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Fiscal Year 2000 O ROE COUNTY FLQRIDA BOARD OF COUNTY COMMISSIONERS FINANCIAL STATE E TS FOR THE YEAR E DED SE TE BER 30 2000 KEMP & GREEN, P.A. CERTIFIED -PUBLIC ACCOUNTANTS THIS ,PAGE INTENTIONALLY LEFT BLANK CONTENTS Page INTRODUCTORY SECTION Table of Contents A1.4 NANCIA SECTION Independent Auditors'. Report B1-2 COMBINED FINANCIAL STATEMENTS GENERAL PURPOSE FINANCIAL STATEMENTS: Combined Balance Sheet N All Fund Types and Account Groups 1-4 Combined Statement of,Revenues, Expenditures and Changes in Fund Balances a All -Governmental Fund Types and expendable Trust Funds C -.F Combined Statement of e nuesa ' E pen itures and Changes in Fund Balances Budget and Actual W All Go rnrentaT Fund Types and Expendable Trust Funds 7 1 Combined Statement of Revenues, Expenses and Changes in Fund Equity - All Proprietary Fund Types C11 Combined Statement of Cash Flows - All 'Proprietary Fund Types C12-1 Combined Statement. of Changes in Play Net Assets C14 Notes to Combined Financial Statements C15-4 COMBINING,. I I ( .FUND AND ACCOUNT GROUP FINANCIAL STATEMENTS AND SCHEDULES GOVERNMENTAL FUND TYPES: General Fund 'Statement of Revenues, Expenditures and Changes in Fund I Balance Bridget and Actual D1-5 Sped Revenue Funds Combining Balance Sheet EI-7 Combining Statement of Revenues, Expenditures and Changes in Fund Balance E8®14 Statements of Revenues, Expenditures and Changes in 'Fund Balance Budget apd'Actual m Affordable Housing Programs E15 A-1 C(}NT T (Cgntinue Fihe, are ' F rf itur 161 Road and Dridg 1 -11 Lai Library E 20 T u ristDevelopmentN T , .A 1 P str. it's �F 1 Tourist vl rl � Tt� C ht Adr ini`strativ and Promot bnal Tiar t Dbvl dnt®,`. Tr ht$ i strt Orr 'E23, Tourist D v lbpment® 'Thr ',Cent ,- Di str�i ct.Tau � Tourist Development,.Three Cent Q Di stri ct JT rea E2 . Tourist Development, Thre ,,Cant9 District Four 126 Tourist Dvdldpnt Three Cent District F i ve E27 Governmental Fund T ypd_ rarits ...E - 0 Impact Flies,. Rr'ad ay Impact,F es:- Pariks 'arid R creIati:d 1 "E Impact Fees' Libraries E33 Iipact' �s. Sbl i d ,Wash 34 I pact,-F6es �Pulica Facil_iti E 5 Ipactjs ee' - "`Fi and .ES` .. E6 Fire and Ambul ante e Di sari ct_ i L Owerand i l' !.Keys 7 Translator System Servic-e District .._. 13 r V ppr,-Keys Health, Care,Sped al� Taxi ng , istri'ct Egg Fi ra- and Anbul'ahcO,,. Di stri c't #6 a_, Key,Larg e 14 - unincorporated Area Service District Pars, and Recrat;idh 1 tlni 6corp r°a dd Area Service Di strict - Pl nni ng g Dui din and Zonj n E4 911*Enhance'ment Fees E44, Durk.Xey S urit Di trio 4 Local Housing Assistance E Cud job Gardens Municipal, Service Culvert Di sari ct E47 Duatig Iprvt ;" i scel l anbus.. , �E 1 F ri a -Keys Marina Marathon. IE5 2 . . Environment il Restoration .. Debt S rvi r Funds Cbmbinih ,Balance, Shut Co1mbihing State do ,of Revenues, E'xpe diturds and.:Ch nges i n Fund Balances Fm Clombifilihg,,Statement of Revenues, Ex n i tur and°C "are in- ,Fund, . Dal ancds Bud Ot and Actual F5 78 Capital €fro jLct Funds ombining Dalanc :Sh t A- CONTENTS Lontinu d) E4ge Combining"Statlement ,of Revenues, Expenditures and Changes in Fund Balances G2 Combining Statement of Revenues, Expenditures and Changes in Fund Balances Budget and Actual G3-5 PROPRIETARY FUND ES: Enterprise Funds Combining Balance Sheet ,Combining Statement of Revenues, Expenses and Changes in Fund Equity Combining Statement ,of Cash Flows 0 Schedule of Expenditures Budget an dual : Municipal Service -District-Waste Card Sound Bridge H12 Marathon Airport 3 Key West rprt . Internal Service- Funds Combining alan Sheet H 5-16 Combining Statement of Revenues,' Expanses and Changes in Fund EquityH117-18 Cbining'Sttrnt of Cash Flows n2 Schedule f Expenditures -' Budget and Actual :,_ Workers' Compensation Fund H23 - ,Group Insurance Fund H24 Risk Management Fund H25 Fleet Management Fund H26 FIDUCIARY FUND AND ACCOUNTGROUPS: EXDendable Trust Funds , Combining Balance Sheet I 1 Combining,Statement of Revenues, Expenditures and C an s 'in Fund Balances - All ,Ex0endableJrust Funds 12 Statements of Revenues, Expenditures and Chan s 'in Fund Balance n Budget and Actual - ExpendableTrust Funds: Law Enforcement Trust 13 Court .Failt,y Fees I Drug Abuse Trust 15 Statement of Changes in Plan Net Assets 16 General Fixed "'Assets,Account-Group Schedule of General Fixed 'Assets. by Source ' J1 Schedule of.,.;General. .Fixed Assets by Function and, Activity ' ' J2-,3 .` Schedule ,of Changes� in General Fixed*Assets by,Functi�on�and A t vity J4-5 Lon -Term Debt Account Group; Schedule of Changes In General Long=term Debt ' �M OTHER"REPQRTS 'Report; on, Complfanee ,and:'lon, Internal Control over Financial Report- , ing ,Based, on an 'Audit of Financial .Statements' Performed in- -Accordance Audit ing 'Standards K1=2, Independent:Audi tors' 'Management Letter K3-7 A-4 P.A. Certified Public Accountants 1438 KENNEDY DRIVE P. 0. BOX 1529, KEY WEST, FLORIDA 33041-1.529 MEMBER OF AM1AERICAN INSTITUTE ` WM. o, KEMP, C.P.A. (305) 294-2591 - AND FLORIDA INSTITUTE of MAR"A E. GREEN, C.P.A. FAX (305) 294- 77S CERTIFIED Pil Li ACCOUNTANTS "INDEPENDENT-AUDITORS' REPORT Clerk Ex Officio Board of County Commissioners , Monroe County. ,Florida e have audited the accompanying general -purpose financial statements of the Board. of County Commissioners of Monroe County, Florida (the "Board") as of September , 3 , 2000 and for the year then- ended as' listed in, the table of contents'. - These. general -p rp s ,financial statements are the responsibility d the Board'smanagement. Our resp n bi l'i ty i s to ex res an opinion on these general -purpose financial statements based on oor 'adit, We conducted our audit in accordance , it rally accepted -auditing standards and the standard applicable to financial audits . contained in Government Auditing Standards, issued by the Comptroller General of the. United States. ' Those standards require that ,w plan and perform the audit t Obtain reasonable assurance about whether thegeneral-purpose financial ' statements are free. of material. m sstate ente An audit includes exams in on a test basis, evidence supporting the amounts and disclosures in the eneral -purpose financial statements. n audit also includes assessing the accounting w principles Used and significant estimates cad management, s ell as evaluating the overallgeneral -purpose financial statement presentation. believe that our audit. pr°o ides a reasonable basis fon_our bpi ire s i cusse in Note 1, the financial statements present only the Board hd are not intended to present fairly the financial position of Monroe Co ntyg Florida and the results of its operations and the cash flows of its proprietary fund types in conformity with generally accepted accounting principles. In our opinion thegeneral -purpose financial statements referred to above present fairly, 1n all material respects, the financial position of the Board. as of September 30, 2000; -and the results of its operations and the cash flows of its proprietary fund types for the year then ended in conformity with generally accepted accounting rinc les. 2 Our, it Sias . rude primar°i l,y'for the of forming an ,opinion on the general purpose, financial- statements " taken ho The �'binirig .,and, i ndi ideal fund and.ace nt gr° p fi nan aT,. s at m nts'aril s du 1 i stud in the table of c nt nt e wit ch are al so' th 'respons i bi1it, . of the management of the card ,are ,pres nte& for purposes- of additit coal analysis anaTysis ars `ar ° not 4, required part of thpi. general purpose fi-nandiall Statements. '. ,Such; additional, .,, ,information hats been subjected 'to the auditing r° c�dur s a l,iad in th - audit of the gen&al -purp6se financial statements and$ , n our onion, is` fairly stated in all rat rial respects- wh ',donsidar° d in rela ion .to the general - purpose financia scat meets taken swhole, _ I, accordance with Goverement.. Auditing Standards,., w&, `have a-lso issued our report dated . arch 9-1 2001 on our consideration of the Board's internal control over', financial, reporting and on lour .:tests of 'Its- *compl ianc certain provisions of laws, regulations, contracts and grants: That reportI Is , an inegrl part.of an audi performed in "accordance with �e rnment Auditing Standards and sheel d. be, read ire co do ti , ith this report in, considering th resul ts, cif.our audit. . Kemp.&.Green, P.A. Certified Public Accountant arch B-2 THIS, PAGE INTENTIONALLY_LEFT BLANK MONROE COUNTY, FLORIDA-BOARD-OF COUNTY COMMISSIONERS COMBINED BALANCE SHEET' ALL FUND TYPES AND ACCOUNT GROUPS SEPTENiBER 30,200fl 66YERNMENTAL FUND-TYPES Special Debt Capital Genera! Revenue Service Projects ASSETS AND OTHER DEBITS Assets: Cash and Cash.Equivalen#s: 21,1731032 $' ;. 70,635,039 .$ '$ 30,591,010 Accounts Receivable; Delinquent Waste Collection Fees Allowance'for Uncollectible Waste Collection Fees - Other 239,866__ 3,271,808 , 31 Allowance for Other Uncallectible (203,778), " (2,906,812) _ Mortgages/Notes Receivable 2,594,784 Mortgages/Notes � Allowance-for.Mortgage Receivable (387,274) . Inventory_ 9,163 - Due from Other Funds-': 3,965,154 �.'5,112,836 '208 Due'from Othe[Governmental Units 4,001,000 4,764,223 1,758,980 .,,interest Receivable 40,661 -- Restricted Assets: Cash and Gash Equivalents`.., 1,381,323 Property' (Net,Where Applicable Of Accumulated Depreciation) `Deferred Charges(Net), x . Other Debits: Amount Available for Debt Service Amount to be Provided for Retire- " ment of General Lang-Term Debt Tota!Assets and Other Debits, $ 29,184,237 $ 83,125,265 $ '1,381,323 "$. 32,350,229 C-1 PROPRIETARY IDUCIA Y ND TYPES FUNDTYPES ACCOUNT GROUPS TOTAL. erieral aeneraf Internal Trost Fixed Lond-Term Memorandum um Enterprise Service _ &Agency Assets Cleft Only 17,299,468 11,507,129, 1,030,639 __ 152,245,317 705,453 « -- -_ 705,453 (647,135) __ - ( 47,135) 716,477 138,299 __ -- 4,366,251 (57,110) - -- {3,167m700) 2,594,784 (387,274) 65,671 193 - -- 9,364,262 .3,211,893 307,187 107,554 «- 14,150,837 « _ . 40,661 6,449,961 « - 7,831,284 23,851,506 1,664,202 -- 149,3061-095 175,041,797 184,302 - ®_ -- 184,302 -- « -- 1,056,029 1,056, 29 « -- 23,437,485 23,437,485 52,060,680 $ 13,837, 10 $ 1,14 ,193 149,306,095 24,493, 14 $ 386,32 ,546 o The notes to the financial statements are an integral part of these statements C-2 (Continued) O. ROI I E COUNTY,'FLORIDA.-BOARD OF COUNTYC6MMISSIONERS COMBINED,BALANCEI -CONTINUED ALLFUND TYPES AND ACCOUNT-GROUPS, SEPT EMBER 30®2000, GOVERNMENTAL FUND TYPES Capital General, Revenue Service Proj6ct -LIABILITIES, FUND EQUITY AND' OTHER CREDITS 'Liabilities:, � 912e434 Acc 6uri s Payable $ 77'3,154 � 2, 55,8 9 " � tinyPayable, 66,141 911>676 Claims and Judgements Payable � 449,226 C u .t Cth�r- suds 4,343;673 ,136Qb87 Due to tither Governmental Units 47Qe6f�7 306,416 -_ Accrued Como,Absences Pyble 1 2,394` , 48,270 . . Accrued Wag end Benefits Pyble 515,368 576.771 1 s396 is 3,767 95 Soo Deposits in Escrow. 0 ®45 Deferred Revenues , Capital Leases Payable Payable from Restricted sets; Accrued Interest Payable Revenue Bonds Payable'-Current Landfill Closure/ (7 t Closure Casts - Due to Other Funds �- 25 Other Current Liabilities 5,969 2740 Lang-farm Debt:' -® Total Liabilities 6,375,352 9,621,714 325,294:` 2,293,257 Fund Equity and Other Credits Investment in General Fixed Assets- Contributed Capital e� Retained Earnings: drvd for v Bond Retirement �, Unreserved Fund Balances:�s. 70,214 13 10794II Reserved forEncumbrances 39,688 Reserved for Trust Fund,Purposes 1 p 6,02 Reserved for Debt ervice �. Reserved for Little Venice ., . � 1,1 O,OQO� Unreserved, Designated for Beaches � 3 I2;1 0 1,669,I97 'Unreserved, Undesign t d 73,063,921 29,9€i6,756 . "Total Fund Equity and Other Credits 22, 6,36 Z3, a551 ,Q56,Q29 30,056,972 . Total Liabllitios,Fund Equity and "Other Credits' 29,164,27 93,125965 $ 1,361,323 32,30;229 C-3 PROPRIETARY FIDUCIARY FUND TYPES FUND TYPES ACCOUNT GROUPS TOTAL Internal Trust Fixed Long-Term Memorandum Enterprise Service &Agency Assets (Debt Only $ 1,966,995 $ 455,013 $ - $ -- $ $ 6,363,465 149,711 - -- - 1,149,528 216,589 5,862,842 - -- 6,079,431 861,707 556,881 -- -- 9,349,774 20,241 43,156 -25,105 -- , 867,726 18,559 2,329 201,552 101,255 56,546 115,558 - - - - 250,620 86,624 565,940 - - 3,852,989 186,061 -- -- -- 186,061 234,190 - -- -- 559,484 425,000 - - - 425,000 348,262 -- - 348,262 14,488 - - 14,488 42 71190 -- - 16,186 7,977,311 98,175 -- -- 24,493,514' 32,569,000 12,722,593 7,648,072 25,105 -- 24,493,514 63,504,901 149;306,095 ,,3 4906095 17,713,141 2,677,528 -- - 149,306,095 1,860,322 - -- - U60,322 19,704,624 3,511,410 -- -- -- 23,216,034 -- -- 217,382 -- -- 1.122,088 - 1,122,088 -' - - - 1.056,029 - - 1,100,000, - - - 312,150 124,739,876 39,278;087 6,188,938 1,122,088 149,306,095 - 323,320,645. 52,000,680 $ 13,837,610 $ 1,147,1.93 $ 149,306,095 ,$ 24,493i514 $ 386,825,546 The notes to the financial statements are an integral part of these statements C-4 O >r O . COUNTY,FLORIDA'.BOARD OF C C- ISISION COMBINED STATEMENT OF REVENUES,EXPENDITURES AND CHANGES 1 ,F11 BALANCES ALL GOVERNMENTAL lft TYPES EXPENDABLE T RU T"FUNDS A DISCRETELY PRESENTED ED COMPONENT-UNIT FOR THE FISCAL;YEAR ENDED SEPTEMBER 30,2000 - GOVERNMENTAL FUND T'YP ES Sp ill Debt r Capital General Revenue ervice. �resject 'Re venues T' 14;765,263 "" $ 54,662,287` 1 ,367,661 Lie�ri� ' rrrxlts 72,42 1, 6 ,4r7 _ . Ir�trvernrr, ntal 5,917,473 15,397,256 �6II5; OQ ' a eg42,66 Ch r �sF fer ri�Ic ` 4,0 4,027� , 41816,000 0,000 Fln c rf�lttar 9,36 1,745 781 Investment Incgrne 1,477,236 4,588 50 'SQ,3U6 . 1,614,626 miscellaneous 262;301 912,125 � 9,21 r Total'Revenue's 26,671,112 63,730,426 _ 795,3Q6 16-154,179 General Government 16,152,262 2,412,746 Public Safety- 1,282,020 _ ,,48,817,201 Physical Environment r 3631256__ Transportation 33,096 4,661„001 Economic Environment 405,469 11,254,416 n ry c � 3,530,020. - 3,343,878, HumaCulture and Recreation' 2,5130114 1,359,127 Court Related 6,204,074 ; 755,073 Debt Servid e' _ , 5 500;774 Capital Outl y t0,794,994 TotalExpenditures0,43,311 76;067,929' 5,500,`�74 1Q,794,994 Excess of R6venues Over/ 5,359-165 2,199 7,642,497 (4,705,466} (Under) xp�ndita�r�� L13.61 --� 1 r ether FirsancingI Sources/(Uses),.: . Operating Transfers from Other Funds" � 5,6 6 652 `� �2,11�45s7 1 � �5,132 000 521,3�3 operating Transfers to Other,Funds (2a472,468 8,621 (6f2 70 } r 29, Total Other FinIancing Sources/(Uses) 3,164,364 (953,090) 5,132,000 (5,706,30 91 Excess of Revenues and Other Sources Over/(Under)Expenditures {ether Uses (447,81 ) 6,689,407 N 426,534 (349,124) . Fund Balance, October 1'„ 1999�, 23,256 700 �66,1314,14�t 629,495 30,406,096" Find Balance, September 30, 000. 22,806,365 "5 73,503551 1,056,029 30 056 97 2 C-5 FIDUCIARY FUND TYPES TOTAL- Expendable Memorandum Trust Onl 81,838,251 -- 1,960,901 23,942,387 53,518 8,973,-545 - 691,069 2,446,213 50,587 7,981,260 1,203,642 795,174 128,346,199 18,565,006 615,213 '50,714,434 3,847,743 4-1694,097 I IA59,885 6,873,898 3,872,241 6,959,147, 5,500,774 10,794,994 615,213 123,482,221 179,961 41863,978 -- 13,435,976 -- (11,800,991) -- 1,634,985 179,961, 6,498,963 791,932 121,898,367 $ 971,893 $ 128,397,330 The notes to the financial,statements are an integral part of these statements. C-6 MONROE COUNTY,FL6R11DA4-BOARD OF COUNTY COMMISSIONERS 'COMBINED `CAT T°®F REVENUES,,EXPENDITUR AN i IA I FUND A ACES-,BUDGET ,tit)ACTUAL ALL GOVERNMENTAL FUND TYPES AND A L TRUST:FUNOS FOR THE-FISCAL YEAR ENDED SEPTEMBER 30�2000 gg,E.WWNggam� GENERAL Variance Fa vorable _ dg .. :Actual " (Unfavorable) Revenges: Te -': 14,81,1,311, 14,768,283 43,028) Licenses Permits 200,000� 372,429. Intergovernmental 4,353,250 5,917,473 1,564,223 -Charges for,Services 2,759,500 . 4,044,027 1,2 4,52� Fires&Forfeitures 11,500 9,363 (2,137) f€i str ent lrsccatti 7 5,000 1,477,236' - 7 , 36 i c 11 ra cap 154,865 262,301 127,436 Total Revenues, 23,045,426 26,f371,112 3,325,636 Expenditures: Current: Gen'eralGovsrcment- 17,860,807 ,, 16,1 2,262 2, Public Safety � � 1,361",322 1,282,020 79,30 Physical Environment,rat 300,350 363,256 35,OJ4 Transportation 67, 48." 33,096 54 552 cc�rieek Environment � � 414,762 405,46 293 Human r!Services, 3,6491512 3 530,020 319 492 'Culture and'Recreation 3p16 ;77 2,51 ,114 53,659 Ccgrt Related . 7 ,519;601 6,204,074 31 Debt Service Total Expenditures 33 ` ,658,775 . 30,483,311 3,175,464 Excess of Reveinues Over./Und.er)Expenditures 10,6 13,3 1 49 (3,612,199) 71-001,150 -- tither Financing Sources/(Uses): R s rvs�frsr Contingencies (1,492, 75) 1,492,275 0 crating Transfers from Other'Funds 6,015,624 5,63 ,$52 (376,772) Operating Transfers to Other Funds (2551,564) (2,4728466} 7g,096 Tot l' ther Fin acing, ourcesl(Uses) 1,971,785 3,164,36 9 192,599 " Excess of Revenues and Other Sources V rt(Un r) arpnd�turs void Other Uses. (8,641,564� (447,615� 6,193749 Find Balance,October 1; 1999 3 256;700 23 256 700 FundBalance,September 30,2000' 22,808,665 $ -8,193,749 . C-7 SPECIAL REVENUE FUNDS DEBT SERVICE FUNDS Variance` Variance Favorable Favorable Budget Actual (Unfavorable) Budget, Actual (unfavorable) $ 54,171,832 $ 54,682,287 $ 510,455 e- $ $ - 1,216,959 1,588A72 371,513, -- 34,894,710 15,397,258 (19,497,452) 675,000 685,000 10,000 3,828,948 4,816,000 ' 987, 2 60,000 60,000 19595,021 1,745,781 150,760 -- -- 1;817,127 4,588,503 2,771,376 116,000 50,308 (65,692) 797,581 912,125 114,544 -- -- -- 98,322,178 83,730, 26: (14,591,752) 851,000 795,308 (55,692) 3,543,614 2,412,746 1,130,88 -- 72,711,149 48,817,21 23,893,948 — -- 6,894,048 3,484,487 3,409,561 -., 18,705,765 4, 61,001 14,044,764 -. 17,909,596 11,254,416 6,655,180 6,343,445 3,343,878 2,999,567 -- -- 2,637,606 1, 9812? 1,278,479 -- -- 935,583 755,073 18 ,510- -- -- -- 5,689,118 5,500,774 188,344 129,680,806 76,087,929 53,592,877 5,689,118 .5,500,774 188,344 (31,358,628) 7,642,497 39,001,125 (4,838,118) (4;705,466) 132,652 (1, 69,573) 1,869, 73 ( 15, 32) 215,22 4,666,167 2,145,731 (2,520,436) 4,782, 68 5,132,0 0 349,632 (3,933,479) (3,098,821) 834, 8 �- (1,136,885) (953,090) 183,795 4,567,136 5,132,000 564,864 (32,495,513) 6,689,407 39,184,920 (270,982) 426,5 697,516 66,814,144 66,814,144 629,495, 629,495 $ 34,318,631 73, 03,551 $ 39,184,920 358,513 $ 1,056,029 $ 697;516' The notes to the financial statements are an integral part of these statements G-8 (dontinued) MONROE;COUNTY,FLORIDA"- OARD OF COUNTY COMMISSIONERS COMBINED STATEMENT OF REVENUES,EXPENDITURES AND, CHANGES IN FUND.BALANCES-BUDGET AND ACTUAL ALL GOVERNMENTAL FUND-TYPES AND EXPENDABLE TRUST FUNDS-CONTINUED FOR THE FISCAL YEAR ENDED.SEPTEMBER 30,2000 ;CAPITAL PROJECT FUNDS Variance favorable Budget , Actual, (Unfavorable) ,Revenues: Taxes $ . 9,000,0001 $ 12,387,681 $ 3,387,681 Licenses&Permits Intergovernmental '2,000,000 1,942,656 ., (57,344), Charges for Services Fines&Forfeitures Investment Income 750,000 , 1,814,626 1,064;626 Miscellaneous 9,21`6 `` 9,216 Total Revenues - 11'750,000 16,154,179 .4,404,179 Expenditures: `Current: General Government 13,879,000, 6,031'095 Public Safety 3,978,000;_' 1,993,682 1';984,318 Physical Environment 1;535,025 617 11534,408: Transportation :346,195 5,410T- , 340,785 Economic Environment Human Services` 485,000� �73,337, �411,663 " Culture and Recreation. 3,819,000, 2,690,853 1,128,147 CourtRelated 471.,452 w 471,452 Debt service .Total Expenditures �` � 24,513,672' ':.: 10,794,994, 13,718,678.1 , Excess"of Revenues Over/(Under)Exxpenditures �' .,(12,763;672} '- 5,359,185 18,122,857 Other Financing Sources/(Uses): F2eserve for Contingencies (127,000) Operating Transfers from Other Funds 1,176,868 521,393 (655,475) Operating Transfers to Other Funds (6,292,461) (6,229,702) 62,759 TotaLOth er Financing Sources/(Uses)' ,e (5,242,593) ` (5,708,308)_ (465,716) Excess of Revenues and Other.Sources Over/(Under) Expenditures and'Other Uses (18,006,265)_ _ (349,124) 17,657,141 ' Fund Balance,October 1. 1999 30,406,096 , 30,406,096 Fund Balance, September30,2000, 12,399.831 ' $- 30,056,972 $ `17,657,141 C-9 EXPENDABLE TRUST FUNDS TOTAL-.MEMORANDUM ONLY Variance Variance Favorable Favorable Budget Actual (Unfavorable) Budget _ Actual (Unfavorable),, $ - $ -- $ 77,983,143 $ 81,838,251 $ 3,855,108 1,416,959 1,960,901 543,942' -- 41,922,960 23,942;387 (17,980,573) 45,000 53,518 8,518 6,693,448 8,973,545 2,280,097 854,585, 691,069 (163,516) 2,461,106 2,446,213 (14,893) 17,600 50,587 33,587 3,455,127 7,981,260 4,526,133 =- 952,446 1,203,642 251,1.96 916585 795,174 _ (121411) 134,885,189 128,346,199 (6,538,990) - 35,283,421 24,596,103 10,687,318 1,056,485 615,213 441,272 79,106,956 52,7018,116 26,398,840 -- 8,827,423 3,848,360 4,979,063 a _ 19,139,608 4,699,507 14,440,101 18,324,358 11,659;885. 6,664,473 11,750 — M.11,750 10,689,707 6;947,235 3,742,472 -- 9,623,379 6,563,094 3,060,285 299,075 — 299,075 8,225,711 6,9%,147 1,266,564 5,689.118 5,500,774 • 188,344 .1,367,310 615,213 752,097 194,909,681 123,482,221 71,427,460 , (450,725) 179,961 630„686 (60,0241,492) 4,863,978 64,888,470 - (43,725) -- 43,725 (3,747,805) -= 3,747,805 -- 16,641,027 13,435,976 (3,205,051) (12,777,504) (11,800,991) `976,513 (43,725) — 43,725 115"718 1,634,985 1,519,267 (494,450) 179,961 674,411 (59,908,774) 6,498,963, 66,407,737, 791,932 791,932 -- _ 121,898,367 121,898,367 $ 297,482 $ 971,893 $ 674,411 $ 61,989,593 128,397,330 $ 66,407,737 t The notes to the financial statements are an integral part of these statements C-10 MONROE COUNTY,,FLORI A BOARD OF COUNTY COMMItSIONERS COMBINEDTAT° T Of REVENUES,:EXPENSIESAND H Its FUND EQUITY ALL P OP I T'ARY RIND TYPES FORTHE FISCAL YEAR ENDED'SEPTEMBER 30,2000 Internal` Total Enterprise. .Service- _ Memorandum csnd Funds 0' Operatin Revenues: ?Franchise Fees, 197;9&6 .- 197,9 Tollb � 1'204,217 1«204;217 ghar bs foe Services � 15,�43,911 � 14,993,172, �� 343,�37g08 ' ' Fines and Forfeitures �,E-61 � � $,�161 " Miscellaneou's 45«696 90.1,329 947,727 Total Operating Revenues _1�7,300,175 15,895,001 33;1951-176 Operating Ex-p rises: Personal ervices : 2;262;459 '�1�;207g557. 3,470,016 Operations 13,796m331 3,451,756 17,248;067 Landfill Closure and Post Closure' 771,222 771,222, :Depse6ciation and�Amortizatioro 1,395,754 115,E 0 1,511a374� Asserted arid.Paid Claims 1 «395,266 11,395,256 Total Operatinj Expenses 16,225«766 16,,170,219 34,396,965 C,peratin (Loss) (925,591) 275, 16 (1,200;50 ) Non-Operating Revenues(Expenses); Operating Grants 1:;639,43,5 � � 1,639,435' Investment Income � � � � 1,31ON4 626,29 1,936,969 Interest'Expense and Fiscal Charges (559,404) (559,404) bainl(L oils)on Dispdsitilon of Fixed Assets 120,720 259,507 (138,787) Total Non-operating Revenues(Expenses) 2,511,425 366,788 ,67 , '13. �Income Before Operating Transfers .1-;585,834 � � 91,570 ,, 1;677 404 Operating Transfers: Operating Transfers from Other F6nds 1,152,612 1,152, 12 - Operating tfansfers to{Othef Ponds (2;2 1,0 3) , (556,504) (2,737,597) Total Operating Transfers � �' (1, '76,4S1) ( 56,504) (1 634;995) Net Income(Loss) 507,353 (464,934) 42,41 . „. Fund,Equity Octqbar,1, 19 9 38,080,955 � s,653;1 2 ;734,077; 6onthbuted Capital, 750 690,529 and Equity,- ptemb r 3 ,2000 39a 76.067 6;153,936 45L467;9 5 The notes to the financial stat meats are an integral part of these stptbinents.'" C-11 MONROE COUNTY,FLORIDA-BOARD OF COUNTY COMMISSIONERS COMBINED STATEMENT OF CASH FLOWS ALL PROPRIETARY FUND TYPES FOR THE FISCAL YEAR ENDED SEPTEMBER 3012000 INCREASE IN CASH AND CASH EQUIVALENTS Internal Total Enterprise Service Memorandum Funds Funds _ Only__ Cash flows from operating activities: , Cash received for services $ 18,017,768 ` $ 14,049,761 $ 32,067,529 Cash payments to suppliers for goods and services (18,734,985) (13;102,673) (31,837,658) . Cash payments to employees for services (2,302,782) (1,208,662) (3,511,444) Other operating revenue 54,059 668,887 722,946 Net cash provided(used).by operating activities 2( 965,940j 407,313 Z558,62 Cash flows from noncapital financing activities: Operating grants received 7,216,278 -a 7,21,6,278 Operating transfers from other funds 1,398,187 -- 1,398,187 Operating transfers to other,funds (2,203,765) (556,504) _(2,760,269) Net cash provided(used)by noncapital financing activities 6,410,700 ��556,504� 5,854,196 Cash flows from capital and related financing .., activities: Proceeds from.capitai grants 1,407,199 -- 1,407,199 Acquisition and construction of capital assets (789,778) (46,641) (836,419) Principal paid on capital debt (580,252) — (580,252) Interest paid on capital debt (571,858) — (571,858) Proceeds from the sale of fixed assets 178,674 13,404 192,078 Net cash used by capital and related financing activities (356,015) 3( 3,237) � 389,252 Cash flows from investing activities: Investment Income 1,310,674 626,295 1,936,969 Net cash provided by investing activities 1,310,674 626,295 1,936,969 Net increase in cash and cash equivalents 4,399,419 443,867 4,843,286 Cash and cash equivalents at beginning of year 19,350,010 11,063,262 30,413,272 Cash and cash equivalents at end of year $ 23,749,429 $ 11,507 129 $ 35.256,558 C-12 (Continued)` MONROE COUNTY,FLORIDA BOARD OF COUNTY COMMISSIONERS COMBINED STATEMENT OF CASH FLOWS ALL PROPRIETARY FUND TYPES-CONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER 30;.2000 RECONCILIATION OF,OPERATING(LOSS)TO NET.CASN`PROVIDED(USED),BY OPERATING ACTIVITIES Inte rnal Total.' Enterprise Service Memorandum'. Funds Funds Only ,Qperating,(loss) $: (925,591) $ (275,218).�$ �(1,200,809� Adjustments to reconcile operating(loss)t6 net cash provided_(used)by 'operating activities: Depreciation and amortization 1;395,754 115,620 '1,511,,374 'Change in assets and liabilities 'Decreasel(Increase)in:: Accounts receivable " 15,794 ( ) (67,990) (83,784 Due from:other funds 752,724 : 234i377 987,101 Due from other;governmental units (4`,586) 'V; (247,599)' (252,186) ; {Decrease}/Increase in: :' ` Recounts payable (4,093,596) 198,265 _ (3,895,331) g., p Y (24;256 (24,256) Retaina e a able 'Claims and judgements payable (19). 1,215,876 1,215;857' Due to other funds 79,850 538,462 Due to other governmental Units { } ( 58,612j 9 {152;174) 4,452 (147;722);, Accrued compensated absences, {32,342) " 852, (31,490) ) � ) .(9 " Accrued wages and,bene #s payable (7 981 1,958 39) Deposits in escrow 39,308. 39,308 Deferred revenues - 232,042( ) (232,942), Other current liabilities 7 (2,007) 2,040 r 33 'Landfill closure/post closure "24;770 — 24,770 Total adjustments ~� (2,040;349j� 682,531 {1357,818) Net cash,provided(used)by operating activities $ a {2 965 940) $ _ 407.313 .$.___:_,..,( 55 8,627) SUPPLEMENTAL SCHEDULE OF NON-CASH FINANCING` ` CAPITAL AND,INVESTING,ACTIVITIES Contributed fixed assets ' $ 689,779. $ 750 $, 690;529� Loss on disposition of fixed assets $", '''57,954 $ 272,91�1 $ 330,865 The notes to the financial,statements are an integral part of these statements. ti C=13 FLORIDA COMMISSIONERS COMBINEDT T F CHANGES IN PLAN NET ASSETS PENSION TRUST F SEPTEMBER Additions: Contributions 150,113 Investment Income Total Additions 1501J 95 Deductions Net Assets Held in Trust for Pension Benefits, September 30,1999 .Net Assets Field in Trust for Pension Benefits, September 30, 2000 $ 150,195 The notes to the financial statements are an integral part of these statements. C-14 MONROE COUNTY ELQRRDA BOARD OF°COUNTY COMMISSIONERS NOTES TO COMBINEb FINANCIAL STATEMENTS: SEPTEMBER 30 -20�00� NOTE 1 SUMMARY-OF SIGNIFICANTACCOUNTING,;POLICIESI ; The ,accounting policies and the'.presentation of "the financial report: of the Board of County `Commissioners of Monroe County, Florida (the "Board") have been "designed to conform to generally accepted _ accounting principles as. " applicable :to governmental , . units, yin ` accordance with the " GavernmentaT Accounting Standards Board-, (GASB), Proprietary , lfunds apply ,`Financial, Accounting Standards -Board's,. (FASB)1,1 pronouncements and Accounting,,Principles, Board '(APB) ; opinions issued on or, before November: ;30, 1989, unless` those pronouncements conflict °with'or, contradict GASB pronouncements, in which :case, GASB prevails. The, following is a ummary` of " the significant accounting policies: Reporting-Entity. - Monroe County is a Nan-Charter County established, under the Constitution and the laws of the State ;of Florida:: There are six offices a elected County-wide,, which are as follows:1 Board "of County Commissioners -1 cortosed`of five members, Clerk of Circuit Court,: Property Appraiser,°'Sheriff, Superv.i or "of,Elections,and Tax Collector. -The',Board 'of County Commissioners is ,the legislative body of MonroeCountyand as such 'budgets and provi"des funding used by the separate Constitutional Offices with the"exception"of.,fees,collected -by the Clerk.of Circuit Court and the. Tax Collector'. Under the, direction.-of the Clerk of Court, "the Monroe-County Finance'-Department` maintains the accounting system. for the, County,'s operations'. J ncludfhg4those of the.:Clerk of Circuit .Court, which is included in: the;General Fund,, 'but excluding".those, of, the, Property Appraiser,, Sheriff; Tax" Collector and Superyisor `of Elections, each of which maintains its own accounting system. The Board is not � a 1 egal ly separate _or fi scal l y independent unit, of the County. Accordingly, it 'is considered ,a part,,of" Monroe - County's primary government sand :�i s' included" as' such in, the Monroe 'County,, Comprehensive Annual "Financ al Report. r Ser.uices, provided;.