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1999 Comprehensive Annual Financial Report
Broward County, Florida
Fiscal Year Ended September 30, 1999
INTRODUCTORY SECTION
Administrator's Message-- (385 KB)
Letter of Transmittal-- (3,720 KB)
Certificate of Achievement-- (19 KB)
Organization Chart-- (10 KB)
Board of County Commissioners - Fiscal Year 1999-- (303 KB)
Elected Officials - Fiscal Year 1999-- (303 KB)
Photo Inserts with Narrative on the Goals of the County-- (8,501 KB)
FINANCIAL SECTION
Independent Auditors' Report-- (11 KB)
Combined Statements-Overview (General Purpose Financial Statements) -- (1,554 KB)
Combined Balance Sheet — All Fund Types, Account Groups and Discretely Presented Component Units
Combined Statement of Revenue, Expenditures and Changes in Fund Balances — All Governmental Fund Types, Expendable Trust Funds and Discretely Presented Component Units
Combined Statement of Revenue, Expenditures and Changes in Fund Balances — Budget and Actual — General, Special Revenue and Debt Service Funds
Combined Statement of Revenue, Expenses and Changes in Retained Earnings — All Proprietary Fund Types
Combined Statement of Cash Flows — All Proprietary Fund Types
Notes to Financial Statements
Required Supplementary Information
Combining, Individual Fund and Account Group Financial Statements and Schedule
GOVERNMENTAL FUNDS-- (13 KB)
A description of the General Fund, Special Revenue Funds, Debt Service Funds, and the Capital Projects Funds.
General Fund-- (26 KB)
Statement of Revenue, Expenditures and Changes in Fund Balance — Budget and Actual
Special Revenue Funds-- (39 KB)
Combining Balance Sheet Combining Statement of Revenue, Expenditures and Changes in Fund Balances
County Transportation Trust Fund: Statement of Revenue, Expenditures and Changes in Fund Balance — Budget and Actual
Tourist Development Tax Fund: Statement of Revenue, Expenditures and Changes in Fund Balance — Budget and Actual
Local Housing Assistance Trust Fund: Statement of Revenue, Expenditures and Changes in Fund Balance — Budget and Actual
Water Control Districts Fund: Statement of Revenue, Expenditures and Changes in Fund Balance — Budget and Actual
Other Special Revenue Fund: Statement of Revenue, Expenditures and Changes in Fund Balance — Budget and Actual
Broward Economic Development Board: Statement of Revenue, Expenditures and Changes in Fund Balance — Budget and Actual
Sheriff Operations Fund: Statement of Revenue, Expenditures and Changes in Fund Balance — Budget and Actual
Clerk Operations Fund: Statement of Revenue, Expenditures and Changes in Fund Balance — Budget and Actual
Clerk Special Revenue Fund: Statement of Revenue, Expenditures and Changes in Fund Balance — Budget and Actual
Property Appraiser Operations Fund: Statement of Revenue, Expenditures and Changes in Fund Balance — Budget and Actual
Supervisor of Elections Operations Fund: Statement of Revenue, Expenditures and Changes in Fund Balance — Budget and Actual
Debt Service Funds-- (34 KB)
Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes in Fund Balances
1986 General Obligation Bonds Debt Service Fund: Statement of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual
1989 General Obligation Bonds Debt Service Fund: Statement of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual
General Obligation Refunding Bonds Debt Service Fund: Statement of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual
Tourist Tax Revenue Bonds Debt Service Fund: Statement of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual
1995 Special Obligation Refunding Bonds Debt Service Fund: Statement of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual
1996 Professional Sports Facilities and Civic Arena Bonds Debt Service Fund: Statement of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual
1998 Gas Tax Revenue Refunding Bonds Debt Service Fund: Statement of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual
Florida Financing Loan Pool Debt Service Fund: Statement of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual
Certificates of Participation Fund: Statement of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual
Capital Projects Funds-- (18 KB)
Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes in Fund Balances
PROPRIETARY FUNDS-- (34 KB)
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
FIDUCIARY FUNDS AND ACCOUNTS GROUPS-- (39 KB)
Trust and Agency Funds: Combining Balance Sheet
Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Expandable Funds
Combining Statement of Changes in Assets and Liabilities - All Agency 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 Long-Term Obligations Account Group
Schedule of General Long-Term Obligations
SUPPLEMENTAL FINANCIAL SCHEDULES-- (26 KB)
Water and Wastewater Fund:
Schedule of Net Revenue and Debt Coverage Calculation
Aviation Fund:
Schedule of Deposits to and Withdrawals from Special Funds and Accounts Created by Bond Resolutions
Schedule of Bonds Issued, Paid, Purchased, Redeemed, Cancelled and Defeased
Schedule of Revenue and Current Expenses and Calculation of Debt Coverage in Accordance with Bond Resolution Section 704(a)
Port Everglades Fund:
Schedule of Revenues, Expenses and Debt Service Coverage
Professional Sports Facilities Bonds and First Florida Loan Agreements:
Annual Disclosure Information and Debt Service Capacity Calculation
STATISTICAL SECTION
STATISTICAL SECTION-- ( 39 KB)
(Not Covered by Auditors' Report) — Information in this section has been gathered from prior years' audited financial statements and official statements issued in conjunction with the County's various bond issues, and other sources.
General Fund Statistics:
General Fund Revenue and Other Financing Sources by Source
General Fund Expenditures and Other Uses by Function
Tax Related Statistics:
Property Tax Levies and Tax Collections
Assessed Value of Real Property
Net Assessed Value of Real and Personal Property
Property Tax Rates and Tax Levies — Direct and Overlapping Governments
Debt Related Statistics:
Ratio of Net General Bonded Debt to Net Assessed Property Value — Net General Bonded Debt Per Capita
Computation of Direct and Overlapping Debt
Ratio of Total Debt Service Expenditures for General
Obligation Bonds to Total General Fund Expenditures and Transfers Out
Schedule of Revenue Bond Coverage — Water and Wastewater
Schedule of Revenue Bond Coverage — Other Revenue Bonds
Collections of Designated Revenues and Debt Service Coverage
General Statistical Data:
Demographic Statistics
Construction, Bank Deposits and Property Value
Principal Taxpayers
Insurance in Force
Miscellaneous Statistical Data
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