Okaloosa County BOCC — May 20, 2014 — CAFR_13 — reading text

315,775 5,750,026 2,356,103 3,393,923 Economic Environment 1,394,601 1,394,601 1,396,976 (2,375) Human Services 3,749,168 4,025,685 3,546,449 479,236 Culture and Recreation 1,228,676 1,341,475 1,153,861 187,614 Court-Related 1,894,676 2,342,932 1,981,845 361,087 Capital Outlay 725,095 5,733,880 1,545,644 4,188,236 Total Expenditures 82,258,570 98,227,100 80,924,426 17,302,674 Excess (Deficiency) of Revenues Over (Under) Expenditures (11,610,209) (10,460,393) (3,478,379) 6,982,014 Other Financing Sources (Uses) Transfers In 2,150,257 2,193,897 2,165,162 (28,735) Transfers Out - (140,000) (140,000) - Transfers Among Constitutional Officers 733,348 (320,108) (2,107) 318,001 Total Other Financing Sources (Uses) 2,883,605 1,733,789 2,023,055 289,266 Net Change in Fund Balance (8,726,604) (8,726,604) (1,455,324) 7,271,280 Fund Balance - Beginning 8,726,604 8,726,604 8,423,311 (303,293) Fund Balance - Ending $ - $ - $ 6,967,987 $ 6,967,987 The notes to the financial statements are an integral part of this statement. 26  Exhibit VI Okaloosa County, Florida COUNTY TRANSPORTATION TRUST SPECIAL REVENUE FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL For the Fiscal Year Ended September 30, 2013 Variance With Final Budget Budgeted Amounts Positive Original Final Actual Amounts (Negative) Revenues Taxes $ 2,900,000 $ 2,900,000 $ 2,846,512 $ (53,488) Intergovernmental 1,594,685 2,781,374 1,902,565 (878,809) Charges for Services 227,744 227,744 248,947 21,203 Miscellaneous 31,000 31,000 794 (30,206) Total Revenues 4,753,429 5,940,118 4,998,818 (941,300) Expenditures Current Physical Environment 736,564 736,910 697,773 39,137 Transportation 7,897,163 7,995,208 7,525,894 469,314 Capital Outlay 401,400 1,489,698 369,415 1,120,283 Total Expenditures 9,035,127 10,221,816 8,593,082 1,628,734 Excess (Deficiency) of Revenues Over (Under) Expenditures (4,281,698) (4,281,698) (3,594,264) 687,434 Other Financing Sources (Uses) Transfers In 1,895,383 1,895,383 2,695,383 (800,000) Total Other Financing Sources (Uses) 1,895,383 1,895,383 2,695,383 (800,000) Net Change in Fund Balance (2,386,315) (2,386,315) (898,881) 1,487,434 Fund Balance - Beginning 2,386,315 2,386,315 1,091,779 (1,294,536) Fund Balance - Ending $ - $ - $ 192,898 $ 192,898 27  Exhibit VII Board of County Commissioners Okaloosa County, Florida TOURIST DEVELOPMENT SPECIAL REVENUE FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL For the Fiscal Year Ended September 30, 2013 Variance With Final Budget Budgeted Amounts Positive Original Final Actual Amounts (Negative) Revenues Taxes $ 6,300,000 $ 7,902,780 $ 8,112,010 $ 209,230 Licenses and Permits 390,473 390,473 361,478 (28,995) Intergovernmental - 963,560 436,429 (527,131) Miscellaneous 255,000 1,858,127 915,946 (942,181) Total Revenues 6,945,473 11,114,940 9,825,863 (1,289,077) Expenditures Current Transportation - 413,560 299,996 113,564 Economic Environment 5,489,055 9,263,354 3,434,195 5,829,159 Culture and Recreation 11,497,792 17,614,201 9,308,253 8,305,948 Capital Outlay 530,500 1,418,500 53,313 1,365,187 Total Expenditures 17,517,347 28,709,615 13,095,757 15,613,858 Excess (Deficiency) of Revenues Over (Under) Expenditures (10,571,874) (17,594,675) (3,269,894) 14,324,781 Other Financing Sources (Uses) Transfers Out (428,126) (602,243) (598,118) 4,125 Transfers Among Constitutional Officers - - 431 431 Issuance of Debt - 5,000,000 5,000,000 - Total Other Financing (428,126) 4,397,757 4,402,313 4,556 Net Change in Fund Balance (11,000,000) (13,196,918) 1,132,419 14,329,337 Fund Balance - Beginning 11,000,000 13,196,918 13,196,918 - Fund Balance - Ending $ - $ - $ 14,329,337 $ 14,329,337 The notes to the financial statements are an integral part of this statement. 28  Okaloosa County, Florida STATEMENT OF NET POSITION PROPRIETARY FUNDS September 30, 2013 Business-type Water and Sewer Airport Solid Waste Enterprise Fund Enterprise Fund Enterprise Fund ASSETS Current Assets Cash and Cash Equivalents $ 8,580,151 $ 10,167,422 $ 987,566 Investments 5,075,613 284,403 511,058 Receivables, Net of Allowance for Uncollectibles 2,120,432 930,137 677,277 Due from Other Funds 50,000 - - Due from Other Elected Officials - - - Due from Other Governments 543,439 1,411,463 31,872 Inventory 1,580,386 121,399 - Prepaids 112,692 13,751 - Restricted Assets Cash and Cash Equivalents Customer Deposits 1,374,146 - 22,008 Other Deposits 8,111,737 2,222,854 - Investments 8,977,990 10,014,718 - Total Restricted Assets 18,463,873 12,237,572 22,008 Total Current Assets 36,526,586 25,166,147 2,229,781 Noncurrent Assets Capital Assets Land 4,802,033 6,382,606 133,301 Buildings 6,069,770 63,888,724 115,363 Improvements Other Than Buildings - - 276,776 Intangibles 675,860 94,400 - Machinery and Equipment 10,109,562 2,459,826 2,196,088 Construction in Progress 6,744,894 396,489 - Infrastructure 243,811,284 85,210,888 - Works of Art - 69,865 - Less Accumulated Depreciation/Amortization (97,735,079) (30,199,560) (2,423,005) Total Capital Assets (Net of Accumulated Depreciation/Amortization) 174,478,324 128,303,238 298,523 Total Noncurrent Assets 174,478,324 128,303,238 298,523 Total Assets $ 211,004,910 $ 153,469,385 $ 2,528,304  Exhibit VIII Activities Governmental Activities -- Convention Center Other Total Internal Enterprise Fund Enterprise Funds Enterprise Funds Service Funds $ 3,647,873 $ 227,138 $ 23,610,150 $ 5,293,488 3,275,086 171,563 9,317,723 23,834 707 4,677,928 8,406,481 78,118 426,307 81,918 558,225 - - 8 8 79 - - 1,986,774 519,341