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

2,743 (3,836) 5,751 Claims and Judgments Payable 490,362 - - Other Accrued Liabilities 615 1,687 - Deferred Revenue 4,055 - - Other Post Employment Benefits 197 1,181 - Total Adjustments 538,924 233,630 5,751 Net Cash Provided (Used) by Operating Activities $ (987,735) $ (97,224) $ 5,751  Statement C-3 Activities Total Sheriff Sheriff Internal Service Compensated Health Benefits Funds Absences Self Insurance (Exhibit X) $ - $ 231,791 $ (1,625,722) - - 48,053 - - 3,671 8,286 - 8,286 - - 158 - 387,841 58,441 - - 14,705 - - 18,743 - - (234,494) - - 1,269 13,229 - 765,900 - - 174 (13,229) - (8,571) - (493,973) (3,611) - - 2,302 - - 4,055 - 243,356 244,734 8,286 137,224 923,815 $ 8,286 $ 369,015 $ (701,907) 128 (THIS PAGE INTENTIONALLY LEFT BLANK)  Agency Funds Agency funds are used to account for assets held by the Okaloosa County as agent for individuals, private organizations, other governments, and/or other funds. Clerk of Circuit Court Fine and Forfeiture Fund This fund is used to account for the collection and disbursement of fines and court costs to Okaloosa County, State of Florida, and Municipalities. These fines and costs sources are generated from traffic, misdemeanor, felony and court ordered probation. Jury and Witness Fund This fund is used to account for the juror and witness payments received from Okaloosa County and State of Florida and subsequent disbursement to jurors and witnesses for court services. Tax Deed Fund This fund is used to account for the collection and disbursement of child support and alimony payments, pursuant to orders of the court. Support Fund This fund is used to account for the collection and disbursement of child support and alimony payments, pursuant to orders of the court. Registry of Court Fund This fund is used to account for court ordered deposits that are held pending litigation and disbursed based on final disposition by the court. State Trust Fund This fund is used to account for various taxes, fees and service charges collected by the Clerk’s office and remitted to the State of Florida. Probation Fee Trust Fund This fund is used to account for collection of certain court costs on traffic and misdemeanor cases and their subsequent disbursement to Bridgeway Center, Inc. to fund education costs. Escrow Trust Fund This fund is used to account for deposits from title companies and is used to pay for monthly copy usage. These accounts are reconciled monthly and copy revenue earned is transferred to the Clerk’s General Fund. This fund also accounts for escrow funds from Circuit and County Court cases. Juvenile Trust Fund This fund is used to account for the collection and disbursement of Juvenile Restitution payments, pursuant to orders of the court. These funds are disbursed to the victim in each case. Foreclosure Escrow Trust Fund This fund is used to account for court ordered deposits from foreclosure sales until final certificates of disbursement are issued. Cash Bond Trust Fund This fund is used to account for the receipt and disbursement of cash bond monies as directed by the court. Sheriff Suspense (Levies) Fund This fund is used to account for monies collected and disbursed pursuant to levies. Tax Collector Disbursements Fund This fund is used to account for collection of current and delinquent property tax assessments as well as licenses and fees, tourist tax, and birth certificates collected on behalf of Okaloosa County, municipalities and other taxing districts.  Statement D-1 Okaloosa County, Florida COMBINING STATEMENT OF FIDUCIARY NET POSITION AGENCY FUNDS September 30, 2013 Fine Jury Registry and and Tax of BCC State Probation Forfeiture Witness Deed Support Court Trust Trust Fee Trust ASSETS Cash and Cash Equivalents $ 401,741 $ 30,156 $ 166,537 $ 70,187 $ 1,845,860 $ 31,834 $ 74,379 $ 334 Investments - - - - - - - - Accounts Receivable 183 - - 3,825 - - - - Due from Other Funds - - - 669 - - - - Due from Other Elected Officials 340 - - - - - - - Due from Other Governments - - - - - - - - Total Assets $ 402,264 $ 30,156 $ 166,537 $ 74,681 $ 1,845,860 $ 31,834 $ 74,379 $ 334 LIABILITIES Liabilities Due to Other Funds $ - $ - $ - $ 5,783 $ - $ - $ - $ - Due to Other Elected Officials 94,111 - - - - 31,834 - - Due to Other Governments 308,153 - - 417 - - 74,379 - Due to Depositors - 30,156 166,537 68,481 1,845,860 - - 334 Taxes Collected in Advance - - - - - - - - Total Liabilities 402,264 30,156 166,537 74,681 1,845,860 31,834 74,379 334 NET ASSETS $ - $ - $ - $ - $ - $ - $ - $ - Continued… 129  Statement D-1 Okaloosa County, Florida COMBINING STATEMENT OF FIDUCIARY NET POSITION AGENCY FUNDS September 30, 2013 Foreclosure Total Escrow Juvenile Escrow Cash Bond Individual Suspense Agency Funds Trust Trust Trust Trust Depositors (Levies) Disbursements (Exhibit XI) ASSETS Cash and Cash Equivalents $ 145,391 $ 1,074 $ 709,799 $ 222,933 $ 14,674 $ 9,910 $ 1,387,301 $ 5,112,110 Investments - - - - - - - - Accounts Receivable - - - - - - 11,749 15,757 Due from Other Funds - - - - - - - 669 Due from Other Elected Officials - - - - - - - 340 Due from Other Governments - - - - - - - - Total Assets $ 145,391 $ 1,074 $ 709,799 $ 222,933 $ 14,674 $ 9,910 $ 1,399,050 $ 5,128,876 LIABILITIES Liabilities Due to Other Funds $ - $ - $ 1,995 $ - $ - $ - $ - $ 7,778 Due to Other Elected Officials - - - - 14,674 - - 140,619 Due to Other Governments - - - - - - 17,520 400,469 Due to Depositors 145,391 1,074 707,804 222,933 - 9,910 43,999 3,242,479 Taxes Collected in Advance - - - - - - 1,337,531 1,337,531 Total Liabilities 145,391 1,074 709,799 222,933 14,674 9,910 1,399,050 5,128,876 NET ASSETS $ - $ - $ - $ - $ - $ - $ - $ - 130  Statement D-2 Okaloosa County, Florida COMBINING STATEMENT OF CHANGES IN NET POSITION AGENCY FUNDS For the Fiscal Year Ended September 30, 2013 Balances Balances October 1, September 30, 2012