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

27,742 28,186 29,176 OPERATING GRANTS AND CONTRIBUTIONS 980 868 1,081 771 584 797 548 338 528 CAPITAL GRANTS AND CONTRIBUTIONS 8,897 5,716 9,927 9,204 6,226 9,027 18,035 10,292 4,720 TOTAL BUSINESS-TYPE PROGRAM REVENUE $52,874 $50,886 $57,161 $60,039 $55,085 $60,017 $72,011 $64,841 $61,202 TOTAL PRIMARY GOVERNMENT PROGRAM REVENUES $102,693 $95,638 $95,609 $95,999 $101,488 $96,946 $109,051 $105,131 $93,764 NET (EXPENSE)/REVENUE GOVERNMENT ACTIVITIES ($58,746) ($67,113) ($89,628) ($92,920) ($83,136) ($91,939) ($86,297) ($77,943) ($88,397) BUSINESS-TYPE ACTIVITIES $4,147 $2,504 $1,682 $3,398 ($756) $2,707 $13,088 $5,492 $1,436 TOTAL PRIMARY GOVERNMENT NET EXPENSE ($54,599) ($64,609) ($87,946) ($89,522) ($83,892) ($89,232) ($73,209) ($72,451) ($86,961) GENERAL REVENUES GOVERNMENTAL ACTIVITIES: TAXES $54,145 $66,042 $73,868 $76,704 $68,952 $64,567 $61,192 $58,759 $58,010 STATE SHARED REVENUE 18,586 19,823 19,004 17,573 16,130 15,801 16,880 17,041 17,801 GRANT AND CONTRIBUTIONS NOT RESTRICTED 1,137 2,591 782 2,033 256 1,725 6,622 360 124 OTHER 2,615 4,563 4,725 3,710 3,783 5,734 4,137 4,241 4,785 TOTAL GOVERNMENTAL ACTIVITIES $76,483 $93,019 $98,379 $100,020 $89,121 $87,827 $88,831 $80,401 $80,720 BUSINESS-TYPE ACTIVITIES: TAXES $5,638 $6,497 $6,746 $6,869 $5,825 $4,830 $6,810 $6,780 $6,709 STATE SHARED REVENUE 0 0 0 0 0 0 0 0 0 GRANT AND CONTRIBUTIONS NOT RESTRICTED 8 674 (300) 96 25 0 0 0 0 OTHER 498 1,745 5,037 3,039 (6,594) 786 823 (1,151) 287 TOTAL BUSINESS-TYPE ACTIVITIES $6,144 $8,916 $11,483 $10,004 ($744) $5,616 $7,633 $5,629 $6,996 CHANGES IN NET POSITION GOVERNMENTAL ACTIVITIES $17,737 $25,906 $8,751 $7,100 $5,985 ($4,112) $2,534 $2,458 ($7,677) BUSINESS-TYPE ACTIVITIES $10,291 $11,420 $13,165 $13,402 ($1,500) $8,323 $20,721 $11,121 $8,432 TOTAL PRIMARY GOVERNMENT $28,028 $37,326 $21,916 $20,502 $4,485 $4,211 $23,255 $13,579 $755  Changes in Net Position Primary Government Last Nine Fiscal Years $250.0 205.5 206.0 205.5 197.6 $200.0 191.2 189.9 190.4 185.3 185.5 185.4 186.2 183.6 182.3 181.5 180.7 177.6 160.2 157.3 $150.0 $100.0 $50.0 $ 2005 2006 2007 2008 2009 2010 2011 2012 2013 Primary Govt Revenue Primary Govt Expense UNAUDITED SCHEDULE 3 FUND BALANCES -GOVERNMENTAL FUNDS - LAST TEN FISCAL YEARS FISCAL YEAR PRE-GASB 54 (modified accrual basis of accounting) 2004 2005 2006 2007 2008 2009 2010 GENERAL FUND RESERVED $1,097,214 $1,938,678 $1,369,275 $1,812,954 $2,797,024 $4,150,682 $2,897,805 UNRESERVED 1,029,675 2,298,682 4,748,244 5,220,535 4,937,348 2,866,210 1,879,189 TOTAL GENERAL FUND 2,126,889 4,237,360 6,117,519 7,033,489 7,734,372 7,016,892 4,776,994 ALL OTHER GOVERNMENTAL FUNDS RESERVED 9,008,718 8,853,686 8,926,974 10,205,357 12,946,707 15,218,909 35,273,294 UNRESERVED, REPORTED IN: SPECIAL REVENUE FUNDS (4,122,276) 3,062,924 11,623,002 7,136,986 6,561,536 8,143,049 10,305,647 CAPITAL OUTLAY FUNDS 13,841,110 16,694,319 18,982,709 20,060,394 19,778,366 18,039,439 14,324,892 TOTAL ALL OTHER GOVERNMENTAL FUNDS 18,727,552 28,610,929 39,532,685 37,402,737 39,286,609 41,401,397 59,903,833 TOTAL FUND BALANCES $20,854,441 $32,848,289 $45,650,204 $44,436,226 $47,020,981 $48,418,289 $64,680,827 POST-GASB 54 2011 2012 2013 GENERAL FUND NONSPENDABLE $347,376 $284,264 $346,136 RESTRICTED - - - COMMITTED 26,833 26,808 26,808 ASSIGNED - - - UNASSIGNED 3,562,434 8,112,239 6,595,043 TOTAL GENERAL FUND 3,936,643 8,423,311 6,967,987 ALL OTHER GOVERNMENTAL FUNDS NONSPENDABLE 1,064,068 644,538 89,494 RESTRICTED 38,051,645 35,934,149 37,677,535 COMMITTED 542,977 579,899 562,599 ASSIGNED 9,861,148 4,992,479 3,103,981 UNASSIGNED (1,064,068) (630,376) (68,114) TOTAL ALL OTHER GOVERNMENTAL FUNDS 48,455,770 41,520,689 41,365,495 TOTAL FUND BALANCES $52,392,413 $49,944,000 $48,333,482  Fund Balances Governmental Funds Last Ten Fiscal Years $70.0 64.7 59.9 $60.0 52.4 49.9 $50.0 48.5 48.4 48.3 47.0 45.7 44.4 41.4 41.5 41.4 $40.0 39.5 39.3 37.4 32.8 $30.0 28.6 $20.0