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INTRODUCTORY SECTION

INTRODUCTORY SECTION

This section contains the foilowirig subsections:

TITLE PAGE

TAB LE OF CONTENTS

LETTER OF TRANSMITTAL

ESCAMBIA COUNTY ORGANIZATIONAL CHART

RRERAREI EilY

ERNflE LEE MAGAHACLERK OF THE CHRCUDT COURT

FINANCE DEPARTMENT

Susan M. Miller, CPA, CGFO, CGFMDirector of Board Services

FOR FISCAL YEAR ENDED SEPTEMBER 30, 1995

ESCAMBIA COUNTY. FLORIDAComprehensive Annual Financial Report

D. M. ”Mike" WhiteheadMichael T. "Mike" BassWillie J. JuniorThomas G. "Torn" BanjaninJohn T. Reading, Jr.

Ernie Lee MagahaJim LowmanMatt Langley Bell, IllChris JonesBonnie Jones

Barry R. EvansWilliam A. NeronWalter K. MunchheimerDavid G. TuckerJean A. KassabSusan M. Miller

September 30, 1995

COUNTY COMMISSIONERS

District |District l|District lllDistrict IVDistrict V

OTHER ELECTED OFFICIALS

Clerk of the Circuit CourtShenfiTax CollectorProperty AppraiserSupervisor of Elections

OTHER OFFICIALS

County AdministratorAssistant County AdministratorAssistant County AdministratorCounty AttorneyChief, Office of Management & BudgetDirector of Board Services

TABLE OF CONTENTS

Escambia County' Florida

Comprehensive Annual Financial ReportYear Ended September 30, 1995

TABLE OF CONTENTS

ExhibitlNTRODUCTION

Title Page

Table of Contents

Letter of Transmittal

Escambia County Organizational Chart

FINANCIAL SECTION

REPORT OF INDEPENDENT ACCOUNTANTS

COMBINED STATEMENTS("Liftable" General Purpose Financial Statements):

Combined Balance Sheet - All Fund Types, AccountGroups and Discretely Presented ComponentUnits 1

Combined Statement of Revenues, Expendituresand Changes in Fund Balances - PrimaryGovernment - All Governmental Fund Typesand Expendable Trust Fund 2

Combined Statement of Revenues, Expendituresand Changes in Fund Balances - Budget(GAAP Basis) and Actual - Primary Government -All Governmental Fund Types 3

Combined Statement of Revenues, Expenses andChanges in Retained Earnings - AII ProprietaryFund Types and Discretely Presented ComponentUnits 4

Combined Statement of Cash Flows - All ProprietaryFund Types and Discretely Presented ComponentUnits 5

Notes to Combined Financial Statements

Page

i - ii

iii - Xii

xiii - xxiv

XXV

10-11

12- 13

14-1718-58

Statement}Schedule Page

Financial Statements of Individual Funds:

General Fund:

Combining Balance Sheet A-1 59 - 60Combining Statement of Revenues, Expenditures and

Changes in Fund Balance A-2 61 - 62Statement of Revenues. Expenditures and Changes in

Fund Balance - Budget (GAAP Basis) and Actual A-3 63

Board of County Commissioners:

Schedule of Revenues, Expenditures, and Changesin Fund Balance - Budget (GAAP Basis) and Actual A-4 64

Schedule of Departmental Expenditures Comparedto Budget (GAAP Basis) A-5 65 - 67

Clerk of the Circuit Court:

Schedule of Revenues, Expenditures, and Changesin Fund Balance - Budget (GAAP Basis) and Actual A-6 68

Comptroller:

Schedule of Revenues, Expenditures and Changesin Fund Balance - Budget (GAAP Basis) and Actual A-7 89

Sheriff:

Schedule of Revenues, Expenditures. and Changesin Fund Balance - Budget (GAAP Basis) and Actual A-8 70

Tax Collector:

Schedule of Revenues, Expenditures, and Changesin Fund Balance - Budget (GAAP Basis) and Actual A-Q 71

Property Appraiser:

Schedule of Revenues, Expenditures, and Changesin Fund Balance - Budget (GAAP Basis) and Actual A-lO 72

Supervisor of Elections:

Schedule of Revenues, Expenditures, and Changesin Fund Balance - Budget (GAAP Basis) and Actual A41 73

Civil Service Board:

Schedule of Revenues. Expenditures, and Changesin Fund Balance - Budget (GAAP Basis) and Actual A-12 74

Financial Statements of Individual Funds: - Continued:

Special Revenue Funds:

Combining Balance SheetCombining Statement of Revenues. Expenditures,

and Changes in Fund Balances

Mass Transit Fund:

Statement of Revenues, Expenditures, andChanges in Fund Balance - Budget(GAAP Basis) and Actual

M and A State I Fund:


Hurricane Erin-FEMA Reimbursement Fund:


Tourist Promotion Fund:


Other Grant Projects Fund:


Schedule of Expenditures Compared toBudget (GAAP Basis)

Deputies Training and Education Fund:


Misdemeanor Probation Fund:

Statement of Revenues. Expenditures, andChanges in Fund Balance - Budget(GAAP Basis) and Actual

HUD Housing Assistance Fund:


Statement;lmm

3-2

3-4

3-5

B-6

3-?

8—8

3-10

8-11

Page

75-80

81 -86

87

88

89

90

91

92—93

94

95

96

Financial Statements of Individual Funds: ~ Continued:

Special Revenue Funds: - Continued

HUD Housing Voucher Fund:


Child Support Hearing Officer Fund


S.H.I.P. Fund:

Statement of Revenues, Expenditures. andChanges in Fund Balance - Budget(GAAP Basis) and Actuai

Law Enforcement Trust Fund:


Escambia County Affordable Housing Fund:


HUD Block Grant Entitlement Fund:


Handicapped Parking Fines Fund:

Statement of Revenues, Expenditures. andChanges in Fund Balance - Budget(GAAP Basis) and Actual

Family Mediation Fund:


Economic Development Transportation Fund:


vi

Statement!M

3-12

8-15

8-17

8—1 8

3-19

3-20

Page

97

98

99

100

101

102

103

104

105

Financial Statements of Individual Funds: — Continued:


DEP - Super Account Fund:

Statement of Revenues. Expenditures. andChanges in Fund Balance - Budget(GAAP Basis) and Actual

Fire Protection Fund:


Emergency 911 Operations Fund:


HUD-CDBG Housing Rehabilitation Loan:


Home Fund:


Bob Sikes Toll Facilities Operating Fund:


Transportation Trust Fund:


Master Drainage Basin Funds:

Statement of Revenues, Expenditures. andChanges in Fund Balance — Budget(GAAP Basis) and Actual

Clerk of Circuit Courts' Public Records ModernizationTrust Fund:


Statement/games;

8-21

3-22

8-23

3-24

3-25

8-26

3-27

5-28

3-29

Page

106

107

108

109

110

111

112

113

114

Vii



Comptroller's Public Records Modernization Trust Fund:

Statement of Revenues. Expenditures. andChanges in Fund Batance - Budget(GAAP Basis) and Actual

Sheriff's Hurricane Erin Fund:

Statement of Revenues, Expenditures, andChanges in Fund Baiance - Budget(GAAP Basis) and Actual

Sheriff's Community Oriented Policing ServicesGrant Fund:


Escambia County Law Library Board Fund:


Debt Service Fund:

Combining Balance Sheet

Combining Statement of Revenues, Expenditures, andChanges in Fund Balance

Sales Tax Revenue Bonds. Series 1989A and 1993:

Statement of Revenue. Expenditures. andChanges in Fund Balance - Budget(GAAP Basis) and Actual

Road Improvement Bonds 1993

Statement of Revenue, Expenditures, andChanges in Fund Balance - Budget(GAAP Basis) and Actual

Capital Projects Funds:

Combining Balance SheetCombining Statement of Revenues. Expenditures.

and Changes in Fund Balances

viii

Statement!Schedule

B-30

3-31

8-32

3-33

0-2

0-4

115

116

117

118

119

120

121

122

123 - 124

125- 126


Capital Projects Funds: - Continued

Federal Transit Administration Fund:


Capital Improvement Program Fund:


New Road Construction Fund:

Statement of Revenue. Expenditures. andChanges in Fund Balance — Budget(GAAP Basis) and Actual

Road Assessment Program Fund:


Local Option Sales Tax Fund:

Statement of Revenue. Expenditures, andChanges in Fund Balance - Budget(GAAP Basis) and Actual

Transportation lmprovement-SRIA Fund:


Enterprise Funds:

Combining Balance SheetCombining Statement of Revenues, Expenses. and

Changes in Retained EarningsCombining Statement of Cash Flows - Increase

(Decrease) in Cash 8: Cash Equivalents

Solid Waste Fund:

Statement of Revenues. Expenses and Changesin Retained Earnings - Budget (GAAPBasis) and Actual

Statement!Schedule

0-3

04

D-5

D-6

0-8

5-1E-2

E—4

Page

127

128

129

130

131

132

133- 138

139- 140

141 — 144

145


Enterprise Funds: - Continued

inspection Fund:


Ambulance Fund:


Civic Center Fund:

Statement of Revenues, Expenses and Changesin Retained Earnings - Budget (GAAPBasis) and Actual

Economic Development and Industrial Fund:

Statement of Revenues, Expenses and Changesin Retained Earnings ~ Budget (GAAPBasis) and Actual

Santa Rosa Island Authority Fund:


Internal Service Funds:

Combining Balance SheetCombining Statement of Revenues. Expenses

and Changes in Retained EarningsCombining Statement of Cash Flows - increase

(Decrease) in Cash and Cash Equivalents

Worker's Compensation, Health 8. Life Fund:


Casualty and Property Self Insurance Fund:


Statement!S_chegu|s__

E—5

E—6

E-7

E-Q

F-1F-2

F-4

F-5

Page

146

147

148

149

150

151

152

153

154

155


Fiduciary Funds:

Combining Balance Sheet


Combining Statement of Changes in Assetsand Liabilities - Agency Funds



Sheriff:


Expendable Trust Fund - Jail Commissary FundStatement of Revenues, Expenditures andChanges in Fund Balance

Tax Collector:


General Fixed Assets Account Group:

Combining Schedule of General Fixed Assets - By SourceSchedule of General Fixed Assets by

Function and ActivitySchedule of Changes in General Fixed Assets

by Function and Activity

General Long-Tenn Debt Account Group:

Combining Statement of General Long-Term Debt

STATISTICAL SECTION:

General Government Revenue By Source -Last Ten Fiscal Years (Unaudited)

General Government Expenditures By Function -Last Ten Fiscal Years (Unaudited)

Schedule of Property Taxes Levied and Collected «-Last Ten Fiscal Years (Unaudited)

Assessed and Actual Value of Taxable Property -Last Ten Fiscal Years (Unaudited)

Statement)fSchedule

6-1

6-2

G-3

G4

6-5

6-6

H-1H—2H-3

Page

156

157

158- 159

160- 161

162

163- 164

165

166

167

168

169

170

171

172

STATISTICAL SECTION: - Continued

xii

Property Tax Rates - Direct and Overlapping Governments -Last Ten Fiscal Years (Unaudited)

Special Assessment Collections -Last Ten Fiscal Years (Unaudited)

Revenue Bond Coverage - Civic Center Enterprise Bond Funds -Last Ten Fiscal Years (Unaudited)

Demographic Statistics -Last Ten Fiscal Years (Unaudited)

Property Value, Construction. and Bank Deposits -Last Ten Fiscal Years (Unaudited)

Principal Taxpayers (Unaudited)

Major Employers (Unaudited)

Special Tax CollectionsLast Ten Fiscal Years (Unaudited)

Statement!Schedule

10

11

12

Page

173

174

175

176

177

178

179

180

LETTER OF TRANSMITTAL

V»‘—

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BRANCH OFFICESARCHIVES AND RECORDS

JUVENILE DIVISIONCENTURY

ERNIE LEE MAGAHACLERK OF THE CIRCUIT COURT

' ARClélxlELSIDI'KSND RECORDSUPPORT

Clggfi‘llgg CIVIL COUNTY OF ESCAMBIARIMINAL

COUNTY CIVIL OFFICE OF THEDOMESTIC RELATIONSJURY ASSEMBLY CLERK OF THE CIRCUIT COURT CLERK TO THE BOARD OFJUVENILE COUNTY COMMISSIONERSMARRIAGE '- MENTAPad-alfifi-ELTH _ OFFICIAL RECORDS‘ COUNTY TREASURYTRAFFIC

WITNESS MANAGEMENT AUDITOR

To the Honorable Members of the Board of CountyCommissioners and Citizens ofEscambia County,Florida

The Comprehensive Annual Financial Report (Report) ofEscarnbia County, Florida for thefiscal year ended September 30, 1995 is submitted herewith. Escambia County is required toissue an annual report on its financial position and activity, and that this report be audited by anindependent firm of certified public accountants. Responsibility for both the accuracy of the data,and the completeness and fairness of the presentation, including all disclosures rests withmanagement.

We believe that the Report, prepared by the Clerk of the Circuit Court’s FinanceDepartment, and based on generally accepted governmental accounting principles, presents fairlyand consistently Escambia County’s financial position and results of operations and conforms tothe standards of governmental accounting and financial reporting principles as promulgated by theGovemmental'Accounting Standards Board. We believe the data, as presented, is accurate in allmaterial respects; that it is presented in a manner designed to set forth fairly the financial positionand the results of operations ofEscambia County; and that all disclosures necessary to enable thereader to gain an understanding of Escambia County’s financial activity have been included.

The Report is presented in three sections: introductory,financial, and statistical. Theintroductory section, which is unaudited, includes this letter of transmittal, and organizationalchart, and a list ofEscambia County’s principal elected and appointed officials. The financialsection includes the general purpose financial statements and the combining and individual fundand account group financial statements and schedules, as well as the independent auditor’s reporton these financial statements and schedules. The statistical section, which is unaudited, includesselected financial and demographic information, generally presented on a multi-year basis. '

Escambia County is required to undergo an annual single audit in conformity with theprovisions of the Single Audit Act of 1984 and the US. Office of Management and Budget’sCircular A-128,Audits ofState andLocal Governments. Information related to this single audit,including a schedule of federal financial assistance, the independent auditor’s report on internalcontrols and compliance with applicable laws and regulations, and a schedule of findings andquestioned costs are included in a separately issued single audit report.

The Report includes all the funds and account groups ofEscambia County as well as all ofits component units. Component units are legally separate entities for which the primary

ZZSIPALAFOX PLACE ' PENSACOLA FLORIDA 32501-5796(904) 436-571 1 ' FAX (904) 436-5120 XIII

government, Escambia County, is accountable. Escambia County provides a hill range of Countyservices including jails; law enforcement; fire protection; sanitary landfill services; constructionand maintenance of highways, streets, and related infrastructure; recreational facilities; planning

and zoning services; and economic development programs. Water and sewer utilities and someresidential garbage collection services are provided by the Escambia County Utilities Authority, anentity separate and distinct from the primary government. The Escambia County School Boardprovides public education services and is also reported upon separate from Escambia County.

Blended component units, although legally separate entities, are, in substance, part of theprimary govemment’s operations and are included as a part ofEscambia County. Blended unitsinclude the Santa Rosa Island Authority and the Escambia County Law Library Board. Discretelypresented component units are reported in a separate column in the combined financial statementsto emphasize that they are legally separate from the primary government and to differentiate theirfinancial position, results of operations and cash flows from those of the primary government. Theoperations of the Escambia County Housing Finance Authority and the Escambia County HealthFacilities Authority are reported as discrete component units in the Report. Escambia County alsoparticipates in three joint ventures, the Human Relations Commission; the Pensacola-EscambiaGovernmental Center Authority; and the Pensacola-Escambia Promotion and DevelopmentCommission.

GOVERNMENTSTRUCTURE, LOCAL ECONOMIC CONDIHONAND OUTLOOK

Escambia County was established July 21, 1821, one of the first two counties in the State ofFlorida. Escambia County and the City ofPensacola, the county seat, are located in the extremeNorthwestern part of the State and is dubbed by the Area Chamber ofCommerce as “The WesternGate to the Sunshine State” Escambia County is bordered on the west and north by the State ofAlabama, on the east by Santa Rosa County, and on the south by the “Emerald Shores of the Gulfof Mexico”. The County encompasses approximately 661 square miles and is populated byapproximately 280,000 permanent residents.

Escambia County is organized as a non-charter government established by the Constitutionof the State of Florida. Pursuant to Florida Statutes, the legislative and policy-making powers arevested with the five—member Board of County Commissioners presided over by a member electedannually to serve as chairman. Board members are elected by district. Separate powers foroperation of specific functions of County government are vested with the five ConstitutionalOfficers- the Clerk of the Circuit Court, Property Appraiser, Sherifi‘, Supervisor ofElections, andTax Collector. The Board of County Commissioners is responsible, among other things, forpassing ordinances and resolutions, adopting the budget and levying a property tax on real andpersonal property, appointing boards and committees, and hiring the County Administrator andCounty Attorney. The County Administrator is responsible for carrying out the policies of theBoard and overseeing the day to day operations of the County. The Clerk of the Circuit Courtserves as Chief Financial Officer for the County acting as accountant, auditor, recorder, custodianofall county funds, and ex-officio clerk to the board.

The cover of the Report features the emerald waters of the Gulf ofMexico, the sugar whitesands of the dunes and the protected flora of the shoreline, the Sea Oat. These are symbolic of the

l

hope to recover from the devastation visited upon Escambia County during 1995 when twohurricanes, Erin and Opal, unleashed their fury destroying the dunes, homes, and businesses,disrupting the lives of many. The tangle with mother nature and the cost of recovery compoundedthe challenges faced by County officials in restructuring investment portfolios which suffered asignificant loss from the sale of devalued derivative securities. The Sea Oat is a tough dune plantcontaining a ball of roots which anchor along the edge of the Gulf and began collecting sandforming the dunes which provide a natural barrier from storm surges and a first line of defenseagainst beach erosion. Escambia County, through the Santa Rosa Island Authority, has undertakenan “Adopt a Sea 0a! Program” encouraging citizens to buy and plant Sea Oats as an integral partof the dune restoration now underway. So like the Sea Oat are the citizens of Escambia County.The rebuilding of homes and businesses are underway and as a recent Chamber of Commercearticle proclaimed “We’re openedfor business!”

Although northwest Florida has not experienced the rapid growth that southern and centralFlorida has experienced, the area has grown significantly during the past two decades. Themilitary, industry, health care, shipping, tourism and recreation, agriculture, and retail sales are all

a part of the County’s economic structure. Because of this diverse base, the economy of this areahas historically been strong. Households, which have increased from 81,300 in 1980 to 106,600 in1995, as nestled in neighborhoods that provide a choice of rural settings, beach or bay waterfront,and other urban settings at a range of prices with the average 1994 price for a single family home amoderate $67,498.

Unemployment rates for the Pensacola MSA since 1991 have been lower than both theState ofFlorida and national rates, averaging a little more than 5% during that period. EscambiaCounty is home to Armstrong, Monsanto, Champion International, and First Data Corporation,three regional health care centers, and a substantial military structure including the Naval AirStation of Pensacola, Saufley Field, Corry Station, and Whiting Field. The County is the home of“The Blue Angels” the Navy’s flight demonstration team and the National Museum of NavalAviation.

The recent decisions of the federal Base Closure and Realignment Commission haschanged the face of the military presence in Escambia County. With the closure of the NavalAviation Depot (NADEP) over the next few years approximately 3,525 jobs will be lost. However,the Commission also recommended the consolidation ofNavy training and the Naval AirTechnical Training Center (NATTC) will relocate to Escambia County from Memphis, Tennesseeresulting in a gain of 2,200 permanent military and civilian positions and 5,000 temporary militarystudent positions. The relocation is now underway. The Pensacola Area Chamber of Commercehas developed a five year marketing plan which focuses on the development of industrial,analytical instrumentation, telecommunications, paper, chemical and fabricated metal productsindustries to balance the impact of military realignments on the economy.

The educational facilities of the University of West Florida, Pensacola Junior College, theGeorge Stone Vocational Technical Center, Pensacola Christian College, and Troy StateUniversity-Florida Region provide the numerous resources needed to supply industry with a cadreofwell-trained workers. The West Florida Regional Library System with five libraries augmentsthe University‘s library collections which are opened to the public.

Escambia County has several commercial and industrial parks. The newest, MarcusPointe Commercial Park, is operated by County government as an enterprise fund and has beendesignated as an “upscale” park with underground utilities, central drainage, rail access and well-landscaped common areas. The County has recognized the need to identify additional acreage tomake available for development and the Pensacola Area Chamber of Commerce is involved inidentifying potential sites. Ellyson Industrial Park has little space remaining for development asthe County has used a series of innovation and creative techniques to sell the land and create newjobs.

And finally, if one does tire of the natural recreation offered by the pristine shoreline, thePensacola Civic Center, the Saenger Theatre and the Bayfront Auditorium offer a variety ofperformances including those of the Pensacola Symphony Orchestra. The County Commissionrecently authorized the construction ofa professional ice rink to attract a professional ice hockeyteam. On March 18, 1996, it .was announced that the Nashville Knights, an East Coast HockeyLeague team, will begin play at the Center in the fall of 1996.

MAJOR INITIA TIVES

Fiscal year 1995 was a year of transition for Escambia County. Afier a grand jury indictedthe Comptroller, special legislation abolished the office as of July 31, 1995 and, in accordancewith State Constitution and Statutes, the Clerk of the Circuit Court was appointed ChiefFinancialOfficer. The indictment of the former Comptroller, who pleaded nolo contendere on September28, 1995, came about because ofvarious investments in derivative securities which resulted in theloss ofapproximately $14 million and along term computer lease was executed without Board ofCounty Commissioner’s approval. The Grand Jury report was also critical of the management ofthe Comptroller’s oflice and the lack ofan effective internal audit function. Much of thederivative loss was suffered by the County’s Local Option Sales Tax Fund which encompasses themajor Capital Project Program for Escambia County. Then in August and again in October the areawas visited by hurricanes, leaving serious damage to the public infrastructure, but fortunately noloss of human life. All of these challenges presented the opportunity for the new managementteam to undertake and achieve major improvements, many of which continue.

The County adopted on July 6, 1995, a new investment policy which is consistent withFlorida Statutes and which sets up important checks and balances and is discussed morecompletely in the section of this letter on cash management.

The County absorbed the derivative loss and internally financed approximately $10 millionfor the repairs ofCounty infrastructure and emergency response costs of the hurricanes. FEMAhas been billed $2.2 million to date with another $2 million already received. The County hasprocessed all Damage Survey Reports (DSR) to recover eligible costs. Insurance coverage wasavailable to pay for most of the damage to the Civic Center roofand interior. The CountyCommission authorized a bank qualified line of credit for $9.6 million with a local bank to providea cash flow to meet continuing costs to be reimbursed in the future from FEMA funds.

Escambia County has undertaken a major capital program to make improvements to itssanitary landfill to meet all environmental standards of the Environmental ProtectiOn Agency

(EPA) and the State of Florida Department of Environmental Protection. Many of theimprovements which were complete were destroyed by the hurricanes and are being rebuilt. Oncethe rebuilding is completed, the County will resume construction of the remaining improvements.Financing will come from the line of credit which will be paid for from landfill revenues or othernon-ad valorem sources.

The Commission authorized a ‘fast track” program to address critical drainage projects aswell as road resurfacing projects needed County wide. A system of task order contracts was issuedto provide architectural and engineering services for parks and other public works projects.

. Drainage, roads, parks, and an addition to the overcrowded judicial center are just a few ofthe categories of capital outlay programs funded by the Local Option Sales Tax (LOST) fundswhich were approved by referendum in 1992 for seven years. While some funding was lost to thederivatives, revenue collection has been strong and it is now anticipated that all original projectswill be completed prior to the expiration of the LOST authorization. LOST funds can also be usedto fund public safety capital projects such as ambulances and sheriffs’ vehicles. A sub station forthe Sheriff was built at Pensacola Beach from this source anticipating an improved delivery ofservice to our beach residents. -

The County Commission has authorized staff to proceed with the selection, procurementand installation of a UNIX based financial management system which through a Wide AreaNetwork will provide on line, real time financial information to operations managers. The new .system which integrates not only financial systems but also geographic information systems (GIS)will go live in April 1996 some six months afier authorization. A steering committee representingall users of the system meets periodically to work out administrative details. This closecoordination by members of the Clerk’s office and the Commission staff ' provided theenvironment for successful conclusion ofthis project.

In March 1996, the Clerk of the Circuit Court entered into a contractual public-privatepartnership to provide County-wide internal auditing services utilizing community-based firms ofCertified Public Accountants. A comprehensive internal audit program will be undertaken whichincludes revenue auditing for critical revenues such as the Tourist DeveIOpment Tax levied onrental of hotel rooms and the like. The contract will provide for routine and periodic audits ofcash, expenditures, payroll, and systems of internal control at a fraction of the cost allocatedformerly for in-house staffing.

Department locus. Escambia’s Department of EmergenCy Preparedness certainly earnedtheir pay during August and October 1995. JeffMullendorf, Chief, Emergency Management,received the Employee of the Year award afier spending 48 hours nonstop managing theEmergency Operations Center in the absence of his department director during the event calledHurricane Erin. During 1995 the Emergency Operations Center was renovated with a moreefficient work flow in mind and extensive in depth cross training was provided for staff. Inaddition, a mock hurricane drill called “Hurricane Zack” was conducted in June of 1995. DuringHurricane Erin, stafi' manned the Emergency Operations Center handling five times the usualnumber of hotline calls with the assistance of family and other county employee volunteers. TheDepartment was nominated by County and City ofPensacola officials for The National

Emergency Management Award from the National Hurricane Conference. The Department wasfeatured in the Weather Channel’s documentary titled Seasons afStarms. As previously

discussed, no life was lost and serious injury did not occur. Good planning and training paid big

dividends.

FINANCIAL INF0RMA TI0N

Management of Escambia County is responsible for establishing and maintaining an

internal control structure designed to ensure that the assets of the County are protected from loss,

theft, or misuse and to ensure that adequate accounting data are compiled to allow for the

preparation of financial statements in conformity with generally accepted accounting principles.

The internal control structure is designed to provide reasonable, but not absolute, assurance thatthese objectives are met. The concept of reasonable assurance recognizes that: (l) the cost of a

control should not exceed the benefits likely to be derived; and (2) the valuation of cost andbenefits requires estimates and judgments by management.

As a recipient of federal and state financial assistance, the County is also responsible for

ensuring that an adequate internal control structure is in place to ensure and document compliancewith applicable laws and regulations related to these programs. This internal control structure is

subject to periodic evaluation by management. The internal audit contract with a private certified

public accounting firm will provide for this evaluation in lieu of in-house stafl‘.

As part of the County’s single audit, described earlier, tests were made of the County’s

internal control structure and of its compliance with applicable laws and regulations, including

those related to federal financial assistance programs. Although this testing was not sufficient to

support an opinion on the County‘s internal control system or it’s compliance with laws and

regulations related to nonmajor federal financial assistance programs, the audit for the year ended

September 30, 1995 disclosed no material control weaknesses or material violations of laws and

regulations.

In addition, the County maintains extensive budgetary controls. The objectives of these

controls are to ensure compliance with legal provisions embodied in the annual appropriated

budget approved by the Board ofCounty Commissioners. The County adopts formal budgets for

all funds prior to October 1 of each fiscal year. During the year the County Administrator approves

intra departmental budget amendments that do not change the department total budget or change

the personal services budget. Budget amendments affecting personal services or reserve forcontingencies must be approved by the Board. Supplemental budgets for revenues not anticipatedmust also receive Board approval. Encumbrance accounting is employed as an extension of formal

budgetary integration in the General Fund, Special Revenue Funds, and Capital Project Funds.

Appropriations lapse at year end but outstanding encumbrances are generally reappropriated as a

part of the following year’s budget. The County’s Law Library does not use encumbrance

accounting for its operations. The elected officials funded as a part of the County’s annual budget

maintain their own budgetary systems consistent with the requirements of state law.

As demonstrated by the statements and schedules included in the financial section of this

report, Escambia County continues to meet its responsibility for sound financial management. It

Should be noted that during fiscal year 1994 the County closed out 32 special revenue fundsconsolidating the activities in the general or enterprise funds presenting only the minimumnumber of funds required to demonstrate legal compliance. Dollars presented in this letter and inthe financial statements are stated in thousands. '

General Government Functions and General Fund Balance. The following schedulepresents a summary of general fund, special revenue funds, debt service funds and capital projectsfunds revenues for the fiscal year ended September 30, 1995.

Increase Percent ofPercent of (Decrease) Increase

M Amount Total from 1994 (Decrease!

Taxes $87,144 54 % $ 9,443 12 %Licenses and permits 486 - 152 45Intergovernmental 44,082 27 6,169 - 16Charges for services 8,492 6 1,660 24Fines 4,107 3 542 15Special assessments 4,898 3 (1 12) ‘ (2)Interest 4,169 3 1,164 3 5Gain on sale ofinvestments 2,649 See comments which follow1Miscellaneous 5,219 A 2,377 88Total $161,246 100 0/o $21,395

The largest dollar-value increase in revenue came from taxes, which include property tax,Local Option Sales Tax and franchise fees. The County’s millage rate of 8.817 for generaloperations remained unchanged from 1994 but the millage for the municipal services taxing unitincreased by .238 mills. The Local Option Sales Tax revenue increased approximately 13%yielding $2.4 million more in 1995. In addition, the County again collected franchise fees onelectric services yielding more than $6 million in 1995.

Intergovernmental revenue sources include gas tax, sales tax, tourist development bed tax,grants (primarily from the Federal Housing and Urban Department) and hurricane damage costreimbursements from the Federal Emergency Management Agency (FEMA). Increases in thiscategory of revenue were derived from a 16% increase in gas tax; approximately a $1 millionincrease in federal grants offset by some decreases in state grants: the receipt or accrual of $2.2million in FEMA reimbursements; and a 10% increase in tourist development bed tax.

The major portion of increased miscellaneous revenue was derived from a settlement of theCounty’s lawsuit against its former auditors with regard to the derivative losses suffered by theinvestment portfolio of the County. The firm paid $1.7 million in settlement.

Interest income and gain on the sale of investments reflect a major improvement over the1994 results. During fiscal year 1994, the County wrote down the book value of the derivativeportfolio by $14,941, 385, taking the loss for that fiscal year. The derivatives were sold to meet theCounty’s operational cash flow during fiscal year 1995. The gain recorded in 1995 was created in

part by some market recovery of the value written off in 1994 prior to the actual sale of thesecurities.

The following schedule presents a summary of general fund, special revenue funds, capitalprojects funds, and debt services expenditures for the fiscal year ended September 30, 1995.

Increase Percent ofPercent (Decrease) Increase

Uses Amount Total from 1994 (Decrease)

Current:General government $32,667 24 % $ 2,953 10 °/oPublic safety 43,783 3 5 5,914 14Physical environment 3,293 2 739 29Recreation 616 - (879) (58)Transportation 16,046 12 2,951 23Economic environment 6,966 5 2,051 41Human services 4,951 3 418 9

Debt service 9,504 7 (623) (5)Capital Outlay 15,212 _11 18,785) (3 6)Total $138,038 1 0% 5 4,739

Public safety costs increased during 1995 primarily due to the approval of twentyadditional sheriff deputies by the Board of County Commissioners to improve upon the county-wide law enforcement and crime prevention services. As previously addressed, the County alsoapproved and built a new sheriffs sub station at Pensacola Beach to improve response times andpatrol.

Transportation expenditures increased reflecting the County’s commitment to providing awell maintain county roadway system and improved drainage and traffics signalization.

Increase in expenditures for economic development reflects, in part, a restructuring of theC0unty’s Growth Management Department to provide improved zoning in the northern area of theCounty and the new federal grants from HUD to rehabilitate housing or build new moderatehousing. Physical environment expenditures reflect a portion of the financial impact of HurricaneErin on the County’s infrastructure.

Debt service reductions reflect the payoff of certain notes outstanding from previous years.

Capital outlay programs were delayed in 1995 until such time as the impact on the LOSTfunds from the derivative loss could ascertained and , after that,disruption caused by the arrival oftwo hurricanes.

...

—..

g.

——r

..-

,..

.W

And finally, the General Fund’s fund balance as of September 30, 1995 was increased by$10,025 million to $12,041 million or approximately 15% of current operating expenditures.

Enterprise Operations. The County operates a landfill, The Pensacola Civic Center, itscommercial and industrial parks, ambulance services and certain of its planning and zoning.operations as enterprise funds. The Santa Resa Island Authority is also reported as an enterprisefund, . .

The Perdido landfill is the only active location for disposal of solid waste in EscambiaCounty but it does currently compete with a landfill in the neighboring state ofAlabama in the

. absence offlow control. Four other landfills have been or are in the process of being capped andclosed. The estimated long term portion of the liability for long term closure and maintenancecost for all locations is approximately $14.2 million which is anticipated to be paid for out offuture revenue cash flows. In addition, the County is evaluating the prospective of contracting outthe management of the Perdido landfill, with the goal of restructuring and reducing operatingcosts. This enterprise fund has no debt supported by revenue from operations. The fund isrepaying a loan from other funds which resulted from a refunding ofan earlier bond issue.

The Civic Center is supported by an allocation of Tourist Development Bed Tax andrevenue generated from shows and events. The center has more than $6 million of long term debtwhich is paid from the bed tax. Revenues are not pledged. Renewal and replacement funds arecontributed from the collections of the bed tax. In March 1996 the Board ofCountyCommissioners entered into a lease with an East Coast Hockey League team which will producean estimated annual cash flow ofapproximately $350,000 thus allowing for a reduced reliance-onbed tax for operations and elimination of the retained earnings deficit of $3.3 million. A one centincrease in the bed tax has been levied for three years to fund the construction of the ice hockeyrink facilities in the center at an anticipated cost of $2 million. The Civic Center is administered bya private management contract.

The County provides ambulance and Emergency Medical Services (EMS) through theCounty. Ambulance acquisition is fiinded, in part, by Local Option Sales Tax. The County isconcerned about the changing medical services delivery system faced nationwide and havecharged the County Administrator and staff to bring forth proposals which will provide for morecost effective service delivery in the future. Retained earnings for this fund is less than $700,000 7or 19% of assets indicating a heavy reliance on contributions from other funds and to a lesserextent on shert terrn debt.

The Economic Development Enterprise Fund buys, develops and sells real property tocommercial and industrial firms wishing to locate or grow in Escambia County. The enterprisesupports approximately $5 million of notes payable and has retained earnings of $329,371..Interest on the note outstanding was paid by the Council of 100 group from the Chamber ofCommerce during fiscal year 1995. In firture years revenue will cover debt serviCe.

The Santa Rosa Island Authority administers the leaseholds on land owned by the Countyat Pensacola Beach and manages the Bob Sikes Toll Bridge for Escambia County. Residents andbusiness owners lease County owned land upon which residences and commercial structures are

built. The annual fee pays for services rendered to the tenants and other capital improvements notfunded from other sources of the County. The governing board is appointed by the Board ofCounty Commissioners. The Authority has no long term debt and has retained earnings of morethan $4 million. Improvements to Via Deluna Drive and the Beach Casino were projectsunderwritten by Authority resources and road bond proceeds in 1995. The Authority is currentlystriving to rebuild the beach’s recreational areas in time for the summer vacation season.

Pension Fund. Virtually all of Escarnbia County’s employees are covered by the FloridaRetirement System, a non-contributory multi-employer cost sharing public employees’ retirementsystem. The County’s contribution in 1995 of $3,318,419 represents less than one percent of thetotal contributions to the system. The unfunded pension benefit of the System as of June 30, 1995is $5.7 billion.

Debt Administration. Escambia County has no general obligation debt outstanding. Totaldebt supported by sales, gas, and tourist development bed taxes total $91.6 million orapproximately $327.00 per capita. The County has insured most of its revenue indebtedness andenjoys an AAA rating as a result. In recent years the County has not sought or received a ratingfrom any municipal rating agency. The County has met and complied with all technical andfinancial covenants including in its bond contract, including required cash deposits for reservesnot covered by insurance contracts.

Debt for the Bob Sikes Toll Bridge is uninsured and unrated and is supported by tolls andgas tax. While the hurricanes disrupted the flow of traffic across the bridge and impacted tollcollections, all debt service payments have been made timely. The bridge was not damaged by thestorms. A new collection system was installed at the toll booths to increase accuracy in thecollection of toll revenue.

Cash Management Policies and Practices. Escambia County lost more than $14 millionas a result of investments in derivatives made by the former Comptroller, who was indicted andplead nolo contendere On three counts related to those investments. In a proactive manner, theBoard ofCounty Commissioners sought assistance from the Governor’s office, who appointed aninterim Comptroller until special legislation could be approved which abolished the office. Theinterim Comptroller was in office until July 31, 1995. During this tenure, the County, with theassistance of professional investment advisors, evaluated cash flow needs and the markets forderivatives, sold all but two of the securities in June 1995.

Prior to July 6, 1995, when the Board ofCounty Commissioners enacted a new investmentpolicy by ordinance, the County Comptroller invested surplus funds in collateralized mortgageobligations (CMO’s)including principal-only strips, interest-only strips and inverse floaters. Theformer Comptroller also invested in reverse repurchase agreements. In absence of a formal policy,none of the above investments are allowable under Florida Statutes for county governments inFlorida.

At fiscal year end, the County’s portfdlio consisted primarily ofUS. Treasury securities,Certificates ofDeposit and investment in securities held by the Florida State Board ofAdministration Local Government Pool. The investment policy sets forth all criteria for approved

..

investments; limits on percent of total portfolio that can be in one category of investment; limitson the percent of total portfolio that can be placed with only one institution; and the internalcontrol procedures such as “delivery versus payment” and “custodial arrangements”. The policyalso requires monthly reporting of portfolio activity to the Board by the Clerk of the Circuit Court

and it provides for an investment advisory committee comprising volunteer citizens, the CountyAdministrator, and the Clerk of the Circuit Court. The committee meets quarterly and reviewsInvestment activity. The members may make recommendations to the County with regard tochanges in the portfolio structure.

In spite of the derivative loss the County earned approximately 5.5% on its portfolio thisyear. At year end cash and investments for the County totaled approximately $97 millionincluding unrestricted assets, restricted assets, and cash on deposit with fiscal agents.

The Board of County Commissioners also consolidated all of its checking and other cashaccounts under a single cash management contract with SunTrust Bank ofWest Florida, NA. Thecontract represented the results of the very first bid for banking services undertaken by the Countyand the introduction of professional corporate cash management practices into County practice.The pooled arrangement allows the County the opportunity to maximize the investment oftemporarily idle cash in sound financial securities. Management is committed to a system ofappropriate checks and balances governing its investment practices so that never again will it faceloss of principal.

RiskManagemem. Escambia County has established a risk management program to retainsome risk of certain claims against the Board of County Commissioners, the ConstitutionalOfficers, Civil Service Board, and the Santa Rosa Island Authority including workerscompensation, and casualty and property. This year the County contracted for and received it’sfirst actuarial study of the programs and reserves and liabilities for claims incurred but not reportedwere adjusted to the amounts derived from the study. The accumulated deficits in the relatedinternal service funds approximate $4.7 million which will need to be liquidated over the nextfive-year period in order to establish appropriate solvency for the funds. Obtaining the actuarialstudy , which will be renewed annually to track progress, is the first critical step toward meetingthat goal.

The County also entered into a new cost-cutting arrangement for delivery of group healthcare for its employee groups which is estimated to save the County up to $3 million in premiumsover the next three years. Iflevel funding is maintained for the internal service fund, these savings,which began to accrue to the County as of October 1, 1995, will also help offset the deficits.

An finally, the County Administrator authorized a “peer review” of the risk managementdivision to identify process improvements which can be undertaken to deliver additionalopportunities for efficiencies.

OTHER INFORMA TI0N

Independent Audit. State statutes require an annual audit by independent certified publicaccountants. The firms of Coopers and Lybrand, LLP and O’Sullivan and Hicks were selected by

xxiii

\‘.\

the Board of County Commissioners to audit the County and it's Constitutional Officers. Theauditor’s report on the general purpose financial statements and schedules is included in thefinancial section of this Report. The auditor’s reports on internal controls and compliance withapplicable laws and regulations can be found in a separately issued report. Audit reports forcomponent units, joint ventures and the individual constitutional officers are on file with the Clerkto the Board.

Awards The County did not apply for the Government Finance Officers Association(GFOA) Certificate of Achievement for Excellence in Financial Reporting for the fiscal year endedSeptember 30, 1994 as its annual audit was not completed until November, 1995 due to the changein auditing firms and the accounting and financial issues related to the derivative losses. TheCounty previously has received the Certificate for thirteen consecutive years for fiscal years priorto September 30, 1994. In order to be awarded a Certificate of Achievement, Escambia Countymust publish an easily readable and efficiently organized comprehensive annual financial report.

