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 - - 530,681 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 8,221 - - 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 6,114,504-530,681 Other purposes - - - Unassigned - - - Total fund balances 6,114,504 5,491,243 530,681 Total liabilities, deferred inflows of resources, and fund balances $ 6,308,343 $ 5,520,311 $ 530,681-124 -
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 48,415 - - 261,334-530,680 9,708 - - - 3,018,158 - - 542,905 - - - 211,670 - - - - $ 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 3,018,158 - - - - - - - 1,680 - - 36,475-24,860 - - - - - - - - - 352,406 3,018,158 799,579 44,254 1,413 21,012 580,073 - - 8,242 - - - - - 8,242 - - - - 211,670 - - - - - - - 2,723,443 - - - - 3,629,023 - - - - 2,876,105 - - - 4,537,530 - - - - (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 $ 5,117,603-125 -
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 158,330 - - 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 $ 2,120,936-126 -
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 $ 11,811,880 182,648-3 - - 30,927 16,760 - - - 1,203 - $ 6,710,110 $ 570,405 $ 389 $ 82,092 $ 7,816,940 $ 11,842,807 $ 210,667 $ - $ - $ - $ 31,632 $ 312,989 18,824 - - - - 46,599 229,491 - - - 31,632 359,588 152,970-3 - - 29,141 152,970-3 - - 29,141 6,327,649 570,405 - - - - - - 386-7,785,308 - - - - 82,092-11,454,078 6,327,649 570,405 386 82,092 7,785,308 11,454,078 $ 6,710,110 $ 570,405 $ 389 $ 82,092 $ 7,816,940 $ 11,842,807-127 -
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 40-180 Due to other governments - - - Deposits 245,966 - - Unearned revenue - - 1,776,083 Total liabilities 259,850 153 1,838,291 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 $ 4,786,570-128 -
Page 3 of 7 Library Endowment Corrections - Welfare Trust Total Nonmajor Special Revenue Funds $ 727,675 $ 2,523,578 $ 71,606,919 - - 849,403 - - 864,151 - - 2,948,279 - - 3,592,835 - - 319,568 - - 211,670 $ 727,675 $ 2,523,578 $ 80,392,825 $ - $ 49,156 $ 1,822,831 - - 3,018,158 - - 220-3,240 115,039-829 273,070 - - 2,128,489-53,225 7,357,807 - - 292,175 - - 292,175 - - 531,238 - - 2,948,279 - - 12,835,950 - - 158,330 - - 20,187,495 - - 5,171,675 727,675-28,443,601-2,470,353 2,470,353 - - (4,078) 727,675 2,470,353 72,742,843 $ 727,675 $ 2,523,578 $ 80,392,825-129 -