 31,004 Fund Balance, September 30, 1998 $ 21, '29 � $ $ I4,1 "I E-6 THIS PAGE INTEN ONALL C.LErT BEAK s NR E COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE ALL SPECIAL REVENUE FUNDS•? ONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBEN 30,.1998 Tourist Tourist Dev. Tourist Tourist Development, Admin. & Development, Development, All Districts, Promotional"' romotion l"' District One, District "iw.o,, Two Cent Two Cent' Three Cent Three Cent Revenues: _. _. . ..._......._..... _ ....... _._.. ,,... � ........._ Taxes ,179,847 $ 4, 17,071 1,818,692 173,067 Licenses Permits Intergovernmental Charges for Services 26,039 53,953 21,725 2,067 Fines & Forfeitures 1,4 — Investment Income 135„529 168,827 127,754 13,654 Miscellaneous �, °� 265 , Total Revenues 21,341,41.5 -4,768, 321 1,9 §,17.-L. 193,788 Expenditures: Current General Government e® Public Safety rc Physical Environment -� Transportation — Economic Environment 1,843,487 4,034,677 1,535,299 148,696 Human Services ®® Culture and Recreation ' ®� Court Related w Deb t Service ®® �- Total Expenditures �., 1,843,487 ,934,677 � 1,535,299 lja,,L096 Excess of Revenues C v d (Under)Expenditures I .ate 3 644 . .. 3' .„572..., . 1yJL9�?,�. Other,Financing Sources/(Uses): Operating Transfers from Other Fund Operating Transfers to Other Funds m Total Other Financing S"durc s/(Us _ �m e Excess of Revenues and tither SourcesOver/(Under) Expenditures Other Uses 497,928 733,644 432,872 40,092 Fund Balance, October 1, 1997 2,161,742 j 665 Fund Balance, September 1 96 $ �2679676 1 3 675 309 2 9195 mg Tourist Tourist Tourist Development, Development, Development, Governmental Impact Fees,. Dist.#Three, Dist®,#Fo r, District ffive, Fund Type Impact Fees, Parks and Three Cent Three Gent Three'Cent Grants oadw s Recreation 389,036 429,952 537,712 $ $ mm,.. ww .n�ipimm me user mm m® Po ,27.5,710 �mm mmmm 4,647 5,136 6,423 142,926 1,866 26,213 34,865 495,534 401,079 33, 4 : 00, 66 3 6,395 1 0 32 0 , .,. m_... .__. ... .. _.&� . 415,551 463 01 679 600 ,114,656 r 72� , 4 204167, 39,170 1,205,72 1,363,014 KK 20.443 58,034 mm® n 386,221 408,300 455,124 t,122,384 ® 1,948,680 82,119 6,104 w' 206,929 �mm v m,mm ,a 6 r76 4 366, 1. � 0'6 00 45 ,1- 56,034 1 9 1 g�0' b ®"""I�""m• N tl d A3 I 1®M i p 9M"A"MI' mm�o..+.nmmfjm w �uw muwwm jmn aM M. ,w wu wWm^m .n w,-,^m.wwuvpm. m xmnmmnmmmr�.'".yw.w«,�n... ,..,i..r.. 29,330 t5,001 123,37 1,244,098 669,440 190,063,. 410 11 69 1 4246 63,6,6' .. 469 30 r r. 41 64 1 20 . . 00 346 7a26 4 ONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND HANGES.IN FOND BALANCE ALL SPECIAL REVENUE FUNDS -CONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1998 Impact Fees, Impact Fees, Impact Fees, Impact Fees, Police fire and' Libraries Solid Waste Facilities M ` Revenues: ...�....�._.�.� , Taxes -- Licenaes & Permits : . Intergovernmental Charges for Services ®® -- Fines & Forfeiture �- Investment Income 21,066 9,983 42,11 3 8,704 Miscellaneous 1 2,18 � ,,7 •73,4 .:.. .,38.328 xn Total Revenues 123u2i772 115�60 ;' Expenditures: Current., General Government Public Safety -- -- 15,942 3,210 Physical Environment � � 177 Transportation Economics Environment I-iuman Services Culture and Recreation 205,283 � -- Court Related -- Debt Service -- Total Expenditures 205.283. 1,77 Excess of Revenues Over u Under Expenditures 82�03 35596 99,666 , Other Financing Sources/(Uses): Operating Transfers from Other Fun Operating Transfers to Other Fund - Total Other Financing S.ourcea/CU e, d� .ti7<'.w,J.^.^^^S^."^^n+;An',^^+^..man.xwm,..irm:m mxs,,,..*rv.. u"x^,"�m• .MN^w,,.mnumN. ..w.Mww,.... .....x..wrtt...x.xi»v.Vurv. .*.*+.^....M� Excess of Revenues and Other Sources Over/(Under) Expenditures Other Use 82,033,) 36,595 99,666 43,822 Fund Balance, October 1, 1997 �. P340a 8 m _,..M,. _ .�. w 0 -. .x02545 ` 13 , 3, Fund Balance, Septe I54 30,.1 258 061 198 935 9 211 178 345, E-11 ,z Fire &;Amb.,, Translator tipper Keys Unincorp. Uniincorp. District 1, System Health Care Fire & Amb. Area Service Area Service Lower and Servic, Special District , District, i ist.,Planning, Middle Ke s 'District Taxlr lit® ey j Parks& Rec. Bldig. &Zonin 4,093,174 3,384 33 500�,80 1„20 ,529 4,701,149 ®- nm 1,908,296 ,14 -- 1,603 5,419 676,551 6„31 43,014"' 51.,413 -, -- 2 ,510 1.76,471 2,046 206gy3 4 32,121 56,19,3341,868 4 :_ 61'.., 29u4 !G ,11 64,962,205 ' 4R1'46` ., ._ 192,657 23,271 2,321, 7 4,341,179 395,939 2,336,523 51,76 n 223,996 �- 1,067,060 i 419,216, 1 067 06Q 5,751,647 4�6;3 Q 5,430 6„ �� ° 2019,23. 0,741) o . «5 425,845 5,4 O 5,476 120,926 281544 993,553 1°593 � „5Q5 3� 1 02 37�096 ,T65 470,092 3, , 31' 6 4225 371011 612 6 $ �7�5:166 6u72„ 30,, -12 (Contj�ued MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FIND BALANCE ALL SPECIAL REVENUE FUNDS - CONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1998, Cudjoe 911. Duck Key Local Gardens Enhancernent Security Housing Mu,nicip. Svc. District, Assistance Iv. i . Dist. Revenues'. Taxes - Licenses & Permits Intergovernmental -m 566,797 Charges for Services 320, 51 ®� Fine & Forfeitures ®- -- Investment Income 34,305 5,424 32,455 11,087 Miscellaneous 518 �'��°222 ��75� ... � io m 4 Total Revenues 355,26 ' 71,042 6441474 11,282 Expenditures: Current: General Govemment 2,616 -- -- Public Safety 22 ,a;541 56,264 Physical Environment 5,90 Transportation -- Economic Environment 274,880 Human Services -- Culture and Recreation -- Court Meted �, - Deb,t aervIe -- -m Total Expenditures 224,541 � 12!j 27 , 8 5'90 Excess of Revenues' &ved. (Under) Expenditures 1'�3 ,7 ,n15 2, _.m ... 369 m �86'7 y Other Financing eurcest(U a )a Operating Transfers from Other Fund Operating"Transfers to Other Funds 338,25 , Total Other Financing Sources/'(Use 338 Excess of Revenues and Other Sources Overt(Under) Expenditures Other Uses 130,725 15,662 31,344 5,357 49 Fund Balance, October 1, 1997 57 , 7, 8 ,7 9 497,886 196,1 Fund Balance, September 30, 1996 m 7 4 6 62 � 529 23t1 . , 200,477 . E-13f Jolly Roger Winston Estates WaterwayMunici . unly it a MunicTaxing . Boating p® 2,599,337 1,98,296 571,261 9,570,589 5,219,984 m® . . , 12,563 4,336 , 94 18,071, 4,143,644 " 1 2 �2; 5 �- 1,4�2 58,.. P 0 32599 58" ,.33� 76 378,67 820 2,9.14,5691 ,� -- 43,975„369' ,131 167,001 2,132,995 4,481,886 �. 10,347,594 2,986,350 1,362,566 878,954 �,387 7 ,53 P .444 5b 3t. 6, 7 4 7, 'I L 9, 8 610 , 1,744,98,6 . -T 1 1 7 °I q 7 ...� 637 819 , (695) 16,32 422,31 7,93q,88i - 57,675,89 75 2 I7 -$ t73 $ " 422 33 ' 65,6 6,7 ONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE m BUDGET AND ACTUAL AFFORDABLE HOUSING PROGRAMS SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1998 Variance Favorable et Actual .mom _.�.M_... .�. ...�... _._��,...�� Revenues: , Investment Income 8,561 8,561 Miscellaneous �w6�E F3 1 ,1 Total Revenues . m..�wN,.. .mm...d.,r.L Mmn �✓.w.+wu'.w u. �.,mm«..„c mm-....,.. u...« µ..mrw4u...M� ... Expenditures: Current: Economic Environment: Affordable Mousing Initiatives 16,719 18,719 Elderly, Homeowner Rehabilitation 3,663 8,663 Emergency Home Disaster Relief 37,000 37,606 Rental Rehab Total Expenditures � 9�, 33 . , � �53, 77 5,� Excess of R v nues.Overt. (Under) Expenditures � 6�� 5�� "L1,177 6t�,�99 Other Financing Sources/(Uses): Reserve for Contingencies (693) 693 Operating Transfers to Other Funds 51 33 61 63 ' 'Total Other Financing Sources/(Uses) 69,3 Excess of Revenues and Other S tar ~s ,Over/(Under) Expenditures and Other Uses (135,000) (73,009) 61,991 Fund Balance, October ;.1997 1 15 ... .._ ,.ms o .. Fend Balance,, September 30, 1998. 59 3 ' G 1296 61 1 E-15 NRCE 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, 1998 Variance Favorable Abt� �f I Uraa�^ ranb Taxes 31,069,657 $ 30,0 7,603 (992,054) Intergovernmental 14,005,016 73,174 (13,931,842) Charges for Services 4, 63,672 3,466,654 .(5749616) In 's and Forfeitures 1,485,753 1,485,753 Investment Income 600,000 949,735 346,785 lcNlarncarJs 140,,313 Total Revenues � 49, 5„ 4� �� 36 222� 13, 22,36'3 Expenditures: Current: General Government: Salary Adjustment 3,871 3,871 Tax Increment Payment, 4 , 16- � . 45,018 „ Total General Government .,. 45 669 46m01I 71 Public Safety: Sheriffs Budget 30,055,685 30,055,685 Sheriffs Croup Insurance 3,6 ,317 3,629,770 54,547 LEEA Funds 75,000 75,000 — Sheriffs HIDTA Grants- 1 ,f1 1, 18 13,66 „91 Sheriffs o Eyes Grants 118,098 118,098 Sheriffs Off-Duty, Program 24„135' 24;135 Alcohol Beverage&Tobacco 96,629 96,629 Airport Services 166,692 wa 180,892 Federal Asset Sharing Program 127,816 127,816 Jail Ope tl na 158,119 149,27 6,91 lNo ba Cerra iota FaoNIItN 1�054,603 d306 7000 . . .w Total Public Safety 491'433w,491 _ 4� 44u Duman Services: Flcrlda,Keys Handicap Council 11,51:9 ,Court Related: Sheriff Extradition 75,643 75,64 Court, Reporting Services 95,000 92,692 2,306 Clinical Evaluations, 57,000 49,556 7,442 Court Interpreters 34,000 33;194 606 Witness Coordination 47,318 7,31 E-1 6 (Contunu ) MONR E COUNTY, FLORIDA-BOARD OF COUNTY CC}MMISSiONERS STAT'I:MINT CIF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL FINE AND FORFEITURE SPECIAL REVENUE FUND-CONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1998 "Variance Favorable , � _ _ Actual (Unfavorable . �.a �� Expert Witn ss'F es ,° 37,000 25,079 11,921 Public Defender Conflicts 256,800 2.56,800 Other Circuit Court Criminal Costs ` 4 x,5t�0 15.�1 Related ' _: ;. 5, 5 2 8 Tot F.Court, ...�� p 0142,36 35,535892 14, 05„468 Total Expenditures . Excess of Revenues Over/ (Under) Expenditures Tm 1 8 090 11, 05 Other Financing Sources/(Uses): Reserve for Contingencies 3161,4 02 8610,0 tit Excess of Revenues and Other Sources Over/ (Linder) Expenditures and Other Cases (1,258,017) 686,090 1,944,107 Find Balance, October 1 °1 97.. Fund Balance, September 30, 1998 12� 0 8 � 13 9$2. ' $... .�a� ..1944,1107 F -17 O ROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL ROAD AND BRIDGE SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED S PTEMBER 30, 1998 Variance Favorable �u `MJna!�ora� I� . Revenues: Taxes 4,5 0,000 1,969,260 ( ,530,720) Intergovernmental 3,068,486 3,068,486 Charges for Services 19,500 2%730 9,280 Investment Income 600,000 712,505 112,505 Miscellaneous 3�0 � =73 1, 1 Total Revenues _.�jt�52,500 5,852,192, Expenditures: Currant; General Government Salary Adjustment - 4,500 24 60 , Transportation: Road Department 2,956,097 2,615,285 340,812 Boot Key Bride 144,301 103,017 1',264 CountyEngineer 686',600 302,656 363,9 Local OpOon Gas T Street Lighting 301,269 247,962 53,307 Local Option GasTax Projects 1,600,000 194„230 1,405,770 s 60% Tax 7,323,159, 508,685 � 6,814,474 Iry-House Projects 2 0,0 0 131,57« 11 6 Tran portatiory 1 ,261,,426. 4;1 3,4 9 56;01 Total � .. -TM., . Economic Environment: . Vtarn®a Affairs Transportation 0260 4,073 Human Services Guidance Clinic Tran port 13,000 -- 1 ,,000 Transportation Human Services 675v 26 1.1,430 Total Human Services Total Expenditures1427`k�I6 . 6.007,602923 66 Excess of Revenues Over/ (Under) Eppndlur _.. 1106 .._ ........ ORaarvther i fori0ontingng our iJ J( d onr 3 ,06 Operating Transfers ::.�. .( 0,19 p to Other Fundy 100 000 -1 8 (Continued) MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUNDBALANCE-BUDGET AND ACTUAL ROAD AND BRIDGE SPECIAL REVENUE FUND-CONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER 30,1998 Variance Favorable ` Actojal Unfaw+ rbla Total Other Financing c rca (Uses) �0 8 � � �� , Excess of Revenues and Other Sources Over (Under) Expenditures and Other Ikea � ,7 0,716) 744,690 10,4 5,40 Fund Balance, October 1, 1997 j 409, 11 1 e -- Fund Balance,,September 30, 1998 $ 3659,1,95IN 14 1'54j601_ 4 _1 NR ...E COUNTY, FLORIDA-BOARD'OF COUNTYCOMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES 1N FUND BALANCE -BUDGET AND ACTUAL LAW LIBRARY SPECIAL REVENUE FUN FOR TIME FISCAL YEAR ENDED SPTE SER 30, 1998 ° Variance Favorable Bud A► � I UruLav?r� bl ) even e e Charges for Services 35,000 414175 017 Investment Income mm 2. Total Revenues' , m. «wnx .mrm �wm.r:»a�^„ .,+n ....M.roa.om..e^^^^, Expenditures: Current® Court Related: Judicial Sup rt � � � � � `�764371 '7 mm.Excess de of Revenues Over/ (Under)Expenditures J3 3��. Tmm Other Financing Sources/(Uses): Reserve for Contingencies (196 1961, Operating Transfers from Other F'undo 3u11 t58; s TotalOther Financing Sources/(Uses) Excess event s and father Sources Over/ (Under)Expenditures'and Other,Uses (17,975) 111A82) , 93 Fund Balance, October 1997, Fund Balance, September 30, 1998 1 �02'9' 6,791 . E-gO MONROE COUNTY, FLt7RIDA-80� D OF COUNTY COMMISSIONERS STATEMENT OF REVtNC1 S, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL TOURIST D, EVELOPMENT, ALL DISTRICTS, TWO DENT SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1998 Variance Favorable B t Actual (Unfavorable Taxes 1,819,334 2,179,847 360,513 Ceara for Services 26,039 26,09 Investment Income .......... 