A Certificate of Achievement is valid for a period of one year only. Therefore, we havenot included a reproduction of the Certificate received by the County for fiscal year endedSeptember 30, 1993. We believe that our current comprehensive annual financial report doesmeet the Certificate of Achievement Program’s standards and we are submitting it to the GFOA todetermine its eligibility for another certificate.

In addition, the County‘s Budget staff has submitted the Budget prepared for the fiscal yearending September 30, 1996 to the GFOA’s Award for Distinguished Budget Presentation Programfor consideration. In order to qualify for the Award, Escambia County’s budget must be judgedproficient in several categories including policy documentation, financial planning andorganization. '

Acknowledgments. The preparation of this report could not have been accomplishedwithout the dedicated services of the entire staff of the Clerk of the Circuit Court’s FinanceDepartment and the staff of the County’s Office ofManagement and Budget. We would like toexpress our appreciation for those efforts and those of the audit team whose skill guided theCounty through two rather difficult audit periods. In particular, due credit also is given to theBoard of County Commissioners and the Citizens ofEscambia County for their interest andsupport during the transition of The Finance Department after the abolishment of theComptroller’s Office.

The Sea Oat has anchored itself and the dunes will return to the emerald shores ofEscambia County.

Respectfully submitted,

.0, q . n /5 ., u. 1.x“? 1 .apt-5;, we l [555?” l1»'?"~--.-.Ernie Lee Magaha .Clerk of the Circuit Court

S san M. Miller, CPA, CGFO, CGFMDirector of Board Services

CITIZENS OF ESCAMBIACOUNTY

I I I I I ISUPERVISOR OF

ELECTIONSTAX PROPERTY BOARD OF COUNTY JUDICIALSHERIFFCOLLECTOR APPRAISER COMMISSIONERS SYSTEM

CLERK OF CIRCUITCOURT

County Administrator ll

Public Works 8. Land Management AgencyAssistant County Administrator

Community 8: Administrative Services AgencyAssistant County Administrator

Environmental Resources Management Department

Growth Management Department

Neighborhood Services DepartmentPublic Works Department

Administrative Services GroupCommunity Services Department

Facilities Management DepartmentPublic Safety Department

Finance

(This page intentionally left blank.)

FINANCIAL SECTION

-4

5,:

«4,.

4-

-_’-

‘-

FINANCIAL SECTION

This section contains the following subsections:


GENERAL PURPOSE FINANCIAL STATEMENTS

COMBINING STATEMENTS - BY FUND TYPE

COO ers flVAG’SULLrt/AN linens&Ly rand VQQWCeHUied l’ublic Accountants

a professional services firm

The Honorable County CommissionersEscarnbia County, Florida

We have audited the accompanying general purpose financial statements of Escambia County, Florida, as of and for theyear ended September 30, 1995. These general purpose financial statements are the responsibility of Escambia County,Florida, management. Our responsibility is to express an opinion on these general purpose financial statements basedon our audit. We did not audit the financial statements of the expendable trust fund which statements reflect totalassets of $366,393 as of September 30, 1995, and total revenues of $237,904 for the year then ended. Furthermore, wedid not audit the financial statements of the following component units, as of and for the year ended September 30,1995, which statements reflect total assets and total revenues as displayed below:

Total Total Type ofAssets Revenues Component Unit

Escambia County HousingFinance Authority 33 1.092.431 $ 187,301 Proprietary Fund Type - Discrete

Escambia County HealthFacilities Authority $ 20,416 $ 8,937 Proprietary Fund Type - Discrete

Santa Rosa Island Authority S 6,599,748 $ 3,032,779 Proprietary Fund Type - Blended

Those financial statements were audited by other auditors whose reports have been furnished to us, and our Opinion onthe general purpose financial statements, insofar as it relates to the amounts included for the expendable trust fund inthe fiduciary fund type and for the component units in the proprietary fund types - enterprise and component unitcolumns, is based on the report of the other auditors.

We conducted our audit in accordance with generally accepted auditing standards and GovernmentAuditing Standardsissued by the Comptroller General of the United States. Those standards require that we plan and perform the audit toobtain reasonable assurance about whether the general purpose financial statements are free of material misstatement.An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general purposefinancial statements. An audit also includes assessing the accounting principles used and significant estimates made bymanagement, as well as evaluating the overall general purpose financial statement presentation. We believe that ouraudit and the reports of other auditors provide a reasonable basis for our opinion.

In our opinion, based on our audit and the reports of other auditors, the general purpose financial statements referred toabove present fairly, in all material respects, the financial position of Escambia County, Florida, as of September 30,1995, and the results of its operations and the cash flows of its proprietary fimd types for the year then ended, inconformity with generally accepted accounting principles.

In accordance with Government Auditing Standards, we have also issued a report dated February 2, 1996 on ourconsideration of Escambia County, Florida's internal control structure and a report dated February 2, 1996 on itscompliance with laws and regulations.

Coopers 3| Lybrand L.L.P.. a registered limited liability partnership, is a member lirrn oi Coopers & Lybrand (International).

Our audit was made for the purpose of forming an opinion on the general purpose financial statements taken as awhole. The combining and individual fund and account group financial statements and schedules listed in the table ofcontents are presented for purposes of additional analysis and are not a required part of the general purpose financialstatements of Escambia County, Florida. Such information has been subjected to the auditing procedures applied in theaudit of the general purpose financial statements and, in our opinion, is fairly presented in all material respects inrelation to the general purpose financial statements taken as a whole.

%,Wz.zfl «Mm- MOrlando, Florida . Pensacola, FloridaFebruary 2, 1996 February 2, 1996

Escambia County, Florida

GENERAL PURPOSE FINANCIAL STATEMENTS

COMBINED FINANCIAL STATEMENTS

September 30, 1995

The combined - overview financial statements are presented to provide a perspective ofthe financial position and results of operations of Escambia County as of September30, 1995, and for the year then ended. Although each fund is a separate legal entity,a memorandum combined total for all funds is included in these statements and ispresented for informational purposes only. In addition to the combined - overviewstatements, this report includes separate subsections presenting combining statementsof each fund type.


COMBINED BALANCE SHEET - ALL FUND TYPES, ACCOUNT GROUPSAND DISCRETELY PRESENTED COMPONENT UNITS

Assets and Other Debits

Cash and cash equivalentsEquity in pooled cash and investmentsCash with fiscal agentInvestmentsUnreimbursed juror and witness payrollReceivables (net of uncollectibles):

AccountsNotesAccrued interest

Due from other fundsDue from other governmental unitsinventoryDocumentary stampsPrepaid expensesOther current assetsRestricted assets:

Cash and cash equivalentsEquity in pooled cash and investmentsInvestmentsDue from other funds

Fixed assets (net of accumulateddepreciation)

Other assets:Mortgage notes receivableNotes receivableAdvance to other fundsIntangible assetsDeferred charges-landfill closure andlong-term care

Leases held for redevelopmentOther debits:Amount available in debt service fundsAmount to be provided for

retirement of general long-term debtTotal assets and other debits

September 30, 1995

Governmental Fund Types

DebtService

SpecialGeneral Revenue

$5,216,993 $0 $012,695,752 7,488,569 5,781,320

0 0 o0 193,060 00 0 0

1,170,908 580,273393 88,641

6,449 7535,103,362 3,136,1591,635,950 4,255,269

586,002 386,16214,648 0

0 02,327 29,672

498,97

00

00

00

00

0

90

00

GO

OD

GO

OD

C) O O

00

2,112,6790(

30

00

GO

OD

00D

D

00

0 0 0

0 0 0$26,432,784 $16,158,558 $8,392,969

CapitalProjects

$041,914,659

0796,892

0

20,1 5900

1 1 ,828,4962,883,972

00

00

00

00

00

00

00

0

0$57,444,178

Primary I

Proprietary Fund Types I

Enterprise

$2,156,3195,073,484

000

1 ,685,33554,98140,579

4,204,83848,248

143,9750

41 .7230

407,7032,980,790

00

37,520,944

0588.141

0224,964

1 1 ,486,940362,381

0

0$67,021 ,345

InternalService

2,579,59490,311

1 £53,723

114245 I

$4,743,372 '

GovernmentFiduciary

Fund T as

Trust andI Agengy

$3,536 .993154,387

6,755,686 .253.180

9.019

32.7240

9361 .89033.36720,669

000

00

00

00

00

00

0

0310853.008

Account Groups

GeneraiFixed Assets

$0000

00

00

00

00

00

00

0

335,848,742

0000

00

0

0

GeneralLong-term

Debt

00

00

00

00

00

00

00

00

00

00

00

00

8,121,642

89,838,035$335,848,742 $97,959,677

Totais(Memorandum

OnPrimary Government

510,910,30573,108,171

6,755,6861,243,132

9,019

3,489,537144,01547,874

24,833,7158.862.1671 .136,808

14,64841 .72331 .999

407,7035,560,384

90.31 11 353,723

373,483,931

0588,141

2,112,679224,964

11,466,940362,381

8,121,642

89,838,035$624,859,633

Component Units

EnterpriseEscambia County Escambia CountyHeusing Finance

Authon't!

$29,29100

733,3260

m u: (.0 *4

7

00

00

00

00

16,743000

20,224

286,910000

00

0

0$1,092,431

Heaith FacilitiesAuthority

$20,416

00

00

00

00

00

00

00

00

00

00

00

00

O

0$20,416

EXHIBIT 1

Totals(MemorandUm

OnRgporfinggntity

$10,960.01273,108,1716,755,6861,976,458

9,019

3,495,474144,01547,874

24,833,7158,862,1671,136,808

14,64841 .72331 .999

424,4465,560,384

90.31 11 £53,723

373,504.1 55

286,910588,141

2.1 12.679224.964

1 1 ,486,940362,381

8.121.642

89,838,035$625,972.480

Escambia County. Florida


LiabilitiesVouchers payableNotes payableContracts payableSalaries and benefits payableCompensated absencesAccrued tax payableDeferred compensationDepositsDue to other fundsDue to other governmental unitsDeferred revenueAdvances for jury and witness payrollOther current liabilitiesPayable from restricted assets:

DepositsAccrued interest payableLandfill closure and long-term carepayable

Current portion of bonds payableCurrent portion of notes payableOutstanding claims payable

Long-term liabilities:Advance from other fundsNotes payable (net of current portion)Landfill closure and long-term care

payableDeferred revenueRevenue bonds payable (net of

current portion)Lease Iiabitites (net of current

maturities)Compensated absences andbenefits payableTotal liabilities

September 30. 1995

General$1 £60,534

010.694

2.762.698348.556

1 .0410

83,9658,779.26?

436.7668.763

00

0°0

0C

OC

O

0

O14.392384


SpecialRevenue$2,015,846

01 17.501662.105

48.12500

8,9475.570.055

60,1862.653.307

00

00

00

0°

00

0

o1 1 .136.072

DebtService

$0

271.32

OO

OD

NO

OO

OO

OO

OD

OO

DD

00

DC

)

0

0

0271.327

CapitalProjects

3840.4010

360.482

OO

DO

O

6.754.2666.681

20.62100

DO

00

00

DO

0

07.982.451

Primary

Proprietary Fund Types

Enterprise$1 .211 .941

153.40814.351

363.8251 18,51 5

1 1 .5640

70,8384.286.652

5.498456,600

00

111.628119.093

2.744.151230.000121 ,528

0

2.112.6795.138.367

11.486.9401.350.113

6.121.592

0

747.1753§.976.458

lntemalService$21 9 .284

_n P

CO

CO

NO

OC

OW

OO

D

9.087.89

D

0

0

30.210_9.415.982

l I GovernmentFiduciary

Fund Types

I Trust andAgency

$45,4720000

1,1336,755,6861,917,5841,058,487

660,1480

54,999124,151

DD

---

00

00

CD

C)

0

0

010,617,660

Account Groups

GeneralFixed Assets

50

00

00

00

00

00

00

CO

00

00

OO

OC

O

GeneralLong-term

Debt(0

00

00

00

00

00

00

0D

O0

00

0

661,370

00

85,500,000

381,910

11,416,39797,959,677

Totals(Memorandum

Only)Primary Government

$6,293,478153,408503,028

3,799,095515.196

13.7386,755,6862,081,334

26,787,4381 ,170,0183,139,291

54,999124,151

111.628119,093

2,744,151230,000121.528

9,087,898

2.112.6795,799,737

11,486,9401,350,113

91,621,592

381,910

12,193,782188,751,911

Component Units

EnterpriseEscambia CountyHousing Finance

Authority$3,191

00

00

00

00

00

00

00

00

OO

00

3.191

Escambia CountyHealth Facilities

Authority

090

00

00

00

00

00

00

$0

00

00

OD

EXHIBIT 1

Totals(Memorandum

OnReporting_Enu'ty

$6,296,669153.408503,028

3,799,095515.196

13.7386,755,6862,081,334

26,787,4381 ,170.0183,139,291

54,999124,151

111,628119,093

2.744.151230,000121,528

9,087,898

2.112.6795.799,737

11,486,9401.350.113

91,621,592

381,910

1Q93.782188,755,102


Equity and Other CreditsOther credits:

Investment in general fixed assetsEquity:

Contributed capitalRetained earnings:Reserved for contingenciesReserved for debt service and renewal

8. replacementUnreserved (accumulated deficit)

Fund balances:Reserved for encumbrancesReserved for advance to other fundsReserved for debt serviceUnreserved:

Designated for capital projectsDesignated for working capitalUndesignatedTotal equity (accumulated deficit)

and other creditsTotal liabilities, equity and other

credits


September 30, 1995


DebtService

SpecialGeneral Revenue

$0 $0 $0

0 0 0 .

1,619,741 00 2,112,679

6,008,963

92,65600 0

105,053 011,842,791 5,642,219

0 (2,239,474) 00

0

12,040,500 5,022,486 8,121 ,642

$26,432,784 $16,158,558 $8,392,969

The accompanying notes are an integral part of the financial statements.

Primary

Proprietary Fund Types

InternalService

CapitalProjects Enterprise

$0 $0 $0

0 26,106,397 7,489

0 407,703 0

937,996 02,592,791 (4,680,099)D

C)

5,295,003 00 0O 0 00

0

45,014,395 00 0

(847,671) 0 CO

O

49,461 ,727 $044,887 (4,672,610)

$57,444,178 $67,021,345 $4,743,372

GovernmentFiduciary

Fund Types

Trust andAgeng

I ‘°0

O

00

240,348

240,348

$10,858,008

IIIIIIIIIIIII

Account GroupsGeneral

General Long-termFixed Assets Debt

$335,848,742 $0

0 , o

(D

CO

D

33§@4§l42 0

$335,848,742 $97,959,677

Totafs(Memorandum

OnPrimgy Government

$335,848,742

26.1 13,886

407,703

937,996(2,087,308)

7,007,4002,1 12,6796,008,963

45,1 19,44817,435,010(23454293

435107.722

$624,859,633

Component Units

EnterpriseEscambia County Escambia CountyHousing Finance

Authority

$0

0

0

01 ,089,240

000

O00

1 ,089,240

$1 £92,431

Health FacilitiesAuthoriy

$0

0

0

020,416

000

000

20,416

$20,416

EXHIBIT 1

Totals(Memorandum0 .

____ML__Reporting Enggy‘

$335,848,742

26.1 13.886

407,703

937,996(977,652)

7,007,4002,1 12,6796,008,963

45.1 19,44817,485,010(2,846fl7)

43721 7&8

$625,972,430


COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES INFUND BALANCES - PRIMARY GOVERNMENT -

ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUND

Year Ended September 30, 1995

Revenues:TaxesLicenses and permitsIntergovernmentalCharges for servicesFines and forfeitures'Miscellaneous

Total revenues

Expenditures:Current:

General governmentPublic safetyPhysical environmentTransportationEconomic environmentHuman servicesCulture and recreation

Debt serviceCapital projects

Total expenditures

Excess (deficiency) of revenueover expenditures

Other financing sources (uses):Note proceedsLease purchase proceedsOperating transfers inOperating transfers out

Total other financing sources (uses)

Excess (deficiency) of revenuesand other sources overexpenditures and other uses

Fund balances at beginning of yearFund balances at end of year

General

$55,822,284485,414

22,030,4866,450,6162,780,1714,806,654

92,375,625

30,969,91338,788,503

442,7891 533,3621 059,3824,522,228

586,004404,738

0”@631 9

14%,706

034.091

2,654,75146,732,903)

(4,044,061)

10,024,645

2,015,855$12,040,500

SpecialRevenue

$8,334,7200

19,489,9732,041 .4511 ,327,2016,581 .516

37,774,861

1 696,9929,994,2802,709,104

14,512,2785,907,007

428,79430,000

1 ,080,0230

36,358,478

1,416,383

00

2,413,892_(6,583.657_)_

Governmental Fund TypesDebt

Service

$000o0

930,857930,857

000000097,835,780

1,835,739

($204,932)

00

6,878,2260

(4,169,765) 6,878,226

123531.382L

7 375,868$5,022,486


(26 .706)

8,148,348$8,121,642

CapitalPMects

$2,987,0680

2,560,94800

4,616,26130,164,277

00

140.7090000

183,85415,212,36415,536,927

14,627,350

353,0000

2,491,731(1,050,390)1,794,341

16,421 .691

33,040,036$49,461 ,727

FiduciaryFund Type

Expendable (MemorandumTrust

$000

107,6140

130,290237,904

0177,995

0o0ooo

4 0177,995

59,909

59,909

180,439$240,348

EXHIBIT 2

Totals

Only)

$87,144,072485,414

44,081,4078,599,6814,107,372

1_7,065.578161 ,483.524

32,666,90548,960,7783,292,602

16,045,6406,966,3894,951 .022

616,0049,504,404

15,212i64138,216,108

23,267,416

353,00034.091

14,438,600(14,366,950)

458,741

23.7263 57

51,160,546$74,886,703


COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGESIN FUND BALANCES - BUDGET (GAAP BASIS) AND ACTUAL

PRIMARY GOVERNMENT - ALL GOVERNMENTAL FUND TYPES


Revenues:TaxesLicenses and permitsintergovernmentalCharges for servicesFines and forfeituresMiscellaneous

Total revenues

Expenditures:Current:General governmentPublic safetyPhysical environmentTransportationEconomic environmentHuman senricesCulture and recreation

Debt serviceCapital projects

Total expenditures

Excess (deficiency) of revenue overexpenditures

Other financing sources (uses):Note proceedsLease purchase proceedsOperating transfers inOperating transfers out


Excess (deficiency) of revenues and08167 sources over expendituresand other uses

Fund bafances at beginning of yearFund balances at end of year

Budgg

$57,859,441441 .441

21 ,003,9106,253,7932,650,1554,436,608

92,645,348

33,557,83039,575,520

454,5701 ,625,1811 962,6885,853,071

739,547827,619

083,696,026

8,949,322

00

4,788,802(I11 24,951)

(2,336,149)

6,613,173

General Fund

Actual

$55,022,204405,414

22,030,4866,450,6162,700,1714,806,654

92,375,625

30,969,91338,788,503

442,7891 ,533,3621 ,059,3824,522,228

586,004404,738

078,306,919

14,068,706

034,091

2,654,751(6,732,903)(4,044,061)

10,024,645


10

Variance-favorable

(unfavorable)

($2,037,157)43,973

1 ,026,576196,823130,016370,046

(269,723)

2,587,917787,017

11,78191,8193,306

1,330,843153,543422,881

05,389,107

5,119,384

034,091

(2,134,051)392,040

(1,707,912)

Special Revenue Funds

Budget

$0,301 .0150

20,721 .0331 604,7461,094,9107,80§,342

47,600,054

2,084,9511 3,680,1663,849,200

16,945,44514,127,636

825,24430,000

1,188,5350

52,731 ,177

(5,122,323)

3,000,0000

3,109,504(6,678,200) 46,583,657)

(4,169,765)(568,696)

Actual

$8,334,7200

19,489,9732,041 ,4511 .327 .2016,581 ,516

37,774,861

1 ,696,9929,994,2802,709,104

14,512,2785,907,007

428,79430,000

1 ,080,0230

36,358,478

1,416,383

00

2,413,892

Variance-favorable !

(unfavorable

$33,70

(9,231,860)356,70232,28

(1 224,82(9,833,993)

‘ 307,9593,605,006'1 ,140,0962,433,1670,220,629

396.450

108,5120

16,372,699'

6,538,706'

(3,000,0000

(695,612)94,543

(3,601 ,069'

3,411,472 (5,691,019) (2,753,382) 2,937.6i7l

7,775,868 292 3745,066,705 2,015,055 (3,050,050) 7,483fl4$12,479,070 $12,040,500 ($439,370) $1,792,475 $5,022,406 $3,230.011'

Debt Service Funds

Budget

$00000

291,522291,522

00

00

00

0

8.047.6720

8,047,672

00

6,794,0290

6,794,029

(962,121)

8,026,348

Actual

$00000

939,857930,857

00

00

00

0

7.835.7890

7,835,789

47.756450) (6,904,932)

00

6,878,2260

$876,228

(26,706)

8,148fi8

Variance—favorable

(unfavorable)

Capital Project Funds

Budget

$0 $20,337 .8670000

639,335639,335

00

00

00

0

211,8830

211883

851.218

00

84,1970

84,197

935,415

122,000

04.130044

0o

743L627252113

183,85529,835,84230,019,697

(4,808,159)

353,0000

2.491.731(1 9&1 71)1,785,560

(3,022,599)

40,398,507

OD

OO

OO

O

Actual

$22,987,0680

2.560.94800

4.61636130,164,277

00

140,70900o0

183,85415,212,38415,536,927

14,827,350

353,0000

2,491,731(1 ,050.390)1,794,341

16,421,691

33,040,036

Variance-favorable

(unfavorable)

52.649 .2010

(1.569.096)00

3,872,6344,952,739

00

(140,709)

40

00

014,623fl814,482,770

19,435,509

0o0

8,7818,781

19,444,290

(7,358,471)

Budget

$86,498,323441 .441

53,855,7877,938,5393.745.073

1 3,278 .099185357.282

35,842,78153,255,6884,303,770

18,570,62615,190,3246,678,315

789,54710,247,88129,835,842

174,494,572

(8,737,310)

3,353,0000

17,184,066(14,862,322)

5,674,744

(3,062,566)

61 ,775,054

Totals

Actual

$87,144,072485,414

44,081,4078,492,0874,107,372

18,935,288181,245,820

32,666,90548,782,7833,292,602

16,045,6406,966,3894.951.022

616,0049,504,404

15,212,364138,038,113

23,207,507

353.00034,091

14,438,600(14,366,950)

458,741

23,666,248

50,980,107

EXHIBIT 3

Variance-favorable

(unfavorable)_

$645,74943,973

(9,774,380)553,528382,299

3,657,189(4,511,842)

2,975,8784,472,9031,011,1882,524,9888,223,9351,727,293

153.543743,277

14,823,47836,458,459

31,944,817

(3,000,000)34,091

(2,745,466)495,372

(5,2160%)

26,728,814

(10,794,947)$7,064.227 3&1542 $1,057,415 $37,375,908 $49,461,727 $12,085,819 $58,712,488 $74,646,355 $15,933,867

11

COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGESIN RETAINED EARNINGS - ALL PROPRIETARY FUND TYPES


AND DISCRETELY PRESENTED COMPONENT UNITS


Operating revenues:Charges for servicesMiscellaneous income

Total operating revenues

Operating expenses:Personal servicesContractual servicesMaterials and suppliesTravel and vehicle costsDepreciationBad debtsMemberships, dues and subscriptionsInsurance and bondsCommunications and freight sewicesUtilitiesMaintenanceRentals and leasesProvision for closure and long-term careAmortizationAdvertising and promotionAids to private organizationsMiscellaneous

Total operating expensesOperating loss

Non-Operating revenues (expenses):interest incomeLoss on investmentsInterest expensePrior year refundsLoss on disposal of assetsOther income

Total non-operating revenues (expenses)

Loss before operating transfers

Operating transfers in (out):Operating transfers inOperating transfers out

Primary_Govemment

Enterprise

$17,629,707902,540

18,532,247

7,420,3792,687,565

831 .8251 34,957

2,248,8121,254,877

27,130273,942

76,645592,815821 ,997130,617

1,464,66018,747

454,94618,521

856,67519,295,310

(763,063)

541 .014(94,083)

(920.347)226.590(80.785)332.076

4.465

(758,598)

1,401,793

Total operating transfers in (out)(2,281,298)

(879,505)

(1 ,638,103L

Retained earnings (accumulated deficit) at beginning of year 5,576,593Retained earnings (accumulated deficit) at end of year 33.938.490


12

Service

$6,777,8850

6,777,885

229,0364,088.91 7

5,2403,7856.5581 .1584,244

3.531 .4353,065

08.488

00

00

019,860

7,901,786(1,123,901)

710,055(988,863)

07,828

00

(218,980)

(1 ,342.881)

807,8550

807,855

(535L215)

(4.145.073)($4,680,099)

Totalslntemal (Memorandum Only)

Primary Government

$24,407,592902,540

25,31 0,1 32

7,649.41 56,756,482

837,0651 38,742

2,255,3701 255,035

31 .3743,805,377

79.710592,815830,485130,617

1 ,464,86018.747

454.94618.521

876,53527,197,096(1 £86,964)

1 251.069(1 ,030,946)

(920,347)234,418(80,785)332,076

(214.5fll.(2.101 ,4791

2,209,648(2,281 291g

(71.629).42,173,12§)_

1 ,431.520(5741 soar

EXHIBIT 4

Comment UnitsEnterprise

Escambia County Escambia County TotalsHousing Finance Health Facilities (Memorandum Only)

Authority_ Author'g Reporting Entity

$138,6320

138,632

01 16,43827,92027,645

2,0010

5,964

716162,936(54.303

46,6690o0 .

(1 ,329)0

47,340

3,036

000

3,036

1 £86,204$1 089,240

$8,000 524,554,2240 902,540

8,000 25,456,764

0 7,649,4154,110 6,877,0303,604 666,5693,362 169.769

0 2,257,3710 1,256,035

1 .785 39.123242 3,605,619161 79,691

0 592,6150 630.4650 132,6670 1,464,6600 16,7470 454,9460 16,521

296 677.55113,602 27,33,634(5,602) (1 936,670)

706 1,300,4440 (1 030.946)0 (920,347)0 234,4160 (62,1 14)

231 332,307937 (166,236)

(4 5555) 42,103,108)

0 2,209,6480 (2,281 ,298)0 (71 ,650)

(4,665) (2,174,758)

25,081 2,542,805$20,416 $368,047

13


COMBINED STATEMENT OF CASH FLOWSALL PROPRIETARY FUND TYPES AND

DISCRETELY PRESENTED COMPONENT UNITS


Primary Government

Cash flows from operating activities:Cash received from customersCash payments to suppliers for goods and servicesCash payments to employees for services

Net cash provided by (used in) operating activities

Cash flows from noncapital financing activities:Operating transfers inOperating transfers outOther non—operating revenues

Net cash provided by noncapital financing activities

Cash flows from capital and related financing activities:Acquisition and construction of capital assetsProceeds from sale of notesPrincipal paid on revenue bonds. notes and leasepurchase contracts

interest paid on revenue bonds, notes and leasepurchase contracts

Obligations under reverse repurchase agreementsProceeds from sale of assetsCapital contributedOther debt service costs

Net cash used in capital and related financing activities

Cash flow from investing activities:Purchase of investment securitiesProceeds from sale and maturities of investmentsecunfles

Interest on investmentsLoss on investments

Net cash provided by investing activitiesNet increase (decrease) in cash and cash equivalents

Cash and cash equivalents at beginning of yearCash and cash equivalents at end of year

Non-cash capital and related financing activities:Fixed assets transferred from other fundsContributed capital transferred from other funds

14

Enterprise

$17,649,537(8,428,166)(7,445,202)_1,776,169

1,401,793(336,295)558,666

1,624,164

(2,193,179)4,700,000

(3,923,472)

(905,135)(126,000)350,615140,709

(9,360)

(1,985,822)

0

140,190545,093(94,083)59L200

2,025,7118,592,585

$10,618,296

$1,677,833($1,677,833)

lntemalService

$7,742,485(9,424,405)£28514)

(1,910,534)

807,8550

7,828815,683

(19,296)0

00

00

00

(19,296)

0

1,023,520710,750(696,067)

1,036,203(75,944)

2,655,538$2,579,594

$0$0

Totals(Memorandum Only)Primary Government

$25,392,022(17,852,571)

(7,673,816)(134,365)

2,209,648(336,295)566,494

2,439,847

(2,212,475)4,700,000

(3,923,472)

(905,135)(126,000)350,615140,709

(9,360)(1,985,118)

0

1,163,7101,255,843(790,150)

1 ,629,4031,949,767

11,248,123$13,197,890

$1,677,633($1,677,833)

Component UnitsEnterprise

Escambia CountyHousing Finance

Authority

$39,069(195,733)

0(1 56,669)

00

00

(15,214)0

0

00

60000

(14,614)

(1,019,539)1,033,369

46,6690

62,999(108,284)154,318$46,034

$0$0


Authority

$8,000(13,602)

0_(§,602)

231231

00

00

0O

OO

O

0706

706(4,665)25,081

$20,416

$0$0

EXHIBIT 5

Totals(Memorandum Only)

Reporting Entity

625,439,091(16,061,911)(7,673,616)

(296,636)

2,209,648(336,295)566,725

2,440,078

(2,227,689)4,700,000

(3,923,472)

(905,135)(126,000)351,215140,709

(9,360)

(1,999,732)

(1,019,539)

2,197,5791,305,218(790,150)

1,693,1081,836,818

11,427,522$13,264,340

$1,677,833($1.677,833)(Continued) 15


COMBINED STATEMENT OF CASH FLOWSALL PROPRIETARY FUND TYPES AND

DISCRETELY PRESENTED COMPONENT UNITS

Year Ended September 30. 1995

Primary Government

Reconciliation of cash and cash equivalents at end of yearto Balance Sheet:Balance Sheet:Current assets:Cash and cash equivalentsEquity in pooled cash and investments

Restricted assets:Cash and cash equivalentsEquity in pooled cash and investmentsTotal cash and cash equivalents at end of year

Reconciliation of operating loss to net cash used in operatingactivities:

Operating lossAdjustments to reconcile operating loss to net cash used in

operating activities:DepreciationAmortizationProvision for uncollectible accounts

(Increase) decrease in assets:Accounts receivableNotes receivableDue from other fundsDue from other governmentsInventoryPrepaid expenseMortgage notes receivableDeferred charges - landfill closure

Increase (decrease) in liabilities:Vouchers payableContracts payableSalaries and benefits payableCompensated absencesAccrued taxes payableDepositsDue to other fundsDue to other governmentsDeferred revenueLandfill closure and long-term care payableClaims payableAdvance from other funds


16 The accompanying notes are an integral part of the financial statements.

Enterprise

52.156.3195.073.484

407.7032.980.790

$10,618,296

($763,063)

2.248.81218,747

269,753

377.14451.385

(1.103.814)(49.712)

5.493(35.286)

0(1 .486 .940}

52.7729.441

13.260(39.033)(16.661)24.393

(70,192)250

(451 .816)2.81 1.091

0(90.925)

51.776169

lntemalService

$00

2.579.5940

$2,579.594

(91.123901)

6.5580

1.158

(138)0

5.049.280(9,379)

O000

59.2830

956(534)

00

(3,274.1 12)(1 £45,262)

00

(773.943)0

($1,910,535)

Totals(Memorandum Only)Pn'mary Government

$2,156,3195,073,484

2,987,2972,980,790

313.197.890

(61 696.964)

2,255,37018,747

270.911

377.00651,365

3.945.466(59.591)

5.493(35,286)

0(1.466.940)

112.0559.441

14.216(36.617)(16.651)24.393

(3.344.294)(1.645.012)

(451.616)2.611.091(773.943)490,625)

(51 34,365)

Comgtent UnitsEnterprise

Escambia CountyHousing Finance

Authority

$29,2910

16,7430

$46 .034

($44,304)

2,00100

(5.937)00oo0

(93.626)0

1970000

(15.000)0

00

00

0

@156669)


AuthoritL

$20,4160

00

$20,416

($5,602)0

00

00

00

00

00

00

00

00

00

00

00

($5,602)

EXHIBIT 5

Totals(Memorandum Only)

Reporting Ent_ity

$2,206,0265,073,484

3,004,0402,980,790

$13,264,340

($1,936,870)

2.257.37118,747

270,91 1

371 .06951 .335

3.945.466(59.591)

5.493(35.286)(93.626)

(1 ,486,940)112.252

9.44114.216

(36.617)(16.651)

9.393(3.344.294)(1,645,012)

(451,816)2.811.091(773.943)

(90.8253

45296636)

17

NOTES TO FINANCIAL STATEMENTS

A

Escambia County, FloridaNotes to Financial Statements

September 30, 1995

VI.

VII.

VIII.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES .................. 19 - 33

Financial Reporting Entity ..... -. ........................ 19 - 23Basis of Presentation ~ Fund Accounting ....................... 23 - 24Measurement Focus and Basis of Accounting ...................... 25Budgets and Budgetary Accounting ........................... 26Assets. Liabilities and Fund Equity .......................... 27 - 31Revenues. Expenditures. and Expenses ....................... 31 - 33TW

PP

F"?

STEWARDSHIP. COMPLIANCE AND ACCOUNTABILITY ................. 33 - 34

A. Deficit Fund Balances or Accumulated Deficits ................... 33 - 348. Excess of Expenditures Over Appropriations ....................... 34

DETAIL NOTES ON ALL FUNDS AND ACCOUNT GROUPS ................ 35 - 55

A. Assets ......................................... 35 - 40B. Liabilities ....................................... 40 - 53C. lnten‘und Receivables/Payables ........................... 54 - 55D. Fund Equity ........................................ 55

SEGMENT INFORMATION FOR ENTERPRISE FUNDS .................... 56

RELATED PARTY TRANSACTIONS ............................... 57

SUMMARY DISCLOSURE OF SIGNIFICANT CONTINGENCIES ................ 57

IMPLEMENTATION OF ACCOUNTING PRONOUNCEMENTS ................. 57

SIGNIFICANT EFFECTS OF SUBSEQUENT EVENTS ................... 57 - 58

18,

Escambia County, FloridaNOTES TO COMBINED FINANCIAL STATEMENTS

September 30, 1995

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Escambia County, Florida (the County) is a political subdivision of the State of Florida created pursuantto Chapter 7 of the Florida Statutes. It is governed by a five member Board of County Commissioners(the Board), elected from single-member districts. The Board has no powers other than those expresslyvested in it by State Statute and their governmental powers cannot be delegated. The Board appointsan administrator to administer all policies emanating from its statutory powers and authority. In additionto the Board, there are five elected Constitutional Officers, pursuant to Article 8. Section 1(d), of theConstitution of the State of Florida: Clerk of the Circuit Court. Sheriff, Tax Collector, Property Appraiser,and Supervisor of Elections. Pursuantto Special Act 73-455 of the Laws of Florida, the Comptroller wasalso established as a Constitutional Officer of the County. The Clerk of the Circuit Court is clerk andaccountant to the Board.

The accounting policies of the County conform to generally accepted accounting pr.nciples (GAAP) asapplicable to governments. The following is a summary of the more significant accounting policies.

A. Financial Reporting Entity

The concept underlying the definition of the reporting entity is that elected officials are accountableto their constituents for their actions. In accordance with Governmental Accounting StandardsBoard (GASB) Statement Number 14, the reporting entity‘s financial statements should allow usersto distinguish between the primary government (the County) and its component units. However,some component units, because of the closeness of their relationships with the County should beblended as though they were part of the County. Otherwise, most component units should bediscretely presented. To accomplish this goal. the County’s financial statements present the fundtypes and account groups of the County, including component units that have been blended, andprovides an overview of the discretely presented component units in a separate column. Asrequired by generally accepted accounting principles, the financial reporting entity consists of (1)the primary government (the County), (2) organizations for which the County is financiallyaccountable. and (3) other organizations for which the nature and significance of their relationshipwith the County are such that exclusion would cause the reporting entity's financial statements tobe misleading or incomplete. The County is financially accountable if it appoints a voting majorityof the organization's governing body and (a) it is able to impose its will on that organization or (b)there is a potential for the organization to provide Specific financial benefits to, or impose Specificfinancial burdens on. the County. The County may be financially accountable if an organizationis fiscally dependent on the County regardless of whether the organization has (a) a separatelyelected governing board, (b) a governing board appointed by a higher level of government, or (c)a jointly appointed board.

These combined financial statements include the individual statements of the Board of CountyCommissioners, Clerk of the Circuit Court, Comptroller, Sheriff, Tax Collector, Property Appraiser,Supervisor of Elections and those of separately administered organizations that are controlled byor dependent on the County. On July 31, 1995, by special act of the Legislature, the Office ofComptroller was abolished and the Clerk of the Circuit Court assumed the duties of Chief FinancialOfficer of the County and Ex-Officio Clerk to the Board.

1. Based on the foregoing criteria, the financial statements of the following organizations areincluded in the accompanying financial statements:

a. Santa Rosa Island Authority - The Santa Rosa Island Authority was established bythe provisions of Chapter 24-500, Laws of Florida, Special Acts of 1947, asamended. The County appoints five (5) members of the Authority‘s six (6) memberBoard, and one (1) member is elected by the eligible voters who are full timeresidents of the Island. The County approves the Authority‘s budget and issuanceof debt. The County has veto power over decisions of the Authority. Although theSanta Rosa Island Authority Board and the County are not substantially the same,

19

20


September 30. 1995

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

A. Financial Reporting Entity - Continued

the Santa Rosa Island Authority provides services almost entirely to the County. Theoperations of the Authority are reported in the Santa Rosa Island Authority Fund. anenterprise fund as a blended component unit. Financial statements for the SantaRosa Island Authority can be obtained at 1 Via Deluna. Pensacola Beach. Florida32561.

b. Escambia County Law Library Board - The Law Library Board is composed of two(2) circuitjudges. two (2) countyjudges and one (1) lawyer appointed by the local barassociation. The Board has complete control and responsibility over the Law Library.The Escambia County Law Library Board was created under Special Act. Chapter61-2130, of the Florida Statutes. which provides for the maintenance of a central lawlibrary for the use of county officials. judges and officers of the courts of EscambiaCounty and authorizes the taxation and collection of $2.00 on each case filed.Although the Escambia County Law Library Board and the County are notsubstantially the same. the Escambia County Law Library Board provides servicesalmost entirely to the County. The operations of the Law Library are reported in LawLibrary Fund. a special revenue fund as a blended component unit. Financialstatements for the Escambia County Law Library Board can be obtained at 190Governmental Center. Pensacola. Florida 32501.

c. Escambia County Housing Finance Authority ~ The Escambia County HousingFinance Authority created in August 1982 by ordinance No. 80-12 pursuant toChapter 78-89. Laws of Florida codified as Chapter 159. Part IV, Section 159.601through 15923. The County appoints five (5) members of the Authority by resolution.The County must approve by resolution any rules or regulations. the issuance ofrevenue bonds and all contracts and agreements. The Escambia County HousingFinance Authority and the County are not substantially the same. The HousingFinance Authority does not provide services almost entirely for the County.Therefore. the operations of the Escambia County Housing Finance Authority arereported as a discrete component unit in this report. Financial statements for theEscambia County Housing Finance Authority can be obtained at 25 West CedarStreet. Suite 530. Pensacola. Florida 32501.

d. Escambia County Health Facilities Authority - The Escambia County HealthFacilities Authority was created on March 6. 1975 by resolution of the EscambiaCounty. The County appoints five (5) members by resolution. The Authority has theability to issue debt upon approval of the County and is funded from charges forservices as defined in Chapter 154.209. Florida Statutes. The County has noauthority. control or voting rights on any of the Authority’s matters nor is the Countyobligated for any of the Authority‘s actions. However. the County may abolish theAuthority at any time by ordinance or resolution as long as all bonded indebtednessincurred by the Authority has been paid. Therefore. the operations of the EscambiaCounty Health Facilities Authority are reported as a discrete component unit in thisreport. Financial statements for the Escambia County Health Facilities Authority canbe obtained at 120 S. Alcaniz Street. Pensacola. Florida 32501.

Because these component units have been reported as part of the County. there are limitedinstances where special note references or separation will be required. lf no separate notereference of categorization is made. the user should assume that information presented isequally applicable.

Escambia County. FloridaNOTES TO COMBINED FINANCIAL STATEMENTS

September 30, 1995



2. As defined in GASB Statement Number 14. a joint venture is a legal entity or otherorganization that results from a contractual arrangement (or interlocat agreement) and thatis owned. operated or governed by two or more participants as a separate and specificactivity subject to joint control in which the participants retain (a) an on-going financialinterest or (b) an on-going financial responsibility. The County participates in the followingjoint ventures:

Human Relations Commission - The Human Relations Commission was createdby an lnterlocal Agreement between Escambia County and the City of Pensacola in1978. pursuant to State Statutes. for the purpose of being "responsible for thepromotion of fair treatment and equal opportunity to all citizens of the localcommunity." The Commission is composed of fourteen (14) members: seven (7)selected by the County and seven (7) selected by the City of Pensacola. Theduration of this agreement is for a period of two (2) years. with a renewal provision.There is no current or long-term debt nor does the County control budgeting orfinancing for the Commission.

