2003 Comprehensive Annual Financial Report
Broward County, Florida
Fiscal Year Ended September 30, 2003

PAGE	INTRODUCTORY SECTION
2	County Administrator's Message
3	Letter of Transmittal
7	Certificate of Achievement
8	Organization Chart

PAGE
9	FINANCIAL SECTION
10	Report of Independent Certified Public Accountants
12	Management's Discussion and Analysis
17	Basic Financial Statements-Government-Wide Financial Statements
	Fund Financial Statements
19	Governmental Funds Financial Statements
23	Proprietary Funds Financial Statements
27	Fiduciary Funds Financial Statements
28	Component Units Financial Statements
30	Notes to Financial Statements
	Required Supplementary Information
49	Budgetary Comparison Schedules - Major Funds
	Combining and Individual Fund Financial Statements and Schedules
54	Nonmajor Governmental Funds
56	Nonmajor Special Revenue Funds
60	Tourist Development Tax Fund
61	Local Housing Assistance Trust Fund
62	Water Control Districts Fund
63	Broward Economic Development Board Fund
64	Other Special Revenue Fund
65	Clerk Operations Funds
66	Clerk Special Revenue Fund
67	Property Appraiser Operations Fund
68	Supervisor of Elections Operations Fund
70	Nonmajor Debt Service Funds
74	1986 General Obligations Bonds Debt Service Fund
75	2001 General Obligation Bonds Debt Service Fund
76	General Obligation Refunding Bonds Debt Service Fund
77	Tourist Tax Revenue Bonds Debt Service Fund
78	1995 Special Obligation Refunding Bonds Debt Service Fund
79	1996 Professional Sports Facilities and Civic Arena Bonds Debt Service Fund
80	1998 Gas Tax Revenue Refunding Bonds Debt Service Fund
81	Florida Financing Loan Pool Debt Service Fund
82	Certificates of Participation Fund
83	Major Captial Projects Fund -Capital Outlay Reserve Fund
84	Nonmajor Capital Projects Funds
88	Proprietary Funds
89	Nonmajor Enterprise Funds
92	Internal Service Funds
95	Fiduciary Funds
97	Supplemental Financial Schedules
98	Water and Wastewater Fund
99	Aviation Fund
101	Port Everglades Fund
102	Professional Sports Facilities Bonds and First Florida Loan Agreements

PAGE
105	STATISTICAL SECTION
106	General Fund
107	Tax Related Statistics
110	Debt Related Statistics
113	General Statistical Data