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

Additions Deletions 2013 FINE AND FORFEITURE AGENCY FUND* ASSETS Cash and Cash Equivalents $ 656,311 $ 9,066,474 $ 9,321,044 $ 401,741 Accounts Receivable - 2,559 2,376 183 Due from Other Elected Officials - 340 - 340 Total Assets $ 656,311 $ 9,069,373 $ 9,323,420 $ 402,264 LIABILITIES Due to Other Elected Officials $ - $ 1,361,191 $ 1,267,080 $ 94,111 Due to Other Governments 656,311 7,788,612 8,136,770 308,153 Total Liabilities $ 656,311 $ 9,149,803 $ 9,403,850 $ 402,264 JURY AND WITNESS AGENCY FUND ASSETS Cash and Cash Equivalents $ 33,330 $ 30,661 $ 33,835 $ 30,156 LIABILITIES Due to Depositors $ 33,330 $ 30,661 $ 33,835 $ 30,156 TAX DEED AGENCY FUND* ASSETS Cash and Cash Equivalents $ 240,724 $ 499,857 $ 574,044 $ 166,537 LIABILITIES Due to Depositors $ 240,724 $ 499,857 $ 574,044 $ 166,537 SUPPORT AGENCY FUND ASSETS Cash and Cash Equivalents $ 69,633 $ 4,058,744 $ 4,058,190 $ 70,187 Accounts Receivable 3,995 18,339 18,509 3,825 Due from Other Funds - 669 - 669 Total Assets $ 73,628 $ 4,077,752 $ 4,076,699 $ 74,681 LIABILITIES Due to Other Funds $ - $ 8,344 $ 2,561 $ 5,783 Due to Other Governments 438 5,995 6,016 417 Due to Depositors 73,190 4,054,512 4,059,221 68,481 Total Liabilities $ 73,628 $ 4,068,851 $ 4,067,798 $ 74,681 Continued… 131  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 Additions Deletions 2013 REGISTRY OF COURT AGENCY FUND ASSETS Cash and Cash Equivalents $ 2,808,050 $ 9,160,487 $ 10,122,677 $ 1,845,860 LIABILITIES Due to Depositors $ 2,808,050 $ 9,152,956 $ 10,115,146 $ 1,845,860 BOARD OF COUNTY COMMISSIONERS TRUST AGENCY FUND* ASSETS Cash and Cash Equivalents $ - $ 466,652 $ 434,818 $ 31,834 LIABILITIES Due to Other Elected Officials $ - $ 466,652 $ 434,818 $ 31,834 STATE TRUST AGENCY FUND ASSETS Cash and Cash Equivalents $ 369,588 $ 23,550,617 $ 23,845,826 $ 74,379 LIABILITIES Due to Other Governments $ 369,588 $ 23,550,617 $ 23,845,826 $ 74,379 PROBATION FEE TRUST FUND ASSETS Cash and Cash Equivalents $ 1,932 $ 1,175 $ 2,773 $ 334 LIABILITIES Due to Depositors $ 1,932 $ 1,175 $ 2,773 $ 334 ESCROW AGENCY FUND ASSETS Cash and Cash Equivalents $ 168,549 $ 375,461 $ 398,619 $ 145,391 LIABILITIES Due to Depositors $ 168,549 $ 375,461 $ 398,619 $ 145,391 Continued… 132  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 Additions Deletions 2013 JUVENILE TRUST AGENCY FUND* ASSETS Cash and Cash Equivalents $ 710 $ 23,783 $ 23,419 $ 1,074 LIABILITIES Due to Depositors $ 710 $ 23,879 $ 23,515 $ 1,074 FORECLOSURE ESCROW AGENCY FUND* ASSETS Cash and Cash Equivalents $ 577,120 $ 10,219,116 $ 10,086,437 $ 709,799 LIABILITIES Due to Other Funds $ - $ 1,995 $ - $ 1,995 Due to Depositors 577,120 10,198,466 10,067,782 707,804 $ 577,120 $ 10,200,461 $ 10,067,782 $ 709,799 CASH BOND TRUST AGENCY FUND ASSETS Cash and Cash Equivalents $ 139,253 $ 787,564 $ 703,884 $ 222,933 LIABILITIES Due to Depositors $ 139,253 $ 790,752 $ 707,072 $ 222,933 INDIVIDUAL DEPOSITORS AGENCY FUND* ASSETS Cash and Cash Equivalents $ - $ 16,400 $ 1,726 $ 14,674 LIABILITIES Due to Other Elected Officials $ - $ 16,400 $ 1,726 $ 14,674 SUSPENSE (LEVIES) AGENCY FUND ASSETS Cash and Cash Equivalents $ 6,303 $ 3,607 $ - $ 9,910 LIABILITIES Due to Depositors $ 6,303 $ 3,607 $ - $ 9,910 Continued… 133  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 Additions Deletions 2013 DISBURSEMENTS AGENCY FUND ASSETS Cash and Cash Equivalents $ 1,026,943 $ 218,183,247 $ 217,822,889 $ 1,387,301 Accounts Receivable 19,465 11,749 19,465 11,749 Total Assets $ 1,046,408 $ 218,194,996 $ 217,842,354 $ 1,399,050 LIABILITIES Due to Other Funds $ - $ 166,033,839 $ 166,033,839 $ - Due to Other Elected Officials - 5,043,630 5,043,630 - Due to Other Governments 29,162 44,296,365 44,308,007 17,520 Due to Depositors 46,894 43,999 46,894 43,999 Taxes Collected in Advance 970,352 2,777,163 2,409,984 1,337,531 Total Liabilities $ 1,046,408 $ 47,117,527 $ 46,764,885 $ 1,399,050 TOTAL - ALL AGENCY FUNDS ASSETS Cash and Cash Equivalents $ 6,098,446 $ 276,443,845 $ 277,430,181 $ 5,112,110 Accounts Receivable 23,460 32,647 40,350 15,757 Due from Other Funds - 669 - 669 Due from Other Elected Officials - 340 - 340 Due from Other Governments - - - - Total Assets $ 6,121,906 $ 276,477,501 $ 277,470,531 $ 5,128,876 LIABILITIES Due to Other Funds $ - $ 166,044,178 $ 166,036,400 $ 7,778 Due to Other Elected Officials - 6,871,473 6,745,528 140,619 Due to Other Governments 1,055,499 75,641,589 76,296,619 400,469 Due to Depositors 4,096,055 25,175,325 26,028,901 3,242,479 Taxes Collected in Advance 970,352 2,777,163 2,409,984 1,337,531 Total Liabilities $ 6,121,906 $ 276,509,728 $ 277,517,432 $ 5,128,876 * Reclassification to conform to current year presentation. 134 STATISTICAL SECTION  Statistical Section This part of Okaloosa County, Florida's comprehensive annual financial report presents detailed information as a context of understanding what the information in the financial statements, note disclosures, and required supplementary information says about the government's overall financial health. The following types of schedules are included. Financial Trends These schedules contain trend information to help the reader understand how the government's financial performance and well-being have changed over time. Revenue Capacity These schedules contain information to help the reader assess the government's most significant local revenue source, the property tax. Debt Capacity These schedules present information to help the reader assess the affordability of the government's current levels of outstanding debt and the government's ability to issue additional debt in the future. The statistical schedule mandated by the GASB's Codification, Section 2800, concerning legal debt margin is omitted because the County has no established debt limitation. Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the government's financial activities take place. Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the government's financial report relates to the services the government provides and the activities it performs. Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial reports for the relevant year. UNAUDITED