Summary financial statements for the Human Relations Commission are as follows:

Balance SheetSeptember 30. 1995

Assets 1%Liabilities 9 20.585Fund equity:

Investments in general fixed assets 28.783Unreserved fund balance 14.569

Total fund equity JflTotal liabilities and fund equity we:

Statement of Revenues. Expendituresand Changes in Fund Balance

For Fiscal Year Ended September 30. 1995

Revenue § 357.266Expenditures 351 .342Excess of revenue over expenditures 5.924Fund balance beginning 8.645Fund balance ending § 14.569

Separate financial statements are available from the Commission

Pensacota — Escambia Governmental Center Authority - This Authority wascreated in 1969 by Chapter 69-1049. Laws of Florida. as amended in 1971 byChapter 71—631. for the purpose of acquiring. constructing. improving. operating. andmaintaining facilities for occupancy by the City of Pensacola. the County. theiragendas and departments and other governmental agencies and departments. TheAuthority consists of a five (5) member Board. Two (2) members are appointed bythe County. two (2) members are appointed by the City Council and one (1) memberis appointed by the other four (4) members of the Authority. The County does notcontrol budgeting or financing for the Authority.

21

22

Escambia County, FloridaNOTES TO COMBINED FlNANCtAL STATEMENTS

September 30. 1995



1). Pensacola - Escambia Governmental Center Authority — Continued

Summary financial statements for the Pensacola—Escambia Governmental Center

Authority are as follows:

Balance SheetSeptember 30, 1 995

Assets § 7553.831

Liabilities § 6,534,261

Fund equity:Investment in general fixed assets 218,463Reserved for restricted assets 175,027

Reserved for debt service 589.476Reserved for prepaid insurance 2,360Unreserved 34,244

Total fund equity MTotal liabilities and fund equity mm

Statement of Revenues, Expendituresand Changes in Fund Balance

For Fiscal Year ended September 30, 1995

Revenue 5 532.291Expenditures 511,588

Excess of revenue over (under) expenditures 31,203

Other financing sources (uses):Net loss on sale of investments (28.306)

Realized gain on recovery of prior year unrealized loss ___2_9.§QTotal other financing sources (uses) _ 1...__054Excess revenue and other sources over (under)

expenditures and other uses 32,257Fund balance at beginning of year 768.850Fund balance at end of year § 501.107

Separate financial statements are available from the Authority.

Pensacola - Escambia Promotion and Development Commission - This Commission

was created in 1967 by Chapter 67-1365, Laws of Florida. amended in 1980 by Chapter 80-579. for the promotion and development of industrial, tourist. and commercial attributes andfacilities of the area, including the promotion of conventions. convention facilities and visitorsto the area and also encompassing the dissemination of information with reference to theabove through the media of advertising. personal contact and such other activities as aredeemed cust0mary to the sound development and promotion of the area. The nine (9)member Commission. each of whom is a freeholder and a qualified elector of EscambiaCounty, consists of two (2) members of the Pensacola City Council. two (2) members of the

Escambia County Commission, one (1) member of the Century City Council, the Presidentof the Chamber of Commerce, one (1) representative of the Committee of 100 or the TouristAdvisory Council. one (1) at-Iarge member appointed by the Escambia County Commissionand one (1) at-Iarge member appointed by the Pensacola City Council. The County and theCity of Pensacola each contribute funds annually for the operation and maintenance of the


September 30,1995



c. Pensacola - Escambia Promotion and Development Commission - Continued

Commission, but neither has control of the budget or finances of the Commission. TheCommission has no outstanding debt. Summary financial statements for the Pensacola -Escambia Promotion and Development Commission are as follows:

Balance SheetSeptember 30, 1995

Assets j; 359,465Liabilities :5 105,732Fund equity:

Reserved 171,198Unreserved -

Designated 34,662Undesignated 47,873

Total fund equity 253,733Total liabilities and fund equity § 359,465

Statement of Revenues, Expendituresand Changes in Fund Balance

For Fiscal Year Ended September 30, 1995

Revenue § 538,316Expenditures 423,807Excess of revenue over expenditures 14,503Fund balance beginning 239,224Fund balance ending 5 253,733

Separate financial statements are available from the Commission.

Basis of Presentation - Fund Accounting

The accounting records of the County are organized on the basis of funds and account groups,each of which is considered a separate accounting entity, in conformity with GAAP as prescribedby GASB and FASB. The operations of each fund are accounted for with a separate set of self-baiancing accounts that comprise its assets, liabilities, fund equity. revenues. and expenditures,or expenses, as appropriate. Government resources are allocated to and accounted for inindividual funds based upon the purposes for which they are to be spent and the means by whichspending activities are controlled. Account groups are not "funds." They are concerned only withthe measurement of financial position. They are not inVOIVed with measurement of results ofoperations. The various funds are grouped, in the financial statements in this report, into threefund types and seven generic funds in addition to two account groups as follows:

Governmental Funds

General Fund - The General Fund is the general operating fund of the County. It is used toaccount for all financial resources except those required to be accounted for in other funds.

Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specificrevenue sources (other than expendable trusts or major capital projects) that are legally restrictedto eXpenditures for specified purposes.

23

24


September 30, 1995

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES — Continued

B. Basis of Presentation - Fund Accounting - Continued

Governmental Funds — Continued

Debt Service Funds - Debt Service Funds are used to account for the accumulation of resourcesfor. and the payment of, general long-term debt principal, interest and related costs.

Capital Projects Funds - Capital Projects Funds are used to account for financial resources to beused for the acquisition or construction of major capital facilities (other than those financed byProprietary Funds and Trust Funds).

Proprietary Funds

Enterprise Funds - Enterprise Funds are used to account for operations that are financed andoperated in a manner similar to private business enterprises where the intent of the governingbody is that the costs (expenses. including depreciation) of providing goods or services to thegeneral public on a continuing basis be financed or recovered primarily through user charges.

Internal Service Funds - Internal Service Funds are used to account for the financing of goods andservices provided by one departmant to other departments or agencies of the governmental unitor to other governmental units on a cost-reimbursement basis.

Fiduciary Funds

Trust and Agency Funds - Trust and Agency Funds are used to account for assets held by theCounty in a trustee capacity or as an agent for individuals, private organizations, othergovernments. andlor other funds. These include Agency Funds and an Expendable Trust Fund.Agency Funds are custodial in nature (assets equal liabilities) and do not involve measurementof results of operations.

Account Groups

General Fixed Assets Account Group - This account group is used to account for all fixed assetsof the County, except fixed assets of proprietary funds. certain trust funds. and component units.

General Long-Term Debt Account Group - This account group is used to account for all theoutstanding principal balances of any general and special obligation bonds or notes, accruedcompensated absences. and capitalized leases of the County. exclusive of liabilities of proprietaryfunds, certain trust funds, and component units.

Component Units

Accounts for assets. liabilities and operations of discretely presented component units. Thefinancial statements for discretely presented component units are reported as if they were a fundtype using a similar basis of accounting.

“Memorandum Only“ Total Columns

The 1995 totals presented in the "Memorandum Only" columns are included to provide a summaryand. are not intended to present all information necessary for a fair presentation of financialposrtion and results of operations in accordance with generally accepted accounting principles.


September 30, 1995


C. Measurement Focus and Basis of Accounting

Basis of accounting refers to when revenues and expenditures or expenses are recognized in theaccounts and reported in the financial statements. Basis of accounting relates to the timing of themeasurements made. regardless of the measurement focus applied.

All governmental funds are accounted for using the modified accrual basis of accounting. Theirrevenues are recognizad when they become measurable and available as net current assets. Taxcertificates are considered "measurable" when issued and are recognized as deferred revenue atthat time due to uncertainty as to availability. interest on investments, local Option sales tax. stateand federal grants are considered susceptible to accrual. All other revenues are not susceptibleto accrual. Agency funds do not measure results of operations. but assets and liabilities aremeasured on the modified accrual basis of accounting. The Expendable Trust Fund is accountedfor in the same manner as governmental funds.

Expenditures are generally recognized under the modified accrual basis of accounting when therelated fund liabitity is incurred. An exception to this general rule is principal and interest ongeneral long-term debt which is recognized when due. Because of their spending measurementfocus, expenditure recognition for governmental fund types is limited to exclude amountsrepresented by noncurrent liabilities. Since they do not affect net current assets, such long-termamounts are not recognized as governmental fund type expenditures or fund liabilities. They areinstead reported as liabilities in the General Long-Term Debt Account Group.

The accounting and reporting treatment associated with a fund is determined by its measurementfocus. All governmental funds are accounted for on a current financiai resources measurementfocus. This means that only current assets and current liabilities are generally included on theirbalance sheets. Their reported fund balance (net current assets) is considered a measure of"available spendable resources". Governmental fund operating statements present increases(revenues and other financing sources) and decreases (expenditures and other financing uses)in not current assets. Accordingly, they are said to present a summary of sources and uses of '“available spendable resources" during a period.

Noncurrent portions of long-term receivables due to governmental funds are reported on theirbalance sheets, in spite of their spending measurement focus. Special reporting treatments areused to indicate, however, that they should not be considered "available spendabte resources",since they do not represent net current assets. Recognition of governmental fund type revenuesrepresented by noncurrent receivables is deferred until they become current receivables.Noncurrent portions of long-term loans receivable are offset by fund balance reserve accounts.

All proprietary funds and discretely presented component units are accounted for using the accrualbasis of accounting. Their revenues are recognized when earned, and their expenses arerecognized when incurred.

GASB Statement No. 20 Election:

Pursuant to the election option made available by GASB Statement No. 20, pronouncements ofthe Financial Accounting Standards Board (FASB) issued after November 30, 1989, are notapplied in the preparation of the financial statements of the proprietary fund types.

25


September 30, 1 995

I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

D.

26

Budgets and Budgetary Accounting

1. General Budget Policies

Escambia County follows the following budgetary procedures in the adoption andamendment of their budget:

(a)

(b)

(C)

(d)

(e)

(f)

(9)

(II)

On or before May 1 of each year, the Sheriff, the Clerk of the Circuit Court. theComptroller, the Tax Collector. the Property Appraiser. the Supervisor of Electionsand the Civil SeMce Board shall each submit to the Board of County Commissionersa tentative budget for their respective offices for the ensuing fiscal year.

Within fifteen days after certification of the ad valorem tax roll by the PropertyAppraiser, the County Budget Officer submits to the Board a proposed budget for thefiscal year commencing the following October 1. The Budget includes proposedexpenditures and the means of financing them.

By Board resolution. a tentative budget is submitted to the public. Public hearingsare held to obtain taxpayer comments.

Fifteen days after adoption of the tentative budget. a final budget is submitted forreview and adoption at a final public hearing.

Prior to. or on. September 30. the County's budget is legally enacted throughpassage of a resolution. All fund types have an adopted budget in accordance withgenerally accepted accounting principles as required by Florida Statute 129.

During the year. the County Administrator (Budget Officer) approvesintradepartmental budget amendments that do not change the department totalbudget or personal service budget Budget amendments affecting personal services.elected officials or reserve for contingencies must be approved by the Board ofCounty Commissioners. Supplemental budget amendments for a receipt notanticipated must also be approved by the Board of County Commissioners. TheBoard of County Commissioners approved supplemental budgets during the yearwhich increased their original budget.

Chapter 129.07. Florida Statutes. states that it is unlawful to expend or contract forthe expenditure in any fiscal year more than the amount budgeted in each fund'sbudget.

Formal budgetary integration is employed as a management control device for allgovernmental fund types to ensure that no line item appropriation has beenexceeded.

Encumbrances

Encumbrance accounting is utilized, under which purchase orders. contracts and othercommitments for the expenditures of monies are recorded in order to reserve that portion ofthe applicable appropriation. This method is employed as an extension of formal budgetaryintegration in the General Fund. Special Revenue Funds. and Capital Projects Funds. Sinceappropriations lapse at the end of the fiscal year. encumbrances outstanding at year end arereported as reservations of fund balances as they do not constitute expenditures or liabilities.The Law Library Board does not use encumbrance accounting.

Escambia County, FloridaNOTES To COMBINED FINANCIAL STATEMENTS

September 30, 1995


E. Assets, Liabilities and Fund Equity

1. Cash and Cash Equivalents

Escambia County invests all short-term cash surpluses. Investment earnings are proratedon the average daily balance of each fund's investments. For purposes of the statement ofcash flows, the County considers all highly liquid inVestments Gncluding restricted assets)with a maturity of three months or less when purchased to be cash equivalents.

Equity in Pooled Cash and Investments

"Equity in pooled cash and investments" consist of cash. investments and related accruedinvestment earnings which are reported in the financial statements under the "pooling"concept. Monies which are not legally restricted to separate administration(primarilydeferred compensation) are pooled together for investment purposes while each individualfund andlor account is maintained on a daily transaction basis. Investment earnings aredistributed in accordance with the participating funds“ relative percentage of investments.Only the Board of County Commissioners utilizes "Equity in pooled cash and investments."

The Proprietary Fund Types use this pool as a demand deposit account. and accordingly allamounts in the pool are considered cash and cash equivalents for purposes of theStatement of Cash Flows.

Equity in Pooled Cash and Investments consist of demand deposits, certificates of deposit.treasury bills and monies placed with the State Board of Administration for participation inthe State investment pool. These investments are recorded at cost or amortized cost whichapproximates market.

Investments

Investments not included in equity in pooled cash and investments consist of U.S. TreasuryStrips and Small Business Administration (SBA) Originator fees. These securities arereported at cost or amortized cost. These securities are not allowable under the Board'sinvestment poiicy approved July 6. 1995. The strips were sold on December 13. 1995. andthe SBA's have no readily accessible secondary market. The Clerk of the Circuit Court hasa U.S. Treasury Note, reported at cost and the Sheriff has investments which consist ofCertificates of Deposit, reported at cost. both of which approximate market.

Receivables

Receivables are stated net of estimated allowance for uncollectible amounts, and the Boardprovides an allowance for estimated uncollectibte accounts receivable for all accounts morethan 120 day old. The Escambia County Ordinance 82-7 provides for the collection ofsecurity deposits to be applied to delinquent Solid Waste accounts receivables. The Boardrecords unbilled service receivables for services that have been rendered but not billed atthe end of the fiscal year.

Due FromlTo Other Funds

Due from and due to other funds result from numerous transactions between funds tofinance operations. provide services. construct assets and pay debt senrice. Balances ofinterfund accounts receivables and payables have been recorded to the extent theseamounts have not been repaid at September 30. 1995.

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28


September 30, 1995


E. Assets, Liabilities and Fund Equity - Continued

6.

10.

Due FromlTo Other Governmental Units

AtSeptember 30, 1995, amounts receivable from and payable to other governmental unitswere accrued and reported as Due From Other Governmental Units and Due To OtherGovernmental Units. respectively.

Inventory

The Board of County Commissioners' inventory is valued at cost (first-in, first-out). Inventorybalances in general, special revenue and enterprise funds are accounted for on theconsumption method. i.e., expenses are recognized when inventory items are used. TheClerk of the Circuit Court‘s and the Sheriff‘s inventory, which consists of expendablesupplies held for consumption. is stated at lower of cost or market. determined primarily bythe first-in. first-out method. The cost is recorded as an expenditure at the time individualinventory items are purchased and reported as inventory based on physical inventory ofsupplies on hand at September 30, 1995.

Restricted Assets

The use of certain assets of enterprise funds and proprietary component units is restrictedby specific provisions of bond resolutions and agreements with various parties. Assets sodesignated are identified as restricted assets on the balance sheet since their use is limited.

Fixed Assets

All purchased fixed assets are valued at historical cost or estimated historical cost if actualhistorical cost is not available. Donated fixed assets are valued at their estimated fair marketvalue on the date donated. Public domain ("infrastructure") general fixed assets consistingof certain improvements other than buildings. including roads, bridges, curbs and gutters,streets and sidewalks, drainage systems, and lighting systems. are capitalized along withother general fixed assets.

Fixed assets used in governmental fund type operations (general fixed assets) areaccounted for in the General Fixed Assets Account Group. rather than in governmentalfunds. Fixed assets purchased in the governmental fund types are recorded as capitaloutlay expenditures at the time of purchase. No depreciation has been provided on generalfixed assets.

Depreciation of all exhaustible fixed assets, including those obtained under capital leaseagreements. used by proprietary funds is charged as an expense of operations. Fixedassets are recorded net of accumulated depreciation on proprietary fund balance sheets.Depreciation has been provided over the estimated useful lives using the straight-linemethod. The estimated useful lives are as follows:

Buildings 10 - 50 yearsimprovements 20 - 50 yearsEquipment 3 - 10 years

Mortgage Notes Receivable

The Escambia County Housing Finance Authority purchases non-interest bearing mortgagenotes from Habitat for Humanity. These mortgage notes are purchased so that Habitat forHumanity will have cash available to continue building affordable housing for low incomefamilies in the community. As of September 30, 1995, the receivables outstanding were$267,730.


September 30, 1995



10. Mortgage Notes Receivable - Continued

11.

12.

13.

14.

The Escambia County Housing Finance Authority enacted the second mortgage programduring fiscal year 1991. This program is applicable only to borrowers purchasing homes inEscambia County. and the maximum loan amount is $1,700 to be used towards closingcosts only. Once all the funds are distributed to borrowers. the program will end. As ofSeptember 30. 1995, the funds loaned were $19,180. Borrowers must repay the funds aftersatisfactory repayment of the first mortgage on their homes.

Advances tolfrom Other Funds

Non-current portions of inter-fund loans are reported as advances. In governmental fundtypes, advances to other funds are offset equally by a fund balance reserve which indicatesthat they do not constitute expendable available financial resources and, therefore. are notavailable for appropriation.

Intangible Assets

Intangible assets represent bond issue costs for the Civic Center Bonds. The bond issuecosts are amortized over the life of the bonds using the straight line method of amortization,which approximates the effective interest method.

Leases held for Redevelopment

During 1995, in connection with a project to redevelop a portion of Santa Rosa Island, theSanta Rosa island Authority purchased certain of its leases with businesses on the island.The Authority intends to use these sites in its redevelopment project. The cost of flieseleases is included in other assets, of the Santa Rosa Island Authority Enterprise Fund on theaccompanying balance sheet at September 30, 1995.

Compensated Absences

Escambia County has accrued compensated absences in accordance with GASB StatementNo. 16. The employees of the County are entitled to vacation and sick leave as provided bythe Civil Service Act of 1951, as amended by Section 2, Chapter 79-453. Law of Florida.

Annual leave accrues at the rate of one day per month up to ten years of continuous serviceand at the rate of one and one-half days per month at the beginning of the eleventh year ofcontinuous service. Annual leave may accumulate to a maximum of thirty—six days on theemployee's anniversary date. Sick leave accrues at the rate of one and one fourth days permonth. There is no maximum accumulation of sick leave.

The Sheriff of Escambia County and the Florida Police Benevolent Association. Inc.. the lawenforcement bargaining unit. have an agreement representing the sworn officers with theEscambia County Sheriffs Office. This agreement period is October 1, 1992 throughSeptember 30. 1995. Under this agreement annual leave shall be earned by officers on amonthly basis according to the table below:

Years of Senion_ty' Leave HoursLess than 5 years 85 years but less than 10 years ' 1010 years but less than 15 years 1215 years but less than 20 years 1420 years but less than 25 years 1625 or more years 18

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September 30, 1995

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES — Continued


14. Compensated Absences - Continued

15.

16.

17.

18.

Annual leave may accumulate up to 41 days at the officer's anniversary date. Sick leaveaccrues at the rate of one and one-fourth days per month. There is no maximumaccumulation of sick leave.

In governmental fund types. the amount of compensated absences recorded asexpenditures shall be the amount accrued during the year that would normally be liquidatedwith expendable available financial resources. Since governmental fund balance sheetsreflect current liabilities. only the current portion of the liability that would be paid within thenext fiscal year was recorded in the fund. The long term portion of compensation in thegovernmental fund types is recorded in the general long term debt account group.Proprietary fund types accrue benefits in the period they are earned.

Deferred Revenues

Deferred revenues are those where asset recognition criteria have been met, but for whichrevenue recognition criteria have not been met.

Deferred revenues are recorded in the special revenue and capital project funds for moniescollected on grants that have not been earned as of September 30. 1995. The deferredrevenue in the enterprise funds is a prepayment of landfill fees in the Solid Waste EnterpriseFund.

Long-Tenn Liabilities

Long-term liabilities expected to be financed from governmental funds are accounted for inthe General Long-Term Debt Account Group. Debt service funds are used to repay the bondobligations. Long-term debt and other obligations financed by proprietary funds are reportedas liabilities in the appropriate funds. Bond discounts in the proprietary funds are amortizedover the life of the bonds using the straight line method of amortization. which approximatesthe effective interest method.

Self Insurance Claims Payable

Liabilities for reported claims and incurred but not reported claims are estimated based onan actuarial review of claims pending and historical experience in accordance with GASBStatement No. 10.

Deferred Charges and Landfill Closure and Long Term Care Payable

The County recognizes municipal solid waste landfill closure and postclosure care costsunder the State of Florida's Solid Waste Management Act of 1988 (the "1988 Act").regulations of the Federal Environment Protection Agency (EPA), and GovernmentalAccounting Standards Board Statement No. 18. Accounting for Municipal Solid WasteLandfill Closure and Postclosure Care Costs. The long-term portion of the estimated totalcost of municipai solid waste iandfill (MSWLF) closure and postclosure care is recognizedas a deferred charge and a corresponding liability in the Solid Waste Enterprise Fund. TheCounty intends to recover the MSWLF costs through future operating revenues of the SolidWaste Enterprise Fund. Accordingly, MSWLF costs will be recognized as expense eachyear to match the flow of revenue, thereby reducing the deferred charge. As payments aremade for MSWLF costs. the liability is reduced. MSWLF costs incurred for landfillsaccepting solid waste after final implementation of the 1988 Act and EPA regulations arerecognized as an expense and a liability in each year that the MSWLF accepts solid wastebased upon the landfill capacity used during that year.


September 30, 1995

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES « Continued

E.

F.

Assets, Liabilities and Fund Equity - Continued

19.

20.

Reserves of Retained Earnings and Fund Balance

Reserves of retained earnings in the proprietary funds are created by increases in net assetsrestricted for debt service and renewal and replacement. There is no reservation of retainedearnings for assets set aside for construction under bond indentures.

Fund balances of governmental funds are reserved for assets which have been legallysegregated for specific future uses or which are not available for expenditure. Openencumbrances at year end are reported as reservations of fund balance to reserve thatportion of the current year budget appropriation which has not been recognized as an

(—expenditure or a liability. “

On July 31, 1995, by special act of the legislature, the Office of Comptroller was abolishedand the Clerk of the Circuit Court assumed the duties of Chief Financial Officer of EscambiaCounty and Ex-Officio Clerk to the Board of County Cummissioners. The residual equitytransfer in the Special Revenue Fund represents the transfer of net assets from the formerComptroller‘s Special Revenue Fund effective July 31, 1995. There was no net asset effectof the transfer of the former Comptroller's General Fund's balance.

Grants and Contributions

Program and capital grants received by governmental funds are recorded in the applicablegovernmental fund as receivables and revenues at the time reimbursable costs are incurredand all significant grant restrictions are satisfied. Grant revenues received in advance ofmeeting all major grant restrictions are deferred. Capital grants for general fixed assetadditions are recorded in the general fixed asset account group as contributions from federalor state grants.

Capital grants received by proprietary funds are also recorded as receivables whenreimbursable project costs are incurred or as deferred revenue if the grant money is receivedin advance of project expenditures. Capital grants and other contributions for fixed assetadditions to the proprietary funds are recorded as additions to contributed equity.

Contributed assets. including property and equipment. are recorded in proprietary funds andin the general fixed asset account group at fair market value at the time received.

Revenues, Expenditures and Expenses

1. Significant Accounting Policy for Material Revenue items

a. Intergovernmental Revenues

Grant revenues are recogniZed in the period the related expenditures are recorded.Grants for acquisition of capital assets in enterprise and intemat service funds are

7 credited directiy to contributions. The local government half-cent sales tax is accruedfor monies collected bythe State in September and remitted to the Board in October.State revenue sharing proceeds are recorded in the period when monies becomeavailable net current assets.

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September 30, 1995


F. Revenues, Expenditures and Expenses - Continued

1. Significant Accounting Policy for Materiai Revenue Items - Continued

b. Charges for Services

The service charges for governmental funds are recognized in the period when theybecame measurable and available as net current assets and revenuas generatedfrom proprietary fund services are recognized in the period in which the services arerendered.

c. Miscellaneous

(1) Interest earned on investments is recorded in the period in which therevenue is earned.

(2) Miscellaneous revenues consist of the following categories:

(a) Governmental funds:

Interest on investmentsSpecial assessmentsGain on sale of investmentsLawsuit settlementOther

Total governmental funds

(b) Proprietary funds:

Primary government:Rents and royaltiesOther

Total primary governmentComponent units

Total reporting entity

2. Property Tax Revenues and Procedure for Tax Collection

1995$ 4,169,274

4,898,3052,649,531 91 ,750.0003,468,390

g JSEQQSEBB

$ 585.668316,872902,540

05 902,540

Real and personal property valuations are determined each year as of January 1 by theProperty Appraiser's Office. Florida Statutes require that all property be assessed at 100%of just value. The millage rate was 8.817 mills for County-wide. All property taxes becomedue and payable on November 1. and are delinquent on April 1 of the following year.Discounts of 4, 3. 2, and 1 percent are allowed for early payment in November throughFebruary. respectively. The certificate is eligible for a tax deed application two years fromthe date (April tst). The certificate holder has the option to make a tax deed application orto continue holding the certificate until it is redeemed. The life of a tax certificate is sevenyears from the date of issuance (June 1st).


September 30, 1 995

I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

F. Revenues, Expenditures and Expenses - Continued

2. Property Tax Revenues and Procedure for Tax Collection - Continued

Key dates in the property tax cycle (latest date where appropriate) are as follows:

Revenues for fiscal yearended September 30, 1995

Lien date January 1. 1994Property taxes levied September 27. 1994Beginning of fiscal year for which taxes have been levied October 1, 1994Assessment roll certified October 26, 1994Tax bills rendered- November 1, 1994Property taxes payable:

Maximum discount November 30, 1994Delinquent April 1. 1995

Tax certificates sold on unpaid taxes June 1. 2, 5, and 7, 1995

3. Interfund Transactions

Quasi-extemal transactions are accounted for as revenues, expenditures or expenses.Transactions that constitute reimbursements to a fund for expenditureslexpenses initiallymade from it that are property applicable to another fund, are recorded asexpendihrreslexpenses in the reimbursing fund and as reductions of expendituresiexpensesin the fund that is reimbursed.

All other interfund transactions. except quasi-external transactions and reimbursements. arereported as transfers. Nonrecuning or nonroutine permanent transfers of equity are reportedas residual equity transfers. All other interfund transfers are reported as operating transfers.

ll. STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY

A. Deficit Fund Balances or Accumulated Deficits

The County has the following deficit fund balanceslaccumulated deficits as of September 30, 1995:

1. Governmental funds:

a. Special Revenue Funds

(1) Hurricane Erin FEMA Reimbursement

The deficit of $1,535,176 was due to the Hurricane Erin damage surveyreports that were not processed in time to be accrued as revenue for thisyear. This deficit is expected to be liquidated with proceeds to be receivedfrom FEMA.

(2) Deputies Training and Education

The deficit of $21,612 was due to the shortfall of revenues in fines andforfeitures for fiscal year ended 1995 of $10,327 and an under transfer offunds from the General Fund totalling $15,834, which will be reappropriatedin the next fiscal year.

33

34


September 30, 1995

STEWARDSHIP. COMPLIANCE AND ACCOUNTABILITY - Continued

A. Deficit Fund Balances or Accumulated Deficits - Continued

2. Proprietary Funds:

Enterprise Funds

(1) Civic Center Fund

The deficit of $3,293,764 increased from $2,814,179 largely due to anoverestimation of retained earnings from the prior year. The County iscurrently reviewing options to increase revenue from events. such as aprofessional hockey team.

Internal Service Funds

(1)

(2)

Worker's compensation. Health and Life insurance Fund

The deficit of $507,648 is mainly due to an underbudgeting of claims forthe year of $1,525,576 and an overbudgetlng of retained earnings from theprior year. The Board has obtained an actuarial study of the County's selfinsurance claims in order to properly budget these future claims andeliminate the current deficits through increased charges to the userdepartments.

Casualty and Property Self Insurance Fund

The deficit of $172,451 was due to an overbudgeting of senn'ce charges andretained earnings. 3 loss of investments and an overbudgeting of the claimsexpense. The Board has obtained an actuarial study of the County‘s selfinsurance claims in order to properly budget these future claims andeliminate the current deficit through increased charges to the userdepartments.

Excess of Expenditures Over Appropriations

1.

2.

Governmental Funds

Escambia County Law Library Board Special Revenue Fund

The Law Library exceeded its approved budget for the year by $7,028.

Proprietary Funds

Economic Development and Industrial Enterprise Fund

Operating expenses in the Economic Development and Industrial Fund have anunfavorable variance of $51.923 resulting from depreciation expense exceeding theamount budgeted by $77,439,

Worker's Compensation. Health and Life Insurance Internal Service Fund

Worker’s Compensation, Health and Life Insurance Fund has an unfavorableexpense variance in contractual services of 51525576 due to the audit adjustmentof $1 ,158,094 for incurred but not reported claims as of September 30. 1995. Auditadjustments to the liability for worker’s compensation claims, resulted in operatingexpenses having an unfavorable variance of $1 ,490,994.


September 30, 1995

DETAIL NOTES ON ALL FUNDS AND ACCOUNT GROUPS

A. Assets

1. Cash. Investments and Equity in Pooled Cash and Investments

a. Cash on Deposit

At September 30. 1995, the County's cash on deposit in its bank accounts was$21 .122587 including interest bearing accounts, all of which are entirely insured byfederal deposit insurance or collateralized pursuant to Chapter 280, Florida Statutes.Monies which are placed on deposit with financial institutions in the form of demanddeposit accounts. time deposit accounts and certificates of deposit are defined aspublic deposits. All of the County's public deposits are held in qualified publicdepositories pursuant to State of Florida Statutes. Chapter 280, "Florida Security forPublic Deposits Act" and are covered by federal depository insurance with anyexcess of such federal depository insurance covered by the Act. Under the Act, allqualified public depositories are required to pledge eligible collateral having a marketvalue equal to or greater than the average daily or monthly balance of all publicdeposits, times the depository‘s collateral pledging level. The pledging level mayrange from 50% to 125% depending upon the depository‘s financial condition andestablishment period. The Public Deposit Security Trust Fund has a procedure toallocate and recover losses in the event of a default or insolvency. When publicdeposits are made in accordance with Chapter 280, no public depositor shall beliable for any loss thereof. Any losses to public depositors are covered by applicabledeposit insurance. sale of securities pledged as collateral and, if necessary.assessments against other qualified public depositories of the same type as thedepository in default.

Equity in Pooled Cash and Investments

The Board maintains a cash and investment pool that is available for use by all fundsexcept for menies which are legally restricted to separate administration (primarilydeferred compensation). This gives the Board the ability to invest large amounts ofidle cash for short periods of time and to maximize earnings potential. The "Equityin pooled cash and investments" consists of cash and investments owned by eachfund and defined as resources which can be liquidated without delay or penalty. inaddition. cash and cash equivalents and investments separately held andindividually accounted for by several of the Board's funds where contractualarrangements and bond covenants provide for and require such arrangements areclassified as "restricted assets." Investment earnings are allocated to the individualfunds as provided by statute.

Investments and Investment Practices

The investment of surplus funds and restricted reserve funds is governed by theprom'sions of Section 28.33. Florida Statutes. as to the types of investments that canbe made. Investments authorized by statute include obligations of the U. 8. Treasuryand U. S. Agencies. bank trust receipts. interest bearing time deposits or savingsaccounts in qualified public depositories of the state or national banks organizedunder the laws of the United States, and savings and loan associations located in thestate and organized under federal law. providing all deposits are secured by collateralas prescribed bylaw. In addition, the County approved it‘s own investment policy onJuly 6, 1995 which conforms to the provisions of Section 218.415. Florida Statutes.

35

36


September 30, 1995

DETAIL NOTES ON ALL FUNDS AND ACCOUNT GROUPS - Continued

A. Assets - Continued

1. Cash, Investments and Equity in Pooled Cash and Investments - Continued

c. Investments and Investment Practices - Continued

Investments at September 30. 1995. are categorized in accordance with GASBStatement No. 3 to indicate the level of risk assumed by the County: Category (1)includes investments that are Insured or registered or for which the securities areheld by the County or its agent in the County's name; Category (2) includesuninsured or unregistered investments for which the securities are held by thecounterparty‘strustdepartment or agent in the County's name; Category (3) includesuninsured and unregistered investments for which the securities are held by thecounterparty, or by its trust department or agent. but not in the County's name. Dueto significantly higher cash flows at certain times during the year, the County‘sinvestment in overnight repurchase agreements. for which the underlying securitieswere held by the dealer, fluctuated throughout the period. As a result, the amountsthat were in Category (3) at those times were marginally higher than at year-end.

Collateralized mortgage obligations (CMO's). which include principal-only strips(PO's). interest-only strips (IO's) and inverse floaters (IF's) were investments usedby the County to maximize yields and protect against rising interest rates. Theseinstruments are based on cash flows from principal and interest payments onunderlying mortgages and are highly sensitive to movements in the interest ratemarket. The lO's are based on cash flows from interest payments on underlyingmortgages and P05 are based on cash flows from principal payments on underlyingmortgages. The IF's are inversely related to movements in the market and its effecton related indices. The IO's are sensitive to prepayments of the underlyingmortgages. If interest rates decline and homeowners refinance their mortgages. theash flows from interest payments are reduced and the IO's will lose value. If interestrates increase. homeowners are less likely to refinance and cash flows from interestpayments may be greater than anticipated. causing an increase in the IO's value.These types of derivative securities are currently not allowable investments under theCounty's investment policy which was approved July 6. 1995.

The following types of investments were held in the County's investment portfolioduring the fiscal year but were sold prior to September 30, 1995:

FHLMC-CMO-IFFNMA-CMO-IFFHLMC-CMO—POFNMA-CMO-POFNMA-CMO-IFIIOReverse Repurchase Agreement


September 30, 1995

III. DETAIL NOTES ON ALL FUNDS AND ACCOUNT GROUPS - Continued


1. Cash. Investments and Equity in Pooled Cash and Investments - Continued

d. Unrestricted assets

Component UnitsTotals Escambia Escambia County Totals

Primary County Housing Health Facilities ReportingGovernment Finance Authority Authority Entity

Cash and cashequivalents $10,910,305 $ 29,291 5 20,416 $10,960,012

Equity in pooledcash andinvestments 73,108,171 0 0 73,108,171

Investments 1,243,132 733,326 0 1,976L458Total $5,261,608 $ 763m? S 20,416 $86,044,641

The County‘s deposits at the balance sheet date are entirely insured or collateralizedwith securities held by the County or by the State Treasurer under the provisions ofChapter 280, Florida Statutes and are, therefore. insured for risk categorizationdisclosure purposes.

Car 'n Amount FundDeposits:

Insured (FDIC) 3 1,940,485 PoolUninsured :

Collateral held by pledging bank's trustdepartment in County's name 13,197,372 Pool

State Board of Administration - InvestmentPool - Collateral held by StateTreasurer 29,204,132 Pool

Total Deposits § 44,341,989

The investments at year end are shown below and are with a depository qualifiedpursuant to the criteria listed above:

Carrying MarketInvestments Amount Value Fund

US. Treasury Bills:Securities held by County‘s agentin County’s name S 25,726,194 $25,903,985 Pool

US. Treasury Note:Securities held by County's agentin County's name 135,226 136,458 Special Revenue

US. Treasury Strips:Securities held by County's agentin County‘s name 796,892 722,000 Capital Projects

Certificates of Deposit Special RevenueSecurities held by County in AgencyCounty's name 15,044,340 15,044,340 Pool

Total Investments 5 41,702,652 1&1 806,283

37


September 30. 1995

III. DETAIL NOTES ON ALL FUNDS AND ACCOUNT GROUPS - ContinUEd


1. Cash, Investments and Equity in Pooled Cash and Investments - Continued

d.

38

Unrestricted assets - Continued

The investment in the State Board of Administration‘s pool and local bank pool arefinancial institution collateral pools, in which all financial institutions holding publicfunds pledge collateral to a common pool for investing purposes. Therefore, they areinsured for risk categorization disclosure purposes.

Restricted assets

Component UnitsTotals Escambia Escambia County Totals

Primary County Housing Health Facilities ReportingGovernment Finance Authority Authority Entity

Cash and cashequivalents $ 407.703 S 16.743 5 0 $ 424.446

Equity in pooledcash andinvestments 5,560,384 0 0 5,560,384

Investments 90.311 0 0 90,311

Total 6 058 398 16 743 0 6 075 141

The County's deposits at the balance sheet date are entirely insured or collateralizedwith securities held by the County or by the State Treasurer under the provision ofChapter 280. Florida Statutes, and are, therefore. insured for risk categorizationdisclosure purposes.

Lemmy;Deposits~Cash and Cash Equivalents:

Primary Government - Uninsured § 5,968,087Component Unit — Escambia County

Housing Finance Authority -Insured (FDIC) 16,743

Reporting Entity § 59845830

The investments at year end are shown below and are with a depository qualifiedpursuant to the criteria listed above:

Carrying MarketInvestments Amount Value Fund

S.B.A. Originator Fees:Securities held by County in internalCounty‘s name 5 90.311 5 90,311 Service

Total investments 90 .31 1 90.311Total Deposits and Investments 5 §,OZS.]_4_1 $975.1“

’-


September 30. 1995



2.

Fund

GeneralSpecial RevenueCapital ProjectsEnterpriseInternet ServiceAgency

Totals-pnmarygovernment

Component unitsTotals-reporting

entity

4.

Cash with Fiscal Agent

The cash with fiscal agent at year end is shown beiow and is with a depository qualifiedpursuant to the criteria listed above:

MarketValue

CarryingAmount

5 6.755.686 - § 6.755.686Deferred Compensation -Insurance Company lnvestrnent

Receivabtes

a. Receivables at September 30, 1995, consist of the following:

AllowanceGross for

Receivables Uncollectible Net

$ 1,638,519 $ (460,769) $1,177.3.694.307 (3.024.640) 669,

20.159 0 20.5.458.434 (3,089,398) 2,369.

63,611 (63.473)32.817 0 32.

AccruedInterest

8 6.449 35

MortgageAccounts Notes Notes

$1,631,677 8 393 03.455.780 237,774 753 0

20.159 0 0 04.774.733 643.122 40.579 0

63.611 0 0 032.724 0 93 0

10.907.847 (6.638280) 4.269.292.847 0 292.

9.978.684 881.2895.937 O 0

47,874 0286,910

9 984 621 881 289 47 874 286 910 11 200 694 6 638 280

b. There were no unbilled receivables at September 30. 1995.

Changes in General Fixed Assets

A summary of changes in general fixed assets follows:

Balance9/30/95

5 8,512,364

Balance10101794

8.349.327 3Additions Deletions

Land $ 163,037 $ 0Buildings and other

improvementslm provements other

than buildingsEquipmentConstruction in

progress 182Total g 319 438 986

49,445,003 189,550 0 49.634.553

211,812,05949,832,415

10,856,2888.229.801

1,362,3502,913,650

221,305.99755.148.566

1 247 080 0§20 685 756 § 4 276 000

1.247.262$335 848 742.

7506671590361 38817

567847

4 562 414

39


September 30. 1995



5. Proprietary Fund Property. Plant and Equipment

A summary of proprietary fund type property, plant and equipment at September 30. 1995.follows:

Internal Total Primary Component TotalsEnterprise Service Government Unit Reporting Entity

Land $ 4,745,989 S 66.418 5 4.812.407 $ 0 $ 4.812.407Buildings 28,354,113 0 28.354.113 0 28,354,113

Other improvements 10,948,838 0 10,948,838 0 10,948,838

Equipment 9.711.017 83.402 9,794,419 27.62 9.822.041

Construction in progress 873.113 0 873.113 0 873.11 3Total 54.633.070 149.820 54,782,890 27.622 54,810,512Less accumulated

depreciation (17.112.126) (35.575) (17.147701) (7.398) (17.155.09gNet 5 32,520,944 s 114 245 5 37 635 189 § 29 224 § 37 655 413

_—__—__.___.__.—.—_——_.__._..—.-.__.

