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

Fund This fund is used to account for the assessments levied against benefiting properties for providing street lighting, street and drainage improvements and maintenance. Unincorporated County Parks Fund This fund is used to account for ad valorem tax proceeds levied on property in the unincorporated areas of Okaloosa County for the maintenance of parks in those areas. Prisoner Benefit Fund This fund is used to account for profits from the detention facility's commissary and expenses involved in the commissary operation. Additional Court Cost Fund This fund is used to account for the $65 additional court costs imposed by the County to fund innovations, legal aid, law library, and teen court operations. Drug Abuse Trust Fund This fund is used to account for an additional assessment collected for the purpose of providing assistance for alcohol and other drug abuse treatment or education programs. Domestic Violence Trust Fund This fund is used to account for the $85 surcharge imposed on domestic violence offenses and is used to provide additional training to law enforcement personnel in combating domestic violence.  Nonmajor Governmental Funds (Continued) SPECIAL REVENUE FUNDS (Continued) Traffic Education Trust Fund This fund is used to account for the additional $5 surcharge imposed on each traffic penalty and is used to fund driver education programs in public and non-public schools. Clerk of the Circuit Court Courts Special Revenue Fund This fund is used to account for the statutory fines, fees, service charges and costs collected by the Clerk related to the performance of court-related activities. All excess funds over the amount of the Clerk's operating budget for this fund, approved by the Clerks of Court Operations Corporation, are remitted to the Florida Department of Revenue. Public Records Modernization Trust Fund This fund is used to account for recording fees collected by the Clerk of the Circuit Court under Florida Statute 28.24(12)(d). The fund is used exclusively for equipment, personnel training, and technical assistance in modernizing the public records system. Public Records Courts Special Revenue Fund This fund is used to account for recording fees collected by the Clerk of the Circuit Court under Florida Statute 28.24(12)(e). The fund is used exclusively for court-related technology needs. Public Records 10% Fine Special Revenue Fund This fund is used to account for recording fees collected by the Clerk of the Circuit Court under Florida Statute 28.24(12)(e). The fund is used exclusively for court-related technology needs. Sheriff Federal Law Enforcement Trust Fund This fund is used to account for revenues received as a result of criminal, administrative, or civil forfeitures proceedings. Teen Challenge Driver Fund This fund is used to account for revenues restricted by the Florida Sheriffs Association and is expended to support a new safety program for teen drivers. Funds cannot be used for normal operating expenses. Second Dollar Program Fund This fund is used to account for revenues restricted from local County moving violation tickets and is expended to support a new safety program for teen drivers. Funds cannot be used for normal operating expenses. DEBT SERVICE FUND Debt Service funds are used to account for the accumulation of resources and payment of special obligation bond principal and interest from governmental resources when Okaloosa County is obligated in some manner for the payment. Board of County Commissioners Okaloosa Debt Service Fund This fund is used to account for accumulation of resources and payment of bond debt for Capital Improvement Revenue Bonds, Series 1991. CAPITAL PROJECTS FUNDS Capital projects funds are used to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds. Board of County Commissioners Road and Bridge Construction Fund This fund is used to account for constitutional gasoline tax revenues and balances on hand, as well as a portion of the County's Local Option Gasoline Tax revenue, all available for capital improvements. All improvements from this fund are restricted to the construction of roads and bridges within Okaloosa County.  Okaloosa County, Florida COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS September 30, 2013 Natural Local Housing Radio Disaster Assistance Special E-911 Operation Communications Special Revenue Fund Revenue Fund Special Revenue Fund Special Revenue Fund ASSETS Cash and Cash Equivalents $ 23,227 $ 429,247 $ 863,665 $ 11,057 Investments 44,304 352,969 560,118 582 Accounts Receivable - - - 9,864 Due from Other Funds - 55,000 - 50,000 Due from Other Elected Officials - - - 6,406 Due from Other Governments 615,868 - - - Prepaids - - 37,246 5,332 Total Assets $ 683,399 $ 837,216 $ 1,461,029 $ 83,241 LIABILITIES AND FUND BALANCES Liabilities Accounts Payable $ - $ - $ 11,909 $ - Contracts Payable - - 317 1,995 Other Accrued Liabilities - - 9,520 - Due to Other Funds - - - - Due to Other Elected Officials - - - 27 Due to Other Governments - - - - Due to Depositors - - - - Deferred Revenue - 530,291 - - Total Liabilities - 530,291 21,746 2,022 Fund Balances Nonspendable - - 37,246 5,332 Restricted 518,694 306,925 1,439,283 81,219 Committed - - - - Assigned 164,705 - - - Unassigned - - (37,246) (5,332) Total Fund Balances 683,399 306,925 1,439,283 81,219 Total Liabilities and Fund Balances $ 683,399 $ 837,216 $ 1,461,029 $ 83,241  Statement A-1 County Municipal Unincorporated Public Health Service Benefit County Parks Law Enforcement Police Academy Special Units Special Special Special Revenue Fund Special Revenue Fund Revenue Fund Revenue Fund Revenue Fund $ 20,523 $ 46,780 $ 3,499 $ 383,965 $ 2,543,712 1,343 703 - 42,519 2,265,648 - - 995 - 125 - - - 80,000 - - 1,679 8 335 1,344 - - 49,957 1,253 - - - - 3,957 12,568 $ 21,866 $ 49,162 $ 54,459 $ 512,029 $ 4,823,397 $ - $ 929 $ - $ 21,090 $ 30,422 - - 5,796 - 1,720 - - - - 20,487 - - 45,495 - - - - - - - - - - - - - - - - - - - - - - - 929 51,291 21,090 52,629 - - - 3,957 12,568 21,866 48,233 - - 4,770,768 - - - 490,939 - - - 3,168 - - - - - (3,957) (12,568) 21,866 48,233 3,168 490,939 4,770,768 $ 21,866 $ 49,162 $ 54,459 $ 512,029 $ 4,823,397 Continued… 90  Okaloosa County, Florida COMBINING BALANCE SHEET