Comprehensive Annual Financial Report
Broward County, Florida
Fiscal Year Ended September 30, 1999

INTRODUCTORY SECTION

• Administrator's Message (PDF 385 KB)
• Letter of Transmittal (PDF 3,720 KB)
• Certificate of Achievement (PDF 19 KB)
• Organization Chart (PDF 10 KB)
• Board of County Commissioners - Fiscal Year 1999 (PDF 303 KB)
• Elected Officials - Fiscal Year 1999 (PDF 303 KB)
• Photo Inserts with Narrative on the Goals of the County (8,501 KB)

FINANCIAL SECTION

Independent Auditors' Report (PDF 11 KB)

Combined Statements-Overview (General Purpose Financial Statements)(PDF 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 (PDF 13 KB)

• A description of the General Fund, Special Revenue Funds, Debt Service Funds, and the Capital Projects Funds.

General Fund (PDF 26 KB)

• Statement of Revenue, Expenditures and Changes in Fund Balance — Budget and Actual

Special Revenue Funds (PDF 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 (PDF 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 (PDF 18 KB)

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

PROPRIETARY FUNDS(PDF 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 (PDF 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 (PDF 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 (PDF 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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