6. Advance to Other Funds

a. The long-term interfund loan receivable (reported in "Advance to" asset accounts)from the Debt Service Fund to the Solid Waste Fund resulted from the refinancing ofbonds series 1978 of the Solid Waste Fund. Interest and principal will be paid fromrevenues received from the Solid Waste Fund transferred into the Debt Service Fundas approved by the Board of County Commissioners on March 24, 1981, as follows:

Fiscal Year Ending Principal at Total DebtSeptember 30. Maturity interest Saviors

1996 3 90.825 3 213.560 $ 304,3851997 102.672 209.238 311.9101998 114.519 203.876 318,3951999 126.366 197,459 323,8252000 138.213 189.972 328.185

After 2000 1.630.909 1.133.007 2.763.9162.203.504 2.147.112 4.350.616

Less current portion (90.825) (2134560) (304385)Total advance 5 2 112 679 $ 1 933.552 § 4.046%

B. Liabilities

1. Pension and Retirement Plan

Substantially. all County employees are covered by the Florida Retirement System. a non-contrlbutory mum-employer cost-sharing public employees retirement system (PERS).established by Chapter 121. Florida Statutes. The Florida Retirement System isadministered by the Division of Retirement of the State of Florida Department ofAdministration.

40

l

Escambia County, FloridaNOTES To COMBINED FINANCIAL STATEMENTS

September 30, 1995


Liabilities

1. Pension and Retirement Plan — Continued

The payroll of County employees for the year ended September 30, 1995, was as follows:

Total Salaries Coveredby Retirement Total Salaries

Board of County Commissioners $ 16,605,714 $ 16,994,903Clerk of the Circuit Court 2,666,909 2,826,610Comptroller 1,882,396 1,909,898Sheriff 20,199,433 21,216,634Tax Collector 1,834,381 1,936,226Property Appraiser 1 ,429,343 1 ,435,995Supervisor of Elections 504,132 665,304Civil Service 617,190 623,228Santa Rosa Island Authority 861,544 1,041,156Law Library 18 655 25 759Total 5 46,619,697 3 48,675,713

Substantially, all county employees working in a regularly established position are requiredto participate in the system. Employees who retire with 30 years of creditable service, or atage 62 with ten (10) years of creditable sewice, are entitled to a benefit, payable monthly forlife, equal to 1.6 percent of their average final compensation for each year of creditableservice. Average final compensation is the employee's average salary for the five highestyears of salary earned during covered employment- Benefits are fully vested on reachingten (10) years of creditable sewioe. Special Risk Members must have at least ten (10) yearsof special risk creditable service, and be at least 55 years of age, or twenty-five continuousyears of service, regardless of age to be eligible for retirement. Elected State Officers' Classcovers retirement for those specific employees after eight (8) years in office. The systemalso provides death and disability benefits. Benefits are established by Chapter 121 . FloridaStatutes.

The Board is required by State statute to make contributions to the System equal to apercent established by the State of Florida. Contribution rates for the year ended September30, 1995 were as follows:

Class or Plan Percent of Gross SalemRegular employees 1 7.57%Special Risk Employees 27.49%County elected officials 28.14%Senior management employees 24.54%Re-employed regular employees 17.57%Local Annuity Program 23.88%SUS Optional Retirement Program (1) 17.56%

(1) Employees participating in this program contribute 01% of their gross salaries.

41

42


September 30, 1995

DETAIL NOTES ON ALL FUNDS AND ACCOUNT GROUPS — Continued

Liabilities - Continued

1. Pension and Retirement Plan - Continued

Contributions for the year ended September 30, 1995, were as follows:

Board of County Commissioners $ 3,054,680Clerk of the Circuit Court 486.663Comptroller 341 .602Sheriff 5,234,602Tax Collector 334.986Property Appraiser 255,305Supervisor of Elections 95.216Civil Service 108.568Santa Rosa Island Authority 151.922Law Library 3,306

Total 0 066

The County's contribution represents less than one percent of total contributions to theFlorida Retirement system.

The "pension benefit obligation" is a standardizad disclosure measure of the present valueof pension benefits. adjusted for the effects of projected salary increases and step-ratebenefits. estimated to be payable in the future as a result of employee service to date. Themeasure. which is the actuarial present value of credited projected benefits. is intended tohelp users assess the System's funding status on a going-concem basis. assess progressmade in accumulating sufficient assets to pay benefits when due, and make comparisonsamong PERS and employers. The System does not make separate measurements ofassets and pension benefit obligation for individual employers. The total pension benefitobligation at June 30, 1995, for the System as a whole, determined through an actuarialvaluation performed as of that date. was $47.3 billion. The System's net assets availableas of June 30. 1995 for benefits on that date (valued at market) were $41.6 billion leavingan unfunded pension benefit obligation of $5.7 billion. The unfunded pension benefitobligation is 77.4% of the annual covered payroll of all participating entities.

Ten-year historical trend information showing the systems progress in accumulatingsufficient assets to pay benefits when due is presented in the State of Florida's June 30,1995, comprehensive annual financial report.

Post Retirement Health Care and Life Insurance Benefits

A conversion policy will be issued to employees and dependents whose health insuranceterminated due to the termination of eligibility for coverage because of retirement. Theretiree must notify the insurance company's home office within 31 days alter retirement andsend in the monthly premium each month in order to remain covered. Each retiree has55,000 in life insurance which is paid for by the County. This premium amounted to $10,638for the fiscal year. There are 554 retirees in this plan. TheSe benefits are provided byresolution of the Board of County Commissioners.

Deferred Compensation Plan

The County offers its employees a deferred compensation plan created in accordance withInternal Revenue Code Section 457. The plan, available to all County employees, permitsa portion of their salary to be deferred until future years. The deferred compensation is not


September 30, 1995


B. Liabilities - Continued

3. Deferred Compensation Plan - Continued

available to employees until termination, retirement, death, or unforeseeable emergency.All amounts of compensation deferred under the plan, all property and rights purchased withthose amounts. and all income attributable to those amounts, property, or rights are (untilpaid or made available to the employee or other beneficiary) solely the property and rightsof the County (without being restricted to the provisions of benefits under the plan). subjectonly to the claims of the County’s general creditors. Participants' rights under the plan areequal to those of general creditors of the County in an amount equal to the fair market valueofthe deferred account for each participant.

It is the opinion of the Board's legal counsel that the County has no liability for losses underthe plan but does have the duty of due care that would be required of an investor. TheCounty believes that it is unlikely that it will use the assets to satisfy the claims of generalcreditors in the future.

The assets of the deferred compensation plans of the County are reported at market valueas of September 30, 1995.

Construction and Other Significant Commitments

At September 30. 1995, the County was committed to the following construction projects:

Engineering Services-Building $ 753,356Engineering Services-Road Paving and Drainage 736.441Engineering Senrices-Space Needs Study 28.278Road Contract-Road Paving and Drainage 1.979.200Roof Contract-Roof Repairs 135.005Building Contract-Building Construction 34,610Building Contract-Beach Improvement 186,796

MThese commitments. which are not recorded in the financial statements. are evidenced bysigned purchase orders and contracts which were entered into prior to September 30, 1995.

Risk Management

The County is exposed to various risks of loss related to thett, damage and destruction ofassets; torts; errors and omissions; injuries to employees; and natural disasters. The Boardhas established a risk management program to self-insure claims against the Board ofCounty Commissioners. Constitutionai Officers, Civil Service Board and Santa Rosa IslandAuthority for the following types of risks:

Workers Compensation — self insured up to a limit of $300.000 per occurrence withexcess limits to $10,000,000.

Casualty and Property - Casualty limits are $100,000 per claim with a $200,000aggregate.Property limits are $75,000 self insured retentions per occurrence withexcess limits to $184,200,000.

43


September 30, 1 995



5. Risk Management - Continued

The Board currently reports all of its risk management activities in the Internal ServiceFunds, and the estimated insurance claims liabilities are reported in those funds. Liabilitiesare reported when it is probable that a loss has occurred and the amount of the loss can bereasonably estimated. Liabilities include an amount for claims that have been incurred butnot reported (IBNRs). The claims liabilities totaling $9,087,898 reported in the InternalService funds at September 30, 1995 in accordance with the requirements of GASBStatement No. 10 are based on historical and current information regarding the Funds andare in accordance with generally accepted accounting principles.

Changes in the estimated Ibiiity for self-insured losses for the fiscal year ended September30, 1995 were:

Beginning Current Yearof Fiscal Claims and Balance at

Year Changes in Claim Fiscal YearLia_t_3il‘rty Estimates Payments _§nd

Workers compensation1993-1994 $2,224,245 $4,104,185 $2,243,298 $4,085.1321994-1995 $4,085,132 $3,884,205 $1,852,714 $6,118,623

Casualty and property1993-1994 4,593,403 2,078,233 894,927 5,776,7091994-1995 5,776,709 (649,861) 2,155,573 2,971,275

Total Self insurance1993-1994 $817,648 $382,418 $3.138.225 59.861.8411994-1995 861 841 234 344 008 287 9 087 898

8. Long-Term Debt - Board of County Commissioners - Sales Tax Revenue Bonds

a. General Description of Program

(1) Legal Authom‘ for the Bonds. The Sales Tax Revenue Bonds, Series1989A and 1993, in an aggregate principal amount of $20,675,000 and$50,355,000, respectively. were issued under and pursuant to theConstitution and laws of the State of Florida, particularly Part VI of Chapter218, Florida Statutes, as amended, Home Rule Ordinance No. 74-8 of theCounty, as amended, and ordinances and resolution adopted by theCommission of me County.

(2) Collateral for the Bonds. The Bonds are limited special obligations of theCounty collateralized by a lien on and pledge of. among other things, theproceeds of the iocal government half—cent sales tax distributed to theCounty from the Local Government Half—Cent Sales Tax Clearing TrustFund. The Series 1993 bonds are issued on a parity with the Series 1989Abonds.

44


September 30, 1995

iii. DETAIL NOTES ON ALL FUNDS AND ACCOUNT GROUPS - Continued

8. Liabilities - Continued

6. Long-Tenn Debt - Board of County Commissioners - Sales Tax Revenue Bonds -Continued

b. Revenue bonds payable at September 30, 1995, are comprised of the followingissues:

$11,295,000 Sales Tax Revenue Serial Bonds, Series 1989A, duein annual installments of $1 ,595,000 to $1,960,000 throughJanuary 1, 1999; interest rates vary from 6.70 percent to6.95 percent 3 6,655,000

$ 9,380,000 Sales Tax Revenue Term Bond, Series 1989A. due inan annual installment of $9,380,000 on January 1. 2003; interestat 7.10 percent 9,380,000

$18,135,000 Sales Tax Revenue Series Bonds, Series 1993, due inannual installments of $120,000 to $3,655,000 through January 1,2008; interest rates vary from 4.10 percent to 5.60 percent 18,020,000

6 7,945,000 Sales Tax Revenue Term Bond, Series 1993, due in anannual installment of $7,945,000 on January 1, 2009; interest atat 5.70 percent 7,945,000

$24,275,000 Sales Tax Revenue Term Bond, Series 1993, due in anannual installment of $24,275,000 on January 1. 2015; interestat 5.80 percent 24,275,000

Total Sales Tax Revenue Bonds g 66,275,000

The following is a summary of bond transactions of the County for the year endedSeptember 30, 1995:

Series 1989 A Series 1993 TotalBonds payable at

September 30, 1994 $ 17,965,000 5 49,920,000 $ 67,885,000Bonds retired (1.495.000) ( 115.000) 11.610000)Bonds payable at

September30,1995 § 16,470,000 g 49,805,000 § 66,225,000

The annual requirements to amortize all debts outstanding as of September 30. 1995.are as follows:

Debt Service RequirementsSales Tax Revenue Bonds

Series 1 989A and 1 993Dated December 1, 1989 and April 1, 1993

Fiscal Year ending Total debtSeptember 30, Principal matun‘tjes Interest service

1996 S 1.71 5.000 5 3,911,213 $ 5,626.21 31997 1,835,000 3,794,555 5,629,5551998 1,970,000 3,667,505 5,637,5051999 2,100,000 3,529,820 5,629,8202000 2,250,000 3,380,233 5,630,233

Alter 2000 56.405.000 27,754,024 84.159.0245 66,275,000 5 46,037,350 § 112,312,350

45

Ill.

46

Escambia County, FloridaNOTES To COMBlNED FINANCIAL STATEMENTS

September 30, 1995


B. Liabilities — Continued

7. Long-Term Debt - Board of County Commissioners - Road Improvement Bonds


(1) LegaiAuthom for the Bonds. The Road lmprovementBonds, Series 1993A and B in an aggregate principal amount of $7,870,000 and $12,630,000were issued under and pursuant to Chapter 125, Florida Statutes, asamended, Home Rule Ordinance No. 74-8 of the County, as amended,ordinances and resolution adopted by the Commission of the County onDecember 14, 1993.

(2) Collateral for the Bonds. The Series 1993 A Bonds and the interest thereonare payable solely from and collateralized by an irrevocable lien upon andpledge of (i) the Net Revenues derived from the Tolls and other income fromthe Bob Sikes Toll Bridge, (i0 until otherwise applied as provided in theResolution, the moneys held in the funds and accounts thereunder (exceptthe Rebate Fund) and the income on investment thereof, and Gin to theextent necessary, the Available Surplus Gas Tax Revenues (hereinaftercollectively called the "Pledged Revenues").

The Series 1993 B Bonds and the interest thereon are payable solely fromand collateralized by an irrevocable lien upon and pledge of (i) theuncommitted Surplus Gas Tax Revenues, and 60 until othemise applied asprovided in the Resolution, the moneys held in the funds and accountsthereunder (exceptthe Rebate Fund) and the income on investment thereof(collectively called the "Pledged Revenues").

b. Revenue bonds and notes payable at September 30, 1995, are comprised of thefollowing issues:

$7,870,000 Road improvement Revenue Bonds, Series 1993A,due in annual installments of $670,000 to $965,000 throughJanuary 1, 2004; interest rates vary from 4.00 percentto 5.25 percent

$12,630,000 Road Improvement Reyenue Bonds, Series 1993B,due in annual installments of $650,000 to $1,135,000 throughJanuary 1,2009; interest rates vary from 3.40 percentto 5.00 percent

Total Road Improvement Revenue Bonds

$

12,000,000

g 19,225,000

c. The following is a summary of bond transactions of the County for the year endedSeptember 30, 1995:

Series 1993A Series 1993BBonds payable at

September 30, 1994 $ 7,870,000 5 12,630,000Bonds retired (645,000) (630,000)Bonds payable at

September 30, 1995 § 7,225,000 § 12,000,909

Total

$ 20,500,000(1 ,275 ,0001

§ 19,35,000

7,225,000


September 30. 1995



7. Long-Term Debt - Board of County Commissioners - Road Improvement Bonds -Continued

d. The annual requirements to amortize all debts outstanding as of September 30, 1995,are as follows:

Fiscal Year endingSeptember 30,

Fiscal Year endingSeptember 30,

Debt Service RequirementsRoad Improvement Bonds, Series 1993 A

Dated December 1, 1993

Total debtPrincipal maturities Interest service

1995 $ 670,000 $ 335.081 $1,005,0811997 695.000 306.913 1,001,9131998 725,000 275,831 1,000,8311999 755,000 241 .588 996,5882000 790,000 203,906 993,906

After 2000 3.973.209$8,971 .528

3,590,000 383,209g 7,2;5,000 5 1,746,528

Debt Service RequirementsRoad Improvement Bonds. Series 1993 B

Dated December 1. 1993

Total debtPrincipal matyrrities Interest service

19961997199819992000

Afler2000

$ 650,000670,000695,000720,000750,000

8,515,0005 12,000,000

$ 533,059509,614483,319454,569423,781

2.007.7405 4,412,082

$ 1,183,0591,179,6141,178,3191,174,5691,173,781

10,522,740g 16,312,982

8. Long-Term Debt - Board of County Commissioners - Civic Center


(1)

(2)

Legal Anthem for the Bonds. The 1992 Bonds in aggregate principalamount of $6,915,000 were issued pursuant to the authority of theConstitution and the laws of the State of Florida, including the County'sHome Rule Ordinance 74-8, adopted on July 24, 1974, and the Home RuleOrdinance 89-7, duly enacted on March 7, 1989, as amended, and Section125.0104, Florida Statutes, and other applicable provisions of the law. The1992 Bonds were issued pursuant to a resolution adopted by the Board ofCounty Commissioners of Escambia County on September 22, 1992.

Collateral for the Bonds. The principal and the interest on the 1992 Bondsare payable from and collateralized by a lien upon and a pledge of theTourist Development Tax levied and collected by the County.

47


September 30. 1 995

Ill. DETAIL NOTES ON ALL FUNDS AND ACCOUNT GROUPS - Continued


8. Long-Term Debt - Board of County Commissioners - Civic Center — Continued

b. Revenue bonds payable at September 30, 1995, are comprised of the followingissues:

$4,435,000 Tourist Development Serial RevenueBonds, Series 1992, due in annual installments of$230,000 to $415,000 through December 1, 2007;interest varies from 4.1 percent to 5.8 percent. $ 4,000,000

$2,480,000 Tourist Development Term RevenueBonds. Series 1992, due in annual installments of$440,000 to $555,000 beginning December 1, 2008through December 1 , 2012', interest at 6.0 percent. 2 480 000

Total Tourist Development Revenue Bonds g 6,480 000

c. The following is a summary of bond transactions of the County's Civic Center Fundfor the year ended September 30, 1995:

Series 1992 TotalBonds payable at

September 30, 1994 $ 6,700,000 5 6,700,000Bonds retired (229,000) (220,009)Bonds payable at

September 30, 1995 5 6,480,000 g eggopoo

d. The annual requirements to amortize all debts outstanding as of September 30, 1995,are as follows:

Debt Service RequirementsTourist Development Revenue Bonds

Series 1992Dated September 1,1992

Fiscal YearEnding Principal Total Debt

September 30, Maturities Interest Service1996 $ 230,000 $ 352,563 $ 582.5631997 235,000 342,678 577,6781998 250,000 331,758 581,7581999 260,000 319,768 579,7682000 270,000 306,778 576,778

After 2000 5.235 .000 2240.799 7,475,799Total 5 6,480,000 5 3,894,344 5 10,374,344

9. Prior Year Defeasance of Debt

in prior years, the County defeased certain special obligation and other revenue bonds byplacing the proceeds of new bonds in an irrevocable trust to provide for all future debtservice payments on the old bonds. Accordingly, the trust account asset and liabilities arenot included in the County’s financial statements. On September 30, 1995, $232,147,000of bonds outstanding are considered defeased.

48

/\A

4%


September 30, 1 995

Ill. DETAIL NOTES ON ALL FUNDS AND ACCOUNT GROUPS - Continued


10.

11.

Long-Tenn Debt - Arbitrage Liability

Pursuant to Section 148 (f) of the U. S. Internal Revenue Code, the County must rebate tothe United States Government the excess of interest earned from the investment of certaindebt proceeds and pledged revenues over the yield rate of the applicable debt. Arbitragerebate, if any, is due and payable on each five-year anniversary of the respective bond issue.For the fiscal year ended September 30, 1995, there is no arbitrage rebate liabilityoutstanding.

Conduit Debt Obligations - Component Unit

Under Florida Statute, Chapter 154, the Escambia County Health Facilities Authority has thepower to assist health facilities within Escambia County with the acquisition, construction,financing and refinancing of projects. The Authority has assisted several health facilitieswithin Escambia County by issuing the following revenue bonds: ‘

Amount Outstandingat September 30, 1995

West Florida Arthritis and Orthopedic Center,$660,000 Revenue Bonds, issued December 2, 1985,due December 1, 2000 $ 335,200

Lakeview Center, lnc., $804,000 Revenue Bonds, issuedOctober 1, 1986, due October 1 , 2001 403.500

Florida Convalescent Center, lnc., $4,350,000 Revenue .Bonds, issued December 1, 1987, due January 1, 2011 3,700,000

Florida Convalescent Center, lnc., $350,000 RevenueBonds, issued December 1, 1987, due January 1, 2011 300,000

Baptist Hospital lnc., $24,740,000 Revenue Bonds,issued February 15, 1993, due October 1, 2014 24,550,000

Azalea Trace lnc., $26,625,000 Revenue Bonds,issued April 4, 1989, due January 1, 2001 23,325,000

Baptist Hospital inc. and Baptist Manor lnc., $18,205,000Revenue Bonds. issued January 15, 1993, dueOctober 1, 2014 17 290 000

g 69,903,100

The above bond issues are limited obligations of the Authority. The Authority has noobligation to pay the outstanding debt or the premium or interest thereon except from therevenues, funds and other collateral pledged for this purpose by the borrowers under theprovisions of the bond financing documents. The bonds do not constitute a debt or pledgeof the faith and credit of me Authority, and accordingly, they have not been reported in theaccompanying financial statements.

On October 13, 1995, the Lakeview Center, lnc. Revenue Bonds issued October 1, 1986were redeemed in full.

49


September 30. 1995

ll). DETAIL NOTES ON ALL FUNDS AND ACCOUNT GROUPS - Continued I

Balance at ‘3/1/94AdditionsPrincipal paymentsCancellationsBalance at 9/30/95

13. Long-Tenn Debt - Notes


12. Long-Tenn Debt - Capital Leases I

a.Board of CountyCommissioners Sheriff Tax Collector

$ 371,314 $51,089 $

Total General IProperty Appraiser Civil Service Long-Term Debt

179.073 $ 268,801 $ 3.484 $ 873,7610 0 34,091 0 0 34,091 I

(173,739) (22,638) (41 ,020) (268,801) (3.484) (509.682)0 [16 260) 0 0 0 (16260)

381 .910 I5 197,575 £12191 5 172.144 5 0 g _0_ 5

The carrying amount of the assets under capital lasers is the principal amount of thetotal leaSe payments and these fixed assets are recorded in the general fixed assetsaccount group. I

13. Future minimum payments under capital leases consisted of the following atSeptember 30, 1995:

TotalGeneral

Long-TermCollector Debt$ 57,109 $ 267,710

57,109 65,05857,109 61,27021.414 23.0912.840 2.840

195,581 419,969

(23,432) $38,059)$172,154 § 381910

c. The County agrees to make lease payments from funds other than ad valorem taxrevenues.

Baard ofCounty Tax

Year Ending September 30, Commissioners Shlf1996 $ 206,579 $ 4.0221997 3.927 4,0221998 139 4,0221999 0 1 .6772000 0 0

Total minimum lease payments 210.645 1 3.743Less: Amount representing

{1 .552)interestNet lease payments 5 12,191

13 070§ 197,575

a. General Lonq—Term DebtBoard of CountyCommissioners Total LontTerm Debt

Balance at 10/1/94New notes issuedPrincipal paymentsBalance at 9/30/95

New notes issuedPrincipal paymentsBalance at 9/30/95Less: current portion

Total long-term liabilities

50

Solid WasteBalance at 10/1/94 S 475,459 5

1331 .263)144.196

(121.528)5 22,668

$ 1,327,154 $ 1,327,154353,000 353,000

(1.018.784) (1.018.784)§ 661,329 g 6§13370

Enterprise FundsEconomic

Developmentand Industrial

3,944,376 $0 4,700,000

(3,375,269)5,269,107(153.408)

g 5.11;,699

Total4,419,8354,700,000

(3,706,532)5,413,303[27/1336)

g 5,138.36;


September 30, 1995

III. DETAlL NOTES ON ALL FUNDS AND ACCOUNT GROUPS - Continued


13. Long-Tenn Debt - Notes - Continued

b. Future minimum payments under notes consisted of the following at September 30,1995'.

general Long-TermpebtBoard of CountyCommissioners

Fiscal Year endingSeptember 30, Total

Interest199619971998

Fiscal Year EndingSeptember 30,

199619971998

Principal$ 308,370

176,500176,500 4.427

5 661,370 5 40,130

Enterprise Funds

$ 22,27313,430

$ 330,643189,930180,927

5 701,500

Economic DevelopmentSolid Waste

Principal Interest$121 .528 $3,793 $153,408

22,668 120 1,215,6990 0 0

Principaland Industrial Total

Interest$381 .439369,925295,620

$660,1681 .608,41 2

295,620295,620299,5209 .

295,6204,199.52

1999 0 0 02000 0 0 3,900,000

c. The County borrowed $2.8 million from SunTrust Bank to finance the acquisition offire fighting equipment. Interest is payable at the rate or 6.125%. Interest andprincipal are due in monthly installments of $52,426 through 1996. payable fromMSBU fire protection fees.

During the current fiscal year. the County borrowed $353,000 from First UnionNational Bank of Florida to finance the construction of a sheriffs substation atPensacola Beach. Interest is calculated at 55.48% of First Union's Pn’me rate andpayable quarterly through February 18, 1998 and two equal principal payments of$176,500 due on February 18, 1997 and 1998 from infrastructure surtax.

The County borrowed $382,221 from First Union Bank to finance acquisition ofcapital equipment for solid waste disposal. Interest is payable at the rate of 4.62%.Interest and principal are due in monthly installments of $11,394 starting December1, 1993 through November 1, 1996, payable from Solid Waste tipping fees.

The County borrowed $425,000 from SunTrust Bank to finance the acquisition ofgeneral infrast'ucture storm water drainage improvements at Ellyson Industrial Park.Interest is payable at the rate of 6.125%. Interest and principal are payable inmonthly installments of $8.240 starting August 1, 1991 through July 1, 1996, payablefrom the amount received or receivable by the County from a note from EscambiaCounty Utilities Authority dated November 5, 1990.

The County borrowed $1.54 million from the Bank of Pensacola to finance the costof completion of a speculative building located at Ellyson Field. Interest is payableat the rate of 7.25%. Interest and principal are payable in monthly installments of$15,000 starting June 18, 1992 through June 18,1997, payable from the amountsreceived from the rents and sale of properties at Ellyson Field Industrial Park.

51


September 30, 1995

111. DETAIL NOTES ON ALL FUNDS AND ACCOUNT GROUPS - Continued


1 3. Long-Term Debt - Notes - Continued

Escambia County can borrow for a period of up to five years. with an option to renewfor an additional five year period, the sum of up to $4,100,000 for the developmentof commerce parks. The County borrowed an additional $800,000 during this fiscalyear. On May 23, 1995. the Board of County Commissioners approved a note withSunTrust Bank for $3.9 million to refinance the Barnett Bank note for improvementsto County-owned facilities at Marcus Pointe Commerce Park and Ellyson IndustrialPark. Interest is payable semi—annually at the rate of 7.28% to 7.68% startingOctober 1, 1995 through April 1, 2000. Principal is due on April 1. 2000. Theguaranteed entitlement portion of the revenue sharing trust funds of the State ofFlorida and the net sale proceeds from the sale of lands at Marcus Pointe CommercePark is pledged from payments of these notes. I

14. Long-Tenn Debt - Compensated absences

Board of County Clerk of the Tax Property Total GeneralCommissioners Circuit Court Sheriff Collector Appraiser Civil Service Board Long-Term Debt I

Balance at October 1. 1994 5 2,099,135 S 484,299 $ 6.6554355 407.093 5 274,836 5 168,237 3 10,089,040Increase $1.283 $.25; @519 31.557 4; 925 1 501 1.724 038Balance at September 30. 1996 2,490,418 930,552 7,459,954 444.655 317,761 169,738 11,813,078Less: Current liability (61 .fi) £1“)mM Q 0 O 43% 681)Long-term liability at September 30. 1995 5 2,428,728 5 822.650 § 7 332.865 5 444 655 § 317 161 g 169 738 § 11.416 397

Economic Santa TotalDevelopment Rosa Total Internal Total I

Solid and Island Enterprise Workers Service ProprietaryWaste Inwions Ambulance Industrial AM Funds Comm Fund Fund

Balance at Octobert. t994 $282,731 5 177,312 5 309.211 5 28.984 5 0 3 798,288 5 23.899 5 23,899 $82,137Increase (decrease) (13.3%) 21 gm algg (21.9121 m _ 81.552 6311 8.311 73163 IBalance at September 30, 1995 268.737 198.916 317.931 7.312 72,794 865,690 30,210 30.210 895.900Less: Current liability 422mm 0 0 412.1951 (1 13 s15) o o (118 5151Long-term liability at September 30. 1995 5335.911; 116,929 g 317931 § 7312 § 0 § 747.175 § 30,210 § 30210 $777385

15. Long-Term Debt - Landfill Closure and Long Term Care Payable

Prior to fiscal year 1994, the County stopped accepting waste at four existing landfill sites(Beulah, Klondike, Mobile Highway and Camp Five). Perdido is the only landfill currently inoperation. At September 30. 1995, the County accrued a liability of $14.2 million in the SolidWaste Enterprise Fund for the estimated cost for closure and post-closure of theaforementioned landfills and waste dump site.

The accrual for the landfill sites is based upon the most recently available consultingengineers' studies computed on the ratio of landfill capacity filled at year-end to totalestimated landfill capacity minus payment of actual costs to date. The estimates used arepursuant to the requirements of the Florida Administrative Code, Rule 17401.63 and allother Department of Environmental Protection's rules and statutes of the State of Floridawhich requires the County to be responsible for constructing and maintaining the final landfillcover, monitoring ground water and methane gas. and continuing leaohate management for30 years after the landfills are closed. However. existing EPA and State regulations maychange which may require the County to revise the cost estimates annually.

52


September 30, 1 995



15. Long-Tenn Debt - Landfill Closure and Long Term Care Payable - Continued

16.

The landfill capacity of the Perdido Landfill used to date as of September 30, 1995 is 31.9percent. This landfill is estimated to be filled as of May, 2004.

Assets are restricted in the financial statements in the amount of $1,632,438 to fund thecurrent years portion of the landfill closure and long-term care costs totaling $2,744,151.

Funding Municipal Solid Waste Landfill (MSWLF) costs for the closed landfills will beprovided from future operating revenue ofthe Solid Waste Enterprise Fund activities. In theprior year, $10 million in MSWLF closure and postclosure care costs for the County's closedand operating landfills had been capitalized and recorded as a deferred charge in me SolidWaste Enterprise Fund. An additional deferred charge was recorded this fiscal year in theamount of $1 ,486,940. which represents the long-term portion of closure and postclosurecosts of the County's landfills recognized this year. During fiscal year 1995, $1,464,860 hasbeen expensed to solid waste disposal operations, resulting in a liability balance atSeptember 30, 1995 of $14.2 million for landfill closure and postclosure costs. it is the intentof the County that these costs be recovered from future Operating revenues of the SolidWaste Enterprise Fund, and accordingly will be recognized as operating expense as suchrevenue is earned.

The change in the accrued liability for landfill costs during fiscal year 1995 is summarizedas follows:

Closed OperatingLangfls Landfills Total

Balance at October 1. 1994:Closure costs $2,610,000 $2,068,196 3 4,678,196Post—closure costs 2 958 804 3,783,000 6 741 804

5 568 804 _5,8_51_,1§_)§_ 11 420 000Changes during year:

Closure costs 52,200 530,204 - 582,404Post-closure costs 1 400 396 969,000 2,369,396

1,552,596 1 ,499,204 2,951,800Payment of costs _l_140,709) 0 (140,709)Balance at September 30, 1995 £880,691 £950,400 $34,231,091

Long-Tenn Debt - Other

The Escambia County Civil Service Board has a building lease commitment. Rentalexpense for fiscal year ending September 30, 1995 under this lease was $53,192. Futureminimum rental commitments are $4,400 per month through March 31, 1995, at leasetermination. Renewal of this lease is subject to renegotiation at termination.

53


September 30, 1995

III. DETAIL NOTES ON ALL FUNDS AND ACCOUNT GROUPS ~ Continued

C. Interfund Receivables/Payables

Balances for Individual Fund Interfund Receivables and Interfund Payables at September 30,1995:

InterfundPayables

§ 5,103,362 § 8,779,267

InterfundFund Receivables

General Fund

Special Revenue FundsBoard of County Commissioners:

Mass TransitM and A State IHurricane Erin FEMA ReimbursementOther Grant ProjectsDeputies TrainingTourist PromotionMisdemeanor ProbationHUD Block Grant EntitlementHandicapped Parking FinesFamily MediationFire ProtectionEmergency 911 OperationsHUD-CDBG Housing Rehabilitation LoanHOMETransportation TrustChild Support Hearing OfficerSHIPLaw Enforcement TrustEscambia County Affordable HousingBob Sikes Toll FacilitiesSheriffs Hurricane Erin

195,73300

84,6676,759

0143,541

6564,582

11,396414,250

2430

19,4611 .366.185

4.48320,000

440,47128,047

188,400207,285

66,76922,350

3,184,482242,583

28,54338,76632,95554,557

443,213

191,845355

3,20920,000

1,261,51012,07719,46134,988

0352,348

0Total Special Revenue Funds 3,136,159 5,570,055

Debt Service FundsBoard of County Commissioners:

54

Sales Tax Revenue Bonds - Series 1989A and 1993Road Improvement Bonds

Total Debt Service Funds

Capital Proiect FundsBoard of County Commissioners:

Federal Transit AdministrationCapital Improvement ProgramNew Road ConstructionLocal Option Sales TaxTransportation Improvement-SRIA

Total Capital Project Funds

90.825408.145498,970

92.52863.000

808,2639,534,8571 329 848

11,828,496

182,927

188,400271 .327

195,7335,407

05,965,787

_§§l&6,754,266

--‘

Escambia County, FioridaNOTES TO COMBINED FINANCIAL STATEMENTS

September 30, 1995


C. lnterfund ReceivablesiPayabies - Continued

Fund

Enterprise FundsBoard of County Commissioners:

Solid Waste FundInspection FundAmbulance FundCivic Center FundEconomic Development and industrialSanta Rosa island Authority

Total Enterprise Funds

Internal ervice FundsBoard of County Commissioners:

Worker‘s Compensation/Health & Life InsuranceCasualty and Property Self Insurance

Total Internal Service Funds

Ageng FundsBoard of County CommissionersSheriffTax Collector

Total Agency Funds

Total

Fund Equity

1. Contributed Capital:

lnterfund lnterfundReceivables Payables

$ 4,011,532 $ 3.934.414145.750 2.78118.165 46.5421.810 5.235

81 so27.500 297.600

4.204.338 4.286.652

305,554 67,3841 548.169 01353.723 67.384

61 .588 234.4260 519.919

302 304.14261,890 1,058,487

MM

Contributions are recorded in Enterprise and Internal Service Funds for receipts of Federaland State grants for acquisition of fixed assets. fixed assets contributed from other funds orthe General Fixed Assets Account Group or monies donated from customers for theacquisitions of fixed assets. A summary of changes in contributed capital follows:

Contributed capital October 1. 1994

Current year additions (deductions):Enterprise Funds:

Solid WasteAmbulanceEconomic Development and industrial

Total Enterprise Funds

Contributed capital September 30. 1995

$ 24,295,344

227.491228.703

1 362 3481,818,542

5 26,113,886

55


September 30, 1995

IV. SEGMENT INFORMATION FOR ENTERPRISE FUNDS

Enterprise Fund

Type of service

Operating revenuesOperating expenses. less depreciationDepreciationOperating income (loss)Operating transfers:

InOut

Net income (loss)

Current capital contributionsPlant. property and equipment:AdditionsDeletions

Long-term liabilities:Revenue bondsNotesLandfill closure and long-term careAdvances from other fundsDeferred revenuesCompensated absences

Networking capitalTotal assetsTotal equity

56

Solid Waste ln_spection Ambulance

Landfill Inspection Ambulance

$5169.65?5.533.989

345.773(710.105)

$7,314,132 $1,503,0705.294.652 1,393,375

662.461 22.7861,357,019 86,909

0 285.123 0(2.281.298) 0 0

(949,047) 560.727 (648.756)

227.491 0 228.703

379.786(45.609)

18.406(4.447)

442.295(71.222)

0 0 022.668 0 0

11.486.940 0 02,112,679 0 01.350.113 0 0

245.912 0 1176.02 317.93

1.001.53327.521.2574.292.043

1.656.8961.857.1861.571.750

1.902.3083.399.7422.737.129

Civic CenterOperation

51.467.1582.213.778

628.820(1.375.440)

1.031.1230

(479.555)

0

173, 326(17.837)

6.121.592

00

00

0

(183.615)19,193.35911,294,909

EconomicDevelopment

Civic Center and industrial

industrial

NOTES TO COMBINED FINANCIAL STATEMENTS

Santa Rosaisland

Authority

SRIAParks Operations

$249,173 52.829.05720.743 2,389,961372.483 216.489

(344.053) 222.607

85.542 00 0

(166.594) 45.152

1.362.348 0

2.080.263(43.555)

479. 336(704,505)

05.115.699

000

7.312 00

00

00

552.1289.450.0534.141.433

1.827.0406.599.7486.007.623

Totals

J-_--

$18,532,24717. 046. 4982.248.812(763.063)

1,401,793(2,281,298)(1 .638,103)

1.818.542

3.573.412(307.175)

6.121.5925,138,367

11,486,9402.112.6791.350.113

747.175

6.756.29067.021.34530.044.887

VII.

ViII.


September 30. 1 995

RELATED PARTY TRANSACTIONS

The County Clerk of the Circuit Court‘s Office provides accounting services to the Escambia-PensacolaHuman Relations Commission. Escarnbia County Sheriff and the Civil Service Board. The transactionsof the related parties are arms-lengths transactions and are not of a material nature.

The former County Comptroller was indicted by the Grand Jury on four misdemeanor charges relatingto his investment in derivatives. purchase of a reverse repurchase agreement. failure to solicit bids forcounty bank accounts and purchase of computer equipment through a lease purchaso without Boardof County Commissioners‘ approval. On September 28, 1995, the former Comptroller made a plea of

_Noio Contendere and adjudication was withheld.

SUMMARY DISCLOSURE OF SIGNIFICANT CONTINGENCIES

The County is a defendant in various lawsuits. Although the outcome of these lawsuits is not presentlydeterminable. in the opinion of the County attorney the resolution of these matters will not have amaterial adverse effect on the financial condition of the County.

The County receives significant financial assistance from federal and state agencies primarily in the formof capital and operating grants. The disbursement of funds received under these programs generallyrequires compliance with terms and conditions specified in the grant agreements and is subject to auditbythe grantor agencies. Disallowed claims, if any. resulting from such audits may become tiabilities ofthe County. However, in the opinion of management. disallowed claims, if any. will not have a materialeffect on the County's financial statements.

IMPLEMENTATION OF ACCOUNTING PRONOUNCEMENTS

Effective October 1, 1994, the County adopted the provisions of the Governmental AccountingStandards Board (GASB) Statement Number 20, Accounting and Financial Reporting for ProprietaryFunds and Other Governmental Entities that use proprietary fund accounting. The adoption of thisprcnouncement had no effect on the financiat statements.

SIGNIFICANT EFFECTS OF SUBSEQUENT EVENTS

A lease purchase of computer equipment is now a matter of litigation involving Chi—Corp Financial. Inc,the Board of County Commissioners and the Clerk of the Circuit Court. The outcome of said litigationis not known at this time. however. the Board of County Commissioners has adopted a contingency planto provide for continued computer operations during the litigation period.

Prior to the issuance of the financial statements, but after the end of the fiscal year. the Countysustained storm damage from Hurricane Opal. The County is working closely with the Federal.Emergency Management Agency (FEMA) to obtain grant funding to help pay for the cost of cleanup andproperty damage which is estimated to exceed $10 million. A portion of the Bob Sikes Bridge tollrevenues, which are pledged to pay principal and interest on the County‘s Road Improvement Bonds.Series 1993A, are expected to be lost as a result of beach closures after Hurricane Opal. However. theCounty has surplus gas tax revenues available. to the extent necessary, to meet the debt requirementson the outstanding bonds.

57


September 30, 1995

VIII. SIGNIFICANT EFFECTS OF SUBSEQUENT EVENTS - Continued

58

On December 27. 1995. the County issued a $9,600,000 Capital Improvement Revenue Note. Series1995. The note is collateralized by a lien upon and pledge ofthe County’s franchise fees. The note isa line of credit. and the County received an advance of $500,000 on the line of credit in December 1995.It is anticipated that the note will be fully advanced to the County by November. 1996. The interest is

payable on February 1. 1996. and monthly thereafter on the first day of each month at the rate of 68%of LiBOR plus 20% per annum. to be adjusted quarterly. and maturing in annual installments onJanuary 1. 1996 and each January 1 thereafter until maturity on January 1. 2006.

w

FINANCIAL STATEMENTS OF INDIVIDUAL FUNDS ,

GENERAL FUND

To account for resources traditionally associated with governments which are not requiredto be accounted for in other funds.

