Fiscal Year 1985 MONROE
COUNTY,
ANNUAL FINANCIAL STATEMENTS
FLORIDA
BOARD OF COUNTY COMMISSIONERS
Mayor . . . . . . .. . . . . . . . . . . . . . . . . . . Wilhelmina Harvey, District 1
Commissioner. . . . . . . . . . . . . . . . . . . . . . . . . . . . Ed Swift, District
Commissioner . . . . . . . . . . . . . . . . . Wm. Billyr i tri t
Mayor Pro T° . . . . . . . . . . . . . . . . . . . . . . Alison Fahrer, District
Commissioner . . . . . . ® . . . . . . . . . . . . John Stormont, District
County Administrator . . . . . . . . . . . . . . . . . . . . . . . . . Kermit Lewin
CIRCUITCLERK OF
FINANCIALAND
CHIEF
Dannyl
FINANCEi T
James C. Matthews
ONROE COUNTY, FLORIDA
ANNUAL FINANCIAL STATEMENTS
SE, TE BER 30 , 1985
TABLE OF CONTENTS
INTRODUCTORY SECTION
Pages
1 . Transmittal Letter Of The Clerk Of Circuit Court. . . . . . 1
2. Notes To Financial Statements. . . . . . . . . . . . . . . . .. . . . . . . . . 2 -16
FINANCIAL SECTION
Combined Financial Statements-
General Purpose Financial Statements:
1. Combined Balance Sheet All Funds And Account
Groups. ® . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . .17 22
2 . Combined Statement Of Revenues , Expenditures And
Changes In Fund Balances - All Governmental T . . . . .23 24
3 ® Combined Statement Of Revenues , Expenditures And
Changes In Fund Balances Budge And Actual
General and Special Revenue Fund Types . . . . . ® . a . . . ® . m . . 2 27
4m Combined Statement Of Revenues, Expenses And
Changes In .Fund Equity All Proprietary Fund Types . . .25
-29
5 . Combined Statement Of Changes In Financial
Position - All Proprietary Funds. . . . . . . . . . . ® . m. .. . . . . . . . 30
laplemental Financial Statements:
General Fund Croups
1. General Revenue Fund. . . . . . . . . . . 3.1
-44
2m Airport Fund. . . . . . . . . . . . . . . . 4 4
I
Special Revenue Fund Group:
1. Fine And Forfeiture Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 . Road And Bridge Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
. Law Library Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .59-61
4. Tourist Development Trust Fund. . . . . . . . . . . . . . . . . . . . . . . .62-65
Debt Service Fund Group:
. 1965 Building Certificates And Improvement 66-6
Bonds , 1961. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . < .
Capital Projects Fund Group:
1. Capital Projects Fund. . . . . . . . . . . . . . . . . . . . .
Special Assessment Fund Group:
1. Municipal Service Taxing District No. 701. . . . . . . . . . . . . 73-7
2. Municipal Service Taxing District No. 702 . . 77-5
3 . Municipal Service Taxing District No. 70 . . . . . . . . . . . . . 81-84
4 . Municipal Service Taxing District No. 704 . . . . . . . . . . . . . 7
. Municipal Service Taxing District No. 705 . . . . . . . . . . . . . -90
6 . Municipal Service Taxing District No. 706 . . . . . . . . . . . . . 91-94
7 . Municipal Service Taxing District No. 708 . . . . . . . . . . . . . 95-95
. Municipal Service Taxing District No. 709 . . . . . . . . . . . . . 99-1 2
. Municipal Service Taxing District N . 710 . . . . . . . . . . . . .13106
10 . Municipal Service Taxing District No. 711. . . . . . . . . . . . .107-11
11 . Translator Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12 . Cross Key Waterway Estate Special Road District. . . . . . .114 116
13 . Gulf Drive Special Road District. . . . . . . . . . . . . . . . . . . .
. .
Proprietary Fund Group;
1. Enterprise Funds:
(a) Municipal Service District Fund. . . . . . . . . . . . . . . . . .
(b) Gard Send Bridge Fund. . . . . . . . . . . . . . . . . . . . . . . .
1i
2.
Internal Service Funds:
(a) Workmen 's Compensation Self-Insurance Fund. . 9 . .1 A
.133-134
(b) Group Insurance Self-Insurance Fund. A . . . . . . m a. . .
General Fixed Assets And General Long- Term Duets
1. General Fixed. Assets
2. Lang-Term Debt.
,0.umr),0
Irk,0 1 a! e
BRANCH OFFICE CLERK OF THE CIRCUIT COURT
3117 OVERSEAS HIGHWAY MONROE COUNTY BRANCH OFFICE
MARATHON,FLORIDA 33050 500 WHITEHEAD STREET P.O.BOX 379
TEL.(305)743-9036 KEY WEST,FLORIDA 33040 PLANTATION KEY,FLORIDA 33070
TEL. (305)294-4641 TEL.(305)852-9253
March 31 , 1986
The Honorable Wilhelmina G. Harvey, Mayor
Monroe County Board of County Commissioners
310 Fleming Street
Key West, Florida 33040
Dear Mayor Harvey:
I am pleased to submit to you, the Board of County
Commissioners , and the citizens of Monroe County, the Annual
Financial Report of Monroe County, Florida for the fiscal year
ended September 30 , 1985 .
I believe the data as presented is accurate in all
material aspects; that it is presented in a manner designed to
fairly set forth the financial position and results of opera-
tions of the County as measured by the financial activity of
its various funds; and that all disclosures necessary to enable
the reader to gain the maximum understanding of the County's
financial activity have been included.
The audit report prepared by the firm of Kemp and
Rosasco, Certified Public Accountants , is based on the Annual
Report and will be submitted under separate cover. If any
Board member has any questions about the Annual Report, do not
hesitate to contact me or Mr. James Matthews Of my office.
Sincerely, rt
<Z_
kolhage
Clerk O ircuit Court
DLL :rlc
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NOTES T
FINANCIAL STATEMENTS
i
MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
NOTES TO FINANCIAL STATEMENTS
SEPTE BBR 30 , 1985
NOTE Is Su ark Of S1. nificant Accounting Policies
The accounting policies as clarified below are designed
to enhance the usefulness of the Financial Statements to the
reader.
A. Re ortin Bntit
Monroe County is a non charter County established under
the Constitution and Laws of the State of Florida. It is a poli-
tical subdivision of the State of Florida and is governed by an
elected Board of County Commissioners which is governed by State
Statutes and regulations Pursuant to Section 125 .17, Florida
Statutes , the Clerk of the Circuit Court for the County shall to
Clerk and Accountant of the Board of County Commissioners .
The Board maintains its accounts in accordance with the
uniform classification of accounts as prescribed by the
Department of Banking and Finance pursuant to Section 218.33 ,
Florida Statutes.
B. Fund Accountina
n order to ensure observance of limitations and
restrictions placed on the use of the resources available to the
Board, the financial records and accounts of the Board aremain-
tained .in accordance with the principles of "fund accounting" .
2
This is the procedure by which resources for various purposes are
classified for accounting and reporting purposes into funds that
are in accordance with activities or objectives specified.
Separate accounts are maintained for each fund; however, in some
of the accompanying financial statements , funds which have simi-
lar characteristics have been combined into fund groups .
Accordingly, all financial transactions have been recorded by
fund and fund group. The funds used are classified as follows:
C. Governmental Rued Types
This Rued type includes all Funds of the County that are
not Enterprise Rands , Internal Services Funds , Fiduciary Funds ,
and the Self-Balancing Group Rued types ® The following fund
groups are classified as Governmental Rands:
General Fund: These funds are used to account
for resources that are available for the general
financial requirements of the Board of County
Commissioners which are not properly accounted
for in another Fund.
pail Revenue Funds These funds are used t
account for resources of specific sources (other
than special assessments ) or to finance speci-
fied activities as required by law.
Debt Service Funds These funds are used t
account for the payment of interest and princi-
pal on general long-term debt. Transactions
3
applicable to long-term debt of the Enterprise
Funds are .reported under that fund heading.
2p22jal Assessment Fund: Thew funds .re used
to account for special assessments levied
finance ubli improvements or services deemed
to benefit the properties inst which the
assessments are .Levied.
2A2ital E j tFund: These funds are used to
account for the acquisition or construction o
major capital facilities (other than those
financed by the Proprietary Fund, the Special
Assessment Furnd and Airport Construction which i
financed in thern r l Fund)
D. LK2pLjt:�� Lund U2_es
E12L ari u nd: These fundsare used to account
for the financing of servicesthe general
public h r all or most of the costs involved
are paid in the form of charges by users of such
services . Enterprise operations o the Board
include the operations of the Card Sound Bridge
and the Municipal Service Tax District (Waste ) .
Internal Service Fund: These fundsare used to
account for services and commodities furnished
by a designated activity of a governmental unit
to other departments of the same governmental
4
unit. The Internal Service operations of the
Board includes the operations of the Workmen ' s
Compensation Self-Insurance Fund and the Group
Insurance if In ura.nc .nd
E. l lanoinq Cron2 Of Accounts
General Fixed Assets 'these self-balancing
groups of accounts are used to provid.e a record
of fixed assets owned by the Board of County
commissioners which are not accounted for in an
enterprise or internal service.
General L,onq®Term Debt; These self-balancing
groups of accounts are used to account for the
principal amount of all long-term indebtedness
ether than those which are obligations of
enterprise, internal service, or special
assessment funds .
Ordinary income derived from investments and
all gains and losses arising from the sale of
other disposition of investments and other
non-cash assets are accounted for in the fund
which owned such assets .
F. Budget ectairements And Basis Of Accounting
Pursuant to Florida Statutes , the County is required to
5
establish budgetary systems and approve annual budgets. The
C uxunty® budgeting process , which complies with State Statutes ,
is based on estimates of cash receipts , cash disbursements and
encumbranceswhich h are approved by the Board. Beginning funds ,
,
available or financing current appropriations , are considered
in the budgetary process but are not included in the financial
statements of the governmental fund types as budgeted revenues.
Adjustments necessary to convert the estimated cash receipts and
disbursements basis of budgeting to the accrual or modified
accrual basis of accounting are immaterial and have not been
reflected in the budget amounts in the accompanying irnaxn ia.l
statements . Unencumbered appropriations lapse at year-end.
The Governmental Fund and Fiduciary Fund ".hypes use the
modified accrual basis of accounting. Under the modified accrual
basis , revenues are recorded as received in cash except for reve-
nues su sc ptibl to accrual and revenues of a material amount
that have not been received, at the normal time of receipt.
Expenditures are recorded h ttn obligations are incurred or when
zn
benefits are received, except for interest on general obligation
bonds which is recorded in the accounting period in which payment
becomes due.
The Proprietary Fund Types s use the accrual al basis of
accounting whereby revenues are recorded when earned and expen-
ditures are recorded when obligations are incurred or when
benefits are received.
6
G. Annual Leave
The County accrues vacation pay benefits annually on
September 30th. Costs of such benefits are reported as payables
in the General Long-Term Debt Fund for all Funds except for the
Enterprise Funds which are reported as expenditures in each
respective Enterprise Fund. As of September 30 , 1985 , the total
accrued annual leave was $304 ,651. 46 , which represents a reduc-
tion of $18 ,193. 96 from last year ' s balance.
H. Investments
On July 9, 1985 , the Board of County Commissioners
adopted Resolution No. 196-1985 which contains the Board' s policy
of investing excess funds beyond its current cash needs to return
the highest yield consistent with proper safeguards . The
County' s investments include participation in the Florida State
Board of Administration ' s Pooled Investment Program along with
Certificates of Deposit, U. S. Treasury Bills and U. S.
Government obligations. Investments are recorded at cost which
approximate market value.
I. Restricted Assets And Reserves
Assets required to be segregated pursuant to a revenue
bond indenture are identified as restricted assets and off-
setting reserves are established by charges to retained earnings .
J. Grants From Governmental Agencies
Certain grants under various Federal and State programs
7
are incl d. d in theGeneral Fund. Grant monies received are dis-
bursed for goods and services as prescribed under the respective
grant program or transferred to other County funds r government
entities for ultimate distribution under the terms of the grants
In addition, the County receives certain monies under
revenue sh rirn d other Federal and State programs. These
programs , as well as those grant programs discussed above, are
dependent rn financial assistance by the Federal and State
Government.
Pension Plan, me Costs
The u nty participates in the Florida Retirement y n
( the "System") which covers substantially all of the C rn y'
full-time employees . Presently, the System does not require
contributions from covered employees. Pension costs for County
employees for the year ended September 30 , 1985 , as required xnd
defined by the System, approximated 1,573 ,00 . 00
Contributions of all participating e n i hr ughout
the State of Florida are pooled -to fund accrued benefits under
the System. System officials have reported that the System has
an actuarially computed unfunded past service liability of
approximately $6 .5 Billion as of "T 1y 1, 1983 , the latest
valuation date of the plan. (A plain valuation is performed every
three years . ) This amount represents an obligation of the y t n
and not of the participating rn i The most recent actuarial
study indicates that if certain actuarial assumptions are
8
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are
realized and certain increases to the contribution rates
rude, this unfunded past service liability will be liquidated
within thirty years
� L: � t And I7pitin
All property of the County is recorded in the General
Fixed Assets Group of Accounts , with the exception of property of
the Enterprise Funds which is recorded in those Enterprise
accounts . Improvements , other than buildings , including roads ,
bridges , curbs , gutters , streets and sidewalks are not reported
in the General Fixed Assets Group of Accounts since these assets
are normally immovable .nd of value only to the County.
Property is recorded at costs , except for contributed
property which is recorded at fair market value .t the date of
contribution. Expenditures for maintenance, repairs and minor
renewals and betterments are expenses as incurred . Major
renewals rid betterments .re treated as property acquisitions .
Depreciation and depletion expense is provided on pro-
perty and sanitary landfill sites in the Municipal Service
District (Waste ) , Enterprise Fund. The fixed assets of the
Card Sound Bridge are recorded in its Enterprise Fund. The
County uses thestraight-line method of depreciation over the
estimated useful lures of the assets . Depreciation is not pro-
vided can the General Fixed Assets Group of Accounts . Ranges of
depreciable lures are as follows:
9
Sanitary Landfill Sites 1-1
Buildings and Other Improvements 10-20 and Improvements Other
Than Buildings so
Machinery and Equipment -10
When property is disposed of , the related cost and accumulated
depreciation are removed from the accounts with gains or losses
on disposition being reflected in net income.
M. Discounts On ends Payable
Discounts on revenue bonds payable are amortized using
the straight-Line method over the maturities of the related
bonds.
N. Combined Financial Information
Total columns in combined financial statements Which are
noted "Memorandum Only" aggregate the columnar amounts presented
by fund type and account group. These total columns do not re-
sent consolidated financial information.
0. Self-Insurance Pro ram
The County is self-insured .for Workmen ' s Compensation
claims up to $100 ,000. 00 for each claim, and maintains coverage
for claims in excess of those amounts to a limit of $5 ,000 ,000 . 00
per claim With independent insurance carriers . The liability for
Workmen ' s Compensation claims , which is considered adequate b
management., represents the estimate for all claims . As of
September 30 , 1985 , there existed an Outstanding Reservation of
retained earnings of $44 ,638. 00 for payment of claims .
10
The County is also self-insured for group insurance
(medical and life insurance ) . Medical claims are insured up to
$25 ,000. 00 for each claim. For claims in excess of this amount,
up to $1 ,000 ,000 .00 per claim, coverage is provided by an inde-
pendent insurance carrier. The medical monthly rate paid by the
County into this fund is $117. 00 per employee. Dependent
coverage is paid entirely by the employee at a monthly rate of
The life insurance claim limit for an employee is
$10 ,000 .00 , with a double indemnity clause.
P. County Health Unit Tax Levy
The Board levied a tax under the provisions of Section
154 .02 , Florida Statutes, for financing the County Local Health
Unit. The Monroe County Tax Collector remitted the monies
collected from this tax levy, totaling $202 ,619 .08 , directly to
the State during the 1984-85 fiscal year. This tax levy is not
recorded on the Board' s record.
Q. Long-Term Debt
The following is a listing of the county' s Long-Term
Debt payable from bond issues and tax anticcipation warrants:
1. Payable from Card Sound Bridge Fund:
Date Of Obligation September 1, 1967
Original Amount $2 ,600 ,000 .00
Interest Rate, % 5. 75%
Maturity Date September 1, 1997
Repayment Terms Interest payable on
March 1 and September 1.
Principal payments each
September 1.
Details As To Assets Pledged Secured by a first lien
on and pledge of the net
revenues derived from the
operations of the Card
Sound Bridge.
Amount Payable At
September 30 , 1985 $825 ,000 .00
Less Unamortized Discount 10 ,242.74
Total $814 ,757.26
2 . Payable from Municipal Service District (Waste) Fund:
Date Of Obligation April 1, 1981
Original Amount $8,000 ,000. 00
Interest Rate, % 9. 80% to 11 .25%
Maturity Date October 1, 2011
Repayment Terms Interest payable on
April 1 and October 1.
Principal payments each
October 1.
Details As To Assets Pledged Secured by the proceeds
of MSD which are obliga-
tions solely of this fund.
Bonds maturing on or after
October 1, 1992 may be
redeemed prior to maturity.
Amount Payable At
September 30 , 1985 $7 ,810 , 000.00
Less Unamortized Discount 169 ,443- 91
Total $7 ,640 ,556 .09
12
3. Payable from the 1981 Improvement Bond Debt Services Fund
(Refunding Issue 1983 ) :
Date Of Obligation June 1 , 1983
Original Amount $2 ,155 ,000 .00
Interest Rate, 7. 40 to 9. 25
Maturity Date duly 1, 2011
Repayment Terms Interest payable on
January 1 and July 1.
Principal payments each
July 1.
Details As To Assets Pledged Secured by Race Track and
Jai Alai Fronton Revenues
received by the County
under Florida Statute.
Bonds maturing during 199
and thereafter may be
redeemed prior to maturity
on or after July 1, 1993.
Amount Payable At
September 30 , 1985 $2 ,105 ,000.00
4. Payable from Special Assessment Fund (Cross Key Waterway
Estate Special Road District Fund #713 ) :
Date Of Obligation September 12 , 1983
original Amount $200 ,000.00
Interest Rate, % 7.00%
Maturity Date September 12 , 1993
Repayment Terms Interest and principal
payments annually on
September 12 .
Details As To Assets Pledged Secured by a tax antici-
pation warrant for the
purpose of building re-
constructing and repairing
13
roadsf the Cross Ivey
Waterway Estate Special
Road District.
Amount Payable At
September , 1985 $160 ,000.00
5 . Road and Bridge Bonds d ixni t r d by the State of Florida on
behalf of Monroe County:
Bonds payable of $5 ,340 ,00 . 00 represents bonds dated
December 1, 1.96 , that were sold through the State Department
of Commerce, Division of Economics Development, o rly the
Florida Development i i n, on behalf of the Monroe
County Board of County Commissioners. At its meeting on
September 1 , 1965 , the Board adopted Resolution No. 23-1965 ,
which requested the Florida Development om i i nn to issue
and sell revenue bonds in the amount of $7 ,900 ,000.00 with
the proceeds to be transferred to the State Department f
Transportation, formerly the State Road Department. The
proceeds f the bonds were to be expended by the State Road.
Department for the cost of constructing certain roads and
bridges in Monroe County (known the "Monroe u my :Road
and Bridge Project" ) . The revenue bonds issued are secured
by a pledge of the 0 Surplus of the Second Gasoline Tax
accruing for use in Monroe County under the provisions
Section 16 , Article IX and Subsection 9 ( ) of Article
of the Revised State n tituti nn of 1968 . The respon-
sibility for the principal and interest payments and reserve
14
requirements for the Florida Development Commission , Monroe
County Road and Bridge Revenue Bonds , was administered by
the State Board of Administration. Records concerning these
funds are maintained by the State Board of Administration
and are not included in financial statements .