's„ Total Revenues1 xS1'9�3 4 2 341,415 _ �5 06 Expenditures: Current: Economic Environment: Administration 1,157,566 923,341 234,225 Cultural umbrella 450,000 375,765 74,25 Fishing Umbrella 550,800 367,551 183,249 Umbrella Events 200'000 1,76,836 2 '� Total Expenditures 2,358,366 1,6d'a3,4 Excess of Revenues Overt (Under) Expenditures. 639 03 � 5 1 036 960 Other Financing Sources/(Uses): Reserve for Contingencies 455,674 � � 455,674, Excess of Revenues and Other Sources Over/ (Under)Expenditures an father,Uses (994,706) , 1„492,634 1 ' ,742 F�Fundn Balance, October 1, 197 2 1, 1� � 2, �,1�,. Fund Balance, September 30, 1996 11 167 036 � 2 6 1" 2.� E-21 N ROE COUNTY, FLORIDA-BOARD'OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND, CHANGES IN FUND BALANCE - BUDGET AND ACTUAL TOURIST DEVELOPMENT,ADMINISTRATIVE AND PROMOTIONAL, TWO CENT SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER,30, 1998 Variance Favorable f t A t l', ,. Unf vorab Revenues: l Taxes 3,770,016 4,517, 71 747,05 Charges for Services 53,956 53,958 Investment Into 1651627 168,827 Miscellaneous 3844 T t l Revenues ,7701,016 4,1683211 Expenditures: Current: Economic Environment: Advertising and Promotion 4,180, 54 3,616, 68 564,686 Administrative Services 475,5 2' 413,409 57'4, �3 'fatal Expenditures 4 656, 16, 41034677 Excess of Revenues Over (Under)Expendituresgym: 656,500 733,;644 Other Financing Sources/(Uses).. Reserve for Contingencies 516 30 � 916,3 . ..,, Excess of Revenues and Other Source Over (Under)r) Expenditures and Other Uses (1,80 ,802) '733,644 2.53P,446 Fund Balance, October 1997 2a541,665 165 FundBalance, September$0, 1996 $ � 6 3 575 3 6 446 : wo ..7- E-22 MON:ROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES,NUES, EXPENDITURES AND CHANGES INFUND BALANCE -BUDGET AND ACTUAL TOURIST DEVELOPMENT, DISTRICT#ONE,THREE CENT SPECIAL REVENUE FUND FOR THE FISCAL. YEAR ENDED SEPTEMBER 30, 1998 Variance Favorable .�d� � tom Actual« � !n avorabla� avdr�uas. . .. �._ Taxes 1,525,143 1,818,692 293,549 Charges for Services 21,72 1;72 investment Income17 754 8 Total ReVenuas 1,62$,143 Expenditures: Current. Economic Environment: `CDC,Administrative 56„966 36,179 20,787 Tourist Information Services .45, 03 244,624 1,179 Bricks arid Mortar 234,725 198,047 36,678 Special Events �;.� �� 597,576 266,883 33003 Promotion and Advertising 970,444 789,566 180,878 450 Beaches 4 , OQ»1 r_a 0 Total Expenditures � ,� 5,51 1�5� 5,299 Excess of Revenues Over/ (Under) Expenditures 1,2 LQ,3 1 �...:. 432� 7 me.µ 1�, `. Other Financing dr e /(Uses)n Reserve for Conti envies _.. 77 99 779 Excess of Revenues and Other Sources Over (Under) Expenditures and Other Uses (1,4301,150) 432, 72 1,. 63,02 ' Fund Balance, October 1, 1997 2,1 7,32 2 07„323 M, ..,.. _. �.. . �m Fund Balance, Se t rpb r 30, 1993 $ 077 173 0�1 5 $ � 1�6 � 2 E-23 „ MONROE COUNTY, FL RIDA-BOARD° F COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AN CHANGES IN FUND BALANCE ® BUDGET AND ACTUAL TOURIST DEVELOPMENT, DISTRICT#TWO, THREE DENT SPECIAL REVENUE FUND FORT E FISCAL YEAR ENDED SEPTEMBER 30, 1998 Variance Favorable �udl at Alctua�lJynfav rabla Revenues: . Taxes 149, 74 173, 67 23,693 Charges r Services 2, 67 2, 67 . Investment Income Total Revenues Expenditures: Currant: , Eca nomldEnvironment: T C Administrative 6,857 3,063 3, 94 Tourist Information Services 55,400 55,326 74, Bricks and Mortar 75,233 25,165 50"068 pcial Events 1 , 2,785 32,556 Promotion and Advertising Total Expenditures 256„5 " � 1'4815 8 i 61 83 Excess of Revenues Over/ t (Under) Expenditures �� 1C�� 46r2 .O br Financing Sources/(Uses): Reserve for Contingencies Excess of Revenues and Other Sources Over/ (Under)Expenditures Other Us I es (149,585) 46,992 189,677 Fund Balance, October 1, 1907 q,853, 23 ,853 Fund Balance, September 34, 1998 $. 8,11 26 ' $ °79 4 139 °' „E�24 ON OE COUNTY, FLORIDA-BOARDD OF COUNTY COMMISSIONERS S'TATENIENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL TOURIST DEVELOPMENT, DISTRICT#THREE, THREE CENT SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEIPTEMBER 30, 1998 Variance Favorable U faw or°abla Takes, 336,572 389,036 52,464 Charges for Services mm 4,647 4,647 a Total Revenues 36,5 2, 8,9" � Expenditures: Current: Economic Environment: TDC Administrative 11,343 7,663 3,680 Tourist Information Services 79,300 79,283 17' Brides and Mortar r 63,645 40,440 23,205 Special Events 56,162 2 ,000 1,1 Promotion and Advertising 33,835 .. 82,�5E Total Expenditures , 571. 8 .,. �1 5�� 6� ,� x ' �146,L40 Excess f Revenues Over/ (Under)Expenditures 1 �999 � 8 219,329 9 Other Financing Sources/(Uses,): Reserve r Contingencies 98,1 7 Excess of Revenues andOther Sources Over/ j (Under) Expenditures and Other Uses (288,946) 2 ,330 318,276 Fund Balance, October 1, 1997 410,111 410,111 ®m Fund Balance, September 30, 1998 -_� 1 11 16 439441 � w �318n276.. E-25 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS 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, 1998 Variance Favorable IS R v nu Actual' (Unfavor bt Taxes 343,356 429,952 $ 86,596 Charges for Services ®m . „136 5,13 Investment Income Total Revenues „ 3,(IL P1!9 5 Expenditures: Current: Economic Environment: TDC Adminlstrstiv 1087 ',759 7,428 Tourist Info tldn Services 1„ 0- 81,000 ®� Bricks and Mortar 4,63 " 18,913 5,7'2 5 Special Events 76'766 „65 55, . 6 Promotion and AdverUsin'g 317 501, 77„770 40�0 1r Total Expenditures 7 4 .. 10 1 , 0 ,300 Excess of Revenues Over/ p .. w,... Under endit res 174 050� 55,001 Other Financing Sources/(Uses)- Reserve forContingencies � � 1� �� .10fn�37 a i_ Excess f v nulls Other Sour s.Over (Under) Exilend tur s.and Other Uses ( 75, 93) 55,001 330„ 94 Fund Balance, October,l, 1 00 �31. 50,9 131 .3 Fund Balance, September 30, 1993 132 , $ 330 94 E- 6 k MONROE COUNTY, FLORIOA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL TOURIST DEVELOPMENT, DISTRICT##FI E, THREE CENT SPECIAL REVENUE'FUND FOR THE FISCAL YEAR ENDER SEPTEMBER 30, 1998 " Variance FFavorableBud .at A tr ,l (Unfavorable' ale Taxes $ 442,751 537,712 94,961 Charges for Services 6,42 6,423 Investment Income e , 6 m 66 w .. Total Revenues ," 6' 136,2� 9 Expenditures, Current: Economic Environment: TDC Administrative 17,418 10,339 7,079 Tourist t Information Services 96,200 96,134 Bricks and Mortar 19 ,281 27,616 171,666 Special Events 16,829 16,829 Promotion and Advertising � A2 Total Expenditure 73� ,G 6 �. Excess of Revenues Over/' (Under) Expenditures �274.. � 1,23076, � ;.� � 411 n1, D. Other Financing Sources/(Uses): Reserve for Contingencies ,123�, m.., 1241,21 . � �:fi Excess of Revenues nd Other Sources Over/ (Under) Expenditures and Other Uses. ( 16,397) 123,876 540,27 Fund Balance, October 1 j 1997 ," 93 3A9693369 „ww _..... Fund Balance, September 3 1998 176 992 7" 7 268. 540,273, -27 ONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES 1N FUND BALANCE - BUDGET AND ACTUAL GOVERNMENTAL FUND.TYPE GRANTS SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEEP'TEM E Variance Favorable Actual �� nfawr�ra la Revenues , - _ _ .. Intergovernmental 13,32 ''795 $ 5,275,710,710 (8,053,085) Char for Services g 220, 73 142„92�6 Investment Income ,110 495➢534 396,424 MiscdllaneOus " 64,673 „, 0 �36� ., 64 Total Revenues6., 12mS5.1 ,1 4,566 10 796 293 E p nditu' reps; Currant: General Government-, ,Program Administration r%, 19,000 746 13,252 Florida Communities Trust-Rd GO 6,339,436 2 . 4 6,011,390 Local Law Enforcement Block Grant 10,96 Taal General Government 4_170 �-.6,04005 Public Safety: Cou ty Award Grant 322,585 322,585 Inmate Intervention/Residential Program l 1.16;660 99,959 18,901 Hazardous Material Plan Update 5,407 1,061 1 4,3 6 FE A-Hurricane Georges 1 14, 51 946,155 468,796 FEMA-Groan hog„Day 51,7328,2'25 43, 07 Emergency Management Base Grant 5,936 95,925 11 EMA State andLocal Assistance 26,697 26,697 Nutrition Center Shutters 12,246 - 12u240 EMS Matching Grant 33,121 25,236 703 Resident Construction Mitigation 75.,000 - 75,000 Local Mitigation Strategy Project 69,00 249 3,751 Total Public Safety � �2 ,7 1,2 �„72 22 000 Physical Environment: Sewage Treatment& Disposal Systems 1.,340,062 75,949 1,264,13 Sanitary Wastewater Master Plan 1,5 ,390 842,390 757,000 Marathon Wastewater Facility Plan 1,7 ,280 -, 50®660 25,400 Low Income Home Energy Program 1997 56,645 39,356 16,657 Low Income Home Energy Program 1996 176,298 75,371 100,927 Advanced Identification ol"Wetlands 26,244 25,066 3,1�6 Channel Marking Plan 12,1435,061 7®062 DV Removal Zone Il 32,432 29,522 2,610 Barcelona Boat Ramp 13,323 . 13,323 _- DV Removal 97-96 79,050 64,961 14,069 Special Waterways ay Program 100,000 100a000 E-23 (Continued) a ON. DE COUNTY, FLORIDA-BOARD OF;DC16J1N COMMISSIONERS SSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE NDE ®BUDGET AND ACTUAL GOVERNMENTAL FUND TYPE GRANTS SPECIAL REVENUE FUN6-CONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1998 Variance Favorable Actual gnfavcor I+a�w- Stormwater Mangement Plan 100,000 19,722 80,278 SWPP Boaters Guide 36,000 36,000 Sentinel fisheries Program 17,844 7,495 10,349 ,000 614: 80,306 . � � 1�3� S 'PP Installation & Maintenance 100 100 I Total Physical Environment3,06'7,1.31 1 363,014 2,5 Transp rtatlonm Transportation Study Plan Update 141,253 100,593 40,660 Bicycle & Pedestrian Plan 9,750 9,750 -� Bicycle & Pedestrian Plana If 15,000 10,100 4,900 reenay/Trasit National Demonstration 200j000, 00,000 , . tea Total Trat pdrtAt�ion 3�0, 3' 3201 4 ,� 4556G Economic Environment: JTP/t Summer Youth Emplyrn t& Training 1,59,114 49,812 109,302 JTPA Liaison 1997 20,435 19,701 734' JTA Title II II /I11 Intake Services 1997 131,757 122,966 8,791 JTPA Liaison 1998 25,420 6,165 19,255 JTPA TitleIIA/II /III Intake Services 1998 159,720 35,111 124,609 Disaster Relief Home II 950,251 887W429 62,822 Homeownership Investment Partnership Total Economic Environment 1�441497' 1,1��2� ,384� °: � 26,'5 . .. Human Services: Heron Residential Program 1,00 '1 1 1,809 Senior Community Service E,mplymnt 1998 633,51 294,266 339,325 , Community Care for Disabled adults 1998 105,733 76,520 29,213 Title III-CI Congregate Meals 1997 46,829 46,485 344 Title III- II Home Delivered Meals 1997 59,278 57,965 1,313 Community Care for the Elderly 1998 625,081 618,604 6,477 Home Care for the Elderly 1998 14,124 12,651 1°847 Title III-D In-Horne Services 1097 11, 9 8,775 2,584 Title M-E Support Services 1997 82,993 76,555 6,438 Alzheimer's Disease Initiative 1998 50,571 49,922 649 Title III- Support Services 1 12,921 ,51 4,400 Title III-Cl Congregate Meals 1998 226,112 150,2711 75,841 Title III-DII Home DDelivered Meals 1998 251,741 150,739 101,002 Title 111-D Ire-Hoare Services 1998 33,047 24,106 8,941 Akl heirner's Disease Initiative 1999 61,670 15,134 46,536 Community munity Care for Disabled Adults 1999 123,914 30,232; 93,68 E-29 (Continued) MONROE COUNTY, FLORIDA-BOARD COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL GOVERNMENTAL FUND TYPE GRANTS SPECIAL REVENUE FUND -CONTINUE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1998 Variance Favorable ud +fit Actual tgnfa vor bl. . Community Care for the Elderly 1999 725,866, 183,105 542, 61 Home Care for the Elderly 1999 16,269 3,202 15,067 Te nllne 19,966 12,625 7,361 1 Sunshine House , ,15 �® uvenfle ommunl r Intervention 41,65� 40,66 Total Human Services ,23 ,6 1; 946,,, 0 1,2t15,?46 Culture-end Recreation: Fl rinetEnhanced onnectl`vityAssistance' 102,500 62,119 20,361 Florida Gommunl le .