»—‘


ESCAMBlA COUNTY, FLORIDA

GENERAL FUNDCOMBINING BALANCE SHEET

September 30, 1995

Assets

Cash and cash equivalentsEquity in pooled cash and investmentsReceivables (net of allowance for uncollectibles):AccountsNotesAccrued interestDue from other fundsDue from other governmental unitsInventoryDocumentary stampsOther assets

Total Assets

Liabilities and Fund Balances

Vouchers payableContracts payableSalaries and benefits payableCompensated absencesAccrued tax payableDepositsDue to other fundsDue to other governmental unitsDeferred revenue

Total liabilities

Fund balances:Reserved for encumbrancesUnreserved-designated for capital projectsUnreserved-designated for working capitalTotal fund balances

Total liabilities and fund balances

59

Board ofCounty

Commissioners

$012,695,752

1,161,641393

04,993,5523,399,025

304,13900

$22,554,502

$1,555,83110,694

457,68013,565

1,04183,965

8,533,974473,429

1,70211,131,881

92,656105,053

11,224,91211,422,621

$22 554,502

Clerk of theCircuit Court

$1 225,9460

5,5640

6,44910,527

162,3506,708

14,6482,116

$1 ,434L308

$251 .4370

229,236107,902

00

34,440804,232

7,0611 ,434,308

00

00

$1,434,308

(h-

A

Comptroller

$00

00

00

00

00

0(5

00

00

00

00

00

00

00

$0

Sheriff

$2, 955, 5560

3,70100

35,110247,516275,155

00

$3,517,038

$124,4910

1,905,115227,089

00

207,2851,053,058

03,517,038

00

00

$3,517,038

TaxCollector

$338,768‘ 0

00

0

64,173000

211$403,152

$20,1210

73,6520000

309,3790

403,152

00

00

$403, 1 52

PropertyAppraiser

$234,835- 0

234,2140

296,624

00

00

$296,624

CivilServiceBoard

$461 ,8880

DO

OM

21 0,648000

$672,538

$5,149

38,110

3,5687,832

54,659

00

617,879617,879

$672,538

EliminatingEntries

$00

O000

(2,445,378)000

0000000

(2,445,378)0

0000

A-1

Total

$5,216,99312,695,752

1,170,908393

6,4495,103,3621 ,635,950

586,00214,6482,327

($2,445,378) $26,432,784

$1,960,53410,694

2,762,698348,556

1 .04183,965

8,779,267436,766

SE63(2,445,378L 14,392,284

92,6561 05,053

11,842,79112,040,500

($2,445,378L $26,432,784

60


GENERAL FUNDCOMBINING STATEMENT OF REVENUES, EXPENDITURES

AND CHANGES IN FUND BALANCES


Revenues:TaxesLicenses and permitsIntergovernmentalCharges for servicesFines and forfeituresMiscellaneous

Total revenues


General governmentPublic safetyPhysical environmentTransportationEconomic environmentHuman servicesCulture and recreationDebt service:Principal retirementinterest and other charges

Total expenditures

Excess (deficiency) of revenues over expenditures

Other financing sources (uses):Lease purchase proceedsOperating transfers inOperating transfers out




61

Board ofCounty

CommissionersClerk of theCircuit Court Comptroller

$55,822,059485,414

21,255,5541,114,7552,780,1714,510,532

86,069,586

$00

15,4681,722,488

084,725

1 ,822,681

$2250

44,5491 ,998,836

038,122

2,081 ,732

14,535, 9062,820,103

442,7891 , 533, 3621 ,059,3824,522,228

586,004

12,7171,690

25,514,181

60,555,405

04,013,915

(54,424,966)(50,411,051)

10,144,354

1g78,267$1 1 ,422,621

4,709,539

00

00

00

00

4,709,539

(2,888,858)

03,088,618

(201 ,750)2,885,858

0

0$0

4, 032,672

OQ

OO

OO

00

4,032,872

$950,534.01

01,950,940

01,950,940

93 OO

‘0

Shenfi ‘

$00

128,433000

128,433

035,968,400

00

00

0

1' 22,638‘ 6,692I 35997730

036,570,936

' (701 ,639)35,669,297

(35,669,297)

--

99 00

TaxCollector

$000

1,595,9780

57,0031,652,981

3,239,167

OO

OO

OO

41,02013,248

3,293,435

(1,640,454)

34,0911,914,652(306,469)

1,640,454

0

PropertyAppraiser

$000

18,5580

16,06834,626

2,265,587

OO

OO

OO

268,80134,338

2,568,726

(2,534,100)

02,656,376(124,276)

2534,1000

0$0

Supervisorof

Elections

3

00

00

00

0

1,135,341

00

00

00

00

1,135,341

(1,135,341)

01,135,341

01,135,341

0

0$0

CivilServiceBoard

$00

585,48200.

104585,586

1,051,701

OO

OO

OO

3,484110

1,055,295

(469,709)

0550,000

(200900)350,000

(119,709)

737,588$617,879

EliminatingEntries

EBO

OO

OO

OO

00

00

00

00

00

0(49,228,227)49,228,227

A-2

Total

$55,822,284485,414

22,030,4866,450,6162,780,1714,806,654

92,375,625

30,969,91338,788,503

442,7891,533,3621,059,3824,522,228

586,004

346,66056,076

76,306,919

14,066,706

34,0912,654,751(6,732fl3)(4,044,061)

10,024,645

2,015,855$12,040,500

62


GENERAL FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCE - BUDGET (GAAP BASIS) AND ACTUAL


Revenues:TaxesLicenses and permitsIntergovernmentalCharges for servicesFines and forfeituresMiscellaneous

Total revenues

Expenditures:Current:General governmentPublic safetyPhysical environmentTransportationEconomic environmentHuman servicesCulture and recreation

Debt service:Principal retirementInterest and fiscal chargesTotal expenditures


Other financing sources (uses):Lease purchase proceedsOperating transfers inOperating transfers out


Excess (deficiency) of revenues and othersources over expenditures and other uses

Fund balance at beginning of yearFund balance at end of year

63

Budget

$57,859,441441,441

21,003,9106,253,7932,650,1554,436,608

92,645,348

33,557,83039,575,520

454,5701,625,1811,062,6885,853,071

739,547

575,264252,355

83,696,026

8,949,322

04,788,802(7,124,951)(2,336,149)

6,613,173

5,866,705$12,479,878

Actual

$55, 822,284485,414

22,030,4866,450,6162,780,1714,806,654

92,375,625

30,969,91338,788,503

442,7891,533,3621,059,3824,522,228

586,004

348,66056,078

78,306,919

14,068,706

34,0912,654,751

(6,732,903)(4,044,061)

10,024,645

2,015,855$12,040,500

> do

Variance-favorable

(unfavorable)

($2,037,157)43,973

1,026,576196,823130,016370,046

(269,723)

2,587,917787,017

11,78191,819

3,3061,330,843

153,543

226,604196,277

5,389,107

5,119,384

34,091(2,134,051)

392,048(1,707 912)

3,411.41;

(3,850,850).($439,373


GENERAL FUNDSCHEDULE OF BOARD OF COUNTY COMMISSIONERS

A-4

REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET (GAAP BASIS) AND ACTUAL

Revenues:TaxesLicenses and permitsIntergovernmentatCharges for servicesFines and forfeituresMiscellaneous

Total revenues

” Expenditures:Current:

General governmentI Public safety

1 Physical environmentTransportation

I Economic environmentHuman servicesCulture and recreation

Debt servicePrincipal retirementinterest and fiscal charges

I Total expenditures

Excess (deficiency) of revenue over expenditures

Other financing sources (uses):Operating transfers inOperating transfers out


I Excess (deficiency) of revenues and othersources over expenditures and other uses

I Fund balance at beginning of year‘ Fund balance at end of year

Budget

$57,858,841441,441

20,293,683749,712

2,650,1554,294,590

86,288,422

IIII Year Ended September 30, 1995

I.IlI

15,463,2082,968,147

454,5701,625,1811,062,6885,853,071

739,547

13,8231,791

28,182,026

Actual

$55,822,059485,414

21,256,5541,114,7562,780,1714,610,632

86,069,586

14,535,9062,820,103

442,7891,533,3621,059,3824,522,228

586,004

12,7171,690

25,514,181

Variance-favorable

(unfavorable)

($2,036,782)43,973

962,871365,044130,016316,042

(218,836)

927,302148,044

11,78191,819

3,3061,330,843

153,543

1,106101

2,667,845

58,106,396

5,842,942

60,555,405

4,013,915(54,817,014) (54424386)

2L449,009

(1,829,027)392,048

(48,974,072) (50,411,051) (1,436,979)

9,132,324

6,001,207$15,133,531

10,144,354

1,278,267$11,422,621

1,012,030

(4,722,940)($3,710,910)

64

Escambia County Florida

GENERAL FUNDSCHEDULE OF BOARD OF COUNTY COMMISSIONERS'

DEPARTMENTAL EXPENDITURES - BUDGET (GAAP BASIS) AND ACTUAL


Current:General Government:Legislative:Personal servicesOperating expendituresCapital outlayTotal legislative

Executive:Personal servicesOperating expendituresCapital outlayTotal executive

Financial and administrative:Personal servicesOperating expendituresCapital outlayGrants

Total financial and administrative

Legal counsel:Personal servicesOperating expendituresCapital outlay

Total legal counsel

Comprehensive planning:Personal servicesOperating expendituresCapital outlayGrantsTotal comprehensive planning

Judicial:Personal servicesOperating expendituresCapital outlay

Total judicial

Other general government:Personal servicesOperating expendituresCapital outlayGrantsTotal other general government

65 Total general government

Budget

$508,05059,035

713567.798

570.27791.6334.234

666,144

480.415494,171

21,22477.000

1,072,810

504.438446.266

42.21 8992.922

559.236228.818

69.30834.458

891.820

597.3791.036.845

46 .6061.680.830

2,408,3725.850.527

300.4961.031.4899.590.884

15,463,208

Actual

$500,69356,535

0557.228

554.95870.6872,068

627.713

431.740424.677

5.82975.000

937,246

501.560340.12841.267

882.955

495.375151.73967.71534.458

749.287

578,102998,500

46.2441,622,846

2,249,5345.594.504

285.8941 028,6999,158,631

14,535.906

A-5

Variance -favorable

(unfavorable)

$7,3572,500

71310.570

15.31920.946

2.16638.431

48.67569,49415.3952.000

135.564

2.878106.138

951109,967

63,86177,079

1,5930

142.533

19.27738.345

36257.984

158.838256,023

14,6022.790

432.253927.302

(Continued)


GENERAL FUNDSCHEDULE OF BOARD OF COUNTY COMMISSIONERS'

DEPARTMENTAL EXPENDITURES — BUDGET (GAAP BASIS) AND ACTUAL


Public safety:Law enforcement:Operating expendituresTotal law enforcement

Fire control:Operating expendituresTotal fire control

Detention and correction:Operating expendituresTotal detention and correction

Protective inspectionPersonal servicesOperating expendituresCapital outlay

Total protective inspection

Emergency and disaster relief:Personal servicesOperating expendituresCapital outlayTotal emergency and disaster relief

Medical examinerOperating expendituresTotal medical examinerTotal public safety

Physical environment:Conservation and resource management:Personal servicesOperating expendituresCapital outlayTotal conservation and resource managementTotal physical environment

Transportation:Road and street facilities:Personal senricesOperating expendituresCapital outlayTotal road and street facilities

Other transportation systems:Operating expendituresCapital outlay

Total other transportation systemsTotal transportation

Budget

$76,10576,105

909,418909,418

487487

247,37137,2292,715

287,315

568,333525,107

95,6141 ,1_89,054

505,768505,768

2&68147

398,63749.433

5.495454,570454,570

1 ,300,646221 .033

19,5531,541 ,537

52,50931,13583,644

1,625,181

Actual

$76,07976,079

877,412877,412

487487

206.1 1933,818L887

24L§24

533,355503,12137352

1 ,123,523

500173500,773

2,320,103

390,61646,178

5,995442,789442,789

1 ,300,645180,263

12,2261 ,493.134

1 1 .49228,73640,228

1 ,533,362

A-5

Variance -favorable

(u nfavorabie)

$2626

32,00632,006

41 .2523,41 1

82845,491

34,97821 .986

8,56265,526

4,9954,995

148,044

8,0213,260

50011,78111,731

1

40,7757,627

4&3

41,017L399

43,41691_,8_19

(Continued) 66


GENERAL FUNDSCHEDULE OF BOARD OF COUNTY COMMISSIONERS‘

DEPARTMENTAL EXPENDITURES - BUDGET (GAAP BASIS) AND ACTUAL


Economic environment:Employment opportunity and development:

Operating expendituresTotal employment opportunity and development

Industry development:Grants

Total industry developmentTotal economic environment

Human services:Health:

Personal servicesOperating expendituresCapital outlay

Total health

Mental health:Operating expendituresTotal mental health

Other human services:Personal servicesOperating expendituresCapital outlayGrantsTotal other human servicesTotal human services

Culture and recreation:Parks and recreation:

Personal servicesOperating expenditureCapital outlayTotal parks and recreation

Special recreation facilities:Personal servicesOperating expendituresCapital outlay

Total special recreation facilitiesTotal culture and recreation

Debt service:Principal retirementInterest and other fiscal charges

Total debt service

Total expenditures

67

Budget

$912,688

Actual

$909,382

A-5

Variance -favorabie

(unfavorablg

$3,3069124688

150,000150,000

909,382

150,000150,000

3,306

00

1 ,062,688

827,8473,203,5711,025,1035,056,521

52,50052,500

81.81892.8974,130

565,205744,050

5,853,071

223,156249,466142,980615,602

81,87041,075

1,000123,945739,547

13,8231_,791

15,614

$28,182,026

1,059,382

778,8612,800,135

162,4223,741,418

48,12548,125

74.78289.422

3,276565,205732,685

4,522,228

200,738216,107

64,297481,142

68,77735,337

748104,862586.004

12.717L§90

11,407

$25,514,181

i306

48.986403.436862L681

1,315,103

4,3754,375

7.0363.475

8540

1 1 .365$330,843

22.41833.35978,683

134.460

13.0935.738

25219,083

153,543

1,106101

1,207

$2,667,845


GENERAL FUNDSCHEDULE OF CLERK OF THE CIRCUIT COURT'SREVENUES, EXPENDITURES AND CHANGES IN

FUND BALANCE - BUDGET (GAAP BASIS) AND ACTUAL


Revenues:IntergovernmentalCharges for servicesMiscellaneous

Total revenues


General government:Personal servicesOperating expendituresCapital outlayTotal general government

Total expenditures

Excess (deficiency) of revenuesover expenditures





Blflsst

$15,4681,722,478

84,7181,822,664

4,100,587469,445341,249

4,911,281

4,911,281

430886171

3,088,6170

3,088,617

Actual

$15,4681,722,488

84,7251,822,681

3,907,742460,564341,233

4;09,539

4,209,539

(2fi8g858)

3,088,618(201,760)

2,886,858

Variance-favorable

(unfavorable)

$010

717

192,8458,881

16201,742

201,742

201,759

1(201,760)(201 ,7591

68


GENERAL FUNDSCHEDULE OF COMPTROLLER'S

REVENUES, EXPENDITURES AND CHANGES INFUND BALANCE - BUDGET (GAAP BASIS) AND ACTUAL

Ten Months Ended July 31, 1995

Revenues:TaxesIntergovernmentalCharges for servicesMiscellaneous

Total revenues



Debt service:Principal retirementinterest and other fiscal charges

Total debt service

Total expenditures


Other financing sources:Operating transfers in

Total other financing sources



69

Budget

$60046,500

2,293,0431,100

2,341,243

3,186,0121,840,665

39,3565,066,033

219,517199,491419,008

5,485,041

(3,143,798)

3,143,7983,143,798

0

0$0

Actual

$22544,549

1,998,83638,122

2,081,732

2,563,0451,430,278

333494032.672

0o0

4,032,872

(1,950,940)

1,950,9401,950,940

0

0$0

A-7

Variancefavorable I

(unfavorable)

($375) I(1,951)

(294,207)37,022

(259,511)

622,967410,387

71,033,361

219,517199,491419,008

1,452,369

1,192,858

(1,192,858)(1,192,858) I

0

7|__—--

“1II

Escambia County, FloridaA-8

GENERAL FUNDSCHEDULE OF SHERIFF'S



Revenues:Intergovernmental

Total revenues


Public safety:Personal servicesOperating expendituresCapital outlayTotal public safety

Debt service:Principal retirementInterest and fiscal charges

Total debt service

Total expenditures






Budget

$68, 43268,432

31,059,6525,343,858

203,86336,607,373

28,5083,487

31 ,995

36,639, 368

(36,570,936)

36,570,9360

36,570,936

Actual

$128,433128,433

30,550,2375,217,606

200,55735,968,400

22,6386,692

29, 330

35,997,730

(35,869,297)

36,570,936(701,639)

35,869,297

Variance-favorable

(unfavorable)

$60,00160,001

509,415126,252

3,306638,973

5,870(3,205)2,665

641,638

701,639

0(701,639)(701,639)

70


GENERAL FUNDSCHEDULE OF TAX COLLECTOR'S



Variance-favorable

Budget Actual (unfavorable)

Revenues:Charges for services $1,488,560 $1,595,978 $107,418Miscellaneous

Total revenues


General government:Personal servicesOperating expendituresCapital outlay

Total general government


Total debt service

Total expenditures

Excess (deficiency) of revenues over

56,2001 ,544,760

2,646,425524,51887,560

3,258,503

41,02013,248

57,0031,652,981

2,604,131517,233117,803

3,239,167

41,02013,248

8031 08L221

42,2947,285

(30,243)1 9,336

54,268

3,312,771

54,268

3,293,435

000

19,336

expenditures (1,768,011) (1 540,454) 127,557

Other financing sources (uses):Lease purchase proceeds 0Operating transfers in 1,954,000Operating transfers out (185,989)

Total other financing sources (uses) 1.753.011

34,0911,914,852(306,489)

1 640,454

34,091(39,148)

(122,500)(127,557)

Excess (deficiency) of revenues and othersources over expenditures and other uses 0 0 0

Fund balance at beginning of year 0 0 0Fund balance at end of year $0 $0 $0

71


GENERAL FUNDSCHEDULE OF PROPERTY APPRAISER'S



Revenues:Charges for servicesMiscellaneous

Total revenues




Total debt serviceTotal expenditures






Budget

1,909,735420,822

17,0002,347,557

268,80134,338

303,1392,650,696

(2,650,696)

2,650,6960

2.650696

Actual

$18,55816,06834,626

1 ,912,807326,03326,747

2,265, 587

268,80134,338

303, 1 392,568,726

(2,534,100)

2,658,376(124,276)

2,534,100

A-1 0

Variance-favorable

(unfavorable)

$18,55816,06834,626

(3,072)94,789(9,747)81,970

116,596

7,680(124,276)(1 16,596)


GENERAL FUNDSCHEDULE OF SUPERVISOR OF ELECTIONS'




General government:Personal servicesOperating expendituresCapital outlay


Total expenditures






73

Budget

$948,789290,920

35,6981,275,407

1,275,407

(1,275,407)

1,275,4071,275,407

Actual

$842,756257,393

35,1921,135,341

1,135,341

(1,135,341)

1,135,3411,135,341

A-11

Variance-favorable

(unfavorable)

$106,03333,527

506140,066

140,066

140,066

(140,066)(1410,0661

Escambia County, FloridaA-12

GENERAL FUNDSCHEDULE OF CIVIL SERVICE BOARD'S




(unfavorabliBudget Actual

' Revenues:Intergovernmental

, MiscellaneousI Total revenues

Expenditures:Current:General government:

I Personal servicesOperating expendituresCapital outlay

I Total general government


Total debt service

I Excess (deficiency) of revenues over expenditure

Total expenditures


' Total other financing sources (uses)

Excess (deficiency) of revenues over expenditure

| Fund balance at beginning of yearFund balance at end of year

$579, 8270

579, 827

920,503260,338

55,0001 ,23ga41

3,5950

3,595

1 239,436

(659,609)

$585,4821 04

585, 586

833,642190,65027,409

1,051,701

3,484110

3,594

1,055,295

(469,709)_

$5,655104

5,759

86,86169,68827,_591

184,140

111L119)

1

184,141189,900

550, 0000

550,000

550,000(200,000)350,000

0£00,009)

(200, 000)

(109,609)

4134,502L($244,111)

@9709)

737,588$617,879

410,100)

87g090$861 ,990

74

(This page intentionaliy left blank.)

SPECIAL REVENUE FUNDS

Mass Transit Fund - to account for the operations and maintenance of the EscambiaCounty Transit System. Financing is provided from user fees, operating transfers fromthe Restricted Revenue Fund, reimbursement from the City of Pensacola and UrbanMass Transit Administration operating grant.

liil and A State 1 Fund - to account for the cost of mosquito and other arthropod control.Financing is-provided by State matching funds on a dollar for dollar basis.

Hurricane Erin FEMA Reimbursement - to account for costs relating to damagesresulting from Hurricane Erin. Reimbursement of the expenditures is provided by afederal grant administered by the Federal Emergency Management Agency (FEMA).

Tourist Promotion Fund - to account for revenues restricted for promotion, developmentand advertisement of Escambia County tourism. Financing is provided by a touristdevelopment tax levied under Chapter 125.0104 Florida Statutes. Ten percent of thetax revenues is allocated to this fund by County Ordinance 80-16.

Other Grant Projects Fund - to account for various State and Federal grants. Financingis provided by State and Federal grants and required operating transfers from otherfunds.

Deputies Training and Education Fund - to account for the cost of deputies trainingprogram. Financing is provided by an assessment of $2 as additional court costagainst every person convicted of a violation of a State, penal or criminal statute orconviction of a County Ordinance pursuant to Section 943.25, Florida Statutes.

Misdemeanor Probation Fund - to account for the cost of supervision of the misdemeanorprogram. Financing is provided by a fee charged to a person on paroie pursuant toSection 945.30, Florida Statutes.

HUD Housing Assistance Fund - to account for HUD Housing Assistance revenues andthe expenditures thereof.

HUD Housing Voucher Fund - to account for HUD Housing Voucher revenues and theexpenditures “thereof.

Child Support Hearing Officer Fund - to account for monies collected for all cases filedin Escambia County which are certified by the Department of Health and RehabilitativeServices in which Title IV-D of the Social Security Act and Florida Child SupportEnforcement Act F.S. 409.2551 shall be referred by the Clerk of Court to the hearingofficer for establishment, enforcement, or modification of support in accordance withprocedures established by the Chief Judge.

S.H.I.P. Fund - to account for the revenues and expenditures thereof. The grant isdesigned to provide stable and adequate funding for housing so that Public-Privatepartnerships can efficiently build, rehabilitate and preserve affordable housing.


Law Enforcement Trust Fund - to account for revenues generated from Forfeitureproceeding. These monies are deposited into a special Law Enforcement Fundpursuant to Section 932.704, Florida Statutes.

Escambia County Affordable Housing Fund - to account for the revenues and' expenditures thereof. This fund provides funding to assist with delivery of affordable

housing assistance and support for low income families in EscambiaCounty and the' City of Pensacola, primarily in conjunction with the Escambia Consortium Home

Program. The fund also provides a source for payment of up front costs while awaitingreimbursement from the HOME program letter of credit.

HUD Block Grant Entitlement Fund - to account for Federal HUD Block Grant revenuesand the expenditures thereof.

Handicapped Parking Fines Fund - to account for monies collected under Chapter 316,Florida Statutes, also known as the State Uniform Traffic Control, which authorizescounties to regulate the parking of vehicles and to enforce regulations relating todisabled persons parking.

Family Mediation Fund - to account for monies provided through a private grant andauthorized under Chapters 44.102 and 44.108. Florida Statutes. These funds wereused to assure each minor child frequent and continuing contract with both parentsafter separation or dissolved marriages and to encourage parents to share the rightsand responsibilities of child rearing.

Economic DeveIOpment Transportation Fund - to account for Economic Developmenttransportation revenues and the expenditures thereof.

DEP Super Account Fund - to account for State revenues and the expenditures thereof.These funds are to be used to pay contractors the County has engaged for cleanup ofpetroleum sites throughout the County per Chapter 376.3071. Florida Statutes.

Fire Protection Fund - to account for monies assessed by the Board of CountyCommissioners to property owners in unincorporated areas of Escambia County toprovide for fire protection.

Emergency 911 Operations Fund - to account for monies restricted for the operation ofthe E—911 operations.

HUD-CDBG Housing Rehabilitation Loan Fund - to account for state revenues andexpenditures thereof. This program provides assistance for lowlmoderate incomefamilies within the unincorporated county through the rehabilitation for substandardhomeowners.

Home Fund - to account for HUD Housing Assistance revenues and the expendituresthereof. This grant provides for the rehabilitation of severely substandard homes.

Bob Sikes Toll Facilities Fund - to account for monies received from tolls, rates, fees.permits and passes for the operation. maintenance and debt service of the bridge.


Transportation Trust Fund - to account for monies collected from the unincorporated areaof the County and expended on transportation projects that benefit those citizens of theunincorporated areas of the County.

Master Drainage Basin Fund - to account for monies by district to proved drainage withinthat district.

Clerk's Public Records Modernization Trust Fund - to account for monies collectedaccording to Chapter 28.24, Florida Statutes to be used "exclusively for equipment,personnel training, and technical assistance in modernizing the official records systemand to pay for equipment and start up costs necessitated by a statewide recordingsystem" needed to implement the child support bill.

Comptroller's Public Records Modernization Trust Fund - to account for moniescollected according to Chapter 28.24, Florida Statutes to be used “exclusively forequipment, personnel training, and technical assistance in modernizing the officialrecords system and to pay for equipment and start up costs necessitated by astatewide recording system" needed to implement the child support bill.

Sheriff's Hurricane Erin Fund - to account for costs relating to damages resulting fromHurricane Erin. Reimbursement of the expenditures is provided by a federal grantadministered by the Federal Emergency Management Agency (FEMA).

Sheriff's Community Oriented Policing Services Grant Fund - to account for moniesreceived from a federal grant to provide additional law enforcement personnel.

Escambia County Law Library Board Fund - to account for monies restricted for theoperation of the Law Library.

4A

r‘

4,L

>A

A (This page intentionally left blank.)


SPECIAL REVENUE FUNDSCOMBINING BALANCE SHEET

September 30, 1995

Assets

Equity in pooled cash and investmentsInvestmentsReceivables (net of allowance for uncoiiectibles):AccountsNotesAccrued interest

Due from other fundsDue from other governmental unitsInventoryOther current assets

Total assets


Liabilities:Vouchers payableContracts payableSalaries and benefits payableCompensated absencesDepositsDue to other fundsDue to other governmental unitsDeferred revenues

Total liabilities

Fund balances:Reserved for encumbrancesUnreserved—designated for working capitalUnreserved-undesignated

Total fund balancesTotal liabilities and fund balances

75

MassTransit

$258,8700

60,05600

1 95,733208,9321 14,557

0$838,148

$223,9090000

66,76900

290,678

0547,470

0547,470

$838,148

M and AState I

63,9400

63,940$88,312

Hurricane ErinFEMA

Reimbursement

$7,7320

439,078000

2,163,17600

$2,609,986

$882,27978,401

000

3,184,48200

4,145,162

1,008,2390

(2,543,415)_(1 ,535,17fl$2,609,986

x

-\

n.

-15

—1-7

_f—

-fl

_'’_

‘

TouristPromotion

$305,0140

1,654

00

00

00

$306,668

$58,9200000

38,7663,939

0101,625

0205,043

0205,043

$306,668

OtherGrant

Prg'ects

$475,0970

1 9500

84,667867,690

00

$1,427,549

$62,1950

26,00700

242,58311

983,2431,314,039

88,24525,365

0113,610

$1,127,649

DeputiesTraining

andEducation

$1720

000

6,759O00

$§931

(21 ,812L(g1,612)_$6,931

MisdemeanorProbation

$141,7490

15500

143,541000

$285,445

$35,3050

54,88100

32,9554,753

0127,894

62157,489

0157,551

$285,445

HUDHousng

Assistance

OO

OO

OO

OO

O

1,435

1,435$1,435

HUDHousingVoucher

$3190

00OO0009$31

00

00

00

00

0

319

319$319

ChildSupponHearingOfficer

$7,6490

00

0

4,4833,942

o0

$16§74

$00

12,077

01 2,077

03, 997

03,997

$1 @074

3-1

S.H.|.P.

$275,6200

000

20,000000

$295,620

$18,359000

' 019,461

0257,800295,620

00

00

'

$295,620(Continued

76



September 30, 1995

Assets

Equity in pooled cash and investmentsInvestmentsReceivables (net of allowance for uncollectibles):



Total assets



Total liabilities

Fund balances:Reserved for encumbrancesUnreserved-designated for working capitalUnreserved-undesignated

Total fund balancesTotal liabilities and fund baiances

77

LawEnforcement

Trust

$135,3850

00

0

440,471000

EscambiaCounty

AffordableHUD

Block GrantHousinL Entitlement

$139,3820

00

0

28,0470O0

$5,0710

CO

O

65674,359

0o

$575,856

540,8680

540, 868$575, 856

$167,429

0000

$167,429

$80, 086

$22,8580000

54,55740

_2,53180,086

6,0480

(6,048)_9_

$80,086

‘v.-\

aA

s-

~g

B-1

HUD-CDBGEconomic DEP HousingHandicapped Family Development Super Fire Emergency 911 RehabParking Fines Mediation Transportation Account Protection Operations Loan

$189,237 $31,105 $1,547 $716,942 $1,932,481 $300,090 $00 O 0 O 0 0 O

454 61,791 0O 0 87,1580 0 0

414,250 243 00 O 00 0 0

08

00

0

00

0

4,582 11,3960 00 O0 0

$193,819 $42,50129,672 0 ,

$2,376,857 $362,124 587,15

NO

OO

OO

OO

NO

OO

OO

OO

6) —l 1'01 A $716,94

99 N m£

00

00

0) 69 (O .b

O(0 69 O 8229, 975 $135,390 $24,870 $0

39100 0 03,391 5,506 0

0 8,078 00 0 0191,845 355 3,2091 ,483 o 0486,967 0 0 83,949718,942 371209 38,809 87,158a

d on 00

0

.00 m.—

lo

m

ww

oo

oo

oo

00

00

00

225 0 O 0 346,538 41,053192,814 38,339 534 0 1,659,110 284,2620 0 ~ 0 0 0 0193,039 38,339 534 0 2,005,648 325,315$193,819 $42,501 $1,547 $716,942 $2,376,857 $362,124 $87 158(fiontinued)

00

00

78



September 30, 1995

Assets

Equity in pooled cash and investmentsInvestmentsReceivables (net of allowance for uncollectibles):



Total assets



Total liabilities

Fund balances:Reserved for encumbrancesUnreserved-designated for working capitalUnreserved-undesignated


79

Home

$77,383

00

0

19,461102,287

00

BobSikesToll

Facilities

$162,3190

3600

188,40047,365

00

TranSportationlTrust

$403,073 '

15,334 I1,483

01,366,185 I

779,646271,6050 I

$199,131

$104,0330000

20,00049,75925,339

199,131

00001$199.13

$3981 20

$17,7040000

352,34849

0370,101

028,019

028,019

$398,120

$2,837,329

$162,929 I0

364,499 I42,047

7,0001,261,510

1520

1,838,137 I

124,978 I

$A837,329

Master

I $950,1 74

| 4,353a 941,986

0ll 946,339

' $950,174

l‘

Clerk's_ Public Records Public Records, ,l. Drainage Modernization Modernization Hurricane Ori‘ Basin Trust

$220,257135,226

00

450

49300

$356,021

331,601331,601

$356,021

Comptroller's

Trust

$0

099

00

00

00

00

00

00

00

00

00

00

00

Sheriff‘sSheriff's Community

Erin Services Grant

$0 $646,9180 0

00

000O

000

207,285 0000

$207,285 $646,918

$0 $0

207,285

00

00

00

0

646,918

0000O5 646,918207,28

0 O0 00 00 O5 8$207,28 $646,91

EscambiaCounty

ented Policing Law LibraryBoard

$17,23357,834

1,5200

7080

7,37900

$84,674

077,015

077,015

$84,674

B-‘l

Totals

$7,488,569193,060

580,27388,641

7533,136,1594,255,269

386,16229,672

$16,158,558

$2,015,8461 17,501662,105

48,1258,947

5,570,05560,186

2,653,3071 1 , 136,072

1,619,7415,642,219

(2,239,474)5,022,486

$16,158,558

80


SPECIAL REVENUE FUNDCOMBINING STATEMENT OF REVENUES, EXPENDITURES



Hurricane ErinFEMA

ReimbursementMass M and A

Transit State |Revenues:TaxesIntergovernmentalCharges for servicesFines and forfeituresMiscellaneous

Total revenues


General governmentPublic safetyPhysical environmentTransportationEconomic environmentHuman servicesCulture and recreation

Debt servicePrincipal retirementInterest and fiscal chargesTotal expenditures





Fund balances (deficit) at beginning of yearResidual equity transferFund balances (deficit) at end of year

81

$01,469,3911 ,360,151

060,809

2,890,351

4,411 ,210

00

01

00

0

00

$045,173

00

3,74248,915

D

58, 57

OV

OO

OO

$02,163,176

00

689,6172,852,793

04,387,969

OO

OO

CJ

O0

4,411,215

(1,520,864)

1,490,210(5,000)

58,577

(9,662)

00

0

4,387,969

(1,535,175) I

0001,485,210

(35,654)

583,1240

$547,470

(9,662)

73,6020

$63,940

(1,535,176) I

00

($1 ,535,1 76)

x»

IA

.7.

24‘

A,V

\

TouristPromotion

$2,109,896000

16,7802,126,676

912.25

00

01

00

00

00

912,255

1,214,421

0(1,031,128)(1,031,128)

183,293

OtherGrant

Projects

$02,158,058

5,1500

50,4832,213,691

510,314194,178

1,259,0420

140,081304,468

30,000

00

2,438,083

(224.392)

201.7200

201,720

(22,672)

DeputiesTraining

andEducation

$000

42,04581 5

42, 860

40,100

00

00

0

00

40,102

2,758

0(300)(300)

2,458

MisdemeanorProbation

$0342,935391,838613,157

8,9331 ,356,863

472,1661,130,684

00

00

0

6,069652

1,609,571

(252,708)

304,25644,700)

299,556

46,848

HUDHousing

Assistance

$00o0

4,9334,933

348,199

00

00

00

00

348, 199

(343.215)

CO

O

(343,266)

HUDHousingVoucher

$0

147,494

00

00

00

00

147,494

(146,427)

(146,427)

B-2

ChildSupponHearingOfficer

$062,293

0O

24362, 536

65,74

00

00

00

0

00

65,749

(3,213)

3,2130

3,213

0

21.7500

$205,043

136,2820

$113,610

(24,070)0

($21 ,612)

110,7030

$157,551

344,7010

$1,435

146,7460

$319

3, 9970

$3,997(Continued)

82


SPECIAL REVENUE FUNDCOMBINTNG STATEMENT OF REVENUES, EXPENDITURES



EscambiaLaw County

Enforcement AffordableS.H.I.P. Trust Housing

Revenues:Taxes $0 $0 $0Intergovernmental 664,434 0 28,368Charges for services 0 0 OFines and forfeitures 0 612,316 0

Miscellaneous 1 11,183 71,141Total revenues 664,435 623,499 99,509


General governmentPublic safetyPhysical environmentTransportationEconomic environment 526,88Human servicesCulture and recreation

Debt servicePrincipal retirement 0 O 0Interest and fiscal charges 0 0 0Total expenditures 526,888 302,850 7,685

31302,819 0

0

7,68

OO

QO

OO

O

00

00

0

00

01

00

Excess (deficiency) of revenue overexpenditures 137,547 320,649 91 ,824

Other financing sources (uses):Operating transfers in 0 O 0Operating transfers out (137,547) 0 0

Total other financing sources (uses) (137,547) 0 0

Excess (deficiency) of revenues and othersources over expenditures and other uses 0 320,649 91,824

Fund balances (deficit) at beginning of year 0 220.219 (91.824)Residual equity transfer 0 0 0Fund balances (deficit) at end of year $0 $540,868 $0

83

HUDBlock GrantEntitlement

3302,649,712

000

2,649,712 I

og I0

2,579,688 Io0 I

2,579,683

70,032J

o I(70mg(70,03_Z)I

J:

00

$0

II

‘4i4

-.p

l\‘

_A

z.__

Ar

5-4

—.x.