S. C!��tal LK2ject Fund
During the fiscal year ended September 30 , 1981 , Monroe
County began accounting for all capital projects not related to
Enterprise or Road and Bridge Funds in the Capital Projects
Fund. The following is a summary of the sources and uses of this
Fund as of September 30 , 1985:
Capital Project Fund
Project Status - All Years
As Of September 30 , 1985
Funds Balance
Funds Received Or As Of
Buqa2Led E d d � 1/30/8-5
Sources Of Funds
Federal Funds:
U.S. Marshal ® office 1,250 ,000 -00 1,250 ,000 -
St ate Funds:
Grants 110 ,022 .51 110 ,022 .51 - 0
Local Funds:
Bond Proceeds 1,421 ,553 . 00 1,421,553 . 00 - 0
Tax Anticipation Note 400 ,000 .00 400 ,000 -00 - 0
1 Cent Sales Tax 2,660 ,000 .00 2,463 ,723. 72 196 ,276 . 28
Transfers From
General Revenue Fund 557 ,503. 40 557 ,503 . 40
Interest Income 154 ,426 .10 154 ,426 .10
Total Sources
Of Funds 6 ,553 ,505 . 01 6 , 357 ,228 . 73 196 ,276 .28
15
Funds Balance
Funds Received Or As Of
Bud eted Ex ended 9j30j85
Uses Of .Funds
Criminal O'ustice Projects
Key West Jail-
Expansion 2,484,079. 73 1, 979,203. 75 504,875. 98
Key West Jail-
Improvements 78 ,200.00 u 0 - 78 ,2 0 .00
Jackson Square-
Phase I 1,644 ,156.53 348,040.69 1,2 6 ,115 . 84
Marathon Courthouse 120 ,000. 00 14 ,263.52 105 ,736 . 48
Plantation Courthouse 52 ,586.00 39 , 95. 40 13 ,090.60
*Tax Anticipation
Loan Payment 426 ,830. 96 426 ,830 . 96 - 0
Reserves For
Contingencies 33,151.20 - 0 - 33 ,151 20
Total Criminal
Justice Projects 4 83 ,004. 42 ,807,834 . 32 2,031 ,170.10
181 Bond Issue Projects:
*Marathon library 834 ,282.59 834 ,282.59 - 0 -
Isla orada ;library 26 ,000. 00 26 ,000.00 -- 0
Key Largo Library 47,445.55 -- 0 - 47,445.5
*Larry Harris Park 111 , 81.1.3 111 ,281.13 0 „w
'Key West Admin. Bldg. 400 ,000.00 400 ,000.00 - 0
*Bond Issue Expenses 87,726.27 87,726. 27 0
Total 1981 Bond.
Issue projects 1,506 ,735 .54 1,459,289m99 47j445 -.55
Other Projects
Biggs .Beach 141 ,637.36 107,884.14 33 ,753. 22
Big Fine Key Civic
Center FRS 6 ,127. 6 66 ,127.69
Total Other
Projects 207 76 - 5 107,884 .14 99{880 . 9.1
Total Uses
Of Funds 6,5 3 ,505 .01 4, 375 ,008. 45 2, 178 , 96 .56
*Note: Projects are completed and, closed
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.., COMBINEDFINANCIAL STATEMENTS
MONROE COUNTY, FLORIDA
COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
GOVERNMENT FUND TYPES
Special Debt Special
General Revenue Service Assessments
ASSETS
Cash 473,644.20 1,047,455.50 325,912.59 277,436.68
Cash With Fiscal Agent 732,878.12
Investments 6,877,610.17 4,262,484.69 1,020,203.86 2,266,806.67
Receivable:
Delinquent Taxes (Net) 29,390.84 35,274.56 511.02 7,492.19
Delinquent Waste Collection Fees
Allowance For Uncollectible
Waste'Collection Fees
Accounts 46,992.97 52,642.75 741.20
Due From Other Funds 644,817.27 12,687.27
Due From Other Governments 1,205,602.48 700,335.14 20,335.60
Restricted Assets:
Cash
Investments At Cost Or
Amortized Cost
Accrued Interest Receivable
Due From Current Assets
Property, Net Of Accumulated
Depreciation
Amount Available For Debt Service
Amount To Be Provided For
Retirement Of General Long-Term
Debt
TOTAL ASSETS 9,278,057.93 6,098,192.64 2,080,246.79 2,584,758.41
17
MONROE COUNTY, FLORIDA
COMBINED BALANCE SHEET - ALE. FUND TYPES AND ACCOUNT GROUPS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
PROPRIETARY FUND TYPES ACCOUNT GROUPS
General G ein-e r�a 'Total
Capital Internal Fixed Long-Term (me I morandum
Projects Entt22:ise Services Assets Debt 2L1y_)_
20,632.54 378,760.98 164,125.99 2,687,968.48
3,237,767.44 3,970,645.56
1,653,246.27 3,051,837.33 438,168.28 19,570,357.27
1,039.36 73,707.97
1,236,558.58 1,236,558.58
(636,727.00) (636,727.00)
18,566.16 67,743.03 186,686.11
214,469.32 542.08 872,515.94
341,197.91 2,162.20 2,269,633.33
251,305.06 251,305.06
1,888,958.31 1,888,958.31
50,818.23 50,818.23
10,766.93 10,766.93
8,593,479.67 28,414,835.25 37,008,314.92
1,343,894.72 1,343,894.72
1,031,698.75 1,031,698.75
2,229,546.04 18,085,293.25 670,579.38 28,414,835.25 2,375,593.47 71,817,103.16
MONROE COUNTY, FLORIDA
COMBINED BALANTHECEFISCAL SHEET YEAR- ALENDEDL FUND SEPTEMBER TYPES AND 30ACCOUNT GROUPS
FOR , 1985
GOVERNMENT FUND TYPES
Special Debt Special
General Revenue Service Assessments
LIABILITIES AND FUND EQUITY
Liabilities: 732,416.46 327,705.84 12.75 134,801-08
Accounts. Payable
Contracts Payable 114,618.68 28,459.74
Accrued Liabilities 60,972.96 8,772.47
Deposits Held In Escrow
Payabl From Restricted Assets:
Contracts Payable
Accrued Interest
Revenue Bonds, Net of Discount
Due To Restricted Assets
85
Due To Other Governments ,839.50 1,000.00
3,46120 1-43,047.73
Due To Other Funds 197,944.63 82,072.26 .
Deferred Revenues 88,935.86 690,000-00
Matured Bonds Payable 27,078.12
Matured Interest Payable 15,800.00
Matured Premium Payable 304,500-00
Tax Anticipation Notes
Long-Term Debt 7,179.14 4,887.76
Other
Total Liabilities 1,287,907.23 452,898.07 736,352.07 582,348.81
19
MONROE COUNTY, FLORIDA
COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
PROPRIETARY FUND TYPES ACCOUNT GROUPS
General General Total
Capital Internal Fixed Long-Term (Memorandum
Projects Enterprise Services Assets Debt
5,629.95 276,393.06 20,761.83 1,497,720.97
241,470.81 384,549.23
44,625.29 44,625.29
225.00 69,970.43
2,306.20 2,306.20
3,953.13 3,953.13
8,455,313.35 8,455,313.35
55,146.93 55,146.93
86,839.50
445,112.98 877.14 872,515.94
88,935.86
405,000.00 1,095,000.00
2,823,767.44 2,850,845.56
9,000.00 24,800.00
304,500.00
50,510.71 2,375,593.47 2,426,104.18
12,066.90
24.7,325.76 12,571,129.09 21,638.97 2,375,593.47 18,275,193.47
20
MONROE COUNTY, FLORIDA
COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
GOVERNMENT FUND TYPES
Special Debt Special
General Revenue Service Assessments
LIABILITIES AND FUND EQUITY
Fund Equity:
Contributed Capital
Investment In General Fixed Assets
Retained Earnings:
Reserved For Operations
Reserved For Revenue Bond
Retirement
Reserved For Payment Of Claims
Unreserved
Fund Balance:
Reserved For Encumbrances 4,729.05 7,306.46 127,279.49
Unreserved 7,973,993.08 5,637,988.11 1,343,894.72 1,875,130.11
Reserved For Library, Children's
Room 11,428.57
Total Fund Equity 7,990,150.70 5,645,294.57 1,343,894.72 2,002,409.60
TOTAL LIABILITIES AND FUND EQUITY 9,278,057.93 6,098,192.64 2,080,246.79 2,584,758.41
21
MONROE COUNTY, FLORIDA
COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS
FOR THE FISCAL. YEAR ENDED SEPTEMBER 30, 1985
PROPRIETARY FUND TYPES ACCOUNT GROUPS
UeneraT General Total
Capital Internal Fixed Long-Term (Memorandum
.Projects Enterprise Services Assets Debt
2,808,409.90 2,808,409. 90
28,414,835.25 28,414,835.25
20,211.00 20,211.00
2,175,378.20 448,638.00 2,175,378.20
448,638.00
510,165.06 200,302.41 710,467.47
6,415.94 145,730.94
1,975,804.34 18,806,810.36
11 ,428.57
1,982,220.28 5,514,164.16 648,940.41 28,414,835.25 53,541,909.69
2,229,546.04 18,085,293.25 670,579.38 28,414,835.25 2,375,593.47 71,817,103.16
22
MONROE COUNTY, FLORIDA
COMBINED STATEMENT OF REVENUES,
EXPENDITURESNMENTAL FUND AND TYPECHANGES N FUND BALANCE
ALL FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Special Debt
General Revenue Service
Revenues
5,940,108.03 9,747,410.34 102,5111.31
Taxes
Licenses Permits 1,6 0,045. - 0 -
Intergovernmental Revenues 6, 55,5O3m 1,193,766.37 223-8140�43
Charges for Services 1,359,435.46 19 ,7 6� 7 - 0 -
Fines & Forfeitures
30 224.22 1,105,103.14
Interest Income 671,967.11 41 ,231.64 172,078.66
Miscellaneous Revenue 327,966.77 34 863.34
Total Revenue ,9 �,2 OmB4 3, ,2 m9 9 , �4
Expenditures
General Government 7,9 9,644.37 253,373.4 - 0 -
Publi'c Safety 1,2 , 25.46 7, 73,902®0 - 0 -
Physical Environment 467,548.95 - - - 0 -
Transportation 1,231,937.81 2,798,241.080 -
Economic Environment 211,424.22 - 0 - - 0
Hunan Services 2,460,1 0.51 - 0 - - 0 -
Culture and Recreation 1,18,30 .33 1,243,147.77 - O -
Debt Service: 0 - 0 - 715,000.00
Principal Retirement - 0 - _ 0 - 230 886.07
Interest & Fiscal Charges
Total Expenditures , , 9�6 22 ,66 94 ,Bf 6®
Excess Of Revenues
Over/(Under) Expenditures 2 177 281.19 1.1144 629. 1 (447,4 1.67)
Other Financing Sources (Uses): - 0 - - O -
Transfers From Other Funds 412,740.45 - 0 „µ
Transfers To Other Funds (500,200.00) - 0
Total Other Financing Sources 459.55) - 0 - - 0 -
(Uses) {B7,
Excess Of Revenues And
Other Sources Over/(Under)
Expenditures Other Uses 2,089,821. 1,144,69. 1 ( 47, 81®67)
Fund Balance, October 1, 1984 5,900,329.06 4,500,664.96 1,791,376.39
Fund Balance, September 30, 1985 7,9 0,150.70 5,645,294.57 1,343,8 4.72
23
COUNTY,
COMBINED STATEMENT OF REVENUESMONROE, EXPENDITURESTAND CHANGES IN FUND BALANCE
ALL GOVERNMENTAL FUND TYPES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Capital Special Totals
Projects Assessment (Memorandum 0nly)
2,463,723.72 1,897,535.86 20,151,289.26
0 0 - 1,660,045.69
1,059,433.30 4,512.33 10,159,182.71
0 15,887.60 1,56 ,03 .43
0 - 0 .- 1,135,327.36
56,792.05 207,800.64 1,524,870.10
- 0 - 955.24 363,785.35
TLT7 I_pT4-9-.-(77- T-1 2-6-6-9-167-. -36-36-3-58-9—A6
0 - 64,733.90 8,307,751.73
2,105,322.31 869,306.25 12,217,456.02
0 - 0 - 467,548.95
0 40,008.13 4,070,187.02
0 - 0 - 211,424.22
2,460,180.51
0 501,611.26 2,883,067.36
0 - 0 - 715,000.00
0 0 - 230,886.07
T TOT-32-2- -1'- -
=,4E1:=,659.54 77,56
1,474,,626.76 6__..m�51032.13 1 LO-00,�111-02
500,200.00 - 0 - 912,940.45
(642,901 21)
_jO O�
,200.00 (142,701.21) 270,039.24
1,974,826.76 508,330.92 5, 70,1 7.26
7,393.52 112,1494L078.68 13,613 842-61
_
1,982,220.28 2,002,409.60 18,963,969.87
24
MONROE COUNTY, FLORIDA
COMBINED STATEMENT OF REVENUES, EXPENDITURES
U ES AND CH
REVENUESFUND IN FTYPESUND BALANCES
BUDGET AND ACTUAL - GENERAL
FOR THE FISCAL. YEAR ENDED SEPTEMBER 30, 1985
General Funds
Final
Ld2et Actual
Revenues
6,071,080.00 5,940,10 .03
Tars 1,10 ,300.00 1,6 0,045.
69
Licenses Permits ,179 G 6,955,503.56
Intergovernmental Revenues 40,571.00 1,359,4 5.46
Charges for Services ,531.50 30,224.22
Fines Forfeitures 300, 0.00 71,967.11
Interest Income 271,347.56 327,966.77
Miscellaneous Revenue 6, 4 -04 6, ,
Total Revenues
E�pn i tr°�s
,523,323.66 7,989,644.37
General Government 1, 53,027.27 1,268,925.46
Public Safety 581,175.14 467,548.95
Physical Environment 2,482,741. 9 1,231,937.81
Transportation 271,172.00 211,424.22
Economic Environment ,205,596.66 ,460,15 .51
Human Services 71 1 237,667.2 1 1 308.33
Cultur~ Recreation 0 � 4 9m
Total Expenditures
Excess Of Revenues 3� 1) 2,177�201�1
OverAUnd rs) Expenditures ( 40,
Other Financing Sources (Uses): (105,513.29) - 0
Reserve For Contingencies531,76 ®12 412,740.45
Transfers From Other Funds Transfers To Other Funds (500 2O0®OO) (500,200.00)
-
Total Other Financing Sources (73,9 5.17) (87,45 .55)
(Uses)
Excess Of Revenues And
Other Sources Over/(Under) 2,089,821.64
Expenditures An Other Uses
(914,618.98)
Fund Balance, October 1, 184 5® 0 ,32 �0
5L90, �0
Fund Gal ante$ September 30, 1985 4,985,710.08 71 . 3 7,90,150.70
25
MONROE COUNTY, FLORIDA
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL - GENERAL AND SPECIAL REVENUE FUND TYPES
FOR THE FISCAL. YEAR ENDED SEPTEMBER 30, 1985
Special Revenue Funds
Variance Variance
Favorable Final Favorable
(Unfavorable) LBLet Actual (Unfavorable)
(130,971.97) 9,319,309.00 9,747,410.34 428,101.34
551$745.69 - 0 0 0
(1,134,676.42) 1,818,677.35 1,915,919.09 97,241.74
418,864.46 96,988.66 193,766.37 96,777.71
(2,307.28) 849,000.00 1,105,103.14 256,103.14
371,967.11 192,000.00 416,231.64 224,231.64
56 619.21 2,850.00 34 7 863 34 32 013.34
12=, 8,�82 5 E3:,K-t,j-j:.-16 I —4——46—�8-9T
T
533,679.29 2949758.35 253,373.46 41,384.89
84,101.81 7,98 ,33 .18 7,973,902.00 129431.18
113s626.19 - 0 0 0
1,250,804.08 4,184,363.38 2,798,241.08 1,386s122.30
59,747.78 - 0 - - 0 0
745,416.15 - 0 - - 0 0
—99,358.—90 1 575,373 00 1 '
,243 147 77 332,225.23
2,88 6--7-34.20 f2 =4.�� T- --
1L772,163.60
1,017,975.00 (_1,762,002.90) 1.,1�4462�9.61 2L9�0663�2.51
105,513.29 (172,641.00) - 0 1729641.00
(119,047.67) 0 - 0 0
- 0 0 0
(13?534.38) (172,641.00) 0 172 641 00
3,004,440.62 (1,934,643.90) 1,144,629.61 3,079,273.51
0
4,500,664®9 500,66 4.L6 - 0 -
3,004,440.62 2,566,021.06 5,645,294.57 3,079,273.51
26
MONROE COUNTY, FLORIDA
COMBINED STATEMENT OF REVENUES,
GENERALEXPENDITURES
AND
CHANGES
FIN FUND
BALANCES
BUDGET AND ACTUAL AND
FOR THE FISCAL YEAR ENDED SPTMBER 30, 18
Totals-(Memorandum-Only
Variance
Favorable
Budget
Find Actual (Unfavorable)
Revenues
--- 15,390,38 �0 15,687,518.37 297,129.37
Taxes 1,390,30 -00 1,660,045.69 551,745.6
Licenses Permits 9,10 300.00 8,371,422. 5 (1,037,434.68)
Intergovernmental Revenues , 1,871,401.83 515,642.17
Charges For Services 1,037,559.6681 1,135,327.3 253,7 .86
Fines Forfeitures 92, 00.00 1,088,198.75 59 ,198.75
Interest Income 2 197.56 362,830.11 88,632.55
Miscellaneous Revnu 2 �02, 3 3 , , � 6 , ,70 ®7
Total Revenues
Expenditures
B,818,0 2.01 8,243,017.83 575,0 4.1
General Government ,33 ,360.45 9,242, 27.46 96,532.99
Public Safety 581,175.14 467,548.95 113,62 .19
Physical Environment 6, 67,105.27 4,03 ,178.89 2,636,926.38
Transportation 271,172.00 211,424.22 59,747.7
Economic Environment 3,205, 9 .6 2,4 0,180.51 745,416.15
Hunan Services 2,813 040.23 2 381,45 .10 431,584.13
Culture Recreation 3 633� ,68-09
3,8
Total Expenditures -
Excess Of Revenues 3, 21,91080 51924, 07.51
Over/(Under) Expenditures (2,6 2,696.71)
Other Financing Sources (Uses): (27B 154.29) - 0 278,1 4.29
Reserve For Contingencies 1,7BB�12 412,74 .45 (119,047.67)
5
Transfers From Othe Funds (53 2000 ) (500,200.00) - 0
Transfers T Other Funds ®-
Total Other Financing Sources (246,566.17) (87,45 W55) 159,10 - 2
(Uses)
Excess Of Revenues And
Other Sources Over/(Under) 3,234,451.25 6,083,714.13
Expenditures Other Uses (2,849,262�BB)
94® 2 00,400,994.02 0
Fund Balance, October 1, 194 10,400, -
Fund Balance, September 30= 19$5 7,551,731.14
13,635,445.27 ,083,714.13
27
MONROE COUNTY, FLORIDA
COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY
ALL PROPRIETARY FUND TYPES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Total
Memorandum only
Internal Years Ended September 30
lF' , Revenues
R En rise
Service 1985 1984
Operat n _.s
To s 686,692.95 - 0 - 686,692.95
Charges For Services 2,162.20 1,375,311.02 606,436.21
General Taxes 1,377,473�22 11142�203�96
245,935.63 - 0 - 245,935.63 22,531.94
Intergovernmental Revenue 14,141.78 - 0 - 14,141.78 31,143.15
Special Assessments And Waste Fees 5,511,233-51 - 0 - 511,23-1-91 5,254,110.28
Total Operating Revenue 6,410,116.07 1,375,311-02 _7.,835,411.09 7,056,425-54
Operating Expenses
Personat Services 1,331,532.01 - 0 -
Professional Services 1,331,532.01 1,442,701�33
2,033,028.58 - 0 - 2,033,028.58 1,832,013.00
Repairs And Maintenance 415,620.18 - 0 - 415,620.18 471,811.73
Depreciation And Depletion 824,113.21 - 0 -
Payment Of Claims - 0 - 1,505,293.05 824,113.21 771,553.04
Operations L64,51)8-67 0 - 1,505,293.05 868,560.02
Total Operating Expenses 5,068,802.65 101,29-1-05 L64,508-67 _191-928.03
6,574,095.70 6,186 567.15
1,391,363.42 (129,982.03) 1,261,381.39 869,858.39
28
MONROE COUNTY, FLORIDA
COMBINED STATEMENT OF ALL VENUES,ETARYEXPENSES
AND
CHANGES IN FUND EQUITY
FUNES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Total
Memorandum Only
Internal Years Ended September 30
erp
Entrise
Service 1985 l
44,382.42 543,147.25 544,632.97
Non-Operatin Revenues (Expenses) 498,764.83 - 0 2 (948,147.79) (961,714.95)
Interest Income t948,147.79) _ (10,086.98) (34,345.92)
Interest Expenses And Fiscal Charles (10 086.98) 0
Loss On Disposition Of Equipment — 44,382.42 (415,087.52} (451,427.90)
469.94)
Total Non-Operating Revenues (Expenses) (459, 599.61) 846,293.87 418,430.49
931,843.48 (85,
Income (Loss) Before Operating Transfers _ (270,039.21) (263.540.59)
(270 039.24) - O
Operating Transfers In (Out) 154,889.90
661,854.24
(85,599.61) 576,254.63
Net Income (Loss)
734 540.02 5,586,849.94 5 43I,960.04
4 852,309.92 $49.94
Fund Equity, October 1,1984 6,163,104.57 5,586,
5,514,164.16 648,940.41
Fund Equity, September 30, 1985 -
29
MONROE COUNTY, FLORIDA
COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION
ALL PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Internal Totals
f Enterprise Service (Memorandum_2nly)
Sources O
Operations
Net Income (Loss) 661,854.24 (85,599.61) 576,254.63
Items Not Requiring Working Capital
Depreciation And Depletion 824,113.21 - 0 - 824,113.21
Amortization Of Discount On Bonds 14,342.61 - 0 - 14,342.61
Loss On Disposal Of Fixed Assets 086-98 0 - 10,086.98
Working Capital Provided By Operations T,_5 TO_,'3_9 7®0 4 T85,599.6T) T,4N, 9 .41
Decrease In Restricted Assets 2,917,344.11 - 0 - 2,917,344.11
Proceeds From Long-Term Note 123,555.00 - 0 - 123,555.00
Decrease (Increase) In Working Capital (2802101-99) 65,
599a61 (19_ 38)
._j 206.