`Tru t-Swe 2,007, 2,007,763 Sombrero Beach Restrooms 91,375 91,375 Artificial Reef Program so 00.05l� 6 b �. . T eel°Cultural and Recreation 2, 1,636 ,11 , ' ,1 9,51°9. Court Related: Court Reporter Grantwln�Afd 12,374 12,374 Drug Court Improvement& Enhancement 206,241 64,576 123,665 Drug Court Improvement& Enhancement 20,360 20,9.192 '1 r Local Law Enforcement block Grant 114,650 63,537 61,11 Family` Preservation/Family,Support 1,750 Court.Reporter Grant-in-Aid Total Court Related 31 5'Total Expenditures 2 � �, 9 �. � ,�5641 'w6. p 6 6 56 466 13 Excess of Ftever<aae Over/'Under Expenditures 3,232,74 (Other Financing Source t( ee )u Reserve for Contingencies (43,160) 43,180 Operating Transfers from Other Funds 3,214,743 11,721,828 (1,492,915) Operating Transfers to Other Funds 20 60 't Total Other Financing Source '(Uses 3�157,743 � 1 7Ct6, m 6r f,449,T�� , .. . Excess of Revenues and Other Sources COved(Under) Expenditures end Other Uses (75,000) 1,214,096 1,31 qj0918 Fund Balance, Ootober.1 '1 97 1,545;248 Fund Balance, September 30, 1996 $ 17702 3„066 1 319 09 , � - 47 E-30 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE • BUDGET AND ACTUAL. IMPACT FEES d ROADWAYS SPECIAL. REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTA BER 30, 1998 Variance Favorable u _ Actual lJnfa,% rable Revenues.- 'Investment Income 204,200 401,079 Miscellaneous 3f 600 � 9 Total Revenues616,20 7 T : 1 Expenditures: Current; Transportation: Fair Share improvement County Wide 3,892,796 3,892,796 Fair Share Irnpr v ment Dist 1 218,973 218,973 Fair Share improvement Dist 2 891,399 6m976 884,423 Fair Share Improvement Di t 3 1,666, 29 1,6 6,229 Fair Sbare Improvement Key Colony Beach 133,709 Total Expenditures 6 ,1 ". . _. re 6�162 Excess of Revenues es Over/ (Under) Expenditures (6,286,986) 669,440 6,966„426 Fund Balance,.O t b r 1 997 A 6,6 7 6,366, 07 Fund Balance, September 30, 1998 $ .. 69 821 $ m , 7 0 6 47 956 E-31 MONROE COUNTY, FLORIDA-BOARD OF-COUNTY COMMISSIONERS, STATEMENT ®F'REVENUES, EXPENDITURES AND CHANGES IN FUND ALANCE'® BUDGET AND ACTUAL IMPACT FEES - PARKS AND RECREATION SPECIAL REVENUE FURL FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1998 Variance Favorable t' Act U� b Revenues Investment Income 23,500 33,847 10,'347 Miscellaneous 591�0 0" �170,320. It 1""33 0' Total Revenues 1A1, " Expenditures' Current; Culture and Recreations Countywide Parks andRecreation 50,000 4 50,000 Fair,Share Improvement Dist 1, 138,750, 138,750 Fair Share improvement Diet 2 30,45.0 Fein Share Improvement Dist 3 45 ,?50- 460,638 Fair Share Improvement Key Colony Beach .5,4 5 5195 4 Teti Expenditures SS, � S S,1 S3 r� 1 Excess of Revenue Over (Under)Expenditures (605,875) 196,06 .801,938 Fund Balance, October 1, 1697 ,;,' ISMS �µ 9 03 a Fund Balance, September 30, 1998, 5� 1I� E-32 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL IMPACT FEES -LIBRARIES SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1998 Variance Favorable Investment Income , �.0 '� $ 21,06 Total Revenues 100 10 Expenditures, Current„ Culture and Recreation: ` 0n Fair al� r Improvement County ode 00 400; 3 Excess of Revenues Over/ (lender) Expenditures (94,400) (82,033) 12,367 Fund Balance, October 1,1997 3 fi0t01L4 084 Fund Balance, September 30, 1998 244E ,4 $ �0 1.. $ _ � � 1 3 7� 3 MONROE COUNTY,FLORID.-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES 1N FUNDS BALANCE - BUDGET AND ACTUAL, IMPACT FEES -SOLID WASTE SPECIAL REVENUE FUND FOR THE FISCAL,YEAR ENDED SEPTEMBER 30, 1998 Variance Favorable Budget Actual U f vq able) Investment Income ,060 9,983 6,983 Miscellaneous ' 2678911' Total Revenues 1 6, 'T Expenditures: Current: Physical Environment:, Fair Share Improvement Projects � �� 17,100, w� m 177 Excess of Revenue Over/ (Pn r Expo f uar (99,100) 36,595 1 5�6 5. Fund Balance, October 1, 1 7' � ��62 0 41 , Fund Balance, September 30, 1998 63 240 E-34 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL IMPACT FEES -POLICE FACILITIES SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1998 Variance Favorable �u Actual .Unfavorable)_.a..,.. Revenues: Investment Income 2 ,000 ,113 17,113 Miscellaneous 73,49 49 ' Expenditures: Current: Public Safety: Nw ,� .. .�... ,� ,80 Fair Share Improvement,Gaunt Ids 961 S 1 942 4� ... Excess of Revenues Over/ (Linder) Expenditures ( 96, 50), 99,666 69 ,41 Fund Balance„ October 1, 1997 2, 4 2,1� �. . . Fund Balance, September , 1998 92a 11 t 98 4 16 ® 5 MON OE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS S STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL IMPACT FEE ® FIRE AND EMS SPECIAL REVENUE-FUN FOR THE FISCAL YEAR ENDED SEPT EMBER 30, 1998 Variance Favorable Duch Actual l R vor bi 7004 Miscellaneous 328 Total Revenu 140 , "7 02 Expenditures: urr nt Public Safi Fair Share Improvement ent ist 1 39„500 39,500 Fair Share Improvement Dist 6n600 210 8,590 `air Share Improvement Dist 3 62,350 3,000 59,350 Fair Share Improvement Key Colony Beach ' 1-0 ti Total Expenditures ,Y103 36' Encase of Revenues Over (Under) Expenditures ( 3,,59 ) 4,3„ 22 127,4117 Fund Balance, October 1, 1997 134423 1 ,5121 Fund Balance, September 30, 1998 $ 92, 178 3 -5 1 1,7 M E-36 ONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS 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 SEPTEMBER 30, 1998 Variance Favorable Revenues: Taxes 4,228,279 4,093,17I3 , Intergovernmental 10,000 8,134 (1,866) Charges f r Services 800,000 676,551 (123,449) Investment Income 100,000 176,471 76,47,1 Miscellaneous -- L8 Total Revenues .,,.m 6 1�' 2 " �.. .__..�.�..4,962,205 Expenditures Currnm General Government: merit: Salary Adjustment 3 ,066 7 39,066 Commissions and Fees �2'4,667 7, Total General Government 239,00,6 1 2 a Public Safety: District 1 Central Services 37,611 ' 7,611 Fire Rescue® Central 2,237,221 1 1,156,538 1,080,683 Lower& Middle Keys Ambulance District 3,147,030 � 101,08 Total Public Safety 5 5-2,2,947 4a ,,1T . ` 101811M Total Ex penditures 0762013 4,533 83 , 1 8,177 Excess of Revenues Over/ (Under) Expenditures '3, . 369.. 1 103 Other Financing Sources/(Uses): Reserve for Contingencies (26,463) 26,463 Operating transfers to Other Funds � 3ryry0111 2,524487 Total Other Financing Sources/(Uses) � � " �....�, �� 26,950, Excess of Revenues and Other Sources Over/ (Under)Expenditures and Other Uses (653,208) 425,845 1,079,053 Fund Balance, October 1, 1997 1,8 3,943 1, 9'3, , , Fund Balance, September 30-, 1998 1�240 735 107905 am.. - 7 IVIGRR E COUNTY, FLORIDA-BOARD F COUNTY COMMISSIONERS STATEMENT OF:REV/ENUES, EXPENDITURES AN CHANGES IN FUND BALANCE ® BUDGET AND ACTUAL UPPER KEYS HEALTH CARE SPECIAL TAXING DISTRICT SPECIAL REVENUE FUN FOR THE FISCAL YEAR ENDED SEPTEM ER 30, 1998 Variance Favorable Idt Unufacr Revenues: p _ Taxes — 3 Investment Income 150,000 208,864-' 58,864 Miscellaneous Total Revenues $0,000 ,147 7947 Expenditures: Current: GeneralGovernment: Salary Adjustment 3,259 Commissions and Fees r o 9 . Total General Government � 335 ' 3 36 Human Services: Trauma Cara Administration 155,885 139,307 16,578 Transportation and Treatment . ,775,009 74,1 1;700,905 Pre-Transportation ospltal& Pthysical Care 144,979 9,615 135,364 Upgrading Facilities& Staff Services 86 ,868 Total Human Services 945, '411. 3,9 , 1 7 � Total Expenditures ,949;100 ' " 3,06' ,74',1O Excess of Revenues Over/ (Under) Expenditure (2,799, 100 � � '� w. , 804,510, Other Financing Con in ncies ; 100 s 900 urges 9 i®s a „ 0 Excess of Revenues and Other Souroes.Gverl' (Under) Expenditures and Other lases ( ,900,000) 5,476 2,905,476 Find Balance, October 1 1997 3 785535 ,'785,53�5, m® Fund Balance, September 30, 1998 885 535 3 791 011 .901476 E-38 NROE 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, 1998 Variance Favorable UrgPavror;sW Taxes 516,716 500,„606 (15,908) Charges for Services 6,315 6,315 Investment Income 20,000 .32,321 12,321 Miscellaneous � 94 6 Total Revenues 536,716 ,13S ;4 ` Expenditures: x Current: General Government: Salary Adjustment 1 ; . . 410 Commissions and Fees �. , 0 000 1$271 Total General Govemment 0�4 �23, 1 71 Public Safety; Key Largo Volunteer Ambulance 324,606 208,734 115,872 Key Largo Volunteer Fire Dept. 299,319 0 1`12, Taal Public Safety, ___623,,920 21127, 65 , Total Expenditures m 6 �1 .. ,1' Excess of Revenues Over (under) Expenditures _ . . : . , ,. ,�. .�1�p76 � 1�0 92 3w °. Other Financing Sources/(Uses): Reserve for Contingencies . Excess of Revenues and Other Sources Over/ {Linder)Expenditures and Other Issas (1 7, 19)` 120,926 248,547 Fund Balance, October 1,,-1997' :LOt12., °g1,,9102 -- Fund Balance, September 30, 1996 ...... . ,....: 0z 248 5 47 E-39 MONROE COUNTY, FLORIDA-BOARD OF COUNTY MI'SSI N RS STATEMENT OF,REVENUES, EXPENDITURES AND, CHANGES IN FUND BALANCE- BUDGET AND ACTUAL UNINCORPORATED AREA SERVICE DISTRICT-PARKS AND O I SPECIAL REVENUE FUND „ FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1998 Vat!ance Favorable �wa�dt taraM Llnfarrarrabl Revenues: , 'Taxes 1,249,588 1,208,529 (41,059) Intergovernmental _ 1,608 1,W8 Charges for Services 25,000 43,01.4 13-014 Investment Income 25&0.00 56,193 1 @ 1 Miscellaneous 10,0 0-011 3%2601 Total Revenues 6 a30S5�5 1 45 50 39,10l ° ... � .,. ...... . Expenditures: Current: Culture and Recreation: „ Parks & Beaches Unincorporated Excess of Revenues Over/ (Vnder) Expenditures 11 7 51,544 Other FinancingSourcest Uses)�� . ( , Reserve for- Contingencies ' 1�4 273� 1401 ' o Excess of Revenues and Other Sour e Over/ (Under) Expenditures and Other Uses 1.00,479 281,544 1 1 j0 5 u Balance, October 1, 1 4"7 ��' 0� 4 ,0 �� Fend Balance, September 30, 1998 75163,6 1810,65�. -40 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, 1998 Variance Favorable udpt Attau Ll��"vr able, Revenues.- Taxes ' $ 4,861,678 $ 4,701,149 $ (160,729) Licenses and Permits 1,210,000 1,908,296 698,296 Intergovernmental 4,000 5,419 1,419 Charges for Services 265,000 351,413 86,413 Fines and Forfeiture,'s 25,000 26,810 1,810 Investment Income 150,,000 343,868 193,868 Miscellaneous Total Revenues 6,520,878 7,346,146 825,268 Expenditures: Current: General Government: Commissions and Fees 280,000 262,098 17,902 County Attorney 85,288 - 85,288 Planning and Zoning 1,596,280 1,413,750 182,530 12010 Comprehensive Plan 209,120 89,737 119,383 Planning Commission, 59,233 43,16216,071 Growth Management 538,313 49,365 ROGO Implementation 500 356, 144 Planning and Building Refunds 3OOO 23,506 '404, Total General Government 2,798,734 ,3211,557 Public Safety: Buildifigb6 part ment 1,686,164 1,540,757 145,407 Code Enforcement 11,088,750 823,750 265,000 it & Rescue Coordinator 230,274 199,446 30,828 it Marshall 2 ;A7 ,F_?_ ___'_g74�5TO Total Public Safety 3,279,760 2,838,523 441 A7 Physical Environment, Environmental Resources 456,937 445,455 11'*482 Marine Resources 156,956 146,312. 1 j643, ................ Total Physical Environment 6 2; :k!k,, Total Expenditures 1,84 940,53 Excess of Revenues Over/ (Und6r) Expenditures E-41 (Conitinued) MONROE COUNTY, FLORIDA-E AR F COUN ' CO MISSIONER ST TEME 1 OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE a BUDGET AND ACTUAL UNINCORPORATED AREA SERVICE DISTRICT-PLANNING, BUILDING ZONING SPECIAL REVENUE FUND-o CONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1998 Variance ''Favorable u t Actual' _ U�f Other Financing Sources/(Uses): Reserve for Contingencies 86,, 66 Operating Transfers to Other Funds _,••a rm 6 g`� 600, 401 9 Total Other Financing Sources/(Uses) ( �44 6G 4 ,741 I26T 7; Excess of Revenues and Other Sources Over (Under)'Expenditures and Other Uses (896,9 6� 993,558 1,89Z.5114 r Fund Balance, October 1, 1997 ,. 