If

A-‘

g.A

A_

U

HandicappedParkingFines

$0

59,6839.025

68,708

27,277

OO

OO

OO

27,277

41 ,431

0(15,500)(15,500)

25,931

167,1080

$193,039

FamilyMediation

$00

52,7880

1 ,48854,276

42,386

OO

OO

OO

42,386

1 1,890

0(4,213)(4,213)

7,677

30,6620

$38,339

EconomicDevelopment

Transportation

$0249,162

00

65,104314,266

314,26

00

00

30

00

00

314,266

534

$534

DEPSuper

Account

$01,448,918

00

1,1441,450,062

00

1,450,0620

00

0

00

1 ,450,062

00

0

FireProtection

$0000

4,182,3954,182,395

3,003,575

OO

OD

O634,787

44,5293,682,891

499, 504

2,500(416,123)(413,623)

85,881

1,919,7670

$2,005,848(Continued)

B-2

E-91 1Operations

$0000

757,421757,421

492,434

OO

OO

O

384,2079,779

886,420

(128,999)

0(133,498)(133,498)

(262,497)

587,8120

$325,315


SPECIAL REVENUE FUNDCOMBINING STATEMENT OF REVENUES, EXPENDITURES



HUD-CDBG BobHousing SikesRehab Toll TransportationLoan Home Facilities Trust

Revenues;Taxes $0 $0 $0 $6,224,824Intergovernmental 60,000 1 ,538,380 2,760,157 3,408,050Charges for services 0 0 O 0Fines and forfeitures 0 0 0 0Miscellaneous 3,932 509 46,255 414,757

Total revenues 63,932 1,538,889 2,806,412 10,047,631

Expenditures:Current:General governmentPublic safetyPhysical environmentTransportationEconomic environment 63,93Human servicesCulture and recreation

Debt servicePrincipal retirement 0 0 0 0Interest and fiscal charges 0 0 0 0Total expenditures 63,932 1,676,436 676,107 9,042,945

0755

09,042,140

5000

O

OO0

00

676,10

OO

NO

OO

OO

ON

OO1 576,436

00

Excess (deficiency) of revenue overexpenditures 0 (137,547) 2,130,305 1,004,686 I

Other financing sources (uses):Operating transfers in 0 137,547 0 274,446 IOperating transfers out 0 0 (2.009.320) (2.756.29§)_

Total other financing sources (uses) 0 137,547 (2009.320) (2.431351% I

Excess (deficiency) of revenues and othersources over expenditures and other uses 0 0 120,985 (1 ,477,1§4)_ I

Fund balances (deficit) at beginning of year 0 0 (92.955) 2.475.355Residual equity transfer 0 0 0 _ELFund balances (deficit) at end of year $0 $0 $28319 $999,191;

85 I-—__. _.—

\;\

A4‘"

4,,

A»‘2

AA

,7

--

--

I-

-—‘—

2-\

-\

-_‘

AA

_.2

in

MasterDrainage

Basin

$00O0

164,025164,025

68,55

OO

OO

OO

O

68,550

95,475

00

0

95,475850,864

0$946,339

Clerk's Comptroller'sPublic Records Public Records Sheriff‘sModernization Modernization Hurricane Oriented Policing Law Library

Trust

$00

34,8130

4,90939,722

27,595

OO

OO

OO

27,595

12,127

00

0

12,127

2,339317,135

$331,601

Trust Erin

$0 $00 207,285

79,688 0O 0

7,037 086,725 207,285

207,285

00

00

00

0

00

00

0

O0

207,28500

0

86,725 0

86,725 0

230,410 0(317,135) 0

$0 $0

Sheriff‘sCommunity

Services Grant

$0234,481

000

234,481

234,481

00

00

0

00

234,481

EscambiaCounty

Board

$00

117,0230

3,768120,791

121,528

00

00

00

00

121,528

(737)

000

(737)

77,7520

$77,015

B-2

Totals

$8,334,72019,489,9732,041,4511,327,2016,581,516

37,774,861

1,696,9929,994,2802,709,104

14,512,2785,907,007

428,79430,000

1,025,06354,960

36,358,478

1,416,383

2,413,892(6,583,657)(4,169,765)

(2,753,382)

7,775,8680

$5,022,486

86


SPECIAL REVENUE FUND - MASS TRANSIT FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN




Total revenues

Expenditures:Current:Transportation:

Transit system:Operating expendituresCapital outlayTotal transit systemTotal transportation

Total expenditures






87

Budget

$1,770,4011,246,505

51,849

Actual

$1,469,3911,360,151

60,809

{D I b)


(unfavorable)

($301,010)1 13,646

8,9603,068,755

4,729,53585,000

4,814,5354,814,535

4,814,535

(1,745,780)

1,498,991(5,000)

1,493,991

(251,789)

471,715$219,926

2,890,351

4,327,77083,445

4,411,2154,411,215

4,411,215

(1,520,864)

1,490,210(5,000)

1,485,210

(35,654)

583,124$547,470

(178,404)

401 ,7651 ,555

403,320403,320

403,320

224,916

(8,781)0

(8,781)

216,135

111,409$327,544

I Escambia County, Florida8-4

SPECIAL REVENUE FUND - M AND A STATE ISTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN



Variance-favorable

Budget Actual (unfavorable)

Revenues:" . intergovernmental $32,000 $45,173 $13,173I Miscellaneous 0 3,742 3,742

Total revenues 32,000 48,915 16,915

r

(A

IExpenditures:Current:

Human services:Health:Operating expenditures 88,100 58,577 29,523Total health 88,100 58,577 29,523Total human services 88,100 58,577 29,523

Total expenditures 88,1 00 58,577 29,523

Excess (deficiency) of revenue over expenditures (56,100) (9,662) 46,438

Fund balance at beginning of year 73,602 73,602 0Fund balance at end of year $17,502 $63,940 $46,438

88

‘l

1|

,—

l‘l

Al

‘ I‘

:l‘

"I

Escambia County, FloridaB-5

SPECIAL REVENUE FUND - HURRICANE ERIN-FEMA RElMBURSEMENT FUND

Revenues:IntergovernmentalMiscellaneous

Total revenues


Public Safety:Emergency and disaster relief services:

Personal servicesOperating expendituresTotal emergency and disaster relief servicesTotal public safety

Total expenditures


Other financing sources:Note Proceeds


Excess (deficiency) of revenue and other sourcesover expenditures and other uses

Fund balance at beginning of yearFund balance (deficit) at end of year

89


Budget

$03,259,8363,259,836

504,2315,755,6056,259,8366,259,836

6,259,836

(3,000,000)

3,000,0003,000,000

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES INFUND BALANCE - BUDGET (GAAP BASIS) AND ACTUAL

Actual

$2,163,176689,617

2,852,793

416,9173,971,0524,387,9694,387,969

4,387,969

(1,535,176)

00

(1,535,176)

0($1,535,176)

Variance-favorable

$2,163,176

i

(unfavorable) I

(2,570,219) ‘(407,043)

87,3141,784,5531,871,8671,871,867

1,871,867

1 ,464,824

(3,000,000)(3,000.00g

(1 535.17310

($1,535,17_6)_

-‘‘-:’

-‘-

1".Revenues:

‘ '1 Taxes‘1 Miscellaneous

Total revenues)4

‘Cwmm:


SPECIAL REVENUE FUND - TOURIST PROMOTION FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN



Budget

$2,001,0159,419

2,010,434IExpenditures:

Economic environment:Other economic development:Operating expenditureGrants and aidsTotal other economic development

I Total economic environment

Total expenditures

I Excess (deficiency) of revenues over expenditures

675,000338,209

1,013,2091,013,209

1,013,209

997,225

1 ' Other financing uses:Operating transfers out

Total other financing uses(1,031,126)(1,031,128)

I Excess (deficiency) of revenue over expendituresand other uses

I Fund balance at beginning of yearFund balance at end of year

4'

(33,903)

89, 369

Actual

$2,109,89616,780

2,126,676

650,042262,213912,255912,255

912,255

1,214,421

(1,031,128)(1,031,128)

183,293

21,750

Variance-favorable

(unfavorable)

$108,8817,361

116,242

24,95875,996

100,954100,954100,954

217,196

217,196

(67,619)$55,466 $205,043 $149,577

90


SPECIAL REVENUE FUND - OTHER GRANT PROJECTS FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN




Total revenues


General governmentPublic safetyPhysical environmentEconomic environmentHuman servicesCulture and recreationTotal expenditures




Excess (deficiency) of revenues and other sourcesover expenditures


91

Budget

$3,582,7250

130,4113,713,136

868,518464,914

1 ,924,507177,222604,882

30,0004,070,043

(356,907)

297,773297,773

(59,134)

118,419$59,285

Actual

$2,158,0585,150

50,4832,213,691

510,314194,178

1,259,042140,081304,468

30,0002,438,083

(224, 392)

201,720201,720

(22,672)

136,282$113,610

B-7

Variance-favorable

(unfavorable)

($1,424,667)5,150

(79,928)(1 499,445)

358,204270,736665,465

37,141300,414

01,631,960

132,515

(96,053(96,053) _ -

-—

--,—

--r

36,46217,863

$54,325

General government:.1 Financial and administrative:

i Operating expenditureGrants and aids

I Total financial and administrative

, Judicial:ll Personal services

Operating expenditures,, Capital outlay

Total judicial

Other general government:Personal servicesOperating expenditures

'9 Total other general governmentI, Total general government

Fire control:Operating expenditures

". Capital outlayI Grants and aids

Total fire control

I Public safety:

I Emergency and disaster relief services:Personal services

I Operating expenditureCapital outlayTotal emergency and disaster relief services

I Ambulance and rescue:Operating expendituresCapital outlay

Total ambulance and rescueTotal public safety



Budget Actual

B-BSPECIAL REVENUE FUND - OTHER GRANT PROJECTS FUND

SCHEDULE OF EXPENDITURES COMPARED TO BUDGET (GAAP BASIS)

Variance -favorable

(unfavorable)

$1 34,333200

1 34, 533

544,49087,9929,448

641,930

16.48575,57092,055

868,518

12,57427,228

8,26148,083

19,78822,13433,27475,196

159,855181,800341,655464,914

$132,8530

132,853

243,04340, 580

8,783292,406

10,65874,39785,055

510,314

1 1,10923,932

8,26143,302

19,78621,60330,13371,522

22,94656,40879,354

194,178

$1 .480200

1 ,680

301 ,44747,412

665349, 524

5,8271,1737,000

358,204

1,4653,296

4,761

2531

341413,674

136,909125, 392262,301270,736

(Continued)

92


SPEClAL REVENUE FUND — OTHER GRANT PROJECTS FUNDB-8

SCHEDULE OF EXPENDITURES COMPARED TO BUDGET (GAAP BASIS)


Physical environment:Garbage/solid waste:

Personal servicesOperating expenditureCapital outlay

Total garbagelsolid waste

Conservation and rescurce management:Grants and aids

Total conservation and resource management

Other physical environment:Operating expendituresCapital outlay

Total other physicai environmentTotal physical environment

Economic environment:Employment opportunity and development:

Personal servicesOperating expenditureCapitai outlayGrants and aids

Total employment opportunity and development

Housing and urban development:Operating expenditures

Total housing and urban developmentTotal economic environment

Human services:Other human service:

Personal servicesOperating expendituresCapital outlayGrants

Total other human servicesTotal human services

Culture and recreation:Other culture and recreation:

Operating expendituresTotal other culture and recreationTotal culture and recreation

Total expenditures93

Budgfl

$127,525427,395132,993687,913

218,428218,428

1,008,11610,050

1,018,166

Actual

$127,484427,342132,993687,819

218,428218,428

343,8368,959

352,795

Variance -favorable

(unfavorable)

$4153

094

0

664,2801,091

665,3711,924,507

130,26432,1934,9009,865

177,222

00

1259342

117,22710,9514,7927,066

140,036

4545

665,465

13,03721,242

1082,799

37,186

(45L(45)

177,222

295,405162,607

6,000140,870604,882

140,081

136,87897,559

070,031

304,468

37,141

150,52765,048

6,00070,339

300,414604,882

30,00030,00030,000

$4,070,043

304,468

30,00030,00030,000

$2,438,083

300,414

000

$1,631,960

.’----7

--

Revenues:Fines and forfeituresMiscellaneous

Total revenues

I Expenditures:Current:General government:

Financial and administrative:Operating expenditures

I Total financial and administrativeTotal general government

I Public safety:Law enforcement:Operating expenditures

I Total law enforcement

Detention and correction:I Operating expenditures

Total detention and correctionI Total public safety

Total expenditures

I Excess (deficiency) of revenue over expenditures



Excess (deficiency) of revenues and otherI sources Over expenditures and other uses

Fund deficit at beginning of yearI Fund deficit at end of year



Budget

$52, 372300

52,672

30,35030,350

13,78613,78644,136

44,136

8,536

15,834(300)

15,534

24,070

(24,070)$0

Actual

$42, 04581 5

42,860

29,06829,068

1 1,0321 1 ,03240,100

40,102

2,758

0(300)(300)

2,458

(24,07CD($21,612)

B-9SPECIAL REVENUE FUND - DEPUTIES TRAINING AND EDUCATION FUND


Variance-favorable

(unfavorable)

($10,327)515

(9,812)

(2)(21(2)

1,2821,282

2,7542,7544,036

4,034

(5,778)

(15,834)0

(15,834)

(21,612)

0($21,612)

94

Escambia C0unty, Florida

SPECIAL REVENUE FUND - MISDEMEANOR PROBATION FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN



Revenues:IntergovernmentalCharges for servicesFines and forfeituresMiscellaneous

Total revenues


General government:Judicial:

Personal servicesOperating expendituresCapital outlayTotal judicialTotal general government

Public safety:Detention and correction:Personal servicesOperating expendituresCapital outlay

Total detention and correctionTotal public safety


Total debt service

Total expenditures






95

Budget

$349.228127.048842.334

4.7001,323,310

454.69024.68612.083

491.459491.459

764.919384.74125.000

1,174,6601,174,650

8.1 90655

8,845

1 £74,964

(351 .654)

304,256(4,700)

299,556

(52.098)

185,811$133,713

Actual

$342,935391,838613,157

8,9331,356,863

442,37417,95011.842

472.166472.166

756,191351,600

22.8931,130,6841,130,684

6,069652

6,721

1,609. 571

(252,708)

304.256(4.700)

299. 556

46.848

110,703$157,551

B-10

Variance-favorable

(unfavorable)

($6,293)264,790

(229.177)4.233

33.553

12.3166.736

24119.29319.293

8.72833.1412.107

43,97643.976

2.121

2.124

65,393

98.946

98.946

(75,108)$23,838

Revenues:I Miscellaneous

Total revenues


General government:I Other general government:

Grants and aidsTotal other general governmentTotal general government

-I Total expenditures

'Fund balance at beginning of yearFund balance at end of year




Budget

$3,4923,492

348,199348,199348,199

348,199

(344,707)

344,701($6)

Actual

$4,9334, 933

348,199348,199348,199

348,199

(343,266)

344,701$1,435

B-1‘ISPECIAL REVENUE FUND - HUD HOUSING ASSISTANCE FUND


Variance-favorable

(unfavorable)

$1,4411,441

00

0

1,441

$1,441

96


SPECIAL REVENUE FUND - HUD HOUSING VOUCHER FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN



Revenues:Miscellaneous

Total revenues


General government:Other general government:Grants and aidsTotal other general governmentTotal general government

Total expenditures



97

Budget

$750750

Actual

$1,0671,067

8-12

Variance-favorable

(unfavorable)

$317317

147,495 147,494147,495147,495

147,494147,494

147,495

(146,745)

146,746$1

147,494(146,427)

146,746$319

318

$318



Budget

Revenues:intergovernmental $124,237Miscellaneous 4,197

I Total revenues 128,434

Expenditures:Current expenditures:Human services:

Other human services:Operating expenditures 132.252

I Total other human services 132,262Total human services 132,262

I Total expenditures 132,262

' Excess (deficiency) of revenue over expenditures (3,828)

Other financing sources:Operating transfers in 4,658

Total other financing sources 4,658

I Excess (deficiency) of revenues and othersources over expenditures 830

Fund balance at beginning of year 0Fund balance at end of year $830

Actual

$62,293243

62,536

65, 74965, 74965, 749

65, 749

(3,21 3)

3,2133,213

3, 997$3. 997

3-13SPECIAL REVENUE FUND - CHILD SUPPORT HEARING OFFICER FUND


Variance-favorable

(unfavorableL

($61 ,944)(3,9541

(65,898)

66,51366,51366,513

66,513

615

(1,445)(1,445)

(830)

3,997$3,167

98


SPECIAL REVENUE FUND - S.H.I.P. FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN



Budget

Revenues:Intergovernmental $838,606Miscellaneous 8,900

Total revenues 847,506

Expenditures:Current:Economic environment:

Housing and urban development:Operating expenditures 56,385Capital outlay 39,992Grants and aids 594,682Total housing and urban development 691,059Total economic environment 691,059

Total expenditures 691,059

Excess (deficiency) of revenue over expenditures 156,447

Other financing uses:Operating transfers out (137,547)

Total other financing uses (137,547)

Excess (deficiency) of revenues over expendituresand other uses 18,900

Fund balance at beginning of year 0Fund balance at end of year $18,900

99

Actual

$664,4341

664,435

47,89939,991

438,998526,888526,888

526,888

137,547

(137,547)(137,547)

0

$0

B-14 I

II

Vaaaaaa Ifavorable

(unfavorable) I

($174,172) I(8,899)

(183,071) I

8,4861

155,684164,171164,171

164,171(18,900)

(18,9og)lo

($18,90gl


SPECIAL REVENUE FUND - LAW ENFORCEMENT TRUST FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN



Variance-favorable

(unfavorable)Budget Actual

' Revenues:Fines and forfeituresMiscellaneous

Total revenues

I Expenditures:Current:General government:

Financial and administrative:Operating expenditures

I Total financial and administrativeTotal general government

Public safety:Law enforcement:Operating expenditures

I Capital outlay- Total law enforcement

Total public safety

Total expenditures



$171,9621,500

173,462

178,050215,631393,681393,681

393,681

(220,219)

$612,31611,183

623,499

313131

138,295164,524302,819302,819

302,850

320,649

$440,3549,683

450,037

(31)(311(31)

39,75551,10790,86290,862

90,831

540,868

220,219$0

22021 9$540,868

0$540,868

100


SPECIAL REVENUE FUND - ESCAMBIA COUNTY AFFORDABLE HOUSING FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN




Total revenues


Economic environment:Housing and urban development:Operating expendituresGrants and aids

Total housing and urban developmentTotal economic environment

Total expenditures


Fund deficit at beginning of yearFund balance at end of year

101

Budget

$45, 0000

Actual

$28,36871,141

Variance-favorable

(unfavorable)

($16,532)71J41

45, 000

0102,310

99,509

‘I7,684

54,509

(1)94,626

102,310102,310

7,6857,685

94,62594,625

102,310 7,685 94,625

(57,310)

57,310

91,824

(91,824)

149,134

(149,130$0 $0 $0


SPECIAL REVENUE FUND - HUD' BLOCK GRANT ENTITLEMENT FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN



Variance-favorable

Actual (unfavorable)' Budget

Revenues:intergovernmental -

Total revenues$7,624,185

7,624,185$2,649,7122,649,712

($4,974,473)(4,974,473)

Expenditures:Current:Economic environment:

I Housing and urban development:Operating expendituresCapital outlay

I GrantsTotal housing and urban development

I Total economic environment

Total expenditures


Other financing uses:Operating transfer out

Total other financing uses

I Excess (deficiency) of revenues overexpenditures and other uses


879,4082,884,4023,631 ,9227,395,7327,395,7327,395,732

228,453

(140,870)(140,870)

87,583

0$87,583

409,0301 , 186,476

984, 1 742, 579,6802, 579,680

2,579,680

70, 032

(70,032)(70,032)

470, 3781 .697, 9262,647,7483,816,0524,816,052

4,816,052

(158,421)

70,83870,838

(87,583)

0($87, 583)

102


SPECIAL REVENUE FUND - HANDICAPPED PARKING FINES FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN



Revenues:Fines and forfeituresMiscellaneous

Total revenues


Other general government:Operating expendituresCapital outlayTotal other general governmentTotal general government

Total expenditures


Other financing uses:Operating transfer out


Excess (deficiency) of revenues overexpenditures and other uses


103

Budget

$28,2506,000

34,250

28,0854,600

32,68532,685

32,685

1 ,565

(15,500)(15,500)

(13,935)

167,108$153,173

Actual

$59,6839,025

68,708

22,7574,520

27,27727,277

27,277

41,431

(15,500)(15,500)

25,931

167,108$193,039

Variance-favorable

(unfavorable)

$31 ,4333,025

34, 458

5,32880

5,4085,408

5,408

39, 866

DC

)

39, 866

0$39,866


I Total revenues


Other general government:Operating expenditures

I Total other general governmentTotal general government



Other financing uses:Operating transfers out


I Excess (deficiency) of revenues overexpenditures and other uses




Budget

$56, 5061 ,000

57,506

54,50054,50054,500

54,500

3,006

(5,658)(5,658)

(2,552)

30,662$28,010

SPECIAL REVENUE FUND - FAMILY MEDIATION FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN


Actual

$52,7881 ,488

54,276

42,386‘ 42,386

42, 386

42,386

11,890

(4,213)(4,213)

7,677

30,662$38,339

3-19

Variance-favorable

(unfavorable)

($3.718)488

(3,230)

12,11412,11412,11412,1148,884

1,4451,445

10,3290

$10,329

104


SPECIAL REVENUE FUND - ECONOMIC DEVELOPMENTTRANSPORTATION FUND

B~20



Budget

Revenues:Intergovernmental $322,027Miscellaneous 65,104


Expenditures:Current:Transportation:Road and street facilities:

Operating expenditures 20,000Capital outlay 367,131

Total road and street facilities 387,131Total transportation 387,131


Excess (deficiency) of revenue over expenditures 0

Fund balance at beginning of year 0Fund balance at end of year $0

105

Actual

$249,16265,104

314,266

1 9,083295,1 8331 4,266314,266

314,266

0

534$534

Variance-favorable

(unfavorable)

($72,865)(72,862)1

91771,94872,86572,865

72,865 '

534$534


- MiscellaneousTotal revenues

I Expenditures:Current:

Physical environment:Other physical environment:Operating expenditures

I Total other physical environmentTotal physical environment






Budget

$1 $19,6935,000

1 924.693

1 324,6931 ,924,6931,924,693

1 £24,693

00

$0

SPECIAL REVENUE FUND - DEF-SUPER ACCOUNT FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN


Actual

$1,448,9181,144

1,450,062

1 ,450,0621 ,450,0621 ,450,062

1 ,450,062

0

0$0

8-21


(unfavorable)

($470,775)(385E

(474,631 )

474,631474,631474,631

474,631

00

$0

106


SPECIAL REVENUE FUND - FIRE PROTECTION FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN




Total revenues

Expenditures:Cunent

Public safety:Fire control:

Personal servicesOperating expendituresCapital outlayTotal fire control

Other public safety:Operating expendituresCapital outlay

Total other public safetyTotal public safety

Debt service:Principal retirementinterest and other fiscal charges

Total debt service

Total expenditures






107

Budget

$3,154,9673,154,967

67,2502,301,2121,259,9193,628,381

1,4682,5003,968

3,632,349

634,12144,335

678,456

4,310,805

(1,155,838)

2,500(416,123)(413,623)

(1,569,461)

1 ,859,838$290,377

Actual

$4,182,3954,182,395

60,8731,799,9511,139,9873,000,811

1,2681,4962,764

3,003,575

634,78744,529

679,316

3,682,891

499.504

2,500(416,123)(413,623)

85,881

1,919,767$2,005,648

B-22

Variance-favorable

(unfavorable)

$1,027,4281,027,428

6,377501,261119,932627,570

2001,0041,204

628,774

(666)(194)(86_0L

627,9141,655,342

00O

1 ,655,342

59,929$1,715,271


SPECIAL REVENUE FUND - EMERGENCY 911 OPERATIONS FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN



Total revenues

Expenditures:. Current:

Public safety:Emergency and disaster relief services:Operating expenditures

Total emergency and disaster relief services

Other public safety:Personal services

I Operating expendituresCapital outlayGrants and aids

I Total other public safety‘ Total public safety


I Total debt service ,



I Other financing uses:Operating transfers out

I Total other financing uses

Excess (deficiency) of revenues overI expenditures and other uses

Fund balance at beginning of year'Fund balance at end of year

III Year Ended September 30, 1995

III

Budget

$764, 995764, 995

Actual

$757,421757,421

3434

3-23

Variance~favorable

(unfavorable)

($7,574)(7,574)

(34)(34)

103,482273,1751 1 1 ,398105,000593,055593,055

103,481247,751

36,168105,000492,400492,434

1

25,42475,230

0100,655100,621

372,9138,320

384,2079,779

(11,294)(1,459)

381,233

974,288

(209,293)

(133,498)(133,498)

(342,791)

557,881$214,870

393,988

888,420

(128,999)

(133,498)(133,498)

(262,497)

587,812$325,315

(12,753)

87,868

80,294

80,294

30,151$110,445

108

Escambia County, Florida8-24

SPECIAL REVENUE FUND - HUD-CDBG HOUSING REHABILITATION LOANSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN



Budget

Revenues:intergovernmental $1 30000Miscellaneous 0



Economic environment:Housing and urban development:Grants 130,000Total housing and urban development 130,000Total economic environment 130,000


Actual

$60, 0003, 932

63, 932

Variance-favorable

(unfavorable)

($70, 000)3,932

(66,068)

66,06866,06866,068

66,068

Excess (deficiency) of revenue over expenditures 0

Fund balance at beginning of year 0

O

Fund balance at end of year , $0

109

CO


SPECIAL REVENUE FUND - HOME FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN



Variance-favorable

Budget Actual (unfavorableL

Revenues:Intergovernmental $4,175,030 $1,538,380 ($2,636,650)Miscellaneous 0 509 509

Total revenues 4,175,030 1,538,889 (2,636.14fl


Economic environment:Housing and urban development:Operating expendituresGrantsTotal housing and urban developmentTotal economic environment


Total expenditures



I Excess (deficiency) of revenues and othersources over expenditures

IFund balance at beginning of yearFund balance at end of year

235,2024,382,9024,618,1044,618,104

4,618,104

$43,074)

443,074443, 074

123,2231,553,2131,676,4361 ,676,4361 ,676,436

(137,547)_

137,547137, 547

111,9792,829,6892,941,6682,941,668

2,941,668

305,527

(305,527)(305,527)

110

Escambia County, FloridaB—26

SPECIAL REVENUE FUND - BOB SIKES TOLL FACILITIES OPERATING FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN



Revenues:intergovernmentalMiscellaneous

Total revenues

Expenditures:Current:Transportation:Other transportation system:

Operating expendituresCapital outlay

Total other transportationTotal transportation

Total expenditures


Other financing uses:Operating transfers out


Excess (deficiency) of revenues overexpenditures and other uses

Fund deficit at beginning of yearFund balance at end of year

111

Budget

$3,167,25615,751

3,183,007

813,696606,433

1,420,1291,420,129

1,420,129

1,762,878

(2,031,580)(2,031,580)

(268,702)

280,638$11,936

Actual

$2,760,15746,255

2,806,412

676,1070

676,107676,107

676,107

2,130,305

(2,009,320)(2,009,320)

120,985

(92,966)$28,019

Variance-favorable

(unfavorable)

($407,099)30,504

(376,595)

1 37, 589606,433744,022744,022

744,022

367,427

22,26022,260

389,687

(373,604)_$16,083


SPECIAL REVENUE FUND - TRANSPORTATION TRUST FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN



Variance-favorable

Revenues:TaxesIntergovernmentalMiscellaneous

Total revenues

Expenditures:Current:Public safety

Law enforcement:Personal servicesTotal law enforcementTotal public safety

Transportation:Road and street facilities:Personal servicesOperating expendituresCapital outlay

Total road and street facilities

Other transportation services:Personal servicesOperating expendituresCapital outlay

Total other transportation servicesTotal transportation

Economic environment:Other economic environment:Operating expenditures

Total other economic environmentTotal economic environment

Total expenditures






Budgi

$6,300,0003,528,910

195,46910,024,379

5,0005,0005,000

4,379,4191,796,8591,551,6037,727,881

1 226,666345,271

87,8541 659,6119,367,692

000

9,392,692

631 ,687

542,418(2,756,296)(2,213,878L

(1 582,191)

1,997,848$415,657

Actual

$6,224,8243,408,050

414,75710,047,631

755755755

4,248,0701 ,744,5291 ,439,2057,431 ,804

1 ,205,542332,48572,309

1,610,3369,042,140

505050

9,042,945

1 I004,686

274,446(2,756,296)(2,481 .850)

(1 ,477,164)

2,476,356$999,192

(unfavorable)

($75,176)(120,860)219,288

23,252

4,2454,2454,245

131 .34952,330

1 12,398296,077

21 .14412,78615,54549,475

345,552

(50)_(§0)_(50)

349,747

372,999

(267,972)0

(267,972)

105,027478,508

$583,535

112


SPECIAL REVENUE FUNDS - MASTER DRAINAGE BASIN FUNDSSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN



Budget

Revenues:Miscellaneous $115,293


Expenditures:Current:Transportation:Road and street facilities:Operating expenditures 932,508Capital outlay 3,450

Total road street facilities 935,958Total transportation 935,958


Excess (deficiency) of revenue over expenditures (820,665)

Fund balance at beginning of year 820,664Fund balance at end of year ($1)

113

Actual

$164,025164,025

65,2953,255

68,55068,550

68,550

95,475

850, 864$946, 339

Variance-favorable

Junfavorable)

$48,73248,732

867,213195

867,408867,408

867,408

916,140

30,200$946,340


SPECIAL REVENUE FUND - CLERK OF THE CIRCUIT COURT'SPUBLIC RECORDS MODERNIZATION TRUST FUND



Variance-favorable

(unfavorable)


Total revenues

Expenditures:Current:General government:Operating expendituresCapital outlay


Total expenditures


Fund balance at beginning of yearResidual equity transfer inFund balance at end of year

Budget Actual

$32,6872,409

35,096

48027.1 1527,595

27,595

7,501

$7,501

$34,8134,909

39,722

48027,1 1527,595

27, 595

12,127

2,339317,135

$331,601

$2,1262,5004,626

4,626

2,339317,135

$324,100


SPECIAL REVENUE FUND - COMPTROLLER'SPUBLIC RECORDS MODERNIZATION TRUST FUND


Ten Months Ended July 31, 1995

Variance-favorable

Budget Actual (unfavorable)Revenues:Chargesforservices $110,000 $79,688 ($30,312) IMiscellaneous 2,500 7,037 4,537

Total revenues 112,500 86,725 (25,775) I

Expenditures:Current: I

Debt service:Principal retirement 60,049 0 60,049Interest and other charges 59.952 0 59,952 ITotal debt service 120,001 0 120,001

Total expenditures 120.001 0 120,001 I

Excess (deficiency) of revenue over expenditures (7,501) 86,725 94,226

Fund balance at beginning of year 7,501 230,410 222,909Residual equity transfer out 0 (317,135) (317,135)Fund balance at end of year $0 $0 $0

115


SPECIAL REVENUE FUND - SHERIFF'S HURRICANE ERIN FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN




Total revenues


Public safety:Personal servicesOperating expendituresTotal public safety

Total expenditures



Budget

$231,135231,135

207,28523,850

231,135

231,135

Actual

$207,285207,285

207,2850

207,285

207,285

Variance-favorable

Aunfavorable)

($23,850)(23,850)

23,85023,850

23,850

116


SPECIAL REVENUE FUND - SHERIFF'SCOMMUNITY ORIENTED POLICING SERVICES GRANT FUND




Total revenues


Public safety:Personal servicesTotal public safety

Total expenditures



117

Budget

$881,400881 .400

881 ,400881,400

881,400

Actual

3234.481234,481

234,481234,481

234,481

B-32


(unfavorable)

($646,919)(646,919)

646,919646,919

646,919

I Escambia County, FloridaB-33

SPECIAL REVENUE FUND - ESCAMBIA COUNTY LAW LIBRARY BOARDI STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN



Total revenues


General government:Judicial:

Personal servicesI Operating expenditures

Capital outlayTotal judicial ’

I Total general government


Total expenditures


Year Ended September 30,1995

Budget

$112,0002,500

114,500

25,83650, 66438,000

1 14,5001 14,500

114,5000

77,752$77,752

Actual

$117,0233,768

120,791

25,75956,24939,520

121 ,528121 .528

121,528(737)

77,752$77,015


(unfavorable)

$5,0231,2686,291

77(5,585)(1 ,520)(7,028)(7,028)

(7,028)

(737)

0($737)

118

DEBT SERVICE FUNDS

Sales Tax Revenue Bonds, Series 1989A and 1993 - to accumulate monies for paymentof the $69,720,000 Revenue Bonds which refunded the Public Improvement RefundingBonds, Series 1988 A and B and for payment of $50,355,000 Sales Tax RevenueBonds, Series 1993 which refunded Sales Tax Revenue Bonds, Series 1989B. Interestis payable semi-annually on January 1 and July 1. Principal is due annually onJanuary 1. Financing is provided by the proceeds of the Local Government Half—CentSales Tax Clearing Trust Fund, as defined and described in Part VI of Chapter 218,Florida Statutes.

Road Improvement Bonds 1993 A and B - to accumulate monies for payment of the 1993A Bonds for the purpose of acquisition, construction and reconstruction of certaintransportation facilities, a portion of the amount payable to the State of Florida for thetransfer to the County of the Bob Sikes Bridge, the cost of issuing the Series 1993 ABonds and the establishment of the 1993 A reserve requirement and the 1993 B Bondsfor the purpose of paying a portion of the amount payable to the State of Florida for thetransfer of the Bob Sikes Bridge to the County, the payment of the costs of issuing theSeries 1993 B Bonds and the establishment of the 1993 8 Reserve requirement.Interest is payable semi—annually on January 1 and July 1. Principal is due annuallyon January 1. Financing is provided for Series 1993 A by an irrevocable lien upon andpledge of (i) the Net Revenues derived from the Tolls and other income from theBridge, (ii) until otherwise applied as provided in the Resolution, the monies held in thefunds and accounts thereunder (except the Rebate Fund) and the income oninvestment thereof, and (iii) (unless pursuant to the Resolution) to the extentnecessary, the Available Surplus Gas Tax Revenues, as defined herein (hereinaftercollectively called the "Pledged Revenues") and provided for Series 1993 B Bonds byan irrevocable lien upon and pledge of (i) the uncommitted Surplus Gas Tax Revenues,as defined herein, and (ii) until otherwise applied as provided in the Resolution, themoneys held in the funds and accounts thereunder (except the Rebate Fund) and theincome on investment thereof (collectively called the "Pledged Revenues").


DEBT SERVICE FUNDSCOMBINING BALANCE SHEET

September 30, 1995

Assets

Equity in pooled cash and investmentsDue from other fundsAdvance to other funds

Total assets


Liabilities:Due to other fundsTotal liabilities

Fund balances:Reserved for advance to other fundsReserved for debt serviceTotal fund balancesTotal liabilities and fund balances

Sales TaxRevenue Bonds

Series1989A and 1993

$2,337,62690,825

2,112,679$4,541,130

$82,92782,927

2,112,6792,345,5244,458,203

$4,541 , 130

RoadImprovement

Bonds1993

$3,443,694408,145

0$3,851,839

$188,400188,400

03,663,4393,663,439

$3, 851 , 839

C-1

Totals

$5,781,320498,970

2,112,679$8,392,969

$271,327271,327

2,112,6796,008,9638,121,642

$8,392,969

119


DEBT SERVICE FUNDSCOMBINING STATEMENT OF REVENUES, EXPENDITURES




Total revenues

Expenditures:Debt service:

Bond principalBond interestOther debt service costsTotal debt service

Total expenditures


Other financing sources:Operating transfer in


Excess (deficiency) of revenues and othersources over expenditures


120

Sales TaxRevenue Bonds

Senes1989A and 1993

$324,886324,886

1,810,0004,018,625

17,1035,645,728

5,645,728

(5,320,842)

5,045,3705,045,370

(275,472)

4,733,675$4,458,203

RoadImprovement

Bonds1993

$605,971605,971

1,275,000913,661

1,4002,190,061

2,190,061

(1,584,090)

1,832,8561,832,856

248,766

3,414,673$3,663,439

C-2

Totals

$930,857930,857

2,885,0004,932,286

18,5037,835,789

7,835,789

(6, 904, 9371

6,878,2266,878,226

(26,706_)_

8,148,348$8,121,642

,II

Revenues:, MiscellaneousI Total revenues


DEBT SERVICE FUNDSALES TAX REVENUE BONDS, SERIES 1989A AND 1993



Budget

$33,10033,100

! Expenditures:Debt service:

Bond principalBond interest

i Other debt service costsTotal debt service

1' Excess (deficiency) of revenue over expendituresi


1 ,61 0, 0004,069,766

40,2795,720,045

5,720,045

(5,686,945)

Other financing sources:F Operating transfer in


I Excess (deficiency) of revenues and other sourcesover expenditures

i Fund balance at beginning of year‘Fund balance at end of year

II

4,938,9134,938,913

(748,032)

4,733,675$3,985,643

Actual

$324, 886324, 886

1,610,0004,018,625

17,1035,645,728

5,645,728

(5,320,842)

5,045,3705,045,370

(275,472)

4,733,675$4,458,203

C-3


(unfavorable)

$291,786291,786

051,14123,17674,317

74,317

366,103

106,457106,457

472,560

0$472,560

121


DEBT SERVICE FUNDROAD IMPROVEMENT BONDS 1993

C-4




Total revenues

Expenditures:Debt service:

Bond principalBond interestOther debt service costsTotal debt service

Total expenditures


Other financing sources:Operating transfer in




122

Budget

$258,422258,422

Actual

$605,971605,971

Variancefavorable

(unfavorable)

$347,549347,549

1,275,0001,012,228

40,399

1,275,000913,661

1,400

098, 56738, 999

2,327,627

2,327,627

(2,069,205)

1,855,1161 ,855,116

(214,089)

3,292,673$3,078,584

2,190,061

2,190,061

(1 ,584,090)

1,832,8561,832,856

248,766

3,414,673$3,663,439

137,566

137,586

485,115

(22,260) I(22,26g

462, 855

1 22,000$584,855

CAPITAL PROJECT FUNDS

Federal Transit Administration Fund - to account for the cost of constructing the MassTransportation Building. machinery, equipment, and office furniture. Financing wasprovided by an Urban Mass Transportation Administration Grant (80%), State matchingfunds (10%), and Escambia County matching funds (10%). '

Capital Improvement Program Fund - to account for proceeds from the sale of theSanitation Department that are restricted for the construction of the Animal Shelter andother capital projects.

New Road Construction Fund - to account for Gas Tax monies transferred from thePublic Works fund to be used only for the construction of new roads.

Road Assessment Program Fund — to account for monies collected pursuant to CountyOrdinance No. 80-10. The ordinance levies special assessments to property ownerseffected by the approved for road improvements.

Local Option Sales Tax Fund - to account for monies collected pursuant to FloridaStatutes 212.055, which authorizes counties to impose a one percent (1%) local optioninfrastructure sales surtax upon taxable transactions occurring within EscambiaCounty, as provided in Chapter 212.054, Florida Statutes.

Transportation Improvement-SRIA Fund - to account for proceeds from RoadImprovement Revenue Bonds Series 1993 A to be used for the cost of acquisition,construction and reconstruction of transportation facilities on Santa Rosa Island.

123


CAPITAL PROJECTS FUNDSCOMBINING BALANCE SHEET

September 30, 1995

Assets

Equity in pooled cash and investmentsInvestmentsReceivables (net of allowance for uncollectibles):Accounts

Due from other fundsDue from other governmental units

Total assets


Liabilities:Vouchers payableContract payableDue to other fundsDue to other governmental unitsDeferred revenues

Total liabilities

Fund balances:Reserved for encumbrancesUnreserved-designated for capital projectsUnreserved-undesignated


Federal CapitalTransit Improvement

Administration Program

$95, 099 $532, 7060 0

0 092,528 63,000

264, 730 0$452,357 $595, 706

$11,927 $271,8170 17,074

195,733 5,4070 3,711

462 0208,122 298,009

1,091,906 82,7030 214,994

(847,671) 0244,235 297,697

$452,357 $595,706

New RoadConstruction

$1 ,147,7240

0808,263119,769

$2,075,756

$256,17400

2,9700

261,144

465,3341,329,276

01,614,612

$2,075,756

Road AssessmentProgram

$282,2970

20,15900

$302,456

$0

20,15920,159

0282,297

0282,297

$302,456

Local OptionSales Tax

$38,331 ,346796,892

09,534,8572,172,206

$50,835,301

$274,34256,570

5,965,78700

6,296,699

2,585,42141,953,181

044,538,602

$50,835,301

TransportationImprovement-

SRIA

$1,525,4870

01,329,646

327,267$3,162,602

$24,141266,636587,339

00

696,316

1,049,6391,234,645

02,284,284

$3,182,602

D-1

Total

$41,914,659796,892

20,15911,828,4962,883,972

$57,444,178

$840,401360,482

6,754,2666,681

20,6217,982,451

5,295,00345,014,395

(847,67fl49,461,727

$57,444,176


CAPITAL PROJECT FUNDSCOMBINING STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES


Revenues:TaxesIntergovernmentalMiscellaneous

Total revenues


Physical environment:Operating expendituresTotal physical environment

Capital projects:Construction contractsEngineering and otherFurniture, fixtures and equipmentTotal capital projects

Debt service:Principal retirementInterest and other charges

Total debt service

Total expenditures


Other financing sources (uses):Note proceedsOperating transfers inOperating transfers out




125

FederalTransit

Administration

$01,158,934

53,9431,212,877

I

091,99059,705

151,695

000

151,695

1,061,182

0185,056

(1,040,390)(855,334)

205,848

CapitalImprovement

Program

$00

45,99345,993

00

210,000127,318464,620801,938

154,95220,048

175,000

976,938

(930,945)

0200,000

0200,000

(730,945)38, 387

$244,2351 028,642$297,697

New RoadConstruction

$1,464,4380

24,1831,488,621

2,483,1761,871,582

04,154,738

000

4,154,738

(2,886,117)

02,108,875

(10,000)2,096,675

(569,442)

2,384,054$1,814,612

RoadAssessment

Program

$00

4,6764,676

00

352,74340

352,747

000

352,747

(348,071)

OO

OC

)

(348,071)

630, 368$282,297

LocalOption

Sales Tax

$21,522,630777,147

3,979,78226,279,559

140,709140,709

3,960,4291,259,7192,249,9057,470,053

08,8548,854

7,619,616

18,659,943

353,00000

353,000

19,012,943

25,525,659$44,538,602

TransportationImprovement-

SRIA

$0624,867507,684

, 1,132,551

2,281,0410

1522,281,193

000

2,281,193

(1 ,148,642)

00

00

(1,148,842)

3,432,928$2,284,284

D-2

Totai

$22,987,0682,560,9484,616,261

30,164,277

140,709140,709

9,287,3893,150,5932,774,382

15L212,364

154,95228,902

183,854

15,538,927

14,827,350

353,0002,491,731

(1,050,390)1,794,341

18,421,891

33,040,036$49,461 ,727

Escambia County, FloridaD-3

CAPITAL PROJECT FUND — FEDERAL TRANSIT ADMINISTRATION FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN



Revenues:intergovernmentalMiscellaneous

Total revenues

Expenditures:Capital projects:

Construction contractsEngineering and otherFurniture, fixtures and equipmentTotal capital projects

Total expenditures






127

Budget

$2,438,781542

2,439,323

64,000131 ,474

1,308,8941,504,368

1,504,368

934,955

185,056(1 ,049,171L

(864,115)

70,840

27,295$98,135

Actual

$1,158,93453,943

1,212,877

091,99059,705 '

151,695

151,695

1,061,182

185,056(1,040,390)

(855,334)

205,848

38,387$244,235

Variance -favorable

(unfavorable)

($1,279,847)53,401

(1,226,446)

64,00039,484

1,249,1891,352,673

1,352,673

126,227

08,7818,781

135,008

11,092$146,100


CAPITAL PROJECT FUND - CAPITAL IMPROVEMENT PROGRAM FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN

FUND BALANCE - BUDGET (GAAP IASIS) AND ACTUAL


Variance-favorable


Total revenues

Expenditures:Capital projects:

Construction contractsEngineering and otherFuriture, fixtures and equipment

Total capital projects


Total debt service

Total expenditures






Budget

$14,00014,000

229,960158,220674,151

1,062,331

Actual

$45,99345,993

210,000127,318464,620801,938

(unfavorable)

$31,99331,993

1 9,95030,902

209,531260,393

154,95220,048

154,95220,048

175,000 175,000

000

1,237,331

(1,223,331)

200,000200,000

(1,023,331)

1 ,028,642$5,31 1

976, 938

(930,945)

200,000200,000

(730,945)1 ,028,642$297,697

260,393

292,386

00

292,386

0$292,386


CAPITAL PROJECT FUND - NEW ROAD CONSTRUCTION FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN



Revenue:TaxesMiscellaneous

Total revenues

Expenditures:Capital projects:Construction contractsEngineering and otherTotal capital projects

Total expenditures


Other financing sources (uses):Operating transfer inOperating transfer out




129

Budget

$1,300,000$10,000

1,310,000

3,723,6942,067,0365,790,730

5,790,730

(4,480,739)

2,106,675(10,000)

2,096,675

42,384,055)

2,384,055$0

Actual

$1,464,438$24,183

1,488,621

2,483,1761,671,5624,154,738

4,154,738

(2,666,117)

2,106,675(10,000)

2,096,675

(569,442)

2,384,054$1,814,612

Variance-favorable

(unfavorable)

$164,438$14,183178,621

1,240,518395,474

1,635,992

$635,992

1,814,613

00

0

1,814,613

(1)$1,814,612


CAPITAL PROJECT FUND - ROAD ASSESSMENT PROGRAM FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN


Total revenues

Expenditures:Construction contractsEngineering and other


Total expenditures




Budget

$10,23010,230

355, 864284, 734640, 598

840, 598

L630, 368L

630,368$0

FUND BALANCE — BUDGET (GAAP BASIS) AND ACTUAL

Actual

$4,6764,676

352,7434

352, 747

352,747

(348,071L

630, 368$282,297

Variance-favorable

Junfavorablel

($5,554)(555$

3,121284,730287,851287,851

282,297

0$2Q297

130

Escambia County, Florida0-?

