Fiscal Year 1989 I
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IMONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
IFINANCIAL STATEMENTS
SEPTEMBER 30, 1989
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I KEMP & GREEN, P.A.
CERTIFIED PUBLIC ACCOUNTANTS
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CONTENTS
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Independent Auditors' Opinion 1
IGeneral Purpose Financial Statements:
ICombined Balance Sheet - All Fund Types and Account Groups 2-5
Combined Statement of Revenues, Expenditures and Changes in
Fund Balances, Ali Governmental Fund Types 6-7
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Combined Statement of Revenues, Expenditures and Changes In
Fund Balances, Budget and Actual - General , Special Revenue,
IDebt Service and Capital Project Funds 8-11
Combined Statement of Revenues, Expenses and Changes In Retained
IEarnings - All Proprietary Fund Types 12
Combined Statement of Changes In Financial Position - All
Proprietary Fund Types 13
INotes to Financial Statements 14-33
I Combining Statements - Supplemental Information:
General Fund - Statement of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual 34-38
I Special Revenue Funds:
Combining Balance Sheet 39-44
Combining Statement of Revenues, Expenditures and Changes in
I Fund Balance 45-50
Statements of Revenues, Expenditures and Changes in Fund
Balance - Budget and Actual :
I Community Development Block Grant 51
Fine and Forfeiture 52
Road and Bridge 53
Law Library 54
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Tourist Development, District One 55
Tourist Development, District Two 56
Tourist Development, District Three 57
I Tourist Development, District Four 58
Tourist Development, District Five 59
Fire and Ambulance #1 - Lower and Middle Keys 60-61
I Fire and Ambulance #5 - Tavernier 62
Fire and Ambulance k6 - Key Largo 63
Translator System Service District 64
Special Road District - Cross Key Waterway Estates 65
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CONTENTS (Continued)
Pape
ICombining Statements Information (Continued) :
I Special Road District - Venetian Drive 66
Mariners Hospital District 67
Unincorporated Area Service District - Planning, Building
and Zoning 68-69
Unincorporated Area Service District - Parks and Recreation 70
Upper Keys Health Care Special Taxing District 71
I Debt Service Funds:
Combining Balance Sheet 72
Combining Statement of Revenues, Expenditures and Changes In
I Fund Balances 73
Combining Statement of Revenues, Expenditures and Changes in
Fund Balances - Budget and Actual 74-75
I Capital Project Funds:
Combining Balance Sheet 76
Combining Statement of Revenues, Expenditures and Changes In
I Fund Balances 77
Combining Statement of Revenues, Expenditures and Changes in
Fund Balances - Budget and Actual 78-81
I Enterprise Funds:
Combining Balance Sheet 82-83
Combining Statement of Revenues, Expenses, and Changes in
I Retained Earnings 84
Combining Statement of Changes In Financial Position 85
Schedule of Expenditures - Budget and Actual
I Municipal Services District - Waste 86
Card Sound Bridge 87
Internal Service Funds:'
Combining Balance Sheet 88
Combining Statement of Revenues, Expenses, and Changes In
Retained Earnings 89
I Combining Statement of Changes In Financial Position 90
Schedule of Expenditures - Budget and Actual
Workmen's Compensation Fund 91
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Group Insurance Fund 92
Risk Management Fund 93
Account Groups:I
Schedule of General Fixed Assets by Source 94
Schedule of General Fixed Assets by Function and Activity 95-96
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CONTENTS (Continued)
Page
1 Combining Statements Information (Continued) :
1 Schedule of Changes In General Fixed Assets by Function
and Activity 97-100
Schedule of General Long-Term Debt 101
1 Schedule of Changes in General Long-Term Debt 102
Other Reports:
Report on Internal Accounting Control and Management Comments 103-107
1 Report on Compliance 108
Single Audit/Grants Compliance Schedules:
1 Independent Auditor's Report on Supplemental Schedule of Federal
and State Financial Assistance 109
Schedule of Federal Financial Assistance 110-117
1 Schedule of State Financial Assistance 118-121
Notes to Schedule of Federal and State Financial Assistance 122
Independent Auditor's Report on Compliance with General
Requirements of Certain Laws and Regulations Related to Both
1 Major and Non Major Federal Financial Assistance Programs 123
Independent Auditor's Report on Compliance with Specific
Requirements of Certain Laws and Regulations Related to Both
1 Major and Non Major Federal Financial Assistance Programs 124-125
Independent Auditor's Report on Internal Controls (Accounting
and Administrative) Based on a Study and Evaluation Made as
Part of an Audit of the General Purpose Financial Statements
1 and the Additional Tests Required by the Single Audit Act 126-128
Schedule of Findings and Questioned Costs 129
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KEMP 13 GREEN, P.A.
Certified Public Accountants
1438 KENNEDY DRIVE
P. O. BOX 1529
KEY WEST, FLORIDA 33041-1529 MEMBER OF AMERICAN INSTITUTE
WM. 0. KEMP, C.PA. (305) 294-2581 AND FLORIDA INSTITUTE OF
MARVA E. GREEN, C.P.A. FAX # (305) 294.4778 CERTIFIED PUBLIC ACCOUNTANTS
Mr. Danny L. Kolhage
Clerk Ex Officio
Board of County Commissioners
Monroe County, Florida
We have audited the general purpose financial statements of the Board of
County Commissioners of Monroe County, Florida (the "Board") and the combining,
individual fund and account group financial statements and schedules of the
Board as of September 30, 1989, and for the year then ended, as listed in the
table of contents. These financial statements are the responsibility of the
Board's management. Our responsibility is to express an opinion on these
financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing
standards. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free
of misstatement. 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 principles used and significant
estimates made by management, as well as evaluating the overall financial
statement presentation. We believe that our audit provides a reasonable basis
for our opinion.
In our opinion, the financial statements referred to above present fairly,
' in all material respects, the financial position of the Board of County
Commissioners of Monroe County, Florida as of September 30, 1989, and the
results of its operations and its changes in financial position for the year
then ended in conformity with generally accepted accounting principles.
chc,, , 174
Kemp A. Green, P.A.
Certified Public Accountants
February 28, 1990
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NONROE COUNTY, FLORIDA — BOARD OP COUNTY C0MMISSI0NERS
COMBINED BALANCE SHEET 11
ALL FUND TYPES AND ACCOUNT GROUPS
SEPTEMBER 30, 1989
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GOVERNMENTAL FUND TYPES
Special Debt Capital 1/
General Revenue Service Projects
ASSETS AND OTHER DEBITS 4
Assets:
Cash and Investments S 11,065,453 S 26,781,783 S -- $ 361,986
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Cash with Fiscal Agent -- -- 6,801 --
Accounts Receivable:
Delinquent Waste Collection Fees -• -- -- --
Allowance for Uncollectibte
Waste Collection Fees •- -• .. --
other 81,928 658,087 -- 439,588
Allowance for Other Uncol lectible -- (443,167) -- --
Mortgage Not. Receivable -- 510,548 -- - 11
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Due from Other Funds 894,417 274,719 61,815 5,734
Due from Other Governmental Units 2,514,133 833,906 -- 31,496
Restricted Assets:
Cash 59,133 -- 57,487 --
Investments at Cost or
Amortized Cost -• -- 1,170,239 7,107,371
Property, (Net, Where Applicable
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of Accuutated Depreciation) -- -- -- --
Deferred Charges •- -- -. --
Other Debits:
Amount Available for Debt Service -- -- -• --
Amount to be Provided for Retirement
of General Long-Term Debt -- -- -- --
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Total Assets and Other Debits $ 14,615,064 S 26,615,876 $ 1,296,342 S 7,996,175
............. .......o•.... ...........e. .e...........
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PROPRIETARY FOND TYPES ACCOUNT GROUPS TOTAL
! General General
Interned Fixed Long-Term Memorandum
Enterprise Service Assets Debt Only
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11 S 6,297,615 S 1,708,321 S 13,427 -- -- S -- $ 46,215,358
-- 20,228
e 1,537,677 -- -- -- 1,537,677
(884,313) -. -- -- (884,313)
II 129,937 242,273 ---- ---- 1,601,813
(59,155) (502,322)
-- 510,548
7,382 373,121 -- -- 1,617,188
II -- -- --327,806 381 3,707,722
2,501,490 2,618,110
II1,136,723 -- -- -- 9,414,333
8,248,885 25,648 45,586,212 -- 53,860,745
346,813 -- -- -- 346,813
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-- -- -- 1,289,540 1,289,540
' -- -- -- 9,124,286 9,124,286
S 19,604,487 S 2,349,744 S 45,586,212 $ 10,413,826 $ 130,477,726
(continued)
The notes to the financial statements are an integral part of these statements.
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MONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS ,
COMBINED BALANCE SHEET —CONTINUED
ALL FUND TYPES AND ACCOUNT GROUPS
SEPTEMBER 30, 1989 '
GOVERNMENTAL FUND TYPES
Special Debt Capital '
General Revenue Service Projects
LIABILITIES, FUND EQUITY MID OTHER CREDITS I
Liabilities:
Accounts Payable S 1,104,905 $ 1,867,253 $ -- $ 16,730 '
Accrued Wages and Benefits Payable 437,566 283,903 -- 720
Claims and Judgements Payable -- -- -- --
Contracts Payable 352,903 -- -- 15,536 IIDue to Other Funds 418,258 887,211 -- 126,618
Due to Other Governments 112,013 571 -- --
Matured Bonds Payable -- -- -- --
Matured Interest Payable -- -- 6,802 --
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Matured Premium Payable -- -- -- .-
Deposits in Escrow 168,197 -- -- --
Deferred Revenues 141,333 -- -- --
Capital Leases Payable - Current -. -- -- --
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Payable from Restricted Assets:
Accounts Payable -- -- -- 384,888
Contracts Payable -- -- -- 126,163
Accrued Interest Payable -- -- -- - II
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Revenue Bonds Payable - Current -- -- -- --
Other Current Liabilities 27,234 385 -- --
Accrued Compensated Absences -- -- -- --
Capital Leases Payable -- -- -- - 11
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Revenue Bonds Payable -- -- -- --
Long-Term Debt -- -- -- --
Total Liabilities 2,762,409 3,039,323 6,802 670,655 1
Fund Equity and Other Credits:
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Investment in General Fixed Assets -- -- -- --
Contributed Capital -- -- -- --
Retained Earnings:
Reserved for Revenue Bond Retirement -- -- -- --
Unreserved -- -- -- --
Fund Balances:
Reserved for Encutrances 88,254 159,933 -- --
II
Reserved for Library, Children's Rom 12,804 -- -- --
Reserved for Construction Trust Purposes 59,133 -- -- 6,596,320
Reserved for Mortgage Loans -- 510,548
Unreserved 11,692,464 24,906,072 1,289,540 729,200
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Total Fund Equity and Other Credits 11,852,655 25,576,553 1,289,540 7,325,520
Total Liabilities, Fud Equity and Other Credits S ._14,615,064 $ 28,615,876 $ 1,296,342 S 7,996,175 j
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PROPRIETARY FUND TYPES ACCOUNT GROUPS TOTAL
IL General Omura!
Internal Find Long-Term NanoruMUR
Enterprise Service Assets Debt Only
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II S 561,634 S 95,372 f -• f f 3,645,894
155,799 14,099 892,087
380,487 1,427,917 -• -- 1,808,404
II 29,950 -- -. -. 398.389
167,623 17,478 1,617,188
-- 36 .. •• 112,620
10,000 -- •- -- 10,000
' 306 .. .. --
.. 7,108
3,121 3,121
20,023 -- -- -- 188,220
II -- -
60,303 -- -- 201,636
99,293 99,293
-- •- •• -- 384,888
61,052 .. 187,215
Il 290,309 290,309309
315,000 -- 315,000
-- 3,743 -- -- 31,362
' 105,979 9,892 -- -- 115,871
71,480 71,480
8,447,347 -- -- -. 8,447,347
-- -- -- 10,413,826 10,413,826
' 10,779,706 1,568,537 .. 10,413,826 29,241,258
' -- -. 45,586,212 -- 45,586,212
2,808,410 •- -- -- 2,808,410
' 3,286,852 -- -- -. 3,286,852
2,729,519 781,207 -- •• 3,510,726
' -. •- -. -• 248,187
12,1304
-- •- -- -- 6,655,453
-- _. -- -. 617,276
II 38,617,276
8,824,781 781,207 45,586,212 -. 101,236,468
' $ 19,604,487 $ 2,349,744 $ 45,ma,212. 10,413.3,8826. $ 130,477,726
IIThe notes to the financial statements are an integral pert of these statements.
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MONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS '
COMBINED STATEMENT OF REVENUES, EIPENDITURES AND
CHANGES IN FUND BALANCE
ALL GOVERNMENTAL FUND TYPES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
GOVERNMENTAL FUND TYPES I
Special Debt
General Revenue Service '
Revenues:
Taxes $ 9,652,235 S 28,286,150 S --
Licenses S Permits 138,254 1,914,686 --
Interpovermental Revenues 10,582,120 2,883,676 868,471II
Charges for Services 2,802,296 662,838 --
Fines 8 Forfeitures 19,164 1,837,807 --
Interest Income 991,989 2,377,447 77,518 ,
Miscellaneous Revenues 283,068 1,833,767 14,434
Total Revenues 24,469,126 39,736,371 900,423
Expenditures:
Current:
General Goverment 12,729,205 2,660,218 - II
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Public Safety 1,346,749 21,289,280 --
Physical Environment 240,970 -- --
Transportation 3,161,666 3,265,087 --
Economic Environment 565,027 4,501,324 - II
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Human Services 4,108,295 675,564 --
Culture and Recreation 1,469,763 852,484
Debt Service 155,901 20,566 424,703
Capital Outlay -- -- --
Total Expenditures 23,797,576 33,264,523 424,703
IIExcess of Revenues Over/
(Under) Expenditures 671,550 6,471,848 475,720
IIOther Financing Sources (Uses):
Transfers from Other Funds 1,779,921 113,169 --
Transfers to Other funds (1,031,502) (899,295) --
Capital Lease Acquisition 156,698 -- - II
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Proceeds from Bends -- -- --
Total Other financing
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Sources/(Uses) 905,117 (786,126) --
Excess of Rennie, and Other
Sources Over/(Under) II
Expenditures & Other Uses 1,576,667 5,665,722 475,720
Fund Salence, October 1, 1988 10,275,988 19,890,831 813,820 I
Fund Balance, September 30, 1989 S 11,252,655 S 25,576,553 $ 1,289,540
._.:........e.
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TOTAL
Capital Beaer.ndi,
Projects Only
$ -- $ 37,938,385
2,052,940
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31,4% 14,305,763
3,405,134
-• 1,856,971
' 437,314 118,020 3,884,268
2,249,289
586,830 65,692,750
' 15,389,423
22,636,029
240,970
6,426,753
5,066,351
4,783,859
-- 2,342,247
-• 601,170
1,909,5 R 1,909,572
1,909,572 59,396,374
(1,322,742) 6,296,376
187,400 2,080,490
' (118,193) (2,048,990)
156,698
7,060,770 7,060,770
' 7,129,977 7,248,968
5,807,235 13,545,344
' 1,518,285 32,498,924
s 7,325,520 $ 46,044,268
The notes to the financial statements are an integral part of these statements.
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MONROE COUNTY, FLORIDA - BOARD OF COUNTY C05M1ISSIONERS '
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
GENERAL, SPECIAL REVENUE, DEBT SERVICE AND CAPITAL PROJECT FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
GENERAL FUND TYPES
Variance I
Favorable
Budget Actual (Unfavorable) '
Revenues:
Taxes S 9,704,01.3 S 9,652,235 S (51,808)
Licenses & Permits 184,178 138,254 (45,924) '
Intergovernmental Revenues 11,311,601 10,582,120 (729,481)
Charges for Services 2,027,230 2,802,296 775,066
Fines 6 Forfeitures 18,652 19,164 512
Interest Income 596,117 991,989 395,872 ,
Miscellaneous Revenues 357,163 283,068 (74,095)
Total Revenues 24,198,984 24,469,126 270,142
Expenditures: 3
Current:
General Goverment 13,407,738 12,729,205 678,533
Pubtic Safety 1,598,101 1,346,749 251,352
Physical Environment 264,300 240,970 23,330
Transportation 4,032,177 3,161,666 870,511
Economic Environment 1,008,399 565,027 443,372
Nunn Services 5,434,896 4,108,295 1,326,601
Culture and Recreation 1,609,919 1,489,763 120,156
Debt Service 409,939 280,901 129,038
Capital Outlay .. .. --
Total Expenditures 27,765,469 23,922,576 3,842,893
Excess of Revenues Over/(Under) Expenditures (3,566,485) 546,550 4,113,035 J
Other Financing Sources (Uses):
Reserve for Contingencies (321,655) -- 321,655
Transfers frost Other Funds 1,839,322 1,779,921 (59,401)
Transfers to Other Funds (1,031,502) (1,031,502) --
Capital Lease Acquisition 156,698 156,698 --
Proceeds from Tax Anticipation Notes •• .. --
Proceeds from Bonds -. -. --
Total Other Financing Sources/(Uses) 642,863 905,117 262,254
Excess of Revenues and Other Sources Over/(Under) 3
Expenditures and other Uses - Budgetary Basis (2,923,622) 1,451,657 4,375,289
Adjustments from Budgetary Basis to GAAP Basis 125,000 125,000 --
Excess of Revenues and Other Sources Over/(Under)
Expenditures and Other Uses • GMP Buis (2,798,622) 1,576,667 4,375,289
Fund Balance, October 1, 1988 10,275,988 10,275,988 --
Fund Balance, Septenbsr 30, 1989 S 7,477,366 S 11,852,655 S a'i4,375,289'
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SPECIAL REVENUE FUND TYPES DEBT SERVICE FUND TYPES
iVariance Variance
favorable lavorable
Budget Actual (Unfavorable) s dget Aetual (Unfavorable)
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S 27,533,807 $ 28,2(16,150 $ 752,343 S -- S -- S --
1,003,142 1,914,696 911,544 -- --
2,795,2%
583,755 2,883,676
602,838 88,380
19,083 890,602 808,471 (81,931)
--
1,291,447 1,837,807 546,360 -- -- --
751,946 2,051,469 1,299,523 50,000 77,518 27,518
II 5,250 79,541 74,291 14,434 14,434
33,964,643 37,656,167 3,691,524 940,402 900,423 (39,979)
II
2,965,384 2,660,218 305,166 -- -- --
II22,308,637 21,289,280 1,019,357 -- -- --
7,339,580 3,265,087 4,074,493 -- -- --
' 7,620,987 4,501,324 3,119,663 ---- -- --
941,686 675,564 266,122
1,081,610 852,484 229,126
582,447 20,566 561,881 878,152 424,703 453,449
42,840,331 33,264,523 9,575,808 878,152 --
424,703 453,449
1 (8,875,688) 4,391,644 13,267,332 62,250 475,720 413,470
(350,200) -- 350,200 (857,957) -: 857,957
113,169 113,169
(899,295) (899,295)
399,000 -: (399,000) -- ---- --
(737,326) (786,126) (48,800) (857,957) -- 857,957
II (9,613,014) 3,605,518 13,218,532 (795,707) 475,720 1,271,427
(9,613,014) 3,605,518 13,218,532 (795,707) 475,720 1,271,427
II17,234,880 17,234,880 813,820 813,820
1 S 7,621,866 $ 20,840,398 $ 13,218,532 S 18,113 S 1,289,540 S iie1,271,427
(contilwed)
' The notes to the financial statements are en integral part of these statements.
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MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS '
COMBINED STATEMENT OF REVENUES, EIPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
GENERAL, SPECIAL REVENUE, DEBT SERVICE AND CAPITAL PROJECT FUNDS - CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989II
CAPITAL PROJECT FUND TYPES
Variance i
Favorable
Budget Actual (Unfavorable) IIRevenues:
Taxes S -- S -- S --
licenses S Permits -- -- -- II
Intergovermm,tal Revenues 152,746 31,496 (121,250)
Charges for Services 75,000 -- (75,000)
Fines S forfeitures -- -- --
Interest Income -- 437,314 437,314 II
Miscellaneous Revenues 127,151 118,020 (9,131)
Total Revenues 354,897 586,830 231,933
Expenditures: II
Current:
General Goverment -. -- --
Public Safety -. .. --
II
Physical Environment -- -- --
Transportation .. -. --
Economic Environment -. -. --
Hunan Services -- -- -.
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Culture and Recreation -- -- --
Debt Service .. -- --
Capitaf Outfay 8,849,439 1,909,572 6,939,667
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Total Expenditures 8,849,439 1,909,572 6,939,867
Excess of Revenues Over/(Under) Expenditures (8,494,542) (1,322,742) 7,171,800
II
Other Financing Sources (Uses):
Reserve for Contingencies (265,768) -- 265,768
Transfers from Other Funds 187,400 187,400 --
Transfers to Other Funds (118,193) (118,193) --
Capitol Lease Acquisition -- -- --
Proceeds from Tax Anticipation Notes -. .. --
Proceeds from Bonds 7,091,567 7,060,770 (30,797) II
Total Other Financing Sources/(Uses) 6,895,006 7,129,977 234,971
Excess of Revenues and Other Sources Over/(Under) 1
Expenditures and Other Uses - Budgetary Basis (1,599,536) 5,807,235 7,406,771
Adjustments from Budgetary Basis to GMP Basis -- -- ..
Excess of Revenues and Other Sources Over/(Under)
Expenditures and Other Uses - GMP Basis (1,599,536) 5,807,235 7,406,771
Fund Balance, October 1, 1988 1,518,285 1,518,285 -- 1
Fud Bafame, September 30, 1989 S (81,251) S '.-:7,325,520. ...:7,406,771. 11
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TOTAL • MEMORANDUM ONLY
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Variance
Favorable
IIBudget Actual (Unfavorable)
$ 37,237,650 $ 37,938,385 S 700,535
II 1,187,320 2,052,940 665,620
75,150,045 76,305,763 (844,262)
2,685,985 3,405,134 719,149
1,310,099 1,656,971 546,872
II 1,398,063 3,558,290 2,160,227
489,564 495,063 5,499
II59,458,926 63,612,546 4,153,620
II 16,373,122 15,389,423 983,699
23,906,738 22,636,029 1,270,709
264,300 240,970 23,330
11,371,757 6,426,753 4,945,004
' 8,629,386 5,066,151
4,783,859 3,563,035
6,376,582 1,592,723
2,691,529 2,342,247 349,282
1,870,538 726,170 1,144,368
III8,849,439 1,909,572 6,939,867
80,333,391 59,521,374 20,812,017
II (20,874,465) 4,091,172 24,965,637
' (1,795,580) -- 1,795,580
2,139,891 2,080,490 (59,401)
(2,040,990) (2,048,990) --
156,698 156,698 --
' 399,000 •- (399,000)
7,091,567 7,060,770 (30,797)
' 5,942,586 7,248,968 1,306,382
(14,931,879) 11,340,140 26,272,019
II 125,000 125,000 --
' (14,806,879) 11,465,140 26,272,019
29,842,973 29,842,973 --
II $ =15,036,094 S 41,308,113 S 26,272,019
' The notes to the financial statements are an integral part of these statements.
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MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS '
COMBINED STATEMENT OF REVENUES, EIPENSES AND CHANGES IN RETAINED EARNINGS
ALL PROPRIETARY FUND TYPES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989 '
Internal Total
Enterprise Sondes (MNMrandun
Funds Funds Only) I
Operating Revenues:
Tolls S 850,912 S -- S 850,912 '
Charges for Services 7,966,417 4,878,0% 12,844,513
Franchise Fen 837,203 -- 837,203
Miscellaneous Revenue 25,051 15,586 40,637
Total Operating Revenue 9,679,583 4,893,682 14,573,265 ,
Operating Expenses: II
Services 2,811,200 251,438 3,062,638
Professional Services 3,175,450 250,361 3,425,811
Utility Services 122,654 -• 122,654
Insurance 202,649 1,156,578 1,359,227
II
Repairs and Maintenance 413,018 8,380 421,398
Operating Supplies 250,630 17,679 268,309
Other Operating Expenses 230,459 32,207 262,666
Depreciation 967,560 7,397 974,957
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Asserts and Paid Claims •- 3,270,154 3,270,154
Total Operating Expense 8,173,620 4,994,194 13,167,814
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Operating Income (loss) 1,505,963 (100,512) 1,405,451
Non-Operating Revenues (Expenses): I
Taxes 5,023 -- 5,023
Operating Grants 88,712 -- 88,712
Interest Incas 774,909 136,962 911,871
Interest Expanses end Fiscal Charges (730,690) -- (780,690) 11
Total Non-Operating Revsraes (Expenses) 87,954 136,962 224,916
Insane (Loss) Before Operating Transfers 1,593,917 36,450 1,630,367
Operating Trasfers: 3 Transfers to Other Funds (31,500) -- (31,500)
Total Operating Transfers (31,500) -- (31,500)
II
Net Income (Loss) 1,562,417 36,450 1,598,867
Retained Earnings - October 1, 1988 7,262,364 744,757 8,007,121 11
Retained Earnings - Septeebar 30, 1989 S 8,824,781 $ 781,207 S 9,605,988 I
The notes to the statements as an integral part of these steteaents. ■
I
12
11
II MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMI SSIONEAS
CONFINED STATEMENT OF CHANGES IN FINANCIAL POSITION
ALL PROPRIETARY FUNDS
' FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
Internal Total
II Enterprise Service
fundsOnly)
' Sources of Working Capital:
Operations
Net Income (Lose) $ 1,562,417 S 36,450 S 1,598,867
Item Not Requiring (Providing) Working Capital:
' Loss on Disposal of Assets 2,289 946 3,235
Depreciation and Dple[lom 965,272 7,435 972,707
Amortization of Deferred Charges 26,552 -- 26,552
Amortization of Cpital Appreciation
I on 1985 Refunding Improvasent Bade 167,180 167,180
Increase (Decrease) in Accrued CoopMrated Absences 15,803 4,451 20,254
II
Working Capital Provided (Used) by Operations 2,739,513 49,282 2,788,795
Inerease in Capital Leases 234,620 -• 234,620
Net Decrease in Restricted Assets 922,024 -- 922,024
' Total Sources (Uses) of Working Capital 3,896,157 49,282 3,945,439
Uses of Working Capital:
I Additions to Property, Plant and Equipment 1,131,763 17,572 1,149,335
Net Decrease in Current Liabilities
Payable from Restricted Assets 3,961 -- 3,961
II Dec
of Capital Leases 163,140 -• 163,140
Decrease in Due to Customers SBO,4B7 380,487
Retirement of Long-Term Debt and Portions
Becoming Current 315,000 -- 315,000
' Total Uses of Working Capital 1,994,351 17,572 2,011,923
Net Increase/(Decresse) In Working Capital $ 1,901,806 f 31,710 S 1,933,516
' ••••u••t•sY•• u•••sweloomm'••
Components of Set Increase (Decrease)
in Working Capital:
' Cash i Investments f 2,226,365 $ (74,402) f 2,151,963
Ascents Receivable37,728 106,530 144,25E
Due from Other Funds 7,382 331,582 338,964
II Accounts
from Other Governeent 137,954 381 138,335
Accents Payable (321,375) (63,501) (384,876)
Accrued Wages Payable (34,546) (2,037) (36,583)
Accrued Payroll Taxes and Retirement Payable (8,992) (494) (9,416)
II Claim & Judgments Payable 190,243 (248,851) (58,608)
Due to Customers (SBO,f87) (380,487)
Contracts Payable 109,219 248 109,467
Due to Other Funds 117,526 (17,422) 100,104
' Due to Other Government -- (36) (36)
Capital Lessee Payable (99,293) (99,293)
Other Current Liabilities (79,918) (288) (80,206)
IINet Increase/(Decrease) In Working Capital $ 1,901,806 $ 31,710 t 1,933,516
' The notes to the statsents are an integral part of these statements.
