TOTAL ASSETS $ 467,688 4,760,628 2,298,743 4,127, ,782. Deferred Revenue $ TOTAL LIABILITIES
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1 DEBT SERVICE FUNDS The Gas Tax Revenue Bonds, Sales Tax Improvement Revenue and Refunding Bonds, Subordinate Lien Sales Tax Revenue Bonds, Tourist Development Tax Refunding Revenue Bonds, Service Fee Limited Revenue Bonds, Guaranteed Entitlement Revenue Bonds, Limited Tax General Obligation Refunding Bonds, Special Assessment Improvement Bonds, Commercial Paper Lease Purchase Agreements, and the Lease Purchase Agreements Debt Service Funds record the fiscal activities for the accumulation of resources for the payment of principal, interest, and related costs of general long-term debt.
2 COMBINING BALANCE SHEET SEPTEMBER 30, 2000 Page 1 of 2 SALES TAX IMPROVEMENT SUBORDINATE TOURIST SERVICE FEE GAS TAX REVENUE AND LIEN SALES DEVELOPMENT LIMITED REVENUE REFUNDING TAX REVENUE TAX REFUNDING REVENUE BONDS BONDS BONDS REVENUE BONDS BONDS ASSETS Equity in Pooled Cash and Investments $ 467,688 4,760,628 2,298,743 4,127, ,231 Receivables: Accounts - Net Delinquent Taxes Special Assessments: Current Receivable Deferred Receivable Interest Receivable Due from Component Units ,551 TOTAL ASSETS $ 467,688 4,760,628 2,298,743 4,127, ,782 LIABILITIES AND FUND EQUITY LIABILITIES Deferred Revenue $ TOTAL LIABILITIES FUND EQUITY Fund Balances: Reserved for Debt Service - Principal 419,181 3,302, ,241 3,691, ,733 Reserved for Debt Service - Interest 48,507 1,458,290 1,362, ,555 49,049 TOTAL FUND EQUITY 467,688 4,760,628 2,298,743 4,127, ,782 TOTAL LIABILITIES AND FUND EQUITY $ 467,688 4,760,628 2,298,743 4,127, ,782
3 COMBINING BALANCE SHEET SEPTEMBER 30, 2000 Page 2 of 2 GUARANTEED LIMITED TAX SPECIAL ENTITLEMENT GENERAL ASSESSMENT LEASE REVENUE OBLIGATION IMPROVEMENT PURCHASE BONDS REFUNDING BONDS BONDS AGREEMENTS TOTAL ASSETS Equity in Pooled Cash and Investments $ 1,674,959 2,566, ,658 25,178 16,460,477 Receivables: Accounts - Net ,357 50,357 Delinquent Taxes 0 103, ,142 Special Assessments: Current Receivable , ,234 Deferred Receivable , ,130 Interest Receivable , ,201 Due from Component Units 58, ,939 TOTAL ASSETS $ 1,733,347 2,669,215 1,388,223 75,535 17,911,480 LIABILITIES AND FUND EQUITY LIABILITIES Deferred Revenue $ 0 103, , ,272 TOTAL LIABILITIES 0 103, , ,272 FUND EQUITY Fund Balances: Reserved for Debt Service - Principal 1,539,359 2,380, ,351 23,242 13,063,627 Reserved for Debt Service - Interest 193, ,655 67,742 52,293 3,853,581 TOTAL FUND EQUITY 1,733,347 2,566, ,093 75,535 16,917,208 TOTAL LIABILITIES AND FUND EQUITY $ 1,733,347 2,669,215 1,388,223 75,535 17,911,480
4 COMBINING STATEMENT OF,, AND CHANGES IN FUND BALANCES Page 1 of 2 SALES TAX IMPROVEMENT SUBORDINATE TOURIST SERVICE FEE GUARANTEED GAS TAX REVENUE AND LIEN SALES DEVELOPMENT LIMITED ENTITLEMENT REVENUE REFUNDING TAX REVENUE TAX REFUNDING REVENUE REVENUE BONDS BONDS BONDS REVENUE BONDS BONDS BONDS Taxes $ ,413, Intergovernmental Revenues 0 5,220,218 3,510, ,126,680 Charges for Services ,236 0 Fines and Forfeitures ,049 Interest Revenues 16, ,348 60, ,940 37,562 56,752 Miscellaneous Revenues Special Assessments Levied TOTAL 16,436 5,387,566 3,571,052 2,624, ,798 1,891,481 Principal Retirement 480,000 2,645, ,000 1,260, ,112 1,370,000 Interest and Fiscal Charges 160,261 2,986,840 2,736,733 1,336,140 98, ,485 TOTAL 640,261 5,631,840 3,236,733 2,596, ,210 1,789,485 EXCESS OF OVER (UNDER) (623,825) (244,274) 334,319 28,001 (311,412) 101,996 Operating Transfers from Other Funds 620, TOTAL 620, AND OTHER USES (3,597) (244,274) 334,319 28,001 (311,412) 101,996 FUND BALANCES AT BEGINNING OF YEAR 471,285 5,004,902 1,964,424 4,099, ,194 1,631,351 FUND BALANCES AT END OF YEAR $ 467,688 4,760,628 2,298,743 4,127, ,782 1,733,347
