Fiscal Year 1979 Deloitte
Haskins+Sells
Certified Public Accountants
MONROE COUNTY, FLORIDA
Annual Report for the Fiscal Year
Ended September 30 , 1979
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Deloitte
Haskins+Sells
Certified Public Accountants One Southeast Third Avenue
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Miami, Florida 33131
(305) 358-4141
Telex 518614
•
REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
Honorable Members of the
41 Board of County Commissioners
Monroe County, Florida :
We have examined the general purpose financial statements of
Monroe County (the "County") as of September 30 , 1979 and for
the year then ended listed in the accompanying table of
• contents . Our examination was made in accordance with
generally accepted auditing standards and, accordingly,
included such tests of the accounting records and such other
auditing procedures as we considered necessary in the
circumstances . We did not examine the financial statements of
the Tax Collector' s Office (combined in the General Fund and
Agency Funds) and the Sheriff 's Office (combined in General
Fund, Special Revenue Funds , Agency Funds and General Fixed
Assets Group of Accounts) as of September 30 , 1979. These
Offices constitute combined assets of such funds and account
group at September 30 , 1979 and combined revenues (or revenues ,
collections or operating transfers) of such funds for the year
• then ended , as indicated below:
GENERAL
FIXED
SPECIAL ASSETS
- GENERAL REVENUE AGENCY GROUP OF
FUND FUNDS FUNDS ACCOUNTS
Assets
Tax Collector' s
Office 2 .4% - 35. 18 -
. Sheriff ' s Office . 3% .4% 16. 1% 4 .0%
Revenues, Collections
or Operating
Transfers
Tax Collector ' s•
Office 1 .9% 83. 7% -
Sheriff 's Office 21 .9% 1 . 2% 2 . 7% -
•
4
The statements of the Tax Collector ' s and Sheriff 's Office were
examined by other auditors whose reports thereon have been
furnished to us , and our opinion expressed herein , insofar as it
• relates to the amounts included for the Tax Collector ' s and
Sheriff's Offices , is based solely upon the report of such other
auditors .
In our opinion, based upon our examination and the reports of
other auditors referred to above , such general purpose financial
• statements present fairly the financial position of the combined
funds and account groups of the County at September 30 , 1979 and
the results of operations of such combined funds and changes in
financial position of the proprietary fund types for the year
then ended , in conformity with generally accepted accounting
principles which, except for the change , with which we concur ,
• in the method of reporting and accounting as described in Note 1
to the general purpose financial statements have been applied on
a basis consistent with that of the preceding year .
Our examination also comprehended the supplemental schedules
listed in the accompanying table of contents as of September 30 ,
• 1979 and for the year then ended . In our opinion, such
supplemental schedules , when considered in relation to the basic
financial statements , present fairly in all material respects
the information
shown therein .
• ptJ-et-C.CL (V/ .A ..., O Jt,�-w
August 15 , 1980
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MONROE COUNTY, FLORIDA
ANNUAL REPORT FOR THE FISCAL YEAR ENDED
SEPTEMBER 30 , 1979
TABLE OF CONTENTS
0EXHIBIT
GENERAL PURPOSE FINANCIAL STATEMENTS FOR THE YEAR ENDED
SEPTEMBER 30 , 1979:
Combined Balance Sheet - All Fund Types and Account Groups A-1
Combined Statement of Revenues , Expenditures , and Changes
1 in Fund Balances - All Governmental Fund Types A-2
Combined Statement of Revenues , Expenditures , and Changes
in Fund Balances - Budget and Actual - General and
Special Revenue Fund Types A-3
Combined Statement of Revenues , Expenses and Changes in
Retained Earnings - All Proprietary Fund Types A-4
I Combined Statement of Changes in Financial Position - All
Proprietary Fund Types A-S
Notes to Combined Financial Statements B
SUPPLEMENTAL SCHEDULES:
Clerk of the Circuit Court :
y Supplemental Balance Sheet C-I
Supplemental Schedule of Revenues and Expenditures -
All Fund Types C-2
Property Appraiser :
Supplemental Balance Sheet C-3
Supplemental Schedule of Revenues and Expenditures C-4
• Supervisor of Elections :
Supplemental Schedule of Revenues and Expenditures C-S
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•
EXHIBIT B
(Continued )
MONROE COUNTY, FLORIDA
•
NOTES TO COMBINED FINANCIAL STATEMENTS
• 1 . GENERAL
Description
Monroe County (the "County" ) is a non-chartered political
subdivision of the State of Florida and is authorized the power of
• self-government by the Constitution of the State of Florida and
Florida Statutes . The Board of County Commissioners (the "Board")
is the legislative and governing body of the County. A County
Administrator is appointed by the Board and is responsible for
administrative and budgetary control of the resources of the
County maintained in the funds and account groups listed below.