13
1
MONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FINANCIAL STATEMENTS
SEPTEMBER 30, 1989
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accounting policies and the presentation of the financial report of the
Board of County Commissioners of Monroe County, Florida have been designed
to conform to generally accepted accounting principles as applicable to '
governmental units, in accordance with the Governmental Accounting Standards
Board (GASB) . GASB embodies the official pronouncements previously issued
by the National Council on Governmental Accounting (NCGA) . The following is
a summary of the significant accounting policies.
Reporting Entity - The Board of County Commissioners is an Integral
component of Monroe County, a Non-Charter County established under the
Constitution and the laws of the State of Florida. There are six offices
elected County-wide, which are as follows: Board of County Commissioners,
composed of five members, Clerk of Circuit Court, Property Appraiser,
Sheriff, Supervisor of Elections and Tax Collector.
The Board of County Commissioners is the legislative body for Monroe County
and as such budgets and provides all the funding used by the separate
Constitutional Offices with the exception of fees collected by the Clerk
of Circuit Court and the Tax Collector. Under the direction of the Clerk
of Circuit Court, the Monroe County Finance Department maintains the
accounting system for the Board's operations, including those of the
Supervisor of Elections and Clerk of Circuit Court, which are Included in
the General fund, but excluding those of the Property Appraiser, Sheriff
and Tax Collector, each of which maintains its own accounting system.
For financial reporting purposes, the Board includes all funds and account
groups of governmental operations that are controlled by or dependent upon
the Board, as determined on the basis of budgetary oversight, taxing
authority, the County's obligation to fund any deficits that may occur or
other generally accepted manifestations of oversight. Services provided
by the Board and accounted for within these financial statements Include
police services for unincorporated areas of the County, health and social
services, emergency medical services, cultural and recreational programs,
solid waste services and other governmental services.
Basis of Presentation - The accounts of the Board are organized on the
basis of funds and account groups, each of which is considered a separate j
accounting entity. Fund structures, where applicable, have been designed
to comply with all requirements of the bond resolutions. The operations
of each fund are accounted for with a set of separate self-balancing
accounts comprised of Its assets, liabilities, equities, revenues and
expenditures, or expenses, as appropriate. The various funds are grouped
by type in the financial statements. The following fund types and account
groups are used by the Board:
-14-
I
MONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FINANCIAL STATEMENTS
SEPTEMBER 30, 1989
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Governmental Fund Types:
' General Fund - The General fund fs the general operating fund of the
Board. All general tax revenues and other receipts that are not
required either legally or by generally accepted accounting principles to
be accounted for in other funds are accounted for in the General Fund.
Special Revenue Funds - Special Revenue Funds are used to account for
the proceeds of specific revenue sources (other than those associated
' with expendable trusts or major capital projects) requiring separate
accounting because of legal or regulatory provisions or administrative
action.
' Debt Service Funds - Debt Service Finds are used to account for the
payment of principal , interest and other expenditures related to long-
term debt, other than bonds and loans payable fran the operations of
Enterprise Funds.
Capital Project Funds - Capital Project Funds are used to account for
' financial resources segregated for the acquisition or construction of
major capital facilities other than those financed by enterprise
operations.
' Proprietary Fund Types:
Enterprise Funds - Enterprise Funds are used to account for operations
' that are financed and operated in a manner similar to private business
enterprises - where the stated intent is that the cost (expenses,
including depreciation) of providing goods Cr services to the general
' public on a continuing basis be financed primarily through user charges
or where periodic determination of revenues earned, expenses Incurred,
and/or net Income is deemed appropriate for capital maintenance, public
' policy, management control , accountability or other purposes.
Internal Service Funds - Internal Service Funds are used to account for
the financing of goods or services provided by one department to other
' departments of the County or to other government units on a cost reim-
bursement basis.
Account Groups:
General Fixed Assets Account Group - This account is established to
account for all fixed assets of the Board, other than those accounted
for in the Enterprise and Internal Service Funds.
' -15-
1
MONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FINANCIAL STATEMENTS
SEPTEMBER 30, 1989 i
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) '
General Long-Term Debt Account Group - This account group is established
to account for the long-term debt of the Board financed fran governmental
funds.
Basis of Accounting - The accounting and financial reporting treatment
applied to a fund is determined by its measurement focus. All govern-
mental funds are accounted for using a current financial resources
measurement focus. With this measurement focus, only current assets and
current liabilities generally are Included on the balance sheet. Operating
statements of these funds present increases ( i .e., revenues and other
financing sources) and decreases (I .e., expenditures and other financing
uses) in net current assets.
All proprietary funds are accounted for on a flow of economic resources
measurement focus. With this measurement focus, all assets and all
liabilities associated with the operation of these funds are Included on
the balance sheet. Fund equity (i .e., net total assets) is segregated
into contributed capital and retained earnings components. Proprietary
fund-type operating statements present increases (e.g. , revenue) and
decreases (e.g., expenses) In net total assets.
Basis of accounting refers to when revenues and expenditures or expenses
are recognized in the accounts and reported in the financial statements.
Basis of accounting relates to the timing of the measurements made
regardless of the measurement focus applied.
The modified accrual basis of accounting Is followed In the Governmental I
Fund Types. Under the modified accrual basis of accounting, revenues are
recognized In the accounting period in which they become both measurable
and available to finance expenditures of the current period. Available
means collectible within the current period or soon enough thereafter to
be used to pay liabilities of the current period. Expenditures are
recorded when the related fund ! lability is incurred. Exceptions to this j
general rule include: ( 1) accumulated overtime pay and accumulated vaca-
tion pay, which are not recorded as expenditures; (2) prepaid items, which
are reported only on the Balance Sheet and do not affect expenditures; and
(3) principal and interest on general long-term debt, which are recognized
when due. Budgets for Governmental Funds are also prepared on the modified
accrual basis.
In applying the susceptibility-to-accrual concept to intergovernmental
revenues, the legal and contractual requirements of the numerous Individ-
ual programs are used as guidance. There are, however, essentially two
types of these revenues. In one, monies must be expended on the specific
purpose or project before any amounts will be paid to the Board; therefore
-16-
I
MONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FINANCIAL STATEMENTS
SEPTEMBER 30, 1989
' NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
revenues are recognized based upon the expenditures recorded. In the other,
monies are virtually unrestricted as to purpose of expenditure and substan-
tially irrevocable; i .e., revocable only for failure to comply with prescribed
compliance requirements, such as with equal employment opportunity. These
resources are reflected as revenues at the time of receipt or earlier If
they meet the availability criterion.
Licenses and permits, charges for services, and miscellaneous revenues
' (except investment earnings) are recorded as revenues when received in
cash, because they are generally not measurable until actually received.
Investment earnings and most fines and forfeitures are recorded as earned
since they are measurable and available.
' Proprietary Funds use the accrual basis of accounting. Revenues are
recognized In the period in which they are earned and expenses are
recognized In the period Incurred.
Budgets and Budgetary Data - The following are the statutory procedures
followed by the Board of County Commissioners in establishing the budget
for Monroe County.
1) On or before May 1 of each year, the Sheriff; the Clerk of Circuit
' Court; the Tax Collector, and the Supervisor of Elections shall each
submit to the Board of County Commissioners a tentative budget for their
respective offices for the ensuing fiscal year.
' 2) Within fifteen days after certification of the ad valorem tax roll
by the Property Appraiser, the County Budget officer submits to the
Board a proposed budget for the fiscal year commencing the following
' October 1 . The budget includes proposed expenditures and the means of
financing them.
' 3) By Board resolution, a tentative budget Is submitted to the public.
Public hearings are held to obtain taxpayer comments.
' 4) Fifteen days after adoption of the tentative budget, a f'nal budget
is submitted for review and adoption at a final public hear'ng.
5) Prior to, or on September 30, the County's budget is legally enacted
' through passage of a resolution. Accordingly all fund types have an
adopted budget as required by Florida Statute 129.03.
' 6) During the year, the County Administrator acts on Intradepartmental
budget changes that do not alter the total revenue or expenditures
budgeted to a cost center. A cost center represents a particular area
' -17-
I
MONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS '
NOTES TO COMBINED FINANCIAL STATEMENTS
SEPTEMBER 30, 1989 '
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) '
of County operations or a department. All other budget changes (whether
they are transfers between departments or alterations of total revenues
or expenditures in a fund) are approved by the Board. The budgetary
data presented herein was amended by the Board during the year in a
legally permissible manner.
7) Florida Statute 129, Section 7, as amended in 1978, provides that
only expenditures In excess of total fund budgets are unlawful . However,
because the Board acts on all budget changes between cost centers, this
becomes the level of control .
B) Budgeted to Actual Expenditure reports are employed as a management
control device during the year for all fund types.
9) Budgets for all funds are adopted on a basis consistent with generally
accepted accounting principles (GAAP) , except for revenues and expend-
itures relative to tax anticipation notes for governmental funds and
revenues and expenditures relative to debt and capital outlay for
proprietary funds. j
10) All appropriations lapse at year end.
Investments - Investments are stated at cost, which approximates market.
The Monroe County Board of County Commissioners pools cash and Investments
of the Board, excluding those requiring or benefiting by separate invest-
ment. This gives the Board the ability to maximize Its yield on the
short-term investment of cash, increasing its Interest Income accordingly. ■
Interest earned on pooled Investments is allocated to the participating
funds based on their average daily balance. Individual fund deficits are
ignored in the allocation of Interest.
General Fixed Assets - General Fixed Assets are recorded as expenditures
in the General Fund, Capital Project Funds and other Governmental Fund
types at the time of purchase and are capitalized at cost in the General
Fixed Asset Account Group. Fixed assets consisting of certain Improve-
ments including roads, bridges, curbs and gutters, streets and sidewalks,
drainage systems and lighting systems have not been capitalized. Gifts or
contributions are recorded in General Fixed Assets at fair market value
at the time received. There Is no depreciation expense recorded on 1
General Fixed Assets.
-18- '
I
MONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FINANCIAL STATEMENTS
SEPTEMBER 30, 1989
' NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Enterprise and Internal Service Fund Fixed Assets - Additions to
Enterprise and Internal Service Fund Fixed Assets are stated at cost.
Depreciation has been provided using the straight-line method. The
estimated useful lives of various classes of depreciable fixed assets
are as follows:
Life - Years
Buildings and other improvements 10 - 20
' Machinery and equipment 3 - 10
Sanitary landfill sites 1 - 10
Improvements other than buildings 50
Capital Lease Obligations - Capital lease obligations for non-Enterprise
Funds are accounted for in the General Long-Term Debt Account Group. The
t capitalized lease obligations are stated at the original fair market value
of leased assets capitalized, less payments since the Inception of the
lease discounted at the Implicit rate of interest in the lease. Also, in
the year an asset is acquired by capital lease, the expenditure for the
' asset and the offsetting amount of the financing source are reflected in
the Statement of Revenues, Expenditures and Changes in Fund Balances.
Assets acquired under capital leases In non-Enterprise Funds are accounted
' for in the General Fixed Assets Account Group. Capital lease obligations
of Enterprise Funds and the cost of assets so acquired are reflected In
the accounts of those funds.
Lhamortlzed Debt Expense - Unamortized debt expense is amortized by using
the straight-line method over the life of the debt in Enterprise Funds.
' Encumbrances - Encumbrance accounting, under which purchase orders are
recorded to reserve that portion of the applicable appropriation, is
employed in the Governmental Fund types. Encumbrances are not the
' equivalent of expenditures; therefore, the encumbrances are reported as
reservations of fund balances at year end.
Property Taxes - Property taxes, based on assessed values at January 1,
' become due and payable on November 1st of each year. A four percent
discount is allowed If the taxes are paid In November, with the discount
declining by one percent each month thereafter. Taxes become. delinquent
' on April 1st of each year, and tax certificates for the full amount of
any unpaid taxes and assessments must be sold not later than June 1st of
each year. No accrual for the property tax levy becoming due in November
of 1989 is included In the accompanying financial statements, since such
taxes are collected to finance expenditures of the subsequent period.
' -19-
I
1
MONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FINANCIAL STATEMENTS
SEPTEMBER 30, 1989 '
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) '
Compensated Absences - Board policy grants employees annual leave and sick
leave. Upon termination of employment, employees with six months or more
of credited service can receive payment for accumulated annual leave. In
general , sick leave payments are granted upon termination of employment
to employees with five years or more of credited service. The maximum
payment Is subject to percentages and maximum hour limitations.
Accumulated compensated absences is reflected In the General Long-Term
Debt Account Group for Governmental Funds. Proprietary Fund Types reflect
compensated absences on the accrual basis as a long term liability. +�
Total Columns on Combined Statements - Overview - Total columns on the ■■
combined Statements - Overview (General Purpose Financial Statements) are
captioned "Memorandum Only" to indicate that they are presented only to
facilitate financial analysis. Data in these columns do not present
financial position, results of operations or changes In financial position
in conformity with generally accepted accounting principles, and such data
is not comparable to a consolidation. Interfund eliminations have not
been made In the aggregation of this data.
NOTE 2 - CASH AND INVESTMENTS J
Cash and Investments consist of the following at September 30, 1989:
Cash and Restricted Cash
Investments and Investments Total
Amount invested In Board's
pooled cash program $39,800,659 $ 849,895 $40,650,554
Other cash and Investments 6,414,699 11 ,182,548 17,597,247
Total $46,215,358 $12,032,443 $58,247,801
Florida Statute 125.31 authorizes the County to invest surplus funds In
the following:
a) the Local Government Surplus Funds Trust Fund under the management
of the State Board of Administration
b) negotiable direct obligations of, or obligations of which the prin-
cipal and Interest are unconditionally guaranteed by the U.S.
Government
c) interest bearing time deposits or savings accounts in banks and
savings and loans organized under state laws or doing business in
and situated in the state, provided collateral requirements are met
d) obligations of the Federal Home Loan Mortgage Corporation
e) obligations of the Federal National Mortgage Association
-20-
a
MONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FINANCIAL STATEMENTS
SEPTEMBER 30, 1989
NOTE 2 - CASH AND INVESTMENTS (Continued)
Deposits - At year end, the Board of County Commissioners had demand
deposits of $9,379,704. Demand and time deposits are fully insured In
accordance with Florida Statute 280; which established the multiple
financial Institution collateral pool .
Investments - The Board's investments at year end are shown below. The
Government securities are held by a third party custodian in the County's
name.
Carrying Market
Amount Value
Local Government Surplus Funds Trust Fund $ 40,650,554 $ 40,650,554
U.S. Government Securities 8,217,543 8,368,733
' $ 48,868,097 $ 49,019,287
' NOTE 3 - MORTGAGES RECEIVABLE
Mortgages receivable at September 30, 1989 consist of the following:
Community Development Block Grant:
Second Mortgage Receivable from individual , secured
' by land and buildings, payable in monthly installments
of $1 ,647 Including interest at 3%, final payment due
March 1, 2004 $ 232, 156
' Second Mortgage Receivable from Individual , secured by
land and buildings, payable in monthly Installments
of $1 ,975 including interest at 3%, final payment due
' March, 2004 278,392
$ 510,548
These mortgages consist of grant funds loaned to participants in the
Board's Community Development Block Grant. Mortgages under this program
' must keep the related property available as "Affordable Housing", follow
all Federal , State and County regulations concerning Community Development
Block Grants, and keep rents at levels approved by the Affordable Housing
Section of the Land Development Regulations. If the property is removed
from this program, the balance of the mortgage becomes due and payable.
i -21-
i
I
MONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FINANCIAL STATEMENTS
SEPTEMBER 30, 1989
NOTE 4 - INTERFUND BALANCES I
Individual fund interfund receivable and payable balances at September
30, 1989 are as follows:
lnterfund lnterfund
Fund Receivable Payable
General Fund $ 894,417 $ 418,258
Special Revenue Funds:
Community Development Block Grant - 18,863
Fine and Forfeiture 75,600 108,835
Road and Bridge 68,511 17,770
Law Library
Tourist Development District 1 43,596 303
Tourist Development District 2 43,342 53
Tourist Development District 3 21,576 89
Tourist Development District 4 - 69,680
Tourist Development District 5 - 44,275
Impact Fees - Roadway 4,192 -
Fire and Ambulance District 5 3,442 53,831
Fire and Ambulance District 6 3,720 83,256
Fire and Ambulance District 1 9,871 370,427
Translator 360
Planning, Building and Zoning 504 55,490
Parks and Beaches - 2,765
Upper Keys Health Care 5 61 ,574
274,719 887,211 II
Debt Service Funds:
1988 Bond Issues 61 ,815 -
Capital Project Funds:
Capital Project 5,734 126,61E 7■
Enterprise Funds: r
Municipal Service District - 164,252
Card Sound Bridge 7,382 3,371 1
7,382 167,623
Internal Service Funds:
Workmen's Compensation 163,200 6,601
Group Insurance 204,647 9,892
Risk Management Fund 5,274 985
373,121 17,478 1
S1 ,617,188 81 ,617, 168
-22-
I
MONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FINANCIAL STATEMENTS
SEPTEMBER 30, 1989
NOTE 5 - RESTRICTED ASSETS
Restricted Assets include those provided for by resolution adopted by
the County Commission for the issuance of the Municipal Service District
Revenue Bonds, Refunding Improvement Revenue Bonds, Series 1983 and
Improvement Revenue Bonds, Series 1988. Total restricted assets as of
e September 30, 1989 are as follows:
Cash and
Municipal Service District Investments
Debt Service Reserve Fund $ 966,194
Renewal and Replacement Fund 2,019,394
Sinking Fund 652,625
3,638,213
' Refunding Improvement Revenue
Bonds, Series 1983 Debt
Service Fund
' Debt Service Reserve Fund 471 ,773
Sinking Fund 442,458
914,231
Improvement Revenue Bonds,
' Series 1988 A and B
Debt Service Fund-Sinking Fund 313,495
Construction Trust Funds:
General Fund 59,133
Capital Projects 7,107,371
' 7,479,999
$12,032,443
NOTE 6 - RESERVES FOR RESTRICTED ASSETS
' Reserves representing the excess of amounts provided for certain
restricted asset accounts over the liabilities payable therefrom are
established by a reduction of retained earnings or fund balance.
The following schedule reflects the reserve account balances at September
30, 1989:
-23-
I
MONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS I
NOTES TO COMBINED FINANCIAL STATEMENTS
SEPTEMBER 30, 1989 j
NOTE 6 - RESERVES FOR RESTRICTED ASSETS (Continued) 1
Enterprise Funds - Municipal Service District:
Reserved for debt service - reserve account $ 966,194 ,
Reserved for debt service - Interest account 362,316
Reserved for renewal and replacement account 1,958,342 3
3,286,852
Capital Projects Fund - I
Reserved for Construction Trust Fund 6,596,320 777
General Fund - ■
Reserved for Construction Trust Fund 59, 133 ■
$ 9,942,305 1
Retained earnings are reserved to the extent of the excess of restricted
assets over liabilities payable from restricted assets as follows:
Total restricted assets $ 10,804,717
Liabilities payable from restricted assets 862,412
Reserved retained earnings $ 9,942,305 1
NOTE 7 - PROPERTY, PLANT AND EQUIPMENT
A summary of changes In General Fixed Assets follows:
1988 Additions Deductions 1989 j
Land $ 6,961 ,740 $ 504,459 $ 186,561 $ 7,279,638
Buildings 18,769,215 2,466,684 491 ,447 20,744,452 1
Equipment 11 ,976,320 2,561 ,162 437,302 14,100,180
Construction in
Progress 1 ,495,050 2,925,351 958,459 3,461,942
$39,202,325 $ 8,457,656 $ 2,073,769 $ 45,586,212 1
-24-
IMONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
INOTES TO COMBINED FINANCIAL STATEMENTS
SEPTEMBER 30, 1989
NOTE 7 - PROPERTY, PLANT AND EQUIPMENT (Continued)
I
Enterprise fund property, plant and equipment consisted of the following
at September 30, 1989:
I Municipal Card
Service Sound
District Bridge Total
ILand $ 214,105 $ - $ 214,105
Buildings 16,837 10,536 27,373
Improvements 145,736 2,519,269 2,665,005
I Equipment 11,662,860 54,515 11,717,375
Construction In Progress 578,355 95,024 673,379
I
Total Property Plant and Equipment 12,617,893 2,679,344 15,297,237
Less Accumulated Depreciation 5,919,843 1,128,509 7,048,352
Net Property Plant and Equipment $ 6,698,050 $ 1 ,550,835 $ 8,248,885
I
Internal service fund property, plant and equipment consisted of the
Ifollowing at September 30, 1989:
Workmens' Group Risk
ICompensation Insurance Management Total
Equipment $ 18,817 $ 3,053 $ 10,800 $ 32,670
Less Accumulated
' Depreciation 4,519 1,143 1 ,360 7,022
Net Equipment $ 14,298 $ 1 ,910 $ 9,440 $ 25,648
' NOTE 8 - LONG-TERM DEBT
IThe following is a summary of changes in long-term debt for the year ended
September 30, 1989.
Accrued Capitalized
I Revenue Compensated Lease Obli-
gations Total
' Payable, 1988 $10,920,167 $ 526,468 $ 374,716
391 ,318 $11 ,821 ,351
Debt issued 7,432,180 339,263 8,162,761
Debt retired 330,000 - 191 ,295 521,295
IPayable, 1989 S18,022,347 $ 865,731 $ 574,739 $19,462,817
I -25-
I
1
MONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FINANCIAL STATEMENTS
SEPTEMBER 30, 1989 j
NOTE 8 - LONG-TERM DEBT (Continued)
* Includes increased value accretion on Municipal Service District
Refunding Improvement, Series 1985 Capital Appreciation Bonds.
Bonds payable at September 30, 1989 are composed of the following issues:
Enterprise Revenue Bonds - $9,211 ,774 1985 Municipal 3 Service District Refunding Improvement Bonds due in
annual installments of $315,000 to $805,000 on October
1 , 1989 to October 1 , 2011 ; interest at 6.75% to 9.30%
( including Capital Appreciation Bond accreted interest
of $560,573) $ 8,762,347
Revenue Bonds - $2,155,000 1983 Refunding Improvement j
Revenue Bonds, Series 1983 due In annual installments ■■■
of $30,000 to $190,000 through July 1, 2011; interest
at 7.40% to 9.25% $ 1 ,995,000 J
Revenue Bonds - $5,000,000 1988 Improvement Revenue
Bonds, Series 1988A due In annual installments of
$190,000 to $650,000 through December 1 , 2008; interest
at 6.90% to 7.60% $ 5,000,000
Revenue Bonds - $2,265,000 1988 Improvement Revenue j
Bonds, Series 19888 due in annual Installments of
$130,000 to $300,000 through December 1, 1998; Interest
at 5.90% to 6.90% $ 2,265,000 j
Debt Service Funding Requirements - The total annual debt service
requirements for all bonds outstanding at September 30, 1989, consisting
of Interest payments of $20,669,483 and principal payments of $16,931 ,774
are as follows:
Year Ended Revenue Bonds
September 30 Amount Interest Rate
1990 1 ,802,036 6. 10$-9.30%
1991 1 ,799,472 6.20%-9.30%
1992 1 ,808,542 6.30%-9.30%
1993 1 ,812,272 6.40%-9.30%
1994 1 ,809,432 6.50%-9.30%
1995-1999 9,052,085 6.60%-9.30%
2000-2004 9,045,007 7.10%-9.30%
2005-2008 8,297,224 7.50%-9.25%
Thereafter 2,175,187 9.00%-9.25%% ■
TOTAL $ 37,601 ,257
-26-
■ MONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FINANCIAL STATEMENTS
SEPTEMBER 30, 1989
NOTE 8 - LONG-TERM DEBT (Continued)
The amount available In the Debt Service Fund to service the 1983, 1988A
and 19808 revenue bonds is $1,227,726.
