Budget & Finance

Comphrehensive Annual Fiscal Report
fiscal year ended September 30th, 2001

TABLE OF CONTENTS

PART I

1. INTRODUCTORY SECTION

• Introductory (picture)
• Table of Contents
• Letter of Transmittal
• List of Principal Officials
  Organizational Chart
• Certificate of Achievement for Excellence in Financial Reporting

PART II FINANCIAL SECTION

• Financial (picture)
• Report of Independent Certified Public Accountants
• GENERAL PURPOSE FINANCIAL STATEMENTS (Combined Statements-Overview)
• 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
• Combines Statement of Changes in Plan Net Assets – Pension Trust Funds
• Notes to General Purpose Financial Statements

COMBINING, INDIVIDUAL FUND AND ACCOUNT GROUP STATEMENTS AND SCHEDULES

• General Fund: SCHEDULE
  Schedule of Revenues an 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 Project 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 Balance – Expendable Trust Funds
• General Fixed Assets Account Group
• Schedules 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

PART III –

• Statistical (picture)
• Statistical Section
• 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

PART IV – COMPLIANCE SECTION

• Compliance (picture)
• 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 Independence Certified Public Accountants on Compliance with Requirements Applicable to Each Major Program and Internal Control over Compliance in Accordance with OMB Circular
• Summary Schedule of Prior Findings
• Schedule of Findings and Questioned Costs
  

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