•
The Constitution of the State of Florida also provides for five
Constitutional Officers with specific duties and reporting
responsibilities prescribed by Statute . These Officers are :
-- Clerk of the Circuit Court
• Supervisor of Elections
County Property Appraiser
County Tax Collector
County Sheriff
Annual operating budgets of these Officers are submitted to the
• Board for approval . Funding for the operations of these Officers
is provided primarily from general revenues of the County and
supplemented by fees charged by the Officers pursuant to Statute .
The financial statements included in this Annual Report represent
all of the funds and account groups of the County as a single unit
• of local government over which the Board exercises fiscal control .
Basis of Presentation
The County 's accounting system is organized and operated on a fund
and account group basis . A fund is defined as a fiscal and
• accounting entity with a self-balancing set of accounts which is
segregated for the purpose of carrying on specific activities or
attaining certain objectives . Account groups are used to
establish accounting control and accountability for the County 's
general fixed assets and the unmatured principal of its general
long-term debt .
•
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•
•
EXHIBIT B
(Continued )
MONROE COUNTY, FLORIDA
• NOTES TO COMBINED FINANCIAL STATEMENTS
Under Statutes of the State of Florida , the five Constitutional
Officers report their annual receipts and disbursements to the
appropriate division of State Government . For reporting purposes
• herein , the operations of the Constitutional Officers have been
combined with the appropriate funds and account groups and the
individual operations and financial positions of the Clerk of the
Circuit Court , the Supervisor of Elections and the County Property
Appraiser have been reflected in separate supplemental schedules
to the financial statements .
• Prior to September 30, 1979, each Constitutional Officer was
required to report separately to the State of Florida Division of
Banking and Finance . In addition, the Board reported the
remaining operations and financial condition of the County to the
Division of Banking and Finance .
•
For the fiscal year ended September 30 , 1979, the County adopted
the reporting format for general purpose financial statements
("GPFS") , contained in "Statement 1 - Governmental Accounting and
Financial Reporting Principles" ("Statement 1") promulgated by the
National Council on Governmental Accounting ("NCGA") , for state
• and- local governmental units . Accordingly, individual funds and
account groups have been combined into generic fund types which
represent the general purpose financial statements of the County.
As recommended in Statement 1 , the County adopted the new GPFS
reporting format for fiscal year 1979 . Requirements to adopt the
format do not become mandatory until fiscal year 1980 although
• earlier adoption is recommended by the NCGA to facilitate future
comparison of financial data .
Accordingly, for the fiscal year ended September 30 , 1979 , the
County maintains the three categories of fund types and certain
account groups recommended in Statement 1 as described below:
Governmental Fund Types :
General Fund: Used to account for general operations of the
County and all transactions which are not accounted for in other
funds or account groups . The General Fund includes the
• operations of the five Constitutional Officers .
Special Revenue Funds: Used to account for the proceeds of
specific revenue sources (other than special assessments) or to
finance specified activities as required by law.
•
-11-
•
EXHIBIT B
(Continued )
MONROE COUNTY, FLORIDA
• NOTES TO COMBINED FINANCIAL STATEMENTS
Debt Service Funds : Used to account for the payment of interest
and principal on outstanding general obligation debt . Debt of
the Enterprise Fund is reported under that fund heading .
•
Special Assessment Funds : Used to account for the construction
of improvements or provision of services which are to be paid
for wholly or in part from special assessments levied against
benefited property .
• Proprietary Fund Types :
Enterprise Fund: Used to account for the financing of services
to the general public where all or most of the costs involved
are paid in the form of charges by users of such services .
Enterprise operations of the County are the operations of the
• Card Sound Road and Bridge Toll Facility.
