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

- - 174 - - 13,358 1,382,829 658,809 5,294,975 - - 86,094 - - 2,613,782 - 3,827,827 3,847,009 - 3,827,827 6,546,885 1,382,829 4,486,636 11,841,860 - - 541,401 - (955,902) (5,623,645) - (955,902) (5,082,244) $ 1,382,829 $ 3,530,734 $ 6,759,616 125  Okaloosa County, Florida COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION INTERNAL SERVICE FUNDS For the Fiscal Year Ended September 30, 2013 Governmental Clerk of Court Compensated Self Insurance Garage Services Absences Operating Revenues Charges for Services $ 12,290,159 $ 5,582,527 $ 5,751 Miscellaneous 79,648 7,018 - Total Operating Revenues 12,369,807 5,589,545 5,751 Operating Expenses Personal Services 200,025 1,127,572 5,751 Contractual Services 96,380 - - Supplies 2,237 4,409,367 - Insurance Premiums and Claims 13,595,665 - - Utilities - 5,418 - Other Operating Expenses 2,159 329,989 - Depreciation/Amortization - 48,053 - Total Operating Expenses 13,896,466 5,920,399 5,751 Operating Income (Loss) (1,526,659) (330,854) - Nonoperating Revenues (Expenses) Investment Income (Loss) 9,413 (7,605) - Gain/Loss on Disposal of Capital Assets - 44,820 - Total Nonoperating Revenues (Expenses) 9,413 37,215 - Income (Loss) Before Contributions and Transfers (1,517,246) (293,639) - Capital Contributions - 42,825 - Change in Net Position (1,517,246) (250,814) - Total Net Position - Beginning (2,846,449) 488,167 - Total Net Position - Ending $ (4,363,695) $ 237,353 $ -  Statement C-2 Activities Sheriff Sheriff Total Compensated Health Benefits Internal Service Funds Absences Self Insurance (Exhibit IX) $ - $ 3,877,994 $ 21,756,431 - - 86,666 - 3,877,994 21,843,097 - 243,356 1,576,704 - 266,989 363,369 - - 4,411,604 - 3,135,858 16,731,523 - - 5,418 - - 332,148 - - 48,053 - 3,646,203 23,468,819 - 231,791 (1,625,722) - 3,959 5,767 - - 44,820 - 3,959 50,587 - 235,750 (1,575,135) - - 42,825 - 235,750 (1,532,310) - (1,191,652) (3,549,934) $ - $ (955,902) $ (5,082,244) 126  Okaloosa County, Florida COMBINING STATEMENT OF CASH FLOWS INTERNAL SERVICE FUNDS For the Fiscal Year Ended September 30, 2013 Governmental Clerk of Court Compensated Self Insurance Garage Services Absences CASH FLOWS FROM OPERATING ACTIVITIES Receipts from Customers $ 12,863,280 $ 5,264,760 $ - Receipts from Interfund Services Provided - - 5,751 Payments to Suppliers (13,654,545) (4,233,444) - Payments to Employees (196,470) (1,128,540) - Net Cash Provided (Used) by Operating Activities (987,735) (97,224) 5,751 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Purchase of Capital Assets - (3,441) - Proceeds from Disposal of Capital Assets - 66,582 - Capital Contributions - 42,825 - Net Cash Provided (Used) by Capital and Related Financing Activities - 105,966 - NET CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from Sale and Maturities of Investments 1,059,524 - - Interest Income 9,413 - - Purchases of Investments - (8,759) - Net Cash Provided (Used) by Investing Activities 1,068,937 (8,759) - Net Increase (Decrease) in Cash and Cash Equivalents 81,202 (17) 5,751 Cash and Cash Equivalents - Beginning of Year 29,940 331 263,587 Cash and Cash Equivalents - End of Year $ 111,142 $ 314 $ 269,338 Cash and Cash Equivalents at End of Year Consist of: Current assets $ 111,142 $ 314 $ 269,338 Total $ 111,142 $ 314 $ 269,338  Statement C-3 Activities Total Sheriff Sheriff Internal Service Compensated Health Benefits Funds Absences Self Insurance (Exhibit X) $ - $ - $ 18,128,040 8,286 4,265,838 4,279,875 - (3,896,823) (21,784,812) - - (1,325,010) 8,286 369,015 (701,907) - - (3,441) - - 66,582 - - 42,825 - - 105,966 - - 1,059,524 - 3,959 13,372 - - (8,759) - 3,959 1,064,137 8,286 372,974 468,196 1,374,543 3,156,891 4,825,292 $ 1,382,829 $ 3,529,865 $ 5,293,488 $ 1,382,829 $ 3,529,865 $ 5,293,488 $ 1,382,829 $ 3,529,865 $ 5,293,488 127  Okaloosa County, Florida COMBINING STATEMENT OF CASH FLOWS INTERNAL SERVICE FUNDS For the Fiscal Year Ended September 30, 2013 Governmental Clerk of Court Compensated Self Insurance Garage Services Absences Reconciliation of Operating Income (Loss) to Net Cash Provided (Used) by Operating Activities Operating Income (Loss) $ (1,526,659) $ (330,854) $ - Adjustments to Reconcile Operating Income to Net Cash Provided (Used) by Operating Activities Depreciation/Amortization - 48,053 - Decrease (Increase) in Assets Accounts Receivable (944) 4,615 - Due from Other Funds - - - Due from Other Elected Officials 97 61 - Due from Other Governments - (329,400) - Inventories - 14,705 - Prepaid Expenses 24,869 (6,126) - Adjustments to Reconcile Operating Income to Net Cash Provided (Used) by Operating Activities - Continued Increase (Decrease) in Liabilities Accounts Payable 9,876 (244,370) - Service Contracts Payable 1,142 127 - Due to Other Funds 5,738 746,933 - Due to Other Governments 174 - - Compensated Absences Payable