Fort Walton Beach Council agenda — 03-19-12--special--audit — reading text

335420 153. 845 181,576 100. 00 % September 30 2002 253. 331 78 699 174. 632 100 011 Vrrz, n" of 5181, 516 per Ch, o, 185, in amended,, ,hoods dram/ , owibodwa has been higher. Firefighters' Retiremenr Fund Septembcr 30. 1012 S' 700. 045 S 507. 010 S 193 034 * 100. 00 Septem her 30, 2011 675. 386 514. 872 160514 * 100(at x, September 30. 010 708. 063 574. 278 133785 * 100. 00 Scptcmbcr 30. 2009 555. 720 421. 935 133. 785 * too()() September 30. 2008 326864 225. 055 133] 85 * 109. 78% September 30. 2007 299. 027 169. 381 129. 646 * 100. 00 ° o September 30. 2006 240. 332 110. 686 129646 * 100. 00 % September 30, 2005 204627 77. 963 122, 664 "' 100. 00% Scptcmbcr 30. 2004 174. 346 51682 122. 664 10000% September 30. 2003 163] 05 83. 839 12LI03 125. 19 % Sepmmba 30. 2002 102, 044 21. 328 117125 130. 78 -. Frozen" per Chapter 175, as amended. bough aelual mnlriburion has been higher Additional information as of the latest actuarial valuation can be found in Note 7 to the financial statements. 81  3. t. a Schedule A -3 City of Fort Walton Beach, Florida REQUIRED SUPPLEMENTAL INFORMATION SCHEDULE OF OTHER POST- EMPLOYMENT OBLIGATIONS Unaudited Actuarial Accrued Annual UAAL as Actuarial Valuation Actuarial Value Unfunded Percentage Covered of Liability Date ( AAL) of Assets AAL( UAAL) Funded Payroll Payroll October 1, 2010 $ 6, 312, 795 S 6, 312,795 6, 578, 002 95, 97 % September 30, 2010 4, 768, 818 4, 768, 818 8, 291, 828 57, 51 % September 30, 2009 6, 496, 763 6, 496, 763 9. 000, 120 7219 % 82  3. 1. a THIS PAGE INTENTIONALLY LEFT BLANK.) Packet 9. 111+  31. CITY OF FORT WALTON BEACH, FLORIDA Combining and Individual Fund Statements and Schedules These financial statements provide a more detailed view of the r Basic Financial Statements" presented in the preceding subsection. s Combining statements are presented when there is more than one fund of a given fund type. Individual fund statements are necessary to present budgetary comparisons. Pac Pg;:.1# S  3. t .a NON -MAJOR GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS The Special Revenue Funds are used to account for the proceeds of specific revenue sources ( other than special assessments, expendable trusts, or for major capital projects) that are legally restricted to expenditure for specified purposes. Law Enforcement Trust Special Revenue Fund fo account for funds received from the sate of confiscated property to be utilized for drug enforcement. law Enforcement Tmst Training Special Revenue Fund N To account for funds received from court fines to be used for additional police department training. nN Communiri Development Block Grant Special Revenue Fund To account for funds received under the Community Development n Block Grant and expenditures of such funds in accordance with federal guidelines. ° n Beal Memorial Cemetery Perpetual Care Special Revenue Fund To accumulate funds to meet the requirements of maintaining the City owned cemetery . DEBT SERVICE FUND The Debt Service Fund is used to account for the accumulation of resources for, and the payment of. general long -term debt principal and interest in accordance with bond ordinances. PackelP9. 973  a__ m«, aa___ 9EZZ,, m_ w_. e; m A=l ch f  N anisuagwi IWOO ZLOZ Ag : 9CZZ) ZtOZ liodaa leioueuij lenuutl anlsuagajdwoo CL- WZ auawgoelly W fJ a d U E a m v wU d dm Azaw Z, z cU x wFaO V z L o z Zw a j X 3ow W o ° zW w zz ow zo Fzw x a wF cz, r f Q J T y 5 z 0 VZ u z w 0 z a m v x z 0 o c OU z z Z z z D w fi c z F z 5 z u 7 E. p u z C 4 L F z m h L C i GZ UC C X w 7  3- 1 3- 1 Schedule C -1 City of Fort Walton Beach, Florida LAW ENFORCEMENT TRUST SPECIAL REVENUE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL Year Ended September 30, 2012 Variance with Budgeted Amounts