Comprehensive Annual Financial Report
Broward County, Florida
Fiscal Year Ended September 30, 2002

INTRODUCTORY SECTION

• County Administrator’s Message (PDF)
• Letter of Transmittal (PDF)
• Certificate of Achievement (PDF)
• Organization Chart (PDF)

FINANCIAL SECTION

• Report of Independent Certified Public Accountants (PDF)
• Management’s Discussion and Analysis (PDF)

Basic Financial Statements Government-Wide Financial Statements

• Statement of Net Assets (PDF)
• Statement of Activities (PDF)

Fund Financial Statements Governmental Funds Financial Statements

• Balance Sheet (PDF)
• Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets (PDF)
• Statement of Revenues, Expenditures and Changes in Fund Balances (PDF)
• Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities (PDF)

Proprietary Funds Financial Statements

• Statement of Net Assets (PDF)
• Statement of Revenues, Expenses and Changes in Fund Net Assets (PDF)
• Statement of Cash Flows (PDF)

Fiduciary Funds Financial Statements

• Statement of Fiduciary Assets and Liabilities (PDF)

Component Units Financial Statements

• Statement of Net Assets (PDF)
• Statement of Activities (PDF)
• Notes to Financial Statements (PDF)
• Required Supplementary Information Budgetary Comparison Schedules - Major Funds (PDF)
• General Fund (PDF)
• Sheriff Operations Fund (PDF)
• County Transportation Trust Fund (PDF)
• Combining and Individual Fund Financial Statements and Schedules (PDF)

Nonmajor Governmental Funds

• Combining Balance Sheet (PDF)
• Combining Statement of Revenues, Expenditures and Changes in Fund Balances (PDF)

Nonmajor Special Revenue Funds

• Combining Balance Sheet (PDF)
• Combining Statement of Revenues, Expenditures and Changes in Fund Balances (PDF)

Tourist Development Tax Fund

• Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual (PDF)

Local Housing Assistance Trust Fund

• Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual (PDF)

Water Control Districts Fund

• Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual (PDF)

Broward Economic Development Board Fund

• Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual (PDF)

Other Special Revenue Fund

• Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual (PDF)

Clerk Operations Fund

• Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual (PDF)

Clerk Special Revenue Fund

• Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual (PDF)

Property Appraiser Operations Fund

• Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual (PDF)

Supervisor of Elections Operations Fund

• Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual (PDF)

Nonmajor Debt Service Funds

• Combining Balance Sheet (PDF)
• Combining Statement of Revenues, Expenditures and Changes in Fund Balances (PDF)

1986 General Obligation Bonds Debt Service Fund

• Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual (PDF)

2001 General Obligation Bonds Debt Service Fund

• Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual (PDF)

General Obligation Refunding Bonds Debt Service Fund

• Schedule of Revenues, Expenditures and Changes in F und Balance-Budget and Actual (PDF)

Tourist Tax Revenue Bonds Debt Service Fund

• Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual (PDF)

1995 Special Obligation Refunding Bonds Debt Service Fund

• Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual (PDF)

1996 Professional Sports Facilities and Civic Arena Bonds Debt Service Fund

• Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual (PDF)

1998 Gas Tax Revenue Refunding Bonds Debt Service Fund

• Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual (PDF)

Florida Financing Loan Pool Debt Service Fund

• Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual (PDF)

Certificates of Participation Fund

• Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual (PDF)

Major Capital Projects Fund Capital Outlay Reserve Fund

• Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual (PDF)

Nonmajor Capital Projects Funds

• Combining Balance Sheet (PDF)
• Combining Statement of Revenues, Expenditures and Changes in Fund Balances (PDF)
• Proprietary Funds Nonmajor Enterprise Funds (PDF)
• Combining Statement of Net Assets (PDF)
• Combining Statement of Revenues, Expenses and Changes in Fund Net Assets (PDF)
• Combining Statement of Cash Flows (PDF)

Internal Service Funds

• Combining Statement of Net Assets (PDF)
• Combining Statement of Revenues, Expenses and Changes in Fund Net Assets (PDF)
• Combining Statement of Cash Flows (PDF)
• Fiduciary Funds (PDF)
• Combining Statement of Fiduciary Assets and Liabilities-Agency Funds (PDF)
• Supplemental Financial Schedules (PDF)

Water and Wastewater Fund

• Schedule of Net Revenue and Debt Coverage Calculation (PDF)

Aviation Fund

• Schedule of Deposits to and Withdrawals from Special Funds and Accounts Created by Bond Resolutions (PDF)
• Schedule of Bonds Issued, Paid, Purchased, Redeemed, Cancelled and Defeased (PDF)
• Schedule of Revenues and Current Expenses and Calculations of Debt Coverage in Accordance with Bond Resolution Section 704(a) (PDF)
• Schedule of Lien Bond Sufficiency Test (PDF)

Port Everglades Fund

• Schedule of Revenues, Expenses and Debt Service Coverage (PDF)

Professional Sports Facilities Bonds and First Florida Loan Agreements

• Annual Disclosure Information and Debt Service Capacity Calculation (PDF)

STATISTICAL SECTION

Information in this section has been gathered from prior years audited financial statements, official statements issued in conjunction with the Countys various bond issues and other sourcesGeneral Fund

• General Fund Revenues and Other Financing Sources by Source (PDF)

Table 1

• General Fund Expenditures and Other Uses by Function (PDF)

Table 2 Tax Related Statistics

• Property Tax Levies and Tax Collections (PDF)

Table 3

• Assessed Value of Real Property (PDF)

Table 4

• Net Assessed Value of Real and Personal Property (PDF)

Table 5

• Property Tax Rates and Tax Levies - Direct and Overlapping Governments (PDF)

Table 6 Debt Related StatisticsRatio of Net General Bonded Debt to Net Assessed Property Value - Net

• General Bonded Debt Per Capita (PDF)

Table 7

• Computation of Direct and Overlapping Debt (PDF)

Table 8

• Ratio of Total Debt Service Expenditures - For General Obligation Bonds to Total General Fund Expenditures and Transfers Out (PDF)

Table 9

• Schedule of Revenue Bond Coverage - Water and Wastewater (PDF)

Table 10

• Schedule of Revenue Bond Coverage - Other Revenue Bonds (PDF)

Table 11

• Collections of Designated Revenues and Debt Service Coverage (PDF)

Table 12 General Statistical Data

• Demographic Statistics (PDF)

Table 13

• Construction, Bank Deposits and Property Value (PDF)

Table 14

• Principal Taxpayers (PDF)

Table 15

• Insurance in Force (PDF)

Table 16

• Miscellaneous Statistical Data (PDF)

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