COUNTY OF VOLUSIA, FLORIDA Combining Balance Sheet Nonmajor Governmental Funds - Special Revenue Funds September 30, 2015
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1 COUNTY OF VOLUSIA, FLORIDA Combining Balance Sheet Nonmajor Governmental Funds - Special Revenue Funds September 30, 2015 Library East Volusia Mosquito Control District Resort Tax ASSETS Equity in pooled cash and investments $ 6,220,519 $ 5,164,573 $ - Receivables: Accounts - net ,681 Taxes 87,824 22,361 - Notes Due from other governments - 13,809 - Inventories - 319,568 - Prepaid items Total assets $ 6,308,343 $ 5,520,311 $ 530,681 LIABILITIES Accounts and contracts payable $ 102,782 $ 8,670 $ - Due to other funds Due to component units Due to other governments 8, Deposits - 1,415 - Unearned revenue Total liabilities 111,003 10,085 - DEFERRED INFLOWS OF RESOURCES Unavailable revenue - property taxes 82,836 18,983 - Total deferred inflows of resources 82,836 18,983 - FUND BALANCES Non-spendable: Inventories and prepaids - 319,568 - Long-term notes receivable Restricted for: Law enforcement and fire safety Conservation programs Transportation related construction and maintenance Social services and community development programs - 5,171,675 - Library, parks, and tourism programs 6,114, ,681 Other purposes Unassigned Total fund balances 6,114,504 5,491, ,681 Total liabilities, deferred inflows of resources, and fund balances $ 6,308,343 $ 5,520,311 $ 530,
2 Page 1 of 7 Sales Tax Trust Convention Development Tax Ponce Inlet Port Authority E-911 Emergency Telephone System Special Lighting Districts Ocean Center $ - $ 3,136,031 $ 3,623,396 $ 2,181,951 $ 16,934 $ 4,856,269-8,973 48, , ,680 9, ,018, , , $ 3,018,158 $ 3,887,354 $ 3,681,519 $ 2,724,856 $ 16,934 $ 5,117,603 $ - $ 774,719 $ 42,574 $ 1,413 $ 21,012 $ 191,192 3,018, , ,475-24, ,406 3,018, ,579 44,254 1,413 21, , , , , ,723, ,629, ,876, ,537, (4,078) - - 3,087,775 3,629,023 2,723,443 (4,078) 4,537,530 $ 3,018,158 $ 3,887,354 $ 3,681,519 $ 2,724,856 $ 16,934 $ 5,117,
3 COUNTY OF VOLUSIA, FLORIDA Combining Balance Sheet Nonmajor Governmental Funds - Special Revenue Funds September 30, 2015 Manatee Conservation Road Impact Fees Park Impact Fees ASSETS Equity in pooled cash and investments $ 158,330 $ 8,772,778 $ 2,120,936 Receivables: Accounts - net Taxes Notes Due from other governments Inventories Prepaid items Total assets $ 158,330 $ 8,772,778 $ 2,120,936 LIABILITIES Accounts and contracts payable $ - $ - $ - Due to other funds Due to component units Due to other governments Deposits Unearned revenue Total liabilities DEFERRED INFLOWS OF RESOURCES Unavailable revenue - property taxes Total deferred inflows of resources FUND BALANCES Non-spendable: Inventories and prepaids Long-term notes receivable Restricted for: Law enforcement and fire safety Conservation programs 158, Transportation related construction and maintenance - 8,772,778 - Social services and community development programs Library, parks, and tourism programs - - 2,120,936 Other purposes Unassigned Total fund balances 158,330 8,772,778 2,120,936 Total liabilities, deferred inflows of resources, and fund balances $ 158,330 $ 8,772,778 $ 2,120,
4 Page 2 of 7 Fire Services Fire Impact Fees Silver Sands / Bethune Beach Municipal Service District Gemini Springs Stormwater Utility Volusia ECHO $ 6,510,702 $ 570,405 $ 386 $ 82,092 $ 7,815,737 $ 11,811, , ,927 16, ,203 - $ 6,710,110 $ 570,405 $ 389 $ 82,092 $ 7,816,940 $ 11,842,807 $ 210,667 $ - $ - $ - $ 31,632 $ 312,989 18, , , , , , , , ,141 6,327, , ,785, ,092-11,454,078 6,327, , ,092 7,785,308 11,454,078 $ 6,710,110 $ 570,405 $ 389 $ 82,092 $ 7,816,940 $ 11,842,
5 COUNTY OF VOLUSIA, FLORIDA Combining Balance Sheet Nonmajor Governmental Funds - Special Revenue Funds September 30, 2015 Law/Beach Enforcement Trust Federal Forfeiture Sharing State Housing Incentive Program (S.H.I.P.) ASSETS Equity in pooled cash and investments $ 3,437,513 $ 36,943 $ 1,838,291 Receivables: Accounts - net Taxes Notes - - 2,948,279 Due from other governments Inventories Prepaid items Total assets $ 3,437,513 $ 36,943 $ 4,786,570 LIABILITIES Accounts and contracts payable $ 13,844 $ 153 $ 62,028 Due to other funds Due to component units Due to other governments Deposits 245, Unearned revenue - - 1,776,083 Total liabilities 259, ,838,291 DEFERRED INFLOWS OF RESOURCES Unavailable revenue - property taxes Total deferred inflows of resources FUND BALANCES Non-spendable: Inventories and prepaids Long-term notes receivable - - 2,948,279 Restricted for: Law enforcement and fire safety 3,177,663 36,790 - Conservation programs Transportation related construction and maintenance Social services and community development programs Library, parks, and tourism programs Other purposes Unassigned Total fund balances 3,177,663 36,790 2,948,279 Total liabilities, deferred inflows of resources, and fund balances $ 3,437,513 $ 36,943 $ 4,786,
6 Page 3 of 7 Library Endowment Corrections - Welfare Trust Total Nonmajor Special Revenue Funds $ 727,675 $ 2,523,578 $ 71,606, , , ,948, ,592, , ,670 $ 727,675 $ 2,523,578 $ 80,392,825 $ - $ 49,156 $ 1,822, ,018, , , , ,128,489-53,225 7,357, , , , ,948, ,835, , ,187, ,171, ,675-28,443,601-2,470,353 2,470, (4,078) 727,675 2,470,353 72,742,843 $ 727,675 $ 2,523,578 $ 80,392,
COUNTY OF VOLUSIA, FLORIDA Combining Balance Sheet Nonmajor Governmental Funds - Special Revenue Funds September 30, 2012
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