5 COMBINING STATEMENT OF,, AND CHANGES IN FUND BALANCES Page 2 of 2 LIMITED TAX SPECIAL COMMERCIAL GENERAL ASSESSMENT PAPER LEASE LEASE OBLIGATION IMPROVEMENT PURCHASE PURCHASE REFUNDING BONDS BONDS AGREEMENTS AGREEMENTS TOTAL Taxes $ 2,447, ,860,324 Intergovernmental Revenues ,858,018 Charges for Services ,236 Fines and Forfeitures ,049 Interest Revenues 202, , ,435 Miscellaneous Revenues , ,139 Special Assessments Levied 0 262, ,037 TOTAL 2,650, , ,139 17,209,238 Principal Retirement 1,670, ,000 1,518,000 1,506,230 11,887,342 Interest and Fiscal Charges 461,708 90, ,171 90,618 8,576,306 TOTAL 2,131, ,252 1,714,171 1,596,848 20,463,648 EXCESS OF OVER (UNDER) 518,297 (48,632) (1,714,171) (1,294,709) (3,254,410) Operating Transfers from Other Funds 0 0 1,714,171 1,294,709 3,629,108 TOTAL 0 0 1,714,171 1,294,709 3,629,108 AND OTHER USES 518,297 (48,632) ,698 FUND BALANCES AT BEGINNING OF YEAR 2,047, , ,535 16,542,510 FUND BALANCES AT END OF YEAR $ 2,566, , ,535 16,917,208
6 COMBINING STATEMENT OF,, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL Page 1 of 4 SALES TAX IMPROVEMENT REVENUE SUBORDINATE LIEN SALES GAS TAX REVENUE BONDS AND REFUNDING BONDS TAX REVENUE BONDS VARIANCE VARIANCE VARIANCE FAVORABLE FAVORABLE FAVORABLE BUDGET ACTUAL (UNFAVORABLE) BUDGET ACTUAL (UNFAVORABLE) BUDGET ACTUAL (UNFAVORABLE) Taxes $ Intergovernmental Revenues ,220,218 5,220, ,510,901 3,510,901 0 Charges for Services Fines and Forfeitures Interest Revenues 1,579 16,436 14, , ,348 67,348 65,000 60,151 (4,849) Miscellaneous Revenues Special Assessments Levied TOTAL 1,579 16,436 14,857 5,320,218 5,387,566 67,348 3,575,901 3,571,052 (4,849) Principal Retirement 480, , ,645,000 2,645, , ,000 0 Interest and Fiscal Charges 161, , ,995,543 2,986,840 8,703 2,741,255 2,736,733 4,522 TOTAL 641, , ,640,543 5,631,840 8,703 3,241,255 3,236,733 4,522 EXCESS OF OVER (UNDER) (639,621) (623,825) 15,796 (320,325) (244,274) 76, , ,319 (327) Operating Transfers from Other Funds 620, , TOTAL 620, , AND OTHER USES (19,393) (3,597) 15,796 (320,325) (244,274) 76, , ,319 (327) FUND BALANCES AT BEGINNING OF YEAR 467, ,285 3,385 5,044,186 5,004,902 (39,284) 1,958,753 1,964,424 5,671 FUND BALANCES AT END OF YEAR $ 448, ,688 19,181 4,723,861 4,760,628 36,767 2,293,399 2,298,743 5,344
7 COMBINING STATEMENT OF,, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL Page 2 of 4 TOURIST DEVELOPMENT TAX GUARANTEED ENTITLEMENT REFUNDING REVENUE BONDS SERVICE FEE LIMITED REVENUE BONDS REVENUE BONDS VARIANCE VARIANCE VARIANCE FAVORABLE FAVORABLE FAVORABLE BUDGET ACTUAL (UNFAVORABLE) BUDGET ACTUAL (UNFAVORABLE) BUDGET ACTUAL (UNFAVORABLE) Taxes $ 2,440,171 2,413,201 (26,970) Intergovernmental Revenues ,126,717 1,126,680 (37) Charges for Services , ,236 7, Fines and Forfeitures , , ,049 Interest Revenues 180, ,940 