- by the Board and accounted far within` these financial statements ,include -hearth arid. ,social- 'services, emergency, medical -'services,, cultural, 'and recreational programs,: solid waste services and other governmental services;. , MO ROE COUNTY FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 3 NOTE U OF' SIGNIFicANT ACCOUNTING POLICIES (Continued) Basis of Presentation . The accounts of the Board are organized on the basis of funds and account rdups, each of which is considered a -separate accounting entity. Fund structures, where have been designed to comply with all. , requirements'' of the bond resol uti drys` and regulatory provisions or administrativeaction.' The operations of each fund are 'accounted for with sot f pan to self-balancing accounts comprised of' its assets® liabilities® equities® revenues and expenditures, or expenses-, as appropriate. The various funds are grouped by type in the financial statements® The following fund t es and accountigroups are used by the Board. Governmental Fonds® General Fund - The General Fund is the general operating fund of the Board. . All general, tax` revenues and other receipts ' that r.'e not required either legally or by generally accepted accounting principles to be accounted for in other funds are accounted for in the General Fund. Special Revenue Funds - ecial Revenue Funs are ,,used to account for the proceeds of specific revenue sources (othr ' thh those associated with expendable trusts or major capital projects) requiring separate. accounting because of legal or regulatory provisions or administrative action. Debt Service Funds Debt Service Funds are use to account for. the payment of principal interest, and other expenditures related to long- term debts other than bonds and roans payable from_ the operations of rorar . Fdhs® Capital Pro.iect Funds Capital Project Finds are used to account for financial . resources segregated for . the acquisition or construction of major capital facilities other than those financed by proprietary operations.. C-16� MONROE COUNTY FLORIDA BOARD OF.COUNTYCOMMISSIONERS NOT 'TO COMBINED FINANCIAL STATEMENTS SEPTEMBER.30, NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES° (Cent nd6 ), . , . Propri Mary °Fads a" nt r ris ,Funds m Enterprise"Funds' are '`used to account fnr�,_operations that: ar - financed a;n �p rated in : manner, similar o. �°i a b s n ss= _ 'enterprises, where nth stated intent is that the cost (exp r�sdsd' including ppr d,i at i dnl. pf roVi i :' nos r sdrvi o s -to`.the general public on _ continuing, basis b ,finanred primarily through user charges or wher6 'peri ddi c. determnati .n of revenues'_darned; "expenses_ incurred. and/or net: income" "is . ,deemed appropriate for: capital, ainten ne 6 . p bll,e,pol'ic.y. management' control,, aceountabil. ty or .other purpdsese Internal .Sdrvicd ,Funds Internal ervjce- Funds are used to. account ford , the financing 'of goodszor services provided by 'One dpartmOnt,'to, other,'' deputments, of "the-, Board to other gpvdrnment l un'i is on . a, cosh r imburse ht"basise ' Fiduciary Funds: Ex pen bl ru Fin -;-,Expendable Trust Fin s are n r i1 y; s`.o f instances' _ er . . le al1'y 'mandated or where a . formal lea trustee rdl ati onshi ,exi sts n ofh 'principal and i nog e ay d dxp nded, i , th spurs ,'of 'their designated operations."' Agency, Funds. are'-custodial i`n nature= (assets,: equal ; ,lia bili ies) and do .not, involve ,measurement of, -results of .,operations. Agency Funds. are merely cl eri ng`., accounts for assets held by a govern men, as an agent for ndi False .peatorganiatr� �. other overnmerits or other 'funds. Pension Trust Fond . < The pension trust fund is used to account for assets _hel y, the pan inL a "trustee capacity-. - Jhe.pens on gust find uses the accrual basis of accounting, Account, Groups: General .Fixed Assets Account ' rep This. account is dsta fished` t :t account L for all fixed assets f the Board, , other than, those accounted for,in'the:Enter rise an Internal `Setvice Funds MONROE COUNTY, FLORIDA BOARDF CUNTY COMMIaSIONERS TES TO COMBINED FI A CI L.ST TE E TS SEPTEMBER 30, 2000 NOTE I - SUMMARY SIGNIFICANT U T -P LICI (Continued) General Lonq.Term Debt Account Group - This account group is established -to account for the longm'term debt of the Board financed from Governmental Funds, Basis of Accounting a The accountingland financial reporting treatment applied to a fund is determined by its measurement focus® 'All Governmental Funds and . — Expendable Trust Funs are accounted for using a current financial resources measurement focus. With this easure ent focus, only 'current assets and current liabilities generally are included, the balance sheet, Operating statements, of these funs resent ' increases 0.el. , revenues and other financing sources) and decreases (i .e. , expianditurds .and' other financing uses) . in net current assets All Proprietary. Funds.,Are accounted for on a flow of economic resources measurement , focus. With his measurement focus, all assets and all liabilities associated with the operation of these funds are included on th - alance sheet Fun equity (i .e. , net total assets) is segregated into contributed capital and reta,Tned earnings components. Proprietary fund-type opera tin statements present increases -(tie ® revenue) and decreases (e.g. expenses) in net total asstsd Basis f accounting refers to` w erg revenues and expenditures or expenses are recognized in t, he accotints; and reported in t e financial statements. Basis of accounting relates o the timing of the measurements made, regardless the measurement focus appli.ed. The modified accrual basis of accounting is followed in the 'Governmental Funds® Agency Funds, and Expendable Trust Funds® Under the modified accrual basis of accounting, revenues are recognized in the accounting period in whlich they become'-susceptible to accrual ® tat is, when they become both measurable and available to finance expenditures of the curs nt ..p rind. Available means collectible within the current period or soon enough thereafter to be used- to pay liabilities of the current Brio Primary revenues; -which include taxes, intergovernmental revenues, charges for. services, rents and interest are treated as susceptible to accrual under the' modified accrual basis. C-18 ONROE COONO IDA BOARD OF COUNTY COMMISSIONERS' NOTES-'TO COMBINEO'FINANCIAL STATEMENTS - EPTEMBER 3 . 2000 'NOTE"1 - SUMMARY OF I NIFIC T ACCd UNTING POLICIES ,(Corit.inraed). Receivables rel-aced -to these revenues .are not r ccgpized unless they are roll dti le, within 60- days after the fi at year end. pdnditures' an transw fers, out.ark recorded _ here. th 'r 6l ate , fund ,l�i a i 1 i -i s': `incurredn_ . xcepti s to this gen- 'rule include; tl) the l r� mt rgin pr r°tir r f ;a_ d i fated sick pay, ` vacation aye "and ''compensatory �ti e, 'which , is hot .: re'cordeds_ n e enditure' (2) pr paid items, which are reported gnly.'pn t alande Sheet and do not affect 'expenditures: a (3) rindip l arc rit rdst" n� hdr ®ter ' . debt, �whi ch''are recognized-�when,due a��. udgets;�f or dvornmeintal- Funds are al sd prepared on the -modified accrual basi'sg with certain 'exceptions describe' under bud ets and budgetarydata.`, eptibility-tc-ar,rual concept to, i ter°governmental r venues$ the 10gal and tontractual , require. is of the :numerous 'individual programs-, are used as guidance.. Thereare- however, essentially two ty pes of these 'revenues. -In one,,- mdni s must- hod o" ',. the �s �ci fi� r oso or prc ect``befdre any amounts wil l be paid, to� the, cards therefore, revenues are, recognized , based the e p ndi, ur s recorded. In the other, monies r virtually unrestricted as' to 'purpose - of pee it,Ure and su stahtially irrevccable> i n A .' revocable only for , failure- tocomply with 'prescribedopiiancrA x. r°egtrirepntsk such has "qual errrpluyert cppr•tuhltye These ; .l resources are"" reflected as revenues at the ti e of r ' ipt;'cr -earlier if they_ meet the 'avai l abi` lt, 'criterion Licenses, and:peftits,- charges for ser vis andmisell reve nuds te� tinvestm6nt earnings) are, ,re'c'orded, as , revenues whe lcash c use, they are. generally', -not dasurable until actually; rec ivdd; Investment earnings 'and cst_ Ines an .fcrf itur s ar recorded as oarned:since' they re measurable and available. Proprietary Funds use the.- accrual. basis; of accounting., Revenue are recognized I th 'period in vhich� they ar" am -- � and expenses are, recognized in the period incureoa. The prepaat i h df`fi arri al' statements, i n confer i ty i th general l y;aocepted :a acco unting hg pri rtci ,es Q a appl i cabl e to gverrlrntal uri is requires C-19 i MONROE COUNTY FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO COMBINED FINANCIAL STATEMENTS. SEPTEMBER 30s 2000 OTE A SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) management to rake use of estimates that 'affect the reported amounts in the financial statements. Actual results could differ from estimates its an star eta p The following are the statutory- procedures followed- the bar of -CountyCommissioners ("Board") - in, establishing,,procedures- followed- budget for Monroe County. n or before June 1 of each year -the- riff, the Clerk of the Circuit Courtin the Tax Collector, and. the Supervisor f Elections shall each submit to the 'Board a tentative :for theirl ,respective offices for the ensuing fiscal year. , . 2) With-in fifteen ys aft r certifica tion of the ad valoremtax roll y the Property Appraiser, the Boardt Officer submits to thd. Board pro os t for the fiscal year commencing the following Ocfor -1. The g n ld es. proposed expenditures and the means of, financing them. ' ) By Board resolution, a tentative t is , submitted to the. publi,c. -Public hearings are, field to obtain ta xpayercomments. ) Fifteen a after adoption of, the tentative t, a, final budget is submitted or review nadoption t a. final public hearing'. Prior to, or on September 30, the Boqrd',st is legally enacted through passageof a resolution. Accordingly all fund types have an adopted budget as, required by Florida Statute g 3. ) During the year,, the Office of Management 'and Budget acts on intradepartmental budget changes -that do not alter the total revenue or expenditures bdg t d to a cost center. - A cost center represents particular r a of Board, ope'rations or a department. All other budget changes (whether' they are transfers between cost centers or alterations C-2 MONROE COUNTY FLORIDA BOARD`OF COUNTY COMMISSIONERS NOTES TO COMBINED COOL STATEMENTS ' S TEM ,.3 _ 2000 NOTE 1 _ SUMMARY OF, SIGNIF CANT.ACCQO TI O. POLICIES (Continued) of total expenditures in a fiend), are approved .by the Board. Suppl.6mental . appr0riatdn r nssary, and the,-,: budgetary data _ PresehtedShereih, was .amended ;by the ,Board: `during ,year in' 'a 1egaI l,y. "Permissible- ere. 7) -�Florida' Stat t x:129, -Section 7, , as amended' i,n 1978 - pr vid s� that only expenditures in excess of -total. fund .budgets" are' unlawful Hdweyer. -cause the Boar on? all ;b u dget ,dhanges betw6efi cost.- centers', this � becomes the level 'of rontrdl s Budgeted to-, Actual . Expendi t r , reports are employ as' management control 'vic grin g ' t e year for 111 dn , typps, . 9) Budget .for all funds', ,are adopted,. n a basis.,consi stent-with - 6ndral l y; accepted accounting. principles �( ) 'fpr� , that fund type, except for revenues and expgndi tdres..rel atiye to tax:anti ci pati tin notes, mortgage pans: a e b y governmental s'; n r v nu ah " dx e n d i tur s rel a ti� P t debt "and a i tal outlay 'fdr,proprietary fends, _ ddgetary versus P .. differences are described in4following note. 1 ) Al 1 appropriation,s ,lapse atypar, 'Inventory ., to p. ;the_General Fund consists cfcertain s l s which ar stated t cost sih themmoving' aver .cost -method. -Thein nt r;yI .is e , d t r ine, by are annual ' physical ddunta b , reserve ry has been sta lush d within` the, General" Fund balance as 06 -consumption .method is Used t acboun for this inventory. Investments �' Investments, are` stated at fair.Value in accordance with GASB 31 o The Board s' cash . end ,it v tm nts; �xc1 di rig those funds :requiring or. . benefiting by separate,- "investment. This ° ives the car.d,, th ability .to axi is its ie1 pry the shdrt7ter ,invest ent df 'cash, .incr asin its income acccr i ngl y C-21 MONROE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30 2000 TE 1 SUMMARY OF SIGNIFICANTACCOUNTING POLICIES (Continued) Interest eare 6n pooled cash is allocated to the participating funds based on their average daily balances Individual fund deficits are ignored in the allocation of interests General Fixed Assets -, General Fixed Assets are recorded as expenditures in. the General Fund, Special Revenue s Capital Project Funds and other Governmental Fund types 'at the time of purchase and are capitalized at cost in the General Fixed Assets Account Group. , Fixed assets consisting of certain improvements including roads, bridges, curbs and gutters; streets_, and sidewalks, drainage, systems and lighting systems a not been 'capitalized. Gifts or contributions a 'recorded in General °Fixed Assets at estimated- fair market value at the time, received. There is no depreciation expense recorded on General Fixed Assets. Enter rise and Internal Service Fund FixedAssets - Additions, to Enterprise and Internal Service Fund FixedAssets are state at cost eeciatipn has been provided si the straight-line metho e estimated Useful lives of the various classes of depreciable fixedassets arelas fol.lowsa Life m Years Buildings and Other Improvements, 7,40 Machinery nd Equipment 3-10 roements other than Buildings 50 eDeciation of Contributed Assets - Depreciation recognize -tan assets acquired or constructed through grants {externally restricted for capital acquisitions is recorded as an operatin4 expense in the related proprietary ,funds. Coital, Lase bli atiens Capital lease obligations for non-Enterprise Funds r accounted for in the General Long-Term Debt Account Group. The capitalized lease obligations are stated at the original fair market value of Leased assets ca it li zed, 1 ess ayments . since the inception of the,- lease discounted at the implicit rate of interest in the lease. Also,, in the ,year an a set ,is acquired by capital lease, the expenditure for the. s et. .n the C-22 MON OE COUN FLORIDA OARD OF COUNTY COMMISSIOWERS . , NOTES T'0 COMBINED FINANCIAL STATEMENTS SEPIE BER.3_Q 2000 DOTE I "- 'SUMMARY''OF, SIGNIFICANT ACCOUNTING POLICIE$ '(continued)" offsetting-amount of the, �f i nand ng source are ref acquiredl ected 'i n the ,Stat�ment of Revenues, , x q f �"iturGs!, j a�i a in, , s 071i Fund l cee ss is under - capital lassos in non-Enterprise_ Funds are accounted for n ��the General -Fixed seat' occunt rou . 1 l as l i ti ns fEnterprise' s-Funds" An t - 'cost f Assets-.s c it r 'r f ct i t accounts f f ,n s. na nrtiz t 1Cp hs _ rti" t _.. s -of t nt .r ris u s -i� orti°z usi n t str" i t��'i t � v r t cif `f the,debtI. EncumbrancesEncumbrance'' accounting, , r -whichpurchase orders r r ocr . ; reserve, t rti the tic ] ' rc ri ti isemployed in. the Governmental and Expendable Trust, Find types,.-, Encumbrances are not the uiv l en fexpenditures;, therefore,eot c anc s _ are reported s: , reservations of fund' balandes t year end and,. reappropr`ieted the following Property Taxes a Property, taxes, based on assessed,'values at January 1, are 'levied become l ,November st c :,-year.,, four , percent isc ` Iis 1:1_. ` Af the taxes� 'are paid., 'i :November,-,,With the discount declining by bne percent each ,month. thereafter, Taxes become li ' ril s f c r, rtifi t s r -f full amount : of any,unpAid taxes grid assessments must be sold' riot later then' Jane ist of ac yea r. accrual- propertj x l c in` � i er 2000 i s i ncl tided i n the accompanying financial, statements,ry's-i nce ,such taxes are collected to finance expenditur f the sdbsequent 'period. o s t s ne's 1i r; l -leave Board l y s rr��a ._ _.. is -leave in varying amou ;` ,t r i ` tin f _ l n , .,. 1_ s with six, , .months or or f credited'service can, receiv ntjor accu'ul atedannual c in it of1 ' employment, to. employees,;With five, years ,or more of credited 'service,' subject to ' percentage. n xi hour ,' ,limitations >.sdetermined " r oeo u1 t annual ,- leave, is , leave.* related n f .ts"- re:, accrued in 11 Governmental Types t extent', that suchamounts , 6d3 nor l liquidated wit x err e le avatlable financial resources— Jhe remaining lia ility is r fl° ct in"the r l'"Id -T6r C 23 MONROE COUNTY,, F.LORIDA BOARD OF COUNTY COMMIS-SIONERS NOTESTO COMBINED-FINANCIAL STATEMENTS SEPTEMUER 3 NOTE 1 SUMMARY OF.SIGNIFICANT ACCOUNTINGPOLICIES (Continued) Account Group. ,, The accumulated l6ave in Proprietary Fund Types is reflected in the Fund's financial statements on the accrual asis. Cash hd Cash Euuival nt - or purposes of the statement of cash flows, the ProprietaryFun s consider, all' hi ty liquid investments (including restricted assets) with a maturity of three monthsor less when purchased, to- be cash equivalents. Total Columns on Combinedat ements - Overview - Total columns on the Combined Statements ® Overview (General Purpose Financial Statements). are- captioned "Memorandum Only" to indicate that they are presented-T-ohly to facilitate financial -analysis® Data in- these column's do not present financial position, results of operations, or, cash flows in. conformity with generally accepted accounting prind les# and such data s not comparabletry Cnnsoli tin Int r'°fun l n tions ve not n ad in the a re a ion of this data.. T ® CASH EQUIVALENTS 'INVESTMENTS, Cash, 'cash equivalents, and investments consist of the following at September Restricted Cash and Cash and Investments-, Investments T t _ al Board of C gntV C issid rs. Amount Invested in County®s Pooled Cash Program 15 ,107,241 1,744,101 $ 153, 51,342 Demand Deposits 130.076 6,Q67,183 6 N5_LjJLL4LjU L7A31, 4 s 16701. Florida Statute 1 A 1 authorizes Counties with written investment policies to invest surplus funs in the following: a) The Local Government , Surplus unds Trust Fund or any intergovernmental investment pool authorized pursuant. to the Florida Int rlocal Cooperation Act as provided in d 163.01. C-2 MONROE `COUNTY -FLORIDA, BOARD,OF COUNTY COMMISSIONERS NOTES `TO COMBINED FINANCIAL STATEMENTS SEPTEMBER "30 2000 " NOTE�2- = CASH, :GASH EQUIVALENTS"AND INVESTMENTS_ tConti nu ed) t , b). " Securities and-Exchange Commission ' registered' money market funds with the' highest ;,creditqu_ality rating from a .nationally recognized" rating agency: . c) Interest-bearing time deposits or. savings accounts ' in qualified' public ,depositories as defined in s.: 280.02. d) Direct:'obligations of.the United"States Treasury. e) Federal agencies and instrumentalities. f} Securities of,: "or other interests in',' any open-end or closed-end management-type investment company . or , investment trust registered under the Investment Company Act of 1940,; 15 U.S.C: ss. 80a-1 et seq.,, as amended-fr'om time to .time, provided that the portfolio of; " such investment company nor investment trust,'' As -�l imited:� to' obligations ,> of the_ -United States .Government or any agency- -,or instrumental.,ity thereof , , and to repurchase agreements, ' fully collateralized by` such Anited States Government ' obligations, and provided that. such investment company orinvestment, trust takes delivery of " such collateral- either` directly 'or through an` . authorized custodian. -_ g)' OtheO Investments authorized;by law or:,by ordinance for "a�`county or a�municipality. The Board invests funds throughout the year',with. the Local, Government Surplus P Funds, Trust Fund ;(SBA} an _investment ool administered by the "State Board of Administration; " under the 'regulatory. "oversight of the State of Florida. Throughout the year and as-of September, 30; .2000: the SBA contained certain :floating,:and adjustable :rate securities which were indexed 'based 'on the prime rate and/or one and three,month LIBOR: rates. These, investments represented 10,t of the Sw s portfolio at September.30; 2000. The`SBA met the criteria to , be ,"2A-70ke as.''defined= in GASB 31 at .September 30. 2000. Therefore, the investment was valued at' amortized" cost "and the Jair , value at-;September 30, ` 2000 was the account balance<;at that time. . C. MONROE COUNTY FLORIDA BOARD OF COUNTY COMMISSIONERS. NOTES TO' COMBINED FINANCIAL STATEMENTS SEPTEMBER 30 2000 NOTE 2. - CASH, CASH EQUIVALENTS Ai VD'-INVESTMENTS (Continued) Dens its - Demand and time deposits are fully insured by Federal Depositary In surance' and the multiple financial institution collateral pool required by Sections 280.07 and 280.08; Florida Statutes, NOTE 3 MORTGAGES RECEIVABLE Mortgages receivable at September 30, 2000 consist of the following: Affordable gqu Programs: Second Mortgages , Receivable from individuals, collateralized by land and buildings payable in monthly_ installments of $3,622 including interest at. 3%. final $ 387,274 payment due March 1, 2004: Second Mortgages Receivable from individuals, col"laterali'zed by personal residences. The entire amount of the loan will be forgiven over a ten year period at a rate of one - fifth per year, beginning on the 7th anniversary. of the completion of the construction of the improvements funded by the mortgage, provided that the 238,524 mortgagor complies with the Mortgage covenants. Second' Mortgages Receivable from individuals, collateralized by personal residences. The , entire balance of the mortgage will be forgiven over a ten year period at a rate of ten percent per year upon the- anniversary of the mortgage, provided that the mortgagor compiies. with the Mortgage covenants. The Mortgages are 19,647 interest-free. Local Housino Assistance: Second Mortgages Receivable from' individuals, collateralized by personal residences. Commencing in year sixteen of the mortgage, principal and accrued interest at 3% will be forgiven at the rate of 6.66X annually. The entire principal balance and accrued C-26 MONROE COUNTY -FLORIDA BOARD" OF,COUNTY COMMISSIONERS NO TES � OMBINEDFINANCIAL SEPT"EMBER 30 . 2000 ' NOTE 3 MORTGAGES RECEIVABLE (Continued) st' ` ill i - f i tya f t si erg is ` dl before initiation f t riy d ss .rig ll- amount fthe mortgage, n accrued 'interest, is, dui t dldsing.' ' Second Mortgages Receivable ' from individuals, , ' collateralized personal residences, ' a s .s �l�l f err• f r 'the r , _ first. . mortgage, loan.' or until the date the last payment is due on the first , r a e Interest Is r mortgages u l ss the mort ' r� , i � i f l.t." i io case the 'interest r�ata. s 12X .per n �� from the data _ when- payment 'of .the secondi s due. In the ,event the home, is i d, transferred, t .,�_ ,�r i s r the first =r°tgage l pan. is satisfied, the entire tnor°tgage „ . -balance is,due., 7,2151, Second Mortgages, Receivable :fro'm individuals.j collateral:iied by. personal - vresi&nces. The ,: entire balance, f the moetgage.wilT be 'forgiven over, atenyear period at , the rate I of I t,en . per.cent per, year, upon, the anniversary of the r ort a� pr°�v�ddd that ,the mortgagor ', Y 9g complies t covenants r .. rA inter fry,. 192.955 Mortgages.,Receivabla `due' from individual collateralized personal r si c , ' l ,i r u�l installments o $1Q5 d' � r° a ten year period, interest free:,. .. = � 1.2,000 Note Receivable from local government, 'pollater•alized by projec revenues, payable August 2000,..',interest,, free., 20,000 TtahMrtgages Receivable2.594,74 C27 MONROE COUNTY, FLORIDA BOARD OF COUNTY-COMMISSIONERS TES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30,= 20Q NOTE 3 - MORTGAGES RECEIVABLE (Continued) Except for the local housing assistance mo s, the m I ort.gagesreceivable are equally offset by 'a nbalance reserve hich indicates that they do not constitute "'a ai resources" even though it is a nent of total sset e h local housingassist mortgages r offset y related , . deferred revenue account. TINTERFUND BALANCES Individual fund interfund receivable and paya 1 T a es at September 3 are as s: Interfund Interfund Fund Receivable Payable General Rand S 3,9 �154 4.343 37 Special Revenue Funds. .Fine and Forfeiture 25 Road and Bridge 84 6 1 4 64.108 Tourist Development, ,All Districts, Two Cents 17,647 a Tourist--Develop nt, Admin.Admin. 4 PromotionaL Two Cents 36,569 Tourist Development, District One, Three Cents 14,526 27,5191 Tourist Development. District Two® r Cents 1®362 Tourist-,Development. District Three, Three Cents 3,211 Tourist Development,, District Four® Three Cents , Tourist Development, District4 Five, Three Cents 4,56 Governmental Find Type Grants 1.035,811 173.99 Ipa Fees. Rda aye 07 Impact Fees. Parks and Recreation ,. 4. 2 14®5 84 ' Impact Fees. Police Facilities 417 Fire and Ambulance, District # One. Lower and Middle Keys 76 . 32 Translator System Service Distri'ct10s4 Upper Keys Health Care 22.32 Fire and Ambulance, District Six. Key Largo 151.507 Uni e rp. Area Service District. Parks and Recreation 6 ®614 Uninccrpn Area Service Di I strict, Planning, Bldg. and Zoning 3,718.822 1.166.481 u jee Gardens Municipal Service Culv. District 2,083 Local Housing Assistance 94.036 Boating Improvement 12.988 19.643 Miscellan us S 1 Special Revenue 5,0 6 5. Florida Keys Marina - Marathon >37 .25 Environmental Restoration 20,000 '-- ,, 5,112.336 3.'138,.087 C-2 COUNTY,,_FLORIDA TES TO'COMBINED.11FINANCIAL ST NT NOTE 4 -�I TFRFUN -BALANCES (Continued), Interfund, I e fund, .. Fund Rai�abl Pavable Capital F rojec t,Fu'nds: ne'U st Infrastructure Surtax, 208 9-;226 �44` Enterprise Funds Municipal,Service District w Wash 32p254:' 569,281 Card Sound.8ridge 2.833 76�. - 'Marathon;Airport 38,546 50s967� Kay Wst Airport 2I2 236 179503 2 5, 71 8 6.195 Internal Service Funds. worker's CI � � �. _76 - Risk ManagigLent I93 23 a93 Fleet Management.- 323,96 NOTE 5, RESTRICTEDASSETS Restri cted Assets1 ude thoser vided-Jor by 'resolutions, adopted, by the ount issi r i f. i�i ervi ist� t "� St Revenue - i l ' Refunding Improvement Revenues6 ri 1 l ' s c ve f',. i ;Bonds', ' SeriesCl r v - to n i. r ss r - Fa 1 ity , r° s: Tot l r� str�i'ct is s, t r, g aas foil s ,. �< C Cash EdUiv. Enter is - MuniciDal, Service, istrict Est Rene'wal -and, Reolacemdnt Fundk 427 s Sin in Fury e728 Landfill Closure Escr ��2 744 01 3.838 612 C-29 MONROE COUNTY FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30 2000 NOTE 5 - RESTRICTED ASSETS (Continued) Enter ri Ft�� i r� rt .. , Passenger Facility Charge Funds 2.611,349 Refunding I Drovement .Revenue on s, Series 1993/83 Debt-.Serv.ig Fund Sinkin Fun 209.946 Refundiffl_ilmprovement Revenue Bonds,- ri s 3/ t_Service ini / 3 Sales Tax Revenue_�4 f ire n s. . Debt Service Fund 149 Sinking h CleWs Revenuet Contingency s RESTRICTEDNOTE.6 RESERVES FOR I T F FUND BALANCE Reserves representing the excess of amounts provided for certain restricted F asset accounts r the liabilities payable therestablished by a reduction t ri balance. The followingschedule reflects reserve cc balances at September 30. EnterDrise Funds Municipal Service District Reserved ors Debt Service $ 432,539 Reserved r Renewal and Replaceme7. 83 __1.860.,322 C-30 MONROE COUNTY FLORIDA BOARD -OF COUNTY COMMISSIONERS NOTES TO COMBINED,FINANCIAL STATEMENTS SEPTEMBER°30 _2000 ., - - NOTE 6 .- .RESERVES FOR' RESTRICTED ASSETS: AND DESIGNATIONS OF FUND 'BALANCE (Continued)` Debt ''Service Funds - Refunding Improvement Revenue=86nds. :Series 1993183 Reserved_ for,Debt-Service �209,946� Refunding Improvement Revenue Bonds.-Series .. Reserve Debt Debt Service 575,83 . Sales Tax>Revenue .and Refunding Bonds;-Seri.es .1991 and' 1998 Reserved, for- Debt Service 2I6,855 Clerk..',s Revenue {Vote; Reserved-.far;. Debt_Service 53.392 ;. 1.056.029 .. Retained earnings and 'fund balances are reserved to the extent of the excess of restricted assets over liabilities payable .from restricted ' assets as fo1 l oWrs; Total restrictedassets' $ -76831-1284 Less Restricted assets ;far wti ch-retained, :, - 4,355,449 earnings are.'not s=requi�redto bereseryed Liabilities payable. from restricted assets 559L484 A portion of the unreserved, fund balance in Special Revenue ' Fund, Tourist Development' District, f One, Three Cent-,has, been designated, for various beach nourishment 'projects The,,'Board `has also `designated a .',portion of`the fund. ';, ; baTancein the general fund -to guarantee>>debt 'incurred. ;by the Florida' ' Keys Aqueduct.Authority, (FKAA). FKAA is developing construction design .plansfor a wastewater treatment facility to be located -in Marathon. ; C=31 MONROE COUNTY FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30 2000 NOTE 7 - PROPERTY The following is as summary of changes in General Fixed Assets for the year ended September 30, 200 1999 Additions Deductions 200 Land 28,708,600 $ 1e61 ,373 $ 30,526,973 Buildings 1,41 ,924 2,099,771 83,518,619,5 Equipment s11 ,227 6021g 2 3,857,685 25, 1,10 Construction in Progress: C urth use. Ren ati n 2,068,409 3®432®762 ` ,501,17 Other Construction 1,147, 63 2, 59a 065 108,876 3 0 6.152 .5 1 1V_.& 5 An additional 4 3 ,026 will be required to complete- the construction projects under present contractual agreements. : t is the. Board's policy t0 not capitalize interest on construction projectsfinanced with debt proceeds.. Proprietary funds property, plant and equipment consist Of the following a September 30, 20 Internal Enterprise Sere - Funds Funds Land 12,447,434 $ 54,000 Buil-dings and Improvements 12,330, 33 1,902,374 Equipment 14,823,676 Construction in Progress 1s7247 Total Property 41,326,390 2,515,636 Less Accumulated epr iation 17,4 4.890 1,434 et Property 51 0t} 1Y66 20 C-32 MONROE COUNTY- FLORIDA. `BOARD OF COUNTLCOMMISSIONERS .NOTES TO -COMBINED FINANCIAL,STATEMENTS t. SEPTEMBER .30 2000 NOTE 8`' 7 LONG-TERM DEBT The Jollowing is a summary of '6hanges --in. long-term, debt" for ."the year ended , September 30,, 2000: Debt Debt 1999 sued Retred2000 General. Lone-Term:; Debt Group Revenue Bonds $26'.165,000 ,,r _ 4,255;000" $21,910'7 000 _ . Loans ,Payable 850;000.. ° . 200;000 �' 6 .000' Accrued Compensated Absences l.923,999 9;515 l 933 514 Subtotal 28:938',999 M 9,515 4.455A00 "24 493.514 n Pro' rietar_y Funds Reveoue-Bonds 7, 425,000: 405,;000 70020;000 � . Accrued Compensated' Absenses- 370;980 _ 7,76 - 4 ' �363„216 - Capitalized Lease Obligation 1,478.583 175:252 ' ." 1.303 331 .Subtotal 9,274,563 588.016' 8,686,547 t Total38:213.56 9.515 .e ,.5.043 16 �33>.180:061 t Bonds payable at September 30, .2000 from Proprietary Funds are composed of the. foll owing, issues: . ; Enterprise Revenue_Bonds Y- , S9,570,000 1991,Municipal Seruice, District .Refunding "improvement; Bonds due in annual nstallmehts of $425,000 to. $735,000 -on October 1. 2000 to :Dctob& 1. 201I: interest at 6.40%.to 6.75X. C-33 MONROE COUNTY FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30e 2000 NOTE 8aLONG-TERM DEBT (Continued) Dads payable at September 0, 2000 from o rnm nta Funds are composed Of the following issues: Revenue'Ronds n $7,230.000 1993 Refunding Revenue. Bonds> Series 1093 due in installments of $435,000. td '$640.000 on December 1. 2000 to December 1 2008, interest at 4.7X to 5.OX. 4,7 0,000 Revenue Bonds a $17;5058000 1998 Sales Tax Refunding Revenue Bonds, Series 1998 . due in installments, of $4;0 5®000 to $4,5 50000 on April 1s 2001 to,April 1. 2004. interest at 3.7 to . 75X. 17�140000 21. 10a000 The 1 oan payable at September 30® from Governmental Funs is ,composed of the following issue: Loan Payable a $350,000 Florida Local , Government Finance Commission Loan due in semiannual installments of $100y0 0 to $150,000 March 2001 to September 003: interest due monthly based on the blended market rate of oo eoil aprm $ 65 .1000 Debt Service Fndin egire its d h ota annual bt. ,srie funding requirements for all bons O tst in n of sinkingfury balances) at September. 30, 200 consisting interest 'payments of $5,192,075 and principal payments of 2 ®1 ' ar s follows: Revenge Dods Year Ended Proprietary Fonds overrrsnental Member 30 Anont tort Rate o�snt r�terest Rate 2001 75% a 5.00 2002 892,485 6.50X - 6.75% 5,366,574 3®00X - 5a00 2003 891,285 6.60% 6.75% 5,371,274 '3`.55 5.009 2004 887.625 6.75X 5,370.594 5.00% 2005 891.175 .75% 669,000 5.00% 200 -2010 4,249,687 6.75Z 2,016,000 5n00X 2011 447.250 6.75X Total $ 9.45L S 1 .4 C.3 RCOUNTYN FLORIDA t BOARD OF COUNTY COMMISSIONERS ,. NOTES TO:CODZNED FZNANCIA STATEMENTS" SEPTE 20.00 NOTE . LONG - DEBT DEBT-(Cor�tin ed) Year Ended. - SeDteinber 30 Amount Total 2001 230,000- 5.00% 6.501Y626 2002 2228500,', --'5;.00 6,401,559 6,522,559 2004 `.,_ >, < - 6.258-219 --. ,2005 1Y560.175 2006-2010 6.265,60T , tt �.M 011 747.250, Total The amount; vai l a- i �t v Funds,t ' sary the 'series -1993/W'and 199 - r v u dads 'n ��.� LoanoPayable is�� 1;0 2 estrsicti ve Covenants ,_and - Col lateral RggUirar is Th ,�199318 Refunding :.Im rov ' rat v nd Bonds r -pa yabl , from, and Ol 7 ateral �2ed by_.a first 1 i ed upoh and-pledge . ' the Guaranteed Entitlement portion of the .Rev hub Sharing,, Trust Fund,:for,,,Counti s �and the-! Second- Guaranteed Entitlement foe,, Counties paid by,the, Stat . f Florida,., The 1991 Municipal .'Service vice District,-Refunding,,Improvement'. bonds are--.payable 'solely, from T pl l t ral i , ,Ya prior Z is U on -and _ (i').