Total Sources Of Working Capital 4,270,490.16 - 0 - 4,270,490.16
Uses of Working Capital
Decrease (Increase) In Liabilities Payable
From Restricted Assets
Revenue Bonds 2,937,150.50 0 - 2,937,150.50
Other Liabilities ___1,675.48 0 -
Total Decrease In Liabilities Payable From 1,675.48
Restricted Assets 2,93 ,825. €3 0 - 2,938,825.98
Retirement Of Long-Term Debt And Portions
Becoming Current 618,555.00 0 - 618,555.00
Increases In Restricted Assets 321,758.47 0 - 321,758.47
Additions To Property, Plant And Equipment _._�91,350_71 0 - 391,350.71
Total Uses Of Working Capital 4,270,490.16 0 - 4,270,490.16
Increase (Decrease) In Components of
Working Capital
Cash 250,124.00 48,229.51
Investments 298,353.51
Accounts Receivable 657,359.56 (131,831.72) 525,527.84
Accounts Payable And Other Current (202,052.87) (7,784.42) (209,837.29)
Liabilities (424.2_624.70) 5,7 7.02 (418,837.68)
Increase (Decrease) In Working Capital 280,805.99 (85,599.61) 195,206.38
30
r
GENERAL FUND GROUP
row
MONROE COUNTY , FLORIDA
GENERAL REVENUE FUND
BALANCE SHEET
SEPTEMBER 30 , 1985
u_ ASSETS
Cash 328 , 994. 07
Investments 6 ,826 , 748. 08
Receivables :
Delinquent Taxes 30 , 937 . 73
Allowance For Uncollected Taxes ( 1 ,54 . 89 )
Accounts 20 ,883 . 79
Due From Other Funds 644 ,817 . 27
Due From Other Governments 1 , 186 381 . 24
Total Assets 9, 037 , 215 . 9
LIABILITIES AND FUND BALANCE
Liabilities :
Accounts Payable 698 , 599. 9
Contracts Payable 17 ,667 . 90
Deposits Held In Escrow 56 , 130 . 90
Due To Other Funds 186 , 262 . 90
Due 'To Other Governments 85 , 72 . 95
Deferred Revenues 88 , 935 . 86
Other Liabilities 7 , 179. 14
Total Liabilities 1 , 140 , 503. 61
Fund Balance:
Reserve For Encumbanc s 4, 729. 05
Reserve For Library , Children ' s Room 11 ,428. 57
Unreserved 7 ,880 , 554 . 0
Total Fund Balance 7_,896 , 711 . 68
Total Liabilities and Fund Balance 9,037 ,215 . 29
31
M0NROE COUNTY, FLORIDA
GENERAL REVENUE FUND
STATEMENT OF REVENUES, EXPENDITURES 8 CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED IEPTEM8ER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Revenues
310 Taxes D Current Taxes d,O7l"08D.O0 5^88I,440.72 (I09"�3g.2�)
`--~—311.200 Delinquent Taxes - O - 12,454.68 12,454.68
6,212.63
311.201 Tax Redemption 46,212.63 ~
Total Taxes 6 (E3E,g��g�)
Permits
Licansem l�5,OO�.DO l42,948-84 7,g48.��
----- Occupational—
322.100 guildingpermi~s- 900,000.00 1,440"870.85 540,870.85
322.103 Competency Cards 0,000.00 66"545.50 (2°454.50)
329.100 County Pound - Licenses 1`200.00 3"505.50 2,205.50
329.I01 County Pound ~ Shelter Fees 2,000.00 6,175.00 175.00
Total Licenses & Permits I�JC�Lc��O�T 1 66L£�!.6-9
lO°lll.00 80,512.00 10,501.OD
`--'-- - —Defense 5l D�9 OQ 61,039.00 O ~
33l.4lU Fo4 AlP~MnI " . -
331.410 FAA AlP-05 1,026°379.00 72"902.61 (953,476.39)
33I.411 FAA ADAP - Marathon 5IR - O - 3"453.16 3,453.16
331.4I1 Faderml/AlP-04 Marathon Master Plan 30,557.97 26,147.79 (4,4I0.I8)
331.492 Transportation III - Federal monies 22,093.04 19`656.46 (2°436.58)
331.492 Federal Monies - Transportation II{ 80,349.00 59,990.79 (20,398.21)
331.527 JTPA Liaison FY 34/85 48,311.35 42°902.65 (5,408.70)
33l~527 JTPA Liaison FY 85/86 60,003.07 11,822.31 (48,180.76)
33I~d8g Senior Community Service Project I56,970,48 185~808.01 28,837.53
33l~§Bg Senior Community Service Project FY 85/86 159,900.00 26^773.63 (133,126,37)
33l~694 CCE State Monies FY 84/85 229,20I.94 220,694,51 (8,507.43)
32
MONROE COUNTY, FLORIDA
GENERAL REVENUE FUND
S"i-ATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL_ YEAR ENDED SEPTEMBER 30, 1985
Variance
Final Favorable
Revenues
Budget Actual (Unfavorable)
330 Inter over°nmental Revenues
3 694 CC State Monies FY 85/86 283,190.00 79,573.60 (203,616.40)
331.905 Homemaker Program Federal FY 83/84 28,433.84 27,778.46 (655.38)
331.905 Homemaker Program Federal FY 84/85 109,878.00 84,.187.50 (2.5,690,.50)
331.906 Nutrition C-I Federal FY 83/84 52,365.4.1 51,912.15 (453.26)
331.906 Nutrition C-I Federal FY 84/85 170,4.14.00 114,339.41 (56,074.59)
331.907 USDA Commodities FY 83/84 (CI) 18,011.54 12,585.07 (5,426.47)
331.907 USDA Commodities FY 84/85 (CI) 32,205.00 14,318.35 (17,886.65)
331<908 USDA Commodities FY 83/84 (CII) 3,671.34 3,287.37 (383.97)
331.908 USDA Commodities FY 84/85 ((:.II) 9,910.92 4,164.5.1 (5,746.41)
331.909 C-II Nutrition federal FY 83/84 6,335.43 5,493.56 (841.87)
331.909 C-II Nutrition Federal FY 84/85 43,606.00 33,129.51 (10,4761.49)
332.100 Federal Revenue Sharing 654,281.00 658,605.00 4,324.00'
333.100 Payments in Lieu - Federal Housing 10,000.00 44,.562.75 34,.562.75
333.200 Payments in Lieu 292,359.00 341,660.00 49,301.00
333.201 Payments in Lieu - Bureau Fish/Wildlife 6,688.00 141,227.00 134,539.00
333.900 Payments in Lieu - federal Condemnations - 0 - 1,905.88 1,905.88
334.290 Medical Examiner (Grant 9,394.00 9,814.00 420.00
334.390 Artificial Reef - State ONR 11,771.88 .11,771.88 - 0 -
334.390 Lake Channel Markers 9,317 24 9,242.24 (75.00)
334.390 Cosa Key Channel Markers 2,142.64 2,.142.64 _ 0
334.390 Tavernier Creek Channel Markers 3,439.20 3,356.70 (82.50)
334.390 Garrison Bight Boat Park 49,846.32 49,846.32 - 0
334.390 Marathon Park Boating Facilities 34,191.82 39,961.82 5,770.00
334.390 Duck Key Channel Markers 2,433.60 2,433.60 - 0
334.390 Key Colony Beach Channel Markers 3,059.92 3,059.92 - 0
334.390 Lakes Channel Markers II 14,377. 2 - 0 - (14,377.52)
33
MONROE COUNTY, FLORIDA
GENERAL REVENUE FUND IN FUND BALANCE
STATEMENT OF REVENUES, EXPENDITURES & CHANGES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Revenues
330 Intergovernmental Revenues 6,744.50 - '334.400 State -
tification, Prior Year 6744.50
Highway Beau 21,,500-00 - 0 - (21,500-00)
Key Largo Airport State Grant 4,050.14 (52,970.86)
334.402 57,021.00 334.410 DOT, AIP-05 1,697.66 1,603.42 (94.24)
334.411 State/MARA Master Plan 16M0 - 0 - (6,163.00)
6,
334.493 CSTF Grant/State Transportation Monies 6,163.00 6,163.00 - 0 -
334.493 Transportation 94,357.15 - 0 -
334.500 M. C. Comprehensive Plan Revisions 94,357.15 100,000.00 (134,073.00)
334.503 Growth Management Plan - Phase 11 234,073.00 (53,813.00)
77,000.00 23,187.00
334.504 Habitat Conservation Plan-North Key Largo - 0 -
-pact Aid 10,611.98 10,611.98 - 0 -
334.601 Entrant In 6483.00 6,483.00
334.690 Community Serv. Blk. Grant-Medical Exams 34,,500.00 18,681.83 (15,818.17)
334.690 LSP State Monies FY 84/85 34,500.00 13,499.01 (21,000-99)
334.690 LSP State Monies FY 85/86 - 0 - 31,697.03 31,697.03
334.691 CCE - Local Services - Transportation 8,572.,00 5,999.99 (2,572.01)
334.692 CSBG State 53,578.00 - 0
334.710 St -
ate Aid to Libraries 53,578.00 1,403.70 1,403.70
- 0 - -
334.790 Fla. Boating Imp. - Prior Year 400.00 400.00 0
334.901 Maint. & Service,
Civil Defense, State 102,824.00 82,851.31 (19,972.69)62,194.OQ
334.901 Radiological Emergency Preparedness 986,903.00 1,049,097.00
335.120 State Revenue Sharing 4,607.88 1,607.88
335.130 Insurance Agents' Licenses 3,000-00 44,791.70 (5,208.30)
335.1,40 Mobile Homes 50,000-00,000-00 69,426.49 (5,573.51)
335.150 Alcholic Beverage Licenses 75 2 318 283.73 418 283.73
1,900,000.00 (je_
335.180 State Sales Tax 6 71_� -)
T' _, 9T.�7
Total Intergovernmental Revenue 7,57—,37076
Z�
34
MONROE COUNTY, FLORIDA
GENERAL REVENUE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL, YEAR ENDED SEPTEMBER 30, 1985
Variance
Final Favorable
Revenues Budget Actual (Unfavorable)
340 Char es F or Services
'rv'cp's
Char
5 'or N
3 5T
41 0—Excess Fees Tax Collector 100,000.00 385,931.14 285,931.14
341.530 Circuit Court Fees 520,000.00 536,799.67 16,799.67
341.531 Public Defender Fees -0- 41,215.39 41,215.39
341.540 County Court Fees 30,000.00 29,515.00 (485.00)
341.550 Reimbursement Supervisor of Elections 2,500.00 6,111.1.1 3,611.11
342.300 Reimbursement Feeding Prisoners - 0 - 792.29 792.29
342.301 Reimbursement Utilities Juvenile Home - 0 - 2,470.00 2,470.00
346.900 Transportation Taxi Remittance Human Serv. - 0 - 8,266.00 8,266.00
347.100 Non-Resident Fees 1,000.00 1,450.40 450.40
347.101 Xerox Cormnissions 20,071.00 20,071.30 .30
347.290 Tolls & Dockage 6,000.00 10,175.50 4 175 50
Total Charges For Services
6 Eg" �. (T i2(TT?_1_;_9 7778 _363lT 80
350 Fines & Forfeitures
_TTT_0 _Mega 7_Aid Services 17,137.50 14,830.00 (2,307.50)
352.000 Library Overdue Books 15,394.00 15 394.22 .22
Total Fines & Forfeitures 72-77T.2-8
360 Interest Income
—7T6-f-W—Interest Income-SBA/General Operations - 0 - 114,800.22 114,800.22
361.002 Interest Income-SBA/FRS - 0 - 1,947.86 1,947.86
361.100 Interest on Time Deposits 230,000.00 436,341.23 206,341.23
361.101 Interest on Time Deposits FRS 10,000.00 34,883.22 24,883.22
361.102 Interest on Daily Repo 50,000.00 - 0 - (50,000.00)
361.103 Interest on Daily Money Market - 0 - 78 891 33 78 891 33
Total Interest Income 2_9�_O_MTTU
35
MONROE COUNTY, FLORIDA
GENERAL REVENUE FUND
STATEMENT OF EVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR R THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Variance
Favorable
Final Actual (Unfavorable)
Budget
Revenues
5,281.00 (719.00)
Miscellaneous Revenues 6,000-00 23,387.90
3f2—.o-UO Rents 60,000-00 83,387.90 (90,000.00)
362.001 Rents - Marathon Airport 90,000.00 - 0 - 99,130.67
362.002 Taxes 0 - 99,130.67
362.003 Rental Income - County Home 0 - 100.00 .100.00
364.410 Sale of Surplus Equipment 0 10,297.51 10,297.51
Indigents - 0 - (21,474.81)
366.900 Reimbursement part Donations 21,474.81 1,000.00 - 0 -
366.901 Key Largo Air 1,000.00 - 0 -
366.902 1 end-A-Hand Donations - West Family 684.00 '684.00 (1,867.84)
366.903 Lend-A-Hand Donations 2,228.84 361.00 .94
366.924 LSP Project Income FY 85/86 1,583.55 1,584.49 (920.25)
366.925 Project Income - Homemakers FY 83/84 5,200.00 4,279.75 1,036.52
366.925 Project Income - Homemakers FY 84/85 5,427.98 6,464.50 (7,194.01)
366.926 Project Income - CI, FY 83/84 29,500-00 22,305.99 57.49
366.926 Project Income - CI, FY 84/85 324.16 381.65 (1,427.77)
366.927 Project Income - CII, FY 83/84 6,500.00 5,072.23 (550.60)
366.927 Project Income - CII FY 83/84 2,685.70 2,135.10 (1,663.71)
Project Income - Transp. 111 40736.29
366.928 me - Transp. III FY 84/85 6,400.00 - 0 -
366.928 Project Income 108.45 108.45 183.80
366.929 CCE Project Income FY 84/85 3,000-00 3,183.80 17,598.72
366.929 CCE Project income FY 85/86 1,000.00 18,598.72 9,998.59
369.300 Refunds Prior Year 1,000.00 10,998.59
369.900 miscellaneous Revenue - Gen. Revenue 1,000.00 471.32 (528.68)
369.900 Miscellaneous Income -- Library - 0 1,804.87 1,804.87
Telephone Commissions 2,752.78 1,252.78
369.901 _ Welfare 1,500.00
369.902 Reimbursement - 0 - 176.75 176.75
369.903 Refunds Prior Year - FICA Reimb.
36
MONROE COUNTY, FLORIDA
GENERAL. REVENUE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGE; IN FUND BALANCE
FOR THE FISCAL. YEAR ENDED SEPTEMBER 30, 1985
Variance
Final Favorable
Revenues Budget Actual (Unfavorable)
Miscellaneous Revenues
369.904 Courthouse Repairs 22,770.96 23,270.96 500.00
369.905 Refund Prior Year - Gas tolling Other Govt - 0 - 7,635.20 7,635.20
369.906 Copies - Court Executive - 0 - 220.62 220.62
369.907 Refunds Prior Year - Insurance Reimb. .. 0 - 61..00 61.00
369.908 Copy Fees - Courthouse Annex - 0 - 4..14 4.14
389.100 Donations - Local History 1,568.08 - 0 - (1,56<8.08)
389.101 Donations - Other 179W74 11,428.57 11.,248.83
389.1.02 Donations - Marathon Library 21.0.32 0 - (210.32)
389.103 Donations - Islamorada Library 97 - 0 - (.97)
..21
Total Miscellaneous Revenues ,341 3:27i4X.85 —76 .., 70.N
Total Revenues 15,970,.160.82 16,1.17,597.47 147,436.65
37
MONROE COUNTY, FLORIDA
GENERAL REVENUE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGE
� IN FUND BALANCE
FOR THE FISCAL YEAR ENDED 5EPTEMGER 30° 1985
Variance
Favorable
Final Budget Actual (Unfavorable)
j!Ltnditures
General Government 673,128.51 672,811.66 316.85
356,577.02 8 4l�.��
utuv-o1� n"=" "' ^~~^~' commissioners 264.987.5576,681.74"
D2Ol-B3 Clerk to me Board 644,179.06 5b7,4S7.32
0202 Sl6 Clerk Circuit Court90,996.70 22 I53.5G
O2O3-5lg Clerk Circuit Court - Microfilm lI3"lSO~2� 30428U8I 9`299.72
O2Ou-B§ Clerk County Cburt 3l3,580'�� 254`848^20 2°286./3
U2O5-5I3 Data Processing 2�7`l34^93 5l"405'g7 3`39G.O3
O2OG-5lb Electronic Recording 54,8Q4.Om I,357~g7 , O _
VZ07-5l6 Domestic Relatins l"��7`g7 35l"37g^6G 14,469.18
83O0-Sl4 County Attorney 38�^��^84 8�4"l6§^2I 8"l58.3D
O4QO-5l3 Property Appraiser 8b2,�2«^u� 8`Iu7~§2 35~852.38
O4Ul-5l3 Property Appraiser Lawsuit g42"QU0^D0 glI"043^Og 7"95l.63
0500 5l3 Tax Collector ^o,�=~`'� I36^732 6J 1,006.37
06Ol-5l� Circuit Court l37,739^0O 33"]3�~32 5`0l,68
- 38 347.OV , ` `G94 95
O�O2-5l� County Court 72,838.23` 7l,94�,2Q '
O8D� 5l6 State Attorney 138,221.78 l 660.00
O6O4-5I§ Public Defender 139'881~78 22g74� 8g `284.75
U7Dl-�l� Supervisor of Elections %3D,O0B~44 9g"�5�~7� _ O ~
- 99 65O.75 " ` O
0702-5I9 Elections l7,4SQ 12 l7,458,l2 _ _
0702-519 Special Election I17"g6S~4� 94,398.22 23^567~21
0808 �l2 County Administrator , . 98,899.88 838,78
~ 7 � Safety 99°7�8^6614,582.45
�80l-51� Personnel 97,806.09 W�`22�~�4
09Ql 5l9 County Garage- �e� West 650,304.83 �5 85O 68
- 706,155.51 , .