9372- �1 Fund Balance, September30, 1998 $ � ro 72 E-42 ONRtOE COUNTY, FLORIDA-BQARD OFCOUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL 11 ENHANCEMENT FEES SPECIAL REVENUE FUND FOR THE FISCAL'YEAR,ENDED SEPTEMBER 30, 1998 Variance Favorable w S 1ttat (Unfaycararble A Revenues 0„9E 1 1 , . Cyr a fir Services 239, 93 32 , Investment Income SOD Total Revenues' 35 260 Expenditures, Current: Public Safety, 911 Emergency System „ 41, 43. Excess of Revenues Over (Under) ndu"tur (472,962) 130,725 603,687 Fund Balance, October 1, 1997 " � �3,557 " T3,3 Freud Balance, September. 0, 1998 1006q . �q '704 612 � 603,6077 , - hl 04 COUNTY, FLORIDA-BOARD F COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN'FUND BALANCE - BUDGET AND ACTUAL DUCK KEY SECURITY DISTRICT SPECIAL REVENUE FUND FOR THE FISCAL YEAR N SEPTEMBER 30, 1998 Variance 'Favorable I ud of Actual jynfayorableL, Revenues- E i ll �r� eau ; .6„ 0 08.618 � . Total RevenuesS42 , Expenditures: 'Current: General Government: ommi ion and Fees 01 a 'lE w... n.�__. Public Safety: , Island Security w Total Expenditures Excess of Revenues Over/ (Under) Expendituresw 150602 , Qth r Financing Sources/C Uses w Reserve for Contingencies Excess of Revenues and Other Sources Over/ (Under)Expenditures and Other Uses W Fund Balance, October 1, 17 Fund Balance, .September 0A 1998 $ 1 S 41 $ � MO ROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL LOCAL HOUSING ASSISTANCE SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPT'E BER' , 1998 Variance Favorable dud et Actual Wnfav rabl� Revenues: Intergovernmental 514,736 566,797 52,061 Investment Income 32,455 32,455 Miscellaneous 4:6n222 45 2 `1•otal Revenues 514,;738 644,4 4 129,73 Expenditures: Current: Economic Environment- Home Ownership/Rehab Existing 267,024 195,094 71,930 Horne Ownership/Fair Housing 25,000 17,686 7,314 Administration 24,28 24,28 Rental Rehabilitation 3'7,802; 7 . - Total Expenditures 35 ,12 274880 79,244 Excess of Revenues Over/ (Under)Expenditures 160,612 369,694, 208,982 Other Financing ources/(U es)x Reserve for Contingencies 13, 64) 13,164 Transfers to Other Funds 338,2;i 3 8,280 Total Other Financing Sources/(Uses) 351;414 3' 8,280 13,164 Excess of Revenues and Other Sources Over/'(Under) Expenditures and-Other Uses Budgetary Basis �M.. (1 90�802 ,Adjustment For Mortgage Receivables � � A 3�,37 7) (233,3?7 Adjustment for Mortgage Loans Made 23 3' 7 t Total Adjustments -� Excess of Revenues and Other Sources ver!(Under) Expenditures and Other s - GAAP Basis (190,802) 31,344 222,146 Fund Balance, October 1, 1 97 497, 86 497 886 Fund Balance, September 30, 1998 30 84 529 230 222� 4 . M.. ......., _ ..�. __ _ _. .. n. MONROE COUNTY,W FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES CHANGES IN FUND BALANCE®BUDGET AND ACTUAL UDJOE GARDENS MUNICIPAL SERVICE CULVERT DISTRICT SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1998 Variance Favorable Investment Income $ 11,C,87 $ 11,087, Miscellaneous Revenue1115 175 Total Revenues :� 1 1 262, 11, $ expenditures,,. Current: Physical Environment: Cudjoe Gardens Culverts 195 000 Excess of Revenues Over) (Under)Expenditures (195,000) 5,357 2010,357. Fund valance, Cctbr °,'19 5,1° 0 ''90 Fund Bal , September 30, 1998 $ 1 ,0' $ � � $�. �w 0357 E 6 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL JOLLY R,OGEK ESTATES MUNICIPAL. SERVICE CULVERT DISTRICT SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, °1993 Variance Favorable E I 'Actual Urtifaworab1�� b. Revenues: Investment Income 4,336 $ 4,33 Miscellaneous Revenue Total Revenues Expenditures: Current: Physical Environment: Jolly Roger Estates Culverts 5060 Excess of Revenues Over/ (Under)expenditures (75,000) (595) 7'4,305 Fund Balance, Octoberl, 1997 Frond Balance, September 30, 1993 76 217. $ 74 5 7 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL NWINSTON WATERWAY MUNICIPAL SERVICE TAXING DISTRICT SPECIAL REVENUE FUND FOR THE FISCAL YEA,R,ENCE66EPTEMl ER, , 199 Variance Favorable E e tActw a l" Unf Evora bte Revenues: Investment Income � � ��„ � '3v3 4 2,304 MiscellaneousOt O 9 0 4 ,206 Total Revenues 26,00 Expenditures: Currant, General Government Comm,iscion and Fees m e . Physical Environment. Winston Waterway Debt Service: Principal 59,000 59,000 Interest d3 Total Debt Service 6 90 Z Taal Epe<nditur 0 4 4 „�. �� 0 Excess®f Revenues Over/(Under) Expenditures-Budgetary tary Basis (63,700), (32„608) 31,,092 Adjustment for Repayment of Tax Anticipation Note', 590010, 9 00 Excess of Revenva Over/(Under) Expenditures-GAAP Basis (4,700) 26,392 31,092 Fend Balance, October 1, 1997 �- a Fund Balance, ana, eptmbar 30, 1998 �5 363 31�0 E-4 ONRCE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANCES IN FUND BALANCE CET AND ACTUAL BOATING IMPROVEMENT SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 3 , 1998 Marianne Favorable et Actual' mq;�YpLa�e Revenues: intergovernmental 422,139 $ 571,261 149,122 a Investment Income Total Revenues 422,1'391, 589,3326' ' Expenditures, Current; Physical Environment. DV Removal 97 Zone l 1,646 1,646 Marine Debris Removal, 12,262 4,957 7,325 Snake Creek 4, 45 4,245 Bonefish Bay 6,600 6,600 Flight Costs 759 133 626 maters/Jolly Roger Buoy 4,760 4,760 V Removal 98 Zone It -'1, 7 1,976 Emergency Removal DV03 373/2450 1,620 1,620 Emergency Removal DV03A1 0/2451 7,360 7,360 ®_ Emergency Removal OV03A247212448 10,450 10,450 Boating Improvement Funds 48,715 4,229 Large V°s Key West 14,930 14,960 wm Bottom Debris 3.,000 3,000 DV03A2516 9000 ,DV03A2510 1,000 1�000 DV03A2546/DV03A2461 3,162 3,182 DV03A2r-52 1,260 1,26 Emergency Removal DV03A2520 1,080 1,060 Emergency Removal DV 3A2497 1,740 1,740 Jolly Roger Estates Buoys 625 625 anthers Beach PifingslSigns, 15,375 15,375 ®® Windley Key Channel Marker Repair 633 838 �- Cow Key Channel Markers , ` 7,690 7,890 Coco Plum Channel Markers 1,750 1,750 DV03A2337/DV03 2517/DV03 521 2,295` 2,295 Channel Markers 1, ,, ,6. 2,216 2,216 Emergency Removal,bV0$A2,q12 1,125 1,125 � Emergency Removal DV03A2621/22/23 2,655 2,655 DV03A2493/'DV03A2494/DV03A2630 2,700 2,700 Derelict Vessels Zone 1 , 50,00 50,000 Derelict Vessels Zane` . 50,000 50,000 Derelict Vessels Zone 3 50,00�0 50,00 DV03A-25911DV03A2605/DV03A2603 13,200 -� 13,200 Wo man oman Key 1;035 1,035 E-49 (Continued) MONROE COUNTY,:FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BOATING IMPROVEMENT SPECIAL REVENUE FUND -CONTINUED FOR THE FISCAL YEAR.. ENDED SEPTEMBER 30, 1998 adan6e Favorable Ede At IJ' t'a ' rI' .._ DV0 A2 OT USCG Base 990, 990, Key VVest Bight Pump Out 50,000 0,000 Aeri l Photographs 20,690 20,690 Aids to Navigation 4,735 4,7 UnidentifiedBoatidg Pro apt Fundy 439 Total Expendit r � 4�fi �1�� 1 M0 I 2S p.1 Excess t'Revenues Over/ d y Expenditures b� 4 2, 1 4 3 . �r� er Other Financing Scour s/(Use a yg a A Operating Tranafra t Other Funds , 0 Excess dt Revenues and Other Source Over/(Under) Expenditures andOther Uses 422,331' . 422,33V Fund Balance, October, 1,, 1997 Fund Balance, September 50,,'1998 $� � 1422 331' $ 22Lj,3i' E-10 N OE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING BALANCE SKEET ALL DEBT SERVICE FUNDS S PTEMBER 30, 1'998 1993 1993 Sates Tax Refunding Refunding Revenue improvement Improvement Refunding Bounds-1993 Bonds•1988 Bonds ASSETS Assets Restricted Assets Cash and Cash Equivalents 5,1 4 51 d29 ' 915,266 Interest Receivable Total Assets 5 16 1 6& 915�2016, LIr ,IL-ITIES AND FUND EQUITY Liabilities: Payable from Restricted assets: Accrued Interest Payable 537,225 Fund Equity" a Reserved for Debt Service . 1 6 _ �51 .29 _ � Total Liabilities and Fund Equity 9 ,,l 64 911 IS 266 F-1 Clerk's Revenue Total �1506 1,832,234 m 1, 2 22 �!f 7: 517 22 C F-2 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES ALL DEBT SERVICE FUNDS FORT E FISCAL YEAR ENDED SEPTEMBER 30, 119 8 1993 1993 Sales Tax Refunding Refunding Revenue & Improvement Improvement Refunding Bonds-1983 Bonds-1988 fonds ,.... _. .... Revenues: mm Intergovernmental 223,250 670,00'0 Investment Income ' , _. 2 , 4 11412 Total Revenues 24 9 �0 699,148 1°t 4,128 .. Expenditures, Debt Service 10,017 ' _ _ 664,587 4,8431786 Excess of Revenues Over/ (Under) Expenditures 883. 3 ,661 Other Financing Sour e (U'ses)n Operating Transfers from Other Funds 4,800,000 Debt Proceeds 17,546,671 Payment to Refunded Send e Escrow Agent .., . �17.211,1 Total Other Financing Sour es"(Uses), 5,103,560 Excess of Revenues and Other Sources Over/(Under) Expenditures and Other Uses 35,883 34,561 373,890 Fund Balance, October 1, 1 7 36g,281 478,737, �1t, Fund Balance, September 30, 1 998 395164 m m 51,3298.. �. 378,041 . F- l " Revenue Note . TOW 41 16,035 a 1 ,0 �y.�w�+ 5 . 8,894 a .; e 8894 .maim+mM1 .��.mm Fll•�,r+++.w.,mu�„, ��.,r,.�,mm.,, t�q�w.mn..m. lj29 397 04 n. .. DNROE 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, 1'998 1993 Refund n$ Jcra nt Bonds 1993 . Variance Favorable a l (Unfa or!u Revenues: Int rgov rn nt l 23,, 50 223,250 $ -- Investment Income � 15 000 ,550 Total Revenues 5,900 Expenditures: Debt Service, a F°hn ip l Retirement, 190,000 190,000 -- Interest 13,050 13,050 Fiscat Charges 1 3,237 1,967 191,320 Advan ce Refunding Escrow, - Total Exp nditur O'1,�37 ; 1° ,017' 191,320 , a Excess of Revenues Over/ (Under)r) E ndR r° ��',. ' �097 3 � 3 1-981NO Other Financing Sowcest(Uses): Reserve for Contingencies (50,000) 50,000 Op r ting'Tr n f ors from tither Fundy Debt Proceeds -- Payment to Refunded d Bond Escrow Agent Total Other Financing S rce D(Uses) Excess of Revenues and Other Sources Over/ (Under) Expenditures an Other Uses,' (213,037) 35,883 24�5,970 Fund Balance, October t,1997 59,28i 359„ 51 Fund Balance, September 0,. 1995 $ 146 19 � 395�1� � 2415 7+3 F-5 1993 _ aka r Boards -19 8 lee Ta ftv'en ue w a gin oqd Variance Variance Favorable Favorable ' al qn zy r + tad . .. . Actual Unfavorable 670 0 5 01 10M00 � , w„w 19214 0^ 11 126 14� ". '� .. .,w.. ..... a .• " gym .,. ' w 385,000 385,000 3,270,000 3N270"000 276,170 276,170 — ; 1,661,150 999,464 681.6 66 139,080 3,41 135,663 265,1 0 233,692 31,488, 800ilso 6,64,647 13 , 63 , 5 u 0 ' 4 6�43,� 6 7 3 5 . ry 1Q41`1 .� ,...,_5,�456m95O (100,000) , 100,000 (137„230) meµ` 1 7,230 14 -- 4,900,000 , 4&600 000 ( 00,600) 17#007,292 ir,546,67'1 0,621) Tt ,1 : , 17, 43,111 0 `100L00 s ; � p951 �1`OA, 11-9 (215,250) 34,661 249,811 (99,999) 373,890 473,,6.89 .»..,.,� T 73 478 737 �- .a,.aowm'4o'n l ,...M 3 296 249 31 �646 _ , 37 3� 3 6 "' 263�7 1' F- MONROE COUNTY, FLORI A-ROAR® OF COUNTY COMMISSIONERS OOM tNINC STATEMENT OF REVENUES, EXPENDITURES AN HALOES IN FUND BALANCES -BUDGET AND ACTUAL ALL DEBT SERVICE FUNDS -CONTINUED FOR.THE FISCAL YEAR ENDED SEPTEMBER 30, 1998 ClarWs R r 01 Variance Favorable Upfayor,4bl Revenues: , Intergovernmental _- ,n. $ Investment Income - 80 Total Revenues m_ OWN i80 Expenditures: Debt Service: Principal Retirement Interest 6,000 4,392 3,608 FisccalCharges 6,000 .2,629 2,171 Advance Refunding Escrow Total Expenditures , 0 Excess of Revenues Over/ (Under) Expenditures ,,141 Other Financing Sources/(Us6s): Reserve for Contingencies _® Operating Transfers from Other Funds 13,000 16,035 3,,03 Debt ProceedsPayment to Refunded Band Escrow Agent Total Other Financing Sources/(Uses) 131Ab Excess of Revenues and Other Sources Over/ (Under) Expenditures and Other Uses -,,,u 9,694 6„69 Fund Balance, October 1., 1997 Fund Balance, September 30, 1993 $ $ 894 S 8�094 -7 r o " . Favorable Budfi, Actual, ': 'rwvcbNa 696,250 893,250 (5,000) 125,000 4,1004 r y A " 1 C�59 254 .. �� '� a 3, 5ww _ A " 4 3,845,000 3,645,000 1,983,370 1,298,096 " 685,274 602,5447 241,905 360,642 340,620 3 ,620 6,771,537. , ,725,621 4 , 337,230 4,913,000 4,816,035 (96,966),, 17,667, 92 17,. , 71 340,621 __SL7,243,11117 243 111) p� 9A595 10 3 �w (528,336) 453,228 981,564 42,1 42,16 313 63 295 37961 � F'8 THIS PAGE INTENT,O LLY .L FC BLANK MONROE COUNTY, FLORJIDA- OARD OF COUNTY COMMISSIONERS COMBINING BALANCE SHEET ALL CAPITAL PROJECT FUNDS SEPTEMBER 30, 1998 Sales Tax One Cent Band Clerk's Infrastructure :Capital Revenue tuftax hnproveme ts Note Tota A SETS Cash and Cash Equivalents $ 25,269,220 .1,264,641 $ 295„696 26,62 „557 Accounts Receivable 2 Due from Other Funds 29,965 686 30.651 Due 11 7 2. from Other Governmental Vnits 1,6 7; 02 30s00 a „ Taal Assets $ 20 $ 1 1 $ . 