CAPITAL PROJECT FUND - LOCAL OPTION SALES TAX FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN



Revenues:TaxesintergovernmentalMiscellaneous

Total revenues


Physical environment:Operating expendituresTotal physical environment

Capital projects:Construction contractsEngineering and otherFurniture, fixtures and equipment


Debt service:interest and other charges

Total debt service

Total expenditures


Other financing sources:Note proceeds




131

Budget

$19,037,8671,066,396

638,85520,743,1 18

Actual

$21,522,630777,147

3,979,76226,279,559

Variance-favorable

(unfavorable)

$2,484,763(269,249)

3,340,9275,536,441

140,709 (140,709)

00

11,661,6763,259,8882,503,590

17,425,154

8,8558,855

140,709

3,960,4291,259,7192,249,9057,470,053

8,8548,854

(140,709)

7,701,2472,000,169

253,6859,955,101

17,434,009

3,309,109

353,000

7,619,616

18,659,943

353,000

9,814,393

15,350,834

353,000 353,000

3,662,109

32,977,520$36,639,629

19,012,943

25,525,659$44,538,602

15,350,834

(7,451 ,8611$7,898,973


CAPITAL PROJECT FUND - TRANSPORTATION lMPROVEMENT-SRIA FUNDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES 1N

FUND BALANCE — BUDGET (GAAP BASIS) AND ACTUAL.



Total revenues

Expenditures:Capital projects:Construction contractsFurniture, fixtures and equipmentTotal capital projects

Total expenditures



Budget

$624, 86770,000

694,867

3,412,6610

3,412,661

' 3,412,661

(2,717,794)

3,350,627$632,833

Variance-favorable

Actual (unfavorable)

$624, 867 $0507,684 437,684

1,132,551 437,684

2,281,041 1,131,620152 (152)

2,281,193 1,131,468

2,281,193 1,131,468

(1,148,642) 1,569,152

3,432,926 82,299$2,284,284 $1,651,451

132

ENTERPRESE FUNDS

Solid Waste Fund - to account for the provision of solid waste services to the residentsof Escambia County, Florida. All activities necessary to provide such services areaccounted for in this fund, including administration, operations, maintenance, andbilling and collection.

Inspection Fund - to account for the provision of building inspection services to theresidents of Escambia County. All activities necessary to provide such services areaccounted for in this fund.

Ambulance Fund - to account for the cost of ambulance and advanced life support unitsof Escambia County. All activities necessary to provide such services are accountedfor in this fund.

Civic Center Fund - to account for the construction and operation of the Civic Center ofEscambia County. All activities necessary to provide such services are accounted forin this fund.

Economic Development and Industrial Fund - to account for the construction andoperation of the industrial park of Escambia County. All activities necessary to providesuch services are accounted for in this fund.

Santa Rosa Island Authority Fund - to account for the provision of beach maintenance,development of recreation facilities and utilities such as water, wastewater andsanitation on Santa Rosa island. All activities necessary to provide such services areaccounted for in this fund.

-



ENTERPRISE FUNDSCOMBINING BALANCE SHEET

September 30, 1995

Assets:

Current assets:Cash and cash equivalentsEquity in pooled cash and investmentsReceivables (net of allowance for uncollectibles):AccountsNotesAccrued interest

Due from other fundsDue from other governmental unitsInventoryPrepaid expenses

Total current assets

Restricted assets:Cash and cash equivalentsEquity in pooled cash and investments

Total restricted assets

Property, plant and equipment:LandBuildingsOther improvementsEquipmentConstruction in progress

Less: accumulated depreciationNet property, plant and equipment

Other assets:Notes receivableintangible assetsDeferred charges-landfill closure and long-term careLeases held for redevelopment

Total other assets

Total assets

133

Solid Waste

$01,429,231 1

640,03900

4,011,5320

15,5090

inspection

$01,619,980

582O0

145,750000

6,096,391 1,766,312

01,632,4381 632,438

2,485,7482,805,5683,010,9845,283,899

0C

OD

01,257

0282,853

013,586,199(5,280,711)

284,110(173,236)

8,305,488

00

11,486,9400

11,486,940

$27,521,257

90,874

00

00

0

$1,857,186

Ambulance

$01,305,085

818,98700

18,1650

104,7530

2,246,990

039,040

02,722,804

02,781,844

(1,809,092)1,152,752

00

00

0

$3,399,742

Civic Center

$078,117

68,23000

1,81011,01723,713

0182,887

01,348,3521,348,352

021,787,875

313,034785,947140,259

23,027,115(6,589,959)16,437,156

0224, 964

00

224,964

$18,193,359

EconomicDevelopment and

Industrial

$0640, 991

1,10554,98140,579

81oo0

737,737O

OO

2,280,2412,958,9834,231,858

27,4120

9,478,274(1,354,099)8,124,175

588,141000

588,141

$9,450,053

Santa RosaIsland

Authority

$2,156,3190

158,39200

27,50037,231

041,723

2,419,185

407, 7030

407,703

0781,410

3,393,182828,102732,854

5,515,528(2,105,029)3,410,499

000

362,381362,381

$6,599,748

E-1

Totals

$2,156,3195,073,484

1 ,685,33554,98140,579

4,204,83848,248

143,97541,723

13,449,482

407,7032,980,7903,388,493

4,745,98928,354,11310,948,8389,711,017

873,11354,633,070

(17,112,126)37,520,944

588,141224,964

11,486,940362,381

12,662,426

$67,021 ,345(Continued)



September 30, 1995

Liabilities:Current liabilities (payable from current assets):Vouchers payableNotes payableContracts payableSalaries and benefits payableCompensated absencesAccrued tax payableDepositsDue to other fundsDue to other governmental unitsDeferred revenue

Total current liabilities (payable from current assets)

Current liabilities (payable from restricted assets):DepositsAccrued interest payableLandfill closure and postclosure care payableCurrent portion of bonds payableCurrent portion of notes payable

Total current liabilities (payable from restricted assets)Total current liabilities

Long-term liabilities:Advance from other fundsNote payable (net of current portion)Landfill closure and postclosure care payableDeferred revenueRevenues bonds payable (net of current portion and

unamortized discount)Compensated absences and benefits payable

Total long-term liabilitiesTotal liabilities

135

Solid Waste

$566,20600

121,27722,825

00

3,934,414136

450,000

Inspection

$3,63600

52,00222,896

027,771

2,781330

05,094,858

50,3650

2,744,1 510

. 121,528

109,416

2,916,0448,010,902

2,112,67922,668

11,486,9401,350,113

0245,912

15,218,312176,020176,020

23,229,214 285,436

Ambulance

$127,55100

137,30100

29,19946,542

4,0890

344,682

00

00

0317,931317,931662,613

Civic Center

$336,0540

14,02600

10,31 10

5,235876

0366,502

61,263119,093

0230,000

0410,356776,858

00

00

6,121,5920

6,121,5926,898,450


Industrial

$13,037153,408

3251,379

01,253

13,0008067

3,060185,609

5,115,69900

07,312

5,123,0115,308,620

Santa RosaIsland

Authority

$165,45700

51 ,86672,794

0868

297,6000

3,540592,125

Totals

$1,21 1,941153,408

14,351363,825118,515

11,56470,838

4,286,6525,498

456,6006,693,192

111,628119,093

2,744,151230,000121,528

3,326,40010,019,592

2,112,6795,138,367

11,486,9401,350,1136,121,592

747,17526,956,86636,976,458(Continued)



September 30, 1995

Fund Equity: Solid Waste InspectionContributions:

Other funds and governmental units $4,198,933 $65,363Customers 0 0

Total contributions 4,198,933 65,363

Retained earnings:Reserved for contingencies 0 0Reserved for debt service and renewal & replacement 0 0Unreserved (accumulated deficit) 93,110 1,506,387

Total retained earnings (accumulated deficit) 93,110 1,506,387Total fund equity 4,292,043 1,571,750Total liabilities and fund equity $27,521,257 $1,857,186

137

Ambulance

$2,080,6342,369

2,083,003

00

654,126654,126

2,737,129$3,399,742

Civic Center

$14,569,16019,513

14,588,673

0937, 996

(4,231 ,760L(3,293,764L11,294,909

$18,193,359


Industrial

$3,810,8151,247

3,812,062

00

329,371329,371

4,141 ,433$9,450,053

Santa RosaIsland

Authority

$1,358,3630

1 858,383

407,7030

4,241,5574,849,2808,007,823

$6,599,748

E-‘l

Totals

$26,083,26823,129

26,106,397

407,703937,996

2,592,7913,938,490

30,044,887$67,021,345

138


ENTERPRISE FUNDSCOMBINING STATEMENT OF REVENUES, EXPENSES

AND CHANGES IN RETAINED EARNINGS




Operating expenses:Personal servicesContractual servicesMaterials and SuppliesTravel and vehicle costsDepreciationBad debtsMemberships, dues and subscriptionsInsurance and bondsCommunications and freight servicesUtilitiesMaintenanceRentals and leasesProvision for closure and long-term careAmortizationAdvertising and promotionAids to private organizationsMiscellaneous

Total operating expensesOperating income (loss)

Non-operating revenues (expenses):Interest incomeLoss on investmentsInterest expensePrior year refundsGain (loss) on disposal of assetsOther income

Total non-operating revenues (expenses)

Income (loss) before operating transfers

Operating transfers in (out):Operating transfers inOperating transfers out

Total operating transfers in (out)

Net income (loss)

Retained earnings (accumulated deficit) at beginning of yearRetained earnings (accumulated deficit) at end of year

Solid Waste

$7,208,786105.346

7,314.132

1,920,209893,159212,994

4.666662.461

05,058

120,15112.74554.606

252,358124,324

1,464,8600

60618.521

210.3955.957.1131.357.019

1 40.781(62.690)

(234.436)36.96469.85824.755

_(24.76§)1,332,251

0(2.281.298)(2.281.298)

_(949.047)1.042.157

$93,110

Inspection

$1 .503.0700

1 ,503,070

1,078,6580

23,049109.31722.786

4,3895.3126,2977.516

018,397

00

00

0

140.4401.416.161

86,909

60.1450o

723(788)

128.615188,695275.604

285.1230

285,123

560.727

945.660$1 506.367

Ambulance

$5,169,6570

5,169,657

3,124,51299,209

318,3646,136

345,7731,248,099

10,71373,54626,605

2.784399.412

000

4950

224,1145,879,762(710,105) ,

73.127(31.393)

01.189

60117.82561,349

(648.756L

000

(648,756)1,302,882$654,126

Civic Center

$1,130,663336,495

1,467,158

01,356,924

116,30114,154

628,820409

5,66464,42028,096

358,177101,253

6,2930

18,74771,101

072,239

2,842,598(1,375,440)

63,8270

(369,261)166,040

(1,001)5,122

(135,273)(1,510,713)

1 .031,1280

1 ,031,128£9,585)

(2,814,179)(33,293,784)


Industrial

$0249,173249,173

30,312121,497

1,835684

372,4831,980

3839.5281.683

12.77433,033

0O0

2210

6,813593,226

(344,053)

65.9880

(316,650)21,674

231,72289.18391.917

(252,136)

85,5420

85.542(166,594)495,965

$329 .371

Santa RosaIsland

Authority

$2,617,531211,526

2,829,057

1,286,688196.776159.282

0216,489

0oo0

164,47417,544

0o0

382.5230

202,6742,606,459

222,607

137,146000

(381,177)66,576

(177,455)

45,152

000

45,152

4,604,10854,649,260

E-Z

Totals

$17,629,707902,540

18,532,247

7,420,3792,667,565

831,825134,957

2,248,8121,254,877

27,130273,942

76,645592,815821,997130,617

1,464,86018.747

454,94618,521

856,67519,295,310

(763.0631

541,014(94,083)

(920,347)226,590(80,785) ‘332.076

4.465(758.59g

1,401,793(2,281 .2910

(879.5051(1 ,638,1 03) 15,576,593

$3,938,490


ENTERPRISE FUNDSCOMBINING STATEMENT OF CASH FLOWS

INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS




Cash flows from noncapital financing activities:Operating transfers inOperating transfers outOther non-operating revenues

Net cash provided by (used in) noncapital financing activities

Cash flows from capital and related financing activities:Acquisition and construction of capital assetsProceeds from sale of notesPrincipal paid on revenue bonds, notes and lease purchase contractsInterest paid on revenue bonds, notes and lease purchase contractsObligations under reverse repurchase agreementsProceeds from sale of assetsCapital contributedOther debt service costs

Net cash provided by (used in) capital and related financing activities

Cash flow from investing activities:Proceeds from sale and maturities of investment securitiesinterest on investmentsLoss on investments

Net cash provided by investing activitiesNet increase (decrease) in cash & cash equivalents


Non-cash capital and related financing activities:Fixed assets acquisitions transferred from other fundsContributed capitai from other funds

141

m$5,049,242(2,183,716)(1,978,180)

887 346__—J——

0(336,295)

61 719..._...._l—(274, 576I

(293,004)0

(331,263)(236,718)(126,000)

73,943140,709

0(772,333)

140,190141,61862,690

219,11859,555

3,002,1943,061 749_$_.___

$86,782($86,782)

E-3

Santa RosaIsland


TotalsInspection Ambulance Civic Center

$2,120,652 $5,822,198 $1,536,075

Industrial Authority

$309,853 $2,811,517(468,373) (859,638)(332,899)

(1,051,929)735,824

285,1230

129,338414,461

(18,406)

(DO

OO

OO

OO

(18,40 )

060,145

060,145

1,192,024427,956

$1,619,980

$0$0

(2,444,125) (2,139,415)(3,117,341) 0

260,732 (603,340)

0 1,031,1280 0

19,014 171,16219,014 1,202,290

(213,592) (173,326)0 00 (220,000)0 (361,127)0 0

1,395 0o 00 0

(212,197) (754,453)

0 073,127 63,827

(31,393) 041,734 63,827

109,283 (91,676)1,195,802 1,518,145

$1,305,085 $1,426,469

$228,703 $0($228,703) $0

(54,911L (1,242,841)(213,431) 709,038

85,542 00 0

110,857 66,576196,399 66,576

(717,915) (776,936)4,700,000 0

(3,372,209) 0(307,290) 0

0 0275,277 0

0 0(9,360) 0

6568,503 (776,93 )

0 069,230 137,146

0 069,230 137,146

620,701 135,82420,290 2,428,198

$640, 991 $2,564,022

$1,362,348 $0($1,362,348) $0

$17,649,537(3,428,166)(7,445,202)1,776,169

1,401,793(336,295)558,666

1 ,624,164

(2,193,179)4,700,000

(3,923,472)(905,135)(126,000)350,615140,709

(9,360)(1,965,822)

140,190545,093(94,083)591,200

2,025,7118,592,585

$10,618,296

$1,677,833($1,677,833)(Continued)

142


ENTERPRISE FUNDSCOMBINING STATEMENT OF CASH FLOWS



Solid WasteReconciliation of cash and cash equivalents at end of year to Balance Sheet:Balance Sheet:Current assets:Cash and cash equivalents $0Equity in pooled cash and investments 1,429,311

Restricted assets:Cash and cash equivalents 0Equity in pooled cash and investments 1,632,438

Total cash and cash equivalents at end of year $3,061l749

Reconciliation of operating income (loss) to net cash provided by(used in) operating activities:Operating income (loss) $1,357,019Adjustments to reconcile operating income (loss) to net cashprovided by (used in) operating activities:

Depreciation 662.461Amortization 0Provision for uncollectible accounts (55.551)

(increase) decrease in assets:Accounts receivable 320.622Notes receivable 0Due from other funds (2,092,295)Due from other governments 15.000inventory 8.313Prepaid expense 0Deferred charges ~ landfill closure (1.486340)

increase (decrease) in liabilities:Vouchers payable (28.408)Contracts payable 0Salaries and benefits payable 1273Compensated absences (59.249)Accrued taxes payable 0Deposits 8.434Due to other funds (22.640)Due to other governments 136Deferred revenue (450.000)Landfill closure and long-terrn care payable 2.811.091Advance from other funds (90,825)

Net cash provided by (used in) operating activities $887,346143

Inspection

$01,619,980

00

$1,619,980

$86,909

22,7860

4,389

(90)0

607.495

OO

OC

)

1,7150

5,33121.398

05,788

(14.901)(4.996)

000

$735,824

Ambulance

$01.305.085

00

$L305,085

Civic Center

$078,117

01,348,352

$1,426,469

($710,105) ($1,375,440)

345,7730

329.628

28.3790

277,8970

3,71700

(3.373)0

3.6603.511

016,637

(39.159)4.167

000

$260,732

628,82018,747

408

(9,443)0

91.39919

(6.537)00

75.89914.026

00

(16,608)(13.466)(12,040)

876000

($603,340)


Industrial

$0640,991

00

$640,991

($344,053)

372,4830

1 .979

44051,385

(81)

O

0O0

(3,153)(4,585)(5.536)

(19.063)(43)

7,000(270,271)

67000

($213,431)

Santa RosaIsland

Authority

$2,156,3190

407,7030

$2,564,022

$222,607

216.48900

37,2360

11.771(64,731)

0(35,286)

0

10,0920

8,52715,320

00

288.8290

(1,816)00

$709,038

E-3

Totals

82.156.3195,073,484

407,7032,980,790

$10,618,296

($763,063)

2,248,81218,747

269,753

377.14451.385

(1,103,814)(49.712)

5.493(35,286)

(1,486,940)

52.7729.441

13.260(38.083)(16.651)24.393

(70,182)250

(451,616)2,811,091

(90,825)

$1,776,169144


SOLID WASTE ENTERPRISE FUNDSTATEMENT OF REVENUES, EXPENSES AND CHANGES IN

RETAINED EARNINGS - BUDGET (GAAP BASIS) AND ACTUAL


Operating revenues:Charges for servicesMiscellaneous incomeTotal operating revenues

Operating expenses:Personal servicesContractual servicesMaterials and suppliesTravel and vehicle costsDepreciationMemberships, dues and subscriptionsInsurance and bondsCommunications and freight servicesUtilitiesMaintenanceRentals and leasesProvision for closure and long-term careAdvertising and promotionAids to private organizationsMiscellaneousTotal operating expensesOperating income

Non-operating revenues (expenses):Interest incomeLoss on investmentsInterest expensePrior year refundsGain on disposal of assetsOther debt service costsOther

Total non-operating revenues (expenses)Income before operating transfers

Operating transfers out:Operating transfers out

Total operating transfers outNet loss

Retained earnings at beginning of yearRetained earnings at end of year

145

Budge_t$8,510,500

59,499

Actual

$7,208,786105 346

Variance-favorable

(unfavorable)

($1,301,714)45,847

8.569.999 7,314,132 (1,255,867)

2,696,0171 283,795

354,5137,814

662,8756,000

121.50114.65058,964

353,200227,280

02,500

20,000231 .648

6,040,7572,529,242

33,2040

(29,295)0

26.3162,453

032,678

2,561,920

(4,811,461)(4,83461)(2,249,541)

1,529,615($719,926)

1,920,209893,159212,994

4,666662,461

5,058120,151

12,74554,606

252,358124,324

1,464,860606

18,521210,395

5,957,1131,357,019

140.761(62.690)

(234,436)36,96469.858

024155(24,768)

1 332,251

(2,281 ,298)(2,281 .298)

(949.047)

L042.157$93,110

775,808390,636141 ,51 9

3,148414942

1 ,3501 .9054,358

100,842102,956

(1 ,464,860)1 ,8941 ,479

21,25383,644

(1 ,172,223)_

107.577(62,690)

(205.1 41 )36,96443.542(2.453)24.755(57,446)

(1 29.66%

2,530,163 I2,530,1631.300.494! I

(487.458)$813,036 I


INSPECTION ENTERPRISE FUNDSTATEMENT OF REVENUES, EXPENSES AND CHANGES IN



Operating revenues:Charges for services


Operating expenses:Personal servicesContractual servicesMaterials and suppliesTravel and vehicle costsDepreciationBad debtMemberships, dues and subscriptionsInsurance and bondsCommunications and freight servicesMaintenanceMiscellaneous

Total operating expensesOperating income (loss)

Non-operating revenues (expenses):interest incomePrior year refundsLoss on disposal of assetsOther

Total non-operating revenues (expenses)Income (loss) before operating transfers

Operating transfers in:Operating transfers in

Total operating transfers inNet income (loss)


Budget

$1,147,6291,147,629

1,146,73137,20537,473

114,18934,960

2805,6127,500

10,55023,263

139,3521,557,115(409,486)

13,10000

96,050109,150

(300,336)

285,123

Actual

$1,503,071)1,503,070

1,078,6580

23,049109,31722,7864,3895,3126,2977,516

18,397140,440

1,416,16186,909

60,145723

(788)128,615188,695275,604

285,123

Variance-favorable

(unfavorable)

$355,441355,441

68,07337,20514,4244,872

12,174(4,109)

3001,2033,0344,866

(1,088)140,954496,395

47,045723

(786)32,56579;:45

575,940

0285,123 285,123 0(15,213)

914,978$899,765

560,727

945,660$1 506,387

575,940

30,682$806,622

146


AMBULANCE ENTERPRISE FUNDE-6

STATEMENT OF REVENUES, EXPENSES AND CHANGES INRETAINED EARNINGS - BUDGET (GAAP BASIS) AND ACTUAL


Operating revenues:Charges for servicesTotal operating revenues

Operating expenses:Personal servicesContractual servicesMaterials and suppliesTravel and vehicle costsDepreciationBad debtsMemberships, dues and subscriptionsinsurance and bondsCommunications and freight servicesUtilitiesMaintenanceRentals and leasesAdvertising and promotionAids to private orgatinzationsMiscellaneousTotal operating expensesOperating loss

Non-operating revenues (expenses):Interest incomeLoss on investmentsPrior year refundsGain on disposal of assetsOther

Total non-operating revenues (expenses)Loss before operating transfers

Net loss


147

Budget

$4,739,6504,739,650

3,271,443131,460377,549

8,780346,566955,265

13,32696,88634,090

3,500443,457

550800

48,064216,125

5,947,861(1,208,211)

22,0000

3580

56522,923

(1,185,288)

(1,185,288L

1,998,727$813,439

Actual

$5,169,6575,169,657

3,124,51299,209

318,3646,136

345,7731,248,099

10,71373,54626,605

2,784399,412

0495

0224,114

5,879,762(710,105)

73,127(31,393)

1,189601

17,82561,349

(648,756)

(648,756)

1 ,302,882$654,126

Variance-favorable

(unfavorable)

$430,007430,007

146,93132,25159,185

2,644793

(292,634)2,613

23,3407,465

71644,045

550305

46,064(7,989)68,099

496,106

51,127(31,393)

831601

17,26036,426

536,532

536,532

(695,84@_(3159,31;



Operating expenses:Contractual servicesMaterials and suppliesTravel and vehicle costsDepreciationBad debtMemberships, dues and subscriptionsinsurance and bondsCommunications and freight servicesUtilitiesMaintenanceRentals and leasesAmortizationAdvertising and promotionMiscellaneous


Non-operating revenues (expenses):Interest incomeInterest expensePrior year refundsLoss on disposal of assetsOther debt service costsOther

Total non-operating revenues (expenses)I Loss before operating transfers

Operating transfers in:I Operating transfers in

Total operating transfers inNet loss

I Retained earnings (accumulated deficit) at beginning of yearI Retained earnings (accumulated deficit) at end of year


CIVIC CENTER ENTERPRISE FUNDSTATEMENT OF REVENUES, EXPENSES AND CHANGES IN



Budget

$1 258,052400,852

1,658,904

1 ,393,1 18120,36921,100

628,834409

5,900175,50828,100

368,4001 13,612

8,00018,74787,40676,344

3,045,847(1 386,943)

63,022(370,609)

4,0000

1,0196,300

(296,46§)(1,683,411)

1,031,1281,031,128(652,283)

1,181,332$529,049

1

Actual

$1,130,663336,495

_1,467, 158

1,356,924116,301

14,154628,820

4095,664

64,420 ‘28,096

358,177101,253

6,29318,74771,10172,239

2,842,598(1 37530)

63,827(369,261)166,040

(1,001)0

5,122(135,273)

(1,510,713)

1,031 ,1281.0314128(479,585)

(2,814,179)($3,293,764)

E-T

Variance-favorable

(unfavorable)_

($127,389)(54435fl

(1 91,746)

36,1944,0666,946

140

236111,068

410,22312,359

1,7070

16,3054,105

203,2491 L503

6051,548

162,040(1,001)(1.019)

(L176)161,195172,698

00

172,698

(3,995,511)($3,822,813)

148

Escambia County, FloridaE-8

ECONOMIC DEVELOPMENT AND INDUSTRIAL ENTERPRISE FUNDSTATEMENT OF REVENUES, EXPENSES AND CHANGES IN



Operating revenues:Miscellaneous income


Operating expenses:Personal servicesContractual servicesMaterials and suppliesTravel and vehicle costsDepreciationBad debtMemberships. dues and subscriptionsinsurance and bondsCommunications and freight servicesUtilitiesMaintenanceAdvertising and promotionMiscellaneous


Non-operating revenues (expenses):interest incomeInterest expensePrior year refundGain on disposal of assetsOther debt service costsOther

Total non-operating revenues (expenses)income (loss) before operating transfers

Operating transfers in:Operating transfers in

Total operating transfers inNet income (loss)


149

Budget

5250.260250.260

31.051132.234

3.750800

295,0443,085

4659.5281.700

15,57740,133

1,0006.936

541.303(291.043)

47.316(322.260)

0560.982

(9.361)145.370422929130.986

85.54285.542

Actual

$249,173249.173

30.312121.497

1 .835684

372.4831 .980

3839.5281 .683

12.77433.033

2216.813

593.226(344.053)

65.988(307.290)

21.674231.722

(9.360)89.18391,917

(252.136)

85.54285.542

Variance-favorable

(unfavorable)

($1.087)(1.087)

73910.7371.915

116(77.439)

1.10582

017

2.6037.100

779123

(51.923)(53.010)

16.67014.99021.674

(329.260)1(56.187)

(330.112)(393.122)

00

216.528

(274.215)($57.68?)

(166.594)

495.9655329.371

(383.122)

770,180$387,058


SANTA ROSA ISLAND AUTHORITY ENTERPRISE FUNDSTATEMENT OF REVENUES, EXPENSES AND CHANGES IN





Operating expenses:Personal servicesContractual servicesMaterials and suppliesDepreciationUtilitiesMaintenanceAdvertising and promotionMiscellaneous

Total operating expensesOperating income from continuing operation

Non-operating revenues (expenses):Interest incomeLoss on disposal of assetsOther income

Total non-operating revenues (expenses)Net income


Budget

$2,553,756120,000

2,673,756

1,361,167222,200231,496

0210,70041,000

433,425282,852

2,782,340(109,084)

65,10000

65,100(43,984)

0($43, 984)

Actual

$2,617,531211,526

2,829,057

1 266,688196,7761 59,232216,489164,474

1 7,544382,523202,674

2,606,450222,607

137,146(381,177)

66,576(177,455)

45,152

4,604,108$4,649,260

Variance-favorable

(unfavorable)

$63,77591 ,526

155,301

94,47925,42472,214

(216,489)46,22623,45650,90280,178

176,390331,691

72,046(381,177)

66,576Q42,555)

89,136

4,604,108$4,693,244

150

INTERNAL SERVICE FUND

Health, Life &Worker's Compensation Fund - to account for monies provided to covercurrent cost and-future reserves for Escambia County worker's compensation selfinsurance program and to account for monies provided by employees payrolldeductions for future claims for medical and life insurance purposes. Financing isprovided by transfers from other funds and governmental agencies.

Casualty and Property Primary Self Insurance Fund - to account for monies providedto cover the cost of casualty and property liability coverage for current and futureclaims. Financing is provided by transfers from other funds and governmentalagencies.


INTERNAL SERVICE FUNDSCOMBINING BALANCE SHEET

September 30, 1995

Assets:Current assets:

Receivables (net of allowance for uncollecfibles):Accounts

Due from other governmental unitsTotal current assets

Restricted assets:Equity in pooled cash and investmentsInvestmentsDue from other funds

Total restricted assets

Preperty, plant and equipment:LandEquipment

Less: accumulated depreciationNet property, plant and equipment

Total assets

Liabilities and Fund EquityCurrent liabilities (payable from current assets):Vouchers payableSalaries and benefits payableDue to other fundsDue to other governmental units

Total current liabilities (payable from current assets)

Current liabilities (payable from restricted assets):Outstanding claims payableTotal current liabilities (payable from restricted

assets)Total current liabilities

Long-term liabilities:Compensated absences and benefits payable

Total long-term liabilitiesTotal liabilities

Fund equity:Constitutions:

Other funds and governmental unitsTotal contributions

Retained earnings:Unreserved (accumulated deficit)Total retained earnings (accumulated deficit)Total fund equity (accumulated deficit)Total liabilities and fund equity

Health, Life& Worker's

Compensation

$1385,351@499

1,485,11890,311

305,5541,880,983

078,45478,454

(31,179)47,275

$1 ,933,757

$212,23810,46767,384

739290,828

6,116,623

6,116,6236,407,451

30,21030,210

6,437,661

3,7443,744

(4,507,648)(4,507,648)(4,503,904)$1,933,757

Casualty &Property

Primary SelfInsurance

$000

1,094,4760

1,648,1692,742,645

66,41 84,948

71 ,366(4,396)66,970

$2,809,615

$7,046000

7,046

2,971,275

2,971,2752,978,321

00

2,973,321

3,7453,745

(172,451)(172,451)(168,706)

52,809,615

F-1

Total

$1385,3615,499

2,579,59490,311

1,953,7234,623,628

66,41883,402

149,820(35,575)114,245

54,33,372

$219,28410,46767,384

739297,874

9,087,898

9,087,8989,386,772

30.21030,210

9,415,982

7,4897,489

(@QWQL(4,680,099)(4,672,610)$4,143,372


INTERNAL SERVICE FUNDSCOMBINING STATEMENT OF REVENUES, EXPENSES

AND CHANGES IN RETAINED EARNINGS


Casualty 8.Health, Life Property& Worker's Primary Self

Compensation insurance

Operating revenues:Charges for services


Operating expenses:Personal servicesContractual servicesMaterials and suppliesTravel and vehicle costsDepreciationBad debtMemberships, dues and subscriptionsInsurance and bondsCommunication and freight servicesMaintenanceMiscellaneousTotal operating expensesOperating income (loss)

Non-operating revenues (expenses):Interest incomeGain (loss) on investmentsPrior year refundsTotal non-operating revenues (expenses)Income (loss) before operating transfers

Operating transfers in:Operating transfers inTotal operating transfers inNet income (loss)

Accumulated deficit at beginning of yearAccumulated deficit at end of year

152

$5,693,8685,693,868

229,0364,691,581

5,2403,7856,2921,1584,244

3,258,0673,0658,488

19,5518,230,507

(2,536,639)

70, 76062,783

552134,095

(2,402,544)

00

(2,402,544)

(2,105,104)($4,507,648)

$1,084,0171,084,017

0(602,664)

00

26600

273,3680o

309(328,721 )

1 ,412,738

639,295(999,646)

7,276(353,075)

1 059,663

807,855807,855

1,867,518

(2,039,969)($172,451)

Totals

$6,777,886,7778%

229,036I4,088,917

5,2403,7856,5581,1584,244

3,531,4353,0658,488

19,8607,901,786

(1,123,901)

710,055(936,863

7,828(218,980

(1,342,881

807,855807,855

(535,026

‘---

(4,145,073)($4,680,0§‘


INTERNAL SERVICE FUNDSCOMBINING STATEMENT OF CASH FLOWS




Net cash used in operating activities

Cash flows from noncapital financing activities:Operating transfer inOther non-operating revenues

Net cash provided by noncapital financing activities

Cash flows from capital and related financing activities:Acquisition and construction of capital assets

Net cash used in capital and related financing activities

Cash flow from investing activities:Proceeds from sale and maturities of investment securitiesinterest on investmentsLoss on investments

Net cash provided by (used in) investing activitiesNet increase (decrease) in cash & cash equivalents


Reconciliation of operating income (loss) to net cash used in operatingactivities:

Operating income (loss)Adjustments to reconcile Operating income (loss) to net cash used in

operating activities:DepreciationProvision for uncotlectible accounts

(Increase) decrease in assets:Accounts receivableDue from other fundsDue from other governments

increase (decrease) in liabilitiesVouchers payableSalaries and benefits payableCompensated absencesDue to other funds

WorkersCompensation.

Health andLife Self

Insurance

35.936.221(5.927.611)

(228.614)(220.004)

0552552

(19.296)(19.296)

29.599"(0760

(185.046)(84.687)

(323.435)

1.808.55331.485.118

($2,536,639)

5.2921.158

(136)2.096.132

(9.669)61.251

956(534)

Casualty &PropertyPrimary

Selfinsurance

$1,806,264(3.495.794)

0(1.690.530)

807.8557.276

815.131

993.921639.990

(511,021)1,122,890

247.491

846.985$1 .094.476

$1,412,738

2660

02.953.148

(190)

(1.968)00

5.3

Totals

37.742465(9.424.405)

(226,614)(1,910,534)

807.8557.828

815.683

(19.296)(19.296)

1.023.520710,750

(696.067)1.038.203

(75.944)

2.655.538$2,579,594

(51.123.901)

5.5581.158

(136)5.049.260

(9.679)

59.263956

(534)(25.174)

(1.845.110)2.031.491

(3.246.936)(152)

(2.605.434)(3.274.112)(1.645.262)

£773,943)Due to other governmentsClaims payable

Net cash used in operating activities (3220.004) (51.690530) (51.910.534)

153


INTERNAL SERVICE FUNDWORKER'S COMPENSATION, HEALTH AND LIFE FUND



Budget Actual

Operating revenues:Charges for services $5,354,268 $5,693,868Total operating revenues 5,354,268 5,693,868

Operating expenses:Personal services 231,382 229,036Contractual services 3,166,005 4,691,581

Materials and supplies 8,793 5,240Travel and vehicle costs 3,786 3,785

Depreciation 6,292 6,292Bad debt 1,158 1,158Memberships, dues and subscriptions 5,000 4,244

insurance and bonds 3,282,067 3,258,067Communication and freight services 3.651 3,065Maintenance 10,300 8,488Miscellaneous 21,079 19,551Total operating expenses 6,739,513 8,230,507Operating loss (1,385,245) (2,536,639)

(unfavorable

F-4

Variance-favorable

$339,600339,600

2,346(1 ,525,576)

3,55310o

75524,000

5861,8121,528

(1,490,994)(1,151,394)

)

Non-operating revenues (expenses):interest income 89,100 70,760Gain on investments 0 62,783Prior year refunds 0 552Total non—operating revenues (expenses) 89,100 134,095Loss before operating transfers (1,296,145) (2,402,544)

Operating transfers in (out):Operating transfers in 82,899 0Operating transfers out (82,899) 0

(18,340)62,783

55244,995

(1,106,399)

(82,899) I82, 899

Total operating transfers in (out) 0 0Net loss (1,296,145) (2,402,544)

Retained earnings (accumulated deficit) at beginning of year 2,197,330 (2,105,104)Retained earnings (accumulated deficit) at end of year $901,185 ($4,507,648)

154

0(1,1053%. I

(4.302.410($5,408,833)

I Escambia County, Florida

INTERNAL SERVICE FUNDCASUALTY AND PROPERTY SELF INSURANCE FUND


, , Operating revenues:Charges for services _Total operating revenues

)

| Operating expenses:Contractual services

‘ DepreciationI Insurance and bonds

MiscellaneousI Total operating expenses

Operating income (loss)

. Non-operating revenues (expenses):Interest incomeLoss on investmentsPrior year refundsTotal non-operating revenue (expenses)Income (loss) before operating transfers

' Operating transfers inOperating transfers in

I Total operating transfers inNet income

'Retained earnings (accumulated deficit) at beginning of yearRetained earnings (accumulated deficit) at end of year

"

III Year Ended September 30, 1995

II Budget

$1,193,1361,193,136

1,260,6700

273,342100,105

1,634,117(440,981)

451 150

61345,728

(395,253)

807, 855807,85541 2,602

4,714,432$5,127,034

Actual

$1,084,0171,084,017

(602,664)266

273,368309

(328,721)1 ,412,738

639,295(999,646)

7,276(353,075)

1,059,663

807,855807,855

1,867,518

(2,039,969)($172,451)

Variance-favorable

(unfavorable)

($109,119)(109,119)

1,863,334(266)

(25)99,796

1 962,8381 ,853,719

594,180(999,648)

6,863(398,803)

1,454,916

00

1,454,916

(6,754,401)($5,299,485)

155

FIDUCIARY FUNDS


Agency Funds:

Deferred Compensation Fund - to account for the collection and disbursementof monies for Deferred Compensation.

Flexible Benefits Fund - to account for revenues and expenditures thereof. TheCongress of the United States has, by the enactment of the lntemal RevenueCode of 1986, recognized the increasing cost to all employers and employees ofnecessary benefits, and has found and determined that employee benefits may beadministered on a pre-tax basis and has provided a method to assist Stategovernment in structuring employee benefit programs which are more costeffective for individual employees and County govemments. The Board of CountyCommissioners ratified a resolution on February 17, 1990. for implementation ofthe Cafeteria Plan/Flexible Benefits Program for County employees.


Agency Funds:

Court Registry - to account for the collection and disbursement of deposits whichare required to be filed with the court pending the outcome of civil suits.

Juror and Witness - to account for the collection and disbursement of depositsreceived by the Clerk from the State and County governments for payment ofcitizen services.

Domestic Relations: - to account for the collection and disbursement of childsupport, restitution, alimony, and some court ordered attorney‘s fees.

General Trust - to account for the collection and disbursement of cash bonds,overpayments and miscellaneous items

Sheriff:

Agency Funds:

Bond and Fine Fund - to account for the collection and disbursement of moniesposted by individuals upon arrest and held by the Sheriff until final disposition bythe court.

Revolving Fund - to account for the collection and disbursement of moniesreceived from the Deputy Training Fund.

Fine Fund - to account for the collection and disbursement of monies estreatedfrom cash bonds, bond estreatures and bond judgements.

Evidence Trust Fund - to account for the collection and disbursement of moniesbeing held for pending forfeitures.

Sheriff: - Continued

Agency Funds: - Continued

Law Enforcement Trust Fund - to account for the collection and disbursementof monies forfeited by court order, that are designated to be used by the Sheriff forpurposes other than meeting normal operating needs.

Federal Law Enforcement Trust Fund - to account for the collection anddisbursement of monies forfeited by federal court order, that are designated to beused by the Sheriff for purposes other than meeting normal operating needs.

Trust Fund - to account for the collection and disbursement of monies depositedby insurance companies and attorneys awaiting civil execution, and moniesobtained from Sheriffs sale of abandoned and confiscated property, various courtievies, writs of execution. and miscellaneous receipts. These monies aresubsequently remitted to individuals, state agencies. and/or the Board of CountyCommissioners.

Auction Fund - to account for monies received from auction of unclaimed propertyheld by the Sheriff; the monies are remitted to the State of Florida after one year.

inmate Trust Account - to account for bond and purge monies and monies heldon behalf of the inmates. Inmates may use their money for services provided bythe correctional facility and for purchases from the commissary.

Expendable Trust Fund:

Jail Commissary Fund - to account for revenues generated from the jailcommissary. Pursuant to 33-8 Florida Administrative Code. all profits must beused to benefit the welfare of the inmates.

Tax Collector:

Agency Funds:

Century Branch Office - a tag fund maintained by the Century Branch Office, asagent for other governments.

Tax Fund - to account for the collection and disbursement of ad valorem taxes,tangible personal property taxes and occupational licenses, as agent for othergovernments.

Tag Fund - to account for the collection and disbursement of automobileregistration, sales tax, boat licenses, hunting and fishing licenses and propertyappraiser fees, as agent for other governments.

