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

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 $ 666,599 $ 666,599 $ 651,521 $ (15,078) Miscellaneous 3,500 53,457 52,467 (990) Total Revenues 670,099 720,056 703,988 (16,068) Expenditures Current Human Services 676,599 658,405 639,169 19,236 Capital Outlay - 49,957 49,957 - Total Expenditures 676,599 708,362 689,126 19,236 Excess (Deficiency) of Revenues Over (Under) Expenditures (6,500) 11,694 14,862 3,168 Other Financing Sources (Uses) Transfers In 4,000 4,000 4,000 - Transfers Out - (18,640) (18,640) - Total Other Financing Sources (Uses) 4,000 (14,640) (14,640) - Net Change in Fund Balance (2,500) (2,946) 222 3,168 Fund Balance - Beginning 2,500 2,946 2,946 - Fund Balance - Ending $ - $ - $ 3,168 $ 3,168 102  Schedule A-11 Okaloosa County, Florida MUNICIPAL SERVICES BENEFIT UNIT 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 Licenses and Permits $ 438,385 $ 445,418 $ 441,416 (4,002) Miscellaneous - 4,544 9,939 5,395 Total Revenues 438,385 449,962 451,355 1,393 Expenditures Current Transportation 827,571 891,527 468,990 422,537 Capital Outlay 66,025 66,674 - 66,674 Total Expenditures 893,596 958,201 468,990 489,211 Excess (Deficiency) of Revenues Over (Under) Expenditures (455,211) (508,239) (17,635) 490,604 Other Financing Sources (Uses) Transfers Among Constitutional Officers - - 335 335 Total Other Financing Sources (Uses) - - 335 335 Net Change in Fund Balance (455,211) (508,239) (17,300) 490,939 Fund Balance - Beginning 455,211 508,239 508,239 - Fund Balance - Ending $ - $ - $ 490,939 $ 490,939 103  Schedule A-12 Okaloosa County, Florida UNINCORPORATED COUNTY PARKS 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 Taxes $ 1,105,425 $ 1,161,966 $ 1,123,362 $ (38,604) Charges for Services 8,000 8,000 9,032 1,032 Miscellaneous 80,000 53,633 32,202 (21,431) Total Revenues 1,193,425 1,223,599 1,164,596 (59,003) Expenditures Current Culture and Recreation 4,996,168 5,201,675 845,029 4,356,646 Capital Outlay 697,257 697,257 225,473 471,784 Total Expenditures 5,693,425 5,898,932 1,070,502 4,828,430 Excess (Deficiency) of Revenues Over (Under) Expenditures (4,500,000) (4,675,333) 94,094 4,769,427 Other Financing Sources (Uses) Transfers Among Constitutional Officers - - 1,341 1,341 Total Other Financing Sources (Uses) - - 1,341 1,341 Net Change in Fund Balance (4,500,000) (4,675,333) 95,435 4,770,768 Fund Balance - Beginning 4,500,000 4,675,333 4,675,333 - Fund Balance - Ending $ - $ - $ 4,770,768 $ 4,770,768 104  Schedule A-13 Okaloosa County, Florida PRISONER BENEFIT 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 $ 385,000 $ 603,000 $ 623,245 $ 20,245 Miscellaneous 3,500 3,500 5,090 1,590 Total Revenues 388,500 606,500 628,335 21,835 Expenditures Current Public Safety 738,500 1,044,080 554,745 489,335 Total Expenditures 738,500 1,044,080 554,745 489,335 Excess (Deficiency) of Revenues Over (Under) Expenditures (350,000) (437,580) 73,590 511,170 Net Change in Fund Balance (350,000) (437,580) 73,590 511,170 Fund Balances - Beginning 350,000 437,580 437,580 - Fund Balance - Ending $ - $ - $ 511,170 $ 511,170 105  Schedule A-14 Okaloosa County, Florida ADDITIONAL COURT COST 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 $ 1,334,500 $ 1,534,500 $ 1,453,445 $ (81,055) Miscellaneous - - 25,663 25,663 Total Revenues 1,334,500 1,534,500 1,479,108 (55,392) Expenditures Current Court-Related 1,380,966 1,479,138 867,839 611,299 Capital Outlay 14,000 - - - Total Expenditures 1,394,966 1,479,138 867,839 611,299 Excess (Deficiency) of Revenues Over (Under) Expenditures (60,466) 55,362 611,269 555,907 Other Financing Sources (Uses) Transfers Out (700,000) (700,000) (638,818) 61,182 Total Other Financing Sources (Uses) (700,000) (700,000) (638,818) 61,182 Net Change in Fund Balance (760,466) (644,638) (27,549) 617,089 Fund Balances - Beginning 760,466 644,638 644,639 1 Fund Balance - Ending $ - $ - $ 617,090 $ 617,090 106  Schedule A-15 Okaloosa County, Florida DRUG ABUSE 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 15,000 15,000 13,759 (1,241) Miscellaneous - - 507 507 Total Revenues 15,000 15,000 14,266 (734) Expenditures Current Court-Related 75,000 75,197 33,998 41,199 Total Expenditures 75,000 75,197 33,998 41,199