26 2 $ 49 LIABILITIES AND FUND,tQUITY Liabilities: Accounts Payable 471,,594 33„614 505,266-, Retalnage Payable 56,500 Due to Other Funds 362,367" Accrued Wages and Benefits Payable 12,587 � � � 12,5 7 Deposits In Escrow �. 5,400' 54 Total Liabilities 1,i 66 3p5,`l 1,12,062 ..m..dxn.i 1 wruwmuww w .ur....8wwwx+wm . _ Fred EquYty« .Fund balance Reserved for Encumbrances 75,484 61,612, 137,096 Find Balances, Unreserved' 25,721153 4 ° "� .1 -231,16 27,218,33 Total Fend Equity 25, 96 i1_ 1,26 ,61 22„768, 27,355,430 Taal Liabilities ,_. 1 32 „38 2 7,512,- n Fund _ 26, 0 469 1' 26 4 MO RON= COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS S COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES ALL CAPITAL PROJECT FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1998 Sales Tax One Cent Bond Cler,Ic'e Infrastructure Capital Revenue Surtax Improvements hNete 'Total Revenuesw ,. . ,_, . Taxes $ 11.217,392 $ $ -- $ 13,217,392 Charges f iServices 75 75 Investment Income 1,151.755 41,210 5,317 1,198,282 Miscellaneous 3,,275 ` 30,000 33 275 Total Revenues 14,372,497, 4iw21 35t317 1 Ex endRur a Capital Outlet': General Government 2,007,963 2,007,063 Public Safety 11,485 11,485 CuNture end.Recreation 3540596 354,596 Court Related 2 9 514 2�9% 14 Total Expenditures 2 374 _ 299 51 63 Excess of Revenues Over/ (Under) Expenditures 41,219 „775 66 Other Financing Sources/(lases): Operating Transfers from Other Funds, 666,959 110,000 776,959 Operating Transfers to Other Funds (6,213,664) ( ®635) (6n216„699) Debt Proceeds 45C,46 459 . Total Bather Financing Seurc Uses) ___� „54 ,7 � 56�965_ ._�:''f�969 T�0 Excess of Revenues and Other Sources Over/(Under) Expenditures and Other Uses 6,451,748 41,210292,768 6,785,726 2L431® Fun Balance, OOctober 1, 1 97 1 �34 ,273 1 �- 20,569,704 Fund Balance, Se it m0er 30, 1 _.v 5,�7 1 1 i 264641 � 87 � 27355430, *-2 Wi ld OE COUNTY, FLLQRIDA® OARO OF COUNTY COMMISSIONERS COMBINING TEMEN'T OF REVENUES, EXPENDITURES AND CHANGES IN FUND LANCE BUDGET AND ACTUAL -ALL CAPITAL PROJECT FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1998 Capital Projects, One Cent Infrastructure Surtax Variance Favorable dAc a 11 E nfayorable) Revenues: Taxes 10, 0,000 $ 13,21 t,392 3,217,392 Charges for Services ° r 75 75 Investment Income 200,000 1,151,755 951,755 iscellaneous Total Revenues 10,200,000 1 4.,3 2,497 V 172497 Expenditures: Capital Outlay, General Government 9,.5I5,030 MOB Public Safety: Sheriff Facility Projects 90,000 2,537 87,413 Fire Facility Projects 1139 .o m 35 5 5 Total Public Safety �39500 11u35 1�, Transportation 348,514 �� ,348,514 Human Services 503,0 503,000 Cult ecreatio , 9 0 354,59 _ 2,037,904 Court Related Total Expenditures 4,154, 9 2 74 04 mm .. 10... Excess of Revenues Ovel _ .: ..a M � .,(Under) Expenditures � (3' �54,09 42 4 , 1�1�� 55,4.53 � � �9�5 Other Financing Sources/(Uses); Deserve for C6ntingencies (1,340„906) - 1,340,906 Operating Transfers from Other Funds �- 666,959 555,95 Operating Transfers Other Funds (7,265,525) (6,213,664) 1.,051,551 Debt Proceeds Total Other Financing urce (Uses) ., 05,43145,7 ,059,725 Excess of Revenues and ether SourcesOver/ (Under) Expenditures and Other Uses (��2,� 50,�2��a�., 5, 51', 43 19,012, 73 Fund Balance, October 1, 1997 � 1 „345� 73 1' ��4 `2 3 Fund Balance, September 30,`f993 7 .� 45 021� � 1 �2 273 ®3 Capital Projects, Capital projects Sales.` a and Capital Ir pr vemlents �l r r` p gab Now ,. _��.,_�..m_,.��.�mn•�_...�m r� � , . � ' ^Wry Var]la Favorable Favorable et t l Unfavorable lead et Actual (Urrfa�r�rable} 41,210 41,210 5,317 5,617 0,000 30.OR 1121 , 4 ,21 1 1,060,000, 1,060,000 wmiuw mm smnn ^mpn mm �®i.m�mKw..wm.�wM•mvm,w"Crvi•wrm*+Lm�w.m .._+.,��..am�^^a ^^v'^"^d^n�^nan'^^P"Imu�mr✓li��i,' rvpw m��..n.n..w^�^ `r^^*...TM^i.:^^^., a�mny^m..wwi^Mha. ^^^ •*"^r�+...m�*.*"aP aam�i��iqum.. 0801000 1, 60m 00 � a�w - "„.u..wu,Wwrrw .,.amwrenmNnw.vw ..> .��,.".".a.�. ,�,"..amo w,mnw n m,... w�-nn"a$".tiw.aa.we�• gum+«"T^'"n,a�...�wa Irv°".pw"m�w�www� m"+ ^m.+e^�,ww '.. w m v, m 7~m»r-*�.aw ,��mwmP«..,. mm,.:.m..�.a,m��M > ..•....�..�.»a k..:..�....�..........-".. �M-.o.a.m.^.�.w.�,�.mr^^, .mawu,„«mw�.w... +wmrgrmma-.. �, mmm,a ^M^^ rv. um,,^. ^^^.r^^^^^mro .1 mr i a+ ,,..msw•m�-^ ..^^^^'r,.^ ,v.nr.d�.rv•ml.m...w��maww"wuu.,,•Wro* ,rv%w.n.�.m.' o.m'w3fwrv"°"..ww m,.ww.�..mrw...•» �-b"...w^�,mn ry wYrm�.mm "'gym%" •rw+w.w �mm .. .. � aa"w"m�m. ,.e m•wmw,amm,m,a.4mwm�. `„..�mW".•.m'w. ..ma ro...•oml�a.• ,. E gem, � mwn"", -,", a•5...'.m� �m+»�-w .M,„.,m.,� mM q��" 5 4 m� A ' 5 1 9 � 514 252 51� w.. ,.v - w�yµmm.... � ...• wv "O�mnMw..�y .. .. 1"Ww. 1,060,000 1,080, 00 551,965 299,514 52,451 "w+ �..w.w..».r-+,o-n.�. ,ar�w•m.."w "W�i� ..nanxwe,"....�"..•W.+w..w..�..m�... '��»m....a.«w a"e .�"w�..o-m"��m�. ..+..�.�m."v.--a.•w.m.•w.rwn .mv4m+mmm ,..�..tiYm ^'1' �m� "..•.a..w.ww.wm.w , m . m® p 1, 1�12222 � .. g 26 ,1 ..22 , 6 '76 .� ,(120,000) 1201000 � m� ®� 110,000 110,000 „000 ( `. 65) (3,035) 0 4 ON 005� �120, � ': : . .� 1 �� 519 5 0 „.metre m.�w�.""ao ��p m (1,200�,�000) 41,210 1,241,210 292,768 292,766 1� 25p41,, 41! , +.�...,w..w.... ww+Jw.«^a�a"-m,..F, .w,*;,».m".,-.4�•^m..v ��°'x;G^Tm l, c o*q 2; 41- $ 1 64�641 $ 1241�21 ' $ m 292768 $ 292 766 "_.w� , �...�... �•.��. �.....��aa�.� mom., ®4 ( onfinued) 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 SE,PTEMBER 30, 1998 Total - _ _ Favorable � AdaI Ur�favrble Revenues: Taxes 10,P00,000, 13,217,392 J,217, 2 Charges for Services — 75 Investment Income 200,000 1,,19 ,282 998,282 Miscellaneous Total Revenues Expenditures, Capital Outlay: 2' 007 3 7�507117 General Government Public Safety: Fire eriff acillPrc��cts 1 R05,OOt� , 7 1`,17, 1 1 29610� .w � . � Total Public Safety 2 7500�1 11, 0 2,453,515 Transportation � _. . 348,514 348,514 Human Services 503,000 503,000 Culture and Recreation 2,392 500 � � 2,037,904 Court Related 551, 252,451 Total Expenditures 15,75,459 2,57 , 5 1Oa' 25 Excess of Revenues Over/ Under Expenditure 55 �.,11 J7 4N ,. .:.... 17, 51,5 5.. Other Financing So rde (U e ): Reserve for Contingencies 11,460,906) 1,4�50, 00 Operating Transfers from Other Fundy 110,000 75,95r 5 5,959 Operating Transfers t o`Other Funds (7,255,560) (5, Sa59 1051 1 000� Debt Proceeds 445.,0 a0,000. . V Total Other Financing Sources/(Uses) �. Excess of Revenues and Other Sources Over/ (Under) Expenditures arid-Other Uses (13,760,525) 6,785,726, 20,545,25'1' Fund Balance, October 1, 1997 2u ,5 S,7 20,$5 ,70 Fund. Balance, September 30,'1995 5, 0%1 9 $ 27 355 430 $ 2,0�5 1._ Gm5. MO NROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS NERS COMBINING BALANCE SHEET ALL ENTERPRISE FUNDS SEPTEMBER 30, 1998 Municipal Svc Card District Sound Marathon "rite i ASSETS �,,......._ Current Assets;. Cash and Cash Equivalents 10,437,200 5,317,158 $ 1,548,296 , Accounts Receivable: Delinquent Waste Collection Fees 754,088 Allowance for Uncollectible Waste Collection Fees (701,640� ,,, Other 443,850 65,965 Allowance for Other Unc lectible (54,608) Due from Other Funds 47,326, 224 41,532 Due from Other Governmental Units 853 11,731 Total Current Assetsw„m 11 06°9 5,317„38 1,7t7,54 Retracted Assets: Cash and Cash Equivalents 38836 80,0 . Property, Plant and Equipment (Net of Accumulated Depreciation) 15 04, 5,116,823, Other Assets: De ferred Charges (fillet) , 18,08, Total Assets $ 23179 94 9 0 4 183 -1 Key retest 19 0,734 18;,-543,388 754,088 (701,640) 309,455 816,270 (54,608) 223,795 , 7 1 3 &U 4,1 02 $, 01p11 m7 ,1 " i 107 " .$ ➢711 1 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS S COMBINING BALANCE SHEET-CONTINUED ALL ENTERPRISE FUNDS SEPTEMBER 30, 1998 Municipal Svc Card District Sound Marathon Waste S.r"id ...... A ort LIABILITIES AND FUND EQUITY Current Liabilities: Accounts Payable $ 2,110,766 $ 19,278 $ 75,631 R tainage Payable Claims and Judgements Payable '221,944 Due to Other Funds 47,326 -Due to Other Governmental Units 87,631 1,37 34„432 Accrued Compensated Absences — 4,036 2,539 Accrued Wages and Benefits Payable 63,314 16,520 11,127 Deposits in Escrow 46,327 6,306 Deferred Revenues 33,54 Capital Leases Payable 165,071 Total Current Liabilities 2,74237 : �6 ,531. Current Liabilities Payable from Restricted Assets: Accrued Interest Payable 257,894 Revenue Bonds Payable 375,000 Landfill Closure/Post Closure Costs � 315g357 Total Current Liabilities Payable from Restricted Assets 1,OL8 1 Long-Term Liabilities: Accrued Compensated Absences 121,108 23,44 21j561 Capital Leases Payable 1,4769 63 Revenue Inds Payable 7 0 Total Long-Term Liabilities 9.024.691 54 21�061 Total Liabilities 12,7 5,321 6�6 615 47614,2 Fund Equity: Contributed Capital �3, 12� 6,.. � 251 4°t 4233,627 Retained Earnings: Reserved for Revenue Bond Retirement 41,679,51 Unreserved 5�401,3 7, 20,130 2,474,E Total Retained Eamings 7,080,367 T O, 3 Z474, 1 x Total Fund Equity 1 0,393,7 3 9 4,3 1 5703a2 . Total Liabilities and Fluid Equity 23179094 � 14 7 163 4 p9 .: .. ._ 7 3 Key West art, Total .518,414 , $ 2,724,089 232,226 22,22 221,944 7,265 74,611 . 15,496 138,666 1'O� 148 16,723 45,$15 138,776 12,267 64,900 fl T a�y 61, 51 100,772` 257,64 37 ,000� w A, 18 251 120, 30 27,053 T. 1,478,583 7,4 MO w 12 ,190,636 14,30 ffl a 5,25 ,515 15p320,05, 1,679,518 4, 'ft 67 ... 4,205,676 21081,54 .Rrwuw��......,..wn^m.... ,464,61 6401,612 1&7 7Z, $ H-4 M NROE COUNTY, FLORI A-BOARD-OF COUNTY COMMISSIONERS COMBINING STATEMENT OF REVENUES, EXPENSES,AND CHANGES IN FUND EQUITY ALL ENTERPRISE FUNDS FOR THE FISCAL YEAR ENDED SEP'TEMBER 30, 1999 Municipal Svc Card District Sound Marathon V�Ct Bricig fir rt. Operating Rev'en u " Franchise Fees 224,692 $ Toll — 1,028,508 -- Charges for Services 14,220,135 — 645,518 Fines and Forfeitures -- 'Miscellaneous 325,573 � 77.7�� Total Operating ReVenues ,77 ,400,, 1,0261506, 1,422,66 Operating Expenses: Personal Services 1,569,447 42'15,542 276,178 Operations 11-j746,264 9 ,962 2,122,560 Landfill Closure and Post Closure 742,711 Depreciation andAmortization 953,472 165,139 , I6S,�7°1 9 F ... .... Total Operating Expenses 5,011„6 690,643 2, 54,00 Operating In (Loss) �. _ 238,4qj), 337,86511. 131,3 7 Ion Operating Revenues(Expenses). Operating Grants 491,163 712,252 Investment Income 852,145 274,999 37,970 Interest Expenses and Fiscal Charges 62 ,134) Loss n Disposition of Assets 2 (Expenses) '61"�2L3 TcI Non-Operating�R.avnua E a��na � 5,10 9 '3 274 9g9 7201 Income(Lone)Before Operating Transfers 2,479 12,664 � 411, Operating Transfers,: Operating Transfers from Other Funds 890,788 694,281 Operating Transfers to Other Funds a 11,1 Total Operating Transfers 0� :� .� "94 , Net Income 72,479 562,864 283,076 Fund Equity-October 1', 1 97 . 10„321,294 9,272,007 6,421,593 , Contributed Capital Fend Equity« September 30, 1996 $ 10393773 $ . ..: 9157.. $ H-5 Key West ! t 'Dotal 224,692 1,02ffi,506 2,298,27 17,1 3,927 M ,�a !,!, 125,016 ,. 2g31 ,63 MB , + 1,027,684 3,298,851 628,595 14,794,381 42,711 qq 10921,676 10,176,2 4 7 01t ' ` ,941' 101,201 1-304,61 122,830 1,287,944 .a a (626,134) 1 6® : 2 2, ,;�� , 95 0t"747 402,969 1,31,366 6,810,246 32,825,14 $ 64 691 $ , 36 40.1 612 ' -6 ONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF CASH FLOWS ALL ENTERPRISE FUNDS FOR THE FISCAL YEAR ENDED SEPTEMB R 30, 1998 INCREASE IN CASH AND CASH EQUIVALENTS Municipal Svc Card District Sound Marathon Waste Bride: .. Aj' Cash flows from operating activities. Cash received for services 14,4 9,065 1,028,284 586,057 Cash payments t .suppfi rs for goods and aces,, (11,396,073) 1 ,792) (2,245,002) Cash payments to employees for services (1,605,136) ( 19,629) (271, 87) Other operating revenue ,_.._..v.32 57 .:. .. ._„777,1 ' Net cash provided (used) by operating activities i,7q5,429 41 �663 11 , Cash flows from noncapital financing activities: Operating grants received 411,604 -794,1 Operating transfers from other funds 890,766 1,014,844 Operating transfers to other funds 1.190, 6 �5Dw0'0'0 .