-chaff ., . fdr-srvi li ' annually against : r si etial rd ty it t h County Municipal Service i i t e ' i sni t 8 pprde_Cunty's Florida for the. av ilabili,ty and furnishing Of, certain solid wwaste disposal s rvjc sm �(ii) _ ,Pa, meats, received_*' fro � fr � his slid waste ��llq�t��s ��th �espe t to commer.dal r prt within ,the istri , (iii) all -.other n d l r°. . ,f ds ., o - rat +b . th District With' cast: to frrishin srvs Of the, soli wash ' facilities to-,the, resident's-'of, the District 'excluding any, state 'or f deral funds receive 'from* i to 'time" by �th . istrict are (iv) -cer°tain ' _ -i nv stm6nt .i ncoma received by the Di str°i ct Y ' nder'the"terms 'of the ent& r:i se le r°avenue. bnds- issue, th uni ci l :ServiceDistrict i s. r° it _ 4 oh . other-' thi rigs 0 t stabl i sh rags are to co l �t fags arid, � ar• es 'which ill e. t sufficient at All'. to, ' y 110% of ,thy Maximum Debt. � rooke Raq' rement ors the Series `1 1 onds an 6n 1l ;outstanding `Parity 6ndss- plus 10 of all, reserve or other . eats in l ire , the' cost of. Op r°atibr. pd aintenan and M® ` O ROE COUNTY L RIDA BOARD OF COUNTY COMMTSSIONERS NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER-30, 200 NOTE 8 - LONG-TERM DEBT (Continued) deposits for Renewal and Replacements of the Facilities. The Municipal Service District was. in, compliance with those covenants for the year ended September p 2000 The Bonds and the interest payable thereon will not constitute a general obligation ,of the District, Monroe ,County or the State of Florida, or` a pledge' f the faith n credit of the District, MonroeCounty, the Stateof-Florida or any political subdivision thereof. either the Bonds, nor any interest or premium thereon, shall be. 1payable from the ad valorem tax revenues of the District,, Monroe County® or the Stat .of Florida. The 1 9M. Sal s Tax Refunding Revenue Bonds are payable from and collateralized by a lien -and pledge o the portion ' the Proceeds of the one cent local government infrastructure , sales surtax on deposit in the trust fund establishedfor the County, in the Florida Stag Treasury, allocated for an ` ,.distributed monthly to the Board. 'Florida Local Government Finance Commission - The Florida Local,Government Finance Commission was, created pursuant to .t Florida ntrla Cooperation Act of 1969, Section 163.01Florida -Statutes.- as amended through an Int rl al .agreement - ate s f 'February 1 ® 1 i ni t i al l among three Florida counties for the purpose of financing r refinancing capital projects for each member (borrower) Und6r .the Interlocal Agreement, the specific purpose of the Commission is to enable a limited number -of participating public agencies, t benefit from the con mi s ` f seal associated with large o r ial paper 'financing and t assist governmental units in developing an structuringfinancing programs. Each Orr°dr°s libipy is the several liability of that borrower® expressly limited to its loan repayments' and each borrower has no joint liability with any . thdr borrower or the Commission for any of their respective liabilities® NOTE . - DEFEASANCE OF DEBT The fol l owi ng, sch d l e ref I is the outstandi rig -prhi n i pal on refunded bonds, by issue, as of September 30, 200® C-36 "MONROE COUNTY-FLORIDA OAR F 'C i1 COMMISSIONERS OTES-TO CO I E FI IAL. ST T TS _ t SE TE E 0 2000�. T . EFEAS NCE-. F:' T (Continued) D 8 006,'000 Mdni ci,pal Service District Improvement` R venue finds. Sri` s--1 0Q def use on,*- December 6,, 1 5 using ,,, prdc s,."from the 19,211,77 -Municipal' Service: District Refunding,, Im r Eve t Bonds y.: series,, 1985 5 s 1 00' , `Q 2111,774 Muni ci al .Service, DDistrict Refunding: 'Improvement Roads, ,Series 1985; d fdased on AApri l.' 1, J991usihg-,pr'0cOeds ,, from .thd dri1 Sig.._isrit fdr i I rt Dads, Series 199 113,988 T6tat Municipal S rvice District Bon s 44,585, ", Card -Sour ' Road t, are ri -rove' Revenue nu Odnds, `Seri s�:19 _ f ased on March , .., 19 4. u ing avail able,,cash :., : .V0.00OG s $2,15 ,000 df riding Improvement ovement Revenue Bonds, _S�r°i 19F3 e .; of as -o Jars r� 1 , 1993 usingn s fr R f€ndirig Improve en , Revenue Bonds, <<S ri " 199 / 3 1,42580 0, $5,000;000 Irprdv me t--Revenue Bonds, Seri s '1988 d feased ,,,,on May s�` 1991 using proceeds` rom'ifie R un i Revenue Bonds,, Seri 's 1953/884,46 a 00� 4 ➢41 g000 19 1.Sales .Tax Revenue-,Bonds, lri ,1991:a part 11 d f ased n February 5- 9 usingrob eds'fro the Sales, Tax R fuihdin R very .' nds, �S ri s 199 16;�70,000 Total,,''General Revenue Bonds � 22.760.00 NROE COUNTY FLORID BOARD OF COUNTY COMMIS11ONERS NOTES TO COMBINEDFINANCIAL-STATEMENTS SEPTE E 3 0 OTE 10 LEASE OBLIGATIONS Capitalized lease obligations consist of equipment lease purcha,ses accounted for in the Municipal Service District Enterprise Fund. , The future ini u paymehts under, a i al z d leases Consist of 'the fbllowingat September 30, 20 Proprietary Fiscal year ending September 30,a -Funds 2001 _ 259.200 2002 25 :200 259,20 2004 2.59,1200 200 2920 Thereafter _ 2 ,197 Total minimum payments, 1:,5558 7 mount ' r pr n g' i ne st _251.866, Present value Of net minimum lease 1„3 33 payments , Leased. property 'which has been Capitalized as of September 30, 2000 is , s follows: Proprietary Funds 2 3330' Rental expense under cancelable Operating leases for the current y ark amounted to $703,6100. C-38 MONROE COUNTY FLORIDA SOAR F"COLS O ISSIO E S Ire 'OTES �T CRI E FINACTAL . TATE ENTS . ., , EP Mgpgggpa�yy� .eye 000 NOTE I!' CONTRIBUTED CAPITAL. F Contributed` a i al consists':of , 6htr. bdt rrs from-other funds rd r to y, funds and capital, funds', fr6mn ;fe eral and-state agencies.,, ' ontri t . ital as f , for,-the year �ra tivi Q i ni i al ,Servii ce District , , ,,-,$ "32 ., , ' 9321, .'Card ,Sound Brid§6 27514.7 1 514,741 , Marmathoh A r°por ' - -4,256',063 2, 27 " . 4025805910 Xey : r° rt:. _ 31g-6 1 O5,75 - 7 i7s 62, Workers , rsatpri� '621 621 " Group Insurance- Fund , 34 3 e 334 Risk Management Fund, 7 Flit Management _ 2.672.750, 7 2 73500 r 1 ` 7 4529 NOTE 1 SEGMENTS OF ENTE P I E' CTI ITT : -Municipal Service Distridt,' 'poerating revenues are generated primari-l' billings, for mandatory" garb g ollecti . Car d Bridge operating revenues- are rr rr t d , rid ,tdl l s the use f, the rid e a; -._ r s the'Xqy1West and aratho ort are'`generat ,redts are r fees. , , f . ,key. financial data r :-t Yerar ended- September 0, 20 0 ,;for the abo,ve, sins :ar fill ow s 'Municipal 5e v c - Salad Marathon Kay �ta�st Total Sr ~ Operating R v nsa s f 13,052,C54 1,205,451 420:137 S Z 622,533 17,3QQ175 s -39 MONROECOUNFLORIDA BOARDF COUNTY CO MISSIONERS NOTES TO COMBINED FINANCIAL_STATEMENTS SEPTEMBER 30 200 NOTE 12 SEGME TS'OF ENTERPRISE- ACTIVITIES (Continued) Operating Expenses 12.760. 53 563,765 735.535 2,749,839 16, 30,012 Depreciation and Amortization 842,267 167,921 143,969 236,597 1;395,7 4 Total Operating Expenses 13 603,,120 71,70 504 2,96, 36 13225.766 Operating Income (Loss) ( 51,066) 453,745 (464,367) ( 63.003) (925,591) Operating Grants 908.341 79,164 651.930 11,639,1435 In estment Income 624,466 412,201 3M48 234,359 1,310.674 Interest Expense and Other Debt Service Costs (559,404) - (559,404) Gain (Loss) on Disposition Of Assets _ 63,876 (1.136) 73,121 (15,141) 120,720 Operating Transfers In 924.770 M 594. 208,248 1.1 2.61 Operating Tr nsfers.Out (1.427.036) (7 .22 ) � 93 Net Income (Lass) (16.05 ) 788.582 (30 a333) 38,157 507,353 Fund Equity, 1999 9,630,792 6,004,768 11,914.294 38,080.955 Contributed Capital }; 1.500 2&27.' 685,75 6 9 779 Fund=_Equity._'2000 Assets Long-Term Debt 7 ? : 3 24,991 1, 77 7, 77 1 Acquisitions and Contrutin` f Property 4 41 4 743.031 L 7 ' .775 , o Net Working Capital 64 1 7 75 ) E59.137 1 "Q L.IZ,221JU Net Increase (Decrease) In Cash 4 232.€S0 z; 1 1 9ie4 L4 41 - ONROE COUNTY.. FLORIDA BOARD OFCOUN , ISSIO E S , NOTESTTO COMBINED FINANCIAL STATEMENTS; SEPTEMBER 30.' 2000 'NOTE 13 BUDGETARY GAAP,REPORTING RECONCILIATION Thy accompanying �Co bine& Statement" of R ehu s'',. Epp r�ditures. and_.Ch anges in Fdd Ba R d cta ebt Sery e� Au .n Capital .Prc t a p n able ,Trust- Funds . for''t e* year,: ended September 3 r, 2000," rocs rats, rn ri bns f the �I gal l� = ,opt � get it actual. at on a b d try basis. Bas� ri r �r�t rig psi ri pl�s fI,i �`fbr purpose of evei of rig,data `On a budgetary axis' differ- fro ethos ,used .t resent fihancial t to eats l , coof rm t j th- P;� ;' r econti I i ti ors �; f .°resin tart .basis'. , timi n an p rs t � differences. i r�_ the Excess of;. Revenues 'arid -Oth�r� Sources c�� -.Ex`erg itur° s, r �th r° s_for,.t ;� , r; _ t o er 3 is ; r s rat ,. s fblIowsa -t= Spil , ': bebt "`Cpitl . pndhl < Gruel, enu Ser L Pr• i is Trust xcess 'of , revenues - and 'other :v sources over'Under) ezpenditID ores and other uses budgetary : basis ,. $( 47.81 ) 6 7 42 .534 9.124) ` 179 961 Adjustments To' a d dust for mortgages , receivable '. 7 ) Tb.adjust'for mortgage loan , .- ,made . Total Adjustments Excess df revenues and other, `sources over (under) expendit- ; nd uses . basis �) 6 7 �° L(JILIL4) NOTE 14 JNT RFUNDTRANSFERS Op rYati ng. Transfers during the year ended ,September , 000 consi stud �f the fol.lowih C;_ 1 MONROE COUNTY FLORIDA BOARD OF' COUNTY COMMISSIONERS NOTES TO COMBINED FINANCIAL STATEMENTS SETEMBER 30 2000 NOTE 14 - INTERFUND TRANSFERS (Continued) Operating Operating . Fund Transfers In Transfers Out General Fund $ .636. 52 2;472,46 Special Revenue Funds Road and Bridge - 440,41 Law Library 30,000 - Tourist Development District One, Three Cent 27,426 Governmental Fend Ty .Grants 1,805,798 94,036 Impact Fees , - Roadways 'Fire and Ambulance, District # One' - „,460 Translator System Service 'District 10;409 Upper Kays Health Care Special Taxing District 22,332 Fire and Ambulance District Six - 151,454 Parks and Recreation 260,179 Planning, Building and Zoning - 1,250,104 , Local Housing Assistance 94,036 Cudjoe Gardens uniia Service District 2,083 Boating Improvement - 17,410 Florida Keys Marina Marathon 195,897 Environmental- Restoration 20,000 2,145,731 309 ,81 Debt Service Funds Saps Tax and Refunding-Bonds 4 945®000 - Clerk's Revenue Note 187, 0 - -5 32,0 . - Capital Projects Funds. One Seat Infrastructure Surtax 21 393 6,229,702 C-42 ONROE COUNTY -FLO DA BOARD Or' 'COMMISSIONERS - NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEM6 R M 2000 OTE 1 a I TEFUND TRANSFERS (Continued) - Enterprise Fu6d;' Municipal "-Service D strict, Wast 924"770� 11 427,036 Card: Sound Bridge � � 76 228 - Maratfinri Ai room 19�,594 _ . 50 493 Key W st" i rport 20 ,245 ". 677,.'336 1,152-; 12. 31,093 Intral Sr ..Fr da n k anant ., '232,: 3 u. Fl e t' Maha ement _ 323,568 . 55504 1455 1 .5 8 - NOTE 15 RI-skiANAG SENT_ z The Board As exposed ,to various risks of loss related t tort„ theft; of, carnage to, are destruction. of assets: : errors land omissions;, . injuries to . -employees; and . ur' disasters`., , During the' fiscal years ended 97 ,, 1.984, and 195 , theard establi'shd the- W6rkdr°s ,C dpensati ori,, Group Jnsurance 6 and Risk_ Mana ' ' nt 'Funds, dt.rdspe y'ely , as internal ser funds to. account fur, and' inance its nihsurd ' isk of , loss Under, these pro a s, "the, W rkbra Compensation,, ,provides $250A00, coverage .,per dla m." The Group, 'Insurance Fund,proyi des coverage up Ito 8 000 fc�r -each. �nedi a1 1 aim. Risk Management '.provides $100,,,000 for each general liability;.. public , official liability aim - nd $100 000l ia i 1 ty and, auto fir, property' damage cl ai r s a i ndstor m R l crud and ropdrty `Damage i nsurande excess,;coverage v ri as. by individual property.- Jhd Board, purchases commercialinsurance, for, claims i n ,excess of coverage pro,vi ed by the funds; and' for all other ri sks Of l 6ss a . Sattl ed 'dl ai s, have: hot exceeded .this commercial al covprag i n 'any o the,-,past three.,years: a Ca 3 MONROE COUNTY FLORIDA BOARD OF COUNTY 'COMMISSIONERS NOTES TO COMBINED FINANCIAL STATEMENTS EPTEMBE 0 200 > NOTE 15 RISK MANAGEMENT (Continued) All funds of the Gerd participate in the :programs and make payments to the. Worker's Compensation, Group Insurance. and Rusk Management Funds based on, estimates of the amounts. ne ded,to pay prior and current year claims. The claims liabilities reported at September 0, 2000 are based on the requirements of Governmental Accounting Standards Board—Statement, No. 10, which requires that a liability for claims e 'reprted if information prior to the issuance of the financial statements indicates that .it is probable that l i ability has been incurred at the date of the financial statements and the amount - of: the loss can be reasonably estimated. Changes -in' the claims liability, amounts in fiscal year 1999 and 2000 were Worker,s Group Ri sk Compensation Insurance - Manage ent Total Balance at September 36, 1993 $ 1,073,752 . $ 2,127,656 $ 1`.352,096 4,5153,504 . Current ,year claims and changes in estimates 1,44 ,181 7,556,452 527,036 9,532,669 Clain payments __jL§L0,093) (7, 7 172) 401,942) (9,439,207) Balance at September 30, 1999 2,266,936 1,4177,190 4'.646,,966 Currant year claims and, changes in estimate 1„9 1,273 91162,271 241342 11, 5,28 Claim payment �1,299,722) (5, 3 .526) (199;1 2) (10.179,410) Balance at September 30, 2000 1' :�94 L_ 745 1 1 11c 770 2.642 NOTE -- RETIRMENT . N Substantially ,.all full -time Board employees are participants in the Florida Retirement System,' `The System", a multiple-dmployer„ cast-sharing public retirement system. The, System, which is controlled bythe State Legislature and administered by the State of Florida, Deportment of Administration, Division of Retirement, , covers, approximately 591,900 full -time employees of various governmental units within the,State of Florida. The System provides for vesting of benefits after 10 ,years of creditable services Normal retirement benefits are available to employees who retire -at C-44 MONROE COUNTY FL O R I A BOARD' OF COUNTY COMMISSIONERS NOTES TO COMBINED FINA CIAL" STATFMENT5 NOTE J6 -- RET'IREMENT' PLAN .( onti need) Or. after age 62 with 0 '`nr rrlcre :years , of service. -:Early ret rent is available after'.' 10 years ,of service with a reduction ` n .benefi-ts,for each_ ar . ri r to,,the normal -retirement Agee Retirement-1- benefits are ,a based ors 'age, , average , ,compens tidhand`, years-bf-seruic .'' ,credit' where average compensation i s. computed .as the average anfi individual "s, five ighest ,years f earnings., 'Employees, are not re f red t 'contribute to ' th,is retirement ,-S S em W i Thy nard ,has he responsibility the System other 'than 'te make the eribdic -payments. required by .;state' statutes. The. Florida Division of Retirement issues a , `P dbl i cly,.,alai b1 financial* report that -.J ncl ride's fi nanci a� tate�nents sand re ir°ed s p le ent r�,y �informatien .fir; .the, Syst M. 1 ie report may .be, obtained ,b,y. writing to, Fl bri da' Division .of Reti_r6ment, 639 Monroe treet m ,' ui l di ng, C, Tal l ahas's e,' FL 39 ,-1560 a Participating erployergrtr�ibtiens are`' bayed cprr stateawde rates 'establ ished_ by, the State of, 'Florida-.,, These 'rates, are applied .to 6mpld,yee sal ari es , as ',fol 1 ews reg ular ar ` rnplxd ees , 9.15 a '.special risk ern l yees k: � and elected cFic1alSg d �a The' card°s dntribtins made ern . . the years ended Sdptembdr; 30-, 2000, g an 1998 were 3$1 ® , $3,160,000f and $3p7 4',0001 respectively. equal ,th adt rially,�Oeter in d_ e tributi n regirdments ,for, ech' ;yearo NOTE IT, - PENSION ' PLAN' FOR.,, VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL,,, . -SERVICES Plan Desertion The nr e -County, Florid` Volunteer Firefighter ,: and, ` e 'cy 'kedical ,,'Srvi�desLgth e Service AwardPlan" € USA }�i is ;a si�nlem rl Ayer defined benefit bra pl art adri ni steed by the Board. ''- LOSAP, provides retirement - and death benefits to, plan members and beneficiaries. enrde ,, County, Ordinance 26- 99 defines the -authority, under , which coht`ri b ti do and b nef t'. provisions' gray,, be amended m Thi `' t ri t y is presently held . Y the oars Fd i d1icy The contribution requirerkents .for plan member and. the Board C.45. ONROE COUNTY FLORIDA BOARD OF COUNTY COMMISSIONERS, NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBE 30 2000 NOTE 17 PENSION PLAN FOR VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL SERVICES (Continued) are . established and may b amended by the Board. Plan members are not required to contribute. The Board contributes, an amount determined by an actuarial study. Benefits . are calculated based .dn years of service as 'the participants are unpaid volunteers. , The current contribution rate is , 8 per volunteer year of service. Annual Pension Cost and Net Pension Obliqation - The Board's annual pension .. cost and net pension obligation for the year ended December 31 was $150®113p The annual required contribution for the past year was determined as part of the December 31, 1999 actuarial valuation using a variation of the aggregate actuarial cost method, The actuarial assumptions included (a 5a0 investment rate Of, return (b) no -assumption,_ for mortality pattern as it is inapplicable (d) no assumption for salary increases as benefits are `Trot based on compensation and (d) no increase for inflation as benefits _ re based on a flat amount per year of service. The actuarial .value assets includes only the fair value of the. assetsa There was no unfunded actuarial accrued liability at..December 31, 1999. Three Year Trend Information - This information has not been presented as this is the initial ;year o the plan. NOTE 18 POST RETIREMENT BENEFITS OTHER THAN PENSION in addition to the retirement plan described in the previous note, the Board provides., post retirement health care benefits 'in accordance with state statutes to al employes who retire- froi the Board .with t least 10 ,years of service and have, attained the age of 60 and/or age and years of. service added together to tal 70, and who are enrolled in the Board's group health plane Currently 243 retirees are eligible for this post employment benefit. Expenditures for post retirement health care benefits, excluding claims, are recognized as the preriums are paid During the ,year ended September 30 2000, expenditures o 136,359 were recognized for post retirement health care. C m6 0 N ROE COIF FLORID ;. BOARD-OF' C01NTy COMMISSIONERS TES O I E � FINCIALSTATE EN TO C TS SEPTEMBER 30 2000 NOTE 19 -' RECOGNITION,. OF CS4JE ENO POST ' LSIE COST ` State and 'federal laws require; final cover and closure as well as post closure dare of the-"'Board s --1 ndf Is. Recognition of the 11abi, ity for cl Oureand, pot ,l dsur�e ocst� b sped o , the _i andfi l 1`_xdap of ty =used .to date,, The l andfi 1-1 oapaoit,y:of;"the Board 8-s. ., revi oust y ,,operated 1 a d i l l s i� ]OOP use and ;fits . 'no remaining l andfi_1_1 1i fe. Cl'osure,.' of —these 1. 1 andfi 11 s< was, sd stan�ti al l y .compl e ed during the ,*r ended September 3 ,, 1994. The Board has,-another, landfi11' sit . hich:`.' as neve ° en used. . Accordi,n l;y, no' future' " closure - cost is, ao rdable`: except for post closure oasts estimated to .be Incurred-in--the do ing',yearn The,1. F ri t a 'Department f -:Environmental": r tee i n approved pest closure., o p rat h plan w oh -per°nits the Ord to fund closure and post closurecosts ' a an operatingexpanse sin 'ahnual' apprdpr°iat n,s.` The andf 11 is required y state and fed ral_: Taws;, and regulations to :Make annual contributions,. td -� oash.esdro a000unt td e t f nanoial ssdranoe 'requirements. The landfill ,is', in compliance-'- with thes6" regdir°e ents at ept err; ;' 000 ith_ ash,and : n estr ents of 11m 744,101 `held for these purposes. 'In the; -event,, oldsur6l escrows -.and <i nter est ,earnings prove i nade eat : due to ,inflation, ohanges'_ i n ,technology or .addi;ti onaT Rost 'ol csure 'oare requi remepts m these costs ay need td -'b��dO�ered 'byhar� ' � to service users, NOTE LITIGATION The card i s 'a de ehdan i , vari s 1a suits..and',i ;,i vol ed i h ,other i sp e wherein su stanti l amounts are dlaimed. , In the opinion' of, the Bear , -these suits ;and claims- should not, r�e`sul t i judgments for sett I ements' wh ch., i n1 aggregate,'WoUl , have . :i ater al adverse; eff et l on, the` . oard @ s ' financial condition. ; TE , 1;- COMMITMENTS AND ,CONTINGENCIES, . ' Grant -Preclrams := The hoard art of pates i h a °number of federally 'assisted grant programs— The r., ro are subject to finahoial and corn i no audits by the,grantors, or their representatives.-, 'As of . arch 9:® 2 01 "there were no t rial que titined or a1`lo &:costs :a a result',b grant audits in process or "completed. MONROE COUNTY FLORIDA BOARD OF COUNTY`COMMISSIONERS NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30 2000 - NOTE ,21 -- COMMITMENTS -AND CONTINGENCIES (Continued) Arbtraoe.Rebate - ,In accordance with the Tax Reform -Act of-1986,. any `interest r earnings an- borrowed construction funds in -excess of the interest -costs are required to be rebated to the federal, government. . The Board has estimated that there will be no significant liability .for arbitrage rebate. Im act Fee Refunds Unexpended or unencumbered ;funds arising from the collection of impact-fees may be refunded within one year following the- end of the. sixth year from the date on which the impact fee was paid or within three months of the noncommencement .of construction. _4 Industrial Development Bonds - By resolution adopted February 21, 1995; the Board authorized the issuance, of $3,400000 of Industrial Development Revenue Bonds-'for the North Key Largo Utility Corporation Project. - The: bonds were subsequently issued March 9, 1995 and are secured by a mortgage on certain real estate owned by The North Key Largo Utility Corporation. These bonds do not, ponstitute an,obligation of the Board and mature March-2025., By resolution adopted April 9, 1999; the Board of County Commissioners acting .as the'Monroe County- -Industrial Development Authority approved the issuance of $8,000,000 of Industrial Development Revenue Bonds for-the' Key West Brewery Inc. The bonds: were issued in two series,- Series 1999A in the amount of $5,850,000 due January .l, 2030 and Series 19998 in the amount of $1,500,000 due January 1, 2009. The bonds are secured by mortgages on certain real estate owned by the Key-West Brewery, Inc: and do not- constitute an obligation of the Board. By ,resolution adopted June 14, 2000, the Board of County Commissioners acting as the Monroe County,,Industrial Development Authority approved the .issuance of $1,000,000 of Industrial Revenue Bonds for the 'Wesley House, Inc. The bonds were issued ,to fund a construction project- and .are ,expected to be ultimately issued -in the 'amount of $650,000. The final due date of the bonds is yet to be determined as the project was- not complete as.<of March 9, 2001. The bonds are secured by mortgages and assignments of rents and leases of .the related property, and do not constitute an obligation of the Board. C-48 MdNROE-COUNTY, FLORIDA,-BOARD'dF,COUNTY COMMISSIONER STATEMENT OF.REV15NUES, EXPENDITURESAND CE- BUDGET AND ACTUAL-- CHANGES IN FUND BALAN _GENERAL FUND.:' FOR THE FISCAL YEAR EN ED SEPTEMBER 3 , 2000 Variance Favorable,, ti. t Actual �(Ert€ vcrE�te) �_ axe's - 14,811,3`[1�� .� �. 14,766,283, (43,028) Licenses and ermits' 200,000 372;429 172,429 Inter overnment l 4,353,250 5e917,473 1,564g223., r for rvi s .2,7 ,500 41044,0 7 1,284,527 Fires and Forfeitures- 11,50.0' ,3 3 p137 755„000 1,477„26 722,236 Miscellaneous 154,865, : --16vestment Income', 26 ;3 1 1 ,43 Total Pev n I ues 23,04 ,426,, 26,871,112 ,8 5,686 'Expenditures-, .. ~ Current: General Government: Board of County Commissioners 1,26 ,74 ; 1,162,25.9 12 ,49Q County Adrriinistr6tor, 359,319,, 357,954 1,365, PublicirkManagement 171-719 . 16 ,07 5,641 Pdblic Safety Management ent 174, 4 1 9; 03 ., 4,321.., c rv�rrr rty rr gement 140,017 1 4,929 _5,066 , County Attom y, : 630,27& ' 2071 7 1,43 42, 2 3 Ofce'bf Management Budget, . � 'Information Systems 1,251,547 1,177, 97: 74 0 0 Prcir2l' 64,134 - 34,5 2 , 69 Vehicle Replacement � �231094 -� 23,094 Public Works Facilities Maintenance', 4,412,73 � 3,772;651� 40,062 ADA Compliance ., 5e0 0 _ ' 260 4,74 )Ial6e.Adjustment Board15m00 10, 33 4,367 � prsrrityrviMarineF�rbt 66;016. 5,067 t . Promotional Advertising5,000 , 4,447: 5 3 Tax Increment-Payment Quasi- t rr� I Sri 22,000 _ 13,7 3` " 8,242 Ci r °tt� - i r� l�I Package 51 660 9,26 , 42,417.. Clerk to,Board cif unt - orrimi i€n r 63 g744 -6 0;341 6,403 Internal Audit 139,341 , 132,3 9 -512, _. T® Audit tJrtCt�C3r5' 123,47 101,718 2 g752 "Insdrarnces-Glrk BOdt,-Internal & TDC Audit - � 144, 2 1 7,395., 7,130 caitor 3,345,366' � ' 3,14114 196,217 rtap rt Appc i rTax C , 00,04 2,255,362 .. 2444,66 Supervisor cryElections956s490 956,490 lnsur ncee -Supervisor isor of Elections, �'� ;88,1110 � 88,110, Total General G v rrar rgf : 17,860,807 1'6,1 6 1,706,545 MONROE COUNTY, FLORIDA COMMISSIONERS STATEMENT OF kEVENUES� EXPENDITURES ACTUALCHANGES IN FUND BALANCE BUDGET AND GENERALCONTINUED FOR THE FISCALYEAR ENDED SEPTEMBER3 , 20 rine Favorable _Budget Actual l (Unfavorable) Public Safety, Hurricane 12,240 4,130 3,110 Communications 516a697 490,907 27g990 Emergency Medical Services Administration 141,630 129,718 11,312 Emergency Management 212,855. 211,039 1,816 Marathon EOC 35p 66 75,490 9,876 Radiological Emergency,Preparedness 43,923 ;; 43,91? 6 Emergency Medical, Air Transportation 20,000' 20,000 Medical Examiner 304,511 304,319 192. d Crass Lower Keys 22,500 22,500 'Total Public Saf 1,361',32-2 1,232,020 7 ,30 Physical nvironrInen ExtensionService 185,437 130,710 4,727 Hazardous Waste 212,913 12,546 3b,367 Total Physical Environment 398,350 363,256 35,094 Transportation: County Engineer 87,648 33,096 54,552 no id Environment., Literary Volunteers of America9,000 9,000,Veteran's Affairs _ 4 5,7 - 396j469 9,293 total Economic Environment 414,762405p4 9 9,293 Human Services- lth Care Respite Act 175,000 129,570 45,430 ' Hospice of the Florida Keys 40,000 40,000 - Public Works Animal Shelter 633,604 683,449 155 Bay shore nor 436,829 405,964 30,865 Ural Health Network Vary 25,000 25,000 iddle Keys Guidance Clinic 498,900 498,900 Lipper Keys,Guidance,Clinic' 37,444 37,444 Care Center for Mental Health 164,141 184,141 -� The Heron 22,394 22,394 Monroe County Assoc. for Retarded Citizens 27,626 27,626 - Heron/Peaco.ck 210,000 20,000 Older Americans Vol unt r Program 4,000 380 3,620 Legal Aid 17,500 . 13,970 3,5W D- (Continued ' g -. . I I S - .. NTY CO ,FLORIDA BOARDO MONROE - T TEXPENDITURES AND B AN I F 1N BALANCE .,BUDGET AND ACTUAL L_FtN TIN F�� T'FIEFIAL YEAR ENDED SEPTEMBER3 ,. 00 Variance` - Favorable Bu Actual n-- l ) elfereAdministration,, :. 636,530. 580,662 550 Welfare Services 7 .9,500- 674,01 1254$2 eripg Friord fir enlcr :3,000 3,Q0 : 18620 Big Brothers Big Sisters, 16,620 Florida Keys jChildren Shelter, 23,912 23,91 efy Hde 25,000 25,000 20y000' 10,904 . 9,196 Pace 4,411. 20,311 16,400 Help Line , - r Domestic Abuse Shelter 229631 : � ,361 6,2liton � ,2Fl rid KeysCutro h �a ledlthy Kid ,Progrern 3 ,370."� 23;377 14, 3 hreder�rMes 5,000 3,956 1,042 ¢to 'F1urr n r€ri e ,849,512 3,530,020 - >319,4 2 . Culture and Recreation:ecrdetion;, Heart of the,Keys Recreation � � 13,000 13,000 Big Pine Athletic Association, 4 ,000,.'_ . ,� 13,00Q� � 30,0001 Boys hd Girls Club ', _" - 0,000 : 30;000 0 Sys`grid Girls-,Club-Upper Ivey � ; 4500 " 29 14,305 , Higgs Poach Maintenance 47,042 4 ,31;3 1,24 School Board Int6docall, 403,941 403,940 1 Mthn perk Lend Acquisition 354,000 35, 0100 Lr��nrer Keys AA F . 1"500 � 1, 00 MiddleeyAAF1 1 g00 1 1 306" ,Key RP" ` .`1,500 1 p3 136 Upopt�i dine �CdP_ 1, 00.,_ 1,47 7 irio,Arturil� 45,00 � 4g000 Flitrl Keys Foundation 0,000 , 0,000 W Libr ry.Admin Support: � - 4� 6,6 7 � 357,2123 09, 44. Librry,k�ey West 36 575,156 �- =51,720 4384 Lldrary,K y-blest Donations, � 49,631 ,.34,280 , - 1 ;351- Lirry.Marathon . 46f430 29,13 1p47 . r Library Maroth6n,Donations 1 ,313 6,67 �. 1,93 Librry�llrncredd 246,716 : "233,752 9,94 Library Isl morad Donations= 3,107" g9 0 1 Larry Key Lrcd 361,572 316,757 - 44,615 _ .'r ., Library Key,Largo Donations,�� = � 121050 � � � 4gq,g3,yg30 .7�7 0 16 ,243 1 Library Big-Pin Key 4;31 Library ig:Pine.Koy donations 11,=795� 4,477_ 7,31"6 ,16 773 2,513,114 653,659 3 Total"Cultural and'Recreation -_- , D-3 (Continued) MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSI ONERS STATEMENT CHANGES IN FUND BALANCE -BUDGET AND ACTUAL GENERALCONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2000 Variance Favorable , Budget Actual (Unfavorable ; -Court Related, Clerk of the Court-Records Management 225,409 210,784 14,625 Clerk of the Court-Recording 315,392 2,495: Clerk cif the,Court-Administrative 240$735 -221, 79 19,056 Clerk-of the Court-Jury Management, 518,979 54,554 4,,425 Clerk of the Circuit`Court®Criminal 519, 30 493,965 25,965 Clerk of the Circuit Court-Civil, 274,756, 273,00 ;75 Clerk of the Circuit Court-Fa.mil 121,623 120,348 1,275 Clerk of the Circuit Court-Juvdnil 79y074 74,860 4,214 Clerk of the Circuit Court-Probate 4 ,4 9 41,776 1,683 Clark of the ourt®infbrm tion Systems 551,9 6 531,27 20,651 Clerk o the County Court-Criminal' 371,934 3611168 10, 66 Clerk of the County Court,-Civil' 124,376 121,549 ;3 Clerk of the County Court-Traffic;; 522,729 5 3, 13 14,416 .Insurances-Jury,Management 8,102 7,459 43. In ur n d -Admini tr tion 67,154 63,013 4,136 In r nc -Circuit Criminal 69,261 82,948 6,313 Insurances-information Systems 44,333 31,173 13y160 Insurances-Circuit Civil 37,739 37,139 50 Insurances-Circuit Family 4,737 14,035 7 2 Insbr nc -Circuit Juvenile ,, 1 ,235 12,060 1,175 Insurances-Circuit Probate ,700 ' 6,05 643 . Insurances-Records nd m ntl nrding 64,406 30,916 3,490. Insurances-County Criminal 72,7,42 69,288 3,454 Insurances-County Civil 29,213 21,555 7963 Insurances-County Traffic 92; 03 39,993 2,810. State Attorney 151,40 12 ,121 27, 61 Public D f r� r 246-270 " 239,579 6,691 " Court Administration -76:49,6 72,411 4,085 Court Admin-Judicial Support 7.5,977 275,702 27 Court Admin-SIt ff Attorney 804010 5,605 '159 Court dmin-Jury, nag me,n t 14,736 14,736 �4 Court Admin- astern 4,500 2g977 . 1; �, Court Admin-Masters 12,000 10,696 1,302 Court-Admin-Alt Dispute Resolution-Family 4,390 1g105 3,285 Court Adrnin-Circuit Court Reporter Services , 332,768 291,994 40,774 Court Admin- itnd Coordination 35,809 29,8855,924 ..Court A ruin-Circuit Drug Court243,051 225,793 17,253 Court drain-Pretrial Release ; 445,194 440,592 4,602 Court A min-Other Circuit Court Criminal Cost 17,010 16,907 10 Court A min-Prd,Se Services 115,447 107,282 8,165 Court Admin®Cd t dyfVi it Evaluation 5, 00 5,000 -- _-4 (Continued) MONROE COUNTY, FLORIDA`-boARD'OF COUNTY COMMISSIONERS STATEMENT'OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET"AND ACTUAL. , GENERAL. FUND-CONTINUED ` FISCAL YEAR ENDED SEPTEMBER 30,1000 Variance. Favorable' t3udget Actual. _(Unfavorable) Court Admin-Guardian Ad Litem 136a283 131,360 4 923 Court Admin-Other,Circuit Court Juvenile 130,245 123,465 6,780 'Court Admin-Clinical Evaluations . `: 24,000 21;153 2,847 Court Admin-Masters Hearing Officers 14,000 ;13,830 170 Court Admin-Attoi ney's Fees 11,000 9;603 1,397 Court Admin-Other Circuit Court Probate Costs 28,390' 27,653. 