Internal Service Fund : Used to account for services and
commodities furnished by a designated activity of the County to
other departments of the County . Internal service operations
are those of the County ' s Workmen ' s Compensation Self- Insurance
✓ Fund .
Fiduciary Fund Types :
Agency Funds : Used to account for assets held in a trustee or
agency capacity for other funds , governmental units and
w individuals . These funds include certain fiduciary operations
of the Clerk of the Circuit Court , Tax Collector and Sheriff .
A summary of the cash transactions of such fiduciary operations
for the year ended September 30 , 1979 is as follows :
•
(See following page . )
•
-12-
f
•
EXHIBIT B
(Continued )
O MONROE COUNTY, FLORIDA
NOTES TO COMBINED FINANCIAL STATEMENTS
Collections pending future distribution :
Taxes $23, 412 ,609
• Licenses and permits 1 ,945 ,600
State jury and witness fees 100, 000
Charges for services 31 , 125
Fines and forfeits 689, 828
Interest 3, 185
Bonds, collections pursuant to court order
and other 1 ,822 , 172
Total 28 , 004, 519
Distribution of collections 27 ,853 ,461
Net collections 151 ,058
Cash and certificate/'of deposit ,
October 1 , 1978 630,436
O Cash and certificates of deposit ,
September 30 , 1979 $ 781±494
Account Groups :
General Fixed Assets Group of Accounts: Used to account for
TTxed assets owned by the County which are not accounted for in
• the Enterprise Fund.
General Long-term Debt Group of Accounts : Used to account for
the long-term indebtedness of the County other than those which
are obligations of the Enterprise or special assessment funds .
• Budget Requirements
Pursuant to Florida Statutes , the County is required to establish
budgetary systems and approve annual budgets . The County 's
budgeting process , which complies with State Statutes , is based on
estimates of cash receipts , cash disbursements and encumbrances
4 which are approved by the Board. Beginning funds , available for
financing current appropriations , are considered in the budgetary
process but are not included in the financial statements of the
governmental fund types as budgeted revenues . Adjustments
necessary to convert the estimated cash receipts and disbursements
basis of budgeting to the accrual or modified accrual basis of
• accounting are immaterial and have not been reflected in the
budget amounts in the accompanying financial statements .
Unencumbered appropriations lapse at year-end .
For comparative purposes , portions of the budget in the financial
statements have been reclassified to conform with reporting
• classifications of actual revenues and expenditures .
-13 -
♦
•
EXHIBIT B
(Continued)
MONROE COUNTY, FLORIDA
• NOTES TO COMBINED FINANCIAL STATEMENTS
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following is a summary of the County ' s significant accounting
• policies :
Bases of Accounting
The Governmental Fund and Fiduciary Fund Types use the modified
accrual basis of accounting . Under the modified accrual basis ,
• revenues are recorded as received in cash except for revenues
susceptible to accrual and revenues of a material amount that have
not been received at the normal time of receipt . Expenditures are
recorded when obligations are incurred or when benefits are
received , except for interest on general obligation bonds which is
recorded in the accounting period in which payment becomes due .
•
The Proprietary Fund Types use the accrual basis of accounting
whereby revenues are recorded when earned and expenditures are
recorded when obligations are incurred or when benefits are
received .
• The Countydoes not accrue vacation pay benefits when such
benefits are earned . Costs of such benefits are reported as
expenditures in the accounting period in which vacation benefits
are paid . County officials estimate that for all funds the
aggregate unrecorded liability for unaccrued vacation pay
approximates $320 ,000 at September 30, 1979.
•
Accounts receivable of the County are presented in the financial
statements net of an allowance for uncollectible accounts of
approximately $20 ,000 .
Investments
•
The County 's investments include certificates of deposit , U . S .
Treasury bills and U. S . Government obligations . Investments are
recorded at cost which approximate market value .
Restricted Assets and Reserves
•
Assets required to be segregated pursuant to a revenue bond
indenture are identified as restricted assets and offsetting
reserves are established by charges to retained earnings .
•
-14 -
•
EXHIBIT B
(Continued )
MONROE COUNTY, FLORIDA
• NOTES TO COMBINED FINANCIAL STATEMENTS
Grants from Government Agencies
Certain grants under various Federal and State programs are
• included in the General Fund . Grant monies received are disbursed
for goods and services as prescribed under the respective grant
program or transferred to other County funds or government
entities for ultimate distribution under the terms of the grants .