µ.. me Net cash provided (used) ncncapital financing activities. 111, 4 50�flfl 1,509w w _ 4 Cash flows from pital and related financing activities: Proceeds from pitall grants 14,020 Proceeds from salef assets, 383 356 Acquisition and construction of capital assets (325,684) (13,965) (75,217) Principal i on Capital debt (510,481) Interest paid on capital debtµ 36�„606 Net cash provided (used)by capital and related financing activities ..W472, °71 1395 2 Cash flows from investing activities; Proceeds from sale and maturities of investment securities 710,676 -� Investment income 4 274,999 4'9 Net cash prodded by Investing activities 274,999 Net increase in cash and cash equivalents 1,977,292 679,897 671,006 Cash and cash eg0ivalents at beginning Df year 112,143, 2 37 1,1 ;L62, Cash and cash equivalents at end of year 4jL2q �1 5 317� 56 1 628 6 w -7 Key West Total ,006„540 $ 18,059, 46 (767,3 11) (14,568,198) (1,005,435) (3,301,587) " t 44 3 Au3 I 20 ,601 1,415,604, 1,11 ,562 3,025„214 766, 5 , 7,74 ,424 w2'„, 3µ 1 ram ,. �+m• �r.w j 1,872,228 1,886,248 r 33,356 (2„447,342) (2,662„206) (510,41) 5 $ 14 2 4 66 710,676 ,333 UIZ525. (Continued) MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF CASH FLOWS ALL ENTERPRISE FUNDS ®CONTINUED FOR THE FISCAL YEAR ENDED SEP"TEMBER 30, 1998 RECONCILIATION OF OPERATING INCOME (LOSS) T T CASH PROVIDED (USED) BY OPERATING ACTIVITIES Municipal Svc Card District Sound Marathon Waste fld ..._.,�... �AIr + ,..� Operating income (loss) Adjustments to reconcile operating income to net cash provided (used) y operating activities: Depreciation and amortization 953„472 168,139 155„271 Change in assets and liabilities: Decrease/(Increase) in: Accounts receivable- 37,418 ( 9„461) Due from other funds (24,287) (224) -� Due from other governmental units (3,1 ) (DecreaiIncrease in: Accounts payable 1.145,365 15,378 (121,141) Bonds Payable (5,000) Premium Payable (2,871) ,Claims and Judgements payable (8,592) �® Due to ether funds (63,396) (50,671) (1,733) Due to other governmental units 66,851 Accrued compensated absences (27,762) 4,6u36 2,539 Accrued usages and benefits payable (7,927) 1,877 2,252 Deposits in escrow (15,725) �- Laindfill closurelpost closure costs Total adjustments 2�6 4,92; I ^,99 , 14841 t cash provided (used) by operating activities $- 17664,29. $.. ._,._�_ 6 3 $ 1 15 1 ...�.,.. m...............,.,,. . „w .......,,............., SUPPLEMENTAL SCHEDULE OF NON-CASH FINANCING, CAPITAL AND INVESTING ACTIVITIES Contributed fixed assets �U6 6 . . �m , . � J Loss on disposition of fixed assets ..„ , 106201 $_.....,___ .. �. ..._......__. �. 8 8 Key West 65,399 .1,342,231 n (23 7,130), (309,173) . (24,511) (3,105) ( ,273) 34,825 1,074,47 (5,000) ( ,571) (3,592) (7,449) (123,249) 13,555 81,505 10,143 ,.(11,039 12,101 8,303 (1,499) (17, 24) 1 ,32"2) 2313 A315_A1 „ t " 2,251-45 2,25„ 4 S 174, $9 H-10 ONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL MUNICIPAL SERVICES DISTRICT -WASTE ENTERPRISE FUND FOR THE YEAR ENDED SEPTE EER 30, 1998 Variance Favorable t ► bl �Ufavorable� Operating Expenditures: Administration 355,882 $ 355,882 Hurricane Georges 112,714 94,105 � 18,609 Salary Adjustment 30,10 - 30 J 03 Hazardous Waste 190,922 147,232 3,690 Recycling-Ha ardbus Waste Program 220,441 123,695 96,746 Franchise Operations 4,66,690 4,504,270 1.52,420 Facility Operations 144,181 78,724 65,47 Cdjoe Ivey Transfer Station 2,17,772 1,9 1,174 16,58 Cddoe Key Landfill 308, 00 234,487 7 ,71 Cudjoe Ivey Post Closure 86,371 _® 86,371 udjoe Key Lined Post Closure 1,120,43 1,120,453 Lang fey Transfer station 2,414,426 2,330,467 83,99 Long Ivey Landfill 280,700 1,01 49,68 Long KeyPost Closure 153,172 67,485 . 85,687 Key Large Transfer Station 2p228„231 2,130,660 97,571 Key Largo Landfill 196,800 177,958 18,842 Key Largo Post Closure 75,320 31,766 43,554 Pollution Control 613,546, 461,177 152,369 Recycling 989,906 830,677 159,229 Renewal and Replacement mm. ...�.2,155,458 _ ,155,453 Total Operating Expenditures 18, . 1,283 t 0,774 4,60,59 Non-Operabng Expenditures: Operating Grants: Recycling Grant 49,689 49,689 DEP Recycling Grant 158„7938,793 �. Litter& Marine Debris Prevention Grant 19,166 19,166 Small Counties Recycling 50,000 50,000 Debt Service: Principal Retirement 530,700 510�,481 20,219 Interest Expenses and Fiscal Charges 662,81 626,134 36,677 Capital Outlay 846,039 325,684 520,355 Loss on Disposition of Assets 110,450 106,11 01 49 Total Non-Operating Expenditures 2,427,648 1,W,146 ,500 Operating Transfers and Reserves: Reserve for Contingencies 525,505, 528,50 Operating Transfers to Other Funds 1,215fi000 1,190, 88� 24,21 .... . �s�. . � �. Total Operating Transfers and Reserves 1,74m505 1 p190,788 552,717 Total Expenditures 22 612, 36 $ � mm �726 HI-1 1,,, ONROE COUNTY,,FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENDITURES -BUDGET AND ACTUAL CARD SOUND BRIDGE ENTERPRISE FUND FOR THE YEAR ENDED SEPTE EER 30, 1993 W Vairiance Favorable ua ' ACtual, Urfa r btla Operating Expendituraa: Card Soured Road &Toll Bridge $ 2,921,082, $ 4,146 $ 2„466o036 Salary Adjustment 19,132 1 ,132. H urri ane Georges 500 498 2 County Engineer 85,106 7a659 77,247 Card S uhd Bridge 535,438 Total Operating Expenditures ,55 02'$6 21503 . m. .. � �7r Non-Operating Expenditures; Capital Outlay 16 tdo 3, Operating T n fersand Reserves: Reserve for Contingencies �, � 4 42 499,94 OperatingTransfers to Other Funds � ;; � 9 � 59 .� w 00 Total Operating Transfers and Reserves .544,042 . 49 2 Vital Expenditures $ # 12f1 00, $ 5 Hm1 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL® MARATHON AIRPORT ENTERPRISE FUND FOR THE YEAR ENDED SEPTEMBER 30, 1998 'Variance Favorable L1nfarvor ubIe Operating Expenditures: Operation &Maintenance $ 726.235 $ 622,292 03,943 Hurricane Georges �000, �r Total Operating penditur s 128„2 5: 624,198, t 4;0� 7,, Non-Qperating F panditur sm Operating Grants® Marathon FBO 1,0 2,000 986,161 45,839 Airport Planning Studies 119,267 119,227 40 Runway Lighting 96,023 1,776 94,247 Airport Fencing 129,183 129,183 Master Airport Layout Plan 21,056 21,056 Airport Part 150'Noise Study _ 150,000 10,000 Taxiway 119,178 105,892 33,286 °Ta i ay Construction 1,318,367 4,282 1,314,085 Beacon &Towner Rehabilitation 50,000 50,000 Shade Hangars 227,600 90,947 136,653 Construction Service/Access Road 181.500 181,500 Environmental Mitigation 11,875 1,74 10,130 Capital Outlay 664,628 75,216 589,412 Loss on Disposition of Assets 58,45 68,458 -® Total Non-OperatingExpenditures 4209135 1,470 734,375 . .._.m .. Operating Transfers and Reserves: Reserve for Contingencies 8909 89,279 Operating Transfers to Other Funds 1 m000 150,000 Total Operating Transfers and Reserves 23927 239,Y79 Total Expenditures 5,16,649 __.._ 5 - 30770� H-1 MONROE COUNTY, FLORIDA-BOARD OF COUNTY OM 1SSION RS SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL KEY WEST AIRPORT ENTERPRISE FUND FOR YEAR ENDED SEPTEMBER 30, 1998 Vrinc Favorable �d t A t4al farrnbl! Operating Expenditures: Operation & Maintenance ,776R6 , 7,6 5 1 1,037 Hurricane Georges 6 000, 6, 96` , Total Operating Expenditures 1,764,662 1�663, 201t34�. Non-Operating Expenditures: Opting Grants: Airport Planning Studies 222,574 76,497 1469077 Parking Expansion 354,457 30,362 324,095 Commercial Apron Ph 1 144,221 13,655 130,366 General Aviation Apron Ph 1 71,079 6,624 64,255 Airfield Drainage 7,617 7,617 Safety Fence 115,059 '115,05 It Pond Enhancement 66,730 66'g730 Dine Buffer 76,829 76,629 Airport Clear Zane 11 30,637 - 30�637 Airport Master Plan f P" 19,220 1 2,110 7,116 Part 150 Noise Study 51,221 46,794 4,42 Maintenance 2,066 2,066 East Martello Environmental Enhancement 50,000 1,137 , 48,863 Overlay General Aviation Parking 239,896 239,896 Remote Auto P arking Lot 375,000 375,000 Expand Parking. Lot 500,000 650 499,350 Radar Design 50,000 0,000 Runway/Taxi ay/Taxi Rehabilitation 177,066 00 176,16 Sewer Line Road 3 ,261 32,261 Environmental Mitigation 41,875 1,745 10,130 , Capital Outlay 7,205,692 2,447,341 4,758, . Total on-Gpertlrig Expenditures r 9,65, 42 2,640,303 7, 6563:9 Operating Transfers and Reserves: Reserve for Contingencies 166,336 168,336 Operating Transfers to Other Fund .:,� �7 6 06 � � 766,959' ,total Operating Transfers and Reserve g�5 � . 766 95 Total Expenditures � � 9...; 5 070 56 55, 1 H-114 ONR E COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING BALANCE SHEET ALL INTERNAL SERVICE FUNDS SEPTEMBER 30, 1998 Worker's Group Risk Compensation Insurance Management Fund Fund Fund ASSETS Current Assets- Cash and Cash Equivalents 1;78 ,805 3,685,803 1,397,087 Accounts Receivable 216,939 20,437 Due from Other Funds Due from Other Govemmental Units1. 3 58 Total Current Assets _.... .... 1,790,04,E _e__.....,,..4,046,198 1,�4' 7, ,2. .:. Property, Plant and Equipment (Net, Where Appticabl , of Aoournulat d Depreciation)tion ,037 6,86 ,90 Total Assets $ .. 1 30 4 $ 053, 64 1 430 434 LIABILITIES AND FUND EQUITY Current Liabilities: Accounts Payable 43,858 99,62746,138 Claims and Judgements Payable 1,073,752 2,127,656 1,352,096 Due to Other Funds Due to Other Governmental Units9,764 Accrued Compensated Absences 2,758 2,435 1 Accrued Pages and Benefits Payable 8,371 6,042 7,616 Other Current Liabilities 1'0 a1 6,852 .�...,.,,.,_,�,.. Total Current Liabilities 1,129,790 ,242,3 2 1,416,00 Long-Term Liabilities Accrued Compensated Absences 9,240, 14,497 . m - 8 177 . Total Liabilities 1,139,030 2,256,809 1,424,782 Fund Equity. Contributed Capital 621 2,527 �- Retained Earnings, Unr ssNod 653,433 1,793��72 5 65,14 .�m• ��..� _�mm .. ., Total Fund Equity 654,054 1796Z5 6n61 Total Liabilities and Fund Equity $ .1J9 084 4,03� 1 3.m ..� ...�. '1 Fleet Management , Funda a 72,1 1 $ 7,441,846 1 237,792 97,060 7�06 9 271,,622`125 "� 7.9 4 751 10 6 0 2,2 &671 ,263,� 3 10331903 $ 72,979 $ 262,002 ' 4,553,504 ,592 4,592 131 9,895 6,184 49,739 a 71,768 7,603 q, 123,r 7 7 4,994,4715 ,67 ,40�6 2,674,554 210,062 m "r T 2, 31,46 „337,43 13313n W16- 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, 1998 Worker's Group Risk Compensation Insurance Management Fund Fund' Fund Operating Revenues, Charges for Services 2,297,385 8,801,016 1,242,971 Miscellaneous ` 7,3368 9, 03� ,300 . �. . Total Operating Revenues 2a324, 53 9,180,019 1,25„271 Operating Expenses: Personal Services 134,,460 1 7",266 172,660 Operations 333,000 1,251,705 766,435 Depreciation 1,117 2,336 4,554 Asserted and Paid Claims _. . M.1.� '71,.539 _........ ,µ92,1 4 Total Operating Expenses '136 . o ,4w43 1,369�305 D , " , 696,567 , 34' Operating Income (Loss) m.a... 5 � 1 .. ._..�.W...�....� �...�.�.�...... :. .,_. ., Non-Operating revenues (Expenses): Investment Income 54,965 135,098 76,774 Lots on Disposition of Assets 1 M, .. 135,098 76,62 dotal Non-Operating Revenues (Expenses) 5 „96 � .... .�....,_.. ....�.. ,. Income Before Operating Transfers 69,562 331,62 2„556 Operating Transfers: Operating Transfers from Other Funds t Income 639,582 831,624, 2,536 Fund Equity-October 1, 1997 14,472 964,631 3,065 Contributed Capital ,Fund Equity September 30 13 654 054 1 79S 255 5 651' -17 Fleet Management 6 t 2,425,805 14,767,177 „ r i 2,436,476 1 w 3 51 971,952 1416,358 1,003,268 3,354,408 339,576347,5 3 8,789,381 �3 4t7g6 13*,907,730 14,533 2,81, 3 7 07,060 1 ,133,74 1, 7,51 7, 6� 230,764 1 p7 0!�7 2,283,5 1 6 , 77 lY, 75' 'roe& d",'f'75 2 66'1466 $ 3�428. .,. -1 INROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OFF CASH FLOW ALL INTERNAL SERVICE FUNDS FOR THE FISCAL YEAR ENDED SEPTEME R 30, 1998 INCREASE IN CASH AND CASH EQUIVALENTS WWorker®s Group Risk Compensation Insurance Management Fund' FaT �p Cash flows from operating activities: . W ,. � Cash received for services ° 2,319,223 $ 6, &177 $ 1,229,128 Cash payments to suppliers for goods and services_ (1,538,583) (8,411,550) (1,1'09,110) Cash payments to e rployees for services (127,00 ) (1 33,91 )� (1170,026) Other operating revenue- 27,368 379 003 2� 0 Net cash prodded by operating activities 661,005 577,715 292, Cash floes from noncapital financing activities". Operating transfers from other funds Cash flows from capital and related financing acfivitiesw Acquisition of fixed assets 2 66 Cash flows from iruuvesting activities: Investment incomie 54,965 �.