Budget & Finance

City of North Miami Comprehensive Annual Financial Report for the Fiscal Year ended September 30, 1999

Prepared by Finance Director
Carlos M. Perez, Finance Director
Elaine Harmon-Connors, Assistant Finance Director
Raymond Bachik, Chief Accountant

Accountants;
Miguel Codorniu
Wendy Johnson

PART I - INTRODUCTORY SECTION

• Letter of Transmittal
• List of Principal Officials
• Organizational Chart
• Certificate of Achievement for Excellence in Financial Reporting

• Report of Independent Certified Public Accountants

• Combined Balance Sheet - All Fund Types, Account Groups and Discretely Presented Component Unit
• Combined Statement of Revenues, Expenditures and Changes in Fund Balances - All Governmental Fund Types, Expendable Trust Funds and Discretely Presented Component Unit
• Combined Statement of Revenues and Expenditures - Budget and Actual - Budgetary Basis - All Governmental Fund Types
• Combined Statement of Revenues, Expenses and Changes in Retained Earnings - All Proprietary Fund Types
• Combined Statement of Cash Flows - All Proprietary Fund Types
• Combined Statement of Changes in Plan Net Assets - Pension Trust Funds
• Notes to General Purpose Financial Statements

General Fund:
• Schedule of Revenues and Expenditures - Budget and Actual - Budgetary Basis

Special Revenue Funds:
• Combining Balance Sheet
• Combining Statement of Revenues, Expenditures and Changes in Fund Balances
• Combining Schedule of Revenues and Expenditures - Budget and Actual - Budgetary Basis

Debt Service Funds:
• Combining Balance Sheet
• Combining Statement of Revenues, Expenditures and Changes in Fund Balances
• Combining Schedule of Revenues and Expenditures - Budget and Actual Budgetary Basis

Capital Projects Funds:
• Combining Balance Sheet
• Combining Statement of Revenues, Expenditures and Changes in Fund Balances
• Combining Schedule of Revenues and Expenditures - Budget and Actual - Budgetary Basis

Enterprise Funds:
• Combining Balance Sheet
• Combining Statement of Revenues, Expenses and Changes in Retained Earnings
• Combining Statement of Cash Flows

Internal Service Funds:
• Combining Balance Sheet
• Combining Statement of Revenues, Expenses and Changes in Retained Earnings
• Combining Statement of Cash Flows

Trust Funds:
• Combining Balance Sheet
• Combining Statement of Plan Net Assets - Pension Trust Funds
• Combining Statement of Changes in Plan Net Assets - Pension Trust Funds
• Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Expendable Trust Funds

General Fixed Assets Account Group:
• Schedule of General Fixed Assets - by Source
• Schedule of General Fixed Assets - by Function and Activity
• Schedule of Changes in General Fixed Assets - by Function and Activity

• General Governmental Expenditures by Function - Last Ten Fiscal Years
• General Governmental Revenues by Source - Last Ten Fiscal Years
• Property Tax Levies and Collections - Last Ten Fiscal Years
• Assessed Value of All Taxable Property - Last Ten Fiscal Years
• Property Tax Rates - Direct and Overlapping Governments - Last Ten Fiscal Years
• Principal Taxpayers
• Ratio of Net General Obligation Bonded Debt to Assessed Value and Net General Obligation Bonded Debt per Capita - Last Ten Fiscal Years
• Ratio of Annual Debt Service Expenditures for Bonded Debt to Total General Governmental Expenditures - Last Ten Fiscal Years
• Schedule of Direct and Overlapping Bonded Debt - General Obligation Bonds
• Schedule of Revenue Bond Coverage - Water and Sewer Enterprise Fund - Last Ten Fiscal Years
• Demographic Statistics - Last Ten Fiscal Years
• Property Values, Construction and Bank Deposits - Last Ten Fiscal Years
• Miscellaneous Statistics
• Fiscal Year Budgeted and Historical Non-Ad Valorem Funds
• Debt Service Requirements and Coverage
• Debt Service Payable From Portions of the Non-Ad Valorem Funds

• Report of Independent Certified Public Accountants on Compliance and on Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards
• Management Letter in Accordance with the Rules of the Auditor General of the State of Florida
• Schedule of Expenditures of Federal Awards
• Note to Schedule of Expenditures of Federal Awards
• Report of Independent Certified Public Accountants on Compliance with Requirements Applicable to Each Major Program and Internal Control over Compliance in Accordance with OMB Circular A-133
• Summary Schedule of Prior Audit Findings
• Schedule of Findings and Questioned Costs

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