In addition , the County receives certain monies under revenue
• sharing and other Federal and State programs . These programs , as
well as those grant programs discussed above , are dependent on
financial assistance by the State and Federal Government .
Pension Costs
• The County participates in the noncontributory Florida Retirement
System (the "System") which covers substantially all of the
County' s full-time employees , without contribution from them. The
County ' s rate of contribution, based upon total salaries , is
defined by the System and pension costs are recorded in the period
that salaries are earned . See Note 6.
•
Property and Depreciation
All property of the County is recorded in the General Fixed Assets
Group of Accounts , with the exception of property of the
Enterprise Fund which is recorded in that fund ' s accounts .
• Improvements , other than buildings , including roads , bridges ,
curbs , gutters , streets and sidewalks are not reported in the
General Fixed Assets Group of Accounts since these assets are
normally immovable and of value only to the County. The County
has followed this policy for all improvements other than buildings
since October 1 , 1974. In the current fiscal year , the County
• reduced General Fixed Assets for those improvements other than
buildings acquired prior to that date .
Property is recorded at cost , except for contributed property
which is recorded at fair market value at the date of
contribution. Expenditures for maintenance , repairs and minor
• renewals and betterments are expensed as incurred . Major renewals
and betterments are treated as property acquisitions .
/
-1S -
r
i
•
EXHIBIT B
(Continued)
MONROE COUNTY, FLORIDA
NOTES TO COMBINED FINANCIAL STATEMENTS
Depreciation expense is provided on property recorded in the
Enterprise Fund using the straight-line method over the estimated
useful lives of the assets . Depreciation is not provided on the
.
General Fixed Assets Group of Accounts . Ranges of depreciable
lives are as follows :
Bridges and improvements other than
buildings 50 years
•
Machinery and equipment 5 -10 years
When property is disposed of , the related cost and accumulated
depreciation are removed from the accounts with gains or losses on
disposition being reflected in net income . See Note 3 .
• Discounts on Bonds Payable
Discounts on revenue bonds payable are amortized using the
straight-line method over the maturities of the related bonds .
3. PROPERTY
• Property balances as of September 30, 1979 were as follows :
General
Fixed Assets
Enterprise Group of
Fund Accounts
•
Land $ 6 ,421 ,768
Buildings 8 ,388, 818
Roads and bridges $2 , 512 ,491
Equipment 5 ,784 4 , 558, 169
• Total 2 , 518 ,275 19 ,368 ,755
Less accumulated depreciation 577 , 185
Property - net 11 ,941 ,090 119,368,755
4. LONG-TERM DEBT
•
Long-term debt of the County consists of: (a) General obligation
bonds payable from property tax levies which represent obligations
of the County as a whole and not its individual constituent funds ;
(b) revenue bonds payable from revenues of the Enterprise Fund
•
-16-
•
EXHIBIT B
(Continued )
• MONROE COUNTY, FLORIDA
NOTES TO COMBINED FINANCIAL STATEMENTS
which are obligations solely of that fund; and (c) special
assessment bonds payable solely from special tax assessments
• levied against the benefiting property owners . A summary of the
debt and related maturities is as follows :
General Special
Maturing Obligation Revenue Assessment
September 30 Bonds Bonds Bonds
•
1980 $ 40 , 000 $ 80 , 000
1981 45 ,000 80 ,000
1982 45, 000 80 , 000
1983 45,000
1984 50, 000
• Thereafter 690 ,000 $1 ,840 ,000
Total 915,000 1 ,840 , 000 240, 000
Less :
Unamortized discount 32 ,642
Total 1915 ,000 11 ,807 ,358 1240, 000
Range of interest
• rates 3 . 50 -4.25% 5. 65% 6 . 90%
Under the terms of the revenue bond issue , the Enterprise Fund is
required, among other things , to establish rates and collect fees
and charges which will be sufficient at all times to (a) pay the
cost of maintaining and operating related assets , (b ) pay the
• principal and interest requirements of the outstanding revenue
bonds and (c) create and maintain specified reserves for such
purposes .
No County assets are pledged to collateralize outstanding general
obligations or special assessment bonds.
