2000 Comprehensive Annual Financial Report
Broward County, Florida
Fiscal Year Ended September 30, 2000

INTRODUCTORY SECTION

Administrator's Message-- (26 KB)

Letter of Transmittal-- (15 KB)

Certificate of Achievement-- (13 KB)

Organization Chart-- (15 KB)

FINANCIAL SECTION    

Independent Auditors' Report

Combined Statements-Overview (General Purpose Financial Statements)

• Combined Balance Sheet -- All Fund Types, Account Groups and Discretely Presented Component Units
• Combined Statement of Revenues, Expenditures and Changes in Fund Balances -- All Governmental Fund Types, Expendable Trust Funds and Discretely Presented Component Units
• Combined Statement of Revenues, Expenditures and Changes in Fund Balances -- Budget and Actual -- General, Special Revenue and Debt Service Funds
• Combined Statement of Revenues, Expenses and Changes in Retained Earnings -- All Proprietary Fund Types
• Combined Statement of Cash Flows -- All Proprietary Fund Types
• Notes to Financial Statements

Combining, Individual Fund and Account Group Financial Statements and Schedules

Governmental Funds:

General Fund:

• Statement of Revenues, Expenditures and Changes in Fund Balance
  -- Budget and Actual

Special Revenue Funds:

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

County Transportation Trust Fund:

• Statement of Revenues, Expenditures and Changes in Fund Balance
  -- Budget and Actual

Tourist Development Tax Fund:

• Statement of Revenues, Expenditures and Changes in Fund Balance
  -- Budget and Actual

Local Housing Assistance Trust Fund:

• Statement of Revenues, Expenditures and Changes in Fund Balance
  -- Budget and Actual

Water Control Districts Fund:

• Statement of Revenues, Expenditures and Changes in Fund Balance
  -- Budget and Actual

Broward Economic Development Board:

• Statement of Revenues, Expenditures and Changes in Fund Balance
  -- Budget and Actual

Other Special Revenue Fund:

• Statement of Revenues, Expenditures and Changes in Fund Balance
  -- Budget and Actual

Sheriff Operations Fund:

• Statement of Revenues, Expenditures and Changes in Fund Balance
  -- Budget and Actual

Clerk Operations Fund:

• Statement of Revenues, Expenditures and Changes in Fund Balance
  -- Budget and Actual

Clerk Special Revenue Fund:

• Statement of Revenues, Expenditures and Changes in Fund Balance
  -- Budget and Actual

Property Appraiser Operations Fund:

• Statement of Revenues, Expenditures and Changes in Fund Balance
  -- Budget and Actual

Supervisor of Elections Operations Fund:

• Statement of Revenues, Expenditures and Changes in Fund Balance
  -- Budget and Actual

Debt Service Funds:

• 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:

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

Proprietary Funds:

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:

Trust and Agency Funds:

• Combining Balance Sheet
• Combining Statement of Revenues, Expenditures and Changes in Fund Balances
  -- Expendable Trust 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:

Water and Wastewater Fund:

• Schedule of Net Revenues 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 Revenues and Current Expenses and Calculation of Debt Coverage in Accordance with Bond Resolution Section 704(a)
• Schedule of Lien Bond Sufficiency Test

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  

(Not Covered by Auditors' Report) Information in this section has been gathered from prior years' audited financial statements, official statements issued in conjunction with the County's various bond issues, and other sources.

General Fund Statistics:

• General Fund Revenues 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