737 . Court Admin-lnformabon'Systems 125,303, `. 121,490 3,813 - Court'Admin=Courity Court'Inte.rpret" 37,013 35,680 1,333 'Court'Xdmin-Other County Court-Criminal Costs 11,675 10,901 774 .Total Court Related :8,519,601 6,294,074, 315,527 Total:1Expenditures' _, '33,658,775 30,483,311� 3,175,464 Excess`of.Revenues Over? ,r (Under) Expenditures, (10,613,349) � (3,612,199) " 7,001,150 Other Financing,Soulcesl(Uses): Reserve far.Contingancies (1,492,275) 1,492;275 ' Operating Transfers from Other Funds"� 6'01�5,624 5,636,852 (3781772)„ Operating Transfer ao Otherfunds ' � �� (2,551;564) . (2,472,468) �` � 79,006 Total 0ther,Financcing Sources(Uses) 1,971,785 , "3,1-64,384 1;192,599 Excess of.Revenues and`Other,Sources Over/(Under) Expenditures,and Other Uses, (8,641,564) r (447;816)..;, _ 8,193,749 Fund Balance,_Octoberl,`1999 23,256;7004 23,256,700 F,und,Baiance, September 30, 2000 $ 14,6.15,136 $ 22,808,885 -$ 8,193,749 , COUNTY,MONROE FLORIDA F COUNTY COMMISSIONERS COMBINING BALANCE SHEET ALL SPECIAL REVENUE FUNDS SEPTEMBER 30, 2000 Affordable Fine Road Housing and nd Law Programs Forfeiture Bridge-- Library. ASSETS Assets: Cash and Cash,Equivalents $` 133,553 1, , ; 17- ,$ 14,399,935 42,120 Accounts Receivable, Other -- 13,088 Allowance for Other UncollectibleMortgages/Notes, iv bl 645y44 -- -- Allcw ance*for ort age R ceivable (387,274) -- -� - ,Due from Other Finds -- -. 84,681 -- Due frdrh Other Governmental Units- -- 1 y 648967 462,09 3;600 Interest Receivable, -- Total Assets _ 391,724 14,371,04 _ 14,979,794 LIABILITIE&AND FUND EQUITyr Liabilities: Accounts Payable 135,735 219,444 1,972 Retainage Payable 32,51 Due to Other Funds 125 464,108 -p Due to Other Governmental Units 9,61.4 7,63 Accrued Comp. ,A�bsences.Payable 4,874, 1,020 Accrued Wages and Benefits Payable 23',627, 111,190 1,762 'Depositsin Escrow 975 Deferred Revenues 258-171 --Other Current Liabilities 1, 3 -- Total Liabilities 258,171 1-74,983 366,170 4,774 Fund Equity- Fund Balances: Reserved-for Encumbrances 73,287 Unreserved, Designated for Beaches -- -� -® Unreserved, Und signat d 133,553 14,6 6, 21 14, 0,337 4 y9 Total Fend Equity 133,553 14,696,921 14,093,624 4 ,946' Total Liabilities and Fund Equity 1,724 _ 14,871,904 _ 14, 79,794 45,720 E-1 (Continued) MONROE COUNTY, FL l CIF U `T ISSN _ COMBINING BALANCEZHEET LL I L V FBI - CONTINUED T 30, 2000. Tourist. -Tourist ri Tourist Dev I �r t�>, A Ir < v o r entp �. Develop r ht,, All Districts, Promotion l� District One, District °T o, '- T rt .Tr� r�t T`hr Cent 'Three* rat Assets, - Cash and' ash Eqpt _ 3s673,201' 3, 2,406 2,396,300 330,645 Accounts Receivable: ble: Other 15, 5 Ilowance for,Other"U n6oll ctibl ; crtlNt .P6va1 -'Allowancefor Mortgage, Receivable, Due from,Other Fred 17,647 36,56914 p526 1,32 ®�rfrc�rrttthr, rr�raSlllr �t 1 ,14 ,521 124 82 17, 93, lritrt Receivable Total Assets 3,865, IA 1LIT lES AND,FU EQUITY Adc()uht Payable 51,001 97p073 + 132,885 , 19j 23 ke t inadi Payable M� Due to Other ter 7p5 1 Due,t6 Other Qbve'rhment l,Units � -1,462 574 Accrued Comp. Absences Payable' m 3g97 923,.. Accrued,W6ge -dn do f1 Payable " 'A33 � ,�119 2, 3 � 0 'Depo it 1am:Escrdw �m C7tlrDeferrrr ed Revenues fib lltl ®e �® 70 l TotalLiabilities 35201699207 167,658 , 1, 14 . Fund Equity: , Fund Balances; Res ervedfir Enr dmbr hce - _ 'Unreserved, Designated for'Beaches �_ �. . � � 312,150 � Erirrrd, �lydlr � 3;51p151 _ ,OC3;2 p555,600 -- 32£1,24 �t l Fund Egt sty' . 3,512�151, '48040,296 2,867,750 323, 64 0,40 Total Liabilities.dr FO 4 3q% 3,085.408, qtity E Tourist Tourist Tourist Development, Development, Development, Governmental Impact Fees, Dist. #Three, Dist. Vour, District ffive, Fund Type1 pact Fees, Parks and Three Cent Three Cent Three Cent rants d Recreation 41 ,436 70;01 - 1,147;457 1,177,587 71685,824 796,8 64 -v �m 21,609 am 3,211 3,443 4,560 1,035;€ 11 -m -- 4, 42 42,252 36,335 39, 70 1,963,670 2,215 _41,69_ ______ 79g601 ___ 1 191 67 _ 4,19 ,677 _7, 36,09 301,106 22,41 24, 77 15,96 492,017 -_ $ 5, 4 m- m- 3,350 2,278 w- m- 173,599 5 , 07 14,54 m_ mm 262,64 m- µ 5,209 39, 1,504 9,162 -- __ 2, 15 51 1, 67 3 ,612 95 , 69 247 0,015 24, 67 16,509 1,983,5 59,507 22,508 - 431,884 685,434 1,17 ,776 2,215,352 7,628,532 778,598 431,884 685,434 4 1,172,778 _ 2,215,352 7,628,532 778,598 461,399 709,80011 . 1,19 1, 37 _ _4,1 ,377 7,636,039 301,10 E-3 (Continued) 'MONROE COUNTY FLORIDA BOARD-OF COU NTY_COMMISSIONERS COM IN ING,BALANCE,SHEET s ALL.SPECIAL VENU FUNDS -,CONTINUED SEPTEMB ER 3 ,.20 Impact Fees, l n pact Fees, lr .F � lr t F m olice is n , Libraries',° Solid= t -,Facilities ASSET Assets* Cash,and� Equivalent -3 4,41 T. ,195,034 019 7 3 " ddourits ReceiV ble: Othe'r' Al1crodd for Ethr tnrlltibl ortgag /Not Receivable Allowince,for Mortg elR b i bl [dud_from.Oth& Funds 71351,1 DO from Other,Governmental-Unite� 1�D6 4 44 �0 interest F 6 ivabl D111 195,462 , 61,5�T6 " -29D9 Tot l Assets --- -- - — LIA ILlTlF ADD FU CK EQUITY . Libiliti Accounts Payable 538, t inag :Payable 417 €' t6 Other Funds. _ [due to Other r ov6rnment l,Unit Arm bd Payable , Accrued Wages anId' ne Pay bl U it n.E r w � �m Deferred Revenues Othar' urr nt Liabilities Total Liabilities� _ — 955 Fund Equity. FundBalances: Reserved for En6umbi` a m Unreserved, Designated fgrh =. Unr r- d,, Und ign tee _�._3562111 196p4 2 0, 21; _ 2 90 Total iid Fga�ty ; 6D111` 19 ,45 600, 21 239B99t Total Li biliti card F�ir� dot 356.111 195482, 6 1;616 . ' 39,90 E4 Fire Translator Upper Keys Uninc rp; Unincorp. Istrrtff System' Health CareFire &Arab. Area Service Area Service 'Lowerand Service Special District 6, 'District, Dist p Planning, i lDistrict Taxing Dist. Ke Largo.._ Parks _Rec. _Bid go &Zoning 2,397,471 $ 11 p271 $ 3,720, 62 307,439 $ 1 p433;346 6,326,731 ,043,210 7,291 5 1,753 156p609 (21906p312) 3,718,822 83,402 9,502 56,005 38,533 P 17� 71 1� 71 _ 3;7 7,97q, 616,9 6 1,541,109 10,240 0 $ 75,147 $ 310 $ 139, 77 $ 35,054 $ 14,801 $ 190,003 63p33 10,409 22,332 151,507 6 1,166481 2,331 230 1 p 1.64` 95 6,380 1,329 1,126 -- , 19,106 140,1075 p� 58 43 1,962 24,495 17 , 45 2,955 150 995 31,535 10,719 168,311 .190,61 300,875 11556p565 9,325 __ __ 220 3,000 1,6 6,411 552 3g 59,6 1 62 625,911 1'p240, 4 6,681,130 1,635,736 552 3,559,662 626,131 1,240,234 604,,130 $ _2,617p271 $ 11,271 $ 3,727,973 $ ._._816,946 $_ 1,541,109 _ 10240,695 E-5 (Continued) MONROE COUNT ,,FLORIDA- F COUNTY COMM1 1 COMBINING,. L 7 ALL SPECIAL_ REVENUE FUNDS ' TI LI 0, 200 udj 911 Duck Key' Local Gardens ,Enhancement: tiri H �a sing itr�I ipa Svc.. Fees, D istric t ' tarp 'Ulf Dist. ASET S Assets.` Cash and� ash'Fgyiv l nt : 476,251,' �1,6°;527 1�8 49;764 13,799 27,863 , Other �r All w'ande for Other Uncbll ctibl Mprtg6ges/Notes Receivable 1,949,339 Allowance for'Mortgage Receivable gyp.g` p�q Clue from Other Funds_ 94, 36 Due from Other,Govern,hi nt l units � R 14 interest-Receivable — --- 0,661 - Total A t '_ 544, 8 ��116, E ,3 3 620 -- _1 799 LIABILITIES'AND FUND EQUITY Liabilities; Ad €at nt � y l 13, 46� ; ,02 6,316 :,. F tin g�pay' bl 2 03 Du to Other.Funds, s ® e,1b Oth r Governmental'Unity _ _ 14,546 Adredomp. 4brl ,Pybl Accrued cgs and Benefits,Payable: Deposits ire F le co " 339 Deferred Revenues 49g 77 Other Current Liabilities d __ - - -- - Total,t I Liabilities� 15,66 2 6 25 1,992,203 : 6 Fund Equity: - Rnd Balances;` Reserved for Encumbrancesm Unre rued' Designated fbr Beaches- _ �91ir r g lJndesignated' _5 &666. =-- 112,50_12t _3- - --1`, 41, ,17 11 716 ' -- Ttl Find Fgty. 52 ,666.: 1 12a03. 1,341 p617 118716 TitI rt pity" 544,328 Liabilitiesand Fa - 116, 26� _3,3332 �_ 1 ,Z9 o Miscellaneous Florida Boating, e i l Keys Marina- Environmental Improvement Reivenue ' Marathon Restoration 449,036 1,060,289 142,470 -53,201 70,635,039. ®_ 155 3,27186 (2p906;61 ) 2,594,784 (387,274) 12,988 45, 36 158697 20,000 5.,11 ,836' 17,510, 4,7 4,223 40, 61 462p0 4 1,142,990 ____1 8, 67 _ 731201 _ 33,1_25_2 5 20,341 -- 14,500 2,255,869 _ _ _ 638141 19,643 1,250 __ 3,138;067 416 308,416 48,270 _® 119 578,771 95 3 ,271 3,200,425 2,740 39,934 6, 76 m� 16,305 `® 21 g714 21,646' ` -- 17,46 31 ,150 400,392 A,10 ,714 14 ;0 2 - 73,201 n,083,921 1,106,714 142,062 73,201 73,503,551 v4629 24 1,14 ,990 158367 73,201 63LI25, 65 -7 TY� Ft F F- (( IS 1 MONROE ' 4l - TAT PAT COMBINING URES EX CHANGES IN FUND BALANCE ALL SPECIALREVENUE FUNDS? .,, R THE,FISCALYEAR ENDED SEPTEMBER 30,'2000, rdbt Fins Ro Fl ng _ and; - Law r Pry ra Ts Forfeiture . � ri g" Lik�r r Taxes Livens P rrbit Introvcrnrnntl 2 ,570 .3,42 ,13 Charges,f6r Services 3,138, 4-0 3 6 3s351 Fir s rarfeitures" 1,450'372 . nV �tr11ent Enborne 6, 7 #,126,056 361,E 0 1;660 i n o 17,28473 30�70 1,b63 Tdt � Rirn � 2 ;61 37,37t,79 .. ... 6�614 " Exnditdr " Currente Geher [Gov rnrn nt 1 ,365 Public Safety 36171 ,3 50 'Physical EnVironrn6nt 9 , Tyr ns ortation Econorni&Environment 1 ,6 6 � 3, 4 uman` rvid 66 4714 w CUltrnd Rr tidr� �� C6urt Relatedm 4861,900 , Total,Eendttr 19,363" 7s326115 , sf}� 73 6�607 Ex c6ss cif R venuesbverl (t nd r}E p r dit r 33 ` 45, 77 82 , 7 (19 9993 Other Findhoin ourd 1(b ). 0 operating Transfers from Other,F n s (440,421) Opera tin" Transfers'to Other Fundy 1`at i other, it noiri o cro l(� ) 3 (140,421) C19 00 E of Revenues ,arid Other ouroe •, ver/ Under) Epriditr ' nci,othr Uses, 6, 33 454677 36, 1. 1 � 07 Find nog dt b r`1, 9 127,570 1 � 1,244 3jo 8 73 0, 9 Fu h B1ro8 trr� r , 2 133455 14,66,91` 14 g64 0J4 . -8 (QontinUed)� Y THIS PAGE INTENTIONALLY LEFT BLANK NTY COMMISSIONERS C7 III C� STATE ENT OF E E E g ETtJ CHANGES IN,FUND BALANCE1, ALL E IAL E11ENUE FU � C 7ltdt� [� FOR THE IL � A � ® I SEPTA E 30, 200 Ti►ritTcrit } e TouristTourist evea, ri°a r t, ,Ad in. ' ' Development; Development, All Districts,' Promotional,, stricts 06, 1 District T , -T o Cent, T ` Brit Three Cent ',Three Gera Taxes,, 2,448,77 ,1 , ry' 5,074,339 ,015,607 169;061 Licenses Permits,. . iritergovernmiant l for m , 1 6649 26,596 2,494 Firs ' rfeiture Ire str drtt Irr rra 204,4 7° 239,485 1 ;715_ 17,912 . mi cp1l neoy 829 Y 9, Tot6l,,RevenUeS2,686,409 ,334403 ,207,918 209 467. F e Epnditurs: = urrrent; trrlurnrndrit . .` Fubli fdty Phy s ic i Environm1ent t Tra nspc�nation134g1 62 E c rr id_E vir nme t ,17 ,116 4,695,951.. 079,990,1, Human Services Culture and R dreation Cdurt Related 4 Total'Ek en it r s 28173,116 ,, ,695,95:1 2,07949 0 Excess of Revenues Ov r/ ; ( lr� dr):� p r 513,293 6360, 285 5 127.923 nditu 754 Other Financing $ours sC(Use )e Op r ting Tr n f r fr nth r.Funds C er tirt Transfers toOther Fundy ( 7,4 6} Ttl tlr Fir� hsr� oure '(lJ ) ( 7;46} Ex6ess of lR v nu6s and Other sources Ov6r/' � 4 3 " . (�Jnder),Ex enditures and Othee Uses 1,32931 6 ,06 '. 100;50 996656 343 - 11 2,767.243 _ 25 4979 'und, al nce, O tdb r T,"199 ~ , �'` Y 4 " Fund�Balance,September 30,.2000 .3,51,2 151 � 4,0 0 29 " � 667,750 328,264 E-9 Tourist Tourist Tourist Development, Development, Development,' Governmental Impact Fees, Dist.#Three, Dist® #Four, District Five® Fund Type impact Fees, P r rid Three Cent Three Cent. Three,Cent Grants $ 445,684 478,524 $ 632,680 $ mm _m 7,173,430 5,330 6p3114 3g349 192,905 23,504 33,536 60p5 53g643 449,330 48,116 __ m 83,584 295,432 75,190 475p06 23p424 701,549 7,508762 744p762 123,306 -- 183,581 mm �_ 4,021,789 mm m- -� ,647g 116 mm261,403 633 420,611 4 ,174 360,405 77,284 2,0501929m� mr mm 105,661 73®34 mm 157,530 , { 2 ,611 439,174 - 360,405 m4g9F6d0dgS.9bl 633 764364 54,457 84,250 341,144 _ .(1p9 6g533) 744,129 44,942 1,6054793 mm (94p03 ) (59,507) mm �b ,711,76 ( 99507) 4, 57 84,250 341,1144 ( 84,771) 684,622 44,942 377,427 601,184 .631 p634 , 00p 12 6,943'p910 i33,656 $ 431,884 $ 685,434 $ 1,172,778 $ 2,215,352 $ 7,628,532 $ 7739 3 F®16 (Continued) NIONROE COUNTY, FLORIDA -BOARD OF COUNTY-COMMISSIONERS ; COMBINING STATEMENT OF-REVENUES, EXPENDITURES AND., CHANGES IN FUND,BALANCE. ALL,�SPECIAL REVENUE FUNDS`-CONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2000 � � Impact Fees, Impact Fees,, Impact Fees, Impact" eeF 's, Paiice° Fire and Libraries Solid Waste- 'Facilities EMS" Aevenues:z Taxes Licenses`& Permits -- Intergovernmental, Charges-for Services -- Fines& Forfeitures tnvestmentlncdrrie 19,720 _ 11,281_ 34,698 13,546 Miscellaneous':_ 59,661 i8,314 41560 26,311 s 76;258 39;857" Total Revenue 79,3$1 29,595 .Expenditures: Current: .. General Government Public �Safety 1,809 105 Physical-Environment 18,368 - Transportation -- - Economic Environment Human"Services Culture and'Recreation 242 ' Court Related -_ Ta#aIExpenditures 242 " 18,368 1�,809 105 Excess of Revenues,�Overl (Under) Expenditures _ 79,139 _ " 11;227 , 74,449 39,752 Other Financing Sources/(Uses) Operating Transfers from�OtherFUnds Operating-Transfers to Other Funds -- Total Otherfinancing Sources/(Uses) - Excess of Revenues and Other Sources Over/. (Under), Expenditures and Other,Uses 79,139 11,227 7,4,449 : 39152. Fund Balance; October 1 1999 276,972 184,255 ;526,472 200,238 Fund 0 Balance-'Sept "Se tember 30, 2000 356,111 $" 195,482 $ 600,921 $ . 239,990 Fire Translator Upper Keys Unin or . Unincorp. District 1, System Health Care Fire &Amb. Area Service Area Service Lower and *d i la i lDistrict 6, District, Dist'.,Pl nning, Middle i tri t Taxing Dist. y Largo, Parks Bldg. &Zoning 4,769,062 15 690,577 1,434,275 3,092,71 rr rr 1,580,141 19,442 w® mr' 35,345 3,725,709 352,790 - 9,320, 70,743 260,010 72, 47 168,396 630 229,864 90,861, 97,245 428,460 5,125 _r 190 113 30,443 15,262 5,314j315 845 2 ,04 70,371 1,666,551 9•p175,167 200,932 rr 30,261 r_ 1,869,532 4,41. 3,5 9 6,332 ®r 563,00 -r 2,742,145 rm r rr 554,914 42 .,986 _r r r rm r 997,574 m 4,614,501 6,32 427, 66 5 ,267 997,574 5,16 , 91 . 700,314 (7,487) (1 7,932) 197,604 670,977 4,008,57 763,460) (10,40 ) 22,332) (151,454) (260,179) (1,250,104) (7 ,4 (10,409) 2 8 ) (151,454) (260,179) (1,250,104) ( 3,146) (1.7039 ) (220,264) 46,150 410,76 2,758,472 1,698,662 18,448, 3,779,926 579,981 829,436 5,925,658 1,635736 $ 552 $ 3,559, 62 $ 626,1 1 $ 1,240, 34 $ 8,684,130 ®12 (Continued) MUNROE COUNTY, FLORID. BOARD OF,COUNTY COMMISSIONERS . . COMBINING STATEMENT OF REVENUES, EXPENDITURES`AND CHANGES IN FUNDZALANCE ALL SPECIA REVENUE FUNDS, ' CONTINUED - FOR THE FISCAL YEAR ENDED,SEPTEMBER 30, 2000 Cu0joe 91�1 Duch Key, Local Gardens Enhancement _ Security. Housin Municip. Svc. g Fees. District Assistance Culv.`Dist. Revenues: Taxes', Licenses& Permits _ 759,080 Intergovernmental" 430,048 Charges for Services - Fines &_Forfeitures investment Income 25,733 8,216 66,323 11209 Miscellaneous - 69,163 .66,283 ' Total Revenues „ 455,781 77,379 891,686 1,209 Expenditures: Current: General<Gaverriment 59,804 - Public Safety �243,424 . 4',0 00 Physical Environment Transportation 755,541 Economic Environment Human Services_. . - Cuiture'and Recreation Court.Related 243,424 Total Expenditures 61,879� 755,541 4;000 Excess of Revenues Over/ 2�791 (Under)Expenditure's �� 2121257 , �� 15,500`_ 136,145._ ( ) Other Financing;-So urces/(Usds): 941036 - - Operatin Transfers from Other funds {2,083) Operating Transfers to Other Funds (2083) Total"Qtier Financing Sources/(Uses) - __ 94,036 Excess of Revenues'and4ther Sources Over/ 4;874 (Under}"Expenditures and-Other,Uses. , 212,357 16z500 230 181 ' �316,30 97,003_ 1,1:11,436 � 16,�590' Fund'Balance,'Octobec,l, 1999 �528 666 $ �112,a503�: $ ,1,341,617 �, $ 11 716 Fund Balance, September 30, 2000-1 $ _ E-13 Miscellaneous i rl Boating cial' Keys Marina- Environmental Improvement evenu ` r t on Restoration TOM 54,682,287 .6,331 1,588,472 185,010 45,036, 15,397,256 8,808 6901 51,365 4,816,000 222,562 1,745,781 4g283 55,157. B,154 1,636 4,563,503 13,861 7,670 12,125 209,293 353,755 63,425 .53m2 1 83,730,426 ,412,746 49,368 -- 48,817,201 244,190 10971 97 3,484,487 �- -� 4,661,001 11,254,416 1,24.9 3,343,878 177,286 1,359,127 45,036 244,190 95,653 193,183 ®_ 76,0 7,929 (34;697) 258,102, (10 ,756) 53,201 7,642,497 __ 19 397 20,0 0 2914 ,731 (17,410), _ _p (3,096g521) 17,410) 195,897 20,000 ( 53,090) (52, 07) 258,102 86,139 73,201 ,63 m40 474,347 64 ,612 55,923 66,814,144 422, 40 5 1,10 ,714 142,062, 73,201 73,503,551 -14 THIS PAGE jNTtNTIONALLY LEFT BLANK MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN,FUND BALANCE - BUDGET AND ACTUAL AFFORDABLE HOUSING SPECIAL, REVENUE FUND FOR THE FISCAL YEAR ENDED E TE , 200 Variance Favorable Budget, Actual Enf �csr l )' _ -- _ � Revenues: Miscellaneous 4,125 17,284 1 ,159 Total Revenues 10,35 25, 51 15,546 Expenditures: urrent; Economic Environment, Affordable Housing Initiatives 56,100 a 56,13 Elderly Homeowner Rehabilitation 20,251 19,868, 383 Rental Rehabilitation 26,472 - 26,472 Total Expenditures: 1 2, 3 19,868 '83,035 Excess of Revenues Over/ (Under) Expenditures, (92,598) 5,983 98,581 .Other Financing Sources/(Uses):' Reserve for Contingqncies (5,000) -- 5,000 Excess of Revenues and Other Sources Over/ (Under) Expendit.ures.and Other Uses ( 7,59 ) 5,983 1 O3,581 Fond Balance, October 1'j 1999 127,57 1'27,570 _- Fund Balance, September 30, , 7 � 133®5 _103581 E-15 ECOUNTY, FLORIDA ADOF'COUNTYCOMMISSIONERS TE EN F REVENUE P t ITT E AND . ' CHANGES IN FUND BALANCE-BUDGET ANUACT UAL' ' OINEAN D,FORFEITU RE,SPECIAL REVEN O F FOR THE FISCAL YEAR ENDED SEPT`EMBE "302 200 Variance,. Favorable cr` �tActuala T = - ; �321779,399 '31,627, 74 _ .. (1�,151,42W_ Inte'rgoverr mental 14,387,266 26,570 (14,358,696) Charges for`Services 2,50 527.` '3;138,040'" 63351311 `Firreg Arid Forfeitures 1�, 00,000 1450,37 50,37 " Ire trr rt In c�rftd' 600,000;, 1,126,05 . �526, 6 Total Revenues 51,671,192 37,371179 (14, 9%400) x en ituresa 4 -er me General,Government: 1" Increment Faymdnt 126Q365 126,365 a� vehicle placem rat ,5,838, 1ttIrirI Government 13 ,203,, 12 ,35; 5,033 " Public Safety: -� Sh6rif sBudget, 31,6729726` ' . 1g6 Q726 heriffs-Group.I risprij nce 4069,382 3'69 ,709 L EA Funds"',' 75,000 7 ;000' .' Shr3fP LiI1" Grants' 14,35 , 66`, 14, 57g66 hrlfff.7®sty F'ragrrri 4,039 4,039 Sheeif's Airport-Services'- 330,463 -,330;465 1 JII° prtitr� 26,73` 12g759 -3,969 Public Work Correction Facilities* 1, 49,334" 1g07 g174 173,160 , ,, Keys t Recovery pro r rb : ' 6g482 63g462 Total Fit fill � f ty. 51, 5 ,44 -"J 36,71 ,85 151239,695 ;qogirt Related: y Sheriff Etrditics 76,000 ; ZOg3?1 55,69 'Court F �perrlir�g,Services' ,000 _ 2-97 4" Clinical Valuations 47,000 36g26 19,716 Court Interpreters 34,000 6,3131, ,�_5, 87 Witness Coordination,' ' � 31,600,' � �`74,056 7,742> Fprt ttri -F52,736 52,46 _ 36 41 dblldfnddrorlt ', 14,10q 192g57 � 1, 22 i 30 2 , 3t r.Cir it drt ririr l Costs 6,766, 777 Total Court Related ", 594,266 465g900 108,388 -1 (continued) , MONROE COUNTY, FLORIDA - F COUNTY COMMISSIONERS STATEMENT F REVENUES, EXPENDITURES CHANGES IN FUND BALANCE-BUDGET AND ACTUAL' FINE AND FORFEITURE I FUND-CONTINUED FORTHE FISCAL YEAR ENDED SEPTEMBER0, 0 Variance Favorable __j!udget Actual of vor l Total Expenditures52,679,936 _ 37326,115 15,353,821 Excess of Revenues Ove r/ (tlhd r) Expenditures 008,744) 45,677 1,054,421 . Other Financing Sources/(Uses)- Reserve for opting rtci _ (852,586) _ = 852,586. ' t 1 Other Financing durc f(U ) . ��(852,586) m_ 862,586 Excess of Revenues and Other Sources Over/ (!Under.) E,k it r ' nd Other Uses (1,861,330) 45, 77 1,9079007, Fund Balance, October 1, 199914g651,244 14651,244 x Fund Balance, ptemb r.30, 0 12,789,914 14, 96,921 _ 1; 07 Q 7 E-17 . . ROE , FLORIDA � FCOUNTY, I SIGNERS STATEMENT'OF REVENUES,EVENUE , EXPENDITURES ACT - CHANGESI �FUND. AL t1 E' GET,. ACTUAL,,,,� ROAD AND'BRIDGE BIOME SPECIAL REVENUE FUND, ` FOR THE FISCAL YEAR ENDED SEPTEMBER , 000 Variance Favorable - ---- - -- -- Revenues, �T - 1325'000 1,732,996 457,9 3 , . In irgov rr�ment l.' 2,725,000 . .' ,42 ,13 h r s.for� er' 17,500 ,�:3 , 3 22,123 Investment Income 500,000`: � 1;13Z30';' 361.p3 0 . . . lcllni� '33,000' 60,706 — 47,7Q6 Total,, 4p600,500 6,190,345 1,589,645 Expenditures.�.>' urrrtt; 'Transportation, '. Iced Department ,917, 33. 1.2,376,47 540,954, , Boot Key.Bridge 144,212 106;53 3 ,62 "Poun'ty Engineer toad and Bridge:- � 691,762 70,647 � 20g915 Local Option Gas Taxe , trt Lighting' 276,946 190,341 � , 07 L 1 Optic ra O Tax Projects 1,576,330 133,531 1,3 0,299 30% Gas Tax _ '59149,135 1, 0713 3,941,763 In-House Projects 25 ,000- 56,780, 7ota('Tra ns p6rt tion 11,008, 70 '; 4,393,965 :' .6,609,4 '5 lEco'hornic Environment: Ve t r r° ff irs�T'rabsport tion 124,430 ' � 6, 6136 Human Services; l r� llr l6 T'ransport� 13,000, � _ "12,99 "Transportation - Social: rvi 943, 11 � 5 ,71 � 7p493, Total Human. ervice 61,211 3 3p714 7;4 - Tc�tlprtitr 12,09 ,01 1 5,3 ,973' -- 6,"723,03£ Excess of Revenues Over/ (U,gder)'Expendituee � �, 93, 11�.� 629,372 »,32 ;333 . Res6rVIe for rttir� �r� i (4 ,773)' 422;77& Operating Transfers to Other Funds� (61, 00} (44 ,41) 10, 79 r m (Continued).,,, ,MONROE COUNTY, FLORIDA F COMMISSIONERS TAT FREVENUES;EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL ROAD AND BRIDGE SPECIAL REVENUE FUND -,CONTINUED FOR THE FISCAL YEARENDED SEPTEMBER 30, 0 0 rld Favorable Budget, Actual (Unfavorable). Total Other Financing Source�/(Use ) (1,023,978) (440,421 583,557 Excess of Revenues and Other Sources,Over/ (Under) Expenditures and Other Uses (8,517,489) 388,951 6; 06,440' Fund Balances October 1, 1999 1 ,704p 73 13,704,673 Fund Balance, September 0 00 ---- p 1 7,134.= =-14,064 _ _ � 06, 4 4 -19 C3 TY, FLORIDA.-BOARD F COUNTY,COMMISSIONERS-.' STATEMENT OF REVEN UES,'EXPENDITURE AND CHANGES IN-FUND A N E - .. U ETxAN A Tl1AL .LA LIB RY- E IAL EVENT FUND- � - FOR THE FISCAL YEAS ENDED E TE EER 0,` 0 ` Variance ' vrble .,Budget Actual (Unfav r bl Charges for ervice I $ 590 0 43, 51�' 3,351 InvestmentIr r 1,6 1,180 500- Totals Revenue's 35, 00 Expenditures.,, Court Related'. Judicial' port,, '75;94 66,607, 9342 txces cif Revenues,Ov ri (Under),Expenditures4 ,449 (19,993) 20,456 Other Financing Sources/(Uses): Reservefor r�#lrrrl ,( , 7 )'; - ,27 Operating Tr n fers,from Other Funds 30,000 ' 30,000 To ` t `r Fitln ca0rc51(�1 27 724 30,000 . 2, Excess of'R v cad' and Other Sources v rf (Un r) Ex ndit re5 and Other Use (1 ,72 ) �10',007 � 22,73 Fdr�d � Ir = 6ctrbr 1, � 9 ,;�. 30,99 30,939 , Fund Balance,° ept6imber 30, 2000 �'16'214� � �404 46 � �22,73 ., . -E- ' MONROE COUNTY, FLORIDA,- BOAR®'OF COUNTY COMMISSIONERS STATEMENT-OF REVENUES, EXPENDITURES AN CHANGES IN FUND BALANCE - BUDGET AND ACTUAL TOURIST DEVELOPMENT, ALL DISTRICTS, TWO CENT SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2000 Variance Favorable Budget _ Actual Unfavorable Revenues: s _ Taxes $ 2,167,331 $ 2,448,773 $ 281,442 Charges for Services - 32,310 32,310 Investment Income -- 204,497 204,497 Miscellaneous -- 829 829 Total Revenues 2,167,331 2,686,409 519,078 Expenditures: Current: Economic Environment: Cultural Umbrella 624,80,0 470,809 153,991 : Fishing Umbrella 733,800 514368 219,432 Dive Umbrella 273,000 221,009 51,991 Operations 1,221,880 930,580 291,300 Catastrophic Emergency 591,173 - 591,173 Special Projects 186,984 36,350 -150,634 Total Expenditures 3,631,637 2,173,116 1,458,521 ,Excess of.Revenues.Overl (Under) Expenditures (1,464,306) 513,293 1,977,599 Fund Balance, October 1, 1999 2;998,858 21-998,858 Fund Balance, September 30, 2000 $ _ 1,534 552 $ -- 3,512,151 $ 1;977,599 E-21 MONROE COUNTY, FLORIDA-,BOARdOF,COUNTY1 STATEMENT OF REVENUES, EXPENDITURES AND � 'IN FUNDIBALANCE BUDGET AND ACTUAL. TOURIST'DEVELOPMENT, .ADMINISTRATIVE AND PROMOTIONAL, C T ,SPECIALREVENUE FlyND FOR7HE:FISCAL YEAR ENDED,SEPTEMBER'30,,2000-' Variance '. Favorable Bidget Actual, (Unfavorable) Revenues, T , 4,491,13 5,074,339 . 583,203 h rg firServices66,953 66,9 3 . Irf�strr�t Inc c�rrr� 239,45 29;45 . 11 Total Revenues 4,491,1 , 5,34,036 _ 692,90Q . . ` koendituresa Current: Economic Environment, ', .Advertising,and rr� orf 4- 67,42 3,740, 5C? 6 7,175 Administrativer f 611,0 7 4 9,624; 201,203, 'Cat strophic Emergency 541,6 5 541;6 55 Special-projects 774,294 545,677 ., — -22E3,4 7 1"cft l p r d t r 6,294,401: 4,695;951 _ 1,596;450 Excess of Revenu6� Oven , (tJridr} rditr (1, 03; 656,05' , . 2re491, 50 Fund Balance, October1; 1999 .352,211 v 3, 5 , 11 ,�r�rl 1 ptrrafar 3t , 290ff 1, 4 ;946 44�;29 2,491, 5 E2 MONROE COUNTY, FLORI F COUNTY COMMISSIONERS' STATEMENT OF REVENUES, EXPENDITURES CHANGES IN FUND BALANCE -BUDGET AND ACTUAL TOURIST L . F T, DISTRICT THREE CENT SPECIAL REVENUE FLJND FOR THE FISCAL YEAR ENDED SEPTEMBER , 2000 Variance Favorable Budget, -- Actual (Unfavorable) _...._... . ------ ..._ Revenues- Taxes 1,1801,454 2,015,607 214'153 Charges`for,Services -- 26,596 26,596 9 Investment�ncome -165,715165p71 . Total Revenges 1,301,454 2,207,913 0 , 64 Expenditures, Current- Economic Environment: TDC Administrative57,645 42,293 16,552 Tourist Information Services 207,000 207,000 _® Bricks and Mortar .834,022 211,411 122,611 Special Events 571, 21 323,056 46 65 Promotion and Advertising 732,316 723,930 3,336 Beaches 710,000 460,000 250,000 Special Projects 564,939- 112,300 452,689 Catastrophic Emergency 304,674 -- 304,674 Total Expenditures 3,482,167 2,079,990 1,4028177 Excess-of Revenues Over/ '(Under) Expenditures (1,680,713) 1E27,928 1,808,1641 Other Financing Sources/(Uses)-. Operating Transfers to OtherFunds ( 7,426) (27,4 ) Excess of Revenues and Other Sources Over/ (Under) Expenditures and Other Uses (1,70 ,139) 100,5b2 1,80 ,641 6 nd. dl nce, October 1, 1999 2,767,248 2,767,243 Fund Balance, September 30, 2000 _1 0 9,109 N---2,8 7,750 1,3 6,6 1 E-23 r FLORIDA,'. COMMISSIONERS ,STATEMENT g EXPENDITURES AND, CHANGES KFUND BALANCE,- BUDGET AND ACTUAL, TOURIST,T.DEVELOPMENT, DISTRICT, THREE T` I !� V FOR T9H :FISCAL YEAR ,NDED SEPTA FF 0, fir , Varian Favorable cad t `Ac,tu l - (Unf v r l ), Re verros; 1 174,083 189,061 ' ��14�p9 8 hr for rv� es, 2,494: 4 Investment Inco r' 17,912. 17,91 sg �.y �q�'* w� e�q�q _ - T61 l' .bver ue r _ - - - 714,0�3 ` i8 p�'$'�J7 a7 pa,74,as^9' Exoenditure.s: Current. c� orrri Pr�vire�rrat. inistrative., _ ,1 7 3,632 4,275, T , Touiist_Information Mobs . � .54,000` 54,000 �rikd crar 105,051 ,39 79;1 M Special Events �10p000�' . g10 5p99 Promotion, r�d.Advertising � � 641D60 46,39 � �, � 17,667 V Catastrophic Emergenc 7, 03 7,50 pecialProjebt � 5p000 ,00 Total��Fxpdr� it r 3 3�7 1 134,182 189,589 Excess o Reve u v r/ (149, 33) `,7 (under) Expenditures.' p2 22 "'W3 't . ors Balance- for 1 .199 . 62,979 - 252,979 Fiarrd ltid ; teberr� r 0, 20 13,291 32 24 97 MONROE COUNTY, FLORIDA COUNTY.COMMISSIONERS STATEMENT VEXPENDITURES AND CHANGES IN FUND T AND ACTUAL TOURIST VE °, DISTRICT#THREE, THREE CENT CI L REVENUE FUND FOR THE-FISCAL A EP` 0, 2000 Variance Favorable .—.--:,,BudgetActual-___ ---(Unfavorable) Taxes $ 387,099 445,684 $ 53,535 Charges for Services -- 5,360 5,630. Investment Income 23,504 23,504 Total'Revenues 387,099 475,068 . .67, 69 Expenditures- Current: Economic nvironm t; . TDC Administrative 14,992,- 9,562 5,430 Tourist Information Services 6 ;00 60,000 Bricks and Mortar 1 4, 1 48,217 66,099 Special Events 7,373 7,373 Promotion and Advertising 219®694 210,674 9,220, Catastrophic Emergency 540-323 59,323 Special Projects 134,748 721153 62,590 TotalExpenditures --630 646 420,611 21 ,035; Excess of Revenues Over/, (Under) Expenditures (241,547)j 54,457 298,004 Find Balance, October 1, 1999 377,427 377,427 Pond Balance, September 30, 2000 __I 33,880 $ 431884 $ _ 98,004 -2 MONROE COUNTY, FLORIDA`'- BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES,AND , . CHANGES IN FUND BALANCE -'BUDGET AND ACTUAL TOURIST DEVELOPMENT, DISTRICT#FOUR;`THREE}CENT SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30,;2000 Variance _ Favorable "Budget _Actual (Unfavorable)_ Revenues: Taxes $ 428;814 $� 478,524' $ , '49,71Q Charges for Services - :.6,314 _ 6,314 , Investment income 38, 86_ _38;586 'Total Revenues" _ 428;814 523,424 94,61`0_ Expetditures: Current: Economic Environment: TDC Administrative 17,651 9,238 8,413" _Tourist Information Services 8Q;000 80;000 ._Bricks andMortar ..170'298 4;1,055 129,243 Special Events 46;171 5,000 ' ,1,171;, Promotion and Advertising ; :305,619 303,881,- 1,738 Catastrophic Emergency ., 123,264 -- 123,264: Special Projects 159,544 -- 159,544, Total Expenditures 902,547 439,1714 463,373 - ;Excess of Revenues,Qvert ' - (Under} Expenditures = (473,733) ` 84,250 557,983 Fu11 Balance;October 1,'1 999 60.1,184 601;184 Fund Balance,,:Septemter`30, 2000 $ 127;451 $ 685,434 _$ - _557,983 MONROE COUNTY, FLORIDA - BOARD OF COUNTY'COMMISSIIONERS STATEMENT OF REVENUES, AND CHANGES IN FUND BAL UDGET AND ACTUAL TOURIST DEVELOPMENT, DISTRICT FIVE, THREE CENT SPECIAL REVENUE FUND FOR THE FISCAL YEAR E TE 3 , 2000 Variance Favorable re` Budget Actual (Unfavorable) Taxes 537;764 632,680 94,896 h rg `for Services 3,349 :8,349 Investment Income 60,520 60,520 Total Revenues 537,784 701,549" 163,765 'Expenditures- Current, Economic Environment, TDC Administrative 19,326 12, 4 . 7,084 Tourist Information Services 760650 73,650 �- Bricks and Mortar 306,550 `24,706 281,844 Special Events 12,357 12,357 Promotion and Advertising 221,406 184,373 311,033 Catastrophic Emergency 93,370 „370 Special Projects 160,350 60, 34 99,916 Total Expenditures 892,009 360,405 531,604 Excess of Revenues Over/ " (U-n r)'Ex ri ►t r (354,225) 341,1.44 695,369 Fund Balance, October 1, 1999 831,634 831,634 �- Fund Balance, September 30, 2000 , $-._..__ �477 0 $ �1,17 ,°77 _ ..._ 695,369 E- 7 MONROE Y, COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURESAND , ACTUAL .. I FOR THE FISCAL YEAR'ENDED SEPT"EMBER 30, 2000 Variance i4or I Revenues., m qt _ c# I ( of v r ua Ie), Ir�t rg�i� rrir rat l 14,739,7451� �' 71173,430�.'� � �7,5 6,315� _ r f r, s e- 27,0i97 1,9 ,905 (78,067) -Investment Incur e 48,055 1027 88 i 11 r u 1 2g011� 83, 4' , �08,42� , :Total'Revenues 15, 0,7637,503,762 A7,742,01) Expenditures; Current: General,Government, , ' Hurncan ndrew. cdyery 13 ,60i> 163,561 0 - Total:'Genera overnment 183,601 01 13 ;561 Q .Public Safety. - inmate Into en'tibri/Residbntial Pry rarh I 97,104, -97,194, m rdbua Mat rial.Pl n t) d t 4839, �4;059�; 3 1. FEMA-Flaarric n Georg 1,247,19 '4 4,145 . 783,048 FE A-Tropical Storm itch ,6 0, 9,590 ; 10 . F A-hturri�ane'Iren� Puiblic Assistance ��.173,34$ � -- 173,340 Emergency M nag'ern nt Base Great 107,617�, 64,246 : 23,371 � diclogic l Emierg ncy Pr p r�dn 121,502 112,758 3,744 ' State and Local Assist nbe.Agrdement ' � 32, 1 ,' � 2 ,971 �:° � ,947 EMS Award.Grant . 237,974 437,560, tLoca[ Mitigotibn Str t y,Project , 63,200'. 53,0 0' banal Cleanup 71436,81 2,9 1,911 4,474,90 Total Public Safety 9,136 � 4, 2I,7�9 5,7,14,679 Phy ica Eh'ironmenta NQS 0hsit Setae Dispps l 1, 1,795 621,032 460,76 Sanitary Wastewater,MasterPlan ., 1,0,44, 15 966,388 76,127 M r th n Marina Storm 100,00-0, 42, 51 07,640 Channel Marking Plan 52,000, 23,087 6991 . ar liet Vessel Removal Fish,and ,;ildlif . 204,015 , �106,206� �97�,609 SWPP- CM/BR 1999 17,650 4,645 13; 05 St rr vat r,Waste Master Plan 748,853' 159,794 9Q05 - S PP Sc� t rs Guide ;� 57,000 m 57,00 Homeowners Wastewater Assistance , 1,9�0,725 S09,975 1,440,750 Saritiriel,Fish6ries".Program . 