Clerk of the Circuit Court

Transcription

1 _,...,,,,, ----.c\rcutr,, - ~- Co 1 t ~~~- ~ ~I fr!/ \~~ II.... "' '... - ~* l.g~ 1... :!("' =*~ '1.1- '. i;:!lfl 'i'ao". o! :"" I ~c ~.,:;:, ~: ''',,,,, Uro... ~- David R. Ellspermann Clerk of the Circuit Court John W. Garri, CPA Finance Director Clerk of the Circuit Court Board of County Commissioners Finance Department Post Office Box 13, Ocala, Florida NW First Avenue, Ocala, Florida Telephone: {352) Facsimile: {352) TO: FROM: DATE: SUBJECT: David R. Ellspermann, Clerk of the Circuit Court John W. Garr() ~A, Finance Director January 9, 217 Interim Financial Statements We have prepared the attached, Interim Financial Statements for the Solid Waste Disposal Fund and Marion County Utilities Fund for the period October 1, 216 through December 31, 216. Please advise if you need any additional information. JWG/el cc: Mounir Bouyuones Mike McCain Mike Sims Angel Roussel Sachi Leon jg Solid Waste Interim Financial Statements

2 SOLID WASTE DISPOSAL FUND ACCRUAL BASED INTERIM BALANCE SHEET UNAUDITED FINANCIAL STATEMENTS Fiscal Year 216/217 Account Title 12/31/ Cash on Hand - Change Fund $ 1, 14 Equity in Pooled Cash 38,93 TOTAL CASH Accounts Receivable 48,764 TOTAL ACCOUNTS RECEIVABLE Accrued Interest on Inv 14, Local Govt Surpl Funds TF 1,22, Investments - Operating 46,95,376 TOTAL UNRESTRICTED CASH 57,293, Prepaid Landfill Fees 2,, Landfill Mgmt Escrow Acct 9,621,947 TOTAL RESTRICTED CASH 29,621,947 TOTAL INVESTMENTS Land 1,43, Buildings 3,891, Ace Depr - Buildings (1,631,431) Imp Other than Bldgs 34,867, Ace Depr- Improvements (29,347,259) Equipment 7,923, Ace Depr- Equipment (5,339,779) Const Work in Progress 3,765,987 TOTAL PROPERTY, PLANT & EQUIPMENT 1961 Deferred Outflows - FRS 159, Deferred Outflows - HIS 37,189 TOTAL ASSETS O Accounts Payable - System $ 53, Retainage Payable on Cont 33, Dept of Rev - Sales Tax Deposit - Solid Waste Fees 14,295 \ Compensated Absences 239,213 TOTAL CURRENT LIABILITIES 34, Other Post Employment Bene 337, Landfill Closure Costs 18,52, Remediation Costs 3,444, Net Pension Liab - FRS 674, Net Pension Liab - HIS 383, Deferred Inflows - FRS 281, Deferred Inflows - HIS 4,925 TOTAL LONG TERM LIABILITIES 23,646,891 TOTAL LIABILITIES Retained Earnings 78,387,61 TOTAL EQUITIES TOTAL LIABILITIES & EQUITIES $ 39,93 48,764 86,915,856 15,173,965 $ 12,375,126 $ 23,~87,516 78,387,61 $ 12,375,126

3 COMBINED INTERIM STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS Prepared by the Clerk of the Circuit Court Accounting and Finance Division Unaudited Financial Statements Fiscal Year 216/217 Solid Waste Fund Operating Revenues: Tipping Fees SWD Assessments Miscellaneous Revenues Total Operating Revenues Operating Expenses: Personal Services Contracted Services Supplies and Materials Repairs and Maintenance Other Services and Charges Depreciation Amortization Refunds Provision for Closure & Long Term Care Premiums/Claims Expense Total Operating Expenses Operating Income (Loss) Non-Operating Revenue (Expenses): Grants Investment Income Interest and Fiscal Charge Expense Gain(Loss) on Disposal of Fixed Assets Total Non-Operating Revenues (Expenses) Income (Loss) Before Contributions and Refunds Transfers In Transfers (Out) Capital Contributions Change in Net Assets Total Net Assets - Beginning, 1/1/16 Total Net Assets - Ending, 12/31/16 12/31/216 $ 558,74 6,424,893 41,229 7,24,826 69,62 469,428 83,247 29, , ,34 89,189 41,217 2,188,991 4,835,835 (19,516) 6,72 (129,796) 4,76,39 352,513 5,58,552 73,329,59 $ 78,387,61 12/31/215 $ 542,838 3,265,547 6,724 3,815,19 727, ,263 73,257 27, , ,482 89,189 4,573 2,94,42 1,72,77 (38,379) (38,379) 1,682, ,513 2,34,841 62,67,184 $ 64, 75,25