Restrictive Covenants and Collateral Requirements - The 1983 Refunding
Improvement Revenue Bonds are payable from and secured by a lien on and
pledge of the racetrack funds received by Monroe County from the State of
Florida.
The 1985 Municipal Service District Refunding Improvement Bonds are payable
t solely from and secured by a prior lien upon and pledge of ( i ) charges
for service levied annually against residential property within the
Monroe County Municipal Service District (the "District") , Monroe County,
Florida for the availability and furnishing of certain solid waste
disposal services, (Ii ) payments received from franchisee solid waste
collectors with respect to commercial property within the District, (iIi )
all other non ad valorem funds received by the District with respect to
' furnishing services of the solid waste facilities to the residents of the
District excluding any state or federal funds received from time to time
by the District and (iv) certain investment Income received by the
' District. Under the terms of the enterprise revenue bonds issue, the
Municipal Service District is required, among other things, to establish
rates and to collect fees and charges which will be sufficient at all times
to pay the cost of maintenance and operations, principal and interest
' requirements of the outstanding revenue bonds and to create and maintain
specified reserves for such purposes. The Municipal Service District was
in compliance with those covenants for the year ended September 30, 1989.
' The Bonds and the interest payable thereon will not constitute a general
obligation of the District, Monroe County or the State of Florida, or a
pledge of the faith and credit of the District, Monroe County, the State of
' Florida or any political subdivision thereof. Neither the Bonds, nor any
Interest or premium thereon, shall be payable from the ad valorem tax
revenues of the District, Monroe County or the State of Florida.
' The 1988 Series A and B Improvement Revenue Bonds are payable from and
secured by a first lien upon and pledge of the Guaranteed Entitlement
portion of the Revenue Sharing Trust Fund for Counties and the Second
Guaranteed Entitlement for Counties paid by the State of Florida.
NOTE 9 - PRIOR YEAR DEFEASANCE OF DEBT
On December 6, 1985, the Board defeased Municipal Service District
Improvement Bonds, Series 1980 by placing the proceeds of the new bonds in
' an irrevocable trust to provide for ail future debt service payments on the
' -27-
MONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FINANCIAL STATEMENTS
SEPTEMBER 30, 1989
NOTE 9 - PRIOR YEAR DEFEANSANCE OF DEBT (Continued) J
old bonds. Accordingly, the trust account assets and the liability for the
defeased bonds are not included in the Board's financial statements. At
September 30, 1989, $7,595,000 of bonds outstanding relative to the Series
1980 Issue are considered defeased.
NOTE 10 - LEASE OBLIGATIONS
Capitalized lease obligations consist of equipment lease-purchases
accounted for in the General Long-term Debt Account Group and General
Fixed Assets Account Group.
The future minimum payments under capitalized leases consist of the r�following at September 30, 1989:
General Long-
Fiscal year ending September 30: Term Debt
1990 $ 287,552 j
1991 229,949
1992 131 ,716
Total minimum payments 649,217
Amounts representing Interest 74,478 j
Present value of net minimum
lease payments $ 574,739
Leased equipment which has been capitalized as of September 30, 1989:
General Fixed Assets:
General Government $ 665,390
Municipal Service District 234,620 ■
Total $ 900,010
Rental expense under operating leases for the current year amounted to
$502,933. j
-28 J
111
E
MONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FINANCIAL STATEMENTS
ISEPTEMBER 30, 1989
INOTE 11 - CONTRIBUTED CAPITAL
Contributed capital consists of the following at September 30, 1989:
I Enterprise Funds - Contributions from
Other Funds:
Municipal Service District $ 2,805,649
ICard Sound Bridge 2,761
$ 2,808,410
INOTE 12 - FUND DEFICIT
Enterprise Funds - Muncipal Service District - The accumulated deficit of
I
$404,950 represents the accumulated operating losses since the District's
inception. It Is attributable to depreciation expense recorded on contri-
buted assets and additional funding of restricted assets. The deficit
I will be eliminated by continuing to collect charges and fees as increased
in the prior year.
NOTE 13 - SEGMENTS OF ENTERPRISE ACTIVITIES
I
Municipal Service District operating revenues are generated primarily by
billings for mandatory garbage collection. Card Sound Bridge operating
I revenues are generated through tolls for the use of the Bridge. The key
financial data for the year ended September 30, 1989 for the above services
are as follows:
I Municipal Card
Service Sound
District Bridge Totals
IOperating Revenues $ 8,826,315 $ 853,268 $ 9,679,583
Operating Expenses 6,770,541 435,519 7,206,060
IDepreciation 914,621 52,939 967,560
Total Operating Expenses 7,685,162 488,458 8,173,620
IOperating Income (Loss) 1, 141 ,153 364,810 1 ,505,963
Taxes 5,023 - 5,023
Operating Grants 88,712 - 88,712
I Interest Income 651,797 123,112 774,909
Interest Expense and Other
Debt Service Costs (780,690) - (780,690)
IOperating transfers out (28,500) (3,000) (31 ,500)
Net Income (Loss) $ 1,077,495 $ 484,922 $ 1,562,417
I -29-
I
I
MONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FINANCIAL STATEMENTS 1
SEPTEMBER 30, 1989 1
NOTE 13 - SEGMENTS OF ENTERPRISE ACTIVITIES (Continued)
Municipal Card
Service Sound
District Bridge Totals
Net Increase (Decrease)
In Working Capital $ 1 ,497,647 $ 404,159 $ 1,901,806
Assets $16,321,842 $ 3,282,645 $19,604,487 I
Bonds Payable $ 8,762,347 $ - $ 8,762,347
Contributed Capital $ 2,805,649 $ 2,761 $ 2,808,410
Fund Equity $ 5,687,551 $ 3,137,230 $ 8,824,781 "�
Acquisition of Property, i
Plant and Equipment $ 997,544 $ 134,219 $ 1,131,763
NOTE 14 - BUDGETARY - GAAP REPORTING RECONCILIATION
The accompanying Combined Statement of Revenues, Expenditures and Changes II
in Fund Balances - Budget and Actual - General , Special Revenue, Debt
Service and Capital Project Funds for the year ended September 30, 1989 "�
presents comparisons of the legally adopted budget with actual data on a i
budgetary basis. Because certain accounting principles aplied for pur-
poses of developing data on a budgetary basis differ from those used to
present financial statements in conformity with GAAP, a reconciliation of
resultant basis, timing and perspective differences In the Excess of
Revenues and Other Sources over Expenditures and Other Uses for the year
ended Septemeber 30, 1989 Is presented as follows; J
General
Excess of revenues and other sources
over expenditures and other uses-
budgetary basis $ 1,451,667 +■�
Adjustments: ■
To adjust expenditures for payment
of tax anticipation note 125,000 J
Excess of revenues and other sources
over expenditures and other uses -
GAAP basis $ 1 ,576,667
-30-
I
3
MONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FINANCIAL STATEMENTS
SEPTEMBER 30, 1989
NOTE 15 - RETIREMENT PLAN
Substantially all full-time Board employees are participants in the
Florida Retirement System "The System", a defined benefit, multiple
employer public retirement system, which is controlled by the State
Legislature and administered by the State of Florida, Department of
Administration, Division of Retirement. The plan covers approximately
478,000 full-time employees of various governmental units within the
State of Florida.
The System provides for vesting of benefits after 10 years of creditable
service. Normal retirement benefits are available to employees who retire
at or after age 62 with 10 or more years of service. Early retirement is
available after 10 years of service with a 5% reduction of benefits for
' each year prior to the normal retirement age. Retirement benefits are
based upon age, average compensation and years-of-service credit where
average compensation is computed as the average of an individual 's five
' highest years of earnings.
The Board has no responsibility to the System other than to make the
' periodic payments required by state statutes. Ten-year historical trend
information showing the System's progress in accumulating sufficient
assets to pay benefits when due is presented in the System's June 30, 1988
Comprehensive Annual Financial Report.
' The amount reported below as "pension benefit obligation" is a standardized
disclosure measure of the present value of pension benefits, adjusted for
the effects of projected salary increases estimated to be payable In the
future as a result of employee service to date. The measure is the
actuarial present value of credited projected benefits and is intended to
' assist users in assessing the plan's funding status on a going-concern
basis, assess progress made in accumulating sufficient assets to pay bene-
fits when due, and make comparisons among government pension plans and
employers. The System does not conduct separate measurements of assets
and pension benefit obligations for individual employers. The pension
benefits obligation at June 30, 1988 for the System as a whole, determined
throigh an actuarial valuation performed as of that date, was $23.4
billion. The System's net assets available for benefits on that date
(valued at market) were $14.5 billion, resulting to an unfunded pension
benefit obligation of $8.9 billion.
' Participating employer contributions are based upon state-wide rates
established by the State of Florida. These rates are applied to employee
salaries as follows: regular employees, 14.38%, special risk employees,
17.985 and elected officials, 18.925. The Board's contributions of
approximately $1 ,838,000 made during the year ended September 30, 1989
were made in accordance with contribution requirements determined by the
-31-
MONROE COUNTY, FLORIDA I
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FINANCIAL STATEMENTS J
SEPTEMBER 30, 1989
NOTE 15 - RETIREMENT PLAN (Continued)
actuarial valuation of the system as of June 30, 1988. These contribu- I
tions represented approximately 0.14% of total contributions required of
all participating employers during the fiscal year of the System ended
June 30, 1988. I
Total payroll for Board employees during the fiscal year ended September
30, 1989 was approximately $13,155,000, with the portion attributed to
employees covered by the System being $12,898,000. The contribution to
the System for the year was approximately 14% of total payroll .
There were no changes In actuarial assumptions, benefit provisions, ■
actuarial funding methods or any other significant factors that affected
the Board's contribution during the fiscal year ended September 30, 1989.
Effective January 1, 1990 contribution rates will increase to cover future
normal costs and to amortize the unfunded liability determined as of June
30, 1988.
NOTE 16 - INTERFUND TRANSFERS 3
Operating transfers during the year ended September 30, 1989, consisted of
the following:
Operating Operating
Fund Transfers In Transfers Out
General Fund $ 1,779,921 $ 1,031,502 ]
Special Revenue Funds:
Community Development Block Grant 1,814 -Fine and Forfeiture 94,600 - 1
Road and Bridge - 14,000
Fire and Ambulance District 5 3,442 51,484
Fire and Ambulance District 6 3,442 83,744
Fire and Ambulance District I 9,871 353,341
Translator - 10,626
Planning, Building and Zoning - 324,526
Upper Keys Health Care - 61,574
113,169 899,295
Capital Projects Fund:
General Projects 187,400 118,193
Enterprise Fund:
Municipal Service District - 28,500 1
Card Sound Bridge - 3,000 ■
- 31 ,500 J
$ 2,080,490 $ 2,080,490
-32-
3
I
MONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO COMBINED FINANCIAL STATEMENTS
SEPTEMBER 30, 1989
tNOTE 17 - LITIGATION
The Board is a defendant in various law suits and is Involved In other
disputes wherein substantial amounts are claimed. In the opinion of the
Board these sults and claims should not result in judgements or settle-
ments which, in aggregate would have a material adverse effect on the
Board's financial condition.
NOTE 18 - COMMITMENTS AND CONTINGENCIES
Self Insurance Programs - The Board Is self-insured for losses in the
areas mentioned below. Claims are paid from the Group Insurance,
Workmen's Compensation and Risk Management Internal Service funds which
t are funded by contributions from other funds and in the case of Group
Insurance, employees. The contributions are determined by projected
losses based on historical claims experience.
' Estimated liabilities for claims and judgements are accrued as liabilities
of the funds. As of September 30, 1989, there are no material long-term
' liabilities for claims and judgements.
Grant Programs - The Board participates In a number of federally assisted
grant programs. These programs are subject to financial and compliance
audits by the grantors or their representatives. As of February 28, 1990
there were no material questioned a- disallowed costs as a result of grant
audits in process or completed.
1
-33-
MONROE COUNTY, FLORIDA - BOARD OP COUNTY COMMISSIONERS
STATEMENT or REVENUES, EIPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET MID ACTUAL
GENERAL REVENUE FUND
FOR TEE FISCAL YEAR ENDED SEPTEMBER 30, 1989
Variance
Favorable
Budget Actual (Unfavorable)
Revenues: I
Taxes $ 9,704,043 S 9,652,235 S (51,808)
Licenses and Permits 184,178 138,254 (45,924)
Intergovernmental Revenues 11,311,601 10,582,120 (729,481)
Charges for Service 2,027,230 2,802,296 775,066
Finn and Forfeitures 18,652 19,164 512
Interest Income 596,117 991,989 395,872
)Betel lemma Revenues 357,163 283,068 (74,095) J
Total Revenues 24,198,984 24,469,126 270,142
Expenditures: I
Current:
General oovenrnt:
Gerd of Canty Camiinioners 913,827 2167,341 46,486
Insurances-Clerk Circuit Court 148,941 148,941 --
insurencn-Clark to the goad 68,833 67,881 952
Insurance-Microfilm 15,823 15,823 •-
Incurance-Property Appraiser 125,926 125,926 ••
Clerk to the goad 526,484 525,818 666
Clerk of the Circuit Cart 859,191 831,376 27,815
Public Records Trust Fund 10,500 10,134 366
Clerk of the Circuit Court-Microfilm 143,597 113,055 30,542
Clerk of the Canty Court 452,764 438,796 13,968
Clerk - Data Processing 253,741 247,694 6,054
Clerk - Electronic Recording 63,514 62,504 1,010
Clerk - Oamestic Relations 53,562 44,710 8,852
Clerk Information Systems I 34,490 34,386 104
Clerk Information Systems II 165,491 145,234 20,257 y
GIS State Court Grant In Aid 311 296 15 ■■
CJIS Salary Supplement 1,909 1,818 91
Criminal Systems Capital Purchase 151,549 151,549 -•
CJIS Cost Sharing Project 3,574 314 3,260
Canty Attorney 673,629 627,528 46,101
Property Appraiser 1,330,914 1,273,135 57,779
Tax Collector 1,745,974 1,557,223 188,751
Circuit Court 218,685 214,545 4,140
Canty Court 48,389 46,281 2,108
"oil Overcrowding Project 161,960 152,099 9,861
Court Fact l Ity 43,123 37,222 5,901
State Attorney 125,932 88,848 37,084
Public Defender 140,109 133,752 6,357
Supervisor of Elections 336,838 335,632 1,206
Elections 11)4,702 104,648 54 y
Special Election 45,846 44,930 916 ■M
Canty Administrator 215,982 200,930 15,052
(continued) 3
34 1
I
•
I MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EIPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
GENERAL REVENUE FUND - CONTINUED
I FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
IVarlane*
Favorable
Rudest Actual (Unfavorable)
IGeneral Goverment:
County AOministrator - Date Processing 750,793 735,265 15,528
II Grants
Administrator - Fiscal Management 188,105 186,962 1,143
Grants Managmeent 23,989 22,O7S 1,916
Persorwt\SefatY 227,iW 211,629 15,280
Public Works Garage 552,270 489,270 63,000
1 Public Works Correction Facilities 129,670 127,652 2,018
Public Works Facilities Maintenance 2,245,991 17,694
Advertising ,400 3,974 426
Chaplin Building 79,600 55,820 23,780
' Total General Govenrnent 13,407,738 12,729,205 678,533
Public Safety:
II Medical Examiner 162,950 162,641 309
Disaster Prepredneas 247,203 243,605 3,598
Civil Defense/Storm Shutters 40,000 •- 40,000
II Emergency
Emergency Preparedness Grant 100,759 78,307 22,452
Emergency Medical Services Coordinator 2B,2W 193,052 10,157
Emergency Medical Svc Matching Grant 11/874/89 129,390 110,576 18,814
Emergency Medical Svc Matching Grant 10/88-9/89 210,078 144,037 66,041
' Public Safety Management 111,147 99,899 11,248
Fire and Rases Doesn't-et111,087 96,574 15,513
Emergency Medical Cownications 33,295 27,664 5,631
911 Emergency System 165,983 163,278 2,705
' Emergency Italica( Air Transportation 80,000 25,116 54,884
Total Public Safety 1,598,101 1,345,749 251,352
' Physical Enviransnt:Sitmmton Street Pier Project 50,000 50,000 --
Lower Keys Reef Mooring 22,440 22,440 --
' Tavernier Creak Boating Project 354 •• 354
Dim Krp/SumrlaM Chanel 17,267 17,267
Tavernier Creek Boating Project 3,770 3,770 --
Beech Access Grant 40,000 35,400 4,600
IExtension Service 130,469 112,093 18,376
Total Physical Envirorwnt 264,300 240,970 23,330
II Transportation:
Marathon Airport 117,612 108,621 8,991
Marathon Airport Noise Study 51,109 31,353 19,756
II Marathon
A1P-07 Beacon I Tower 90,776 5,413 85,363
Marathon AIP-07 East Apron 93,650 2,467 91,183
Marathon AIP•07 West Apron 625,930 365,014 260,916
Marathon AIP-07 Runway Safety Overrun 248,686 205,758 42,928
' (continued)
II
35
NONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS II
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
GENERAL REVENUE FUND - CONTINUED
II
FORTES FISCAL YEAR ENDED SEPTEMBER 30, 1989
II
Variance
Favorable
Budget Actual (unfavorable) '
Transportation:
Marathon AIP-OS Safety Fence L Gates 13,301 12,060 1,241
Marathon AIP-04 Master Plan 3,884 3,884 L -- II
West Airport Operations Maintenance 660,041 614,606 45,435
Key West AIP-02 Master Plan 1,575 1,500 75
Key West AIP-03 Noise Study 39,019 27,350 11,669
Key West AIP-04 Apron Expansion 1,851,940 1,603,868 248,072 II
Key West A1P-05 Terminal Bestrews 188,740 149,950 38,790
Key West AIP•05 Security Gates 7,700 7,700 --
Key West AIP-05 CFR Egeipoent 32,027 16,597 15,430 1
Key West AIP-06 Beacon L Tower 6,187 5,525 662
Total Transportation 4,032,177 3,161,666 870,511
Economic Environment:
Mousing Authority\INO 449,811 189,292 260,519
Affordable Mousing Donations 5,000 -- 5,000
Monroe County Mousing Finance Authority 600 75 525
Veteran's Affairs 271,409 259,459 11,950
SFETC • JTPA Liaison 7/88-6/89 37,183 34,739 2,444
SFETC • JTPA Liaison 7/89-6/90 29,393 2,446 26,947 JI
SFETC - Title IIA 7/88-6/89 34,275 12,046 22,229
SFETC • Title IIA 7/89-6/90 47,613 6,909 40,704
SFETC Intake Est. 7/88.6/89 32,309 28,463 3,846
SFETC Intake Est. 7/89-6/90 40,000 8,238 31,762
Sommer Youth Employment I Training 37,636 19,559 18,077
SFETC • Title I 23,170 3,801 19,369
Total Economic Environment 1,008,399 565,027 443,372 J
Munn Services:
Public Works Animal Shelter 415,298 414,169 1,129
Trews Care, Administration 61,574 27,575 33,999 11
Transportation & Treatment, 65% Tram 300,000 5,562 294,438
Baker Act Services 325,424 318,486 6,938
Mental Health 264,813 264,813 --
Monroe County Association for Retarded Citizens 20,300 20,300 --
Baker Act Transportation (MHCLK) 87,884 79,107 8,777
Greco Jones Daycare Center 3,242 3,242 --
Welfare Administration 429,259 408,985 20,274 1
Welfare Services 513,402 513,354 48
Canty Maw 355,077 300,060 55,017
Senior Camnnity Svc. Proj. - Federal 7/88.6/89 133,072 129,6152 3,390
Senior Caamity Svc. Proj. • Local 7/88-6/89 15,911 15,492 419 41
Senior Ccmmality Svc. Proj. • Federal 7/89-6/90 176,700 41,758 134,942
Senior Co.w:ity Svc. Proj. - Local 7/89-6/90 27,000 4,584 22,416
Transportation Title IIDB 1987 955 -- 955
Transportation Title Ill-11 1988 42,083 41,559 524
(continued)
I
36
1
IIMONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EIPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
GENERAL REVENUE FUND - CONTINUED
II FOR THE !ISCAL YEAR ENDED SEPTBMBER 30, 1989
iVariance
favorable
IBudget Actual (Unfavorable)
Hunan Services:
Transportation Title 111-8 1989 186,357 121,623 64,734
II Transportation 776,264 169,036 5,228
Nutrition C-I 1988 69,640 66,558 3,082
Nutrition C-1 1989 199,580 139,672 59,908
Sumer Children Food Service Program 3,808 2,968 840
II Nutrition C-11 1988 21,719 19,275 2,444
Nutrition C•II 1989 119,503 82,837 36,666
CCE - In Hare Services 1989 449,932 434,314 15,618
' CCE - In Rome Services 1990 573,137 145,329 427,808
CODA - Homemakers 1988 111,846 104,355 7,491
CODA - Homemakers 1989 137,096 31,115 105,981
Homemaker III-0 10/88-12/88 16,666 16,607 59
' Homemaker I11-0 1/89-12/89 20,298 10,348 9,950
Lamy Keys MRP 1,500 974 526
Middle Keys MRP 1,500 1,305 195
Upper Keys MRP 1,500 810 690
' Big Pine Key MRP 1,500 1,155 345
Older Am m rice VolunteerProgram
Progr 4,000 3,354 646
Legal Aid 14,250 13,127 1,123
Help Lim 10,500 10,500
II Domestic Abuse Shelter 14,250 14,250
Hospice of the Florida Keys 50,000 50,000
Aids Help, Inc. 38,000 38,000 --
II Big Brothers\Big Sisters 12,706 12,106 ••
Handicapped Job Placement 19,950 19,949 1
Grace Jones Daycare Center 10,000 10,000 --
' Total Human Services 5,434,896 4,108,295 1,326,601
Culture and Recreation:
Fine Arts Caecil 127,500 127,500 --
Parks and Beaches 313,676 295,927 17,749
Sumer School Recreation Program 42,750 42,750
Historic Fla. Keys Preservation Board 9,500 9,500 •-
East Martello Art Gallery and Historical Museun 9,586 9,096 490
'
Key West Garden Club - West Mertello 19,822 18,900 922
Key West Lighthouse
Meim 10,919 7,907 3,012
Senior Major Baseball League 2,000 1,000 1,000
' Library Operations 1,056,696 968,160 88,536
Library Bookmobile 2,470 2,467 3
Library CCMCAT Grant 15,000 6,556 8,444
' Total Cultural and Recreation 1,609,919 1,489,763 120,156
(continued)
II
I
37
1
MONROE COUNTY, FLORIDA — BOARD OF COUNTY CORDFISSIONERS i
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE — BUDGET AND ACTUAL
GENERAL REVENUE FUND - CONTINUED
FOR TIE ►ISCAL YEAR MEDED SEPTEMBER 30, 1989
Variance I
Favorable
Budget Actual (Unfavorable) 1
Debt Service:
Principal Retirement 369,257 240,933 128,324
Interest and Fiscal Charges 40,682 39,966 714 '
Total Debt Service 409,939 280,901 129,036
Total Expenditures 27,765,469 23,922,576 3,842,893 1
Excess of Revenues Over/
(Oder) Expenditures (3,566,485) 546,550 4,113,035
Other Financing Sources (An):
Reserve for Contingencies (321,655) -• 321,655 1
Transfers from Other Funds 1,839,322 1,779,921 (59,401)
Transfers to Other Fade (1,031,502) (1,031,502) -•
Capital Lease Acquisition 156,698 156,698 --
Proceeds from Tax Anticipation Notes •- -- --
Proceeds from Nort9sga Law -- -- --
Proceeds from Bads -. .. --
Total Other Financing
Sources/(Uses) 642,863 905,117 262,254
Excess of Revenues and Other
Sources Over/(Under) Expenditures
and other Uses - Budgetary Basis (2,923,622) 1,451,667 4,375,289
Adjustment- To Report Tax Anticipation
Note Principal as a Liability 125,000 125,000 •-
Excess of Revtleas and Other
Sources par/(Under) Expenditures
and Other Uses • SUP Basis (2,798,622) 1,576,667 4,375,289
Fund Balance, October 1, 1988 10,275,988 10,275,988 •-
Fund Balance, Septaaher 30, 1989 S 7,477,366 S 11,852,655 B 4,373,289
............n• s.n..nnn•n a......a...m. j
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MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS
SEPTEMBER 30, 1989
Cmmnity '
DenloDm.nt Fine Road
Block & & Law
Grant Forfeiture Bridge Library
ASSETS I
Cash and Investments S 30,749 S 4,637,101 S 6,205,839 $ 733 '
Accounts Receivable:
Other -- 159 1,638 --
Allowance for Other Uncollectible -- -- -- -•
Mortgage Note Receivable 510,548 -- -- --
Due from Other Funds -- 75,600 68,511 --
Du: from Other Governmental Units 9,919 208,673 181,249 1,560
Total Assets $ 551,216 S itt64,99221,533v 2,293
S 6,457,237 $ c.6iii962, _
LIABILITIES AND FUND EQUITY
Liabilities: I
Accents Payable S -- S 69,871 $ 282,985 $ 1,299
Accrued wages Benefits Payable -- 5,031 62,865 --
Due to Other Funds 18,863 108,835 17,770 -- I
Due to Other Govern ents -- -- -- --
Other Current Liabilities -- 385 -- --
Total Liabilities 18,863 184,122 363,620 1,299 1
Fund Equity:
Fund Balances:
Reserved for Encumbrances -- 59,838 2,431 --
Reserved for Mortgage Loans 510,548 -- -- --
Unreserved 21,805 4,677,573 6,091,184 994 111
Total Rind Equity 532,353 4,737,411 6,093,617 994
Total Liabilities end Fund Equity S 551,216 $ =A4m921,533 S _ 6,457,237 S 2,293
I
I
I
I
39 I
II
II
Fire And
i Tourist Tourist Tourist Tourist Tourist Ambulance
Development, Development, Development, Developeent, Development, District 81
District District District District District - Lower end
flit •Two •Three /Four //Five Middle Keys
ll
II $ 2,374,913 S 269,956 $ 556,901 $ 573,211 $ 797,694 $ 1,549,147
70 12 21 15 20 653,974
-- -- -- -- -- (443,167)
43,596 63,342 21,576 -- -- 9,871
151,347 24,832 43,630 52,263 42,576 36,939
' $ n.:_2,569,926c- S 338,142 f 6 =622,128 f 625,489 f i6C39 840,290' S 1,806,764
II
$ 207,525 $ 69,547 $ 89,631 S 61,120 S 99,938 f 153,474
II -- -- -- -- -- 68,227
303 53 89 69,680 44,275 370,427
-- -- -- -- -- 381
' 207,828 69,600 89,720 130,800 144,213 592,509
I
-- -- -- -- -- 58,818
2,362,098 268,542 532,408 494,689 696,077 1,155,437
2,362,098 266,542 532,408 494,689 696,077 1,214,255
' $ 2,569,926 S 338,142 S 622,128 S 625,489 $ 840,290 S 1,806,764
1 (continued)
II
f
II
40
II
MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS t
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS - CONTINUED
SEPTEMBER 30, 1989 I
Swill
Fire And Fire AM Translator Road Dlatri et
Ambulance Petulance Syetma - Cross Key
District /5 District *6 Service Waterway
- Tavernier • Key Largo District Estate@ '
ASSETS
Cash and Investments S 404,180 S 470,502 $ 465,941 S 6,103 '
Accounts Receivable:
Other 528 -- 500 --
Allowance for Other Uncollectible -- -- -- --
Mortgage Note Receivable -• -• -- --
il
Due from Other Funds 3,442 3,720 360 --
Due from Other Governmental Units 3,907 9,138 1,671 --
Total Assets S 412,057 S 483,360 S 468,472 $c='iei 6,103 :II
LIABILITIES AND FUND EQUITY
JILiabilities:
Accents Payable S 25,997 S 26,572 S 14,928 $ --
Accrued Wages Benefits Payable -- -- -- --
Due to Other Funds 53,831 83,256 -- --
Due to Other Governments 80 110 -- --
Other Current Liabilities -- -- -- --
Total Liabilities 79,908 109,938 14,928 -• I
Fund Equity: j Fund Balances:
Reserved for Encumbrances 16,837 17,336 2,927 --
ved for Mortgage Loans -- --
Unreserved 315,312 356,086 450,617 6,103il
Total Fund Equity 332,149 373,422 453,544 6,103
Total Liabilities and Rind Equity S 412,057 $ 483,360 S 468,472 S 6,103 I
11
il
181
i
41
11
E
II
Unincorporated
Area Services Unincorporated
DistrictII Area Services
Special Special Mariner - Planning/ District
Read District Road District Hospital Building end Perks and Impact Fees
IIGu(f Drive Venetian Drive District Zoning Recreation - Roadways
II $ 968 S 47,661 S 33,427 f 2,447,544 $ 417,710 S 3,602,044
-- -- -- -- 1,150 --
-- -- -- - 504 -- -4,192
-- -- -- 54,747 148 --
IIS _--- -_—968 S 47,661 S 33,427 $ 2,502,795 $ 419,008 f 3,606,236
II
S -- $ -- $ -- S 302,880 S 88,837 $ --
' .. -- -- 137,507 10,273 ..