�.. 1'3 � g Net increase in cash an cash equivalents 735,970 712,813 76,201 Gash and cash equivalents at beginning of yar .,00,635 2,g7agg0 1320886 Cash and cash equivalents at end of year s 1 6 605 $ 3 665 603 1 3g7 0 7 H-19 Fleet Management . w Fund ,. "Tl t u $ 2,285,286 $ 14,577, 14 (1,001,097) (12,060, 40) -1 j1 469,342 f 335,229 1,696,241 P ��ApA61,4'0 I. g$PkANdo"""iWt?§,8 , ......nn......vow aPw e 85,419 1,610,403 4w2 , , 1 ,443 ® nfin ed) MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF CASH FLOWS ALL INTERNAL SERVICE FUNDS'* CONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1998 RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASK PROVIDED OPERATING ACTIVITIES Worker's Group Risk compensation Insurance Management F d fujm4 F'utt Operating Income loss .� �. Adjustments to reconcile operating income to net cash provided by operating activities; Depreciation to v,7", 2,336 4,554 Change in assets and liabilities. Decrease/(Increase) in: Accounts receivable 25,015 (19,445) (20,369) Due from other funds 360 6,546 Due from other governmental units ( ,1 T7) ( 7,774) (Decrease)/I°ncrease in: Accounts payable (5,096) (42,695) (12,077), Claims and judgements payable 95,553 (11,532) 86,488 , Due to other funs ) (1,194) Due to other governmental units (25,43 ) 9,764 Accrued compensated absences 2,757 2,435 .990 Accrued wages and benefits payable 4,720, 916 1,644 Other current liabilities 964 343 Total adjustments � �� 1 a,'611„ Net cash provided by operating activities '681005 57 715 2�292 SUPPLEMENTAL SCHEDULE OF NON-CASH FINANCING CAPITAL AND INVESTING ACTIVITIES Contributed fixed assets Loss on disposition of fixed assets $ $ $ 16 H-21 Tlaat Management Total 10326,769 339,576 347,583 ( 51) "(1 ,17 ) (91,144) (84,218) (49,024) (89,975) (2552) (62,422) �- 170,509 4,592 3a37 131 (15,540) (2,333) 3,849 14,654 21,934 N � 12 213� 49' 207452a $ 9 4 '367g1 37a1., S H-22 MON OE COUNTY, FLORIDA-BOARD OAIRD OF COUNTY COIM MIS aIONER$ SCHEDULE OF EXPENDITURES -BUDGET AND ACTUAL WORKER'S COMPENSATION INTERNAL SERVICE FUND FOR THE YEAR ENDED rEPTEMBER 30, 1998 Variance Favorable I�ud �t A tt l Ur�h}a��rabl - Operating Expenditures: r .�. �.�,..�.... �_. .4.. .�. �. .�. .�,,... �_....,� Administrative 117,989 $ 115,101 $ d888 Operations and Claims, 340,806 315,173 25,633 Claims 1,234,147 1,175,986 58,161 Safety& Loss Control 3 ,163` 34,43 ` 33 , Hurricane Georges 3,000 .,776 224 Asserted Claims 94 PQ 4 8,5 844.511 Total,Operating Expenditures 2„6 1,169 ,�,.�.�... �,. 11,E " 19 .'932$1 b0 Operating Transfers and Resvvqs- Reserve for Contingencies 1°86,947, '168, 47 Total Expenditures $ 3 11 � $ ' 173,9019� $ :1 H-23 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENDITURES ®BUDGET AND ACTUAL GROUP INSURANCE INTERNAL SERVICE FUN FOR THE YEAR ENDED SEPTEMBER 36, 1998 'variance . F voranble d A Of (Unfa or4bl Operating Expenditures- Salary Adip t rnt $ 230 $ $ 230 Administration 190,594 1 7;00'7 3,507 Operations 1,260,635 1,201,884 158,751 Group Insurance Claim 7,5 0,000 - ,092,136 407,61 Asserted Claims 2, 2$0�00 ..,��. � �2, 26' 0"' Total Operating Expenditures 11 76,469 6; 6Lj5t, 6,302 Operating Transfers arid Reserves: Deserve for Contingencies 94,547 94k5,47 Total Expenditures $ 11 1 0 4 1 157 w. -3 169 849 Hw,u24 MON OE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENDITURES®BUDGET AND ACTUAL RISK MANAGEMENT INTERNAL SERVICE FUND FOR THE YEAR ENDED SEPTEMBER 30, 19 9 Variance Favorable Actual Unfavo� n Operating Expenditures: � ,�,,. �� I Administration $ 173�,212 $ 1, 9,416 $ 3,656 Operations " 731,600 727,875 3,725 Claims 907,492 425,657 481,835 Safety and loss Control 45,263 41,566 3,677 Hurricane Georges 500 217 263 Asserted Claim 75, d 67 '006 Total Operating Expenditures2,53�1 Non -Oparatin pendit raa: Capital Outlaj 121 2,665 "345 "Operating Transfers aod Reserves: Reserve-for Contingencies 4 ,. Total Expenditures � 0� o,i :. 1 rc36 6 l' 1.. .7 H-25 MONROE COUNTY, FLORIDA,-BOARD OF COUNTYcommisSIONERS SCHEDULE OF EXPENDITURES ® BUDGET AND ACTUAL FLEET MANAGEMENT INTERNAL SERVICE FUND FOR THE YEAR ENDED SEPTEMBER 30, 1998 Variance Favorable Bud 't Adtual (Unfavor bi Operating Expenditures: Salary Adjustment 14,414 $ 14, 1 Public arks Garage 1,083,408 1,006,333 77,075 Fleet Management Services - Fuel 484,478 464,136 342 Operations 520,502 466,273 54,220 Plantation Key Oar-age 2a996 1,846 1114 r Hurricane Georges � , � 16, 0 m .�.. 16,692� � 11 :6 Total Operating Expenditures " ,975'220 146, 77 Non-Operating Expenditures„ Capital Outlay 683,155 361,404 31,71 Loss on Di positlon�of Assets 2,489 9 � 246 Total Non-Operating Expenditures 666,644 Operating Transfers and serve : Reserve for Contingencies 3644 m 3,64 u Total Expenditures _'Z813 66 2 339 113 47 92 THIS PAGE INTENTIONALLY LEFT BLANK, MONROE COUNTY, FLORIDA-BOARD CARD COUNTY COMMISSIONERS COMBINING Ae NC SHEET ALL FIDUCIARY FUNDS SEPTE MBE . , 1998 TUN, ` Law court Drug Enforcement flft Abuse "rust Fees Trust Ti ASSETS Cash and Cash Equivalents $ 300,655 469,026 12,068 $ 7811"740, Due frdrru Other Governmental° knits 262,220, A Total Assets 6 a$ 1 50 M`: 1Z,232, $ 1046 609 LIABILITIES AND FUND BALANCES Liabilities: Due Co Other Governmental Units $� 4 8q $�. � . $ $ �� 4, 60° Fund Balance, Reserved for Trust Fund Purposes 4 8, �� '�° �„ ,' ; 2 Total Liabilities and Fund Balance 6 S�5 $ 4 71502 12 5 '�,$ 1 6 6 y a. f*1 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES I FUND BALANCES ALL EXPENDABLE TRUST FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1998 Law Court Drug Enforcement Facility Abuse Truwt Fees "trust Total Charges for Services 39„ 95 %659 45,554 Fines & Forfeitures 552,166 552,166 , Investment Income �. 4 g 5g,135... . Total Revenues 57T�559 63,627 6,339, 647,855 Expenditures: Current: Public Safety t1 8 71 882 Excess of Revenues Overt ('Under) Expenditures (135„993) 63,627 6,339 (66,027 Fund Balance, October er 1 ,1997 614,788 497 75 9 1,0 5,556 Fund Balance, September 3 , 1996 $ 47 95 �...w 47� d2° $ 1 , '3 � ...� .� -2 MONROE COUNTY, FLORIDA- Y COON COMMISSIONERS STATEMENT F REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL ENFORCEMENT TRUST EXPENDABLE TRUST FOR THE FISCAL.YEAR ENDED SEPTE EER iO, 11998 Variance, , Favorable , Attual Fines and F rfeltu 694ti 35 552,166 (342�16.9) Investment In6omen Total Revenues Expenditures: Current: Public Safety: Law Enforcement 606,511 166,7124 Summer Youth Program '1 41 Tot i penditur a Excess Revenuesof r/ (Under)Expenditures, - 1 (135, 93) (136,093) Fund Balance, October 1,, 1997 Fund Balance,ace, September°30, 1996 $ ' 478 765 1 "2,10 t- MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL COUNT FACILITY FEES EXPENDABLE TRUST FOR THE'F`I 'GAL YEAR ENDED SEPTEMBER 30, 1998 Variance Favorable pu4et Actuil . _ rs1rilj Charges for Services 0,000 Investment Income �.�..,.,, 0,93Total Revenues Expenditures: Current Court Related: Court Facility Excess of Revenues Over/ Other Financing Sources/(Uses): Reserve for Contingencies 1 2,7'2$ Excess,&Revenues nd Other r Sources Over/ (Under) Expenditures arid Other U (28 ,800) 63,,627 „42a Fund S t n ,' ` l r 1'199 Fund Balance„ September 30, 1993 1 471502 0 3 41 � 1 ON OE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL DRUG ABUSE TRUST EXPENDABLE TRUST FOR THE FISCAL YEAR ENDED SEPTE EVER 30, 1998 Variance Favorable ud et A&W,41, Urri ^ car I Revenues: Charges for Services 2,000 ,3 9 3, 9 Investment Income � � `' 80, , Total Revenues 1 ,339 to Other Financing Solu.ur A(Us Reserve for Contingencies � .� Excess of Revenues Over/(Under) Other Financing Sources/(Uses) -( ,0Q 0) 6,339 Z,339 Fund Balance, October T, 1997 Fund Balance, September 30, 1999 3893 S 12232, 3 ; I- ONROE COUNTY, FLOI IDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF GENERAL FIXED ASSETS BY SOURCE SEPTEMBER 30, 1998 'total GENERAL FIXED ASSETS: Land $ 21,044,144 Buildings 79„077,91 Equipment 26,889,631 Construction In Progress 1,3 7,0040�---n Total General Fixed Assets $' 134 ? Il VESTMENTS IN FIXED ASSETS: General Fund Revenues: County nt Funding $ 14,914,183 1988 Improvement Revenue Bonds 62,098 Federal Grants and Shared Revenues 9,24,242 State Grant n Squared Revenues 3, 43,406 Donations 186,467 General Obligation Bonds 2,469,016 Special Revenue Fund Revenues 17,574,639 Donations 3,435,951 Capital Project Fund: Special Revenue Bonds 1,228,007 1988 Improvement Revenue Solids 1,433,01 1991 Sales Taut Revenue Sends 31,953,.990 Federal Grants and Shared Revenues 1,668,429 State Cra,rits and Snared Revenues 3,057,933 County"Funding 45, 77,252 Donations Total Investment in General Fixed Assets $ J®1 MONROE COUNTY, FLORIDA-BOARD COUNTY GGIWIIMISSIGN RS SCHEDULE OF GENERAL FIXED ASSET BY FUNCTION AND ACTIVITY SEPTEMBER 36, 11998 Construction .. Land o� Buildinas Equipment in Pra�grea ,w .. General G verr ment: Legislative 3301,316 $ 330,316 Executive 37,159 37,el 59 Financial and Administrative 439,179 1,090,304, 3,012,578 4,542,061 Legal Counsel - 74,050 74,050 Comprehensive Planning 1,605, 66 28,580 233,615 2,066,061 Other,general Govemment 4,554,088 13„972,616 1,965,537 20,,4 2,441 Total General Government 6,7 ,133 15, 91,700 5,653,255 7 7,5 4,066 Public Safety: Law Enforcement 359,962 1',401,875 1,761,837 Fire Control 519,135 3,765,421 7,501,691 11,786,247 Detention/Correction 4,858,904 44,483,552 30,632 49, 73,253 Protective Inspections - 14,803 211,802 226,610 Emergency Disaster Relief Svcs 51,874 374,561 426,455 Ambulance and Rescue Svcs 13,21 2,108,453 �- 2,121„663 Medical Examiner � � 33,216 33,216 Other Public Stet 2' w 1 '° Total Pubili .Safetty 5,738,001..� 49,73�0,745 10,262,346 6�5,731,0192 Physical Environment: Garbage/Solid Waste 115,674 115p674 Conservation i Resource Mgmt 115,507` -- 115,507 Other Physical nvironment . m Total Physical,Environment 3 11 �36Q,1"11. Transportation: Road and Street Facilities 21,147 3,373,406 3,394,553 Parking Facilities 79 ,9�63 ."................... . ........"..,,",,.�.. 799,963," Total Trani citation 799,963 �." 2114L e3731406 � �� m .. ......4µ1�94��5°I,6 Economic Environment: Employment ent evel pment 17,704 17,704 Industry Development 369,000 ®m 138,39 ' 507,397 Veteran's Services 26,695 mm- 28,895 Other Economic Development `" ",. �.�_.� � �� 22212 2�,, 32 _.. .,_ . Total Economic Environment 369,000 J-2 (CGntin ea lill®I ROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS ERS SCHEDULE OF GENERAL FIXED ASSETS BY FUNCTION AND ACTIVITY - CONTINUE $i P"'N'E BEE 30, 1998 Construction . w. Il�.dl I n F ro ress Total Land s t�l rnsnt Human Services: Hospitals 34,510 123,733 153,243 Health 10,500 1,31 ,1 1,463,505 2,797,168 Welfare 3,500 448,333 992,667 1,449,505 2'7 Other �bw �. .M . , w_ — 2T ... — . Total Human Services 19,000 1,801,011 2, 12,744 Culture and Recreation: Libraries 110,197 3,854,444 453,053 4,422,699 Darks and Racraatq mm 6,900,398 1,1 1,031 344,028 -- 8,365„457 Spacial Recreafion Facilities 300,152 232,263 — -- 532,415 Other Culture and Recreation 6,300 7.79 899,140 17„8% Total Culture and Recreation 7,319,047 5,217,517 1,701,326 14,235,390 Court Related: General Administration -- -- 418,175 ®- 413,175 Circuit Court-Criminal 213,962 218,962 Circuit Court-Civil -- 3,029 -- 3,029 Circuit Court-Juvenile 30,990 -- 30,990 General Operations 7,215,7 2,055,,166 9„270,961 County,, C rt-,Criminal -- 132,743 _- 132,748 County Court-Civil - 9 T tal Court Related 7,215,7 5 2,,562,015� 10,077,810' Construction in Progressa ��,. 