•
5. SELF- INSURANCE PROGRAM
The County is self- insured for Workmen' s Compensation claims up to
$150 ,000 for each occurrance , and maintains coverage for claims in
excess of those amounts to a limit of $1 ,000,000 per occurrance
• with independent insurance carriers . The liability for Workmen ' s
Compensation claims , which is considered adequate by management ,
represents the estimate for all claims .
6. PENSION PLAN
• The County participates in the Florida Retirement System (the
"System") which covers substantially all of the County ' s full -time
-17-
S
•
EXHIBIT B
( Continued)
MONROE COUNTY, FLORIDA
NOTES TO COMBINED FINANCIAL STATEMENTS
•
employees . Presently, the System does not require contributions
from covered employees . Pension costs for County employees for
the year ended September 30 , 1979 as required and defined by the
System approximated $540, 000 .
•
Contributions of all participating agencies throughout the State
of Florida are pooled to fund accrued benefits under the System.
System officials have reported that the System has an actuarially
computed unfunded past service liability of approximately $3 . 5
billion as of July 1 , 1977 , the latest valuation date of the
• plan . This amount represents an obligation of the System and not
of the participating agencies . The most recent actuarial study
indicates that , if certain actuarial assumptions are realized and
certain increases to the contribution rates are made , this
unfunded past service liability will be liquidated within 30 years .
• 7. CONTINGENCIES AND COMMITMENTS
All expenditures financed by Federal and State of Florida grants
are subject to audit by the granting agencies to determine if such
expenditures comply with conditions of the grant . The County
believes that no material liability will arise from any such
• audits .
The County entered into a lease-purchase agreement , effective
October 1 , 1979 for the acquisition of $253,000 of computer
equipment . Under the terms of the agreement , the County will pay
• $50 ,600 annually for five years . Should the Board at any time
during those five years not appropriate such funds for the
following fiscal year, the lease would be canceled , without
penalty to the County.
A number of claims and lawsuits are pending against the County,
• however, based on knowledge of facts and advice of the County
attorney and outside counsel , County officials believe that the
outcome of these actions will not have a material adverse effect
on the County's financial position or results of operations .
8. RECONCILIATION OF AUDITED FINANCIAL STATEMENTS TO THE COUNTY' S
• ANNUAL FINANCIAL REPORT
In accordance with the State Constitution and State Statutes , the
Clerk of the Court , as ex-officio clerk to the Board, is
responsible for maintaining the records and accounts of the Board
and preparing the annual financial report filed with the
• Department of Banking and Finance in accordance with Chapter
218 .36 of the Florida Statutes .
-18-
•
EXHIBIT B
(Continued)
MONROE COUNTY, FLORIDA
NOTES TO COMBINED FINANCIAL STATEMENTS
•
Amounts as previously reported to the Department of Banking and
Finance , as filed in the Annual Financial Report of Monroe County
for the year ended September 30 , 1979 (the "Annual Financial
• Report" ) , have been adjusted, as a result of the audit
examination , as follows :
Excess
Fund of Revenues
Balances/ Over (Under)
Retained Expenditures/
• Earnings Net Income
General Fund
Balances per Annual Financial
Report $4 ,069 ,925 $ 971 ,620
• Adjustments :
Auditor General ' s adjustments for
the year ended September 30 , 1978 112 ,429
Inclusion of Sheriff' s Office 16 ,710 11 ,450
Inclusion of Tax Collector ' s
Office 101 ,256 101 ,256
Inclusion of Property Appraiser 37 ,560 37 ,560
•
Balances , audited financial statements 14 , 225 ,4511 23315
Special Revenue Funds
Balances per Annual Financial Report $4 , 089,728 $1 ,073,975
Adjustment :
Accrual of contracts payable and
retainage payable (281 ,415) (281 ,415 )
Balances , audited financial statements 13 , 808 , 313 $_792, 560
Debt Service Funds
Balances per Annual Financial Report $ 650,644 $ 77,733
• Adjustment :
Reversal of accrued interest
receivable on investments held (5 ,797 ) (5 , 797 )
Balances , audited financial statements 1 644,847 1 71 ,936
Special Assessment Funds
• Balances per Annual Financial Report . . $ (127 ,666 ) $ (88, 401 )
Balances, audited financial statements 1 (127 ,666) 1 (88,401 )
Enterprise Fund
Balances per Annual Financial Report . . $ 130, 971 $ 72 , 171
Balances , audited financial statements 1 130 ,971 1 72 , 171
•
-19-
1
•
•
EXHIBIT B
(Concluded)
MONROE COUNTY, FLORIDA .