55,490 2,765
ll
-- -. -- 495,877 101,875 --
II
-- -- -- 1,744 -- --
' 968 47,661 33,427 2,005,174 317,133 3,606,236
968 47,661 33,427 2,006,918 317,133 3,606,236
IIS 968 $ 47,661 $ 33,427 S 2,502,795 $ 419,008 $ 3,606,236
' (continued)
II
II
II
42
MONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS '
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS - CONTINUED
SEPTEMBER 30, 1989
II
Impact Fm Impact Foes 1
• Parke and Intact Fm tipect Fm • Police
Recreation - Libraries - Solid Waste Facilities
ASSETS ,
Cash and Investments S 271,884 $ 378,387 $ 237,249 $ 241,431
Accounts Receivable:
Other -- -- -- --
Allowance for Other Uncollectible -- -- -- --
Mortgage Mote Receivable -- -- -- --
Due from Other Funds -- -- -- --
Due from Other Govermental Unite -- -- -- --
Tote! Assets S 271,884 $ 3v'z_a`378,387_ $ 237,249 $ C$eS62L _431= ll
LIABILITIES AND FUND EQUITY
Liabilities: I
Accents Payable S -- S -- S -- $ --
Accrued Wages Benefits Payable •• -- -- --
Due to Other Funds -• -- -- --
Due to Other Governments -- -- -- --
Other Current Liabilities -- -- -- --
Total Liabilities -- -- -- -- li
fund Equity:
IJI
Fund Balances:
Reserved for Encumbrances -- -- -- --
Reserved for Mortgage Loans -- -- -- --
Unreserved 271,884 378,387 237,249 241,431
Total Fuld Equity 271,884 378,387 237,249 241,431
Total Liabilities end Fuld Equity S 271,884 $ 378,387 $ 237,249 $ 241,431 I
s......:sesame .............. ......=s..a:
1
I
I
93
I
E
E
Upper Keys
Nnith Cars
Spacial
Ta*Ing
District Total
S 760,508 S 26,781,783
658,087
-- (443,167)
I -- 5 510,548
274,719
11,307 833,906
' $ 771,820 S 28,615,876
S 372,649 S 1,867,253
' -- 283,903
61,574 887,211
571
-- 385
' 434,223 3,039,323
159,933
' -- 510,548
137,597 24,906,072
337,597 25,576,553
S 771,820 S 28,615,876
t
1
44
MONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS I
COMBINING STATEMENT OP REVENUES, EXPENDITURES AND
ORANGES IN FUND BALANCE
ALL SPECIAL REVENUE FUNDS
FOR TEE FISCAL YEAR ENDED SEPTEMBER 30, 1989
I
Ccmiui(ty
Developnnt Fin Road '
Block & I. lax
Grant Forfeiture Bridge Library
Revenues: '
Taxes S -- S 14,748,394 S 1,630,904 $ --
Licenses & Permits •- -- -- --
Intergoverrmental Revenues 240,435 273,161 2,133,424 --
Charges for Services -- 133,667 --
Finn & Forfeitures -- 1,811,951 -- 17,598
Interest Income 7,781 582,052 458,939 349
Miscellaneous Revenues 3 11,865 34,248 20
Total Revenues 248,219 17,561,090 4,257,515 17,967 31
Expenditures:
Current:
General Government -- 491,383 -- 27,487
Public Safety -- 16,251,172 -- --
Transportation -- -- 3,263,245 --
Economic Environment 242,180 -- -- --
Munn Services -- -- -- --
Culture and Recreation -- -- -- --
Debt Service -- -- -- --
Total Expenditures 242,180 16,742,555 3,263,245 27,487
Excess of Revenues Over/
(Under) Expenditures 6,039 816,535 994,270 (9,520)
Other Financing Sources (Uses):
Transfers from Other Funds 1,814 94,600 -- --
Transfers to Other Funds -- -- (14,000) - li
-
Total Other Financing
Sources/(Uses) 1,814 94,600 (14,000) --
Excess of Revenues and Other
Sources Over/(Under)
Expenditures & Other Uses 7,853 913,135 980,270 (9,520)
Fund Balance, October 1, 1988 524,500 3,824,276 5,113,347 10,514
Fund Balance, September 30, 1989 S 532,353 $ 4,737,411 S 6,093,617 S 994
1
I
45
II
I
IIFin And
Tourist Tourist Tourist Tourist Tourist Ambulance
II Developent, Development, Development, Development, Development, District N1
District District District District Lover and
None Mimo three (*Four District
Middle Keys
11 S 2,623,953 S 389,733 S 740,384 $ 691,292 $ 896,407 S 2,767,174
.. .--
. .--
. -13.737
399,428
169,377 17,260 32,865 31,573 60,915 186,153
2,690 687 1,955 1,024 2,207 3,737
II
2,796,020 407,680 775,204 723,889 959,529 3,369,623
II
-- -- -- -- -- 120,720
.. ._ .. .. --
_. 2,663,820
2,068,597 345,644 562,631 561,542 720,730 --
.. -- _. __ .. 20,566
' 2,068,597 345,644 562,631 561,542 720,730 2,805,106
727,423 62,036 212,573 162,347 238,799 564,517
II
-- -- -- 3,347 II -- -- -- -- --
(353,341)
II -- -- -- .. .. (343,470)
II727,423 62,036 212,573 162,347 238,799 221,047
1,634,675 206,506 379,835 332,342 457,278 993,208
' S 2,362,098 $ 268,542 S 532,408 $ 494,689 S 696,077 $ 1,214,255
' (continued)
i
46
MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS '
COMBINING STATEMENT OF REVENUES, EIPENDITURES AND
CHANGES IN FUND BALANCE '
ALL SPECIAL REVENUE FUNDS - CONTINUED
FOR THE FISCAL TEAR ENDED SEPTEMBER 30, 1989
Special I
Fir* And Fire And Translator Road District
Mtulance Turbulence System - Cross Key
District SS District 06 Service Waterway
- Tavernier • Key Largo District Estates
Revenues: '
Taxes S 304,819 S 640,286 S 127,772 S 3,589
Licenses & Permits -- -- -- --
Intergovermental Revenues -- 700 -- -•
Charges for Services 3,903 8,162 1,656 --
Fines & Forfeitures -- -- -- --
Interest Income 35,711 43,720 52,874 272
Miscellaneous Revenues -- 520 500 --
Total Revenues 344,433 693,888 182,1102 3,861
Expendi tures: I
Current:
General Government 15,298 28,066 -- --
Public Safety 172,920 559,325 -- --
Transportation -- -• -- 760
Economic Environment -- -- -- --
Munn Services -- -- -- --
Culture and Recreation •- -- 444,272 --
Debt Service -- -• -- --
Total Expenditures 1E8,218 587,391 444,272 760
Excess of Revenues Over/
(Under) Expenditures 156,215 106,497 (261,470) 3,101
I
Other Financing Sources (uses):
Transfers from Other Funds 3,442 3,442 -- -•
Transfers to Other Funds (51,484) (83,744) (10,626) --
Total Other Financing
Sources/(Uses) (48,042) (80,302) (10,626) --
Excess of Revenues and Other
Sources Over/(under)
Expenditures & Other Uses 108,173 26,195 (272,096) 3,101 J
Fund Balance, October 1, 1988 223,976 347,227 725,640 3,002
Fund Balance, September 30, 1989 S 332,149 S 373,422 S 453,544 S 6,103 I
I
I
47
i
i
II Unincorporated
Ares Services unincorporated
District Area Services
II Special Special Mariners - Manning,
Road District Road District HospitalBuliding and Parks and impact Fees
Gulf Drive Venetian Drive District Zoning Recreation - Roadways
' $ -- $ -- S 1,918 $ 1,500,431 S 346,331 S --
-- -- -- 1,914,686 -- --
--
--
--
-- ---
- ---
- 221,240 1,585 --
23,775
21,010
8,258
-- 4,085 10,719 263,945 38,818 250,000
' -- -- -- 5,580 14,505 1,332,848
4,085 12,637 3,937,915 422,249 1,582,848
1
-- -- -- 1,952,519 -- --
-- 1,082 -- 1,642,043 -- --
--
--
' --
-- 161,919 -- 4- --
408,272
II -- 1,082 161,919 3,594,562 408,212 --
-- 3,003 (149,282) 343,353 14,037 1,582,848
1
' -- -- -- (324,526) -- --
II -- -- -- (324,526) -- --
' -- 3,003 (149,282) 18,827 14,037 1,582,848
968 44,658 182,709 1,988,091 303,096 2,023,388
' S 968 S 47,661 $ 33,427 $ 2,006,918 S 317,133 $ 3,606,236
' (continued)
II
48
EOEROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS I
COMBINING STATEMENT OF REVENUER, EXPENDITURES AND
CHANGES IN FUND BALANCE
ALL SPECIAL REVENUE FUNDS — CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEBER 30, 1989
I
Impact Fees Impact Fees
• Perks and lapaet Fat Impact Fees - Pollee
Recreation • Libraries - Solid Waste Facilities
Revenues: 1
Taxes S -- S -- $ -- S --
Licenses 8 Permits -- -• -- --
Intergoverrnental Revenues -- -- -- --
Charges for Services -- -- -- --
Fines 8 Forfeitures -- -- -- - 911
-
Interest Income 18,246 25,023 16,913 15,796
Miscellaneous Revenues 106,095 136,040 73,414 105,829
Total Revenues 124,341 161,063 90,327 121,625
411 Expenditures:
Current:
General Goverment -- -- -- --
Public Safety -- -- -- - 11
-
Transportation -- -- -- --
Econceic Environment -- -- -- --
Munn Services -- -- -- --
Culture and Recreation -- -- -- --
Debt Service -- -- -- --
Total Expenditures -- -• -- - 41
-
Excess of Revenues Over/
(Under) Expenditures 124,341 161,063 90,327 121,625
IJI
Other Financing Sources (Uses):
Transfers from Other Finds •• -- -- --
Transfers to Other Fends -- -- -- --
JI
Total Other Financing
Sources/(Uses) -• -- -- --
Excess of Revenues and Other
Sources Over/(Under)
Expenditures & Other Uses 124,341 161,063 90,327 121,625lil
Fund Balance, October 1, 1988 147,543 217,324 146,922 119,806
Fund Balance, September 30, 1989 S 271,884 $ 378,387 S 237,249 $ 241,431 I
I
i
49
i
11
1 Upper Kays
Ninth Cars
Spacial
Taring
District Total
S 872,263 S 28,286,150
1,914,686
-- 2,883,676
• 11,237 602,838
1,837,807
54,061 2,377,447
' -- 1,833,767
937,561 39,736,371
1
24,745 2,660,218
21,289,280
3,265,087
-- 4,501,324
513,645 675,564
' -- 852,484
20,566
' 538,390 33,264,523
399,171 6,471,848
113,169
(61,574) (899,295)
(61,574) (786,126)
337,597 5,685,722
19,890,831
76
' S ttttttttttt9c= S _-2tt5ttlS5tt
1
50
MONROE COUNTY, FLORIDA - BOARD OP COUNTY COMMISSIONERS I
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
COMMUNITY DEVELOPMENT BLOCK GRANTS SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
Variance 1
Favorable
Budget Actual (Unfavorable)
Revenues: ,
Intergovernmental Revenues S 241,516 S 240,435 S (1,081)
Interest Insole -- 7,781 7,781
Miscellaneous Revenues -- 3 3 '
Total Revenues 241,516 248,219 6,703
Expenditures: 1
Current:
Economic Environment:
Neighborhood Facilities (007) 38,303 37,222 1,081
Rehabilitation (051) 171,205 171,205 --
Adninistration (181) 33,822 33,753 69
Total Economic Environment 243,330 242,180 1,150 I
Total Expenditures 243,330 242,180 1,150
Excess of Revenues Over/
(Under) Expenditures (1,814) 6,039 7,853
Other Financing Sources (Uses): I
Transfers from Other Funds 1,814 1,814 --
Total Other Financing J
Sources/(Uses) 1,814 1,814 --
Excess of Revenues and Other
Sources Over/(Under)
Expenditures and Other Uses -- 7,853 7,853
Fund Balance, October 1, 1988 524,500 524,500 --
Fud Balance, September 30, 1989 S 524,500 S 532,353 S 7,853
Sttttt...t..t.. =a vas a am:...
l
I
3
I
51
I
LNONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES MID
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
II FINE MID FORFEITURE SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
IIVariance
Favorable
iBudget Actual (unfavorable)
Revenues:
Taxes S 15,245,523 S 14,748,394 $ (497,129)
II Intergovernmental Revenues 106,536 273,161 166,625
Charges for Services 102,000 133,667 31,667
Fines and Forfeitures 1,228,547 1,811,951 583,404
Interest Incanm 380,000 582,052 202,052
IIMiscellaneous Revenues 1,500 11,865 10,365
Total Revenues 17,064,106 17,561,090 496,984
II
Expenditures:
Current:
' General Government:
Witness Fees 498,323 491,383 6,940
Total General Government 498,323 491,383 6,940
' Public Safety:
Sheriff's Budget 15,164,593 15,164,593 --
Sheriff's Other 891,088 888,668 2,420
'
Other Law Enforcement Officers 94,354 94,207 147
LEEA Funds 75,000 74,995 5
Trust Fund Capital Equipment 88,547 28,709 59,838
' Total Public Safety 16,313,582 16,251,172 62,410
Total Expenditures 16,811,905 16,742,555 69,350
IIExcess of Revenues Over/
(Under) Expenditures 252,201 818,535 566,334
IIOther Financing Sources (Uses):
Reserve for Contingencies (2,036) -- 2,036
' Transfers from Other Funds 94,600 94,600 --
Total Other Financing
Sources/(Uses) 92,564 94,600 2,036
' Excess of Revenues and Other
Sources Over/(Wrier)
Expenditures end Other Uses 344,765 913,135 568,370
tFund Balance, October 1, 1988 3,824,276 3,824,276 --
iFund Balance, September 30, 1989 $ 4,169,041 S 4,737,411 $ 568,370
Il
52
i
MONROE COUNTY, FLORIDA - BOARD OF COUNTY C0MMISSI0NERS I
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE — BUDGET AND ACTUAL
ROAD AND BRIDGE SPECIAL REVENUE FUND ,
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
Variance I
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes S 1,600,000 5 1,630,904 $ 30,904
Intergovernmental Revenues 2,015,000 2,133,424 118,424 '
Interest Incase 180,000 458,939 278,939
Miscellaneous Revenues -- 34,248 34,248
Total Revenues 3,795,000 4,257,515 462,515 j
Expenditures:
Current:
Transportation:
Road Department 1,351,538 1,148,647 202,891
Boot Key Bridge 106,172 91,971 14,201
County Engineer 238,002 206,997 31,005
Local Option Gas Tax:
Road Department, Operating 677,500 413,127 264,373
Street Lighting 225,000 182,304 42,694
Local Option Gas Tax Projects 2,991,000 636,214 2,354,786
BOX Gas Tex 5th & 6th Cent Projects 1,700,000 583,985 1,116,015
Total Expenditures 7,289,212 3,263,245 4,025,967 1
Excess of Revenues Over/
(Under) Expenditures (3,494,212) 994,270 4,488,482
Other Financing Sources (Uses):
Reserve for Contingencies (108,038) -- 108,038
Transfers to Other Funds (14,000) (14,000) -•
Total Other Financing
Sources/(Uses) (122,038) (14,000) 108,038
Excess of Revenues and Other
Sources Over/(Under)
Expenditures and Other Uses (3,616,250) 980,270 4,596,520
Fund Balance, October 1, 1988 5,113,347 5,113,347 •-
Fud Balance, September 30, 1989 S 1,497,097 $ 6,093,617 $ 4,596,520
I
I
53
I
IIMONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EIPENDITURES AND
CHANGES IN FUND BALANCE — BUDGET AND ACTUAL
II LAW LIBRARY SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
II Variance
Favorable
IBudget Actual (Unfavorable)
Revenues:
Fines and Forfeitures $ 17,900 S 17,598 $ (302)
II Interest Income 600 349 (251)
Miscellaneous Revenues 20 20
Total Revenues 18,500 17,967 (533)
L
Expenditures:
Current:
II
General Goverment:
Operations 38,575 27,487 11,088
ITotal Expenditures 38,575 27,487 11,088
Excess of Revenues Over/
(Under) Expenditures (20,075) (9,520) 10,555
II
Other Financing Sources (Uses):
Reserve for Contingencies (5,000) -- 5,000
IITotal Other Financing
Sources/(Uses) (5,000) -- 5,000
ll Excess of Revenues erd Other
Sources Over/(Under)
Expenditures and Other Uses (25,075) (9,520) 15,555
IIFund Balance, October 1, 1988 10,514 10,514 --
' Fund Balance, September 30, 1989 f ...--_-(14,561)1) f 994 S ====2i6S 1i_555II
II
II
II
1
54
MONROE COUNTY, FLORIDA — BOARD or COUNTY COMMISSIONERS
STATEMENT OF REJflUIS, EIPENDITURES MID
CHAMOIS IN FUND BALANCE — BUDGET AND ACTUAL
TOURIST DEVELOPMENT, DISTRICT ONE SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
Variance 1
favorable
Budget Actual (Unfavorable) ,
Revenues:
Taxes S 2,065,502 S 2,623,953 S 558,451
interest Income -- 169,377 169,377 '
Miscellaneous Revenues -- 2,690 2,690
Total Revenues 2,065,502 2,796,020 730,518
I
Expenditures:
Current:
Economic Environment:
Advertising and Promotion 1,071,560 881,386 190,174
Events 518,140 480,428 37,712
Aolsinistrative Services 91,571 87,100 4,471
3rd Cent:
TDC Administrative Expense 19,622 6,519 13,103
Tourist Information Services 216,816 49,262 167,554
Bricks and Mortar 1,556,802 488,564 1,068,238
Special Events 46,988 38,000 8,988
Promotion and Advertising 169,755 37,338 132,417
Total Expenditures 3,691,254 2,068,597 1,622,657 1
Excess of Revenues Over/
(Under) Expend(tures (1,625,752) 727,423 2,353,175
fud Balance, October 1, 1988 1,634,675 1,634,675 --
Fund Balance, September 30, 1989 S ..:.....8,923 S :.:::2,�.�: S ..::.2,353,175
I
I
I
1
I
I
55
3
IMONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
I TOURIST DEVELOPMENT, DISTRICT TWO SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
I Variance
Favorable
Budget Actual (Unfavorable)
ERevenues:
Taxes S 364,501 S 389,733 S 25,232
Interest Income -- 17,260 17,260
EMiscellaneous Revenues -- 687 687
Total Revenues 364,501 407,680 43,179
Expenditures:
Current:
Economic Environment:
I Advertising and Promotion 252,140 185,O72 67,068
Events 127,166 74,465 52,701
Administrative Services 16,160 12,443 3,717
I 3rd Cent:
TDC Administrative Expense 3,463 931 2,532
Tourist Information Services 121,183 34,019 87,164
Special Events 46,622 34,714 11,908
IPromotion and Advertising 46,450 4,000 42,450
Total Expenditures 613,184 345,644 267,540
I Excess of Revenues Over/
(Under) Expenditures (248,643) 62,036 310,719
Fund Balance, October 1, 1988 206,506 206,506 --
Fund Balance, September 30, 1989 S (42,177) S 268,542 S 310,719
_eens===:=_:__ ___ -
I
I
I
I
I
56
MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
TOURIST DEVELOPMENT, DISTRICT THREE SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
Variance
favorable
Midget Actual (Unfavorable)
Revenues: '
Taxes S 607,497 S 740,384 S 132,887
Interest Income -• 32,865 32,865
MiscelLaneous Revenues -- 1,955 1,955 '
Total Revenues 607,497 775,204 167,707
Expenditures:
Current:
Economic Environment:
Advertising and Promotion 447,628 329,469 118,159
Events 173,640 162,408 11,232
Administrative Services 26,931 24,886 2,045
3rd Cent:
3rd Cent Program 11,220 -- 11,220
TEC Administrative Expense 5,771 2,076 3,695
Tourist Information Services 65,019 23,443 41,576
Bricks and Mortar 224,148 10,125 214,023
Special Events 43,346 10,224 33,122II
Promotion end Advertising 59,600 -- 59,600
Total Expenditures 1,057,303 562,631 494,672 I
Excess of Revenues Over/
(alder) Expenditures (449,806) 212,573 662,379
Fund Balance, October 1, 1988 319,835 319,835 -- I
Fund Balance, September 30, 1989 $ c_ (129,971) S ._ 532,408 S 662,379 I
I
I
I
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IMONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EIPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
I TOURIST DEVELOPMENT, DISTRICT FOUR SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
I Variance
Favorable
Budget Actual (Unfavorable)
IRevenues:
Taxes S 405,001 S 691,292 S 286,291
Interest Income -- 31,573 31,573
IMiscellaneous Revenues -- 1,024 1,024
Total Revenues 405,001 723,889 318,888
IExpenditures:
Current:
Econxnic Environment:
I Advertising and Promotion 341,732 289,035 52,697
Events 179,049 163,704 15,345
Administrative Services 23,108 23,108 --
I
3rd Cent:
3rd Cent Program 4,989 4,989
TDL Administrative Expense 3,848 1,730 2,118
Tourist Information Services 83,000 31,435 51,565
I Bricks end Morton 120,000 -- 120,000
Special Events 38,048 32,433 5,615
Promotion and Advertising 30,006 20,097 9,909
ITotal Expenditures 823,780 561,542 262,238
Excess of Revenues Over/
(Under) Expenditures (418,779) 162,347 581,126
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Fund Balance, October 1, 1988 332,342 332,342 --
Fund Balance, September 30, 1989 S (86,437) S 494,689 S 581,126
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MONROE COUNTY, FLORIDA - BOARD OP COUNTY COMMISSIONERS 1
STATEMENT OF REVENUES, EYPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
TOURIST DEVELOPMENT, DISTRICT FIVE SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
Variance
Favorable
Budget Actual (Unfavorable)
Revenues: '
Taxes S 607,500 S 896,407 S 288,907
Interest Income -- 60,915 60,915
Niscellaneous Revenues -- 2,207 2,207 '
Total Revenues 607,500 959,529 352,029
Expenditures: I
Current:
Econcnic Environment: �N
Advertising and Promotion 467,939 349,645 118,294 ■]
Events 218,442 202,997 15,445
Administrative Services 30,218 30,218 --
3rd Cent:
3rd Cent Program 35,750 -- 35,750
TDC Administrative Expense 5,771 2,262 3,509
Tourist Information Services 153,191 69,327 83,864
Bricks and Nortor 102,127 -- 102,127
Special Events 102,127 50,324 51,803 II
Promotion end Advertising 76,571 15,957 60,614
Total Expendi tures 1,192,136 720,730 471,406 I
Excess of Revenues Over/
(Under) Expenditures (584,636) 238,799 823,435
Fund Balance, October 1, 1988 457,278 457,278 --
Fund Balance, September 30, 1%9 S (127,358) S 6%,077 S 823,435 I
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IMONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE — BUDGET AND ACTUAL,
I FIRE AND AMBULANCE DISTRICT #1 — LOWER AND MIDDLE KEYS,
SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
1 Variance
Favorable
IBudget Actual (Unfavorable)
Revenues:
Taxes S 2,763,896 S 2,767,174 S 3,278
I Intergovernmental Revenues -- 13,131 13,131
Charges for Services 463,755 399,428 (64,327)
Interest Income -- 186,153 186,153
Miscellaneous Revenues -- 3,737 3,737
I
Total Revenues 3,227,651 3,369,623 141,972
I Expenditures:
Current:
General Government:
ICommissions and Fees 120,895 120,720 175
Total General Government 120,895 120,720 175
I Public Safety:
Fire Rescue, Dist-Lower & Middle Keys 1,696,805 1,240,212 456,593
Ambulance, Dist-Lower & Middle Keys 1,520,036 1,423,608 96,428
ITotal Public Safety 3,216,841 2,663,820 553,021
Debt Service:
I Principal Retirement: --
fire Rescue, Dist-Lower & Middle Keys 52,250
Ambulance, Dist-Lower & Middle Keys 52,250
280,728 -- 280,728
Interest and Fiscal Charges:
I Fire Rescue, Dist-Lower & Middle Keys 20,378 -• 20,378
Am Middle Ambulance, Dist-Lower & Keys 20,566 20,566
Total Debt Service 373,922 20,566 353,356
ITotal Expenditures 3,711,658 2,805,106 906,552
Excess of Revenues Over/
I (Under) Expenditures (484,007) 564,517 1,048,524
(continued)
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MONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS I
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE — BUDGET AND ACTUAL
FIRE AND AMBULANCE DISTRICT #1 — LOWER AND MIDDLE KEYS, ,
SPECIAL REVENUE FUND — CONTINUED
FOR TEE FISCAL YEAR ENDED SEPTEMBER 30, 1989
I
Variance
Favorable '
Budget Actual (Unfavorable)
Other Financing Sources (Uses):
Reserve for Contingencies (105,665) -- 105,665 '
Transfers from Other Funds 9,871 9,871 --
Transfers to Other Fwd. (353,341) (353,341) --
Capital Lease Acquisition -- -- --
Proceeds from Tax Anticipation Notes 209,000 -- (209,000)
ill
Proceeds from Mortgage Loans -- -- -•
Proceeds frog Bads -- -- -• ���fff
Total Other Financing ■
Sources/(Uses) (240,135) (343,470) (103,335) i
Excess of Revenues and Other
Sources Over/(Under)
Expenditures and Other Uses (724,142) 221,047 945,189
Fund Balance, October 1, 1988 993,208 993,208 --
Fund Balance, September 30, 1989 S 269,066_ S 2 255 S 945,189:
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IMONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EYPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
I FIRE AND AMBULANCE DISTRICT /5 - TAVERNIER SPECIAL REVENUE FUND
FOR TEE FISCAL YEAR ENDED SEPTEMBER 30, 1989
LVariance
Favorable
IBudget Actual (Unfavorable)
Revenues:
Tans S 312,717 S 304,819 S (7,898)
I Charges for Services --
3,903 ; yp;
Interest Income 35,711 35,711
Total Revenues 312,717 344,433 31,716
Expenditures:
I Current:
General Government:
Commissions and Fees 25,000 15,298 9,702
I Public Safety:
Tavernier Volunteer Ambulance 127,538 87,477 40,061
Tavernier Volunteer Fire Dept. 234,339 85,443 148,896
ITotal ELM it Safety 361,877 172,920 18.9,957
Total Expenditures 386,877 188,218 198,659
I Excess of Revenues Over/
(Under) Expenditures (74,160) 156,215 230,375
IOther Financing Sources (Uses):
Reserve for Contingencies (11,054) -- 11,054