31,561 13,640 _17 921 Total Physical Eivieonmarlt 5,466,317 2, 47,116 ; 2,841,199 ONR E COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS STATEMENT CHANGES IN FUND BALANCET AND ACTUAL 'GOVERNMENTAL F I L REVENUE FUND - C Tl 1 FOR THE FISCALYEAR ENDED.SEPTEMBER30, 2000 Variance' Favorable Budget_- dtur l (Unfavorable) Transportation: Tenn p rt tion-Study Plea Update 142, 21` 41,963 100,033 Overseas Heritage Trail 180,000 178,431 1;569 Bicycle Pedestrian Coordination 74,000 40,964 30,0 6 Dept Of Transportation Aerolite Sus 54,obo 1 54,000 Total,transportation' 447,021 261,403 185,618 Economic Environment: JTPA Summer Youth Empjymnt& Training 210,660 56;176 152,502 JT A Liaison 31,01.E 19,106 11,912 Total Economic Environment 241,69E 77,264 164,414 umah,S rvid e Heron:Residential Program 44;128 43,564 564 Senior Community'Serv. Employment 470,742 261,016 209,72E Title III-B,Suppor.t Services 5, 4 77,5 7 17,517 Nutrition Title III - C1 252,025- 13,079 66,946 utrition Title III -C2 31.8,369 213,233 105,136 Nutrition Title III - ., 22, 1,657 212 Alzheimer's Disease Initiative 119,523 57,97 - 61,555 Community-Care for Disabled Adults 143,924, 138,946 4,97E Community Care.for,the Elderly 1,2451158 776,287 463,871 Flame Care for the Elderly 32,653 16,047 14,606 Samuel' ou 'l '3 ,66 .33,53E 100 T onlin 10,obo 9,776 224 Sunshine House ll! 3.1,311 31,311 -a Juvenile Community Intervention 4 ,015 45,007 3 Residential Detok t 30,606 29,409 1,197 Florida Keys Youth Council 10,000 1,316 8,684 .raw Income Home Energy Program, 13 ,263, 103,953 31,330 Total Human Services 3,044,533• 2,056,929 93,654 Culture,and Recreation; Cates Center FPR Tech Access 43,374 41'114 2,250 Library Services and Technology Grant 75,041 75,041. Sombrero Beach Restrooms 90,631 64,537 26,094 Total Cult r l and.Recreation 209,046 10501 1033,85 -'2 (Continued) MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND ,. CHANGES IN FUND BALANCE -BUDGET AND ACTUAL. - GOVERNMENTAL FUNDITYPE GRANTS'SPECIALAEVENUE FUND =CONTINUED FOR THE'FiSCAL YEAR ENDED SEPTEMBER 30, 2000 Variance v Fa orable Budget- r. Actual (_Unfavorable)_ . Court`Related: — - ---- Court Reporter Services `40,146 .. 39,475: 671 ,Juvenile Drug Court 88,395 88,395 ' Local Law Enforcement Block Granth 44,518, . 5,423 39,095 Traffic InfractionHearGng,Office 32,251, 24,237 _ 8;014. . Total Court,Related -205,310 167j5K - � �47,780 . Total Expenditures _ 19,5561244 _9 505,295 10,050,949 ;Excess of Revenues Overl tinder.Ex enditures 4,305,461 1,996:533 2,3081928 Other Financing Sources/(Uses): Reserve for Contingencies (60,954) - 60,954 Operating Transfers from Other�Funds- � � ,3,959,629 11805,798 Operating Transfers to OtlerFunds; a (94,036) __ (94,036) Total,Other-Financ ng SourcesL(Uses) 3,804,639 1;711,762 ,� '(2,092,877) Excess of Revenues and Other,Sources Overl(Under) Expenditures and Other Uses :.(500,822) (284,771), 216,051 r Fund*Balance, October.1; 1999 2,500,123 2,500,123, Fund Balanne, Septernb�&30,2000 $ 1'999,301, $ 2,215,352 6,051 F-30 i r MONROE COUNTY, FLORIDA A F COUNTY COMMISSIONERS STATEMENT F REVENUES, EXPENDITURES CHANGES IN FUND - BUDGET AND ACTUAL IMPACT FEES - ROADWAYS,SPECIAL REVENUE FUND FOR THEFISCAL YEAR ENDEDEPTE E , 2000 Variance Favorable, Budget tua[ (Unfavorable) R venuesa Investment Income 163;500 449,330 $, 260,830 Miscellaneous 227,000, 295,432 63,432 Total Revenues 415,50 744,762 39,262 Expenditures. Current- Transportation:; F ir' h re Improvement County Wide 41287,795 4,237,795 , Fair Share.Improveme t Dist 1 263,252 263,252 Fair Share Improvement Dist 2 1 186,370 633 1,185,737 Fair Share Improvement Dist 3 1,345,6 5' __ 1,345,695 Fair Share Improvement Key Colony Beach, 142,262 -- 142,262 Total,E ndit r 7,250,374 633 7,249,741 Excess of Revenues Over (Under) Expenditures (6,334,674) 744,129 7,579,003 Other Financing Sources/(Uses): Operating Transfers to Other Funds (72,406) (59,507) 12,901 Excess of Revenues.and' other Sources Dyed (Vnder) Expe nditures andOther Uses ( 79 6 )- 6 4,622 7,591,904 Fund Balance, October-1, 1999 6,943,910 6,943,910 Fund Balance, September 30, 2000 $ 36,623 $._. ...�. 7,628,532 $ 7,591, 04,: E-31 MONROE ° L 1 m BOARD , F'C T I -STATEMENT ,?F RE ENUES, EXPENDITURES AND :'CHANGES I -BUDGET AND ACTUAli I �T T SPECIAL VFU.ND FOR THE' IL.Y T . , " t Varilince F Favorable A Budge td l (Unfavorable) Investment Income25;000 6,11 s 23;11 " idl1 60,000 ,:_ 710 ( ;610) , �Tr�tdh n 10 ,000, 123�306 18,306 Expenditures.,, Cu' rren Culture,andRecreation: :` " District 1 Parks and Recreation Project � 40,250 40, 0 District 2 Parks and Recreation Project " t ,150 , 340 34,610 . Di tri t'3 Parks n r ti rn` roj t203,713 203, .13 K y,Colcony each Parks and Res. Project -:3,000 ftrrk 5,000 4, ,000 Furry Firri Park , 4.5,000.E ,693 4�1,107 "Se ttter° Prk ,00 Coco PlOrr Beach ;` �70,OM, " 333.` � � � �,6 7 Sombrero aresBeach-_, 60,000 60g000 : HiggsBeach 50,000 9,616 4 ,132 . ilhe nliri Harvey Park. 60,0 0' 60,000 " Total Expenditures � 37,113 "�:�� 78,364 558,74 : Excess of Revenues Over/,,, (finder) Expenditure- . ( 32,113)' 44,942 577,055, Other Flnancin our esf(Uses); Operating,Transfer -to Other Funds � ( � 37).� �5,637 . Excess of Revenues and-Gather o6rd s Ov`erg " (Under), penditure an&Ot r(Uses) P7,7` 0) 44, 582,692 Fund al nce,'06tdber 1, 1999 733,65E 733,656 Fun 692 Balance, tem r 30, 0 _ _T�19 , 6 776, 3 �_ 2, 7 E.32. MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS STATEMENT F REVENUES, EXPENDITURES AND CHANGESIN - BUDGET. CTUAL IMPACT FEES - LIBRARIES R CI L REVENUE FUND THE FISCAL YEAR ENDED SEPTEMBER3 ,2000 rig, Favorable Budget Actual (Unfavorable ' 'Revenues- Investment Income 2, 00 19,720 .. 17,720 Miscellaneous 9 ,000 5 61 (30,339) _ Total Revenues _ 92,000 79,381 (u,619) Expenditures- Current, Culture rid Recreation: County Wide Library-Projects 209,929 242 209®637 Excess of Revenues Over/ (Under) Expenditures (117,92 ) 79,139 197,068 Other Financ--ing ur l(U )e Operating Transfers to Other Funds ( , ) 7,471 . Excess of Revenues and Other Sources Over/ (Under) Expenditures and Other Uses (1 , 0 ), 79,139 204,539 Fund Balance, October 1, 1999 276, 7 , 276,972 Fund Balance, September 30, 2000 � 1 1,572. 356,111 204,539 E-33 MONROE COUNTY,'FLORIDA,-BOARD OF COUNTY COMMISSIONERS.'', STATEMENT OF REVENUES;EXPENDITURES AND_ _ CHANGESIN FUND'BALANCE_-_BUDGET AND ACTUAL <_ _ IMPACT FEES -SOLID WASTE SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED ZEPTEMBER 30* 2000 Variance Favorable Budget °Actual _(Unfavorable)-Revenues: -- --- , Investment Income $ 3,000 ,$ � - 15000 1831.4 . 3;374 Miscellaneous , , � - - — - TotalRevenues 18;000 29,595 11,595 Expenditures::` Current: � Physical Environment: County Wide Solid WasteProjects 135;777 64 135,713 Hazardous Waste Covers 34546; 18,304 16,242, MSD Accounting.Systern :7,084` -- _ 7,084 Total'Expenditures 177,407 18,368 - 159,039 Excess of Revenues Over/ . (Under) Expenditures' �059,407) 11,227 170,6134 Other Financing.SoUrc6/(Uses): - Operating Transfers to Other Funds (1,627) -- 1,62T Excess-of Revenues and Other Sources Over/ (Under),Expenditures and Other Uses (161,034) - 11,227 172,261: Fund Balance, October 1, 1999 r '� 184'255 "1.84,255 -- - Fund Balance;September 30, 20Q0 $ 23,221 '$ _ 195A82 721261 _$.. 1 MONROE COUNTY, FLORIDA F COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES CHANGES I - BUDGET AND ACTUAL ,IMPACT FEES - POLICE I FACILITIES I L REVENUE FUND FOR THE FISCAL YEAR ENDEDEPTE E , 200 Variance u, Favorable Budget, Actual (Unfavorable) ev mess Investment Income 25,000 34,696 9,698 Miscellaneous0 41;560 1,56 Total Revenues 65;000 76,258 11,253 Expenditures: Current: Public Safety: County Wide Police Facility 6 ;763 130 579n954. Excess of Revenues Over/ (Under) Expenditures (51 ,763) 74,449 591,212- Oth r Financing o r f(U es). Operating Transfers to Other Funds µ- (3,780) �- - - 3,780 Excess of Revenues and Cattier Sources Over/ (Under) Expenditures arid Other Uses (520,543) 74,449 594,992 Fund Balance, October 18 1999 526,472 526,472 -- Fund Balance, September 30, 20 0 5,92 00-921 594,992 E-35 TY FLORIDA COUNTY COMMISSIONERS STATEMENT OF REVENUES,,EXPENDITURES CHANGES;IN FUND BALANCE BUDGET AN 'A TUAL". ITS " FIRSPECIAL-REVENUE"� F IEES FOR THE FISCAL YEAR ENDED SEPTA EE 30, 200 Variand Furl Bud t _ � Attu I Revenues. Investment lydorr� " ,60 _ 93y546,` �_ 6, 5 Miscellaneous2`1.,000 . 26, 11 5,311' Total Revenues278600 ". 9,357 12 7 :- Expenditures Curr nt: �' Pu blip S afety: District.1 Fire & EMS Project � � 1 , 25 16; 25 District 2 Fire & EM Projec 23,500 1 5 2 , District Fire & EMS'Prdjpct 911!550 91; 50 Keytolony Beach-Fire & EIS 1,045 1,04 District Fire Hy r nt ; �36, 0 86,000 District 3 Fire Hydr nt 1 p 00 18,000 Teat €'Epr�ditr 16 ,420 15 1- 6,31 Excess,of°Revenues Over/ (t1r�d "r p r�difi ar; (" ) 3 ,752 00,572 Other Financing 66rc s/(Us s)n, " p r ting-Tr ns rs to Other Funds (2,300) � � . ,3 0 E Excess ofRevenhues and Other.Sour Ov rt, (lender} �xp nd tur s rid nth r 11 d (163� 20} 9,752 203,372, FundBalance,, ctc� r 1§ 9 2 0,2 6 `` 00,238, Fund/13 1 r� ` p rp r 0, 2000` `, 13 . 239 9 � 3g372 , MONROE COUNTY, FLORIDA F COUNTY COMMISSIONERS STATEMENT 00 REVENUES,,EXPENDITURES AND CHANGES IN FUND BALANCET AND ACTUAL FIRE,AND AMBULANCE DISTRICT 01 . LOWER I LE KEYS SPECIAL.REVENUE FUND FOR THE FISCALS YEARZNDED SEPTEMBER30, 200 Variance Favorable, . Budget Actual (Unfavorable) Revenues: T x 4,961,438 1,7 , (1 2-376) Intergovernmental 10,000 � � 19,442 - ,442 Charges for Services 470,500 352,79 (111,710) Investment Income 100,000 168,396 `63,396 Miscellaneous 5,12 5,125 Total Revenues �5,541,938 5,314, 15 (227,1u23) Expenditures: Current: GeneralGovernment: Tax Collector 162,000 14 s547 19,153 Property Appraiser-, 95,000 58,085 36t91 Total 'General Government 57, 00 200,932 56, 6 Public Safety: Fire Rescue - Central , 33;z 5 1,6 9,776 394,009 Lower& Middle bays Ambulance District ,785,297 2,773,793 11,504 Total Public Safety _ 4,819,082 4,413,56 405,513 Total Expenditures , 76,05 4,614,501 461,581 Excess of Revenues-Over/ (U d r) Expenditures 465,856 700,314 234,458 Other Financing Sources/(Uses) Reserve fbr ting pc (12 g76 ) 124,760 Operating Transfers to ether Funds (764,000) (763,460) 54 Total,ether Financing,Sources/(Uses)- (666;7 )' (7 3,460) 125,300 Excess of Revenues and tither Sources Over/ (Under) Expenditures andOther Uses (422,904) ( 3,146) 359,758 Fund Balance, October 1, 1999 1,698,882 1,698,882 Fund Balance, September 30;200 --,75,973 . 1,635,736 � � 59,753 E-37 MONROE COUNTY FLORIDA—BOARDCOMMISSIONERS 1� , F� I I I TAT MENT OF U I t 1 U T AND ACTUAL, - TRANSLATOR.SYSTEM SERVICE-DISTRICT SPECIAL,REV,E'NUE FUND FOTFIE FISCAL YEAR F PT 0� 2q IE Variance ; . Favor l Bu c ctd t," ( of v r l )L, . Irirhrt Ir�drr - � 9 30r a� 552 ` of 1.Revenu s 293 - 4 Fxperi itures,.; urrent Public afiy, -- - ---`- q33 - --- __ Excess of evenu s't v r/ (Uriddr)Expenditures �( p03 � �(7, 7) 2 t 'r Fin an lr� farce / Uses}: , 0 p r i6 Transfers , Other undo (10,409. 10 — � � Excess,of ev rpass and Other Sources Over/ (Under) Ex r�dlt re grad Other Uses � ��(1 ,4 � ( 7, � �. Fund Balance, October 1 19 9' � 18,448 1 ,44 _ 0 " 'Fund Balance, Septefter SOP 2 MONROE COUNTY, FLORIDAF COUNTY COMMISSIONERS STATEMENT-OF REVENUES, EXPENDITURES CHANGES IN F BUDGET AND ACTUAL UPPER KEYS HEALTH CARE SPECIAL TAXING IST ICT SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER30, 2 00 Variance Favorable Budget Actual (Unfavorable) Revenues: Investment Income 100,000. 229�664 129,864 Miscellaneous 199 190 Total Revenues 100,000 _ 30p0 4 —_ 130,0 4 Expenditures; Current:' General Gov rnment, Tax Collector Fees 1 0' 100 Human Services; Trauma District Administration 139,303, , 113, 36 20,763 Trauma T'Tr r ns rt tion an Tr tmen,t 1, 6, 6 .' 283, 91 964,895 Trauma Pr tr n p rt ti h 147,879 760 147,119 Trauma Facility Upgrade _ 763,757 '25,000 763,757 Total Human Services 2,324,525 427,986 1,896,539 Total Exp nd t r 2,324, 25 427,986 1,896,639 Excess of Revenues Over/, (Under)Expenditures (2,224,625) (197,932) 2,0 6,69 Other Financing Sources/(Uses): Reserve.f6r Contingencies (98,043) 93,043 Operating Transfers to tither Funds- (22,332) (22,332) Total Other Funding Sources/(Uses) 120,375) ( 2,332) 93,043 Excess of Revenues and Other Sources Over/ (Under) Expenditures and Other Uses (2,345,000) ( 0,264) 2,124,73 Fund Balance,-October 1, 1999 3,7791 2 9779,926 Fund-Balance, September 30, 2000 _1,434,9 _ 3, 5 ;662 ,$ 9124;736 E- 9 BOARD OF�COUNTY.,COMMISSIONER MONROE COUNTY, FLORIDA :STATEMENT OF REVENUES, EXPENDITURES AND CHANGES I FUND BUDGET T FIRE AMBULANCE IT I . 'KEY LARGO SPECIAL t1E F FOR THE FISCAL YEAR ENDED EPTE R;30, 200 Variance Favorable ud # t l (Urif brabl }� ReVonup . T 7115172 _ 690, 77 (21,195) Charges fdr� ervice 9, 24' 9,320 Inv trr� nt,lncome 15,000 - 90,661 75,361 /lldllo 1,13113' Total 6veinl a 726,772 ;6?1 J xp°r�eitures: �General Government: TCollector Fees _ 24,000,. 20,679 C fro drty Appraiser Fees 12a000., 9,582 2,416' Ttl( rirlorrarnt 3 ;00030 , 1 5,73 Pbtlo fta - Key Larg -Ambulance 342,999 30311 3 3 ,3 1 Key`l �rgi� Fire .R � � 364, 7 9,6 �25,11 l Total�€ ublio, af6ty, 727,978_ . 563,006 �1 4, 72 ` 76 976 :' 3,267' 1�7017'11 Total,Expenditures � ; E o f Re anu s Ov 'r/,. C rider}Exp hditdre 378206 197,604 ( 234, 10 Otherir� rioir ource / uses), . Res rve4or Conti ngencie - 00,000)�� ' � ; 10V.000 t p r ting "Transfers to Other Funds (1 114 4) Total Other F n ing o ro /( ) (16 a464 (1 1;454) 000 .----- Expo of Revenues and C?thr' oroes Cover/. (Under) Expenditures,and tither�1 s � (198,660) � � 46,150,E 244,810 Fund Ern e; Octob ' 1, .1999 579,9311 79,081 , Fund Balance, Sep rrr r 0' 2000 61, 1 =_ 6 R 131 �4,61 v 40 MONROE COUNTY, FLORIDA F COUNTY COMMISSIONERS` STATEMENT F REVENUES, EXPENDITURESAND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL UNINCORPORATED NCE DISTRICT- PARKS AND RECREATION SPECIAL REVENUE FUND FOR THE FISCAL.YEAR ENDED SEPTEMBER3 , 200 Variance Favorable Budget Actual (Unfavorable) Taxes ,466,199 1,434,275 (53,924) Intergovernmental 35,845 35,845 Charges for Services 000 70,743 45743 Investment Income 30:000_ 97,245 67,245 Miscellaneous 15,000 0; 43 15,443 Total Revenues 1,553,199.. 1,663,551 110, 52 Expenditures: 'Current- Culture and Recreation-. Parks dh Llriincorporated 1, 38,043 997,674 34 ,474' Vehicle Replacement '` 7,990 7,990 Total Expenditures 1,346,03 997,574 348,464 Excess of Re'venues-Over/ (trier) Expenditures 21 ,161 670,977 45,515 Other Financing ourcps/(lJ s): Reserve for Contingencies (50,000) __ 50,000 Operating Transfers to Other Funds (380,000) (260,179) 119,821 Total Other Financing Sources/(Uses) (43 ,00 ) _�260;179) 1 ,,31 Excess of Revenues and Other Sources Over/ (Under) Expenditures and9ther Uses (217,839) 410,798 , 628,637 'Fund al nc , October 1, 1999 829,436 , 629,436 Fund Balance, Septernber 30, 2000 61.1,597 __ 1924 ,234 628-637 J a F-41 CHANGES IN FUN® 3ALnANCE . BUDGET AND ACTUAL, gig �g_g� UNINCORPORATEDAREA SERVICE DISTRICT PLANNING, I I L REVENUE FUND : FOR THE FISCAL' 3 ,`20 . ' ` Favorable y -- - 'Budget� ,,Actua l (tJr�f � rbC ) T ' 2,918 322 3,092,718 " 174,396 t lr� d s� Prrrilt 1; 10800 1,530,141 370H.14 Itrgrrrrr�tl ,204,000 3,725,709 1, 21,709 � harges'for ervl6 15, 100 6 ,010 103,910 Flr� rtd Frfltur ' . 25,000 72,347 47, 47 lnitrritlream 150,00042 ,40 273,460. ,. 11i 11 r� i ti 5g000 ° 1.Sp23 _10,23 422 9,175,167. p506,745 Total Revenues � 6,666p --- -- - Expenditures. urrrit;" T "CIIfrir F 10000 11 ,17 3g025 Prprty prr, 135,000 94,1 4 , 6 County Atfir�r y , . 9,78867,3 7 2461 Pldhripg and Zoning � 1�,501,93 1,07 ,212 2 ,721 010 C6mprehansivePlan " s, 5.711147 135,205 35,942 'P1 �1iitrCommission, ,_44,603 4�1,217 " '. 3, 36 Growth Management ent 407197 16,259 88,938, Pl i ning' hd Building Refunds 15,002 18,0 . V hicle Replac rnent 34,740 4p74 Total Gen r l ov rhment 2,932,410 1,36 ,532 1 6 , 7 Publid. fty: ulldir�g � p rtr r�t<Code 1,702,398 1,306,255 30 43 Enf r ht 1p23 '682 1,C 1287 6 Fire,& endue Co€�rdin tor. 244Q200 13 ,419 0„731 -Fire Marshall 26 ,617 23 167,3_ 20, 44 Trrt l Pu l� f ty 3,450,897, - ,74 ,145 Ohy ical Enviroanmeht' Er� lrrrti Fr 421,491 a 354-, 7,0 99, arir e R our 17 ,663 :.; : `.127,060 � � � �4�7g3 " Franchise Fees- Incorporation .73,462 73,462 ----- Tot l*Physlcal"Environment 669,316: - — 554,914, 114,90 Tdt l-Exp nditure 7,053,123, —==5,166,59V 1,886,532, l MONROECOUN , FLU I I DA - BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES A CHANGES1 ,. 'BALANCE - BUDGET AND ACTUAL UNINCORPORATED AREA SERVICE DISTRICT w PLANNING, U L I ZONINGSPECIAL REVENUE FUND - CONTINUED FOR-THEFISCAL YEAR ED SEPTEMBER 30, 2000 Variance Favorable Budget Actual (Unfavorable) Excess of R6venues Guar/ (Under) Expenditures (364,701), 4,008,576 4,393,277 Other Financing Sources/(Uses): Reserve for Contingencies (171,301) 171,301 Operating Transfers to Other Fund ___(1,761,85 ) _ _(1,2 0,104) 511,749 Total Other Financing Sources/(Uses) (1193 ,15 ) (1,250,104)- 683,050 Excess of Revenues and Other Sources Over/ (U d r) Expenditures and Other Uses ( ,31 ,355) 2,758,472 5,076,327 FU'nd,Ba1 n d, ct6 r 1-, 1999 5,925,658 5,925,658 tl� ndle , trrbr 30, 2000 ,60L 3, 4,10 6,327 -43 MQNRQE COUNTY, FLORIDA:= BOARD OF COUNTY COMMISSIONERS STATEMENT-OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL 91'1 ENHANCEMENT FEES SPECIAL REVENUE FUND. FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2000 Variance Favorable Budget Actual -- (Ur�favora6le) _ Revenues: Charges for Services $ 305,349 $ 430,048 $ 124,699 ''Investment Income 15,000 25,733, 10,733 TotalRevenues 320;349 455;781 _ 135,432' Expenditures: Current: - Public°Safety: 911 Emergency System 541,974 243,424 298,550 Excess of Revenues'Over1 (Under),Expenditures (22:1,625�) '` .. 212,357� 433,982 Fund Balance; October 1*, 1999 _ 316,309` 316,309 - Fund Balance, September 30,,2000 $ 94,684 $ = 528,666 $ 433,982 4 MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS STATEMENT OF-REVENUES, EXPENDITURES AND CHANGES IN FUND E BUDGET AND ACTUAL , DUCK KEY SECURITY DISTRICT SPECIAL REVENUE FUN F THE FISCAL YEAR ENDED SEPTEMBER3 , 200 Variance Favorable Budget Actual _(Unfavorable) Revenues: ; Investment Income 2'X0 • 6,216 6,216 Miscellaneous65,000 69,163 4916 Total Revenues 7g000 77,379 10,379 Expenditures" Current: r General Governme t: Tax Collector Fees 2,300 2,075- 225 Public Safety; Island Security 91,650 59,304 31,34 r Total Expenditures, 93,950 61,879 321071 Excess of Revenues Over/ (Under) Expenditures -(2 ,9 0) 15,500 42p46 � Other Financing Sources/(Uses)- Reserve for Contingencies, (9,700) _ �_ 9,700 Excess of -Venues and father Sources Dyed (Under),Expenditurei and Other Ueda (36, 50) 15,500 52,150 Fund-Balance, October 1, 199 7,0 3 97,003 Filed Balance, September 30, 2600 60,353 112,503 52,150 E-45 COUNTY,,FLORIDA BOARD OF � COUNTY COMMISSIONERS SCHEDULERENE , PNETuS AN CHANGES'IN FUND,BALANCET AT L T FOR THE'FISCAL YEAR. FN , PT R'30, 2000' ,'Variance Favorable Budget Actual (Llrif v r ble) Intergovernmental 603,61 759,080 155,262 Intrv�ht lri�r� d' ,323 66,323 -Miscellaneous 66, 63' - 66,23 . TotaI.R nu 603,818 891,686 37;3 3 Expendit r s: Current; conoi is Environment: Fonid CwrrhipRh -Eiing 30 ,000 563,09 30; 1 Home Owd rship/F it Housing " 9,6 0 ,: 12,533 17;107 Administration- 35,375 74,239 11 g13 RentalRhilittitn 266;7 100,710 , 16,025 , .� t l Expenditures: 1, $ 50 ` 7 g6 1 ` ,�52T 0 Excess of Revenues Cyr/ (Urider) Expenditures .(67 , 2) 136,145 _ 815,077, Other Financid our es/(ts ):, Rsri 'for +nt�rini ._ ( ,000} ,000 Operating.Tr r fpr from Oth r_Fun 4,03 , 4,0 Total Ether in r cirig 6urces/(Wes);; (35, 00) . ,036 129,03 Excess bf'Revenues and Other Sources verl(Und r) Expenditures rid Other ` Uses -Budgetary, Basis_ (71 ,932) T 0,'131 44,113 Agjpst ent f r Mortgage Receivables (510, 76)` Adjustment for'" ortg ge Loans Made 510,373 510; 70 Total Adjustment mm Excess cif Revenues nd.Other_;Sources 6� r/(uhd r)'Fx dnditu'res and Other LJ R Ei ,�,. (713; 32) 230,161 �94, 13 FIund Balance,' October 1, 1999 1"111, 36 A J 11,436.,- F nd. l n d, ept m er 0P 200 �� .3 7, 0 "� � 1,341,617 ` - , - 3 &.1 _ 4 ,, MONROE COUNTY,-FLORIDA -BOARD OF COUNTY COMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES ARID CHANGES IN FUND BALANCE - BUDGET AND ACTUAL CUDJOE GARDENS MUNICIPAL SERVICE CULVERT DISTRICT SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2000 Variance Favorable Budget. —Actual - (Unfavorable) Revenues: Investment`Income $ 1,209 $ -1;209 Total Revenues 1,209 1,209: Expenditures: Current; Physical Environment: Cudjoe-Gardens Culverts_: 56,120 4,000' 52,120 Excess'of Revenues Over/ (Under) Expenditures (56,120) (2,791) 53,329 Other-Financing Sources/(Uses), Operating Transfer to Other Funds: (2,083) (2,083) -- Excess of Revenues and other Sources Over/(Under) Expenditures and Other Uses (58,203) (4,874) 53,329 Fund Balance, October 1, 1999 16,590 16,590 -- Fund Balance, September 30,.2000, $ (41 6,13) .$ 11,716 $ 53,329 E-47 FLORIDAmCOMMISSIONERS STATEMENT OF REVENUES, EXPENDITURES AND - I T >ACTUAL, TI ,I T SPECIALREVENUE FUND, FOR THE FISCAL.YEAR E DEI3.SEPTE EER 30,"2 00 ., GBrR ®iio Favors le . Budget A�tlaal _ (Ur�firE�l } Interg®verr�menteil 162,000, 185,010�� ,010 Irtvefr�tr�t.lr� c�r 24,233 24,283 Total Revenue 162'000 209,293 47, 93.% Ex p6 nhares Current. 0 y ical'Envirbrim ''nta Chanri6i'Marker 4"T v rni rCreek ,_ 900 goo. Channel rk r .1'Sunset Marina, 4501 Dry Tortugas Derelict Vessel, _ rr ova , 9 �61999 Piling Cap Bulk,Purch se,` 425, � ��,.42 ` Derelict-Vessels-Marathon �,�37,9 .37,973 12 ; Boating Improvement' �2 , 42 � 26,242 Rrin 'e Debris Removal ., 22g225 10,,25 2 Boa #ire lrrriariet Fri 9, 0 9,6 91 DerllctVes esIZ�r °1. 50,000,E 43,426 1, 7 Derelict Vessels Zone r 210,016 10;016 m� Key West Bight Pump Out, 50,00Q,. 50,000 Tavernier Creek Reg Project 6,926' 6,925 m Hammer Point1 ,250 18,250 Safety.Harbor 7,250; 7,250 Community ity Harbor , 11,250 11'250 =� Key West 11 in Street Boat Ramp 441bdo � 4,0 00 tlellrtcit� vietltriIlg Rpir 17,056. 17,06 ` -� Channel Marker Repairs 3 7-Tavernier, �,1�,500r Hammer-Point/Comm Harbor. � � � �5,940 Reg Aid Eepalrfi�llyFger: `4�376 m4,L370 allwWter t ►rker 3,745 3,745. rrsr Ie E R �v �e liet Vessel �,340 4;940" g 2,34 : ,340. Errirg. ar5vel [ re�, tVee103 96 2,100;, 2,100. Emir . Removal er ll t Vessel 03A3159 �� 750 � �. , '750� Emerg, Removal Derelict Vessel 0 A3209 5,376 , 5, 76 rrtergn Removal Derelict Vessel 03A 236 � `1,000, 1,000, . 420Er r 420 - m � ess ' 7 0 R mov l U reli t Vessel .03A3166:` ,1;,820 1,320` m emovair Nrelict,Vess6l 0 A 163... � 12 933 m 12,933 Rem'6i De~relibt se 03A 270 12,933' m 12,93�' Removal erel et Vessel 03 3269, 71, 79 331 2,790 .2 2,790 E-43 4nrin e ) MONROE COUNTY, FLORIDA F COUNTY I I E STATEMENT, F REVENUES, EXPENDITURES CHANGES IN FUND BALANCE - BUDGET AND ACTUAL GATING IMPROVEMENT SPECIAL REVENUE FUND-PONTINUED FOR THE FISCAL YEAR ENDED SEPTEMBER0, 2000 Variance Favorable Budget Actual -(Unfavorable') Physical E vorcanment Continued: Other Maas- Fund 157 28,352, 26,352 Bulk Channel Marker/Sign - 1, _ � 21,5 3 Total Expenditures _ - 478,938 44,190 _. _ 234,748 'Excess.of Revenges Guar/ ((finder) Expenditures (316,938) (34,8 -)' 282,041 Other Financing Sources/(Uses)- Operating Transfers to Other Fundy (24,963) _ (17,410) _.__. 7,563 Excess of Revenues and Other Sources Ov r/(Unddr) Expenditures and,Other U (341,901�) ( 2; Q7); 289,594, Fund Baldric ;Octob r 1, 1999 474;347 474,347 -- Fund Balance, September 30, 2000 132446 .-- 42 ,o4Q 4 E-49 FLORIDA COMMISSIONERS STATEMENT OF R Nl1 g P N ITU AND , C I .F A T AND,ACTUAL MISCELLANEOUS',SPECIAL; REVENUE FUND FORTHE FiscAL YEAR ENDED SEPTEMBER30, 00 Variance Favorable ver ues: firis. rld Permits' 6,959,-- g331 � 1',372 Intergovernmental'��" :` 2,$61 -45,036 �;(17,845) �qh6rges:'for ervices 8,808 . 'Fine'--a rd Forfeitures. 170,021 2p562 -' 52,5�41 Investment Income5 ,157, 55;157 Mispoll ri s R very , 10,445 13,661. - 3,41.6 Total Revenue 250,306, 353,755 1-031449 Exp nditur a, Current. Pull Safety. Law Enforcement � " 17,345 � 17,845 , Protective,Inspections,,- 7,572 1,000 Sri r r� y Dis t r li f 5.5 g523 `. 30- 2 `5,00 Total,Public Safety _ 61 C1a940.' ,3 . 66f,572 Economic Environment: Industrial Dev Idpment,Authority ,637 637 Human,Services: Florid Key Ccu cil Handi p d ; '. . , 13,1 6 1, 9 11P377 - C ItUre'/R r6 tion'. 7:- -Wilhelmiria Harvey.Park �1,03 ' 1,035 ttl r Park L ndsc pin 9,945 9, 45- Brr� tiriPrk E 50 0 Total Cultrar fRe reafiora 11,460 .1.1`�463 Court Related' '- Alternative Cis pdt kesol ation'Civil �� 15,000 15,000 Article V Trust'Fund 45,036 — 451036_ Total Czrt Rlatd608036 " 45,0365g0t0 � Totdl'Fxpen itur s 6962 526531 ' -T 6100,566 Excess of R variues Oyer/,; . 4 25 02 . fwlr� r} ditr .�_ �� _4 ,913� 7€4;0`t5 MONROE COUNTY, FLORIDA - BOARD OFCCOMMISSIONERS STATEMENT F REVENUES, EXPENDITURES AND CHANGESIN E - BUDGET AND ACTUAL K41SCELLANEOUS SPECIAL.REVENUE FUND-CONTINUE FOR THE FISCAL YEAR ENDED-SEPTEMBER 30, 2000 Variance Favorable. Budget Actual (Unfavorable) Other Financing Source.s6(lJ s)A es.erve for Contingencies (27,175) 27,175 Op r ting Transfers from Other Fund 473,06 -- (473,033) Total OtherFinancing €urc f(U ) 445,91 __ (445g913) Excess of Revenues and Other Sources Ovdrf(Und r).Exp nditpr s and Other Uses 258,102 258,102 Fund Balance, October 1, 1999 848,612 848,612 �® Fund Balance, September 3 , 2000 64 ,612 1; p1 2�8,102 E-51' " I COMMISSIONERS TATEMENT` F V NU , EXPENDITURESAND , CHANGES IN;FU AL,AN -BUDGET AND ACTUAL FLORIDA K S,MARINA- MARATHON SPECIAL.'REVENUE FUND ; -FOR TH -FISCAL YEAR ENDED�SEPT' EMBER0, 000 Vari ice Favorable -, :Ro venues. 69,601 Investment Incorr► ,154 ,15 Tot perm e 3;� 5 33,4 5 Current' 53 . Physical Environment pump Out and Dump Station- 23,450, 15,697 75 Golfo re,1ecrtldd Marathon Marina Filty 130,00 17,266 2,7 14 1tlYriit�ar 203, g ,16 , 450 . 1 10, 67 Excess of Revenues Over/ , ,(Und r} xpenditures 03,4�50 109,758 93, 92 Other Fl ncing� isr sf(U ): Operating Tnr nsfers from Other Puri . 20394�50_, 1 5,3 � � (7,,5 3) " Extess'of Revenues andOther Sources, , t Sir), ptlltr thr t ,1 6 ,13 F dlr� i Etc� r 1, 199 5,93 it lr September 00 � 5, 4 1; ,02 , 3 1 MONROE , FLORIDA F COUNTY COMMISSIONERS STATEMENT F REVENUES, EXPENDITURES CHANGES KFUND BALANCE - BUDGET AND ACTUAL ENVIRONMENTAL T TI l L REVENUE FUND FOR THE FISCAL YEAR:ENDED SEPTEMBER30, 2000 Y Variance Favorable Budget Actual f Unf r l ) Revenues, Charges for Servic6s 44,000 $ 51,365 7,365, Investment Income -- 1,836 : -1,63 Total Revenues 44,000 53,201 9,201 Expenditures, Current, Culture/Recreation: Settler's Park 44,000° 4 ;000 Excess of Revenues Over/ (Under) Expenditures 5301 , 0 Other Financing Source l(U ).Operating Transfers from Other Funds 20,000 20,000 Excess of Revenues, n Other Sources Over/ (Under) Expenditures and th r Uses A- 73,201 73,201 Fund Balance, October i, 1999 Fund Balance, September 3 , 2000 73,201. $._ ,201 E-53 MONROE -COUNTY, FLORIDA- BOARD OF COUNTY . ISSN ERA COMBINING.BALANCE SHEET,' , ALL. DEBT SERVICE F9N . SEP T 2000 1 Sales TAX 'Refunding Refunding Irrxyrf' Irrrrrsrt firc9 ------- ASSETS Assets, Restricted Ate < Cash r h Equivalents 209,94�6 � 575836., - 542,149 Total Asset 09�946 �� 5751 "r �@ 33 LIABILITIES AN Liabilities: —Payablefromatit Assets: Accrued,int r st Payable - -- - - — -- — Fund•Equity: ' .. :Reserved for Debt S6 rvice 209,946 575,836 --- 1 ,65 Total L aiiiti r ' . Fttty u` v 29 9 :.. 57Sp33 — z1 Clerk's Revenue Note Total 53,392 $ 1,381,323 $ 53,392 _ - 1,381,323 Y. 325,294- 53,392 1,056,029 53,30Z $ 1,381,323 F-2 ��COMMIS I I ING. T .. T V ITORES AND LLCHANGES IN FUND BALANCES. DEBT,ALL SERVICE FOR THE,FISCALYEAR'ENDED.SEPTEM " ' . 9 " efun in �f n ing u r�� Improvement, �I ,.ro r t f r in < n -1.993Bonds-1936 and Rvnu m p@e Intergovernmental �yay pY¢&�p{ g9g ®q�p �yy 35900 'Ay . char s,for.S rvld �. - 17,152, 10,569 _. _------- Investment Income — _ #?q1510,569 702,476 T vrtc Expenditures- Debt Service' 1_,20 679 -- 4,597,533 Excess of Revenues Over/ (under) Rrd�t€ r 9,39 , ,797 (4,5609331'�' �( p r ting Tr n f r frc�mr Other n A945,000 Exdess.of,Revenues and Other S urine Over/(Under) Expenditures,are Other us 9,369. 3 „77 348619 Fund n e,�O to' b r 1'$ 199 . 00, 77 _ 539, _ (14`7g76 . Find Balance,'September 30, 200 -. __ � 09, 46 — 57 ,636 — 1 ,655 Clerk's Revenue Nate Total ad 685,000 60,000 60,000 5,111 50,308 65,111 795,308 236,362 5,500,774 (1711251) (4,705,466) 187,000- 5,132,000 15,749 426,534 ---- -37,643. - 629,495 56029 F-4 MONROE COUNTY; FLORIDA- BOARD.OF COUNTY COMMISSIONERS .COMBINING STATEMENT OF REVENUES; EXPENDITURES AND CHANGES,IN FUND BALANCES -BUDGET AND ACTUAL ALL DEBT.SERVICE"FUNDS, FM THE FISCAL YEAR ENDED.SEPTEMBER30; 2000 1993:Refunding Irpprovemen Bonds 1983 , Variance Favorable g - — - udget Actual (Unfavorable} . Revenues:. $ Intergovernmental : $ _ Charges for Services - _ 6000 , . 10,569; �4,569� Investment income. - _ Total�Ftevenaes - 6,000 :- 10569 4,569 - Expenditures Debt Service Principal Retirement., - 1riterest 6 000 1 200 4,800' Fiscal Charges -, _ ..... - - �Total Expenditures 6,000 1,200 _ 4,800 Excess of Revenues'OverJ. (Under) Expenditures _-- - - 9,369, _ -_-9,369 Other Financing Sourcesl(Use'-): Reserve for,Contingencies , _pperating�Transfers from,Other Funds Total� Other,,Fihancing-Sources/(Uses) ,- Excess of Revenues and Other,Sources Over/ (Under) Expenditures and Other.Uses 9,369 9,369 Fund Balance, 200,571 200,577, - October 1,.1999 - — - Fund,Balance; September 30 2000 $ 200,57,7 $ 209',946 _. ,. - -- 1993 Refunding Improvement Bon 1988 Sales Tax Revenuef n ireBonds Variance Variance Favorable Favorable Budget Actual -(Unfavorable) Budget Actual brable) 675,000 '6 5,aa0 10,00 , -® _w 10 00 17,47 _ 7,476 -100,000 17,162 -_.s. (82,848) 65, 0 702,476_ 17,476 _ - _100,000 17,152 ( ;646) 420,000 420,000 -- 3,835,000 3,8 5,000 -� 25.2,070 243,040 9,030 760,368 760,366 2 68,680 2,639 66,041 i_ a0, a ,16 97,833 74 p750 665,679 75pa71 4p69 p 3 4p597p53 97,835 ______55p750) _36,797 _..92, 47 _ (4,5 5,3 3) (4,580,381) 14,987 (100,000) _® 1 0,00a (115,232) -® 1.1 ,232 -. m- 4, 95,366 4,945, 00 349p632 (100,000) -- 100,000 4,460,136 4, 45, 00` 464p364_ (15 ,750) 31797 19 ,547 (1159232) 34,619 47 ,551 539,039 53 , 39 -- (147p76 ) (147,764) _ 361,269 575,536 192,54 262,996� 216,855 479851 1 F-6 (Continued) COUNTY, � F TCOMMISMONROE " I COMBINING STATEMENT OF REVENUES9 EXPENDITURES ChIA IN Ft1N BALANCES BUDGET ACTUAL ALL DEBT:SERVICE. " -,CONTINUED T FI T" 3.FOR " Clerk's Revenue.Note, _ Variance _ Favorable Bud AdtuW rrf vor bl Revenues: Intergovernmental—," Grd fbr r�rld 60,000 - 60,000 investment Income, m 0{..�Oy00 _ LBg Tgi Tot a[Revenues xp nditurese " Debt Service: f rir�� 1 F tirdrh rrt 200'000 200,000 " - Ir 41,900 10;6 0' . Fisddlhre 5g 10 - - 4032 Ttl'Fpr�ditr _ 247,000_ _23g362 . - 10g60 Excess of`Reven.des-Overf 167,000 171,251} 15,749 Other- inancing Sources/(Uses): Reserve fi r Coritirigenci m_ ®_ oper Ling:T`r n fprs"from Other Fundy 1 7,000 167,00 __ --- - Tot i,OtherFiri ncing urc sf(Usbs) 167,00 '` _ 167g000 EX66S s of,Revenues grid C t r Sources ( rf 5,74 15,749 (tlrid r) Expenditures an C)th�r Uses , Fund Balance,"C) ttab r l q�1999 , -- 7a64 _ -- 7,643 Fund Release",,September 0, 2000, —� 37g643.` _ 3#3 2 15749, r"„ Total Variance Favorable Budget-- Actual (Unfavorable) 675,000 $ 685,000 $ 1b;000 60000 60,000_ -- 116,000 50,308 (65,692) _----._851,000 , 795,308 .4,455,000 4,455,000` - 1,054,338 1,034,686 19,652 179,780 11,088 168,692 5,689,118 5,500,774 188,344 (4,838,118) (4,705,466) 132,652, (215,232) .- 215,232 4,782,368 5,'1132,000 349,632 4,567,136 5,132,000 564,864 (270,982) 426,534 697,516 629,495 629,495 -- -=358,513 $ 1,056,029 $ — -697,516 F-8 MONROE COUNTY, FLORIDA -ZOARDOF,COUNTY COMMISSIONERS COMBINING BALANCE:SHEE7 ALL CAPITAL'PROJECT•FUNDS SEPTEMBER 30, 2000 Sales Tax One Cent Bond Clerk's _ lr�frastructuireCapital Revenue Surtax Improvements" Note Total ASSETS Gash and Cash Equivalents $ 2019,692:: `$ . 