C902 5l9 Courthouse & Annexes ��� ��I 5g �� 824.I5
o9D3-519 Other Administrative Buildings
7O8,B�S.74 , ~ ,
3e
MONROE COUNTY, FLORIDA
GENERAL REVENUE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
p±-nditures
General Government
0904�M County Garage - Middle Keys 98,547.83 62,159g45 36,388.38
0905-519 County Garage - Upper Keys 73,080.69 55,650.47 17,430.22
1001-515 Planning & Zoning 787,239.26 787,149.76 89.50
1003-515 Monroe County Comprehensive Plan 97,357.15 96,957.15 400.00
1003-515 Growth Management Plan - Phase II 311,073.00 163,244.33 147,828.67
1100-519 Advertising 5,000.00 1,774.97 3,225.03
4010-519 Prior Year Refund 1'000.00 162.18 837.82
Total General Government ,T273-39T 6-6 TTffT4-4-.77
iP0ic tibl S=Tfett
H'i—0—2-5 2-4 Building Department 585,002.95 568,111.05 16,891.90
1002-524 Building Department - Supplement 70,919.21 70,919 21 - 0 -
1300-527 Medical Examiner 59,375.00 48,896.31 10,478.69
1401-525 Disaster Preparedness 243,683.33 232,444.08 11,239.25
1,404-525 Civil Defense Maint. & Serv. Grant 105,228.71 105,228.71 - 0 -
1404-525 Radiological Emergency Preparedness 102,824.00 82,771.31 20,052.69
1405-525 FPL Miscellaneous Expenses 658.91 658.91 - 0 -
1.407-525 Maint. & Service Grant - Civil Defense 800.00 800.00 - 0 0
1410-525 Emergency Services Coordinator 107,671.16 95,353.71 12,317.45
1415-522 Fire Marshall 35,800.00 29,889.38 5,910.62
1500-526 Emergency Medical Communications 29,064.00 25,698.55 3,365.4�
1501-521 911 Emergency System 12,000.00 8 154.24 3 845.76
Total Public Safety LT- dt:
�57J-T?7—�-27 4-6 78-z--�l tr
39
MONROE COUNTY, FLORIDA
GENERAL REVENUE FUND
STATEMENT OF REVENUES" EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED 5EPTEM8ER 30, 1085
Variance
Final Favorable
Budget Actual (Unfavorable)
t
vement Grants 127,997.45 I10,043.24 17,954,21
-- '
-537 Artificial Fishing Reef 11,77I.88 11,77I.88 ~ O -
---B4 Pollution Control 364,856.00 270`03$.24 84,816.76
----537 Extension Service 82,7I4.81 71,859.59 I0,855.22
4000-534 Hazardous Waste Study
Total Physical Environment _-�1��i��± _������� _-=c�626�9
Transportation
Beaut�fication 6,744.50 6,736.59 7.91
oyu*-oo� Highway
-- 81,061.25 53,722.24 27 ��9
2400-542 Marathon Airport , 8I,
2402-542 Marathon Airport - xlP-Ol I05.933.50 105,933.50 - O -
2402-542 Key Largo Site Grant/Carry-over 48,474.8I - V - 46,474-81
2403-542 AIP-04/Mastar Plan Update, Mara. Apt, 33,953.30 2I,577.80 12,375.50
2404-542 AlP-05/Runway Lighting 1,146,735.00� � l
Total Transportation ��� TOT � e�.3Economic Environment
~~'^ � Authority/HUD ~ Local Match 24,500.00 24,500.00 ^ O -
-- Veterans' Affairs I3D,357.SB 136,328,08 2,029.50
-- —3406-551 JTPA ~ Liaison 108 l4 501 57,71828
Total Economic Environment _�L��2tu ������� _T9-7—, -- �
40
MONROE COUNTY, FLORIDA
GENERAL STATEMENT OF REVENUES, EXPENOITURESRE1ENUE&FUND CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Final Variance
Expend!I lure-, Budget Actual Favorable
(Unfavorable)
Human -Sery ices
0LO-562-Animal Control - Key West
09.11-562 Animal Control - Marathon 124,392.81 84,161.26 40,231.55
0912--562 Anjm��j Control 76,091.74 64,496,,20
1601-563 Baker Act Servi- Plwltation Key 60,792.72 11,595.54
1606-563 Mental Health ces, 51,415.00 57,911.64 21881.08
143,382.00 50,796.15 618.85
1607-563 Monroe Association Retarded Citizens 141,003,74
1608-563 Baker Act Transportation 8,539.00 8,539.00 2,378.26
1801 562 Welfare Administration 33,000,�00 33,000.0o - 0 -
1802-564 Welfare Servicas 187,785.63 - 0 -
181,747.25 6,038.38
1802-564 Welfare Services FRS 92,203.00 28,066.91 64,136.09 1802 564 Welfare Services Donations 203,997.00 203,997.00
1802-i64 Lend-A-Hand Donations •- West Family 1,000.00 999.82 - 0 -
1303-564 County Home 684.00 684.00 .18
1303-564 State Reimbursement For Distr-ibutioll 336,642.13 321,197.64 - 0 ..
1807--564 Transportation 8,572.00 7,245.21 15,444.49
1807--564 Transportation CTSF 105,114.26 95,296.80 1,226.79
1815 564 S.C.S.P./Federai 9,245.00 9,245,00 9,817.46
1815-564 S-C-S.P,�/Local 156,970.48 154,478.49 - 0 -
181 .5
6-564 -C,,S.P./Federal 20,086.73 19,767'.03 2,491.99
1816-564 S.C.S.P./Local 159,900,,00 26,748.63 319.70
1836--564 Entrant Impact Aid 17,800.00 133,151.37
1845. 10,718.06 2,056.97 15,743.03
'564 CCE Federal Monies FY 83/84 10,718.06
1851 564 Homemaker 826"45 .. 0 - 0 -
1852...564 Nutrition C-1 34,011.44 33,356�41 325.45
88,396.66 655.03
85,541.50 2,855.26
41
FLORIDAMONROE COUNTY,
»Encum`REVENUES, EXPENDITURES FUND
IN FUND BALANCE
STATEMENT OF �EmUE�, EXpENoz/uwES C»°"°^��w6E5 3� l9��
FOR � FISCAL YEAR ENDED SEPTsmuEa ,
Variance
Favorable
Final Actual (Unfnvvable)
Budget
5D� 24
i I2 2ll g5 .
12 7I5 l9 " ` 2,096.58
l853 664 Nutrition C~ll 3O^97l^27 28,874^69 0 _
lB54'5�4 Transportation lIl °§0U.OQ 800^00 ~ 0 -
- ^ 6,483.00 ~
1355 S64 C 5 B @ 6,483.00 9,355.16
- ' ` ~ ^ 233,997.48
1855-564 C.5`8,6~ 243,352.54V _ 6,163.00
1858-564 CCE r�mjas ��TF �rant 6^183`00 20-757 5g 17,572^8I
1857 564 State Transportation38 J3D 4U ` ` 29,364.16
lBS8-664 xRS Handicap Grant - L5p l25"%S8`84 95`924'68 8§ 4g543
lQ6l-�§4 H~~ ukers 254"344'OO Id7'848^57 lg"235^74
- "'�~ , ^ 47 2l8 l� , ^
1862 564 Nutrition C-1 66,445.92 ` ` 23,916.50
I863-564 Nutrition C~lI lgl86SC0 77`�8`5O 2O6g7347
l864-564 Transportation �4,h24~57 0`65l'lO 25`432^79
��-554 �[, FY �/86 Grant L� � 85/8� �`�9^84 �,�7`D5 ,�I^23
1868 5§4 HR5 Handicap - 1,500.00 +^'~''' 67.57
~"°` ^~- Lower Keys l �� QO l,432,A3 8%5,
l��-5§u *wx ~ =x , , �4 lg ^wu
1902~564 AA8P ~ Middle Keys l"�0.O8 l 5OO^ - 0 -
1903 564 �Rp ~ Upper Keys 1,500.00 ° `= 2,551.04
l904~5G4 AA�p - 8�Q Pine 40]O [0 I,448^96G99 §5
- Volunteer Program , - 15,637.85 `
I9Q�-5O4 Older Americansl�,537.�O
2100-564 Legal Aid
2200-564 Museums
Total Human Services �c�=, _
42
MONROE COUNTY, FLORIDA
GENERAL REVENUE
"NUE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Expenditures
_
Cultural And Recreational
0101-573 Fine Arts Council 10,000.00 10,000.00 - 0 -
0920-572 Parks & Beaches 540,354.02 448,496.45 91,857.57
0921-572 Harry Harris Park 426.53 426.53 - 0 -
2600-571 Library Operations 684,645.68 677,144.35 7,501.33
2604-571 Library Jail Grant-Prior Year Refund 1,922.00 1,922.00 - 0
2605-571 Library Bilingual-Prior Year Refund 3MOO 319.00 0
Total Cultural And Recreational 1_,T177)_6r23 1 .78-,3Z�73-3,T 2 U_
Total Expenditures 16,592,864-32 13,805,004.87 2,7817_L859.45
Excess Of Revenues
Over/(Under) Expenditures (622,703.50) 2,935,296.10
Other Financing Sources (Uses):
Reserve For Contingencies (92,185.60) - 0 - 92,185.60
Transfers From Other Funds 531,788.12 412,740.45 (119,047.67)
Transfers To Other Funds (645,186.00) (645,186.00) - 0 -
Total Other Financing Sources (Uses) :1�20_. 4 q3.478) T23 2
43
MOwnVE COUNTY, FLORIDA
GENERAL REVENUE mxn
STATEMENT OF REVENUES, ExpEn0lD0[3 & CHANGES IN nJn0 BALANCE
FOR THE pIlCx/ YEAR ENDED ]EpT[mOEn 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Excess Of Revenues And other
Sources Over/(Under) Expenditures (828,286.98) 2,080,147.05 2,908"434`03
An
d Other Uses
Fund Balance, October l, 1984 _5,816,564. � �c�, =G -_0_-�
Fund Balance, September 30, 1985 4,988,277.65 7,896J11.68 2,908,434JD3
44
MONROE COUNTY, FLORIDA
AIRPORT FUND
BALANCE SHEET
SEPTEMBER 30 , 1985
ASSETS
Cash
Investments 144 , 650. 13
Accounts Receivable 50 ,862. 09
26 , 109. 18
Due From Other Governments
, 221 . 24
Total Assets 11.�9
240 ,842. 64
LIABILITIES AND FUND BALANCE
Liabilities :
Accounts Payable
Contracts Payable 33 ,816 . 50
Deposits Held In Escrow 96 , 950. 78
Due To Other Funds 4,842. 06
Due To Other Governments 11 ,681 . 73
Total Liabilities
147 , 403. 62
Fund Balance :
Unreserved
93L439 . 02
Total Liabilities and Fund Balance
240,842. 64
45
-
M0NROE COUNTY, FLORIDA
AIRPORT OPERATIONS AND MAINTENANCE STATEMENT OF REVENUES, EXPENDITURES�& FUND BALANCEC�;ma�u �m 1985
FOR THE FISCAL YEAR ENDED Ep/E,==^ °~,
Variance
Favorable
Final Actual (Unfavorable)
Budget
Ltvenues 4492,,617041..6623
u9 h74 62 ^~�~ (43`735.70)
493,410.32 ` ' ~ <2� 405 l2)
22,883. 8� ` , .
4g 280 5O ^~~� (59g 55}
3]1.4m '** °^,-"^ " ' 26,812.35~ `
331.420 K.W. Alp-02 27,411^90 43gl5§ 4,391.56
334.400 D0T�«Ip-Qltal Imnu�t Repurt/FA& - 0 - ' ` ^
334.401 Env ronmen Wes
t 5tute Money50
l�L�����,
O2 x
334.420 AlP- Key �-a��= '`"'^^'
` -Intergovernmental Revenue
Total lntmrgn,e
187,074.91 62,074.91
ServicesCharqes for I25 O08 OO15,857.27
& Rentals gO~OUQ-O0 lO5^8�7~2748 )
Leases
O
344^102 Rental Car �ea Q _5���-66
344.103 Concessions and Leases
' Total Charges Fdr Services
���=___
�82 O9
882 O9 ,
Interest Incomet lncume~5.0.&./6enerul Operations ~ D ~ ^ 4)
�"^^°~~ ^��-- t Om Time Deposits10
00
��l.JOD Interest
Total Interest income
8 92
_ _ O.B� `
40.00
� iscellan Year �
0.00
369^300 -~funds�un—� Prior~ prior Year - Insurance 9-2 _______
369.907 Refunds
Miscellaneous Revenue --�—�—�
Total
(16 )
Total Revenues ___
va
MONROE COUNTY, FLORIDA
AIRPORT OPERATIONS AND MAINTENANCE
STATEMENT' OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Fina� Variance
Favorable
Budget Actual (Unfavorable)
Expeneiitures
Transportation
lnternationa9 (0 & 14) 382,884.73 378,301.38 4,583.35
2405.542 Key West AIP-01 548,233.80 545,980.90 2,252.90
2407.542 Key West AIP-02, 54,765..00 38,682.50 16,082.50
2409.542 AIP-03 Runway Safety 26,638.00 - 0 26,638.00
2409.542 AIP-04 Terminal/Improvements 49,318.00 - 0 49 318 00
Total Expenditures 1,
061,839.5.3 839.53 962,964.78 9-0,874.75
Excess Of Revenues
Over/(Under) Expenditures (217,990.31 (135 31l 41)
82_,6 78-90
Other Financing Sources (Uses):
Reserve For Contingencies (13,327.69) 0 - 13,327.69
Transfers Front Other Funds 144,986.00 144,986.00 - 0 -
Transfers To Other Funds - 0 0 0
Total Other Financing Sources (Uses) '=3�,16 157 L 7]1 —74—TT6-7-0
::a�,3 .N
47
MONROE COUNTY, FLORIDA
AIRPORT OPERATIONS AND MAINTENANCE STATEMENT BALANCE
OF REVENUES, EXPENDITURES & CHANGES IN FOR THE FISCAL YEAR ENDED 5EPTEMBER 30" 1985
Variance
Favorable
Final Actual (Unfavorable)
Budget
Excess Of Revenues And Other 96,006.59
Sources Over/(Under) Expenditures (80,]]2^00) 9,674.59
And Other Uses
-
« __���cz�� ___- U_____
Fund Balance, October l, 1984 _��=_�_
(Z 5h7'57) 93�39J� 9d�86�9
Fund Balance, September 30, 1985 �����
48
or
A
1
f
SPECIALFUND
CONROE COUNTY , FLORIDA
FINE AND FORFEITURE FUND
BALANCE SHEET
SEPTEBER 30, 1905
ASSETS
Cash 224, 6 2. 2
Investments 1 , 629 , 986 . 21
Taxes Receivable Delinquent 37 , 131 . 12
Allowance For Uncollected Taxes ( 1 ,856 . 56 )
Accounts Receivable 52 , 63 . 75
Due From Other Governments 151 , 489. 82
Total Assets 2,094 ,045 . 63
LIABILITIES AND FUND BALANCE
Liabilities :
Accounts Payable 33, 1 6 . 35
Due To Other Fends 49 , 570. 55
Other Liabilities 3,000. 64
Total Liabilities 86 , 557 . 54
Fund Balance :
Unreserved 2 ,007 400 . 09
Total Liabilities and Fund Balance 2,094 ,045 . 63
49
MOmROE COUNTY, FLORIDA
FINE AND FORFEITURE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMQER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Revenues
Taxes
K1300 Currant Taxes 7,286,585.00 7,059,059.84 (227,445.16)
3I1.200 Delinquent Tuxes - U -
Total Taxes 7,796-)o577o 7079-1-6f—.73
Interoovernmental
333.900 Payments In Lieu - Federal - Q - 2,331.83 2,331.83
334-161 State Reimbursement ~ Attorneys' Fees 29,289.96 28,289.96 - 0 -
334.162 Witness Reimbursement 18`270.39 29`05I.01 10,780.62
334.281 State Crime Lab 36,6I7.00 55,522.75 18"905.75
335.200 M. C. Bicycle/Pedestrian Traffic 45,000.08 34,314.21 (I0,605.79)
335.201 Bicycle Grant - Prior Year366.84
Total Intergovernmental Revenue _728 �L�I� 5 _-���l��� 74 t�±5
Charoes For Services
34 518 Excess Fees - Sheriff ~ O - 29,5II,02 29,5I1.02
342.100 Security - Ocean Reef - O - 50^450.25 58,450.25
342.302 Housing Federal Prisoners
Total Charges For Services 24LTO-077� T2Z-,7'1= ���=
Fines And Forfeitures
- Fines 750,000.00 979,962.32 229,362.32
351.200 Forfeited Vehicles - Trust Fund - O ~ 7,687.19 7,887.19
351.300 Court Filings - LEEA 25,000.00 20,545,08 3,545.00
359.000 Court Filings - Civil 7I ll 455.63
Total Fines And Forfeitures _811,�m/7ou �!����± _-�������
so
|
- ^
-
|
�
'
�
�
m0wnO[ COUNTY, FLORIDA
plmE AND FORFEITURE FUND
� STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED lEPrEm8ER 30. 1985
Variance
Final Favorable
� Budget Actual (Unfavorable)
Revenuesi
361.000 Interest Income-S,8.A./6enerm7 Operations - O - 29,986,21 29"986.21,
361.100 Interest on Time Deposits 60,0On.00 1.20°271.92 dO
361.330 Interest Income-Sheriff's Dept. '—
Totai Interest Income�^ L����
Miscellaneous Revenue
369.300 Refunds pr`or Years I,500.08 362.02 (I,137.98)
369.900 Wm. Freeman, Sheriff - Copies l
�~ Total Miscellaneous Revenue
Tnt / Re
venues evenues Lc3 F��3 2�,3 5� 8,627,04u4.59 7
^~
Exoenditures
General Government
�~ 2/00-517 Witness Fees 235,560.35 224,J8l.59 Il,I78.76
4OlO-Bg Refunds Prior Year 578
.58
Total Genera} Govarmment
*~
sl
~'^
�
�
�
MQwR0E COUNTY, FLORIDA
FINE AND FORFEITURE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES
IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEm8ER 30, 1985
Variance
Favorable
Final Actual (Unfmvorab7e
Budget )
�xp��
d� urPls
SafetyPublic 7,627,522.00 7,G27,522^O0 - u -
ff's Budget 2Gg lO2 27 897.73
/�u�-r�� ^"='Sheriff's (N/C @ Insurance) 290"000`00 35'D52^4l 4 I47~�9
��«�-z�^ �~�^ ' Law Enforcement Officers 41`000'00 2O`425~32 3"�24^§�
��oa-a�^ Other23,750.00 ` ^ " ~
2904-521 LEEA Funds4,061.18
2909-521 Confiscated Property-Law Enforcement *
Total Public Safety �e������ —^�—�---- —�
Total Expenditures � ���� _^ . 24,L86.52
7
Excess Of Revenues _-�:� �7<� 6
Over/(Under) Expenditures _-��e�� =____
Other Financing Sources (Uses): ___-_{�_� _-�_0_�
52
MONROE COUNTY, FLORIDA
FINE AND FORFEITURE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BA[ANCE
FOR [HE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Excess Of Revenues And Other
Sources Over/(Under) Expenditures
Arid Other Uses 141,288.82 423,337.58 292,048.76
Fund Balance, October 1, 1984 1,584,150.51 1,584,150.51 - 0
Fund Balance, September 30, 1985 1,725,439.33 2,007,488.09 282,048 76
53
MONROE COUNTY , FLORIDA
ROAD AND BRIDGE FUND
BALANCE SHEET
SEPTEMBER 30 , 1985
ASSETS
Cash 667 ,835 . 54
Investments 2 ,029 , 367 . 02
Accounts Receivable 10 . 00
Due From Other Governments 2762425 . 83
Total Assets 2 , 973 ,638. 39
LIABILITIES AND FUND BALANCE
Liabilities :
Accounts Payable 180, 644. 36
Deposits Held In Escrow 8 ,772. 47
Due To Other Funds 31 ,691 . 74
Due To Other Governments 1 ,000 . 00
Other Liabilities 1 �087 . 12
Total Liabilities 223L195 . 69
Fund Balance.