30,940 27,000 37,562 10,562 50,000 56,752 6,752 Miscellaneous Revenues Special Assessments Levied TOTAL 2,620,171 2,624,141 3, , ,798 17,798 1,726,717 1,891, ,764 Principal Retirement 1,260,000 1,260, , , ,370,000 1,370,000 0 Interest and Fiscal Charges 1,339,386 1,336,140 3,246 98,098 98, , ,485 3,001 TOTAL 2,599,386 2,596,140 3, , , ,792,486 1,789,485 3,001 EXCESS OF OVER (UNDER) 20,785 28,001 7,216 (329,210) (311,412) 17,798 (65,769) 101, ,765 Operating Transfers from Other Funds TOTAL AND OTHER USES 20,785 28,001 7,216 (329,210) (311,412) 17,798 (65,769) 101, ,765 FUND BALANCES AT BEGINNING OF YEAR 4,105,886 4,099,318 (6,568) 721, ,194 (19,204) 1,699,757 1,631,351 (68,406) FUND BALANCES AT END OF YEAR $ 4,126,671 4,127, , ,782 (1,406) 1,633,988 1,733,347 99,359
8 COMBINING STATEMENT OF,, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL Page 3 of 4 LIMITED TAX GENERAL OBLIGATION SPECIAL ASSESSMENT COMMERCIAL PAPER REFUNDING BONDS IMPROVEMENT BONDS LEASE PURCHASE AGREEMENTS VARIANCE VARIANCE VARIANCE FAVORABLE FAVORABLE FAVORABLE BUDGET ACTUAL (UNFAVORABLE) BUDGET ACTUAL (UNFAVORABLE) BUDGET ACTUAL (UNFAVORABLE) Taxes $ 2,417,901 2,447,123 29, Intergovernmental Revenues Charges for Services Fines and Forfeitures Interest Revenues 96, , , , ,583 (10,417) 100,000 0 (100,000) Miscellaneous Revenues Special Assessments Levied , ,037 (52,963) TOTAL 2,514,579 2,650, , , ,620 (63,380) 100,000 0 (100,000) Principal Retirement 1,670,000 1,670, , , ,114,798 1,518, ,798 Interest and Fiscal Charges 463, ,708 2,000 91,802 90,252 1, , ,171 47,504 TOTAL 2,133,708 2,131,708 2, , ,252 1,550 2,358,473 1,714, ,302 EXCESS OF OVER (UNDER) 380, , ,426 13,198 (48,632) (61,830) (2,258,473) (1,714,171) 544,302 Operating Transfers from Other Funds ,358,473 1,714,171 (644,302) TOTAL ,358,473 1,714,171 (644,302) AND OTHER USES 380, , ,426 13,198 (48,632) (61,830) 100,000 0 (100,000) FUND BALANCES AT BEGINNING OF YEAR 2,028,975 2,047,776 18, , ,725 (5,338) FUND BALANCES AT END OF YEAR $ 2,409,846 2,566, , , ,093 (67,168) 100,000 0 (100,000)
9 COMBINING STATEMENT OF,, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL Page 4 of 4 LEASE PURCHASE AGREEMENTS TOTAL VARIANCE VARIANCE FAVORABLE FAVORABLE BUDGET ACTUAL (UNFAVORABLE) BUDGET ACTUAL (UNFAVORABLE) Taxes $ ,858,072 4,860,324 2,252 Intergovernmental Revenues ,858,036 9,858,018 (18) Charges for Services , ,236 7,236 Fines and Forfeitures , , ,049 Interest Revenues , , ,378 Miscellaneous Revenues 302, , , ,139 0 Special Assessments Levied , ,037 (52,963) TOTAL 302, , ,973,304 17,209, ,934 Principal Retirement 1,506,232 1,506, ,484,142 11,887, ,800 Interest and Fiscal Charges 90,621 90, ,647,774 8,576,306 71,468 TOTAL 1,596,853 1,596, ,131,916 20,463, ,268 EXCESS OF OVER (UNDER) (1,294,714) (1,294,709) 5 (4,158,612) (3,254,410) 904,202 Operating Transfers from Other Funds 1,294,714 1,294,709 (5) 4,273,415 3,629,108 (644,307) TOTAL 1,294,714 1,294,709 (5) 4,273,415 3,629,108 (644,307) AND OTHER USES , , ,895 FUND BALANCES AT BEGINNING OF YEAR 75,535 75, ,653,453 16,542,510 (110,943) FUND BALANCES AT END OF YEAR $ 75,535 75, ,768,256 16,917, ,952
TOTAL ASSETS $ 471,285 5,004,902 1,964,424 4,099, ,194. Accounts Payable $ Deferred Revenue TOTAL LIABILITIES
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