AAA Tag Fund - to account for the collection and disbursement of automobileregistration, sales tax, boat licenses, hunting and fishing licenses and propertyappraiser fees, as agent for other governments.

Tax Collector: - Continued

Agency Funds: - Continued

Brent Oaks - a tag fund maintained by the Brent Oaks Branch Office, as agent forother governments.

Warrington Tag Fund - to amount for the collection and disbursement ofautomobile registration, sales tax, boat !icenses, hunting and fishing licenses andproperty appraiser fees, as agent for other governments.

Cantonment Tag Fund - to account for the collection and disbursement ofautomobile registration, sales tax, boat licenses, hunting and fishing licenses andproperty appraiser fees, as agent for other governments.

I Assets

I Cash and cash equivalentsEquity in pooled cash and investmentsCash with fiscal agent

ll InvestmentsUnreimbursed juror and witness payrollReceivables (net of allowance for uncollectibles}:

ll Accounts_ Accrued interest

Due from other funds, Due from other governmental unitsI Inventory

Total assets

{I Liabilities,5, Liabilities:I Other payables:

I , Payable to othersTotal other payables

, Deposits:I Court registry

‘ OtherTotal deposits

Other liabilities:Vouchers payableTaxes payableDeferred compensationAdvance for jury and witness payrollDue to other fundsDue to other governmental unitsOther liabilities

Total other liabilitiesTotal liabilities

_-i‘“

,.

Fund balance:UnreservedTotal fund balance

Total liabilities and fund balance

Escambia County. Florida

FIDUCIARY FUNDSCOMBINING BALANCE SHEET

September 30, 1995

Agency FundsClerk of

the CircuitCourt

Board ofCounty

Commissioners Sheriff

$0 31, 714,371 $580,307154,387 0 0

6,755,686 0 00 0 150,0000 9,019 O

0 9,0490 93

61,588 019,267 14,083

0 0$6,990,928 $1,746,615 "

#0

00

00

$730.30

$0 $63,860 80 63,860 0

00 1,139,299 00 488,457 289,8280 1,627,756 289,828

00

6,755,6860 54,999

234,426 0 440,479816 0 0

0 0 06,990,928 54,999 440,4796,990,928 1,746,615 730,307

CO

O

00

00

0 0 00 0 0

56.990928 $1,746,615 $730,307

TaxCollector

$1,006,215

00

00

17,2310

30217

0$1,023,765

$53,11753117

CO

O0

00

0

304,142659,332

2,174965,648

1,023,765

00

$1,023,765

ExpendableTrust

Sheriff

$236,10000

103.1800

6,444Oo0

20,3393333.393

000

45,4721, 133

00

79, 44000

126,045126,045

240,348240,348

$366,393

Totals

$3,536,993154,387

6,755,686253,180

9,019

32,72493

31.39033.33720,669

10,353,003

$121,977121,977

1,139,299778,285

1,917,584

45,4721,133

6,755,68654,999

1,058,487660,148

2,1748,578,099

10,617,660

240,348240,348

$10,858,008

156

Escambia County, FloridaBoard of County Commissioners

G-2AGENCY FUNDS

COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES


BalanceSeptember 30,

Deductions 1995

BalanceOctober 1,

1994 Additions

Deferred Compensation:Assets:

Cash with fiscal agentTotal assets

Liabilities:Deferred compensationTotal liabilities

Flexible Benefits Fund:Assets:

Equity in pooled cash and investmentsDue from other funds

1 Due from other governmental unitsTotal assets

Liabilities:Due to other fundsDue to other other governmental unitsDepositsTotal liabilities

Total for all Agency Type:Assets:

Equity in pooled cash and investmentsCash with fiscal agentDue from other fundsDue from other govemmentai unitsTotal assets

Liabilities:Deferred compensationDepositsDue to other fundsDue to other governmental unitsTotal liabilities

157

$5,748,770$5,748,770

$5,748,770$5,748,770

$21,75131,40953,735

$106,895

$106,89500

$106,895

$21,7515,748,770

31,40953,735

$5,855,665

$5,748,7700

106,8950

$5,855,665

$1,352,256$1,352,256

$1,352,256$1,352,256

$425,14064,517

113,881$603,538

$234,426816

332,453$567,695

$425,1401,352,256

64,517113,881

$1,955,794

$1,352,256332,453234,426

816$1,919,951

$345,340$345, 340

$345,340$345,340

$292,50434,338

148,349$475,191

$1 06, 8950

332,453$439,348

$292,504345,340

34, 338148, 349

$820, 531

$345,340332,4531 06,895

0$784,688

$6,755,686$6,755,686

$6,755,686$6,755,686

$154,38781,58819367

$235,242

$234,426816

0$235,242

$154,3878,755,888

61,58819,267

$6,990,928

$6,755,6860

234,428818

$6,990,928

l’

‘I Escambia County, FloridaClerk of the Circuit Court

AGENCY FUNDSG-3

COMBINING STATEMENT CHANGES IN ASSETS AND LIABILITIES

' Court Registry:l Assets:

Cash and cash equivalents, interest receivable ”II Total assets

Liabilities:Deposits held in escrow - court registry

Total liabilities

IIJuror and Witness:Assets:

Cash and cash equivalentsl Unreimbursed juror and witness payroll

, Due from other governmental unitsII Total assets

Liabilities:Advances - juror and witness payroll:

State_.1 CountyI Total liabilities

l

- Domestic Relations/Restitution:I Assets:

Cash and cash equivalents‘ Account receivableI Total assets

Liabilities:Payable to othersDue to other governmental units

I Total liabilities

BalanceOctober 1,

1994

$1,013,54138

$1,013,579

$1,013,579$1,013,579

$3,44616,554

0$20,000

$020, 000


Additions

$6,318,8863,195

$6,322,081

$5,966,385$5,966,385

$504,0379,019

14,083$527,139

$167,405370,658

Deductions

$6,193,2213,140

$6,196,361

$5, 840,665$5,840,665

$475, 58616, 554

0$492, 140

$1 42,406360,658


1995

$1,139,20693

$1,139,299

$1,139,299$1,139,299

$31,8979,019

14,083$54,999

$24, 99930,000

$20,000

$55,82711,426

$538, 063

$19,710,45464,582

$503,064

$19,713,75266,959

$54,999

$52,5299,049

$67,253

$67,24013

$67,253

$19,775,036

$19,669,8460

$19,669,846

$19,780,711

$19,675,50813

$19,675,521

$61,578

$61,5780

$61,578(Tontinued)

158

Escambia County, FloridaClerk of the Circuit Court

AGENCY FUNDSCOMBINING STATEMENT CHANGES IN ASSETS AND LIABILITIES


General Trust:Assets:

Cash and cash equivalentsTotal assets

Liabilities:Cash bondsUnclaimed fundsFunds handled by ClerkPayable to others

Total liabilities

Totals for all funds:Assets:

Cash and cash equivalentsAccounts receivableInterest receivableUnreimbursed juror and witness payrollDue from other governmental units

Total assets

Liabilities:Deposits held in escrow:

Court registryOther - genera! trust

Payable to othersDue to other governmental unitsAdvances - juror and witness payroll:

StateCounty

Total liabilities

159

BalanceOctober 1,

1 994

$322,997$322, 997

$317,2720

4,3651,360

$322,997

$1 .395,81111,426

3816,554

0$1,423,829

$1,013,579321,63768,600

13

020,000

$1,423,829

Additions

$1,108,993$1,108,993

$1,007,650138143

79,322$1,087,253

$27,642,37064,582

3,1959,019

14,083$27,733,249

$5,966,3851,007,931

19,749,1680

167,405370,658

$27,261,547

Deductions

$941,251$941,251

$840, 9680

14378,400

$919,51 1

$27,323,81066,959

3,14016,554

0$27,410,463

$5,840,665841,111

19,753,90813

142,406360,658

$26,938,761

I6-3 I

IIBalance

September 30,1995 I

$490,739]$490, 739

$483, 9541 38

4, 3652,282

$490, 7391

$1,714,371 I9,049

939,019

14,083$1,746,615

$1 ,139,299488,457

63,8600

24,999 I30000

$1,793,615"

lI



Bond and Fine Fund:Assets:

CashTotal assets

Liabilities:DepositsTotal liabilities

Revolving Fund:Assets:

CashTotal assets


Flne Fund:Assets:

CashTotal assets


Evidence Trust Fund:Assets:

CashTotal assets

Liabilities:DepositsDue to other governmental unitsTotal liabilities

Law Enforcement Trust Fund:Assets:

CashDue from other fundsTotal assets

Liabilities:DepositsDue to other fundsTotal liabilities

Sheriff

AGENCY FUNDSCOMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES

BalanceOctober 1,

1994

$151,153$151,153

$151,153$151,153

$349$349

$349$349

$0$0

$0$0

$38,741$38,741

$38,205536

$38,741

$145,130330

Additions

$0$0

$0$0

$47,959$47,959

$47,959$47,959

$1 .220$1 .220

$1.220$1,220

$560$560

$0560

$560

$485,1010

Deductions

$11,650$11,650

$11,650$11,650

$48,300$48,300

$48,300$48,300

$1 .220$1,220

$1 .220$1,220

$39,301$39,301

$38,2051,096

$39,301

$397,1 16330

G-4


1995

$139,503$139,503

$139,503$139,503

$8$8

$8$8

$0$0

$0$0

$0$0

$0

$0

$233,1150

$145,460

24,088121,372

$145,460

$485,101

620484,150

$484,770

$397,446

24,708372,407

seem 15

$233,115

0233,1 15

$233.1 1 5(Continued) 160

Escambia County, FloridaSheriff

AGENCY FUNDSG-4


Federal Law Enforcement Trust Fund:Assets:

CashinvestmentsTotal assets

Liabilities:Due to other funds

Total liabilities

Trust Fund:Assets:

CashTotal assets

Liabilities:Deposits

Total liabilities

Auction Fund:Assets:

CashTotal assets


Total liabilities

Inmate Trust AccountAssets:

CashTotal assets


Total liabilities

Totals - Agency Fund:Assets:

CashInvestmentsDue from other funds

Total assets

Liabilities:DepositsDue to other fundsTotal liabilities

161

BalanceOctober 1,

1994

$148,1560

$148,156

$148,156$148,156

$11,472$11,472

$11,472$11,472

$0$0

$0$0

$60,904$60,904


Additions

$59,200150,000

$209,200

$59,200$59,200

$384,073$384,073

$384,073$384,073

$9.497$9,497

$9,497$9,497

$2,123,186$2,123,186

Deductions

$150,0000

$150,000

$0$0

$370,842$370,842

$370,842$370,842

$0$0

$0$0

$2,067,965$2,067,965


1995

$57,3561 50.000

$207,356

$207,356$207,356

$24,703$24,703

$24,703$24,703

$9,497$9.497

$9.497$9.497

$116,125$116,125

$60 .904$60,904

$555,9050

330$556,235

$285,822270,413

$556,235

$2,123,186$2,123,186

$3,110,796150,000

0$3,260,796

$2,517,376593,089

$3,110,465

$2,067,965$2,067,965

$3,086,3940

330$3,086,724

$2,513,370423.023

$2,936,393

$116,125$116,125

$580,307150,000

0$730,307

$289,828440,479

$730,307

Escambia County, FloridaSHERIFF

G-5EXPENDABLE TRUST-JAIL COMMISSARY FUND

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES INFUND BALANCE


Revenues:Charges for services $107,614Miscellaneous 1 30,290

Total revenues 237l 904


Public safety:Personal services 79,251Operating expenditures 91,493Captial outlay 7,251

Total public safety 177,995

Total expenditures 1771 995

Excess (deficiency) of revenue over expenditures 59,909

Fund balance at beginning of year 180,439

Fund balance at end of year $240,348

162

Escambia County, FloridaTax Collector

AGENCY FUNDSG-6



Century Branch Office:Assets:

CashOther receivables

Total assets

Liabilities:Due to other fundsDue to other governmental unitsTotal liabilities

Tax Fund:Assets:

CashDue from other governmental unitsOther receivables

Total assets

Liabilities:Payable to othersDue to other fundsDue to other governmental units

Total liabilities

Tag Fund:Assets:

CashOther receivablesTotal assets

Liabilities:Payable to othersDue to other fundsDue to other governmental units

Total liabilities

AAA Tag Fund:Assets:

CashOther receivables

Total assets

Liabilities:Due to other fundsDue to other governmental units

Total liabilities163

BalanceOctober 1,

1994

$29,464411

$29,875

$4,13325,742

$29,875

$696,16917

660$696,846

$104,6394,749

587,458$696,846

$231,4967,961

$239,457

$97114,265

224,221

Additions

$629,30110,115

$639,416

$21,911597,153

$619,064

$933,004,8390

120,811$933,125,650

$4,446,987515,839

113,888,150$118,850,976

$8,721,38136,748

$8,758,129

$31,405408,026

8,232,315

Deductions

$640,98210,088

$651,070

$25,388605,330

$630,718

$933,153,1080

121,038$933,274,146

$4,495,675271,407

114,232,390$118,999,472

$8,827,26640,640

$8,867,906

$31,912398,584

8,351,027


1995

$17,783438

$18,221

$65617,565

$18,221

$547,90017

433$548,350

$55,951249,181243,218

$548,350

$125,6114,069

$129,680

$46423,707

105,509$239,457

$25,588115

$25,703

$18,7506,953

$25,703

$8,671,746

$441 ,4831 .574

$443,057

$28,141411,867

$440,008

$8,781,523

$455,7061,475

$457,151

$43,621410,51 1

$454,132

$129,680

$11,365214

$11,579

$3,2708,309

$1 1 ,579(CEntinued)

Escambia County, FloridaTax Collector


Brent Oaks:Assets:


Liabilities:Due to other fundsDue to other governmental unitsOther liabilitiesTotal liabilities

Warrington Tag:Assets:CashDue from other fundsOther receivablesTotal assets

Liabilities:Due to other fundsDue to other governmental unitsOther IiabilitesTotal liabilities

Cantonment Tag:Assets:


Liabilities:Payable to othersDue to other fundsDue to other governmental unitsTotal liabilities

Total for all agency type:Assets:CashDue from other fundsDue from other governmental unitsOther receivablesTotal assets

Liabilities:Payable to othersDue to other fundsDue to other governmental unitsOther liabilitiesTotal liabilities

AGENCY FUNDSCOMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES

BalanceOctober 1,

1994

$239,28413,040

$252,324

$63,963185,967

2,394$252,324

$99,052302

3,558$102,912

$31,70870,374

830$102,912

$59 .408628

$50 .036

$1,80210,15848,076

$60,036

$1,380,461302

1726,373

$1,407,153

$107,412147,726

1,148,7913,224

$1,407,153

Additions

$10,649,95629,640

$10,670,596

$562,1599,957,147

197,_345$10,676,651

$4,730,6720

28,451$4,759,123

$214,7164,458,679

7,176$4,680,573

$2,920,21817,608

$2,937,826

$3,171118,805

2,781,368$2,903,344

$961,097,85000

235,947$961,333,797

$4,481,5631 869,599

140,326,679164,521

$146,842,362

Deductions

$10,728,77525,329

510,754,104

$509,1559,992,771

158,233$10,760,159

$4,739,5890

28,853$4,768,442

$239,3694,443,185

7,338$4 .689 .892

$2,926,6701 7.666

$2,944,336

$3,271125,659

2,780,924$2,909,854

$961 .472 ,09600

245,089$961,717,185

$4.530.8581,713,183

140,816,138165,571

$147,225,750

G-6


1995

$160,4658,351

$168,816

$16,967150,343

1,506$168,816

$90,135302

3,156$93,593

$7.05785.868

668$93,593

$52,956570

$53,526

$1,7023,304

48,520$53,526

$1,006,215302

1717,231

$1,023,765

$58,117304,142659,332

2,174$1,023,765

164

GENERAL FIXED ASSETS ACCOUNT GROUP

To account for fixed assets not used in proprietary fund operations.

Escambia County, FloridaH-1

COMBINING SCHEDULE OF GENERAL FIXED ASSETS - BY SOURCE

General fixed assets:LandBuildings and other improvementsEquipmentImprovements other than buildingsConstruction in progressTotal general fixed assets

investment in general fixed assets from:General fundSpecial revenue fundsCapital project fundsExpendable trustAgency fundsEnterprise fundsSubdivision developmentDonationsOther ”

Total investment in general fixed assets

Board ofCounty

Commissioners

$8,512,36449,634, 55341 ,876,808

221 , 305,9971 ,247,262

$322, 576,984

$177,695,91025,706,29893,192,285

0252,253

2,969,77219,257,3553,503,111

0$322, 576,984

September 30, 1995

Sheriff

$00

12,436,41600

$12,436,416

$7,652,96600

96,3872,790,964

000

1,896,099$12,436,416

EscambiaCounty Law

Library Board

$00

835,34200

$835, 342

$0835,342

MQ

OO

OO

OO

$835,34

Total

$8,512,36449,634, 55355,148,566

221,305,9971,247,262

$335,848,742

$185,348,87626,541,64093,192,285

96,3873,043,2172,969,772

19,257,3553,503,1111,896,099

$335,848,742

165


SCHEDULE OF GENERAL FIXED ASSETS - BY FUNCTION AND ACTIVITY


Function and ActivityGeneral government:

Control:LegislativeExecutiveJudicial

Total control

Staff agencies:Financial and administrativeLegal counselComprehensive planningOther general government

Total staff agenciesTotal general government

Public safety:Law enforcementDetention and correctionProtective inspectionsFire controlEmergency and disaster relief servicesAmbulance and rescue serviceOther public safety

Total public safety

Physical environment:Garbage/solid waste disposalConservation and resource managementFlood controlOther physical environment

Total physical environment

Transportation:Road and street facilitiesTransit systemsOther transportation services

Total transportation

Economic environment:Industry developmentEmployment opportunity and developmentHousing and urban developmentOther economic development

Total economic environment

Human services:HospitalsHealthWelfareO1her human services

Total human services

Culturelrecreatlon:Parks and recreationSpecial recreation facilities

Total cuiturelrecreation

Total general fixed assets allocated to functionsConstruction in progress

Total general fixed asses

166

Total

53,051,664815,963

16,104,32219,971,949

5,931,058101,206284,966

14,772,44721,089,67741,061,626

16,136,22221,987,030

7,20710,962,4154,688,262

46,776217,286

54,045,193

99,677503,138

3,530,917465,658

4,599,390

211,029,6767,123,953

18,484218,172,113

84,99215,157

5,461,8807,888

5,569,917

10,0412,948,224

262,946470,759

3,691,970

7,457,2014,065

7,461,266

334,601,4801 247 262_._..._.J—_i|——

$335 848 742

Land

$00

3,963,6903,963,690

000

2,109,1092,109,1096,072,799

49,958375,000

0201,916

00

100,450727,324

90,9611,340

41 1,4290

503,730

354,5570

500355,057

00

179,6150

179,615

0604,076

00

604,076

69,7630 .

69,763

$8,512,364

Buildings

$2,153,373645,815

8,430,65411,229,842

6,55000

5,627,5605,634,1 10

16,663,952

3,637,06721,279,890

01,740,165

135,4930

30,70526,823,320

378396,065

036,259

432,702

567,9232,584,546

6253,153,094

25,4460

302,736869

329,051

8,5171,010,500

0457,975

1,476,992

553.7051,737

555,442

$49,634,553

improvementsOther thanBuilding;

$708,4100

9,572717,982

26,72000

3,212,2523,238,9723,956,954

12,78100

545,6595,950

46,77686,131

697,297

8,3380

3,119,488268,664

3,396,490

201,557,568284,679

17,359201,859,606

59,5460

4,924,5427,019

4,991,107

1,5241,340

013

2,877

6,399,3382,328

6,401,666

$221,305,997

Equipment

$189,881170,148

3,700,4064,060,435

5,897,788101,206284,966

3,823,52610,107,48614,167,921

12,436,416332,140

7,2078,474,6754,546,819

00

25,797,257

0105,733

0160,735266,468

8,549,6284,254,728

012.804356

15.15754,987

70,144

01 .332,308

262,94612,771

1,608,025

434.3950

434,395

$55,148,566

Escambia County. FloridaH-3

SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS - BY FUNCTION AND ACTIVITY

Function and ActivityGeneral government:Control:

LegislativeExecutiveJudicialTotal control

Staff agencies:Financial and administrativeComprehensive planLegal counselOther general government

Total staff agenciesTotal general government

Public safety:Law enforcementFire controlProtective inspectionsDetention and correctionEmergency and disaster relief servicesAmbulance and rescue serviceOther public safety

Total public safety

Physical environment:Solid waste disposalConservation and resource managementFlood controlOther physical environment

Total physical environment

Transportation:Road and street facilitiesTransit systemsOther transportation services

Total transportation

Economic environment:Employment opportunity and developmentindustrial developmentHousing and urban developmentOther economic development

Total economic environment

Human services:HospitalsHealthWelfareOther human services

Total human services

Culturelrecreadon:Parks and recreationSpecial recreation facilities

Total cuiturei’recreationConstruction in progress

Total general fixed assets

Generalfixed assets

October 1, 1994

$2,976,342816,010

15,883,34319,675,695

5,894,120242,86167,234

14,295,08020,499,29540,174,990

14,902,81410,268,325

8,69721,897,780

3,493,09046,776

217,28650,834,768

91.339521,936

3,529,603460,274

4,603,152

207.156.1386.865.156

18,484214,039,778

18,99584,991

4,660,1797,888

4,772,053

10.0412,697,486

261,919470,759

3,440,205

1,569,7934,065

1,573,858182

$319,438,986


Additions

$79,37431,003

397,562507.939

259,65076,57941,622

819,7911,197,6421,705,581

2,751,2441,033,138

1,8871 18,076

1,244,73156,408

05,205,484

3,3335.9951.3148.959

24.606

5.088.792285,235

05,374,027

00

810,0700

810,070

0250.73822.617

0273,355

6.045.5530

6,045,5531,247,080

$20,685,756

Deductions

$4,05231,050

176,583211.685

222,71234,4747,650

342,424607,260818,945

1 .517.836339,048

3,37728,82649,55956,408

01,995,054

024,793

03,575

28,368

1,215,25426,438

01,241,692

3,8380

8. 3680

12,206

00

21.5900

21,590

158,1450

158,1450

$4,276,000

Generalfixed assets

September 30. 1995

$3,051,664815,963

16,104,32219,971,949

5,931,058284.966101,206

14,772,44721,089,67741,061,626

16,136,22210,962,415

7,20721,987,0304,688,262

46,776217,286

54,045,198

99,677503,138

3,530,917465,658

4.599.390

211,029,6767,123,953

18,484218,172,113

15.15784,991

5,461,8817,888

5,569,917

10.0412,948,224

262,946470,759

3,691,970

7,457,2014,065

7,461,2661,247,262

$335,848,742

167

GENERAL LONG-TERM DEBT

To account for long-term debt to be financed from governmental funds.

Amount Available and to be Provided For ThePayment of General Long-term Debt

Amount available in Debt Service fundsAmount to be provided for repayment of general

general long-term debt

Total available and to be provided for debt service

General Long-term Debt Payable

Bonds payableNotes payableObligation under capital leaseCompensated absences payable

Total general long-term debt payable


September 30, 1995

Board ofCounty Clerk of the

Commissioners Circuit Court Sheriff

$8,121,642

80,835,769

$88,957,411

85,500,000661,370197. 575

2,598,466

$88,957,411

$0 $0

822.650 7.245. 056

$822,650 $7,245,056

0 00 00 12,191

8221650 7.232.865

$822,650 $7.245.056

COMBINING STATEMENT OF GENERAL LONG-TERM DEBT

TaxCollector

$0

616,799

$616,799

00

172,144444,655

$616,799

PropertyAppraiser

$0

317,761

$317,761

40

00

317.76

3317.761

Total

$8,121,642

89. 838. 035

$97,959,677

85,500,000661.370381,910

11,416,397

597.959.677

168

STATISTICAL SECTION

‘_

--

-’-

STATISTICAL SECTION

Statistical schedules differ from financial statements because they usually cover more thanone fiscal year and may present nonaccounting data. These schedules reflect social andeconomic data, and financial trends of the government.

The following tables did not have any activity for the last ten fiscal years:

a. Ratio of net general bonded debt to assessed value and net bonded debt per capita.

b. Computation of legal debt margin,

0. Computation of overlapping debt.

d. Ration of annual debt service expenditures for general bonded debts for total generalexpenditures.

TABLE1

ESCAMBIA COUNTY, FLORIDA

GENERAL GOVERNMENT REVENUE BY SOURCE (1)

Last Ten Fiscal Years

(Unaudited)

Fiscalyear

1986

1987

1988

1989

1990

1991

1992

1993

1994

1 995

NOTE: ( 1) The above amounts include General, Special Revenue, Debt Service and Capital Projects Funds.

69L

Taxes

31,905,447

34,045,222

34,378,053

36,502,710

43,921,237

50,623,475

47,782,955

47,654,291

77,701,238

87,144,072

»Licenses

andpermits

259,664

195,232

189,873

203,616

202,769

310,036

506,773

312,991

333,966

485,414

intergovernmentalrevenue

22,140,255

20,809,593

22,120,515

24,089,864

26,768,106

28,196,308

29,019,182

52,831,698

37,913,432

44,081 ,407

Charges forservices

4,829,948

5,388,950

5,317,905

5,409,067

6,338,830

6,297,064

6,182,359

6,437,048

6,832,316

8,492,067

Fines andforfeits

2,472,243

3,053,850

3,252,943

2,917,833

3,567,511

3,837,091

4,066,083

3,507,617

3,565,513

4,107,372

Miscellaneousrevenue

6,454,610

9,290,840

7 10,241 ,73013,785,364

9,228,699

9,141,699

8,115,510

11,447,336

(4,083,135)

16,935,288

Total

68,062,167

72,783,687

75,501,019

82,908,454

90,027,152

98,405,673

95,672,862

122,190,981

122,263,330

161,245,620

01.1

FiscalYear

1986

1987

1988

1989

1990

1991

1992

1993

1994

1 995

Generalgovernment

20,018,727

20,978,735

21,509,134

22,067,334

25,102,016

26,609,625

26,470,069

29,719,916

29,714,425

32,666,905


GENERAL GOVERNMENT EXPENDITURES BY FUNCTION (1)

Publicsafety

22,090,771

25,244,357

26,351,276

28,362,789

33,502,223

40,151,143

40,036,097

40,235,399

42,868,793

48,782,783

Physical


(Unaudited)

Economicenvironment Transportation environment

100,553

185,349

146,365

634,162

2,206,856

2,042,362

1,967,918

3,253,712

2,553,771

3,151,893

8,037,578

8,036,390

7,957,292

7,868,499

9,325,548

10,957,178

10,177,177

10,589,411

13,094,899

16,045,640

3,691,366

3,117,512

3,698,305

5,008,988

5,207,200

5,395,881

5,169,652

6,381,529

4,915,401

6,966,389

Humanservices

4,297,131

3,813,396

5,406,240

6,812,245

7,119,269

5,777,941

4,915,720

5,473,833

4,533,402

4,951,022

NOTE: (1) The above amounts include General, Special Revenue, and Debt Service Funds,

Culture andrecreation

799,806

904,548

964,861

1 234,473

1,134,728

1,155,827

1 ,037,907

1 ,180,818

1 ,494,682

616,004

Debtservice

13,331,875

12,335,944

13,573,192

6,034,961

61,756,802

8,066,588

7,749,245

7,935,876

10,127,016

9,320,550

TABLE 2

Total

72,367,807

74,616,231

79,606,665

78,023,451

145,354,642

100,156,545

97,523,785

104,770,494

109,302,389

122,501,186

LLL

Fiscalyear

1986198719881989199019911992199319941995

Property taxes Property taxeslevied

$32,890,09535,266,45935,236,74736,913,52037,400,59838,311,59139,296,41139,895,98649,380,76251,535,469


SCHEDULE OF PROPERTY TAXES LEVIED AND COLLECTED


(Unaudited)

Percent oftotal tax

collectionsto tax levy

Delinquenttax

collectionsTotal tax

collectionsPercent ("/o)

collected collected

$31 ,324,48933,485,54533,71 1 ,30234,993,76135,955,18536,465,01437,450,79239,192,09847,384,62549,326,462

95.24%94.95%95.67%94.80%95.14%95.18%95.30%98.24%95.96%95.71%

$275,357175,001201,319250,405145,660238,024581 ,146292,364167,713205,491

$31,599,84633,660,54633,912,62135,244,16636,140,84536,703,03838,031,93839,484,46247,552,33849,531,953

96.1%95.4%96.2%95.5%96.6%95.8%96.8%99.0%96.3%96.1%

Outstandingdelinquent

taxes

$651 ,791577,433227,906239,456414,929483,319456,459498,918677,062286,875

TABLE 3

Percent ofdelinquenttaxes totax levy

0.0200.0160.0060.0060.0110.0130.0120.0130.0140.006

NOTE: (1) Property Tax data includes County wide and Municipal Services Taxing Unit only. Data has been revisedto remove School Board.

2211

Fiscalyear

1986

1987

1988

1989

1990

1991

1992

1993

1994

1995


ASSESSED AND ACTUAL VALUE OF TAXABLE PROPERTY

Real Property

Assessed value

$4,155,919.310

4,397,506,920

4,602,717,930

4,720,275,950

4,593,724,270

5,171,530,430

5,265,214,250

5,327,488,720

5,532,772,190

5,686,309,150

Estimatedactual value

$5,868,781,450

6,122,722,060

6,431,695,510

6,738,459,1007,414,867,630

8,057,565,420

8,173,968,670

8,107,348,450

8,325,541,400

8,494,180,430

Source: Escambia County Property Appraiser


(Unaudited)

Personal Property

Assessed valueEstimated

actual value

$854,918,775 $1,043,131,685

915,037,240

1,063,345,570

1,178,706,210

1,183,039,210

1,269,202,320

1,285,749,130

1,331,646,000

1,345,367,160

1,347,101,120

1,110,380,9701,275,489,750

1,388,771,3001,349,141,8201,479,741,410

1,502,817,890

1,561,492,480

1 ,583,760,760

1,594,848,070

Centrallyassessed

39,211,01011,268,67012,942,19012,116,75012,489,69012,848,34012,449,21012,890,47013,822,88017,847,500

Revised Recapitulation of the ad valorem assessment rolls of Escambia County, Florida

Total

Assessed value

$5,021,049,095

5,323,812,830

5,679,005,690

5,911,098,910

5,789,253,170

6,453,581,090

6,563,412,590

6,672,025,190

6,891,962,230

7,051 ,25'. 7711

Estimatedactual value

$6,921,124.145

7,244,371,700

7,720,127,450

8,139,347,150

8,821,499,140

9,550,155,170

9,689,235,770

9,681,731,400

9,923,125,040

10,106,876,000

TABLE 4

Ratio of totalassessed to

total estimated

72.55

73.49

73.56

72.62

65.63

67.58

67.74

68.91

69.45

69.77

TABLE5


PROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTS(PER $1000 OF ASSESSED VALUE)


(Unaudited)

Escambia CountyNorthwest Municipal

Florida ServiceFiscal General Water Taxing Total City of Town of NavarreYear Fund School Board Management Unit County Pensacola (1) Century Beach Total

1986 8.905 7.017 0.050 0.000 15.972 3.755 0.874 0.879 21.4801987 8.905 7.623 0.050 0.000 16.578 4.809 0.838 1.000 23.2251988 8.905 7.664 0.050 , 0.000 16.619 6.310 0.797 0.000 23.7261989 8.905 8.063 0.050 0.000 17.018 6.310 0.732 0.000 24.0601990 8.905 8.870 0.050 0.000 17.825 6.310 0. 732 0.000 24.8671991 7.998 9.404 0.048 0.000 17.450 5.593 0.989 0.000 24.0321992 7.998 9.145 0.050 0.000 17.193 5.747 1.200 0.000 24.1401993 7.998 9.485 0.050 0.000 17.533 5.747 1 .279 0.000 24.5591994 8.817 9.447 0.050 0.784 19.098 7.043 1.265 0.000 27.4061995 8.817 9.814 0.050 1.022 19.703 7.057 1.265 0.000 28.025

Source: Escambia County Tax Collector

(1) Includes Downtown Improvement Tax.

EAL

174


SPECIAL ASSESSMENT COLLECTIONS


(Unaudited)

TABLE 6

Current CurrentFiscal assessments assessmentsyear billed paid

1986 $1,803,9991987 2, 555,2581988 3,099,8491989 3,223,3431990 4,265,6531991 4,275,5981992 4,399,7891993 4,435,1641994 7,872,5251995 8,805,017

Note: The above amounts are comprised of collections from theMunicipal Services Taxing Unit, the Navarre Beach Fire District, the

$1,823,4642,260,0162,494,1442,458,5623,268,6173,630,4974,295,6853,695,2557,409,3018,382,482

Fire Protection Fund, E-911 Operations and Santa Rosa Island Authority-MSBU

TABLET


REVENUE BOND COVERAGE - CIVIC CENTERENTERPRISE BOND FUNDS


(Unaudited)

Net revenueavailable for

debt service (1)Fiscal Gross OperatingYear revenue (2) expenses (3)

Debt service requirementPrincipal interest (4) Total Coverage

SAL

1986198719881989199019911992199319941995

NOTE:

3000

2,628,1912,825,0622,712,9092,601,4302,197,6932,418,1832,733,275

$000

1,230,3441,377,5181,626,1181,437,8071,557,6161,877,4112,213,778

$000

1,397,8471,447,5441,086,7911,163,623

640,077540,772519,497

$000

75,00085,00095,000

105,0000

21 5,000220,000

$000

520,330512,317503,063492,679387,330368,310361,127

(1) Tourist Development Serial and Term Bonds issued December 1, 1987 for $6,300,000.Refunded for $6,915,000, dated September 1, 1992.

(2) Operating revenue, other revenue and transfers in.

(3) Operating expense other than interest on debt, depreciation and amortization.

(4) Includes interest paid.

$000

595,330597,317598,063597,679387,330583,310581 ,127

0.000.000.002.352.421.821.951.650.930.89

TABLES


DEMOGRAPHIC STATISTICS


(Unaudited)

Educational level UnemploymentFiscal Per capita School in years of Percentage Medianyear Population (1) income ( 1) enrollment L1) formal schooling (2) rate (1) eggs)

1986 273,018 10,199 42,498 12.5 6.4 30.41987 278,419 10,199 41,550 12.5 5.9 30.41988 282,476 11,466 43,356 12.5 6.4 31.61989 285,423 12,090 43,396 12.5 5.8 31.61990 262,798 15,446 44,800 12.5 6.0 32.41991 265,118 15,446 41,339 12.5 6.1 32.41992 267,800 15,687 44,278 12.5 6.1 32.41993 272,083 15,687 46,360 12.5 5.1 32.41994 277,067 16,474 44,568 12.5 4.9 32.4

IIIIIIIIl

1995 282,742 16,899 44,725 12.5 5.1 32.4 I

IIIIIIIlI

Sources:(1) Florida Statistical Abstracts, 1983 - 1991;

State of Florida Department of Labor; Pensacola Chamber of Commerce, Community Profile,Escambia County Board of Education. Population estimates from Bureau of Business andEconomic Affairs, University of Florida.

(2) Center for Economic and Marketing Education, University of West Florida;Based on 1970 census and 1979 study.

(3) Community Profile,Pensacola Chamber of Commerce

176

TABLES


PROPERTY VALUE, CONSTRUCTION, AND BANK DEPOSITS


(Unaudited)

ResidentialConstruction (1)

Number

CommercialConstruction (1)

NumberAssessed property value

Bank deposits (2) TotalFiscalyear

1986198719881989199019911992199319941995

Source:

of Permits

212451195480147939295128156

Value

$58,888,05628,596,05324,361,51637,121,33339,527,01038,855,12317,594,19335,599,55640,323,91462,310,433

of units

1,6972,5202,0782,679

946883

1,2151,5571,3801,483

Value

$65,321,82772,169,66950,865,63661,613,68049,257,99350,431,55173,304,39292,432,06295,713,07990,748,565

(in thousands)

51,705,8342,148,1702,134,9052,184,2872,193,0102,098,5582,336,7452,179,5462,177,4842,133,606

(1) Data provided by Escambia County Building Inspections Department.

(2) Local Banks, Escambia County; Florida Bankers Association.

Commercial

$547,075,170770,412.61 0854,214,340861 ,077,250888,927,080

1,054,335,0201,078,388,5201,074,071,6101 ,096,490,0601,133,966,250

Residential

$1 ,827,109,3701,952,413,9702,051,456,3602,114,138,0902,124,257,7702,473,649,6402,532,235,2002,576,980,6302,736,081,6902,819,093,180

Other (4)

$415,838,740388,239,450369,385,210356,462,150181 ,1 79,430209,718,020202,057,060197,924,570195,790,870196,850,770

non-exam

$2,890,023,2803,111,066,0303,275,055,9103,331,577,4903,194,364,2803,737,702,6803,812,680,7803,848,976,8104,028,362,6204,149,910,200

(3) Value and number of parcels on the real property assessment roll by category schedule, prepared by Escambia County Property Appraiser,(Taxable value for operating purposes basis.)

(4) Agricultural, institutional, leasehold interests, government, miscellaneous and non-agricultural acreage.

ALL

Exemg

$2,755,603,5903,022,974,7003,192,639,6003,406,781,6104,011,995,0004,101,891,4404,145,569,5604,044,024,5804,084,062,7204,132,336,630

TABLE 10

ESCAMBIA COUNTY, FLORlDA

PRINCIPAL TAXPAYERS

SEPTEMBER 30, 1995

(Unaudited)

PercentageAssessed value Amount paid of tax levy

6q Power Company $334,274,270 $6,737,057 * 4.81

Champion International Corporation 258,741,370 3,607,057 3.49

BellSouth Telecommunication 123,000,790 2,545,431 * 1.82

Monsanto Company 131,785,130 2,537,269 2.46

Westinghouse Electric Corp. 44,535,370 857,438 0.83

Huntsman Specialty Chemical 42,786,060 823,760 0.80

Armstrong World Industries 23,286,950 554,579 * 0.39

Pensacola Associates (Cordova Mall) 22,173,167 528,054 * 0.38

West Florida Hospital 25,964,440 499,893 0.48

Cox Cable Communications 20,948,470 443,298 0.43

Grand Total $1,027,496,017 $19,133,836 15.89

NOTE: Discrepancies between taxes paid and assessed value occur due topayment dates involving discounts and/or penalties and industrialexemptions where applicable. Taxed paid followed by an * include city millage.

SOURCE: Escambia County Tax Roll compiled by the Escambia County PropertyAppraiser and tangible personal property records on file in theEscambia County Tax Collector’s office.

178

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Company

Local governmentFederal governmentState of FloridaBaptist Health CareSacred Heart HospitalMonsantoGulf Power CompanyHCA West Florida Regional Medical CenterLakeview CenterFirst Data CorporationChampion International CorporationMedical Center ClinicInstrument Control ServicePensacola Christian SchoolLewis Bear CompanyVanity Fair Mills, IncWestinghouse Electric Corp.Southern BellFluor-Daniel ConstructionArmstrong World IndustriesPensacola News-JournalAir Products & Chemicals, IncAmerican Cyanamid Co.

MAJOR EMPLOYERS

(Unaudited)

Product

Government servicesGovernment servicesGovernment servicesHealth CareHealth CareNylon Fiber/ChemicatsElectric UtilityHealth CareHealth CareTeleservicesPaper ProductsHealth CareInstrumentationSchool/Book PublishingWholesale DistributorClothing ManufacturerNuclear ComponentsTelephone ServiceContractorsCeiling SystemsDaily NewspaperIndustrial ChemicalsAcrylic Fibers

TABLE 11

Number ofemployees

8,2048,0464,0682,8462,7002, 3001 ,5871 .5001 ,3001 ,200‘i .100

980750724615600600554504460400320300

179

TABLE 12


SPECIAL TAX COLLECTIONS


(Unaudited)

Local OptionLocal Option Infrastructure SalesGas TagZ) Surtax (3L Total

1I2 CentSales Tax

Fiscal Local OptionYear Tourist Tax (1)

1986198719881989199019911992199319941995

$702,296886,713

1,102,5451,624,0921,538,8231,620,0171,720,7921,827,8221,909,2832,109,896

$7,194,1437,606,8558,994,2829,226,6599,878,3289,684,913

10,362,85011,394,20811,932,14413,297,438

$05,812,7606,255,2235,850,0775,801 ,91 15,591,1455,800,2635,990,3756,275,9256,224,824

OO

OO

OO

4,175,16617,202,25519,324,08921,522,630

$7,896,43914,306,32816,352,05016,700,82817,219,06216,896,07522,059,07136,414,66039,441,44143,154,788

Note 1 - Effective February, 1988, the tax collections reflect an increase in the tax rate from twoto three percent

Note 2 - The Local Option Gas Tax became effective September 1, 1986.

Note 3 - The Local Option Infrastructure Sales Tax became effective June 1, 1992.

180

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