_,...,,,,, ----.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 34478-13 11 NW First Avenue, Ocala, Florida 34475 Telephone: {352) 671-552 Facsimile: {352) 671-5519 www.marioncountyclerk.org 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
SOLID WASTE DISPOSAL FUND ACCRUAL BASED INTERIM BALANCE SHEET UNAUDITED FINANCIAL STATEMENTS Fiscal Year 216/217 Account Title 12/31/216 12122 Cash on Hand - Change Fund $ 1, 14 Equity in Pooled Cash 38,93 TOTAL CASH 115111 Accounts Receivable 48,764 TOTAL ACCOUNTS RECEIVABLE 135121 Accrued Interest on Inv 14,945 151121 Local Govt Surpl Funds TF 1,22,588 151611 Investments - Operating 46,95,376 TOTAL UNRESTRICTED CASH 57,293,98 156941 Prepaid Landfill Fees 2,, 16923 Landfill Mgmt Escrow Acct 9,621,947 TOTAL RESTRICTED CASH 29,621,947 TOTAL INVESTMENTS 161911 Land 1,43,77 162911 Buildings 3,891,95 163911 Ace Depr - Buildings (1,631,431) 164911 Imp Other than Bldgs 34,867,115 165911 Ace Depr- Improvements (29,347,259) 166911 Equipment 7,923,72 167911 Ace Depr- Equipment (5,339,779) 169911 Const Work in Progress 3,765,987 TOTAL PROPERTY, PLANT & EQUIPMENT 1961 Deferred Outflows - FRS 159,449 1962 Deferred Outflows - HIS 37,189 TOTAL ASSETS 22111 O Accounts Payable - System $ 53,581 25211 Retainage Payable on Cont 33,528 28546 Dept of Rev - Sales Tax 7 22111 Deposit - Solid Waste Fees 14,295 \ 239931 Compensated Absences 239,213 TOTAL CURRENT LIABILITIES 34,625 237911 Other Post Employment Bene 337,477 239921 Landfill Closure Costs 18,52,499 239922 Remediation Costs 3,444,895 239961 Net Pension Liab - FRS 674,481 239962 Net Pension Liab - HIS 383,466 2961 Deferred Inflows - FRS 281,148 2962 Deferred Inflows - HIS 4,925 TOTAL LONG TERM LIABILITIES 23,646,891 TOTAL LIABILITIES 271111 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
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 29,561 162,983 443,34 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 3,815,19 727,155 399,263 73,257 27,712 178,771 378,482 89,189 4,573 2,94,42 1,72,77 (38,379) (38,379) 1,682,328 352,513 2,34,841 62,67,184 $ 64, 75,25
MARION COUNTY UTILITIES ACCRUAL BASED INTERIM BALANCE SHEET UNAUDITED FINANCIAL STATEMENTS Fiscal Year 215/216 Account Title 6/3/216 1136452 SunTrust Bank- Utility Dep $ 618,183 12111 Cash on Hand - Petty Cash 3 12122 Cash on Hand - Change Fund 1, *14 Equity in Pooled Cash 821,48 TOTAL CASH $ 1,44,531 115111 Accounts Receivable 2,779,128 115141 Accounts Receivable - Other 1,89 117111 Allowance for Uncoil AIR (975,} TOTAL ACCOUNTS RECEIVABLE 1,86,18 1337511 SJRWMD 311,136 1337711 WRWSA (17,546) 135121 Accrued Interest on Inv 52,891 141111 Inventory - Supplies 937,539 151121 Local Govt Surpl Funds TF 4,791,75 151611 Investments - Operating 17,618,728 TOTAL UNRESTRICTED CASH 23,694,497 16924 Fees - Water Connection 45,485 16925 Fees - Sewer Connection 7,181 16941 Cash Reserve - Debt Service 4,35,6 16942 Cash Reserve - Sinking Fund 1,488,383 16943 Cash Reserve - R & R 1,333,859 TOTAL RESTRICTED CASH 6,973,57 TOTAL INVESTMENTS 3,668,4 161911 Land 7,659,739 162911 Buildings 4,838,25 163911 Ace Depr - Buildings (1,663,322) 164911 Imp Other than Bldgs 197,92,266 165911 Ace Depr - Improvements (9,24,672) 166911 Equipment 6,254,931 167911 Ace Depr - Equipment (5,148,713) 169911 Const Work in Progress 4,25,914 TOTAL PROPERTY, PLANT & EQUIPMENT 123,682,393 1961 Deferred Outflows - FRS 258,859 1962 Deferred Outflows - HIS 6,375 TOTAL ASSETS $ 157,916,181 22111 Accounts Payable - System $ 193,419 23111 Notes & Loans Pay- Current 924,876 25211 Retainage Payable on Cont 8,247 283251 Dept of Banking & Finance 53,849 215111 Accrued Interest Payable 15,25 22114 Deposit - Water Service 37,71 221O15 Deposit - Sewer Service 311,113 2234524 Water Unearned Revenue 2, 148,211 2234525 Sewer Unearned Revenue 3,37,38 239931 Compensated Absences 292,761 TOTAL CURRENT LIABILITIES 7,498,951 23911 Notes & Loans Pay - Long Tm 23,524,76 232911 Rev Bonds Pay - Long Term 58,225, 224912 Unamort Premiums on Bonds 1,63,762 224961 Deferred Chg Debt Refunding (3,1, 182) 237911 Other Post Employment Bene 42,436 239961 Net Pension Liab - FRS 1,94,992 239962 Net Pension Liab - HIS 622,541 2961 Deferred Inflows - FRS 456,432 2962 Deferred Inflows - HIS 7,996 TOTAL LONG TERM LIABILITIES 82,954,736 TOTAL LIABILITIES $ 9,453,687 271111 O Retained Earnings 67,462,493 TOTAL EQUITIJ:S 67,462,493 TOTAL LIABILITIES & EQUITIES $157,916,181
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 $ 6,36,874 358,38 6,664,912 1,26,674 182,738 175,384 156,599 531,635 2,637,66 (27, 182) 17,46 4,97,373 1,694,54 12/31/215 $ 5,59,461 343,88 5,934,341 1,23,486 161,219 18,793 174,223 543,47 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 $ 67,462,493 116,98 (16,873) (966,478) 88,46 193,724 (584,241) 396,369 396,369 63,253,52 $ 63,649,421