| INTRODUCTORY SECTION |
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| PAGE |
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| 2 |
County Administrator’s Message |
| 3 |
Letter of Transmittal |
| 7 |
Certificate of Achievement |
| 8 |
Organization Chart |
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| FINANCIAL SECTION |
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| 10 |
Report of Independent Certified Public Accountants |
| 12 |
Management’s Discussion and Analysis |
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Basic Financial Statements
Government-Wide Financial Statements |
| 17 |
Statement of Net Assets |
| 18 |
Statement of Activities |
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Fund Financial Statements
Governmental Funds Financial Statements |
| 19 |
Balance Sheet |
| 20 |
Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets |
| 21 |
Statement of Revenues, Expenditures and Changes in Fund Balances |
| 22 |
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures
and Changes in Fund Balances to the Statement of Activities |
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| Proprietary Funds Financial Statements |
| 23 |
Statement of Net Assets |
| 24 |
Statement of Revenues, Expenses and Changes in Fund Net Assets |
| 25 |
Statement of Cash Flows |
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| Fiduciary Funds Financial Statements |
| 27 |
Statement of Fiduciary Assets and Liabilities |
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| Component Units Financial Statements |
| 28 |
Statement of Net Assets |
| 29 |
Statement of Activities |
| 30 |
Notes to Financial Statements |
| Required Supplementary Information Budgetary Comparison Schedules - Major Funds |
| 49 |
General Fund |
| 51 |
Sheriff Operations Fund |
| 52 |
County Transportation Trust Fund |
| 53 |
Combining and Individual Fund Financial Statements and Schedules
Nonmajor Governmental Funds |
| 54 |
Combining Balance Sheet |
| 55 |
Combining Statement of Revenues, Expenditures and Changes in Fund Balances |
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| Nonmajor Special Revenue Funds |
| 56 |
Combining Balance Sheet |
| 58 |
Combining Statement of Revenues, Expenditures and Changes in Fund Balances |
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| Tourist Development Tax Fund |
| 60 |
Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual |
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| Local Housing Assistance Trust Fund |
| 61 |
Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual |
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| Water Control Districts Fund |
| 62 |
Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual |
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| Broward Economic Development Board Fund |
| 63 |
Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual |
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| Other Special Revenue Fund |
| 64 |
Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual |
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| Clerk Operations Fund |
| 65 |
Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual |
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| Clerk Special Revenue Fund |
| 66 |
Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual |
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| Property Appraiser Operations Fund |
| 67 |
Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual |
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| Supervisor of Elections Operations Fund |
| 68 |
Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual |
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| Nonmajor Debt Service Funds |
| 70 |
Combining Balance Sheet |
| 72 |
Combining Statement of Revenues, Expenditures and Changes in Fund Balances |
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| 1986 General Obligation Bonds Debt Service Fund |
| 74 |
Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual |
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| 2001 General Obligation Bonds Debt Service Fund |
| 75 |
Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual |
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| General Obligation Refunding Bonds Debt Service Fund |
| 76 |
Schedule of Revenues, Expenditures and Changes in F und Balance-Budget and Actual |
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| Tourist Tax Revenue Bonds Debt Service Fund |
| 77 |
Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual |
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| 1995 Special Obligation Refunding Bonds Debt Service Fund |
| 78 |
Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual |
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| 1996 Professional Sports Facilities and Civic Arena Bonds Debt Service Fund |
| 79 |
Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual |
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| 1998 Gas Tax Revenue Refunding Bonds Debt Service Fund |
| 80 |
Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual |
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| Florida Financing Loan Pool Debt Service Fund |
| 81 |
Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual |
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| Certificates of Participation Fund |
| 82 |
Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual |
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| Major Capital Projects Fund Capital Outlay Reserve Fund |
| 83 |
Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual |
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| Nonmajor Capital Projects Funds |
| 84 |
Combining Balance Sheet |
| 86 |
Combining Statement of Revenues, Expenditures and Changes in Fund Balances |
| 88 |
Proprietary Funds Nonmajor Enterprise Funds |
| 89 |
Combining Statement of Net Assets |
| 90 |
Combining Statement of Revenues, Expenses and Changes in Fund Net Assets |
| 91 |
Combining Statement of Cash Flows |
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| Internal Service Funds |
| 92 |
Combining Statement of Net Assets |
| 93 |
Combining Statement of Revenues, Expenses and Changes in Fund Net Assets |
| 94 |
Combining Statement of Cash Flows |
| 95 |
Fiduciary Funds |
| 96 |
Combining Statement of Fiduciary Assets and Liabilities-Agency Funds |
| 97 |
Supplemental Financial Schedules
Water and Wastewater Fund |
| 98 |
Schedule of Net Revenue and Debt Coverage Calculation |
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| Aviation Fund |
| 99 |
Schedule of Deposits to and Withdrawals from Special Funds and Accounts Created by Bond Resolutions |
| 99 |
Schedule of Bonds Issued, Paid, Purchased, Redeemed, Cancelled and Defeased |
| 100 |
Schedule of Revenues and Current Expenses and Calculations of Debt Coverage
in Accordance with Bond Resolution Section 704(a) |
| 100 |
Schedule of Lien Bond Sufficiency Test |
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| Port Everglades Fund |
| 101 |
Schedule of Revenues, Expenses and Debt Service Coverage |
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| Professional Sports Facilities Bonds and First Florida Loan Agreements |
| 102 |
Annual Disclosure Information and Debt Service Capacity Calculation |
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| 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 sources |
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| General Fund |
| 106 |
General Fund Revenues and Other Financing Sources by Source- Table 1 |
| 106 |
General Fund Expenditures and Other Uses by Function- Table 2 |
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| Tax Related Statistics |
| 107 |
Property Tax Levies and Tax Collections- Table 3 |
| 108 |
Assessed Value of Real Property- Table 4 |
| 108 |
Net Assessed Value of Real and Personal Property- Table 5 |
| 109 |
Property Tax Rates and Tax Levies - Direct and Overlapping Governments- Table 6 |
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| Debt Related Statistics |
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Ratio of Net General Bonded Debt to Net Assessed Property Value - Net |
| 110 |
General Bonded Debt Per Capita- Table 7 |
| 110 |
Computation of Direct and Overlapping Debt- Table 8 |
| 111 |
Ratio of Total Debt Service Expenditures - For General Obligation Bonds to Total General Fund Expenditures and Transfers Out- Table 9 |
| 111 |
Schedule of Revenue Bond Coverage - Water and Wastewater- Table 10 |
| 112 |
Schedule of Revenue Bond Coverage - Other Revenue Bonds- Table 11 |
| 112 |
Collections of Designated Revenues and Debt Service Coverage- Table 12 |
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| General Statistical Data |
| 113 |
Demographic Statistics- Table 13 |
| 113 |
Construction, Bank Deposits and Property Value- Table 14 |
| 114 |
Principal Taxpayers- Table 15 |
| 114 |
Insurance in Force- Table 16 |
| 115 |
Miscellaneous Statistical Data- Table 17 |