Reserve For Encumbances -Operations 269 . 47
Reserve For Encumbrances -4 Cent Gas Tax Projects 7 ,000 . 00
Unreserved :
Operations 331 , 353. 28
4 Cent Gas Tax Projects 1 , 343 ,524 . 00
5th & 6th Cent (80 Projects ) 664 , 123. 73
5th & 6th Cent ( 20 Projects ) 404 , 172 . 22
Total Fund Balance 2 , 750 ,442. 70
Total Liabilities and Fund Balance 2, 973 ,638 . 39
54
MONROE COONTY, FLORIDA
ROAD AND BRIDGE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Revenues
Taxes
35.2—.700 4 Cent Gas Tax-4 Cent Projects 750,000.00 957,422.52 207 422.52
Total Taxes OO1aQt 9a 26
Intergovernmental Revenue
3314—.461°—Stafe Mot5-r—cycle Path 4th Projert 3,500.,00 3,500.00 - 0
335.420 County Surplus, 20% Gas Tax.-O&M 232,266.00 273,990.68 41,724.68
335.420 County Surplus Gas (20% 5th&6th) 47,734.00 22,030.25 (25,703.75)
335.421. County Surplus Gas (80% 5th&6th) 750,000.00 766,927.83 16,927.83
335.440 7 Cent Gas Tax, Pour Over Trust Fund 650,000.00 657,561.89 7,561.89
335.441 Special Motor Fuel Use Tax 7,000.00 6,459.96 (540.04)
335.521 Special Road Project Permits 0 - 5,719.50 5,719.50
337.400 Contribution/Key Colony Beach 0 - 26,852.38 26'852.38
'ti;—21.41 5
Total Intergovernmental Revenue 1:,6�9�U-70770-0 T,7-63 174-T.""W9 i 27L_�
Charges For Services
344.9f.")l Road Fee �SFecial Roads .72 988 66 72,988.66 0
Total Charges For Services ::LZ,—988-66 -
Interest Income
361.000 Interest Income.-S.B.A./O & M Regular - 0 4,202.32 4,202.32
361.001 Int. Inc.-S.B.A./Cap Proj 80% 5th & 6th - 0 9,020.93 9,020.93
361.002 Int. Inc.-S.B.A./Cap Proj 20% 5th & 6th - 0 4,754.27 4,754.27
361.006 Int. Inc..-S.B.A./Cap Proj 4 Cent Local 0 w 15,884.83 15,884.83
MONROE COUNTY, FLORIDA
ROAD AND BRIDGE puwo
STATEMENT OF REVENUES, EXPENDITURES a CHANGES IN FUND BALANCE
F8R THE FISCAL YEAR ENDED SEPTEM8ER 30^ 1985
Variance
Favorable
Final Actual <Unfuvnrablm)
Budget
Revenues'
Interest Income t On T�ma Deposits-0 & M Regular 2O,UOO,OD 2l,�Z7.Ol ll°�27.Ul
3�l zoo /nxereu 5 O8O OO 2*"128-23 ' ��
35I'lUU Interest
~' Time »e »sits-20� Projects 5g`O0O'UU 4S,7BI,75 (^,2l8^2u)
^ ^ + n Time Dapnmit»��� p'mJec�s ` ^ 80,616.45 35l.lO� interest
8» Time Deposits-4� projects
�Ol.lOO Interest n _��L����L
Total Interest Income __=��z���
miscellaneous Q U 40.00 40.00
Property-0 & M ' ' 86.71 88.71
]u�.z�� �u/e o' »"�''=anrs O & M - � ~ 7 OO6^35 7,006.35
3b9.3DO Refunds Prior ,evan'e O & M - Q ~ , 4O,gO 40,00
369.9DO Miscellaneous nd Manual.-Operations" - - D _ 4O^O� 4� �8
3�g 9VG Sale 0f Standard Q , ,
36B`9O7 Refunds Prior Year.-Insurance Raimb. ~ - 8
369.9I0 Road Abandonment __������
Total Miscellaneous Revenue
52,608,488-66 _�������
Total Revenues _�__�____
' sa
MONROE COUNTY, FLORIDA
ROAD AND BRIDGE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Expenditures
Transoortation Opp-rations & Maintenance
0940 �41 Road Department 949,208.40 805,387.16 143,821.24
0941-541 Traffic Engineeri6g 7,400.00 7,400.00 - 0 -
0943-541 Boot Key Bridge 74,540.99 68,550.38 5,990.61
0946-541 .04 Gas Tax 388,592.96 62,386.45 326,206.51
09110-.541 Street Lighting 244,311 27 191,307.23 53,004.04
3000-541 County Engineer- 101 052.65 94 857.56 6,195.09
Totai Transportation.-Op. & Maint. T7, t--',r6T 7-T- =2_2T'�t_.7t
Transooration as Road Projects
9445-504 20% Gas Fax, 5th & 6th Project 73,633.82 - 0 - 73,633.32
9465-506 4 Cent Gas Tax 457,643.,89 352,396.76 105,247.13
9505-506 80% Gas Tax, Sth & 6th Project 1,394,344.18 1,142,966.88 251,377.30
9600-541 4 Cent Gas Tax Project 420,646 56 - 0 - 420,646.56
9700-541 Donations-Key Haven Roads 72,988.66 72,988.66 .. 0 .-
Total Transportation-Road Projects :2�_9_,?_57__1T 778_352.Z 3 (,F_9T4_._Fi
Total Expenditures 4LI84,363.38 2,719i 741.08 1,316,1??.30
_
Excess Of Revenues
Over/(Under) Expenditures (1,575,874.72) 232,121-45 1,807,996.1.7
57
mDNROE COUNTY, FLORIDA
ROAD AND BRIDGE FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPT[MBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Other Financing Sources (Uses)- D l
Reserve For Contingencies-8O% Project - -
.00
Total Ot»er, Financing Sources (Uses) =(IZ��£���/ Z2:^����
Excess Of Revenues And Other
Sources Over/(Under) Expenditures And Other Uses (1,748,515.72) 232,121.45 1"980,637^17
-
Fund Balance, October I, 1984 ���� l3�-�� 2,518c��25 _- O
Fund Balance September �0, l98� 7§9�05�3 2J5V�42�D l�8D�37�7
58
MONROE COUNTY, FLORIDA
LAW LIBRARY FUND
BALANCE SHEET
SEPTEMBER 30 , 1985
ASSETS
Cash 1 , 373 . 34
Investments 38 , 731 . 12
Due From Other Governments _1 , 410. 00
Total Assets 41 ,514. 46
LIABILITIES AND FUND BALANCE
Liabilities :
Accounts Payable 764. 34
Due To Other Funds 629 . 37
Total Liabilities 1 , 393. 71
Fund Balance :
Reserve For Encumbrances
Unreserved 36 . 99
40083. 76
Total Fund Balance 40 , 120 . 75
Total Liab -i I ities and Fund Balance 41 , 514 . 46
59
_
MONROE COUNTY, FLORIDA
LAW LlDxxnY n]wo
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND RALAwCE
FOR THE FISCAL YEAR ENDED SEpTEr0ER 30' 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Revenues
Fines n Forfeitures
� ^°
Receipts _-�zB���
Total Fines And ForfeitureInterest s
_=_��=__
Income
Interest income-5'a.«'/Generul Operations - 0 - 731.122,675.25 73l'l2>
361-100 Interest on Time Deposits 3,000-00
Total Interest Income
__=____
__^____l�OUO�O _���9. � _��5��7�
Total Revenues
uit
General Government 23588- � _� � 59�5
7047�6-��lic Defender
_�� �� _______
0 —������
Total Expenditures _� _��2����
Excess Of Reve»ueadj� |����`�) _C�7��o�) —��4����
Over/(Under) Expenditures
oo
MONROE COUNTY, FLORIDA
LAW LIBRARY FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Other Financing Sources (Uses) 0 0 - - 0 -
Excess Of Revenues And Other
Sources Over•/(Under) Expenditures
And Other Uses (36,198.00) (2.,709.08) 33,488.92
Fund Balance, October 1, 1984 _L?,829.83 42,8?L83 0
Fund Balance, September 30, 1985 6,631.83 40,120.75 33,488„92
61
MONROE COUNTY , FLORIDA
TOURIST DEVELOPMENT TRUST FUND
BALANCE SHEET
SEPTEMBER 30 , 1985
ASSETS
Cash 153 , 584 . 33
Investments 564 ,400 . 34
Due From Other Governments 271 009 . 49
Total Assets 988 ,994. 16
LIABILITIES AND FUND BALANCE
Liabilities :
Accounts Payable 113 , 110 . 79
Contracts Payable 28 ,459 . 74
Due To Other Funds — 180. 60
Total Liabilities 141 , 751 . 13
Fund Balance :
Unreserved :
District I - Cultural 72 , 288. 53
District I - Promotional 207 , 654 . 14
District II - Cultural 32 ,257 . 38
District II - Promotional 39 , 196 . 68
District III - Cultural 88 , 349 . 46
District III - Promotional 108 , 266 . 67
District IV - Cultural 45 , 137 . 29
District IV - Promotional 90 ,833. 54
District V - Cultural 75 , 417 . 20
District V - Promotional 87 ,842 . 14
Total Fund Balance 847_, 243 . 03
Total Liabilities And Fund Balance 988 , 994. 16
62
MONROE COUNTY, FLORIDA
TOURisT DEVELOPMENT TRUST FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Final Variance
Favorable
Budget Actual (Unfavorable)
Revenues
Taxes
317 0 Tourist Tax Proceeds-District 1 705,000.00 825,821.82 120,821.82
312.1,01 Tourist Tax Proceeds-District 11 69,894.00 104,047.04 34,153.04
312.102 Tourist Tax Proceeds-District 111 169,065.00 287,114.45 118,049.45
312.103 Tourist Tax Proceeds-District IV 177,759.00 225,801.05 48,042.05 312.104 Tourist Tax Proceeds-District V 161,086.00 268,041.73 106,955.73
Total Taxes _ITT1_
Interest Income
3 6 1.0;'.)D Interest Incorne-S.B.A./District 1 0 - 2,730.40 2,730.40
361.001 Interest Income-.`.B.A./District 11 0 - 874.84 874.84
361.002 Interest Income-S.B.A./District 111 0 - 2,593.04 2,593.04
361.003 Interest Income-S.B.A./District IV 0 - 1,308.84 1,308.84
361.004 Interest Income-S.B.A./District V 0 - 2,424.16 2,424.16
361.1,00 Interest On Time Deposits-District I - 0 - 11,414.84 1,414.84
361.101 Interest On Time Deposits-District 11 - 0 - 1,530.45 1,530.45
361.102 Interest On Time Deposits-District III - 0 - 3,778.34 3,778.34
361.103 Interest On Time Deposits-District IV - 0 - 2,581.32 2,581.32
361.104 Interest On Time Deposits-District V - 0 3,615.11 3,615.11
Total Interest Income ____7—z—_ =85
63
_
wOwRO[ COUNTY, FLORIDA
TOURIST DEVELOPMENT TRUST rumo
STATEMENT OF REVENUES, EXPENDITURES & Cx«wGEs IN FUND BALANCE
lg85
FOR THE FISCAL YEAR [mDcn uEp J8/�nu�" ,
Variance
Favorable
Final Actual (Unfavorable>
Budget
Revenues.
miscellaneous Revenue 5�ute -District l 742.5O 548.0O (B13.50
4.5V)
3bo`yo� Donation r '"^ tote Fair-Ois�r1ct lI 67^SO 2o^^"" 54.00
366.902 Donation r/m^ S Fair-District III l75`5Q ��'ov <l3^5O)
368.903 Donation Fla. State Fair-District IV l89.DO l75^�� ^ O
3§b.gD4 Donation Flu. State Fair-District V 5 �y
366.905 Donation Fla, State u r __ -
Tota\ miscellaneous Revenue 10�� _____
7u3 450,873.43
Total Revenues Lc =___-
dit
���ures
CUlture/Recreation
! District I 53�9,l�58^5�D 456,241.63 _83,916.87
110^559 rromotw''=l Advertising- II 65^330^50 54"920^74 10,409.76
110.559 Promotional Advertising-District 163"851~50 149"389`40 14"462.10
110^559 Promotional Advertising-District III l�I"]84.00 ll3"933`O5 47,451.94
11O.559 Promotional Advertising-District IV 281,57
110.559 Promotional m*vertjsing_Oiytrjct y 140"022,50 139, , 18,510,80
110`559 Cultural Events-District l I93,186^00 l74,875^20 19,890,33
27^969^00 8`078'67
110^559 Cultural Events-District {I /0`147^00 22`O74`S5 48`072^45
110^559 Cultural Events-District lll 58,226`00 42,6I9.41 35,606^59
110'559 Cultural Events-District IV §O`7gl^OD 22,118.41 38'672^59
110559 Cultural [vents-District V ,307.0 77 2LL50.23
118.559 Administrative Services _
64
MONROE COUNTY, FLORIDA
DEVELOPMENT FUN
STATEMENT OF' REVENUES TOURIST EXPENDITURES &TRUST CHANGESD IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Final Variance
Budget Actual Favorable
(Unfavorable)
,, Expenditures
Total Expenditures 1,515,373-00 1,143 147.77 332,225.23
Excess Of Revenues
Over/(Under) Expenditures _(291,219.00) 491,879.66 783,098-66
Other Financing Sources (Uses) 0
Excess Of Revenues And Other
Sources Over/(Under) Expenditures
And Other, Uses (291,219.00) 491,879.66 783,098.,66
Fund Balance, October 1, 1.984 55 363,37 355 363 W 37
0
Fund Balance, September 30, 1985 64,144.37 847,243.03
783,098.66
65
t
N
r
DEBT SE VICE FUND GROUP
MNRE COUNTY , FLORIDA
DEBT SERVICE FUND
COMBINING BALANCE SHEET
SEPTEMBER 30 , 1965
1965
Building
Certificates
ASSETS
Cash 302 ,62 . 87
Cash With Fiscal Agent 72 , 875 . 00
Investments 414 , 975 . 36
Accounts Receivable 741 . 20
Taxes Receivable Delinquent 537 . 92
Allowance For Uncollected Taxes ( 26 . 90 )
Total Assets 1 ,448 , 732 . 4
LIABILITIES AND FUND BALANCE
Liablities :
Accounts Payable 12 . 75
Due To Other Funds 3 , 461 . 20
Matured Bonds Payable 690 ,000 . 00
Matured Interest Payable 24 ,075 ® 00
Matured Premium Payable 15 ,800 . 00
Total Liabilities 733 , 348 . 95
Fund Balance :
Reserve For Long-Term Debt 715 , 383 . 50
Total Liabilities And Fund Balance 1 , 448 , 732 . 45
66
MO ROE C00 'TY , FLORIDA
OEBT SERVICE EUN0
COMBINING BALANCE SHEET
SEPTEMBER 30, 1985
Improvement
Bonds
1981 Total
23 , 2 2. 72 325 , 912. 59
3 ,003. 12 732 ,878. 12
605 , 228. 50 1 ,020 , 203 .86
- 0 - 741 . 20
- 0 - 537 . 92
- 0 - ( 26 . 90 )
631 , 514. 34 2, 0 0 , 2 6 . 79
„ 0 - 12 . 7
- 0 - 3,461 . 20
- 0 - 690 ,OOO.00
,003. 12 27 ,078. 12
- 0 - 15 , 00. 00
003. 12 736 , 352m07
_ 2 , 511 . 22 1,343 ,894. 72
631 ,514. 34 2,080 , 246 . 79
67
MOnROE COUNTY, FLORIDA
DEBT SERVICE pUwo
COMBINING STATEMENT OF kEYEwUB" EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMQER 30, l985
1965 1981
Building Improvement
Certificates __�Ids__ _.�t��_'
Revenues.
Taxes 102 O54 25 - O - IO2,054^25
����� ^ 7`D - 8 - 67
DelinquentCT2 l0�5�-�'
Total Taxes ����- ____
t l Revenue - O - 223.250.00 223,250.00
Race rucx proceeus S�4 43 - O - 5 43
Payment In Lieu - Federal
Total Intergovernmental Revenue _�c�==� __^____
Interest income l���4��� _4������ �2z07�66
Tnterest On investments
Total Revenues L25,7�4.28� 2721680L-12 498,404.40
Lxp u/t ures
ServiceDebt G9O OUO OQ 25,000.00 7I5,000.00
? r5�TpJ—� ` `9SU,22 DO 187,828.74 g2G 74 210,773.74
°
Interest - O ~ _�L107�3�
Costs __=_=�___
O
V��,
Total Expenditures L33,057. �?�2�74 g� ,���
Excess Of Revenues (5O7 33� 05) 59,851.38 (447,481~67)
Over/(Under) Expenditures , ,
Fund Balance, October l` 1984 L,222 716.55 56L659 84� 1,7 37 6.]l 9
Fund Balance, September 30, 1985 725,383.50 628,511.22 1,343,894�72
68
i
P r
CAPITAL PROJECT FUND GROUP
v
MONROE COUNTY, FLORIDA
CAPITAL PROJECTS
BALANCE SHEET
SEPTEMBER 30 , 198
ASSETS
Cash 20 ,632 . 54
Investments 1 ,653 ,246 . 27
Due From Other Funds 214 ,4 . 32
Due From Other Governments 341 , 1 7 . 91
Total Assets 2 , 229 , 46 . 04
LIABILITIES AND FUND BALANCE
Liabilities :
Vouchers Payable 5 ,62 . 95
Contracts Payable 241 , 470. 81
Deposits held In Escrow 225 . 0
Total Liabilities 247 , 325 . 76
Fund Balance :
Reserved For Encumbrances ;
Criminal Justice Project-Keay West Jail 3, 200. 94
Criminal Justice Project-Marathon Courthouse 3, 215 . 00
"Total Reserved For Encumbrances 6, 5 . 4
Unreserved :
Criminal Justice Project-Key West Jail 579 ,875. 04
Criminal Justice Project-Marathon Courthouse 102 ,521 . 4
Criminal Justice Project Plantation Courthouse 13 ,090. 60
Criminal Justice Project-Jackson Square Ph . 11 1 , 13 ,990. 76
1981 Bond Issue-Keay Largo Library 24 ,000. 00
1981 Band Issue-Future Library Projects 23 ,445 . 55
Parks And Recreation -Higgs Beach 33 ,753. 22
Fed . Rev . Sharing-Big Pine Key Civic Center 66 , 127 . 6
Total Unreserved Fund Balance , , U
Total Fund Balance IL982., 2?0. 28
Total Liabilities And Fund Balance 2, 229 ,546 . 04
69
MONROE COUNTY, FLORIDA
CAPITAL PROJECTS FUND
STATEMENT OF REVENUES, EXPENDITURES & CxAwsB IN pUwU BALANCE
FOR THE FISCAL YEAR ENDED 5EPTEMBEn 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Revenues
TaxesO l Cent Sales Tax ����723.72 _(336_,256.28)
Interqovernmental Revenue 96�,62l.70 l,033,744.7S 73,123.05
3131.906 U. S. Marshal334.290 State Public Safety Grant 25,688.55 1—
Total lntergovernmenta7 Revenue __���TL�� ���� - �
Interest Income
25 g�4 2g 54361. 0 982 I5 2g`O27.87
� —�t tereat Uo In'es�menta ` O^ l,l27^6g l l27,§9
361.010 Interest On Investments-FRS ~ ~ 1,127.69 1,127.69
36l^OD3 Interest On Investments-1981 Bond Issue ~ O - 2
Total Interest Income _=, :,�4�� ��
5 3�79�4g�� _l�x�����>
Total Revenues �������� ____�___'
70
MONROE COUNTY, FLORIDA
CAPITAL: PROJECTS FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUNGI BALANCE
FOR THE FISCAL, YEAR ENDED SEPTEMBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Expenditures
Public Safety
Criminal Justice-Key West Jail . 2,259,767.72 11676 691.74 583,075.98
Criminal Justice-Marathon Courthouse 120,0€0.00 14,263.52 105,736.48
Criminal Justice-Plantation Courthouse 52,586.00 39,495„40 13,090.60
Criminal Justice-Phase 11 Jackson Square 1,644,1.56.53 348,040.69 1,296,115.84
Criminal Justice-Debt Service 429 000.00 26 830.96 402 169.04
Total Public Safety 750U .25 2$ 05 M3?2a3' ��TS7„94
Culture And Recreation
Parks And Beaches-Higgs Beach 30,691.27 - 0 - 30,693.27
Key Largo Library-1981 Bond Issue 24„000.00 - 0 - 24,000.00
Future Library Projects-1.981. Band Issue 22 763.35 - O - 22,763.35
Big Pine Key-Civic Center, FRS 65,000.00 - O - 65,000.00
Total Culture And Recreation 4 ,456n1i � �?,4a�r,62
Total Expenditures 4,647 966-87 2,1.05 3??.31 2,54"?,644.56
Excess Of Revenues
Over/(Under) Expenditures (835,702.3:3) 1,474,626,t76 2 310,329.09
71
d'
MONROE COUNTY, FLORIDA
CAPITAL PROJECTS FUND
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Other Financing Sources (Uses): 500,200.00 500,200.00 - 0 -
Transfers From Other Funds 400,000.00 - 0 - (400,000.00)
Loan Proceeds 00,2200 :40(�,06�.�)
Total Other Financing Sources (Uses) ��,2 0.00
Excess Of Revenues And Other
Sources Over/(Under) Expenditures 1,910,329.09
And Other Uses 64,497.67 1,974,826.7fi
Fund Balance, October 1, 1984
7 393.52 7,393.52 - 0
Fund Balance, September 30, 1985
71,891.19 1,982,220.28 1,910,329.09
72
SPECIAL ASSESSMENT FUND GROUP
BONRE COUNTY , FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 701
BALANCE SHEET
SEPTEBER 30 , 1966
ASSETS
Cash 21 , 979 . 24
Investments 86 , 190. 88
Taxes Receivable Delinquent 1 , 553 . 81
Allowance For Uncollectible 'Taxes Delinquent ( 77 . 69 )
Due From Other Governments , 129. 5 2
Total Assets 110 , 775 . 76
LIABILITIES AND FUND BALANCE
Liablities :
Vouchers Payable 4,463. 53
Due To Other Funds 2, 76 ® 67
Total Liablities 7 , 1.39 ® 40
Fund Balance :
Unreserved 103 ,636a6
Total Fund Balance 103 ,63 . 3
Total Liabilities And Fund Balance 110 , 775 . 76
73
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 701
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR 'THE FISCAL YEAR ENDED 8EPTEMBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Revenues
Taxes �n6 G2 00 59,484.24 (3,12I.76)
�[��0O Current Taxes ^ ~
3I1.200 Delinquent Tomes - )
Total Taxes __�z���� --=~�---' -----�
t { Lieu 8f Taxes - 0 ~ ~ O
J��.9OO Fe�erel, ,aymenc n
334^391 State Grant, Div. Of Forestry 800.00 600.00 ))
Total Intergovernmental Revenue
^
Charges For Services
<�_� ----���2 ----����
Fees, 52
�41.500-Excess Tax CollectorInterest Income 0
63 40600
36 .000 Interest on investments
992.33
Total Revenues __��c�.� ---=---- -------�
7«
| `
/
� .
