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Okaloosa County BOCC — May 20, 2014 — CAFR_13 — reading text
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SCHEDULE 1
NET POSITION BY CATEGORY - LAST NINE FISCAL YEARS * - (ACCRUAL BASIS OF ACCOUNTING )
FISCAL YEAR
(amounts in thousands) 2005 2006 2007 2008 2009 2010 2011 2012 2013
GOVERNMENTAL ACTIVITIES:
INVESTED IN CAPITAL ASSETS, NET OF RELATED DEBT $87,817 $104,807 $114,990 $118,399 $136,255 $133,206 $131,864 $135,627 $134,735
RESTRICTED:
DEBT SERVICE $1,165 $810 $491 $467 $485 $1,174 $431 $994 $463
OTHER PURPOSES $8,793 $9,707 $11,190 $15,537 $19,153 $31,866 $38,864 $36,326 $32,871
UNRESTRICTED (DEFICIT) $22,725 $31,083 $23,766 $24,418 $18,709 $4,244 $1,865 $2,534 ($265)
TOTAL GOVERNMENTAL ACTIVITIES NET POSITION $120,500 $146,407 $150,437 $158,821 $174,602 $170,490 $173,024 $175,481 $167,804
BUSINESS-TYPE ACTIVITIES
INVESTED IN CAPITAL ASSETS, NET OF RELATED DEBT $142,566 $150,847 $159,248 $177,168 $180,105 $184,811 $203,224 $214,734 $214,514
RESTRICTED:
DEBT SERVICE $3,409 $10,075 $8,388 $10,068 $12,650 $13,654 $7,579 $10,262 $9,496
OTHER PURPOSES $8,818 $10,092 $11,167 $10,570 $10,262 $10,249 $11,090 $11,773 $16,888
UNRESTRICTED $27,942 $23,140 $28,517 $21,632 $15,200 $17,827 $25,367 $21,613 $25,916
TOTAL BUSINESS-TYPE ACTIVITIES NET POSITION $182,735 $194,154 $207,320 $219,438 $218,217 $226,541 $247,260 $258,382 $266,814
PRIMARY GOVERNMENT
INVESTED IN CAPITAL ASSETS, NET OF RELATED DEBT $230,383 $255,654 $274,238 $295,567 $316,360 $318,017 $335,088 $350,361 $349,249
RESTRICTED:
DEBT SERVICE $4,574 $10,885 $8,879 $10,535 $13,135 $14,828 $8,010 $11,256 $9,959
OTHER PURPOSES $17,611 $19,799 $22,357 $26,107 $29,415 $42,115 $49,954 $48,099 $49,759
UNRESTRICTED $50,667 $54,223 $52,283 $46,050 $33,909 $22,071 $27,232 $24,147 $25,651
TOTAL PRIMARY GOVERNMENT NET POSITION $303,235 $340,561 $357,757 $378,259 $392,819 $397,031 $420,284 $433,863 $434,618
135
Net Position by Category
Last Nine Fiscal Years
$450.0
21.6 25.9
25.4
22.0 26.4
$400.0 15.2 17.8 18.7
21.6 22.9 23.9
28.5 20.6
$350.0
23.1
19.6
20.2
$300.0 27.9
214.7
12.2 203.2 214.5
180.1 184.8
177.2
$250.0
159.2
150.8
$200.0 142.6
4.2 1.9 2.5
18.7
33.0 39.3 37.3 33.3
24.4 19.6
$150.0 23.8
31.1 16.0
11.7
22.7 10.5
$100.0 10.0
136.3 133.2 131.9 135.6 134.7
115.0 118.4
104.8
87.8
$50.0
(0.3)
$
2005 2006 2007 2008 2009 2010 2011 2012 2013
$(50.0)
Year
Government Capital Government Restricted Government Unrestricted Business Capital Business Restricted Business Unrestricted
UNAUDITED SCHEDULE 2
CHANGES IN NET POSITION - LAST NINE FISCAL YEARS * - (ACCRUAL BASIS OF ACCOUNTING)
FISCAL YEAR
(amounts in thousands) 2005 2006 2007 2008 2009 2010 2011 2012 2013
EXPENSES
GOVERNMENTAL ACTIVITIES:
GENERAL GOVERNMENT $25,088 $27,579 $31,202 $34,777 $31,008 $32,146 $31,726 $30,552 $28,715
PUBLIC SAFETY 38,476 41,752 47,315 49,963 53,499 47,995 45,335 46,360 45,296
PHYSICAL ENVIRONMENT 599 928 897 1,138 867 2,594 2,148 933 1,502
TRANSPORTATION 14,955 16,736 16,809 17,229 18,901 18,922 17,728 16,245 14,632
ECONOMIC ENVIRONMENT 14,182 7,966 6,581 6,471 7,456 8,980 9,290 5,563 4,983
HUMAN SERVICES 4,061 4,651 4,851 4,964 5,110 4,672 4,454 4,352 4,500
CULTURE AND RECREATION 3,426 3,695 8,496 5,069 4,500 5,031 4,007 5,902 11,997
COURT-RELATED 7,593 8,256 11,661 9,088 8,082 7,390 7,118 6,634 7,589
INTEREST AND FISCAL CHARGES 185 302 264 181 116 1,138 1,531 1,692 1,745
TOTAL GOVERNMENTAL EXPENSES $108,565 $111,865 $128,076 $128,880 $129,539 $128,868 $123,337 $118,233 $120,959
BUSINESS-TYPE ACTIVITIES:
WATER AND SEWER $19,391 $20,892 $25,078 $25,057 $24,067 $25,752 $27,124 $26,149 $27,657
AIRPORT 8,632 6,832 7,649 8,363 9,804 10,575 12,527 12,928 12,450
SOLID WASTE 9,069 8,577 9,517 9,757 8,404 7,757 6,874 7,438 7,684
INSPECTIONS 2,206 2,398 2,207 1,582 1,245 7,561 1,149 1,600 1,588
EMERGENCY MEDICAL SERVICES 5,704 5,872 6,770 7,326 7,504 1,241 7,495 6,933 7,234
CONFERENCE CENTER 3,725 3,811 4,258 4,556 4,817 4,424 3,754 4,301 3,153
TOTAL BUSINESS-TYPE EXPENSES $48,727 $48,382 $55,479 $56,641 $55,841 $57,310 $58,923 $59,349 $59,766
TOTAL PRIMARY GOVERNMENT EXPENSES $157,292 $160,247 $183,555 $185,521 $185,380 $186,178 $182,260 $177,582 $180,725
PROGRAM REVENUES - GOVERNMENTAL ACTIVITIES:
CHARGES FOR SERVICES
GENERAL GOVERNMENTAL $11,708 $11,757 $12,503 $11,996 $10,590 $10,488 $11,002 $12,364 $11,378
OTHER 13,213 15,818 14,433 17,218 17,359 12,287 15,752 13,332 14,090
OPERATING GRANTS AND CONTRIBUTIONS 22,627 13,854 10,986 6,167 10,843 9,867 7,675 8,354 5,845
CAPITAL GRANTS AND CONTRIBUTIONS 2,271 3,323 526 579 7,611 4,287 2,611 6,240 1,249
TOTAL GOVERNMENT PROGRAM REVENUE $49,819 $44,752 $38,448 $35,960 $46,403 $36,929 $37,040 $40,290 $32,562
BUSINESS-TYPE ACTIVITIES:
CHARGES FOR SERVICES
WATER & SEWER $21,206 $22,387 $22,403 $24,207 $22,662 $24,107 $25,686 $26,025 $26,778
OTHER 21,791 21,915 23,750 25,857 25,613 26,086