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

Variance With Final Budget Budgeted Amounts Positive Original Final Actual Amounts (Negative) Revenues Intergovernmental $ - $ 89,056 $ 193,565 $ 104,509 Miscellaneous - - 2,930 2,930 Total Revenues - 89,056 196,495 107,439 Expenditures Current Capital Outlay - 101,778 3,755 98,023 Total Expenditures - 101,778 3,755 98,023 Excess (Deficiency) of Revenues Over (Under) Expenditures - (12,722) 192,740 205,462 Other Financing Sources (Uses) Transfers Out (1,000,000) (1,000,000) (666,664) 333,336 Total Other Financing Sources (Uses) (1,000,000) (1,000,000) (666,664) 333,336 Net Change in Fund Balance (1,000,000) (1,012,722) (473,924) 538,798 Fund Balance - Beginning 1,000,000 1,012,722 1,157,323 144,601 Fund Balance - Ending $ - $ - $ 683,399 $ 683,399 96  Schedule A-5 Okaloosa County, Florida LOCAL HOUSING ASSISTANCE SPECIAL REVENUE FUND SCHEDULE 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 Intergovernmental $ - $ 636,053 $ 110,587 $ (525,466) Miscellaneous - 2,722 3,517 795 Total Revenues - 638,775 114,104 (524,671) Expenditures Current Economic Environment 400,000 942,182 110,587 831,595 Total Expenditures 400,000 942,182 110,587 831,595 Excess (Deficiency) of Revenues Over (Under) Expenditures (400,000) (303,407) 3,517 306,924 Net Change in Fund Balance (400,000) (303,407) 3,517 306,924 Fund Balances - Beginning 400,000 303,407 303,408 1 Fund Balance - Ending $ - $ - $ 306,925 $ 306,925 97  Schedule A-6 Okaloosa County, Florida E-911 OPERATIONS SPECIAL REVENUE FUND SCHEDULE 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 Intergovernmental $ 950,000 $ 1,067,827 $ 1,061,252 $ (6,575) Charges for Services 3,200 3,200 3,590 390 Miscellaneous 12,500 19,584 18,932 (652) Total Revenues 965,700 1,090,611 1,083,774 (6,837) Expenditures Current Public Safety 2,165,700 2,390,454 944,335 1,446,119 Total Expenditures 2,165,700 2,390,454 944,335 1,446,119 Excess (Deficiency) of Revenues Over (Under) Expenditures (1,200,000) (1,299,843) 139,439 1,439,282 Net Change in Fund Balance (1,200,000) (1,299,843) 139,439 1,439,282 Fund Balances - Beginning 1,200,000 1,299,843 1,299,844 1 Fund Balance - Ending $ - $ - $ 1,439,283 $ 1,439,283 98  Schedule A-7 Okaloosa County, Florida RADIO COMMUNICATIONS SPECIAL REVENUE FUND SCHEDULE 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 Charges for Services $ - $ - $ 9,864 $ (9,864) Fines 110,000 110,000 94,210 (15,790) Miscellaneous - - 1,186 1,186 Total Revenues 110,000 110,000 105,260 (24,468) Expenditures Current Public Safety 170,000 194,719 109,203 85,516 Capital Outlay 40,000 39,784 39,341 443 Total Expenditures 210,000 234,503 148,544 85,959 Excess (Deficiency) of Revenues Over (Under) Expenditures (100,000) (124,503) (43,284) 81,219 Net Change in Fund Balance (100,000) (124,503) (43,284) 81,219 Fund Balances - Beginning 100,000 124,503 124,503 - Fund Balance - Ending $ - $ - $ 81,219 $ 81,219 99  Schedule A-8 Okaloosa County, Florida LAW ENFORCEMENT TRUST SPECIAL REVENUE FUND SCHEDULE 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 Fines $ - $ 24,730 $ 24,730 $ - Miscellaneous - - 398 398 Total Revenues - 24,730 25,128 398 Expenditures Current Public Safety - - - - Total Expenditures - - - - Excess (Deficiency) of Revenues Over (Under) Expenditures - 24,730 25,128 398 Other Financing Sources (Uses) Transfers Among Constitutional Officers (25,000) (293,694) (272,227) 21,467 Total Other Financing Sources (Uses) (25,000) (293,694) (272,227) 21,467 Net Change in Fund Balance (25,000) (268,964) (247,099) 21,865 Fund Balances - Beginning 25,000 268,964 268,965 1 Fund Balance - Ending $ - $ - $ 21,866 $ 21,866 100  Schedule A-9 Okaloosa County, Florida POLICE ACADEMY SPECIAL REVENUE FUND SCHEDULE 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 Charges for Services $ 35,000 $ 35,000 $ 24,442 $ (10,558) Miscellaneous 750 750 944 194 Total Revenues 35,750 35,750 25,386 (10,364) Expenditures Current Public Safety 155,750 143,721 14,311 129,410 Total Expenditures 155,750 143,721 14,311 129,410 Excess (Deficiency) of Revenues Over (Under) Expenditures (120,000) (107,971) 11,075 119,046 Other Financing Sources (Uses) Transfers Among Constitutional Officers - - (70,814) (70,814) Total Other Financing Sources (Uses) - - (70,814) (70,814) Net Change in Fund Balance (120,000) (107,971) (59,739) 48,232 Fund Balances - Beginning 120,000 107,971 107,972 1 Fund Balance - Ending $ - $ - $ 48,233 $ 48,233 101  Schedule A-10 Okaloosa County, Florida COUNTY PUBLIC HEALTH SPECIAL REVENUE FUND SCHEDULE OF REVENUES, EXPENDITURES,