'
�
�
mOnR0E COUNTY, FLORIDA
� munlClP4L SERVICE TAX DISTRICT NO. 701
' STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FuwU BALANCE
FOR THE FISCAL YEAR ENDED SEPTEmVEK 30, 1985
- Variance
Final Favorable
Budget Actual (Unfavorable)
�
~ General Government
Commissions And s __-4,052.!00 3,428.31. ____623.69
Lublic
Big Coppitt Volunteer Ambulance 44"003.00 21,264.88 22,818.12
� Big Coppitt Volunteer Fire Department 4
Total Public Safety -_—po�u0.u0
Total Expenditures 94,970.00 50,094.31 —._44�875.69
�
Excess Of Revenues
Over/(Under) Expenditures (31,564.00�) __20,.898-02 5�,46?,02�
�
Other Financing Sources (Uses):
Reserve For Contingencies (10,088.00) ~ Q ~ I0,088,08
Transfers To Other Funds y
� Total Ocher Financing Sources (Uses) {6 ����� ) l����g 9
7s
-
�
'^
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 701
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE,
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Excess Of Revenues And Other
Sources Over1(Under) Expenditures
And Other Uses (51,304.00) 14,579.01 65,883.01
Fund Balance, October 1, 1984 89,057.35 89,057.35 - 0 -
Fund Balance, September 30, 1985 37,753.35 103,636.36 65,883.01
76
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 702
BALANCE SHEET
SEP'TEMBER 30, 1985
ASSETS
Cash 6 , 275 . 08
Investments 157 , 502 . 76
Taxes Receivable Delinquent 329. 83
Allowance For Uncollectible Taxes Delinquent ( 16 . 49 )
Due From Other Funds 10 , 360. 16
Due From Other Governments _ 1290 . 1
Total Assets 176 , 354 . 50
LIABILITIES AND FUND BALANCE
Liablitiess
Vouchers Payable 32 , 789. 75
Due To Other Funds 1531 56
Total Liablities 47 , 21 . 31
Fund Balance :
Reserve For Encumbrances 95 . 94
Unreserved 128 , 937a25
Total Fund Balance 129 , 033419
Total Liabilities And Fund Balance 17 , 354. 50
77
M0NRDE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. /02
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMGER 30, 1985
Varimmre
Final Favorable
Budget Actual (Unfavorable)
Revenues
Tuxes l4O l36 C0 l33"�32.8S (6.303.35)
�IZ3�o Current Taxes ^ ` ) )
311.200 Delinquent Taxes - )
Total Taxes _jz�j= ---= ----
ln L�eu Df Tuxes - 0 ~ - O ' - O -
200.00
334.291 State Grant, Oiv, Of Forestry 600.00 -
00.00
Total Intergovernmental Revenue W77
^
Charqes For Services
1
Fees,T41.500 Excess Tax Collector �_0_� ��5�6 ��
755 7
^'' Interest On investments
�_� £�����
Miscellaneous n I43�2
3��7D�—Miscel)unenum Revenue
�� _=_�_
Total Revenues _L40,136-� ^ ___-__�
78
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE 'TAX DISTRICT NO. 702
STATEMENT OF REVENUE'S, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Expenditures
General Government
Co—nmi—ssions And Fees 11,873.00 9�L461,08 2 411a92
Prsblic Safety
Fishermen's Hospital 65,258.75 56,636.81 8,621.94
Marathon Volunteer Fire Department 116,518.00 89,201.09 27 316.91
Total Public Safety r ,W776-75"
Total Expenditures 193,649„75 155,298.98 38,350.77
Excess Of Revenues
Over/(Under) Expenditures (52,91,3.75) (3,678.47) 49.,235.28
Other Financing Sources (Uses):
Reserve For Contingencies (19,749.99) - 0 - 19,749.99
Transfers From Other Funds 15,656.00 1.0,360.16 (5,295.84)
Transfers To Other Funds (23 406m26) (211515.45) 1,890.81
Total Other Financing Sources (Uses) 27,... } l°,"1 ,29) 344,
79
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 702
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SE9TEMBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Excess Of Revenues And Other
Sources Over/(Under) Expenditures (80,414.00) (l4 833
And Other Uses , 75) 65,580`24^
Fund Balance, October I" 1984 __�3��-g5 _143���g5 �_�
Fund Balance, September 30, 1985 63,452.98 I29,033.19 85,58024
so
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 703
BALANCE SHEET
SEPTEMBER 30 , 1985
ASSETS
Cash 36 , 392. 83
Investments 133 , 357 . 62
Taxes Receivable Delinquent 531 . 60
Allowance For Uncollectible Taxes Delinquent ( 26 . 58 )
Due From Other Governments 400. 15
Total Assets 171 , 655 . 62
LIABILITIES AND FUND BALANCE
Liablities :
Vouchers Payable 3, 300. 74
Notes Payable 28 ,000. 00
Due To Other Funds 18 ,093. 23
Total Leab I i ties 49 , 393. 97
Fund Balance :
Reserve For Encumbrances 279980. 00
Unreserved 94_L281 . 65
Total Fund Balance 12_2 , 261 . 65
'Total Liabilities And Fund Balance 171 , 655 . 62
81
xOwR0E COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 703
STATEMENT OF REVENUES, EXPENDITURES & CoxwGB IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEw8[R JO, 1985
Variance
Favorable
Final Budget Actual (Unfavorable)
Revenues
Taxes BO 676.8O 88,103.99 (2"572.01)
�II3�D Current Taxes ,
311,200 Delinquent Taxes - )
Total Taxes __���� ____�___-
7 In Lieu Of Taxes - 0 ~ ~ 0 ~ - 0 -
�^a.�." '="=' "'^ ' ~''''-'' O 50.00
334.231 State Grant, Div. Of Forestry
Total Intergovernmental Revenue 0-0.00
ServicesCharnes For 7
Fees, Tax CollectorInterest Income <�_� ���� 7��
65
0_ 11 400.65 ,400.
t On investments
10
Total Revenues __���z- � ----�---'
oz
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 703
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Expenditures
General Government
Cormissions And Fees 5,241.00 4,212.48 1,028.52
Public iLLetl-
Conch Key Volunteer Ambulance 28,000.00 0 - 28,000.00
Conch Key Volunteer Fire Department 93 499.00 41,787.83 51 711.17
Total Public Safety —1 :::4.-,T8779-3
Total Expenditures 126,740.00 46 000.3.1 80.L/39.69
Excess Of Revenues
Over/(Under) Expenditures (35,464.00)
15,454-74 90,91.8.74
Other Financing Sources (Uses):
Reserve For Contingencies (11,182.79) - 0 - 11,182.79
Loan Proceeds 28,000.00 - 0 - (28,000.00)
Transfers To Other Funds (31,875.21) (21,642.59) 10,232.62
Total Other Financing Sources (Uses)
:: 2�-6 4T.r,9-) :=6:1, �4=.5 9
83
m0wROE COUNTY, FLORIDA
MonlClPxl 5Bv{CE TAX DISTRICT NO. ma
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND Rx0mCE
FOR THE FISCAL YEAR ENDED 5EPT[w8En 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Excess Of Revenues And Other
Sources Over/(Under) Expenditures (5O S22 �0� 33,812.15 84.334~15
And Other Uses , ^
Fund Balance, October l, 1984 88\449.50 -_0_-
Fund 8alamca, September 30, 1985 37,927.50 122,26I.65 84,334.15
84
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 70
BALANCE SHEET
SEPTEMBER 30 , 195
ASSETS
Cash 1 , & D
Investments 139 , 351 . 52
Taxes Receivable Delinquent 477 . 4
Allowance For Uncollectible Taxes Delinquent ( 23. 87 )
Due From Other Fonds 2, 327 . 11
Duo From Other Governments 264 . 79
Total Assets 155 , 796 . 92
LIABILITIES AND FUND BALANCE
Liabloties :
Vouchers Payable 8 ,475 . 27
Due To Other Funds 11 835 . 08
Total Liablities 2013 0. 35
Fund Balances
Reserve For Encumbrances 81 . 00
Unreserved 135 ,405 . 57
Total Fund Balance 135 ,486. 57
Total Liabilities And Fund Balance 155 , 796 . 92
85
MONRUE COUNTY, FLORIDA
mUnI:lpxL SERVICE TA* DISTRICT NO. nw
STATEMENT OF REVENUES, EXPENDITURES & CHANGES In FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEmBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Revenues�
Taxes .JO 44g OU 35,053,21 (1"395.79)
3II3�O Current Tuxes ,
311.200 Delinquent Tomes - )
Total Taxes __36 � --=-�---' -------�
Services7
, Tux Collector �_�_� ____���� ��
.500 Excess Fees
Interest Income7
t on Investments _�_0 - __LL, ��7� --�,����
_��T�
Total Revenues
__�� ��
�
uit�u�es
General Government 2 330.31
Commissions *no Fees ___,800== _,470-02
�____
i luoteer Ambulance 25'858,76 23,211.24
{slamvrada volunteer Fire Department - 6�5Total Public Safety _���ze�e� --���=== --------
Total Expenditures
_�����-66 2�82�2� 59 .46
86
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 704
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Excess Of Revenues
Over/(Under) Expenditures (76,277.66) (3,125.28) 73�152.38
Other Financing Sources (Uses):
Reserve For Contingencies (12,134.33) - 0 - 12,134.33
Transfers From Other Funds 5,601.00 2,327.11 (3,273.89)
Transfers To Other Funds (16,066.01) (14,235.14) 1,830.87
Total Other Financing Sources (Uses) �,599.34) _ ,908.03) 6 .3
Excess Of Revenues And Other
Sources Over/(Under) Expenditures
And Other Uses (98,877.00) (15,033.31) 83,843.69
Fund Balance, October 1, 1984 150,519.88 150,519.88 - 0 -
Fund Balance, September 30, 1985 51,642.88 135,486.57 83,843.69
87
MONROE COUNTY , FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 705
BALANCE SHEET
SEPTEMBER 30 , 1985
ASSETS
Cash 16 , 784. 70
Investments 642 , 507 . 84
Taxes Receivable Delinquent 1 , 159 . 60
Allowance For Uncollectible Taxes Delinquent (57 . 98 )
Due From Other Governments 2 ,824. 10
Total Assets 663 , 218 . 26
LIABILITIES AND FUND BALANCE
Liablities :
Vouchers Payable 16 , 531 . 26
Due To Other Funds 112557 . 81
Total Liablities 28 ,089 . 07
Fund Balance :
Reserve For Encumbrances 1 ,092 . 64
Unreserved 634 ,036 . 55
Total Fund Balance 635 , 129 . 19
Total Liabilities And Fund Balance 663 , 218 . 26
88
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 705
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Variance
F"inal Favor-able
Budget Actual (Unfavorable)
Revenues
Taxes
311.600 Current Taxes 344,691.00 332,912.73 (11,778.27)
311.200 Delinquent Taxes - 0 - 1,327.43 1,.327„43
Total Taxes 344,59 m 3,3 24I a 1G O 45 m 4)
Charcaes For Services
341.500 Excess Fees, Tax Collector e - 0 2�824.1.C1 2,824„10
Interest Income
'361.AOfJCI Interest On .investments - 0 _ 52,788.1.5
Total Revenues 344,691.00 389,852.41 45,161.m41
Expenditures
u_ General Government
Caoix ais.siorrs=N And Fees 20,394.00 19,690 97 70.3.03
PubTtc Saiety
Tavernier Volunteer Ambulance 142,594.00 84,,501.84 58,092.1.6
Tavernier Volunteer Fare Department 883,359.00 96,425.32 786 933.68
Total Public Safety T2- ,76,3«C7C _._S3C7,,9' e 6 .I
Total Expenditures 1.,046,.347.00 200,618.13 845,728.87
89
MONRnE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 705
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPlEMBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Excess Of Revenues
Over/(Under) Expenditures _(701,656.00) _189,�34,28 —890,890.28
Other Financing Sources (Uses):i (22,797.00) - 0 - 22 797^00
Reserve For Contingencies ,
Reserve For Debt Service (rOU,VOO.O0) - V - 200,000'00
- 585,750.00 0 (585,750.00)
�oao proceeus - -
Transfers To Other Funds ) ) 4,548.64
Total Other Financing Sources (Uses) ) _(358`404,36)
Excess Of Revenues And Other
Sources Over/(Under) Expenditures
And Other Uses (]0,337.00) 170,148-92 532,485,92
Fund Balance, October l, 1984 464,980.2/ _464�,98V0,27, -_V_-
Fund Balance, September 30, 1985 102,643.27 635,129.19 532,485.92
*o
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 70
BALANCE SHEET
SEPTEMBER 30 , 1985
ASSETS
Cash 96 , 733. 37
Investments 244 ,415. 88
Taxes Receivable Delinquent 695 . 84
Allowance For Uncollectible Taxes Delinquent ( 34. 92 )
Due From Other Governments 1, 456 . 18
Total Assets 343 , 266 . 35
LIABILITIES AND FUND BALANCE
Liablities ;
Vouchers Payable 14 , 157. 66
Notes Payable 88 ,000. 00
Due To Other Funds 17775. 77
Total Liablities 119 , 936. 43
Fond Balance :
Reserve For Encumbrances 818. 88
Unreserved 222 511 . 0
Total Fund Balance 22339 . 92
Total Liabilities And Fund Balance 343 , 266 . 35
91
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 706
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SBTEMBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
RevenuesTaxes
iIl.000 Current Taxes l8V,Jl5,nD 176,037.94 (4`277.06)
311,200 Delinquent Taxes ' 3
Total Taxes __180,77-00 __������� ���88/
Fees,Charqes For Services
341.500 Excess Tax Collector -_{ -- 1,456.18� 1,456.18
Interest
301.080 Interest On Investments -_0_- __22,588-68 22,588.68
Miscellaneous Revenue
369.066 Miscellaneous Revenues -_0_- 811.32 811.32
Total Revenues 180 315-00 204,576.30� 24,261.30
e2
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 706
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
r xrrd a tares
General Government
Commissions Arid Fees I.3r738»OO 8,447.32 a 29Oa68
Public Safety
Key Largo Volunteer Ambulance 168,886.00 .52,908.52 115,977.48
Key Largo Volunteer Fire Department: 135,042.00 69,804.23 6.5,237.77
Total Public Safety �� =
$22,=5 a
Total Expenditures 317,666.00 131,1.60.07 186,505.93
Excess Of Revenues
Over/(Under) Expenditures (137,351.00) 73,41.6.23 210,767.23
Other Financing Sources (Uses).
Reserve For Contingencies (23,781.A74) - 0 - 23,781.74
Loan Proceed; 88,000.00 - 0 - (88,000..00)
Transfers To Other Funds (27,480.26) (23,422.52) 4,057.74
Total Other Financing Sources (Uses) 36 778 23,422.52} 77,.677 )
9:3
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 706
STATEMENTF OF OR THEEFISCALEYEAROENDEDSSEPTEMBERS IN FUND BALANCE
30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Excess Of Revenues And Other
Sources Over/(Under) Expenditures (100,613.00) 49,993.71 150,606.71
And Other Uses
173,336.21 173,336.21 - O0.
