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

is used to account for the license, permit and inspection fees and related expenses for the provision of inspection and code enforcement services to residents of the unincorporated areas of Okaloosa County. Emergency Medical Services Fund This fund is used to account for the operation of a county-wide emergency medical technician and paramedic service. Revenue sources include ad valorem property tax subsidy, user charges, and private donations.  Statement B-1 Okaloosa County, Florida COMBINING NET POSITION NONMAJOR ENTERPRISE FUNDS September 30, 2013 Business-type Activities Total Inspection and Emergency Nonmajor Code Medical Enterprise Funds Enforcement Services (Exhibit VIII) ASSETS Current Assets Cash and Cash Equivalents $ 226,547 $ 591 $ 227,138 Investments 171,304 259 171,563 Receivables, Net of Allowance for Uncollectibles 35,807 4,642,121 4,677,928 Due from Other Funds 40,000 41,918 81,918 Due from Other Elected Officials - 8 8 Prepaids - 2,352 2,352 Total Current Assets 473,658 4,687,249 5,160,907 Noncurrent Assets Capital Assets Intangible 42,425 30,150 72,575 Machinery and Equipment 341,405 4,537,472 4,878,877 Less Accumulated Depreciation (358,968) (3,290,430) (3,649,398) Total Capital Assets (Net of Accumulated Depreciation) 24,862 1,277,192 1,302,054 Total Noncurrent Assets 24,862 1,277,192 1,302,054 Total Assets $ 498,520 $ 5,964,441 $ 6,462,961 Continued… 119  Statement B-1 Okaloosa County, Florida COMBINING NET POSITION NONMAJOR ENTERPRISE FUNDS September 30, 2013 Business-type Activities Total Inspection and Emergency Nonmajor Code Medical Enterprise Funds Enforcement Services (Exhibit VIII) LIABILITIES AND NET POSITION Liabilities Current Liabilities Accounts Payable $ 12,082 $ 16,387 $ 28,469 Contracts Payable 32 44,598 44,630 Accrued Liabilities Compensated Absences 81,273 206,118 287,391 Other Accrued Liabilities 39,635 245,931 285,566 Due to Other Funds 150,000 201,462 351,462 Due to Other Governments 5,906 210 6,116 Deferred Revenue 18,433 27 18,460 Total Current Liabilities 307,361 714,733 1,022,094 Noncurrent Liabilities Compensated Absences 59,363 90,329 149,692 Other Post Employment Benefits 12,685 103,162 115,847 Total Noncurrent Liabilities 72,048 193,491 265,539 Total Liabilities 379,409 908,224 1,287,633 Net Position Invested in Capital Assets, Net of Related Debt 24,862 1,277,192 1,302,054 Unrestricted 94,249 3,779,025 3,873,274 Total Net Position 119,111 5,056,217 5,175,328 Total Liabilities and Net Position $ 498,520 $ 5,964,441 $ 6,462,961 120  Statement B-2 Okaloosa County, Florida COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGE IN NET POSITION NONMAJOR ENTERPRISE FUNDS For the Fiscal Year Ended September 30, 2013 Business-type Activities Total Inspection and Emergency Nonmajor Code Medical Enterprise Funds Enforcement Services (Exhibit IX) Operating Revenues Licenses and Permits $ 1,431,427 $ - $ 1,431,427 Charges for Services 191,641 6,500,410 6,692,051 Miscellaneous 5,016 239 5,255 Total Operating Revenues 1,628,084 6,500,649 8,128,733 Operating Expenses Personal Services 1,038,466 5,062,053 6,100,519 Contractual Services 438,326 540,801 979,127 Supplies 40,474 657,670 698,144 Utilities - 26,369 26,369 Other Operating Expenses 61,087 408,648 469,735 Depreciation/Amortization 8,524 401,583 410,107 Total Operating Expenses 1,586,877 7,097,124 8,684,001 Operating Income (Loss) 41,207 (596,475) (555,268) Nonoperating Revenues (Expenses) Taxes - 1,301,342 1,301,342 Intergovernmental - 30,940 30,940 Investment Income 1,661 3,735 5,396 Gain/Loss on Disposal of Capital Assets - (136,046) (136,046) Total Nonoperating Revenues (Expenses) 1,661 1,199,971 1,201,632 Income (Loss) Before Contributions and Transfers 42,868 603,496 646,364 Capital Contributions 1,175 - 1,175 Transfers In - 33,000 33,000 Change in Net Position 44,043 636,496 680,539 Total Net Position - Beginning 75,068 4,419,721 4,494,789 Total Net Position - Ending $ 119,111 $ 5,056,217 $ 5,175,328 121  Statement B-3 Okaloosa County, Florida COMBINING STATEMENT OF CASH FLOWS NONMAJOR ENTERPRISE FUNDS For the Fiscal Year Ended September 30, 2013 Business-type Activities Total Inspection Emergency Nonmajor and Code Medical Enterprise Funds Enforcement Services (Exhibit X) CASH FLOWS FROM OPERATING ACTIVITIES Receipts from Customers $ 1,623,830 $ 6,035,971 $ 7,659,801 Payments to Suppliers (533,431) (1,970,314) (2,503,745) Payments to Employees (1,026,727) (5,011,257) (6,037,984) Net Cash Provided (Used) by Operating Activities 63,672 (945,600) (881,928) CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES Operating Subsidy - Taxes - 1,301,342 1,301,342 Operating Subsidy - Intergovernmental Revenue - 30,940 30,940 Transfers In - 33,000 33,000 Net interfund Activity 110,000 159,544 269,544 Net Cash Provided (Used) by Non-capital Financing Activities 110,000 1,524,826 1,634,826 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Purchase of Capital Assets (35,859) (589,623) (625,482) Proceeds from Disposal of Capital Assets 34,684 6,724 41,408 Capital Contributions 1,175 - 1,175 Net Cash Provided (Used) by Capital and Related Financing Activities - (582,899) (582,899) NET CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from Sale and Maturities of Investments (70,198) (66) (70,264) Interest Income 1,661 3,735 5,396 Net Cash Provided (Used) by Investing Activities (68,537) 3,669 (64,868) Net Increase (Decrease) in Cash and Cash Equivalents 105,135 (4) 105,131 Cash and Cash Equivalents - Beginning of Year 121,412 595 122,007 Cash and Cash Equivalents - End of Year $ 226,547 $ 591 $ 227,138