4 MARION COUNTY UTILITIES ACCRUAL BASED INTERIM BALANCE SHEET UNAUDITED FINANCIAL STATEMENTS Fiscal Year 215/216 Account Title 6/3/ SunTrust Bank- Utility Dep $ 618, Cash on Hand - Petty Cash Cash on Hand - Change Fund 1, *14 Equity in Pooled Cash 821,48 TOTAL CASH $ 1,44, Accounts Receivable 2,779, Accounts Receivable - Other 1, Allowance for Uncoil AIR (975,} TOTAL ACCOUNTS RECEIVABLE 1,86, SJRWMD 311, WRWSA (17,546) Accrued Interest on Inv 52, Inventory - Supplies 937, Local Govt Surpl Funds TF 4,791, Investments - Operating 17,618,728 TOTAL UNRESTRICTED CASH 23,694, Fees - Water Connection 45, Fees - Sewer Connection 7, Cash Reserve - Debt Service 4,35, Cash Reserve - Sinking Fund 1,488, Cash Reserve - R & R 1,333,859 TOTAL RESTRICTED CASH 6,973,57 TOTAL INVESTMENTS 3,668, Land 7,659, Buildings 4,838, Ace Depr - Buildings (1,663,322) Imp Other than Bldgs 197,92, Ace Depr - Improvements (9,24,672) Equipment 6,254, Ace Depr - Equipment (5,148,713) Const Work in Progress 4,25,914 TOTAL PROPERTY, PLANT & EQUIPMENT 123,682, Deferred Outflows - FRS 258, Deferred Outflows - HIS 6,375 TOTAL ASSETS $ 157,916, Accounts Payable - System $ 193, Notes & Loans Pay- Current 924, Retainage Payable on Cont 8, Dept of Banking & Finance 53, Accrued Interest Payable 15, Deposit - Water Service 37,71 221O15 Deposit - Sewer Service 311, Water Unearned Revenue 2, 148, Sewer Unearned Revenue 3,37, Compensated Absences 292,761 TOTAL CURRENT LIABILITIES 7,498, Notes & Loans Pay - Long Tm 23,524, Rev Bonds Pay - Long Term 58,225, Unamort Premiums on Bonds 1,63, Deferred Chg Debt Refunding (3,1, 182) Other Post Employment Bene 42, Net Pension Liab - FRS 1,94, Net Pension Liab - HIS 622, Deferred Inflows - FRS 456, Deferred Inflows - HIS 7,996 TOTAL LONG TERM LIABILITIES 82,954,736 TOTAL LIABILITIES $ 9,453, O Retained Earnings 67,462,493 TOTAL EQUITIJ:S 67,462,493 TOTAL LIABILITIES & EQUITIES $157,916,181

5 COMBINED INTERIM STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS Prepared by the Clerk of the Circuit C_ourt Accounting and Finance Division Unaudited Financial Statements Fiscal Year 216/217 Marion County Utilities Operating Revenues: Charges for Services Miscellaneous Revenues Total Operating Revenues Operating Expenses: Personal Services Contracted Services Supplies and Materials Repairs and Maintenance Other Services and Charges Depreciation Amortization Refunds Provision for Closure & Long Term Care Claims Expenses Total Operating Expenses Operating Income (Loss) 12/31/216 $ 6,36, ,38 6,664,912 1,26, , , , ,635 2,637,66 (27, 182) 17,46 4,97,373 1,694,54 12/31/215 $ 5,59, ,88 5,934,341 1,23, ,219 18, , ,47 2,612,522 (27,182) 15,623 4,953,731 98,61 Non-Operating Revenue (Expenses): Grants Investment Income Interest and Fiscal Charges Expense Water Connection Fees Wastewater Connection Fees Gain(Loss) on Disposal of Fixed Assets Total Non-Operating Revenues (Expenses) Income (Loss) before Contributions and Refunds Transfer In Transfer (Out) Capital Contributions Change in Net Assets Total Net Assets - Beginning 1/1/16 Total Net Assets - Ending 12/31/16 1,442 (68,1) (757,488) 127,97 14,131 9,154 (547,674) 1,146,865 1,146,865 66,315,628 $ 67,462, ,98 (16,873) (966,478) 88,46 193,724 (584,241) 396, ,369 63,253,52 $ 63,649,421