Fund Balance, October 1, 1984 --
72,723.21 223,329.92 150,606.71
Fund Balance, September 30, 1985 _ —
94
MONROE COUNTY , FLORIDA
MUNICIPAL, SER ICE TAX DISTRICT NO. 708
BALANCE SHEET
SEPTEMBER 30 , 1985
ASSETS
Cash 19 , 239 . 60
Investments 59 , 938. 18
Taxes Receivable Delinquent 35 . 93
Allowance For Dncollectible Taxes Delinquent ( 1 . 80 )
Due From Other Governments 1 , 085 . 39
Total Assets 80 , 297 . 30
LIABILITIES AND FOND BALANCE
L,iabllties :
Vouchers Payable 5 , 316. 75
Due To Other Funds 92213. 42
Total Liablities 14530. 17
Fond Balance :
Reserve For Encumbrances 442. 33
Unreserved 652324. 80
Total Fund Balance 65 , 767. 13
Total Liabilities And Fund Balance 80 , 297 . 30
. 95
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 700
STATEMENT OF REVENUES, EXPENDITURES & DIAmGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED 5EPTEMBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Revenues
Taxes
71Z,000 Current Taxes 57,904.08 55,522-63 (2,381.37)
311 2QO Delinquent Taxes - O ' ) (1.80)
^ �����')
Total Taxes __2������
It tlR
' In Lieu Of Taxes - O - - D - - u -
~~~^~~~ '~^' ~'" � ~'--'-334.291 State Grant Div. Of Forestry )
~ Total Intergovernmental Revenue |5 T(M
Charqes For Services
, Tux Collector �_{ _- __ 4�i�q 485.39Interest Income 36
interest on Investments �_0 - _7 876.84 ___7�76-84
Total Revenues __�,�a��L � 4�.�� ---�/�g06
96
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 708
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR rHE FISCAL YEAR ENDED SE'PTEMBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Expenditures
General Government
Commissions And Fees 6,274.00 4,353.95 1,920*05
Public Safety
Sugarloaf Key Volunteer Ambulance 41,129.00 32,234.05 8,894.95
Sugarloaf Key Volunteer Fire Department 46,743.00 28,614.87 18 128,13
Total Public Safety O, 48.92
Total Expenditures 94,146.00 65t202.87 28,943.13
Excess Of Revenues
Over/(Under) Expenditures (35,592.00) (719.81) 34,872.19
Other Financing Sources (Uses):
Reserve For Contingencies (9,322.01) - 0 - 9,322.01
Transfers To Other Funds (13,758.99) (12,234.11) 1,524.88
Total Other Financing Sources (Uses) (23,081. )00 2,234-TT) — 0�"846.89
97
MDNqOE COUNTY, FLORIDA
MUNICIPAL SERVICE T&% DISTRICT NO. 708
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED 5EPTEM8ER 30^ 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Excess Of Revenues And Other
Sources Over/(Under) Expenditures (58 673,VO) (12,953-92) 45,719`08
And Other Uses ,
Fund Balance, October l, 1984 __7§,_721- � __�= - 0 -===�
Fund Balance, September 30, 1985 20,048.05 85,767.13 45,719J08
eu
MONROE COUNTY , FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 709
BALANCE SHEET
SEPTEMBER 30 , 1985
ASSETS
Cash 11 , 968 . 77
Investments 13 , 4 . 8
Taxes Receivable Delinquent 117. 5
Allowance For Uncollectible Taxes Delinquent (5. 88 )
Due From Other Governments 2, 14. 3
Total Assets 177 ,469 . 83
LIABILITIES AND FUND BALANCE
Liablitiesu
Vouchers Payable 29 , 335 . 16
Due To Other Funds 1673. 62
Total Liablities 43, 008. 78
Fund Balance :
Reserve For Encumbrances 637 . 00
Unreserved 133 ,824 ® 05
Total Fund Balance 13461 . 05
Total Liabilities And Fund Balance 177 , 469 . 83
99
M8NRUE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. /09
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEM8ER 80, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Revenues�
Tax es 187,293.00 l8l 3Gl I9 (5,g3I,8l)
�]�JUQ Current Tames , ,
3I1 20O Delinquent Taxes~
Total Taxes _-�u�e�-0 _-:1:, -� --�~�---
In Lieu �f Tames - D - -1I2nLter2overnmental Revenue O ~ - O -
333.90v rcue,a^, ,ay"='` - 8 -
334.281 State Grant" Div. Of Forestry
Total Intergovernmental Revenue 0-0-70 00 D�
`
Fees,Charqes For Services
T41.500—Excess
Tax Collector �_0 - 1 544.43 ___l,544.43
InterestInterest Income
761.0-00 On investments �_V - 14,498.65� --14,498-65
_ .
Total Revenues _187,8y93J �
� _��� 4=5 10,221-35
100
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 709
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Variance
Final. Favorable
Budget Actual (Unfavorable)
Expenditures
General Government
Commis ions And —Fees 1.3,500 00 6,615.68 6,884a32
PubLlic2 'Saf 5. et
T�lg Pine Volunteer Ambuiance 7,666.00 6,362.89 1,303.11
Fisherman's Hospital 74,000.00 73,041.97 958.03
Big Pine Volunteer Fire Department 86,569.00 49!,859.93 36,709.07
Marathon Volunteer Fire Department 215.00 -1 0 - 215.00
Total Public Safety 1�45 - i9,264 79
TotaT Expenditures 181,950.00 135,880.47 46,069.53
Excess Of Revenues
Over/(Under) Expenditures 5,94100 62,233.t38 56,290.88
Other Financing Sources (Uses):
Reserve For, Contingencies (18,752.61) 0 - 18,752.61.
Transfers To Other Funds (23,199.39) (19,763.20) 3 436 19
Total Other Financing Sources (Uses) =63.2
101
MON88E COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. /09
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEM0EB 30" 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Excess Of Revenues And Other
Sources Over/(Under) Expenditures (J6 0O9.00) 42,470.68 78.479'68
And Other uses ,
Fund Balance, October l, 1984 __9=ea�. 7 7 -_V_-
=�
Fund Balance, September 30, 1985 5�98l^3 134,451J05 78,479.68
102
MONROE COUNTY , FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 710
BALANCE SHEET
SEPTEMBER 30 , 1985
ASSETS
Cash 17 , 157 . 44
Investments 54 ,805 . 45
Taxes Receivable Delinquent 227. 54
Due From Other Governments 12085 . 39
'Total Assets 73, 275 . 82
LIABILITIES AND FUND BALANCE
Liablitiesa
Vouchers Payable 2, 250 . 71
Due To Other Funds 4,875 . 65
Total Liablities 7 126 . 36
Fund Balance :
Reserve For Encumbrances 131 . 70
Unreserved 66 ,017. 7
Total Fund Balance 66 , 149 . 46
Total Liabilities And Fund Balance 73 , 275 . 82
103
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 710
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE~ FOR THE FISCAL YEAR ENDED 5EPTEM8ER 30^ 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Revenues
Tames 58 q2I 00 56°838.19 (2"082.8I)
T�3�O Current Taxes , ^
3I1,200 Delinquent Taxes - )
.19
Total Taxes __����9-2 7� ____�___�
InterQovernfnental Revenue - O - - G - - O
In Lieu Of Taxes600.00 -
334.291 State Grant, Div. Of Forestry
Totui Intergovernmental Revenue W—M ____67-60-0
����
`
For �_�_� ____4���� ----4���9
=^.~~~ ^..`~^ Fees,_ Tau Collector
Interest Income l
Interest On Investments _�_<59 ��}
l
__�l��
Total Revenues __������ __==�=__�
104
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 710
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Expenditures
General Government
Commissions And Fees 5,290.00 2,714.67 2,575.33
Public Safety
Layton Volunteer Fire Department 75,639.00 42,707.56 32.931.44
Total Public Safety /b,639 0 42,7 56 - 32 931.44
Total Expenditures 80,929.00 45,422.23 35,506.77
Excess Of Revenues
Over/(Under) Expenditures (21,408.00) - -17,SI7.45 38,925.45
Other Financing Sources (Uses):
Reserve For Contingencies (452.00) - 0 - 452.00
Transfers To Other Funds (14 761.00) (7,393.70) 7 367.30
Total Other Financing Sources (Uses) ( a,2 3. ) 7393.70)
105
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 710
5TATEMENTF OF OR THEEFISCALEYEARDENDEDSSEPTEMBER5 IN FUND BALANCE
30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Excess Of Revenues And Other
Sources Over/(Under) Expenditures (36,621.00) 10,123.75 46,744.75
And Other Uses
025.71 -
71 56, __0 -
Fund Balance, October 1, 1984 56,025. -
9,404.71 66,149.46 46,744.75
Fund Balance, September 30, 1985 1____
106
ONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 711
BALANCE SHEET
SEPTE BER 30 , 1985
ASSETS
Cash
49103. 6
Investments
1409780. 01
Taxes Receivable Delinquent
466. 16
Allowance For Uncollectible Taxes Delinquent
( 23® 31 )
Due From Other Governments
1 , 173® 66
Total Assets 146 ,500 . 13
LIABILITIES AND FUND BALANCE
Liablitiesm
Vouchers Payable
Due To Other Funds 53O30_L4. 90
4 . 87
Total L.ialities ..��_
8, 309 . 77
Fund Balance :
Unreserved
138 , 190 . 36
Total Fund Balance 138 , 190. 36
Total Liabilities And Fund Balance _
146 , 500 . 13
107
MVNROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NQ. 7ll
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEmuEx " 1985
Variance
Favorable
Final Actual
(Unfavorable)
Budget
Revenues
Taxes 67 8Q3,OO 64,68B.O6 (3,114.94)
�[[3�0 Current Taxes , ) '
311.200 Delinquent Taxes � �£.77 __ )
Total Taxes
V U -
- -
- -
I: Lieu Of Taxes - D
~~3 Di 00 _—_—_—�—_-0—_--
-
334 Of Forestry
Total Intergovernmental Revenue
Charoes For Services65
____573.65 ____� .xccssFeeTs �=
, Tax Collectorre7s
t On Investments
Total Revenues ___~____
zua
!
|
�
�
�
�
�
� wOwnOE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 7I1
urxrsMEwT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SE?TEMoEQ 38, 1985
Variance
Final
Favorable
Budget Actual (Unfavorable)
General Government
� ^"=^.so,v"s Anm rees __j,2P 6.00� 3 339 42 ___j,886i-58
Public Saf
3tocx /s|ung Volunteer F�re Department 7Il 80,9I3.OQ 24,201.16 �� 84
Ambulance island volunteer �u�mmce ^ ^
� Total public Safety
7)0
Tuto7 Expenditures
_121�9.00 __Ll 540.58 _69_,598.42
�
Excess Of Revenues
Over/(Under) Expenditures
_(L2_,r16,00) 26,709.92
' Other Financing Sources (Uses);
Reu.�rve For Contingencies (l2,964.00) - O - 12,964.00
Transfers To Other Funds ) > 4
Total Other Financing Sources (Uses) ) }
109
_
|
M8wxCE COUNTY, FLORIDA
nVwlClpxL SERVICE TAX DISTRICT w0' 7ISTATEMENT�T �wEwT OF REVENUES, EXPENDITURES & [axms�u m ,vwO BALANCE
FOR THE FISCAL
l
L YEAR ENDED SEPTEw8Ex 30, 1985
Variance
Favorable
Final
Budget Actual (Unfavorable)
Excess Of Revenues And Other
Sources Over/(Under) Expenditures <8U l40,OO> 16`932.52 97,078-52
And Other Uses ,
�����
Fund Balance, October l, 1984 _- . . � ________
41,111.84 133.190.36 97�78�2
Fund Balance, September 30^ 1985
110
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE 'TAX DISTRICT NO. 712
TRANSLATOR
BALANCE SHEET
SEPTEMBER 30, 1985
ASSETS
Cash
5 , 231 . 04
Investments 376 , 955 . 53
Taxes Receivable Delinquent 2, 164 . 96
Due From Other Governments 5_, 559. 95
Total Assets 389 ,911 . 48
LIABILITIES AND FUND BALANCE
Liablities :
Vouchers Payable 14 , 793. 30
Due To Other Funds 7. 85
Total Liablities _14 ,801 . 15
Fund Balance :
Reserve For Encumbrances
Unreserved 96 ,000. 00
279_7_110. 33
Total Fund Balance 375 , 110. 33
Total Liabilities And Fund Balance 389, 911 . 48
""= COUNTY,~ FLORIDA7l2
MU�I�lpAL SERVICE maE3 Dl��D7 mD~& CHANGES FUmQ 8&LANCE
STATEMENT OF REVENUES, EXpENozumQ �9TEM8E� 3V l98S
FOR THE FISCAL YEAR cwu� ,
Variance
Favorable
Final Actual (Unfavorable)
Budget
RevenuesL 662,498.06 (ZO.l�7'94)
682,636.006
� 6
�I3o0 Current Taxes _ O _ )
311^200 Delinquent Tuxes .L
Total Taxes
I"`-33i �� u Of Taxes _
Services, payment in
CharoeS For - D - _--��99 341.500 Excess -----
, Tax Collector ________
- 0 - _-�,278.�= ---
-InterestInterest Income On Investments ________
682,636.11
Total Revenues _�
Expen�
u�t ur�s Culture And Recreation _-619,81L26----------�501,611.26 118,242.50
619,813-76
Total Expenditures _�
112
i
�
/
�
�
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 712
S/Acsmcwr OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
� FOR THE FISCAL YEAR ENDED 5EpTEmnEx 30, 1985
� Final Variance
Budget Actual (Up^«»rahYe
nro,orao/e)
�
Excess Of Revenues
Vxer/01nder> Expenditures
_�2,782.?4 _207,941.64
� Other Financlng Sources (Uses):
Reserve For CamtYn f
�enc ea �
Total Other Financing Sources (Uses) )
^ Excess Of Revenues And Other
Sources Over/(Under) Expenditures
And Other Uses
(133"036.00) 207,941.64 340,977,64
^ Fund Balance, October l l384
" --1.17u168c 69
Fund Ga7mmce" September 38° 1985 34,132.69 375,110.33 340977.64
� �
113
MONROE COUNTY , FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 713
CROSS KEY WATERWAY ESTATES ROAD DISTRICT
BALANCE SEPTEMBER 30 , 1985
ASSETS
23 ,401 . 51
Cash
67 , 756 . 14
Investments
. 32
Taxes Receivable Delinquent
( , 02 )
Allowance For Uncollectible Taxes Delinquent
308. 89
Due From Other Governments
91 ,466 . 84
Total Assets -- -
LIABILITIES AND FUND BALANCE
Liablities : 160 ,000 .00
Notes Payable 33t500 . 00
Due To Other Funds
13 500 . 00
Total Liablities
Fund Balance : ( 102 ,033. 16 )
Unreserved
( 102 ,033 . 16 )
Total Fund Balance
nd Fund Balance
91 ,466 . 84
Total Liabilities A
114
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 713
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Revenues
Taxes
�TIT'500 Current Taxes 39,952.00 39,060.32 (891.68
311.200 Delinquent Taxes .00 - 566.47 566.47
Total Taxes :3 9 1�915 2-(K ::-�9 g-=26-�9
Charaes For Services
341.500 Excess Fees, Tax Co I lector - 0 308.89 308.89
Interest Income
361.000 Interest on Investments - 0 801-02 4,801.02
Total Revenues 39�,952.00 44 736.70 4,784.70
Expenditures
Total Expenditures - 0 0 0
115
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 7l3 n0 BALANCE
OF REVENUES, �xP�w�lTURE5 & Cx�m��� m
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Variance
Favorable
Final Budget Actual (Unfavorable)
Excess Of Revenues D 7 ___�784�0
Over/(Under) Expenditures __29,952. �
Other Financing Sources (Uses): (4I 2g4 UO) _ O _ 41`294,00
Reserve For Contingencies " ` 7 ) 20,805.28
Tax Anticipation mote Payable ) )
Total Other Financing Sources (Uses) > _-j�L���� �===
28
Excess Of Revenues And 0ther,
Sources Over/(Under) Expenditures (37 622,OQ) 29,261.98 66,883^98
And Other Uses ,
� ~ > -_0_-
Fund Balance, October l° l984 _L������^ _�__ ____
Fund Balance, September 3O, l98� �58�l7�4) �O2�3�l > 8G�83J�
116
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 714
GULF DRIVE SPECIAL ROAD DISTRICT
BALANCE SHEET
SEPTEMBER 30 ,, 1985
ASSETS
Cash
4.L769- 60
Total Assets 4, 769. 60
LIABILITIES AND FUND BALANCE
Liablities :
Vouchers Payable 382. 05
Notes Payable 28 , 500. 00
Total Liablities _28 , 882. 05
Fund Balance :
Unreserved ( 24_LI12. 45 )
Total Fund Balance L24 , 112 . 45 )
Total Liabilities And Fund Balance 4, 769 . 60
117
-
MOmRDE CVUNTY, FLORIDA
MU SERVICE � DISTRICT m0, 7l4
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN rVw0 BALANCEFOR THE FISCAL YEAR ENDED SB 3D
TEmncx , 1985
Variance
Favorable
Final Actual (Unfavorable)
Budget
Revenues 420.96 420.96
interest Income 0
t On Investments ________
420.96
- O - _---��. � ---�
Total Revenues Exo
u��
��
24.533.41 96 6.11
��U—lf Drive ��
TransoortatiOn - Road Projects
5
Total Expenditures
________
Excess Of Revenues _-�
) 4c .L) ___���.55
��
Over/(Under) E^penuitures __�===___
��o
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT NO. 714
STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1985
Variance
Final Favorable
Budget Actual (Unfavorable)
Other financing Sources (Uses).
Loan Proceeds 28,500.00 O - (28,500.00)
Total Other Financing Sources (Uses) Ts--� Tj -0 . 2� „�„O(7)
Excess OF Revenues And Other
Sources Over/(Under) Expenditures
And Other Uses - 0 (24,112.45) (24,112.45)
Fund Balance„ October 1, 1984 _ O _ 0 _ _ 0 _
Fund Balance, September 30, 1985 - 0 (24,112.45) (24,112.45)
119
PROPRIETARY FUNDS GROUP
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE DISTRICT - WASTE
BALANCE SKEET
FOR FISCAL YEARS ENDED SEPTEMBER 30, 1904 AND SEPTEBER 30, 195
ASSETS
Current Assets 185 14
Cash 357,869.54 96,448.84
Investments 3,051,837.33 2,394,477.77
Receivables:
Delinquent Tees Net 1,039.36 0 -
SpeciaL Assessments 1,2 6,558.5 ,051,09 .57
Less Allowance For llncollectibles (636,7 7.00) (286,912.00)
Accounts 18,106.16 20,479.19
Due From Other Governments 2,.1.62.20 33,950m6
'Total Current Assets ,030,846.17 3,314 543e05
Restricted Assets
Cash With Fiscal Agent ,2 2,54T.5U T,_4 82 6 9 .0
Revenue Bond-Sinking Account
Cash 17024 22.81 7 633.46
Revenue Bond-Reserve Account;
Cash 2,472.00 2,472.00
Investments 1,012,000.00 1,012,000.00
Interest Receivable On Investments 44,957.64 44,957.64
Unamorti ed Discount On Investments (17,265.81.) (36,964.86)
Total Revenue Bond-Reserve Account ,042 - 3 , _r , ®7D
Revenue Bend-Renewal And Replacement:
Cash 51,026.95 .1,744.98
Investments 305,000.00 260,000.00
Unamorti ed Discount On Investments (5 39191) (12,597.45)
Total Revenue Bond-Renewal And Replacement 35 ,63 . 9,747d
Total Restricted Assets 32 6 ,B 4.T 8 6-7 9 7
120
ONE COUNTY, FLORIDA
MUNICIPAL SERVICE DISTRICT ® WASTE
BALANCE SHEET
FOR FISCAL YEARS ENDED SEPTEBER 30, 1984 AND SEPTEBER 30, 1985
Property
Land 214,105.00 214,105.00
Buildings 8,445.00 8,445.00
Improvements Other Than Buildings 145,735.68 145,735.68
Plant Equipment 79748,298.34 7,748,298.34
Equipment 1,633,511.09 1,311,436.74
Total 9,750,095.11 9,428,020.76
Less: Accumulated Depreciation (2,741,739.80) (2,022,062.93)
Total Property 7,008,355.31 7,405,957.83
Total Assets 14,805,015.66 17,448,439.65
LIABILITIES AND FUND EQUITY
Current Lialities
Payable From Current Assets
Accounts Payable 274,281.08 2475770.37
Due To Restricted Assets, Renwal & Replacement 44,380.0 - 0
Due To Other Funds 440,027.77 145,143.33
Accrued Salaries, Payroll Withholding & Benefits 411,237.97 54,116.44
Total Current Liabilities
Payable From Current Assets 799?926.82 447,030.14
Current Liabilities
Payable From Restricted Assets
Matured Bonds Payable 105,000.00 4,050,000.00
Matured Interest Payable 2,097,542.50 1,398,693.00
Total Current Liabilities
Payable From Restricted Assets 2,202,542.50 5,448,693.00
Total Current Liabilities 3,002,469.32 5,895,723.14
1.21
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE DISTRICT - WASTE
BALANCE SHEET
FOR FISCAL YEARS ENDED SEPTEMBER 30, 1984 AND SEPTE BER 30, 1985
Loner Tern Debt
Revenue Bonds Payable 7,810,000.00 7,865,000.00
Less: Unamortiz d Discount On Bonds Sold (169,443.91) (176,2 1.67)
Leases Payable From Current Assets 50,510 71 10,56 .36
Total Long-Term Debt 7, 9.1,0 - 0 7 699,345.19
Fund Eq��t
Contributed Capital 2,805,648.70 2,805,648.70
Retained Earnings
Unreserved (257,440.84) (231,523.15)
Reserved For Payment Of Lon ....Term Debt 12563,271. 1L279 245.77
Total Fond Equity 4,111 47 .54 32853,371.32
Total Liabilities And Fund Equity 14, 05,015.66 17,44 ,439.65
122
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT - WASTE
STATEMENT OF REVENUES, EXPENSES, AND FUND EQUITY
FOR FISCAL YEARS ENDED 3EPTEMDER 30, I984 and SEPTEm8ER 30` 1985
1985 _ 1984__
^es 23O°80l,�7 - Q -
~~ '~l~r-- T- 94 15,334.26 %Z 53I
Delinquent Taxes , .
