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

- $ 406,900 $ 406,900 113  Schedule A-22 Okaloosa County, Florida FEDERAL 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 Miscellaneous $ 74,242 $ 74,242 $ 74,243 $ 1 Total Revenues 74,242 74,242 74,243 1 Expenditures Current Public Safety 335,270 335,270 335,271 (1) Capital Outlay 11,199 11,199 11,199 - Total Expenditures 346,469 346,469 346,470 (1) Excess (Deficiency) of Revenues Over (Under) Expenditures (272,227) (272,227) (272,227) - Other Financing Sources (Uses) Transfers Among Constitutional Officers 272,227 272,227 272,227 - Total Other Financing Sources (Uses) 272,227 272,227 272,227 - Net Change in Fund Balance - - - - Fund Balances - Beginning - - - - Fund Balance - Ending $ - $ - $ - $ - 114  Schedule A-23 Okaloosa County, Florida TEEN DRIVER CHALLENGE 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 $ - $ - $ - $ - Total Revenues - - - - Expenditures Current Public Safety 47,892 47,892 47,892 - Capital Outlay 20,898 20,898 20,898 - Total Expenditures 68,790 68,790 68,790 - Excess (Deficiency) of Revenues Over (Under) Expenditures (68,790) (68,790) (68,790) - Other Financing Sources (Uses) Transfers Among Constitutional Officers 68,790 68,790 68,790 - Total Other Financing Sources (Uses) 68,790 68,790 68,790 - Net Change in Fund Balance - - - - Fund Balances - Beginning - - - - Fund Balance - Ending $ - $ - $ - $ - 115  Schedule A-24 Okaloosa County, Florida SECOND DOLLAR PROGRAM 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 $ - $ - $ - $ - Total Revenues - - - - Expenditures Current Public Safety 70,814 70,814 70,814 - Total Expenditures 70,814 70,814 70,814 - Excess (Deficiency) of Revenues Over (Under) Expenditures (70,814) (70,814) (70,814) - Other Financing Sources (Uses) Transfers Among Constitutional Officers 70,814 70,814 70,814 - Total Other Financing Sources (Uses) 70,814 70,814 70,814 - Net Change in Fund Balance - - - - Fund Balances - Beginning - - - - Fund Balance - Ending $ - $ - $ - $ - 116  Schedule A-25 Okaloosa County, Florida OKALOOSA DEBT SERVICE 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 $ 4,071,500 $ 4,071,500 $ 4,426,843 $ 355,343 Miscellaneous 486,148 486,148 460,167 (25,981) Total Revenues 4,557,648 4,557,648 4,887,010 329,362 Expenditures Current General Government 394,444 384,250 190,750 193,500 Debt Service Principal 713,000 713,000 713,000 - Interest 1,586,473 1,626,997 1,626,624 373 Other Debt Service Costs 1,635 46,635 41,210 5,425 Total Expenditures 2,695,552 2,770,882 2,571,584 199,298 Excess (Deficiency) of Revenues Over (Under) Expenditures 1,862,096 1,786,766 2,315,426 528,660 Other Financing Sources (Uses) Transfers In 700,000 785,524 720,217 (65,307) Transfers Out (2,767,096) (2,767,096) (2,767,096) - Total Other Financing Sources (Uses) (2,067,096) (1,981,572) (2,046,879) (65,307) Net Change in Fund Balance (205,000) (194,806) 268,547 463,353 Fund Balance - Beginning 205,000 194,806 194,807 1 Fund Balance - Ending $ - $ - $ 463,354 $ 463,354 117  Schedule A-26 Okaloosa County, Florida ROAD AND BRIDGE CONSTRUCTION CAPITAL PROJECTS 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 $ 1,800,000 $ 1,800,000 $ 1,779,610 $ (20,390) Intergovernmental 1,830,000 2,484,583 2,064,007 (420,576) Charges for Services - 30,000 30,000 - Miscellaneous 125,000 229,421 (16,425) (245,846) Total Revenues 3,755,000 4,544,004 3,857,192 (686,812) Expenditures Current Transportation 4,405,000 7,896,206 1,009,302 6,886,904 Capital Outlay 6,350,000 7,849,749 2,210,441 5,639,308 Total Expenditures 10,755,000 15,745,955 3,219,743 12,526,212 Excess (Deficiency) of Revenues Over (Under) Expenditures (7,000,000) (11,201,951) 637,449 11,839,400 Other Financing Sources (Uses) Transfers Out - - (800,000) (800,000) Total Other Financing Sources (Uses) - - (800,000) (800,000) Net Change in Fund Balance (7,000,000) (11,201,951) (162,551) 11,039,400 Fund Balance - Beginning 7,000,000 11,201,951 11,201,954 3 Fund Balance - Ending $ - $ - $ 11,039,403 $ 11,039,403 118 (THIS PAGE INTENTIONALLY LEFT BLANK)  NONMAJOR ENTERPRISE FUNDS Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises - where the intent of the Board of County Commissioner of Okaloosa County is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or where the Board has decided that periodic determination of net income is appropriate for accountability purposes. Board of County Commissioners Inspection and Code Enforcement Fund This fund