Transfers from Other Funds 3,442 3,442 --
ITransfers to Other Funds (51,484) (51,484) --
Total Other Financing
Sources/(Uses) (59,096) (48,042) 11,054
IExcess of Revenues and Other
Sources Over/(Under)
IExpenditures and Other Uses (133,256) 108,173 241,429
Fnd Balance, October 1, 1988 223,976 223,976 --
IFund Balance, September 30, 1989 S 90,720 S 332,149 S 241,429
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MONROE COUNTY, FLORIDA - BOARD OF COUNTY CO4CCISSIONERS 1
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
FIRE AND AMBULANCE DISTRICT 06 - REY LARGO, SPECIAL REVENUE FUND '
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
Variance I
Favorable
Budget Actual (Unfavorable) ,
Revenues:
Taxes S 645,158 S 640,786 S (4,372)
Intergovernmental Revenues -- 700 700 '
Charges for Services -- 8,162 8,162
Interest Income -- 43,720 43,720
Miscellaneous Revenues -- 520 520
Total Revenues 645,158 693,888 48,730 I
Expenditures:
Current:
General Government:
Commissions and Fees 29,923 28,066 1,857
Public Safety:
Key Largo Volunteer Ambulance 132,117 102,116 30,001
Key Largo Volunteer Fire Dept. 582,868 457,209 125,659 j
Total Public Safety 714,985 559,325 155,660
Debt Service:
Key Largo Volunteer Fire Dept.:
Principal Payment (Referendum EVuipaent) 190,000 -- 190,000
Interest 18,525 -- 18,525
Total Debt Service 208,525 -- 208,525
Total Expenditures 953,433 587,391 366,042 1
Excess of Ravens, Over/
(Under) Expenditures (308,275) 106,497 414,772
Other Financing Sources (Uses):
Reserve for Contingencies (29,148) -- 29,148
Transfers from Other Fuxb 3,442 3,442 --
Transfers to Other Funds (83,744) (83,744) --
Proceeds from Tax Anticipation Notes 190,000 -- (190,000)
Total Other Financing I
Sources/(Use) 80,550 (80,302) (160,852)
Excess of Revenues end Other
Sources Over/(Under)
Expenditures and Other Uses (227,725) 26,195 253,920
Fund Balance, October 1, 1988 347,227 347,227 -- I
Fund Balance, September 30, 1989 $ 119,502 S 373,422 S 253,920 '
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■ MONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS
I STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IR FUND BALANCE — BUDGET AND ACTUAL
I TRANSLATOR SYSTEM SERVICE DISTRICT SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
IVariance
Favorable
Budget Actual (Unfavorable)
I
Revenues:
Taxes S 124,586 S 127,772 S 3,186
' Charges for Services -- 1,656 1,656
Interest Income 20,000 52,874 32,874
Miscellaneous Revenues -- 500 500
ITotal Revenues 144,586 182,802 38,216
Expenditures:
II Current:
Culture and Recreation:
Translator 622,858 444,272 178,586
' Total Expenditures 622,858 444,272 178,586
Excess of Revenues Over/
' (Under) Expenditures (478,272) (261,470) 216,802
Other Financing Sources (Uses):
' Reserve for Contingencies (30,000) -- 30,000
Transfers to Other Funds (10,626) (10,626)
Total Other Financing
IISources/(Uses) (40,626) (10,626) 30,000
Excess of Revenues and Other
' Sources Over/(Under)
Expenditures and Other Uses (518,898) (272,096) 246,802
Fund Balance, October 1, 1988 725,640 725,640 --
' Fund Balance, September 30, 1989 $ 206,742 $ 453,544 $ 246,802
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MONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS I
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE — BUDGET AND ACTUAL
SPECIAL ROAD DISTRICT — CROSS KEY WATERWAY ESTATES SPECIAL REVENUE FUND 1
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
Variance 1
Favorable
Budget Actual (Unfavorable) 1
Revenues:
Taxes S -- a 3,589 $ 3,589
Interest Income -- 272 272 1
Miscellaneous Revenue 3,750 -- (3,750)
Total Revenues 3,750 3,861 111
ill
Expenditures:
Current:
Transportation: il
Street Lighting-Cross Key Estates 4,895 -- 4,895
Crosakey Waterways 905 760 145
Total Expenditures 5,800 760 5,040 1
Excess of Revenues Over/
(Under) Expenditures (2,050) 3,101 5,151 J
Other Financing Sources (Uses):
Reserve for Contingencies (200) -- 20011
Total Other Financing
Sources/(Uses) (200) -- 200
II
Excess of Revenues and Other
Sources Over/(Under)
Expenditures end Other Uses (2,250) 3,101 5,351 7
fund maBalance, October 1, 8 3,002 3,002 -- `i
Fund Balance, September 30, 1989 $ 752 S 6,103 S 5,351 1
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MONROE COUNTY, FLORIDA - BOARD OP COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE — BUDGET AND ACTUAL
SPECIAL ROAD DISTRICT — VENETIAN DRIVE SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
Interest Income S -- S 4,085 S 4,085
iTotal Revenues -- 4,085 4,085
Expenditures:
Current:
Transportation:
Venetian Drive 44,568 1,082 43,486
Total Expenditures 44,568 1,082 43,486
Excess of Revenues Over/
(Under) Expenditures (44,568) 3,003 47,571
Fund Balance, October 1, 1988 44,658 44,658 --
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Fund Balance, September 30, 1989 B 90 S 47,661 $ 47,571
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MONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS I
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE — BUDGET AND ACTUAL
MARINERS HOSPITAL DISTRICT SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
Variance
Favorable
Budget Actual (Unfavorable)
Revenues: I
Taxes S -- S 1,918 S 1,918
Interest Income -- 10,719 10,719
Total Revenues -- 12,637 12,637 I
Expenditures: I
Currant:
Human Services:
Mariners Hospital 182,560 161,919 20,641 I
Total Expenditures 182,560 161,919 20,641
Excess of Revenues Over/ I
(Under) Expenditures (182,560) (149,282) 33,278
Fun/ Balance, October 1, 1988 182,709 182,709 --
I
Fun( Balance, Spteaber 30, 1%9 S 149 S 33,427 S 33,278
........o..... .f.....a...a.. I
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1 MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
I UNINCORPORATED AREA SERVICE DISTRICT - PLANNING, BUILDING AND
ZONING SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
I
Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
I Taxes S 539,456 S 500,47 S (39,025)
Licenses and Permits 1,003,142 1,914,686 911,544
Intergovernmental Revenues 412,244 221,240 (211,004)
Charges for Services -- 23,775 23,775
I Fines and Forfeitures 45,000 8,258 (36,74t)
Interest incamm 171,346 263,945 92,599
Miscellaneous Revenues -- 5,580 5,580
ITotal Revenues 3,191,188 3,937,915 746,727
I Expenditures:
Current:
General Government:
Planning and Zoning 1,420,211 1,394,57E 25,639
I Planning Commission 41,805 40,980 825
Environmental Resources 230,826 216,904 13,92E
Land Use Plan Implementation:
II Development
Development 61,155 55,044 6,111
Development 62,047 34,67E 27,375
Legal Assistance 40,004 18,125 21,879
Property Appraiser 50,000 50,000 --
III
Hearing Officer 13,656 12,938 718
Special Counsel 161,382 161,382
DCA Grant 45,000 45,000 --
Planning/Building/Code Enforcement Fees 94,781 84,284 10,497
ITotal General Government 2,220,867 1,952,519 268,348
Public Safety:
I Building Department 1,059,736 1,047,603 12,133
Code Enforcement 504,050 466,452 37,593
Fire Marshall 137,566 127,988 9,578
ITotal Public Safety 1,701,352 1,642,043 59,309
Culture and Recreation:
' Parks 8 Recreation 5,000 -- 5,ggg
Total Cultural and Recreation 5,000 -- 5,000
ITotal Expenditures 3,927,219 3,594,562 332,657
Excess of Revenues Over/
(Under) Expenditures (736,031) 343,353 1,079,384
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MONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE — BUDGET MID ACTUAL
UNINCORPORATED AREA SERVICE DISTRICT — PLANNING, BUILDING AND
ZONING SPECIAL REVENUE FUND — CONTINUED
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
1
Variance
Favorable
Budget Actual (Unfavorable)
Other financing Sources (Uses):
Reserve for Contingencies (29,966) -- 29,966
Transfers to Other Fulls (324,526) (324,526) ••
Total Other Financing
Sources/(Uses) (354,492) (324,526) 29,966
Excess of Revenues and Other
Sources Over/(under)
Expenditures and Other Uses (1,090,523) 18,827 1,109,350
Fund Balance, October 1, 1988 1,9138,091 1,988,091 •-
Fund Balance, Septenber 30, 1989 S 897,568 $ 2,006,918 S 1,109,350
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I MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
UNINCORPORATED AREA SERVICE DISTRICT - PARRS AND RECREATION
SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
L
Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes S 355,101 S 346,331 S (5,770)
Intergovernmental Revenues --
1,585 1,585
Charges for Services 18,000 21,010 3,010
Interest Income •- 38,818 38,818
IMiscellaneous Revenues -- 14,505 14,505
Total Revenues 373,101 422,2L9 49,148
IExpenditures:
Current:
Culture and Recreation:
I Surber School Recreation Program 55,000 55,000 --
Perks S Beaches Unincorporated 55,000
284,668 43,548
Pigeon Key 70,536 68,544 1,992
ITotal Expenditures 453,752 408,21E 45,540
Excess of Revenues Over/
' (Under) Expenditures (80,651) 14,037 94,688
Other Financing Sources (Uses):
IReserve for Contingencies (29,1773) -- 29,055
Total Other Financing
Sources/(Usw) (29,093) -- 29,093
I
Excess of Revenues and Other
Sources Over/(Under)
Expenditures end Other Uses (109,744) 14,037 123,781
I Fund Balance, October 1, 1988 303,096 303,096 •-
IFund Balance, September 30, 1989 $ 193,352 S 317,133 $ 123,781
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IMONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE — BUDGET AND ACTUAL
L UPPER KEYS HEALTH CARE SPECIAL TAXING DISTRICT, SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
LVariance
Favorable
Budget Actual (Unfavorable)
Revenues:
Taxes S 897,369 S 872,263 S (25,106)
t Charges for Services 11,237 11,237
Interest income --
SG,061 54,061
Total Revenues 897,369 937,561 40,192
I
Expenditures:
Current:
I
General Goverment:
Commissions and Fees 31,801 24,745 7,056
I Nunn Services:
Transportation and Treabent 513,645513,6G5
Pre•Trensportation Hospital & Physical Care 105,206 -- 105,206
Upgrading Facilities f Staff Services 140,275 -- 140,275
ITotal Hunan Services 759,126 513,645 245,481
Total Expenditures 790,927 538,390 252,537
IExcess of Revenues Over/
(Under) Expenditures 106,442 399,171 292,729
' Other Financing Sources (Uses):
Transfers to Other funds (61,574) (61,574) •-
fTotal Other Financing
Sources/(Uses) (61,574) (61,574) •-
I Excess of Revenues and Other
Sources Over/(Oder)
Expenditures and Other Uses 44,868 337,597 292,729
tTurd Balance, October 1, 1988 -. .- --
IFund Balance, September 30, 1989 f ..e 44,868 S 337,597 $ 292,729
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MONROE COUNTY, FLORIDA — BOARD OP COUNTY COMMISSIONERS '
COMBINING BALANCE SHEET
ALL DEBT SERVICE FUNDS
SEPTEMBER 30, 1989II
1983 1988 A B B '
hfutdlng Itproyannt
IFprovMsnt Revenue
Bake Banda Total '
ASSETS
Cash with Fiscal Agent S 6,801 f -- S 6,801 '
Due from Other Funds -- 61,815 61,815
Restricted Assets:
Cash 50,553 6,934 57,487
Investments at Cost or 11
Amortized Cost 863,678 306,561 1,170,239
Total Assets f 921,032 f II
..... 3.....,310.... $ 1,296,34..e.. .f.2.
LIABILITIES AND FIND EQUITY
Liabilities: il
Matured Interest Payable $ 6,802 $ -- S 6,802
Total Liabilities 6,802 -- 6,802
11
Fund Equity:
Fund Balances:
Unreserved 914,230 375,310 1,289,540
Total Fund Equity 914,230 375,310 1,289,540
Total liabilities, Fuel Equity f 921,032 S 375,310 f 1,296,342
.o.......n .®.®.... &mesnm...o
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IMONROE COUNTY, FLORIDA - BOARD OP COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE
I ALL DEBT SERVICE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
I1983 1988 A 8
Refunding Inprovement
I Inpruvaent Revenue
tBonds Total
Revenues:
I Intergovernnentel Revenues f 223,250 f 585,221 S 808,471
Interest Income 72,785 4,T33 77,518
Miscellaneous Revenues 14,434 -- 14,434
ITotal Revenues 310,469 589,954 900,423
I Expenditures:
Debt Service 210,059 214,644 424,703
Total Expenditures 210,059 214,644 424,703
IExcess of Revenues Over/
(Under) Expenditures 100,410 375,310 475,720
Fund Balance, October 1, 1988 813,820 -- 813,820
' Fund Balance, September 30, 1989 S 914,230 S 375,310 f .. 1,289,540
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MONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS I
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE — BUDGET AND ACTUAL
ALL DEBT SERVICE FUNDS ,
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
1983 Refunding Isprovm.nt Bolls i
Variance '
Favorable
Budget Actual (Unfavorable)
Revenues:
Intergovernmental Revenues S 223,250 S 223,250 S --
Interest Incase 50,000 72,785 22,785
Miscellaneous Revenues -- 14,434 14,434
Total Revenues 273,250 310,469 37,219 i
Expenditures:
Debt Service:
Principal Retirement - 1983 Series 30,000 30,000 --
Principal Retirement - 1988 Series A -- -• --
Principal Retirement - 1988 Series B -- -- ••
Interest and Fiscal Charges - 1983 Series 181,000 180,059 941
Interest - 1988 Series A -- •- -•
Interest - 1988 Series B -- -- --
Fiscal Charges - 1988 Series A B B -- -- --
Total Expenditures 211,000 210,059 941
Excess of Revenues Over/ i
(Under) Expenditures 62,250 100,410 38,160
Other Financing Sources (Uses): I
Reserve for Contingencies (857,957) -- 857,957
Total Other Financing
Sources/Nees) (857,957) -- 857,957
Excess of Revenues end Other
Sources Over/(Under)
Expenditures and Other Uses (755,707) 100,410 896,117
Fund Balance, October 1, 1988 813,820 813,820 -- J
Fund Balance, September 30, 1989 S ........1 1113. S �..911,230. S 896,117
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1 1988 A S B leprovaaant Revenue Borah Total
Variance Variance
li Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
ILS 667,152 S 585,221 $ (81,931) S 890,402 $ 808,471 S (81,931)
-- 4,733 4,733 50,000 77,518 27,518
-- -- -• •• 14,434 14,434
i667,152 589,954 (77,198) 940,402 900,423 (39,979)
1
-- -- -- 30,000 30,000 --
1 9,629 9,629 9,629 -- 9,629
185,000 185,000 185,000 185,000
•• -- -- 181,000 180,059 941
356,126 171,392 184,734 356,126 171,392 184,734
1 115,813 42,668 73,145 115,813
SB4 42,668 73,145
584 584 584
667,152 214,644 452,508 878,152 424,703 453,449
i
-- 375,310 375,310 62,250 475,720 413,470
1
-- -. -- (857,957) -- 857,957
1
-- -- -- (857,957) -- 857,557
i
-- 375,310 375,310 (795,707) 475,720 1,271,427
1 -- -• -- 813,820 813,820 --
I $ -- $ 375,310 S 375,310 S 18,113 S 1,289,540 $ 1,271,427
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MONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS I
COMBINING BALANCE SHEET
ALL CAPITAL PROJECT FUNDS
SEPTEMBER 30, 1989 I
Key West '
Caw.hnlve Animal
Improvemmnta Shelter Total
ASSETS I
Cash and Investments 1 357,080 S 4,906 S 361,986
Accents Receivable 489,588 -- 489,588 '
Due from Other Funds 5,734 •- 5,734
Due from Other Governmental Units 31,496 -- 31,496
Restricted Assets:
Investments at Cost or
Amortized Cost 7,107,371 -- 7,107,371
Total Assets S 7,991,269 S 4,906 S 7,996,175
LIABILITIES AND FUND EQUITY
Liabilities: 1
Accounts Payable S 16,730 S -- S 16,730
Accrued Magee and Benefits Payable 720 •• 720
Contracts Payable 15,536 -- 15,536
Due to Other Fads 126,618 -• 126,618
Payable from Restricted Assets:
Accents Payable 384,889 -- 384,889
Contracts Payable 126,162 -- 126,162
Total Liabilities 670,655 -• 670,655
Fund Equity: i
Fund Balenaes:
Reserved for Construction Trust Purposes 6,596,320 -- 6,596,320
Unreserved 724,294 4,906 729,200
Total fund Equity 7,320,614 4,906 7,325,520
Total Liabilities and Fund Equity S 7,991,269 S 4,906 S 7,996,175 I
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76
1
IMONROE COUNTY, FLORIDA - BOARD OP COUNTY COMMISSIONERS
COMBINING STATEMENT OF REVENUES, EXPENDITURES MD
CHANGES IN FUND BALANCE
E ALL CAPITAL PROJECTS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
IKey West
Casprehemlve Animal
IIn s provanta Shelter Total
Revenues:
Intergovernmental Revenues S 31,496 S -- S 31,496
■ Interest Incase 437,030 284 437,314
■■ Miscellaneous Revenues 118,020 118,020
Total Revenues 586,546 284 586,830
II
Expenditures:
Capital Outlay:
II General Government 786,780 786,780
Public safety 642,468 -• 642,468
Physical Environment 3,000 -- 3,000
' Hunan Services 2,935 -- 2,935
Culture and Recreation 2,935
474,389
Total Expenditures 1,909,572 -- 1,909,572
' Excess of Revenues Over/
(Under) Expenditures (1,323,026) 284 (1,322,742)
II
Other Financing Sources (Uses):
Transfers fran Other Funds 187,400 -- 187,400
II Proceeds
to Other Funds (118,193) -- (118,193)
proceeds from Bonds 7,060,770 7,060,770
Total Other Financing
IISources/(Urea) 7,129,977 -- 7,129,977
Excess of Revenues and Other
Sources Over/(Under)
' Expenditures i Other Uses 5,806,951 284 5,807,235
Fund Balance, October 1, 1988 1,513,663 4,622 1,518,285
II
Find Balance, Septesber 30, 1989 S 7,320,614 S 4,906 S 7,325,520
ll
II
II
II
77
MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS I
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET MID ACTUAL
ALL CAPITAL PROJECT FUNDS '
FOR THE ►ISCAL YEAR ENDED SEPTEMBER 30, 1989
Capital Projects, I
Corprehenslve Improvements
Variance ,
Favorable
Budget Actual (Unfavorable)
Revenues: I
Intergovermanta( Revenues S 152,746 S 31,4% S (121,250)
Charges for Services 75,000 -- (75,000)
Interest Income -- 437,030 437,030
Miscellaneous Revenues 127,151 118,020 (9,131)
Total Revenues 354,897 586,546 231,649
Expendi turn:
Capital Outlay:
General Government:
Purchase of Temporary Courtroom 83,990 78,174 5,816
Courthouse Rntroams 30,000 25,671 4,329
Courthouse and Annex 96,538 -- 96,538
Marathon Courthouse Parking Lot 17,000 4,035 12,965
Clerk's Space L Courtroom 265,372 253,303 12,069
Clerk's fire Proof Storage 370,000 •• 370,000
1988 Bond Issue Projects:
Contractual Services-PPM 8,122 8,122 -•
Contractual Services-Fla Nat'l Bank 750 750 -•
Tax Collector Licensing Center 297,000 297,000 --
Truman School Structural Analysis 55,700 55,700 --
TruM School Asbestm Analysis 8,500 8,500 •-
Clerk's fireproof Storage-Construction 300,000 -- 300,000
PK State Attorney/Clerk Construction 173,651 2,927 170,724
PK State Attorney/Clerk ALE 887 -- 887
Marathon Civic/Gov't/EOC Center 2,000,000 -- 2,000,000
P.K.-State Attorney L Clerk's Office 5,613 2,686 2,927
P.K. Waste Treatment Plant 409 409 --
Stock IslanVkling III Office 49,503 49,503 --
Jackson Sq. Phase II-Southard St. Property 488 -• 488
Public Safety:
Key Vest Jell 3rd Floor 28,910 28,556 354
Renovations Stock Island Facility 58,000 24,341 33,659
Sheriff Rotation - Cudjm Key 222,987 222,526 461
1988 Bond Issue Projects:
Mew Jail facility 1,740,100 •- 1,740,100
Plantation Key Tap. Jail Facility 628,700 242,650 386,050
ALE New Jail Facility 130,000 124,395 5,605
PBSJ Topo Survey 1,200 •- 1,200
Physical Envi remnant:
Jilts Street Pier 3,000 3,000 --
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1
II
I
IL Capital Projects,
Key West Animal Shelter Total
! Vscience Krlanee
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
IL
S -- $ -- S •• S 152,746 S 31,496 S (121,250)
-. -- -- 75,000 -- (75,000)
-- -- 284 284 •- 437,314 437,314
127,151 118,020 (9,131)
II -- 284 284 354,897 586,830 231,933
II -- -- -- 83,990 78,174 5,816
-- •- -- 30,000 25,671 4,329
Il - -- 96,538 -- 96,538
-- -- 17,000 4,035 12,965
•• -- -- 265,372 253,303 12,069
370,000 -- 370,000
II -- -- --
8,122 8,122
-- -- •- 750 750 --
--
297,000 297,000 --
-- --
-- --
55,700 55,700
-- 8,500 8,500 --
-. -- -- 300,000 -• 300,000
' :_ -- -- 173,651 887 -- 2,927 170,724
887
-- -- -• 2,000,000 -- 2,000,000
-- --- -• 5,613 2,686 -- 2,927
II 409 409
G9,503 49,503
-. -- -- 488 -- 488
Il - -- 28,910 28,556 354
-- 58,000 24,341 33,659
-- -- -- 222,987 222,526 461
II •• -- -- 1,740,100 -- 1,740,100
.. •• -- 628,700 242,650 386,050
-- -- •- 130,000 124,395 5,605
' -- -- -- 1,200 -- 1,200
-- -- -- 3,000 3,000 --
II (continued)
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79
II
MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS '
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
ALL CAPITAL PROJECT FUNDS - CONTINUED '
FOR TEE FISCAL YEAR ENDED SEPTO®ER 30, 1989
Capital Projects,
Comprehensive IsprcvMMnts
Variance ,
Favorable
• limit Actual (Unfavorable)
Capital Outlay: ,
Transportation:
State Grant, Wet Martell* Parking Study 2,500 -- 2,500
198E Bond Issue Projects:
Key Bost Airport Improvements 380,000 -- 380,000
Marathon Airport Terminal (County Match) 228,807 -- 228,807
Xunen Services:
Big Pine Key Anibal Shelter, FRS 139,226 2,935 136,291
Key West Mibal Shelter -- -- --
Culture and Recreation:
Riggs Beech 384,525 378,490 5,535
Merry Harris Park 25,963 3,86E 22,095
Beech Access Appraisal 3,000 3,000 ••
Other Parks & Recreation isprovebants 40,000 -- 40,000
Library Project/1981 Bard Sources 11,204 •• 11,204
Donation - K.L. Library 38,500 24,251 14,249
Big Pine Key Recreation Center 244,280 64,280 180,000
Key Large Library Construction 770,392 •• 770,392
Total Expenditures 8,844,817 1,909,572 6,935,245 1
Excess of Revanws Over/
(Under) Expenditures (8,489,920) (1,323,026) 7,166,8941
Other Financing Sources (Uses):
Reserve for Contingencies (265,768) -- 265,76E
Transfers from Other fuels 187,400 1117,400 •-
Transfers to Other Funds (118,193) (118,193) --
Proceeds from Bonds 7,091,567 7,060,770 (30,797)
Total Other Financing
Sources/(Wee) 6,895,006 7,129,977 234,971
Excess of Revenues and Other II
Sources Over/(under)
Expenditures and Other Uses (1,594,914) 5,806,951 7,401,865
Fund Balance, October 1, 1988 1,513,663 1,513,663 ••
and Balance, September 30, 1989 S (81,2E1) S 7,320,614 S 7,401,865 j
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I
II
t ,
II Capital projects,
• Key West Animal Shelter Total
II Variance Varian
Favorablefavorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
E
-- -- -- 2,500 -- 2,500
II -- -- -- 3841,000 -- 380,000
-- -- •- 228,407 -- 228,607
I
- -- -- 139,226 2,935 136,291
4,622 4,622 4,622 4,622
-- -- 384,525 378,990 5,535
II -- -- 25,963 3,868 22,095
-- -- -- 3,000 3,000 --
-- -- -• 40,000 -- 40,000
-- -- -- 11,204 -- 11,204
38,500 24,251 14,249
-- -- -- 244,280 64,280 180,000
-- -- -- 770,392 -- 770,392
II
4,622 -- 4,622 8,849,439 1,909,572 6,939,867
II (4,622) 284 4,906 (8,494,542) (1,322,742) 7,171,400
II -- -- •- (265,768) •• 265,768
-- -- -- 187,400 187,400 --
-- -- -- (118,193) (118,1931 --
II -- -- -• 7,091,567 7,060,770 (30,797)
-- -- -- 6,895,006 7,129,977 234,971
II
II (4,622) 244 4,906 (1,599,536) 5,807,235 7,406,771
4,622 4,622 •• 7,518,285 1,518,285 --
IIS -- S 4,906 $ 4,906 $ (81,251) $ 7,325,520 $ 7,406,771
II
II