1,337,040 1,3�37,040 . .. . . ... � Y . ��.. . , . ,..... Total $ 211 044144 = 9L 7 IT ma $ 2 � &9� : $W 1 � w .:_ �. _ _. .o -3 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SIONE SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS S BY FUNCTION AND ACTIVITY FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1998 October 1 Traosfars September 30, 1991 Adclltlrt$ Deductions In .. General ov rrument� Legislative '326,061 10,172 2,225 $ 1,698 $ 5,419 330,316 Executive e 35,666 v 525 1,616 37,159 Financial & AdmiMstration 6,724,989 311,073 46„347 595„459 3,04'I,113 4.542rn 51' Legal Counsel 52,661 21,169 - - Comprehensive Planning 1,688,668 362,6 , 61 2,068,0611 Judicial 1,555,650 - 1,555,650 Other General Government 6639,401 6,667,628 35, 274,036 5,2'53 j6 2 492 441 _..I, .. .. . _.n .._ ... ,. _ r .. Total GenerWbovemment 299223,516 7,392,91'6 9'D, j8 5'73,013 9,665,339 27,544, 63 Public Safety: Law Enforcement 1,596,201 165,636 , _- 1,761,837 Fire Control 11.,650,452 95,789 5,583 15,569 11,786,247 Detention/Correction 49,340,397 32,691 - - 49,373,266 Protective inspections 95,723 136,928 7,194 1,153 226,610 Emergency &Disaster Relief 391,181 52,529 9,927 564 8,792 426,455 Ambulance Rescue a'rvoicea 2,307,639 43,925 168,463 3,324 64,757' 2,121,668 Medical Examiner 33,216 - - -- 33„216 Other Public Safety - 1, 7 � � � 1 771 Total Public Safety 65, ,809 529,469 1901,267 26m636 73,541, 65,731',092 Physical 8n*on ntn Garbage/Sold Waste 115,674 - 115,674 ConsarraWn&Resoume Mgmt 104,696 11,766 977 115,507 Other Physical Env ron rat 3u�"'I'1 I, "� � ,' 4, 3 Total Physical Environment 223881 13,2 '7 977 Transportation: Road and Street Facllitlea 3,151,950 378,838 114,452 21,763 3,394„553 Parking Facilities 799, 3 7 9 963 m .. w21,733 4,,194, °16 Total Transportation: 376m636 114�452 Economic Environment: Employment yment Development 14,363 3.341 - 171-704 industry Development 476,635 33,977 3,215 - 507,397 Veteran's Service ServiceS 27,106 2,704 2,961 2,046 28,895 Cher Economic Environment 2 «932 �. . 32 �,�"� �� w.. r ......._�... ...,,...,. °6otal EconomicEruvrlronment 521,036 40'n,022 6,176 2,046 � 556,926 l -4a (Continued)ued) ONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE HANGES IN GENERAL FIXED ASSETS Y FUNCTION AND ACTIVITY_CONTINUE FOR THE FISCAL YEAR ENDED S PTEM ER 30, 1998 October 1„ Tr "stirs„ . September 30, 97 Additions Deductions In" Out 11928 Human Services; Hospitals 192,383 - 34„140 156„243 Health 2„770,670 36,156 9,858 - 2,797,168 Welfare 1,333,902 105,260 11,214 22,514 957 1,449,505 Other - 27,539 -� _� 7,63 � _. �..,�..._ _� ... .. ..,._ww. .._._..,,..,.., , . _._.._. _.... .... . ......„ Total Human 5arvices 4,297F155 1 i9,255 55,212 22,514 957 4,4 2„7'S5 Culture and Recreation: Ubr"aries 4„209,301 211,603 1,795 4,422,699 Parks and Recreation 8,327,767 13,369 24,301 6,365„457 Spsciai Recreation Fac0iti s 532,415 - 532„415 Other Culture and Recreation ... _.. 914,304 „�1� � _�.� 917,819.. B Total Culture5 507 � 26 09 � 14,238,390 and Ro��°sstie,�ru 13 9637"67_. .Pu_, .. .. .. ,_. .. z.. ... . , Court Related.- General eneral Administration 22,663 6,051 415,900 14,537 416,17 Circuit CourtCriminal 24,211 1,400 196,822 671 218,962 Circuit Court-Grail 3,029 __ w- 3,029 Circuit Burt-wluuranlle __ 502, 30,488 30,990 General Operations 49,560 957,563 8,263,838 __ 9„270,961 County Court- rimainai 594 16,,665 115,459 132,748 County Court-Civil 2 .946 - � - � 2,94"5 m. .." I -�._.� � ........_...... ..�_. ._. Taal Court Related . _..�m....._,��53a099. ..�1,024,833� .7,451 9,022,537 15,208:. 10„077,51..�. _m„264,7 2,041, 25 7,9 9,023 __ 1,337,o r�stru tlurr rn F rasa ,.,...,.._._....". .mm ..._ o� .__. .... ...._..................... . ... ..,.. .M. ..,. Total 124963931 11 61 375. $ 6„433d516" 966�636 9 6.536 $ 126 345 730� J-5 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE F CHANGES IN GENERAL LONG-TERM DEBT FOR THE FISCAL YEAR ENDED SEPTEMBE alance Balance October I., September 30, 1997, ..A..... r� Retirements 1 General Long-Term t Payable: Revenue Bonds Payable, Refunding Improvement Bends-Series 199 ( 3) 390,000 $ 190,000 $ 200,000 Refunding Improvement Bonds m Series 1993 ( ) 5,975,000 385,000 5,590,0001 Sales Tax Sands Series 1991 27,240,060 20,1 0,000 7,100,000 Sales Tax Refunding Bond -Swiss 1998 — 17,505,009, 17, a0 0 Total Revenue Sends Payable �33,605,000 17,505,000 7, 0E,000 20715,000 � 30 39 ,000 . Florida Local Government Finance Commission Loan 450,000 450®C00 Accrued rued Compensated Absences t 1 �0,7 'u.' „167e 1,780,740 � - . Total General Long-Term Debt Payable 35 2'13 0172 1 122 S 20 71. ... _.� ..,.,._ . . m J-0 TEAS' 'AGE INTENTIONALLY LtFT BLANK GREEN, P.A. Certified Publk Aceoununts 1438 KENNEDY DRIVE P. O X 1529 KEY WEST, FLO,RIDA 3304 4529 MEMBER, OF AMERICAN INSTITUTE Whk o„ KEIMP, C.P. (305) 294-2581 AND FLORIDk INSTITUTE of MMARVA E. GREENS, C.P.A. FAX # (305) 294.4778 CERTIFIED PUBLIC ACCOUNTANTS REPORT-QNSOMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUGI TI G STANDARDS Clerk E,x Offi ci o Board of County Commissioners" Monroe County, Florida We have audited the financial statements of the Board of County Commissioners, of Monroe County, Florida (the' "Board"') for the year ended September 0'a-1199 ao and have issued our report thereon dated. Aprmil, 2, 1999. We conducted our audit in- accordance with generally accepted auditing standards and the standards applicable to financial audits- contained In Government Auditing Standards, issued by the Comptroller General of the UnitedStates, I Com fiance As part of obtaining reasonable assurance about whether the Board's financial_ statements are free of material misstatement, we performed tests of its compliance with certain previsions of laws, regula ion ,_A ontrac and grants',, noncompliance with which could have a direct .material effect on the determination of financial statement amounts, However, providing an opinion non compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion, The results ' f our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standar°ds'. Inter l C ntnol , Ov r inan 1 R,e ortih In planning and performing our audit, we considered the: Board's- .nternal' control over financial reporting in order to determine our auditing procedures for ,the purpose 6.f exp�ress4dg, our opinion on the financial, statements and not to provide assurance on the 'internal control over financial -reporting. Our consideration the internal control over fi uncial reporting would 'hot necessarily i scl o`se all Matters i,h internal control over financial reportin that , might be material Weaknesses. A material weakniess is -1 condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be "material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control over financial reporting and -its operation that we considered to be material. weaknesses,. This report is intended for the information -of the Board of County Commissioners, management and federal' awarding agencies and pass-through entities However, this report isr' mattei[;,, of public record and' , Its distribution Is not limited, Kemp & Green, P.A. Certified Public Accountants April 2.5 1999 K-2 P.A. Certified Pub.l c Accountants 1438 KENNEDY DRIVE Po Oo BOX 1529 KEY WEST, FLORIDA 33041-1529 MEM8ER OF AMEMCAN INSTITUTE , C.P.A. ( ) 294-2581 AND FLORIDA INSMUTE OF MARVA E. GREEN, C.P.A. FAX ( 294-4778 CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT U ITORS° MANAGEMENT LETTER Clerk Ex Officie Board of County Commissioners Monroe County, Florida In planning and performing r audit of the financial stAtements of the Board of County Commissioners of Monroe County, Florida (the "Board") for the year ended September 30, 1998, we considered theBoard's internal controls in order to determine r 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 ntrol and its operation, and are submitting for your consideration related recommendations designed to help the ward make impro emeu°Its and achieve operational efficiencies. Our comments reflect r desire to be of continuing assistance to the rd. Rggortgd ir ri r Ye r a Manua em nt Letter,, Not Irld l e�Ientdd as of September 3L 998 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 n 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, 1998, except for the following: udet r .. 1 "ac. Observation: Florida Statutes 129,01 permit the budgeting of a reserve for contingency not to exceed 1 of a fund"s initially adopted budget. Mine funds" budgets for contingency reserves, as initially; adopted, exceeded the 1 limitation,, In addition, cash carry forward reserves are permitted not to exceed of a fund's initially adopted budget,, Two funds exceeded the legal limit. Recommendation: Budgets shout adopted in accordance with legal requirements and within the limits provided by Florida Statutes. Lmh Ll a r_ic e R Ly Lnues Observati Several significant delays were noted between the date of ambulance service and the date the ambul'ance billing was Prepared®. Timely billings are necessary to increase collectibility. Recommendation: The cause for the delays should be investigated and resolved by management. ocialrv ' Grants Pa roll Observation: Employees whose salaries are funded by federal grants are not completing time certifications as required by the Federal Office of Management and Budget Circular A-87,, Cost Principles for State, Local and Indian Tribal Governments. The amount of payroll is not signifi-cant to the federal grant Recommendation: The procedure should be implemented to meet federal funding requirements. Cu[ den j_Year Findings Cost_Al I ogati o� Observation: During 1998, the Board initiated certain transfers, ,in an amount not material to the financial statements, based on a cost allocation study. The amounts of the transfers were not consistent with the results of the study as to the amounts allocated or the funds to which the costs should be allocated. A selection of the study's allocation bases were briefly reviewed,, The Items noted are not the result of a complete evaluation of the cost allocation study® The study allocated the grants management department based on the number of full time equivalent employees per department. Many departments which have no grants were allocated grants management costs and the major grant fund had no allocation of grants management costs. It was also noted that the purchasing department costs were allocated based on the number of expense transactions per department. This allocation base resulted in an allocation of purchasing department costs to the various not-for-profit agencies which have -no contact with or service from this department. Recommendation: If the County intends to allocate costs, the study should be carefully reviewed to determine that its results are reasonable and consistent with actual operations-. The study should also be allocated to all funds in a consistent manner, based on the cost allocation study. Costs should not, be allocated judgmentally. K-4 OTHER REQUIRED DISCLOSURES We have reviewed the annual report filed with the Department of, Banking n Finance for 'Monroe County. Florida pursuant to Section 21 ® 2 .. lerid Statutes. This report is in agreement with the annual audit report which incorporates the financial, statements of the Bar ' of County Commissioners of Monroe County. Florida. Marva .Green was the Auditor in Charge for the alldit f. the Board of County Commissioners of 'Monroe County Florida® We attest that the Auditor.in Charge et the educational requirements pursuant to Chapter 11,45, Florida ,Statutes, The Board was not in a state of financial emergence as described in Florida S at tes. Suction 218.503(l). This report is 1 ntended for the information of the Board of, County Commissioners, management and others within the Codnt . and officials of p This restriction .i not intended t applicable iabl fderall and state aenci , limit the distribution .of this reports whic�h fs a utter of public °r orrd,,r, t4, Kemp & Green„ as Certiified u ally accountants April 2 as 1999 K-