MONROE COUNTY, FLORIDA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2011 INTRODUCTORY SECTION Transmittal Letter of the Clerk of the Circuit Court Certificate of Achievement for Excellence in Financial Reporting List of Elected and Appointed Officials Organizational Chart PAGE A1 - A5 A6 A7 A8 FINANCIAL SECTION Independent Auditors' Report Management's Discussion and Analysis Basic Financial Statements: Government-Wide Financial Statements Statement of Net Assets Statement of Activities Fund Financial Statements Balance Sheet-Governmental Funds Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Major Governmental Funds: General Fund Fine and Forfeiture Fund Governmental Grants Fund HIDTA Grants Fund Comprehensive Plan Land Authority Fund Statement of Net Assets - Proprietary Funds Statement of Revenues, Expenses and Changes in Fund Net Assets - Proprietary Funds Statement of Cash Flows - Proprietary Funds Statement of Fiduciary Net Assets - Fiduciary Funds Statement of Changes in Fiduciary Net Assets - Fiduciary Funds Notes to the Financial Statements Combining and Individual Fund Statements and Schedules: Combining Balance Sheet - NonMajor Governmental Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances -NonMajor Governmental Funds Schedules of Revenues, Expenditures and Changes in Fund Balances-Budget and Actual Special Revenue Funds: Affordable Housing Programs Road and Bridge Fund B1 - B2 C1 - C13 D1 - D2 D3 - D4 E1 - E2 E3 E4 - E5 E6 E7 - E11 E12 - E13 E14 - E16 E17 E18 E19 - E22 E23 - E24 E25 - E28 E29 E30 F1 - F38 G1 - G12 G13 - G24 G25 G26
MONROE COUNTY, FLORIDA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2011 PAGE Tourist Development, All Districts, Two Cent G27 Tourist Development, Administration and Promotional, Two Cent G28 Tourist Development, District #One G29 Tourist Development, District #Two G30 Tourist Development, District #Three G31 Tourist Development, District #Four G32 Tourist Development, District #Five G33 Impact Fees - Roadways G34 Impact Fees - Parks and Recreation G35 Impact Fees - Libraries G36 Impact Fees - Solid Waste G37 Impact Fees - Police Facilities G38 Impact Fees - Fire and EMS G39 Impact Fees - Employee Fair Share Housing G40 Fire and Ambulance, District #1 - Lower and Middle Keys G41 Upper Keys Health Care Special Taxing District G42 Unincorporated Area Service District - Parks and Recreation G43 Unincorporated Area Service District - Planning, Building and Zoning G44 - G45 Local Housing Assistance G46 Municipal Policing G47 911 Enhancement Fees G48 Duck Key Security District G49 Boating Improvement G50 Miscellaneous Special Revenue G51 - G52 Environmental Restoration G53 Law Enforcement Trust G54 Court Facility Fees G55 Drug Abuse Trust G56 Marathon Municipal Service Taxing Unit G57 Bay Point Municipal Service Taxing Unit G58 Big Coppitt Municipal Service Taxing Unit G59 Key Largo Municipal Service Taxing Unit G60 Stock Island Wastewater G61 Cudjoe-Sugarloaf Municipal Service Taxing Unit G62 Conch Key Municipal Service Taxing Unit G63 Long Key-Layton Municipal Service Taxing Unit G64 Duck Key Municipal Service Taxing Unit G65 Building Fund G66 Sheriff's Teen Court G67 Sheriff's Federal Forfeiture G68 Sheriff's State Forfeiture G69 Sheriff's Contract Administration G70 Sheriff's Commissary G71 Sheriff's Interagency Communications G72 Sheriff's Trauma Star G73 Sheriff's Radio Communications G74
MONROE COUNTY, FLORIDA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2011 PAGE Sheriff's Grants G75 Sheriff's Shared Asset Forfeiture G76 Sheriff's South Florida Law Enforcement Trust G77 Sheriff's E911 G78 Clerk's Records Modernization G79 Clerk's Court Related G80 Schedules of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Major Governmental Funds: One Cent Infrastructure Surtax Capital Project Fund G81 Infrastructure Sales Surtax Revenue Bonds, Series 2007 Capital Projects Fund G82 All Debt Service Funds G83 Combining Statement of Net Assets - Internal Service Funds G84 - G85 Combining Statement of Revenues, Expenses and Changes in Fund Net Assets - Internal Service Funds G86 - G87 Combining Statement of Cash Flows - Internal Service Funds G88 - G91 Combining Statement of Fiduciary Net Assets - All Agency Funds G92 Combining Statement of Changes in Fiduciary Net Assets - All Agency Funds G93 - G94 STATISTICAL SECTION Introduction Net Assets by Component Changes in Net Assets Governmental Activities Tax Revenues By Source Fund Balances of Governmental Funds Changes in Fund Balances of Governmental Funds General Governmental Tax Revenues By Source Assessed Value and Estimated Actual Value of Taxable Property Direct and Overlapping Governments Principal Property Taxpayers Property Tax Levies and Collections Ratios of Outstanding Debt by Type Ratios of General Bonded Debt Outstanding Direct and Overlapping Governmental Activities Debt Legal Debt Margin Information Pledged-Revenue Coverage - Governmental Activities Pledged Revenue Bonds and Notes - Business-type Activities Demographic and Economic Statistics Principal Employers Full-time Equivalent County Government Employees by Function Operating Indicators by Function Capital Asset Statistics by Function H1 H2 H3-H5 H6 H7 H8-H9 H10 H11 H12 H13 H14 H15 H16 H17 H18 H19 H20 H21 H22 H23 H24 H25
MONROE COUNTY, FLORIDA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2011 SINGLE AUDIT/GRANTS COMPLIANCE SCHEDULES Independent Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards Independent Auditors' Report on Compliance With Requirements That Could Have a Direct and Material Effect on Each Major Federal Awards Program and State Financial Assistance Project and on Internal Control Over Compliance in Accordance with OMB Circular A-133 and Chapter 10.550, Rules of the Auditor General Schedule of Expenditures of Federal Awards and State Financial Assistance Projects Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance Projects Schedule of Findings and Questioned Costs - Federal Awards Programs and State Financial Assistance Projects Summary Schedule of Corrective Action Plan - Federal Awards Programs and State Financial Assistance Projects Summary Schedule of Prior Audit Findings - Federal Awards Programs and State Financial Assistance Projects Independent Auditors' Management Letter PAGE I1-I2 I3-I4 I5 - I16 I17 I18-I19 I20 I21 J1-J2