• NOTES TO COMBINED FINANCIAL STATEMENTS
Excess
Fund of Revenues
Balances/ Over (Under )
• Retained Expenditures/
Earnings Net Income
Internal Service Fund
Balances per Annual Financial Report $ 224 , 507 $ 70 , 538
Adjustment :
• Establish liability for workmen ' s
compensation claims (34 ,668 ) (34 ,668 )
Balances , audited financial statements $ 189 ,839 1 35 ,870
Total
Assets
•
Agency Funds
Balances per Annual Financial Report $ None
Adjustments :
Inclusion of Clerk of the Circuit
Court 381 ,704
• Inclusion of Sheriff ' s Office 126 , 542
Inclusion of Tax Collector ' s Office 275 , 152
Balances , audited financial statements $ 783 , 398
Investment
• in General
Fixed Assets
General Fixed Assets Group of Accounts
Balance per Annual Financial Report $21 , 781 ,373
Adjustments :
• Inclusion of Sheriff ' s Office 782 ,909
Write-off of improvements other than
buildings (3 , 195 ,527 )
Balance , audited financial statements 119 ,368 ,755
• Total
Long-Term
Debt
General Long-term Debt Group of
Accounts
• Balance per Annual Financial Report $ 915 ,000
Balance , audited financial statements $ 915 ,000
-20-
A
•
EXHIBIT C-1
•
•
MONROE COUNTY, FLORIDA
•
CLERK OF THE CIRCUIT COURT
SUPPLEMENTAL BALANCE SHEET - AGENCY FUNDS
SEPTEMBER 30 , 1979
•
ASSETS:
Cash $379, 800
Accounts receivable 1 ,204
Due from other Governments 700
•
TOTAL 1381 ,704
LIABILITIES:
Accounts payable $ 16 , 084
Due to other governments 102 ,243
• Other 263, 377
TOTAL 1381 ,704
NOTE: All assets and liabilities are accounted for by the Board of
• County Commissioners within the General Fund. Accordingly ,
for this fund type , a balance sheet is not presented .
•
-21-
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4
EXHIBIT C-3
•
•
MONROE COUNTY, FLORIDA
PROPERTY APPRAISER
SUPPLEMENTAL BALANCE SHEET - GENERAL FUND
• SEPTEMBER 30 , 1979
ASSETS:
Cash 144,702
•
LIABILITIES: $37 , 560
Due to general fund
Due to other governments 7 , 142
TOTAL 144, 702
•
•
-23-
•
EXHIBIT C-4
•
•
MONROE COUNTY, FLORIDA
•
PROPERTY APPRAISER
SUPPLEMENTAL SCHEDULE OF REVENUES AND EXPENDITURES - GENERAL FUND
FOR THE YEAR ENDED SEPTEMBER 30 , 1979
•
REVENUES:
Board of County Commissioners $489, 710
Other taxing districts 114 , 119
•
Total revenues 603, 829
EXPENDITURES:
Personal services 456,929
Data processing services 87 ,951
• Rental 7 , 870
Operating expenditures 43 ,264
Capital outlay 7 , 815
Total expenditures 603 ,829
• EXCESS OF REVENUES OVER (UNDER) EXPENDITURES $ None_
•
-24-
•
EXHIBIT C-5
•
MONROE COUNTY, FLORIDA
SUPERVISOR OF ELECTIONS
•
SUPPLEMENTAL SCHEDULE OF REVENUES AND EXPENDITURES - GENERAL FUND
FOR THE YEAR ENDED SEPTEMBER 30, 1979
REVENUES:
Board of County Commissioners $109,954
EXPENDITURES:
Personal services 85,967
Data processing services 2 ,045
• Rental 2 ,265
Operating expenditures 18 ,662
Capital outlay 1 ,015
Total expenditures 109 ,954
• EXCESS OF REVENUES OVER (UNDER) EXPENDITURES None
NOTE: All assets and liabilities are accounted for by the Board of
County Commissioners within the General Fund . Accordingly,
a balance sheet is not presented.
•
•
•
-25-