1,377,4128 $' ' 493,890 $ 30,591,010 Accounts Receivable 31 -- 31 .Due from Other Funds 208 208 . A Due from Other Governmental Units 1,758,480 500 _-1,758,980�- — - 32 Total Assets r $ 30,478,411 $ 1,377,428 $ 494,390' $ ,35Q229 LIABILITIES AN.©FUND`EQUITY Liabilities: Accounts Payable $ . 912A34_ $ ` - $r $ 912;434 Retainage Payable' _ 911,676 -- 911,676 Due'to-Other,Funds 449,226. -= 449,226 Accrued Wages and-Benefits Payable 19,396 -- 19,396. Deposits in Escrow 300`_ -- 30Q Other Current Liabilities 225; _ - - 225 Total Liabilities 2,293,257 - _ - _ - 2 293 257 Fund Equity: Fund Balances . . Reserved for Encumbrances ' 70,214 - 70,214 Fund Balances Unreserved 28;1 fi4,94Q 1,377;428 494,390. 29;986,758 F 5,154 1,377,A28 4,390 � 30,056,972_ Tota{ Fund E uit 28,18- -. - - - 49- 4 v Y -. Total Liabilities and Fund Equity, $ 30=478z411_ $ 1,377�428. $F 484,390= $ 32�350;229.. COUNTY,MONROE FLORIDAF COUNTY COMMISSIONERS, COMBINING STATEMENT LIES, EXPENDITURES-AN CHANGESIN FUND BALANCES ALL CAPITAL PROJECTFUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 200 Sales Tax One Cent Bond Clerk's Infrastructure Capit l- Revenue -Surtax, im r v meat cite Total Taxes 12,387,681 $ 12,387,681 I nterbovern mental 1,942,6561;942,656 Investment Income 1,7 9,43 62,292 22,396 1,814, 26: Miscellaneous ,174 42 9,21 Total Revenues- 16,063,949. 62,292 22,938 16,1 4,179 Expenditures, Capital Outlay: General Government 6,031,095 -- 6,031,09 Public Safety. 1,993,6821,993,62 -Physical Environment 617 617 Transportation, 5,410 4 __ 5,41,0 Humanrrvio , p 73,337 Culture and Recreation 2,690,853 -- -_ 2,690,853 Total-Expenditures 10,794,994 10,794,994 Excess of Revenues Over/ (Under) Expenditures 5,27 ,955 62,292 22,93 5,359,185 Other Financing Sources/(Uses)- Operating Transfers from Other Funds 521,393 521,393 Operating Tr n f r 'to Other Funds (6,229,702) � �� ( ,229,702) Tot l Other Financing ouroesf(Qses) '(5,706g309) -- (5,706,309) Excess of,Revenues and Other Sources Gvr1(t1r� r) Expenditures and Other U (434g354) 62,292 22,93E (349,124) Fund Balance, October 1, 1999 2019508 1,315,136 47 ,452 30,406,096 Fund Balance, September 3 , 200 $ 6,1 85,154 11 77A26. $ -- 494,390 $ 30P056,972 G-2 MONROE"COUNTY, FLORIDA -BOARD OF,"COUNTY COMMISSIONERS: COMBINING STATEMENT OFREVENUES EXPENDITURES AND.CHANGES IN FUND BALANCES BUDGET AND ACTUAL ALL CAPITAL_ PROJECT,FUNDS FOR THE.FISCAL,YEARt ENDED SEPTEMBER 30, 2000 Capital Projects, One Cent Infrastructure Surtax Variance. Favorable Bud et Actual -{Unfavorable) Revenues: a Tares $ . 9,000,000 $ 12,387,681 $_ .3,387,681 Inter overnmental ;._ 2;000,000 1,942,656 57,344) Investment Income 750,000; 1,729,438 979;438- -: - - 4 Miscellaneous 9,174 9,174 Total Revenues _- 11,750,000 _° 16,068,949 4;318,949 Expenditures:. n. . �'Capitai Outlay: - t General,Government . 13,879,000 6,031,095 7;847,905 Public Safety Old Mariner's Hospital , " 2,000,000 11943,342" �56,658 Detention,and Correction = _ Fire Facility Projects ' ' 835,000 _ 64,340 784,660 'Total Public Safety 2;835,000 1,993,682 :841,318 Physical Environment 1,535,025� 6171,534,408 ---- - — Transportation: Cans#ruction Mgmt 346,195 5,410 T $40,785 Human Services 486 000 73,337 _ 411,663 'Culture and Recreation , _ 3'819,000 2,690,853,: 1;128,147 = Court Related - - ---- — — Total-�Expenditu"res 22,89%22Q �` 10,794,994 . — - 12,104,226 Excess of'Revenues Over/ .(Under) Expenditures, (11,149,220) — 5,273,955 _16,423,175 Other Financing Sources/(Uses):: :. Reserve for Contingencies. -- Operating-Transfers from Other,Funds 1176,868 t �521;393; (6551475) ,. Operating Transfers to,Other Funds. _ (6;292,461.} _(6,229,702) _ 62,759 Total Other Financing Sources/(Uses) , . (5,115,593) = (5,708,309) _ _(592,716) Excessaf Revenues and"OttYer Source's Oven (Under) Expenditures"and Other,Uses ,(16',264,813), (434,354) "15,830,459 . Fund Balance, October:l, 1999 ' ' '28,619,568 , '28,619,508' _---- Fund Balance,September 30, 2000 � < $ - 12 354695_ $ 28,185 154 $� 15,830,459 G-3 It l Projects, pit al Project S61es Tax Bond Capital Improvements_ Clerk's Revenue of Variance _ _ Variance Favorable Fa or l Budget ct l (Unfavorable) !__.get _Actual (Unfavorable) 62,292 62,292 221696 22,396 ®_ 42 42 -� 62,292 . 2;292 __ °22,938 22,938, 1,14 ,000 __ 1,143,000 1,143,000 1,143,000 ._----------- ___- -___....._._-� ____ _�..__.-_-_._-. _- ®o ,.« ®... 471,42 _ m"` 471,452 1,143,006 1,143,00 471,452 -- 471 g452 (1,143, 00) 62,292 _ 1,205,22 (471,452) 2, 3 44,390- (127,00) 127,000 127,000 (1,270, 00) 62,292 1,332,292 (471,452) 22,938 494,390 1,315,136 1,315,136 471,452 471,452 45,1 - --1�377,428 1,3 , _ ._ 494.390. -__ 494 30_ COUNTY,MONROE FLORIDA BOARD , F COUNTY COMMMISS I "COMBINING STATEMENT OF REVENUES, EXPENDITURES'AND CHANGES IN FUN BALANCES BUDGET AND ACTUAL-ALL.CAPITACIPROJECTF __ CONTINUED FOR T FISCAL Y TE 30,9 I i. "Total Variance - .� . , . . Favorable _. . _ Budget Actcal ( rt ciral . . evehesn Taxes- 9,OOOp000 12,387,681 ., 3,387,681 l t r ov riim teal ` g p600 1;9 2,656 (57,344) ]nvestm 1 r�t;lr� a 50, 00� 8 14p6 6 . 1"064, . Miscellaneous w� 9,2 " Total Revenues: 11",7 0,000 16,154,179 4,404p 179 Expenditures: ,04pltdl.O tlay en ral Government � ��1 p879,000� � ' 6,031,O 5 7;647,905 t _ _ _ - ---- Public Safety " Old l rl r` ,Nca it al' 2,000;000 1,943,342 56,658 D 'htion and Correction 1,143,000 1,143,000. .. «-. Fire'Facility Projects 5,OQ -- 5 ,340''° - 784,660 Tbta! Public Safety __- 3,976,000 1,993,632. _ 1,984,318 Phiclerlydh`rt 1,5 ,025 617 _ 1,534,408 TrAns'o tion: Construction Mgmt --- "__346,195,1 _ 5,410 340g7 5 t®lurr�ar� rtc 46 ,000 73, 37 411, 63 Culture and Recreation 3, 19,000 , -- " ; 90,85 11128,147 -- Court'Rlatd 471$45 4�71,45 : Total Exp hditure 4,51_3, 72.- 10,194,994 13,713,678 - __ _ Excess of evenup Over/ (�1 ery Expenditures = (12,7 31672 � ,36 ,135, _16, 22;3 7 Other Fii ari lr g ca r-c f(Uses). Rdsery for Ccar�ti� �rscl s (121,000)� O p r lln Trap fore from Cali'er Funds. 1;176,08 21,3 3 (6 5,475) �7paratir�g Tr r� f r tc. th rFunds-,, (6,292,461)', ( ,2 ,702) 2,759 . `Total Other Fina clrt Sbu' (Us ) -- (5,242,593) ` . (5,7 8,30 _ (465716) Excess of Revenues and Qth r Sources Over/ ,(Under) E p c(i ur did Other Uses � (13,006, 65}� (349,124�� 17,657,141 Fund EAlance, October 1,,1999 '30,406p09 , -30,40 ,096 Fund �dlahce September 0, 000 12, 9 ,631 30,0 �97 17,357141 ,. .. j5 t THIS PAGE INTENTIONALLY LEFT BLANK MONROE COUNTY; FLORIDA- BOARD OF COUNTY COMMISSIONERS' COMBINING BALANCE SHEET ; ALL;ENTERPRISEFUNDS SEPTEMBER 30, 2000 Municipal Svc Card - District. Sound Marathon. ,> . Waste Bridge. Airp"ort_= -- — - ASSETS Current Assets: . Cash and Gash Equivalents $ 7, 39,787° $ 7,180,706, $ 822;968 ..Accounts Receivable: Delinquent Waste CaHection°Fees 705'453 - -- Allowance for Uncollectible ; Waste Collection Fees (647,135) --` 'Other 461,814 86 "1,4,901 Allowance,for Other Uncollectible (57,1"10) - -- Due from Other Funds, 32,254 2,83338,546 Due from Other.Governmental Units 2,2151977 � 66,595 Total>Current.Assets ' 10,6511,040 7,183,625" 943,010 Restricted Assets; f Cash�and Cash Equivalents 3,83&61 Property, Plant andquiprnent (Net of Accumulated Depreciation) 6,413,952 41278,128 - 4,869716 r Other Assets: Deterred Charges-(Net) 184,302 Total Assets $__-_ 21 487-906 $ 11,461 753 $ 5,8,12 726 y West Airport, "Total 1, 56,0 7" 17,299,468 ,... Y.,....a 705,453 (647,135) 29,676 716�,477 ® ( 7,110) 212;235 265,671 929,321 3,211,693 2,737,242 21,51 ,917 2,611,349 6,449,961 8,289,704 23,851,500 16 ,32 .____13,133� 552, 0060 k r r a H-2 (Continued) MONROE UNT Y, FLORIDA- BOAR®,OPCOUNTY COMMISSIONERS.. ZOMBININGT -CONTINUED_ ALL. ENTERPRISE FEES SEPTEMBER 3 , 2000 municipal Svc Gard: , .'District , : Sound rthon Waste Sridge _ irc�rt - — LIABILITIES.-AND FUG b EQUIP Current Ligbiliti � ' A dnt _Pdy `bl 1' 56,736 6-937 $ 6,205� F,,etain ge Paya-bl ldims rrd judge e1nts Payable 21-6,56 dd to Oth r;F�nd� 554,763 ' 76,444 0, 67 , pie to btf r.� � overnient l Units , 6 5 � 97 � 'S,456 Accrued ornp. Abs n s Payabl � � 3,638� 2,310 Accrued UV g r d Benefits P yable;: 31,694, ;19,70�k �10,12 epc ire Escrow 85�' 6,30 Deferred Revenues- CapitlLeas Pydblq 136,061 C)thrrrerat`Liabilitie - 42 Tot l Current Liabilities 2,645,406 167 63,3 C rr nt Liabilities P ya l from Restricted Assets: Accrued lnt refit Payable 234 q 190 Revenue Bohds'Payabl _ � � 2 ,000: Landfill Cl� ur lP t Cld ur Cosh 3 6s262 Du to Other Fundsgi 14,46 ' Total Curre rit L biiiti `Oayab`e from Restricted Asset. 1,021;940 Long-Term Lialbilitie a Accrued'Com ..Abencs Payable 92,051 34g327.. ,391 "Capital Leases P a bl � � 1,117,270 Ruriior cfs Pa able r 6,55,000 " Tctl Lc�ng� rrrt Libilitid 7�604g31 4,32 24,691 -total Libiliti �' 11,471,667 1428070 6;764i 1 Fund Equitye Co ntrib it d Capital 3,322,448 2,514,741 _ 4,258,590 etain d Earning ; ki�servedlor Rev nu and Retirement- 1,6 0p3 2 p Unreserved 4,433,46 6s604,942' :1,445,37 Total Retained Earnings ,7 1 . 8,804,942 1,44�5,37 t�tl Fund Equl 9,61 , 39 11, I ,663. 5,703, E Total, iabilites and�Fund Equity, „ � _ 2fi,03 , 0 � ' > 11, 1,7531 �� 12,72E .. . Key West 'Airport Total 393, 67 1,966,995 149,711 149,711 ® 216,569 179,503 361,707 13, 09 20,241 12,111 18,559 39,723 101,255 ' 12,267 115, 53 6 ,624 3 , 24 _ 13 ,061 4 , 886,320 3,723,342 -w 24,190 425, 00 348,262 _n 4,43 1,02.1,940 113,772` 2 5,041 1,117,270 6,5 5,000 113772 7,977, 11 1,000,092 12,722, 7,61.7,362 17,713,141 1- 60,322 5,020,341 19,704,624 1020,841 21,5649946 12,633,203 39,278,087 3 13,6 8,295 52,000,680 ®4 TYi FLORIDA .OF COUNTY, COMMISSIONERS, COMBINING STATEMENT,OFflEVtNUE%;EXPENSESAND CHANGES]NEQUITY '. ALL ENTERPRISE FOP THE FISCAL YEAR ENDED SEPTEMBE30 ,2000R 6rii� I r i tri t r r th6 ; dt Iri _ 4 irrt Operating Revenuesa� Franchise-F s M 1 7,96 Tolls h r .fir r�ai _ `12, , 11� 1, 19,55 Fin6s rid F`orfeit6res m iIlrs 2,055 - 56 Ttl Operatingd = 13,052,054'. 1, 5,451 — 0,17 operating Expenses; Personal' ices „719,67 399,921 229,401: ery Operation 11, 69,974 183,864 506y14 andfill Closure rid Post. loser - - . .77,1�8222' y epr i tion-a �cfrArhorti atio' � 42,267 157,921 � _ 143, T0t1 Operating Expensesi 13,603120 751,706 634,504 ting'Inco, e (Los'), ( 51;066) 53y745, - - (464,367) : __ v _ Nora Operating ie�dhues (Expenses); Oprtpr� .Crrt . 03,341 lr t ant 1r� c rn 24-466 41 '2 1 9,�43 Interest Expenses rid-Fiscal Charges, (559,404) Gain/(Loss).o h disposition of Fixiad,.Assets' ,37 _ .(1g1 6) --- 73,121, TTotal'Non- p r tin Revenues (Expenses) 18037,279 ,' 411,065 191,933 . ln (L ss) f p rstin 'Tran f rs 436, 3 364,31 _(272,434) Operating Transfers: Operating Transfers front Other Funds 4,770 -� 19, 9 . d r O - Y223) (50, 9 ) p rr1 Total Operating Trnsfrs --- ( 2,2 � 76, 26) 30,399) Net Income (LosS) (1j6,053) 73$;532 ( 03,333) Fend Equity October 1, 199 : 9,630,792 10, 1 g101 610041763 - Contributed Capital 1, 01 --- -- — 2,527 Fund Equity trrtbr 30, 2000 3�_ 616,239 __ 11 a19R3 _ , 0 , 62 p — — -- -- - ---- Key West 'r Total m 197,966 -- 1_,204,217 2,591,145 15,843,911 6,161 6,16 231227 45,63 2,622,533 17,300,175 913,480 2,262,459_ 1,836,359 13,796,331 ®� 71, 22 2 ,597 1,395,754 2,96 ,436 18,225,766 (363,90 ) (925,591) 651,930 1, 9,435 24, 59 1 i316,674 m� ( 59,404) (1 ,141) -----120,720 871,146 2,511,425 507,245 1,585,834 208,248 1,152,612 ( 7 ,3 ) (2,231,093) (469,088) (1,078,481) 36,157 507,353 t 11, 14,294 38,080,955 685,752 66 ,779 12,638,2 3_ _._._.-. 3 ,2 8 067 1 -6 z . MONROE COUNTY, FLORIDA- BOARD'OF COUNTY COMMISSIONERS- ' COMBINING STATEMENT OF"CASH'FLOWS ALL ENTERPRISE FUNDS Y FOR THE FISCAL YEAR ENDED SEPTEMBER 30-2000, INCREASE (DE"CREASE) IN CASH AND CASH EQUIVALENTS° Municipal Svc Card v . . Marathon'', District Sound ` _ Airport Waste Bridge�� ._ _ _ Cash flows from operating'activities: . Cash:reoeived for.services " $ 13;173,526 $ _ , 1,20.3,532 _$ 422,331-1 7 Cashpayments to suppliers for goods and services _ � _(15,701;374)� (178,472) (639-972) Cash payments to employees for services {782,438) {395,805) ` (227,220)- -- - .� Other operating revenue 22,055 34 `" 582" Net cash provided (used) by`operating 3,288,23t 629,289 {444,273) ." activities - - { ) _ Cash flows from nbncapital financing activities; Operating grants received 6,650,011 _ 136,801 ' Operating"transfers from other funds: 924,77D --y � 88,635 Operating transfers to other funds, {.1,427,036) (76,22$)" , " (42,033)', Net cc provided�(used) by noncapital ". . financing activities 6,147,745 " _ _(76,,228) `183,403 Cash flows from capital"and related"financing activities; Proceeds"from capital grants" 88 Acquisition and construction,of capital assets Y (4,401) _ (32,394) (9,952) Principal paid onCapital debt (580,252) - - Interest,pad on capitaldebt (571,858) -- Proceeos_from the sale of fixed"assets 1,78,674 '. Net cash provided (used) by capital and 977,837 32,394 - 9,864 related financingaetivities' ( ) ( ) _ . { ) Cash flows from investing activities - lnvestment income .� 624,466 _412,261 — 39,648_ Net cash P Y investi ng activities - 624,466 412,201 provided b Net`increase (decrease) in-cash and cash equivalents 2,506,143_ 932,88 (231,086)" t beginningof year 9,272,256 6_,2_4_ 7,83-8 , -- 1,0-5-41054Cash and cash equivalents,a - Cash and cash equivalents,at end of year, $ 11,778z399> $ _:__ 7L180,706 $ 822,968 , : Key West Airport Total $ 3,218,37.3 $ 18,017,768 (2,2151-167) (18,7341985) (897,319) (2,302,782) 31,388 54,059 137,275 (2,965,940) 429,466 7,2161278 384,782 , 1,398,187' (2,203,765) 155,780 6,410,700 19407%111 + 1,407,199 (743,031) (789f778) -- (580;252) -- (571,858) -® 1`78,674 664,080, MP 234,359 1,310,674 234,359 1,310,674 1,191,494 4,399,419 2,775,862 19,350,010,' _3 967,356 $ ----23 749,429 H-8 (Continued) I III II T L ENTERPRISEALL CONTINUED' FOR THE FI Y " A RECONCILIATION OF OPERATING IN OME (L O ).T TYS,ED) BY-OP ItR ATING ACTIVITIES �a r unl6ipal Svc Card ltrlt wrath operating,lbc� (1 ),` 4 ,74� ( 8J67464 Adjus-tment .to reconcile operating f., Income to net cashyprovided (used) by op6ratin ctivft ds; ' Depreciation and amortization ,,� �. 842,267, 167,921 148,9691 Chan el,-in"asse'ts and liabilities. -becrad el(!ncr aaa)win: Adco ants'receiva le (20,72 ) ( ) 39453 Due jrorr of r fund ' I29,1 3 (1,7 9) Duefrrr�,dr g� rrar �itaf draft ( , 00) '(676)� (Deer as6)l1ndreaae in: Account payable, (3,710,276) 4,82 (105,651 atainaga. payable ( 3,059) Claims anudarrieta� ayabl Due t(i tither funds 26M3 444 ` C €� �tdthdr g� er�rr� r�tl t �i ' . (1 y63 123, (12 ), ''Accrued compensated,,absari e ' ,(60,90 )' 3,638 2, 1 0. . Abdrued'Wa0es and benefits payabl�� (�1,66 )�,�, 47 (62 ) Deposits in escrOW 39,608,11 , - Other current liabilities _ 2 (2) Landfill l� re/pbst closure cosh 4,770 , _ 20,094 Total adjustments (2 7 7y165) 1 5y _ - — — Net cash provided (used) by operating activities- T( Z3t3y2 1 62 ,239 —�44 27 ) LFINANCING, CAPITAL'AND IVETIN ACTIVITIES c r7tri utad fl d"a afa'' , 0 m _ _ ' , 27 Gain/(Loss) on d;isoo iti n f fixed a is (1-1 '796) ,$,- _ (1,1 � 73121 , Key West Airport Total $ (363,903). $ (925,591) 236,597 1,395,754 _ 1,563 (15,794) 626,375 752,724 (410) (4,586) (282,492) (4,093,596) 3,803 - (24,256) -- (19) 53,013 79,850 (151,103) (152,174) 12,111 (32,342) 4,050 (7,981) (300) 39,308 (2,029) (2,007) 24,770 501-,178 - (2,040,349) $ ---- 137,275 $----- 2,965,940) $ 685,752` $ 689,779 _ - -(1-5,-1`41) $ H-10 MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS SC HE LJL E E EXPENDITURES - BUDGET AND ACTUAL' 'MUNICIPAL E VICES DISTRICT WASTE. 'ENTERPRISE FUND FOR T - SE TE 30, 2000 Variance s Favorable E �� t- A tua (IJr�f v r l ) (3 er ti g Ex nditure - Administration 453,524 339�614 . ; `11 ,910 Er r� hi p r tii r� 4,189,90 - 4,173,40 161500 .. . FacilityC3prtions:� 338 10,00 ` 3,56101, 82 ,,C dj ib. y Fr risfer,Station . _ �y ,23 ,099 2,1 7,917 ' 1;1 � djc Kpy fmandfill . . = 252310 � � � 252,023, 2�7�, �a lr Key Ro t Closure- 23,143 . 4,912 392 1 _Cudjo Key'L road Frost loners €371,453, 371,453 Long y Tr n fdr Station .r� 2,094,300 , 87 55 3 Long Keyrdfll 235,344 35,344 l r rt l{ y Post CIc�s ar 91, 67 53,119 33,143 Key Larg6 Transfer Station . 2,294, 6 2,221,224 72,$42 Key L rg€a_Landfill � 08,157 � ; 17 ,542 3, 1�5_ Key-Largo: cat lb r 30,272 4�,3 1 �. �� :5,941 Pollution Control � � 537,35 , � 41��,232 . � .�176 068 Racy cling . 404,806 , ` 278,599 1,26,207 Renewal and Replacement -1;3 ,93 1, 45, 3 Total pasting Expenditures 15,975,926 12g5 7g52 3,448,397, Non-Opbratin Expenditures; Operating Grantee €urri�an lr�n bris Removal � 377,624 377,624 `Recycling Grant 3 ;751 .39,751 �a EEP"Ryling Grant :` 127,034� 127P034,`, ltt [ rin _ dariF�rantfc�n taint 17,500 ' 17,490- 10� Sr hall ea tnties Recycling' '' '50,000_ � � 50,000 Debt Service; v s Principal:Retirem nt 587821 580,252, 7,569 ` Ir�t r t Ex n � .an Fiscal.Charges . .59 ,121` .` 559,404 38,717 apitl( tl27,75 -- -- 1, 50` - 75,f300 -ay , , Total Non'O eratip .Ex enditures � . � .2,07 ,601<- 1, 75,631 9 ,720 Operating 7ransfdr nd' es rrve 'Reservefirntirigr� id II ,471 36,47 t 0ppr ring c n to Other,Funds w � 1;442,036 - -:. 1,427,036 - - 15,000 --- - Total Operating Transfers and Reserves - 2,1 3,507 . 1,427,036 701,471 xoi2 �130�04 150, 6 4,349,533 Taal Epnditcira - - _ , i J ,g; MONROE COUNTY, FLORIDA- U TY COMMISSIONERS SCHEDULE -EX E ITU ES, - BUDGET AND ACTUAL BRIDGECARD SOUND ENTE I E.E THE YEAR ENDED SEPTEMBER , 000 Variance Favorable Budget Actual 11 f v r l ) Operating Expenditures,: Card Sound Road & Toll Bridge 2,923,9 1 580,075 2,34 ;336 'County Engineer 34,917 1710 , 81,207 Card Sound Bridge 555A36 555, 3 Total Operating Expenditures 3,569,316 583,785 2, 35j531 Non-Operating Expenditures: Capital Outlay 39,903 32,394" 7,509 Operating 7ransfers and Reserves: Reserve for Contingencies 3 0,781 »- 330,781 , Operating Transfers to,Other Funds 100,0 0 76,2 6 ,772 Total Operating Transfers Reserves, 430 781 76,223 35 ffi 53 Total Expenditures _ 4,0 0,00 ..-- 02,407 ......"__ 3 3 7,593 -12 ONR E,OOUNT°Y, PLORIDA- BOAR® E OUNT°Y COMMISSIONERS,. , BUDGET IT ' AIRPORT, IFUND f "FOR THEYEAR ENDED SEPTEMBER 30, 2000" VaJdanc. Favorablet - ti{ �t _ - E 'Actual (Unfavorable) .,Operating Expenditures: .Operation & Maintenance 651,337� . 579,119 - 7 ,716 Non-O rating Expenditures: bperating'Gta6tsa Airport Pl riving tVdies 40 0 Airport,Part`150 ldise Study :150>000 a 1�50,000 Taxi . y 1,51 1; 1 - TAxiwaa Construction 628,759 : ,628,1759,,- Beacon &_Touter Rehabilitation' 41,243 36,982, 4,261 Shade Hangars 136,653 ,,136,653,, Con tru tioh, rViceiAcde*s� Road,-- -1.31 s5 0 161, 00 Env ronment6l, iti ation 1 Planning $fudi .li 145, 1 13'934 31,205 Ta i ay Lite Construction 1 ,113' 16;1 8 Er irc r rh rit f litigation Construction: ` 3,906_, 23;903 General Aviation Parking Apron109,508 ,500 104�,008 , Capital E) tly Total_Non-; �perating,E pendit r a v 2,139,60 .- 166$367 ,0 .. Operating Tra€si6rs and Reserves; Reserve for Contingencies 123,333 A23,888 Operating Tran f r to Other Funds 509493 50,4 - Total'Operatin Transfiars and-Reserve ., 174, 61 -- 1 3g33_, Ti�tl Epnditurd -= 3, 1 ,620 795,97 � - - 2,219, 1_ MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS SCHEDULE S IT T AND ACTUAL Y WEST AIRPORT ENTERPRISE FUND FOR THE YEAR ENDED SEPTEMBER ,, Variance ` Favorable Budget actual (Unfavorable) - -v ._ _ _----- --- Op r ting Expenditures: _ Operation i t an 3 1,963,452 1,906,694 56,756 Non-Operating Expenditures; Operating Grants: Hurricane Georges - 209;33& 96,2$0 113,058 Airport Planning Studies 143,430 542663- 8 ,79Z Parking Expansion 324,095 324,095 Commercial Apron Ph-.1 116,4.21 112,334 - 4,087 General Aviation Apron Ph I 57,387 5 , 29 ,053 Part}150.Noise Study 16,185 16,165 East Martello Environmental Enhancement 44,655 1,600 '42,855 ,. v clay,Gen ral Aviation Parking 1,417,777 5 , 24-' 1,366,153 Remote Auto Parking Lot 75,00 3175,000,1 Expand ParkingLot 495,6 6 36,962 458,1214 Radar.besign 50,000 50,000 Runway/Taxi habilit tin 148,203 9,546 138,662 Sewer'Line a 23,736 23,736 Environmental Mitigation 1,290 -- 1,290 - Airport Planning Studies 11 - 59,925 -_ 69,925 unWay/Taki Litz 20,430 20,460 Environmental-Mitigqtion Construction 183614 833, 17,761 S w r,tine-Road Construction 220,900 207,350 13,550, Commercial Apron Construction II 277,162 3,513 223,649 General Aviation Apron Construction.1l 159,389 Part 150 Implementation 566, E 32,331 434,295 Key West Taxiway Resurf Construction 843,583 477 0 ,1 6, Commercial Aviation Apron onstr ction 1,201;630 477 1,201,203, General Aviation Apron Construction - 983,340 962,863 Hannay Safety Area Study 49;000 6,341 42,659 Capital Outlay 2,476,625 ,746,116 1 p7 . Total on, p rating. xpa ditu'r 10,353,545 1,586,176 8,767,36 Operating Tran f r . n Reserves: Reserve car Contingencies 177,896, 177,896 Operating Transfers to Other Funds 722,590 677,336 45, 54 T t l O drating T nsf rs�a Reserves- 90 ,4 6 677,336 223,150 Total Expenditures , .13, 17;43 .. ... - 4,17 06 _- 9g047,277 H-14 MONROE COUNTY, FLORIDA A OF'COUNTYCOMMISSIONERS M COMBINING. AI AN TE SHEET L INTtRNALSERVICE o Worker's r i Compensation-`_, � �In r n ' Management,': AFT urr nt Assets: Cash- r�d� sh Equivalents �3,1 9,564 _ 4, 11,835 2,791,304 ` c�a� t F{ civl 100 13 , 35 Due from tattier Funds 19 D ule from ther Go'vernmehtal Unity 5 104,27 m Total ' 114,940, 41651, 90 2,791,497 Property, Pl rat and;Equipment �Nt,-Where�pplidable,*. f Accumulated Depreciation) � ° ,621 2,029 -= 34,537 Tot A t - 121761 ' - 4?8531419 - 2,62 ,034 t.lABll ITI :A�lD FUNDEQUITY ` urrent.Liabilities: A �t r t Payable 113,934 t 411 ,13 24175 --Claims and Judgements Payable' 1 P 9 ,3 1' 2,74 s661 , 1,519,770 to Other trtd ry 7 . r 2 2,9 6 Ue to Other Governmental Unit 43,12 1,6 r ,s Accrued Compensated,Absences ��667 " 5 ;65.7 . Accra d W g s and, h fi �F y bl ,355; 6,076 . 6,491 D6fe rredR v nu 5165,940 Other Current Liabilities,�� 2.,276 _ ,914 - — Total rr r�t:t i biliti 1;7 0,825 3,003,56 2,351,565 L999-Terrr i biliti a Acc rid zrrippritd Abe _�_� 1� ,446_. _ 1 ,624 - ---- -10, 39 Total Ltl'It► _— 1,777,271 _ ,023,413 — 2,362g104 Fund Equity. ontribut d�Capital, 621 � ,3;334 3 Retained rr�lr� 1r r ser�p W 1,3 3,869 1,826,672 - --- 63,357_ total Fund 'Equity., . 1,344,490 1,830g0 6 _ 63, 30 `Total Liabilities rid Fund,Equity _3,12.1,761 . �4,'ri3�419 _ p326, 34 ,,I, Fleet Management Fund Total $ 994,406' $ 11,507,129 2,914 138,299 4- 193 197,661 307,187 1,194,981 11,952,808 1,840,815 1,884,202 $ --3,Q35L796:. $ --13,83?,010 $._ 74,413 $ 455,013, -- 5,8,621842 393,869 556,881 12 43,156 - 2,329 35,624 56,546 565,940 -- 7190 433,918 7,549,897 51,366 .98,175; 485,284, 7,648,072 2,673,500 2,677,528 (122,986) - 3,511,410 2,550,512 6,188,938, $' 3,035,796 $ - 13,837,010 H-16 MONRQE COUNTY, FLORIDA- BOARD OF COUNTY.COMMISSIONERS' `COMBINING STATEMENT OF REVENUES;EXPENSESAND CHANGES IN FUND EQUITY , ALLINTERNAL SERVICE"FUNDS FOR`TH FISCAL YEAR ENDED SEPTEMBER 30,2000 Worker's Group Risk Compensation insurance " Management . . Fund' ,Fund Fund Operating Revenues: , Charges forServices $ 2,373,125 �$ . 8,886,926 $. 1513,1"61 ;Miscellaneous - 105,700'77 S16,505. - 279,474 Total Operating Revenues 2,478,825 -° 91403,431, 1;792,635 Operating Expenses:, _" _ Personal Services 133,517 i41,257 157,742 Operations 345,540,,° ,1,149,521 869;1.13 Depreciation 1,876 2,295 5,736 Asserted,and_Paid'Claims 1,991,273 _9,162,271 -- - 241,74 Total`Operating Expenses "_ 2,472;206 10,455,344�, ,:1,274,333 Operating Income (Lass) 6,619_ (11051,913) _ _518,302 Non-pperating Revenues (Expenses) levest rent Income 130A27 286,891 175,180 "Gainl{Loss) on,Disposition,bf Assets (400) (926). (2,522) Total Non-Operating Revenues'(Expenses): 129,727 _"_285,965 _ _ ,172,658, Income (Loss) Before Operating"Transfers 136,346 (765,948} 690,960 Operating Transfers: - Operating Transfers.to Other Funds _ _ _ - -- - (232,936) 948)NetIncome (Lss 136,346 458,024 Fund Equity- October 1, 1999 , 1,208,144 2,595;954 _ 5 906 Oontribuied Capital Fund Equity-September 30;2000 $ 1 a344 490 $ __ 1,830�006 $ Y 463,930 Fleet Management Fund Total $ 2,219,960 $ 141993,172 150 901,829 2-1220,110 15,895,001 775,041 1,207,557 1,087,582 3,451,756 1051713 118,620 11,395,286 , 1,968,336, 16,170,219• 251,774 (275,218) 34,097 626,295 _(255,659) - -(259,507) 366,788 30,212 91,570 (323,56% (556,504) (293,356)" J464,934) 2,843,118 6,653,122 750 750 $___._2,550,512_ $.... -6 188,938 ------------ H718 - BOARD OF COUNTY COMMISSIONERS' ', MONROE COUNTY, FLORIDA, COMBINING STATEMENT OF CASH FLOWS _ALL INTERNAL SERVICE FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2000; s, INCREASE DECREASE) IN CASH.AND CASH,EQUIVALENTS., Worker's Group Rs#c Compensation , Insurance Management Fund Fund Fund Cash flows from operating activities: Cash received for services $ 2,374,073 , $ 8,736;223, $' 650,771: Gash pay'meats tosuppliers for goods and services (1�,600,437) (9,682,100) ., ';(1,060,391) >, -Cash paymeritsto.employees�for�services` (.132,399) . : {139;375) � (156,813) Other operating revenue . 105,700 516,505_ 46,532 Net cash provided (used) by;operating :activities 746,937 ``�(568,747) (519,901,), Cash,flows from-noncapital financing activities: ` ;Operating transfers to ether funds - __ (232,936) y �— Cashflows from=capital and related financing activities:. Acquisition offixed,assets (7,513) {25,549) Proceeds from the sale,of fixed assets: Netcash,used,by capital and rela#edrfinancing activities (7,513) �- _ (25;549)"` Cash flows,from investing activities:-_ Investment income 130,127 = :'286,891 175;180 - Net increase(decrease) in cash and : cash equivalents 869,551 (281,856) (603,206) Cash and cash equivalents at beginning of year >. 12,240,033 ,,4;893,691 3,394,510 ,. Cash and cash equivalents at end of year $ ` 3,109,584 $_ ° 4,611,835 $ 2,791,304: Fleet Management Fund Total $ ' 2,288,694 $ 14;049,761 (759,745) (1'3,102,673) .(780,075) (1,208,662) 150 668,887 749,024, 407,313 _..._ _(323,568) ----(556,504) (13;579), (46,641) 13,404, 13,404 (175), (33,237)' 34,097 626,295 459,378 443,867 535,028 11,063,262 $ - ---- 994,406 $ . ._ -1 1 1.507,1_29_- H-20 (Continued) COMBINING,STATE NT OF CASH FLOWS �q '�L INTERNAL @ SERVICE, CONTINUED gig p g��q�g FO YEAR I ISEPTFMPER 0 POPERATING ( . )_ NET CASH PROVIDED(USED) BY,OPERATING ACTIVITIES rrk�r r� irk' Gor peri ticah Insurance Managem rit un ry ,0p eaiin' 'in c�rr� (loss} 6,619 (1,051A13} 518,302 Adjustments to r concilebperatin ,; . incoi e(loss)to net ca,0h,provided{cased} by operating activities De pr i tier �1;876 2q 5, ,p736 Ch nge.in assets and li bilitid e , :Accounts rI able:, (100} (64g977) 1 c from other ft�r�d 543" 34 (192} Due from �t r',g rrirn r t l unit �,500, (35-810), (® cre s )flncfe6 e in: " E A At�unta�¢¢ bl� 40p$3 144249 , 3g916, Cla im rid jitigrrtr �pbl 91p51 ' 8 1,745 30 Gees to, t er"f nds' :76 _ � (862,199} ®cap to,'other governmental cnEt 4�g546, rued comp.,absences paybl 67 5 1�65$ Accrued ,r� rc benefits p yabl 451 . 1 pt 76 (7 9) Dfrrd rah m ( 842) Other r i rr t liabilities 627) 31699 , (1 032} Total adjustments. - 740,318 483,166 (11033p2 3) Net cash provided(used) by operating activities T 746'g937 'F563�747� 519$901} . I ING CAPITAL.AND.INVESTING ACTIVITIES 1 Contributed fides tixe 2522 Cis ondiptitibr� f fidet 400 2 1 Fleet Managemernt Fund Total $ 2511774 $ (275;218) 105,713 115,620 (2,914) '(57,990) 233,937 234,377 .(162,289) (247,599) 4,270 198,265 -_ 1,215,876 323,661 (538,462) (94) 4,452 (1,478) 852 (3,556) (1,958) (232,942) -- 2,040 497,250 682;531 749,024 $ - -407,313 $ 750 $ 750 $ 269,063. $ 272,91"t H-22, h MONROE COUNTY, FLORIDA - BOARD OF COUNTY'COMMISSIONERS. SCHEDULE OF EXPENDITURES -;BUDGET AND ACTUAL WORKER'S COMPENSATION INTERNAL SERVICE FUND. FOR THE YEAR ENDED SEPTEMBER 30, 2000; Variance Favorable Budget. Actual (Unfavorable} 'Operating Expenditures: _ Administrative $ 124,779 $ 119,831 , $ 4,948 , Operations 328 800-.` 323,161 'safety,& Loss Control _ 36,270 :.�36,065 205 Claim ; 1,318,765 1_;299j722 19;043 , "Asserted Claims 1,073,752 691,551 382,201 Catastrophic;,. 200,000200,000 , . Total Operating Expenditures_; 3,077,366. 2,470,330 607',036 Non-Operating;Ezpenditures Capital Outlay 8-947 — --7,513 1,434 ,Operating Transfers�'and Reserves. Reserve for.Contingencies 225;604 -= -- — 225,604_. Total Expenditures $ 3,311,917 $ 2,477,843 $ - 8.34,074 -n:n. MONROE COUNTY, FLORIDA - BOAR NTY COMMISSIONERS SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL GROUP INSURANCE INTERNAL SERVICE FUND R THE YEAR SEPTA R R 30, 20 0 Variance Favorable p r ting Expenditures° t tail (Unfavorable) Administration tration :130f940 '171,350 9f590. Oper tione ;1 6,234 1,119,428 3f£306 Group Insurance Claims 180,525 9,162, 71 18,254 Asserted Claims 2,291,660 2,291,660 Total Operating Expenditures _a.._.... 12,781 j359 10,453f049 2;328,310 µ24 MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL RISK MANAGEMENT INTERNAL SERVICE FUND FOR TFIE_YEAR.ENQED SEPTEMBER 30 2000`' z riance 'Favorable . , Budget " Actual (Unfavorable) -Operating Expenditures: --- _ -- - Administration - $ 183,452 $ 160,607 `'$ ''22,845 Operations 865,100_ '826,075 . 39,025" Claims 671,868<, 24"1,743 430,125 Safety and,Loss Control 40,608 40,172 436 Asserted Claims" 1,000,000 -- ,1,000,OQ0 Total Operating Expenditures 2;761,028� 1;268,597 ' 1,492;431 Non-Operating Expenditures:` Capital Outlay,, e 41,830.: _ 25,549 _ 16,281 "Operating Transfers and Reserves: ' " Receive fior�Contingencies 90,847 -- � 90,847 " , Operating Transfer-s to Ottier Funds �. 300,000 232,936_ 67,064 Tofal Operating Transfers'and Reserves -— 390,847' 232,936 = - 1 57,91 Total Expenditures $ 3,1931705 $ 1�,527,082� $ _ 1 666;623 MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS SCHEDULE-OF EXPENDITURES - BUDGET AND ACTUAL FLEET MANAGEMENT INTERNAL SERVICE FUND FOR TGIF YEAR CAE SEPTEMBER 30, 2000 Variance Favorable „�. Budget Actual (Unfavorable). Operating Expenditures, Public er s G rege 965,676 31229 84,447 Fleet t n gement Services - Fuel 574,552 571:203 3,349 Operations 41 ,799 410,190 ' 3,609 . Hurricane Georges 8,028 8,023 Total Operating Expenditures' 1962,055 1,662, 2 99,433 dry-Operating Expenditures: Capital Outlay. 14,463 13,579 904 Operating Transfers and Reserves: Reserve for Contingencies 17,093 __ 17;093 Operating Transfers to Other Fund 56, 00 3,566 32,432 Total operating Transfers and Reserves 73,093 323Z63 4'9,525 Total Expenditures re 2,349,631 . 2,199,769 140,86 -26 . THIS PAGE INTENTIONA.LL.Y`LEFT, BLANK MONROE COUNTY, FLORIDA- BOARD OF COUNTY COMMISSIONERS COMBINING ALA EFT ALL. FIDUCIARY FUNDS SEPTEMBER 30, 2000 EXPENDABLETRUST FUNDS ' Fire and L -Court Drug Enforcenient Facility Abuse Pension Trust Fees Trust Trust Fund Total ASSETS Cash and Cash Fqu'iv l nts 24 ;272 616,527 $ 9,645 150p1 5 1,0 9 639. Dud from Other Gov mm' ent l Units, 101= 7 _ 5,5 5` 685 107;56 Total Assets , 446 ' : ,122 $___30,330 $ _ 150,195 $ 1 p LIA ILITIF A lFUND-BALANCES Liabilities.- Due to Other Governmental Units 25,105 _ - -- -- �_ 25,105 Fund Balance: . Reservedfir Trust Fund Purposes, T 319,441, �622,1.22 30,330 _ 150,195 1 1.122, 66 Total Liabilities and Fund Balance $ 44, 46 .