2001 Comprehensive Annual Financial Report
Broward County, Florida
Fiscal Year Ended September 30, 2001

	Page
Administrator's Message	2
Letter of Transmittal	3
Certificate of Achievement	9
Organization Chart	10

FINANCIAL SECTION
Independent Auditors' Report	13
Combined Statements-Overview (General Purpose Financial Statements)
Combined Balance Sheet - All Fund Types, Account Groups and Discretely Presented Component Units	14
Combined Statement of Revenues, Expenditures and Changes in Fund Balances - All Governmental Fund Types, Expendable Trust Funds and Discretely Presented Component Units	18
Combined Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - General, Special Revenue and Debt Service Funds	22
Combined Statement of Revenues, Expenses and Changes in Retained Earnings - All Proprietary Fund Types	26
Combined Statement of Cash Flows - All Proprietary Fund Types	27
Notes to Financial Statements	29
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	49
Special Revenue Funds:
Combining Balance Sheet	56
Combining Statement of Revenues, Expenditures and Changes in Fund Balances	58
County Transportation Trust Fund:
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual	60
Tourist Development Tax Fund:
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual	61
Local Housing Assistance Trust Fund:
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual	62
Water Control Districts Fund:
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual	63
Broward Economic Development Board Fund:
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual	64
Other Special Revenue Fund:Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual	65
Sheriff Operations Fund:
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual	66
Clerk Operations Fund:
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual	67
Clerk Special Revenue Fund:
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual	68
Property Appraiser Operations Fund:
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual	69
Supervisor of Elections Operations Fund:
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual	70
Debt Service Funds:
Combining Balance Sheet	72
Combining Statement of Revenues, Expenditures and Changes in Fund Balances	74
1986 General Obligation Bonds Debt Service Fund:
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual	76
2001General Obligation Bonds Debt Service Fund:
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual	77
General Obligation Refunding Bonds Debt Service Fund:
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual	78
Tourist Tax Revenue Bonds Debt Service Fund:
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual	79
1995 Special Obligation Refunding Bonds Debt Service Fund:
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual	80
1996 Professional Sports Facilities and Civic Arena Bonds Debt Service Fund:
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual	81
1998 Gas Tax Revenue Refunding Bonds Debt Service Fund:
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual	82
Florida Financing Loan Pool Debt Service Fund:
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual	83
Certificates of Participation Fund:
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual	84
Capital Projects Funds:
Combining Balance Sheet	86
Combining Statement of Revenues, Expenditures and Changes in Fund Balances	88
Proprietary Funds:
Enterprise Funds:
Combining Balance Sheet	91
Combining Statement of Revenues, Expenses and Changes in Retained Earnings	93
Combining Statement of Cash Flows	94
Internal Service Funds:
Combining Balance Sheet	96
Combining Statement of Revenues, Expenses and Changes in Retained Earnings	97
Combining Statement of Cash Flows	98
Fiduciary Funds and Accounts Groups:
Trust and Agency Funds:
Combining Balance Sheet	100
Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Expendable Trust Funds	102
Combining Statement of Changes in Assets and Liabilities - All Agency Funds	103
General Fixed Assets Account Group:
Schedule of General Fixed Assets - By Source	106
Schedule of General Fixed Assets - By Function and Activity	107
Schedule of Changes in General Fixed Assets - By Function and Activity	108
General Long-Term Obligations Account Group:
Schedule of General Long-Term Obligations	109
Supplemental Financial Schedules:
Water and Wastewater Fund:
Schedule of Net Revenues and Debt Coverage Calculation	111
Aviation Fund:
Schedule of Deposits to and Withdrawals from Special Funds and Accounts Created by Bond Resolutions	112
Schedule of Bonds Issued, Paid, Purchased, Redeemed, Cancelled and Defeased	112
Schedule of Revenues and Current Expenses and Calculation of Debt Coverage in Accordance with Bond Resolution Section 704(a)	113
Schedule of Lien Bond Sufficiency Test	113
Port Everglades Fund:
Schedule of Revenues, Expenses and Debt Service Coverage	114
Professional Sports Facilities Bonds and First Florida Loan Agreements:
Annual Disclosure Information and Debt Service Capacity Calculation	115

General Fund Statistics:	Table	Page
General Fund Revenues and Other Financing Sources by Source	1	118
General Fund Expenditures and Other Uses by Function	2	118
Tax Related Statistics:
Property Tax Levies and Tax Collections	3	119
Assessed Value of Real Property	4	120
Net Assessed Value of Real and Personal Property	5	120
Property Tax Rates and Tax Levies - Direct and Overlapping Governments	6	121
Debt Related Statistics:
Ratio of Net General Bonded Debt to Net Assessed Property Value - Net General Bonded Debt Per Capita	7	122
Computation of Direct and Overlapping Debt	8	122
Ratio of Total Debt Service Expenditures - For General Obligation Bonds to Total General Fund Expenditures and Transfers Out	9	123
Schedule of Revenue Bond Coverage - Water and Wastewater	10	123
Schedule of Revenue Bond Coverage - Other Revenue Bonds	11	124
Collections of Designated Revenues and Debt Service Coverage	12	124
General Statistical Data:
Demographic Statistics	13	125
Construction, Bank Deposits and Property Value	14	125
Principal Taxpayers	15	126
Insurance in Force	16	126
Miscellaneous Statistical Data	17	127