Okaloosa County BOCC — May 20, 2014 — reading text

DISCLAIMER: Phase 2 Phase 5 Phase 10a 1 inch = 2,500 feet Okaloosa County h reby expressly disclaims Phase 8 any liability for errors or omissions in these maps, indexes or legends. Packet Pg. 18  BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST DATE: May 20, 2014 TO: Honorable Chairman and Members of the Board FROM: Angela Balent, CPA, Warren Averett LLC SUBJECT: Visitor - Angela Balent CPA, Warren Averett LLC Presentation of Audit Report Angela Balent, Warren Averett LLC Presentation of Audit Report. Related documents are attached. Packet Pg. 19 O KALOOSA C OUNTY, FLORIDA C O M P R E H E N S IV E A N N U A L F I N A N C I A L R E P O R T F OR THE YEAR E NDED SEPTEMBER 30, 201 3 PREPARED BY CLERK OF CIRCUIT COURT DON W. HOWARD, CLERK GARY J. STANFORD, FINANCE OFFICER Packet Pg. 20 Packet Pg. 21 Comprehensive Annual Financial Report Okaloosa County, Florida For the year ended September 30, 2013 Prepared by Clerk of Circuit Court Don W. Howard, Clerk Gary J. Stanford Finance Officer Packet Pg. 22 Packet Pg. 23 INTRODUCTORY SECTION Packet Pg. 24 Packet Pg. 25  OKALOOSA COUNTY, FLORIDA COMPREHENSIVE ANNUAL FINANCIAL REPORT FISCAL YEAR ENDED SEPTEMBER 30, 2013 TABLE OF CONTENTS Page Exhibit INTRODUCTORY SECTION Table of Contents i Letter of Transmittal iv GFOA Certificate of Achievement xiv Organization Charts xv County Officials xvii FINANCIAL SECTION Independent Auditors' Report 1 Management's Discussion and Analysis 3 Basic Financial Statements Government-wide Financial Statements Statement of Net Position 16 I Statement of Activities 19 II-A & B Fund Financial Statements Balance Sheet - Governmental Funds 21 III-A Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position 22 III-B Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds 23 IV-A Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 25 IV-B Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual General Fund 26 V County Transportation Trust Special Revenue Fund 27 VI Tourist Developmnet Special Revenue Fund 28 VII Statement of Net Position - Proprietary Funds 29 VIII Statement of Revenues, Expenses, an Changes in Net Position - Proprietary Funds 32 IX Statement of Cash Flows - Proprietary Funds 34 X Statement of Fiduciary Net Position - Fiduciary Funds 37 XI Notes to Financial Statements 38 Required Supplementary Information Schedule of Funding Progress - Post Employment Benefits Plan 89 i Packet Pg. 26  OKALOOSA COUNTY, FLORIDA COMPREHENSIVE ANNUAL FINANCIAL REPORT FISCAL YEAR ENDED SEPTEMBER 30, 2013 TABLE OF CONTENTS Statement/ Page Schedule Combining and Individual Fund Statements and Schedules: Combining Balance Sheet - Nonmajor Governmental Funds 90 A-1 Combining Statement of Revenues, Expenditures, and Changes in 93 A-2 Schedules of Revenues, Expenditures, and Changes in Fund Balance - Capital Outlay Construction Trust Capital Projects Fund 95 A-3 Natural Disaster Special Revenue Fund 96 A-4 Local Housing Assistance Trust Fund 97 A-5 E-911 Operations Special Revenue Fund 98 A-6 Radio Communications Special Revenue Fund 99 A-7 Law Enforcement Trust Special Revenue Fund 100 A-8 Police Academy Special Revenue Fund 101 A-9 County Public Health Special Revenue Fund 102 A-10 Municipal Services Benefit Units Special Revenue Funds 103 A-11 Unincorporated County Parks Special Revenue Fund 104 A-12 Prisoner Benefit Special Revenue Fund 105 A-13 Additional Court Costs Special Revenue Fund 106 A-14 Drug Abuse Trust Special Revenue Fund 107 A-15 Domestic Violence Trust Special Revenue Fund 108 A-16 Traffic Education Special Revenue Fund 109 A-17 Courts Special Revenue Fund 110 A-18 Public Records Modernization Trust Special Revenue Fund 111 A-19 Public Records Courts Special Revenue Fund 112 A-20 Public Records 10% Fine Special Revenue Fund 113 A-21 Federal Law Enforcement Trust Special Revenue Fund 114 A-22 Teen Driver Challenge Special Revenue Fund 115 A-23 Second Dollar Program Special Revenue Fund 116 A-24 Okaloosa Debt Service Fund 117 A-25 Road and Bridge Construction Capital Projects Fund 118 A-26 Combining Statement of Net Position - Nonmajor Enterprise Funds 119 B-1 Combining Statement of Revenues, Expenses, and Changes in Net Position - Nonmajor Enterprise Funds 121 B-2 Combing Statement of Cash Flows - Nonmajor Enterprise Funds 122 B-3 Combining Statement of Net Position - Internal Service Funds 124 C-1 Combining Statement of Revenues, Expenses, and Changes in Net Position - Internal Service Funds 126 C-2 Combining Statement of Cash Flows - Internal Service Funds 127 C-3 Combining Statement of Fiduciary Net Position - Agency Funds 129 D-1 Combining Statement of Changes in Net Position - Agency Funds 131 D-2 STATISTICAL SECTION (UNAUDITED) Page Schedule Net Assets by Category - Last Nine Fiscal Years 135 1 Changes in Net Assets - Last Nine Fiscal Years 137 2 Fund Balances - Governmental Funds - Last Ten Fiscal Years 139 3 ii Packet Pg. 27  OKALOOSA COUNTY, FLORIDA COMPREHENSIVE ANNUAL FINANCIAL REPORT FISCAL YEAR ENDED SEPTEMBER 30, 2013 TABLE OF CONTENTS Page Schedule STATISTICAL SECTION (UNAUDITED) Changes in Fund Balances - Governmental Funds - Last Ten Fiscal Years 141 4 Governmental Tax Revenues by Source - Last Ten Fiscal Years