$_6 2s1 2_ $ _30,A0. — 1 ,195 .,$�1,147g1 S I-1 q GIVE 11T FI® I ®BOAR® F.CT'l�-COMMISSIONERS,". COMBINING T T T OF REVENUES, EXPENDITURES.,AND CHANGES,IN FUND BALANCES ALL EXPENDABLE TRUSTFUNDS THE'FISCAL YEAR ENDED SEPTEMBERg 20 'LaW Cocrt Drug Enforcement',', Faci it AbUsld Trust 'F Crust- _ Total. R r� �S. arges for Service Is 47,0 9 6,479 ,51 it Frlitt�r 91,069 -®` 691,06 In tr t In c r �1 ;739, `; 358277 : 1,571 0, 5 Total Rev erg 70 P Q 62,3 5,050 795,174 ' Expenditures:,, t�bl� fty, 615, 13 _ 615,213 EicesS,of Revenues Qverf,,� (Pnd6r)Up hditUe 89,595 2,316 6,0 0 1.7 61 Fund,Balance, October 1, 1999. 2 9g346 39s 2, 0 791, 2 F C r� S temer,30, 00 31 P4_41, 622 1 0�' - 71, 9 MONROE COUNTY, FLORIDA D' FCOMMISSIONERS' STATEMENT, OF REVENUES,,EXPENDITURES AND CHANGESIN,FUND BALANCE p BUDGET AND ACTUAL LAW ENFORCEMENT TRUST EXPENDABLETRUST FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2000 Variance Favorable ---- ucf t ---- Actual (Unfavorable) , Revenues: Fines and Forfeitures $ 854,585 691 s069, $ (163,516) Investment Income — 2,000, _ 13,739 11;739... Total Revenues 856,585 _ 7 4, 3 Expe6ditur : Current- PublicSafety. .Law Enforcement 1,056,485 615,213 441,272 Excess of Revenues Over/ (Under) Expenditure's (199,900) a9,595 289,495. Fund,Balance,,October 1, 1999 _ 229;846 229,846 Fund Balance; September 30 2000'. — — 29946 -- -319,441 289,495 13 MONROE COUNTY, FLORIDA HOARD OFCOUNTY,COMMISSIONERS STATEMENT:OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL COURT FACILITY FEES :EXPENDABLE TRUST FOR THE FISCAL YEAR"ENDED SEPTEMBER 30, 20010, Variance Favorable .. favorable Budget._ Actual (Unfavorable} Revenues. . Charges fi©r Services $ 40,000 `$. 47,039 - $" 7, 039= Investment Ineorrie =15,00035,277 --- — 20,277 Total Revenues 551000 -- 82,31'6 27,316 " Expenditures: Court Related: Court Facility 299,075 ....299,075 Excess of Revenues Over/ 244,075 82;316 326,39x (Under) Expenditures ( } Other Financing Sources/(Uses): ' 42,725' 'Reserve for Contingencies (42,725_ ) — Excess of Revenues and Other.Sources'Overt J. 286,800 82,316 369,11.6 , (Under) Expenditures and Other.Uses , (, ) and Balance, October 1, 1 5, 39,806 ' 'S39,806 ` 999 Fund Balance,,September'30, 2000 $_ : 258,006 -$ 622,122 `$_ 369,116_ 1-4 NROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONER STATEMENT OF REVENUES, EXPENDITURES BALANCECHANGES IN FUND DRUG ABUSE TRUST EXPENDABLE TRUST F ) THE FISCAL.YEA E ERTE E 30, 2000 Variance Favorable Budget— - Actual (Unfavorable)' Charges for Services $ 5,000 $ 6,479 1 479 Investment.Income' 571 Total Revenues 5R00 6,05 ,0 Expen Etur - Current; Human rvlc d:` ®rug AbuTrut,Fund . 11,750 11,750 , Excess of Revenues Over/ (Under) Expenditures (6,750) 0514,800 -Reserve for Contingencies 1,000 1,000 Encase of,Revenues and Other Sources Over/ ; (Und r� Expenditures and Other lases (7;750), 8,050 15,800. Fund Balance., October 1, 1999 2 2 0- ,230 _ _ -- Fund.-Balance, t r dr 0; 2000 4 530 00 330 ---15, 00 ' y i-5 MC}NROE COUNTY, FLORIDABOARD OF COUNTY COMMISSIONERS STATEMENT OF CHANGES IN PLAWNET ASSETS FIRE AND'EMS PENSION TRUST FUND D SEPTEMBER 30,2000 ` �Additions:"-" Contributions $ 150,913 Investment;Income 82 Total Additions 150,195 . -Deductions.' - Net Assets Held in Trust for Pension Benefits, September 30,1999 = Net Assets'Held in Trust for PeSnsion�Benefits, September 30, 2000 $ 150,195'.- MONROE COUNTY, FLORIDA -BOARD OF COUNTY COMMISSIONERS SCHEDULE F- FIXED SOURCEASSETS BY r }g 3g� g��$ '° 0,i 00 Total GENERAL FIXED ASSETS: Laid 30,526,973 Buildings 83.1'51_8H695 Equipment � ,661,,10 Construction lri ftgres 9,39 _,323 Total General Fixed Assets 149,306,095 INVESTMENTS IN FIXED-ASSETS: General Fund v nues- unty Funding 1 66Improvement Revenue Bonds 62,09 Federal Grants and Shared Revenues , 924,242 State Grants and Shared Revenues' Donations 186,467 General Obligation:Bonds 2, 69, 17 Special Revenue Fund Revenues 18,159,537 Donations3,435,951 it 1,Project Fund- Special Revenue Sonde 1;226,007 1988 Improvement Revenue Bonds 1,433,012 1991 Sales Tax RevenueSands . '31,953,1990, Federal Gritand*Shared Revenues 9;236,575 State Grants and Shared Revenues 3,303,050 CountyFunding 56,9 91507 Donations , 1,122,137 Total Investment in General Fixed Assets _L49,30E;065 J-1 MONROE COUNTY, FLORIDA,- BOARD:OFCOUNTY COMMISSIONERS` _ SCHEDULE OF GENERAL FIXED ASSETS . BY FUNCTION AND ACTIVITY SEP,TEMBER 30,2000 , �. . . . Construction Land Buildings. Equipment in Progress _Total _ General;Government: 'Legislative, $ - $ - $ 56,552 $ Executive -- -- V 1 T;964 -- _ 17,964 Financial and Administrative 439;179 1,090,304 3;648,052 - 5;177,535 Legal Counsel -- 69,435 -- 69,435� Comprehensive Planning 9,829,188 1,91�2,451 270,968 -- 12,012,60T Other-GeneralGovernment - 4,554,088 14,604,502 1.,480,830_ - _ -- _ 20639,420 `Total General Government 14,822,455 17,607,257`f 5,543,801 Public Safety: L.aw Enforcemen# ,942,762 3,156,893' Fire Control, 519,135 3,767,931 7,027,21,9 11,314,285 . - z DetenfiionlCorrection 4 858,904 44-495,548 7 8,228 - 50,122,680 Protective Inspections 14,808 '405,712 - °420,520 Emergency&Disasfer Relief Svc ' - 75,609 528;294 603 Rmbulance;and.Rescu6 Svcs 169;566 14,150 1,971,660 -- 2,155,376 Medical"Examiners 7,832 17;632 Other Public'Safet _ - - 1,771 -- 1,771 Y - , Total�,Public Safety. 6,490,367_ 51,524,939� 10,720,516. -- 68 735,822 -physical Environment: � -- Conservation& Resource Mgmt - =- 224,074 -� - 224,0 74 Transportation: Road�and:Street Facilities - 21;147, 3;449,343 -- 3,470,490 99,963 7 -- -- - -- Parking Facilities - _ - _ 799,963 , Total Transportation 799,96,3 21,147 3,449,343 _ _ _ 4,270;453 , Economic Environment: Industry.Developmerit 369,000 -- 72,267 - 441,267 Veteran's Services -- -- 37;608 37,608 --_ Total Economic Environment369;000 - _ 109,875 =- 478,85 k 'Human Servicies 34,510 , Hospitals -- 34,510' -- Health 10,500 1,438,082 1�,273,1�9 -- 2;721;761 Public Assistance `8,500. . 448,338 .1,050,942 �.J,507,780 26,470 _ 26,479, Other - - - - - - - Total Human Services 19,000 1,920,930 _2,350,591 --- 4,290;521 _ (Continued) MONROE ICOMMISSIONERS GENERALSCHEDULE OF FIXED ASSETS Y FUNCTION AND ACTIVITY'-CONTINUED ,SEPT Construction Land tail are Equipment in Progress Total Culture and R dcr tioi�: Libraries _ 110,197 3,923,962 426,422 -- 4,460, 81 Parks and.Recreation 7,599,680 1,313,3949,213,258 211 ; 53 Special Recreation !w` iliti 300p 152 232,263 - 532,415 ' th r Culture and Recreation . 15,659 9,779 904,962 a_ 930600, Total Culture and Recrea Lion 8,026,136 5,479,398 1,631,26 `- 15,136,854 Court Related; General Administration -- _- 6 -` 225,16 Circuit Court- rilmin l 192,539 -_ 192,539 Circuit Court-Civil 21,09 - 21,092 Circuit Court-Civil m_ 2p 7 2215 7. Circuit Court-Juvenile _� _® 34,487 34,43 ircuit Court@Probate _- 1,566 1,566 General Operations " ` , ' 1,19 ,965 8,159,989 County Court-Criminal _R, -- 110,139 110,139 Courfty ourt-Civil 6,615 _- 6,' 15 County Court-Traffic 20514 20j514 Total Court Related- 6,965,024 1,831,636 " 8,796,660 Construction in Progress, __ -_ __ 9 3993 3 9,399,323 Total, Y3 f5 6; 3 _83,518, 95 25,861,1 4_ � 9399,q23 149,306,095 J-3 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS" SCHEDULE' F CHANGES IN GENERAL FIXED ASSETS BY FUNCTION AND ACTIVITY FOR THE FISCAL YEAR ENDED SEFTEM E 30, .2000 Oct 1, _ Transfers , �_- 1 9 . AdditionDeductions' In Out' - 2000 - General Government: _ -Legislative, 7 ,136 3>076' 24,697 42:. 199,605 $ 56,56 , Fectttip �24,5711,183 5,424` 17,964. ', . Financial&Administration 5,949,995 ��193,6 10 1,302,51C} �3Fa3,�?Cl 7,t�5E� � ,1T7; 6 Legal Counsel ,72,016 4,017 7 35n�' 752» 69,435 Comprehensive 'tannin 11, a63,018 ' 432A 3 ';49 822 ��33 615- �"66,343` 1 '0,12,607 t3th ar; r�a�al C3overnrt7ant. 1 9 994-075_ 678,477 1`56,761 287 274< 163,645 20,639,420 �rotal General Govemment 3 ;975,811 1,311,339 1;54 ,323 �69C�,7 3 -- 62, 7: 37,973,543 Public Safety. Lbw Enfcircement 2,138,827 1, 60 828, -- 4,099,655 Fire control 11,910,067 36,C124_= : 359,569 879,310 1';151,547: 11,314,25 Detention/Correction 50,0 3,219 26,417 51,756 800- _ 50,122,680 z Protective lespetlons 384,528 - 47,861 `42,272` '4 ,46' 12,023 40,520 rr er racy C i aster Relief Svcs :3816,979 81,684' 36;31.5 201,602 30,047, 603,903 Ambulance&Rescue Services 1,750,001 422,336', 13%829 23 ,064, 118,195' 2,155,376 Medical Examiner 18,168 536 17j632 : Other,Public Safety 1,771, .. - 1,771 lotalublic6afety 66;673,560 ,575,149 _621,277 1,420,202 ; f,311,812 63,73 ,3 Physical Environment: Conservation Resource�Mgmt" �" 169,277, 77,682' „ Z a,653' 13�,345 10,577� � 2 4,074 Other Physical,Environment . ,: _3,740 �w 3;740 Total Physical Environm nt �. 173,017 77,682 �25;653` � _13,345;,- �14,317" 224,074 . Transportation: ' and-StreetF'acilities,, 3,455,786 10,414.. � 294,078 45,499 �,47,131 ��3,470,490 Parking 799,963 C3ther Transportation Services 44,302 -._ 44,302 1,4334,300,051 - 10 414 294,078 4a499 4,270,453 TotalTransportation: ' Economic Environment- mployrient Cevelopmant ;17,704 m� , �16;778 926. ®� lrld�eatry Development 4163,77 12, 34 344, 40. .t 1,200 441,267 Veteran's ices _., - 33,184 16,379 8,32275C16,983: . 37; Q8 Total Economic Environment,- 514,661 31,913- 59.340, -750 9,109 471,875 Human Services: §ospitals �82 067:_ �42,62 4 932 34'510 Health,, 3,01,443 203,778. 65,416 1�83,036" 451,080 2,721,761 Public.Assistance" 1,458,377 104,594` 92,931' 76,170;. 38;430 1; 07,780 'Other 24,755, T 71 _ 26;470 _ Total urrtan Services 4,616,64 '310,087 400,972 259,206 494,44 _4, 90;521 ` ( 0 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS ,SCHEDULE OF CHANGESI .GENERAL FIXED ASSETS Y'FUNCTION AND ACTIVITY-CONTINUED' FOR THE FISCAL YEAR'ENbED SEPTEMBER30,2000 October 1, Transfers September 3 1999 Additions .__. ...___.__� -,---dut _...__ P ; Deductions Ire ut 2000 4. culture and Recreation: _ _ Libraries 4,478,54 112,135 166,859 91,449 54743 4,460581 Parks and Recreation 8,612,808 7.10;660 41,479 106,965 177:696 ,213,258 Special Recreation Facilities 532,415 32,415 Cattier Culture and,Re' creation 936,600 930,600 _.._ Total Culture and Recreation 14 554,372 822,345 206;336 f�€7 414 232,439 15„136,854 Court Belated: General Administration 376,192 15,622 170,394 5,669 1,927, 225162 CircuitCourt-Criminal 261,613 19,655 66,091 27,667 28,325 192539 Circuit Court-Civil 3,629 1,525 1,929 13,46i „0 Circuit Court-Family °1,980 17,445 3,132 221,557 292 CircuitCourt-Juvenile 43,000 _ 6,146 16',126' ` 3,467 34,4�97 Circuit Court-Probate -_ _ 1,566 1,566 General Operations 13, 02,7 i 19,356 390,373 153„350 225,059 6„159,989 County oust-Criminal 137,455 1-1525 35,105 6,264 11t�,13 ountyeaart- ivi! 09 _ 1,16 6,24 4 6, 11 . 'County a�urtrac 6,14 _ 2 °14395 _- 20, 14 Total'Court Related 9,435,637 81,276 705,703 240,761 .255;311 £3,7 6;66C1` Construction in Progress 3,216, 72 6,291,828 106,377 9,399,323 Total _141 6g.12 _ 11&1 ,5g3_ u===3 66�61 ;6730 2$7(}90 $�149,306O�JS F-, J- . - MONROE COUNTY, FLORIDA -BOARD OF-COUNTY COMMI$SlONERS SCHEDULE-OF CHANGES IN�GENERAL,�LONG-TERM��DEBT FOR THE FISCAL YEAR"ENDED SEPTEMBER 30; 2000 Balance Balance October 1, September 39, lggg Additions Retirements,." 2000 _ General"Long=Term Debt Payable: Revenue Bonds Payable:` Refunding improvement �'420,000 $ 4,770,000 .Bonds- Series 1993,(88)I .,_ e $' 5,190�000` $ - ". ,Sales Tax Bonds 3,650,000 - Series 'I991 3,650,000 - Sales TaX"Refunding 1�85,000 17;140,000 " ° s-1998 Bonds.- Serie 17,325;006` -- . 4,255,0Q0 ;910,000_ 21 Total Revenue Bonds Payable 26,165,000 Florida Local,Government, Finance Commission Loan � _ 850,000� --,. 200,000 . " 650,000 9;515 -- :1,933,514 Accrued Compensated Absences 1,923,999- Tcstal General Long-Term - 5 5 $ :4, 55,000 $_ 24,493,514 Debt Payable $ 28,938,999 -- -- �. GREEN,KEMP P.A.' rti f ed Public -Aceoitntants. 1438 KENNEDY DRIVE P. 0. BOX 1529 KEY WEST,' FL Ri A 041-1 29 MEMBER OF AMERICAN-INSTITUTE 0. KEMP, C.P.A. (3 ) 294-2581 AND FLORIDA -INSTITUTE OF MA VA E. GREEN, C.P.A. FAX # (3 5) 4-4T7 CERTIFIED-PUBLIC CCOUNT �4TS; POT ON COMPLIANCE AND ON INTERNAL T VE FINANCIAL REPORTING BASEDO AN AUDIT OF FINANCIAL STATEMENT STATtMENTS PERFORMED IN ACCORDANCEWITH GOVERNSENT AUDITING STANDARDS Clerk Ex Offici6 - oard of County Commissioners ' Monroe County, Florida We have audited the general.purpose financial statements of the oar o County Commissioners o ` onroeCounty" Florida -(the "Board") as__of and'-for the 'year n September. 2000, an have issued our report thereon dated March e , e conducted our "audit i,n - accordance with generally accepted auditing standards and the standards a " lice le o financial audits contained in Government Audit.ipg Standards, :issue by the Com troller -General of the United States. COMDl ianc As art of, obtaining rea tin l' �as ra ce 'about ether theBoard's general- purpose financial statements are freef material misstaterent - we performed tests : o - its compliance wit 'certain . provisions of laws;' regulations contracts - and grants, noncompliance 'with which could have -a direct and aterial effect n the titer i nation of , general -purpose financial statement amounts. : ever® providing 'an opinion ,on. compliance with, those provisions was not an objective f -our audit and', accordingly, we',do not express sd h a opinion. The, results of our :tests disclosed no instances of noncompliance that are ;required to , reported under Government Auditing Standards. Internal ControlOver Financials porting In planning and er or in � our audit, .considered the Board's internal control over financial reporting in order to determine or .auditing procedures for the purpose of expressing our opinion on thegeneral -purpose financial statements and. not to provide assurance on the internal control over financial reporting. Our consideration of.the in'torn l control over financial reporting. would not necessarily , disclos all matters in the internal control over financial reporting that might be materialweaknesses— A material weakness is a condition in which the sin or-operation of one or more of the internal control components does ,not reduce to,a relatively low level the risk -1. that , misstatements h amounts _that ,1. w ld b gnat ri l I r 1. ti t� t the general-,,purpose fi ar i l -statements t� addrtt d gay r ,and,,:,' got d tad thi h `' a ,time ey" pr d 1 s -the normal � r p r-f r ihg, their `assigned functions*.' W noted : matters nvdl v ng the i nt r l control over , f nand a1 r prt n and its operation "than_ w nsid r to,,be,,mater al a ss s-r This report i s i t ry s l al "for -the in or mat ,aid sa f the r f rat ass rsp . ag � t� and federal awarding ''agencies-, atld pass -throughaid s, .not i r ' t b an so l d=.not. b used a �r� . % dta , than these sp ;':f, d-. art . .A Ke r Green ; r i f d d l i ,, Brit nt March°g. O , . Certified Public Accou zta is 1435 KENNE Y DRIVE P. 01. 86X 1529 KEY WEST, FLORIDA 33041.1529 MEMBER OF AMERICAN INSTITUTE WMA 0. KEMP, C.P.A. (305) 294- 581 AND FLORIDA INSTITUTE OF ,'MARVA E. GREEN, C.P.A. FAX (305) 294-4778 CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT AUDITORS' MANAGEMENT LETTER Clerk EX Offici Board of County Commissioners . Monroe-County, Florida In planning and performing our audit, of the financial statements of the Board. of County Commissioners, of Monroe County, Florida .("the Board4e) for the year ended September 30, 2000, we considered the Board` internal controls in order to determine ne our auditing' procedurds for the purpose of expressing our° opi ni can ,,on the financial statements. Although our audit was not designed 'to provide assurance on_ internal control we noted certain matters involving internal control and its operation, and are submitting for, your considdr°atibn related recd mmendations . designed to I help the Board make improvements and achieve operational efficiencies. Our comments reflect our desire to be of continuing assistance to the Board. Reported in Prior Yeargs Manaqement Latter Not Imol mented as ,of D O e During the course of our audit - of the financial statements of the' -Bo of. County Commissioners, we- noticed appropriate action had been taken upon recommendations and suggested accounting proced res as outlined JLn the Management Comments section df the Report on Internal Control and .Management Comments for the year ended September 30; 999,, e ddpt for the following: Aibdl ancd Revenues Observation: An outside billing service was hired to replace the ambuTance billing clerk. This process took some time in order to comply with purchasing pol-i i es and -procedures. As a result, the delay between the data of service and the date of ambulance billing was unusually long; In some instances the delay eras' three months., , Timely oillings are necessary to increase clletibility.. Recommendation: County staff should monitor the billing process to. insure that the outside service is receiving the information it deeds on a timely basis and that the service is preparing bills within a reasonable time period Km3 ..Passenger Fac�l ityCharge Reports Observation: . Numerous differences between th6 general ;ledger and the report of passenger facility `charge reports submitted by the airport staff to the FAA were noted: It`:.appears that the reports were prepared without reference to the general ledger. Recommendation: The reports ' :should agree to the general ledger . and ` be approved by tiie Finance, Department before�� submission to"FAA. � Any�di fference should:be, .adusted ona timely 'basis before the��reports_`are submitted .to FAA. Current Year F,i ndi nqs hnterdeoartmental' Communication Observation: ,Several „service;aunis `for the Community Care for .the Elderly„ grant {CCE) were disallowed pursuant to the grantor's programmatic`monito,ring. the amount_of` the related ;refund';was -not„s gnificant_ to the grant: The County, -,staff was notified .of the refund in', early, January. Two � months later;_ the had not..been paid nor ,was the refund recorded as,, a payable, - although the County staff did not dispute', the grant or .findings. Staff is attempting to have the current grant reduced i`n the amount of,the .prior grant's refund; _Recommendation: Any monitoring results that have a'-financial 'impact should be . communi cated to the Finance. Department' on-a -timely, basis� for�'entry into the finandal . records: ; Observation: Grant reports for FEMA and airport 'improvements 'were prepared and : submitted �based,''on , estimates or�`accountng_� records mainained by the department, prepar ng, the grant revenue request. The reports ,did note agree to the. general ledger. . Ins some , 'instances., the, department : will identify ` -differences but not' resolve ,.them. 'Accordingly, because . of, the back of reconciliation procedures, some grant revenues were deferred until the reports could beeconci led -Recommendation: Before these grant reports 'are submitted` -to any granto±r,. a reconciliation. to : the,. general. `.ledger should te documented., .Differences' identified should 'be.resolved before the"re'ports'' aressubmitted;. Reports should not be submitted without approval from the' finance departr�erit to insure that a report was= successfullyreconcil.ed to� the .generalledger. Obser,vati on: FEMA: receivables relative `to' the per immediately following Hurricane . Georges have not been, collected to date. The - staff originally responsible , for, col l e-ti on,:, follow, up left,- during fi scal ,,,year, 2000:. The replacement'.staff was not .aware that°such"receivables existed. K-.4 Recommendation: The appropriate level of management. should assign responsibility for the prompt collection of these amounts. Observation: It was noted that there were airport receivables from 1998 that had not been collected to date and that had not been billed until February 01. The staff noted that a, DOT grant supplement had riot been completed until March® 2000. It appears that the grant request was not prepared on a timely basis. Recommendation: Airport grant requests should be prepared n' a regular and routine basis as determined by the appropriate level of',management. Cost Allocation' ' Observation: The information used in the allocation of the Information Services Department' is the 1996 "devices ® per cost center, although all other cost allocation base information was based on 1998 data. No specific reason for the outdated data was provided® other than it could not reasonably be, obtained,., Recommendation:' Data for the cost allocation plan should be collected each ,year in preparation for its use in future cast allocation plans. Observation: The cost allocation plan t be used in the allocation of 200 costs was n t' avail ble until March 2001. The financial reporting process was seriously delayed as some 'of the budgeted transfers were material but could not be responsibly made Until there was a reviewed rest allocation plan completed. Recommendation; Management should be provided sufficient time to review and evaluate the results for reasonableness. Additionally, management should insure that a oast allocation plan is approved prior to the end of the fiscal ,year if budgeted'trans.fer requests are to be considered. noolletild Accounts Receivable Observation MSD tipping fees, ambulance receivables, and CDC mortgage receivables contain items for which collection procedures, have been exhausted and which have been considered unedllectile for a number of ,years. This data is maintain d and carried over to following ,years, even though, it has d future value or impact. Recommendation: Procedures should, be ii cemented to present dncollectibl accounts for write off to the'Board on a 's,ystdmatic and routine basis. K-5 r .. Ambulance Accounts Receivable,- " Obsratin a.. Dig ring the . year, staff outsouroed" r�the acco ts< rdceivable bi"1l'in , Pr6c6dur s have n t been developed 'by County 'staff 'to superv,ise the outside service'. other- ,than' to scan the list df bill�ings prepared o .r asohabl ah s's n The review -of such bi,l l n i s not dodo anted a Additional]ye there are' 'no procedures to evaluate the tim linoss or,: cd ld chess of, those 'Recommendation: Although, the° cl eri cal billing process, as been delegated to a, contractor,. ' ouhty staff "is still responsiblor for, nits accuracy . and ' scope- Procedures, ,hod1d, be deVel,op d to su erVisd the ;pr�ocdss , to �i riser that_C € r�ty e " �ro ei ablos pro prnpo°ly end -timely," ilJod® and,:colleotod, The."process,.rshoul be . o ant d'° to; prove that such :�pr000dures 'havebeen, :performed,, and: than linty .staff, i ;sati sf od with the .contr°aotor®s sorvi c s,a Csoration; It wa"s noted that the billin( s pr° part' outside contractor,,, re" not brgdni zed� "such that.: a,, proper cut off df, ,such' i l l i h s�.coul-d e readily d t rmi n d n The r pgrts, appear to b dr ani tied by the e billing wads prarod .not the "dotal date, thy, ablahoe servile was rendered.' Re commend filling repo rts should b `drgani od y" the "d to ,th ar�b undo is-'rendered o ihsrd':that 11 "fiscal 'year transactions .arc. reported' i the,apprppriate accounting pq r"iod Y Observation: Under the near, il1ih ."system$: a copy_ of the patiant ,s invoice, is not retained.. There; is, n - ddcum ntation that :thy filling spied ythe ° :{ cl1 ent matches the ainbul andd l og,todr" the at counts sec i ga l i rrforr ate on m Thy audit trail is inopldte 11i c , o l g 'bdReco men'd tpon. doc hts r lat ng o . the retained s rifi ati d of prep- pr°oted r s; OTHER',REQUIRED DISCLOSURES: . „ e ,have ro i d d the annual report f� led, with the "D bartment df, Danki n arid'' F nante for 'Monroe M . County, ._ �Florida pursuant to Section 21 .32, Florida Statutes. This report, �in agreement with the 'annual audit roport",Which inoorpgratas the financial statements. of trio Board of County Cn�ir�ission rs 'of or roe' o nty. f l on di., Marva Green was the Auditor in Charge for the audit .of the Board of County Commissioners of Monroe County, Florida. We attest that the Auditor in Charge met the educational requirements pursuant to Chapter 11.45, Florida Statutes. The Board was not in a state of financial emergency as described in Florida Statutes, Section 218.503(1). This report is intended for the information of theBoard of Cou my Commissioners management and others within the County, and officials 'of Applicable federal and state agencies. This restriction is not intended to limit the distribution of this report which s a matter -of public record. Kemp & Green, P.A. Certified Public Accountants March 9, 2001 q K-7 THIS PAGE INTENTIONALLY LEFT BLA.TNK C A(?�RD OF COUNTY COMMISSIONERS OUNTY 0 MA R? YOR Shirley Freernan:F)is—trlct—� 11* ,�KEY WEST S�a�� Mayor Pro tern Jack London,District 2 (305)294-4641 Wilhelmina Harvey,District I Keith Douglass,District 4 Mary Kay Reich,District 5 Monroe County Office Of Management&Budget '. 5 100 College Road Key West ,-FL 33040 (305) 292-4470 MUM.08-ANDUM To: Danny Kolhage Clerk of Court From: James L. Roberts County Administrator Subject: Management Comment Letter from Independent Auditor September 30, 2000 Date- April 26, 2001 ------------------------------------------------------ ------------------------------------------------------------ The Administration has reviewed the comments by Kemp and Green, P.A., in reference to the---- Independent Auditors' Management Letter from Kemp& Green for the year ending September 30, 2000. The following are our comments in reference to that report: Re ported in Prior Year's M gement tterI I i,I of z=iMpkmanted as of Sete bar ,_200 The report indicates that there were some items not implemented subsequent to comments made in the management letter for the year ended September, 1999. The following are the responses: Ambulance and Procedures. As a result, process took some time in order to comply with purchasing policies . Th Observation: "An outside billing service was hired to replace the ambulance billing clerk is the delay between the date of service and the date of ambulance billing was unusually long. In some instances the delay was three months. Timely billings are necessary to increase collectibility." Answer: The process Of Outsourcing ambulance billing enco tered some delays. With e assistance of the Internal Audit Department,procedures are no un th timely manner. Billings are now current, w in place to process billings in a Observation: "Numerous differences between the general ledger and the report of passenger facility charge reports submitted by the airport staff to the FAA were noted. It appears that the reports were prepared without references to the general ledger." Answer: Although it appears that the reports were prepared without reference to the general ledger, Airport management makes efforts to reconcile the FAA reports to the general ledger. Airport management will intensify their efforts to reconcile between FAA reports and the general ledger. Current Year Findings Observation: "Several service is for the Community Care for the Elderly grant(CCE) were disallowed pursuant to the grantor's programmatic monitoring. The amount of the related refund was not significant to the grant. The County staff was notified of the refimd in early January. Two months later, the refund had not been paid nor was the,refund recorded as a payable, although the County staff did not dispute the grantor findings. Staff is attempting to have the current grant reduced in the amount of the prior grant's refund," Answer:. Due to staff changes in the department responsible for the CCB grant, the refund was known only at a department level. Staff was trying to determine proper method for paying the grant the refund and failed to notify Finance of the amount to be booked as a payable. It is recommended that the money be paid from Contingency to clear the payable. Social Services has reviewed the recommendation and will comply in the future. O�servation. "Grant Reports for FEMA and airport improvements were prepared and submitted based on estimates or accounting records maintained by the department preparing the grant- revenue request. The reports did not agree to the general ledger. In some instances, the department will identify differences but not resolve them. Accordingly, because of the lack of reconciliation procedures,some grant revenues were deferred until the reports could be reconciled. Answer: Airport Management has reviewed the recommendations and is making efforts to comply. ObLervations: "FEMA receivables relative to the period immediately following Hurricane Georges have not been collected to date. The staff originally responsible for collection follow 2 up left during fiscal year 2000. The replacements was not aware that such receivables existed," Answer: The staff members Primarily responsible for overseeing the accounting of projects relating to Hurricane Georges left county employment during the fiscal year 2000. Current staff has met with the Finance Director and determined outstanding issues. Priority has been given to collecting outstanding receivables. �Qbscrvations: "It was noted that there were airport receivables from 1998 that had not been collected to to and that had not been billed until February 2001. The staff noted that a DOT grant supplement had not been completed until March 2000. It appears that the grant request is not prepared on a timely basis." Answer: Airport Management has reviewed the recontmendations and is making efforts to comply. Lost Allocation Observation: "The information used in the allocation of the Information Services Department is the 1996 "devices"per cost center, although all other cost allocation base information was based on 1998 data. No specific reason for the outdated data was provided, other than it could not reasonably be obtained." Answer: The 1996'information was not totally unadjusted. It had been adjusted to realign with reorganization done by the Board of County Commissioners. Information Systems(now Technical Services) has been contacted and will update information for the next cost allocation study- Observation: "The cost allocation plan to be used in the allocation of 2000 costs was not available until March, 2001. The financial reporting process was seriously delayed as some of the budgeted transfers were material, but could not be responsibly made until there was a reviewed cost allocation plan completed. Answer: The delay in having a reviewed cost allocation plan available early in the ye -end closing process was made more difficult because some input for that plan was not available until June 2000; this creating scheduling difficulties with the staff Due to staff downsizing and position vacancies the consultant follow up needed by staff was not handled as timely as .necessary. With a stabilization in the staffing issues,the report should be available in a timely manner and not cause a delay in year-end closing activities. 