81
NONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS '
COMBINING BALANCE SHEET
ALL ENTERPRISE FUNDS
SEPTEMBER 30, 1989 '
Municipal Iv: Card '
District Sand
Malta Irides Total
ASSETS
Current Assets:
Cash and investments S 4,586,814 S 1,711,001 S 6,297,815
Cash with Fiscal Agent -- 13,427 13,427
Accents Receivable:
Delinquent Waste Collection Fees 1,537,677 -- 1,537,677
Allowance for Uncollectible
Waste Collection Fees (884,313) -• (884,313)
Other 129,937 -- 129,937
Allowance for Other Uncollectible (59,155) -- (59,155)
Due from Other Funds -- 7,382 7,382
Due from Other Governmental Units 327,806 -- 327,806
Total Current Assets 5,638,766 1,731,810 7,370,576
Restricted Assets: I
Cash 2,501,490 -- 2,501,490
Investments at Cost or
Amortized Cost 1,136,723 -- 1,136,723
II
Total Restricted Assets 3,638,213 -- 3,638,213
I
Property, Plant end Equipment
(Met of Accumulated Depreciation) 6,698,050 1,550,835 8,248,885
Other Auetsi
Deferred Charges 346,813 -- 346,813
Total Assets $ 16,321,642 S 3,282,645 S 19,604,487
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82
1
EMONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS
COMBINING BALANCE SHEET
ALL ENTERPRISE FUNDS - CONTINUED
ISEPTIC'S/3ER 30, 1989
Municipal lye Card
I District Bound
West Bridge Total
LIABILITIES AND FUND EQUITY I
Currant Liabilities:
Accounts Payable S 451,417 S 110,217 S 561,634
Accrued Wages and Benefits Payable 143,615 12,184 155,799
m Claims and Judgents Payable 380,487 380,487
Contracts Payable 29,950 •• 29,950
Due to Other Fads 164,252 3,371 167,623
I Matured Bonds Payable 0,000 0,000
Matured Interest Payable 306 306
Matured Premium Payable -- 3,121 3,121
Deposits in Escrow 20,023 -• 20,023
I Deferred Revenues 60,303 60,303
Capital Leases Payable - Currant 99,293 99.293
' Total Current Liabilities 1,349,340 139,199 1,488,539
Current liabilities Payable fray Restricted Rants:
I Contracts Payable 61,052 -- 61,052
Accrued Interest Payable 290,309 290,309
Revenue Bonds Payable - Current 315,000 -- 315,000
I Total Current Liabilities Payable from
Restricts Assets 666,361 666,361
I Lang-Term Liabilities,
Accrued Coapenaated Absences 99,763 6,216 105,979
Capital Leases Payable 71,480 -- 71,490
tRevenue Bonds Payable 8,447,X7 -- 8,44T,X7
Total Lap-Term Llabi titi es 8,618,590 6,216 8,624,806
Total Liabilities 10,634,291 145,415 10,779,706
Fund Equity: •
I
Contributed Capital 2,805,649 2,761 2,808,410
Retained Earnings:
I Reserved for Revenue Bond Retirement 3,286,852 -- 3,286,852
Unreserved (604,950) 3,134,469 2,729,519
Total Retained Earnings 2,881,902 3,134,469 6,016,371
' Total fund Equity 5,687,551 3,137,230 8,824,781
Total Liabilities as Fund Equity S 16,321,842 S 3,282,645 S 19,604,487
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83
I
MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS '
COMBINING STATEMENT OF REVENUES, EXPENSES AND
CHANGES IN RETAINED EARNINGS
ALL ENTERPRISE FUNDS '
FOR THE FISCAL YEAR ENDED SEPTEIBER 30, 1989
Mulleipat live Card '
District Rood
Vests bridge Total
Operating Revenues: '
Tolls S -- S 850,912 S' 850,912
Charges for Services 7,966,417 -- 7,966,417
Franchise Fees 837,203 -- 837,203 '
MiscellaneousRevenues 22,695 2,356 25,051
Total Operating Revenues 8,826,315 853,268 9,679,583
I
Operating Expires:
Personal Services 2,584,464 226,736 2,811,200
Professional Services 3,053,775 121,675 3,175,450
Utility Services 116,537 6,117 122,654
Insurance 157,417 45,232 202,649
Repairs and Maintenance 395,801 17,217 413,018
Operating Supplies 246,781 3,849 250,630
Other Operating Expenses 215,766 14,693 230,459
Depreciation 914,621 52,939 967,560
Total Operating Expenses 7,685,162 488,458 8,173,620 j
Operating Inner (Loss) 1,141,153 364,810 1,505,963 3
Non-Operating Revenues (Expenses):
Tans 5,023 -- 5,023
Operating Grants 88,712 -- 88,712
Interest Inane 651,797 123,112 774,909
Interest Expenses and Fiscal Charges (780,690) •- (780,690)
Total Non-Operating Revenues (Expenses) (35,158) 123,112 87,954
Inner (Loss) Before Operating Transfers 1,105,955 487,922 1,593,917 +�
Operating Triflers: ■■
Transfers to Other funds (28,500) (3,000) (31,500)
Total Operating Transfers (28,500) (3,000) (31,500) 1
Net inane (Less) 1,077,495 484,922 1,562,417
Retained Earnings - October 1, 1988 4,610,056 2,652,308 7,262,364
Retained Earnings • September 30, 1989 S 5,687,551 S 3,137,230 S 8,824,781 1
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80
I
IMONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS
COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION
ALL ENTERPRISE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
Municipal Svc Card
I District Sand
Waste Bridge Total
I Sources of Working Capital:
Operation:
Net Income (Loss) S 1,077,495 S 484,922 S 1,562,417
(tare Not Requiring (Providing) Working Capital:
I Loss on Disposal of Assets 2,289 2,289
Depreciation and Depletion 912,333 52,939 965,272
Amortization of Deferred Charges 26,552 -- 26,552
Amortization of Capital Appreciation
I on 1985 Refunding Improvement Boss 167,180 -- 767,780
Increase (Decrease) in Accrued Ccepensated Absences 15,286 517 15,883
Working Capital Provided (Used) by Operatiae 2,201,135 538,378 2,739,513
I
Increase in Capital Leases 234,620 -- 234,620
Net Decrease in Restricted Assets 922,024 -- 922,024
ITotal Sources (Uses) of Working Capital 3,357,779 538,378 3,896,157
Uses of Working Capital:
I Additions to Property, Plant and Equipment 997,544 734,219 7,131,763
Net Decrease in Current Liabilities
Payable from Restricted Assets 3,961 -- 3,961
Retirement of Capital Leases 163,140 -- 163,140
I Decrease in Due to Customers 380,487 -- 380,f87
Retirement of Lag-Tenn Debt and Portions
Becoming Current 315,000 -- 315,000
ITotal Uses of Working Capital 1,860,132 134,219 1,594,351
Net Increase/(Decrease) in Working Capital S 1,497,647 $ 404,159 S 1,901,806
Cagfonents of Net Increase (Decrease)
in Working Capital:
' Cash 8 Investments f 1,736,557 S 489,80/ f 2,226,365
Accounts Receivable 37,728 37,728
Due from Other funds -- 7,382 7,382
Due from Other Goverment 141,385 (3,431) 137,954
I Accounts Payable (212,192) (109,183) (321,375)
Accrued Wages Payable (33,631) (915) (34,546)
Accrued Payroll Taxes and Retiremennt Payable (8,204) (788) (8,992)
I Claims & Judgments Payable 190,243
Due to Customers (380,487) 10,243
(390,487)
Contracts Payable 86,164 --
23,055 109,219
Due to Other Funds 119,359 (1,833) 117,526
I Capital Leases Payable (99,293) -- (99 293)
Other Current Liabilities (79,982) 64 (79,918)
Net Increase/(Decrease) in Working Capital S 1,497,647 $ 404,159 S 1,901,806
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85
I
MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS '
SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL
MUNICIPAL SERVICES DISTRICT - WASTE
FOR THE YEAR ENDED SEPTEJBER 30, 1989 I
Variance
Favorable I
Budget Actual (Unfavorable)
Operating Expend)tuns:
Adainistrati an S 1,922,148 S 1,912,347 S 9,801 ,
Retardaus wets 90,210 77,119 13,091
Franchlae Operators 2,381,640 2,381,592 48
Plant Operations 224,136 213,682 10,454
Cudjoe Key Volts% Radiation Plant 625,232 566,689 58,543
MSG-Cudjoe Key Landfill 138,718 65,922 72,796
Long Key Volume Reduction Plant 804,424 722,595 81,829
MSD-Long Key Landfi I 220,950 179,959 40,991
Key Large Volume Reduction Plant " 680,242 651,253 28,989
MSD-Key Large Landfill 77,918 62,112 15,806
Pollution Control 779,098 764,014 15,084
NSO-Rocycl ins 48,084 46,301 1,783
NSD-Used Oil Recycling Grant 25,000 -- 25,000
DER Recycling Grant 32,072 4,917 27,155
State Tire Recycling Grant 3,770 3,770 --
Renew) and Replacement 32,890 32,890 --
Total Operating Expenditures 8,086,532 7,685,162 401,370
Won-Operating Expandi turn:
Bond Debt Service:
Principal Retirement 369,148 363,847 5,301
Interest Expenses and Fiscal Charges 782,610 780,690 1,920
Total Bond Debt Service 1,151,758 1,144,537 7,221
Capital Outlay:
But%dings 2,500 -- 2,500
E iiprnt 503,062 420,232 82,830
Plant Egulpnent Renewal and Rplecement 567,110 483,056 84,054
tud)pe Key Landfill Expansion 100,000 93,606 6,394
Total Capital Outlay 1,172,672 996,894 175,778
Total Non-Operating Expenditures 2,324,430 2,141,431 182,999
Operating Transfers and Reserves:
Transfers to Other Funds 28,500 28,500 --
Reserve for Contingencies 2,894,479 -- 2,804,479
Total Operating Transfers and Reserves 2,922,979 28,500 2,894,479
Total Expenditures S 13,333,941 S 9,855,093 S 3,478,848 I
. . ...o......... .....a...m....
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86
iMONROE COUNTY, FLORIDA - BOARD OF COUNTY CONNISSIONERS
SCHEDULE OP EIPENDITURES - BUDGET AND ACTUAL
I�r CARD SOUND BRIDGE
FOR THE YEAR ENDED SEPTEMBER 30, 3989
111
Variance
hvorabl.
Sudan Retool Variance
I Operating Expenditure:
Cord Ewd Road I Toll Bridge $ 490,888 t 485,458 t 2,430
Total Operating Expenditure 490,6E8 480.453 2,430
I
Non-Operating Expeditors.:
Cool tal Outlay:
I Sul Wings 7,340 6,363 957
IaYrovext.n Other Then Wilding* 212,301 101,614 110,687
Egoists26,6f0 26,222 388
ITotal Non-Operating Expenditure 246,251 134,219 112,032
Operating Trosfen and Reserves:
Transfers to Other Funds 3,000 3,000
IReserve for Contingencies 1,061,155 •• 1,061,155
Total Operating Transfers end Reserves 1,064,155 3,000 1,061,155
ITotal Expendi turn S 1,501,294 9 625,677 9 1,175,617
m.w...e..S Sa....v...... ...Sf.r..e.i
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87
1
I
NONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS
COMBINING BALANCE SHEET ,
ALL INTEMIAL SERVICE FUNDS
SEPTEMBER 30, 1989
Worknents Group tisk I
Compensation Insurance Mensflant
Fund Fund Fied Total
ASSETS '
Current Mesta:
Cash ad Investments 8 504,102 S 603,112 8 601,107 $ 1,708,321 ,
Accants Receivable
Other .. 242,273 • 242,273
Due from Other funds 163,200 204,647 5,274 373,121
Due from Other Governmental Units -- 381 -- 381II
Total Current Auras 667,302 1,050,413 606,381 2,324,096
IIProperty, Plant and Equipment
(Net of ACCtealat. Depreciation) 14,298 1,910 9,440 25,648
Total Assets 8 681,600 S 1,052,323 8 615,821 8 2,349,744 II
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LIAIILITIES MO FUIp EOunTy II
Currant Llebltltiest
Account. Payable 8 29,158 8 57,667 8 8,547 $ 95,372
Accrued Napes and It efita Payable 5,960 4,253 3,866 14,099
Cisine and Judgements Payable 545,866 598,051 234,000 1,427,917
Due to Other Funds 6,601 9,892 985 17,478
Due to Other Governments 36 .. -- 36
II
Other Currant Liabilities -- 3,743 -- 3,743
Total Current Liabilities 587,641 673,606 297,39E 1,558,645 J
Lon eTnf Liabi titles,
Accrued CAspsnsated Absences 4,363 2,977 2,552 9,892 j
Total liabilities 592,004 676,513 299,950 1,568,537
Pud lq ityt
Retained Earnings:
Unreserved 89,596 375,740 315,871 781,207
Total Arid Equity 89,596 375,740 315,271 711,207
Total Liabilities and Pied guilty $ 681,600 S 1,052,323 8 615,821 S 2,349,744 j
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88 ■
IMONROE COUNTY, FLORIDA - BOARD OP COUNTY COMMISSIONERS
COMBINING STATEMENT OP REVENUES, EXPENSES AND
CHANGES IN RETAINED EARNINGS
I ALL INTERNAL SERVICE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989
IWorkmen's Group Risk
coi .nsetion Insurance Mansgement
Fund Fund Find Total
IOperating Revenues:
Charges for Services S 727,252 S 3,336,251 S 814,593 S 4,878,096
Miscellaneous Revenues -- 156 15,430 15,586
IITotal Operating Revenues 727,252 3,336,407 130,023 4,893,682
' Operating Expenses:
Personal Services 103,497 75,725 72,216 251,438
Professional Services 123,164 94,317 32,880 250,361
II Repairs
132,254 586,049 438,275 1,156,578
Repairs and Maintenance 2,628 147 5,605 8,380
Operating Supplies 13,399 208 4,07E 17,679
Other Operating Expenses 16,762 7,253 8,192 32,207
' Depreciation 5,576
468 1,353 7,397
Asserted and Paid Claims 482,643 2,609,493 8,018 3,270,154
Total Operating Expenses 879,923 3,373,660 740,611 4,994,194
II
Operating Income (less) (152,671) (37,253) 89,412 (100,512)
' Non-Operating Revenues (Expenses):
Interest Income 42,265 42,569 52,128 136,962
Total Non-Operating Revenues (Expenses) 42,265 42,569 52,128 136,962
Il
Net Income (toes) (110,406) 5,316 141,540 36,450
' Retained Earnings - October 1, 1985 200,002 370,424 174,331 744,757
llRetained Earnings - September 30, 1989 f 89,596. $ .- 375,740 S 315,871 S 781,207
II
II
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89
MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS '
CM®INING STATEMENT OF CHANGES IN FINANCIAL POSITION
ALL INTERNAL SERVICE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1989 '
Workmen's Group Risk IICompensation Insurance Management
Fund fund Fund Total
Sources of Working Capital: IIOperations:
Met income (Loss) S (110,406)S 5,316 S 141,540 S 36,450
Items Not Requiring (Providing)
Working Capital: '
Loss an Disposal of Assets 427 519 -- 946
Depreciation and Depletion 5,576 507 1,352 7,435
Increase (Decrease) in Accrued
Compensated Absences 2,129 1,183 1,139 4,451 J
Working Capital Provided (Used)
by Operations (102,274) 7,525 144,031 49,282
Uses of Working Capital: 11
Additions to Property, Plant and Equipment 7,172 -- 10,400 17,572
Total Uses of Working Capital 7,172 -- 10,400 17,572II
Net Increase/(Decrease)
in Working Capital S (109,446)S 7,525 $ 133,631 $ 31,710
II
Components of Net Increase (Decrease)
in Working Capital:
Cash S Investments $ (245,229)S (140,511)S 311,338 S (74,402) II
ACCa ,ts Receivable -- 106,530 -- 106,530
Due from Other Funds 163,200 204,647 (36,265) 331,582
Due from Other Government -- 381 -- 381
Accotmts Payable 17 (58,817) (4,701) (63,501)
Accrued Wmges Payable (786) 206 (1,457) (2,037)
Accrued Payroll Teses and Retirement Payable (288) 341 (547) (494) II
Claims R Judgments Payable (19,819) (95,032) (134,000) (248,851)
Contracts Payable -- -- 248 248
Due to Other Funds (6,573) (9,864) (985) (17,422)
Due to Other Government (36) -- -- (36)
il
Other Current Liabilities 68 (356) -- (288)
Net Increase/(Decrease) in Working Capital S (109,446)S 7,525 S 133,631 S 31,710
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EMONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF EXPENDITURES — BUDGET AND ACTUAL
WORKMEN'S COMPENSATION FUND
IFOR THE YEAR ENDED SEPTEMBER 30, 1989
Variance
I
Favorable
Budget Actual Favorable
1 Operating Expenditures:
Administrative Expenses S 90,838 f 87,138 S 3,700
Operations end Claims 801,100 734,604 66,496
Safety 8 Loss Control 63,340 58,181 5,159
ITotal Operating Expenditures 955,278 879,923 75,355
Non-Operating Expenditures:
I Capital Outlay:
Equipment 6,965 4,865 2,100
I
Total Non-Operating Expenditures 6,965 4,865 2,100
Operating Reserves:
Reserve for Contingencies 350,124 -- 350,124
' Total Operating Reserves 350,124 •• 350,124
ITotal Expenditures S 1,312,367 S : .__884,7E8 S 427,579
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MONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS '
SCHEDULE OT EXPENDITURES — BUDGET AND ACTUAL
GROUP INSURANCE FUND
MR THE YEAR ENDED SEPTEMBER 30, 1989 I
VarI once '
Favorable
Budget Actual (Unfavorable)
Operating Expenditures: '
Adainistrati on S 93,760 S 92,926 S 634
Group Insurance Clain 3,280,739 3,260,734 5
Total Operating Expenditures 3,374,499 3,373,660 839 '
Non-Operating Expenditures:
Capital Outlay:
Equipment 908 1,747 (839)
Total Non-Operating Expenditures 908 1,747 C839)
Total Expenditures S 3,375,407 S 3,375,407 S --
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I MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL
RISK MANAGEMENT FUND
IFOR THE YEAR ENDED SEPTEMBER 30, 1989
Variance
I Favorable
Budget Actual (Unfavorable/
Operating Expenditures:
I
Administration f 92,52E S 88,699 S 3,824
Risk Management Claims 626,317 614,003 12,314
Safety and Loss Control Operating Expense 45,918 37,909 8,009
ITotal Operating Expeditures 764,758 740,611 24,147
Non-Operating Expenditures:
I Capital Outlay:
Equipment 12,941 10,399 2,542
Total Ron-Operating Expenditures 12,941 10,399 2,542
IOperating Reserves:
Reserve for Contingencies 347,100 -- 347,100
ITotal Operating Transfers 347,100 -- 347,100
I Total Expenditures $ 1,124,799 S a..,:.751,010: S 373,789
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MONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF GENERAL FIXED
ASSETS BY SOURCE
SEPTEMBER 30, 1989
I
GENERAL FIXED ASSETS:
land S 7,279,638
Buildings 20,744,452
Equipment 14,100,180
Construction In Progress 3,461,942
Total Genera! Fixed Assets S 45,586,212
INVESTMENTS IN FIXED ASSETS FRCP:
' General Fund Revenues:
County Funding S 19,583,992
1988 Improvement Revenue Bonds 12,060
' Federal Grants and Shared Revenues 2,114,160
State Grants and Shared Revenues 236,492
Donations 233
' General Obligation Bonds 2,469,017
Special Revenue Fund Revenues 7,799,555
Donations 2,517,392
Capital Project Find:
' Special Revenue Bonds 1,210,451
1988 Improvement Revenue Bonds 539,650
Federal Grants and Shared Revenues 1,281,4%
State Grants and Shared Revenues 110,023
■ Canty Funding 7,699,783
■■ Donations 11,908
Total Investment In General Fixed Assets S 45,586,212
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MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS '
SCHEDULE OF GENERAL FIXED ASSETS
BY FUNCTION AND ACTIVITY
SEPTEMBER 30, 1989 '
Construct)on
Land Buildings Equipment in Progress Total '
General Goverreront:
Legislative S -- S -- S 76,268 S -• S 76,268
Executive -- -• 83,065 -- 83,065
Financial and Administrative 439,179 2,318,668 1,751,332 -• 4,509,179
Legal Co:suel -- -• 73,491 -• 73,491
Comprehensive Planing -- 26,385 379,362 -- 405,747
Judicial •• 60,675 948,964 -- 1,009,639
Other General Goverramnt 4,248,494 4,629,231 941,693 -- 9,819,418
Total General Goverment 4,687,673 7,034,959 4,254,175 -- 15,976,807 1
Public Safety:
Law Enforcement 295,962 1,232,000 41,255 -- 1,569,217
Fire Control 340,135 177,078 4,119,352 -• 4,636,565
Detention end/or Correction -- 4,474,957 -- -- 4,474,957
Protective Inspections -- 14,808 126,642 -- 141,450
Emergency as Disaster
Relief Services -- 1,903 443,122 •• 445,025
Ambulance end Rescue Services -- 6,414 1,272,507 -- 1,278,921
Medical Examiner -- -- 18,673 -- 18,673
Other Public Safety -- -- 9,750 -• 9,750
Total Public Safety 636,097 5,907,160 6,031,301 •• 12,574,558
Physical Envirooment:
Conservation and Resource Management -- 70,538 17,230 -- 87,768
Total Physical Enviraamnt -- 70,538 17,230 •- 87,768
Transportation:
Road and Street Facilities -- 22,012 1,936,730 -- 1,958,742
Airports 1,122,400 4,344,484 300,114 •• 5,766,598
il
Total transportation 1,122,400 4,366,496 2,236,844 -- 7,725,740
Economic Environment:
Employment Opportunity end
Development •- •• 1,398 -- 1,398
Veteran's Services -- -- 58,059 •• 58,059
Other Economic Developaent -• -• 5,521 -- 5,521
Total Economic Environment -- -• 64,978 -- 64,978
Roan Services:
Noepitelt -• 34,511 167,632 •- 202,143
Nealth 10,500 223,211 484,423 -- 718,134
Welfare 8,500 391,408 398,304 -- 798,212
Total Mira, Servoces 19,000 649,130 1,050,359 •- 1,718,489
(cent trued) 1
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MONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF GENERAL FIXED ASSETS
BY FUNCTION AND ACTIVITY — CONTINUED
SEPTEMBER 30, 1989
Construction
Land Buildi nos Equipment in Progress Total
Culture and Recreation:
Libraries 31,850 1,410,668 301,866 -• 1,744,384
Parka and Recreation 774,318 1,305,501 141,919 2,221,738
Other Culture/Recreation 8,300 -• 1,508 -- 9,808
total Culture and Recreation 814,468 2,716,169 445,293 -- 3,975,930
Construction in Progress •• -- •- 3,461,942 3,461,942
1 Total S 7,279,638 S 20,744,452 S 14,100,180 S 3,461,942 S 45,586,212
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MONROE COUNTY, FLORIDA - HOARD OF COUNTY COMMISSIONERS I
SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS
BY FUNCTION AND ACTIVITY
SEPTEMBER 30, 1989 I
I
October 1,
1988 Additions Deductions '
General Government:
Legislative S 61,095 S 15,173 S --
Executive 76,933 6,132 ••
Financial and Administrative 3,182,920 1,164,217 11,358 Il
Legal Counsel 68,131 6,012 652
Comprehensive flaming 284,395 121,352 --
Judicial 819,065 235,553 36,285
Other General Government 12,623,056 581,938 717,531
Total General Goverment 17,115,595 2,130,377 765,826
Public Safety: JI
Law Enforcement 134,165 325,807 64,241
Fire Control 3,376,618 925,113 --
Detention end/or Correction 4,649,145 703,337 --
Protective Inspections 97,896 43,329 --
Emergency and Disaster Relief Services 391,444 51,139 --
Ambulance end Rescue Services 1,137,375 272,126 135,870
Medical Examiner 13,048 5,625 --
Other Public Safety 9,750 •• --
Total Public Safety 9,811,441 2,326,476 200,111 1
Physical Environment:
Conservation and Resource Management 89,441 248 1,921
Total phyaltal Environment 89,441 248 1,921
Transportation:
Road a d Street Facilities 1,710,5% 319,955 72,589
Airports 4,620,069 27,427 2,898
Total Transportation: 6,330,663 347,382 75,487 1
Economic Enviro. nt:
Employment Opportunity and Development 1,082 316 --
Veteran's Services 49,750 2,958 1,412
Other Economic Development 12,278 •• 5,699
Total Economic Enviroraent 63,110 3,274 7,111
Human Services:
Hospitals 58,395 143,748 --
Health 677,664 29,571 1,524
Helfare 831,884 5,530 32,823
Total Hunan Services 1,567,943 178,849 34,347
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Interd prtn.nt.(
IITransfers
September 30,
II to Out 1989
$ -- i -- $ 76,268
E -• -- 83,065
173,854 454 4,509,179
-- •- 73,491
-- -- 405,747
2,396II 11,090 1,809,639
18,429 2,686,474 9,819,418
III194,679 2,698,018 15,976,807
1,173,486 -- 1,569,217
' 401,950 67,116 4,636,565
877,525 4,474,957
225 -- 141,450
442 -- 445,025
' 11,784 6,494 1,278,921
18,673
-- 9,750
t1,587,887 951,135 12,574,558
' -- -- 87,768
87,768
' 6,985 6,203 1,958,742
1,122,400 -- 5,766,998
II1,129,385 6,203 7,725,740
:: 1,398
ll 6,763 58,059
1,058 5,521
II 6,763 1,058 64,978
-- -- 202,143
II 12,423 -- 718,134
16,248 22,627 798,212
28,671 22,627 1,718,489
II
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MONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS
BY FUNCTION AND ACTIVITY - CONTINUED
FOR TEE FISCAL YEAR ENDED SEPTEMBER 30, 1989
October 1,
1988 Addition Deduct Ioes
Culture and Recreation:
Libraries 1,661,595 64,859 13,920
Parks and Recreation 1,067,487 479,332 16,587
Other Culture/Recreation -- 1,508 --
Total Culture and Recreation 2,729,082 545,699 30,507
Construction In Progress 1,495,050 2,925,351 958,459 J