Garbage Franchise Fees 222,135.44 271°323.42
Intergovernmental Payment , .Revenue-
Federal9,506.83 b l3O OO
Federul Payment In Lieu Of Taxes
City Of Layton 799.95 5,836.15
South Fla. Planning Council - Hazardous Waste Study 3,835.00 19,177,00
Excess Fees - Tax Collector 2,162.20 54,667,68
Special Assessments:
Local Service 4,564,489.98 2,657,454.89
Land Prior Years 323,402.58 1,955,2I0.85
Filing Fees - Local Service 28,800-00 - D -
Lot Clearing ~ Pollution Control 923.80 - U -
Tipping Fees 348,344.61 366"459.59
Sludge Disposal Fees 2I,177.52 3,I31.60
Miscellaneous Operating Revenue ___L,-958-58 ____629�93
Total Operating Revenue i,773,473-12 5,362,453.05�
Operati E
380,433.99 505,302.93
Administration^ 1,944,759.00 l Blb l�8
Franchise Payments00" ° `
�O 45�9O I2 ll5 4Q3
Plant Operations , ~ " `
Cudjoe K " Incinerator 4�,6�.� 5�,4�.�
— - 55� @B D4 627 l45 4S
� l 1 �� " ~ ` ^
^~= -' — —� -
Key Largo Incinerator 778'423�7I~��08 �5` -l3
Depreciation And Depletion Expense 778,071.25 725,S6742B^50
2,205.28
Neighborhood Truax ^`
Total Operating Expenses :4:,8£�����6 ����-����
22
Operating Income Or (Loss) 952"858.06 296°677.83
123
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT - WASTE
STATEMENT OF REVENUES, EXPENSES, AND FUND EQUITY
FOR FISCAL YEARS ENDED SEPTEMBER 30, 1984 and SEPTEMBER 30, 1985
Nara-Operating' � 1985 — 1984 -
Interest Income 472,11.7.78 466,829.50
Loss On Disposal Of Equipment (.10,086.98) (34,345.92)
Total Non-Operating Revenue 462,030.80 432,483.58
Non-OpL_rat,jna Expenses
Interest Expense And Paying Agent Fees (886,839.40) (883,36Q,76)
Income Or (Loss) Before Other Sources (Uses) 528,147.46 (154,199.35)
Other Financial Sources (Uses)
Transfer In (Contributed Capital) - 0 - - 0
Transfer Out (Pollution Control) (270,039.24) (263 540.59)
Net Income (Loss) 258,108.22 (417,739.94)
Fund Equity - October 1st 3,853,371.32 4,271,1.11.26
Fund Equity - September 30th 4,111,479.54 3,853,371.32
124
M0N QE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT ~ WASTE
STATEMENT OF CHANGES IN FINANCIAL POSITION
FOR THE FISCAL YEARS ENDED SEPTEM8ER 30, 1984 AND ucp/EM8ER 30, 1985
Sources of Working Ca ita
Operations 258,108,22 (417,739.94)
Net Income (Loss)
Items Not Requiring Working Capital 778 O7l,25 725,567~50
Depreciation And Depletion S`777 76 6,777.76
Amortization Of Diycmunt On Bonds , .
Loss On Disposal Of Fixed Assets
Working Capital Provided (Used) By Operations �,»l+°v�°`�^ ��,��l,ll
Decrease In Restricted Assets 2,917,744.59 0
��el23 S��.00 - ~
Proceeds From Long-Term wote Capital , S ) >
Decrease (Increase) In Working _=__�____
2l 793,gOS.4520I�l5
Total Sources Of Working Capital 3,815,261.21
Uses of Workim_�
i �
Ue-rrease in Liabilities Payable
From Restricted Assets _ V - 437,346,00
Accrued Interest _ D ~ 45,000,00
Revenue Bonds � g45,OOO.8O ~ U -
Matured Principal > ___-_0--
Matured Interest
�=____
Total Decrease In Liabilities Payable 3 248"l58,S0 482^346.00
From Restricted Assets ,
Retirement Of Long-Term Debt And Portions l78,555,OD 60,371.96
Becoming Current 7l _����V.��
Additions To Property, Plant And Equipment _390, ��
7q3�O5�5
Total Uses of working Capital 3,815,261.21� ��
125
MONROE COUNTY, FLORIDA
MUNICIPAL SERVICE TAX DISTRICT - WASTE
STATEMENT OF CHANGES IN FINANCIAL POSITION
FOR THE FISCAL YEARS ENDED SEPTEMBER 30, 1984 AND SEPTEMBER 30, 1985
1985 1984
Increase (Decrease) In Components Of
Working Capital
Cash 261,420.70 (142,471.86)
Investments 657,359.56 (624,794.40)
Accounts Receivable (202,477.14) 619,967.78
Accounts Payable (352,896.68) 133,107.87
Due To Restricted Assets (44,380R00) - 0
Other Current Liabilities (39,94s85) 17 681.u51
Increase (Decrease) In Working Capital 279,082.59 3,496.90
126
MONROE COUNTY, FLORIDA
CARD SOUND BRIDGE
BALANCE SHEET
FOR FISCAL YEARS ENDED SEPTEMBER 30, 1984 AND SEPTEMBER 30, 1985
ASSETS
Current Assets 185 198
Cash 20,891.44 32,188.14
Accounts Receivable - Toll Tickets 460.00 - 0
Due From Other Funds - 0 - 35.73
Total Current Assets 21,351.44 32,223.87
Restricted Assets
Cash With Fiscal Agent 1,0 5,224.94 721,337.50
Cash Operating Reserve 20,211.00 20,211.00
Revenue Bond-Reserve Account:
Cash 113.23 7,188.86
Investments 132,876.83 132,876.83
Interest Receivable On Investments 3,3 3.16 3,333.1
Total Revenue Bond-Reserve Account 16,323.22 143,398.85
Revenue Bond-Interest And Sinking Account:
Cash 5,919.26 17,140.40
Investments 14,482.30 - 0
Interest Receivable On Investments 29.82 - 0
Total Revenue Bond-Interest And Sinking Account 20243 _ 7, 0
�
Revenue Bond-Renewal And Replacement:
Cash 344.30 66,741.35
Investments 191, 76.32 19,170.67
Interest Receivable On Investments 1 76.97 720.59
Total Revenue Bond-Renewal And Replacement 93, 959 86,62m61
Revenue Bond-Bond Redemption Account:
Cash 745.51 17, 42.07
Investments 255,880.58 315,617.63
Interest Receivable On Investments 820.64 642.75
Total Revenue Bond-Bond Redemption Account 5
127
MONROE COUNTY, FLORIDA
CARD SOUND BRIDGE
BALANCE SHEET
FOR FISCAL YEARS ENDED SEPTEMBER 3 , 1934 AND SEPTEMBER 30, 195
Due From Current Assets-Operating Account 10,766.93 29,320.0
Total Restricted Assets 1,673, 01.79 1,351,642. 4
Fixed Assets
Roads And Bridges 2,51273.73 2,512,6'78.73
Equipment 5,942.18 5,147.18
Less: Accumulated Depreciation (933,496.55) (8 7, 4.59)
Total Fixed Assets 1,585,124.36 1,630,371.32
Total Assets 3,280,277.59 3,014,238.0
LIABILITIES AND FUND EQUITY
Current Liablitie
Payable From Current Assets
Accounts Payable 2,111.98 19753.18
Due To Restricted Assets 10,76 .93 29,320.03
Due To Other Finds 5,05.21 1,075.00
Accrued Salaries, Payroll Withholding & Benefits 3,3 7.32 ____1j99.O6
Total Current Liabilities
Payable From Current Assets 21, 51. 33,97.27
128
MONROE COUNTY, FLORIDA
CARD SOUND BRIDGE
BALANCE SHEET
FOR FISCAL YEARS ENDED SEPTEMBER 3031 1984 AND SEPTEMBER 30, 1985
Current Liabilities
Pa ably Frog Restricted Assets
Contracts Payable 2,306.20 6,760.79
Matured Principal Payable 300,000.00 - 0
Matured Interest Payable 72 ,224.94 721,337.50
Matured Premium On Principal Payable 9,000.00 - 0
Accrued Interest Payable 3,953.13 6,0 1.46
Total Current Liabilities 1,041,4$4s27 734,159.75
Payable From Restricted Assets ---
Total Current Liabilities 12062,835.71 76$,107d02
Lon� Debt
Revenue Bonds Payable 825,000.00 1,26 ,000.00
Less: Unaortizd Discount On Bonds Sold (10,242d74) (17,$07®59)
Total Long-Term Debt $14,757b2 1 247 192.41
Total Liabilities 1,$77,592.97 2,015,299_43
Fund Equity
Contributed Capital 2,761.20 2,761.20
Retained Earnings: 20,211.00 20,211.00
Reserved For Operations 767,605.90 378,694.31
Unreserved 12,106.52 597,272�09
Reserved For Payment O Long-Term Debt
Total Fund Equity 12402,6$4.62 9 $,93$a 60
Total Liabilities And Fund Equity 3,2$0,277.59 3,014,23$.03
129
MONROE COUNTY, FLORIDA
CARD SOUND BRIDGE
OF , PESES, EQUITY
FOR FIS STATEMENTCAI YEARS ENDEDREVENUES SEPTEMBEREX 30,N 1984AND andFUND SEPTEMBER 30, 1985
Operatinq Revenue 1985
Fr—id gT- 7�_T
1984
-- __ 111J92.95 606 436 21Opera!!nS Expenses
Personal Services
Pr'OfeSSionaj Services 136,517.10 129,961.78
Repairs And Maintenance 49,449�99
Depreciation 37,484.88
12,268.41, 16,035.21
Capital Improvements .- Roads 46,041.96 45,985.54
Total Operating Expenses _1110-081 1 22,764.50,
Operating Income Or L48,2p,5.59 , 252 231 91
(Loss) �
Non..-Opera t!jj_4,tvenue 438,407.36 354,204.30
Interest Income
Gain (Loss) On Redemption Of Bonds 43,242.08 29,564.90
Total Non-Operating Revenue L16 L595.03) ---I,?L_ 1.53
Non-Ope 26,647.05 33,796�43
Interest Expense
Paying Agent Fees 59,735.53 76,856.15
Total Non-Operating Expenses 1,572.86 1,498.04
Net Income 6] 308.S9 78,354.19
Fund Equity October 1st
403,746.02 309,646.54
Fund Equity September 30th 118_,938-60 689 �92�06
L?
1,402,684.62
998,938.60
130
MONROE0UNTY~ FLORIDA
CARD SOUND BRIDGE
T OF CHANGES lm FINANCIAL PO
FOR THE FISCAL rc*x� SlTIONMGER 3V
u/*/E"", ��5
ENDED 5EPTEMBER 3O" 1984 AmD s�'/� ,
1984
1985
Sources of Workin capital,
3OS 848.S4
403`740.02 ,
Net Income (Loss)Wurking Capital 46,041.96 45.985^54
Items Not Requiring l B38.lO
Of Discount On Bonds Depreciation 7`564^85 "
Amortization Of Fixed Assets ^18
Loss On Disposal 4�,,�o�,"^ - Q _
Working Capital Provided BY Operations (400.48) ,745.1
Decrease In Restricted Assets -- ) ---
Decrease (Increase) In Working Capital �3SS 2lS 3l
455 228.95 ~_������.
Total Sources of Working Capital
�����.
ital
Decrease (increase) In L'^"' ''^'-~ Payable~ llS DQO,OD
From Restricted Assets (300,000.00) , 8 _
Revenue Bonds (9,000'08) (5 7�O 79)
Premium On Principal 4,454.59 "551.04
^
Contracts Payable /
Interest (lncrease} In Liabilities Payable (307,324.52) 108°790,25
Total Decrease
From Restricted Assets Debt And Portions �� O0O C0 - O -
Retirement o� Long-Term , ~ 250,237.06
Becoming Currenttrinted Assets 32I°758~47188.00
00
looreases �n pc� plant And Equipment ----���� �
Additions To Property, �5B 2l5.�l
455 228.95 ���_�
Total Uses Of Working Capital ~=������,
131
MONROE COUNTY, FLORIDA
CARD SOUND BRIDGE
OF IN FINANCIAL PosuioN
FOR THE FISCAL YEARSSTATEMENT ENDEDCHANGES SEPTEMBER 30, 1984 AND SEPTEMBER 30, .1985
1985 1984
Increase (Decrease) In Components of
Worfeing Capital
Cash
investments (11,296.70)
0 14,1L 16.97
Accounts Receivable 424.27 - 0 -
Accounts Payable And Other Current Liabilities (4369.01) - 0 -
,
Due To Restricted Assets (103.11)
Accrued Annual Leave 18,553.10) (13,959.93)
(1,188-26) (1,799.06)
Increase (Decrease) In Working Capital 1,723.40
(1,745.13)
132
MONRE COUNTY, FLORIDA
WORKMEN' S COMPENSATION
SE SHEET LF-INSURANCE FUND
BALANCEFOR FISCAL YEARS ENDED SE TE BER 30, 1984 AND SEPTE BER 30, 1985
ASSETS
1985 1984
131,435.49 50,150.72
Cash 470,000.00
43g,168.28
Investments O -
231.50
-
Accounts Receivable 4g,915.87
542.08 --
Due From Other Funds
570,145.85 570,298.09
Total Assets
LIABILITIES AND FUND EQUITY
Liabilities: 20,578.16 8,679.99
Accounts Payable - 0 - 175.86
Due To Other Funds 20 578.16 8,855.85
,
Total Liabilities
Fund E u�_ ity 445,59 .00
448,638.00 848®24
Reserve For Payment Of Claims 100.929.6 115,
Retained Earnings 442.24
549,567.69 512
Total Fund Equity
570,145.85 570,298.09
Total Liabilities And Fund Equity
133
MONROE COUNTY, FLORIDA
WORKMEN'S COMPENSATION FUND
STATEMENT OF REVENUES, EXPENSES, AND FUND EQUITY
FOR FISCAL YEARS ENDED SEPTEMBER 30, 1984 and SEPTEMBER 30, 1985
Crating Revenue 1985 1984
Charge,;; ForWorkmen T Is Compensation
State Reimbursement 343,245.50 288,182.86
15,268n20
Total operating Revenue 110,934-00
513.70
jgtir' Fxp,n�,e s 8 389,116.86
Oper
Administrative
Payment Of Claims 43,432.11 29,492.00
Excess And Aggregate, Insurance Coverage 325,034.89 267,127.46
891.0() 4
5.07
Total Operating Expenses412,.356
00 437,954 954-Ll
Operating Profit (Loss)
Non-Ope��Revenue (53,844.30) 51,162.33
Inierest Irxcam
Net Profit (Loss) _41,169-75 38,723�19
Fund Equity - October Ist (11,874.55) 89,885.52
Fund Equity - September 30th 561,442.24 __471 .116.72
549,567.69 561,442.24
134
MONROE COUNTY, FLORIDA
GROUP INSURANCE SELF-INSURANCE FUND
BALANCE SHEET
FOR FISCAL YEARS ENDED SEPTEMBER 30, 1984 AND SEPTEMBER 30, 1985
ASSETS
1985 1984
32, 90.50 65,745.76
Cash - 0 - 100,000.00
Investments 24,165.21
67,743.03
Accounts Receivable 1 ,756.95
0 - -
Due From Other Funds
100,433.5 191, 7.92
'Total Assets
LIABILITIES AND FUND EQUITY
Liabilities 150.23
183.67
Accounts Payable 877.14 18,419.91
Due To Other Funds 1 060.81 18,570.14
,
Total Liabilities
Fund Equity 99 372.72 173,097.78
,
Retained Earnings 99.372.72 173,097.78
Total Fund Equity
100,433.53 191,667.92
Total Liabilities And Fund Equity -
135
MONROE f.,'OUNTY, FLORIDA
GROUP INSURANCE -- SELF-INSURANCE FUND
STATEMENT OF REVENUES, EXPENSES, AND FUND EQUITY
FOR FISCAL YEARS ENDED SEPTEMBER 30, 1984 and SEPTEMBER 30, 1985
Operating Revenue 1985 1984
Charges For Services:
County Departments And Agencies 703368.56 County Employees For Dependent ,
Coverage 533,477.52
Retired Employees 177,551.79 156,509.41
Total Charges For Services 10 348.69 8,432.49
Sun Life, Excess Claim Reimbursements
125 528 28 0
Total Operating Revenue =
1,016,797.3P
22fL2LM±x p e_n"el I _J98,119.4P
Administrative
Payment Of Claims 49,754.05 35,919.92
Payment Of Premiums For, Life Insurance Cover 909,700.21 399,616.57age 02 120,259.Excess And Aggregate Insurance Coverage 85,499.00
Total Operating Expenses _L3,2?1.77 2,b 7 0.00.
_LI,011-Ag35-05 530
Operating Profit (L,oss) ,605.49
— (76,137.73) 167,813.93
—0n-0 p—Pr Revenue
Interest lncoaje—
Net Profit (Loss) 2,412-67 __L,283-8r,
Fund Equity October 1st
(73,725.06) 173,097.78
173 097 78
Fund Equity ^^ September 30th
99,372.72 173,097.78
136
D
f
GENERAL FIXED ASSETS
GROUP OF ACCOUNTS
AND
GENERALLONG-TERM DEBT
GROUP OF ACCOUNTS
of
MONROE COUNTY , FLORIDA
GENERAL FIXED ASSETS
BALANCE SHEET
FOR YEAR ENDED SEPTEMBER 30 , 1985
GENERAL FIXED ASSETS
Land 6 , 645 , 280 . 25
Buildings 14 , 346 , 122 . 86
Equipment 7 , 423 ,43241
Total General Fixed Assets 28 , 41.4 ,835 . 25
INVESTMENTS IN FIXED ASSETS FROM:
Revenue Bonds 1 , 210 ,451 . 00
General Obligation Bonds 2,4 9 ,01.6 . 90
General Revenue (Operating ) 15 , 946 ,636 . 70
Special Revenue Fund 3 ,897 ,967 . 47
Donations 2, 441 , 57 . 47
Special Assessment Fund Revenue 166 ,0 5 . 46
Capital Project Fund Revenue 2 , 23 ,040 ® 25
Total Investment in General Fixed Assets 28 , 414 ,835 . 25
137
MONROE COUNTY , FLORIDA
STATEMENT OF LONG TERM DEBT
AMOUNT AVAILABLE AND TO BE PROVIDED
FOR THE PAYMENT OF LONG-TERM DEBT
Serial Bonds
Amount Available In Debt Service Fund 1 , 343 ,894 . 72
Amount To Be Provided 771 , 672 . 58
Amount To Be Provided - Annual Leave 260 ,026 . 17
Total Available And To Be Provided 2 , 375 , 593. 47
General Long-Term Debt Payable
1965 Building Certificates - 0 -
1981 Improvement Bonds 2 105 ,000. 00
Total Serial Bonds Payable
Lease Obligations 10 , 567 . 30
Annual Leave Obligations 260 ,026 . 17
Total General Long-Term Debt Payable 2, 375 , 593. 47
138