3 Uncollectible Accounts Observation: "MSD tipping fees, ambulance receivables, and CIS mortgage receivables contain items for which Collection procedures have been exhausted and which have been considered uncollectible for a number of years. This data is maintained and carried over to following years, even though it has no future value or impact." Answer: Management is currently reviewing the issue of uncollectible account receivables and will work with the Finance Department to develop a set of criteria to develop an Administrative Instruction. A review of existing receivables will be made and those deemed to be uncollectible will be presented to the Board Of County Commissioners for their approval to write off. Ambula-nce Account Receivable Observation: "During the year, staff outsourced the accounts receivable billing. Procedures have not been developed by County staff to supervise the outside service other than to scan the list of billings prepared for reasonableness. The review of such billing is not documented. Additionally there are not procedures to evaluate the timeliness or completeness of these billings" Observation: "It was noted that the billings prepared by the outside contractor were not organized such that a proper cut off of such billings could be readily determined. The reports appear to be organize "by the date the billing was prepared, not the actual date the ambulance service was rendered. Observation: "Billing reports should be organized by the date the ambulance service is rendered to insure that all fiscal year transactions are reported in the appropriate accounting period." Observation: "Under the new billing system,a copy of the patient's invoice is not retained. There is no documentation that the billing received by the client matches the ambulance log or the accounts receivable information. The audit it is incomplete." Answer: The process Of outsourcing ambulance billing encountered some delays. With the assistance of the Internal Audit Department,procedures are now in place to remedy all the above issues. Billings are now current. With the procedures that have been implemented, the above observations have been resolved and should not occur in the future. 4 MONROE COUNTY,- 'FLORIDA BOARD OF COUNTY COMMISSIONERS SINGLE AUDITIGRANTS AND OTHER COMPLIANCE REPORTS AND -SCHEDULES FOR THE YEAR ENDED SEPTEMBER 30 2000 .- KEMPA GREEN; P.A. CERTIFIED PUBLIC ACCOUNTANTS } THIS PAGE �INTENTIONALLY LEFT BLAND CONTENTS Pa Independent Auditors' Report on Schedules of Expenditures of ' Federal and State Awards, Schedule of Matching Requirements and Schedule of Clerk's- Modernization Trust, Fund Receipts and Disbursements Schedule df Expenditures of Federal Awards -7 " Schedule of Expenditures of Stag Awards 8-1 Notes to Schedules of Expenditures of Federal and State Awards 14 , Sch d l ; f Matthing Requirements 15-17 Schedule of Clerk's Modernization Trust Fund d t and Disbursements 13 Independent ditdrs' . R port on Compliance with Requirements Applicable to EachMajor-Program and Internal Control Over Compliance in Accordance with OMB Circular - ' I w20 Schedule f Findings and Questioned,Costs 1- ' Summary Schedule of"Prior Audit Findings 23 Corrective Action Plane24 Independent Auditors' Report on Examination f Management' Assertion about Compliance with Specified Requirements THIS PAGE"INTENTIONALLY LEFT,,BLANK Certified Public Accountants 1438 KENNEDY DRIVE P. 0. BOX 1529 EY WEST, FLORIDA 3 41-1529 M�EMBER OF AMERICAN INSTITUTE WM. O. KEMP, C.P.A. ( 5) 294-25 1 AND FLORIDA INSTITUTE A VA E. GREEN, C.P.A. FAX (305) 244-4778 CERTIFIED PUBLIC ACCOUNfANTS IND P NDE T.AUDITORS` REPORT ON SCHEDULES OF EXPENDITURES OF FEDERAL AND STATE AWARDS SCHEDULE OF MATCHING E UIRE ETS AN SCHEDULE OF CLERK'S, MODERNIZATION TRUST FUND RECEIPTS AND DISBURSEMENTS Clerk Ex Officio Board of County,Co missioners onroe County, Florida We have audited the general 'purpose financial statements of the Board of County Commissioners of Monroe County, Florida' (thg "Board` ) as,of. and for the year ended eptember 30, 2000, and have issued our report thereon dated March 9, 2001. These general purpose financial statements are the responsibility o the lord's management. Our responsibility is to express an opinion on the general purpose financial statements based on our audit. e conducted our audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards,- issued by the Comptroller General of the United States. Those standards r°e t re that We plan and Perform. the audit to - btain reasonable assurance abort Whether the financial -statements are free of material r sstatement® An audit includes examining .on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting , prinot l s used and significant estimates glade. by management, as well as evaluating the overall financial .statement presentation. We believe that our- audit provides a reasonablebasis,,- for our opinion. Our audit Was made for the purpose of forming an opinion on the general purpose financial statements of the Board taken as a whole. The accompanying schedules of expenditures of federal and state awards ire presented for the purposes of additional analysis as required by 'U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments,, and Non®Profit Organizations® The agc m anyi ng schedul ei f matching regui rements required by the grantor° and the accompanying schedule of Clerk's modernization trust fund receipts and disbursements required by Florida Statutes are also presented for purposes of additional analysis. These accompanying schedules are not a required part f the general purpose financial statements. Such information has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and, in our opinion, i fairly stated, in all Material respects, in relation to the general purpose financial statements as a whole. Kemp.Kemp .& Green, P.A. Certified Public Accountants March 9, 1001 1® MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENDITURES OF,FEDERALAWARDS FOR-THE YEAR ENDED SEPTEMBER 30, 2000, Pass , Federal Through:' Federal Grantor/Pass-Through Grantor CFDA Grantor ` -- - - --Program Title Number Number - - 'Corp for National and.Community Service Passed through Florida Commission on Community'Service: . . Community Based Learn and Serve 94.004 98-LCSFL010 Department of Agriculture Direct Program: . Hurricane Georges Canal Cleaning 10.904 568-4209-9-208, Passed through State Department of Elder Affairs and Alliance for Aging: USDA 1999., 10.570 US951 USDA 2000 h 10.570 US051 .a Total Department Department of Commerce Passed through National Oceanic&Atmospheric Administration: Sentinel Fisheries Program-99 111427 4OWCNC901673 ,Sentinel Fisheries Program-00 40WCNC004656 Total-Department Department of Health and Human-Services Passed through State.Department of Elder Affairs and Alliance for Aging: _ Title IIIB Support'SeN,ices=1999 . 93.044 KG951 Title IIIC-1 Congregate Meals- 1999 93.045 KG951 Title IIIC-2 Home Delivered Meals 1999 93.045 KG951 Title III=D In-Home Services- 1999 93.046 KG951 Title IIIB Support Services-2000 93.044 AA029 Title IIIC-1:Congregate Meals- 2000 ` 63.645 : AA029' Title IIIC-2 Home,Delivered Meals:2000 AA029- Passed through Florida.Department of, Revenue: : Child Support Enforcement : � 93.563� �HZA50 Cf il&Support Enforcement Title iV-D, 93:563 CC344_ - Passed through StateDepartment of Community Affairs: , Low.Income.Home Energy Assistance Prog,1999,� 93.568 99-EA-A9-11-54-01-018, Low Income Home Energy AssistancevProg 2000 93.568 00-EA-F5-11-54-01-018 2 Matching Contributions and -Cash Miscellaneous Receipts Revenues Expenditures $ 2,724 ---------- 4,040 31265,344 4138,312 2,961,911 11,635 7,090 ---..---1-3"819 17,938 3,290,798 '438,312 2,986,939 -------........ 19,911 13,009- 631 19,911 13640 26,196 1'145 18,012 55,910 21,951 4 57,374 66,816 34,939 66,210 21,728, 3,275 18,903 25,729 4,985 49,848 61,608 57,113 136,217 89,046 31,310 147j024 . 134 400 121,792 42,926 126,252 70,494 24,655 57,068 The accompanying notes are an integral part of this schedule. 3 (Continued) MONROE COUNTY, FLORIDA-BOARD,OF COUNTY COMMISSIONERS,,, SCHEDULE OF EXPENDITURES OF FEDERAL AWARD-CONTINUED FOR THE YEAR ENDEU SEPTEMBER 30, 2000 'Pass:- Federal Through. Federal Grantor1Pass-Through"Grantor CFDA Grantor Program Title Number Number-- ---=—= Passers through State Department of Community Affairs: Community Development Block"Grant-Sewage Dispo- 14.219 987DBAY-11-54-01-1-104" " Total Department Department ofJustice° � Direct Program: Bureau of Justice Assistance: Local LawEnforcement Block Grant 16.592 1998LBVX3982. . Local Law'Enforcement Block Grant . 16.592 1999LBVX7835 Passed through'State Department of, Community Affairs:,' Drug Court,lmprovement& Enhancement Initiative 16.858' 95-DC-MX-0059 Inmate Intervention/Residential Program - 1999' -16.579 99-CJ79M-11-54-01-088 Inmate°Intervention/Residential Program 1- 2000,. 1&579 '00-CJ-D8-11-54-01-087 Heron.Residential Program -1999 16.579 99-CJ-9M-11-54-01-086 Heron Residential Program -2000 16.579 00-CJ-D8-11-54-01-083 Teenline Crisis Intervention'&;,Referral-1999 16.576 99-CJ-9M-11-54-01-087 Tee'.: nline Crisis Intervention& Referral-2000 16:579 00-CJ-D8-11.54=01-082 Juvenile Community, Intervention Program-1999 16.579 99-CJ=9M-11-54-01-085 Juvenile.Community Intervention Program=2000 " 16.579 00-CJ-D8-1.1-54-01-085 Guidance Clinic Residential Detox Program I 16579- 00=CJ-D8-11-54=01=084 Samuels House Shelter/Women & Children-2000, 16.579 00-CJ-D8-11-54-01-086 Florida Keys Outreach Coalition-Sunshine House 16.579 00=CJ-D8-11-54-01-081 Total Department Department of Labor. Passed through.National Council on the Aging,"Inc.: Senior Community Service Project 1999 17.235 D-7513-9700-81-55-12 Senior Community Service Project 2000 17.235 D-751.379-00-81-55-404. Passed through South Florida 'Employment&`Training Consortium: JTPA Title.IIA, IIC, NI, Liaison 1998. _17.250 2A-PY'98-02-00' JTPA Liaison,,1999 17.250 WiA-PY'99-45-04 JTPA Summer Youth Employment&Trng Prg 99 . 17.250 213-99-22-01 JTPA Summer Youth Employment&Tmg Prg 00 1.7.250.• :WIA-YS'00-25,01 Total Department 4 Matching Contributions and Cash Miscellaneous Receipts Rev6nues Expenditures 617,997 422,186 821,032 ----------- 1,181,971 619,964 1,645,224 ----------- 10,1094, 88,469 136,308 542 5,421 20,207 .3 27,843 24,299 97,194 5621 13:692 10,891 43,564 12,584 - 13,035 81-379 11 14,699 12,859- 51,437 29,409 8,522 9,647 38,588 18,705 7j828 31,311 ---------- -------- ....... .270,809 86,775 - 398,430 196,124 25,463 193,881 26,564 7,054 66,089 65,019 12,1§5 19,106 93,736 30,138 58,178 423776 32-517- 337,254 The accampanying notes are an integral part ofthis schedule. 5 (Continued) MONROE'COUNTY FLORIDA-BOARD©F COUNTY,COMMISSIONERS SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS-CONTINUED FOR THE YEAR ENDED;SEPTEMBER 30,2000 Pass, Federal Through Federal Grantor/Pass-Through"Grantor . CFDA ` Grantor Program Title Number , Number Deoartment of Transportafiion " Direct'Program: Federal Aviation Administration: Aerolite Bus/Elderly &'Disabled Transport 20.513 FL16-00231AG220/25390919401 Key West AIP=0996 20.106 3-12-0037-0996 Key,West Al P=1097. 20.106° 37-1270037-1097 Key West AIP-1299 20.1063-12.0037-1299 Key.West/Marathon AIP-1198 20.106 3-12-0037-1198 Key;WestlMarathon AIP-1399' 20:106. 3-12-0037-1399 Marathon AIP-1499 20.106 3-12-0044-1499 Key;West AIP-1400 _ 20.106, 112-0037-1400 Marathon AIP-1500 20.106 3-12-0044-1500' Total Department Federal Emercyency Managemenfi Agency Dieect'Program: EMA State and Local Assistance FY 99 83.534 00EM-9X-11754-10-044 EMA State and:Local Assistance FY 00 83.534 00EM-D3-11-54-10-044 -Passed through"State,Department of , <Comniunity Affairs:' Local Mitigation Strategy Project 83.548 98-1-M-41-1-15-54-01-044 Hurricane�Georges- FEMAA249-DR-FL 83.544 99-RM-23-11-54-01=040 Hurricane?Irene FEMA-1306=DR-FL 83.544,: 00-RM-aa-11-54-01-119. y Tropical Storm Mitch- FEMA-DR-1259-FL 83.544 . 99-RM=68-11-54=01-001 Total Department "c Institute of Museum &Library Services Passed through Florida.Department of State:" Library Services &TechnolQgy.Act Grant 45.310 98=LSTA-N-04 Total Schedule of Expenditures.of Federal Awards 6 Matching Contributions and Cash Miscellaneous Receipts __ Revenues Expenditures 39,872, -- -- 240;342 1,714 15,677 67,372 16,766 167,663 7,869 33 833 899,957 71,039 701,394 172,011 31,437 314, 76 50,058 -- 14,175 141,753 550 5,500 -- 1,477,481 135,764 1', 47,19 23,155 - 4,121 -- -- 25,849 66,300 58,000 2,226,324 67,314 292,727 -- 42;975 171,757 949,465 9,590 9,590 3,265,244 119287 62,04 50,000 --------------- 9,97t9 990 $ --_ 1,435�935 $_.-. _ 7 194 767 .--.. -------- The accompanying notes are an integral part of this schedule. 7 MONROE COUNTY, FLORIDA-BOARD OF COUNTY.COMMISSIONERS , SCHEDULE OF EXPENDITURES'OF STATE AWARDS FOR THE YEAR ENDED SEPTEMBER 30, 2000 Program Title Grant ID Number Florida D Dartment of Health and Rehabilitative Services Direct Program: EMS County Award 1993 C9244* EMS County Award,__1994 C9344* EMS County Award 1995 C9444* EMS County Award 1996 C9544* EMS'Gounty-Award 1997 C9644*' EMS County Award 2000 C9944* Total Department Florida_ Department of Elder Affairs Direct Program. Alzheimer's Disease Initiative.-2000 KG997* Alzheimees'Disease-initiative=2001 KZ097* Home Care for the Elderly- 2000- KH-972* Home Care,for,the Elderly:-2001 KH-072* Community Care for Elderly"2000 KG971 Community Care for Elderly,2001 KC071* Total Department Florida Department of Community Affairs Direct,Program: Hurricane Andrew Recovery & Rebuilding Trust Fund 94-QS-89-11-54-01-030 Hurricane Georges "Declaration#1249 , ' 99-RM-23=11-54-01--040* Groundhog Day.Storm-Declaration#1204 98--RM-N4-1'1 54-20-031* Hurricane Irene- Declaration#1306 00-RM-aa-11-54-01-119* Emergency Management Base Grant- 1999 99-CP-05-11-54-01-044* Emergency Management Base Grant.-2060 00-CP-05-1.1-54-01-044* Hazardous Material Emergency Plan-1999 ' 99-CP-3V-1,1-54-22-025 Sanitary Wastewater Master Plan .99-DR-1 P-11-541-01-001 Total Department Florida Department of,Environmental Protection Direct Program: Sombrero,Beach Improvements C8368 Litter& Marine Debris Grant,- 11999 LC99-42* Litter& Marine Debris Grant--2000 LC00-42* Solid Waste Recycling &Education 1999 RE99-42* Solid Waste Recycling & Education 2000 RE00-42" Waste Tire Solid Waste WT00-44* Small Counties Solid-Waste-2000' SC00-24* Onsite Sewage Treatment & Disposal Systems WFF333* *Includes State Grants and-Aids Appropriation.Monies,- 8 Matching Receipts_._...__ Revenues Expenditures ........... ...... . ----------- ----------- ...... 54,434 51,637 50,406 8,921 46,367 -------------- ------------ 46,367 -, 199,916 .......... ...... ------------- 59,204 2,212 48,288 2,OO2 203 10,781 17,367 533- 14,265 15 4,776 507,377 154j509 574,162, 21,533 96,023 202;124 607,483 253,495 864,396 183,581 83,58 3,283,667 33,655, 67,314 18,739 21,488 42,975 51,972 1,811 22,634 143,477, 82,436 4,855 4,060 496,798 3,565,448 198,620 878,975 -32,268 64,537,' 8,682 -- 12,495 17,490 85 - 53,390 127j033 38,247 39,751 33, 0 50,000 323,686 422,186 The accompanying notes are an integral part of this schedule. 9 -(Continued), M©NROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENDITURES OF STATE AWARDS-CONTINUED : FOR THE-YEAR ENDED SEPTEMBER 30, 2000 Program Title Grant ID Number Overseas Highway"Neritage.Trail M9044*' _ Keys Wastewater Management Plan SP527* :Stormwater-Master Plan WM739* Derelict Vessel'Removal ©V98-05* Derelict Vessel Removal DV97-10* Derelict Vessel Removal DV99-01 Special Waterways Program. SWPP98-13, Total Department _ Florida`Department of State. Direct'Program ," State Aid to Libraries 99-ST-21 State Aid to Libraries,' 00-ST-23* Total Department Florida Department of transportation Direct Program: Bicycle & Pedestrian Plan 3 WPI#252077-1714-01/AG851 Long Range Transportation Plan Update WPI#6596618/AE270/90000-3535* ; Key West Airport WPI#68266621A5126t90000-3883* -Key West Airport WPI#6826630/A7065/90000-3897* Key West Airports` ,WPI#6826783/AF373/900010-3910* Key~West Airport WPI#6826784/AF674190000-3909* ' Key West Airport WPI#6826774/AF290/90099-3843* Key West Airport WPI#6826779/AF68,5/90000-3902* Key West Airport 'WPI#6826755/A9304190099-3807* Key,West°Airport 25488418401'/AF724* . Key West Airport 25436918401/AF776* Key West Airport 254383184fl1/AF774" Key West Airport 254375184011AG177* Marathon Airport - 25437419401/AG994* ' Key West& Marathon Airport WPI#6826682/AA828/90099-3818* Marathon Airport WPI##6826785/AF390/90099-3838* Marathon Airport " �; WPI#6826780/AF289/90099-3844* GreenWays Master Plan 252077-1-14-1/AG408 Total Department' *Includes_State Grants and Aids Appropriation Monies _ 10 ; tchin Contributions and Cash Miscellaneous Receipts a venues Expenditures 26,552 59,507 1,19,014 -� 269gOQ0 �- 17g2 141,244 159,794 57,466 -- 26,602 wr 16,26 _,._16,53 ®® _ 4,645 2 , 6 825,705 1,110,656 . 176,33 - 193,322 __ . 13,322 - _ 369,655 - 193,322 92 6 p 197 40,984 96,437 22 41,988 16,774 14,920 29,339 123p 3- 967, 300 1,47 8,8 1 17,062 32 5,814 11,361 7g4429,795 59,590 4,250 21 4 134,602 9,94 14,736 6,216 5,292 1 ,44 2,251 3, 72 6, 62 2,831 18,481 3 ,962 ,76 546 1,003 275 5,50 89,883 4,74 16 ,45 24,056 16,491 36,962 10,099 1,16 ---. '19,016 -119,014 176,41 -=--63 ,71 330,553 656,741 The accompanying motes are an integral part of this schedule, 11 (Continued) IVIONROECOUNTY, FLORIDA8 SCHEDULE OF EXPENDITURE&OF4TATE I -.FOR THE SEPTEMBEk ! 20,00 Pry ram Title` Great ID Number ------ .,Florida �p t € ii lii �-Dirict"Program. Community Gar for Disabled Adults 2000 KG-'026* S t yt Direct Prog ram: Court Reporter Great-In-Aid m 2000 Article"V Trust undI (Public,Defender Cohflict Attorneys)1999 ArticI6 V Trust Pund (Pubk D f rider Conflict Att€ rneys)2000 Total Dep `rt ent Office of the'State Courts Administration Direct Program-1 6th Judicial tirdliita �'� - G vil Traf '*Hearin6 Officer, , t icsrit r t i tit r Sanitary Waste titer Master"Plan. C67 9 Boat Key Harbor Marina Stormwater Demonstr tidn Prod" �1Q2 C1 Total Department Total Schedule of Expenditures of State AWards, *Includes State Grants andAids.Appropriati onies 12 Matching Contributions and Cash Miscellaneous _Receipts - Revenues 111,851 26,631 138,946 " 40,146 ._ 17,845 45,06 -_ 45,036 851,182 103,027 i r.� _. _. ..16,15 1 ,11 24,234 515, 65 772,73 1,242,343 21,176 _ 42,351 515;665 _._.. 793,929 11234, 6, 4 ,76 _ 2,441 s050 _ , 4 07 The ccompa ying rotes are an integral part of this schedule. 13 EFT BLANK THIS-;PAGE INTENTIONALLY L MONROE COUNTY FLORIDA BOARD OF COUNTY COMMISSIONERS NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS FOR THE YEAR ENDED SETEBR 10, 200 NOTE 1- - 'SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accounting pol eies and presentation of the Single Audit report of the Board have been designed to conform to generally accepted accounting principles as applicable to governmental organizations, including the reporting and compliance requirements of the Single Audit 'Act of 1984 and Office ,of Management and Budget (OMB) Circular A-13 w Audits cif,Sta.tess Local Governments, and Nora- r° fit Organizations. Rgpgftjng__Entj_ty The, Single Audit Act of .1984 and OMB Circ lar A-133 I set forth the audit and reporting requirements for federal awards. The Board has included Schedules of Expenditures of Federal and.State Awards td satisfy the audit requirements of all government grantor agencies. Basis of Accounting Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements; and to the tiring of the measurements made, regardless of the measurement focus applied. Revenue from cost- reimbursement, contracts are recognized as program- expenses are incurred. Revenue from unit cost contracts are recognized based on the units ofserdes delivered. NOTE 2 - CONTINGENCIES Grant monies received and disbursed by the Board are for specific purposes and are subject to review by, the grantor agencies. I Such audits may result in requests for reimbursement dire to disallowed expenditures. Based on prior experience the Board does not 'believe that such disallowance, if any, would have a serial effect on the financial position of the Board. As of March 9, 2001 there were no material questioned 'or disallowed costs as a result of grant audits in process or completed. -14- MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF�IM'AT'CHING REQUIREMENTS FOR THE YEAR ENDED SEPTEMBER 30,-2000 . Amount Received, Total-- _ Receivable,-- Contract ` Reimbursable or Refunded p. — - _ Program Title Number,, Expenses Affecting_Match Florida Oartment of Elder Affairs Direct Program: Community Care for Elderly 2000 XG971 $ 574,162 419,653,' Community-Care for Elderly 2001 KC071 $ 202,124 106,102 , Total Department 776 286 525,755� Florida Department of Health and Human_Services - Passed through State Department of Elder Affairs and Alliance for Aging: Older Americans Act 1999 " KG9'51 : $ 160,499 99,189 Older Americans Act 2000 AA029 $ 333,089 239,682 . Total Department $ 493,588 _~ 338,871 Grant terms do not coincide with the'Board's fiscal year. Accordingly,,those grants beginning in the prior fiscal year have an excess funding/liability presented as of September 30, 1999.., *'Fixed price contract based on units'of service delivered. 'Balance is.remaining funds unexpended at end of contract. 15 Excess Funding (Liability) For Excess Funding Amount Total Year Ended (Liability) Match % of Match Funding September 30, September 30, , Required Required Required 2000 1999* .......... ------------ ........... 10.00 461-628, 466,281 107,881 (49,711) 10.00 11,789 117,891 84,233 5 ,417 684,172 192,114 (19,:711) %001 11,021 110,210 50,289 , , 79j738 10.00 26,631 2669313 66176, ................ --- 37,652 376,523 1174065 79,738 ----------- 16 (Continued), FLORIDA-BOARD OF COUNTY COMMISSIONERS MONRC?E COUNTY; SCHEDULE OF MATCHING REQUIREMENTS-CONTINUED .:FOR THE YEAR.ENDED SEPTEMBER 30, 2000 Excess Funding (Liability)-, Contract September 30,~ _Program Title Number 2000, Florida Department of"Eider Affairs- Direct Program: Community Care for Elderly 2000 KG971 $ 88;170 Community Care-for Elderly 2001 KC071 $ _ 84,233 Total Department :'172;403. _ Florida Department of Health and Human-Services Passed through State Department of Elder Affairs and Alliance for Aging: . Older Americans Act„1999 - KG951' y $ 1X027 Older Americans Act 2000 AA029 $ 66,776 Total-"Department $ 196,803 * : Grant terms do not coincide with the Board's fiscal year. Accordingly, those grants beginning.; in the prior fiscal year have an excess funding/liability presented as of September 30; 1999. *' Fixed price-contract based on units'of service delivered. Balance is remaining funds `tinexpended.at end of contract. 17 MONROE COUNTY FLORIDA BOARD. F COUNTY COMMISSIONERS' SCHEDULE OF CLERK'S MODERNIZATION TRUST FUND RECEIPTS AND DISBURSEMENTS -FOR THE YEAR ENDED SERIEMBER 30 000 Trait Fund Balance, -September 30, 1999 1 $ 104,476 Revenues 82,153 Total -Available Funds 186,629 Expenditures: Equipment and Maintenance 60,000 Trust Fund Balance, September 30, 2000 126-62 -18- KEMP GREElo1, P.A: Certified"Public Aecauntants " 1438 KENNEDY DRIVE P. O.-BOX 1524 KEY WEST,'FLORIDA-33041-i529 MEMBER OFAMERICAN" INSTITUTE `- WM.0. KEMP, C.P.A. (3�k5) 294-2581 AND FLORIDA INSTITUTE OF MARVA E. ,GREEN,._C.P.A. FAX #(305) 294-4778 CERTIFIED PUBLIC ACCOUNTANTS, INDEPENDENT AUDITORS REP _ORT; ON .COMPLIANCE WITH REC�UIREMENTS�-APPLICABLE TO EACH MAJOR PROGRAM .AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB .. C IRCULAR A-133 Clerk Ex Officio Board of County Commissioners.. Monroe.-County, Florida CompI'i ante , We have .audited the .`compl i ance -of the Board of County Commissioners, Monroe County- Florida (the'` "Board")' with 'the types , of. Compliance requirements described in the U.S. Office of Management and Budget _'(OMB) Circular; A-133 Compliance Supplement that are applicable to each of its: major -Jederal- programs for the year ended September, 30, 2000. ,The Board's` major federal programs are identified in the summary" of auditor's• results section of" the accompanying schedule of findings' and- questioned costs,." Compliance with the requirements of laws regulations, contracts and grants applicable to each of, its major, federal . programs is the responsibility ofi the Board's r�anagement. ° .` , Our.responsibility is to express an opinion on .the Board's compliance based on our audit: We conducted our audit of" compl ance i n accordance"wi th general 1 y accepted, auditing standards; the' standards •appl i cable to. fi nand al audi is,,contai ned i n Government Auditing Standards, issued by the Comptroller General,"of ,the United States; and OMB Ci rcul ar A-133, Audits of,States, "Loca l" Go,ver`nments;; and Non,; Profit Organizations Those standards and OMB Circular A-133,'require that we plan and. perform the _ audit to obtain reasonable- assurance about "whether noncompliance, with ,the types of compliances requi�rements •referred� to above,that could have a, direct and material effect on--a ma jar federal "program „occurred. An audit includes ex6mi ni ng, on, a" test basis, evidence about the Board's-, compliance with those `requi;rements and performing such other, procedures as we considered necessary in.�theycircumstances.,, We believe that our" audit provides a, reasonable basis for our opinion'. Our audit does" not provide a .legal ' determination-:of the Board's compliance With'those requirements. . . -19- In our opinion, the Board complied, in all material respects with the requirements referred to above that are applicable to each of its major federal programs for the year ended September 30, 2000. Internal Control Over Conlianoe The management of the Board is responsible for stablishing and maintaining effective ' internal control over compliance with requirements . of laws regulations, -contracts and grants applicable to federal .programs. In planning and performing rig our audit we, considered the Board' i nternal 'Control over ,compliance with requirements that could have a direct and material effect on- a major federal program in .order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report ,dn internal control.- over compliance in accordance with OMB Circular A-133e Our consideration of the ''internal control over compliance would not necessarily disclose all matters in the internal control that might be material weaknesses. ,A material weakness is a condition in which the design ,or operation of one or more of the. intdrnal control components does not reduce to a relatively low level the risk that noncompliance with applicable ,requirements f l'awss regulations, contracts and grants that would be material in relation to a major federal 'program being audited may occur and not be detected within a timely period 'by employees in the normal course of performing their assigned functions. We noted no natters involving the internal control over compliance and its operation that we consider; to be material weaknesses This report is intended solely for the .information of the Board of County Cormissioners, management and federal awarding agencies and. pass-t rpugh entities and is not intended to be and should not be used by anyone other than . .these specified parties Kemp & Green, P.A. Certified Public Accountants March 9, 2001 .20- MONROE COUNTY. FLORIDA. BOARD OF CQUNTY,COM.MISSIONERS� SCHEDULE"OF FIND INGS, AND�UESTIONED COSTS FOR THE YEAR' ENDED'SEPTEMBER 3V 2000 summary of Auditor's Results We issued an"unqual if i ed opinion on' the financial statements. The' requirement concerning-the. disclosure of reportable conditions in internal control disclosed by the audit of the financial statements and the related disclosure as Ao whether any, such conditions were material.,,weakness does not. apply. The audit did not disclose any noncompliance, material to the financial statements of ;the. Board The requirement concern ng, the disclosure of reportable.conditions in internal, control .over major programs- disclosed' by the audit and the related disclosure as to whether any such conditions`_were material weaknesses cJaes nat apply,, We issued 'an unqualified opinion on compliance for major programs. The audit did not_-disclose any audit findings which �we are required to report under;Section .510(a) of OMB Circular A-133. Major programs.are-as follows: Watershed Protection and Flood Prevention/, Hurr.icane.Georges Canal . Cleaning CFDA 10,.904 $ 2,523,599 Community,,Development Block, GrantlSewage Disposal CFDA 14,219 ,398,846 Key West Airport Improvement Program, �CFDA 20.106 .; 1;211,432," FEMA Public Assistanc e Grants, CFDA 83,544 354.195, $ 4,48 .072 Total Federal�� Expenditure s� $' .758,$32 'Percentage ofi Major. to' Total Federal Expenditures 77":9 Y. -21- MONROE COUNTY FLORIDA BOARD OF COUNTY COMMISSIONERS SCHEDULE OF FINDINGS; AND_ UESTIONED COSTS ._CCantinue FOR THE YEAR ENDED SEPTEMBER 30 2000 The dollar threshold used to distinguish between Type A and Type, B programs was $300 P OOo . `The Board qualifies as a low-risk auditee: Findings Relatinq to the Financial Statements Rewired to' be Reported by Generjally Accepted Governmental Auditin Standards None Findings and uest oned Costs for Federal Awards,, None } -22- MONROE" COUNTY, FLORIDA: BOARD OF COUNTY COMMISSIONERS 'SUMMARYSCHEDULE :OF PRIOR AUDIO" FINDINGS'. FOR THE YEAR ENDED SEPTEMBER 11 1111 or,theyearended September `30, 1999, ` there were no�audit> findngseguied. to be reported 'by OMB Circular A=133:_ -23 MONROE COUTY F�8 , BOARD OF COUNTY COMMISSIONERS' CORRECTIVE ACTION PLAN FOR THE YEAR ENDED S TE R 3 > _20 0 For the years ended September .30, 2000 and 1 99s there �were no audit findings required to be reported by OMB Circular A-133.. Accordingly, no corrective action plan is rgirdm However, we noted,-other,, matters i nv l vi ng the internal control over financial reporting that we have reported the management of the Board in a separate letter dated March, 9, 2001. Management has responded to those ratters in writing; .24= KEMP �& GREEN, P.A. Certified Public Accouiitants 1438 KENNEDY DRIVE P. O._BOX 15�9 KEY WEST, FLORIDA 33041-1529 MEMBER ,OF AM-ERICAN INSTITUTE WM, O,-KEMP,.C.P.A. � {305} 294-2581 AND FLORIDA INSTITUTE OF MARVA F, GREEN; C.P.A. FAX # {305p24�4-4778 CERTIFIED PUBLIC. ACCOUNTANTS INDEPENDENT AUDITORS' REPORT,.ON EXAMINATION 'OE, MANAGEMENT'S ASSERTION ABOUT ,COMPLIANCE WITH SPECIFIED BEQUIREMENTS' Clerk Ex Offcio Board -of County Commissioners . -Monroe County., Florida We have examined management's assertion; dated March 9, 2001 that the Board, of County . Commissioners (the `Board") complied, with the allowable cost - requirements of the grants and-aids appr.opri atiµons i dentifi ed i n the, schedules of expenditures of federal :and state awards, for the: year ended September 36, 2000. Management is responsible for. the. Board's compliance with those requirements: Our responsibility is to express an opinion on management's assertion about the Board's compliance based on .our examination. : Our examination was made in .r' accord ance with standards -`established 'by -the, American Institute af'Certified Public Accountants and, accordfingly; included examining, on a test basis, evidence about, the Board's compliance with _those - requirements . and ` performing such other procedures as we considered necessary in the circumstances. We believe that our examination provades, a reasonable basis far our opinion.` Our examination does. not>-provide a `legal, 'determination X on the Board's compliance with specified requirements. In our` opinion, management's assertion that the �Board complied withthe allowable cost requirements lof the, grants and aids appropriations identified 'an the schedules of expenditures =of federal' and state awards during ,the fiscal year ended September 30, 2000- is fairly stated; in all material respects. This report A s J ntended so1'e�l y I for the, information_'and use .of the, Board-of Directors, management and .state awarding agencies and is not intended to be and should' not be used' by `anyone_other than these specified parties. Kemp &Green; P.A. Certified Public Accountants - March 9; �'200 - -25-