Total 9 ::39,202,325.2,325 S 8,457,656 S 2,073,769
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1 I nbrd.p.rtm.nttt
inmtors
Stptwbr 30,
In Out 1989
31,850 -- 1,744,384
1 698,491
8,300 6,985 2,221,733
9,808
738,641 6,985 3,975,930
3,461,942
1 S 3,6E6,026- S -=3,656,026. $ 45,586,212
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MONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS 1
SCHEDULE OP GENERAL LONG—TERM DEBT
GENERAL LONG-TERM DEBT ACCOUNT GROUP
SEPTEMBER 30, 1989 1
Mont Available and to be Provided for 1
The Peyment Of General tong-Term Debt'
Mont available In Debt Service funds: 1
Refunding Iaprovesent Revenue BorcY, Series 1983 S 914,230
Improvement Rennie Bonds, Series 1988a 157,317
Isprovpeent Revenue Bonds, Series 19888 217,993
Total &cunt available In Debt Service hods 1,289,540 3
Mont to be Provided:
Refudine leprovuent Revenue Bonds, Series 1983 1,060,770
laprovment Revenue Bads, Series 1988a 4,842,68E
leprovement Revenue Bonds, Series 1988E 2,047,007
Capitalized Lease Obligations 403,966
Accrued Canpensated Abecenses:
Annual Leave 601,664
Campenntory Tiro 38,342
Sick Leave 109,854 j
Total Mount to be Provided 9,124,286
Total Mont Avsltable end to be Provided
for the Payment of General Long-Term Debt S 10,413,826
te•'•
General lone Term Debt Payebte ~L••`
Reverse Bonds Payable:
198E Refunding leprovement Revenue BOSS $ 1,995,000
198% Iworovement Revenue Bonds 5,000,000
19888 Ieproveront Reveme Bads 2,265,000
Total Revenue Bads Payable 9,260,000
Other General Long-Ter. Debt:
Capitalized Lease Obligations 403,966
Accrued Annual Lean 601,664
accrued Caepenaatory Time 38,342
Accrued Sick Lean 109,854
Total Other General Long•term Debt Payable 1,153,826
Total General Long-Term Debt Payable S 10,413,826
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IMONROE COUNTY, FLORIDA - BOARD OF COUNTY COMMISSIONERS
SCBEDULE OF CHANGES IN GENERAL LONG-TERN DEBT
GENERAL LONG-TERM DEBT ACCOUNT GROUP
IFOR YEAR ENDED SEPTEMBER 30, 1989
IBalance Balance
October 1, September 30
19a8 Mani one Retirements 1989
IGeneral Long-Term Debt Payable:
Revenue Bonds Payable:
Refunding lnprovement Revenue Bonds, Series 1983 S 2,025,000 S -- S 30,000 S 1,995,000
Improvement Revenue Bags, Series 1988A -- 5,000,000 -- 5,000,000
Inprovenent Bea emu Bonds, Series 19888 -- 2,265,000 -- 2,265,000
Total Revenue Bonds Payable 2,025,000 7,265,000 30,000 9,260,000
I
Capitalized Lease Obligations 374,716 156,698 127,448 403,966
IAccrued Conpenseted Abscenses:
Annual Leave 509,107 601,664 509,107 601,664
Caipensatory Time 17,361 38,342 17,361 38,342
ISick Leave •• 109,854 •- 109,854
Total Accrued Ccopensated Abscenses 526,468 749,860 526,465 749,860
ITotal General Lang-Term Debt Payable S 2,926,184 S 8,171,558 S 683,916 S 10,413,826
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KEMP £4 GREEN, P.A.
Certified Public Accountants
' 1438 KENNEDY DRIVE
P. O. BOX 1529
KEY WEST, FLORIDA 33041-1529 MEMBER OF AMERICAN INSTITUTE
WM. O. KEMP, C.PA. (305) 294-2581 AND FLORIDA INSTITUTE OF
MARVA E. GREEN, C.P.A. FAX # (305) 294-4778 CERTIFIED PUBLIC ACCOUNTANTS
' Mr. Danny L. Kolhage
Clerk Ex Officio
Board of County Commissioners
Monroe County, Florida
We have audited the general purpose financial statements of the Board of
' County Commissioners of Monroe County, Florida (the "Board") as of and for
the year ended September 30, 1989 and have issued our report thereon dated
February 28, 1990.
We conducted our audit in accordance with generally accepted auditing stan-
dards and Government Auditing Standards, issued by the Comptroller General of
the United States. Those standards require that we plan and perform the audit
to obtain reasonable assurance about whether the general purpose financial
statements are free of material misstatement.
' In planning and performing our audit of the general purpose financial state-
ments of the Board for the year ended September 30, 1989, we considered its
internal control structure in order to determine our auditing procedures for
' the purpose of expressing our opinion on the general purpose financial
statements and not to provide assurance on the internal control structure.
The management of the Board is responsible for establishing and maintaining
' the Internal control structure. In fulfilling this responsibility, estimates
and judgements by management are required to assess the expected benefits and
related costs of internal control structure policies and procedures. The
' objectives of an internal control structure are to provide management with
reasonable, but not absolute, assurance that assets are safeguarded against
loss from unauthorized use cc disposition, and that transactions are executed
' in accordance with management's authorization and recorded properly to permit
the preparation of financial statements in accordance with generally accepted
accounting principles. Because of inherent limitations In any internal
control structure, errors or Irregularities may nevertheless occur and not be
detected. Also, projection of any evaluation of the structure to future
periods is subject to the risk that the effectiveness of the design and opera-
tion of policies and procedures may deteriorate.
For the purpose of this report, we have classified the significant internal
control structure policies and procedures in the following categories:
' . Treasury/Financing
. Revenues/Cash Receipts
. Expenditures/Cash Disbursements
' . External Financial Reporting
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For all of the control categories listed above, we obtained an understanding
of the design of relevant policies and procedures and whether they have been
placed In operation, and we assessed control risk.
Our consideration of the internal control structure would not necessarily
disclose all matters in the Internal control structure that might be material
weaknesses under standards established by the American Institute of Certified
Public Accountants. A material weakness is a reportable condition in which
the design or operation of one or more of the specific internal control
struture elements does not reduce to a relatively low level the risk that
errors or irregularities in amounts that would be material in relation to the
financial statements being audited may occur and not be detected within a
timely period by employees in the normal course of performing their assigned
functions. We noted no matters involving the internal control structure and
its operation that we consider to be material weaknesses as defined above.
' However, we noted the following matters involving the Internal control structure
and its operation that we consider to warrant management's consideration.
' MANAGEMENT COMMENTS
Reported in Prior Year's Report on Internal Control and
' Management Comments, Not Implemented as of
September 30, 1989
' During the course of our current examination of the financial statements of
the Board of County Commissioners, we noticed appropriate action had been taken
upon recommendations and suggested accounting procedures as outlined In the
' Management Comments section of the Report on Internal Accounting Control and
Management Comments for the year ended September 30, 1988, except for the
following:
DCA Grants
- Reports pursuant to State of Florida, Department of Community Affairs
' Grants held by the Planning, Building and Zoning Department were not sub-
mitted within the time specified by the grant contracts, thereby causing
lack of compliance with the terms of the grant and delaying the receipt of
grants funds.
Reports should be submitted in a timely manner according to the terms of
the grants. If it appears that compliance with the terms 's not reasonably
' possible, a formal extension of due dates should be requested and obtained.
Accounts Receivable
- The Municipal Service District is continuing to maintain accounts
receivable balances for "tipping fees". Although procedures were imple-
mented to collect deposits to cover anticipated charges, the charges
exceeded the deposits in a number of accounts.
Further procedures have been implemented which include the designation of
' responsibility for monitoring the sufficiency of deposits, more frequent
review procedures, and more frequent adjustment of deposits.
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- Cash receipts relative to MSD tipping fee accounts are not recorded as cash
receipts until deposited. The receipts mailed directly to the MSD office
are kept in a safe until the deposits are prepared. The County policy
establishing the frequency of deposits Is not being followed.
As these tipping fee receipts are received, they should be recorded in a
cash receipts journal which would identify the date of receipt and
establish accounting control at the earliest possible moment. Deposits
should be prepared and made daily in accordance with County policy.
Current Year Findings
Purchasing Procedures
- We observed an instance in which the purchase order and approvals were
obtained after services were provided. The services were billed on two
seperate invoices, the billings were dated six months apart, and the ser-
' vices rendered on these invoices were relative to the same equipment and
for the same description. It appears that the services may have been split
to avoid competitive bidding procedures.
Procedures for purchasing approval should be completed in the appropriate
sequence to insure management control over expenditures. Vendors should be
put on notice that they must have appropriate approval Information for any
order to be valid.
- We noted several instances of noncompliance with procurement procedures:
' - A contract for services was not subjected to competitive bidding
procedures.
- Two purchases of office equipment were made on separate purchase
orders. The purchase orders were identical in every respect including
date of Issuance. It appears that the purchase was split to avoid
competitive bidding procedures.
- Certain BRW consulting work was the subject of local newspaper coverage.
Per our review of the documentation, It appears that staff complied with
County purchasing procedures, but split the contract to avoid state
competitive bidding requirements.
In addition, we noted eleven waivers of purchasing procedures during a four
' month period by the Board in the minutes of the meetings.
Procurement procedures should be enforced. If compliance with these proce-
dures is Impracticable, they should be amended.
' Cash
- Pursuant to Florida Statute 136.05, no bank accounts should be overdrawn.
The group Insurance bank account tends to have a recurring overdraft.
Insurance claims are paid from this account by a third party. The Board
does not receive information as to the amount of the claims on a timely
' basis.
The account should be maintained at a higher level , or the third party
t should Immediately inform the Board of the amount of claims checks as they
are written.
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Accounts Receivable
- MSD extended credit to a County employee in violation of the policy which
requires a deposit to cover any charges. The balance is still outstanding
to date.
County employees should be subject to the same policies and procedures as
any other user. Procedures should be Immediately Implemented to collect
these funds. MSD employees should be warned of the consequences of
violating County policies.
- MSD tipping fee receivables and revenues are not reconciled on a routine
basis, thereby creating a situation in which errors may not be corrected
on a timely basis.
Reconciliations should be performed by MSD staff on a routine basis as part
' of the normal accounting procedures.
- Ambulance services and MSD tipping fee accounts receivable contain numerous
' old accounts which the related departments have no expectation of collecting.
All uncol lectible accounts should be submitted to the Board or other
' appropriate authority for approval to delete from the accounting records.
-
Each Board department with accounts receivable has developed its own pro-
cedures for the collection and write off of accounts receivable. There are
no written procedures which document County policies.
Policies and guidelines which conform to the applicable law should be
developed to provide consistent treatment for all County accounts receivable.
Grants
' - Grants appear to be under the direction of the recipient department. We
have noted wide variation in the quality of management, compliance proce-
dures, reporting procedures and cash flow management.
Grants management should be centralized to the extent practicable to insure
consistency with County policies and contract requirements.
- Grant funds for airport projects have not been requested on a timely basis,
whether reimbursement is obtained by wire transfer or the filing of reim-
bursement requests.
Responsibility for this area should be assigned such that management
control Is maintained over revenues, all reimbursable costs are claimed and
' cash flow is maximized.
- Grants budgets were not recorded in the accounting records to conform to
' the grant contract. Matching funds were not reported correctly in airport
and planning grants.
All budgets should be reviewed by the appropriate level of management to
' insure compliance with the grant contract.
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1 Group Insurance Reserve
- The group insurance fund budget was not amended as necessary to provide for
1 an increase in the claims reserve In accordance with the Insurance con-
sultant's recommendation, which recommendation has been procedure for a
number of years.
1 Estimated claims should be reserved on a more frequent basis, with related
budget amendments prepared as necessary to insure that the appropriate
claims reserve is reflected In the accounting records.
1 Payroll
- At present, many manual computations are required because of the limita-
tions of the existing payroll software.
Payroll software should be updated and expanded to provide for the increase
1 In volume and complexity of Board operations.
OTHER REQUIRED DISCLOSURES
1 - We have reviewed the annual report filed with the Department of Banking and
Finance for Monroe County, Florida pursuant to Section 218.32, Florida
1 Statutes. This report is in agreement with the annual audit report which
incorporates the financial statements of the Board of County Commissioners
of Monroe County, Florida.
1 - 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
1 Statutes.
This report is intended solely for the use of management and the Auditor General ,
State of Florida. This restriction is not intended to limit the distribution
of this report which, upon acceptance by the Board of County Commissioners, is
a matter of public record.
1 it should be noted that this report, by its nature, contains our comments and
recommendations on deficiencies observed in the system of Internal accounting
control . It does not include our observations of the many strong features of
1 the Board of County Commissioners' system of internal accounting control .
The Board of County Commissioners' written statement of explanation or rebut-
tal concerning our comments, Including corrective action to be taken, must be
1 filed with the State Auditor General with 30 days of the delivery of this
report.
1 We wish to thank the Board of County Commissioners and staff for the courtesy
and cooperation given to us during our examination. We look forward to a
continued, good relationship.
1 + am ,?A-
Kemp 8 Green, P.A.
1 Certified Public Accountants
February 28, 1990
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KEMP £3 GREEN, P.A.
Certified Public Accountants
1438 KENNEDY DRIVE
P. O. BOX 1529
KEY WEST, FLORIDA 33041-1529 MEMBER OF AMERICAN INSTITUTE
wM. O. KEMP, CPA. (305)294.2581 AND FLORIDA INSTITUTE OF
MARVA E. GREEN, C.P.A. FAX # (305) 294-4778 CERTIFIED PUBLIC ACCOUNTANTS
M . Danny L. Kolhage
Clerk Ex Officio
Board of County Commissioners
Monroe County, Florida
' We have audited the general purpose financial statements of the Board of
County Commissioners of Monroe County, Florida (the "Board") for the year
ended September 30, 1989, and have Issued our report thereon dated February
' 28, 1990.
We conducted our audit in accordance with generally accepted auditing standards
and Government Auditing Standards, Issued by the Comptroller General of the
United States. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the general purpose financial state-
ments are free of material misstatement.
' Compliance with laws, regulations, contracts and grants applicable to the
Board is the responsibility of the Board's management. As part of obtaining
reasonable assurance about whether the general purpose financial statements
are tree of material misstatement, we performed tests of the Board's compliance
with certain provisions of laws, regulations, contracts and grants. However,
our objective was not to provide an opinion on overall compliance with such
provisions.
The results of our tests indicate that, with respect to the items tested, the
' Board complied, In all material respects, with the provisions referred to in
the preceding paragraph. With respect to items not tested, nothing came to
our attention that caused us to believe that the Board had not complled, in
' all material respects, with those provisions.
This report is intended for the Information of the Board of County Commissioners,
management and others within the Board and officials of applicable federal and
state agencies. This restriction is not intended to limit the distribution of
this report, which is a matter of public record.
Lot.—‘0 C
Kemp 8 Green, P.A.
' Certified Public Accountants
February 28, 1990
1
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KEMP t3 GREEN, P.A.
Certified Public Accountants
1438 KENNEDY DRIVE
P. 0. BOX 1529
` KEY WEST, FLORIDA 33041.1529 MEMBER OF AMERICAN INSTITUTE
` WM. O. KEMP, C.P.A. (305) 294-2581 AND FLORIDA INSTITUTE OF
MARVA E. GREEN, C.P.A. FAX # (305) 2944778 CERTIFIED PUBLIC ACCOUNTANTS
t
Mr. Danny L. Kolhage
Clerk Ex Officio
Board of County Commissioners
Monroe County, Florida
We have audited the general purpose financial statements of the Board of
' County Commissioners of Monroe County, Florida (the °Board") for the year
ended September 30, 1989, and have issued our report thereon dated February
28, 1990. These financial statements and the supplemental schedules discussed
' below are the responsibility of the Board's management. Our responsibility is
to express an opinion on these general purpose financial statements based on
our audit.
' We conducted our audit of the general purpose financial statements in accor-
dance with generally accepted auditing standards and Government Auditing
Standards, issued by the Comptroller General of the United States. Those
standards require that we plan and perform the audit to obtain reasonable
assurance about whether the general purpose financial statements are free of
material misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the general purpose financial state-
' ments. An audit also Includes assessing the accounting principles used all
significant estimates made by management, as well as evaluating the overall
financial statement presentation. We believe that our audit provides a
' reasonable basis for our opinion.
Our audit was made for the purpose of forming an opinion on the general pur-
pose financial statements taken as a whole. The accompanying Schedules of
Federal and State Financial Assistance for the year ended September 30, 1989
are presented for purposes of additional analysis and are not a required part
of the general purpose financial statements. Such schedules have been
' subjected to the auditing procedures applied in our audit of the general
purpose financial statements and, in our opinion, are fairly stated in all
material respects when considered In relation to the general purpose financial
statements taken as a whole.
42 et-Cm — :SA—
' Kemp A. Green, P.A.
Certified Public Accountants
February 28, 1990
L
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f
MONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE
FOR THE YEAR ENDED SEPTEMBER 30, 1989
1
Federal Grantor/Pass-Through Grantor Federal
Program Tit Ls CFDA Number Grant ID Nutter
Department of Agriculture
Direct Program:
Division of Forestry Grant 10.664 87-88-001
Division of Forestry Grant 10.664 1B-760
Passed through State Department of
Health and Rehabilitative Services:
Food Distribution 198E 10.56E 19-760
Total Department
National Oceanic and Atmospheric
Administration
Passed through Department of
Enviranantal Regulation:
Beach Access 11.419 0N236
Total Deportment
Department of Health and Nun Service I
Passed through State Deportment of
Health and Rehabilitative Services
and Dade 8 Monroe Counties Are
Agency on Aging:
Transportation Ill-B 1988 13.633 88-1-887
Transportation III-9 1989 13.633 KG851
Nutrition C-I 1987 13.635 87.2.878
Nutrition C-I 1988 13.635 88-2-878
Nutrition C-I 1989 13.635 KG851
Nutrition C•11 1988 13.635 88-3-878
Nutrition C-lI 1989 13.635 KG851
Nomrkers III•D 1988 13.641 88.3487
Ncaaaakers III-D 1989 13.641 KG851
Passed through State Department of
Community Affairs:
Coemnity Services Black Grant Grace Jones 13.792 8948-54.11-54.01.055
Cmmnity Services Trust Fund/MARC Noun 13.792 8856-79-11.54.01.070
Total Department
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Matching
I Contributionssrd Miscel
Balances Cash Misee lleneous
October 1, 1988 Receipts Revenues Expenditures Refunds
Septe funtle September 30, 1989
1
E $ 2,011 S 2,011 f --
$
$
S
2,100 4,304 6,404 --
I3,064 3,064 -- -- -- --
5,075 7,175 4,304 6,404 •- -•
I
1
-- -- -- 35,400 -- 35,400
I
-- -• -• 35,400 -- 35,400
I
I3,129 35,410 9,278 41,559 -- --
•• 106,126 24,490 121,623 •- (8,993)
(23) -• -- a •- --
I 7,921 45,895 28,584 66,558 -- --
87,477 47,373 139,672 4,822
8,133 15,563 11,845 19,275 -- --
-• 53,605 25,950 82,837 -- 3,282
1 14,946 1,661 16,607 -- --
10,289 1,167 70,348 (1,108)
' -- 3,242 -• 3,242 •• •-
3,241 3,241 •- -• -- •-
22,401 375,794 150,348 501,744 -- (1,997)
(continued)
' the notes to the financial statements are an integral part of these statements.
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MONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE, CONTINUED
FOR THE YEAR ENDED SEPTEMBER 30, 1989
Federal Grantor/Pass-Through Grantor Federal
Program Title CFDA Number Grant ID Muter
Department of Rousing and Urban Development
Direct Program:
Housing Authority - RID Grant 14.174 R85-KG-12-0236
Rousing Authority - MD Grant 14.174 R86-RG-12-0236
Housing Authority - KO Grant 14.174 R88-HG•12.0236
Passed through State Department of
Commnity Affairs:
Cammunity Development Block Grant 14.219 88DB-12-11-54-01-R10
Total Department
Deportment of the Interior
Direct Program:
Traffic Enforcement Officer 15.612 14.16-0004.88.915
Traffic Enforcement officer 15.612 14.15.0004.89-920
Passed through State Department of
Natural Resource
Big Pine Key Recreation Development 15.916 12-00291
Total Department
Deportment of Justice 3
Passed through State Department of
Camtnity Affairs:
Clerk Information Systems 16.574 87CJ-78.11-54-01.301
Clerk Information Systems CJIS•II 16.574 88CJ-3E-11-54-01.303
Monroe County Jail Overcrowding 16.560 88CJ-3E•11.54-01-205
Totem Department
Department of Labor
Passed through National Council on the Aging, Inc.:
Senior Community Service Project 1988 17.235 99-7-0483.11.206-02-12
Senior Community Service Project 1989 17.235 99-8-0483-11-072-02-12
Senior Cmmlty Service Project 1990 17.235 99-9-0483.11.028-02-12
Passed through South Florida
Employment and Training Consortiums
JTPA Intake EST 17.250 2•PT'88.69-00
JTPA intake EST 17.250 2-PT'89-09-00
Job Training Partnership Act 1988 17.250 2•PT'87-6-00
Job Training Partnership Act 1989 17.250 2-PT'88-6-00
Job Training Partnership Act 1990 17.250 2-PT,89-42-00
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III TOTAL • MEMORANDUM ONLY
Var luxe
Favorable
' Budget Actual (Unfavorable)
S 37,237,850 $ 37,938,385 S 700,535
II 1,187,320 2,052,940
14,305,763 865,620
15,150,045 (844,282)
2,685,985 3,405,134 719,149
1,310,099 1,856,971 546,872
II
1,398,063 3,558,290 2,160,227
489,564 495,063 5,499
59,458,926 63,612,546 4,153,620
II
I 16,373,122 15,389,423 983,699
23,906,738 22,636,029 1,270,709
264,300 240,970 23,330
11,371,757 6,426,753 4,945,004
II
8,629,386 5,066,351 3,563,075
6,376,582 4,783,859 1,592,723
2,691,529 2,342,247 349,282
II 8,849,439
726,170 1,144,368
8,849,439 1,909,572 6,939,867
80,333,391 59,521,374 20,812,017
' (20,874,665) 4,091,172 24,965,637
' (1,795,580) -- 1,795,580
2,139,891 2,080,490 (59,401)
(2,048,990) (2,048,990) --
' 156,698 156,698 --
399,000
7,091,567 7, (399,000)060,770 (30,797)
' 5,942,586 7,248,968 1,306,382
(14,931,879) 11,340,140 26,272,019
II 125,000 125,000 --
' (14,806,879) 11,465,140 26,272,019
29,842,973 29,842,973 --
II $ 15,036,094 $ 41,308,113 S 26,272,019
The notes to the financial statements are an integral part of these statements.
■■ 113
1
MONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS '
SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE: CONTINUED
FOR THE TEAR ENDED SEPTEMBER 30, 1989
I
Federal Grantor/Pass•Through Grantor Federal '
Program Title CFDA Leber Grant ID Number
Department of Labor (continued) I
Passed through South Florida
EnPloyment and Training Consortium:
Monroe County Job Placement 1988 Title IIA 17.250 2-PY187-54-00
Monroe County Job Placement 1989 Title IIA 17.250 2-PY'88.54.00
Monroe County Job Placement 1990 Title IIA 17.250 2-PT'89-08.00
Sumer Youth Egloynent 89.5.18.01
SFETC-Title I 1-PY189.15.00
Total Department
Department of Transportation I
Direct Program:
Marathon AIP-06 Noise Study 20.106 3-12-0044-06
Marathon AIP-07 Beacon a Tower 20.106 3.12.0044.07
Marathon AIP-07 East Apron 20.106 3-12-0044-07
Marathon ATP-07 West Apron 20.106 3.12-0044-07
Marathon AIP-07 Safety Owerrun 20.106 3-12-0044-07
Marathon AIP-04 Master Plan 20.106 3-12-0044-04
Key Nest AIP-03 Noise Study 20.106 3-12-0037-03
Key West AIP•02 Master Plan 20.106 3-12-0037-02
Key West AIP-04 Apron Expansion 20.106 3-12-0037-04
Key West AIP-05 CFR Equipment 20.106 3-12-0037-05
Key West AIP-05 Security Gate 20.106 3-12-0037-05
Key West AIP-05 Postman 20.106 3-12-0037-05 1
Total Department
Federal Emergency Management Agency I
Passed through State Department of
Caaanity Affairs:
Civil Defense Emergency Management 83.503 89-01-16.11.54.10.039
Radiological Emergency Preparedness 1988 83.505 88-EM-06.11.54.10.002
Radiological Emergency Preparedness 1989 83.505 89-EM•31-11.54-10.002
Total Department I
Department of Eduaatien
Passed through State Department of
Stet*:
Library/Literacy 1988 84.167 --
Library Service Through Technology 84.167 --
Total Department
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Notching
Contributions end
Balances Cash Mlen ll eneous Balances
October 1, 1988 Receipts Revenues Expenditure. Refunds September 30, 1989
I
E2,246 2,246 -- -- -- ..
185 30,155 -- 12,046 -- (17,924)
•• 3,372 -- 6,909 -- 3,537
' -- 17,840 -: 19,559 1,719
-- 3,801 3,801
II58,970 327,914 -- 287,641 -- 18,697
' 55,183 63,422 3,135 31,353 -- 19,979
-• 541 5,413 -- 4,872
-- 247 2,467 -- 2,220
268,135 36,501 365,014 60,378
38,807 20,576 205,758
146,375
-- 3,496 388 3,884 -- --
' 55,615 65,443 2,735 27,350 14,787
19,001 150 1,500 20,351
1,432,737
160,387 1,603,868 10,694
-. 1,660 16,597 -- 14,937
' ..
--
134,955 1,925
14,995 7,700 -- .. 5,775
149,950
129,799 2,007,045 243,240 2,420,854 -- 300,368
1
II -• 22,446 -- 22,446 -- ..
(8,405) -- -. -- 8,405 --
' -- 100,759 -• 78,307 -- (22,452)
(8,405) 123,205 •- 100,753 8,405 (22,452)
II
t _ 4,304 4,304 -- -- -- -.
6,556 6,556
' 4,304 10,860 -- 6,556 -- --
(continued)
! The notes to the financial statements are en integral part of these statements.
f 115
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MONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS I
SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE, CONTINUED
FOR THE YEAR ENDED SEPTEMBER 30, 1989
I
federal Grantor/Pass-Through Grantor Federal I
Program Title CFDA amber Grant ID Number
Deportment of Treasury I
Direct Program:
Federal Revenue Sharing:
Entitlement 017 21.300 10-1-044.044
Total Deportment
Total Federal Financial Assistance
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Retching
Contributions and
Balances Cash Miscellaneous Balances
September October 1, 1988 ReReceiptsRevenues Expenditures Refunds 30, 1989
1
(90,470) •- 10,108 •- -- (100,578)
(90,470) -- 10,108 •- -- (100,578)
$ 156,320 S 3,541,285 S 602,323 $ 4,212,247 S 8,405 S 233,364
The rotes to the financial statements are an integral part of these statements. ti "::z:.,=.::
t
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MONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF STATE FINANCIAL ASSISTANCE
FOR THE YEAR ENDED SEPTEMBER 30, 1989
1
Federal Grantor/Pass-Through Grantor
Program Title Grant ID Number
Florida Department of Health and
RMabi Ntatlya Services
Direct Program:
Cmmu,ity Care for Disabled Adults 1988 KG-707
Camanity Care for Disabled Adults 1989 KG-812
Ccamunity Care for Disabled Adults 1990 KG-049
Community Care for Disabled Adults, Meals 1988 KG•706
Emergency Medical Service Trust LC-855
ENS County Award 1988 LCNDJ
ENS Matching Grant LCNCF
ENS Matching Grant LPN33 J
Pass through Dade & Monroe Counties
Area Agency on Aging:
Community Care for Elderly 1988 88-5-878
Camsnity Care for Marty 1989 KG-852, 89.5-878
Camanity Care for Elderly 1990 KG852
Total Department
Florida Department of Law Enforomaant
Direct Program: I
State Crime Lab -
Medical Examiner 1989 -
Total Department j
Florida Department of Community Affairs
Direct Program:
Solid waste Study 878R•40-11.54-01-016
Land Use Plan laplamentation 87SR-40-11-54-01.003
Habitat Conservation Plan-North Key Largo ISSP•23.11-54.01.010
Clerk of Circuit Court-CJIS Maintenance -
Clerk Information Systems CJIS•11 88CJ•3E-11-54-01-303
Clerk Information System 87CJ-71-II.54-01.301
State Court Grant In Aid
FL Hazardous Materials Emergency Rpsonam 89EN-26-11-54-22-038
Total Department j
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IL
I
Matching
Contributions and
IL Balances Cash Miscellaneous Mantes
October 1, 1988 Receipts Revenues Expenditures Refunds September 30, 1989
I
E $ 23 S 23 S -- S -- $ -- S --
22,774 114,194 13,709 104,355 -. (774)
-- 9,402 3,598 31,115 -- 18,115
' 30 .. 30 .. .. .. ..
(571) (571)
(735) -- .. -- .. (735)
' 61,519 49,057 110,576 -- --
117,928 84,247 144,037 (58,138)
I29,566 29,566 -- -- .. --
(15,300) 343,726 33,026 434,313 -- 42,261
-- 168,243 23,278 145,329 - (46,192)
' 35,787 844,631 206,915 969,725 -- (46,034)
I
•- 22,236 -. 22,236 -- --
' 9,849 9,849 -- --
-- 32,085 -- 32,085 -- --
II
184,995 -- -- -- -- 184,995
' (40,995) 99,000 -- 170,778 .. .. 30,783
45,000 45,000
.. 5,040 -- 5,040 -- -.
--
(128) --4 86 -. (86)
,037 30,459 --
(34,490)86
128 -. --
-- 6,101 -- 6,101 -- --
II143,872 159,172 30,545 227,047 -- 181,202
' The notes to the financial statement, are an integral part of these statements. (continued)
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MONROE COUNTY, FLORIDA — BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF STATE FINANCIAL ASSISTANCE, CONTINUED
FOR THE YEAR ENDED SEPTEMBER 30, 1989
federal Grantor/Pass-Through Grantor
Program Title Grant IO nadMr
Department of Natural Resource.
Direct Program:
Lower Keys Reef Moorings C4719
Sum ertand Key L Keep Channel C5687
Cow Key L Lakes Charnel Marker Repairs C5203
Key Largo Bibb L Dunn Artificial Reef C5085
Simonton Street Boaters Park C5072
Big Pine Shoal Modular Artificial Reef C4772
Tavernier Creek C5566
Total Department
Florida Department of State
Direct Program:
State Aid to Libraries •
Total Department
Florida Department of Environantal Regulation
Direct Program:
Used Ofl Recycling U58
Waste Tire Solid Waste WT89-33
Solid Waste & Recycling RE89.42
Total Department I
Rorld. Department of Tranapor.tlan
Direct Program:
Key West AIP-02 Master Plan -
Key West AIP-03 Noise Study •
Kay West AIP•04 Apron Expansion -
Key Wet AIP-OS Terminal Rotroam -
Key Vest AIP-OS CFR Equipment -
Key West AIP•06 Beacon L Tower
Marathon AIP-04 Master Plan -
Marathon AIP-06 Noise Study -
Marathon AIP•07 Beacon & Tower -
Marathon AIP-07 East Apron •
Marathon AIP-07 West Apron •
Marathon AIP-07 Safety Overrun -
Marathon AIP•08 Safety fence Gates
Total Department
Total State Financial Assistance
120
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Matching
Contributions and
IL Balances Cash Miscellaneous BalancesSepte
October 1, 1968 RaReceiptsRevenue Ffpendl turns Refunds Balances
30, 1989
L
-• 22,720 -- 22,720 -. --
E -- -- 17,267 -- 17,267
` 6,402 6,402 --
20,000 20,000 -- -- -- --
50,000 100,000 -- 50,000 -- --
' --18,173 18,173 -- -- --
4,124 4,124
II94,575 167,295 -- 94,111 -- 21,391
' •- 63,679 -- 63,679 -- --
' 63,679 63,679 -- --
II
-- 5,000 -- -- -- (5,000)
-- 3,770 .. 3,770 •. ..
II -- 138,572 -- 83,269 -- (55,303)
-- 147,342 -- 87,039 -- (60,303)
II
-- -- -- 3,437 -- 3,437
' 3,090 1,367 2,735 -- 4,458
80,193 160,387 80,194
-- -- 7,497 14,995 -- 7,498
--
-- -. 1,162 1,660 -- -. 498
5,525 5,525
194 386 -- 194
-- -- 1,568 3,135 -- 1,567
' -- _: 325 541 -. 216
173 247 74
-- -- 18,251 36,501 -- 18,250
-• -- 14,403 20,576 -- 6,173
I .- •- 12,060 12,060 -- --
3,090 -- 142,718 262,187 -- 122,559
' S 277,324 S 1,414,204 $ 380,178 S 1,735,873 S -- f 218,815
The notes to the financial statements are an integral part of these statements.
II
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MONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO SCHEDULES OF FEDERAL AND STATE FINANCIAL ASSISTANCE
SEPTEMBER 30, 1989
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:
The accounting policies and the presentation of the Single Audit report of
the Board of County Commissioners of Monroe County, Florida have been
designed to conform to generally accepted accounting principles as appli-
cable to governmental units, Including the reporting and compliance
requirements of the Single Audit Act of 1984 and Office of Management and
' Budget Circular A-128, Audits of State and Local Governments (A-128) .
Reporting Entity - The Single Audit Act of 1984 and A-128 set forth the
audit and reporting requirements for federal financial assistance. The
Board has Included schedules of both federal and state financial
assistance in the Single Audit section. Financial assistance received
directly from the State of Florida 1s included to satisfy the audit
requirements of the State of Florida 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. Basis of accounting relates to the timing of
the measurements made, regardless of the measurement focus applied.
' The modified accrual basis of accounting is followed In the Schedules of
Federal and State Financial Assistance. Under the modified accrual
basis of accounting, revenues are recognized in the accounting period In
' which they become both measurable and available to finance expenditures
of the current period. Available means collectible within the current
period or soon enough thereafter to be used to pay liabilities of the
' current period. Expenditures are recorded when the related liability is
Incurred. In applying the susceptible-to-accrual concept to intergovern-
mental revenues, the legal and contractual requirements of the numerous
individual programs are used as guidance. There are, however, essentially
two types of these revenues. In one, monies must be expended on the
specific purpose or project before any amounts will be paid to the Board;
therefore, revenues are recognized based upon the expenditures recorded.
In the other, monies are irrevocable; I .e., revocable only for failure
to comply with prescribed compliance requirements, such as with equal
employment opportunity. These resources are reflected as revenues at
the time of receipt or earlier If they meet the availability criteria.
NOTE 2 - CONTINGENCIES
' Grant monies received and disbursed by the Board are for specific purposes
and are subject to review by the grantor agencies. Such audits may result
in requests for reimbursement due to disallowed expenditures. Based upon
prior experience, the Board does not believe that such disallowances, if
any, would have a material effect on the financial position of the Board.
As of February 28, 1990 there were no material questioned or disallowed
costs as a result of grant audits in process or completed.
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KEMP Zi GREEN. P.A.
Certified Public Accountants
1438 KENNEDY DRIVE
` P. O. BOX 1529
KEY WEST, FLORIDA 3 3041-1 5 2 9 MEMBER OF AMERICAN INSTITUTE
WM. O. KEMP, CPA. (305)294-2581 AND FLORIDA INSTITUTE OF
■r[ MARVA E. GREEN, C.P.A. FAX # (305) 294.4778 CERTIFIED PUBLIC ACCOUNTANTS
Mr. Danny L. Kolhage
Clerk Ex Officio
Board of County Commissioners
Monroe County, Florida
We have applied procedures to test the Board of County Commissioners of Monroe
County, Florida's (the "Board") compliance with the following requirements
applicable to each of its major federal financial assistance programs, which
are idenentifled in the schedule of federal financial assistance, for the year
ended September 30, 1989:
. Political Activity
. Davis-Bacon Act
• Civil Rights
. Cash Management
Federal Financial Reports
Our procedures were limited to the applicable procedures described in the
' Office of Management and Budget's Compliance Supplement for Single Audits of
State and Local Governments. Our procedures were substantially less In scope
than an audit, the objective of which is the expression of an opinion of the
Board's compliance with the requirements listed In the preceding paragraph.
Accordingly, we do not express such an opinion.
With respect to the items tested, the results of those procedures disclosed no
material instances of nonccmpliance with the requirements listed in the first
paragraph of this report. With respect to items not tested, nothing came to
our attention that caused us to believe that the Board had not complied, in
all material respects, with those requirements.
This report is solely for the Information of the Board of County Commissioners,
management and others within the Board, and officials of applicable federal
and state agencies. This restriction is not Intended to limit the distribu-
tion of this report, which is a matter of public record.
L4-G7..-04 , ?A-
Kemp 8 Green, P.A.
' Certified Public Accoutants
February 28, 1990
I
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KEMP 1.1 GREEN, P.A.
Certified Public Accountants
[. 1438 KENNEDY DRIVE
` P. O. BOX 1529
KEY WEST, FLORIDA 3 3041-1 5 29 MEMBER OF AMERICAN INSTITUTE
WM. O. KEMP, CPA. (305) 294.2581 AND FLORIDA INSTITUTE OF
MARVA E. GREEN, C.P.A. FAX # (305) 294.4778 CERTIFIED PUBLIC ACCOUNTANTS
M-. Danny L. Kolhage
Clerk Ex Officio
Board of County Commissioners
Monroe County, Florida
We have audited the Board of County Commissioners of Monroe County, Florida's
(the "Board") compliance with the requirements governing types of services
allowed or unallowed; eligibility; matching, level of effort or earmarking;
reporting; claims for advances and reimbursements; and amounts claimed or used
for matching that are applicable to each of Its major federal financial
assistance programs, which are identified in the schedule of federal financial
assistance, for the year ended September 30, 1989. The management of the
Board is responsible for the Board's compliance with those requirements. Our
r responsibility is to express an opinion on compliance with those requirements
■E based on our audit.
We conducted our audit In accordance with generally accepted auditing stan-
dards, Government Auditing Standards, issued by the Comptroller General of the
United States, and OMB Circular A-128, "Audits of State and Local
Governments". Those standards and OMB Circular A-128 require that we plan
' and perform the audit to obtain reasonable assurance about whether material
noncompliance with the requirements referred to above occured. An audit
includes examining, on a test basis, evidence about the Board's compliance
1 with those requirements. We believe that our audit provides a reasonable
basis for our opinion.
In our opinion, the Board complied, In all material respects, with the
requirements governing types of services allowed or unallowed; eligibility;
matching, level of effort or earmarking; reporting; claims for advances and
reimbursements; and amounts claimed or used for matching that are applicable
to each of its major federal financial assistance programs for the year ended
September 30, 1989.
' In connection with our audit of the 1989 general purpose financial statements
of the Board and with our study and evaluation of the Board's internal control
systems used to administer federal financial assistance programs, as required
by the Office of Management and Budget Circular A-128 "Audits of State and
Local Governments", we selected certain transactions applicable to certain non-
maj o• federal and state financial assistance programs for the year ended
September 30, 1989. As required by OMB Circular A-128, we have performed
t auditing procedures to test compliance with the requirements governing types
of services allowed or unallowed and eligibility that are applicable to those
transactions. Our procedures were substantially less in scope than an audit,
the objective of which is the expression of an opinion on the Board's
compliance with these requirements. Accordingly, we do not express such an
opinion.
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With respect to the items tested, the results of those procedures disclosed no
instances of noncompliance with the requirements listed in the preceding
paragraph. With respect to Items not tested, nothing came to our attention
that caused us to believe that the Board had not complied, in all material
respects with those requirements.
This report is intended for the Information of the Board of County
Commissioners, management and others within the Board and officials of
applicable federal and state agencies. This restriction Is not intended to
limit the distribution of this report, which is a matter of public record.
Kemp 8 Green, P.A.
Certified Public Accountants
1 February 28, 1990
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` KEMP E4 GREEN, P.A.
Certif led Public Accountants
1438 KENNEDY DRIVE
P. O. BOX 1529
KEY WEST, FLORIDA 33041-1529 MEMBER OF AMERICAN INSTITUTE
WM. O. KEMP, C.P.A. (305) 294-2581 AND FLORIDA INSTITUTE OF
EMARVA E. GREEN, C.P.A. FAX # (305) 294.4778 CERTIFIED PUBLIC ACCOUNTANTS
Mr. Danny L. Kolhage
Clerk Ex Officio
R Board of County Commissioners
fi Monroe County, Florida
We have audited the general purpose financial statements of the Board of
County Commissioners of Monroe County, Florida (the "Board") as of and for
the year ended September 30, 1989 and have issued our report thereon dated
February 28, 1990. As part of our audit, we made a study and evaluation of
the internal control systems, including applicable internal administrative
controls, used In administering federal financial assistance programs to the
extent we considered necessary to evaluate the systems as required by
generally accepted auditing standards, Government Auditing Standards, issued
by the Comptroller General of the United States, the Single Audit Act of 1984,
and the provisions of Office of Management and Budget Circular A-128, "Audits
of State and Local Governments". For the purpose of this report we have
classified the significant internal accounting and administrative controls
used in administering federal financial assistance programs in the following
■ categories:
i Cycles of the Entity's Activity
▪ Treasury/Financing
Revenues/Receipts
• Purchases/Disbursements
■ . External Financial Reporting
■ Controls Used In Administering Individual Federal
Financial Assistance Programs
General Requirements
• Political Activity
• Davis-Bacon Act
Cash Managment
• Federal Financial Reports
' Specific Requirements
• Types of Services
. Eligibility
' . Matching Level of Effort
. Reporting
• Cost Allocation
. Special Requirements, if any
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The management of the Board Is responsible for establishing and maintaining
the internal control systems used in administering federal financial assistance
programs. In fulfilling that responsibility, estimates and judgements by
management are required to assess the expected benefits and related costs of
E control procedures. The objectives of Internal control systems used in
administering federal financial assistance programs are to provide management
with reasonable, but not absolute, assurance that, with respect to federal
financial assistance programs, resource use is consistent with laws, regula-
tions, and policies; resources are safeguarded against waste, loss, and
` misuse; and reliable data are obtained, maintained and fairly disclosed in
reports.
LBecause of inherent limitations In any system of internal accounting and
administrative controls used in administering federal financial assistance
programs, errors or irregularities may nevertheless occur and not be detected.
Also, projection of any evaluation of the systems to future periods is subject
to the risk that procedures may become Inadequate because of changes in con-
ditions or that the degree of compliance with the procedures may deteriorate.
Our study included all of the applicable control categories listed above.
During the year ended September 30, 1989 the Board expended 61 percent of its
total federal financial assistance under major federal financial assistance
programs. With respect to internal control systems used in administering
major federal financial assistance programs, our study and evaluation included
considering the types of errors and irregularities that could occur, deter-
mining the internal control procedures that should prevent or detect such
errors and irregularities, determining whether the necessary procedures are
prescribed and are being followed satisfactorily, and evaluating any weaknesses.
With respect to the internal control systems used solely in administering the
nonmajor federal financial assistance programs of the Board, our study and
evaluation was limited to a preliminary review of the systems to obtain an
understanding of the control environment and the flow of transactions through
the accounting system. Our study and evaluation of the internal control
systems used solely In administering the nonmajor federal financial assistance
' programs of the Board did not extend beyond this preliminary review phase.
Our study and evaluation was more limited than would be necessary to express
' an opinion on the internal control systems used in administering the federal
financial assistance programs of the Board. Accordingly, we do not express
an opinion on the internal control systems used In administering the federal
' financial assistance programs of the Board. Further, we do not express an
opinion on the internal control systems used In administering the major
federal financial assistance programs of the Board.
' Also, our audit, made in accordance with the standards mentioned above, would
not necessarily disclose material weaknesses In the internal control systems
used solely in administering nonmajor federal financial assistance programs.
' However, our study and evaluation and our audit disclosed no condition that we
believe to be a material weakness In relation to a federal financial
■i assistance program of the Board.
■
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This report is Intended for the information of the Board of County 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 is a matter of public record.
Kemp 8 Green, P.A.
Certified Public Accountants
February 28, 1990
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MONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30, 1989
■` During the course of our procedures to test compliance with the requirements
of federal financial assistance programs, we noted that appropriate action had
been taken to resolve the findings and questioned costs identified for the
year ended September 30, 1988.
There were no findings or questioned costs for the year ended September 30,
1989.
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